HomeMy WebLinkAbout97-00435
caM~F~i'h~~~\\OF Prft!Wl.\\~ANIA
HAARISgO~~ ,~~~ \28 -060 1
('j - IfI(l -:j
INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS
COUNfYCOU[:
7].97-0/,35
Y[AR
c_
rOR DATES OF DfAlH AFTER 12/) "91 CHECK HEf\E
Ir' A ~JPOUSAl rI
.?..i.>'y!WjYCUfDIT Isg}~.1IL..l.-L...___._
FILE NUMBER
REV - 1500 r:x I (1.9~J
C P
o 0
~ N~ NAM'
~ Roger B. Irwin, Esquire
S N TELEPHONE NUMBER
- T 717-249.2353
1, Real Estate (Scheduk> AI
2, Stocks and Bond. (Schedule BI
3, Closely Held Stock/Pa~ne"hip Inter.,t (Schedule C)
4, Mortgages and Noles Receivable (Schedule 0)
5, Cash, Bank Deposlls & Miscellaneous Personal P,aperty (Sch.
6, .Ioint~ Owned Property (Schedule PI
7, Transfe" (Schedule G) (Sr.hedule LI
8, Talal Gross Assels (tolal Lines 1.7)
9. Funeral Expenses, Administrative Costs, MiscellanElOU5
Expenses (Schedule H)
10, Debts, Mortgage Liabilities, Liens (Schedule II
11, Talal Deductions (tolal Lines 9 & 10)
12, Net Vatue 01 Estale (Line 8 minus Line 11)
13, Charitable and GovernmentalSequests (Schedule J)
14, Net Velue Sub ecl to Tax (Line 12 minus Line 13)
15, Spousal Transfe.. (for dales 01 death afte, 6-30-94)
See Instructions lor Applicable Percentage on page 2.
(Include velues from Schedule K or Schedule M,)
16. Amount of Line 141axable at 6% rate
(Include values from Schedule K or Schedule M)
17. Amourlt of Line 1,4 taxable a11S% rale
(Include values Irom Schedule K or Schedule M)
18, Principal tax due (Add tax Irom Line 15, 16 and 17,)
19, C,edltslSp Poverty Prlo, Paymenls Discounl Interest
0.00 + 1,000.00. + 52.63 0.00
20, If Line 19 is grealer than Line 18, enler Ihe difference an Line 20, This Is the OVERPAYMENT,
[[] 0 ~k here ff you Ire requeltlng I ..Iund 01 your overplyment,1
21. II Une 18 is greater than LIne 19. enter the difference on Line 21. This is the TAX DUE.
A. Enter tho interest c..n the balance due on llr'9 21 A.
B. Enler :helotal 01 Line 21 and 21A an Line 21B This is tho BALANCE DUE,
Make Check PlYlble to: Register 01 Wills, Agent
~ ~ BE SURE TO ANSWER ALL QUESTIONS ON PAGE 2 AND TO RECHECK MATH ~ ~
Uf\der pen,ltln of perjury,l decfare that I have .~arnIOfld this Il!IlUIn.lrlCludlnq accompanying llchedulll!l.nd "Ialements. alld 10 the best of my knowledge and blsiUef, It Is true,
correctl!'ld complete. t d.clare that.ll/elll elllale hall been rflpOfl.d at truo mar>:ol v.tlue. DeclMllIon 01 pre parer other than the personal represllnlllllvels bued on.lllntClrmallon of
which preparef has llny kr,o.....IedgfJ
CAB
~n
C R C
K~~
AMOUNT RECEIVED (See INSTRUCTIONS)
0,00
Remainder Return
(10' dale. 01 dealh prior 10 12,13-821
Federal Esl~te TalC Return Required
Tolal Number of Safe Deposit Boxes
D
E
C
E
D
E
N
T
DEr:F.lJENf'!1 COMPl.FTE AODm;'<J~1
721 Avon Drlvo
Carlisl.",PA J7013
DECEDENT'S NAME (LAST, FIRST, ANt> MIDDLE INHlALl
MorisoLi. Geo], 0
SOCIAL SECURITY NUMae:R DAlE OF DEATH DATE OF BIRTH
002.14-8376 02/13/1997 02/72/192^
COlml Cumbor land
(IF APPLlCABLE)SUAVIVING SPOUSE'S NAME (lAST ,FIRST AND MIDDLE INITIAL) SOCIAL. SECURITY NUMBER
M.rlsotis Graco B, ____, 209-28.9711
X 1, Original Return --cJ2.SuPPlemental Return
4. Limited Estate D 4.. Future Interest Compromise
(fo, dates 01 d.ath atte' 12.12-82)
[]J 6. Decedent Died Testate 07. Decedent Maintained a Living Trust
(Attach copy 01 Will) (Attach a copy of Trust)
ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
05.
n 8,
COMPLETE MAILING ADDRESS
IRWIN, McKNIGHT &. HUGHES
60 West Pomfret Street
Carlisle PA 17013
R
E
C
A
P
I
T
U
L
A
T
I
o
N
1
(2)
(3)
(4)
E) (5)
(6)
(7)
one
None
30,475,00
None
None
--- None
34 ,94B .41
(8)
(9)
1,525.00
(10)
3,914.84
(11)
(12)
(13) .
(14)
(15)
36,684.63 X 0%'
(16)
23 ,298. 94 X ,06 '
T
~
(17)
0,00 X ,15'
C
o
M
P
V
A
T
I
o
N
(18)
(19)
(20)
(21)
(21A)
(21B)_
SIQNATUREOF f'ERSON RESPONSIOLE FOR FlUNG ReTURN Grace B. Mer i sot i s
. .4 ~.h7 /;XJ,-,'t- ~ 221AvonDrlvo.......... .... . .........
~-- '/-C: ~ _0 ~arljs]o, PA 17013 ___
"ONATURE OF PREPARER OTHER THAN RErRE"N1ATIV' I RW iN, McKN [CHT &. HUGHES
"7~! /-; ci~, 00 IIOSI,.po.mrrot.s.treot...,...,., ......,.......,..
~_ .. Carlls]e, PA 17013
Copyrlghlrcl \99-4 at !IollwMllonlycP~jY!llflm!;-i.~.Z----_._----_._-_._-'-----
NUMBER
-
65,423,41
5,439.8/,
59,983,57
None
59,983,57
0,00
1,397,94
0,00
1,397,94
1,052,63
0,00
3',5,30
0,00
345,30
DAE : i{L
I :~
~:'~:91'
....NI~
COMMONWF.Allti OF PENNSYlV/\I'IIA
INHERITANCE TAX RetURN
AE:!oIDWT DECEDENT
I
SCHEDULE C.2
PARTNERSHIP
INTEREST REPORT
.. l".,...!tP,,, .,'.
FILE NUMBER
21-97-0435
UY,lS06U. lV12l
ESTATE Of
, ,
The fallowing informution must be submille~, willi this schedul'1:
GEORGE KERISOTlS
A, Detailed doscriptlan .howing tho method of <ampulation utilized in the valuation of the docedent'. Intero,',
B, Complete caple. of flnandal.lalemen" or complet. capie. of the Federal T ox Return. (Form 1065) for tho yoar of death and
4 preceding yoors, Indudlng a balance .hoot far the year of dealh,
C, If the Company owned Real E.tat., furnl.h a Ii.t .howlng the complete addre../e. and e"lmated Fair Markel Value/., If Real
E.tate Appraisal. have been .ecured, plea.e attach caples,
0, Any other Information relative to the valuation of the decedent'. Intere.t,
Addre.. ...121 WEST_HIGH STREET
Federal I. 0, Number .23-1.5.Ji5ZL.,...,
(A. per Form 1065)
Date Bu.ine.. Commenced 1111.19J!.2.......".".__
1, Name of Partnership ..GEo.B.Glt'..8...1lllRMARTIIE...8AIillWICIL.SIIOP____
__.CARLISLE. PENNSYLVANIA 17013
Bu.lne.. ActivitySandwich &...l'..t?lza 8h91'-_
2, Decedent wa. a DGenerall!lLlmited partner, If decedent was 0 limited partner, pravldelnltlallnve.tme.' SJ1.J25,J!!l,
3,
PARTNER'S NAMES
'f. OF INCOME % OF OWNERSHIP
SALARY
BALANCE OF
CAPITAL ACCOUNT
A, Grace Merisotis
B, Pllter Merisotis
C, Ernest Merisotis
0, GeQrv.e Mer1sot18
4, E.tlmated Value of decedent'. Intere.t: 5...J.O.....475.00
25%
25%
25%
25%
5, Wa. the partnership Indebted to the decedent' DYes
If ye., provide amount of Indebted.e.. 5
6, Wa. therel1fe In.urance payable to the partnership upon the death of the decedenl! DYe.
If ye" Ca.h Surrender Value: S__, Net proceed. payable: S
Owner of Policy:
[jJNo
[JNo
--"
7, Wa. there a written partnership agreement In eflect at the tlmo of the decedent'. death! [illYe. DNa
If ye., attach copy of ogre.ment,
8, Old the partnership have an Intere.t In any other partnership. or corporation.' DYes [jNa
If ye., report the nece..ary Information an a .eparate .heel, Including Schedule "C.1" or "C.2" far each Interest,
9, Old the decedent'. Intere.tln the partnership change In the year before death If the date "f death wa. an or after 12/13/82
or If death occurred prior to 12/13/82 In the la,t two years' DYes IXINo
If ye., explain: ..
10, Wa. the decedent related to any of the ather partners' DYe. DNa
If ye., explain: Spouse. parent ..~__
11, Woo the partnership dl..olved or liquidated after decedent's death' DYe. IiJNo
If ye" report all the related Information, Including copies of Ihe Sale. Agreement and/or Selllemenl Sheet.
12, Wa. the decedenl'. partnership Inlere.t .ald' [JYe. IilNo
If yes, provide a copy of the agreemnl of sale, etc,
COMW.9J11~{~~~J1IY~NI^
ESTATE OF
SCHEDULE H
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES
~Io..o Print or T a
FILE NUMBER
21.97-0435
REV * llJ1UX . 0-88)
Geor e Merlsotts 3311002-1I,-6H6
ITEM
.J!~~
A. Funoral Expon.o"
02.LllL! 997
DEseRIPTloN
AMOUNT
B. Admlnl.tr.tlvo eOlt..
1. Plrson,1 Rlpr...ntlllvl Commls.lon. 0.00
Social Socurlty Number of PeNon,1 Repro.ontatlve, 209-28-9211
V.ar <;omml..lon. paid WAIVED
2, Atlornay F.o. Irwin, MoKnight Ii< Hugh!>s 1,500.00
3, Faml~ Exemption 0.00
Claimant NONE Rnlatlon.hlp
Addross of Claimant at decodo"t'. deoth
Street Address
City Statl Zip Codo
4. Probate Fees 0.00
C. MII.allanoouo Expono..'
1 Register of Wills, filing 25.00
fee
TOTAL (Also onter on Iino 9, Rocaphulatlon)
(II moro apacola noeded, Inaort addUlonal aho.t, of IOma al...)
Copyright (c) 199~ form softwlre only CPSysl.ml,lno.
$ 1 525.00
Form 1500 Schedule H (Rev, 7.88)
I, OEonOE MERISOTIS, of the Dorou~h of Carlisle, Cumberland
County, Pennsylvania, deolare this il10trument to be my last will ond
tebtamont; hereby Bxpressly revoking all willa Bnd oodioils heroto-
fore mflClo b~' me:
1. I authorize and empower my flxeou1:l'1x to noll any realty
owned by me at lilY uoath, at either public or pl'ivate sale, and to
give good and sufficient deeds therefor, 1n fee oimple, an I could do
if living. ~Iy executrix in authoI'ized and empowered to contlnue to
engage in any business in \~hich I may be engaged at my denth, for n
period of one year after my death.
2. I devise and bequeath all of my estate of every nature Bnd
wherever situate to my wife, Arlene O. Meriootio, providing ohe sl~l
survive me by sixty days.
3. Should the gift in Paragraph No.2 not take effect, I devise
and bequeath all of my estate of every nnture and wherever situate to
the children born 01' my marriage to Arlene D. Merisotis, share and
share alike, the child or children of any deceaoed child takinp: the
share their parent would have taken if living.
4. Should any sueh ohild be under the sITe of twenty-one years
at my death, then all of my propert~. ei ven in Paragraph No. 3 shall
be held in trust b~ the Farmers Trust Company, of the Dorough of Car-
lisle, Pennsylvania. The trustee as well as my executrix are hereby
authorized to retain unconverted, any property, real or peroonal,
that I may own at my death, and shall be under no duty to convert the
same into legal investments. 1'he trustee shall have the power and
authority to hold, manuBe, invest and reinvest, and to pay over the
net income of the trust pI'aperty to or for the uae and benefit of
Buch of my children born of my present marriaRe as may be undel' the
age of twenty-one y(!ars, or to accumulate the same 1.n the sole dis-
eretion of the trustee. The trustee shall be under no duty to dis-
tribute or Use the 1ncome equally for eaoh of such children under
twenty-one years, but may distribute or use it unequally in its diB-
oretion. The trustee is also Iluthorlzed and empo~lered to pay over
to, or for the uae and benefit of, any of suoh children whether un-
der or over twenty-one years, such portion of or all of the pri.ncipnl
/f(v)S"
f
c,r tho
.dcRte r~ in ita sole discrotion Be~~s proper, for the
maintenance, educnt1.ol1 or sott:tng up of n child born 01' my present
marriage in busineoo or in n profession or for aimilor purposCD. 1~e
trustee shall be tmdel' l1octut;y to distribute or use tho princ1pnl oCJu.,
ally for each of my children, but may distribute or uao prIncIpal un..
ollually :In its dirJcretioll. ['Iy prinH:\l'Y ob;lect :Is tho oupport, malnten~
Elnce, and eduoation of such ctdldron ns mllj' be unde.r tl<lenty~on€! yeEll'1l
of age. When the youngest of illY chi] elren born of my pl'csont marl'lnp;e
reaches the age of tVlenty~one years, thon whatever' rempino of lncomp-
or principal of the truot estate shull be distributed equally to ouch
children. share and share nlike, the child 01' children of any deceHsec!
child taking the share their pEtrent would hnve taken if 11 vinp:.
5. I nominate nnd a.ppoint Arlene n. ['1e1'isotis, to be the execu-,
trix of this my last will and teatamnnt, she is to serve ElS such with-
out bond. Should she dIe bp-fore my death, renounce or refuse to nerve
for ahy reason, or dIe leaving any of' my estate unadministel'ed, my
eldest ~hild born of my pre~ent marrIage being under the age of twenty-
one years, I nominate Rnd appoint Ernest C. Reisinger, as substitute
exeoutor with the same powers as are given herein to my executrix, and
also without the filing of any bond. If, however, at my death, any
child born of my present marriage is twenty-one yoars or older, such
ohild or children ahall be the substitute exeoutor or executors of
this my last will and testament, also to serve as such without bond,
wi th the same powers as are given herein to my executrix.
6. I hereby direct my executrix to retain the servioes of Irwin,
IrWin & Irwin, as attorneys in the settlement of my estate.
IN WITNESS WHEREOF, I have hereunto set my hand and seal this
/6 (1 day of June, 1965.
.- ,~C'>(~{ /1/U';,,,:k,.'
acor~~Merisotis
Signed, sealed, published and declared by George Merisotis, the
, 0,/
.(SEAL)
testator above named, ao and for his last will and testament, in the
presence of us, who at his request, in his presence ahd in the pre~
senoe of each other have subsoribed our names as witnesses hereto.
(':/ _ ')Wc5'-~ /!" c,(---..:.
I'>'.~f;-\
~i-'~'i( /),~lt#
n;, 'H ~
.',:
)::
"
APPLICATION OF EXCESS EARNINGS METHOD
Cono.ptual B.sl.
Tha Q.pl~II~8flon olaxo.sa .arnlngs (or IRS Formula Approaoh) I. a hybrid valuation m.thod Wh".!n the
bu.ln...'. n.t tang!ble a...ta (I... adju.ted book valua) and Intanglbl. ....t. are valuedlnd.p.ndenfly. ,The
ta'nglble .nd Int.nglble a..et. are th.n sUmmod to oaloulate the buolne.s's fair morkst valuo eo of the date of
the valuaflon,
VALUE OF TANGIBLE ASSETS
Tho wnglble n..ta analysl. WaS perlormed .. outllM/ld below. The estimated lair market v.lu. of ths buolneso'.
tangible ....ta as of February 13, 1997 was caloulated to be $ 38,296,
Aver.g. net worth.book value of bu.lne..
AdJu.tment of equlpm.nt to lair
m.rk.t value
$ 6,046
32,260
Valu. of t.nglble ....t.
$ 38,296
-
CAlCLlLATING EXCESS EARNINGS
In order to elllmlt. tho buylnes.'.!alr market v.lue u.lng th. capitalization 01 oxooo. oarnlng. mothod, It I.
neoes..ry to determlno G.orge'. Submarino S.ndwich Shop's oxco.s o.rnln~o baso.s ofth. Fabrusry 13, 1997
date of vlluotlon. Given tho short psrlod of operations In 1997 bofore tho v.lu.tlon d.to, It was dot.rmln.d to b.
more repreeentQtive to use operating results from the five previous complete calendar/fiscal years. The excess
earnings base Is calculated by determining the business's sustainable earnings base and deducting a fair return
on Ita n.t oporatlng tanglblo a.sets.
CAPITALIZATION OF EXCESS EARNINGS CONCLUSIONS
Rounded entity value
$ 38,545
13,708 -
$ 24,837
20.0%
124,185
38,296
162,481
19
162,500 '
4Q,?% (Sued IJn Rabent Morrie AiSClD, StatlStical
Welght.d average 01 pro.t.. e.rnings
Less: normal return on avarage operatIng assets
~)(Cl!\88 eernlngs
Dlvldad by o.plt.llzatlon rata
Intenglbla value
Plus, AdJustod book v.luo of tanglbla anet.
Total entity valuo
Rounding
/5-'/ if).- s'
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAl. TAXES
INHERITANCE TAX OIVISION
DEPl, l80601
HARRISBURG, PA 17128-0601
NOTICE OF INHERITANCE TAK
APPRAISEMENT. ALLOWANCE OR DISAI.LOWANCE
OF DEDUCTIONS ANO ASSESSMENT OF TAK
04-27-98
MERISOTIS
02-13-97
21 97-0435
CUMBERLANO
101
t= AlIOunt R..l H.d --, j
MAKE CHECK PAYABLE AND REMIT PAYMENT TOI
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE. PA 17013
CUT ALONG THIS LINE .... UTAIN LOWER PORTION FOR YOUR RECORDS ...
REV: is;,-, - E'if -A FP - i' 0 ij: 9'7"1 - HoYi c r -OF - YNHEiiif AN"CE - TA' x- 1iPPRiii sEifENT ~- -A L DiwANC E - ifR-- - - -""" --" - - - - --
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
GEORGE FILE NO. 21 97-0435 ACN 101
DATE
ESTATE OF
DATI OF DEATH
FILE NUMBER
COUNTY
ACN
ROGER B IRWIN ESQ
IRWIN ETAL
60 W POMFRET ST
CARLISLE
PA 17013
ESTATE OF MERISOTIS
TAX RETURN WAS, I X) ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ONI ORIGINAL RETURN
1, R.al E.t.t. (Sch.dul. Al
2. Stocks and Bonda (Sohedule B)
3. Closely Held stock/Partnllrsh1p tnhrut (Schedule C)
4. Hortg.gal/Not.. Rao.iv.hl. (SQh.dul~ OJ
S, Cash/Bank Dupod ts/l1hc, Parsonal Property (Schadule E)
&. Jointly Ownad Prap.rt~ (Schodula F)
7. Tran,fars (Schadul. G)
8. Tob1 Asset.
I C;IANOED
(1)
(2)-
(3)
(4)
IS)
(6)
(7)
.00
.00
30,475.00
.00
,00
.00.
34,948, 41
(8)
APPROVED DEDUCTIONS AND EXEMPTIONSl
9. Fun.r~l Exp.n.../Ad~. Co.t$/Hiso, Expen... (Schedul. H)
10. Debts/Mortgage Liebilitie./Lien. (Schedule I)
11. To'tal Ded~lcUons
12, N.t Valua 01 T~x Return
13. Cheribb1e/Governllenhl Baquuh; Hon-elected 9113 Trults (Schedule J)
14. Net Value 01 Est.t. Subject to 'rax
If an a..e.sment was i..U.d pr.viou.ly, liM.. 14. 15 and/or 16, 17 and 18 will
r.flect figures that includ. the total of' ill r.turn. a......d to dat..
ASSESSMENT OF TAXI
15. Allount of I..ine 14
16. Allou"t 01 Lint 14
17. Anou"t 01 Line 14
18, Principal Tax Due
NOTE I
at Spousal rate
taxable at Line.l/Cl... A rat.
taxable at Co1l.tera1/Cl... 8 rat~
TAX CREDITS I
PAVMENT
DATE
05'-12- 97
11-13-97
RECEIPT
NUMBER
AA211263
AA242456
DISCOUNT (. I
INTEkEST/PEN PAID (-)
52,63
.00
19)
110 I
115)
116)
1171
1,525.00
3,914.84
Ill)
112 )
113)
1141
36.664,63
23.298.94
.00
X .00_
K .06_
X ,15___
l1al
AMOUNT PAID
1,600,00'
345.30
TOTAL TAX CREDIT
BALANCE OF TAX DUE
-,-~
INTEREST AND PEN.
--.
TOTAL DUE
. IF PAID AFTER DATE INDICATED. SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
,/
L.
-
.lw.lh' U I" IQt'''f
GEORGE
DATE
04-27-98
HOTEl To inJur. proper
credit to your acoou"t~
.ubllit the ~Dper portion
of thh 10rll with you,'
hx pay.ent.
65.423.41
~ .43Q ll!t..
59.98~,57
,00
59,983.57
,00
1.397.94
.00
1,397,94
1.397'9~
,01
----
.00
.01
----~-
IF TOTAL DUE IS loESS THAN II. NO ~AVMENT IS REQUIRED.
IF TOTAL DUE IS REFl.ECTED AS A "CREDIT" ICR), YOU MAV BE DUE
A REFUND. SH REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. I
'p"'1no'lo 'Iq ,in. '''JI,Ul "uoll'PPv 'l'noN
14' UO ~. ',.p uon"ncNIo~ '''~I,ul '\t, JIH' I"" 'T '~"A'd IJ "u..,,,,,, .\t, fO I!,IP '~n pUOA.q
~~'P(~l) utl'flf 0\ U01,.tnollo ,"~I'U' ue 'O'lf'~ "~I" ,u.nbull'p .I.oo,q W., I~\ J~'fU p.n.., '~I'ON Au,..
10lQV4 IISI3lNl A1lVO H INSneNl1S0 IAV04D ISIWnN H alVdNn HVl 40 SJNV1VI . llSISlNI
1'"UTtO, 'I pl",no,.o 'I 'IIJI'UI'_
mow ~. "61.U61 IJaooo' XDl '''1
161000' ~I .,.61.f661 ''';IUOD' Xft .",
l"2000' ~. 2661 IDfilOO' %11 ""61
toraoo' X11 1661, ..61 If'1000' Y,91 fl61
mow ~. il'l '1'9000' Y,Ol Z",
JO,"od ,,,~,,ul IIl1111a "'l4 ,II,"WI JiiA jo,u~ '.....luI AlI'O ".tI n....'ul IDA
I'JII f66t \.jllnO"ll' 316t JOf ""J ,UJ"uI oTqlOTtddl 14! 'Inu."ltI fO ,UI"J'dIO 'd Illl Aq plounoU\11
.".1 ,.~, l.l11" .IliA J,puI"n 0' "'''11 "'Putll'~ 10Jf IIJI"\ '11M 43'~ "11.1' 'I ,..".'U! Jlnq Ill" 2161 'I A"lnuer
..I,., put UO lutnbUlt.P ...oeq l.lOIl.lM .ew" '" ''1'1000' fa ",.1 AlflP , 1- p".,notlo Inuue ...d ,UlO"ld (X'l M"
'0 1'1" I~' ,I ,UJ"ul ..llq Zllfll 'I A.llnu.r IJOllq ,utnbUTtIP ..ulq l.jol~ "WI.l 'lUlIA.d fO 'liP Il.l' 0, 'l.j,IIP
.0 "'P Il.j' 10Jf Alp (Il 'UO pUt 14'001 (Ii) lUlu .10 'AGUlnbU".p fO /lIp ll"fj "'\I" lIulUUIS'Q ptDJIlfO '1 l"J',UI
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