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HomeMy WebLinkAbout09-18-07 ~ '" .1 ' o c:.:O - ~ :-) '-:~l FAMILY SETTLEMENT AND FINAL RELEASE In Re: Estate of LILLIAN GRAY, Deceased No. 2107-0185 .:-:_-: ;-:; ~" co ,~) " -ry KNOW ALL MEN BY THESE PRESENTS, that --0 _, ---1 J WHEREAS, LILLIAN GRAY, Late of South Middleton Township, Cumberland County, Pen..'1.sylvania, died testa.te on February 27, 2007, having first made her last will and testament, which was duly executed on November 29, 1990, and is duly recorded in Cumberland County, PA, to No. 21-07-0185 WHEREAS, the said Lillian Gray, by the aforesaid last will and testament, named her son, Samuel Gray as Executor of said last will and testament. WHEREAS, Letters Testamentary on the estate of the said decedent were duly issued by the Register of Wills of Cumberland County, P A. to the said Executor hereinafter called the personal representative; WHEREAS, the said personal representative has gathered the assets of the estate of the said decedent and the assets consist of cash and personal property for a total value of $563,064.74 as set forth below: l. 2. 3. 4. 5. 6. 7. 8. 9. 10. ll. 12. 13. 14. 15. 16. 17. 18. 19. 20. 13 Strawberry Drive, Carlisle, P A -sale price M&T bank, checking account Sovereign Bank, checking account Gibb Financial US. Savings Bonds, Series E Internal Revenue Svc., 2006 tax refund 1040 Tax Proration received on 13 Strawberry Ct. Personal property Waste Management, refund USAA insurance dividend Comcast refund Magazine refund From old savings account Embarq, refund USAA insurance refund Bank dividends Gibb Financial, closing balance Members 1st, checking Members 1st, savings Members 1st money management 164,900.00 43,451.15 28,463.65 274,845.72 14,528.48 8,930.00 381.64 200.00 15.12 416.47 43.62 9.99 25.00 32.10 147.52 1,048.51 40.27 3,812.45 10,209.92 11,563.13 563,064.74 l"-C) (':::::J -C=:l ..---I (/') ('" '-J CA) o '--) ; I ~ " ,r WHEREAS, the debts and deductions induding the payment of inheritance tax in the said estate, amount to $64..072. 92as set forth below: I. 2. 3. 4. 5. 6. 7. 8. 9. 10. II. 12. 13. 14. 15. 16. 17. 18. 19. 20. 2l. 22. 23 24. 25. 26. 27. 28. 29. 30. 3l. 32. 33. 34. 35. 36. 37. 38. 39. Hoffman Roth Funeral Home Allenberry, funeral reception Car Service, transportation to care giver to her home William A. Addams, attorney fee Register of Wills, probate fees Klingler & Associates, prep. of 1041 return Sentinel, advertising Cumberland Law Journal, advertising Klingler & Assoc, prepare 20061040 P A. Dept. of Revenue, 2006 P A 40 tax due Realty transfer tax on property sale Ebener & Assoc., real estate commission Register of Wills, filing fees, $30 + $14 Sovereign Bank, return of last retirement pay IRS, 1st quarter estimate tax for 2007 PP&L Embarq Waste Management PMT Condo Assoc. Final Water bill Final Sewer bill J .A. Campbell PP&L PMT Condo Assoc. Kinitic imaging Embarq S. Middleton Municipal Authority USAA Blacks PMT Condo Assoc. PP&L Embarq. Mid State Chemical Dry, dean carpet Steve Nagle, trash hauling PP&L P A inheritance tax payment (Exhibit A) Bank charge for checks Register of Wills, filing supplemental inheri tance tax return Pa additional inheritance tax 2,783.48 2,302.08 300.00 18,100.00 530.00 600.00 158.81 75.00 225.00 112.00 1,649.00 9,894.00 44.00 1,239.77 125.00 250.10 62.78 44.88 125.00 60.50 75.00 348.27 92.94 125.00 3.09 57.23 99.00 100.79 213.06 125.00 60.69 56.37 395.86 40.00 23.97 22,370.27 13.95 15.00 1,176.03 64,072.92 Total Assets Total Debts Balance for Distribution $563,064.74 64,072.92 $498,991.82 Distribution Items distributed are in accordance with Item 4. of the Last Will and Testament of Lillian Gray, attached as Exhibit B. 50% to my son, Samuel Gray 110 Briarwood Lane Carlisle, P A 17015 $249,495.91 Cash Personal property 50% to my daugher, Eileen F. Weeks 232 Heather View Dr., #D Jonesboro, TN 37659 Cash Personal property $249,395.91 $ 100.00 $249,495.91 $249,395.91 $ 100.00 Total Distributed $498,991.82 WHEREAS, the balance for distribution has been distributed in accordance with the terms of the last will and testament of the decedent as set forth in the schedule of distribution. NOW, THEREFORE we, the undersigned Legatees, being all of the legatees of the said decedent and being those persons entitled to inherit under the last will and testament of Lillian Gray do hereby, each of us, acknowledge that we have received from the aforesaid estate, in full satisfaction, the sum or sums of money set forth above. AND, each of us does hereby stipulate and agree that in order to avoid the expense and time involved in the filing of a formal account and schedule of distribution, we each agree that no account is necessary and we do hereby agree that we do consent to distribution being made without the filing of an account and schedule of distribution, the same to be with the same force and effect as if they had been filed and confirmed by the Orphans' Court Division of the Court of Common Pleas of Cumberland County, P A. THEREFORE, each of us does hereby remise, release, quitclaim and forever discharge the said personal representative, her heirs, executors, and administrators and assigns, of and from the said estate and from all actions, suits, payments, accounts, reckonings, claims, and demands whatsoever for or by reason thereof, or for any other use, matter, cause or thing whatsoever touching upon the estate of the said decedent, and each of us does further hereby covenant and agree that should any liability come due to the estate of the said decedent after the signing of this agreement, we and each of us do hereby covenant and agree with each other that we will contribute pro rata our share of the estate to satisfy any and all claims, demands, suits, or causes of action which may be successfully prosecuted against the said estate after signing, sealing and delivery of this settlement agreement, and final release. IN J:YiTNESS~REOF, we have hereunto set our hands and seals this _ If) day of rrb ^ , 2007. ~ S uel Gra And as Execut Lillian Gray 2t.\ p ~ IJJ,uts Eileen F. WeekS , ~ e~l~ ~., 11, 't.Doq ,,,,,uUt,,,,,,, ~",,\:. e. HUG~///J'J' ~ ~~ ........ '7~ .I; '" r~' ..' ....~ft ~ ~ ~... 4"'G '.V~ ~ ~ J'llOl . ..,... . ... ..~~... ~;"{~ ".-:' :: ..." : (if _tt!.~f!-'~ ; _""'. ~~r;;..~ ~ \"tf.~ ~..~ J g :::. '. .,.,0 .., \C :... ~ ~ ... .-,~.: ~~ ~... .... 1""" ..,~ ~ ~ '. .. , "; ~'" ......... ~ ~ :.1".1/111 'I1'NGlOT-","" """" /I, \1\'" . . . Commonwealth of Pennsylvania) : 55:, County of Cumberland ) On this, the 0 of ~ 2007, before me, a Notary Public, the undersigned officer, personally appeared Samuel Gray, known to me to be the person whose name is subscribed to the within instrument, and acknowledged that she executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. ~ Notary ~ d ........ .... ... CII. ....." Public :.- ..n..C....nd County JIIr III III Illn....... June S, Me . . STATE OF TENNESSEE ) : 55:, County of ) On this, the 1~ of fy rtn~^ 2007, before me, a Notary Public, the undersigned office~eared Eileen F. Weeks, known to me to be the person whose name is subscribed to the within instrument, and acknowledged that he executed the same for the purposes therein contained. IN WITNESS ~REOF, I hereunto set my h~. . ffil{ ~I&l.. . Q~ : (\llO,.l17 2ttt=I ot ~ -- ~ ' ,\"HIIIII""1 "" LlUG 1111 "", a. n J.f~ I........ ," ..l. V. ....... ~d' /.... ~ ' ...... ...... ~ :::~., ""...~ " ~ ... ~.. s'" '.,., ..~ ~:' ~~t.'~ f~ -0' ~~ . - ~ \ ~_.p~~ J -.. ~ ~ .... ~_..... ~g ~ ~ ..... ..... &'.~ ~ 'tI;" .......... ..a.. .s: ~ ,...~...~O... '!I", "",~rr.ftU, ",'i. ~',,'..II...'\\ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX 280601 HARRISBURG PA 17128-0601 *' REV-1547 EX AFP (06-05) DATE 07-30-2007 ESTATE OF GRAY LILLIAN E DATE OF DEATH 02-12-2007 FILE NUMBER 21 07-0185 COUNTY CUMBERLAND ACN 101 APPEAL DATE: 09-28-2007 ( See reverse side under Objections) A.ount Re.ittedl I MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ ------------------------------------------------------------------------------------------- REV-1547 EX AFP (03-05) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF GRAY LILLIAN E FILE NO. 21 07-0185 ACN 101 DATE 07-30-2007 WILLIAM A ADDAMS ESQ 43 W SOUTH ST CARLISLE PA 17013 TAX RETURN WAS: (X) ACCEPTED AS FILED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Stock/Partnership Interest (Schedule C) 4. Mortgages/Notes Receivable (Schedule D) 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) 7. Transfers (Schedule G) 8. Total Assets ( ) CHANGED (1) (2) (3) (4) (5) (6) (7) 164,900.00 .00 .00 .00 370,800.64 .00 .00 (8) APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) 10. Debts/Mortgage Liabilities/Liens (Schedule I) 11. Total Deductions 12. Net Value of Tax Return 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) 14. Net Value of Estate Subject to Tax If an assess.ent was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will reflect figures that include the total of ~ returns assessed to date. ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate 16. Amount of Line 14 taxable at Lineal/Class A rate 17. Amount of Line 14 at Sibling rate 18. Amount of Line 14 taxable at Collateral/Class B rate 19. Principal Tax Due TAX CR!;:DITS: PAYMENT DATE 06-01-2007 06-01-2007 NOTE: RECEIPT NUMBER CD008226 CD008227 ULlSl,;OUNI l+J INTEREST/PEN PAID (-) .00 .00 * IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. A- ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) (9) (0) 38,583.59 .00 (11) (2) (3) (4) OS) (6) (7) (8) .00 X 497,117.05 X . DO X . DO X AMOUNT PAID 20.11 22,350.16 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. 535,700.64 38.1;83_59 497,117.05 .00 497,117.05 DO = 045 = 12 = 15 = .00 22,370.27 .00 .00 22,370.27 (9)= 22,370.27 .00 .00 .00 I , THE LAST WILL AND TESTAMENT OF LILLIAN E. GRAY Being of lawful age and sound and disposing mind and memory and not acting under any duress, fraud, undue influence or inducement of any person, I, LILLIAN E. GRAY, a domiciliary of Mount Holly Springs, Pennsylvania: ITEM 1 Hereby make, publish, and declare this my last Will and Testament, revoking and rendering null and void other Wills and codicils heretofore made by me. ITEM 2 I direct my Executor to pay the following as soon after my death as may be practicable: a. All of my just debts and the expenses of my last illness, funeral and of the administration of my estate; but my Executor need not accelerate and pay those unmatured obligations which, in his opinion, it might be proper and more advantageous to retain or renew and pay as they become due and payable. b. All inheritance, transfer, estate and similar taxes (including interest and penalties) assessed or payable by reason of my death, on any property or interest in my estate for purpose of computing taxes. My executor shall not require any beneficiary under this will to reimburse my estate for taxes paid on property passing under the terms of this will. ITEM 3 TESTATOR - The term "Testator" as used in this Will refers to the maker of this Will, whether male or female. EXECUTOR - The term "Executor" as used in this Will refers to the person I appoint to execute this Will, whether male or female. SURVIVAL - Whenever a provision of this Will conditions a beneficiary's taking by that beneficiary surviving the Testator, such condition of survival shall be construed as a condition precedent to the validity of the gift, devise or bequeath; and such condition shall be satisfied only upon survival by the beneficiary for a period of thirty days after the date of death of the Testator or until this Will is probated, whichever shall be the first to occur, unless expressly stated otherwise in a provision of this Will. PAGE ONE OF SIX PAGES 2f'..u!fu-,-,-, rt; ~d- ~ &-7J3 ~ B CHILDREN - The term "children" as used in this Will shall include any children hereafter born to or adopted by me, and any minor stepchildren living with me at the time of my death, as well as the children I now have, EILEEN WEEKS and SAMUEL GRAY, IV, unless expressly stated otherwise in some provision of this Will. MINOR - The term "Minor" as used in this Will means a person under years of age. DESCENDANTS - The term "Descendants" as used in this Will means the immediate and remote lawful lineal descendants or offspring 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. PER STIRPES - The term "Per Stirpes" as used in this Will means that whenever distribution is to be made per stirpes, the estate or portion of the estate, to be so distributed, shall be divided into as many shares as there are surviving heirs in the nearest degree of kinship to the decedent and deceased persons in the same degree of kinship who left issue who survive the decedent. This degree of kinship shall be termed the root generation. Each surviving heir in the root generation shall take one full share. Those remaining heirs, i.e. the surviving issue of the deceased persons in the root generation, shall take the share of their deceased ancestor in the root generation, such share being divided in the following manner: each surviving issue shall take the fractional share that his or her immediate ancestor would have taken had he or she survived; and when there are two or more such surviving issue in the same degree of kinship they shall divide such fractional share equally among them. PER CAPITA - The term "Per Capita" as used in this Will means that whenever distribution is to be made per capita, the estate or portion of the estate, to be so distributed, shall be divided into as many equal shares as there are surviving issue, standing in the same degree of kinship to the decedent. Distribution shall be made without reference to right of representation of the surviving issue. ISSUE - The term "Issue" as used in this Will means all persons who are descended from the person referred to, either by legitimate birth to or adoption by that person or any of that descendant's legitimately born or legally adopted descendants. INTENTIONAL OMISSION - I have intentionally omitted to provide for any relative or other person, not named as a beneficiary, under this my Last Will and Testament, whether claiming to be an heir of mine or not, unless otherwise provided for in this my Last Will and Testament. PAGE TWO OF SIX PAGES ;;t#€~ t4A;! ~ ~13 & ITEM 4 I hereby give, devise and bequeath all the rest, residue and remainder of my said estate and property of which I may die seized and possessed, and to which I may be entitled at the time of my death, of whatsoever kind and nature, and wheresoever it may be situated, be it real, personal or mixed including any power of appointment that I may have, absolutely and in fee simple forever to my children, who shall survive me, in equal shares, and to the issue, living at my death, of such children who shall predecease me, per stirpes and not per capita. ITEM 5 In the event that the above beneficiaries shall not survive me, I hereby give, devise and bequeath all the rest, residue and remainder of my said estate and property, of which I may die seized, and possessed, and to which I may be entitled at the time of my death, of whatsoever kind and nature, and wheresoever it may be situated, be it real personal, or mixed, including any power of appointment that I may have, absolutely and in fee simple forever to: SAINT PATRICKS CATHOLIC CHURCH in Carlisle, Pennsylvania. ITEM 6 I hereby appoint my son, SAMUEL GRAY IV as Executor of my Will. If my Executor fails to serve, or for any reason fails to continue to serve, I then appoint my daughter, EILEEN WEEKS to serve as Executor. ITEM 7 I designate my Executor to be an Independent Executor to the fullest extent permissible under the laws of the State of Pennsylvania. I direct that no bond or other security be required. I further direct that no action be had in any court relative to the administration of my estate other than to prove and record this Will and to return an inventory, appraisal and list of claims of my estate. ITEM 8 My Executor shall have the following powers, which are to be construed in the broadest manner consistent with the validity of this Will and with their duties as fiduciaries. The powers stated herein are not intended to be exclusive, but shall be in addition to those granted by law and shall also pertain to any administrators or trustees who succeed the fiduciaries I have appointed. These powers are: a. to take possession of property, to keep it safely, and to segregate it from other property owned or held by the fiduciary; PAGE THREE OF SIX PAGES ) ::t11 /f?~ '/Jh~ (" r ~ ~ ~ b. to retain and to invest in property, or an undivided interest in property, including residential real estate, for any period, whether or not the property be of the character permissible for investment by fiduciaries; c. to sell, transfer, exchange, lease, rent, mortgage, pledge, give options upon, partition and otherwise dispose of real or personal property, at private or public sale, for cash or upon whatever terms the fiduciary deems advisable, without notice or order of court; d. to render liquid my estate, in whole or in part, and to hold cash or readily marketable securities of little or no yield for such period as my fiduciary deems advisable; e. to borrow in the name of my estate or of the trust, upon whatever terms and conditions and for whatever periods my fiduciary deems advisable for the purpose of preserving, protecting or improving property held by him; f. to pay, compromise, adjust, settle, compound, renew or abandon claims held by my fiduciary and claims asserted against my fiduciary, on whatever terms he deems advisable, without prior court authority; g. to distribute in cash or in kind, or partly in cash and partly in kind, in divided or undivided interests, notwithstanding the fact that distributive shares may as a result be composed differently; h. to insure the property he holds as fiduciary against the risks, and in the amounts he, in his discretion, deems expedient, and to obtain and pay for life, health, liability and other forms of insurance for the beneficiaries of the trust, in his discretion; i. to employ attorneys, accountants, investment advisors and other professional assistants including depositaries, proxies, agents, and appraisers; j. to enter into transactions with other fiduciaries including executors or trustees of estates and trusts in which my beneficiaries have an interest, and including him as fiduciary for other estates and trusts; k. to engage in the powers necessary to the effective administration of corporate securities, including, without limiting the generality of this power: 1. power to vote in person or by proxy upon all securities held by the fiduciary; 2. power to engage in a voting trust or voting agreement with respect to securities; PAGE FOUR OF SIX PAGES ') ~lf~/PLV t ~:! ~ ..({2'A43 6 3. power to consent or become a party to, or participate in; mergers, consolidation, sales of assets, recapitalization, reorganizations, dissolutions or other alterations of corporate structure, including adjustments in capital structure affecting securities held by the fiduciary, whether or not these adjustments involve payments by or to the fiduciary; and 4. power to hold securities in unregistered form or in the name of a nominee; 1. to pay himself reasonable compensation for his services. ITEM 8 If any part of this Will, or any trust hereby created, 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 Executor may seek and obtain court instructions for the purpose of carrying out as nearly as may be possible the intention of this Will shown by the terms hereof, including the term held invalid, illegal or inoperative. ITEM 9 Either I or my spouse have served in the Armed Forces of the United States. Therefore, I direct my Executor to consult the Legal Assistance Officer at the nearest military installation to ascertain if there are any benefits to which my estate or my descendants are entitled by virtue of such service. Regardless of my military status at the time of my death, I direct my Executor to consult with the nearest Veteran's Administration Office to ascertain if there are any benefits to which my survivors may be entitled. ITEM 10 I have made, or may from time to time make, a written memorandum expressing my desire to give certain items of personal property to specific persons. I urge my Executor and beneficiaries to respect these wishes. Such a memorandum, if made, shall be stored in conjunction with this Will. PAGE FIVE OF SIX PAGES ;!A!11b- e,~ ~ ~ --. BE- IN WITNESS WHEREOF I have hereunto set my hand and seal in the presence of the witnesses whose names appear hereafter~ published this ~1 day of Y/LJ-1J...J_LM~ 19 qtJ . 'rL/ /.AJI-t- fI ~ LILLIAN E. GRAY ( SEAU ATTESTATION On this4?d day of .>;/~~... 19~, LILLIAN E. GRAY, the Testator, personally Published and Declared the foregoing Last Will and Testament, in the presence of each of us and all of us together, who, at the Testator's request, personally witnessed the Testator Sign and Seal the same. We then, at the Testator's request, and in the presence of the Testator and of each other~ also signed each page of the said document as witnesses. We further state that each of us believes that at the time the Testator executed the foregoing instrument said Testator was of sound mind and memory, of lawful age, and did so execute it as a free act and deed and not under the unlawful influence of any person. NAME:~ ~ / NAME:~71v.0~ 382'1 CaH-it€Je... ~ j)r.. ADDRESS: ~o/ MIl, fit I?dll ADDRESS: .3g,-,.f~~. ~~Pl/ NAME: :A~ ~ ):'o......J- ADDRESS: G, 2.. <=J A c:i a\N\. ~ Rri. c",,-... ( ~s f e PAGE SIX OF SIX PAGES ~ Commonwealth of Pennsylvania Self-Proving Clause STATE OF PENNSYLVANIA COUNTY OF CUMBERLAND I, LILLIAN E. GRAY, Testator, 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. ~ ~ ~ d NU LILLIAN E. GRAY "'""-'~J Sworn or affirmed to and E. GRAY, the Testator, this by LILLIAN Affi davi t Notarial Seal Wanda K Hunter, Ndary Ptbfic Carlisle 80m, Cumberland Coun!v My Commissioi1 Elcpres Q:t. 18, 1993 Member, PBn.1iylvania Associa1ion of N7c!.r.es STATE OF PENNSYLVANIA COUNTY OF CUMBERLAND We, EU~ENE:" II(/. EELIT€L , j)atJ/!!.€,s /'I}. I3EcJTe,-- , and "'f\oI..o "",a..~ (,.... \<:0 V\t. , the wi tnesses whose names are si gned to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw the Testator sign and execute this Will as her Last Will; that LILLIAN E. GRAY signed willingly and that LILLIAN E. GRAY e>:ecuted it as her free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testator signed the Will as witnesses; and that to best of our knowledge the Testator was at that time eighteen (18) or more years of age, of sound mind and under no constraint or undue influence. ~~ WITN " ~^--.~ WITNESS :;:~. no r> P- K o--.L WITNESS by and Sworn or affirmed to and subscribed to before me Et../6tr#G' i-\/. 8eU'ra- , f)Ol.olf.t?S 111. ,8EtJTe~ ~ ~=~_~.~"'-' witne~~~~~_/~ Wanda K Hunter; Ncfary Pltic Not a r y l~ 80m, ClmleItaK1 CouI1v "'T CornmissiOO ExpresQ:t. 18, 1003 Member. PennSVlI/Arti" A"""""ofVv.o ........._.:..