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OFF'IC1AL USE CNL Y
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
FILE NUMBER
21 2006
COUNTY CODE YEAR
SOCIAL SECURITY NUMBER
1162
NUMBER
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG. PA 17128-0601
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DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL)
ESPY, GERALDYN L.
177-12-3368
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
~ 1. Original Return 0 2. Supplemental Return
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... 0 4. Limited Estate 0 4a. Future Interest Compromise (date of death after
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ua::ll:: 12-12-82)
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",00 6. Decedent Died Testate (Attach copy 7. Decedent Maintained a Living Trust (Attach
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II. III of Will) copy of Trust)
II.
<( 0 9. Litigation Proceeds Received 0 10. Spousal Poverty Credit (date of death between
DATE OF DEATH (MM-DD-YEAR)
DATE OF BIRTH (MM-DD-YEAR)
o 3. Remainder Return (date of death prior to 12-13-82)
o 5. Federal Estate Tax Return Required
8. Total Number of Safe Deposit Boxes
o 11.Election to tax under Sec. 9113(A) (Attach Sch 0)
3901 Market Street
Camp Hill, PA 17011-4227
(1 ) 210,500.00
(2) None
(3) None
(4) None
(5) 179,237.79
(6) None
(7) 11,293.73
(9) 44,768.24
(10) 1,559.00
OFFICIAL USE ONLY
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12/18/2006
09/23/1921
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(8)
(491,031.52'
(IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST, FIRST AND MIDDLE INITIAL)
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II.
AME
Lisa Marie Coyne
IRM NAME (If applicable)
Coyne & Coyne, P.C.
LEPHONE NUMBER
717/737-0464
(11 )
46,327.24
354,704.28
1. Real Estate (Schedule A)
2. Stocks and ,Bonds (Schedule B)
3. Closely Held Corporation. Partnership or Sole-Proprietorship
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4. Mortgages & Notes Receivable (Schedule D)
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E)
6. Jointly Owned Property (Schedule F)
o Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H)
(12)
13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been
made (Schedule J)
14. Net Value Subject to Tax (Line 12 minus Line 13)
(13)
(14)
354,704.28
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
20. 0
Copyright 2000 form software only The Lackner Group, Inc.
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I)
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
15.Amount of Line 14 taxable at the spousal tax rate, x .00 (15)
or transfers under Sec. 9116(a)(1.2)
z 354,704.28 x .045 (16)
0 16.Amount of Line 14 taxable at lineal rate
1=
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....
:> (17)
II. 17. Amount of Line 14 taxable at sibling rate x .12
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0
0
g 18. Amount of Line 14 taxable at collateral rate x .15 (18)
19. Tax Due (19)
15,961.69
15,961.69
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT.
Form REV.1500 EX (Rev. 6-00)
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Decedent's Complete Address:
STREET ADDRESS
3 Gale Road
CITY
Camp Hill
I STATE PA
I ZIP 17011
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1 )
15,961.69
15,000.00
789.47
Total Credits (A + B + C)
(2)
1 5, 78 9 .4 7
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Interest/Penalty (0 + E)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is thEOVERPA YMENT.
Check box on Page 1 Line 20 to request a refund
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is theTAX DUE.
A. Enter the interest on the tax due.
B. Enter the total of Line 5 + 5A. This is theBALANCE DUE.
(3) 0.00
(4)
(5) 172.22
(5A)
(5B) 172.22
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. reta!n the ~se or inco~e of the property transferred;............................:__.:..........................__................ D ;
b. retain the nght to designate who shall use the property transferred or Its Income;................................ D
c. retain a reversionary interest; or............................._........................................................................... B
d. receive the promise for life of either payments, benefits or care?..........................................................
2. If death 9ccurred after December 12, 1982, did decedent transfer property within one year of death without
receiving adequate consideration? ......... ....... ........... .......... ... .......... .........0.......... ........ ........... --.. ..... .............. D ~
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?........ D ~
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation?......................... .....-....... ................ .....-....... ................. ............. .......... .... ~ D
WER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
Under penalti f perjury, I dedare that I have examined this return, induding accompanying schedules and statements, and tD the best of my knOWledge and belief, It is true, correcl and cDmplete. DedaratiDn
preparer Dthe t a the persDnal repnesentative is based Dn all infDrmatiDn of which preparer has any knowledge.
SIGNATURE RSON RESPONSIBLE FOR FILING RETURN ADDRESS DATE
George py Jr. 110 East Hoover Street
Mountville, PA 17554
N RESPONSIBLE FOR FILING RETURN
ADDRESS
SIGNATURE OF PREPA ER OTHER THAN REPRESENTATIVE
Lisa Marie Coyne
ADDRESS
DATE
3901 Market Street
Camp Hill, PA 17011-4227
For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the us~ of the
surviving spouse is 3% [72 P.S. 99116 (a) (1.1) (i)].
For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0%
[72 P.S. 99116 (a) (1.1) (Ii)]. The statutedoes not exemDta transfer to a surviving spouse from tax, and the statutory requirements for disClosure
of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary.
For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use o~ a natural
parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. 99116 (a) (1.2)].
I
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 R .S. 99116
1.2) [72 P.S. 99116 (a) (1 )].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. 99116 (a) (1.3)]. A sibling is defined,
under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption.
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SCHEDULE A
REAL ESTATE
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
I FILE NUMBER
21 - 2006 - 1162
All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price
at which property would be exchanged between a willing buyer and a wining seller, neither being compelled to buy or sell, both having
reasonable knowledge of the relevant facts. Real property which is jointly-owned with right of survivorship must be disclosed on
schedule F.
ESPY, GERALDYN L.
ITEM
NUMBER
1
DESCRIPTION
VALUE AT DATE OF
DEATH
210,500.00
3 Gale Road, Camp Hill, Cumbeland County, Pennsylvania
(See Attached Settlement Sheet)
TOTAL (Also enter on line 1, Recapitulation)
210,500.00
- OMS NO. 2502-0265 of!"
A. B. TYPE OF LOAN:
, 1.DFHA 2.DFmHA 3.lRIcONV. UNINS. 4.DVA 5. DCONV. INS.
U,S. DEPARTl\1ENT OF HOUSING & URBAN DEVELOPMENT
6, FILE NUMBER: T7. LOAN NUMBER:
SETTLEMENT STATEMENT 07-158 002004198928
8. MORTGAGE INS CASE NUMBER: OLD MORTGAGE INS CASE NUMBER:
6.00/M009.64 MMO
C, NOTE: This fonn is furnished to give you a statement of actual settlement costs. Amounts paid to and by the settlement agent are shown.
Items marked '[POC)" were paid outside the ciosing; they are shown here for informational purposas and are not included in the totals.
1.0 3198 (FISHER.DENNIS.PFDI07-158f24)
D. NAME AND ADDRESS OF BORROWER: E. NAME AND ADDRESS OF SELLER: F. NAME AND ADDRESS OF LENDER:
Dennis W. Fisher George H. Espy, Jr., Executor CITIMORTGAGE, INC.
3 Gale Road of the Estate at Geraldyne L. Espy 1000 TECHNOLOGY DRIVE
Camp Hill, PA 17011 O'FALLON, MO 63368
G. PROPERTY LOCATION: H. SETTLEMENT AGENT: 68-0510988 I. SETTLEMENT DATE:
3 Gale Road Community Land Transfer, LLC
Camp Hill, PA 17011 April 5, 2007
Cumberland County, Pennsylvania PLACE OF SETTLEMENT
2331 Markel Street
Camp Hill, PA 17011
J. SUMMARY OF BORROWER'S TRANSACTION K. SUMMARY OF SELLER'S TRANSACTION
100. GROSS AMOUNT DUE FROM BORROWER: 400. GROSS AMOUNT DUE TO SELLER:
101. Contract Sales Price 210500.00 401, Contract Sales Price 210,500,00
102. Personal Property 402. Personal ProDertv
103. Settlement CharDes to Borrower Une 14001 5,548.93 403.
104. 404.
105. 405.
Ad.ustments For Itams Paid Bv Seller in advance Ad.ustments For Items Paid BV Sellar in advance
106. CityfTown Taxes to 406, CitvfTown Taxes to
107. Countv Taxes 04/05/07 to 01/01/08 374.43 407. County Taxes 04/05/07 to 01/01/08 374.43
108, School Taxes 04/05/07 to 07/01/07 398,32 408. School Taxes 04/05/07 to 07/01107 398.32
109. Sewer 04/05/07 to 07/01/07 109.95 409. Sewer 04/05/07 to 07/01107 109.95
110. 410,
111, 411.
112. 412.
120. GROSS AMOUNT DUE FROM BORROWER 216,931.63 420. GROSS AMOUNT DUE TO SELLER 211,382.70
200. AMOUNTS PAID BY OR IN BEHALF OF BORROWER: 500. REDUCTIONS IN AMOUNT DUE TO SELLER:
201. Deoosit or earnest monev 3 000.00 501. Excess DeDosit See Instructions)
202. Principal Amount of New Loants) 168400.00 502. Settlement Charnes to Seller {Une 1400 17 579.23
203. Existino loantsl taken subiect to 503, Existino loan s1 taken sub.ect to
204. FrHel Proceeds 20 950.00 504. Payoff of first Mort9age
205. 505. Pavoff ot second Mortoaoe
206. 506.
207. 507, (DeDas it disb. as Droceeds\
208. 508,
209, 509.
Ad'ustments For Items Unoaid Bv Saller Adiustmants For /lems Unnaid Bv Seller
210. CilvfTown Taxes to 510. CitvfTown Taxes to
211. County Taxes to 511, Countv Taxes to
212. School Taxes to 512. School Taxes to
213. 513.
214. 514,
215. 515.
216. 516.
217. 517,
218, 518,
219. 519,
220, TOTAL PAiD BY/FOR BORROWER 192,350.00 520. TOTAL REDUCTION AMOUNT DUE SELLER 17,579.23
300. CASH AT SETTLEMENT FROMfTO BORROWER: 600. CASH AT SETTLEMENT TO/FROM SELLER:
301. Gross Amount Due From Borrower IUne 120) 216931.63 601, Gross Amount Due To Seller Une 420) 211 382.70
302. Less Amount Paid Bv/For Borrower Une 220 ( 192,350,00) 602, Less Reductions Due Seller!\.ine 520 ( 17,579.23
303. CASH ( X FROM) ( TO )BORROWER 24,581.63 603, CASH ( X TO) ( FROM) SELLER 193,803.47
The underSigned hereby acknowledge receipt of a completed copy of pages 1 &2 of this statement & any attachments referred to herein
-~, ~~~ (J;L ,,", ~::::" ·
BY:
-, . L. SETTLEMENT CHARGES
700. TOTAL COMMISSION eased on Price $ 210,500.00 @ 7.0000 % 14,735.00 PAID FROM PAID FROM
Division 6( Commission line 700} as Foliows: BORROWER'S SELLER'S
701. $ 7,392.50 to. CEN URY 21 AT HE HELM FUNDS AT FUND$AT
702. $ 7,342.50 to THE HOMESTEAD GROUP, INC. SETTLEMENT SETTLEMENT
703. Commission Paid at Settlement 14,735.00
704. Transaction Fee to The Homestead Group, inc. 100.00
800. ITEMS PAYABLE IN CONNECTION WITH LOAN
801. Loan Oriaination Fee % to
802. Loan Discount 0.1300 % to CITIMORTGAGE, INC. 210.50
803. Appraisal Fee \0
804. Credit Report to
805. Lender's Inspection Fee to
806. Mortoaae Ins. Aoo. Fee to
807. Assumption Fee to
808. Commitment Fee to CITIMORTGAGE, INC. 565.00
809. Application Fee to CITIMORTGAGE, INC. POC:B445.00
810.
811.
900. ITEMS REQUIRED BY LENDER TO BE PAID IN ADVANCE
901. Interest From 04/05/07 \0 05/01/07 @ $ 27.680000/day ( 26 days %) 719.68
902. MortClaCle Insurance Premium tor months to
903. Hazard Insurance Premium for 1.0 vears to
904.
905.
1000. RESERVES DEPOSITED WITH LENDER
1001. Hazard Insurance months $ ner month
1002. Mortaaae Insurance months $ oer month
1003. Citvrrown Taxes months $ oer month
1004. Countv Taxes months $ oer month
1005. School Taxes months @ $ per month
1006. months tnl $ oer month
1007. months @ $ per month
1008. months tnl $ Der month
1100. TITLE CHARGES
1101. Settlement or Closinn Fee to
1102. Abstract or Title Search to
1103. Title Examination to
1104. Title Insurance Binder to
1105. Electronic Document PreD. to CommuniiV Land Transfer LLC 50.00
1106. Closina Service Letter to Community Land Transfer LLC 35.00
1107. Attorney's Fees to
includes above item numbers:
1108. Title Insurance to COMMUNITY LAND TRANSFER 1413.75
includes above item numbers.11 02 1103&1104
1109. Lende~s Coverage $ 168,400.00
1110. Owner's Coverage $ 210,500.00 1,413.75
1111. Endorsements 100, 300, 8.1 710 to Community Land Transfer, LLC 200.00
1112. Notary Fee to Community Land Transfer 10.00
1113. Notary Fee to Community Land Transfer 5.00
1114. Overnight Fees & Handling to Community Land Transfer, LLC 15.00
1115. Wire Fee to Community Land Transfer, LLC 10.00
1116. Community Land Transfer, LLC
1117.
1118.
1200. GOVERNMENT RECORDING AND TRANSFER CHARGES
1201. Recording Fees: Deed $ 38.50; Mortgage $ 76.50; Releases $ 115.00
1202. Citv/Countv Tax/Stamns: Deed 2,105.00' Mortoaoe 2 105.00
1203. State Tax/Stamos: Deed 2105.00; Mortaaae 2105.00
1204.
1205.
1300. ADDITIONAL SETTLEMENT CHARGES
1301. Survev to
1302. Pest InsDection to
1303. 2007 CountvrrownshiD Taxes to Debbie Lunold Treas. 494.23
1304. Transaction Fee to Centurv 21 at the Helm 125.00
1305. Sewer/Refuse (April/June) to East Pennsboro Township /7 115.00
1400. TOTAL SETTLEMENT CHARGES (Enter on Lines 103 Section J and 502 Section Kl // 5,548.93 17,579.23
By signing page 1 of this slalflmenl, the signalOO8s acknowledge receipt of a completed ~py of page 2 of It'lls two page slaternenl /A---
communi7~~ Transfer, LLC
Settlement gent
Certified to be a true copy.
.---.~....,.----.
(07-158 J 07-158 f 25)
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF ESPY, GERALDYN L.
I FILE NUMBER
21 - 2006 - 1162
Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of
survivorship must be disclosed on schedule F.
ITEM DESCRIPTION VALUE AT DATE OF
NUMBER DEATH
1 Misc. Personal Property -- See Attached Inventory and Appraisal 6,068.00
2 PSECU-- Regular Share 1,911.67
3 PSECU-- Money Market 32,716.49
4 PSECU-- Certificate of Deposit 22,414.44
5 PSECU-- Certificate of Deposit 44,828.91
6 Commerce Bank 11,139.36
Checking Account No. 536665599
7 Commerce Bank 40,158.92
Savings Account No. 626238349
8 Commerce Bank-- Certificate of Deposit 20,000.00
TOTAL (Also enter on Line 5, Recapitulation)
179,237.79
CLAUDE C.WOLFE & ASSOCIATES
AUCTIONEERS & APPRAISERS
FAMILY OWNED SINCE 1910
2009 LINCOLN STREET · CAMP HILL, PA 17011
717-737-0734
December 30, 2006
Appraisal for the Estate of Geraldyn L. Espy
3 Gale Road, Camp Hill, P A 17011
ENTRY
Electric broom
Walker
Round inlaid table - fair condition
Umbrellas & stand
3 Misc. Oriental figurines
1.00
1.00
10.00
3.00
15.00
Knick-knack shelf
Pair of pictures
Misc. contents of entry
5.00
10.00
5.00
LIVING ROOM
Bookcase
Misc. knick-knacks in bookcase
Occasional chair
Foot stool
Panasonic portable 19" TV & stand
125.00
50.00
10.00
5.00
15.00
3 French style stack tables
Table lamp
Pair of mauve colored occasional chairs - worn
Brass style floor lamp
Round table
30.00
2.00
8.00
5.00
8.00
Pair of Pine end tables
Sofa
Pair of table lamps
Rug
Desk & chair
40.00
15.00
5.00
20.00
150.00
ClAUDE C. WOLFE & ASSOCIATES
AUCTIONEERS & APPRAISERS
FAMILY OWNED SINCE 1910
2009 LINCOLN STREET · CAMP HILL, PA 17011
717-737-0734
Espy appraisal
Page 2 of 7
LIVING ROOM - continued
Brass floor lamp
Remote telephone
Brass candlesticks
48-Piece paperweight collection
Display stand - metal with 4 glass shelves
Seth Thomas mantel clock
Large wooden carving over fireplace
Misc. contents of living room
DINING ROOM
Round Oak pedestal table
6 Straight back chairs(2 with arms)
Maple comer cupboard
Misc. crystal in comer cupboard
Misc. sterling silver and silver plate
Hutschemeuther "Richlieu" svc/12 dinnerware
3-Piece Caldon - England tea set
Misc. contents of comer cupboard
Oak half round table
Oak serving table
TV tables
Oak comer cupboard (modified)
Assorted sterling silver flatware
Dresden dinnerware - partial svc/12 - chips
Misc. glass vases etc
Misc. contents of dining room
10.00
8.00
8.00
200.00
8.00
45.00
5.00
25.00
150.00
10.00
195.00
10.00
150.00
75.00
40.00
35.00
45.00
60.00
3.00
400.00
45.00
95.00
20.00
25.00
CLAUDE C. WOLFE & ASSOCIATES
AUCTIONEERS & APPRAISERS
FAMILY OWNED SINCE 1910
2009 LINCOLN STREET · CAMP HILL, PA 17011
717-737-0734
Espy appraisal
Page 3 of 7
KITCHEN
Whirlpool refrigerator
Mr. Coffee
Toaster oven
Oak table & 4 chairs
Walker
Live plants
Misc. everyday dishes
Utensils
Flatware
Cookware
Hand mixer
Misc. contents of kitchen
HALLWAY I LANDING
Framed needlepoint
Elephant figurine
Green stand
Humidifier
Linens
Daneker Grandmothers clock
Misc. contents of hall way/lan ding
MASTER BEDROOM
5-Piece Pine Continental bedroom suite
Bed linens
Pair of table lamps
Remote telephone
Blanket chest
60.00
2.00
2.00
65.00
1.00
4.00
10.00
5.00
6.00
7.00
1.00
25.00
5.00
5.00
2.00
1.00
5.00
200.00
15.00
250.00
10.00
6.00
8.00
125.00
CLAUDE C. WOLFE & ASSOCIATES
AUCTIONEERS & APPRAISERS
FAMILY OWNED SINCE 1910
2009 LINCOLN STREET · CAMP Hill, PA 17011
717-737-0734
Espy appraisal
Page 4 of 7
MASTER BEDROOM - continued
Blue bottle
Hamper
Clear glass table lamp
Misc. costume jewelry
Trash can
Black rocking chair
Misc. contents of bedroom
MASTER BATH
Trash can
Panasonic radio
MIDDLE BEDROOM
Pine desk
Misc. krUck-knacks
Knick-knack shelf
Double bed
Marble top washstand
Pair of clear glass table lamps
Misc. contents of bedroom
REAR BEDROOM
Small old metal trunk
4-Piece wicker porch set
2-Drawer file cabinet
Trash can
2-Door flake-board cabinet w/2 drawers and dresser
Misc. sewing notions
White table lamp
Misc. contents of bedroom
2.00
1.00
1.00
45.00
1.00
20.00
35.00
1.00
3.00
30.00
5.00
8.00
30.00
13 5.00
10.00
15.00
8.00
50.00
5.00
1.00
15.00
5.00
2.00
15.00
CLAUDE C. WOLFE & ASSOCIATES
AUCTIONEERS & APPRAISERS
FAMILY OWNED SINCE 1910
2009 LINCOLN STREET · CAMP HILL, PA 17011
717-737-0734
Espy appraisal
Page 5 of 7
FAMILY ROOM
Zenith console TV - old
Panasonic VCR
Pair of rounded chairs
Small entertainment center
Optimus CD player
Pioneer SX-203 receiver w/speakers
Optimus cassette player
Stand
Pair of floor lamps
Recliner - worn
Display cabinet
57-Piece Lenox bird figurine collection
Pair of hexagon top tables
Sofa table - glass top
Sofa with chrome arms
Clock - bird sounds
Magazine baskets
VVoodentablelamp
Library table
Misc. contents of family room
BASEMENT OFFICE
Computer stand
Green table
Fishing rods
Metal desk w/left "L"
Scales
1.00
10.00
5.00
5.00
15.00
30.00
5.00
3.00
8.00
5.00
55.00
, 500.00
10.00
12.00
2.00
2.00
2.00
4.00
30.00
40.00
2.00
1.00
7.00
1.00
2.00
CLAUDE C. WOLFE & ASSOCIATES
AUCTIONEERS & APPRAISERS
FAMILY OWNED SINCE 1910
2009 LINCOLN STREET · CAMP HILL, PA 17011
717-737-0734
Espy appraisal
Page 6 of 7
BASEMENT OFFICE - continued
Shredder
Electric pencil sharpener
2-Drawer file cabinet
Phi1co refrigerator - old
Small TV
Misc. parts cabinets with parts
Weslo Cadence 3280 treadmill
Misc. hardware
Misc. hand tools
Electric fan
Potty chair
Shop vac
Computer printer & monitor
Misc. contents of basement office
BASEMENT
Kenmore dryer - old
Kenmore washer
Walker
Ironing board
Sears freezer - old - noisy
Serving cabinet
Plastic cabinet
Misc. cookware
Mahogany 2-door cabinet (locked - contents not seen)
Step ladders
Trestles
5 Air conditioners
Card table
Coolers
Dresser
3.00
1.00
3.00
1.00
1.00
5.00
5.00
2.00
25.00
2.00
1.00
2.00
1.00
25.00
10.00
30.00
1.00
1.00
1.00
2.00
5.00
3.00
150.00
5.00
1.00
75.00
3.00
2.00
20.00
CLAUDE C. WOLFE & ASSOCIATES
AUCTIONEERS & APPRAISERS
FAMILY OWNED SINCE 1910
2009 LINCOLN STREET · CAMP HILL, PA 17011
717-737-0734
Espy appraisal
Page 7 of7
BASEMENT - continued
Misc. contents of basement
50.00
GARAGE
Misc. garden tools
Metal shelving
Foot stool
Metal patio furniture
Aluminum step ladder
5.00
5.00
1.00
5.00
10.00
Aluminum extension ladder
1990 Chevrolet Lumina Euro 3.1 4-door sedan, 64,240 miles, good condition
Silver color, power
Misc. contents of garage
12.00
1,300.00
25.00
Green Deacon's style bench
2 Lawn chairs
5-Piece patio set
20.00
4.00
20.00
APPRAISAL TOTAL $ 6,068.00
This Fair Market Value appraisal is true and correct to the best of my ability as an
auctioneer and appraiser with 35 years experience.
Member: Certified Appraisers Guild of America
CLAUDE C. WOLFE & ASSOCIATES
w,\Z,~~ t~~
W. K. Dusty Chapman, CAGA
I PSECI{P
I
I
I
LISA MARIE COYNE
C/O COYNE & COYNE PC
3901 MARKET STREET
CAMP HILL, PA 17011-4227
Dear MS COYNE:
January 12, 2007
Account # 8303745312
JAN , 5 axu
~..
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The following is the status ofGERALDYNE L ESPY's account with PSECU as of the date of death.
Joint Owner's Name
Date of Death
Date of Birth
Share
SOl
S 04
S 07
S 50
S 51
S 53
S 54
NONE
12.18.2006
09.23.1921
Description
Regular Share
Checking
Money Market
60 Month Certificate
36 Month Certificate
60 Month Certificate
24 Month Certificate
Open date
02.25.2003
02.25.2003
02.24.2006
02.25.2003
02.25.2003
03.25.2003
02.28.2003
Balance Accrued Dividend Rate
$ 1,911.67 $ 1.02 1.24%
0.00 0.00 0.25%
32,716.49 74.66 4.89%
22,414.44 42.07 4.03%
CLOSED 02.25.2006 - funds transferred to S7
44,828.91 84.14 4.03%
CLOSED 02.26.2006 - funds transferred to S7
The dividend earned from January 1,2006 through the date of death was $3,930.32. The decedent had no loans with
us. We do not have safe deposit boxes for our members.
If you have any questions, please call 234-8484 in Harrisburg or our toll-free number, (800) 237-7328. At the menu
prompt, enter 6 and then extension 2227.
Meacie Fairfax
Member Service Representative
Finance Support Unit
. i, ~
Pennsylvania State Employees Credit Union ..
Main Address: 1 Credit Union Place, Harrisburg, PA 17110-2990 . 717.234.8484 . 800.237.7328 '
,.0" Mailing Address: P.O. Box 67013, Harrisburg, PA 17106-7013 . 717.777.2100 (TDO) . 800.472.1967 (TOO)
e:". ____.._o___"n..._..'n~___c____,_,_.___,._______, .__'__._CM. ..--, C _..c__.'_.c__.c_.,.._...._... _c__..._~._._.. ___ "_" _. .__. _._.. . .C._cO. __,_.,. _.. ,. .cn_.___.o.o. ..c...._.._. C".
_.J This credit union is federally insured by the Notional Credit Union Administration. Equal Opportunity Lender www.psecu.com
Checkint! Accounts:
Number:
Date Opened:
Balance at Date
of Death:
Name of Joint
Owner, if any:
Savint!s Accounts:
Number:
Date Opened:
Balance at Date
of Death:
Name of Joint
Owner, if any:
Certificates of Deposit:
Number:
Date Opened:
Name of Joint
Owner, if any:
Balance at Date
of Death:
Maturity Date:
Interest Rate:
Interest Paid Quarterly,
Semi-Annual, etc.
Debts:
5~LPlolo65q9
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Estate of: GERALDYNE L. ESPY
Date of Death: December 18,2006
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SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESPY, GERALDYN L.
FILE NUMBER
21 - 2006 - 1162
ESTATE OF
This schedule must be completed an lied if the answer to any 0 . Questions 1 throu, h 4 on pace 2 is yes.
ITEM DESCRIPTION OF PROPERTY DATE OF DEATH "10 OF
Include the name of the transferee, their relationship to decedent and the date of transfer. VALUE OF ASSET DECO'S EXCLUSION TAXABLE VALUE
NUMBER Attach a copy of the deed for real estate. INTEREST (IF APPLICABLE)
1 Wachovia IRA Acct. No. 257410279510330 11,293.73 100% 11,293.73
"
TOTAL (Also enter on line 7, Recapitulation) 11,293.73
dfi
f
/ia
3/16/2007 11:06 AM PAGE
2/008
Fax Server
Retirement Stat8ment 12/01/2005 thru 12/31/2005
1 075 177123368 0177123368 2 001 297802741
5498
~n:rr; L BSPY
3 GlU.Z Rrl
0JGl HILL PA. 17011
For Olst~ Service
Call: (800) 5~9-21311
Or wri te to:
WACmJ'D\. SZCOIl.! 'l'I1S
401 SOll'l'J![ 'l'RYOH S'1'UJlT
~, He 28288-1154
Plan 0Irervi._ - IRA.
Retirement Plan ID: 01771233118 Participant'. date of b1rtb: 09/23/1921
Ta~yer ID: 177-12-3368
Bank Tax ID: 561354525
Investment CI:l::lec!t:1've/RiSl: Tolerance: Growth (, IncClll1B + Moderate
As.et (, Jlarnings S........ry
Type of iUlSea:
Warket.
value 12/01/2005
Warket Percent
value 12/31/2005 of a..et.
Barnings paid'" ll.arn1ngs paid'"
tM. period tM. year
Money Market D~1t Account
., ~3.!50
., 450.50 4.10'
., 1.11 0 12.05
lia
3/16/2007 11:06 AM PAGE
Brokerage Account
Cash
Stocks
ElOl'lda
Mutual l!\..1ncls
Brokerage Accoum: Subtotal
0.00
24.45
10,680.23
10,680.23
10,756.09
10,780.54
Total
$ 11,293.73
3/008
Fax Server
0.22'
95.59'
100.00'
74.36
74.315
0$ 75.47
'"Earn.1ngs are shoWn to help track how y<lUr IRA is perforllling. You are not required to report these as
taxable earnin9" on your tax return.
Tax Information: Contributions & Di.str1l:lut1o=
Contr1l:lutions
20015 Distr1l:lutions
!'or tax year 2005
:\I 0.00
Amount (gross)
FCC' tax yau: 2006
:\I 0.00
Federal tax wi.tbheld
RoJ.leJITer ~osits
$ 0.00
Net alllOUnt
Required Minimum Distribution to be taken by Dec..oer 31, 2007 is
Important '1'ax Infot;'~t1on: 20011 Tax Form 5498 -- 20011 l"ORM 5498 IRA
Contribution Information. 'fhe information in boxes 1 through 11 is being
furnished to tbe Internal RC!III'enue SerV'1ce by Wac:hOl71a Banlt, 11 .A. as
custodian. Custodian's Federal ID #561354525.
1. IRJo. contributions (other than alllC11m:s in boxes 2-4 and 8-10)
2. Ro1.lorer contributions
$0.00 4. R.ec:har. contributions
3. Roth conversion amount
5. Fair market value of account
15. Life insurance cost included in box 1
7. IRJo. X SEP
8. SlY' contributions
S IMPIJI.
.$ 0.00
Roth I RJo.
9. SIKl'U contributions
:II 2,447.04
.$ 0.00
$ 2,44 7 .04
$797.24
$0.00
$0.00
$ 0.00
.$ 11,241.14
$ 0.00
$ 0.00
507.54
607.54
$ 519.50
.tti
SCHEDULE H
RJNERALEXPENSES &
ADMINISTRATIVE COSTS
COMMONWEALTH OF PENNSYlVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
ESPY, GERALDYN L.
I FILE NUMBER
21 - 2006 - 1162
Debts of decedent must be reported on Schedule I.
ITEM DESCRIPTION AMOUNT
NUMBER
A. FUNERAL EXPENSES:
1. Auer Memorial Home 1,553.22
2. Reception 200.00
3. Headstone Engraving 114.00
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Social Security Number(s) / EIN Number of Personal Representative(s):
Street Address
City State Zip
-
Year(s) Commission paid
2. Attorney's Fees Coyne & Coyne, P.C. 18,000.00
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City State Zip
Relationship of Claimant to Decedent
4. Probate Fees Cumberland County Register of Wills 364.00
5. Accountant's Fees
6. Tax Return Preparer's Fees
7. Other Administrative Costs
1 Legal Advertisement-- Cumberland Law Journal 75.00
2 Legal Advertisement-- Patriot News 121.02
Total of Continuation Schedule(s) 24,341.00
TOTAL (Also enter on line 9, Recapitulation) 44,768.24
*'
Schedule H
FLn!ICII Expenses &
Ach1inistraIive Costs continued
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
I FILE NUMBER
21 - 2006 - 1162
ESTATE OF
ESPY, GERALDYN L.
3
Postage
39.00
4
Closing Costs for Sale of Real Estate
16,696.53
5
Cleaning and Repairs to Real Estate for Sale and Transfer
2,000.00
6
Mileage for Executor @$.485/mile
485.00
7
Toll Calls for Executor
35.00
8
Reserves
2,000.00
9
Dusty Chapman-- Personal Property Appraisal
275.00
10
Camp Hill Animal Hospital
199.00
11
All State InsUrance-- Homeowner's
151.47
12
Snow Removal
300.00
13
Meals for Executor
100.00
14
10 Days of Vacation Used by Executor to Administer the Estate
1,600.00
15
Woof Appraisal Group
300.00
16
Wallace Tax Service
110.00
17
Additional Short Certificates and Death Certifcates
50.00
Page 2 of Schedule H
*'
SCHEDULE I
DEBTS OF DECEDENT, MORTGAGE
LIABILITIES, & LIENS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF ESPY, GERALDYN L.
I FILE NUMBER
21 - 2006 - 1162
Include unreimbursed medical expenses.
ITEM DESCRIPTION
NUMBER
1 PPL
2 Verizon
3 PAWC
4 Comcast
5 Sewer
6 Shipley Oil
7 AT&T
AMOUNT
160.00
55.00
171. 00
167.00
115.00
850.00
41.00
TOTAL (Also enter on Line 10, Recapitulation)
1,559.00
REV.1513 EX+ (9-110)
*
SCHEDULE J
BENEFICIARIES
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
ESPY, GERALDYN L.
I FILE NUMBER
21 - 2006 - 1162
RELATIONSHIP TO AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY DECEDENT
Do Not OF ESTATE
I. TAXABLE DISTRIBUTIONS (include outright spousal distributions)
1 George H. Espy, JI. Son 100% of Residual
Estate
2 Amy Espy Daughter-in-Law 1/2 of IRA
Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover shee t
II. NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT
BEING MADE
-
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
.
TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEEr
REGISTER OF WILLS
CUMBERLAND County, Pennsylvania
CERTIFICATE OF GRANT OF LETTERS
No. 2006- 01162 PA No. 21- 06- 1162
Estate Of: GERALDYNE L ESPY
(First, Middle, Lastl
Late Of:
EAST PENNSBORO TOWNSHIP
CUMBERLAND COUNTY
Deceased
Social Security No: 177-12-3368
WHEREAS, on the 28th day of December 2006 an instrument dated
November 19th 2004 was admitted to probate as the last will of
GERALD YNE L ESPY
(First, Middle, Last)
late of EAST PENNSBORO TOWNSHIP, CUMBERLAND County,
who died on the 18th day of D~cember 2006 and
WHEREAS, a true copy of the will as probated is annexed hereto.
THEREFORE, I, GLENDA FARNER STRASBAUGH Register of Wills l.n and
for CUMBERLAND County, in the Commonwealth of Pennsylvania, hereby
certify that I have this day granted Letters TESTAMENTARY to.'
GEORGE H ESPY JR
who has duly qualified as EXECUTOR(RIX)
and has agreed to administer the estate according to law, all of which
fully appears of record in my office at CUMBERLAND COUNTY COURT HOUSE,
CARLISLE, PENNSYL VANIA.
IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal
of my office on the 28th day of December 2006.
, ,JjJ.truIa !4eJ.j1 '1. ( ~"iJ
~ ~ ?;.~of ""II, ,
Deputy
* *NOTE* * ALL NAMES ABOVE APPEAR (FIRST, MIDDLE, LAST)
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LAST WILL AND TESTAMENT
OF
GERALDYNE L. ESPY
I, GERALDYNE ESPY of the Township of East Pennsboro, County of Cumberland,
Commonwealth of Pennsylvania, declare this to be my Last Will and revoke any will or codicil
previously made by me.
ITEM 1:
Upon my demise, I direct that my body be cremated by Cremation Services, Inc.
of 4100 Jonestown Road, Harrisburg, Pennsylvania and my services be handled by Auer & Zimmerman _
Memoriil Home of Harrisburg, Pennsylvania both of which have been prearranged and prepaid. I direct
that my ashes be placed next to the ashes of my late husband, George H. Espy at Camp Hill United
Methodist Church, 417 South 22nd Street, Camp Hill, P~sylvania.
ITEM 2:
" .
I direct that all ~y just debts and funeral expenses be paid as'soon as practical
.p
after my death.
ITEM 3:
I direct that all taxes and interest and penalties thereon that may be assessed in
consequence of my death, of whatever nature and by whatever jurisdiction imposed, shall be paid from
my residuary estate as a part of the expense of the administration of my Estate.
ITEM 4:
I give~ devise and bequeath all the rest, residue and remainder of my estate of
every natUre and wheresoever situate, together with insurance thereon, to my son, GEORGE H. ESPY,
JR. of 110 East Hoover Street, Mountville, P A 17554 provided he survives me for a period of thirty (30)
days.
ITEM 5:
Should my son predecease me or is not living on the' thirty-first (31 s~ day
following my death I give, devise and bequeath all the rest, residue and remainder of my estate of every
nature and wheresoever situate, together with insurance thereon as follows:
Page 1 of4
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A. Fifty Percent (50%) to my daughter-in-law, AMY B. ESPY; and.
B. Twenty-five Percent (25%) to my granddaughter, KATHRYN NICOLE ESPY;
and
C. Twenty-five (25%) Percent to my grandson, JOHN CARL ESPY.
Should any of my beneficiaries, predecease me or are not living on the thirty frrst (31 st) day following
--
my death, I direct that share should be distributed in equal shares to my then remaining living
beneficiaries, noted in this Item.
ITEM 6:
Should any beneficiary entitled to a share of my estate not have attained the age
of twenty- five (25) years at the time of distribution to him or her, I devise and bequeath the share of such
I
beneficiary to my daughter-in-law, AMY B. ESPY, as Trustee, to be held in separate trusts, to hold,
manage, invest and reinvest the share so rec~ived, in accumulation of income thereon, and to use and
apply the income and principal, or so much thereof as, in Trustee discretion, may be necessary or
to. " ~ ;,.'~ .. ,-
appropriate for such beneficiary' s maint~ance, support, and education (including college education, both
.?
. graduate and.undergraduate) without regard to.his or her parents'.. ability to p~ovide for such maintenance,
support or education, or to make payment for these purposes, without further responsibility, to such
beneficiary's parents or to any person taking care of such beneficiary. Any principal or income not so
applied shall be "distributed to such beneficiary absolutely when he or she attains the age of twenty-five
(25) years. If he or she dies before attainip.g the age twenty-five (25), the Trust shall terminate and such
share shall be distributed to his or her personal representative.
.'
ITEM 7:
Until distributed, no gift or beneficial interest shall be subject to anticipation or
voluntary or involuntary alienation.
ITEM 8:
I appoint my son, GEORGE H. ESPY, JR., Executor of this my Last Will.
Should my son, George H. Espy, Jr. fail to qualify or cease to act for any reason as my Executor, I appoint
my daughter-in-law, AMY B. ESPY, alternate Executrix of this my Last Will.
Page 2 of 4
ITEM 9:
I direct that my personal representative, or their successors, shall not be required
to give bond for the faithful performance of their duties in any jurisdiction.
IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my Last Wl11 and
Testament, this \ ~ day of N <L~~
,2004.
"
G&~ki, ~~
GE~DYNE . ESPY
Signed, sealed, published and declared by the above-named Testatrix as and for her Last Will and
Testament in our presence, who, at her request, in her presence and in the presence of each other, have
hereunto subscribed our mimes as attesting witnesses.
residing at
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Page 3 of4
._.._.~...,..-~-_._~-~_._..--~~..~-'--~-
COMMONWEALTH OF PENNSYL V AN1A
-J
)
) ss:
)
COUNTY OF CUMBERLAND
We,
GERALDYNE
L:
ESPY,
"Li; ~-t\ (\Ak\ € .CL-rN€
and
. J:k~r-1 F- ~ f'rG
, the Testa1rix and the \Vitnesses respectively, whose names are
signed to the attached or foregoing instrument, being first duly sworn; do hereby declare to the
undersigned authority that the Testatrix signed and executed the instrument as her Last Will and that she
had signed \Villingly, and that she executed it as her free and voluntary act for the purpose therein
expressed, and that each of the \Vitnesses, in the presence and hearing of the Testa1rix signed the \Vill as
\Vitlless and that to the best of his or her knowledge, the Testa1rix was at the time eighteen (18) years or
older, of sound mind and under no constraint or undue influence.
- ~" ...._._~
."
k..fr;" r; Gro '7~~ by
v
GERALDYNE L. ESPY, the Testatrix, and subscribed and sworn to before me by
!tS# IUIh2/E ~Nt: . and ~l F (try/V~G: , the \Vitnesses, this
/9'1}. day of /i,y~k ,2004.
Subscribed, . sworn and acknowledged before me
Notary Public
(SEAL
r::.
Page 4 of 4
"
COYNE & COYNE, p.e.
A PROFESSIONAL CORPORATION
ATIORNEYS AT LAW
Henry F. Coyne
Lisa Marie Coyne
3901 Market Street
Camp Hill, Pennsylvania
17011-4227
(717) 737-0464
Facsimile (717) 737-5161
May 8, 2007
Office of Register of Wills
Cumberland County Courthouse
One Courthouse Square
Carlisle, PAl 70 13
Re: Estate of Geraldyne L. Espy
No. 21-2006-1162
Dear Sir of Madam:
Enclosed please find and original and three (3) copies of the Inheritance Tax Return for the above-
referenced Estate. Kindly docket the original and return to this office two (2) "clocked-in" copies with the
enclosed envelope.
Also enclosed are two checks representing payment of the $15.00 filing fee for this Return as well as the
balance of the inheritance tax due and owing in the amount of $135.00. Kindly issue receipts of payment of these
checks.
Thank you for your assistance. If you have any questions, please contact me.
Very truly yours,
COYNE & COYNE, P.c.
&?::C(
LMC/cmc
Encls.
Cc:
Mr. George H. Espy, Jr.
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