HomeMy WebLinkAbout03-2602Department of the Treasury - Internal Revenue mot; v i,r
Form 668-H
(Rev. July 1987)
Notice of Federal Estate Tax Lien Under Internal Revenue Laws
Office
District ISerial Number
Pennsylvania/New Jersey
Notice is given under the provisions of section 63248 of the Internal Revenue
Code that a lien exists in favor of the United States against the specific property des-
cribed below for additional Federal estate tax imposed by section 2032A(c) due to the
special valuation elected under section 2032A, and/or Section 2057(f).
For Optional Use by Recording ice
YtO.03 e26 0 ? FET_
ny? V111.170
?d.
Ss t
Name of Estate Estate of Patricia J. Deitch
C
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tom
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Fred E. Deitch and James E. Deitch, Qualified Heirs
.
,
Name and address of agent designated by the qualified heirs for dealing with IRS F' i V;
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regarding the specially valued property. "
James D. Hughes, Esquire ''---
60 West Pomfret Street
Carlisle, PA 17013 = - n
Decedent's Social Security Number Amount of Additional Tax
Date of Death
168-48-3510 V $ 74,480.00
11/25/1999
Description of Property to Which Lien Attaches
A working farm located at 40/45 Yellow Breeches Road, Carlisle, PA 17013, more
specifically described in the attached deeds. As follows:
1. Parcel ID No. 08-11-0294-42B. As shown in DB 135, PG 78, 79, 80.
2. Parcel ID No. 08-11-0292-01. As shown in DB 135, PG 81-83.
3. Parcel ID No. 08-12-0336-002. As shown in DB 135, PG 74-77.
4. Parcel ID No. 08-11-0294-043A. As shown in DB 136, PG 84-86.
5. Parcel ID No. 08-11-0294-042. As shown in DB 135, PG 87-89.
Place of Filing Office of the Prothonotary
County of Cumberland
Cumberland County, Pennsylvania
This notice was prepared and signed at Pitt
the 20th day
on this
Title
Technical Services Group Manager (Collection)
Form 668-H (Rev. 7-87)
Catalog No. 16744N
www.irs.ustreas.gov Part 1 - To be kept by recording office
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Internal Revenw Code
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Sec. 6324B. Special lien for additional estate tax
attributable to form, etc., Valuation.
(a) General Mfg.
In Me cam of any interest in qualified real property
(within the meaning of section 2032A(b)). an amount equal
to the adjusted tax difference attributable to such imeresl
(within the meaning of. section M32A1c112)(9)) shall be a
lien rc favor of !be United States on the properly In which
such interest..ISla.
(b) Period of lien.
The ran imposed by this xclion Shan arise at the time
an oection is filed under section M32A and shall COhllnue
with respect to any interest in IM qualified real
popeny-
(1) until the liability for IS. under ..b.C ooh Icl of
Section 2032A with respect to sucn interest has been
Sen soled or has become unenlorceable by reason of
Ism of time. or
(2) unm n 1s established 1. 'he sauslaalon of the
Sectary In., no runner lax IIabllity may an. under
Seaton 2032A(c) worn n soeu io sucn mlemsl.
(c) Certain Rules and Definitions Made ol ll-
Cable.
(1) In general. The rule se, North in paragraphs ID.
(3). and (al of section 6324AC) shall apply with
fHpect Io the lien imposed by this section as if it were
a loan imposed by section M24A
(2) Qualified real property. For.purpoxs of his
sectiOn. me term "qualified real property
in-
CIW" qualified replacement popeny (within Ine
meaning of section Mirok(h)P)(Bl) aM M,,,bed
exchange prOMFIY (wilbin the Meaning of section
21332A(f(3))_
(d) Substitution of security for lien.
To the extent provided in regulations prescribed by the
Secretary. the lurnishing of security may x substituted for
Ina lien imposed by this section.
Sec. 632eA. Special lien for estate tax deferred
under section 6166.
(d) Special rules.
(1) Requirement that lien be filed. Tore Ilan
Imposed by Inn Sa on Shall not ber velb as against
any PUMMxq holder of a Security imare3l, mechan-
1C $ ben. of judgement lien creditor until notice thereof
wnicn meals the requirements of sermon 6323(1) has
been filed by the Secretary Such notice shall not ore
regmred to be rehleo.
(2) Period of lien. The ben imposed by this section
shell anse al the time the execmor ¢ discharged from
Iiablbry under section 220. for. d eanar. a, the lime
nonce is filed pursuant m paragraph (t)) and shall
continue until the babiny Nor In. deferred amount is
Alnfied o• becomes unenlorceable by reason of
lapse or tame
(3) Priorities. Even though notice of alien imposed
by Ina section has been bled as PrOgded in pem-
graph 111 sucn loan Snell no, be 41,d-
(A) Real properly IS, aM special asxssmenl
loos To the enMt Prowdedfin -1. g (o)f61.
(B) Real properly subject to a mechanic 3 loan
for repairs and Improvements In tine case ON any
real property subject ,O a Ian Nor repay or
improvement. as against a machamc'S hero,
ICI Real property construction or improvement
financing agreement As against any security
interest set torah in paragraph (31 of xenon
6323(c) (whether such sttunty interest came
into existence before on after tax lien filing)
.
Subparagraphs '(BI and (C) shall not apply to any
security interest which care into existence after Me
dale on which the Secretary filed notice (in a manner
Similar to notice filed udder Set.on 6323(1)1 that
payment Of lore deferrednmOUnt he, beer, accelerated
antler Section 6166(,).
(a) Lien to be In lieu of section 6324 lien. If
Mere Is a lien under this section on any property with
respect to any estate. there shall not be any lien under
section M24 on such property with respeot to Me
same estate.
Sec. 6323. Validity and priority against certain
pencils.
(b) Protection for Certain Interests even though
notice filed. Even though notice of a lien imposed
by section 021 has been filed. sucn !ien shall ncl be
valid-
(6) Real property fax and special asxaerenl
liens. With respect 10 real property, as against a
holder of a lien upon Such property. 11 Such lien is
entitled under local taw to priphy over security inter-
ests in Such property which are prior In lime. and
such lien secures payment of-
(A) A tax of geeral application levied by any
taxing authority based upon In. value of sucn
progeny:
IBI A specul V.SmSM ro posiod directly upon
such property by any taxing aptnorily. NI such
assessment u imposed fOr the Pumox of defray-
ing the cost of any public improvement. Or
(C) charges for utilities or public sernic.a fur-
nished to such property by Ine United Slates. a
Slate or political spMbn1Cn lereol. or an
instrumentality of any one or more of the
roregoing.
(c) Protection for certain commercial transactions
financing agree nta, etc.-
(3) Real property construction or improve
mein finlncing agreement. For the purposes of
this subseCtion-
(A) Defihbon. The term real properly construe.
lion or improvement financing agreement'
means an agreement to make cash disburse
menls to finance-
(1) tine construction or monorail Of real
property.
toil a Conlon to construct or improve real
properly. or
(too) the raising or harvesting of a farm crop or.
the raising of livestock or other animals.
For the purpose, of clause (l, the furnishing of
9Oud1 aM se-Ces Shan be vested e, the d
burxmMl d .In (B) Limittlion on qualified property. The term
qualified propi when used .,in respect to a
real property Construction ol, Improvement linan-
Clnq agreement. irKlude, only
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of in Ine cax W subparegaph (A)(it, ma real
property with respect to yy Ch the construe.
lion or improxement has been or is l0 Ix
mane,
(il) In the cax Of subparagraph Atli,), the
proceeds of the contract described therein.
and
( I in the cex of subparagraph (A)( I. prop
any subject to the ben m.posed by section
6321 el the time Of ta. ben filing aM the Crop
or the livestock or other Armels released to In
subparagraph Allot,
(f) Pis" for filing notice; form.
(1) Place for Bimg. The notice relered to in sub
sacbon (a) snau be Noted-
(A) Udder stile I..
Ill Real propMy In the case, .l real prop
arty in one office within the Stale C, ItT
County, or other 90manmil l subichn ision, a3
designated by the laws of sucn State. In wnicn
the progeny Suolect 10 the ll n Is wualedl and
(Iii Personal property In to case of personal
property. whether langlble or nm.m,,P, one
Office wilmn he Slate for county, or Olner
governmental suMlvlsionl, as designated by
the laws of sucn Stale in which the properly
subject to the Iran,, ptp.,M Or
(8) With Clerk of district Chun. In the office of
the clerk Of the United Sales district coon for
the judicial district in which the property subject
to the Ilan a Situated, whenever the Slate has not
by law designated One office which Maine the
requirements of nuGperegraph (A): pr
(C) With recorder Of deeds of the DISMCI d
Columbia. In the orrice of the Recorder of Deeds
OI Me DWrKI d Columbia, it the property sub
fact to the lien is situated in the District of
Columbia
(2) Situs of property subject to lion. For purpose, of
Paragraphs (1) and jai. Properly small be deemed to
be situated-
(A) Real Property In the case of real property.
al ors physical IocaLOn: Or
(B) personal property . In me case al personal
property, whether tangible o' mlargible. at Me
residence of me taxpayer al Me lime to nonce
of Ism is filled.
For purposes of pa agho (2)(8). the m-damce OI a
corporation of partnership shall be deemed, to be the
place at which the pnrtrpal executive office of to
business 1s located, aM the residence of a taxpayer
whose residence Is without the United Sate, shah be
deemed to be on Ine D.su21.1 Columbia.
(3) Fprm. The form add content Of fe notice referred No
is subsection la) Shan be prescribed by the Secretary
- SOCK n011ce Shall be valid nOlw,M,,.h,m9 imy other
provisionilyNow regflppg Mf forte or content of a
notice of lien. ?l
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3536 /? -n
PARCEL 1. D. NO: t7 1)
TIIIS DEE, D,
(1995),
f-;?7tI o'Ia
HADE THE 31 ST day of December in the year one thousand nine hundred ninety-five
BETWEEN PATRICIA J. DEITCll, widow, of Dickinson Township, Cumberland
County, Pennsylvania, hereinafter called Grantor,
AND FRED E. DEITCH and JAMES E. DEITCli, of Dickinson Township,
Cumberland County, Pennsylvania, hcreinaller called Grantees:
WITNESSETII, that in consideration of the suns of One and 110/100 ($1.00) Dollar, the
receipt whereof is hereby acknowledged, the said Grantor does hereby grant and convey unto the
said Grantees, their heirs and assigns, as tenants in common
•
ALL that certain tract of land situate in Dickinson Township, Cumberland County,
Pennsylvania, bounded and described as follows:
BEGINNING at a point in the Yellow Breeches Creek at corner of land of Col. J. 11.
Richter; thence through said creek and crossing the Reading Railroad, South 42 degrees West, a
distance of 462 feet to a point; thence South 30 degrees West, 92.4 feet to a point (Willow tree);
thence along land of the said Col. J. P. Richter, South 45 degrees West, 396 feet to a point;
thence South 78 degrees West, 544.5 feet to a point in line of land of Clark Line and the said
Yellow Breeches Creek; thence along the said Yellow Breeches Creek and a public road adjoining
land of Clark Line, North l8 degrees West, 343.2 feet to a pine slump in the eastern bank of said
Creek; thence along lands formerly of Walter Stuart, Sr., later of the Estate of Margaret Stuart,
crossing the said Reading Railroad, North 20 degrees West, 930.6 feet to a point along said public
road; thence still along lands of the said Margaret Stuart Estate and a public road, North 6
degrees West, a distance of 158 feet, more or less, to a point; said point being the intersection of
the eastern side of Township Road No. 464 with the center of Township Road No. 463 and said
point being the southwest corner of land now or formerly of William D. Godwin and wife; thence
by the center of said Township Road No. 463 and along land of the said Godwin land, North 89
degrees 45 minutes East 800 feet to a point; thence continuing along said center of said Township
Road No. 463 and along land of Dessie E. Weber, North 88 degrees 15 minutes East 305 feet to 71
point; thence by same, North 73 degrees 15 minutes East 174.25 feel, more or less, to a point in
u
800K '3J "ACE Qq
N 61'?d w Urn ? po.x
07 H 0D,9q 0143,
the center line of said Township Road No. 463 at the northwest corner of other laud of John P.
McCoy (Tract No. 2 in Deed Book "U", Volume 21, Page 653); thence by said other McCoy land ?
(conveyed or about to be conveyed to the Grantees herein), South 26 1/2 degrees Last 808.5 feel,
more or less, to a point in said Creek, the Place of BEGINNING. CONTAINING 36.51 acres,
more or less.
BEING the same premises which Pearl C. McCoy, granted and conveyed to Roy L.
Deitch and Patricia J. Deitch, his wife, by deed dated January, 25, 1982 and recorded in the Office
of the Recorder of Deeds for Cumberland County in Deed Book "R", Volume 29, Page 979.
Roy E. Deitch died on December 12, 1994, thereby vesting title in fee simple in Patricia J.
Deitch, surviving spouse, Grantor herein.
This is a non-taxable Transfer from Mother to Sons.
AND the said Grantor hereby covenants and agrees that she will warrant specially the
property hereby conveyed.
IN ?VITNESS IVIIEREOF, said Grantor has hereunto set her hand and seal the day,
month and year first above written.
Signed, Sealed and Delivered
in fire presence of
CZ?? ., T ?s.?.l (.SEA/.)
PA'I'RI IA J. I>L,1'1'CII
•
BOOK 135 PAGE 88
11
COMMONWEALTH OF PENNS YLVANIA:
:SS:
COUNTY OF CUMIIERI.AND
On this, the 31ST day of December, 1995, before me the undersigned officer, personally
appeared PATRICIA J. DEITCH, widow, known to me (or satisfactorily proven) to be the
person whose name is subscribed to the within instrument, and acknowledged that she executed
the purposes therein contained.
I.)
I do hereby certify that the precise residence and complete post office address of the
within named Grantees is: 45 West Yellow Breeches RoAd garlisle, PA 17013
December 31 ST, 1995
Atfoliwf fr Grantees
COMMONWEALTH OF PENNSYLVANIA:
:SS:
COUNTY OF CUMBERLAND
RECORDED on this InD day of ? Vz A.D. AD , in the Recorder's
office of the said County, in Deed Book Q?-lJ Page J;1
Given under my hand and seal of the said office, the date above written.
WITNESS WHEREOF, I hereunto set my hand and seal.
Recortlcr
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IRWIN, MCKNIGHT & HUGHES
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OOUK ;3;i FACE ??
PARCEL I. D. NO: THIS DEED,
(1995), AIAD. T/!!:' 31ST day of December in the year one thousand nine hundred ninety-jive
BETWEEN PATRICIA J. DEITCH widow, of Dickinson 7oowoship, Cumberland
County, Pennsylvania, hereinafler called Grantor,
AND FRED E, DEITCJI -Ind JAMES E. llEl'I'Cil, of Dickinson Township,
Cumberland County, Pennsylvania, hereinatier called Grantees:
IVITNE'SSTII that in receipt whereof is hereby acknowledged, atile said tlGranttorod One
grant and conveyy ulnto the
said Grantees, their heirs and assigns, as tenants in common •
ALL that certain tract of land situate in Dickinson 'township,
Pennsylvania, bounded and described as follows: Cumberland County,
IIEGINNING at a post on file East side of Township Road No. 464, said post being
North 286 feet front the center of Township Road No. 463, also known as Creek Road; thence
along Township Road No. 464 and land now or formerly of Walter StuaY, Sr., North G degrees
West 1404 feet, more or less, to a post; thence continuing along said Road, North 24 degrees
East 811.8 feet to a post; thence by the same, North 27 degrees 45 minutes East 958.6 feet to a
point in said Road; thence by land now or formerly of M. Raudabaugh, South 76 degrees East
496.5 feet to a post; thence by land now or formerly of Jancy 1. Jones' South 15 degrees East
2887.5 feet to a post; thence by land now or formerly of Alfred 11. Speers, Jr., South 10 degrees
30 minutes East 58 feet to a post; thence by the sane, South 74 degrees 30 minutes West 294.5
feet to a post; thence by land now or formerly of John P. McCoy and Peal C. McCoy, his wile,
by magnetic bearings of 1967, and along Township Road No. 463, South 78 degrees 15 minutes
West 595 feet to a point in the center of said Road; thence by the center of said Road, South 88
degrees 15 minutes West 305 feet to a point; thence by land now or formerly of William D.
Godwin, North 00 degrees 10 minutes Last and through an iron pin on the North side of said
Road, 395 feet to a post; thence by the same, South 82 degrees West 800 feet to the Place of
BEGINNING.
•
COOK U0 PACE
I o L1 Ss w(//,j 77, 3r1?, ? l
07 II 0094 c?qJ
CONTiJJNING 100 acres, more or less.
IJEING the same premises which Dessic L. Weber and Jay F. Weber, her husb
granted and conveyed to Roy E. Deitch and and,
Patricia J. Dcilch, his wile, by deed dated IPebntary
6, 1986 and recorded in the Ollice of the Recorder of Deeds for Cumberland County in Deed
l3ook "S", Volume 31, Page 421
Roy E. Dcilch died on December 12, 1994, thereby vesting title in fee simple in Patricia 1.
Deitch, surviving spouse, Grantor herein.
This conveyance is a non-taxable Transfer from Mother to Sons.
AND the said Grantor hereby covenants and agrees that she will warrant specially the
property hereby conveyed.
IN WITNESS 1VI1EIt130p; said Grantor has hereunto set her hand and seal the day,
month and year first above written.
Signed, Sealed and Delivered
ill lire presence of
PA'1'RI A J. DIATC11
2
Boor[ 135 FACE 85
C?
COMMONIVEALTII OF PENNSYLVANIA:
AS.
COUNTY OF CUMBERLAND
On this, the 31ST day of December, 1995, before are the undersigned officer, personally
appeared PATRICIA I DEyl,CII, widow, known to me (or satisfactorily proven) to be the
person whose name is subscribed to the within instrument, and acknowledged that she executed
same for-the purposes therein contained.
IVIIEREOF, 1 hereunto set nmy hand and seal.
I do hereby certify that the precise residence and complete post office address of the
within named Grantees is: 45 West Yellow Breechesta5d,-9mrlisle, PA 17013
Dccember31ST,1995
COMMONWEALTH OFPENNSYLVANIA: a
:SS.
COUNTY OF CUMBERLAND
RECORDED on this ? day of A.D. 199 , in the Recorder's
office of the said County, in Deed Book
Given under my hand and seal of the said oflice, the date above written.
11-2
Recorr(er z. _
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IRIVIN, McKNIGHT & HUGHES
A7TORNE HS
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3 S" 32
PARCEL LUNG: .?-
TIIIS DDDD,
(1995)MADE THE 31ST day of December in the year one thousand nine hundred ninety-five
,
IIETIFEEN PATRICIA J. DEITCII, widow, of Dickinson 'rownship, Cumberland
County, Pennsylvania, hereinafter called.Grantor,
AND TRED E. DEITCII and JAMES E. DE111'CII, of Dickinson Township,
Cumberland County, Pennsylvania, hereinafter called Grantees:
WITNESSETII, that in consideration of the stun of One and no/100 ($1.00) Dollar, the
receipt whereof is hereby acknowledged, the said Grantor does hereby grant and convey unto the
said Grantees, their heirs and assigns as tenants in common
ALL those two certain tracts of land with the improvements thereon erected, situate in
Dickinson Township, Cumberland County, Pennsylvania, bounded and described as follows:
TRAC_ T NO, I BEGINNING at a post and corner of land of Charles E. Raudabaugh and
John P. McCoy; thence South 74 degrees 13 minutes East, a distance of 1273 feet along land of
Charles E. Raudabaugh to a stake; thence South 79 degrees 45 minutes East, a distance of 348.15
feet along land of Charles E. Raudabaugh to a stake and corner of land of N. Neil Shughart;
thence South 21 degrees 20 minutes East, a distance of 2497 feet along land of N. Neil Shughart
and Merlin Raudabaugh to a stake and corner of land of Merlin Raudabaugh; theouth 2
degrees 20 minutes West, a distance of 634.34 feet along land of Merlin Raudabaughnceto S a stake;
thence South 33 degrees 2 minutes West, a distance of 597.3 feet along land of Merlin
Raudabaugh to a spike in Township Road No. 463, (also known as Creek Road); thence South 33
degrees 2 minutes West, a distance of 508.2 feet along land of Merin Raudabaugh to a stake;
thence South 22 degrees 40 minutes East, a distance of 33 feet to a point in the Yellow Breeches
Creek; thence in said Creek, North 69 degrees 10 minutes West, a distance of 100 feet to a point
in said Creek; thence South 12 degrees 55 minutes West, a distance of 50 feet to an iron pin and
edge of the Right of Way of the Reading Railroad; thence North 69 degrees 3 rf nutes West, a
distance of 805.21 feet along the Right of Way of the Reading Railroad to an iron pin; thence
continuing along the Right of Way of the Reading Railroad on a curve to the left having a radius
'0" 13S PACE 74
D? la 03310
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distance of 237.9 feet along land of John P. Richter to a point in the Yellow Breeches Creek;
thence South 80 degrees 4 minutes East, a distance of 315 feet in the bed of the Yellow Breeches
Creek to a point; thence North I degree 48 minutes 20 seconds East, a distance of 1009.86 feet
crossing Township Road No. 463 and along land of Alfred H. Speers to an iron pin; thence South
73 degrees 45 minutes West, a distance of 259.05 feet along land of Alfred II. Speers to an iron
pin; thence North 12 degrees 30 minutes West, a distance of 2892.34 feet along land of John P.
McCoy to a post, the Place of BEGINNING.
SAID Tract of land containing 145.737 Acres, more or less.
LESS, HOWEVER, two adjoining tracts conveyed to Kenneth E. Wolfe and Tonunie L.
Wolfe, his wife, by deeds dated April 10, 1968, and September 7, 1971, and recorded respectively
in the office of the Recorder of Deeds for Cumberland County in Deed Book "S", Vol. 22, Page
585 and in Deed Book "H", Vol. 24, Page 128.
TRACT NO. 1: BEGINNING at it spike and trees al corner of land of Paul 1.1. Gamer
and the Church of the Brethren; thence South 72 degrees 30 minutes East, it distance of 370 leet
by land of the Church of the Brethren to it stake; thence by the same, North 13. degrees 35
minutes East, a distance of 143 feet to an iron pin and edge of Legislative Route No. 21008 (also
known as Pine Road); thence North 66 degrees 45 minutes West, a distance of 87.5 feet along the
edge of the Pine Road to a stake; thence North 6 degrees 35 minutes East, a distance 01 '607.1
feet crossing the Right of Way of the Pine Road and along land of the Molly Pitcher Canning
Company to an iron pin; thence South 75 degrees 10 minutes East, a distance of 985.96 feet along
land of Molly Pitcher Canning Company to a stake; thence South 33 degrees 20 minutes East, it
distance of 268 feet along land of C. Vance Eater to a stake; thence South 33 degrees 20 minutes
West, a distance of 1485.5 feet along land of C. Vance Eater and recrossing the Pine Road to a
post; thence South 16 degrees 25 minutes East, a distance of 1250 feet along land of C. Vance
Eater to an iron pin; thence South 86 degrees 20 minutes West, a distance of 646.3 feet along
land now or formerly of Merlin L. Line to a stake; thence North 15 degrees 54 minutes West, a
distance of 1783.69 feet along land of John P. Richter to an iron pin; thence North 12 degrees 25
minutes East, a distance of 591 feet along land of John P. Richter and Paul 11. Gardner to a spike
and trees and the Place of BEGINNING.
CONTAINING 56.448 Acres, more or less.
TOGETHER with a right-of-way 16 feet wide leading from Pine Road in a Southerly
direction to and along the Western line of Tract No. 2 hereinabove described.
TOGETHER with a right-of-way 16 feet wide leading from the Pine Road in a Northerly
direction along the Western side of land now or formerly of Lois G. Weary, et. al., to the
Northern side of the land of the Reading Railroad.
eoux 135 PACE 7,5
•
ME REAL ESTATE, herein described is improved with two dwelling houses, a dairy
barn and other outbuildings.
01
TIEING the same property which Nancy 1. Jones, granted and conveyed to Roy E. Deich
and Patricia J. Deitch, his wife, by deed dated January 10, 1974 and recorded in the Office oft
he
Recorder of Deeds for Cumberland County in Deed Book "U', Vol. 25, Page 920.
Roy G. Deitch died December 12, 1994, thereby vesting title in tic simple in Patricia J.
Deitch, surviving spouse, Grantor herein.
This is a non taxable transfer from Mother to Sons.
AND the said Grantor hereby covenants and agrees that she will warrant specially the
property hereby conveyed.
IN WITNESS WHEREOF, said Grantor has hereunto set her hand and seal the da,
month and year first above written. Y
Signer!, Sealed and Delivered •
in the presence of
3. CZ:z-
(.SEAL)
1'A I R1 CIA J. DEITCH
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COMMONIVEALTH OF PENNSYLVANIA:
COUNTY OF CUMBER/AND
On this, the 31ST day of December, 1995, before me the undersigned officer, personally
appeared PATRICIA J. DEITCH, known to me (or satisfactorily proven) to be the person
whose name is subscribed to the within instrument, and acknowledged that she executed same fur
the purposes therein contained.
WHEREOF, I hereunto set my hand and seal.
pFNj?,j Cerlafe ttao GlroMa4LWY+xpC.amxd ,?Gr J
?tYHF;r7 ?''S.1'i. tM l,amnesim tF?es tkt 3.1998- -? (.S'/i?l/,)
Unit". m u.:o el aid oi:uics urp Public
I do hereby certify that the precise residence and complete post office address of the
within named Grantees is 45 West Yellow Breeches to , Ca lisle, PA 17013
ID December 3 l ST. 1995
Grandees
COMMONWEALTH OF PENNSYLVAN/A:
COUNTY OF CUMBERLAND
RECORDED on this ita- day of n A.D. 14,2-, in the Recorder's
office of the said County, in Deed Book J,S.`-.. `.-
Given under my hand and seal of the said office, the date•above written.
Recorder
JRIV/N, Mc6N/GHT & HUGHES
A7TORNEIS
4
9CG! 13 j FACE 77
• ,539 i?u„-,
PARCEL 1. D. NO:
THIS DEED,
MADE THE 31 ST day of December in the year one thousand nine hundred ninety-five
(1995),
EETIVEEN PATRICIA J. DEITCH, widow, of Dickinson Township, Cumberland
County, Pennsylvania, hereinafter called Grantor,
AND FRED E. DEITCH and JAMES E. DEITCH, of Dickinson Township,
Cumberland County, Pennsylvania, hereinafter called Grantees:
IVITNESSETH, that in consideration of the sum of One and no/100 ($1.00) Dollar, the
receipt whereof is hereby acknowledged, the said Grantor does hereby grant and convey unto the
said Grantees, their heirs and assigns, as tenants in common
. ALL that certain tract of land with the improvements thereon erected, situate in
Dickinson Township, Cumberland County, Pennsylvania, bounded and described as follows:
BEGINNING at a point where the Reading Railroad crosses the Yellow Breeches Creek;
thence South 66 degrees West 10 perches to a bend in said Railroad; thence by land now or
formerly of Mrs. Mary E. Martin, South 71 degrees West 7.8 perches to a point; thence by the
same, North 32 degrees West 84.2 perches to a point in the middle of a public road; thence along
the middle of said road by land of the same, South 44 1/2 degrees West 18.2 perches to a stone;
thence by land of the same, North 36 1/4 degrees West 57.6 perches to a while oak; thence by the
same, South 53 1/2 degrees West 10 perches to a graveyard; thence by the same, North 35 1/4
degrees West 52.8 perches to a post; thence by the same, South 53 degrees West 41 perches to a
post; thence by land now or formerly of Charles E. and 11. Elmer Sheaffer, North 26 degrees West
101.5 perches to a white oak; thence by land now or formerly of W. W. Galbraith's heirs, North
65 degrees East 6.5 perches to a white oak; thence by the same, North 22 degrees West 56
perches to a stone; thence Uy the same, North 64 degrees East 56 perches to a post; thence South
26 degrees East 3.4 perches to a point formerly a black oak; thence by land now or formerly of U.
G. Barnitz, South 22 degrees East 68.6 perches to a post; thence by the same, South 43 degrees
East 107 perches to a post; thence by the same, South 88 degrees East 101 perches to a point in
the middle of the Yellow Breeches Creek; thence along the middle of said creek, South 26
degrees East 3.6 perches to a point; thence by land now or formerly of Edward W. Biddle and
1100K 131 FACE 81
0 T I 1 0 09'?) a/ 7
wife, South 44 degrees 15 minutes West 10.9 perches to a stake on the bank of tailrace; thence
along the bank of said race, South 10 degrees 50 minutes West 38.4 perches to a stake; thence
South 27 degrees 30 minutes East 6.6 perches to a point in the middle of a public road; thence
along the middle of said road, North 63 degrees 20 minutes East 23 perches to a point; thence
along the same, North 40 degrees 45 minutes East 13.2 perches to a point in the middle of the
Yellow Breeches Creek at a fording; thence along the middle of said creek, South I degree 30
minutes East 3.3 perches to a point; thence along the same by its several courses: South 29
degrees West 15 perches, South 25 degrees East 48 perches, South 67 'degrees West 27 perches;
South 19 degrees West 17 perches; South 42 degrees West 12 perches; South 14 degrees 30
minutes West 9 perches to the Place of BEGINNING.
CONTAINING 154 acres, more or less; and being improved with a two story dwelling
house, brick bank bam and other improvements.
EXCEPTING, HOWEVER, (1) 10 acres 108 perches, more or less, conveyed to Luther
L. Leidigh, by deed dated February 25, 1932, and recorded in the Office of the Recorder of Deeds
for Cumberland County in Deed Book "F", Volume 11, page 389; and (2) 20.6 acres, more or
less, conveyed to Luther L. Leidigh, by deed dated September 11, 1939'and recorded in. the
Office aforesaid in Deed Book "A", Volume 12, Page 511. '
BEING the same premises which N. Neil Shughart and Joanne A. Shughart, his wife,
granted and conveyed to Roy E. Deitch and Patricia J. Deitch, his wife, by deed dated June 10,
1976 and recorded in the Office of the Recorder of Deeds for Cumberland County in Deed Book
"P", Volume 26, Page 979.
Roy E. Deitch died on December 12, 1994, thereby vesting title in fee simple in Patricia J.
Deitch, surviving spouse, Grantor herein.
This is a non-taxable Transfer from Mother to Sons.
AND the said Grantor hereby covenants and agrees that she will warrant specially the
property hereby conveyed.
IN WITNESS IVIIEREOP, said Grantor has hereunto set her hand and seal the day,
month and year first above written.
Signed, Sealed and Delivered
in 111e presence of
1 ? (.SEAl.
PATR CIA J. DUTCH
BooK i35 'PACE Q2
COMMONIVEAL TII OF I'ENNSTL VANIA:
COUNTY OF CUMIIERLAND
On this, the 31ST day of December, 1995, before me the undersigned officer, personally
appeared PATRICIA J. DEITCH, widow, known to me (or satisfactorily proven) to be the
person whose name is subscribed to the within instrument, and acknowledged that she executed
saame Boar the purposes therein contained.
USS WHEREOF, I hereunto set my hand and seal.
Nota,WSed
Roper B.. hwl, N"RM ', ..,
Cori Ooro, Culberlmq -
MyC Vr'ssSM&PFee0M3,1
y oaa glary Public
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I do hereby certify that the precise residence and complete post office address of the
within named Grantees is: 45 West Yellow Breeches 13nn , arlisle, PA 17013
December 31ST, 1995
COMMONWEALTH OF PENNSYLVANIA:
COUNTY OFCUMIIERLAND :Sly.
RECORDED on this L day of A.U. 199V2 , in the Recorder's
office of the said County, in Deed Book ? Page G L_ .
Given under my band and seal of the said office, the date above written.
Recorder CJ--?
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IRIVIN, MCKNIGIIT Bi IIUGIIES rn „ '
A7TORNEI'S
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PARCEL 1,D.NO: I l 0 • D `),-I /" 8
THIS DEED,
(1995), MADE THE 31 ST day of December in the year one thousand nine hundred ninety-five
BETWEEN PATRICIA J. DEITCH, widow, of Dickinson Township, Cumberland
County, Pennsylvania, hereinafter called Grantor,
41
AND FRED E. DEITCH and JAMES E. DEITC11, of Dickinson 'T'ownship,
Cumberland County, Pennsylvania, hereinafter called Grantees:
1VITNESs here that in consideration of the sum ol• One and no/100 ($1.00) Dollar, the
receipt whereof is hereby acknowledged, the said Grantor does hereby grant and convey unto the
said grantees, their heirs and assigns, as tenants in common 1/
ALL that certain tract of land situate in Dickinson Township, Cumberland County,
Pennsylvania, bounded and described as follows:
BEGINNING at a point in Township Road No. 463; thence by hinds formerly of Walter
Stuart's Heirs, later of Norman F. Stambaugh and still later of John P. McCoy and wife, conveyed
or about to be conveyed to the Grantees herein, South 23 1/2 degrees Cast, 49 perches to a point
Point; in said Yellow
by Breeches hes C now reek; thence down said creek, North 63 degrees East, 21.2 perches to rn
or formerly of Alfred I-1. Spcers, Jr., and will the following courses
and distances, said courses and distances being tine same as those on a survey recorded with the
Speers' deed (Deed Book "B", Vol. 22, Page 719): North 2 degrees 33 minutes West 100.52.
Icet to a spike in the center of said Township Road, North 40 degrees 25 minutes West 167.32
feet to a spike in the center of said Township Road and North 10 degrees 15 minutes West 556.62
feet to a stake; thence to and along the center line of said Township Road South 74 degrees West
420.75 feet to a point, the place of beginning. Containing 6 acres and 127 perches, more or less.
BEING the same premises which Shryle L. Diehl and Jacquelyn R, Bowers, executrices
of the Estate of Join P. McCoy, granted and conveyed to Roy D. Deitch and Patricia J. Deitch,
his wife, by deed dated February 23, 1982, and recorded in the Office of the Recorder of Deeds
for Cumberland County in Deed Book "R", Vol. 29, Page 982.
DOOR j f J /ACE i ? •
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d? t l •?a? y' 4 a D
COMMONWEALTH OF PENNSYLVANIA:
COUNTY OFCUMEERLAND :SS:
On this, the 31ST day of December, 1995, before me the undersigned ollicer, personally
appeared PATRICIA J. DLl•I'C11, known to me (or satisfactorily proven) to be the person
whose name is subscribed to the within instrument, and acknowledged that she executed same for
the purposes therein contained.
my hand and seal.
...... -Notary Public J --
i;
hereby certify that the precise residence and complete post ollice address of the
within named Grantees is 45 West Yellow Breeches Roa(4-E6 sle, PA 17013
December 31ST, 1995
Grantees
COMMONWEALTH OFPENNSYLV,
COUNTY OF CUMBERLAND V :SS:
RECORDED on this 16 day I
_, A.
D. 19?G , in the Recorder's
office of the said County, in Deed Book e
Given under my hand and! eal of the said office, the date above written.
Recorder
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1R1VIN, AICKNIGHT & HUGIII:.S
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Roy D. Deitch, also known as Roy L. Deitch, died December 12, 1994, thereby vesting
title if' fee simple in Patricia J. Deitch, surviving spouse, grantor herein.
This is a non taxable transfer from Mother to Sons.
AND the said Grantor hereby covenants and agrees that she will warrant specially the
property hereby conveyed.
11V IVITNG.SS IVUERROF, said Grantor has hereunto set her hand and seal the day,
month and year first above written.
Signed, Sealed and Delivered
in the presence of
'Q-d 'Zc 1 ?seAy
PATRICIA J. DI?I'fCll
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roux 1J.5 fAcf
79
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Form 668-H Department of the Treasury - Internal Revenue Service
(Rev. October 2004) Certificate of Release of
Federal Estate Tax Lien
Area Office Serial number
(For Optional Use by Recording office)
Pennsylvania/New Jersey
I certify that the requirements of section 6325(a) of the Internal Revenue Code $
have been satisfied for the tax liability (including all statutory additions) shown
below on the following-named estate, and that the lien for the tax and statutory
additions has been released. The pJuner3 officer in the officey
%,ye notice of C?'?? 123 at.(
o
internal revenue tax was filed on
is All,
authorized to note in the books the release of this lien, as far as it relates to f rv
the following. Doc. No.: 03-2602 c::
--n
u c
"
Name of Estate
Estate of Patricia J. Deitch r1
_n
r
Fred E. Deitch and James E. Deitch, Qualified Heirs M MM
cis t
Q
00
Name and address of agent designated by the qualified heirs for dealing with IRS
James D. Hughes, Esquire
60 West Pomfret Street c> to Orn
Carlisle, PA 17013 ?,.
GO 7<
Date of death Decedent's social security number (SSN) Amount of additional tax
11125/1999 XXX-XX-3510V $ 74,480.00
-vo- Live vi vivpeny w wnicn nen anacnes
A working farm located at 40/45 Yellow Breeches Road, Carlisle, PA 17013, more
specifically described in the attached deeds. As follows:
1. Parcel ID No. 08-11-0294-42B. As shown in DB 135, PG 78, 79, 80.
2. Parcel ID No. 08-11-0292-01. As shown in DB 135, PG 81-83.
3. Parcel ID No. 08-12-0336-002. As shown in DB 135, PG 74-77.
4. Parcel ID No. 08-I1-0294-043A. As shown in DB 136, PG 84-86.
5. Parcel, ID No. 08-11-0294-042. As shown in DB 135, PG 87-89.
Place of Filing Office of the Prothonotary
County of Cumberland, Cumberland County, Pennsylvania
This notice was prepared and signed at San Jose, California , on
this ?!?
/ 7'7'1
the !`3 day of January 2010
Signature Title
R. Wer in - ID#0682 2 L Group Manager - Estate Tax Lien Group (Advisory)__
Part 3- To be kept by Recording Office Catalog No. 16744N www.irs.gov Form 668-H (Rev. 10-2004)