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HomeMy WebLinkAbout80-00073 ~ ~ m ~ .~ II a ~ Ii r!3 . t) . I r!3 ~ I ; 0 fI) C'j f" CI -0 co . - N\ .s 'lit ., ll\ 0 M 1;; Z au \~itness~ AL..--vM/L/YF#t a.~~ /S-/9 J Hamilton C. Davis, Esquire r-O::REA & DAVIS, 24 W. King St. Shippensburgr PA 17257 ,", .'1 ,:"1...1 PETITION FOR PROBATE No. ~1.80 OF WILL AND LETTERS TESTAMENTARY in the Estate of HELEN B. \'lRIGIT HAroLD B. M:IJ\NE, Acting , deceased. To Register of Wills for the County of Cumberland, in the Commonwealth of Pennsylvania. IS Petitioner(:s) IlIlCIl! the execut or named in the Last Will and Testament of Helf>-'1 B. \~right dated lip"; 1 ,n. 1 QI;9 . Decedent was a citizen of the United States and a resident of Township Southanpton ~, Cumberland County, Commonwealth of Pennsylvania. Decedent died on M:Jndav the 12th A. D. 19 79 , in the County of J r /.h." h- I " V\ at the age of 7b years. Jlim kGs her Decedent has not been married and has not had children born to tmn since the execution of the above described Will. Decedent was possessed of personal property to the value of $1,000.00 and of real estate to the value of day of NoveniJer , State of fJ'2.0} 0 ()cJ. cJ;:) estate situated as follows as near as can be ascertained; said real Southam:>ton T=hip. CuIltlerland County. pennsylvania ~ Therefore, your petitioner(jl) respectfully applies for the probate of the said Last Will and Testament and for Letters Testamentary thereon. Dated January 23, 1980 his V ~ nark Ralph A. Gutshall R. D. 2 Name and address ~Of p,m;one'(~ "'.-~ n~ Id~ ~ . . ~""/I~F#Lp~ ~% COMMONWEALTH OF PENNSYLVANIA} ss COUNTY OF CUMBERLAND Shippensburg, PA 17257 RALPH A. GUl'SHALL named in above application, being duly sworn according to law say(s) that the statements set forth in this petition are true to the best of his knowledge and belief. Ralph subscribed before his sworn and me January 23 1980 , ~~~)y,~V~\(~ . Register \;ufO Harold B. l>k:Lane, Acting .e.--'- Filed; ~/- Fo - ..a February 4. /() - .:::;y.>~ -.;- 1980 Attorney: , -. .~. devise and bequeath the rest, residue and remainder of my estate as follows: One-fifth (1/5) of my estate to Mary L. Haas, Chambersburg, Fa. or her heirs. One-fifth (1/5) of my estate to Nancy F. Graham of Millmont, Fa. or her heirs. One-fifth (1/5) of my estate to Mildred B. Piper, Carlisle, Fa. or her heirs. One-fifth (1/5) of my estate to Clulrles Baughman, Gettys- burg, Pa. or his heirs. One-tenth (1/10) of my estate to John Baughman or his heirs and one-tenth (1/10) of my estate to Robert Baughman or his heirs (this represents the share of their father). SEVENTH: I hereby nominate, constitute and appoint Ralph A. Gutshall to be the executor of this my Last Will and Testa- ment. If Ralph A. Gutshall predeceases me or for any reason is unable to serve, then I hereby nominate, constitute and appoint Charles Baughman to be the successor as executor. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this my Last Will and Testament, written on two sheets of paper, dated this 30th day of April, 1959. )JJ!.uL<.J. 8. Lit (J aLt;- (SEAL) This instrument was by the Tl:!statri.x, Helen B. Wright, on the date hereof signed, published and declared by her to be her Last Will and Testament, in our presence, who at her request and in her presence and in the presence of each other, we believing her to be of sound mind and memory, have hereunto subscribed our names as witnesses. /~ ?I it; /{/ ~. f '1J l_dld'<l.j e if::LurtZ-e I McCREA & McCREA ATTORNEYS AT LAW NEWVILLE & SHIPPENSBURG PENNA, [~''#f!)'f!i'~; ~,~}>, '. ~~i, I,..,,~,:..... 1}1] Ii.."....... I. ~~.:j\~, tti,...~..;\..~. ".:',', ~0~~t:e' . ~'I."""" .. ~1~i6f;' :M""""'" , ~ j\:" , IC\~.:'r:. , 1: .h.... 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OATH OF SUBSCRIBING WITN~SS COMMONWEALTH OF PENNSYLVANIA ! ~s: COUNTYOFCUMUERLAND This....... ............ ...... ~.~.~~.... ..... .......... ,....... ...... ..... day of............. ....... ..i!.<m.W!F.i... ..................... ..... A. U., 19..~g.... Harold B, M::Iean, Actll1g before me ~ Register for the Pl'llbate of Will~ and granting letter~ of Administration in and for said County of Cumberland. in the Commonwealth of Penn~ylvania, personally came .............. Mildred C. Russell Davison, one of "",'..'.""""""""""".."".."""""....,..,..,"""""",.,."""""""""""""",...".,...,.."",.,.,..,.",.,.."""""""""""""""",.." the subscribing witnesses to the foregoing instrument of writing purporting to be the last Will and Testament of ............?~~~..!?:..~.J;"~51!'!!;.... ................. .............. .... ...... ....... ....... Dated . ...~!?:r;~~..~~!...~???......... late of...........~?0.~~!:l..~~~~?.......................................................... Cumberland County Pa.. deceased who being duly ..............~rn................... according to law. depose and say, that .....~h!L!':'!!~..................... tr' present. and saw and heard the testa....~......................... ..... !l!,,!),(ID..J?!.. .\X+.tql).t........................................... sign. seal. publish. pronounce and declare the said instrument of writing as and for Jm;'............. Testament and Last Will. and at the time of so doing ............~):1~................................was of sound and disposing mind memory and understanding. t.o the best of .............h~L.........................knowledge. observation and belief. ............~::!:.~.................... and subscribed before ./ 1 i} . . "'" t' (' /Lv' ,lv.-,1 _ <,--. l-t..lt.oLtl /'-L(.~,.'Ll_: '...": :\...........L............................................................... Mildred C. Russell Davison ..:..... J .~~~~.................. Harold B. M::Iean, Acting AFFIDAVIT OF DEATH COMMONWEALTH OF PENNSYLVANIA I ss: COUNTY OF CUMBERLAND ~ Ralph A. Gutshall . ............................................................................................. ...... .......................... .................... ..............bemg duly ..........~~............................ says that as nearly as can be ascertained the said decedent .......................... ~1~B.Wri~t . ................................................. ...................................................................... .............................................dled on .........~~~~............................ the ................~~~.........day of ..........~~~........................... A.D.. 19.~~... at or about .......................................... o'clock. ....M. ............~~..!9.........................and subscribed this ...................~~.7.~.................... day of :!.~~~~~x:....... 19.~~...... before Ralph A. Gtushall w~~(?Jr=.........m 1I...e/l/VYLd~ F q P'__h r ...~.~t.~~1:~.,~.O'--MI..p..~.P.~.t.y ~ Register ,. "'- Harold B. I-k:Lean, Acting 300 L ,-:. OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA ( COUNTY OF CUMBERLAND f SS: Before me'. the Register for the Probate of Wills and granting of Letters of Administration in ani! for the County of Cumberland. personally came ..................~~r.!"!..~:...~~!~.<;1.~.L................................................ who. being duly .......~m............. do~~........ delloHe and say thatlls....~~~:r;............................................. of the last Will and Testament of ..............~~~~..~.....~!!:~9.I:t.t..............................................................deceased ..........~~........... will well and truly administer the goods and challels. rights and credits of said deceased according to law. And also will diligently comply with the provisions of the law relating to Transfer Inheritances. ..~.m..:;e........... and subscribed before me. January 23 80 ........................................................ A. D., 19............ ~.~..::t.}x1S..~~~................ ~ltegister Harold B. M:::Iean, Acting Ralph A. Gutshall his ( ) nark ~~~~~~.;.......... ...r....... ..?r>.........:................ ................. .... .(.y~................ Witness: , .. 1LA.~'zl/lt F4t~~tt '''; 0; 'OJ 'Ul ,Ol ~ :~ ..... 'OJ 10 N' LL. OJ' 0 ~ *i t? ~; ~ r.d H ~ :>,j -.J ~ 0 f'. 0 ~, 1', -.J ~ I: Ill' 0, . :::: .. :3, OJ: - III ~ U, ~: I: ~ ~: .0: .-I, Z .5 [ii, Q), N; [iI 1'<, 0: H "t:l 1" co; gj OJ ~ "t:l .-I, . : ... 1"1, _: 0 M,: .s " *' ': .s l':: OJ "t:l ~ "t:l bO OJ Ul <= Ol - r.<l 'M '" p.. ~ DECREE Be it remembered that on the ........~~.?......... day of ...........~.~.7.?;r:~~;r:.~.... A. D., 198.9......, there was probated and recorded the last Will and Testament of ............!!~~~..~.~..~~!:~~t..................................., late of......~~!:h~~~..~!i!?~P................................. Cumberland County, Pennsylvania, Deceased. Letters ...............~~~~................. were granted to ............~.P.l?:.!!-.:..9);lE!h~;IJ............................................... Witness my hand and official seal the day and year aforesaid/! I -~JL13..... . ~ .. ............!?~J?Ety .. , gister. Harold B. M::Lean, Acting . , Law offices McCREA & DAVIS JOHN McCREA III HAMILTON C. DAVIS 22 B. mOll ST, NEWVII.LE, PA, 172U (717) 776-3211 W. D. MeCllEA (1S0S-ID3Ol JOON McCREA (1031-1071) W. U, McCREA, JR. (1038-1078) McCREA. McCREA (1838-1877. SALLY J. WINDER 24 W, JUNO BT, SRlPllENsnuuo. PA. 172.57 (7171 632-67\3 August 19, 1980 Register of Wills CUrrberland County Court House Carlisle, PA 17013 Fe: Estate of Helen B. ~lright - File No. 21-80-73 ~ Mrs. Lewis: Enclosed please find the Inheritance Tax Retum in the above Estate and a check in the anount of $51.44 based on the following calculations: Assets: $3,000.00 Date of Death 11/12/79 4,496.08 Total 7,496.08 Tax Due 8/12/80 Less: Interest to 8/21/80 : Debts and Deductions 7,153.70 3.08/365 x 9 = 0.08 Taxable $ 342.38 Tax $51.36 Rate . III 5 Interest .08 Tax $ 51.36 O1eckenc1. $51. 44 Respectfully submittecl, MXREA & D1\: S. IJ . (!~ Davis HCO/ebf Encl. [ , ..............- COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF EXAMINATION OFFICIAL NOTICE OF INHERITANCE TAX ASSESSMENT '*' COUNTY FILE NO: /- /,'''.. 1 /:. ,) " DATE / . .... ,., '.-, ;.(/:.' " . TO: ,( ~-' ,', ~. I' " if ,~-: ~ / - ESTATE . i ."/,' ,~j ,. .1 ;- Ii \... ,/- "i /1 ',' II:.... ,---'~f ,', -:';.1./ :} /."" r- ;? 1- ,>/- -/;;- /. / ;.' FILE NO. I-.-r-,~ , 1""/ / (/.,- - ~,. / .. ..i' t! $ .' ,,~ 1 + '. /~ ,? . + ._-- x-~ . . ; COUNTY ",' '. J',.'~, ./,,. ,{ . DATE OF DEATH '//,. .' . "/" _u, ~( ., -, . '7 </ . J ,'_" /,'/' " ,.' "7' / /..... )" - '7 Personal Property Jointly Held PropenvlTransfers Total Gross Estate $ /.. /1.- :. TOlal Approved Deductions -'j' /",;;' j I' CI.ar Valu. of Estat. $ "-,L; , ./ .' Less: Approved Charitable Exemplions CI.ar Valu. of Estat. Subj.ct to Tax $ :::-i//'>J~/ Amount Taxabl. @ 6% Rat. $ $ tax due Amount Taxabl. @ 15% Rat. ;..,. /j "/ ~ -;-' -'--' ,.-/, ,'/1 tax due /;'; :.rC. TOTAL PENNSYLVANIA INHERITANCE TAX DUE , ; [-/~v(~.iL.:tX ,/ l '~'~'4' .:...~ (;: ) t. 1/' *"* '" '" '" '" A five;' percent discount totaling $ will be granted if the Inheritance Tax is paid by , /--'\,~ I,?~ ---..f- -/:-v4-. i~ ~":i- / $ ;.;; / 1..- - (j ('-f .!J-/. .1/ ~ - Less Credits: DATE OF PAYMENT AMOUNT PAID DISCOUNT INTEREST TAX CREDIT y~ '.-"'j r//) . -~ ~. $ /.-;". j / + $ $ = S ,>l- i l./_ i/- + = + = Imerest accrues st the rate of six (6) percent per on the unpaid balance of Inheritance Tax from to date of payment. Interest due if paid by annum is --I \-:/'/ '-~~J i <./~:~ / BALANCE OF PENNSYLVANIA INHERITANCE TAX DUE $ I " -r As.....dby: ~~/: :r,<- IlI/I'/,,/ See InformatIOn on Reverse Side Agen' ttit'Cof ~we.lth~J IJj uC ,J m ld,,j,:; (, --. - --- - .. -~ ..-- -:..ou.;~"""'~"",::-qi'(-'i~~~.",",,;'Yi " , Commonw...Uh of Penn'Vlvanla II Oepartmene ot Rlvlnul , Tlln,t.r Inh.rltancl Tlilk R.,ldlnt Olcldont J Alv-464 EX+ (1.801 -h.I., (~ Gul ~~... INHERITANCE TAX RETURN FOR ESTATES WITH GROSS ASSETS UNDER $10,000.00 Estate of ImLm B. \'ffiIG1T Date ot Deatll November 12, 1979 179-10-3813 Last Address R. R. #2, Shippensburg, Pa. 17257 Social Security # Shippensburg Pennsylvania 17257 Bureau File # (Cllyl (State) IZlpl 21-80-73 County File # 1. Decedent died: o tntestate (without a willI D:I Testate Heaving a last will - copy allached) 2. KI Executor~ D Administrator/Administratrix Name Ralph A. Gutshall Address R. R. #2 Shippensburq (CitV) Pennsylvania (StOlte) 17257 (Zip) 3. All correspondence should be mailed to lID Allorney 0 Fiduciary. 4, If an attorney is representing the estate, indicate: Name M::Crea & Davis, Hamilton C. Davis Address 24 West King Street, Shippensburg (City) Pennsylvania (State) 17257 (Zip) REAL PROPERTY _ Identify real property located in Pennsvlvania bV lot anri block number, street address ilnd include a statement of mortgage encumbrances as of the date of death. Estimated Market Value Department Valuation (Official Use Only) Real Estate situate in Southanpton Township, Currberland County, Pa. ronveyed to decedent, Helen B. Wright, by deed of Charles and Daisy V. Boughman dated Marro 15, 1948, rerorded in Deed Book "U", Vol. 13, Page 446.' Total assessrrent for 1979 - 5450. Land Assmt. . . Bldg. Assmt.. 750 ('" 4700...... 3,000.0 / , , (See attached explanation) Total 3,000.00 -'/ C 0 (), cO . 'pOJDlS!60J 5! luno:)::)O 041 4:J!4M U! Sil'WIJU JO OWI!U 1:)0)(8 841 PU8 Joqwnu 1Un03:18 ... 'luno:):>>8 JO odAI 841 pun 41IJOp 10 Bllrp aliI 10 lunO:l38 S.IUBpo:Jap 041 U! UOJOIUI pUI! lod!3Upd 10 Slunowe ^Iloal:l OID:JIPU! pUR JOPI04 aBe6uow JO uOllnlusul II!: IO!:JueUlJ 841 JO J8:31110 oIQ!SUOdSBJ e Aq pau6!s 0'1 unw SHUlOI 43nS '4UJOP '0 GlOp 841 10 so lUOPO::WP 041 Aq pOMO JO llSOdop uo nunowe 01 8UI^JlU8:J '''OP104 oO.Duow JO 'UO!,n,!lSU! 1'!'u'u!! WOJI"'''O, 'um,oJ 04' ,0 p.d . .. pu. '! 4'!M Du!!!! Aq um,o. '!4' ,0 6u!"0'OJd 041 o,!p'd.. A.w nOA :3!ON . IUDpe:)GO" ol.".PIOH 1ulor '0 dI4'UDllI1'ID~ peJ.UI150~ II X08 1[IOdoQ 81uS 4:l14M UI lowoN JO DW8N )(08 HSOdoQ 81DS a poUID\UIUW IUDpD:>8Q 4:J14M UI uOl1nllllUI J0410 JO "tues ,0 nluPPV pU8 swaN 'WlJpa:Jop 041 01 SJOPl04 IU!Or 941 JO d!4SUO!IOJ8J on,. pUB pOJ8IS!6aJ 5! )(oq 0111 1l:l!&IM U! (SI9WeU alii 'POI8::101 S! )(0'1 I!SOdap ales 841 aJ84M UO!inl!ISU! J&410 JO 'luoq 84110 SSSJppe puo aweu 841 opnj:lul "Alnd8p JO IU8Bo se J0410uU Aq SSO:l:lB JO 14B!J 41lM sweu ,lEIOP!^!PU! s,luapO:lap U! JO 'J8410UB JO ^lndOp JO ~ua60 ue so JO '41!M A1IU!O! JO 'SWDU IDnp!^!pUI S,luapa:lap 841 ul pSJSU!BSJ saxoq l!sod8P OlOS 110 U!1 '~1t-,ON auON lel01 (^IUQ Ssn IB!:J!JJO) UO!~DnID^ lusWUDdao " . , "?7If!!\I snlDA ~8)pew paUIW!U3 "yloap JO SHIM OMI U!41!M paUOJSUEUl AuadoJd IOUOSJad pUB IDSJ 110 un - SlJ3::tSN~I:f.L auON lel01 (^IUQ ssn 10!:llJlQ) uO!lllnID^ IUDwuedoa an leA 18)peW POIllW!lS3 'd!YSJo^!o\Jns JO 1461J 41lM SIUDUSI IU!O! SlJ Ispo410ue 41lM luapa:Jsp S41 Aq pauMo A1JadoJd leUOsJad pUD IDaJ liD un - A.LlJ3dOl:ld 03NMO.A 1.LNIOr lel01 . J I)'?[,-/. ir /,80' 96~' v /OO'ITZ'Z ll+Eap JO 6+Ep JO SE OO"[Ei\. - a:ro+s ,ua00:t6 r[eUlS UJ ,uO+traI\llI +5610 .:mp6::> T funqsUClddf1.jS JO }{lIES TEUOHEN +S~.;r , L-8ZL-LE9# +unOO::>V fiuppatp ....OO'SZ tllO'09Z'Z / (AIUQ GSn le!:J!JJO) uO!lenIU^ luawuodoa anloA 18>1JeW pa~QW11$3 "410ap JO aW!1 84110 Iuap -8:Jap 841 Aq AlIlmp!^!pUI paUMo A1JadoJd IQUOU8d aIQ!6uQ1UI pue D1Q!6uDl 110 U!1 - A.Ll:t3dOJJd 1~NOSI:f3d I " Fe: ESTATE OF HELEN B. \'lRIQiT Estate No. 21-80-73 EXPUlNATION OF VALUATION OF RFJ\L ESTATE The valuation figure of $3,000.00 for the real estate CMlled by Helen B. wright is utilized because of the existence of an lIDexecuted, oral agreerrent between the decedent and Ralph A. Gutshall. Mrs. l~right and Mr. Gutshall lived together for a period of a.lnost thirty years and at the tine theyromrenced rohabitation, Mr. Gutshall was rrarried to another womm. The land in question was purchased in the decedent's narre only in order to avoid a possible claim by Hr. Gutshall's wife in the case of his death. Mr. Gutshall supplied all of the funds and labor for tl}e construction of the inproverrents upon the land. The terms of the agreenent between the decedent and Mr. Gutshall were that she was to hold the title to the real estate and then convey the title to him after the death of his wife, or their divorce. Mr. Gutshall's wife died on October 30, 1975, but the transfer of title was neglected but the agreerrent not abandoned. As part of the agreerrent Mr. Gutshall was to conpensate the decedent for the value of the land at the tine of its transfer, thus. the valuation utilized is based upon the land value only. 'Ihese two old people did not want to fornalize their agreerrent in writing because of Mr. Gutshall's wife, and, in order to protect Mr. Gutshall from the potentiality of Mrs. Wright's death (which did naterialize), she devised the real estate to him in her Will. Because of the existence of their agreerrent, hCMever, the l~ill only transfers the beneficial interest in the land to Mr. Gutshall and, therefore, that interest is the only interest which should be subject to inheritance tux. D.te N.me of Payee DEBTS AND DEDUCTIONS Nature 01 Debt Amount Fogelsanger Funeral Horre none Filing ~~nACh,e~i~in9 fees M::Crea & Davis Ralph A. Gutshall oll ver oil conpany Emily Padanonsky, Tax Coll M:1sland Associates Carlisle Radiology Associates Carlisle Hospital Chanbersburg Hospital Health Care Rental Co. Ralph A. Gutshall Funoral cxpenses paid 1,584.00 Family cxemption {will not bc allowed unless decedent died residing with D porent, spouse or chlldron.l Administration Expensos 127.00 Counsel Fees 1,000.00 Fiduciary Commission 1,000.00 {Other Debts and Claims I Book Accomt 1979-80 School tax Medical a=mt Medical aCa:lmt Book Ac=unt Book Account Book Ac=unt Reinburserrent for wan 335.25 355.72 865.00 105.00 216.78 12.45 52.50 1,500.00 Total 1,153.70 ~\;,(~t~.~~erR' I ~c:;e:Z;,;e mmined ,his reR~Tr~ thf\'e~t 't_:..t~t~e<fe belief, it is true, correct and complete. ~.r ,......... TY', v,; s: (.v ") fl..t /fy- k :II )9 Jf{'O W~ 11~ 5ign~!mofFiduciarv Date I do hereby certify that I have appraised the assets contained herein in conformilY with Pennsylvania law, > ~ .)0; t<J-'f /" / -frl1>A,7 -",/ ./ 10 1..Jn /.f IJ ~ Apprai!:er Date ' ~ In the event that any future interest in this estate is transferred in possession or enjoyment 10 collateral heirs of the decedent afler the expirntion of any -t estate for life or for years, the Commoowealth hereby exprt.'ssly reservl.'5 the right to appraise and assess transfer inheritance taxes at the lawful collalelal ct roto on any such future interest. U ii: u. g Debts and deductions are allowed in the sum of S --1.-1. 53 .1/J ot / ; 1 lll- ~ J; (! , 1..-1.<1- " (...t.4J Act/ster of Wills percent. .J..o - 3 () - O() Date BENEFICIARIES BENEFICIARIES AND ADDRESSES (Stitt full nemes end addrlKlOS of .11 who hIVe an intont\t ellher vOlt.d. contingont or other InterMtl Ralpl} A. Gutshall R.R.#2. Shippensburct Pa. 17257 John E. Baugtunan 5081 Stacy Dnve Easf;l\p~(Jl U,n'",; "h"rg, p" 1 7111 INTEREST OF BENEFICIARY IN ESTATE RELATIONSHIP TO DECEDENT SURVIVED DECEDENT STATE YES OR NO AGE OF LIFE TENANTS OR ANNUITANTS AT DEATH OF E EDE T none ~ 411 Westover Rd. ,Shippensburg,Pa. 17257 brother yes sui juris Mrs. Mar.y L 5825 Race Track Ri., St. '!'hOlll3.S, Pa. 17' 57 sister yes sui juris Charles Baugtunan brother es sui uris 2111 HCMard Ave., G3ttySburg, Pa. l/32 --Mie<: Gut3hall lIoove Mildred B. Pi r sister yes sui juris R.D. 2, Shippensburg, Pa. 17257 . nephew yes sui juris 212 S. 17th St., I.ewi.sburg, Pa. 17837 r- "'0 0 C'l l> m l> :;; l> 0 0 0 en 0 Z Cl C'l C 0 -i s: r- m Z ~ 11' 1" r- m ^ ::0 'II, 'II m -i m Z -i -< en m en II, en 0 -i 0 " ::0 " l> :c ~ 0 i :c I z '"' '" . i Ul Ol j3: . -< -< ~ m m I l> l> ::0 ::0 ~ ~ I-' \J) co . 0 p)' . I-' .... '" U1 ~ INFORMATION PLACE FOR FILING - The return is to be filed in duplicate with the Register of Wills of the county wherein thp. decedent resided. TIME FOR FILING - The return is due nine months after the decedent's death, unless an extension for filing has been applied for and granted by the Secretary of Revenue within the ninc,monlh period. FAILURE TO FILE RETURN - Section 791 of the 1961 St.tute provides th.t ", "any person who willfully rails to file a return or other report required of him. , . shall he personally liable, . . to a penalty of 25% of tile tax ultimately found to be due or $1,000 whichever is the lesser to be recovered by tin! Department of Revenue as debts of like amount arc recoverable by law." o " " n ~ r- c '" m o Z r- ~ " 'qg() 'lb: Pennsylvania D:partrrcnt of Ibvenue Bureau of COlUlty Collections: , E'RCt>I : RE: Estate of Date of Death: FEB 2 0 1980 Helen B. Hright ~bvember 12, 1979 D?ceased It is hereby certified that the above-narred decedent had, on the above date, the fOllCMing a=unts with us: A. CHECKING AC<XJU.ITS Account No. 65'1-'1 l.8-7 B. SAVINGS ACCDUNTS Account No. ))OI1-e.--- Title of Account Date Opened , Balance -# ~ 'J.. f., (). o <g' Hel~ B 'lJ,';'JW- u V1/~"'~w V1 It-- bf'~ Of'.../. "l1- It,," {b-Yn', Title of Account Balance (prin. & int) , Date ~ned C. CERl'IFlCATES OF DEPOOIT NLmDer )/! ~ VI -e.- Date: .:::'(3/'7)0 Date Face Value Ea.m..cl Int.--~ CMners ..-..,- The First National Bank of Shippensburg By~J7'r "1J~ fi..~o- / ; . McCREA & McCREA ATTORNfVS AT LAW NEWVILLE &. SHIPPENSBURG 'ENHA, LAST WILL AND TESTAMENT I, Helen B. Wright, a resident of the Township of South- amp ton , County of Cumberland and State of Pennsylvania, being of sound mind and memory, do make, publish and declare this to my Last Will and Testament, hereby revoking any and all Wills by me heretofore made. FIRST: I hereby direct my executor, hereinafter named, to pay all my just debts and funeral expenses as may conveniently be done after my decease. SECOND: I give, devise and bequeath my home situated in Southampton Township, Cumberland County, Pa. to Ralph A. Gutshal of Southampton Township, Cumberland County, Pa. In the event Ralph A. Gutshall predeceased me then I direct my executor hereinafter named to sell the same at public sale and convert th~ same into cash to become part of the rest, residue and remainder of my estate. THIRD: I hereby direct my executor, hereinafter named, to sell my furniture at public sale and pay the proceeds of same to Ralph A. Gutshall. In the event Ralph A. Gutshall predeceases me then the proceeds from said sale of furnture to become part of the residue of my estate. FOURTH: I give, devise and bequeath my personal clothing to my sisters, if they desire them. If they do not want them, then I hereby direct my hereinafter named executor to give them to Charlotte Miller. FIFTH: I give, devise and bequeath my cedar chest to Alice Gutshall Hoover SIXTH: If Ralph A. Gutshall predeceases me, then I give, . . .,. . '" ',." . ,. ," devise and bequeath the rest, residue and remainder of my estate as follows: one-fifth (1/5) of my estate to Mary L. Haas, Chambersburg, Pa. or her heirs. ,f~:<:~:;'~';;}'", ...:" ...::i,r",lIi..i""''-'I:''/{:'' . . . '''-'~.;~-~~.-~ .;~~f:;;.J 'I one-fifth (1/5) of my estate to Nancy F. Graham of Millmont, Pa. or her heirs. '. ," ~,~ ,"':f" _ ' '~,".p' one-fifth (1/5) of my estate to Mildred B. Piper, Carlisle, Pa. or her heirs. one-fifth (1/5) of my estate to ChErles Baughman, Gettys- burg, Pa. or his heirs. one-tenth (1/10) of my estate to John Baughman or his heirs and one-tenth (1/10) of my estate to Robert Baughman or his heirs (this represents the share of their father). I'~: SEVENTH: I hereby nominate, constitute and appoint Ralph A. Gutshall to be the executor of this my Last Will and Testa- ment. If Ralph A. Gutshall predeceases me or for any reason is unable to serve, then I hereby nominate, constitute and appoint .' Charles Baughman to be the successor as executor. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this my Last Will and Testament, written on two sheets of .. ',....:.... ," paper, dated this 30th day of April, 1959. IJp ~. B . tlJ ~ (1o.t_T:;- (SEAL) This instrument was by the Testatrix, Helen B. Wright, on the date hereof signed, published and declared by her to be her Last Will and Testament, in our presence, who at her request and in her presence and in the presence of each other, we believing her to be of sound mind and memory, have hereunto subscribed our names as witnesses. II! --- / // j GY - V fj/J /1/. /1(// /I &at.!". 'ji L,jj"-LJ ~ ICd.~cl} e.-~ . McCREA & McCREA ATTORNEYS AT LAW NEWVILLE &. SHIPP[NSBURG PENNA. -.. REV0484 ex.. (3.80) INHERITANCE TAX SUMMARY SHEET (BUREAU USE ONLY) FiI e Number 21-80-0073 Estate Name WRIGH'l'_,_l!e~en B. Date of Death 11/12/79 Social Security Number 179-10-3813 REPORT OF INHERITANCE TAX APPRAISER I, the undersigned duly appointed Inheritance Tax Appraiser in and lor the County 01 Cumberland Pennsylvania, do respectfully report that I hove appraised tho real and personal property os reported in the laregaing return at the yalues set forth opposite each item in the last column f':) tho right in Schedules "Au, fiB", "e", and "Eu Doted: October 30, 1980 ~/h"/.1 / A'ln?,,,/) INHERITANCE TAX APPRAISER ADJUSTMENTS REMAINDER APPRAISEMENT CODE INVENTORY VALUE AS APPRAISED CODE (HARRISBURG USE ONLY) Real Property (Schedule A) $ 3,000 00 00+ 92+ Personal Property (Schedule B) 4,496 08 '0+ Joint-Held Property (Schedule E) None 211+ Transfers (Schedule C) None 30+ TOTAL GROSS ASSETS 7 496 08 Leu D.bts and Deductions 40- 93- (SCH EDU L E F) CLEAR VALUE OF ESTATE Valuation of life estates or RATE FACTOR PRINCI PLE VALUE CODE annultl.s. . . . . . . . . . . . . . FOR USE OF REGISTER ONLY Tax on $ CODE COMPUTATION OF TAX $ S $ $ 6'- " TOTAL TAX INTEREST FROM BALANCE TO $ $ $ Tax on $ 15% Tax on $ Tax on $ Tax on $ S Exemptions Total Estoto Less Credits DATE OF PAYMENT AMOUNT PAID TAX CREDIT S $ INTEREST FROM BALANCE DUE ~EV.518 FO (7.eO) ~~ COMMONWEALTH OF PENNSVLVANIA DEPARTMENT OF REVENUE BUREAU OF FI ELO OPERATIONS NOTICE OF FILING OF APPRAISEMENT October 30, 1980 Ralph A. Gutshall R. D. f/2 Shippensburg, PA 17257 RE: Estate af Caunty af File Na. Helen B. Wright Cumberland 21-80-0073 Dear Mr. Gutshall: Yau are hereby notifi ed that the original appraisement in the estate of Helen B. Wright has been filed in the affice of the Register of Wills of Cumberland County on October 30 , 19 80. Said appraisement reflects the following valuations: Real Estate Persanal Property Jo in tl y Owned Transfers Total 3.000.00 4,496.08 None None $7.496.08 As to such tax that is paid within three months from date of death, a five (5%) percent discount is ollowable. As to any tax thot remoins unpoid ofter nine (9) months (fifteen months when death occurred from December 22, 1965 to June 16, 1971, inclusive; and twelve months when death occurred prior to December 22, 1965) from dote of death, interest at the rate of six (6%) percent per annum is charged. Any party in interest who is oggrieved by this notice may object thereto within sixty doys after receipt of said notice os provided by Section 1001 01 the Inheritance and Estate Tax Act af 1961,72 P.S. 2485-1001, P.L. 373. Date October 30 , 1980 Signed //( '~J 't I;' J -;(1(' t~' J ~.II~ ) Title Chief Appraiser NOTE: This is not a bill. .J3.EV.457 (l-ao) COMMONWEALTH OF FENNSYLVANIA OEPARTMENT OF REVENU( TRANSFER INHERITANCE TAX RESIDENT DECEDENT INHERITANCE TAX APPRAISEMENT . DEPARTMENT'S APPRAISED VALUE 3,000.00 4,496 08 = - ---- - - -_._-_. Estate of I<RIGHT, Helen B. 21-80-0073 File No. __. Cumber land County Date of DeRth 11/12/79 In the eVlnt that any future interest in till. estate i. tranrlerrod in possossion or enjoyment to coUntor;!1 heirs uf the decodont after the expiration of any estate for IIf. or for year., the Commonwealth horeby expressly I'Mftrves tho riCI1t to apprr.isQ Dnd anec:s trar.sfer inheritance taxes at the lawful collateral rata on any such futuralnterest. PROPERTY REPORTED BY THE ESTATE 1. TOTAL REAL PROPERTY - SCHEDULE "A" . . 2. TOTAL PERSONAL PROPERTY - SCHEDULE "B" 3. TOTAL TRANSFERS - SCHEDULE "C" . . . . 4. TOTAL JOINTLY OWNED PROPERTY - SCHEDULE "E" None None TOTAL REPORTED PROPERTY 7,496.08 PROPERTY NOT INCLUDED IN RETURN BUT APPRAISED BY THE COMMONWEALTH TOTAL UNREPORTED PROPERTY None TOTAL GROSS ASSETS 7,496.08 LIFE ESTATE OR ANNUITY CALCULATION I do hereby certify that the above appraisement is made in conformity with Pennsylvania law and has been filed this day with the Register of Wills. 'y. .- ,,' . I .~..J.; 'L-...;., .I /t f(')' )1. I / APPRAISER 10/30/80 DATE " It'\ N " ..... ~ I:X: ~ <: ~ <Q p.. ..: c: . Z ~ ~ OJ 00 0 .... ... ~ OJ " "" :>: ,Q c: '" N tI) III :J . "" c: ..... ...:l Eo< OJ ... :c . '" OJ ..: '" j:l '" ~ - t-l .... '" U Z g; . .c '" - 0 0<: '" tJ N It'\ ~ - ~ ~ 0 ~ ci ~ ~ f-o 0 '" 0 z ci '" ~ '" >- E-< ci - z Z E-< ~ E-< ~ Z ...:l ci - ci ~ I:X: Z ~ ~ ~ ;:;; 0 :J U (.:I ...:l Z ~ Z ~ 0 0 ..: z - '" - :t ~ u 0 '" ...:l .,... ~ f . - McCREA & DAVIS ATTDRHnS AT LAW NEWVILLE & SHIPPEll!lBURll PENNA, ~ FIreT AND FINAL ACCOUN'l.' OF RALPH A. GUl'SHI\LL, EXB:UI'OR OF THE IAST WILL AND TESTAMENT OF HELEN B. \'/RIGlT, DEI:E/I..<;ED U\TE OF SOUl'llAMPION TCMNSHIP, CUMBERU\ND COUNl'Y, PENNSYLVANIA ********************************************* THE ACCOum'ANT CHARGES HIMSELF WITH THE roLI.a'lING: Property received: (1) Real estate situate in Southanpton Township, C1.lIlberland County, pennsy1vuniCl, valued at inheritance tax value, a:msic1ering oontri- bution of Ralph A. Gutshall . . . . . . . . . (2) O1ecking Acoount No. 637-728-7, First National Bank of Shippensburg (now Comronwea1th National Bank of Shippensburg) ....... (3) Cedar chest - valued at inheritance tax value . . $ 3,000.00 2,260.08 25.00 (4) InventOl:Y of Grocery Store - valued at inheritance ta.x value . . . . . . . . . . . . . . . . 2,211.00 (5) Tax Refund . . . . . . 95.00 76.00 (6) l-Edicare reiIrburseIlEl1t (8) Contribution in cash from Ralph A. Gutshall necessazy to pay bills . . . . . . . . 1,062.06 $ 8,729.14 Total THE ACCOum'ANT CREDITS HIMSELF WITH THE roI.I.aIING: Disburserrents and Distributions: (1) Probate, Advertising and Filing Costs $ 129.00 (2) Bricker FLmeral Horre, FLmera1 Acoount 1,584.00 ( 3) Oliver Oil Conpany, Bcx:>k Account . . . . (4) Emily Padanonsky, Tax Collector 1979--80 School Taxes . . . . . . . . . . . . . . 335.25 355.72 l' ,..I; i..~t GUu .~lU McCREA & DAVIS ATTORNEYS AT LAW Nnnl\Lt & 5HlPPEHSDURG PENNA. ; - (5) Masland Asso., M=dical account. . (6) Carlisle Radiology M=dical Account (7) Carlisle Hospital . . (8) Charrbersburg Hospital (9) Health Care Rental Co. $ 862.00 105.00 216.78 12.45 52.50 (10) Register of Wills, Inher. Tax due (11) Ralph A. Gutshall- Executor's Comn. 51.44 1,000.00 (12) McCrea & Davis, Attorney fee . . . . .. 1,000.00 (13) Ralph A. Gutshall- specific bequest of real estate . . . . . . . . . . . . . 3,000.00 (14) Alice Gutshall Hoover - Cedar Chest, specific bequest ... . . . . . . . Total Disburserrents $ 25.00 8,729.14 ROCAPITULATION Total Assets . . Total Disbursements $ 8,729.14 8,729.14 Balance for Distribution -0- * * * * * * * * * * * * * * * * * * * * * * * * * * * ro~1WEALTH OF PENNSYLVANL"'\ ss a:lUNl'Y OF CUl1BERIAND Ralph A. Gutshall, Executor of the Estate of Helen B. \olrigl1t, Deceased, being duly sworn according to law, deposes and says that the foregoing Account is true and correct, both as to charges and credits. his (~ 1') mark Ralph A. Gu~~t WITNESSES : /I :h ~ if .A' 7/!.!.U/t .J ~(!:a~ Ll....li ~..IU i,,~t 601 ......... ~, n ~ C:-f~: ",'" '!..:;.~,J 1"l','TJ t.:"t, ;:~. .". ~~g ~" :rJ !.:.:"'': :':2 I~::' '.-. : ~ ,l " :~: :.J I '_:1 . , W - .. ." 0 ... ---- ... .." ... ." ,S ''i. . ... [ - , ... :;,~--;. E-< ... v E-< ~. p:: ... Co "--~ Z ~ t!l ... :] 0 , ~-;l H ... O...:l ,,; .. 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