HomeMy WebLinkAbout97-00339
No 21 . 97 - 339
.
Est.ate of
110WI\RD W, LYONS
, Deceased
DECREE OF PROBATE AND GRANT OF LETTERS
AND NOW 1\ pr.i 1 10 _ ...-_ 19-9.1..., In consideration of the petltlon on
the reverse Bide hereof, satisfactory proof having been presented before me.
IT IS DECREED that the Instrllmenl(s) dated flAptember 2. 1994
described therein be admitted to probate and flied of record as the last will of Howl'rn III T.ynnR
--
and Letters ..J-..eRtllrnAnt1.ry
arc h~reby granted to Rml11" J< Lyon..
FEES
Probate, Letters, Etc. ....... .. $
.Short Certlflcates( 1jJ. . .. , . . . .. $
Renunclatlon
. X-PAGES .
JCP
44~.OO
30.00
'!'horn.... T. J:lri ght i 10066
ATIORNBY (Sup. Ct. 1.0. No.)
,~~?ggA~~~~~g~i~~he~7~~~hWay
ADDRBSS
................: 21.00
5.00
APRICOlt,L1997 $ ~91,9g
Flied -... t, II" .,..,..".,.",..,..,',....
/717\ 'i::l?Q046
PHONE
,
g ~ ~9 :0 ::0
:oj t.b,
,'~~ 0
~j
~ " .
~,
.
-.4
0:>
~:J _'H , "
1.0 (!J
'IJ .. u
);. ~'" .;0,-
o;l
Mailed letters and order to attorney on 4.10.97,
Thi\l\ 10 u:l'lil)' dhll till: Itl!tlllll,lIlulI IH'lt' giVI,'tl i~ l,:OI'lCltl.\' I..llpil'd rl'Ol1l allllllgllLd l'(,l!illt~Hl' or 1..1.-;\(11 dllJ~' nled with flH' ,I',
I.o(al l\{'gLill'ilL TIlt' 11Iigillall,cnifil';ltl' williI\' fill'wardl..'d ((I tilt' State Vit.d I{('i lJl'd~ \ )JIIl.l' Iln PCHllillli'lll liling.
h!t' Ill!' Ihis t:l'nifiGt{t', $LOO
WAFlNING: It 19 Illegal to duplicate this copy by photostat or photograph.
/l!~,#lJL
41'58115
No,
~~_:J:JU: dY)'
[liltt'
",,,,11
OOMMONWf!AlT,H Ctf.PEN~!lV~V~Nf" ~,Ot;iPAnTM,~,.,10'tiP.ALTH'. VITAl, 'RI!QO~09
crRTIFIC ArF. OF DF.ATH '
\"fl'>l.fl~jl<i!ltn
~~Iot(Oflll:~lOl~111 ,.. "'.... {l.i------....-...........!~~-~~ ~ -- -; -1m' ~'-'---Ll~:.~- ... ---1~iiDTlni'HY~..-7~ ..';' ->-; ~
~n~I~W~~ "~'.. .lr.~~;r.. "'.'. nil.;'''''''] '.'."."I1inii<'lA..rtl;..~~ ~ M:~~r.m"":..'~O~! ._-.''''.'k~~;;''.;;: _;~~6~ ~~~~~.}3/ 1~'1~~~_
-g't"~1 rill,; '1,,:;..' (i';'';'''t~.J'''''''' "" -,", :.. I, ,j. , "" ,,;-ql'''~l' . "-- (ih;i1!~~'~'"H~_'~_- ~
~",,:; .::' L__-J~"...l",4,!/.r..';li!J"c.-.\~L'.~b":'~"~.';"I'-"".'~;",,;r"!'.';;::t":~'~-'.""'''''-~~.. ~ ~:~: ;J'~~::~ '~;.:;,~,,^~',;.:~~.. ~-
f!J.ll.nkl(t1 .., Chrtmhplu'/IUll.g '" ,Cfl({m,(!ij,,~ l(l'l!l /I1'I~p("tr ',', . _J~;"'Nr"H''''ffI,''' I,Hih,(;~I"""
~~.-'~Q!]f--,!n.\J.1l!It!.~y!,"f~; . '1- '''[lO!' ~NT(Wlliji\iiiV . ,,,[{,;:.,-,,.~.,.tr.~f'.i'rt'''.fiiiJ.. ,ff't"n 'u f\l1C1'A1.~. . .IJ1nA~!ITml~. ;u...... , .~~r.w,' ''''-,'-"
i(~~~~"',;',;,;'Z:,~,'~:'j~ ~ 't' "";"'," ",';':;, i 'f';'i;~;,~;,~I;~',~~/i,i~J' 1J';j<!o!,:~,~.q..~...,., ".1..,..~;"~"~ i' '"" ,~' . ,"",,".,
IIlJ,lIH'lt __ !It Ha.!!.~(~:'H' S t(I'II' I! _":~ lu':_'~l_ .... 1,I,J?~'~~_~ ...1~.l' h~',,, M~Vl~d ~n~~.:...~..~!i~'fn!.!.::~:..
OI'CtPl...I!....'\''ICJ...(J('f1t''',~"... 1',""1...,, I"" .', ,.,".. ~~II~[Il' ~ 1'. "'I'" I't.. ';_u _ fliil II.,(\'I Ilio,""'.......,...Hi...,.., SIIlVJli,',tllbll,'l.<L_'_:.
) 0 /./1"116 /'lll;(' ',"'!~ ,,,,'r ,I...ilil<.'
;~..~';::2':'::~~~~~:, _C.~..._'!?"7 ('il!II''''~&~:J;,\",,,~~ ,:It,lt~~q:,.,~=, . -~===="==c~~oce'-~""
~~~A.;:f,~t-----_.. --- _~_'.~~_H_~_ .._,~'T'--"-'-'-I~\~~X:~~.~9lI~,~~~~.~./I":~1
JOIi lmma 1\, Lljl"16 .. .. .,..', ,'PO BLIX,8..Sht .1'r1blmJtgj PI\ "11H7
UfltiOOo"Dl!U>OtlllOOl ---~""'~E. ~ f.tV7il'f!'iThiftfiii........,-,.....~.,.,~"'." 1'(.0\,.. ...,.~t....."'iC'....liI"'" JOOAllOHd:""",.mftttl..lllCMf
_l:l e'......""'U ~~"...I.J . ,U,""h~"'''~,f... . . Ofr,l,..l!'IK~
~O 0I>wttrl(.~l._._..".,. .'n,:"_"",~,,,_u'~,f'l Ilt" ,~/?;./q?",:,. ' l$ll'u~Oitlif,r"C('nw't(litlj ,c~hqJrWI1~l'II"{l. flA 11.?~1
~~~~11:~~:ZI~lIl~(:.~_~~~I~: _ _ '" t~:~J;Tj'i~Ui~il;'i(f'u~, I , "'-"+n~,~~~r:;;~~~~~~~ '!(, h~~!,i~'j{~~ 3~~~;;;~-t~~~'!~L'U~:1-
(~~~"""''''''~t...,.f''''I 4"'...'...."'''';'"'...''''..1"'~''.'' u,', ..,J..", ~"I',.I.IU"""I, =t'.<tr~Yl'n['
"..,...""'. ....1......... "<n., , ...." '" , " ~. ,. ' " ....,
"""",,-tl_~ ,
~';;i'ii';r;;;:;I;,~-- 1!.:rn:n~~~1 - ---k"iI''i'''"ji7'i1~lfl7'''JZ)'l!;' ":-:'~,<,, < ,-....~--l-~ ~~1\Wl",.I'!1I(>l,I"{lICAI r~t\f'~uo,<:~,I~_.. ..--.---~
__l><.~"'"'''' r J \ (I ,,~ I J ') I r..l J ",,r.::.'
" Ii ~ n ,~
if7iiiii1-r;;;;';:;;;;'~~;;r;;;;;j;.;;;,..~,.:;-"(;;;;;.r''''',,,,'r;i,,'.';;,''',''I~'..,,"n' ....I'.'!f.<", "".'l"'i,~~~,;;;''''J<...'!..1i<i4'irr.~I~';,;;:;;.;;.-- "iifi"~~.'ii~~;;;;f,;~,"'7",1;~~-'
l...M'1"""'.".....,."..... ,""'11'/"_ ""'..~"''''''..................oj'..M'''..'..''\I'''
:=~,~.:" ","""." ,v/l,~<,~\/':Ct~,.,..f,i,'C(~:fi...(l;-(.":d/,~( .,rn~t;~~;~~=; t1 r~,6;:...:~t!~~A,."~~.~i'~".;,.r_"'T,~,~,..u
'hurn.'.i'i,^'.",.r"fl'M''f':l.rli ,J "(' ';, '"...,.C.. ,.", .'. ~J I . .
~.- h~~... ...':1 \'\""2" {J(Jf.. ,(t_, ( "',,v~ fLI "tit '1'(6.tr"1.~ ,
~=::~~ IllI(.'.I['~'~".'.''''''I'..''I, / /,
~":'~~"":;,;"""I .... nliiml'1ii^"l~-'~ [,i'tfli',lh ( .1-+
''''#O''lj''_I\U' I ~..__..~~ u ~_ ___,_ l,
~:,,~~~~~. ~~~:f~;:r~~:~--+l::" ,,~~,.. ~:~~."",.,, C.~~7~irv~;'""~"r~'~"~;~... ':';'~M':"'I.,'r" I~."~",,;,;,,t.--,!. . .-
'<<10 [) ""t "'" () "" r 1 ~,,,... [1 """''"'''';'''''!;;'''''>''''''' 1,~r1'ilr>j')iTliy;'ij'~"til;,"';;;:1"1Iri,,,,,,,~\I, ~l;'lifA'fi(;.'rtl"~';h'~~~l'<l1 '-'-::'~~--"""-,,:,-..-+-..
H,';,'i,...,;'<",j
tie U. I. I...' --,-,+,'r-t' "wt, .--.,._.___....,..,..~~~_".,.,~,.,....~_,
~'l"'~"..";..__..- ---- -.. ,. _.<.' ~~Il/II(,'_,'., .!lfLr'll'.I~"()1...""'."J...... .,'... :.".,..._
'('''llNlHOf'llnK;I","~~"'''''',''''I,..,q,..,.."""".".",,,,,,,,,~,:,""i"'"""'!"""""',H,>,'I.'",,'l, J: ' "'" 'V1 ". ,,~, ,;1'( ^","
'~"'Nll~I"'_'''''''IH.-''''''I'"<l<t''"t<lq'<4"''''''''''''';IIM",~",,'".\'.I..' ( ,tIlt;.., ."'" -it;:~.(,."'-t'..::, ,. 'I-'~'=-'~. '-'7.:.::-'
,\,,,~,IiW,,,, ~'rI (' ... . .om~u"'I)'.""",.,,,,.",
'~=.~~=~~:~~:;;:~t.~;~~~.i",'I':';:;;;';I':~':J;;;~,':~',:,;~~~~::;~ij;~:d~';":':';'~'iil.'I,t,) .{1;k~(;l.~~~'f}D::,.~".. l~L- ~:., j~ .)~"l,~
;. Iw..r A"hA(1l\il~.l\Ofl'r.',r,""\~'~lri1l,ol'i1 .ncWili:, f 1'l'I,
....OlCAlIUMlNIIVCOI'IONIII . .. .. ..'..,. .. ,. . .'... ..'r' i"".","rli"l'llP"~1 (1t7'!~ 1'1'1 'J-1'~LI,4 (.\ \
On Irl, Ioul, ~1...m"'.UOI\ '1\dI1lO1~Y~llltl!J~II\,"10P"Ud~,"'iIIlO"'''''<f .111l~tl",u!llq'iIll'lo\tt. onil ~.IO'''' ~.u"'1.1~~ CJ. (",) (\\ /\(( (-1N I) , "', Vi-
~~,IIl""""~~,. 'rz' ~<-':L'\-~ :' ." . ti,\~_~~Jt~,j("~:......~L~---!_'L'?:~L..__-...;.,-..,~___
.~f_(7':t/~;~::;Nn;;YBflt . ' . lC,;I/j'';I/,I~t nH"lcn''''''H''''''.'l,/~ ,,),,~; ../;;/f',.. ~j <'1~'/"';''''''
n_//Iu<-:r ,J,', ,.<"<~.,. " .' "{IJ.//."':':"':: ,,.:!,,.'. :
a
li;!I;. i!
?, " ~39,
,
I !II II,
, illlllll!lilllJ' I: I i'll
i i I ,I I ,'II :! I III: ,: II~:
II' 'i'l ;! II 'i ,i 1:(1
I '( I ': 1- - , If ! i
r I 1- - 1_1 I!
11'1':: lilli, :':11 'II!!:; r, ::,
, I,',. ,I: ~ II j' :: II I :; I ' ;:
:' I" ,:,1 '1'1 ill I Ii !:
i,It'I'11 , 'I" I" 'I "
I: Ii ;:. I ': III:: '1 i:
I ; I :; I, ': I Ii;' I I ell ;;
"If' :,: }::' 1:,:1 :
,Iii' 1I1I i 1111,:': Iff ;':
1 ~; ,_ : I ~:., ,f', I I~: r
I' !l Ij , \. fj
d.II' :::! I :\'~ 1
:1':,: ""1'.'1' Ii I' fi ~.
, --ill I.: it A
IIII:I! I ;1 III i Ii i
I,j I :' II v 'I
! I ~I i: 11"jl ~ L
I ,i l.i,II'11 :: I I '/ ,: ~
illl'i, i! 'III :: ,j ~
I [II jli' I' i :~ "~:i-
ill ;;1 i: 1,li! I I) ~
II ' ;1: ili:, ii, ~ l
II: I :1 11;i ,: ~
1111,lll, liill '1' II' ~
l'l ,) I, I:: II : J "
III Ii 111:,'11 Iii ,II ,I
ill'! II 1[1 II! 1 :11 'I'
ill I;; i I:' Ii III:':
,I i ,I ' I, :: : I '
I, 'I : i ~: ; 1 I !
,,'
, ,
i!
I I
I
j i
i.11 r:
II:' !I;! I 1::1
iJ Iii ~
I 'J I II~I ;1
~ Ili;1 :1,
:' 11::1 :;
IH'
I;:
~!
-'~'1
(;
A
,
r
"
"
.
I'
I
"
,
V
,
I
"
"
I
/I
"
I
1 :~
'I ':
"
,
"
"
,
'/
"
'"
"
"
/I
II
"
"
{I
,)
,j
iI
II
"
'I
,
,
,I
'I
,
N
v
^
,
I
,
/I
"
"
oJ
,
"
"
,
I
'i
I
I,'
II
"
'II
"
"
C,
o
"
"
"
,
II
"
y'
,
/
\'
,
"
'i
,I
,
,
~ i
'"
"
,I
"
,
"
"
I
,
,
I,:
I''',
! "~I,
i",jl
c
I"
"
r;
,)
dl
I:,
I'
",
,
^
,
,
"
"
I
I'
,
1J
"
;j
,'/
d
,
II
"
,
I~
I'~
~-i
o
1'1
/1
[;
y
\
"
/I
I
"
V
,
1
^
I
/I
Ii
{;
ii
t.
c
J"
M
M
[I
N
VI
f
,.
,
I
"
o
F
"
"
"
,'j
'I
,
v
r,
"
,
.1
V
,
I
/,
I
"
,
I
"
II
"
c
I:
Iii
;1
:':1
r
,I
i'! I
dl
(J
"
[I
I ~
I,!
I ~
.,
v
,
"
V
"
,
,
"
i.i
'l
,: I
" I
"
,
I .: I
I 1;','111
I 1111'
, !" I:!
ijll ~
il' ~
;;'1' f,
1,1 i! I g
}'~; i;
~ ~I d 1;
N u \', 'II
r ,
:~ I ; I ,;:, Iii I ~:
" ill (iil . J! I i: III
II ,,'d ,,' ! II' c, I I
"I'i III' i I !Iii j I
fi
11
"
/
I ~
!\
I\'
,
,
"
,
r
,I
"
II
E
(j
"
"
"
f)
'J
"
,~t
"
"
"
r
,
,
,
"
[J
I
\.
\
'I
"
s
,
,
v
"
"
,
"
i'
,
,I
I ~
_ E
I "
-jj
I,'
_ ."1
I ,
,
, "
:'1 I "
.,.1
" I ,',
, ,
"
, I
I
,j
II
I
I I
'I
,
r
,I I
I
"
I
<'
" I
"
, I'
"
" IIII
"
1.1
" III
I'
','1
, 111
,\
,
I
"
I
I
r,
,', ,11,
"
,
;\
V
,
I
I~I
:i.' "
"
c:
"
:~ l
" I
Ii
W
,
^
,
r
"
I:.....'
,;
,
1".'1'
" I
,
I,
I,; II :,1,11'
I; ,-!\
, : f ~ ~ I !
"i; .'Ii
:; 'I,!i
,; II,!I
( 1.1,.:1
I Ill'
!H -;
, Ill!l!
:;111,1,;1111
'1,1.'
::111:,1. ;:i
: 1:,':1
'1Iil'.".1
:-11 :,; III!;I
',II' 1'1011..
f I !:l 'I il
j: ,I ~j ,i I,' II : ': Ii
N /1 "I
'j \ I, 'I,
I, ,i II11 'I
:: III :il
.)1 ill;1
I Li,
~ I/IJ '
~ III:! i I
)111::11 i
:! 11111:11111'
:".' I! ;:1 .
: %'11
:'~ !11l W' I
:: 111;.1. i
" I ",I!
I:: :Ii I
:illll;:!
'! lil!i
1,11111 ::11
1 II ::,
:: "1;'
:; II i:I,.
:) I;:
; II:"
;,' III:' I
Ii'::, 1 Jilt
!i
Ij
"
fi
"
l
V
,
15$
mt:~
1:~:1:-
fa ~
~
!1 (fl
~
il ~
~ ~ tll,
\;f:\ I
~
~ 11:I
~
. .~
~ ,- .(
~
thia}'un~ A, ",ill produce a Federal estate tax, in my sState, prior ,to the use of such
credits, equal tll the total of the available unified credit alld' the credit for state
death taxes (other than those imposed solely to obtain the credit under Section 201
of the Internal Revenue Code). This amount shall be computed prior to the payment of
dseth taxes and may be satisfied with cash or with assets in kind at their market
value on the date of distribution, Any property in my taxable estate which would not
qualify for the marital deductions shall be allocated to this Fund A, even if, as a
result, it is overfunded, If any assets passing under this Will or paid directly to
the Trustees are not included in my gross estate for Federal estate tax purposes, I
give the same, or direct the Trustees to allocate the same, to Fund A, in addition to
the amount hereinbefore specified. If no amount h held in this trust during my
wife's lifetime, nevertheless the trust shall be coneidered as being in existence for
the purpose of receiving funds st my wife's death. Said Fund A shall be held, IN
TRUST, for the following purposesl
A. To pay the net income therefrom to my wife, EMMA K. LYONS, ,for her life in
such periodic installments as my trustees shall find convenient, but at
least as often as quarter-snnually;
B, As much of the principal of this trust as my trustees may from time to time
think advisable for tl\e support and maintenance of my wife to maintain her
in the station of life to whicl\ she is accllstomed at my death, and after
taking into consideration her other readily available and sources of income
shall be either paid to her or else be applied directly for her benefit by
my trustees;
/t,~-t U)~~pnJ-.
(SEAL)
-2-
MARK, WEIGLE AND PE:Rf(INS - ATTORNEYS AT LAW - 126 EAST KING STRF::Er _ SHIPPENSBURG, PA, 1"257
I:) /'7,) - !;,-
.
,",V IrbJI. '(1tll j-~~
C0MM~~SYlV'",^
oeP^RTM~NT or RfVfNUI
Of:PT,26(~1
REV..1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
.,....,
FUi NUMBl!R
o :3 3
9
I
T, FIRST AND l.lIDDlr: INlllAl.) ~. Illri blOO, tJ ~.. WOld.
!i
w
fil
o
w
Cl
LYON S
6OCW. Sf:(:VAITY NWOFR
II n ..lLIL~L1L-.lt..-.._
OATfOfor..tH!
OATtOf 8lRTH
100-39-9]62 :\/23/1997 4/29
11f;~'~::S~:~ENc~;"z~nMUIRSI_~MmOU~lWI S~,":Cl:m~~;'i8 "7 7 1 2 1
/1 9 1 7
TH~ RETURN MUST BE F~ED IN OOPliCATf, WI1
REGI8TER OF WILLS
I.'iill Or\iI".1 Rel"m U 2. Supplel 'enllll Relum 0 3. Remainder Relu'"I'''''''''''''''''.''IJ'
o 4, Llrnlled ESlllle 0 4.. Fulure IlIleresl Cornprorn..,,,,, "'....",. 11,12,121 KJ 5. Foderal E'ialo Tox Helum Roqulratl
[1ji 6 DeCll<lonlllied fo.lIIl. 1.....""''''W'l 0 7 DecOO.nl Malnialned. Living TIIISI """""".TNt'1 L 8 fOI.1 Numbo,of S.,. Deposll Boxe.
o 9, LIIIg.I~1I Proooed, H800ivad [J 10, Spoosal Povarty Cro<llll"""'__II,MI..;I,I'''1 0 11 EIectioo ~ l'lX undor Soc. 9113(AIi"""
~-' THIS SECTION MUST BE COMPL~ AlL CORRESPONDENCE AND CONFIDeNTIAl.. TAX INFORMATION SHOULD BE DIRECT~!l1()
II! ""'. ~""'m""lINOAOOO'SS
~ THOMAS L. BRIGHT, ESQ. 126 EAS~' KING STREE~'
; fiRM""" 1""''''''1 SHIPPENSnURG, PA 17257
8 TElEPHONf NU.l6ER
17 5 2-, 33
I'::
il~
~
1 Real E'iale (Schedulo A) (I)
~- SlvoJ..& "Ihl (In(\rI<, :'::...lIt1QulO f:I! (2)
J. COOi~ Htkl COIll(\r.IIol1,P.'~I\IIlih\l VI 6k;e'PI\l!MilI~""'" (3)
4. ~Ill~ , NIl"" ~.otll.b~ (aoo.outo 0)
lOath, llAI~ ~llIll MiI...III""'o... p,,1"'l~1 P'\Ill<<11
($Qi1o<1\1~ "
o ,lOIlilti Uwll<<l PIOplllly (IIol1Wol\l F)
, IA"','V~ T,llliI,", l M~C<l1\i111.0'1lI ~k1l\jll\lt~lI ~
(S~tdulo U vr L\
o lulll QrQIl ","'" (IoWI Lv". ,.71
i, I'VIIOIOI ~lOjlOl_' ~Jm'\."\",, CtII" (lklitllvklllJ (~l
\4)
(6)
(01
(7)
.
.'
10 \IlIb~ 01 DIll>l4onL ~40I\1Ii1' .~bIU~., , ."", (ij.;lIiKhllll/ (101
1l1QIlIPlllvo\lOn'(~IAI'~I\liU 101
,
-,..,.,.._-~"'. ,-
(11) 2 3,8 2 8 ,4 0
~
(12) I 6 2 2,2 3 5 .8 8
. (13) - 0 -
.
,
(14) ,6 2 2,2 3 5 .8 8
ef~~ctS- --_._~--.....
- 0
(16) 2 0'0 0 8 '0 6
(17) _...
-
(16) 2 0,0 0 8 .0 6
---""-
12 Nil V.h" 0' h\llt (L~..I Ailllli LIII_ 'II
13 Ch.nllWo 0"0 (;OV''''II1'AItlI u'4u"waQ" 01\11 ""..10' wh"'" Oil ..,;;on 10 l'lX has 001 been
IlI4IdtIS~\fIlIIII,i)
,. NI' V.I~' Svl>jtG\ lcl jll 1,lno limlnul .IiW 13)
Ti"ALii.iullloi'wn.;;.iiiabi6'-1I'fe'Estat'e-- of spouse/personal
.1~I"p(I",QI"'''11o 12 8 B I 7 6 8 . ::! 4 x ,0
aM ml"I~lIollU on 11l"'"'' 'I~ IIlI MpPl~I':U JI'l,oonlalJe
16, An\Onnl 01 1111. U "'''hi, Remainder Interest
.1011,." '3 3 3 I 4 6 7 6 4 x 06
17 Amounl 01 "no I~ "xoh~
ftl1lllr." ), .15
~, > > BE SURE TO ANSWER ALL QUESTIONS ON REI/ERSE SIDe ANI) RECHECK MATH < < ___
l~~.rP;';;~~* I t\M"iia-;:;j-~;;';r\~I'IQ~~'~--;lil$~emMtS, .-.:Iii" DelI~1T't Ill~nbellrd,. iI ~lJ8,lX1l'f1d1W'd cal';)lMl DIc,..lftC.wloflJl'fIo.;.8!'<<o
~_lJlY_I""'_ ""1I1~-2!,!Il!1.J.>!!llDti!!U!llJy!&l;'Olt._ .. ,__,__,
lION" RE Of "ERSON RESF>OOSIBlE FOIl FILING RETURN AllORESS ( 'I . . DATF
22'alrA,L11.:;._~_ ,___l~,,' I:, \[9~~k~'\)':..L~~~~V kJ )ll V' II,I72)) .E.-I'(:!IL
SIGNATUREMEPAR~H OTHER THEfEPilliiEi;i1;"-TIVE ^8DRE;.S_, 'c \ I C (l , .' DATE .. \,
__.__1-..~'\)~~ . _ , _ _ \1.'- ~'::',K\'-))~ ISIW()~"I)UI^ \CI,11ZSl n\lI~'(jL
Oecedent'e Camelete Addr...:
I...n.... -----
a~:i:::::b:::e
[-al AlE ----,-ziP"
.. PlI _J 17257
]
Tax Payments aCId Credits:
1. hx Due (Page 1 Une 18)
2 CredltslPaymenls
A, Spousal Poverty Credit
B. Prtot peyment!
C, Discount
(1) _
20.008.06
15,000.00
750.00
Tolal Credits (A + B +e) (2)
15,750.00
3,
InleresllPenally n applicable
0, Interest
E,Penally
-0-
~,Jtl'" . . ~.. j .
TotallnlereallPenalty ( 0 + E I (3)
4, n line 21s grealer than line 1 + line 3, entst the dlfferenoo, Thla la the OVERPAYMENT,
Check box on Plge1Une1Ulo reqU"t s r1lund (4)
5. n line 1 + line 31a greater then line 2, enlerthe difference, Thla lathe TAX DUE. (6)
A, Enter the Interest on the tax due, (5A)
B. Enlst the total of Una 6 + 6A. Thlal8 the BALANCE OUE. (58)
Make Check Payable to: REGISTER OF WILLiS AGENT
_ __1 _.
PLEASE ANo;Wl;;r. .,,~ . _ _ .,
BY PLACING AN "X. IN THE APPROPRIATE BLOCK!;
1. Old decedent make a tranefer and: Yes
a. retain the use or Income oftha property transferred; """"."""",,,,,,,,,.,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,0
b. retain the right '0 designate who ahall uee the property trensfelT<l<ljlr ~slnoome: "",,,,,,,,,,,, 0
c. retain a raverslonary Interest: 01""""""""""""",,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,.,,,,,,,,,,,, 0
d, receive the promise for Ine of e~her paymente, benefits or oaro? "",,,,,,,,,,,,,,,,,,,,,,,,,,,.,,,,,,,,.0
2. If death oocurred on or before Oaoember 12. 19B2, did de06dent w~hln two yesrs
preceding death transfer property wtthout 1'll06lvlng adequate consideration? If death occurred
after Deoember 12, 1982, did decedent transfer property within one year of desth without
recelvln(j adequate consideration? ",,,..,,,.,,,, """"""""'''''''''''' ....'.'".,.,...,.......",,,.,,.,, ,..... ....."". 0
3. Old decedent own an 'In trust for' or payable upon death bonk eccount or llOCUr1ly
at his or her death7 '"'' "","." """. "",,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, '" ,,," ",,,"',,,,.,,,,,,,,,,,,,,,,, """""""""." 0
4. Old deCfldent own an Individual retirement account, annuity, or other non-probate property? "" (i]
4,258.06
-0-
4.258.06
-
No
iLl
K1
iLl
Kl
kJ
[i]
o
IF THE ANSWER TO ANY OF THE ABOVE QUeSTIONS IS VES,
VOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN
12 P .S. S9118 (a) (1 ,1) (Q provided for the reductlon of the tax rste Imposed on the net value 01 tran.fert to or for the use 01 the
sUNlvlng spouse from 6% 10 3% for dates of death on or after July 1. 1994 and before Janusry 1, 1995,
72 P,S, 59116 (a) (1,1) (II) provided for the reduction of the rate Imposed on the net value of transfert to or for the use of the survlvlnl
pouse f,om 3% to 0% for dates of death on or aller Janusr)' 1, 1995. The statute l!2!l!.ll2l~ a transfer to a 'Ulvlvlng spouse
om tax, snd the 6\ot"to'1 requirements for disclosure of assets and flllng a tax return are stili applicable even If the surviving SpoUSE
It It,e only henoflc,ary,
.'. r ..' , ". ~,' ,> # .
F\ lR OATES OF DEATH ON OR AFTER JANUARY 1, 1995. Please answer the following question by placlng an 'x' In the
apuroprlete apace,
Old the decedent create, trust or .Imllar Irrangement which Is lolely f(lr the .urvlvlng spaulS'a benefit for hla Of' hlr antln:
lifetime? Yee [] No 0
If you answered yes to the sbove question, the tIX 011 the trust or similar arrangernent Is postponed until the death of the lecond
lpouse, at Which lime ~ wtll be fully taxable at the rete(s) applicable to ",e remainder beneflclary(les). Enter the value of \he trul1 on
Schedule J, Part II. In order to remove ~ fi-om the calculation of the tax due In this estale, yO\! may wtsh to file Schedule 0 In ordef Ie
make the election avenable under SecUon 9113. If the electJon Is made, the trust or Ilmllar arrangamentll taxed In the eala1e of the
firat decedentlpoul8, the pof\Ion of the tnlll or alm4lar arrangement wtllch beneflta the aurvMng 8\lOO18 Is taxed at the zero tlX l'81e
and the remainder Is wed al the l'818(s) applicable to tho remainder beneflclary(lel). If you choose \0 make the elecllon. you mUlt
ettach Schedule 0 to ~ tlmely,filed tax retum, along w~h Schedule(s) K .nd/or M In order to show the apportlonment of the trust 01'
.Imllar arrlngement between the lurvlvlng spouse end the remainder beneflclary~el),
Jl(V.~EXtll.1)
'*'
SCHEDULE F
JOINTL Y.OWNED PROPERTY
COIolMOHWEAlTH OF P€NHS\ ,VAIIIA
INHERlTAIICE lAX RETURN
ESTATE OF
---LYONS, HOWARD W.
""n Mitt WI' !Mdt jolnl wtthln on. YIII 01 U1t dtc:tdenI'. dtll of dllIh, k n,u.t bI reportod on Schedule 0,
FILE NUMBER
21-97-0339
SURl'MNG JOINT TENANT(S) NAME
ADllflESS
RELATIOIlSHIP TO OECEOENT
A. Emma K. Lyons
10 Lyons Lane
Shippensburg, PA 17257
Spouse
8,
c.
JOlNTLY.QWNED PROPERTY:
LErmI Mn; OESCRI'TlON OF PROFERlY %OF DATE OF OEAlH
na.t FORJOIlT lWlE Irdude,::'~_ fooIItuion oncI bri -..I..,.... ",_ldeo1lfjIng _, Al*Il Mn;OFOEAlH IlECO'S VAlUE OF
- reNAHr .IOIfI deed Ilr -MId 1Oll_, VAlUE OF AllSel fIT1!REST OECfOENT'S INTEREST
-
1. A, 1I2I'1J Real estate located at 10 Lyons Lane, $257,396,00
Borough of Shippensburg, Curnber1an~ County
**See attached appraisal by Cornerstone
Appraisal Services
THE ABOVE ASSET, HELD JOINTLY WI~'H SPOUSE,
IS I,ISTED HERE FOR REPORTING PURPOSES ONL'.
,
.
,
. '
I.
TOTAI.,(Also enter on Nne 6. RecapItu1at1on) $ -0-
-
SCHEDULE tt
fUNERAL EXPENSES,
(OMM(1NW,^"" o. P1NNmVANIA ADMINISTRATIVE COSTS AND
'Nlm:~~~1'.'tt,~lm'N MISCELLANEOUS EXPENSES PI.al. Print or Typ.
mAT'IO'-. ., "._,_w. -"-='~~~----~~~-_ .~"'-_"J_pm?~lN_~U9M7B~0--3"-3-9 -
..'!'XQ~S f.IJOW.A~1) ..!'!.'..__ __ _ _~ __. .. __ _ . _ .. ._
ITEM
NUMBER
-'--~"""""~~- - ...-....----
A. Pun.,al Exp.n'.'l
1. Fogelsanger"Bricker Funeral Home, funeral expense
UY1I1I,., jlnl
.
DESCAIPTION
--_._.-~_.-,--~-._---~_._"-,-_._-.,---------~~--
1.
B. Admlnldratlv. Caatal
2.
3.
4,
C.
1.
2,
3.
4.
5.
6.
7.
8.
Pe..onal R,prel.nlatlve CommlulMI
Social Security Number 01 Perianal Aeprelenlallve,
Year Comml..lonl paid
......
Atlorney Fe,.I: Thomas L, Bright, Esq.
Family Exempllon
Clalmanl Enuna K, Lyons
Addre" 01 Claimanl at decedent'. death
Slreet Addre.. 10 Lyons Lane
City Shippensburg
Relalloi"hlp
spouse
Zip Code
1 72 57
Stahl PA
Probate Fee.
Mlac.llan.oua Exp.na.al
Cornerstone Appraisal Services, real estate
appraisal of 10 Lyons Lane
The News-Chronicle, estate advertising
Cumberland Law Journal, estate advertising
TOTAL (AI.o enter an line 9, Recapitulation)
(If more apac. la n..d.d, In a... additional ahu." 01 aam. II...)
AMOUNT
$ 6,107.00
l.3,204.00
3,500.00
SOL 00
410,00
46.40
60,00
S 23,828.40
SCHEDULE K
LIFE ESTATE, ANNUITY
& TERM CERTAIN
Check !lox on Rev.1500 Cover Shee
ESTATE OF FILE NUMBER
LYONS, HOWARD W. 21-97~0339
- --_._--~-~.~._."._-~_..._.
This schedule Is to be used for all single life, Joint or successive life estate and term certain calculallons, For dates of death
prior to 5-1-89, actuarial factors for single life calculations can be obtained from the Department of Revol1lle, SpeciallY Tax Unit,
Actuarial factors can be found In IRS Publication 1457, Actuarial Values, Alpha Volume for dates of death on or after 5 -1-89,
Indicate the type of Instrument which created the future Interesl below and attach a copy to the lax return,
Dil Will 0 Intervlvos Deed of Trust [J Other
LIFE ESTATE INTEREST CALCULATION
- -
NEAREST AGE AT
DATE OF DEATH
---
1, Value of fund from which annuity Is payable
2. Check appropriate block below and enter corresponding (number)
Frequency of payout. 0 Weekly (52) 0 BI-weekly (26) 0 Monthly (12)
[] Quarteriy (4) 0 Semi-annually (2) [) Annually (1) 0 Other ( )
3, Amount of payout per period
4, Aggregate annual payment, Line 2 mulllplied by Line 3
5, Annuity Factor (see Instructions)
Interest tablo rate 0 3 1/2% 06% [J 10% [] Variable Rate
6. Adjustment Faclor (see instructions)
7. Value of annuity -If using 3 1/2%, 6%, 10%, or If variable rate and period payout Is at end of period,
calculation Is : Line 4 x Line 5 x Line 6
If using variable rate and period payout is at heglnnlng of period, calculallon is :
(Line 4 x Line 5 x Line 6) + Line 3 $
-
NOTE: The values of the funds which create the above future Interests must be reported as part of the estate assets on
Schedules A through G of this tax return, The resulting life or annuity Interest(s) should be reported at the appropriate tax rate on
Lines 13, 15. 16 and 17, ___________________
(II more space is needed, Insert additional sheels of Iho same size)
~""""""'.
COMMONWEAll11 Of- PtN~lf,yt VANiA
INHfflITANC[ TAX HfTUllN
RESI[JfNlllfCHR,NI
NAME(S) OF
LIFE TENANT@
DATE OF BIRTH
Emma K. Lyons
7/2/19
78
1, Value of fund from which life estate Is payable
2. Actuarial factor per appropriate lable
Interest table rate - 031/2% 06% 010% iXJ Variable Rate 7.8 %
3. Value of life estate (Line 1 multiplied by Line 2)
ANNUITY INTEREST CALCULATION
NEAREST AGE AT
DATE OF DEATH
NAME(S)OF
ANNUIT ANT{S)
DATE OF BIRTH
$
%
TERM OF YEARS LIFE ESTATE IS
PAYABLE
IKJ Life or 0 Term of Years _
o Life or 0 Term of Years _
rJ Life or -0 Term of Years _
o Life or 0 Term of Years _
~296,5B5,88
.44104
$ 263,118.24
TERM OF YEARS
ANNUITY IS PAYABLE
o Life or 0 Term of Years __,_
-~--
o Life or 0 Term of Years _
[.1 Life or 0 Term of Year;-='=-
o Life or 0 Term of Years _
$
$
LAST WILL AND TESTAMENT
I, HOWARD W. LYONS, of Shippensburg Township, Cumberland County, Pennsylvania,
being of sound mind, memory and disposition, do hereby make, publish and declare this
my Last Will and Testament, hereby revoking and making void all wills by me at any
time heretofore made.
!'.~.
I order and direct the payment of all my just debte and funeral expenses as
aoon aa may be convenient after my decease.
!!QQ.ND.
I give my tangible personsl property, together with poUche of insurance
thereon, to my wife. EMMA K. LYONS, if she survives me for a period of thirty (30)
days. My tangible personal property ahall include, but not be limited to: household
goods, personal effects, and ,personal automobilss; but shall not include: cash,
securities or similar assats. In the event, my wife, Emma K. Lyons, does not survj,ve
......
me by thirty (30) days, I give aaid tangible personal property to my children, namely
GERALD S. LYONS and LINDA JEAN YOUNG, or to such of them as survive both my wife and
me, in approximately equal shares as they may determine.
THIRD.
If my Wife, Emma K. Lyons, survives me for a period of thirty (30) days, I
give to lilY ch:1.ldren, .GERALD S. LYONS and LINDA JEAN YOUNG, to hold'!N TRUST as
XUND A .
such amount, if any, as when added to other property included in my groas estate for
Federal estate tax purposes and not qualifying for the marital or charitsble
deduction, which property passes under prior provisions of this Will or otherwise
than under this Will or is paid directly to the Trustees and allocated by them to
Certiiir.ld I:D bD a
:U~~2;~~
Y'Rlchard K. Hoskinson '
~tvr~
(SEAL)
this Fund A, will produce II Federal estate tax in my estate, prior to the uae of such
credits, equal to the total of the available un:1.Hed credit and the credit f,)r state
death taxes (other than those imposed solely t.o obt.ain the credit. under Section 201
of the Int.ernal Revenue Code). This amount shall be computed prior to the payment of
death taxes and may be satisfied with cash or with assets in kind at their market
value on the date of distribution. Any property in my taxable estate which would not
qualify for the marital deductions shall be allocated to this Fund A, even if ,as a
reault, it iA overfunded. If any asseta pS9aing under this WIll or pa1.d d1,rectly to
the Trootees are not included in my groas estate for Federal eatate tax purposes, I
give the same. or direct the Trusteea to allocate the aame. to ~'und A. in addItion to
the amount hereinbefore spec Hied . If no amount Is held in this trust during my
wife' 8 lifetl.ll'.8. nevertheless the trust shall be considered 00 being In existence for
the purpose of receiving funds at my wHe' s death. Sa1,d Fund A shall be held, IN
",,,,
TRUST, for the following purposes:
A. To pay the net income therefrom to my wife, EMMA K. LYONS, for her life in
such periodic installments as my trustees shall find convenient, but at
least as often as quarter-annually;
B. As much of the principal of this truat as my truatees may from time to time
think advisable for the support and maintenance of my wife to maintain her
in the station of life to whi~h she ia accustomed. at my death, and after
taking into consideration her other readily avaUable and sourcea of income
shall be either paid to her or else be applied directly for her benefit by
my trustees;
/~ (,U?t~
(ilEAL)
-2-
C. My trustees may apply the net income of this trust for the suppott of my
wife, EMMA K. LYONS, should she by resson of age, illness or any other
causa in the opinion of my trustees be incapable of disbursing it;
D. In sddition to the above provisions. my wife, Emma K. I,yans, shall have the
power to dIrect the trustees to pay to her or to apply out of principal in
each year including the yesr of my death and the year of her death an
amount not in excess of the greater of $5,000.00 or 5% of the
then-aggregate value of the trust principal. This power is noncumulative
and can be exercised only by an instrument in writing intended to take
effect during her life, signed by my wife, Emma K. Lyons, and delivered to
my tr.ustees;
E. Upon the death of my wHe, Emma K. Lyons. or upon my death H she
predeceases me, this trust shall terminate and the then-remaining pr1.ncipal
and any accumul.ate,d or undistributed income shall be dis tributed equally to
my children on a per stirpes distribution basis.
FOURTH. I give, devise and bequeath all of the Test and residue of my ostate, real,
personal and mixed, whatsoever and wheresoever situate to my wife, EMMA K. LYONS,
which is to be known as
FUND B
under this my Last Will and Testament. In the event that my beloved wife, Emma K.
Lyons, should predecease me, I then direct that all of the rest and residue of my
estate ba distributed as follows I
1. To my son, GERALD S. LYONS, I.give all my real property located in Bhippensburg
Townahip, Cumberland County, Pennsylvania. known as lO and 20 Lyons Lane,
Shippenaburg. Pennsylvania, upon ~hich is my home residence and the current home
residence of my said son, Gerald S. Lyons;
!~-w1 W ~~ (SEAL)
-3-
2. To my daughter, l.1NDA JEAN YOUNG, I give and bequeath the sum of. ONE IlUNDIUlD
FIFTY THOUSAND DOLLARS ($150,000.00);
3. The rest and residue of my estate shall be divided and distributed equelly to my
ehil.dren, Gerald and Linda, on a per stirpes distribution basis.
FIFTH. The share of sny person who shall not have attained the age of twenty-one
(2l) years shall be held IN TRUST in a sepllrate trust to be sdmInistered and
distributed in accordance with the provisions hereinafter sot forth:
A. My trustees shall distribute so much of the net income and principal of the
trust to or for the benefit of such person as my trustees in their sole
discretion shall deem advisable for the support, education and health of
such person and for the protection and preservation of his or her property.
Any income not so distributed shall be accumulated! invested, administered
and distributed as part of the p~~ncipal;
B. Upon the death of any person, his or her trust shall terminate and the
then-remaining principal shall be distributed per stirpes to his or her
then-living issue, or if there shall be no such issue to my ,then-living
issue per etirpes;
C. This trust shall terminate upon the beneficiary's reaching the age of
twenty-one (21) years, and the trustees shall distribute all principal and
any accumulated income at thRt time;
D. I hereby nominate, constitutc and appoint my children, or either of them,
to be the Trustee for any trust created under this FIFTH paragraph.
~. Any fiduciary, including lilY personal representatives and Trustees, under
this Will shall have the following powers in addition to those veated in them by law
-4..
f,)....-"" (J) &.AlA/L
(SEAL)
/
Estate of Howard W. Lyons
Fahnestock & Co., Inc.
19 Brookwood Avenue
Suite 103, Carlisle, PA 17013
Account #A26 .0203005. A18
Established 7/28/88
Gamet Res. Corp, 10,000 shs
Van Kampen AM CP T/EXM, 4718.881 shs
CUSIP 1192113R101
Exchange: NASDAQ
Allegheny Cnly PA Arpl Rev, $15,000
7.0% due 1/1/02
Interest accrued 1/1/9710 3/23/97
CUSIP #017286AJ4
$5,828.00
52,332.39
Jeannette PA Mun Aulh Swr Rev, $10,000
8.5% due 7/1/01
Inlerest accrued 1/1/97103/23/97
CUSIP tt472268AM3
15,785,14
289.92
15,581.25
2M17.81
458.97
15,150,84
57.75
28,500.13
435.58
18,897.61
244.29
21,887,26
137.22
I
10,650.18
148.06
Allegheny Cnly PA Airport Rev GTR, $15,000
8,20% due 1/1/08
Cartlsla Bol'o PA Mun Auth Wlr Rev, $25,000
8.70% due 12/15/11
Inlerest accrued 12/15/98 to 3/23/97
CUSIP #142303005
Clarion PA Area Aulh Swr Rev, $15,000
6.30% dUll 9/1/08
Interest accrued 3/1/9710 3/23/97
CUSIP #180576BY5
Delaware Only PA Voo & Teo Soh Au Soh RV, $25,000
6.4% due 6/15/12
Interest accrued 12/15/9610 3/23/97
CUSIP#246055BX4
Erie PA Wlr Aulh Wlr Rev, $15,000
7.15% due 7/1/07
Inlerest accrued 1/1/97103/23/97
CUSIP #2955428K9
Hempfield PA Soh Olsl Lancaster Only, $20,000
6.5% due 6/15/06
Inleresl accrued 2/15/97 10 3/23/97
OUSIP tt423745GK8
Montgomery Onty PA Hghf Ed & Hllh Au Rev, $15,000
8.5"10 due 6/1/07
Inlerest eccrued 12/1/96 to 3/23/97
CUSIP 11613603GGl5
16,252.56
396.67
New Culle PA Area Sch Dlsl, $25,000
'6,0% due 9/1/06
Interesl accrued 3/1/97 10 3/23/97
CUSIP 11643442FWl
28,239.50
91.67
Phllsdelphla PA Hosps Auth Rev, $5,000
7.0% due 7/1/10
Interest accrued 1/1/9710 3/23/97
CUSIP 11717626EA5
8,711.26
79.12
8,000.00
Shlppensburg Bore PA Aulh Swr, $5,000
6.875% due 4/1/03. called 4/1/97
Silver Spring Twp Auth PA Swr Rev, $50,000
6.5% due 7/15/06
Interest eccrued 1/15/97 10 3/23/97
CUSIP #8281808C2
South Easin Vorl( Cnly PA Schbld Sch Rv, $10,000
8.0% due 11/15/03
Interest aCl'rued 11/15/96 10 3/23/97
CUSIP #837679AVl
53,006.13
613.89
10,170.25
213.33
Upper Allen Twp PA, $5.000
6.3% due 4/1/13
Inlerest accrued 10/1/96 10 3/23/S7
CUSIP #915464A T6
Upper Dublin pa Sch Dlst2nd S, $15,000
6.50% due 5/15/05, called $10,000 on 5/1/97 &
remaining $5,000 on 5/15/97
5,2130$3
150,50
15,000.00
Wyomlsslng Valley PA JT Mun Auth Swr Rev, $20,000
6.8% due 1/1/05
Inlerest accrued 1/1/97 to 3/23/97
CUSIP #983595BP3
21,163.55
560.00
9;635.18
186.67
.'
21,405,20
30o.e7
West Hills Area Wlr Pollutn Au PA Swr Rv, $20.000'
9,0% due 6/1/13
Interest accrued 12/1/9810 3123/97
CUSIP #953305AN9
West Hills Area Wlr Pollutn Au PA Swr Rv, $10,000
8.0% due 8/1/11
Interest accrued 12/1/98 to 3/23/97
CUSIP 11953305BC2
/
Total Account Value
10,248.00
29.67
23,600.00
31,620.00
3,600.00
,
9,600.00
48,000.00
23,500.00
4,540.57
28.28
9,998.25
58.68
30,426.19,
3,810,72.
.1594.440.50
<3eneva 511 Co, $12,000
11.125% due 3/15/01
Interest aCGI\Jed 3/15/9" to 3/23/97
CUSIP #372252AA4
FHG Ser 15.T,
$25,000 lr!l 7'10 due 9/25/22
FHLMC,
$34,000 @ 7,0'10 due 3/15/23
FHLMC Sar 1650-MA,
$4,OOO@ 6,50'10 due 1/15/24
FHLMC Ser 1733H,
$10.000@ 7,50% due 6/15/24
FNMA Ser 92.159.0.
$50,000 @ 7.50'10 due 9/25/22
FNMA 93 Ser 85-B,
$25,000 @ 6.50'10 due 6/25/08
Pennsylvania Insured Municipal Inc. Tr, 6 shs . Sertes 94
Int: 4,38 Ex: 03/06/9'7 Rae: 03/10/97 Pay: 03/25/97
CUSIP #70664B323
Pennsylvania Insured Municipal Incl. Tr, 12 shs. Serles 99
Int: 4.89 Ex: 03/06/97 Rec: 03/10/97 Pay: 03/25/97
CUSIP #70884B422
Pennsylvania Insured Mun TrSer 119, 31 shs
Fahnestock, money market account
I L, "'_/ "7 '''.. .).'"
,./ /...,'J....
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BU~E~U OF INDIVIDUAL TAKES
lNHERITAHCf Ul( DIVISION
nEPT. 1I0601
HARHIS~URQ, PA 11121'0601
NOTICE OF INIIERIT ANtE TAK
APPRAISENENT, ALLOWANCE OR DISALI.OWANCE
OF DEDUCTIONS AND ASSESSNENT OF TAN
04- 1.3-98
LYONS
03-23-91
21 91-0339
CUM8ERLAND
101
f.-~-~~.-_~:::.:':lili:__J
MAKE CHECK PAYABLE AND REMIT PAYMENT TOI
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 11013
CUT ALONG THIS I.INE ... RETAIN LOWER PORTION FOR YOUR RECORDS ....
R 'EV: iii4'1-iij[ -iiFP' l' liF97T' tloT"i ail 'oF' i"NHER i fANCE- y"x - A ppiiJii SE HE N'T"; -Ai:. LoiiAiicf' oR'---- ---- -- - - - - - --
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
HOWARD W FILE NO. 21 97-0339 ACN 101
DATE
E8TATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
THOMAS L BRIGHT ESQ
126 EKING ST
SHIPPENSBURG
PA 17257
ESTATE OF LYONS
TAK RETURN WAS, (X) ACCEPTED AS fILEO
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. R..L f.,t.t. (Sohedul. A)
2. Stook. and Bond. (Soh.dul. BJ
5. Clo..ly Held Stocl,/Partnllrlhlp Interaat (Schedule C)
4. Hartgage./Not.. Receivable (Schedule OJ
5. C..h/Bank DapolltB/"ilc. Parlonel Property (Schedul. E)
6. Jointly Owned Property (Soharlule F)
7. TransfMrs (Sch8dula G)
a. Total A.sets
APPROVED DEDUCTIONS AND EXEMPTIONS I
9. Funeral EKpensGs/AdM, Coats/Hisc. Expensms (Schedule H)
10. D.bts/Hortg.g~ Liebilities/Lians (Sohedul. I)
11, Tot.l DedlJQUons
12. Net V.lue 01' Tlx Return
13. Ch.rit.bl./Govern~.nt.l B.~IJ.~tll ~on-.l.ct.d 9113 TrlJ,ts
14. Net V.!ue of e.t.te Subject to Tlx
) CIIANOED
Il)
12)
(3)
(4)
15)
(6)
(7)
.00
620,414.28
.00
.00
25,650,00
.00
~OO
(8)
"..--
*
(9)
nO)
23,828.40
UV-IIHr. ,,, CIt,"1
HOWARD
w
(Schedule J)
-&..O..Q..
(11)
(12)
(13)
(1(,)
DATE
04-13-98
HOTEl To in.ure proper
credit to your lo~Ount,
sub"it the upper p~d ion
of this for. with YOlJr
ta)( ply...nt.
646,064,28
n ,8~R 40
622,235.88
,00
622,235.88
If an assessment was issued previouslY, lines 14, 15 and/Dr 16, 17 and 18 ~ill
reflect figures that include the total of ill returns aSlI8Ssed to date.
ASSESSMENT OF TAX:
IS. AMount of Lina 14 at Spoullal rate (1S)
16. AMount of Lina 14 taxable at Lineal/Cl.ss A rIte (16)
17. A~t of Line 14 taxable It Coll.teral/Cl.ss B retl (17)
18. PrinciPII TlX D~.
NOTEI
TAX CREDITS:
PAVHENT
DATE
06-20"97
12-19-97
RECEIPT
HUNBER
AA211441
AA242582
DISCOUNT (t)
INT~REST/PEN PAID (oj
189.47
.00
. Ir PAID AFTER DATE INDICATED, SEE REVERSE
FD~ CALCULATION OF ADDITIONAL INTEREST.
288,768,24 K' DO.
333,461.64 K .06.
,00 K .15.
(18)
AHOUNT PAID
15,000,00
4,258.06
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
.00
20,008,06
.00
20,008.06
20,041.53
39.41CR
,00
39.41CR
( IF TOTAL OUE IS LESS TIIAN .1, NO PAVHENT IS REQUIR~D.
IF TOTAL DUE IS REFlECTED AS A "CREDIT" (CR), YOU NAV BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FDRN FOR INSTRUCTIONS.J
r-
.'
(;"",
..:\
....
c-1.
i'-4-
f';+'
p,
,~
ijl,J
RESEIWAnONI flt,t.. of Ho.unt. d)llnt on or be'IIlrt nee.....!" 12, 1912 .... if any future lnt.r... in thlt I.tet., h, tnn,'.rr"
In po.....lon or ,"jo~t to ell.. . (ool1.t.",1) benefiolIrJ.. of the cleo..,t "Hit the .xplr.tlon of "'1 ..t.t. for
11'. or for y..r., ~ COIIOONI.lth her.by ,)(pr...lv r'i.rVI' the rJuht to IPpr.1.. and ...... trln".r InhtrltlnO' T.M"
It thf lawful CI... I (oal1_tar.l) r.t. on InY .uuh ,u'ur. Int.r..t.
_Of
NOTICEI To fuHHl the r~lr...nt. of SeoUon jn~D of thl lnhtrlt.oot Met Elbt, TaM Aot, Aat 21 of 1995. (72 P.S.
SecUM J14D)'
PAM"NTI Det~h tM top portJon of thh NoUol end .ubIllt NJth your pOYHnt to thl AIglltlr of MUlti printed Qn thli r.vlr.. .Ide.
uHM. check or ltOf'Mty orchir paYable tal REGISTER OF MILLI, AGENT
REF~n (eA) I .. rlfund of . tel( C1r~lt, which .... not rlqu..tld on thfl Tax R.turn, ."Y be r.quelt.d by cotlPIIUng en "APJll1C1tlon
for Refund of Ponnlylvenlft Inherltlnc. and f..tet. TIM" (REV-IS1S). Appllcltlon. arl aVIllabl. et the Offlc.
of the RIghtel' of MUl., IN\Y of the ZS R~v.~ Dhtrlct Offlu., or by clll1n, thli IptlCll1 lit~hour
AnlMArlnt ..rvJel nulber. for for.' orderlngl In Plnn_ylvanl, 1-100-'62-2050, out.lde Penn~Ylvanla end
within looal Harrl_burg .rle (717) 7.'-1094, TPD' (717) 772-225l (Hearing 1.,.lrld Only).
OBJECTIONS I AllY party In Int.r..t not Il!ItbU.d with thl IIppr.lIlt.lnt, IIllo~anc. or dhallot..tnce of d.duotlon., or ......Hnt
of tax (indudlng discount or 1,,'-r..O Il' .hown ,on thlt NoUc. llU.t cbj.ot within Itxty (60) dey. of rio'lltlpt of
thi. NoUce bYI
--~rltten prot.,t to the PA Dapart.ant of R.venuI, loard of App.al" o.pt. 211021, H8rrl.burl, PI. 171l8~1021, OR
--allation to hl\l. the IIlttu detaralnad at audit of thli .ccaunt of the per.onal rlpta,anhUve, OR
--tppeal to the Orphan. I Court.
ADMIN
ISTRATlVE
CORRECTIONSt
FlKltuII .rrorl dilcov.red on thit .......II"t .hould bl .ddr....d In wrttlnu tal PI. o.part..nt of "IV.nue,
lur..u of Indlvldull Tax.., AlTNI Po.t A.......nt A,vl.w Unit, Dept, 280601, Harrl.burg, PI. 11128-0601
~ (711) '.'-6505, S.. page S of thl bookl.t "In.tructlon. for Inh.rltanc. Tax Return for a R..ldlnt
DtCHttnt" {REV-lSOll for M .l<pllnaUon of adllJnhtroUVClly corrllotabll .rror.,
DlSCOUHT t
If ~y tax due 1. paid wlthJn thr.. (5) cel.nder .onth. eft.r the dec.dant'. d.ath, a fly. perc.nt (S~) dl.count of
thl t.x p.ld 1. Illowad,
PENAL TY I
The IS~ t.l< awn..ty nonwpertlcipation p.nalty I, coaput.d on the totel of the t~l< and Int.r..t .I.....d, and not
paid afore .hmuat'y II, 1996, the flrlt day after the and of the tal< INInIlty plIrlod, This non-plrtiolpatlon
penalty h app..labla In tha .... 811M"r and In thl the 18'. ti.. period 81 you would app.al th41 tax n Inter'lt
ttwlt h.. be." 1lI.....ad .. Jndlc:at.d on thit notlc.,
INTEREST I
Intaralt is oh.rg.d b.glnnlng with flr.t day of dlllnquQnoy, or nine (9) aonth. end one (1) d.y fr. the data of
dnth~ to the date of pay..nt. Taxu which b.oa.. dlUnquant b.fore Janua,'y 1, 1982 bier Inhr..t at thoe rat. 'If
.he (6Xl p.roant par annUlI r;alc~.lIlted at a daJly r.tll of ,000164. All taxu which bao... d.linquent on and aft".
January 1, 1911 will be.r intare.t at a r.t. which will vary fro. calandar Ylllr to cal.ndar y.ar with thlt rat.
announc.d by the PA D~.rta~nt of R.~'nua. Tha applicable Jnt.r..t rat.. for 1981 through 1998 .r'l
't!!r !!!.!1rut Rat,. Dalhl Int__rut FeCltor :!!!r Intar..t Mat. DailY Int.rut Faqtor
IIJa2 lO% .nOOS48 1937 .~ .000l1\7
1915 16% ,000458 19U-1991 HX .000501
1914 11% .000101 1992 .~ .000247
1915 11.'( ,n001S6 1991-1994 n .0001'2
1916 lOX .000274 1995-1"1 .~ ,000247
--Jnt.r..t is oolcu1etad .. follow.:
INTEREST = BALANCE OF TAX UNPAID X NII"BER DF DAYS DELINQUENT X DAILY INTEREST FACTDR
--An)' NoU(!I IlIu.d .fter thtl teM baoOltlI dallnqutnt wllt r.f1.Clt In Int.rut oalculatlon to fUtlM (IS) d;tYf
bayond the data of th_ ........nt. If pay""t II ud. aft.r the Int.r..t coaputatlon dllt. .hown on the
NoUo", IlddlUomtl Jnt.rut IlUlt lMi CIl1culat.d,
PIJIlllOSEOf'
NOnCE.
To fulfill the requir.-.nt. of Seotion 2145 (b) of thl lnn-ritanoQ -nd Eltato Tax Aot, Aot 21 Gf 1"1.
(72 P.I. lleotl\H1 "45),
PAVMEMTl
Dltooh t~ top portion of thi, Hotlo. ~ .ubllt Mlth your ply..nt to tht RIgi,t,r ~f Will. printed on the
ravlr.. 1i1de.
u ...' cheok or llOMy order p,yahle tOI REOXSTER OF MILLS, AgENT.
REfUND etA) I
A r.fWtd of . tile credit AY be r.qu..ted bli cOIIpl.t1ng .n "AppUc.Uon for R.fund of PltMlylv.nl,
Inherlt~ Ind Elt,t, TalC" (REY-1SIS). Application. Ir. available at t~ Dffl01 of t~ Rlgl,tlr of Willi,
~y of the 23 RI...lnu. PIstrAct Offlc.. or frol the Dopert..nt', 24-hour .nl~*rlng ..rvlol nu.ber. for fori' ordering,
In PennIYll'Wlla 1-1100-362-2050, ouhlda Penn.ylvanl. and within 100a1 HarrhburQ .r.. (717) 7.7-a094,
TOOl (711) 772-2252 ("-Irlno 1~.lr.d Only),
OBJECnOHSs Any party In lnbr..t Mt ..thfi.d with tM ........nt of tax.. .hown on thJt noUc. .ay obj.ot within
sixty (60) day. of r.celpt of thl. Hotioe bYl
nwdtten protelt to the PA [Iepart..nt of R.vanua, Board of App.,ah, Dept. 281021, Harrhburg, PA 17128-1021, OR
--.18Oting to have tho "attar detarained at audit of the per.onel repre.entative, OR
. -..."..1 to tho Orpt..".' Court.
ADMIN-
IITRATlI/E
CORNECTIOHJl F~tua1 .rror. di.oovlrQd on thl, ........nt lhould b. .ddr....d in writing tOI PA Depart..nt of Revenue,
Bureau of Individual TaH", ATTNl PD,t A...,...nt Review Unit, Dlpt, Z8060l, Harri.burg, PA 11126.0601,
~ (111) 761-6505. Sa. pa.. 5 of the bookl.t ~In.truotlon. for Inheritance rlK R.turn for a Re'ldent
~t~ (REV~lSOl) for an eKP1~lation of a~lniptr.tively oorreatabl. .rror..
PENAL TVI
The 15X ta)( ~Ity non-p.rticlpation penalty I, cOlPut.d on the total of the tlK and Int.r..t ......ed, end not
paid bafor. January 18, 1996, the fir.t day aft.r t~ .nd of the tRK ~,ty period. Thi, non-participation
P<<I81ty b 1IPPM1abla in the .... .anner and In the the ...a Uaa par lod al YOU would ....al the talC ~ int.r..t
tMt hat bMn .1lS....d II indicatad on this notice.
IffTE1tESTI
For dat.. of daeth on or after 10-3~91, Penhlvlvanl. Estat. T~K ba.ed on the F.der.l E.t.to TalC
return beCo.. d.UnquM,t It the .KPlraUon of ntOllI (09) .ooth. fro. tha dab of death.
For ~ta. of death prior to 10-3-~1, P.nn.vlvani. E.t.t. TalC ba.ed on the Flderal E.tate Tlx r.turn
becoae. delinquent at the .xpiration of elghtean (18) ~nth. froD the dati of death.
Tax.. which beOItH delinquent bafor. Janu.ry l~ 19&2 b..r intar..t .t the IOU. of ,Ix (6Xl p.rCllnt per ~
oalculated at a dIIl1~ rat. of .000164. All talCa. Nhlch baClHKl delinquent on or .fter January 1, 1982 ..ill ~.,.
Jnt.r..t at . rat. whICh will varv fr~ calandar yaar to calendar year with that rata IOnouncad by the PA
Dep~rt..nt of Revanue. The ~ppllcabla int.re.t rat.s for 1982 through 1998 aral
V..r Inter..t Rat. Dally Int,rut Faotor V..r Intar..t Rate nalh Intarut Faotor
19~2 20X .000548 19&7 9Y. .000241
1915 16;: .00U438 1988-1991 llX .000301
1984 llY. .000301 1992 'X .000247
1915 13;( .OOO3S6 1993-n~ ]X .000192
1986 1OY. .000274 1995-1998 'X .000247
".lnterllt 11 oalouleted It follow. 1
INTERBBT a BALANCE UF TAX UNPAID X NUNBER OF DAYS DELINqUENT X DAILY. INTEREST FACTOR
--Any Notice I..u.d ,ft'r the taX beCOMeS delinquent will reflaot an Jnter..t o_laul.tion to fifteen (IS) days
beyond the Wi.. of tht ......Hnt. If pay..nt II ..da aftor the intar..t oDllPUhtlon da.. .howl on the
HotJ(l" edd1tional !ntlr..t IlUlt bo oaloulated.
,1
~
I
.i
~
,j
'I
I
I
I
,
!
PtMPOSI. Of
NOTICE I
PAVtENT 1
REFUND ((:R) I
OIJECTlottSl
ADttIN"
I$TRATlVE
CORRECTlOHS I
PENAlTVl
INTEREST I
If ,
(t
\1' ,
I
,
to
..r-. (
To fulfill 'the r~lr.-.nt. of $~tlon 21~5 (D) of the InherlttnOl Ind E.t.~. 'eM .lot, .lot 21 of 1995, (72 Pt'.
Section "14S),
o.tlOh the top portIon of thl1 Notlol 8hd .ubllt with ~our pIy-.n1 to the R.glst.r of Willi printed on the
rtn.r.. .,IdII.
w," Hek. check or IIOnlY arOtl' payable tOI REGISTER OF MILlS, AGENT.
A refund of . tex credit ..y b8 requo.ted by coepllting an ftApplloltlon for M.fund of PMnnlylvanl.
Inhel'1tWtCI IlOd Eetlte 'IX" (REy-nUl. Applioation, er. 1..,111_11 It the OfficI of the R..t.t.r of WUla,
."yof the n RlvtnUII D!.trAot OHio.. or froll the o-part..nt', 24-hour llIlwerlna ..rulcl nuIlber. for for.. or~r1nul
In Pennlylv.nll I-ftOO"362-~050, out.lde Penn.ylvanla and within local HarrJlburg .rea (717) 187.a094,
TDDI (717) 712.2252 CHearing Iwpaired Onh'l.
Any party in interMit not $~ti&fled with tno ........nt of t.x a. .hown on thll notice ..y object within
elxty (60) dly. of r~.lpt of th1. Hotice bYI
wwwritten protl.t to the PA Dep.rt-.nt of Ravenue, Board of Appeal., nept. 281021, Harri~rl, PA 1112&-1021, OR
-walecUng to have thll ..thr dehr.ined lit audit I)f the p.r.onel r~re.entatlv., OR
w-~al to the Orphan.' Court
F~tUal error. dllcover.d on thl. aC"5...nt .hould be .ddr....d in writing tal PA Dtp.rt..nt of Revenue,
lur..u of Individual Taxa., ATTNI Po.t A.....-.nt Revlaw unit, Dept. 280601, ~rri.burl, PA 171~&-0601,
Phone (717) 167-6505. See paDft S of tha booklet "Instruotlon. for limarltanoe 'rax Return for. Rulo.nt
o.o.dInt" (REV-ISO)) for en 'l(plenaUon of _lnhtr.Uvely oorr.ctMle ","'ror..
The 15% t.x ~.ty non-participation pen.lty is oOlPut.d on the tot.l of the tax end In1.r..t .....ted, and not
Pflld INfor. JftMUlry '18, 1996, the fIrst day aft.r the find of thla t.l( .."..ty pariod. This noflwpartJolpaUon
PG08ltv .. 8fl'PIIalabh In the .... tlIlNMlr and In th. tM 'H' tl.. p.rlod as YOU would IPpeal the tax tnd Intar..t
that heM baan .......d a. Indiaatad on thl_ notic..
Additional Pannlylvnnh Estat. tnx a,nulld a. a rli..ult of . ohange on tM Federal Estat. 'ax olo.lng
lathr becOlla. daUnquant at the axpiratlon of Oflll (1) Month frOM the date tM final notlc" of tht lncr....
in Faderal E.t.t. 'ax is r.c.lved.
'.x.. which bell'" delinquent befora January I, 198Z bear lnt.rllt .t tht rat. of ,Ix (6;(1 perollM1t per IMUII
calaulat.d at ~ dally rat. of ,000164. All taK.' whloh bee..a dall~~nt on or aftar January 1, 1982 will ~.r
Interelt at a r.ta which will vary fl'OIl o.l.nd.r ~atlr to calandar y.ar wUh that rat. announoad by the PA
Dep.rt..nt of R.~ao~~. The appllcab18 Int.ra.t rata, for 198Z through 1998 .ral
~ ~~~ Dally Inttlra.!lt FaQtor :!!!r Intare.t Rata Dally lnt.re.t Factor
1'82 20X .000548 1987 9X .OOUit7
1'83 16:<: .000458 19811-1991 11X ,000501
'984 UY. .000301 1992 9X ,000241
1985 I5X .000356 1993-1994 1>.: ,00019Z
"86 lOX ,DDnZ7~ 1995-1998 9X .000241
w-Jntar..t I. caioul.tad a. fOUOtfl!ll
INTBR&RT D BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINqUENT X DAILY INTEREST FACTOR
-"MY MoUe. Inued after the tax bile"... delinquent will r.flaDt IIn Inhre,t oalculatlon to flft..n (151 day.
bei3nd the data of the ....u..nt. If ptlyunt 11 .ada aft.r tht Int.r.,t OOltputilltl')fl data .hown on the
NoUce, Ilddltlonal Int.r..t llU.t b. CBlaul.tad.