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~~M~10NWEAL~1I OF PENNSYLV..
IlEPARnlENT OF REVENUE
BURE,\U OF COUN'j'y COLLECTIONS
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Rt:$IOEIIT DECl:DENT e1/-,i{..?- 1,f.:; " CO~f\lTY OF CUMBERIlIND
.._._._____.-=-~_ ._~'":":.=__......4_... . . ." __. _.___._-...._ - -- ---.--.---.-. - --_... _
".i:!-,;6i(";=Atir;-----:rhi:; return muSt be COi1lpICled-i~;;i;i;il.-~,.;d 'I-:i-I~;' i~; duplicate, ",ilh nil :UI"cllI~d. with thu It~1;l:acr or Wil1s of the
COlluty \\hr.rc decedent rcsidt:ll; Rctum is dUl: within uine mrmlll!> nher tlO\h: or dl!olth, \lnlc~s tan e:<.tension i~ ::r..ntcd
b)' the Secretary or ltc\lennc. (ScctiIJI1 70J of the Inllt:rilnncc nnd EMilie Tn>.: Act of 1961.)
.._._.--_...._-~-_.._- ...
I~ TilE M,\TTHlI OF TilE ESTATE OF
.' } ^""O,,""0'.
County
Slurvivin~ Spouse
of Prop",rl:y
and Possessor
_D,;I)1jgl..1kE;r::mll:~
- IST.\l.r: rULL t:A~E OF DECEDENTI
Lnl. .f _cu.,!~rland
St.,. .f P6!1l1sylvania
Cou"tr' o~ .cumhe.rl.anr1
J 5':
_ Sherry F. F.t:t1nkcl, Survivincr spouse and possessor
~!O!:i..~l:l.'< of Ih. utoh' or thlP aboY..h~mL"d ducl:dCl'nt belno duly S\o<fOtn, depose
of property of deooclen t
and S01
lh,'ced~nt tlll:J
October
27
9 { , , . '\
. 191-- tc,o;t.:Jle leoving 0 fo:;I will. CO;l), of which is hD,,a.'o~lkt...",,,,. )-
IVl!loFd . . )
, (MONTHl
, Nome- ond oddfe~:; g' OH"'I'HtY ct }
. other Du,:.."izec! ro?re-,S.,n:.,1iytt t:>> whom
011 c'311"'pondenco ~hould bl!' t:'loi1ec.
(DAy!
.JOh:l S. Kundrat, p..squire
ShlZ11aker and lVilliams
P. O. Box 88.... Harrisburo Penns lvania 17108
. Thnt as such Su..'n.d.vinq SOOUS8 (h:pol1ent is familiar with tlle affairs of said estate and the property constitutin
~~~~~' ". .' '."
the ~ssets thoreof ~",Ilheir fair marketvalue.
That:tt the time of d~::1th chen: ,';as no safe deposit box res,istert:d in dc:cedent's im1ividnnl nam~, or joindy with, or
as ngt:nt ur clt:puty of i1nothu, or in decedent's individu:\1 natnc:, with right of access h)' another as 3gent or dep~I)', with Ih
cxctlpliun of the following: - .
NAMS AND AOO:tESS OF D-'NK OR OTHER INSTITUTION THIS SAFE D5POStT "OX Rt:NTEO
IN WHICH oaCEOENT P.ENTED >. s ...r'E DE?OSIT BOX IN NM.,~ OR NA~.lE5 OF
=o;rrrronweai.'tliNationaiBaii'k- ----,.. Daniel A. Frankel and Siler
F. Frankel
RELATIONSHIP OP JOINT
HOLDERS TO DECEDENT
\~J.fe
=
L
Th~t the contents of said safe deposit box or boxes are itemized under Schedules B
with the cxc~ption'of the following, for the n.:3,Sons hereinafter set rorth:
of this return,
That Sc1."clule A attached hereto and made part hereof sets forlh fully and in dctail ~II the real properly
in the Commonwealth or Penns)"lvania of \\'hich dee~dent died having an interest thercin. II also sets forth the
'mlJrtgage encumbrances t~pon cacJi parcel of real property at the date of dC3th, gh'ing the amount still clue I\t
ch:ath, ~ame of mortgagee, date, rate of interest, nnd book nnd Jlag~ of record thereof. It also sets forth in the
columl1s, Ilfoviclcd therefore !he assessed valuai.ion of each of said parcels, the estimated market vnlue .thert:of
, ,.
as (If dnte "f death of decedent.
That Sc/,cclub 8 aUacJled hereto a",1 made pari hereof sets forlh full)' ond in deloi\ all pers(lnal prUllerl)'
whcrc:;(,\"cr situ:llcu uwned I,y the decedent at the time or death; all moneys'left by the uecedent at the time of
th:alh," whether in decedent's immediate possession, stanJing to deccdent's credit in banks of tlcpo:;.it, s3vings
bank:;, trust companies, or other institutions, whether individually, or in trust for any other person or persons
giving nJs" SCfl~lratclr the accrued intercst thercolI, if an)', down to the last interest dny prior to dcccdeni's
death in tilt: case of savings banks, ami to the datc of decedent's death in all other cascs; all bonus, 1105t31
$avinr;;;, trc:lsury ci.:rtiricalcs (IC notes and other cvidence of indcbtc..tn~ss of Ihe United S:at~s. to the de...
cedcnt: ;:all ooH:;:1tioIlS, whether hy statute or ngrccl1l~~llt the)' an: de$i~l1alet! O\s lax frct:. of the United States',
. ur nny state, or J1uliticnl subdivision thc:cor, or of nny rllrcir:il coulltry, which an: (JwneJ at the timc or death;
nil wCilring apP..I(cl, jewelry, sih'crw~\rc, picturc:i, buoks, works of art.. household furniture, horst's, cnrtin~IJS.
nultJI:lohiles, boats, and any nnd a1l other persunal clwuds .of whatsucq:r, kind Of n:t(urC'. Icrt It)' decedent,
IOr~ctllcr with th~ fairly csti1ll3teo market ,'alut: thereof: nil bonds nml mor(t~:Jgcs held by dccedent nnd of all
claims due ~IJld owing dccedclH at the time (If (leath, ;:uHI all prolllissory nntc.:s or other instrnmcnt~ in writing
for th~ payment ~r money (If which decedcnt died Ilosscsscd, of whatsoe\'cr 113htrc, with interest Illl:rcon, if
. .m;..,. gh'jn.;; the faec \':11\1& nnd'cstimated fnir Ill;UkCl \'iduc thereof, nnu if. such cstinmtcd f"ir'lUarket vnluc be
less than tlle face \"tlllle. it sets forth briefly the rCilsons for such depreciatiun :IS 10 each itt:m;.nll monc)'s
pa)'i\hlc to the csrutc from life insurance policies carrico by decedent; all :mnuit). tlnd cmlown1ent conlrncls
the proceeds of which were pa)'ahJe upon lit.:: delllh of tlte deced~lIt; nil and the corporate stocks nml tlividcnds
due tlll:rt:CJn :md unpaid n~ of che date: of death, lltHtds and ;tccrnctl intc:rcst Chcr~(I11 tn the datr: of (h:ccd~nt's
d~:alh ;lIHI other il1\'cstm..:-nt sccmitics (I~\.nc(t Ity the deccd::nt ilL the time of death. with thc.m:td.:.ct ""llIe thl:rc-
1'1' ;:~t Slh.:1i rime.
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In the CAse or securities of clo!i~ or r~ltllll~' cOI'porlltlons) till: \'l\ll1f!5 report.,.) l\rf! us fRIO as
l'(ts~Jblc substnutlutt!'r\ by rll1nnc:11\1 5lntcrn~nts or UIP. corpnl'nllotls, showJnl~ the ft~5~t5 nnet 11nhJlltl~s.
Uwreof ns or the dnte of thmUI. Th~ scht!clul(~ 111:;0 selr. forth the Intcrc!it. ur clecc')cnt. nt. the limP.' or
tlcnth In any cO:J'tlrtnershll' or business, 011<.1 1n :tlll'Port of .lhn \'nl\lt!' of :mch Intclo("!st there Is nnnexml to
sa.ld sclmdnle, fJnnnclnl slntcMf:nts r.howJn:; thp.ns'if!ls 0"'.1 linhlliUes, of snJel CO-phl"tuershll' or lnaslness.
^ COI'Y or ,tht.. cC'l-lH\rtnershlp ogrcemt'!nt, (ir or"l, n :;.tl\tr:JT1~lIt ~cttln~ fort.h Ulfl 1li\tt1rf~ or thl" rt:;rf.'fwl~nt)
tog(-,ther wl th n stntt.'"ll'ltmt settln!~ forth the ch~\ractf!r of t111! hu::olm's!'O, Its 10Cf\UOII, nml .mch other fbets
rertAlnln~ to the busluess AS may he pCI"Unp.llt to" fnll' nrtrl .'lIst npl'rnlsnl of tile clccr.clr:-nt's Interest.
theroin 111l\5t be sulnttlttcct. It shcu.Ild n1so s~t forth ill ilcmlz~,l form, togulhl'1" willi th':! fair r.lnrk"!t \"111ulf
thereOf, nn)" o~hflr Jlrop~l"t)' owned or beqlle\lth~d h,r tilt' dc(:~dp..!'lIt nt thlJ tim~ (If dt111th.
Tale SC/J{'(!u/t> C nLtnched hereto nnd madt! I10rt hCI'~Clr sets forti. It t.rll~ tl.llr.wer to chch 1nclulry
contl\\ned thereIn nml In the cnseoftrl\nsf'~rsorpr(')f'crl)., rl!nl or vcrsonnl, '..Ithln LIH, Y~l'rs or ilr.ccllent's
death, In contemplation of clecC!dent' 5 dcath, or Jutf:!nrtcd to l{lkl~ r.frr.:ct in p05St.>ssJon or en,fo)"rl1p.nt (\t or
after death, said schedule .sets forth the nnturl! nlll! \'lIlul1 of sw:h prop?rt..)., to ,"hoiil tr:'lnsff!rrcd, the
relationship of the transferees to the dece(lent, UtP. proportionate share rC'cnh'ml h)" cnch l.'nnsfC'ree ltntJ
all other facts of it pertinent nnture regarrlill~ $,,1(1 tl"ll.Usfcrs. In the rnsp. of. trnnsfer5 intende" t,o
tnkn effect in 110ssession or enjoyment at or after (lenth, thcra 15 (,Iso Ilt,tlldlp.ll to the schedule n cOllY
of the ..lee..l, trust agree-merit. or oUIt!r Instrument. credt.iJl!~ t.ilt''! tl'u:;t. Th.~r~ is also set !'orth in sl1ltl
schedule a list or all propertj>", real hod personal, with its \'nlw!, \~hlch 11a~seS at. dec~chmt's clp.nth by
virtue of the exercise by decedent., either incl1v1clually, or jolntl)' uJ th nnot.lH.'r, or nny ]lower or np]lcdnt.-
meot vesteel in decedent, either inr\l\'ldually or joint1)', by t.he. wIll, rIce,1, or othpr instrument or nnother~
with t\. copy of the instrUIl'jent creating such pO\04cr attnched to the schedule.
That Sc/ledu/e- 0 attached hereto ro,d r.lRr1e pnrt hereof sets forth the n"mes nnr! atldresses or nil
persons benef'iclally interested in this estl\te at th~ time or decc(lent's (lenth, the n~t\lre of thell' res-
pective' interests, thel~ relationship, if' nn,)", to the decedent, together '..lth the nges flt the time or
decedent's death of all r:tlnors, annuitants llnd beneficiaries for life uurler decedent's \\,ill: It tt.lso
contains a. statement sho'Wlng which of the beneficlarIes nnm~lI in the fiecedent's will, if any, diecl prior
t.o decetl'Jnt, the dates or their de.1th, their issue, aml thr: relntlonshlp of such issue to th~ benerlcinry_
That S.:/redu/e E attached hereto nnd lTI:t(le Q pnrt hp-reof se.ts forth nIl property, reul anc1l'er-
sona1, owned by the decedent. Jo1ntly ,.,'ith nnother or others, including .intangible, stnnding in tho name
of the decedent nOtl 'others, plus the date nnd pincn of recorcl of inst.ruments efrectlng the vcstl ture- of
real estate nml the date or ncqulsl lion of person:ll t)", 1)lus the nnme, nr1drr.ss and rcll\tlonship, if nny, .
of co-a\mers to the decedent.
That Scl<edu/e F attached herp.to and tande n pal't hereof sets forth t'ull)" and in detnil nll debts
and deductions claimed for anrl on behalf of this dr.:cecl~nt's cstnt.e, incllt1ling funernl expense5 'Paitl;
f'nmilj>" exemption, where c.ppli~nblej costs of ndmini~;trntlQn. of this estntc; counsel fees nnd f\uUCll\ry's
commissions paid or to be pnid; cost expended 'for burinl t.I'ustS, tonbst,ones or gJ'nvemlt~kp.rs" amI reli-
gious services, in consequence of the death of the decclIentj debts nnd cla.lms oi'ilng; nn,l nnl'nlrlnt tim~ of'"
deathj taxes nccruetl ch3rgeablc for period prior to dece~lent' s c1enth (cxcr.pt those nllowecl under Sect.ion
651 of the Inh"",rltlUlce nnd Estate Tn-< Act); toget.her \o>"lth n stntement or collntr:rll.l plc,lge,l for CllJlign-
lions, if any. It is ngroed that thE: fiduclnr)' ,,'Ill prescnt pI"oof of suid clniPlr.rl obll:.;ntlons 1.11_on re-
quest, thn.t if the nl:tDunt actunl1j>' pnlcl ill settlement. of uny l\~c, cOlnmtssion or dli"ht is IP.'s$ thnn the
cst.imatctl nmount clnlr:11nti and nllo\,"ed, lhnt th(: snw~ ,,"ill hr: rcpol'ted to thp. Itr.glster of Wills, nnt! that
the lHr.ount or tnx assessed cnn be 1"enssesr.~d in l1CCord,lIlcc Ull!rO\'ij th.
'l'hh.t. the totnls of t,hp. npproprlate columTls in Schc(lulr:s "A", "n", tIC", ifF." , nml "FIT 'It:; tlirec:l~cl thercln~
have l,p.en cnrrled forwnrd anti l'ropp.rl~' registered jll lh~ SUlTlo'nElry.
Subscribed Ilnd sworn to before me this ...,.......,....,..,.............
...,...._...,:...~~:,L~~..,.., ...... day; ....~~M..:...,.....19..,1.P.
.....,........':. ,..,\~fu.A.Q~~"CL.., .....,o.,J~,.. ,..",..'..'",
Marilyn A. Dowlinv. !lDlary Public '
My Commiu;"n b.pil('1 Aut!, 10, 1981
(emll.HiII, PA Cumbulolnd Counly
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\"~~"te....~' :ll.loUl:~'!;u."u..~ U1;V~V1f'!.g
"...,2.l.7.....~p,v.<;!r...J:).d.v.e.__....._,......__.._~!2Q!:!~~.-.:__
( StTeet Number)
. ..,.r;i.'!ghootg~Qw;:g"....p.gnQ.l!y;J,lWQ,i-.~,...J,,1.Q?,5........._.
(City or Town nr.<t Stitt,,)
:\01[;:: .Hefi,rn ~l~ulnl~ hfn,\:L\,ll. J;1llk(' :-our..~ nl! hlltnl~ :-opaccs In t.1u: nrrldil\'Jt "",I ~;,;:tlf:-t1Itlc' nntu"':cr.,l nr"c
fllll.!l} ill ",.}(.11 clclft1.15 01' tlle word "!10Jlo", :Ullt in case the Ils~ct!O, illClllclt~ rurc 1111'1 uull!-;tf'll sccurlt.\(~s:r
sl!curltll:s of close 01" fumlly corpornt.ions 01' 'lll lrlt(~I'cst in {lny cO-J1l\rtu.~I"shlp or hU$Jnp.ss, t.h:tl thn
.1tltrl /lllll fitltt(~lfl'!nt,5 rf.:clulJ'r.-r1 under the J.'arn:~rnph r.l"JvH n:lnlln~~ to Sc1II-~Ilulc "U" ftl'C' ntlnch.~ll. .\l:;n m:\I.:~
curttilll t,ha t COhllllU j,!1 J II thp. "SU"annr)'" ha:; lJf,:f~n 1'rolt~rl)' COlIlI'1 ct.p.c1 ns n!Jo\'e-,l1 r('c t.,HI.
T.nANS~1l INHEIlIl'ANCE .TA~
)m~rnE~T J)ECEDr;:~T
SCHEDULE "a"
I'EIISO~ AL I'nOPF.1l1'Y
.
If\S'flWCTIOSS: This Schedule must. disclose all tonzlhle fmll int:lugllJlu Jlersrmlll I'rop~rty owned Imllvlf1uh.l1y
b)' tll", ctcct!l1ent, nt the t.lfne or his death. PrOIJerly owned by thp. decedent. JCllntl)" wJ tll nnotll~r or oth~rs
J'lIUSt. be listt?cl under Scllt~dule ftl~". Intangible personnl J1ropt~rty, lltl{!d in the 1I11111~ of th~ decedp.nt, but
)lll)'nble at dt!ltth to lUlot.her 01' others, Inclutllnl~ buL not 11lTlltcct to 1'.0.0. U. S. Savings JJomJs nnli tcntn.-
live LI"U:il Ilccounts, IIUISt be lIsted, 11t:SI\lt~ the f:tct ttlllt they nl'~.I1f)t or the nfJmlnlstcrcd eSlr..tc.
T0f1g1ble {lorsana) pl'oIwrty shaulrl be listell f!I'ut (c.C' JC\'l'cll'Y, wn.lrlI1L~ nppnrcl, household
&ood~, nl1ft onlrnlshl"&S, hookl'i, paint.lugs, butmllohllcs, houts, etc.)"
Intllllg1blc llertionnl Jlrop~rt.)~, touch ns; howls, ll'cnsury cnl'ltrJcnll:S, cn~h on tHlIut ftnd in bllnk"
stocks, mortgages, note!'>, lo!~nthcr with nCCf'lIed intcrt!st or fllvlclemls, snlnl'Jes or wages, lnsurance pny_
nblc to Lho estate 01' flfluclnry In sRid cnpncJt)', ll11rtncrf.!IJp Intcl'~5ts, lntcrcst In l1nyundl~trlbuted
cstnte of or income fror.1 ftll)~ l'I'opert)" held In trust llnflt~r UU! 'till or n~rccment of' llllother, eVon though
10cntetJ outside of the Stnte, nt the t.tnlC of (Ienth, should bu list'Nt In this schedule.
Item
1\0.
ITElI
List ftt,hl (It~scribe t\lll)'
Es'rnl~TEU
lIAIUa::r VALUE
USl'r
V,\J.UE
1
Clothes, personal and miscellaneous belongings
$ 100.00
$ 2,400.00
2
1976 Tbyota Sedan
Manufacturers serial No. TE31089533
3
1976 Dodge Station Wagon
Manufacturers Serial No. NIlI566B269804
$ 1,800.00
4 Bartell ,!>ledia Corporation - 15 shares
CUSIP #06914910
$ 18.75
$1. 25
r sh.
$ 292.42
$ 31.41 .
5 Checking AccOlmt, CitiBan.l<, me
Account #0,5414632, bala....ce as of date of death
'6 Savings Account, Han-is Savings Association
Account #1-56930
Oflposltr.! "l'crsfmnl Prol,~..t)'", Scllcflulc "11" JI1
column on thO' lost p:lt;Q of thIs r~ttlrn.
x X
$ 4 r642 ,58
DIn'All'rME~T VAI.UAT
(Do no t write 11
this SplICe)
'If. r..f:l, 5"'1
J ~'
Are. Codo 717/236.404'
NAR 2 1980
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The D-8.A.1Ft't A!J S Saviings Associatiioll1
SECONO AND PINE STflEETS . IIARRISBUnG, PENNSYLVANIA 17105
OFFICES
DOWNTOWN. COLONIAL PARK. CIlMI'I/II.L . LEDANON . UNION OEPOS/f
CAPITAL C/fY . NEWCUMDERI,IlND . YORK. SUMMEROIlLE
March 26, 1980
Mr. John S. Kundrat
Law Offices
Shumaker and Williams
P. O. Box 88
Harrisburg, PA 17108
Dear Hr. Kundrat:
In response to your inquiry concerning the Estate of
Daniel A. Frankel, our records indicate that Optional
number 1-56930 had a balance of $31.41 as of
October 27, 1979.
I hope that this letter will clear any problems <mich
arose from our prior correspondence. Please contact
us if you have any further questions.
~~J ~, -/!J~.
Ms. Na~et E. Rehman
Savingt!Counselor ,
MER:me
~.Jh ad glN"'!Jl. ~f'<t1iM
'.
[~
~/m.1886
. . .l,-. ..~ ,.,
~ll~!MI)X\VE,\l.'!'II 01" I'I!XNS':\~.~:/ " '
'fIl.l.:'i~Frm IIi!ll':IIll''\XCg TAX
scmmm.g "e"
1'/l.\:'iSn:m;
" \'Ii
' rI.\. 't> ^
l,l!i.~~,"""~V
.hg-:.;:('~,
/'~~~..~~t ...~
ol~~~..
m:SIIlF:"T m':CEIII':XT
(Il /)Id d~ce<l~lIt; .'lthln t"o )'.urs oJ'denth, "uke 11II)' IrlOlIsrer "I' "")' ,,'le,'llOl I'llrt or I.ls "stutc,
rl'cel\' lug n "l\lunble und lldequlltc cunslclernt1011 thercfQr? (Answ~r )'(>s or no) No
(2) 11Id ,Ieeeel""t, wllhln t"o )'eurs or deutl,. tr"',sfer I','ol'en)' I'rom hlmselr to hlmsel I' and
othr.rs (luclncUng n sllouse) In Jolllt ob'neJ'shlp? (.\f1Sh'(~r )"':~ or no) No
(:.I) Ir t.he nns".er to (1) [lr (:!) ahove is 111 the Id'firr.h'lt1\'l~ st:ttc:
Cn) Age or dt.!c~dent Ilt t fm~ (If tl'oll!ifl..'r N/J\.
(ll) St:ltt:' C'r rlP,cctlent's h(~lllth ut tlr:l~ of ~nklrtti the trun~f(:r.. (~ute 1)..,
(1;:) CnU:ie of dcc('clent "s (h.'utll. C'\"utl' 1).
(,I) /)1,1 decedent, in his liretlme, mnke '\11)' t"llllSrer or III'ol'ert)' with,,"t recl'l\'in:; II \'lOlllllb]e >>r :ule'llIat
eOllslde"lltioll thereror \.hlch Wns to toke erreet in 1'0SSeSSloll or on.loym.nt nt or nrter his ,hlllth?
(.\ns\'ieJ" ,)"C5 or Jlo)-.NO - ,
(,I.) Ifns there any posslhllit)' that the property transrerred onlght return t,. transrerer or
est.at.e or ht" slIl:jcct to his Jlo'~l'r of dh;posltJon? (,\ns\o'i.~r )'~S or no) N/A
(b) What tillS the transferee's uc.~~ llt. tin!!' (If decelle'nt's death? N/A .
(0) Did ,1o.ee,lent in his lifetime Innke IlIl)' trnllsfer .'1 t~Ollt reeeivlllg n vlIlllnble 'mil n.1e'lunte cnnslderatio
thereror un'ler whleh trunsforor express])' or Im;>1 I ~<I1)' roserves ror hb ]11'" or nn)' l'eriOlI "'hlch does
not in fllC't, cml bt>f"re his death:
(n) TIle p055esslo'l or enjo)",ent of or the right to ineo". from till' pr>>pp.rt)O transrorrell?
(Ans,ycr j"C's or no) No
(b) The .'lght. to ticsignalt!' Lha (\t:=rsulls ,,-hu shall Jh)SS~SR or r.njoy the pJ"opart)" tC'luISrt:rt"fld
income ~hf"refro::l? (Answer )"es or no) No .
(Co) If' the answer 10 (5) (t.) .abm'e is in the urrtron'U\'e, stnte "'hether the right wus reserve,1 in deeedent
It) onPo or bthers N/A
(7) !lid deeeclent in his] il'etim. ".ke ,n tr.lIsr,'r, the eonslderntion for ..'hleh wos transferee's I,rol.lse to
Pll)" inco:ne to or for the benefit of care of tro1nsf'crcu"? ('\ns\ter yes Qr no) No _
(8) !lill rlecedent, nt any tim., tr,lnsfer propert)', Ihe bcnefieial enjo)'onent or which "liS subject, to change!
becllllse or a. rp.serve,I'l'Qwer to :'lter, l\ll1pncl, or re-\'oke, or which cO'lld revert to decedent. under terAS
ot tra.nsfer l')r by Oi)p.ratlon or lnw? (Answer ~'es 01' no) No
(n) If the onswer tn (8) above is 111 the arl'irml<th'e. "ns the power to IIHer, .m~nr1, or revoke the 1nter-
est of the benef'ielnr\" r.pservecl In the decedent alone 01" tlce dec~dant. ttntl others?
(,\nswer )'es or no)~ . '.
NOTE1: The llnswers to llles~ q'uestions should be SUJlPortert by aff'iclnvit h)' the attendIng ph~'sJctnn
well as " eopy of the death certi ricote.
liOrE: 2: If ons"er to an)' or the above questions is )'es, set rorth belo" n ,Iescription of' the prol'ert)"
trnnSfcrrel.!, itr s fair r.larket vl111le at d:c.te or dCl\.th, elates of traOlsfers and to l'ihoPl trnnsrerred,. with
rcl:a.tionshlll or trnnsf'crE'es to decNlcnt, if nn)'. ,Submit cOjl~' of nn.>" t:'lIst c1eed or instrument, i:f trltnS-
i"ers are clninled .to be non-tnxllble, nlso submit det.tilml 5lt.1.tclllent of f'nets, ou which snld clniul is b:J.s~d..
. ~07E 3: List applJcable protlert~" below In romnner In which Jlro\'ldetl In Schedules J\, B, or R.
lTF~11
Il1\SCfUI'T IOS
DEPT. V,ILUATIO:;
(Del,t. 0111)')
I~UU;ET \',ILl/E
(gs tilO" teel)
I
r'l~;'..rt thl~ totttl o;'I"''illf: "Tr:I'I:.f'I~I':''', ~l:""'fllltt. "e" III Ua'
10M; lto;lurt(:tJ" r;II.llImn nn t.hr~ I"'it, 11I1;,~f' of tr.l!j l'l!tllrn.
-0-
-Uf}IC
. _ '.,,'.\.;-.,-i-.".'
!=ll~~~:I)X;VE,\I:.l'1I O!.' I'I::~N!;':\:;~/: . ,
'rll'\X~FElt IXHI':1l UAXCI:: 'fAX
Sel!lmurE "e"
1'Jt.\~!;I'TmS
" l':'"
~"'*!~..... {.)
~.'~$;ir~'.
l'J .,:""
'~"-"'/~'".~
.t.~~..
It!;S IlIE'iT nl':CEIlI,X1'
(1) I>ld c1t"cecJent; ,",'1 thin b.o )'eurs ot'ct~nth, r.l!I'~t.! :m,r trun~fcr of :HI)" r:t~lfH'ii\l pnrt. of" hls l"stult.~,
rt.~cE!i\'illg n \'nlu...blc ltncl ndequl\tc cunsideratlon thcreff'Jr? (Answer )'('5 or no) No
(:,n l>let dcct'thmt, wi thin two )'ett.rs of dClith, trMlsfcr 111'oJP~rt.,)' from him!.~1r to h\msel r
('Ilhe-rs (lllclurllng n 5~10use) 111 Jolut o\tner'shlp? (An5h.er ,p:s or no) No
(a) J r r.he nnswer to (1) or (:n u.ho\'~ ls 111 the n('flrt7l:lth'c st;:lle:
(n) Age of dec~dent ut tin,!'! of tl'hll!>ft.'r N/n
(b) St;:ltlt ~f decelhmt's h(!H1th tit tJr.li: or mnkill~ the trunsft.'r. (~ute 1)..
(e) Clluse of dccNlent"s dl!llth. CXotl' 1).
(~t) IUd decr.d~ntJ in his lifctlrnet mnke un)" trutlsfcr or ])roJlert~' without rccl"i\"ing Il \'nlultble- I')r u'lerJ,uu.lc'
conslc1c.'"Uon tlll'refor '''htch Was to tnl..:e efrect In possessloll or r.nJoymp.nt at or nftcr hIs rlttnth?
(Answer )"C5 or 110) No . ,
(,lI) 'l"n!'; there any l'ossihl1it.)' that the property trunsferre!1 ITlLght return tCt transferer or
estat,e or he subJect to his llol~cr of 'l1~p(lsition? ('\ns\"..~r )'1;.>5 or no) N/A
(lI) What WllS the trunsrcre~'s ng~ at tlr:te (If df!ccdtmt's denth? N/A .
(.0) Old d~ccdent. 1n his lift!tirrie II1nkp. un)' trl\lIsft!r ",.it!1out rece.lvill:; II vuluable anel adequate cr.mslderat.:1on
therefor unrler v..hich transferor cxprcssl~' or Im[ll j rdl)' rO,'icrt,"es 1'or hl:i Ii fc Qr Iln~,. periotl Which does,
not in filet eml ber"re his death:
(a) The pOSSP.SSJ011 or enjO)'1l1ent of or the- rif;ht to inr:or.l~ f"rofQ tltt. prQPp.rt)~ transrcrred?
(AnsI1cr )'<'s or no) No
(b) The rIght. to ii.cstgnatt!' Lila persun:- ",ill) shall Ih)SSe5S or enjoy tile propert..). trausrt:rri'!..t
incoma ~hprerro:n? Ci\nswer )'es or no) No .
(G) If' the anSWer to (5) (I:.) ,ubove is in the affiriT1<1tl\'e, stnte "'.hether the right wus re~erve(l in c1ecedent~
1\) Onf': or oth2'rs N/A !
(7) Did decedent in his lifetime r.lake.... transf(.'r, the considerntlon for '\\'hlch wns trnnsfereo's llrollllse to:
)'8). :ineo:ne to or for the lJenerlt of cure or tr':Lnsfcl"or? (.\nswer yes or no) No . I
(8) Did decedent) at .:tny time, tr,\nsfer propert)", the beneficl&.l enJo,rment of which wns subJect. to change;
because of a. rp.s~rverl'Jll)wer to ;:ll tel', nmpntl, or re\'oke, or which co'l111 revert to decetlent \tnd~r terms I
of' transfer or by opp.Nltion of lnw? (Answer ~:cs 01' no) No
(0) If the nnswer to (8) above is In the n:ffirm:lth'e, \'fnS the pow~r to It! ter, nmt1nd, or revoke the 1nter- I
est of the benericlnr~' r.e-serveel in the decec1ent C1lone or the decedent nnl~ others? !
(Answer )'es or no)..llLlL_ '
NOTE 1: The tlnswers to th~S9 questions should be SUJlPorterl b~' arfil'nvlt h)' the attending physician AS II
well as a copy of the death certl flcnte.
~OIE 2: If unswer to 3n~' of" the above questions J.s ~"es, set forth below l\ descrIption of' the proI"ert~-
trnnsf'crred, it's fair Tolarket vo'\111e at cl:a.te of den.th, (tnte~ or transfers nnel. to ",ham trnnsrerred7 with
rel::l.tionshll' of trnnsferees to dect'C\cnt, if' nn)'. Submit COil)' of an>. t':"lIst deed or instrument, 1f' tr:ms-
fors are clninled ,to be non-tnxuble, nlso submIt det:lilcr!. st.,'ltement of 1'acts, on whit.::h sa.id clnill1 1s based.
. KOTE 3: List lll'pllcable prC'pert;). below in fll:1.nnp.r in whIch rro\"ld~11 In Schedules A, 8, or F:.
lTF~\1
1ll':SCR IPr lOX
ILUU(Er \',u'UE
(Es Ulna tecl)
0111)')
!
.
I
I
,I
I
I
Iw';'!rt this totttl lIi'lll"l<;lt..: "'I'r:IJlsf'I.'I'~''', 8t:II;'c111\I' Ole" 111 Uti'
"M; 1l....:;Jortt:rJ" r;r,hl;ltTl on t.1l'! In-;1. I'rl:~" or t.llls l'r~tllrn"
-0-
.-fI9f(
:t:'::::-:- ',' .~,;~~:,,,.:.~,I,:,,
C'
.
k
B",~
d<: :U:
:.-
.. - "
.... u e
,So ~
e"a. "0
,-tS r: U
10-
...u;'
B... u
:>.. ~
u::J 0
"E '"
" "
~ ~
Renl Property
l'er.ooHll Property
'Cransfers
SUMMARY
(Seh. "A") $
(Seh. UBU) $
(Seh, "e") $
$
$
$.
'Gross Taxable Estate
I ~ "0
... Z "
... UJ ..
" ::; "
;>< "
UJ "
'" " -'
- Cl 4:
-< ,f'1 V>
e<: III " <
p. 0 -@ ] n:
a.. ll.
" <: <>UJ ~ C\..
.<: UJ .<:~ .-l ,., <(
0 l-o ~<: ~
:!: ~ 2 Cl
z '" l-o ....~ :z:
.~ 0", C "
[r.. UJ ~ ll. <(
0 ~ ~ ~ .
'" 0
0 p! .;; 0
.- r.:
- UJ :x: " C\..
r.l
... l-o " \1.1
- .-l ~ n:
to ~ "
.- <: Q) 0 "
....
'" .~ 0 c 0
.~ =" E
-E " "
,::::-.:::1 ~ :> E
" 0 0
::=< ..J U U
(1)
(As Iteportod)
-0-
4.642.58
-0-
4.642.58
,
. ,
."
$
$
$
$
$
$
'.::~;:I~NW~AL TIl or PENNSYI<VAi
:fRAr-;Sl'F.lt INHEntT,\NCE T,\X
REsmENT DF.CEDENT
SCHEDULE "I;"
JOINTLY OWNEIlI'IUlI'I'.I~TY
I:-:Sl'IUlCTIONS: This sehe.lul. must Illoclo... RIl I,roreo' I)'. 1'001 "".r 1""'so,,,,I, ,,,",,.1 I,y Ih,' .1.e."Io,nl Jollltly
~Ilh ""ulh,'r ur 011,."., Ineluetln!; IIIIonl~lbll!., .IIIIIlIIII!; III Ihl! nRIII" 0" Iho .looI,,\o,"t 11I111 oll""',,, List
n.al ('Sllllo rlrst. liS elltlrotles, or Jolnl le...n I.. , I\L"JIIIl llrl"" .toscrll'lIl1l1, ns llldlcnl.",l 111111..1' SehcIlul..
"A", I']u, Iho IInLo lIlllll'lRec of' rceorll of' In.Lrlllllelll. cfToclhll~ ""sl.llllro', I,,'L Itn uol IlIelllll.. enLlretle.
or 0111 of sial" ronl eslnlc "lIlIu, III e.III1" "lIlunLIIIII elllulAII. l'ol',;uu,,1 1'1'01'. ,'L)' 51,"uld bo \l5Lo,1 "S In
Sel",dulc "II", I'lu' dlllo of nCllul.Lllon, nllll tllO 11011I"_ IIlhlress 111111 rcllltloll.hll' (If RII)') of eo-OWII"rs 1.0
th('O dcr~.1cnt.
Dcscrll'tlon of l'rol'crtr, nol{' of '\cqlllslt.lon, Nntne cult pc rcr.'nt.nSjc gst,ul.l1
,\ddress Dnll l\clnUonshlp of Co-O",.nen;, nlH\ Pineo VlLl\1c Shure Vnluntlon
of Rccorr\ of Instrument. wher{' RI!81 J.:!'\tntc.
D~J'h1IT:I~:~T \',U.U,\TIOS
CAUTlUS-nO nol WrlIo
In ThtH SJlnct~.
~ >X
lX'
tX'>:
~ '~~'i~r
~ y$2 )~)~~.
V'~A.'"
-/'
--y;)JC
Value (If
l';ntlrc
rroperl)'
Valuo or
neccd~nLt s
Intcrc:;L
~
, >
1) I1esidenre, 217 Beaver Drive, ~EchaniC5-
burg, Hanpden To\mship, cum...'-erland
County, pennsylvania, held \'Iith \'Iife
Shen:y F. Frankel as tenants by the
entireties, Recorded in D=ed !lOOk It,
Vol. 25, page 27, iiI the OEfire of the
Recorder of o..."'Cds of currberland Col.U1ty,
acquired on Octo:::er 26, 1973.
2) Personal property and furnishings acquir-
ed throughout lifeti11'e as joint tenants
\~i.th spouse, Shen:y F. Fl:ankel, located
at 217 Eeaver Drive, !lechanicsburg,
Pennsylvania.
--~
3) Teleprorrpter Corporation NYSE
CUSIP #879488104 - 24 shares at $16.64/
share, Date of acquisition: 6 shares
on 4/1/70 and 18 shares on 3/24/72
Joint a.mer: Shen:y F. Frankel, wife
4) d1ecking Account, comronwealth National
Bank, Account #252-107124-7, established
10/23/73
5) '!'he aforegoing four property interests
\1Cre a,med by deo=dent and his surviving
spouse, Shen:y F. Frankel, as tenants
by the entirety ,\-lith the right of
survivorship and are therefore exe.-npt
from Pennsylvania Inheritance Tax
-~-
Insert thft> totnl opposite ".tointl)' O\'iIlCII Prorlf~rt),tt, SchcJulc "E"
In the "As l\eJlortctl" colur.IJ' on the lust IHl~o or lhls r(!t.urn.
-o~
-0-
..
REV-484 EX+ (3.80)
File Humber
Estate Nome
INHERITANCE TAX SUMMARY SHEET
(BUREAU USE ONLY)
21-80-0482
DaDiel.-A.__il'lIDkeL
Dote 01 Death ~.ct.o'oer_27JJ9'Z9
Social Security Humber
REPORT OF IHHERITAHCE TAX APPRAISER
I, ,h.. und..nigned duly appoinled Inherilance Tax Appraiser in and lor Ihe County 01 C
Pennsylvania, do respeclfully report Ihat I have appraised Ihe real and personal property as reporte In I e oregoing
return at the values set lorth opposile each \tem in Ihe lasl column 10 Ihe right in Schedules "A", "8", "C", and "E"
Dated,
Au~t 2S, 1980
INve...TORY
Real Property (Schedule A)
Personal Property (Schedule B)
Jolnt.Held Properly (Schedule E)
Transf.rs (Schedule C)
TOTAL GROSS ASSETS
Less D,hts and Deductions
(SCHEDULE F)
CLEAR VALUE OF eSTATE
ValuatIon of life ..,ates or
annu1tI... . . . . . . . . . . . . .
fOR USE OF REGISTER ONLY
T ax on $
T ax on $
Tax on $
Tax on $
Tax on S
Exemptions
Total Estate
LeSS Cred.tts
DATE OF PAYMENT
}/J?,c..,,'1I ) tiP!- A,} If';)
INHERITANCE TAX APPRAISER
VALUE AS APPRAISED
CODE
$ 00+
10+
N 2lH
N 30+
4,,6,*2 -58-
40-
RATE
FACTOR
CODE
6"
"
\5%
TOTAl.. TAX
INTEREST FROM
BALANCE
TO
AMOUNT PAID
DISCOUNT
S
+ $
+
INTEREST FROM
BALANCE DUE
ADJUSTMENTS r
(HARRISBURG USE ONLY) REMAINDER APPRAISEMENT
BALA"'CE
TO
PRINCIPLE
INTEREST
S
S
S
S
VALUE
-
COMPUTATION OF TAX
$
S
$
S_
S
$
$
$
TAX CREDIT
=
$
"
CODE
i
\
,
92+
93-
CODE
\ -
REV.... .0+ *'
Commonwealth of Pennlylvonla
Departmlnt of Rev.nuI
BUREAU OF FIELD OPERATIONS
P.O. B.. 2970
Harrisburg. PAl !710S
NOTICE OF FILING OF APPRAISEMENT
IN YOUR REPLY
PLEASE REFER TO
Investigation Division
Shel'17 F. Frankel
217 Beaver Drive
Meclwliceburg, PI. 17055
RE: Estate of
County of
File No.
Daniel A. Frankel
Cumberland
21-80-0482
Dear Mre. Frankel I
You are hereby notified that the orig;inRl
appraisement in the estote of n..n;Al .L ......nlr..l
has been filed in the office of the Register of Wills af Cnmn..,.l"nll
Cauntyan Allguet 28 , 19 80. Said appraisement reflects the following voluotions:
Real Estate
Personal Property
Jaintly Owned
Transfers
Total
None
4.642.58
None
N'nn.
14,642.58
As to such tox that is paid within three months from date af death, a five (5%) percent
discaunt is allowable. As to any tox that remains unpaid after nine (9) manths (fifteen months
when deoth occurred from December 22, 1965 to June 16, 1971, inclusive; and twelve months when
death occurred priar to December 22, 1965) from dote of death, interest at the rote 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 as provided by Section 1001 of the Inheritance and Estate Tax Act of
1961,72 P.S. 2485-1001, P.L. 373.
Date
AllgWIt 28. lQ80
..$&'''/'''-' ,1f'/I'J!u,{)
5i gned
Title
Chief Allllraiaer
NOTE: This is not a bill.
REV.ot57 (l-OO)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
INHERITANCE TAX
APPRAISEMENT
*'
-
Estate of
Daniel A. Frankel
File No. 21-80-0482
County
Cumberland
Dale of Death October 27, 1979
In the event that eny futur.lntlrelt In thls.statel. transforred In ~sses.ian ar enjoyment to collateral heirs at the docedent after the expiration of any
estate for 11ft or for years, the Commonwealth hereby expressly reserves tho right to appraise and 8U8U transfer Inheritance taxes at th.lawful coUateral rate
an .ny such future Interest.
PROPERTY REPORTED BY THE ESTATE
DEPARTMENT'S
APPRAISED VALUE
1. TOTAL REAL PROPERTY - SCHEDULE "A" . .
2. TOTAL PERSONAL PROPERTY - SCHEDULE "B"
3. TOTAL TRANSFERS - SCHEDULE "C" . . . .
4. TOTAL JOINTLY OWNED PROPERTV - SCHEOULE "E"
4 642. 8
None
TOTAL REPORTED PROPERTY
PROPERTY NOT INCLUDED IN RETURN BUT APPRAISED BY THE COMMONWEALTH
4,642.58
TOTAL UNREPORTED PROPERTY
None
TOTAL GROSS ASSETS
4,642.58
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.
..bJJ", 'Ii" )r1!1~4'J)fIJ )
APPRAISER
08/28/80
DATE
_J
Rce,84
IB'77J
I
COMMONWEALl'H OF PENNSYLVANIA_I
DEPARTMENT OF REVENUE
INHERITANCE TAX DIVISION
*'
OFFICIAL NOTICE OF
INHERITANCE TAX
ASSESSMENT
..- .I :4';)1 , .~: ~/
TO: .-;..../0//1-:',<1 ~,!;"L.~__
//'ll,j(/ .'k,,,....L,-,...,~ ':;jj_
, // l / /, j, 1/
.'~l,..:'l.//(...AJi:{...././ ?V --,-'/.c..,(--"'"..:Ii...G~_____~._
'j I/-, ' /-- 7''/' ,?
/'-Ii.'L-.,~'Li_~.:L.bl;;,...~~.4 ,_ ~'- ." c ..
.../ .f.' _,;? / /r ()
/; / (
ESTATE OF '..J~~J f/ ~c:'
" . / //"-J
.'~ / ,_/.-: r) - '/1.1' ,/-,
COUNTY OF .. ./ ii, . A~A~....;r~
DATE
FILE NO,
..:./ (;'/ / y/
'i cY 1,;.r.Y;G'r,
"
For Caunty Information purposes only
COUNTY FILE NO: // - / {) - ,/j'';:'(
DATE OF DEATH r' ;/j:, ;; / /7/1
/
App'raised Value of Estalc:
Real Estate
Personal Property
Jointly Held Property /Transfers
$
-/
,~ /
.c.... " '/;'.1
Total Gross Estate
, /' '-/
$ ...-/ /~~ :: ..../ ~, tf
Total Approved Deductions
;j , "() ,/ 'j"
~/j (pl . _ _
..
Clear Value of Estate
s
less: Approved Charitable Exemptions
Clear VLllue of Estale Subject to Tax
$
Amount TaKable @ 6% Rate
" . ..' ~:.-) ,.:;------
", /,:, I ..' 1/ './.C' '"' / ,I ./'i~
taif}fuE( ..-..-r-{:..,;..- ~'''C:<- f-/ r:'~r r:
,
$
Amount Taxable @ 15% Rata
tax due ,~_._ ~.
TOTAL PENNSYLVANIA INHERI~*S.W,!f91i"4~$r ::C'.2~rJ~~
..
Less Credils:
DATE OF PAYMENT
INTEREST
AMOUNT PAID
DISCOUNT
TAX CREDIT
$
+ S
= $
$
.'
=
+
=
1 -----"
" " ;:- /;JI / ~
";"", -_/:,-<_,1;)::- C / ,) /"
/~ 'r~~, I,".
BALANCE OF PENNSYLVANIA INHERITANCE TAX DUE
rnterest wil~ accrue at the rate of six (6) percent per annum on the unpaid
Inheritance tax from to the date of
~.
..~
SEE REVERSE SIDE FOR INSTRUCTIONS
REGISTER OF WILL'S COPY
REV-483 (8-7&)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF FIELD OPERATIONS
INHERITANCE TAX SECTION
OFFICIAL NOTICE OF DETERMINATION
AND ASSESSMENT OF PENNSYLVANIA
ESTATE TAX
;/- ~<I ~ "i
DATE:
ESTATE OF:
FILE NO:
COUNTY OF:
DATE OF DEATH:
/r,- ;1'-1"0
r',..;...../.. '-,...,.;.,/1( f'
,;1- ')()" 'i(.J
( 'u.._,'kv/t.A.IJ
/r) - ':;7- 7'1
TO:
------------------------------------------------------------------------------------------
A. DETERMINATION:
1. Taxable eslale based upon:
The Uniled Slales Eslale Tax Relurn (Form 706)
The communication fram the Federal Government
confi rmi ng the acceptance of or changes to the
Federal Eslate Tax Return
2. Amaunl 01 credillar Slale dealh laxes (os verilied)
3. Pennsylvania inheritance tax assessed
(excluding any discaunl and/or inleresl)
4. Normal inheritance tax paid to other States or
Territories 01 the United Slales (excluding
any discount and/or interest)
5. Total inheritance tax credits (line item 3 plus line item 4)
6. Total liability lor Pennsylvania estate tax (line item 2
minus line item 5)
NOTE: Camplele line items 7 and 8 ONLY when delerminalian
is based on Federal Closing Leiter
7.
Amount of Pennsylvania estate tax assessed on determination
doled
Addilian (reduclian) 10 Pennsylvania eslale tax (line ilem 6
minus line item 7)
8.
$ - 0-
$ /:/../v'f
$ - '_A <' ,.J-? ,. ..:;f-
$ - f)
$ V -
$ 0 -
$
/1 )
Oelerminalian prepared bJ:: ~.r::.'7" . '~_
Dole: / /; - if' - f1()
.d/rv---r
------------------------------------------------------------------------------------------
B. ASSESSMENT:
1. Pennsylvania Eslale Tax rellecled on:
line ilem A (6)
line item A (8)
2. Less credits:
DATE OF PAYMENT
INTEREST
IS )
(S )
(S )
AMOUNT PAID
3. Balance of Pennsylvania estate tax due
Interest is due allhe role 01 six (6) percenl per annum lrom
Assessment prepared by:
Dol.:
$
CREDIT
=
=
=
$
to Ih. dot. 01 payment.
A.GENT FOR THE COMMONWEA.l.TH
SEE REVERSE SIDE FOR INSTRUCTIONS