HomeMy WebLinkAbout97-00052
No. "1 - lJl - ,,/
_.~~,..__.,..~._-~-..._,._~--,
Estate of _ Grac~,-.F'. Allison
, I>ecellsed
DECREE (W PROnATE ANI> GRANT 01<' LETTERS
AND NOW _i!'aTl~!'lrx..?_I.,_,,,__ ,_,.___ 19,.97.._, in considerUlion or the petition on'
,the reverse side hcm.f, satlsfae'tory proof having heen presenled hefore Ille, 1996
IT IS DECREED that the in,lllllllelll(s) dated..JIJ.'!.:!L,2.1L,l9.?S; _AugusL.?lL1996 and S~ptember 19,
described thercin be admitted 10 prohale und flied of record as Ihe last will of
Grace F. AllIson ,
-----.--..----~.._--_.._..._--.,"..._~-_....,.,_._~...-_.__._--_._-----,_.._._-~~------'---I
and Letters ~st~n~___~____ .,__,,__,__
arc hereby granled to ....E.-:::l:~in _DePO~_~~,Yank anc1..2:.n1st:.. C~1;)any ___
-7lA)I~?Jt~~~L' i0m~?r-t'-;/.
I Rcgt~ll1r or Wills (j
MARY CLEWIS
FEES
J>robate, Letters, Etc. """'" $ 2 70,00
Short Certlfieates( 6j ""',,'" $ 18,00 .
Renllnciation """""""" $ ~
Codicil -~'c,uO
X-Pa'ges -- $ n ,00
JCP TOTAL ~ $ r, nn
Flied "., 0~N.~~~Y, ,~1 " ,l,Q~?, , , , , ,3A( f P,O
_ Joel R. Zulli~ 17516
^ TTORNEY (Sup, CL 1.1), No,)
200 Chambersburg Trust Company Bldg.
Charrbersburg. PA 17201
ADDRESS
(717)264-6029
PHONE
~~ -rl :0
~ ..,. --.J m
0
I" n
" L ....1
~ (.1
-.
CI, U1
:~., , 'U "
, t-.,l ..
,"j,- " VI 0'
}; ;,;1 - .-1>
'"
Called Bank on 1-~1.97,
,\
.~
.~
>~
~
~
~j
~
~
living at the time of my death.
c. Eight percent thereof to Christ United Methodist Churoh,
Shippensburg, Pennsylvania, to be used for general church
purposes;
D. Two percent thereof to my cousin, Betty Fritz, provided,
however, should the said Betty Fritz predecease me or die
on or before the thirtieth day following my death, her
share shall be distributed under paragraph B herein.
SIXTH
Any fiduoiary under this win shall have the following powers
in addition to those vested in them by law and by other provisions
of my will applicable to all property whether principal or income,
incl uding property held for minors, exercisable without Court
approval, and effective until actual distribution of all property:
A. To retain any and all of the assets of my estate, real
or personal, without regard to any principle of
diversification of risk.
B. To invest in all forms of property including stock,
common trust funds and mortgage investment funds without
restriction to investments authorized for Pennsylvania
fiduciaries as they deem proper, without regard to any
principle of diversification of risk.
C. To sen at public or private sale, to exchange or to
lease for any period of time any real or personal
property and to give options for sales, exchanges or
Page 3
\0 tt~
..- ..
o ..\~ :'10::
N u
C11~~ 0. '"i d
"} ..:~
,:....;P
.,:., , )
. It'\
, .-
T) ,
(:' ~ ",
lJ ,
I,"
,. l:i) \/
0 , ,<)
U (1) P\ ~a
(~IX:
0:
~ t ....... .ci
t:; ~ ~U) Cl
-'
..... ~ alO
. Ul "'>. lii~
~ a H ~,~ ,~
~ :::J ,
ll\<l
...0.
s~ ~ ~ (.) l!) l!)'
ll\ ll\
-...t '= . EN Z :::J :::J
~ r... o ,0 "''''
"''''
itt [J.1 ~~l-< ll\ "
~ w w
~ ~I '" '"
~ IE IE
~( t.!i <l <l
~ :I: :I:
.~ U u
2
'"
~j" "
~
,
. t
.
.
..
.... .,.
of each other have hereunto set our hands as attesting witnesses.
111..
JA
W~,
/
( .~... \ : .
GraClS
11'.
Allison,
--~~
." ../
. /",
...., ~ _'j I I
and
". ",'
the testatrix and the witnesses
respectively, whose names are signed to the attached or foregoing
instrument, being first duly sworn, do hereby declare to the
undersigned authority that the testatrix signed and executed the
instr.ument as her codicil to her last will and testament and that
she execu't:ed it as her free and voluntary act for the purposes
therein expressed and that each of the witnesses, in the presence
and hearing of the said testatrix signed the codicil as witnesses
and to the best of their knowledge said signer was at that time
eighteen years of age or older, of sound mind and under no
constraint or undue influence.
~ r" 7.,1jJ' J
. J /2 J.P-'p,-,'
Testatrix
t../,
. -
Witness
Page 2
-L
G
fH V 1~,l\f11 X I (f '101)
Irill [IA!I ',r;l [llhllfAIII H 1,11\1'11 (II[U:III'III
II A ',i','ij';M 1-'
Ilr,l.VJ.flL'L'_cLU.!2IJ__&~U\l.~.I__(l__ .__.~.I.._____ U"___'__'_.
FILE NUMBER
CAB
H P L
E P 0
C R C
K 0 K
P S
c P
o 0
R N
R 0
E E
S N
- T
C(JMMoNwr AI III of!'l NN'lYl VIHIIA
Ilff'lViTMLNl (Ir Ilf VLNlIl
111:1'1.180(1(11
I!AllfW;lllJtlCl,I'A 171;>11-111101
INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS
'JllJNI'IUilll
') I - '1/ 1111',')
YI All
NlJMOf II
o
E
C
E
o
E
N
T
nI'Cf:{lfNl'f, NAM! (LM.1, l'lfl~;l, ANO MI[Jlll ! INI1IAI I
~]lj"on, Grnee V,
[II '.1 11f~11';, I, I~M'l I It. Allllnr',';
\1) 1':i1.';1 Hurd Strp{~t
Shll'l'lO""hurl'" I'A I n',/
r:~; ~~~H';;:;:)-;P~~';~'~';;~)-;;;I
.__L______
(If' I\rpl.ICA[1l rpHJJlVlVINO ~lI'O\J:)r. '~; NAM L (I A:H,FIH'll AN 11 Mil I Ill. I. INITIAl)
S(.ICIAL !l[ClHlITVNlIMflfll
166-]2-/0]0
1.lliInly
CUlIltH'rlnud
AMOUNT HrCLIVFlJ ('3U: IN~l flUe WJN'.)
0.00
Remalndor Return
(lor dolos 01 doolh prlo' 1012-13-02)
Fodoral Er.lato Tax Aolurn Requlrod
Total Numbor 01 Safo Ooposlt BOX09
and Trust Company
PA 1725/
None
60,830,65
None
None
193, (,89,69
81,1,98.98
None
717 532-3733
1, Rool Eslolo (Schodulo A) (1)
2. Slocks and Bonds (Schedulo B) (2)
3, Closoly Hold Slock/Partnorshlp Inlor091 (Schodulo C) (3)
4, Mortgages and Nolos Recolvablo (Schodulo D) (4)
6 Cash, Bank 1eposits & Mjscollanoolls Personal Property (Sell, E) (6)
6, Jointly Owned PropOlW (Schedulo F) (6)
7, Translors (Schedulo G) ISchoelulo LI (7)
6, Tolol Gross Aesols (Iotol Lines 1-7)
9. Funeral Exponseo, AdmlnlstralivD Costs, MIGcellaneolls
Expenses {Scheelule HI
10, Dobts, Mortgago L1abllilies. Liens (Schodulo I)
11, TOlal Deductions (Iolal L1nos" & 10)
12, Nol Voluo 01 ESlolo (Uno 0 minus Lino 11)
13, Chorllablo ond Govornmenlol Bequosls (Schoelule J)
14, Not Voluo Subl"ctlo Tax (Lino 12 minus Line 13)
16, Spousol Tronslers (lor e1olos 01 doOlh oftor 6-30-94)
SOD Inslructlons lor Applicable Percontago on pago 2,
(Include valLles lrom Schedule K or Schodule M,)
16. Amount 01 Uno 14 taxablo at 6% ratn
(lncll/do vall/os from Schedule K or Schodulo M,)
17. Amount of L1no 14 taxable at 15% rata
(Include values Irom Schodulo K or Sclledulo M,)
16, Princlpollox duo (Add lox f,om Uno 15, 16 ond 17,)
19. Crodils/Sp Povor1y P,lor Poyments Dlscounl
_---9..:.Q.9+ 37,500,00 + 1,973,68
20, If Uno 19 f. groolo' Ihon L1no 10, onlor Iho difforenco on Lin" 20. This Is tho OVERPAYMENT,
[[] 0 I Check her. II you are requestlng~ relund o! your overpaym.nt:)
21, If Line 181s groatm Ulan L1lle 19, onlor 1110 difforonco on Uno 21, Tills Is 1110 TAX DUE.
A. Enler tho lnlorost on 1110 balnnco duo on Lino21A
B. Enter 1110 total 01 Llno 21 and 21A on LillO 218, TI11~11~; 1110 BALANCE DUE,
Make Check Payable to: Register of Wills, Agent
~ ,. BE SURE TO ANSWER ALL QUESTIONS ON PAGE 2 AN TO RECHECK MATH .. ..
Cllfll'rlQl,t (c) llHM lOIn! ~(IrIWMllllf,ly CI':,y"lums, 1111.
:',OUAI <,!I,U!\IIYNUMf1Ef\
.---~.~ Sllpploll1ontnl f~etu!1l .,
D 4a, Fuluro InlOr(J~lt Comprol1ll~JO
(lor clnlwl 01 doaltl nHor 12-12-02)
[R] 6. Dm.:odont Diad Toslnto []] 7, Docodnnl Mnlnlaillocj n lIvln~ Tnm!
(Allacl1 oopy 01 Will) (AiI.el1 . copy 01 T'"sl)
ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
X 1, Orlgln.1 Rolli'"
4. Limited E8lntn
06,
8
NAMf
Alan B, Rhi,lwharl:, V,[', &T\'usl: Offic"r
TEltPHONE NUM[J(R
COMf'll:t r MAllIN(l AnfJR[SS
Dauphin Depos j V Bank
p ,0, Box 9
Sid) ,,,,,sbul:
(8)
336,019,32
R
E
C
A
P
I
T
U
L
A
T
I
o
N
(9)
29 , 709,51,
(11) 35,060~
(12) 300 , 958,41,
(13) .- 15,094,29
(14) 285,8611,15
. 0,00
,06 t: 0,00
,15 = 42,879,62
(18), 1,2.879.62
(19) 39,1,73,68_
(20)_ 0_00
(21) 3 ,1,05,911
( 21A) 0.00
(21B)_, :\,1,05,91,
Undor ponl1llio~ 01 flIH)ury, 1 dllOIMU 0\/111 h~\lO flMllIlnlltj 11111; fllllll II , ill' !lInn ,1CGOmpolIl
corroet ancl complolo, I dot1i\lfJ thal.111 rOftI1l51,'10 h,ll, lllllll' rllfHH!ftd \, rnM~ol v,'!J,lffDf' ()l~ ld P'I'!, III olhm than lhn pl'f5on,1i lopltlSllnl,1\lvll IS based un ',7fl,n oj
whlchpfoPlllorll...SlInvknowllldgll, ,.a ~ ...::t..
SIONATUAEOrPEflSoNRtSf'ONClInLF.f'OHFILlNORfluflN Aliln B, Rhill(lllllrt, \/,1'. &. Trust. Offi.c(!f DATI
P . (). Box q
.-......--.........-----.-----.............---...,.
,____,~.'..!J)p,,"s1'.!c'~___yi\ 1/2 ') /
mONAillfll: or rREPAfIER OHiff! THAN IU:I'/H:.'it:Nlllllvr Dauph in [)('l)()!~ il Bank <Jnd Trus t Co.
!).. f) ,. B.o~. ~J__ _. _. _ _ _ _ __ . _ _ . _ ,. . _ " . _. _. _." _ _ _ _ . _... _,
__~iJ'P('11~12~__.~J.,!2.?J_____~____
(10)
5 , 3 51.34
(16)
0,00 X
(18)
0,00 X
T
A
X
C
o
M
P
U
T
A
T
I
o
N
(17)__
285,861,,15 X
Inlorosl
tllIl r
I ('I III {SOD (Ilnv. ;"9i)
fll'V l!.IHl ex i (I~ 111\)
C(1MM()~WLAL Il! 01 I'tNW'YI VANIA
INII 'flITAt~L[ lAX r:tur N
II '!lIDJ:Nl Ol'crnrNl
SCHEDULE F
JOINTLY-OWNED PROPERTY
ESTATE OF
Grlle" F, Alll"~SSII 166-12-101.2... 01/(~.2.....____
Joint tenant(s):
A,
_ NAME
p"/Igy F, l\oIni8
ADDRESS
105 N0wlandR SLre~
Clwvy Cha"", MD 208 IS
B,
G, Raymond I'ogelsonger
(d"cenRnd) 11/23/78
C,
RIchard R, Fogelsongar
III Fogelsnnger Road
Shipp"nsburg, PA 17257
Jolntly-ownsd propslty:
FILE NUMBER
2l.97.(JO:,)
RELATIONSHIP TO DECEDENT
S 1 slcer
Fa the I'
Nephew
ITEM LETTER DATE
FOR MADE DESCRIPl'ION OF PROPERTY TOTAL VALUE DECO'S DOLLAR VALUE OF
NUMBER JOINT OF ASSET % INT, DECEDENT INTEREST
TENANT JOINT
1 A $1,000 Orrstown Bank 1,000,00 50,00% 500,00
CertHicate of Deposit
#3/,3846 due 0/,/27/97 .
Regis tered with P"egy J,
Boinis
Accrued Interest 8,39 50,00% 1,,20
2 A $10,000 Dauphin Deposit 10,000.00 50,00% 5,000,00
Bank and Trus t Company
Certificate of Deposit
#3775104425 4,855% due
11/27/97 RegIstered with
Peligy J, Bonis
Accrued Interest 14,32 50,00% 7,16
3 A $10,000 Danphin DeposIt 10,000,00 50,00% 5,000.00
Bank an:! Trus t Company
Cert:iflcllte of Depos It
113733055234 5,30/,% du"
04/05/98 . Regi.~tered wi th
Peggy BoinIs
Accrued Interest 136.64 50,00% 68,32
4 B $102,48 D,S, Treasul:y 102,/,8 100,00% 102,/,8
Sedes II Savi ngs Bonds
dll ted 06/01/1,3 - Registerod
wIth G. Raymond Fogelsonger
Totnl ,[ Cont:i.m aUon Schedule (s) 70,81(, ,..8.2.
TOTALj!"I,. 011101 on 1100 6, Rocnpllulsliol1) 81 ,/,98, 98
(II more spaco Is noodod, ImlOrl additional !ll1oota of Romo nllo.)
CUflyrl{1t,t (e) HHl4 flHm liottWlllll rHlly (:P.')y~I11IlI!i, Inc,
rllrtn 1500 ~;(:tll\dIJI(l F (flnv, U 1111)
E81:1ll:0 of: Grlleo Ii', All:1,!lon
Soc See HI 166-12-7010
Dall1 of Death: 01/08/1997
Continuation of Schedulo. J.A
(TaKllble Bequbsts)
Item Name and Address of Beneficiary
#
5
Susan Brownell
3961B Cocoplum Circle
Coconut Creek, FL 33063
6 Jack Leonard Fogelsonger
1/,537 Carona Drive
Silver Spring, MD 20905
7 Ned R, Fogelsonger
602 Baltimore Road
Shippensburg, PA 17257
8 Patricia A, Fogelsonger
2313 Imperial Drive
Largo, FL 33771
9 Richard E, Fogelsonger
111 Fogesanger Road
ShippenRourg, PA 17257
10 Berkley G, Fogesonger
2411 Sheridan Hills Curve
Way~ata, MN 55391
11 Thomas E, Fogesonger
2537 Evergreen Drive
Indiana, PA 15701
12
Betty Fritz
226 Hollar Avenue
Shippensburg, PA 17257
13
Louise Johnson
490 Mountain View
Shippensburg, PA
Road
17257
14 E, Jane Ocker
1200 Greenspring Road
Newville, PA 17241
15 Martha E, Sheaffer
40 N, Earl Street
Shipl'ensbutg, PA 17157
Re1atiot1Sh~p
Nic;ce
Nephew
Nephew,
Nieoe
Nephew
NepheW
Nephew
Cous in ,
Friend
Frf.end
Cousin
Amount or
Share of Estate
1/10 of 70% of
Residue
1/10 of 70% of
Residue
1/10 of 70% of
Residue
1/10 of 70% of
Residue
1/10 of 70% of
Residue
1/10 of 70% of
Residue
1/10 of 70% of
Residue
2% of Residue
1,000,00
Cash Bequest
1,000,00
Cash Bequest
5,000,00
Cash Bequest
HI V IIIH! X. (III U4~
(()MM()~WI^I III (II 1'r:t'i.~';YI V^NI^
1N1M WM~l?I)I[^<\rUL ~?lN
SCHEDULE M
FUTURE INTEREST COMPROMISE
ESTATE OF FILE NUMBER
---.9.!:.~~~!\..!l~__ S S 11.Ji:!:..:.l! - I 0 l!J__.!!JJ.ll..!lLL~J:!.~________..___2J..:2l:~.QQ2 ~_____
Thla aohedulola approprlato only lor Eat.toa 01 deoedont. dying altor Oecomber 12. 1982.
ThlH llctlOclulo Is 10 bo ullucllot nllluhJlo InlnronlB WllOfO 1110 foto 01 tax which will bo opplloHblo wtmn tho hl1tllUlnttJrO!lt Vlmtnln
oS9mmion (lIld onjoymolll cannol bo lIflta~,Ii~ll1od wilh corlalnly,
Tll0 Ir19lnlfllOlll or(JuUn~ 1110 fUIII/O InIOloHII~I:
r~~_~
(Ple.a. attaoh oopy of Inatrumont)
Wthor _____
I. Bonollolarloa
NAME OF
BENEFICIARY
RELATIONSHIP
OA TE OF
BIRTH
AGE TO
NEAREST BIRTHDAY
1,
2.
3,
4,
5,
II. For dooodonl9 dying on ot allor July 1, 1094, If a surviving spouso uxorclsod or Inlonds 10 oxorcisQ one 01 tho following wlthln n
months of tho decodenl's doath, chock tho approprlato box and supply a copy of Uw documont In which tho surviving spouso
(lxotcl!:les sucll withdrawal tight
--.D Unllmltod right 01 wlthdrawa' O!tmlted right 01 wlthdra~al
III, Explanation 01 Compromise Offer: (II moro spacols needod, attach additional a,5 XII" ahoels)
IV, Summary 01 Comproml.e Offer:
I, Amount 01 FUlUie Intoro,t ,
2. Valuo of Une 1 oxompllrom tax as amounl passing 10 chnrlUas, 010, ,
(also Includo aa part of lotal shown on Line 13 01 Cover Sheot)
3, Valuo of L1na 1 passing 10 SPOllSO al appropriato IE\)( rato "
Chook 1 Block 0 8%, 0 3%, 0 0%
(also Includo as pmt 01 tolal sllown on Line 15 of Cover Shoet)
4. Valuo 01 Une 1 Taxablo at Unoal Rata
(also Include as pari ollotal ,hown on Line 16 of Covor Sheot)
5, Valuo 01 L1no 1 Ta.ablo 01 Collateral Rato ,
(olso Includo as pntt 01 total shown on Line 17 of Covor Sh081)
6, Tolal Valuo of Fuluro Inlorost (sum of Unos 2 tlllu tJ mUst oqual Uno 1)
,$ 0,00
$ 0,00
$ 0.00
$ 0,00
$ 0,00
$ 0,00
CopyrIOhl(C1) 19f1f,Iolm I;{lftwlllnofllyCP.'lY5!1wlIi, Inr,
IlIun 1500 Stl\ncflll(l M Ol~v, 111 114)
flf.V', lHt1{1jX(l-92)
SCHEDULE N
SPOUSAL POVERTY CREDIT
CflMMONWEfIl rH of f'r- NN-',YlVANII\
INHElIlTANCr TAX {lIVi<;IClN
(AVAILABLE FOR DECEDENTS DYING AFTER 12/31/91)
ESTATE OF FILE NUMDER
Graco !" Allison SSII l('('_~,I?:~()l~I___(I.lLI)I!I)'):'j______.__m 21-91-0052
ThlR sclwdlllo !l1WlllJo cOl11plotnci Ollel lllocllt you cllocknrJ 1110 ~jpolwl.Il povolly clodil box on 1110 oovor sl1oot.
'PART I - CALCULATION OFJl!'mSS ~~fTAi;E------- .
1, Taxablo Assots tolal from linn 8 (COVOl fll1ool)
1, 336,019,32
2. 0,00
3, 0,00
4, 0,00
6, 0,00
6a, 0,00
6b,
60,
6d,
6, 0,00
7. 336,019,32
2, Insuranco Procoods on Lifo of Oucodorll,
3, Retiremont Bonoflls ,
4, Joint Assets with Spouse
6, PA Loltory Winnings,
6a, Oll1or Nonlaxable AsselS: L1SI (AIIaol1 sol18duio if neoessary) ,
6, SUBTOTAL (L1nos 6., b, 0, d), ,
7, Tolal Gross Assels (Add lines 1 Il1ru 6),
Income:
a. Spouse,
b, Decedent,
o. Joint.
d, Tax Exempl Income, ,
e, Other Income not listed abovo,
I, Tolal.
4. Average Joint Exemption Inoomo Calculation
40, Add Jolnl Exempllon Inoome from above:
(11) 0,00
8, TOlal Aolual L1abllilles , , , , , , , ,
g, Net ValUo of Eslate (Sublracllino 8 from line 7) ,
II line 9 Is grealer Il10n $200,000 - STOP, Tl10 eslala Is nol eligible 10 olalO1l11o oredil. If nOI, oonlln"o 10 Pan II. 9, 336 , 019 , 32
PART II - CALCULATION OF JOINT EXEMPTION INCOME - (Attach copies of Federal Individual Income
Tax Returns for decedent and spouse.
1, TAX YEAR:
10,
lb,
10,
ld,
0,
0,00
2,
TAX YEAR:
1995 3.
0,00 3..
0.00 3b,
0,00 30,
0,00 3d,
0,00 30,
0,00 31,
TAX YEAR:
1996
0,00
0,00
0,00
0,00
0,00
0,00
10,
11,
199/;
0,00 20,
0,00 2b.
0,00 20.
o ,00 2d,
o ,00 2e,
o ,00 21,
+ (21)
0, 110 +(31)_
0,00
.
0,00
-'- 3 )
0,00
4b, Averago Joint Exemption Incomo ,
If Iin(l 4{b) Is grealor lhan $40,000 - STOP. Tho oslato Is nol ollgible \0 claim tho crodil: If nol, contlnuo 10 Part ilL
PART III - CALCULATION OF SPOUSAL POVERTY CREDIT FOR RESIDENT AND NONRESIDENT
ESTATES
.
I
1. In8ml amount of taxable transfors 10 f1pOUflO or $100,000, Wlllchovm Is less,
1.
2, Mlllllply by crodit porconlngo (ROO inslructioml)
3, Thl!lls tho Clmount of tho R(JRldonl SpDlHlal Povorty Crodit. Includo this flqura
In 1110 calculnl!oll 01 lolnl crodlHl 011 lmo 10 01 1110 covor f1hoot ,
04. FO! Nonrmlldontl'l, onlot 111(1 folio 011110 clocodonl'!l gross ostato In PA to tho valuo 01 tl10
docadont's ~rom'l ontaIn,
5. Mulllply Uno 3 by Ilno 4 nnd (Hllw tho lolalllOlO, Tllis Is 1110 ol11o\lnl 01 tho NDnrO~lld()nl SpOlHHl1
PovorW ClmllL Includo Ihlllllqwo in 11m Gnlculnlion of lolnl cloditfl ollllno 10 of tho covor !lImo!.
CnfIYriiPII(r.) 1!1!14 fnrrn rwttWMlj llIi1y (..f1~1y!>l(1rn",IIlt,
2,
3,
4,
6,
~c1I~IIIIIf'N (Hnv, \ ,j-i;
',1
{'.." < 'I
",./ .. '0 ,,~)
BUREAU OF INDIVIDUAL
INttrRllANU TAl( lllVISIOH
DfPl, 780601
ttARRISBlJRG, PA 171Ze-0601
TAKES
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF iNHERITANCE TAK
APPRAISEMENT, ALlOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
DATE
ESTATE OF
DATE OF DEATH
FIL,E NUMBER
COUNTY
ACN
12-22-97
ALLISON
01-08-97
21 97-0052
CUMBERLAND
101
E' =.A."Ount R..ltt.d l
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE .. RETAIN LUWER PORTION FOR YOUR RECORDS .....
REV: is/ii-Elf"j. j: j;" f 0 'iF 9'1')- Noi'"i c r "oF" YNHE ifi;: A'N-c E - "fAx - ;,p PRA- is EtfEN T -;. -j. i:. row A 'N"c E - cili -""""" -- -""" "" - ""
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
GRACE F FILE NO. 21 97-0052 ACN 101
ALAN B RHINEHART
DAUPHIN DEPOSIT BK
PO BOX 9
SHIPPENSBURG
& TR
PA 17257
ESTATE OF
AL LI SON
TAX RETURN WAS, I X) ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. R.al Estate (Schedule Al
2. stock" and Bonds (Sch.d~Jl. 0)
3. Closely Held stock/Partnership Interest (Schedule C)
4. Hortsagas/Notes Receivable (Schedule DI
S. Cash/Bank Deposits/Misc. Personal Property (Schedule E)
6. Jointly Owned ~rop.rty (Schedule Fl
7. Transfel"s (Schedule G)
8. Tatal Assats
CHANGED
(1)___ ,00
12) 60,830.65
(3) ,00
(4) ,00
IS) 193,689,69
(EoJ 81 .498,98
(7) ,00
( B)
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funar.l Exp.ns.K/Ad~, Costs/Hisc. Expanses (Schedule H)
10. Oebts/Mortgage Liabilities/Liens (Schedule Il
11. Total Deductions
12. Nat Value of Tax Return
13. Charitabla/Govarnllanbl Bequuts,: Non~.lect.d 9113 Trust. (Schedule J)
14. Nat Value of Est.t. Subject to Tax
If an assessment was issued previausly, lines
reflect figures that include the total of ill
ASSESSMEln OF TAX:
15. AIIQunt of Lins 14
16. A.aunt of line 14
17. AMount of line 14
18. Principal TMX Du.
NOTE:
Irt Spounl
bxabl. .t
hxabl. .t
rah
Lin..I/CI..s A rat.
Collataral/Cla.s Brat.
TAX CREDITS:
-----.-,
PAYMENT RECEIPT
~ATE NUMBER
-03-27:97 AA185329
09"10-97 AA242225
DISCOUNT 1+)
INTEREST/PEN PAID 1-)
1,973,68
,00
29,709,54
5,351,34
(11 )
112)
113)
114)
(9)
110)
~"~(Q,,
, :J~~. '.i'~'
.~_L..
. .e
111.1'./ (. U, In,tll
GRACE
F
DATE
12-22-97
NOTEI To insure proper
cradit to your account,
submit the upper portion
of this form with your
tax payttan t ,
336,019,32
35,060 aa
300,958,44
15,094,29
285,86(1. 15
14, is and/or 1&, 17 and 18 will
returns assessed to date.
115)
116)
1111
.OOX,OO= ,00
,00X,06c .00
285,864,15 X ,15= 42,879,62
I1BI_ 42,879,62
AMOUNT PAID
37,500,00
3,405,94
TOTAL TAX CREDI.!.. _.___._ 4'2.~~7.9:.6.~. H]
BALANCE OF TAX DUE ,00
~--~~_._--,-----
IMTEREST AND PEN. ,00
...----- ~,-,-_._-_.~_.,....._..
TOTAL DUE .00
. IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST,
IF TOTAL DUE IS LESS TtIAN \I, NO PAYMENT IS REQUIRED,
IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICR), YDU MAY BE DUE
^ REFUND, SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS,)
~IUAVA"ONI [.ut.. of dltc,d.nt. dying on or b.fer. Dlc'.ber 12, 1982 -- if any future Internt In the utate Is tran,flrrld
In PO~"IIlon ~r enjOYMent to,Cla.. 8 (collatoral) benefIoiarlll ~f th, daeedlnt aftar th, axptratlon of any o.tat, fer
I If I pr for Ylftr., thl to..onwlalth hlreby expressly rl'lrVI' th. right to appral'l and a,s"1 transfer Inherltanoe TaXIS
.t the lawful Cia.. 8 (collateral) rate on any suoh future lnt.rut.
PURPosr or
NOT lef',
To fulfill thl req\dr..ent, of Slction 21(,0 of thl Inheritance and Est!!te Tax Act, Act Zl of 1995. (72 P.S.
Slotlon 9140>'
IIAY"' NYI
IJlhQh the top p~rtlon of this Notice and submit with your pay.llllnt to tho Rlghtsr of Wills prlntlltl on thl rlvorn lildu.
"Makl ohlck or ",onOy ordllr payable to~ REGISTER Of' HILLS, AGENT
RUUNO ICRII
A ilfund of a tax crudlt, which was not rlquosted on the Tax Return, In!!Y be requested by co~pletlng an "Application
for R.fund of PlnnlylvanJa Inherltancl and Estst& Ttrl(lt (RElJ-1!13J. Appltoatlons arl available at thl OHloo
of thl Rloister of Wit Is, any of thl Z~ Revenuo District Officos, or by calling the splclal 24-hour
ftnlwlrlng I.rvtcI nUMblr. for for., ordorlng: In Ponnsylvanla 1-800-362-2050, outsldl PennsylvanIa and
wlthl" 10Clal HarrlsburQ !lila (17) 787"8094, TOO II (717) 772"2252 (Hurlng hpaIred OnlY),
08JHTIOHSI Any Flarty in interest not satl,fied with the appralsellllnt, al10waMe er dJsallowanoll of dlduotions, or ulRul8nt
of taK (Ina1udlng dllcount or I~tlrelt) al shown on this HottclI .Ult objlct within 11Kty (60) day, of receipt of
thll Notlcl bYI
-.wrltten protist to the PA Oepartment of Rlvenul, Bosrd of Appoals, Dopt. 201021, HarriSburg, PA 17128-1021, OR
--.hotlon to havI thl lIatter dlttr~lnld !It audit c:f thl Meount of thl pflrsonel representatlvl, OR
- -appul to thl Orphans' Cour t.
AOHIN
ISfRATIVE
CORRECT IONS I
Factuet .rroil dltcover.d on thlt auu..ent .hould b. addrused In writing tOI PA Olparhlent of Rlvllnue,
8uruu of Individual YaK", ATTH: Post A""I.Ant RlvIew Unit, 08pt. 260601, Harrisburg, PA 17128-0601
Phone (717) 787-6505, S.. rJeQe S of thl book lit "Instructions for Inherlt/mcl T1tx Return for 110 R..ldlnt
Oloedent" (REV-ISOl) for an eKplanatIon of ad.InlstratlvylY corrllotabll errorl.
D I SCOUHT :
1f any tal< due II paid within thr.. (5) calendar 1I0nthJl after the decedent's dlnth, a flv. perclnt (S%) dhcount of
the hK paid 11 allowed.
PlHAI. TVI
The lS% ta~ a.netty non-partJcIpatton penalty Is co.puted on tho total of the tax and Intlrllt alslI.s.d, and not
paid blfore January 18, 1996, thl first day after thCl ond of the taK l!llllnuty PlrlOd. This non-participation
penalty 11 appealable In the sa.. nnne; iIlnd in thl thl SUI thle periOd n. yoU would apptal the tax and Interllt
that has b.ln auused al Indloated on this itotlcl.
INH:REST I
Int.r.st I. char Old blgInnlng with first day of dlllnquency, or nine (9) Month. and on. (1) day froll thl date of
death, to the dati of pay.ent. TaXI' whIch becall' delinquent bllforl January I, 1982 bear Int.r..t at the rato of
.I~ (6%) perc.nt per annuli calculat.d at II dally rat. of .000164. All taxel which beea.1 dellnqulnt on and after
January 1, 1982 104111 bear inter..t lit 1I rate which will vftry froll callndar ylnr to cftlondnr year with thllt rflto
announcld by th. PA D.part.lnt of RIYlnu.. Th. IIppl\(',abh Interllt rat.. for 1982 through 1998 arel
'!!!! tnterut Rate Dally Interut fnc:tor !!!r Interest Rnh Dnlly Intllrut Factor
1982 <:'0% .000548 1987 9% .000247
1983 16% .000438 1988-1991 11% .000301
1964 11% .000301 1992 9% .oOOr..7
1985 13% .OOO~S6 1993+1994 7% .000192
19&6 10% .000Z74 1995-1998 9% .000l47
--Int"ut 11 calculatld .. folloWl1
INTEREST . BALANCE OF TAK UNPAID K NUM&ER OF DAYS DELINQUENT K DAILY INTEREST FACTOR
~-Any Hotlce luued afttr thl ta)( blco." delillqulnt will reflllct an Inter.st eetcutatton to fift"n {IS} days
b.~ond the dati of thll e.I.....nt. If pay.ent II .ado aft.r the intlr'lt cCIIPutatlon dete shown on the
Notlc., additIonal lnterut IN.t be calculated.
RECEIPTS OF PRINCIPAL
D~~cr i pt i on
Fiduciary
Acquisition
Value
Assets listed in the Inventory 254,520,34
and Appraisement as filed .. - .... - .. - .. 254,520,,34
Bonds:
1997-02-13 $102,48 U,S. Treasury Sedes E 102.48
Savings Bond Dated 6/1/43
Registered with G, Raymond
Fogel songer
1997-02-13 $204.96 U,S. Treasury Series E 204 ;,~6
Savings Bond Dated, 6/1/43
Registered with G. Raymond
Fogelsonger
1997-02-13 $409.92 U,S, Treasury Series E 409.92
Savings Bond Dated 9/1/43
Registered with G, Raymond
Fogelsonger
1997-02-13 $409,92 U,S, Treasury Series E 409.92
Savings Bond Dated 9/1/43
Registered with G, Raymond
Fogelsonger
1997.02.13 $409,92 U.S, Treasury ,Series E 409.92
Savings Bond Dated 9/1/43 ~. .. .. '.. .. .. .. .. ," .. .. .. .. 1,537'.20
Registered with G, Raymond .........,...............
Fogelsonger
Total Receipts of Principal
256.0$7. 54
-_.-.-
-3-
RECEIPTS OF INCOME
Dividends:
, 1997.0,2.06 Grace F. Allison T\A .
Dividend from Orrstown
Financial SVS
1997.02.06 Marketvest Funds PAMunioipa1
Bond Fund 11591
1997.02.06 Marketvest Funds Short Term
Bond Fund 11592
1997.02.12 Grace F, Allison T\A .
Dividend on Marketvest
Municipal Bond Fund
1997.02.12 Grace F, Allison T\A
Dividend on Marketvest Funds
Short Term Bond Fund
1997-05.08 Orrstown Fl.nanoia1 SVS
Interest:
1997.02-03 Capital Reserve Account
1997-02.06 Grace F. Allison T\A .
Interest from Federated Muni
Cash Trust
1997.03.01; Capital Reserve Account
1997-03.05 Grace F. Allison T\A .
Interest on Federated PA Muni
Cash Trust
1997-04.03 Capital Reserve Account
1997.05.05 Cap i tal Reserve Account
1997.06.05 Capital Reserve Account
1997.06.26 Grace F. Allison T\A .
Interest on Federated PA Muni
Cash Trust
1997.07.03 Capital Reserve Account
1997-07-31 $1,229,76 U.S. Treasury Series
E Savings Bonds dtd 9/1/43
1997.07.31 $307,44 U,S. Treasury Series E
Savings Bonds dtd 6/1/43
.10.
134.33
4.92
15.97
9.81f
31.98
134.33
70.81
7.55
683.84
13 .01
900.46
704.23
715.30
2.17
750.27
1,004.76
251,.19
33:1..37
1997.07.31 $300.40 V,S, Treasury Series E
Savings Bonds dtd 12/64
1997,08.01 Capital Reserve Account
1997 - 09 - 03 Capital Reserve Account
1997..10.02 Capital Reserve Account
1997.11-03 Capital Reserve Account
1997.12-02 Capital Reserve Account
1997.12-31 Ce,p.\ta1 Reserve Account
Other:
1997.02.06 Grace F, Allison T\A "
Distribution from Municipal
Bond Fund
271.92
743.31
705.94
771.38
741.75
676.80
806.80
500,15
Total Receipts of Income
-11.
9,821.49
500.1'5
10,653.01
------
living at the time of my death.
C. Eight percent thereof to Christ United Methodist Church,
Shippensburg, Permsyl vania, to be used for general church
purposes;
D. Two percent thereof to my cousin, Betty Fritz, provided,
however, should the said Betty Fritz predecease me or die
on or befor.e the thirtieth day following my death, her
share shall be distributed under paragraph B herein.
SIXTH
Any fiduciary under this will shall have the following powers
in addition to those vested in them by law and by other provisions
of my will applicable to all property whether principal or income,
including property held for minors, exercisable without Court
approval, and effective until actual distribution of all property:
A. To retain any and all of the assets of my estate, real
or personal, without regard to any principle of
diversification of risk.
B. To invest in all forms of property including stock,
common trust funds and mortgage investment funds without
restriction to investments authorized for Pennsylvania
fiduciaries as they deem proper, without regard to any
principle of diversification of risk.
C. To sell at public or private sale, to exchange or to
lease for any period of time any real or personal
property and to give options for sales, exchanges or
Page 3
EXHIBIT
\
\ I
I
my last will and testament, consisting of six typewritten pages,
the first four of which bear my signature in the margin for the
purpose
of
identification
this
_ tE,.!L'!!-
day
of '
.~()r/ I
, 19..2.S:.
J: /:"'.< /: ~ '
"&,2, (' --'2-, r:::7f c:?I-A.:L(J, ~(SEAL)
Sig,necl, sealed, pUbl.i.~hGd and declared by the above-named
testatrix, as and for her last will and testament in our presence,
who in her presence, at her request and in the presence of each
other have hereunto set our hands as attesting witnesses.
'J,e13,;f/;:i,"'iding" '1'Y/ P'1-A 4,([L..""''o'~
~~n'-rrJ. ~. mldlng" <k.&~"''iJi,p~
We,
Graoe F. Allison, "/0E'1- 7<, '21.L1..I.-INc,.ere...,.
and
'-DAVJfo..) 1Y1, <:::;NOlc ,""
the testatrix and the witnesses,
respectively, whose names are signed to the attached or foregoing
instrument, being first duly sworn do hereby declare to the
undersigned authority that the testatrix signed and executed the
instrument as her last will and that she had signed willingly (or
directed another to sign for her), and that she executed it as her
free and voluntary act for the purposes therein expressed, and that
each of the witnesses, in the presence and hearing of the testatrix
signed the will ~s witnesses and to the b.st of their knowledge,
the testatrix was at that time eighteen years of age or older, of
Page 5
EJaUBIT