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IN THE COURT OF COMMON PLEAS
OF CUMBERLAND COUNTY,
PENNSYLVANIA
ORPHANS' COURT DIVISION
NO. 21-06-455
FIRST AND FINAL ACCOUNT OF
DIERDRE JAMES, EXECUTOR
FOR
ESTATE OF HENRY J. GROTHE
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LATE OF MECHANICSBURG BOROUGH
Date of Death: March 8, 2006
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Date of Executor's Appointment: June 9,2006
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Advertising Grant of Letters:
The Sentinel: November 4, 11 & 18 2006
Cumberland Law Journal: November 3, 10 & 17 2006
Accounting for the Period: March 8,2006 to September 30,2007
Purpose of Account: Dierdre James, Executor offers this account to acquaint interested
parties with the transactions that have occurred during her administration of the estate.
This account also indicates the proposed distribution of the estate.
It is important that the account be carefully examined. Requests for additional information
or questions or objections can be discussed with:
Michael A. Scherer, Esquire
O'Brien, Baric & Scherer
19 West South Street
Carlisle, PA, 17013
(717) 249-6873
1
SUMMARY OF ACCOUNT
Current
Value
Proposed Distribution of Specific
Devise of Real Estate
$112,932.61
$ 29,531.97
Proposed Distribution Residual Heir
------------
------------
Principal
Asset Value (Date of Death)
Real Estate (Date of Death)
TOTAL
Less Disbursements
Debts of Decedent
Funeral Expenses
Administration Expenses
Federal and State Taxes
Fees and Commissions
IRS Penalty and Interest (Disputed)
$ 25,402.61
$ 1,821.20
$ 3,904.85
$ 95,684.00
$ 35,070.00
$ 50.911.75
$ 212,794.41
TOTAL
Balance before Distributions
Distributions to Beneficiaries
Principal Balance on Hand
Real estate
Balance on Hand
2
Fiduciary
Acquisition
Value
$112,932.61
$204,035.32
$242,326.38
$112.932.61
$355,258.99
$29,531.97
None
$29,531.97
$112,932.61
$ 29,531.97
RECEIPTS OF PRINCIPAL
DESCRIPTION
1. Loan proceeds from Hank Grothe"
2. USAA Account ending # 6451
3. USAA Account Money Mkt # 42902815061
4. USAA Account S & P # 34900338083
5. USAA Account ending # 9240
6. Navy Federal Credit Union checking
7. Navy Federal Credit Union savings
8. 1994 Toyota
9. Veterans Administration Death Benefit
10. Claremont Nursing Home Refund
11. Cumberland County Nursing Home Refund
12. USAA Refund
13. Vanguard Investment Account
TOTAL RECEIPTS OF PRINCIPAL
VALUE
$ 74,817.71
$ 12,685.08
$ 525.89
$ 52,468.06
$ 37,296.73
$ 738.26
$ 17,414.52
$ 1,000.00
$ 100.00
$ 20.39
$ 6,045.00
$ 923.68
$ 38.291.06
$ 242,326.38
RECEIPTS OF REAL ESTATE
The decedent owned three parcels of real estate at the time of his death. Two
parcels were owned as tenants in common with his son, Henry J. Grothe, II. They are:
1.
121 Cambridge Drive
Mechanicsburg, PA 17055
Assessed Value
Mortgage Payoff
$ 143,840.00
$ 97,000.00
The decedent's interest was fifty percent.
2.
5505 Moreland Court
Mechanicsburg, PA 17055
Assessed Value
Mortgage Payoff
$220,680.00
$128,925.42
The decedent's interest was fifty percent.
individually:
The decedent owned the following real estate, which was his former home,
3.
1096 Cocklin Street
Mechanicsburg, PA 17055
Assessed value
Mortgage Payoff
$ 139,740.00
$ 96,104.68
The decedent's interest was one hundred percent.
3
DEBTS OF DECEDENT
1.
2.
Claremont Nursing Home
Insurance- USAA
$ 25,309.62
$ 92.99
TOTAL DEBTS OF DECEDENT
$ 25,402.61
FUNERAL EXPENSES
1.
2.
Susan Grothe- obituary
Geigle Funeral Home
$ 193.20
$1.628.00
$1,821.20
TOTAL FUNERAL EXPENSES
ADMINISTRATION EXPENSES
1.
2.
3.
4.
Register of Wills
Cumberland Law Journal
The Sentinel
Henry J. Grothe 11- tree removal
$ 530.00
$ 75.00
$ 187.85
$3,112.00
$3,904.85
TOTAL ADMIN. EXPENSES
FEDERAL AND STATE TAXES
1. 1998 Federal Income Tax
2. 1998 NY Income Tax
3. 2000 PA Income Tax
4. 2000 Federal Income Tax
5. 2000 NY Income Tax
6. 2001 PA Income Tax
7. 2001 Federal Income Tax
8. 2002 PA Income Tax
9. 2002 Federal Income Tax
10. 2004 Federal Income Tax
11. 2004 PA Income Tax
12. 2005 PA Income Tax
13. 2003 Federal Income Tax
14. 2003 PA Income Tax
15. 1999 Federal Income Tax
16. 1999 NY Income Tax
$ 9,547.00
$ 2,619.00
$ 283.00
$ 7,678.00
$ 2,139.00
$ 679.00
$ 7,587.00
$ 376.00
$ 5,551.00
$ 2,831.00
$ 311 .00
$ 896.00
$ 8,664.00
$ 265.00
$ 28,279.00
$ 6,875.00
4
17. PA 2002 Interest and Penalty
18. Pennsylvania Inheritance Tax
$ 304.88
$ 10.800.00
TOTAL FEDERAL AND STATE TAXES $ 95,684.00
FEES AND COMMISSIONS
1.
2.
2.
Susan Stott, CPA
O'Brien, Baric & Scherer-Attorney Fees
Executor Fee
$ 3,070.00
$ 12,000.00
$ 20.000.00
TOTAL FEES AND COMMISSIONS $ 35,070.00
PENALTIES AND INTEREST FOR LATE FILING OF
STATE AND FEDERAL INCOME TAX RETURNS
WHICH HAVE BEEN CLAIMED BY IRS BUT
WHICH ARE BEING APPEALED
1.
2.
3.
4.
5.
6.
7.
8.
1998 Federal Interest and Penalty
1999 Federal Interest and Penalty
2000 Federal Penalty
2001 Federal Interest
2002 Federal Interest and Penalty
2003 Federal Interest and Penalty
2004 Federal Interest and Penalty
2007 Federal Penalty
$ 8,360.24
$ 33,305.83
$ 972.17
$ 527.39
$ 3,141.04
$ 1,047.92
$ 3,529.01
$ 28.15
TOTAL INTEREST AND PENALTIES $ 50,911.75
TOTAL EXPENSES $212,794.41
DISTRIBUTIONS OF PRINCIPAL TO BENEFICIARIES
1. None.
5
PROPOSED DISTRIBUTION TO BENEFICIARIES
The decedent's will at Item II devised his real estate to his son, Henry J. Grothe,
II. The decedent had an interest in three parcels of real estate at his death. The first
was his residence, located at 1096 Cocklin Street, Mechanicsburg, Pennsylvania, which
was the decedent's residence. The decedent was the only titled owner of that real
estate. The decedent also owned fifty percent of two investment properties, one of
which was located at 121 Cambridge Drive, Mechanicsburg, Pennsylvania and other of
which was located at 5505 Moreland Court, Mechanicsburg, Pennsylvania. The
investment properties were owned by the decedent as tenants in common with his son,
Henry J. Grothe, II. Henry J. Grothe II has managed all of the real estate since the
decedent's death. The executor proposes to execute a deed conveying the Cocklin
Street property to Henry J. Grothe, II and to execute deeds conveying the decedent's
one half interest in the two investment properties to Henry J. Grothe, II. These
conveyances would be contingent upon Henry J. Grothe, II obtaining financing to pay
off the existing loans in which the decedent and Henry J. Grothe II are jointly liable or to
assume the mortgages such that the decedent is no longer liable for the mortgage
indebtedness.
Under Item III of the decedent's will, the residue of his estate was bequeathed to
the decedent's daughter, "Marsha A. Grothe, her heirs and assigns." Item VII of the
decedent's will provided that "I purposely make no provision in this my Last Will for my
son, Theodore Grothe, my daughter, Susan Grothe, my son, Paul Grothe, and my
daughter, Gina Hunking, for reasons I deem just and proper." These provisions were
the subject of petition for the interpretation of the decedent's will which litigation was
resolved by the Honorable M.L. Ebert, Jr., wherein he Ordered that the residue of the
estate be paid to Beverly Sokel.
As can be seen above, the decedent failed to file federal income and state
income tax returns dating to 1998. This resulted in the Executor spending considerable
time and effort to gather income, expense and tax related data from multiple sources.
Additionally, the late filing have resulted in the Internal Revenue Service and the PA
Department of Revenue issuing notices for penalties and interest being due on the
previously outstanding tax obligations. An appeal is being made to the Internal
Revenue Service and the Department of Revenue to abate some of the interest and
penalty charges. Approximately $50,000.00 has been assessed as penalty and
interest. This tax situation has also delayed the filing of the Pennsylvania Inheritance
Tax return, although a prepayment has been made towards that obligation.
Additionally, the executor has spent a significant amount of time assisting
undersigned counsel in the initiation and pursuit of the filing and disposition of the
petition for the interpretation of the decedent's Will.
The executor proposes to convey title to the real estate to the decedent's son at
this time and to pay the residual heir the remainder of the estate at such time as the
interest and penalty matters are resolved with the IRS and the PA Inheritance Tax is
calculated precisely.
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Michael A. Scherer, Esquire
19 W. South Street
Carlisle, PA 17013
(717) 249-6873
Attorney for the Accountant
7
AUDIT NOTICE
Please be advised that the First and Final Account and Proposed Distribution of
Dierdre James, Executor under the Will dated May 5, 1999 and executed by Henry J.
Grothe, Deceased, has been filed with the Clerk of the Orphans' Court Division of the
Court of Common Pleas of Cumberland County, Pennsylvania, and will be called for
audit before the Honorable Judges of said Court on Tuesday November 27,2007 at
9:00 a.m. in Courtroom No.2, Cumberland County Courthouse, Carlisle, Pennsylvania.
Your interest in the Estate consists of: See attached Will and Schedule of Distribution.
The Court will be asked to approve the account as stated and to make awards in
accordance with provisions of the Will of Henry J. Grothe, Deceased. Copies of the
account and Will are enclosed.
It is not necessary that you or your counsel appear at the audit. However, if you
have any objection to any items in the account (or, if you disagree with the position the
accountant has taken on any claim), it is necessary that you appear at the time and
place stated above in person or by counsel; otherwise, the Court will assume you have
no objection and may approve the account as stated.
If you have any questions regarding the contents of this letter, the account of the
Executor or the Will of Henry J. Grothe, Deceased, please contact the undersigned.
Mi~h&ESqUire
19 W. South Street
Carlisle, PA 17013
(717) 249-6873
Attorney for the Accountant
8
10/24/2007 15:12
7172495755
aBS
PAGE 02
VERI FICA TION
Dierdre James, Executor of the Will of Henry J. Grothe, deceased hereby
declares under oath that she has fully and faithfully discharged the duties of her office;
that the foregoing First and Final Account is true and correct and fully discloses all
significant transactions occurring during the accounting period; that all known claims
against the Estate have been paid in full except for penalties and interest claimed by the
Internal Revenue Service; that, to her knowledge, there are no claims outstanding
against the Estate; that all income taxes presently due from the Estate have been paid,
and that a prepayment is being made at this time towards the Pennsylvania Inheritance
Tax and that a Pennsylvania Inheritance Tax Return will be filed upon resolution of IRS
penalty and interest claims; and that the grant of Letters Testamentary and first
complete advertisement thereof occurred more than four months before the filing of the
foregoing First and Final Account.
This statement is made subject to penalties of 18 Pa.C.S.A. Section 4904 relating
to unsworn falsification to authorities.
D~~
Dierdre Ja e , Executor
Date: \Old~/c)r
CERTIFICATION UNDER C.C.R.P 6.3-1
I hereby certify that on October 25, 2007, I mailed the notice of the time and
place of the presentation of the above account and proposed distribution, along with a
copy of the account, proposed statement of distribution and a copy of the will, by first
class mail, postage prepaid, as follows:
Stephen J. Hogg, Esquire
1 9 South Hanover Street, Suite 101
Carlisle, Pennsylvania 17013
Robert P. Grubb, Esquire
Metzger, Wickersham, Knauss & Erb, P.C.
3211 North Front Street
Harrisburg, Pennsylvania 17110
Attorney for Beverly Sokel and
Randolph Sokel
Attorney for Gina Hunking and Susan Grothe
Theodore Grothe
2001 Chrissy Lane
Enola, Pennsylvania 17025
Henry Grothe, II
121 Cambridge Drive
Mechanicsburg, Pennsylvania 17055
Paul Grothe
4 East Louther Street
Carlisle, Pennsylvania 17013
1Yl?th ~
Michael A. Scherer, Esquire
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LAST WILL
OF
HENRY J. GROTHE
I, HENRY J. GROTHE of Mechanicsburg, County of Cumberland, Commonwealth
~f Pennsylvani~, declare this to be my Last Will ~d revoke any Will previously made by
me.
ITEM I
I direct that all my funeral expenses and all the expenses of my last illness be paid
from my residuary estate as soon as practicable after my death as part of the expense of the
administration of my estate.
ITEM II
I give, devise and bequeath .my real estate, whatsoever the same may be and
wheresoever the same may be situate to my son, HENRY J. GROTHE, II, his heirs and
assigns .
ITEM m
I give and bequeath the rest and remainder of my estate whatsoever the same may be
and wheresoever the same may be situate to my daughter, MARSHA A. GROTHE, her
heirs and assigns.
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ITEM IV
I direct that all estate, inheritance and succession taxes paid out of the residue of my .
estate with. the same effect as if taxes were expenses of administration, and all legacies,
devises and other gifts made by this, my Last Will, shall be clear and free thereof.
ITEM V
I hereby appoint DIERDRE M. JAMES, ESQUIRE of Glenrock, New Jersey, as the
Executrix of this, my Last Will. If DIERDRE M. JAMES, ESQUIRE, fails to qualify or
ceases to act as Executrix, I appoint my nephew, WAYNE GRO~, of South hampton,
New York, Executor of this, my Last Will.
ITEM VI
I direct that my Executor shall not be required to give bond for the faithful
performance of his or her duty in any jurisdiction.
ITEM VB
I purposely make no provisions in this my Last Will for my son, THEODORE
GROTHE, my daughter, SUSAN GROTHE, my son, PAUL GROTHE, and my daughter,
GINA BUNKING. for reasons that I deem just and proper.
2
IN WITNESS WHEREOF. I have hereunto set my hand this s~
day of May.
1999.
J~ ~4'
Henry J~
This instrument. consisting of three pages. was. on the date thereof. signed, published
and declared by Henry J. Grothe, the testator therein named, as and for his Last Will in the
presence of us, who, at his request, in his presence, and in the presence of each other, have
subscribed our names as witnesses hereto.
~~.s~~
Charles M. Suhr
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3
...... .--".~"""'-'.'~'-,......~--~ ..- .....~, .
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF DAUPHIN SS.
We, . Henry J. Grothe
, Charles M. Suhr
, and Po,+t-I~ A.~~the
testator and the witnesses, respectively, whose names are signed to the foregoing instrument,
1?eing fIrst dul~ sworn, do hereby declare to the lpldersigned authority that the testator signed
and executed the instrument as his Last Will and that he had signed willingly, and that he
executed it as a free and voluntary act for the purposes therein expressed, and that each of
the witnesses, in the presence and hearing of the testator, signed the will as witness, and
that, to the best of the witnesses' knowledge, the testator was at the time eighteen (18) years
of age or older, of sound mind and under 110 ~ mny r L
Henry ~i?
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Charles M. Suhr
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Subscribed, sworn to and acknowledged before me by Henry J. Grothe, the testator,
and subscribed and sworn to before my by Charles M. Suhr
witnesses, this 5"tiJ day of May, 1999.
and e:tricio. A. Gelho.u.r '
~!lw );.~
Notary Public ";)
My Commission expires:
Notarial Seal
\ Irene M. Knapik, Notary Public
Harrisburg. Dauphin County
MV Commission Expires Oct. 13, 2001
~
INRE:
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
NO. 2006-0455
ESTATE OF HENRY J. GROTHE
ORPHANS' COURT DIVISION
RE: INTERPRETATION OF WILL
In this case the executrix and other potential heirs have requested an
interpretation of Decedent's will. The Decedent's will is dated May 5, 1999 and contains
the following bequest listed at "Item III": "I give and bequeath the rest and remainder of
my estate whatsoever .the same may be and wheresoever the same may be situate to
my daughter, Marsha A. Grothe, her heirs and assigns".
The Decedent, Henry J. Grothe, died on March 8, 2006 and was a single man at
the time. Marsha Grothe, the daughter listed in Item III, predeceased him and died on
August 3,2001.
Marsha died testate but without issue. Her last will and testament executed on
December 31, 1991, made the following bequests:
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A. The sum of Five Thousand Dollars ($5,000.00) to my friend"~;:g
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DAVID FREEDMAN of Berkeley, California. . .3;D
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B. The sum of One Thousand Dollars ($1,000.00) to my godsof)c=:;
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STEVEN KEEZER of Danville, California.
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C. The residue of my estate shall go as follows:
1. One-half to my mother BEVERLY VELMA SOKEL. In the
event she should predecease me or fail to survive me for a period of
sixty (60) days, then the bequest made under this subparagraph 1 shall
go to my stepfather JOSEPH SOKEL. In the event he should likewise
predecease me or fail to survive me for a period of sixty (60) days, then
the bequest made under this subparagraph 1 shall be added to and
disposed of as provided under subparagraph 2 below.
2. One-half to my brother RANDOLPH THOMAS SOKEL of
Westhampton, New York. In the event he shall predecease me or fail
to survive me for a period of sixty (60 days), then to his children
MICHAEL SOKEL and WESL Y SOKEL and any other children born
to or adopted by him, by right of representation.
At the time Henry Grothe died he had the following issue,
Henry J. Grothe, II, Marsha Grothe (deceased), Theodore Grothe, Susan Grothe,
Paul Grothe and Gina Hunking. In his will he bequeathed all of his real estate to his son
Henry J. Grothe, II, his heirs and assigns. The remainder of his estate was bequeathed
to Marsha J. Grothe, her heirs and assigns.
In "Item VII" of his will the Decedent Henry Grothe stated the following: "I
purposely make no provisions in this my Last Will for my son, Theodore Grothe,. my
daughter, Susan Grothe, my son, Paul Grothe, and my daughter, Gina Hunking, for
reasons that I deem just and proper". Respondents Susan Grothe and Gina Hunking
claim that the Decedent's residual gift to Marsha fails because Marsha predeceased the
Decedent and since Marsha left no issue they claim that Pennsylvania's anti-lapse
statute does not save the gift. As a result they claim that the gift to Marsha falls into
intestacy and therefore, must be divided pursuant to Pennsylvania's Intestacy laws, with
the remainder of Henry Grothe's estate passing in equal shares to living children.
The Executrix maintains that this interpretation fails to give affect to the phrase
"her heirs and assigns" which immediately follows Marsha's name in the Decedent's will.
This Court also notes that the children's interpretation violates the well settled principle
"that one who writes a will is presumed to intend to dispose of all of his estate and not to
die intestate as to any portion of it; accordingly, a will must be construed to avoid an
intestacy if it is possible to do so, In re Carmany's Estate, 1947, 357 Pa. 296, 299,.53
2
A.2d 731, 732, 174 A. L. R. 311, and all doubts are resolved against intestacy. Siple v.
Greumelli, 1947, 357 Pa. 237, 241, 53 A.2d 607". In re Butler's Estate, 364 Pa. 279,
282, 72 A.2d 110, 112 (1950). In interpreting the term "her heirs and assigns" the Rules
of Construction of Wills found at 20 Pa.C.S.A. 92514 will be applied. Section 25~4(4) is
titled "Meaning of 'Heirs' and 'Next of Kin'" etc.; time of ascertaining class. It provides in
pertinent part that:
"A devise or bequest of real or personal estate... to the
testator's or another designated person's 'heirs' or 'next
of kin' or 'relatives' or 'family' .,. or to 'the persons thereunto
entitled under the intestate laws' or to persons described by
words of similar import shall mean those persons... who
would take under the intestate laws if the testator or other
designated person were to die intestate at the time when
the class is to be ascertained..."
This rule would dictate that the words used in Henry Grothe's will which
immediately follow the gift of the residuary to Marsha are to be understood to mean that
if Marsha predeceased Henry, "heirs" means Marsha's intestate heirs. Since Marsha
was not married at her death, and she had no children, the intestacy law found at
20 Pa.C.S.A. 92103 would then require that her Mother Beverly Sokel should inherit
Marsha's lapsed gift.
The children, Susan Grothe and Gina Hunking, object to such an interpretation.
They rely on a series of cases in which the Courts of Pennsylvania have generally held
the meaning of the words "heirs and assigns" are words of limitation and not purchase or
succession. When "heirs and assigns" are used in this fashion they indicate the nature
of the estate which is given and not the persons to whom it is to be given. See Estate of
SYkes, 477 Pa. 254, 383 A.2d 920 (1978); In re Butler's Estate, 364 Pa. 279, 72 A.2d
110, (1950); In re Estate of Witte, 102 Pa.Super. 535,157 A. 328 (1931). Reliance on
this meaning, however, fails to recognize some of the more fundamental principles of
law outlined in these cases.
3
One such fundamental principle is the "cardinal rule that a will is to' be construed
according to the intent of the testator." Estate of Sykes, 477 Pa. 254, 383 A.2d 920
(1978). In re Buehler's Estate, 16 Pa. D&C 524 (1931), relied on by the children to
determine the meaning of the term "heirs and assigns," is based on the holding in
In re Estate of Witte, 102 Pa.Super. 535, 157 A. 328 (1931). This case clearly indicates
that the interpretation of the words "heirs and assigns forever" as words of limitation and
not succession "prevails unless it plainly appears from the context of the will that such
was not the testator's intention" Id. at 538. There is nothing clearer in the will of Henry
Grothe than his declaration in Item VII that he did not want Susan Grothe and Gina
Hunking to inherit anything. The Sykes case is therefore not analogous. In that case,
the intent of the testator to disinherit his adopted children in favor of individuals of blood
descent was not clearly stated. In this case, the intent to disinherit is crystal clear.
There is no question in Pennsylvania that a person can disinherit his children.
"Respected men and women, as well as eccentric people, sometimes make sound and
sometimes eccentric wills. Courts, heirs and excluded beneficiaries often wish (1) they
could change or delete clear and plain and specific language or (2) rewrite a will to
expand or change the testator's bounty in order to conform to what they believe would
be a fairer or wiser or to conform to what they think the testator would have said if he
had foreseen the existing facts and circumstances. But that is not and never has been
the law of Pennsylvania". In re Estate of Little, 403 Pa. 534,536-37,170 A.2d 106, 107
(1961 ).
The children assert that it would never have been the intent of the decedent to
have his former wife be his contingent heir. However, the record before this Court does
not establish this contention. One fact that does stand out is that the decedent obviously
knew his daughter had died prior to him in 2001 and that he did not change his will in the
5 years following her death before he died. When all is said and done, the clear intent
4
stated in Henry Grothe's will is that Susan Grothe and Gina Hunking were to inherit
nothing from him.
Accordingly, in this case, to give affect to the entire phrase in question, "Marsha
Grothe, her heirs and assigns", Pennsylvania law provides that Henry intended to give
the residuary of his estate to Marsha's "heirs" as defined in the Rules of Construction.
Those "heirs" would be people who w,?uld inherit if Marsha died intestate. The laws of
intestacy would first have provided for Marsha's spouse and children to inherit her estate
and in default of same to her parents. Since Henry was her father, her only remaining
parent and Henry's ex:"wife, Beverly Sokel is to receive the gift according to law.
By the Court,
"\ \ 1(" \ 07
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J.
Date
M. L. Ebert, Jr.,
Michael A. Scherer, Esquire
19 West South Street .
Carlisle, PA 17013
Dierdre James, Esquire
Conway, Farrell, Curtin & Kelly, P.C.
48 Wall Street, 20th Floor
New York, NY 10005
Robert P. Grubb, Esquire
Metzger, Wickersham, Knauss & Erb, P.C.
3211 North Front Street
Harrisburg, PA 17110
Steven J. Hogg, Esquire
19 South Hanover Street
Suite 101
Carlisle, PA 17013
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PROOF OF PUBLICATION OF NOTICE
IN CUMBERLAND LAW JOURNAL
(Under Act No. 587, approved May 16, 1929), P. L.1784
COMMONWEALTH OF PENNSYL VANIA
ss.
COUNTY OF CUMBERLAND
Lisa Marie Coyne, Esquire, Editor of the Cumberland Law Journal, of the County and
State aforesaid, being duly sworn, according to law, deposes and says that the Cumberland Law
Journal, a legal periodical published in the Borough of Carlisle in the County and State aforesaid,
was established January 2, 1952, and designated by the local courts as the official legal
periodical for the publication of all legal notices, and has, since January 2, 1952, been regularly
issued weekly in the said County, and that the printed notice or publication attached hereto is
exactly the same as was printed in the regular editions and issues of the said Cumberland Law
Journal on the following dates,
V1Z:
November 3, November 10, and November 17, 2006
Affiant further deposes that he is authorized to verify this statement by the Cumberland
Law Journal, a legal periodical of general circulation, and that he is not interested in the subject
matter of the aforesaid notice or advertisement, and that all allegations in the foregoing
statements as to time, place and character of publication are true.
~l~
is arie Coyne, E tor
Grothe, Henry J.. dec'd.
Late of Cumberland County.
Executrix: Dtedre M. James, 48
Wall Street. 20th Floor. New
York, NY 10005.
Attorneys: Michael A. Scherer.
EsqUire. O'BI1en, Banc & Scherer.
19 West South Street. Carlisle,
Pennsylvan1a 17013, (717) 249-
6873.
SWORN TO AND SUBSCRIBED before me this
17 day of November. 2006
NOTA IAl SEAL
LOIS E. SNYDER, Notary Public
Carlisle 8oro, Cumberland County
My Commission Expires March 5, 2009
PROOF OF PUBLICATION
State of Pennsylvania, County of Cumberland
Tammy Shoemaker, Classified Advertising Manager, of The Sentinel, of the County
and State aforesaid, being dilly sworn, deposes and says that THE SENTINEL, a
newspaper of general circulation in the Borough of Carlisle, County and State
aforesaid, was established December 13th, 1881, since which date THE SENTINEL has
been regu1arly issued in said County, and that the printed notice or publication
attached hereto is exactly the same as was printed and published in the regu1ar editions
and issues of THE SENTINEL on the following day(s)
~ovember04,11,18,2006
COpy OF NOTICE OF PUBLICATION
Affiant further deposes that he/she is not
interested in the subject matter of the
aforesaid notice or advertisement, and that
all allegations in the foregoing statement
as to time, place and character of
3;:~
Sworn to and subscribed before me this
22nd. day of November 2006.
C"-Aw.iJM, y? k~
~otary blic
My commission expires: '1/t!tJ f
COMMONWEALTH OF PENNSYLVANIA
NoCarlaI Seal
CMsIina L. Wdfe. NoIary PubIc
CartisIe Bore. Ct6rtleI1aIId CotIlty
My Co ,Ill Iission ExpiIes Sepl1. 2008
Member. Pennsylvania Association Of Notaries
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
ESTATE OF HENRY J. GROTHE, DECEASED
NO. 21-06-0455
PETITION FOR ADJUDICA TIONI
STATEMENT OF PROPOSED DISTRIBUTION
PURSUANT TO PA.O.C. RULE 6.9
Michael A. Scherer, Esquire
1.0. # 61974
O'Brien, Baric & Scherer
19 West South Street
Carlisle, Pennsylvania 17013
Phone: (717) 249-6873
Fax: (717) 249-5755
Page 1 of 11
( )
(-:>
CT.
Estate of Henry J. Grothe, Deceased
1. Name and address of Petitioner:
Name:
Dierdre M. James, Esquire
Address:
48 Wall Street, 20th Floor, New York, New York 10005
Identify any executors or administrators who have not joined in the Petition for
Adjudication and Statement of Proposed Distribution and state the reason: None.
Is this the first accounting by this fiduciary?
x yes
no
If not, identify prior accountings, the accounting periods covered,
and the date of adjudication of the prior accounting.
2. Decedent died on March 8, 2006.
x Letters Testamentary or
Petitioner on June 9,2006.
Letters of Administration were granted to
Date of Will: May 5, 1999
Date of Codicil: None
Date of Probate: June 9, 2006
Was a bond required?
yes
x
no If yes, state amount: _
Are proofs of advertising of the grant of Letters attached?
x yes
no
Dates of advertising of grant of letters:
The Sentinel: November 4, 11 and 18, 2006
Cumberland Law Journal: November 3,10 and 17,2006
Page 2 of 11
Estate of Henry J. Grothe, Deceased
3.
Was decedent survived by a spouse
yes
x
no
If yes, name the surviving spouse:
4.
Has the surviving spouse filed or taken an elective share?
yes
x no
If yes, date of election:
5. In the case of an intestacy, state the names of the decedent's surviving children
or surviving issue of deceased children (if none, so state):
6.
Did decedent marry after execution of Will or Codicil(s)?
yes x no
Were any children born to decedent after execution
of Will or Codicil(s)? yes x no
If yes, give names and dates of birth:
Name:
Date of Birth:
7.
If required by the Medical Assistance Estate Recovery Act,
62 P.S. 9 1412, was a request for a statement of claim sent
to the Department of Public Welfare? x yes
no
Page 3 of 11
Estate of Henry J. Grothe, Deceased
8. Written notice of the Audit as required by Pa. a.c. Rules 6.3, 6.7 and 6.8 has
been or will be given to all parties in interest listed in item 9 below, all unpaid
creditors and all claimants listed in item 10 below. In addition, notice of any
questions requiring Adjudication as discussed in item 14 below has been or will
be given to all persons affected thereby.
A. If Notice has been given, attach a copy of the Notice as well as a list of
the names and addresses of the parties receiving such Notice.
B. If Notice is yet to be given, a copy of the Notice as well as a list of the
names and addresses of the parties receiving such Notice shall be
submitted at the Audit together with a statement executed by a Petitioner
or counsel certifying that such notice has been given.
C. If any personal entitled to Notice is not sui juris (e.g. minors or
incapacitated persons), Notice of the Audit has been or will be given to the
appropriate representative on such party's behalf as required by Pa. a.c.
Rule 5.2.
D. If any charitable interest is involved, Notice of the Audit has been or will
also be given to the Attorney General as required under Pa. a.c. Rule
5.5. In addition, the Attorney General's clearance certificate (or proof of
service of Notice and a copy of such Notice) must be submitted herewith
or at that Audit.
9. List all parties (charitable and non-charitable) of whom Petitioner has notice or
knowledge, having or claiming any interest in the estate as beneficiaries under
the Will or Codicil or as intestate heirs if there is a complete or partial intestacy:
A. State each party's relationship to the decedent and the nature of each
party's interest(s):
Name and Address of Each party
Relationship
Interest
Stephen J. Hogg, Esquire
19 South Hanover Street, Suite 101
Carlisle, Pennsylvania 17013
former wife and
former wife's son
of the decedent
Attorney for Beverly Sokel and
Randolph Sokel
Page 4 of 11
Robert P. Grubb, Esquire
Metzger, Wickersham, Knauss & Erb
3211 North Front Street
Harrisburg, Pennsylvania 17110
daughters of
decedent
Attorney for Susan Grothe and Gina Hunking
Theodore Grothe
2001 Chrissy Lane
Enola, Pennsylvania 17025
son of decedent
Paul Grothe
4 East Louther Street
Carlisle, Pennsylvania 17013
son of decedent
Henry Grothe, II
121 Cambridge Drive
Mechanicsburg, Pennsylvania 17055
son of decedent
B. Identify each party who is not sui juris (e.g. minors or incapacitated
persons). For each such party, give date of birth, the name of each
Guardian and how each Guardian was appointed. If no Guardian was
appointed, identify the next of kin of such party, giving the name, address
and relationship of each. NONE.
C. State why a Petition for GuardianITrustee Ad Litem has or has not been
filed for this Audit. (see Pa. O.C. Rule 12.4). N/A
D. If distribution is to be made to the personal representative of a deceased
party, state date of death, date and place of grant of Letters and type of
Letters granted. N/A
Page 5 of 11
Estate of Henry J. Grothe, Deceased
10. Other than the claim for the family exemption, list the names of all known
claimants and the amount of their claims and state whether each claim is
admitted.
Name and address
Of Each Claimant
Amount of
Claim
Claim
Admitted
Will Claim Be
Paid In Full?
Internal Revenue Service $50,911.75
Contested
If Contest Fails
If the estate is insolvent, attach a schedule setting forth the order of preference under
20 Pa.C.S. 9 3392 and the proposed payments.
11. Was family exemption claimed?
yes
x
no
Was family exemption allowed?
yes
no
Family exemption claimant's name and relationship:
Name:
Relationship:
Page 6 of 11
Estate of Henry J. Grothe, Deceased
12. The amount of Pennsylvania Transfer Inheritance Tax and additional
Pennsylvania Estate Tax paid, the date(s) of payment(s), and the interest(s)
upon which paid, are as follows:
Date
Payment
Interest
10/25/07
$10,800.00
13. On the date of death, was the decedent a fiduciary (personal representative,
trustee, guardian, agent under power of attorney) or surety on the bond of a
fiduciary? yes x no
If yes, provide the name of the estate, indicate whether an account has
been filed and confirmed absolutely and all awards performed, or, in the
alternative, how the decedent's estate will be discharged for the
decedent's fiduciary administration of the estate.
14. A.
Describe in detail any questions requiring adjudication and state the
position of the Petitioner(s) as to each question:
The only question remaining is whether the IRS will abate penalties and interest
currently being assessed against the decedent. Susan Stott, CPA, has been retained
by the estate and prepared and filed income tax returns that the decedent neglected to
file dating to 1998. Ms. Stott advises that the penalties and interest which flow from the
late filings may be abated partially if it is demonstrated to the IRS that the decedent had
medical issues that explain the failure to file the returns. The executor is attempting to
obtain the medical proof Ms. Stott has requested. Ms. Stott advises that the abatement
process with the IRS is very uncertain as to timing and potential outcome.
B. Has notice of the question requiring adjudication been given to the parties
identified in Paragraph 9 above? X yes no
Page 7 of 11
15. If Petitioner(s) has/have knowledge that a share has been assigned, renounced,
disclaimed or attached, provide a copy of the assignment, renunciation,
disclaimer or attachment, together with any relevant supporting documentation.
Page 8 of 11
Estate of Henry J. Grothe, Deceased
16. Had the decedent been adjudicated an incapacitated person? _ yes --X- no
If yes, attach a copy of the Order if available; otherwise state the Court,
term, number, date and name of the Hearing Judge.
17. A.
list or attach a separate list of additional receipts and disbursements
since the closing of the Account.
B. Has notice of the additional receipts and disbursement been given to the
parties identified in Paragraph 9 above? yes no
18. If a reserve is requested, state amount and purpose.
Amount: Entire residual estate.
Purpose: After the tax matters with the IRS have been resolved the residual
estate will be disbursed to Beverly Sokel.
If a reserve is requested for counsel fees, has notice
of the amount of fees to be paid from the reserve been
given to the parties in interest? yes x no
19. Is the court being asked to direct the
filing of a Schedule of Distribution?
yes
x
no
As to real estate only?
yes
no
Page 9 of 11
Estate of Henry J. Grothe, Deceased
Wherefore, your Petitioner asks that distribution be awarded to the parties entitled and
suggests that the distributive shares of income and principal (residuary shares being
stated in proportions, not amounts) are as follows:
A. Real Estate:
Proposed Distributee(s) Amount/Proportion
Henry J. Grothe, II 121 Cambridge Drive,
Mechancisburg, PA 17055
5505 Moreland Court
Mechanicsburg, PA 170556
1096 Cocklin Street
Mechanicsburg, PA 17055
B. Residuary Estate:
Proposed Distributee(s) Amount/Proportion
Beverly Sokel $29,531.97 plus IRS
abatement
Submitted By:
Mi~it. Esquire
Attorney for Petitioner, Dierdre James
Page 10 of 11
10/24/2007 15:25
71 724'35755
DBS
PAGE 22
Estate of Henry J. Grothe, Deceased
VERIFICATION OF PETITIONER
The undersigned hereby verifies that the facts set forth in the foregoing Petition
For Adjudication/Statement of Proposed Distribution which are within the personal
knowledge of the Petitioner are true, and as to facts based on the information of others,
the Petitioner, after diligent Inquiry, believes them to be true; and that any false
statements herein are made subject to the penalties of 18 Pa,C.S. ~ 4904 (relating to
unsworn falsification to authorities).
D~
James, Petitioner
Dierdr
CERTIFICATION OF COUNSEL
The undersigned counsel hereby certifies that the foregoing Petition For
Adjudication/Statement of Proposed Distribution is a true and accurate reproduction of
the form Petition authorized by the Supreme Court, and that no changes to the form
have been made beyond the responses herein.
~~tv
Michael A. Scherer, Esquire
Attorney for Petitioner
Page 10 of 10
1
t
."
PROOF OF PUBLICATION OF NOTICE
IN CUMBERLAND LAW JOURNAL
(Under Act No. 587, approved May 16, 1929), P. L.1784
COMMONWEALTH OF PENNSYL VANIA
SSe
COUNTY OF CUMBERLAND
Lisa Marie Coyne, Esquire, Editor of the Cumberland Law Journal, of the County and
State aforesaid, being duly sworn, according to law, deposes and says that the Cumberland Law
Journal, a legal periodical published in the Borough of Carlisle in the County and State aforesaid,
was established January 2, 1952, and designated by the local courts as the official legal
periodical for the publication of all legal notices, and has, since January 2, 1952, been regularly
issued weekly in the said County, and that the printed notice or publication attached hereto is
exactly the same as was printed in the regular editions and issues of the said Cumberland Law
Journal on the following dates,
VIZ:
November 3, November 10, and November 17, 2006
Affiant further deposes that he is authorized to verify this statement by the Cumberland
Law Journal, a legal periodical of general circulation, and that he is not interested in the subject
matter of the aforesaid notice or advertisement, and that all allegations in the foregoing
statements as to time, place and character of publication are true.
~~l~
is arie Coyne, E tor
Grothe, Henry J., dec'd.
Late of Cumberland County.
Executrix: Dtedre M. James. 48
Wall Street. 20th Floor, New
York. NY 10005.
Attorneys: Michael A. Scherer.
Esquire. O'BI1en. Bartc & Scherer,
19 West South Street. Carlisle.
Pennsylvania 17013. (717) 249-
6873.
SWORN TO AND SUBSCRIBED before me this
17 day of November. 2006
NOTA IAL SEAL
LOIS E. SNYDER, Notary Public
Carlisle Boro. Cumberland County
My Commission Expires March 5, 2009
PROOF OF PUBLICATION
State of Pennsylvania, County of Cumberland
Tammy Shoemaker, Classified Advertising Manager, of The Sentinel, of the County
and State aforesaid, being du1y sworn, deposes and says that THE SENTINEL, a
newspaper of general circu1ation in the Borough of Carlisle, County and State
aforesaid, was established December 13th, 1881, since which date THE SENTINEL has
been regularly issued in said County, and that the printed notice or publication
attached hereto is exactly the same as was printed and published in the regular editions
and issues of TIlE SENTINEL on the following day(s)
~ovember04,11,18,2006
COPY OF NOTICE OF PUBLICATION
Affiant further deposes that he/she is not
interested in the subject matter of the
aforesaid notice or advertisement, and that
all allegations in the foregoing statement
as to time, place and character of
~~
Sworn to and subscribed before me this
22.nd. day of ~ovember 2006.
C"-A.w.frAOI 'ct. k~
~otary blic
My commission expires: '1/t IIJ f
COMMONWEALTH OF PENNSYLVANIA
NolariaI Seal
Christina L. Wdfe. NolaIy PubIc
C8rfisIe Boro. Q.mertand Ccunty
My Ca ,lI1lSSiOn ExpIres Sept 1. 2008
Member. Pennsylvania Association Of Nolaries