HomeMy WebLinkAbout96-00517
PETITION FOR PRODA TE and GRANT OF LETTERS
~\- q(o - 511
Estatt of IIEUI.AII I.. CI.IlllSt:
also known as
No,
To:
Register 01 Wills for the
I Dtceased, County 01 ClIHIIERI.ANII in the
Social Secur/tyNo, .<t'y, - ?(. - ~ ,./,) 'l Commonwealth 01 Pennsylvania
The petition of the undersigned respectlully represents that:
Your petitioner(s), who"iV'are 18 years of age or older an the execu,,,e:..
in the last will of the above decedent, dated DECt:KIIF.R 15
and codicil(s) dated
named
,19..ll-
(slate rele~anl cirC1lmstanCe1, f.B. renunciation. dtllh or eUCul0r, nt.)
Decedenl wa' domiciled at death in CUHBERI.AND COUnlY, Pennsylvania, with
~ ER last lamily or prbcipal residence at R D 14, NEWVII.J.E, I.OWER HIFFI.IN TOWNSIIIP
lUst street. number. Twp. or Boro,l
:::J:.
,19 'i G
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Decedenl,lhcn
at - .... .
Except as follows, deced t did not marry, was not divorced and did not have a child born or adopted
after execution of the will ollered for probate; was not the victim 01 a ~i1Iing and was never adjudicated
incompetent:
Decedent at death owned property whh e'timated values as follows:
(II domiciled in Pa.) All personal property
(If not domiciled in Pa,) Personal property in Pennsylvania
(If not domiciled in Pa,) Personal property in CounlY
Value 01 real estate in Pennsylvania
shuated as follows:
s
s
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WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and cod,,,11I1
presenled herewhh and the grant 01 letters TESTAMENTARY
(Itsli1mcntary; administration C.t.I.; administralion d,b.n.' 1 .. I
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OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA } 55
COUNTY O}' CUMIlERI.AND
The pe:itioner(s) above-named swear(s) or affirm(s) thaI the statements in the loregoing petition an
true and correct 10 the best of !he kr.owledge and belief of petitioner(s) and that as personal repr=-
tative(s'J 01 the above decedenl petitir,ner(s) will well and truly administer the estate according to I.w,
Sworn to or affirmed and sub~cribed ,II,.'!,}" t,.. J~-;,.v,
b,do e, me this 28 - day of ~'
\ ...'une " \.1 19 '? " /. Q
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, ilry C. LeWIS ' 2
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No. 21-96-517
Estate of BE.1JLNI L. CLOUSE
, Deceased
DECREE OF PROBATE AND GRANT OF LETIERS
AND NOW JULY 1st, 19~. in consideration or the petition on
the reverse side hereor, satisfactory proof having been presented berore me,
IT IS DECREED that the instrument{s) dale" December lth,l979
described therein be admined to probate and filed of record as the lasl will of
RF.ltT.A.J..t T. rfNTC:J;"
and Leners TESTA."1E:.'lI'I\RY
are hereby granted to J . EDWARD CLOUSE, LEE 1\. CLOUSE .JOI\NNJ;' Rt1S!;-'"
Cht~. C:. (1!.~I'P_k~ /itA! /~z;
Rcaislcrof Ub "'r ?"
MARY C. LEWiS
FEES
S
TOTAL _ S
Filed ", JULY .1s.t.1996.,. ,." ,,~??:~q.
24.00
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PETER J. RESSLER,ESQUlRE
ATTORNEY (Sup. Ct. 1.0. No,) " 06844
METTE, EVANS & \\UJDSIDE
P.O. OOX 5950
HARRISBURG, ADDRESS PA 17110
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Probate, Leners, Etc. ." , , , , .. S
Short Certificates(3) ."..",., S
Renunciation ......,......,,' S
x-Pages (8)
JCP
115.00
9.00
(717)
232-5000
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MAILED LETI'ERS AND ORDER TO ATTORN8Y ON 7-2-96.
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WARNING: Ills 1II0goll0 dupllcato this copy by photostnt or photograph,
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lliast lIill anb ffi2stamrnt
OF
BEUr,1\f1 r.. CLOUS E
I, BEULAH L. CLOUSE, of R. D. #4, Newville, r,ower Mifflin
Township, Cumberland County, Pennsylvania, declare this to be my
last Will, hereby revoking all prior wills and codicils.
ITEM FIRST:
The expenses of my last illness
and funeral shall be paid from my estate.
ITEM SECOND:
I hereby give and bequeath,
absolutely and in fee simple, to my spouse, JOHN H. CLOUSE,
all my household furniture and furnishings, books, pictures,
jewelry, silverware, automobiles, wearing apparel and all other
articles of household or personal use or adornment, provided that
if my Spouse dies before the thirtieth (30th) day following the
day of my death, this gift shall lapse or be divested and I make
said bequest to my issue, per stirpes, living at the time of my
death, to be divided among them as they shall agree. If they
cannot agree for any reason, my Executor shall make the decision
and its decision shall be final.
My Executor shall represent any minor child in any
division of such property and shall deliver to the person standing
in the place of a parent to such minor, without bond, such portion
of the minor's share as my Executor, after considering the minor's
wishes, deems appropriate and shall sell the balance and pay the
proceeds to my Trustees to be retained for the minor under ITEM
SIXTH hereof.
Page 1
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ITEM THIRD:
The gift to my spouBe in this
Item is intended to give my estate the maritlll deduction effective
under the Internal Revenue Corle to reduce Federlll estate tax.
Any provisions in this will which conflict wi th or [ail of this
intention shall be so reconciled or amplified as to lIcc~nplish
this objective.
If my spouse, JOHN H. CLOUSE, survives me, I direct
that my Trustees, hereinafter named, hold, IN TRUST, an amount
free of all taxes equal to the maximum marital deduction 1I110wable
to my estate for Federal estate tax purposes, reduced by the aggre-
gate marital deduction allowable for Federal estate tax purposes
for other property or interests that pass or shall have passed to
my spouse otherwise than under this clause and that qualify for
the said marital deduction; and further reduced by an amount,
if any, needed to increase my taxable estate to the largest
amount that after allowing for the unifi~l credit and any other
credits available to my estate, will result in no Federal estate
tax, and pay the net income therefrom not Ie ss frequently than
quarterly to my spouse for life. My spouse shall have power to
appoint all or any part or parts of the principal of this Trust to
himself, his estate or any other person or persons. This power
shall be exercisable by him alone and in all events by specific
reference thereto in his will, or by delivery at any time or
times during his lifetime of a written direction to my Trustees
who shall thereupon make payment as he directs.
My Trustee shall pay to his personal representatives
from any unappointed principal the difference between all taxes,
interest and penlllties which they must pay by reason of his death
and those which would be payable by them if such unappointed
Page 2
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principal were not taxable in his estate nnd shall add the balance
of such unappointed principal to my residuary Trust.
ITEM FOURTH: I give lInd devise the residue
of my estate, real lInd personlll, to my Trustee hereinafter named,
IN TRUST, as follows:
(a) The net income therefrom shall he paid to my
spouse, .JOHN H. CLOUSE, for life.
(b) Upon the death of the survivor of myself and my
spouse, the principal shall be divided into as many equal shares
as there are children of mine then living and children then dead,
leaving issue then living. Thereafter:
(i) One share shall be paid, per capita, to the children
of mine then living.
(ii) One share shall be paid, per stirpes, to the living
issue of each of my deceased children.
(c) In the event that at the death of the survivor of
my said spouse and myself, none of my children should then be living
and no issue of any of my children shall then be living, the remain-
ing undistributed principal and accumulated income shall be divided
into two shares and one share shall be paid to my heirs who would
be entitled thereto under the Intestate Laws of Pennsylvania in
effect at the death of the survivor of myself and my Spouse; and
the other share shall be paid to my spouse's heirs who would be
entitled thereto under the Intestate Laws of Pennsylvania in effect
at the death of the survivor of myself and my Spouse as if my Spouse
had then died Intestate.
Page 3
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acquittance therefor. All unexpended income and principal shall
be paid to the minor at majority.
ITEM SEVENTH: No provision of this l-lill is
intended to exercise any power of lIppointment, including any power
of appointment granted me under my spouso's will.
ITEM EIGHTH: (a) All taxes, interest and
penalties thereon payable by reason of my death with respect to
property comprising my gross estate, whether or not passing under
this Will, shall be paid from the principal of my residuary estate,
provided however, that funds of my Trust created herein may be
used to pay taxes, interest and penalties attributed to such
trust assets. Taxes on future interests may be prepaid.
(b) All debts I owe at my
death and all expenses attributable to the administration of
my estate, shall be paid from the principal of my residuary
estate.
ITEM NINTH: No interest of any beneficiary
under this will or any codicil hereto shall be subject to antici-
pation or voluntary or involuntary alienation, and the personal
receipt of such beneficiary shall be the sufficient and only
discharge of my Executor and Trustee unless otherwise provided
herein.
ITEM TENTH: In addition to powers given
them by law, my Executor and Trustee and their successors and any
guardian acting hereunder shall have the following discretionary
powers applicable to all real and personal property held by them,
effective without court order and until actual distribution:
Page 5
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(a) To retain all property received by them including
the stock of any corporllte fiducillry actinlJ hereunder, provided
such property romainll productivel
(b) To invest in all forms of property without
restriction to investments authorizod to fiduciaries, 110 long
as such investments are prrnluctiv~1
(c) To join in any incorporation, partnership, re-
capitalization, merger, reorganization or voting trust planl to
delegate authority with respect theretol to deposit investments
under agreements and pay assessmentsl and generally to exercise
all rights of investors;
(d) To compromise controversies;
(e) To exchange or sell for cash, property or credit,
publicly or privately, or to lease, even for a term exceeding
five (5) years or the duration of the trusts hereunder, without
liability on the purchasers or lessees to see to application of
the consideration, and to give options for these pUrposes without
obligation to repudiate them in favor of a higher offer;
(f) With respect to my residuary trust under ITEM
FOURTH hereof, to allocate items of receipt or disbursement between
income and principal as they deem equitable regardless of the
character given such items by law;
(g) To apply income or principal to which any beneficiary
is entitled directly for his or her maintenance and support should
they deem such beneficiary incapable of receiving the same by reason
of age, illness or any infirmity or incapacity, or to pay the same
Page 6
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to Buch perBoll liS they select to dishurse it, whose receipt shall be
a complete acquittance therefor, without the intervention of any
guardian;
(hI 'ro borrow money, including the right to borrow from
any corporate fiduciary acting hereunder, and mortgage or pledge as
security;
(il To hold investments in the name of a nominee;
(jl To distribute in cash or kind or partly in each at
valuations fixed by them;
(kl To assume continuance of the status of any bene-
ficiary with reference to marriager divorce, illness, incapacity
or other change in the absence of information deemed reliable
without liability for disbursements made on BUch assumption;
(11 To elect to value my gross estate for Federal
estate tax purposes as of the date of my death or as of the
alternate valuation date as allowed for BUch purposes, and to
claim as income tax deductions expenses that would otherwise
qualify as estate tax deductions;
(101 Except to the extent necessary in order that the
trust under ITEM THIRD hereof qualify for the marital deduction
allowable under the Internal Revenue Code, it shall not be neces-
sary to segregate investments as belonging to a particular trust
or share therein and all interests may be held in undivided form
in a single fund from which proportionate distributions are made
based on current reappraisals;
Page 7
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21-96-517
REGISTER 01<' WILLS 01<' CUHIIV-llI.AHIl COUNTY
OATIl 01<' SUnSCIUlUNG WITNESS
.1. F.IlWARIl CI.oUSV-
~
(cach) a subscribiug wiluc" III thc will plcwmcll hcrcwith, (cach) bcing lIuly qualificll according III
law, dcpllSc(s) and say(s) Ihal IIV- WAS prcscnl :lI1d saw
IIEUJ.AJI I.. CI.oUSE
Ihc Icslal r Ix , signlhc samc amllhal _!Ill sign cd as a witncss allhc
rcqucSl of Icslal rIx in h~ prcscncc and ~~RlIIXlIic'"'" n.,.,I..~ (inlhc prcscncc of Ihc
olhcr subscribing witncss(cs)),
SWllrn 10 or affirmcd and subscribcd bcforc J~~1,rK
mc this 28 day llfC': " (Namc)
'1 HE 19~"" 1--=
l.<o-<-- / /'" ';/7;,/~.,(---;;t;.4/
LEWIS Re~;sler (/
r0,((/,A')
J. EDWARD CLOUSE
(Addrcss)
INumc)
(Address)
REGISTER OF WILLS OF COUNTY
OATH OF NON-SUBSCRIBING WITNESS
'ach) bcing duly qualificd accllrding law, dcposc(s) and say(s) that
"amiliar with lhc signaturc
Icslat_ of (onc of thc and
Ihal
tcslal_ bclicvcs Ihc signalurc llf Ihc
codicil
bclicvcs Ihc signalurc on Ihc will " n Ihc handwriting of
to lhc bcS! of k wlcdgc and belicf.
Sworn to or affirmcd "
mc this
subscribcd bcforc
day of
19_
(Address)
R('~is{(lr
(Nume)
(Address)
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CO......ONWULTH OF PEHHSYLVAHIA
COUHTY OF CU"'URUHD ,
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bling duly
sworn
J I: bWlll',) tLlJ (l5[
.ccording to I.w, dlpon. .nd uY' thet h.
01 the Eshll 01 Beulnh L. Clouse
I.tl or Newville Cumblllend County, ~.,. cllcund.nd th.t tho
within II en invantory m.dl by tho I.id
01 thl Inlill ..hie 01 uid dlcldlnl, con listing 01 .11 thl poraon.1 p,oporty .nd rul .ri.h, UClpt 10.1 .ri.lo ouhidl
Ihl Commonwurth 01 Pennsyluni., .nd th.t the ligulOs oppo.ife lOch ihm 01 tho Inuntory IOplOnnl it's I.ir valul
.. 01 thl d.lo 01 dlcedent'. dulh.
j,IA'I'-IAJ .nd sublcribed b.lo" ml,
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NOI",ml Soal
Ulloa J, Ols"n, Notary Public
, ,..UuttllJllna Twp.., Dauphin County
. .,)lnll\lh:)lon Expires Sapt. e, 2000
'1...HlI;'\ Association 01 Notaries
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D.h 01 Dulh
8
DIY
.Junp.
M."th
1996
ru,
INSTRUCTIONS
I. An inventory musl be med within thr.. months .Ihr .pp.inlment 01 p"non.1 IOPllnnhtiva.
2, A luppll",ent invenlory mud b. filld within thirty dlYs 01 discovery or .ddition.lllnh,
3. Addition.1 .h..ts ",IY bl .H.chld II to pllsonltty or rulty
~. S.. Article IV, Ficlucilri.. Act 01 19~9.
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lnvontory ollhe real ana personal estate III
Betlt.1h L. CIOIIHI'
deceased
1. 1/2 tenants in common Interest 1n farmland located in Frankford and
Lower Miffl,in Townships., Cumberland County, PA
2. Series EE SavIngs Bonds
3. Mellon Bank Certi(lcate of Ddposit 0132442
4. CoreStates Bank Certificate of Deposit 05719343161934716
200,000 00
42,000 00
10,000 00
81 4B
10 ,000 00
! 93 03
45,000 00
155 10
10,000 00
30 13
8,119 14
6 24
4,827 0
1,150 0
331,462 12
Accrued interest on above Certificate of Deposit
Accrued interest on above Certificate of Deposit
5. CoreStates Bank Certificate of Deposit 06197766209777081
Accrued interest on above Certificate of Deposit
6, PNC Bank Certificate of Deposit 021001053110
Accrued interest on above Certificate of Deposit
7. PNC Bank Checking Account 05140409062
Accrued interest on above Checking Account
8. Household furnishings
9. Contents of shed and barn
TOTAL
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",V.""""H" INHERITANCE TAX RETURN FOR OATES OF DEATH AFTER 12131/91
CIiECK HERE IF A SPOUSAL
RESIDENT DECEDENT POVERTY CREDIT IS CLAIMED
ca""aNw,A""a' P'NN5VlVAN'A (TO BE FILED IN DUPLICATE FILE NUMBER
OCPA'''''CNI a' IIlVCNUC 21 1996
,,,"nl5~~~~":~~~~"'"'''' WITH REGISTER OF WILLS) COUNTY CODE YEAR
OECEOENTS NAME (LAST, FIRST. ANO MIODLE INITIAL) DECEDENTS COMPLETE ADDRESS
clouse. Beulah L. R,D, 114
SOCIAL SECURITY NUMBER DATE OF DEATIi DATE OF B1RTIi Newville. PA 17241
DECEDENT 200- 36- 3627 06/08/96 04/01/1908 COllnty Clnnberland
,,, A"""CABlllSUIIVIV,"(l5PUU5E'SNA'" \LA51, SOCIAL SECURlf'I NUMBER AMOUIH RECEIVED (SEE INSTRUCTIONS)
fiRST AND MIDOlE INITIAL)
,
0517
NUMBER
supplumunlal Return
3. ROInlllndm Rotum
1. Onginal Rcturn
(10/ It,'e, ot dulh pIlar to 12-13-12)
05. Fodorol Eslate TIlX Ruturn Ruqullod
RECAPIT-
ULATION
o 411 Futuro InlClost COO1promsu
(lor dalos 01 duath ollm 12-12-82)
13 6, DOCodont Dlod T051010 0 7, Docodont M.iI\tarnod .Uvlng TIllSl
(Att.ch copy 01 W,II) (M.ch copy 01 Tlusl)
ALl. CQRRESpOtlDENCE AND CONFIDENTIAL TAX IHFORMATlON SHOULD BE DIRECTEO TO:
NAME COMPLETE MAILING AODRESS
Peter J, Ressler 3401 North Front Street
TELEPHONE NUMBER P,O. BoX 5950 9C::~ ,.;
717-232-5000 Harrisburq, PAlfl10-0950
I. Rolli Esl.to (Schodulo A) ( I ) 200,000,00
2, Stocks .nd Bonds (SchodulO B) (2) 42,000,00
3. Closoly Hold Slock/PallnOlShlP InlOlost (Sch. C) ( 3 ) None
4, Mortg.gos .nd Notos Rocc<v.blo (Schodulo D) ( 4 ) None
5, c.sh, B.nk Dopos,ts & M,scoll.neaus pOlSon.' (5) 89,462,12
PIOpOrty (Schodulo El
6, Joinlly Ownod PIOpOrty (SchodulO F)
7. Translors (Schodulo G) (Schodulo L)
6, TOllll GIO," AssolS (lollllUnos 1-7)
9. Funeral Bcponsos, Admnistrabvo Cosls,
MiSColl.neaus Expanses (SchedulO H)
10. DobIS, Mo~9.go U.b",bOS, Uons (SChodulo I)
11. Tolll1 OodUclions (Iotlll Unos 9 & 10)
12. Not Valuo 01 EstatD (Uno B mmus Une 11)
13, Chantablo and Governmental Bequests (SctlOdule J)
o 4. Umited Eslato
8. Tolal Number 01 SaiD DopoSlt 6oxos
CHECK
APPRO-
PRIATE
BLOCKS
CORRES-
pONOENT
.' :;J
. ~ ..
..J
~
C
. t:,
17, Amount 01 Uno 141axablo 0.115% roto
(Includo values Irom Schedule K or Schodulo M.)
1B. Princlpllllax duo (Add tax trom Unos 15. 16 and 17.)
19. Credits Spouu.l Poverty Clldol PriOl Paymonts
+ 16 . 000 ,00 +
(17)
None . ,
None VI
(B)
9,929.09
4,037,54
(111
(12)
(13)
(14)
x, ,
317,495.49 x ,06 ,
0,00 x ,15 ,
(IB)
331. 462.12
(6 )
( 7)
( 8)
(I a}
13,966,63
317 ,495.49
None
317,495,49
14. Not Voluo Sub'octlO Tax IUno 12 minus Uno 13)
15, 5pOllU.I Tf.ln.l."llof dltnOI d'Alh .I11.r 6-]0.141. Sn (15)
InstrutllOnslor APpht.ltll,p'f"nIA;.onP.l;.2.\lnt1ud.
YAlun horn Sth,dul' ""'Of Sth.dul, M.I
16. Amount 01 Une 14 taxablo III G% rato (16)
(Includo vllIuos 110m Schodulo K 01 Schodulo M,)
19,049.73
0,00
19.049,73
20, II Uno 1815 glOalollh.n Uno lB, onlol1l1O dlllOlonco on Uno 20 ThIS 15 lhll OVERPAYMENT.
A. Check hero" au are re uestln a rofund of ur ove ayment.
21. II Uno IB is glo.lorlh.n Uno 18. onler Iho dlllo,onco on Uno 21, TillS IS 1110 TAX OUE.
A. Enlor tho inlOfOSl on tho balanco duo on Uno 21A.
B, Enlollho lllllll 01 Uno 21 .nd 21A on Uno 21B, ThIS 15 Iho BALANCE DUE,
M.ko Check p.yabloto: Roglstor 01 Will'. Agent
.. .. BE SURE TO ANSWER AlL QUESTIONS ON PAGE 2 ANO TO RECHECK MAT11" ..
ndor ponlllllos 01 POllury, I docl.,O Ih.11 ".vo oxarnmod lh.. ,olurn, II\clud,ng .ccompanYlI\g scl,odulos and Sl.lornonls. .nd to lno bOSl 01 my knowlodgo
.nd bollol, It IS truo, cOllocl and cornplolo.1 docl.IO lh.1 01110.1 osl.lo h.' boon lopo~od at 1I110 malkol valuo. Ooclal.llon 01 prupalOl olhor Ih.n tl10 per.on"
fCpresontatlvo Is based on all inlormaoon 01 which plOparm has any knowlod u
SI~j,At~ E OF PER ON nEspqNSH)l[ rOR Fll'N~ R[lURN ADDRESS
(,f '11/./. /. See Schedule attached
lONATURP'FF PREPARE R QlHER THAN REPRESENTATIVE AQORESS
r1 ,~ 3401 North Front Street
AISOOI NIF'''' Harristurg. P,\ 17110-0950
Discount
842.10-
InlOlost
TAX
COMPUTA-
TION
(18)
(20)
16.842.10
(21)
(2IA)
(2IB)
2,207.63
0.00
2.207,63
QAT( ?
,!//iJ' ( 7
QAt[
3 Ai <,7
...~.I'AI)" ,
,
PA REV-1500 EX (7-94) Pogo 2
Act #48 011994 provides lor the reducllon 01 the tax rates Imposed on the net value 01 translers to or lor the use of
the spouse. The rates as prescribed by the statute will be:
. 3% (,03) will be applicable for estates 01 decedents dying on or a<<er 711194 and bolore 111196
. 2% (.02) will be eppllcable for estates of decedents dying on or a<<er 111196 and before 111/97
. 1% (,01) will be applicable for estates 01 decedents dying on or a<<er 111/97 and before 111198
. Spousal translers occurring on or a<<er 111198 will be exempt Irom Inheritance tax.
PLEASE ANSWER THE FOllOWING QUESTIONS
BY PLACING A CHECK MARK (v) IN THE APPROPRIATE BLOCKS.
YES NC
1. Old dueodont mako a uansler and:
.. rotain tho usa or Income ollho propol1y Ironslonod, ' .. , , . , , . , . , . , . . , , , , . .. , , . , , , . , , .. . , , , . , . , , . , , , , , , . .. . , . , , , , , .. . X
b. rotain tho light to dosignoto who sholl usa tho propol1y Ironslorrod 01 its income,.. , .". , , , " . . " , , ,., ., ",. , , , , . " ,., . , , , . X
c, rotain 0 rovelsionory intorost; or.. , , , .. ..' , , . , .. . .." .. , , , .. , .. , .." , .." , .. , , ,,,. , , , .. . , , .. .. .. , , .." , ... , , , .. , X
d. roceive Iho promiso lor Iifo 01 o,thor poymenls, benofits or caro?, ., ,..' ., , , , , .. ,,' " . ,,' , , , , , . ,.., ., . , , , " , , , ., " . ,.., . X
2, "dealh occuned on or belolO Docomber 12, 1982, did docodont Wlthin two yoors procoding death Ironslor propel1y without rocoiving
adequoto cons,dorotion?" doolh occurrod aher Oocomber 12, 1982, did docodent Ironsler propel1y wilhin ana yoar 01 death wilhout
roceiving odequolo consideration?, .. .. , , , .. , , , , , , , .. . , , .. ' . .. .. , , .. . , , .. . , .. , . ' .. . . , , .. , , .. .. , .. . .. .. , . . .. , . , .. , . X
3, Did decedent own on 'in trust lor' bonk account ot his or her doalh?.. . .. , .. , , , .. .. . .. , . .. , . , , , . , . .. , , , .. .. .. .. .. ' , , , .. .. , 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.
PA1S002 NTF suo
O:~D""loht r:Olml SoH...all ani,;,. nll4- Nitta, 'nc. NIJ4PA002
,
REV-l502 EX + (12-SS)
SCHEDULE A
REAL ESTATE
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT OECEDENT
ESTATJ: OF FILE NUMBER
Beulah L. Clouse 21-1996-0517
(property 10lnUy-owned with RighI 01 Survlvorahlp muol be dlscloood on Schedulo F) All realeslalo should be reportod al talr msrkol value
which II donned .. the prtce al which property would be olchanged between a willing buyor and a willing IOlIor, nolthor being compelled
10 b or ..II, both ,,",vln roasonable knowlod 0 at tho rolovanl tacta,
ITEM
NO,
DESCRIPTION
VALUE AT OATE
OF DEATH
1 1/2 tenants in camon interest in farmland located in Frankford
and I.a.-ler Mifflin Ta.-mships, CUmberland County, PA
value = $200,000 pursuant to an agreerent of sale dated August
25, 19B1
200,000.00
See attached legal description.
TOTAL (Also ontor on line I. Rocapltulallonl
(II more apoco Is noodod.lnso~ odd,toonol SlloolS olsamo silO,)
s
200,000,00
PAl 5021
NTF 12"
CCIlVf'Qht ~O'''''' Sott....... On'.... t99" N.ICO,'tlc:. N9.PA02't
"
PARCEL A - Situate in Lower Hifflin Township and being bounded and
eescribed as follows: BEGINNING at a post by land now or formerly of Oliver
Snyder and Reuben Clouse; thence by land now or formerly of Reuben Clouse,
South 34 degrees East 42 perches to a post; thence South 13 degrees East 8
perches to a post; thence by land formerly of David Mitten, North 67 3/4
degrees East perches to a post; thence by land formerly of Susan Greene,
North 7 degrees West 6 perches to a stone near a white oak; thence North 79
1/4 degrees West 73.9 perches to the Place of BEGINNING. CONTAINING 7 acres
148 perches.
PARCEL B - Situate in Frankford TownshIp and being bounded and described
as follows: BEGINNING at a point in the public road leading from Carlisle to
Doubling Gap Sulphur Springs and on line of land now or formerly of Mathias
Comrey; thence by the same, South 10 1/2 deF-rees East 33.5 perches to a walnut;
thence by land now or formerly of David Mitten, North 81 degrees West 13.4
perches to a post; thence South 65 1/2 degrees West 8.9 perches to a post;
thence by land now or formerly of Christy Failor, North 10 1/2 degrees West
45.4 perches to a stone in the center of said road; thence along said road,
South 66 1/2 degrees East 25.2 perches to the Place of BEGINNING. CONTAINING
5 acres 20 perches.
TRACT NO. 4 - A tract of timber land situate in Lower Mifflin Township,
being bounded and described as follows: BEGINNING at a post in a run; thence
up the run by its various courses and distances along lane formerly of John
Koch, 42 perches to a stone; thence up the run by its various courses and
distances perches to a post; thence by land formerly of Philip
Finkenbinder, South 84 degrees East 61 perches to a post; thence by land
formerly of William Failor, South 13 degrees West 36.5 perches to a post;
thence by same bearing and distances to stones; thence by the same, North 84
degrees West 54 perches to the Place of BEGINNING. CONTAINING 24 acres 90
perches together with a right of way or wagon road from the public road to
said premises through land now or formerly of William A. Failor.
BEING the same premises which John H. Clouse and Beulah H. Clouse, his
wife, Katherine K. Clouse, single woman and Orpha C. Bruker and Francis F.
Bruker, her husband, by deed dated the 13th day of July, 1953 and recorded in
the Office of the Recorder of Deeds in and for Cumberland County, Pennsylvania
in Deed Book "H", Volume 15, Page 535, granted and conveyed to John H. Clouse
and Beulah M. Clouse.
LESS, HOWEVER, a tract containing .83 of an acre conveyed by John H.
Clouse and Beulah M. Clouse, his wife, to Katherine Clouse, by deed recorded
in Deed Book "N", Volume 16, Page 358 and also a small tract containing 34,473
sq, ft. conveyed to Linda Clouse and Daree Goyt, II, by deed recorded in Deed
Book "L", Volume 26, Page 463.
ALL those three certain tracts of land situate in"Lower Mifflin To~~ship,
Cumberland County, Pennsylvania, bounded and described as follows:
TRACT NO. 5 - BEGINNING at a stone in the crossroads leading to McCrea
Post Office and ~~lis Wollen Factory; thence by Tract No. 6 hereinafter
described, South 8 degrees East 28 perches to a post; thence South 10 degrees
East 10 perches to a post; thence North 83 degrees East 28.8 perches to a
post; thence North II 1/4 degrees East 36.3 perches to a chestnut tree; thence
.
(Legal Description continued on pages
i-v)
/.
by land now or formerly of Dan1e1 P. Arbegast, South 81 3/4 degrees East 36.8
perches to a stone; th~nce South 12 1/4 degrees East 10 perches; thence South
1 1/4 degrees East II perches to a post; thence South 44 degrees East 5.5
perches to a post; thence South 6 1/2 degrees East 10 perches; thence South 72
degrees west 11.8 perches to a post; thence South 18 1/2 degrees West 20 perches
to a post by land now or formerly of Reuben Clouse and Tract No. 7 hereinafter
described; thence South 73 degrees West 93.5 perches to a post by land now or
formerly of Paul Harvey; thence due North 17 perches to a lime stone; thence
North 6 1/2 deFrees West 29.5 perches to a stone; thence North 39 degrees East
25 perches to a post; thence North 26 degrees East 25 perches to the Place of
BEGI~~ING. CONTAINING 34 acres 63 perches, more or less.
TRACT NO. 6 - BEGINNING at a stone in the crossroads; thence by Tract No.
5 above described, South 7 1/2 degrees East 28 perches to a stone; thence by
the same, South 9 1/2 degrees East 10 perches to a stone; thence by the same,
North 83 degrees East 28.8 perches to a stone, a corner; thence by the same,
North 11 degrees East 36 perches to a chestnut tree bv the public road leading
from Bloserville to Doubling Gap; thence bv said road westerly to the Place of
BEGI~~ING. CONTAINING 8 acres, more or less.
TRACT NO. 7 - ALL that certain tract of land situate in the Township
aforesaid, containing 2 acres, more or less, bounded on the north by Tract No.
5 above described; on the east by land now or formerly of Reuben Clouse; on
the south by land now or formerly of George Chestnut; and on the west by land
now or formerly of Paul Harvey.
BEING the same premises which John H. Clouse and Beulah M. Clouse, his
wife, by deed dated 13th day of July 1953 and recorded in the Office of the
Recorder of Deeds in and for Cumberland County, Pennsylvania in Deed Book "H",
Volume 15, Page 533, granted and conveyed to John H. Clouse and Beulah M.
Clouse.
ALL those certain tracts of land located in Lower Mifflin Township,
Cumberland County, Pennsylvania, more particularly bounded and described as
follows:
TRACT NO.8 - BEGI~~ING at a post; thence North 3 1/2 degrees West, 2.7
perches to a stone; thence by lands now or formerly of Daniel Gutshall, North
50 1/2 degrees West, 14.4 perches to a stone in the road; thence by the same,
North 44 1/2 degrees East 12,2 perches to a post.; thence by the same, North
44 1/2 degrees East, 28.6 perches to a stone; thence by the same, North 54 3/4
degrees West, 17.1 perches to a stone in the State Road leading from Newville
to Doubling Gap SprIngs; thence by lands now or formerly of Henrv C. Wagner,
North 44 3/4 degrees East 117.3 perches to a gum tree; thence by the same,
North 56 1/4 degrees West, 45.3 perches to a post; thence bv lands now or
formerly of Simon Snyder, North 29 3/4 degrees East, 39.5 perches to a white
oak; thence by lands now or formerly of Levi Miller, South 33 1/4 degrees
East, 101 perches to a stone; thence by lands former1v of Mathew Boyd, South
49 degrees West, 6.2 perches to a stone; thence by lap.ds now or formerlv of
Levi Miller, South 71 degrees East 13.8 perches to a stone at lands now or
formerly of Mathew Boyd; thence South 72 1/2 degrees West 30.6 perches to a
stone; thence by same, South II 1/2 degrees East 11,7 perches to stones;
thence by same, South 23 1/2 degrees East, 20 perches to a white oak; thence
(1)
by same, South 29 1/2 degrees ~'est 15.5 perches to a hickorv tree; thence by
the same, South 14 1/2 degrees East 16,2 perches to n stone; thence hv same,
South 12 1/2 degrees East 9.3 perches to stones; thence bv same, South 24
degrees East 14.5 perches to a post; thence by same, South 3 1/4 degrees West
6.1 perches to a post; thence by same, South 1 1/2 degrees West 3.9 perches to
a post; thence by same, South 63 degrees East 5 perches to n post; thence by
lands now or formerly of T. C. Scouller, South 32 degrees West 56.3 perches to
a hickorv stump; thence by same, South 74 1/2 degrees West 17 perches to a
stake in a large run; thence by the same and said run by its various courses;
and by line of land now or formerly of Daniel Gutshall to the Place of
BEGINNING. The same containing 117 acres and 87 perches more or less.
TRACT NO. 9 - ON the north by a public road; on the south by lands now or
formerly of R. H. Brehm; on the east by the State Road running from Newville to
Doubling Gap; and on the west by Big Run. The same containing 3 acres more or
less.
LESS the following described tract of land: BEGINNING in the center of
the State Road leading from Newville to Doubling Gap Springs at a point 400
feet more or less southerly from residence of C. Gordon Leigh; thence by a
fence line along southerly side of a Young Orchard, South 45 degrees 15
minutes West (magnetic) 170 feet to the southwest corner of said orchard;
thence South 33 degrees 15 minutes East (magnetic) 195 feet to a stake and
stone pile; thence North 54 degrees 15 minutes East (magnetic) 178.4 feet
to the center of the State Road; thence by the center of State Road to the
point of BEGINNING.
CONTAINING one-half acre more or less, which is the same tract of land
which was conveyed by C. Gordon Leigh and wife to S. E. Landis and others by
deed dated November 12, 1917 and recorded in the Office of the Recorder of
Deeds in and for Cumberland County at Carlisle, Pennsylvania in Deed Book "0",
Volume 8, Page 209.
The two parcels of land are those that C. Gordon Leigh conveyed to Virginia
B. Leigh and Beulah M. Leigh, each having an undivided one-half interest in the
property as recorded in the Office of the Recorder of Deeds in and for Cumberland
County in Deed Book "L", Volume ii, Page 36. Beulah M. Leigh intermarried with
John H. Clouse, making Beulah M, Leigh the owner of the undivided one-half inter-
est, Virginia B. Leigh intermarried with Earl Miller who joined with her to
convey her undivided one-half interest in the Office aforesaid in Deed Book "C",
Volume 20, Page 307, to John H. Clouse and Beulah M. Clouse, making them the
o~~ers of the other undivided one-half interest therein,
LESS, HOkcVER, a one acre tract conveyed to Charles and JoAnn D, Clcuse,
his wife, by deed dated the 27th day of Februarv 1963 and recorded in Deed
Book "U", Volume 20, page 3.
TRACT NO. 10 - ALL that certain tract of mountain land situate in the
Township of Lower Mifflin, County of Cumberland and ~tate of Pennsylvania, and
bounded and described as follows:
(11)
BEGINNING at a dead maple; thence North 59 degrees West 98 perches to a
stone; thence by lands now or late of John M. Woodburn, North 69 1/2 degrees
East, 60 perches to stones; thence by land formerly of George Hurley, South ~4
1/2 degrees East 77 perches to stump and stones; thence South 68 degrees West
4.5 perches to the Place of BEGINNING. CONTAINING 15 acres and Ii perches and
allowances, etc.
BEING the same premIses which Mervin D. Smith and Myrtle Caroline Smith,
his wife, by deed dated 16th dav of February 1943 and recorded in the Office
of the Recorder of Deeds in and for Cumberland County, Pennsylvania, in Deed
Book "P", Volume 12, Page 573, granted and conveyed to John H. Clouse and
Beulah M. Clouse, his wife, in fee.
TRACT NO. 11 - ALL that certain tract of land situate in Township of
Lower Mifflin, in the County of Cumberland and State of Pennsylvania, bounded
and described as follows, to wit:
BEGINNING at an iron pin; thence by lands of Mrs. Nora F. Stum, and the
public road, North 32 degrees East 68.5 perches to an iron pin; thence by the
same, North 54 degrees East 49.5 perches to an iron pin; thence by lands of
Wm. H. Ickes, South 81 degrees East, 10.8 perches to an iron pin; thence South
32 1/2 degrees East 14 perches to a pin; thence by the same, North 54 degrees
East 36.5 perches to an iron pin; thence by the same, North 20 1/2 degrees
West 13.2 perches to an iron pin on bridge over the Big Run; thence by lands
of J. E. Barrick and the public road, North 46 3/4 degrees East 25.5 perches
to an iron pin in the State Road, North 2 degrees West 26 perches to an iron
pin in road by lands now or late of W. H. McCrea; thence North 78 degrees East
92 perches, North 57 degrees East 46 perches to an iron pin in public road;
thence along said road by land of Bethel Church and land now or late of W. H.
McCrea, South 61 1/4 degrees East, 58 perches to an iron pin; thence by the
same, South 64 1/4 degrees East 22.6 perches to an iron pin; thence bv land
now or late of W. H. McCrea and by land of the Estate of Elizabeth J. Snyder,
South 36 3/4 degrees West 100.9 perches to an iron pin; thence by land of the
Estate of Elizabeth H. Snyder, North 85 1/2 degrees West 36 perches to an iron
pin; thence by the same, South 60 1/4 degrees West 39 perches to an iron pin;
thence by the same, South 54 degrees West 57.5 perches to the center of the
Big Run; thence up the Run, North 43 degrees West 23 perches to an iron pin;
thence by land now or late of Charlotte K. Frever and Walter R. Barrick, South
50 1/2 degrees, West 134 perches to an iron pin; thence by land now or late of
C. Scott Rickards, North 45 1/2 degrees West 59.5 perches to the Place of
BEGINNING. CONTAINING 185 acres and 86 perches.
LESS a small tract containing 3 acres and 46 perches conveyed by E. P.
Huntsberger to U. G. Frey, by deed recorded in Deed Book "C", Volume 6, Page
279 and also the Tenant house and 35 acres, more or less, contiguous thereto
conveyed by Minnie B. Freyer, et ai, to Lehman Hurley as will more fully
appear in said deed recorded in the Office of the Recorder of Deeds for
Cumberland County, Pennsylvania.
BEING the same tract of land which Lehman J. Hurley and Rosie B. Hurley,
his wife, by deed dated the 8th day of February 1939 and recorded in the
Office of the Recorder of Deeds in and for Cumberland County, Pennsylvania, in
Deed Book "Y", Volume II, Page 109, granted and conveyed to John H. Clouse and
Beulah M. Clouse, h1s wife, in fee.
(11i)
LESS, HOWEVER the herein:lfter mentIoned tr:lcto of l:lnd prev10usly conveyed.
J.
30th
Deed
5 acres conveyed
day of September
Book "F", Volume
to Charles and M:lry McGowan by deed dated
1949 and recorded in the County aforesaid
14, Page 40J.
the
in
2. 2.12 acres conveyed to Wilbur Lay, Jr. by deed dated the 11th
day of September 1950 and recorded in the County aforesaid in Deed
Book "Q", Volume 14, Page 14.
J. .74 of an acre conveyed to Leroy A. and Velva Hockensmith by
deed dated the lith day of September 1950 and recorded in the
County aforesaid in Deed Book "R", Volume 17, page 184.
4. 17.000 sq. ft. conveyed to Charles and Beverly Ickes, by deed
dated 4th day of May 1962 and recorded in the County aforesaid in
Deed Book "M", Volume 20, Page 1061, and also 35.200 ft. conveyed
by deed dated 17th day of October 1968 and recorded in the County
aforesaid in Deed Book "Z", Volume 22, Page 82.
5. 3 acres conveyed to Lee Clouse by deed dated 29th day of June
1962 and recorded in the County aforesaid in Deed Book "Q", Volume
20, Page 14 J.
6. 1 acre conveyed to Ray T. and Sheryl L. Burkholder, his wife,
by deed dated the 31st day of March 1960 and recorded in the County
aforesaid in Deed Book "V", Volume 19, Page 52, and also tract 1
and 2 conveyed by deed dated the 20th dav of July 1970 and recorded
in Deed Book "G", Volume 24, Page 540.
7. 73 perches conveved to Charles and Nancy Dupert, his wife, by
deed dated the 14th day of May 1964 and recorded in the County afore-
said in Deed Book "F", Volume 21, Page 1011.
8. 17.000 sq. feet conveyed to Duane L. and Patricia B. Rolar, his
wife, by deed dated the 8th day of March 1965 and recorded in the
County aforesaid in Deed Book "M", Volume 21, Page 1146 ar:d also
15.000 sq. ft. by deed dated the 17th day of October 1968 and re-
corded in Deed Book "Z", Volume 22, Page 84.
TRACT NO. 12 - ALL that certain tract of woodland situate in the Township
of Upper Frankford, Cumberland County, Pennsylvania, bounded and described as
follows, to wit:
BEGINNING at a stone heap, formerly a black oak; thence by lands now or
formerly of Jacob Hoover and Harvey Buckwalter, South 82 1/2 degrees East 44
perches to a black oak; thence by land now or formerly.of William Lehman, North
13 1/2 degrees E:lst 144 perches to a stone heap; thence bv lands formerly of
Woodburn Heirs, now State Land, North 61 degrees West 23 perches to a stone
heap; thence by land now or formerly of Reuben Clouse, South 21 1/2 degrees
West 156 perches to the Place of BEGI~~ING. CONTAINING 29 acres, strict
measure.
(iv)
AGRECMENT or SALE
TillS AGREEMENT or SALE made the ~:;'fh day of CL<;p....r
19BI, betwoen JOHN L. CLOUSE ana BEULAH CLOUSE, his wife, parties
of the first part, horeinafter called 'Parents',
ANO
LEE A. CLOUSE and PATRICIA A, CLOUSE, his wife, CIIARLES L.
CLOUSE and JOANN D. CLOUSE, his wife, and GALEN R. CLOUSE and WANDA
L. CLOUSE, his wife, parties of the second part, hereinafter called
-Buyer";
AND
JOANNE ROSS, JAY F. CLOUSE, ROBERT S. CLOUSE, LINDA A.
GOYT, VIRGINIA JOHNSON and J. EDWARD CLOUSE, parties of the third
part, hereinafter called 'Consenting Children'.
WITtlESSETII that:
WHEREAS, Parents prosently own certain real ostate which
has been and is being used for farming purposes, and
WHEREAS, upon the death of either Parent that deceased
parent's one-half (1/2) portion of said roal estate is to be held
in Trust with the surviving Parent receiving a life estate intorest
in said principal and tho Parent's issue receiving the remainder
interest in said principal, per stirpes, and
WHEREAS, upon the death of the survivor of the Parents,
the one-half (1/2) portion of said roal estate owned by said survivor
is to be given outright equally among the Parents' issue, per
stirpes: and
2. Payment of purchaso Price. The purchase price of
'No lIundrod Thousand ($200,000,00) Dollars to be paid for oach
one-half (1/2) intorost in said real ostato shall bo paid by Buyor
ovor a poriod of ten (101 yoars, togothor with intorest at tho rate
of nine and ono-half (9 1/2\) percont per annum. Said principal and
interoSt to bo paid in equal monthly installmonts of $2,587.98
each, the first such payment to be made on tho first day of the
month following the date of closing and on the first day of each
and every month thereafter, provided that tho balance of said prin-
cipal and intorOst shall be due and payable ten (10) years after
tho first day of payment hereunder. BuyerS shall at sottlement
execute a mortgage in favor of the Estato of tho deceased Parent,
or the Trustees ostablished under the Will of tho deceased paront,
in the form attachod to this Agreemont of Sale and marked Exhibit "B".
Buyers shall at settlement oxecute a promissory installment note pay-
able to the Estate or Trust as aforesaid in the form attached to this
Agroomont of Sale and marked Exhibit "Co. Said note shall contain a
confession of judgment clause,
3. Riqht of preoayment. BuyerS shall have tho right to
propay, without penalty, in whole or in part, any amounts due under
this Agreement of Sale as of ton as BuyerS so dosire, provided,
howovor, that no prepayments may be mado in the year of the date
of the respective sale.
4. Time of Closinos. The closing shall taka place within
sixty (60) days followi,ng the doath of each of the Parents or at such
other time as may bo mutually agroed to botwOen all the partie. heroto.
- ) -
AEV-tlOJ U,ft4-lIl
SCHEDULE B
STOCKS AND BONDS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX AETURN
AESIDENT DECEDENT
FILE HUMBER
ESTATE OF
21-1996-0517
Beulah L, Clouse
(All proporlY 10lnUy-ownod with RighI ot Survlvorohlp muol be dllClossd on Schodule F.)
ITEM
NO,
DESCRIPTION
VALUE AT DATE
OF DEATH
42,000.00
1 Series EE savings Bonds
TOTAL (Also ontor on Ilno 2, RocopitulollOnl
(11 more spoco Is needod, Inoon oddltlonoJ shools at same size,)
s
42.000,00
PAtS03t NT' ""
C;aVflQ'" Farm. SoIlW.f.On1y, 1194 N.lca,ll'le. N",PA03'
"
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES
Plun Print or Typo
REV-tin Ut(7-1I)
ESTATE OF
Beulah L, Clouse
ITEM
NO,
A. Funoral Expenloa:
FILE NUMBER
21-1996-0517
DESCRIPTION
AMOUNT
See Schedule attached
Total fran continuation page(s)
6.094.99
B, AdmlnlolrilUv. eosta:
1,
POlSOnal Reprosenlotive Commlsslons
Social Socurity Number 01 Personal Representotive:
Ye., Commlsslona pllld
0.00
3, Farrily Exempllon
CloImant
3,500.00
0.00
2. AUorney Fees
RelaUonshlp
Address 01 Cllllmant ot docedenrs dealh
Street Addr..s
City
Slato
Zip Code
4. Probols Fees
153.00
C, Mlscollaneous Exponses:
1 Adams Electric
2 United Telephone
3 Adams Electric
4 United Telephone
5 Personal taxes
68,43
21. 28
75,47
6,12
9,80
TOTAL (Also entor on line 9, Roc iMallon) $
(If more space Is needed, InsortadellUonal ohoeta ot ..m. slzo,)
9,929.09
PA1511l NTF ""
COIlY'lg'" Farm. Soli......'. ani.,. '194, NIICO,lnc.. Nt4PAI "
must ~DIHl mti'l ffil'shttltl'ttt
Q.!:
nr.u (,,"I I.. CLOUS r.
I, BEULAH L, CLOUSE, of R. D. '4, Nowvillo, Lowor Mifflin
Township, Cumberland County, Pennsylv.nia, doclaro this to be my
last Will, hereby revoking all prior wills and codicils.
ITEM FIRST,
The expenses of my last illness
and funeral shall be paid from my estate.
ITEM SECOND,
I hereby give and bequeath,
absolutely and 1n fee simple, to my spouse, JOHN B. CLOUSE,
all my household furniture and furnishings, books, pictures,
jewelry, silverware, automobiles, wearing apparel and all other
articles of household or personal use or adornment, provided that
if my spouse dies before the thirtieth (30th) day following the
day of my death, this gift shall lapse or be divested and I make
said bequest to my issue, per stirpes, living at the timo of my
death, to be divided among them as they shall agree. If they
cannot agree for any reason, my Executor shall make the decision
and its decision shall be final.
My Executor shall represent any minor child in any
division of such proporty and shall deliver to the person standing
in tho place of a parent to such minor, without bond, such portion
of the minor's share as my Executor, after considering the minor's
wishos, deems appropriato and shall sell the balance and pay the
proceeds to my Trustees to be retained for the minor under ITEM
SIXTH horoof.
Page 1
73
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ITEM TIIIPD. Tho 91ft to my spouoe in this
Item ls intondod to 9ivo my ootnto thc marit.1 doduction cffcctivo
undor tho Intcrnnl Rovenue CacIl.! to reduco Fedoral estate tax.
Any prov i Diona in th1s W111 wh ich conflict with or faU of th1s
intention ohall bo so roconcilod or amplified aD to accomplish
th1s objoctlvn,
If my 9po090, JOliN II. CLOUSE, survives me, I direct
that my Trustees, hereinafter named, hold, IN TROST, an amount
free of all taxos oqual to thc maximum marital deduction allowable
to my cstate for Federal estate tax purposcs, reduced by the aggre-
gate marital dcduction allowablo for Fedcral estate tax porposcs
for othcr property or into rests that pass or shall havc passed to
my spouse otherwiso than under this clauso and that qualify for
the said marital deduction: and further reduced by an amount,
if any, needed to increasc my taxable estate to the largest
amount that after allOWing for the unified eredit and any other
credits available to my estate, will result in no Federal estate
tax, and pay the net income therefrom not less frequently than
quarterly to my spouse for life. My spouse shall have power to
appoint all or any part or parts of the principal of this Trust to
himself, his estate or any other person or persons. This power
shall be exercisablo by him alone and in all events by specific
referenco thereto in his Will, or by delivery at any time or
times during his lifetime of a written direction to my Trustees
who shall thereupon make payment as he directs.
My Trostee shall pay to his personal reprcsentatives
from any unappointod principal the difforence bctweon all taxes,
interest and penalties which thoy must pay by reason of his death
and those which would be payable by them if such unappointed
Page 2
-.T-J " C.
~ ... .... '.. .. .... - .
acquittanco thorofor. All unoxpondod incomo ond principal shall
bo paid to tho minor at majority,
ITEM SEVENTH.
No provision of this Will is
intended to exorcise any power of appointment, inclu~ing any power
of appointment granted mo undor my SpoUSa'S will,
ITEM EIGHTlh
lal All taxes, interest and
penalties thereon payable by roason of my death with respect to
property comprising my gross sstate, whether or not passing under
this Will, shall be paid from the principal of my residuary estate,
provided however, that funds of my Trust created herein may be
used to pay taxes, interest and penalties attributed to such
trust assets. Taxes on future interests may be prepaid.
(bl All debts I owe at my
death and all expenses attributable to the administration of
my estate, shall be paid from the principal of my residuary
estate.
ITEM NINTH.
No interest of any beneficiary
under this Will or any codicil hereto shall be subject to antici-
pation or voluntary or involuntary alienation, and the personal
receipt of such beneficiary shall be the sufficient and only
discharge of my Executor and Trustee unless otherwise provided
herein.
ITEM TEnTH,
In addition to powers given
them by law, my Executor and Trustee and their successors and any
guardian acting hereunder shall havo the following discretionary
powers applicable to all real and personal property held by them,
effective without court order and until actual distribution,
Page 5
7'>, -t Cl
to ouch parson as they suloct to disburse it, whouu recoipt shall be
8 ecmplote acquittance therefor, without tho intorvention of any
guardian,
(h) To borrow money, including the right to borrow from
any corporate fiduciary acting heroundor, and mortgage or plodgo as
security,
(il To hold invostmonts 1n tho name of a nominee,
(j) To diutributo in cash or kind or partly in each at
valuations fixed by them:
(k) To assume continuance of the status of any bene-
ficiary with reference to marriage, divorce, illness, incapacity
or other change in the absence of information deomed reliable
without liability for disbursements mado on such assumption:
(1) To elect to value my gross estate for Federal
estate tax purposes as of the date of my death or as of the
alternate valuation date as allowed for such purposes, and to
claim as income tax deductions expenses that would otherwise
qualify 8S estate tax deductions;
(m) Except to the extent necessary in order that the
trust under ITEM THIRD hereof qualify for the marital deduction
allowable under the Internal Revenue Code, it shall not be neces-
sary to segregate invostments as belonging to a particular trust
or share thorein and all interests may be hold in undivided form
in a single fund from which proportionate distributions are made
based on current renpprais~ls;
Page 7
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.rv.IWII....'1
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
OFFICIAL RECEIPT. PENNSYLVANIA INHERITANCE AND ESTATE TAX
'*'
UNO. AA 185257
RECEIVED FROM:
i
ACN
ASSESSMENT r:'I
CONTROL ~
NUMBER
AMOUNT
PETER J RESSLER ESQUIRE
3401 N FRONT STREET
POBOX :S9S0
HARRISBURG, PA 17110-0950
lul
!tJe,cU/.CJ.:I
ESTATE INFORMATION:
1:'1 FILE NUMBER
~ 21-1996-0517
1:1 NAME OF DECEDENT (LAST)
I;iI CLOUSE BEULAH L
II DATE OF PAYMENT
m POSTMARK DATE
COUNTY
SSN 200-36-3627
(FIRST) (Mil
CUMBERLAND
DATE OF DEATH
REMARKS
fa TOTAL AMOUNT PAID
52,207.63
VZ
LEE A CLOUSE I!o
J EDWARD CLOUSE
CHECK# 22
,
\' .
.........1/1
RECEIVED BY,.' . (i
'...
, "
" SIQNAfUAE
'_' ,> i \...
SEAL
REGISTER OF WILLS
MARY C. LEWIS
REGISTER OF WILLS
, I I ~'
, 'I
.,
-.---
__.1 ___...,.,.,--
-...~~...,. ~-(~... .,,:.
I '1"-
/
. /'
J', /,;" / )
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAKES
INIl(AIIANtl lAIC DIVISION
Ot:Pl. :aabOI
t1AAA I SlU6fG , PA 11118-01101
NOTICE OF INIIERITANCE TAK
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAK
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
06-09-97
CLOUSE
06-08-96
21 96-0517
CUMBERLAND
101
PETER J RESSLER
3401 N FRONT ST
PO BDX 5950
HBG
PA 17110
~-
Altount Renit t.d
v'
~~
IttrJ~"
11'1"'''''' 111."1
BEULAH
L
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ....
ifE"v:is4i-EX-AFpUioj-:9irilij'ficE""Oj:-YNHEifiiAN-CE-YAX-APPRAisEHEil:r;-ALLOiiiiN'CE-b-Ii-m_m___mm
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF CLOUSE BEULAH L FILE NO. 21 96-0517 ACN 101 DATE 06-09-97
If an assessment was issued previously, lines 14, 15 and/or 16, 17 and 18 will
reflect figures that include the total of ALL returns assessed to date.
ASSESSMENT OF TAX:
15. Anaunt of Line 14
16. Anaunt of line 14
17. Anount of line 14
18. Principal Tax Due
TAX CREDITS:
PAYMENT
DATE
09-06-96
03-10-97
TAX RETURN WAS: I X) ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. R..I Est.t. CSchedule A)
2. Stocks and Bonds (Schedule 8)
3. Clos.ly Held stock/Partnership Interest (Schedule C)
4. Hartg.gas/Note. Receivable CSchadul. DJ
5. Cash/Bank Deposits/Hisc. Personal Property (Schedule El
6. Jointly Owned Property (Schedule FJ
7. Transfers (Schedule G)
8. Total Assets
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral E~pens.s/Adn. Costs/Hisc. E~pens.s (Schedule H)
10. Debts/Hortgag. Liabilities/Liens (Schedule I)
11. Tot.l Deductions
12. Net Value of Tax Return
13. Charitable/Governnental aequests (Schedule J)
14. Net Value of Estat. Subject to Tax
NOTE:
at Spousal r.t.
ta~.ble .t Line.l/Class A rate
t.~able at Collateral/Class a rate
RECEIPT
NUMBER
AA146703
AA185257
DISCOUNT (.)
INTEREST/PEN PAID 1-)
842,11
,01-
BALANCE OF UNPAID INTEREST/PENALTY AS OF 03-11-97
11)
(2)
(3)
141
IS)
(6)
17)
(9)
110)
115)
116)
117)
CHANGED
200.000.00
42,000,00
.00
,00
89.462.12
,00
.00
(8)
9,929.09
4.037.54
111)
(12)
113)
1141
,00
317.495,49
,00
x ,00:
X,06:
K .15:
118)
AMOUNT PAID
16,000,00
2.207.63
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
NOTE: To insure proper
credit to your Account,
subnit the upper portion
of this forn with your
t.~ paYll'lent.
331.462.12
1:\,966 63
_317.495,49
,00
317.495,49
,00
19,049,73
.00
19,049,73
19,049,73
.00
L08
LOB
. IF PAID AFTER DATE INDICATED. SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST,
IF TOTAL DUE IS LESS TIIAN fl, NO PAYMENT IS REQUIRED,
IF TOTAL DUE IS REFLECTED AS A "CREDIT" eCR), YOU HAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS,)
ljc,
RES[RVATION: [.tat.. of d.c.d.nt. dying on or b.for. C.ce.b.r lZ, 198Z -- If Any future Int.r..t In the ..tat. I. tran.f.rr.d
In Po.....lon or enJoy..nt to Cia.. a (collat.ral) b.n.flclarl.. of the decedent aft.r the axplratlon of any e.tat. for
Ilf. or for y.ar., the Co..onw.alth hereby e_pr...ly r...rv.. the right to .ppr.I.. and ...... tran.f.r Inherltanc. T.x..
.t the lawful Cl... a (collateral) rat. on .ny .uch future Interut.
PURPOSE OF
filJTlCE:
PAY"EHT I
REFUND (CR):
OBJECTIDNS:
AD"tH
ISTRATlVE
CORRECTIONS I
DISCOUNT:
PENALTY I
tHTEREST1
To fulfill the requlre..nt. of Slctlon Zl40 of thl Inherlt.nc. and E.tate T.x Act. Act ZI of 1995. (7Z P.S.
Section 9140 L
Detach the top portion of thl. Hotlee and sub.lt with your pay.ent to th. Register of Will. prlnt.d on the rever.e .Ide.
--"ake ch.ck or eon.y order p.Y.ble to: REGISTER OF MILLS, ACENT
A r.fund of a t.x credit, which was not r.qu.sted on the T.x R.turn, .ay b. r.que.t.d by co.platlng an -Application
for Refund of P.nn.ylvanl. Inh.rltance .nd E.t.t. TaxR (REY-I1I1J. Applications .r. avall.bla at the Offlc.
of the Register of Will., any of the Zl Revenu. District Offlc... or by c.lling the special Z4-hour
answering service nu.b.r. for for.s ord.rlng: In Pen~.ylv.nla 1'800-16Z-Z050, out.lda Pennsylvania and
within local HarriSburg .r.a (117) 787-8094, TDD' (717) 77Z-Z25Z (H..rlng I.palr.d Only).
Any p.rty In int.rast not satisfied with thl appr.I....nt. allowance or disallowance of deductions. or ass.s..ent
of tax I Including discount or Int.rest) as .hown on this Hotlcl lust Object within sixty (60) days of receipt of
this Notlca by:
--written prot.st to the PA Depart.ent of Revenue. loard of App.als. Cept. 2810ZI, Harrisburg, PA
--.I.ctlon to have the ..tt.r d.ter.lned at audit of the .ccount of the personal repr.s.ntatlv..
--app.al to thl Orphan.' Court.
17IZ8-1021,
OR
OR
Factual .rrors discovered on thl. .ssess.ent should be .ddr....d In writing to: PA C.part..nt of R.venu.,
lut.au of Individual Taxe., ATTN: Po.t Asse...ent R.vl.w Unit. Dept. Z80601. H.rrl.burg. PA 171Z8-0601
Phonl (711) 787-6505. S.e page 5 of the bookl.t Rlnstructlon. for Inheritance Tax R.turn for a R..ld.nt
Dec.d.ntR (REY-1501) for an .xplanatlon of ad.lnl.tratlv.ly corr.ctabl. .rror..
If any tax due Is paid within thr.. (]) c.l.nd.r .onths aft.r the d.cedent's death. . five perc.nt C5X) discount of
the taM paid I. allow.d.
The 15% tax aane.ty non"partlclpatlon penalty Is co,put.d on the total of the tax and lnt.r..t ....s..d, and not
paid b.for. January 18, 1996, the first day .ft.r the end of the tax .ane.ty p.rlod. Thl. non-p.rtlclpatlon
p.nalty 1. app.alabl. In the sa.a .anner and in the the sa.. tl.. p.rlod a. you would app.al tha t.x and Int.r..t
th.t h.. b..n al..ss.d al Indlc.tod on this notlc..
Int.r'lt II charg.d b.glnnlng with flr.t day of d.llnquency, or nlna (9) aonths and ana (I) day Iro. tha date of
d..th, to the date of paye.nt. Ta_.. which b.c... d.llnqu.nt b.for. J.nuary 1, 198Z be.r Int.ra.t at the rata of
six (6X) p.rc.nt p.r annuo calcul.t.d at . dally rata of .000164. All tax.. which b.cae. dellnqu.nt on and aft.r
January 1, 198Z will b..r Int.r..t at a rate ~hlch will vary fro. c.l.nd.r y.ar to c.l.ndar ye.r with that rat.
announc.d by the PA Oep.rt..nt of R.venu.. The appllcabl. Int.re.t rat.. for 198Z through 1997 aral
'!!!! Inter.st Rat. Dally Int.rut Fector !.2! Inh"st Rat. Oally Internt Fector
1982 ZOiC .000S48 1987 .~ .000247
1985 l'~ .000"38 19&8-1991 111: .000lDl
1984 llX .000lDI 1992 .. .000Z47
1985 Ill: .0003S6 199]-199" n .00019Z
1986 lOX .000274 1995-1997 .~ .000241
.-Interut Is calculat.d .. followl:
INTEREST = BALANCE OF TAX UNPAIO X NUNBER OF OAYS OELINQUENT X OAILY INTEREST FACTOR
--Any Hotlc. I..u.d aft.r tho t.x beco... d.llnqu.nt will r.fl.ct an Int.r.st calculation to flft..n CIS) day.
b.yond the d.t. of the as......nt. If pay.ent Is .ada aft.r tha Int.r..t co.putatlon d.t. shown on the
Hotlc., additional Int.r..t .....t ba calcul.t.d.
"
c--l
PAytlfHf,
to~' portion of this NoUu and tub.1t with your ply..nt .ada payabl. to the n... and addr...
the r.var.. .Ida,
.~ ='
1.)U
Datach thl
pr Intad on
~-
If RESIDEHf DECEDENT ..ka chICk or lonay ordar plyabl. tal REGISTER OF WILLS, AGENT.
-- If HON-RESIDENT DECEDENT .... chick Dr lonay ordar paymbl. tOI COHHONWEALTH OF PENNSYLVANIA.
REfUND tCR)1 ... r.'und of . t.~ cradlt, whIch WI. not raqua.tad on thl rax Return, ..y ba raqua.tad by coapl.llng en
"Application for R.fund of Pann,ylvanla Inheritance and [,'at. T.." (REV-ISIS), AppllcatJon. ar. avallabl. at
thl O"lcI of thl Rlgl.'ar of Willi, any 0' thl ZS Ravlnu. DI.trlct Of'lcI. or frol the D.p.rtlant", Z~'hour
anlWlrlng ..rvlce nu.bar. for for.. ordlrlngl In Pann,vlvenla l-aOO-16l-ZaSD, out. Ida PannSYlvanla
and within local Harrl.burg ar.a (717) 787-809~, TOOl (717) 77Z-225Z CH.arlng I.palr.d only).
REPLY TOI Ou..tlon. r.g.rdlng error. contaln.d on thl. not Ie. .hould b. addre...d to: PA D.part..nt 0' Rlvlnu., Bur.au
0' Individual T...., ATTNI Po.t A.......nt R.vllw unit, Dlpt. 280601, Harrl.burg, PA 17121-0601, phon.
C7ln 787-6505.
DISCOUNT. I' any tax due 1. paid within thr.e (3) callndar aonth. aft.r the d.c.dlnt.. d.ath, a five p.rcent (5~) dl.count
of thl tax paid 1. allow.d.
PENAL TV I
Th. 15~ tax aan..ty non-participation p.nalty I. co.put.d on the total 0' thl tax and Intere.t a......d, and not
paid be'ore January 18, 1996, the 'Ir.t day aft.r the end 0' the tax aan..ty periOd.
[NTERESTI
Int.re.t 1. charg.d b.glnnlng with flr.t day of d.llnquency, or nln. (9) .onth. and on. (I) day fro. the data of
d.ath, to the data of pay..nt. T.... which b.c... d'llnqu.nt b.for. January I, 191Z b..r Int.r..t at the r.t. of
.1_ C6X) p.rc.nt p.r annul c.lculat.d .t a dally rata of .000164. All t.... which b.c... dellnqu.nt on and .fter
January I, 1912 will b..r Intere.t at . r.t. which will vary fro. c.l.ndar year to cal.ndar y.ar with that ret.
announCld by the PA Depart..nt of Rav.nu.. Th. appllcabl. Inter..t rat.. for 1982 through 1997 ar.:
Ve.r Int.r..t Rat. Oally Inter..t F.ctor
Vur
Inter..t Rat.
D.lly Int.re.t Factor
1982 Za:c .OOOS~I 1987 9~ .OOOZU
1915 16~ .000458 1981.1991 lU .00OSOI
1984 Il~ .aDDlOl 1992 9~ .000247
1915 In .000356 1991-1994 n .000192
1986 IO~ .000Z71o 1995-1997 9~ .OOOZU
uInt"nt It c.lculatad .. follo..u
INTEREST . BALANCE OF TAX UNPAID X NUnSER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Hotlee I"u.d aftlr tha ta. b.co.a. d.llnqu.nt will r.fl.ct an Int.r..t calculation to 'Ift.an (IS) day.
b.yond the data of the ........nt. If pay..nt I. .ad. aft.r the Int.rl.t co.putatlon data .hown on thl
Hot!,.." additional Intlrnt lU.t b. calcul.ted.
STATUS REPOR'(' UNDER P,UI,E (j, 12
Name of Decedent:
Beulah Clouse
Date of Death:
,June R , 1996
Will No,
Admin. No,
2196-0517
Pursuant to Rule 6,12 of the Supreme Court Orphans' Court
Rules, I report the following with respect to completion of the
administration of the above-captioned estate,
1, State whether administration of the estate is complete:
Yes No X
2, If the answer is No, state when the personal
representative reasonably believes that the administration will
be complete:
3, If the answer to No.1 is Yes, state the following:
a. Did the personal representative file a final
account with the Court? Yes No X
b. The separate Orphans' Court No, (if any) for the
personal representative's account is:
c. Did the personal representative state an account
informally to the parties in interest? Yes X No
d. Copies of receipts, releases, joinders and
approvals of formal or informal accounts may be filed with the
Clerk of the Orphans' Court and may be attached to this report.
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Date: (-.,,'-/\ '/(l-\,'~(',';;I/~-
Signature
Peter J, Ressler, Esauire
Name (Please type or print)
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3401 North Front Street
Address
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Capacity: Personal Representative
Harrisbura, PA 17110
(717) 232-5000
Telephone
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Representative
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