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IN RE: ESTATE OF
WILLIAM R, FISHER
a/k/a W, RONALD FISHER,
DECEASED
IN 'ruE COUR'r Of' COMMON PLEAS
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
NO, .. ,rfl,. IOf,)
AND NOW, this
ORDER FO~STATE DISTRIBUTION
~ day of , 1996,
of the annexed petition for Distribution of a
upon consideration
Small Estate presented by Jane T, Fisher, petitioner, by her
attorneys, Keefer, Wood, Allen and Rahal, it hereby ORDERED and
DECREED that the following assets are hereby distributed to Jane
T, Fisher, petitioner, in satisfaction of her distributive share
under the terms of the Last Will and Testament of William R.
Fisher, also known as W, Ronald Fisher, deceased:
(a) 37 Shares Bell Atlantic common stock $ 2,183,00
(b) One Hundred Dollar ($100,00) face value
Series EE united States Savings Bond,
issue date 2/88 84,40
(c) One Hundred Dollar ($100,00) face value
Series EE United States Savings Bond,
issue date 2/87 89.72
1,500.00
(d) Large boat with trailer
(e) Small boat with trailer
(f) Chevrolet Truck
(g) "Fifth Wheel" recreational vehicle
300.00
10,000,00
7.600,00
$21,757.12
Such distribution is made subject to the payment of preferred
debts and claims enumerated in said petition,
All persons, individuals, corporations, transfer agents,
registrars, and others dealing with the property of said William
R. Fisher, deceased, are hereby directed to recognize Jane T.
Fisher as the distributee of said estate and are hereby autho-
rized and directed to follow her instructions concerning the
distribution of said assets.
This Order shall become final at the expiration of ten (10)
days from the date hereof unless exceptions are filed.
BY THE COURT
, J.
-2-
. '
IN RE: ESTATE OF
WILLIAM R. FISHER
a/k/a W, RONALD FISHER,
DECEASED
IN THE COURT OF COMMON PLEAS
: CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
NO,
PETITION FOR DISTRIBUTION OF A SMALL ESTATE AND ORDER OF COURT
TO THE HONORABLE, THE JUDGES OF SAID COURT:
The petition of Jane T. Fisher, by her attorneys Keefer,
Wood, Allen and Rahal, respectfully represents that:
1, William R, Fisher, also known as W. Ronald Fisher (the
"Decedent"), who was domiciled at 212 Holly Drive, Camp Hill,
Cumberland County, Pennsylvania, died August 17, 1996, leaving
his Last Will and Testament dated October 29, 1982, the original
of which is attached hereto and marked as Exhibit "A"i no Letters
Testamentary have been applied for or granted in his estate.
2. The items of personal property owned by the Decedent at
the time of his death, and the value of such items, are:
(a) 37 Shares Bell Atlantic common stock $ 2,183,00
(b) One Hundred Dollar ($100.00) face value
Series EE United States savings Bond,
issue date 2/88 84.40
(c) One Hundred Dollar ($100,00) face value
Series EE United States savings Bond,
issue date 2/87 89,72
1,500.00
(d) Large boat with trailer
(e) Small boat with trailer
(f) Chevrolet C3500 Truck
(g) "Fifth Wheel" recreational vehicle
300.00
10,000.00
7,600.00
$21,757.12
3. The sole beneficiary under the Decedent's Will is Jane
T, Fisher, surviving spouse, the petitioner herein, adult, sui
juris.
. 11
4. There is no intestacy as to any part of the Decedent's
Estate.
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5. The family exemption is waived by the petitioner, who,
as the surviving spouse of the Decedent, would be entitled to
receive it.
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6. There are no unpaid debts of the Decedent, Unpaid
administrative expenses and debts include:
(a) Register of Wills - filing fees estimated at
$40.00;
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(b) Keefer, Wood, Allen and Rahal - attorney fees
estimated at $800.00, plus disbursements estimated
at $15.00;
These expenses will be paid by the surviving spouse from separate
funds.
7. There are no other claims against this Decedent's Estate
known to your petitioner.
i!
8. Attached hereto and marked as Exhibits "B" and "c" are
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the Consents and Joinders of Belinda L. Page and Michael T.
Fisher, children and contingent beneficiaries of this Decedent,
indicating their consent to the granting of the prayer of this
Petition.
-2-
VBRI!'ICM~ION
I verify that the statements made in this petition are true
and correct. I understand that false statements herein are made
subject to the penalties of 18 pa.C.S. 54904, relating to unsworn
falsification to authorities.
./~ ,;U ' /77f.
Dat; .
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Jane
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/ ~~tJJ
T. F s er,
petitioner
-4-
.
I, W. Ronald Fisher, of Cumberland County, Pennsyl-
vania, being of sound mind and body, declare this to be my Will
and revoke all prior Wills and CodicilS.
FIRST: (a) I give all tangible personal property
owned by me at my death, and all insurance policies thereon, to
. my wife, Jane T. Fisher, if she survives me by thirty days; if
not, in as nearly equal shares as is practicable to such of my
children as survive me by thirty days,
(b) With respect to any item passing under
subparagraph (a) to a minor, my EKecutor (i) may hold and
deliver it to the minor at majority or earlier or deliver it to
any person to hold for the minor; or (ii) may sell it, hold and
invest the proceeds, and, at any time, pay the proceeds to the
minor, or to the custodian or guardian of the person or estate
of the minor to hold for the minor, or apply the proceeds for
the minor's benefit for any reason without considering other
funds available to the minor.
(c) The receipt by any person who receives
an item or payment under subparagraph (b) shall be a complete
discharge to my EKecutor.
SECOND: I give the residue of my estate to my wife,
Jane T, Fisher, if she survives me by thirty days; if not, to
such of my descendants as survive me by thirty days, per stirpes;
and in default of such descendants, to those of my brothers and
sisters that survive me by thirty days, in equal shares,
THIRD: All death taxes (and interest and penalties
thereon) imposed upon any property passing under my Will and
upon proceeds of insurance on my life, but not otherwise, shall
be paid out of my residuary estate,
FOURTH: The words "Executor" and "Guardian" when
used herein shall include all genders and the singular and
plural as the context may require.
FIFTH: My Executor shall have the following powers
i in addition to those conferred by law until all property is
distributed:
(a) To retain any real or personal property
in the form received and to sell it at public or private sale,
(b) To manage real estate,
Ii (c) To purchase all forms of property
!i
without being confined to so-called legal investments and
without regard for the principle of diversification.
(d) To exercise any option or rights
arising from ownership of investments,
(e) To compromise claims without order of
court or consent of any legatee.
(f) To distribute in cash or in kind,
(g) To join with my said wife or her
personal representative in filing any joint income tax return,
and to join in any gifts made by her for gift tax purposes even
if this may result in additional liabilities for my estate,
- 2 -
Any income or gift taxeo due on ouch rotul'no and any deficien-
cies, interest, penalties or refunds thereon ohall be allocated
between my estate and my said wife or her estate, or all to any
of them, in such manner as my Executor and my said wife or her
personal representative may agree,
(h) To employ accountants, investment
counsel, or any bank or trust company to perform the services
of agent or custodian at the expense of my estate and to carry
or register investments in the name of the nominee of such
agent or custodian,
SIXTH: I appoint my wife, Jane T, Fisher, Executor,
If my said wife fails to qualify or ceases to act for any
reason, I appoint my daughter, Belinda Fisher, Executor in her
place, My Executor shall not be required to post security in
any jurisdiction,
SEVENTH: If my wife predeceases me, I appoint my
daughter, Belinda Fisher, Guardian of the person of each minor
child of mine and any property passing thereto under this Will,
EIGHTH: I appoint my wife, Jane T, Fisher, Guardian
of all property passing to a min~r, including proceeds of
insurance on my life, as to which I have not otherwise
appointed a guardian, In addition to the powers given by law,
the Guardian (a) may apply income and principal for what he
deems to be the support, education and welfare of a minor
without order of Court, and (b) may purchase any property
- 3 -
EXHIBIT C
CONSENT AND JOINDER OF MICHAEL T. FISHER
THE UNDERSIGNED, MICHAEL T. FISHER, hereby consents to and
joins in the Petition for Distribution of a Small Estate and
Order of Court for the purposes expressed therein and acknowledg-
es receipt of a copy of the Petition, including all exhibits
thereto.
4d// i/
MICHAEL T. FISHER
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF Cumb(l('lond
SS,
On this, the Iq~ day ofC\1mlQ.rrnhtl\.J 1996, before me, the
undersigned officer, personally appeared MICHAEL T, FISHER, known
to me (or satisfactorily proven) to be the person whose name is
subscribed to the within instrument, and acknowledged that he
executed the same for the purposes therein contained.
IN WITNESS WHEREOF, I hereunder set my hand and official
seal.
o /In ~ (\'n ,.n .'-vi/\f1-rl.l- )
Notary Public
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EXHIBIT D
PENNSYLVANIA INHERITANCE TAX RETURN
qEI/. lSOOEX ..i-9"
INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS
Fon OATES OF OEA.tH AFTER W )1''l1 CHECll. HE~E
IF A~.POU<jAl
POV-R'H~n I'I"!: AII.A
FILE NUMBER
COUNT" C.oor
y[An
~uMnER
co~~m'l.~'~~I~?~W~l""
"'RR"R5~G1l2'~ ,,",0<<>'
OCCEOEPiT 'JCOI.AP\.ETC AOORE'j~
~1~ Holly on',.,
Camp Hill, PA 17011
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DECEDENT S N....ME l:l....5T _ FIR5T, AND 1.AI00lE INITlAll
Floher, William R.
SOCIAL SECURITY NUMBER
o...IEOF BIRTH
O....TEOF OEA.TH
Countf cumberland
~OCI"'l SECURITY NUMBER
211-26-0223
04/~4/34
A.MOUNT REC(IVEOISEE INSTRUCTIONS)
21. 757 .12
~-26-21:!6
08/17/96
,I": .lFPLICABlEISURI/II/ING SPOUSE S N....ME ,L....ST.FIRST AND MIODLEINITI....LI
Jane T. Fisher
X 1. OrigInal Return
4. lImited Estate
Remalnde, Return
(for dates 01 death pilar to 12.13-821
Federal Estale Tax Return ReqUired
Total Number of Sale DepOSIt Bo..es
2. Supplemental Relurn
41. Futuro Interost Compromlse
Ilor date. 01 death aher 12-12-82)
[!) 6. Decedent Died Testate 07. Decedent MaintaIned a LIVlnc] Trust
!Anach cop 01 Will) (Attach a cop 01 Trust)
C P ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
~ ~ N.~E CO~PLETE ~"L'NG AOORESS
R 0 Bridaet M, Whitle Keefer. Wood, Allen and Rahal
E E
S N TELEPHONE NU~BER P , 0, BOX 11963
T (7171 255-8027 Harrisbur PA 17108
I, Real Estate (Schedule AI (I)
2, Stock. and Bonds ISchedule B) (2)
3. Clo.ely Held StocklPartne..h,p Intere.t I Schedule C I (3)
4. Mortgages and Note. Receivable (Schedule 0) (41
5, Cash, Bank Depo.,ts & MlScellaneou. Pe..onal Property ISch, E) (5)
6, Jointly Owned Property (Schedule F) (6)
7. Transte.. (Schedule G) (Schedule Ll (7)
8. Total Gross Assets (total LInes 1-7)
9. Funeral Expenses. Adrrwnistrallve Costs. Miscellaneous
Elpenses (Schedule H)
10. Debts. Mortgage Liabilities. Liens (Schedule Il
II, Total Deductions (total Line' 9 & 10)
12. Net Value 01 Estate (Line 8 minus Line 11)
13. Charl1able and Governmental Bequests (Schedule Jl
1.. Net Value Subject to Tax (Line 12 minus Line 13)
15, Spou.a' Tran.le.. Ilor date. 01 death after 6-30-941
See Instructions for Applicable Percentage on page 2.
j Include values from Schedule K or Schedule M.}
16. Amount of Line 14 taxable at 6',. rate
(Include values lrom Schedule K or Schedule M.)
17. Amount of Line 14 taxable at 15'/. rate
\Include values from Schedule K or Schedule M')
18. Pnnclpal tax due (Add tax from Line 15. 16 and 17 I
19. Credits Spousal Poverty Credit Prior Payments DIscount Interest
0,00 . 0,00 . 0.00 0.00
20. If Line 1915 reater than lIne 18, enter the difference on Line 20 This IS the OVERPAYMENT.
~ 0 Check here if you are re ue.tln a relund 01 our ovorpa ent.
21. II Line 18 IS greater than Line 19. enler the dIfference on Line 21 ThiS IS the TAX DUE.
A. Enler the interest on the balance due on line 21A
B, Enter the total 01 Line 21 and 21A on Line 21B ThIS" the BALANCE DUE,
Make Check P. able to: Re I.ter 01 Wills, A ent
~ ~ BE SURE TO ANSWER ALL QUESTIONS ON PAGE 2 AND TO RECHECK MATH -4 -4
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K 0 K
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2,357,12
19,400,00
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21,757.12
(91
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(13)
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(15)
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SICNAru~E O~ ~=-qSON ~ESPOf.lSleLE FOR ~1\.ING PETURN AOORE:;~
;~.~.tl~.l.~y_ pr;~:,~.
Came Hi:l. ?A l~Ol:
:;<CNA~:..:RE o~ PREPl~Eq OTHER THAN RE!:)RESENT...n....E "'DORESS
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ESTATE OF william R, Fisher
SCHEDULE J
BENEFICIARIES
FILE NUMBER
ITEM
NUMBER
RELATIONSHIP
AMOUNT OR
SHARE OF EST A TE
NAME AND ADDRESS OF BENEFICIARY
1
A Tuable Bequests
Jane T. Fisher
:12 Holly Dnve
Camp Hill, PA 17011
Surviving Spouse
~1,7S".1:!
ITEM
NUMBER
AMOUNT OR
SHARE OF ESTATE
NAME AND ADDRESS OF BENEFICIARY
B. Charitable and Governmental Bequests:
None
TOTAL :HARITABLE AND GOVERNMENTAL SEOUESTS iAl,o enle, on lone 13 Rec.O,lul'llOn,
(If more space Is needed. insert additional sheels of same size)
Cop_f'11'1! ,c;' '994 fC'''',oftw,'ecfllV CP5"f,t~r"'!I "e
s
~Q'"' 1500 '~crOOOt.I't J ~... :::. ~~
:.00
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INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS COUNlYCOO'
DECEDENT'S NAUEIlASr. FIRST. AND MIDDLE INITIAL) OECEOENI'SCOMPlETE ADDRESS
Fisher William R. 212 Holly Dri ve
SOCIAL S[CUR1TYNUMBER DATE OF DEATH OAIEOF OIRHi Camp Hi 11. PA 17011
YEAn (I f,,:
I,: ,).,
NUMurR
REV" ISOO EX . (7-94)
fOR DAIESOF DEATH AFTER 111
IF A 5J>OUSAl
r v - R yen IT I If' AIM
FilE NUMBER
I 1 CHECK IiERE
1B5-26-2126 08 17/96 04/24/3,1 COY"" Cumberland
(IF APPLlCABLEISURYIVING SPOUSE'S NAME (LAST ,FIRST AND MIDDLE INITlAll SOCIAL sECURlTYNUMOER
Jane T. Fisher 211-26-0223
X 1. Original Return 2. Supplemental Return
4. Limrted Estate 41. Future Inlorest ComprofT'llse
(for da.es 01 death al.er 12-12-82)
~ 6. Decedent Died Testate D 7. Decedent Maintained a living Trust
(Mach cop 01 Will) (Attach a co 01 Trusl)
C P All CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
2 2 NAME COMPLETE MAILING ADDRESS
R D Brid et M, Whitle Keefer. Wood, Allen and Rahal
E E
S N TElEPHONE NU"BEn P .0, Box 11963
- T 717 255-8027 Harrisbur PA 17108
1, Real Estale(Schedule A) (1)
2. Stocks and Bonds (Schedule BI (2)
3, Closely Held Slock/Partnersh,p In.e,e51 (Schedule CI (3)
4, Mortgages and No.es RecelvablelSchedule 0) (4)
5. Cash, Bank Oeposrts & Miscellaneous Personal Property (Sch E) (5)
6, Jolnlly Owned Property (Schedule F) (61
7. Translers (Schedule G) (Schedule Ll (7)
8. Total Gross Assets ltotallines 1-7)
9. Funeral Expenses. Administralive Costs. Miscellaneous
Expenses (Schedule H)
10. Debts. Mortgage Liabilities. Liens (Schedule II
11, Tolal Oeduclions (.otal lines 9 & 10)
12. Net Value 01 Estate (line 8 minus line 111
13. Charitable and Governmental Bequests (Schedule J)
14. Net Value Sub'ect to Tax (line 12 minus line 13)
15, Spousal Translers liar dates 01 dealh after 6-30-941
See Instructions for Applicable Percentage on page 2.
(Include values from Schedule K or Schedule M.)
16. Amount of line 14 lallable al 60/. rate
(Include values from Schedule K or Schedule M.l
17. Amount of line 14 taxable at 150/. rate
(Include values from Schedule K or Schedule M.)
18. Principal lax due (Add lax !rom line 15. 16 and 17,)
19. Credits Spousal Poverty Credit Prior Payments Discount Interest
0.00 + 0,00 + 0 . 00 0,00
20. II Line 19 is realer than Line 18. enter the dIfference on line 20. This is the OVERPAYMENT.
~ 0 Check he.." ou are re uestln a relund 01 your OVII a men!.
21.11 Line 18 is greater than Line 19. enter the difference on Line 21. This is the TAX DUE.
A. Enler the interest on the balance due on Line 21A
B, Enter thelolal 01 line 21 and 21A on line 218 This is .he BALANCE DUE,
Make Check Pa able to: Re Ister 01 Wills, A enl
.. .. BE SURE TO ANSWER All QUESTIONS ON PAGE 2 AND TO RECHECK MATH ~ ~
Under pelVl11e5 of pefJury.1 decl.lrtl thai I have examined IhlSfllllurn.lncludlng accompanying schedules and slatt'ments. and 10 Ihe besl 01 my ..no......lt'dge uld bellel. It IS true
correct and compl.te.1 dt'Clale thll Jill fell eslale has beenft'pofted II true markel value. Ot'CI.rallon of prt'part'f other than the ptlfSonalrepresenl..Uvt' Is b.lsed onalllnlormallonol
......hlch preparef has any kno......ledge // ~ / ,~. ~ '/6
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS DATE
., .-:)
-~'1_ r 1l.U;W ~~~p~~m'.-[)nY'\7()iid''''d'''' ",..
SIGN~TURE OF PREPARER OTHER THAN REPRESENTATIVE ADDRESS
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cO"~F~,l'lMh!:\OF Prfi'v'i'il'~~'NIA
HARRlsR~~t,)~'Zll'0601
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AMOUNT RECElVEDl5EE INSTRUCTIONS,
21.757,12
o~,
'8,
Remainder Return
liar dales 01 dealh proor 10 12,13-82)
Federal Estate Tax Return Required
Tolal Number of Safe DepOSit Bo):es
2,357.12
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19,400.00
(8)
21,757.12
(91
(10)
(11)
(12)
(13)
(14)
0.00
21,757,12
21,757.12
(151
0,00
21,757,12 x.~'
(16)
0,00
0.00X06'
T
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(17)
0,00
0,00 X ,15'
(18)
0,00
(19)
(20)
0,00
0.00
(21)
(21A)
(21B)
0,00
0.00
0.00
DATE
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Harrisbur , PA
form I t'v 7.941
17108
/1
Ad N48 011994 provides lor the reduction 01 the taK rates Imposed on the net value 01 translers to or lor
the use 01 the spouse. The rates as prescribed by the statute will be:
03% (,03) will be applicable lor estates 01 decedents dying on or alter 7/1/94 and belore 1/1/96
02% (.02) will be applicable lor estates 01 decedents dying on or alter 1/1/96 and belore 1/1/97
01% (.01) will be applicable lor estates 01 decedents dying on or alter 1/1/97 and belore 1/t/98
oSpousal translers occurring on or alter 1/1/98 will be eKempt Irom Inheritance taK.
PLEASE ANSWER THE FOllOWING QUESTIONS
BY PLACING A MARK (Xl IN THE APPROPRIATE BLOCKS.
YES NO
1. Did decedent make a transfer and:
I. retain the use or Income of the property translerred. '
b. retain the righllo designate who shall use the property transferred or its income.
C. ,etain a r8verskmary interest; or . . . . . . , . . . , . .
d. receive the promise for life of either payments, benefits or care? .
2. It death occurred on or before Oecember 12. 1982. did decedent within two years preceding death
transfer property without receiving adequate consideration? If death occurred alter December 12.
1982. did decedent transfer property within one year 01 death without receiving adequate
consideration? . . . . , . . . . . . . . . . . . . . . . . . . . . .
3. Did decedent own an 'in lrusl for" bank accounl at his or her death? .
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,
YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
Copyright (cll994 form loflwlle only CPSYllem,Inc:.
Form 1500 IR.". 7-94)
I
I
I
PEPPER, HAMILTON tlo SCHEETZ
"no,UoI.". AT LAW
10 SOUTH MARKI.T SQUARE
HARAI.BURO, PA. 17108
717.233.8..3
I, W. Ronald Fisher, of Cumberland County, pennsyl-
r
vania, being of sound mind and body, declare this to be my Will
and revoke all prior Wills and Codicils.
FIRST:
(a) I give all tangible personal property
owned by me at my death, and all insurance policies thereon, to
my wife, Jane T. Fisher, if she survives me by thirty days; if
not, in as nearly equal shares as is practicable to such of my
children as survive me by thirty days.
(b) With respect to any item passing under
subparagraph (a) to a minor, my Executor (i) may hold and
deliver it to the minor at majority or earlier or deliver it to
any person to hold for the minor; or (ii) may sell it, hold and
invest the proceeds, and, at any time, pay the proceeds to the
minor, or to the custodian or guardian of the person or estate
of the minor to hold for the minor, or apply the proceeds for
the minor's benefit for any reason without considering other
funds available to the minor.
(c) The receipt by any person who receives
an item or payment under subparagraph (b) shall be a complete
"
discharge to my Executor.
SECOND:
I give the residue of my estate to my wife,
Jane T, Fisher, if she survives me by thirty days; if not, to
such of my descendants as survive me by thirty days, per stirpes;
and in default of such descendants, to those of my brothers and
sisters that survive me by thirty days, in equal shares.
- -
Any income or gift taxes due on such returns and any deficien-
cies, interest, penalties or refunds thereon shall be allocated
between my estate and my said wife or her estate, or all to any
of them, in such manner as my Executor and my said wife or her
r
!
I
I
-
personal representative may agree.
(hl To employ accountants, investment
counsel, or any bank or trust company to perform the services
of agent or custodian at the expense of my estate and to carry
or register investments in the name of the nominee of such
agent or custodian.
I appoint my wife, Jane T. Fisher, Executor,
SIXTH:
If my said wife fails to qualify or ceases to act for any
reason, I appoint my daughter, Belinda Fisher, Executor in her
place. My Executor shall not be required to post security in
any jurisdiction,
SEVENTH: If my wife predeceases me, I appoint my
daughter, Belinda Fisher, Guardian of the person of each minor
child of mine and any property passing thereto under this Will,
EIGHTH:
I appoint my wife, Jane T. Fisher, Guardian
of all property passing to a min~r, including proceedS of
insurance on my life, as to which I have not otherwise
appointed a guardian, In addition to the powers given by law,
the Guardian (al may apply income and principal for what he
deems to be the support, education and welfare of a minor
without order of Court, and (bl may purchase any property
without restriction to so-called legal investments, The
Guardian shall not be required to post security in any juris-
diction,
EKecuted October ~1, 1982.
t ,"' ,"\ '.
-'I ... ,~.'~_"~_' _ ~ J.,..,4U '-"
(SEAL)
SIGNED by W, Ronald Fisher as his Will, in our
presence, who at his request, in his presence and in the
presence of each other have signed as witnesses:
". ,.,i,.\,i.._
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INOIVIDUAL TAXES
INttERIJAHCE tax DIVISION
D[PT. :80601
HARRlSIURG, PA 111Z8-0601
NOTICE DF INHERITANCE TAX
APPRAISEMENT, ALLOWANCE DR DISALLDWANCE
DF DEDUCTIONS AND ASSESSMENT OF TAX
BRIDGET M WHITLEY
KEEFER ETAL
PO BOX 11963
HBG PA 17108
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
v
02-17-97
FISHER
08-17-96
21 96-1012
CUMBERLAND
101
A.aunt R..1tt.d
*'
tn.IUIU '''tll.IIl
WILLIAM
R
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CD COURT HOUSE
CARLISLE. PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS .....
itEWis4-j-Eif-AFii-n'F96j-iiiificEuciF--fNHEiiiTANCE-YAiC"APPRAisEif€ii'r;-Aii-ciwANCnili---------u------
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF FISHER WILLIAM R FILE NO. 21 96-1012 ACN 101 DATE 02-17-97
If an assessment was issued previously, lines 14, 15 and/or 16, 17 and 18
reflect figures that include the total of ahb returns assessed to date.
ASSESSMENT OF TAX:
IS. AMount of Lln. 14 .t Spou..l rat. (IS)
16. AMount of Line 14 t...ble .t lin..I/CI... A rat. (16)
17. Aeount of Lin. 14 taxabl. .t Collat.raI/CI... 8 rat. (17)
18. Principal Tax Due
TAX RETURN WAS: (X I ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST . SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Rool Eot.to (Schodulo AI III
2. Stocko ond Bondo ISchodulo BI (21
5. Clo.oly Hold Stock/P.rtnor.hip tntoro.t (Schodul. CI (51
4. "artg.g../Not.. Receivable (Schedul. DJ (4)
5. C.ah/Bank Depolita'Hi,c. Parlonal Property (Schedule E) (5)
6. Jointly awnod Proporty (Schodulo FI 161
7. Transfara (Schedul. G) (7)
8. Tot.l A...t.
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Fun.ral Expansa./Ad.. Costs/Hisc. Expanses (Schedule H) (9)
10. Dobt./Mortgogo Liobilitio./Liono ISchodulo I) (10)
11. Tot.l Deductions
12. Het Value of Tex Return
13. Ch.rit.b1a/Gover~ental aequest. .Schedule J)
14. Net Value of Est.ta Subject to Tax
NOTE:
TAX CREDITS:
PAYMENT
DATE
RECEIPT
NUMBER
DISCDUNT 1'1
INTEREST (-I
I CHANGED
.00
2.357.12
.00
.00
19.400.00
.00
.00
IB)
.00
.00
Ill)
1121
(151
1141
21.757.12 X . DO:
.00 X .06:
.00 X .15:
(18)
AMOUNT PAID
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
HOTE: To insure proper
credit to your account,
sub.it the upper portion
of this for. with your
tax pay.ant.
21. 757.12
nn
21. 757 .12
.00
21. 757.12
will
.00
.00
.00
.00
.00
.00
.00
.00
. IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIDNAL INTEREST.
IF TOTAL DUE IS LESS THAN tl, NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRI, YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE DF THIS FDRM rDR INSTRUCTIONS. I
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RESERVATION I E.tat.. of dec.dent. dying on or b.for' Dec.~r 12, 1911 -- If any future Int.r..t In the ..tata I. tran.f.rr~
In po.....lon or enJoveant to CI... . (colletaral) beneflcl.rl.. of the decedent aft.r the .xplratlon of any ..tet. for
Ilf. or for y.ar., the Co.-onw.alth hereby exprl..IY rl.lrv.. the right to appral.. Bnd ...a.. tran.flr I~rltenc. T....
et the lawful Cia.. a (collat.ral) rat. on any ~ future Int.re.t.
P\JR9OSE OF
HaTlCEI To fulfill the requlra.."ts of Section 2140 of the lmarltanca and E.tata Tax Act, Act 22 of 1991. 7Z P.S.
s.ctlon ZlU.
PAvttEHTl DetKh the top portion of this NoUc. Bnd .w.1t with your paveant to the AlIGht.r of wlIh printed on the ravarsa llda.
--fWl,. chack or .only ord.r payabla tOI REGISTER OF MILLS, AGENT
All peYHntl recelv.d shell first be applled to any Intlrut which aay be ctu. with eny ra.alnder epplled to the t...
AEFlICD (CA)I A refWKl of . tax cracUt, which .... not raquelt.d on the Tax R.turn, aay be requa.t.d by cOIlpI.Ung en "application
for Refund of P~.Ylvanla I~rltanc. Bnd E.tat. Tax" (REV-15IS). application. ara av.llabl. .t the Office
of the RIIGI.t.r of Will., any of the 25 Ravanua DI.trlct Offlca., or by calling the .paclal 24-hour
an....rlng .arvlce nuabar. for for.. ord.rlnGl In Penn.ylvanla 1-800-56l-2050, out.ld. Penn'Ylvanl. Bnd
within local Hlrrhburg ar.a (717) 787-109lt, TOOt (717) nl.2152 (H.arlng IIIP.lr~ Only).
OBJECTIONSI Any plrty In Int.r..t not ..tl.fl.d ..Ith the appral.eeant, allowanc. or dl.allowanc. of deduction., or .......-nt
of tax ClnclucUng dhcCMont or Intar..U a. Ihowl on this Motlc. .....t object ..lthln .bty (60) day. of rec.lpt of
this Notlc. bYI
--..rlttan prota.t to the PA D.partaant of R.Vanul, aoard of Appaal., Dept. lllOll, Harrl.burg, PA 17Ill-1021, OR
"alactlon to hava the .attar dat.ralnad at audit of the IM:COI.I1t of the p.nenel repru....taUv., OR
--appaal to the Orphan.' Court.
.,.".
ISTRAJlVE
CORRECTIONSI
Factual .rror. dl.covared on thl. .......ant should ba addr'lled In ..rltlng tOI PA Dapartlant of AIV~,
Iura.... of Individual Tax.., ATTNI POlt AII....ant Ravl... unit, Dept. 210601, HarriSburg, PA 17121-0601
Phone (717) 787-6505. Sa. page S of the booklat "Instruction. for Inherltanc. 'IX R.turn for a Ra.ldant
Decadent- (REY-ISOI) for an .xplanatlon of adalnl.tratlvaly corr.ctable .rror..
DISCOUHTI
If any tax ~ I. paid ..Ithln thra. (1) calandar ~th. .ftar the decadent.. d.ath, a flv. parcant (SX) dl.count of
the tax p.ld II .1Iowed.
PENALTY I
The 15X teu: ......ty non-p.rtlclpatlon penalty Is COllpUted on the total of the tax end Int.r..t .......d, Bnd not
paid bafor. January 18, 1996, the flr.t day a,t.r the and of the tax .-na.ty p.rlod. Thl. non-partlclp.tlon
penalty II appealabl. In the .... lamar Met In tha the .... tI.. parlod .. you would appa.1 the tax Bnd Int.r..t
that has blan .......d II Indlcat.d on this notlc..
INTEREST I
Int.r..t I. charged beginning ..ith flr.t day of dallnquancy, or nine (9) ~th. Met ana (I) day fro. the data of
death, to the d.t. of paysant. 'ax.. which bee... dallnquent be'or. January I, 1912 bear Int.r..t .t the rat. of
.Ix ('X) parcent par annuB celcul.tad .t a dailY rat. of .000164. All tax.. which bec... dallnquant on and aft.r
January I, 1982 ..III baar Int.r..t at a rat. which ..Ill vary fro. calandar y.ar to calandar y..r with thet rate
enr'IOU"ICed by the PA Dlpart.ant of R.vanul. The eppllcabla Interut rat.. 'or 1912 through 1991 ara:
'!!!! Int.rut Rat. Dally Int.r..t Factor !!!! Int.,...t Rat. DeilY Int.rut Fector
1982 20% .000548 1"7 9X .000247
1985 16X .000U8 1988-1991 11X .OD010I
1934 11X .0ODSOl 1992 9X .OOD2U
1915 UX .000356 1995-1994 7X .ODOl9Z
1986 lOX .000274 1995.1997 9% .000247
u Inter... II calculatad a. 'ollow.1
INTEREST = BALANCE OF TAX UNPAID X NWKBER DF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Hotle. luuad .ftar the tax baCCHtl. cMllnquant will raU.ct an Int.r..t calcul.tlon to fifteen US) de.,.
bayond the data of the ...........t. If payaent Is .ade eftar the Int.r.at COllPUtetlon data shown on the
Hotlc., additional Int.ra.t .....t be celcuhtad.