HomeMy WebLinkAbout96-01076
I)ETITION Fon i>>IWIJATE llnd GnANT 01<' LETTEns
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Kegisler of Wills for Ihe
COllllt)' of -!:umhurllllld in Ihe
C.,mlllollweallh of I'ellnsylvania
IJt'Cl'll.\'('d.
So";," \;:;'lfru)' s,;' .J..!lJ.-07-41lJ3
The peliri"ul'llhe IIndel\lglled ,,'spe.rllllly represcnls Ihat:
Y"1Il pelili"nert'). IIh" "'arc IS ~ears "f agc or "Ider an\he exeelll ora
in Ihe la'l 11lIlollhe alll'''' de,,,'derll, d,"ed -E~bIuury_2L_I.9.95
and ,,,dlcit(\) dilled
. i:.:.\,u, 'vI tll:l~C\."- C). \ \&ll..\t.~{, \~Lt ( L;.J.~/ 1'2 r;;,-.-lll.
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named
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1\1;11L' rdL'\i1ll1 ,'U~IlI1l\IJI1~'L". l'.~. frntll1\:IJllilll. J,',1l1l1l1 ,,'\Cl.'tllnr. l'1I:,1
Cumburland Coumy, Pennsylvania, with
1000 W. South Street. Todd Home. Cnrlisle,
111\1 'llt''''l. Ilumhcr and 1II1111~lr;I!.'\1
De,endem. lhcn.--6.5- yeaI' of age, dicd December 14, ,19 96
at-Curli~lp Hnspita~nrlisle. PA 17013
E..erl a, 111111"\\' decedem did nol marry, was nOI divorce" and did nOI has'e a child born 01 adopted
aflcr e\ccutlllllllf Ihe II illl1lfered for probale: was nol the' iClIlIlllf a killing and was never adjudicated
inl'l)Inl'~'Il'I1l:
Decemlcrll al death I1wned prorerty with eSlimated values a, IGIII,,\\:
(lr donllcilcd in Pa,) All p~rsonal property
I I I' nl1\ dl1miciled in Pa,) Personal propert)' in Penns~ 1I.1l11a
(II 11111 J"nllcded in I'a,) Personal property in CI1Unl~
Valu\,' llf n:al ~~tal~ ill Pcnn'\yl\'unia
...itu:lh.\,! a, h,IIO\\,:
$ 2B,OOO.00
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\\ IH:I{!:H IK!:, relilil1ncr(\) respectflllly requeslls) Ihe probate "I' the last will and codicil(s)
pre,enred hercllllh alld Ihe gram .,1' Icllcrs_tJl1itamentary
. 11l:'l:1mCIlI.Il~. ,h,lmlr.I,I,alll'" ';,1.01.: admmi\uouion d.b.n.c.l.a.)
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Charles E. Nailor'
416 Greenspring'Road
Newville, PA 17241
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OATH OF PEI~SONAL REPRESE;'I.ITATIVE
CO:\I\to'iWE:\I.TIf OF PENNS\'I.V ANIA
cot \'1'\ OF CUMBERLAND
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rile l'elllll1l1crl" ah,,'c'lIarned \I'earl') nr affirml') Ihilt Ihe 'linemellls in Ihe foregoing pelition arc
IIl1e .1IId ,,111"" I"~ rhe he,1 .,1 ,h.: ~n(lll1cdge and hclief lIf pelilillnerls) and Ihat as personal represen.
Jarl\,'I'I:1I rill' ah,''''':e,ed~1lI ~e\ilillner(s) will well and Irllly adminiSler ljl~' es e,.AI~eor,'ng 10 law.
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S\\llfn ,'" ill' al fill1.h:d 3111t \Uh\I'.rihClI { , '" /'. ,. '/7 V,
hcflln.: !lh.' till" _.-19.!!L___ cla~ of ,..~.
DECEMBEH 1l)~6 Cl
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MA'RY C. [,E..lI S H.,~"S/l'r ~
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No.~-qv-'~
Estale of
.JOliN A, NAII.OR
, Deceased
DECREE OF PRODA TE ANI) GRANT OF LETTERS
AND NOW .1 ANlI ^ IIV 14 19.11...-, in eonsiderallon of the pethion on
the reverse side hereof, satisfaclory proof having been presenled before me,
IT IS DECREED that the instrument(s) dated FEBIlUAIlY 21, 1995
describcd therein be admined to probale and riled of record as Ihe losl will of
JOHN A. NAILOIl
and Letters Tp.c:'r^MRN'11^I~Y
are hcrcby granted to CHAIlLES E NAI LOI~
MAllY C.
}.-fYlCvIII ()fj,~IU>>' fU),-/!.r)I'itIjI[I..~ OH;-
LEWIS '-- J ROBI.I.' of Will. -
FEES
William A. Duncan 220BO
ATIORNEY (Sup. CI. 1.0. No.)
Irvine Row
ADDRESS
Carlisle, PA 17013
PHONE
Probatc, Leners, Etc. .......,. $ 60.00
sl1BR~tiilicates( 6) .......... $-lUB
Renunciation ................ $ 5 . 00
,1,.0 $ 5 00
TOTAL _ $ 94.00
JANUARY 14, 1997
Filed
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249-7780 2Q
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COMMONWEALTH OF PENNSYLVANIA. DEPARTMENT OF HEALTH' VITALAECOADS
CERTIFICATE OF DEATH
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LAST WILL AND TESTAMENT
I, JOHN II, Nll//.OR, of I WiI/III'lJiJlll./llle, Norlll Nell'lolI TOlI'lISlIIp, Newlo/lle,
C,I/llberlal/(I (illllll)', l'ellllS)'II'tIIII/I, be/lIg of .wIIIIII allll/llsp/ulllg 111111I1, lIIelllllr)' allll
IIl1derslalldlllg, /1/llIereb)' lII/1ke, Pllbl/.I'II /lilli/led/ire 11I1.f /IS alld for 111)' I.a.fl 11'//1 alld
Teslalllelll, lIereb)' rel'IJklllg all)' /IIId /111 oIlier II'II1.f /llId codicils lIerelofore made b)' 1IIe.
FIRST. I dlrecllllal all III)' jlnl debl.f /llId fill/er/ll e.l:pe/Ue.f be paid frollllll)' eslale as
.WOII after III)' /Iealll as prllcllcall)' alld cOIII'elllellll)' ilia)' be dOIle.
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SECON/). I (1lreclIlIalIII)' relllallls be IlIlerred beside 111)' beloved wife, ElllellM Nailor,
III IlIe Frallkford Brick Cellleler)' III Nt!1vl'ille, Pelllls)'ll.allla.
THIR/). I aUlllorize 111)' persOllal represelllalil'e 10 e.l:pelld fill/ds frollllll)' eslale, ill sucll
amoUllls as III)' per.wllal represelllalll'e sllall cOllsider lIecessllr)' alld desirable for IlIe
purcllase, ereclioll alld ;'Iscriplioll of a sllilable lIIarker for 111)' grave.
FOURTH. IlIereb)' direcllllalm)' residence alld all ils cOlllenls be sold. Oul of IlIe
proceeds frollllllls sale I give, devise alld bequealll $2,000.00 eaclllo all living
gralldcllildrell and III)' greal gralldclllld, Roberl M. Nailor, wllo we consider a grandcllild,
$2,000.00 ulllo IlIe Celller /.ulllerml Cllurcll of Nt!1vloiIfe, alld $5,000.00 ulllo 111)' SOli'S
widow, Jallice Nailor,
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FIFTH. I give, devise mid beqllealll all)' alld alllangible persollal properl)' owned b)' lIIe
alllle lime of 111)' dealll ulllo 111)' Cllarles E. Nailor alld Violel R. Slrille, ill eqllal sllares, per
slirpes,
SIXTH. I give, del,ise al/(l bequealll all)' and all real eslale OIvlled b)' lIIe alllle lillle of
III)' dealll, unlo Cllarles E. Nailor alld Violel R. Slrille, ill equal sllares, per slirpe.f.
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SEVENTH. I gll.e, del'ise alld bequealll allllle resl, residue alld relllainder of III)' eslale
ulllo Cllarles E. Nailor alld Violel R. Slr;'Ie, ill eqllal sllares, per slirpes.
EIGHTH, I (Urect IlIal all)' allll allbl/rerilallce, Eslale allll Trtllufer laxes imposed IIpon
III)' eslale passillg IIIIder III)' will or 0111 en vise, sllall be paid 0111 of IlIe prillcipal of III)'
residuary eslale.
.
NINTII, I IIereh)' II1111111111te, ,'",utitllte 11I111 IIpplllllt III)' C1l11rle.~ I:: Nllilllr 111/11 1IIIIIet /l,
Strille, IU (i1-E.\'e"IItllr.~ II/ tltl,~ III)' 1./ul "'ill 11I111 7'c.~tlllllelll, I IIereh)' rellel'e III)' [~l:e"IIll1r
/rlllll IIIe 11C,'e,ult)' lI/pll.~IIIIg .~eCllrit)' III CllIIllCCllllll II'ltll 1Ii.~ tllllles, IU .mcll, III 111I)'
jllri.flUcliml ill II'IIlell lie 11I11)' he clllletl "1'"11 III IIcl III.mJi" IU 111111 IIble h)' /till' III till .1'1I, III
atltlillml 1IIIIIe pllII'ers cmiferretl h)' lilli', IIII/tlll/rlze III)' E.l:eClllllr, III hi.f IIh.l'll/llle IIl.faetillll,
III retlllll itl IIIe /lIrlll recell'etl, 111/11111 sell eilller IIIIII/bllc IIr primle .mle 111I)' relllllr per.Hl/wl
prtlperl)' 1I11'11C11 b)' lIIe IIllIIe IllIIe II/III)' Ilelllll.
TENTH, [IIIII'e IIIIIIle, IIr 11I11)' /rlllll lillle IlIlillle IIIl1ke, a writ/ell lIIellwrlllltl,11ll
expre.ulllg III)' lie. fire 1/1 gll'e cerll';lI itellls lI/per.wlI/llprtlperl)' III .fpecijic per.flllls. I IIrge III)'
E.l:eelllllr alltl bellejiciarle.f III re,fpecllllese wlslll!s. SIIcll a lIIelllllralltllllll, if ilia tie, sllall be
sloretllll cOlljlmclioll wltll IIIi.f "'iii.
IN WITNESS WHEREOF, I IIal'e IIerelllllo .fellll)' IIall/l all/I .feal to IlIi.f, III)' Lasl Will
alltl Teslalllelll, cOII.fi.fllllg II/ hl'o I)'pewrittell pllges lhis J. I st- till)' 0/ Febrlll")', 1995.
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.7 .fOHN A. NAI.OR
Slglled, sealed pllbllslwl all/I tleclarell b)' IIIe ablwe lIallled Teslalor JOHN A. NAII.OR a.f
alltl/or IIis Lasl Will alltl Te.flalllellt, ill Ille presellce O/II.f, 11'110, al Ills reqlle.fl, III IIis siglll
alld pre.fellce al/ll itl IIIe .figlll al/ll presellce 0/ eaell oilier, IIm'e IIerelllllo .mbscrlbed ollr
lIallles as willll!.~.fes.
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Rag!,:'" U Wills
'96 ole 30 A9 :10
CierI. . ...)Jrl
Cuml;",..uu co., PA
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RENUNCIATION
In Re Estate of John A. Nailor deceased.
To the Register of wills of Cumberlllnd County, Pennsylvania.
The undersigned Violet R. Strine of
the above decedents, hereby renounce(s) the right to administer
the estate and respectfully ask(s) that Letters
testamentary
be issued to
Charles E. Nailor
WITNESS
hand this 27th day of December , 19~.
L,(j tit ~~
(signature)
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(Addres~. &.
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INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS)
FOR DAnS 0' DIATH AmR 12/JI/91 CHICKH
" A SPOUSAL
POVIRTT CRIDrT IS CLAIMID 0
FlU NUMBIR
2196-1076
COUNTY CODE YEAR
Mf't AD
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COM....~Nwr AllH 01 P[NN~YIV"'NIA
DfPAR'MfI'H m lIEVENU(
or 1" :80601
HAIIl:'!.BUlIG. PA 11121.0601
Uh. fj ':' NAM ILA). 11I1: . AND MIOOt INI 'All
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.Iohn
A.
~O'I.\l :'t':'UNIIY NUMB 51
184-07-4193
AT 0 liRrH
7-23-11
1000 W. Sonth Street
Carlisle, I'A 1701]
Cumburlnnu
o Aa. Futuro '"terell Compromise
(lor do'.. of d.o,h oh.r 12.12.821
r'tx~xOccDdenl Diad T'JltalllJ 0 7. Decedent Maintained a Living Trusl
(Allach copy of Willi (Allach copy 01 Tru,,)
ALL r.C:lneSPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO.
NAMt MPl MAILING AD Rf ~ .
William A. Duncan, Esquire 1 Irvine Row
Carlisle, PA 17013
DA ( Of OlA H
12-14-96
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Original Return
o 2. Suppl.m.n'al R.,urn
~ J. limlled Ellare
IELfPhOUf. NUMB R
249-7780
1. Renl Ella,. (Sch.dul. A) ( I)
=. S'ack. and Band. (Sch.dul. BI ( 2)
~. Clo..ly H.ld S,ack/Pann.rship Inl.r," (Sch.dul. CJ (3)
J. !Aongag.. and No'.. R.c.i.abl. (Sch.dul. D) ( 41
5. Calh, Dank D.pa.ils & Misc.llan.ou. P.rsanal Prop.rty( 5) 2,252.85
(Schedul. E)
6. Jainlly Own.d Prop.ny (Sch.dul. F)
7. Tran.fers (Sch.dul. G) (Schldul. l)
8. Taral Grass Ass.,. ('o'allin.. 1.7)
9. Fun.ral Exp.n.... Adminillra'i.. Call" Misc.llan.au. (9) 3, 010. 24
Exp.n... (Sch.dul. H)
10. Dobis, Mangag. liabili'i... li.n. (Sch.dul. I)
11. Ta'al O.dudion. (Io'allin.. 9 & 10)
12. NOI Valu. 01 Ella'. (lin. 8 minu.lin. II)
13. Chari,abl. and Gav.rnm.nral B.qu,", (Sch.dule J)
,14. No' '1alu. Subj'd 10 To. (Iin. 12 minu.lin. 13)
15. Ameunt of lin. 14 'axabl. 016% ra'.
(Inciud. valu.. from Sch.dul. K or Sch.dd. M.)
16. Amount of Iin. 14 'a.abl. 01 15% ral.
(Inciucie valu.. from Sch.dul. K or Sch.dul. M.)
17. PrinCloal'ax due (Add rax from Iin. IS and from Iin. 16.)
/116. :;-:ciin Spousal Poverty Credit Prior Payments
+ +
I~. 1,l:na 18 i. gr.a'.r than lin. 17. .n'.r ,h. diff.r.nc. on lin. 19. Thi. i. ,h. OVERPAYMENT.
, ~r-IIiI~~'I..(.J.:H.\'I."jIOl'I(_U(."III--I-tl"I'H.t.ll.JnT:T:l!r.!tll.l.lll...l'l....(~'(I.I...,I.
120 I; lin(l 17 is greater thon line 18, enter the difference on line 20. This is ,he TAX DUE.
I "'. c:'IIer rhe inlerest on the balance due on line 20A.
i D. "nrar ,h. '0'01 of Iin. 20 and 20A on Iin. 20B. Thi. i. ,h. BALANCE DUE.
Make Chick Payab/. 10: Rlgl"lr of Will.. Agont
( 6)
(7)
9,216.69
(10)
(IS)
1,459.30
(16)
5,000.00
Discount
Interest
03.
05.
o
_8.
( 8)
(111
(12)
(13)
(14)
lC .06 =
lC .15 =
(17)
(18)
(19)
(20)
(20A)
(20B)
Remainder Return
(for do'.. 01 d.a,h priorla 12.1 J.
F.d.ral Ella'. To.
Return Required
To'al Numb.r of Sol. Depo.i, Be
~I
11.469.54
3,010.24
8,459.30
2,000.00
6,459.30
87.56
750.00
837.56
837.56
837.56
.... BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND TO RECHECK MATH......
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1.11-110111.1'.'1)
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COMMONWrALfH 0' 'fNNSYLVANIA
INHllnANCI TAX IITUIN
IISIDINT DICIDINT
SCHEDULE E
CASH, BANK DEPOSITS AND
MISCELLANEOUS
PERSONAL PROPERTY
Plea Ie Prinr ar T e
Nailor, John
A,
.
FilE NUMBER
2196-1076
ESTATE OF
(All prol"rty lolntly-own.d with th Righi of SUI'Ylvonhlp mull b. dl.clo..d on Sr.h.dul. FI
ITEM
NUMBER
DESCRIPTION
VALUE AT
DATE OF DEATH
1.
Refund Sara A. Todd Nursing Home
2,245.00
2.
Refund Adams County Electric Co-op
7.85
TOTAL AlIa enter an line 5. Reca itulatian) S 2,252.85
(Altor.h additionol Sy," x 11- ,h..1I if mot8 ,poc. i, n..d.d,)
~ __ -'f _ "".~ . . ._ ..
IfYUOoIU.IIIII,
~
COMMONWfAlfH 0' 'fNNSYlVANIA
INHUlTANCf TAX UTU.N
'UIDINr DICIDINr
SCHEDULE F
JOINTLY-OWNED PROPERTY
ESTATE OF
FILE NUMBER
2196-1076
Nallor,
.John
A.
Jolnttlnant(.I.
NAME
A. Violet R. Strine
ADDRESS
1095 FrnnklJ n St.
Carlisle, I'A 17013
RELATIONSHIP TO DECEDENT
Daughtcr
B. Charles E. Nailor
416 Grcensprlng Road
Newville, PA 17241
Son
C.
Jolntly.awnld proplrtYI
ITEM LmER DATE
NUMBEI FOR MADE DESCRIPTION OF PROPERTY TOTAL VALUE DECD'S DOLLAR VALUE OF
JOINT JOINT OF ASSET % INT. DECEDENT'S INTEREST
TENANT
1.
alb PNC Bank Checking /I 51-4041-631 2 $27,650.08 1/3 9,216.69
TOTAL (Aha e",er on line 6. Recapj'ularionl I 5 9,216.69
(If morr space is nrrded insert addilional sheets of some size)
IlYIJIIU.I'.1I1
ESTATE OF
ITEM
NUMBER
PI.a.. Print or TVp.
FILE NUMBER
2196-1076
~.i~
_\
COMMONWfALTH O' PfNNI'lVANIA
INHUITANCf TAl UTUIN
IUIDfNT DfCfDfNT
SCHEDULE H
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES
Nailor,
John
A.
DESCRIPTION
A. Funeral Exp.n...,
B.
4.
C.
1.
2.
3.
4.
5.
6.
7.
8.
1.
2.
3.
1.
Carlisle Memorial Service
Admlnl.tratlv. Co.lI:
Personal Representative Commissions
Social Security Number of Personal Representative:
Year Commissions paid
Attorney Fee. Duncan & Otto, P.C.
Family Exemption
Claimant
Address of Claimant at decedent's death
Street Address
Cily
Relationship
State
Zip Code
Probote Fees
Register of Wills
MI.cellan.au. Exp.n...:
Evening Sentinel Legal Ad
Cumberland Law Journal Legal Ad
Charles E. Nailor reimburse misc. expenses
Emerald Drug final bill
Roger Hoover post settlement obligation for tank removal
State Emp. Retirement fund over payment of Dec. benefits
TOTAL (Also enter an line 9. Recapilulation)
(If more space i. ne.ded, In.er! additional sh..1I of sam. size.)
AMOUNT
75.00
573.47
209.00
56.90
60.00
50.00
173.70
1,60D.00
212.17
5 3,010.24
IIY.I.IIJrhll.&11
'*
C'DMMOHwrAlIM or "NNlnVANIA
lMIIIfTANCI ,.... lOUI"
_DICIIIIJI'
SCHEDULE J
BENEFICIARIES
ESTATE O'
FILE NUMBER
Nailor,
John
A.
2196-1076
ITEM
NUMBER
RELATIONSHIP
AMOUNT OR
SHARE OF ESTATE
NAME AND ADDRESS OF BENEFICIARY
A. Toxablo Boquo"..
I. Pamela L. Na ilor 4126 Enola Rd. Newville, I'A 'rnnddnughter 2,OOO.OD
2. Milion P. Nailor 41]0 Enola Rd. Newville, I'A 'randson 2,000.00
3. Janice L. Nailor 54 Pipeline Rd. Newville, PA aughter-in-law 5.000.00
4. Robert M. Nailor 54 Pipeline Rd. Newville, PA randson 2,ODO.00
5. Sherry A. Nailor 2007A Walnut Bttm. Rd. Carlisle, granddaughter 2.00D.00
6. Robert G. Strine 1095 Franklin St. Carlisle, PA grandson 2,000.00
7. Jeffrey A. Strine 905 Mt. Rock Rd. Ca r lisle, PA grandson 2.000.00
8. Charles E. Nailor 416 Greenspring Rd. Newville son 1/2 remainder
9. Violet R. Strine 1095 Franklin St. Carlisle daughter 1/2 remainder
ITEM
NUMBER
NAME AND ADDRESS OF BENEFICIARY
AMOUNT OR
SHARE OF ESTATE
1.
B. Chari'ablo and Govo,nmonlal B.que.'..
Center Luthern Church of Newville
2,000.00
TOTAL CHARITABLE AND GOVERNMENTAL BEQUESTS (AlIa en'er an line 13, Recapilulotian)
S 2,000.00
(II mo,o .poco Is noodod, Inurt additional .hu'. of .omo "..,
'"
Thi, " 10 H'ltll} Ih.1I lilt, inlollll,llillll 1ll'1t, ,~l\l'll ''0 llltll t tl~ {"I'll ,111'HlI ,III 011,1'111,11 u'lIdll,lll' Id dt'.lllI dilly llkel willi IIll' ,1\
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WARNING: Ills 111090110 dupllcalo this copy by pholoslnt or photograph.
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3980248
DEC 1 '. 1886
No
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COMMONWEALTH OF PENNSYLVANIA' DEPARTMENT OF HEALTH' VITAL RECORDS
CERTIFICATE OF DEATH
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LAST WILL AND TESTAMENT
I, JOHN A. NAII.OR, of / W/ldwood I.ane, Nortll Newtll/I TOWlISllip, Newl.lI1e,
Clllnber/and CII/lllty, Pellll.fy/l'alria, being of slllllld and disposing "rind, me/llory and
understallding, do hereby /IIake, publidl and declare tlr/.f as and for my Last Will and
Testament, hereby revoking auy and all other WiII.f and codici/.f heretofore made by me.
FIRST. I direct that all IIIy)nst debt.f aJld funeral expenses be paid from /II)' estate as
soon after /II)' death as practically and cOllvenient/y /IIay be dOlIe.
SECOND. / directtlrat lilY re/llains be interred be.fide III)' belol'ed wife, Ethel 1M Nailor,
in the Frankford Brick Cemetery ill NI!II'I.ille, Pelllls)'/I'allia.
THIRD. I authorize /II)' personal representative to expend ftlllds from /II)' estate, in sucll
amounts as /IIY persOllal representatil'e slrall consider necessary' alld desirable for tI,e
purclJase, erection a/ll/ inscription of a suitable marker for III)' grave.
FOURTH. I hereby directtlrat lilY residence and all its contents be sold. Out of tI,e
proceeds from tlris sale I give, dl!l.ise and bequeatlr $2,000.00 each to allUving
grandchildren and m)' great grandcllild, Robert M. Nailor, wlro we consider a grandchild,
$2,000.00 unto tI,e Center Lutlrerall Church of Nl!Il'I'ille, and $5,000.00 unto /II)' son's
widow, Janice Nailor.
FIFTH. I gil'e, devise alld bequeatlr an)' and all tangible persOllal property Olvned b)' me
attire ti/lle of m)' death unto /IIY Clrarles E. Nailor and Violet R. Str;'le, in equal sir ares, per
stirpes.
SIXTH. I give, del'ise and bequeatlr any and all real estate owned by /lie at tI,e time of
lilY death, unto Clrarles E. Nailor and Violet R. Strine, in equal slrares, per stirpes.
SEVENTH. I give, del,ise and bequeath all tI,e rest, residue and remainder of III)' estate
unto Clrarles E. Nailor and Violet R. Strine, in equal sir ares, per stirpes.
EIGHTH. I directtlrat an)' and all /Jllreritance, E.ftate and Transfer taxes illlposed upon
lilY estate passing under my will or otllCnl,ise, slrall be paid out of tI,e principal of /IIY
residuary' estate.
_ ,,~~ .... I-_n~ --.or-
. I I;
NINTH. I IIereh)' mlnllnate, cmutltl/te and appoint m)' Cllarle.t E. Nailor and Violet R.
Strllle, as Co-/i.\:eclllllrs tif tll/.t m}' I.ast Will and Testament. I IIereh)' relieve /II)' Execl/tllr
frolll tile necesslt)' tif ptlstillg .tecl/rlt}. In cmlllectlml wltll Ills dl/tles, a.t .tucll, In all)'
Jurisdiction ill lI'/rIcll lIe ilia)' be called I/pon ttl act Instifar a.t I a/ll able h)' loll' to do so. In
add/t/tlll ttl tile pOll'er.t cmiferred b)' lall', I al/tllorlze /II)' Execl/tor, in III.t abm/l/te dl.tcretillll,
ttl retain III tile for/ll receil'ed, and to .tell eltller at Imhllc or primte sale an)' real or persllllal
propert)' oWlled h)' me at tile tl/lle tif /II)' deatll.
TENTH. I IIal'e /IIade, or /IIa)' fm/ll time ttl time /IIake, a written /IIellloralldl/m
expressing III)' desire to gil'e certain Itel/l.t of personal propert)' to specific perslllu. I urge lilY
Executor and beneficiaries to respect tlle.te wislles. .'II/ell a /IIemorandum, If made, sllall he
stored In cOlljullction wltll til/.t Will.
IN WITNESS WHEREOF, I IIal'e IIereulllo set III)' IIa1ld alld seal to tMs, my Last Will
alld Testamellt, cmulstillg of hi'o t)'pell'ritten pages tllis (). I sr- day of Februal'J', 1995.
a.~: .~ I
/J.,...d....~~/L
c.7 JOHN A. NA OR
Signed, sealed publislled and declared b)' tile ahove lIallled Testator JOHN A. NAILOR as
and for llis Last Will alld Testament, In tile presence of us, wllo, at llis request, ill /rIs sigllt
alld presence and ill tile sigllt 011I1 presellce of eacll otller, IIave IIereunto subscribed our
lIames as witllesses.
~/~
UAL.I<A-....";....
I
,
'.
PAM"fl
D.t.ch the top portion of thl. Matlc. and .ub.lt with your p.y..nt ..d. p.y.bla to the na.. and .ddr...
prlnt.d on the r.v.r.. .Id..
If RESIDEN' DECEDENf ..k. ch.ck or .onay ord., payabl. tal REGISTER OF WILLS, AGENT.
If NON.AESIDENf DECEDEN' ... ch.ck or .ana., ord.r p.yabl. tal COHHONWEAL TH OF PENNSVLVANIA.
REFUND eCA)1 A r.fund of a tax cradlt, which w.. not re~.tad on tha fax Raturn, .ay be reque.ted by co.pletlng an
wAppllcatlon far Rafund of Penn.ylvanla Inh.rltance and E,tata Taxw CREV-IlIl), ApplicatIon, ara avallabl. at
the Office of the R.gl.ter of Will" any of the Zl Rev~e Ol.trlct Offlc.' or fr~ the O.p.rt..nt., Z4.haur
an.warlng .ervlc. nuabar. far for.. ordlrlng: In Penn.ylvanla 1-800-S6Z.Z0S0, out. Ide Plnn,Ylvanla
and within local H.rrllburg ar.. (717) 187-8094, TOO' (717) l1Z-Z2SZ CHI.rlng Iapalr.d only),
REPLV TOI
Du..tlon. regarding .rror. contalnad on thl, notlc. .hoUld b. addr....d tal PA Dep.rtaent of Rlvanue, Buraau
of IndIvidual Tax.., ATTNI Po.t A......ant Rlvl.. unit, napt. 280601. H.rrl.bura, PA 11128-0601, phone
(111) 781-6S05.
DISCOUHTI
If any tlX due I. p.ld within three (l) cal.ndar ~th. aft.r the dac.dent.. daath, a fIve parc.nt (S%) dl.count
of the tax paid Is allowed.
PENALTY I
The IS% taM aana.ty non-partlclp.tlon p~lty I. co~ted on the tot.l of the tax and Int.r..t .......d, and not
paid before January 11, 1996, the flr.t day .ft.r the end of the tax .ana.ty p.rlod.
INTERESTI
Int.r..t I. ch.rg.d baglnnlng with flr.t d.y of delinquency, or nln. (9) aonth. and ana (1) day fro. the d.t. of
daath, to the d.te of p.yeant. T.x.. which baca.a dellnquant bafore Janu.ry I, 1982 bear Int.re.t .t tha rate of
.Ix (6~) p.rcant par ~ calculatad at . d.lly rata of .000164, All taxa. which becaae d.llnquent on and aftar
January 1, 198Z will b..r Inter..t at a rat. which will vary fro. calandar y..r to calendar y..r with that rat.
announced by the PA DIP.rt.ant of Rlvenue. The appllcabl. Int.re.t rata. for 1982 through 1997 ar.:
Vaar
Int.r..t R.t. Oally Intlr..t ractor
Year
Int.,e.t Rate
Dally Inter..t Factor
1982 20~ .QQOS48 1987 'X .000241
198] lOX .OoaUI 1988.1991 11% .000301
1914 \IX ,OOUOl 1992 'X .GOO2lt?
1985 UX .ooan6 1995-19lM> n .000192
1986 IDX .000274 1995-1997 .X .OOO2t,1
nlnt.rllllt I. calculat.d a. fol1o..'l
INTEREST . BALANCE OF TAX UNPAID X NU"BER DF DAYS DELINQUENT X DAILY INTEREST FACTOR
.-lny Hatlc. I..u.d .ftar the tax beeo.e. dallnqu.nt will r.flect an Int.re.t calculation to flfta.n (15) day.
beyond the data of the ......-.nt. If pay.ant I. .ade .ftar the Intare.t coaputatlon date shown on the
Notlc., additional lnter..t au.t ba c.lculat.d.
..
/.')--/.5/ -3
BUREAU OF INDIVIDUAL TAXES
INHERITANce TAX DIVISION
DEPT. 2a0601
IIARRISBURC. PA 11Ila-Oba)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEHENT. ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSHENT OF TAX
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 .....
iiEV:is4-j-EiCAFP--ioj-:97riii:lficE--cin-tiHEiiiTAN-cE-;:Ax-'A-p;;R'A-isEiflfiir-,--,H.rciwAN-cE-oii--m-m--------
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT DF TAX
ESTATE OF NAILOR JOHN A FILE NO. 21 96-1076 ACN 101 DATE 09-22-97
TAX RETURN WAS. I I ACCEPTED AS FILED I Xl CHANGED SEE ATTACHED NOTICE
RESERVATION CONCERNING FUTURE INTEREST . SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. R..I Est.t. (Schedule A) 11)
2. stocks and Bonds (Schedule BJ (2)
3. Closely Hald stock/Partnership Intara.t (Schedul. C) (3)
4. Hortg.gal/Not.. Raceivabl. (Schedule DJ (41
S. Ca.h/Sank Deposits/Hilc. Parsonal Prop.rt~ (Schedul. EJ IS)
6. Jointly Owned Prop.rty I Schedule F J (6)
7. Transfars (Schedule GJ (71
8. Total Assets
If an assessment was issued previously, lines 14, is and~or 16, 17 and 18 will
reflect figures that include the total of abh returns assessed to date.
ASSESSMENT OF TAX:
15. AMount of Lin. 14 at Spou.al rat. (15)
16. AMount of line 14 taxable at Lin..I/Cla.1 A rat. (16)
17. Anount of line 14 taxable at Collat.rel/Cl... 8 rete 1171
18. Principal Tax Due
TAX CREDITS:
PAYHENT
DATE
06-04-97
WILLI AM A OONCAN
1 IRVINE ROW
CARLISLE
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
ESQ
PA 17013
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expen.e./Ada. Costs/Hisc. Expenses ISchedule H) (9)
10. Debts/Hortgage liabilities/liens (Schedule II 110)
11. Total Deductions
12. Net Value of Tax Return
13. Chariteble/Governmental Beque.ts ISchedule J)
14. Net Velue of Estat. Subject to Tex
NOTE:
RECEIPT
NUHBER
AA21l383
DISCOUNT (+)
INTEREST/PEN PAID (-)
.00
AHOUNT PAID
837.56
1--
09-22-97
NAILOR
12-14-96
21 96-1076
CUMBERLAND
101
Amount Re",Uhd
.00
.00
.00
.00
2.252.85
9.216.69
.00
3,010.24
.00
Illl
1121
1131
1141
.00 X .00=
6.459.30 K .06=
.00 X .15=
1181
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
· IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
;*
1("1"'(111' 111'''1
JOHN
A
l
NOTE: TQ insure proper
credit to your account,
sub.it the upper portion
of this form with your
tax pay"ent.
181
1l.4~9.54
3.010 '4
8.459.30
2.000.00
6.459.30
.00
387.56
.00
3B7.56
837.56
450.00CR
.00
450.00CR
I IF TOTAL DUE IS LESS THAN 11, NO PAYHENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREOn" ICRI. YOU HAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FDRH FOR INSTRUCTIONS. I
..
RESERVATION; Eltat.. of dlcldent. dying on or blfar. Olc..b.t 11, 1911 .. If any future Interl.t In thl ..lat. I, tran,f.rred
In PO....llon or enJoy..nt to Cl.l. a leallat.ral) bln.flelarl.. of the dlcldent after thl ..pltatlon of any ..lat. for
11'. or for y..r., thl Co..onN..lth hateby Ixpr..,ly rl.ltvl' thl right to apprals' and ...... tran,f.r Inherltancl Ta...
at thl lawful Cia.. a (coll.t.ral) rate on any such future Int.r..t.
PURPOSE OF
NOTICE:
To fulfill thl requlr...nts of Slctlon 2140 of thl Inherltancl and E,t.t, ra. Act, Act 21 of 1995. (7l P.S.
SectJon 9l1tOI.
PAVttENJI
D.tlch thl top portion of thl, Notlel and sub,lt with your pay..nt to thl Rlglst.r of Will, printed on thl teVlr.. .Ide,
--"ake chick or .onlY order payable hH REGISTER OF' HILLS, AGENT
REFUND (CR) I
A refund of . tax credit, which wa. not reque.tad on the Tax Return, .ay ba raqua.tad by coaplatlng an "Application
for Rafund of Pann.yl~anla Inharltanca and E.tata Tax" (REV-1313). Appllc.tlon. are .~allabl. at the Offlc.
of the Ragl.t.r of Will., 3ny of tha Z3 Rav.nu. Ol.trlct Off lea., or by calling the ,p.clal Z4-hour
an.w.rlng ,.rvlca ~b.r. for for.. ord.ring: In P.nn,ylvanla 1-800-36Z-Z0S0, out. Ide pann.ylvania and
within lout Harrisburg ar.. (117) 181-8094, TOO' (111) llZ-ZZSZ ut.arlng I.palr.d Only).
OBJECTIONS: Any party In Int.r..t not .atl.fl.d wlth the appral....nt, allowanc. or disallowance of d.ductlon" or a.,a.s.ant
of tax (Including dl.count or Intate,t) .. shown on thl. Notlc. aust obJact within .Ixty (60) day. of r.c.lpt of
this Notlca by;
-.wrltt.n prota.t to the PA Oepart.ent of R.v.nu., 80ard of App.al., Dept. Z81021, Hatrl'burg, PA I1IZ8-1021, OR
--.I.ctlon to have the .att.r det.raln.d at audit of the account of the par'onal r'Ptl,.ntatlvl, OR
-.app.al to the Orphan.' Court.
AOHIN
ISTRATlYE
CORRECTIONS:
Factual error. dl.cov.r.d on thl. a..."..nt ,hould b. addre,.ed In writing to: PA Depart.ent of R.venu.,
Bure.u of Individual Tax.., ATTN: Post A...".ent Revl.w Unit, Dept. Z80601, H.rrl,burg, PA I11Z8-0601
Phon. (111) 117.6505. S.. pag. 5 of the booklet "In.truction, fat Inheritance Tax Return for a R..ld.nt
O.c.d.nt" (REV-ISOI) fat an Ixplanatlon of ad.lnl,tr.tlvely corr.ctable .rror..
DISCOUNTI
If any tax due I. paid within thr.. CS) cal.ndar .onthl aft.r the d.c.d.nt'. d.ath, a flv. p.rc.nt (S~) dllcount of
the tax paid I. allow.d.
PENAlT"1
Th. ISX tax aan..ty non-participation penalty I. coeputed on tha total of the tax and Int.r.,t a.,..,.d, and not
paid b.fora January 11, 1996, the flr.t day aftar the .nd of the tax aan..ty p.rlod. Thl. non.partlclpatlon
pen.lty I. .pp..l.bl. In the .... lann.r and In the the .... tl.. parlod a. you would .pp.al the tax and Int.re.t
that h.. b..n .......d a. Indlcatad on thl. notlc..
IHIERESTr
Int.ra.t II chargld blglnnlng with flr.t day of d.llnqulncy, or nln. C91 .onth. and on. (1) day fro. the d.t. of
dl.th, to the d.t. of p.y..nt. Tax.. which b.c... d.llnqu.nt b.for. Janu.ry I, 1982 b..r Int.t..t .t the rat. of
.Ix (6X) p.rc.nt p.r annul calcul.tad .t . dally rata of .000164. All t.... which b.c... delinquent on and aftar
Janu.ry 1, 1982 will b.ar Int.te.t at a rate which will v.ry fro. cal.ndar y.ar to cal.ndar Ylar with that rat.
announcad by the PA O.part'.nt of R.v.nue. th. appllcabl. Intar..t rat.. for 1912 through 1'97 ar'l
'!.!!! Interast Rat. Dally Interast r"ctor !!!r Inter..t Rat. Oftily Int.ra.t Factor
1911 lOX .0005"1 1911 'X .000241
1983 lOX . DOOlIn 19&8-1991 llX .000301
1914 llX .000301 1992 'X .000241
1915 13X .000lS6 1993-1994 'X .000192
1986 lOX .00QZ14 1995-1991 .. .00QZ41
hInhrast Is C8lcul.t.d .. follow.:
InTEREST = BALAnCE OF TAX unPAID X nUnBER OF DAYS DELInQUEnT X DAILY InTEREST FACTOR
--Any Notlc. I..u.d .ft.r the tax baco... dallnquent will r.fllct en Int.r..t calculation to flft,'n (IS) day.
b.yond the data of the .....'..nt. If pay..nt II .ad. .ft.r the Int.r..t co.putatlon data .hown on the
Notlc., additional lnt.r..t .u,t b. calculatad.