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Estatc of
JONAS g. WARRELL
I Dcccased
DECREE OF PROBATE AND GRANT OF LETTERS
AND NOW MA Y 10. 19~, in consideration of the petition on
the reyerse side hereof. satisfactory proof having been prescnted before me,
IT IS DECREED that the instrument(s) dated October 8. 1989
described therein be admit led to probate and riled of record as the last will of
JONAS E. WARRELL
and Lellers Testamentary
are hereby granted to Lincoln A. Warrell
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FEES
Probate. Lellers, Etc. ......... S R6'i. 00
Short Certilicates(10 .......... S ~o 00
Renunciation ................ S
X-Pages S 33.00
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TOTAL _ L.93300.
Filed ....... ..t:1~Y..1Q,. .1.~~(i.. .. .. .. .. ..
RcgiSICr 01 Will.
MARY C. LEWIS
BEVERLY R. BUDIN. ESQUIRE
21150
L d ATTaOR/'lEV (SlIP, Ct. 1.0. No.)
e gewoo Law r~rm
1521 Locust Street. 8th Floor
ADDRESS
philadelphia, PA 19102
!2l5) 731-0302
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Mailed letters aod order to Executor on 5-13-96.
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COMMOUWEALTH OF PEHHsn",AHIA. DEPARTMENT OF HEALTH. "'lTAl RECORDS
CERTIFICATE OF DEATH
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survives me by thirty days. Without intending this request to
be legally binding, I request that LINCOLN use that sum to make
the following gifts:
A. The sum of Ten Thousand Dollars ($10,000) to
ELIZABETH WARREJ,L BAKER, also known a~ BETTY BAKER (who now
resides at 43 Heritage Lane, Exton, Pennsylvania 19341), if she
survives me, or if she fails to survive me, equally, to her
children who survive me.
B. The sum of Ten Thousand Dollars ($10,000) to ANN
KREIBEL LOVE (who now reside~ at 1017 Fayette Street, Conshohocken,
Pennsylvania), if she survives me.
C. The sum of Two Thousand Dollars ($2,000) to
CAROLYN CARNS (who now resides at 1002 Franklin Street, Carlisle,
pennsylvania), if she survives me.
D. The sum of Two Thousand Dollars ($2,000) to MARY
HILL (who now resides at 427 Arch Street, Carlisle, Pennsylvania),
if she survives me.
E. The sum of Two Thousand Dollars ($2,000) to
ANDREW J. FONTANELLA, presently the Pastor at St. Patrick's
Catholic Church, 140 E. Pomfret Street, Carlisle, Pennsylvania,
if he survives me.
F. The sum of Two Thousand Dollars ($2,000) to GUY
LATSlIA (who now resides at 325 South Spring Garden Street,
Carlisle, pennsylvania), if he survives me.
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G. The sum of One Thousand Dollars ($1,000) to
KA'l'HLEEN DETE (who now resides at 22:' W. Pomfret Street, Car1i.flle,
pennsylvania), if she survives me.
H. The sum of One Thousand Dollars ($1,000) to
DORIS M. ROBINSON (whose address now is R.D. #1, Boiling springs,
Pennsylvania), if she survives me.
1. The sum of One Thousand Dollars ($1,000) to
ROBERT L. WICKARD (who noW resides at 523 Hamilton street,
Carlisle, pennsylvania), if he survives me.
J. The sum of One Thousand Dollars ($1,000) to HELEN
STEVENS, 605 Devonshire Drive, Carlisle, Pennsylvania, if she
survives me.
K. In the event that LINCOLN fails to survive me by
thirty days, the gifts listed in paragraphs A through J shall be
made from my estate.
FIFTH:
GIFTS TO CHARITABLE ORGANIZATIONS. I give
the following amounts to the organizations named below:
A. The sum of Twenty Thousand Dollars ($20,000) to
ST. PATRICK'S CHURCH, 140 E. Pomfret street, Carlisle, Pennsyl-
vania, to be added to the school endowment fund administered by
FARMERS TRUST COMPANY.
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B. The sum of Twenty Thousand Dollars ($20,000) to
FARl-IERS TRUST COMPANY, as trustee of 'I'HE WARRELL HISTOHICAL
FOUNDATION, to be used for the benefit of CUMBERLAND COUNTY
HISTORICAL SOCIETY and HAMILTON LIBRARY ASSOCIATION.
C. The sum of Twenty Thousand Dollars ($20,000) to
CARLISLE DISTRICT BOY SCOUTS OF AMERICA, 1 Baden Powell Lane,
Mechanicsburg, Pennsylvania, to be added to their present
endowment.
D. The sum of Two Thousand Dollars ($2,000) to the
YOUNG MEN'S CHRISTIAN ASSOCIATION, 311 South West Street,
Carlisle, Pennsylvania.
E. The sum of Two Thousand Dollars ($2,000) to the
HOME ASSOCIATION OF THE KNIGHTS OF COLUl~BUS, 1090 Franklin
Street, Carlisle, Pennsylvania.
F. The sum of Ten Thousand Dollars ($10,000) to
CARLISLE HOSPITAL, 224 Parker Street, Carlisle, Pennsylvania, to
be added to their endowment.
G. The sum of Ten Thousand Dollars ($10,000) to THE
THORNWALD HOME, 442 Walnut Bottom Road, Carlisle, Pennsylvania.
SIXTH: RESIDUARY ESTATE. My residuary estate shall
be divided into as many equal shares as there are grandchildren
of mine who survive me and grandchildren of mine who fail to
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survive me who leave issue who survive me. Each share nttribut-
able to a deceased grandchild of mine shall be distributed to
his or her iSbue who survive me, per stirpes; and each share
attributable to a living grandchild of mine shall be distributed
to him or her, provided that if my grandson RICHARD has not
attained the age of twenty-one years at the time of my death,
his share shall be held by my granddaughter LINDA A. GARAYALDE
as Custodian under the Pennsylvania Uniform Gifts to Minors Act.
SEVENTH: SPENDTHRIFT PROVISION. Until actual distri-
bution, no part of th~ income or principal shall be subject to
anticipation or alienation by any beneficiary, and the same
shall be free of the obligations of any beneficiary and may not
be attached or taken because of any such obligations.
EIGHTH: DISABILITY PROVISION. If any beneficiary
entitled to a distribution of income or principal hereunder is a
minor (the term "minor" referring to an individual who has not
attained the age of twenty-one years) or has been adjudicated an
incompetent (hereinafter each such condition is referred to as
"incapaci ty"), the title to such property shall vest in the
beneficiary, but during such incapacity my fiduciaries may
retain and administer such property as follows:
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A. ~ly fiduciaries may distribute or apply so much of
the property and any income thereon as they, in their absolute
discretion, may deem advisable for the health, maintenance,
support and education of such beneficiary, without the interven-
tion of a guardian or any other fiduciary. In the alternative,
in the case of a minor, my fiduciaries may make any such distri-
bution to the guardian of the person of such minor, or they may
distribute such assets to a custodian under the Uniform Gifts to
Minors Act (whether named by me during my lifetime or in my will
or named by my fiduciaries, as they may determine) .
B. Upon termination of the incapacity, the balance
of the property and any income remaining shall be distributed to
such beneficiary, or if he or she dies during such incapacity,
the said balance shall be distributed to his or her estate.
C. If a fiduciary is the parent of the individual
under an incapacity, he or she shall not participate in any
decision with respect to that individual made in accordance with
the provisions of this Item EIGHTH.
NINTH: PAYMENT OF TAXES.
A. I direct that all death taxes which may be due
and payable as a result of my death, with respect to all property
includible for such tax purposes, shall be paid out of the
principal of my residuary estate.
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B. I authorize my Executor to pay such taxes at such
time or times as he, in his absolute discretion, may deem
advisable. The decisions of my Executor regarding the following
shall be binding on all parties in interest:
1. The date or dates to be used for the valuation
of property comprising my gross estate for federal estate tax
purposes; and
2. Whether allowable deductions shall be
claimed as deductions for income tax purposes or for estate tax
purposes.
My Executor is authorized to make these elections, and
any other tax related elections available to him under my Will
or under the laws of any jurisdiction, according to whatever
principles or considerations my Executor may consider relevant,
regardless of which beneficiaries may benefit or be disadvantaged,
and regardless of whether the result of any election is to
increase or decrease the amount of any particular tax or the
aggregate tax liabilities of my estate or any of my beneficiaries.
TENTH: POWERS. I give to my Executor, in addition
to the powers vested by law and those granted elsewhere hereunder,
the following powers which shall continue after the termination
of my estate until actual distribution of the assets:
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A. To retain any or all real or personal assets of
my estate and to sell or to exchange any or all of such assets
on such terms as he may decide.
B. To grant options upon, to mortgage, to lease
without limit of time, or to lease on ground rent, any real
property of my estate.
C. To make investments (including, without limitation,
investments in the common trust funds maintained by my corporate
fiduciary, if any) without being confined to "legal investments"
under the law of any jurisdiction and without regard to diversi-
fication.
D. To compromise any claims by or against my estate.
E. To retain and compensate a corporate custodian,
accountants and counsel (including investment counsel), for
advice and other professional services.
F. To disclaim any property on my behalf without
court authorization.
ELEVENTH: DISCLAIMER, RELEASE OR RENUNCIATION:
Notwithstanding any other provision hereof, each fiduciary
serving hereunder and each beneficiary shall have the right, by
instrument in writing, to disclaim, release or renounce, at any
time and from time to time, in whole or in part, any power or
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beneficial interest granted to him or her by law or under the
provisions hereof, provided, however, that no such disclaimer,
release or renunciation shall be binding upon a fiduciary's
successors, unless the said successors shall similarly disclaim,
release or renounce such powers.
TWELFTH: FIDUCIARIES. I appoint my son, r,INCOLN A.
WARRELL, as Executor hereunder and as Guardian of any property
passing to a minor with respect to which I am authorized to
appoint a guardian and have not otherwise done so. As Guardian
he shall have, in addition to the powers vested in him by law
and granted to him elsewhere hereunder, the power, in his
absolute discretion, to expend or distribute principal as well
as income, for the health, maintenance, support and education of
each such minor.
Upon the death, resignation or inability of my son,
LINCOLN A. WARRELL, to serve in either or both of the aforesaid
fiduciary capacities, he shall be succeeded by FARMERS TRUST
COMPANY, which shall have the same powers, rights, duties,
discretions and immunities as I have conferred upon the original
fiduciary named by me.
My corporate fiduciary shall receive compensation for
the performance of its services hereunder in accordance with its
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schedule of rates in effect from time to time during the period
over which its services are performed.
I direct that no fiduciary serving under the provisions
hereof shall be required to give bond or enter security in order
to qualify or to continue as such, any rule or law to the
contrary notwithstanding.
I relieve my individual fiduciaries from any and all
liability for loss or for any other cause which results from
their decisions, acts or failures to act, arrived at in good
faith; and they shall be absolved of any liability whatsoever if
they shall obtain the approvals for any past or future action
from a majority of the beneficiaries affected thereby who are
sui juris at the time the approvals are obtained.
THIRTEENTH:
DEFINITIONS. The following definitions
shall be applicable to all of the provisions of my Will, except
where otherwise specifically stated:
A. The terms "issue", "children" or any other term
denoting relationship shall be deemed to include adopted persons,
whether adopted prior or subsequent to my death, provided such
person was adopted prior to attaining the age of eighteen years.
B. The term "fiduciaries" shall be deemed, where
appropriate, to mean executors, administrators or guardians.
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CERTIFICATION OF NOTICE UNDER RULE 5.6 (al
Name 01 Decedent: .JONAS E. WARREI.I.
Date of Death:
04/25/96
Letters Issued:
05/10/96
Will No. 21-96-0384
Admin. No.
To Ihe Register:
I eertHy thai notice of benellclallnlerest required by Rule 5.6 (a) of the Orphans' Court Rules was served
on or mailed to the following benellclaries of the aboye.captioned estate on see at tached rider
l::IalM
Address
See attached rider
Notice has now been glyen to all persons entitled thereto under Rule 5.6 (a) except
Esther N. Nelester, who predeceased the decedent and Lincoln A. Warrell who is
the Executor of the estate.
Date
<i[/<j/1 v
SignaIUre,~7 (l ~yA--
Name BEVERLY R. BUOIN, ESQUIRE
C"LfUe:l'l'PI:C"""""1
Address Ledgewood Law Firm, P.C.
1521 Locust Street - 8th Floor
Philadelphia, PA 19102
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Telephone: ( 215 I 731-0302
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Capacity: Personal Representalive
XXXXX Counsel for Personal Representative
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JAN-07-97 TUE 17:04
LEDGEW00D LAW FIRM
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INHERITANCE TAX RETURN
RESIDENT DECEOENT
(TO DE FILED IN DUPLICATE
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3. ClosCly Held S.tc':f./P;:1f~r.ershIO Il1rerest. \Schet:\.l(e Ci l3)
4. ~ftO'19age~ Jnd NO'le~ ;;l!:~l!:",ao!e :Sc~~cule Q) (4)
5, Casn ::.1nk Cepc~Jlts .3& MI~e~!a!'1eou$ ?et$Ol"al ~roo~r~' \Se:"t.;j (5)
6. JOI~ly Ounca Prcper:y (Seoedu:e F) (6)
7. TreMlcrs IScheoule GIIScnedu:. L) (7)
8, 1'0\:11 Crou Ass!tS l\0t31 wiles '.7)
9, Funer.1 Expenses, AClmtntstratlvc Costs, MIscellaneous
E><pen,e. Iscnedule Hi
10. Deb.. Mong.ge IJabllrtle', Uen. {Schedule I}
11. rOtal OedUe1:0M (totnl Lne~ 9 & 10)
12. Nel Value cf E~~te ,Une 0 m,nus Une 111
13. Char,tacle and Government.1 eeoue'\$ (Scnedule J,
ut:l C1, fa l"e' minus 'ne'3
15. Spousal Trlln~ter~ \fgr date! of dtBtn atter 0.20.941
See InS~Uct10n5 fer Appllcal:le Percentagt on pllge 2.
(Include value. ~om Schedul. K or Scheau;e fA.1
16, Am:Junt ot Wne 14 taxable at 6~3 rate
,'"cluoe value$ from ScMdu!. K or Schedu:c Ml
17. Amount of une 14 taxable at 15~, rate
(lnCIUae values from Scnedule K or Seheout~ M.)
18. Prlnelt:!ol tax du~ (Add t.1X 'rom Lme 15, 1& and 17)
19. Credits Spousal Pov~rty Crealt ?ncr Pa\men~5 Oio:.cour.t
0,~O _ ~S.OOO.OO :.~94.74
2O,J!...!r1'l~ jt; nr~a~r 11'l~n line 1~~.F.'C'.:~ thp. t1,ffP.rl!nr.p. nn I T~C,n 1'h.g IS tf'~ nVERPAYMENT.
lAJ U !r:hl!C:k hereU \IOU are reaues~nQ 8 feru..n~.L~.ur ovcrcavment.l
21. If Line '915 greater man L.:ne 19. cn~r t"e difference en Line 21. ThiS IS t.~e iAX DUE.
A. =n~r the lntcre~t on the calan:c due on l.:ne 21A
B EnU!rthe tOUI of Line 21 and 21A on line 2'8, illlS 1$ t!'lv BALANCe DUE.
Mnk heck Pot . bl 1'): q" ."t r t Wi I.. (lnt
~ ~ BE SURE TO ANSWER ALb..QJIFSTIONS ON PAGE' AND TO IlEC:HEC:~ MATH <I <l
''':I''ICl.er ~e..=.'1 t'':. cl Cl'-. "'.... I 0..:1.... ''''I' ,..~.. ....I"';~oI.a ,.." ~o::,-"I"I. ,~~~..d,r:;""~:~Cl.::n"."'1 ,:~\"Clolt." .loCI e~l~t''''.l:'~\. .ir:,::o ~!",# r...t1 at M\' ....~.)"'I.Q'1. "'''0: O~l,.t",' 'llr..t".
,=o".t~"."C to'l":: ~ I., , Ci','l:,r' :~:'jt ...1 ~=,:1I c~u:e po..:: :~e=" 'e:ctle,::..1 ~~.., ~1t"''1I','''..'' C"'<:I~'.' (,on 0" .:r$O.V.' Q~"_r ~!'I,1n ...., :r:non.1t re:'e:::~:::'~''': '\ :J.1::ec 01"'&11 ,:"'10l'....lt.C1"I c'
'" ",~r .,.~I"r~r "" a"" ."1"1'" ,..l'l.~P
. .-...
.;...'"ti I
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I
T
U
l
e
.
I
o
N
1. ~:. l,)r)O. ',)1)
,
~"II"I
;~=. ..,
(8)
(9)
~1. :L~~
';'37.1)'71:,80
(10)
soe.~46.3a
:. ceo;.913,S9
64 OCO~
1.00:1.9-3.,9
(11)
(12)
(13)
(141
(15)
c . 00 x. Q.Q..-
n. Ot~
c;,~. 39.Le::
(16)
... .___~BS
31": . 550 X 06 2
T
A
X
C
o
M
P
U
T
A
T
I
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(17)
14 . 000 . 00 X .1S -
:.100.00
(18)
~l ~ q4 . q2
In:crc;St.
q. gq4 . "4
~ I1C
, 00
(19)
(20)
(21)
(2111)
(21B)
3,600.00
() ~,')
:I . "_Q.<l.-.jlll
j;'.!
.~ -:,w,"-,,'-' c~ c;:.~=," ::Ii ::.;:Cf;:;I;:..i ~,:-R ::;\..l'~:; aE':'I.''''': :'::;:::11'~~
1/91'17
.~~ _ tf. ;Z:AA.P/./...- :~-~::~~-~'~'?P.;~\~~~~:,;;---. --- -. -.. -. ---. -. --- -. --.
::;,n.
!: ':-".;'_..'~~:" . III !,ll,r,J1 I!F ,-:_'_~ ~ -...;,~ ~~"P! ;.! '. ~..- '" ..:;: ::-=-:1(:
.i)l'l.t I, I" 1:',I"lL:, l :.::.:..:.. ;"'.:;,,:..;.~,::' ~ ~~~-;~;.. '; ~ ;~~:;.. =:.:.'.:;;;;;... ~ ~..... ~.. ~ ~.........
:' \, ;!::.lz.d~l~:~:.a. :;; :?:~:
I I':'r I (! '
,
=';"- 1500 Qe.., :-.".;
::~:',",:;r' ';1 ~~" I~'r\ :::. ,\ .L"t. :~ " ;-")~.. ,:~f"'\". .,.
Act '48 01 1994 provides lor the reduction at the tax rales Imposed on Ihe net value 01 Iranslers to or lor
Ihe use 01 Ihe spouse. The rales as prescribed by Ihe slatule will be:
e3% (.03) will be applicable tor eslales 01 decedenls dying on or aller 7/1/94 and belore 1/1/96
e2% (.02) will be applicable lor eslates 01 decedenls dying on or aller 1/1/96 and belore 1/1/97
e1% (.01) will be applicable lor eslates 01 decedents dying on or atter 1/1/97 and belore 1/1/98
eSpousal translers occurring on or aller 1/1/98 will be exempl Irom Inherllance lax.
PLEASE ANSWER THE FOllOWING QUESTIONS
BY PLACING A MARK (X) IN THE APPROPRIATE BLOCKS.
1. Did decedent make a transfer and:
a. retain the usa Of Income of the property transferred,. . .
b. retain the right to designate who shall use the property transferred or Its Income,
c. retain a reversionary Interest; or . .
d. receive the promise fer hfe of either payments, benefits or carc? .
2. If death occurred on or before December 12. 1982, did decedent WIthin two years preceding death
transfer property without receiving adequate considcrabon? If death occurred after December 12,
1982, did decedent transfer property Within onc year of death WIthout receiving adequate
conSideration?
I
3. Did decedent own an 'in trust for' bank account at his or her death?
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,
YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
Form 1500 {n... 1.1141
COPVrlght (c) '09~ 101m lolt'l'fa'. only CPSYIleml. Inc.
I
I
I
I
I
I
REV. ,!)OJ[)l. . l4.BUI
SCHEDULE B
21-96-0384
co......oWv" AI.!" or I'rINNSV\ v.'"
INti 'flltA...Cf 'AX "1_1U1 N
n :s10fNl hI-C[O :N'
FILE NUMBER
ESTATE OF JON/\S E. W/\RRELL
--
(AIillll!gWY Q\nIIY~I~h1.9lS\UYOO1nhlPJllY'Lll~-1Ij'~IO'~~-Qn.SChCd~I~_E)
ITEM DESCRIPTION
VALUE AT DATE
~
$48,000 Par
Great Dane Holdings sub deb
14.50\ due 01/01/06
CUSIP NO. 39031P/\Bl
Interest accrued to 04/25/96
1
44,460.00
2,218.02
92.625
2
$1,000 par
Johnson county, Indiana
Economic Dev 1st Mt9 Rev Bonds
series 1986/\ and Series 1986B
(First Nepenthe Health Care
Partners III, Ltd. project)
405,916.00
0.00
46.55
3
8,720 Shares
Carlisle corporation
941,169.30
52.70
4
17,859 Shares
Dover corp.
84,069.30
5
2,793 Shares
Financial Trust Corp.
30.10
1 0 en hnc e a ltula 10
III more space is needed. insert additiOnal sheets of same size-)
Copyughl (tl1DlJ4Iotm ,0I1IN8'1I only Cl'sy""m,,lnc,
form 1500 Scheau1e B lRe'l...eSI
2
n[v - I~O.ll [)(. 11-11'1
SCHEDULE E
CASH, BANK DEPOSITS AND
MISCELLANEOUS
COUUO*IV[AUIIOr NNN'Vl VA",A
l,.lt IHTA,.cl TAX Ill: lUIlN
n SI()[Nllucrot,.,
FILE NUMBER
21-96-0384
ESTATE OF
JONAS E. WARRELL
lAll.1l1l11lWY oJnIly.:J!W.O~hJlI9hl.2lSYr&!!!!b!Il.mYIu>c..!Ijlell!led~n.Seh~dYlcJ')
ITEM
.JiUM
VALUE AT DATE
DESCRIPTION
1 Carlisle Tire and Rubber
Company - pension payment
742.35
2 Cash in safe deposit box
6.00
3 Drexel university - Interest
in the pooled income fund
Balance per letter from Drexel
university, a copy of which is
submitted herewith
696.97
4 The Thornwald Home - resident
account
77 .07
5 Farmers Trust Company -
checking account #443581
Balance per bank letter, a
copy of which is submitted
herewith
Interest accrued to 04/25/96
4,769.60
1.04
6 Wheat First Money Market
Account
134.32
7 Tangible personalty
100.00
TOTAllAlso enter on lIne 5 Recaptulatio
(Attach additional 8 1/2' K ". sheets if more space IS nceded)
COPV"9hl (t11994 101m SOIlWII. only CPSystems,lnc.
$ 6.527.35
1'000m 1500 Sc.tutdul. E In.w.2..lI'1
,
'.
BCIIElJUl,E G
'I'HANBFERS (continul!d)
FILE NUHlllm: 21-96-0384
ESTIITE OF: JONIIS I" WIIIlRIU.I,
ITEM
NO
12
13
D1,CEDENT \
lNTlmEST
lJOLLIIR VIILUE m'
DECEDENT'S INTERES
DESCRIP'I'10N 01' PROPERTY
1'0'1'111, VIILlm
EXCLUSION OF IISSI,-r
Gift of caoh on 01/04/96 to
Harjoric W. Dowd,
granddaughtcr of thc dcccdcnt
3,000.00
10,000.00
100
7,000.00
Gift of caoh on 01/04/96 to
Thercoa C. Warrell,
granddaughtcr of the decedent
3,000.00
10,000.00
100
7,000.00
14
Gift of caoh on 01/04/96 to
Mary W. silva, granddaughter
of the decedent
3,000.00
10,000.00
100
7,000.00
15
Gift of caoh on 01/04/96 to
Chari eo J. Warrell, grandoon
of the decedent
3,000.00
10,000.00
100
7,000.00
16
Gift of caoh on 01/04/96 to
Richard A. Warrell, grandoon
of the decedent
3,000.00
10,000.00
100
7,000.00
Total. (Carry forward to main ochedule) . . . ~
35,000.00
IlEV - '!In!.)!. . \I-lUll
Co""O~YrAt.!"Or 1"1"""\ YANlA
INt' 'HtTA",Clh' 1~)!. Ifl'tlJl N
Il ,SI()rNt tcrn -PH
SCHEDULE H
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
21-96-03B4
ESTATE OF JONIIS E. WIIRRELL
FILE NUMBER
ITEM
A.
1
2
B.
C.
AMOUNT
OESCRIPTION
Funeral f:)cpenles:
Carlisle Memorial Service,
Inc.
Fee for government grave
marker
90.00
Hoffman-Roth Funeral Home,
Inc.
Balance due
7,120.00
431.70
Total funeral expenses from continuation pagels) :
1.
Admlnlstrallye Costs:
Personal Representative Commissions
Social Securtty Number 01 Personal Representatiye 20B - 24 -0341
Vear Commissions paid
40,000.00
2. Attorney Fees
lB,OOO.OO
3.
Family Exemption
Claimant
Address 01 Claim.nt al decedent's death
S'eel Address
City
933.00
Relationship
Slale _ Zip Code
4.
Probale Fees
1
Miscellaneous f:)cpenses:
DreyfUS Investment Services
corporation
Wire and legal fees
2
Dreyfus Investment Services
corporation
Commissions and fees for sale
of securities
l,350.6B
3
Financial Trust Company
Interest from 05/04/96 through
OS/22/96 (payoff date) on
outstanding promissory Note
1,773.76
4
Lincoln II. Warrell
Reimbursement of miscellaneous
administration expenses
is 1 n
e r. S fr
n inuation oaae(n) :
1
s
TOTAL (Also enter on line 9 RecaPI ul ;0
(If more space Is needed, Insert additlona' sheets of same size.)
Copvughl (c) 10g.'Qfm .ollw...e only CPSyslllm., tnc.
FOlm 1500sc"edulll HtRllv. 7-11111
N/II
51.00
23.73
SCHEDULE H
FUNERAL EXPENSES (continued)
FILE NUMBER: 21-96-0384
ESTATE OF: JONAS E. WARRELL
ITEM
NO
AMOUNT
DESCRIPTION
3
T. Jimmy's place
Funeral luncheon
431.70
Total. (Carry forward to main schedule) . . . ~ 4JI,10
~~-~ -
n[V.'~'lo.t p.03}
SCHEDULE I
DEBTS OF DECEDENT,
CO.......ONWEAL 1.tOF PENNSYlVANIA
IN..[mTANC[ ,AXUETUtlN
RESIOEN'DECEDENT
21- ~)() .0]1101
FILE NUMBER
ESTATE OF JONAS E. WARRELL
ITEM
AMOUNT
DESCRIPTION
1
Dr. Paul Dalbey
Balance due
(j, UO
2
Emerald Drug
Balance due
!.I 0 , !j"
3
Financial Trust Company
Interest due on loan - check
written prior to death
(04/14/96) on lifetime account
but clearing after the date of
death
2,9!i6.2!l
4
Financial Trust Company
Balance due on Promissory Note
dated January 4, 1996 with
variable interest due monthly
and principal due January 3,
1997. A copy of the
Promissory Note is submitted
herewith.
430,000.00
5
Ledgewood Law Firm, P.C.
Balance due for lifetime
services
102.45
6
PA Department of Revenue
Estimated income tax due for
1996
250.00
7
The Thornwald Home
Balance due
3,669.73
TOIAklfl!iQ~0I9LQnJ'n9JO. n99.1pllul~llonl ^
(If more space is needed, insert addlUon.11 sheet5 01 lolma !tIle)
COPY'lghl(C}'Og4'orm ,ollw.r. only CPSy'leml,lnc.
^^ $ ^ ^^ _^_!I.n,..ol:i~
liP," t!KXJS(".dul.IIII.. '.031
-..-
---... _..~ \ ....
\
IS /1',) . ,,;'
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
I
C
~t~
BUREAU or INDIVIDUAL TA~ES
IHttLMIIAN(t tAil DIVISION
DIP'. :1101101
llARAlSlIUNC, p" 11118-0,,01
NOllCE or INIlERITANCE lA~
APPRAISEMENT, ALLOWANCE OM DI5Al.LOWANCE
or DEDUCllONS AND ASSESSMENT or lAX
'"L'"''''''III'''
BEVERLY R BUDIN ESQ
LEDGEWOOD LAW FIRM
1521 LOCUST ST 8TH FL
PHILA PA 19102
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
0,,-7.8-97
WARRELL
0',-25-96
21 96-038(,
CUMBERLAUD
101
JOUAS
Anou"t ReMitted
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAUD CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
itiv:isW-EX-"FP-C03:9:fj-NOTicE--OF-YNHEiiiTANCE-TAic-A-ppRiiisEHENT",--"Li."oWANCE-iiFi-----------------
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF WARRELL JONAS E FILE NO. 21 96-0384 ACN 101 DATE 04-28-97
TAX RETURN WAS' I X) ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. R..1 Est.t. CSch.duI. A) III
2. Stocks and Bonds (Schedule 8) (2)
3. Clos.ly Held stock/p.~tn.rship Interast (Schedule C) 131
4. Hortg.ges/Hota. Receivable (Schedule DJ (4)
S. Cash/Bank Deposlts/Hisc. Personal Property (Schedule E) 15)
6. Jointly Owned Property (Schedule f) (6)
7. Transfers (Schedule Gl (7)
8. Total Alsat.
) CIlANGED
NOTE: To insure prope,.
credit to your account,
lubnlt the upper portion
of this for. with your
tax pay"ant.
.00
1,477,832.62
.00
.00
6,527.35
.00
112 , 000.00
IBI
1,596,359.97
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Ad". Costs/Hisc. Expenses (Schedule H) (9)
10. D.bt./Ma,tg.o. L18bl11tI.s/L18ns ISch8dul. Il 1101
11. Total Deductions
12. N.t Velue of Tax Return
13. Charitable/Govern"ental aequests CSchedule J)
14. Net Value of Eltate Subject to Tax
71,370.58
437.075.80
Ill)
U2)
US)
U4)
~oR.446 3R
1,087,913.59
84,000.00
1,003,913.59
If an assessmant was issued previously, lines 14. IS and/or 16, 17 and 18 wiil
reflect figures that include the total of ~ raturns assessed to data.
ASSESSMENT OF TAX:
IS. AMount of Line 14 at Spousal rat. CIS)
16. AMount of Line 14 taxable at Lin.al/Cla.s A rat. (16)
17. AMount of Line 14 taxable at Collat.ral/Class a rata (17)
18. Principal Tax Du.
NOTE:
.00 X .00=
989,913.59 X .06=
14,000.00 X .15=
UB)
.00
59,394.82
2,100.00
61,494.82
TAX CREDITS:
PAYMENT
DATE
07-24-96
01-Z4-97
DISCOUNT 1+ 1
INTEREST/PEN PAID C-I
2,894.74
.00
AMOUNT PAID
RECEIPT
NUMBER
AA146554
AA185129
55,000.00
3,600.08
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
61,494.8Z
.00
.00
.00
. IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
I IF TOTAL DUE IS LESS THAN tI, NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REflECTED AS A "CREDIT" ICR), YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
E
(;C,.
'.' .
--I
"
RESERVA'ION' E.t.t.. o' d.,.d.nt. dyln. on 0' b.'o,. O.,..b.' I'. lOa' -- I' .ny lutu'. Int.,..t In tho ..t.t. I. t,.n".".d
In po.....lon 0' .nJoy..nt to CI..' a (,oll.t.,.11 b.n..I,I.,I.. o' tho d.,.d.nt ..t., tho ..pl,.tlon o' any ..t.t. '0'
111.0' '0' y..'" tho co..on...lth h.,.by ..p,...ly ,...'v.. th. ,Ioht to ...,.1.. and ...... t,on.I., Inh.,lt.n,. ,....
at the l.wful Cl.'. a (coll.ter.)) rate on any such future Intere,t.
PURPOSE Of
HancE:
To fulfill the requlre.ent, of s.ctlon 2140 of the Inherlt.nc. .nd E,t.t. l.M Act, Act 21 of 1995. (7l P.S.
S.ctlon '140).
PAYKEHT;
O.t.'h tho to. po,tlon 01 thl. Notl,. and .ub.lt .Ith you, ..y..nt to tho R..I.t., 01 Will. p,lnt.d on tho ,.v.,.. .Id..
--M.k. check or .on.y order payable tot REGISTER OF MILLS, AGENT
REFUND (CR)I
A r.fund of . taM cr.dlt, which wa' not requested on the T.M Return. ..y be r.qu.,t.d by coapl.tlng an ~Appllcatlon
for R.fund of Penn,Ylv.nla Inherltanca .nd E,t.te T.x~ CREV.1313). Appllc.tlon, ara av.ll.ble .t tha Offlc.
of the Ragl,ter of Willi, any of the 23 Revenue DI,trlct Offlca', or by calling tha ,paclal 24-hour
an,warlng ,arvlce nu.b.r' for for.. ordarlng: In pennsylvanl. 1-800-362-2050, out, Ide Penn,ylvanl. and
within loc.l H.rrlsburg .ra. (711) 757-8094, TOO' (717) 772-2252 tHearlng I.palred Only).
OBJECTIONS:
Any party In Intara't not satllflad with the appralse.ent, allow.nc. or dl,allowanca of deduction" or ."e...ent
of ta. Clncludlng dl.count Dr Intere.tl .. shown on this Hotlc. .ust obJ.ct within .IMty (60) day' of receipt of
this Hotlc. byt
--.,Itt.n p,ot..t to tho 'A O...,t..nt 01 R...nu., Oo.,d o' A.p..I.. O..t. '010'1. H."I.bU". .A 171'0-1"1, OR
__.Iectlon to have the aattar d.teralned .t audit of the account of the personal repr.,ant.tlv., OR
.-app.al to the Orphan,. Court.
ADHIH
ISTRATlVE
CORRECTIONSt
r.ctual .rror' dlscov.red on thl. .,.e".ent .hould b. addre.,.d In writing tot PA Depart.ent of R.v.nue,
aur.au of Individual TaMe', A1TN: Post A"es,..nt Ravlaw unit, Dapt. 280601, H.rrl'burg, PA 171l8-0601
Phon. (717) 781-6505. Se. pag. 5 of the booklet ~Instructlons for Inh.rltanc. Tax R.turn for a Ra.ldant
Deced.nt" (REV-ISOI) for .n axpl.natlon of adalnl.tratlvalY correctablll llrror..
DISCOUNT:
If any t.x dull I. paid within thr.. (5) calendar .onth. .fter the d.ced.nt.. daath, . flv. p.rcent CSX) dl.count of
t~ ta. paid I. .llow.d.
PENAL TV:
The ISX ta. aan..ty non-participation penalty I. co.putad on the total of the tax 8nd Int.re.t ....s..d, and not
paid b.for. January II, 1996, the flr.t day after the end of the taM a.na,ty p.rlod. Thl. non-participation
.an.lty I. .....I.bl. In tho .... ..nn.' .nd In th. tho .... tl.. ..,Iod .. you .ould .....1 tho t.. ... Int.,..t
that has ba.n a......d a. Indlcat.d on thl. notice.
INTEREST:
Int.re.t I. charg.d b.glnnlng with flr.t day 0' ~ellnqu~y, or nine (91 .onth, and on. Cl) day froll the dat. of
d.ath, to the data of payaant. TaM.' which b.ca.. dellnqu.nt bafora January 1, 198Z baar Intera,t at the rat. of
.1. (6X) p.rc.nt per annull calculated at a dally rat. of .000164. All taMa' which beca.. d.llnquent on and aftar
January 1, 1982 will b.ar Int.re.t at . rat. which will vary fro. cal.ndar y.ar to cal.ndar y.ar with that rat.
announc.d by th. PA n.part.ent of Aev.nu.. Th. appllcabl. lnt.r.,t rat., for 1'82 through 1"7 ar.:
'!!!!: Int.rnt R.t. DailY tnt.rnt Fltctor !!!! Int.r.st Rat. DailY Inhr.st Factar
1981 zax .000548 1987 OX .oaollt1
un lOX .000418 198a-I991 lIX .000301
1984 lIX .000101 1992 OX .000ZU
19115 UX .00n56 1993-1991t 7X .00019Z
1986 lQj( .000Z74 1995-1997 OX .OOOZU
--Int.rnt I. calcul.t.d a. followS:
INTEREST = BALANCE OF TAX UNPAID X NU"SER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Hot Ie. I.,u.d .ft.r the taM becOll.' d.linquant will refl.ct an Int.r..t calculation to flft..n CIS) day'
b.yond th. data of the .....'..nt. I' pay..nt I. .ad. aft.r the Int.ra,t coeputatlon dat. ~ on the
Notlc., additional Int.r..t au.t b. calculat.d.
'11
.1
'1
i
!
i
I
.1
, j
"
~
-.......,. 1Vf. JI ...
E
-
REGISTER O~' WILLS OF CUHBERLANIJ COUNTY
INVENTORY AND APPRAISEMENT
of the wets of the Estate of ... .....~.!l~.'.'\~...f,......W~.~~.~~~
late of the ............ ...................... ............................................
.. ................ ~ ...
of '.
...................... ..
Deceased.
,;
Dale CICllulNd
If ..~
Ie ,. ,. Ta
;;
i,
.'
I
See ~ttached rider
1.486.873 39
.'
.....
- .
0 .!:2 L2
() .::,: ...
.;.J :.'~
.-c
(:. .
7:
Cl .. ,
u ~ ;
L....
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COC~T'i OF CUl1BERLASD
....... ........
. ..I.. .Lin<:.oln. A. ..I;a.r.rcll.
ExCCJt or
~~:\'
decea~, beiog duly... .... . . accordill~ to law, d~ptlSe and say that the II~ms appeariog
in lhe (ol1owlng Invl'l1lory and Appraisement Include all 01 the p"rsonal assets wherev~r situate and all of
Ihe. real estale in the Commonwealth Ilf PconnsylYlllla n( said dcoctdcnl; Ihal lhe valuation placed opposite
each item of said Ioventory r~reseols its fair value as of the dale of t~e dea.d~l's death; and that
decedeot owned 1:10 real estate outJide the Commonwealth of Pr.nnsylvanfa except 'tliat which appean In a
merDDrandum It the end of this Inventory.
(\f the Estate Ilf . J"Ud,. .F.... l.:J.x:rell . . . . .
.. .... . :;.{J../1Y::-.I.dU. ." .......... and SUbScribed! ;/. p . /h/'
before~s...... ........ 9:.tl. . ........................ day ..~~.a:..(/.I'~..
<}.'7 Linceln .~. "arre...1
.... -:. -J::,(.tt--:<.hr-:p .; A. ~. 19, ........... . .. .... ...............
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Eutate Inventory
Valued as of Date of. Death
Par
Value
Bonds, Debentures, T-bills
48,000
Great Dane Holdings sub deb
14.50% due 01/01/06
$
44,460.00
Interest to date of death
2,218.02
1,000
Johnson County, Indiana
Economic Dev 1st Mtg Rev Bonds
Series 1986A and Series 1986B
(First Nepenthe Health Care
Partners III, Ltd. Project)
0.00
Total Bond, Debenture, T-bill
$
46,678.02
No. of
Shares
Stocks
8,720
Carlisle Corporation
$
405,916.00
17,859
Dover Corp.
941,169.30
2,793
Financial Trust Corp.
84,069.30
Total Stocks
$ 1,431,154.60
Cash
Carlisle Tire and Rubber
Company - pension payment
Cash in safe deposit box
Drexel University - Interest
in the pooled income fund
$
742.35
6.00
696.97
The Thornwald Home - resident
account
77.07
Total Cash
$
1,522.39
Checking Account
Farmers Trust Company -
checking account #443581
$
4,769.60
Interest to date of death
1. 04
Total Checking Account
$
4,770.64
Page 1
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\.
D NO. AA
185129 COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
OFFICIAL RECEIPT. PENNSYLVANIA INHERITANCE AND ESTATE TAX
'*
1fY.II6!fXI.....'
RECEIVED FROM:
I
ACN
ASSESSMENT r:'I
CONTROL ...
NUMBER
AMOUNT
BEVERLY R BUDIN ESQUIRE
LIEDGEWOOD LAW FIRM PC
1521 LOCUST ST 8TH FLOOR
PHILADEI.PHIA, PA 19102
101
f::3,600.00
ESTATE INFORMATION:
1:1 FILE NUMBER
~ 21-1996-0304
1:1 NAME OF DECEDENT (LAST)
~ WARRELL JONAS E
~ OATE OF PAYMENT
Iii 01/27/97
B POSTMARK DATE"
COUNTY
SSN 277-07-0671
IFIRST)
(MI)
CUMBERLAND
DATE OF DEATH
04/25/96
REMARKS LINCOLN A WARRELL
C/O BEVERLY R BUDIN ESQUIRE
SEAL CHECKII 125
*1his Receipt Replllced - Receipt M 185113 -Voided
~ TOTAL AMOUNT PAID
'53,600.08
DO
'J ..,.;/'
}' . ,- .
RECEIVED BY _-_,'1/..,/(. , ,:' ...-<.../;.r..'v
.~..' 5tGNATUAE /' . "
. "" /I'. ~.I.,
MOny C. LEWIS .,. '.'~r. -7' ;r
REGISTER OF WILLS -
REGISTER OF WILLS
. .
.- -...-
~. .--..Ji4-"""'\i). -."'''....-::.
___.________.__ _nO _ ._.,.___-- .-
1"1162111....1
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
OFFICIAL RECEIPT. PENNSYLVANIA INHERITANCE AND ESTATE TAX
'*'
DNO.AA 185113
RECEIVED FROM:
a
ACN
ASSESSMENT I:t
CONTROL IiII
NUMBER
AMOUNT
BEVERLY H BUD]N ESQU]RE
L1EDGEWOOD Lml F]RM PC
152] LOCUST 51 8TH FLOOR
PH]LADELPH]A, PA 19102
101
..3,600.00
\
\
"-
"./'
'./
'\:,
SSN 277-07-0671
(FIRST) (Mil
m TOTAL AMOUNT PAID
$3,600.00
00
RECEIVED BY
SIGNAtURE
REGIS1ER OF WI LLS
MARY C. LEW]S
REGISTER OF WILLS
----- -"- .- - -+"-. ,---- -~- ,.-.. .._- -~_. --,- -~- -.." -
_'_U_._ _ _-.._ - _. -. - --' --
- .
..---
_._----._.~ ..-.'~r .1:.
COHHONWEALTH OF PENNSYLVANIA
DEPARTHENT OF REVENUE
NOTICE OF DETERHINATION AND
ASSESSHENT OF PENNSYLVANIA
ESTATE TAX BASED ON FEDERAL
CLOSING LETTER
DATE
ESTATE OF
DATE OF DEATH
FILE NUHBER
COUNTY
ACN
/ j- I (l J - vJ.
BUREAU OF INDIVIDUAL TAXES
IHltlMJ1lNC[ TAX DIVISION
O{Pl. :80b01
HlRAISlURG. PA 11128-0bOl
BEVERLV R BUDIN ESe
LEDGEWOOD LAW FIRM
1521 LOCUST ST 8TH FL
PHILA PA 19102
~ ,',
\~l:
09-28-1998
WARRELL
04-25-1996
21 96-0384
CUMBERLAND
202
A"ount R...itt.d
'*
.n.I"II ". tll.'"
JONAS E
MAKE CHECK PAVABLE AND REMIT PAVMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE. PA 17013
NOTE: To insure proper credit to your eccount. subeit the upper portion of this fore with your tax payeent.
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES ~
iiEV:'i36-EiCAFP-Tii3".-9'ir----ii.-NOfic'E-Oj:--tiETERiiiiiAiiOrn,iiti-AsSESSHEii'r-----------------------------
OF PENNSVLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER ..
ESTATE OF WARRELL
JONAS
E FILE NO.21 96-0384
ESTATE TAX DETERMINATION
1. Credit For State Death Taxes as Verified
2. Pennsylvania Inheritance Tax Assessed
(Excluding Discount and/or Interest)
3. Inheritance Tax Assessed by Other States
or Territories of the United States
(Excluding Discount and/or Interest)
4. Total Inheritance Tax Assessed
5. Pennsylvania Estate Tax Oue
6. Amount of Pennsylvania Estate Tax PreviouslY Assessed
8ased on Federal Estate Tax Return
7. Additional Pennsylvania Estate Tax Due
TAX CREDITS:
PAVMENT
DATE
RECEIPT
NUMBER
OISCOUNT (+)
INTEREST/PEN PAID (-)
ACN 202
58.600.08
.00
AMOUNT PAID
DATE 09-28-1998
26.429.18
58.600.08
.00
.00
.00
TOTAL TAX CREDIT .00
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
elF PAID AFTER THIS DATE. SEE REVERSE SIDE (IF TOTAL DUE IS LESS THAN $1. NO PAYHENT IS REQUIRED
FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR I. YOU HAY BE
DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.)
PIlRPOSE !IF
NOTlCEI
10 fulfill the requlr..ents of Section 21~5 (b) of the Inheritance end Estata Tax Act, Act 21 of 1995. (72 P.S.
s.ctlon 91ltS).
PAYHEHTt
DetllCh tM top portion of thh Hotlc. and sublllt wIth your pay..nt to the Aaghter of wills printed on the
r.....r.. side.
_.. Kek. check or IIOMY order payable to: REGISTER OF MILLS, AGENT.
REFUND (CR) I
. r.fund of . tax credit ..y ba requaltad by co~l.tlng ~ "Application for R.fund of PennsYlvanl.
lnn-rltInCa end Estet. 'ax. (REVw1313J. Application. at. available at the Offlca of the Reglstar of Will.,
~ of the Z3 Revenue Dlltrlct Offlca. or fro. tha Depart..nt'l Z4-hour Bnaw.rlng ..rvlce ~.r' for for.' orderlngl
In Penn.ylvanla l-eaO-S6Z"'ZDSD, out. Ida Pannsylvanla and within local Harrisburg .t.. (7171 787-8094,
TOOl (717) 772-2252 CH..tlng l~.lr.d Only).
oa.ECTIDHSI Any party In Intar..t not utl,flad wlth the .......ant of \8. a. .hown on thl. notice .ay objact vlthln
.Ixty (60J day. of receipt of thl. Hotlce by:
--vrltten prote.t to the PA Depart.ant of Rav.nue, aoard of Appeals, Dapt. 281021, Harrisburg, PA 1712:8-1021, OR
--electlng to have the ..tter d.tuelned lit eudlt of the per.onal repre.entatlvII, OR
--~al to the Orphan" Court
ADMIH-
ISTRATlVE
CORRECTIONSI
Factual error. dl.cov.red on thl. 1I..e...ant ~ld be addra..ed In writing tOI PA Oepartaent of Rev~,
Bureau of Individual 'a.a., AllH: Po.t A..a..llant Review unit, Dept. 2:80601, Harrl.bUrg, PA 1712:8-0601,
Phone (717) 181-6505. S.. page S of the bookl.t -In.tructlon. for Inherltanca Tax A.tunn for II Ae.ldent
Decedent" (REV-1S01) for en ..plan.tlon of adalnl.tratlv.ly correctable error..
PEHALTVI
The IS~ tax aane.ty non-participation penalty I. coeputed on the total of the tll. and Intera.t as.e.sad, end not
paid before January 18, 1996, the flr.t day aft.r the .nd of the taM aan..ty parlod. This non-participation
penalty Is app.alable In the ...e lIann.r and In the the ..... tI.. parlod .. you would app.al the tax and Int.r..t
that has been lI.ses.ad as Indlcat.d on thl. notice.
INTEREST I
Additional Penn'Ylvanla Estate T.x ass.s..d a. a re.ult of a change on the Fad.ral Est.te Tax closing
l.tter beCOlle. delinquent at the expiration of one (II eonth fro. tha date tha final notlc. of the Incr....
In Federal Estate Ta. I. r.celved.
Ta.a. which bec". d.llnquent before January 1, 198Z b.ar lnt.re.t at the rata of six (6XI parcent per ~
calcul.ted at a dally rat. of .OOOI6A. All taMe. which beca.. delinquent on or .fter January 1, 198Z viii baar
Inter.st .t a rate which viii vary froe calendar year to c.lendar y.ar vlth that rat. ennounc.d by tha PA
Depart.ent of Revenua. The applicable Interest r.tes for 198Z through 1998 aral
Ve.r Intere.t Aate Oally Interast Factor
~
Int.r..t Rat.
Dally Inter.st Factor
1982:
1985
1984
1985
19"
--Inter.st
ZG% .000548
16~ .000438
I1X .000SOI
ISX .000SS6
lOX .0002:14
h calculated a. follows:
1981
19a&-1991
1992:
1995-1994
1995-1998
9X
llX
9X
7X
9X
.0002:47
.0oolDt
.000Z47
.000192
.0002:47
INTEREST = BALANCE OF TAX UNPAID X NUNDER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Kotlca Issued after the ta. beCOllll' delinquent viii r.flect an Intara.t calcul.tlon to fifteen (151 days
beYond the data of thct ......lIIIOt. If paY1lant Is .ade .Uu the Intar..t co~t.t1on data shoWn on the
Kotlc., adclltlonal lntenst MIst be calculated.
',' If')'/ . ,I,
BUREAU OF INDIVIDUAL TAKES
IHHERl1ANC[ tAX DIVISION
DlPl. 7110bOl
'~RRIS!URGf PI. 171ZS.0bOl
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 NUMBER
COUNTY
ACN
09-21-1998
WARRELL
04-25-1996
21 96-0384
CUMBERLAND
201
BEVERLV R BUDIN ESQ
LEDGEWOOD LAW FIRM \,1.
1521 LOCUST ST 8TH FL. ~I ,
PHILA PA 19102
r
Allount Renitted
c...
~
In..'' II ,,, In.'''
JONAS
E
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE: To insur. prop.r cr.dit to your eccount, sub.it tho upper portion of this fonn with your te. p.y..nt.
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES ~
RifY:483--EX--AFP--COi::97j-----iii-Niific:E:-OF--UETifRHIiiATIiiN-Aiiu-ASisEsSiHENif----------------------------
OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN ..
ESTATE OF WARRELL
JONAS
E FILE NO.21 96-0384
ESTATE TAX DETERMINATION
ACN 201
1. Credit For State Death Taxes as Verified
58.600.08
2. Pennsylvania Inheritance Tax Assessed
(Excluding Discount and/or Interest)
.00
3. Inheritance Tax Assessed by Other States
or Territories of the United States
(Excluding Oiscount and/or Interest)
4. Total Inheritance Tax Assessed
5. Pennsylvania Estate Tax Due
TAX CREDITS:
PAVMENT
DATE
RECEIPT
NUMBER
DISCOUNT (+)
INTEREST/PEN PAID (-)
AMOUNT PAID
DATE 09-21-1998
26.429.18
58.600.08
.00
TOTAL TAX CREDIT .00
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
sIF PAID AFTER THIS DATE. SEE REVERSE SIDE IIF TOTAL DUE IS LESS THAN $1. NO PAYHENT IS REQUIRED
FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT"' ICR I. YOU HAY BE
DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.)
PlJIPOS[ or
N01'ICE:
10 fulfill the reqult...ntl of Section ZU!i Ib) of the IntMrltanco and htete Tall Act, Act 21 of 1995.
In P.S. Sectlon 914S).
PAVHEHTt
o.tech the top porUon of this HoUce and subalt with your payeent to tho Reglst.r of NlIlI printed on thfl
,..v.,... aide.
n Kako check or ODIMIY orde,. payable to: REGISTER OF HILLS, AGENT.
REFUND (CR) ~
A rofund of . tax credIt ..y bo ,.oquelted by coapt_tlng an -Appllcetlon for R.fund of Pennsylvanl.
Ioh.rltenco ~ [stet. Tax. IR[V.1313). Applications .t. available at the Office of the Reglstet 0' Willi,
any of the Z3 Revenue District Office. or froe tho Dopa,.t..nt", Zit "hour en....rlna ..rvlce nu.ber. for for.. ordering:
In Penn,ylvanl. 1.aOO-362-Z0SD, outsIde Pennsylvanl. and within local Harrisburg at.. (717) 787-8094,
TOOl (717) 17Z-ZZSZ IH..rlng 1~.lr.d Only).
OBJECTIONS: Any party In lnt.t..t not I.tl.fled with the ...e...ent of tax .. shown on thl. notice .ay object within
sixty (60) day. of recalpt of thl. Hotlca by:
uwrltten prote.t to the PA Dapart.ant of R.v.nue, Board of Ap~als, Dept. ZSIOZI, Harrisburg, PA 171ZS-IOZI, OR
--olectlng to hav. the .att.r det.r.ined at audit of the per.onal repre.entatlve, OR
.-appeal to the Orphans' Court.
ADtUH.
ISTRATIVE
CORRECTIONS: Factual errors dl.covered on thl. .ss.....nt .hould be addressed In writing to: Pol Depart..nt of Revenue,
Bureau of Individual Ta..s, ATTH: Post A.s..~ent R.vl.w unit, Dept. Z80601, Harrl.burg, Pol 171Z8-0601,
Phone (717) 787-6505. See page S of the booklet -In.tructlons for Inheritance Tax Return for a Re.ldent
Decedent- (REV-IS01) for an eKPlanatlon of ad8lnl.tratlvelY correctable errors.
PENAL TV;
The 15% t.. aane.ty non.partlclpatlon penalty I. co.puted on tho total of the ta. and Inter..t ......ed, and not
paid before January 18, 1996, the flr.t day aft.r the end of the ta. aenesty periOd. Thl. non.partlclpatlon
penalty J. appealabl_ In the s..e .annar and In the the sa.. tl.. period as YOU would appeal the tax and Interest
that has been as.essed as Indlc.ted on thl. notice.
INTEREST:
For date. of death on or after 10.3-91, PennSYlvania E.tate Tax ba.ed on the Federel Estete Tax
r.turn becoee. delinquent at the explretlon of nine (09) .onths fro. the dete of death.
For date. of death prior to 10.3-91, PennsYlvenla E.tate Tax ba.ed on the Fedaral Eltat. Tax r.turn
boco.e. delinquent at the expiration of .Ightean (18) .ooth. froe the data of death.
Tex.. which boc..e delinquent before January 1, 198Z bear Interest at the rate of six (6%) percent per .~
celculated at a dally rate of .00016~. All taxes which bec..e delinquent on or after January I, 19SZ will bear
Interest at a rate which will vary froe cal.ndar y.ar to calendar year with that rate announced by the Pol
Depart.ent of Revenue. The applicable Intete.t rate. for 1982 through 1998 are:
Vear Int.rest Rat. Dally Interest Factor V.ar Jntet..t Rate Dally Intere.t Factor
198Z ZO% .0005~8 1987 9~ .0002~7
1983 16% .000438 1988-1991 11% .0DD3Dt
,... 11% .000301 199Z 9~ .000Z47
1985 13% .000356 1993-1994 7X .000192
1986 ,.~ .ODDZ74 1995.1998 9~ .OO02~7
ulnternt I. calculated as followl:
INTEREST = BALANCE OF TAX UNPAID )( NUNBER OF DAYS DELINQUENT )( DAILY INTEREST FACTOR
--Any Notice Issued after tho ta. b.coeu deIJnquent ..Ill reflect an Inter..t calculation to flftHn (5) dayS
beyond the date of the a..e..eent. If pay.ent Is eacte aft.r the Int.rest cOIIputetlon date shown on the
Notice, adcUtlonal Interest INst be calculated.