HomeMy WebLinkAbout97-00004
"
::~)
~ '0
\j'-.. "
, \'{- J
\
- CI)
~
a
. 1;;
0 ""..
Z LLI
'X
I:'slllll' ,!I Eugene S. Dunlap
also knol\'n 11.\
PETITION Hm PIWHAn: and (;I{ANT OJ! LETTEnS
co2../' q 7- 1./
N{l,
10:
-- - - , ,J)t'J'I"/;':,t't/,
"uci,,1 ""<'utilI' No, /~ -3). -YoJ-.:/t:
J{CI'I,;ll'l Ill' \\'ill" lo! till'
(1Il1t1l1' "I CUlTlberlan,l ill Ihe
('(ltllllloIIWC;l!tl1 uf Pl'fltl'iylVHi1ia
Till' peliliul1 or tll!'" llIH_lcr"iil:llvd I'Cspl'i.'lrull)' rcpn.'sl'lilS thill'
Your PL'tltiOI\l't'~l. who is_;!:n-~ 1/\ ,Vcilr.... (If ag~' or oider llllll1t' l'\Vetll or
in Ihe lasl will oj Ihl' lII>"\,, dee('dl'lll, tllIlnI M<' t/l.lM8e'1(J_~
alld eodkil(.,) tllIll'd A/r>I<IC
,191~'
f\lak Iderall! ,il'-IHlI~l;jfl,'\.'.,. l',~'_ Il'llllllci;lIlllll, ("-'<111101 L''-l'l'q!lIl, <-'IC l
D,\'-'(,l'lldL'lll \\'~!S dl)tl1kill'l.1 III tlclIlI> III Cumberland 1't'"IlII)....').lllls)'ly,illia, wilh
h -~T' 1<hI 'I'""il)/", PIIIIl'iPlIlll'\itll'II'" III ./"/ ~ ~ (if. c...-c.. ~'_____~___,'
-W""'l'>~I"\Sb C4~-I1"A.. 7 U.-7 ( 1.30........... j" of .5h t't fc.n.shl.l ,. ,
_ c;r ((1'.1 "1 n'L'1 , 1I111l\bl'J dlHlllHlIlllj';dll\) J
Illwlllknl.II"'1I 9/ )'t'H1s"llIge,dic'd December 18 ,19_ .96,
III .M""I\nQJ{ilVen, 1:11.9." Cnampersbllrq I PA__
I':XlTJ1/ as follows, d(\'Cdclll did t101111HrrYl WH.\ lint divnrcl'd ,Hid did llOllw\'l' a rldld borll or adopted
artl'r l'XCI.,'utioll of lhl' will {}tll'H'd I'm 1'1'0 11<11 l'; \\'flS !lot till' Vlrltlll (lr i.l killillg and was lIl'\TI' adjudicated
ini..'Olllpl'ienl: __, none ___________, _____________
DCl.'Clldcnl m lkalh O\-Vlh:d pr()IH:n~' willi l'stlIlHlI('d valul's \IS I'llllows:
(/1' dOllll(-i[ud in I'n,) Alllwrsollal property
(If nol domicllcd ill l'a.) Pcrsonal properly ill Pl'llllsylvnllln
(If nol domiciled ill Pa,) Personal property in ('oUllly
Value 0/ ll'd[l'stH[l' III 1\:nllS\'l\'f'll1ILI , 1
sillHllccl .IS lollm,',: V ~oa.n _ l_ot on_ p~x 1l~.:L. Road '.___
_ _ _, Hopewell TO\'ll1sh~PL_ Cumberlan..d_
......._.. _QQunty,pl'l___
L7,SO(),OO
$ . -----,..,,'--~---_..
$ - , .._---~-,----_...
$ --1,-50,0.--0-0____
--,-.,,,_.___ u--__~_~.___~____
\VI-II'REFOIW, pelltiolle!'!s) [,l'speellllll)' I'eq\lest(s) Ihe pl'obale or lite Ius I lI'ill and eodicil(s)
presenled herell'illt und Ihe gl'ant or !ctICI',,-_c_, .t.es:tameJitary__c__ _ __ _..._____.....____..___
(ti..'\[illlll.'fliHr.v; udl!1i!li_~llHti(lll c.Lli,; adrnlHls(r<lliOIl d.b.I1.~'.I,U,1
Iheroll.
~,
U
'!.
v
:"5lE
1.1 ...
:X~
110;
Q';:;J
1\J':;1
tl
;;-a,.
11 ,~.
!:;ei
~
~!!
Vi
c..~~dJ,~,__,
... .Gar Ln. _ Dun),.ap _______ _.._._
.10707 811<11e Road ,.. ____..~_
ShippensburQ~' PlI -17251....."
,--,- -. ----....---
--- _.._---,,--
OATIl OF PEl~SONAL REPlmSIWrATIVE
COMMONWEALTlI 0... PENNSYLVANIA
COli NTY (Hi . Cumberland
I
'.. S~
J
The pl1lilinlif'I(s) t1h(lVl"ll~lfili',1 :~\\l'llr{.s) or Hrnrill(S) [hu[ 11ll.'~la[l;1Il~'1IIs ill [h(' fo!ct',oing prrHlno arc
(rue Hnd l'orrl'\.'l ItlllH' bl.'Si (lithe KllOWk'dgl' and bl'lkJ' Ill' jll'lilltllll'f'(S) and Ilwl as p('!'sonql ['('J1rl'~cn-
talivL'(.;';) or Ih\' Hb~l\'C dcvcl!t.:n( pi~tlli(il\l'r{s) will \\'ell Hnd Inlly lldlllill\<"[Cllllc l'S!111v aCI.'urding to [a\\'~
Sll'~lrll. [n i~l. nl.li!:ll1l1lJe <lIH-' SlIb:.;n.i.h,-'d I C~ /I; &?~"~ ,~
(h.\.I~lle..II'" 11th. ,..\.3-.1 '. ~I~~ "I '~
'UV', Yfl L, 'L' _ 1<) I", ~
'I ~ 111-"0.. l', J"'L";J f; I ,{I,(i . ,.JI(,' ,..u \,".< 1 ~
{ \ - , ,t, Nl'!'/\ti'l -;:
i' '-l' \' 11 '-
'S.sa
COi?
,\< s:
'fj ....
~-; (')
.c/
~.~J
Jl
co
N
co
<C
3tt
r,:)
~ 'I .
",:8'
u
g
f;4
a
(l
t"
, (6
"~''i
&
~
== ......
M =
~ a ~, ~ ~I (
gj 1 iii n.
~ ~ ~ A ~ ~ li
~ o ~
l ........ . ij JI
'"
e ~,
~. ~ 'lol I <( ~ ~
~ "
. '
.
, ,
, .,r'
. ~ .
.
21~g7- if
LAST In!.L AND Tf\STN1EN'('
1, EUGENE S. DUNLAP, of R. D. 6, !lox 3]3, Shippensburg, Shippensburg Township,
Cumberland County, Pennsylvania, Illdng of soutHl mInd, memory and diBpos1tJon, hereby
make, publish and declare this my !.ast IH 11 Ilnd '['eBtament, hereby revoking and making
void all wills by me at Any timo I\(\rotofor'~ mado.
FIRST. 1 ardor and direct the, payment of aU my .JUBt debts and funeral expenses as
soon as may be convonient after my decease.,
SECOND. I give, devise and bequeath those items of furnIshings more fully described
on a list attached hereto, marked Exhibi.t "A", and incorporated by reference into this
my Last Will and Testament, to the hel rs of my deceased wife, Anna E. Conrad Dunlap,
as follows, on a per stirpes dis tributJon basis:
Onf~ (1) sha re to my wife1fj son I NERVIN L. CONRAIl
One (1) aha re to my wifefu son, LESTER R. CON RAD
One (1) sha re to he divided among the Hving children of my wife's deceased
son, Grant T. Conrad: pEC;GY CONRAD, BRENDA CONRAD, ROGER CONRAD, RICHARD
CONRAD, RONA1,[ CONRAD.
THI~. I ili r<' ct tllflt each de vi soe and legatee named in Paragraph Second of thiB my
Last Will and Testament shal.l pay the estate or inheritance tax tlttributable to his or
her distributive shtlre of my estatD.
FOURTH. I give, deviae tlnd bequeath all (jf the rest, residue and remainder of my estllt .
real, perBonal and mixed, \~hatsoever Ilnd \~heresoever situate, to my children and
grsndchildren on a per sti rpes distr:lbution bns:ls us follows:
MAm<. WI.:H.'1LI. ANI) flLHKIN~
["I ( () i W" I
{- '( cL ' \ )} 1(" ,!
-LU_ r l..,,-Li_,~,~.._---"......_l,-,--,L. ! --..
A 11 n'''Nr;Y~, 1\"1 l.AW - 1 H, VAS 1 1<;INc, I., 1!~1 1-' ',tllI'PIN',iIHIHo, PAl17i'YI
One (1) share to CARL II, DUNLAP
Onl.~ (1) shs re to CLEONIE Ii:. DUNLAP
One (I) shar~ to LOIS A, DUNLAP
One (1) "tHlre to he d:lvlded cq ually hetween my grnndehll dron RANAE G, DUNLAP
and CARLA DUNLAP,
J'IFTII. I direct that In the d'l.stdhutlon of my ~Htate, the share of my son, CARL II.
DUNLAP, shall be charged the sum of 'I'IlRlm 'I'IlUUSAND ($3,000,00) DOLLARS for a cash
advancement to the sn:ld CARL II, DUNLAP durIng my l1fet:lme.
SIXTH. I dIrect that in the distrIbutIon of my cstate, the shllre of my daughter,
CLEONIE E, DUNLAP, shall be charged the sum of FOUR THOUSAND ($4,000.00) DOl.LARS for
a cash advancement to the sn:ld CLEONIE E. DUNLAP dur:lng my Ufet Ime.
SEVENTH, I direct: that In the distrIbutIon of my estate, the share gIven to my
grandchildren, RANAE G. DUNLAP and CARLA DUNLAP, shall be charged wlth aa advancement
of FIVE THOUSAND ($5,OOO,bO) DOLLARS, for monIes \~hich T gave to their father, HAROLD K
DUNLAP, now deceased,
EIGHTH. I di rect that the dlstri.butive shares to be gIven under Paragraph FOUR'I'1l of
this my Last ;):l11 and Testament ar" to be calculatcd as follows: The sum of THEINE
THOUSAND ($12,000,00) DOLLARS (representIng the advancementl' provlou!Jly made during
my lifetIme to the above mentioned CARL H. DUNLAP, CLEONIE E. ,DUNLAP and HAROLD K,
DUNLAP), Is to be added to my net estatu ava:llable for diBtrlbutlon under Paragraph
FOURTH and d:lvi,dod by [our. The romll:lndel' will then be divided aH provIded ttt\der
Paragraph FOURTH of thiA ITIY Last Hill and Testament, ]oss tho advancements of $3,IlOIl,OO
to CARL H. DUNLAP, $1, ,OOO.DO to CLEnNIE E. DUNLAP and $5,OOO.OIl from the sharo of
RANAE G, DUNLAP and CARLA DUNLAP.
(1 " ';L
.;-' .I (\ 7.4~--l--L.......4...-+-C ._...
-2- I '
M/"~K, WLI(,11 ANI) f'1:HI\IN~-; II. IT< It(Nl:Y'. AI I AW I I'i 1~^~i'I I<lNf, 'il '~I.I- T !-oHII'I'LW~H(IH(j, I'A j !,"iI
CER'l'IFICATION OF.-llQ_T!C;~ U1'l!~~.B..!{jJJ&5, 6j!lJ,
Name 0 f Decedent I E.'ugene. S. Dunlap
Date of Death, December 18, 1996
Will No.
Admin, No,
2l-97..4
To the Registerl
I certify that notice of beneficial interest roquired by
Rule 5.6(a) of the Orphans' Court ~ules was served on or mailed to
the following beneUciades of the above-captioned estate on
1/16/97
Name
Address
IDis A. Dunlap Penaroza
10707 Shale Road, Shippensburg, PA 17257
15807 Southeast Kelly Street, Portland, Oregon 97236-2060
1615 Wilhelmina Rise, Honolulu, Hawaii 96816
Carl H. Dunlap
Cleonie E. Dunlap
Cat'l,a Dunlap Bailey
_...._2~~~5....t'1..Clrili._...Li~!..~!'R1:>~<'!!~~1~1e~, Ohio j3022 _""
Notice has now been given to all persons entitled thereto under
Ru Ie 5.6 (a) except none ,....__.._
Datel
1/16/97
(Ja....L / /;), ~~IA It
s:1Vature U
Name Joel R. Zullinger
'j eA..
..
(:.
Address 200 Chambersburg Trust Co. Bldg.
Chambersburg, PA 17201
1.0 t,: .;:(
'C) :<t HJ..
If! .- ,
,. ~;. E:: , ,
" ," I ,
r- '~'.~
.-
, ~ 'j,f
() "I' ~~
(') III I"~
zti(.C
cr:. '
're1ephone (717) 7('4-!;07Q
CapaditYI Personal Representative
_~ Counsel for personal
representative
:21 : I, S i
~ ~: :~ ,.,
(j) m
~ ' i ()
a. 'f-' ...., ~S
J ;8' g
!. '. S ~ ~
j '8 :rrJ i!=
If :1':: :Ul ~
:'1} " ;E 0
:4 ...,
r :0 :~ a. r:l
,- ,HJ 0 Ef ~
III :'0 :~ ~ '"d CI>
a ,:,;. .~ ~
~ l . t;l
,
p.. ,
[ ~ ,
.... , ~ ~
'" ,
:~ .
$. :~
INVEN'!'ORY
r~g
" 1-1
, "~~
~t~ 'rj
~g}~ *
~~LQ ffi
LQ~
~~
t5rt
": :9
. . .
. ,
) tD
1 l5::
~ LQ
, .
po pJ <:
!J " 0
Vi ~
~
to
~
o "tJ
~ Q
.a
(j)
IN HE Estate of "~~::-~, 1,1; ,~~~p, , , , , , .. , , , . ." late of J3,o.r.o.l\g!j ,qC~l')i,l<Wl)$Ql,l:cg, . C\.lIJJ;:><lrJ.<Vlp,
~ County, Pennsylvania,
8TATE OF PENNSYLVANIA,
COUNTY OF FRANKUN,
88.:
I verify that the statemencs made in this Inventory are true and correct.
I understand that false statements herein are, made subject to the penalties
of 18 P. A. C. S. Section 4904 relating to unsworn falsifications to authorities.
~/77
Date
c:JzdJ /7Y: L,i2~~
Signature Carl H. DW11ap, Executor
NO,
ITEM AMOUNT
1.
REAL ESTATE I
Traot of W1improved real estate situate in
Hopewell ToNnship, Cumerland COW1ty, PA,
appraised by Hale Real Estate
PERSONAL PROPERTY I
67 shares comron stock, CWTberland Valley
Cooperative Association at $10.00 per share
q16 shares common stock Pennsylvania Power &
Light Company at 22. 63 per share
Personal property appraised by Dennis 1,. Cbtsha1
Account #410-070-3612, Mellon Bank
Accolmt #432-173-6169, Mellon Bank
Interest accl~~l to date of deati1
Account #355--105001., Mellon Bank
Interest accrued to date of deati1
13,940 08
1,190 00
3,439 42
3,346 86
38 17
166 91
16
7,000 00
1.
2.
3.
4.
5.
6.
670 00
.-.--.--------. -
_,__c_~.__"__.,___._"_~__".
NO,
1Tr.M
^MOUNT
7. IDS Mut.ual Fund Account 10 ,697 17
8. l.i.quidation of Acctoun #5086-5812, Equitable
Companies 406 02
9. Refund, News-Chronicle 7 50
10. Refund, Spring 23 20
11. Refund, Episcopal Square 1,247 00
TOTAL REAL ES'rATE
TOTAL PERSONAL PROPERTY
7,000.00
35,172.49
$42,172.49
~orAL INVEN'rORY
0(). TI
F,; (1;- ~[j
I
\.Ji
;j,;~;
i,!! ,
.,u
.,1."'
"
i'--.l
.(>.
.~
IP
,'"
.
.
if.
,
-
,~lI(
- ~~ I.'
c.r:
", 'j.
"
-j
"'!.'jJ,.,
,(j1"~'
... 0;;.1'
!l
'I!
, ,"
.', Q)
IfI' "'(1;.
(1:..
,.
z
::>
..,
..
",'i
.ri
..)
",
nt
";::1'
II!l
:f
"
1')-.,
l7\
l{t.-
',,-I'
.,
')~<
"
j .........
;':'\D
4
~. .-
fit "
till "
"1,1 .
.,'"
,.
ill
"
W"
1I11 '"
II"" "
"
tol. fill.
~ ttl ...
j~' ,,-
.,. ,
\III. ,
0
.v~ (/)6
J UJOC;
. - N
t'i'l' ., a: Ul 1-
:l ~
UJf:<t
~'" .' C) 01 CL
Z':;01
'11/1 -.o~
.' ...I Ul :l
...I~D
::l Q) Ul
f,i;i1> .0 ~
,.. N E Q)
",.0
P . .c E
II' a: U~
...100
..I UJ~
0
..,
.'
,-
~
..
"
..."
,,~..
'... 0
, -
"
,:1 j:~ \
00
it) :""
..... ~.J
Ut.:i
II
'.
.
.c
,\
(lJ
g
~ ~ f3
'" 'H ~
'~~ 8~
III SJO
~8 g ~
(/)... 8
'>! ~ (i\
~ '\3 <d
". ~ti
i}l~
o
r
-
"
.
,
....
......,1
I .)
1
)
, ,
(
IIfV I ~I 0 fX + '(19.1)
w
,..
~~~
~ta;
..
1
,,~:i'r.,!'
,."II~
lD" IlA HS OF ill AliI AmR 11/31/91 CHICK HIRI
IF ^ SPOUSAL
POVERTY CRIOIIIS CLAIMID
FILl NUMtilR
,! J-')7-(J()4
("udt'-lTV (ODf
I (li,ii;lj"-iTXiiu.II(,,',
INHERITANCE TAX RETURN
i RESIDENT DECEDENT
COMMONW'Alltl Of PENN"'VMtlA Ii (TO BE FILED IN DUPLICATE
DEPARTMF.N1Of Ri:V[NU(
tlA'~ISfqf,U~O~~:"0601 . . .d WITH REGISTER OF WILLS)
OeCEDfN,:5 NAME (lA5T, fIII~L AND MIDDlEltiiTlAl)-.-.---.----. 1'lifj'!'lI
VI'AfI
NUMafR
,..
ifi
it
~
101 North QUOf!)] SLrc>ot
ShiI'IX'nsIJllrq, 1'1\ 1 n57
CUl1lbc>rlilnd
II
_Dunlao__EuacneS. I
SOCIAl 5EcUlf!TY NUM8rR OAT! Of DEAlt! !fJArl (lf 1I1~1t1
164-36-5051 12/18/96 6/28/1905
";....;"".."'\""~;;;;~i;.D"~.'.."" 1'''' """ '''"'''''''' """'" __I">C'^' 'f< ,,",IY IIUMI" "
[~ I. Original Return r J 2, Supplamanlol Roturn
[l 4, Limiled Eslate [j 4a, Fuluro IntNesl Cornpromiso
(for deltas of deoth a/lor 12.12.82)
[] 6. Decedent Died Testale ["--J 7 Decedent Mainlained (I LivJng Trust
IAtloch copy of Willi IAllach copy of 1 ru"l
ALL CORRESPONDENCE AND CONFioENTIAl TAX INFORMATION SHouLilBIi oiiiECTED1'o;----..--....--.-;-;-.--....-.
NAME COMPlEIE MAiliNG AllDRE5,) ....
~oel _~~ul1il19..er___,. .~_._.......___.. 200 Chambersburg Trust Co. B1dg,
TELmlON' NUM'" Chambersburq PA 17201 '
I 71?-1....... 264-602? .'c=~~"'===~.===""'~~..._"_"'~=".,..=-'~"c==,=====,=,="c~='c
1, Real E"a'e (Schedule AI I I I _.. 7 JOOO ,QO
2, Slock, ond BondllSchedule B) 12) 14,610.08
3 Clo,ely Held Slock/Porlner,hlp Inlere,' ISchedule C) ( 3 ) .__._ ......
4. Mortgages and Notes Rel;eivable (Schedule OJ (4 )......______.. "____ .
5. Cosh, Bonk Deposih & Miscellaneous Personal Proparty (5) __?'2_, 5~~,. 41
(Schedule EI
6, Joinlly Owned Properly (Schedule F)
7, Tronsfe" (Schedule 0) (Schedule LJ
a. Total Gron Aueh (tolol Lines \-7)
9, Funeral Expenllu, Adminluratlvo Costs, Miscellaneous
Expenses lScheclule HI
10. Debts, Mortgage Liabilities, Liens (Schedule I)
11. Total Olllducl1ons llatallines 9 & 10)
12. Net Value of Estale (line B rninulline 111
13, Charllable and Governmental Bequests (Schedule J)
14. Net Value Subject to Tal( (LIne 12 minus LiM 13)
15, Spousal T,onlf... (fo, dolO' of deolh ofler 6.30.941
See In,tructlons for Applicable Percenloge on Reveru
Side, Ilnclude voluel from Schedule K or Schedule M,l
16, Amounl of Line 14 laxable 01 6% role
(Include valuel from Schedule K or Schedule M,l
17, Amounl of LIne 14 taxable {II 15% rate
(Include valuei from Schedule K or Schedule M.l
18, Principal lax due (Add lox Irom !.Inos 15, 16 and 17,)
19, Credill Spousal Povarly Crodit Prior Payments
+ 1,140.00. +
C",-,,,, ,
I AlM)I)!ll~! cfiv[[1!SE"l ItIS-iRUCIIOHSj"
I
113,
[ ) 5
o
..__ 8
RVnlaindor Rolurn
(for rlales of doolh prior 1012.13.82)
Federal blote To)( Return Required
TOIOI, Number of Sol, Deposit Boxf\s
z
III
5
~
ill
161_.........
I 7 I __..___.,
42,172.49
181
(91 _l.QLQ~},lL__.___.
97.06
(10) _____.._......____._."..._...._
10,160.26
32,012.23
1111
(12)
113)
1141
32,012,23
115) ...__,____x,__=
(16) ~~~2~:3._______x ,06 =
1,920.73
(171 ____._.._..._......__.._...._x ,15 =
I
~
IE
8
~
,..
1181
1,920,73
---..-----...--.-.-------.-.------.
Di"oun!
Inloresl
60.00..
1191 ...-~,200_00_.~
1201__. ____
20, If Line lQ is greater Ihon Line 18, enler the difference on Line 20, This is tho OVERPAYMENT.
m[]
thccll: here if you (lrc rcqlJosting D refund of' your over Dymont.
720.73
:tl. If Line 18 is grealer Ihen Line IQ, ontM tho dif/tHOfl~O on Lino 21 This is Iho TAX DUE, (21)
A, Enter Ihe inlerost on thu oollln{o duo on l.in'.'! 21 ^ (21Al
B. Enler Ihe 10101 01 Line 21 Clrld 21 A 01\ Lirlo 2 \ B, This i~ lht! BALANCE DUE, (21 B)
~ak. _~h.~~ P.~yabl. 10: R'_tllIl.r of Will., Ao_!_nt _..
J . ~ ~ BE SURE!if~NSWEiiALLciiilisTIONS-ON REVERSislDE AND TO RECHECK MATH ~;.c
U~der penalties of perjury, I declare !hot I hove ewmirladthi, rOlurll, including o({Ompanyino schedules and ~talemenh, and 10 the bell 0/ my knowledge and bolief,
it n true, corroct and complete, I declarothol all rool estale hClS beOfl roporlad (It truo marke! voluo. DodaroliM 01 prepml!H othnr than thtl personClI repreulnlalive II
based on all informolion of which prepare! ha~ any knowlfld~ 11
'5'iGNAfu~(ofP1Rsm~-5"'iilTfofl-FiliN~fi(JIl.i -- '-Aoofff,-f,- -. -- --- - ------ -.---...-. ---.. - -------- PAW" .-- .____n__' .----.---
?!...~/.a,{J ~/" I) ~'. 10i'07Shi1]('HOilcl,Shippensburq,I'l\17257 ....L~~3.Q-'l7
'~G RE 6re---ili Jl:~R Op-eRJI'HAN P ~fN1Alll[ 'WpR[S5, Dl>.1f
C ;/ / / ,:/ 200 l.'n.\11u)(')'Shllrq 'Prust Co. Bldq, , .;' ., ~Q / ,.,
- - 'LL. 1,..~tA-' ...... ... _J .. /
( ( () Chill1UJ<'l'shlln], Pl\ 1720]
720.73
Act #48 011994 pl'C>vldes lor the reduction 01 the tax rates Imposed on the net volue of translers to or for
the u.. 01 the spouse, The rates as pre5cribed by tho statute will be:
. 30/0 (,03) will be applicable for estates of decedents dying on or alter 7/1/94 and before 1/1/96
. 20/0 (,02) will be applicable for estates of decadents dying on or alter 1/1/96 and belore 1/1/97
. 1% (.01) will be applicable for estates 01 decedents dying on or alter 1/1/97 and before 1/1/98
. Spousal transfers occurring on or alter 1/1/98 will be exempt from inheritance tax.
PLEASE ANSWER THE FOLLOWING QUESTIONS
BY PLACING A CHECK MARK k) IN THE APPROPRIATE BLOCKS.
VEl!. ~
1, Did decedent make a transfer and:
a, retain the use or income of the property transferred, ..,..........................,..........,..............
x
b, retain the right to designate who shall use the property transferred 01' its income, ..............,
x
x
c, retain a reversionary interest; or ................,..,......,........................,....,..,..,....................
x
d, receive the promise for life of either payments, benefits or care? ........,..............,..........,....
2, If death occurred on or before December 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 of death without receiving
adequate consideration? ......"..,' ..,,,....,,,,..'" ......, .........."",....,",.... ........,.." .....................,
N/
x
3, Did decedent own an 'in trust for' bank account at his or her death?.........".........................' 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.
--
2iw96~lbB2
--
LAST WII,L AND TESTAMENT
I, EUGENE S. DUNLAP, of R, D, 6, Box 313, Shippensburg, Shippensburg Township,
Cumberland County, Pennsylvunia, being of sound mind, memory and disposition, hen,by
make, pUblish and declare this tny Last Will and Testament, hereby revoking and maki.ng
veid all wills by me at any time herotofore made,
~. I order and di rect the payment of all my jus t debts and funeral expenses aH
soon as may be convenient after my decease,
SECOND. I give, devise and bequeath those items of furnishings more fully described
...... I
on a list attached hereto. marked Exhibit "A", and incorporated by reference into this
my Last Will and Testament, to the heirs of my deceased wife, Anna E. Conrad Dunlap,
as follows, on a per stirpes distribution basis:
oJe (1) share to my wife's 'sons MERVIN L. CONRAD
One (1) share to my wife's soo, LESTER R, CON RAD .
One (1) share to be divided among the living children of my wife's deceased
son, Grant T, Conrad: PEGGY CONRAD, BRENDA CONRAD, ROGER CONRAD, RICHARD
CONRAD, RONALD CONRAD,
!!.!.!.R.I!. I eli l'"ct that each devisee and legatee named in Paragraph Second of this my
Last Will and Testament shall pay the estate or inheritance tax attributable to hts or
her distributive share of my estate,
FOURTH. I give, devise and bequeath all. of the rest, residue and remainder ef my estat ,
real, personal and mixed, whatsoever and wheresoever situate, to my children and
grandchildren on a per stirpes distribution basis as follows:
~.L .l ,f) dL11 Lil.
MARK, WEIGLE AND PERKINS - ATTOANgyS AT L.AW - , \5l5T KINO STRI;ET ~ St'iIPPENSBURG. F:"'A 1121.;7
One (1) sh8.ro to CARL II. DUNLAP
One (1) sha ro to CLEONIE E. DlINLAP
One (1) a h a ro to LOIS A, DUNLAP
One ( 1) share to be divided eq ually between my grandchHdren RANAE G, DUNLAP
and CARLA DUNLAP,
I!.FTH, I direct that in the distribution of my estate, the share of my son, CARL H,
DUNLAP, shall be charged the sum of THRF;E THOllSAND ($3,000,00) DOLLARS for a cash
advancement to the said CARL H. DUNLAP during my lifetime.
SIXTH, I direct that in the distnbution of my estate, the share of my daughter,
CLEONIE E. DUNLAP, shall be charged the sum of FOUR THOUSAND ~~4,eOO.00) DOLLARS for
a cash advancement to the said CLEONIE E. DUNLAP during my lifetime,
SEVE,TH. I direct that in the distribution of my estate, the share given to my
.
grandchildren, RANAE G, DUNLAP and CARLA DUNLAP, shall be charged with an advancement
of FIVE THOUSAND ($5,000;00) DOLLARS, for monies which I gave to tfteir father, HAROLD ~
DUNLAP, now deceased.
EIGHTH. I direct that the distributive shares to be given under Paragraph FOllRTH of
this my Last Will and Testament are to be ca1cu111ted as follows: Tho sum of TWELVE
THOUSAND ($12,000.00) DOLLARS (representing the advancements previously mil de during
my lifetime to tho above mentioned CARL H. DUNLAP, CLEONIE E, DUNLAP IInd HAROLD K,
DUNLAP), is to be added to my net estate avai.lable for distribution tnlder Paragraph
FOURTH and divided by four. The remaInder will then he divIded as provided ooder
Paragraph FOllRTII of this my Last WIll and Testament, leaa the advancements of $3,000.011
to CARL H, DUNLAP, $1.,000,00 to CLEONIE E, DUNLAP Ilnd $5,000,00 from the share of
RANAE C;, DUNLAP lInd CARLA DUNLAP"
--~U1~~.<.4J..--~-JJ t,() I, .Li;.!L-~,--
2/...
W.'"'''' AND "'-'<K'N5 - ATTO"NEVS AT LAW-"~ I" LA!lT '<lNO "T""'" - 'HIPPEN5BURCl, fA 17257
MAUK.
UV1~Oti (Xl pUll
,!~:Jt,?1'
""l~
SCHEDULE E
CASH, BANK DEPOSI'fS AND
MISCELLANEOUS
PERSONAL PROPERTY
.un . Please,PrinlarTYl'e
-~-fII.ENUMilER
21-97-004
COMMONWEALTH OF PENN5YlVANIA
INHeRITANCI TAX RITI,JRN
RUIOINT OECEoeNT
ESTATE OF
_______E:ugene_~~..IJllI1n1ilP ".
.IAII prop.rt!_lolntl~.~~!__~.I~~~~_!.~.I~~~_.~~__S~~~lv(lf.hl~_ ~lIsl b. dllclos.d 01"1 Sch.dul. Pj
ITEM
NUMBER
DESCRIPTION
VALUE AT
DATE OF DEATH
1.
Personal property appraised by Dennis L. Gotshall with
copy attached
1,190.00
3,439.42
3,346.86
38.17
166.91
.16
2.
AcCOW1t #410-070-3612, Mellon !lank
ACCOW1t #432-173-"6169, Mellon !lank
Interest accrued t.o date of death
3.
4.
AccoW1t #355-105001, Mellon Bank
Interest accrued to date of death
5. IDS Mutual Fund Accolmt 10,697.17
6. Liquidation of ACCOW1t. #5086-5812, Equitable Companies, 406.02
7. Refund, NEMs-Chronic1e 7.50
8. RefW1d, Sprint 23.20
9. RefW1d I Episcopal Sq1Jare 1,247.00
T,OT~L 1,A,lso onleron line 5,_Ro'~pllulalionl $
20,562.41
(Altoch oddltlonol8V," )( 11" ,hflflll if moro SpCHfl is nflodoeJ.!
..
dl~il III ... '"
III '" III
. . .
'" N '"
...
~n! I
N '" .... Ol
'" 0 0:> 8'4I~
. . .
0\ III .... ft~i
'" GO '"
..,. '" ...
. . lIl'"j
'" '" . ....
~oJ.'j~
~al lIl'="
~i~:i
i ~i ~
Ihli
I>< :i.l; 5
.... Il) ~ ~ ~ ~
... ...
. . :i......tJl
0 ..
'"
I I I I
~g
~r ~ae~
~ :i; N <D ...
'" co 0\
. . .
<II <D '"
'" '" '" <J
'" '" ... 41 41 Ol
. . j;l oJ 41
'" '" '" '" ..
fJ II fJ 41
I~ IN .,.. 'I"'i ..
"" :> "" 1'1
. 'j1Jl'jH
~ 8 III .. ...
. 41 ~ 41 .
III U U
~ ~ Ol
~ :d 'm $
e!l~..~
'" 0 '" tJllllHp.,lIl
co CICI 0\
~I I I I I I I I I
... (/I N
'" N 0 H
I I I g~::alll
.... '" N
0 0 0
It oJ
j .. Ol
~ I 41
..
41
oJ '" '"
. 1'1 II H III ~
1Il H~c8 8']
I ~ -5 fJ '~fJ
I 41 <J 41
g I I ,,,j (J '"j '" (J
II: 1Il1ll
M III 1Il "'<1 f.o< III
'~R .8 ~
... 0\ .0< 0 1'1
... <D i U II) CU II) ....
<D ... ... 41 ~ ':d ~ ~
... '" <D 0
I I 0 (Jp.,1Ilp.,1<I
I 0 '" III
.... .... 0 ;
0 '" '" I 1 I I I
I I I
0 N It'I 8U[gl/lU
'" '" It'I
'" .. '" p.l/lp.,1<I
I.. /' J
,) ,) I
1,0
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
INHUU IANCl lAX DIVISION
DUll. lBDbOl
IIARR'IS8URG, 1'. 1l1?6-0601
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
09-09-97
DUNLAP
12-18-96
21 97-0004
CUM8ERLAND
101
E=_~-~~~~~nn~~l~~~,~. -=:]
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE .. RETAIN LOWER PORTION FOR YOUR RECORDS .....
REV: iii -';7 - EX" -Ai: p' - f o:F 97 Y -NO Yi 6 E - -ci F" YNHE if i i' ANCE' Y AX' ;iP' PR'A is EM E NT ~ - -A i. i-ciw A H-C E" a"R'" - - - - - - - - - - -" - - -
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
EUGENE S FILE NO. 21 97-0004 ACN 101
If an assessment was issued previously, lines 14. 15 and/or 16, 17 and 18 will
reflect figures that include the total of ~ ~eturns assessed to date.
ASSESSMENT OF TAX:
IS. Amount of Line 14 .t Spousal
16. Amount of Line 14 t.~.bl. at
17. Amount of lina 14 taxable at
18. Principal Tax Ollft
JOEL R ZULLINGER
200 CHMBRSBRG TR
CHAMBERSBURG
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
CD BLD
PA 17201
ESTATE OF DUNLAP
TAX RETURN WAS I (X) ACCEPTED AS FILEO
RESERVATION CONCERNING FUTURE INTEREST . SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1, R.~l Estate (Schedule A) (1)
2. Stocks and Bonds IS~h8dul. 8) (2)
3. Closely UMld stock/Padne,..r;hip Interest (Schedule C) (3)
4. Hortgages/Notes Receivable (Schedule 0) (4)
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (6)
6. Jointly Owned Proparty IScl1edule F) (6)
7. Tr.nsfers (Scl1edula Gl (7)
8. Total ASD.tS
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expens.s/Adm. Costs/Hisc. Expenses (Schedule H) (9)
10. Debts/Hortg.g. L1abilitielli/l.iens ISch.dul. Il (10)
11. Total Deductions
12. Net Value of Tax Return
13. Ch.ritablI/G~vernmental Bequests (Schedu11 J)
14. Nat Value of Est.te S~bj.ct to Tax
NOTE:
rllt.
Una.I/Class A rah
Collaterll/Class Brat.
(15)-
(16)
(17)
TAX CREDITS:
PAYMENT
DATE
'--153'-T7":"9f"
06-04-97
RECEIPT
NUMBER
AAIB5275
AA2113B6
DISCOUNT (.)
INTERES'rIPEN PAID (.)
60,00
,00
L
I CHANGED
7,000,00
14,610,08
,00
,00
20,562,41
,00
,00
18)
10,063,20
97,06
III )
112)
113)
114)
,00 y, ,00=
32,012,23 X ,06=
,00X,15=
118)
AMOUNT PAID
i, 14f:Oo
720.73
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
~.---_.
TOTAL DUE
, IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INfERES1',
C-
~~('I..,.."
':r;iI.'\,
; ;J", ' 4:'11'
~.t.W'
U~.li.1 t.i ~H 101.9Jl
EUGENE
S
DATE
09-09-97
NOTE: To insure proper
credit to YOUr account,
submit the upper portion
of this form with your
t.x payment.
42,1'12,49
1 n ,16l1...2.6..
32,012,23
,00
32,012,23
,00
1,920,73
,00
1,920,73
1,920, 73 ~
,00
,00
,00
IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIREO,
IF TOTAL DUE IS REflECTEO AS A "CREDIT" (CR), YOU HAY BE DUE
A REFUND, SEE REVERSE SIDE OF TIllS FORM FOR INSTRUCTIONS,)
RESERVATION I E.tate. of decedlnt. dyIng on or b.forQ n.oe",b.r 12, 1982 ~- If any f\jtura Intlire.t In thl I8tnt8 II tran.forr.d
in po.....lon ,or InJOY1ll8f\t to Clnll 8 (collnt.ral) beneflc;!.rl.. of tho decedQnt aftel" thl 8xplratJ~ of any ..tate for
I1f. or for year., th~ ~glllmonweDlth hereby expressly relerve. the right to appraise and nl'o" tranlfer Inherlt.nce laxes
at the lawful Cla.1 8 (col1at.ral) rate on any .uoh futur' Inter..t.
PURPOSE OF
NOTleE'1
PAYMEHTl
REFUHD (CR),
OBJECTIONSl
ADMIN
ISTRATIVE
CORRECTIONSI
DISCOUNT;
PENAI.TY,
INTEREST 1
To fulfill th. requIrllmentl of Sootlon Zl(IO of thl Inherltem08 and E.tet. Tax Aot, Aot 21 of 1995, (71. P.S.
fieot1on 9140>.
Detach the top portion of thll Notice and .ubmlt wIth vour ~aYlllent to the Reyllt~r of Will' prlnt'd o~ the r.v.r.. .Id..
"-Makl oheck or mon.y order p.yable tal REGISTER OF HILLS, AGENT
A refund of a tax credit, which wes not requllted on the Tex tfeturn, lIa'/ be requ..ted by co.pletlng an "Applloatlon
for R.ful1d of Pllnnlylv.nla Inheritance end Efltete hI(" IREV"1313). Applications ar. aval1ab18 !!It the Offloe
of thl Reglltlr of Willi, any of thu 23 Ruv.nuu DistrIct Offlcel, or by callIng th~ IPlclal 24-hour
antwerlng urvlcQ nUlllbers for forllll orderingl In Pennsylvania 1~800'.362-2050, outside P.nnlylv!lnIa "nd
".\thIn 10c"1 Hllrrhburg .roa 0171 781-80':14, TOO. (7171 772-2252 (Hurlng Impedrnd OnlY>'
Any party In Inter..t not .ethfl,d with the ItPpr!llslllent, "Ilowance or dls.llow.nce of doductlont, or a..en..nt
of tax (Including discount or Interost) a~ shown on thll HotleG ~Ult obJQct wIthIn sixty (60) days of reo.Ipt of
thIs Hotln. bYI
~~wrltton protost to the PA Dopart",.nt cf RQv.nuQ, IIcard of APpulI, nept, 281021, HarriSburg, PA
'~el.ctlon to havl the Ra~tlr duturllllnod at audit of tho or-count of the per.onal rupresuntatIvo,
-~apPlal to tho Orphan,' Court,
11128-1021,
OR
OR
fftctual .rrorl dl~covor8d on this ftSSelsllont should be addr..sad In wrIting tal PA D8P8rt~.nt of Revenu.,
Bureau of Individual r.I(III, ATTNl Post AII8ISlllent Review Unit, Dept. 280601, .l~rrhburg, PA 17128-0601
Phone (111) 181-6505. Se. page 5 of the bookl.t "Instructions for Jnh.rltanco Tax R.turn for a Re.ldlnt
O.oed.nt" (REY-IS01) for an .xplanatlon of adllllnlslratlv.ly correctable .rror..
If any ~.I( due h paId within thr.. (3) clllendl!lr 1I0nthl 8fhr the decedunt', death, a fivu perc.nt (S%l dIscount of
the tUK paid I. allowed.
The 15% tax ftlllnQsty non-particIpation p.nalty J. COlllput.d on th. total of the t.K and Interlst al....ed. and not
paid before January 18, 1996, thQ fir!'!t day ofter the and of thl tax lllPln..ty perIod. Thll non-partlclplItlon
penalty i. app.alabll In the Iftllll lIann.r and In thl thu la.. tl.. purlod IlS you would app.al thw tax and lnt.r..t
that ha. b..n .u....d ItS Indlcat.d on thit notloe.
Inter..t 11 chargld beginning with first dPlY of delinquency, or nino {91 Illonth. and (lnl (1) day fro. the dati of
death, to thl date of p.Ylll",n\' TftK8I which blCUII dal1nquent before Janu.ry 1, 1982 bur Int.re.t It thl rat. of
.lx (6%) perc.nt per .nnulI calculatld at a dilly rnte of .000164. All tax.. whloh blo8"u d.llnquent on lmd ntter
January 1,1982 will b.ar Int.r.,t at" rflte which Mill vary frOM cal.nd.r yenr to calendar y.ar with th.t rate
announcld by thl PA O.partM.nt of RQv.nuu. The IPpllcoble Intere.t rates for 1982 through 1997 arll
'!!!! Intlr..t RPlte DRily Interllt Flletor :!!!r Intlr..t R.te O"lly Int"rut facltor
19U 20i; .000548 1981 9% ,000241
1985 16% ,000438 1988-1991 11;; .000301
1984 11% ,000301 1992 9;; .000247
1985 13% ,000356 1993-1994 1i: ,000192
1986 10% .000214 1995-1991 9% .000241
u Inter.1t II calculatld .. folloWIl
INTEREST . BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINqUENT X DAILY INTEREST FACTOR
--Any Notlcu i.sued after thl tax blCOIII' dellnqulnt will r.fllet .1'1 Int.r..t calculation to flft.,n (IS) d.~.
bl~o"d thu dati of the al.....ant. If PIYMent I. IIPld. after thu Inture.t cOllputatlon date Ihown on the
Notlc., additional lnt.r..t .u.t bl cPllculated.
11II\1
1M!
"I' '
f: -_ ~ ~ 'q
1 ',;
~;; .} - .-'
~ ~-- ,-~
SC\l, '",
"
'1,_,
!'
"
~
\E Ql
4-i i
0
~
'I ;:1
I 0
~
.
,~ ~
! ] .
. ~
u i ~
i' a
"
(----)
I',
I" I
INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS)
/ ' ')
"
, FOR DATES OF DEATH At"TER 12131/91 CtUCK HERE
IF A SPOUSAL
I POVERTY CREDIT IS CLAIMED I
F1LF. NUMBER
21-'J'!-004
IHv.l~OO f)(... (I <(.l)
;(
Il~:~r;),}(\
'<l4}7H~
(OMMONWEAlft1 CH PfI'lNS'l'tyM4IJ,
O[PARTMENI OF R!'V[NUE
DEPT ~B06(11
tIARRI!lBUR0, f'A__I?1?~,0601_, I
Df(! OE NT' $ NA~\f(I^~Tfi!rIT-~iT[);:\if)f,i 'l--iN,'11 i.li
Dunlap, EU'Iene S.
566AL--SECURilY Nlll.IIIER
NUMBUI.
(DUNf'f (O!)!
YI^R
r li"{(i-"I""r' J{'<;"(!:) M I'TrH" ~(it i ~ .[;:;;n.
] 01 Nol"th \)ucon "Lrue!:
Shi.ppensburq / 1'1\ 17257
""'''''1 Currb('rLmrl
AM'/U'" RiwviLi I'" 'H"'II~'(JII"
...
ili
In
t:1
"
I"'~'~~~'~;; [)
1,1 HPII~AI\l1 ~"q'''''''H, ~F(lU~I'~ 'I~,!f !iA\1 It~',T ,I'll, '.""1".1 ;'1"'[
.IO....!! Uf 11IRIf!
I 6/28/1905
1!,()(lf\lSIClJllll(IHlMnIR
I
164-36-5051
I I 3
I I 5,
!XI 2, Supplement"l Relurn
[ ) I, 0riginol Return
[ J 4 limited Estate
r I 6
Romaindor Return
Ifor dCllo$ of death prior to 12.13.02)
Federal E~iato TOI< Return Reqllirod
w
~~lI)
<.>"..
wc..<'>
%:oQ
<.>"....
It'"
'"
; 4" Fuluro lnlore,t Compromi$o
(for dotos of deCllh oftor 12.12.82)
Decodent Died Te~late I ! 7. Ooclldonl Maintclinod Cl living Trust
(Allach copy of Will) iAtlach copy of 1 rust)
ALL CORRESPONDENCEA-NO-CONFIDENTiAL'-YAx-iNFORMATlo"fit.aULD BEDIRECTED'TO;,m .._~.__..--._~._.~--,.
"N'AMr----- ---'-~~'----'-'" COMPlE1r MAIliNG AOORe~s
Joel R, Zullinger / Esquire 200 CtlEln~)ersbunJ TrL1st Co.
1'-'''''0'''-'"1''"," Chamborsburq, PA 17201
.___.8 Totcll Numbor 01 Safl;! Depolit Boxes
..-
V>z
Ww
""
"z
i3~
Blc1q.
261::6Q29
_L717_1
3/053.60
(1)
(2 )
( 3 )
(- )
(5 )
Roal EUCllo (Schedulo A)
Stocks and Bonds (Schedulo B)
Clo~ely Held Slock/Partnanhlp Inlorll$t (Schodulo q
Mortgages and Notes RocolvClblB (S,nodulo 0)
Cosh, Bank Deposits & Mlscellnr\oous Por~onal Properly
ISch.dul. E)
Jointly Owned Property (Scnodulo F)
Transfers (Schedule Gl15chedule l)
Tot(ll Gross Assets (toto I lines 1.7}
Funaral El<penses, Admini'trcllive Costs, Mlscolloneous
hp.n... ISch.dul. HI
Dobts, Morlgage lklbllllie\, lit.los l5chodule I)
Total Deductions ltotal Lines 9 & 10)
Nel Value of Estate IlIne B minus line 11)
Choritable and GO'lernmentol B'oquosh (Schedule Jl
_~~~~':~...~~_~J~~~ _1 01<_.1~~~___!}, ~ir:u.~_ ~~~_e___~~J___
Spou$QI Trc/nsftm (for dotes of death after 6.30.941
See Instruction, for Applicable Percentage on Rever,e
Side. llnclude volues Irom Schedule K or Schedulu M,l
Amount of line 14 toxable elt 6% rtltfl
(Include values from Schedulo K Qr SchedlJle M.)
Amount of line 14 tal<oblo ot 15% ,(11(1
(Include volues from Schedule K or Scnodulo M,)
Prlnclpdlt(ll< dUfl (Acid 10)(, from I.illll~ 15, 16 nnd 17,)
Credil~ SpolJwl Povflrty (rodll rri(}r PoynlOnll
+
I.
2.
3
4,
5.
'"
<> 6,
5
E 7,
... 8,
..
<.> 9,
w
"
10,
II.
12
13,
114,
--~_.-
15.
16,
17,
z
!2
~ 18,
19
lIE
<>
<.>
~ 20,
...
21
- 335.00
16 )
171
2/718.60
I B) .
27~!O~
19)
(10) ....
278.00
2 , 440. 60
(111 ,,-
(121
1131
__n.._n__~__~__.___"j!~L"_,,,.~~~40 ..60 __
(IS)
(11)1 2,440.60
(171
Dise>Junl 1/lltHOSt
+
x,___.._=
146.44
x .06 r;;
x ,15 :;
146.44
(181
(191
1201
If Une 19 is greator Ihon Linn
mil
1 A, I)/,Ior Inn diHflronco (lO line 20, Thi\ is ,he OVEAPA YMENT,
Choc" hlHO if you (lro roquestlng a rofund of your ovorpaymont.
146.44
If Une 18 i~ 910atflt thnn linn 19, (Inll'! Ihn diffulonul on linn 21. Tnis is Ino TAX DUE, {21l
A, Enlollne intoro~1 on thll hr,lflllClI duo ill) linf) 2\A (21A)
J 8, I:nlor Iho 101<,1 01 lino 21 ",,,I )1,\ "" l"", :>111 Thi, i. Iho BALANCE DUE, (2\BI 146.44
_ ,. ... . __n;::~ C,h;~Y~:;~~ I:N:::;~~"Ao:L :1~~S~;~~~~N.~~~A~!~~AND'iORICHiCK'MATH-..(-;.c"'----"-
Under penahlfls of perjury, I dllclore Iho! I hClY(l flwminnd fIllS rnlllrrl, indudinq C1(wmponying 5(nndules ClOd slatttmonu, and to the best of my knowledge Clnd belief,
it is Irue, correct ond cornplcto I dodnrlllhot olllf)ol f'\trl!1J hOl bUllfl rnportocJ otlrllO nlorket value, Onclnralion of prepmor olne, tnan lhe porsonol ropralentativo is
bOled _on olllnformcltion of which prapnrer h(ll ony kfH'wlnd(l11
~ll~NAllJliE Of--PE~~l)t~~r(~}1J"f f()~ filiI<" RI lll~rj I [,~! ,
,,' /"""'41J';r,'a.-L.:.? 1070'! SIt,ll,' 1"'.1<1/ ShiPlx'nHb\lnr, P^ ]"/201
sloJx1U}Rll:i 01 Illt~I'A~IIlOIH}II~~'tR^I'YI \II['~I"
( W /, " 'L('" "eoo Ch,mh'rHl>ul'" 'l'nls1 Co. J\l<1q.
- . \, )(.1." /f.~ t'1PIlU)('I'~;hlll\l, pJ\ 17:!01
(, (
11AI{
/."),,~. '7....-
- r< ...2:-7
[""f
/X...:<;Z 'l?~
111.,,1',,11', 1"1'1]
.
SCHEDULE H
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES Plea.. Print or Type
"_ I _ .___.., ".______, _._ ___' ___
m__ -lFILE ~~~:~~~;4-_ .
((IN,MONWfALltt (H pfNNsnVAtjlA
INtiERIIAt-.!C[ IAK RUI/RN
RE~IOINI ()[C[IHt-H
ESTATE i5F--.-~-~"'~----""-'---"-'--"----
Eugone S. Dunlap
I
ITEM
NUMBER
DESCRIPTION
AMOUNT
A, Funoral Expen....
B.
1.
1.
Admlnlltratlve COital
Porsonal Representative Commissions
Social Security Number of Personal Representative: __---..:.......____,____.__
Year Commissions paid
2, Attorney Fees
3, Family Exemption
Claimant .,. ._,
4.
C.
1.
2,
3.
4.
5,
6,
7,
8,
Relationship __
Address 01 Claimant at decedent's death
Street Address
City
..---.____....._.._____,.....___.__,State _,,__ Zip Code.....___,___
Probate Fees
Register of Wills, filing supplemental return
Mllcellaneoul Expenle"
Joel R. Zullinger, document preparation and hffildling
settlement
Joel R. Zullinger, preparation of deed transferring real
estate
Carin Walter, notary fee on deed
Cumbetland County Recorder, transfer tax on transfer of
real estate
TOTAL IAlso enter on line 9, Recapltulatlanj
$
(If mo.. 'paco I. needed, Inlert additional Ihoots 01 lame .1...)
15.00
100.00
60.00
3.00
100.00
278.00
l~=~:::A"~~~~f==:t:t.d _~:~I
MAKE CHECK PAYABLE AND REMIT PAYMENT TOI
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISI.E, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
R"EV: iStii - Eif -;. i= ii" f ii if: 9iY - Niii'-i c E" -0"" YNH Eii i;: At-leE - "'fAX - 'A-P PR'A"i S E ~lENT',' -;. i:. -Cow AN-C E' 'OR - --- -.. - - - - - - - -.. --
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
EUGENE $ FILE NO. 21 97-000{, ACN 101
If an assessment was issued previoUSly, lines 14, 15 and/or 16, 17 and lB will
reflect figul'es that include the total of ALL returns assessed to date.
ASSESSMENT OF TAX:
IS. Amount of Un. 14 at Spousal rate
16. A~ount of Lina 14 t.x*bll It Lin.al/Cllss A rat.
17. A~ount of Lina 14 taxable .t Collateral/CI.s. 8 r.t.
18. Principal Tlx DUI
Jl) hi //)
BUREAU OF INDIVIDUAl TAXES
1~ltI ~I1ANCl lAX 1I1\11SION
flIPI. ;'IIObOI
t!A~RISIIURG, PA 1'/ll6.06QI
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTIC[ OF INflERITANCE TAX
APPRAISEMENT, All.OWANCE OR DI~AlLOWANCE
OF DEDUCIIONS AND ASSESSMENT Of TAX
,
,t-.
J \. I
DATE
ESTATE OF
DATE OF DEATH
FI LE NUMBER
COUNTY
ACN
03-16-98
DUNLAP
12-18-96
21 97-0004
CUMOERLANO
101
JOEL R ZULLINGER ESQ
200 CHMBRSBRG TR CO BLD
CHAMBERSBURG PA 17201
ESTATE OF
DUNLAP
TAX RETURN WASI I
) ACCEPTED AS FII.EO
I X) CHANGED
RESERV~ CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: SUPPLEMENTAL
1. R..l est.t. (Sch.dull Al
2, Stacks snd Bondi (Schedull 8)
3, Closely Held stock/Partnership tnt.rest (Schedull Cl
4. Hort;agls/Notl. RlcliYable (Schedule D)
S. C.sh/8Ink Deposita/Hisc. Personal Property ISehedule E)
6, Jointly Owned Property (Schedule F)
7. Transhrs ISClhed~ll. G)
8. Totll Ass.t.
RETURN
(1)
12)
13J
(4)
IS)
1&)
17)
NO, 01
3,053,60_
,00
,00
,00
,00
,00
,00
18)
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funerlll Expenses/Adm, Costs/Hhc, E)(pIHUeS (Schedull H)
10. Debts/Hortgage liabilities/Liens ISchedule I)
11, Total Deductions
12. Net Value of hx Raturn
13. Charitable/Govarnmental Bequests; Non~.lected 9113 Trusts ISchedule J)
14, Net Velue of Est-te $ubjlot to Tex
278,00
(9)
(lO)_,,_~
(11 I
112)
113)
114)
NOTE:
115) ,00 X ,00.
11&1__34,787,B3 X,06.
1171 ,00 X ,15._
118)
TAX CREDITS:
PAYMENT
DATE
-03-T7="97
06-0{,-97
12-23-97
RECEIPT
NUMBER
....AATilS27S-
AA211386
AA242593
OISCOUNT (t)
INTEREST/PEN PAlO 1-)
60,00
,00
,00
AMOUNT PAID
i-;T4.0~O
720,73
146,44
INTEREST IS CHARGED THROUGH 03-31-98
AT THE RATES APPLICABLE AS OUTLINED ON THE
REVERSE SIDE OF THIS FORM
I~d.
IrttJ.'
U1.j\11 (X II~ Intll
EUGENE
5
SEE
DATE
ATTACHED
03-16-98
NOT! CE
NOTEI To insura proper
cradit to your account,
subnit the upper portion
of this forn with ynur
tlX plyn..nt.
3,053,60_
278 no_
2.775,60
,00
34',787, 8~
,00
2.0B7,27
,00
2,087,27
TOTA~_!.~~~Il..~~~Tt-= _-.3.,!,067, lEJ
BALANCE OF TAX DUE 20, 10
-~----_._-- -----
INTEREST AND PEN. 4,44
,_._.TO_T,~~_D.L'~_._. .__.~,_~_
IF TOTAl DUE IS lESS TlIAN ~I. NO PAYMENT IS REQUIRED,
IF TOTAl DUE IS REHEcnO AS A "CREDIT" (CR). YOU MAY BE OUE
A REFUND, SEE REVERSE SlOE OF TillS FORM FOR INSTRUCTIONS,)
· IF PAlO AfTER DATE INDICATED. SEE REVERSE
FOR CAlCUl.ATIOM OF ADDITIONAl INTEREST,
AESERVATIO~ll Es\l!ttu of decedentl dying on or blfore Oecelllber 12. 1982 -~ Jf any futuro Interllt in the 81tate, 11 transferr.d
In po.s.sslon or .njoy~.nt to CIa,s 8 (0011aterai) beneflciar!es of the decedent after the expir~tlon of any Iltate for
llh or for yel!lrs. the COMMOnWol!llth hlreby exprllllly reserves the right to apprl!l1a4'l l!lnd a..... tran.fer Inheritance TaX81
at the ll!lwful Cl~11 8 (collateral) rate on any such futuro Interl,t.
PURPOSE OF
NOTICE I
PAVMENT I
REFUND (CR) I
O!JECTIONSI
ADHIN
ISTRA1IVE
CORRECTIONS:
DISCOUNTI
PENAL TV I
INTEREST:
To fuHl11 the requlr"lIl11lnh of SeQtJon 2140 of the Inher1tance and Elhta Tax Act. Act 21 of 199!i. 02 P.S.
Section 9140).
Oetaoh the top portIon of this Notice and ~ubllllt with your payftent to the Rlgister of WIlls printed on the reverie sIde.
..Hake chlQk I'.Ir lIIoney order payable to: REGISTER OF MILLS, AGEN1
A refund of a tax credit, whlc., was not requested on the Tax Return. Day bl roquested by co_pllting an "ApplicatIon
for R.fund of P.nnsylvanIa Inh.rltancll and Estate Tax~ (REV-1313). ApplIcatIons are available at the Offioe
of the Register of Willt, any of the 23 R"vQnulI District Offlc8l, or by cftlllng the spedal 24-hour
answering urvlce nUllbers for forlll orderingl In Penrlsy1venla 1-800-362-2050, outside P.MsY1vanla and
within local Hal'rlsburo area (717) 787-6094, TOOl (17) 772-2252 (Hearing I.paired Only-l.
Any party in Int.relt not latisfled with the appralse.ent, allowance or dllpllowance of d9ductionl, or a"oll.ent
of tax (Inoluding discount or Jntlrelt) 81 Ihown on thie Nottce IIlllt Object within .lxty (60) days of receipt of
this Notice bYl
"written protut .to the PA nepartll:lnt of Revenuel 80ard of Appe/lh, Dept. 281021, Harrisburg. PA 17128-1021, OR
--election to havQ the Ilatt~r deterlllned at audit of the account of the p.rs~nal repres.ntative, OR
--appeal to the Orph8nI' Court.
Factual error. dlsoovered on thh aueunnt should bll addr....d In writing tOI PA D.part~ent of R.venu..
8ureeu of Indlvlduai Taxos. AT1N: Post Assess.ent Review Unit, Oept, 280601, Harrisburg, PA 1712a-0601
Phone (717) 787-6~OS. See page S of the booklet nInstructlons for Inheritance Tax Return for a Resident
Decedent" (REV-150l) for an exp18f\8tion of ad.lnlstrativ.ly- currectabh errors.
1# ony tax due is paid wlth!n three (3) calendar 1I0nths after the d.cedont's death, fl five percent (5:0 discount of
the tax paid Is allowud.
Thill 151: tax aMnuty non-participation pellalty is co.puted on the total of the hx and Intlrut au....d, and not
paid before January l~, 1996, tho first dbY after the .nd of the tax allnesty periOd, Thl. non-participation
penalty lit "ppeaJable In the SIlIIUI 118nner and In the the sa.e tIlle periOd 8S YOLI would appeal the hx and Interest
that has bnen assesJQd 8S Indicatod on this notice,
Inter..t h charged begInrdng with first day of dellnquc",cy, or nine (9) 1I0nths end on. (1) day frOIl the date of
death. to the datil of ptlYllent. fal(.t which bec8llCl delinquent before January 11 198;' bear Interut at the rllltfl of
.il( (61:) perc.nt per l,,"nUII clIlculltted at" dally rate of .000164. All talllS which bocl'l1lUl dollnquof1t on and after
January I, 1987. will bear Int.reAt at n rnte whlr.h wIll vbry fr~. cal.ndar year to cl'llendl'lt year with that rat.
announced by the PA l)ep8rhent of RDvenlle, The applicl'lblo InterCllt reteu for 198Z through 1998 ar81
~ Interest RlIte ~.1!r.!.!.L!:~ l'!!! Inter8st Rtlte ~tnhlro"t Factor
1982: 20% ,000548 191\7 9% .000247
1983 16'1, .000438 1988-1991 111: ,000301
19M 11% ,000301 1992 9% .000247
19&5 13% .000356 1993-1994 7% ,000192
1986 10% ,00027(, 1995-1998 91: .000247
--Intere.t is calculatod .. follow. I
INTEREST. BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
~~Any Notice iuued lifter the tax beCOIIII dol1nQlllnt will reflect 11'" Inter..t oalculatlon to fIfteen (15) days
beyond the dl'lt. of the as'..slllont. If pay.ent II .ade aft.r the Inter.lt co.put~tlon date shown on the
NoUc., rtddltlonal lnhrut ,.lllt bll calculated.
.'
~
~~
~~
~ ~~
(I) ~C,;)
~ ~~
tt:NC
o ,E..,
~~:::
~~
'a~
"':lO'j
:,-4
'_f ill
i
!
)
(C
g
..J~
"'0
t-N
1/)....
:>~
11:<
t-ll.
l!ll!l
0::11:
:>:>
",0:;
1/)1/)
11:0::
UjUJ
",0:;
:Ii:li
H
UU
o
o
N
-
<ll .
I -
-
-
M -
.-I
i 0
~ r--
.-I
:;:j .
t;: 8 iiS
'tJ I .
OJ
~ .-I
~
,~ a
,'- I
','.'
r,
('
,-
:
~
....
"
<
l!!ll.
"'l!l
~~
01/)
"'z
UJ
ll.
ll.
:r
I/)
-
-
-
.
-
-
-
..
-
-
':
-
1" ,
~
, "
~ l
" ~
t~
,J ,~
.
~
"
~~
----
f
-11'-,..
....... ~."....
.
,
.
PAVHf;NT I
D.heh the top portion of thh NoUo. and lub.1t with your pav..nt lIade PtlYlbl. to the nlllO and addre..
prInted on the rever.. Ilde,
If RESIDENT DECEDENT uko ch.ek or 1I10ney ardor paYablo tOI REGISTER OF WIl,lS 1 AGENT,
If HON~RESIOEHT OEC~~OF.NT 'JIl'lkll chllok or mono 'I ordot payable tOI COMHONWEALTH OF PENNSYLVANIA,
REFUND (CIOI A rofund of a tax orodlt, which waf; not rllquo.tod on the Tax RlIitUl'n, may b. reqlJutl!d by OOMpl.tlng an
"Application for Rofund of P.nnlvlvanla Inhllrl\an~. and f.otate Tax" (REV~131~), Appllcatlonl sro avallabl. at
the OffiCII of the Righter of Willi, any of thl 23 Rlv~. Ohtrlct Offlc.1 or frail the Oeparhumt'l 24-hour
anlworlng "I'vleo nUllb.rl for forlll orderlngl In Pennnlvanh 1-800-362-20&0, outllde PonnlylVMla
and within local Hllrtisburg aroft (717) 787-8094, TOOl (717) 772-22!i2 Ojearlng Illpalrlld only),
REPL V TOI
QUllltlon. r.gatdlng orrorl contaInod on thl. not leI should be Ilddralsed tOI PA Oepartllent of Rovonue, Bureau
of IndIvidual Tax.., ATTNI POlt Assessllent ~eviolol IJnlt, Dept. 280601, ttilrrJsbuI'lJ1 PA 111?8-0601, phone
(7171 187-6!i05,
DISCOUNTI
If any tax due 11 paid within throe {3l cah.rldat lIIonthl 8fter thll docedent's dellth, a flve p.rcent (SiO dileount
of the tax paid il al10wlld,
PENAL TV I
Th. 15% tax allnellv non"partlclpatlon penalty III COIIPUted on the totlll of the lax ftnd Intllrelt allund, and not
paId before January 18, 1996, tho fJrllt day !!lltet the end of the tax i!llInuty period,
INTERESTI
Int,r..t 1. oharg.d blilAinnJnQ with ftrlt day of dolInqu.ney, ar nln. (9) lIanth. and an. (ll dav frol th.'dat. of
d.ath, t~ the dati of pay.ent, T~w.1 ~hlch ble... d.linquent b.for. January 1, 1982 b.ar Inter'lt at the rate of
Ilx (6%l peraent per annuli calelllfltlld at II dailY rat. of ,000164, All taxu whic:h bec"" dallnquent on and after
January I, .'182 will bear .t.r..t lit fl tat. whloh will vary frail call1ndllr YIlIU' to oaUndar voar with that rat.
announood tl'/ the PA Ollpartllant of Rllvenu., The flPplleabl. IlItlltut tatu for 1982 thtough 1998 arll
Vear
Int.tut Rat. Dally Inter"lt fllctor
Voar
Int.tut nate
Oall~ Intorll.t Factor
19U 20:< ,000;.',8 19B7 9% ,.)00241
1983 16% , 000Cj~8 1988-1991 11% ,000301
1914 11% ,000301 \992 9% ,000247
1985 13;: ,000~S6 1995-1994 " ,000192
1966 10% ,OOO174 1995*1998 9% ,00020+7
--Interut 11 caloulat.d .. folloWl1
INTEREST . BALANCE OF TA~ UNPAID ~ NUMBER or DAIS DELINQUENT ~ DAILY INTEREST FACTOR
--Any Natt,.. I..u.d after thtl tal( bee 0.... d.llnquent 101111 rllfl.ct an Inter..t nalcuhtlon to f1ft.." (IS) day,
beyond thll dab of the 1II......n\, If p~y..nt II lIadtl lifter the Interllt cOl!Putatlon dati thown on the
Hotlc., addltion.l interut lIlUlt bo oalcuhted,