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LAST WILL AND TESTAMENT OF
C. LEE WARNEH
I, C. Lf,;E WARNJ~H, widower, of South Middlelon Township,
Cumberland Counly, Pennsylvania, being of sound and disposing mind,
memory and understanding, do hereby make, publish and declare this
as and for my Last Will and Testament, horehy revoking and making
void any and all Wills by me at anytime heretofore made.
1. 1 direct my hereinafter named Executor to pay all of my just
debts and funeral expenses as soon after my death as may be found con-
venient to do so. I direct that. my funeral services be conducted by
Hoffman-Roth Funeral Home in a manner substantially similar to the
arrangements which I made for my wife, Lenore E. Warner, and that
my body be interred beside that. of my wife, Lenore E. Warner, on our
burial lot located in Westminster Cemetery near Carlisle, Pennsylvania.
2. I give and bequeath the sum of $5, 000. 00 to my nephew, Robert
A. Warner, Sr. of South Middleton Township, Cumberland County, Pennsyl-
vania, provided he shall survive me by a period of Ninety {90l days.
3. I give and bequeath the sum of $15, 000. 00 to my sister, Betty
L. Peace, wife of' Michael Peace, of 501 DeWitt Avenue, Harrisburg,
Pennsylvania, provided she shall survive me by a period of Ninety (90l days.
4, I give and bequeath the sum of $10, 000. 00 to my brot.her, Marlin
Richard Warner, Sr., of 11214 North Seventeenth Drive, phoeniz, Arizona,
provided he shall survive me by a period of Ninet.y (90l days.
5. All the rest, residue and I'emainder of' my est.ate, real, personal
and mixed, and wheresoever the same may be situate, I give, devise and
bequeath t.o my grand-nephew, Marlin Richard Warner III. alklal "Little
,Jim" or James Warner, grandson of my brother, Marlin Richard Warner,
Sr., but should he be less than 21 years of age, then in such event I nominate,
,
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Page 1 of 2 Pages
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constitute and appoint his grandfather, Marlin Riehard Warner, Sr., as
Guardian of his estate, and authori7.c and direct him as such Guardian to
receive and to invcst the same, and to pay the income U1'ising therefrom,
together with so much of the principal thcreof as, in his opinion, may be
necessary or desirable for the proper maintenance, support and education
of Marlin Richard Warner III, to or for the benefit of Marlin Richard Warner
III, and upon Marlin Richard Warner III attaining 21 years of age, to pay to
him the then remaining principal together with any undistributed income.
In the event my said brother, Marlin Richard Warner, Sr., should decline
to serve as Guardian of the estate of his grandson or desire to cease serving
as such, then in that event I nominate, constitute and appoint my sister,
Betty L. Peace, as alternate or successor Guardian of his estate.
6. I hereby nominate, constitute and appoint my nephew, Robert A.
Warner, Sr., of South Middleton Township, Cumberland County, Pennsyl-
vania, as Executor of this my Last Will and Testament, but should he pre-
decease me or fail to qualify, then in such event I nominate, constitute and
appoint my sister, Betty L. Peace, as alternate or successor Executrix,
and I further direct that neither of them shall be required to post any bond
to secure the faithful performance of his or her duties in the Commonwealth
of Pennsylvania or in any other jurisdiction.
IN WITNESS WHEREOF, I have hereunto set my hand and seal to this
my Last Will and Testament written on two pages this
day of
1980.
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(SEAL)
C. Lee Warner
Signed, sealed, published, and declared by C. LEE WARNER, the
Testator above named, as and for his Last Will and Testament, in our
presence, who, in his presenco, at his request, and in the presence of
each other, have hereunto subscribed our names as attesting witnesses.
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OATH m- SUBSCRIBING WITNESS
C MONWEAL TH OF PENNSYLVANIA I ss:
COUN OFCUMBERLANO
This day of
before me, Register for the abate of Wills and granting lellcrs of Administration in and for said Co
the Commonwealth of Pennsy lia. personally came
.0.,1980 ,
Y of Cumberland. in
the subseribing witnesses to the foregoing inst
late of
resent, and saw and heard the testa
according to law. depose and say. that
instrument of writing as and for h
was of sound and disposing
knowledge. observation
sign, al. publish, pronounce and declare the said
. d memory and understanding, to thc best of
belief.
and subscribed before
Register
AFFIDAVIT OF DEATH
COMMONWEALTH OF PENNSYLVANIA l ss:
COUNTY OF CUMBERLAND ~
sworn
Thursday
at or about
"I, I ,,-
Sworn
26th
19,-.8.0...-, before
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Robert A. Warner Sf.
being duly
says thai as nearly as can be ascertain eo the said decedent
C_ Lee Warner
died on
the
20th
November
980
A.D.,I_.
day of
o' clock, ----L1..M.
and subscribed this
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day of
November
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OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA ss:
COUNTY OF CUMBERLAND
Before me, the Register for thc Probatc of Wills and granting of Lcllcrs of Administration in and for the County of
Cumbcrland. pcrsonally camc
Robert A. Warner 'r_
who. being duly sworn
.do es
deposc and say that as
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of the last Will and Testament of
C _ Lee Warner
deceased
he will well and truly administcr 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 Tra~~fer Inhe.i::e~. Sworn a~d subscribed before. me.
November 26, A.D., 19~ .... ~;~- .\-:/ x? if) d/~..LA':.-.~.
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DECREE
Be it rcmembercd that on the
1st
day of
December J'lO
,A.D.,I!r_. there was probated and
recorded the last Will and Testament of
C. Lee 'varner
latc of
South Middleton Township
, Cumberland County, Pennsylvania,
Deccased. Lellers Testamentary werc granted to
Witness my hand and official seal the day and year aforesaid.
Robert A. Warner, Sr.
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HEV,45!:i EX. (3.80)
COMMONWEALTH OF PENNSVLVANIA
DePARTMENT OF REVENUE
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
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SCHEDULE "F"
STATeMENT OF DEBTS
AND DEDUCTIONS
Estate 01 C. Lee Narner Date 01 Death 11/20/RO
WHEN CLAIMING THE FAMILY EXEMPTION, COMPLETE THE FOLLOWING:
File No. 0...( 1- h '/ </.'/
Clairnan~
Relationsllip to Decedent
Claimant's Address at time of Decedent's Death
ITEM DATE NAME OF PAVEE REMARKS AMOUNT
NO.
1 1/5/B1 The Evening Sentinel IIdvertising letters & sale $ 84.20
2 1/5/81 R & 11 Bendcr, Inc. Refuse Disposal 18.00
3 1/5-4/10 81 p.P.&.L. Electric Bills 57.02
4 2/4/81 U.G.I. Corp. Gas Bi 11 110.69
5 to 4/10/ 1 United Te1cphone Co. Telephone expenses 94.36
6 1/9/81 Hoffman Roth Funeral Home Funeral Exoenses 1.917.40
7 1/9/81 Cumberland Law Journal Advertise letters 18.00
8 2/21/81 Registcr of wills Letters & Short Certificates 36.00
9 3/20/81 Isabell Brownawe11 Repairs 106.00
10 3/23/81 Fav Keck. et a1 C lean up - public Sale 100.00
11 5/1/81 Robert 11. Warner Executors Fee 2,405.00
12 5/1/81 Fishman & Hess. IIttorneys Estate fee 2,405.00
.
TOTAL I $7,351.67
I hereby certify that to the best of my knowledge and belief the foregoing is a just and true statement of debts, funeral
expenses and expenses of administration submitted to the es~S._:duc~ons for In~eritance Tax urposes.
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SIGNATURE OF FIDUCIARV DAtE
OFFICIAL USE ONLY
DEBTS AND DEDUCTIONS ARE ALLOWED IN THE SUM OF S 73 Ill, /" 7
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% TAX RATE
AT
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2'- .::? 1-5/
DATE
GENERAL INHERITANCE TAX INFORMATION
Unsatisfied liabilities incurred by the decedent prior to his/her death are deductible against hislher taxable
estate. In addition to debts incurred by the decedent or estate, other items ore claimable including the cost of
administration, otlorney fees, fiduciary fees, funeral and burial expenses including the cost of 0 burial lot, tombstone
or grove marker and other related burial expenses.
All debts being claimed against on estate ore 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 may be claimed by 0 spouse of 0 decedent wno 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 0 member of the some
household con claim the exemption. In the event there is no such spouse or child, the eXlMTption can be claimed by
o parent or parents who ore members of the same household os the decedent. The family exemption is allowable only
against assets which pass by 0 will or by the Pennsylvania Intestate Lows.
NOTE: Compensation paid to on estate representative; namely, on executor or administrator, for services
performed in administering an estate is reportable for Pennsylvania Income Tax purposes. This taxable income
item should be reported on form PA.4D.lndividuallncome Tax Return.
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INSTRUCTIONS FOR COMPLETING SCHEOULE "F"
1. If the family exemption is being claimed, indicate the claimant's nome, address and hislher 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 dote on which each debt was incurred and/or poi d.
4. Enter the names of each payee.
5. Provide 0 brief explanation in the remarks column for eacn debt claimed.
6. Enter the amount of each debt being claimed.
7. The form must be signed by the person who has assumed the responsibility for paying the debts.
IF ADDITIONAL SPACE IS NECESSARY USE BW' x 11" SHEETS.
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I~~~,i>"" .', COMMONWEALTH OF PENNSYLVANIA
! 4 No,K', 29548 DePARTMeNT OF ReVENue
, .,^.', OFFICIAL RECEIPT. PENNSYLVANIA INHERITANCE AND ESTATE TAX
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I ~ RECEIVED Robert
"",,,FROM
'ADDRESS 128 S.
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TAX AT 6%
TAX AT 15%
A. warner. Sr.
v aa. aq.
Hanover S~ree~
TAXAT_%
ESTATE TAX
carliale. Pa. 17013
'--ESTATE~FORMAT~N~i1c);--io---i98-0----------
DA TE OF DEATH ..
DATe OF PAVMENT
21-80-747
May 27. 1981
C. LBB WARNER
CUlllber1and
m
m
TOTAL TAX CREDIT 5.696.13 I
LESS DISCOUNT
PLUS % INTEREST
(FROM TO )
5.696.13
TOTAL AMOUNT PAID
FILE NUMBER
NAMe OF DECEDENT
COUNTY
POSTMARK DATe
.EMARKS: "PAID ON ACCOUNT"
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M '/ SIGNATURE
~ C. LeWis
Reqister of Will.
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IN TilE COURT OF CQ\IMON PLEAS OF CUMBERLAND COUNTY
PENNSYLVANIA, ORPHJ\NS' COURT DIVISION
NO. 21-80-747
ESTATE OF C. LEE WIIRNER, DECEASED
LATE OF SOUTH MIDDLETON TOWNSHIP
FIRST !\ND FINAL ACCOUNT
of Robert A. Warner, Sr., Executor
Date of Death: November 20, 1980
Letters Granted: December 1, 1980
Date of Advertisement of Grant of Letters:
The Evening Sentinel - December 16, 23, 30, 1980
CUmberland Law Journal - December, 19, 26, 1980, January 2, 1981
Account Stated to June 15, 1981
PRINCIPAL DEBITS
The Accountant charges himself as follows:
To amount of Inventory and Appraisement filed in the Office of the Register of Wills
of Cumberland County, pennsylvania consisting of:
REAL ESTATE:
ALL that certain tract of land situate in South Middleton Township, Cumberland County,
pennsylvania, bounded and described as follows:
LOT No. 20 and the Northern 25 foot portion of Lot No. 21, both Block M of the Plan
of Lots known as Carlisle Manor Extension as recorded in the Office of the Recorder
of Deeds in and for Cumberland County in Plan Book No.3, Page 99, and having a
frontage on Valley Street of 75 feet, a depth of 151.22 feet on the North and 151.82
feet on the South and a width in the rear of 75 feet and being subject to building
and use restrictions attached to the said deed.
BEING the same tract of land which
29th day of May, 1967, granted and
husband and wif e.
Betty L. Gulick, widow, by her deed bearing date the
conveyed unto C. Lee Warner and Lenora E. Warner,
SALE PRICE:
$39,000.00
TAX PRORATION:
64.29
L1$tr: 99 rAot J19
COMMONWEALTH OF PENNSYLVANIA:
:55.
COUNTY OF CUMBERLAND
Before me, a Notary Public, the undersigned officer, personally appeared
Robert A. Warnor Sr., Executor of the Estate of C. Lee Warner, late of South Middleton
Township, CUmberland County, pennsylvania, deceased, who being duly sworn according
to law, deposes and says that the foregoing Account, both as to items of charge
and discharge, is true and correct to the best of their knowledge, information and
belief.
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Robert A. Warner Sr.
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r. ..~RlISlE BORO. CUMBERLAtlD COUfaV
. . '",' MY cn~rt~ISSlON n!>!RE~ nEC. 31. : :!": j
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LETTERS TESTAMENTARY
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
l ss:
BY THE TENOR OF THESE PRESENTS
I.
MARY C. LEI-lIS
, Esq.,
Register for the Probate of Wills and Granting Lellers of Administration
in and for the County of Cumberland, in the Commonwealth of Penn-
sylvania, do make known unto all men that on the 1ST day
of DECEMBER . 19 00 , at Carlisle,
before me was proved, appearcd and insinuated, THE LAST WILL
AND TESTAMENT OF
C. LEE WARNER, LATE OF
SOUTH MIDDLETON TOWNSHIP. CUMBERLAND COUNTY , PENNSYLVANIA, DECEASED,
(a true copy whereof is to these presents annexed), having whilst HE lived at the time of illS death divers goods
and chattels, rights and credits within the Commonwealth. by reason whereof the approbation and insinuation of the said Last
Will and Testament, and the committing the Administration of all and singulaT, the goods and challels, rights and credits,
which were of the said deceased. also the Auditing the Accounts, and Calculation and Reckoning of the said Administration to
me are manifestly known to belong. And that Administration of all and singular, the goods and chattels, rights and credits of
the said deceased, and way concerning HIS I,ast Will and Testament, was committed to ROBERT A. WARNER. SR.
in the said Testament named EXECUTOR
having first been duly qualified will and truly to administer the goods and chattels. right and credits of the deceased, and make
a true and perfect Inventory thereof. and exhibit the same into the Register's office, in the borough of Carlisle, within thirty
days from this date, and also file a just and true account, calculation and reckoning of HIS
administration when lawfully required, and diligently and faithfully to regard, and will and truly comply with the provisions of
the law relating to Collateral and Direct Inheritances. Decedent died on the 20TH day of
NOVEMBER , 19'3..2.-. according to affidavit properly filed.
In Testimony Whereof, I have hereunto set my hand and caused the seal of said office to be hereunto affixed. dated at Carlisle
aforesaid, the 1ST day of NOVEMBER
EIGHTY
in the year of our Lord One Thusand Nine Hundred and
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_ Deputy Register
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REY_U4 EXt (s..1I0)
INHERITANCE TAX SUMMARY SHEET
(BUREAU USE ONLY)
21-80-0747
[!] Original
o Supplemental
o Remainder
Fj I e Number
Estate Name
c. Lee Warner
Dote of Death
Noyemb.=-2Q.,....l98JL
Social Security Number
174:.Q233~,
REPORT OF INHERITANCE TAX APPRAISER
I, the undersigned duly appointed Inheritance Tax Appraiser in and far tho County of C~
Pennsylvania, do respectfully report that I have appraised the real and personD) properly as ropo;teaTn',hO fo,egoing
return at the values set forth opposite each Item in the last column to the right in Schedules IIA", liB", IIC", and "E"
, .
'\: (,.'..' /1)( ./i'n\' (C'
'1 ,,1 '1 , I J <.... ",:-' . /" _
INHERITANCE TAX APP RAISER
Dated:
AUK\lst 19. 1981
ADJUSTMENTS REMAINOER APPRAISEMENT COOE
INVeNTORY VALUE AS APPRAISED CODE (HARRISBURG USE ONLV)
Real Property (Schedule A) S 00+ 92+
Perlanol Property (Schedul. B) 10+
Jolnt.Held Properly (Schedule e) 20+
Transfer. (Schedule C) 30+
TOTAL GROSS ASSeTS 45-.325. .8L
Leu D.bt. and Deductions 40- 93-
(SCHeDULe F)
CLeAR VALue OF eSTATe
o Life Estate RATe FACTOR PRINCI PLe VALUE CODe
o Annuity
FOR USE OF REGISTeR ONL V
Tax on $
~
COMPUTATION OF TAX
S
S
S
S
6'.
"
Tal( on $
15%
Tal( on $
Tal( on $
Tax an $
S
Exemptions
Total Estate
S
S
S
TDTAL TAX
INTEREST FROM
BALANCe
TO
Less Credits
DATE OF PAVMENT
INTEReST
S
AMOUNT PAlO
DISCOUNT
TAX CReOI T
=
S
S
+ S
..
=
BALANCE
S
5
INTEREST FROM
BALANCE Due
TO
..j
~ I -~/u . '7 'I '7
AFFIDAVIT OF
FIDUCIARY
(Instructions on Reverse Side)
'lclL-l.. n-,"t_
REy..UO II-eO)
COMMONWEAL TH OF PENNSYLVANIA
DePARTMENT OF REvENUE
TRANSFER INHERITANCE TAX
RESIDENT OECEDENT
Estate of c. Lee Warner
Do te of Deo th
Nov. 20, 1980
Lost Address 26 Valley Street
Social Security No. 174-05-3391
Carlisle
PII
17013
Bureau File No.
(CITY.
ISTA TEl
Cl.IP)
County File No. 21-80-747
1. Decedent died:
( ) Intestate (without 0 will)
( X) Testate (leaving 0 lost will--copy attached)
2. Is the filing of 0 Federal Estate Tax Return required for this estate?
3.
Yes_ No
x
( x) Executor/Executrix ( ) Administrotorl Administratrix
Robert A. Warner, Sr.
Nome
Address
95 Buckthorn Drive
Carlisle, PA
17013
(ClTYI
(STATE)
(ZIPI
4. All correspondence should be moiled to (x Attorney
) Fiduciary.
S. If on ollomey is representing the estate, indicate:
Nome
Kevin A. Hess, Esquire
Address
128 S. Hanover St.
Carlisle, PA
(CITY) (5TATE)
17013
(ZIP)
List 011 safe deposit boxes registered in the decedent's individual nomehor jointly with, or os on agent or deputy
of another, or in decedent's individual nome with right of access by onot er os agent or deputy. Include the name
and address of t~~. bonk or other institution where the safe deposit box is locoted, the name (s) in which the bax
is registered and \he relationship of the joint holders to the decedent.
NAME AND ADDRESS OF BANK OR OTHER INSTITUTION
IN WHICH DECEDENT MAINTAINED A SAFE DEPOSIT BOX
NAME OR NAMES IN WHiCH
SAFE DEPOSIT BOX IS REGISTERED
RELA TIONSHIP OF JOINT
HOLDERS TO DECEDENT
Under penalties of perjury, I declare that I hove examined this retllrn, including accompanying schedules and
statements, and to the best of my knowledge and belLef it 's true, COllect and complete.
1J~ ~
..~ / ~
, . , A ~/#-t6:. .
/
,
SIGNATURE OF FIDUCIARV
11"'1001 l 1/)'//
.
DATE
PENNSYLVANIA INHERITANCE TAX GENERAL INFORMATION
1. PERSONS RESPONSIBLE FOR RETURN
Section 701 of the Inheritance and Estate Tax Act of 1961 provides that the following persons shall prepare and file
a :eturn:
a. The personal representative of the estate of the decedent as to property of the decedent administered by him
and such additional property which is or may be subject to laheritance Tax of which he/she shall have or
acqui re knowl edge;
b. The transferee of property upon the transfer of which Inheritance Tax is or may be imposed by the 1961 Statute,
including a trustee of property transferred in trust, provided that no separate return need be made by the transferee
of property included in the return of a personal represenlative.
2. PLACE FOR FILING
The relurn is to be filed in duplicate with the Register of Wills of the county wherein the decedent resided.
3. TIME FOR FILING
The retlJfn is due nine montlls after the decedent's deatil, unless an ex{ension fur filing has been applied for and
grantea by t~e Secretary of Revenue within the nine-month period.
4. FAILURE -;0 FILE RETURN
Section 791 of the 1961 Statute provides that" . . .any person who willfully fails to file a return or other report
required of him. . .shall be personally liable.. .to a penalty of 25% of the tax ultimately found to be due or $1,000
whichever is the lesser to be recovered by the Department of Revenue as debts of like amount are recoverable by
law."
5. TAX RATES
Inheritan~e Tax is payable at the rate of 6% on transfers to lineal descendants, such as father, mother, husband, wife,
son, daughter, grandchildren, grandparent, son-in-law and daughter-in-law and at the rate of 15% as {a all others.
6. PAYMENTOFTAX
The tax assessed on the transfer of property reported in tile return is due 9 months after the decedent's death. Interest
at the rate of 6% per annum accrues thereafter until payment is made. All payments received are first applied to any
interest which may be due with any remainder applied to the tax. IF TAX IS PAID WITHIN 3 MONTHS AFTER THE
DECEDENT'S DEATH, A DISCOUNT OF 5% OF THE TAX PAYMENT IS ALLOWED.
All checks should be made payable to the Register of Wills of the county wherein {he decedent resided and are
received subject to the final determination of the Department of Revenue.
7. FAILURE TO PAY
The taxes imposed, logether with any interest thereon, are a lien upon real property, which lien remains in effect until
the taxes and interest have been paid in full. The taxes may be sued for against any real property in the decedent's
estate or against any property belonging to a transferee liable for the tax.
8. FILING OF FALSE RETURN
Any persen who willfully makes a false return or report required of him shall, in accordance with Section 793 of the
1961 Statute, be guilty of a misdemeanor and, on conviction thereof, shall be sentenced to pay a fine not exceeding
$1,000 or undergo imprisonment not exceeding one year or both.
REV.451 0.80)
COMMONWEALTH OF PENNSVL VANIA
DEPARTMENT OF REVENUF
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
*'
SCHEDULE "B"
PERSONAL PROPERTY
(InsmlctiollS Oil Rovers!.' Side)
Estate of
C. Lee Warner
- ----==.r.ao.
ESTIMATED DEPARTMENT
ITEM DESCRIPTION UNIT MARKET VALUATION
NO. VALUE VALUE (OFFICIAL USE ONL Yi
1 Cumberland Valley Savings and Loan - savings
Account Balance & Balance of Escrow $ 5,714. 90 ./
2 Commonwealth National - Checking Account
No. 181-941549-6 1,068.59 ...-
3 Sale of Personalty - Proceeds, Auction Sale
lolarch 25, 1981 2,017.35 ...-
4 U.G.!. overpayment 70.73/
5 Pa. Comm. of Aging _ Inflation Divident check 95.00 ,/
6 Proceeds - .Sale of automobile, 1965 Chevrolet 150.00/
TOTAL THIS PAGE $ 9,l1G,57 L //L"57
~
PEY-.'2. 0.8:11
COMMONWEALTH OF PENNSVLVANIA
DEPARTMENT OF REVENUE
TRANSFER INHERITANCE TAX
RESIDENT OECEDENT
ESTATE OF_
SCHEDULE "C"
TRANSFERS
,.,-
*
C. Lee I~arncr
INSTRUCTIONS:
1. Answer the queslions on reverse side,
2. If the answer to any of the questions on the reverse side is "Yes," provide a description of the prope:ty transferred per
Schedules "A," "8," or "E," its estimated marke{ value at date of death, dates of transfer, to whom transferred and
relationship of transferees to decedent. Attach a copy of any trust deed or instrument relaling to the transferred property.
ITEM
NO.
DESCRIPTION
ESTIMATED I DEPT. VALUATION
MARKET VALUE (OFFICIAL USE ONLY)
NONE
TOTAL THIS PAGE
QUESTIONS CONCERNING PROPERTY TRANSFERS
1. Did decedent, within two years of death, make any transfer of any matp.rial pari of his estate without receiving
valuable and adequate consideration? (Answer "Yes" or "No".) I h
2. Did decedent, within two years of death, transfer property (rom himself! herself to himself/herself and another party
or parties (including a spouse) in joinlownership? (Answer "Yes" or "No".) ~
3. If the answer to one or two above is "Ves" and the transfers are claimed 10 be nontaxable, provide {he following
information:
a. Age of decedenl at time of transfer.
b. Copy of death certi fi cate.
c. Affidavit by Ule attending physician indicating Ihe state of decedent's heallh at lime of transfer.
d. All other information supporting nontaxabiIi ly of transfer.
4. Did decedent, in his/her lifetime, make any transfer of property without receiving a valuable or adequate consideration
therefor which was {a take effect in possession or enjoyment at or after his/her death? (Answer "Yes" or "No".) tV 0
a. Was there any possibility that the property transferred might return to transferor or his!her eslate or be subjec{
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 hislher life or any period which does in fact end before his/her
death:
a. The possession or enjoyment of or the right 10 income from the property transferred? (Answer "Yes" or "No".) lJ ()
b. The right to designate the persons who shall possess or enjoy the property transferred or income therefrom?
(Answer "Yes" or "No".)
6. If the answer to five b. above is "Ves," state whether the right was reserved in decedent alone or others.
7. Did decedent in his/her lifetime make a transfer, the consideration for which was transferee's promise to pay income
to or for the benefit or care of transferor? (Answer "Yes" or "No".) /) '-'
8. Did decedent, at any time, transfer property, the bmeficial enjoyment of l'Alich 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".) :.)0
9. If the answer to eight above is "Yes," was the power to aller, amend or revoke the interest of the beneficiary reserved
in the decedent alone or the decedent and others? (Answer "Yes" or "No".) N / {I
OR'EV-453 EX.. (3,801
COMMONWEALTH OF PENNSVLVANIA
DEPARTMENT OF ReVENue
TRANSFER INHERITANCE TAX
RESIDENT DECEDeNT
SCHEDULE "0"
BENEFICIARIES
."
(Instructions on Reve's(~ Side)
Estate of
C. Lee Warnc r
BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED DATE OF INTEREST OF BeNEFICIARY
DEceDENT IlIRTH
Robert A. Warner, Sr. Nephcw Yes $ 5,000.00
95 Buckthorn Drive
Carlisle, PA 17013
Betty L. Peale Sister Yes 15,000.00
501 Dewitt Avenue
Rarrisburg, PA
Marlin Richard Warner, Sr. Brother Yes 10,000.00
11214 N. 17th Drive
Phoenix, AZ
Marlin Richard Warner, II Grandnephew No Residuary
P. O. Box 1210
Bullhead city, AZ 86430 I
.
... --- -------.-
I
The above beneficiaries are living at this time except for the following:
NAME
DATE OF DEATH
.' ,
REV0454 <<1.80)
COMMCNWEAL TH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "E"
JOINTLY OWNED PROPERTY
..
(Instructions on Reverse Side)
Estate of
C. Lee Warner
P
TOTAL E VALUE OF DEPARTMENT
ITEM R
DESCRIPTION MARKET CE DECEDENT'S VALUATION
NO. VALUE N INTEREST (Officio' Use Only)
T
NONE
-
--
TOTAL THIS PAGE ::Jl1,Y"LU
I
I
,j
I
,
INSTRUCTIONS FOR COMPLETING SCHEDULE "E"
Schedule "E" must include all property, real and personal, owned by the decedent jointly with another
party or parties as joint tenants with right of survivorship. Both tangible and intangible property are to be
included. List real estate first.
1. Describe all real property as indicated in the instructions for Schedule "A". Describe all personal property
as indicated in the instructions for Schedule "B". Include the name, address and relatiOl;ship to the
decedent of the co-owner (sl and the date the joint ownership was established.
2. Indicate the total market value of the jointly owned property.
3. Indicate the percentage of the decedent's interest.
4. Indicate the market value of the decedent's interest.
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REV""!I7 EX. (7otOI
COMMONWEAL TH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
TRANSFeR INHeRITANCe TAX
ReSIDeNT DEceDENT
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INHERITANCE TAX
APPRAISEMENT
IiJORIGINAL
o SUPPLEMENTAL
File No. 21-80-0747
Estate of c. Lee Warner
Coun ty
Dote of Death
Nnvember 20, ]980
numherlRnd
In the eveont that any futuro Interest In this estate Is transferrod In possession ar enjoyment ta collateral hel,. of the decadent after the
expiration of any estate for IIfo or for yea,., the Commonwealth horeby expressly reservos the right to appro Iso and assess transfer
Inheritance taxes at the lawful collateral rote on any such futuro Intorest.
PROPERTY NOT INCLUDED IN RETURN BUT APPRAISED BY THE COMMONWEALTH
ASSET SUMMARY
DEPARTMENT'S
APPRAISED VALUE
Total Real Property - 5CH. "A". . . . .. $
Total Personal Property - 5CH. "B". . . . $
Total Jointly Owned Property - 5tH. "E" $
Total Transler. - 5CH. "C". . .'. . . .. $
36.209.29
9. 116.<;?
36,209.29
9.116.57
None
None
None
None
Unreported $
Unreported 5
Unreported 5
Unreported $
$
$
$
$
$
45.325.86
DLIFE ESTATE
DANNUITY
TOT AL GROSS ASSETS
DREMAINDER
TOTAL VALUE
$
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. . --, ( l' (
. JIJ/!a ~II;' 6 CJ\ 0',;2./ I { 08/19/81
APPRAISER DATE
RECORn;'~ r
REG" _
'81 Ail" 20 1" :(./
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF EXAMINATION
OFFICIAL NOTICE OF
INHERITANce TAX
AsseSSMeNT
*'
COUNTY FILe NO:
, ;
/./ "/
DATE
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TO:
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DATe OF OEATH
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Appraised Value of Estate:
Real Estate
G,.~& /,:,,/ .//
Personal Property
+
,
,
/ / I r
./-j
,
Jointly Held PropertylTransfers
--.-_.._------
+
Total Gross Estate
$ ';' -:-. ~. '/ ";- .?/~
Total Approved Deductions
~.::'/, /'
,
Clear Value of Estate
G
/ :' '1':/ /1
,
Less: Approved Charitable Exemptions
Clear Value of Estate Subject to Tax
G -;/ ;;;./ ,/ 'I
Amount Taxabla @ 6% Rate
G
tax due
$
Amount Taxable @ 15% Rate
d/ /'/'/ F/
tax due
~./ (; It /3
,
TOTAL PENNSYLVANIA INHeRITANCe TAX DUE
G ~-i: 9{ /3
,.. 'It ,.. ,.. ,.. * A five percent discount totaling $
will be granted if the Inheritance Tax is paid by
Less Credits:
DATE OF PA VMENT
- - 7
/) ....,/' -
;/'/
AMOUNT PAID DISCOUNT INTeREST TAX CREDIT
S '/;: tIC /':;' + G S = S -:: ~~ '11.- //
.J
.' ,
+ =
+ =
Interest 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
BALANCe OF PENNSYLVANIA INHERITANce TAX DUE
s
_,-': ,'Ii//:.
. ~I '-h} ../>~t' ~--'--
Assessed by: " / / /;t,';, I (~
See InformiUion on Reverse Side Agen~f~.~ttu'Con;.7wel~
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INFORMATION
To insure proper credit to your account, lho Ililmc of thu estato and fde number should be clearly print-
ed on the check or money order,
This assossment is mado in accordance with Section 70B of the Inheritance and Estate Tax Act of
1961 (72 P.5. ~ 2485-708).
To the extent that inheritance tax is paId within three (3) months after the death of the decedent. a
discount of rive (5) percent is allowed 172 P.5. S 2485-716).
Inheritance Tax, other than tax on a future interest, IS due at the dale of the decedent's death and becomes
delinquent at tho expiration of nine (9) months after the decedent's dealh (72 P.S. S 2485.711). Inheritance
Tax on a futuro interest is payable within three (3) months after the Hansfer lakes effect in possession and
enjoyment and is delinquent thereafter (72 P.S. ~ 2485- 7121. Calculate interest from the delinQuenl dale shown
on the face of this form to the date of actual payment using the following interest tablE':
--------------------- ------------ - ------------- - - --- - --- -------- ---- -- - ----
1 month .005 4 months .020 7 months .035 10 months .050
2 months .Q10 5 months .025 8 months .040 11 months .055
3 months .Q15 6 months .030 9 mOlllhs .045 12 months .060
1 davs .00017 11 days .00186 21 days .00352
2 davs .00034 12 days .00203 22 days .00369
3 days .00051 13 days .00220 23 days .00386
4 davs .00068 14 days .00237 24 days .00403
5 davs .00085 15 days .00250 25 days .00420
6 davs .00101 16 days .00267 26 days .00437
7 davs .00118 17 days .00284 27 days .00454
8 days .00135 18 days .00301 28 days .00471
9 davs .00152 19 days .00318 29 days .00488
10 davs .00169 20 days .00335 30 days .00500
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Any party in interest. including the Commonwealttl and the personal representative. not satisfied with
the assessment may object thereto within sixty (GO) days after receipt of this Notice as provided by Section
1001 of .he Inheritance and Estate Tax Act of 1961 172 P.5. ~ 2485-1001).
Make check or money order payable to:
"Register of Wills, Agent"
Mail to the address listed below: