HomeMy WebLinkAbout96-00411
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PETITION FOI~ PIWBATE ulld (;J{ANT OF I.ETTEHS
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Kepl~cr
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I{,~i,tel 01 Will, 1'01 Ihe
t 'utlllly of Cumher ~a!!..d______ in the
('llIllI1I1Ul\\I,,'allh Ill' l'l,tlIPi,)'I\'ania
S"dal S"l'IIrilY 8", .208,..2~:-2186_.
rhl' Pl.tilion 01' Ihe 1IIHIl'I,i~ned Il"pel"ll'lIl1~ 11.'J1ll....Cllh Ihat:
"'HI! pl'lilil1l1l'r~ who j, all' IS Yl'ill' nl al-!l' \H oldl.'billlll\t.:..l'\''\.'ULJ:U _+____________~_..+____ named
ill thl'la...t will "I' Illl' al',"l' dl'l"l',knt. dall'd _ _ ScplclIl ~,r u,____~~y~_ __.___,._________, 11)-
and ,odicill,) daled . N/A
___ __" .w. ____._.u_____________.___
1,I,Il~' ,d~'\;lnl ~.i".1I111'1;111,~.'. l',~ 1,'lIl1lh'l,Il11'11 ~k;111i llll'\l'dlltll, l'Il:,)
Cumberland
1>1.'1,'l'ndl'lIl \\a~ dnl11il'l1l'd atlkath ill _ _ ____('mulIY. Pl.'l1n!olyl\"ania, \",'ith
h _ ~_E__ la~r lamil\' ~H prilh'Wal Tl....idclll.:C at '1-92a_-i;rincc.t~;L Ave;
_Cam!,,!lil!. Ilu~uu~h,.., Au... _... .," O' n .. ..___n
111,1 '1ll'l'I, IHlmltt" ;tll.llllllll~IJI,dll\ J
1996
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Ill'\.'l'IHh..'nl. tl1l.'lI ._~?. __. YI':~I"\ uf agl" dicd __ ~!ay 6~__._
al _ Puly Clln.i,c Hed.~cill l.ent"E. ... ... .."... ..
1"\l.:l'PI a... h,lh1\\'. dl'\.'l'lknl ~hl nOlll1any. \la... 1101 "i\or...:cJ ami did 1I0t ha\c a child born ur "dopted
~Ifll'r l'\I.'l"tlliOIl o\tJ'f,' \\ill ollerl.'d for prohalc: \\a' lIot thl' \"klil11 01 a killing amI \\,;1\ ne\'er adjudicatcd
1I1\.'OI1lPl.tl'llI: ______~__. -. ...-- ------ -. ----------- -------- -----------
Dl'l"l'lllklll at dcalh 0\\11l.'d P1t11ll'r1y \\ith l'~limatcd \allll" a... 1'0110\\':
(If dmllld1l'd in Pa.) :\11 pl'l",onal proPI.'IlY
(If nnt dl1lllidlcd in I'a,l Pcrl"onal propl'rty ill PI'I1I1,yl\ania
(II Ill'l dOlllil"ilnl in POl,) 1'1'1"'I111al propl'ny in C"lIIl1Y
\'allll' nf ll.all....lalc ill Pl'l1n'~ hania
,illlal..d a, 1"lhm,: _1928 Prince tun. Ave, ....Camp ,IiPI J'A,,___.
S_. UnknuI'"
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S-U'"
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\\ IILI{UllI{L. pClilioll,'rt'l 'ClI1CClllllly wllle'It') Ihe pwhale 01 Ihe la,l will alld codicil(,)
prC'l.'lllcd hl'I"C\\llh and thl' grant of klll'r... lC~Ulm<::l:t51_ry_
ITl"I,llIWIl!,Il\, .h111l11\l'lr,tlIII11..:_I_;\,; adminl\tralitlll d.t'l,n.c.I.i1,)
Ihl'HHI.
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. Thelma L. l\ye
~"~. 1928 Princetun Ave,
Camp iU,li PA 17011
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OATH OF PEHSOl'iAL I{EPIU:SEl'iTATIVE
CO\I\to\\\ I-::\I.TII OF I'E\:\SYI.\'A\IA
cot \'n 01' Cumberlc nd
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I Ill' Pl'!llil\IIClb) alllnl' llall1nl '\"I.';t1(~lllt a!'lillnl') Ihal till' ...t;IICI11I.'1l1"'1lIIhl' lorrl!nillg pl'lilion an'
lillI.' ,lIld I tl/i,,'l1 11'1111..' 111.....' \11 tl~l' ~1I!~'.\kd~l' allll bdid 1.11' Pl'litUHlt.,'It,) and Ihat a~ pl'r~llnal rl.'prc~cII.
lilltH'I'.II'l 1111.' abO\l' dl.....l.lklll pl'li,ill:\\"'!I'. \\ill \\l'lI and II Illy admini"'ll'r thc l....lal'. al."l'mJing. tn law,
d;:'C "" - j.
Thelma L.-- }:)'C
1928 Pr'i,icctun Ave:
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Camp lIiU.!"L17.Q.lL.. _, ___
S.'''''''' '" '" allillll.l'll ;''td ,"!hl'jlbl.'d I
hdoll' n\;.' lili, 'O'O . ..J..... dJ.\ "I'
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No. 21-9(;- 411
Eslule 01'
Nary C. Kepner
. Deceused
DECREE OF PROnATE AND GH.ANT OF LETTERS
AND NO\\' .~h is 22nd Jay_uJ:,l~!Y____._, I')~, in con,ide,,"ion of thc pctition on
lhe reverse side hereof. sillisfat.:lory proof having heen pn:"Icn1cd hchnc me.
IT IS DECI{EED that thc ill>lrlll11enl('l daleL _..?,c,l'tc!,!!>er_l..Q, _.1992
dcscribcd thcrcin bc adl1lillcd 10 prohale and filcd of rc~nrd '" the la,l willllf
Nary C, Kepner
and Lcllers testamentary
arc hcrchy ~ranted In Thclma-I-._NYI;l--
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JIHillM /', t-, ,(!w<~ /'/-1,' . a;tbC!
(/ Rl'gi~lc' If WillI, . &f"t-f.- .
Mary C. Lew1S ()
FEES
Probatc. LCllcrs. EIC, ,,",'," $ 200.00_
Short Ccrtilicales(4l ,',',','" $ 12.00
I{enllncialion """""""" $
x-Pages (2) $ 6.00
JCP TOTAL .__ $. 5.00
Filcd ,May ,22,.,1996""""", ,~n.9.Q,
Keith O. llrenneman 47077
"n()~NH ISUP' C1, t,l), No,)
44 H. Hain Street
Hcchanicsburg 1'/\ 17055
"lJIl~I'SS
(717)697-8528
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Called Attorney on 5-23-96.
21-96- 411
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LAST WILL AND TESTAMENT
I, MARY C. KEPNER, of Camp Hill, Cumherlaud County, Pennsylvania, heing of
sound and disposing mind and memory, do hereby make, publish and declare this to be my Last
Will and Testament, hereby revoking any and all fonner Wills or Codicils hy me made,
I.
I direct that all my just debls, funeml expenses, testamentary expenses and all inheritance
taxes (whether such taxes may he payable hy my estale or by any recipient of any property) shall
be paid from my residuary estate as ~oc:t as pr::ctic::b:c after my <lCCc.1SC and as par: of Ih(;
administration of my estate, My Executrix shall have no duty or obligation to obtain
reimbursement for any such tax so paid, even though on proceeds of insurance or other property
not passing under this Will.
2.
I give, devise and bcquc.1th all of my estate, both real and personal property to TIlELMA
L. NYE.
3.
I nominate, constitute and appoint TIlELMA L, NYE as Executrix of my estate.
4.
I direct that my Executrix shall not be required to file a bond to secure the faithful
perfonnance of her duties in any jurisdiction.
5.
I authorize and empower my personal representative, in her sole "nrl absolute discretion,
to purehase or otherwise acquire and retain any investments of which I die seized or any real
or personal property of any nature; to sell, lcase, pledge, mortgage, transfer, exchange, dispose
of or grant options in regard to any or all property of any kind fonning a part of my estate for
such tenus and such prices as they may deem advisable; to borrow money for any plllpOses
conneeted with the protection and preservation of my estate; to mortgage or pledge any real or
personal property fonning a part of my estate or to join in or secure the partition of same; to
tnt I(
M,C.K.
Page I of 3 Pages
COMMONWEALm OF PENNSYLVANIA)
SS,
COUNTY OF CUMBERLAND
)
I, Mary C, Kepner, Testatrix, whose name is signed to the allached or foregoing inslnllllent,
having been duly qualified according 10 law, do hereby acknowledge that I signed and executed
the instnllllent as my L1st Will; that I signed it willingly; and that I signed it as my free and
voluntary act for the purposes therein expressed, e ~
Ma~pner
SWC\n! or artinlled to and acknowledged "'~f(lre me by Mary C, Kepner, the Testaliix, this
10th day of September, 1992 " ,
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Notary Publi
Nolana! Seal
Conino L Myer.;, NolaJy Nf1c
Ca~slt! fl<yo, CcmbCt1ard Ctu1Iy
My Commr"soon E'Plos May 22. , (l95
t.~""w. PuMS,lwan;aAisc.o.abOn Of NcAancs
COMMONWEALm OF PENNSYLVANIA)
SS,
COUNTY OF CUMBERLAND
)
We, /,,{ //, .tJ" I. )/ )f~1 ';"10'/' .I/.,t ",{, ,.If I; /. (""of iI"'-'
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the witnesses whose names are signed to the allached or foregoing instmment, being duly
qualified according to law, do depose and say that we were present and saw Mary C, Kepner,
the Testatrix, sign and execute the instmment as her Last Will; that the Testatrix signed
willingly and that the Testatrix executed it as her free and voluntary act for the purposes therein
expressed; that each of us, in the hearing and sight of the Testatrix, signed the Will s witnesses;
and that to the best of our knowledge the Testatrix was at that time 18 or 10 rs of age, of
sound mind and under no constraint or undue inOuen
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Address
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'Address ~ (':<;.;- _";; "."1 ,{/", /:,.-::>:-
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Swon! or artinned to and subscribed before me this 10th day of September, 1992,
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Notary Public
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Conine L~r<ll Seal
Callos'" Bonl, (;"~ Pt.t6:
MyCoot~E'l>"~MJV~
Ml.lIlller, p"""")~"'''''~ 0/"-ntiS
Page 3 of 3 Pages
CERTIFICATION OF NOTICE UNDER RULE 5.6(al
Name of Decedent: Mary C. Kepner
Date of Death: May 6, 1996
No. 1996-0411
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 beneficiary of the above-captioned estate on
or about May 28, 1996.
Name
Address
I Thelma L. Nye
I
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I, Notice has now been
Rule 5.6(a) except:
1928 Princeton Avenue
Camp Hill, PA 17011
given to all persons entitled thereto under
NONE.
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Date: May 31, 1996
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Kelth o. Brenneman
44 West Main street
Mechanicsburg, PA 17055-0318
(717) 697-8528
capacity:
Personal Representative
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counsel for personal
representative
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LAW OHICI:S
SNELDAKER
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BRENNEMAN
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COMMONWEALTH Of PENNSYLVANIA
COUNTY Of CUMBERLAND
ss:
TIlEUlA I.. NYE
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b.ing duly 6wort!.._ ...~.._ according to law, d.pos.s and ..ys thatHh. .l~__ll.!~ ..-. on
. ,.._ .___.EKecutrlx.. 01 th. Estat. of u~}lary...c,_Kcpl1cr_._._._._...__.--
I.t. of __ llorough of Cnmp 11111 ..._ _. _, Cumb.rland County, P." decoas.d and th.t the
within is an inventory m.do by .., . ". .. Thel,m~ ~~llY~.. __,.... ..-, tho said Executrl~._
of the entire est.t. of said decedent, consisting of all the p.rsona' prop.rty and re.1 .state, except r..l .st.te ouhid.
the Commonw.allh of Pennsylvania. .nd that the ligures opposit. each iI.m of th. Inventory r.pr.sent ii's f.ir v.lu.
.s of the date of decedent's death,
Sworn to
and subscribed before me,
',' _r~~~ju~,n.__-.-'-
E..cutor . Admlnhtl.tor
February
1928 Princeton Avenue
---..,.-. ----------..--.-.
Not~u:al Sa:.ll
Patnoll J, T110fJ~.ofl, Nolmy PubtlC
t.Io<;h:J.;";lrJf~ 0010, Cumbcrtsnd County
My Commlsslcn E,piros Doc, 31, ,996
v....~Prf,..~...;jl;t,A~-.~d~
Cnmp III II . PA 17001
.--..-...-- -.----
Add,...
O.te of O.ath
-,----.. _.__._--~--_._._-----_._---
6 ~y
1996
Day
Month
v..,
INSTRUCTIONS
I. An inventory must bo filed within three months alter appointment of personal representative.
2. A supplement inventory must be filed within thirty days of discovery of additional a..eh.
3. Additional sh.eh may b. attached as to personalty or r.ally
4. See Articl. IV, Fiduciaries Act of 1949,
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Inventory ollhe real and personal eslate 01
~I" ry c. Ke)1I1Cr
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deceased
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REAL I;STA'm
1. All that certain property Improved wlth a resldentlnl dwelling
conunonly known and numbered nH 1928 Princeton Avenue. Cllmp 11111.
Pennsylvanln liS more Cully described In the deed recorded In
Cumberland Connty Deed lIook "1\", Volume 14, Pllge 463,
$80,000.00
TOTAL Rf~\L ESTATI;:
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i$ 80,000 00
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PERSONALTY
I. Miscellaneous personal property:
2. Dauphin Deposit llank [, Trust Compnny
checking account No. 0023527188:
3. Pennsylvania state income tnx rebnte:
$ 1,420.00
31,499.23
369,00
TOTAL PERSONALTY:
33.288 23
RECAPITULATION
TOTAL VALUE REAL ESTATE:
TOTAL VALUE PERSONALTY:
$ 80,000,00
33,288.23
TOTAL APPRAISED VALUE:
$113,288.23
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LAW OFFICI:S
SNELOAKER.
BRENNEMAN
8: SPARE
Nye in fee simple.
ALL THE CERTAIN piece or parcel of land, situate in the
Borough of Camp Hill, County of Cumberland, and state of
Pennsylvania, bounded and described as follows:
BEGINNING at a point on the northern line of Princeton
Avenue at the dividing line between Lot Nos. 24 And 25 of the
hereinafter mentioned Plan of Lots; thence in a northerly
direction along said dividing line, one hundred fifty (150) feet
to Lot No. 46 on said Plan; thence in an easterly direction along
said Lot No. 46, fifty-two (52) feet to Lot No. 26 on said Plan;
thence in a southerly direction along said Lot No. 26, one
hundred forty-nine and eighty-six hundredths (149.86) feet to
Princeton Avenue; thence in a westerly direction along the
northern line of Princeton Avenue, sixty (60) feet to the place
of BEGINNING.
BEING Lot No. 25, Plan of College Park as recorded in the
Cumberland County Recorder's Office in Plan Book No.4, Page 8.
Thereon erected a single brick dwelling house known as 1928
Princeton Avenue.
BEING the same premises which Frank F. Wilsbach and M. Rita
Wilsbach, his wife, by their deed dated and recorded November 2,
1950 in the Office of the Recorder of Deeds in and for Cumberland
County, Pennsylvania in Deed Book II Nil, Volume N , Page '{63 ,
granted and conveyed unto Richard Kepner and Mary C. Kepner, his
wife. The said Richard Kepner died April 25, 1992, at which time
title in the above premises vested by operation of law in his
surviving spouse, Mary C. Kepner, decedent herein.
IT IS FURTHER ORDERED AND DIRECTED that a certified copy of
this Decree shall be recorded in the Office of the Recorder of
Deeds for Cumberland County, Pennsylvania among the deeds
recorded in said Office, said Decree to be indexed in the Grantor
Index for Deeds against the Estate of Mary C. Kepner, Deceased
and in the Grantee Index for Deeds to Thelma L. Nye, pursuant to
-2-
Section 3536 of the Decedents, Estates and Fiduciaries Code (20
Pa.C.s. S 3536).
J.
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I hereby certify that the residence and post office address
of the within named Grantee is: 1928 princeton Avenue, Camp
Hill, Pennsylvania 17011.
}:{,~~1te,t41'L--
Attorney for Grantee
N.T.s.
LAW o,Flces
SNELDAKER.
BRENNEMAN
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FIRST AND FINAL ACCOUNT OF THELMA L. NYE,
EXECUTRIX UNDER THE LAST WILL AND TESTAMENT
OF MARY C. KEPNER LATE OF THE BOROUGH OF CAMP
HILL, CUMBERLAND COUNTY, PENNSYLVANIA
THELMA L. NYE, Executrix and Accountant herein
avers as follows:
DATE OF DECEDENT'S DEATH:
May 6, 1996
May 22, 1996
DATE LETTERS TESTAMENTARY ISSUED:
DATE OF FILING OF CERTIFICATION PURSUANT
TO RULE 5. 6 :
June 11, 1996
LETTERS WERE ADVERTISED AS FOLLOWS:
June 4, 11 and 18, 1996
The patriot-News Company:
Cumberland Law Journal:
June 7, 14 and 21, 1996
PERSONALTY - PRINCIPAL ACCOUNT
DEBITS
The Account charges herself with receipt of the
Decedent's goods and chattels as more fully
set forth in the Inventory and Appraisement
filed in the Office of the Register of Wills
for Cumberland county on February 12, 1997:
$33,288.23
$33.288,23
TOTAL, PERSONALTY, PRINCIPAL ACCOUNT, DEBITS:
PRINCIPAL CONVERSIONS INTO CASH
NONE
LAW O'FlCts
SNELDAKER.
BRENNEMAN
Or: SPARe
NONE
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PERSONALTY - INCOME ACCOUNT DEBITS
The Accountant charges herself with receipt of the
following items of income from personalty:
C ec i ccou t No. 0023527188 - Dau hin De os it
interest income from date of death to closing:
$
17.99
10,86
Refund, overpayment of medical bill:
$
28.85
TOTAL, PERSONALTY, INCOME ACCOUNT, DEBITS:
PERSONALTY - INCOME ACCOUNT CREDITS
The Accountant claims credit for the payment of
the following items from personalty income:
NONE
NONE
REAL ESTATE - PRINCIPAL ACCOUNT DEBITS
The Accountant charges herself with receipt of the
Decedent's real estate as follows:
ALL that property improved with a residential
dwelling situate in the Borough of camp Hill,
cumberland county, pennsylvania as more fully
described in cumberland county Deed book "N",
Volume 14, Page 463, commonly known as 1928
Princeton Avenue, Camp Hill, appraised value:
$80.000.00
REAL ESTATE - PRINCIPAL ACCOUNT CREDITS
The Accountant claims credit for payment of the
following items from real estate principal:
41.69
18.44
LAW O,'ICE8
SNELDAKER,
BRENNEMAN
a SPARE:
06/14/96
06/14/96
Bell Atlantic - payment on account
PP&l, - payment on account
$
-3-
,
06/14/96
06/14/96
06/14/96
06/14/96
06/18/96
08/01/96
08/02/96
08/02/96
08/02/96
08/02/96
08/02/96
08/31/96
08/31/96
08/31/96
08/31/96
08/31/96
09/03/96
09/03/96
02/17/96
- -. ......".... -.....-.
UGI - payment on account
Pa. American Water Co. - payment on account
Suburban Cable - payment on account
AT&T - payment on account
Leon D. Gerlach, appraisal of real estate
Ann M. Markley, Tax Collector - 1996-97
school taxes
PP&L - payment on account
UGI - payment on account
Pa. American Water Co. - payment on account
Suburban Cable - payment on account
Bell Atlantic - payment on account
PP&L - payment on account
Suburban Cable - payment on account
UGI - payment on account
Bell Atlantic - payment on account
Pa. American Water Co. - payment on account
Waste Management of Pa. - payment on account
Bell Atlantic - payment on account
Ann Markley, Tax Collector - 1997 County/
Township taxes
TOTAL, REAL ESTATE, PRINCIPAL ACCOUNT, CREDITS:
REAL ESTATE - INCOME ACCOUNT DEBITS
The Accountant charges herself with receipt of the
following income from real estate:
NONE
REAL ESTATE - INCOME ACCOUNT CREDITS
The Accountant claims credit for payment of
the following items from real estate income:
NONE
LAW OFFices
SNELDAICER.
BRENNEMAN
& SPARE
-4-
76.23
17.81
19.98
14.55
250.00
780.66
47.77
72.79
41. 43
19.98
16.08
13.60
21.96
19.47
12.52
7.84
35.88
5.84
304.30
$1. 838.82
NONE
NONE
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LAW o,.,lces
SNELDAKER.
BRENNEMAN
8r: SPARE
RECAPITULATION
I. PERSONALTY
A. PRINCIPAL ACCOUNT
Debits $33,288.23
Credits 23.971.92
Balance $ 9,316.31
B. INCOME ACCOUNT
Debits $ 28.85
Credits -0-
Balance $ 28.85
C. NET BALANCE OF PERSONALTY:
II. REAL ESTATE
A. PRINCIPAL ACCOUNT
Debits $80,000.00
Credits 1.838.82
Balance $78.161.18
B. INCOME ACCOUNT
Debits $ -0-
Credits -0-
Balance $ -0-
C. NET BALANCE OF REAL ESTATE:
III. NET BALANCE OF ESTATE FOR DISTRIBUTION:
-5-
$9,345.16
$78.161.18
$87.506.34
COMMONWEALTH OF PENNSYLVANIA)
COUNTY OF CUMBERLAND
ss.
THELMA L. NYE, being duly sworn according to laW deposes and
says: that she is the ExecutriX and Accountant identified
herein; that the foregoing Accounting is true and complete, that
the attached list or schedule [*1 contains the names and
addresses of all persons who have given notice of their claims,
and whose claims remain unpaid; that the attached list or
schedule [**1 contains the names of all persons interested in the
distribution of said Estate; and that the facts set forth in the
within Account are true and correct to the best of her knowledge,
information and belief.
.-' 1 ~e-' !2 XL\",-
Thelma L. Nye
(EXecutrix and Accountant)
sworn to and subscribed
before me this ,:30 lj.. day of
september, 1997.
~tl) ~.\d/uJ1~J
Notary ublic
Nolarlal SOOI
PaIJ1CIll J. TIm"",on. NoInl'/ publlC
~",l>JIO Born. cumllorlanll County
My eommtS.o;!on ExplrRS [loC. 31. \ ooe
~(f""tn f\')f't"e"""""" (yIrlJli~r_" Nrl~"
LAW O,F1CI:D
SNELDAKER.
BRENNEMAN
8: SPARe
R[V.ISOO EX. 17q",
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fOR DATlS Of DIATH Ann ,'/31191 CHICK HIRI
If A SPOUSAL
POVIRTY CRlDIT IS CLAIMID [J
flU NUMBlR
J!./. (I)
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COMMONWEAltH Of PfNN~YlVANIA
OfPAII.TM(NT Of REV[NUE
OEPT 280601
HAIUlISBURG, PI. 11128,0601
;J
/ ,-/. Ie I '/ - _J
INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS)
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OICIOINI"S NAME IlA!lI. ftll!!T. AND M!DOLl 1r41f1"'U
Kepner, NOlI'
SOCIAL SECUIlII, NUMIU
OA11 Of BIRTtl
21
COUNTY COOE._
9(,
YEAR
1.11
NUMBER
DlCIDHtl'!!COMPLIH "'COIII!!!!
I ()28 PI' Illt'l.t ull l\v<.'lltle
Camp 11111. I'A I 7r.ll) I
Co...", ClImher I ilnd
",MoutH 111((1...[0 (!Ill It~!lUUCT10N!!1
DAn 01 mATtl
5/6/96
03
D~.
I
_8.
Remainder Return
liar dot., of death priar 10 12.13.821
Federal E"al' TOA Return Required
Talal Number 01 Safe Depo,it Bo....
208-21,-2186
1" ""I'CUII! \l.ihlW'Nu ,.auu' NA"'I (1,1." I'HI ,1.'.0 "",(l0\1 "..I.Atl
'II/A
o 2.
C 40.
Supplemental Return
COMPlln MAIliNG "'OOIlUS
!./, ,~. }lain Strcl't
~Iechanl cshnq;, I'A 17055
80.000.00
33.299.09
9.064.1,0
(8 I 113.299.09
9.914.49
1111
(12)
(131
(141 103.384.60
x._c
X .06 =
X .15 = 15.507.69
(181 15.507.69
(191 15.M,8.70
(201
38.99
121)
(21AI
121B) 38.99
----
NAM!
Keith O. IIrenneman. Es Illre
IUHHON! NUMBUI
717 697-8528
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1. Real Eltale (Schedule A) 11 )
2, Slacks and Band. ISchedule B) (21
3. Clalely Held Slack/Partnership InlorOlt (Schedule q ( 31
4. Mortgages and Not" Receivable (Schedule D) ( 4 1
S. Calh. Bonk Depolitl & Mi5tellaneoul Perlonol Property ( 5 1
(Schedule EI
6, Jointly Owned P,aporty (Schedule f) ( 6)
7. Tranl'e" (Schedule GllSchedule l) (71
8. Total Gran Ane" (total line' 1.7)
9. Funeral Expensel, Administrati...e Cost" Mi5tellaneous 19)
Expenses (Sch.dule HI
10. Deb... Marrgage llabilitlOl. lien. ISchedule II (101
11. Total Oeductions (tolallines 9 & 101
12. N.t Volu. of Estale (line 8 minus line 11)
13. Charitable and Go...ernmental Bequests (Schedule J)
14. Net Value Subj.ct to Tax (tine 12 minulline 13)
15. Spousal Tronsf.,. (for dotel of death aher 6.30.94)
See Instructions for Applicabl. Percenlag. on Re....n. (15)
Sid.. (Includ. ...alues from Sch.dule K or Schedule M.)
16. Amount of line 14 tax obI. 01 6% rote (161
(Include yalues from Schedul. K or Sch.dule M.)
17. Amount of line 14 IOAabl. at 15% rate (171
(Includ. ...alues from Schedule K or Sch.dule M.I
1 B. Principal lor; due (Add tax from lines 1 S, 16 and 17.1
19. Cr.dill Spousal Poverty Credit Prior Paymentl
+ 11..732.10 +
850.09
103.384.60
DiiCount
736.60
Inlere\t
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20. If Line 19 is gr.ater than line lB, ent.r the difference on line 20. This is the OVERPAYMENT.
m 0 .II:r.r.1~II'U,.I..[OI'.'II,."I'I.I'JiIIlI~.'.l'Itn":'r.I':1....l.ltl.....(,U.l~l.~..r.1I1
21. If line 18 is grealer than line 19, enler the difference on line 21. This i\ the TAX DUE.
A, Ent.r th. inlerest on the balance due on tin. 21 A.
B. Enter Ihe total of line 21 and 21 A on line 21 B, Thil is the BALANCE DUE.
Make Check Payabll 10: Rlgll'" of WllIs, Agent
~ ~ BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND TO RECHECK MATH ..(..(
~nder penalties of perjury, I declare that I ha...e lJIlamin.d this return, including occompanying schedules and ,'talemflnll, and 10 the bfllt of my ~nawledg' and beliel.
It i\ true, correct and complete. I declare ,hot all real estate has been rflportfld at true market ...alue. D.c1aratlon of preparer other than the p.nonal representati...e it
based on 011 information of which pre parer hos any knowledge.
SIGN~UIlf. O~..fl.UON IlUPON!!IBl! fOR filiNG RETURN ADORE!!S DAn
-" -'\'\00, -f 14. ~ bttidll.lX 1928 I'rlncetun ,\ve.. Cam) 11111. 1'.\ 17001 ;/1.:'/</7
"O:;lNAt !~RIPAIlEIl OTHEIl HAN R!PIl!UNI"tlV! "DORU!! o,n
, -t,t,t...t'-_ 44 \~. }Iain Street, }:cchanicshuq.'" PA 17055 :l1'~/97
.
Act #48 of 1994 provldel for the reduction of the tax ratel imposed on the net value of transferl to or for
the UI. of the spous.. Th. ratel as prelcrlb.d by the statute will be:
. 3% (.03) will b. appllcabl. for eltates Df decedents dying on or after 7/1/94 and before 111196
. 2% (.02) will be applicable for estotes of decedents dying on or after 1/1/96 and before 1/1/97
. 1 % (.01) will b. applicable for estates of decedents dying on or after 1/1/97 and before 1/1/98
. Spousal transfers occurring on or after 1/1/98 will be exempt from inheritance tax.
PLEASE ANSWER THE FOLLOWING QUESTIONS
BY PLACING A CHECK MARK (....) IN THE APPROPRIATE BLOCKS.
YES NO
1. Did decedent make 0 transfer and:
o. retain the use or income of the property transferred, .......................................................
x
b. retain the right to designate who shall use the property transferred or its income, ...............
x
x
t. ..
c. re aln a reversionary Interest; or ....................................................................,..............
d. receive the promise for life of either payments, benefits or care? .............,..................,......
x
2. If death occurred on or before December 12, 1982, did decedent within two years preceding
death transfer property without receiving adequate consideration? If death occurred after
December 12, 1982, did decedent transfer property within one year of death without receiving
adequate consideration? ..... ......, ....,........'...,........,....,.. ,.,...",................'..,................',..,...
x
3. Did decedent own an 'in trust for' bank account at his or her death?.....................................
x
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,
YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
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SCHEDULE E
CASH, BANK DEPOSITS AND
MISCELLANEOUS
PERSONAL PROPERTY
Plea,e Print or T e
FILE NUMBER
21-96411
COMMONWfAlTH Of '[NNSYlVANIA
IHHllnANCI fAX InUIN
IlSlOIHr DlelDINl
ESTATE OF
Hllry C. Kepner
(All prop.rty 10ln,lv.own,d with the Right 0' Survl'lOnhlp mUlt b, dllClol.d on Sch.dul. F)
N~~~ER DESCRIPTION
VALUE AT
DATE OF DEATH
1. Dauphin DepuHlt llnnk & Trust Cumpnny checking account
No. 0023527188
$31.499.23
2. Hlscellaneuus furniture. furnishings nnd persunnl pruperty
1.420.00
3. Refund credit on nccuunt nt Tristnll AssucIateH
10.86
4. Pennsylvania state income tax rebnte
369.00
,
I
f
TOTAL (AI sa enter an line 5, Recapitulatian) 533.299.09
(Attach additional BVJ" )( II" ,hee" if more 'pace i, needed.)
II'W.III'".I""
'i':l~~
~br
COMMONWU,lftt O' PfNN$TlVANIA
INl'lflllTAHCf ToU _UUtU
aUtDlNT OlClOUH
SCHEDULE H
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCEllANEOUS EXPENSES
PI.as. Print or T p.
21-9(, 1.11
Hary C. Kepner
B.
4.
C.
1.
2.
3.
4.
5.
6.
7.
8.
D!SCRIPTION
AMOUNT
A. Funeral ExpenlOll
ITEM
NUMBER
1.
Husselman Funera Illume. I ilL'.
$4.918.00
1.
Admlnlstratlv. Com:
Personol Representative Commissions N I A
Social Security Number 01 ""nonol Roprosentotive:
Veor Commissions paid
2.
Attorney fue. to Snelbaker, Brenneman Eo Spare. 1'. C.
2.500.00
3. family Exemption
Ooimant
Relationship
Add",.. of Claimant at docedent'. death
Slreo' Add",..
City
State
Zlp Code
Probate Foes tu Register of IV! 11 ~. Cumberl"nd Cou nty
223.00
Mlscelloneou. Exp.ns.s:
Advertlse letters - Cumberland Law .Journal
60.00
Advertise letters - The Patriut News Cu.
63.40
Chuck E. llrkker. Auctioneer - apprnisal fee. personalty
50.00
Leun D. Gerlach. Appraiser - real estate
250.00
Reserve for filing accuunt. accuuntant fees "nd miscellaneous
expenses:
1.000.00
TOTAL (Also en'or on line 9. Recapitulation)
S 9.064.40
(If more space Is n..ded, in.ort additional sheets of same ,I...)
LAST WILL AND TESTAMENT
I, MARY C. KEPNER, of Camp Hill, Cumberland County, Pennsylvania, being of
sound and disposing mind and memory, do hereby make, publish and dcclare this to be my Last
Will and Testament, hereby revoking any and all fonner Wills or Codicils by me made.
l.
I direct that all my just debts, funeral expenses, testamentary expenses and all inheritance
taxes (whether such taxes may be payable by my estate or by any recipient of any propeny) shall
be ~:tid from my residu:lr'j esl:1te as soen as p~ctiCllb:e after my CCCc:lSC and as par. of the
administration of my estate. My Executrix shall have no duty or obligation to obtain
reimbursement for any such tax so paid, even though on proceeds of insurance or other propeny
not passing under this Will.
2.
I give, devise and bequeath all of my estate, both real and personal property to TIIELMA
L.NYE.
3.
I nominate, constitute and appoint 1HELMA L. NYE as Executrix of my estate.
4.
I direct that my Executrix shall not be required to me a bond to secure the faithful
perfonnanee of her duties in any jurisdiction.
5.
I authorize and empower my personal representlltive, in her sole nnel absolute discreticn.
to purehase or otherwise acquire and retain any investments of which I die seized or any real
or personal propeny of any nature; to sell, lease, pledge, mortgage, transfer, exchange, dispose
of or grant options in regard to any or all property of any kind fonning a part of my estate for
such tenns and such prices as they may deem advisable; to borrow money for any pllrposes
connected with the protection and preservation of my estate; to mortgage or pledge any real or
personal property fonning a part of my estate or to join in or secure the partition of same: 10
m e, /(
M,C,K.
Page I of 3 Pages
COMMONWEALTII OF PENNSYLVANIA )
SS.
COUNTY OF CUMBERLAND
)
I, Mary C. Kepner, Testatrix, whose name is signed to the attached or foregoinl; instrument,
having been duly qualified according to law, do hereby acknowledge that I signed and executed
the instrument as my Last Will; that I signed it willingly; and that I signed it as my free and
voluntary act for the purposes therein expressed. ~
~(! /
Mary C. epner
SWClm or affinned to and acknowledged bef~re me by Mary C. Kepner, the Testatrix, this
10th day of September, 1992 ~ r-' L..
1_.fC.~) ',', ,,. . -,. /')2." .t/.~4
. /
Notary Pub .
Nclarial SeeI
CaTroL. ~t-b3yN*:
Ca/lISIe Boro, obdl.lId CcutY
My ConmsSIOI1 Elrpros May 22. '005
MemOOI. f'oms'/l,;naAs&C1""""1 01 Nola/106
COMMONWEALTII OF PENNSYLVANIA)
SS.
COUNTY OF CUMBERLAND
)
We, ;t...., '/, .....J) If:, 17')t:, .~~..~ "'/1 ..1..Ji....( .::-:,:(, ..:...4-'~ I) /. l::'I"'-u:.!/'~
the witnesses whose names are signed to the attached or foregoing instrument~ being duly
qualified according to law, do depose and say that we were present and saw Mary C. Kepner,
the Testatrix, sign and execute the instrument as her Last Will; that the Testatrix signed
willingly and that the Testatrix executed it as her free and voluntary act for the purposes therein
expressed; that each of us, in the hearing and sight of the Testatrix, signed the Will witnesses;
and that to the best of our knowledge the Testatrix was at that time 18 or 0 of age, of
sound mind and under no constraint or undue influe
..,; E
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Address
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Sworn or affinned to and subscribed before me this 10th day of September, 1992.
/ I ..
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Notary Public
..'
~Seal
Calnl L. Mvets. NolaIy F\ttc
l:.1nsJe Boro. ClJITOoI\ard Cro1lV
My Commoss.on E.p/u!: May 22, 1!l9s
M"n..,., PemsylvanaAssoaaDon 01 NcAar.es
Page 3 of 3 Pages
DNO.AA
146585 COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
OFFICIAL RECEIPT. PENNSYLVANIA INHERITANCE AND ESTATE TAX
~~
11\l11621l1....)
ACN
ASSESSMENT r:'I
CONTROL ~
NUMBER
AMOUNT
RECEIVED FROM:
a
BRENNEMAN KEITH 0
44 W MAIN STREET
101
..I.., 132.10
MECHANICSBURG, PA 17055
ESTATE INFORMATION:
~ filE NUMBER
~ 21-1996-01111
1:1 NAME OF DECEDENT (LAST)
~ KEPNER MAR V C
II DATE Of PAYMENT
B POSTMARK DATE
COUNTY
SSN 208-211-218b
(FIRST) (Mil
CUMBERLAND
DATE OF DEATH
fa TOTAL AMOUN.LPAID
$14,732.10
SK
REMARKS
/
, '
, ...
THELMA L NVE
c/o KEITH 0 BRENNEMAN ESO
CHECK II 017
.
\. .
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RECEIVED BY :", '.' ;'1.,.') / .
$lGNAtURE
SEAL
., './.t'
:.~' ..
REGISTER OF WILLS
MARY C. LEWIS
REGISTER OF WILLS
'OtDHflf-
;
,
_. -- ~.- .--- - ."- -- --- ---" -
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BUREAU OF INDIVIDUAL IAXES
INIUIUUHCl lU DIVISltl"l
DUll. ..601>01
IlAWIUSBUWC. pA 11';'6-01101
COMMONWEALTH OF PENNSVLVANIA
DEPARTMENT OF REVENUE
('.
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NOllCE DF INIlERIIANCE TAX
APPRAISEMENT. ALLDWANCE DR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
1I.,lhl U ,I' l:1 '"
04-21-97
KEPtlER
05-06-96
21 96-0411
CUMBERLAtlD
101
MARY
C
KEITH 0 BREtltlEMAtl ESQ
44 W MAW ST
MECHAtlICSBURG PA 17055
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
t--~-~.";'!.'t Re.nl \led
MAKE CHECK PAVABLE AND REMIT PAVMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE. PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
ifEV:i54'nX-"FP-nI3:97Y-NOiiCE--oF-YNHERiiANCE-YAX-WPRAiSEiiENr-;-"L'LoiiANCE-OR-------------- ---
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF KEPNER MARY C FILE NO. 21 96-0411 ACN 101 DATE 04-21-97
TAX RETURN WAS: I X) ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Est.te (Schedule A) tl)
2. stocks and Bonds (Schedule B) (2)
3. CloselY Held stock/PartnershiP Interest (Schedule C) 131
4. Hortgages/Hotes Receivable (Schedule 0) (41
S. Cash/Bank Deposits/Hisc. Personal Property (Schedule E) (5)
6. Jointly Owned Properly (Schedule Fl (6)
7. Transfers (Schedule G) (7)
8. Total Assets
CIlANGED
HOTE: To insure proper
credit to your account,
submit the upper portion
of this form with your
tax payment.
80.000,00
,00
.00
.00
33.299,09
.00
,00
(8)
113.299 ,09
9.064,40
850,09
111)
(12)
(13)
1141
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Hisc. Expenses (Schedule H) (9)
10. nebts/Hortgage Liabilities/Liens (Schedule 1) C10)
11. Total Deductions
12. Het Value of Tax Return
13. Charitable/Governmental Bequests (Schedule J)
14. Het Value of Estate Subject to Tax
q.Q14 49
103.384.60
.00
103.384.60
If an assessment was issued previouslY. lines 14. 15 and/Dr 1&, 17 and 18 will
reflect figures that include the tDta1 Df ALL returns assessed to date.
ASSESSMENT OF TAX:
1S. Anount of Line 14
16. Amount of Line 14
17. Amount of Line 14
18. Principal Tax Due
NOTE:
.00 X .00:
.00 X .06:
103.3B4,60 X.15:
(18)
.00
,00
15.507.69
15.507,69
at Spousal
taxable at
taxable at
rate
Lineal/Class A rate
Collateral/Class 8 rate
I1S)
11&)
(17)
TAX CREDITS:
PAYMEHT
DATE
08-02-96
02-12-97
AMOUNT PAID
DISCDUHT 1'1
IHTEREST/PEH PAID Co)
715.37
.00
RECEIPT
NUM8ER
Al\146585
Al\185166
14.732,10
38.99
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
15.546,46
38,71eR
.00
38.71CR
. IF PAID AFTER DATE IHDICATED. SEE REVERSE
FOR CALCULATION DF ADDITIONAL INTEREST.
IF TOTAL DUE IS LESS TIlAH $1. NO PAYMEHT IS REQUIRED,
IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICR). YOU MAY 8E DUE
A REFUHD, SEE REVERSE SIDE OF THIS FORM FDR INSTRUCTIONS,)
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RESERVATION I Eltate. 0' decedents dying on or b.for. Dec..be, 12, 1982 ~. If any future Int.ro.t In the 8.tate I. transf.rred
In pOI..sllon or enJoy..nt to Cia.. a (collateral) beneflclarl.. of the decedent after the 8Mplratlon of any ..tat. for
11'. or for y..r., the Co..onw.alth her.by ..pr.s,lv r..ervo. the right to appraise and .,.e.. tranlf.r Inheritance Ta...
at the lawful Cl... a Ceollat.ral) rat. on any such future Inter..t.
PURPOSE OF
NOTICE I
To fulfill the requlr...nt. of Section Zl~D of the Inheritance and Estet. 'ax Act, Act 21 of 1995. (7l P.S.
Sectlon 91itO),
PAYMENT;
Detach the top portion of thl. Hotle. and sub_It with your pay..nt to the Reglst.r of Will, printed on the rlver.e .ide.
uHah ch.ck or .on.y ordu payabll tOI REGISTER OF MILLS, AGENT
REfUND (CA):
A rlfund of . ta. cradit, which w.. not r.qul.tld on tha T.. Return, .ay be reque.t.d by cOlpl.ting an "Application
for R.fund of P.nn.ylvani. Inh.rltanca and Est.ta Ta." (REY-llll). Appllc.tion. ara avallabi. at the Dffica
of thl R.gi.t.r of Wills, any of the 21 R.~enue DI.trlct Offlc.s, or by c.lllng tha .peclal 24-hour
an.w.rlng service nueb.rs for for.s ord.rlng: In P.nn.ylvanla 1-100-162-2050, outsldl penn'Ylvanla and
within local HarriSburg .rea (717) 717-10~4, TOOl (717) 772-2252 (Hearing I.p.lred Only'.
OIJECTIONS:
Any party In Int.ra.t not ..tl.flld with the .ppr.I....nt, allowanc. or dlsallow.nc. of d.ductlon., or ........nt
of t.. (Including dl.count or Intere.t) a. shown on this Hotlce .u.t obJ.ct within .i.ty (60) day. of racelpt of
this Notice by:
--wrltt.n prot..t to the PA O.part..nt of Rlv,nu., loard of ApPlals, n.pt. 211021, HarriSburg, PA
--,lectlon to h.v. thl .att.r d.ter.ln.d at audit of the account of the personal represent.Uv.,
a-app.al to the Orph.n." Court.
17121-1021,
DR
DR
ADHIN
ISTRATIVt:
CORRECTIONS:
Factual .rrors disco~u,d on this ........nt .hould be addn..,d In writing to: PA D.part.ent of R'~lnul,
Bur.au of Individual Ta..., ATTN: po.t As..s...nt R.vl.w Unit, Oept. 210601, Harrllburg, PA 17121-0601
Phone (717) 717-6505. SI' page 5 of thl bookl.t "In.tructlonl for Inhlrlt.nCI T.. Raturn for. R..ld.nt
O.c.dlnt" (REY-IS0l, for an I.pl.natlon of adllnl.tr.tlvlly corrlctabl. Irror..
DISCOUNT:
If any t.. dul Is paid within thrll (1' cal.ndar .onth. .ft.r the dlc.d.nt'. dlath, . flvl p.rc.nt (5X) dl.count of
thl t.. p.ld I. allowld.
PENALTY I
Tha 15X t.. aanl.ty non-participation p.n.lty 1. co.put.d on the tot.l of the tax .nd Intlre.t .......d, and not
paid bafor. January II, 1~96, thl flr.t d.y aftar thl .nd of thl t.. a.n..ty p.rlod. This non-participation
plnalty I. apPlalabl. In the sa.. .anner and In thl tha sa'l tl.. periOd .. you would appeal thl ta. .nd Int.r..t
that h.. bl.n a,.e"ld a. Indlcatad on this not leI.
INTEREST:
Intlr.st I. chargld beginning with flr.t day of dlllnqulncy, or nln. (~, .onths and on. (I' day fro. the data of
d.ath, to the date of pay..nt. Ta... which b.ca.a dallnquent baforl January 1, 1912 b.ar Int.r.st at the rat. of
sl. (6~) parc.nt p.r annUl calculat.d .t a dally rat I of .000164. All t..a. which bac... dallnqu.nt on and after
January 1, 198Z will b.ar int.r..t at a rate which will vary fro. cal.ndar yaar to cal.ndar yaar with that rata
announced by the PA n.p.rt.ant of R.venu.. Th. appllcabl, Int.rest rat.. for 1912 through 1991 ar.:
'!!!! Inter..t Rat. Dally Int.rut FActor !!!! Intar..t Rat. Dally Intlr..t Factor
1982 zaX .000541 1981 9X .000241
1913 16:< .000418 1911-1991 U:C .000301
1984 1U .000301 1992 9X .000247
1915 llX .000U6 199]-1994 7X .000192
1916 10:< .000214 1995-1997 9X .000241
.-Int.rut is calculat.d .. follows:
INTEREST = BALANCE OF TAX UNPAID X NUnSER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Hotlc. I..ued aftar the tax baco..s dellnqu.nt will r.flect an Int.r..t calculation to flftlln (15) day.
bayond tha data of the a,s"I..nt. .f pay'lnt Is .ad. aftar the Int.r..t co~tatlon data .hown on the
Notlc., additional Int.r..t lust b. c.lculat.d.