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COMMON~DYI.VANIA
DEPARTMENT OF REVENUE
DEPUIlO6OI
HARRI R AG PA 1112 t
OI:Cf.DENT'Stw.l( (tA~T. fIRH,,.,m "'lnOlEii~. bln. ~k tl ~."1IrQ'dt
RIORDAN I ,lohn ,J. 1'.
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REV.1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
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~:~PP~il'i'iU"""NO SPO'JS!:S "Mil I"" fllllt. ANn "'Dlm"iiii"T----"~". 5<CUllI" ""MlllP , n___~I TII~ RE1UR~~U~;:;~I~E~'; ~;~~~IE wrru TiiE
iJ 1. OrilJinal Roturn L.l 2, Supplemenlitl Return n 1 Remainder RClum{dWloltlll.llhjll)lf'r 121}~11
o 4. Llmltod Estato (] 4a, Fulurn Inlorost Compromise i~JIII.;IIlIl.w!l.111-llgll LJ 5, Fedoral Estate Tax Return Re<'luirod
[] 6, Ooo)dent Oied T ilstalo 1,Il1.J~h COpy 'JII'iill) [I 7, Deccdonl Mainl.t1inOd a Living 1 rust (,lM:h~l"ly 01 IMI) .2. 6. To"'l Number of 5~fe O('pQSlt BOlOS
o 9. LiHgallon Proceeds RoCOivod Lllo, Spousal Poverty Crodlt (d*Of"'IIIM~n 12,)'.91 aM \,HSl [] 11. Election 10 tax under Soc. gl1J(A) (All.-:" S<:/lO)
THiSseCTIC"ri..1liST BE COMPLETED, All CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO'
NMI{' .-~---_._... .x,f.,plm~WlINGMriRUJ;---~~~~._---'-~----_._~-~'
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John W.
Purcell
1719 N. Front Street
Harrisburg, PA 17102
7IRMt~M1F. {11,Ijljli'C.-eloIj
TElEPtIONf;NlJ'.IAER
:=2J.d-L117R
-
1. Real E,tat. (Schedule A)
(II
121
13)
(4)
(5)
161
171
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1'1"
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4,6 '0
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1,,1
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2 Stock.'l and Bonds (Schodule Bl
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:;C'n,
ql ('j
102
000
3, Closely HE\ld Corporatlon.PartflArship or Sob.Proprielornhlp
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4, Mortgage, & Hotes ReceIVable (Schedule Dj
5, Cash, Bank Dopo,i~ & Miscall.neo", Pe~onal Propol1y
(Schedule EI
6 Joinlly OWned Plop,"y (Schedule F)
7, lnler.vivos 'fransfern & Miscollaneous Non.probate Property
(Schooulo G or LI
8. Tolal 01055 Allel' {Iolallioos \.7}
164
77
158
17
972
920
493
(8)
216
!) Funeral Expenses & Administrative CosL, (Schedule ~l)
(9)
1101
731
10 DebL< 01 Oocadell!. MQrtgagu Uabllill.5, & Lien, ISchedule I)
11. T .Ial Deduction. (1'~1Ilio.5 g & 10) III)
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12 N.IV,lueoIE,laleILono8miousLinoll) (12)
'13 Charitllble and Governmoflkll Boquests/Sec 9113 Tmsts for which an election to lax haS not boon (13)
m.do (Schedulo J)
14 Net V.lue Subjecll' lax (Uno 12 mlllus line 13) (14)
15, Amounto'hno l<1Uw,blo
alttlOspousallJx ratn I I
See instructions on reverso Side for 11pplic.'lhle percentage
16 Amount of line 14 ttmlo1a
al60/orato ~ 13 437
11 AmOlmt of line 14 taxablo
at 15% mi. 7'21 000
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(IS)
24 806
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3~ 606
57
(16)
,26
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15
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18 Tal Due
(18)
19
CHECK HERE IF YOU ARE REQUESTING A REFUNO OF AN OVERPAYMENT
o
> > BE SURE TO ANSWER ALL QUESTIONS ON REVERSe SlOE AND RECHECK MATH < < , ___,____
Under pllr\3lh<l5 of Pflq~ry, I d~'Clilrtllhat I hd~tll}.af11l/'1t-d this rolum, Il1cludinq Ir.r.Of1lpanyin9-;C~ooulfl~ jlnd sl,ltenlOnts, MlO ti} 1M 0051 01 my knrt,frjledqll and 001101, IllS lillO, r.Qrre-.;t amI CQr11plele [)r.(;j,lfilliOIl of pIUpJ/!H QIMr
!llIl tho 00150(1<11 (O(l!.q59D!i!jlYfLijJM')()Il!.l!!.l~l.!!l~l!!NJ!QILQ1 which [IUlC!<l/Of hol"l ,lilY kn~IL..-j~~___.________.____~~____._...
,SJGH~~UR~.~~~9~S.'BLE FOR FILlNG.~.ETlJRH . ADORESS . ' ..------ DATE-----"'~~-
~~'onREPARER OntERTiiMR~:~E:i~:i~-~JE='-H~!1~~~iESSc~ml:'.,ll1~,-y~ _l.7.~Ll____________. D,~r~ 2~.!_9.~__
Decedent', Complete Address:
STREET ADORESS
3 Brcntwood .Road
CiTy--.---~-
Camp 11:1.11
I STME PA I liP
Tax Payments and Credits:
1. Tax Due (Pago' lIno 18) (II
2 Credlls/Paymol1ls
A, Spousal Poverty Crodll _...1,0.,000-'_00.......:..
8, Prior raymonl' 1 , 'i 7.a.. 9 5
C, Dlscouol
3,
TotaICrl1<lll,(A.B.C) (2)
InteresUPenally il appllcablo
D,loterest
E, Ponalty
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TotallnleresUPenally (D. E I (3)
4, II line 21s grealer Ihan IIl1e 1 . line 3, enler Ihe dillorence. This is the OVERPAYMENT,
Check box on Pago 1 Line 1910 requeet a retund (4)
S. II line 1 . II". 31s greater Ihan line 2, on lor Ihe dlfloronce ThIS I, 1110 TAX DUE. (5)
A, Enter the Inlerest on the lax due, (SA)
8, Enter Ihe tolal 01 Line 5 . SA This is the BALANCE DUE, (58)
Make Check Payable to: REGISTER OF WILLS, AGENT
.- IIIl .
PLEASE ANSWER THE FOLLOWING QUESTIONS
BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1, Old decedenl make a transfer and: Yes
a, relaln the use or Income of the property transferred; "'"'''''''''''''''''''''''''''''''' ,~
b, retain the right to designate who shall use the property transferred pr Its Income; "','" (]
c, relaln a reversionary Interest: or "'''''''''''''''''''''''''''''''''''''''''''''''''''' """ '"'' '''' '''" 0
d, receive the promise for life of either payments, benefits or care? '"'''''''''' "",,',"" 0
2, If death occurred on or belore December 12, 1982, did decedent within two years
preceding death tran5fer property without receiving adequate consideration? if death occurred
after December 12, 1982, did decedent Iransfer property within one year of death without
receiving adequate consideration? ''''''''''''''''"'',''''''''''''''''''''',,'''',, , """"" []
3, Old decedent own an 'in Irust for" or payable upon death bank account or security
at his or her death?, '"'''' ,",",,'"'''',''''''''' '" """"" "'.",, 0
4, Old decedent own an individual retirement account, annuity, or other non-probale property? . ,[J
~.,,' ~Vf/1\/" '"rtt'~ ..J 1, ,,/t"\j,,~I"l \'. ~
17011
~
35,606.26
31,578.95
4,027.31
4,027.31
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IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,
YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN
ll!Ui~!1i}~~ilUl:tlli.:1Ifi~mI,""~ _,.........,..__...
72 P,S, ~9116 (a) (1,1) (I) provided for the reduclion olthe tax rale imposed on the net value oltransfers to or for the use of the
slJr/lving spouse from 8% 10 3% for dales of death on or after July 1, 1994 and before January " 1995,
72 P,S. ~9116 (a) (1,1) (il) provided for Ihe reduction of 1I1e rate Imposed on the nel value of Iransferg to or for the use of the surviving
spoll'e from 3% 10 0% for dates of dealh on or after January " 1995. The slalute does not exempt a transfer to a surviving spouse
from tax, and the statutory requiremenls for disclosure of aseets and filing a tax rehnn are slill applicable even if the surviving spouse
is Ihe only beneficiary,
FOR DATES OF DEATH ON OR AFTER JAPWARY " 1995 - Please answer the following question by placll1g an 'x" in the
appropriale space,
Old Ihe decedent create a trust or similar arrangemont which Is solely for the surviving spouse's benefit for his or her entire
lifetime? Yes 0 No [KI
If you answered yos to the above quesllon, the tax on the Irust or similar arrangemenl is poslponed unlllthe death of the second
spouse, al which lime it will be fully taxable at the rale(s) applicable 10 the remainder beneficiary(ies), Enler me value of the trust on
Schedule J, Part II, in order to remove II from the calculation of the tax due In this estate, You may wish 10 file Schedule 0 In order to
ma:<e the election available under Secllon 9113 If Ihe election Is made, the trusl or similar arrangement is taxed in the estate of the
firsl decedent spollse, the portion of the Irusl or ",milar arrangement which benefits the surviving spouse is taxed atlhe zero tax rate,
and the remainder is taxed atlhe rato(s) applicable to II'" r"malnder beneficiary(les), it you choose to make Ihe .Iectlon, you must
attach Schedule 0 10 a tlmely,fiteL1 tax relurn, along will, Sclleduie(s) K andlor M in order to ,how Ihe apportionment of the trust or
similar arrangement belweon ttw surviVing spouse ancllhe remainder beneficiary(les)
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SCHEDUI.E C.1
CLOSEL Y.HELD CORPORATE
__ __.~IqgUNFQRMATION REPORT
-,,,,,,...=_~~_tr___._.__--ot- _,_~ __ __
FILE NUMBER
=~-
====--==
COMMo/m,Al III Of P,NNSVLVANIA
INH,RITANCE TAX R,1\IHN
R,SlOCNT O~CEQf:NT
JOHN J. P. RIORDAN
1. Namo of Corporation Commonwealth Office_.J?X,~.1:l3ms " Inc. Slalo01 Incorpomtion PA
Address ----3.9,Q.3...ilaJ::.tz.dale.Dr,." Su i tc",,3,QL.__.,,___~.__ Oalo of Incorporalion 3 - ]-7 3
Clly _____...s;a~JLl.,!__!__ Stal" PA IlpCcxln l701.1:..__,~ Total Numoor 01 Shareholdor, 3
2 Focleral Employor 1.Il, Numbor Bu,innss Hel,"tiIl9 Ynar____,~j].2.._____.__.__
3 Typo. 01 Busine5s _.___Reta i,n ____ , . _."....__,~ Producl/Snrvico Oli.iQ.Q___s.,lli?J2.l.iSJ_,',-,,,J2YS tems, Equipmen t
STOCK
-- TYPE ;~~r AL NUMIJEfl OF ;.~~~--r:ruMBEllOi'SHAHES---"r--'''VALUE OF THE-~1
"::::~'~f'~~ffi'^"="' ....~ :"'"i':"' ","rn~i~~~~:::~~" j
ProVide all righls and roslrlGtions pertaining to each class 01 slock,
4,
COfllmon
Prelerred
5 Was Iho docodonl omployed by Iho Corporalioo? IJ Yos [XI No
II yos, Position Annual Salary $ Timo Devoled 10 Businoss
6, Wa3 Iho Corporation Indobled 10 Iho decedenl? 0 Yos ~ No
II yos, provide amount ol'ndebtednoss $ ----
7, Was Ihere lilo Insurance payable 10 Iho corporation upon Iho dealh of the decedenl? 0 Yes ~ No
If yes, Cash Surrender Value $ Nel proceeds payable $
Ownor of tho policy
8, Did Ihe decadent sell or Iransfer slock of this company wilhin ono yoar prior 10 death or within two years IIlhe dalo 01 dealh was prior 10 12.31-82?
lJ Ye, rxJ No II yes, [] Transfor [J Salo Number 01 Shares
Transferee or Purchaser
. MilCh a separate shocllor additionallraoslors and{or salos
Considelation $
Dalo
9, Was Ihero a wrlllen sharellOlders agreomentln ollocl altho 111110 ollho decedent's death?
II yos, provido a copy ollhe agreomon\.
DYes KJ No
10 Was the docedont's slock sold?
[J Yo< [Jt; No
If yns, provide a copy of the agroemont of sale, ule
11. Was Ihe corporation dissolvod or IIquidalocl illlm Iho doccoonl's dOilth? [] Yos ~I 'No
II yes, provido a broakdown of distributions roCOIVQ(J by 1110 ostate, inCluding dillos fllld WllOllnts recoil/cel.
12, Did Iho corporal ion hilVO an Inlorostln olhor corpolOl;on" or partnorships? [I Yos [1 No
II yos, 'epmttho necessary inlormallon on il sO~ilral" ,hoOI, ;nclucll11g a Sche<lule C, lor C,210r eilch Inloros\.
',',.1/;.",;
, ..THEFOLLOWINGINFOR.MA nON MUSTBI: SUBr,1IlJED,WITHrrHISSCIjEDULE i
^ Dolailod calculations lIsod in 1110 valuation of 1110 dnccdf1l1l's 5lock.
0, Complete coplos of financial slalcl11onl:-; or Ft)derdl Corpowlo Income Tax (olUrns (Form 1120) lor tho YOJf of donth nnd 4 procodmy years,
C, IIlho corporalion ownod real oslalo, suhmll illisl ShOIVlI1g Ihe ool11~loto acldross/os and oslimaled lilir marl<el valuols, II roal o'lalo appraisals havo been
socured, attach c,opios,
List of princlplll slockholdnrs allho datr. of doa!I1, Ilwllll{)r 01 s!lmw, twirl ,:!nd lhoir rolillionshln 10 tho docodonl
Usl of officers, lhelr snlmies. honlj~w; ;]nc1 illlY olhnr btlllofits (I~Cr.iV()(J from 111l) corporation
St.1lomont of divldonds paid (Iach yoar, Lisllhn~,D rlncl:lwd imrllJnpairl
COMMONWEALTII OFFICE SYSTEMS, INC.
V ARIOlJS V ALlJATIUNS-EXCESS EARNINGS METIIOD
AS OF SEPTEMBER 2:~, 1997
PEI{ II{S,mLVI\!iU!U~V,!"Jt1JJ @.609
SMALL 111(111 MEDIAN
RIs..~
BJS~
lillK.
NORMALIZED NET EARNINGS
2!l~@5
~!l,6JI.5
~.MH5.
NET TANOllll IE ASSETS
21~, 190
21~, IIJO
21~, IIJO
REASONAIlLE RATE 01' RETURN
ON NET TANGIBLE ASSETS
!!.'11l
10%
!!'Yo
lliJU,~
~}Jl9.
ll,!li1
EXCESS EARNINOS
9.790
~.08C>
7,438
INTANGIBLES
CAPITALIZATION RATE
15%
211%
Ulli
INDIl'ATEI> VALUE 01'
INTANGIBLE ASSETS
C>~.267
25.430
42,503
APPRAISED VALUE
NET TANGITILE ASSETS
~l'l.Q
2.1i12J!
lli.J.2.Q
TOTAl. OPERATING VALUE
~00.45 7
260,620
277,693
LESS-DISCOlINTS EOR
FAIR MARKET VALUE
(7UW l6,~J (69.42~l
m,H3 195.465 . 208.270
l1JUEQl (UH,:!.lli. 172.895)
146.473 127,052 B5,375
_.l.6 __.J1i _J1i
9.US 1.9..41 .8Alll
MINORITY INTERESTS (B%)
LACK OF MARKETABILITY (35%)
SHARES PAID FOR
VALl IE PER SlIAllE
2
COMMONWEAI:J'II OFFICE SYSTEMS.INC,
NORMALIZED NET EARNINGS FOR FIVE YEARS. FIVE MONTHS
FOR TilE I'I':R lOllS M; INIlIl'^TED
1293
m.l
l'!?,~
19l.1(\
1997
~Mm!TllS ..
IOUL
NET SALES 1.780,11)1) 2,12l.N!'8 1,881),020 1.(.640735 1,691,296 934,247
COST Of' SAUlS ..li1.'HJ I.UU.H2. .2216,1(1 R 1)(1.)J19_ ,9A!h2J2 m.,~!!.2
GROSS PROf'IT ..!!.3fj.t~l! 2J2.H<i l\2~J,9Jl 7(!8,lfil! lli.JM !lH.!i,5,l!
.41..!tli ~~,t~% .(7A%.. 46J'!A _Atlt}jy A!L1%
OPFlRATINO EXPENSES l!,JU.).18 '1(12,446 l!')~.97.7. 1.51.36.8 7.4.2.(1(0() H,MJ!<i
~(li'.% ~l~lli 47,.1'.11' 42j~ 40% 474%
OPFlRA'I'INfi INCOME (LOSS) ~,1)2lI 9,1)70 (787) 10,978 (4.696) 9,252
allIER IN('OMFl (EXPI1NSFlS) 2,521 (1.216) (,t(l~,1) (~,28_9l Od5.sl (U4)
INCOME (LOSS) BEFOllE TAXES 8,4.12 6, 7~,1 (5,840) ~.(81) (6,I~t) 9.028
INCOME TAXES (2.2W cum _~!L .H.m --.J) lJ,llW
NET INCOMI' (LOSS) (.,218 .1.91) (" 8,10) 5,216 ((.,151) 7,981
ADD (DEllt I( "1')'
MAJOIUTY SI/AREllOLlJER SALARY 156,511 215,,1.1,1 142,887 73.6~0 44,702 0
RIlASONABLE REPLACEMIlNT SALARY (75.000) ( 100,(00) (100,000) (100,000) (~O,OOO) 0
ADDITIONAl, INCOME TAXES J 18.J11l (J7,8!!9.) (f)J,l,1j __ll ".11 --Q
NORMAI.II.EIl NET EARNINGS (LOSS) (01),,118 n,151i .27JU (1JJ.14J (Ll.W!J 7..'18.1
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SCHEDULE F
JOINTL Y.OWN'ED PROPERTY
COMMONWEALTH Of PENNS\ ,VANIA
INHERITANCt TAX RETURN
RE lENT ' ,DENT
ESTATE OF
JOHN J. P. RIORDAN
FILE NUMBER
II an ....t..., made joint within on. ye.! 01 the docadent'a dale 01 dlllh, h mu,l be reportad on Schedula Q,
SUllVIVING JOINTTENANT(S) NAME
AO{JflESS
rmATluNSHrr TO OECEOEN1
A J. Kevin Riordan
a/k/a Kevin J. Riordan
82 Litt'lo Run Roaa
Camp Hill I PA 17011
Son
8,
c,
JOINTL Y.OWNED PROPERTY:
LETTER DATE D~SCR1PTlON Of PROPERTY %Of DATE OF DEATH
, "EM FOR JOINT w,oE lnellldo nama of finanr,iallnslilllllOO aod bank accounll\lImbor or slmllar identifyloQ number. Attach OATEOfOEAlH DECO'S VAI.UEOF
NUMBER TF.NANT JOINT doodforjololly,heldroaloSI<llo, VAlUE OF ASSET INTERtST rJECEoEtH's ItHHIE!JT
.
1, A, 4-4-97 Harris Savings Bank #10-55-307564 28,633.80 50% 14,316.90
2 A 6-5-96 PNC Bank #5140202408 24,340.20 50% 12,170.10
3 A 8-8-96 PNC Bank #5080229392 28,267.72 50% 14,133.86
4 A 2-5-92 Dauphin De[Xlsit Bank & 'rrust Co.
#10216380 17,097.69 50% 8,548.85
5 A Dauphin Deposit Bank & Trust Co.
#8140698067 28,421.84 50% 14,210.92
6 A Dauphin Deposit Bank & Trust Co.
#8140777137 29,079.18 50% 14,539.59
I>cccdcnt Cunfirmatiun
Name
Social Security No
\}a te of J)ea t h
- John .J. 1'. Riordun
- 2oH-16-6~,~H
- (1(1/23/(17
Descriplion
Account No.
AccountTypc
Account
Account Account
Il 140(,IJ!lUh 7 111407771.17
Certificate of (~ertihcllle of
llel>ll~il Deposit
(2) 1 H/'17 04/lh/'17
(4)IH)111l (Ml OS/16/'1H(MI
$2H,401.06 $2'1,047.'11l
PLUS P1.US
$20,7H $.11.20
J. Kevin Riol'dnn J. Kevin Riordllll
02/1 H/lJl (4)lh/9?
1021h.JHO
Checking
Date Opened or INHued
Date Closed or MlItu ftld
Hate of IleIIth 8alllnce
P1.US
llate of IleIIth Accrued Int.
Joint Owners (if any)
Date of Joint. Ownership
-.
(2)05/92
$ t 7,O'lS.1l2
P1.US
$1.1l7
J. Kevin RiOI'd/Ill
(2)0')'12
Special Comments
(ftov 8f~6f9')
1lI1te Prcpared: October 16, Ill'l? Prepared by: Amy L. Hllivor
Page: 2
9WHkJ,+LLl: WCll~ ., L: L L l6/9 L/2 L 31\10 03^T3~311
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SO/GO'd SELSIWL\L 'ON X\-l~ Hl1\-l3MNOWWOO El:ll nHl,LB-SI-030
11-02-1998
RIORDAN
09 - 23-1. 997
21 97-0824
CUMBERLAND
101
1~=:=~~O'ul,t-ii'-illtt~~_:~=_l
MAKI! CHI!CK PAYABLE AND RI!Mn PAVMI!NT TOI
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE. PA 17013
CUT ALONG THIS LINI! ... RETAIN LOWER PORTION FOR YOUR RI!CORDS ....
iiEIj: i54riic--AFP--C Ci9-: 97T"iiii'fici--cip-YtiHEiiii ANCE-TAfiippiiA' iSEif€ii'f,- -Ar.rciwAiicE- br--- -- ----- - -- - --
DISALLOWANCI! OF DEDUCTIONS AND ASSESSMENT OF TAX
JOHN J FILE NO. 21 97-0824 ACN 101
/5- ,~ (, '1
COMMONWEALTH OF PENNSYLVANIA
DIPARTMENT OF REVENUE
{1'-"
'"
BUREAU Of INDIVIDUAL TAMES
IHHEMI'lANCE lAM OIYISIOII
PEP I. "0601
hMAIS.llMO, PA 17H!II'OIlDI
NOTICE Of INHUITANCE TAM
APPRAISEMENT. ALLOWANCE OR DISALI.OWANCE
OF DEDUCTIONS AND AsSESSMENT OF lAM
JOHN W PURCEL L
1719 N FRONT ST
HARRISBURG
DATE
ESTATE OF
DATE OF DEATH
FILl! NUMBIlR
COUNTY
ACN
PA 1 ~i'02
1 ,~I,
ESTATE OF
RIORDAN
c
'*
U_.1111 U a,. IIt.",
JOHN
J
TAM RETURN WAS, I I ACCEPTED AS FILED
I XI CHANGED SEE ATTACHED NOTICE
DATE 11-02-1998
RiSiiVATION CONCERNING FUTURE INTI!REST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ONI ORIGINAL RETURN
1. R.al E.tat. I Sehadul. A I II I
2. stocks and Bond. ISeh.dula BI 121
3. Clos.ly Held stock/Partnership Int.r.~t (Schedule C) (3)
4. Hartgages/Notes Reoeivabl_ (Schedule Dl (4)
S. C..h/Bank Depos! ts/"ho. Parsonal Property <<Schedule E) (S)
6. Jointly Owned Prep.rt. (Sehadul. FI 161
7. Transfer. (Schedule GJ (7)
8. Tetol As_ato
.00
.I!J!
102.000.00
.00
164.972.44
120 .987 .6~.
158.493.45
181 _546,453.54
I~ .n .......ent wa. i..ued previou.1y, line. 14, 15 and/or 16, 17 and 18 will
re~l.ct figur.. th.t include the total of abb return. ......ed to date.
ASSESSMENT OF TAXI
1&. A.aunt of Line 14 .t Spou..l r.t.
16. AMount ef Llna 14 tex.bl. at Lin..IICl... A r.t. 1161
11, Aaount ef Una 14 tex.bla at Cell.terol/Cl.... B r.te 1171
18. PrincipII rex DUI
APPRUVED DEDUCTIONS AND EXEMPTIONS I
9. Funeral E~p.n.../Ad.. Costs/Milc. Expense. (Schedul. H)
10. DObb/llcrtgago L1.blllU../LI.ns ISeh.dula II
11. Total Deductions
12. Net V.lue ef T.x R.turn
15. Charit.ble/Govlrn..ntel BequI.ts; Non-alactAd 9113 Trults
14. Net Value of E_tete Subj.et to T..
191
1101
17,216.83
731.73
1111
1121
1131
1141 .
(Seh.dul. .J I
NOTE I
IIS1 .00 K .00=
- .
456.504.98 M .06=
72.000.00 M .15=
1181
TAX CREDITS I
PAVMENT
DATE
12-22-1997
05-29-1998
OISCOUN'f 1+1
INTEREST IPEN PAID I-I
1.57B.95
.00
RECEIPT
NUHBER
AA242587
AA270146
AMOUNT PAID
'30.000,00
4.027.31
NOTE~ To insure proper
cr.dit to your Iccount,
sub.it the upper portion
of this forM with your
tl)( ply...nt.
17. Q4R i1~
528.504.98
.00
528.504.9~
.00
27.390.30
10.800.00
38.190.30
TOTAL TAX CREDIT 35'606'26_.~
BALANCE OF TAX DUE 2.5B4.04
INTI!REST AND PEN. 93.82
--.-
TOTAL DUE 2.671.86
I IF 10TAL DUE IS LESS THAN n. NO PAVMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREOn" ICR I, VDU "AV BE DUE
A REFUND. SEE REVERSE SIDE OF THIS fORM FOR INSTRUCTlOllS. I
INTEREST IS CHARGED THROUGtI 11-17-19~8
AT THE RATES APPLICABLE AS OUTLINED ON THE
REVERSE SIDE OF THIS FORM
. IF PAID AFTER DATE INDICATED. SEE REVERSE
FOR CALCULATION Of ADDITIONAL INTEREST.
RESERl/AnONl E.tata. of ~o.dtlnt. dying on or before OleHblr 12:, 1982 ..- If anyfutura lntsr..t In the ..tlt. htrentferred
In pa.....lon or Injoy.ant to Cia" . (collatsrltll b.n.Hclarle. ofth. cktcedtnt aftar tha explr.tion of MY ..tatl for
life Ot for yaar., thl CoellGOw..1th her.bY IMpru'h rl..rva' the right to appral.1 and a""$ tran.flr ]nheritance lax..
It the lawful Clan a (colletltall rata on 11I1Y .uch futura Interut.
PURPOSE Of
t40TlCEI
PAVHfNl:
REFt*O (CR)!
OIJECTlotlSI
ADH]N
ISlRATlVE
CORREClIOMSI
O]SCOUHll
PENAlTV:
INlERESlI
To fulfill thl reqUira'"lh of SaoUon 2140 of the Inherltanoe and E.t.t. Tax Aot, Act 21 of 1995. (12 P.S.
StlcHan 9140).
DetaClh thl top portlon of this HoUo' .nd 'lIbait with YOllr pay..nt to the RIlIl.t.r 04 Will. printed on thl rlVlreo sla.
--Haka ch80k or aon.y orda" payabll to: REGISTER OF MILLS, AGENT
A refund of a tax Clredlt. whloh Will not rlquested on the Tax R.turn, 1Il0Y be nct'>"'.tld by !loaplaUng an "Appllc.tlon
for R.fund of Pann.vlvanll!l ]nh.rltanc. ttnd Eltate lex" (REV-1l131. Appltcl!ltiunli ara IVI!IUabh at the Dfflc.
of the RIglstel' of Will" .nv of the ?3 ReVllnue District DfHclIlI', or by calling the .padal 24-hour
lm.w.rlng IIrviol nUMbers for forlll orderinlll In penn.ylvania lR800.!t6Z-20S0, ouhlde Plnnsylvanl. and
within 10Cl.l Harrisburg Itrea <717> 787-1094. TIlOI (711) 772-22S2 (Hearing Il11polrld OnlY).
Any p.rty in Inter..t not ..tisfl.d wJth the IIpprah"lIlflnt, Illlowanca or dls"l1owanc. of daduCltion., or .........nt
of tax ('ncluding dhc(luot or Intllrllt) II. shown on this Notlc. lust objeot within .h<tv (flO) dav. of r.oalpt of
this Not101 by:
--wrltta" prot..~ to the PA Depart..lnt of R.v.nu'~ Board of APP8"h, Dept. 281021. Hllrrhburg, PA 17128-102], OR
--.lactlon to have the ..attlr deterMined at nudJt of thlil aO<lount of the per.onal r.pr....ntatlv., OR
R-applal to the Orphans' Court.
faCltu.1 Irror. discov.red on thls a.......nt should b. addr....d In writinll tOI PA napart.,nt of R.w.nu.,
Bur.au of Individual Tax.., AnN: Post Au.u..nt Revhw Unit. Dlpt. 280601, llarrhburSl. PA 1712&-0601
Phone (711) 187-6S0S. Sa. page S of ttw booklet "Instruotlons for Inhurltancfl Tnx Return for a RallMnt
hcadant" (REV-lS0l) for .n .xplanatlon of adalnhtr.tlv.iy corr.otable .rror..
If any tax due Is paid within three (:\) calendar aonths aftar tho dac.d.nt', duth, II fh, pareant (1;)0 dhcount of
the tax paid Is allow.d.
ThI lS% tax Mn..ty non-partlCllpation penalty Is coaput.d on the tot.i of the tll>< Ilnd Inter..t .......d, and not
paid bafora Janullrv 18,1996. the flr.t dayaft.r the .nd of tho tax alln..ty period. Thhnon-particlpation
p.nllltv Is appulabla In tha sa.e .annar and In tha the Sl'Ile tI.. pariod as YOI,l would .ppaal the tax and lntar..t
that ha. baan a"I...d a. Indicatad on this netioa.
Int.,.ast Is Clharpd b.glnning with first day of dellnquencY, 01' n1nl (9) ,.ont~s and on. (1) dav fro. tha d.tl uf
death, to tht date of paye.nt. hxlS which bee..e daUnqu4lnt b.fore January I. 1982 baar int.r..t .t the rat. of
11)( (6;'0 paroant par annul calculat.d .t a dallv rato of .000164. All taxes which blc..e delinquent on and after
January I. 19&2 will baar interast at III rate whiClh w111 v.ry froa oallndtlr ytar tCl c.lendar v.ar with that ,.ete
announo.d bv the PA pap..rt..nt of RevenulI. ThI applicable Int.rest ratos for 1982 through 1998 aral
'!!!.!: Intare.t Rate Dally Inter..t Faotor X!!! Intar.st ~.ta Dally Interut Factor
19&2 20); .000S46 1981 9); .000247
198:5 16); .000438 1918-1991 11); .000301
19&4 lU .000301 1992 9); .000247
1985 13); .OOO~S6 1993-1CJ94 7X .000192
1986 10Y. .000274 1995-199& lJY. .000247
--lnt.re,t II calculat.d .. followS!
INTEREST' BALANCE DF TAX UNPAID X NU"BER DF DAYS DELINqUENT X DAILY INTEREST FACTOR
~~Any HoUo' luuad aft.r the tax MCOllIS deUnquent will r.flect an Inhtrlllt otlllcuhUon to fift..n (5) d.~.
'beyond the data of 'he .n.....nt. If pa~..nt if; eade lifter the Int.rlst OQlIPut.Uon date shown on the
Notice. additional lnter.st lIust ba calculat.d.
I.^W OflrCL'l
g;~ ~~ &.~M<<
r/v) N, fRONt' HRITr
IIAIUW.,nIlRC, I'A II!O?'<?J92
....~\.
I',';
....-
r-.
r...,
"
J(
"I
'i'
R~giste~ of Wills Offio~
Cumberland County, Court House
Carlisle, PA 17013
('0
P\
_:~'l
'.',-~ ~
r~f~ "
_1,,4
i1I9i:;'~H9Z aa
illlllllldllllllldillllllllillllilhllllllllillllllllllilld
P4YIE", I
Dehotl thit top portion of thh H(JtI~. and ,ub.it wUh Your Ply..ntllad. payable to thll m.... and .ttdr...
prlnt.d on the reVlr.. ,id..
If RESIDENT DECEDENT IUlku chick or lIoney order pSYl'ble tOl REGISTER OF WILLS, ^,~ENT.
If ~ON~RESIDENT OECf:DENT ..ke ohftok or lIone.y order paYable tOl COMMONWEALTH OF PENNSYLVANIA.
REFUND (tRl I A rQfund of II tal( credlt. which was not requut6ld on the Tax Roturn, .ay bo requuhd by co.phUng an
"Application for R.fund of Pennllylvan18 InherUllnce lInd (:1tate Tal(" (REY-J313)' Applloations are .,vaUabh at
the Offloe of the R.ghter of Wills, any of ttta 23 R.venua District Office" or frail the Oepar1..nt', lit-hour
anlNerlng ..rvlce n!.Wh.r, for foras orderlngl In Pennsylvania 1-811('-362-2050, outside Plnnsylvanla
and within loo.1 Hllrrhburg area 0}7) 787-8094, TODlI (7171 772-Z252 Olearlng IlIpaired only).
R(:PlV Tal
QuesUonfi regarding errors oontuilled on this notioe should bo addreuod to: PA nepartllunt of Revenu., Bur.au
of Jndlvldual Ta)!e, , AllN: Post Anenll.nt R.view Unit, DlIpt. 280601, Harrisburg, PA InZ8-060}, phone
(117) 7&7~6505.
DJSCOUNT:
Jf any tax due il paid within threll (3) calnndar lIonths after the d.c.dent's death, a five percent (5~) dl.count
nf th. tax paid hallowed.
PENAL TV:
The 15~ ta)( uouty non-p~rtJcipfltJon penalty is cOllputed on the total of thll tax and interest auened, and not
PBld before January 18, 1996, the fir'st da\' fifter the end of th. ta)( allnesty pariod.
INTEREST I
Interll.t is chlll'ged beginning with first daY" of d.linquency, or nine (9) lIooths and one (1) ..ia)' froll the date of
d..th, to the date of p.y..nt. Taxu whlch beCHe dlilllnquent before ,January I, 1982 bear. lnterut at the rate of
.ix (6%) percent per annUlI c~lculated at a dally rate of .000164. All taxes which bllca.e delinquent on and after
January 1, 19&Z will b.ar tnterelt at u r~te which will vary froll calendar year to oalender y.ar with that rat.
announced b)/ the JlA Deprlrt..nt of Revenue. The applicable interut rates for 1982 through 1999 er.;
Vear tntor.at Rate Daily Inters It Factor
Vear
tnterest Rate
Dally Intel'est Factor
1982 20% .000541\ 1981\~1991 11% .008301
19&5 16% .000438 1992 9% .000247
1964 11Y. .000301 1993-t994 n .000192
1985 13% .000~S6 1995-1998 9% .000247
1986 lOX .000274 1999 n .oooln
1917 9% .000247
--tntere.t I, calcul.ted .s follows I
INTEREST c BALANCE OF TAX UNPAID X NUHBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
~~AnY NOUCD iuued IIftar the tax beco.es delinquent wUl rofled an intere.t calculation to fifteen (5) day'
beyond the date of ttM auesa..nt. If pay..nt Is lIade lifter the inter..t OOllplltBUon dllt. ahown on the
NoUoD! additional Intera.t .ust be cllloulated.
NOW THEREFORE:, the parties hereto, intending to be legally
bound hereby mutually agree as follows:
1, The parties heretol and each of them, agree and
acknowledge that the net estate of the decedent has been distributed
to the residuary beneficiaries in accordance with the last will of
the decedent and to the satisfaction of the parties hereto.
2. The part ies hereto do hereby release, remise and forever
discharge the Estate of John J. P. Riordan, and J, Kevin Riordan and
James R, Moorhead as Executors, and John W, Purcell, and/or the law
firm of Purcell, Krug & Hal~er, of and from all manner of acts,
suits, claims, accounts, accountings, debts, dues and demands
whatsoever which they or any of them or their legal representatives
or assigns may at any time hereafter have, against the Executors, the
said Estate or the assets thereof, or John W. Purcell and)or the law
firm of Purcell, Krug & Haller, from, for, touching or concerning any
of the assets and property of the said Estate and/or any claim or
interest thereto or therein, and the administration, management,
collection, sale or distribution of any of the said assets and for or
on account of any money, interest, income, asse~8 or proceeds out of
the same, from the time of the death of the said decedent to and
including the date of this Agreement and release.
3. This instrument is a full and final Family Settlement
AgreemE;!nt by and among the parties hereto, both fiduciary and
individual, all of the same having been arrived at, concluded and
executed after a full and complete disclosure of the assets of the
said estate and the rights of the parties therein and thereto and all
of the parties heretol and each of them, agrees to abide by the terms
hereof.
4. The parties hereto, and each of them, agree that they will
at all times in the future and whenever necessary, appropriate or
convenient, make, execute and deliver to the said Executors, and/or
to any other party or persons, any and all instruments" documents,
conveyances, deeds, release or other instruments of any kind
necessary or convenient to carry out the intention of this Agreement
and/or. to permit, assist and enable the Executors to fulfill their
duties with reference to the said estate and all of the assets
thereof.
5. This Agreement constitutes the entire understanding among
tpe parties hereto, and each of them acknowledge that no
representations or statements of any kind, written or ~ral, have been
made to them or any of them prior hereto by the Executors or by any
other person or party upon their behalf.
6. This Agreement shall enure to the benefit of and shall be
binding upon the parties hereto, and each of them, their heirs,
executors, administrators, successors and assigns.
7. A modification or waiver of the provisions of this
agreement shall be effective only if made with the same formality as
this agreement. The failure of any party to insist upon strict
performance of the provisions of this agreement shall not be
construed as a waiver of any subsequent default of the same or
similar nature.
\ \
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I
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\
I",,";"UL\\\' ~..
A'-,\'''~'''''''-'''-- .,_,."I'~'" .-.- \V
,",
','
I';
they shall have complete discretion over the investment of
said trust funds / and shall pay the income generated by
said trust to Manha Bigelow and so much of the principal
of said trust, as in their judgment she may require. Upon
the death of Martha Bigelow any pdncipal and interest
remaining in said trust shall be divided equally between
J. Kevin Riordan and James R. Moorhead.
ITEM IYJ. I give and bequeath the sum of Two
Thollsand ($2/000.00) Dollars to Joanne Condon.
ITEM VI I give and bequeath the sum of Ten
Thousand ($10/000.00) Dolalrs to Marguerite Wheatley.
ITEM VII I give and bequeath the sum of Ten
Thousand ($10/000.00) Dollars to Dore' Motiska.
ITEM VII: I give and bequeath to my son/ J.
Kevin Riordan, all stock held by me in Commonw~alth Office
Systems, Inc., a Pennsylvania corporation. In the event
he predeceases me, then said stock shall be divided
equally between James R. Moorhead and the issue of J.
Kevin Riordan.
ITEM VIII I I give, devise and bequeath all of
the rest, residue and remainder of my estate of every
nature Clnd wheresoever situate to my son, J. Kevin
Riordan, and to James R. Moorhead, whom I consider as
being a son to me / in equal shares, or to their issue, Qfll:
sth-pes.
(,~~~
,
Sxhlblt B
Bf,&EIPT bND RELEASr;:
KNOW ALL MEN BY THESE PRESENTS, Tha t I, JOANNE CONDON, of Camp
Hill, Pennsylvania, do hereby acknowledge that I have this day had
and received of and from the Estate of John J, P. Riordan, Deceased,
the sum of TWO THOUSAND ($2,000,00) DOLLARS, in full satisfaction and
payment of all sum or sums of money due me by reason of the specific
bequest set forth in Item IV of the Last Will and Testament of John
J. P. Riordan, dated october 6, 1994.
AND THEREFORE, I, the said JOANNE CONDON, do by these
Presents, remise, release, quit-claim and forever discharge the 'said
Estate of John J. p, Riordan, Deceased, and J. Kevin Riordan and
James R. Moorhead, Executors, their heirs, executors and
administrators, of and from the said specific bequest, and of and
from all actions, suits, payments, accounts, reckonings, claims and
demands whatsoever, for or by reason thereof, or of any other act,
matter, cause of thing whatsoever.
il
(''it?
_.k..fL-
IN WITNESS WHEREOF, I have hereunto set my hand and seal this
day of Aky(/. ,1997.
. -
"
WITNESS:
/i) , " (' ;:. .!
...k-/{)(C).' K C/ (' / ;/, .,/i(
</JOjfi..C~~~~ :, ,;' /:J!{,
~ Soci~l Security No.
COMMONWEALTH OF PENNSYI,VANIA
88:
COUNTY OF
'I,
This ,;(,C day of /1/(' /'(' III (, (, , '1997, personally appeared
before me, a Notary Public, the above named JOANNE CONDON, who
acknowledged the foregoing Release to be her act and deed and desired
the same might be recorded as such, according to law.
seal
IN WITNESS WHEREOF, I, I h~ve hereunto set my hand
the day and year first ~b ve written.
12Ct0i~( ,L___iLDCCC(C(
Notary Public:
My comnd 8S:\,00 Bxpires:
and official
) _ Nnlnrlnl SOill
f l'llnr.l::l/\ Millf1t 'Nnlw'\/ PlItl\lC
!it~!lIPd{'tl'I'hf'_ Cillldlt)l)il'lid Co';nl
My ('llllllllh;;lon Lrpl(I!'; I"brdl 10' ;-'(~11
~Jl ;:r-iliim ,lil; i l~i~"lV'.mTj!\ ': ~ll,' i 'j II ~iI'(ITf'i" :~:'-'I'. ~~'
;i",I'"
RECE 11"1' ANJ2....l.Wt.I,&MlJ1!.
KNOW ALL MEN BY THESE PRESENTS, That I, DORE' MOTISKA, of Camp
Hill, Pennsylvania, do hereby acknowledge that I have this day ha~
and received of and from the Estate of John J. 1", Riordan, Deceased,
the sum of TEN THOUSAND ($10,000.00) DOI,LARS, in full satisfaction
and payment of all sum or SUmFJ of money due me by reason of the
specific bequest set forth in Item VI of the Last will and Testament
of John J. 1", Riordan, dated october 6, 1994,
AND THEREFORE, I, the said DORE' MOTISKA, do by these
Presents, remise, release, quit-claim and foraver discharge the said
Estate of John J. p. Riordan, Ueceased, and J, Kevin Riordan and
James R. Moorhead, Executors, their heirs, executors and
administrators, of and from the said specific bequest, and of and
from all actions, suits, payments, accounts, reckonings, claims and
demands whatsoever, for or by reason thereof, or of any other act,
matter, cause of thing whatsoever.
IN WITNESS WHEREOF, I have hereunto set my hand and seal this
day of , 1997.
W1TNi . .,/
{)till,r/lll (}{)LeV
./' .-
fL/'" )~-
/ '//J ..'
.' //tc ZC/ /1(,. .f:' _ce
DORE' MOTISKA
I 7' /.'-' 1---1 Dc' '-7 -7/
'--) -(; /---0)" / / .
social Security No.
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CLUll1bef lonel
This rh)! day of 1\.G;~,( ,1997, personally appeared
before me, a Notary Publ.:lc, the above named DORE' MOTISKA, who
acknowledged the foregoing Release to be her act and deed and desired
the same might be recorded as such, according to law.
sa:
IN WITNESS WHBREOF, I have hereunto set my hand and official
seal the day and year first above written.
.../ I It' ;.'(1./1 if ( J) / J.J..d/ U!L//
Notart/Publ.:lc ,
My Commissi.on EXPir!?ijI.1_..._'....._.'.....'''''.--....--]
I NO"i'/\HI;\L ~EM,
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