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I'ETITION FOI{ I'IWIlATE uod GHANT OF LETTEHS
1,".\/."., "I SlDNIW SPRAGr,IN .lR
tlI.\O 1..1101"" 11\ ____
No.
Ill:
21-96-391
. n,'n'aH'd.
Soda/S...."rit)" "'0. ..199~07--3711..
R,~i,I,1 III \Vii" for Ih,
CIlIlIlIY Ill' .CUI1BE~LA1m---_ in Ih,
t'lllIlIlHH1\\"l'alth tlf I'cnn\yl\'ania
1"1110,' Pl'tilion of tl1\.' 1I1llh.'I,i~llI...d 1\."Pl'~lllIl1y I'cl'".."':u" Ihill:
YnUl !ll'litioncl('), \\110 j, arc I" Yl'a" l)f aj.!.l' or older all thl' C\l'l'ULor. .
in Ih, la,1 "ill Ill' Ih, ahll'" <I",,',knl. <lal,<lQr"tober. __24.__.
iUHI cmlkill...} "'till'''' .
COpy OF. W.ILl. ..l~ BEING:.:.~R_OQ!'TED~---- ....'
____.__________ nam,<I
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Ik"n,knl '"'' <lllmidk<l ill <I,alh in __ cumber.land.- ____._ uw_ ('llllnIY. P,nn,ylvania. wilh
h______. la', family III plindpal ,",i,kn.:.: ill _ .tA41"F:.d.r.l:o,rYl-s3tr.eet
_________.._ __ u ~ _.__..__c.aIL~e,-pa~-..!lO--
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l'l~1 '11\','1. lI11llil','/ ill,.IIl111""I';lhl~ I
D",mknl. Ih,n __76._ ___ ""I" Ill' aF" <li,<I .__F.ebI.~u!y-_5--.
al _ . _ea r.ll.f! 1..EUIQSP_1,.t:i!L. -- -.------ ----
h,:,:pl a' 10110" '. ,k,,,knl didnol marry. ,\i,' nol <li"o,",d allll did nlll ha\'c it child born or adoplcd
after l'\C\.7Ulilll1 of lilt..' \\ill ofh.'n:d for prohate; \\ot' IlOl the \"klill1 of a killing and was ne\'er adjudicated
inc~llllpCICI11: _.~_______ _~__~_________ _____.____n~.____.,___._____ .--. ----.
.19
96
DccclHh:nt at ~kalh owned propl.'rlY with l"linwtl.:d ,'ahu.., a... follow...:
(if d,'midk,1 in I'a,) All p",'OIli.1 prop,rlY S 500.00
(I r not domkikd in Pa.) Pcr...onal properlY in I'cIIIP"yh'ania S
(1I1H1IlhHni~ikd in POl.) Pcr"ollal pror"..'r1Y in t'oumy S
"01111" of teal ,'late in Pellll,~\limia S1.9_1 000.00
,il"al".1 a' 1'"11",,,: _1\1\.1_ l".ar~tor.y-str~ee.t-I~i!rJJ.-!Lle, Pa.
---.- ~.- ..--_. --.---- ---------.----.. .--.- _.- - ...-...-----.--
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\\ IILRFI'IlRL. pelilion",l" l",p,e1fllll~ ",(",'ll') Ih, p",hate of Ih, lasl will mid codicil\s)
pI",nted hel,,,ilh and Ih, glanl of kit",' ." T.e!;.til!1\E!nt:.i!!'Y..,---
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hl.'h'll' 111..' lhi.. 7TH \101\ tll - ~
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I s- I \ ~~ _ L-\' MARY C. LEWIS JI.'C""" ,. 2
OATH OF PEHSONAI. I{EI'HESENTATIVE
CO:\I\IO\\\'E'\\.TII OF I'E\\SYI.\''\:'IiIA I ,.
CODTY OF n __ u~lJ~B~'3..I,,~No._--_- r M
No. .
? 1 - 96 - 191
Eslale of
SIDNEV SPRAGLIN JR
. Deceased
DECREE OF I)ROIJATE AND GRANT OF LETTERS
AUGUST 8.
AND NOW Il)~. ill mmidenlliOIl of Ihe pelilion on
Ihe rever'e ,ide hereof. "llisfaclOry prout havillg heen presellled hefore lI1e,
IT IS DECREED Ihal Ihe ill>lrllll1elll(s) daled___QCIQIl.ER-.2.4...J.991
deserihed Iherein be ,Idmilled 10 probale and filed or record as Ihe lasl will of
SIDNEV SPRAGLIN JR
TESTAMENTARY
RICHARD 0 SPRAGLIN
alld Lellers
arc hereby gramed 10
FEES
Probale. Lellers, Elc, ",.,.,.. S 50.00
Short Cerlificales( 3) "'.,,.,., S 9.00
~_'1Yal~~~ion .........,...... S~O-
JCP S-S-rOO-
TOTAL _ LJ...1...lliL
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Reghlcr of Will\ U
MARY C. LEWIS
Robert L. Buzzendore Esq 55977
A TTORNE\' (Sup. Cl. I.D. No.)
P.O. Box 5'?0
ADDRESS
Harrisbur9 Pa. 17110
!'1l0NE
(717) 232-85?~
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COUMOflWEALTHOF PENNSVLVAf4IA. DEPARfMEPl' OF IlrALTIl' ""TAL REconos
CERTIFICATE OF DEATH
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11.lct6t lIU1ill Clttb Ql"e61amettl
OF
SIDNEY SPRAGLIN, JR.
I, SIDNEY SPRAGLlN, JR., of 441 Factory Strcct, Carlisle, Cumbcrland County,
Pennsylvania, being of sound and disposing mind, memory and undcrstanding, do makc,
publish and dcclare this as and for my Last Will and Tcstament, hcreby revoking and
making void any and all former Wills, Codicils, or writings in thc nature thereof, by me at
any time heretofore made.
FIRST: I hereby order and direct my Executor, heTeinafter named, to pay all
my just debts, funeral expenses, testamentary expenses and all Inheritance, Estate, Transfer
and Succession Taxcs, as soon as may be convcnicntly done after my death, out of my
residuary estate.
SECOND: All the rest, residue and remainder of my estate, be it real,
personal or mixcd, of whatsoever kind and wHeresoever situate, I hereby give, dcvise and
bequeath as follows, per stirpes:
A. One-half (1/2) thereof to my sistcr, NORA L. WHITE, of 1675 Luxton
Street, Seaside, California; and
B.One-half (1/2) thereof to my ncphcw, RICHARD O. SPRAGLIN, of
Putnam Street, Harrisburg, Pennsylvania.
LASTLY: I nominate, constitute and appoint my nephew, RICHARD q.
SPRAGLlN, to be the Executor of this my Last Will and Testament. In the event that
COMMONWEALTH OF PENNSYLVANIA
ss
COUNTY OF CUMBERLAND
We James D. Flower, Jr. and Bruce J. \'larshawsky
, ,
the witnesses whose names arc signed to the attached or foregoing instrument, being duly
qualified according to law, do depose and say that we were pTesent and saw Testator sign
and execute the instrument as his Last Will; that SIDNEY SPRAGLlN, JR. signed willingly
and that he executed it as his free and voluntary act for the purposes therein expressed; that
each of us in the heaTing and sight of the Testator signed the Will as witnesses; and that to
the best of our knowledge the Testator was at that time 18 or more yeaTs of age, of sound
mind and under no constTaint or undue infiuence.
Sworn or affirmed to and subscribed to before me by Jame s D. Flower, Jr.
and Bruce J. l~ar5hawsky this _;y-/,I.U day of October, 1991.
l?):~ /ll/(/()c,yv;r--
Witness
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Notary ublic
NOTARIAL SEAL
MERLENE MARHEVKA. H.lary Public
Carn.lr. Curnberlanl C.unly, Pa,
My C.rnrnl..'.n E.plru 6/7194
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EXHIBIT
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I, SIDNEY :il'IU,{;!.I::, r,',;iclin'l ;':. ,j,j I \'oI"t."r',' :;t.r"l'l., Cilrlisle,
III ClIr,llll o. SI'RI\GLIN
cumberland CounLY. 1'"n:\"','\','oIniil, eI" h,'rd",' oIpI".ln\
of 1623 putnilm :;trl"'I.. llilrri,;!l\lrq, P,'lli.hin c:,",nt.y, I'l'nnl;ylvania, as my
Attorney-in-F.1ct. for IIIP. "nd in my nilm" or in hi,; O~:n 1101mo, ilnd on my
behalf, to t.1Y.O ill I ilcl.ion,; ;lIlcl p"rform ;d 1 ,leU; eonc[~rning my affairs
as he may deom neec,;"ilr',' nr ildvi:,;!bll', in hi,; ,,\J,wlul.e dJncretion,
including, l1il.houl. limit.inq l.\\O' <;"n"r;l1i\',' fIr t.h" for",!oil"], all acts
or actions l1ith 1'1"'1"":1. t.n ;In',' p(~r:;on, 1\1;'1.1.",-, l.r;lm,ilction or
property, whether reil I. l"lr,;onoll 0:: m i :,(!(!. l.i1l1q i b I (lor intangible, noW
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owned or later acqlli!"(ld b',' ll\1~. "I"n in,;luelinq. but not by way of
limitation, the (ollm-:inq 1'0'.."'1";;
1. To rece i ve ilnd n'CI' i pI. for ill I "um,' n ( money or payments due
or becoming due to me f r011l ilny sou rcl';
2. To trannilCl. bu,;ill'l":' ill. my bilnl:in'J in::l.ltutions or other
locations, and to ildd to or J:llI\IOV0. ;lIl',' of thl! contents thereof,
including my sil(e d''llO:;it I,m:;
3. '\,o endor,'" ;111 <'ll"d::; or nlh,'r in,;l.rlllll"nl.:; pilYilhl'~ to me and
deposit any monies, chc:c:1::; ilnd ot!Hlr in:;trumcnts to '..:hich I at any
time may be entil.led in II'',' n"IIIl~. or in hi,; nilllll', or in our joint
names, in any (inilnci,1I in:;t.il.ution or otlwr fund dopository.
4. To dril~1 ilnd :;i'ln c:h'~c:1::;. dr,lfl.,' or ol.her ol-dors (or the
payment of monoy ilnd 1.0 '..:ll.l1dr;\'.': 11'''1ll ,Ill',' 1.,IIlt: i1CCoullt~; or other fund
depositories llO'..: ,.'r h,'r,';dt.,'r 11I,\Ollqill'i I." 111" illld illlY substitute
accounts cff:i1l<:d ill illlY lillilllCi,'\ ilU;1 it.llt.i(lll or I.:it.h illlY other fund
depository;
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5, '1'0 P,l,' dill' dlld "I i CI.Jilll'; "lid 01"11.,; n"" OJ" hPI"'!ilfLor payable
by mei
6. To borro\... mn:)p\, IJnd en.'i1tl' :;1.'("01' j Li' i nt.(!r(~!~t!i for the
repayment then!lJf ill illlY pr<>pr,,"I.,' 110'..: "I' h'''''!,lfL('J" 0I11led by me as
security tlwrpfon';
7. '1'0 corn.p"" f'rl"l::I:!ll'r, 1:0;':-:1',"', jJ1~:llr", Ip,1Sf~, llIanage,
maintain, OlOl"tCJiHJP, plp,h't', i'fll:~.l'!::;, :;1'11, ,'utd Ot.hf~r~.Ii!in difiposa of,
or take any ot.hnr ,l("t. i Ill) ',',' i ~.h n~r:f\"('L t ~l ,)11'/ p:'(lJlf'J'Li', nr}\.: or
hereafter O~''''l<,'d l,y Ull\, (lll :::1('11 :.l'r:;l~i d::d " lnd i L iIJn:i It!; hf~ considers
appropriate, illCllldillq, 1>1I1 nol. ) illlil.,,,1 :"'. I.h,' 1'0'.':(':' Lu purchase,
invest in, 11cccpt, il:;:;iqn, f'ndn1':;r:, t.:'lln:;!l~:', :;pll, !;(~t over und
deliver uny ~ihilrr"!!: of ::t.nck, II{lfHh., rl"!Jl'::L::rp:;, 1.":idl!JlCC!S of
indebtednoBB, lIoL(.':" Hilrrdlll.::. I,rll:;! ",'rl.i 1 i':ill.',!, illld ol.hel," (orll1s of
securities nOH ur 11I-'rl',1!I.<)I" ';l.illldinq ill Ill'" nillll" or OHlIOcl by me, and to
execute and detivel" ,1n',' in:;l.I"lll1l(!nl.:; 01 ,1:;::iqnllll!lIt and transfer
necessary or (H"UP']:' l.o CilIT;' Olll. L11<' illl!.!l"l"j l.y h(!I:nby gl:anted and in
the event o( the Bal" of <l1Ii' 1"~ill !'Bl.ilLI'. t.o pxecut.c the sales
agreement and Lhe clc'(.'d in illY nilll1P illld 1.0 lIlilk'.' !;('LL!emellt and receive
the proceeds;
8, 'ro purcha'Jo, I"ent. lJr nLlwn:i!:." i}Crjlli rf' ilny property (or me
and to pay (or the :;,111I1';
9, 'I'o insti tULe, eUCJilCje in ilnd COlllprolll i :jl~ (lny litigation,
10, , 'ro exccute, flckn{)~.: 1 ad'.]'! find d(~ I i "'(~ r ,1] J in"trull1cnts in my
name ilnd as mi' ,1Ct. ;
11. '1'0 prepare, 01' hil':" P/"l"Pill'(!c!, P,':l.'cut.(, iI/HI fi Ie in my name all
tax returns, <JO\'(lrJIIII(!lIl.iIJ /"l'Po:"l.'; ,1/1<1 i 1l!':':"llll1"lIl.:: 1>1 illli' l:ind,
including joint incollll' 01' nl,h'!I" l.ir;.; rr'!urn:;,
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12. '1'0 enqi"-IP dllel d i :~\lI i :~!; j,qC'nL!~:
13. 'ro tJ"LHlH,1Ct. b\l:d I\l'!i:i ot 1'\Il",' nilt.\1rf~;
14, '1'0 dele<),11." Ml',' illHI ill I p 0\': " 1':; qrilnl.,~d b'l I.hi:, power o(
Attorney to ilnoUwr pcr:;OIl d,,:;jqnilI.11d \'1' 111111;
15, To du!.i<)n,1Lc ilnol.h,'r I'"r:;on Ill' I'"r:;on:;. inrludinl] il (inilncial
institution. or ,1 cOI11\d n,' I. ion 0 ( Oll" "r 11I"1'" i lid i '.. i dllill S ilnd LI
financial insl.i.LULion, 1.0 :;',1'\'" iI:; Ill',' .\l.l.orn"y in.ral:1. in Lhe evcnt of
his subsequent. disability. iIlC,'Pil'.:I;.y. or ,,1.11':1' in"hiliI.Y LO LlCt as my
Attorncy-in-filct;
16. '1'0 creaLC! " 1.1'11:;1. for 111'1 \)('11"( i I.;
17. To milkl~ ",\lliU<ln:; 1.0 illlY ,,~:i:;l.inq 1.1'11:;1. for my hC!ne(it;
lB, To di:II:I.II:1I .Illl' Inll'rl,:;1 ill I'rlll,,'rI.Y;
19. '['0 runounl:" iln.,. I il\lIl'I;,r.,. 1'0:;\l.i<l1\:;;
20, '['0 \~ i I.hdr,1','; ;\l\<I n"'" i ,..,', t.llr' i IICOIII" '.'1' corpll:; of nny trust to
which I at uny l.il11" l11ilY h,. I'III.II.I,.d;
21. To ilul.hori;'." 11\',' ,1<IlIIi:;:;;'In 1.<1 ,\ I1\I'd:,',I1, nllrsin'J. residcntial
or similar care (ilcil iV,' and 1.0 enl.er inLo a<)rt'''lI\l)nU; [or my carci and
22. '['0 authori::C! mr,dieal and :;ure;il:ilI procedurC!,. (or me.
23, 1 hC!r,'h',' nOll\inil\.l' HIC!li\HD (), ::I'Il,\(;I,ltl il!; I.h') I)Uilrdian o( my
person in the evenL I alII ,,\,[,1' adjlldiCilL"d iln incOlIIputl)nt,
!
My i\ttorney-in-ract :;h,lil hilve I.hl' lull power ilnd ilUthority to do
everything necessary in mwrci:;ing all or Llll! pO\~crs granted by this
power of Attorncy ilS fll\\',' ilS 1 could do ir pen;()1\illly present.
I hereby raU IV ill 1 LIl,11. IIIi' i\l.l.orn'''''- ill'.racL "hill I lawfully do or
cause to be done bV virl.lIC or I.hi:; 1'0'..:1'" or 1\1. I.nI'Iwy,
:."".
........\
1'-rl
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. .
ESTATE OF SIDNEY SpRAGLIN
IN THE COURT OF COMMON PLEAS
CUMBERLAND COUNTY, PENNSYLVANIA
NO.
ORPHAN'S COURT
PETITION TO ADMIT TO PROBATE PHOTOCOPY
OF ORIGINAL WILL
The Petition of Richard O. Spraglin, by and through his
attorney, Robert L. Buzzendore and Robinson & Geraldo, respectfully
states that:
1. Sidney Spraglin died on February 5, 1996, having a residence
at 441 Factory Street, Carlisle, Pennsylvania.
2. Petitioner is the decedent's surviving nephew.
3. Decedent left a will dated October 24, 1991, a copy of which
is attached hereto as Exhibit A.
4. The following provisions were made for the benefit of the
Petitioner by the decedent in his will:
(a) One-half of all of the rest, remainder and residue of
the decedent's estate including real and personal
property.
5. The only Party who has an interest in the decedent's will
dated October 24, 1991, is his surviving sister, Nora White.
The following provisions were made for the benefit of Nora White by
the decedent in his will:
h
(a) One-half of all of the rest, remainder and residue of
the decedent's estate including real and personal
property.
h
WHEREFORE, Petitioner respectfully requests that a citation be
issued to all persons named in paragraph six to show cause why a
photocopy of the Will of Sidney Spraglin should not be admitted to
probate as if it were the original.
Respectfully Submitted,
17110
Attorney for Petitioner
~
~
ESTATE OF SIDNEY SPRAGLIN
: IN THE COURT OF COMMON PLEAS OF
: CUMBERLAND COUNTY, PENNSYLVANIA
: NO. 21-96-391
: ORPHAN'S COURT
IN RE: PETITION TO ADMIT TO PROBATE PHOTOCOPY OF ORIGINAL WILL
BEFORE SHEELY. P.J.
MEMORANDUM OPINION AND ORDER OF COURT
Before this Court is a Petition To Admit To probate
PhotocoPY of original Will offered by Richard O. spraglin. We
held a hearing to establish facts for this issue on July 30,
1996.
FINDINGS OF FACT
After hearing the testimony of Richard O. Spraglin, we adopt
the following as findings of fact:
1. sidney sprag1in was born on February 1, 1920 and died on
February 5, 1996. He is survived by his sister Nora L. White and
nephew Richard O. spraglin who is the petitioner in this present
matter.
2. Richard spraglin was raised by Sidney sprag1in and
resided with him from approximately 1959 to 1964. He is
currently 54 years of age and works for the Harrisburg
Redevelopment Authority.
3. Nora White currently lives in California. She was
notified of this hearing by certified mail and elected not to
attend. (Pet.'s Ex. 3). Richard testified that Nora does not
object to the present proceeding and is aware that the original
instrument has been lost.
NO. 21-96-391 ORPHANS' COURT DIVISION
4. Sidney Spraglin's will was executed on October 24, 1991.
The will was prepared by James D. Flower and witnesscd by
Attorney Flower and Bruce Warshawsky. After execution, the
original was given to decedent and several copies were placed in
decedent's file in the office of Attorney Flower.
5. Subsequent to the signing of the will, Sidney placed the
will in a safety deposit box at Mellon Bank in Carlisle,
pennsylvania. Sidney later gave Richard the key to his safety
deposit box so that Richard could be apprised of his uncle's
estate and view the will. Whereupon, Richard took the will from
the safety deposit box and took it to his home at Putnam Street
in Harrisburg, Pennsylvania.
6. In January of 1994, Richard moved into a new home on
Earl Street in Harrisburg. It is at this time that Richard
believes he misplaced the will. Richard did not realize he had
lost the will until his uncle died and he attempted to locate the
document.
7. The copy of the will names Richard O. Spraglin as the
Executor. (Pet.'s Ex. 1). In the event Richard is unable to
serve as Executor, the instrument appoints Nora L. White as
Executrix. Richard is to receive one-half of decedent's estate
including real and personal property with the other half going to
Nora L. White.
8. In June of 1994, after suffering a stroke, Sidney
appointed Richard power of attorney. The document granted
2
NO. 21-96-391 ORPHANS' COURT DIVISION
Richard broad discretion over the legal matters of Sidney
Sprag1in. (Pet.'s Ex. 2).
DISCUSSION
In order to estab1iah the existence of a lost will, the
proponent of the will must overcome the presumption that the
testator destroyed or revoked the will. In re Estate of Keiser,
!
i
:
,
Ii
i
I
I
I
I
,
I
I
385 Pa.Super. 24, 28, 560 A.2d 148, 150 (1989). This presumption
is overcome by establishing the following: 1) the testator duly
and properly executed the original will; 2) the contents of the
will were substantially as appears on the copy of the will
presented for probate; and 3) when the testator died, the will
remained undestroyed or revoked by him. Burns v. Kabbou1, 407
Pa.Super. 289, 317, 595 A.2d 1153, 1167-68 (1991). If a will is
lost while in the hands of one other than the decedent, it is
presumed that the person who had possession of it lost the
document. In re Estate of Mammana, 388 Pa.Super. 12, 20, 564
A.2d 978, 981-82.
In the present case, this Court is satisfied that Petitioner
overcame the presumption that the testator destroyed or revoked
the will. The signed copy of the will indicates that the
testator duly and properly executed the original will. Moreover,
the fact that the copy was made of the executed will, and
contains the signatures of Sidney Spraglin's and the witnesses,
indicates that the contents of the will is substantially the same
as that which appears on the copy presented for probate. As for
3
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Name of Decedent: Sidnev SpraOlin Jr.
Date of Death: Februarv 5. 1996
Will No.: 21-96-391
To the Register:
I certify that notice of beneficial interest required by Rule
5.6(a) of the Orphans' Court Rules was served on or mailed to the
fOllowing beneficiaries of the above-captioned estate on November 19,
1996:
Name Address
Nora L. White
Richard O. Sprag1in
1675 Luxton Street
3110 Earle Street
Seaside, CA 93955
Harrisburg, PA 17109
Notice has now been given to all persons entitled thereto under Rule
5.6(a) except: All beneficiaries have been notified.
Date: November 19, 1996
k~
Signature
Name: Gerald S. Robinson
Address: P.O. Box 5320
Harrisburg, PA 17110
Telephone (717) 232-8525
Capacity:
Personal Representative
X Counsel for the Personal
-- -- Representative
(.'(
.
E
-
I.vue".."."
I
*
SCHEDULE E
CASH, BANK DEPOSITS AND
MISCELLANEOUS
PERSONAL PROPERTY
Ploa.. Print ar, .
FILE NUMBER
COMMONWUUH O' P(NN5'f'lVANIA
IHHllnANCI TAX IITUIN
IUIDINT DlelDIHT
ESTATE OF
Spraglin, Sidney Jr.
(All property lolntly-owned with the Righi of Survlvoflhlp mu.' be dlulo..d on Schedule F)
ITEM
NUMBER
DESCRIPTION
VALUE AT
DATE OF DEATH
llillon Bank
665 North East Street
Carlisle, Pennsylvania 17013
Account # 182-114-0843 $840.90
Account # 180-071-4204 $ 17.38
1978 O1evy Truck $325.00
1973 Fleetwood Cadillac $275.00
S 1 ,458.28
(AHath addilionol 8Y,- )( 11- ,h.... if mar. 'pac. i. n..ded.)
'hltlllhl"'I
JJ~'9C'
-~
COMMONWfAlfH Of '(NNSVt\lANIA
INIfUIIANC! fAX I(lUIN
USIO[N'DICIDINf
SCHEDULE H
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES
F
ITEM
NUMBER
A. Funeral Expen.e.,
DESCRIPTION
1.
lIoffman Roth FUneral lIam
219 North lIanover Street
Carlisle, Pennsylvania 17013
(casket, embalming, professional scrv ice!';, transp:Jrtation \
B. Admlnl.tratlve Ca.t.:
4.
C.
1.
2.
3.
4.
5.
6.
7.
8,
1.
Personal Representative Commillions
Social Security Number of Personal Representative:
Year Cammillians paid
2. Allorney Fee.
ROBINSON & GERALDQ
Family Exemption
Claimant
3.
Relationship
Addrell of Claimant 01 decedent'. death
slre.t Addrell
City
State
Zip Code
Probate Fee.
Petition for probate, Short certificate, JCP fee
MI..ellaneou. Expen.e"
To probate will
Attorney fees
TOTAL (Also enter an line 9, Recapitulation)
(If more .pa.e II needed, In.ert additional .heetl of lame II.e.)
Plea.e PrInt or Type
B
AMOUNT
$5,2:>2.(,0
0.00
$3,285.00
0.00
$
73.00
S
8,580.60
~~ .... .-
I,
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CDMMDNWEALTH OF PENNSYLVANIA
DEPARTMENT DF REVENUE
.:,.' // (.11 ~ .'~
- -
BUREAU OF INOIVIDUAL TAXES
IJollIlHITANCI IAll DIVISION
PI PI. ;'801101
IIAWIUSBUHG, II" 1110"1l-ObO)
INHERITANCE TAX
RECORD ADJUSTMENT
MICHAEL J
LAWS ETAL
20 ERFORD
LEMDYNE
WILSON ESQ
RD STE 215 ::
PA 17043'
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
11-21-97
STOUGH
02-08-95
99 96-0191
NON-RESIDENT
101
.
1'/ .<.\.
~..~~ f;!
i~.:ffl "'" ~~
~......t...... .1;
'10 I\t!II II. '",,.
IRENE
E
r
Anount Remitted
MAKE CHECK PAYABLE AND REMIT PAYMENT TD:
REGISTER OF WILLS
DEPT. 2B0601
HARRISBURG, PA 17128-0601
NOTf: To insurA rrnper ~,."tiH to ~'our' Beer'unt. subnH the uppel" p.,rUrl"i (\f this fO:-II1 t/Uh YOUI"' tal: peymuut.
CUT ALONG THIS LINE ~ RETAIN LOWER PDRTIDN FDR YOUR RECORDS ~
ilE"v:m-j-Ex--Ai;p--io'9-:97ynm.-.-iifHEifffANcTi"A-x-ilEcoilif-ADj-USi"HENi"--..---m-n---m---n-m-m-
ESTATE OF STOUGH
IRENE
E FILE ND. 99 96-0191
ACN 101
1. R..I Est.t. (Schedule A)
2. Stocks and Bonds (Schedule 8)
3. Closely Held stock/Partnership Int.,..st (Schedule C)
4. Hortg.ges/Notas Receivable (Schedule OJ
5. Cash/Sank Deposits/Misc. Parsonal Property (Schedule EJ
6. Jointly Owned Property (Schedule fJ
7. Transfars (Schedule G)
8. Total Auets
DEDUCTIONS AND EXEMPTIONS:
9. Funaral Expenses/Ad~lnlstratlve Costs/
Hlscallan.ous Expenses (Schedule H)
Debts/Hortgage Liabilities/Liens (Schedule I)
Total Deductions
Net Value of Tax Return
Charltable/Govern.ental Bequests; Non~elected il13 Trusts ,~~h.aul. ~)
Nat Value of Estate Subject to Tax
ADJUSTHENT BASED ON:
VALUE OF ESTATE:
BOARD OF APPEALS REFUND
10.
11.
12.
13.
14.
TAX:
15. Anount of Line 14 at Spousal rat.
16. Anount of Line 14 taxable at Lineal/Class A rate
11. Anount of Line 14 taxable at Collateral/Class Brat.
18. Principal Tax Due
TAX CREDITS:
PAYHENT
DATE
RECEIPT
NUHBER
OISCOUNT It)
INTEREST/PEN PAID 1-)
03-07-96
AA102857
320.11-
U)
121
(3)
141
151
16)
171
175.000,00
,00
,00
.00
5.000.00
.00
,00
IB)
DATE 11-21-97
1BO,000.00
.00
180.000.00
,00
180.000.00
,00
10.800,00
.00
10.800,00
10 B02.B9
2,89CR
,00
2,89CR
. IF PAID AFTER DATE INOICATED. SEE REVERSE 1 IF TOTAL DUE IS LESS THAN $1. NO PAYHENT IS REQUIRED.
FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICRI, YOU HAY BE DUE
A REFUND. SEE REVERSE SIDE OF TNIS FORH FOR INSTRUCTIONS.)
191
1101
.00
.00
1111
1121
11$)
1141
U5)
1161
1171
.OOX.OO=
180.000,OOX.06=
.00X.15=
1181
AHOUNT PAID
11, 123. 00
TOTAL TAX CREDIT
BALANCE OF TAX DUEl
INTEREST AND PEN.
TDTAL DUE
,
PAYHEHT I
D,tach the top portion of thl. Notlea and sub_it with your paynent Mado payable to tho "n.. nnd addr...
printed on thl ravor'l sldo.
.. Halo.. chIck or OOnoy order payable to: REGISTER OF WILLS, AGENT.
REFUND eCR)1 A r.fund of II tllK cradlt, which was not requlsted on tho 'a. Raturn, _8y bo roquo.t.d by co.plltlng an
"Application for Refund of Pennsylvania Inh.rltnnel ftnd Estate YaK" IREY~1313). Applications ar. available at
thl OffiCI of tho Alglstar of Willi, any of tho ZJ Rayenua District Offlca. or froo tho D.part~.nt.1 24.hour
anlwerlng s.rvlca nu.b.r~ for for.. ordering: In Ponnsylvanla 1.50Q-362-2050. out.ida Pennsylvania
I!Ind "lthln local liard'burg I!Irll8 Oil) 781-11094, TDDt 17171 17Z-ZZSZ (lloarlng Iepalred only).
REPLY
TO:
Question. regarding errors contained on this notice ShOUld bo addros.od to: PA Dopart.ont of Rovonuo, Buroau
of Individual Taxos, ATTN: Post A..o..oont Rovllw Unit. nept. Z80601, HarriSburg, PA 11128-0601, Phon.
(1)1) 181-6505.
DISCOUNT:
If any tax duo I. paid within thr.. fl) calondar .onth. aftor the decodent's death, a flvo poreent (5~) dl.count
of tho tax paid I. allow.d.
PENAL TV:
Tho 15~ tax aone.ty non-partIcipation penalty I. cooput.d on tho total of tho tax and Intor..t a..o..od, and not
paid boforo Janua~y ta, 1996, tho first day aftlr the end of tho tax aono.ty periOd.
INTEREST:
Intoro.t Is charged beglnnlnn with first day of dolinquenc~ or nln. (9) oonth. and on. (1) day fro. tho dato of
d.ath to tho date of pay.ont. Taxo. which boca.. dellnquont bofore January 1, 19B2 b.ar Int.rost at the rate of
.Ix f6~) porc.nt por annu. calculated ot a dally rata of .000164. All taxo. which baea.. dallnqu.nt on and after
January I. 19B2 will bear int.ro.t at a rat. which will vary froo calondar ylar to cal.ndar year with that rat.
announcod by tho PA Dopart.ont of Rovonuo. Th. appllcoblo Inter.st ratos for 19BZ through 1991 arol
Vlar Intlrest Rate Daily Int.r..t ractor
Voar
Intorut Rato
Dally Int.rest ractor
19B2 20~ .0005,.B 1981 .~ .OOOZ41
1983 IU .000"38 198B-1991 11% .000301
198" 11~ .000301 1992 .~ .0002U
1985 13% .000356 1993-1994 n .000192
19B6 lU .OOOZ14 1995-1991 .~ .OOO2U
ulntorost Is calculated as follows:
INTEREST = BALANCE Of TAX UNPAID X NUnBER Of DAYS DELINQUENT X DAILY INTEREST fACTOR
.-Any Notice Issued aftor the t8X becoee. dolinquent will rofl.ct an Intoro.t calculation to flftoon (15) days
boyond tho date of tho ....s..ont. If pay..nt Is oadl aftor tho Int.ro.t co.pulatlon dato .hown on tho
Notlco, additional Intor..t oust bo calculatod.
BOARD 0\' APPEALS
0(1" :SlC:l
UARIUSlllJltG "A 1,'1;1110."
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
~L~
.~~
...4t~A!J9:
PtlONE 717.78J.Jtjti4
F,\X 717.787.7:!10
MICHAEL J WILSON ESQ
LAWS STARUCH & PISARCIK
20 ERFORD RD STE 305
LEMOYNE PA 17043
IN RE ESTATE OF:
IRENE E STOUGH
DOCKET NO, : 9705148
TAX TYPE: INHERITANCE
APPEAL TYPE REFUND
FILE NUMBER: 9996-0191
ACN: 101
APPRAISEMENT: 05-20-96
PETITION FILED: 02-27-97
EXAMINER: DONNA E. AUMENT
MAILING DATE:
NOV 1 3 1997
DECISION AND ORDER
Petitioner is requesting a refund on the basis that the decedent's real property
was sold for an amount less than the amount repcrted in the inheritance tax return,
For inheritance tax purposes, the value of real property is the fair market value of
the property at the time of the decedent's death. The Board of Appeals has historically
regarded an arms-length sale within a year of the decedent's death to be a good
indicator of fair market value. A complete, detailed, professional appraisal valuing real
property at date of death is also considered as evidence. Absent either a sale or an
appraisal, the Department has utilized the "computed value" approach based on the
yearly findings of the State Tax Equalization Board, Pennsylvania courts have found
that .....after.death sales of real estate are evidential as to date of death value..,..
Hofmann Estate, 73 D, & C. 2d 489 (1976). They have also found that ..,..while the sale
Page 1 of 3
IRENE E STOUGH
BOARD DOCKET NO. 9705148
Page 3 of 3
Accordingly, it is hereby, Ordered that the petition for refund is granted-In-part.
Petitioner's refund is limited to the $2.89 overpayment indicated in the
Department's appraisement and assessment.
FOR THE BOARD OF APPEALS
JJkdlu~~
Maryellen Sheeh8n Martin, Law Member
ANY APPEAL FROM THIS DECISION MUST BE FILED WITH THE BOARD OF
FINANCE AND REVENUE, 132 FINANCE BUILDING, HARRISBURG, PA 17120,
WITHIN NINETY (90) DAYS OF THE MAILING DATE OF THIS DECISION,
TELEPHONE (717)787-2974
A CASH REFUND CHECK WILL BE MAILED TO YOU BY THE BUREAU OF
INDIVIDUAL TAXES.
IF YOU REQUIRE THIS INFORMATION IN AN ALTERNATIVE FORMAT UNDER THE
PROVISIONS OF THE AMERICANS WITH DISABILITIES ACT OF 1990, CALL
(717)783-3664 OR TDD (717) 772-1763 (HEARING IMPAIRED ONLY).
.r 'I" 'I
I) I '
BUREAU OF INDIVIDUAL TAXES
IHll[AIU.NC[ lU DiviSION
DlPl. :aObOl
IlARRISlUAC. Pi lIl:a-DbOI
COMMDNWEALTH DF PENNSYLVANIA
DEPARTMENT OF REVENUE
.
c....
~.5~<t:)
~1:,,~Jl ~r.:
~t
NOTICE OF INNERITANCE TAX
APPRAISEHENT. ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSHENT OF TAX
.1t.1\., II'" IIt.tll
SCOTT W POHLMAN ESQ
ROBINSON & GERALDD
PO BOX 53Z0
HBG PA 17110
DATE
ESTATE DF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
lZ-ZZ-97
SPRAGLl N
OZ-05-96
Zl 96-0391
CUMBERLAND
101
SIDNEY
Allount Rallltt.d
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 ~
ifiv:iS4TEiCiiFP-ioii:9'rj-iioYicE--Oj:-YNHERii'ANCE-YAX-APPRAisEHEiir;-iiL.LoiiANCE-oli-----------------
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF SPRAGLlN SIDNEY FILE NO. 21 96-0391 ACN 101 DATE lZ-ZZ-97
TAX RETURN WAS. I X I ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST . SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. R..I Est.t. (Schedule Al
2. stocks and Bonds (Schedule OJ
3. Closely H.ld stock/Partnership Inter.st (Schedule C)
4. Hortg.gas/Not.. Receivable (Schedule DJ
5. C.sh/Bank Deposits/Hilc. Parsonal Property (Schedule E)
6. Jointly Owned Property (Schedule F)
7. Transfer. (Schedule GJ
8. Total Alsat,
I I CNANGED
NOTE: To in sur. prop.r
credit to your account,
subnlt the upper portion
of this for. with your
t.x p.y..nt.
11.000.00
.00
.00
.00
1.45B.ZB
.00
.00
IBI
III
(21
(51
141
(51
(61
(71
lZ.458.Z8
B.5BO.69
41.9Z3.0B
(111
1121
1151
1141
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Fun.r.l Expenses/Adn. Costs/Hlsc. Expense. (Schedule H)
10. Debts/Hortg.ge LI.bllltles/Llens ISchedule I)
11. Total DeductIons
12. Net Value of Tax Return
15. Ch.rltable/Governnental Beque.ts; Hon-elected 9113 Trusts
14. Not Voluo of Estoto Subjoct to To.
(91
1101
Ein.Ein:.:\ ItR
3B.045.40-
.00
3B.045.40-
will
(Schedule J)
If an assessment was issued previouslY, lines 14, 15 and/or 1&, 17 and 18
reflect figures that include the total of ALL returns assessed to date.
ASSESSMENT OF TAX:
15. Anount of LIne 14 at Spou.al rat. (15)
16. Anount of Lina 14 t.xable at Line.l/Class A r.te 116)
17. Anount of Line 14 t.xable .t Coll.teral/Class B rate (17)
18. Princlp.l Tax Due
NOTE:
.00
.00
.00
.00
.00 X .00=
.00 X .06=
.00 X .15=
IlBI
TAX CREDITS:
PAYHENT
DATE
RECEIPT
NUHBER
DISCOUNT (tl
INTEREST/PEN PAID (-I
AHDUNT PAID
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
.00
.00
.00
.00
. IF PAID AFTER DATE INDICATED. SEE REVERSE
FDR CALCULATION OF ADDITIDNAL INTEREST.
IF TDTAL DUE IS LESS THAN $1. NO PAYHENT IS REQUIRED.
IF TDTAL DUE IS REFLECTED AS A "CREDIT" (CR1. YDU HAY BE DUE
A REFUND. SEE REVERSE SIDE OF TNIS FDRH FOR INSTRUCTIONS. I
RESERVATION I E.tata. of dacadant. dying on or bafora Oacaabar 12, 1982 .. If any futura Intara.t In the a.tat. I. tran.f.rrad
In Po.....lon or enJoy.ant to Cl... a (coll.ter.l) blnlflcl.rla. of thl dlcadlnt Iftlr thl Ixplratlon of any I.tat. for
llfa or for y.ar., the Coaaonwlalth h.r.by .xpr...lY r..ervI' thl right to .ppral.. and ...... tran.f.r I~rltanc. Ta...
.t the lawful Cia.. a (collat.ral) r.t. on any .uch future Int.r..t.
PURPOSE OF
NOTICE:
To fulfill the r.qulre.ant. of s.ctlon 21~0 of the Inharltance and E.tata T.x Act, Act 21 of 1995. (12 P.S.
S.ctlon 91~0).
PAYMENT:
O.tach the top portion of thl. Hotlc. and sub.lt with your pay..nt to the R.gl.t.r of Will. prlntld on tha r.v.r.. .Ida.
"Maka ch.ck or .on.y ordar payabla to: REGISTER OF' MILLS, AGENT
REFUND (CA):
A r.fund of . tax cr.dlt, which wa. not r.qu..t.d on the Tax R.turn, .ay ba raqu..t.d by co.plltlng an -Application
for R.fund of Plnn,Ylvanla Inh.rltanc. and E.tata Tax- (REV.llll). Application. are avallabll at the Offlca
of the R.gl.t.r of Will., any of the 2l R.v.nul Ol.trlct Offlc.., or by calling thl .p.clal 2~-hour
an.w.rlng ..rvlcl nu.b.r. for for.. ordlrlng: In P.nn.ylvanla 1-800-562.2050, out.ld. P.nn.ylvanla and
within local H.rrl.burg ar.a (111) 181-8094, TOOt (111) llZ-2252 CH.arlng 1~.lr.d Only).
OBJECTIONS:
Any party In Int.rl.t not .atlsfled with the .ppr.I....nt, allow.nc. or dl.allow.nca of d.ductlon., or a.......nt
of tax (Including discount or Int.r..t) as .hown on this Notice .u.t object within .hty (60) deys of r.c.lpt of
this Notlea by:
..wrltt.n prot..t to the PA Dlpart.ant of R.v.nu., Board of App.al., D.pt. Z81021, H.rrlsburg, PA 11128-1021, OR
.-.I.ctlon to h.vI thl ..tt.r d.t.r.lnad at audit of tha account of the p.r.onal rapr..ant.tlv., OR
...pp..l to the Orphan.' Court.
ADNIN
ISTRATIVE
CORRECTIONS I
factual .rror. dlscov.r.d on thl. ........nt .hould bl .ddr....d In writing tOI PI O.p.rt..nt of Rev.nu.,
aur.au of Indlvldu.l tax.., ATTN: Po.t A.......nt R.vl.w Unit, D.pt. Z80601, H.rrl.burg, PI 11128-0601
Phonl (117) 781.6505. S.. p.gl 5 of the booklat -In.tructlon. for Inh.rltanc. T.x R.turn for a R..ld.nt
o,c.d.nt- (REV.1501) for an axplan.tlon of ad.lnlstratlv.lY corr.ctabl1 Irrors.
DISCOUNT I
If any ta. dul I. paid within thr.. (ll c.l.ndar .onth. aft.r the d.c.dant", d.ath, a flv. p.rc.nt (S~) dl.count of
thl t.. p.ld I. allow.d.
PENIL TV:
The IS~ ta. aan.sty non-p.rtlclp.tlon p.nalty I. co.put.d on the total of thl ta. and Int.r..t .......d, and not
paid bafora Janu.ry 18, 1996, thl flr.t d.y aft.r thl .nd of the t.. ..n..ty p.rlod. Thl. non-p.rtlclp.tlon
p.nalty I. app.alabla In the .a.. .ann.r and In the thl sa.. tl.. p.rlod .. you would app.al the ta. and lnt.r..t
that ha. b.an a......d a. Indlcatld on thl. not Ie..
INTEREST:
Inter..t I. ch.rg.d b.glnnlng with flr.t day of d.llnqu.ncy, or nln. (9) .onths and ona (I) day fro. thl data of
d.ath, to the data of pay..nt. Tax.. which baca.. d.llnquent b.for. January I, 198Z b.ar Int.r..t .t the rat. of
sl. (6~) p.rcent plr .nnua c.lculat.d at a dally rat. of .00016~. 111 t.... which b.ca.. d.llnqu.nt on and aft.r
January 1, 1982 will b.ar Int.ra.t at a rat. which will v.ry fro. cal.ndar y..r to caland.r y.ar with that r.t.
announe.d by tha PI D.p.rt.ant of R.v.nul. Th. appllcabl' Int.r..t rat.s for 198Z through 1998 .r.:
'!!!! )nt.r.st Rat. DallY tnt.n.t rl'lctor ~ tnt.rllt Rat. nally tnt.r..t rllctor
19I!1Z 2U .000S48 1981 'X .0002lel
198] 16~ .000~16 1988-1991 1I~ .000l01
198~ 11:( .000501 1992 'X .000lU
198!i U~ .000556 19'5-199~ lX .0001'2
191!16 In .000Z7~ 1995.1998 'X .00D2~1
..tnter..t Is ealeulat.d .. follow.:
INTEREST = BALANCE OF TAX UNPAID X NUKBER DF DAYS DELINQUENT X DAILY INTEREST FACTDR
.-Any Notice I.,u.d aft.r the t.. b.eo... d.llnqulnt will r.flact an Int.r..t c.lculatlon to flft..n (IS1 day.
b.yond th. data of the ........nt. If pay.ent I. ..d. aft.r th. Int.r..t co.putatlon data shown on the
Notlc., addltlona. Int.r..t .u.t b. calculat.d.
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C-:'
I'U:ASE FILE TillS REI'Olrr WITIIIN TWO \'EAI(S OF DATE OF DEATH I(E<;ARULESS OF
TilE STATUS OF 'I'm: ESTATE, IF ESTATE IS NOT (,OI\II'I.ETED, JilLE II (,,1210'01(1\1 YEARL\'
UNTIL COI\1I'LETION
STATUS REPORT UNDER RULE (1.12
Name of Decedent: SIDNEY SPRIIGLllL->liL-
Date of Death: 2/5/96
Estate No.:
1996-039\
Pursuant to Rule 6.12 of the Suprellle Court O'lIhans' COUTt I(ules, I report the following with Tespect
to completion of the administration of the ahove-captioned eslale:
I. Stale whelher administration of the estate is l'Ilmplete:
Yes No X
2. If the answer is No, slale when the personal representalive reasonahly believes
that the admiilistralion will he complele: July-L 2002
hlJIt"
J. If the lll1SWer to No. 1 is yes, slale Ihe following:
A. Did the personal Tepresenlative liIe a final account with Ihe court'!
Yes No
B. The separate Orphans' Court No. (if any) for the personal representative's
account is: (Not Applicable in Dauphin County)
C. Did the personal representative state an account infonnally tolhe parties in
interest? Yes No
D,
Copies of receipts. releases. joinders and approvals of formal or infonnal
accounts may he filed with Ihe Clerk of the Orphans' COln1 and 1lI1IY he allached
to this report,
dlv"T /f 1I~-
Date: 2-20-2002
Sign;llurc
r-
IIndre\; H. Shaw
Nallle (Please type or r.,inl)
P.O. Box 5320
Harrisburg, PII 17110
<"
""
~
Add,ess
(MAII:nnVAMl) .. .
1= ,-
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p ,.."
<'''1,-:::'
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(717) 232-8525
Telephone No.
Capacity:
Personal Representative
X
Counsel fOT Personal Representative
R.W..58