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Home My WebLink About96-00245 N() ~II-q(l~ ",111 . Estate of HiliI'll ('. III I" . Deceased DECREE OF PllOlIATE AND GnANT OF LETTERS AND NOW ",MH/I' I, 19~, In conshleratlon of the petition on the reverse side hereof, satisfaclory prullf hDvlnl httn prtsenltd btfore me, IT IS DECREED lhal Ihe Insllllmelll(s) dBltd ",^ Y "f, I'JlI'J described therein be Ddmllled 10 probale and n1td uf record Dllhe IILlI will of 1l^I.I'/I ( III III II ',1 M.l[IlII\IlY 1,111:111\I1 rillY and Letters are hereby grooled 10 //', j' , i~' ". ['j /. (; '1' ._ _ . i :n'. I',',.!A /;/(rl.:1 t/t R.&iucr ~r Wilt. - II r1^IlY C. LEWIS FEES P b L E S ?OO.IlO ro ale, ellers, tc.......... Short Certificales(l) . . . . . . . . .. S 'J . Oil Renunciation.......,........ S X-Pages S ,) ,O{) JCP ~."" TOTAL _ S ')"/1 Ilfl Filed ....... .r1IlBClI..~ 1.. .1,9.~Q........... HOlfOl' ~1. /lol'lfonthill rD#17143 ATTORNEY (Sup. a. I.D. ND.) II E.lBt IIj"h Stroet (~ "10 r 1 i p 1'? n 1\ 1., 01 J - J Q 1 ~ ADDRESS (717) ;!~ 1-<;<;11 PHONE [allt)d ,1t t 1ll"llllY nil i. I .1111, 11\ ,I 11"Il! ,1111111:'11111 Ullllll,llt pi ,h,ldl ,lld~ lilt.! \\1111 lilt ,j-, ",1'1 \:I.i111.t(I'I,j-.. (lllllt 11'1 1'lllll.!I11IH hIll!!: Thi... i... tllul,d~ (b,11 tilt illl,llll1.1tl.11\ iltlt 1:1'.\11 i,,' I.IILlllh'gl",ILtr The IHI.l.:lIl,d ,nlllh.Ht '.\ dll){' 1..1\\ 11,'1 ,! f" Iji( WARNING: Ills Illegal to duplicate Ihis copy by photostat or photograph. h't' fill Ihi... i.:t'llltl(,IIL ~!U(t -",;;'''-'''-'' i..<~~lliO~fi:r~, I.'~ /v~~' 1'~' ~:J-l, i,i ~_. . ~.-.i~\ ~i. . \'1":' t. 01 / .. . 1"-'1 (..J, ;"j. hi \t *\.0 . ..- i/.! ".P.' _ '_ I , \ijli, - .,' - /~i' \-~LNJfJ~~:/ '2_~J~"'" ';\, \?~,~._r~t.~~,,-,!,(:?Oj 1.II.d Hq.~iqr.1I 'J 4 .-- (' 1 ')-' v /0 _ t_ I "1 ,-I 10q~ i\'o I>,lrl' "105'IIJ~ 11' COMMONWEALTH OF PENNSYLVANIA. DEPARTMENT OF HEALTH' VITAL RECORDS CERTIFICATE OF DEATH _T "INT ,... ....w.t"'ot:u:ctItTf+....._~_ ~ -. ........ ..- ... ".'(e.r"'......,.....:;.,.... I. Ral h C. Otto lIGt"-"........... ...NOtIllI'lM ..... "" Qlnlc lJ'lIOtllllCMI --! ......... _1""-'"GIoCir_ ~...,~,;ov..... 75 ,.. tcJVloTYOl'outH A"CI. ._..._.~ __ ........ _ '........., )\ . Cumberland Carlisle .. tJhitr. 1-\,oAYI\o""'l'll'Oo...... ......_~..........- k u.oo,eu~~\IIOOOt.I~,,,. ....'OfUOfW'lyt.".. 1,I''''''IOloncU' ..,0 -CX "'...".~'Ul...'......... ................- ~1!Dl'C~ O(CIt'tOfl"USlI"l.OCC".o:rO'l I.._-:.:___~.::~;::r 11 farmer 11 Dair otClot"T'''~AClOIllUl!ilo'' W'- Sl.-loCG1el 970 S.Springs Gorden St. CArlisle, PA 17013 farm otClotlttt "'\I<Il IllSaOOCI ""- """..- u . . Itc.Ci...__.. SOIIt..1LHi.d.d.1.c.t.oll PA If.. 51.. .. -- --, -.... 1,.0 ::--'::-.::'. ,~, Cumberland .. ,...".....,..-,.., .. !Vo v. Utto ..,gIW....T.......IlIT_"""' lvo V. Ottol Jr. 01(1'><001' VOSlIIQOt O ......;(J 0_...0 A_"_""'O ~ O-~ " loGKaf......Cl".....1 I( llCl"-S1 t,l()H');" S"'Uf ,.......p "'_~r..... ., ~lnrn lIiJ;n ""'OfI..I..'S...~.otota,,':'O'....C..~,...lC"<;;.._1 "" 472 York Rd. Cnrlisle Po 17013 Nt. Z10n Cemetery "'''',.IoU.OC;lOIUQII'&C.II.Il'r "-"tIOOtJI!>"I>>llf(lO'l...._tIIC_....C.__ ...01.......". .OClfoCl..C....'_S'r.:..-..- o 1996 008102 L .. <oCl"'''>('O\)''IIIA '- w 5<0. t,..t ....'C&SlAI'IAAIOIO...IOo(.AI,I.."',..I"<OAO'<IA. ....0 ...8:.' . . ",""'" 1_..._....._.__c._lM""..~ 00_""" lM_" """"0 _~..... 1M...,_u_...__ ....11I," 0......,.-...__""""..._ "'" --""......~.-"............,I l: .._"""'".... .--.c.................. '",-0_. .........- C0A ~-~ _______~?k'{-- :I/.A",' '~I~J ___ ____~__ , ----...,.----- , I _CJJ~,,-o:B2J:L______ ! -;\-'<,.j C.b,.kto~___J , D\l1"01t",~'C~(Qo.l'llfV'l "'". .U1tl"l~'IOIOIOtG, -.ullt""""lO COOon'lnOOOlOlc,w OI'OtAM' ....-AO'U.h. . ..[OI.'UI....~ ...N"...~...., t'1S(;A."t~~AH.":.p"....(:l 01'1 Ot"'JIJ't' .................., to_. ~ "'<t_ CJ 'J [] ~ '9- '1'9 Lj 0\.&'10I<ttJt/fl' ,,_......._.__. -....,...,..o('OIl... ... _.~ _ [J ....0 ~-...-.....- . '" \OC&ll\)lf......._ ,......-....... ~p. o _0 ~r ..~ C-....N.,.._ ... ClII1."'''O'k___ .ClJltIn'JlClPM'l'''O.....__...v....,r_<II___c.........nl>'V'OV'O............, ,..........."".--.....---......_..........1_1........ " .........._lJ' .'JIOtICi"O"lQ.)o()C1I11TI''-''O....'iCI.It'........to....................J>>......."....._".....,....... T._..........,.........................Il...._.,... _......__......._.._....-...,.._ ....DlC...~lJ.....IIIIIII.''tMO".1II 011"'.11.... .,..........._ ...............11.."000. ......,............ ""''I Mho"."" '~.I'.... ...'.. ,~" ~'.... I~" "w' II"'" r""""II~" .......,..,.....,..... ." " 1;1.'1...,.... '" \"\'1(, .(GoI\I.....''''"'...........~....I... _ " - "'< \>. . "'~,,\ou:~y_"'\!:s::____. l,)"L~LO \\~.-I - ~ -1 I -1 , , any time or times to sell, at private or pUblic sale, mortgage, lease, pledge, exchange or otherwise deal with or dispose of the property comprising my estate as deemed best, to settle and compound any and all claims in favor of or against my estate as deemed best and, for any of the foregoing purposes, to make, execute and deliver any and all deeds, mortgages, contracts, leases, bills of sale or other instruments necessary or desirable therefor. FOURTH: In the event my said nephew, Michael Guy fails or refuses for any reason to serve as executrix of this my Last Will and Testament, then in that event I appoint my nephew, Steven Guy as executor of this my Last will and Testament. LASTLY: I direct that no fiduciary appointed by this, my Last Will and Testament, shall be required to give Bond and that if, notwithstanding this direction, any Bond is required by any law, statute or rule of court, no Surety shall be required thereon. IN WITNESS WHEREOF, I have set my hand and seal to this, my Last Will and Testament, consisting of three (3) typewritten pages on the margin of which (except this page) I have affixed my initials this .:' day of 'nMy , A.D. 1989. 1.1 f:') ~. .', ::; UO Eo< ~ ~ ~ 15~~ III ~ j > ~ ~!~~~ 0 A ll: " ~ ~ ~ ~ r.. . 0 U ~lI=~dF: :SC a:~ ~ :z: _ :>t::. H ~ ~~~ ~ c...- g Eo< ~ w ~ I "0'.0 ~, " 0 .... ... o' ,.... . ',' ." : .i~'-:; . " ~-. 0': ". -......., :0: " ". ff ~ Name of Decedent: n:RTI.'ICATION (W NOTln: UNIlER RlJU: 5.6/ul RALPH c.orro Date of Death: March 7. 19C)(i Eslate No.: 21.C)(i.00245 To Ihe Register: I certify Ihat notice of the beneficial interest required by Rule 5.6(a) oC the Orphan's Court Rules was served on or mailed 10 the following beneficiaries of the above-captioned estale on Mareh 22. 1996. Name Address Michael W. Guv Karen K. Wood Pauline J. Koeh Steuhen O. Guv 1619 Beaonia. Ca~uer. Wvomina 8UI04 3459 Ridaecrest Drive. Reno. Nevada 152.11 Preston Road. No. 1076. Dallas. 827 Conestoaa Road. Moscow. Indiana 89512 Texas 75248 83843.8418 Notice has now been given 10 all persons entitled thereto under Rule 5.6(a) except nla Dalc: 3/2)/96 ~J1IJ/}I"~ Signature FLOWER. MORGIJ.\IIIAL. FLOWER & L1l\:DSA Y Name ROEcr M. Morecnlhal. r:.saulre Address 11 r~1 lIil!.h Street Carli,le. PA 17013 Telephone (717l 243-5513 Capacily: _ Personal Represcnlali\o'e ....!.... Counsel for Personal Representative IS -(f). - (, <L BUHl:TIU OF II!DIVIJlU:J, 'i';.;m~ lll::'.in'r:lliN'l' 2lJO(;C1l lL"I.-UU:;nUHG, 1'1. ~'/12:;-OliOl December 12, 1996 ROGER U IIOr.GElITIlAL :,SQ FLO\oliiR IlORGElITIIAL ET AL I[ E IllGH S1' CARLISLE PA 17013-3016 ~o ~ :u:1J 3~ t;T <1l~ rw 0 0 i';:" y ,. C"') .. c ~ r' w ~~ , :g ;.:.;( ,. N ~: .~ ;;g .: 0 en 0 ~ - ~ Dear H,'. :loq:enthol: Re: Eotato of Rulph c. Otto File lIo.: 2196-0245 Thio io in responoe to your requeot for on exteooion to file the Inheritance Tax I\l>turn for the above-referenced estate. In occordancf' with Section 9136(d) of the Inheritance and Eotate TilX Act of 1995. the time for filill~ the return io extended for an additional period of six (6) montho. 'flit" extcnsion will avoid the imposition of a penalty for fGilure to mal;c a tim"ly r"turn. However, it does not prevent interest from accruine on any tax remaininB unpaid after the delinquent dnte. The return cust be filed with the ReBister of Wills on or b"fore June 9, 1997. necause Scction 9136(d) of the 1995 Act 0110\/0 for only one extrn period of oix (6) montho, no additional extension{s) will be Branted that would ey.ceed the maximum time permitted" Sincerely, /"'; '1;' ,,~'1 .t .:. , i ! .A'._(~.if:l,.....~", , ..iii", , ---l " r-o ')J'." .. . I / . t J John c. I-lurphy, Ol(icrL ".I~ Inhcritnncc Tax Division ...,. "'0:... S-IT: Il1Il83 12 : oo:m: 2/,5 ~ --- IN RE ESTATE IN TilE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY. PENNSYLVANIA RALPH C. OTTO ORPHANS' COURT DIVISION DECEASED r NO. "-I-'lL.:' ;lLI J TERM 2002 ~RDER Now, 10 wilthis the?o day of . 2002. upon consideralion oflhe foregoing Petilion, il is ORDERED and DECREED Ilml YOU. Michael Guy, Executor for the Estate of Ralph C. 0110. deceased, arc hereby ciled 10 be and appear at Courtroom No.3, onlhe () I ~day of (})C/O b,Q.002, in Ihe Courthouse of Cumberland Counly. Pennsylvania. al I; ) "'/l.M.,lhen and there show cause. ifany there be, why the Inheritance Tax in said estale should nol be paid; and to further direcl Ihal the cosl of this aclion be bome by Ihe said Executor; said citalion relumable at , . x:M.. on the;; I ~ ,- day of 0Jc h~l\, 20 D 'J/" . BY THE COURT VISION J. -P-\ I......J · 3. That the Pennsyll'ania Deparlment or Rel'enue did cause 10 hal'e enlered an appmisemenl ami a "Nolice or Inheritance Tax Appmisement, Allowance or Disallowance or Deduclions, and Assessment orTax," was mailed 10 the Estate's Representative on September 29, 1997. Altached hereto mlllmade a part hereor is a copy orsaid Notice or Appraisement and Assessmenlmarked Exhibil "B." 4. Thai on March 31, I <)99, Executor made a paymenl on accounl or Inheritance Tax due in Ihe Decedenl's cstate, in Ihe amount or 5200,000.00. An official Tax Receipt was issued to the Execulor by the Register or Wills. 5. That as orlhe date orlhis Petilion.the balance or Pennsylvania Inheritance Tax remaining due and unpaid is 5402,630.35, plus interest atlhe .Ipplicablc stalulory ralcs rrom April I. 1999 unlillhe dale or payment. 6. Thai on June 20, 2002, a cerlified demand lelter was mailed to Ihe Exeeulor oUllining the na\llre and amount or tax due and the consequences irnol paid. A reeeipl was signed and relumed to Ihe Deparlmenl or Rel'enue. Altached herelo and made a pari hereor is a copy orsaid Iclter and receipt marked Exhibit "C." 7. ThaI under Seclion 2176 orlhe Act or Augusl 4. 1991, P.L. 97, No. 22, (72 P.S. * (176). the Secrelary or Revenue is authorized to requesllhe Courllo issue a Citalion directed to Ihose subjecllo any duty imposed hy the aroresaid Act. commanding such persons to appear and show cause why the requirements or this Act should not be met. COMMONWEALTH OF PENNSYLVANIA ss COUNTY OF DAUPHIN Michael J. Kane, Deputy Secrctuy for Taxation, for Larry P. Williams, Secrctuy ofRcvcnue, being duly swom according to law, deposes and says that the facts set forth in the foregoing Petition arc true and correct to the best of his knowledge, information and belief. 1""- uAc..O' L Micbllet1. Kane, Esq. Deputy Secrctuy for Taxation For: Larry P. Williams Sccrctary ofRevcnue Swom to and Subscribed before me this I:,""^' day of ~.J..~ 2002 ~~~., ~~"'Ju. ..-"'---..---] r:"~; '. -~.!~ ~:.- \,,_ _II ''';1'' I' " . j ....., ....... ~"ll.... ...._ !',.. .,' ,. '., . :... " My r';::.:.'~;;';;:~~~~} ~. ~~\ :'< <. l. ~rJ;: ,~t . . _......_.....~.~....._....~~-.. ...... .-............ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DUH[AU or INDIVIDUAl lA)l1.5 1""II~IIA"(l ,,,. lavl!;lc"t [J1111. :110,,01 11"1o'1I1511..1IC;, .'A 111:11 t.,ul NDIIC[ or IN"[RIlM'CE TAK AI"'R^l~UHNT. At lOWAt4C[ OR DI5AllOWMlC[ or Dl.DUCTlON5 Arm AS$[Z,5t1rtH or TAX ;-_.n"A-~nt-R;"1 t tp~! 1::0-''"..--,....,.,..,..-,.- :-:-.'..,--,- '~'-~--c: -, -_,.--.,..,.----:-~ 0,.""'-""""""-. I I I MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CD COURT HOUSE CARLISLE. PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV: i5,,-j - EX" -A FP - f 03:97 Y -NoT" feE - -li i: --iN Ii Eii f TAt.ic E - T"A X - A P PRAYs Ei.fEN'r-; "1.[ 'i.-li WA 'H-c E - OR - - - - - - - - - - - - - - - -- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX RALPH C FILE NO. 21 96-0245 ACN 101 ROGER M MORGEUTHAL ESQ II E HIGH ST CARLISLE DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN PA 17013 ESTATE OF OTTO TAX RETURN WAS: I X I ACCEPTED AS fILED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedulo AJ III 2. Stoeks and Bonds ISchodule OJ (2) 3. Closely Held stock/Partnorship Intorest ISchedule CI 13J 4. Hortgages/Notos Receivable ISehodulo DJ (4) S. Cash/Bank Doposits/Hisc. P~rsonal Property (Schedule E) IS) D. Jointly Owned Property ISchedule F) (&) 7. Transfors (Schodule GJ (7) 8. Total Asset So APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Exponses/Ad~. Costs/Misc. Expenses (Schodule H) Iq) 10. D.bts/Mo~tgage Liabilities/Lions (Schedule I) (10) 11. Total Deductions 12. Net Value of Tax R8tu~n 13. Cha~itable/GovernMontal Bequest: ISchedule JJ 14. Net Value of Estato Subject to Tax 09-29-97 OTTO 03-07-96 21 96-0245 CUMBERlAtlO 101 CHANGED 3,600,000.00 4.010.00 .00 .00 48,488.00 .00 .00 18) 295,527.00 18.Bll.00 1111 1121 113) 114) t~ "'.. .." . . ...~ ....... ." ~(:;'."'..'~' -,i-'J,\. J." '. ~\~' :.1 ~.~., f, ....".~.<~\ "Jr}~~~~.l.-~~ .., ,..1 U .', ,~, II, RALPII C DATE 09-29-97 NOTE: To insure prop8~ credit to your accountl subMit tho upp.~ portion of this fo~" with you~ tax paynent. 3,652.498.00 314.33A nn 3.338.160.00 .00 3,338,160.00 If an assessment was issued previously, lines 14, 15 and/or 16, 17 and 18 will reflect figures that include the total of ~ returns assessed to date. ASSESSMENT OF TAX: 15. Anount of line 14 at Spousal ~ate lIS) 16. Anount of Line 14 taxable at Linoal/Class A rate 116) 17. Anount of line 14 tB~able at Collatoral/Clas~ B rata tll) 18. Principal Tax Due NOTE: TAX CREDITS: PAYMENT I DATE i RECEIPT NUMBER DISCOUNT 1'1 INTEREST/PEN PAID 1-) INTEREST IS CHARGED THROUGH 10-14-97 AT THE RATES APPLICABLE AS OUTLIUEO OU THE REVERSE SIDE OF THIS FORM .00 .00 3,338,160.00 X .00_ K .06_ K .15_ 1181 .00 .00 500.724.00 500.724.00 ra".H.t l1--!; l3 TOTAL TAX CREDIT .00 ~----------------- BALANCE OF TAX DUE 500.724.00 -~--_._._-_._- -_._----- INTEREST AND PEN. 38.464.12 .- - ._~-------- --~_.._- -. --------- TOTAL DUE 539.188.12 . IF PAID AFTER DATE INDICATED. SEE REVERSE fOR CALCULATION OF ADDITIONAL INTEREST. AMOUNT PAID I If TOTAL DUE 15 LESS THAN U. NO PAYM[NT IS REQUIRED. If TOTAL DUE IS REfLECTED AS A "CREDIT" ICRI. YOU MAY BE DUE A REfUND. SEE REVERSE SIDE Of TIllS fORM fOR INSTRUCTIONS.) ItI'HLII' "I' ISlll\'lIll'AI T.I\IS DElli :SlI(l(l1 1I,\IUUSm 'IHi,I'" I il~X.PhOI CO~I~\ll:-i\\'E'\LTII OF l'E:-i:-isYl.\''':-iJ.\ 1IE1',\ItnnXr OF ItE\TM'E 6- ~'t...,~ . ,t:s. ~ .. ,~'."'litl *,- ;;,.' r.:i duel \'J. GUj' 1619 Begon:'1 Casper, \-':y. t<.~(,(q Dear Il.r. G'JY: R-e: t:stat.: c.f r.::11ph C. 0-.: t ':' File rl~mber:~1?ri-CI2.15 This is to 3ct~ise ~2~ ~~a: th~ ab~~~ 0st~:0 ~3 in ~ ;!~li~~~ent status. The lnh~ritance and Estate Tax Act ~Ianda:~s th~ fil~;~J ~f a tax return and payment or all o'J':standin;;; li;:"r.ilities [:" J, ~.,..r5c:-lJ.l r-.;,!=-,r:O:::;i,::,'r.t:1ti':e of the estate or 3 :ransfer~e withi~ ~ine (~) ~,0ri':hs sf ~~e j~':~rj~r,t's death. The Department's records show that this es':~te r0~lai~s o~'~~ b~cause there is a current tax liability of S402,G~G.35 plus lntere~: o! 575,5~7.79 as of Jur.e 20, 2002. A:id.:t.:on:il ':'~I:er-?5~ ;.;i11 :,:.rl:i"u.:: t': ,j,-::-t'~~' d~ily '..liltil tax is paid. Accordirlgli', i'v:'; arE:: di:E::ct.~j to .:il..? a ;..::t'Jrll ~;l.j F.'1Y dll ':.~;.: due, including io:~r~st, ~ithi~ thirty (30) days f:cm :h~ j~te of :his let:~r. Failure to comply with this directive will result in a citation filed by this Department with the Orphans' Court Division of the Court of Common Pleas to show cause for your failure to comply with the law. The law provides that any person who willf~lly fails to file a return required under the provisions of this nct snall be perscnally liable for a penalty of 25 p~rcent of the tax d-?ter~ined to be d~e, vr $1,000, whichever is less. 7his penalty is in adjit:cn to any 0ther liabi~i:i~s i~posed by this Act. Please direct all replies to the addr~ss indicated ab0~~. _Si:1c-:rely, , , , - , , " , " ,'--; ------ ,~, . I ,. I. 1., \ 1.' / ' .-': ,II' La'...::>?l G. :\..:.1If,-:::, 3.;(',0:-:\',:so: Fest A~sess~~~: ~:~~ ~~i~ !nt~:it3n:e 7JX ~ ~isicn ':-~l+::::hc,:i~ /71i) i =-l:~:': $- Ii: !1;H35 ~C \~\.,),. 1~,:, "~ . J:_,'" ~~,;; ii:' ::,", -""'--~' ',~ '" : ""' ';7~; ",,' "~;J_. 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'0111110 Illl' hell' n! 1I;1! rn."'pl!CI~ 01 ()fI 1111' l!<l',- ,I :.I';IUI ,k~'s 11:,1 foOlfll'l . Wilt(- 'Hl'!l;m R.'n"I;1 HI"I,,,'~I,l(f ell UHf l!101,lp'l'Cll t\I!lo,," II,,! mt.UI' millltil'l .1'11) nI1IU1ll11L'H!,pl Wdl !.I,(,,," W ""lomt'W al1,[Io' >Io;l~ \li':I~"!I'\1 "I'd It,!, (j.th' (lel;~,'IJ"1 ~, .. 'D v; .. " a; , > .. ~ , " = C o 'D .. ;; a. E o u 3. Artlclo Addressed 10. ~ o >- !!! 1O}',')'j 'ItI-O-O~2'l ! ~ , J , , . . -- . -~ --- .------ -...-........Jld.~ ~~-- T .~:- . FrA 1 q 2003 \)' [N THE COURT OF cot~t~ON PLEAS or CUMBERLAND COUNTY, PENNSYLVANIA ORFIlANS' COURT t!IVISION IN RE: ESTATE OF RALPH OTTO, NO. 21-,('-024S DECEASED PETITION FOR CITATION TO SHO~I CAUSE ~IHY ESTATE'S PERSONAL REPRESENTATIVE SHOULD NOT BE REI~OVED FOR CAUSE/OR ALTERNATIVE RELIEF GRANTED TO GOVERNMENTAL TAX CREDITOR AND NOW, this 11" day of February, 2003, comes the Pennsylvania Department of Revenue, through its Office of Chief counsel and Assistant counsel, Nicholas J. Lamberti, (hereinafter Department), and respectfully represents to this Honorable Court that: 1. Ralph Otto (hereinafter "decedent") died on March 7, 1996, 2. Decedent was a resident of Cumberland County, Pennsylvania at the time of his death and owned many acres of South Middleton Township, Cumberland County, real estate, in fee simple, which was unencumbered by any mortgages or judgments, at his death. 3. A Petition for probate of his last will and testament and for grant of letters testamentary for this Estate was made by Michael Guy, (hereinafter referred to as the "Executor"). "I. Thp EsLdtC' ('{Hlllsel \>ld:; (t(lvj~;pd ill t.hdl. I\fH i 1 C), lqcIH, letter that the lll'!_lilrtlllent \'I(JuJd initi,,tp 'I "!idlllll' '-" l'ilY" citation cllJednst. the EzecuLor it Lll(l 1':ze(~l1L()l' did nuL ~;(.IlL-)fy the r:state's entire Pennsylvania inheritancp La:.: liability by no later than .January ]. 2(1)]. 8. The only payment made by the Estate benleen April 9, 1998, and october :.~n, 20U2, \>lfjS a $:-~(lll, llllll payment made by the Executor on l~arch 31, 1999. 9. A "failure to pay" citation ~Ias filed with this Court on July 15, 2002, based on Executor's continued failure to pay the Estate's outstanding Pennsylvania inheritance tax liability (Exhibit CI . 10. As of the date of the Citation, referenced in paragraph 9, the balance of Pennsylvania inheritance tax due and unpaid was $402,630.35, plus interest at the applicable statutory rates. 11. A hearing was held on this "failure to pay" citation on october 21, 2002, to resolve this matter. 12. A Stipulated settlement between the Department and the Estate, negotiated through their respective counsels, was entered by this Court, as an Order of this Court, on October 21, 2002 (Exhibit D). 3 13. The Estate made Lhe $:,O,O()() payment, due on October 21, 2002, under thts Stipulated A<Jreement timely. 14, However, the Estate has not timely made the $150,000 payment that was required, under thts Court Order, to be patd to the County Register of IHlls by no later than December 31, 2002. 15. Department counsel reminded the Estate's counsel, by a January 17, 2003, letter, of the responsibility of his client, the Estate's Executor, to make this $150,000 payment (Exhibit E) . 16. Department counsel telephoned the Estate's counsel during the week of January 27, 2003, and based on the voice mail I received, counsel explainted that the Executor realizes he has not complied with this Order. Estate counsel's voice mail also indicated that the Internal Revenue Service was now pressing for payment of the Estate's outstanding Federal estate tax liability. 17. The Estate's Pennsylvania inheritance tax liability as of the date of this Petition for removal, tncluding accrued interest, is still over $438,000 (Exhibit F). 18. The Department requests the Executor, through his counsel, to respond timely to each averment made in this Petition within twenty days of his receipt of this Petition. Ij D. If t1li:< COllrt: d0.cide:< lint to [(,moV(~ this r::~eclltor j rnlll this Estate's itdministration, then alternatively, the Uepartment respectfully reque:<ts this Ilonorable Court to order the Estate within 45 days to either encllmber or sell enoll<jh of the Estate's real estate to satisfy all of the Estate's death tax liabil ities. Respectfully submitted: By:')t:'!'1ihJ r .;;{Lt.lt,i- Nicholas J~ Lamberti Assistant ounsel PA Department of Revenue Office of Chief Counsel Dept. 281061 Harrisburg, PA 17128-1061 Attorney 1.0. 26157 (717) 346-4645 6 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU Of INDIVIDUAl. lAXf5 1~IIII1IU"'(l I.... UI\/:S!r-" DIP'. :aobol IIAIU11SBljRC, P", 111:11(1,,01 NOIICl Of 1t"'I.RITANC[ TAX AflPRAlSlHENT. All.QWAt4Cr ON UI!iAllOWAf'cr or OlDucum'5 AND A55l55HUH or TAX I AMount Ronlttod r-' ."-.~" -_------c -,-~, _'c--_" L_,_____,_____~ MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE. PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ R E oj: is 4'7 - Eif - AF pU i 0'3-:97 OJ - NOTY C E - -OF - -iNH Efi f T AN"C E - Y;;' X - A PP R 'A- f Ii Ei-iENT 0; "Ai. i.-ow A N"C E - (ili - -" - - - - - - - - - - - - -- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX RALPIl C FILE NO. 21 96-0245 ACN 101 If an assessment was issued previously. lines 14. 15 and/or 1&. 17 and 18 will reflect figures that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: 15. Anount of LinD 14 16. Anount of LinD 14 17. Anount of Line 14 18. Principal Ta~ Duo ROGER M MORGEUTIlAl ESe II E IHGH ST CARLISLE DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN PA 17013 ESTATE OF OTTO TAX RETURN WAS: (X I ACCEPTED AS fILED RESERVATION CONCERNING FUTURE INTEREST 0 SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURU 1. Real Estate (Schedule AJ (1) 2. Stocks and Bonds ISchedule 01 (2) 3. Closely Held Stoek/Par-tnorship Intorost (Schedule CI (3) 4. Hortgages/Notos Receivable (Schodule OJ (4) 5. Cash/Bank Doposits/Misc. Personsl Proporty IScheduln EJ 15) 6. Jointly Owned Property ISchedulo FJ lb) 7. T~ansfor~ lSchodulo CI 17) 8. Total Asset s APPROVED DEDUCTIONS AND EXEMPTIONS: 9. F'un8~al El"pensos/AdM. Costs/Misc. ElO:pen!tos (Schodule HI ICJJ 10. Dobts/Mortgage Liabilities/Lions lSchedulo I) lID) 11. Total Deductions Ii!. Not Value of Taw Roturn 13. Charitable/Cove~nMontal Boquests (Schodulo JI 14. Net Value of Estato Subject to Tax NOTE: at Spousal taxable at ta..ablo at ~ate linoal/Class A ~ato CollatB~al/Cl3~~ 9 ~ato I1S1 lib) lIll TAX CREDITS: I PAYMENT 'II DATE i I IUTEREST IS CHARGED THROUGH 10-14-97 AT THE RATES APPLICABLE AS OUTLIUEO ON THE REVERSE SIDE OF TillS FORM RECEIPT DISCOUNT (.) NUMBER INTEREST/PEN PAID I-I ---_._~---_._----~- I , 09-29-97 OTTO 03'07-96 21 96-0245 CUMBERLAtW 101 CHANGED 3,600,000.00 '. ,010.00 .00 .00 48.48B.00 ,00 .00 IBI 295.527.00 18 ,811.00 (Ill lI21 1131 1141 .00 .00 3,338,160.00 x .00, X .06, X .15, l1BI AMOUNT PAID TOTAL TAX CREDIT .------~----_._- ------~ BALANCE OF TAX DUE ~-INTEREST AND PEN. TOTAL DUE ~. {.~ ... '~',;,"" "'~'(: ',rYi:~~:\ ~ ...\. ("f:?:::j:.,;...1:~ f' ..':r}~~~~.t.~" '10 .~., I' IU ,n H, RALPlt c DATE 09-29-97 NOTE: To insu~o p~opo~ c~odit to your account, submit the upper portion of this forM with your tax paYMont. 3.652.498.00 314.33R 00 3.338.160.00 . DO 3.338,160.00 .00 .00 500.724.00 500.724.00 r~~.K.~ ~!i-p .00 500,72'" 00 38.464.12 539.188,12 "' J . If PAID AflER DATE INDICATED, SEE REVERSE fOR CALCULATION OF ADDITIONAL INIEREST. ( IF' TOTAL DUE IS LESS THAN ~l, NO PAYMENT IS REQUIRED. If TOTAL DUE IS REFL[CTED AS A "CREDI1" ICRI. YOU MAY BE DUE A REfUND. SEE REVERSE SIDE Of THIS fORM FOR INSTRUCTIONS. I April 9. 1998 _~jJ~O ~ O"F;CE OF CHIEF COUNSEL DEPT. 2810Bl HARRISBURG. PA 1712B.1DBl COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE PHONE: 717.7B7.1382 FAX: 717.772,1459 Roger M. Morgenthal. Esq. Flower. Morgenthal, Flower and Lindsay 11 East High Street Carlisle, PA 17013-3016 .J,ll' \ \\LI."\ " \ tiS\- ''-~' I . L\'" \" ,-,X.J "L/ - \ ,\, r Re: Estate of Ralph C. Otto File No. 21-96-0245 Extension of Time to Pay Liability Dear Mr. Morgenthal: This letter is in response to your March 26, 1998 letter on the above-referenced subject. Based on my review of information contained in your submission the Department will extend the time this Estate has to payoff its inheritance tax liablity until January 1. 1999, without the Estate's personal representative being cited by the Department for failure to pay. The Estate's Pennsylvania inheritance tax liablity as of January 8. 1998. was $549,~24.49. This Department is not prepared to extend this Estate's time to pay past January 1, 1999, unless the Estate's Pennsylvania inheritance tax liability is less than $400,000 by that date. If it is, then the Department would be willing to extend the time to pay this liability until January I, 2000. However, the Department will not be prepared to extend the Estate's time to pay any further unless the Estate's Pennsylvania inheritance tax liability is less than $200.000 by that date. If it is. then the Department would be willing to extend the time to pay this liability until January 1. 2001. However, the Department will not extend the time to pay past January I, 2001. If the Estate's entire Pennsylvania inheritance tax liability is not paid by January 1. 2001. the Department will initiate an enforcement citation against the personal representative pursuant to Title 72 P.S. s9176(a). In the interim. interest will continue to accrue on the unpaid liability and the Department reserves the right to file actual liens at the Cumberland County Courthouse in lieu of the statutory liens that currently attach to this real estate. EXIIlBIT I 3. That the: I'e:nnsyll'ania De:parlme:nl of Re:ve:nue: did cause: to hal'e e:ntered ,111 ,\ppraiSemenl :md a "Notice of Inhe:ritance: Tax Appraiscme:nt, Allowance or Disallowance of Deductions, and Assessment of Tax," was mailed to the: Estale:'s Re:presentalive: on September 29. 1997. Altaehed herelo and made a part he:reof is a copy of said NOliee: of Appraisemenl and Asse:ssment marked Exhibil "B." 4. Thai on March 31, 1999, Executor made a paymenl on accounl of Inheritance Tax duc inlhe Dcce:de:nt's csl:\te. in Ihe amount 01'5200,000.00. An official Tax Receipt was issucd to Ihe Exe:cutor by Ihe Register of Wills. 5. Thai as of the dale of this Pc:lilion.the balance ofPennsyl\'ania Inheritance Tax remaining due and unpaid is 5402,630.35. plus interest at the applicable statutory rates from April 1, 1999 until the date of payment. 6. Thai on June 20, 2002, a cerlified demand lelter was mailed 10 the Executor oUllining the nature and amount Oft:1X due and the consequences ifnol paid. A reeeiplwas signed and retumed to the Dcpartmenl of Rel'enue:. Altached hcrelo ami made a part hereof is a copy of said lelter and recciplmarke:d Exhibit "C." 7. Thai under Se:ction217(, of the: Act of August 4,1991. P.L. 97, No. 22. (72 P .S. * 9176). the Secretary of Re:\'enue is authorized to request the Court to issue a Citation direcle:d 10 Ihose: subjecl to any duty imposed by Ihe: aforesaid Act, commanding such persons to appe:ar and show cause: why the re:quirements of this Act should nol be: me:t. PETITION FOR PROBATE and GltANT m' LETTERS No. ..2.l--96- !;!:is" To: Re&L~ter of Wills for tbe Deceased. County of '~\1J11h"," 11l rod in the Social Security No. I!? I -;; 'J - .,,? 'i 7_ Commonwe:1lth of Pennsylvania TIle petitio~of Ihe Ulldersil:ned respectfully tepresents thai: Your petitioner(s), who is/arc 1 S years of aGe or older l\lIthe exeeur "" In Ihe 11151 wiu of the above decedent, daled W! 11 '/ 7- b and cedieilEs)-dat.ed' Ertate of Ralph C. Otto also known as named , 19-5:2.... ("ale rele\'ant WC1unstanCe1, t.t. rCDWlOllUOD. dwh Df e.\ccutor. CZc.) I?ecendenl was domieUed ilt deatb in Cumberland . COunlY, Pennsylvania, with " 1 S last family or principal residence at 970 South Sonne Garden 5 tree t , r.r1 ; ..,... PA 17013 (South ~1iclrn"'ton 'i'0\~n5hiD) (Iill '!rUr, n\llllbor and munoip.1ljlYl Decendenr, then 75 years of age, died /.1",.,.,,, 7. ,19Q'; at ,.......r'ir'.., i-Tn~ri~~l. r~'rl;c:lo. ";:)(":In!1c;vl"~!'li~ . Except as follows, decedent did nOI marry, WI\5 not divorced and did not have a child born or adopled afler execulion of the will offered for probate; was nOllhe victim of a killing and was never adjudicated incompetenl: NONE Deccndenl 011 death owned property with estimaled values 1\5 follows: (If domiciled in P:t.) All personal property (If not domiciled in Pa.) Personal property in Pennsylvania (If nOl domiciled in Pa.) Personal properlY in County Value of leal cslate in Penll~ylvania situated as follows: S Unde'.:.errnined S S S nnr;'::'r,Q""~-; np.r; 0"7.0 ~""'rh oSnriY\f! (:~""'dp.n c:t-.,...t:'P'r. r;'>....li~lo ~pnl"lc:.,,1v~ni::3 :!\'t",;o r--"'A"" t.,-~,..t-Q' ~ Y'" =\"'P:"l . WHEREFORE, petitioner(s) respectfully request(s) the probate of the lasl will and codicil(s) presenled herewith and Ihe grant of letters ,..,,~. ~~Anr~ ry (tt':lCi.:ncnt:UYi ;u1miniSUlltion c.t.a.: administnWon d.b.n.c.t.a.) theron. i ...~ - ~ G~ "'~ "'.2 ;.: -:;~ 11. ;Q ~ .. in ;J)Z:,~~I /~ "i It '1 ',~. : " ~Sl S :.....0....&.:- <:<.1.J1'"C~ t .:.1.- '::~J4 OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA } 55 COUNTY OF r'1"-'<\FRLi'.:-lD The petitioner(S) abo\'e,named swear(s) 0: ai/irm(s) th~t rhe statements in the foregoing petition:tle IlUe and corrC1:lto the best of the knowledge and bcllef of petitioner(s) and Ihat 3.~ personal represen- tative(s) of the abo\'e deceden! pelirioner(s) will weU and trul)' administer tllt: est ale according III law. Sworn 10 or affirmed ~1l~ SUbscribe~d /J?,vl.~~/ /1--, // - ~ before me rhis 19T.. da)' of -.-"'." -- ,r --- " ......'f\~~'"'l.. ' .. (",.- .>_..i1...C_ ... ~-.J.:-'.I Q I" 1',;,\7.... r1 (,,, ~,~.':l' " (/ - cuI. !1f. I1Ul i.~rh( ~- f1 ~ C;_~ _ d1A Y C. LEWIS R;rfs;Y; : ::- ,.,'i;," f-. -:--,,,\,, It:::: filing of a certification from counsel for the Department that Administrator Guy has failed to comply with this payment schedule, another hearing for this matter will be scheduled. At such a hearing, arguments from counsel from the Department will be entertained as to what equitable remedies, pursuant to Title 72 P.S. 99176, should be ordered to cure this personal representative's significant delay in marshalling sufficient Estate assets to pay-off the Estate's death taxes for more than six years and seven months after the decedent's death. By the Court, Nicholas J. Lamberti. Esquire Assistant Counsel Office of Chief Counsel Room 1032, Strawberry Square 4th & Walnut Harrisburg, PA 17128-1061 Roger M. Morgenthal, Esquire 2450 East Bayberry Drive Harrisburg, PA 17112-6015 A TRUE Copy FROM RECORD In Testimony wherof. I hereunto set my hand and the seal of said Court at Carlisle, PA This 2...:,day of. :, 20' - - - , , l.. . ,. . ., .. t-. ... , ' ".' . ..,1,..0 Clerk of the Orphans Court Cumberland County OFFIGE OF CHIEF COUNSEL DEPT. 28\06\ HARRISBURG, PA 1712B.l081 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE .. January IS, 2003 PHONE: 7\778701382 FAX: 717 n2,1459 NICHOLAS J. LAMBERTI DIRECT DIAL: EXT. 8-4845 nl.mb.rti~.t.l..p..u. Roger M. Morgenthal, Esq. 2450 East Bayberry Drive Harrisburg, PA 17112-6015 Re: Estate of Ralph C. Otto, Deceased No. 21-96-0245 Failure to Abide by October 21, 2002, Orphans' Court Order Dear Mr. Morgenthal: I am enclosing for your review a copy of Judge Hoffer's October 21, 2002, Court Order. I have not received any notification or proof that your client (i.e., the Estate's personal representative) has complied with the second part of the Order: Pay $150,000 of the Estate's remalnlng Pennsylvania inheritance tax liability by December 31, 2002. Two weeks have elapsed from the "drop dead" date listed in this part of the Order. If this payment is not received by the Cumberland County Register of Wills on or before January 31, 2003, I will be forced to petition the Orphans' Court for a "Rule to Show Cause" hearing. At that time I will ask the Court that the personal representative be held in contempt for disobeying the Court's Order, fined and removed as the Estate's personal representative for his failure to marshal sufficient Estate assets to pay-off the Estate's death taxes after almost seven years after the decedent's date of death. EX II III IT t Ul:RE,llI OF INlJIII11llAL LIXI..s IlLI' r ~80O<II 11/\RRtSUl1IUi.IIA 171~1l.{l(IOI Cml~Ill;\WE.\I.TII OF ,".::-;NS\'I.V":\'" IlEI'''lnMENT OF IlEVENlIE '* ~~Jn." ~)Ci, ~;";o;; Michael N. Guy 1619 Begonia Casper, Wy. a260~ Dear l~r. Guy: He: r:state of Ralph C. Otto File Number:2196-0245 This is to advise you that the above esta:e is in a delinquent status. The Inhe~itance and Esta:e Tax Act mandates the filing of a tax return a~d payment of all outstanding liabilities by a personal representative of the estate or a transferee within nine (9) months of :he jecedent's death. The Department's records show that this estate remains open because there is a current tax liability of $402,630.35 plus interest or $75,527.79 as of June 20, 2002. Additional interest will continue to accrue daily until tay. is paid. Accordingly, you are directed to file ~ re:urn and Fay all tax due, including interest. within thirty (30) days frcm the date of this letter, Failure to comply with this directive will result in a citation filed by this Department with the Orphans' Court Division of the Court of Common Pleas to show cause for your failure to comply with the law. The law provides that any person who willfully fails to file, return required und~r the provisions of this A:t sha11 be personally liable for a penalty of 25 percent of the tax determin~d to be due, or $:,000, whichever is less. This penalty is in addition to any other liabilities i~posed by this Act. ?lease direct all replies to the address i~dicated abo~e. _~inc,==€ly, >.. -\ - I I _--- , , '.' --r----...' 1- . : I LV. ;. '.' i \ I,' .I' , - ,_ Laurel G. F~lrn~r, Supervisor ?os,; ;'.5sessr.:-;?r.~ .' ':io.2"': U:1i ': Inheritan:~ 7ax : ~isic~ To;?l':!phon-= (727\ 7 3-05833 $-!7: Il~H96 t ~ IN lill: RALPH C ono IN TIlE COURT OF COMMON PLEAS ORPHANS' COURT DIVISION CUMDERLAND COUNTY, PENNSYL V AKIA NO. 21 .96 - 245 CITATION WE COMMAND, you that laying aside all business and excuses whatsoever, you be and appear in your proper person before the Honorable Judges of the Court of Common Pleas, Orphans' Court Division at a sessioD of Ihe said Court there to be held. for the County of Cumberland to show cause why . if anv there be. whv the Inheritance Tax in said estate should not be oaid: and to further direcllhal the cost of this aclion be borne bv the said Executor: said cilarion Tetumable at I :30 PM.. on the 21" dav of October 2002. Wilne55 my hand an official seal of office at Cadisle, Pennsylvania, Ibis 3rd day of Seotember, 2002. oIl'i/."7'8- ~,{)a, Is/- 4~d(fZ Clerk, Orphans' Court Division Cumberland County, Carlisle, I' A My Commission Expires on the \" Monday Januaty, 2006 .__ _wg_ __ _ --.--.------ :>ON N '.. - .. ;l! ~ <l ~c1 )i N-)f (.IN E <JJ ,.J~VJ o . .J" J ~S ~ ('l:r a: f r- 1; ~ I ~ ~ ! :~ M en Ii :- ;; i~ f E iI ~I 1 ~ ~ i~ i . ~ ih :. ~ ~ I- e ~ II I i~ :cl 11 l :~ iJl li 3 i if ili {l is :'" S'51l1l 5'1:1.'1 1.1l1l1l IlllhE bblll. -i- N ~ ':l_ ~N ~ ~ 2 a:) .- ~ ~ 11 ~J) 2 ~ ~ ':t ~ S ~ M & ,!l H ~i ~ 11 n t~ ~ S ~t ~.I ~q "'1 i" llhllll 5'1:1.'1 1.1l1l1l i ! 1; I u Ul ~ j~ II ~ :~ : ~ i~ .. S :0:.. I t ~ :~ :~ - i g J i\i i. a. l!.. ;~ !~ ~ ill 15 IlllhE bblll. ~.i't'.., ~ (j,'t~\ '"'.I ~ .", ~ \..",'-\':'- :r. '\~ \:' \, ...~I.-' "-)~_. t....... W'U'-=j e' ::j~')L-::' " 8ln~' u.?i oa. ... ::IX U Ol:~Q 0 we ::l O:z ffi<tL"" lD ;..:) Int_ .- !'j;? -lUJ , .::i . ,- -)(1: .ct _ __::lu. ....-.::.:lc /~--'9 I....). r.j ,..,' C..J :v:. 4 .- ,'--.j n .-.~ Q. 'v'- -. \ j. ~'~ ,h" ~~ . < <.HI) 0 15 ~ - S - a r"" ~ , ~ - r t;\!i 'V/:\v- ~ U1 "cnZ:w~ U1 "c.1~a: a - 0 ,.. wot;cn!i 0 .. ~==:~ - ~...w-,a: (;.... U1 amIDa Ez:EoC"" ... 0( Q=ffio r- r:l-~z>'" ..D s:l u :z:-~ e:Eg~! r- :>~..... 0 ~= aQ= 0 _iCZZ. 0 DODD a- a- o r- - tJJ ~ Ut.:.lO _oJ' t:..""'oo tLlt:..<S! ::lO::lr- Z~C/- tLltlltll< &jo?i~ ~O<O 1Lo~c.:~ O::l~::l ~CCtllCC c... Cf.) .. en W->- ,...C::CC~ ......~CC~ <<0< ~:X:..J:X: COUNTYIFILE 21 96-0245 DA'l'E OF' DEATH 03-0'1-1996 OTTO RALPH C ... HISTORY ... TIC STATUS PROCESS DLN CART ACTION ACTION USER BATCH 442 PAY 10-28-2002 CDOO1748 RECPTff CDOO1748 PAYMENT DATE 10-21-2002 10-21-2002 R516235 CDOO17 AMOUNT 50,000.00 DAYS LATE INTEREST DISCOUNT TAX TOTAL 1,300 OWED 183,500.29 .00 300,724.00 484,224.29 PAID(T) .00 .00 50,000.00 50,000.00 BAL 183,500.29 .00 250,724.00 434,224.29 ------------------------------------------------------------------------------- *******.........***.********..****.**********............*********.*.****.****. ... BALANCE SUMMARY'" TAX DUE + INTEREST PAYMENTS DISCOUNT = BALANCE 500,724.00 183,500.29 250,000.00 .00 = 434,224.29 PLUS INTEREST FROM 10-22-2002 TO 02-10-2003 + 4,327.75 112 ADDITIONAL DAYS LATE ......... CURRENT BALANCE = 438,552.04 ************************.*********.*****************..************************* .. MORE .. =+1 PAGE 11 EXIIIBIT F .... f , u.s. Attorney's Office Executor U.S. Attorney Middle District of PA 228 Walnut Street P. O. Box 11754 Harrisburg, PA 17108 Michael W. Guy 1619 Begonia Casper, WY 82604 Internal Revenue Service Office of Chief Counsel 111 Constitution Avenue NW Washington, DC 20224 Respectfully submitted: By: , -)1.( (.jLI'{i.--, (' . r/;"'-{Lll t- Nicholas J. La berti Assistant Counsel PA Department of Revenue Office of Chief Counsel Dept. 281061 Harrisburg, PA 17128-1061 Attorney 1.0. 26157 (717) 346-4645 2 IN TilE COURT OF COt4MON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA OHPHANS' COURT [IIVISION IN RE: ESTATE OF RALPH OTTO, NO, 21-'16-0245 DECE:ASED CITATION AND NOW, this day of , 2003, based upon the Pennsylvania Department of Revenue's filed Petition to Show Cause why this Estate's personal representative should not be removed from administration of this Estate, I hereby enter the following Order: I order the Estate's Executor to appear before this Court at a scheduled hearing and show cause why he should not be removed as the Estate's Executor and subject to civil contempt and a fine by this Court for (a) failing to comply with this Court's October 21, 2002, Order and (b) failing to marshal or encumber sufficient of the Estate's assets to pay-off all of the Estate's death tax liabilities since his appointment by the Register of Wills almost seven years ago. I N TilE COURT OF r;OI'.t-llJtJ I'LI':1\:j Of Cut"BEHL1\ND COUNT'!, I'EI'IN:>YLV1\N ll\ OHPH1\NS' COiWT liIVI:; ION IN RE: I::STNrE OF H1\LI'H OTTO, NO. 21-Q(.-U2'1:. [IECE1\Sl::lJ PETITION FOH CfTATION TO SHO~I CAUSE WHY ESTATE'S PERSONAL HEPRESENTATIVE SHOULD NOT BE REMOVE[I FaH CAUSE/OH ALTERNATIVI:: RELIEF GRANTED TO GOVERNMENTAL TAX CREDITOR AND Nml, this ll" day of February, 2003, comes the Pennsylvania Department of Revenue, through its Office of Chief Counsel and Assistant Counsel, Nicholas J. Lamberti, (hereinafter Department), and respectfully represents to this Honorable Court that: 1. Ralph Otto (hereinafter "decedent") died on March 7, 1996. 2. Decedent was a resident of Cumberland County, Pennsylvania at the time of his death and owned many acres of South Middleton Township, Cumberland County, real estate, in fee simple, which was unencumbered by any mor'tgage,; or judgments, at his death. 3. 1\ PeLition for probate of his last will and testament and ror grant of Letters testamentdry for this Estate was made by Michael Guy, (hereinafter referred to as the "Executor"). 7. The Estate counsel WilS ddvised in t.hat. 1\pr i 1 9, 19'18, If!tter that the LJepartment would initiate a "failure to pay" citation against t1H! E;~ecutor if the Executor did not satisfy the Estate's entire Pennsylvania inheritance tax liability by no later- than January I, 2001. 8. The only payment made by the Estate between April 9, 1998, and October 20, 2002, was a $200,000 payment made by the Executor on March 31, 1999. 9. A "failure to pay" citation was filed with this Court on July 15, 2002, based on Executor's continued failure to pay the Estate's outstanding Pennsylvania inheritance tax liability (Exhibit C). 10. As of the date of the Citation, referenced in paragraph 9, the balance of Pennsylvania inheritance tax due and unpaid was $402,630.35, plus interest at the applicable statutory rates. II. A hearing was held on this "failure to pay" citation on October 21, 2002, to resolve this matter. 12. A Stipulated Settlement between the Department and the Estate, negotiated through their respective counsels, was entered by this Court, as an Order of this Court, on October 21, 2002 (Exhibit [I). 3 13. The Estate made the $50,0(11) payment, due on October 21, 2002, under this Stipulated ]\(Jr<!ement time.ly. 14. However, the Estate has not timely maoe the $150,Ll0I1 payment that was required, under this Court Order, to be paid to the County Register ot Wills by no later thiln LJecember 31, 2002. 15. Department counsel reminded the Estate's counsel, by a January 17, 2003, letter, of the responsibility of his client, the Estate's Executor, to make this $150,OUO payment (Exhibit E) . 16. Department counsel telephoned the Estate's counsel during the week of January 27, 2003, and based on the voice mail I received, counsel explainted that the Executor realizes he has not complied with this Order. Estate counsel's voice mail also indicated that the Internal Revenue Service was now pressing for payment of the Estate's outstanding federal estate tax liability. 17. The Estate's Pennsylvania inheritance tax liability as of the date of this Petition for removal, including accrued interest, is still over $438,000 (Exhibit F). 18. The Department requests the Executor, through his counsel, to respond timely to each averment made in this Petition within twenty days of his receipt of this Petition. 4 Letters testamentary were granted by the Cun~erland COUllty Hegister of ~lills (her'?inafter "I<egister") to the Executor on March 19, 1996. 4. The Executor has continuously been the sole and exclusive personal representative of this Estate since March 19, 1996. This Executor is a resident of the State of Wyoming. This executor has not posted a bond, and was not required to post a bond with the Register, in connection with his administration of this Estate. 5. The Executor filed a Pennsylvania inheritance tax return with the Department in June of 1997. The Department issued an appraisement for the filed return on September 29, 1997, which accepted the Estate's Pennsylvania inheritance tax return as filed. At the time of the appraisement, the Estate's outstanding Pennsylvania inheritance tax liability was $539,188.12 (Exhibit A). 6. In early 1998 counsel for the above-referenced Estate requested from the Department additional time to pay-off the Estate's outstanding Pennsylvania inheritance tax liability. By an April 9, 1998, letter, this Department counsel granted the Estate some additional time to liquidate enough real estate holdings of the Estate to satisfy its state death tax liability (Exhibit I & 2). ~ WHEREFORE, the Department, as one ot the Largest Estate creditors, hereby, respectfully reqllests this Honorable Court, pursuant to the powers provided to it by the Pennsylvania General Assembly pursuant to Title 20 Pa. C.S.A. 5 3183, to take the following actions: A. To order the Estate's Executor to appear before this Court at a scheduled hearing and show cause why he should not be removed as the Estate's Executor for (a) failing to comply with this Court's October 21, 2002, Order and (b) failure to marshal or encumber sufficient of the Estate's assets to pay-off all of the Estate's death tax liabilities since his appointment almost seven years ago and why he should not be held in civil contempt by this Court and subject to a fine for such failures. !: B. If the Court removes this Executor, then to require the Executor to turn over and deliver all assets, books and records of the Estate immediately to the successor personal representative appointed by the Register to administer this Estate. C. If this Court removes this Executor, then the Department would Petition the Register for a grant of letters, as a large Estate creditor, and then delegate the responsibility of liquidating the Estate's assets expeditiously to a Cumberland County law firm hired by the Department. 5 IN TilE COURT OF COMMON PLE^S OF CUMBERLAND COUNTY, PENNSYLV^NIA ORPHANS' COURT DIVISION IN RE: ESTATE OF RALPH OTTO, , tv NO. 21-*0245 AND NOW, DECEASED ~ ORD R this ~ day of , 2003, based on the averments and reasoning Pennsylvania Department of Revenue's Withdrawal Petition to remove the Estate's personal representative, I hereby grant leave for the Department to withdraw its Petition, with prejudice, and cancel the May 19, 2003, hearing scheduled for this proceeding. The Court acknowledges the reason for this withdrawal is that the Estate recently paid about 90% of its remaining Pennsylvania inheritance tax liability, in the amount of $400,000 one week before the scheduled hearing. The Department believes it can recover the remaining amount due without resulting to this litigation which involves a very drastic proposed remedy. , J ' t ,~'. ... ~J l:: ,'-"!' t:O. p '--. ,~' 1~:J 'vll ,...,.............. IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION IN RE: ~ .:~ NO. 21 ~.D((.: 024 5 ESTATE OF RALPH OTTO, DECEASED PENNSYLVANIA DEPARTMENT OF REVENUE'S WITHDRAWAL, WITH PREJUDICE, OF ITS PETITION FOR CITATION TO SHOW CAUSE WHY ESTATE'S PERSONAL REPRESENTATIVE SHOULD NOT BE REMOVED FOR CAUSE/OR ALTERNATIVE RELIEF GRANTED TO GOVERNMENTAL TAX CREDITOR AND NOW, this 13th day of May, 2003, comes the Pennsylvania Department of Revenue, through its Office of Chief Counsel and Assistant Counsel, Nicholas J. Lamberti, (hereinafter Department), and respectfully represents to this Honorable Court the reasons for filing this withdrawal of its removal petition that: 1. Ralph Otto (hereinafter "decedent") died on March 7, 1996. 2. Decedent was a resident of Cumberland County, I: Pennsylvania at the time of his death and owned many acres of South Middleton Township, Cumberland County, real estate, in fee simple, which was unencumbered by any mortgages or judgments, at his death. 3. A Petition for probate of his last will and testament and for grant of letters testamentary for this Estate was made by Michael Guy, (hereinafter referred to as the "Executor"). Letters testamentary were granted by the Cumberland County Register of Wills (hereinafter "Register") to the Executor on March 19, 1996. 4. The Executor has continuously been the sole and exclusive personal representative of this Estate since March 19, 1996. This Executor is a resident of the State of Wyoming. This executor has not posted a bond, and was not required to post a bond with the Register, in connection with his administration of this Estate. 5. The Executor filed a Pennsylvania inheritance tax return with the Department in June of 1997. The Department issued an appraisement for the filed return on September 29, 1997, which accepted the Estate's Pennsylvania inheritance tax return as filed. At the time of the appraisement, the Estate's outstanding Pennsylvania inheritance tax liability was $539,188.12. 6. In early 1998 counsel for the above-referenced Estate requested from the Department additional time to pay-off the Estate's outstanding Pennsylvania inheritance tax liability. By an April 9, 1998, letter, this Department counsel granted the Estate some additional time to liquidate enough real estate holdings of the Estate to satisfy its state death tax liability. 2 7. The Estate counsel was advised in that April 9, 1998, letter that the Department would initiate a "failure to pay. citation against the Executor if the Executor did not satisfy the Estate's entire Pennsylvania inheritance tax liability by no later than January 1, 2001. 8. The only payment made by the Estate between April 9, 1998, and October 20, 2002, was a $200,000 payment made by the Executor on March 31, 1999. 9. A "failure to pay. citation was filed with this Court on July 15, 2002, based on Executor's continued failure to pay the Estate's outstanding Pennsylvania inheritance tax liability. 10. As of the date of the Citation, referenced in paragraph 9, the balance of Pennsylvania inheritance tax due and unpaid was $402,630.35, plus interest at the applicable statutory rates. 11. A hearing was held on this "failure to pay. citation on October 21, 2002, to resolve this matter. 12. A Stipulated Settlement between the Department and the Estate, negotiated through their respective counsels, was entered by this Court, as an Order of this Court, on October 21, 2002 (Exhibit OJ. 13. The Estate made a timely $50,000 payment, due on October 21, 2002, under this Stipulated Agreement. 3 14. However, the Estate did not timely make the $150,000 payment that was required, under this Court Order, to be paid to the County Register of Wills by no later than December 31, 2002, or the subsequent March 2003 payment required in this Order. 15. Department counsel reminded Estate's counsel, by a January 17, 2003, letter, of the responsibility of his client, the Estate's Executor, to make this $150,000 payment. 16. Department counsel telephoned Estate's counsel during the week of January 27, 2003, and based on the voice mail I received, counsel explained that the Executor realizes he has not complied with this Order. Estate counsel's voice mail also indicated that the Internal Revenue Service was now pressing for payment of the Estate's outstanding Federal estate tax liability. 17. The Estate's Pennsylvania inheritance tax liability as of February 9, 2003, including accrued interest, was over $438,000. 18. The Department filed a Petition with this Orphans' Court in Mid-February 2003 requesting this Court to schedule a "Rule to Show Cause" hearing to determine why this Estate's personal representative should not be removed for cause based on the averments made in the above-referenced paragraphs. 4 19. This Court set a May 19, 2003, 1:30 p.m. date to hear the Department's removal petition. 20. On May 12, 2003, counsel for the Estate's personal representative deposited with the Cumberland County Register of Wills, as the Department's inheritance tax agent, a negotiable check for $400,000 toward the Estate's remaining outstanding Pennsylvania inheritance tax liability. 21. Based on the limited remaining liability due the Department, (i.e., approximately $40,000), the distinct possibility that this amount will be paid voluntarily by the Estate's personal representative sometime within the next 90 days, the encumbered real estate still remaining within this Estate and the drastic nature of the Department's proposed remedy, the Department now is prepared to withdraw, with prejudice, its Petition to remove this personal representative from this Estate's administration. 22. The Department reserves the right to pursue all other available avenues to collect its remaining Pennsylvania inheritance tax liability, including, but not limited to, execution on its lien, if the Department's remaining liability is not extinguished prior to July 1, 2003. 5 u.s. Attorney's Office Executor U.S. Attorney Middle District of PA 228 walnut Street P. O. Box 11754 Harrisburg, PA 17108 Michael W. Guy 1619 Begonia Casper, WY 82604 Internal Revenue Service Office of Chief Counsel 111 Constitution Avenue NW Washington, DC 20224 Respectfully submitted: By: -YLtvh",-Lt.- (' I ~l',\,t ,JL1=-, Nicholas J. L~ erti Assistant Cou sel PA Department of Revenue Office of Chief Counsel Dept. 281061 Harrisburg, PA 17128-1061 Attorney 1.0. 26157 (717) 346-4645 2 lff It . ~'1ir:\::;!:;': ~ ''>.\ ',', ! ~'::~'~~~::7":'; ~~D:{~v" ,f}~,,~\,,},:,~,~, ',~"'_' .- ,", '''i'' -'" - j" .,~i"t:, J,," 1,,f1~ ~~ >'} ,. :..~~~ :;' ',,:' ",< 'l;"~r '~.~'~~I..: :Ell., ';,"'- 'm' '0 'If'l "~'~- ",c, , 'H __' -' ~~,:HC ,,'1,' U).'><' ~,' ~ \.;fti,; '~-;t f,,;:S" " ~, ~,~~\~:,: _.J~1~~Y~1-'I-~i~: ~.r :.;': 9 '_t:'"lo::,.,..",r.;:' ,",.......,...; .. ._ . ,."..,., --~' , ..,,-....~~_.1.,~ ,~:'. " ( ." ~ ' ~\~:t~f~8Mt-5 "f~.'~1 ','. N ".; iiPq",,~~, "''''8''.' "" ,".:'l' .~.., ,-,_ ,', .._ _ ......._. .' tt.{:;~., ^'~J,:;;, -\,1;'." "','-, .0- ,~ :!~8 ~tl' ::!}\,th~,'::;; ~;' '\1J'f,"-:l";-""I_'~,__-,,,,~_ <<~"'[!3" "" .' . .' ;{d~ iJl;;h., ;:i't.;,._, " ,""'_' . ,~ ,'.-'" :.i' , ,,;', ~, 1...,.'.' ,.......,..... . : ~ '~ '~ ;~r(:". , '.'-'.,' ''J':'; F.. ~i;j;H{::;?-~: ':" "", " t,; ...."'" ".','-'" ,', ; ':L ~;(<,~~::~; ^ .,' -"...... '.'. .. ~,:,,: <.." ~ .) ;.~ -'~ "1'" ",' ;.-~ r" fa ~~~~' ' C)<~ tJ) ~~!5~g ,~ il:~~~~ I:l .... I ~ . liJ ~ ~",' <>:~=;J~t!J~ ~ ~ "Ire. ~ -<""~~O!:lC) laliJ8 ~ ~ ~1S~tJ)~~~ ~~~i~s~ A~c)~~ Eo< 1<" -< <>: Jl:l =;J .8 ... 0 ~~~E~~I "")~I<, H;J:~ '~ I~~~ij ~ 0 ~~Jl:l ~, 6!i;t3~ ~. l2 ,,,"!,,"~iJj:;j8 oHEA~'l::! !;;J~o~-<~:a ,..," ,t " '. ~~\,:. --" :., ~: " -..~ i^:" "',; ;'j , .. ';'~,; '-':':,. ---- --,-.}';:~ !,' "',;' ,',;c,:;' , -"".'l-Q;'~ "Z'D'D':3'~ ~ ~fi~~~: ;L~~,.~:.' .,;'<jo'."_f'Ah , IN RE: ESTATE OF RALPH OTTO, DECEASED FILE NO. 21-~-0245 COUNTY OF: CU~ERLAND r It.- RELEASE OF LIEN FOR INHERITANCE AND ESTATE TAX ON REAL ESTATE FOR NO ADDITIONAL VALUE RECEIVED, the property hereinafter described is hereby released from the lien, payment, operation and collectibility of any and all succession, estate, or inheritance taxes, including direct, transfer and collateral inheritance taxes, now due or that may hereafter become due the Commonwealth of Pennsylvania from the Estate of Ralph Otto, deceased, who died a resident of Cumberland County, Pennsylvania. TRACT 1: ALL THAT CERTAIN piece, parcel, or tract of land being situated in the Township of South Middleton, County of Cumberland, State of Pennsylvania, being, more fully bounded and described as follows to wit: BEGINNING on the steel rebar and southeastern most property corner of land now or formerly owned by Phillip 0, an Tama M. Carey, D.B. 33-Q, Page 423, P.B. 47, Page 110. Thence along various owners north 2 degrees 7 minutes 57 seconds west a distance of 907.86 feet to a steel rebar marker. Thence along Ralph C. Otto Estate north 84 degrees 52 minutes 3 seconds east a distance of 1819.80 feet to a point. Thence north 13 degrees 35 minutes 6 seconds east a distance of 360.76 feet to a point. Thence along Lisburn Road (T-511) south 75 degrees 9 minutes I second east a distance of 313.82 feet to a point. Thence south 70 degrees 11 minutes 35 seconds east a distance of 600.04 feet to a point. Thence along Ivo Otto and C. Ross Kell south 1 degree 57 minutes 44 seconds east a distance of 1,978.04 feet to a steel rebar pin. Thence south 1 degree 57 minutes 44 seconds east a distance of 1621.49 feet to a point. Thence along York Road (SR0074) north 58 degrees 54 minutes 15 seconds west a distance of 3480,08 feet to a point. Thence along Fairview Street (T-512) north 2 degrees 7 minutes 57 seconds west a distance of 657.99 feet to a point. Thence along Phillip D. Carey north 87 degrees ~;2 mil1lltelJ 03 fwcondfl E,wt i\ dintdl1ce of 150.00 feet to the Point of Begil1ning. S^ID PREMISES BEING I,ESS, IIOVIEVER, oJ tr'act of land twenty (20) feet in width along the eastern] ine thel:eof extending northwardly from Pol. Rt. 74 a clintallce of 1,386 feet, more or less, to land of Ivo V. Otto, ,JI.'., together with the right to use said strip of land in common with Ralph C. Otto, his heirs, successors, and assigns, for ingrefls, egress, and regress to and from the within premises and Pa. Rt. 74. The cost of maintenance thereof to be born equally by the users thereof: BEING part of the same premises which Carl B. Stoner by Deed dated 06/03/92 and recorded 06/09/92 in the Office of the Recorder of Deeds in and for Cumberland County, Pennsylvania, in Record Book 35-S Page 288 granted and conveyed unto Ralph C. Otto. The said Ralph C. Otto died 03/07/96 whereby letters testamentary were granted to Michael Guy filed to No. 2196-245. TRACT 2: ALL THAT CERTAIN piece, parcel, or tract of land being situated in the Township of South Middleton, County of Cumberland, State of Pennsylvania, being, more fully bounded and described as follows to wit: BEGINNING on the steel rebaI.' and northeastern most property corner of land now or formerly owned by Joel B. and patricia A. Frownfelter, D.B. 35-X, Page 658, P.B. 47, Page 110. Thence north 84 degrees 52 minutes 3 seconds east a distance of 924.88 feet to a point, this being the Point of Beginning. Thence along Ralph C. Otto Estate north 5 degrees 7 minutes 57 seconds west a distance of 476.96 feet to a point, Thence north 20 degrees 43 minutes 8 seconds east a distance of 214.19 feet to a point. Thence along Lisburn Road (T-511) south 73 degrees 57 minutes 3 seconds east a distance of 974.95 feet to a point. Thence along Ralph C. Otto Estate south 13 degrees 35 minutes 6 seconds west a distance of 335.17 feet to a point. Thence south 84 degrees 52 minutes 3 seconds west a distance of 894.92 feet to the Point of Beginning. TRACT 3: ALL THAT CERTAIN piece, parcel, or tract of land being situated in the Township of South Middleton, County of Cumberland, State of Pennsylvania, being, more fully bounded and described as follows to wit: 2 BEGINNING on the steel rebar and northeastern most property corner of land now Ot' fonner-ly owned by Joel B. and patricia Frownfelter, D.B. 35-X, Page 658, P.B. 47, Page 110. Thence south 84 degrees 52 minutes 3 seconds west a distance of 125.7 feet to a point. Thence along Fairview Street (T-512) north 2 degrees 44 minutes 47 seconds west a distance of 610.12 feet to a point. Thence north 4 degrees 54 minutes 57 seconds west a distance of 250.00 feet to a point. Thence along Ralph C. Otto Estate north 85 degrees 5 minutes 3 seconds east a distance of 264.89 feet to a point. Thence north 21 degrees 25 minutes 3 seconds east a distance of 203.80 feet to a point. Thence along Lisburn Road (T-511) south 68 degrees 39 minutes 40 seconds east a distance of 435.45 feet to a point. Thence along Danny V. Swearinger south 19 degrees 38 minutes 13 seconds west a distance of 362.80 feet to a point. Thence south 70 degrees 21 minutes 47 seconds east a distance of 428.05 feet to a point Thence north 6 degrees 12 minutes 52 seconds West a distance of 153.06 feet to a print. Thence north 19 degrees 38 minutes 13 seconds east a distance of 216.71 feet to a point. Thence along Lisburn Road (T-511) south 73 degrees 57 minutes 3 seconds east a distance of 50.16 feet to a point. Thence along Ralph C. Otto Estate south 20 degrees 43 minutes 8 seconds west a distance of 214.19 feet to a point. Thence south 5 degrees 7 minutes 57 seconds east a distance of 476.96 feet to a point. Thence south 84 degrees 52 minutes 3 seconds west a distance of 924.88 feet to the Point of Beginning. TRACT 4: ALL THAT CERTAIN piece, parcel, or tract of land being situated in the Township of South Middleton, County of Cumberland, State of Pennsylvania, being more fully bounded and described as follows to wit: BEGINNING on the steel rebar and northeastern most property comer of land now or formerly owned by Joel B and patricia A. Frownfelter, D.B. 35-X, Page 658, P.B. 47, Page 110. Thence south 84 degrees 52 minutes 03 seconds west a distance of 125.17 feet to a point. Thence north 2 degrees 44 minutes 57 seconds west a distance of 610.12 feet to a point. Thence north 4 degrees 54 minutes 57 seconds west a distance of 250.00 feet to a point, this being the Point of Beginning. Thence along Fairview Street (T-512) north 4 degrees 54 minutes 57 seconds west a distance of 45.65 feet to a point. Thence north 5 degrees 32 minutes 37 seconds west a distance of 313.97 feet to a point. Thence along Lisburn Road (T-51l) south 68 degrees 39 minutes 40 secondn C<lnl'. a distance of 400.00 feet to a point. Thence along Ralph C. Otto Estate south 21 degrees 25 minutes 3 seconds west a dist<lnc0 of 203.80 feet to a point. Thence south 85 degrees 5 minute:l 1 seconds west a distance of 264.89 feet to the Point 3 Beginnin<j. BEING PART OF the same premises which Court of Common pleas by Order dated 04/03/78 and recorded 04/05/78 in the Office of the Recorder of Deeds in and for Cumberland County, Pennsylvania, in Record Book 27-S Page 476 awarded unto Ralph C. Otto. The said Ralph C. Otto died 03/07/96, whereby letters testamentary were granted to Michael Guy filed to No. 21-96-245. This release of lien is given pursuant to the authority vested in the Secretary for Revenue by Section 809, 810, and 811 of the Inheritance and Estate Tax Act of 1961, Act of June 15, 1961, (P.L. 373, No. 207) (72 P.S. 52485-809-811); the Act of December 13, 1992 (P.L. 1086, No. 255) (72 Pa.C.S. 51775); the Act of December 13, 1982 (P.L. 1086, No. 255) (72 Pa.C.S. !ll775); the Act of August 4, 1991 (P.L. 97, No. 22) (72 P.S. 59175). IN WITNESS WHEREOF, these presents have been duly executed this ,- /'~ day of lot.. .,,(-{ ,".~ , 2003. COMMONWEALTH OF PENNSYLVANIA BY: /'1,(...": 7116/&LC{/l/1 Joseg G. Breen Acting Deputy Secretary for Taxation Department of Revenue Attest: . ') '. J, '- "'.; .... . .. .' ~',: :,; 4 Till>II(".' ,dent(l 11111' 1\f LllHi 1I'I'.'J 01 IUIIll('f"ly cd :;,'kl1dl Chold,l'Jd, I'. ('. dlHI LI/ld 11"'0'/ "I 1"1111"11 Y 01 OW-'/l E. 1.1".01", lhl t II 83 degret~~; ~:~ mll111t(.~; ~~'I !If'('{)lld:; Ed::1 7.,3H1,B3 fl."'1 III oJ J'I'lld' at line of lillld IIOW 01' lonl1'-'I.ly of /livlll Bui Ideu:; Thence aloll'l 1 ill(' of \.llld now or fOnn('I'ly of, Dietl! Builders, South 1'/ degl'ceH H minutes 36 secondB I';.lfit 720.'].1 feet to a l'ebal' at line of \.lnd nO\'1 01.' fOl'lnel'ly of Unio/l Quarries, Inc.; Thence along line of land now or formerly of Union Quarries, Inc., the following si:~ (6) courses and distances: (1) South 78 degrees 37 minutes 36 seconds West 1,031.11 feet to a rebaI.'; (2) South 26 degl'ees 06 minutes 08 seconds East 209.8'/ feet to a rebaI'; (3) South 64 degrees 00 minutes 12 seconds West 2,389.48 feet to a reboil' at the eastern right-of-way line of said Township Road T-5161; (.1) Along the eastern right-of-way line of the said Township Roael T-516 South 28 degrees 50 minutes 37 seconds East 44.23 feet to a railroad spike; (5) Crossing said Township Road '1'-516 and continuing beyond the western right-of-way line of said road, South 38 degrees 39 minutes 03 seconds West 214.06 feet to a rebar; (6) North 51 degrees 19 minutes 54 seconds West 297.26 feet to a point in the Letort Spring Run at line of land now or formerly of Helen Stevens Community Health Center; Thence in the Letort Spring Run along line of land now or formerly of Helen Stevens Community Health Center the following three (3) courses and distances: (1) North 49 degrees 04 minutes 00 seconds East 23.67 feet to a point; (2) North 23 degrees 34 minutes 00 seconds East 122.30 feet to a point; (3) North 15 degrees 40 minutes 55 seconds West 173.80 feet to a point at line of land now or formerly of Letort Regional Authority; Thence continuing in said Letort Spring run along line of land now or formerly of Letort Regional Authority the following 12 courses and distance: (1) North 13 degrees 32 minutes 08 seconds West 53.26 feet to a point; (2) North 37 degrees 33 minutes 58 seconds West 94.29 feet to a point; (3) North 00 degrees 53 minutes 06 seconds East 89.70 feet to a point; (4) North 21 degrees 074 minutes 42 seconds West 194.88 feet to a point; (5) North 40 degrees 29 minutes 07 seconds West 121.54 feet to a point; (6) North 14 degrees 32 minutes 29 seconds West 43.35 feet to a point; (7) North 24 degrees 27 minutes 43 seconds East 76.66 feet to a point; (8) North 18 degrees 00 minutes 05 seconds East 168.10 feet to a point; (9) North 24 - 2- \ d"91-ees 30 minutes 38 secondn E.\Ht 7.07..01 f"et to ,1 poi nt; (10) North 7.0 d"gn'es J.1 mi nutes .13 s"conds ~lest IIj7.. 13 feet to ., point; (ll) North .18 detJI'een S6 minutes 57 neconds Ne:c;t 100.11 feet to a point; (17.) NOI~th Ifl dc'gl'pes ,jtJ minutes 08 seconds l'lest 191.77 feet to d po i nt ~lt or nea I' the western bank of tile said Letort Sprin9 Run at line of land now or for'merly of the Cumberland Valley ClhlpteL' of Tl-oul Unl imited; Thence along line of land nO'..1 or- fOrlnel'ly of The cumberland Valley Chapter of Trout Unl imited and crossing the said Letort Spring Run, North 87. degrees 51 minutes 39 seconds East (continuing through a rebar at a distance of 145.72 feet) a total distance of 485 feet to a point at or near the center line of said Township Road '1'-516; Thence continuing along the same, and continuing in Township Road '1'-516, North 04 degrees 17 minutes 09 seconds East 100 feet to a p.k. nail at the Point and Place of BEGINNING. This release of lien is given pursuant to the authority vested in the Secretary for Revenue by the Act of August 4, 1991 (P.L. 97, No. 22) (72 P.S. fi9175). Section 809, 810, and 811 of the Inheritance and Estate Tax Act of 1961, Act of June 15, 1961, (P.L. 373, No. 207) (72 P.S. fi2485-809-811); the Act of December 13, 1992 (P.L. 1086, No. 255) (72 Pa.C.S. 51775); the Act of December 13, 1982 (P.L. 1086, No. 255) (72 Pa.C.S. fi1775) ; -3- '- -' IJFI'AIllMEN10I 1111, 1111 ASIIIIY INIIIINAI 11IVU'JlII SIIIVICE rOIlM 669-8 (Ilev, 01,20001 Cerllflcate of Discharge 01 Property frolll Federal Tax Lien ISec"on li:l?!l(Il1121(A) olIlH' In"'fIl;llllevolHw Code) WHEREAS. 1l;,lph C 0110 Est;,le Ol1lil9 !loClolHa. City 01 C;"'llil!, County 01 Cumllerl;lIll!. Slale oll'ennr,vlvalHa.ls II1debted to the United Slales lor unpaid Internal revenue lax "' Ihe sum 01 One r11l1l10n Iwo hundred ,,!tv seven thousand illld II!tv lour dollars amI lorlv live cents Dollars ($1.257.05.'015) as eVidenced by: NOTICE OF FEnEllAL TAX LIEN SEIlIAI. NUMIlUl lal 106750803 181,32,3232 AMOUNT SHOWN ON LIEN Ie) $1.517,33093 03,2260,FTL DATE IlECOflDED lei 05/12/2003 T AXPAYEI1IDENlIFICA liON NUMIlEll 1<11 I1ECOIlDlNG INFOflMATION Ill) Whereas, to secuw Ihe collec"on 01 said Idx, nollCU ullhe lien 01 the United Sidles, all<lchlny tu all the prupClty and rights 10 properly ot 1I1e said Ii1xpayer on account 01 sard lax Indebledness. was "led With the Prothonotnrv, for the Cumberland Countv, In accordance With the app!rcable proVISions of law, Whereas. Ihe !ren 01 the Unlled States, !rsled above, for said tax has allached to certall1 property descrrbed as: ALL THAT CERTAIN tract 01 land. logether wllh the Improvemenls erecled Ihereon, situate in Soulh Middleton Township. Cumberland County. Pennsylvallla. bounded and descrrbed 111 accordance wllh a certarn Boundary Survey Plan, prepared by Grove ASSOCiates, dated February 19, 2004, a reduced copy of which IS allached hereto as Exhibit "A:' and more parlicularly bounded and descrrbed as lollows: BEGINNING al a p,k, nail set In Township Road T,516 known as Soulh Spring Garden Street al a corner common 10 Ihe wlthlll descrrbed propClty. land now or formerly of Ihe Cumberland Valley Chapler 01 Troul Unlimlled, land now or formerly of George H, Hagan, el ux.. and land now or lormerly of Mark E. Howell: Thence along !rne of land now or formerly 01 Mark E, Howe\1, North 86 degrees 23 minutes 11 seconds Easl 28.46 feel to a pOint on Ihe easlern rrghl,of,way !rne 01 said Township Road T-516: Thence continuing along parcels of land now or formerly 01 Mark E, Howell. North 82 degrees 40 mlnules 28 seconds East 550,94 leel to a rebar: Thence along land now or formerly of Sekhar Clmdaga. P,C, and land now or lormerly 01 Owen E, Meals. North 83 degrees 22 I11lnutes 27 seconds Easl 2,383,83 feet to a rebar at !rne 01 land now or lormerly 01 Diehl BUilders: Thence along !rne of land now or lorrnerly 01 Diehl BUilders, Soulh 17 degrees 14 mll1ules 36 seconds Easl 720.44 leet 10 a rebar al!rne 01 land now or lorrnerly of Union Ouarrres, Inc,: Thence along !rne 01 land now or formerly 01 Union Ouarrres, Inc.. Il1e 101l0wll1g SIX (6) courses and d,slances: (1) Soulh 78 degrees 37 I11l11utes 36 seconds West 1,031,11 leet to a rebar: (2) Soulh 26 degrees 06 mlnules 08 seconds Easl 209,87 leet to a rebar: (3) Soutl1 6'1 deqrees 00 mlnules 12 seconds West 2,389.,18 leello a rebm al the easlern flghl.ol.way line 01 sard Township Road T,516: (.1) Alonq the eastern flql1t,of.way llI1e ollhe said Townshrp Road T'516 Soulh 28 degrees 50 mlnules 37 seconds Easl 44,23 leel to a railroad spike: (5) Crossll'g said Township Road T'516 and contll1ulng beyond fhe weslern flghl,ol,way line 01 sllld lOad, South 38 degrees 39 mlnules 03 seconds Wesl 21.1.06 leet to a rebar: (6) North 51 degrees 19 minutes 54 seconds West 29726 leello it pOlnl IIllhe telort Sprrng Run ilt line 01 land now or lormerly of Helen Stevens Communlly Heallh Cenler; Calalog No, 16752N Form 669-8 (01,2000) Thencc ;nlhc I.uloll Splln'l fllln .lllln'l 11111' 1I11.1I1<lnow or 101llwrly 01 'Ielen Sl"ven~, COlllllllllllly II"oIllh C"nl'" Ill!) lollowln'l lIllt~e (~ll COUlse~; illHJ lk,liIl1Ce~; (1) NOIlh .1!) dcqrec~. 0.1 1ll1l1ule!; 00 secomJ~; Elt:.;1 ~~3 Gl led 10 iI pOlll!. (;') North 2:\ dl~qfee~ :1.1 fnll\utC:; 00 :;f'COIHJ~ Fast l;~;!:m 1t~1!llo;a pOint. (3) NOIth 15 (h!qrCf)~~.1O fIllnutes r,G ~;(?col)(I:; We:;l 17:1 BO leet 10 il pOllll illluw ollclll(J now 01 fOJI1l(~rlv 01 'elOlt HpCjlolloll Aulhoflty. ThenClJ conllllulIlg III ~,lld Lelorl Sprll1<lflun .110nCj .IIIIW oll.lIleJ 1I0W or 101lnerly 01 Lelorllle'l'ollal AlIlhollly Ihe 10110WII1Cj 12 coul~e~ and d,slance: (1) Nort" 13 deqlee~ 3;! 1Il111111e5 Oil ~econds We~1 5326 leello a p01l11: (2) NOIth 37 deqree~ 33 IlIlnllle~ 511 ~econds We~1 9.1291eel to a pOllll: (3) Norll, 00 de'l1lJe5 53 mlllUle5 06 ~econd~ Ea~1 89,70 feel 10 a POIl\1: (4) NOlI" 21 rJeqrue~ 0.\ mlllule~ ,12 ~econd~ We~t 194,llllleel to a pOllll: (5)NorIl1 .10 deqree~ 29 nllnule~ 07 ~econd~ Wesl 121,54 leel to a pOIOI: (6) NOIth 1.1 deqrees 32 mlnute~ 29 seconds Wesl .1335 leello a pOllll: (7) NOIlh 24 degrees 27 rlllnule~ .13 second~ East "16,66 Ice I 10 a p01l1l: (ll) NOIth 113 degreer. 00 mll-.ule~ 05 ~econds Ea~t 1611,10 feel 10 a pOIlII: (9) NOIlh 24 degrees 30 rnlllule~ 311 ~econrJs Ea~1 20201 leello a p01l11: (101 Norl" 20 deqree5 101 rnlnule~ 43 ~econds We~1 162,13 leet to a pOlnl: (111 NOIlh.1ll deglee~ 56 mlnules 57 second~ We~1 100,11 leet 10 a pOlnl: (12) NOli" III degree~ 4,1 mlllUles Oil seconds Wesl191,77leello a pOint al 01 near Ihe we~lern hank ollhe ~illd telOlI Splln~l J~un allllle 01 land now OIlollnerlyof Ihe Cumberland Valley Chapler 01 Trout Unllollled: Thence along line 01 land now or 10llnerly 01 The Cumberland V,llIey Chapler of TlOul Unhmlled and crO~~lng Ihe said tetort Spllng Run, North 02 degrees 51 mmule~ 39 ~econd~ Easl (conllnUlng IhlOugh a rebar al a dl~lance of 145,72 feel) alolal dl~lance 01 4051eet 10 a p01l11 al or near Ihe cenler hne 01 ~,lId Township Road T ,516: Thence conllllulng along IIle sarne. ilnd conllnulng In Township ROild T'516, Norlh 0.1 degrees 17 minutes 09 second~ Ea~t 100 leet 10 a p,k, nail allhe POInl and Place 01 BEGINNING, BEING tile remall1lng portion ollhe prerl1lses one' hall of which was aWi\lded 10 Ralph C. 0110 In tile Eslale of lvo V, 0110 by decree awarding Real Eslale dilled Februi\lY 19. 1973 and recorded July 23, 19731n Ihe 011 Ice ollhe Recorder of Deeds for Cumberland County, Pennsylvania, In Deed Book 'H", Volume 25, Page 0\5. being Tracl No, 1 thereol; and Ihe olher one.hall of which WilS awarded to Ralph C, 01101111110 Eslilte of Clam T, 0110 by decree Awarding Real Estale dated February 19. 1973 and recorded July 23. 1973 in Ihe aforemenlioned Recorder'~ Olflce In Deed Book "H". Volume 25. Page 50, being Tracl No, 1 thereIn: less 19,4 1 acres conveyed 10 Union Ouames, Inc, by Ihe Eslille 01 Rillph C, 0110 by deed dated March 30, 1999 and recorded March 31, 1999 In the aloremenlloned Recorder's Office In Deed Book 196. Page 767, CaNT AINING 103A7 acres. mOle or les~, Whereas, Ihe Area Dlreclor 01 Internal Revenue has delermlned Ihat the villue of the Inlerest 01 the Un lied Slales rn the previously menlioned property. under and by reason 01 Ihe tax hen, amounls to the surn of Five hundled lorlv nine thousand elohl hundred lortv two dollars ilnd slxlv two cenls dollars (5549,842,62), In addition. under Ihe provisions 01 section 6325(d)(2) 01 the Internal Revenue Code. Ihe Unlled Slilles subordllliltes ils lax flenlo all reasonable and nece~sary expenses Incurred III connecllon wltlllhe sille of properly or admll1lslratlon 01 the sale proceeds, I have delermlned that the subordInation of any Inlerest will Increase Ihe amount collected and enhance collection of Ihe lax liabllllY, Therefore, I have aulhoflzed the Is~uance under Ihe provIsions 01 section 6325(b)(2)(A) of tile Inlernal Revenue Code, 01 a certlflcale dlsclmrglng the above,descllbed properly horn Ihe tax flen ollhe Un lied Slales upon tile paymenl 01 tile surn Five hundred lortv nine tllousand eloht hundred fortv Iwo dollars and ~Ixlv two cerlls dollars (5549,842,62), The pilymenl Will be applied In part salistacllon ollhe Iiabllily as staled and whIch sum ha~ been paId Will be ilpplled <HId 1I1e recelpl 01 which sum by me IS hereby acknowledged: Jellrev J Basallil, Calillog No, 16752N Form 669-8 (01,2000) . Now. therefore, this Instrument witnesseth. that I, Jellrev J, Basallil. Area Olleclor ollnlernal Revenue al QQ!!.Q!l. MI 48226. am charged by law wllh Ihe duty 01 collecling and enlorclllg Ihe collecllon 01 IIllernal revenue taxe:; due Ihe Uniled Slates, I'm also charged with Ihe assessment as staled. and do, III accordance with Ihe provIsions 01 :;ectlon 6325(b)(2)(A) ollhe Inlernal Revenue Code, discharge the property prcviou:;ly described Irom the tax hen, I save and reserve. however. Ihe lorce and ellecl ollhe tax hen againsl and upon all olher properly or rights Ie property \0 which Ihe hen is attached. wheresoever sltualed, Witness my hand al 477 MlchlQan Ave.. , Oelrolt. MI 48226. on Ihis. the 2nd day el Nevember. 2004, "tilL - / ' " r ' y; (- J.1_...e./t.-fJ '::-~ // v' , 04~ J Tille '/Jl(rr-tJ. " ?-rt'~,.. . /' Calalog No, 16752N Form 669-8 (01.2000). minutes 57 seconds Eant 301.7') l.",'L Lo ,\ point, the. l'Llc(! of BEGINNING. BEING Lot No. IB on the Findl Minor subdivision plan for point field and containing 5.0552 acres. TRACT NO.2: BEGINNING at a point at the corner of Lot no. IB as recorded in Plan Book 52, Page 19; thence along said Lot no. IB, South 60 degrees 40 minutes 27 seconds West 613.97 feet to a point in Forge Road, L.R. 21008; thence along said Forge Road, North 31 degrees 22 minutes 18 seconds West 36.84 feet to a point; thence along same, North 30 degrees 39 minutes 51 seconds West 460.30 feet to a point, thence along same on a curve to the to the right having a radius of 287.94 feet and an arc distance of 300.36 feet to a point; thence along same, North 29 degrees 06 minutes 09 seconds East 44.13 feet to a point in York Road, PA 74, L.R. 125; thence along said York Road on a curve to the left having a radius of 5729.85 feet and an arc distance of 80.17 feet to a point, thence along the centerline of said York Road, South 61 degrees 41 minutes 57 seconds East 358.43 feet to a point; thence along same on a curve to the right having a radius of 2864.93 feet and an arc distance of 293.35 feet to a point, thence along same, South 55 degrees 29 minutes 57 seconds East 163.22 feet to a point, the Place of BEGINNING. BEING Lot No. lA on the Final Minor subdivision plan for point field and containing 6.9207 acres. BEING the Tract no. 8 on that certain Order of Court dated April 3, 1978 and recorded in the office of the Recorder of Deed in and for Cumberland County in Deed Book "S", Volume 27, Page 492. UNDER AND SUBJECT to a water line easement, rights-of-way, set- backs and restrictions of record. This release of lien is given pursuant to the authority vested in the Secretary for Revenue by the Act of August 4, 1991 (P.L. 97, No. 22) (72 P.S. !i9175). -2 - Office of Chief Counsel Cept. 281061 Harrisburg, PA 17128.1061 .. GOVERNOR'S OFFICE OF GENERAL COUNSEL NICHOLAS J, LAMOERTI DIRECT DIAL: (717) 346,4645 nlamborti@stalo.pa,us DATE: July 22, 2005 FROM: John C. Murphy Chief, Inheritance Tax Unit Bureau of Individual Taxes ~;~~~~:~t J co~~:~~rtiJ1L'/lf,t~, J~ j;~t' -L Office of Chief Counsel J' - (/, h Application of Inheritance Tax Lien Release Payment Estate of Ralph Otto File No. 21-96-0245 TO: RE: Please process and apply this $4,000 lien release check to this Estate's remaining interest, only $41,000, or so, remaining liability. The attorney for this over 9 year decedent's estate has advised me that the remaining $36,000, or so, interest liability should be paid off from the net sales proceeds from a Cumberland County, Pennsylvania, real estate parcel scheduled for closing late this fall. NJL: seh , ~~ , . " ," #1097 . , -- ., ,', , ., r ,) : ., ., " c~ ) ,.... , , ."- j .. , '" U1 -, ..:.;.- . .................... .111\,/'- t C \~'II(' I ., J zr!~i , ~'lll~ Sit (. " rr-r' . C. III ..... . C ..... 0' III '" l/l > 0 - [il .... .... ..... CD >. III I CD . l/l l/l <0 ... ..... C C N -t'l +J C ::I ..... lIlo I-< III 0 r- OC"" Ill.... p,. 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IJ- J31HIJlY, ~.!llJ!~ 1:-1 RE: RALI'II C ano IN TilE COURT OF COMMON PLE,\S OJU'IIANS' COURT DIVISION CU;\IIlEltLAND COUNTY, PENNSYLVANIA NO. 21.1)(,.2-15 CITATION WE COMMAND, you that laying aside all business and excuses whatsuever, you be and appear in your proper person before the Honorable Judges oflhe Court of Common Pleas, Orphans' Court Division at a session of the said Court Ihere 10 be held. for the Counly of Cumberland to show cause why . ifanv Ihere be. why the Inheritance Tax in said estale should n,ll be paid: and 10 further direct that the cosl oflhis action hc borne bv the said Executor: said citation remmable at 1:30 1';\1.. on Ihe 21" day of October 2002. Witness my hand an official seal of office at Carlisle, Pcnnsylvania, Ihis 3rd day ofScnlember. 2002. . JJ,..,,~,/l.);; /L I~.. (" ,J.I-; dr/t,,,, /'([ . .(~za ". oJ ~tU Clerk, Orphans' Court Division . 0 Cumberland County, Carlisle, I' A My Commission Expires on the 1" Monday January, 2006 3. Tlmtthc Pcnnsylvania Dcpartmcnt of Rcvcnuc did cause to havc cntercd an appraiscmcnt and a "Noticc of Inhcritancc Tax Appraisemcnt, Allowance or Disallowance of Dcduetions, and Asscssmcnt of Tax," was mailcd to thc Estate's Rcprescntativc on September 29, 1997. Att.lchcd hcreto and madc a part hcrcof is a copy of said Notice of Appraisemcnt and Asscssmcntmarkcd Exhibit "8," 4. That on March 31, 1999, Executor made a payment on account of Inhcritance Tax due in thc Deccdcnt's cstatc, in the amount of5200,OOO.OO. An official Tax Reccipt was issucd to the Executor by the Registcr of Wills. 5. That as of the dalc of this Pctition, the balance of Pennsylvania Inheritance Tax remaining due and unpaid is 5402,630.35, plus intcrcst at the applicable statutory ratcs from April I, 1999 untilthc datc of payment. 6. That on Junc 20, 2002, a certificd dcmand lettcr was mailcd to thc Exccutor outlining thc nature and amount of tax due and thc conscqucnccs ifnot paid. A rcccipt was signcd and rcturncd to thc Dcpartment of Rcvcnuc. Attachcd hcrcto and madc a part hcrcof is a copy of said Ictter and rccciptmarkcd Exhibit "C." 7. That under Scction 2176 ofthc Act of August 4, 1991, P.L. 97, No. 22, (72 P.S. ~ 9176), the Sccrctary of Rcvcnuc is authorizcd to rcqucstthc Court to issuc a Citation directcd to those subjcetto any duty imposcd by thc aforcsaid ACI, commanding such pcrsons to appcar and show causc why thc rcquircmcnts of this Act should not bc mct. ,- PETITION FOR PRODA TE and GRANT OF LETTERS 21.-%- ~6- Esrar~ 01 R;llph C. Otto also known as No. To: Re&L~ter of Wills for lhe Deceased. County of ('l1mb",,.-] a;-:r1 in the Social Securiry No. ......!Z.L - :3 'J - ..., -; ~ :'_ Commonwealth of Pennsylv31ua 'The petilio~of thc undersigned respectfully represents thm: Your petitioner(s), who is/arc 18 years of age or older M the execur or In lhe last wiu of the above decedent, daled rv~ 11 '-/ 1.6 and alt!ieil(i)--dale<t named . 19~ (s.tiUC rcJev,ant c:irtllmJtanC~1 t.t. renunciation, death of c.lcc:utor, etc.) I?ecendent was domiciled at dcath in Cumberland ,County, Pennsylvania, I'ith b 1S last family or principal residence at 970 South Sonna Garden Street , r..'i~'A. PA 17013 (South Middleton Townshinl (liS! 'UUt. numbo, lllld mUllcip:lliIY) Decendent.then 7S years otage. died !.,,,,.,..h 7. . 19Q" ot ,..~~,.;...'? J.l'n~r'it-ql. r~,...l~~l,::l. t:lpn!1~:ptl'..=t,.,;,., . 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 pro bale; was not the victim of a killing and was never adjudicated incompetent: NONE Decendent :It death owned property "ith estimated values as follows: (If domiciled in Pa.) All personal propeny (If not domiciled in Po..) Personal property in Pennsylvania (If not domiciled in Pa.) Personal propcrry in Counry Value of real estate in Penmylvania situated as follows: S Undetermined S S S nnr=lpr~'r""'; T1P"; Q70 ~n1'rh ~Dr{nn ~~rrl~n ~~r~ot. r~~li~lp. ';:lpnn~~""':::;l'1i = ~",., ,...,;-~~,... t"'"::l~+-~ ,~ ;:lrp.J'!I WHEREFORE, petitioner(s) respectfully request(s) the probate of the last lIill and codici1(s) presented herewilh Md the grMI of letter< "''''<;1- ~,"Q"t-" r:' theron. (1ntamcm;uy; ~inbtrulion c.r.a..: administr.uion d.b.R.c.l.a.) i ...~ - . U'1: "'~ "a.g ~.= 'W'~ lf~ ;Q ~ ... Iii '~~ 'h~" ',....-- /r..:t..-.,/...t'- .- "i<l~;' " . 1.::_.. .. 1~1) :..u.......:.- ~~~~CLt ,;~ ~:~OL OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA } ss COUNTY OF rll"'''\FPLi'',~!) ""'HlO\\ f... ;:." The petitioner(s) above. named swear(s) or affirm(s) Ihat the statements in the foregoing petition :ue true and correct to the best of the knowledge and betief of petitioner(s) Md that 3.~ personal represen- tative(s) of the above deceden! petitioner(s) will well 3lld truly administer [!Ie estate according to law. " ' /' ~' /i Sworn to or affirmed and subscribed J11.~v'c"..--I ,/ d---t / '" before me this 19TH day of :1:_:...0: ::.)/ ~. .!\o/.:H' (, 1 ,19::,95. ""-'0/ ~ , 11fn .. 71/( 1 ,) ~ ,Ci_.., _fl~lAgy C. LEWIS ReFisrc * COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU Of INDIVIDUAL TAXE5 llolll[lUUhC( TAlI DI'J1SI0N D[Pf. :aobOl HARRlSBURC, PA 111~B'O~Ol NOTICE Of INHERITANCE TAX APPRAISEMENT. ALLOWANCE OR DISALLOWANCE Of DEDUCTIONS AND ASSES5MENT Of TAX ROGER M MORGENTHAL Esa 11 E HIGH ST CARLISLE PA 17013 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 09-29-97 OTTO 03-07-96 21 96-0245 CUMBERLAtlD 101 AMount Rani Had ~. ~ ';'f>..'l\ . lIII.. :"i';~~'f'" '''fi:' .'''[!;'''p.:t:f,~ ,~ 1..;s.!>1""t.;, r.~~' t\ t"T}~~5:.t..:~" '".lh' III" IH.1I1 RALPH C ---j MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERtAND CO COURT HOUSE CARtIStE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS .. iiiV': i!;"i.TEx--AFP--fo;f:ii:n--NoT i CEnci,,- i-NHEiiii'ANC E- TAX. A.p- PRAY SEilENT ~--Ai. rciwAN-cE - OR - - - --- - - - n - - - - -- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF OTTO RALPH C FILE NO. 21 96-0245 ACN 101 DATE 09-29-97 If an assessment was issued previously, lines 14, 15 and/or 16, 17 and 18 will reflect figures that include the total of abh returns assessed to date. ASSESSMENT OF TAX: 15. Anount of line 14 16. Anount of line 14 17. Amount of Line 14 18. Principal Tax Due TAX RETURN WAS: I X I ACCEPTED AS FILED RESERVATION CONCERNING FUTURE INTEREST . SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estata (Schedulo A) 11) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Hold stock/Partnership Interest ISchodule C) (3) 4. Hortgages/Notes Roc.ivable ISchedule OJ (4) 5. Cash/Bank Deposits/Misc. Porsonal Property (Schedule El CS) 6. Jointly Owned Property (Schodule F) (6) 7. Transfors (Schedule C) (7) 8. Total Assets CHANGED 3.600.000.00 4.010.00 ,00 ,00 48.488,00 .00 .00 (8) APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Casts/Misc. Expenses (Schedule H) (9) la. Debts/Mortgage liabilities/Liens (Schedule I) (10) 11. Total Deductions 12. Net V.lue of Tax Return 13. Charitabl./Covern~ental Bequests CSchedule J) 14. Net Value of Estate Subject to Tax 295,527.00 18.811.00 Ill) 112) 1131 114) NOTE: at Spousal rate taxable at Lineal/Class A rate taxable at Collatoral/Class B rato .00 X .00, .00 X .06, 3,338,160.00 x.15, 1I8! 115) 116) 1171 TAX CREDITS: PAYMENT DATE RECEIPT NUMBER DISCOUNT 1'1 INTEREST/PEN PAID I-I AMOUNT PAID INTEREST IS CHARGED THROUGH 10-14-97 AT THE RATES APPLICABLE AS OUTLINED ON THE REVERSE SIDE OF THIS FORM TOTAL TAX CREDIT I IBALANCE OF TAX DUE! i INTEREST AND PEN. I TOTAL DUE I . IF PAID AFTER DATE INDICATED. SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax paynent. 3,652.498.00 314.33R nn 3,338,160.00 .00 3.338.160.00 .00 .00 500,724.00 500,724.00 rj{~ e;.Ji..f3 .00 500,724.00 38,464.12 539,188.12 I IF TOTAL DUE IS LESS TItAN $I. NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICRI, YOU MAY BE DUE A REfUND. SEe REVERSE SIDE OF THIS FORM fOR INSTRUCTIONS. I . . UUREAU OF INDIVIDUAL TAXES DEI' r ~8000 I I!AllRISIIURG.I',\ I 71~8.0lo{)l CO:lJ.\I0i'l\\'EAI.TII OF I'Ei'li'lS\'I.I',\i'lIA IlEI';\(n:lIEi'lT OF !lEI'Ei'lI)E ...,.,~ ' .. , , n,,,\ ~ ~ .,~ Jun.'! 0' ~ '.J, 20'j2 Michael W. Guy 1619 Begonia Casper, Wy. 82604 Dear Mr. Guy: Re: Estate of Ralph C. Otto file Number:2l96-0245 This is to advise you that the above estate is in a delinquent status. The Inheritance and Estate Tax Act mandates the filing of a tax return and payment of all outstanding liabilities by a personal representative of the estate or a transferee within nine (9) months of the decedent's death. The Department's records show that this estate remains open because there is a current tax liability of $402,630.35 plus interest of $75,527.79 as of June 20, 2002. Additional interest will continue to accrue daily until tax is paid. Accordingly, you are directed to file a return and pay all tax due, including interest, within thirty (30) days from the date of this letter. Failura to comply with this diractive will result in a citation filad by this Department with the Orphans' Court Division of tha Court of Common Pleas to show causa for your failure to comply with the law. The law provides that any person who Willfully fails to file a return required under the provisions of this Act shall be personally liable for a penalty of 25 percent of the tax determined to be due, or $1,000, whichever is less. This penalty is in addition to any other liabilities imposed by this Act. Please direct all replies to the address indicated above. J,' ('I ::i'lncerely, ! /' ,'" ",,~ /: ': II' // I ~., tz l' 10 ~"",,-.I' ,I ,',' ; U--tLv_ 'il ,C.---(/v,Cv( La reI G. Fulmer, Supervisor ?ost Assess~ent Review Unit Inheritance Tax Division Telephone (717) 783-6893 S-IT: INH98 ~~~ '. 3aegister of Wills nnb <!tIed, of tbe (!E)rpbnns' <!tourt (ountp 01 ~umbrrL'nb COURTIIOUSE. C^RLISI,E.I'^ 1701 J M^RY C.I.F.WIS Regilol('r uf Wills &. Clerk uf lhe OrpJ~n" Cwo JERRY It. DUnn:, t:SQ. SoliCllor TO: Nicholas J Lamhcrti Estate of: Ralnh C alto Commonwcalth ofPennsvl\'ania Omee of Chief Counsel Dent 2810(, 1 Harrishurl! I' A 17128-10(, 1 Dale: Fchruarv 14.2003 - Filing fccs for a Pctition Citation and Certified copy_______mm___m__S36.OO. Also cncloscd pi case find thc copy ofthc Citation Control Vouchcr for thc filing fecs gencratcd in thc month of August 2002. Plcasc rcmitto thc allcntion of Donna. Thanks Cumberland County - Register Of Wills (Jne ('Ol.ll-t J1()I.lS~ SqlJ3Te Carllsi"" ..1\ 17013 Pholle: (717) 2.10 - 6 3 ,15 Date: 2/02/2006 MORGENTHAL ROGER M 2450 EAST BAYBERRY DRIVE HARRISBURG, PA 17112-6015 RE: Estate of OTTO RALPH C File Number: 1996-00245 Dear Sir/Madam: It has come to my attention that you have not filed the Status Report by Personal Representative (Rule 6.12) in the above captioned estate. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO.1, for decedents dying on or after July 1, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of Wills a Status Report of completed or uncompleted administration. This filing is due by: 3/07/2006 Your prompt attention to this matter will be appreciated. Thank You. Sincerely, /1.. V . L:- f /J d4:,-k__ !Jf2I,'lwJf-U/~ . ..-1 , I GLENDA FARNER STRASBAUGH REGISTER OF WILLS cc: File Pe~sonal Recrese~tativ~:~) Judge ~ _...._-:~ _,f. ~.. , . 1.{1 co~ "1 ;..... ;.'. t.'") " \,' ....' ;' ~'. /,..---., ././-. )". 1 J ,.. ! . " \', ,,-, \~',: .~ ~ F '-,-,- "- Vl ::l I-< :l: t... o t>J Vl '" ::> t>JE-<0 E-<"';: Vl::>E-<Z 1-<0"'0 ~U::>I-<t>J '" 000'" "'.UI-<<<"l Vl >=>f""""l >OZ~I-<O'O E-<< c:>oo.... Z;I: .... 5g;a5t;~ UOU::>::>< c:>t...c:>Sgp.. ZOZ f-I" < <. "'l>l .-1"'.-100::>.-1 glffiglZOVl E9.-1",;lU::1 ...U;e:p..l>l'" ;:J ;:J"'Z< U uoou ~i;J ~rn ~8 I1<U 011< III ~ E-<H p.. Z:x:.... [:l U '" . E=:11<0l!J P:OCX:!5 o<l; Nlll llilll rn tsJU IH OHE-<P: ~t:eJ~ p..OO@ .... '" o .... I (Xl N .... r- .... INHERITANCE TAX RETURN ~~~~tt~~~~~FDft~MmR 12131191 RESIDENT DECEDENT POVERTY CREDIT IS CLAIMED CO......O'WE.LTHO' ",""""VA"" (TO BE FILED IN DUPLICATE FILE NUMBER O[PARTM[NT or H[V[Nu[ 21 1996 '''AR'5~~~~':~':~:'''06", WITH REGISTER OF WILLS) COUNTY CODE YEAR DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL) DEl,(EDENT(i COMPLETE I\DDRESS ,\ Otto, Ral he. c!'l1) '~l'I\H"J:::-'!)'U",t(1 ,.(l_'~:'/o'" '.,1 ( " I 'I' I" . SOCIAL SECURITY NUMBER DATE OF DEATH DATE OF BIRTH _ ,(\" " I .. I " 1 ( \ -, DECEDENT . 181-32-3232 03/07/96 04/21/1920 Coun CUmberland (:,,.,\11-- 'II ..,:\ In,l) (If. APPLICABL[I ~UIWIVING st'ousl'5 NAMl (LA5T, SOCIAL SECURITY NUMBER AMOUNT RECEIVED (SEE INSTRUCTIONS) tfR5T AND MIDDLE INITIAL) 14, Nol Valuo Sub oct 10 Till< (Uno 12 minus Uno 13) 15, 5pouul Transfers (to' dAtes of death alter 6-30-94). See Instruchons for Applicable Percenl"ge on Page 2. (Include VAlues from Schedule K or Schedule M.l 16. Amount 01 Uno 14 taxablo at 6% rato (Includo valuos from Schodulo K or Schodulo M,) 17. Amount of Uno 14 taxablo at 15% rale (Include values from Schedule K or Schedule M.) 18, Prlncipalllll< duo (Add lax horn Unos 15, 16 and 17,) 19. CredIts Spo...,,1 Poverly CredIt Prior Payments Discount Intorest . 0.00. 0.00 - 0.00 20, 11 Uno 191s grealor Ihan Uno 18, onlor Iho dlllolonco on Uno 20, This is Iho OVERPAYMENT, ~l Check here " you are requea1lng a rotund 01 your overpayment. I 21. II Uno 18 is groater than Une 19, entor the dllforonco on Lino 21. This is 1110 TAX DUE. A. Enler tho Interest on tho balance due on Uno 21A. B, Enlollho lolal 01 Uno 21 and 21A on Uno 21 B, This is Iho BALANCE DUE. Make Check pa able to: Register 01 Wills, Agent .. .. BE SURE TO ANSWER ALL QUESTIONS ON PAGE 2 AND TO RECHECK MAlli" .. Under ponaltlos 01 perJury. I declaro thai I have examined till!; rohlf/l, inCludIng accompanYing schedules and statements. and to tho bosl 01 ~ knowledgo and boliel, It is true. corroct and complole. I declare tl1[1t all real ostate has boon roported 01 Uue markot valUD. DcclarallOn 01 prcparor othor than tho personal ropresentative is based on alllnlormalion of whlchyrq;l;l:nl has any knowlodqo. SIG' TU~E PER" FOR FlLt~G 4f ','ill. AralllESS ,,'tV-'!JOIlU..I'-94) CHECK APPRO- PRIATE BLOCKS CORRES- PONDENT RECAPIT- ULATION TAX COMPUTA- TION ~ I ' i.'-- I .~\ - I (1- -, ~ . 00245 NUMBER 7', 1. Original Retufll Supplomontal Rehlfn 3. Remalndor Return (lor dlluol duttlprtOlto 12~1J-1I21 :€I: 5, Fodoral Eslalo Till< Rolurn Roqulred o 4, Umllod Eslalo o 4a. Futuro Inlolost Compromise (for datos 01 death allor 12-12-02) (B 6. Decodent Died Testale 0 7. Dccedent Maintainod a Uving Trus1 0 B. Total Numbor of Solo Deposit Boxes (Anach copy 01 WIiI) (Anach copy 01 Tlusl) ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOllLD BE DIRECTED TO: NAME er M. Me enthal, Es re TELEPHONE NUMBER 717-243-5513 1. Roal Eslalo (SChodulo A) ( 1 ) 2, Stocks and Bonds (Schodulo B) ( 2 ) 3. Closoly Hold Stock/Partnorship Inlorosl (Sch, C) ( 3 ) 4, Mortgagos and Nolos RocOlvablo (Schodulo D) ( 4 ) 5, Cash. Bank Doposlls & M,scollanoous Porsonal ( 5 ) Proporty (SchOdulo E) 6, Joinlly Ownod Proporty (Schodulo F) ( 6 ) 7. Tlanslors (Schodulo G) (Schodulo L) ( 7) 0, Tolal Gross Assols (IOlal Unos 1-7) 9. Funoral Expenses, Administrative Costs, ( 9 ) Miscellaneous Expenses (Schedulo H) 10, DobIS, Mortgago Uabilllios, Uons (Schodulo I) (10) 11, Total Doductions (IOlal Unos 9 & 10) 12. Net Value 01 Eslale (Uno 6 minus Uno 11) 13. Charitable and Governmenlal Boquests (Schedule J) COMPLETE MAILING ADDRESS 11 East High Street Carlisle, PA 17013-3016 3,600,000.00 4,010.00 None None 48,488.00 0.00 0.00 (0 ) 3,652,498.00 295,527.00 18,811. 00 314,338.00 3,338,160.00 None (It) (12) (13) (14) 3,338,160.00 (15) x , , (16) 0.00 x ,06 0.00 , (17) 3,337,180.00x ,15 500,577.00 , (18) 500,577.00 (19) (20) 0.00 (21) (21A) (21BI 500,577.00 0.00 500,577.00 See schedule attached DAT( I b 1/97 . DAf[ I J, J..... ._, ~ ADDRESS 11 East Hi h Street Carlisle, PA 17013-3016 Copy"ght Forms SoltwareOn'y. 1994 Nelco, Inc. N94PAOO' any time or times to sell, at private or public sale, mortgage, lease, pledge, exchange or otherwise deal with or dispose of the property comprising my estate as deemed best, to settle and compound any and all claims in favor of or against my estate as deemed best and, for any of the foregoing purposes, to make, execute and deliver any and all deeds, mortgages, contracts, leases, bills of sale or other instruments necessary or desirable therefor. FOURTH: In the event my said nephew, Michael Guy fails or refuses for any reason to serve as executrix of this my Last Will and Testament, then in that event I appoint my nephew, Steven Guy as executor of this my Last will and Testament. LASTLY: I direct that no fiduciary appointed by this, my Last Will and Testament, shall be required to give Bond and that if, notwithstanding this direction, any Bond is required by any law, statute or rule of court, no Surety shall be required thereon. IN WITNESS WHEREOF, I have set my hand and seal to this, my Last Will and Testament, consisting of three (3) typewritten pages on the margin of which (except this page) I have affixed my initials this :.? ,ij'day of 'n1ALy , A.D. 1989. ..; " -~fr-!JiVr,,;,U~t ~ .. .' -'J, 'o\l ~~ "'~~ " ~.: l,' l )0:"'." . :..tl, h"i,-...,,~l. ..V*t . ~. ~:4.;!.l'; , ~\;i' '~'{ .. "...... . ,.ie. ,''''..1. ..... t ~..1 ..:...:r,;.'.i .l;.',.';-.\.I:\i:C1 "1 ","'.."!; ,:-.u;'.U:.~e .J.., ~.! ....l:;JfG1 ~.... I" 1...4,.Jr:, " . . . II .. ~ II 'II tIJ ~ ~ I~ I .~ , . ~ III . [II . . 811:u IDENTITY & OWNERSIIII) OF TIlE ImAL I'IUWEHTY Thc rcal propcrty that is thc subjcct of this rcport is owncd by thc Eslatc of Ralph C. alto and consists of six (6) parcels of vacant land locatcd in South Middlcton Township, Cumbcrland County. Pcnnsylvania, Thc parcels arc idcntificd as follows: \, lux Parcd No. -I(/-1I9-11533-1II/8C - Localed al the .wutheaII corner of York anti Forge Road.f. (im.fiIt.~ of tlI'O joined tracts ClJlllaining 6.91 aeres (I-A) and .~.1I6 acre.f (I-IJ) of ,'acalll land. 771e legal de.n'rlption lI'a,f recorded on June 16, 1989 at the Cumherland County Recorder of IJud.f Office in Rec(ml /look 332, Page 999. 2 Tax Parcd No. -I1I-1I9-fl533-IIN -Located ulong the lIorth .~Ide of Lishu", Road. Con.d.~t,f of ./7.6-1 acreI of ""cant land. l7/C legal de.ferlption is recorded at the Cumherlalld County Recorder of IJud,f Office ill Recurd /look 27-S, Page ./76. ), TlLt Parcd No. -I0-1I9-11533-flI6 - Located at the southea.ft corner of I.i.~hu", and Fain'lell' Roads. Con,fl,ft.f of 2.02 acre.f of ,'acallllalld. 771e legal descriptioll is recorded at the Cumherland County Recorder of IJeeds Office in Record /look 27-S. Page ./76. 4 Tax Parcd No. -10-119.11533-1117 - I.ocuted along the south alld ea.ft sidl!.f of Lishurn and Faln'iell' Road.... Con.fi.fts of 17.92 aeres of,'acant land. The legal description i.f recorded at the Cumherland County Recorder of IJeeds Office in Record /look 27-S. Page -176. 5 Tax Parcd No. -10-09-0533-018 -Located alollg the .mUlh .~ide of Li,fhu", Road. COII.fl.ft.f of 1/.138 acres of ,'acant lalld. 771e legal descriptioll i,f recorded at the Cumherlalld Coullty Recorder of IJeed.f Office ill Record Ilook 27-S. Page ./76. 6 Tax Parcd No. -I0-fJ9.(/533-019 - Located alollg the north ,fide of York Road. cast .~ide of Faln'iew Road alld the .foUlh .fide of Lishurn Road. COII.d.ft.f of /56.63 acres of ,'acant lalld. The legal descrlptloll lI'a.f recorded Oil JUlie 9. 1992 at the Cumherlalld Coullty Recorder of IJeeds Office ill Recordllook 35-S. Page 288. PURPOSE. DEFINITIONS AND FUNCTION OF THE APPRAISAL The purpose of this appraisal is to estimate the "Markc( Valltc" of the fee simple estate in the identified real property, "Markct Valltc", as uscd herein. is the present worth of the future benefits in the real estate with specified property rights of ownership. This economic concept of value is defined in the Uniform Standards of Professional Appraisal Practicc as promulgated by Vacant I.llm( - RII(nh COt/II E.'tlllc 97-6(] . . . . . . " . . . .. . . ., . . . . . Ray Protheroe May 16, 1997 Page No, 2 This is a c,/IIwMe _ .\'11/11/11(11)' tlpp-rll;,m/ RepJ!J1 which is intended to be performed without invoking the Departure Provision, and to comply with the reporting requirements set forth under Standards Rule 2-2(b) of the Uniform Standards of Professional Appraisal Practice (US PAP), We submit the allached report which conveys our methods of approach and contains data gathered in our analyses, We have personally inspected the subject property and considered all available data pertinent to the valuation of the leased fee estate in the identified real property, As a result of our findings, more fully discussed in the all ached report, it is our opinion, that the "Market Va/lie" of the fee simple estate in Tax Parcel No. 40-09-0533-008C, 11.98 acres of vacant commercial land. in accordance with the property's highest and best use, under current market conditions, and subject to all the Assumptions and Limiting Conditions cited in this report, as of March 7, 1996, the date of valuation, was: EIGHT HUNDRED FIFTY THOUSAND DOLLARS ( $850,000 ) Also as a result of our findings, more fully discussed in the all ached report, it is our opinion. that the "Market VII/lie" of the fee simple estate in Tax Parcel Nos. 40-09-0533-014. 016.017.018 & 019, 235.35 acres of vacant land, in accordance with the property's highest and best use, under current market conditions. and subject to all the Assumptions and Limiting Conditions cited in this report, as of March 7, 1996, the date of valuation, was: TWO MILLION DOLLARS ( $2,000,000 ) We have prepared our own demographic study and independently verified the data and elements on which the analyses, opinions and conclusions are based, We adhere to the highest professional standards in the conduct of our work, and base our findings and analyses upon the best information available and known to exist, and exercised our best professional judgment. We do not undertake to guarantee the results of any services rendered. nor do we undertake any responsibility for the consequences of implementation of our recommendations. and no one shall at any time make any representation to others contrary to this understanding, June 3, 1997 Roger M, Morgenthal, Esquire 11 E, High Street Carlisle, Pa 17013 RE: Appraisal Report of Ralph C. Otto Estate Dear Roger: In accordance with your request of May 28, 1997 to prepare an appraisal report, George Ebener and I inspected the real property of Ralph C. Otto, whose date of death was March 7,1996, The purpose of the appraisal is to estimate the Market Value of the described properly for Inheritance Tax purposes. Enclosed, please find the appraisal report which describes certain data gathered during the investigation of the property. The method of approach and reasoning in the various physical and economic factors of the property are contained in this report. An inspection of the property and a study of pertinent factors, including valuation trends and an analysis of neighborhood data, leads your appraiser to the conclusion that the Market Value as of March 7,1996, is best estimated to be: Parcel No. 40-09-0531-004 Zoned - Resident Moderate Density. 121 Ac, - stone dwelling and storage building. FOUR HUNDRED FIFTY THOUSAND DOLLARS $450,000.00 The estimate of value expressed in this report is contingent upon the limiting conditions attached to this report. It has been a pleasure to assist you. If we may be of further service to you in the future, please let us know. Respectfully Submitted, .~ . .. c/ '----"""~,' ~, <.' C~J . /I ' c..-:' 'i..e.e' 'iJ,../. '". t.../t:....< Georgel. Ebener 7 Senior Broker BA-001025-L tj~,tJj,~~..:i:;..~cc Charles L. Wenger, GRI Y Broker/Partner BA-001849-L , - - .:... - ~ 0 u () <:( L!- C '7 , ~ " .~ ""=: - 11' - <{ :- ,~ l..i.J' - ""'" ,,... ",n -"'" '" '... 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N > J}l]jtt]d ~lOLl Vd 31SI1~V~ H3a~v~ ~HI~dS Hlnas OL6 0110 ~ HdW~ REV.l~01U.(HUI COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE D MORTGAGES AND NOTES RECEIVABLE PIOB50 PHn1 or T 0 FILE NUMBER ESTATE OF Ral h C. Otto All r olnU -owned with the RI hI 01 Survlvorlhl mUll be dllclOled on Schedule F. ITEM DESCRIPTION NO. 21-1996-00245 VALUE AT DATE OF DEATH None TOTAL (Also onlor on lino 4, Rocopl1ulo1JOn) $ (II mora spaco Is noodod, Insort additional shoots 01 sama SilO.) 0.00 PAl5071 NTF 12t4 CopyrIght Form. Softw.', Only. 1994 Nelco,lnc:. N94PA071 ~c.i Sheets IIL/o, (,1(,,15 FINAL SETTLEMENT SELlER NAME fst.a;/x of ,(!Q..!/Jh (', Dt.to I ADDRESS ",-)0'-' f.h .:5/Jr,'nt1 SC./dl'/} SI, Cw;':'5/~ , J ///1 /70/3 , LOCATION OF SALE ell /YJ her tone./.. Co an i if AUCTIONEER J!eVI'rJ ;1? 1~j,'drJ...rd 6-;22-90 DATE OF SALE PHONE ZIP PHONE ;2'-/3- /o/? C SELlER'S EXPENSES ) ( RECEIPTS ) PROFESSIONAL FEES r~~ $:J.L/t../O.OO CASH $ L/1.g2 ,15 CLERK " olD $ CHECKS $.30.5W, SO , CASHIER $ OTHER RECEIPTS OTHER EXPENSES $ /bvprb:SJ~ $ 550,4S $ ,_llflY-,John $ 0,00 $ $ $ $ $L/t~h1t" 75 TOTAL RECEIPTS $ LESS TOTAL EXPENSES $ .? OJ!,- 'IS $ ( TOTAL EXPENSES f.. g; (J55. 1/5) NET PROCEEDS PAYABLE TO SELlER $,J~(,ZI.3D I (or we), the seller, accepllhis setllement and acknowledge receipt 01 the above specified net proceeds from the auction 01 my goods and property sold on the above dote. I accept 011 responsibility for providing merchantable title 10 011 goods, and property sold, and for delivery of tille 10 the purchaser, Auctioneer or Coshier's Signature Dote Dale { }":J - '} 6 , I Dale i.'), 2 . 'J{ lure) ".;.1 (Seller's Signature) \B. ',,, \.u\\ ~,}.J-' qi i.~/ SEllER'S COpy PUBLIC SALE Sat., June 22, 1996 Time: 8:30 a.m. LOCATED AT 970 S, SPRING GAflDEN ST,. CARLISLE. mOM THE SQUARE IN CARLISLE. TRAVEL EAST ON EAST HIGH TO SPRING GARDEN ST, AT JIFFY LUI3E TURN fliGHT AND CONTINUE TO SALE. VALUABLE ANTIQUES. COLLECTIBLES. FARM MACHINERY PRINTERS SLATE TOP TABLE. WALNUT MARBLE TOP DRESSER, WALNUT MARBLE CHEST OF DRAWERS. WASH STAND. OAK EXTENSION TABLE. CHEflRY DROP LEAF TABLE. MAHOGANY SLANT TOP DESK. OAK LIBRARY TABLE. OAK HANGING MIRROR. DOUGHTRAY. OLD CRADLE, VICTROLA. 7 SPINDLE RECLINER WITH CLAW FEET. SEVERAL OLD ROCKERS, 6 RUSH SEATED CHAIRS. PLANK BOTTOM CHAIRS. SPINDLE CHAIRS. WALNUT FOOT STOOL. WALNUT WHAT.NOT SHELF, MAHOGANY SILVER CHEST. CHINA CLOSET, BLANKET CHESTS. OLD PICTURES & FRAMES. FLAT TRUNKS, OLD BASKETS. JEWELRY BOXES. BRASS BUCKET, ADV. CANS. COCA COLA SIGN, CAST IRON TOYS. KEROSENE LIGHTS, ADV. GRAIN BAGS. COPPER KETTLE. UMBRELLA STAND. WOODEN FORKS & STIRRERS, LARGE SCHOOL BELL. LARGE BRASS BELL, 2 HOLE CORN SHELLER, BOX SHELLER, BUTTER CHURN, GLASSWARE SERVICE FOR 12 HOMER LAUGHLIN CHINA. PIECES OF FLO BLUE. LUSTERWARE. HEISEY. SPONGEWARE. IRON STONE. BENNINGTON. RED WARE. MAPLE tEAF BERRY SET & MUCH MORE GLASSWARE. MODERN CHERRY GRANDFATHER CLOCK WITH MOON DIAL. WOODEN TABLE WITH SIX CHAIRS. SOFA & 2 CHAIRS WITH CHERRY WOOD, CHEST OF DRAWERS. SINGLE BEDS. PORTABLE DISHWASHER, MICROWAVE. 2 CHEST FREEZERS, FRANKLIN MINT DOLLS, JARS, MANY CROCKS & JUGS, REG, LINE OF HOUSEWARES, ETC. MANY COLLECTIBLES TOO NUMEROUS TO MENTION, FARM MACHINERY & FARM RELATED ITEMS M.M. G.l050 DIESEL WITH 2150 HRS., INT, 4 WHEEL DR. HIGH LIFT WITH AUGER & BACKHOE ATTACHMENTS. J.D. 2010 DIESEL BACKHOE (RECENT OVERHAUL), OLIVER 70 ROW CROP. A,C. W D WITH BLADE. INT. TD 15 SKID SHOVEL DOZER (AS IS). INT. SKID LOADER (AS IS), W G ROCK PICKER WITH CYL.. 3 PT. BOOM POLE. GRAVITY WAGON WITH AUGER (WITH FERTILIZER AS IS). INT. 3 PT. FLAIL, DAVID BRADLEY RAKE, 7' ROTARY MOWER, 3 AXLE 25' IMPLEMENT TRAILER WITH RAMPS, N.r. MANURE SPREADERS. A,C, 303 BALER, BUSH HOG 12' TRANSPORT CUTTING DISC, 12' TRANSPORT SMOOTHING DISC. A.C. 600 6 ROW NO TILL CORN PLANTER (AS IS), ROTOVATOR 6' PTO TILLER. BRILLlON 6' SEEDER (V.W. VAN AS IS). CHEVY VIKING 60 TILT BED TRUCK WITH WINCH, (AS IS), DODGE FLATBED TRUCK WITH J,D. ENGINE (AS IS), 1981 CHEVY STATION WAGON DIESEL, AMERICAN SHOP NO. 4801 MILL PLANER. 8 x 8 REBAR PANELS. WOOD, COAL & JUNK PILES. FUEL TANKS, WOODEN POSTS, 25 SHEETS OF 1/4" PLYWOOD. PLUS OTHER BUILDING SUPPLIES. DEWALT flADIAL ARM SAW. CHAIN SAWS, OTHER SHOP TOOLS. WAGON LOAD OF POWER & HAND TOOLS, LARGE ANVIL & STAND, MANY, MANY UNLISTED ITEMS. NOTE: MOST FARM EQUIPMENT IS IN POOR CONDITION, Auclioneer: Kevin M, Wickard LC 2541,L Rick Foreman LC 1163.L Phone: 243.1018 The Estate of Ralph 0110 Executor: Michael Guy Clerks: Wickards TERMS: CASH OR PA CHECK, SETTLEMENT DAY OF SALE Note: Many Antiques from late 1800's . M,1c1rlnery to be sold approx. 1:00 p.m. w/2nd Auct. Announcomonls day of sale taka precadenco over printed malarial REV-I509 EX. 112-88) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF Ral h C. Otto FILE NUMBER 21-1996-00245 Jolnllonanl(o): NAME ADDRESS RELATIONSHIP TO DECEDENT JolnUy-owned properly: LETTER DATE DOLlAR VALUE OF ITEM FaA MADE DESCRIPTION OF PROPERTY TOTAL VALUE DECO'S DECEDENT'S NO. JOINT OF ASSET % INT. TENANT JOINT INTEREST 1 Nca1e 0.00 TOTAL lAlso onlo' on lino 6, Recapitutation) S 0.00 (II moro spaco is noodod, Insert addlllonal shools 01 sarno sizo,) PAI5091 NTF t2UIA CopyrIght Fo,m. 5011.,...,.0"'.,. "94 N.lco, Inc. N91oPA091 REV-1510 EX + (2-07) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATI: OF SCHEDULE G TRANSFERS PLEASE PRINT OR TYPE FILE NUMBER Ralph C. Otto 21-1996-00245 THIS SCH. MUST BE COMPlETED & FILED IF THE ANSWER TO ANY OF THE QUESTIONS ON THE REVERSE SIDE OF COVER SHEET IS YES DESCRIPTION OF PROPERTY DECO, DOLLAR VALUE ITEM Includo nama ollho 118n910100, tholr EXCLUSION TOTAL VALUE % OF DECEDENT'S NO. rolationshlp to docodont. dato 01 translor, OF ASSET INT. INTEREST 1 Gift taxes an gifts within 3 years 0.00 of death 2 Ncne 0.00 TOTAL (Also ontor on Ilno 7. Rocopitutationl S 0.00 (II moro spacols noodod.lnsort oddltional shoots 01 SIlmO S120,) PA15101 NTF 1217A Copyrlghl FDrm. Software Only, 1;94 N.lcD,lnc. Ng4PA10l FlEV.'~11 U'I,.nl SCHEDULE H FUNERAL EXPENSES, ADMINISTRATIVE COSTS AND MISCELLANEOUS EXPENSES Pi.... Print or Tvp. FILE NUMBER 21-1996-00245 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX R[TURN RESIDENT OECEDENT ESTATE OF Ral h C. Otto ITEM NO. A. Fun.ral Expan...: DESCRIPTION AMOUNT 1 Hoffnan-Roth Funeral Hare, Carlisle, PA 2 Carlisle M:nunent Service, Marker 5,754.00 237.00 B. Admlnl.traUv. Co.ts: 1, Personal Ropresontative Commissions Social Socurity Number 01 Personal Ropresentativo: Voar COnvnisslons pold 183,000.00 2. Anornoy Fees 73,000.00 3, F.mlly Exomptlon Clalm.n! 0.00 Rol.llonship Address 01 CI.lm.nl.1 docodont's do.lh Streel Address City 51.10 Zip COdo 4, Prob.lo Foes 0.00 C. Mlsc.lI.naou. Expan...: see Schedule attached Tbtal from continuation e(s) 33,536.00 295 527.00 TOTAL (Also onlor on IIno 9, Roco 'Iulollon) (II mora spac. I. n..dad. Ino.rt addlUonal .heets 01 ..m. .Iz..) $ PA1Slll N" 12'. COP'frlgtll Forma SoftWAre Only, ,g94 Netc:o,tnc:. N94PA111 Estate of: Ralph C. Otto SCllEOOLE H, PARI' C -- Miscellaneous Expenses Page 3 21-1996-00245 Item No. Descriptioo. lvrount 22 Olarles Gehr, CCI'ltract for CCI'ltinued general maintenance of pJ:qJerties, July 6 throogh December 31, 1996 420.00 TOl'AL. (Carry forward to main schedule) . . . . . . 420.00 " . "Iv..un rx+c'''''J COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE J BENEFICIARIES FILE NUMBER Ral ITEM NO. C. Otto RELATIONSHIP 21-1996-00245 AMOUNT OR SHARE OF ESTATE NAME AND ADDRESS OF BENEFICIARY A. Taxablo BeqU"II: 1 Michael W. Guy 1619 Begc:nia Casper, WY 82604 2 Karen K. Wood 3459 Ri.dgecrest Drive Reno, NIl 89512 nephew 1/4 of remainder niece i/4 of remaInder 3 Pauline J. Koch 15231 Preston Road, No. 1076 Dallas, 'IX 75248 Niece 1/4 of remaInder 4 Stephen o. Guy 827 ctoestcg-a Road l-becow, m 83843 - Nephew 1/4 of remainder ITEM NO. NAME AND ADDRESS OF BENEFICIARY AMOUNT OR SHARE OF ESTATE B. Chl11loblo ond GovornmonlaJ Bequos's: None TOTAL CHARITABLE AND GOVERNMENTAL BEQUESTS Also onlor on lino 13, Roc IlulaUon) (II mar. splC. I. needed, In..rllddIUonl' .h..", ol..m. .,..) $ 0.00 PA15131 NIF "',. Copyrlghl Fo,,", Soll..reOnly, 1814 Nelca,lnc:. Ni4PA131 PURPOSE OF NOTICE I PAVMENTI REFUND (CR), OBJECTIONS I ADHIH~ ISTRAJIVE CORRECTIONS I PENALTY, INTEREST I To fulfill thl rlqulrlllnt. of Slctlon ZI~S (b) of thl Innlrltanel and [Itatl Ta. Act, Act Zl of 1995. (11 P.S. S.ctlon 9141). I Dltach thl top portion of thl. Notle. and .ubllt wllh your paY'.nt to Ih. R.gllllr of Will. prlnled on the rlv.r.. .Id.. n Makl ch.ek or lon.y ord.r payabll 101 REGISTER OF' MILLS, AGENT. A rlfund of a tax crldlt .ay b. rlqul.l.d by co.pllllng an "Application for R.fund of P'M.vlvanla Inh.rltancl and E.tal. Tax" (REV-Illl). Application. ar. available at thl OffiCI of Ih. R.gI.tAr of Will., anv of thl 11 RIV.nul DI.trlct Offlc., or fro. Ih. Dopart.lnt., Z4-hour an.w.rlng .orvle. nUlblr, for fori. ord.rlngl In Plnn.ylvanla I-1I00-362-ZnO, outsldl Plnn,ylvanla and within local Harrisburg ar.a (111) 1111-11094, TOOl (111) llZ-1252 CH.arlng Ilpalrld Only). Any party In Inlor..t not .atl.fl.d wllh the a"I....nt of tax a. shown on thl. notlCI lay objlct wllhln Ilxty (60) day. of rlc.lpt of thl. Hotle. by: --wrltton prol.st to the PA Dlparl..nl of R.vlnul, Board of ApPlal., D.pl. Z81011, Harrisburg, PA l11Z8-IOll, OR .-II.ctlng to hav. thl .atl.r d.t.ralned at audit of Ihl plr.onal rlPrlslntatlvl, OR --app.al to thl Orphan,' Court. Factual .rror. dl.covorld on thl. a..lllllnt should bl addrl'.ld In writing to: PA D.part..nt of Rlvlnul, Bur.au of Individual T..I., A1TNI POlt A"I.II.nt Rlvllw Unit, D.pt. Z1I0601, Harrllburg, PA I11Z8-0601, Phon. (117) 181-6505. So. page 5 of the bookl.t "Instructions for Inherltanc. Tax Return for a RI.ldlnt Dlcldlnt" CREV-1501) for an I.planatlon of ad.lnl.tratlvlly corrlctable error.. The 15~ tax aanl.ty non-partlclpallon plnalty I. cOlput.d on the total of the tax and Inl.r.st ...I..ld, and not paid b.forl January 18, 1996, thl flr.t day aftlr thl Ind of thl tax Banl.ty plrlod. Thl. non-participation plnalty t. applalabll In the .a'l lannlr and In thl thl .a'l tl'l period as YOU would applal thl tax and Int.r..t that hat b.ln .......d a. Indlcat.d on thl. notlcl. For dltl' of d..th on or aft.r 10-3-91, P.nn,ylvanla E.tat. Tax ba'ld on Ih. f.d.ral E,tat. Tax r.turn b,coll. d.llnqu.nt at the I.plratlon of nln. (09) .onth. fro. the date of d.ath. For dlt.. of d.lth prior to 10-3-91, P'M.vlvanll E.tat. Tax bl.ld on the F.d.ral E.tat. Tax r.turn b.co... dlllnqu.nt at the .xplratlon of .Ighte.n (18) .onth. fro. thl dati of dlath. Ta.l. which blca.. d.llnqu.nt b"orl January I, 1982 blar Int.rl.t at thl rat. of .Ix C6~) perc.nt p.r annu. calculated at . dally rat. of .000164. All ta.e. ~hlch blcal. dlllnqu.nt on or afl.r January 1, 1982 will bear Intlr.,t at I rail which will vary fro. cal.ndar y.ar to callndar y.ar with that rate announc.d by the PA Depart..nt 0' RIV.nul. Thl appllcabll Int.r..t rat., for 1981 through 1997 ar'l V.ar Int.rllt Rat. Dally Intlrl.t Factor Vur Interllt Rat. Dalty Inter lit Factor 1981 10:< .0005,., 1987 .~ .00010 I'U I'~ .000418 1988-1991 11" .00DlOl 1984 11:< .00DlOl 1992 .~ .000241 1985 U~ .000356 1993-1994 7~ .000191 1986 10:< .000274 1995-1997 .~ .000241 --lnterllt Is calculat.d .. followlI INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notlc. I,.u.d I'tar the tax bICDl" dellnqulnt will r.fllct an Intlrl.t calculation to flft..n (15) dav, blYond the data of the a"I....nt. I' pay..nt I. .ad. after the Int.rl.t coeputatlon date .hown on thl Notlcl, additional lntlrl,t ault bl calculated. - ' auREAU Of INOIVIDUAL TAKES :"~I'''Hcr TAlC DIVISION UO" ..".,,ll flAio'tJ I o;Jll4IPC. , III I1I~a'QbOl COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF DETERMINATION AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN DATE ESTATE OF DATE OF DEATH FILE NUMB ER COUNTY ACN RALPH ~* 11'-.1111 tff 111.111 09-29-97 OTTO 03-07-96 21 96-0245 CUMBERLAtlD 201 ROGER M MORGENTHAt ESQ 11 E HIGH ST CARtlSLE PA 17013 Amount R..ltt.d MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, submit the upper portion of this farm with your t.x p.yment. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES ~ R-EV:483--EX--AFP--ioi:-97j-----.-.-NO-ficE--OF--UETE-RHiiiATib-N-Aiiu-AS-SESSt1ENif---------------------------- OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN .. ESTATE OF OTTO RALPH C FILE NO.21 96-0245 ESTATE TAX DETERMINATION ACN 201 DATE 09-29-97 1. Credit For State Death Taxes as Verified 213,663.00 2. Pennsylvania Inheritance Tax Assessed (Excluding Discount and/or Interest) 500.724.00 3. Inheritance Tax Assessed by Other States Dr Territories of the United States (Excluding Discount and/or Interest) .00 4. Total Inheritance Tax Assessed 500.724.00 S. Pennsylvania Estate Tax Dua TAX CREDITS: PAYMENT DATE DISCOUNT (t) INTEREST/PEN PAID (-) RECEIPT NUMBER AMOUNT PAID TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 _If PAlO AfTER TNIS DATE, SEE REVERSE SIDE (If TOTAL DUE IS LESS TNAN $1, NO PAYHENT IS REQUIRED fOR CALCULATION Of ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICRI, YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FDRH FOR INSTRUCTIONS. I C .00 . ;-. ; ~ J PURPOSE OF NOTICEt To fulfIll the r.qulr...nt. of S.ctlon 21~S <<bl of the Inh.rltanc. and E.tat. Te. Act, Act 21 of 1995. (72 P.S, Sactlon 91451. PAYKENTt a.tech the top portion of thl. Hatlc. and .ub.lt with your pev-.nt to the R.gl.ter 0' Will. prlntad on the tlv.r.. sid., __ Hak. check or .onay ordar peyabl. tOt REGISTER OF MILLS, AGENT. REFUND <<CRlt A ra'und a' ate. cr.dlt ..y b. r.qu..tad by co.pl.tlng en "Appllc.tlon for Rafund of Pann,Ylvanla Inherlt.nca and E.t.ta Te." CREV-IS1SI. Applications ara .v.llabla .t the of,lc. of the R.gl.t.r a' Will., any 0' the 23 Ravenu. DI.trlct Office. or fro. tha Dep.rt..nt'. 2~-hour an.w.rlng ..rvlca nuaber. for foras ord.rlngt In Pannsylvanla 1-800-362-2050, outs Ida Pann.ylvanle and within loc.l H.rrl.burg araa (7171 787~809~, TOOl (7171 77Z-2252 (Haarlng I.palr.d Onlyl. OlJECTION5t Any party In Int.ra.t not .atlsflad with tha e..a....nt of t.x .. .hown on thl. notlca ..y obj.ct within .Ixty (60) days 0' r.c.lpt of thl. Notlca bYI --wrlttan protist to tha PA O.part..nt 0' Aavanua, Bo.rd of ApP...., Dapt. UIOU, H.rrlsburg, PA 17128-1021, OR -.alactlng to h'v. the ..ttar datar.lned at .udlt 0' the p.r.onal rapra.antetlva, OR --.ppa.l to the Orphan." Court. AOHIN- ISTRATlVE CORRECTIONS: Fectual arror. dl.cov.red on thl, .......ent .hould ba eddr...ed In writing to: PA Dapart.ant of Aavenu., Bur.au 0' Indlvldu.l T..e., ATTN: Po.t A.......nt R.vllw Unit, D.pt. 280601, Harrisburg, PA 17128-0601, Phona (717) 787-6505. 5.. p.ga 5 of the booklet "In.tructlon. for Inharltanca Tex R.turn 'or e R..ldant O.c.d.nt" (REV-1501) for an a.plenetlon of edllnl,tr.tlv.ly corractabl. .rrar.. PENALTVt Th. 15X te. .-na.ty non-p.rtlclpetlon p.nalty I, co~t.d an tha total 0' the tax and Int.r..t e......d, and not paid ba'ora Janu.ry 18, 1996, the flr.t day .fter the end a' tha tax ..na.ty parlod. Thl. non-partlclp.tlon penalty I. .pp.al.ble In the .... .ann.r and In thl tha .... tl.a p.rlad .. you would .pp..l tha tex and Intara.t th.t h.. b.en a..a...d a. Indlcatad on thl. not Ie.. JNTERESTt For dat.. of dlath an or .,tar 10-S-91, pann.ylvanla E.tat. tax ba..d on the Fedaral E.tate t.x r.turn b.co.e. d.llnquent at the ..plratlon of nlna C091 .onth. fro. the d.ta of d.ath, For data. of d..th prior to 10-S-'I, P.nn.ylvanla E.tate Tax ba.ad on the Fedar.l E.tat. Tax r.turn blco.., dallnqUlnt at tha a.plratlon of .Ightean (181 .anth. fro. the data 0' death. Ta.a. which b.ca.. d.llnquent b,'or' J.nu.ry 1, 1982 b..r Intere.t at the rat. of .Ix (6X) per cant par a~ calculat.d at a dally rate of .000164. All t..a. which beca.. dellnquant on or .fter Janu.ry 1, 1982 will be.r Intere.t .t a r.te which will yary 'ra. calendar ye.r to calandar y.ar with that rat. announced by tha P, D.p.rt.ant of Rly.nul. Th. appllc.bl. Inter..t rata. 'or 1982 through 1997 .r'l Y.lIr Intar..t Rata Dally Int.r..t F.ctor Ye.r Int.ra.t R.le Dally Inler..t Factor 1982 zoX .000548 1987 9Z .0002" I9U 162 .000ttS8 1988-1991 11X .00OSOI 1914 11X .00OSOl 1992 9Z .000247 1985 ISX .DDUS6 1995~199~ 7X .000192 1986 lOX ,000274 1995-1997 9Z .0002" --Jntar..t Is celcuht.d .. fallowS! INTEREST = BALANCE OF TAX UNPAID X NUnBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice h.ued aft.r the tax b.co... d.lInqu.nt will renact an lnter..t calcul.Uon to flft.an (5) d.y. beyond the date of the ........nt. If p.y..nt I. ..da .ftar the lnter..t coaput.tlon date .hawn on the Notice, .ddltlonal Int.r..t au.t b. calcul.t.d. /5.q~ " COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF DETERMINATION AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN . 'I \~ BUREAU OF INDIVIDUAL TAXES INUUU"'HC[ tAil D1YI!iIOH D(ltl. leObOI IlANR1SBUNG, PA 111;"8.0b01 1,..'16 II .""'.U, 10-25-1999 OTTO 03-07-1996 21 96-0245 CUMBERLAND 202 RAtPH C ROGER M MORGENTHAL ESQ 11 E HIGH ST CARLIStE PA 17013 Anaunt R.nltt.d ------i MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WltLS CUMBERLAND CO COURT HOUSE CARLISLE. PA 17013 HOTE: To insure proper credit to your account, subnit the upper portion of this forn with your tax pay.ant. CUT ALONG THIS LINE ~ RETAIN LOWER PORTlON FOR YOUR FILES ~ Rifv:7jj;-EX--AFP--io7~-99j-----ii.-Niiiicif-OF--nETifRHiiiATiiiN-Aiin-ASisESSiHENy----------------------------- OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER .. ESTATE OF OTTO RALPH C FILE NO.21 96-0245 ACN 202 DATE 10-25-1999 ESTATE TAX DETERMINATION I. Credit For State Death Taxes as Verified 192,658.00 2. Pennsylvania Inheritance Tax Assessed (Excluding Discount and/or Interest) 500.724.00 3. Inheritance Tax Assessed by Other States or Territories of the United States (Excluding Discount and/or Interest) .00 4. Total Inheritance Tax Assessed 5. Pennsylvania Estate Tax Due 6. Amount of Pennsylvania Estate Tax Previously Assessed Based on Federal Estate Tax Return .00 .00 7. Additional Pennsylvenia Estate Tax Due TAX CREDITS: PAYMENT DATE DISCOUNT (+) INTEREST/PEN PAID (-) RECEIPT NUMBER AMOUNT PAID TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 _IF PAID AFTER THIS DATE, SEE REVERSE SIDE (IF TOTAL DUE IS lESS THAN $1, NO PAYNENT IS REQUIRED FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REflECTED AS A "CREDIT" (CRI, YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORN FOR INSTRUCTIONS.. '--- '-"'.M.~ ~--'''l'' ."f: . PURPOSE OF NOTICE: To fulfill the r.qult..."t. of Soctlon 214S Cb) of the Inheritance and E.tat. Tax Act, Act 21 of 1995. .72 P.S. S.ction 91451, PAYHENTr Detach the top portion of this Hotle. and .~It with ~our pay..nt to tho Roglst.t of Will. printed on tho r.v.r.. 11iM. u "aka cMck or .oney ordor plIYBbl. tOI REGISTER OF MILLS I AGENT. REFUND (CRII A r.fund of II ta. crodlt 8.Y bo request.d by co~l.tlng an -Application for R.fund of Pennsylvania Inheritance and Estat. ll1x- {R[V~U13I. APP1JClltions an Bv.lIable lit tho Offlco of the Aoglst.r of Wllh, any of the Z] Rov.nu. District Offlc.. or fro. the Dopart..ntt. 21t-hour answ.rlng ..rvic. nueber. for for.. ordering: In PennsYlvania 1.&00.362-2050, outside Pennsylvania and within local HarriSburg .toa (717) 787'8094, TOOl 1-800-441-]020 (S.rvlce for t..payers with .pecial hearing and .peeking need... OBJECTIOHSr Any party in inter.st not .atl.fled with the a..e...ent of tax as shown on this notice .ay Object within sixty (60) day. of r.celpt of this Notice bYI --written prote.t to the PA Dapart.ent of Rav.nua, Board of Appeals, D.pt. 281021, Harrl.burg, PA 17128.1021, OR "elactlng to have the ..tter det.r.lned at audit of the p.r.onal r.pr.sent.tlve, OR .-appeal to the Orphans' Court ADMIN- ISTRATIVE CORRECTIONS: Factual arror. dlscov.r.d on this .....s..nt should b. addra...d In writing to: PA Depart..nt of Rav.nue, Buraau of IndividUal Taxe., A'TN: Post Ass.ss..nt Ravl.w unit, Dept. 280601, HarriSburg, PA 17128-0601, Phone (717) 7B7-65D5. See page 5 of the bookl.t ~Instructlon' for Inharltanca Tax R.turn for a R.sldant D.cedent~ IREV-1SDl) for an explanation of ad.lnlstratlv.ly correctabl. .rror.. PENAL TV r Tha 15% tax -.nesty non-participation penalty I. co.puted on tho total of the t.x and lntarast ass....d, and not paid before January IB, 1996, the first day after the end of the tax eane.ty period. Thl. non-participation penalty I. appaalable In the .... .annar and In the the sa.. tl.. period a. you would appeal the t.x and Intere.t that ha. been .ss....d a. Indlc.tad on thl. not Ie.. INTEREST 1 Additional Penn.ylvanl. Estate lax .....s.d a. a r.sult of a change on the F.deral E.tat. '.x closing letter baeoaes delinquent at tha axplration of one 11) .onth froe tho date tho final notice of the lner..s. In F~ral Estat. 'ax I. recalved. lax.s which b.ca.. delinquent b.fore January I, 19B2 b..r Inter.st at the rat. of six (6%) percant p.r annu8 calcul.ted at a dally rat. of .000164. All tax.s which beca.e delinquent on or aft.r January 1, 19B2 will bear Int.rast at a rat. which will vary fro. calendar y.ar to cal.ndar y.ar with that rat. announc.d by the PA Dep.rt..nt of R.venue. The appllc.bl. Int.rast r.t.. for 1982 through 1999 ar.: ~ Intar.st Rat. Dally Inter..t Factor !!!r Inter..t Rat. Dally lntar..t r.ctor 19B2 lO' .ooOYtB 1988.1991 "' .00DlDl 19B3 16' .ODOU8 1992 .. .0002ft7 1984 11% .000301 1993-1994 n .000192 1985 13' .000356 1995-1998 .. .000247 1986 .0> .ODDZ74 .... n .000192 1987 .. .000247 --Int.re.t I. calculated .s follows: INTEREST = BALANCE OF TAX UNPAID X HUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notlc. I..ued after the tax baco..s delinquent will refl.ct an Inter.st calculation to flft.en (15) days bayond the data of the as.e.s.ent. If pay..nt Is .ade after the lnter..t coaputatlon date shown on the Notice, additional Int.r..t Ikl.t be calculated. . ,- ,. COMMONWEAL TH OF PENNSVl VAUtA OEPAfHMENT OF I1EV[NU[ BUREAU OF INDIVIDUAL TAXES DEPT2B0601 HAf1RISDURG, PA 1712tHffiol PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT . , No.:-\i \ 354 G 6 7 "[V.Ill;;'EXII1..., . RECEIVED FROM: r ACN ASSESSMENT CONTROL NUMBER AMOUNT MORGENTHl)l. f~D(j[(; r1 11 EAST HIGH STREET :I)j ";.Ji)I~'. t)t"If). nil CARLISLE. rA 17013 - reu H[Jl[ fOlD HERE _ ESTATE INFORMATION: FilE NUMBER 21-1'1'16-02/,5 NAME OF DECEDENT ILAST} OTTO RALPH C DATE OF PAYMENT 3/31/1999 POSTMARK DATE 0/00/0000 COUNTY CUMBERLAND DATE OF DEATH 3/07/1996 REMARKS JEFF BtJS.~r:LL ET.lL C/O ROGER MDRGENTHAL ESaUIRe SEAL CHECK II 11 304 S~N 181 - 32- ~-:i;13i~ (FIRST) (MI) TOTAL AMOUNT PAID 'fo200, (tI)CI. '.it:' V-,. -. '~;-: :!. 1; RECEIVED BY l'IA,IV C. l.ltl.n!j Heed~; n.n or W 11.L!; ./ V.'il.[.~:', ~ / .,',/ ./ .' ,'./' ----_.. ....-.- ---- .- ._. _. 'u __ _\ __ __ __ .._ _. ... .- .--- -..~~ ~--~uTa.:T:. PA...ttENT: Detnch thu top portion of this Notica bnd sub.lt wlth your JUly.ont ",1110 payahlo to tha nil.a and address printed on the rav.rsa sldo. If RESIDENT DECEDENT .ako chack or .onoy ordor pay.~blo tOl REGISTER OF WILLS, AGENT. If NON.RESIDENT DECEDENT ..~h check or .GneY ordar pnyoblo tOl COHHONWEAL TH OF PENNSYLVANIA. REFURD ICRlI A ralund 01 . t.. cradlt, which .a, ... ra.u..'.d o. .ho la. R.'u"" aoY ba raqu.,'ad b, c...latl.o a. ...plIc.tI.. lor Ra.und 01 Pa..."lv..I. 1"".rllonea .nd [,.... t.,. IRCV'UUI. Appllcatl..' ora a.allobto at th. Office of tho R.glst.r of Wills, any of the Z3 Revenue Dlst~lct Offlc.' or fro. the Dopart.ontOs Z4-hour an.warlng servlca for for.' ordorlngl I~BOO-36Z-10S01 s.rvlcos for taMpay.rs with special hearing and I or sp.aklng n..ds: I-BOO.441~30Z0 (Tt only). REPLY to. au..tlon, rao.rdl." 0"." co..al.ad o. 'hl, ..tleo ,hould "a .ddr....d ... PA D.por'...' 0' P....u., O.r.ou of Individual laxos, AITN: Post An.ss.ont Revlow Unlt, Dopt. l80601, U.lr~isburg, PA 11118-0601, phone (717) 787~6S0S. DISCOUNT: If any taM due is paid within th~oa (5) ealond.lr 1II0nths nftor tho docodontOs dooth, 8 five pereant (5:0 discount of the tax paid I. allowed. PENALTY I The IS% tax a.n..ty non-participation penalty I. eo.puted on the totnl of the tnx nod Intorast o.sessed, and not paid before January 18, 1996, tho first day aftor the ond of tho tn_ o.nut:f period. INTEREST: Inta~..t Is charg.d bog inning with first day of dellnqu.ncy, or nln. (9) nonths and one (1) da:f frolll tho date of daa'h, '0 ,ho da'a .1 p.,aa.t. la,.' which b.c... d.llnoua.' bal.ra Ja.uar, I, 1'0' baar I.'ara" at 'ha ra'a 01 .ix (6%) p.rcent p.r annu. calculat.d at a dall:f rate of .000164. All taxos which boea.. dellnqu.nt on and after Jonuar:f I, 198Z wl11 bear Int.rest at a rota whlcl, will vary fron calondar y.nr to ealondar y.ar with that rota onnounc.d by the PA D.port.ont of Rovonuo. The appliCAble Intorast rato. for 198Z through ZOOI DrUl ....nr Interost Rate Dally tnterast foctor "'oar Intorost Rate Dally Intorost Factor 1981 ZOX .000548 1991 .X .000Z47 1985 lOX .000418 191)3~1?94 7X .00019Z 1984 11% .000301 1995.191)8 'X .000147 1985 Il% .0005S6 191)1) 7X .00019Z 1986 lOX .000174 ~OOO OX .000119 1987 'X .000147 ZOOI .X .000l47 1988.1991 IIX .000301 ~~Intar.st Is colculntod 8' followSI INTEREST = BALANCE OF TAK UNPAID K NUHBER OF DAYS DELINQUENT K DAILY INTEREST FACTOR uAny Notice luued aft.r tho taM bucotlOl dt.lhllft,ont will roUod .~n intftrost calculation to Hfteon II~J days bayond the data of tho anon.ont. If pay.ont h ..ldo i,fh.r tho Intorost co.putatlon datu shown on the Notice, nddltlonal intoro.t .ust be cl'llculatod. ---------------_._--~-~-_._--_.. REY.l!>-l!l FO(398) OEPARTMENT OF REY[t~UE BUREAU OF COLLECTIONS A TAlIPAV[R SEllVICES CITATION CONTROL VOUCHER (ORPHANS COURT OFFICE) M DATE DATE FILED <0 - d I - O;;;u 44021 r:, ESTATE OF ITEMIZED COSTS: ';')1 I "t. . J C . J I. "\\ : I,.. \ ,. I- I l :~ - - FILE NO COUNTY NAME li"lr,,,,,,' Cf ,I, i , t. ,I r. -, ~ I. / i DATE APPROVED I' " ."'1 !." ~t'--t. "- ., . ", , , . ,t ...-' CLERK'S SIGNATURE ,. I "_ r' \ \ '. I CLE'1!( OF COURTS i _ ______L _ __ _ _ _ _ _ _ _._ _ _ _ _ _ _ _ _ _ _._ _. _ _ _ _ _ _ _ __ _ _ _ ___ __ _ _._ BUREAU OF CATS SIGNATURE TOTAL -.)-' 0. r-- DATE ENTERED DOCKET REVENUE RECA SIGNATURE ..--- ----'_ ~".~...bd."P'\i\_.--'n-v.':. . ,__ ___________-r;._.~~r:"T""!'"------------l..------------- "'~I....O ""I ' I '. CI TION ",: . .' (ORPHANS COURT OFFICE) o ARTMENT OF REVENUE ,.' . ~AX:~~E~FS~~~~IONS' ' CONTROL! VOUCHER 1 -~y. t:l) DATE APPROVED ~. Lfl )..\ QEMIZED COSTS: ~ lr w.~ ~ ~IJ. {1"1l Ltm. 44021 . \5.- .~ ~,..I 10.- ~ ~ d. ~ ~I a DATE 1-cld- ()d., EST;.rFOF 1(~ f. (Oit:5 FILE NO cJ /9/P - 0) <;5 COUNTY NAME ('IMJJJ-IU.-e.~{) DATE FILED e - ~ 1- O;;;v i . l~f .' sf OATE ENTERED DOCKET REVENUE RECA SIGNATURE CLERK'S SIGNATUR . U"'\V\~bl.lA~ REGISTEROFWILLS-ESTATEFIL~' . '. ______-..:..::1-____ ------- -- ----- -- ----.--- ----- - - ---------.1 TOTAL df. --- n ~ -.--- . __ .___ --. - "'--" ..J:odll.... 4> h.1" '1:' III_V-llljl[Xjl1%1 COMMOtN,lAl 'tl 01 l'lt.lj~'l'llAtjl^ OlrIoIHMP.' Of m'llH.\J[ DUHLAUOr 1'llll....OUAl TA-.LS DEl" ;'BOllOI IlAlIIll$IlUnG.I'A' 11~6 C601 PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 001748 RECEIVED FROM: ROGER M MORGENTHAL ESQUIRE 2450 EAST BAYBERRY DRIVE HARRISBURG, PA 17112-6015 ACN ASSESSMENT CONTROL NUMBER AMOUNT ......n tuld 101 $50,000.00 ESTATE INFORMATION: SSN: 181.32.3232 FILE NUMBER: 2196-0245 DECEDENT NAME: OTTO RALPH C DATE OF PAYMENT: 10/21/2002 POSTMARK DATE: 0010010000 COUNTY: CUMBERLAND DATE OF DEATH: 03/07/1996 TOTAL AMOUNT PAID: $50,000.00 REMARKS: MICHAEL GUY CIO ROGER MORGENTHAL ESQUIRE CHECKIt 119 INITIALS: AC RECEIVED BY: MARY C. LEWIS REGISTER OF WILLS SEAL REGISTER OF WillS COMMONWEALTH Of PENNSnVM~IA DEPAJlTMENT OF JlEVENUE BUREAU Of INOIVIDUAl TA\ES DEPT. 280601 HARRISBURG. PA 171~8 0601 IUV 1111} 1;.:111 !UH RECEIVED FROM: P[NNSYlV^NI^ INIIEIIIT ^NC[ ^NIJ It; I ^' I. I ^X OHICIM,II[CIIPI NO. CD 002549 MICHAEL GUY 1619 BEGONIA CASPER, WY 82604 ACN ASSESSMENT CONTROL NUMBER AMOUNT .........oId 101 $400,000.00 ESTATE INFORMATION: SSN 1111 :17 :17:17 FILE NUMBER: 2196-0245 DECEDENT NAME: OTTO RALPH C DATE OF PAYMENT: 05/12/2003 POSTMARK DATE: 0010010000 COUNTY: CUMBERLAND DATE OF DEATH: 03/07/1996 TOTAL AMOUNT PAID: $400,000.00 REMARKS: CHECK#126 SEAL INITIALS: VZ RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WillS IlI.GIS 1[11 or WillS , , CO,-''-IOM\fAlltl or 1'l~.'j':i'l\'MjIA CfPAfl.,P,lHH or f1l'.'P.\.il S\.iIl{AUOf It.DIVI['U:'~ IA..[~; DIPT ;SC601 HAIlRI5BuA,-~, VA 111;80(,01 HlVl1fillx111 ~WI RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 005642 AGENCY THE SENTINEL 37 NORTH QUEEN STREET YORK, PA 17403 ACN ASSESSMENT CONTROL NUMBER AMOUNT ........ to'" 101 $4,000.00 ESTATE INFORMATION: SSN: 181.32.3232 FILE NUMBER: 2196-0245 DECEDENT NAME: OTTO RALPH C DATE OF PAYMENT: 08/02/2005 POSTMARK DATE: 07/14/2005 COUNTY: CUMBERLAND DATE OF DEATH: 03/07/1996 TOTAL AMOUNT PAID: $4,000.00 REMARKS: CHECK/! 005030 INITIALS: JA RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS SEAL DEPARTMENT OF REVENUE COl,",lOf.....rAL11l O. 1'lr.r.~\l\.'A..'A DlPARTI,lH.T Of fHvU.v[ I!UREAU OF ltlOIVIDV..l T.'~!~ alPT :aO(lOI HAIl~jSUURG. PA 171:1:1 CliU' RECEIVED FROM: PENNSVL VANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT AGENCY THE SENTINEL 37 NORTH QUEEN STREET YORK. PA 17403 ........loll ESTATE INFORMATION: SSN: 181.32.3232 FILE NUMBER: 2196-0245 DECEDENT NAME: OTTO RALPH C DATE OF PAYMENT: 08/02/2005 POSTMARK DATE: 07/14/2005 COUNTY: CUMBERLAND DATE OF DEATH: 03/07/1996 ACN ASSESSMENT CONTROL NUMBER 101 TOTAL AMOUNT PAID: REMARKS: CHECKtI 005030 SEAL INITIALS: JA RECEIVED BY: REGISTER OF WillS HI V l1fil' I x\11 !!hI NO. CD 005642 AMOUNT $4,000.00 $4,000.00 GLENDA FARNER STRASBAUGH REGISTER OF WillS 111'1 11h/l "n I ~II,I l.,'I.\'.' ",,',1('.'" Ill',',.., '.i,-,II l.t,.:..,n.'l'.T l..t..I',.1 10-..'1'11,,;,1.',:.'.' ,\; ',\., :.'11" :1<.(,:.' ",\!.!I !,.,1I; 1.,\ "';" ..'.. , PENNSYLVANIA INHEHIT ANCE AND ES1 ATE TAX OFFICIAL RECEIPT NO. CD 006494 RECEIVED FROM: ABSTRACTING CO OF YORK CO 37 NORTH QUEEN ST YORK. PA 17403 ACN ASSESSMENT CONTROL NUMBER AMOUNT _.......1.-1.1 101 $37.677.81 ESTATE INFORMATION: SSN: 181.32.3232 FILE NUMBER: 2196-0245 DECEDENT NAME: OTTO RALPH C DATE OF PAYMENT: 03/29/2006 POSTMARK DATE: 03/13/2006 COUNTY: CUMBERLAND DATE OF DEATH: 03/07/1996 TOTAL AMOUNT PAID: $37.677.81 REMARKS: ABSTRACTING CO OF YORK CO CHECKII 006624 INITIALS: RSK RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS SEAL REGISTER OF WillS 1:; .!.l ;.< ,)~ '!.~i~J , ..\". I '- "~~..'~;;~....A ,t""'V.~ J ,.....', .,\tf I /~_~-:~..,,:~.'f 1 l' _~ ~ '. ;.".l.;lI.' ,. ~";I~"., $,.~,. ,tJi,'J' ..... . I . . ;;d'~~ ;."t/~'"; ',,':;',~'. ~fV 'L;-,j \ ,,~~ '"",~ ! '"'~. .., it! ,.~,.", \.';!l,. _.:'H~ ....,-o.~ tt?;;' 1. .$,,'0.4 ';}~f~;; "\o~.' I I i I . I ! , I I I I . I ! I \. l. .,....J , .~. :-~~ ,~"" Jr., ,f:.4 tw- '.'d , ;;11; )~,..'r!''';~ };r. ..~~...'\ "~..~~ ",-S!fJ.": ~:Ji:~:~5 .t'.l.~~ ~. ~.:'..' 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"':"'c:,: "- .. <: j::~~ ll: 0 . '" 0 .. GI ... H U . 0 U N Po III ~ '" :.: J <{ Eo< = r- ~ ." , = GI 0 II II ~ r- '" 9 .. Eo< GI GI ID Q ~:L III :>.... II . ~ Ul Q :>. "... GI r- ~ ==: III III GI go '" QJ- -.~" Po Ul ,t:<f.--:=:= II E-t':"I-..\...' Po STATlIS Iml'OltT lINl>lm IWLE 6Jl Name of Decedenl: RALPH C. OTTO No. 21 96-0245 Dale ofDealh: 03-07-96 Pursuant 10 Rule 6.12 ofthe Supreme Court Orphans' Court Rules, I report the following with respect 10 completion of the administralion ofthe above-captioned estate: I. State whether administralion of Ihe eslale is complele: NO 2. Iflhe answer is No, stale when the personal representative reasonably believes that the administration will be complete: March 7, 2006, due to amount of real estate to be liquidated. 3. If the answer to No. I is Yes, state the following: a. Did the personal representative file a final account with the Court? b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. ~ I i; d. Did the personal representative state an account infonnally to the parties in interest? Copies of receipts, releases, joinders and approvals of fonnal or infonnal accounts may be filed with the Clerk of Orphan's Court and may be attached to this report '" Date: April 16, 1998 1. .'t . Complet~ items 1. ~t nnd 3, Also complete :tem 4 if Restricted Delivery Is desired, . Print your name and address on the revorse so that we can return the cord to you. . Attach this card to the back of the mailpiece. or on the front if space permits. ,. 7J;e';IO ~ 115~~M ~jJ/f /7tJ/~ 3. Senllce Type lD1:Of1lhed Mall o Registered o InsulOd Mall o Express Ma,1 o Relurn Receipt lor MerChandl$ OC.OD. '-~"~;,~,, Q~ ,,",,":" ',lU-rl'-~~/~V!, Ll1 flt.t,"1'I,...,,:.'f,.,.. .f".ln",....',.','I"..k..o.J" f'\:.#1 ~ I......o,..o(jf:.. ......,h... ',1. Tr,lf~~:,: c l"'l.;",,,.,...'.I I.",. ,"'.1 ._n_u_~ "--1--j g Tol.11 POSI,19" & he. l~ .__.._____j ..n CJ P,,'. ~.o. .}'. fj,.", 4. Reslrtcted Delivery? (Edra Fcc} DYes ~!:~~~ 1p~() O~OO COd. 'i 1.5 95 PS Form 3811. March 2001 DomestIC Return Receipt /e?;;. 1O;?!I950.0I,M.t" ;11 Itt . "-'-- - -..M.~ .....--.... .~". JHIl'Julll! .'11, I'JtJ!,17S~S In Rc: Estale ofRnlph C.Ollo Late ofS. Middlcton Township ORPIIANS' COURT DIVISION COURT OF Cm.IMON PLEAS OF CUMBERLAND COUNTY PENNSYLVANIA Estale No.: 21-Il)lJft-lIH5 NO.21-1l)l)(,-lIH5 NOTICE OF FAILURE TO FILE STATUS REPORT ANI) REQUEST TO CONDUCT A HEARING PURSUANT TO RULE 6.12, SUPREME COURT OIU'IIANS' COURT RULE Pcrsonal Rcprcscntativc: Counsel for Personal Rcprcscntatil'c: ROllcr M. i\lorllcnthnl, Esquirc Datc of Deccdcnt's Dcalh: 03-1I7-Il)lJft Datc of Delinqucncy Noticc: 02-21-2002 Thc undcrsigncd. Mary C. Lcwis. Rcgistcr of Wills, in accordancc with Rulc 6.12, Suprcmc Court Orphans' Court Rulcs. hcrehy notifics thc Orphans' Court Division, Court of Common Picas of Cumhcrland County. thatncithcr thc abovc namcd pcrsonai rcprcscntativc nor thc abovc namcd counsel for thc pcrsonal reprcscntativc havc filcd with thc Rcgistcr of Wills or Clcrk ofthc Orphans' Court his. hcr or its Stalus Rcport rcquircd hy Rule 6.12, Suprcmc Court Orphans' Court Rulc and that thc rcquisitc noticc. pursuant to Rulc 6.12. Suprcmc Court Orphans' Court Rulcs, was givcn hy thc Rcgistcr of Wills on 02-21. 2002. and that thc tcn (10) day noticc to filc thc Status Rcport has cxpircd. Accordingly. in accord,lI1cc with Rulc 6.12 thc Court is hcrcby notificd of such dclinqucncy and thc undcrsigncd rcqucsts tlmt a Court conduct a hcaring to dctcnninc whcthcr sanctions should bc imposcd upon thc dclinqucnt pcrsonal rcprcscntative or counsel for thc delinqucnt pcrsonal reprcscntativc. Datc: 04-15-2002 ~ Pcrsonal Rcprcscntativc Counsel for Pcrsonal Rcprcscntativc Estatc Filc (ro," /Ll:v~ ~ If' fa Il/~ A hcaring is schcdulcd for' al in Courtroom No.3. I I' thc Status Rcport is filcd prior to thc hcaring dalc. thc hcaring will automatically he cancel I. Dislribution: . Complete Items 1, 2, ond 3. Also comploto Item 411 Restrlctod Colivery Is do.lrod. . Print your namo and addross on tho roverso so thot we con ,otum the cord to you. . Attoch Ihis cord to tho bock oltho moilploco, or on tho front if spaco permits. 1. Ar1lClo Addressed to: I I I ( I I 1 I 1 I : 2. MIcIo Number , (IlanS1or /rom .""'!co /;Jbo/) I PS Form 3811, February 2004 MORGENTHAL ROGER M 2450 EAST BAYBERRY ?RIVE.. HARRISBURG PA 1711Z-601~ ", CJ CJ CJ ., f. '. r f'o!:.tage $ Cottll.odFoo Rnlum Roca'flt Foo (EnOOf!.Cmonl Acqu'IOd) nl~oclod O4llrvflry rOt! l[rllloff,41monl Roqu.roo) lUl111 Po~lagl) & Feus $ ~ n ~.'.~ .' t..: ~. " Poslmant Ho'D CJ .... Ul o EJ.pms5 Mall ru Cl Return Receipt for Mcn:handi :r o Insured Mall CJ C.O.D. 0 4. Restrlcled Delivery? (Edro Foe) Cl Yes Cl r'- J ..,... [ll Cottlfood MIDI [J Registered .......~,c.u.......:;.~)QNe\\ t~\ SU06t, ''t''. No.; . 'r~. ......... ................................... orPOtknNo. C;,y: 'St.lie:ziP;"i' ..............................................................., 7004 2510 0003 1244 6672 DomesI''': Retum Recelpt 102595-02.M.t . Complole Items 1. 2. and 3. Also comploto 110m 4 If Reslricled Delivery Is doslred. . Print your name nnd uddmss on tho rovorso .,(Ihot wo con return tho cord 10 you. . AU.ch Ihl. cord to tho bock of Iho mnilpicco. or on tho lront If space permits, 1. Article Addmsod to: O. Received by ( Print~ Name) /II. cllt., f G ~~ O. Is dolIVCfy oddros!l dlfh,of II from I1cm 17 er delivery odd toSS below: [J An!)"t ~ GI AddresSCC ...n C. Dalu 01 Oollvur) ..D - 6 -(lS :r :r o Yu~ ru o Uo r-l Post.\q8 $ MICHAEL GllY 1619 BEGONIA CASPER WY 82604 rn CI CI "",m "",""" roo C] ((ndan,.,nltl',l ROQy,IlK!) CUftllJfW.IFoo p"""",,, ...'" / .AI m Certified M<1~ Cl Rcglslorod [J Insured Mail CI .4 '" o Express Mail ru o Roturn Receipt for Merchandise Cl~OA ~ CI r- f''''illldcd [)(ohVtlfV roo ([rldl,)/r.oI:rTl(!nlIlCQu,frxll Tol.11 1'o\la'1(' A ftlu:! S 4, Rostrlcted Delivery? (('dtn Fee) Cl y"" :::;",...(;"i ......-...--......1 ~;:.;:~:~~;:;...................................................................... 2. Miele Numbof (frans'or from seMce 10boQ PS Form 3811. Februory 2004 7004 2510 0003 1244 6665 Domestic Return Receipt 102595.Q2.M.1541 E1.;t.ate of 0'1''1'0 RALPH C Late of SOU'l'1I MIDDLE'1'ON roWNSHIP ORPHANS' COURT DIVISION COURT OF COMMON PLEAS OF CUMBERLAND COUNTY PENNSYLVANIA Estate No.: 21-96-00245 Date: 4/08/2005 NO.: 21-96-00245 MORGENTHAL ROGER M 2450 EAST BAYBERRY DRIVE HARRISBURG PA 17112 6015 (l ~iL-L NOTICE OF FAILURE TO FILE STATUS REPORT AND REQUEST TO CONDUCT A HEARING PURSUANT TO RULE 6.12, SUPREME COURT ORPHANS' COURT RULE Personal Representative: MICHAEL GUY Personal Representative Counsel: MORGENTHAL ROGER M Date of Decedent's Death: 3/04/1994 Date of Delinquency Notice: 3/07/2005 The undersigned, Glenda Farner Strasbaugh, Clerk of Orhans' Court, in accordance with rule 6.12, Supreme Court Orphans I Court Rules, hereby notifies the Orphans' Court Division, Court of Common Pleas of Cumberland County, that neither the above named personal representative nor their counsel, have filed with the Register of Wills or Clerk of Orphans' Court, his/her Status Report required by Rule 6.12, Supreme Court Orphans' Court Rule, and that the requisite notice, pursuant to Rule 6.12, Supreme Court Orhansl Court Rules, was given by the Clerk of Orphans' Court on 3/03/2005 and that the ten (10) day notice to file the status report has expired. Accordingly, in accordance with Rule 6.12 the Court is hereby notified of such delinquency and the undersigned requests that a Court conduct a hearing to determine whether sanctions should be imposed upon the delinquent personal representative or their counsel. cc: File Personal Representative Counsel ~F~~~ Clerk of Orhans' Court A hearing is scheduled for June 03, 2005 at 9:30 AM in Courtroom No. 03. If the Status Report is filed prior to the hearing date, the hearing will automatically be cancelled. ,:;" /r.'{1..7 I~ ,~ / 1', -'i ," ';! I.' Ii --, Georg~ jl/~~i ie~i /~ . J1r <':.t' . I t . . t J ~ ..... ..... "",- .... .~ . . ~ . .- E-52 LE {9-66} PA DEPARTMENT OF REVENUE OFFICE OF CHIEF COUNSEL DEPT. 261061 HARRISBURG, PA 17126-1061 REGISTER OF WILLS AND CLERK OF ORPHANS' COURT CUHBERLAND COUNTY COURTHOUSE CAnLISLE, PA 17013 'i I "I ,\ A'ITN: Donna 1701::::.....=3:.:::2.::3- \..,11I...\11......11. ,II, \..1.\ ,..,/1../1.../1.../1.."""/1.1,'..,,,..,...1, t. 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