HomeMy WebLinkAbout80-00141
No, 21.80
1.41,
PETITION FOR PROBATE OF WILL AND LETTERS TESTAMENTARY
in the Estate of LAURA E. SHAY
I deceased.
Harold B. McLane, Deputy
To Aiei'laf8 ~. :'\r:199rl;:Qr:1, Register of Wills for the County of Cumberland,
in the Commonwealth of Pennsylvania,
x~
Petitioner(s) are the execut.ill:J.L.___ named in the Last Will and
Testament af Laura E. Shay dated Jill y ;:>', 1979.
Decedent was a citizen of the United States and a resident of
TOWN$HIP
BaYOI1~t;';< Cumberland County, Commonwealth
North Middleton
of Pennsylvania.
Decedent died on
Saturdav
the
] 6th
day ofpph1"Il~1"Y,
A. D. 19.Jl.L, in the County of Cumberland
State of
Pennsylvania at the age of n years.
ID.~ ~x her
Decedent has not been married and has not had children born to x1ximx
since the execution of the above described Will.
Decedent was possessed of persanal property to the value of
unestimated and of real estate to the value of
$~o.OOO.OO as near as can be ascertained; said real
estate situated as follows 851 W. Louther Street.
Carlisle. Pennsylvania 17013
apply
Therefore, your petitioner(s) respectfully -€Ippli$ for the probate
of the said Last Will and Testament and for Letters Testamentary thereon.
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Name and address
of Petitianer(s)
Dated
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ROGE~ B) IRWIN
4~ s. Hanover St.
Carlisle, PA 17013
COMMONWEALTH OF PENNSYLVANIA f
ss
COUNTY OF CUMBERLAND
HAROLD S. IRWIN , JR. and ROGER B. IRWIN
named in abave application, being duly Sworn according to law
say(s) that the statements set forth in this petition are true to the
best of
their
1
knowledge and belief.): J, !.", ../1 /
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subscribed before i . !t.vG}{J1, ~ L/V'~-/ /\
HAROLD S. IR\m~ ;'! JR. V ....
Sworn
and
::v:j~~R-b~'~Qvh>" 19;:uty
nicl,a,d [, Alldc'i:>O'I, Register
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ROGER ~. IR\-JIN
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Filed; Februa.ry 29, 1980
Attorney: ImlHi, IR\oJIN &
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I, LAURA E. SHAY, of the BorouGh of Carlisle, Cumberland County,
Pennsylvania, declare this instrument to be my last will and testa-
ment, hereby expresslY revokine; all wills and codicils heretofore
made by me.
1. I authorize and empower my executurs to sell any realty
owned by me at my death, at either public or private sale, and to
give good and sufficient deeds therefor, in fee simple, as I could do
if living. My executors are authorized and empowered to continue to
engage in any business in which I may be engaged at my death, for
such period as seems expedient to said executors.
2. I bequeath the sum of $500.00 to Nelson Ronan, in considera-
tion of his many kindnesses to me.
3. I devise and bequeath all of the rest, residue and remainder
of my estate of every nature and wherever situate to my grandchildren
share and share alike.
4. I nominate and appoint Harold S. Irwin, Jr. and Roger B.
Irwin to be the executors of this my last will and testament, they
are to serve as such without bond.
5. I hereby Suggest that my executors retain the services of
Irwin, Irwin & Irwin, as attorneys in the settlement of my estate.
IN WITNESS WHEREOF, I have hereunto set my hand and seal this
301b. day of November, 1978.
'c/l.a~u '0. ,iQ~1
LAURA E. SHAY V
(SEAL)
Signed, sealed, published and declared by Laura E. Shay, the
tes ta trix above named, as and for her last wi 11 and tes tamen t, in the
presence of us, \'lho at her request, in her presence and in the pre-
sence of each other have subscribed our names as witnesses hereto.
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OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA}
COUNTY OF CUMBERLAND SS:
Before me, the Register for the Probate of Wills and granting of Letters of Administration in and for
the County of Cumberland, personally came ..\iA..J:\Qi,..\l..S.:..J.:.J:\VU.I;J......J.l1.,...Il...1\QQ.ER....a.,...J.RY.I.J:N.............
who, being duly ...:1W.C1)::)).............., do .......... depose and say that as..f!.::\~.c;.\\1;R.r.('\.........................................
of the last Will and Testament of ....Laur..o...E.....SJ:U'ly.......................................................................deceased
.......t.Of!Y.......... will well and truly administer the goods and chattels, rights and credits of said deceased
according to. law. And also will diligently comply with the provisions of the .law relating to Transfer
Inheritances. ...~):I.Q.r.n.............. and subscribed
before me.
....;......!..~k....,:t..'J......................... A. D., 19.~.9........
. \-1/~J??t.[l(',,:'d.~~.....P.~p.~y
R~""lu.~...d E. .."-'uatlflEln, Register
/ll I) W~
.....J~.: ...t~~.~.... ........~!.l6............
HAROLD s. IRWIN, ~R.
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DECREE
Be it remembered that on the ........~.?~!.:....... day of ................r..~.~::.~~.~.L..........., A. D., 19 .an..., there
was probated and recorded the last Will and Testament of .~!!-.\!~:!!-...!':.:...~!?1?:y...............................................
late of ..E~f.~).h..r.\,J,.q.1.y7,~.?P-.t::.':I.::~.~~p..!.... ............, Cumberland County, Pennsylvania. Deceased. Letters
.., ..'X ~.;>.tq..I))~.r).t. g.r.Y....................... were granted to . .\i iJ..~: R.:!-.9... 2.:... J.r.w.tI:\..... ..J. r..\... LJ:\ RI!. ~ r....P...... J. r.!'!Jn....
Witness my hand and official seal the day and year aforesaidJ .
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ft.ldHud ;H A.ud\;J.;::tU.lll Reg1ster.
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VCOMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
\
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55:
Harold S. Irwin, Jr. and Roger B. Irwin
._"_.___'~_U ___.._-~--_.- .._- ---.-- --.-..--.---.- ~..'-- -." .-..--.-. --.-.-.-..---..--.
----.--.--.-.......--..-
being duly sworn .._..__._ according to law, deposes and says thatt heY__.:;J,r,"...J;.b-,"--.--------.-_. .------
execQ.t.Q.rP__ __ .__ 01 the Estate 01 Laura E. Sha.y_.__-
late 01 North Middleton Township ___, Cumberland County, Pa., deceased and that the
~arold S. irwin, Jr. and t
within is an inventory made by __.ogeLB- ._lr_wJ.Il..--_.. ._-- - -----., the said execu ors
01 the entire estate 01 said decedent. consisting 01 all the personal prop.rty and real estate, except real estate outside
the Commonwealth 01 Pennsylvania. and that the ligures opposite each item 01 the Inventory represent it's lair value
as 01 the date 01 decedent's death.
SWO~ and subscribed belore me,
BO
~~ S. Hanover street
.....
----
__~lisle,_ PA 17013
Address
Date 01 Death
16th February
---------.--------.
Day Month
19BO
Year
INSTRUCTIONS
I. An inventory must be liIed within three months alter appointment 01 personal representative.
2. A supplement inventory must be Iiled within thirty days 01 discovery 01 additional assets.
3. Additional sheets may be attached as to personalty or realty
4. See Article IV, Fiduciaries Act 011949.
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REV-449 (8.78)
COMMONWEALTH OF PENNSYLV ANI Jl.
DEPARTMENT OF REVENUE
BUREAU OF FIELD OPERATiONS
.*
RESIDENT DECEDENT
COUNTY OF Cumberland
IMPORTANT:
This return lIIusl he comph..trd in dctailul1d filed ill dUJlliclltC, wilh nil ultndwd, wilh the l~cgislcr of Wills of lhe
County where deceuent rcsilll-d; RCl\Irn is due within nim: 11l111l1l!s afler dale of death. unless fill extension is grlllllcd
h)' lhl~ Sccrctnry of RC\lCllUC. ISl'ctiun 7lH llf th~: Inhcrilllllcc and Eslah~ Tux A(lt or 1%1,)
Lcto of
Cumberland
C"oJ
EXECUTOR
IN TilE MATTER OF TIlE ESTATE OF
Laura E. Shay
(STATE FULL N^ME OF DECEDENT)
AFFIIlA VIT OF
ADMINISTRATOR
State of
Pennsylvania
Cumberland
j'"
County of
Harold S. Irwin, Jr. and Roger B. Irwin
ExecutorS
lAlIdGlllXtl':aX<Jl'
of the estate of the above.named decedent being duly sworn, depou
and soy
Decedent died
February
16
I 19~ testate I&\:lYlng a last will, copy of which III hereto attached. }
(~--~~Nif.(<<ci(<<
(MONTH)
Namo and address af ollorney or }
other author Iud repreuntatlve to whom
011 corrupondenco should be moiled.
(oAYl
Irwin, Irwin & Irwin
44 S. Hanover St., Carlisle, PA 17013
That as such executo'rR deponent is familiar with the affairs of said estate and the property constituting
( EXECUTOR-,IjpX;OO>SXoc.wMlXlX
the assets thereof and tht::ir fair market value.
That at the time of death there was no safe deposit box registered in decedent's individualn3mc, or jointly with, or
as agent or deputy of another, or in decedent's individual name, with right of access by another as agent or deputy, with the
exception of the following: -
NAME AND AODRESS OF BANK OR OTHER INSTITUTION
IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX
THIS SAFE DEPOSIT BOX RENTED
IN NAME OR NAMES OF
RI::':LATIONSHIP OF JOINT
HOLiJERS TO DECEDENT
That the contents of said safe deposit box or boxes are itemized under Schedules -
with the exception of the following, for the reasons hereinafter set forth:
of this return,
That Schedule A attached hcrelo and made part hereof sels forth fully and in detail all the real properly
in the Commonwealth of Pennsylvania of which decedent died having an interest therein. It also sets forth the
mortgage encumbrances upon ellch parcel of real property at the date of death, giving the amount still due at
\death, name of mortgagee, date, rate of interest, and book and page of record thereof. It also sets forth in the
columns provided therefore the assessed valuation of each of said parcels, the estimated market value thereof
as of dale of dealh of decedenl.
That Schedule B attached hereto and made pan hereof sets forth fully and in detail all personal property
whcl'esover situated owned by the decedent at the time of death; all moneys left by the decedent at the time of
death, whether in decedent's immcdiate possession, standing to decedellt's credit in banks of deposit, savings
banks, trust companies, or othcr institutions, whether individually, or in trust for any other person or persons
giving also separat,ely the accrued interesl thereon, if any, down to the last interest day prior to decedent's
death in the case of savings banks, and to the date of decedent's death in all other cases; all bonds, postal
savings, treasury certificates or notes and otht'r cvidence of indebtedness of the United States to the de~
cedent; all obligations, whether by statute or agreement they are designated as tax free, of the United States,
or any state, or political subdivision thereof, or of any foreign country, which are owncd at the time of death;
all wcaring apparel, jewelry, silverwarc, pictures, books, works of art, household furniture, horscs,carriagcs,
automobiles, boats, and any and all other personal challels of whatsOlwcr kind or n"lure, left by decedent, '
together with the fairly estimated market value thereof; all bonds and mortgages held by decedent and of all
claims duc and owing decedent at the time of death, and all promissory notes or other instrUl\lcnts in writing
for the payment of money of which decedent died possessed, of whatsoc"er nature, with interest thereon, if
any, giving the. face value and estimated fair market value thereof, and if such eSlimated Cair market value he
less than the face- value, it sets forth briefly the masons for such depreciation as to each item; all moneys
,payable to the eslate from life insurance policics carried by decedent; all annuity and endowment contracts
lhe proceeds of which were payable upon the death of the decedent; all and the corporate slocks and dividends
due thereon and unpaid us of the dale of dc:::Uh, bonds and accrul~d interesl thereon to the date of decedent's
death and other investment securities o,vned by the decedent at the time of death, with the market value there..
or at such time.
In tile CIlSI~ of' s(!cllrlties ot' closl~ or I'flmlly corpcrllt.Jons, the values reported nre ns far as
possiblo su1l5t.nnllutcll l.Jy f'11111nclll.l st.lltCl1IUnts or the corl'orntions, showing t.he ftSS')!.S and lillhil1tlcs
t.lwreor as of t.he clute of dentb. The sl:hr~dllle also set.s J'ortll t.lie interest of rlecedenl Ilt the Ume of
dent.h in IlIlr co-pllrt.nt'rshlp or busIness, 111111 In support 01' Uw vallI!! of such I,nlerest there 1s nnncxed to
5/1111 ScI1l~i\1I1H, flnllnclnl stntemenls ShOWltl~ lhenssets /lllll llahllities of' snlrl co-twrlncrshlp or huslness.
,\ ('opy 01' till' co-pllrtnership ngr('nmr'llt, (If ornlJ a stlltemlmt sctt.1n~ fort.h the nf\ture of the fl~reement)
to~')thp.t' with a stat.ement setLIII~ forth !.he charnct.er or the 11llSltll!ss, It.s locatitm, and such other fllcts
j1t~rtl\lntIlA t.o the huslness llS mil)' hl~ pertinent to n fair tlnd .lust npprulsnl of' UIC dHcedentls interest
tlmrnln mllst ht~sllhmtttPr\. [t shollld Illso set f'orth tn itemized f'orm~ together wIt.h the fll.lr market vnlue
then~ol', fUl)' olhcr property owneci or lmflueathcd b)' ttw decedent ut the Ume of ,teld,ll.
The Sc/1edulp C attached hercl.n IUlIl m/lcte pnrt hpreof' sets forth II true nnswcr to ench 1nquiry
contlllnefl therl]in IInd in the case of' lrunsfers of'projlert.y, relll 01' persnl1nl, Idthin two years of decedent.' s
c1cnth, ,In contemplation of deep-dent' s <lentil, or intended to lake eff'cet In possession or enjoyment at or
after <lentil, suld schedule sets forth the nnturo ltlle! vnlue of' stich propert.y, to whom transferred, the
relationship of the trHnsf'erees to the decerlent, the proportionate share received by each transf'eree and
nll other fllCts of' n pertinent nnf;lII'c re~nrdinJ!; snid transfers. In the cllse of' tl'llnsfers intended to
tnke ei'f't~ct in possession or en.lo)'mrmt. at 01' nf'tcr rtent.h, t.here 1s also nttllch(HI to the schedule u cony
of the deed, tl'USt Ilgreemcnt or olller Inst.rumcnt creuU,ng thc trllst~ Therl~ is Illso set forth in said
sdJ(Hlulc It list or nIl property, renl and personal, wHh its vnlue, wh1ch pa!::ses at decedent's death by
v:trt.ue of the exercise by decedent, elther indiVidually, or Jolntly with Hnother, or /lilY }lower of appoint-
ment vested In decedent, elther individuully or Jointly, lJy the Will, deed, or other instrument of another,
with a copy of' the instrument creating such power Ilt.tllcherl 1.0 t.he schedule.
That Schedule 0 attached hereto and mllde pnrt hereof' sets rortb t.he nflmes and addresses of all
persons beneficially interested in this estate Ilt the time of decedent's death, the nllture of their res-
pectlvc interests, their relationship, if nny, to the decedent, together with the nges at the time of
decedent's denth of' fill ml,nors, unnuitants and benefIciaries for 11fe unrter rlecedentts Will. It also
contains a statement showing which of the beneficiaries numed 1n the decedent's will, if nny, died prior
to decedent, the dates or their denth, their iS5ue, Ilnd the relationship of such issue to the beneficiary.
Thnt Sc/1edule E uttnched hereto and mnrte n part hereof sets forth ull propert)', real and per-
sonnl, owned by the decedent jointly with another or othel'S, inclucHng inta.ngible, standing in the name
,of the decedent nnd others, plus the dnte nnd place of record of instruments effecting the vestitllre of
real estate nnll the date of acquisitIon of personalty, plus the name, arlrlress flnrt relationship, if any,
of co-owners to the decedent.
Thnt Sc/1edule F attached hereto and mnde a part hereof sets forth fully and in detail nIl debts
llnd deductions claimed for nnd on behalf of this decedent1s estate, inclllrling funeral expenses paidj
fumil)' l?xemptlon, where applicable; CQstg of ndministration of this estate; counsel fees nnd f'udlciary's
commissions paid or to be paidj cost expenderl for bur1al trust.s, tombstones or grnvemflrkers, and reli-
gious. services, in con"ic'luence of the dlHll,h 01' the decedent; debts and clnims owing nnrl nnpairl at time of
deuth; laxes tlccrued chargeable for period. prior to rlecl?dentt s death (except those allowed under Section
651 of the Inheritance und Est.llte Tnx Act); together with n statement of collateral pledged for obliga-
tions, if any. It 15 ltgreed thllt the fidllctnr~' will llresent plloof of suid claimHd obllgations upon re-
quest, that 1f the amount actuall)' pnid in settlement of.nny fee, commission or debt is less than the
estJmllted amount claiming nnd ullowed, t,hat the same will he reported tc the Heglster of Wills, and that
tile Ilmount of tax Ilsscsscd cun be rHllssessed In uccordllllce UlCrewi th.
Thftt t.hfl tot.llls of the I\ppropl'intc columns ill Schedules "All, "n", "e", '"E", and "F" 115 dt.rected thp.rein,
Illlve lwen Cllrrterl forwllrd and properly I'c~~lsl.creLl in the Sllmmnry.
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. .. .....m.......m.. ................f.).._.........._... .
(Executor- . M
..4..4.... .$..,.....Hqn9.y.~.r......S.t......................................................_...;;..
(Street Number)
gar:.1...~.s.1.~.L...T~...1.I~1.:3..........m....
(City or Town and State)
SOTE: Bl! fore S ,I I-!;TI ing nffiduv i t, .!nnke RUrl! III 1 hi Hllk SpUCP8 in the nfftdflvi t nnrt schedttle~ nnnexed ure
fille,' in wit.h detaUs or t.he ",'urO "None", nllrl in cuse thp.uR;"iets include rltre nnd unlisted securities,
sec\lrtth~s or close or f'llmil~' COfJ10rllti0l1S or on IntfJrcst 1n IUlY co-partnership or business, that the
'ctlltu..iUld st.ntclTIfmt..s required under t.he pl1rn~raph Illm\'e rcllltlnJ!; to Schedule "D" nre nttllche(\. Also make
cl~rtldn t.hut ,column #1 tn Ult~ "Sunmary" Illls heen properly completed. ns 1l1lo\'e-directert.
Subscribed and sworn to before me thia ......m..........mm........
.Us .... day of .
62\:91""
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. ... \...)."".,) :)<:::..,......... 19.m.........
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(l",,"i \e) :~C'.\';'\.111'i~})'V.:C!.!~!IITY
fstCQ!, 1,\l$~nnllxl1r:t',.; liU':. II). ]lJUO
Mr.n~bcr, Pcnns~.lv<.inlalbccj(jtjon clliCit arje~
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REV.~!JI (B-78)
COMMONWEAL TH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
-.
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RESIDENT DECEDENT
SCHEDULE "B"
PERSONAL PROPERTY
INSTRUCTIONS: This Schcdulc lIIuSI disclose Ulllaogih/e aod Inlullgihle persollal property nWlled individuully hy Ihe
decedenl, UI Ihe lillle of his dealh. Prollerly owned by Ihe deeedelll jointly wllh annther or nlhcrs must be liSled
iiiiJcr Schedule "E". IlItallgihie perso'llIl prnpcrly. lilled ill Ihc IIl1l11C nf Ihe deeedenl, hUI puyuhle al deuU, In alllllher
or IIlhers, illeludillg hut unllillliled 10 P.O.ll. U.S. Savillgs lIr.uds aud lelltlltive Irusluecouuts. mUsl be lislcd, dcspilc
the fuel Ilull Ihey arc 1101 of the administered estale,
Taugihle Jleesllnal Jlroperly shnuld be lis led first (e.g. jewelry, weurillg aJlJlurel, househuld gnllds, und
fUrllishiugs, books, JlaiUlings, uUlollluhiles, hauls, ele.)
hllangible Jlersnual Jlrnperty, such us hOllds, Ireasury eertifieUles, eush Oil hand Ulld ill balik, slneks,
1II0rtgllgeS, 1I0les, togeUrcr wilh ueerued illlerest or dividellds, sularies or wllges, illsllrllnee PUyuble In the eslllle nr
fiduciary ill sllid eapaeit)', partnershiJl inlerests, inleresl in uu)' undislrihuled eS/Ule of or illeome from uny property
he!d iUlrust onder the willnr agreemellln!" annther, even though Inellted oulside of Ihe Slule, althe lime Ilf dealh,
should be listed in this schedule.
Item
No.
ImM
Lis! 1I11d describe fully
DEPARTMENT
VALUATION
(Do not write ill
this space)
UNIT
VALUE
ESTIMATED
MARKET
VALUE
Dauphin Deposit Bank & Trust Co.
Savings account #06-7-08161.....
....... .
$1,129.48
Furniture
Value based on pUblic sale 5/17/80......
$2,510.75
TOTAL. . . . .
$3,640.23
InserllMs 10lal nJlposile "Persollal Properl)''', Schedule "'.1" in
the liAs Reported" column on tile last page of this return.
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SUMMARY
Real Property
Personal Property
Transrcrs
(S..:h. UA")
(Sell. "Hit)
(Sell, I'C')
C'rross Taxable Estillc
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AEV".,II.4 (a-7111
County, Number ond Nome Cumberland
21-80-141
February 16, 1980
SUMMARY
File Number
Dote 01 Deoth
Estate Name
COMMONWEAL TII OF PENI~SYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT OECEDENT
Shay
(LAST NAME)
Laura
(FH~ST NAME)
E.
tiN! TlAL.1
REPORT OF INHERIT ANCE TAX APPRAISER
I, the undersigned duly oppointed Inheritance Tax Appraiser in and for the County of Cumberland
Pennsylvania, do respectflJlly report that I have appraised the real arid personal property as reported in the foregoing return at
the values set forth opposite each item in the last column to the right in 5chodule~ HAil, IIB", IIC", and "E".
Dated:
July 23, 1980
-///1 ,M /0 1/1~'t/'d .,! )
INHERITANCE TAX APPRAISER
REPORT OF THE REGISTER OF WILLS
I, the undersigned duly elected Register 01 Wills in and lor Cumberland County, Pennsylvania, da respect-
fully report that I have allowed deductions in the amounts claimed by deponent, except as to those items where a greater or
lesser amount is set forth in the last column to the right in Schedule IIF", which gleater or lesser amount represents the sum
allowed as a deduction.
Dated:
REGISTER OF WILLS
INVENTORY
Real Property (Schedule A)
Personal Proporty (Schedule 81
Joint-Held Property (Sehedule EI
Transfers (Schedule Cl
TOTAL GROSS ASSETS
Less Debts and DeductioM
(SCHEOULE Fl
CLEAR VALUE OF ESTATE
ADJUSTMENTS
ODE (HARRISBURG USE ONL YI
DG+
lG+
20+
3G+
REMAINDER APPRAISEMENT CODE
92+
VALUE AS APPRAISED
$ 40 000 00
640 2
4
;;
4().
640
Valuation of life estates or ~
annuities.......... ..........._ $
PRINCIPLE
FACTOR
~
~
t=
t=
ESTATE TAX ASSESSMEHTS _ $
FOR USE OF REGISTER ONLY
Taxon $
Tax on $
Tax on $
Tax on $
Tax on $
ExemptIons
. TololEstate
Loss tax previously paid
BALANCE
Leu 5% of tox If paid within
3 months arter d"oth
~
2% $
6% -- $
16% $
$
$
$
$ 1=
$
$
COMPUTATION OF TAX
(0) As evIdenced by Charitable
Exemption Certlflcatos Inued
by tlie Seerelory of Revenue.
TOTAL TAX
BALANCE OF INHERITANCE TAX DUE
Add Into rest at rate of 6% from
Ie
AMOUNT OF ESTATE TAX ASSESSEO $
Estate tox paid $
BALANCE OUE
Add Intorollt at raflll of 6% from
10
1=
$
$
,=
$
$
TOTAL TAX BALANCE $
PAID $
Supplemental C~de.: (FOR USE IH HARRISBURG OHL Y)
48-Adiustme~t
49+Adjustment
56-Annuity
6O-LileEstate .
92+Remeinder Appraisal
93-Remeinder Deduction
93C-Charity
94-Remaindcr Re5idue
96-Successive
Lile Estate
FOR USE OF REGISTER ONLY
ADJUSTMENTS
NOTE: Where subsequent adjustments are' made 'to the above computation of tax by the Register of Wills for proper reason
same should be noted below, with r.hort explanation. "
93.
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REV~455 (1.80)
COMMONWEALTH OF PENNSVLVANIA
DEPARTMENT OF REVENUE
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "F"
STATEMENT OF DEBTS
AND DEDUCTIONS
___._._____._._~_=_.=.;::.:.:o=.:"_'"'.=.;...,...:.. ..~.:.=..=~..._~~
Estate of Laura E. Shay Date of Death February 16, 1980
WHEN CLAIMiNG_ TH.E FP.MI.L Y I;.XEMPTION, COMPLETE THE FOLLOWING:
File No,//21-80-1111
Claimant
Relationship to Decedent
Claimant's Address
.- ._-._._...~-"'.._._--_.._.._..__.__. . ----- --
ITEM DATE NAME OF PAVEE nEMIlnKS AMOUNT
NO. -
Irwin, Irwin & Irwin _Attorl~'s fee ____.__ * 2,182.01
Harold.. S. Tll)1J(1, Jr. and ExeclJ.t91'~.fLf9..G_ 2 182.01
Recorder of Deeds Rec or'd 111~....0::.lQ!.!l!9!l-_ 28.00
_._---_._--
.._- -'--"~"-'-"'--"--'---'"~
---_._._~---_..- ...._----,~.- -
------.---.--.-----.-.-
. -- --_.-.~-_.~.._...._-~-- .
"
~---_._.__.__....-._..~--- .-
:...
--.---.
)
-_._---~~.- -~.---- ---- f
-----.-..---.-- ..~
u.,
-
.
.
-
.--.'-- -
._. .
---.
. ---.--.----.
TOTAL THIS PAGE I $ 13,652.94
I hereby certify that to the best of my knowledge ~l1d beliof Iho fOlogoir19 i~ ~ ju~l and lrue ~l~tement of debts, funeral
expenses and expenses of administration submitted 10 lhe e~I~Il! ~~ doduct;ons lor Inlwril,ll1ce T~x purposes.
" ',,1 .,,o, Ii 'A /
!.,!tf.',Il:L :,:_ 1f,...,-1-\ ... '. ~ /I., c>t(,l,- -----4'1.:.(, h(J
___._~r:-~~Ni\liillt.! II' f~U!J.~.I\jr~IIJUCI/\HV DATE I
OFFICIAL USE ONL Y-- --
DEBTS AND DEDUCTIONS ARE ALLOWED IN THE SUM 01 S .J.LL'-'-0.._~L'/.____^T
(. \ I
II
',,' /.;'6) PERCENT.
I C'
,..~_~ct~--,~.._..._~~I ,-
. iii (;1'>'1' " or WILLS
/,- 1./;;,)
I;>ATE
"..p- ~,
GENERAL INHERITANCE TAX INFORMATION
Unsatisfied liabilities incurred by tile decedent prior to his/her death are deductible against his/her taxable estate.
In addition to debts incurred by the decedent or estate, other items are claimable including the cost of administration,
attorney fees, fiduciary fees, funeral and burial expenses including the cost of a burial lot, tombstone or grave marker.
All debts being claimed against 2n estate are subject to the approval of the Register of Wills with whom the
Inheritance Tax Return is filed. Evidence to support the decedent's or the estate's liability for the debts being claimed
should be attached to this schedule.
A family exemption of $2,000 may be claimed by a spouse of a decedent who died domiciled in Pennsylvania.
If there is no spouse, or if the spouse has forfeited his/her rights, then any child of the decedent who is a member of
the same household can claim the exemption. In the event there is no such spouse or child, the exemption can be
claimed by a parent or parents who 'are members of the same household as the decedent.
,f' ,'" ...
t: '" 0 ('l ~ t"l ~ ~
> 0 0 Vl
Z C) ('l c::: v ~ z s: z ~
t'1 t'1 '" Z :;:l 0 - ~
Z Z t"l ..., t'1 ..., Z
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INSTRUCTIONS FOR COMPLETING SCHEDULE "F"
1. If the family exemption is being claimed, indicate the claimant's name, address and his/her relationship to the
decedent. Enter "family exemption" in the remarks column and the amount claimed in the amount column.
2. Assign consecutive numbers to each item listed.
3. Enter the date on which each debt was incurred and/or paid.
4. Enter the names of each payee.
5. Provide a brief explanation in the remarks column for each debt claimed.
6, Enter the amount of each debt being claimed,
7. The form must be signed by the person who has assll,med the responsibility for paying the debts.
S'l'^TEMENT 011 PHOPO~;ED llJ:;'J'llIWI'['[1I1i II'" 11,':::[':'j':', [II II/11m:: I,JIo' II^HOLD I;.
IRWIN, ,m. ^:W HonER B. [I~\'JIII, I':;':['>:II'!',,!,;: II'" '['11[': I':::'I'^'['I': (1Jo' L^IJH^ E.
SH^Y, LA'm OF NOH'!'I! I'HDDLI';'I'11i1 '1'1)\,iil::li [I', l'IIHi',I';I\I,AIIII ''')fIU'I'',',
PENNSYLVANI^, DECE^SED.
B^L^NCE [o'OH DIS'l'RJ11iJ'I' WIJ--------nn--n-------nn-________n_:i;;n, 313.211
It lis PI'opo:),.'d to <Ii::\.I'IIIIII.,' \.11" :iI)!,v,' 1;1,11111"" II:; 1'01]0\'1:):
'1'0: l~c1son HOltl11t
129 POl't.e'l' AVI'IJlII'
Capli.::.; l(~, ]l('lln;;y I V:111I'! I '(Ill :;----------------------:!;
'500.00
'1'0: Elwood E. ::11'1,'1
2711 :~()t,'/a'l :..;Ll'I'{'L
Ilous ton, "['" ):11:1 '('I II'! IJ--- n ------------------------:i: 6,703.31
'1'0: 1<11'1, I,. :;Ilil.'l
Box //1):>9
21 ()3 COllllll:Uld :~Il.
A.P.O. I,Jto\'1 Y'wl; II'J-l'(ii----n------_________________* 6,703.31
Iro: James i'\. ~:h:I.V, ,Jl'.
752 C:ulJ 1'01'<1 ::\'1""'1
r,i:IJanon, l'I~l\ll:1,'I1 VII III II I '(Oil ;)-----------------------:p 6,703.31
'1'0: !lathl'.'I11 L. Ltlcll'
251 1,1. HI11/I'0:1<1 ::1.1"''''
Pa lm.'ll':l, 1'''111I:1.'11 VII n I II i '( 0'((\-- ---------------------* 6,703.31
TOT^L----------*27,313.2~
'l'h1s dIstl'[ but ion I;; PI'opo:)I'd In nccor'c1llncc- wIth the Last \Hll
and Testament 01.' L.aul'll I':. :';11:1.'1.
COMMON\>IEi\I,'I'IJ 01,' PEIIN:m ,V A:I I ^ :
COUNTY 011 CUMBEHLMlJ)
PP,
I.i,,),
ilal'old S. 11'1'111'1, ,)1'. and HoC:c)' B. 1r'loJ.Jn, beln['; clul.'l sVlor'n
accor'clIng to law, d,'po:;!' <11 "I Ii La "c' thJa \ . r~in.'l~t/,facts In the COI'cgo:lng
statement :11'(' tl'\I" alld l'IlI'I'I,,,t. ~
......'tlt
Sail . ;';>, --. .e
. ,.,\; '. ,"':''''' . h')IWLD .':. IHH'_'1J~.\
. ~"'-A~'\\"''; -1', 1,', _'_"
~oQ"~:'.'i;,,'~r.., " ';... ". ,( ) , 1 C )/Ii!
. ~-"IF.,It.' '" ':~" .'\ /.' .,0>;:----. i::,. '-G(,-~..
~':;,!I"~:;,;',, \:'''',i',c'; ..".----jj.(JGER\LL LI1\'IlN
, . ",' \ '\'."\; ''::,I~/i ",,~ 'f,"I';' . . ,I
~)~'10r'11 1~l' ,~~~~o!,..:!\lt'H~F,-\,l~I;:,dp ~';:1' l,,~..d
bcl'or'(~' 'I!lf.~ tll11\f~Jq~!IIl:l:Vl' '0,.
0[' Or: t r.,b~~i' J :' IOi~11"4I' ;' . ,,'; ': :I~;;!/.; ~'~I!U;~:'\:"
6 -I' -l'. ''()'L' ,., ,',,:.,'
_._.-1:_~j._,--l:. ... .~,'~ 'CLL:iO, L,
I "Il!"~
'.. ..'
97 I
" .)f\
.J,(:y
l'IIlS'I' AND [,'HIM, M:COlIN'J' 01,' IIAHOI.IJ :',. IllIVI:I, ,JIL MID HOUEll B. THVITN,
b:XECU'l'OW, 01" 'PilE I.AS'I' Hll.I. Aim 'l'ES'l'M'II,:!,'I' OF I.AilHr\ [':. 311A Y, L.i\'I'E 0]0'
CAHLTSLE B0110UCilI, CUIVjBI':HI.MJD CO\J:~'J'Y, ['j':NIISYI.VMIlA, Dr:CEASED.
DATE OF DEATH: February 16, 1980.
Di\'rE OJ;' ISSUANCE OF LE'I"l'lmS 'l'L':~"J'M1EI~'rAHY: 1"ebruiH'y 29, 1980
DATES OJ;' I\DVEH'!'ISEI.1EN~'S OJ,' LE'l"!'EHS '],E.')'I'M~EN'!'AJlY:
----------
Cumber-land Law Journal: ['larell 111,21 and 28, 1980.
'I'he j';venIng SentInel,: ~larch 10,17 and ;')1,1980.
DEBI'!'S
PHINCIPAL or PERSONAL ESTATE
The Accountants charge themselves wIth receIpt of Items of
PrIncipal of Personal Estate received by them as follows:
11-23-80
4-23-80
5-17-80
5-17-80
5-1'7-80
5-17-80
, 5-17-80
5-17-80
5-17-80
5-17-80
5-17-80
6-6-80
DauphIn Deposit-Close Account #06708161-----------$
Tbe United Telephone Co.-l1efund-------------------
Susan E. Stokes-Public sule-----------------------
Jane E. Young-Public sule-------------------------
A. Mildred Bear-Public sale-----------------------
Bruce J. Bear-Public sale-------------------------
WIllIam J. Bitner-PubU c sale---------------------
Kathryn L. Light-PublIc sale----------------------
Gary Free-Public sale-----------------------------
PatrIcIa B. Grier-Public sa1e---------------------
Cash-Public sa1e------------------------~---------
Hoffman-Roth Funeral Home-Refund------------------
TOTAL----------$
P111NCIPAL Oli' COiNER'rED Hb~AL ESTA~'E
1,139.69
10.32
5.75
226.75
6.50
178.75
2)L50
68.00
110.00
18.00
1,872.00
255.00
3,915.26
The Accountants charge themselves with receipt of Items of
Principal of Converted Real Estate received by them as follows:
9-28-80
Purchase price on house and land situate
North Middleton TownshIp, Cumberland County,
PennsylvanIa to Conny Turner, plus tax
adjustment----------------------------------------$39, 013.38
'rOTA], DEBI'l'S
Principal 0 r Personal Es ta te---------------------------$ 3,91').26
PrIncIpal of Converted Real Estate---------------------$39,013.38
'l'O'l'AL---------------$42,928.64
t~~~? f/i /
., t,,~~
..'~",'~
CHI':/II'I';:
'I'lle ACCOllnl..'lnl.:1 ('I:J!m cl',,<I.11. I'(jl' 11."111" 01' IJ,,1J1. and A<lminlntl':ltJon
I':xpenses paJd by t1a,m all J'ollow:l:
11-23-80
Cumberland V:JIl('y !l:JvJng:l 1, I,o:ln- M:II'ciJ
ancl Apl'J 1 Mot'tg:ll~e paylllcnt-------_________________:J;
PP&L Co.-ELectric uet~Lec---______________________
Hal".PJ.s not::: (( ^t:;soeJ.aLen-X-l't1.Y geJ.v,lces----_______
WestmJnster Cemetery ftssociatJon__________________
COclll'an & A llen-Ke,yB---___________________________
Irwin, Irwin & Irwin-Letters Testamentary
and Cumberland Law JOUM1Sl--______________________
Cwnberland Valley Savings & Loan-May Mortgage--___
George L. Ebner-Appraisal of Real Estate----______
PP&L Co.-ElectrJc service----_____________________
Cumberland Valley Savings & Loan-June Mortgage--__
Evening Sentinel-Advet'tJsing______________________
Hoffman-Roth Funeral-I"uneral services--___________
Bill Rowe Auctionecr-Public sale cxpenses---______
Mary K. Barrick-Real Estate Tax-----______________
Nelson Ronan-Lawn servJces-_______________________
Register of WillS-Filing Inventory & Appraisal----
PP&L Co.-Electric services--______________________
Cumberland Valley Saving & Loan-July Mortgage--___
PP&L Co.-Electric service---__________~___________
Nelson Ronan-Lawn services--______________________
PP&L Co.-Electric service--_______________________
Cumberland Valley Savings & Loan-August Mortgage-_
Cumberland Valley SavJnp;s & Loan-September
Mortgage---_______________________________________
PP&L Co.-Electric services--______________________
Cumberland Valley Sav:Lngs & Loan-Pay-off
Mortgage---_______________________________________
York Federal-Settlement charges sale of
Real Estate---____________________________________
James L:Lne-School Tax-----________________________
Register of Wills-Filing Debts & Deduct:Lons--_____
Register of Wi11s-Pa Inheritance Tax-------_______
Register of Wills-Filing Account---_______________
Betzi A. Morrison-Notary fees----_________________
Harold S. Irwin, Jr. and Roger B. Irwin-
Executors' ree----________________________________
Irwin, Ipw 1n & Il'win-A t tOl'neys I'ee------______.._...__
55.00
93.00
110.00
8.72
93.00
20.00
2,280.00
937.11)
53.57
60.00
6.00
7. 70
93.00
6.911
40.00
6.811
93.00
93.00
6.16
11-23-80
1)-23-80
4-23-80
11-23-80
5-7-80
189.72
35.112
172.50
330.00
1. 00
5-15-80
5- 31- 80
5-31-80
5-31-80
5-31-80
5-31-80
5-31-80
5-31-80
6-2-80
6-18-80
7-8-80
7-8-80
8-11-80
8-'13-80
8-18-80
8-20-80
9-8-80
9-17-80
9-28-80
9-28-80
9-28-80
10-6-80
10-6-80
1,8115.06
2,730.00
64.37
3.00
1,844.24
33.00
10.00
2,182.01
2,182.01
TOTAL----------:J;15,615.40
TOTAL DEBITS---------------------__:J;~2,928.64
TOTAL CREDITS------------------____$15,615.40
BALANCE FOR DISTRIBUTION--------___$27,313.24
, "n ("'7 ;"'1'.'''''
'.Ii"'..,: V I ~..c;.(
-2-