HomeMy WebLinkAbout79-00452
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No. 2'i19
4,.r.>
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PETITION FOR PROBATE OF WILL AND LETTERS TESTAMENTARY
in the Estate of ___.....Ernost.J2..1ill.lrnloll...."........ _ ._......._.________, deceased.
To Richard E. Anderson, Register of Wills for the County of Cumberland,
in the Commonwealth of Pennsylvania,
15
Petltioner(s) are the execut..Q.r.~l . . _.. named in the Lost Will and
Testament of _KrDJiHL:LP.. Jj~l!T!~ (JJL___.___ _, .."._ dated.r\!'l}~_1!!.l.-_!9Jl.
Decedent was 0 citizen of the United States and a resident of
TO'Nnsl-.ip
Borough, Cumberland County, Commonwealth
J:l.!lW Cumber.la)'ld
of Pennsylvania.
Decedent died on Weqnesday
. the.,_.____Lrj;Jl.__.. day oL.illJ..v.
A. D. 19 79 , In the County of __Il!!!:'l,.l.:ng~Q!L_________.,,"_____, State of
~W Jers!!Y.__,__.._________._._._.._._ at the age of _..29...._ years.
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Decedent has not been married and has 110t had children born to him
since the execution of the above described Will.
Decedent was possessed of personal property to the value of
_$10.000 _____ and of real estate to the value of
..$.10.000________ as near as can be ascertained; said real
estate situated as follows ..? 6!.L..l'J-L- ThJ.rd s t .-'_HarrJJ;!lllL~l....P_a_'___._~
apply
Therefore, your petltloner(s) respectfully M~J{lt~ for the prabate
of the sold Last Will and Testament and for Letters Testamentary thereon,
Doted Julv 20 , 1979
Name and address
of Petitloner(s)
~IDaup,~1::.D9Po.Pt~t"B.~~ Trust CO,,,
Trust Off:\. cel' -)/.r t~,t'Jid;,. ,\ f J)
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COMMONWEALTH OF PENNSYLVANIA ~
ss
COUNTY OF CUMBERLAND
PhYllis G. Helmiok an~auDhin Dep'osit~~a~ On.
named In above application, being duly _. ____0 according to law
say6t;) that the statements set forth in this petition are true to the
best of
their
sworn
and
20
knowledge and bel ief. !lA LI PI."N D L ""I' ,T
I) (i}J!
subscr bed before ()Y~Jn~r~(2--\..\~ 'f:~,
, -~/7'/i:' //27/U/ -/'
,~"~;~~~Ll...;l')((.lt
v
me,
July
',,'
Richard E. Anderson. Register ,~I .
~'(,/"~mm._ . ..... _._0____ ~,'
(',('/.IlH..;IC. rVI\AI'~ i' 1r:I\, '7 "",,,1<o.J
N. i\IA"tf""-' ~:'''''''''l , I-If\flfl!: at.'No p".
Flied; July 24..1979 Attorney: ;-",r" Q IA.'.""" )\"",. rh '
. .
OATH OF SUBSCRIBING WITNESS
,. . . I
COMMONWEALTH OF PENNSYLVANIA
} 8S1
COUNTY OF CUMBERLAND
This ...........................20.tn....,.................................., day of .,....,.............J.k\~y........................................, A. O,t 19...7..9.,
before me ..............................R.tQ.hn.,~~..Aml",r.\'\\l,n..............................................., Reg ISler for the Probate of WHls
snd granting letters of Administration In and for said County of Cumberland, in the Commonwealth of Pellnsylvanla,
personally came ,."tl,~,~,'!;IJ,..k..,..A~l~D.,. ,~!:\:1,..W.U',~.t~)!l,"~.'...,~,~~.~,~,~"'~.!:',~. ,. ,..,.. ..",.,.."""..",..,.... ...,........",.."."..,
............................................................"..,......."...................................................,..,.................................................................
the subscribing witnesses to lhe foregoing instnunent of writing purporting to be the last Will and Testament of
..,.......,.....,. ..,.,Ernll,E\ t.. 0." ,lill lro,l. Q.It".."....,...".."...,..", ..,..,..,...,.,.."..,'.....,...,." Dated ,\1',\\ !:l,~", ~!f.,\",,~ ,9.,7, ~,......,',...,
late of ,....1'!.Il~..Q,~ml?,Il.r.:J.~P..~I......,",..,"",...."....".....,....,....,"',.....,.",..".",.."........, Cumberland County, Pa" deceased
who being duly .......f!l.l'f,9,r.n............................... according to law, depose and say, that ......tb.flY...................................
. "
present, and saw and heard the testatQ.t:............................., ..............................,...............................................................
sign, seal, publish, pronounce and declare the said instrument of writing lIS and forh..t\'\.........., Testament and
Last Will, alld at the time of so doing ......h.~....,................................................., was of sound and disposing mind,
memory and understanding, 10 the best of ......,;!;.h~Ar........................................... knowledge, observatJon and bellef,
.......,............~~~,7.~............"......., a subscribed before
"',..,.).U,..,L,...~.........,....,',....,.,
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,
AFFIDAVIT OF DEATH
COMMONWEALTH OF PENNSYLVANIA } ~~:
COUNTY OF CUMBERLAND
".liea:th..L.,."A1J.lln..,and...W,111illJJl".1t".,Ml~ lfl.r.,..y.);;.,.......,..,..,..",....".......",..,...."".."..""........~"., beln8 duly
...,.............................................. says thai as neArly as can be ascertained the said decedent ..!r.n~,B,'I;".Q"...................
.. .He llo.1. ok............. ................" ............ ............. .............................'.." ...... ........... ....."......... ........ ..... ..........." ........... died on
,W.e,d.t111,ad.l\y............. the ........!t,1ib....................,.. day of .............,!!.hl.~Y.............................................. A. D" 19,2,~..,
at or about .......................~.!,9,9..............., o'clock, ,1?, M,
........................!!!o:!9,!=:r......................, and subscribed this
.............................f.,9"th.............., d of .... ,~~..~,y.........,
19"I~..,
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,.,',........,",..,.,.,'....'...7........'............,.........,;........
Register,
OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA~
55:
COUNTY OF CUMBERLAND
Before me, the Register for lhe Probale of Wills and granllng of Letters of Admlnlstralloo in aod {or the
County of Cumberland, persollally came J~~\!l....y',\....I;{f!.X\l).~..U,/..,J',f.Y./l:l;..O.f.f.i.QB,J:,Jl.f..;.Da.UtlhJ.n..Depo.lil! t
and Phyllis O. Helln!HR ana TruB~ Oompany
who. being duly.........".......,......,..... do ..........., depose and say that as ".Ell',eo,u,tor.s...............................................,
of the last Will And Testamellt of ...............,!!1.r.n,~,fJ.~...Q,t..,J:{ll,l,{tlJp.lt..;........................................',............. deceased
............,..,..........,~..........,... will well and truly administer the goods and chattels, rights and credits of said deceased
according to law. And also will diligently cpmply with the provisions of the Jaw relating to Transfer Inheritances.
........,~~~!:,~.."...... and subscribed
before me,
J
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.;lh~..'5)...4~....1(:;......~........"'.....................
Register
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DECREE
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late of ............,~~,~..,9.);\~,~~,~,f.~.'.'!~....,.."..........."....',................, Otmberland County, Pennsylvallla, Deceased. Lttters
Testamentary Dauphin Deposit Bank & Trust Co and
.................................................................. were granted to .. ......''''~ny'r.1.r8.''G.~...~1e.1.m.rcik..'1 ,,,...t........,,............. ....
Wilness lOr hand and official seal the day and year aforesaid,
. .
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Register,
.
',OMMONWroAUtl OF PF.tWIYLV^NI^
1-'["^IlTMENT OF IH'vt:NLJf
IlJlIE^U Of ,',I)Ulny C()LLECTIOIH
APPLICATION FC'r~ AND CONSENT
TO mANSFEf/ SECURITIES
REGISTERED IN THE t~AME
OF A RESIDEH r DECEDENT
~~~
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APPLICATION (MUST BE FILED IN TRIPLICATE)
TO THE PENNSYLVANIA DEPARTMENT OF REVENUE:
Appllcallon is horeby modo for calsonlto tho tmnsfor of !ho following socurltios 01 a Ponnsylvonlo
Corpolullon or 0 Notional Bonking Assoclnllon locolod In Ponnsylvonln:
DATE <0_ 2/12/~O.....__.__
(at._."2L_____..jb).,,. NIILI !llllll COil t rllll:'lllllllr:ln!onCn~'I)~. . _ ".__ "__,,. (c).Y"mlnoIYn . "_.._.'''_._..__
(tlOTE: In doscrlblng socuritios onlor In (el), ob 0/0, oithor tho numbor of shoros of slack or tho loco amounl 01
roglslorod bonds, In (b). Iho nomo ollho Issuing company and In (c) Iho closs 01 slack or tho stotod Inlorosl rata
and mqlur;ll.Y de~t9 ai' roglSIPlrod h,andt',), /7'
3/2\ 731,-'17 73,111 :i/rlJ,:J 1 .1
1/15/75,6/20/79, "" r,{ j-.O
ISSUED ON__u._."_...._.._,,..._._...__, OilCl haVing 0 TOTAL MARKET VALUE OF $,.;1...1"",,, ...._,.__.._.___.__
(Dulo)
as of Iho data 01 doolh 01 Iho docodonl, _.__Lrnu~L-U.._l1dmlck__.._...___.__, on__Jf!!D.9._.,_____
(Nnmo of Docodnnl) (Dolo of doalh)
who was Iota of .J2':? II~Ll.s.!.<!n-')~'.L,:,,(!_.. "l>I()\"..0.',!!lho}'c1nl1'L._ ..._".._.. Clllnh,!rJ.~111~L_u!),(l.'-'-Il.~y.}~.n.I1~Ln___
($t,uol and t~uf1lh(lr) (Po., Of II co) (County) (SI~IO). .-/'
( ).. I
h I II " . ,.11_ ',' I ' I '
To socurltios oro roglslorod os 0 ows:_,_..J2L,..I~l:n~!it Jl.JI"lmlel(..., "____..__,,____
(Namo 0' namot In which corllflcalOl aro fool.lurod)
~MtNl5:r<N)\Jr.On) Dauphin DCql()AJt Blink & 'l'ruAt Co, P.O. Box 2%1 IlarrJshul'r" Ponna, 17105
EXECUTOR )___ou "--"'-iNo";~)- ...,._.__u_.._.___.... un - .-.. (Add;~-~;) .nU___ ---...,-.-------
NAME OF APPLICANT DauphIn ll<qHlHJt Bank & 'l'ruAL Co.
. l'.;O.)\ox 2961'.'-""".' -. ...---._,,_....--
COUNTY FILE NUMBER.9J,2t.,~:d::-._ ADDRESS OF APPLIC^N~'~1:l'_~I,,~yr,'.I~n:..17)J._7_1____._
BUREAU FILE NUMBELu___,.............SIGNATURE OF APPLlCANT~~r&o,,- -.'L..l+,=g~
NOTICE, IF YOU FAIL TO PROPERLY FILL IN ANY PORTION OF THIS AP LICATION, IT WILL NOT Be, .\1, ;~','r."
CONSIDERED COMPLETE AND WILL BE RETURNED TO YOU FOR COMPLETION. ,,~,.' t~l. I~I ''"\If,w
-,.. -. - .
COMMONWEAL TH OF PENNSYLVANIA - DEPARTMENT OF REVENUE
f_ONjENLT()_T~M~~F~~.S.~s:.~~_IJI.t:~ DA TE -7~.L9TL~"RcJ
I horoby consonl to Ih~ Irons for of Iho ohovo socurilios now roglstorod In Iho noma of Iho of or os old
Docedont and walvo Iho filing of 0 cortiflclllo cOrlifylng 10 tho poymont of Iho Ironsfor Inhorilunce tax 10 which
tho proporty of sold Docodont Is modo sublocl pursuanl to Iho provisions ollho Act of Juno 20, 1919, P.L. 521,
as amondod and tho Acl of Juno 15, 1961, P.L, 373, as omondod, This is 0150 In occordonco wilh the provisions
01 tho Acl of April 9, 1929, P,L. 3~3,
This Consonllo Tronsfor Iho horoin doscribod propOrly oporolos only in roforenco to Iho oslalo ollhe
abovo-namod Docodonl,
'.-..
, Signo f r Ih ocrulary of Rovo lle
~- t 'l"'- .,,"
,1i~'11~;,(~~,'" !\i\ . \... (1'.0""''''') ^b- I' J
,,,...,~/"'.' (,1('1 ,~':::~~..',L" lv~' \..\'" -/ltv'll
. ~'\I'"I")~ '- { IC"."", '\
COMMOIIWL.\LlII 01' PEIH1,YlV^NI^
Dr.';'J,h,..,fi:tH OF Rf:VEHUr:
IIUHE^H 01' CO\JNTY CQLl.ECTIOll1
-
AI'I'UCATION Fl'F: AHD (ONSEHI
TO TRAHSF EI: SECURITIES
REGISTERED 11< THE HAME
OF A RESIDEltT DECEDENT
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'~"J"~'''''
DATE 2/12/B'O_...__.,._
APPLICATION (MUST BE FILED IN TRIPLICATE)
. -
TO THE PENNSYLVANIA DEPARTMENT OF REVENUE:
App\lclltlon Is horoby modo for c onsonllo Iho Ironsfer 01 \ho following socurltlos of 0 Ponnsylvonlo
Corporotlon or 0 Nollonlll Bon~lng Assoclollon locotod In ponnsylvonlo:
(oL..l? ~t'f1.,--...(b) _.~CNl\ Cor\'., .... . u . ........- u .._.d"'_ . (c)..c;()ll\~\O'!..---.._----~.~._._-
(NOTE: In do scribing socurllles onlor In (0), rIb 010, ollhor Iho number 01 shoros of slaCK or tho loco onlollnl of
roglslored bonds, In (b), tho nomo 01 the Issuing cOlnpony ond In (c) tho closs of stoCK or Iho slolod Intorest roto
ond moturlly doto 01 roglslorod bonds,)
ISSUED ON .,.__JI7.h/I0....-.., !lnd hoving u TOT AL MARK ET V AWE OF $ .2.J.~.:.-:-::..-.....-.-----
(O<lh1)
os of tho dote 01 dooth of tho docodont, .n..!::!.(1~l!,.!:._~-:.--I.1.'C.l.I1\!:.CJ'..--.-..-.-..-...-..---, ol,-,..7jll!1.?..-----
IN""'. "f Duc.donl) ID.,. .1 du.'hl
who WItS 10to of __._77:.5..1.U1..1fl.l dl'l)rlvl'. __~-,,\~_~:~l1nborl (1'!".-.-.. ._..__"c\lm\l.l\E.l~lnd.., _.P.O'1\.'.!!.Y}Y.'!.'::!-~-
(,,,..1 nn.\ Numb.') (P.,' Ollie.) (C.unly) ("ala)
Tho socurltles oro rogl storod os lollows: .._...!~:~l1o."_t.l).- .:IL.lm.lck . .-..' ._n ..--' _d' ... - ........._~---
(HorllO or narnol In which cOlllflcCllOl 010 Wlllstufod)
M)h\\l'/.I~:m~U~P4!)-,\ '\Pl1I,l1n!)"\,OHlt,._1\'~11\'....~__:ry'I~B.t...C[), ..L 1',. ().~ 1\0.1' _:!9,~1 .. .11nr.E.tf\.1"IJ:~".l'[!.,..E\Q ~ --
EXECUTOR) (Nam.) I^dd..,,)
NAME OF APPLICANT !In''I,I1I11 !leno,;] t 111111k /, TPIHI;.. Com"lll1"
r ,0, 1\0' 1')61 . - - ..."en" ,-,.
')./ 71 y.{'2. JlnrrLlI\lllrp" 1'e 1111 1\ , 1'/'\05
COUNTY FILE NUMBER..:. ..~ .._~__ '... ...- ADDRESS OF APPLICANT .' .~. ' .. - "7' .___n~--'-"-
j! , ,,- ..
BUREAU FILE NUMBER.- ......u_.SIGNATURE OF APPLICANT .vd:r,.",.../Jl'. .. . -
l'lOTICE: If you rAIl. TO PROPERl.Y fll.l. IN Al'lY POR1'ION Of THIS AP l.ICATION, IT WIl.l. NOT ag',n i,\, I'(JI(I')
CONSIDERED COMPl.ETE AND WIl.l. BE RETURNED TO YOU fOR COMPl.ETION, ASbl';lulIl JrU:l\ C'lllcoJr
. ,.-.---...----...--..
_~_~~. __..__ _0--'
o ____~_....__ _____._u._________._._.__ ..---
__..______.__...__.___.. _0 _" ___. . - - ..- _._n' .--- . --
COMMONWEAL T~0~~~1JrJ.~~A~~~iRD~;~~lI\:~~r OF REVENDU:T7lPt",- LtJ~8:)
I horoby consont to Iho Ironslo! oltho obovo socurltlos now roglstored In tho nllmo ollho of or os air
Docodont and wolvo tho IIllng 01 0 cortiflcoto cortlfying to Ihe paymont of tho trons!or Inhoritonco IllX to which
tho proporty of soid Docodonlls 1\10do sublect pursllont to Iho provisions of tho Act 01 Juno 20,1919, P,L, 521,
os amendod and Iho Act 01 Juno 15, 1961, p,L, 373, os amondod. This Is olso In,occordunce with tho provisions
ollho Act 01 April 9, 1929, P,L. 343,
This Consont to Trunslor tho horoln doscrlbed property operolos only In roloronco 10 tho ostoto 0\ tho
obovo.nomod Decodent.
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SignO~I.f1r tho socro.~.~ry 01 Rovonuo
'----':l .. \...
,,\,~B':~'~~'."j'~!~ ~~~~...-
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CLlMMONWEAL HI OF PWNSYLVANIA
DEf'ART,\IENT OF nEVENUE
IlUnE~U OF COUNTY COLLECTIONS
" '
APPLICATION FOR AND CONSENT
TO TRANSFER SECURITIES
REGISTERED IN THE NAME
OF A RESIDENT DECEDENT
~,
..____ -__....0. ...__ __ .__....~---
----_.~---~-_. ......._--+-- .-'" ~._-
DA TE _____y2J~8,,~.n_._.____
APPLICATION (MUST BE FILED IN TRIPLICATE)
TO THE PENNSYLVANIA DEPARTMENT OF REVENUE:
Application Is herohy mode for calsont to tho transfer of tho following securltlos of u Pennsylvonlo
Carporotion or 0 Notional Bonking Associallon locotod In Ponnsylvania:
(0) 2 7 Sll~:..._(b)___~_::~~~~""~-,,n~:.I~..!~.::{l:lc.inl-.C,,~rp,-,~'ll~_iol~_".___. (c) ___comm~~~_--
(NOTE: In doscribing securities enter in (a), ab 0/0, elthor the number of shores of stock or the foce omount of
reglstorod bonds, In (b), tho nome of tho Issuing compclny ond In (c) tho closs of stock or tho stated intorest rote
ond maturity data of registered bond~,) 1
12/7 70,3/21/73,517173,3114 75,
ISSUED ON.!'J2(~/79.!."l]Y7~._, and hovlng 0 TOTAL MARKET VAtUE OF LflC:.IY___
(Oat.) . I I] t I 7/4/79
as of the date of death of tho decedent, J\rnont l. J o_":'I1l~c~u_-___' on
(Namo of Decadunl)
(Dot. af d.oth)
who wos late of~?~__llt..!~ls~do ...E.:.~:-'(l____~~n.~tJ~I!'.(l~_]:~nd __.,,9_~lmborland Ponnsylvania
(St,..t ond Numb.,) (Po.t Offleo) (County) (Stol.)
The securities are registered os followsl__.~~g,:!'.ostJ~~__1!e..!!n.!,9~---,-,,_._--
(Nomo or namea In which cortlflca'.. ure roglltored)
lWl1JMm~lVPO~) Dauphi n DoposI~ank _L~_ CO 'L!:.!..Q...J!o.~_29f11__~E.':j,~l?urgl_Penl1a. " 17105
EXECUTOR )-- (Nomo) (Add,...)
NAME OF APPLICANT lJallph.jrrJ!".p"QJl_LLJlanJ< & TrllAt ConlPnny
'I}" .' 1',0. IJox 2961
COUNTY FILE NUMBER..... - '1-- 4.s ')-- ADDRESS OF APPLlCANT_.J.I~_\TTi~b_\lrg 'u~.!'_!..-_,.! 7105
JJ{1. L~. - /~
BUREAU FILE NUMBER______SIGNATURE OF APPLICANT _______-P--<---.,q,a-:-- . 'f-oI-1<..
NOTICEI IF YOU FAIL TO PROPERLY FILL IN ANY PORTION OF THIS APPLICATION, IT WILL N,.., '~'~ "" M. fl.'\("
CONSIDERED COMPLETE AND WILL BE RETURNED TO YOU FOR COMPLETION, I. lIll lillSl Jtf,r;er
----~-----_.~~._._._-_.~._---~_._---_..-------_. -.-------..- .._--.-_._..------_.__.~-_.--_...-
.~-----_._----------_...._-~--_. .....-------.-------..... ------ .---------------.--------------
COMMONWEALTH OF PENNSYLVANIA - DEPARTMENT OF REVENUE
CONSENT TO TRANSFER SECURITIES' )V) 'J "I III (','I
DATE .-.! !~~..l.,...U' II
I heroby consent to tho tronsfor of tho obove securities now registered in the nomo of the of ores old
Decedent ond wolve the filing of 0 certificate certifying to the paymont of the transfer Inhoriton~e tox to which
the propnrty of sold Decedent Is made subject pursllont to the provisions of the Act of June 20, 1919, P,L, 521,
as omended end the Act of Juno 15, 1961, P,L. 373, os omended, This is also In occordanco with the provisions
of the Act of April 9, 1929, P.L. 343.
This Consent to Tronsfor the horeln described property operates only In reference to the estote of the
obove.nemad Decedent,
+
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Slg31:]. ad. f r the S retory of Rovonue
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By '. I' --..::..-.11) <. <' - (,'/l'\~
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lV(,ltif. / ,,1.vnb.'::, \\"~,__~JW.l;.1L__\_Iu".. ~~ /(11
. "~ (TII).) \ \ (CofnIY) \ . v"\
COM::ONWI^LTII OF PENNIYl.VMIiA
O!:P^f~TI\r.NT OF Rl:VfNUE
nUllE:A'" ':of COUNTY COl.l.ICTlONS
APPLlCATIOtl F(lr~ MW COI,SEIH
TO TRANSFEI~ SECI)f~ITIES
I~EGI5TEI\ED II~ THE NAME
OF A RESIDENT DECEDENT
p',
~~~I'~,~~frJ
Ilk\~(,,(fJ"'\
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c. DA.TE,_YP{~'__~_~~~
APPLICATION (MUST BE FILED IN TRIPLICATE)
TO THE PENNSYLVANIA DEPARTMENT OF REVENUE:
Appllcullon is horouy modo for cooson\ to tho trunsfor 01 tho (allowing socurltlos 01 a Ponnsylvanla
Corporallon or 0 Nullonal Banking Assoclullan loculod In Ponnsylvonla:
(a )__c_ .~~!2:",__Ju ).___~II t I"IH\lu~:u_nt~n:l..1111~lln~~j_al_Corp.u ._u______... (c) ___C~~n~~.~,_. n________
(NOTE: In dosc,lulng sacurlllos onlo, In (uJ, au 010, 01 tho, tho nllmuor 01 shcllos 01 stock or tho luco amount of
rogistorod uonds, In (u), tho noma of tho Issuing compuny unci In (c) tho c1uss 01 stock or tho stotod Ii,terost rata
and maturity dolo 01 roglstarod uonds,)
ISSUED ON..!..2/7(.~___________, and having 0 TOTAL MARKET VAtuE Of $..______,,________----
,
(D...)
as 01 tho dato 01 doalh 01 tho docodont, _" Dr, gr!~at,_~lll)nl~cl~uu_c_________' on_._.J.L!./79 ______
(Harno (:If Dllcodolll) (Dnlo of dtto'h) I
I
725 IlIllsJdu ndvu Now Cumberland Cumbllr1nnd l'onnsy1vanl,Q
who was Iota 01__,______.__________________.._____,_"..,.._.._._______..___...___..-..--'''-- '
(St..., .nd Numh.,) (P..t Offl,.) (Cou"'y) (5t.t.)
Tho so. ,lilies ora roglstorod as lollows: __~-'_ Jo:rno6tc!)-,__I!".:lmick .c__.._u..._.._... __ .. _...__"".____
(Helme or namo' In which eotllflClllot aro tflgltldrod)
A'lmt~f'tyoq~JPt~'m ~_\1:.!.~~~Yel'c':l1_~.~.:'k &_..:!:.:I_~~_~"-"ul".9:ull~x.. ~,961. ~I~:i.~:~:.~_! ..!'a. 17105
Il- EXECUTOR) (N.m.) (Add....1
NAME OF APPLICANT P>'?gp'.1~AgxD2~6~itJInn~u~ _TruRt Co,
~ I . 1l'lTri.aburg, Pannn, 17105
COUNTY FILE NUMBER~_",-'Z2::.'1_i'2:::-_ ADDRESS OF APPLICAN1.____._c____, ----r) . "
/1(,. 1(") /.
BUREAU FILE NUMBER __~__...._.... ._.__..,._~___ SIGNA TUR E OF APPLICANT _______.______.__~_______~':.__ .. . of' "
NOTICE: IF YOU FAIL TO PROPERLY FILL IN ANY PORTION OF THIS APPLICATION, IT WILL NOTre.ii":'I'~ ., ,. ,
CONSIDERED COMPLETE AND WILL [IE RETURNEr, TO YOU FOR COMPLETION, A:.:.,:.l.lrll TI." .':".
______0._. ___ _______,___..._.___~____~u____._..____~___~._______._.________.._.___ .._.0________ _ .__.... _~_____......._~__ ,___ __,..\..
-.-u--.-u-------CO-MMONWEALT~o~~tJ~~~1i!~~J~Ei~~~~~~B~\~I~T OF.REVE:~~:~-_=--_~( '_, t 1{~ -.
I horoby consont to tho transfor ollho ouovo socuritios now reglstored In tho narno of IhOeld
Docodont and wolvo Iho Illing 01 CJ cartlllcoto cortlfying to tho ['oymont ollho tronslor Inhoritonco tax 10 which
tho property 01 sold Decadont Is modo suuloct pursuant 10 tho provisions of Iho Act 01 Jllno 20, 1919, P,L, 521,
os amended ond tho Act 01 Juno 15,1961, P,L, 373, os arnondod, This Is 0150 In accordonco with the "rovlsions
01 tho Act 01 April 9, 1929, P,L, 34'3,
This Consent to Transler tho horoln doscrluod proporty oporatos only In toforonce to tho ostato of thl'
auovo-named Docodont,
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SI.,9 n~.d .1. or tho.. socr.o.tcrl' 01 R ~o. yo.
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By -~:!4Uu/!::-,-;,~../... :(,C"-r::.~~__._
~' /.) (Sl."ol~.' / .' '.. / .
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C.Ohv.\ONWEAL HI OF I'ENNSYI.VANIA
OEI'AllTMENT OF REVENUE
IlUHEAU OF FIELD OPE RATIONS
INflEHITANCE TAX SECTION
OFFICIAL NOTICE OF DETERMINATION
AND ASSESSMENT OF PENNSYLVANIA
ESTATE TAX
Ie? ;15"'1-.2.
10, ______
DATE, //-~/-Ito
ESTATE OF'__mL/~A/~-S'T D. JJ4"/.....,'<:I(--
FILE NO, J..L - e..2. - "I~;.z
COUNTY OFI_~ L! .',/>, "",n /19,4'/
DATE OF DEATHI_ 7- ~- 7?
---'~---------------------------------------------------------------------------~---------
/.. DETERMINATIONI
I. Taxablo ..toto baaod uponl
_ Tho L1nltad Stat.. Eatate Tax R.tuln (F.rm 706)
Th. communication from the F.doral Government
conllrmlng the acceptance of or chang.. to tho
Fodoral Eatat. Tax Return
2. Amount of cr.dlt f.r Stat. d.ath taxea (ao vorlllod)
:\. Ponnaylvanla Inheritance tax a......d
(o.cludlng any dlaoount and/.r Interott)
,I. Normol Inh.rlt.n.e tax paid t. othor Stat.. or
Torrltorl.. .f the L1nltod Stato. (..cludlng
any dl.count and/.r I ntore.t)
[j, Totol Inh.rltanc. tax cl.dlt. (line Item 3 plu. line It.m 4)
,\, Tutal liability fa, Pann.ylv.nla e,tat. ta. (line Item 2
mlnua IIn. It.m 5)
$ -(1''-
$ 0-
$ -,,;t....
$ -<<=''''''
$ CJ-
$ - cf)-
NOTEI C.mpl.t. line Item. 7 and 8 ONL Y when det.rmlnatlan
la ba..d on Federal Cla.lng Lett.r
7.
Amount of P.nn.ylvanla ..tat. tax a......d an d.t.rmlnatlan
dated
Addition (Ieductl.n) to Pennaylvanla ..tat. to. (IIn. Item 6
mlnua IIn. It.m 7)
D.t.rmlnatlan pr.paled bYI
Oat.,
-<.0 ~..:
J(-"V-,N
$
$
B.
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..- - - ..._- - ---- - -------- -------....---- ---- - -- --- -- -- -- --- ---- - -- ----- --- - -...-- ..' -- --- --...- --- --...
B, ASSESSMENTI
1. P.nn.ylvanla Eatate Tax lefl.ct.d .nl
IIn. It.m A (6)
IIn. Item A (8)
2. LOBI crudlhl
Q~.TE-Qf PAYMENT AMOUNT PAID
$
3. Balance of P.nnaylvanla ..tat. tax duo
INTEREST
($ )
($ )
($--)'
CREDIT
=
=
=
-
$
Intar..' I. duo at tho Illt. of al. (6) p.rc.nt p., annum fr.m
t. tho dat. .fpaym.nt.
A.....m.nt pr.par.d bYI ,
AOf!NT FOR THE COMMONWRAL. TH
Oat.l_
SEE REVERSE SIDE FOR INSTRUCTIONS
INSTRUCTIONS
To Insure proper credit to your account, the name of tho estato ond fllo number should be
clearly prl nted on the check or money ardor.
This determination and assessment Is made In occordanco with Section 421 and Section 732
of the Inheritance ond EstlltO Tax Act of 1961, 72 p,S, 2485-421, 732,
Thosstate tax Imposod by Soctlon 421 Is duo ot tho dote of tho decadent's doath but shall
not becomo delinquent until the oxplratlon of olghteen (18) months of tor e/ocoe/ont's e/eath provided
that any estoto tax occaslonod by a flnol chongo In tho Fadllrol raturn or of tho tox duo thoroon
sholl not become dellnquont until the oxplrotlon of ana (1) month of tor tho parson Ilablo to pdy
tho tax recelvos final notice of tho Incrooso. Calculote Intorost from the dollnquent dato shown
on tho faco of this form to tho dote of payment using tho following Interost toblo:
----.- ------...-- --------------....... --- ----- ....---- -.- -....-... ........-... ----.... --.... ---- --- ---- -........ ---........
1 month .005 4 months .020 7 months .035 10 months .050
2 months ,010 5 months .025 8 months ,040 11 months .055
3 man Ihs .015 6 months .030 9 months ,045 12 months .060
_~--o_. ._.._.____~_....__._.._.__~,...._
1 day .00017 11 doy s .00106 21 days ,00352
2 day s ,00034 12 days .00203 22 days .00369
3 days .00051 13 day s .00220 23 day s .00386
4 days .00068 14 days .00237 24 days .00403
5 do y s .00085 15 days .00250 25 days .00420
6 do ys .00101 16 days .00267 26 doy s .00437
7 doys .00118 17 day s .00284 27 days .00454
8 doys .00135 18 days .00301 28 days .00471
9 days ,00152 19 doys .00318 29 doys ,00488
10 days .00 1 ~9 20 days .00335 30 doys .00500
.-------------....--------------------------------------------------------------------
Any party In Intorost, Including tho Commonwealth and tho porsonal represontotlvo, not
satisfied with the ossossment moy oblect theroto within slxly (60) days aftor receipt of this
notice os provided by Section 1001 of the Inhorltance and Estate Tax Act of 1961 (72 P.S.
~ 2485-1001)
Make check or money order payablo tal
"Roglster of Wills, Agent"
Moll to tho oddress Ilsled beloWI
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Socl.' Seourlty 0'
r.ll1ployer Idol111110atlon NUll1herl
23~6693576
T.~ Ye.r Ended .nd Deflolenoy,
C E R T I FIE D ~-1
Decci'nber 31, 1980
$133,480.00
I> Ernest D. llo1mlck 'rill
Davld IXxld, S'ubstituted 'Prustee
3810 Markot Street
Ca&np HUl, l?Al'IOU
DP.ar Mr. Dodd I
Pe"on to Contactl
HCMard W, Rw.i.tkay
Contaot Telephone NUmber:
(215)597-2076
We have determined that there is 11 deUoienoy (inorease) ill your illoome tax as
shown nbove. This lettsI' is a NOTICE OF DEFICIENCY sent to you as required by law. The
enolosed statement shows how we figured the defioienoy.
If you wnnt to oontest this defioienoy in court before mnking any payment, you
have 90 days from the nbove mailing date of this letter (160 doys if addressed ~o you
outside of the United States) to file a petition with the United States Tax Court for a
redetermination of the defioielloy, The petition should be filed with the United States
Tax Court, 400 Seoond Street NW., Washington, D,C. 20217, and the oopy of this letter
should be attaohed to the petition. The time in whioh you must file a petition with the
Court (90 or 160 days as the oase may be) is fixed by law and 1h.\l. Court Qn!lJl9.! oOllsider
Y2l!I Qflll.!! if :lQ1!I 12etition !" 1:J)eg llli!!, If this letter is addressed to both a husballd
and wife'Jand both want to petition the Tax Court, both must sign the petition or eaoh
must fil~ a separate, signed petition, 'Iou Dan get a oopy of the rules for filing a
petition by writing to the Clerk of the United States Tax Court, at the address shown
in this paragraph,
If you deoide not to file n petition with tns Tax Court, we would appreoiate it if
you would sign nnd return the enolosed waiver form. This will permit us to assese the
deficiency quiokly and wlll limit the acoumulation of interest, 'rhe enolosed envelope
I::J for YOUI' oonvel\ience, If you decide not to Rlgn and return the waiver and you do not
timely peti),ion the Tax Court, we wi 11 llssess and bill you for the defioienoy after 90
days from the above malling date of this letter (160 days if this letter is addressed
to you outside the Ullited States) .
If you have any questions, please oontaot the person whose name and telephone
number are shown above,
Sinoerely yours,
Enolosures:
Copy of this letter
Statement
Waiver - Form 870
Envelope
Mld-Atlanllo Region Appeale 0<<100
800 Arch Strent. Room 4464, Pllllarlalphla. PA 19108
Roscoe 1" Elgg'er I Jr.
Oommi~ioner
By.ij ';-, 11'
i'-/. :';;::':"'/"'('1 I~,~ 41
'I "Ii I~ I'" - I
Ass()Ciate Chief,
Appeals ofHce
Letter 894(RO) (Rev, 4-82)
'.
"
No. 21-19-452, Letters Testamentary have been ijsued to
Phyllis G. Helmick and Dauphin Deposit Bank and. Trust Company as
the Co-Exeoutors named in Item F'IFTH of the Will. A copy of
Decedent's W~ll is attached hereto as Exhibit A.
3. Deoedent and Petitioner executed an Agreement of ~l'rust
dated JUne 14, 1971, together with Iln Amendment, dated
February 4, 1975, to said Agreement of Trust. The preamble of
said Agreement of Trust, as amended, llamos Dauphin Deposit Bank
and Trust Company (then Dauphin Deposit Trust Company) as Trustee
of the Trust established by said instruments. A copy of
pecedent's Trust, as amended, is attached hereto as Exhibit B.
4, The address of Petitioner is 213 Market Street,
HarriSburg, Dauphin County, Pennsylvania.
5. The Estate of the Decedent is insolvent in that Federal
Inoome Tax liens greatly exoeed any assets of the Estate and/or
of the Trust. As revealed on the Federal Estate Tax Return,
Form 706 (a copy of which is attached hereto as Exhibit C),
Income Tax liens of tho Internal Revenue Servioe exceeded
$550,000 at the time of the Decedent's death, since then,
extensive litigation has uocurred before the United States Tax
Court which has substantially incr6ased said Federal Inoome Tax
liens.
6, The Federal Estate Tax Return, For.m 706, of the E$tate
of the Deoedent is being audited by the Inter.nal Revenue Servioe.
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12. Petitioner has reo~ived repeated demandQ from the
benefioiaries of the Trust (or of the .retirement plan) that
distribution of these funCls be made to them.
13. Representatives of the Internal Revenue Servioe have
advised Petitioner that Deoedent made many unroported tFansfers
to family members, of which Petitioner has no knowledge, and that
Decedent's taxable estate at death was far greater than
petitioner has been able to ascertain from informution available
to it.
14. Petitioner has boen advised by counsel that it could
conoeivably face serious exposure to colleotion efforts by the
,
Internal Revenue Sorvioe as a result of existing and potential
tax liens against pecedent'aEstate and Deoedent's Trust, should
petitioner make improper distribution of funds in its possession
and control.
15.
Beoause of the existing Federal Inoome Tax liens and
,
the anticipated substantial Federal Estate Tax assessment and the
potential exposure of its own assets, Petitioner has declined to
make any distribution of funds in its possession and oontrol.
WHEREFORE, petitionor requests that YO\lr Honorable Court
issue a Rule to Show Cause why the fundo in its possession and
oontrol should not be paid into your HO~Drab1e Court, and why the
Court should net determine and direot the distribution of such
funds. petitioner further roquests that it be ruleaeed'from
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over to sa.Ld b0ne:i:.Lcim:y in accordance ~d.th tho provisions of
said t!:uot.
l' 0 URTIIl In the ev"mt that my wifo, Phyllis G. llGlmiclt,
predeceases me, I nElmG my duugh.t.er, ]\my L H('Jlmicl~, as guardiun
of the persons of any mj.nol:' ch:Lldron who IJlll:vj,ve me.
FIFTHI I appoint my wife, Phyllis G. Helmick, and Dauphin
Deposit Trust Compqny, Harrisburg, Dauphin County, pennsylvania,
as Co-Exoouter13, and direct that they serve \dthout bond .in any
jurisdiction in which they are ca11(3,1 upon to act, In the event
t:hat my wife, Phyllis G. nelmick, is unable or um-lilling to. serve,
I direct that Dauphin Deposit 'l'ruat Company serve alone aa my
Executor, and tha1 it serve without bond in any jurisdiotion in
\~hich it is oalled upon to act.
~1!1 I give to my Executor and to my Trustee, her'ilinaiter
ro.ferrad to in the singular neutor gender, tho following po\~ers
during the administration and until tho oompletion of the distri-
bution of my estate, and until the termination of all trusts
I
oreated hereunder, in addition to, and not in limitation of, any
I\uthority given it by 1m'/l
(a) To rotain any property of any kind of whioh I may
die possossed!
(b) To invest or reinvost in st10h stocks, 1:.onds or.
other property, oi ther rOEll 01: parson~l, as it, in its sole dis-
oration may deom ,'liso, without boil19 limitod to \'/hat are lmown as
"lognl invos'l:mentsl" npd to dl!lposit: ancl maintain, in its sole
discrotion, funds in such amountsnG it dGOr.1G proper in banks of
ita ohoioo!
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bondu or o-:hor illVost~l.;l:lts 7 <mc1 to jo.i.n in <'my plnll of lGCHJs,
.- - '''~ l1ny opt:ion~l to ~;ubuc.d.bEl for. stocks,
r.lOr.tgngo, 'C()~lfJol i.elation, n;:chang'Q, r.aOl:Sfanl;~a'l::lon or foreclosl1l"e',
of any co:z:por.,ltion in IIhich my 0Ututo tlnd trl1sts may hold stooka,
bonds or other socl1ritiao;
(d) To sell, trD~sfor, Convey, mortgage, pledge, lease
or t;llcchi.1l1ge any property, 'real or personal, which at any time mOlY
form part of my estOlto, for the payment of debts or t~ces, or for
any purpose of administration or distribution at oither public or
private sale, for Such pricGs and upon such tOlT.lS as it, in its
sole disorotion may deem \dse, and to cl:acute and daliver deeds of
conveyance or transfer thel'eof, w.ithout any liability on the part
of the purchasel" or purchasers, or anyone else dealing \dth it
,
with respect to my said property, to see to the proper application
of th~ purchase money or proceeds;
(0) To renel" notes or debts of mine, and to borrow
sums of money, giving SUC!1 security therefor as it, in its sole
discretion, mOlY dt;lem to be for the bt3st interosts of my s.aid estate
and trusts/
as it, in its sole discrotion may deem wise, \~ithout the nt;lcessity
(f) To maJtt;l Battlements and compromises on such terms
of obtaining any court approval thereof/
kind. as it,. in i'l:s absolute disart;ltion, deems wise;
(g) To make distriblltion ht;lr,ellnder either in cash or in
(11) In its discretion, to clri\ort:l,:::o El-am inoome prllmiWns
paid for investments \'ll1ioh are oallable, or have a fixed maturity,
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.e.l':"m~r.l'rl; I diroct tl1ntthlo r,;.wt 1'1J11 ilncl '.l'untllwmt control
tho d:LfJtr:lbution of my p:r.oport:y :l.rroupc;cl:.i.v,-', 0(' IJhlJtllLH' thoro are
cl1ildrCJI1 horn to ma or adoptCld by mo fJubrJOquQl'lt to th,) execution
of t~is Lust Will and Testament.
EIGIl'l'H; 'J.'ha \~orc1s "ifJOUG" and "childron" whc;movGr used in
thill Last Vlill and 'J.'es.tnment shull inolude adoptod children,
NIN'l'HI No intorGst of Elny boneHcinry "lIldo.!,' thiG l'lill or
any Codioil hereto shall be aubjaot to anticipation or to voluntary
or involuntary alienation.
TENTH I 1\11 estate, inheritnnc(~, Ilucoesoion and other del!\th
taxes impolled or payable by reason of my death and interest and
penalties thorl3on ,."ith respect to all property comprising my
gross olltate for death tax purposes, whethor or not stIch prppr:l:I;ty
passes under this Hill, shall be paid out of the pri,ncipEll of
that portion of my general estate "Ihloh does not constitute part
of tho mad.tal deduction, all if such taxoll \'IGre o>tpenses of
administration without apportionment or right of rGimbursoment.
I authorize my Elceoutor and '~rllstee t:o pay all such t!L"es at such
'.
time or times as deemed ac.lvi.sable.
IN \'1ITNESS IvHEREOF, I haVG set my hand and seal on this my
Last Hill and Testament this/Vct~ of ().0"-""(' .., ,~971.
C;~" ~ "'-;l'If, i{ /. ,/'
./J:,.-1.'h f"l"; .. ( L~.,:''''''H:LL(SEAL)
'-'-!!:RNEST D. lIEWICK
SIGNED, SEi\LED, PUBLISHED and
DECLARED by Ernest D. Helmick,
<IS and for. his Last ~'1ill and
Testament, on the clay and year
last aboVG \Iritton, in tho
prosencn of tIS, \Iho, at hin
raquGst" in his praSCll1CC, cmd
in the prasonca of c<lch other,.
all being present at tho sama
'.::i.me, have har.ounto subscr:l.becl
our names ao witnesses:
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TWO, ,B!!lVOClI'l'ION OR Al4ENDHEN'l' OJ)' 'rRUS'i'..
The Settlor reserves the right to amond, modify or revoke
this truet in whole or in part, . at any time or times, by notice
in writing delivered to the 'l'rustee, and such amendment, modifi-
cation or revocation shall be effectivo immediately upon delivery
of said notice to the Trus'l:.ee, e)CCept that changes in the Trustee's
duties, liabilities or compensation ahall not be ef:i:ective without
its consent.
THREE: DISTRIBll'l'ION OF PRINCIPAI, Al~D INCOI<1El,
The Trustee shall hold', manage, invest and reinvest all
property aoquired hereunder during the lifetime of the Settlor
for the exclusive benefit of the Settlor, paying to the Settlor
all net income, and paying to the Settlor such principal as he
may from time to time request in writing. Upon the death of
Settlor, the Trustee shall hold, manage, invest and reinvest all
property held or acquired hereunder, as follows:
TRUST A
If Phyllis G. HelmiCK, hereinafter referred to as Settlor's
wife, survives Settlor, and for purposes of Trust A she shall be
deemed to havs survived him, unless it appears unmistukably that
she predeceased him, the Trustee shall set aside from the assets
that it holds or that arc payable to it at the death 9f the Settlor,
as Trust 1\., such amount llS will, \~hcn added to the value for
Federlll estate tax of all other. items in Sottlor's gross estate
,~hich qUlllify for the mnximum maritlll deduction allowable in
determining Federal estate tax on Settlor's estllto and pass or
-2-
havo pa,,!'''!ed to 8ettlor1a \~ifo by will. or othorwise, equal said
ma>timum marital deduction. '1'he final detorminations made in the
prooeedings to file the liability of Settlor' 0 estute for h'ederal
estate ta>t purposes shall be concluoiVG as to the total value of
Trust A and as to the value of assets nllocated thereto by the
Trustee in kind. U0\1Gver, should the Trustee allocate asset,s to
Trust 1\ in Jdnd, the Trustoe shall not ullocuto any assets with
respect to which no marital deduction would be allowed if such
aasGts had.passed from Settlor to Settlor's \'Iife frGe of trust.
FurthGrmore, the' asseta so allocatGd shall have an aggregate fair
market value fairly representative of the approciation or dGprecia-
tion in the value to the date, or datGs, of distribution of all
assGts then available for distribution. '1'he Trustee shall paY
the net income from Trust A to Set'tlor' s wife at least quarter-
annually, or, upon her request, monthly, and shall puy to Sett,lor' s
wifa such sums from the principal of Trust A as \dll pGrmit her
to maintain a standard of living comparable tu that enjoyed by
her during the Settlor's lifetime, including medical care. In
addition, the Trustee shall pay to Settlor's wife such sums from
the principal of Trust 1\. as she may from time to time request
in writing, Upon the death of Settlor's wife, the, Trustee shall
pay the pl:incipal to such person or persons, including her estate,
in such proportions, in ouch manner and for such estates as she
shall specifically appoint by he,1:' Lust Will and Testament. In
dofuult of such appointment, either in \~holo or in part, the
'l'ruatoe shall payout of tho ullappoin\:ed principal of Tr.ust A
nl1Y increase in the Foderal estate twt on the ostate of Sattlor' s
-3-
I
\~if(3 resulting from her posooas:l.on of the powor of. appointment
, ,
over tho prinoipal of '.l',rl.lst 1\, and shall aCId the balanoe of 'l'ruat
1\ to 'l'rust B,
'l'RUS'l' 11
The 'l'rustee shall set aside all other assets that it holds
or that are payable at the death of the Settlor', or at any other
time, as '1'rust BI
(a) '1'0 pay the net income, at least quarter-annually,
in such proportions as it may determine, i11 its absolute discretion,
changing said proportions from time to time, to any or to all of
the following peraons: Se'l:,tlor's wife and Settlor's issue. 111
addition, the 'l'rustee, in its absolute discretion, may at any time
that the principal of 'l'rust 1\ has been exhausted, invade the
pl-incipal of 'l'rust B to provide for the proper and adequate support
of Set'l:.lor' s wife and may at any time invade the principal of
'l'rust B to provide for the proper and adequate support: and education,
including higher education, of Settlor's issue. Proper' and ade-
quate support and eClucation may include such items as medical .care,
foreign travel and instruction in athle'tic or. cultural acti vi ties,
(b) It is Settlor's intention to give broadest dis-
cretionary power with regard to income and principal to the
Trustee without need for equality of distribution between or among
h.i.s beneficiaries and without recognition of intestacy proportions,
for the Settlor anticipates that the '1'rusteo will attempt to handle
Trust B in the manner that Settlor would recommend if physioally
prosent,
...4-
;
(e) 8 t31.:'\:lor J:Clcor(ull~nds, vlithout roatriccing th<:il absolute
discrotion of t110 TruEltOt3 in any wuy, that, should Settlor's l'life
be no longer living., or flhould Oh0, in thG opinion of the TrustGe,
be adequately ,provided for by the remaining as sots 0;;: 'l'rust 13 and
othor r0sources availablo to her, tl1t3 Trustee give consideration
to distdbutiJl<;J to 0ach child oi: Settlor approJtimatCilly ono-third
(1/3) of that portion of the principal o:~ Trtlst B which the Trustee
anticipates will ultimately De paid to such child when the child
reaches twenty-one (21) years of age,approJ<imatelY one-haU (1/2)
of the remaining port.i.on l'lhen the child rOQches twanty-:I!iva (25)
years of age, and the rsmainder when the child reachGs thirty
(30) years of ago.
(d) When 8 Gt1.:10r 's VlifG is no longer living, and Vlhen
all of SGttlor's living childrGn have reachsd the agl::l of thirty
(30) YGars of ago, the Trustes shall terminate this trust and
maJ((' distr;i.bution to Settlor I B iasuo, per stirpos, without
adjustment for any distribution during tho courSG of: Trtlst 13 that
has been other than per stirpes,
Any share of Trust 13, in corns or principal, which becomes (:'\:I.s-
tributablG at tGrmination to a m;i.nor, shall be held in trtlst by
the Trustee during minority. Tho Trustoe 8h.111 apply such amounts
of income and principal as it, in its sole discro'cion, deems
proper for the support, education and \'Iolfaro of: such m:l.nor, and
shall acoumulato .my unm;ponded balance of income, Such t\mounto
ma~' be applied directly or may be paid to the porsoh Vii tll \'Ihom such
minor reaiC\as or \'Iho has tho caro and control of such minor, \'Ii th-
out the intCilrvention of a guardian. Tho 'l'ruoteo shall, not J)l!l
-5-
;
.'
It is tho intent of! the parties hereto that the! Tr.UQtoa shal.l
reoeivo only the prooof.lllfJ poyablC;l at tho death of tho insured (01:
upon the deuth of the primary benefioiary, should the Trustee be
entitled to prooeeds upon the death of the pr:l.mury bcmefioiary) ,
subjeot to all loans and oharges against suoh prooeeds us may have
aoorued during the Settlor's lifetime, and that the Settlor shall,
during his lif.etime, retain all oth13r oontraotual benef.its, powers
and options under said polioies.
The Trustee shall be under no obligation, during the lifetime
of the Settlor, to pay any ~remiums, assessments or other oharges
neoessary to keep the polioies in force, nor shall it be under any
obligation to asoertain whether the same have been puid, or to
notify the benefioiaries hereunder of the non-payment of premiums.
The Trustee shall keep safely any and all polioies deposited
\~ith it, and shall, at the request of. the Sottlor, exeoute suoh
releases and other instruments as shall be required to permit the
Settlor to exeroise any options, priviloges or powers reserved to
him hereunder,
Upon the death of the insured (or upon the death of the pri-
mary benefioiary, should the Trustee be entitled to prooeeds upon
the death of the primary benefioiary), the Trustee shall make all
reasonable efforts to oolleot suoh sums of money as shall be due
it under the terms o~ said polioios of life insuranoe, inoluding
double indemnity benefits, and hold the same in trust for the uses
and purposes hereinafter set forth. '1'0 faoilitate the reoeipt of
suoh sums of money, the Trustee ,shall have the power to execute
nnd delivor reoeipts and other instruments, to dompromiGe or
adjust disputed olaims in such manner as in its sole discretion
-8-
~'
" t'
(b) To invent and reinvest all or any part of the Trust
Estate in such stocks, bonds, securities or other property, real
or personal, as it, in its disoretion shull deem proper, without
regard to statutes limiting the property which a fiduoiary may
purohase, provided, howevlilr, thut no investment shull be made in
the securities issued by regulated investment companies or mutual
funds!
(0) To sell, transfer, exchange or otherwise dispose
of, any part of the Trust Estate, for cash or on terms, publicly
or privately, or to lease, ~ven for a term exceeding five (5) years
or the durution of this trust, without liabil:Lty on. the purchasers
or lessees to see to the;, application of the proceeds, and to give
options for those purchases without tho obligation to repudiate
them in favor of a higher offer!
(d) To execute and deliver. any deeds, leases, assign-
ments or other instruments as may be necessary to carry out the.
provisions of this 'trust,
(e) To borrow money, inoluding the right to borrow from
itself, and to mortgage or pledge as security!
(f) To loan to and purchase assets from Settlor's
estate or the estate of Settlor's wife, even if it is also aoting
as an Executor or Administrator thereof,
(g) To assume continuanoe of the status of any bene-
ficiary with regard to death, marriage, divorce, illness, inca-
pacity and the like in the ubsenoe of information deemed reliable
without liability for disbursements mado on such ass~mption!
-10-
;
fllIi: :tNSUR1\NCm ON L:tVES OF O'l'HEHS.
With respact to any life ins\1rnnca policies hold by tha Trus-
tee on the lives of other thnn Settlor, the Trustee is authorized:
(a) To apply any dividands or sharGs of surplus recaived
by it on account of such policies in par'\:. payment or abatement or
premiums thereon or to collect such dividends or shares of surplus
in cash and to di,strib\li:e same as income,
(b) To pay all premiums on such insuranoe (or any bal-
ance tha'\:. may remain after application of dividends or surplus as
aboVG authqrized) from the p,rincipa1 hereof;
(c) To permit the proceeds of or any amounts available
under any Buch policies to remain with the i8suin~ insurance com-
pany for the benefit of any income or principal beneficiary herlil-
under, under any of the optional methods of settlement provided in
said policies or allowed by the issuing companies (including spe-
cifically installment or annuity options resulting in encroat~hment
upon the principal of ouch proceeds or amounts);
(d) To exercise any and all rights, options, benefits
and privileges vested in the owner of any such policies, including
without limitation, those enumerated in Section ~~o herlilof, and,
in addition, the following:
(i) To elcchange such poJ.icies for paid-up
or extended insurance;
(ii) '1'0 convert to any other form of i.nsur-
ance;
(iii) To apply the cash values under any option
permitted on the policy;
-12-
"
.
. "
SCHEOULE A .
. .
.Primal:'Y
Insuranoe Company
The' Equi tab1eL.i.fe Assuranoe
Society of th61United States'
New ~ork Life Insurance' Company
New ~ork Life Insurance Company
Ne\~ ~ork Life Insurance,. Company
POlloy
Nurnbor AmOUnt
62 202 825 $ 50,000
27 402 193 50,000
27 40,2 194 16,000
23 190 391' 24,000
!' "
ConUMent
. ~
National Servioe Life Insurano.e
I,
V916...77..S3
1'0"000
Al1IoJNOHEN'l' '1'0 'l'HUS'l.' 1\GR8EI1E:lIT D1'.T~lEEN
ERNEST-D. ImIJuCl(, STiTTr.cm,
AND DAUpflJ.N impQsI'I' 'l.'RUST cmIPAlrz-;-TRUST.EE,
DATED JUNE 14, 1971
KNON ALL MEN BY THESE PREsmNTS, that, in consideration of the
mutual covenants of the pnrties heroto, this Amendment is.entered
into this 'I.... day of r;'If',1~f ' 1975, by and betweGn
ERNEST D. HEL!UCI<, of 275 Hillside Drive, New Cumberland, Cumberland
County, Pennsylvania, Settlor, and DAUPHIN DEPOSIT TRUST CO!1PlI.N:l,
I
213 Market Street, Harrisburg, Dauphin County, Pennsylvania, Trustee,
as follows:
1. The Trust Agreement is amended to include the fallowing
paragraph:
ELEVEN: QUALIFIED EHPLOYI1ENT BENEFIT PLAN PROCEEDS.
NotWithstanding ctnything in this Trust to the contrary, in the
event that any proceeds from a qualified employment benefit plan are
received by the Trustee, said proceeds shall be held separately to
implement the distributive provlsions of Trust B, and the Trustee
shall in no event use any of said procoeds to pay any debts or claims
against Settlor or Settlor's estate, nor any taxes or similar charges
against Settlor's estato.
2. In all other respects, the Trust Agreement is ratified
and shall remain in effect in uocordance with the terms of the Trust
Agreement dated June 14, 1971.
IN.lVITNESS NHEREOE', the Settlor has hereunto set his hand and
seal, and the Trustee has caused these presents to be ol(eouted by
,;
r",", 706
(JIllv JM1,1'1I1))
D'flUI/Mlnl ollh. r""UfY'
I Alllntl 11'~'nut S'/vlu
United States Estate Tax Return
Ectnto 01 cillzOIl or rosldellt 01 tho Ullitod Stntos (soo sopolrillo Instructlolls)
Dor.odont's first nnll10 llud mlddlo InUllll lJoc(ldnllt'~ lil!it Ililllltl l)ntn of (loath
ERNEST 1>. IIEJ,fIICK .1uly I,. 1979
___________.____.. .._.....___...w'., " ....,,_~ __..n._____._~____ ____.... .__......__ __
D0fl11cii~'ni Urnn of c10nth YOM dornlcilu olit.lhll!llllld Docodent's socIal security number
l'ennllylVII\2.!:!.\ ___ .__~. ....______...._.m__._.__?:li!:::\.O'~.1~~._.__
Nomo of ^dclros~ (Num!lul' fllld stroot Including nplHtrnnnt number or
_---E2~~l1nl roprosontative ~._ _-.!~~~~~.:.l.!!'!.. town o~.?!jt offlco, Slatn nnd ZIP coda)
I>ElUI~n Deposit !lllnk [, Trt\Ht.~~_.__._ 1'. O. lIox 7.%l,--.lliu:L!.!.!.~l!.!:1\, PA lL105
N'n;;;;;-;;i"'loc,,tj;;',; 01 cOiiri whe,. will wno p'~b'.t';j(j;;-;;-;'iiii. .dmlnl.torod Cn.. numbor-
11!~'.~~111 ~\:U~~~!~tlL Co~.r:.!:..l>.f..J,(!!@!.'!.!l ]I 1 e.!J~!__..___.... ___.n.
docouent dloo tastilta cluck haro ~ Ix IIlHlllltnch n cortlfled C(IPY of tllo will.
Authorization to ,ocolvo conlldentlal tn. Inlormatlon und., 26 C,F.I1, 601.602(c)(3)(1I) II rolurn pronarod hy nn ottornoy f.r the per'
sonal roprosnntAtlve:
I declMe lhllt J I'lm the I'Illn'ntty of toetttd tor HUl PlllIOllill r<<lp.",.ollhllvl't bolor., Iho above court nnd IH'\IlHnll thl. tel urn lor the I'ftllonlll ren,.ltnt.
alive, I nm not UIl fir 1\"IIII/1,lon nf dllh.rm.ml ',om p,,,cllcn bllf"ru the IlllArMI Ihlvomle tJllrvlc" find nm llth'llllilld 10 p'o'lcth::l'lln the Sate "hown below-
-----No';~~;,-~.iio-;-~~i----:--~f-StR'-;;--E -^~jd~... 0~ml;~~.nd ';~~~t;--~ity, 'si~i;n~d-ilr cocle'----=
ComplltulIon of TUK
1 Total urooo ..tnt. (from R.capltulotlon, p.uo 3, IIn. 10)
2 Totc'll nllowablo dodllctlolls ((rom RccllplhJlntlon. pnno ~J, line 29) .
3 Tl1I<nule estnte (slIbtrnct thE' amount on IIno :! from tho amount on linn 1)
4 AlIlustod t.x"bln IIllls (total '''DOl",t 01 I"x"hlo gills (within tho Illennlnll 01 s(Jctlon 2ii03) Ill"do by doco.
clont nftor Docomber 31, 1976, othor tlwn nifts which nre Inclucllhlo 111 ducodont's cross ostate (floctlon
2001(h))), SIlO losl,uctlono .
6 Add tl10 amount on Iln" 3 ond the olllount on IIn. 4
6 Tontativo tnl( on tho nnlount on IInu!:i from Tl'Iblo ^ In tho r,opnrl'lto IIl!ilrucUnns .
7 ^rmrogatn nUt t<lXr'lS paYllble with rO!lpor.t to nlfts by decedent flflor Docornbor 31, 1976, Includll1El gift
tfll(CS pnld by docedent'g "jlollse for split E:ll~fi (liocUan 2tH:i) If decedent wns tho donor of slIch ulfts llnd
they ore Includible In eJocodont's "rosa astc'lt!), Goo Inr.tnlCtlons .
8 OroGS astuto to)(, Suhtract the omollnt on IIl\e 7 Iro'fll tho nmt1unl all IhlO 6 .
9 Unlflod credit ltllillnst cJstnto tax from Tl1hlo II In tho r.OPMc'lto InstructlonQ.
10 ^rlJufltrnont to unified crodlt. See Illstrllr:tinns .
11 ^llownhlo unlllod crodit (subtrtlct tho Olllount 011 linn 10 flOrn tho I111\OUllt onllno 9) ,
12 Suhlrl1ct ttll! nl1101lnt on llno 11 frol11 tho fllllOUllt 011 Ilno B (but not loss thall 1.oro) ,
13 Crncllt for Stilto dOilth taxes not to oKcuod tho amuunt onllf1n 12i 500 Tnhlo C In thQ separato Instnlctlons
orld nttnch crNlIt llvldonco .
14 Suhtract the o1Jlount on IIno 13 from lho ilfHollnt 011 line 12 .
Hi Credit for Fodorul ((1ft tOKOS (non soctlon 2017. IIrld nUnch cOlllputatlon) .
16 C,.r1it ror lorollln "o"th tilX.. (I,orn 8<:1""lulo 1'). (Forrn '/O(iCE I. ,oqulrod) .
17 Crp.dit for tox on prior trlltlsfors (frolll hc:hodulo Q) ,
18 Totl,t (u(ld thu nmounts un Iinos Hi, 16, n!lcl 17) ,
19 Not ostata titX, Subtract the omount on IIno In from tho nll1011llt on lIno 14 .
20 Prior payments. [xplnln In itttnchod sl.,tltlllonl: bill! II1!.itructloll ti .
21 Unltocl Stiltns TromHlry honds rodoemodln pnymont of nstl1to tOK .
22 Tot"l (ndd tho 01110UI1t UIl IIno 20 l1nd tho 111110llnt 011 linn ~1).
~~-1!fllll nco d~t~!l!!!.rllc~J.!lo llmO\lnJ-p.!!.l.1D.E.?:?"J~9..!.tl.~I.~~_1~D.l~U~!:~.L~...:..-~
Nohu f'/OilSft llfl.1<:1I llle IlI)C(l~!jltfy !'1u/1/1lnllwlltil' (/(\CIIHlOlll!i,'Soo Inr.lrur:tion li.
Under lI.nllli" III t....rjlJry, , d~tllr; thl' I /,h' tll;~jn"l t;;'-.,~'inclU!lln' Iccnnjp~I'1Inl Hh~,II,I" .nd ,tlhm.nU. I/ld ,,, Iht but I'll m1 .n""/IlI'd" .nd hll.l, II h
tlu.. torrnl, .nd tt)m~l.t.. nltllf~IHln 01 111'11"" (Ith~, !lun Ih. !\IIII(lnll 1~llr".nl'IIYf l'" I'UIII tin III hllalm.l'on 01 'tlhlch ~"~IIII h.. In, klloflllt<l,..
Illll\phln neposit lIlIl\k II\\<\ TrUlll COtllplll1Y, !,~k(,el\t"t'
5Ii.n'"tij'''~'I'i,..iio"ii'i.p;''iinlili;.'''''''''''''...........,....",.,.................................,........................................... ............b...,.............
........)\y..................................................V.lr;Q..l!.J:J:JU.lUflll.t........................................................ ............................
..L ...(O.t.9.It.l.,?'t....
2- 72).:166. All
...!... .........:-.9.:-............
4
6
-- ..........................
.J!.............................
: b%J.~~:~~~~
...L.
o
B}!:.;~ ..........................
~0i#:
11
-~..........................
13
14
~}...::...........:....::::::::::::.rj..........................
-it. ~dffi
... II,-~,'l/;
10
19
'120 'L' . . . . ';:/Xj ..........................
. .2i- .......................... ~~~J~
. __ . ~i.;.:..~{~
22
23
-0..
S!t'~"lu'I~'~;' pi;;..;i,. ~irl;; 'ti;i~ .~i"I~.n.il. j;p;;,;"~i"l;;,j.'"
'~d~i;i; .iir;J 'ii,i .~~J~i'''''"'.'''.'.''''''''
............o.it'.............
rorl1l 106 (nIl\', 1..701
Estate of:
'ImNES'I' D. 1I1,LHICK
_._~------
General Information
-----_.._---_.._._~----;-_.__. ._-'-.-.~-----~--------_-...._------_.
1 Add,oss of docodont ot tlmo 01 (Ioolh (lfllmbor .nd strool Includilli .parlmonl numb" or n",1 '01110, clly, town 0' PO.'1 ollico, SI.I. end lII' cod.)
__~.Z5__J.LLtLH J(L'LD.rlYft.Jl.mLflJ.lJ\h.m~l(ll1!1......flL..J. ZtlW ___
2 Placo of doath, If dlftoront than docodent'. odd,o.. (o,y" namo of ho.pltal)
3 Cau.o or deoth
_ Skull I'rnc\:urf\
6 Decodont's phy.lclans
Nllml'l
-I
I 4 Longth ollaat IlInes.
!I.ili!.'..!!!....tNurnhllr ftnd ,tre't. city, Slat'l .nd lIft nodo)
6 0.10 an,l pia co of birth
-1~n ~ t II L"f\J.l~___._..lruJJlll.G-Z.6. 1923
7 Oocodent's bu.lnoso or occupation, If rotlrod chock here ~ 0 and stato docodent'. formor IJUsl"es. or occupation ~,..... .........
__.__ ___'_ Opthul11l1l1CJgJHt
o Ma,!tal etatu. of dooodent at time cf doath .
[!f Marrlod-Dato of marrlago to .urvlvlny .pouoa ~ ...'......'~!!J.~.l}..f;l...P.:...P!!~.I.gl\.~!:".~.y'...............................................................
-Domlcllo at tlma of marrlana 10- ..............................................,..................................."........"..........,.."".............."........
(] Widow or wldowor-Nama and dato of doath of docoa.od spouoa 10-...."..""........."......"..".."...'''......................."...........''''....
lJ Slngla
[J Logolly .op8ratod.-Narna' of logally sopnratod spouoo a.. ........"...........".......""....,,,...,,,,,,.,,..,,..................,.....,,..,,.........."...........
_!J..E!.".orc-,,-,i::=~ato dl~:.:o doC-'~~..!.'.".:.a.'.'~~~'.!:_________
9 Did tllo por~onill roproscntntlyc mnke 0 dll1iJont find caroful [,onrch for proporty I )
_~~i..~y~~ry_~!~~_~.!L~,!.!!~!..Q.~~Od~.~l.Lfor ~!lOSt~~lJ~~U!~s ro~!~Ls flIadl '__~1.-..:-.!..-'- f,::il~?yO~!!O~~ '
10 n~Y.!!~!..~~~~l.J.1!~..~'!~~!.!'!!nto _":~~~~.!!~~l.!:.~_I!!~~~.J-'-l Illst-!~!_~__!..IonJ.~.1_~.~ ' . , . .~-.!...._:.. IINo," hox I'or ,
oac 1 ques r on
11 Do you oloct thn spoclol v"luotlon oxplolnod In In,lruetlon 131, . , . , , , , . . .
If IIYcS/1 nUach tn thIs rolLlrn II !itatoment tlwt includes tho followlnR lnformntlrm:
(I) Tho ,olovant 'Iuollllod uso:
(/1) Tho 1101115 of roal proporty shown on tlin ostato tax rolurn to bo spoclally valuod pursuont to tho oloctlon (Idontlfl.d hy schod.
IIle lInd Itom numher);
(ill) Tho flllr l11o,kot valuo 01 tho r",,1 p,opo,ty to bo .poclolly valuod undor soctlon 2032A and It. vallla b."od on 110 <lunllllod lIS0
(bolh volllo' doto,mlnod without ror.Md to tI", a'/I".tlll"nt. p((lvldcd by section 2032A(b)(3)(fl)):
(Iv) Tho adlu.tOd valllo (as tlollnod In .octlon 20J2A(b)(3)(U)) of 011 roal proport)' which Is uood In 0 <lu811f1od usa ond which
pn:;sos from t 1e decedent to 11 qUilllfiod hair:
(v) The !turns of porsonnl property shown on tho catnto tax rotLlrn that P,)S9 from tho doemlont to n QlInllfiod heir nnd Mn IILod In
n qllnllfiod U50 wldor sectloll 20,12A (Idolltlllod by fichoclulo nnd 1t(l(11 numhor) nnd tho total Yaluo of such porsonlll proporly
aelju.tod a. provleloll lIndor soetloll ?032(A)(b)(3)(1I):
(vi) Tho l"lj'lfototl valllo of the uress (,.Ioto, 0' dollnod III SOCtlOll 2032A(b)(3)(A):
(vII) Tho mothod 1Isod In dotormlnlng tho special value based on uso;
(viII) Coplo. of wrltton opp,al.al.;
(Ix) Tho cllIto on which the docodont (or n rnoll1hor of his or hor filtHIly who hold tho propnrty boforo tho docedent) acqtllrod the
proporty nnd on which he or nhe or n mombor ofilia or hor fj1flllly cOlllflloncod tho qualified lISO (If dlftoront from tho dAto of nc.
qulsltion);
(x) Any poriocls followln" commencelllont of tho quallfloclll80 durlnu which tho docodont or II mombor of his or her f.,mlly dId not
own tllo proporty, uso It In II quallller! uso, or fTHllorlnHy pilrtlclp.,to In th!! or>ortltlon of tho 'c'UIll or other busIness within tho moan.
Ing of soctlon 2032A(o)(6); alld
(xl) Tho nrllll0, nddrossl toxpayor IdontlflC:lltlofl numher, nnd relntlonshlp to tho dec:odont of uclch poraon tnklng nn Interest In
oach Item 01 speCially valued proporty, unci the yolun of tllD property Interosts Ihl9slng to oncn such perSOIl b."ed on ~oth fair
rn.ukct Vclluo nnd Qll.,lIflOcl Usn,
Also ntt<1!::t1 to this roturn nn ogroomrHlt to nxpress cOI1!1ont to pnrsonill IInLJlIlty undor soctlon 2032A(c) In tho ovenl of certAin
cnrly dlsposltlonn 01 tho property or oarly CO!istltJon of the qunllfJocl use, Tl10 nnr{lolllent must he o.ltocutod by nil pnrtl(!~ rncol....lnp,
ony Interest In tho property belnu y.,luel! bil!HHJ on It5 qURllflod use, Tho ilgrOOf1l0llt Is to be In n form Ihi'lt Is blndlnll on nil parties
undor npplic,1hlo loculli1w, It must dcSlnl1l1to 1111 ngont for tho pilrtlos for nil donllnss with tho Intnrnol Hoyunuo Servlco on mattors
urlslng umler soc:tlon 20:i2A,
Include bolow, tho nornot IdontlfylnR numhor, relntlonshlp, nnd lHldroS9 of nil partlos receIvIng ony Interest In tho speCially YBlued
proporty. for I'Prlvilcy Act I notlcn, seo tho Form 1040 Instructions,
""..,...,..".,'..,..,....",.',.'."......,.,.."..""'".....,..",..,..".,,,,,.....,,,,,.,.,,......,,..,,..,,.",......,..",...",...,..,..,.,,,,,,,,....,,.,,,,..
Yos --Ijo
X
, -~.X
-- - X-
. .
Nnmfl
IdllnlHylns numb",
t
HIlIi\llonAhlr
Add,..,
(It motn 'P,",CfI I. IInd,lI, fIltlch f1t1ctlllonal lihuh of '1m. "I",)
Page 2
"(lflll 1~1(1 (lh1'l, I. "/~I)
Estate of:
""'1
l'Iumhtl
...................... ...... .... ...'1.9..5.9.9...0.0....
....... ...... ....... ........ ........l..!..?.l.,. ~.9.....
................ ...... ...... ........J.J.?9.,.<..9....
............................ ....329..31Cl~61....
............................ ....263.8112~11....
............................ ......21..685..00....
EIU1EH'I' n. 11I';LfIl CK
necnpitulalioll
Orouulalft
AlIulUl. ",Iut
1
2
3
4
Sc.h.lltrlo A--llool Eoloto ,
Schedulo U--Sto(;ks LInd OOllds .
Schodulo C---MortUilgos, Notos, nnd Cnsh
Sohedlllo D-Insllrnnoo on Docodonl's 1.110
S"horJlllo E-Jolntly Owned Proporty
Sohedlllo F--Olhor Mlscollllneoll. Proporly
Schedlllo (l-T",nsfe,. Dllrlnll Docodonl'. Lifo
Schedlllo II-I'owe,. of Appolntmonl
Schodllle I-Annultl.s ,
[1
Ii
./
o
9
----..---..-
V,lu. tl tlllt 01 duO..
..... .....~...".............. ...~......u..........~.....
lI.m
numb"
...!..Q....Iolnl n!2.~~~.i'!dd Ilnos I throURh 9). Enter horo nnd on pORn I , IIno 1 "-'-
O.,Jutllonl
~..~}W_%A
18.6711.75 W~~.
............................ ~fI~~!~,~4~~
.......55.0.75..39.... ~..}..ffd'W1&:~~
64n 61.6 ' I. ~}17'E'~~J'"
-........ ......1.- .iW~%.";f~
.....7.2.:J..}Hl...(l.8.... ~.~)2~W,i~,%,;;41
723 366, 88 ~;~1lf'~%~dJVt1
...........1................ il#~"..")ii./,)"0,{~
~$~~~';;~:./:.~)i'/?/:iA?A
................... .... ..... ~,;.r:?'1~,?'/.x<<",../iyl'/~;''l,C2
{/M@;7/;~.:X%':" /f>~:';';:>>'
- 0--_ ~#..w&W;::X"~';;;::-;;~
723.366.88
Totnl (If Itollls 15 through 17. . , . . . . . . I . . I . , . I . . . . . , . W..},:....;...'...,...'...).
Schedulo M-..lJoquests, ote" to SlIlvlvlllll Spouso . .....~.Z.~.t,Q!L?,.t?... ~;r?!~!J/,~;s~;/~:,' ': ':~~
Acljustutl Uro~5 cstnto (500 lIoto I) . -0- 7~/' /?:/"/.:" ,', :;
-.----'--.- r}if(::).~>..r", '/, A
nro<ltor of (I) $250,000 or (II) otlo.hnlf of Mllount on 11110 20 ($00 nnto ') W)/~lHl,.O(JO..Qp:d'~ if%#-;{}:1:/:: "/: 'A
W/{;/f"f>/>,?/ ~~;;:%,:?,{~) /,/~J,'.{~-;;/;' ,', ;
^unror,.1tc rd nlft tnx I11mlt,ll duductloll nltowed to elocatlont ~.(;;N/ij/"j. ,'/of' ~J:f, :-,t~'?;',o/Nj" /;~, ;:;
. . y>>;6:/j:/;?:~"/ /y/: 'l,';,''r.('' ~'/::'%'//. /;.;;.;.'~'/~?'; /' 0:
wUh rO~ip(!cl to Wfts 11111<10 IIftur ()ocollllmr 3C 1976 (0)(' ~r:;:0:"Z"/;W?/ ..:'f)':,?-/i ~/";;*1;!,{~;-'h~'l."o / ?.. ';'
eludo elny r,lft which Is Includlbh. In tltu gross 05tlitO of ??@;(o:t%-'/;~~,~~1;-{~:;: ~%/~~J~{1{;::r',':- E
tho <Iol1or hy rOelson of suctIon 203ti (Ccllliln Wits within ~\'17' /:f1&:,:;::"~-,vJlf:::;~ ff;f::;;f{~~f;';" ~~
3 yO"" ()f (Ie"ll,)) - , -'//. f.1I/:/,/,'; /, Z..Q'{ '~,'l." <:/~ ">>/'';'/; 'if ;/..~' ~, i:
" U.,.,..,.,., I . ............................ ~ :;/;-:, , /;:/d;..;:.;r;Y;';:/:'1 //.;'h ~/-/.~..%", "
mF~;! ~'~k0~i;~,:%*Jta lfgt;;??~%0 /1,'/'..... ~ j
Asmrot'lnte of [lift t;:u< nwrltl1l cloductlon which would hnv~ '?~:}:~0f:%Yhtff:1?j;:~ ~;:%'f:*%f~~;:-;/; :~i
boun nllow.lhlo to dncodollt with rur.poct to nlftfi requlrod r%i:~{'0;A}0%Jf/kg.if!:; ~1~0/z }/1~:''':~
to bn IncluclocJ In 0 r,lft tnK rotlJrfl rllndu nftm Docom. ~~2~:;*0.~/~~ff~/'/~1: wrd{f?.$J$1";'-"';~:''''~
hor :-n, 1076, If tlio llrllOU1l1 c1oductlulo with I05pOCt to %y'~fl%/-o::\"?.?u/>>i'l;}'iq; ~~f?%{:;:1!0'~~f: -'~
nny nUt WOrD !JO porcont of lis Vllluo (cxr.ludo illlY wH ;rt?~k?:;,;;H>;>if?;~d;r:J ~~~%~r%'::,~p; ~..:fl.
which IS Inclucllulo In the nro~9 [!~telln of tho dOllor by WM,~;'iA:;}~~I/~~y.:, 1t-U'fi.?'~;{;.)f/g(~n;;.. ,;,
lOOSOI1 of soctlon 2035 (cortaln r:lfts wIthin 3 yonr& 0' _ ;;~{>t~(%;'~::~y/:/,:;.);'~ki ?;jjlrq;,{!?i;l"~J;?;,';.~/:,..> ,51
I II )) ""',!@z'''ix'/''X'%;W' "%i@h~yW/" 'w/"" '1
(011 1 ,~,.,.."",.,.. __..____.__ v,~......:7'...y/,<<;.?:;;?;'./;j%w///;,:~~/;;;;?/.0'>>/-;:*..-'{'/....~;_o:..~"~
i'//;~/.:I:%',y/: /',;/;..: , ~
Ualancc (subtract tho nmollnt on IIno 23 frolll the nrnollnt an IIno 22). , , , . ------- f~1~JiafJ;t;{/~
Dnll,nco (subtrnct tho amount 011 line 24 from tho lImOl/nt on IIno 21 (but not _ f.....if4]Jt:~;~ffi
lous thall lO,O)) . . . ........................... ~if.%
II
Seh.dul. J-Fullo,al Exponsos nnd
SUbJ.ct to 0101111.
Schodulo I<-[J.bts 01 [Jeco,Iont ,
Schodulo .(........MortuaflO& ond Lions
Total of Items 11 through 13 ,
Allowable 111l101Hlt of deductions frol11 Itom 14 (Boa nota ')
Schodule L-,.Not 1.0S50S Durlnn Admlnlstr.1Uon .
Schodul. I.-!;xpensvs Incllrrod In ""mlnlslorln6 I'ropor1y Not Subject te OI.lms
701,9id..7/.
Amount
I ...n.......................
............................
'/23.366.88
Totnl nllownblA c!OclllctlOI\S (ildd illllountr. on IIn05 \fl, 2u, 27. lllle! 28), Entor hmo nnd on pnp,o L line 2.
I Noto,-Soe pnrnfir"ph I of the Instrllcllons for tile Reenpillllntion In the sop"'n!o Instrllctlons,
. Nole,--Enlor nt It.m 20 the .xc... of Itom 10, Totnl [Ira.. oRlote, over Itnrn 18, If tho deeodent nnd .u,vlvlng spollRe nt no
limo hnld propor1y n. community property, If ["operty IOns over held ns cornmllnlty property compulo Itom 20, Adlusted lIfOIS o.t.,'.,
and tllo roduc(1(! $250lJOO IlInll.1tlon at Itorn 2 In nCCOrc1clllCe with tho soparato Instructlon9 lor tho Rocap1tullltlon and attach un oddl,
t!CHhll shuet sllOwlnn Buc.:h computation,
Expense. Incllrred In Admlnlst.rlng Proporty
12
13
14
Ifi
Iii
17
10
19
20
21
22
23
24
25
26
Arnnllnl 01 morltol deduction (smaller 01 (i) omollnt on linn 19 or (II) omollnt onllno 25) .
27
Schedule N-Orphnns' D(I(lucllon .
2!!.... ~~I~._g-Oho~abl~, Pllbl'S..,!!~~~nll'l':.~lfls nnd 1!!9.~IO.ts
29
Page 3
rur," 706 Innv. 1..'1{))
Eslllle of:
lmNgH'l' D. llgLHICK
SCHEDULE B-Stocks and Bonds
(For jointly oIVnod flroporly which Intlst bo ellsclosod on Schorlll/o 1':, SQO tho sOflilrlllo Instrtlct/ons for Sellae/ule E.)
lhm O.mlpllon In~l\ldln. lace .mollnl 01 ~ondl or "umll" III .h~ttl and 'T lain 1I1\Ilvallla ^1It1n.l~ Alltlnlt. vllul V,llll.I dill 01 duth
"11mb., whm "udld lor Idlnlllle..1l1on. and ,101lk CllSIP nUm~.t II Aulab . 'illUlllondat.
1 72 Sha. CCNU Corporation 12 864.00
2 27 Sha. National Central Finundal Corp 22.50 607.50
j'
"
n
'I
. ,
TOTAL, (Also ontor under the Reoopltulotl6n, peRO 3, Item 2,), . '. .,.
ur more .nlloo I. "tad,tlll. IUIIClh n~dIUDnal.hll'" uf um. ,l"e,)
1,471.50
Schedule B-Pltge 5
.
Form 706 (tlov. 1-7nl
Estato of:
ImNER'I' O. lIELHlCK
------...-..,.---f"'..--
.___nn.__________~__~_.____,_____.__.~_. ....____.______
SCHEDUl.E F.-Jointly Owned Properly
1 Old tho docodont, nl tho tln'o of doolh, own ony pronorty os 0 Joint tonont wllh rluhl 01 survlvorshln or os a
tonDnt by thn ontlroty? . . . , . , . . .. ,..,., I. .. [J YOI 0 No
" "Yos," "010 lho namo nod add,oss 01 oaeh nurvlvlna co,tenont. " Ihoro /lIO mora Ihan 3 surviving co,lonollls list Ihe oddlllonal co.
tonants on nn nft/lellod sl1eot.
--------_._~._-_._--_...._--_._-----_.._._-------~~--~--.--..---......-
Nama
Addross (Number and stroet, clly, Sloto, nod ZIP code)
A,
Phyllis Helmick
27'; IH.11wlrln nrhlo, Npw (1Ipnheu41nu,:1. PA
] 7070
D,
9.:-._
2 If tho onnwor to question I Is "Vas," hos the full voluo of tho properly boen Ineludod III tho gross ostotel ~ VOl 0 No
. " "No," soe tIl. oono,ole In.llUetloIJ. '0,11111 sehodulo nncl submlllho 1l0~.l'J'.!!'0',
3 1)0 you ollet to valu. tho Intorest 01 doeoclont'n spouso In 0 farm or closoly hold buslnoss In occorclollco with soo,
tlon 2040(c)1. . , , . , I . . . , . . . . . . . t . . . . , . . . . . I . . I 0 Yoa IKJ No
" "Yos," Includ. on this sch.clulo thl numb., ollaxablo Y.MS In WhiCh thO d.c.clonl'. SnOllSO molorlally pa,t/clpalod In tho op.ra.
tlon 0' th. 'arm 0' tho closaly h.ld buslno.., .
lI.m rntu ltlh, b.Ullptlon .nd .lo~k CUSIP IIlJmbtr If .nHablt Alttrn"J AllulI~l. valli' v~'u. ., d.U 0' dUlh
numb., 'o,eo.t.n.nl v~ru.IIDn .1.
I II Relll Est:nte locntad 275 Hillside Drive,
No\~ Cumberland, PII 250,000.00
,
2 ^ Household r,ontonta 13,842,17
TOTAL, (Also 6nlor undor tho Roeopllulnllon, p"nO 3, Itom 0,), , , , , , , , ,
(If more 'PIIC,O 1& "OOlled, ""4th lIddlUOnlll,hOllh or IIImo lire,)
263,8112.17
Schedule E-page 8
'n,m 70(, (rfe~, l..lll)
[61~te of: EHNES'I' D. IlIcLfllCK
.-.-._,.-~+._.--- ,.,.- - - ..- -- --+~.--...... ...-.__..__~_..H_"'.____~_.,.<._ --~-~......-_..H______nn._. .__._."U__..__.. ._..__._________
SCHEDULE F-Other Misccllnneous Properly Not RoporlnlJle Under Any Olher Schedule
(For Jointly OWIlIle/ propo,ly wlllc" must bo e//sclosod on SCllOdulo I:, SilO Iho sopora/o IIl~truclions for Schee/ule E,)
------.------ -_._--~----_._-.-..--------~-----. :-- -:'-
..YE!. ...fu>.
1 Did the docodent, nt tho time 0' dOi'lth. own IlFlY Int<lrost In a pmtnofshlp or unlncorporilttld lJu81f1(l$s~ , , , . X
""Yos," ful/ clot(1}!~1!:~~!.'!.!l!!~~.!!!.!~+.!Ch~cJu/o, ;.~ ~
- ---- ' ~ z ,
2 Old tho doeedont, nt tho \lmo of (Innth, own (lny nrtlelns or colloctlons hovlnp, oltllo, nr\lsllc or Intrinsic vnluo, such .s X
lowolry, hm\, plIlfltlllUS, nntlquos, raro books, coins or stnmpsl , , . . . . . , , . . . . , . .
" IIY05," 'ull c1vflll1s mu.!.t bo subm/ttad o.!U!!~~~'.!..~.<!~lo. -----... ------ ~ ~
3 Wns Ihoro nny Insurnnco which tho docodont ownod on Iho 1110 of nnolhor which Is not Incllldod In tho roturn os a
port of tho 0'065 ostnlol , . , . . , . , . . . . . . . , . . . , . . . . . . . . . X
" /lYos," full defalls fJ1llst be, sUbmitfocl on fills scheclule. ~ ~
4 Hns tho decedont's ostate, spouse, or nny othor porSOIl, rocelvod (or wIll rocolvo) nny bonus or nWlucI 08 a rosult of X
tho doC'edent's omployment or ultath1 . . , , . , , . . . . . , , . . . , , -:--;-. . . I I ~ Wi.
~Xo,." ,,,11 ~olnl'. mt/st bo submlttod ~!!J.I!I!..s.cllcdulo, -
B Old tho docodont nt Iho time of doath hovo a sofo dopo,11 bo.l , , , , , . , . . , , . , . . . I
" "yo,," slnlo locotion, alld IIl1eld In }o/llt namos of decodonl .nd irnother, stato name nlld ro/ationsh/p 0' /o/nldepo,lto,. m
~*~
.
~
'f eny of Iho conto,nls 01 the sare deposit box ero omitted I,om the schedul.. In this roturn, o'pl.ln lully Why omitted. I ~
I
I ~
0!i?:i I
- 11
6 Old Iho docodont, nl tho tlmo of dooth, own any othor rnlocollanoo"s proporty not roportnblo IIndor any olher sohodt/lel , X
" "Yo.." full dot all, must bo subrrllttod on till, ,chodll/O, W~~
lI.m ('l~mfptlon AII.,n.le AII.,I1.,. Vllu. V.lut., dtl. of dUlh
numb" nlll.lIon d.ll
-- - .-
1 Office Equipment 2,285.00
,
2 Survival Action Cloim (Totol Hrongful !lenth
Cloim & Survival Ac Uon flettlomEll1t $25,000,
of whieh $758.51, pOYllblo to decedent's oath to) 25,000.00
3 1967 CUl)leru> 100.00
I, RCA Color TV 300.00
,
, ,
I
,
. ,
,
,
, .
-
TOTAL, IAlso onter undar the Raoanltlllallon, naRC 3 Item 6.) , 27,685.00
, , . . , . . -
'{,j
~
I
I
(If mart 'paotlt n..dld, flllach ftcldlllOnnl theell of "IF", Iln,)
Schedule F-Page 9
I'M/" lor, Ill.:.... '..'1'.1)
Eslillo of:
ImNES'l' Do IlJ.:LH leK
SCHEDULE G-Transfers During Decadent's Life
6
.... .,__ .. ...,n ..__._____._~___..__. ..._______._._.._. ~_ __ _.___ __ .___._____.. _.__________.__u_ __. ...._____~_...___..~__. ._,...._ _._ ...____.~___~~ ~..__.
DId tho. tlm.('clo"t l1li1ko 1lI1Y trllllsfor duticrlbod In tho flrtit ptlrMlraph (Inclucl1nll tl10 nix 5ubpnragr,'ph!l) of tho sOJlllrnte ~_. No
..-!!.!~t! .l!~ t.L O!~~ for J!l!.~...!!E.'.l!~d u !~!_ ~_~____L__.!.__~_.":""'_!--!.-__!...-!_~':".....!.....-~_'___ 0 0 , , . 0 . - --
a Old tlw docodont, lit ony ""W, nlllku n tr.lll'Jfllr <"t"or thon nil outrl(1ht trlll1!tfur flot 111 tnll.\) without un adoqulIto nnd
full cOllsidorntlon In Illoney or nlClllf'~'fI \'Iofth, hut not hollovlJd to 110 Includlhlo III tho (truss 05tOto as Indlcatod In tho
first parnurnph (Includlnc till' nix 511lfllHl1Urllpha) of tho fiOplHl.lto hllitnlctlol1G for this flchndulo7 . . . . . . I m WI
" "VOS," turnlsh tho tollowlnu Itltornwllon:
----~--.-I----..- ,..n.. ....-....... -I' .....__....._n.._~_....___.. -- I
b Unto 2c Amount or V<lluo 2d Chllrllctor of trnn!lfor 1.~
~1J
"0 D1{lii,~-'(i~;~o~~~t, bOfOrOJI;~11111lyl-I--i~'i7;i~-~a;tJWlthln ~iyo-;r$l7mm;~lliltOIYf,"t;CO<llnu doattll makQ;ny transfer of Wf~ ~
proporty without nn ndequnto arIC fu I connldorutloll In mOl1ny or monoy'u wort 11 , . , . , . , . I I . I
If "Yas," Dnd such trDnsfers hllVO n Vllluo of $1,000 or (fIoro furnIsh tflO fol/ow/nll intormlltlon: [~ ~
=r-..--.--.-'... __1......._......__._._._...____.._.__ rI
b .IJoto 3a Amount or volua 3d Chnroalor 01 tr<lllBlar ,~ /di%
I
-_._._-_.~ ----.--.--.-----. ~
a Motlva which aetualod doeadont In moklnR lha lran.for ~ I
-~.- .. I I
, Nama. and addr..... of ho.pltal>In which doeodont wao conflnod within 3 yaars of doath I
--- ~.......~._-_..------------.~- --
Woro !!~l!J!!E~~~~~~_~J.!!.~_~~f!.~!~ent..:.~illl.!!.!!}!_!~~'.!ts cr<tiltnd by t!!!codent elurlno docodotlt's Ilfetlll1ft1 . ~_.
a H(lve Fodorlll ({1ft tax raturns OVOI boon lIIod7 , , . . , , 0 0 . 0 0 0 . 0
If "Yos," ploosa oltneh coplas of tho lot urns II ov.lloblo alld furnish tha fallaw/nB 1n'almallon: W@. ~
----..---=r--~~--_.-----~ -_. /~~i1
~ ~
b Porlod(o) cownod Ur. .Intorool Ravonuo offleo(o) wholo fllod W,$
07-
lltm Omrlptlon frHt ,IQt.kC\J!-lH'numhulflYllI,bl, Alt.,nll. "'ltrhltenlLl' V,lllI.1 dill 01 dul~
numbt/ ~Ihlolthlll d,tfl
~---_._-----_.~--~--.....--
A. Tran,'or. tJy doeoll.nt olter I).eornbo, 31d 1976, and within 3 yoar. of
1 du.th unlo.. axeoplnd u~dor .netlan 203 (b)l
NO INFOl\HA'l'lON AVAll,AIlLE AS '1'0 'l'RANSFEl\S
,
Girt lox pnld b~ docadant or n.tola for nbava ~Irt. mndo by doead.nt or
.pou.a artar aeambor 31, 1976, nod with n' 3 yaars 01 daeudont'.
doath . . . , I . . . I , . I I I I -. , . I . j x X X X X X X X X X ............."..........
Bo atha, tran.farol
I
,
.
-- -.--- ---
TOTAt" (AI.o ontnr unllor tha flor.nhIWlntlon, pOlla 3, Itori! 7,) 0 0 . . . ,
(It rfl('tr., fil'llcft 1\ nGOued, ntlllch ntJtlltlnllal .huh 01 """,. II~Ct,)
Schedule G-Page 10
1
2
2
3
3
-
3
3
4
6
,
farm 10e. (/111'1, 1../9)
Eslnlo of:
!';HNEHT D. III':Lt-t 1 (:1\
~-_..~ _._---~_..,.._._......_...~_._.-
SCHEDULE H--Powers of ^ppolntment . ..-..--'....
......_. .... .. ... ~__ ... __....... . d... ......... ...___...._,,_....._u._ .x(!'.I..N.~
.1 !'_ ~~ i!L J I_I C!.! I ~5,_f~ ~1.~I~L- n.t....J .I.~ {J ., 1~t!)_(~ -2.'. _~!.<!.~~~! ~,_ . P 9 .!~.~~: ~ f~ JI. WlJ .1.~1.r ~'L l.J~.'l.Y.o r . ~ L!!l ~I!~!lll!~! '. ?!l ~ . ~ r.l!.~ ~.~~.( L I~ ~ t _f!.r-':!_~J 2Jl_t~~Ji!l. J2..1.?: ? _.:.... .._~- .. --_~__
.U~....~!!.. P!.J!-l_llE!!l_.P.~~!!..._t!~.~_~._--,--__.!., _!_ ._~.~--.!. ~._ _ _'_.._~ . _, ."...!__._!-........!...._..t_ ..~_ _...._._L_-.'__.~.~.'-..!..__~_.....!...h.!.._!-_~ -1-.;....-'----1- _~. X_...
2n Did tho <lcclldontj nt nny \lmo, by will ur othOfWIGUt oxorclso or roloMu (to nny oxtont) it COlloml powor of appointment
~-E!.~1.~~(J. i!.!~!~C_()~tot_l.f.!~.-Z.tJJ.1KL_~.~..~....1..--!.-~~_..!.._..~._...!.,._~-+:-...'.-~~!_!...-!---' -.!._-!....-!.... ---- ~--
g.!!.J?D_~!J.IE.~9.!.<<l..~.H2.t!.E.~t!!]~...'--!.._._.....-l....-~~--'-_.~'.__".....!__.~--!-~.~~_.'_~__"-__.!-...!._!__~_.!.-":'--~.__~.~~!-_.~ K_~
3 Wcru thoro In oxltatunco at tho tlmo of tho c1ocudont's c1(ltlth uny truutG /lot crontod lJy docodont undor which decodont
--I)oGsn"~u~ powor. honoficlnl Inturost, or trustooshlp? K
111m P I A!lorn.1t I V I I d h
numb., .." pilon ....tuulon dlle AII""III~' UI I UI lid_I. 0 ..t
1
NONE
TOTAl.. (Also .nto, under thu RAaa"ltu.!.ntlnn. eag. 3, Itnm 81.,
S.CHEDULE I-Annuities
10 Wus tll. dneud.nt, IfIl,n.dla\nly hofo,o dnath, ,ocolvlnA on annuity a' doscrlb.d In po,oA,aph 1 of Iha nopo,at.
_lns~.!!~!~OtHi for t~lfi schedule? ~__' . ,~_~_~_ . , .
Ib If "Yo,," w.. thnt annuity pnl<1 pu,nuont tn 611 npprovod flloll"S do,crlll.d In pllroaraph 4 of tho ,.pnrnt. In,tructlons
for this schedulo? . . , . . . . . . . . , . . . . . . . . . , . . . . . , . . ., X
___~_______~.~_____.._._,__.________~___.__,._~~____u__ ~-..- """""r, ~
Ie If the antiwer to "1b" 1& "Yos," fltAto tho Hltlo tlf tho thlCodlllltts contrihutlon to \(10 tolnllHHchoso prlco of tho nnnulty. !.r{~~ :,:,.-~:;.~~
p___~_____._'_______'~'.___."___' ~_'__'__'__...___H'_____.__H________________________ rM~ n~;~::~
Yo. No
-=:-L
20 If Ih. dne.d.nt wn, amplny.d at til. tlO1. of dnnth, dl<l 1111 nnl1ulty uS d..crlhod In purourl1ph 3(d) of tho 'nporot.
__J!!!!.r~_~tlol.~~iJ~ls 5c.!!~~I~~1~s~n+!~J!~~'l!>l~J~_~_r_'Y.E_~~!'JJ~!I.~J2Y--!_~.!!~~'!.EL~I.l!l_t~~.'!.~!!EJ~.'Y..li_~!.rvlvlt1f1 tllo cloco~€!.~ mn-r "rrJX
21> If "Yes," stllto tho mtlo of tho (\t1co(l,'nttn contrlbullon to tho totnl purclwsu prlcD of tho nlllllllty. ~Jj~ g~:~~
_____,.___~._~_.________.._._.__._.._'_._.______.___.___~,______..__.__._____ ~y;' r:1;U
3a Did nil nnnlllty undor nn Indlvlduill rollrurnont nCCullllt, rmnulty, or hond All duserlbod In soctlon 2039(0) become X.
.-.J!..l.1.!'.~.J~_ to ~.~X_~~ _n_f!.U~_~!...ry~.l.oE~~"_2_L!!!.C!._!~~~ oflc.~~ry~~.'!:.~~~!.lfL~L~_~I~:_~~!~.~~.!L_~ .__~_ ~_~_~_~.":""_:'_..'.
~.~~~~.!~~:l!.~~~!.!.~~I~E!~_to tll~_bolle!!El!!..ryJ2!.!!f~~.~.!...t~.~~.J~st ~1~J!.!.{~~1.!!!:!JE'_~I,~_wlfllt~~Qotlon~(!~~~!.... ,~ "_~,,,
3e If tho answor to 30 Is "Yest" stole tho wtla of thQ amount paid for tho Individual rotlromont necount, annulty, or bond t{.;~;.f/ ';:~:V!i
w,~'.'% ", '/.-,.~
which was not nllowablo as an Income tClx cloductlcHl under tioctlon 219 or 220 (other ttltllll'l rollover contribution) to the kCi;0 :t;;1.::;~
totel! amount pnld for tho accol/nt, annuity, or bond. 9-i;yi) :';;-.'.u
____._.________~___.____~_______... ~~_____ ::::'{,<;" 121fJ
40 no you oloct to oxcludo from tho docodont's gross ostate thr. yaluo of 0 hllnp,sul11 distribution doserlbad In section
_203f:l.(f)(2.t1 . .-'--.-'---'----'-----'....'-_,.._c_-'-_,
4b If "Yo,," havo you ottoch.d tho w,ltton .Ioctlon by oocll r.elplnnt1 ". ,
Ine/uclo tile n<llne, IcJ(lntlfylnfl numbor, and address of (loch oloctlng roclplont ~n thIs SCllfJdtllo. for "Privacy Act" not/co,
..0 Ilia form J040 In,lructlons.
--'-
~;;;; '~J]~
r~.:-t~/; ;;~f~
firf)! *T{~
111m
number
btUflpllon
AII"lIlte
Vllu,Uoll d~l.
,
Altt,n,lty,IUI
V.lut _Idl" of d.Uh
1 Eroest D. lIo1111ick, H.D. - I'oosion 1'10n 165,899.10
--IOTAL. (Aloo onlor ullllol' tho nocnpltulntlon n. 3, Itnlll O. . ,
(II 1I10re 'P~O' I. IIUDthul, "IIM:h uddltlOMI .heots of &tIllle .111I.)
Schedules 1-1 nnd I-Poge 11
'-MllI 7(l(, (1111"', l..l!))
Eslillo of:
EnNEST D, IIEJ.fIlCI(
SCHEDULE P-Credlt for Foreign Death Taxes
I.Ist oil fellolun cOOlltrlea to which lIe.th toxos hove beon p.ld onll for which crelllt la cl.lmoll on this reto,n,
,. ,_... i;' c;~(ii;' i~' 'ci;;li;i~a' i~;' 'ei~',;ii;' i~x~'~' '1;.'lci' i~' ;;;~'r'~' 'tl;;I'~' .~~~.. i(;;~iiJr;'~~,;~i;Y: '~~',~i;lli~ 'tl;~ 'c;~'elii' i~; i'nx~~' i;ni,; 'io'~~e'~o\;~i;Y'o;;
this sheat onll ottoeh 0 sep.rote copy of Schellole P lor ooch 01 the othor coonlrles.
Tho crullit compot.d on this sheet Is for .............................................. ./.....1..... .......... ..j........................ .......................
(I.'M 0 dnlh tn Of lUll
............................. ... ........ ........................... ............. I HI posod I t1 ........:....................... (t(I,n.' 01 'co.u.n',yj..................". .......... ~
Credit. Is compoted onller tho .......................................................1.......... ..,...... ......,........................................................
(nlt,l "l/lIb' or "llIlull') ,
Cltlzonshl. (Natlonolltv) 0' lIocod.nt at \lmo of lIo.th ...... .. ..... . ., .... ",-=.' ..................... .......... ......
(All omoont. ond volo.. .hown h.reondo, mo.t bo elltorollln United State. men.y)
1 Amoont of estoto, IlIherltonco, legacy anll socc.s.lon t.xe. Imposollln tho above coolltry oU,lbotable to property
sltu.tod In th.t coontry, .nd sobjectell to .och tax.., ond Inclodollln tho (lIO," estoto (OB lIollnoo by statote) ,
2 Volue of tho fiross o.tBte (odlostod, If lIecess.l)I, III nccorclonce with UIO separ.te Instructions lor lIem 2) .
3 V.lue 01 propo,ty sltu.t.d In th.t country, ond .objectell to dO"l11 t.xes Imposellln that coontry, ond Incloded In
tho cross ost.to (adjosted, If noc....ry, In aCC'Jroanca with the Beparato IlIstrocUon. 'or Itom 3) .
4 Amoont of tox Imposod by seclloll 2001 redoced by the total omoullt 01 tho cr.ellts clalmod und.r eectlons
2010, 2011, .nd 2012
5 Amoont of Feder.1 ost.te t.x ott,lbot.blo to proporty .pecllled .t Item 3 (proporllon of Item 4 thot Itom 3 Lear. to
Itorn 2) ,
6 Crodit for doath tl'lxQ~ Imposod In tho nbove country (Horn 1 or Itolll fi, whlchovor In tho 5111.:1l1or). Also ontor on
_.l!.!!.8!?..l.~JI.flo 10 . :..~.~_.._~__.~_!._~__'-~'_..n~__'__!..._..:...._~.'-._!__~~.~.
SCHEDULE Q-Credit for Tax 011 Prior Transfers
Nemo of transforor
0.'0 ollronsloror's d..th
Internal Bovonuo Sorvico offlco whero prior return WC1S flied
Trunsforor's BOC. GOO. no,
Check ho,. ~ I.] If ooctlon 2013(1) (npoclol volililtlon 0' fOlm, olc. ronl prope'ty) ancl/or s"ctlon 2013(g) (uenorotlon.sklpplng
tronsfers) "dlur,tment. .ro oppllc.blo to tho compotation 0' tho croellt und show tile comput.tlon 01 tile crodlt ,in on .ttachod
shoot.
PART I-T,ansferor'. Tox on Prior Tr.nsfor.
1 Not vnluo of trllllBfors ,
2 Voluo of trons'eror'. estoto (odJu~toel In .ccord.nca Willi lho soporat. Inntructlon. for Itom 2) ,
3 T.x on t,an.loror'. estnto (aclju.tocl In .ccorll.nco with tho Beparato Instroctlon. for Item 3) .
4 Trans'eror's ta. on prior t,ons'er. (proportion of Itom 3 whlcllltem 1 bonrs to Item 2) .
PART II-Transforao'o T.x on Prior Tr.noforo
B Transforno'g nctunl tax boforo ollowanco of crodlt for prior transfur tax I
6 'Transforno's reduced cross ost.,to .
7 T,.nsl.,eo'o c1oductlon. (ocllo.tod In accorllanco with tho ooporato Instroctlons lor Itnm 7)
n Trans'croo's reelucod taxable ostato (subtract amount 011 Hom 7 from llInOLlnt on HOI11 G) .
9 Entor amount of adjostoll t.xable nllto Irom Ilno 4, poge 1
10 Add nmollnt on Itom 0 and omount on Itom 9 ,
11 Tax on amount on Item 10 .
12 Entnr .moont from line 7, pono 1 .
13 Subtract lunount an Itorn 12 from 11r1l011nt on It om 11 .
14 Amount of unified creem plus credits for State de.tll t"X, [jilt tox, nnd foreln" c1ealh tll, ,
15 Subtrilct nmollnt on Itom 14 from amollnt on Itom ]:~,
16 Subtmct amollnt on Item Hi from amount on Itom U ,
PART III--Credlt Allow.ble
17 Ml1xhnum rHllount bolaro application 0' pnrcontiJRO roqulromont (It om 4 or Itom 1 Gt whlchevnr Is flfllnller) .
10 Percont nlloW/lblo Is .....",,,,,,,,,,,.,,,,,
19 Credit ;,Ilow,ihln (mUltiply amount orlltom 17 hy nfllcHlIlt on HemIn), Also ontor 011 pilgo I. linn 17 ,
,'r u.s. [iOVr.lI'l"'INPIIINIIIlO (,Hlerl 1I!I-O'2u.al.~ Schodules P and
, .
, ,
, ,
, ,
"
-
,
, ~;;';'-~;;-1{';:::~"~';~>>y',Y/f{~
:%.-',.';;;','/,";;'.~':;fi'///'%i'...~
-0-
Q.-Pnge 16
-----J'
'-nUll 668
::::~:.:=---
District
Oop,ullllunl "j Iho lltHt,ury InllJlnitl 'lo'Il)JI!/oJ !JHUil:n
Notice of Federal Tax Lien Under Internal Revenue Laws
.
rld1adel;::hi:\ I-'a
]' arlo' Nunibur
2:3
..._---
For Optional 11'0 by Roco,dlng Olllco
~1..l'(t3i.
As provided by .ectlono 6321, 6322, ond 6323 of tho Intornol Rovenuo Codo, notlco 'A olvon
thalloxes (Includlno Inloroel and ponalllo.1 have hoon o.seesod ooolnsllho lollowlno,nomod
'oxpoyer, Domond for paymonl of Ihls 1I0blllly hs. boon m.ds, Ilul II ro,"olne tlnpnlel.
Thorelo,e, Ihe,e Is n lion In lavor of Ihe Unllod SIol09 on 011 properly olld rlohls 10 p,oporly
bolonolno 10 Ihlo tnxpoyor lor Ihe amounl of Ihe.o to,o., and addlllonol ponalll.o, inlerest,
and cosls thai may occruo.
Name of taxpayer
J",",",t#~ 1: llolJll1c:k ("I'rullt)
Ftll81donoe
iJl,W: Co 't't:ill
(, 11 1U :29bl. 11tlrrb
i'a 1'7J.05
IMPORTANT RELEASE INFORMATION - Wllh roopeello oaoh aSgessmonlllol bolow, unleS8 notloo
01 lion 'S rellled hy tho dolO given In coltlmn (e), this notloe ahall, on Iho doy followlno otloh dolo,
operato as a cortllloato of ralease aa dellned In IRC 6325 (a).
Tax Period Dale 01 Lael Day lor Unpaid Balance
Kind 01 Tax Endad Identifying Number Asseaement Rellllng of A88e88ment
(a) (b) (0) (d) (a) (f)
1041 05 12-,31-7C} ~'16 1)-,)1-6:2 6-~ :DJ'15.~
1041 ()~ 1:......,)1-81 " '~ 1J-5-8S 91.
. '.0 ........... . ". . '.. ~..,~ ...
Placo of filing
rro\:.l1aDo~ oL D#\lph1n CiNDt.1
~Ili\bift Co\lllt1 l.o~hoUtl.
1!.&rr1.4l~ 1"0 17101
Tota' . 33.612.'13
Th,s notice was pro pared and aloned at
a.28 'lAl.tmto ;;t J llurioburn l'a 17100
,on lhls,
Ihe 7t.h
day 01
HGJ'Ch
R3
.,19_
" fill!
rcl't'J p. "'Ill1Lt I ~~ CtliCU'
(Not.1 CorllflcCllo 0' ll(fl,,,r au/ltorlroo by Inw let tu10 utknowll'dO~''''1f''''IlI~ 110t ostenllnl '0 Iho volldlty o( Nolle" nl Frderal Telll lien
a.eM ,MI9, 1950. I. C.O. m.) " J)"
.'_.....IlMlIlt. l~tllf
'O"~ 886.W
IRlV. M~V 19tH.1
PISTRIBUTlOH OF IlEHEFICIARIES' SHARES
OF IHCOME AHP CREDITS
SCH[OU\.,. ,..0.
:l-
TAXADkE VEA"
19110
OI.f1A"TMENT 0' "t1! nUAl>UflV. INT!"N"\.. AEV!HUl!: 1i1""lct
....
HAMil 0' FIDuCIARY
Ernest D. Helmick, TA
. INeo",. TAXABLE TO DOMIUTIC CIVIDIND'
NAME AND AOOflllS1 0' EACH I!IEN!FICI~RY PENlfllCIA hl!S LESS QUA~IPYINa fin..
"'ORTION AI!: PORTtD IN EXCL.UIION
II' COLS 13''''61 '''Ie I.. 121 III
Phyll10 O. Helmick I
615 Third Strest $11 ,818.00 . . ~:\
A.
tlew Cumberland, PIl. 0
.'-
..
. . ~
B. !
"
. . .t
..
, .
C. :
'r
\
D. .
.'
E.
.
.
.
,.
Fo
,
Go
,
.
v.
// Kif-,/)! H,T~AL /\
. ,-
HE'f $tIORT.TEAM . f.Hn LOHO'TE~~ ~~oM5 A~C I'>RO"T5 TAXES 1 .
(,A PITA L. ..0 A IN CAPITAL OAIN ( 0 '\, P"'ID T A FO~EION COUNTRY
'4\ \~I OR U. S. POSSES$ION I~l , 17\
.
A. I
I
. ...._."..-.. __.~-" _.__._ ._~._~~._.'_ ..._...,,_...____...,.~~__, .____..._._..___,. .._. "R .
8, I
I
;
C. I
p,
-
E.
.
p,
G. \
~
H.
TOTAL ,
i
\
I
'0." 886.W 'PE". ,.".
pogo_
"
..
CD
;
F.rneet II.
Form 1041
2/1/83
1I01micll, 1'1 A
801?
F.112231
J.W.C.
8 ~ Interest Income
$ 7,565.27
The pen'!.ion plan for E.' D. Helmick, M. D. Corporation WRe terminatad in 1~79. . .:
There apparently was some confueion AI to the diHpoa I t ion of the proceeds :re.eeived
from the pension plan. The proceeda from ths phn Ilppllcablft to Dr. Ernut D.
Helmick were received by Phyllis O. lIetmick and Ernut n. 1181mick, Jr. The total
lImount was $180,899.00. $15,000.00 WAB rutnined by Phyllia IIl'Ilmick. The balancfl '
,
($165,899.00) was invested in the Honsy Market." with IlIOche, lIalsey, Stunt, Shielcle.>-
Incorporated, in the name of rhyll is G. lIelmick, and Erneet D. lIelmict<, Jr.,' ill
December, 1979. Tha Money Market Funda earnad $7,565.27 interest to '(;1./20/80. The
$165,899.00 waa withdrawn from the Honey Markets, and the check W89 endorsed to
Dauphin Deposit Barlk for the trust, Ernest D. lIelmick, T/A. The interest "arned on
the Money Markets ($7,565.27) WRS pRid to Phyllis O. lIelmick in March, 1980.
Dauphin Deposit Bank wae issued a Fo'rm 1099 for $180,899.00 for 1979, by the
trustee of the pension plan, Ernest D. lIe1mick, Jr., for Ernest D. lIelmick, TI A.
This amount WBB not reported as income by the trust, because it was not received by ..
the bank in 1979.
Acc:ording to the beneficiary designation for F.rnest D. lIelmick, ono"thii:d of the
proceeds from the retirement investment fund were to be paid to Dauphin Depo\lit Bank
f or the trus t. The balance (two-thi rds) wan t.o be di vi ded into f1 Ve equal parts and
paid to his wife, Phylli~ and their four children.
Form 1041 for the trust for 1979 WRS examined, and the proceeds from thu pension
plan ($60,300.00) attributable ,to the trllllt waB charged llH additional income to the
truet. Sue the Revenue Agent's ropor,t d/lt.I\(1 1/26/82 with respect to the trust.
1110 interea\: Income with respect'to till! 1'lcJII',y Marketn pAid to Mrs. Phyllis G.
Helmick In March, 1980, waB not reported IIn Inoome by MrH. lIelmick Dr t.he trJst in
19RO.
.
SInce there Wlle a groa,t dl,al of uncurtHlnty with respect to the proceeds from the
peneion trust, I.t has bl,en determinod thllt t.he $7,565.00 (tho IntereHt. paid on the
Money Murket" oncJ received by MIll. Ilolml"lIll1 ~11I1('h, lC)fJO) wll] bc, conaidol'lld aD pan
of Mrs. Helmick's aherl! of the amount 1:0 which ahe was entitled from the pension trust,
thus the total amount that Mra. Helmicll t'('colvod was $22,565.00 ($15,000.00 received
in 1979 and $7,565.00 received in March, 1980.)
In accordance with the beneficiary deelnRlltlon dated 7/16/75, the proceede
($165,~99.00) received by t.he truet an Februory 20, 1980 ahould be as follows;
Intereat Income 7,565.00
E. D. lIelmick Tr\lRt, T/A 60,299.00
Phyllis G. lIelmick 1,555.00
Ann D. lIelmlck 24,120.00
Amy 1. J-lcCllnt.ock 24,120.00
Gail Sweet.on 24,120.00
trnut D. 1I01mick, .Ir. 24,120.00
Tot.al $ 165,RQQ.OO V'
I
1~e additional interoet income received on the Haney Markets is therefore
considered interest income tD the tr1l8t.
..
\
/
.' ,,'
1:1'111>1'\ n.
1"1" III lll'I\
? II/II'I
1I1.\",lo.k, T/A
11012
r. 112231
Computation of Illtllrollt ItWUIIII' '''Irlll>l' 1111 l'ulIlll.." lrllnl prOCIHHln I
,
1.w TlI\l totlll procII"(\. from thu Ilttll/llnll trllol IIAII $1110,899.00.
J"W..c.
(f;
2.M According to the hentIClolllry Iloo I IlIl.U"1I , lh, I'roo..edll lIere to be diBtdbuted
ap fol10wo I
, ,
.
'Ernell,t D. 1I111mlok, '/'/ ^
Phyl1h a. IIlIllniok
Ann Il. IInlmlok
Amy I. McOllntock
GRil 8w..tol1
Ern...t D. 1I01.lIIluk, .lr.
Total
60,299.00
211,120.00
24,120.0Q
24,120.00
24,120.00
24,120.00
180,899.00
'.
,
.
..
~
.
. I
.
.I
3.M Mra. Phyllh 1Ielmiok nIHth,"1 $l!l,OOO.OO In 1979. l'hu balance ($165,899.00) wu
invented in Money Marketo, which oArnel1 $'1,565.00 to 2/20/80. The interest income
eppUoabh to th.. bendlclllrlu ill compllted 118 follollPI
Ernellt D. lIe1.mlok, ,/,/11 . 60,299 r 165,699 lC 7565 .. $ 2,750-
Phyl1i. Cl. llt.llnlel, <l) 9,120; 165,699 lC 7565 .. 415-
Arm 11. 1Ielmick 24,1201' 165,899 lC 7565.. 1,100- .-
luIIy I. MeCltntock 24',120 r 165,899 lC 7565.. 1,100-
(1nll Ilwut..n 2/;,'120';' 165,899 lC 7565.. l,100M
IIrMnt Il. lI\llmick, .lr. 24,120.;'165,899 lC 75'65 .. ' ~.100..:.
lutnl $ .565-
(l) 111f! procoo,l<< from tho plHlllion trust to be distributed to Hrs. l1elmick and the
four chlldrlln wen $24,120.00 each. but MrR. 1Ielmlck received $15,000.00 in 1979,
theroforl', hl!r ohllr.' Ilf thlt hll1nnce ($165,899.00) 10 $9,120.00.
4.- Altltr 2/20/80, th... truet rucolved the following interest income with reopect to
the $165,899.00 roeolvad frolll tha !,!lOSiOll truatl Date Amount
37I?T80 $ 968.15
3/27/80 1,107.38
4/28/80 2,456.02
6/27/80 3,643.75
7/29/60 1,166.28
10/1/80 1,368.11
11/3/80 1.644.20
12/1/80 1,753.11
Total $14,127.00
.beneficiarios of tho penpion trust proceeds
The lntorll~t inaome applioablu to the
is computod AI fol1owa I
ErOllnt Il. IIlllmtek I 'r/ A
Phyllin O. 1I01.lIIlok
(1)
6~:~~6: . 63,049+ 165,899 x 14,127 .
1,555-
415M . 1,970 ~ 165,899 x 14,127 =
24,12()M
1,100-. 25,220~165,899 x 14,127.
~'I,1.26M
1,100w . 25,220~ 165,899 x 14,127 =
24, 120-
1 100-
~-
wi:ioii.
Ann Il. IIltllnlck
,
.
luIIy 1. Hcr.:ltntClck
Clnll ~Wlt"tllll
tr1\lIht 11. 1I1,1mte",
1'otnl
..Jr.
. 25,220~ 165,899 x
. 25,220' 165,899 x
14,127. 2148-
14,127. 2148M
$ .!..4-;1TI-
5367-
168-
2148M
2146M
..
f...,,,....
,
I
I
f.- . ,--- .. .~.
Doportmullt of 1110 TrUll~Urv
Form 668.A
.(Rov, February 1981)
To
Notice of Le
Dauphin Depoait Bank
21:; rMlrket Street
Harri~bur9, PA 17101
Inlarnul f{uvllnuo SOrvICI!
Tho tuxpayer named at the bottom
of this noticll owes the United
States
~ $ 890,005.02
Soe Pert [i-Instructions for
responding
Date
\)/4/83
Originating District
..!hiladelph1a
Kind of Tax Tax Data of Taxpayor Unpaid Statutory
Parlod Ended A..a..mont Idontlflcatlon Balanco of Total
Numb.r A.....m.nt . Addition.
12/31/67 10/13/76 $ $ $
1040 2340-30-2260 17,602.43 26,004.36 43,~6.79
1040 12/31/69 10/13/76 " 58,818.\)7 43,816.99 102,635.06
1040 12/31/70 10/1y;,6 " 48,694.96 37,704.52 86,399.48
1040 12/31/71 8/9 77 " 60,571.56 43,305.32 103,876.88
1040 12/31/72 8/9/77 II 33,557.39 25,128.10 58,68\).49
1040 12/31/73 8/9/77 " 35,901.61 29,920.05 65,821.66
1040 12/31/74 8/9/77 " 14,766.58 12,156.84 26,923.42
1040 12/31/75 3/31/81 " 141,678.57 M,731.02 196,409.59
1040 12/:>1/76 4/13/82 " 22,689.29 5,034.11 27,923.40
1040 12/031/77 4/13/82 " 13,432.93 3,102.47 16,535.40
1040 12/31/78 4/13/82 " 30,14\).63 6,486.80 36,632.43
Chaptar 64 of the I nternal Revenue Code
provides a lien for the above tax and statutory
additions, Demand has been made on the
taxpayer for the above amount, The taxpayer
has neglected or refused to pay, The amount Is
stili due, owing, and unpaid, All property, rights
to property, money, credits, and bank deposits
now In your possession and belonging to this
taxpayor (or for which you are obligated) and
Signature ~~ I f~'j
Terry Shutt ~,.{VJ 11 t '1.{.q;2
Title ( ./ /
\
Revenue Offioer
Name and ad dr... of Taxpaye,
r:
Brnest D. & Phyllis Helmick
275 Hillside Dr.
New Cumberland, PA 17070
L
Total amount due
..
S P
all money or other obligations owing from YOIJ
to this taxpayer, are levied upon for payment
of the tax plus all additions provided by law.
Demand Is made on you for the amount
necessary to pay this tax liability or for any
smaller sum that you owe this taxpayer, to bo
applied as a payment on this tax liability.
Checks or money orders should be made
payable to the Internal Revenue Service,
Office Address
P.O. Box 670J. Harrieburg, PA 17108
Telephone Number
( 717 ) 782-3491
Certificetion of Service
I certify that thl. notlc. of lavy wa.
.ervad bV dollverlng a copy of It to tho
elton named balow. .
,
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Dopllrtmunl (If till! TlUa~urv ~~ Inlornal fll!Vlltl\lO [I lIrv it: Il
Form 66&A N tl f L
(Rev. February 19B1) 0 ce 0 e
To
Dauphin Deposit Bank
213 Market Street
Harrisburg, PA 17101
/'1) , , - .~.,)
~ ( "
'.
TalC " Data of TalC~ayar
Kind of TalC Pe,lod Ended Assenmant Idantl loetlon
Nu b.,
1040 12/31/79 4/13/82 167"40"0256
!
~>-' :
Chapter 64 of the I nternal Revenue Coda
provides a lien for the above tax and statutory
additions. Demand has been made on the
taxpayer for the abova amount. The taxpayer
has neglected or refused to pay. The amount Is
stili due, owing, and unpaid. AI property, rights
to property. money, credits, and bank deposits
now In your possession and belonging to this
taxpayer (or for which you are obligated) and
Signature i'
Terry Sh&tt '~.( ~ t- (
Title
Revenue Officer
Name .nd ~ddr." of TAlCPAY.'
\
rarneet D. & Phyllia Helmick
275 Hillside Dr.
New Cumberland, PA 17070
L
Part 1 - To be returned to Internal Revenue Service
Unpaid
Balanoe of
Au.umant
$
108.965.17
Tho tuxpnyor namou at the bottom
of this notlco owes tho United
Stetes
~ $ 895, !JO~) .02
See Part 6-lnstructlons for
responding
Date
5/4/83
Originating Dlstrlot
P i de \ io
Stlltutory
Additions
Total
$
$
21,039.75
130,004.92
-
Total amount due
~ $ 895,505.02
all money or other obligations owing from you
to this taxpayar, are lavled upon for payment
of the tax plus all additions provided by law.
Demand Is made on you for the amount
necessary to pay this tax liability or for any
smaller sum that you owe this taxpayer, to be
applied as a payment on this tax liabilitY.
Checks or money orders should be made
payable to the Internal Revenue Service.
Office Address
P.O. [lox 670, Ilurrisburg, PA l'Il0El
Telephone Number
( 717 ) 782"3491
-,
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Certification of Service
I cort '" that thl. notice of Iny WI'
.erved by dallverlng a copy of It to tho
."on named b.low. .
Nama
Tltla
Date and Time
Slgnatura of Ravanua Officer Dr
S.Nlca Reprasentatlva
Form BB8.A (Rev. 2-81)
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) IN ~iE COURT OF COMMON
IN REI ElSTATE OF ) PLEAS OF CUMBERLAND
) COUNTY, PENNSYLVANIA
ERNElST D. HELMICK ~ ORPHANS' COURT DIVISION
Deceased
) NO. 21...79-452
ANSWER. TO PETITION ll'OR PERMISSION TO PAY TRUST FUND
INTO CaJRT AND FOR DISCHARGE OF DAUPHIN DEPOSIT BANK AND
TRUST COMPANY AS OO...mXECUTOR AND TRUSTEE
TO THE HONORABLE, 'I'IIE JUDGI!1S OF SAID COUR'l':
AND NOW come Phyllis G. Helmick, Amy I. MCClintock, Gail
L. sweeten, Ernest D. Helmick, Jr., and Ann D. Lefevre and make
the following Answer to the Petition of Dauphin Deposit Bank and
Trust CCJnpany filed in the above matter I
I. Denied as stated. section 3184 of the Probate, Estates
and Fiduciaries Code provides for the discharge of a personal
representative upon confirmation of his final account and distri...
bution to the parties entitled to distribution. There has been
no account filed in this matter and the respondents joining in
this Answer "ppose the discharge of Dauphin Deposit Bank and Trust
c~\pany. It is admitted that this court has jurisdiction,
2. Admitted.
3. Admitted.
4. Admitted.
S. It is admitted that the Decedent's estate is ihsolvent.
The federal estate tax return, Form 706, attached as E~libit C
to Petitioner's Petition is not accepted by Respondents or admitted
by them to be true and accurate.
6. It is admitted that the federal estate tax return filed
by the Petitioner is under review by the united states Internal
Revenue service. Any statements made to the Petitioner as part
of that review process are not known to the Respondents and proof
of suoh statements and their aocuracy is demanded at hearin9.
7. It is admitted that a notice of federal tax lien was
filed and that Petitioner's Exhibit B is a copy thereof.,
8. Admitted.
9. Admit ted.
10. Admitted.
11. Admitted. By way of further answer, Respondents state
that $165,899.00 were delivered to Dauphin Deposit Bank and Trust
canpany by Ernest D. Helmick, Jr., acting as administrator of
the pension plan for the professional corporation owned by Decedent
and that Ernest D. Helmick, Jr., was actin9 under the instructions
of trust officers and employses of the petitioner at the time
he made such payment. Respondents further state that the payment
was made in error and, when the error was discovered, Ernest D.
Helmick, Jr., and the other Respondents supplied the Petitioner
wi th full and accurate proof that the funds. had been paid by mis...
take to the Petitioner and requested that those funds be returned.
Peti tioner has refused to return those fUnd'S) to the pension plan
administrator for distribution in accordance with the pension
plan and with the law.
12. It is admitted that Ernest D. Helmick, Jr., as admini...
strator of the pension plan has repeatedly requested and demanded
- 2 -
that Petitioner return t)1e funds to him which he mistakenly paid
to Petitioner.. By way of furtneranswer, it is stated that Peti-
tioner has failed and refused to return those funds to the pension
plan administrator for pr.oper distribution and has failed to give
a satisfactory explanation for its refusal.
13. Denied. ~1e Respondents are without knowledge of state...
ments allegedly made by "representatives of the Internal Revenue
Service" to Petitioner and denies same and demands proof of same
at hearing.
14. Denied. Respondents are not aware of any advice given
Petitioner by Petitioner's counsel and denies same and demands
proof thereof at hearing. By way of further answer, Respondents
deny that they have ever requested that Petitioner make "improper
distribution" of any funds in Petitioner's possession or control.
15. Denied as stated. It is admitted that Petitioner has
refused and declined to make any distribution of funds within
its possession and control. It is denied that Petitioner has any ,
good or valid reason for fai1i.ng to make such distribution and
is averred, on the contrary, that the pension plan document, the
trust agreement and document, and the laws of the ccrnmonwealth
of Pennsylvania require distribution which has been improperly
refused by Petitioner.
WHEREFORE, Respondents pray this Honorable Court to grant
the request of Petitioner Dauphin Deposit Bank and Trust company
to be removed as co-executor of the will of Ernest D., Helmick,
sr., deceased, and as trustee under the agreement of trust between
.
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IN REI
ESTATE OF
)
)
)
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Ut TH1ll COURT OF COMMON
PLEAS OF CUMBERLAND
COUNTY, PENNSYINANIA
ORPI~s' COURT DIVISION
NO. 21...79-452
ERNEST D. HELMICK,
Deoeased
PETITION FOR APPOINTMENT OF SUBSTITUTE, TRUSTEro
TO THPJ HONORABLE, THE JUDGES OF SAID COURT I
AND NCM oome Phyllis G. Helmiok, Amy I. MCClintook, Gail L.
SWeeten, Ernest D. Helmiok, Jr., and Ann D. Lefevre, Petitioners
herein, and petition the Court for the appointment of a substitute
trustee to serve under a trust oreated by Ernest D. Helmiok, Settlor,
based upon the following:
1. Petitioner, Phyllis G. Helmiok, is an adult individual
who resides at 615-A Third Street, New Cumberland, Cumberland
County, Penneylvania, and is the widow of Ernest D. Helmiok, deoeased.
2. Petitioner, Amy I. MCClintook, is an adult individual
who resides at 119 Green Lane Drive, camp Hill, Pennsylvania,
and who is the daughter of Ernest D. Helmick, deceased.
3. Petitioner, Gail L. SWeeten, is an adult individual who
resides at 290 Bradley Cirole, New Cumberland, Pennsylvania, and
who is the daughter of Ernest D. Helmick, deoeased.
4. petitioner, Ernest D. Helmick, Jr., is an adult individual
who resides at R.D. #1, BoX 541, York Haven, York County, Pennsyl~
vania, and who is the son of Ernest D. Helmiok, deoeased,
5. Petitioner, Ann D. Lef~vre, is an adult individual who
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~esides at 3120 DicKinson Avenue, camp Hill, Pennsylvania, and
who is the daughter of Ernest D. Helmick, deceased.
6. Petitioners herein are all of the heirs of Ernest D.
Helmick, who died on 4 July 1979.
7. Prior to his death, Erneat D. HelmicK created a truat
by virtue of a trust agreement between himself, as settlor, and
Dauphin Deposit Trust CctTlpany, now Dauphin Deposit BanK and Trufjlt
CctTlpany, which said trust agreement is dated 14 June 1971. A copy
of that trust agreement is attached to a Petition for Permission
to Pay Trust Fund Into Court and for Discharge of Dauphin Deposit
BanK and Trust company as Co-Executor and Trustee filed on 6 APril
1983 to the above-captioned matter. The terms and provisions of
that trust agreement are incorporated herein by reference.
8. Petitioners herein are all of the beneficiaries under
said trust agreement.
9. Since the creation of the trust, various propel"ties and
assets have come into and under the control of Dauphin Deposit
BanK w1d Trust company, serving as trustee of said trust.
10. Certain and various disputes have arisen between the
Petitioners herein and the said Dauphin Deposit BanK and Trust
company in its. service and performance as trustee under the afore-
mentioned trust agreement and, by a Petition filed 6 April 1983,
the said Dauphin Deposit BanK and Trust CctTlpany has petitioned
this Honorable Court for discharge from ita duties and responsi-
bilities as trustee under said trust.
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11. As part of its aforementioned Petition, Dauphin Deposit
Bank and Trust CC1l\pany has asked for author! zation to pay all
funds now held by i.t as trustee and as co...executor of the last
will of Ernest D. Helmick, deceased, into court and has asked
that it be Clischarged and released from all further duties, respon-
sibilities, Obligations, and liabilities as trustee and co-executor.
12. paragraph Nine of the trust agreement dated 14 Juno
-
1971 provides for the appointment of a successor or substitute
trustee by a court with jurisdiction over the Trust Estate and
provides that such successor trustee shall succeed to all the
duties and powers, i.ncluding discretionary powers, granted in
the trust agreement to the original trustee.
13. The trust is currently engaged in complex negotiations
and an audit procedure with the united states Internal Revenue
service and requires the service of a competent and informed trustee
to conclude those negotiations and that audit procedure.
14. The assets of the trust are such that they require active
management and careful supervision so that the assets will not
lose value and will continue to be productive for the benefit
of the beneficiaries of said trust.
15. The payment of the trust assets into court will frustrate
the purpose of the trust in that the assets will become unproCluctive
and will pass from the active and competent management of a trustee
and the trust will be without the guidance and control of a competent
trustee to resolve the problems involving the trust and its assets.
16. Dauphin Deposit Bank and Trust company has not filed
. ',~ ;':.ld
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- 3 -
any Account or formal or informal statement or explanation of its
se~vices as trustee of the aforementioned trust or as co~executor
of the estate of Ernest D. Helmick, deceased.
17. Dauphin Deposit Bank and Trust ccrnpany has offered no
full and complete explanation to the Petitioners herein of its
disposition of the trust assets or the assets of the estate of
Ernest D. Helmick, deceased.
18. The beneficiaries request that Dauphin Deposit Bank
and Trust ccrnpany make a full. and formal accounting of all assets
received by it both as Go-executor of the estate of Ernest D.
Helmick, deceased, and as trustee of the trust created by the
aforementioned trust agreement and present such accounting to
court for review by petitioners.
19. Petitioners request that this Honorable court appoint
David R. Dodd, Esquire, an attorney admitted to practice before
the bar of this Honorable Court with offices for the practice
of law situate at 3810 Market street, camp Hill, cumberland county,
Pennsylvania, to serve as substitute or successor trustee of the
trust created by the aforementioned trust agreement dated 14 June
1971.
20. Petitioners request that this Honorable court not
discharge or release Dau~1in Deposit Bank and Trust company from
the performance of its duties as co-executor of the estate of
Ernest D. Helmick, deceased, or as trustee under the aforementioned
trust agreement dated 14 June 1971 until such time as a full and
formal Account: has been prepared, submitted, reviewed, and con...
firmed by this Honorable court.
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- 4 -
COMMONWI!lALTH OF ~rE~NSYLVANIA
COUNTY OF CUMBERLAND
)
( Ss.:
)
ANN D. LEFI!lVRE , being duly SWQrn aooording 'to law, deposeEl
and says that the faots set forth in the foregoing instrument
are true and OQrt"act to the best of her knowledge I information
and belief.
s/.. .(i/J. ,#u ~
~D'L- Yr. (. . ....
S.w,orn to and subso:r;ibed
before me this 2"~ day
i;lfM~ ' 1983.
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ES~'I\TE Of' ERNE:S'I' D. IlEU\ICK,
Deceased
IN ~'lm COlJH'l' ()JO' COM./10N J1LBIIS 01'
CUMBli'IU,l\ND COIJN~'Y, PENNSYINJlNII\
ORPHl\NS' COURT DIVISION
NO. 21-79-452
ORDER OF COURT
AND NO\'!, this 30th day of ,Tune, 1983, tho parties and their counsel,
Samuel L. Andes, Esquire, and JameR B. Reid, Rsquire,for the hoirs and
beneficiaries, Ileath L. Allen, ESCJuire, for Dauphin Depo,lit. Bank, ,TulliR
Sheridan, Ea~uire, for the Pennsylvania Department of Revenue, and
Mark G. Gellar, Esquire, for the m,ited staten, having appeared and the
parties and t.heir counsel having agreed and stipulated, it is hereby
ordered as follows I
l. Dauphin Deposit Bank and Trust company is nermitted to withdraw
as co-executor of the Estate of Ernest D. Helmick, deceased. 'It is
relieved from future liability for administration of estate funds but
its discharge from prior actions ahall be determined by its account as
filed and confirmed by this Court, subject., however, to vali~ claims,
if any, by the Internal Revenue Service relative to said prior actions.
2. David R. Dodd, Esquire, is appointed co-executor of the Estate
of Brnest n. Helmick, decoasod, subject to the duties im90Qed by law.
He ahall, within thirty dnys, post a hand of $2,470.71 to secure his
faithful performance of these duties. He shall make no disbursements
of estate asaetE! or funds without the prior \'lrJ.tton consent of the
District Director of tho Internal Revenue Service.
3. David R. Dodd, Esquiro, shall prepare and file a Pennsylvania
,Inheritance Tax Return on or before I\uqust 15, 1983.
4. Dauphin Deposit Bank and 'rrust Company iA ~)ermittodto withdraw
as trustee of the truat cronted by tho agreoment of trust dflted Juno 14,
1971, as amended on FebrUAry 4, 1975, between Brnest D. Holmick and
Dauphin Dopo~it Bank and Trust CompAny. It is relieved
.! ~ (J ;'.\ ~f I
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NO. 21-79-452
from future liability for administration of the truit funds, but
its discharge from prior actions shall be determined by its account
as filed and confirmed by this court/ subject, however, to valid
claims, if any, by tho Internal Revenue Service relative to said
prior actions.
5. David R. Dodd, Esquire, is appointed suocossor trustee of
the trust created by the agreement of trust dated June 14, 1971, as
amended February 4, 1975, between Ernest D. Helmick and Dauphin Deposit
Bank and Trust Company. He shall invest and manage the assets of the
trust in accordance with Sections 7302 et. seg. of the Pennsylvania
Decedents, Estates and Fi.duciaries Code and the duties and limitations
set out therein. He shall make no disbursements of trust'assets or
funds without the prior written consent of the District Director of
the Internal Revenue Service. He shall, withi~ thirty days, post a
bond in the amount of $219,895.30 at the expanse of the trust to secure
the faithful performance of his duties.
6. Dauphin Deposit Bank and Trust Company shall deliver the
funds ,and assets of the Estate of Ernest D. Helmick, deceased, to
David R. Dodd, 'co-executor, within thirty days after he posts
the bond provided for herei.n.
7. Dauphin Deposi.t Bank and Trust company shall deliver the
funds and assets of the trust created by the agreement of trust dated
,June 14/1971, a amended February 4,1975, between Ernest D. HelmiCk
and Dauphin Deposit Bank and Trust company to David R. Doddl Esquire,
within thirty days after he posts the bond previded for herein.
il.,.'"
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(lOURT OF COMMON PLEAS OF CUMBIlRLAND, COUNTY,
PENNSYLVANIA O~PUANS' COURT DIVISION
No. 21.79-
Estate of ERNEST D. HEUfICK,. Deceased
Late of New Cumberland
Da~e of Deathl July 4, 1979
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FIRST AND PARTIAL ACCOUNT OF
DAUPHIN DIlNsIT BANK AND 'fRUST COMPANY,1'RUSTEIl
Stated from July 24, 1979 to July 7, 1983
,
. Dauphin Deposit Bank and Trust Company, Trustee undB~ "
Agreement dated June 14, 1979 and Amend~d February 4, 1975
By
Sl.1MMARY AND INDltl(
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PRINCIPAL
-..--
PaRee
Receipts
Less Distribution to Beneficiarea
Principal Balance Remaining
2
3.6
, $238,899.09
, "72,7.!i~,l.!i
I,." . .
INCOME
Receipts - Pens'ion Plan
Trus t B
$166,139.85
7...8
6-8
Lese Disbursements
Income Balance Remaining
9
1$ 75,336,58
10,715.93
,
$86,052 .51
29,258,48
COMBINED BALANCE REMAINING
56,794.03
~~22,933.8~
L!~Li iOG "1M: 114
9/05/79
9/10/79
9/27/79
10/03/79
10/18/79
10/26/79
11/01/79
11/12/79
Many - Lifa insuranQo premiUm for Phyllis G. Ils1mick
$ 1,525.70
395.00
76.53
1,467.00
159.37
100.05
117.40
148.00
433.00
1,000.00
1,200.00
1,735.68
124.00
162.7'2
3.65
62.22
978.00
683.4Cl
124.00
76.00
216.97
103.0Cl
261, 53
25.20
344.98
1,594.08
32.10
337.03
Rolling Graen Memorial Park - Memorial
New Cumberlsnd - Sower and 'frash
SBA - Mortgage payment for 2612 North 'l'hird Str.eet
Pennsylvania Power and I.ight Company - Ill.eotdc
Capital Blue Cross - Premium
Peders Flowers - Flowers
CONB - Master charge
Nationwide Mutual I'ire Insurance Company - Ilomeowtlera
Mrs. Phyllis Helmick - Living expenses
Universal Pool Sales - Repairs tq pool
Dauphin Oeposit Bank and Trust Company - Mortgage payment
UGI ~ Gas service
Philadelphia National Bank - Viaa
Hess'a
'Ilxxon - Balance due
SBA - Mortgage payment
Ilrnsst Helmick, Jr. - Reimbureement for pool OOVer
UGI ~ Gaa
UGI - Gas
Pennsylvania Power and Light Company - Illectric
Nationwide Mutual Insurance - Premium
West Shore Country Club - Balance due
CONB - Master charge
Philadelphia National Dank - Visa
West Shore School D1atr1.('t - Real Ilstate Tax
City Cleaners - Balanoe duo
Wrightstono lilectric Ineorpornted ... Purohase of I'rigidniro
lYli.11 .l,()~'J j't\[;l tJU
3
11/29/79
l2/03/79
l2/lO/79
l2/l2/79
1/03/80
1/04/80
1/16/80
1/17/80
2/06/80
Ghent Collection - Balance
Phyllis Helmick - Reimbursement for HestShore \~age Tax snd '
Pennsylvania Income Tax
,Rollin~ Green Memorial Park - Balance due
GE Service
G. H. Brosius Excevating - Inatalling sewer
New Cumberland Bo rough - Real Es tate Tax
E#th Seipe. Tax Collector - Personal 1'ax for Erl1sst Helmick
Rolling Green Memorial Park - Balance due on marker
Edith Seipe, Tax Collector - Plnsonal 'fax for Phyllis Helmick
I
Phyllis Helmick - Reimbursement for Franklin Mint hill
D. S. Seiverling. Treasurer - Real Estate Tax - County
D. S. Seiverling. Treasurer - Real Estste Tax - County at 2340
Grsen Street
City Tteasurer - School Tax for 2612 North Third' Street
City Treasurer - School 'fax for 2340 Green Street
Pennsylvania Power and Light Company - Electric
Nationwide Mutual Insurance Company - Insurance premium
J. C. Penney - Balance due
Exxon - Balan ce due
Pearlers flower Company - Balsnce duc
Hest Shore Country Club - Balance due
Highland Gardens - Balance due
Schleisner's - PurchasB
Yvonne of Camp Hill - Purchaees
Phillis G. Helmick - Reimbursement for Wilton Armeta.la bill
SBA - Mortgage
SBA - Mortgage
Hess' Ei - Balance due
t,!'I,
_~.:', r'lJd 1t8
5
$ 630.00
492.92
750.00
52. .53
614.35
651. 23
11.00
400.00
1l,00
307.00
185.33
97.54
736.16
387.43
76.20
93.70
UO.75
15.20
l82.56
45.54
55.67
l25.00
568.00
,656.92
1,89.00
489.00
1,7.69
2/07/80 B r in'ton llro thera - Balance due
2/27/80 Phy11h O. Illemick - Maintenance
3/14/80 SBA - Mortgage
4/15/80 Phy 111a O. lIe1mick - Main t en an ce
4/16/80 SBA - Mortgage
4/23/80 l'hyllia O. lle1mick - Main tnnan ce
4/24/60 Heaa I a - llal.ance due
5/16/80 SBA .. Mortgage
5/l9/80 Phy11ia G. Helmick - Maintenance
6/09/80 PhY11ia O. Helmick - Maintenance
6/24/80 SBA - Mortgage
6/30/80 Phy111a O. Helmick - Main tenanco
7/07/80 Phy11ia G. Helmick - Maintl1llance
7/18/80 Phyllis G. lIe1mick - Main t on an ce
SnA - Mortgage
8/13/80 Phyllis G,' llo1mick - Main tellance
6/28/80 Phyllis O. Helmick - Main tenance
9/24/80 \less's - lla1ance due
RESERVE TO PAY TilE FOLLOWINO:
$ 70.05
3,000,00
489.00
2,500,00
4 ~9, 00
1,000.00
445.08
4&9.00
2 , 000 . 00
2,500.00
489. 00
5,720.00
2,000.00
1,500.00
489.00
1,000.00
1,100.00
55.88
Regiater of Wills - Fi1ing,Account
Dauphin Deposit Bank and Truet Company - Executor's fee
Keefer, Wood, Allen and Rahe1 - 1,ega1 services
TOTAL 1'1UN,ClPAL DISBURSEMENTS
300. 00
5,500.00
4,000.00
'- 72;759.15
INCOME'RECEIPTS
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8/08/79 Intersst I U. S. Treaaury Billa $ 8.1.4
1.0/03/79 Interest: Dauphin Deposit Maeter Ssv1,ngs 65.:31
10/18/79 Interestl U. S. 1'reasury nil1adue 10/18/79 1,323.03
1l/02/79 IntereStl U. S. Treasury Repurchaae Allreemant 232.10
12/03/79 Intereatl U. S. Treasury Repu rchaae Agreement 584.62
1/03/80 Intereatl U. S; Treaaury Repurchase All reemen t 372.50
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6,
2/CJl/80 Interes t I U. S. Tr.ellsu~y Repurchllse Agrecment $ 367.82
3/04/80 Interest I U. S. Trl,Hlsury Repu!:,chsse Agreement 336.83
Pens ion Plan Mr.a. Helmick
3/12/80 Interestl GMAC 14% COlllllle reial l'apLlr $ 968.15
3/27/80 Interestl GMAC 16% COlluue reial PAPcr 1,107.38
4/02/80 Interest I IJauphin Doposit Bank and '1'!:'ust Company,
Master Savings $ 20.13
In teres t I U. S. Troasury Repurchase Agr.eement 353.97
4/26/80 In teres t I GHAC 16.50% Commercial Paper 2,.456.02
5/02/80 In toreet I U. S. Treasury Ropur.chase Agreement 376.89
6/03/80 Interest I U. S. Treasury Repurchase Agreoment 252.40
6/27/80 Interest I Hanufaeturer of Hanover 13.25% pertifi-
eate of Deposit 3,643.75
7/0J./60 Interest I Dauphin Dopos it Bank and Trust Company,
Has ter Ssvings 29.12
7/02/80 Interes t: U. S. Treasury Repurehsso Agreement 148. 50
7/28/80 In tares t I Girard Banks 7.75% Certificate of
Depos it 1,101.15
8/04/80 In teres t I U. S. 'frellsury Repurchaso Agreoment 238.51
9/02/80 Interest I U. S. Trellsury Rapurehlls e Agreement 1,219.35 1l0.66
1O/0J./80 Interest I ll. s. Trollsur>, Repurehllse Agreement 1,406.10 127.84
11/03/80 In teres t I U. S. Trellsury Ropu rehas e Agreement l,644.20 149.49
12/01/60 Inleres t I U. S. Treasury Ropurchaso Agreement 1,753.11 159.39
1/02/81 In teres t I U. S. Treasury Ropu rehas e Agreement 2,193.69 199.44
2/02/81 In teras t I U. S. Treasury Rcpurehaso Agreement 2,392.71 217.54
3/01/61 Interest I U. S. Trellsury Repurchase Agreement 2,133.14 193.94
4/01/61 Interest I U. S. Treasury Ropurehosc Agrcoment 2,099.69 190.90
5/01/61 Interest I ll. S. Troosut.y Ropurchoso Agreemen t 1,817.26 165.22
6/0l/81 Interest: U. S. 'froosury RopurehllHe Ag roe,mon t 2,617.99 238. 03
l::I\_1< ~ , . i'i,LI 1"'0
J.J'I.-I - I.' 7
Pension Plan Mrs. Helmick
7/01/81 Interest: I U. S. Tressury Repurchsse Agreement $ 2,406.25 $ 218.78
8/03/81 Interestl U. S. Treasury Repurchsse Agreemen t 2,614.49 237.70
9/02/81 Interest I U. S. Treasury Repurchsse Agreemen t 2,662.03 242.02
10/01/81 Interestl U. S. Treasury Repurchase Agreement 2,334.45 212.24
11/02/81 Interestl U. S. Treasury Repurchase Agroemen t 2 ,246,,~.7 204.21
12/01/81 Interestl U. S. Tress ury Repurchase Agreemcnt 1,943.95 176.74
1/05/82 In teres t I U. S. Treasury Repurchase Agreement 1,855.96 168.74
2/02/62 Interest I U. S. 'fressury Repurchase Agreement 2,011..36 183.14
3/02/62 Interest I U. S. Treasury Repurchase Agreement 2,146.66 195.35
4/05/62 Interest I U. S. Treasury Repu'rchsso Agreement 2,303.66 209.44
5/03/62 Interest I U. S. Treasury Repurchase Ag reemen t 2,294.80 208.64
6/01/62 Interest I U. S. Treasury Repurchase Ag roemen t 2,210.64 200.96
7/02/82 Interestl U. S. Treasury Repurchase Ag reemen t 2,072.39 168.42
8/02/62 Interest I U. S. Treasury Repurchsse Agreement 2,002.76 162 . 06
9/01/62 Interest: U. S. Tressury Repurchase Ag reeman t 1,435.20 130.49
10/04/62 In teres t I U. S. 'freasury Repurchase Agreement 1,439.62 130.69
11/01/62 Interest I U. S. Tressury Repurchase Ag reemen t 1,516.22 137.66
12/02/62 In teres t I U. S. Tressury Repurchsse Agruement 1,446.72 131. 72
l/03/63 Interest I U. S. 'J1roasury Repurchase Ag reemen t 1,451.98 132.01
2/ll2/63 Interest I U. S. TreaBury Repurchase AS re emen t 1,424.89 129.55
3/01/63 Interest I U. S. Trsllsury Repul:'chaae Agrcement 1,275.71 115.99
4/0J./63 Internst I U. S. 'rronsu ry Rcpurchase Agreement 1,434.79 130.45
5/04/63 Interest I U. S. Tressury Repurchase Ag reomen t 1,390.97 126.47
6/01/63 Interest I U. S. 1'roasury Ropu rchaB" Ag reemen t 1,416.05 1?A.CJ3
7/ll1/63 In teres t I U. S. Troasury Repurchase Ag reemen t _1 ,436. 03, 130.57
TOI'AL INCOHIl RIWIUpTS $ 75,336.58 .Un, 715.93
'f)", h\l.! ii' ~
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SCIIWOULE ^
r.rii1\ary
, Polioy
! naurn nooComE!!!l. Numbor ^mount
'rlw Equitablo Lifo Mauran,oo 62
Sooiaty ot tho Unitod Statoa 202 825 $ 50/000
NaW York Lifo II1B'Urnnoo " 27 402 193 50,000
Company
Nt,lw York Lito ,nauranao Company 27 402 194 16/000
Na\~ Yor), Lito Inauranou Company 23 190 391 24,000
Continqont
i~.tional aorviaa tHo 'nBuran~.
V916-77-83
10,000
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COURT OF OO~ION P4EA~ OFOUMBERLAND OOUN,TY,
l'llNNSYLVANIA ORPIIANS I COURT DIVISION
No. 21-79-452
Estate of ERNEST D. Ill~LMIOl<, Deceased
Late of New Cumberland
FIRST AND PARTIAl, ACCOUNT OJ,'
PHYLLIS G. IIELMICK AND
DAUpHlN DIWOSIT BANK AND 'fRUST COMPANY. EXECUTORS
'STATr~~N.'LOF PROPOSlm DISTRlBUTION
Balanoe for Distribution consist~ of the followingl
~
72 Shares OONB
Dat. of, Death
Value '
$ 864.00
Julyi, 1983
Value
$ l,OQO.OO
18 Shares Oorestate l'inano1al Oorporation, Preferred
Series A
390.37
4111.00
12 Shares Oorestat. Financial Oorporation, Common
258.79
753.00
Misoelleneous
. '
300.00 300.00
100;00 100.00
615.02 ' 615.02
$ 2,528.18 $ 3.262,02.
TV
Csmero
Cash
TOTALS
Olaims from the fol1o~ing are reco8ni~edl
Chubb and Aseoo1ates
Internal Revenue Servioe
Phyllis G. Helmiok, Co-Executor
DISTRIBUTION TOI
Phyllis O. Helmick, Co-Executor and David R. Dodd, Esquire, Supcessor-Executors
to pomp lute Administration of Estate.
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proportions p.ovi<lo<l b:( tho laws of tho cOl1\l1\ollwealth oC Ponnnyl-
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'1'lllIWI Ie Il"~ btJllof.ioie.ry lIIH,JUt' the UOQonu ~r tll it'd 1)'1):0-
rJl:flphA or ,1tQIn UJ,:;CtJHD io lllldor l:hil.'ty '(30) YOhra 0(' n~Jo, I d,i.i'l:)cJt
I;.h{\~hin ':intot'out bo hold ill It:'IlIlL by IJtlUpl1111 /)opoult'!').'uu\: UOI,llH'n~J,
li~l'fJirl';IJ:'COl.' (l(l.t1ud 'l'l'llllLeo, lllltLl ulwh UOllQU\':illry t"t:.'lIchos thil:ly
(30) yoarn or lUjU. Ily 'rL'Unl;oo uhall l1pply ouch amoullts QC illClorno
i'II!'.! lH'iW::11'Cll llO .I 1:, ill ita Dalu cliaCl'OtiQl1, llr.Hlillll prOplll' COl'
I~ho AUP1)Ol't, oc.luootion llnd \Voli'llro of Ouch UOIIOficiCl)."Y, lint! I,'fl~'
iloCUnlllltlto l\ny ullo':pondurl b111nncQ of income to tho oxtont pormittod
l.~y 1m.... Suoh UIAO\ln{;o may bo c.ppl:lod (lil.'otl~ly or mny bd [lLl~(l 'to
tho btJnoi.'lcinr.y OL' to tho porson with whom ollch bonafioillry t'aoidOH
, ,
01' 1/110 hoa tho onro oml cOlltrol' oC Duell bOlloUcint'y, \...!thoul: 'tho
intorvontion of n <jlH\rc11,llll. Ny 'l'rustoo nllllll no!;, be oblj,~ocl to
nupt'u'vi,no or illquirrJ into t.hu opplicLltioll o~ f1lhJh ('ImOulltn vy lJuch
paroon, CIII(l' thl' ),'(Jcoipl: oC Qlwh P01"DOfl Dhll.ll 00 0 comploto roloano
or my ~{rU,~l:.O'I). Hhoulu tho uhnrQ oC <l uOlloJIicirll:Y, 1n t;ho sola
<;Jp.l.l,ion of my '11 rl1 0 to\l , bo Or bGcon\o too f1Iooll 1.;0 Wort'ollt cOlltinuill\j
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lll'nol:.icul ~(JL' 011'1 otlltlL' L'Ol\H()II, lilY 'l't'UHl:.uo, 111' itu nolo Cti.lll:kotiolll
nltrY poy ,,1\luh OhL\t"O, L\bflulutul~', to tho bUl\otioinry, to tho poront',
or o\:hor parDon ,"oin\:uinin~ o~iij 'bolla Cioiot.y . or moy dopooit Duoh
ahQt'Q in tho b~nafiQiary' U "hmo, in Q oQv-incJu, noaount iu Q onvinc.J1l
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liltO\lld (' hOllrJ luiill'Y diu pL'loL' Lo rO(lchlny tho tl.<Jo of thirty
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.tnouo by nl\(\ .. ill auld
slliel O\y Il'J:'lw\:.ua hold tL'uut for isauo, subjoct
to Lho fltl!nU l:.l.'\\ut pt'oviDiona of thin \'1111, but: ol.\bjoot. to l.hCl
~ldclitiollnl (lUll1i~Jcntion tllnt eillUl diotributiull ~o ~Q~~ to oae},'
onid innuo \lpOn 1\10 c~Qchin9 tl,o UUO oC tWOlltY-OI1Q (21) yonra, or
to hiu oot[\to ill tho avant oC hil:l <.IenLh.
Gh0111(1 t'l bt.lllOricillry dla cdl;c,H' ranChing tho .;)CJl.'\ or l\'lOnly-
Dill' (21) yoora' but pL'ior to rouohj,n9 tho "90 of thirty PO) yaors
lr"lvin<1 no .1011\11.', h.ln ll\torcul:. !'ll,lnll PO tli::d:.t:ibul;or.l flf\ 110 IlIny
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'lI,m:i ricl"lll'y dJrc(~\; .1.1\ a vlllid IJt1ut;. \'1111 nod '1'01l\:.UII10I\l. Unlu~lI,
<"'l1cJh npuclt'in dil'fJc.Jtion is lMldo, tho 1111.:.01:001.:. or u bUt1uCicinry \'11\0
Li.ii.Jn nt OilY 0')0 prior to rO"c,lhin~ tho QCJa ~c thb:ty (30) yeorn
lonvinq no innuo ohall be divldod urnon~ 1I1s brothot'o nntl biotura
find tho iOL1\tc or doconocu lJrothl.n:n anuaintcro,por ut.lrpoD, or,
l!: nona axintn. nmonr; my iaouu, par stirpua, or, if nona oxiat.o,
ifH\Ull(j t!l(l l,fJrnOlln olld in tho pL'ol'ortiono Hot rorth in the thiL't.l
lJ:1l'iif,l1:ilplt 01; 11:11111 (liWO(lD, pl.'Cl\'I,~lo(l 1.;11Clt, [II')' p~'Jrl.J.oll (JI: O\lOhillt:.l1-
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OOURT OF' COMMON PLEAS 01' OUMBEnl,AND COUN~'Y,
PENNSYLVANIA ORPIIANS' COURT PIVISlON
No. n-79-452
Estate of ERNEST P. IlELHICK, Deceased
Late of New Qumbel'lsnd
FIRST ANn PARTIAl, AOCOuNT OF
PHYLLIS G. llEl,MICK AND
DAUPHIN PEPOSIT BANK AND TRUST OOMPANY I EXECUTORS
Pate of Deathl July 4, 1979
Letters Grantedl July 24, 1979
Firet Complete Advertisement of Grant of Lettersl
Account Stated to July 7, 1983 '
Cumberland Lsw Journal ~ August 31, 1979
Patr.iot News ,Oompany, - AUllust 23, 19711
SUMMARY ANP INDEX
Pagas
PRINCIPAL
Receipts
Net Gain on Conversions
Adjusted Balance
Less Diabursements
BalanclI bef.ore Distribution
Cap Hal Changes
4
$ 82,676.52,
11,215.00
$ ~3, aOl. 52
92.361.37
,
$ ,1,530. :).5
"
2
3
3.,4
P rinc1.pal Balance Remsining
$ 1,,530.J5
INOOME
Receipts
Loss Disbursements
4-6
6-7
$ ,'2,369.38
--1.371. 35
lncome Balance. Remaining
998.03
oo~mINEP BALANCE REMAINING
$ 2,528.18
,
, "
PRINOIPAL'OONVERSIONS INTO CAS Il
Q!!it! Loss
'7/20/Bl 2612 North Third Street
Inventoried at $ 76,500.00
Sold B7 , 7lhQQ $ 11,215,00
Office Equipment
Inventoried at $ 2,2B5.00
In .kind 2,2B5.00 ............
NET' GAIN ON OONVERSIONS $ ll,215.00 $ 0,00
7/23/79
I
8/17/79
10/03/79
2/15/BO
3/04/BO
4/2B/BO
7/09/80
7/30/BO
10/OB/80
12/05/80
2/1O/Bl
7/21/B1
l'RINCIPAL DISBURSEMENTS
Register of Willa - Letters and Short Certificates
Oumberland Law Journal - Advertising Letters
Patriot News Oompany - Advertising Letters
Register of Wills- Short Certificatas
Notary fees
Joseph McGraW - Apprisal of 275 Hillside Drive
Olaude O. Wolfe Associates - Appraiaal of household goods
Register of Wills - Short Certificates
Registor of Wills - Short Oertificates
Villa Tereaa - Storage of TV
SBA - Mortgage payment
UGI - Gas service
Psnnsylvania Power and Light - mlectric
$
33,00
IB,OO
73.11
2.00
4.00
200.00
195.00
1.00
3.00
lll.00
1,467.00
,
103. 72
150.54
Kesfer, Wood, Allen (. Rahal - Fee allowed from sale.of Real mstato
by IRS 3,000.00
SllA - Mortgege payoff
Real Estate - Sales commissions
Resl Estate Transfer Taxes
Real Estate Tax adjustments
3
'41,015.77
9,000.00
l,BOO.OO
1,005. !lB
7/ 10/80
5/13/83
Poat Inspection
$ 35.00
3.00
]" 7 50.00
3,OOO~00
29,390.35
,$ 92 ,361. 37
NotQry 110,e
Rent Rebate
DQuphin Deposit Bank and Trust Oompany - Fee allqwed by IRS
from sale of Real Estate
In temal.Revenue Service
TOTAL PRINCIPAL DISBURSEMENTS
CAPU'AL CHANGES
1 Share Natural Oentral Financial Stock Dividend
$
0.00
12104 Shares Cor,estates Financ.ial Corporation I Oommon
18.06 Shares Cores tate Financial Oorpor.ation, Preferred Sedes A
Exchanged for 28 shares of National Oentral Financial'
Oompany
1/21/Bl Dividend I 2B Shares National Central Financial at .37$ $ 10.36
1/30/81 Rent - Dr. A. Nordenberg 250.00
2/26/ Bl Rent - Dr. A. Norrlonberg 250.00
3/l7/Bl Dividend I 72 Shares OONB at .219 15.12
3/31/Bl Rent - Dr. A. Nordenberg 250,00
4/21/Bl Dividend I 2B Shares National Cdntral F1nanc11,11 at .37$ 10,36
4/29/Bl Rent - Dr. A. Nordenb\,rg 250,00
I
5/26/Bl Rent - Dr, A. Nordcnberg 250.00
6/16/B1 Dividend I 72 Shares OONB at .21$ 15.12
6/30/Bl Rent - Dr. A. Nordenberg 250,00
7/21/Bl Dividend I 28 Sheres National Central Financial at .399 10.92
B/03/B1 Interest I U. S. Treasury Repurchaee Agreement 5.14
9/02/ Bl Interest I U. S. Treasury Repurchase Agroement 15.60
9/l6/BI Dividend I 72 'Shares OCNB at .219 15..12
10/01/81 Interest I U. S. Treasury Repuchase Agreement 13.53
lO/21/Bl Dividend I 2B Shares National Central Financial et .39$ 10.92
11/02/Bl Interest I U. S. Treaaury Repurchase Agreement 12.93
l2/01/Bl Interest I U. S. Treasury Repurchaee Agreement, 13.68
12/16/Bl Dividend I 72 Shares CCNB at .219 19.44
1/05/82 Interest I U. S. Treasury Rcpurchaa e Agreemen t 23,12
1/21/B2 Dividend I 2B Shares National Central Financial at .39$ 10.92
2/02/B2 Interest I U. S. l'reasut'y Repurchase Agreement 24.36
3/02/B2 In.terest I U. S. Treasury Repurchase Agreement 26.55
3/16/B2 Dividendi 72 Sharoa CONB at .219 15,12
4/05/B2 Interest I U. S. Treasury Repurchase AS reemen t 2B.21
4/21/B2 Dividendi 2B Shares National Central Financial at .399 10.92
5/03/B2 Interest: U. S. Trcasury Ropurchase Ag reomol1 t 28.21
5
, .
6/01/82 In teres t I U. S. Treas\lry Repurchase Agreem~n t $ 27.84
6/16/82 Dividendi 72 ShareB CONB at .219 15.12
7/02/82 Interest I U. S. Treasury Repurchase Agreement 25,81
7/21/82 Dividendi 28 Shares National Central Financial at .399 10.92
8/02/82 In teres t I U. S. Treasury Repurchase Agreement 24.66
9/01/82 Interest I U. S. Treasury Repurchase Agreement 17.52
9/16/82 Dividend I 72 Shares CCNB at .229 15.84
,
10/04/82 In teres t I U. S. Treasury Repurchase Agreement 17.43
10/21/82 Dividendi 28 Shares National Oentral Fi~ancia1 at. 399 10.92
11/01/82 In teres t I U. S. Treasury Repurchase Agreemen t 18.18
12/02/82 Interest I U. S. Treasury Repurchase Agreement 17.85
12/16/82 DividendI 72 Shares CCNB at .229 20.88
1/03/83 Interest I U. S. Treasury Repurchase Agreement 19.00
1/21/83 Dividend I 28 8hares National Central Financial at. 399 10.92
2/02/83 Interest: U. S. Treasury Repurchase Agreement 18.21
3/01/83 Interest: U. S. Treasury Repu rchee e Agreemen t 16.68
3/,16/83 Dividendi 72 Shares CCNB at .229 15.84
4/04/83 Interest: U. S. Treasury Repurchase Agruemen t 18.71
4/20/83 Dividendi 28 Shares National Central Financial 10.92
5/04/83 Interestl U. S. Treasury Repurchas e Agreement 18.58
6/01/83 Interestl U. S. Treas ury Repurchaae Agreement 18.86
6/16/83 Dividend: 72 Shares OCNB 15.8'.
7/01/83 tntereatl U. S. Treaaury Repurchese Agreement 18.88
TOTAL INCOMl~ RECEIPTS $ 2,'369.38
INCOME DISBURSEMENTS
-
10/10/80 Pennsy1venia Department of Revenue . 1980 Income Tax $ 2.00
12/29/80 Dauphin Deposit Bank and Trust Company - Commias ion on Inoome 5.56
7/21/81 Refund of Rent - Dr. A. Nordenberg per settl~ment sheet 1,250.00
.
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thla Account. fnu of thc dnte, time und plncc when
\ho ~l\mc will he 11I'I,wnle(\ to the Courl (or confirm.
1\,.Ii111 !lnd n( the I,,~l dfty to file written obJection. tll
',\ili '/\ccollnt, 111\" 1,,~ulllllven tn evel')' unllo\d chlimlllll
'.',! ~o every olh"I' ,'crson kllown to the neeOltlllllll1
," have ill' clllhn "II Int~e~t In the e~tllto, 1\11. cl'edlt(lr.
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COURT OF OO~ION PLEAS O~' OUMIlERLANP OOUNTY,
PENNSY4VANIA ORPHAN8' OOURT PIVISION
No. 21-79-452
Estate of ERNESt' D. HELMICK, Deceased
Late of New Cumberland
FIRST AND PARTIAL ACOOUNT OF
PHY4LIS G. HELMIOK AND
DAUP~IN DEPOSIT BANK AND TRUST COMPANY, EXECIITO~S
Date of Death I July 4. 1979
Lettars Grantedl July 24, 1979
First Oompl.ete Advertisement of Grant of Letters I
Oumberlend LaW Journ~l - August 31, 1979
Patriot News Company '7, August 23,' 1979
Account Stated ,to July 7, 1983
SUMMARY AN.,], INDEX '
'PaRes
PRINOIPAL
Receipts
Net Gain on Oonversions
Adjusted Balance
Less Disbursements
OOMBINED BALANOE REMAINING
2 $ 82,676,52
3 11,215.00
$ 93,891.52
3-4 92,361.37
$ 1,530, i5
4
$ 1.530.15
4-6 $ 2;369,38
6-7 1,371,35
998.03
$ 2,528.18
Balance before Distribution
Capital Ohanges
Principal Balance Remaining
INCOME
Receipts
Lesa Disbursements
Income Balance Remaining
.'
,
\
2/12/80
7/02/80
6/08/83
7/05/83
COMPOSITION OF NET BALANOES
Stook!!
72 Shares CONB
18 Shares Oorestate Financial oorporation t Preferred Serills A
12 Shares Oorestate Finsnchl Co rp'oration , Oommon
Misoellaneous
TV
Oamero '
oash
TOTA4
PRINOIPAL REOEIPTS
Inventory
,
2612 North Third 'Street I Harrisburg, Pennsylvania
72 Share~ OONB
,
27 Shares National Oentral Financial Oorporation
Dauphin'Deposit Bank and Trust Oompany - Checking Account
Oash (Travelers Ohecks)
Office Equipment
Survival Action Chain (wrongful death~
1967 Camero
RCAOolor TV
To adjust
Checking Aooount
$ 2,526.46
352.59
balance of Dauphin Deposit
Inventoried at
Actually received this date
$
864.00
390.37
258.79
300.00
100,00
615.02
$ 2.528.18
$ 76,500.00
864.00
607 . 50
2,526.46
600.00
2,285.00
758.54
100.00
300.00
-2,174;87
Travelers Ch~oks "306.00
Sale of .04 Share Oorestate Financial Corporation 2.43
Sele of .06 Share Oorestate Financial Oorporation, Prefs!:red Series
A 1.46,
TOTAL PRINOIPAL RECEIPTS
2
$ 82.6'/6.52
7/23/79
8/17/79
10/03/79
2/15/80
3/04/80
4/28/80
7/09/80
7/30/80
10/08/80
12/05/80
2/10/81
7/21/81
PRINOIPAL DISBURSEMENTS
Register of Wills - Letters and Short Oertificates
$ 33.00
18.00
73.11
2,00
4.00
200.00
195,00
1.00
3.00
lll.00
1,467.00
103. 72
Oumberland Law Journal - Advertising Letters
Patriot News Oompany - Advertis ing Let.ters
Register of Wills - Short Oertificates
Notary fees
Joseph McGraw - Apprisal of 275 Hillside Drive
01aude C,' Wolfe Associatea - Appraisal of hou~ehold goods
Register of Wills - Short Oertificatee
Register of Wille - Short Oertificates
Villa ,Teresa - Storage of TV
SBA -.Mortgage payment
UGI - Gas service
Pennsylvania Power and Light - Electric
150.54
Keefer, Wood, Allen & Rahal - Fee allowed from'sale of Real'~ytate
by IRS 3,000.00
BRA - Mortgage payoff
41,015.77
Real Estate - Sales commissions
9,000.00
1,800.00
Real Estate Transfer Taxes
Real Estete Tax adjustments
1,005.88
3
~ ..
Internal Revenue Service
$ 35.00
3.00
1,750.00
3,000.00
29.390.35
$ 92 ,361. 37
Post Inspection
Notary Fee
Rent Repate
Dauphin Deposit Bank. and Trust Company ~ Fee allowed by IRS
from sale of Real Estate'
TOTAL PRINOIPAL DISBURSEMENTS
OAPITAL CllANGES
7/10/80
5/13/83
1 Share Natura~ Central Financial Stock Dividend
$'
0,00
12 ;04 Sheres Corestates Financial Oorporation, Oommon
18.06 Shares Corestate Financial Corporation, Preferred Series A
Exchanged for 28 shares of National Central Financial
Oompany
INCOME RECEIl'T~
3/18/80 Dividendi 72 Shares CONB at .21Q $ 15.12
4/02/80 Interest I Master Savings 1. 44
6/17/80 Dividendi 72 Shares OCNB at .21Q 15.12
7/02/80 Interest I Master Savings .87
7/22/00 . Dividendi 28 Shares National Csntral Financial at .379 10.36
9/11/80 Dividendi 72 Shares CCNB at .219 15.12
10/02/80 Interest I Master Savings 10.09
10/21/80 Dividendi 28 Shares National Central Financial at ,379 10.36
11/03/80 Interestl Master Reserves Trust 4.39
12/01/80 Interest I Master Reserves Trust 9.57
12/16/80 Dividendi 72 Shares CONB at .26Q 18.72
1/02/81 Interest: Master Res e rves Trust 11.26
Interest: Master Savings 5.90
4
1/21/81 Dividendi 28 Sharas National Central Financial at .370 $ 10.36
1/30/81 Rent - Dr. A. Nordenberg 250.00
2/26/81 Rent - Dr. ,A. Nordenberg 250.00
3/17/81 DividendI 72 Sharee OCNB at .210 15.12
3/31/81 Rent - Dr. A. Nordsnberg 250.00
1+/21/81 Dividend I 26 Shares lIa tional Oentral Finanoial at .370 10.36
4/29/81 Rent - Dr. A. Nordenberg 250.00
5/26/81 Ren t - Dr. A. Nordenberg 250.00
6/16/81 DividendI 72 Sha res GCNB at .210 15.12
,
,
6/30/81 Rent - Dr. A. Nordenberg 250.00
7/21/81 Dividend I 28 Shares National Central Financial at .390 10.92
8/03/81 In tereat I U. S. Treasury Repurchase Agroemen t 5.14
9/02/81 In terGet I U. S. Treas u ry Repurchaee Agreemen t 15.60
9/16/81 DividendI 72 Shares CONB at .210 15.12
10/01/81 Interest I U. S. Treasury Repuchase Agreement 13.53
10/21/81 DividendI 28 Shares National Central Financial at .390 '10.92
11/02/81 In teres t I U. S. Treasury Repurchase Agreemen t 12.93
12/01/81 In tsrest I U. S. Treasury Repurchase Agreement 13.68
12/16/81 Dividend I 72 Shares OONB at .210 19.44
1/05/82 Interestl U. S. Treasury Repurchase Agreemen t 23.12
1/21/82 DividendI 28 Shares National Oentral Financial at .390 10.92
2/02/82 In terea t I U. S. Treasury Repurchase Agreemen t 24.36
3/02/82 Interest I U. S. Treas u ry Repurchase Agraemen t 26.55
3/16/82 Dividend I 72 Shares CONB at ,210 15.12
4/05/82 Interestl U. S. Treasury Repurchase Agrsement 28.21
4/21/82 DividendI 28 Shares National Central Financial at .390 10.92
5/03/82 Interest I U. S. Treasury Repurchase Ag raemen t 28.21
,
,>
9/31/81 Pennsyl~an~a Dapartment,of Revenue - 1981 Income Tax $ 3.00
12/31/81 Dauphin Depoait Bank and Trust Oompany M Commie s ion on IncomB ' 84.27
lO/Q6/82 Pannsylv!IIlia ,Department of Revenue'" 'l982 Incoma Tax 7.00
12/29/82 Dauphin Dspoait Barlk..and Truet Oompany - Commission on Income 19.52,
TOTA4 INCOME DISBURSEMENTS ,$ 1.371.35
7
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~ECEAS~O ~~nc~:\I~'0~=~l:;:lhorErI1L'8_lJ~~~O~~~~:-:='-. ._ _~, ::.~ ~T~.~~~~I~~_~' j ~ ~
CHECK 1. Orlglnol ROlurn [XJ 2, SUlllllomonlol Roturn [~J J, RomolOdor Roturn 0
4, L110 Estoto [J 6, rodoTIII Estoto TOK [ ]
Roltirn ROClulrod, =
BLOCKS 0, Oocodont dlod tostoto 1'-1 7, Oocodonlmolntolnod 0 living D [l, Totol Numhor of sofo
___ _JAtt'E!' copy of Will! .._._._.... ....___~S!jAI.'!!ch cO!'Y!!..trustl_"._.________ <loflosll IIoxos II1V1Jf\lorlo<l
All corrosllondonco ond confldontloltoK Informotlon should bo dlroctod to:
CORRE. _._.~_._. _.___'___'_ __.'"'_..,____...._m'__~- --..."'.. " ---.---.--
SPONOENT Nomo AMrm__2.flLt!,! ..L2..t;Jl.Jlt- . --.
Samuel. ]~. Andes, I\tt,orney at: Law P.O. Box A168
,-~_.._.._.-~~--- -.--~~,----.- --.- ---.------
Tolophono No, ... --- .-._~.-_..-_._--
__. j~L11J~~c"'-=~L-:~5 3 6_1 .'.__~'=~"~~=~- ~~y ___~_J~,!.l1}tlY!15.'b~=StAto P A
Roc.pltulotlon
1, Rool Estoto (Schodulo A)
2, Stock. .nd Bonds ISchodnlo 0)
3, C1osoly Hold Stuck/Porloorlhlplnlorost (Schodulo C)
4, Morlgogo. ond NntllslSchodulo 01
6, Co.h & Mlscollonoous Porsonoll'roflorty ISchounlo E)
0, Jointly Ownod Proporty ISchodulo rl
7, Tron.fmlSchodulo 01
B, Totol Oro51 A5Iotlltotol Ilnos HI
9, Funerol EKpon.OI Admlolstrotlvo Com/Mlscollonoous
EKpoo.oslSchodulo HI
Oobts/Mortgogos/L1ons ISchodulo II
Totol Ooductlons Itololllno.9 & 101
Not V.luo of Est.to IIlno 0 minus IIno (1)
Chorlt.blo BOCluOltl (Schodulo JI
Not Voluolubjoct to 10K IIIno 12 minus IIno 1~)
APPRO,
PRIATE
RECAPIT.
ULATlON
AND
TAX
CALCU.
LATION
Comput.tlon of TOK
16, Amount of IIno 14 tOKohlo ot 0% roto
Ilncludo v.luos from Schodulo KI
10, Amount 0111110 14 tmblo ot 1ti% ro"
IIncludo valuos from Schodulo KI
Prlnclilol tOK duo (odd tOK frnmllno 16 plus tOK Iromllno 181
T018ll'rlor poynlOnts:
(01 Amount Paid
Ihl Plu.Olscouot
Ic) Mlnu.lntoro'I....
19, Ool.nco Ouolllno 17 minus IIno 10)
M.ko Chock Poyohlo to: Roglstor 01 Wills, Agont
... PLEASE RECIIECK MATH'"
10,
11,
12,
13,
14,
17,
10,
21-79-0452
./h-~":'751i".-~~ .1_
Zip 17043
111_ 76 ,_~~O. 00
(21 1,471.50
( 31 ----2/28 5 . 00
I 41:-u5l11J5. 93
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(19)
_ .~,_._~_.,__.._. ...___._~_~___".~. ___,___'_..d.._______~________.___
Undor ponaltlos of porjury, I docloro Ihot I hovo nKomlnod this rOlurn, Includlnp or.componylng sehodulos ond stotomontl, .nd to tho bost 01 my knowlodgo
ond bollof, It Is trtlO, corroct, ond cOlllploto, Ooclorotlon nf prop"olllthor th.n tho porlonlll roprosont.tlvo Is hosod on .lIlnlormotlon of which proporor has
ony knowl.d'o,' 'I' I ~' , ( 1 A / /
"-.. /.,: (if.. ..'/. '(/;'" 615-1\ 'l'hi.rc1 Stn'ot/ New Cllmbor.t1nd, P 32284
SIGNA UAE Oi>'FefisoNAL"nlipfli1. E~TATfVEjiji ADDI1ESS nm..._....,_'"'_ -" ---[JATE--
SI0NB;6~~~TII~PI\ESINT^TIVI r~" Ll~~':1LI: y-~. =~~I.~L~'it;.=~=
Rtv.1.'105 EX. 11.831
Ernest D. Helmiuk
SCHEDULE "C.l"
CLOSELY HELD CORPORATE STOCK
INFORMATION REPORT
'-_._-_.'_..'-~.~"fijLi. NUM.I".'
21-79-0452
COMMONWEALTH OF PENNSVLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
iSfAT!! .Of
I. NamlofCarparallon Ernc,st D. _~~c'.l!1.liuk,.J1~.!2.:~C. _ Statlof Inc,
Addroll ..3..~!_?:__l>!.,-_,~~~_~!,-d S!:_'----!~il_rr isbur_'l!.__!:lI ___ Doll of Inc,
Pennsylvania
Unknown
2,
Fldorol!. 0, Numbor.. Unknown
(A. por Form 1120)
TYPlofBu,ln....J2rof:essienal medical" Product
l."lWporati:cm
Bu,lnl" Rlportlng Voor.
Tatol Numbor of Sharohaldl"
N/lI
One'
10
3,
4,
mediual
Sl!rViClH3
[- ---J--.
ITOC~ TVP'
--- . .....-
Common X
- - -. ---- ---
!!.!f!~!~ n . .
.......______._" ._________' ,._ .___,______ ~,,,..~,',!!!"Olld Volul_!1L!!.~cldlnt/. Inltr..t
_~8M!!t~~~4~__~!,,~~LU' n'_~I!'~rm_'~~___._.....u.~T VA~~.~.____ __~~~L
Unknown Unknown lmtir" Unknown $ 2,_285.00
._~-~=~=~~~--~-~ --- ~~.=-~-- .------ -. --_.~~.~._~'~.__.:~~-~=-=.-~~~ ~~~-~-~~~~==~~~~=~~-~---- -
Provld. 011 rlohlo and r..lrlcllon. plrtolnlng to loch clo" of .tack,
Wo. dlcldlnt ImploYld by Ihl Corporollon' KJV.. oNo
If Y", Po.lllan professiQ]1al Annuol Solory S Unknowl1,__ Tlml Dlvotld 10 bu.lnl,,_.mJ1tiro
Amount and tyP" 01 compony Ind.blldnllllo docldonl at dot. of dlolh, S Un known
Wo. thoro IIfl In,uranco poyobll, upon dlolh of docldlnl, 10 tho corporallon' I[)V.. oNo
If y", Ca.h Surrlndor ValulI S Unknown N.I Procood. Poyoblll S..2.Q.L 326. 38
Own f Policy Dauphin .Deposit: Dan~_and 7'rust company (polioy was assigned to
Daup'{1~n Depos~t Dank and Trust company to secure payment of mortgage)
Did tho docldlnt lOll or tranofor .tack of thl, compony within only"ol prior to doolh If thl dolO of dloth wa. on or akor 12/13/82 or whhln
Iwo Y"o" If Ihl dati of dlolh wo. prior to 12/13/02.0 VII [j No Not to t,he knowledge of the oo-cxeout-
"p" ~:'-'~J-~'~".'."""".'~~~r - -~-~ I _ ... j""
Old thl corporollon hov. an Int"..I In athor corparallon. or portnl"hlp.' ov.. DNa Not to the knowlodge of the
If Y'I, r.port the necluary lnformallon an a .eparate ,h..t, Including Schedule IIC.1" or "C.2" for lach Inter..t. co-executr ix
Wo. thoro 0 wrlttln Ihoroholdor', ogroom.nt In .ff.ct 01 thl tlml 01 Ihl d.cldonl', dlalh. OV.. oNo Not to the knowledgo
If Y'" ollnch copy of agroomonl, of the oo-oxeoutr Ix
Wo. tho dlcldlnl" ,tock .old! OV.. 0No
If Y"/ provld. 0 copy 01 thl osrolmlnt of 'Oil, Ilc,
WO'lho corparollon dlnolvld or IIquldolOd ollor Ihl dlcod.nl', dlolh. Oh.. DNa
If y", .p,rotvldoio bllokdown 01 IIquld.'otlon dl.lrlbuIIQn". ltc, 'I'he se' Ii. terns ~\re not known to the uo-
eXecu"r X and arc all .to ~n~~xtc~t_t]cy ~Xlst wit~in,the possus5io~
PllolO.ubmltth. fallowing Informallan, 6f the co execUt.or / Ddupnl.n LJepos~t BanK. ana Trust, Co.
6,
7,
S,
9,
10,
11.
12,
13,
14,
A, A dltollld d..crlpllon .hawlng Ihl mol had of compulatlon utlllud In Ihl voluatlan of th. dlcld.nt'. 'tack,
None of the's,-' itums /In' wIUlin the possc,ssl.on O[ the' UO-l'xecutrix / but
8, Campllt, copl~. 01 f1nqnclal,lnllm.nll or cQ.mpllloco'fll, QI Ih. Fldorol To. Rlturn. (For," 11201 for thl YOQr 01 doolh and 4D!ocodlng yoo",
aro onl.Y ln tlw POSS('SSlon 0 .tl1c' uo-eXl-'cLltol', DaL\pnll1 DC'POSIt, Bank
C, A ,Iotomlnt of dlvldlnd, pold loch yoar, LilI thalO doclorod and unpaid,
and Trust company.
D. UI' Name. 01 Offlclrs, Salorl... Bonu.., and any other ben,fU, r.cllvld from Corporation.
E, If Ihl Comp'any ownld Rlol Ellatl, furnllh 0 lI.t .howlng thl compllll addron/.. and 1I1Imotld Fair Morklt Valul/., II Rool ellato
Apprallals have b..n ..cured! plea.. allach copll'.
F, lI.1 principal IIockhold." ot doll 01 d.alh, number of ,hor.. h.ld, ond ,"Iatlanohlp 10 docodlnt,
15, ALL OTHIR INfORMATION RELATIVE TO AffiXING THE TRUE VALUE Of THE DECEDENT'S INTEREST SHOULD ACCOMfANY
THIS SCHIDULI,
\
\
\
\
\
\
\
\
\
\
'-
f?CH~EPULm I.
20. Internal Reven ue Servioe-fe0eral. inrJomr! tax owec1 ,by $ 331,754.61
decedent for 1962-1970
21. Internal. Revenue Servioe-fGderal inoome tax owed by 66,480.00
decedent for 1.971-1.974 ,
22. Interna1. Revenue Service-federal. income tax owed by 105,346.66
decedent for 1.975
23. Internal Revenue Servide-penalty due for 1975 return' 51,628.33
24. nitfJrnal RGlvenue Service-estate taxeS owed by est,ate, 231,596.98
inc 1uding net estate tax plus penalty for failur~)
to file return
Total $ 938,288.46
NOTEI The Internal RevenUe Service ,has not been abl.e to co11eotthe
income taKeS due which are listed above. Nevertheless, they
are lawful. debts of the deOc;ldll.nt at the time "of hie death
and areo1aimed as dedu"tions. '
, j"
I .
.-
..
.... ~.
\, or. ::r I..~,
l.."
~ ,
',' "
~, ... '.1 ".
I rL i
~" ,. (I: F~
111.1 LId
,. f: I ii'
g}1!! ~f: "_~
1;;-,.1
",'" F6 1.1(.,
,,\::!i!:i ...1
t.:"
-
~vt/'-(tk
.
. ~..
Internal Revenue Service
[)opmtmont of the Treasury
~
Dalll 1 ~ APR ':nn4
C E R T I FIE D ~~
Social Security or
Employer Identlflcetlon Numberl
23-6693576
TeM Velr Ended end DeficlencYI
December 31, 1980 $133,480.00
I> Ernest D. Helmick 'riA
David Dodd, SUbstituted 'l'ruEltee
3810 Market Street
Camp Hill, PA 17011
Dear Mr. Dodd I
!'tl'lon 10 Oonllcll
HCMard W. SWitkay
Conlact Telephone Numben
(215)597-2076
We have determined that there is a defioisnoy (inorease: in your inoome tax ae
shown above, This letter is a NOTICE OF DEFIOIENOY sent to you as rsquired by law, The
enoloeed statemsnt shows how we figured the defioienoy,
If you want to oontest this deficienoy in court before making any payment, you
have 90 days from the above mailing date of this letter (150 days if addressed ~o you
outside of the United States) to file a petition with the United States Tax Court for a
redetermination of the defioienoy, The petition should ba filed with the United St!\tes
Tf\X Court, 400Seoond Street NW" Washington, 0,0, 20217, and ths oopy of this letter
should be attaohed to the petition, The time in whioh you must file a petition with the
Oourt (90 or 150 days as the oase may be) is fixed by law and 1M Cour1 Q!lll!1Q1 oonsider
:i!ll!J: Q[lse if :t.Ql!r net.JJJ.Qn l~ filed JJl1Q, If this lettsI' is addressed to both a husband
and wifs~ and both want to petition the Tax Oourt, bQ1b must sign the petition or eaoh
must file a separate, signed petition, You oan get a oopy of the rules for filing a
petition by writing to lhe Clerk of the United States Tax Oourt. at the addrese shown
in this paragraph,
If you deoide not to file a petition with toe Tax Court. we would appreoiate it if
you would sign o.nd return the enclosed waiver form, This will permit us to aseese the
defioienoy quiokly and will limit the aooumulation of interest, The enolosed envslope
is for your oonvo~ience, If you deoide not to sign and return the waiver and you do not
timely peti,tion the Tnx Court, we will assess and bill you fo!' the defioienoy after 90
days from the above mailing date of this letter (150 days if this letter is addressed
to you outside the United States),
If' you have any questions, please oontaot the person whose name and tehphons,
number are shown above.
Sinoersly yours.
Enclosures:
Copy of this letter
Statsment
Waiver - F\:),rm 870
Envelope
Mld.Atlentlc Reglen Appllela Offloe
800 Arc/1 Street, Roonl 44114, Philadelphia, PA 19108
Roscoe L. Egger, Jr.
oomml~ione.r
DY~' ") II)
!y/?(,.;~1,11 /...;ll.{'{'7(:.~
Associate Chief,
lIppeals office
Letter 8M(RO) (Rlv. 4-82)
~~-'If ......-., ,.....----r-
1
h'/"1~1l1Ikf"(.UI ~~
'. ,','"
, 'COMMOHWI 11I1 III (f :ltltIHl......'lIA.
Illl'''.lMINIOf Ill... tWl
W.....u 0' UAMIHAlION
I' 0 .O~.HI
IIAUl\ClllIO ,....1110\
INHERITANCE TAX nETUnN
I1ESIDENT DECEDENT
Fllo Numbor
21-79-0452
CHECK
O.cod,nl'l Name IllIl, FIlii, Ind Mlddll Inlllall . "~ac";::; Addr.n
Ho1micl>.L-Ernust I!...u_Sr. _ 275 Hillside Drive
Soclll S.curllY Number ~.ta 01 D.llh New Cuooer land / 1'1\
8/4/79
------- ---
I. Orlglnll Aelurn lD 2, SUPJ,I.mel1lol AOlum 0 3, Almllnd" Allum 0
DECEASED
APPAO.
PAlATE
BLOCKS
6, Fodor.1 EII.IO TaK 0
AelUm n.qulred,
5, O.codonl dl.d IUlIIIO 0 7, O.cOd.I1II11.llIlOlnod. living 0 8, To"" Numhor of 101.
IAIl.ch cOPV of Willi.. \lUll IAIl.ch COI'V ollrulll dopOlIIIJoK8IInvontorlod
All correlpOndelltllnd conlld.nllllloK Inlormlllon Ihould b. dlruclod 10:
Nom. ot _L.j,.1\ddren
Samuel L. Andes, Attornoy u
T.I'I,honl No,
(717) 7~1-536l Clly I/emoyno,
4, L110 Euo18 I J
conAE,
SPONDENT
525 N. 12th st.
P.O. Box 1\168
Sill.
1'A
Zip 17043
Rlc.tpltulltlon 76/500.00
1, R..I Euete ISch.dul. Al ( 11
2, Stockllnd BondllSchedule 01 ( 21 1,4'11.50
3, Clolely Held SIOcklP"lnmhlp IntmBl (Schldule CI I 31 2,285.00__
4. Mortgegel end Notol (Sch.dule 0) ( 41 53 , lJJi.' 93
6, ClIh & MilClllllleoul Penooll Property (Scheaule E) ( GI_~85.00
RECAPIT, 6, Jointly Ownld Proporty (Schadule FI ( 51
ULATION 7, Tranllert ISchedul. G) ( 7) 56,000.00
0, TOI.I Oroll AII.lI hOlel IInll 1.71 I 8) ....LlU., 71 7 . 43
AND O. Funeral bplnlol Admlnlllrollve ColtllMllcellao,oul
EKp.nuslSchodula H) ,( 01 16,674.75
TAX 10, 0.bllIM.1I0eooeILl.nl (Schedul.1I 1101 '938.288.46
11, Total D.ductlonlllol.lllnIlO & 101 (111 954,963.21
\2, N.t Valu..f Elt>>tellloo 8 mlnullln. 111 (12) (761/245.78)
CALCU. 13, Choritebll D.quolIIlSchedulo JI 113) 0
LATlON 14, Nel ValulIublect to tOK 1II0e \2 mloullloe 13) (141 (761,245.78)
Comput.t1oo of Tu
16. Amounl ollln. 14 IOKebl..1 6% ret. (16) 0 K,OO'
(Include "luOllrom Schedule KI
IS, Amouol olllne 14 IOKable el 16% rete (18) 0 K,16'
~ (lntlude veluOllrom Schedulo KI
17, Prlnclp.II.! due (edd "'K from 110.16 plUIIOK from line 161 1171 0
10, Tol.1 Prior pevmenll:
(I) Amouot Paid
(b) Plul Dllcount --
(el Mlnue Il1tBrlIl 1181
19, alllOCI Due (IInl 17 mlnulllnl 18) (19) 0
Meke Chock PIV.bll to: Algin" of Willi. Aglnl
... PLEASE RECHECK MATH .. ·
Und" peolltlll of perjurv,l decl.re thot I hm IKemlned Ihll roturn.locludlno or.compenylng IchldulBI lod 1,.,emIOU, Ind to thl bBlt 01 my knowlldOI
Ind belief. It II t.lIe, correcl, end complete, Oecl,,"lIoo of prep"" olher Ihlll tho pOrlonel reprOl"ntetlve II bmd 00 IlIlnlormltlon 01 which prlpOl" hit
Iny kntz.old 'f''!t' ,..>,' /;{;' t
~ (_ ~r{.', C' ,', ~"..(", 6l5-A ThIrd street, New cumberland, PA 3/22/84
...... ...... -(. I ~J..-' ~.//(['
.s"iG'NATURE Oli' I:RSONALREPAESENTATIVEISI ADORESS OATE
________..____. .._~...u____~____ _.. ..___m_______~__....___._ .---.----.. . .-...----....--------
UV.IW ,<+ 11,111
COMMONWEAlTtt Of PENNSVLVANIA
INHERITANCE TAX RETURN
R~SIDENT DECEDENT
SCHEDULE "C_llt
CLOSELY HELD CORPORATE STOCK
INPORMATlON REPORT
PILI NUMliR
:H,'79-0452
5lat. 01111<,
Daft 01111<,
Pennsylvania
Unknown
2,
.ull.... Ropartlnu V...r
Tolal Numb.. 01 Shar.hol."
N/A
One
f.d..all, D. Numb.,
(AI pet form 1120)
3, Type oI'udlll" pro fessional medicatl Produd _medioal serv ices
ooqJora :ton
!lllmo ed olu. 01
UN" YALUI
Unknown
10
4,
t/
I ,;~ - ~&NIfW
eo- ){ Unknown Unknown
I'rokm4
Provide all rlghtl and ,.ItrIcIlonl pertaining to oach do.. 01 Itodt.
6. Wal dectdtnI _played by I'" Corporallon' KJV.. DNa
If Y". 'olltlon ..E!:Q.~ssional Annual 5alary $_ Unknown Time Dtyoted 10 bUlln...
7, ^mounl and typo 01 company Indebledn... 10 dtctd.nt at dot. or dtoth. $.J.!n.lill.ill:ill-
I. Wel th...1l1t InMance payabl., upan dtalh 01 dMedtnt. 10 Ih. corporallon' lKlv.. DNa
If Y". COlh Surrend.r Valut. $ Unknown Ntl Proctlch payablll $ 76,326.38
Own.n/PollN Dauphin Deposit Bank an~'rust Company (polioy was assigned to
Daupnln Deposit Bank and Trust Company to socure payment of mortgage)
9, Old th. dICed.nt ..II or tronlltr dock 01 thll company wllhl11 on!.1tor prior 10 dtoth If I'" date 01 dtolh WOI on or oh.r 121\31'2 Of wtlhln
two ytoU H Ih. date of dtoth wal prior 1012113112.0 V.. U No Not to the knowledge of the oo-elCeout -'
If Y'" l'ilC
. O' IHAID TaAHIPIIII 01 .UICHAS.. AMOUNT DA1I
.AI YALUI
· MlUamt'D
TOTAL
Entire
Unknown
$ 2,285.00
Entire
10. Old.... corporatlon hay. an Inl.r"l In olhtr corporallonl or partn.uhlpI' OV.. DNa Not to the knowledge of the
If y... roport tho ...."ory Informat"'" on a lIporat. ....... Including Schedul. "C. I " or "C.2" lor lOch Int...II. co-executr ilC
II. WOI thoro a wrlrt.n "'ar""old.r/I aur_enl In tiled all'" tlm. ollh. dICed.nt'I dtolh' oVtI DNa Not to the knowled,ge
If y". o"ach copy 01 our-...., of the co-elCecutr ilC
12. Wal .... d........'. IIode \Old' ov.. WNO
If y... "",...... ci copy 01 t'" aur_ 011010. tlc.
13. WOI Ih. corporation dlllol.ed or IIquldat.d ah.r Ih. d......nt'I d.ath' ~V.. DNa
If Y". prq'lldt, a brtokdown olllqulclaUon dlllrlbutlqnl, .Ic, The se ~tems i\,re not known to the co- '
elCeCutrlX and are al16 to tne extent t ey exist within the possession
14, !'too.. ..bmlt ",.loUowlng Information. f the co-elCecute , paupnll'l Deposit BanI\: ana Trust CO.
A, A dotalled d.ocrtptlon Ihowlng Ih. mtthod 01 compulollon ulllllld In tho yaluo"on of Ih. dICed.nl'I Itock.
None of, these items are within tho possession of the co-exeoutrix, but
I, r_plottcopl41 aI flnqndal IIoll...nll or _plot. cool., .!Ih. 'od,,'al To. Rotu'tn, (farm 11201 fot tho Y"'Il 01 dtoth,and A oro<.dIan ng ~
are on y in tne possesslon ot: t.he co-elCecu or, DaUpnin ueposlt Banl(
C, A .tat_ 01 dl.ld.ndl paid oach ytor, UII tho.. dtdored and unpaid,
and Trust Company.
0, UII NO"'I 01 OIflceu. Salorlol. Ionu"I and any oIher beno/III r.ctlytel from Corporallon,
e, ".... C"I"l!any owned Rtol Ellol.. lumllh 0 lilt "'owing.... c....plot. addr."I.. and ,"lmattel Fair Marletl Vaklt/I. " flool e...
ApprollGl. have b_ .....,teI. plIO" o"ach copltl,
f. UII principal IIodehold.u at dol. 01 dtoth. nurnbtt of Ihortl h.ld. and r.latlonlhlp to decedenl.
\5, ALL OTNn INI'ORMAnON fl.LATIVI TO A'PlXING TNI TflUI VALUI OF TN' DICIDINT'SIN1IRIST SHOULD ACCOMr'ANY
THIIICHIDULI.
1l,IY'II01IX~,'("'I)
, , .
COMMONWEALTH OP PENNSYLVANIA
INHERITANCE TAX RETURN
RESIUENT DECEDENT
ESTATE OF
SCHEDULE "0"
MORTGAGES AND NOTES
Ernest D. Helmick, Sr"
1"" p,op.,v 'olntlv<ownod with Ill..,. of Iu..lvonhlp mUll bo dlocloood .,~~ "~"I
PILE NUMBER
21-79-0452
ITEM
NUMBER
1.
,I
DESCRIPTION
Balanoe owed on an installment sales agreement for
the sale of real estate owned by the decedent at
the time of his death and situate in Newberry
Township, York County, Pennsylvania, the balanoe
owed AS at the decedent's death ~ein9
VALUE AT DATE
OP DllATH
$
,
" '. :,1
"
" I ,
."
"
TOTAL (A11O Inter on 11M 4. Rtctpltulltlon)
. 53,175.93
IU!V.1I11 ,IEK_ 174>'
COMMONWEAL TH OF PENNSVL VANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE "H"
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES
ITEM
A.
1.
Ernest D. Helmick, Sr.
FILE NUMBER
21"79-0452
DESCRIPTION
Fune,.l bjlll1...1
Rolling Green Memorial Park, burial plot and memorial
Pealers Flowers
Myers-Hall Funeral Home
B. Admlnlttrltlvt COital
1.
2-
3.
PlrlOl1ll Rlprlllnlltlvt Commllllon,. Not Claimed
800111 Security Number of I onll RlprlMntltlvll lIRknown
V.., Comml.lone ,..Icl
The oo-executor, Daup n Depos Bank & Trust Co.,
paid a tee at sometiMe unknOwn to oo-exeoutrix
Attorney FI" Goldberg, Evans & Katzman-attorneys Re I
Federal Income Tax Return
Flmlly EKlmptlon
Clllmln!. Phyllis D. Helmici'l.lltlo",hlp Spouse
Addr... of Clllmlntet dtctdent', d.ath 275 Hill side 0 rive ,
_New Cumber land, PA .
c.
4. Probell F..,
1.
MllOIlllnloo' EMpln1l1l
Register of Wills-filing fee
Cumberland Law Journal-advertising
Aooount filing fee
Notary fees, short oertifioates, etc.
Claude C. Wolfe, appraisal of personal property
Joseph McGraw, apraisal of real estate
John c. Chubb, accounting fees
Clfmo,. _I. n_od ,__ Oddltlo...1 "'_ 01.."," .,..1
AMOUNT
$ '1,S45.0~
117.40
2,250.35
. ,
" '.
"
was
4,000.00
4,000.00
2,000.00
33.00
18.00
250. tIl0.
6.00
195.00
200.00
2,060.00
16,674.75
, ,
, .'
H~V.lI1k'IK. 17-131
COMMONWEAL TH Of PllNNSVL VANIA
INHERITANCE TA,)( RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE "I"
DEBTS OF DECEDENT,
MORTGAGE LIABILITlES, AND LIENS
Ernest O. He1miok, Sr.
FILE UMBER
21-79-0452
ITEM
NUMBER DESCRIPTION
1. Small Business Adminiatration loan
2, Sears, Roebuok & Co.
18.
1979 real estate taxes
" '
AMOUNT
$ 48,372.10
295.81
114.17
636.26
292.03
158.37
36.93
17.19
366.01
239.21
55.00
70.24
151.00
272.00
639.95
114.87
76.53
3,167.07
96,40,7.14 ....-:'
3. E. a. Hoover & Co.
4. Philadelphia National Bank (VISA oard)
5. Hels's Department Store
6. West Shore Country Club
7, New Cumberland Borough
8. At1antio Riohfield oredit oard
9. PP&L
10. Sohleisner's
11. Riohard J. Habeeb
12. Bell Telephone Co.
13. Esther Hempt
14. Brinton Bros.
"
15. CCNB Masteroharge
16. UaI gAB bill
17. New Cumberland Borough trash oolleotioh bill
19. Dauphin Deposit Bank and Trust Company-mortgage on
275 Hillside Drive residenoe
(Continued on attaohed sheet)
:
TOTAL (Allo Inllr on IInl 10. RlOlpllUll\lonl .
, .
STATEMENT
Phyllis D. Helmiok, who has signed this return, and Samuel
L. Artdes1 who has prepared it and signed it as the preparer, state
that they do not have oomplete knowledge of all of the assets or
debts of the decedent or his estate and that they have completed
this return in order to comply with the direotions of tha commonwaalth
of Pennsylvania's Department of Revenue in a good-faith effort
to disclose and report all assets owned by the decedent at the
-
time of his death. An attitude of distruat, bitterneSS, and susp,ioion
has existed between the co-exeoutrix and the co-executor for several
years and has prevented oomplete 9r meaningful oommunication. As
"
a result, Phyllis D. Helmiok and Samuel L. Andes have had to rely
largely upon information from the co-executor's First and Partial
Aocount and the Federal estate tax return prepared and filed by
the co-executor during the time it was actively involved in the
administration of the estate. Acoordingly, the undersigned oannot
assure or guarantee the acouracy or completeness of this information,
but have submitted all the information within their knowledge and
control.
22 Maroh
19~
l~1
Samu 1 L. Andes
~dt~d-~q~yJ/
Phy~[s D. 'lie miok
19
-- -
REV' 1~47t>: 101-06 I ~ 'ti.~
~ ((,Ill' "~,I;; 1. [I,'.. .:', . t~.:~,~.2tt,,~~:' NOTler: or JNHCRJ1AN:;( 1M.', I
1'11t.1'1~'1I I< I' , ,.. !l .,- -:-"l IACN
. ,,,,," ", .,; ,,' ~\ .:,~'i,l;::' :'1 . APPkAI HMtNl, ALWWANCE Of< 01 SM LOWANCE .
:;;,,',::',,,',.",, "'" h or DEDUClIONS, AND AsseSSMENT or TAX IOAH Februnl'V 20 19!1(,
ESlAl E' or ....,. ki;'iiiicC' ti'rlp,'sl b~'::.i;:'"'''' '" , ',q ..,. ."", ril.r"'N~" '21':79~04S2...._.L."
PAH or DE AT/:! , ,OJlM01~79 '.. ..,H._(;OUNTX..Clllll!lor..la.nd
NOTE: TO INSURE PROPER CREOIT TO YOUR ACCOUNT, SUPMIT THE UPPER PORTION or THIS NOTICE WITH YOUR TAX
PAYMENT TO THE REGISTER or WIL.LS Dr THE MOVE COUNTY, MAKE CHECKS PAYAPLE TO "REGISTeR or WILLS,
AGENT" ,
lDl
Samuel L. Andes
525 North 12th Street
p.O. Box A168
Lemoyne, PA 17043
. "PLEASERfTl.iRNT",.iTs'--' "-I
PORTION TO REGISTER OF I
i WILLS IF PAYMENT DUE
~-'A:rn-ourl-I" Homli"iedtt, Replll 1(1'-'OT~W'HG..,j
I':"''-~,:'''''''':,=,'~=,,:,",c==-=='==='"':'I
,.._--_._--..._._---~~-....__._._-
C;:l,l~ .AL9t"G" ~HJ~ .L]NE. . .. . .-:--. .R~T ~1t'l_l"q~EF\ f'()~TI9t'l_ ~o.R. .,.()~~ ,RE.cofl~~ . -:C. . _ _ _ .. _ " . " " " _ _
NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
REV, IP47EX 101.e&1
es_!.AT~~. HelmiCk..!. Ern~st.J2.u2r.. FILE NO, nM79-04Ji.?__._.ACN J.QL DATE 2-20-86
_.____.__T..^'. RETUR~.~~~,-.L_L~CClLP.IfD AS FILED__.J.K.LCH^.NGErJ
Ill; fi~ R.Y~1l9J'LP'QNQm!ltiU UTJ!1!.Ll!l!!tR~j.L::...&U...M_V J;.BU.
APPRAISED VALUE OF RETURN eASED ON:
1. Re.' e.t.le (Schedule AI 11 76,500.00
2. Slock. .nd Bond. (Schedule 81 ( 21 1)fJT;bll-
3, Cion I,. Held Stock/p.rlne"hip Inle'o&l (Schedule CI ( 3) '-2_,'285: 00--
4, MOrlR.,a./Nole. Receivable (Schedule 01 ( 41 -53,175.93
6, C..h/B.nk Depo.Ii./MI,c. f~e"on.' Properly ISchedule EI ( 61 ~',:pl1l.1lU----"
6, Jalnti) Owned Properly (Schadul. FI' 1 61
7, l..nole" (Schedule G) ( 71 ~.JOOO.!.OO_.
&, TOI.' Auet> fel ,193.7]7.43
APPROVED DEDUCTIONS AND EXEMPTIONSI
9. Funeral E)(PflnSes/AdmlnlstrativfI Couts/Mlscollaneous
eKpen... (Schedule H)
10, Oebls/Mortg.ge Li.blllli../Liens ISchedule I)
11. 10t,I Daductlon.
12. Net V"ua of 1., Return
13 Ch,'Ii.blt/Governmental aeque"o (Schadult JI
14, Nel Vllue of E,tate SUbject 10 11>.
NDTE: If on ......ment wu luu.d p~.vtou,ly, !tne, 14, la .nd/o~ III .nd 17 will
r.lloct ItlJu~81 th.t InClude tho tot. I of.ill r.tu~n, UD8uod to dote,
ASSeSSMENT or TAX:
'5, Alnounl 01 hrw 14 18>:abl, a\ 6% rate
16, Amounl 01 line 14 t...ble " 16% r~lt
\ 7, Pril1C'lpal Tal<' Due
I 91...J,9..H1...75 _
(101 93!l.,288.46 "
1\1)
( 12)
(131
1141
954.963.21 .
_?Jil.24s.71L-
761. 245.78
(161 ...Jii.!l.QQ.."QP.__x'06'_J.l60. 00
(161 X,15-
1171
3,360,00
TAX CREDITS:
[-...."......--1---------
PAYMENT RECEIPT
DATE N
_._-~..__.__.__.. ......-.------.----
l__ ..-.J______
DISCOLJNT (tEf .----~MOUNl P~ID .
INTEREST (-)' .
._....._----~-, -~
----~--..n"--'~---~.T01AL1AiCRiiD,T "l
· If PAil) ArlER lHISDAH SEt REVERSE For. CALCUlA1ICIN F~-~\~t;~i~~J:.~:~ =-i~~~l~"'.~'~=~
OF ADDITIONAL INTfllt S 1 .__..,._.........._ ,.....___,___u.......J_ ""_,_..____,,
(Ir llALANCF our IS LESS THAN ~ I OR IS RtrLECTW AS A "CREDIT' (CRI. NO PAYMENT IS REQUIRWI
I
I'
I
ESTATE Oll'
ERNEST .D. HELMIQK, SR.,
Deoeased
)
)
)
)
)
)
)
)
IN THE COURT OF COMMON
PLEAS Oll' CUMBERLAND
COUNTY, PENNSYLVANIA
ORPHANS COURT DIVISION
NO. 21-79-0452
IN REI
APPEAL OF INHERITANCE TA~ ABSESSfoENT
AND NOW oomes the Estate of Ernest D. Helmiok, Sr., and objeots to the inheritanoe
tax assessment made by the Commonwealth of Penney 1 vania, Department of Revenue, Bureau
of Examination, based upon the followingl
1. The Estate of Ernest D. Helmiok, Sr., filed a inheritanoe tax return whioh
listed the total gross assets Be $193,717.43 and the total deduotions as $954.96,.21
leaving a total net value of the estate as a negative $761,245.78.
2. The COlllllonwealth of Penney1 vania, Department of Revenue, Bureau of
Examination, determined that the items listed on Sohedule D were taxable in that they
were transfers made within two years of the date of death of the deoedent, Ernest D.
Helmiok, Sr.
3. The value of those transfers equalled $56,000.00.
4. On the inheritanoe tax return, those transfers were listed as an asset of the
estate in the amount of $56,000.00.
5. The COlllllonwealth of Pennsyl vania; Department of Revenue, Bureau of
I Examination, in their notioe of inheritanoe tax appraisement, inoorreotly listed the
asset inoluded in Item 7 and on Sohedule Q in Paragraph 15.
6. Paragraph 15 is used for the oomputation of tax if any is due and owing. The
oomputation is determined by deduoting the approved deduotions and exemptions from the
total assets and arriving at a taxable amount.
.1'
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to be held by Dauphin Deposit Bank and Trust Canpany, and invested
and re-invested, from the date of that Order until this dato and now
amounts to approldmately $ jtf7;.QQQ: \.'lO _'
2. David R. Dodd, as Co-executor of the Estate of Ernest D.
Helmiok deceaSed, and as Trustee of a Trust created by the Agrf3ement
of Trust dated June 14, 1971, and as amended February 4, 1975,
between Ernest D. Helmick and Dauphin Dopusi t Bank and Trust Company,
is hereby exoused from posting any bond to secure his filithful
performance of his duties as Co-exeoutor and Trustee, as such bond
was required in the Order of this Court dated June 30, 1983.
3. Dauphin Deposit Bank and Ttust Compnny, who served as
Co-exeoutor of the Estate of Ernest D. Helmiok, deoeased, and as
Trustee of the Trust created by Ernest D. Helmiok by an Agreement of
Trust dated June 14, 1971, and as amended February 4, 1975, prior to
the Order of this Court dated June 30, 1983, is hereby authorhed and
directed to transfer to David R. Dodd, as Successor Co-executor and
Sucoessor Trustee, all funds and assets now in the possession of
Dauphin Deposit Bank and Trust Canpany belonging to said Estate and
Trust. Suoh transfer shall be oanpletec1 as soon as possible after the
filing ot this Stipulation and Order.
4. From the funds rec!! i ved by him as Co-executor and Trustee,
David R. Dodd, Isquire, shall make the following payments,
distributions, /lnd disbursements in the order that follows I
A. The sum of One Hundred Th i rty Thousand Four Hundred
Ninet:y~six Dollars anr,1 J)'if'tY~Two Cents ($130,496.52) to the
Internal Revenue Servioe as payment: of the federal estate tax
".. r.',:, 'J ~ lJ PIf" C) I)' r:.)
~ . . - ,i. . - f','.. 'l l.
liability (whioh includlils interest and statutory additions to
August 31, 1986) due. fro~ the Estate of Ernest D. Helmiok,
dlilOeasecl, In addi tion thereto, all statutory addi \:ions, if any,
and interest which accrue on said faderal estate tax liability
fran August 31, 1986 to the dete of payment,
B. The sum of Seventy-Eight Thousand might Hundred
Seventeen Dollars and Seventy-Seven Cents (.$78,817,77) to the
Internal Revenue Service as payment of the income tax liability
(whioh includes interest and statutory additions to August 31,
1985) due fran the Ernest D, lJelmick, cl<weased, Trust for the
calendar year 1980. In addition thereto, all statutory
additions, if any, and inter.est which acorue on said income tax
,liability from August 31, 1986 to the elate of payment.
C. The sum of Nine Thousand Six lIundrad Forty-One Dollars
and Seventy-Five Cents ($9,641.75) as payment of the inoome tax
liabilities (Which include interest and statutory additions to
August 31, 1986) due from Ernest D. Helmick, Jr. and Dorothy .1.
Helmick for the calendar years 1979 and 19AO. In addition
thereto, all statutory additions, if any, and interClst which
accrue on said income tax liabili ties fran August 31, 1986 to
the date of payment.
O. The sum of Ten ThOusand Three Hundred Eighty-cne Dollars
and Two Cents ($10,3Sl.02) as payment of the income tax,
liabilities (which inolude interest and statutory additions to
August 31, 1986) due from Gerald K. Sweeten and Gail [" Sweet:en
for the qalendar' years 1979 and 1980. In addition thereto, all
!' '" ",'" '. ", () '-I'"~
',.cl.,,, J.j '1 r "C'. , ,) J
,
, ,
, ,
Helmiok and Ernest D. Helmiok (deceased) in inoome tax matters
before the Internal Revenue Service.
(4) Five ThoUBI\~ Dollars ($5,000.00) to Samuel r.. {\ndf;!s,
Esquire as Attorney for tho hei rs Clnd benefioiaries of the
,Estate of Ernest D. Helmick, deceased.
(5) Olle Thousand Dollars ($1,000.00) to David R. Dodd,
Esquire for services as Trustee a~ Co-executor of the IlJstate of
Ernest D. Helmick, deceased.
David R. Dodd shall make such diSbursements, first, from fu~s
on hand in the Estate and, after the estate funds have been
exha'usted, shall make the balance of such payments, distributions,
and disbursements, from the funds of said Trust.
5. Following payment of all the disbursements and payments set
forth in the proceedIng paragraph, David R. Dodd, Esquire shall make
the fallowing distribution to the beneficiaries of the Trust, from
the said Trust fu~:
A. To Ernest D. Helmick, Jr., that amount equal to the
d i f ference between Twenty-Four Thousand One HUndred Twen ty
Dollars ($24,120.00) and the pa~nents to tho Internal Revenue
Service provided for in Paragraph 4 (C) above. It is the
intention of this StipUlation that the total distribution to
Ernest D. Helmick, Jr.., including the amounts paid to the
Internal Revenue Service on account of the income tax and
interest due, shall be no morEl than Twenty-Four Thousand One
Hundred 'lWenty Dollars ($24,120.00) at this time.
n. To 'Gail Sweaten, that amount eqUal to the difference
~ ,. '., '1; / I,~' .(},-)' ,n,
I 't . ,-, J
"
'i
batween Twenty~ll'our Thousand One Hundred Twenty Dollars
($24,120.00) and the payments to the Internlll Revenue Service
provided for in Paragraph 4 (D) above. It is the intemtionof
this Stipulation that the total distr.ibution to Gail SWeeten,
including the amounts paid to the Internal Revenue Service on
account of income tax and interest due, shall be no more than
'JWentY-E'our Thousand Ono Hundred ~wenty Dollars ($24,120.00) at
this time.
c. To Ann Lefevre, that amount equal to the difference
between Twenty-Four Thousand One Hundred Twenty Dollars
. (1;124,120.00) and the paymelllts to the Intern,,1l Revenue Service
provided for in Paragraph 4 (E) above. It is the intention of
this Stipulation that the total distribution to Ann Lefevre,
including the amounts paid to the Internill Revenue Serv ice on
aocount of income tax and interest due, shall be no more than
Twenty-Four Thousand One Ilufldred Twenty Dollars ($24,120.00) at
this time.
D. '1'0 Amy Ensminger, the sum of Twenty-Four Thousand One
Hundroo Twenty Dollars ($24,120.00).
6. David R. Dodd shall retain any funds oolong ing to the Trust
created by Ernest D. Helmick by an Agreement of 'rrust dated June 14,
1971, and as amended fl'ebruary 4, 1975, between Ernest D. Ilelmick and'
Dauphin Deposit Bank and Trust C01\pany until further. Order of Court.
He shall invest and manage the. assets of the Trust in accordance wi th
Section 7302 et seq. of the Pennsylvania Decedents, JJ:states and
Fiduciaries Code and the duties and limitationo Bet out herein. He
~, ; /t i-le! ~lrsB
IN RE. ) IN THill COURT OF COMMON,
bF ) PLEAS OF CUMBIllRLAND
ESTATIll ) COUNWY, PENNSYLVANIA
)
ERNEST O. HIllLMICK, SR, , ) ORPHANS COURT DIVISION
O.~oe!\Sed )
) NO. 21-79:",0452
APPLICATION FORLIllAVE TO WITHDRAW
.AS COUNSEL OF RECORD FOR RIllSPONDIllNT
AND NOW, oqmes Jeffery S. Snavely, attorney for tha
Commonweal th of Pennsylvania, Department of Revenue,
Respondent in the above-oaptioned appeal, and applies for
le~ve to withdraw Karen L. Stevens as oounsel of ie~~rd
for Respondent and in support of said applioation, states
as follows I
I
1. Karen L.Btevens was an Assistant Counsel for
the Department of Revenue, Commonwealth of penn,sylvania,
and is Counsel of reoordin the above-captioned Aotion.
2. Karen L. Stevens resigned her position as Assistant
Counsel effeotive November 4, 1987, at the olose of busine~SI
an,g will no longe'r represent thE;l Department of RevenUe,
Commonwealth of Pennsyl van ~a.
IN REI ) IN THE COURT OF COMMON
) PLEAS OF CUMBER4AND
ESTATE OF ) COUNTY, PBlNNSYLVANIA
) .
ERNlllST D. HlllLMICK, SR., ) ORPHANS COURT DIVISION
Oeoeased ' ) ,
) NO. 21-79-0452
\',
ClllRTIFICATE OF SlllRVICE
I, ~effery S, snavely, attorney of reoord for Respondent1
Commonwealth of Pennsylvania, Department of. Revenue, oertify
'that I oaused a true and correct copies of the fore~oing
. Applioation for Leave to Withdraw as CounSell' of Record for
Respohdents to be served this date in the following mannerl
service by first class mail, postage prepaid!
Samuel L, Andes
l\ndes & Vaughn
Attorheye at Law'
P.O. 130)( 168
Lemoyne,PA 17043
Dat.d1 November 13, 19B7
,
JefferJ!#v:1!lY
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IN REI ) IN THE COURT OF COMMON
) PLEAS OF CUMBERLAND
ESTATE OF ) COUNTY, PENNSYLVANIA
)
IllRNES'f 'D" HElLMICK, SR. , ) ORPHANS COURT DIVISION
Deceased )
) NO. 21-79-0452
PRAECIPE FOR APPElARANCE
The undeuigned hereby enters his appearance on l;>ehalf
of the Pennsylvania Department of Revenue. The Clerk and
all parties are hereby directed to send all pleadings, ,
notioes, and correspondenoe to him at the below-listed
address I
Jeffery S. Snavely
Assistant Counssl
Pennsylvania Department of Revenue
Offloao! Chief Counsel
P.O. Bolt 1874
Harrisburg, PA 17105
Telephonel (717) 787-1382
Datedl NoVember 13, 1987
~~-J. '
Jeffe~ S. Sna~lY
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IN REI ) IN THE COURT OF COMMON
) PLEAS OF'COMBERLANO
ESTATE OF ) COUNTY, PENNSYLVANIA
)
ERNEST 0; HELMICK, SR., ) ORPHANS COURT DIVISION
Deoeased )
) NO. 21-79-0452
APPLICATION FOR LEAVE TO WITHDRAW
AS COUNSEL OF RECORD FOR RESPONDENT
AND NOW, oome~ Jeffery S. snavely, attorney for the
commonwealth of pennsylvania, Department of Revenue,
Respondent in the above-captioned appeal, and applies for
I
leave to withdraw Karen L. Stevens as counsel of record
for Resp~ndent and in support of said application, states
as follows I
1. Karen L. stevens waa an Assistant Counsel for
the Department of Revenue, Commonwealth of Pennsylvania,
and is Counsel of reoord in the above-oaptioned Aotion.
2. Karen L. Stevens resigned her position as Ass[stant
counsel effective November 4, 1987, at the oloee'of business,
and wi,ll no longer rep,resent the Department of Revenue,
Comm~mwea1th of Pennsylvania.
to be held by Dauphin Deposit Bank and Trust Company, and invested
and re-invested, from the date of that Order ~til this date and now
amounts to approximately $-7- i1..~Hau .""" "
2. David R. Dodd, as Co-exeoutor of the Estate of Ernest D.
Helmlok deceased, and as Trustee of a Trust created by the Agreement
of Trust dated June 14, 1971, and as amendod February 4, 1975,
between Ernest I). Helmick and Dauphin Deposl t Bank and Trust Company,
is hereby excused from posting any bond to secure his faithful
performance of his duties as Co-executor and Trustee, as auah bend
was required In the Order of this Court dated June 30, 1983.
3. Dauphin Deposit Bank and Trust Company, who served as
Co-executor of the Estate of Ernest D. Helmick, deceaSed, and as
Trustee of the Trust created by Ernest I). Helmick by an Agreement of
Trust dated June 14, 1971, and as i'lfOended February 4, 1975, prior to
the Order of this Court dated June 30, 1983, Is hereby authorized and
directed to transfer to David R. Dodd, I.\S Successor Co-executor and
Successor Trustee, all funds and assets now in the possession of
Dauphin Deposit Bank and Trust Company belonging to said Estate and
Trust. 'Such transfer shall be completed as soon as possible after the
filing of this Stipulation ilOd Order.
4. ,From the funds recei ved by him as Co-executor and Trustee,
David R. Dodd, Esquire, shall make the following payments,
distributions, and disbursenents in the order that follows I
A. 'rho sum of One Hundred Thirty Thousand Four Hundred
Ninety-Six Dollats llnd Fifty-Two Cents ($130,496.52) to the
Internal Revenue Serv Ice as payment of tho federal satata tllX
"1 \ l I" 'I I): ;';1
. -( j' ."..1' ~
liablli ty (which includes interes t and statutory mlrl I tionll tJo
August:. 31, 1986) due from the mstate or mrnellt I). IIa1mlqk,
deoealled. In add! tiorl thereto, all statutory ad\l I Hons, I f I1~Y,
'and Interest which <ICorus on said Codata1 r~stat:e tax lil1bllt ty
from August .31, 1986 to tho date of payml;lnt.
B. The sum of Seventy-Eight Thousnnd might Hundrer1
Seventeen Dollars and Soventy-Sovon CentFJ ($78,817. TI) to the
Internal Revenue Servioe as payment of I:he income tnx llllblli ty
(whioh inoludes Interest and IItatutory additlonl3 to Tlugust 3l,
19a6) due fran the l!)rnost D. lIelmink, deoeased, 1'ruFlt for the
calendar year 1980. In odditlon thoreto, all .tatutory
aqditions, if any, and interost whioh I1carue on silicl inoome tax
liability from August 31, 1986 to tho date of payment.
C. The sum of Nine Thousand Six lIul1<1r~l Irol:t:y-One Dollurs
and Seventy-Five Cants ($9,641.75) as l'>l1ymont: of tho income tax
liabilities (which include interost antlstlltut,ory IIdr1it:lons to
l\ugust 31, 1986) due from Ernoet D. Helmick, .Jr. l1l"Kl Dorothy J.
Helmick for the oalendar years 1979 Rnd 1900. In addition
thereto, all statutory addl tlone, if IIny, Qml inter.l3st whioh
aoorue on said Income tax qabilitlos fr.om Tluyusl: 3l, 1986 to
the date of payment.
D. The sum of 'Pen Thousnnd 'Phr!)/) Hundr.od mtghty-onu Dollars
. and Two Cents ($10,391.02) nB pn~'"")nl; of the Inoome tax
liabilities (whloh inolude inl:er.ent; II1\d st:ntul:ory nddltlons to
August 31, 1906) due fran Oor.llld K. Swool:(o)n nl)"1 01111 L. Sweeton
for the oa1endar yuorll 1971J and 19110. In I1ddll:inn theroto, all
, '
I ! 'I 1)( ,,,
l" I I, ,I , )1 j
between Twenty-Four Thousand One Hundred Twenty Dollars
($24,120.00) and the payments to the Internal Revenue Service
ptovided for in Paragraph 4 (D) above. It is the intention of
. this Stipulation that the total distribution to Gall SWeeten,
Ino1uding the f.lI11ounts paid to the Internal Revenue Servioe on
acoount of income tax and interest due, shall be no more than
'l\'Ienty-Four Thousand One Hundr.ed 'lWenty I)ollars ($24,l20.00) at
this time.
c. 'ro Ann Lefevre, that amount equal to the difference
between Twenty-Four Thousand One Hundr.ed Twenty Dollars
($24,120.00) and the payments to the Internal Revenue Service
provided for in Patagraph 4 (E) above. It Is the intention .of
this Stipulation that the total distribution t.o Ann r,efevre,
Including the amounts paid to the Internal Revenue Service on
account of income tax and interest due, shall be no more than
Twenty-Four Thousand One Hundred 'fwenty Dollars ($24,120.00) at
this time.
D. To Amy Ensminger, the sum of Twenty-Four 'l'housand One
Hundred Twenty Dollars ($24,120.00).
6. David R. I)odd shall r.etain any funds belonging to the Trust
oreated by Ernest D. Uelmick by an Agreenent of Trust dated June 14,
1971, and as amended February 4, 1975, betweon Ernest D. Helmiok and
Da\.1phin Deposit Bank and Trust Company until further Order of Court.
He shall invest .dl1<l manage the assets of the Trust in accordanoe with
Seotion 7302 et seq. of the Pennsylvania Decedents, Estates and
v'iduclaries Code and the duties and llMitations set out herein. He
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PAYMENT,
Dfl.oh Ih. lOp porllon of thla Nolloe end aubmlt wilh your p.ym.nl m.de p.y.bl. 10 Ih. name ,.nd .ddreaa printed .on
Ihe rev.... aide. '.
Allp.vmenle recelv.d .h.1I flral be.pplled 10 .nv InteruI which m.v be due wllh any re,nllnder Ippll.d 10 Ih. IIx.
REFUND (CRI: A refu~d of I Ill< c,odlt. whloh WIG nol reqUealed on Iho TIX Return. mlY be requealed by compl.tlng an "Appllolllon
for R.fund at P.nnavlvlnll I~herltlno. Ind Eal.t. TIX" IREV- 13131., Appllo.llona are ,v'lllb.le .1 the Office
of the R.gl'ter at Willi. Dnvot the 24 Revenue DIDltiOI Offloes. cr from Ihe Depmmen\'a 24-hour
Forma Ordering lelephone Iln.. In Harrleburg - (717) 787-8094. In Phllldelphll - (216) 560- 2066,
or In PlIlsburgh - (412) 665- 3601.
RIiPLV
TO: QuestIons regarding errors contained on this, notice &hould be addresssdto: PA Dopartmenl of Revenue, Bureau
of Indlvldull T.xea. ATTN: Posl A....em.nl Review Unit. Dept. 280601. Harrlaburg. PA 17128-0801.
17171 787-6605,
DISCOUNT; If Iny IIX due la plid within Ihree (3) cllendar monlha Itler Ihe deoadent'a dellh, I five perc.nl 16%) dllcounl of
Ih. IIx plld la .1I0w.d,
INTEREST: Intereal 18 chorg.d beginning Wllh tiral dlY of delinquency. or nine (91 month. Ind one (11 d.y from Ihe dlle ot
de'lh. 10 Ihe dlle of Plyment. TlxeD which bec.me delinquenl betore Jlnuorv 1. 19S2 bear Intereal II the rat. of aix
(6%) perc.nl per Innum clloullled II I dlllv rate of .000164, All I.xea which b.clme dellnquenl on Ind .fter
Jlnuary 1. 19S2 will beor Inlereol .1 I rale whiCh will vorv from cllendor vear to cllendl' ye.r wilh ,lh.1 rate
ennouno.d by Ihe PA DePlrtment of Revenu.. The IPpllolble Inleresl ralea tor 1982 Ihrough 1989 Ire;
.Y.!!L Inloreal Rile Dlllv Inlereal FIOlor .Y.2!!. Interoal Rill Dilly Intereal Flctor
19B2 20% .000648 1986 lOr. ,000274
1983 16% .00043B 1987 9% ,000247
1984 11% .00030 I 1988 11% .000301
1986 13% .000366 1989 11% .000301
1990 11~, .000301
--Inl.rlll la oalcullted la followa:
INTEREST' BALANC! OF TAX UNPAID X NUMBeR OF DAYS D!LINQUeNT x DAILY INT!REST FACTOR
- - Anv Nolloe lsaued Itler Ihe I.x becomea dellnquenl will rnfleel or, inlereal clloulllion 10 flUeen 1161 diva
beyond Ihe dlle 01 Ihe Ineumeh\. If plymenl IS mlde IUer Ih. Inlereal OOmPUIIIIO" dll. ahown on Ih. NOllte,
Iddltlonll Inloreal mual be Olloul'led,