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PETITION I'OI{ 1-IWnATE and GRANT 01' LETTERS
No. __Q2I-qlQ - /0<00
To:
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Eslal., of ,"" . 114', I' f; <'
a/so k /1011'/1 as
Register of Wills for the
, /Jr,'ra"ed. County of r.\JI~BERI AND in Ihe
Soda/ SeCllrity No. I 7 <;- - (. l--("" ~7 " Conllllonwe:llth of Pennsylvania
The petition of Ihe uudersigned respeClfully represeuts Ihm:
Your pelitioner(sl, who is/nre IN yenrs of nge or older nn the exeeut c, ,
in the Inst will of the nbovc decedenl, dated J" 'Ld '-1 r y' ::1_1
and codicil(s) dnled '
named
,19..EL.
(\IUIC 1('IC\'alll dlClllll"lllllCC\, c.~. rcnunciation, dealh ur c'teular, cIC.)
Decendenl wns dDmiciled nl denlh in ('~I/>";<"I Ie " CounlY. Pennsylvania, with
It i 5' last family or principal residence at r. <:z .I- c.<" t ,t...",.. >
/l:'t!<'/on,,:" f' A" ~ j7/l /7C'55
/ / (li"t ~Uet'l. numbcI and lTlundpalil)')
x5? years of age died ce...., h /7 ,19 '7 C-
al t1 " rC A,') Cu,..,Jl"'r":J I-
Except as follows, decedenl did nol marry, was not divorced and did not have a child born or adopted
afler eMecution of the will offered for probate; was not the victim of a killing and was never adjudicated
incompetent:
Decendent at dealh owned property with estimated values as follows:
(If domiciled in Pa.) All personal property $ ~ c C c!, 00
(If not domiciled in Pa.) Personal property in Pennsylvania $
(If not domiciled in Pa.) Personal property in County $
Value of real eslate in Pennsylvania $
situated as follows: /II C 1/ ," "
WHEREFORE, petitioner(s) respectfully
presented herewith and Ihe grant of lelters
theron.
requeSl(s) the probate of lhe last will and codicil(s)
're rI'..ff',y., To. r- y
(leSlumentar)'; administralion c.t.a.; administration d,b.n.c.I,I,)
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OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PEN~SYLVANIA } ss
COUNTY OF (umhrlr.llr
The petitioner(s) above. named swear(s) or aflirm(s) Ihat the statements in the foregoing petition are
true and correct to the best of Ihe knowledge and belief of petitioner(s) and that as personal represen-
tative(s) of Ihe above decedent pelitioner(s) will well and truly adminisler the estate according to law.
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Sworn 10 or affirmed3RiUld
berore me this 7 w
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No. 21 ~ 96 - 1060
Estate of C;'~rli~ g. g)"'l"rs
. Deceased
DECREE OF PROBATE AND GRANT OF LETTERS
AND NOW DECEMBER 27. 19~, in consideration of the petltiDn on
the reverse side hereof, salisfactory proof having been presented before me,
IT IS DECREED Ihallhe instrument(s) dated JQnu<? ~v ~ S' 1'1/i'1?
described therein be admilled to probate and filed of record as the lasl will of C/1d r I. e II. Ry~rs
and Lellers 7?rf';-d/t""/~(r..... '
are hereby granted to Rut,," I/. JP-",rs" Alf"k""" wyr-...",,,,;a,,r/ip/?/'y'r;.Jr-.
7~
FEES
Probate, Lellers, Elc. ......... $ 40.00
Short Certificales(2 ) . . . . . . . . .. $ 6.00
Renunciation................ $
X~PAGES $ 6.00
JCP TOTAL _ $ ~.uu
. DECEMBER 27. 1991F .eo
Filed.................................. .
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Mailed letters and order to attorney on 1~-30-96.
~ 1 - 96 - 1060
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LAST WILL AND TESTAMENT
I, CHARLIE B. BYERS, of 21129 Scotland Road, Chambersburg, Greene
Township, Franklin County, Pennsylvania, being of sound mind, memory and
understanding, do make, publish and declare this as and for my Last Will and
Testament, hereby revoking and making void any and all wills by me at any
time heretofore made.
FIRST. I direct that all my just debts, eMpenses and inheritance taMes
shall be paid by my EMecutors hereinafter named, as soon as may be convenient
after my death.
SECOND. I give,
and miMed, whatsoever
she shall survive me.
devise and bequeath all of my property, real, personal
and wheresoever situate, to my wife, Ruth H. Byers, if
THIRD. In the event my said wife,
then I give, devise and bequeath all
miMed, whatsoever and wheresoever situate,
Ruth H. Byers, does not survive me,
of my property, real, personal and
as follows:
(a) Three (3~) per cent to the ROMbury Holiness Camp of the
Brethren in Christ Church, located near ROMbury, Pennsylvania;
(b) Five (5~) per
Association, with offices
Chambersburg, Pennsylvania, and
to its successors to be used for
cent to the Gospel Tide Broadcasting
located at 152 Lincoln Way East,
if not in cMistence at the time, then
the purpose of spreading the gospel;
(c) Two (2~) per cent to the Brethren in Christ Church located
at the corner of Center and Reservoir Streets, Chambersburg,
Pennsyl vania;
(d) Five (5~) per cent to the Board for World Missions of the
Brethren in Christ Church, with offices located at 500 South Angle
Street, P. O. BOM 390, Mt. Joy, Pennsylvania 17552-0390; and
TINOTHY 5, SPONULLtA
(e) All of the rest, residue and remainder of my property,
real, personal and miMed, whatsoever and wheresoever situate, to my
four (4) children, namely Nelson W. Byers, Charlie B. Byers, Jr.,
Ruth Ann Shelly and Ivan W. Byers, in equal shares. If anyone of my
said children is not living at the time of my death, but leave
children to survive him or her, then the surviving children shall
divide equally the share of my deceased child.
AHOINEI At u....
FOURTH.
the age of
Farmers and
If any person inherits an interest in my estate before reaching
eighteen (lB) years, then for such person's estate I appoint
Merchants Trust Company of Chambersburg, Chambersburg,
tl'CHAMlllsaUlwllU"ILDG,
CIIUIIUIIUIG, 'A nZOI
"7an.au.
Pennsylvania, as trustee for such minor I s estate.
FIFTH. 1 nominate, constitute and appoint my son, Nelson W. Byers, my
wife, Ruth H. Byers, and my son, Charlie B. Byers, Jr., as Executors of this
my Last Will and Testament, and my said EMecutors shall not be required to
give bond in the settlement of my estate.
IN
day of
WITNESS WHEREOF,
..JANUh-If?
I
have hereunto set my hand and seal, this ,:;/~
, 1988.
&<~d
CHARLIE B. BYER
(SEAL)
Signed, sealed, published and declared by the Testator, CHARLIE B. BYERS,
as and for his Last Will and Testament, in the presence of us, who have at
his request, signed this Will as witnesses, in the presence of the Testator,
CHARLIE B. BYERS, and of each other.
WITNESS:
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WITNESS:
TIMOTHY S. SPONSELLER
."OIlM[Y AI lAW
It.CH....U..U.G flUst '~DG,
CHAMUU,ula, 'A 'n01
711111.un
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g~RTI FICL\TION QE1iOJICJl!JWJm~_RUJ.j~2J1{6?f
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Nllme or Decedent:
Chllrlie B, Byers
Dille orDelllh:
12117/96
'97 Jntl17 fill :47
Will No,:
1996-0 I 060
Clcl ,; lit
CUlT,,- I, j,. PA
Admin, No,:
TD the Register:
I certify that notice or beneficial interest required by Rule 5,6(a) of the Orphans' Court Rules
was selVed on or mailed to the rollowing heirs and/or beneficiaries or the above-captioned estate on
December 24, 1996:
Name
Address
Ruth H. Byers
592 Locust Lane
Messiah Village
Mechanicsburg, PA 17055
Charlie B. Byers, Jr.
3402 Grove Place
Columbus, IN 47203
Nelson W. Byers
2413 Scotland Road
Chambersburg, PA 17201
Ivan W. Byers
216 Poage Fann Road
Cincinnllti,OH 45215
Ann Shelly
14 Cedar Court West
Cllrlisle, PA 17013
Date: December 26, 1996
Signature
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Nllme:
Address:
JelTrey A. Emico, Esq,
Buchanan Ingcrsoll
Proressionlll Corporation
30 North Third Street, 8th Floor
Harrisburg, PA 17101
Tclephone: (717) 237-4800
Cllpacity: Personal Rcprcscntative
X Counsel for Pcrsonal Representative
HBG1; 57S76.'
IN THE COURT OF COMMON PLI~AS OI~ CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
In Rc:
ESTATE OF CHARLIE B. BYERS,
Late of Mechanicsburg, Cumberland County,
Pennsylvania, dcceascd
Estate No. 1996.01060
III ~~~~j,-( ~
AND NOW, this ~ day orr ',1997, on consideration of
Executrix's Petition for Settlement of Wrongful Death and Survival Actions and
Apportionment of Settlement Proceeds Pursuant to 20 Pa.C.S. ~3323(b), and any
response thereto, it is hereby ORDERED and DECREED that Petitioner is
authorized to enter into a settlement with Shawn Knepper and Edward Hess, in
the gross sum of $150,000.00.
It is further ORDERED and DECREED that the settlement proceeds shall
be distributed as follows:
1. To the Law Offices of Mette, Evans and Woodside:
$ 846.88 for reimbursement for costs
$37,500.00 for counsel fees
$38,346.88 - Gross Amount.
2. To the Law Offices of Mette, Evans and Woodside's escrow account,
$43,713.01 pending disposition of the disputed Medicare lien
3. The remaining balance of $67,940.11 is apportioned as follows:
Wrongful Death Claim
Survival Claim
$50,000.00
$17,940.11
4. The wrongful death claim of $50,000.00 shall be paid to the issue of
the decedent as follows:
(a) To: Nelson W. Byers,
(b) To: Charlie B. Byers, Jr,
(c) To: Ruth Ann Shelly
(d) To: Ivan W. Byers
son
son
daughter
son
$12,500.00
$12,500.00
$12,500.00
$12,500.00
IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
In Re:
ESTATE OF CHARLIE B. BYERS,
Late of Mechanicsburg, Cumberland County,
Pennsylvania, deceased
Estate No. 1996-01060
EXECUTRIX'S PETITION FOR SE'ITLEMENT
OF WRONGFUL DEATH AND SURVIVAL ACTIONS AND
APPORTIONMENT OF SE'ITLEMENT PROCEEDS
PURSUANT TO 20 Pa.C.S. ~3323(b)
AND NOW, comes the Executors of the above-captioned Estate, Nelson W,
Byers, Charlie B. Byers, Jr. and Ruth H. Byers, by and through her attorneys,
Mette, Evans and Woodside, to petition this Court for approval of a settlement
and apportionment of settlement proceeds pursuant to 20 Pa.C.S. ~3323(b), and in
support thereof states as follows:
1. The Last Will and Testament of Charlie B. Byers, decedent, was
admitted to probate by the Register of Wills of this county on December 27, 1996.
A true and correct copy of the Last Will and Testament is attached hereto and
made a part hereof as Exhibit "A."
2. Petitioners, Nelson W. Byers, Charlie B. Byers, Jr. and Ruth H.
Byers, were duly qualified as Executors under the Will of Charlie B. Byers,
deceased, on December 27, 1996.
7, The drivers of the automobiles involved in the subject collision,
Shawn Knepper and Edward Hess, have agreed to policy limit settlements of
$100,000.00 and $50,000.00, respectively, in exchange for general releases. The
underinsurance carrier for the decedent and the driver of his vehicle, Mrs. Drost,
have consented to these settlements and have agreed to waive subrogation rights.
8. The only outstanding claims are as follows:
Buchanan Ingersoll, P,C.
Medicare Lien (disputed)
$ 4,763.50
$43,713.01
9. To date, counsel has incurred out.of-pocket expenses in the total
amount of $846.88 for which reimbursement is sought.
10. Counsel requests counsel fees in the amount of 25% of the proposed
settlement of $150,000.00 (less the balance due and owing to Buchanan Ingersoll,
P.C. _ $4,763.50), $32,736.50, which represents full and fair compensation for their
representation of Petitioner in the claims against Hess and Knepper as
hereinabove set forth.
11. Petitioner requests the allocation of the net proceeds of the
settlement (after deduction of costs, liens and attorneys fees) as follows:
(a) Wrongful death claim
(b) Survival claim
$50,000.00
$17,940.11
- 3 -
VERIFICATION
We, the undersigned, RUTH H, BYERS, CHARLIE B. BYERS, JR, and
NELSON W, BYERS have read the foregoing Petition and to the extent that it
contains facts supplied by us, they are true and correct to the best of our personal
knowledge, information and belief; however, to the extent that the foregoing
document and/or its language is that of counsel, we have relied upon counsel in
making this verification.
We make this Verification subject to the penalties of 18 Pa.C.S. ~4904
relating to unsworn falsification to authorities.
\
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TIMOTHY S. SPONUUER
AnOllfU " UW
II' C"A.UUUUUtlun ILOG,
CMIlIIUIIUU, '''' 17Z01
7UUNtI.
LAST WILL AND TESTAMENT
I, CHARLIE B. BYERS, of 2~29 Scotland Road, Chambersburg, Greene
Township, Franklin County, Pennsylvania, being of sound mind, memory and
understanding, do make, publish and declare this as and for my Last Will and
Testament, hereby revoking and making void any and ell wills by me at any
time heretofore made.
FIRST. I direct that all my just debts, expenses and inheritance taxes
shall be paid by my Executors hereinafter named, as soon as may be convenient
after my death.
SECOND. I give,
and mixed, whatsoever
she shall survive me.
devise and bequeath all of my property, real, personal
and wheresoever situate, to my wife, Ruth H. Byers, if
THIRD. In the event my said wife,
then I give, devise and bequeath all
mixed, whatsoever and wheresoever situate,
Ruth H. Byers, does not survive me,
of my property, real, personal and
as follows:
(a) Three (3~) per cent to the Roxbury Holiness Camp of the
Brethren in Christ Church, located near Roxbury, Pennsylvania;
(b) Five (5~) per cent to the Gospel Tide Broadcasting
Association, with offices located at 152 Lincoln Way East,
Chambersburg, Pennsylvania, and if not in existence at the time, then
to its successors to be used for the purpose of spreading the gospel;
(c) Two (2~) per cent to the Brethren in Christ Church located
at the corner of Center and Reservoir Streets, Chambersburg,
Pennsylvania;
(d) Five (5~) per cent to the Board for World Missions of the
Brethren in Christ Church, with offices located at 500 South Angle
Street, P. O. Box 390, Mt. Joy, Pennsylvania 17552-0390; and
(e) All of the rest, residue and remainder of my property,
real, personal and mixed, whatsoever and wheresoever situate, to my
four (~) children, namely Nelson W. Byers, Charlie B. Byers, Jr.,
Ruth Ann Shelly and Ivan W. Byers, in equal shares. If anyone of my
said children is not living at the time of my death, but leave
children to survive him or her, then the surviving children shall
divide equally the share of my deceased child.
FOlJ.RTH.
the age of
Farmers' and
If any person
eighteen (18)
Merchants
inherits an interest in my estate before reaching
years, then for such person's estate I appoint
Trust Company of Chambersburg, Chambersburg,
Pennsylvania, as trustee for such minor's estate.
FIFTH. I nominate, constitute and appoint my son, Nelson W. Byers, my
wife, Ruth H. Byers, and my son, Charlie B. Byers, Jr., as Executors of this
my Last Will and Testament, and my said Executors shall not be required to
give bond in the settlement of my estate.
IN WITNESS WHEREOF,
day of -.lANUA-fl"Y
I have hereunto set my hand and seal, this .:;/~
, 1988.
CH~~.~h'~~/
(SEAL)
Signed, sealed, published and declared by the Testator, CHARLIE B. BYERS,
as and for his Last Will and Testament, in the presence of us, who have et
his request, signed this Will as witnesses, in the presenoe of the Testator,
CHARLIE B. BYERS, and of each other.
WITNESS:
vrt!. '\..-lJL(>J;u.rl/)L'
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WITNESS:
TIMOTHY S, S'ONUurR
""DUlY ",u.
II' CMAltll"'U.'lIU" ILlO,
C""..UI.UIII. 'A 17101
7UUI-IIII
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We, CHARLIE B. BYERS, Testator, and the witnesses whose names are signed
to the foregoing instrument, being first duly sworn/affirmed, do hereby
deolare to the undersigned authority that the Testator signed and exeouted
the foregoing instrument as his Last Will and that he had signed willingly,
and that he executed it as his free and voluntary act for the purposes
therein expressed, and that eaoh of the witnesses, in the presenoe and
hearing of the Testator, signed the Will as witnesses and that to the best of
the knowledge of each witness the Testator was at the time eighteen (18)
years of age or older, of sound mind, and under no constraint or undue
influence.
c{~f~
~a. 7lL~~lt:~
WITNE~
. ~ ~~/'
WITNESS
Sworn/affirmed and subscribed to
and aoknowledged before me this
':;;'/~ day of , 1988.
otary Public
amy II. ILE. NOTARY PUUlIC
CHAMBERSCURO BORO. FRANKlItl COUNtY
IlY COMMISSION EXPIRES SEPl. L7. 1981
M,mb... Plnnsyl,sn's Associstlon 01 Not..,..
TIMOTHY 5, S,.ONUUlII
,nOINn " LAW
III C"111IUIIUI; Tlun 'LO;,
CMUIUIIUU, '''' 1710t
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COMPLETE ONLY THE ItlFOriMATION THAT HAS CHANGED SINCE ORIGINAL REPORT
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II. NARllAlIYE . 'D"H'" PREClP"Al'NO EVi.ll.CAUSll,OIl ,"CIORI. SEooENCE Of EVENTS. WIlIIESS SlAn"ENTS. OliO PROV'DE 1000'"0""
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CERTIFICATE OF SEll VICE
I hereby certify that I am this day serving a copy of the foregoing document
upon the person(s) and in the manner indicated below, which service satisfies the
requirements of the Pennsylvania Rules of Civil Procedure, by depositing a copy of
same in the United States Mail, Harrisburg, Pennsylvania, First Class Mail,
postage prepaid, as follows:
Ruth H. Byers
592 Messiah Village
Mechanicsburg, PA 17055
Nelson W. Byers
2413 Scotland Road
Chambersburg, PA 17201
Charlie B. Byers, Jr.
3402 Grove Place
Columbus, IN 47203
Ruth Ann Shelly
14 Cedar Court West
Carlisle, PA 17013
Ivan W. Byers
216 Poage Farm Road
Cincinnati, OH 54215
METrE, EVANS & WOODSIDE
BY~ n('11UlM
Christ pher C. Conner, EsqUIre
sup. Ct. !.D. #36407
Jeffrey A. Ernico, Esquire
Sup. Ct. 1.0. #07981
3401 North Front Street
P.O. Box 5950
Harrisburg, PA 17110-0950
(717) 232-5000
Date: "/IBhf
Attorneys for Executors:
Ruth H. Byers
Charlie B. Byers, Jr.
Nelson W. Byers
121246 1
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CERTIFICATE OF SERVICE
I hereby certify that I am this day serving a copy of the foregoing document
upon the person(s) and in the manner indicated below, which service satisfies the
requirements of the Pennsylvania Rules of Civil Procedure, by depositing a copy of
same in the United States Mail, Harrisburg, Pennsylvania, First Class Mail,
postage prepaid, as follows:
Ruth H. Byers
592 Messiah Village
Mechanicsburg, PA 17055
Charlie B. Byers, Jr.
3402 Grove Place
Columbus, IN 47203
Nelson W. Byers
2413 Scotland Road
Chambersburg, PA 17201
Ruth Ann Shelly
14 Cedar Court West
Carlisle, PA 17013
Ivan W. Byers
216 Poage Farm Road
Cincinnati, OH 54215
METTE, EVANS & WOODSIDE
By: (
Christo er C. Conner, Esquire
Sup. Ct. 1.0. #36407
Jeffrey A. Ernico, Esquire
Sup. Ct. 1.0. #07981
3401 North Front Street
P.O. Box 5950
Harrisburg, PA 17110-0950
(717) 232-5000
Date: 11/1f>{11
Attorneys for Executors:
Ruth H. Byers
Charlie B. Byers, Jr.
Nelson W. Byers
121246 1
IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
In Re:
ESTATE OF CHARLIE B. BYERS
Late 01 Mechanlcsburg, Cumberland County,
Pennsylvania, deceased
Estate No. 1996-01060
RECEIPT OF DISCLAIMER
Nelson W. Byers, Charlie B. Byers, Jr. and Ruth H. Byers, being duly sworn according to
law, depose and say that they are the Executors 01 Charlie B. Byers' estate and that on the date
and place as hereinafter set lorth, they received the loregolng signed Disclaimer Irom Ruth H.
Byers.
Signature
~tI(; .d /&~f.(..,
Ruth H. Byers V
SWORN TO AND SUBSCRIBED belore me this
1997.
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HolariaJS~1
JIllrl'/ A. E..co./loury PubUc
t'.J."lstu,~. Dauphin C':l:mty, rA
MvCo:nr:'tIU:onb:OlfesSepllO.199!1
114SSU
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CERTIFICATE OF SERVIC.E.
I hereby certify that I am this day serving a copy of the foregoing document
upon the person(s) and in the manner indicated below, which service satisfies the
requirements of the Pennsylvania Rules of Civil Procedure, by depositing a copy of
same in the United States Mail, Harrisburg, Pennsylvania, First Class Mail,
postage prepaid, as follows:
Ruth H. Byers
592 Messiah Village
Mechanicsburg, PA 17055
Nelson W. Byers
2413 Scotland Road
Chambersburg, PA 17201
Charlie B. Byers, Jr.
3402 Grove Place
Columbus, IN 47203
Ruth Ann Shelly
14 Cedar Court West
Carlisle, PA 17013
Ivan W. Byers
216 Poage Farm Road
Cincinnati, OH 54215
METrE, EVANS & WOODSIDE
By, ~ cr.hA<lLl
Christ pher C. Conner, Esquire
Sup. Ct. LD. #36407
Jeffrey A. Ernico, Esquire
Sup. Ct. LD. #07981
J1'
3401 North Front Street
P.O. Box 5950
Harrisburg, PA 17110-0950
(717) 232-5000
IJate: I' ltt'l~~
Attorneys for Executors:
Ruth H. Byers
Charlie B. Byers, Jr.
Nelson W. Byers
121246 1
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REV-l~CO EX '1l-~71
.
'--"
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
OF~'CIAL U",[ uN!,."
15-/UO
COMMONWEALTH OF PENNS'ILVAlIIA
DEPARTMENT OF REVENUE
DEPT, ~S060 I
HARRISBURG. PA 171~S-0601
14. Net Value Sublect to Tax lUna 12 minus Lino 1:Jl
15. Amount olllnQ 14
laxat:lo at tho spou~:l1
tOJ;( (.:lta
Seo Insrructlons on page 2 lor applic:Jblo percentago
16, Amount 01 II no 14
tilX3blo at 6~o ralc
11, Amount of hno 14
lax.tlo.115%,.,0 0.00 x .15 (17)
la, T>x Duo 11BI
19, CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
>> BE SURE TO ANSWER ALL QUESTIONS ON PAGE 2 AND RECHECK MATH <<
Under penaltlQs 01 pCfJur,.. I declare lnall ho'lvO exammed Itlls return. including 3c::omcanymg 5chQdu!o~Jlld :;tJlemonts. and to the cost 01 my knowlodgo
and bollOI. II is true. correct and complete. DeclaratIOn 01 preparer olhor than {he personal rcprcsontallVQ IS cased on all mlormallon of oN'11eh preparer has
any knowledc;o.
DECEDENT
CHECK
APPRO-
PRIATE
BLOCKS
CORRES-
PONDENT
RECAPIT-
ULATION
TAX
COMPUTA-
TION
FILE NUMBER
,:cu,~~C{
1q96
"("';:1
01n"n
fjlJMO(!l
DECEDENrs NAME (LAST, FIRST, AND ~IIDDLE INITIAL)
Evers. Ch~lie S.
SOCIAL SECURITY NUMBER DATE OF DEATH
175-03-0573 12/17/96
!IF "'P~~!C.a.DLt:llulol'JI"I~ J SP';i1,l1t'J ~"ME ILAST. SOCIAL SECURlr( NUMBER
j:IAS'f. ANQ '.JIlOOU: :~~IT'lALI
BYers. Ru::.."'. H. 175-32-0824
1. OrrglOal Rerum 2. Supplomental Return
4. Umllod Estalo olD. rdY..lr:~:"al:::~t..;,~~~;~7:~~:1
G. 0.:.11'''1 C,,:t hll..,. 7. OII;I(I,"t V.amUln,o.. L.IVlng r,~.1
1~ltact! l:OIl'l' iSl'N,UI l"'I1.1C" C::SCY:l1 TrOl.l!
9. l.Jttcatlon Proceeds Recolved 10. ~g~f,I~~~~~~'~! f~::~t ta.al. ot jull'l bit....."
DA TE OF BIRTH
02/11/1908
THIS RETURN MUST BE FILED IN DUPLICATE
WITH THE REGISTER OF WILLS
o
J. A,"'''I"!!'' ~.t..,"
ICUlllol jutll~"Q'tD 1:..lJ"l:l
5. Fodoral Estalo Tax Rtm. Rcquired
8, Tolal No, 01 Sate Deposit BOlCOS
1 f. Et'ctlon 10 La. IIn"., s.c. ~1131AI
IAIt..e" '!e'" "I
THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE & CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
NAME COMPLETE MAILING ADDRESS
Jeffrelf A. E::r.i::o 3401 N. Fr::r.t Street
FIRM NAME III Appllc.blo) P.O. Ecx 5950
;.:ette. E'rar.s & 'ticcds.:.de Harrisburg. PA 17110
TELEPHONE NUMBER
717-232-5000
1. Rolli Est.,o (Scho~ulo AI
2. Slack. and Bond. (Scho~ulo B)
J. Closely Held Carper.ulan. P;utncrship
or Sole-Proprlotorship
4. Mortgages &. Noles Receivable (Schedule 0)
5, Cash. Bank Deposits &. MIscellaneous Personal
Pro pony (Schodulo E)
6. Jointly Ownod Propony (Scho~ulo F)
7. Inler-Vivos Translcrs &. Miscellaneous
Non-Probato Propony (Scho~ulo G or L)
(1)
(2)
r.:cr.e
r:C!:e:~'
-'
QF;::IC:AL USE ON\.Y
-0
OJ
:o~
~} 0
,.~ 0
..,
: Cl.
",
-l.
~ r)
~:cne
~;cne
(3)
(4)
~i:
,
'.oJ
49.005.73
~:cr.e
(5)
(6)
-i ;~.
VI Q.
(7)
~:cne
B, Tobl Gross Assets 1101a1 Unos 1-7)
9, Funeral Expenses &. Acmlnistrallve Costs ISen,dul. HI (9)
10. Detts 01 Dccodent. Mortg. Liabilities. & Uens IS:M,l) (10)
(a)
1:.231.99
2.163.02
49.005.72
11. Tab! OeducUons 1101>1 Unos 9 & 10)
12. Net Value of Estate (Uno! mmus Line 11)
1:], Ch.mlablc and Govemmcnlal Bequests/Soc 911:3 Trusts
lor which an electIon to tax hJS nol beon made (Schedulo J)
(11)
(12)
17.39:.0:
31.6:0.77
(13)
r.:cne
(1J)
31.610.77
31.610.77 x .oJ
o.oe
(15)
0.00 x
0.00
.06
(16)
o.oe
o.ce
AOORE~S
See Scr,edule attacb:-d
C.'s-/.2t/91
c.rE~~99
. ,
. "A"'l PE;:O~~St'ji":WE
...OCR€.S'5
3401 ~:or~~ F~cr.t Street
H~~istuyg. ?A 17110~095C
001 r4T~ 'Iltoi)
fl;I'HFarl!ll Scll..~'. 0,.,1:(. I'JH :'-ltl'~. :,.,:.
Pogo 2
PA REV-H500 EX (1-97)
Decedent'. Com lete Address:
STREET ADDRESS
592 I..oC\lSt Lane
~csbur . PA 17055
CITY
STATE
ZIP
Tax Payments and Credits:
1. Tox Duo (Pogo 1 Uno 18)
2. C/odllS/poymonts
A. Spousol PovllflY CredA
B. PrIo' poymonts
C. Discounl
0.00
(1)
0.00
Tolol C,ed,ls (A + B + C) (2)
0.00
3. InteresVPenolty n applicable
D. Inleres1
E. Penolty
0.00
Tolollnle..sVPonelty (0 + E) (3)
4. II line 21s grooler than I,ne 1 + IIno 3, enler Iho d,"orenco. This Is Ihe OVERPAYMENT.
Chock box on Page 1 Uno 1910 requo.l a relund (4)
5. II line 1 + line 31s g..olor Ihon line 2. enler Ihe d,"ereoce. This islho TAX DUE. (5)
A. Enler Ihe Inle,est on Ihe tox due. (SA)
B. Enler the tolol 01 Une 5 + SA. This is the BALANCE DUE. (56)
Make Cheek poVoblelo: REGISTER OF WILLS. AGEHT
0.00
0.00
0.00
PLEASE ANSWER THE FOLLOWING QUESTIONS
BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedenl moko 0 .onsler and: Ves No
a. rotain tho use or Income oltha pfoperty transforred:, . . . . .. ., .. .. , .. ., .., , . .. , .. ,. . . ., , . . .., ~ I
b. 'eloln Ihe right to designale whe sholl use Ihe propeny .on.lorred or Its Income;. . .. . ... . .... . . . ..
c. relain a reversionory Inlorest; or.. . . . .. . . .... . . .. . . . . . . ... .. .. .. . . . .. ." . . . ... . . .. .. . ...
d. rocaNe the promise 10f 1110 01 either payments, benefits Of caro? , . -.. .. , .. . . . . , . . , ., . .... . , . , .
2. It deolh occurred on or belore Deeomber 12. 1982. did decedent w1Ihin twO Veors
preceding deolh .onster propony withoul reeoivlng edoquote considorolion? II doolh occurred
ohor December 12. 1982. did decedent .onsle, propeny wilhin ono Vear 01 doolh withoUI
reeoivlng odequole considerobon?.. . . . .. . . . . . . . . . . . . .. . . . . . .. .. . .. . . . . . .. .. . . . . . . . .. . . . ... 0
3. Did decedent own an "in trust fof" or payable upon doath bank account or socurity
01 his or her death? .... ................................................................
4, Did decodent own an Individual fotiremont account, annuity. or other non-probalD property?, . - . . . , , . . . .
:fit
8 ~
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,
YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN
72 P.S. !9116 (0) (1.1) (i) providod lor Ihe ,oducbon 01 tho tox rolo impo.od on the nel volue 01 .onslors 10 or for Ihe use ollhe surviving spouse hom 6"4 10
30/. for doles 01 doolh on 0' oher July 1. 1994 and bolore Jonuory 1. 1995,
72 P.S. !9116 (a) (1.1) (ii) providod lor tho reducbon ollho 'ole imposed on Ihe not voluo 01 .onslers to or lor Ihe use ollhe surviving spouse ~om 3'4 10 0'4
lor doles 01 doOlh on or oher Jonuory 1. 1995. The slotule does nol e,ompl a .onsler 10 a survivlng spouse Irom tOlC. and Ihe slolulOry requ"eroonlslor
d,sclosure 01 ....15 and filing a tox ,oMn ore still applicable even 11 the surviving spouse Is the onlv benoficiory.
FOR DATES OF DEATli ON OR AFTER JANUARY 1, 1995 -- Plo..e answer Ihelollowing quosbon bV placing on")(' in Iho appropriole space.
Old tho decedent create IlNot or oImllar arrangement whIch Is oololy lor the oUlVlvlng opou..'o benem lor his or her enUre IlleUme?
Yes 0 Noi9:
II VOU answered Ves to Ihe obave questiOn, lhe tox on lhe trUsl or simlar OfTongeroont Is postponed unbl the death 01 the oecond spouse. 01 which bme n will
be tully toxoble 01 the role(s) oppliceble to Iho ,emainder boneliclory(los). Enler the volue ollhe trUsl on Schodule J. PlII1 II. In order 10 ,emove II ~om the
caiculobon ollhe lOX due In Ihis estole. You mav wish to file Schodulo 0 in order 10 mako Iho eleebon available under Section 9113. IIlho electIOn Is made.
lhe trust 0' simlar orrongement Is toxed In lhe eslole ollhe firsl docedont spouso. Ihe portion of the trUsl or simlor OfTongemenl which benofits lhe surviving
spouse IslOlCOd ollhe zero tox 'ole. and the remornder Is toxed OllhO rote(s) applicable to Ihe ,emainder beneficlory('es). II VOU choose to mai<e lhe oIecbon,
you ....st onoch Schedule 0 10 a brooIV-fi\ed tox roturn. oIong wllh Schedule(s) K and/or M In order to sheW Ihe apportlonmenl ollhe trUsl 0' simlor
anaogomont between the suMVing spouse and lhe romamdof bonorlCilU)'(los).
7 PA15002 NTF \0110
COPYllgtlt Fa''''. Sallow.f. Only, ,,,, N.lto,lnc,
REV-1511EX. (1-87)
COMMONWEALTH OF PENNSVLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTAT1! OF
Charlie B. Byers
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
FlU! NUMBER
-1996-01060
_ 01 cIecedont mWlt be
ITEM
NO.
A. FUNERAL EXPENSES:
on Schedule I.
DESCRIPTION
AMOUNT
1 Cocklin Funeral Hare
2 ChaIriJersburg Brethren in Christ Church - Funeral Luncheon
7.760.68
800.00
B. ADMINISTRATIVE COSTS:
1. PerIonal Rop'ooenta1ive'a Cormisslon.
Name 01 PllSOnal RepresenleOV.(a)
SocIal Securtty Numbof(.)/EIN No. 01 POI1Onal RoprosontaOVe(a)
Slroot Addr...
CIty SlOte
0.00
Zip
Veer(s) Cormisslon Paid:
2.
3.
AnornoyFoes Nane: Mette. Evans & Woodside
Fonily Ex""1lllon: (If decodenl'a address Is not tho aame IS cla/manra. aeach explanation)
C1a1manl Ruth H. Byers
S.ooIAdd'... 592 Locust Lane. Messiah Village
CIty Mechanicsburg Stale PA Zip 17055
RoIallonshlp 01 C1a1manllo Decodenl SUIVi ving Spouse
3.000.00
3.500.00
4.
Probal. Foes
57.00
0.00
0.00
54.31
60.00
5.
Accountanre Foes
6.
Tax Return Properor'e Foo.
7 The Sentinel - Legal Advertising
8 CUmberland Law Journal - Legal Advertising
TOTAL Also enter on line 8, Roc ltulallon S
(If more space Is needed. InllOf1 addlllonal ahools ollho aame aIzo)
15.231. 99
7 CPAll NTF '011'
COPY'lght Forlll' 5011..,. Only, '"1 NIlcO,lnCo
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REV-Ial3 EX. (I-lln
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE J
BENEFICIARIES
FILE NUMBER
Olarlie B. BYers
-1996-01060
RELATIONSHIP TO DECEDENT AMOUNT OR
Do Nol UsI Trusloe(s) SHARE OF ESTATE
No. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
I. TAXABlE DISTRIBUTIONS (Includa outrighl spoussl dlsll1b1lllons)
1 Ruth H. Byers
592 lDcUSt Lane
Messiah Village
Mechanicsburg. PA 17055
Surviving spouse
31.610.77
ENTER DOLLAR AMTS. FOR DISTRIBS. SHOWN ABOVE ON LINES IS THROUGH 17 AS APPROPRIATE ON REV 1500 COVER SHEI'T
11. NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
None
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
None
TOTAL OF PART 11__ ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET S
7 CPA13 NTF '0113
CopyngM Fa,m. Saltwar, Only, 1111 Nllca,lllc'
(II mora SplCO Is noodod. InlOl1 additional shools 011110 sarno size)
0.00
..; ...-...
A
IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
In Re:
ESTATE OF CHARLIE B. BYERS,
Late of Mechanicsburg, Cumberland County,
Pennsylvania, deceased
Estate No. 1996-01060
ORDER
(7 &- Dt:.ct!'nlhr
AND NOW, this....!d.- day of Nevember, 1997, on consideration of
Executrix's Petition for Settlement of Wrongful Death and Survival Actions and
Apportionment of Settlement Proceeds Pursuant to 20 Pa.C.S. ~3323(b), and any
response thereto, it is hereby ORDERED and DECREED that Petitioner is
authorized to enter into a settlement with Shawn Knepper and Edward Hess, in
the gross sum of $150,000.00.
It is further ORDERED and DECREED that the settlement proceeds shall
be distributed as follows:
1. To the Law Offices of Mette, Evans and Woodside:
$ 846.88 for reimbursement for costs
$37,500.00 for counsel fees
$38,346.88 - Gross Amount.
2. To the Law Offices of Mette, Evans and Woodside's escrow account,
$43,713.01 pending disposition of the disputed Medicare lien
3. The remaining balance of $67,940.11 is apportioned as follows:
Wrongful Death Claim
Survival Claim
$50,000.00
$17,940.11
4. The wrongful death claim of $50,000.00 shall be paid to the issue of
the decedent as follows:
(a) To: Nelson W. Byers,
(b) To: Charlie B. Byers, Jr,
(c) To: Ruth Ann Shelly
(d) To: Ivan W. Byers
son
son
daughter
son
$12,500.00
$12,500.00
$12,500.00
$12,500.00
. .
IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
In He:
ESTATE OF CHARLIE B. BYERS,
Late of Mechanicsburg, Cumberland County,
Pennsylvania, deceased
Estate No. 1996-01060
EXECUTRIX'S PETITION FOR SE'ITLEMENT
OF WRONGFUL DEATH AND SURVIVAL ACTIONS AND
APPORTIONMENT OF SETTLEMENT PROCEEDS
PURSUANT TO 20 Pa.C.S. ~3323(b)
AND NOW, comes the Executors of the above-captioned Estate, Nelson W.
Byers, Charlie B. Byers, Jr. and Ruth H. Byers, by and through her attorneys,
Mette, Evans and Woodside, to petition this Court for approval of a settlement
and apportionment of settlement proceeds pursuant to 20 Pa.C.S. ~3323(b), and in
support thereof states as follows:
1. The Last Will and Testament of Charlie B. Byers, decedent, was
admitted to probate by the Register of Wills of this county on December 27, 1996.
A true and correct copy of the Last Will and Testament is attached hereto and
made a part hereof as Exhibit "A."
2. Petitioners, Nelson W. Byers, Charlie B. Byers, Jr. and Ruth H.
Byers, were duly qualified as Executors under the Will of Charlie B. Byers,
deceased, on December 27, 1996.
I=vhlhlt A
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TIMOrHY S. S'ONItUIlt
.noun AT UW
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LAST WILL AND TESTAMENT
I, CHARLIE B. BYERS, of 2~29 Scotland Road, Chambersburg, Greene
Township, Franklin County, Pennsylvania, being of sound mind, memory and
understanding, do make, publish and declare this as and for my Last Will and
Testament, hereby revoking and making void any and all wills by me at any
time heretofore made.
FIRST. I direct that all my just debts, expenses and inheritanoe taxes
shall be paid by my Executors hereinafter named, as soon as may be convenient
after my death.
SECOND. I give,
and mixed, whatsoever
she shall survive me.
devise and bequeath all of my property, real, personal
and wheresoever situate, to my wife, Ruth H. Byers, if
THIRD. In the event my said wife,
then I give, devise and bequeath all
mixed, whatsoever and wheresoever situate,
Ruth H. Byers, does not survive me,
of my property, real, personal and
as follows:
(a) Three (3~) per cent to the Roxbury Holiness Camp of the
Brethren in Christ Churoh, located near Roxbury, Pennsylvania;
(b) Five (5~) per cent to the Gospel Tide Broadcasting
Association, with offices located at 152 Lincoln Way East,
Chambersburg, Pennsylvania, and if not in existence at the time, then
to its suocessors to be used for the purpose of spreading the gospel;
(c) Two (2~) per cent to the Brethren in Christ Church looated
at the corner of Center and Reservoir Streets, Chambersburg,
Pennsyl vania;
(d) Five (5~) per cent to the Board for World Missions of the
Brethren in Christ Church, with offioes looated at 500 South Angle
Street, P. O. Box 390. Mt. Joy, Pennsylvania 17552-0390; and
(e) All of the rest, residue and remainder of my property,
real, personal and mixed, whatsoever and wheresoever situate, to my
four (~) children, namely Nelson W. Byers, Charlie B. Byers, Jr.,
Ruth Ann Shelly and Ivan W. Byers, in equal shares. If anyone of my
said children is not living at the time of my death, but leave
children to survive him or her, then the surviving children shall
divide equally the share of my deceased child.
FOlJ.RTH.
the age of
Farmers' and
If any person inherits an interest in my estate before reaChing
eighteen (18) years, then for such person's estate I appoint
Merchants Trust Company of Chambersburg, Chambersburg,
Pennsylvania, as trustee for such minor's estate.
FIFTH. I nominate, oonstitute and appoint my son, Nelson W. Byers, MY
wife, Ruth H. Byers, and my son, Charlie B. Byers, Jr., as Exeoutors or this
my Last Will and Testament, and my said Executors shall not be required to
give bond in the settlement of my estate.
IN WITNESS WHEREOF,
day of -.lANUA-fl"Y
I have hereunto set my hand and saal, this .:;/~
, 1988.
~J
:..I!!.{
CHARLIE B. BYER
(SEAL)
Signed, sealed, published and declared by the Testator, CHARLIE B. BYERS,
as and for his Last Will and Testament, in the presenoe of us, who have at
his request, signed this Will as witnesses, in the presenoe of the Testator,
CHARLIE B. BYERS, and or each other.
WITNESS:
"
-Yir t!. '\..-lIU;~~~trl/)l'
jf/! tlAA ~
WITNESS:
TIMOTHY s. S'OHuwa
,noun Af LA.
" I CII&.IIUIU..'lun IUI.
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COMMONWEALTH OF PENNSYI. VANIA
POLICE ACCIDEf{T REPORT
I\lPORTAllLf HOH.l\trcATIollLE
ACCIDENT
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)..." " L _"J,lINHERITANCE TAX RETURN
" RESIDENT DECEDENT
\ (TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS)
DECEDENT$ NAME (LA$T. r1R$t. AND MIDDLE INITIAL)
I err" Charl,ie B.
$OCIAL $ECURITY NUMDER DATE OF DEATt!
175-03-0573 1~/1?/96
I, Al'l'lICA 11I./ 'iUnVIVINO 'Wl)IJ'jl"j NAMl II A'i!.
1It";1 ANn Mln Il r IWllAlI
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1. Onginol Rohlll1
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(1m dalU5 01 dOlllh dl1ur 12.12.02)
lB 6. Docodonl Dlod Testato 0 7. DecoduIl1 Mnmllllnod a living Trust
(Attoch copy 01 W,III (Attach copy 01 TIlI.I)
AU. CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
NAME COMPLETE MAIL'NG ADDRESS
Jeffrey A. Emico, Esquire 3401 N. Front Street
TELEPHONE NUMBER P.O. Box 5950
(717) 232-5000 Harrisburg, PA 17110-0950
1. Rool E.lolo (Schodulo A) ( 1 ) None
2. Slocks and Bonds (Schodulo B) ( 2 ) None
3, Closoly Hold SIOck/POIlnOlship InlOlosl (Sch. C) ( 3 ) None
4. Mo~gogos ond NolOS Rocoivoblo (Schodulo D) ( 4 ) None
5. Ca.h, Bank Doposils & Miscollonoous POIsonal ( 5 ) 5, BOO. 00
Proporty (Schodulo E)
6. Jointly Ownod Proporty (SchodulO F)
7. Trans!ors (Schodulo G) (Schodulo L)
6. Tolal Gross Assols (Iolal Unos 1-7)
9, Funeral Expensos. Adminlstrativo CoslS,
Miscollanoous E.ponsos (Schodulo H)
10. DobIS, Mo~gago Uobililios, Uon. (Schodulo I)
11. Tolal Doduclions (Iolal Uno. 9 & 10)
12. Not Valuo 01 Eslalo (Uno 6 mnus Uno 11)
13. ChOlilablo and Govornmonlol Boquosls (Schodulo J)
20, II Uno 191s groater than Uno 18. onler tho dillOlonco on Uno 20. This Is Iho OVERPAYMENT.
A. Chock hare" au ara ro uasUn a refund 01 our ova ymenL
21. II Uno 1B Is groator than Uno 19, ontor tho dllfOlonco on Uno 21. This is tho TAX DUE.
A. Enlor tho Inlerest on tho balance duo on Uno 21A,
B. Enlo. Iho 10101 01 Uno 21 and 21A on Uno 21B. This iSlho BAlANCE DUE.
Maka Check Payabloto: Register 01 Wills, Agent
.. .. BE SURE TO ANSWER ALL QUESTIONS ON PAGE 2 ANO TO RECHECK MATH" ..
UndOl ponal"os 01 porjury. I doclOlO Ihall hovo o.amnod ""s rolurn. including accompo"y,ng scllodulos ond slolomonls. and 10 Iho bosl 01 my knowlodgo
and boliol.l1 islruo. conocl and complolo. I doclaro Ihol oil roal oslalo has boon loperlod all'uo markol voluo, Docloral'on 01 proparor olhor Ihan Iho pOlsonal
fO fosontativo Is based on all Information of which pfCparcr has any knowlodgo.
SIGNAl,URE OF PERSON RESPONSIBLE FOR FILING RETURN ADORE 55
~ ~ . 'YI c I..V See Schedule attached
SiaN OF P ES[NIATlV[ ADDRESS
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COMPUTA-
TION
14. Nol Valuo Sub oct 10 Tax (Uno 12 minus Uno 13)
15, Spousal Transtelstter dales 01 duth allel6-30-94). Sn
Ins!ruttlonstor Applltable Plften!age on Page 2. (l"cliJde
values from Schedule K.ar Schedul. M.)
16, Amount 01 Uno 14 taxablo at 6% folD
(Includo valuostrom Schodulo K 01 Schodulo M,)
11. Amount 01 Uno 14taxablo at 15% fato
(Includo valuos from Schodulo K or Schodulo M.)
16. Principal lax duo (Add lax trom Unos15. 16 and 17.)
19. Crodits Spousal Poverty Clldl! Prior Payments
+ 0 . 00 +
FOil DATES OF DEATIt AFTEIl121JI/91
ClfECK If ERE IF A SPOUSAL [1
POVEIlTV CREDIT IS ClAIMED
FILE NUMBER
(I
,/
010hO
NUMU[Il
COUNfY conE
1'1')(,
YEAI1
OECEDENI'S COMPLETE ADDRESS
I}l)/. I/X~\1ril. J,dll(~
DAtE or Dllntf M.x:l1dll i c;burq. I'A 1'/0',',
O?/11/1')OH CU\I\lly CUlrUx,rlilllCl
$OCIAL $ECUHlTY NUMDER AMOUNT RECEIVED ($E[ INSTRUCTIONS)
1'1~, 17.0H7.4 (11.~95.01)
BuppllllttUlllul Rutllll1 J. Rultlllllldnr Rulull1
Iltl!t.l~'nllldUlh(l11U111111.1J-11I
Dr.
Fodoral Estnlo TalC AulUllt RuqUllod
o B. Tolal NU01bUl of Salo Doposit BoXU9
( G)
( 7)
None
None
5.BOO.00
(6 )
(9)
15,231. 99
(10)
2,163.02
17,395.01
(11,595.01)
None
(11)
(12)
(13)
(14)
(15) (11. 595. on .QQ... =
(16) 0.00. .06 =
(17) 0.00. .15 =
(16)
Discount lnlorost
(11.595.01)
0.00
0.00
0.00
0.00
(19)
(20)
0.00
(21)
(21A)
(21B)
0.00
0.00
0.00
OA~
((lff7
o~r/~' 1'191
NTFfle19
CapYllohtFelml Sof1'1lf.tll Only. 1994 Nelca, Inc, N9otPAOOl
3401 North Front Street
Harrisburg, PA 17110-0950
PA REV-l500 EX (7-D4) rogu2
Act "48 01 1994 provides lor the reducllon 01 the lax rates Imposed on the net value 01 transfers to or lor tho use 01
the spouse. Tho rates as prescribed by tho stalule will be:
. 3% (.03) will be applicable lor estates of decedents dying on or aller 7/1/94 and boforo 1/1/96
. 2% (.02) will be applicable lor estatos 01 decedonts dying on or aller 1/1/96 and before 1/1/97
. 1% (.01) will be applicable lor esta10s 01 decedonts dying on or aller 1/1/97 and bofore 1/1/98
. spousaltranslers occurring on or aller 1/1/98 will be oxempt Irom Inherllance tax.
PLEASE ANSWER THE FOllOWING QUESTIONS
BY p~CING A CHECK MARK (oJ) IN THE APPROPRIATE BLOCKS.
YES NO
1. Old docodonl mal<o a nan.lor and:
a. rolaln tho uso or Incomo 01 tho proporty Iron.lonod, . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . .. . .. . . . . . .. . .. . . . X
b. rolaln Iho rlghllo do.lgnalo who .hall uso Iho proporty nan.lonod or 11.lncomo.. . . . . . . . . . . . . . .. . . . .. .. . . . . .. . . . . . . . . .. . . . X
c. rOlalnarovorslomUYlnIOrosl;Or................................................................................ X
d. rocolvo tho promiso lor 1110 01 ollhor paymonl., bonolll. or caro?.. . .. .. . . . . . .. . . . . . . . . . . . . . . . . . . . . .. . .. . . .. . . .. . . .. . .. . X
2. II doalh oceunod on or boloro Docombor 12. 1982. did docodonl wilhin !Wo yoars procodlng d8aU,lran.lor proporty wilhout rocolving
adoqualo consldorallon? II doath oceunod allor Docombor 12. 1982. did docodonllran.lor proporty wilhln ono yoar 01 doalh withoul
rocelving adoqualo consldoration? .. . .. . . . . .. . .. . . .. . . . . . . . .. .. . . .. .. . .. . . . . . . . . . . . . .. . . . . .. . . .. . .. . . . .. .. . . . . . .. X
3. Old docodonl own an 'In 1rU.llo( bank accounlal hi. or hor 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.
PA1SOO2 NTF euo
COP'ffloht Forms Sot1wue Only, ,99. N.lco,lnc.. N94PA002
.r-
\
,
R[V-l~t1 [11.1 "-11)
SCHEDULE H
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES
Pl.... Print or Typ.
COMMONWEAL TU OF rENN~VlVANIA
INttERlfANCE fAIl.R[fUnN
"ESIOENf DECEOENT
FILE NUMBER
-1996-01060
ESTATE OF
Charlie B. ers
ITEM
NO.
A. Fun.ral Expon...:
DESCRIPTION
AMOUNT
7,760.6B
BOO.OO
1 cocklin Funeral Hare
2 Chambersburg Brethren in Christ Church - Funeral Luncheon
B. Admlnl.traUV. Co.Is:
0.00
1.
P....ns! Rep,o..nl.tivo Convnlsslons
Socls! Socu,Uy Number 01 POISOns! Roprosonlalivo:
Yoar Convnlsslons paid
2. Anornoy Foos
Narre: M:!tte, Evans & Woodside
3. FomIly Exomption
Cls!manl Ruth H. Byers Rotationshlp surviving Spouse
3,000.00
3,500.00
Add,... 01 Clalmanl al docodonl's doalh
5nool Add,... 592 LocUst Lane, M:!ssiah Village
City Mechanicsburg
51alo PA
Zip Codo 17055
57.00
4. Probalo Foos
C. Mlsc.llaneou. Expon....:
54.31
1 The sentinel - Legal Advertising
2 cumberland LaW Journal - Legal Advertising
60.00
TOTAL (Also onlo' on IIno 9. Rocapllulalionl $
(II more spac.'. needed, In..rt addlllonal .h..1s 01 sam. .Iz..)
15,231.99
PA15111 NT' "..
Copyright Fo,mI5oltw&t. Only, 'lI!I4 N.lco,lnc. Ni4PA'11
"[~."1J Ell' (2.171
COMMONWEALTH OF PENNSYLVANIA
INHERITAHCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE J
BENEFICIARIES
FILE NUMBER
Charlie B.
ITEM
ND.
-1996-01060
AMOUNT OR
SHARE OF ESTATE
ers
NAME AND ADDRESS OF BENEFICIARY
RELATIONSHIP
A. T..ablo 8oquosls:
1 Ruth H. Byers
592 Locust Lane
Messiah Village
Mechanicsburg. PA 17055
surviving spouse
(11.595.01)
ITEM
NO.
NAME AND ADDRESS OF BENEFICIARV
AMOUNT OR
SHARE OF ESTATE
B. Charllablo and Go.ornmanla! 8oqUDS1S:
None
TOTAL CHARITABLE AND GOVERNMENTAL BEQUESTS (Also onlor on Iino 13. Roc ilulation)
(II more apace la needed, Insert .ddl~on.1 sheets 01 ..me size)
$
PA1S131 NTF ",.A
Copyright Form I Sollw". Only, 1ut4 Nllto,lnt. NI4PA131
0.00
R,EV-1G49 EX+ (BI95)
SCHEDULE 0
TRANSFERS TO SURVIVING SPOUSE
COMMONWEAL T H OF
PENNSVLVANIA
INHERITANCE fA'" R(TURN
RESIDENT DECEDENT
FII. Numb.r
Charlie B. ers -1996-01060
PART A: Enlor tho doscription ond valllo 01 alllnloro.", boll. la,ablll and non_la,ablll.lOgardlo," 01 location. (nol 01 dodllclions)
which pas. 10 1110 docodoor. .urviving 'pOllSO by wllI.lnloslacy. oporation 01 law. or olhorwl9o,
Doscr! tion 011101115 Amounl
1
1 surviving spouse's share of residue of estate. (11,595.01)
ESTATE OF
PIlJl A Tolol: EnlOf llI1lOunlohown on Iho ,oca Ilulation .hool in Iho Dee.denl In!onnaUon S.eUon. (11,595.01)
Election To subJect Property To Tax Under Section 2113(A) As A Taxable Transfer By this Decedent.
II a \rU.t or slmllar arrangomenl moolS Iho foqulromenl. olsoction 2113(A), and:
a. Tho \rUst or slmllar ar,angomenlls lIoled on Schodlllo O. and
b. The voluo of thO \rUol or slmllar arrangomentlo onlorod In wholo or In pllJl a. an assel on Schodulo O.
then lho lIanoloror'o porsonol ,opresentativo may .pocllicolly Idonbly Iho lruot (oil or a "actional portion or porcontago) 10 be Included In the
oloction 10 havo such lIuot or .Imllar proporty 1I0alod ao ataxablo lIanslor In thl. ootalo. III... than Iho ontiro valuo ollho \rU.I 0' olmilar property
,.Includod a. a t""ablo lIanslor on Schodulo O. tho porsonol ,oprosenlallvo .holl be consldorod to havo mado tho elocbon only a.to a I,action 01
tbe \rUot or olmilar arrangement. Tho numeralor 01 thlo Iraction I. oqual to Ihe amounl 01 tho lIuot or olmilar arrangment Includod as a laxablo asset
on Schodule O. The donomlnalo' 10 oquollO Iho 10101 valuo ollho truol or slmllar arrangoment.
ELECTION: Do you .I.el under SeeUon 2113(A) 10 treal.. a Ia,abl. lranof.r In this a.lal. all or a porllon of a trusl or similar arrangem.nl
erealed for tha sol. us. of this d.cedenl's survIVing spou.e durtng th. surviving spou.... .nUr. \lfeUm.?
YES 0 NO ~ Slgnalur. Dale
Nol.: If tha .leeUon Ilea 10 mora than on. trusl or sImilar arran menl. then a s aral. fonn musl b. sl ned and flied.
Part B: Entor the doscrlption and voluo 01 alllnloroolo, both taxeblo and non-taxable. ,egardloSS 01 location, (nel 01 doduclion.)
which pass to tho docodenl's surviving opouso lor which a Secllon 2113 (A) elocllon I. being made.
"",,,unt
Doserl tion 01 1101115
1
None
PIlJIBTolal 0.00
PA16491 NT' ,,"
copynQht FilII'" SoH"""'. Only. ,99!1 Nelco,lnt. N9SPA4lJl
/5- /5()-/
COHHONWEALTH OF PENNSYLVANIA
DEPARTHENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
IHII(AlTiNeI 1A1 DiviSION
(11 Pl. ,'.GIIDl
"."'AISIURC. PA 111:e'01t01
NeT ICE OF INHERITAHCE TAX
APPRAISEHEHT, AllOWANCE OR DISAllOWANCE
OF OEDUCTIOHS AND ASSESSNEHT OF TAX
DATE
ESTATE OF
DATE OF DEATH
FILE NUHBER
COUNTY
ACN
12-15-97
BYERS
12-17-96
21 96-1060
CUHBERLANO
101
JEFFREV A ERNICO
3401 N FRONT ST
PO BOX 5950
HBG
ESQ
PA 17110
...aunt R...U hd
,I
'-
I~
I~~~
Il..;hl II .', III-I"
CHARLI E
B
HAKE CHECK PAVABLE AND REHIT PAYHENT TO:
REGISTER OF WILLS
CUHBERLANO CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR VOUR RECORDS ~
iiEV:iS'4i-EX--jiFP--fo'F97Y-NOYicE--OF-YNHEiiiTANCE-YAX-i\-PpiiiiisEHENi'-;-,\i.'i"liwANCE-b-Ii-------------nn
DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX
ESTATE OF BVERS CHARLIE B FILE NO. 21 96-1060 ACN 101 DATE 12-15-97
If an assessment was issued previously, lines 14, 15 and/Dr 16, 17 and 18 will
reflect figures that include the total of abh returns assessed tD date.
ASSESSHENT OF TAX:
15. ...aunt of Line 14 at Spousal ~.t. CIS)
16. .Ilount of lina 14 taxable at Lin..I/Cla.1 A rat. (16)
17. A.aunt of lina 14 taxable at Collateral/Cla.s 8 rat. (17)
18. PrIncIpal rax Du.
TAX RETURN WAS: (X I ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST . SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. R..I Estat. (Schedule A)
2. Stocks and Bonds (Schedula 8)
3. Closely Hald stock/PartnershIp Intarast (Schedul. C)
4, Hortg.gas/Not.. Receivable (Schedule OJ
5. Ca.h/Bank Deposits/Hisc. Parsonal Property (Schedule E)
6, Jointly Owned Property CSchedule fJ
7. Trensfers CSchedula G)
8. Total Asset,
APPROVED DEDUCTIONS AND EXEHPTIONS:
9, funeral Expenses/Ad.. Costs/Hisc. Expenses (Schedule H)
10. Debts/Hortgaga Liabilitie./Liens CSchedule I)
11. Total Deduction,
12. Hat Value of Tax Return
13. Charitable/Govern.ental Bequests; Hon-elected 9113 Trusts
14. Nat Value of Estate Subject to Tax
NOTE:
TAX CREDITS:
PAYNENT
DATE
RECEIPT
NUNDER
DISCOUNT (+1
INTEREST/PEN PAID I-I
( ) CHANGED
III
121
131
141
ISI
1&1
17l
.00
.00
.00
.00
5.800.00
.00
.00
(BI
HOTE: To insure proper
cradit to your account,
sub. it tha uppar portion
of this for. with your
tax pay.ant.
5.800.00
17.~q.; 01
11.595.01-
.00
11.595.01-
.00
.00
.00
.00
.00
.00
.00
.00
. IF PAID AFTER aATE INDICATED. SEE REVERSE
FOR CALCULATION OF AOelTIONAl INTEREST.
( IF TOTAL DUE IS lESS THAN $1, Ne PAYNE NT IS REQUIRED.
IF TOTAL DUE IS REflECTED AS A "CREDIT" ICRI, YOU HAY BE DUE
A REFUND. SEE REVERSE SIDE eF THIS FORN FOR INSTRUCTIONS. I
191
1101
15,231. 99
2.163.02
1111
1121
1131
1141
(Sch.duh J I
.00 X .00=
.00 X .06=
.00 X .15=
(18)
ANeUNT PAID
I TOTAL TAX CREDIT \
BALANCE OF TAX DUEl
INTEREST AND PEN.
TOTAL DUE
RESERVATION I
PURPOSE Of'
NOTICE:
PAYMENT:
REflJr(D (CA):
E,t.tl' of dlCldent. dying on or be for. Olc..ber 12. 1'12 -~ If any future Int.rl,t In th. e,tat. I, transferred
In po,.e.,lon or .nJoY.lnt to Cle., B (colleter.l) benaflclarla' of the decedant after thl explr.tlon of any e,t.t. for
Ilf. or for ye.r" the Co..onvealth hlr.by e.pre"ly re"fve. the right to appral,e and a"." tran,f.r Inh.rltance 'a..,
at the lawful CI." B Icoll.t.ral) rate on any such future Int.re,t.
To fulfill the requlre.ent' of S.ctlon 21~0 of the Inhlrltance and E,tat. Ta. Act, Act 21 of 199~. 172 P.S,
Sac lion 911,0).
Detach the top portion of thl. Notice and ,ub.lt vlth your pay.ent to the Regl,t.r of Will. printed on the rev.r.. ,Ida.
u"ak. chack or .oney ordlr payable to: REGISTER OF MILLS, AGENT
A rafund of a ta. cradlt, which wa' not requ..ted on the Ta. Return, .ay be reque.tld by coaplatlng an "Application
for Rafund of Pennlylvanla Inheritance and E,t.te fa." IREV-Illl). Application, ar. avallabl. .t the Office
of the Regl,t.r of WIll.. any of the 2l A.venue District OffIce" or by c.lllng the ,pacl.l 2~-hour
an,w.rlng ,.rvlcl ~berl for fora, ordering: In Pennsylvania 1-100-]62-Z0~0. out. Ide Pennsylvanl. and
within loc.1 Harrllburg ara. (717) 717-1094, TOO' (717) 77Z-ZZ~Z (Haarlng lapalr.d Only).
OIJECTIONS: Any p.rty In Int.r..t not s.tl.flad with th. appralse.ent. allowance or dl,.llowanca of dedUction., or a"e.,.ant
of t.. (Including dl.count or Intar.st) a. shown on thl, Hotlce .ust obJ.ct within 'I.ty (60) day, of racalpt of
this Hollel byl
AO'UN
ISTRATJYE
CORRECTIONS:
DISCOUNT:
PEN"'l TYI
INTEREST:
--wrltt.n prot.st to th. PA Depart.ant of Ravenue, Board of Appeal., D.pt. ZIIOZl, Harrl'burg, PA 17121-1021, OR
.-.Iactlon to hay. the ..tter dat.ralned at .udlt of tha account of tha personal rlpra,ent.tlve. OR
--app.al to tha Orphan" Court.
Factu.l .rror, dl,cov.r.d on this .I......nt .hould b. addras..d In writing to: PA Oep.rt.ent of R.v.nue,
Bureau of Individual T...., AfTNI Post A.se...ent R.vlew unit, aept. 210601, Harrl.burg. PA 171ZI-0601
Phona (711) 111-6~OS. Se. pag. S of the bookl.t "Instructions for I~rltance T.. R.turn for a R..ld.nt
D.c.dent" IREV-IS01) for an ..plan.tlon of adalnl,tr.tlv.ly correctabla .rror..
If any ta. due I, p.ld within thrl. Il) calendar aonth, after the dacedent., death, a five percent (SX) dl,count of
the ta. paid I. allowad.
The IS% t.. aan.sty non-partlclp.tlon penalty I, co.puted on the total of the ta. and Intere,t .,se..ed, and not
paid beforl January II, 1996, the flr,t day after thl end of the ta. aane.ty plrlod. Thl. non-participation
penalty I, appealable In th. .a.. .ann.r and In the the .... tl.e period a, you would appeal the ta. and Int.rest
that ha' baen a,...,.d ., Indlc.t.d on this notlc..
Int.ra.t I' charged b.glnnlng with flr.t day of dellnquancy. or nlna (9) .onth' and ona (1) day fro. th. data of
d..th, to the d~te of pay.ant. T.... which baca.e dlllnquant blfore January I, 1912 blar Int.rl,t .t th. rata of
.Ix 16~) p.rclnt p.r annua calculat.d at a dally r.t. of .00016~. All ta... which blca.. dlllnqu.nl on and aftar
January I, 191Z will bear Int.re.t at a ratl which viii vary frD. cellndar y.ar to calendar y..r with that rat.
announc.d by th. PA aapart.lnt of Ravlnul. Thl applicable Intarl.t rat.s for 1911 through 1991 arl:
'2.!r Interlst Aate Dally Inter.,t Factor !!!!" Interl.t Allt. Dally Int.rest Factor
lU2 ZU .0OO!i41 1987 OX .OOOZU
1'13 16;( .000~38 1911-1991 11~ .000501
191~ 11~ .000301 1992 OX .00021,7
IUS UX ,OOO5!i6 19qJ-1991, n .000192
1916 lOX .00OZ7~ 199!i-1991 OX .00021,7
--Intar.st 11 calculatad .. follow,:
INTEREST = aALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X eAILY INTEREST FACTOR
.-Any Notice Is,uld afllr the tax baco.I' delinquent will reflect an lnllr.st calculation to flft.en (IS) day.
bayond the data of th. .,sls,..nt. If pay.ant I, .ade aftar thl Intarlst co.pulatlon date shown on the
Notlca, additional Intlra,t au.t be calculated.
\
/5/.5fJ./
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
INttCAITlHC[ UX DIVISION
DEPt. zA06G1
.U....nUSBURC, Pi 17IZB~a6D1
NOTICE OF INIIERITANCE TAX
APPRAISEHENT, ALLOWANCE OR OISALLOWANCE
OF OEDUCTIONS AND ASSESSHENT OF TAX
JEFFRVE A ERNICO
3401 N FRONT ST
PO BOX 5950
HARRISBURG
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
08-17-1998
8VERS
12-17-1996
21 96-1060
CUMBERLAND
101
Allount Re..itted
PA 17110
~*
.,,-IUI ..." lit.'"
CHAR LI E
B
MAKE CHECK PAYABLE AND REMIT PAVMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
ifEv:i!;4i-Ex-"FP-fji9':ij:fi-iiiiricE--oj:-YNHEilii'ANCE-YAiC"AppRAisEHiiir-;-"iDiwANcE-oli----------m----
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF BVERS CHARLIE B FILE NO. 21 96-1060 ACN 101 DATE 08-17-1998
TAX RETURN WAS' ( I ACCEPTED AS FILEO
( XI CHANGED SEE ATTACHED NOTICE
NOTE: 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. Aeaunt of Lin. 14 et Spousal rata (5) 43,205.78 X .00= .00
16. AIIount of Lin. 14 taxablo at Lin.al/Closs A rata U61 .00 x' 06= .00
17. Aeaunt of Line 14 taxablo at Collateral/Closs B rate U71 .00 X .15= .00
18. Principal Tax Dua U81 .00
TAX CREDITS:
PAYHENT
DATE
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: SUPPLEMENTAL RETURN
1. Real Estate (Schedule Al (11
2. stocks and Bonds (Schedule OJ (2)
3. Closely Held stock/Partnership Interest (Schedule C) (3)
4. Hortg.gas/Nota. Receivable (Schedule OJ (4)
5. Cash/Bank Deposits/HIsc. Personal Property (Schedule E) (5)
6. Jointly OWned Property (Schedule F) (6)
7. Transfers (Schedule OJ (7)
8. Total Assets
NO. 01
.00
.00
.00
.00
43,205.78
.00
.00
(81
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. funeral Expenses/Ad... Costs/Hisc. Expenses (Schedule H) (9)
10. Dabts/Hortgaga Llabllltlas/Llens (Schadule I) (101
11. Total Deductions
12. Net Value of Tax Return
13. Charitable/Governmantal Bequests; Non-elected 9113 Trusts (Schedule J)
14. Net Value of Estate Subject to Tax
.00
.00
Ull
1121
U31
(141
RECEIPT
HUHBER
DISCOUNT (+1
INTEREST/PEN PAID (-)
AHOUNT PAID
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
NOTE: To insure proper
credit to your account,
submit the upper portion
of this fora with your
tax paYllent.
43,205.78
nn
43,205.78
.00
31.610.77
.00
.00
.00
.00
. If PAID AFTER DATE INDICATED, SEE REVERSE
feR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS LESS THAN $1, HO PAYHENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRI, YOU HAY BE DUE
A REFUHO. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIOHS.I
,
RESERVATJOth
E,t.t.. 0' decadant. dyIng on at bafor. Oec.-ber 12, 19!2 .. If any future Int.t..t In the a.t,t. 1. transfarred
in po.....lon or ~joy.ent to CI... a leolla'at.l) baneflcl.rl.. of t~ d~~enl a,tar the axplratlon o' any .,tet. for
11f. or for y..r., the C~..lth hereby a.pt..,ly t".tV" the right to apprai" and a..... transf.r Inheritance Ta.a.
at the lawful CI... I (collateral) rata on any luch future 1nt.r..t.
PURPOSEill'
MOnCEI
To fulflll the requlr..ents of Section 2140 of the Jnh.rltanca and Estata lax Act. Act 21 of 1995. (72 P.S.
Section 9141).
PAYttEHTI
o.taeh the top portIon of thl, Hotlce and subalt wIth your p.~ant to the Raglstar of Will. prInted on the rever.. ,Ida.
.-Kek. check or 80011Y order payable to: REGISTER or MILLS, AGENT
REFlIID (CRll
A r.fund of . tax credit. which va. not reque.tad on the lax Return, aay b. r.que.ted by co~letlng an ~Appllcatlon
for Refund of Penn.ylvanla Inh.rltanc. and E.tat. 'ax~ (REV~1313). Application. ar. avallabl. at the Offlc.
of the Ragl.t.r of Will., any of the 23 R.venue DI.trlct Offlc.., or by calling the .peclal 2~~hoUr
an.w.rlng .ervlce ~.r' for for.. ordering: In Penn.ylvanla 1.800~362~2050, out.ld. Penn'Ylvanla and
within local Harrisburg .r.a (717) 787.809~, TOOl (717) 772.2252 (Hearing I~alrad Only).
OBJECTIONS:
Any party In Int.r..t not satl.fl.d with th. appral....nt, .llowanc. or dl.allowanc. of deduction., or a.......nt
of tax (Including dl.count or Int.r..t) a. .hown on thl. Notice .u.t obj.ct within .Ixty (60) day. of r.celpt of
this Notice by:
..wrltten prot..t to the PA Depart..nt of Rev8nU.. Board of App.al., D.pt. 281021, Harrl.burg, PA 17128.1021, OR
...I.ctlon to have the .att.r d.t.r.lned at audit of the account of the p.r.onal r.pr..entatlv., OR
..appe.l to the Orphan.. Court.
ANtIN
ISTRATlYE
CORRECTIONS:
Factual error. dl.covered on thl. ........nt .hoUld b. addr....d In wrIting to: PA Depart.ent of Revenu.,
Bur.au of Individual tax.., ATTN: Po.t A.......nt R.vl.w unit, Dept. 280601, Harrl.burg, PA 17128.0601
Phon. (717) 781.6505. See p.g. 5 of the bookl.t ~In.tructlons for Inh.rltanc. Tax R.turn for a R..ld.nt
Dec.dent~ (REV~15Dl) for an .xplanatlon of .~lnl.tratlv.lY corr.ctabl. .rror..
DISCOlJtT:
If any tax due Is p.ld within thr.. (3) c.l.ndar ~th. aft.r the dec.d.nt'. d.ath, a flv. p.rcent (SX) dl.count of
the tax paid I. allow.d.
PENAL TV:
The ISX tax ..ne.ty non.partlclpatlon p.nalty I. coaputed on the tot.l of the tax and Int.r..t .......d, and not
paid bafor. January 18, 1996, the flr.t day aft.r the end of the tax .~..ty p.rlod. Thi. nonapartlclpatlon
penalty I. appe.l.bl. In the .... .ann.r and In the the .... tl.. p.rlod a. you would appeal the tax and Int.r..t
that has b..n .......d as Indlcat.d on thl. notic..
IHTEREST:
Inter..t I. charg.d beginning with flr.t day of d.llnquency, or nine (9) aonth. and one (1) day froe the date of
d.ath, to the date of pey.ont. 'ax.' which b.c". d.llnqu.nt b.for. January 1, 1982 bear Int.r..t at the rate of
.Ix (6~) p.rc.nt p.r annua calculat.d at a dally rat. of ,OOOI6~. All tax.. which bec..e delinquent on and after
January 1, 1982 will b.ar Intere.t at a rate which will vary froe calendar y.ar to calendar year with that rate
announced by the PA Depart.ent of Revenue. The applicable Intere.t rate. for 1982 through 1998 ar.:
~ Inter..t Rat. Dally lnt.rnt ractor !!!r Int.rest Rat. Dally lnt.r..t ractor
198Z zoX .OOOSlt8 1987 OX ,000247
1985 16;( .000itS! 1988.1991 lIX ,000301
10" n:c .000301 199Z OX .000247
19115 U:C .000356 1993.1994 7X .000192
1986 1O:C .000274 194J5.1998 OX .OO02~7
uJnt.r..t I. c.lculat.d a. follow.:
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
..Any Hotlc. I..u.d aft.r the tax becoee. d.llnquent viii r.flect an Int.r..t calculation to flft..n (15) day.
beyond the date of the ........nt. If paye.nt I. .ad. aft.r the Inter..t co~tatlon date .hown on the
Hotlc., additional Int.r..t au.t be calculat.d.
Register of Wills of Cumberland County, Pennsylvania
INVENTORY
Estate 01 Charlie B. Byers
No. 1996.01060
Date of Death
December 17, 1996
also known as
Deceased Social Security No. 175.03.0573
Ruth H. Bvers
P.rsonal Repr...ntabv.!.) ollh. obov. E.tat.. dec.o.ed. v.nly lhot lh. it.m. opp.oring in the lollowing inv.nlory include oil ollh.
p.rsonal....I. wh.r.v.r .ituote and all ollh. r.ol ..tal. in lh. Common....olth 01 P.nnsylvonio 01 soid Decedenl. lhot lh. voluobon
ploced oppo.it. 84ch it.m 01 soid Inventory r.pr...nt. it.loir volu. o. ollh. dol. ollhe D.ced.nt. deolh. and lhot D.cedenl owned
no real estate outside 01 the Commonwealth of Pennsylvania excepllhat which appears in a memorandum at the end of this inventory.
IflNe v.rily lhot lh. .tal.m.nl. mode in lhi.lnvenlory or. true ond correct. IfIN. understand thollolso .talem.nl. h.r.in or. mode
IUbject to the penalties 01 18 Po. e.s. Section 4904 folating to unswom falsification to authorities.
Nom. 01
Mom.y:
Personal Representative:
Ruth H. Byers
C/t~ fill-Lt/
Dated: ilL"
J.ffrey A. Emico
1.0. No.:
07981
Addre..
3401 N. Front Slre.t. Horri.burg. PA 17110
Telephon.: (717) 232.5000
DESCRIPTION
VALUE
1. 1992 Dodge Dynasty
$ 5.700.00
2. Miscellaneous personal property
$
100.00
TOTAL:
$ 5,800.00
Altach Additional Shools If NI)C(J5U )
NOTE: Thofl<<lmotandtm 01 loalestalo ouIloHte 1ho Commonwoallh of Pcnnsytvanla mOl"', altho olection of Iho paf~al replOsonlallvo. includo tho valuD
of each item, but such figurus should not bo odondcd into Iho lolal ollhe Invonlory.
1I17ti:11