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Home My WebLink About96-00966 Register of Wills of Cumberlnnd County, Pennsylvania PETITION FOR GRANT OF LEnERS No. 02/- 9~' 9t,~ E.lalool Essie II. Smlth aloe known as . Oocol1:md Soclal5ocurlly No. 205.09.5030 Rochelle II. Mnrshnll poU1lono,(.}, who I./a,o 10 yoara 01 ago or oldor, apply(IO') lor: (COMPLETE 'A' 0' 'B' BELOW;) ~ A. Probalo and Granl 01 Lonors Toslomanlory and avor Ihal poUUonor(s)la/aro Iho o'OCUI~ nomod In Iho lasl Will 01 Iho lleCtldont, dalad and codlcll(a) datod 5t810 rolovant clrcumstancos, o.g., ronunclatlon. doath 01 OMDCutof, ote. Exceplas 1011oWS. Docedonl did nol marry, was not divorced. and did nol havo a child born or adoplod allor o,aeuUon ollhe documonlS OIlBlOd lor probala; was not tho vlcUm 01 a killing and waa novor adjudicalad Incompolonl: [KJ B. Granl 01 LoIlO," 01 AdminlstraUon (c.I.a.; d.b.n.c.t.a; pondonlo 1110; duranlo absonUa; duranlo minorllalo) podtlonOl(s) allOl a propor soarch has/havs ascol1a1nod Ihal Docodonllsll no Will and wa. survlvod bV Iho following apouse (ilanv) and hot'": Nomo Rochelle H. Marshall RolaUon.hl Sister Rssldonco 1218 N. 14th St. Harrisbur PA 17103 (COMPLETE IN ALL CASES:) Mach addiUonal shoel.1I necessary. Docedanl was domicllsd al doath In Cumberland County. Ponnsylvanla with hls/hor lasllomlly or pl1nclpal,ssldonco al 46 Erford Road, Cam Hill Borou h (lIsl stroel, numbor, and municipality) Oecodent.lhon .!L-voorsolago. dlod 02/29 . 19l1. el Camp Hill (Locallon) "'..~.nl ot dealh owned propony wllh esUmalod valuo. as lollows: (II domicllod In PAl All porsonal p,opony (II not domicllod In PAl Por.onal propony In ponnsvlvanla (II not domlclled In PAl Porsanal propony In County Valuo ol,oal sslaloln ponnsvlvanla $ $ $ $ eltualod as lollows: Whorefore, PeUtlonor(.) rsspocllUIlV ,oquo.l(a) tho probalo ollhola.t Will and Codlcll(s) prG90nlod with thl. poUUon and Iho granl 01 lono..ln Iho '0 l1alo form to tho undoral nod: SI naturo T od or rlnlod noma and rssldonco Rochelle H. Marshall 1218 North 14th Street Harrisbur PA 17103 Form RW-ll'S"1 Pr.par,d by the p,nn,ylvlnll Sar Auacl.1lon Copyrlght(C) 1998IDtmaoftwIIIOnlyCpsysl,m..lnc. /5"'1'1-~.~ 'I' Commonwulth 01 Pennaylvanla Counlyol Cumberland Oath of Personal Representative Tho PotltlonOl(s) abovo-namod BWoar(o) 0' allllln(o) lhnltho ololomonloln tho foregoing PoIIIlO" DID truD and conoel to tho bosl ollho knowlodgo end bollolol PolillonOf(o) end Ihol. es pomollelroprooonIOIlVO(O) 01 tho Docodonl. Potitional(s) Will woll and trulv ndmtnlnlOf tho 051010 ftccordmg 10 law. Sworn 10 or eNlrmod and subscrlbod beloro mo Ihlo 141'1-1 day 01 NOVEMBER '9 96 No. " "j J J 1 (o11..(u(l. /.I. ))1,11 'Io:~(i - 21 -96 - 966 Eelatool Essie H. Smith Docossed Soclel Socurlly No: 205-09-5030 Dalo01 Doath: 02/29/92 AND NOW. NOVEMBER 26TH , 19 ~ In consldoratlon 01 tho Polltion on the ,overse aldo horoon. aatislactory prool having boon prosontod beloro mo. IT IS DECREED Ihat Lone", 0 Tostamentary [R] 01 Administration 1IIJ.11NIS1'RA1'ION (c.I.a.; d.b.n.c.t.a.; pondonto lite; duronte absentia; duranto mlno'lIale) aro hereby grantod 10 Rochelle H. Marshall In Ihe above eslate end that thelnslrument(s) datod FEES described In the Pelltlon be admlned to probate end filod 01 rocord ssthelasl Will 01 Docodonl. lonors. . . . . . . . . . . Short Certificate(s). .2. . . $ Renunciation. . . . . . . . $ Affidavits ( ~..... $ Extra peges ( )... . $ Codicil. . . . . . $ JCPFoe......... . $ Inventory. . . . . . . . . . $ Olhe, .. . ....... . $ TOTAL. ....... . $ $ lB.OO 6.00 Anornoy: Norman P. Hetrick, Esq. 1.0. No: 06884 Address: 213 Market Street P.O. Box 1248 Harrisbur~, PA 17108-1248 5.00 Tolephono: 717 /23 7 - 6000 MAILED LETIERS AND ORDER ON NOVEMBER 27TH.1996 29.00 Prtpll"d by Ih. P'"".yl'llnll B., AI.oelatlon Copyrlght(cllllllS torm .oHwaf' only CPSy't,m., Inc. Form RW-1 (1811I11 , "<f ': : " ..~ - i~; .. '- I.. };\ ; -, 0:: [jO ~~.W.''''".'-'''t;';''-''''''_._- I Tlti'l i... 10 H'nil) Ih,u 1/1l i1l11l11l1.1rlllll hclt, ;'1\( II I, ',0111, II, ';'1'" I If"lIl "Il,lIll'IlI..! II flllll,III' of dl,lIil dlll~ filn! Willi lIIl' .1"1 1.1I(.d HC'l.:I"IIr.lf Tilt 11I1.I:III,d t tf' tft( 0111 ',\ III [11 I. il \\ 'I f,_ ,I I, : i" "f.ll \., ,11 HI" II.I~ (H r 1'1 I, q 1'111l1.1Ill'111 j .hng WARNING: It Is Illegal to duplicate this copy by photoslat or pholograph. 1354445 No. ..,..---...-.... ~.. ~ft-~1]jJ)!~'~' ,~ .......\" \?' _-, ":111 \~ -' " \V' C3t ~ _' ';11I: U ji: ~\, ., i:' -, .~:}i"?- /7 ,r-' ~,.:<..:.. /i-'. 'h2.10&~,.~ju.:. I.H,_.d Hq~i"lll.lI U Fl'l' fill 1111" It lld!\.lIf'. ~.lIHJ D.lll' !.l/,f{ 0 ,I /992. __ '",.7 , COMMONWEALTH OF PENNSYLVANIA. DiPAATMENTOF HEALTH' VITAL RECORDS CERTIFICATE OF DEATH NMCOIDlUOINT 'IltokUt.Laq ~ E~s,'e_ .... ....., UttOC" I 't't.YI o -..... (J? Yo. lHJ["ID,/lt .....1- I , s:. . r;f L ;= DRI 01 IIlRlH ....l~Prencr "-ACIOI[)(AJH 1~,~,"1 5t-.orror-o-,c.u-.~1 HOSI'rlAL; t:-y-O:/ rK/73~e:E'; _....0 .1OAf). TWPOIDlAJH fACll.ITYHAt.ttflro1l..........,~._r<j~J t!.aM 1/,'1 Ca,... (!,,,fv ". I. IlIRlt ="0 ~.P M~c. ..."" . ,.' DlClOlHTllDUCRlOH It'::'r., s.r." .In'''"''',.......... DlClOllfT"l .ctu" ...,,,.""" - ~-"'" 1F..SIate 1::::4 Dol - ..... -' . 11..0...............411. lWlltAlsWUS.~ .........ttrlId.Wldow.d. -- t./ - ,,.. Cu...,n ~ /;,: lOCRlOH.~ItttI,~OM ,:s'7""1i'le/70../ %., , UCtHKHUUIf', ... MSCA$lRlf[RAlO WE [ ",0 IA? . ..(j}/ . 17."","" .,.....--.~.~-.NCfl~.........OIII'1lll....JIIt/l'lOdllDl UII""_"""'''~h -......,... -.- ,......CIiIIWf.-. (JPY'.,jy,{'/'1~(1U It? r DW TO lOA AS COiSlOU(NC( Of) /l(l(l/r/~J?-r -..... :=..:::: I , I o , , , PMT_: o..l9WIltt"'CIOIdIlDfII~......... 1'Illl,......1n....~~~IIIMATI -..- ......~.!I~ -- c..uup.-.CI..,.., ..-- ....."~UlT I: DlA IDlOI'lAS"CClJG[OUf:NCl (>>) ClUlTOIOO "'''CClHXCU:HC[ Of) N.o\U1DI't'f'flNOlHClI ..........AOtMRH 4MMl1 f'AIOfIllO COWUTIOHDfCAuIl 13'" '" CIRH? - -.. - 0 '.... ............. ....0 .. ....0 ..0 - 0 c;...,l'Illltlt-..-..ol OAIlOl'lNJVfIy .........0.,..,., TIUt:OI'IH.IUAY MJUfIlYAJM:lRJtf DlIC....HCMIN.IUAYOCCUMIO - - ~o.:."'-. +eun1r1'1Mll~\PI'trtcwttMlrttoQIMOlGMl'l""""~",p~",^~""""Id<<n'~""lJl lI..........,.............eotw7M...III'" 1MlIM(.,,,,.__........ ,......., _...,..,.,......., ....... ...,'.' .... .... ... n. o o O .. ~"'for IM.IUAY,,,,,-, .....1l.....1taary ofkt ~-~',I ... ... 0...0 ''-- -:- aNfOCIIn.,.INOPtlTIlCl.ul,.".,._td>p~_~'_..ronwlU'_lIue.flJ l'I.._...,...............Mewf'M....eN......MlI.....,..............~.I",._.I&ILId........ ....... '. ,. ,... '" .1III)CAL-.......rcCAOHlft OIIl.........of..~.,.,.""""IfIUM.In""opl/'IIOfl...,,"lCcur'...IIMI_.dtt..ancllplec......cIue......rllUM(.'1nlI It..-............................. ........ ....... ............ .........".. .........,.. ................,..... III ~ 101/,..],/,11 L 21 - 96 -966 no , :71 ,-- ."'. L-.'. -' .:~ . 1',:) V1 CERTIFICATION OF NOTICE UNDER RULE 5.61al THE REGISTER OF WILLS, COUNTY OF CUMBERLAND, PENNSYLVANIA In Re: Estate of ESSIE H. SMITH, Deceased No. 00966 of 1996 Name of Decedent: Essie H. Smith Date of Death: February 29, 1992 Will No.: 1996-00966 To the Register: I certify that Notice of Beneficial Interest required by Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the Estate of Essie H. Smith on December 5, 1996: Name Rochelle H. Marshall Address 1218 North 14th Street Harrisburg, PA 17103 318 Elm Court Middletown, PA 17057 620 Loslumas Way Sacramento, CA 95833 1465 East Putnam Avenue, #108 Old Greenwich, CT 06870 Notice has now been given to all persons entitled Owen J. Hannah Larry T. Hannah Rosemary Dean thereto under Rule 5.6(a) except: No exceptions. Date Signature: ~ - V? /./<'? 1J.-r-ge Name: Norman P. Hetrick, Esq. Address: 213 Market Street, 1 South Market Square Building '. , '. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES IHH(Rl1ANCt TAll DIViSioN DtPT. 280601 IIARAISIII'G. Pol 171&-8-DIIOI / ~CE OF INItERITANCE TAX . T. ALLOWANCE OR DISALLOWANCE .\ ~~~~>>b IONS AND ASSESSHENT OF TAX ~c\l.e~ ~ X'!I\ C"e~\~ \qq?l DATE \ \) , ESTATE OF 'Ot.~ n ?p- DATE OF DEATH \S'o\).~:::l' FILE NUMBER \\a~t COUNTY ACN '* Ill.lhlUIIIII""1 09-21-1998 SMITH 02-29-1992 21 96-0966 CUMBERLAND 101 ESSIE H ,,- NORMAN P HETRICK 1 S MARKET SQ BLDG 213 MARKET ST HARRISBURG \. Anount Renitted l PA 17108 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 ~ iiE"Y:iSCii-Eif-,\j:'p--fii9"=97riici'ficE--On-NHEifiTANCn'-liniPPRAisEifEii'r-,--ALrowANcf-oli----------------- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESSIE H FILE NO. 21 96-0966 ACN 101 ESTATE OF SMITH TAX RETURN WAS: I I ACCEPTED AS FILED I X) CItANGED SEE DATE 09-21-1998 ATTACHED NOTICE RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Re.l Estate (Schedule A. 2. stocks and Bonds (Schedule B) 3. Closely Held stock/Partnership Interest (Schedule C) 4. Hartgaues/Notes Receivable (Schedule OJ 5. CashlBank Deposits/Hisc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule f) 7. Transfers (Schedule G) 8. Total Assets III (2) (3) (4) (51 (6) (71 .00 .00 .00 .00 185.131.43 .00 .00 18) NOTE: To insure proper credit to your account, subnit the upper portion of this forn with your tax paynent. 185,131.43 APPROVED DEDUCTIONS AND EXEHPTIONS: 9. Funeral Expenses/Ada. Costs/Hlsc. Expenses ISchedule HJ 10. Debts/Hartg.ge Liabilities/Liens CSchedule IJ 11. Total Deductions 12. N.t Value of Tax Return 13. Charitable/Govern.ental Bequests; Non.elected ~113 Trusts CSchedule J) 14. Net Value of Est.t. Subjoct to Tax If an assessment was issued previously, lines 14. 15 and/or 1&, 17 and 18 will reflect figures that include the total of Abh returns assessed to date. ASSESSHENT OF TAX: 15. Anount of Line 14 at Spousal rate C1S) 16. Anount of Line 14 taxable at Lineal/Class A rate (16) 17. Anount of Line 14 taxable at Collateral/Class B rate (17) 18. Principal Tax Due (91 1101 NOTE: TAX CREDITS: PAYHENT DATE 07-09-1998 07-13-1998 RECEIPT NUHDER WRITEOFF AA296412 DISCOUNT 1+1 INTEREST/PEN PAID I-I .00 .00 65.003.05 .00 UII (2) U31 (4) ~~.nn:\ n~ 120.128.38 .00 120.12B.38 .00 X .00= .00 X .06= 120,128.38 X .15= U81 .00 .00 18.019.26 18.019.26 AHDUNT PAID 8.391.67 18,019.26 BALANCE OF UNPAID INTEREST/PENALTV AS OF 07-14-1998 TOTAL TAX CREDIT I BALANCE OF TAX DUEl INTEREST AND PEN. I TOTAL DUE I 18.019.26 .00 17.81 17.81 . IF PAID AFTER DATE INDICATED. SEE REVERSE FOR CALCULATION or ADDITIONAL INTEREST. I IF TOTAL DUE IS LESS TitAN $1. NO PAY HE NT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" lCRI. YOU HAY 8E DUE ,. ~ . -. ". .... t " . '&. ,.... . .....'- 'hf . "'1::""'" " ,>0 ".~~"" i:..o-,,-,,'-~"_H ..". ... , '\- H-- ,. , ~ ... p ~ L .,. '. . " , , ,j . ~. ", -.'. . .. . , " f;.... / " i .. .J .--' v--~ ,- y - -~-'------ . . ---:,.lIlI. -- . ~, . J " , f '," .. "":. . , COMMONWEAlTft OF PENNSYLVANIA DEPARTMEtH OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT 280601 HARRISBURG. PA 17128.060' PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT _~"J~~ ~ NO. AA 296412 IIEV.'16' EX 11196' RECEIVED FROM: I ACN ASSESSMENT CONTROL NUMBER .' AMOUNT ECKERT SEAMANS CHERIN & MELLOTT 101 C1R1n,Q ';JJ.. 1 S MARKET SQUARE HARRISBURG, PA 17108-1248 Fcx.DHEnE ~ r(X.Dll[RE ESTATE INFORMATION: FilE NUMBER PI_Iqql,-Oql,l, NAME OF DECEDENT (LAST) !,;!,;N PO"\-Oq-!;Q::IO (FIRST) IMII DATE OF PAYMENT POSTMARK DATE COUNTY CUMBEBL~ DATE OF DEATH TOTAL AMOUNT PAID SI8.019.26 SK REMARKS ROCHELLE H C/O ECKERT SEA~HECKII 05 MARSHALL SEAMANS CHERIN & MELLOTT REGiSTER OF WILLS RECEIVED BY MARY C. LEWIS REGISTER OF WILLS ! 1''/ / (. <._1'1 / )- _____________ _______.__ _____.. .__ .... -_.____0--.. _..._ ..- -..- - - ..- --- .-- -- - -.-- ------ f . .. ' .' --" p-"""""'- r... - 1:. , -;..:' _- .--.-- '~--.--:".JilIItI co......o. "wr AI """ "\ "w.n VA"'" OP'AlllMI ~I ~1I 11111 NUl UIY'.1~nfl(l' HAIIIU50UIHi, "" I' IJA. lII.nl Fr' ;;/3.- '/ INHERITANCE TAX RETURN RESIDENT DECEDENT (TO BE FILED IN DUPLICATE WITH REGISTER OF WILLS lOIl""....f I1tll 'II All 'HJMlllll '" v. ,,;n I (!,~~~ CAB H P L E P 0 CRC KOK P 5 C P o 0 R N R D E E 5 N - T 1011111''' ',IJI III ATll AI" n II/lt/\.. (Ill O.lH fll IIA',l'lllJ',Al 0 l"lVlIII'tf III \)IT 1',"lAIM1[) FILE NUMBER ] 1 'H,.O')!'!' D E C E D E N T (J1.ClUI,NI':.i NAMi tl^~,l, I IW,I, Mlll MJlIIIlI 1""lIAll Smith, Ess\.. II. IlA'1 01 (Wilt! O(,/O/I/I'JO/I \lIU Ill"" ',l.IIVI'111I A[l IlII I ',', I.C, Erlord HOHtI Cillnl' 11\11, I'^ 1/011 !iOCIAl S(CUI1I'V HUMIH n 205.09.5030 DAIl 01 IIl-Aftl 02/]'J/l'Jn (m,ml.., CumlH'r land (IF AI'PUCAl1l [I !wnVI\,{I,.t(j ~I'OU~H '~I NAMI (t A', , .Iln~)' AM) MI[)IH I INITIAL \ ~,OLl^l ~,1 C ulll 1'1' NUMIII n AMouNT Jl[C[I\,{[0\5[[ IN5"WCTlON51 0.00 Aumnindor Rolu," (101 dolo. 01 doOlh prlollo 12-13-62) Fodoral Estato Tax Aoturn Roquirod Total Number 01 SaiD Doposit BollOS 2. Supplolllurllnl Rollnn 4a. FU1UlO InlOlo!i1 COlllprOI1lI!iO (lor dolo9 01 donlh ollm 12.12-62) 06. Docodonl Diad TostolO 07. Oocodolll MmnUlIl10d D lIVUlQ Tuml (AUoch co y 01 Will) (AI1och 0 copy 01 Tllml) ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: X 1. Orlglllol RolUll1 4. Umllod E.loIO Os. o 8. R E C A P I T U L A T I o N COMI'l[ Tr. MAILING A[)[)Il[SS Eckert Suamans Cherin & Mellott 1 S. Market Sq. Bldg., 213 Market St. lIarrlshur I'^ 17108-12118 (1) None (2) None (3) None (4) None (5) 185.131./.3 (6) None (7) None NAME Norman 1'. Hetrick TELEPHONE NUMBER 717 237-6000 1. Rool E.,oto (Schodulo A) 2. Slocks ond Bond. (Schodulo B) 3. Closely Hold Slock/Porlnar.llIp Inlaro.I(Schodulo C) 4. Mongogos ond Nolo. RocolVoblo (Schodulo D) S. ClISh, Bonk Dopo.IIS & M,scollonoou. Parsonol Propol1y (Sch. E) 6. Jolnlly Ownod Proporty (Schodulo F) 7. Tron.lors (Schodulo G) (Schodulo L) 8. TOlol Gro.. As.ol. (10101 Unos 1-7) 9. Funoral Exponsos. AdmfllSlrallYo Cos1S. Mlscollanoous Exponse. (Schodulo H) 10. Dobl', Mongago UObllitlo,. uon. (Schodulo I) 11. Tolol Doducllon.(lolol Unos 9 & 10) 12. Nol Voluo 01 E.,OIO (Uno 8 mlnu' Uno 11) 13. Chontoblo ond Govarnmonlol Boquo.l. (Schodulo J) 14. Nol Voluo Sub.ocllO TlIX (Uno 12 minus Uno 13) IS. Spou.ol Tronsto..(lor dOlo. 01 doOlh ollar 6-30-94) 500 Ins1ructlons lor Applicablo POIconlago on pogo 2. (Includo voluo. tram Schodulo K or Schodulo M.) 16. Amount 01 Uno 14 taxablo at 6% raiD (Includo valuos Irom Schodulo K or Schodulo M.) 17. Amounl 01 Uno 141oxablo 0115% ralo (Includo valuo. tram Schodulo K ar Schodulo M.) 18. PrinclpollllX duo (Add IlIX tram Uno 15, 16 and 17.) 19. Crodll./Sp Povony Prior poymonl. Discounl 185 ,131.43 (9) (8) 65,003.05 None (11) (12) (13) (14) 0.00 X . 0.00 X .06 c 120.128.38 X .15 = (18) InlOlosl 0.00 0.00 (10) 65,003.05 120,128.38 120,128.38 (15) 0.00 (16) 0.00 (17) 18,019.26 T A X C o M P U T A T I o N 18,019.26 (19) (20) + + 20. "Uno 191. groolor Ihon Uno 18. onlollho dllloronco on Uno 20. Thl.I. Iho OVERPAYMENT. ~ 0 Check he,e II au a,e ,equeoUng a ,elund 01 you, overpayment 21. "Uno 18 I. groolar Ihon Uno 19. onlar Iho dlllmonco on L1no 21. ThiS 1.lho TAl< DUE. A. Enlor Iho intorosl on tho balanco duo on Uno 2tA. B. Enler Iho 10101 01 L1no 21 and 2tA on L1no 21B. Thl.I.lho BALANCE DUE. Moke Check pa oblelo: Re I.le, 01 Will., A ent . . BE SURE TO ANSWER ALL OUESTIDNS DN PAGE 2 AND TO RECHECK MATH ... ... 18,019.26 0.00 18,019.26 (21) (21A) (21B) Unlle' pen"lIlU 01 pe'lury.' lIeclaf, thall tla~ll e_aml"lld ttllS rlllu'n. InClud'ng aCComp.ny,"g SChedu1n a"d stalemllnlS, "nd to tM! tlest 0' my knowllldge .nd tlllhllt. It IS true. conecl .nd complete.l dllcla" Ihat ,,11 "al1I11.te has bile" ,epolled at Irue malkel walulI. DltlarallO" 01 plllp.'1! othllr tPlan Ihe pllrsonal "prne,,'a!lvlll bued on all ""ormllI0n ot whtChpfeparefhUlnyknowledgt'. Roche 11e II. Marshall 1218 N. 111th St. it:,rr i ~bur"'- - pi\" - i "li6'!"' -" - - - - -' - -....... - - - ---- Eckert Seamans Cherin & Mellott ~ _ .S.,. !1!'!~~!'.t:. ?!I.'.. ~ ~.<!(;:.'..~!?_ _t1~ F_~"~. -~~: - -....- lIarrlsbur . I'^ 17108-12118 OATE --I-I)' <J f" DATE 7 -IK- 9B Form 1500 IReII'. 7-941 . ,... -:::<1: '0 ~ -'0.; !!1 1""\ .) .\':--:; 0... C -. "" - I' ~ " ,- , o'~:; ...:1 uo ~ .:S:: Ql!l: .u 5 a: UU Act 1/48 of 1994 provides for the reduction 01 the tax rates Imposed on the nat value oltranslers to or for the use of tha spouse. The rates as prescribed by the statule will be: -3% (.03) will ba appllcabla for eslates of decedenls dying on or after 7/1/94 and belore 1/1/96 -2% (.02) will be applicable for eslates of decedenls dying on or after 1/1/96 and belore 1/1/97 -1% (.01) will be applicable for eslates 01 decedenls dying on or after 1/1/97 and belore 1/1/98 -Spousal transfers occurring on or after 1/1/98 will be exempllrom Inheritance tax. PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING A MARK (X) IN THE APPROPRIATE BLOCKS. YES NO 1. Old docodont mako allanslor and: .. 10lalnlhousoollncomool1hoproporlylronstonod.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b. rOlaln Iho Ilghllo doslgnato who shall uso Iho properly Uanslonod or lIS Incomo. . . . . . . . . . . . . . . . . . . . . . c. rola!n B rovorslonary Intorest; or . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d. receivo tho promise lor hiD 01 olthor paymonts. benefl1s or caro? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. II doath occurrod on or boforo Decomber 12, 1982, did docodont wilhln two Y08fS precoding death uanslor proporly w1lhoullocolVlng adoqualo conslderallon? II doath occunod allor Docomber 12. 1992. did docodonllranslor proporly within ono yoa, 01 doath Wllhoul rocervlng adoqualo consldoration? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. Old docedenl own an 'in trustlar' bank account at his or hor doath? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. COPYflghtlc) ,g;4Iorm aolt...'. only CPSy,tlm,. Inc. Form 1500 IRlv, 7.g.) x x x x x x REV ~ tic. EX . (I-II. SCHEDULE E CASH, BANK DEPOSITS AND MISCELLANEOUS PERSONAL PROPERTY PloaRD Print Of T 0 FILE NUMBER 2196-0966 CO......O~~!.,J~' 0' ","N5'1 V.NI. IN~t~lbh)~,.tc'r'llt'.l'l N ESTATE OF Essie II. Smith SS/I 1.05-09.5030 02/29/199/. All ITEM NUMBER 1 oln -owned with RI hI 0' Survlvorlhl mUll be dlleloled on Schedulo F DESCRIPTION Dauphin Deposit Bank and Trust. proceeds from the titillation action in the State of New York In the Ida Cato Estate (a copy 0 of the New York Court Order dated June 19, 1998 is attached) In order to obtain this amount, the Essie Smith Estate had to po $44,442.19 in out of state expenses. VALUE AT DATE OF DEATH 185,131.43 TOTAL (Also ontor on lino 5. Roca lIulallon) (Anoeh additional 8 1/2- x II" shOOls it molO spaeo is noodod.) COIlYflghl(cIIOi4 'au" software only CPSystems,lnc. S 185,131.43 Fo'm 1500 Schedloll. E (R.".Z-!1) '" - JUN 29 '98 15:26 FROM ROGOUIN GOLUB TO 17172376019 PRGE.aO:J/006 , ~ ..::. PA #16482 At a surrogate's Cou~t held in and for the county of Kings. at the Civic Cen- ter, 2 Johnson Street, B~9h of Brooklyn, on the /1 CAy of :::If/if!- 1999. PRESENT: HON. MICHAEL H. FEINBERG, Surrogate ACCOUNTING OF the Public Administrator. as AdminiGt~ator of the Estate of File No. 345/91 IDA CATO, DECREE Deceased. The Public Administrator. as Ac~inist=ator of the acove named decece~t's estate, having. heretofore p~ese~ted ~~ acccu.~t and a petition praying that the same may be judicially settled, and more than seven months havlng expired since the issuance of Letters of Administratio~; And the Court having obtained Jurisdiction of all the necessary and proper parties; and the Attorney General of the State of New York having appeared herein; and Nelson Aponte. Esq. having been appointed Guardian ad L~tem for the spouse. if any. and any and all unknown distributees of said deceder.:; and RoSovin, Golub. Bernstein & Wexler, LLP having appeared herein on behalf of the ACministratrix of the es:ate of Essie Smith an alleged distributee; and The proofs and allegations as to kinship having been presented and su.."'mitted; and And the Court having rencered its decision !fi writing dated April 20, 1998; it is ORDERED. ~nJUDG~D AND DECREED that after a hearing before a Court attorney/referee. the Court finds on all the proofs that decedent was survived by her mother. Essie Smith who post.-deceased. The net estate shall he distributed to the fiduciary of the estate of Essie Smith; and it is further ORDERED. pnJUDGED P~D DECREED that the compensation 0: the Guard~an ad Litem is fixed in the sum of SZ,250.00; a~d The Guardian ad Lltem having filed h~s report; 2~ FROM ROGOUIN GOLUB JUN 29 '98 15. , TO 17172376019 F'RGE.004/006 . , account: And the petitioner having filed an affidavit supplementing his And the Surrogate haVing examined the said account and fo~~d the same Correct, DOTH ORDER, ADJUDGE ~ID DECREE, that the said account be and the same is hereby Judicially settled. The following is a S~~y STATEMENT of the said Account as jUdiCially settled, made and recorded pursuant to the Statute in such cases made and provided, that is to say: ~e said AdminiStrator is char~ed with 1-.rnount: shown by Schedule "A".. ~. . . . . . . . . , . . . . . . , . . . . . . . $357,153. 94 ~ Increase shown by Supplemental Account.... .... '" ... ...$ 10,406.88' 0/ Total Charges..... . . . . . . . . . . . . . . . . . . . . . . . . . . $367,560.82 The said Administrator is credited with Amount Bhown by.Schedule "B"........ '" .... ...5 (Funeral and Admin, Expenses) Amount Bhown by Schedule "e" (Debts) . . . . . . . . . . . S Amount snow:l by Schedule "0" (DistributionB)..5 Amount shown by Supplemental Account. '" '" ...$ 152,440.83/ 0.00 0.00 750.00/ i/ Total Credits.............................. .$153.190.83 Leaving a balance of... .... ............$214,369.99 ~ in the hands of said Administrator with which Gum he is hereby charged. And it is h~reby ORDERED, -~..!:lJtl!:)GE:D and DECREED that said .~ 'hi~i~istrator do and she is he~eby orde~ed and directed to pay oue and dispose of the said balance so remaining in her hands as aforesaid as follows: T~t sh~,do retain the follOWing sums: ~sfit, ~~~.~, aB and for her lawful commissions to which she is entitled on this accounting. 51,948.30, which SUm is hereby allowed to her as and fer her Cests and disbursements and other expenses in this proceeding. That she do then pay unto Nelson Aponte. Esq. the S'.lm of 52,250.00 hereby allowed to him as compensaeion fer the se~ices re~dered by him as Guardian ad Litem in this prcceeding. .', r v ./ /. COMMO~WfAI..'U Of' f'r"''"''W1 "^"'IA '"'\ "". C[ '., '/'I"I'U'" , r,IUlNl O(CL INT SCHEDULE H FUNERAL EXPENSES, ADMINISTRATIVE COSTS AND MISCELLANEOUS EXPENSES R[V- IlII tll . I'.AII) ESTATE OF Ess ie II. ITEM NUMBER A. B. C. Pie... Print or T FILE NUMBER 219(,.0966 Smith 55" 20~-09-5030 02 29 19')2 DESCRIPTION I Fune,aIExpln...: Winfield Funeral 1I0me, Inc. - fUlwnll exp<'lw,," t. Admlnlatr.Uve Coata: Porsonal Roprosonlatlvo Convnissions SOcl.1 Socurlly Number 01 Personal Reprosenlatlve: 20 I- 16 - 644 5 Yoar Convnissions paid 2. Anorney Foos Eckert Seamans Cherin & Mellott 3. Family Exempllon Claimant Addrcss 01 Claimant al docedenl's dealh StrOOI Address Cily Zip Codc Rolahonshlp Slale 4. Pro bale Foos Register of Wills I Miscellaneous Expenses: Benjamin J. Golub, Esq. . facsimile, subpoena fees, travel and copies incurred for estate litigation for the Estate of Ida Cato. 2 Benjamin J. Golub, Esq. - attorney fees for New York counsel incurred in the estate litigation for the Estate of Ida Cato. 3 Benjamin J. Golub, Esq. - misc. expenses including telephone and fax charges, photocopies and Westluw research 4 Cumberland Law Journal - legal advertisments reimbursed by Executrix 5 Eckert Seamans Cherin & Mellott, LLC - Misc. Administrative costs advances (reimbursement by Executrix). 6 Eckert Seamans Cherin & Mellott, LLC - Misc. Administrative costs advances (to be paid). Total of Continuation Schedule(s) TOTAL (Also cnler on I,"c 9. Rocapllulal,on) (II more apace la needed, Insert addlUonal sheeta 01 same al.e.) COPYright (el HI94 'orm sotlw,lIl. only CPSystemJ.lnc. AMOUNT 3,000.00 8,405.00 9,155.25 29.00 165.99 8,237.11 30.13 60.00 120.40 123.19 35,676.98 S 65,003.05 Form 1500 SChedule H1Rev.1-1I11) Estate of: Essie II. Smith Soc Sec~: 205.09.5030 Dote of Death: 02/29/1992 Item Description ~ Continuation of Schedule II.Bl (I'ersonal Reprosentativo Commissions) Amount 1 Rochelle Marshall, EXDcutrix . Exocutrix Commission 8,405.00 --...............--- 8,405.00 C'<i/dl. r IJ/ tJ: '1/81' -.1eta.. (!aft; - "?'It -;-y-;:.i/ - -n" '9fll'''/'>' - .~" c./'v..MLI/l.v ~";,j,J ~,rJ',oJ.> J)Y t.d1ri1llt IJ/tJ: &.//).1/'1.2 ~ ~ - '"Yl.l> 1Y$ - ?a"ud1 .acI ~ lQa1-v~l.I.e - Th 4&'~, (-rncu< d<.ed 3.:S-?'()I~. to'-ff) - -n.. c/v../cl4,n- a.twwtd PN Nt .ftUv"'" .J)...;t).~ 'H '/<( , /1 '1,/ IJfIf/db. ~ Olf): &trra~ 010' ~r /)//): I? ~ :f. IV/~!9 Mu. 'ifIY;' ~-( v/ I'? C'fft _ "Y'.f,'''1l1 - ,ff;,;<t,,-( ~ - ./Sue( -71,b~ ~ ...wla 1 "'tv _I/v.w&""" 1.... G- OJ" 1/,/ CllWtI ~~oIluv- 'I,;). i'l:>- 'b. .v &*dt.. .'6 A ttI1/PIll &r.dL ~{ o /Il: t~ #-1 AK:I.tI6I ~triJJlI.... Rx:>tL#. 1I/18/'1.7l'...<-""n-X 7nu4Mt, c/.t;."""'^^ (!d6 _,(J.:':;.(o. ~4 tA4. . '" k).tl( It t,~ '/i~ ",:l- \\,~ ~ ~. OUJlln J' ~-r: R~ .~ ~ ~ .~ IJuw Ifty/\~ '/3~ '/3~ '13" !?tcN.t{/ : .:11 ..3 O~~ ~-r: ~~ O:J lie; I ~";J . I') ~ f),JA4.../ I'f'/~',.,...n.:t,rt; , '/'i , Register of Wills of CUMIIEllI.ANIJ County. Pennsylvania INVENTORY Estslool Essie II. Smith No. 1996 - 00966 DaloolDealh 02/29/1992 also known as .Docoasod Social SocUflty No. 205 -09.5030 Rochelle H. Marshall, Personal Represenlalive(s) otthe sbove ESlsle. docessed. vorily Ihallho lIems appearing In Iho lollowing Invenlory Include all Dllho personal assets whorovor sltuato and all 01 tho roal ostalo in tho Commonwoalth of Ponnsylvania ot said Oocodont, that tho valuation plsced opposilo oach item 01 said Invenlory reprosonls lis Isir vslue as otlho dale ollhe Docedonl's death. snd thaI Docodonl ownod no roal 091810 oulsldo ot ttlo Commonwealth 01 Pennsylvania QKCopt that which appears in a memorandum al tho cnd 01 this Inyontory. I /We verity that tho statements mado In thiS Invonlory arc truo and corroet. IfWe understand that false statemants heroin are mado subject 10 tho penalties 0118 Ps. C.S. Section 4904 lolallng to unsworn falslflcallon to authorltios. Personal Reprosentativo Name 01 Attornoy: Norman P. Hetrick 5ignaluro: ''1fl~;''lt{ t mO.v-!I.<J-L ochelle . Marshall 1.0. No.: 06884 Signature: Addross: 1 S. Market Sq. Bld~.. 213 Market Address: 1218 N. 14th St. Harrisbur~. PA 17108-1248 Harrisbur~, PA 17103 Tolophono: 717/237-6000 Telephono: 717/238-3618 Doled: Value Doseripllon (See continuation page(s) attached) (Attach additional shoets il noeessary) TOlsl: 185,131.43 NOTE: Tho Momorandum 01 roal 051al0 outsldo tho commonwoallh of Ponnsylvania may. al tho elaction ol1ho porsonal reprosontBtiVQ, Includo tho valuo 01 oach Itom, but such liguros should not bo oxtendod inlo tho 10la1 01 tho Invontory. Prepl.,ad by the PennlylvanlA Oar As.Otlahon Copyr.ght(cl HI98 form sollw.'. only CPSys1I1ml,lnt.. Form .RW..7 (1992) . .. I NVJ;NTOI\y Estate of: Date of Death: County: ~:sflle II. Sm l th 02/29/1992 Cumberland CASH: Dauphin Deposit Bank and Trust . proceeds from the litigation action in the State of New York in the Ida Cato Estate (a copy of the New York Court Order dated is attached hereto). In order to obtain this amount, the Essie Smith Estate had to pay $44,442.19 in out of state expenses. 185,131.43 185,131.43 TOTAL RECEIPTS OF PRINCIPAL............... 185,131.43 ---------------- nn \!5 ::D S~ ::DC? :! , (x.> (') " .- ,~ t.- c:: .- ~ \.oJ 'J 1.-) ;, ~. ~I- u'_ \11 - .. -..J ,5'-1'1.:'; 'I COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE o BUREAU OF IHDIVIDUAL TAXES INtt:AI1ANC[ TAil DIVISION DrPT. 2.,0601 HAPRISBURC, PA l1IZI-ObOI HDTICE OF IHIIERITAHCE TAX APPRAISEHEHT, ALLDWAHCE OR DISALLDWAHCE OF DEDUCTIONS AND ASSESSH[HT or TAX DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 09-21-1998 SMInl 02-29-1992 21 96-0966 CUMBERLAND 101 NORMAN P HETRICK 1 S MARKET SQ BLDlh \_, 213 MARKET ST C, I HARRI SBURG Pli"l71 08 A.aunt R...itted *' II'."" II ..~ I....,. ESSIE H MAKE CHECK PAYABLE AND REMIT PAYMENT TOI REGISTER OF WILLS CUMBERLAND CD COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV=is'4iYi-Aj:jr"iiiF9'fi-iioi'"iCE--oi=-i:-NHEiiifiliicn'-liitAPPiiAYSEiiEiiT~--Ai.LowiliicnjR----------------- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESSIE H FILE NO. 21 96-0966 ACN 101 ESTATE OF SM!TH TAX RETURH WAS, ) ACCEPTED AS FILED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ONI ORIGINAL RETURN 1. R..I Est.t. (Schedule A) 2. Stocks and Bonds (Schedule BJ 3. Closely Held Stock/Partnership Intera.t (Schedule C) 4. Hartg.gel/Notas Receivable (Schedule OJ S. Cash/Bank Deposits/Hisc. Parsonal Property (Schedule E) 6. Jointly Owned Property (Schedule F) 7. Transfers (Schedule GI 8. Totel As.et. I X) CIIAHGED SEE III 121 (3) 14) 15) 16) 171 .00 .00 .00 .00 185.131.43 .00 .00 (8) APPROVED DEDUCTIONS AND EXEMPTIONS: 9, Funeral EKPan.a./Ad.. Costs/Hisc. EKpanse. (Schedule HI 10. Debts/Hartgage Liabilities/Liens (Schedule I) 11. Total Deductions 12. Het Value of Tax Return 13. Charitable/GovernMental Bequests; Non..lected 9113 Trusts (Schedule J) 14. Het Value of Est.te Subject to Tax 191 (10) 65,003.05 DATE 09-21-1998 ATTACHED NOTICE NOTE: To insure proper credit to your account, submit the upper portion of this fora with your tax paYMent. 185,131. 43 ~~.on3 n~ 120,128.38 .00 120,128.38 I~ an assessment was issued previOUSly, lines 14, 15 and/or 16, 17 and 18 will re~lect ~igures that include the total o~ ~ returns assessed to date. ASSESSMENT OF TAX: 15. AMount of Line 14 at Spousal rate (15) 16. A.ount of Line 14 taxable at Line.l/Class A rat. (16' 17. Amount of Line 14 taxable at Collateral/Class B rate (17' 18. Principal Tax Due NOTE: TAX CREDITS: PAYNEHT DATE 07-09-1998 07-13-1998 RECEIPT HUHBER WRITEOFF AA296412 DISCOUNT 1+1 IHTEREST/PEH PAID I-I .00 .00 .00 1111 1121 (13) (14) .00 X .00= .00 X .06= 120,128.38 X .15= (18) AHDUHT PAID 8,391.67 18,019.26 BALANCE OF UNPAID INTEREST/PENALTV AS OF 07-14-1998 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE . IF PAID AFTER DATE IHDICATED, SEE REVERSE FOR CALCULATIOH OF ADDITIDHAL IHTEREST. .00 .00 18,019.26 18,019.26 18,019.26 .00 17.81 17 .81 ( IF TOTAL DUE IS LESS THAH $1, HD PAYHENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICRI, YDU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FDRH FOR IHSTRUCTIDHS.) RESERVATIO.h PURPOSE OF HOTlCE: PAYttENTl REfUND (CRU OBJECTIONS: ADHIN ISTRATlVE CORRECTlOKS: DISCOUHT: PENALlY: INTERESTs Estat.. of d.c.dent. dying on or b.for. Dec.aber 12, 1912 ~- If any future Interest in tho ..tat. I. tran.ferred In pos....lon or .nJo~nt to Clast B (coll.teral) beneflclarle. of the dec.dent .fter the ..plration of any ..tate for llf. or for y.ar., the Coa.onwealth her.by ..pr...IY r.s.rve. the right to appral.. end ...e.s tr.nsfer Inh.rltanc. lax., .t the lawful CIa., B tcoll.teral) rat. on any .uch future Int.re.t. To fulfill the r.qulr...nt. of Section Zl40 of the Inh.rltance .nd E.tat. tax Act, Act Zl of 1995. (12 P.S. $action 9140). Detach the top portion of thl. Notic. and .ub.lt with your pay..nt to the Regi,t.r of Will. prlnt.d on the r.v.r.. .Ida. uHtak. check or IIOfMtY order payable to: REGISTER OF MILLS, AGENT A r.fund of a ta. credit, which was not r.quest.d on the T.. R.turn, .ay be r.qu..t.d by co.pl.ting an "Appllc.tion for R.fund of Penn,Ylvania Inheritance and E.tat. 1.." (REY~1313). Application. .re .vailable at the Office of the Regl.t.r of Will., any of the Z3 R.v,nu. District Offic.s, or by calling tho sp.cial 24.hour answ.ring s.rvic. ~rG for fora. ordering: In P.nn.ylvanla 1~100~36Z.2050, out. Ide P.nn.ylvania and within local Harrl.bUrg area (717) 117~B094, TDDI (717) 772.2Z52 IH.arlng lapalred Only). Any party In int.r..t not .atisfl.d with the .ppr.i....nt, allowanc. or dl..llowanc. of d.ductlons, or ........nt of ta. (Including dl.count or Int.re.t) .. .hown on thl. Notlc. .u.t obj.ct within .Ixty (60) day. of receipt of this Notice by: OR ~-wrltten prot..t to tho PA D.part.ent of R.venue, Board of App..l., Dept. 211021, Harrisburg, PA -..I.ctlon to haY' the .att.r d.t.rained .t audit of the account of tho p.r.onal r.pre..ntatlv., --app.al to the Orphans' Court. IllZI"1021, OR ractual error. dl.cov.r.d on thl. ....s..ent should be addr....d In writing to: PA Depart..nt of Rev.nue, Bur.au of Individual la..., AT1Nl Post As...s.ent R.vl.w unit, Dept. 210601, HarrisbUrg, PA 11121-0601 Phone (711) 187~650S. Sae pag. 5 of the booklet "In.tructlon. for Inheritance T.. Return for a R..ldant Qac.dent" (REV.1501) far an e.planatlon of edelnl.tr.tlv.ly correctabl. .rror.. If any ta. due Is paid within thr.e (3) cal.ndar .onth. .ft.r the d.ced.nt'. daath, a flv. p.rcent (5XJ di.count of tho tax p.ld I. allowed. lho 15X t.. aana.ty non.particlpatlon penalty Is co~ut.d on the total of the tax and Int.re.t .......d, and not paid b.for. January IB, 1996, tho flr.t day after tho .nd of the t.x aana.ty period. This non.partlcip.tlon penalty I. appealabl. In the .... .ann.r and In the the .... tl.. periOd as you would .pp..l the tax and Intere.t th.t h.. bean ....s..d as Indicated on thl. notlc.. Int.r..t I. charged b.glnning with flr.t day of dellnqu.ncy, or nln. (91 .onths .nd one (1) day fro. the date of death, to tho date of p.y.ent. T.... which bec..e dellnqu.nt b.fore January I, 1912 boar Inter..t .t tho rat. of .Ix 16%) percent per annua calcul.ted at . dally r.te of .000164. All ta... which beca.. d.llnquent on and after January I, 1912 will b.ar Int.re.t .t a rat. ~Ich will v.ry fro. calendar year to calendar year with that rate announc.d by the PA D.part.ent of Revenue. The appllcabl. int.rest rate. for 1982 through 1998 are: '!!!r Interut Rata Dally Int.rest Factor :!!!!' lnt.rest Rat. DRily Intarest ractor 191Z 20X .000S41 1917 9X .000247 1'83 16X .000418 1911-1991 IlX .000]01 1914 IlX .000301 1992 9X .000247 1985 IlX .00D3S6 1993-1994 7X .000192 1916 I'X .000274 1995.1991 9X .000241 ~"'lnt.r..t I. calculated .. follow.: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notlc. I..ued .fter the tax bacoae. delinquent will reflect an Int.r.st calculation to flft.en (IS) day. beyond the data of the as..,...nt. If pay.ant I. .ad. aft.r the Int.rest co.potatlon date shown on the Notlc., additional Int.r..t RUst be calcul.ted. v' ~ '..,J u': E~~ ,,~ N c.;.. \;;\ t.;"\ (J ~; we.: a: .- -.: "II:; ,-,C ,../., p\ ~ ; ~ -,~:~;'.;.~!:'f~;::..'!{:-~,-.~,.",~...~ PAYt€NT: DetKh the top portion of this Notlc. ."., .ut.1t "lth your pa.,..,t -.d. payable to the nee. and ~r... printed on the rev.r.. side. If RESIDENT DECEDENT .... chadt or eonay orcMr paYabl. to: REGISTER OF WILLS, AGENT. If NOH.RESIDEHT DECEDENT .ak. chadr; or eonay ordar p.ylltd. to: COttHONWEAL TH OF PENNSVLVANIA. REfLIm ICRh . r.fund of . taM credit, tftIlch ".. not requa.ted on the Ta. R.turn, .ay be requa.tad by CMPI.tlng .. -application for R.fund of Penn.ylvanla Inherltanc. end E.tat. Tax" (REY-llIS)_ application. .r. avallabl. at the Offlc. of the R.gIst.r of Will., 8nY of the Z3 R.venue DI.trlct Office. or frOll the Depert.ant's 24.hour an.warlng ..rvlc. nuabar. for fares ordarlng: In Penn.ylvanla 1.800-362-2050, out. Ida Pennsylvania end within locel HarrisbUrg ar.a (111) 711-1094, TDD' (717) 77Z-2ZS2 (HearIng Iapalred only). REPLV TO: Qua.tlon. regarding .rror. contained on this notlc. should be ~r...ed to: PA Daparbant of Aev..., aur.., of Individual Tax.., 'TTN: Po.t A......ant R.vlew unit, Dept. ZI0601, Harrl.burg, PA 17128.0601, phone (111) 117"6505. DlSCOllfT: If any tax due is paid within thr.. (3) calC1ndar eonth. .tt.r the dacadent.. d.ath, a five parcant (5%) discount of tha ta. paid 1. allowed. PEHALTV: The 15% ta. -.-.ty nan-participation penalty Is coeputed on the total of the ta. end Int.r." .....nd, end not paid before January 1&, 1996, the flr.t day att.r the and of the t.x aaM.ty period. INTEREST: Jnt.r..t Is charged beginning with first day of daIJnquency, or nine (9) .onth. and one (1) day frOll the da.. of death, to the data of paywlCtnt. T.... tftIlch bee... delinquent before January 1, 1912 bear Int.re.t at the rat. of .Ix (6X) parcent per annua calculated at . dally r.t. of .000164. All t.... which bee... dallnquent on end .ft.r January 1, 19az will baar Int.r..t at a r.te which ,,111 vary froa cal.ndar y.ar to calendar y.ar "Ith that rat. announced by the PA Depart..nt of Aevenue. The appllcabla Inter..t rat.. for 1912 through 1991 ar.: V..r Jnt.r..t Rat. DallY Int.r..t rector Year Inter..t Rate D.lly Inter..t Factor 1912 Zn .000541 1'17 'X .000Z41 1'13 lOX .000438 1981-1991 llX .000301 I... llX .000SOI 199Z 'X .00OZ47 1915 13X .000356 199]-1994 n .00019Z I'" lOX .000274 1995-1991 OX .000247 --Inter..t Is calculated .. follow.: IItTEIIEST = BALANCE OF TAX UNPAID X HUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice I..ued after the t.. becoae. delinquent will r.fl.ct an Int.r..t calculation to fifteen (15) day. beyond the data of tha ........"t. If payaent is II8da aft.r the Int.r..t c<*P\.Itatlon data shown on the Notlc., eddltlonal Int.r..t aust be calculated. COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION NO. 1996-00966 ESTATE OF ESSIE II. SMITH, DECEASED ACCOUNT OF Rochclle H. Marshall, Administratrix Date of Death: February 29, 1992 Date of Executor's Appointment: November 26, 1996 Date of Advertisement of Letters: (See Attached) The Sentinel November 26, 1996 and December 3 & 13, 1996 Cumberland Law Journal November 29, 1996 and December 6 & 13, 1996 Accounting for the Period: February 29, 1992 to August 25, 1998 purpose of Account: Rochelle H. Marshall, Administratrix offers this account to acquaint interested parties with the transactions that have occurred during this administration. It is important that the account be carefully examined. Requests for additional information or questions or objections can be discussed with: Norman P. Hetrick, Esquire Attorney Identification #06884 Eckert Seamans Cherin & Mellott I S. Market Sq. Bldg.. 213 Market Street Harrisburg, PA 17108-1248 GROSS EST ATE: (Principal Receipts + Income Receipts) $185.223.87 SCHEDULE A RECEII'TS OF ['RINClI'AL Fiduciary Acquisition Value CASH: 07/01/98 Dauphin Deposit Bank and Trust 185,131.43 - proceeds from the litigation action in the State of New York in the Ida Cato Estate (a copy of the New York Court Order dated is attached hereto). In order to obtain this amount, the Essie Smith Estate had to pay $44,442.19 in out of state expenses. .........---------- 185,131. 43 TOTAL RECEIPTS OF PRINCIPAL............... 185,131.43 --- -- -1- 01,/25/97 07/18/97 / / 10/01/97 10/01/97 10/31/97 11/06/97 11/06/97 12/10/97 Register of Wills . short certl[lclltes 21. 00 International Genaloglcal Search . professional search services including research, expert testimony, travel expenses, copies and search expenses 650.00 International Genalogical Search . professional search services including research, expert testimony, travel expenses, copies and search expenses 339.91 International Genalogical Search . professional search services including research, expert testimony, travel expenses, copies and search expenses 310.09 International Genalogical Search . professional search services including research, expert testimony, travel expenses, copies and search expenses 2,500.00 Norman P. Hetrick, Esq. . Reimbursement for travel meals for Kinship Hearing 64.12 Rosenbluth International . travel expenses including airfare and hotel accomodations for Kinship Hearing 1,831.18 Eckert Seamans Cherin & Mellott, LLC - Misc. Administrative costs advances 120.40 -2- SCIIEDUL~; G RECEIPTS OF INCOME SCIIEDULE C-2 INTEREST .................... Dauphin Deposit Bank and Trust ............................................................ .. 92.44 07/27/98 ......................-.... TOTAL INTEREST INCOME..................... 92.44 ----------- TOTAL RECEIPTS OF INCOME.................. 92.44 ----------- -7- L AFFIDAVIT Rochelle II. Marshall, Administratrix under the Last Will and Testament of ESSIE H. SMITII, deceased, hereby declare under oath that he/she h.1s fully and faithfully discharged the duties of his/her office; that the foregoing Account is true and correct and fully discloses all significant transactions occurring during the accounting period; that all known claims against the estate have been paid in full; that, to his/her knowledge, there are no claims now outstanding against the Estate; that all taxes presently due from the estate have been paid; and that more than four months have elapsed since the first complete advertisement of the granting of letters in this estate. cr~ L./A .~ h1n.A.AL ~f'( Rochelle H. Marshall, Administratrix Subscribed and sworn to by Rochelle H. Marshall, Administratrix before me this ~ day Of~, 199k. /111.1 ~~ ~ ~j rlWj Notary Pu~ REQUEST FOR DISTRIBUTION Accountant requests that distribution be determined by the Court in accordance with the Petition for Distribution to be offered in evidence at the audit of this account. ~#'/. 'z/"njA" __~ J,(! R chelle H. Aarshall, Administratrix IN HE ESTATE OF ESSIE II. SMITII, deceu,ed IN TilE COUltT OF COMMON "I.E,\S OF CUMIIEIU.ANIl COUNTY, I'ENNSYI. \' ,\NIA Nil. 1')96.1111966 OIU'IIANS' COURT IlIVISION CERTIFICATION OF NOTICE AND NOW, this day of . 1998. this is to ccrtify that wrillen notice of the filing the First and Final Account and Proposed Schedule of Distribution by Rochelle A. Marshall. Administratrix of the Estate of Essie II. Smith, deceased, for the October 13, 1998, audit. has been given to every unpaid claimant who has given wrillen notice of his claim to the allorney for the for the Administratrix and to every other person known to the allorney for the Administratrix to have or to claim an interest in the estate as beneficiary, creditor, heir or next of kin. in accordance with Rule 6.3-1 of the Local Rules of the Orphans' Court Division of the Court of Common Pleas of Cumberland County. The notice advised each person that any objections to the First and Final Account or the Proposed Schedule of Distribution must be filed in writing with the Clerk of the Orphans' Court of Cumberland County no later that October 13, 1998.9:00 a.m.. otherwise any objections will be deemed waived. Copies of the First and Final Account and the Proposed Schedule of Distribution have been sent to every party in interest. I I DATE: :8) 311?i> <1-\l1--l ~ Alvin H. Blitz. Es . Allorney LD. #55752 Eckert Seamans Cherin & Melloll. LLC Post Office Box 1248 Harrisburg. PA 17108-1248 Ih27~.1 I'ROOF OF I'UIII.ICATION OF NOTICE IN CUI\I1IF.RI.AND LA W .JOUHNAI. (Under Act No. 5H7. approved May 16. 1929).1'. L.I7H., STATE OF PENNSYLVANIA : SSe COUNTY OF CUMIIERLAND : Hogcr M.l\lorgcnthal, F.sllulrc. Edilor of the Cumherland Law Journal. of Ihe Couluy and Stale aforesaid. being duly sworn. accordiog In law. lie poses allll says Ilwlthe Comhcrland Law Journal. a legal periodical puhlished in the Borough of Carlisle in the County and Slale aforesaid. was established January 2. 1952, and designaled hy the local cnUrlS as the oflicial legal periodical for the puhlication of all legal notices. and has, since January 2. 1952, heen regularly issued weekly in Ihe said Cnumy. and that the primed nnlice or puhlicalion au ached hereto is exactly the same as was primed in the regular editions and issues nf the sail! Cumherland Law Journal on the following dates, viz: NOVEMBER 29. DECEMBER 6. D. 199(, Affiant fUrlher deposes that he is authorized to verify this statement hy Ihe Cumherland Law Journal. a legal periodical of general circulation. and that he is not interested in the suhject mailer of the aforesaid notice or advertisement. and that all allegatinns in the foregoing slatements as to time. place and ehamcter nf puhlication arc true. '/?7}}/11/L--- Rog~r M. Morgenlhal, Editor Smith, Z.,le u.t dee'd. Late or Camp Hill Borough. Administratrix: Rochelle H. Mor- hllll 1218 North 14th Street. ~arrisburg. Pennsylvnnla 17013. Allomeys: Nonnan P. Hetr1ek. Es- quire Eekert Seamans Cherln & Mell~ll. P.O. Box 1248. Hams' burg. PA 17108-1248.(717)237. 6000. SWORN TO AND SUBSCRIBED pelilre me this -LLdayof DECEMBER .1996 ~\ 'L,m y!-kkl .JL Notary NOTARIAL SCo\L ME;;LENE MAlUlE'IKJ. N..,., F'J:!i: c..f..l>.Cur.QeI1oI1lC."",.P~ '" ~r.1Csron E.t::tI16.1!I98 IN RE ESTATE OF ESSIE II. SMITII, dccclIscd IN TilE COURT OF COMMON I'LEAS OF CUl\mEIU.ANI> COUNTY, PENNSYLVANIA No. 1996-00966 ORPIIANS' COURT DIVISION MEMORANDUM OF ADMINISTRATRIX ROCIIELLE II. i\IARSIIALL I. INTROI>UCTION On February 29. 1992. Essie II. Smith died intestate. Essie i I. :-..Iith died with no spouse. no surviving children and no parents. Essie's husband Max died approximately 35 to 40 years ago. Essie's daughter. Ida CalO. died intestate on September 8. 1990. At the time of Ida's death she was survived by her mother. Essie II. Smith. Ida CalO IUld no spouse and no children. The only asset of the Essie II. Smith estate is the net proceeds from her daughter. Ida Cato's wrongful death action in the State or New York. A Kinship hearing was held in the County of Kings. State of New York to determine the beneliciaries of the Ida Cato Estate. On April 19, 1998. a Court Order was issued granting the net proceeds to the Iiduciary or the Estate or Essie H. Smith. a copy or which is attached hereto and marked herein as Exhibit "A". Rochelle W. Marshall, sister or the Essie H. Smith, deceased, was appointed Administratrix of the estate on November 26, 1996. II. DISCUSSION Pursuant to 20 Pa. C.S.A.* 2103, of the Pennsylvania Probate. Estates and Fiduciaries Code ("PEF Code"), the following arc the beneliciaries of Essie II. Smith. deceased: 1. Estnte of Alice IInnnnh (sister of Essie I I. Smith) lIied on Octohcr 3. 1992 in Georgia. Alice lIiell intestate. with no chilllren anll her hushanll prelleceasell. In accorllance with section 2103 of the I'.E.F. Colle. the following are Alice lIannah's hcirs: listelle oJ Theodore /lall/lllh (brother of Alice lIannah anll Essie I I. Smith). Rochelle II. Marshall. ES/CIre oJ Rosa /I. Co/JI) (sister of Alice lIannah anll Essie II. Smilh). 2. Estate of Rosn H. Cobb (sister of Essie I\. Smith) who lIielltestate on April 1993 in West Palm Beach. Florilla. The sole beneficiary of the Estate of Rosa H. Cobb was Rochelle W. Marshall. 3. Estate of Theodore Hannah (brother of Essie H. Smith) who died testate on September 14. 1993. Theodore's wife. Minnie Hannah was sole beneficiary. She died testate on November 18. 1995 and was survived by her three (3) chilllren. Oll'ell J. Hall/lah, Larry T. Hel/lllah alld Rosemary Deall. Rosemary Dean died intestate on July 7. 1998 in Connecticut. She was survived by her two (2) children. Timorhy E. Deel/l of Middletown. Pennsylvania and Alicia Deall of Connecticut: 4. Rochelle H. Marshall, sister of Essie H. Smith: A eopy of the family chart is attached hereto and marked herein as Exhibit "B". As shown by the yellow shaded area on the family chart. the following living heirs will take a portion of the proposell distribution to be made from the Essie H. Smith Estate: Rochelle H. Marshall with two-thirds (213rds) interest: Owen J. Hannah with one-ninth (I/9th) interest; Larry T. Hannah with one-ninth (I/9th) interest: Timothy E. Dean wilh one-eighteenth (I/18th) interest and Alichl Dean with one-eighteenth (I/18th) interest. -2- ''J - y .' ., , L- ~ ,") (~, ::.1 -:: cD s: ,j -- P' ~::; c:: '..)u , JUN 29 '98 15:26 FROM ROGOVIN GOLUB TO 17172376019 PRGE,0B3/IJCl6 , EXIIII3IT "A" ~ ..;. PA #16482 At Q surrogate's Cou~t held in and for the County of Kings, at the Civic Cen- ter, 2 Johnson Street, B~gh of Brooklyn. on the /1 day of :::}f/;1!... 1998. PRESENT: HON. MICHAEL H. FEINBERG, Surrogate ACCOUNTING OF the Public Administrator. as Administ~ator of the Estate of File No. 345/91 I:DA CATO, DECREE Deceased. The Public Administrator. as Acministrator of the acove named decedent's estate, having. heretofore p~esented an account and a petition praying that the same may be judicially settled. and more thar. seven months having expired since the issuance of Letters of Administration; And the Court having obta1ned Jurisdiction of all the necessary and proper parties; and the Attorney General of the State of New York having appeared herein; and Nelson Aponte, Esq. having been appointed Guardian ad L~tem for the spouse, if any, and any and all unknown distributees 0: said decedent; and Rosovin, Golub. Bernstein & Wexler, LLP having appeared herein on behalf of the Administratrix of the es:ate of Essie Smith an alleged distributee; and The proofs and allegations as to kinship having been presented and su.."mitted; and And the Court having rendered its decision ifi writing dated April 20, 1996; it is ORDERED. ADJUDGED AND DECREED that after a hearing before a Court attorney/referee, the Court finds on all the proofs that decedent was survived by her mother. ESSle Smith who post-deceased. The net estate shall be distributed to the fiduciary o~ the estate of Essie Sm1th; and it is further ORDERED. pnJUDGED AND DECREED that the compensation 0: the Guardlan ad Litem is fixed in the oum of S~,250.00; a~d The Guardian ad Litem having flied his report; JUN 29 '98 15:27 FROM ROGOVIN GOLUB TO 17172376019 F'RGE,0001/006 , account: And the petitioner haVing filed an affidavit aupplemencing his And the Surrogate haVing examined the said account and fou.~d the same Correct, DOTH ORDER, ADJUDGE ~ID DECREE, that the said ECCOunt be a~d the same is hereby judicially settled. The following is a SUM~~y STATEMENT of the said Accou~t as jUdiCially settled, made and recorded pursuant to the Statute ir. such Cases made and pro~ided, that is to say: !he saic Adminisc:ator is chareed with ,t.rnount shown by Schedule "A".. ~. . . . . . . , . . . . . . . . . . . . . . . . $357,153. 94 ~ !:.crease shown by Supplemental Account.... ..... ..... ...$ 10,406.88' .,/ Total Charges............................... $367,560.82 The said Administrator is credited wich Amount shown by ,Schedule "B"...,..............$ (Funeral and Admin, Expenses) Amount shown by Schedule "e" (Debts) . . . . . . . . . . . $ Amount sholor.1. by Schedule "0" (Distributions)..$ Amount shown by Supplemental Account....... ...$ 152,440.83/ 0.00 0.00 750.00/ v' Total Credit:!...................,.......... .$153.190.83 Leaving a balance of.. ...... ...........$214,369.99 ~ in the hands of said Administrator with which Gum he is hereby charged. And it io hereby ORDERED, .n!>JU!lGEO Cone DECREED t~at said ~ 'ki~~~istrator do and she is he;eby orde~ed and directed to pay OUt and dispose of the said balance so remaining in her hands as aforesalc as follows: T~t s~~.co retain the follOWing suma: ~sf3~~~~. as and for he: lawful commissions to which she is entitled on this accounting. $1,948.30, which sum is hereby allowed to her as and fer he~ costs and disbursements a~d other e^pe~ses In thi:! proceeding. That she do then pa~' unto Nelson Aponte. Esq. the S'"l!i\ of $2,250.00 hereby allowed to him as compensation fer the services re~cered by hlm as Guardian ad Litem in this proceeding. . , v ./ ..../ .. 9UO'39Ud lUJOl .. :':&:.,...,.;:0..:.....-_"._1 " Cl ~ " "'- ...li:i 0:;'" o D" .dl-5 ~E'o ."C ~ <- Ou~ u=t: uS> .- < ~'~ "'C ~< .' j;2 . . ..... .:->...,...OO".~.O""..... ~ "i: . ~ ~ 8 ~~ 8~ m:;: . III ~:z <... cO ~~ :>~ ~cncn " " ~ .... ... ..., DO '" .:.~~'\.....~..:." .~. .S ,'- L~~...:--~.:. ..~ "io' ~ u- <:!. 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