HomeMy WebLinkAbout09-21-07
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15056051058
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
File Number
INHERITANCE TAX RETURN
RESIDENT DECEDENT
21 07
0251
Date of Birth
174-05-0879
03/08/2007
09/05/1914
Decedent's Last Name
Suffix
Decedent's First Name
MI
Martin
H. Audrey
(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 Retum
2. Supplemental Retum
3. Remainder Return (date of death
prior to 12-13-82)
5. Federal Estate Tax Return Required
."1
4a. Future Interest Compromise (date of
death after 12-12-82)
7. Decedent Maintained a Living Trust
(Attach Copy ofTrust)
10. Spousal Poverty Credit (date of death 11. Election to tax under Sec. 9113(A)
between 12-31-91 and 1-1-95) (Attach Sch. 0)
CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
6. Decedent Died Testate
(Attach Copy of Will)
9. Litigation Proceeds Received
o
8. Total Number of Safe Deposit Boxes
4. Limited Estate
James D. Flower Jr. Esq
Firm Name (If Applicable)
Saidis Flower & Lindsay
First line of address
(717) 243-6222
.'C'.,.
,.."..............---.-,.""..........""".......-,.,...-----....."...........,...,
REGISTER OF wills USE ONLy' ...
,.....:
()
r..,
26 West High Street
Second line of address
~ .~)
11
i. i
City or Post Office
State
ZIP Code
~ '::"':"~l
DATE I"\t.ED .
~Jj"
o
Carlisle
PA
17013
Correspondent's e-mail address:jflowerjr@sfl-Iaw.com
Under penalties of perjury, J declare that J have examined this retum, including accompanying schedules and statements, and to the tlest of my knowiedge and tleiief,
it is true, correct and mplete. Declaration of pre parer other than the personal representative is tlased on all information of which preparer has any knowledge.
/ DATE J.
.. -7-1~ 1.( t:>7
/70/..3
DATE
1'- ')..1- l> 1
t
Side 1
L
15056051058
15056051058
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15056052059
REV-1500 EX
Decedent's Name:
H. Audrey
Martin
RECAPITULATION
1. Real estate (Schedule A). ............................................ 1.
2. Stocks and Bonds (Schedule B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2.
3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) . . . .. 3.
4. Mortgages & Notes Receivable (Schedule D) . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4.
5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) . . . . . . .. 5.
6. Jointly Owned Property (Schedule F) Separate Billing Requested . . . . . .. 6.
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G) Separate Billing Requested.. . . . . .. 7.
8. Total Gross Assets (total Lines 1-7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8.
9. Funeral Expenses & Administrative Costs (Schedule H). . . . . . . . . . . . . . . . . . . .. 9.
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) . . . . . . . . . . . . . . . . 10.
11. Total Deductions (total Lines 9 & 10)............................... .... 11.
12. Net Value of Estate (Line 8 minus Line 11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12.
13. Charitable and Governmental Bequests/See 9113 Trusts for which
an election to tax has not been made (Schedule J) . . . . . . . . . . . . . . . . . . . . . . . . 13.
14. Net Value Subjectto Tax (Line 12 minus Line 13) . . . . . . . . . . . . . . . . . . . . . . . . 14.
TAX COMPUTATION - SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate, or
transfers under Sec. 9116
(a)(1.2) X .0_
16. Amount of Line 14 taxable
at lineal rate X.O_
17. Amount of Line 14 taxable
at sibling rate X .12
18. Amount of Line 14 taxable
at collateral rate X .15 2,264,247.59
19. TAX DUE. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
15056052059
Side 2
L
Decedent's Social Security Number
174-05-0879
0.00
2,289,065.81
0.00
0.00
246,219.40
0.00
0.00
2,535,285.21
54,211.75
2,825.87
57,037.62
2,4 78,24 7.59
214,000.00
2,265,247.59
15.
0.00
0.00
0.00
339,637.13
339,637.13
16.
17.
18.
15056052059
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REV-1500 EX Page 3
File Number
Decedent's Complete Address:
DECEDENTS NAME
H. Audrey
STREET ADDRESS
825 North Hanover Street
0251
Martin
DECEDENT'S SOCIAL SECURITY NUMBER
174-05-0879
CITY
Carlisle
STATE
PA
.~TZlP--.~-
, 17013
Tax Payments and Credits:
1. Tax Due (Page 2 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1)
339,637.13
320,500.00
---------16,867.91-..
Total Credits ( A + B + C )
(2)
337,367.91
3. InterestJPenalty if applicable
D. Interest
E. Penalty
--- .--- . TotallnterestJPenalty ( D + E ) (3)
4. If Line 2 is greater than Line 1 + line 3, enter the difference. This is the OVERPAYMENT.
Fill in oval on Page 2, Line 20 to request a refund. (4)
B. Enter the total of line 5 + 5A. This is the BALANCE DUE.
(5A)
(5B)
0.00
0.00
2,269.22
0.00
2,269.22
5. If line 1 + line 3 is greater than line 2, enter the difference. This is the TAX DUE. (5)
A. Enter the interest on the tax due.
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred;.......................................................................................... 0 [i]
b. retain the right to designate who shall use the property transferred or its income; ............................................ 0 [i]
c. retain a reversionary interest; or.......................................................................................................................... 0 [i]
d. receive the promise for life of either payments, benefits or care? ...................................................................... 0 [i]
2. If death occurred after December 12,1982, did decedent transfer property within one year of death
without receiving adequate consideration? .............................................................................................................. 0 [i]
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............. 0 [i]
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ........................................................................................................................ 0 [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. ~9116 (a) (1.1) (i)J.
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 exemot 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 PS. 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 PS. ~9116(1.2) [72 PS. 99116(a)(1)J.
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.
R~-1503 EX+ (6-98.
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE B
STOCKS & BONDS
ESTATE OF
H. Audrey Martin
FilE NUMBER
21-07-0251
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
2.
DESCRIPTION
Brokerage Account No. 73H-00513-13 Smith Barney. See attached statement
Account No. 2BY -394491, Fidelity Investments. See attached letter
Account No. 2BY-394505, Fidelity Investments. See attached letter
VALUE AT DATE
OF DEATH
ITEM
NUMBER
1.
3.
2,261,578.38
25,579.43
0.00
4.
6 shares capital stock, The Frog, Switch & Manufacturing Company.
1,908.00
Book value is $318.00 per share as per the Company. No recent trades are known
TOTAL (Also enter on line 2, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
2,289,065.81
R!"v-1508 EX+ (6-98) '*
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF
H. Audrey Martin
FILE NUMBER
21-07-0251
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
DESCRIPTION
VALUE AT DATE
OF DEATH
1. Ibis Appraisal Services, personal property as appraised. See attached statement
8,870.00
2. Checking Account No. 108005894, Orrstown Bank. See attached letter
Interest accrued to date of death
207,327.50
25.20
3. Fidelity Investments, dividend
178.52
4. Pennsylvania State Treasury, 2006 income tax refund
229.00
5. Church of God Home, Refund
4,181.88
25,400.00
7.30
6. Church of God home, Refundable entry fee for 825 North Hanover Street. Apartment. #303, Carlisle, PA
7. 0.185448 shares A.T.& T. @ $39.772600/share actual sale price
TOTAL (Also enter on line 5, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
246,219.40
Rl:V-1511 EX+ (12-99*,
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF
H. Audrey Martin
FILE NUMBER
21-07-0251
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER
A.
DESCRIPTION
AMOUNT
1.
FUNERAL EXPENSES:
Hoffman-Roth Funeral Home, Inc., balance due on pre-paid funeral account
Osiris Holding, Grave marker
246.80
795.00
2.
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative(s)
Social Security Number(s)/EIN Number of Personal Representative(s)
Street Address
City
State
Zip
Year(s) Commission Paid:
2.
Attorney Fees
50,705.00
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City State .Zip
Relationship of Claimant to Decedent
4. Probate Fees
5. Accountant's Fees
6. Tax Return Preparer's Fees
7. The Sentinel, Advertising Estate Notice
8. Cumberland Law Journal, Advertising Estate Notice
9. Gladys Ewing, Cleaning out apartment
10. Ibis Appraisal Services, Appraisal of personal property
11. Kasey's Auction Services, Commission
12. Register of Wills, Fee to file Inheritance Tax Return
1,540.00
151.55
75.00
325.00
270.00
88.40
15.00
TOTAL (Also enter on line 9, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
54,211.75
RE."I-1512 EX+ (12-03) *'
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
FILE NUMBER
21-07-0251
ESTATE OF
H. Audrey Martin
Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
10.
11.
1.
IRS, 2006 Income Tax
1,519.00
2.
Klingler & Associates, Preparation of 2006 Tax Returns
400.00
3.
Cumberland-Goodwill Fire & Rescue, Ambulance Service
33.11
4.
Continuing Care Pharmacy, Prescription Medications
202.64
5.
Guistwite Family Practice, Account
25.28
6.
Kinetic Imaging, Inc., Account
5.39
7.
Carlisle Regional Medical Center, Account
54.11
8.
Continuing Care Rx, Account
122.64
9.
Lehigh Valley Respiratory Care, Account
25.00
Lancaster HMA Physician Management, Account
16.08
Appalachian Orthopedic, Account
48.84
12.
Kinetic Imaging, Inc., Account
2.63
13.
Carlisle Regional Medical Center, Account
29.18
14.
Carlisle Regional Medical Center, Account
23.03
15.
First Presbyterian Church, Flowers
30.00
16.
Cumberland-Goodwill Fire & Rescue, Ambulance Service
108.36
17.
West Shore EMS, Ambulance Service
37.68
18.
Lehigh Valley Respiratory Care, Account
142.90
2,825.87
TOTAL (Also enter on line 10, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
RU-1513 EX+ (9-00)
*'
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE J
BENEFICIARIES
ESTATE OF
H. Audrey Martin
FILE NUMBER
21-07-0251
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
I TAXABLE DISTRIBUTIONS [include outright spousal distributions. and transfers under
Sec. 9116 (a) (1.2)]
1. Joan F. Bobb, in Trust, 82 East Ridge Street, Carlisle, PA 17013 Friend 10,000.00
2. John L. McGowan, 709 Wilmar Street, Johnson City, TN 37604 Cousin 5,000.00
3. Ann M. Blalock, 3508 Spyglass Court, Martinez, GA 30907 Cousin 5,000.00
4. Kathleen L. Burnett, 42831 Lemonwood Drive, Lancaster, CA 93536 Cousin 5,000.00
5. Thomas Shultz, 10 Hamilton Road, Boiling Springs, PA 17007 Cousin 5,000.00
6. Deborah Mullen, 8 West Yellow Breeches Road, Carlisle, PA 17013 Cousin 5,000.00
7. James Shultz, 15 Hamilton Road, Boiling Springs, PA 17007 Cousin 10,000.00
8. Raymond C & Joan F. Bobb, 82 East Ridge Street, Carlisle, PA 17013 Friends 1,108.398.40
9. James Bobb, 275 High Mountain Road, Shippensburg, PA 17257 Friend 369,466.13
TAXABLE DISTRIBUTIONS CONTINUED BELOW:
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
TAXABLE DISTRIBUTIONS CONTINUED FROM ABOVE:
10. David Bobb, 153 Richland Road, Carlisle, PA 17013 Friend 369,466.13
11. Raymond C. Bobb, 111,425 Run Road, Carlisle, PA 17013 Friend 369,466.13
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
See Attached List of Charitable Beneficiaries 214,000.00
TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ 214,000.00
(If more space is needed. insert additional sheets of the same size)
Estate of H. Audrey Martin
SCHEDULE J
CHARITABLE BENEFICIARIES
First Presbyterian Church
2 North Hanover Street
Carlisle, PA 17013
Cumberland County Historical Society
And Hamilton Library Association
21 North Pitt Street
Carlisle, PA 17013
Bosler Free Library
158 West High Street
Carlisle, PA 17013
Central Pennsylvania Conservancy
114 Walnut Street
P. O. Box 587
Harrisburg, PA 17108-0587
Carlisle Garden Club
c/o Joanne Rice, President
1318 North Pitt Street
Carlisle, PA 17013
Kathleen Shaulis, President
Carlisle Civic Club
264 West Pomfret Street
Carlisle, PA 17013
Samaritan Fellowship
99 Mooreland Avenue
Carlisle, PA 17013
Church of God Home
801 North Hanover Street
Carlisle, PA 17013
Salvation Army
My Brother's Table
125 South Hanover Street
Carlisle, PA 17013
TOTAL
21-07-0251
$ 100,000.00
5,000.00
25,000.00
2,000.00
25,000.00
5,000.00
5,000.00
2,000.00
20,000.00
10,000.00
10,000.00
5,000.00
$214.000.00
LAST WILL AND TESTAMENT
OF
H. AUDREY MARTIN,
I, H. AUDREY MARTIN, of 801 North Hanover Street, Apartment 303,
Carlisle, Cumberland County, Pennsylvania, being of sound and disposing mind, memory
and understanding, do make, publish and declare this as and for my Last Will and
Testament, hereby revoking and making void any and all former Wills, Codicils, or
writings in the nature thereof, by me at any time heretofore made.
FIRST: I hereby order and direct my Executrix or Executor,
hereinafter named, to pay all my just debts, funeral expenses, testamentary expenses
and all Inheritance, Estate, Transfer and Succession Taxes, as soon as may be
conveniently done after my death, out of my residuary estate.
SECOND: I make the following specific bequests:
A. I give the sum of One Hundred Thousand ($100,000.00) Dollars to
the FIRST PRESBYTERIAN CHURCH, of Carlisle, Pennsylvania, for construction and
maintenance of an elevator, and any excess for gen.eral church purposes; and the sum of
Five Thousand ($5,000.00) Dollars to the FIRST PRESBYTERIAN CHURCH, of Carlisle,
Pennsylvania, for the flower fund to place flowers on the alter the Sunday closest to
February 17th, in memory of my parents, RUTH AND ARTHUR MARTIN, and to supply
one poinsettia and one Easter flower each year;
B. I give the sum of Twenty-five Thousand ($25,000.00) Dollars to the
CUMBERLAND COUNTY HISTORICAL SOCIETY AND HAMILTON LIBRARY
ASSOCIATION, of Carlisle, Pennsylvania, to be used for its general purposes, and the
sum of Two Thousand ($2,000.00) Dollars to be used for the support of the Society's
TWO MILE HOUSE;
C. I give the sum of Twenty-five Thousand ($25,000.00) Dollars to the
BOSLER FREE LIBRARY;
D. I give the sum of Five Thousand ($5,000.00) Dollars to the
CENTRAL PENNSYLVANIA CONSERVANCY;
E. I give the sum of Five Thousand ($5,000.00) Dollars to the
CARLISLE GARDEN CLUB for the support of a scholarship to be given each year, and
to support the planting of one tree each year;
F. I give the sum of Ten Thousand ($10,000.00) Dollars IN TRUST to
JOAN BOBB to support the planting of trees in the CARLISLE BOROUGH, and
specifically empower her to expend all or any part of the principal of said Trust for that
purpose, and to appoint a successor Trustee to carry on such work;
G. I give the sum of Two Thousand ($2,000.00) Dollars to the
CARLISLE CIVIC CLUB;
H. I give the sum of Twenty Thousand ($20,000.00) Dollars to the
SAMARITAN FELLOWSHIP;
I. I give the sum of Ten Thousand ($10,000.00) Dollars to the
CHURCH OF GOD HOME for its general purposes, and an additional Ten Thousand
($10,000.00) Dollars to the CHURCH OF GOD HOME for its fund to support residents
whose personal funds have been depleted;
2
J. give the sum of Five Thousand ($5,000.00) Dollars to the
SALVATION ARMY for its ministry for providing food to the indigent, called MY
BROTHER'S TABLE;
K. I give my grandfather's clock to my second cousin, LARRY
HERSHMAN, of 906 Harrisburg Pike, Carlisle, Pennsylvania. In the event that LARRY
HERSHMAN shall predecease me, then his share shall lapse;
L. I give my large oriental rug to my second cousin, RONALD
McGOWAN, of 302 Hillside Road, Johnson City, TN 37601, and further give the sum of
Five Thousand ($5,000.00) Dollars to each of his children, per stirpes;
M. I give the sum of Five Thousand ($5,000.00) Dollars to my third
cousin, THOMAS SHULTZ, of Boiling Springs, Pennsylvania;
N. I give the sum of Five Thousand (5,000.00) Dollars to my third
cousin, DEBORAH MULLEN, of Boiling Springs, Pennsylvania; and
O. I give the sum of Ten Thousand ($10,000.00) Dollars to my third
cousin, JAMES SHULTZ, of Boiling Springs, Pennsylvania.
THIRD: I give certain items of tangible personal property which I have
to my good friend, JOAN F. BOBB, specifically to include my papier-mache money duck,
left to me by my father, Arthur Martin, which was purchased for him in Washington by his
father, C. E. Martin, my carved horse, my bluebird, my Stieff rooster, my white papier-
mache Santa Claus that was my Mother's and any hand crafted items made by JOAN F.
BOBB and given to me. I further give her my corner cupboard, and the choice of any
other furniture or furnishings not otherwise specified, either for her or for any other
beneficiary identified in this Will. I further reserve the right to include a note with my Will,
3
concerning additional items of personal property which I may specify to be for certain
individuals, which I will ask my Executrix to treat as incorporated in my Will.
FOURTH: All the rest, residue and remainder of my estate I give as
follows:
A. One-half (1/2) to my good friends, RAYMOND C. BOBB and JOAN
F. BOBB, or the survivor, per stirpes;
B. One-half (1/2) in equal shares to the children of my good friends,
RAYMOND C. BOBB and JOAN F. BOBB, specifically, JAMES BOBB, of 275 High
Mountain Road, Shippensburg, Pennsylvania, DAVID BOBB, of 153 Richland Road,
Carlisle, Pennsylvania, and RAYMOND C. BOBB, III, of 425 Run Road, Carlisle,
Pennsylvania, per stirpes.
LASTL Y:
I nominate, constitute and appoint my friend, RAYMOND C.
BOBB, of 82 East Ridge Street, Carlisle, Pennsylvania, to be the Executor of this my Last
Will and Testament. In the event that the said RAYMOND C. BOBB, shall be unable to
serve as Executor for any reason, I appoint my friend, JOAN F. BOBB, as Executrix. No
Executor or Executrix shall be required to file bond in this or any other jurisdiction.
IN WITNESS WHEREOF, I have hereunto set my hand and seal this
:A '? f-k
day of -?1l~
,2003.
II. ~ 7n~
H. Audre Martin
SIGNED, SEALED, PUBLISHED and
DECLARED in the presence of:
4
COMMONWEALTH OF PENNSYLVANIA
ss
COUNTY OF CUMBERLAND
I, H. AUDREY MARTIN, 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.
Sworn or affirmed,:)to and ackn01Ied~d........~e~or~ rpe: by H. AUDREY
MARTIN, the Testatrix, this C)O...I:::h day or~ ,2003.
#,
o~m~~
H. Audrey artln, Testatnx
I NOTARIAL SEAl
MERLENE J. MARHEVKA. NOTARY PUBLIC
CARUSlE. CUMBERLAND COUNTY, PA
MY COMMISSION EXPIRES JUNE 8, 2006
5
COMMONWEALTH OF PENNSYLVANIA
ss
COUNTY OF CUMBERLAND
We, James D. FlO\ver, Jr. and Dawn L. Flower ,
the witnesses whose names are signed to the attached or foregoing instrument, being
duly qualified according to law, do depose and say that we were present and saw
Testatrix sign and execute the instrument as her Last Will; that she signed willingly and
that she executed it as her free and voluntary act for the purposes therein expressed; that
each of us in the hearing and sight of the Testatrix signed the Will as witnesses; and that
to the best of our knowledge the Testatrix was at that time 18 or more years of age, of
sound mind and under no constraint or undue influence.
Sworn or affirmed to and subscribed to before me by James D. Flower, Jr.
c;J6iJ.- day o~~ ,
this
and
Dawn L. Flower
2003.
~'~~
Witness .
iJ~ / ~~
Witness
NOTARIAl SEAl
MERlENE J. MARHEVKA, NOTARY PUBlIC
CARLISlE, CUMBERLAND COUNTY PA
MY COMMISSION EXPIRES JUNE 8, 200e
6
to 0> ...>- ...>- 0> $ V' 0 to tv tV ~
~ ~ tV -.I ~ ...>- -.I ...>- 0> ...>- (]I ~ ...>- (]I
...>- (]I CP ...>- CP .t> 3
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MAY 2 9 2007
May 23, 2007
James D Flower Jr
C/O Law Offices Saidis Flower & Lindsay PC
26 W High St
Carlisle P A 17013
Dear James D Flower Jr:
We are responding to your request for information about H Audrey Martin's accounts
with Fidelity. The tables below list the account holdings and values as of 03/08/2007.
Fidelity account 2BY-394491: H A MARTIN - INDIVIDUAL
Security Description CUSIP Quantity Unit Value Market Value
Fidelity Puritan 316345107 1275.146 $20.06 $25,579.43
Total Value $25,579.43
Fidelity account 2BY-394505: H A MARTIN - INDIVIDUAL
Security Description CUSIP Quantity Unit Value Market Value
Fidelity Puritan 316345107 0.00 $20.06 $ 0.00
Transferred to above 3/8/07 $ $ 0.00
Total Value $ 0.00
We hope this information is helpful. For questions concerning account holdings or .
instructions on how to transfer the ownership of the accounts, please call our Inheritor
Services Group at 800-544-0003 between 8:00 A.M. and 6:30 P.M. Eastern time Monday
through Friday or visit our website at www.fidelitv.com.
Sincerely,
Fidelity Investments
Our file: W004493-17MA Y07
Broke!Bge ServiCeS pcov!Geej by Fidelity Brokerage S1lrvices LLC Member NYSE, slPe
C,ea',,"g, cuslody, anti 3eWemeni services b1 National Financial Services LLC Member NYSE. SIPC
P.O Box 770001, CmG!nnall, OH 4527f-0034
FRa&,~ i 'A' ~Il." : I
THE FROG, SWITCH & MANUFACTURING CO.
APR 14 2007
6OOE. High Street * Carlisle'" PA * 17013
Ph: 717-243-2454 Fx: 717-243-1385
'April 16, 2007
Mr. James D. Flower, Jr.
Saidis, Flower & Lindsay
26 West High. Street
Carlisle, PAl 70 13
Dear James:
This letter is in response to your letter of April 13, 2007, regarding 6 shares of capital stock owned
by H. Audrey Martin.
Shares of The Frog, Switch & Manufacturing Company are not publicly traded so the fair market
value of the shares cannot be accurately assessed. The book value. of the shares based on the audited
financial statements of December 31, 2006, .is$318 per share. This value may or 'may not reflect the
value of the shares should they be sold.
Currently, The Frog, Switch & Manufacturing Company does not have a share buyback program so
liquidation of the shares would need to be through other means.
Per your request we have searched Company records to determine if Ms. Martin owned any shares
of the Company beyond the 6 shares represented on Stock Certificate #839. We have determined
that Ms. Martin owned no other shares of the Company.
If the Stock Certificate is to be transferred to another entity, please have an authorized person sign
the back of the original Certificate and indicate to whom the Stock should be transferred. Please
send the Certificate to my attention at 600 E High Street, Carlisle, P A 17013.
Please contact me at (717) 243-2454 ext. 220 if you I can be of any further assistance.
Sincerely,
i:!~!!
COrPOrate Secretary
CHARTER PERPETUAL
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APPRAISAL REPORT
OF
PERSONAL PROPERTY
OF
H. Audrey Martin, deceased
Death of death March 08, 2007
801 N. Hanover St., Apt. 303
Letort Manor
Carlisle PA 17013
for
Raymond Bobb, Executor
82 East Ridge St.
Carlisle, PA 17013
&
Jim Flower
Saidis, Flower & Lindsay
26 West High St.
Carlisle, P A 17013
AS OF:
April 29, 2007
BY:
Ibis Appraisal
services
I4S N. Hanover St.
P'QBox24
Cdr{;s4 PA qOIJ
(717) 243-3474
info@ibisappraisals.com
www.ibisappraisals.com
APPRAISAL CERTIFICATE
I hereby certify that, upon the request for the appraisal of the personal property ofH.
Audrey Martin, deceased, death of death March 08, 2007, 801 N. Hanover St., Apt. 303,
Letort Manor, Carlisle P A 17013, I have personally and physically inspected the listed
personal property. The personal property was appraised to determine the FAIR
MARKET VALUE, AS OF the date of death March 08, 2007 and reported on April 29,
2007. The date of inspection was March 26, 2007.
The information and values contained in this report are based upon my experience as an
appraiser and other reliable sources. The personal" property was found to be in GOOD to
EXCELLENT condition, unless otherwise noted. Values are reported piece-by-piece,
and/or as a whole. All values reported have been determined with consideration to the
condition of the item, market conditions, and salability factors.
Ibis Appraisal
/~rvices
I /
/ /;1
l /'
f /(..,
3
APPRAISAL SUMMARY
It is in my opinion, that, as of the date of death March 08, 2007 the Fair Market Value of
the personal property ofH. Audrey Martin, deceased, 801 N. Hanover St., Apt. 303,
Letort Manor, Carlisle P A 17013:
(Eight Thousand Eight Hundred Seventy Dollars and Zero Cents)
($8,870.00)
Ibis Appraisal
$ervices
/./
I ( J
I p-
,I
.A.
I
The reoort must be read in its entiretv. The Aooraisal Summarv ONL Y is
not the aooraisal reoort.
4
Photograph and CD-ROM Instructions
Ibis Appraisal Services has provided you with a CD-ROM that houses all of the digital
photographs of all of the items appraised. The CD-ROM also contains a saved copy of
the appraisal report. This CD-ROM may be kept with the paper copy of the appraisal
report or kept off-site, such as a safety deposit box.
The photographs are saved in the JPEG picture format, meaning that all of the file names
end with a ".JPG".
The file names correspond to the written appraisal report's Corresponding Photograph
File that is included at the end of each item appraised.
Getting started with your CD-ROM
1. Insert the CD-ROM into your computer's CD-ROM Drive. If you do not have a
computer or access to a CD-ROM Drive--a copy store, office supply store, or public
library will be able to help you view and/or print your pictures.
2. Your computer may contain one or several different software programs that will
allow you to view your pictures. Examples of these programs are Draw, Photo Editor,
Picture It! Express, Photo Suite, My Photo Center, Photo Studio Lite, Photo Shop
Pro, Picture CD, or Photo Deluxe. The program that is included with a digital camera
is another way to view your pictures.
. Select the program for viewing photographs and open the program.
3. Click FILE, and Click OPEN.
4. Use the Pull-Down, "Look in" Menu and select the D Drive (D:) or whichever drive
is designated as your CD-ROM (sometimes this may be the E Drive (E:) on your
computer).
. NOTE
. Your CD-ROM Drive is designated with a small CD-ROM graphic Icon or a
cartoon representing the drive.
. The drives of your computer can be found under My Computer section of the Pull-
Down "Look in" Menu. Common Drives are: A Drive (floppy disc drive), the C
Drive (hard disc drive), the D Drive (CD-ROM Drive), and the E Drive (sometimes
CD-ROM Drive; sometimes an external drive, like a CD-ROM Writer, Zip, or Jazz
Drive).
5. Double-click on the photograph you wish to view.
5
1
2
3
4
Personal Property Listing
Chair. Vintage late nineteenth century plank:
bottom chair.
Corresponding Digital Photograph File:
r0321382jpg
Table. Vintage late nineteenth! early twentieth
century round drop-leaf table.
Corresponding Digital Photograph File:
r0321383jpg
Clock. Vintage eighteenth century tall case
clock. I.A. Smith, Scotland. 90" tall, 20" wide,
9" deep.
Corresponding Digital Photograph Files:
r0321384-r0321386jpg
Rocking Chair. Vintage late nineteenth century
plank: bottom rocking chair.
Corresponding Digital Photograph File:
r0321387.jpg
$45.00
$175.00
$3,500.00
$85.00
6
5
6
7
8
9
Lamp. Vintage nineteenth century Victorian
hanging copper oil lamp .
Corresponding Digital Photograph File:
r0321388jpg
Comer Cupboard. Vintage softwood nineteenth
century comer cupboard with nine panes. 72"
tall, 43" wide, 17" deep.
Corresponding Digital Photograph File:
r0321389jpg
China. Selection of miscellaneous china. Several
pieces chipped and cracked. Selection includes
soft pastes, transfer-prints and lustrewares.
Corresponding Digital Photograph Files:
r0321390, r0321398 - r0321406.jpg
Side Tables. Two matching early twentieth
century hardwood side tables with three drawers.
Corresponding Digital Photograph File:
r0321391.jpg
Sofa. Vintage Victorian plush sofa.
Corresponding Digital Photograph File:
r0321392.jpg
$150.00
$1,250.00
$50.00
$150.00
$500.00
7
10
11
12
13
14
Painting. Oil on board. Subject: Landscape.
Unsigned. Artist Unknown. Framed: 12" x 9".
Within frame: 8 W' x 5 W'.
Corresponding Digital Photograph File:
r0321393Jpg
Painting. Oil on canvas. Subject: Harbor scene
with ship. Signed: Ferguson. Dated: 1878.
Framed: 27 W' x 17 'l2". Within frame: 21 'l2" x
12".
Corresponding Digital Photograph File:
r0321394.jpg
Painting. Oil on board. Subject: Landscape.
Unsigned. Artist Unknown. Dated: 04. Framed:
12" x 9". Within frame: 8" x 5".
Corresponding Digital Photograph File:
r0321395Jpg
Dollhouse Furniture. Collection of miniature
dollhouse furniture.
Corresponding Digital Photograph File:
r0321397.jpg
Table. Vintage early twentieth century spool-
type table.
Corresponding Digital Photograph File:
r0321407.jpg
$50.00
$50.00
$50.00
$40.00
$150.00
8
15
16
17
18
19
Table. Twentieth century drop-leaf table.
Corresponding Digital Photograph File:
r0321408Jpg
$250.00
Chair. Plush wingback chair.
Corresponding Digital Photograph File:
r0321409Jpg
$100.00
Card Table. Hardwood card table.
Corresponding Digital Photograph File:
r0321410Jpg
$400.00
Lamp. Amethyst colored glass lamp.
Corresponding Digital Photograph File:
r0321411Jpg
$45.00
Chair. Plush chair.
Corresponding Digital Photograph File:
r0321412.jpg
$50.00
9
20
21
22
23
Painting. Oil on board. Signed: J.C. Thorn.
Framed: 20 lIz" x 17". Within frame: 10 Yz" x 7
Yz".
Corresponding Digital Photograph File:
r0321413.jpg
Shelf Vintage pine shelf with two drawers. 56"
tall, 41" wide, 13" deep.
Corresponding Digital Photograph File:
r0321414jpg
Clock. Ansonia mantle clock.
Corresponding Digital Photograph File:
r0321415jpg
Chest. Vintage late nineteenth century federal
style chest.
Corresponding Digital Photograph File:
r0321416jpg
$400.00
$350.00
$70.00
$300.00
10
24
25
26
27
28
Chest. Small child's miniature chest.
Corresponding Digital Photograph File:
r0321418jpg
Bed. Vintage late nineteenth! early twentieth
century spool-type bed.
Corresponding Digital Photograph File:
r0321417jpg
Chair. Small vintage walnut child's chair with
rush seat.
Corresponding Digital Photograph File:
r0321419.jpg
Chest. Vintage pine chest with iron hardware.
Corresponding Digital Photograph File:
r0321420jpg
Chair. Twentieth century plush chair.
Corresponding Digital Photograph File:
r0321421jpg
Total
$200.00
$200.00
$85.00
$125.00
$50.00
$8,870.00
11
APPRAISAL SUMMARY (COPY)
It is in my opinion, that, as of the date of death March 08,2007 the Fair Market Value of
the personal property ofH. Audrey Martin, deceased, 801 N. Hanover St., Apt. 303,
Letort Manor, Carlisle P A 17013:
(Eight Thousand Eight Hundred Seventy Dollars and Zero Cents)
($8,870.00)
Ibis Appraisal
Services
,_,/ ./ .;1
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A{~ssa E. L .A.
Director
The report must be read in its entiretv. The Appraisal Summarv ONLY is
not the appraisal report
12
Appraisal References
Art Fact. http://www.artfact.com
Brickers. Chuck E. Auction. 93 Texaco Rd. Mechanicsburg, PA 17050.717-776-5785.
Conestoga Auction Company. Inc. 768 Graystone Rd. Manheim, P A 17545. 717-898-
7284. http://www.conestogaauction.com/auctions/
eBay. http://www.ebay.com
Gottshall. Jr.. Roy Auctions. 113 Forge Rd. Boiling Springs, PA 17007.717-258-6222.
Hershey. Dan Auctioneering Service. 3 Brown Rd. Shippensburg, PA 17257.717-532-
4647.
Ocker. Carl E. Auction. 4401 Philadelphia Ave. Chambersburg, PA 17201. 717-264-
6578. http://www.kennysauction.com/
York Town Auction. Inc. 1625 Haviland Rd. York, P A 17404.
13
Statement of Qualifications
Alyssa L. Loney, C.A.
Professional Designations and Certifications
C.A. - Certified Appraiser of Personal Property designation earned through course work and
classes provided by the Institute of Appraisal of Personal Property.
Archaeological Resources Protection Act - Certified to conduct investigations and damage
assessment that pertains to violations of the United States federal, state, and local laws
pertaining to archaeological sites and cultural properties. Including by not limited to the
Archaeological Resources Protection Act of 1979, National Historic Preservation Act of
1966, the Native American Graves Protection and Repatriation Act and the American
Antiquities Act of 1906.
Professional Accomplishments
. State Historical and Underwater Archaeologist for the State of Louisiana.
. Attended the Conservation of Indian Artifacts Symposium sponsored by the Smithsonian
Institution and the Tunica-Biloxi Indian Reservation, Marksville, Louisiana.
. Director of the West Virginia University Historical Costume Museum.
. Research Archaeologist! Artifact Instructor for CADW (Welsh Historic Monuments)/
University ofY ork, England.
. Research and Preservation Specialist for the Maryland Historical Trust.
. Presented and published works for national and international organizations including the
Society for Historical Archaeology, Middle-Atlantic Archaeology Conference, Southeastern
Archaeological Conference, Louisiana Archaeological Society, and the Maryland Historical
Trust.
Education
B.Sc.
Historical Textiles and Clothing, 1992, West Virginia University, Morgantown,
West Virginia, United States.
Medieval Archaeology, 1995, University of York, York, England.
Certified Appraiser of Personal Property, 2001, Institute of Appraisal of Personal
Property, York, Pennsylvania, United States.
Certified to conduct investigations and damage assessment that pertains to
violations of the United States federal, state, and local laws pertaining to
archaeological sites and cultural properties.
First Step Entrepreneurial Series, 2001, Kutztown University of Pennsylvania,
Small Business Development Center.
M.A.
C.A.P.P.
A.R.P .A.
S.B.D.C.
Presently
Director and Founder of Ibis Appraisal Services. Member of Institute of Appraisal of Personal
Property, American Society of Appraisers, International Society of Appraisers, and Professional
Coin Grading Service.
Conducts extensive on-site appraisals, assessments, analyses, and authentication of personal and
cultural property. Operates on local, national, and international levels. Conducts research on all
objects considered personal and cultural property.
14
Assumptions and Limiting Conditions
The term "Fair Market Value", as used in this report, is defined as follows: The highest price an
item would bring if the sale occurred under nonnal market conditions providing
1. neither the buyer or seller is acting under duress,
2. the property has been exposed on the open market for a reasonable length of time,
3. both the buyer and the seller are aware of the potential assets and defects,
4. no unusual circumstances are present.
This appraisal was based upon the following assumptions, limitations, and conditions:
1. The information contained in this report was gathered from sources considered reliable,
personal examination, research of authenticity and comparable sales and/or auction prices.
2. No responsibility is assumed for matters that are legal in nature, including, but not limited to:
the representation of others concerning the value, authenticity, condition, origin, or
provenance of an item appraised.
3. The appraiser assumed that a nonnal and careful examination of the property was sufficient
to determine its quality and condition and that no extraordinary examination procedures were
to be utilized, unless these were specially requested and the expenditure of funds therefore
authorized.
4. The appraiser's court attendance and expert testimony report, if required, are not included as
part of this report. The appraiser does have the right to refuse testimony.
THE UNDERSIGNED HEREBY CERTIFIES;
1. That I have no interest now, nor have I had an interest in the past, nor shall I
contemplate an interest in the future, in the property covered by this appraisal.
2. That to the best of my knowledge and belief, all statements and information included
in this appraisal are true and based upon objective findings and that no pertinent
information has been knowingly withheld or deleted in this report.
3. That neither the employment to make this appraisal or compensation for doing so isYcontingent upon the value of the property.
It is the firm belief of the appraiser that the information furnished in this appraisal report and the
conclusions drawn from this information are true and correct, but they are not guaranteed.
Ibis Appraisal
/7 .
SetVlceS
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Director "
15
~
ORRSTOWN
BANK
A Tradition of Excellence
APR 1 1 2007
November 15, 2005
77 East King Street
P.O. Box 250
Shippensburg, PA 17257
TO: Saidis, Flower & Lindsay
% James D Flower Jr
26 W High St
Carlisle, PA 17013
FROM: Andrew G OU
Customer Service Officer
22 S Hanover St
Carlisle, PA 17013
RE: ESTATE OF H AUDREY MARTIN
DATE OF DEATH: MARCH 8, 2007
IT IS HEREBY CERTIFIED THAT THE ABOVE NAMED DECEDENT HAD, ON THE ABOVE DATE, THE
FOLLOWING ACCOUNTS WITH ORRSTOWN BANK:
CHECKING ACCOUNTS
ACCOUNT NO. TITLE OF ACCOUNT DATE OPENED PRINCIPAL & ACCRUED INTEREST
108005894 AUDREY MARTIN 08/17/2001 207,327.50 + 25.20 = 207,352.70
SAVINGS ACCOUNTS
ACCOUNT NO. TITLE OF ACCOUNT DATE OPENED PRINCIPAL & ACCRUED !NTEREST
CERTIFICATES OF DEPOSIT
ACCOUNT NO. TITLE OF ACCOUNT DATE OPENED PRINCIPAL & ACCRUED INTEREST
.
INVOICE
DATE
INVOICE NUMBER
REFERENCE
"
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DISCOU~T I
THE CHURCH OF G0i9I<<JM~,'lNc. 60042
80 I N. HANOVER STREET
CARLISLE, PA 17013
REMITTANCE TOTALS
4,181.88
.00
4,181.88
PAY
TO THE
ORDER
OF
L
~
(HURCH.
OF GOD
HOME
:Omniiit~d~to Caring,"
II- 0 bOO L. 2 II- I: 0 ~ . ~ . 5 0 ~ b I: .0 b .. 0 5 Pll1-
. L
. ,
THE CHU~.cH OF dOWBf>~, 1N~8364
801 N. HANOVER STREET
CARLISLE, PA 17013
REMITTANCE TOTALS
25,400.00
.00
25,400.00
II- 0 I.. 8 j b 1.11- I: 0 ~ . ~ 0 2 g 5 51:
b I.. I.. 7 I.. . . g II-
'~,\