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IJETITION Ji()R l'imllATE lllld (mANT 01<' I,KI'TERS
Hlltlll' ,~I Ol,,,,~ V Yl)hn No, 21 - 97 " ]67
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Sodal 8('('/1,11,1' No, alOl.. /i-5''i'lla._...
f{eRlsler of Wills for Ihe
('ounly 01 .Cl.\MUei'JW1d...__.. In Ihe
COlll1110llwenlth of I'ennsylvllnlll
The pel itlon of I he ullderslgned H'SI1<'"1 flllly replescnls Ihlll:
, YOlll' pelltlon~r~, wloo<lVllre IH yelll' of "l!\' 01 older IIn Ihe exeelllr.11l ... .._.............~........ nllllled
II1lhe hlSl will 1)llhl'nl1o\'e dell'<leUI, dilll'd. ~'Ilr~qr~ .JS .m' ..,__. ...~____. 19_1i....
and eodlcil(s) dilled (no~.)_,. __.. .._._._......._.___,,___..._......._
- '-- ----..__.~____>__~'__.4__._
("lUll' r~'k\l\nl rir~'IUn~laIWl", l.,'l!. tl'IIUndlllloll, (Il'illh or C'WClllor, cll',J
"ecendenl \l'llS domiciled III denth III . . CJAmb:tIll..IlI.'_"'___jl_' _ _... t.itollnty, Pennsylvanlll, with ., 1\
ht.c :_...~_~I~.I'll~"IIY_or rrlnciplIl residence III J\'l>'.~ +~..o~~~:~:~~rL~I", :a _11~l.um+~~~S'~"
(lIq ..trl'cl, 111111l11l'r and tIlul1cipalilYJ
Decendcnt, then .J?---- yellrs of IIge, died ..__Ap.rkL_..I;l......__.._.________, 19_n___.
at i;~e~~~~)~~S, ll~~e~e~~II(~~~I~~r;~'~;~;l;I\li~;,;~edl;midi(l..n~i hllve' a child born or adopi;ci
afler C~""lIllol1 of thc 11'111 offered for prohnte: WII' 1I01lhe vl<-llm of Il killing IInd WIlS never adj\!dlealed
InCllll\l1<'tenl: .ulA....._~___. ___.._......_..._.__ ._..______..~..___________
Del'endcnllll death owned properly \l'llh eSllmnled .vullles liS follows: 1A
(If domiciled In I'll,) All persolln! properly $_ .3.000
(If nOI domiciled in PII.) Personnl properly in I'ennsylvllnla $_. .
Of not domicileu In I'll,) I'crsolllll property In ('OIlIllY $._.__.
Vnhit.' or real i,.'sIHlC in Pennsylvania $_~
,ltllnlcd liS follows: .._.____..._.._____.._~..___________.____
_._-_._.,---,..._-_._--~-_._~.._--~...,....._...~.._-..------."
WHEREFORE, pelltioner(s) res peel flllly reqllesl(s) Ihe rrohule of the lusl will und codicll(s)
presentcd hl'rewilh IInd the grnnlof lellerL...ft6.i:r!~~_.._.
I (ll.'SlllIllCIII\UY; udll1inl,trnllon c,LII,: ndminislrUllon d,b,n,c,l.n.)
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OATI-I OJ! IJERSONAL REPRESENTATIVE
U)MMONWEALTlI m' I'ENNSYLVANIA I HH
('OllNTY OF CUMBERLAND r ..
Thc 1"'llliollL'r{s) al1l11e."a"ll'd swcar{s) or artillll(,) Ihlll thc ',Ialelllellls in Ihe foregoing pelltion arc
I rill' Hilt! l'!\lI't.'l'l to Ihe Ill,..l or IhL' ~1l0wll'd!!l' nnd h~:li('r ~lr petltloner(!'!) and Ihut ns personul reprcscn.
tUlivt;'bl of I Ill' abovl' tlL'L'L'dclll Pl'llliollcr(s) will wL'l1 an,d trllly admlnisler lhe csLutc a~cording to law,
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SWIlIIl 10 01 allillg'i'~ and ,Ub"'lihed* <'".1 ,c".,"..,(c<;" 4L<Ic.~i.. __"..__ '"
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OISffiSITION
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WARNING: 1118 Illegal to duplloate this oopy by pholostOl or photograph,
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C('IMMONWCALTH or I'l!NNS'I'I.VANIA
OF.f1AtlTMCNT OF HilALTH
VITAL STATISTICS
CF.RTIFICATE OF OEATH
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IN RE: ESTATE OF OLIVE YOHN,
LATE OF MIDDLESEX TOWNSIUI'
CUMlllmLAND COlINTY,
I'ENNSYLVANIA, DECEASED
IN TilE COURT OF COMMON
I'LEAS OF CIJMnERLAND
COUNTY, I'ENNSYLVANIA
ORPHAN'S COURT
DIVISION
ESTATE NO. 21_"_
P~:TITION FOR RilLE '1'.0 SHOW CAIJSE (() WHY A LAST WILL
AND TESTAMENLSlIOlJLD NOT liE ADMITTElLIU PROBATE ANQ
(2) WHY THE RIGHT TO HAVE LETTERS TESTAMENTARY ISSUED
~ YOHN AND CHARLES YOHN SHOULD NOT OE DEEMED
TO IIA VE nEEN H.ENOlJNCED IlY THEIR REFUSAL TO PRESEW:
THEMSELVES TO THE REGJSTER OF WILLS~ND TO OTHERWISE
r;OOPERATE IN TIlE I'RonATE AND ADMINISTRATION OF THE
EST A TE-
To the Honorable Judges of the said Court:
The Petition of GRACE FENICLE respectfully represents:
I. "" ATTEMPTED PROBATE OF LAST WILL AND TESTAMENT
1.) OLIVE YOHN deplU'ted this elU'thly life on Apri112, 1983, having first made her last
will and testament dated 15 February 1974, in which she named her daughter, your Petitioner as a
co-execulrix and two of her sons, the respondents herein, Charles Yohn and Roy Yohn as co-
executors, (A true and correct copy is attached hereto as Exhibit A,)
2,) At the time of making her last willllnd lestamentllnd at the time of her death OLIVE
YOHN was survived by her daughters, Grace Fenicle and Virginia Gardner, and by her sons,
Charles Yohn, John Yohn, Richard Yohn and Roy Yohn, Another daughter, Ruth Yohn Hartzell
had predeceased the testlltrix but was survived by two daughters of her own, to wit: Debra
Halblelh and Cindy Henkle. All of the above named survivors were \lamed as residuary
beneficiaries and all still survive,
Il. BACKGROUND ANI> CURRENT FACTORS REOlJlRING PRODATEAT
THIS LATE DATE.
I
...~.",,,,._~,,,",._.....<-,,,,.,.....~.. -.....
3.) No cSlllte was opcued althe time of dcnth llC\;lIuse it wns not believed that any assets
existcd luthc sulc ual11e of thc IcstUlriX.
4,) On JauUlIf)' 18, 1962, Chestcr W. Schlusscr, Executor of the Estate of George H,
Schlusscr, lale of the Borough of Carli;;1c, CUl11berlund COllllty, Pcnnsylvania, deceased, granted
and conveyed a certain tract of land situate in North Middleton Township, Cumberland County,
Pennsylvania to Olive Y ohn, Thc dced evidencing the same of the same date is recorded in the
Recorder's Office in and for Cumberland County, Pennsylvunia in Deed Book "K," volume 20,
page 762, (A true and cornx:t copy is attut:hcd hereto as Exhibit B.)
5,) On June 5,1978, Olive Yohu, unremarried widow, granted and conveyed the same
premises as above-mentioned 10 her daughter, Grace M, Fenkle and her husband, Paul M,
Fenicle, The deed evidencing the same is recorded in the said Recorder's Office in Deed Book
"X," volume 27, page 120. The said Paul M. Fenick depnrted this earthly life on March 13,1996,
whereupon full title vested in his sUl'Yiving widow, the said Grace M, Fellicle, according to the law
of Pennsylvania incident to tenuncies by the entireties, (A true und correct copy is attached hereto
as Exhibit C,)
6,) TIle purchase price of the wnveyance to the said Fenicles was six thousand und 00/100
($6,000,00) dollars, This was paid partially at the settlement and the balance of three thousand and
00/100 ($3,000,00) dollars was secured by a bond and mortgage dated ,Tune 5, 1978, Said
mortgage was recorded in MOItgage Book No, 645 , page 24, (True and correct copies of the
boud and mortgage are attached hereto as Exhibits D and E respectively.)
7,) The said IXlIld provided in peninenl pilll: "Three Thousand Dollars 10 be paid in five
years froll1the date hereof. Fifty ($50.00) DoUllrs per month to be paid on principal only; the first
payment shall be due upon one month from the date hereof and on the like day of each succeeding
month until the obligation is paid in full,"
8,) Grace Feniele paid the entire balance owing by cash to her mother, the said Olive
Yohn, in a timely fashion, However, being lay persons lInd not knowing or understanding the law
2
of mortgages and liens. they neglectcd to have Ihe mortgagc and bond marked paid in full and
satisfied in the records in the said Recorder's Office,
9,) On May 2. 1996 Grnce Penicle entered Into an Agreement for the Sale l\l1d Purchase of
Real Estate with E, Michael Gaughan, single mnn, to sell the said premises for the SUIll of thirty
thousl\l1d and 00/100 ($30.000,00) dollars and with a settlement to be held on or before IS June
1996, Mr, Gaughan Is represented by Robert 0, Frey. Bsq" a member of the Cumberland County
Ba.r, While perfonning his title search Mr, Frey discovered that the said mol1gnge remained open
on the books al'd was thus a cloud on the title which created a title problem and thus has delayed
the consummation of tile Agreement,
10,) On February S. 1997 the original will was offered to probate and witnesses have been
provided to meet the witnessing requirements for the probate of wUls, On February 6. 1997 Grace
Fenlcle signed the probate papers as co-eltecutrllt,
11.) Despite repeated efforts on behalf of Orace Fenicle by her attomey. Charles E.
Shields Ill. to obtain cooperation In the settlement of the estate l\l1d the satisfaction of the said
mortgage. no coopera.tion has been or .is forthcoming.
12,) In order to eltpedite the settlement of the estate l\l1d allow for the consummation of the
said Agreement, Grace Fenlcle hereby represents to your Honorable Court that she is willing,
ready l\l1d able to seIVe individually and alone as an eltecutrlx l\l1d, in order to eliminate l\l1Y drawn
out contentiousness over the dead man's rule of evidence or l\l1Y claim of conflict of Interest on her
part as such sole eltecutrllt, she stands ready to pay to the estate the original sum owed on the
mortgage and bond in the amount of three thousand and OO!l 00 ($3,000,00) dollars despite having
already paid It to her mother during her lifetime,
13.) Although such willingness to pay such amount to the estate has been communicated to
the said brothers, they continue to refuse to cooperate by refusing artd/or falling to either renounce
their right to administer the estate or to present ,themselves 10 be swom In as such co-elteculors of
the said estate.
3
~t. O;Uve v. Yohn, Make th~s /Oy willi
1. I direot that all of lilY pl'oporty, red and personal
shall. be sold by my execut ors as they see fit, ond the proceeds,
ai'tel', the )laymen I; of lilY 1'unol'al expense an\,1 othEll' dElbts allall
be div:l.dod into seven shures, with ono share to Grace F'enicle,
Charles Yooo, John Yohn, Virginia Gal'dner, Richard Yohn, Roy
Yohn , and one share to be divided between Debra Yohn and
Cindy Hartzell, children of Ruth Yooo Hartzell. Should either
of the said ohildren be under 21 years of age their shat,e
shall be held in trust by tho Exeoutors herein named until
the child becolnes 21 years of' age and thon paid.
2. I naillO Graco jPenic1e, Charles Yohn an-:1 Roy Yolm
as ExecutOl'S and Trustees as herein mentioned, under this will.
Witness, IllY hand aml saa1 this 15 th day of f'ebru!\l'Y 1974/
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Witnesses I
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SHERIFF'S RETURN - OUT OF COUNTY
CASE NO. 2191-00367 0
COKKONWEALTH OF PENNSYLVANIA.
COUNTY OF ClJKBERLAND
l
!N RE. ESTA~OF OLIVE YOHN
VS.
YOMN CHARLES ET AL
R. ThoMa. Kline . Sheriff, who being duly .worn aooording
to law, .ay., that he made a diligent ..arch and inquiry for the within
named defendant, to vitI YOHN CHARLES
but v.. unable to locate
deputized the sheriff of
to serve the vithin CITATION
Him in his bailiwick. He therefore
PERRY COUNTY County, Pennsylvania.
RULE ORDER OF COURT
On "ay
7th, 1997
the attached return from
PERRY
. this
COUNTY
office vas in receipt of
County, Penn.y1vania.
Sheriff's Costs.
Dooketing
Out of County
SurCharge
PERRY C UNTY
18.00
9.00
2.00
38.20
So IInswerlll'
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k: Th~m~~ Kl :~;'inreri%%
.67.20 CHARLES SHIELDS III
0:5/07/1997
Svorn and lIubscrj.bed to bll/fore mil
this 5s~Lt day of'n7nt.\
CJ '1 (J
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Uf1, Ilri;iE"'iiR?ii;;}i~i;i:illjiiT-ti;ViiiiiJ;,
G~H,1I\Ull.^NO COU~ll Y i'Dli,l,WI.VMllA
Mv U~"MI8iIOIl ExplrllS Tho FIISI Moo~ay ill Jan. 1911l
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SHERIFF'S RETURN - OUT OF COUNTY
CASE NOI 2197-00367 0
COMMONWEALTH OF PENNSYLVANIA,
COUNTY OF CUMBERLAND
IH-REI ESTATE OF OLIVE YOHN
VS.
XQHH CHARLES ET AL
R. ThoMas Kli~. . Sheriff, who being duly sworn according
to law, say.. that he made a diligent search and inquiry for the within
naMed defendant, to witl YOHN ROY
-_.
but was unkbl~ to looate Him in hi. bailiwiok. He therefore
d~putized the .heriff of PERRY COUNTY County, Pennsylvania.
to SI"'YB the within CITATION
On May 7th. 1997 . this offioe was in receipt of
th~ attached return from PERRY COUNTY County, Pennsylvania.
Sheriff's CostSI
Dooketing
Out of County
Suroharge
6.00
.00
2.00
So answers I'
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---;.-- 1.~:6~'-;:r.4'.. /'_",-c'--;:'r'"
R7-Thoma. Kline, Sher1%%
~~ CHARLES SHIELDS III
05/07/1997
Sworn and .ub.~rib.d to before 1111/
this ?U,-- day of 'Yn0.l~
19_07 A.D. l
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IN WITNesS WHER~O', HIII.I {lranltll hoe tI".unlo Itt her hUIlli tlnd "al
th. day WId year. ntU abov. wrllt.n, ~,. '/ '. '
, ", / ey;; .'
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Sial. of Pe,nnBylv ania, }...
COUrtly of ~~/ d
On lhlt. the - s.- r'" ~ay of \ t.l.V-.',......... 11978 I b,'cH. ~"
th. under.lgned om,,,, 'perlonally apPlIoI,d ,
Olive V. Yohni widow,
known 10 111. lot tall~'Qcto,lIy ptQv,m)10 t)o th. rlltrlOn whol' ham, 1s i\ibtc"b.d 10 lh. wllh:
In In'lrum.nl, andadnowl.dg.d itHH she u.cutodtam. '~r Ih, purpal" Ih.t.l".cdn,.~';(~d;.',,<'i'.i
IN WITNESS WHEREOf, I hereunlO, i.1 my hand and officlalleClI. ...,:fC~,I:\'. " ; ,"/. .
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n ~'" ~ '\..1.-1 tr...... - ~ >"\'1:i""\/.' A~
~ do hereby cerllfy thaI thejr~GII'l"ld,nc ~nd complel' pOll om~;j.~~~~'tltot/~, '
'h. within nom.~ g,onl" I. \?<.W 8'( Y'UW. (->j:'e/Y """' I C, ':
, ~.,.r;-;>6'""..~,(;,,~ln,:E::L,..
Attorney. f~r L.,...~r. /'L<ho "f~ -- :...." ."..,-,
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Olven under my hand and
Ih. leClI ollhe laId office, Ihe dale above wrlll"n,
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ft,~OKX27 rm 121
0.8 tnR-fI tl4~ Uo '(Utili or (HIli part thM'en! fUitl adfllllillHlIOlillt ur atUOUtlts 110 ,,"iIl1 ar the "oure-
lIatt thefio', If) ,aid ,Jrl"(Illltlt RIWI awl otlll41ct tho ;lIm6 with illh'/'cllt thvrdon ill tho nUHItI(lf' ,mI.
tiMed ~tI fh~6 1I0n(I,' 'h/H. thfJ rltJlJI't1 o/Jf{(HlUon to 110 t1o(d, (lr n/iw t!J /If! alld rl'ltll'lln III fullloNJ8 (ifill
fllrt"t. Atld thll f.,rther MlldWuu (II thi, oMio(ltltlfl IlIlIlleh, thtlt {f at "Ply limn ridllll/lt /lAtll/llIl
mad, In fA" ,IRl/lllont of the "rlru1i'/111 deld {I" (HIlI It'llltltll1Uflllt. ihtlrool flY intlJI'68t, or Ilctdttionll th(j;'6~
to "If alo,.6lald, f()r tlllI 81mN) (II dlll/" It/llll' /lIIII 11aV1ll0/II thel'Imf shttllll/II dult, or il Q
bt'eoo'. 01 Utitl othor of thd !Of'con(n(J c/lPldWClfllf bo fIIcul" /111 the 8flid viJIiyor hOlrR, (It-
"emtorltl ndttlilt~lltr<<l(lf8 01' (1/1"i(/lw, Uwn utld illsllrl. I'cl,~'J IIW8tlid Wllllli,Htl IfIWI 6hall, lit Uw OI,U{ln 01
th, IRid oMiooo , tl.r6mllOrll, nf{mi"is/rafol's M cl~R{untt, /JtJ()unlll dUll, anel thl' 1hlllttl/l"t 01
th" lamtl, with tntcrtllft and cn/till 01 j',IRIU'flflll/l ttun thllrmHl, and wt{l/t//JIIR ns alflr(l~nid, togl!thCl' filUh
1In. altorncll. (lOmmt8Sl011 ullill(l 1'M' Nltt, 011 Ow /laid IJri'lcl'tml IIIWI, healdflR ClIl/tll fll Ifl/it, mllY
b(l '"/orc€cl nfld "MUI'tl!'flcl {It nnr.l', fllll/thlnO hel'I"'1 cOlltlliuM to tho colll/'(II'/I theranl III 'till/willI!
n(ltwitJultRtldillO, /111ft fttrthlH', the fJlIli(/or dQ Itcrll/lv l'mlltlwt!J' tWV aHnr'Iwy of flnl' COIII't 01
recQI'{i ul thu (,'ommOIlWtlClIiII n/l'"tltlHllh'ftllhl tf) tllIPI'f'" IPI'
"lid t/llth or without it ,h'l1fmlltlnll Ii/efl ill Mmll ,to ClIII/I!:UI It jlu1nml!tlt (II' jlllltJrnfltltB fll
lalJol' of tho abollfl-7IlL'IttilHWlI fI/J/itJl'll tJxt!(llllorsj atlmiuistfaitJf', or (tBSlpml, cwll
auuitUlt IOf tht! 1)6ttal Sf/m 01
with '"'"'
016111t, ohnl'(Jl'B, Mid aHortley'" 0/illlmU8ion <<Illoresoidj' nn u'1I{cll iwloment or jwlumeutB one or
more D:t:(I(l-llt{Ollfl m/LV t'll8llo/{wthf{lith tltlon laUunl to com/I/Y1vith allY of tho tertll8 (lnel cOlldU{ons
01 thi, bond OJ' srtid nlOrtOUOt1. 1'he fUllflll'lIiO/led hereby forover li'1l11/(JIl and roll~(I8(!8 nll errors III
Mid vrooeedill(jlJ, tIIaivt18 8((1/1 OIO;l:tiCIIUOII, tho rig"t OI/lu/lliaWoll (HId e:f't(!Il8iOIl 01 Hmo ,II 1/(1/1"
munt, Rgrees to COtldCt1lltOtifJll 01 atlY f)fOI18rhl '81lilld 11110/1 I,V 'IJ{r/1I8 of (lIItl slloh lI,vetil/lion, anll
fII,riv8B <<ll ('xem'ltiOJl8 Irom lOllY (lnd 8alo 01 (UllJ 1'rnlH1l'l/l t}wt 18 or IlfJroollot' may IH! 6:t:CfIlptl'd
t'l/law.
......".'..-."'".......,..,...."."..,..,....,."..''''''''.'''.'''''
''2 "Jf.' ..
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\ Paul M. F~irtfe41a ~
.... ...~&t4....tu....!:?.'~...~. . "..........~
lirace"'~f. 'en c e \
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MADN 7'111: - 0- M - d4v 01 Juno ,,. 'A. ~..,
0' O&lr lArcf. on' Ih.oUlQfldn(rwt ,lumdr,J and seventy eight (1478),
8ErWIIEN PAUL M, FENICI.o .nd GRACE M. FENICi.E, Ill. wifo,
of the Township of Silver flpr'lng f Count.y of
Oumborland and Stato of Pennsylvnnh I plrt.ies or
the tint part,
AND
OLIVE V, YOHN, widow 1 of tho Town.hip of North
Middlotown I County 01 Cumbo,'l.nd .nd SIoto of
Penneylvanu I part,y
'I
o"A, ,,~oltd P'\rC:
WIIERIMS. IA. ,old Poul M. Fon1clo.nd Or". M. Fonlolo, hlo wHo
f" nnd bv urlldrl obtlqalltlll, or wrlUng ObUOllfortll IInd., the 11' halld A
and unls, dulll 'lfou"d aM biklrl"q 'Vln eta'i ;\"'141"11/ ,kind: bound IInto "lit ,old party
o/IA. ..,.... ",rll. IA. ou"' .f Th rnh d ("'1; 000 00')
ree I ouspnl 'I' ~ . ^ ~1Jol14".
coodll/o..d for IA. "'~"l'" of I~~ f"" old IoU ~o", 01 ,........... T ........./ (/:1 ,.u~'-<.)
S'.'l ~c.tt. JJ ;tM. I-Ic.b:. '0 .t.':i D. de J~(<. }y"v,.-tJ.. . w..W ~t;"d
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tcodher wilA lh. pr.miu"" t)!lrLllur4""', '~Cl" qroutld flI"t" wul.r rml" mllnicipal cu,e"",,,""
and oharDf' from Unt. 10 Urn' G.f,;ucd ooai",' Qr upo". II.. Mr,IMlt.r dc,orlb,d mortl/QQcll
prim"", toUho"' QtlV fraud or lilf'Ii".,. dCMII. A4 in ami hv In, U(lhllt1j,d 01l1l04Ho" Clnd th, 00""
dlUoll t11~"oll"14Uotl '0 the '0"10 boin" had, mOil more (\lllV (lnd a' klro, Opplll1r, and In C4" 'JI
tk/allle ilt pavmtrl'l CU 1I10,"a"" ,WI alto paV all co,tI, I..' and np"'''' 01 C411,o"t1l1 'A, ,,,"',
4nolwll,., an A4~""v', oommulWtt 01 jtlJ, "". ""'l4m.
NOIY THIS INDtNTURE IYJ1'NESSETI/, 1h4' Ih. 'aId va" iea 01 'A, It", pcart, u wl'/l
/lit' cuut '" IlOnlidfraU"t1 01 'h" a/or"~(d dfb, or '14m 01
Three Thousand ($) j 000.00) DoUa", and for tll, b,tI". "cu"n" th. JHlvm,nt
tlt",o! Imle 'h. '(lid JHlr'Y 01 th, Uoo.!d pari, 'J'cuwr', adm(ntllrawr, GIld
"'fig"" I,. dilch4r~' ql tA, IIdd o61tgoHott .bcw, ,.,ci',d, tailor and i,. cond"'N'~" 01 1M 1,,"A,r
100! (1M) rA~E ~
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. .
IN REI
ESTATE OF OLIVE YOHN,
LATE OF MIDDLESEX TOWNSHIP
CUMBERLAND COUNTY,
PENNSYLVANIA, DECEASED
I IN THE COURT OF COMMON PLEAS OF
I CUMBERLAND COUNTY, PENNSYLVANIA
I
I NO. 21-97-367 ORPHANS' COURT
I
I ORPHANS' COURT DIVISION
IN REI ESTATE
BEFORE SHEELY. P.J.
OPINION and DECREE NISI
A haaring was held June 10, 1997, in the above-captioned
estate. From the hearing, the Court makes the following findings
of fact.
ElPDINGS OF FACT
1. Olive Yohn died on April 12, 1983.
2. The only asset in the estate was a mortgage Olive Yohn
held on a tract of land in North Middleton Township. The
surviving mortgagor is her daughter, Grace M. Fenicle, and the
mortgage is for $3000.00.
3. Olive Yohn conveyed the North Middleton tract of land to
Mrs. Fenicle and her husband by deed dated June 5, 1918, and
recorded in Cumberland County in Deed Book X, Volume 27, Page
12C. Mrs. Yohn was represented regarding the deed and mortgage
by a competent Cumberland County attorney.
4. The will of Olive Yohn was found years after her death
and on February 5, 1997, the will was offered for probate.
5. Named as co-executors were three children of Mrs. Yohn,
Grace Feniele, Charles Yohn and Roy Yohn.
6. Charles Yohn and Roy Yohn have refused to take the
necessary steps to qualify as eO-Bxecutors, and they have refused
I..);';V;'. ,
, ..'
'...
NO. 21-97-367 ORPHANS' COURT DIVISION
to renounoe their rights to seek letters testamentary.
7. Mrll. FOlliole claims she paid off the mortgage but
neither she nor her mother wore aware of the neoessary steps to
$atisfy the mortgage.
e. Mrs. Fenicls testified that she is willing to pay the
$3000.00 again to the estate because she has a buyer for the real
estate and cannot sell it until the mortgage is ~ati8fied.
9. It is necessary for an executor be appointed so that the
mortgage can be satisfied.
DISCUSSION
At the hearing on June 10, 1997, testifying were Grace M.
Fenicle and her brother Cherles Yohn. Present but not testifying
was the other brother, Roy Yohn. It was obvious from the
testimony of Charles Yohn, that he diSlikes his sister from
problems of long ago and now refuses to offer his cooperation.
Since Roy Yohn offered no testimony, I am not aware of his reason
for refusing to cooperate. In any event, the failure of her two
brothers to COoperate should not prevent at this time Grace
Fenicle from selling her real estate and having these matters
concluded.
Petitioners have asked for counsel feeG against Charles Yohn
and Roy Yohn for their failure to either apply for letters
testamentary or renounce their rights to apply for lett.ers
testament.ary. The applicable legal authority for awarding of
oounsel fees is provided in 42 Pa. C.S. S 2503(7) whioh providesl
2
'.
NO. 21-97-367 ORPHANS' COURT DIVISION
The following participants shall be entitled to a
reasonable oounsel fee as part of the taxable oost. of
the matterl
. . .
(7) any participant who is awarded counsel fees as a
sanotion against another participant for dilatory,
obdurate or vexatious oonduct during the pending of a
matter.
42 Pa.C.S. S 2503(7).
If one does not wish to serve as an exeoutor of an estate,
the oourt hao no statutory authority to oompel one to do so.
However, a person refusing to seek letters testamentary
should not be ~armitted to further prevent the probate of a will
by refusing to renounce hie rights when asked to do so. In thie
oase, Charles Yohnand Roy Yohn have foroed their sister to a
oourt prooeeding by simply refusing to renounoe their rights to
serve as exeoutors of their mother's estate.
Alt.hough oounsel fees in an estate proceeding may be awarded
under 42 Pa. C.S. S 2503 (7),1 oareful researoh has not found
any appellate authority for awarding oounsel fees for refusing to
apply for letters testamentary or refusing to renounce so that
the estate may prooeed. Rather than delay this estate from
proceeding any further by arguments over oounsel fees, I will
simply refuse the requests and direct that counsel fees for the
court proceeding and related matters be charged by oounsel and
deduoted from the $3000.00 asset of the estate.
See In Re Albright, 376 Pa. Super. 201, 218, 545 A.2d
896,904 (1988).
3
I ,~). 1(11 'I
J INHERITANCE TAX RETURN
RESIDENT DECEDENT
COMMONWEALTH Of PENNSYWANIA (TO BE FILED IN DUPLICATE
DEPARTMENT OF ReveNUE
"ARRlSfJ:~, ~~on\"OWl .._ ._.WITH REGISTER OF WILLS) (()UNIY COilE
OEceOEN' AMf LAS, R!o, ANO MIOOLf INITIAL) --...~...~---. MdOf,jf lltiii~lnrI{)film'-'~--
~.!i!i, OLIVE ..vI' '_m'.m' ,. I RC~!LII?L'" ~~..-e, "0'"
$OCIAL 5fCURlh NUMBER OAlf Of ."A.OI tJAH 01 !lIM!1I ~,.. .a \11',/ rn ., "
;lDI- le- S~4,* 4-/7.- BJ -'-I'l-oS .,,,,,,, CIJ.M."4IlL.....f-I,l)
'" ...",,"'; 1"'''':;;~UI'S ",","W '~.S:;.W:i,,,,,,;"".,,- I"" 'AI \I (1II1':J;;'" , r .M""11' "'"V1~/~""~'C"~',,=..'=~.=-~=~~=.=
[8 1. Orlgintll Return I I 2. !iuppllllTlftnlul NfthH" I I 3 Remainder Return
Ifor dal., of death prior 10 12.13.82)
o 4. limited Ellar. [',] 40. fuluft Inte,.,' (omp/umlu I I 5. Federal Etlale Tax Rllturn Required
1'('1' dn'" 01 ,llall, IIft.r I] 1,.II'JI
~ 6. Oecedent Oied Tellat. [I 7 O'(lUitrll M(I!l11111fltlll (I livillll TnJl1
jAttoch copy of Will) IAllrlrh copy III TflHl1
ALL CORRESPONDENCE AND CONPlDINTIAL"TAXIN'ORMATION IHOULD al DIRICTlD fCi;
~l~ME .----- n__._ rC-)Mhf Ii /"UI(il;ili'~h6~Hr ~.
(J1III-IUIiJ e, ,SI{IIfl.IJ.$ 1Jl t.. ~OU.s IrIC! I.l>.
"'''HON'NUM''' .-.....--.... MII'CHIf.AJIOSBUIll6-,I'14 17DSS"
L!J! 1 7' ~ - () 'Z~._
REV,1500 EX. (7.941
w
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I, Real Ellole ISch,dule AI 11 1
2, Slack. and Bonds ISchedule 81 I 2 1
3, Clo.e1y Held Slo,k/PoNner.hlp In'e''''ISch.dule q f 3 I
4. Mortgog" and Not" Receivable ISchedule 01 I 4 I
5, Ca.h, Bank Oepc.IIils & Miscellaneous Personal PropI(ly I 5 ,
ISchedule EI
6. Jolnlly Owned P'opelly ISchedule fl
7. T,o",ler. ISchedule GIISch.dule LJ
8. Tolol 0'011 AII.lI 110101 llnOl 1.71
9, Funeral Expentll, Admlnlltratlve Colli, MI."Uan.olJl (9)
bpen." ISchedule HI
10. Debll, Mortgog. llobllllles, lien. {Schedule II
11. Tolol Dad"lIo", Itolollln" 9 & 101
12. Net Value of .IIolellln. 8 mlnUlllne 111
13. Charllable and Governmental Bequ'UI15ch.dul. JI
14. Nel Value Sublectlo T OK IlIne 12 mlnUl line. I ~I d _.............__... ......__.__
15. SpoUlol T,onof... Ifo, dole. .f dooth oher 6.30.941
S.. Instrucllons for Ar,pllcable Percentage an Reyer..
Side. Ilndude volu.. rom Schedule K or Schedule MI
16. Amount of line 1.4 tClKoble at 6% (Qt.
(Include yalutf froln Schedule K or Sch.dule M.I
17, Amount of line 14 taxable al 15% ralt
(Includ. yalue. from Sch.dule I( or 5th.dul. M-l
HL Ptlnclpaltax due (Add tax fram Lin.. 15, Jtl find 171
19. Cred;" Spoulol Poverty (,r.dit Prlnr Puym.ntt
() . CJ
.
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'OR DAIU O. DIAIH Ami 12/31/91 CHICK Hili
" A I'OUIAL
POYUn CRlOIT II CIAIMID I I
rill NUMIlR
.;;II
q1
3(,,7
YEAR.
_'1.8 Total Number of Safe Oeposil Boxes
("J
".3 ~", 01>
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( 61
171
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(191 0
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20. If Line 19 h greolll thM Un.. 18, .nl.r ,,,. dill,,""(" un lint! 1'0 Thll il tht! OVERPAYMENT,
ml]
(ht,{~ '"'II!.1 YIlU Ull' 1I'lln',llllllll .I,'IUlIl VI Y'OII! UVtllfHi 11\1>1\1
1211
121AI
12181
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21. If Un. 1811 {lr.olln l"lIlllin" 1'1, Ilnlol II", "lfllI/IIt\{" .lfl tluo)1 1hl, It ,hft fAX DUll.
A, Enler the In1fH1I11 fill tIt" blltWh II dUll WI IIIII II ^
e, Enter Ih. lulul III lillll ,I .Inrl/! ^ Ill1 Illld ) III TllII II Ilut BALANCE DUE,
Ma~. Chec~ PU\lflbl. tit I .."III.r "' Willi, AU''''
"~)II- BE IURI 10 ANIWU All QUEUIONS ON REVERSE SIDE AND TO RECHECk MATH -C:-C:
Under penah~~j-f;;r-iury,~l dlt~llIftl 111111 Illlhll 1I_1I1l\1:1I1l1 Hilt 1111'11'1 11I,ludl"ll 'I. ('.H!\f1(ll\yH\\1 1111l;~{lliol cl"d ~~.remenh, and 10 Infl besl ,,(my knowledge and belief,
It Is true, carrtct nnel (ompllllfll dlUlullI Ihlll r.lI !ltIIl lIllUh,lllU hun j"PLHItU r~' 11l/1l IIHHhll V'lhJII. DoclCHotion 01 pl'eparer olher Inan Ihe personal reprO\enlotiv. is
baled on olllnformnllQn llf Whllll 11I""11t1l! h(1I \Ill)' ~(,q....llil\J"
SION.fU,f5JP"so', .'''''''''~''"' ,,,"'V /""'" ",m. ........ --...--------.... DAIT~_..~-.-.
~j.~.C(.At.,' ,,,'" ,,"'rr;~7'ui(;~..\ I,), tHlNN 5". "BDx 8, -tle~ Kll'!~~7lJ~:: DAr'-..!.!:.~:.!.~-n
m_~~~ ' ;:JI/f/ "~-i/)IIJ~I( Np, 1H1/(!./M.,I()IC.sI3U'!~,f!.m!Z~!'!u__j!-~'~7
Act .48 01 1994 provldel lor the reduction 01 the tax ratel Impaled on the net value 01 transferl to or lor
the ule 01 the IpOUI.. The ratel 01 prelcrlbed by the Itatute will be:
e 3% (.03) will be applicable lor e.tlllt.1 01 deeedenll dying on or alt.r 7/1/94 and b.fore 1/1/96
e 2% (.02) will be applicable lor eltatel of decedenh dying on or after 1/1/96 Clnd before 1/1/97
e 1% (.01) will be appllcabl. f~r eltatel of de~edentl dying on or alt., 1/1/97 and b.for. 1/1/98
., Spoulal transf.rl occurring on or olt.r 1/1/98 will be exempt /rom [nheritanc. tax.
PLEASE ANSWER THE FOLLOWING QUESTIONS
BY PLACING A CHECK MARK (vol IN THE APPROPRIATE BLOCKS.
1, Did deeed.lnt make 0 transfer and:
0, retain the use or Income of the property transferred, ........"""........................................,
b. retain the right to designate who shall use the property transferred or its income, ....,..........
c. retain 0 reversionory interest; or .................................""""...................................,....,'
d, receive the promise for Iile of either poyments, benefits or core9 .......................................
2. If death occurred (In or before December 12, 1902, did decedent within two years preceding
death transfer property without receiving adequate considerotion~ If death occurred alter
December 12, 1982, did decedent transfer property within one year of death without receiving
adequate consideratlon9 . .,. ., .,...............,.....,......,.... .......,.",........,.,' . ..",...",.,."......,.,.. .",..
3. Did decedent own un 'In trust for' bonk ("count at his or her deothL...................................'
YIS NO
'Is
X
)<
)<.
)<.
)<. I
,
,
.,. ,
,
I
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,
YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
,
(::L'J
.
Oi.., lit: Yo
J SCHEDULE H L
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MI~CELLANEO~S ~~~ENSE~__ Ploalo Print 0/ TVpo
j'illTJUMBIR
)'t'iY,.v . ..__.. _l... IZI- P7-3'-7
DESCRIPTION AMOUNT
UV-1511fXt p.U)
.
ESTATE OF
COMMONWEAltH OF PENNSYlVANIA
INHERITANCE TAX RETURN
RESIDENT OECEDENT
- .
ITEM
NUMBER
A, Funoral ExPO"""
1.
B, Admlnl.tr~tl"o Cootll
1. Personal Reprllenlatlve Commissions
Social Socurlty Number of Personol Represenlatlve: _.
Veal' Commissions paid
2. Attorney Fees alt;foll (.E'.s E, Sltl"",/) oS :or
aN".IlJ.IFS 1/-, I2EGTo..e
3. Fomily Exemplion
Clalmanl _ Relalion.hip
Address of Claimant 01 decedent's dealh
Street Address
City Slate Zip Code
A. Probale Fees
C. MI..ollanooul Expon..1I
1. Jh.,.,.H& Put. r;" ~vlcr.
2. ll.s16 _f Ah'n'#I/
3, Adl'lrt. eultlb, t..UI J,./,
4, ,fJ/llrr, !1,IrM, lVel(.lS -lIfefro, /v,sf
5. Co$~ of f,"t't11 +Hhe",'f #..1< ;e fu. rr.
6. ~$i of ,4<<~l(nfl'~ (e"J.,',." )
7.
8,
,.
3, ,pl-e.7$"
"1, DDO. DO
,.
:JJ...D
, 7S'. 24)
rt
~Z.DD
" ~o.""
C
o5'7./S
. I D. It
oft
liD. CiD
TOTAL (Also enler on line 9, Recapitulation) S If, 1/ I./M. 1.3
(If mOil .paco I. no.dod, Inlort additional .hllts of .amo 11.0.)
IN REI
EaTATE OF OLIVE YOHN,
LATE OF MIDDLESEX TOWNSHIP
CUMBERLAND COUNTY,
PENNSYLVANIA, DECEASED
I IN THE COURT OF COMMON PLEAS OF
I CUMBERLAND COUNT~, PENNSYLVANIA
I
I NO. 21-97-367 ORPHANS' COURT
I
I ORPHANS 'COURT DIVISION
IN REI ESTATE
BEFORE SHEELY, P.J.
OPINION and DECREE NISI
A hearing was held June 10, 1997, in the above-captioned
estate. From the hearing, the Court makes the following findings
of fact.
FINDINGS OF FACT
1. Olive Yohn died on April 12, 1983.
2. The only asset in the estate was a mortgage Olive Yohn
held on a tract of land in North Middleton Township. The
surviving mortgagor is her daughte~, Grace M. Fenic1e, and the
mortgage is for $3000.00.
3. Olive Yohn conveyed the North Middleton tract of land to
Mrs. Fenicle and her husband by deed dated June 5, 1978, and
recorded in Cumberland County in Deed Book X, Volume 27, Page
12C. Mrs. Yohn was represented regarding the deed and mortgage
by a competent Cumberland County attorney.
4. The will of Olive Yohn was found years after her death
and on February 5, 1997, the will was offered for probato.
5. Narned as co-executors were three children of Mrs. Yohn,
Grace Fenicle, Charles Yohn and Roy Yohn.
6. Charl.es Yohn and Roy Yohn have refused to t.ake the
necessary steps to qualify as co-executors, and they have refused
NO. 21-97-367 ORPHANS' COURT DIVISION
to renounoe their rights to Beek letters testamentary.
7. Mrs. FenioJ.e claims she paid of.f the mortgaga but
neither she nor her mother were aware of the necessary steps to
satisfy the mortgage.
8. Mrs. Feniole testified that she is willing to pay the
$3000.00 again to the estate beoause she has a buyer for the real
estate and cannot sell it until the mortgage is satisfied.
9. It is necessary for an executor be appointed so that the
mortgage can be satisfied.
DISCUSSIOij
At the hearing on June 10, 1997, testifying were Grace M.
Fenicle and her brother Charles Yohn. Present but not testifying
was the other brother, Roy Yohn. It was obvious from the
testimony of Charles Yohn, that he dislikes his sister from
problems of long ago and now refuses to offer his cooperation.
Since Roy Yohn offered no testimony, I am not aware of ~is reason
for refusing to cooperate. In any event, the failure of her two
brothers to cooperate should not prevent at this time Grace
Fenicle from selling her real estate and having these matters
concluded.
Petitioners have asked for counsel fees against Charles Yohn
and Roy Yohn for their failure to either apply for letters
testamentary or renounce their rights to apply for letters
testamentary. The applicable legal authority for awarding of
counsel fees is provided in 42 Pa, C.S. S 2503(7) which providesl
2
NO. 21-97-367 ORPHANS' COURT DIVISION
The following partioipants shall be entitled to a
reasonable counsel fee as part of the taxable costs of
the matterl
. . .
(7) any partioipant who is awarded counsel fees as a
sanction agaillst another partioipant for dilatory,
obdurate or vexatious oonduct dur.ing the pending of a
matter.
42 Pa.C.S. S 2503(71.
If one does not wish to serve as an executor of an estate,
the court has no statutory authority to oompel one to do so.
Howsver, a psrson refusing to seek letters testamentary
should not be permitted to further prevent the probate of a will
by refusing to renounce his rights when asked to do eo. In this
case, Charles Yohn and Roy Yohn have forced thsir sister to a
court prooeeding by simply refusing to renounce their rights to
serve as exeoutors of their mother's estate.
Although counsel fees in an estate proceeding may be awarded
under 42 Pa. C.S. S 2503 (7),1 oareful researoh has not found
any appellate authority for awarding counsel fees for refusing to
apply for letters testamentary or refusing to renounce BO that
the estate may prooeed. Rather than delay this estate from
proceeding any further by arguments over counsel fees, I will
simply refuse the requests and direct that counsel fees for the
court prooeeding and related matters be oharged by counsel and
deduoted from the $3000.00 asset of the estate.
See In Re Albright, 376 Pa. Super. 201, 218, 545 A.2d
896, 904 (1988).
3
PAVHE"flTl
OittGh the top porUon of thil NoHGa a"d ,\.jbJtH with your ~aVlllentlil~e pltl/abletQtht -n.II'. inet addr...
prloted on tn. rlver,e .!de;
-;-- l1i1ke oheck or BOnly order paYable tOI REGISTER OF WILLS;I AGENT.
REFUND (CR)1 A 'refund of a taK crlult, whloh was not r.quust,q on thl TaK Return, Ilay bl rlqul.tld by oo~pletln9 an
'-'~pplJcatlon for Refund of Pltnnlylvl!Inhl Inhlr-itnnciD and Eatat. TillC" (REV-UU), AppllcetJant .rli ayaUabh, at
thtl Dffloe of the Reghter of Wills, any of thl 23 Revenu. Ohtrlot Offioll or frail the Depart",e"t', 24~huur
anlwlrJng s.r~Ice nu~b'r. fur for~1 ordQrJng: In PennnYlvanla l-aOO-!6l~20S0,out.Jd. Pennlylvania
and within local Harrisburg aru (117) 787-3094, '(DOli (717) 71Z-ZzS2 (Hearlna hpllir.d onlY),
REPLY
TO,
OISCDUfrH I
PENAlTVl
tNTEREST:
Qu..tion. "",ardlng error. oClntalned Oil thh noUol .hould bu addr....d tal PA Departlllent of ReVlnu_l; Bureau
of Individual Tal<", ATTNI Post A........nt Rlviuw Un1t1 DIPt, 280601, Harrhnurg, Pol 17l28-0fiOl"Phone
(717) 787H6S0S.
If any telC due is'pald within tllr.. (3) oallndar ~onthl att.r the d.cedent's d.ath, it five perc.nt (5:0 dhoount
of the tax paid Is allow.d,
Th. 15:< tax a..n..ty non-particJpatlon plruiDltoy h cOllput.d on the total of the tax and Inter.st .......d, and not
paId b.fore Jllrluary 18, 1996, the firs-t dflY /titer the end of the talC allMlsty p.rlod.
Interolt h charg.d bltSllnning with first day of dQUntlUOMY or nine (9) months ftnd one 0) day froM the d.t. of
d.~th to the date of pay".nt. Tax8s which becaMe delinquent before January I, 198Z bear Interelt at the rate of
IIx (6in percent per annulI <:8lculated at 1I daJ1v rate of .000164. All taxes which bRoslle deUnqu8nt on and after
Janl.lary 1, 198Z 101.111 blar Interast ftt 8 rate which will vary froll csllndar ~ur to "alendar Yoar with that rate
announced by the PA Depart"ent of Rlvenue, The nppllcahle Jnterelt ratll for'198Z through 1998 arel
~ Interest Rate Dully Interut factor V8Ilr Interelt Rate Dally InterMst Factor
--
1ge2 20% ,000548 1987 9% .000247
198$ 16r. .000438 1988-1991 11;1, .000301
1984 11;1, ,000301 199Z .~ .OQ0247
1985 13% ,0003!;6 1993-1994 7% .000192
1984 10% .000274 1995H1996 9% ,000247
ulnte,.est 11 calcuht.d III foHows!
INTEREST = BALANCE or TAX UI/PAID X NUKBER or DAYS DELINQUENT X DULY IN1EREST FACTOR
--Any Notice 11IIue.:l lilfter the ta)( becult.. delinquent will reflect an Inter,..t calculation to fifteen (1S~ day,
beyond th. date of thll U......nt. If pay.ent 11 lied, afhr the IntQrut oOIlPutatlon dati thown on the
Notice, dddltJanal lnhrut IIUSt b' oalculahcl.
,;;"
;'
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BYlEA~ OF INDIVIDUAL TAxes
IHHt..lfAHCf. TAX DI~J5ION
1.lE~T. Zl0601
HARAl~RURQ, PA 171ZIMQ'Ol
NOTICE OF INHERITANCf TAX
APPRAISENENT. ALLOWANCE OR OISALLDWANCE
Of DEDUCTIONS AND ASSESSHENT OF TAX
bATE
ISTAl! OF
DATE OF DEATH
FILE NUMBER
COUN'rY
ACN
02-16-98
YOHN
04-12-83
21 97-0367
CUMBERLAND
101
E=-A~ouotiiO.j H.d _J
MAKE CHECK PAYABLE AND REMIT PAYMENT TOl
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONO THIS UN!! .... RETAIN LOWER PORnON FOR YOUR RECORDS ...
REV: isit7"ijc-- Ai: p-- io"F97i" -iilii'''fcE-"oF - i"N'Hiif i l' Aifti E""i'"Ain"PPRiii SEHEiir; -A n-ciWAifcE" oR---- - "-- --- -" -.. -"
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
DLIVE V FlLE NO. 21 97-0367 ACN 101
CHARLES E SHIELDS' III
6 CLOUSER RD
MECflANICSBURG
PA 17055
ESTATE OF YOHN
TAX RElURN WAS, (
) ACCEPTED AS FILED
-'I
.
RESERVATION CONCERNING FUTURE INTEREST " SEE RF.VERSE
APPRAISED VALUE OF ~ETURN BASED ON: ORIGINAL RETURN
1, R..I E.t.t~ (Soh.dul. A)
2. stockl ~d Bond, (Schedul. 8)
5. Clos.ly Held stock/P.rtnarshlp Int.re,t (Sch.dula C)
4. Hor~g.g../Not~. Receivable (Sth.dula D)
S. C..h/Bank Deposits/Hilc. Parlonel Prop.rt~ (Schedule E)
6, Jointly Owned Property (Schedule f)
7. Tranlfe,..e (Schedule G)
8. Tot.l AII.h
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Exp.n.../AdII. Codl/Hhc. Exp.nl.. (Sch.dula H)
10. D.bt./Hortgag. LI.bllltl.I/LI.~. (Schedule 1)
11. Tot.l D4tducUon.
12. H.t Value of Tax R.turn
13. Charitable/Goyernnent.l R.que.t.; Non~el.ct.d 9113 Tru.t.
14. N.t V.lue of E,tDt. Subjeot to Tax
( X) CHANGED
(1)_
(21
(3)
(41
(51
(6)_
(7)
,00
3,000,00
,00
,!llL
.00
...!.Q..
,00
(81
*'
m.IIH U '" 1...Mj
OLIVE
V
(91,
(10)
717.38
,00
(11)
U21
(131
(1',)
DATE
02-16-98
NOTICE
(Soh.dul. JI
SEE ATTACHED
NOl'E I To In.ur. prop.r
credit to your ~c~unt,
.ubRlt the uppG,.. portion
of thl. forM with your
tax Ply".nt.
3,000,00
777 ~R
2,222,62
.00
2.222,62
If an aaBessment was issued prmviously, line8 14, 15 and/or 16, 17 and 18 will
reflect figures that include the total of ~ returns aS8essed to date.
ASSESSMENT OF TAXI
15. Allount of L In. 14 at Spo..,.al rat. (15)
16. AMount of line 14 taxabl. at Lin..l/CI... A rat. (16)
17. Allount of line 14 t.xabls at CoJl.t.ral/Cla.. 8 r.t. (17)
la. Principal Tax Du.
NOTE I
TAX CREDITS I
PAYHENT
DATE
01-18-96
RECEIPT
NUHBER
AMNP PEN
DISCOUNT (+)
INTEREST/PEN PAID (-I
43,84
INTEREST IS CHARGED THROUGH. 03-03-98
AT THE RATES APPLICABLE AS OUTLINED ON THE
REVERSE SIDE D~ THIS FORM
. If PAID AFTER DATE INDICATED. SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST,
, 00 X ,0 O.
2.222,62 X ,06.
,00 X ,15...
UB)_
AHOUNT PAID
,00
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
,00
133,35
,00
133.35
NOTE, AMNESTY NP
PENALTY ASSESSED
.00
133,35
228,26
361,61
IF TOTAL DUE IS LESS THAN U, NO PAYHENT IS REQUIRED,
IF TOTAL DUE IS REFI.EC1'ED AS A "CREDIT" (CR), YDU HAV BE DUE
A REFUND. SEE REVERSE SlOe OF THIS FOR" FOR INSTRUCTIONS,)
.
"
...
RESERVATION, E,t.t,. of deo.a.nt. d~ln1 on or before OeQ.-ber 12, 19.2 .- l' anw future lnt.r..t In the ..t.t. it ttln.fltred
In po.....lon or enJoWMnt to ClI.. I (ool1,t'rl1) benefloi.r... of the deClHent .ft., tM expiration of ....y I.t.t. for
11'. or for w..r., the C~.lth hereby .)Cpr.,lly r...rva. the rllht to IPPr.J,. and "'WI. trln,"r l~rltlnC' T.x..
It thl lawful Chu I (coU,brlll rlt. on MY IUOh futur. 'nt.r..t.
PIJMf'(lSl! lW
NOTICE, To fulfll1 the ,.-..lr,""tl 0' Station 2140 0' ttM InhlIrltencl end E,hltl hI( Aot, "ot 21 of 1995. (72 P.S.
S.ctlon 9140).
PAYHEHTI D.tltCh thl top portion of thit Hotlc. and tub,1t wJth your plY'Qnt to ttM R..1It11' of WUh prlnt~ on tha re".r.. .161.
--"eke cMok or lIOn.y order Plvllbh tOl REG":BTEII: OF WILLS, AGENT
REF\JW (CA)I A ,..fund 0' II tlX oredit, which Wit not r'q\III,ted on the T'I< R.turr., .ay ~ r.qu..t~ by COIIPlltlnt iln "Applioation
'Dr R.fund of P.'vt,ylv.."h Inh.rlta.no. and F..t.ttl T.)I" (Rf:Y.1515L App1Jc8tlon. ara avallabla at tha Offica
of thll R.ght.!' of Wllh, any of the n R.venutl Dhtrlct Offlc.a, or by aaU.!ng tM .peei.l Z4-hour
an.werintl a.rvlc. F'IUIIber. for for.. orderlngl In Pann.ylvlWlla 1-800-362-2050, outll. P""'!lylv.nla and
within IGGIII Harrhburg .r.a (717) 7t17-1I094, ToO. (71'1) 772-2252 (Hearing IIlfI.lr~ Only).
OBJECTI~SI Any p.rh In Inter..t not .athfl.d with the appr.lIC1..nt, 811ow.,,0. or dl..UoNan<l. of daduetlon., or ......Mnt
of taM (lnaludJng dl.count or lnt.r..t) a. .hown on thJ. Hotlee .ust obj.at within .IMty (60) day. of racalpt of
thh MoUcCI bYI
-.wrJtt.n protl"t to the PA Dlpart.."t of R.v.nutI, aoard of Appaall, D."t. UI021, Harrl,burg, PA 171U.I021, OR
--II.ctlon to havs the .atter dllt.rllllnad It audit of tM ItCCOUllt "f the ptIr1on.l rlflr....,t.tlv., OR
-.app..l to tho Orphan.' Coort.
ADMIN
ISTRATIVE
CORRECTIDHSI
factual error. dllcov.r.d un thlo ......-.ot .hould ba .ddr....d In wrJtlng tOl PA Oapartaent of RIVenue,
lureau of Individual TIX.', ATTNI Po.t Au.....nt R.I.'II'" Unit, D.pt. ~1I0601. H.rrhburg, PA 17121-0601
PhoM (717) 787-650S. S.a pari' S of thtl bookl.t "In.trlKltloM for InharltlllnCl T.M Raturn for I Rttldent
J)eolda.nt" (REY-lS0}) for an .KplanaUon of .dalnhtr.U\I.h oorractftble arror..
DISCOUNT I
If MY taM due It paid within thr.. (51 oal.ndar IIOOth. .fh"r thtl d.c4tdent'. d...th, a flva par cent (S;O dltcount of
thtl talC paid II allowed.
PENAL TV I
TM lSlC taM ..,.Ih non-participation ,..,..a1ty II coaputttd on the total of the t81C and Inhra.t ......., .-.d not
paId bafor. Janu.ry 18, 199u, the flr-.t day aft.r the and of the hl( l!lIInCI.',y p.rlod. Thh non-partl(llpatlon
p.n"lty 11 app..labh III thl lItH 8lWlRlr Itnd In the the IllIIIlS tilll pttrloo .. ~OI.' would ftPpaal tM tax and Int.r..t
th.t hat be." .......d .. lntJ1Cllted on thll notlCIII.
INTf.RESTI
Intarlltt It ch.rged beginning wJ1:h flr.t day of rMllnqo.ncy, or nine (9) IIOnth. and ana (1) day frOll the datfl of
death, to the dllt. (If pav-ant. Tax.. which ~... ckilnquant bgforl January I, 1962 ~r Int.r..t .t tha rat. of
.IM (6;() p.rcent per Itnr'IW calculated .t a dolly rat. of .000164. All taM" ,lhiCh bee... dallnquent on and aft.r
January 1, !.982 wHI baar Int.r..t .t a rllt. whlch will vary froll c.landar y.ar to oahK'ldar y".r with tMt rat.
announced by thai PA DepartHnt of R'l.'lMtt.. The appllcabl. int.r..t rat"l for 1982 through l"l.ral
'!!!t Int.rs.t Rata !?.'!...!.U Int",..t factor !!.!! Inte"flL!!l! D.iIY Inter..t Fac:tor
1962 20;( ,1100548 1'87 .~ .0002"7
19113 16;.( ,00DU8 1911-1991 llX .000301
1984 11:< ,00nDl 199' .~ .0002"7
1985 m ,OOn!S6 1993-1994 n .000192
..86 I'~ ,0110274 1"5.'1991 .~ .000247
-~Inter..t it c.lcuh1ad II follow'l
INTEREST. BALANCE OF TAX UNPAID K NUIUIER OF DAYS DELINQUENT K DAILY INTEREST FACTOR
--Any Notlc. l..uM aftar the tal( becOlHlI dalJ~t Hili reUact en Inter..t calcuhtlon to flU"" US) diy,
"yond thl daita of th4 ......Nnt. If Ply.."t II ... aftar thl lntera.t cHpUtatlon dIlte thotIn on the
HoUel, ItddltlONlI lntlr..t lIUf!t M calcuhted.