HomeMy WebLinkAbout08-10-07
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15056041147
REV-1500 EX (06-05)
PA Department of Revenue
Bureau of Individual Taxes
PO BOX.280601
Harrisburg, PA 17128-0601
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death
OFFICIAL USE ONLY
.
County Code Year
INHERITANCE TAX RETURN
RESIDENT DECEDENT 2 1 0 6
File Number
1054
Date of Birth
086181243
11222006
03261923
Decedent's Last Name
Suffix
Decedent's First Name
MI
DEE
MARCELLA
L
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name
Suffix
Spouse's First Name
MI
Spouse's Social Security Number
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
[!] 1. Original Return
4. Limited Estate
4a. Future Interest Compromise
(date of death after 12-12-82)
3. Remainder Return (date of death
prior to 12-13-82)
5. Federal Estate Tax Return Required
2. Supplemental Return
~
6. Decedent Died Testate
(Attach Copy of Will)
L,u-.-J
7 Decedent Maintained a Living Trust
. (Attach Copy of Trust)
1
8. Total Number of Safe Deposit Boxes
9. Litigation Proceeds Received
10 Spousal Poverty Credit (date of death
. between 12-31-91 and 1-1-95)
11. Election to tax under Sec. 9113(A)
(Attach Sch. 0)
~ORRESPONDENT. THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
ame Daytime Telephone Number
MARIELLE F HAZEN 7175404332
Firm Name (If Applicable)
HAZEN ELDER LAW
2000 LINGLESTOWN ROAD
REGISTER OF WILLS USE ONLY
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First line of address
Second line of address
SUITE 202
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FILED =
City or Post Office
HARRISBURG
State
PA
ZIP Code
17110
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Correspondent's e-mail address:MFHazen@Hazenelderlaw.com
Under penalties of pe~ury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief
it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knoWledge. '
;ijGNATURE OF PERSON RESPONSIBLE FpR FILING RETURN DATE
~n... rL i'\ J (9 I\~~ Claudia O'Neill '=I. J)8)07-
~~y ,
17013
Marielle F Hazen
2000 Linglestown Road, Suite 202, Harrisburg, PA 17110
Side 1
L
15056041147
15056041147
---I
PA Inheritance Tax Return
Signature of Additional Fiduciaries
ESTATE OF FILE NUMBER
Dee, Marcella L. 21-06-1054
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my
knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information
of which preparer has any knowledge.
........
Signature #2
~~
JJ (il " I-J
,
Name
Address1
Address2
City, State, Zip
Marlene Gaines
1125 Cherry Street
Date
South Plainfield, NJ 01080
f1a1 () 7
~
15056042148
REV-1500 EX
Decedent's Name: Marcella L. Dee
RECAPITULATION
1. Real Estate (Schedule A).........................
2. Stocks and Bonds (Schedule B)...............................................................................
3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C)..........
4. Mortgages & Notes Receivable (Schedule D)..........................................................
5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E)................
6. Jointly Owned Property (Schedule F) Separate Billing Requested.............
7. Inter-Vivos Transfers & Miscellaneous NOl1.::Probate Property
(Schedule G) r : Separate Billing Requested.............
8. Total Gross Assets (total Lines 1-7).......................................................................
9. Funeral Expenses & Administrative Costs (Schedule H).......................................
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).... ................
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)..............................................
. ...----- ----.-------
TAX COMPUTATION - SEE INSTRUCTIONS FOR APPLICABLE RATES
15.
16.
Amount of Line 14 taxable
at the spousal tax rate, of
transfers under Sec. 9116
(a)(1.2) X ~ 0 00 15.
Amount of Line 14 taxable
at lineal rate X .045 32,269 69 16.
Amount of Line 14 taxable
at sibling rate X .12 0 00 17.
Amount of Line 14 taxable
at collateral rate X .15 0 00 18.
17.
18.
19. Tax Due............................................................
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT.
Side 2
L
15056042148
Decedent's Social Security Number
086181243
1.
2.
3.
4.
5.
6.
7.
8.
- ---..-----
9.
10.
11.
12.
13.
14.
19.
29,343.17
21,26792
974 30
51,585.39
... ~~- -
17 703 15
1 612 55
19 315 70
32 269 69
32,269.69
o 00
1,45214
o 00
o 00
1 , 452
14
D
15056042148
--.J
REV-H500 EX Page 3
Decedent's Complete Address:
DECEDENT'S NAME
Marcella L. Dee
STREET ADDRESS
119 W. Hillcrest Drive
File Number 21-06-1054
CITY
STATE
'ZIP
Carlisle
PA
17013
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1) 1,452.14
1,200.00
--..-----------.. --~
63.16
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Credits (A + B + C)
(2) 1,263.16
Total Interest/Penalty (0 + E)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 2 Line 20 to request a refund
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
A. Enter the interest on the tax due.
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE.
(3)
(4)
(5) 188.98
(5A)
(5B) 188.98
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
a. retain the use or income of the property transferred; ....................................... ............................
b. retain the right to designate who shall use the property transferred or its income;....................................
c. retain a reversionary interest; or................ .......................................... ................... ................ .............. .......
d. receive the promise for life of either payments, benefits or care?..............................................................
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without
receiving adequate consideration?....... .... ......... .. ..".. ................... .... ... ................................................
No
x
[!J
Ii-i
l.__~
[Xl
~
I;
i x!
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?......... [x!
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation?.............. ............................................................................................... x I
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
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 use of the
surviving spouse is three (3) percent [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 zero
(0) percent [72 P.S. 99116 (a) (1.1) (ii)]. The statute does not exempt a 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 of a
natural parent, an adoptive parent, or a stepparent of the child is zero (0) percent [72 P.S. 99116 (a) (1.2)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent,
except as noted in 72 P.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 twelve (12) percent [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.
Rev-1503 EX+ (6-98)
.
SCHEDULE B
STOCKS & BONDS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Dee, Marcella L.
FILE NUMBER
21-06-1054
All property Jolntly-owned with right of survivorship must be disclosed on Schedule F.
ITEM CUSIP VALUE AT DATE
NUMBER NUMBER DESCRIPTION UNIT VALUE OF DEATH
1 57 shares of MetUfe, Inc. - listed security 58.5 3.334.50
2 Smith Barney - Investment Account# 73H-00905 26.008.67
TOTAL (Also enter on Line 2, Recapitulation) 29.343.17
(If more space is needed, additional pages of the same size)
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule B (Rev. 6-98)
Rev-15G8 EX+ (6-98)
.
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DEceDENT
Dee, Marcella L.
FILE NUMBER
21-06-1054
ESTATE OF
I nclude 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 VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1 AARP Health Care Options - Medicare Supplement - Refund 159.25
2 AARP Member Services - Membership Dues - Refund 18.40
3 ADT Security Services - Home Security - Refund 156.56
4 Defense Finance and Accounting Service - Annuity payment after death (12/06) 930.75
5 MetUfe, Inc. - Dividend 33.63
6 MOAA Insurance Plans - Long-Term Care Insurance - Refund of Premium 40.05
7 Office of Personnel Management - Civil Service Retirement - 12/06 pension payment 955.00
8 Office of Personnel Management - Civil Service Retirement - 12/06 pension payment 731.00
9 Office of Personnel Management - Civil Service Retirement - Death benefit 701.82
10 Proceeds from sale of decedent's antique business - "Marcy's Mansion," sold at 5,453.00
auction before death; check for proceeds deposited after death (11/24/06).
Complete details of liquidation/sale of business by Rowe's Auction House is
attached.
11 Shipley Energy - Oil - Refund 265.76
12 Social Security - Payment received after death (12/06) 134.60
13 Coins and Medallions - Sold at auction, per attached sales receipt from Rowe's 805.00
Auction Service dated 4/10/07
Total of Continuation Schedule
See attached page
TOTAL (Also enter on Line 5, Recapitulation)
21.267.92
(If more space is needed, additional pages of the same size)
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule E (Rev. 6-98)
Rev-15G8 EX+ (6-98)
.
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
continued
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
Dee, Marcella L.
FILE NUMBER
21-06-1054
ESTATE OF
ITEM
NUMBER
DESCRIPTION
VALUE AT DATE
OF DEATH
14
Costume jewelry - Sold at auction, per attached sales receipt from Rowe's Auction
Service dated 4/10/07
1.222.00
15
Fine Jewelry - Per attached appraisal by Line & Line Jewelers dated 2/19/07
623.26
16
Fine Jewelry - Sold to jewelry dealer, Barbara Hegedus Antiques, per attached
statement dated 5/23/07
1,800.00
17
Furs - donated to Humane Society - no value
0.00
18
Personal Property - (not including jewelry, medallions and coins sold at auction) -
Per attached appraisal by William G. Rowe, appraiser; dated 2/1/07
4,790.00
19
Proceeds from sale of Coin Collection - Sold at auction before death, but check
deposited after death (11/24/06); part of sale by Rowe's Auction House per attached
auction detail dated November 7, 2006
1.607.00
20
Income Tax - Refund; 2004 amended income tax return
840.84
TOTAL (Also enter on Line 5, Recapitulation)
21.267.92
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule E (Rev. 6-98)
Rev-1509 EX+ (6-98) ..
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE F
JOINTLY-OWNED PROPERTY
ESTATE OF
Dee, Marcella L.
FILE NUMBER
21-06-1054
If In I..et WIS mlde joint within one yelr of the decedent's dlte of delth, It must be reported on schedule G.
SURVIVING JOINT TENANT(S) NAME
A. Claudia A. O'Neill
ADDRESS
119 West Hillcrest Drive
Carlisle, PA 17013
RELATIONSHIP TO DECEDENT
Daughter
B.
C.
JOINTLY OWNED PROPERTY:
DATE DESCRIPTION OF PROPERTY %OF DATE OF DEATH
LETTER
ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT DATE OF DEATH DECO'S VALUE OF
NUMBER TENANT JOINT NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FOR VALUE OF ASSET INTEREST DECEDENT'S INTEREST
JOINTLY-HELD REAL ESTATE.
1 A 5/10/2001 Citizens Bank Checking - Account# 1.097.20 50.000% 548.60
6100731634
Marcella Dee and Claudia O'Neill, joint
owners
2 A 5/10/2001 Citizens Bank Checking - Account# 851.39 50.000% 425.70
6100733084
Marcella Dee and Claudia O'Neill, joint
owners
TOTAL (Also enter on Line 6, Recapitulation) 974.30
(If more space is needed, additional pages of the same size)
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule F (Rev. 6-98)
REV.1151 EX. (12.99)
.
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Dee, Marcella L.
Debts of decedent must be reported on Schedule I.
FILE NUMBER
21-06-1054
ITEM
NUMBER
A. FUNERAL EXPENSES:
DESCRIPTION
AMOUNT
See continuation schedule(s) attached
1,306.18
B.
1.
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Claudia O'Neill
Social Security Number(s) I EIN Number of Personal Representative(s):
168-48-4697
Street Address 119 West Hillcrest Drive
City Carlisle State
Year(s) Commission paid 2007
PA
Zip 17013
3,278.45
2.
Attorney's Fees
Marielle F Hazen
5,000.00
3.
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant Claudia O'Neill
Street Address 119 Hillcrest Dr
City Carlisle
3,500.00
Relationship of Claimant to Decedent
State
daughter
PA
Zip
17013
4.
Probate Fees
Register of Wills of Cumberland County - fees and short cert.
152.00
5.
Accountant's Fees
Greenwalt & Co. - tax return preparation
612.50
6. Tax Return Preparer's Fees
7.
Other Administrative Costs
See continuation schedule(s) attached
3,854.02
TOTAL (Also enter on line 9, Recapitulation)
17,703.15
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule H (Rev. 6-98)
Rev-1502 EX+ (6-98)
.
SCHEDULE H-A
FUNERAL EXPENSES
continued
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Dee, Marcella L.
FILE NUMBER
21-06-1054
ITEM
NUMBER DESCRIPTION AMOUNT
1 Auer Memorial - Funeral/Burial Expense 705.00
2 Bob O's Restaurant - Inurnment lunch 98.74
3 George's Flowers - Flowers for memorial service 204.58
4 Gloria Hague - Accompanist at memorial service 100.00
5 JW Music - Sheet music for funeral service 25.33
6 Post-funeral Luncheon 164.63
7 Sheet Music Direct - Music for funeral service 7.90
Subtotal
1.306.18
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule H-A (Rev. 6-98)
Rev-1502 EX+ (5-98)
.
SCHEDULE H-B7
OTHER
ADMINISTRATIVE COSTS
continued
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
Dee, Marcella L.
FILE NUMBER
21-06-1054
ESTATE OF
ITEM
NUMBER
DESCRIPTION
AMOUNT
1
Buffalo Obituary
379.26
2
Carlisle Post Office - stamps, certified mail, postage for estate administration
matters
28.19
3
Carlisle Sentinel - Legal Publication
173.33
4
Carlisle Sentinel - Obituary
272.00
5
Citizens Bank - lost key fee for decedent's safe deposit box
12.00
6
Citizens Bank - Estate account service charge
2.85
7
Cumberland Legal Journal - Legal Publication
75.00
8
Defense Finance and Accounting Service - Pension reclaimed - payment made aftel
death
930.75
9
Interactive Marketing Solutions - Fee for removing decedent's name from mailing
lists
5.00
10 Line & Line Jewelers - Jewelry appraisal fee 75.00
11 Muscalus Furs - Fur appraisal fee 35.00
12 Office of Personnel Management - Pension reclaimed - payment made after death 731.00
13 Office of Personnel Management - Pension reclaimed - payment made after death 955.00
14 Social Security Administration - Social Security payment reclaimed 134.60
15 Staples - Photocopies for estate administration matters 10.56
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule H-B7 (Rev. 6-98)
ReY-1502 EX+ (6-98)
.
SCHEDULE H-B7
OTHER
ADMINISTRATIVE COSTS
continued
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Dee, Marcella L.
FILE NUMBER
21-06-1054
ITEM
NUMBER
DESCRIPTION
AMOUNT
16
Sunnyside Post Office - Postage for estate administration matters
10.48
17
United Parcel Service - Fees for faxing documents regarding estate administration
matters
24.00
Subtotal
3.854.02
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule H-B7 (Rev. 6-98)
Rev-1512 EX+ (6.98)
.
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Dee, Marcella L.
FILE NUMBER
21-06-1054
Include un reimbursed medical expenses.
ITEM
NUMBER DESCRIPTION
1 2006 PA Employer Withholding Tax - Owed under Personal Care Agreement
between Claudia O'Neill and decedent
VALUE AT DATE
OF DEATH
162.42
2 2006 Sales and Use tax - owed for decedent's business, "Marcy's Mansion" 17.70
3 2006 Unemployment tax - owed under Personal Care Agreement between Claudia 4.76
O'Neill and decedent
4 Betra Home Care - Medical expense 854.19
5 Capital Tax Collection Bureau - 2006 local employer withholding tax owed under 52.90
Personal Care Agreement between Claudia O'Neill and decedent
6 Embarq - Final telephone bill 87.70
7 Embarq - Phone bill 20.55
8 Leuenda O'Neill - Check cleared after death (11/29/06) 50.00
9 North Middletown Authority - water bill 90.76
10 PPL Electric Utilities - Electric bill 121.57
11 Ted Grell - yard work; check cleared after death (11/27/06) 150.00
TOTAL (Also enter on Line 10, Recapitulation)
1,612.55
(If more space is needed, additional pages of the same size)
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule I (Rev. 6-98)
REV.1513 EX+ (9-l1O)
*'
SCHEDULE ..
BENEFICIARIES
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
NUMBER
Dee, Marcella L.
NAME AND ADDRESS OF
PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS [include outright spousal
ctistributions, and transfers
under Sec. 9116(a)(1.2)]
RELATIONSHIP TO
DECEDENT
Do Not List Trusteelsl
FILE NUMBER
21-06-1054
SHARE OF ESTATE AMOUNT OF ESTATE
(Words) ($$$)
ESTATE OF
I.
Marlene O. Gaines
1125 Cherry Street
South Plainfield, NJ 07080
Daughter
1/3 share
Claudia A. O'Neill
119 West Hillcrest Drive
Carlisle, PA 17013
Daughter
1/3 share
Robert J. O'Neill
2801 Occidental
Sacramento, CA 95826
Son
1/3 share
Total
Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheet
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 SHEET
0.00
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule J (Rev. 6-98)
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Summary of Auction Sales for the Estate of MarceUa Dee
Sale of inventory of Marcy's Mansion
Rowe's Auction Service
2505 Ritner Highway Auctioneer's
Carlisle, P A 17013 Commission
(717) 249.1978 Gross Sales (35%) Net Sales
,f Sale #1 - October 26,2006 $6,822.00 $2,387.70 $4,434.30
Sale #2 - November 9, 2006 246.50 86.28 160.22
L Sale #3 - November 16,2006 1320.50 462.18 858.32
SUBTOTAL: $8,389.00 $2,936.16 $5,452.84
f Sale of Private Coin Collection
Rowe's Auction Service
Coin Sale - November 7, 2006 $2,472.00 $ 865.20 $1,606.80
SUBTOTAL: $2,472.00 $865.20 $1,606.80
TOTAL: $10,861.00 $3,801.36 $7,059.64
Check issued by Rowe's Auction
Service - November 17,2006 $7060.00
Sale of Personal Property
Rowe's Auction Service
Costume Jewel Sale - ril 5, 2007
Coin Sale - A ril 10 2007
TOTAL:
Auctioneer's
Commission
25%
$ 407.38
$ 268.38
$675.76
Net Sales
$1,222.12
805.12
$2,027.24
Gross Sales
$1,629.50
$1 073.50
$2,703.00
Check issued by Rowe's Auction
Service - ril 18, 2007
$2,028.00
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ROWE'S AUCTION SERVICE (RH 79L)
Bill Rowe (AU 1538L)
2505 Ritner Highway · Carlisle, PA
249-1978 697-4794 249-2677
Dave Rowe (AU 2295L)
Auction Is Action Call "Rowe" For Satisfaction
SELLERS NAME ,,^A .I)..,.e 1 (s. M..A-A)<;"/ Q tJ
ADDRESS t l Cf, LoU 14. \ \. L C ,1\.15 <>.t' 't) ~ ,
""'QTHER (! JA.lLLl.<. L4 I />14 I L Co' ~
A;;c,.IQ~ DATE/LOCATION ,.. \fb.A-
DESCRIPTION OF MERCHANDISE
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DATE Sh'\P\ 'C;, 1...;}c:.>1o
PHONE ~ Cot ~ - t- 4. '1. lop
AUCTIONEER % ;~-
CLERK %
W"""
~
I Commission the Auctioneers to sell the merchandise to the highest bidder by Public Auction. Merchandise
to be sold as is & grouped as necessary to obtain bids. I certify that I am the owner or authorized represen-
tative of the merchandise, goods and or property and have good title and the ri~l1,t,tGsell and that ,they are free
from all incumbrances. I agree to accept all responsibility for providing merchij:ntabte-titleand-fGE:.deliy~ry of
title to the purchaser. I agree to hold harmless the Auctioneers against ai}Y claims of the nature referred to in:
this agreement.
"~A~crI~~NA~E ~~~E
-
Total Sales (Cierking Tickets Attached) $ -' 0 <Bee. \
Less Sale Expense:
~ S 4 Commission Auctioneer $
~B~l
~ 51l CJi. 'Ii I
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$
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OTHER:
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CUPS / SAUCE I~S
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PLATES
BL DISHES
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Be DOlLE'S
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1
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BL GLASSItJARE
BL. GL.ASS~.jARE
l] I L. L,Atijf,) ~tt:~F{TE)
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TL MISC. CHItl(.,
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BL MIse SILVERPLnTE
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TL PHOTOS - MILITARY
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TL PRIS!'<E;
8L MISe PLATE FLW0RE
EGG POACHER
TL LIGHTE.RS
ROGERS 4-PC SET
TL PEARL HANDLJ:::D l<t--I I i)E.~:~
Bl_ ~jt_ATED SOlt SPOONS
SCPLES
TI_ CUPS/SAUCERS
PAISLEY SHAWS (C~)
l=lr~ I SLJ::-Y S~1Al~
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i~~ L..:]I\!G VASES
TL SILVER TABLESPOONS
F T F\';::~ S(:P[~b~N
..I.c B". BiJlJl<S
STERLING DISNEY MIRROR
,,'I I t.. I TA RV P I~ I l\j1'
GNTIQUES BOOK - PERRY CO
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DISPLAY CASES (2)
Lj. EARLY BOOKS
TL STERLING SUGAR lONGS
BL JEWEL R\"
~te: 10.-"'E:6--20l~G 19:03:34
~ttlen1ef1t
,:111 E! j'-. ~
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f=idd r' e S 'i
Clt\l, State" Zit:)
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:3 PCS. ~3TEI~L I NG
ALBUMS/NEEDLEPOINT
LEAD CRYSTAL CAKE
fL SPOONS (10) - COIN
PLATED CRNDLESTICKS
B UJ E S \.-J (:i!\!
#7 ... STERL. I NG
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#9 .- STE~RL_IN{3 SfJV Sl~OO~IS
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#11 - STERLING SOU DE1~
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#12 - STERL.ING SOU FORKS
E\ L_ t"'J I f\~ E~ ~~i
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#~3 - STERt_.ING BUTTEf~
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Er'-!C-,L.l SH TEA PDT
MARY GREGORY DRESSER
12 PCS SH::RL I NG
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Desc:ri pt ion
CA.l\IDL.EST I CI-<S
BLUE CANDLESTICK
TL LEMOGUE DRESSER BOXES
;::: LEWJGUE BOXES
GOBLE BIRD ~~ND MAGEL.leA ~)C
#16 - MISe STERLING
2 TRAYS/PLATEAU PLATED
ICE TEA PITCHER A.ND
DETANTE R
#17 - STERLING WEIGH'IED
GL~~SS
TL. PRE~)IDE~,iTIPL Ej>]DN:~/TF'q
POT
Tl_ FIGURINES
TIN PRINTS/SILLOUETTES
#18 - STERLING PCS
SILVER OVERLAY CANDLESTICK
TL WEDGEWOOD DRESSER
80:UTRAY
STERLING CANDLESTICKS
TL CANDl_EST I C 1-<' '.3 (5 i
TL. S-rE I j~~~)
#19 - S"TERi_INf3 - MIse
DEPRESSION PLATES
TL DECr=lNTERS
#;;::121 CANOL EST I Cfi:,;::;
TL E SHERBETS
TL OCCUPIED JAPAN MIse
#21 - 27 STERLING SPOONS
TL CUP:;:;./ !=;P.ULE f~
H. IAEDGEWOOD PCS
#22 - ENGLISH HALLMARKS
lY! 1 ~;C
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TL CUPS/SAUCERS/DISHES
TL STERLING CANDLESTICKS
11. CANDLEST T Cl-<S
~_-t ,? = 10~;_=~E.,-...~~:lt:~;1fJ 1 {:}: iZL3: 34
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re: ~0-26-2006 13:03:34
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PLATES (6)
SET OF BIRDS OF AMERICA
SET OF B/l.,! CH I Nr4
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ROWE~S AUCTION SERVICE
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CARLI~~LE7 PA 17015
;r17-24~1-2G7~ 249-'-~,S'78 637--4794
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_" __ _ . _ .. _ ,_ _." j _...~, Reorder Form CT Missouri Auction School 1-800-835=195~ _, ..,
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., g!,OIder FormeT Mis$.Quri.AuctiollScrroojJ-800,835-H155
Buyer's Name
Or Number
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$ ~--
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REMARKS:
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Sold as is, where is. All sales final. Thank you.
. Reorder Form CT Missouri Auction School 1-800-835-1955
Buyer's Name
Or Number
Item or
Lot Number
~q
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$ ~-
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REMARKS:
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. Reorder Form CT Missouri Auction School 1-800-835-1955
Buyer's Name
Or Number
Item or
Lot Number
@ $
6
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$ /d
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REMARKS:
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_ r"'I__~"'..... C'__ f""T .AI..........,~ A........:...... C!-a........1 1_ann_Cl":IJ::_10,,""
4
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= $ 'eX
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. Reorder form CT Missouri Auction School 1-800-835-1955
Buyer's Name
Or Number
Item or
Lot Number
8
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@ $ $
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REMARKS:
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Reorder form CT Missouri Auction School 1-800-835-1955
9
Buyer's Name
Or Number .
Item or ~k..
Lot Number _, '.M'.A' . J2-Uu.
@ $ $
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Sold as is, where is. All sales final. Thank you.
.___ 8eprder Fprm CT MlssQvri.AuctLonS,chQol H!0_Q,83~-19,5_5 _.
Buyer's Name
Or Number
Item or
Lot Number
10
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$ 3~, ~(>
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Sold as is, where is. All sales final. Thank you.
Reorder form CT Missouri Auction School 1-800-835-1955
Buyer's Name
Or Number
Item or
Lot Number
11
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@ $
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= $ /z:'o -
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Sold as is, where is. All sales final. Thank you.
PAGE PAGE SALE '? .., s: n,
NO. _TOTAL $ TOTAL $....:I"i . ') OJ
. R~..r Fnnn r.T Mi..,,,,,,ri Auction SchooI,1-8lJG.835-1955
This receipt verifies payment and delivery of the above.
Sold as is, where is. All sales final. Thank you.
· Reorder Form CT Missouri Auction School 1-800-835-1955
- --- -. - - . --- --- -._- -..
Buyer's Name
Or Number
Item or
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REMARKS:
@ $
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= $ l'IJ
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Sold as is, where is. All sales final. Thank you.
. Reorder Form CT Missouri Auction School 1-800-835-1955
3uyer's Name
)r Number
tem or
_ot Number
lEMARKS:
3
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$ 0-
o
This receipt verifies payment and delivery of the above.
Sold as is, where is. All sales final. Thank you.
'__Rllord!lrFoIlJ1_CT Missouri Auctjon SchoQI1-60Q-635c j 9.55
luyer's Name
)r Number
:em or
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EMARKS:
@ $
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Sold as is, where is. All sales final. Thank you.
Reorder Form CT Missouri Auction School 1-800-835-1955
uyer's Name
r Number
~m or
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'MARKS:
@ $
:zJ4J ~1<J ~~
$
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This receipt verifies payment and delivery of the above.
Sold as is, where is. All sales final. Thank you.
Reorder Form CT Missouri Auction School 1-800-835-1955
- . - -- -
Jyer's Name
. Number
,m or
,t Number
IliARKS:
@ $
6
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$ d-
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Sold as is, where is. All sales final. Thank you.
L..se~P'Sfso15Y ~5-14-105 .~ ~~~- ..~..
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Sold as is, where is. All sales final. Thank you.
. Reorder Form CT Missouri Auction School 1-800-835-1955
-- - ----- - -. --- --.- ~- - -. _ M. _.___
Buyer's Name
Or Number
Item or
Lot Number
/jc:; 5-
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= $ dO -
This receipt verifies payment and delivery of the above.
Sold as is, where is. All sales final. Thank you. .
. Reorder Form CT Missouri Auction School 1-800-835-1955
..-- --- .-- ~-'- --- - ---- ..-- - . --- - .~- - -- --
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I Sold as is, where is. All sales final. Thank you.
. _. L __0. _R,:,~der Fo~ ~ Mi~oUri ~~~ion ~hOOI.1-~0-8~5__~?55_
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= $ J~ 5t'J
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Sold as is, where is. All sales final. Thank you.
_e - .BeorderFonn CrMissouri Auction School 1 ,600-.835.,1955.
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Sold as is, where is. All sales final. Thank you.
· Reorder Form CT Missouri Auction School 1-800-835-1955
- - ~_. -- -
Buyer's Name
Or Number
Item or
Lot Number
~.:)/12
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Sold as is, where is. All sales final. Thank you.
PAGE PAGE SAlE,-; ,-.., I t-n
NO. TOTAl $_ TOTAL m -J <:. CJ. '\u
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= $ d' n - 4"@$
U ! REMARKS:
I
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This receipt verifies payment and delivery of the above.
Sold as is, where is. All sales final. Thank you.
. Reorder Form CT Missouri Auction Schooi 1-800-835-1955
3uyer's Name
)r Number
tem or
.ot Number
lEMARKS:
131
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@ $
2
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$ )i-
This receipt verifies payment and delivery of the above.
Sold as is, where is. All sales final. Thank you.
I Reorder Form CT Missouri Auction School 1-800-835-1955
3uyer's Name
)r Number
tem or
not Number
IEMARKS:
/!5L;
@ $
3
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$ /;-
This receipt verifies payment and delivery of the above.
Sold as is, where is. All sales final. Thank you.
l__ Reorder f.Qim GT_~i~~~ri~uglon~ch_O_ol_lc80..0-~f?,19_Q.5
3uyer's Name
)r Number
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:EMARKS:
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@ $
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$
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Sold as is, where is. All sales final. Thank you.
, Reorder Form CT Missouri Auction School 1-800-835-1955
luyer's Name
)r Number
:em or
.ot Number
EMARKS:
;3/
@ $
5
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- $ J~
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Sold as is, where is. All sales final. Thank you.
Reorder Form CT Missouri Auction School 1-800-835-1955
:uyer's Name
)r Number
em or
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EMARKS:
I3L
@ $
6
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= $ /7
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This receipt verifies payment and delivery of the above.
Sold as is, where is. All sales final. Thank you.
RAnf'r'iAr F=nrm (';T Mimtnllri. AII~lnn ~mnnl 1_~(l(l..;.R~~_1 Q~"
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=$ :J-
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Sold as is, where is. All sales final. Thank you.
e Reorder Form CT Missouri Auction School 1-800-835-1955
I
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Sold as is, where is. All sales final. Thank you.
I e Reorder Form CT Missouri Auction Schooi 1-800-835-1955
nr- no --- _________..____u____ .__ u___.._u__
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I e Reorder Form CT Missouri Auction School 1-800-835-1955
_,__. on __ __ __. _ _____
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9
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REMARKS:
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Sold as is, where is. All sales final. Thank you.
_e_ Reorder FormCr Missouri Auction School 1-800-835_-1955.
i
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Buyer's Name
Or Number
Item or
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11
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Buyer's Name
Or Number
Item or
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PAGE PAGE SALE I ~ / ,-0
NO. _TOTAL $ TOTAL $ . ~
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Sold as is, where is. All sales final. Thank you.
e Reorder Form CT Missouri Auction School 1-800-835-1955
Buyer's Name
Or Number
Item or
Lot Number
REMARKS:
/Y~
@$
2
/(p/
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$ ~S-
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Sold as is, where is. All sales final. Thank you.
e Reorder Form CT Missouri Auction School 1-800-835-1955
Buyer's Name
Or Number
Item or
Lot Number
@ $
REMARKS:
I3L
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Sold as is, where is. All sales final. Thank you.
. Reorder Form CT Missouri Auction Schooi 1-800-835-1955
3uyer's Name
)r Number
tem or
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lEMARKS:
/3/
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Sold as is, where is. All sales final. Thank you.
, Reorder Form CT Missouri Auction School 1-800-835-1955
3uyer's Name
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tem or
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@ $
IEMARKS:
6L
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I Reorder Form ~T Mi~!IW"Illri A'INinn ~hnnI1_AM_R"=l"_1Q""
3
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e Reorder Form CT Missouri Auction School 1-800-835-1955
Buyer's Name
Or Number
Item or
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/3L
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e Reorder Form CT Missouri Auction Schooi 1-800-835-1955
9
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Sold as is, where is. All sales final. Thank you.
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OR DATE
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4
This receipt verifies payment and delivery of the above.
Sold as is, where is. All sales final. Thank you.
Reorder Form CT Missouri Auction School 1-800-835-1955
Buyer's Name
Or Number
Item or
Lot Number
11
.3
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e Reorder Form CT Missouri Auction School 1-800-835-1955
Buyer's Name
Or Number
Item or
Lot Number
6/
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PAGE PAGE SALE 1b2 <J /'V1
NO._TOTAL $ TOTAL $ h ~.L.U
,
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. Reorder Form CT Missouri Auction School 1-800-835-1955
Buyer's Name
Or Number
Item or
Lot Number
@ $
REMARKS:
2
C~/.t<o'h
= $
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/
This receipt verifies payment and delivery of the above.
Sold as is, where is. All sales final. Thank you.
. Reorder Form CT Missouri Auction School 1-800-835-1955
Buyer's Name
Or Number
Item or
Lot Number
REMARKS:
3
5?Z::-
@ $
./nt1h-fr-;
$
-
I
/
This receipt verifies payment and delivery of the above.
Sold as is, where is. All sales final. Thank you.
._ ,l3e_qrQ!l~ For,,! 9T _~is~o.!!ri Auce!iQn_~h.Q<!11.:.80.9..:83.!?::.1 ~!?5
Buyer's Name
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REMARKS:
4
@$
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Sold as is, where is. All sales final. Thank you.
. Reorder Form CT Missouri Auction School 1-800-835-1955
Buyer's Name
Or Number
Item or
Lot Number
REMARKS:
5
@ $
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Sold as is, where is. All sales final. Thank you.
. Reorder Form CT Missouri Auction Schooi 1-800-835-1955
Buyer's Name
Or Number
Item or
Lot Number
@ $
REMARKS:
6
JO'1
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= $ ;f
-
This receipt verifies payment and delivery .of the above.
Sold as is, where is. All sales final. Thank you.
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?~
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$
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. Reorder Form CT Missouri Auction School 1-800-835-1955
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8
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This receipt verifies payment and delivery of the above.
Sold as is, where is. All sales final. Thank you.
. Reorder Form CT Missouri Auction School 1-800-835-1955
Buyer's Name
Or Number
Item or
Lot Number
@ $
REMARKS:
9
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10
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I . Reorder Form CT Missouri Auction School 1-800-835-1955
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Sold as is, where is. All sales final. Thank you.
. Reorder Form CT Missouri Auction School 1-800-835-1955
Buyer's Name
Or Number
Item or
Lot Number
REMARKS:
REMARKS:
11
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Sold as is, where is. All sales final. Thank you.
PAGE PAGE SALE 0 r {""?1
NO._TOTAL $ TOTAL $ 0 ~. ,)V
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Sold as is, where is. All sales final. Thank you.
. Reorder Form CT Missouri Auction Schoo/1-800-835-1955
Buyer's Name
Or Number
Item or
Lot Number
Lf
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$ q-
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REMARKS:
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Sold as is, where is. All sales final. Thank you.
. Reorder Form CT Missouri Auction School 1-800-835-1955
Buyer's Name
Or Number
Item or
Lot Number
bL
@ $
REMARKS:
This receipt verifies payment and delivery of the above.
Sold as is, where is. All sales final. Thank you.
.~ . .R~o.~er Form CI lI.1isso'!ri .A!J.ctjQn Schoo! 1 cIl90c.8$!ic 1955
Buyer's Name
Or Number
Item or
Lot Number
@ $
$
REMARKS:
This receipt verifies payment and delivery of the above.
Sold as is, where is. All sales final. Thank you.
. Reorder Form CT Missouri Auction School 1-800-835-1955
Buyer's Name
Or Number
Item or
Lot Number
@ $
$
REMARKS:
This receipt verifies payment and delivery of the above.
Sold as is, where is. All sales final. Thank you.
. Reorder Form CT Missouri Auction School 1-800-835-1955
Buyer's Name
Or Number
Item or
Lot Number
@ $
$
REMARKS:
This receipt verifies payment and delivery of the above.
Sold as is, where is. All sales final. Thank you.
.. O__......._..E:__,..~".:___....: A"_"'~__"'_"'__I'" ..._.........~ ......_...
4
5
6
7
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REMARKS:
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Sold as is, where is. All sales final. Thank you.
. Reorder Form CT Missouri Auction School 1-800-835-1955
Buyer's Name
Or Number
Item or
Lot Number
8
@ $
$
REMARKS:
This receipt verifies payment and delivery of the above.
Sold as is, where is. All sales final. Thank you.
. Reorder Form CT Missouri Auction Schooi 1-800-835-1955
Buyer's Name
Or Number
Item or
Lot Number
9
@ $
$
REMARKS:
This receipt verifies payment and delivery of the above.
Sold as is, where is. All sales final. Thank you.
..... - 8eQJJler form.. CT _ Mi!l~l!rij\_l!<;.tiqn .S.9.h9011-!1011-!!~5:1 !15!i .
Buyer's Name
Or Number
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10
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REMARKS:
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Sold as is, where is. All sales final.. Thank you.
. Reorder Form CT Missouri Auction School 1-800-835-1955
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Sold as is, where is. All sales final. Thank you.
. Reorder Form CT Missouri Auction School 1-800-835-1955
Buyer's Name
Or Number
Item or
Lot Number
12
@ $
$
REMARKS:
SALE NO.
OR DATE
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Sold as is, where is. All sales final. Thank you.
PAGE PAGE SALE II. 0 i)
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. Reorder Form CT Missouri Auction SchooI1-BOO-B35-1955
Buyer's Name
Or Number
Item or
Lot Number
@ $
REMARKS:
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$
2
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This receipt verifies payment and delivery of the above.
Sold as is, where is. All sales final. Thank you.
. Reorder Form CT Missouri Auction SchooI1-BOO-835-1955
Buyer's Name
Or Number
Item or
Lot Number
@ $
REMARKS:
/!La /Jt-t'
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Sold as is, where is. All sales final. Thank you.
.~. Reord~rf'?rm.CT!"i'!"9uri Auction$"t1ooI1~8()Q-~5c 11155. . _
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. Reorder Form CT Missouri Auction SchooI1-BOO-B35-1955
Buyer's Name
Or Number
Item or
Lot Number
@ $
REMARKS:
CIu:Ll.4
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Sold as is, where is. All sales final. Thank you.
. Reorder Form CT Missouri Auction SchooI1-BOO-B35-1955
Buyer's Name
Or Number
Item or
Lot Number
@ $
REMARKS:
/1!--h /
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Sold as is, where is. All sales final. Thank you.
. Reorder Form,cT Missouri-Auction School1-BOO-835-1955
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. Reorder Form CT Missouri Auction SchooI1-BOO-B35-1955
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__._ too _.! Reorder Form CT Missouri Auction SchooI1-BOO-B35-1955
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Sold as is, where is. All sales final. Thank you.
. Reorder Form CT Missouri Auction SchooI1-BOO.B35-1955
Buyer's Name
Or Number
Item or
Lot Number
9
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@ $
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Sold as is, where is. All sales final. Thank you.
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10
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Sold as is, where is. All sales final. Thank you.
. Reorder Form CT Missouri Auction School 1.BOO-B35-1955
11
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Sold as is, where is. All sal~s final._Thank you.
PAGE PAGE SALE J J -, J
NO._TOTAL $ TOTAL $ / /0. ) U
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. Reorder Form CT Missouri Auction School 1-800-835-1955
Buyer's Name
Or Number
Item or
Lot Number
-
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REMARKS:
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Sold as is, where is. All sales final. Thank you.
. Reorder Form CT Missouri Auction School 1-800-835--1955
Buyer's Name
Or Number
Item or
Lot Number
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..__ .Reo!'der Form GT Mi!lso.l!ri &l!ctiQn ~chQoI1=-890:83~1 Q~Q
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. Reorder Form CT Missouri Auction School 1--800-835-1955
Buyer's Name
Or Number
Item or
Lot Number
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= $
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Sold as is, where is. All sales final. Thank you.
. Reorder Form CT Missouri Auction School 1-800-835--1955
Buyer's Name
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. Reorder Form CT Missouri Auction School 1-800-835'1955
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. Reorder Form CT Missouri Auction School 1-800-835-1955
Buyer's Name
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8
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This receipt verifies payment and delivery of the above.
Sold as is, where is. All sales final. Thank you.
-- ..- Reorder form CT:Mj$llOMrlilu_ctiQQ Schoolj =-8.Q.0-e~5-1 Q~5
Buyer's Name
Or Number
Item or
Lot Number
10
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= $ tv ~
@ $
REMARKS:
This receipt verifies payment and delivery of the above.
Sold as is, where is. All sales final. Thank you.
. Reorder Form CT Missouri Auction Schooi 1-800-835-1955
- .--- -.--. ---- -- --~- -- ---- _.- ----
11
Buyer's Name
Or Number
Item or
Lot Number
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= $
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REMARKS:
This receipt verifies payment and delivery of the above.
Sold as is, where is. All sales final. Thank you.
. Reorder Form CT Missouri Auction School 1-800-835-1955
Buyer's Name
Or Number
Item or
Lot Number
12
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REMARKS:
This receipt verifies payment and delivery of the above.
. Sold as is, where is. All sales final. T~ank you.
SAlE NO. PAGE PAGE SALE 1 C7 <",?'\
OR DATE NO. _ TOTAL $ TOTAL $ ~ ll.fl _ ...J U
. Reorder Form CT Missouri Auctfon Sc:hool t.8ao--8S5-1955 __
.('-''i<J;OW' M ~
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This receipt verifies payment and delivery of the above.
Sold as is, where is. All sales final. Thank you.
. Reorder Form CT Missouri Auction School 1-800-835-1955
Buyer's Name
Or Number
Item or
Lot Number
2
ys-
))~o-r / -Pa;( r;;~/~
- $ r-
- :J
@ $
REMARKS:
This receipt verifies payment and delivery of the above.
Sold as is, where is. All sales final. Thank you.
. Reorder Form CT Missouri Auction School 1-800-835-1955
Buyer's Name
Or Number
Item or
Lot Number
g{n
!jLt.h--r,j U~ ('-,<? LT
, = $ '7 Pro
/ / I -
@ $
REMARKS:
This receipt verifies payment and delivery of the above.
Sold as is, where is. All sales final. Thank you.
., Reorder FOrm CT MissQu~ Au91ion Schooll:800-83Ei-1955
Buyer's Name
Or Number
Item or d .
Lot Number _,/- 1!.Jz 'ft-t4Zt
@$ =
REMARKS:
('"'-<l.k-t:
/}/is
This receipt verifies payment and delivery of the above.
Sold as is, where is. All sales final. Thank you.
. Reorder Form CT Missouri Auction School 1-800-835-1955
Buyer's Name
Or Number
Item or
Lot Number
@ $
$
REMARKS:
This receipt verifies payment and delivery of the above.
Sold as is, where is. All sales final. Thank you.
. Reorder Form CT Missouri Auction School 1-800-835-1955
~uyer's Name
Or Number
Item or
Lot Number
@ $
$
REMARKS:
This receipt verifies payment and delivery of the above.
Sold as is, where is. All sales final. Thank you.
. Reorder Form CT Missouri Auction School 1-800-8.~5-1 955-
3
4
5
6
@$
\
$
REMARKS:
This receipt verifies payment and delivery of the above.
Sold as is, where is. All sales final. Thank you.
. Reorder Form CT Missouri Auction School 1-800-835-1955
Buyer's Name
Or Number
Item or
Lot Number
8
@ $
$
REMARKS:
This receipt verifies payment and delivery of the above.
Sold as is, where is. All sales final. Thank you.
. Reorder Form CT Missouri Auction School 1-800-835-1955
Buyer's Name
Or Number
Item or
Lot Number
9
@ $
$
REMARKS:
This receipt verifies payment and delivery of the above.
Sold as is, where is. All sales final. Thank you.
. R'!9rger Fgrrn. c:r MtssQuri )>,u<<tjon.SphQ9J 1:1100:8~~: 19~5 _ _ _.
10
Buyer's Name
Or Number
Item or
Lot Number
@ $
$
REMARKS:
This receipt verifies payment and delivery of the above.
Sold as is, where is. All sales final. Thank you.
. Reorder Form CT Missouri Auction School 1-800-835-1955
11
Buyer's Name
Or Number
Item or
Lot Number
@ $
$
REMARKS:
This receipt verifies payment and delivery of the above.
Sold as is, where is. All sales final. Thank you.
. Reorder Form CT Missouri Auction School 1-800-835-1955
Buyer's Name
Or Number
Item or
Lot Number
12
@ $
$
REMARKS:
SALE NO.
OR DATE
This receipt verifies payment and delivery of the ab~\ie.
Sold as is, where is. All sales final. Thank you.
PAGE PAGE SALE .:J ". E"h
NO. _TOTAL $ TOTAL $ ~ 2 ~
. Rfl!nfT'tAr Fnrm ~T MiNwllJri AI.r.tinn.!=l.t":hnnI1-Rnn_A~~_1Q~~
FROM :M~IL BOXES ETC
717 241 5373
2007,08-08 13:03 #119 P.03/03
Rowe's Auction Service
2505 Ritner Hwy
Carlisle, PA 17015
717..249-2677,249-1978,697-4794
www/rowesauctionservice.com
1 km ~ I:; Or\
S'~C
Date: 04-10~2007 19:05:41
Settlement
Seller. 3
351-360 + 22
Page 1
Item Description Price Qty Total
#351 - US mint sets 1 15.00
#352 - US mint sets 1 32.50
#353 - Silver Eagles 1 26.00
#354 - Silver Eagles 1 26.00
#355 -16 Silver $'s 1 310.00
#356 - Medals - American 190.00 3 570.00
Triumph
#359 - Kenndey Half 1 4.00
#360 - Churchill Crown 1 90.00
Items: 8 Amount: 1,073.50
Commission at 25.000% 268.38
Less Adjustments:
Net due to seUer.
'- '" - ...~- ---"-^ ~
"-
Thank you for your business Rowes Auctionl ro wt~ui d,l7)()V) tv .$ ~05' 00
l {tILe}; v1lCef ~
Ltf tIY Otwv'\ -ro
nULtti+ ~ d&/iaf)
~'> ,
II-uV) $- I t-f dv1 5:JvM E
Dat e: I2I't--10. 2007 09: 26: 51(1
Settlement
S e 11. e t~ : 2 1.
Rowe's Auction Service
c:505 Fh t n er~ l-h'lY
Cat" li 5 1. e, PA 17015
717-249-2677,249-1978,697-4794
www.rowesauctionservice.com
O'Neal
Page:
1
It em
Desct-. i pt ion
PT~ i ce
Oty
Total
Sterling necklace
#7 ...- j ewe 1 r~y
#1 - Jeweh"y
Victorian pins/mise
2 silver dollars/1 cutout
Sterling make-up
Purses - whiting/davis
#5 - Jewe h"y
#8 = Jewelry - bracelets
Oriental silver/mise
#c~ - Jewe h"y
Jewelry - flamingo
#3 - Jeweh"y
Mise necklaces
Misc. jewelry - compacts
Items:
1 5121.0121
1. 2121121.1210
1. ""-='121 121121 ').
uL,;.;.. I
1. 100.00
1. 22.50
1. 55.00
1. 4121.00
1 35121.1210
1. 10121.1210
1 7121.1210
1. 4121.00
1 70.0121
1 16121.0121
1. 2.1210
1 50.0121
15 Amount: 1,629.50
407.38
Commission at 25.000~
Less adjustments:
-41217.38
Net due to seller:
1, 222. 12
ootlettdtWt1
10 ~ /} 2--1,l'~
Thank you for your business Rowes AuctiQn~
~
( auch'~ (tllUlfls;.
ltf I down To f1L~+
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Watchmakers · Jewelers
21 Dickinson Avenue · Carlisle, PA 17013-2903
(717) 249-3928 · Fax (717) 243-2623 · Toll Free 1-877-476-4877
APPRAISAL
February 19, 2007
To Whom It May Concern
This is to certify the following described articles of jewelry submitted to Line & Line for value
appraisal by Claudia O'Neill, 119 West Hillcrest Drive, Carlisle, PA 17013, said jewelry being part of
the estate of Marcella Dee, who, prior to her recent death, also resided at 119 West Hillcrest Drive,
Carlisle, P A 17013, have current cash values as listed below:
...>r ~ 0 leL <<.r a..u.UJOvI
"*Pair diamond earrings total weight approximately 1.3 carats, value..............$950.00 n,y fCfoo. 00
Princess style diamond ring having a center stone weighing approximately
.50 carats and 10 small side stones, the mounting being of 14 karat yellow
gold shank with 14 karat white gold head, value.........................................$450.00
~Diamond set cocktail ring having a center set diamond weighing approximately
.33 carats and 2 side stones weighing approximately .10 carats each, and sold.. a1 O--uchiM f7y-
18 very small side stones, the mounting being of platinum, value...............$350.00-?' ~lfblJ'(}o
#air diamond earrings each stone weighing approximately .20 carats, value $160.0~so/dtl.+ .
~~~.~.~~.~~.sIl>Il~:..~.~~~~.~~.I~.::>t.~I~......$ 7500 4<<(~ td-
Sterling silver ring set with oval shaped hematite stone, value.......................$ 10.00
Silver ring set with carved jade stone, value................................................... $ 10.00
pellow gold ring set with oval shaped amethyst stone surrounded by ring did. a:t c.h' f7y-
of seed pearls, value......................... ....... ........................................ ....... .......$ 95.0~S a.u j If s-
~te rose and yellow gold ring set with octagon cut citrine surrounded by .00
s~ pearls, value........... ............... ......... ......:.. ......... ................ ........ ......... ....$ 80.0~ SO'~a:f etuChtYrtDy
Imitation gold plated nugget style pendant WIth carved faces, value.............$ 1.00 06'/Oo.()!
Gold plated link bracelet, value........................... ... ....... ...... ..... ........ ...............$ 5.00
14 karat gold neck chain weighing 4.55 dwt, value.........................................$ 49.76
White metal bracelet (not gold), value.............................................................$ 1.00
Pair cultured pearl earrings each pearl being 6.5 millimeter in diameter,
~ue...... ..... ............. ...... ..... .~......... ...... ...:. ......... ...... ...... ............. ..... ........ ...$ 1 0.00 ~ld. at Clu c.h tVI. fly
ft6 tapered strand of pearls, 3 grade qualIty, value......................................$ 50.004 .(05" ~
30" strand of imitation pearls with 14 karat gold clasp, value........................$ 8.00
17" strand of tapered imitation pearls, value.................................................. $ 1.00
15" double strand of tapered imitation pearls, value.......................................$ 2.50
~ik
Line & Line Jewelers
1 lielYJ.5 sb{d cc-l McJitn
are lisled o..s Jktr) 'IP/l.u ~ ~ S
------------------.-----
Fine Jewelry from the Estate of Marcella Dee
Sold to Barbara Hegedus Antiques
701 Ohio Ave
Lemoyne, PA 17043
(717) 761-3921
on May 23, 2007
Item
Pair diamond earrings total weight approximately 1.3 carats ......................
Diamond set cocktail ring having a center set diamond weighing
approximately .33 carats and 2 side stones weighing approximately. 10
carats each, and 18 very small side stones, the mounting being of
platinum ....................................................................................................
Pair diamond earrings each stone weighing approximately .20 carats.........
Yellow gold ring set with oval shaped amethyst stone surrounded by ring
of seed pearls.............................................................................................
White rose and yellow gold ring set with octagon cut citrine surrounded
by seed pearls ............................................................................................
Appraised
Value ·
Sold for
$950.00
$900.00
350.00
160.00
450.00
160.00
95.00
125.00
80.00
100.00
16" tapered strand of pearls, 3rd grade quality............................................ 50.00 65.00
TOTAL: $1.685.~,800.~
. Per Appraisal done by Line & Line Jewelers on February 19, 2007
\,}tm ~ \\t ()f)
5c)ucLuk E
LINDEN HALL ANTIQUES
211 OLD STONE HOUSE ROAD
CARLISLE, PA 17015
717-249-1978
r1~r'l""'n "'1""""1
nIl !' "'1 ii lM1 ~: " I i 'J ...l
II ;'.' i"'~i ~ :'! Ii .f i ~
5:l'....l.:..,.-~..",......._."".,_~___..."'''.,_",...._.,.c..'''-........_..~ "
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...., FEB 0 '"' 20t'l7 lj\
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..----.-~~w_~________._.
To:
Marci Sideman Miller, Esq.
The Law Office of Marielle Hazen
2000 linglestown Road, Suite 202
Harrisburg, PA 17110
Hem ~ Jg df\ ~~
From: William G. Rowe, Appraiser
211 Old Stone House Rd.
Carlisle, PA 17015
Re: Personal Property Appraisal
Estate of Marcella Dee
119 West Hillcrest
Carlisle, PA 17013
Date: February 1, 2007
KITCHEN
Oak ice box
Spoon collection - 3 sets
Set china
Stemware
Small appliances
Pots I pans
Miscellaneous household
$150.00
$85.00
$65.00
$30.00
$15.00
$10.00
$15.00
DINING ROOM
Table I chairs
Small stand
Comer stand
Knick knacks
Rogers flatware
Rogers flatware - triple plate
Wall hangings
China - miscellaneous
Art glass vase
Figurines
Teapot
Miscellaneous sterling - sugar I creamer I compote
Server
Collectioin of miscellaneous flatware - silver plate
$45.00
$5.00
$5.00
$10.00
$50.00
$75.00
$10.00
$45.00
$250.00
$20.00
$10.00
$55.00
$30.00
$45.00
UVlNG ROOM
Wing chairs (2) pair
Secretary I chair
Glassware - Bohemian
Collection of Hummel figurines - as is
Figurines
Footstool
Chair - upholstered, white
Chair - upholstered, orange
Chair - upholstered, striped
$100.00
$225.00
$50.00
$325.00
$45.00
$40.00
$20.00
$10.00
$10.00
Dee Appraisal
1
0210112007
lamps
Small table stand
Stand - 1 drawer
Wall hangings
Brass mirror
Washstand
Rug
$t5.00
$20.00
$55.00
$10.00
$15.00
$100.00
$30.00
OFFICE
Chair, upholstered - worn, no value
Chair, upholstered - stained, worn, no value
Rug
Desk I chair
Books
Stand - 2 drawer
Chest of drawers
Mirror
Coffee table
Dictionary stand
Miscellaneous household
Stand
$0.00
$0.00
$25.00
$20.00
$20.00
$35.00
$85.00
$10.00
$65.00
$30.00
$10.00
$10.00
BEDROOM
Wicker desk I chair
Dresser
File cabinet
Cedar chest
Stand - marble top
Prints I paintings
Quilt rack
Rug
Bed
Art glass vase
Knick knacks
$110.00
$10.00
$10.00
$50.00
$120.00
$70.00
$15.00
$20.00
$85.00
$250.00
$25.00
BATHROOM
Vacuum
Soft goods
Chest of drawers
$25.00
$10.00
$20.00
BEDROOM
Bedroom set
Tilt-top table
Frames
Windsor chair
Spinet desk
lamps
Wall hangings
$Cut <<f-t. ~. allions (framed)
l,LL.(htn ~oreign coins
lJI01 '-Iver dollars
~ Ik","'/3 Saddle stool
IN) Sch. E. BASEMENT
Chest - 2 @ $10 each
Chairs - upholstered (2) - older model
Sofa - older model
$650.00
$250.00
$50.00
$20.00
$60.00
$10:00
$30'~klohtuCh'A16r- <4 S7Q .=_
~::oo-.su{-cfq.tL(f1'wt fir"9o' "0
$125.00-solJ.ttfaL<<hif1 ~ I~I()
$35.00
..
$20.00
$25.00
$15.00
Dee Appraisal
2
0210112007
sold. t1> d"
tilt.o..lt rD-!""
~ It-~O^'
fjf Ilt;j.
~4j IS 5th ~
\ \J <<l
Music center - not working - old, no value
Lamp stand
Storage chest
Pictures - wall hangings
Lamps
T.V. - old, no value
Clock
Bookcase
Desk I chair
Chest of drawers
Old refrigerator - no value
Miscellaneous household
Tools
Power tools
Freezer - not working
Washer I dryer
$0.00
$20.00
$70.00
$25.00
$10.00
$0.00
$10.00
$10.00
$30.00
$75.00
$0.00
$30.00
$25.00
$20.00
$0.00
$75.00
JEWELRY
Costume jewelry - pins I earrings I bracelets, etc.
Dinner ring - platinum - diamond chips
Dinner ring - gold - imperfect stone
Earrings - lot
Pearl necklace (2) - 1 imperfect
$175.00- SDld fir $/. 'LU . of)
$4OO.00-.s~ Ie{ firr 41/ ro-()O
$200.00- jW1l\t( 01.,nv~ aJ ~
$165.00-SOId ~ ~,()04J+
$100.QO-Sold fbr 4 {P 5. 00
TOTAL $6,015.00
kss f IJZ,Zs.oa frrr ik~ 56f.cl ~
~..___,-Q.?~"''' fi- ruchin
William G. Rowe
t .Je Il'l 4f I f> tlr1
S e-A.ui.J,t1..t E
Dee Appraisal†
3
0210112007
To the Executor of the Will of Marcella L. Dee, Deceased:
I hereby claim the family exemption of $3,500.00 payable to me under 20 Pa.
C.S.A. ~3121, and I request that this amount be paid to me in cash immediately.
Marcella L. Dee died leaving no surviving spouse. I am a surviving child of
Marcella L. Dee and I resided with her at the time of her death.
Signed on .;l. (;;.o
,2007
C06), ~d~ J 0 I n~
Claudia O'Neill
LAST WILL AND TESTAMENT
OF
MARCELLA L. O'NEILL
I, MARCELLA L. O'NEILL, Social Security Number 086-18-1243, of the
Commonwealth of Pennsylvania, declare that this is my LAST WILL AND
TESTAMENT and I revoke all other wills and codicils previously made by
me.
FIRST: I appoint my daughters, MARLENE O. GAINES and CLAUDIA A.
O'NEILL as my Personal Representatives concerning this Will.
a. I request that my Personal Representatives be permitted
to serve without bond or surety thereon and without the intervention of
any court, except as required by law. I direct that my Personal
Representatives act in unsupervised administration so as to administer
my estate with a minimum of court supervision. If it becomes necessary
to have ancillary administration of my estate in any jurisdiction where
my Personal Representatives are unable or do not desire to qualify as
ancillary legal representatives, I appoint as such ancilTary legal
represeutative such individual or corporation as my Personal
Representatives shall designate, in writing.
b. I direct my Personal Representatives to pay the expenses
of my. last illness, the expenses of a funeral appropriate to my station
in life and custom of living (including a suitable monument or marker
for my grave), and written charitable pledges which I have made. I
grant my Personal Representatives the power to extend or renew any debt
for such time as my Personal Representatives shall deem appropriate.
c. All estate, inheritance, succession and other death taxes
with re~pect to all property passing under this my Will shall be paid
from and borne by the principa~ of my residuary estate, without regard
to reimbursement, as if such taxes were administration expenses. My
Personal Representatives may pay such taxes at any time deemed
advisable,. whether or not then due and payable.
d. My Personal Representatives are requested to settle my
estate as SOon after my death as may be practicable, and to payor
deliver every legacy or bequest to my beneficiaries without waiting any
time that may be believed to be customary in probate matters.
1;1a.--{'<,#.0( rf),/;,</
PAGE 1 /2 _
OF 4 PAGES I l{){.--,
~-fJ&-
e. I may leave a letter of intent with the executed copy of
this Will for the purpose of giving guidance to my Personal
Representatives concerning the distribution or sale of certain items of
my property. I request, but do not require, that my Personal
Representatives honor my wishes therein expressed.
SECOND: I give, devise and bequeath, absolutely and forever, all
of my estate and property of which I may be seized or possessed, or to
which I may be entitled, at the time of my death, wherever situated or
of whatever nature, be it real, personal, or mixed, to my children,
MARLENE O. GAINES, ROBER~ J. O'NEILL, and CLAUDIA A. O'NEILL, in shares
of substantially equal value to be divided as they may agree.
a. If any of my children shall not survive me, then I give
the share of that deceased child to my surviving children in shares of
substantially equal value to be divided as they may agree.
b. If none of my children survive me, then I give, devise,
and bequeath, absolutely and forever, all of my estate and property of
which I may be seized or possessed, or to which I may be entitled, at
the time of my death, wherever situated or of whatever nature, be it
real, personal, or mixed, to the descendants of my child or children,
who are to take per stirpes and not per capita, in shares of
SUbstantially equal value to be divided as they may agree. In order to
receive a share of my estate under this paragraph, a descendant of any
child of mine must survive me.
c. If they are unable to agree, the division among-my
children or the descendants of any of my children who fail to survive
me shall be made by my Personal Representatives, in those persons' sole
and absolute discretion. I empower my Personal Representatives to sell
any or all of such property, if such property is not distributed in
kind hereunder, and to distribute the proceeds among my said children
in substantially equal shares. Any determination of my Personal
Representatives as to what should pass or be sold under this paragraph
and to whom it should pass or be delivered or at what price it should
be sold shall be conclusive.
~BIRD: If there is a complete failure of takers under the
preceding paragraphs, the property undisposed of shall go to my heirs
determined at the time of my death, pursuant to the Statutes of Descent
and Distribution in effect, in the state of my domicile, at the time of
my death.
11lihf-l-fiA 0< t)j~4t OF P:G:~ES ~ ~
kM
FOURTH: Except as otherwise provided in this Will, I have
intentionally failed to provide for any other relatives or other
persons, whether claiming to be an heir of mine or not. Insofar as I
have failed to provide in this Will for any of my issue now living or
later born or adopted, such failure is intentional and not occasioned
by accident or mistake.
FIFTH: Any beneficiary who fails to survive until one hundred
twenty (120) hours after my death shall be deemed to have predeceased
me, and the gift to that beneficiary shall be disposed of accordingly.
SIXTH: Definitions:
a. The term "Personal Representative" as used in this Will
means Executor, Executrix, Independent Executor, or any other title of
like import which is used to describe such a fiduciary.
b. The term "children" as used in this Will includes adopted
and afterborn persons. The term "children" as used in this Will shall
not include step-children, the natural born or adopted children of a
person's spouse who are not the natural born or adopted children of the
person. A relationship by or through legal adoption shall be treated
the same as a relationship by or through blood for purpose of
succession to property under this Will.
c. The term "descendants" as used in this Will means the
immediate and remote lawful, lineal descendants by blood or adoption of
the person referred to who are in being at the time they must be
ascertained in order to give effect to the reference to them.
SEVENTH: In addition to any powers granted by the laws of the
state in which this Will is probated, I hereby authorize and empower
the fiduciaries named in this Will, to the ext~nt of the discretion
herein granted, to sell, exchange, convey, transfer, assign, mortgage,
pledge, lease or rent the whole or any part of my real or personal
estate, to invest, reinvest, or ret.ain investments of my estate, to
perform all acts and to execute all documents which my fiduciaries may
deem necessary or proper in regard to my property. If any of my
fiduciaries elect to receive compensation for services, such
compensation will be that allowed by law.
BIGHTH: If any part of this Will shall be invalid, illegal, or
inoperative for any reason, it is my intention that the remaining
parts, so far as possible and reasonable, shall be effective and fully
operative. My Personal Representatives may seek and obtain court
instructions for the purpose of carrying out as nearly as may be
possible the intention of this Will as shown by the terms hereof,
including any terms held invalid, illegal, or inoperative.
-mIl-JP<t4 ~ d)h~1
PAGB 3
OF 4 PAGBS
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COMMOHKEAL'.rB OF PEHHSYLVANIA
COUH'.rY OF CUMBERLAND
ACKHOWLEDGMEN'.r
I, MARCELLAL. O'NEILL, testatrix, whose name is signed to the
attached or foregoing instrument, having been duly qualified according
to law, do hereby acknowledge that I signed and executed the instrument
as my Last Will; that I signed it willingly; and that I signed it as my
free and voluntary act for the purposes therein expressed.
~bc ;;: ~
CELLA L. 0' NEILL
(SEAL)
AFFIDAVI'.r
We, !?tJ5"i J/. ,(,Jnj/lt"z ,"""f'nrl<.ng. fhhs , and
Jill f: Mr!I{jf , the witnesses, sign our names to this
instrument, being duly qualified according to law, do depose and say
that we were present and saw the testatrix sign and execute the
instrument as her Last Will; that the testatrix signed willingly and
executed it as her free and voluntary act for the purposes therein
expressed; that each subscribing witness in the hearing and sight of
the testatrix signed the will as a witness; and that to the best of our
knowledge the testatrix was at that time 18 or more years of age, of
s und mind and under n~st~ain~ or undue inflU;tl:.ence. 1 J
0, ~~ _:I.
itness w' ness
Subscribed, sWQrn to and acknowledged before me by MARCELLA L.
O'NEILL, the testatrix, and subscribed and sworn to before me by
~())/! A. ~drJjv~z- ,Thr~t'\R-. n\~s , and
J/I1 F M,"/Iif , the witnesses, this 16th day of August, 1994
IC My Commission xp~res ,,",olar/al SARI
Kim C. Guyer, Notary Public
Carlisle Boro, Cumberland County
My Commission Expires Nov. 10, 1997
Member, PennsylvallaAssocialion of Notaries
HAzEN EIDER LAw
An Estate Planning and Elder Law Firm
2000 Linglestown Road, Suite 202
Harrisburg, PA 17110
rn.: (717) 540-4332
FAX: (717) 540-4313
www.HazenElderLaw.com
MarleIle F. Hazen, CELA *
Marci S. Miller, Associate
August 8, 2007
VIA CERTIFIED MAIL
Register of Wills
Cumberland County Courthouse
One Courthouse Square
Carlisle, P A 17013
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Re:
55
--1
Estate of Marcella L. Dee
File No.: 21-06-1054
Inheritance Tax Return
N
W
To: The Register of Wills:
Enclosed for filing please find the original and one copy of the above-referenced
Inheritance Tax Return and Inventory, along with a copy of the first page of the
Inheritance Tax Return. Please date stamp the first page of the return and a copy of the
Inventory and return them to my office in the enclosed self-addressed envelope.
Also enclosed are two checks, one in the amount of $188.98 for the balance of the
inheritance tax due and another in the amount of $30.00 for payment of the filing fees
associated with the return and the Inventory.
If you have any questions or require any additional information. please do not
hesitate to contact me.
Ene!.
cc: Claudia O'Neill
*Certified Elder Law Attorney by the National Elder Law Foundation as authorized by the Pennsylvania Supreme Court
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