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No, 21:80
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in the Estate of
PROBATE OF
VJ ~""A..
WILL AND LETTERS TESTAMENTARY
P . 'M-<L^-~~
, deceased,
PETITION FOR
Harold B. McLane, Deputy
Ta ni8AsrB e. AR8IiHGQr:I, Register of Wills for the County of Cumberland,
in the Commonwealth at Pennsylvania,
IS
Petitioner(s) are the execut 'R 1)( named in the Last Will and
Testament of LJllaf.!.I?.N P Mt:'(.1I<El- dated APRIL IOII~~r
Decedent was a citizen of the United States and a resident of
(I/()Rn+- N6..rTt!UJ Township
8,,[, lJl'l, Cumberland County, Commonwealth
of Pennsylvania. , T/iv~SbAY
Decedent died on 74,\"!',1.e I the I 7 day of JANVA-AY,
A. D. 19m, in the County of C UN( ..().e~LANj) , State of
_(-l.E,;U ;U..syl... VANIA- at the age of S oJ. years,
__ __ -Am:.
Decedent has not been married and has not had children born to him
since the execution of the above described Will.
Decedent was possessed of personal property to the value of
I(, I D I 00 () and of real estate to the value of
A J O).J'c (.ACe.. -::rolfJr\
IV ,) as near as can be ascertained; said real
estate situated as follows
Therefore, your petitioner~ respectfully :~s for the prabate
of the said Last Will and Testament and for Letters Testamentary thereon.
Dated F.e /.J R U AA. Y 0/ / f,?2)
Name and address
of Petitioner(s)
g, /ifrfl,/?1~4;'~
j ;fE, 'y A-. M~~KtEL
R. D..5 - /3n )( /6 If rv
..sHlf'f'cA.Js!Ju.e,6- ;J..+ /7d5'7
,
,
COMMONWEALTH OF PENNSYLVANIA ~
ss
COUNTY OF CUMBERLAND
13 F7Tr A. ;f16-2f(? <..
named in above applicationj being duly
say(S) that the statements set forth
.s ~(l ~ rJ
in this petition
according to law
are true to the
best of
knowledge and belief.
0'
5'wo R;J '-0 and subscribed before ~t?
me f;.e~RVAfl. f 19 8'0
r911\)~j:;,2,.~'fyJcj- If;.. I Deputy
~ CEfgr - '....
Rid lal d C. A, ,J"" Jel'l, tiegister
}1OEZ
'Jl/PAL/
February 11,
jC.,;J,<j',f' -t.
1980
[S - ;;;.pz..J
:) (l..qUL MAZ."A ~~
Attorney: / J t.Y $, A LLc.I'J .sf
tll./-:~37 -6.2~-~- 5T47'-= COLLCME,.h..It?O/
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estates of such of my children as may be minors, for and during the terms
of their respective minorities, In the same event, I nominate, constitute
and appoint my son, Ronald P. Merkel, to be the Guardian of the persons of
my said children who shall be minors, for and during the terms of their res-
pective minorities.
IN WITNESS WHEREOF, I have hereunto set my hand and seal
this
.:fh
) c --- day of
, 1960.
) ~ 7 1/':'.(
(,1':7 n'Y\.j',<,,--C? ~~~(SEAL)
WARREN P. MER EL
Signed, sealed, published and declared by the above-named
Testator, Warren p, Merkel, as and for his Last Will and Testament, in
the presence of us, who, at his request and in his presence, and in the pre-
sence of each other, have hereunto subscribed our names as witnesses
hereto.
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OA TH OF NON-SUBSCRIBING WITNESS
COMMONWEALTH OF PENNSYLVANIA l
COUNTY OF CUMBERLAND J
55:
-:Fb3 R vA-/< V
/
This, the gr ~ day of
Harold B. McLane, Deputy
before me, Rk.l.u.d E. .~.I.!18rij'i1'<l, Register for
A. D. 19E..-a..,
the Probate of Wills and Granting Letters of Ad ministration in and for the county of Cumber-
land, in the Commonwealth of Pennsylvania, personally came 13i\' .c/ofDIf. L. H;.6.r< K...c' l
ft;\J9 /)FfV is L.
$woR.rJ
sC-H LUSs,c;;L
who being duly
--
according to law deposed and say that they are well acquainted with
the handwriting of
~ M-1 EN
P fi1 &(</:C
to an instrument of writing
whose name is attached as '(C S rfr 70 r<....
the Last Will and Testament of
purported to be
LJM~vErJ
;.
/l1.~~(( ~ (
late of
'fJ 0 /l.. -r H N 6v (<J rI
7b wr/ S'-k~
,
(1uv.-6BluVJO ('OvM r')( deceased
, '
and that the said signature is true and genuine, ~K1*ltklll:SllI~
x lls~llbolxllWent
SWD Q.,.J Ii)
nnd subscribed before me,
day of
f-l~
r.E.IJ(( Uf;--~)C' A. D. 1960
~~~M~'~
. .. _ (h-(\......... Deputy
. , . d~1 ~VI ., Reg ister
this
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/. .!.<,.:t(!1/, ,/:..., .lY./../.i.;'.~I.C'-..
per
Deputy R~,,:!ler
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COMMONWE~....~TH OF PENNSYLVANIA I ss:
COUNTY OF CUMBERLAND \
'-...
ThiS.............................~~................................. day of ......................................... ...................... A.D.. 19.........
"'-
before me Richard E. Anderso~Register for the Probate of Wills and !ITa ting letters of Administration
I~::'.f:::~i~:~~:~:f:~=::~:~:".:==~~=::;z:::::~:~::~~,,~:~::
:::.::I:;:~=I~:::~.:..:.f:=:I~~i;X;'.=:':i".~.P~=: ~~'::]:::']]::'.
lateOf.................................................2:................. ..................~................. Cumberland County Pa., deceased
who being duly.......................................... according to law, d~e and say, that ........................................
present. and saw and heard the tes ................................. .................... ........................................................
sign, seal. publish, pronounce ana:eclare the said instrument of writing as a d for h................ Testament
/
and Last Will, and at the ime of so doing .................................................was of so d and disposing mind
................ .............................. and subscribed before
/
OATH OF SUBSCRIBING WITNESS
.................................................................................
....................................................................................
..................................................................................
Richard E. Anderson, Register
AFFIDAVIT OF DEATH
COMMONWEALTH OF PENNSYLVANIA I ss:
COUNTY OF CUMBERLAND \
...........................................Ll..:~.z!.Y............C!....:........~.:~..~J<::.~.........................being duly
3'-'.)01<,,)
................................................ says that as nearly as can be ascertained the said decedent ..........................
Lv A--I<. (( .L'\J fJ ;\1 E.(!, I( :..::: '---_ .
.................. ................................................................................ ................................................................. .dlCd on
....~[t!:.I!,.~~.:?!::.'(............... the ........(..?..~~......day of ..........~.::.:..::..~:..~.y............ A.D., 19..~9
at or about ........~.~::..:.::i.................... o'clockr.:..M.
.....~.~.~.~.~.........T~............and subscribed this
......!..7..t:::-:............................. day of .:r.1.:~'::..~c.y
19. .8.Q, before
~e.:yu~..jj""'"tL.~~P.~'x
1\ICIUU d E. Aud~l ovu, Register '\.
.i&j~../J.....1!:?4.u............................
OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA}
COUNTY OF CUMBERLAND SS:
Bcfore me, thc Registcr for thc Probatc of Wills and granting of l..ctters of Administration in and for
the County of Cumberland, pcrsonally came ...........p.:::.7.?:..7.......f!...:....0..::::~.0':.~.~.............
who, being duly ..-!!:.~.c?,.t3,!y'....., do .......... deposc and say that as.....<."!..~.:..'::...!:~!..y.......................
. LJ IJ f? t? c/V fJ. /lIl €.Q I(..E l..
of the last WIll and Testament of .....................................................................................~...................deceased
......................... will wcll and truly administer thc goods and chattels, rights and credits of said deceascd
according to law. And also will diligently comply with thc provisions of the law relating to Transfcr
Inheritances. ......~.~~.~~........... and subscribed
before me.
;.....ff44..I!:Y..+!y......E..... A. D., 19 ...r.~..
~.~......f?..)x).~~.~~!:l.~y
<R:wL~~a E. ....u,l............u, Register
;&u,..!Z~.........................
..................................................................................
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DECREE
Be it remembcred that on thc .......}.~~~....... day of ...............I!:~!?7.~.~7.;(..............., A. D., HP.~....., thcrc
b d d d d h I W'll d f Warren P. Merkel
was pro ate an recor e t cast I an Testament 0 ............................................................................'
f North Newton Township C .
lateo ............................................................................, umbcrland County, Pennsylvama, Deceased. Letters
Testamentary Betty A. Merkel
..... .................................................. wcrc gra ntcd to ........................................................ ....................................
Witness my hand and official seal thc day and ycar aforc~
'-- ~~?:.l.:I~;~1lfJ.C\f."-.~.......?~.'f.~~X
Rio)1) d ~. ",.I. 1., Register.
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COMMONWEALTH OF PENNSYJN 1\ NLI\
DEPARTMENT OF REVENUE
BUREAU OF FIELD OFERNrJONS
W.. r:~
. .
''''''....:.- .
.. REV""49 (8-78)
'80 OCT 15 All :33
RESIDENT DECEDENT
COUNTY OF CUHBERLAND
IMPORTANT,
This rerwn must be completcd in dctllilllrlcl filed in dupl1c..It~. \\ilh .111 illl;ldll'd. "'Jlh Ihe RegisH~r of Wills flf Ihe
County where decedent resided; Ih"lIlrn is du~ wilhin llim" Illlmlh... lIfler Lillie uf (h~.tlh, ul1h~~~ an c.'Hension is grunted
by Ihe Secrelary of Rellcnue. (St'CUlln 70.1 of tilt' Inbc:rilolflcc ami EslalC! Tux ,\CI uf IlIfd,)
-
IN TilE MATTER OF TilE ESTATE OF
} I\FFIIMVIT (IF
::::XXNR
WARREN P. HERKEL
(STATE FULL NAME OF DECEDENT)
Late of
Cumberland
C<.'lUnty
Stato of
Pcnnsvl vania
Centre
J'"
County of
~iIlm"K
Betty A. Herkel
Executor
of the ..foto of tho oboyc-named dt'cedt'nt b.,ing duly S.....tH"1, CllpO!'\OS
and soyS
Decedent died
January
ICltalo I!)dving a In.' will, CDPY of .....hlch is hl!,ft'o att(lchnd. }
....,.""
17
, 1'180
(YEAR)
(MONTHI
Name and addre.. of attorney or }
other authorlud repre...ntatlve to whom
cdl co"upondence .hould be moiled.
(DAY}
S. Paul Hazza, Esquire
1315 South Allen Street, State College. PA 16801
That as such Executrix deponent i~ rami liar wilh lhe ~IITairs or said estate .lntl the property cOl1stilllling
(EXECUTOR.>>~HK<<~XI
the aSSets thereof and their fair market value.
That at the time of death there was no safe deposit bo.... registered in decedent's individual name, ur jointly Wilh, or
as agent or deputy of another, or in decedent's individual name, with right of access hy another as agent or deputy, with the
exceplion of lhe following: -
NAME AND ADDRESS OF BANK OR OTHER INSTITlJTtO"l
IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX
NONE
Ti"lIS SAFE DEI'>QS1T BO'< ~ENTED
IN ~1f,MF. OR NAMES OF
REL ATION5HIP Of" JOINT
HOLDER:' TO DECEDEtn
That the contents of said safe deposit box or hoxes arc itemized under Schedules
with the exception of the following, for the reasons hereinaftcr set forth:
of this return~
That Schedule A attached hereto and made part hereof sets forlh fully and in detail all the real property
in the Commonwealth of Pennsylvania of which decedent died having an interest therein. It also sels forlh the
mortgage encumbrances upon each parcel of real properly at the date of death, giving the amollnt still due at
death, name of mortgagec, datc, ratc of interest, and book and page of record th~renf. It also sets forth in the
columns provided therefore thc assessed valuation of each of said p:lrcels. the estimated markel. value thereof
as of dale of death of decedent.
That Schedule B attached hereto and made pan hereof sets forth fully 3nel in detail all personal property
whercsover situated owned by the deceuent at the time uf death; all muneys left by Ihe deccdent at the f.ime of
death, whether in decedent's immediate possession, st.lI\ding 10 decedent's credit in b<lnks of deposit. savings
banks, trust companies, or other institutions, whether individually, or in trust fur any other person or persons
giving also separately the accrued interest lhereon, if :tny, do,\'n to the last interest uuy prior to tlcccdent's
death in the case of savings banks, and to the date of dcccdent's death in all other t.:<lses; all honds. postal
savings, treasury ccrtificates or notes and other cvidence of indebtcdness of the United Statcs to the de-
cedent; all obligations, whether by statulc or agreement they nre designated as lax free, of the United Stutes,
or any st;.\te, or political subdivision thercof. or of any foreign country. whieh are owned at the time of death:
all wearing apparel, jewelry, silverwarc, pictures, books, works of art, household furniture, horses, carriages,
automobiles, boats, and any and all other pcrsonal chnllels of whatsoever kind or nature, left by decedent,
together with the fairly estimated market value thereof; all hands and mortgages held by decedent and of all
claims due and owing decedent at the time of de:'llh, and all promissory notes or other instruments in writing
for the payment of money of which decedent died possessed, of whatsoever nature, with intercst thereon, if
any, giving the face value and estimatcd fair market value thercof, and if such estimated fair market value be
less than thc face value, it sets forth briefly the rea suns for such depreciation as to each item; all moneys
payable to Ihe estate from life insurance policies carried by decedent; all annuity and endowment contracts
the proceeds of which were payable upon the death of the dccedent; all and the corporate stocks and di...idcnds
due '.hereon and unpaid us of the date of death, bonds and accrued interest thereon 10 lhe date of decedent's
dcalh and other investment securities owned by the decedent at lhc time of death, with the market value there-
of at such time.
III t.he cas(' 01' SHcurJUes uf CIOSH fIr fltmll~' corpc.rntJons, the vnllll!s reported nrc as fRr 68
possihtll substnullntf'fl h)' f'Junnclul stnt.l!mfmts 0(' tile (~orporlltlons, showillg the ussel.s and I JtthllJ tics
th~reof /1S of tile date of' cl('nt.h. The scll(!lhllf~ ulso set.s forth Ow Jnterest of ftecedent nt the time of
death In lm~' cO-Iulrtnf"!rshlp or huslness, nHd In support of the vnlll(! of snch Inlerest t.here Is nnne)l'ed to
snitt schedlllf~, ftwlIlclnl sll1temrnts sho\tdllJ!; t.he assut.s nnel lluhll 11,les of snld co-purtllcrshlp or hllsJness.
,\ cop~' of till' co-pnr1Jlf!rshlp llJ;rel!ml~nt, (Jf ornl, It stnlp.ITlf1nt sl'!ttJn~ forth the nature 01' tlllt IIp;reerncnt)
to~~.ther with 11 statement set.tlll~ I'orth tile Cllllruct.l~r of till"" business, Jts locat.lun, Bnd such other facts
pertalnlnA to the huslness IlS mn~' he 11I!rttrmnt t.o It f"ilr unrl .lust "Jlllrulsal of the decedent's interest
ther~ln must he sutJmlttmt. It should 1l1sn set forth tn flemtznd "orm, togethr.r with the fllir market value
thereof, 8.11)' other property OWlwd or bequentlled b)' the deCI!dent nt llll! time of dp.nth.
The Schedule C ntlllcherl hereto unet mnde I,ar t heron r set.s forth 8 true nnswer to cnch inquiry
contnlned therein und in the case of' trnnsfers oI'JlrnIH~rl~', rea) or personal, within two ~'ears of decedent' 5
death, in contemplftt.lon of decedent's rtenth, or Intended to t'lke effect In possession or enjoyment at or
af'tel" denth, said schedule sets forth t.he nuture find value or 5uch proper!)', f,o whom trlUlsferred, the
relationship of the transferees to the '1ecel!ent, the proportlonnte shure received by ench transferee end
all other facts of a pertinent nature re~nrfHnJ.!'; salrl t.ransfers. In the cnse of trunsfers intended to
take effect in possession or enjoyment at or lifter denth, there Is also at.tach'Ht to the 5cherlule a cony
of' the deed, trust ngreement. or other instrument ('reating the trust. Ther'~ Is also set forth In said
schedule II. Its\. of nIl propert.y, rea) and personal, with its value, whfch pn~ses at decedent's rlenth by
virtue of the exercise by decedent, eitlwr indivlduully, or Jointly wilh IlOother, or any power of appoint-
ment vested In decedent., either Individually or joint-1)', by the will, deed, or other instrument of another,
.,1.th a ~opy of the instruJTJ(mt creating such power attllched to the schedule.
That Schedule 0 nttnched hereto nnd made part hereof' sels forth the nRmes nnli addresses of nIl
persons beneficially Int~rested in this estate Ilt the time of decedent's death, t.he nature of their res-
pective interests, their relationship, if any, to the decedent, togethor with t.he ages at the time of
decedent's death of all minors, annuitants and beneficiaries ('or life under clecedent's Will. It also
contains n stat.ement showing which of the beneficll1ries named in the ,tecerlent's Will, If' any, died prior
to decedent, the dates of their denth, their issue, IUHI the relationship of such issue to the beneficiary.
That S.:hedule E at.tached hereto and marte a part hereof sels forth all property, real llnd per-
sonal, owned by the decedent Jointly with another or others, including intangible, stnnding In the name
of the decedent and others, plus the date and plnce of record of Instruments effecting the \estiture of
real estate and the date of acquisition of personulty, plus the nnme, address and relationship, if any,
of co-owners to the deceden t.
That Schedule F attached hereto and made a part hereof sets forth fully and in detaU all rtebts
and deductions claimed for and. on hehalf of this decedent's estate, Inclurling funeral expenses paid;
f'amily exemption, where applicable; costs of administration of this estatej counsel f'ees and fUdiciary' 5
commissions paid or to be paid; cost expended for burinl trusts, tombstones or gravemarkers, and reli-
gious services, in conse'tuence of the death of the decedent; debts nnd cl nims owing anti unpaid at time of
death; taxes accrued chllrAeahle for period prior to decedent's ctenth (except those allowed under Section
651 of' t.he lnheritMce nnd I~state Tax t\ct); together wit.h n statement. of collateral pledgert for obliga-
tions, if any. It Is agreed thnt the flrluclary will present proof of said claimed obltgations upon re-
quest, that if the amount llCtUlllly puid In settlement of uny fee, commission or debt Is less than the
estimated nr~ount cl aiming nnd ullowed, that the same wlll he reported to the Register of 1Hlls, and that
the amount of tnx assessed Clln be renssessert 1 n H.ccordllnce therewi tho
That the totals of the Appropriate columns in Scheftules "A", "n", "e", "E", nnd "F" as directed therein,
have been carried forwnrd and pro]1erl~' registered In the Stunmnry.
Subscribed and sworn to be!orc me thiB .................................
.x:t/!tdo::1Jl~,~,..,......,..........,_..
........................,....~.,......Q"....,?,J....!l,Q.~...Jg,?!L.........,..".,_,..,_..
(StTeet Numbl!1')
... ..Sl~~p pg,n..~I>...J,rgJ.....r^..,....J".n.,5..?.......,...........,.
(City or Town /lnd State)
NOTE: Defore sl~nlng afrldavit make sure u]] hlank Sracf's 111 the Ilfffftavit ulllt schedules annexed lire
filled in with detnlls or the worrt "None", aurt in cuse the assets Include rnre tmd unltstert securities,
securltfes of' close or fnmll~' corporntlons or Il.n interest In nn~' l'o-pttrtnershlp or lmslness, that t.he
data nnd statements required under the ]1nru.c;rnph ulJOve relnt1n~ t.o Schedule "0" ure attachert. .-\lso make
certllln that column #1 in the "StllmJary" hns heen prop(!rl~' complet.er! os nhovc-Iltrccted.
/ (J .-;- ~,
.-................-..-.............
...... ...... day of ...... ........ :......._...._ ..c...........,..... 19..:"..:.....
BETTY C. BRYANT. Notary PUQ\\~
,.... .<. '..."..' ....... ...... . State..Collcgc.Cclllre.Co.P.a... ............
My Commission Expires June 13, 198~
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REv-450 EX+ (3-S0)
caMMDNWEAL TH aF PENNSYLVANIA
. DEPARTMENT DF REVENUE
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "A"
REAL PROPERTY
-~
~
(Instructions on Reverse Side)
ESTATE OF
WARREN P. MERKEL
ITEM
NO.
DESCRIPTIOH
EST IMA TED
MARKET
VALUE
DEPARTMENT
VALUATION
(OFFICIAL USE
ONLY
NONE
NONE
TOTAL THIS PAGE
NONE
I PEV-4S1 noaD)
I: 'COMMONWEAL TH OF PENNSYLVANIA
D[PARTMENT OF REVENUE
:rRANSFER INHERITANCE TAX
. I RESIDENT DECEDENT
,
!
SCHEDULE "B"
PERSONAL PROPERTY
'*'
(Instructions on Rt'vcr.;.'1 Side)
Estate of
WARREN p, MERKEL
ESTIMATED DEPARTMENT
ITEM DESCRIPTION UNIT MARKET VALUATION
NO. VALUE VALUE (OFFICIAL USE ONL Yl
1 19 shs Cumberland Valley Cooperative, preferred 10,00 $ 190.00
2 1 sh Cumberland Valley Cooperative, common 10,00 10.00
3 1977 Dodge Pickup 3,200.00
4 1969 Chrysler Newport 4-dr, sedan 750,00
5 1976 Chrysler Ncw Yorker 4-dr. sedan 2,500,00
6 Ford Dump Truck 500,00
7 1976 Homemade Trailer 100.00
8 1979 Toyota Corolla 2-dr. 4,000,00
\
9 Miscellaneous Personal Effects 100,00
TOTAL THIS PAGE $11,350,00
REV'-4S2 EX+ (3.80)
COIolIolO"WEALTH OF PE""SYLVA"IA
" . DEPARTIoIE"T OF REVE"UE
TRA"5FER I"HERITAHCE TAX
RElIDE"T DECEDE"T WARREN P. ~lERKEL
'E5T~TE OF
SCHEDULE "C"
TRANSFERS
*
INSTRUCTIONS:
1. Answer the questions on reverse side.
2. If the answer 10 any of the questions on the reverse side is "Ves," provide a description 01 the property transferred per
Schedules "A," "B," or "E," its estimated market value at date of death, dates of Iransler, to whom transferred and
relationship of Iransferees to decedent. Attach a copy of any trust deed or instrument relating to the transferred property.
ITEM ESTIMATED DEPT, VALUATION
NO. DESCRIPTION MARKET VALUE (OFFICIAL USE ONL YJ
NONE NONE
TOTAL THIS PAGE NONE hi Mo , w"r;>
u
QUESTIONS CONCERNING PROPERTY TRANSFERS
I. Did decedent, within two years of death, make any transfer ef any ma[erial part of his estate without receiving
valuable and adequate consideration? (Answer "Yes" or "No".) NO
2. Did decedent, within 111'0 years of death. transfer property from himself! herself [0 himself/herself and another party
or parties (inCluding a spouse) in joint ownership? (Answer "Yes" or "No".) -1iQ..
3. If the answer to one or two above is "Yes" and the transfers are claimed to be nontaxable, provide the following
information:
a. Age of decedent at lime of transfer.
b. Copy of death certificate.
c. Affidavit by the allending physician indicating the state 01 decedent's health at time of transfer.
d. All other information supporting nontaxability of transfer.
4. Did decedent, in hiS/her lifetime, make any transfer of property without receiving a valuable or adequate consideration
therefor which was to take effect in possession or enjoyment at or after hiS/her death? (Answer "Yes" or "No".) NO
a. Was there any possibility that the property transferred might return to transferor or his/her estate or be subject
to hiS/her power of disposition? (Answer "Yes" or "No".)
b. What was the transferee's age at time of decedent's death?
5. Did decedent in hiS/her lifetime make any transfer without receiving a valuable and adequate consideration therefor
under which transferor expressly or impliedly reserves for hiS/her life or any period which does in fact end before hiS/her
death:
a. The possession or enjoyment of or the right to income from the property transferred? (Answer "Yes" or "No".) NO
b. The right to designate the persons who shall possess or enjoy the properly transferred or income therefrom?
(Answer "Yes" or "No".) NO
6. If the answer to five b. above is "Yes," state whether the right was reserved in decedent alone or others.
7. Did decedent in hiS/her lifetime make a transfer, the consideratien for which was transferee's promise to pay income
to or for the benefit or care of transferor? (Answer "Yes" or "No".) NO
8. Did decedent, at any lime, transfer property, the bmeficial enjoyment of which was subject to change, because of
a reserved power to alter, amend, or revoke, or which could revert to decedent under terms of transfer or by operation of
law? (Answer "Yes" or "No".) NO
9. If the answer to eight above is "Yes," was the power to alter, amend or revoke the interest of the beneficiary reserved
in the decedent alone or the decedent and others? (Answer "Yes" or "No".) NO
.,
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LAST WILL AND TESTAMENT OF,WARREN P. MERKEL
I, WARREN P. MERKEL, of Penn Township, Berks County,
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Pennsylvania, hereby make, publish and declare the following to be my Last
Will and Testament:
I. I direct my Executrix or Executor hereinafter named to
pay all my just debts and funeral expenses as soon as may be convenient
after: .my decease,
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2. I give, devi~e and bequeath'myentireestate, real and
personal, to my wife, Betty A, Merkel,
3. If my said wife should predeceasE! me, die simultaneously
with me or die within thirty days after the date qf my death, then I give, de-
vise and bequeath my entire estate, real and personal, in equal :shares.to
,: m~' children. In that event I direct that my son, Ronald P. ,Merkel, shall
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i. have the option to purchase from my estate all.of my household goods~ farm
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Ii stock and equipment at a valuation to be fixed by twa disinterested appraisers I
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to be selected by my Executl.'i- ~~reinafter named.. It is my hope that my
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1; said son will exercise this oPt.io'n and be able to keep my children together
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:: in one family on the farm on which I am a tenant, ',If my said soil, Ronald p,
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Merkel, should not exercise the, foregoing option within three months after
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.1 the date of my death, then my Executor shall sell the aforesaid household
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Ii goods, farm stock and equipment at either public or private sale for the best i
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!: 4. I nominate, constitute and appoint my wife, Betty A.
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II Merkel, to be the Executrix of this my Last Will and Testament. If my said
j. wife should predecease me, die simultaneously with me or die within thirty
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j; days after the date of my death, then I nominate, constitute and appoint my
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,; brother, Nevin C. Merkel, to be the Executor hereof and Guardian of the
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estlltes of such of my children as may be minaI'S, for and during the terms
of their respective minorities. In the same event, I nominate, constitute
and appoint my son, Ronald p, Merkel, to be the Guardian of the persons of
my said childrcn who shall be minors,
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for and during the terms of their res- ,
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I have hereunto set my hand and seal i
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pective minorities,
IN WITNESS WHEREOF,
this ','G;!1' day of (J......,,;:;r.
"'f
, 1969,
t.~1'::l ~~_~C? ~(SEAL)
WARREN P. MER EL
Signed, sealed, published and declared by the above -named
Testator, Warren p, Merkel, as and for his Last Will and Testament, in
the presence of us. who, at his request and in his presence, and in the pre-
sence of each other, have hereunto subscribed our names as witnesses
hereto.
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COMMONWEALTH OF PENNSYLVANIA } ss
COUNTY OF 'CUMBERLAND .
Register's Offic-
JUNE 19
Ig8L
I.
MARY C. LEWIS
Register for the Probate of Wills
and granting Lelters of Administration for the County of Cumberland, in the Commonwealth of Pennsylvania, do hereby
certify the foregoing to be a tnte and accurate copy of lb- LAST WILL AND TESTAMENT OF
WARREN P. MERl<EL. LATE OF NORTH NEWTON TOWNSHrP. CUMBERLAND COUNTY.
PENNSYLVANIA. DECEASED. will recorded in WILL BOOK *82. PAGE:jI: 355
ETC. . AND BEING ESTATE NO. ' 21-80-92
as the same remains on file and of record in this office.
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In testimony whereof, I have hereunto set my hand
and officia! sea! at Carlisle, the date above.
~7
. REV0453 EX"- (3'60)
COMMONWEALTH OF PENNSYLVANIA
OEPARTMENT OF REVENUE
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "0"
BEN~FICIARIES
*
(Instructions on Reverse Side!
Estate of
WARREN P. NERKEL
BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED DATE OF INTEREST OF BENEFICIARY
DECEDENT B!RTH
Bettv A, Merkel
R, 0, 5, Box 168N
Shiooensbur". PA 17257 Spouse Yes 11/25/30
-
-
.
The above beneficiaries are living at this time except for the following:
NAME
J
DATE OF DEATH
REV-4S4 EX'" (3.S0)
'CoMMONWEAL TH OF PENNSYLVANIA
OEPARTMENT OF REVENUE
TRANSFER INHERITANCE TAX
RESIOENT OECEOENT
ITEM
NO.
SCHEDULE "E"
JOINTL Y OWNED PROPERTY
(Instructions on Reverse Side)
Estate of WARREN P. HERKEL
DESCRIPTION
TaTAL
MARKET
VALUE
1 Atlantic Breeders Cooperative, 1 sh common
stock 1/24047
$
5.00
2 Atlantic Breeders Cooperative, rcvolving fund
certificates as of date of death:
Se ries T
Series U
Series V
Se ries W
Series X
Series Y
4,44
7,50
65.74
9.68
4.81
38.01
3 Farmers National Bank, Newville, PA.' Balance
in checking account at date of death 3,784,48
4 Peoples National Bank, Shippensburg, PA, check-
ing account 1/47-676-5, balance as of date of
death 52.80
5 Three-story home and acre lot locatcd in Oak-
ville, North Newton Township, Cumberland
County, PA. Value estimated at 30,000.0
5 Farm livestock, equipment and machinery. Value
per appraisal, 153,100.00
7
1 sh Agway, Inc.
25,00
8 Interstate ~lilk Producers Co-op, Hilk check
dated 1/18/80 for January.
849.21
9
Household Furniture. Value estimated at
2,000,00
P
E VALUE OF
, OECEDENT'S
N INTEREST
T
All of the above items were held
jointly by decedent with B~tty A.
Herkel, surviving spouse, of R. D, 5, $189,946,67
Box 168N, Shippensburg, PA,
TOTAL THIS PAGE NONE
*,
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DEPARTMENT
VALUATlaN
(Official Use Only)
..
REV''''S'' EX 1200"01
Fj I e Number
Estate Name _H~I!JlllN_X, _NERKEL _______
Date of Deoth J"nu"r}'__~J ,_1980
Sociol Security Number ~_-27:-9123
REPORT OF INHERITANCE TAX APPRAISER
I, the undersigned duly appointed Inheritance Tax Appraiser in and for the County of._ CumberJtnd
Pennsylvonia, do respectfully report that I have appraised the real and personal property as reported in the oregoing
retum at the values set forth opposite each item in the last column to the right in Schedules "A", OIB", "C", and liE"
Dated:
.TRnllRry 14. 1q81
AYI'J."~' /-A'/~'".I)
INHERITANCE TAX APPRAISER
INVENTORY
VALUE AS APPRAISED
ADJUSTMENTS
COOE (HARRISBURG USE ONLY) REMAINOER APPRAISEMENT COOE
Roal Property (S~hedule A)
Personal Property (Schedule 5)
Jolnt.Held Properly (Schedule E)
Transfers (Schedule C)
s
NONE
11,350 00
NONE
NONE
11,350qO
77,135 16
NONE
00+
92+
10+
20+
30+
TOTAL GROSS ASSETS
Leu Debts and Deductions
(SCH EDU L E F)
CLEAR VALUE OF ESTATE
40-
93-
=
Voluotlan of life estatas or
annuities. . . . . . . . . .. . . .
RATE
FACTOR
PRINCIPLE
VALUE
CODE
FOR USE OF REGISTER ONL Y
TOil on S
COOE
COMPUTATION OF TAX
S
TOTAL TAX
INTEREST FROM
BALANCE
TO
S
S
S
6'.
.,
Tax an S
15C;,
;
Tall on S
s
Tax on S
S
Tax on S
s
Exemptions
Tot01 Estate
Less Credits
DATE OF PAYMENT
AMOUNT PAID
DISCOUNT
INTEREST
TAX CREDIT
s
. S
S
=
S
.
BALANCE S
INTEREST FRO... -
BALANCE OU"
TO
S
,
REV-518 FO (7.801
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COMMONWEALTH OF PENNSVLVANIA
DEPARTMENT OF REVENUE
BUREAU OF FIELD OPERATIONS
NOTICE OF FILING OF APPRAISEMENT
Betty A. Merkel
R. D. 5. Box l68N
Shippensburg, PA 17258
RE: Estate of
County of
File No.
Warren P. Merkel
Cumberland
21-80-0092
Dear Mrs. Merkel:
You ore hereby notilied that the oril>:inal
appraisement in the estate of Warren P. Merkel
has been filed in the office of the Register of Wills of Cumberland
County on January 14 ,19 81 . Said appraisement reflects the following valuations:
Real Estate
Personal Property
Jointly Owned
Transfers
Total
None
11.350.00
Nnn",
None
1111.350.00
As to such tax that is paid within three months from dote of death, 0 five (5%) percent
discount is allowable, As to any tax that remains unpaid after 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 aggrieved by this notice may object thereto within sixty days
after receipt of said notice os provided by Section 1001 of the Inheritance and Estate Tax Act of
1961,72 P,S, 24B5-1001, P.L. 373.
Dote
JAnnA". 14, 191\1
Signed
..Pft'~/" -'-iff,Il.,,))
Title
Chi~f App~AiQ.~
NOTE: This is not a bill.
REV-457 0-00)
. COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
INHERITANCE TAX
APPRAISEMENT
*'
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Estate of
Warren P. Merkel
File No.
21-80-0092
County
Cumberland
Date of Death
January 17. 1980
In thl event that any utura Int.rest In thilestate II transforred In possenton or enjoymont 10 coll~tfllal hoirs of the decedont. tor tho expirat on 0 any
estate for life or for years. tile Commonweelth hereby expressly rosorv8S the right to IIppraise And Dnoss Ifaoster Inhorltance taxes at thlllawful collateral rate
on any IUch futura Intarest.
--
DEPARTMENT'S
APPRAISED VALUE
PROPERTY REPORTED BY THE ESTATE
1. TOTAL REAL PROPERTY - SCHEDULE "A" . .
2. TOTAL PERSONAL PROPERTY - SCHEOULE "S"
3. TOTAL TRANSFERS - SCHEDULE "C" . . . .
4. TOTAL JOINTLY OWNED PROPERTY - SCHEDULE "E"
e
11 0.00
TOTAL REPORTED PROPERTY
11.350.00
PROPERTY NOT INCLUDED IN RETURN BUT APPRAISED BY THE COMMONWEALTH
TOTAL UNREPORTED PROPERTY
None
TOTAL GROSS ASSETS
11.350.00
LIFE ESTATE OR ANNUITY CALCULATION
I do hereby certify that the above appraisement is made in conformity with Pennsylvania law and has been filed Ihis day
with the Register of Wills.
Ph" , , j)
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APPRAISER
01/14/81
DATE
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF EXAMINATION
OFFICIAL NaTICE OF
INHERITANCE TAX
ASSESSMENT
'*'
COUNTY FILE Na:
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Appraised Value of Estate:
Roal Estate
DATE OF DEAT,~.;.;h"-'h If
/7 /1;0
/'
$
Personal Property
+ / I ::.: Ii,.,.) '-()
,
Joinlly Held PropertylTransfers
+
Total Gross Estate
Total Approved Deductions
Clear Value of Estate
Less: Approved Charitable Exemptions
Clear Value of Estate Subject to Tax
$
Amount Taxable @ 6% Rote
$
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Amount Taxable @ 15% Rate
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TOTAL PENNSYLVANIA INHERITANCE TAj,Di,lii:,,,,,,, . 1<(': t /};..,) ;k-y;
* .. .. .. .. * A five percent discount totaling $
will be granted if the Inheritance Tax is paid by
less Credits:
DATE OF PAYMENT
AMOUNT PAID
OISCDUNT
INTEREST
TAX CREDIT
$
+
$
$
=
$
+
=
+
=
Intorest accrues at the rate of six (6) percent per annum
on the unpaid balance of Inheritance Tax from
to date of payment. Interest due if paid by
is
. ,!-,$,~''-'L/'~C-J"t
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BALANCE OF PENNSYLVANIA INHERITANCE TAX DUE
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See Information on Reverse Side
REV.4!S5 E)(-. (;j.HOI
COMMONWEALTH OF PENNSYLVANIA
OEPARTMENT OF REVENUE
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "F"
STATEMENT OF DEBTS
AND DEDUCTIONS
Estate of WARREN 1'. flERKEL Date 01 Death 1/17/8~File No,"';! / - g cJ- 9' c2..
WHEN CLAIMING THE FAMILY EXEMPTION, COMPLETE THE FOLLOWING:
__~~___.___._u__
Claimant
Bet ty A. Nerkel
Relationship to Decedent
Spouse
Claimant's Address
R. 0, 5, Box l68N, Shippensburg, PA 17257
ITEM DATE NAME OF PA VEE REMARKS AMOUNT
NO,
Foeelsaneer Funeral Home Funeral Exncnses S 1 550,00
Potteiee r flemorials Non umen t R7~t;n
Beedlcs Flowers Grave Flower Spray 78.83
Cumberland Law Journal Es tate Advertising 18.00
News-Chronicle Estate Advertising 17,00
Reoister of Wills Niscellaneous Administration Exoenses 150.00
Pennsvlvania DeDt. of Revenue Vehicle Transfer Fees 41.00
Commonwealth National Bank ~ Balance of Outstanding Loan 55,984,71
Agricul tural Stabilization and ,.r.
Conservation Service k Balance of au ts tandi ng Loan 1,821.43
2
Farmers National Bank ~ Balance of Outs tanding Loan 423,64
PeoD1es National Bank ~ Balan ce of Outstanding Vehicle Lo'an 3,146.45
Various Denartment Stores ~ Outstandin<> balances at death . 913.15
Commonwealth National Bank ~ Balance of Outstanding Nortgage .'. 5 ,617,35
S, Paul Nazza Esn ui re Attomevs Fees 4 500.00
Bett" A. Nerke1 Familv ExemDtion 2,000,00
TOTAL THIS PAGE I $77,135,16
1 hereby certify that to the best 01 my knowledge and belief the loregoing is a just and true statement of debts, funeral
expenses and expenses of administration submitted to the estat as d u tions for nheritanee Tax purposes.
. ~ J;. J()-/O~ 9n
URE OF ATTORNEY 1 V DATE
OFFICIAL USE ONLY
DEBTSANDDEDUCTIONSAREALLOWEDINTHESUMOF S 7~ 115: /10 AT
PERCENT.
/-/~ -,rl
DATE
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NOI.L\fINl:lO:lNI X'o'.L 3:lN'o'.L1l:l3HNI1\fl:l3N3!:l
REV"4113 (8"711)
CO/MIONWEAL TH OF PENNSYLVANIA
OEPARTMENT OF REVENUE
BUREAU OF FIELO OPERATIONS
INHERITANCE TAX SECTION
OFFICIAL NOTICE OF DETERMINATION
AND ASSESSMENT OF PENNSYLVANIA
ESTATE TAX
/0 -.:< 'It? (.
TO:
DATE: ~-I'I-;I
ESTATE OF: I1'lrtftft'N ,r.
FILE NO: .;11- 4'0 - ~.:J
COUNTY OF: C v.... b..-;( /"""",:/
DATEDI' DEATH: 1-17-~()
~.r....K<,'/
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/" DET ERMINA TlON:
}, Taxable eslale based upon:
~ The Unlled Slales Eslole Tax Return (Form 706)
The communication from the Federal Government
confirming the acceptance of or changes to the
Federal Eslole Tax Relurn
2. Amounl 01 credit Iar Slale death laxes (os verilied)
3. Pennsylvania inheritance tax asses sod
(excluding any discount and/or inl.rest)
4. Normal inheritance tax paid to other States or
Territories ollhe United Stoles (excluding
any discount and/or interest)
5. Total inheritance lox credits (line item 3 plus line item 4)
6. Total liability lor Pennsylvania estale tax (line ilem 2
minus line item 5)
NOTE: Complate line ilems 7 and 8 ONL Y when delermination
is based on Federal Closing Leller
7.
Amount of Pennsylvania estate tax assessed on determination
doled
Addition (reduction) 10 Pennsylvania eslole lax (line ilem 6
minus line item 7)
B.
Determination prepared by:
Dale:
$ -0 -
$ -0-
$ ~
5 - c)-
$ - 0-
$ -d -
$
J&1r~'
.3-/'T.J'f
~
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B. ASSESSMENT:
1, Pennsylvania Estale Tax rellected an:
line item A (6)
line item A (8)
2, Less credits:
DATE OF PAYMENT
AMOUNT PAID INTEREST
($ I
- (S )
($ )
3. Balance of Pennsylvania estate tax due
Intorcst is due at tho rote of six (6) percent per annum from
Assessment prepared by:
Dale:
$
CREDIT
=
=
$
10 Ihe dole 01 payment.
AGENT FOR THE COMMONWEALTH
SEE REVERSE SIDE FOR INSTRUCTIONS