HomeMy WebLinkAbout01-0838PETITION FOR PROBATE and GRANT OF LETTERS
Estate of
also known as
HEWITT E. LINE N< 21-01- $35
Social Security No 204-03-3747
The petition of the undersigned respectfully represents that'
To
Register of Wills for the
County of Cumberland ~n the
Commonwealth of Pennsylvama
Your pemloner(s), who is/are 18 years of age or older and the
m the last w~ll of the above decedent, dated July 14, 2000
and codmd(s) dated N/A
EXECUTORS named
(state relevenat circumstances, e g renunciation, death of executor, etc )
Decedent was domiciled at death ~n Cumberland County, Pennsylvama, with
hts last famdy or pnnclpal residence at 801 N. HANOVER STREET,
NORTH MIDDLETON TOWNSHIP, CARLISLE, PENNSYLVANIA 17013
(list street, number and municipality)
Decedent, then 80 years of age, died
at ~ HOME, CARLISLE, PENNSYLVANIA
Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted
after execution of the wdl offered for probate, was not the rectum of a hlhng and was never adjudmated
incompetent No Exceptions
September 4, 2001
Decedent at death owned property with estimated values as follows'
(If dommlled in Pa ) All personal property
(If not dommfled tn Pa ) Personal property m Pennsylvania
(If not domlcded ~n Pa ) Personal property m County
Value of real estate ~n Pennsylvama
situated as follows.
$ UNESTIMATED
$ UNESTIMATED
$
$
TOTAL: 0.00
WHEREFORE, pet~Uoner(s) respectfully request(s) the probate of the last wall and codicil(s)
presented herewith and the grant of letters TESTAMENTARY
thereon
I(F. NNETH F.. LINE
1121 GREASON ROAD
CARLISLE~ PENNSYLVANIA 17013
(testamentary, administration c t a administration d b n c t a )
REGINA
225 HIGH MOUNTAIN ROA'I~
CARLISLE, PENNSYLVANIA 17013
OATH Ob' PERSONAL REPRSENTATIVE
COMMONWEATLH OF PENNSYLVANIA
COUNTY OF _CUMBERLAND
The petltloner(s)-abov~'-i~afft6d swear(s) or affirm(s) that the statement m the foregoing pelUon are
true and correct to the best ~f~the':knowledge and behef of petitioner(s) and that as personal represen-
tative(s) of the above deced~n?_~lt~oner(s) w~ll well and truly adm~mster the estate according to,law
Sworn to or aff, rmed and'su~bscn~'ed. ~,,~, ,.~ ~.
SEPTEMBER, 2001-%~,: ',->' (~~ ' ~
Estate of
NO. 21-01- 838
HEWITT E. LINE , Deceased
DECREE OF PROBATE AND GRANT OF LETTERS
AND NOW SEPTEMBER 11 ch , 2001,
the reverse s~de hereof, satisfactory proof hawng been presented before me,
IT IS DECREED that the ~nstrument(s) dated July 14, 2000 __
described theretn be admitted to probate and filed of record as the last will of
HEWITT E. LINE
and Letters Testamentary
are hereby granted to REGINA
and KEI~ETH E LINE
LAUFFER
FEES
Probate, Letters, Etc $ /410.00
Short Certlficates(l ) $ 6.00
x-pages 3.00
Renunciation $
JCP I $ 5.00
Total $ 424.00
Filed 9-7-2001
ROBERT M. F~EY - 01234
ATTORNEY (Sup Ct ! D No )
5 South Hanover Street
Carlisle, Pennsylvania 17013
ADDRESS
(717) 243-5838
PHONE
21-01-838
REGISTER OF WILLS OF CUMBERLAND COUNTY
OATH OF SUBSCRIBING WITNESS
ROBERT M FREY
(each) a subscribing w~tness to the wall presented herewith, (each) being duly quahfied according
to law, depose(s) and say(s) that HE was present and saw HEWlTT E. LINE, the testator, s~gn the
same and that they signed as a w~tness at the request of testator in h~s presence and 0n the
presence of each other) 0n the presence of the other subscribing w~mess(es))
Sworn to or affirmed and subscribed before
me th~s 7 th _day of
SEPTEMBER, 2001
ROBERTM FREY
5 SOUTH HANOVER STREET,
CARLISLE, PA 17013
Regtster
r.REGISTER OF WILLS OF CUMBERLAND COUNTY
OATH OF NONSUBSCRIBING WITNESS
(each) a subscriber hereto, (each) being duly quahfied according to law, depose(s) and say(s) that
they are fanmhar with the signature of HEWITT E. LINE, the testator in the wall presented herewith
and that each believes the signature on the wall is in the handwriting of HEWITT E LINE to the
best of our knowledge and belief
Sworn to or affirmed and subscribed before
me th~s day of
SEPTEMBER, 2001
Register
21-01-838
REGISTER OF WILLS OF CUMBERLAND COUNTY
OATH OF SUBSCRIBING WITNESS
MARY C WERT
(each) a subscribing witness to the will presented herewith, (each) being duly quahfied according
to law, depose(s) and say(s) that SHE was present and saw HEWlTT E. LINE, the testator, sign
the same and that they signed as a witness at the request of testator in his presence and (in the
presence of each other) (in the presence of the other subscribing witness(es))
Sworn to or affmned-.and.su_bs?nbed before
me this 10th ' -' :'
- :- day of MARY C WERT
(.SEPTEMBER, 2001 ~- ( ~ ~
5 SOUTI-I .ANOVER STREET,
~ /' ~f_ ~.~-5'~x.'~.~ Regist'er /f CARLISLE, PA17013
REGISTER OF WILLS OF CUMBERLAND COUNTY
OATH OF NONSUBSCRIBING WITNESS
(each) a subscriber hereto, (each) being duly qualified according to law, depose(s) and say(s) that
they are familiar with the signature of HEWITT E LINE, the testator in the will presented herewith
and that each believes the signature on the will is in the handwriting of HEWlTT E LINE to the
best of our knowledge and belief
Sworn to or affirmed and subscribed before
me this day of
SEPTEMBER, 2001
Register
I05 805 REV 9/86
Th~s is to '~e~ufy th'al' th~hnform'in~n' hlr'~ Y~lv"~n,ls'c'b~'/e'6ilj '~o~lea'fromT~..d6g~n~'c'~ftlfi~te'Vgf dea~/d~y filed'with'me
Loc~ Regtstr~ The ong~n~ cerufi~te wdl~be'fo~deS,to the State y~t~ Records~O~ce for permanent fihng"
' ~ .' WARNING: It IS dlegal to,duphcate,thls copy by,photostat or photograph.
- Fee for this cernficate $200 ~, ~ .... ~ ~ ~ h<
' , 2~-01-838
. ~ " ,;.o . ,.~5.~5, . :~ ~ , , ./,,.,
' '" , ~'7 CERTIFICATE OF DEATH
~,.~ . He~}tt E, Line ": . :~ '~ J5 ,Nale, , 204-- 03 --'3747 September,2001:
, I I , I.. 1920 J,,- ~----- '~-, - '
= ~"= I~, T~, ' ~,r.,~nur~n OX God Home ~% . ~"~' I'~ ' wnl=e
314 Petersburg Road ,5 ' Iwm .,,.~.j.Wennsyl~nia ..... ~ ~"+~ Midd!eton
1. Carlisle,Pe~a. 17013. T~~ '* ~%'"
,. Clarence P. Line , * '~ ~ 5Y Nable Bloser
~ na M. Mutter , LL igh Mo=rain Penna
,~ ~'~.~. ~'"~'. Cemetery. : Twp.
' ' "- ". ~/'.-. ";~J. :~:?~'", ,:*' ."' ':5" ': ,,/'." '~ " "
21-01-838
LAST WILL AND TESTAMENT
OF
HEWITT E. LINE
I, HEWITT E. LINE, widower, of South Mlddleton Township (mmhng address 314
Petersburg Road, Carlisle, Pennsylvania 17013), Cumberland County, Pennsylvania, being of
sound and disposing mind, memory, and understanding, do hereby make, pubhsh, and declare this
as and for my Last Will and Testament, hereby revoking an,d malong void any and all Wills by me
at any time heretofore made
I direct my hereinafter named Executors to pay all of my just debts,and funeral
expenses as soon after my death as may be found convenient to do so I direct that my funeral
services be conducted by Ewing Brothers Funeral Home, 630 South Hanover Street, Carlisle,
Pennsylvania, and that my body be interred on my burial lot beside that of my wife, Alverta R Line,
~n Kutz's Church Cemetery in Middlesex Township, Cumberland County, Pennsylvania
I further direct that all inheritance, transfer, succession, estate, and death taxes Much
may be payable on account of my death, including interest and penalties thereon, shall be paid from
the residue of my estate regardless of whether the assets upon which such taxes are based are
included in my probate estate
2 I give, devise, and bequeath the sum of Five Thousand ($5,000 00) Dollars to the
Official Board of Hlckorytown United Methodist Church located at 1677 Tnndle Road, Carlisle,
Pennsylvania, to be used for such purposes as the Official Board of said Church shall detemmne
3 I give, devise, and bequeath the sum of Two Thousand ($2,000 00) Dollars to each
grandchild of mine who shall survive me by a period of ninety (90) days, their heirs and assigns At
the present time I have two grandchildren by my daughter, Regina Lauffer, five grandchildren by
my son, Clarence E Line, two grandchildren by my son, Kenneth E Line, and two grandcbaldren by
my daughter, Doris Rice
4 If I am stall the owner at the time of my death of the real estate which comprises the
hunting camp owned by me in Potter County, Pennsylvania, in such case I give, devise, and
bequeatii the same, including the household goods and turmsmngs located mere, to my son,
Kenneth E Line, his hears and assigns, provided he shall survive me by a period of ninety (90)
days, but should he fail to so survive me then to such of his two children, their heirs and assigns, as
shall survive me by a period of ninety (90) days, per stirpes
5 I give, devise, and bequeath the sum of Five Thousand ($5,000 00) Dollars to my
friend, Richard Keller, his heirs and assigns, of Rockledge Drive, Carlisle, Pennsylvania, provided
he shall survive me by a period of ninety (90) days but should he fail to so survive me then the
same shall lapse and be added to the residue of my estate
6 I give, devise, and bequeath the sum of Two Thousand ($2,000 00) Dollars to my
brother, Rosco E Line, his heirs and assigns, of The Village of Plainfield in West Pennsboro
Township, Cumberland County, Pennsylvania, provided he shall survive me by a period of mnety
(90) days but should he fail to so survive me then the same shall lapse and be added to the residue
of my estate
7 I give, devise, and bequeath the sum of Two Thousand ($2,000 00) Dollars to my
friend, Raymond Thumma, his hezrs arid assigns, of York Road, Carlisle, Pennsylvama, provided he
shall survive me by a period of ninety (90) days but should he fail to so survive me then the same
shall lapse and be added to the residue of my estate
8 I give, devise, and bequeath the sum of Ten Thousand ($10.000 00) Dollars to my
daagh~cr, t~,egma Laut fer. her heirs and assigns, pmvl,led she shall survive me by a period of ninety
(90) days but should she fall to so survivt. ~ne den to su,'h of her two clnldreu, their he,rs
assignq, as ~hali survive me by a period of ninety (90) days, per stlrpes
9 I give. devise, and bequeath the sum of F,ve Thousand ($5,000 00) Dollars to my
son, Kenneth E Line, his heirs and assigns, provided he shall survive me by a period of ninety (90)
days but should he fail to so survive me then to such of ms two children, their hears and assigns, as
shall survive me by a pemod of ninety (90) days, per stirpes
10 I devise, and Thousand my
dau Doris Rice. her heirs and assi ' (90)
days but should she fail to so survive me then to such of her two cbaldren, their heirs and assigns, as
shall survive me by a period of ninety (90) days, per snrpes
11 I give, devise, and bequeath the sum of Ten Thousand ($10,000 00) Dollars to my
son, Clarence E Line, his heirs and assigns, provided he shall survive me by a period of mnety (90)
days but should he fail to so survive me then to such of his five cbaldren, their heirs and assigns, as
shall survive me by a period of ninety (90) days, per stirpes
12 All of the mst, residue, and remainder of my estate, real, personal, or waxed, and
wheresoever the same may be situate, I give,' devise, and bequeath to my four children, their hen:s
and assigns, provided each of them shall survive me by a period of ninety (90) days, but should any
of my said four children fail to so survive me then the share such deceased child of wane would
have received shall be paid to such of bas or her children as shall survive me by a period of ninety
(90) days, per stirpes, my said four children being Regina Lauffer, of 225 High Mountain Road,
Sbappensburg, Pennsylvania 17257, Clarence E Line, of 2305 Ratner Highway, Carlisle,
Pennsylvania 17013, Kenneth E Line, of 621 Greason Road, Carlisle, Pennsylvania 17013, and
Dons RIce of 635 Greason Road, Carhsle, Pennsylvanla 17013 The share of each cbald, withthe
exception of Clarence E Line, shall be an equal amount and the share which Clarence E Line
should receive shall be reduced by $25,000 00 with that amount divided equally among the shares
of my other three children
13 The unequal bequests made to each of my four cbaldren are intended to
approximately equalize my gifts to each of them after takang into account various sums they
received from me dunng my lifetime
14 I hereby normnate, constitute, and appoint my daughter, Regina Lauffer and my son,
Kenneth E Line, and the survivor of them as Executors of tbas my Last Will and Testament, but
should both of them fall to qualify or cease serving as such, then in such event I nowanate,
constitute, and appoint my daughter, Dons Race and my son, Clarence E Line, and the survivor of
them as alternate or successor co-Executors I further direct that none of them shall be reqmred to
post any bond to secure the faithful performance of his or her duties in the Commonwealth of
Pennsylvama or in any other jurisdiction
IN WITNESS WHEREOF, I have hereunto set my hand and seal to this my Last
Wdi and Testament writteh on'two ( 2 ) pages tbas / ~.~day oI July, 2000
Hewitt E Line
Signed, sealed, published, and declared by HEWlTT E LINE, the Testator above named, as
and for his Last Will and Testament, in our presence, who, in his presence, at his request, and in the
presence of each other, have hereunto subscribed our names as attesting witnesses
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Name of Decedent: Hewitt E. Line
Date of Death: September 4, 2001
Estate No. 21-01-838
To the Register:
I certify that notice of estate administration required by Rule
5.6(a) of the Orphans' Court Rules was served on or mailed to the
following benefIcIaries of the above-captioned estate on
October , 2001.
Name Address
1. Kenneth E. Line 621 Greason Road
Carlisle, PA 17013
2. Regina M. Lauffer 225 High Mountain Road
Shippensburg, PA 17257
3. Clarence E. Line 2305 Ritner Highway
Carlisle, PA 17013
4. Doris J. Rice 635 Greason Road
Carlisle, PA 17013
5. Lt. Erin Christie, USAR 635 Greason Road
Carlisle, PA 17013
6. Andrew Rice 635 Greason Road
Carlisle, PA 17013
7. April Lea Line-Weber 176 Evergreen Road
Shermans Dale, PA 17090
8. Kenneth E. L~ne, Jr. R.R. #2, Box 888
Landisburg, PA 17040
9. Sondra Armold 54 Faith Circle
Carlisle, PA 17013
10. Lance Line 36 Pine Street
Port Allegany, PA 16743
11. Andrea Line 2255 P~leggi Drive, Apt B
Warrlngton, PA 18976
12. Deborah Ocker 29 Stewart Place
Shlppensburg, PA 17257
E
13. Danlelle Line
14. Greg B. Lauffer
15. Brian S. Lauffer
16. Roscoe P. Line
17. Richard Keller
18. Raymond O. Thumma
19. Hickorytown United
Methodist Church
2305 Ritner Highway
Carlisle, PA 17013
209 Schoohouse Lane
Shlppensburg, PA 17257
13525 Scott Road
Waynesboro, PA 17268
103 "A" Street
Plainfield, PA 17081
1586 Rockledge Drive
Carlisle, PA 17013
208 York Road
Carlisle, PA 17013
1677 Trindle Road
Carlisle, PA 17013
Not~ce has now been given to all persons entitled thereto under
Rule 5.6(a) except None
Date: October~, 2001
35 East High Street, Suite 203
Carlisle, PA 17013
Telephone (717) 241-4311
Capacity: Counsel for Personal Representative
Kenneth E. L~ne
IMPORTANT NOTICE
NOTICE OF ESTATE ADMINISTRATION
THIS NOTICE DOES NOT MEAN THAT YOU WILL
RECEIVE ANY MONEY OR PROPERTY FROM
THIS ESTATE OR OTHERWISE
Whether you will receive any money or property will be
determined wholly or partly by the decedent's will. If the
decedent died without a will, whether you will receive any money
or property will be determined by the intestacy laws of
Pennsylvania.
BEFORE THE REGISTER OF WILLS, COUNTY OF CUMBERLAND, PENNSYLVANIA
In re Estate of Hewitt E. Line, deceased
Estate No. 21-01-838
TO:
Regina M. Lauffer
225 High Mountain Road
Shippensburg, PA 17257
Please take notice of the death of decedent and the grant of
letters to the personal representative(s) named below.
The Decedent Hewitt E. Line, died on the 4th day of
September, 2001, at Carlisle, Cumberland County, Pennsylvania.
The Decedent died testate.
The personal representatives of the Decedent are:
Kenneth E. Line
621 Greason Road
Carlisle, PA 17013
Regina M. Lauffer
225 High Mountain Road
Shlppensburg, PA 17257
The will has been filed with the Office of the Register of
Wills of Cumberland County. 1 Courthouse Square, Carlisle, PA
17013. Phone No. 717-240-6345.
A copy of the Will or Petition may be obtained by contacting
the Register of Wills and paying the charges for duplication.
Date: October~, 2001 ~ F.~S u/g~ar~~~
Attorney Supreme Court I.D. #19373
35 East High Street, Suite 203
Carlisle, PA 17013
Telephone (717) 241-4311
Capacity: Counsel for Personal Representative
Kenneth E. Line
IMPORTANT NOTICE
NOTICE OF ESTATE ADMINISTRATION
THIS NOTICE DOES NOT MEAN THAT YOU WILL
RECEIVE ANY MONEY OR PROPERTY FROM
THIS ESTATE OR OTHERWISE
Whether you will receive any money or property will be
determined wholly or partly by the decedent's will. If the
decedent died without a will, whether you wzll recemve any money
or property wmll be determined by the intestacy laws of
Pennsylvania.
BEFORE THE REGISTER OF WILLS, COUNTY OF CUMBERLAND, PENNSYLVANIA
In re Estate of Hewitt E. Lzne, deceased
Estate No. 21-01-838
TO:
Kenneth E. Line
621 Greason Road
Carlisle, PA 17013
Please take notice of the death of decedent and the grant of
letters to the personal representative(s) named below.
The Decedent Hewitt E. Line, died on the 4th day of
September, 2001, at Carlisle, Cumberland County, Pennsylvania.
The Decedent died testate.
The personal representatives of the Decedent are:
Kenneth E. Line
621 Greason Road
Carlisle, PA 17013
Regina M. Lauffer
225 H~gh Mountain Road
Shippensburg, PA 17257
The will has been filed with the Offzce of the Register of
Wills of Cumberland County. 1 Courthouse Square, Carlisle, PA
17013. Phone No. 717-240-6345.
A copy of the Will or Petition may be obtained by contacting
the Register of Wills and paying the charges for duplication.
oc o er , 00
ua,e F. Shugnart; Jr. '
Attorney Supreme Court I.D.
Capacity:
#19373
35 East High Street, Suite 203
Carlisle, PA 17013
Telephone (717) 241-4311
Counsel for Personal Representative
Kenneth E. Line
IMPORTANT NOTICE
NOTICE OF ESTATE ADMINISTRATION
THiS NOTICE DOES NOT MEAN THAT YOU WILL
RECEIVE ANY MONEY OR PROPERTY FROM
THIS ESTATE OR OTHERWISE
Whether you will receive any money or property will be
determined wholly or partly by the decedent's will. If the
decedent died without a will, whether you will receive any money
or property will be determined by the lntestacy laws of
Pennsylvania.
BEFORE THE REGISTER OF WILLS, COUNTY OF CUMBERLAND, PENNSYLVANIA
In re Estate of Hewltt E. Line, deceased
Estate No. 21-01-838
TO:
Clarence E. Line
2305 Ritner Highway
Carlisle, PA 17013
Please take notice of the death of decedent and the grant of
letter~ to the personal representative(s) named below.
The Decedent Hewztt E. Line, died on the 4th day of
September, 2001, at Carlisle, Cumberland County, Pennsylvania.
The Decedent died testate.
The personal representatives of the Decedent are:
Kenneth E. Line
621 Greason Road
Carlisle, PA 17013
Regina M. Lauffer
225 High Mountain Road
Shlppensburg, PA 17257
The will has been filed with the Office of the Register of
Wills of Cumberland County. 1 Courthouse Square, Carlisle, PA
17013. Phone No. 717-240-6345.
A copy of
the Register of Wills and paying the charge,or
Date: October ~, 2001
Dale F. Shug~rq, Jr~
the Will or Petition may be obtained by contacting
duplication.
Capacity:
Attorney Supreme Court I.D. #19373
35 East High Street, Suite 203
Carlisle, PA 17013
Telephone (717) 241-4311
Counsel for Personal Representative
Kenneth E. Line
IMPORTANT NOTICE
NOTICE OF ESTATE ADMINISTRATION
THIS NOTICE DOES NOT MEAN THAT YOU WILL
RECEIVE ANY MONEY OR PROPERTY FROM
THIS ESTATE OR OTHERWISE
Whether you will receive any money or property will be
determined wholly or partly by the decedent's will. If the
decedent died without a will, whether you will receive any money
or property will be determined by the intestacy laws of
Pennsylvania.
BEFORE THE REGISTER OF WILLS, COUNTY OF CUMBERLAND, PENNSYLVANIA
In re Estate of Hewitt E. Line, deceased
Estate No. 21-01-838
TO:
Doris J. Rice
635 Greason Road
Carlisle, PA 17013
Please take notice of the death of decedent and the grant of
letters to the personal representative(s) named below.
The Decedent Hewitt E. L~ne, died on the 4th day of
September, 2001, at Carlisle, Cumberland County, Pennsylvania.
The Decedent died testate.
The personal representatives of the Decedent are:
Kenneth E. Line
621 Greason Road
Carlisle, PA 17013
Regina M. Lauffer
225 High Mountain Road
Shlppensburg, PA 17257
The will has been filed with the Office of the Register of
Wills of Cumberland County. 1 Courthouse Square, Carlisle, PA
17013. Phone No. 717-240-6345.
A copy of the Will or Petition may be obtained by contacting
the Register of Wills and paying the charges~for duplication.
Date: October ~--, 2SOl ~hu/~h~ _j~r.~~/w7 I .
Attorney Supreme Court I.D. #19373
35 East High Street, Suite 203
Carlisle, PA 17013
Telephone (717) 241-4311
Capacity: Counsel for Personal Representative
Kenneth E. Line
IMPORTANT NOTICE
NOTICE OF ESTATE ADMINISTRATION
THIS NOTICE DOES NOT MEAN THAT YOU WILL
RECEIVE ANY MONEY OR PROPERTY FROM
THIS ESTATE OR OTHERWISE
Whether you will receive any money or property will be
determined wholly or partly by the decedent's will. If the
decedent died without a will, whether you will receive any money
or property will be determined by the intestacy laws of
Pennsylvania.
BEFORE THE REGISTER OF WILLS, COUNTY OF CLrMBERLAND, PENNSYLVANIA
In re Estate of Hewltt E. Line, deceased
Estate No. 21-01-838
TO: Lt. Erin Christie, USAR
635 Greason Road
CarlIsle, PA 17013
Please take notice of the death of decedent and the grant of
letters to the personal representative{s) named below.
The Decedent Hewitt E. Line, died on the 4th day of
September, 2001, at Carlisle, Cumberland County, Pennsylvania.
The Decedent died testate.
The personal representatives of the Decedent are:
Kenneth E. Line
621 Greason Road
Carlisle, PA 17013
Regina M. Lauffer
225 High Mountain Road
Shippensburg, PA 17257
The will has been filed with the Office of the Register of
Wills of Cumberland County. 1 Courthouse Square, Carlisle, PA
17013. Phone No. 717-240-6345.
A copy of the Will or Petition may be obtained by contacting
the Register of Wills and paymng the charges fol,dupllcatlon.
Date: October ?, 2001 ~~ r~,/_J
~r~yS~re~e'C~' rt I.D. #19373
35 East High Street Suite 203
Carlisle, PA 17013
Telephone (717) 241-4311
Capacity: Counsel for Personal Representative
Kenneth E. Line
IMPORTANT NOTICE
NOTICE OF ESTATE ADMINISTRATION
THIS NOTICE DOES NOT MEAN THAT YOU WiLL
RECEIVE ANY MONEY OR PROPERTY FROM
THIS ESTATE OR OTHERWISE
Whether you will receive any money or property will be
determined wholly or partly by the decedent's will. If the
decedent died without a will, whether you will receive any money
or property w~ll be determined by the ~ntestacy laws of
Pennsylvania.
BEFORE THE REGISTER OF WILLS, COUNTY OF CUMBERLAND, PENNSYLVANIA
In re Estate of Hewitt E. Line, deceased
Estate No. 21-01-838
TO:
Andrew Rice
635 Greason Road
Carlisle, PA 17013
Please take notice of the death of decedent and the grant of
letters to the personal representative(s) named below.
The Decedent Hewztt E. Line, died on the 4th day of
September, 2001, at Carlisle, Cumberland County, Pennsylvania.
The Decedent dzed testate.
The personal representatives of the Decedent are:
Kenneth E. Lzne
621 Greason Road
Carlisle, PA 17013
Regina M. Lauffer
225 High Mountain Road
Shippensburg, PA 17257
The will has been filed with the Office of the Register of
Wzlls of Cumberland County. 1 Courthouse Square, Carlisle, PA
17013. Phone No. 717-240-6345.
A copy of the Will or Petition may be obtained by contacting
the Register of Wills and paying the charges~or duplication.
Date: October ~, 2SOl <~ ~~. ·/"~/ ~
~ale F. ~hugh~rq/ Jr~
Attorney Suprem~ Coukt I.D. #19373
35 East High Street, Suite 203
Carlisle, PA 17013
Telephone (717) 241-4311
Capaczty: Counsel for Personal Representative
Kenneth E. Line
IMPORTANT NOTICE
NOTICE OF ESTATE ADMINISTRATION
THIS NOTICE DOES NOT MEAN THAT YOU WILL
RECEIVE ANY MONEY OR PROPERTY FROM
THIS ESTATE OR OTHERWISE
Whether you will receive any money or property will be
determined wholly or partly by the decedent's will. If the
decedent died without a will, whether you will receive any money
or property w~ll be determined by the intestacy laws of
Pennsylvania.
BEFORE THE REGISTER OF WILLS, COUNTY OF CUMBERLAND, PENNSYLVA/~IA
In re Estate of Hewitt E. Line, deceased
Estate No. 21-01-838
TO:
Aprml Lea Line-Weber
176 Evergreen Road
Shermans Dale, PA 17090
Please take notice of the death of decedent and the grant of
letters to the personal representative(s) named below.
The Decedent Hewitt E. Line, died on the 4th day of
September, 2001, at Carlisle, Cumberland County, Pennsylvania.
The Decedent died testate.
The personal representatives of the Decedent are:
Kenneth E. Line
621 Greason Road
Carlisle, PA 17013
Regina M. Lauffer
225 High Mountain Road
Shippensburg, PA 17257
The will has been filed with the Office of the Register of
Wills of Cumberland County. 1 Courthouse Square, Carlisle, PA
17013. Phone No. 717-240-6345.
A copy of the Will or Petition may be obtained by contacting
the Register of Wills and paying the charges for duplIcation.
Date: October ~, 2SOl ~~i_r~~ i.D. #19373
35 East High Street, Suite 203
Carlisle, PA 17013
Telephone (717) 241-4311
Capacity: Counsel for Personal Representative
Kenneth E. L~ne
IMPORTANT NOTICE
NOTICE OF ESTATE ADMINISTRATION
THIS NOTICE DOES NOT MEAN THAT YOU WILL
RECEIVE ANY MONEY OR PROPERTY FROM
THIS ESTATE OR OTHERWISE
Whether you will receive any money or property will be
determined wholly or partly by the decedent's will. If the
decedent died without a will, whether you will receive any money
or property will be determined by the lntestacy laws of
Pennsylvania.
BEFORE THE REGISTER OF WILLS, COUNTY OF CUMBERLAND, PENNSYLVANIA
In re Estate of Hewitt E. Line, deceased
Estate No. 21-01-838
TO:
Kenneth E. Line, Jr.
R.R.#2, Box 888
Landlsburg, PA 17040
Please take notice of the death of decedent and the grant of
letters to the personal representative(s) named below.
The Decedent Hewitt E. Line, died on the 4th day of
September, 2001, at Carlisle, Cumberland County, Pennsylvania.
The Decedent died testate.
The personal representatives of the Decedent are:
Kenneth E. Line
621 Greason Road
Carlisle, PA 17013
Regina M. Lauffer
225 High Mountain Road
Shippensburg, PA 17257
The will has been filed with the Office of the Register of
Wills of Cumberland County. 1 Courthouse Square, Carlisle, PA
17013. Phone No. 717-240-6345.
A copy of the Will or Petition may be obtained by contacting
the Register of Wills and paying the charges for~plication.
Date: OctoberZ' 2001 Da~e F.~Shug~h//~art,~Jr~
Attorney Supreme Court I.D. #19373
35 East High Street, Suite 203
Carlisle, PA 17013
Telephone (717) 24t-4311
Capacity: Counsel for Personal Representative
Kenneth E. Line
IMPORTANT NOTICE
NOTICE OF ESTATE ADMINISTRATION
THIS NOTICE DOES NOT MEAN THAT YOU WILL
RECEIVE ANY MONEY OR PROPERTY FROM
THIS ESTATE OR OTHERWISE
Whether you will receive any money or property will be
determined wholly or partly by the decedent's will. If the
decedent died without a will, whether you will receive any money
or property will be determined by the zntestacy laws of
Pennsylvania.
BEFORE THE REGISTER OF WILLS, COUNTY OF CUMBERLAND, PENNSYLVANIA
In re Estate of Hewitt E. Line, deceased
Estate No. 21-01-838
TO:
Sondra Armold
54 Faith Circle
Carlisle, PA 17013
Please take notice of the death of decedent and the grant of
letters to the personal representative(s) named below.
The Decedent Hewltt E. Line, died on the 4th day of
September, 2001, at Carlisle, Cumberland County, Pennsylvania.
The Decedent died testate.
The personal representatives of the Decedent are:
Kenneth E. L~ne
621 Greason Road
Carlisle, PA 17013
Regina M. Lauffer
225 High Mountain Road
Sh~ppensburg, PA 17257
The will has been filed with the Office of
wills of Cumberland County. 1 Courthouse Square,
17013. Phone No. 717-240-6345.
the Register of
Carlisle, PA
A copy of the Will or Petition may be obtained by contacting
the Register of Wills and paying the charges fo~ duplication.
Date: October ~, 2001 ~~~ ~
Dale F. Shughart, Jr.
Attorney Supreme Court I.D. ~19373
35 East High Street, Suite 203
Carlisle, PA 17013
Telephone (717) 241-4311
Capacity: Counsel for Personal Representative
Kenneth E. Line
IMPORTANT NOTICE
NOTICE OF ESTATE ADMINISTRATION
THIS NOTICE DOES NOT MEAN THAT YOU WILL
RECEIVE ANY MONEY OR PROPERTY FROM
THIS ESTATE OR OTHERWISE
Whether you will receive any money or property will be
determined wholly or partly by the decedent's will. If the
decedent died without a will, whether you will receive any money
or property will be determined by the intestacy laws of
Pennsylvania.
BEFORE THE REGISTER OF WILLS, COIINTY OF CUMBERLAND, PENNSYLVANIA
In re Estate of Hewitt E. Line, deceased
Estate No. 21-01-838
TO:
Lance Line
36 Pine Street
Port Allegany,
PA 16743
Please take notice of the death of decedent and the grant of
letters to the personal representative(s) named below.
The Decedent Hewltt E. Line, died on the 4th day of
September, 2001, at Carlisle, Cumberland County, Pennsylvania.
The Decedent died testate.
The personal representatives of the Decedent are:
Kenneth E. Line
621 Greason Road
Carlisle, PA 17013
Regina M. Lauffer
225 High Mountain Road
Shippensburg, PA 17257
The will has been filed with the Office of
Wills of Cumberland County. 1 Courthouse Square,
17013. Phone No. 717-240-6345.
the Register of
Carlisle, PA
A copy of the Will or Petition may be obtained by contacting
the Register of wills and paying the charges for duplication.
Date: October ~, 2001 Dale~~F ~h~/'~h~.
Attorney Supreme Court I.D. #19373
35 East High Street, Suite 203
Carlisle, PA 17013
Telephone (717) 241-4311
Capacity: Counsel for Personal Representative
Kenneth E. Line
IMPORTANT NOTICE
NOTICE OF ESTATE ADMINISTP. ATION
THIS NOTICE DOES NOT MEANTHAT YOU WILL
RECEIVE ANY MONEY OR PROPERTY FROM
THIS ESTATE OR OTHERWISE
Whether you will receive any money or property will be
determined wholly or partly by the decedent's will. If the
decedent died without a will, whether you Will receive any money
or property will be determined by the intestacy laws of
Pennsylvania.
BEFORE THE REGISTER OF WILLS, COUNTY OF CUMBERLAND, PENNSYLVANIA
In re Estate of Hewitt E. Line, deceased
Estate No. 21-01-838
TO:
Andrea Line
2255 Pileggl Drive, Apt B
Warrington, PA 18976
Please take notice of the death of decedent and the grant of
letters to the personal representative(s) named below.
The Decedent Hewitt E. Line, died on the 4th day of
September, 2001, at Carlisle, Cumberland County, Pennsylvania.
The Decedent d~ed testate.
The personal representatives of the Decedent are:
Kenneth E. Lmne
621 Greason Road
Carlisle, PA 17013
Regina M. Lauffer
225 High Mountain Road
Shippensburg, PA 17257
The will has been filed with the Office of the Register of
Wills of Cumberland County. 1 Courthouse Square, Carlisle, PA
17013. Phone No. 717-240-6345.
A copy of the Will or Petition may be obtained by contacting
the Regzster of Wills and paying the charges fo~ ~upl~catlon.
Date: October~, 2001 ~ g~)a~rt,~Jr.~u
Attorney Supreme Court I.D. #19373
35 East H~gh Street, Suite 203
Carlisle, PA 17013
Telephone (717) 241-4311
Capacity: Counsel for Personal Representative
Kenneth E. L~ne
IMPORTANT NOTICE
NOTICE OF ESTATE ADMINISTRATION
THIS NOTICE DOES NOT MEAN THAT YOU WILL
RECEIVE ANY MONEY OR PROPERTY FROM
THIS ESTATE OR OTHERWISE
Whether you will receive any money or property will be
determined wholly or partly by the decedent's will. If the
decedent died without a will, whether you will receive any money
or property will be determined by the intestacy laws of
Pennsylvania.
BEFORE THE REGISTER OF WILLS, COUNTY OF CUMBERLAND, PENNSYLVANIA
In re Estate of Hewltt E. Line, deceased
Estate No. 21-01-838
TO:
Deborah Ocker
29 Stewart Place
Shippensburg, PA 17257
Please take notice of the death of decedent and the grant of
letters to the personal representative(s) named below.
The Decedent Hewitt E. Line, died on the 4th day of
September, 2001, at Carlisle, Cumberland County, Pennsylvania.
The Decedent died testate.
The personal representatIves of the Decedent are:
Kenneth E. Line
621 Greason Road
Carlisle, PA 17013
Regina M. Lauffer
225 High Mountain Road
Shippensburg, PA 17257
The will has been filed with the Office of
Wills of Cumberland County. 1 Courthouse Square,
17013. Phone No. 717-240-6345.
the Register of
Carlisle, PA
A copy of the Will or Petition may be obtained by contacting
the Register of Wills and paying the charges/~r duplication.
Date: October ~, 2001 ~hu~har~~
Attorney Supreme Court I.D. ~19373
35 East High Street, Suite 203
Carlisle, PA 17013
Telephone (717) 241-4311
Capacity: Counsel for Personal Representative
Kenneth E. L~ne
IMPORTANT NOTICE
NOTICE OF ESTATE ADMINISTRATION
THIS NOTICE DOES NOT MEAN THAT YOU WILL
RECEIVE ANY MONEY OR PROPERTY FROM
THIS ESTATE OR OTHERWISE
Whether you will receive any money or property will be
determined wholly or partly by the decedent's will. If the
decedent died without a will, whether you will receive any money
or property will be determined by the intestacy laws of
Pennsylvania.
BEFORE THE REGISTER OF WILLS, COUNTY OF CUMBERLAND, PENNSYLVANIA
In re Estate of Hewitt E. Line, deceased
Estate No. 21-01-838
TO: Danielle Line
2305 Ritner Highway
Carlisle, PA 17013
Please take notice of the death of decedent and the grant of
letters to the personal representative(s) named below.
The Decedent Hewitt E. Line, died on the 4th day of
September, 2001, at CarlIsle, Cumberland County, Pennsylvania.
The Decedent died testate.
The personal representatives of the Decedent are:
Kenneth E. Line
621 Greason Road
Carlisle, PA 17013
R~gina M. Lauffer
225 High Mountain Road
Shlppensburg, PA 17257
The will has been filed with the Office of
Wills of Cumberland County. 1 Courthouse Square,
17013. Phone No. 717-240-6345.
the Register of
Carlisle, PA
A copy of the Will or Petition may be obtained by contacting
the Register of Wills and paying the charges fo~/~d~pllcatlon.
Date: October ~, 2001 ~~ha~r~t,~"U ~
Attorney Supreme Court I.D. #19373
35 East High Street, Suite 203
Carlisle, PA 17013
Telephone (717) 241-4311
Capacity: Counsel for Personal Representative
Kenneth E. Line
IMPORTANT NOTICE
NOTICE OF ESTATE ADMINISTRATION
THIS NOTICE DOES NOT MEANTHAT YOU WILL
RECEIVE ANY MONEY OR PROPERTY FROM
THIS ESTATE OR OTHERWISE
Whether you will receive any money or property will be
determined wholly or partly by the decedent's will. If the
decedent died without a will, whether you will receive any money
or property will be determined by the lntestacy laws of
Pennsylvania.
BEFORE THE REGISTER OF WILLS, COUNTY OF CUMBERLAND, PENNSYLVANIA
In re Estate of Hewitt E. Line, deceased
Estate No. 21-01-838
TO:
Roscoe P. Line
103 "A" Street
Plainfield, PA 17081
Please take notice of the death of decedent and the grant of -
letters to the personal representative(s) named below.
The Decedent Hewltt E. Line, died on the 4th day of
September, 2001, at Carlisle, Cumberland County, Pennsylvania.
The Decedent died testate.
The personal representatives of the Decedent are:
Kenneth E. Line
621 Greason Road
Carlisle, PA 17013
Regina M. Lauffer
225 High Mountain Road
Shippensburg, PA 17257
The will has been filed with the Office of the Register of
Wills of Cumberland County. 1 Courthouse Square, Carlisle, PA
17013. Phone No. 717-240-6345.
A copy of the Will or Petition may be obtained by contacting
the Register of Wills and paying the charges fo~uplicatlon.
Date: October ~, 2001
Dale F. Shugha_
Attorney Supreme Court I.D. ~19373
35 East High Street, Suite 203
Carlisle, PA 17013
Telephone (717) 241-4311
Capacity: Counsel for Personal Representative
Kenneth E. Line
IMPORTANT NOTICE
NOTICE OF ESTATE ADMINISTRATION
THIS NOTICE DOES NOT MEAN THAT YOU WILL
RECEIVE ANY MONEY OR PROPERTY FROM
THIS ESTATE OR OTHERWISE
Whether you will receive any money or property will be
determined wholly or partly by the decedent's will. If the
decedent died without a will, whether you will receive any money
or property will be determined by the intestacy laws of
Pennsylvanza.
BEFORE THE REGISTER OF WILLS, COUNTY OF CUMBERLAND, PENNSYLVANIA
In re Estate of Hewitt E. Line, deceased
Estate No. 21-01-838
TO:
Richard Keller
1586 Rockledge Drive
Carlisle, PA 17013
Please take notice of the death of decedent and the grant of
letters to the personal representative(s) named below.
The Decedent Hewitt E. Line, died on the 4th day of
September, 2001, at Carlisle, Cumberland County, Pennsylvania.
The Decedent died testate.
The personal representatives of the Decedent are:
Kenneth E. Line
621 Greason Road
Carlisle, PA 17013
Regina M. Lauffer
225 High Mountain Road
Shippensburg, PA 17257
The will has been filed with the Office of
Wills of Cumberland County. 1 Courthouse Square,
17013. Phone No. 717-240-6345.
the Register of
Carlisle, PA
A copy of the Will or Petition may be obtained by contacting
the Register of Wills and paying the charges fo~ duplication.
Attorney Supreme Court I.D. #19373
35 East High Street, Suite 203
Carlisle, PA 17013
Telephone (717) 241-4311
Capacity: Counsel for Personal Representative
Kenneth E. Line
IMPORTANT NOTICE
NOTICE OF ESTATE ADMINISTRATION
THIS NOTICE DOES NOT MEA~ THAT YOU WILL
RECEIVE ANY MONEY OR PROPERTY FROM
THIS ESTATE OR OTHERWISE
Whether you will receive any money or property will be
determined wholly or partly by the decedent's will. If the
decedent died without a will, whether you will receive any money
or property will be determined by the lntestacy laws of
Pennsylvania.
BEFORE THE REGISTER OF WILLS, COUNTY OF CUMBERLAND, PENNSYLVANIA
In re Estate of Hewitt E. Line, deceased
Estate No. 21-01-838
TO:
Raymond O. Thumma
208 York Road
Carlisle, PA 17013
Please take not~ce of the death of decedent and the grant of
letters to the personal representative(s) named below.
The Decedent Hewitt E. Line, died on the 4th day of
September, 2001, at Carlisle, Cumberland County, Pennsylvania.
The Decedent d~ed testate.
The personal representatives of the Decedent are:
Kenneth E. L~ne
621 Greason Road
Carlisle, PA 17013
Regina M. Lauffer
225 High Mountain Road
Shippensburg, PA 17257
The will has been filed with the Office of the Register of
Wills of Cumberland County. 1 Courthouse Square, Carlisle, PA
17013. Phone No. 717-240-6345.
A copy of the Will or Petition may be obtained by contacting
the Register of wills and paying the charges for duplication.
Date: October ~., 2001 <>~ ~ ~
Dale F. Shughart, Jr.
Attorney Supreme Court I.D. #19373
35 East High Street, Suite 203
Carlisle, PA 17013
Telephone (717) 241-4311
Capacity: Counsel for Personal Representative
Kenneth E. Line
IMi~ORTA/~f NOTICE
NOTICE OF ESTATE ADMINISTRATION
THIS NOTICE DOES NOT MEAN THAT YOU WILL
RECEIVE ANY MONEY OR PROPERTY FROM
THIS ESTATE OR OTHERWISE
Whether you will receive any money or property will be
determined wholly or partly by the decedent's will. If the
decedent died without a will, whether you will receive any money
or property will be determined by the intestacy laws of
Pennsylvania.
BEFORE THE REGISTER OF WILLS, COUNTY OF CUMBERLAND, PENNSYLVANIA
In re Estate of Hewitt E. Line, deceased
Estate No. 21-01-838
TO:
Hlckorytown United Methodist Church
1677 Trindle Road
Carlisle, PA 17013
Please take notice of the death of decedent and the grant of
letters to the personal representative(s) named below.
The Decedent Hewltt E. Line, died on the 4th day of
September, 2001, at CarlIsle, Cumberland County, Pennsylvanma.
The Decedent died testate.
The personal representatives of the Decedent are:
Kenneth E. Line
621 Greason Road
Carlisle, PA 17013
Regina M. Lauffer
225 High Mountain Road
Shlppensburg, PA 17257
The will has been filed with the Office of the Register of
Wills of Cumberland County. 1 Courthouse Square, Carlisle, PA
17013. Phone No. 717-240-6345.
A copy of the Will or Petition may be o~ta~lned by contacting
the Register of Wills and paying the charge~6~ duplication.
Date: October ~, 2001 ~ ~L//!_~/~
Dale F. Shughart, Jr.
Attorney Supreme Court I.D. #19373
35 East High Street, Suite 203
Carlisle, PA 17013
Telephone (717) 241-4311
CapacIty: Counsel for Personal Representative
Kenneth E. Line
IMPORTANT NOTICE
NOTICE OF ESTATE ADMINISTRATION
THIS NOTICE DOES NOT MEAN T~AT YOU WILL
RECEIVE ~ MONEY OR PROPERTY FROM
THIS ESTATE OR OTHERWISE
Whether you will receive any money or property will be
determined wholly or partly by the decedent's will. If the
decedent died without a will, whether you will receive any money
or property will be determined by the intestacy laws of
Pennsylvania.
BEFORE THE REGISTER OF WILLS, COUNTY OF CUMBERLAND, PENNSYLVANIA
In re Estate of Hewltt E. Line, deceased
Estate No. 21-01-838
TO:
Greg B. Lauffer
409 Schoohouse Lane
Shlppensburg, PA 17257
Please take notice of the death of decedent and the grant of
letters to the personal representative(s) named below.
The Decedent Hewitt E. Line, died on the 4th day of
September, 2001, at Carlisle, Cumberland County, Pennsylvania.
The Decedent d~ed testate.
The personal representatives of the Decedent are:
Kenneth E. Line
621 Greason Road
Carlisle, PA '17013
Regina M. Lauffer
225 High Mountain Road
Shlppensburg, PA 17257
The will has been filed with the Office of the Register of
Wills of Cumberland County. 1 Courthouse Square, Carlisle, PA
17013. Phone No. 717-240-6345.
A copy of the Will or Petition may be obtained by contacting
the Register of Wills and paying the charges~f~rdupllcatlon.
Date: October ~, 2001 ~ ~/~ ~/ ///~
Dale F. Shughart, Jr.
Attorney Supreme Court I.D. #19373
35 East High Street, Suite 203
Carlisle, PA 17013
Telephone (717) 241-4311
Capacity: Counsel for Personal Representative
Kenneth E. Line
IMPORTANT NOTICE
NOTICE OF ESTATE ADMINISTRATION
THIS NOTICE DOES NOT MEAN THAT YOU WiLL
RECEIVE ANY MONEY OR PROPERTY FROM
THIS ESTATE OR OTHERWISE
Whether you will receive any money or property will be
determined wholly or partly by the decedent's will. If the
decedent died without a will, whether you will receive any money
or property will be determined by the ~ntestacy laws of
Pennsylvania.
BEFORE THE REGISTER OF WILLS, COUNTY OF CUMBERLAND, PENNSYLVANIA
In re Estate of Hewitt E. Line, deceased
Estate No. 21-01-838
TO:
Brian S. Lauffer
13525 Scott Road
Waynesboro, PA 17268
Please take notice of the death of decedent and the grant of
letters to the personal representative(s) named below.
The Decedent Hewitt E. Line, died on the 4th day of
September, 2001, at Carlisle, Cumberland County, Pennsylvania.
The Decedent died testate.
The personal representatives of the Decedent
are:
Kenneth E. Line
621 Greason Road
Carlisle, PA 17013
Regina M. Lauffer
225 High Mountain Road
Shippensburg, PA 17257
The wmll has been filed with the Office of
Wills of Cumberland County. 1 Courthouse Square,
17013. Phone No. 717-240-6345.
the Register of
Carlzsle, PA
A copy of the Will or Petition may be obtained by contacting
the Regmster of Wills and paying the charges,fo/~upl~cation.
Date: October ~ 2001 D~alo~..~.~Sh~~] Ir.~
Attorney Supreme Court I.D. #19373
35 East Hmgh Street, Suite 203
Carlisle, PA 17013
Telephone (717) 241-4311
CapacIty: Counsel for Personal Representatmve
Kenneth E. Line
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU DE INDIVIDUAL TAXES
DEPT 280601
HARRISBURG PA 17128 0601
RECEIVED FROM
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
REV-1162 EX(11-96)
NO. CD 000572
FREY ROBERT M
5 S HANOVER STREET
CARLISLE, PA 17013
........ fold
ESTATE INFORMATION SSN 204-03-3747
FILE NUMBER 21-2001- 0838
DECEDENT NAME LINE HEWlTT E
DATE OF PAYMENT 11/29/2001
POSTMARK DATE 00/00/0000
COUNTY CUMBERLAND
DATE OF DEATH 09/04/2001
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $29,483.25
TOTAL AMOUNT PAID:
$29,483.25
REMARKS: ROBERT FREY SR
SEAL
CHECK# 1007
INITIALS AC
RECEIVED BY
MARY C. LEWIS
REGISTER OF WILLS
REGIS~fER OF WILLS
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT 280601
HARRISBURG, PA 17128-0601
REV-1500 ._ OFFICIAL USE ONLY
INHERITANCE TAX RETURN F,'E.UMBE.
RESIDENT DECEDENT 2 0 0
COUNTY CODE yEAR NUMBER
DECEDENT'S NAME (LAST FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
L~ne, Hewhtt E 204-03-3747
3ATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR)
9/4/2001 9/24/1920 REGISTER OF WILLS
APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
[] 10nglnal Return E-~ 2 Suppremental Return E~ 3 Rernamder Return (date of death pn~. to 1213.82)
[] 4 L*m~ted Estate [] 5 Federal Estate Tax Return Required
~-16 DecedentDledTestate(At~achcopyofW,I,) E~7 DecedefltMalntalnedaLivlngTrust(At~achcop¥ofTrust) __S TotalNu~berofS.feDeposltBOXeS
I~ 9 Llbgabo. Proce~ds Received [] 10 Spousal Po.ri, Credit (date ef Ceath bet~h~r112-3, 91 and , 1-95) C--Il 1 Election to tax under Sec 9t 13(A) (Attach Sch 0
~' :~THIS SECTION MUS¥ r~E COMPI~ETED.' ALL C~RRESP,~NDENCE~AND CONFIDENTI~,TAX iNE~RMATiON Shoufib',BE DiRECTEDT0: ~:
UJ
Z
Robert M Frey
FtRM NAME (If Applicable)
Frey and Tdey
(7t 7)243-5838
COMPLETE MAILING ADDRESS
5 South Hanover Street
Carlisle, Pennsylvama
5 South H15
O
X
1 Real Estate (Schedule A) (1) 673,800
2 Stocks and Bonds (Schedule B) (2) NONE ~ ~
3 Closely Held CorpOrahon, Paflnersh~porSole-Propnetorsh~p (3) NONE ~ ";
4 Mortgages & Notes Receivable (Schedule D) (4) NONE
5 Cash, Bank Deposds & Miscellaneous Personal Properly
(Schedule E) (5) 54;~03
6 Jo~ntlyOwnedPropedy(ScheduleF) (6) NONE ~ .
E~ Separate Bdlmg Requested
7 Inter-Vwos Transfer & Miscellaneous Non-Probate Property
(Sched~Jle G er L) (7) 12~962
8 TOTAL GROSS ASSETS (total Lines 1-7) (8)
9 Funeral Expenses & Admmmtratlve Costs (Schedule H) (9) 80,691
10 Debts ol Decedent, Mortgage Llablhtles & L~ens (Schedule I) 10) 2,229
11 TOTAL DEDUCTIONS (total Lines 9 & 10) (11)
12 NET VALUE OF ESTATE (Line 8 minus Line 11) (12)
13 Chantable and Governmental Bequests/Sec 9113 Trusts for which an elechon to tax has not
been made (Schedule J) (13)
14 Nel Value Subject to Tax (Line 12 minus Line 13) (14)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
Amount of L~ne 14 taxable at the spousal tax
rate ,or transfers under Sec 9116 (a)(1 2)
x 0__ (15)
16 AmountofLme14taxableathnealrate 644,145 x 0 45 (16)
17 AmountofL~ne14taxableats~bhngrate x 12 (17)
18 Amount of Lme14 taxable at co[lateral rate r 9,000 X 15 (18)
19 Tax Due
(19)
OFFICIAL USE ONLY
741,065
82,920
658~145
5,000
653,145
0
28,987
0
1,350
30,337
f L~ne, mewl~t~ b 204-U3-3747
2t,'$ ,
De~eden~'$ Complete Address'
STREET ADDRESS
801 North Hanover Street
CITY
Car Is e
ZIP
PASTATE 17O13
Tax Payments and Credits
I Tax Due (Page 1 L~ne 19) (1) 30,337
2 Credds/Payments
A Spousal Poverb/Credit 0
BPnor Payments 29~483
C D~scount 1,552
Total Credits (A + B + C ) (2) 31~035
3 interest/Penally If apphcable
~) Interest
E Penally
Total InterestJPenally ( D + E ) (3) 0
4 Ir L~ne 2 Js greater than L~ne I + Line 3, enler the difference This m the OVERPAYMENT
Check box on Page I Line 20 to request a refund
(4) 698
S h' hne 1 + tine 3 ~s greater than line 2, enter the d~fference Th~s m the TAX DUE (5) 0
A Enter the interest on the tax due (5A)
e Enter the lola~ of Line 5 + 5A ThCs is the BALANCE DUE (5B) 0
Make Check Payable to REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
a relaln the use or Income of the property transferred, L.] IXI
nght to designate who shall use the properb/transferred or ~ts raceme, LJ ~
b
C retalna reverstonan/interesl, or U --Ixl
receive the promise for life of edher payments, benefits or care? U L-~
without receiving adequate consideration? [] []
own an "In trust for" or payable upon death bank account or securdy at his or her death? U L~
decedent
contains a beneficlaP/deslg nat.on'~ [] []
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE it AS PART OF THE RETURN
SlGNATUR~PERSONRESPONSIBLEFOR[=I[Z~N(~RETUR~J []-) ~ ~._... ~ ' DATE~'~I~.. o ~-.
(2) -
a°OReSS(1)I~nneth E. Linde, 621 Greasq~]~oad, Carhsle PA 17013
(2) Re~lna M. Lauffer, 225 High Mou~ain Road, Shtppensburg PA 17257
SIGNATURE Of PREPARER OTHER THAN REPRESENTATIVE DATE
ADDRESS
5 South Hanover Street, Carlisle, Pennsylvania 17013
SCHEDULE A
REAL ESTATE
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Hewl~tt E Line 21-01-0838
ALL REAL PROPERTY OWNED SOLELY OR AS A TENANT IN COMMON MUST BE REPORTED AT FAIR MkRKET VALUE Fair market value ~s defined as the price at which
property would be exchanged between a w~ilmg buyer and a wdlmg seller, nedher being compelled to buy or sell, t)oth hawng reasonable knowledge d [he relevant facts REAL
PROPERTY WHICH IS JOINTLY OWNED WITH RIGHT OF SURVIVORSHIP MUST BE DISCLOSED ON SCHEDULE F
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
I 650,000
314 Petersburg Road, South M~ddleton Township, Cumberland County, Cadlsle 77A(+ or -)
Note 2002 Tax Assessed Fair Market Value is $370,080 00
Real Estate, Cabin, Potter County, Lot 21, Part of Warren 2132 North of Route 6 at Denton H~II
SEE ATTACHED FOR DESCRIPTIONS OF ABOVE PROPERTIES
TOTAL (Also enter on I~ne 1, Recapitulation)
(If more space Is needed, ~nsert additional sheets of the same s~ze)
23,800
$ 673,800
17013
Phone (717! 243-5102
O~ober16,2001
Executors of the Estate of Hewltt E Line
c/o Robed M Frey
5 South Hanover Street
Carhsre, PA 17013
Re
Appraisal of Farm containing approximately
77 acres, more or less at 314 Petersburg Road
Carhsle, PA, owned by Hew~tt E L~ne
Dear Executors
At your request, I have appraised the farm contalmng approximately 77 acres,
more or less, located m South MIddleton Township, Cumberland County,
Pennsylvama which was owned by Hew~tt E Line at the hme of h~s death on
September 4, 2001, and which farm ~s ~mproved with vanous farm buddings and a
dwelhng house known as 314 Petersburg Road, Carhsle, PA 17013
In my op~mon, the fair market value of this property as of the date of death of Mr
L~ne on September 4, 2001 was $650,000 00
I have no interest of any kind in the Estate of Hewltt E L~ne, and th~s appraisal
is submitted by me based on my more than 40 years expenence as an acbve real
estate broker ~n Cumberland County, Pennsylvama
Very truly yours~
L B Phllhps, Jr
LBP/tl
LEGAL DESCRIPTION FOR HOUSE AND LAND OF
HEWITT E. LINE ESTATE
ALL THAT CERTAIN tract of land wdh the Improvements thereon erected
situate in South MIddleton Township, Cumberland County, Pennsylvama.
bounded and descnbed in accordance with draft of survey by Roger C Watson.
Surveying Services. Inc in 2001, a copy of which reduced m size by 50% is
attached hereto and Incorporated herein by reference, as follows
BEGINNING at a pmnt in the original center line of 33 feet w~de
Petersburg Road at the southeastern corner of land now or formerly of Cart~sle
EvangeJlcel Free Church which point is m the western extension of the northern
JJne of Limestone Road. thence from said point of place of beginning along sa~d
original center line of 33 feet wide Petersburg Road. South 04 degrees 02
minutes 02 seconds East a d~stance of 925 30 feet to a point ~n line of ~and now
or forrnedy of Residential Homes Company. thence along Jlne of said land now or
formerly of Residential Homes Company. South 73 degrees 40 minutes 23
seconds West (attached draft erroneously says South 73 degrees 40 m~nutes 23
seconds East) a d~stance of 1786 44 feet to a point in line of land now or formedy
of Un,on Quarries. Inc. thence along I~ne of sa~d land now or formerly of Union
Quarries. the following three courses and distances (1) NortJ~ 35 degrees 43
minutes 42 seconds West a distance of 680 95 feet to a point. (2) North 22
degrees 41 minutes 18 seconds West a distance of 135 10 feet to a point, and
(3) North 12 degrees 20 minutes 46 seconds West a distance of 132 43 feet to a
point, thence still along line of sa~d land now or formedy of Union Quarries. thc
and continuing along line of land now or formerly of Ralph C Otto North 17
degrees 34 minutes 25 seconds West a dis ance of 357 83 feet to a point, thence
sbll along I~ne of said land now or formerly of Ralph C Otto. North 18 degrees 31
minutes 19 seconds West a distance of 721 66 feet to a point in hne of land now
or formerly of Robert L Meals. et al. thence along line of said land now or
formedy of Robert L Mea s. et al. North 83 degrees 19 minutes 47 seconds
East (attached draft erroneously says North 82 degrees 22 minutes 26 seconds
West) a distance of 1582 68 feet to a point, thence st~ll along line of said land
now or formerty of Robed L Meals. et al. North 82 degrees 22 minutes 26
seconds East a distance of 82 26 feet to a point at the northwest comer of said
land now or formedy of Cadlsle Evangelical Free Church. thence along line of
said land now or formedy Of Cartlsle Evangehcal Free Church. the following two
courses and distances (1) South 05 degrees 06 minutes 30 seconds East a
d~stance of 571 08 feet to a point, and (2) North 84 degrees 53 minutes 30
seconds East a distance of 754 05 feet to a point ~n the original center line of 33
feet w~de Petersburg Road at the Place of BEGINNING
THE ABOVE described tract of land contains a total of 77 1069 acres.
more or less. and ~ncludes the dwelling house and barn and other improvements.
which have a ma~ling, address of 314 PeJersburg Road. Carlisle. Pennsylvania.
17013
THE ABOVE descnbed tract of land [s subject to ex~shng easements for
storm water and for public roads and for public utlhhes and for the access
easement for Lot No 2 which was conveyed to Cad~sle Evangelical Free Church
by deed recorded ~n Cumberland County Deed Book 150. Page 1131 and which
access easement Is the westward extension of L~mestone Road as set forth In
said deed from Hew~tt E Line to Carlisle Evangelmal Free Church dated and
recorded December 23. 1996 m Deed Book 150. Page 1131. and Is shown on
Plan recorded m Cumberland County Plan Book 73. Page 110
THE ABOVE described tract of land is the remaining portion o[ the larger
tract of land which Harold Lebo and Eddh M Lebo, husband and wde. by deed
dated January 2, 1953 and recorded January 2. 1953. and subsequently re-
recorded on February 5. 1990 in the Office of the Recorder of Deeds in and for
Cumberland County m Carlisle. Pennsylvama ~n Deed Book "K." Volume 34.
Page 16. granted and conveyed to Hew~tt E Line and Alverta R Line. husband
and w~fe The sa~d Alverta R Line having d~ed on April 15. 1996. t~tle to the
same remained vested by operation of law solely in her surviving spouse. Hewdt
E Line
69te No. 01-451 Paae
UNIFORM RESIDENTIAL APPF
ES~"S~V~UE .~ga~, - $, . -.. 5,500 ~on~st~p~ch(soch~,s~eolc~t~si~e,
G~ Sq R ~S ~
Oepmcia~on 25,0261 [ =S 25,026
~E) E~ ~E MARK~VALU[ AS D~JH~, OF T~E R~L ~ROPE~ ~TIS ~E SUBJECT OF THiS R~O~ ~c )
Freddie Mac Form 70 6/93
NEW DESCRIPTION FOR
POTTER COUNTY CABIN
OF LINE ESTATE
THE ABOVE described lot of land ~s shown on Survey Plat prepared for the
Estate of Hew~tt E L~ne/Kenneth E L~ne by Robert W T~ngley, a copy of which reduced
50% m s~ze ~s attached hereto and Incorporated herern by reference, and as shown
on sa~d Survey Plat ~s descnbed as follows
ALL THAT CERTAIN p~ece, parcel, or lot of land situate, lying and being m the
Township of Sweden, County of Potter and State of Pennsylvania, bounded and
described as follows
BEGINNING at a p~pe on the western hne of an existing gravel dr~ve, which p~pe
at the place of beginning is 25 feet North of the northeast corner of Lot No 5, thence at
the place of beg~nmng along hne of land now or formerly of Robert Bdtekoff, North 45
degrees 59 minutes 54 seconds West a d~stance of 129 2 feet to a p~pe in hne of land
now or formerly of Robed Bdtekoff which p~pe Is 24 5 feet Nodh of the northwestern
corner of sa~d Lot No 5, thence along hne of said land now or formedy of Robert
Bdtekoff, North 33 degrees 31 minutes 46 seconds East a distance of 156 38 feet to a
pipe, thence still along hne of said land nw or formerly of Robed Blltekoff, South 52
degrees 47 m~nutes 12 seconds East a distance of 129 00 feet to a pipe, thence
South 34 degrees 05 minutes 31 seconds West a d~stance of 171 58 feet along an
existing gravel drive to a p~pe at the Place of BEGINNING
THE ABOVE lot of land as descnbed ~n accordance w~th said Survey Plat
contains an area of 20,984 square feet, more or less, and has thereon erected a
seasonal dweJhnq and other ~mprovements
THE LOT of ground described above ~s all of the property which Paul Irv~ne and
SteJla Irvme, husband and wife, by deed dated December 19, 1974 and recorded
January 6, 1975 in the Office of the Recorder of Deeds of Potter County m Deed Book
196, Page 132, granted and conveyed to Hewltt E Line, whose Executors are the
Grantors herem
COMMONWEALTH OF PENNSYLVANIA
iNHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS,& MISC.
PERSONAL PROPERTY
ESTATE OF FILE NUMBER
HewIRt E L~ne 21-01-0838
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
4
5
6
Allfirst Checking, Account ~0055722938
Alltirst, Money Fund Alternative
AJlfirst, Money Fund Alterna'ave, Account #09506-9152-0, the account was actually solely
owned by Decedent but was opened erroneously as a joint account with the nght of surv~vorsh
m Regina M Lauffer who was the holder of a Power of Attorney from Decedent
Miscellaneous Cash
Contents of Cabin, Potter County
Refund, Church of God Home
2,434
0
49,093
99
200
2,477
TOTAL (Also enter on I~ne 5, Recapitulation) $ 54,303
(If more space ~s needed, ~nser[ additional sheets of the same size)
COMMON~NEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
ESTATE OF FILE NUMBER
Hew~tt E lane 21-01-0838
Th~s schedule must be completed and filed ~f the answer to any of questions 1 throu¢ ~ 4 on the reverse s~de of the REV-1500 COVER SHEET ~s yes
DESCRIPTION OF PROPERTY % OF DECD'S
ITEM ,~,_~.~..~o.~,^,¢-~m:~ I~E~t.ELAI30~rP~3OECEDENTANOThlEDAT~OFIW~NSFER DATE Of DEATH INTEREST EXCLUSrON TAXABLE VALUE
NUMBER VALUE OF ASSET
I Regina Lauffer, Daughter
Chnstmas 2000 1,000 100 00% 1,00£
(2) men's nngs, August 2001 35 100 00% 3."
2) clocks, Apnl 3, 2001 600 100 00% 60(:
Cash, August 2001, $4468 4,468 100 00% 3,000 1,46~
2 Kenneth E Dne, Son ¢
'Christmas 2000 1,000 10000% 1,00(:
Guns, Apnl 3, 2001 640 100 00% 64C
Cash, August 2001, $4468 4,468 100 00% 3,000 1,468
C
3 Clarence E bne, Son
Chnstmas 2000 1,000 100 00% 1,00(:
Guns, Apnl 3, 2001 1,365 100 00% 1,365
Cash, August 2001 $4468 4,468 100 00% 3,000 1,468
4 Dons R~ce, Daughter C
Christmas 2000 1,000 100 00% 1,00O
Table, May 2001 450 100 00% 450
Cash, August 2001 $4468 4,468 100 00% 3,000 1,468
C
0
0
C
0
0
O
0
0
0
I 0
0
0
0
0
0
0
0
0
TOTAL {Also enter on hne 7, Recapitulation) $ 12,962
(if more space ~s needed, insert additional sheets of the same SLZe)
FULL LINE OF MODEPJ'I & A~,TIOUE
WEST KI~'IG STREET
SHIPPENSBURG PA 17257 PHO~'IE 7175305816
43-Wdd'~z~d Rowel
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Hew~tt E L~ne 21-01-0838
Debts of decedent must be reported on Schedule I
ITEM
NUMBER
A
FUNERALEXPENSES
4
5
6
7
8
9
10
11
DESCRIPTION
Ew~ng Brothers Funeral Home
ADMINISTRATIVE COSTS
Personal Representabve's Commissions
Name of Personal Representative (s) Kenneth Line and Regina Lauffer (See At~ached)
Social Security Number(s) / EIN Number of Personal Representabve(s)
Street Address
City State __ Z~p
Year(s) Commission Pa~d 2002
Aflorney Fees
Famdy Exempban (if decebant's address is not the same as claimant's, altech explanahen)
ClaLmant
Street Address
City
Relahonsh~p of Cla*mant to Decedent
Probate Fees
Accoun/ant*s Fees
Tax Return Preparer's Fees
Checks cleared after Death of Death
Cumberland Law Journal, Advertising
The Sentinel, Adver~slng
F~l~ng Fee
F~lmg Fee for F~nal Account
State __ Zip
AMOUNT
7,950
35,215
35,215
0
424
0
0
1,591
75
81
15
125
TOTAL (Also enter on line 9, Recap~ulat[on) 80,691
(If more space ~s needed, ~nsert additional sheets of the same size)
XECUTORS OF THE HEWITT E. LINE ESTATE
Kenneth E Line
621 Greason Road
Carlisle PA 17013
Regina M Lauffer
225 H~gh Mountmn Road
Shlppensburg PA 17257
SCHEDuL'EI
DEBTS OF DECEDENT,
MORTGAGE LABILITIES,& LIENS
COMMONWEALTH Of PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Hewhtt E L~ne 21-01-0838
Include unrelmbursed medical expenses
ITEM
NUMBER
1
2
3
4
5
6
7
8
9
10
11
12
13
14
DESCRIPTION
AIleghency Power, Electnclty
PP&L, Electricity
GPU Energy, Electricity
Sh~pley Energy, Heating Od
Sh~pley Energy, Repairs to Funance
Larry Hall, Appramal of the Potter County Property
Clarence Line, Equahzatmn of g~ft from publm sale
Bank Charges
The Brethen Mutual Insurance Company, Homeowners Insurance
Kenneth Line, Reimburse miscellaneous ~tem
Dale E Shughart, Esquire, Relmbuse recording costs
Paul Bear, Mowing Fees
WSI Harrisburg Hauhng, Trash Removal
Brockm Pharmatech, Prescnpbon Medmme
AMOUNT
4
21
140
141
220
250
15
2
304
3
19
111
511
488
TOTAL (Also enter on I~ne 10, Recapitulation) $ 2,229
(If more space ~s needed, insert add~bonal sheets of the same s~ze)
SCHEDULE J
BENEFICIARIES
AND ADDRESS OF PERSONI$) RFCEIVING PR~JPERT?
FILE NUMBER
21-01-0838
1
2
?
,1
5
Rag,ha L~ulfet
225 H~gh ,Mountain Road
Shlppensburg PA 17013
Kenneth F
Cerhsle PA 170~3
521 G~e~son Road
Carlisle PA 17013
2305 ~ltner
Doris
103 'A" Street
rJat, ghter
Son
Oaugh'er
,~MOUN T OR SHARE
Or ESTATF
cb% of re~d le-$1B 333
.15% of reslclJe*$'~ 3 333
* Potter Cry Real Estate
25% of residue+S1(]
25% of res~due*$18,333
$2,o00
$2,000
500C
M rMARITABLE ANID GOV~'Rt~IV~ENTAL IDISTRIBUTIC}N$
H~ckoryt~n Umte¢ Methochst Ch~..reh
lb/r' Inndle Road
C~dt$1e PA 17013
TOTAL OF PA~T )) LNIERTOTALNON_TAXABL=DiSTHlUUTiON$ONLiNE15~ N~V-;5~COVERSHEET $ 50D4]
{If more spece ~s needed mse~tad~dlonol~heetsof!hese~es~ze)
7 R~chard Keller
1586 Rockledge Drive
Carlisle PA 17013
8 Lt Enn Christie, USAR
9 Andrew Rice
10 April Lea Line-Weber
11 Kenneth E Line, Jr
12 Greg B Lauffer
13 Brian S Lauffer
14 Lance Ltne
15 Sondra Armold
16 Angela Line
17 Debra Ocker
18, Damelle Line
Friend
Grandchild
Grandchild
Grandchild
Grandchild
Grandchild
Grandchild
Grandchild
Grandchild
Grandchild
Grandchild
Grandchild
$5,000.00
$2,000 00
$2,000 00
$2,000 00
$2,000 00
$2,000 00
$2,000 00
$2,000 00
$2,00O 00
$2,000 00
$2,000.00
$2,000 00
LAST WILL AND TESTAMENT
OF
HEWITT E. LINE
I, HEWITT E LINE, widower, of South Mlddleton Township (mmhng address 314
Petersburg Road, Carbsle, Pennsylvania 17013), Cumberland County, Pennsylvama, being of
sound and disposing trend, memory, and understanding, do hereby make, pubhsh, and declare this
as and for my Last Will and Testament, hereby revoking and mahng void any and all Wills by me
at any hmo heretofore made
I threct my hereinafter named Executors to pay all of my JUSt debts and funeral
expenses as soon after my death as may be found convement to do so I direct that my funeral
services be conducted by Ew~ng Brothers Funeral Home, 630 South Hanover Street. Carlisle.
Pennsylvania. and that my body be interred on my buual lot beside that of my wife. Alverta R Lzne.
m Kutz's Chumh Cemetery in Middlesex Township. Cumberland County. Pennsylvania
I funhes direct that all inheritance, transfer, succession, estate, and death taxes which
may be payable on account of my death, including interest and penaltms thereon, shall be paid fiom
the residue of my estate regardless of whether the assets upon which such taxes are based are
included m my probate estate
2 I give. devise, and bequeath the sum of Five Thousand ($5.000 00) Dollars to the
Official Bored of Hmkorytown United Methodist Church located at 1677 Tnndle Road. Carlisle.
Pennsylvania. to be used for such purposes as the Official Board of sold Church shall deterrmne
3 I give. devise, and bequeath the sum of Two Thousand ($2.000 00) Dollar~ to each
grandchdd of mine who shall survive me by a period of ninety (90) days. their heirs and assigns At
the present time I have two grandchildren by my daughter. Regina Lauffer. five grandcl'nldren by
my son. Clarence E Line. two grandchildren by my son. Kenneth E Line. and two grandchildren by
my danghter. Dons Rice
4 If I am stdl the owner at the time of my death of the real estate which comprmes the
Kenneth E Line. [as he.rs and assigns, prowded he shall survive me by a period of mnetF (90)
days. but should he fed to so survive me then to such of tus two cluldren, their heirs and nssigns, as
shall survive me by a period of ninety (90) days. per stu'pes
5 I give. devise, and bequeath the sum of Five Thousand ($5.000 00) Dollars to my
friend. Rmhard Keller. his helm and assigns, of Rocldedge Drive. Carlisle. Pennsylvania, prowded
he shall sma'lye me by a period of ninety (90) days but should he fall to so survive me then the
same shall lapse an.d be added to the residue of my estate
6 I g~ve. devise, and bequeath the sum of Two Thousand ($2.000 00) Dollars to my
b~othet. Rosco E Line. h~s he,rs and assigns, of The Village of Plainfield tn West Pennsboio
Township. Cambedand County. Pennsylvama, provided he shall survive me by a period of mnety
(90) days but should he hd to so survive me then the same shall lapse and be added to the residue
O[ my estate
7 I g~ve. devise, and bequeath the sum of Two Thousand ($2.000 00) Dollars to my
h lend. Raymond Thumma. his heirs and assigns, of York Road. Carhsle. Pennsylvania, provided he
shall surwve me by a period of ninety (90) days but should he fall to so survive me then the same
shall lapse and be added to the ms.due of my estate
8 I give. devise, and bequeath the sum of Ten Thousand ($10.000 00) Dollar s to my
daughtei. Regina Lauffer. her heirs and assigns, provided she shall survive me by a~eriod of mnety
(90) days but should she fail to so survive me then to such of her two children, their hezrs and
assigns, as shall survive me by a period of ninety (90) days. per shrpns
9 I give. devise, and bequeath the sum of Five Thousand ($5.000 00) Dollars to my
son. Kenneth E Lme. his heirs and assigns, provided he shall survxve me by a period of ninety (90)
days but should he fad to so survive me then to such of his two children, their he,rs and assigns, as
shall survive me by a period of ninety (90) days. per shrpes
I 0 I give. devise, and bequeath the sum of Ten Thousand ($10.000 00) Dollars to my
daughter. Do~s Rice. her heirs and assigns, provided she shall survive me by a period of ninety (90)
days but should she fall to so survive me then to such of her two cbaldmn, their hetrs and asmgns, as
shall survtve me by a period of mnety (90) days, per stapes
11 I give, devise, and bequeath the sum of Ten Thousand ($10,000 00) Do ars lo my
son, Clmence E Line, his heirs and assigns, prorated he shall survive me by a period of ninety (90)
days but should he fad to so survive me then to such of his five children, their heirs and assigns, as
shall survive me by a period of mnety (90) days, per st]rpes
12 All of the rest, residue, and mmmnder of my estate, real, personal, or rmxed, and
wheresoever tile same may be tamale, I give, devise, and bequeath to my four cfuldmn, their hmm
and aastgns, provided each of them shall survive me by a period of mnety (90) days, but should any
o[ my smd four children f~ul to so survive rrm then the share such deceased child of rmne would
have received shall be prod to such of Ins or her clutdmn as shall surv ve rrm by a period of nmety
(90) days, per snrpes, my smd four chfldran being Regma Lauffer, of 225 Htgh Mountmn Road,
Stnppensburg, Pennsylvania 17257, Clarence E Line, of 2305 Rztner Highway, Carlisle,
Pennsylvama 17013, Kenneth E Lme, of 621 Oreason Road, Carlisle, Pennsylvania 17013, and
Dons Rice of 635 Greason Road, Carlisle, Penasylvan a 17013 The share of each cfuld, with the
~e~,p~,?o of Cl~,e E .~ne,?al[~ ~ equal ~ou.t and he sha~ w~,oh Clue.ne $ ~,.e
of my other three chi dren Y ~ o00 00 with that amount divided equally among the shares
13 The unequal bequests made to each of my four children are intended to
approximately equalize my gtfts to each of them after talang into account various sums they
received from me dunng my hfeume
14 I hereby normnate, consumte, and appomt my daughter, Regma Lauffer and my
constitute, and appomt my daughter, Dons Rac~ and my son c'i,,.~,,,,.,, n · I no, .r~nate,
tbem as alternate or suanessor co-Executors I further direct that noan of them shall be reqmmd to
post any bond to secure the faithful performance of l~s or her dunes in the Commonwealth of
Hewttt E Lme~
S~gned, sealed, pubhshed, and declared by HEWITI' E LINE, the Testator above named, as
and fo~ lus Last Wdl and Testament, in our presence, who, in his presence, at lus request, and tn the
presence of each other, have hereunto subscribed our names as attesting witnesses
BURE~OF ~DZVIDUAL TAXES
INHERITANCE TAX DZV[SZQN
DEPT. ZD0691
HARRISBURG, PA 171ZD-D601
ROBERT M FREY
FREY & TILEY
5 S HAN0VER ST
CARLISLE
CONMONWEALTH OF PENNSYLVANIA
DEPARTHENT OF REVENUE
NOTICE OF TNHERTTANCE TAX
APPRATSEHENT, ALLONANCE OR DTSALLONANCE
OF DEDUCTIONS AND ASSESSNENT OF TAX
Recoro[*~,:~ ', ;' . L~t DATE 07-08-2002
*-'~ ..... "~" -~ ESTATE OF LINE
DATE OF DEATH 09-0~*-2001
FILE NUMBER Z1 01-0858
'02 ,JUL -9 /~'~'~ 47 COUNTY CUMBERLAND
ACN 101
(~.,~.,.. ,.* '.-~ ,, Amount Remitted
PA 17~3'd[~''L ':' * O, PA
HEWZTT E
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF LINE HEWITT E FILE NO. 21 01-0858 ACN 101 DATE 07-08-2002
TAX RETURN NAS. ( ) ACCEPTED AS FILED (X) CHANGED SEE ATTACHED NOTICE
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGTNAL RETURN
1. Real Es~:a~o (Schedule A) (1) 675~800.00
2 S~ocks and Bonds (Schedule D) (E) . O0
$ Closely Held S~ock/Partnership In~ares~ (Schedule C) ($) . O0
fi Mortgages/Notes Receivable (Schedule D) (4) . O0
S Cash/Ba~k Doposits/Htsc. PersonaZ Property (Schedule E) (S) 5~;~0~ O0
6. Jointly Owned Propor~y (Schedule F) (6) O0
7 Transfers (Schedule G) (7) 12r96Z 00
8. To'~al Assets {8)
APPROVED DEDUCTIONS AND EXENPTIONS:
9. Funeral Expensas/Adm. Costs/Hisc. Expenses (Schedule N) (9)
10 Debts/Nortgage Liabilities/Liens (Schedule I) (10)
11. Total Deductions
12. Net Value of Tax Ro~urn
NOTE: To insure proper
crodl~ to your account,
submit tho upper port/on
7~1,065.00
80,691.00
2.229.00
(11) .~
(12) 658,1~.5 00
15.
NOTE:
Charitable/Governmental Bequests; Non-elected 911:~ Trusts (Schedule J) (15) 5,000 O0
Nat Value of Estate Subject to Tax (lq) 655,10,5 O0
Zf an assessment was issued previously, 1lees lq, 15 and/er 16, 17, 18 and 19 will
reflect figures that include the total of ALL returns assessed to date.
ASSESSMENT OF TAX:
15. Amount of Line 1~ e~ Spousal rate (15)
16. Amount of Line 1o, taxable at Lineal/Class A rate (l&)
TAX CREDITS:
11-29-2001 CD000572
.00 X 00 .00
6~q,lq5.00 X 0~5= Z8,987 00
2,000.00 X 12 Zq0.00
7,000.00 X 15 1,050 O0
(19)= $0,277 00
TOTAL TAX CREDZT r $0,997.10
BALANCE OF TAX DUE
ZNTEREST AND PEN.
TOTAL DUE
AHOUNT PAID
INTEREST/PEN PAID (-)
1,51:~. 85 Z9,48:5.25
IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
720 10CR
00
7Z0.10CR
( ZF TOTAL DUE IS LESS THAN $1~ NO PAYHENT IS RE~UIRED
1F TOTAL DUE 15 REFLECTED AS A "CREDIT" (CR), YOU NAY BE DUE
A REFUND SEE REVERSE SIDE OF THIS FORN FOR INSTRUCTIONS.)
RESERVATION:
PURPOSE DF
NOT[CE
PAYNENT
REFUNS
OBJECTIONS
DISCOUNT'
PENALTY'
INTEREST
XNTEREST = BALANCE OF TAX UNPAZD X NUNBER OF DAYS DELXNQUENT X DAXLY INTEREST FACTOR
EXPLANATION
COMMON~VEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE OF CHANGES
BUREAU OF iNDiViDUAL TAXES
DEPT 280601
HARRISBURG, PA 17t28~601
DECEDEN'FS NAME FILE NUMBER
Hewitt E Line 2101-0838
REVIEWED BY ~,CN
Deborah Washington 101
ITEM
SCHEDULE NO EXPLANATION OF CHANGES
J 5 Siblings are taxable at the rate of 12% for dates of death on or after 07-0t-2000.
ROW Page 1
BUREAU OF INDIVIDUAL TAXES
ROBERT H FREY
FREY & TILEY
5 S HANOVER ST
CARLISLE
COHNONWEALTH OF~PENNSYLVANIA
DEPARTHENT OF REVENUE
INHERITANCE TAX
STATEMENT OF ACCOUNT
DATE 08-05-2002
ESTATE OF LINE
DATE OF DEATH 09-04-2001
FILE NUH~ER 21 01-0858
COUNTY CUMBERLAND
ACN ZO~
Amoun~ Remi~ed
HEWITT E
HAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUHDERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE. To insure proper crad/t to your 8ccoun~ subm/t the upper por~/on of this form with your ~ax payment,
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS
ESTATE OF LINE HEWITT E FILE NO. 21 01-0838 ACN lOZ DATE 08-05-Z002
THIS STATEHENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN TN THE NAHED ESTATE. SHO#N BELON
TS A SUHHARY OF THE PRINCIPAL TAX DUE~ APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APpLICABLE~
A PROJECTED INTEREST FIGURE
DATE OF LAST ASSESSHENT OR RECORD ADJUSTHENT.
PRINCIPAL TAX DUE.
PAYHENTS (TAX CREDITS).
PAYHENT RECEIPT
DATE NUHBER
07-01-2002
DISCOUNT (+)
INTEREST/PEN PAID (-)
AHOUNT PAID
30,277 O0
11-29-2001
07-16-2002
CD000572
REFUND
1,513 85
O0
29,483 25
720.10-
IF PAID AFTER THIS DATE, SEE REVERSE
SIDE FOR CALCULATION OF ADDITIONAL /NTEREST.
( ZF TOTAL DUE ZS LESS THAN $1,
NO PAYHENT ZS RE~UIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR),
YOU HAY BE DUE A REFUND
TOTAL TAX CREDIT 30,277.00
BALANCE OF TAX DUE .00
INTEREST AND PEN. O0
TOTAL DUE O0
SEE REVERSE SIDE OF THIS FORH FOR /NSTRUCTIONS. )
-- Z~ NON-RESZDENT DECEDENT make check or money order payable to- COMMONNEALTH OF PENNSYLVANIA.
REPLY TO
(717) 787-6505
DISCOUNT:
PENALTY:
INTEREST
- - INTEREST = BALANCE OF TAX UNPAID X NUHBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
STATUS REPORT UNDER RULE 6.12
Name of Decedent: HEWITT E. LINE
Date of Death: SEPTEMBER 4, 2001
Will No. Admin. No. 21-01-0838
Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I
report the following with respect to completion of the administration of the
above-captioned estate:
1. State whether administration of the estate if complete:
Yes ( ) No (X)
2. If the answer is No, state when the personal representative reasonably
believes that the administration will be complete: PENDING SALE OF REAL
ESTATE BY EARLY 2004.
3. If the answer to No. I is Yes, state the following:
(a) Did the personal representative file a final account with the
Court? Yes ( ) No ().
(b) The separate Orphans' Court no. (if any) for the personal
representative's account is:
(c) Did the personal representative state an account informally to
the parties in interest? Yes ( ) No ( )
(d) Copies of receipts, releases, joinders and approvals of formal or
informal accounts may be filed with the Clerk of the Orphans' Court and may be
attached to this report.
Date: August 13, 2003
Signature
Robert M. Frey
Name (Please type or print)
5 South Hanover Street
Address
(717) 243-5838
Telephone No.
Personal Representative
Counsel for personal representative
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT 28060I
HARRISBURG, PA 17128-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTHENT OF REVENUE
NOTICE OF DETERMINATION AND
ASSESSNENT OF PENNSYLVANIA
ESTATE TAX BASED ON FEDERAL
ESTATE TAX RETURN
Recoro2d O'h~ of
'03 ABD 19 Iq2 08
ROBERT M FREY
FREY& TILEY
5 S HANOVER ST ~l~r,-. .~
CARLISLE PA~"17015* .... ~
DATE 08-18-2005
ESTATE OF LINE
DATE OF DEATH 09-04-2001
FILE NUMBER 21 01-08~8
COUNTY CUMBERLAND
ACN 20i
Amount Remitted
HEWITT E
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES ~
REV-48S EX APP COl-OS) ~ NOTICE OF DETERMINATION AND ASSESSMENT
OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN ~
ESTATE OF LINE HEWITT E FILE NO.21 01-08S8 ACN 201 DATE 08-18-200S
ESTATE TAX DETERMINATION
i. Credit For State Death Taxes as Verified
2. Pennsylvania Inheritance Tax Assessed
CExcluding Discount and/or Interest)
Inheritance Tax Assessed by Other States
or Territories of the United States
CExciuding Discount and/or Interest)
4, Total Inheritance Tax Assessed
5. Pennsylvanza Estate Tax Due
TAX CREDITS:
28t765.15
o00
.00
281763.15
.00
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
TOTAL TAX CREDIT I .00
BALANCE OF TAX DUEl .00
INTEREST AND PEN. .00
TOTAL DUE .00
aIF PAID AFTER THIS DATE, SEE REVERSE SIDE (IF TOTAL DUE IS LESS THAN ~[~ HO PAYMENT IS REQUIRED
FOR CALCULATION OF ADDITIONAL INTEREST :F TOTAL DUE IS REFLECTED AS A "CREDIT' CCR}, YOU MAY SE
DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS
PENALTY
XNTEREST = BALANCE OF TAX UNPAXD
BUREAU OF INDIVIDUAL TAXES
ROEERT H FREY
FREY & TZLEY
5 S HANOVER ST
CARLISLE
COHNONNEALTH OF PENNSYLVANIA
BEPARTHENT OF REVENUE
NOTICE OF BETERHXNATZON ANB
ASSESSNENT OF PENNSYLVANIA
ESTATE TAX BASEB ON FEDERAL
CLOSING LETTER
Recordad G f,;~ BATE
~eggt~r cf ~,/IUESTATE OF
BATE OF BEATH
FILE NUHBER
'03 ~O 26 g 9COU"~NTY
ACN
08-Z5-ZO0$
LINE
09-04-2001
21 01-0858
CUHBERLAND
2O2
HENZTT E
~_-, · L Amount Remitted
PA 17015 ~.,h~be~ aq:~ ~...,, ~,,.,
HAKE CHECK PAYABLE ANB REHXT PAYNEHT TO:
REGISTER OF NZLLS
CUHBERLAND CO COURT HOUSE
CARLISLE, PA 17015
CUT ALONG THIS LINE ~" RETAIN LONER PORTION FOR YOUR FILES *-~
~¥: t ~%' 'E ~' '~ ~- -(-~ i=-~E ~ ..... ;~-; - ~¥~ ~- -6 P- -~E ~-~ ~-~f ~-~ ' ~'~ -~-~E ~-~ ~Y- ............................
OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER ~
ESTATE OF LINE HEWITT E FILE N0.21 01-08S8 ACN 202 BATE 08-25-200~
ESTATE TAX DETERHZNATZON
1. Credit For State Death Taxes as Verified
2. Pennsylvania Inheritance Tax Assessed
(Excluding Discount and/or Interest)
$. Inheritance Tax Assessed by Other Sta~es
or Terri~orles of ~he United States
(ExcZuding Discoun~ end/or Interest)
To~a! Inheritance Tax Assessed
5. Pennsylvania Es~a~e Tax Due
6. Amoun~ o~ Pennsylvania Es~a~e Tax Previously Assessed
Eased on Federal Es~a~e Tax Re~urn
7. Additional Pennsylvania Es~a~e Tax Due
TAX CREBZTS:
Z8~765.15
O0
.0O
28~765.15
.00
00
O0
PAYNENT RECEIPT DISCOUNT (+)
DATE NUNBER INTEREST/PEN PAID (-) ANOUNT PAID
TOTAL TAX CREDIT
BALANCE OF TAX BUEI
INTEREST ANB PEN.
TOTAL DUE
~ZF PAID AFTER TH/S DATE, SEE REVERSE SIDE (IF TOTAL DUE IS LESS THAN $1~ NO PAYHENT 1S REBU[RED
FOR CALCULATION OF ADD/TZONAL INTEREST. ZF TOTAL DUE ZS REFLECTED AS A 'CREDIT" (CR), YOU HAY BE
DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR /NSTRUCTZOHSo)
.00
.00
O0
.00
PENALTY:
ZN?BRBS? =_ BALANCE OF TAX UNPAZD
X NUHBER OF DAYS DELZNQUERT X DAXL¥ ZN?ER£S? FACTOR
t
FIRST AND FINAL ACCOUNT OF REGINA M. LAUFFER, THE SURVIVING
EXECUTOR OF THE LAST WILL AND TESTAMENT OF HEWITT E. LINE, LATE OF THE
NORTH MIDDLETON TOWNSHIP, CUMBERLAND COUNTY, PENNSYLVANIA,
DECEASED.
DATE OF DEATH:
September 4, 2001
L~-I i~-RS TESTAMENTARY ADVERTISED: CLJ Sept 28th,Oct 5th & 12th,2001
The Senbnel Sept 21st,28th & Oct 5th,2001
ESTATE FILE NO.:
21-01-0838
PRINCIPAL RECEIVED
ACCOUNTANT IS CHARGED WITH THE AMOUNTS OF PRINCIPAL AND INTEREST RECEIVED
AND CLAIMS CREDIT FOR THE DISBURSEMENTS MADE AS STATED BELOW'
2001
Sept 4
Real Estate, 314 Petersburg Road, South M~ddleton
Township,Cumberland County $650,000 00
Sept 4 Real Estate, Cabin ~n Potter County $23,800 00
Sept 4 Contents of Cabin ~n Potter County $200 00
Sept 4 Allfirst Checking Account #0055722938 $2,433 39
Sept 4 Allflrst, Money Fund Alternative #09506-91520 $49,092 79
Sept 4 Cash on Hand $98 85
Sept 18 Refund, Church of God Home $2,476 88
2002
Sept 23 Refund, PA Department of Revenue $100 00
2000 Homeowners Property Tax Rebate
TOTAL PRINCIPAL RECEIVED
$728,201.91
Page I of 12
2001
Sept 5
Sept 5
Sept 7
Sept 8
Oct 10
Nov 8
Dec 10
Dec. 31
Dec 31
2002
Jan. 9
Apnl 8
May 17
Sept 4
Nov 1
Dec 31
2003
Jan 9
March 24
INCOME
Interest, Allfirst Checking Account #0055722938 $1 57
Social Security $496 00
Interest, Allfirst Money Fund Alternabve #09506-91520 $148 24
AAA Cumberland Valley Tree Service, Rent $100 00
Rent Sept and Oct, 2001
Interest, Allfirst Money Fund Alternative #09506-91520 $85 73
Interest, Allfirst Money Fund Alternative #09506-91520 $75 50
Interest, Allflrst Money Fund Alternative #09506-91520 $52 17
Land Rent, James E & L~nda C Jones for 2001 $3,835 00
AAA Cumberland Valley Tree Service, Rent $200 00
Rent Nov, Dec, 2001 and Jan, Feb, 2002
Interest, Allflrst Money Fund Alternabve #09506-91520 $7 12
AAA Cumberland Valley Tree Service, Rent $100 00
Rent for March and Apnl, 2002
Interest, Allflrst Money Fund Alternative #09506-91520 $ 50
AAA Cumberland Valley Tree Service, Rent $300 00
Rent May, June, July, Aug, Sept, & Oct, 2002
AAA Cumberland Valley Tree Service, Rent $100 00
Rent Nov and Dec, 2002
Land Rent, James E & bnda C Jones for 2002
AAA Cumberland Valley Tree Service Rent
Rent Jan and Feb, 2003
AAA Cumberland Valley Tree Service, Rent
Rent March and Apnl, 2003
Page 2 of 12
$3,835 00
$100 00
$100 00
2003
Apnl 4
July 16
July 30
Sept 5
Sept 29
Sept 29
Oct 29
Nov 7
Nov 10
Nov 20
Nov 20
Nov 28
AAA Cumberland Valley Tree Service, Rent
Rent May and June, 2003
AAA Cumberland Valley Tree Service, Rent
Rent July and Aug, 2003
Rent for House and Shed(7/15/03-8/31/03)
AAA Cumberland Valley Tree Service, Rent
Rent Sept and Oct, 2003
Gain from Sale of Real Estate
314 Petersburg Road, Cumberland County PA
Rent, Suzanne D~ehl, September Rent
Interest, M&T MMA #15004204213124
AAA Cumberland Valley Tree Service,
Rent for Nov and Dec, 2003
Land Rent, James E & Lmda C Jones for 2003
Dlehl Builders, Land Rent from 9/29/03 to 12/31/03
(365 days into $3,835 00 X 93 days)
D~ehl Builders, Rent from AAA 9/29 to 12/31/03
(Monthly rent $50 00)
Interest, M&T MMA #15004204213124
TOTAL INCOME RECEIVED
DISBURSEMENTS
$100 00
$100 00
$464 52
$100 00
$200,000 00
$290 00
$1,373 83
$100 00
$3,835 00
-$977.15
-$151.67
$1.246 12
$21~01~48
2001
Sept 4
Sept 18
Regina M Lauffer, Power of Attorney Services
Register of Wdls, Probate
$5,000 00
$424 00
Page 3 of 12
2001
Sept 18
Sept 18
Sept 18
Sept 19
Sept 28
Oct 11
Oct 15
Nov 1
Nov 1
Nov 1
Nov 2
Nov 29
Nov 30
Nov 30
Dec 4
Dec 7
Dec 11
Dec 13
Dec 13
Dec 23
Dec 23
Cumberland Law Journal, Advertising
Allegheny Power, Electricity
PP&L, Electricity
Checks cleared after date of death
Allfirst Checking Account #0055722938
Brock~e Pharmatech, Medical
Sh~pley Energy, Heating O~1
The Senbnel, Advertising
PP&L, Electricity
Ew~ng Brothers Funeral Home
Register of Wdls, Agent
Estimated Pennsylvama Inheritance Tax
Larry Hall, Appraiser
GPU Energy, Electricity
Refund, GPU Energy, Electricity
Bank Charge
Bank Charge
Refund, Bank Charge
Bank Analys~s Charge
Sh~pley Energy, Heating O~1
WSI Harnsburg Hauhng Trash Removal
GPU Energy, Electricity
GPU Energy, Electricity
Page 4 of 12
$75 00
$3 83
$10 5O
$2,291 28
$48819
$16 11
$80 87
$10 50
$7,250 O0
$29,483 25
$250 O0
$13 99
-$$6.04
$31 O0
$31 O0
-$31.00
$1 Ol
$9 83
$511 24
$37 79
$87 91
2001
Dec 31
2002
Jan 10
Jan 10
Jan 10
Jan 29
Jan 31
Feb 7
Feb 22
Feb 28
March 5
March 22
March 22
March 22
Apnl 23
Apnl 23
April 30
May 10
May 30
June 3
June 12
Paul Bear, Mowing and Snow Removal
Sh~pley Energy, Heating Od
Kenneth L~ne, M~scellaneous
Sh~pley Energy, Heabng Od
Dale E Shughart, Jr, Reimburse
M~scellaneous Expenses
Bank Analys~s Charge
The Brethren Mutual Ins Co, Homeowner's Pohcy
Sh~pley Od, Heabng O~1
The Brethren Mutual Ins Co, Homeowner's Pohcy
Judy A Campbell, Tax Collector
(2002 County and Township Taxes)
Sh~pley Energy, Heabng Od
PA Department of Revenue, (PA-41,2001 Taxes)
PA Departmer{t of Revenue, (PA-40, 2001 Taxes)
Sh~pley Od, Heahng Od
Paul Bear, Mowing and Snow Removal
Met-Ed, Electnc~ty
Paul Bear, Mowing and Snow Removal
James Gmgnch Memorial, Headstone
Register of Wills, Add~bonal Probate Fee
Paul Bear, Mowing and Snow Removal
$111 30
$220 O0
$3 38
$75 54
$18 5O
$1 21
$304 O0
$80 69
$33 O0
$8O5 2O
'$56 95
$6 O0
$446 O0
$33 57
$37 10
$2 10
$37 10
$95 O0
$35 O0
$70 O0
Page 5 of 12
2002
June 21
July 24
July 24
Aug 7
Aug 7
Aug 21
Sept 3
Sept 12
Oct 8
Dec 9
Dec 9
Dec 20
Dec 23
Dec 30
200,3
Jan 14
Jan 20
Feb 24
March 25
March 25
R&R Roofing & Construcbon, Repairs
Paul Bear, Mowing and Snow Removal
Bank Charge, Estate Checks
Refund, Pennsylvama Inhentance Tax
Paul Bear, Mowing and Snow Removal
Judy A Campbell, Tax Collector
(2002 School Taxes)
R&R Roofing, Repa~rs(F~nal)
Judy A Campbell, Tax Collector
Add~honal 2002 School Taxes)
Cumberland-Goodwdl F~re Rescue EMS, Medical
Sh~pley Energy, Heating O~1
Paul Bear, Mowing and Snow Removal
Robert M Frey, M~scellaneous
Sh~pley Energy, Heahng Od
Met-Ed, Electnc~ty
Sh~pley Energy, Heabng Od
The Brethren Mutual Ins Co, Farm Insurance
Sh~pley Energy, Heating Od
Sh~pley Energy, Heating Od
Judy A Campbell, Tax Collector
(2003 County and Township Taxes)
$215 50
$121 30
$13 52
-$720.10
$74 20
$3,844 39
$215 00
$78 46
$47 42
$23 73
$74 20
$3 18
$~7 45
$139 18
$128 24
$392 00
$212 35
$196 46
$779 39
Page 6 of 12
2003
March 31
March 31
April 23
April 23
May 12
May 20
June 11
June 19
July 8
July 8
July 16
July 23
Aug 20
Sept 29
Sept 29
Sept 29
Sept 29
Sept 29
Sept 29
Sept 29
Oct 3
Oct 20
Barnck's Plumbing and Heating, Repairs
Kenneth E Line, Reimburse for charges
from Barnck's Plumbing & Heabng
Paul Bear, Mowing and Snow Removal
Sh~pley Energy, Heabng Od
Cumberland Goodwdl F~re Rescue EMS
Paul Bear, Mowing and Snow Removal
Paul Bear, Mowing and Snow Removal
Met-Ed, Electnc~ty
Paul Bear, Mowing and Snow Removal
RWC Corporation, Medical
Met-Ed, Electricity
Paul Bear, Mowing and Snow Removal
Met-Ed, Electnc~ty
Judy A Campbell, Tax Collector
Recorder of Deeds,
1% Transfer Tax on Deed for Farm
Prepaid 2003 County and Township Taxes
H~ckorytown Umted Methodist Church, Bequest
R~chard Keller, Bequest
Rosco P Line, Bequest
Raymond Thumma, Bequest
Navtech, Inc, Plan for Subd~ws~on
Enn Chnshe, Bequest
Page 7 of 12
$407 40
$299 93
$37 10
$103 O2
$64 51
$3710
$74 20
$139 91
$74 20
$12 45
$15 11
$37 10
$32 90
-$3,097.75
$8,500 O0
-$199.13
$5,000 00
$5,000 00
$2,000 00
$2,000 00
$2,714 00
$2,000 00
2003
Oct 20
Oct 20
Oct 20
Oct 20
Oct 20
Oct 2O
Oct 20
Oct 20
Oct 20
Oct 20
Oct 30
Oct 30
Oct 30
Oct 30
Nov 24
Nov 25
Dec 12
Dec 12
Dec 12
Dec 12
Andrew R~ce, Bequest
April Lea L~ne-Weber, Bequest
Kenneth E Line, Jr, Bequest
Greg B Lauffer, Bequest
Brian S Lauffer, Bequest
Sondra L Armold, Bequest
Lance C Line, Bequest
Andrea L L~ne, Bequest
Deborah ROcker, Bequest
Damelle M L~ne, Bequest
Regina M Lauffer, Executnx Fee
Dale Shughart, Jr, Attorney Fee
Dawd A Banc, Attorney Fee
Robert M Frey, Attorney Fee
Refund, The Brethren Mutual Ins Co
Bank Charge, Estate Checks
Judy A Campbell, TlC
(2003 School Taxes)
Estate of Kenneth E L~ne, Executor Fee
Register of W~lls, Fde F~nal Account
Robert M Frey, Reserve to
Prepare and Fde 2003 Income Tax
TOTAL DISBURSEMENTS
$2,000 00
$2,0OO 00
$2,OO0 00
$2,O00 00
$2,000 00
$2,000 00
$2,000 00
$2,000 00
$2,000 00
$2,000 00
$27,607 50
$8,437 53
$7,577 24
$29,200 23
-$153.00
$22 O0
$4,518 68
$17,607 50
$128 00
$50.000 00
$244,595.50
Page 8 of 12
RECAPITULATION
TOTAL PRINCIPAL
TOTAL INCOME RECEIVED
TOTAL RECEIPTS
LESS TOTAL DISBURSEMENTS
BALANCE FOR DISTRIBUTIONS
$728,201.91
$216.017.48
$944,219.39
$244.595.50
$699,623.89
PROPOSED SCHEDULE OF DISTRIBUTION
BALANCE FOR DIS TRIBUTION $699,623.89
(after payment of bequest to 11 grandchildren of $2,000.00 each)
SPECIFIC BEQUESTS
RESIDUE FOR DISTRIBUTION
TOTAL
SPECIFIC BEQUESTS
$59,000.00
$699,623.89
TO
Clarence E L~ne
2305 R~tner H~ghway
Carlisle PA 17013
Specific Bequest
$10,000 00
$10.000.00
Page 9 of 12
TO
Doris Rice
635 Greason Road
Carhsle PA 17013
Specific Bequest
$10,000 O0
$10.000.00
TO
Kenneth F L~ne Estate
621 Greason Road
Carhsle PA 17013
Specific Bequest
Specific Bequest of
Cabin and Contents
$ 5,000 00
$24.000 00
$29,000 00
$29.00~00
TO
Regina M Lauffer
225 H~gh Mountam Road
Sh~ppensburg PA 17257
Specific Bequest
$10,000 O0
$10.00~00
TOTAL OF SPECIFIC BEQUESTS
$59,000.00
RESIDUE FOR DISTRIBUTION
TO
Clarence E Line
2305 R~tner H~ghway
Carhsle PA 17013
25% of residue of estate less $25,000.00:
25% of residue of estate
Less
$160,155 98
-$ 25.000 00
To~l
$135,155 98
$135.155.98
Page 10 of 12
TO
Doris Rice
635 Greason Road
Carhsle PA 17013
25% of residue of estate plus 1/3 of $25,000.00:
25% of residue of estate $160,155 97
Plus 1/3 of $25,000 00 $ 8.333,34
Total
$168,489 31
$168.489.31
Kenneth E Line Estate
621 Greason Road
Carhsle P 17013
25% of residue of estate plus 113 of $25,000.00:
25% of residue of estate $160,155 97
Plus 1/3 of $25,000 00 $ 8.333 33
Total
$168,489 30
$168.489.30
Regina M Lauffer
225 H~gh Mountain Road
Sh~ppensburg PA 17013
25% of residue of estate plus 1/3 of $25,000.00:
25% of residue of estate $160,155 97
1/3 of $25,000 00 $ 8.333 33
Total
$168,489 3O
$168.489.30
TOTAL OF RESIDUE FOR DISTRIBUTION:
FINAL TOTAL OF DISTRIBUTION
$640,623.89
$699,623.89
Page 11 of 12
COMMONWEALTH OF PENNSYLVANIA)
):SS.:
COUNTY OF CUMBERLAND )
Before me, the undersigned officer, personally appeared Regina M.
Lauffer, surviving Executor of the Last Will and Testament of Hewltt E. L~ne,
deceased, who, being duly sworn according to law, deposes and says that the
foregoing First and Final Account is true and correct to the best of her
knowledge, information and belief.
Reg a~M. Lauf~er ~:Y6~°'4-)
Sworn to an~_subscnb~d before
me this IIt day of~2003.
NOTARIAL SEAL
TRISHA A UE,S~. NOTARy PUBLIC
BOROUGH OF GARLIGLE. CUMBERLAND CO
~ MY COMMISSION EXPIRE~ MAy ~0, ~o(~' PA ~
Page 12 of 12
FIRST AND FINAL ACCOUNT OF REGINA M. LAUFFER, THE SURVIVING
EXECUTOR OF THE LAST WILL AND TESTAMENT OF HEWITT E. LINE, LATE OF THE
NORTH MIDDLETON TOWNSHIP, CUMBERLAND COUNTY, PENNSYLVANIA,
DECEASED.
DATE OF DEATH:
September 4, 2001
L~-I IERS TESTAMENTARY ADVERTISED: CLJ Sept 28th,Oct 5th & 12th,2001
The Sentinel Sept 21st,28th & Oct 5th,2001
ESTATE FILE NO.:
21-01-0838
PRINCIPAL RECEIVED
ACCOUNTANT IS CHARGED WITH THE AMOUNTS OF PRINCIPAL AND INTEREST RECEIVED
AND CLAIMS CREDIT FOR THE DISBURSEMENTS MADE AS STATED BELOW.
2001
Sept 4
Real Estate, 314 Petersburg Road, South M~ddleton
Township,Cumberland County $650,000 00
Sept 4 Real Estate, Cabin ~n Potter County $23,800 00
Sept 4 Contents of Cabin ~n Potter County $200 00
Sept 4 AIIfirst Checking Account #0055722938 $2,433 39
Sept 4 Allflrst, Money Fund Alternative #09506-91520 $49,092 79
Sept 4 Cash on Hand $98 85
Sept 18 Refund, Church of God Home $2,476 88
2002
Sept 23 Refund, PA Department of Revenue $100 O0
2000 Homeowners Property Tax Rebate
TOTAL PRINCIPAL RECEIVED
$728,201.91
Page 1 of 12
2001
Sept 5
Sept 5
Sept 7
Sept 8
Oct 10
Nov 8
Dec 10
Dec 31
Dec 31
2002.
Jan 9
Apnl 8
May 17
Sept 4
Nov 1
Dec 31
2003
Jan 9
March 24
~COME
Interest, Allfirst Checking Account #0055722938 $1 57
Social Security $496 00
Interest, Allfirst Money Fund Alternabve #09506-91520'$148 24
AAA Cumberland Valley Tree Service, Rent $100 00
Rent Sept and Oct, 2001
Interest, Allfirst Money Fund Alternabve #09506-91520 $85 73
Interest, Allfirst Money Fund Alternabve #09506-91520 $75 50
Interest, Allfirst Money Fund Alternabve #09506-91520 $52 17
Land Rent, James E & L~nda C Jones for 2001 $3,835 00
AAA Cumberland Valley Tree Service, Rent $200 00
Rent Nov, Dec, 2001 and Jan, Feb, 2002
Interest, Allflrst Money Fund AIternabve #09506-91520 $7 12
AAA Cumberland Valley Tree Service, Rent $100 00
Rent for March and Apnl, 2002
Interest, Allfirst Money Fund Alternative #09506-91520 $ 50
AAA Cumberland Valley Tree Service, Rent $300 00
Rent May, June, July, Aug, Sept, & Oct, 2002
AAA Cumberland Valley Tree Service, Rent $100 00
Rent Nov and Dec, 2002
Land Rent, James E & L~nda C Jones for 2002
AAA Cumberland Valley Tree Service Rent
Rent Jan and Feb, 2003
AAA Cumberland Valley Tree Service, Rent
Rent March and April, 2003
Page 2 of 12
$3,835 O0
$100 O0
$100 O0
2003
April 4
July 16
July 30
Sept 5
Sept 29
Sept 29
Oct 29
Nov 7
Nov 10
Nov 20
Nov 20
Nov 28
AAA Cumberland Valley Tree Service, Rent
Rent May and June, 2003
AAA Cumberland Valley Tree Service, Rent
Rent July and Aug, 2003
Rent for House and Shed(7/15/03-8/31/03)
AAA Cumberland Valley Tree Service, Rent
Rent Sept and Oct, 2003
Gain from Sale of Real Estate
314 Petersburg Road, Cumberland County PA
Rent, Suzanne D~ehl, September Rent
Interest, M&T MMA #15004204213124
AAA Cumberland Valley Tree Service,
Rent for Nov and Dec, 2003
Land Rent, James E & L[nda C Jones for 2003
D~ehl Builders, Land Rent from 9/29/03 to 12/31/03
(365 days ~nto $3,835 00 X 93 days)
D~ehl Builders, Rent from AAA 9/29 to 12/31/03
(Monthly rent $50 00)
Interest, M&T MMA #15004204213124
TOTAL INCOME RECEIVED
DISBURSEMENTS
$100 00
$100 00
$464 52
$100 00
$200,000 00
$290 00
$1,373 83
$100 00
$3,835 00
-$977.15
-$151.67
$1,246 12
$21~01~48
2001
Sept 4
Sept 18
Regina M Lauffer, Power of Attorney Services
Register of VVills, Probate Will
$5,000 00
$424 00
Page 3 of 12
2001
Sept 18
Sept 18
Sept 18
Sept 19
Sept 28
Oct 11
Oct 15
Nov 1
Nov 1
Nov 1
Nov 2
Nov 29
Nov 30
Nov 30
Dec 4
Dec 7
Dec 11
Dec 13
Dec 13
Dec 23
Dec 23
Cumberland Law Journal, Adverhs~ng
Allegheny Power, Electnc~ty
PP&L, Electricity
Checks cleared after date of death
Allfirst Checking Account #0055722938
Brock~e Pharmatech, Medical
Shlpley Energy, Heating 0~1
The Sentinel, Adverbs~ng
PP&L, Electricity
Ew~ng Brothers Funeral Home
Register of Wills, Agent
Esbmated Pennsylvama Inheritance Tax
Larry Hall, Appraiser
GPU Energy, Electricity
Refund, GPU Energy, Electricity
Bank Charge
Bank Charge
Refund, Bank Charge
Bank Analys~s Charge
Sh~pley Energy, Heabng Od
WSI Harnsb~urg Hauling Trash Removal
GPU Energy, Electricity
GPU Energy, Electnc~ty
$75 O0
$3 83
$10 50
$2,291 28
$488 19
$16 11
$8O 87
$10 5O
$7,250 00
$29,483 25
$250 00
$13 99
-$56.04
$31 00
$31 O0
-$31.00
$1 Ol
$9 83
$511 24
$37 79
$87 91
Page 4 of 12
2001
Dec 31
2002
Jan 10
Jan 10
Jan 10
Jan 29
Jan 31
Feb 7
Feb 22
Feb 28
March 5
March 22
March 22
March 22
April 23
April 23
April 30
May 10
May 30
June 3
June 12
Paul Bear, Mowing and Snow Removal
Sh~pley Energy, Heabng Od
Kenneth L~ne, M~scellaneous
Sh~pley Energy, Heabng O~1
Dale E Shughart, Jr, Reimburse
U~scellaneous Expenses
Bank Analys~s Charge
The Brethren Mutual Ins Co, Homeowner's Pohcy
Sh~pley, Od Heating Oil
The Brethren Mutual Ins Co, Homeowner's Pohcy
Judy A Campbell, Tax Collector
(2002 County and Township Taxes)
Sh~pley Energy, Heabng
PA Department of Revenue, (PA-41,2001 Taxes)
PA Department of Revenue, (PA-40, 2001 Taxes)
Sh~pley Od, Heahng Od
Paul Bear, Mowing and Snow Removal
Met-Ed, Electricity
Paul Bear, Mowing and Snow Removal
James G~ngrmh Memorial, Headstone
Register of Wills, Add~bonal Probate Fee
Paul Bear, Mowing and Snow Removal
$111 30
$220 00
$3 38
$75 54
$18 50
$1 21
$304 00
$80 69
$33 00
$805 20
$56 95
$6 00
$446 00
$33 57
$3710
$2 10
$37 10
$95 00
$35 00
$70 00
Page 5 of 12
2002
June 21
July 24
July 24
Aug 7
Aug 7
Aug 21
Sept 3
Sept 12
Oct 8
Dec 9
Dec 9
Dec 20
Dec 23
Dec 30
2003
Jan 14
Jan 20
Feb 24
March 25
March 25
R&R Roofing & Construction, Repairs
Paul Bear, Mowing and Snow Removal
Bank Charge, Estate Checks
Refund, Pennsylvama Inheritance Tax
Paul Bear, Mowing and Snow Removal
Judy A Campbell, Tax Collector
(2002 School Taxes)
R&R Roofing, Repa~rs(F~nal)
Judy A Campbell, Tax Collector
Additional 2002 School Taxes)
Cumberland-Goodwdl F~re Rescue EMS, Medmal
Sh~pley Energy, Heabng Od
Paul Bear, Mowing and Snow Removal
Robert M Frey, Miscellaneous
Sh~pley Energy, Heating O~1
Met-Ed, Electricity
Sh~pley Energy, Heabng O~1
The Brethren Mutual Ins Co, Farm Insurance
Sh~pley Energy, Heating Od
Sh~pley Energy, Heabng Od
Judy A Campbell, Tax Collector
(2003 County and Township Taxes)
$215 50
$121 30
$13 52
-$720.10
$74 2O
$3,844 39
$215 00
$78 46
$47 42
$23 73
$74 20
$3 18
$67 45
$13918
$128 24
$392 00
$212 35
$196 46
$779 39
Page 6 of 12
2003
March 31
March 31
Apnl 23
April 23
May 12
May 20
June 11
June 19
July 8
July 8
July 16
July 23
Aug 20
Sept 29
Sept 29
Sept 29
Sept 29
Sept 29
Sept 29
Sept 29
Oct 3
Oct 20
Barr~ck's Plumbing and Heabng, Repairs
Kenneth E L~ne, Reimburse for charges
from Barnck's Plumbing & Heating
Paul Bear, Mowing and Snow Removal
Sh~pley Energy, Heating O~1
Cumberland Goodwill F~re Rescue EMS
Paul Bear, Mowing and Snow Removal
Paul Bear, Mowing and Snow Removal
Met-Ed, Electricity
Paul Bear, Mowing and Snow Removal
RWC Corporation, Medical
Met-Ed, Electricity
Paul Bear, Mowing and Snow Removal
Met-Ed, Electricity
Judy A Campbell, Tax Collector
Recorder of Deeds,
1% Transfer Tax on Deed for Farm
Prepaid 2003 County and Township Taxes
H~ckorytown Umted Methodist Church, Bequest
R~chard Keller, Bequest
Rosco P L~ne, Bequest
Raymond Thumma, Bequest
Navtech, Inc, Plan for Subd~wslon
Erin Chr~sbe, Bequest
Page 7 of 12
$407 40
$299 93
$37 10
$103 02
$64 51
$37 10
$74 20
$139 91
$74 20
$12 45
$15 11
$37 10
$32 90
-$3,097.75
$8,500 00
-$199.13
$5,000 00
$5,000 00
$2,OOO 00
$2,000 00
$2,714 00
$2,000 00
2003
Oct 20
Oct 20
Oct 2O
Oct 20
Oct 20
Oct 20
Oct 20
Oct 20
Oct 20
Oct 20
Oct 30
Oct 30
Oct 30
Oct 30
Nov 24
Nov 25
Dec 12
Dec 12
Dec 12
Dec 12
Andrew R~ce, Bequest
Aprd Lea L~ne-Weber, Bequest
Kenneth E L~ne, Jr, Bequest
Greg B Lauffer, Bequest
Brian S Lauffer, Bequest
Sondra L Armold, Bequest
Lance C L~ne, Bequest
Andrea L Line, Bequest
Deborah ROcker, Bequest
Damelle M L~ne, Bequest
Regina M Lauffer, Executnx Fee
Dale Shughart, Jr, Attorney Fee
David A Banc, Attorney Fee
Robert M Frey, Attorney Fee
Refund, The Brethren Mutual Ins Co
Bank Charge, Estate Checks
Judy A Campbell, TIC
(2003 School Taxes)
Estate of Kenneth E L~ne, Executor Fee
Register of Wdls, Fde Final Account
Robert M Frey, Reserve to
Prepare and Fde 2003 Income Tax
TOTAL DISBURSEMENTS
$2,000 00
$2,000 00
$2,000 00
$2,000 00
$2,000 00
$2,000 00
$2,000 00
$2,000 00
$2,000 00
$2,000 00
$27,60750
$8,437 53
$7,577 24
$29,200 23
-$153.00
$22 00
$4,518 68
$17,607 50
$128 00
$50.000 00
$244,595.50
Page 8 of 12
TOTAL PRINCIPAL
TOTAL INCOME RECEIVED
TOTAL RECEIPTS
LESS TOTAL DISBURSEMENTS
BALANCE FOR DISTRIBUTIONS
RECAPITULATION
$728,201.91
$216.017.48
$944,219.39
$244.595.50
$699,623.89
PROPOSED SCHEDULE OF DISTRIBUTION
BALANCE FOR DIS TRIBUTION $699,623.89
(after payment of bequest to f I grandchildren of $2,000.00 each)
SPECIFIC BEQUESTS
RESIDUE FOR DISTRIBUTION
$5~000.00
$640.623.89
TOTAL $699,623.89
SPECIFIC BEQUESTS
TO
Clarence E L~ne
2305 R~tner H~ghway
Carhsle PA 17013
Specific Bequest
$10,000 00
$10.000.00
Page 9 of 12
TO
Dons Rice
635 Greason Road
Carhsle PA 17013
Specific Bequest
$10,000 00
$10,000.00
TO
Kenneth F L~ne Estate
621 Greason Road
Carhsle PA 17013
Specific Bequest
Specific Bequest of
Cabin and Contents
$ 5,000 00
$24,000 00
$29,000 00
$29.000.00
TO
Regina M Lauffer
225 H~gh Mountain Road
Sh~ppensburg PA 17257
Specific Bequest
$10,000 O0
$10.00~00
TOTAL OF SPECIFIC BEQUESTS
$59,000.00
RESIDUE FOR DISTRIBUTION
TO
Clarence E L~ne
2305 Ritner Highway
Carlisle PA 17013
25% of residue of estate less $25,000,00:
25% of residue of estate
Less
$160,155 98
-$ 25,000 00
Total
$135,155 98
$135.155.98
Page 10of12
TO
Doris Rice
635 Greason Road
Carhsle PA 17013
26% of residue of estate plus 1/3 of $25,000.00:
25% of residue of estate $160,155 97
Plus 1/3 of $25,000 00 $ 8,333 34
Total
$168,489 31
$168.489.31
TO
Kenneth E L~ne Estate
621 Greason Road
Carhsle P 17013
25% of residue of estate plus 1/3 of $25,000.00:
25% of residue of estate $160,155 97
Plus 1/3 of $25,000 00 $ 8,333 33
Total
$168,489 3O
$168.489.30
Regina M Lauffer
225 H~gh Mountain Road
Sh~ppensburg PA 17013
25% of residue of estate plus 113 of $25,000,00:
25% of residue of estate $160,155 97
1/3 of $25,000 00 $ 8.333 33
Total
$168,489 30
$168,489.30
TOTAL OF RESIDUE FOR DISTRIBUTION:
FINAL TOTAL OF DISTRIBUTION
$640,623.89
$699,623.89
Page 11 of 12
COMMONWEALTH OF PENNSYLVANIA)
):SS.:
COUNTY OF CUMBERLAND )
Before me, the undersigned officer, personally appeared Regina M.
Lauffer, surviving Executor of the Last Will and Testament of Hewitt E. Line,
deceased, who, being duly sworn according to law, deposes and says that the
foregoing First and Final Account ~s true and correct to the best of her
knowledge, information and belief.
Reg~/a M. Lauffer
Sworn to an.~subscribed before
me this ] 14 day of ~m~lf2003.
INOTARIAL SEAL
TRISHA A LIESS, NOTARY PUBUC I
BOROUGH OF CARLISI.£, CUMBERLAND CO PA
~ MY COMMISSION EXPIRES MAy 20 2008
Page 12 of 12
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
SS
January 13, 2004
I, Glenda Famer-Strasbaugh, Register for probate of Wills and granting Letters of
Adm~mstrat~on for the County of Cumberland, in the Commonwealth of Pennsylvania, do hereby
certify the foregoing to be true and accurate copies of the
First and Fxnal Account of Regina M Lauffer, Executor for the Estate ofHew~tt E Line, Late of
North Mlddleton Township, Cumberland County, Pennsylvama, Deceased
as the same were passed and advertised and remain
on file and of record in this office
1N TESTIMONY WHEREOF, I have
hereunto set my hand and official seal the date
Glenda Famer-Stra~b~ugh, Reglst~f Wills
NOW TO WIT, January 13,2004, came into Court Regina M Lauffer, Executor
and presented an account and statement of proposed
distribution, which were examined, passed, approved, and confirmed with a balance in his hands
of $ 640,623 89 and the accountant was d~rected to distribute said
balance ~n accordance w~th the statement of distribution filed
/ Glenda Farner-Strasbaug~, Clerk ofthed~hans'
Court
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
SS
I, Glenda Famer-Strasbaugh, Clerk of the Orphans' Court, in and for said County, do
hereby certify the foregoing to be a true copy of the account and statement of proposed
distribution of
Regina M Lauffer, Executor
as full and entire as the same remmn on file and
record ~n this office
IN TESTIMONY WHEREOF, I have
hereunto set my hand and official seal at Carlisle,
this 13thday of January ,20 04
Glenda Famer-Strasbau/gh, Clerk ot:th~phans
Court
PROPOSED DISTRIBUTION
FIRST AND FINAL ACCOUNT OF
REGINA M LAUFFER
OF THE ESTATE OF
HEWITT E LINE
LATE OF
NORTH MIDDLETON TWP.
CUMBERLAND COUNTY
PENNSYLVANIA
FILED DECEMBER 11~ 2003
ORPHANS COURT 01-13-2004
ROBERT S FREY, ESQUIRE
ATTORNEY
Gienda Farner Strasbaugh
leg~ster of W~lls/Clerk of the Orphans' Court
I Courthouse Square
Carhsle, PA 17013
IN THE COURT OF COMMON PLEAS
CUMBERLAND COUNTY PENNSYLVANIA
ORPHANS' COURT DIVISION
INRE
ESTATE OF HEWITT E. LINE,
DECEASED
NO 21-01-0838
OBJECTIONS OF DORIS RICE TO FIRST AND FINAL ACCOUNT OF
REGINA M. LAUFFER, SURVIVING EXECUTOR
AND NOW COMES Dons Race, beneficiary of the Estate ofHew~tt E Linc, deceased
("Decedent"), by and through her attorneys, Eckert, Seamans, Chenn & M¢llott, LLC, and sets
forth the following objections to the F~rst and Final Account of Regina M Lauffer, surviving
executor
1 Objector Dons Race ~s the benefimary of a specific bequest under paragraph 10 of
the Decedent's Will and ~s entitled to a one-fourth share of the residue of the Decedent's estate
under paragraph 12 of the Decedent's Will
2 Dons Race's share of the residue is affected by the matters objected to herein, and
she therefore has standing to present these objections
3 Dons Race objects to the account and the proposed schedule of dlsmbutlon to the
extent her share is affected based on the following
a Prior to the Decedent's death, commencing on or about July 2000,
Regina M Lanffer acted as agent under a Power of Attorney executed by the Decedent as
prmc~pal Dons Race beheves and therefore avers that Regina M Lauffer has not
properly accounted for and inventoried as estate assets all assets of the Decedent
[L0274993 I }
controlled by Regina M Lauffer m her capacity as agent under Decedent's Power of
Attorney
b Prior to the death of the Decedent, Regina M Lauffer improperly took a
fee for her services as agent under the Power of Attorney of $3,851 66, while the other
residuary beneficiaries who also performed substantial services for the Decedent durmg
ins hfetun~e were not compensated
c Following the death of the Decedent, Regina M Lauffer prod herself an
add~tmnal $5,000 fee for her services as agent under the Power of Attorney, whmh was
also not justffied based on the services performed by Regina M. Lauffer
d The attorneys' fees chsbursed by Regina M Lauffer are excessive relative
to the s~ze of the estate, the character of the work performed, and other factors apphed to
determme the reasonableness of attomeys' fees charged to an estate under Pennsylvama
Supreme Court precedent
e The executor's comrmss~ons clamaed are excessive relative to the s~ze of
the estate, the character of the work performed, and other factors apphed to determine the
reasonableness of executor's comrmsslons charged to an estate under Pennsylvama
Supreme Court precedent.
f Pursuant to paragraph 10 of the Decedent's Wall, Dons Race ~s entitled to a
pecumary legacy in the amount of $10,000 00 Th~s legacy has not yet been prod
Pursuant to 20 Pa C S §3543, a pecumary legacy not m trust bears mterest at the rate of
5% per annum fxom one year after the death of the decedent tmtfl payment of the legacy
Dons Pace objects to the proposed schedule of d~stnbut~on since ~t does not promde for
-2-
any interest on her $10,000 00 bequest, which bears interest at the 5% rate fi:om
September 4, 2002
g Regina M. Lauffer wrongfully barred Dons Race from entenng the
Decedent's residence to retrieve personal property, requmng Dons Race to pay an
attorney $1,000 00 to remeve her personal belongings
WHEREFORE, Dons Race respectfully requests that
1 Regina M Lauffer be required to fully account for her actions as Decedent's agent
under the Power of Attorney
2 Regma M Lauffer be surcharged for all assets m her hands as agent under the
Decedent's Power of Attorney not inventoried as part of the Decedent's estate
3 Regma M. Lauffer be surcharged for $8,851 66, representing the fees she
improperly charged as agent under the Power of Attomey both before and after the death of the
Decedent
4 Regina M Lauffer be surcharged to the extent the Court finds the attorneys' fees
and executor's commissions prod from the estate exceed reasonable fees and comrmsslons as
deterrmned by the Court
5 Regina M. Lauffer be surcharged $1,000 00 representing the attorney's fees
charged to Dons Race due to Regina M Lauffer's wrongfully refusing to allow her to retrieve
personal property from the Decedent's residence
-3-
6 The Court mo&fy the proposed schedule of d~stnbut~on to prowde for statutory
~nterest on Dons Race's $10,000 00 pecumary legacy
Date January 9, 2004
Respectfully submitted,
Thomas P Gackd, Esqmre
Supreme Court I D No 44864
Eckert Seamans Chenn & Mellott, LLC
213 Market Street, 8th Floor
P O Box 1248
Hamsburg, PA 17108-1248
(717) 237-6093
Attorneys for Dons Race
-4-
VERIFICATION
I, Dons Puce, hereby verify that all of the averments of fact contamed ~n the foregoing
document are true and correct to the best of my knowledge, ~nformat~on and behef I understand
that false statements herein are made subject to the penalties of 18 Pa C S A §4904, relating to
unswom falsfficatlon to authorities
Dons Race
-5-
CERTIFICATE OF SERVICE
I hereby ce~fy that I am tbas day serving a copy of the foregoing Object~ons of Dons
Price to First and F~nal Account of Regina M Lauffer, Survlvmg Executor, upon the person and
~n the manner andmated below, Much service satisfies the Pennsylvama Rules of Ciwl
Procedure, by depositing a copy of the same m the Umted States Mml, Hamsburg, Pennsylvania,
w~th first-class postage prepmd, as follows
Dated January 9, 2004
Robert M Frey, Esqmre
Frey & T~ley
5 South Hanover Street
Carhsle, Pennsylvama 17013
Thomas P Gacla, Esqmre
-6-
155 S~)UTH HANOVER STREET
CARLISLE, PENNSYLVANIA 17013
ROM ! N GER &A _YLEY
LAW OFFICES
ADVOCACY -- ADVICE -- ANSWERS
law~ronungerlaw.(
www. romingerlaw.i
IN RE: HEWITT E. LINE ESTATE
: IN THE COURT OF COMMON PLEAS OF
: CUMBERLAND COUNTY, PENNSYLVANIA
_.
: DATE OF DEATH: September 4, 2001
;
: ESTATE FILE NO.: 21-01-0838
OBJECTIONS TO FINAL ACCOUNTING OF
THE ESTATE OF HEWITT E LINE
AND NOW, comes Clarence L~ne, Beneficiary to the Estate ofHew]tt E L~ne, by and
through h~s attorney, Karl E Rominger, Esquire and in support ofh~s objections avers as
follows
1 Objector beheves that the accounting and statement of proposed distribution was
flawed
2 ObJector believes that the st~pulanons are not in the best interest of the estate nor of
its' beneficiaries
3 Objector thus makes the following objections, and asks that this Court promde rehef
OBJECTION TO FAILURE TO ACCOUNT FOR DISPOSITION\
OF FUNDS BY POWER OF ATTORNEY
4 Previous paragraphs are Incorporated by reference
5 Upon Information and behefyour Objector believes that during the last years of his
hfe, Hew~tt E Line had substantial cash accounts, stock accounts, bonds, or other
interest bearing, hquid assets
6 Objector upon Information and belief ~s aware or reasonably beheves that decedent
paid federal and state tax on substantml Interest income generated by this cash
savings or other Investment vehicles
7 Upon information and belief the Executrix who has filed the Final Accounting was
the Power of Attorney for Hewltt E Line for at least several years prior to his death
8 Objector believes upon information and belief, that these investments and savings
were of such a substantial nature, that many of them should have survived and been
added into the estate
9 The estate should have pursued an audit of the actions of the Power of Attorney to
determine the disposition of these funds, if any, and if necessary the estate should
have recaptured those funds which it would be legally entitled to do, if said funds
existed
10 Without an accounting of the actions of the Power of Attorney, Objector beheves the
estate is not complete and has not been admlmstrated fully
WHEREFORE, ObJectors request that this Honorable Court grant his objections, and
schedule an Evldentlary Heanng so that ObJector may call witnesses, proffer evidence, and so
demonstrate that the objections are valid and should be sustained, or in the alternative that th~s
Court Order the Executrix to provide an accounting for her actions while Power of Attorney for
decedent
OBJECTION TO FAILURE TO PROPERLY COUNT FOR AND CREDIT FOR
PROPERTIES OF OBJECTORS SOLD BY THE ESTATE
11 Previous paragraphs incorporated by reference.
12 At the time of the estate sale, several items, including a lift which belonged to
ObJector, was sold by the estate at the estate sale
13 Objector should have been paid by the estate, and is in fact a creditor of the estate for
purposes of the value of these items that were for sale at the estate sale
WHEREFORE, ObJector requests that tlus Honorable Court grant tum an ewdentlary hearing so
that Objector may prove which ~tems were his, and what their value was, so that he may be
properly paid as a creditor of the estate m any Final AccounUng
OBJECTION TO ACCOUNTING OF PERSONALTY
AND THE SALE THEREOF
14_ Prewous paragraphs incorporated by reference
15 At the time that the estate conducted a sale of decedent' personalty, ~t is beheved and
therefore averred that no all the personalty was properly catalogued and accounted
for
16 It ~s believed that much of the personalty was removed immediately prior to or '
subsequent to decedent's demise, and that those items were properly part of any estate
sale
17 Further, no break down has been prowded for the hetrs to show what values were
obtained for the personalty that was sold.
WHERFORE, ObJector requests that this Honorable Court grant his objections, schedule an
evldenUary heanng so that ObJector may call witnesses, proffer ewdence, and so demonstrate
this his objecUons are vahd and should be sustmned, and further that this Honorable Court Order
the Executrix to properly account for these items.
Date January 12, 2004
Respectfully submitted,
ROMINGER & BAYLEY
Karl E Romlnger, Esqmre
155 South Hanover Street
Carlisle, PA 17013
(717) 241-6070
Supreme Court ID # 81924
Attorney for ObJector
IN RE: HEWITT E. LINE ESTATE
: IN THE COURT OF COMMON PLEAS OF
: CUMBERLAND COUNTY, PENNSYLVANIA
_.
: DATE OF DEATH: September 4, 2001
:
: ESTATE FILE NO.: 21-01-0838
VERIFICATION
KARL E ROMINGER, ESQUIRE, states that he is the attorney for, Objector, Clarence
E Line in this action, that he makes this affidavit as attorney because he has sufficient
knowledge or information and belief, based upon his investigation of the matters averred or
denied in the foregoing document, and that th~s statement is made subject to the penalties of 18
Pa C S Pa C S §4904, relating to unswom falsification to authorities
Date. January 12, 2004
Karl E Rom~nger, Esqmre
Attorney for ObJector
IN RE: HEWITT E. LINE ESTATE
: IN THE COURT OF COMMON PLEAS OF
: CUMBERLAND COUNTY, PENNSYLVANIA
:
: DATE OF DEATH: September 4, 2001
:
: ESTATE FILE NO.: 21-01-0838
CERTIFICATE OF SERVICE
I, Karl E Romlnger, Esquire, attorney for Clarence Line, do hereby certify that I th~s day
served a copy of the Objections to Final Accounting of the Estate of Hewitt E. Line, upon the
following by depositing same in the Umted States Mall, first class postage prepmd, at Carlisle,
Pennsylvania, addressed as follows
Robert M Frey, Esquire
FKEY & TILEY
5 South Hanover Street
Carlisle, PA 17013
Attorney for Executrix/Estate
Thomas Gackl, Esquire
213 Market Street, 8th Floor
Harrisburg, PA 17101
Attorney for Doris Rice, Heir
Mrs Regina Lauffer
225 High Mountain Road
Shlppensburg, PA 17257
Heir
David Banc, Esquire
O'BRIEN, BAPdC & SCHERER
17 West South Street
Carlisle, PA 17013
Attorney for the estate of Kenneth Line, Heir
Karl E Rominger, Esqmre
Attorney for Objector
Dated January 12, 2004
IN THE COURT OF COMMON PLEAS
CUMBERLAND COUNTY PENNSYLVANIA
ORPHANS' COURT DIVISION
INRE
ESTATE OF HEWITT E LINE,
DECEASED
NO 21-01-0838
OBJECTIONS OF DORIS RICE TO FIRST AND FINAL ACCOUNT OF
REGINA M. LAUFFER, SURVIVING EXECUTOR
AND NOW COMES Dons Rtce, benefictary of the Estate ofHewttt E Line, deceased
("Decedent"), by and through her attorneys, Eckert, Seamans, Chenn & Mellott, LLC, and sets
forth the following objecttons to the F~rst and Final Account ofRegtna M Lauffer, survtmng
executor
l ObJector Dons R~ce ts the benefictary of a specffic bequest under paragraph 10 of
the Decedent's Will and ~s entitled to a one-fourth share of the residue of the Decedent's estate
under paragraph 12 of the Decedent's Will
2 Dons Rice's share of the restdue is affected by the matters objected to herren, and
she therefore has standing to present these objections
3 Dons Rtce objects to the account and the proposed schedule ofdlstrlbutton to the
extent her share ~s affected based on the following
a Prior to the Decedent's death, commencmg on or about July 2000,
Regtna M Lauffer acted as agent under a Power of Attorney executed by the Decedent as
pnnctpal Dons Price beheves and therefore avers that Regina M Lauffer has not
properly accounted for and ~nventoned as estate assets all assets of the Decedent
IL0274993 1 }
controlled by Regina M Lauffer ~n her capacity as agent under Decedent's Power of
Attorney
b Prior to the death of the Decedent, Regtna M Lauffer ~mproperly took a
fee for her serwces as agent under the Power of Attorney of $3,851 66, while the other
residuary beneficiaries who also performed substantial servtces for the Decedent dunng
h~s hfet~me were not compensated
c Following the death of the Decedent, Regina M Lauffer prod herself an
add~ttonal $5,000 fee for her servmes as agent under the Power of Attorney, which was
also not justffied based on the services performed by Regina M Lauffer
d The attorneys' fees d~sbursed by Regina M Lauffer are excessive retat~ve
to the s~ze of the estate, the character of the work performed, and other factors apphed to
determine the reasonableness of attorneys' fees charged to an estate under Pennsylvama
Supreme Court precedent
e The executor's commissions clmmed are excessive relative to the s~ze of
the estate, the character of the work performed, and other factors apphed to determine the
reasonableness of executor's commissions charged to an estate under Pennsylvama
Supreme Court precedent
f Pursuant to paragraph 10 of the Decedent's Wall, Dons Price ~S entitled to a
pecumary legacy ~n the amount of $10,000 00 Th~s legacy has not yet been prod
Pursuant to 20 Pa C S {}3543, a pecumary legacy not ~n trust bears ~nterest at the rate of
5% per annum from one year after the death of the decedent untd payment of the legacy
Dons Rme objects to the proposed schedule ofd~stnbutton s~nce ~t does not prowde for
-2-
any interest on her $10,000 00 bequest, which bears interest at the 5% rate from
September 4, 2002
g Regina M Lauffer wrongfully barred Dons Rice from entenng the
Decedent's residence to retrieve personal property, requmng Dons Race to pay an
attorney $1,000 00 to retrieve her personal belongings
WHEREFORE, Dons Rice respectfully requests that
Regina M Lauffer be required to fully account for her actions as Decedent's agent
under the Power of Attorney
2 Regina M Lauffer be sumharged for all assets in her hands as agent under the
Decedent's Power of Attorney not inventoried as part of the Decedent's estate
3 Regina M Lauffer be surcharged for $8,851 66, representing the fees she
improperly charged as agent under the Power of Attorney both before and after the death of the
Decedent
4 Regina M Lauffer be surcharged to the extent the Court finds the attorneys' fees
and executor's commissions paid from the estate exceed reasonable fees and commissions as
determined by the Court
5 Regina M Lauffer be surcharged $1,000 00 representing the attorney's fees
charged to Dons Rice due to Regina M Lauffer's wrongfully refusing to allow her to retrieve
personal property from the Decedent's residence
-3-
6 The Court modify the proposed schedule of dtstnbut~on to prowde for statutory
~nterest on Dons Rice's $10,000 00 pecumary legacy
Date January 9, 2004
Respectfully submitted,'
Thomas P Gack~, Esqmre
Supreme Court I D No 44864
Eckert Seamans Chenn & Mellott, LLC
213 Market Street, 8th Floor
P O Box 1248
Hamsburg, PA 17108-1248
(717) 237-6093
Attorneys for Dons Rice
-4-
VERIFICATION
l, Dons R, ce, hereby venfy that all of the averments of fact contmned ~n the foregoing
document are tree and correct to the best of my knowledge, ~nformatlon and behef I understand
that false statements herein'are made subject to the penalties of 18 Pa C S A {}4904, relating to
unswom falsfficat~on to authorities
Dons R~ce
-5-
CERTIFICATE OF SERVICE
I hereby certify that I am this day serving a copy of the foregoing ObJections of Dons
Rice to First and Final Account of Regina M Lauffer, Surviving Executor, upon the person and
in the manner indicated below, which service satisfies the Pennsylvania Rules of Civil
Procedure, by depositing a copy of the same in the United States Mad, Harrisburg, Pennsylvania,
with first-class postage prepmd, as follows
Dated January 9, 2004
Robert M Frey, Esquire
Frey & Tlley
5 South Hanover Street
Carlisle, Permsylvama 17013
Thomas P Gackd, Esquire /
-6-
IN RE: FIRST AND FINAL :
ACCOUNT OF REGINA M.
LAUFFER, EXECUTOR FOR THE:
ESTATE OF HEWITT E. LINE,.
LATE OF NORTH MIDDLETON
TOWNSHIP, CUMBERLAND :
COUNTY, PENNSYLVANIA, :
DECEASED :
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
No. 21-01-838 ORPHANS' COURT
ORDER OF COURT
AND NOW, thzs 13th day of January, 2004, upon
conszderatzon of the Oblectzons of Dorms Rmce to Fzrst and
Fmnal Account of Regmna M. Lauffer, Survmvmng Executor, and
of the Ob3ectmons to F~nal Accountmng of the Estate of
Hewmtt E. L~ne fmled by Clarence Lmne, and mt appearmng that
mt would be advantageous for counsel to dmscuss thms matter
before a deczsmon ms made as to the appomntment of an
audmtor, no actmon wmll be taken by the Court at thms t~me,
and counsel are requested to contact the Court mf mt ms
determmned that an audmtor should be appomnted.
Robert Frey,
Esqumre
By the Court,
J~esley Ole~J~.,
M~chael John Whare, Esqumre
Thomas P. Gackz, Esqumre
Frey & Tzley
wcy
IN RE: HEWITT E. LINE ESTATE
: IN THE COURT OF COMMON PLEAS OF
: CUMBERLAND COUNTY, PENNSYLVANIA
.
: DATE OF DEATH: September 4, 2001
:
: ESTATE FILE NO.: 21-01-0838
OBJECTIONS TO FINAL ACCOUNTING OF
THE ESTATE OF HEWITT E LINE
AND NOW, comes Clarence Line, Beneficiar~ to the Estate of Hewltt E Line, by and
through h,s attorney, Karl E Rominger, Esquire and in support of his objections avers as
follows
1 Oblector believes that the accounting and statement of proposed d,stnbutlon was
flawed
2 ObJector believes that the stipulations am not ,n the best ,nterest of the estate nor of
its' benefic~ar,es
3 ObJector thus makes the following objections, and asks that th,s Court provide rehef
OBJECTION TO FAILURE TO ACCOUNT FOR DISPOSITION\
OF FUNDS BY POWER OF ATTORNEY
4 Previous paragraphs are incorporated by reference
5 Upon lnformat,on and behefyour Objector believes that dunng the last years of his
life, Hew,tt E Line had substantial cash accounts, stock accounts, bonds, or other
interest bearing, liquid assets
6 ObJector upon ~nformation and belief is aware or reasonably believes that decedent
paid federal and state tax on substantial interest income generated by this cash
savings or other investment vehicles
7 Upon information and behefthe Executrix who has filed the Final Accounting was
the Power of Attorney for Hewltt E Line for at least several years prior to his death
8 ObJector believes upon information and belief, that these investments and savings
were of such a substantial nature, that many of them should have survived and been
added into the estate
The estate should have pursued an audit of the actions of the Power of Attorney to
determine the disposition of these funds, if any, and if necessary the estate should
have recaptured those funds which it would be legally entitled to do, if said funds
existed
10 Without an accounting of the actions of the Power of Attorney, ObJector believes the
estate is not complete and has not been administrated fully
9
WHEREFORE, ObJectors request that this Honorable Court grant his objections, and
schedule an Evldentlary Hearing so that ObJector may call witnesses, proffer evidence, and so
demonstrate that the objections are valid and should be sustained, or in the alternative that this
Court Order the Executrix to provide an accounting for her actions while Power of Attorney for
decedent
OBJECTION TO FAILURE TO PROPERLY COUNT FOR AND CREDIT FOR
PROPERTIES OF OBJECTORS SOLD BY THE ESTATE
11 Previous paragraphs incorporated by reference
12 At the time of the estate sale, several items, including a lift which belonged to
ObJector, was sold by the estate at the estate sale
13 ObJector should have been paid by the estate, and is in fact a creditor of the estate for
purposes of the value of these items that were for sale at the estate sale
WHEREFORE. ObJector requests that this Honorable Court grant him an evident~ary hearing so
that Objector may prove whmh ~tems were h~s, and what their value was, so that he may be
properly paid as a creditor of the estate ~n any Final Accounting
OBJECTION TO ACCOUNTING OF PERSONALTY
AND THE SALE THEREOF
14 Previous paragraphs incorporated by reference
15 At the nme that the estate conducted a sale of decedent' personalty, it ~s beheved and
therefore averred that no all the personalty was properly catalogued and accounted
for
16 It IS beheved that much of the personalty was removed lmmedmtely prior to or
subsequent to decedent's demise, and that those items were properly part of any estate
sale
17 Further. no break down has been prowded for the heirs to show what values were
obtained for the personalty that was sold
WHERFORE, Objector requests that th~s Honorable Court grant h~s objections, schedule an
evidentlary heanng so that Objector may call witnesses, proffer evidence, and so demonstrate
this h~s objections are valid and should be sustained, and further that th~s Honorable Court Order
the Executrix to properly account for these items
Date January 12.2004
Respectfully submitted,
ROMINGER & BAYLEY
-
Karl E Romlnger, Esquire
155 South Hanover Street
Carlisle, PA 17013
(717) 241-6070
Supreme Court ID # 81924
Attorney for Objector
IN RE: HEW1TT E. LINE ESTATE
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
DATE OF DEATH: September 4, 2001
ESTATE FILE NO.: 21-01-0838
VERIFICATION
KARL E ROMINGER. ESQUIRE, states that he ,s the attorney for, ObJector, Clarence
E L~ne ~n this action, that he makes this affidav,t as attorney because he has sufficient
kno~vledge or ~nformat~on and behef, based upon his investigation of the matters averred or
denied in the foregoing document, and that this statement ~s made subject to the penalties of 18
Pa C S Pa C S {}4904, relating to unsworn falsfficatlon to authorities
Date January 12. 2004
Karl E Romlnger, Esqmre
Attorney for ObJector
IN RE: HEWITT E. LINE ESTATE
: IN THE COURT OF COMMON PLEAS OF
: CUMBERLAND COUNTY, PENNSYLVANIA
:
: DATE OF DEATH: September 4, 2001
:
: ESTATE FILE NO.: 21-01-0838
CERTIFICATE OF SERVICE
I. Karl E Rominger, Esquire, attorney for Clarence Line, do hereby certify that [ this day
served a copy of the Objections to Final Accounting of the Estate of Hewitt E. Line, upon the
following by depositing same in the United States Mall, first class postage prepaid, at Carlisle,
Pennsylvania, addressed as follows
Robert M Frey, Esquire
FREY & TILEY
5 South Hanover Street
Carlisle, PA 17013
Attorney for Executrix/Estate
Thomas Gacki, Esquire
213 Market Street, 8m Floor
Harrisburg, PA 17101
Attorney for Doris Rice, Heir
Mrs Regina Lauffer
225 High Mountain Road
SNppensburg. PA 17257
Heir
David Banc, Esquire
O'BRIEN, BARIC & SCHERER
17 West South Street
Carlisle, PA 17013
Attorney for the estate of Kenneth Line, Heir
Karl E Romlnger, Esquire
Attorney for ObJector
Dated January 12, 2004
IN RE ESTATE OF
HEWITT E LINE,
DECEASED
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
NO 21-01-0838
ORDER OF COURT
AND NOW, this 5th day of March, 2004, upon consideration of the Objections of
Doris Rice to First and Final Account of Regina M Lauffer, Surviving Executor, of the
attached letter from Thomas P Gackl, Esq, on behalf of Doris Rice, and of the
ObJections to First Accounting of the Estate of Hewltt E Line filed on behalf of Clarence
Line, Andrew C Sheely, Esq, is appointed auditor
BY THE COURT,
~x T"~Andrew C. Sheely, Esq.
· ~-~1 127 S Market Street
~-?l e O Box 95
v.~.)~l Mechanicsburg, PA 17055
Auditor
Robert M. Frey, Esq
5 South Hanover Street
Carlisle, PA 17013
Attorney for Estate
Thomas P Gackl, Esq
P O Box 1248
Harrisburg, PA 17108-1248
Attorney for Doris Price
Karl E. Rommger, Esq
155 South Hanover Street
Carlisle, PA 17013
Attorney for Clarence Line
rc
sIM4 Jo
IO as;~O.Pamooe~
ECKERT SEAMANS CHERIN & MELLOTT, LLC
Itmrlsburq PA 17101
Post O~re Box 1248
Harmtmrq, PA 17108-1248
hhphou( 717 237 6000
lac,m,h 7172376019
Haddonfield, ~\j
March 4, 2004 ~ ,
The Honorable J Wesley Oler, Jr
Cumberland County Courthouse
One Courthouse Square
Carlisle, PA 17013
RE
Estate of Hewttt E Ltne
No 21-01-0838
ObJections of Doris Rice
Dear Judge Oler
Unfortunately, Robert Frey and I were not able to negotiate a settlement of
the ObJections I filed on behalf of Dons R~ce to the Hewttt L~ne Estate
Accounting of Regina M Lauffer Consequently, ~t appears it will be
necessary to appoint a master per the Court's Local Rules
Feel free to contact me ~fyou have any questions
Thomas P Gack~
TPG/kmo
cc Robert Frey, Esquire
Dorts Rice
{L0277336 I}
ECK.ERT SEAMANS Thomas P Gackt
^.oauE*s ^~ t^w 717 237 6093
tpg~escm corn
IN RE: ESTATE OF
HEWITT E. LINE,
DECEASED
: IN THE COURT OF COMMON PLEAS
: CUMBERLAND COUNTY, PENNSYLVANIA
: ORPHANS' COURT DIVISION
: NO. 21-01-0838
ORDER OF COURT
AND NOW, this h~e~ day of /~~ , 2004, an
Auditor's hearing is reby scheduled fo~ Thursday, May 20, 2004,
commencing at 12:30 p.m. in second floor courtroom of the Old
Courthouse in Carlisle, Cumberland County, Pennsylvania.
BY THE COURT,
~uOltor
Robert M. Frey, Esquire
Attorney for Estate/Accountant
Ivo V. Otto, III, Esquire
Attorney for Accountant
Thomas P. Gacki, Esquire
Attorney for Doris Rice
Karl E. Rominger, Esquire
Attorney for Clarence Line
Marie Farley,
Court Reporter
AT AN ORPHANS'S COURT, Began on Friday the 5th day of March, A.D.2004,
and holden at Carlisle, in and for Cumberland County, before the Honorable J.
Wesley Oler, Jr., Sole Judge the following proceedings were held to wit:
THE PETITION
IN RE: ESTATE OF HEWITT E. LINE, DECEASED
ORDER OF COURT
AND NOW, this 5th day of March, 2004, upon consideration of the Objections of
Doris Rice to First and Final Account of Regina M. Lauffer, Surviving Executor, of the
attached letter from Thomas P. Gacki, Esq., on behalf of Doris Rice, and of the Objec-
tions to First Accounting of the Estate of Hewitt E. Line filed on behalf of Clarence Line,
Andrew C. Sheely, Esq., is appointed auditor.
By the court,
/s/J. Wesley Oler, Judge
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
Andrew C. Sheely, Esq., being duly sworn according to law, deposes and says
that he will perform the duties of auditor in the above estate with fidelity:
Sworn and Subscribed to before me this
A.D.
.day of~ff
Clerk of Orphans' Court Cumberland County, Pennsylvania
IN RE: ESTATE OF
HEWITT E. LINE,
DECEASED
: IN THE COURT OF COMMON PLEAS
: CUMBERLAND COUNTY, PENNSYLVANIA
: ORPHANS' COURT DIVISION
: NO. 21-01-0838
ORDER OF COURT
AND NOW, this]7,,~
day of May, 2004, the prior Order of
Court dated May 7, 2004 is vacated, and an Auditor's hearing is
hereby scheduled for Friday, May 28, 2004, commencing at 12:30
p.m. in second floor courtroom of the Old Courthouse in Carlisle,
Cumberland County, Pennsylvania.
Robert M. Frey, Esquire
Attorney for Estate/Accountant
Ivo V. Otto, III, Esquire
Attorney for Accountant
Thomas P. Gacki, Esquire
Attorney for Doris Rice
Karl E. Rominger, Esquire
Attorney for Clarence Line
Marie Farley,
Court Reporter
BY THE COURT,
~~~~or
IN RE: ESTATE OF
HEWITT E. LINE,
DECEASED
: IN THE COURT OF COMMON PLEAS
: CUMBERLAND COUNTY, PENNSYLVANIA
: ORPHANS' COURT DIVISION
: NO. 21-01-0838
ORDER OF COURT
AND NOW, this ~ day of June, 2004, upon consideration of
the application for an extension to file the Auditor's report, the
Auditor, Andrew C. Sheely, is hereby granted an extension through
July 8, 2004 to file the Auditor's report in the above-captioned
Estate.
~Robert M. Frey, Esquire
Attorney for Estate/Accountant
Ivo V. Otto, III, Esquire
Attorney for Accountant
~ l Th°mas P' Gacki, Esquire
Attorney for Doris Rice
Karl E. Rominger, Esquire
Attorney for Clarence Line
Andrew C. Sheely, Esquire
Auditor
BY THE COURT,
ESTATE OF HEWITT E. LINE
DECEASED
(
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
NO. 21-01-093g
ORPHANS' COURT DIVISION
REPLY BRIEF OF REGINA M. LAUFFER TO DORIS RICE'S AND
CLARENCE LINE'S OBJECTIONS
I. STATEMENT OF THE CASE
Doris Rice ("Rice") and Clarence Line ("C. Line"), beneficiaries of the Estate of He;vitt Line
("Estate"), objected to the First and Final Account filed by the executrix, Regina M. Lauffer
("Laufl'er"). On May 28, 2004, a hearing was held on the objections. Pursuant to the Auditor's
request, Rice submitted a Memorandum of Law in support of her objections. The Memorandum
addresses three issues. The first issue is whether Lanffer should provide an accounting as agent
acting under power of attorney and whether her agent's fees are reasonable. The second issue is
whether Lauffer's fees as executrix are reasonable. The third issue is whether the attorney's fees,
collected by Robert Frey ("Frey"), are reasonable under the circumstances. At the Auditor's request,
this Reply Brief is submitted by Lauffer in response to Rice' s Memorandum of Law. No other issues
have been briefed by Rice or C. Line and all such issues are accordingly presumed abandoned.
II. DISCUSSION
A. SUMMARY OF DISCUSSION
Lauffer was appointed as agent acting under power of attorney for Hewitt Line ("H. Line")
and was further appointed as a co-executrix of thc Estate. Lauffer is entitled to reasonable
compensation for both roles. Although Lauffer has not provided a formal accounting, she has
provided an informal accounting to the heirs of the Estate. Lauffer's efforts in selling the real estate
and the efficiency by which the sale occurred significantly increased the total value of the Estate.
Further, her attorney, Frey, is entitled to reasonable compensation for his services. Both Lauffer and
Frey collectively marketed and sold a piece of real estate resulting in a substantial increase in the
value of the Estate. In return, they claimed reasonable compensation for the services they rendered
and the result they obtained. Therefore, the Auditor should dismiss the objections.
decedent's personal property in two auctions in express disregard of the decedent's wishes
expressed in the po~ver of attorney, well before it was necessary for her to do so in order to have
enough funds to support the decedent. Furthermore, Lauffer wasted assets of the estate to hire a
second lawyer in connection with the auction, and hircd constables using the decedent's funds.
Although Lauffer testified that she hired the constables because of threats she received, her
testimony was inconsistent as to when she received the alleged threats in relation to the time of
the auctions. Furthermore, Lauffer did not deny or contradict Rice's testimony that Lauffer
physically assaulted Rice at the decedent's home in the presence of the decedent, while Lauffer
was still acting as his agent under power of attorney.
In seeking her compensation as agent under the power of attorney, Lauffer and her
attorney testified that her fees were justified because she pertbrmed services for the decedent in
excess of those normally performed by a corporate fiduciary. Lauffer conveniently forgets the
substantial work that Rice and her other siblings and son performed in assisting the decedent
during his life--for example, spending numerous hours mowing and maintaining the substantial
plantings on the decedent's property on a regular basis, in addition to the variety of other similar
services Rice testified to at the hearing. Rice's uncontradicted testimony was that her son
actually received school credit for the service activities he rendered to the decedent prior to his
death. After the auctions, there was uncontradicted testimony that it was Rice and her other
siblings who spent many hours removing over a ton of debris from the decedent's residence.
Lauffer's incredible testimony was that she remembered absolutely nothing her other siblings did
to assist her father while she held the power of attorney. Perhaps she believes fairies magically
swooped down to mow the decedent's lawn and clean up thc home after the auctions.
-2-
Rice and Clarence Line also presented uncontradicted, written evidence that the decedent
was not satisfied with Lauffer's handling of the power of attorney. While he was in the nursing
home several months prior to his death, the decedent signed a statement introduced into evidence
which stated his dissatisfaction with Lauffcr's handling of the power of attorney and expressing
his desire that his other three siblings should take over handling his affairs. Lauffer's counsel
cavalierly dismissed this document, which arguably had the effect of revoking his client's power
of attorney, on the grounds that the decedent lacked mental competency by that point.
Interestingly, at almost exactly the same period of time, Laufl'er's counsel prepared a statement
tbr the decedent's signature confirming a gift by the decedent to Lauffer of a grandfather's clock
and a mantle clock. Apparently, Lauffer's counsel felt the decedent was competent to execute
documents as long as they benefited his client.
Lauffer's testimony also indicated a disconcerting lack of recollection regarding certain
expenditures from the decedent's funds prior to his death. The decedent resided in the Church of
God Home lbr a number of months prior to his death. Rice entered into evidence a number of
checks to the Church of God Home in widely varying amounts, in excess of what one would
normally expect to be charged for nursing home care. Further, it would be expected that
payments would be made monthly in the same amount. Lauffer had no explanation for these
checks.
Following the decedent's death, Kenneth Line and Lauffer became co-executors of the
decedent's estate. Robert Frey ("Frey") served as attorney for Lauffer during the duration of their
joint administration of the estate and Frey continued to represent Lauffer as the sole personal
representative following Kenneth Line's death in 2003, when Lauffer became the sole executor
of the estate. Kenneth Line retained two other attorneys while he was serving as co-executor.
-3-
While Lauffer presented some evidence of the number of hours she spent as agent of the
decedent under the power of attorney, she kept no such records of the amount of time she spent
in her capacity as executrix of the estate. She presented very sketchy testimony at best regarding
~vhat she actually did in her capacity as executrix. Similarly, Frey kept no time records and
presented limited testimony as to what he actually did in connection with the estate
administration. While the estate was successful in selling the decedent's farm for a favorable
price ~vithout a real estate broker, no substantial testimony was presented as to what effbrts were
actually required to sell the property, other than that a variance had to be obtained at some point.
How many potential purchasers were contacted? Ho~v involved were negotiations with each
potential purchaser? Who actually drafted the agreement of sale lbr the purchase? None of these
questions were answered by the testimony of either the surviving co-executrix or her attorney.
Further, there was testimony that the decedent had been trying to sell the farm prior to his death.
For all we know from the testimony of Lauffer and her attorney, the groundwork laid prior to the
decedent's death could have lead to an easy sale by the estate.
II. DISCUSSION
Agents acting under a power of attorney, executors, and attorneys are each entitled to
reasonable compensation based upon services performed. Lauffer claims an unreasonable
compensation amount as agent under the power of attorney and as executor, as does Frey as the
attorney for the estate. Lauffer has never filed a court accounting of her actions under the power
of attorney, and Rice requests such as one of her prayers for relief. If the Auditor finds that
Lauffer, as agent, engaged in improper conduct inconsistent xvith her fiduciary duty to the
decedent--namely, selling property while there were still sufficient funds in the decedent's
-4-
account and physically assaulting Rice, she should be surcharged as executrix to the extent that
she took unjustified fees as agent under the power of attorney, thereby reducing the assets of the
estate. Even without an accounting for Lauffer's actions under the power of attorney, Rice
objects to the estate accounting to the extent that the fee claimed by Lauffer as agent under the
power of attorney has reduced the value of the estate. Finally, Rice objects to the amount of the
executrix's commissions claimed as well as the amount of attorney's fees claimed by counsel to
the co-executors. Both the executrix and the attorney claimed at least $15,000 above a
reasonable amount of compensation.
A. IN ORDER TO ACCURATELY DETERMINE WHAT SHOULD BE IN
THE ESTATE ACCOUNTING, LAUFFER SHOULD PROVIDE AN
ACCOUNTING AS AGENT ACTING UNDER POWER OF
ATTORNEY.
An agent acting under a power of attorney is entitled to reasonable compensation based
upon the actual responsibilities assumed and performed, unless the document granting power of
attorney indicates otherwise. 20 Pa.C.S. § 5609(a). In addition, an agent is entitled to
reimbursement lbr actual expenses advanced on behalf of the principal and to reasonable
expenses incurred in connection with the performance of the agent's duties. 20 Pa.C.S. §5609(b).
An agent must file an account of his administration whenever directed to do so by the court and
may file an account at any other time. 20 Pa.C.S. §5610. Rice requests an accounting by
Lauffer for her activities while acting as agent under power of attorney because without an
accurate account of what ~vas in Lauffer's possession as agent under the power of attorney, the
estate's accounting cannot be accurately assessed. While acting as agent, Lauffer reported to the
principal, now the decedent. Although an executor can request an accounting from an agent
acting under a power of attorney in order to accurately determine the assets that should be
-5-
included in the estate, Lauffer is also the executrix of the estate. Lauffer has not voluntarily filed
an account of her own activities as agent. Because Lauffer is also the executrix, she no longer
has anyone to report to unless one of the beneficiaries can request an accounting. Because the
amount of assets they receive from the estate is directly affected by what property Lauffer held
and what activities she performed while acting as agent, it is reasonable/bt the beneficiaries of
the estate to request an accounting from Lauffer in her capacity as agent.
What is reasonable compensation under the circumstances is within the discretion of the
Court (or Auditor). In considering the reasonableness of Lauffer's compensation as agent, it is
important to note that she disregarded her fiduciary duties by prematurely selling the decedent's
personal property at auctions, wasting assets by seeking additional counsel from an attorney,
hiring unnecessary constables for the auctions, and physically injuring Rice. Further, although
she admitted that her father's wish was that all his children would be treated equally, Lauffer
seeks compensation for the same types of services her siblings rendered with no expectation of
payment. For these reasons, she should not be awarded a fee as agent acting under the power of
attorney. Rather, she should be surcharged as executrix to the extent that she took unjustified
lees as agent under the power of attorney, thereby reducing the assets of the estate.
B. THE EXECUTRIX'S FEES CLAIMED BY LAUFFER ARE
UNREASONABLE AND SttOULD BE REDUCED.
The personal representative of an estate is entitled to reasonable and just compensation
under the circumstances. 20 Pa.C.S. §3537. The proper amount of compensation should be
determined by considering the actual worth to the estate of the services rendered. 10 Summ. Pa.
Jur. 2d Probate, Estates, and Trusts § 15:54, citing Estate of Allen, 488 Pa. 415,412 A.2d 833
-6-
(1980), In re Reed's Estate, 462 Pa. 336, 341 A.2d 108 (1975). Further, "executors seeking
compensation from an estate have the burden of establishing facts which show the
reasonableness of their tees and entitlement to the compensation claimed." In re Estate of Rees,
425 Pa. Super. 490, 497, 625 A.2d 1203, 1206 (1993). The fees awarded depend on many
factors, including the size of the estate, novelty and difficulty of administration, extent of labor
and time required, and the responsibility assumed. 10 Summ. Pa. Jur. 2d Probate, Estates, and
Trusts §15:54, citing In re Oberrender's Estate, 7 Pa. D. & C.3d 299, 1978 WL 516 (C.P. 1978).
The determination of whether the executors' fees are reasonable is left to the sound discretion of
the Orphan's Court, and the Court's decision should not be disturbed absent a clear error or an
abuse of discretion. Id. Finally, the Orphans' Court "also has the authority to reduce to a
'reasonable and just' level those tees and commissions claimed by the fiduciary and their
counsel." Id.
It is also important to note that while each executor is free to employ counsel of his o~vn
choice, the amount of counsel fees and executors' commissions can only be allowed as if one
executor and one attorney did the work. Bums Estate, 22 D. & C.2d 201 (1960), afFd 401 Pa.
556, 165 A.2d 379 (1960). Estate of Cohen, 23 Phila. 373,390-391 (Phila. Cty. Rptr. 1992).
Total attorneys' and executors' fees claimed in this estate are unreasonable under the
circumstances. Traditionally, executors' commissions, like attorneys' fees, were initially
calculated on a sliding percentage scale based on the value of the probate estate. This practice
has been somewhat criticized, especially for attorneys' fees, where the modem trend is to,yard an
hourly based fee billing that more accurately pegs attorneys' fees to the amount of time and effort
actually expended. Executors, even corporate fiduciaries, do not normally track time by tenths
of an hour and a percentage based fee is still usually the starting point. As the cases above note,
-7-
however, the courts have wide discretion in determining the appropriateness of the tee in any
given situation. In fact, it is egregious error for the court to award compensation to an executor
or attorney upon a percentage basis without an inquiry into the reasonableness of the fees. In re
Estate of Preston, 385 Pa. Super. 48,560 A.2d 160 (1989). With this in mind it is important to
note that neither Lauffer nor Frey testified to the amount of time spent nor the number of people
they dealt with in executing their duties. Therefore, it would be egregious error to simply award
the unreasonable amount of compensation claimed for executors' or attorneys' fees.
Except for the sale of the farm, the Hewitt Line estate presented an otherwise typical
probate for an estate of its size that does not justify extraordinary compensation. In fact, Lauffer
has taken tees more than $20,000 above a reasonable amount. In the Line estate, the total
probate assets were $728,201.91. Total executors commissions claimed were $45,219 or 6.2%
of the probate assets.
The most widely used table lbr calculating executors and attorneys fees is found in the
Johnson Estate case, 4 Fid. Rep. 2d 6 (O.C. Div. Chester 1983). (A copy of the schedule is
attached to Exhibit "A" to this memorandum.) This table was derived from a table used by the
Pennsylvania Attorney General's office to determine when executors' or attorneys' tees were
objectionable when charitable remainder interests ~vere at stake. Under the Johnson Estate
criteria, based on the probate estate values, the total executors' fees would total only $24,846.06,
not $45,219. The tees claimed are clearly excessive on this basis.
Lauffer and Frey were successful at selling the decedent's farm, without a real estate
agent, at a value $200,000 above the value reported lbr probate and inheritance tax purposes,
perhaps justifying some amount above the Johnson Estate percentages applied to the value
reported for probate and inheritance tax purposes. Ho~vever, even if the Johnson Estate criteria
-8-
~vere applied to the estate value as enhanced by the gain on the sale of the farm, the executors'
commissions would be enhanced by only $6,000, from $24,846.06 to $30,846.06 total, rather
than the $45,219 that has been claimed. Even though the executors and their counsel spent some
unquantified time and effort in selling the farm, awarding the executors and their counsel fees
cbased upon the enhanced value of the estate would properly compensate them for this eftbrt. In
all other respects, the estate was relatively simple and straightforward for an estate of its size.
The amount of $30,846.06 is certainly the maximum that should be awarded if the Auditor
adopts thc percentage fee approach.
As an additional option for the Auditor to consider in determining the executor's
commission, a letter was introduced from the deceased co-executor's counsel, Dale Shughart,
documenting an agreement between the co-executors and their counsel that both executors' and
attorney's tees would be calculated on the basis ora fiat 5% of the assets of the estate as reported
for Pennsylvania Inheritance Tax Purposes. The value of the assets of the estate for Inheritance
Tax purposes equals $728,103 when the inter vivos transfers ~vithin one year of death reported
on Schedule G are deducted. Five percent of this amount equals $36,405.15. This amount is still
excessive, but it is substantially less than the $45,219 claimed. In fact, the fees claimed by the
estate are approximately a fiat 5% of the value of the entire probate estate enhanced by the
$200,000 gain on the sale of the farm (5% of $928,201.91 equals $46,410.09), rather than the
value reported for probate and Inheritance Tax purposes as agreed upon by the executors.
Under the circumstances, a reasonable executors' commission should range somewhere
between $24,846.06 (Johnson percentage of the probate estate) and $30,846.06 (Johnson
percentage of the probate estate enhanced by thc value of the gain on the sale of the real estate).
-9-
C. THE ATTORNEY'S FEES CLAIMED BY FREY ARE UNREASONABLE
AND SHOULD BE REDUCED.
The Pennsylvania Supreme Court, in the oft-cited case of In re Trust Estate of La Rocca,
437 Pa. 542, 246 A.2d 337 (1968) sets forth a discussion of the factors used in determining the
reasonableness of an attorney's fees, chargeable to a trust or estate. The Supreme Court stated as
follows:
What is a fair and reasonable fee is sometimes a delicate, and at
times a difficult, question. The facts and factors to be taken into
consideration in determining the fee or compensation payable to an
attorney include: the amount of work performed; the character of
the services rendered; the difficulty of the problems involved; the
importance of the litigation; the amount of money or value of the
property in question; the degree of responsibility incurred; ~vhether
the fund involved was "created" by the attorney; the professional
skill and standing of the attorney in his profession; the results he
was able to obtain; the ability of the client to pay a reasonable fee
for the services rendered; and, very importantly, the amount of
money or the value of the property in question. Huffman Estate
(No. 3), 349 Pa. 59, 64, 36 A.2d 640, 151 A.L.R. 1384; Bickel
Appeal, 388 Pa. 270, 276, 130 A.2d 498; Fraiman Estate, 408 Pa.
442, 448, 184 A.2d 494; Thompson Estate, 426 Pa. 270, 282,332
A.2d 625.
Application of the LaRocca criteria does not result in any argument for a larger fee than
under either application of the Johnson Estate criteria (probate or enhanced probate estate).
Attorney Frey, Lauffer's counsel, testified that he does not have time sheets showing the number
of hours he devoted to the administration of the estate. Therefore, them is little basis upon which
to conclude that the claimed attorney's fees are rcasonable. While counsel may have "created a
fund" by virtue of the successful sale of the decedent's farm, compensation for the creation of the
fund as well as the size of the estate as a whole is built in if the Johnson Estate tbrmula is applied
to the value of the probate estate enhanced by the gain on the sale of the farn~. The estate was
not a party to any litigation and no other complications were presented that would justify an
-10-
increase in the amount of attorneys' fees. In fact, no tax audit was performed that would have
required additional skill and time of the attorney. Frey correctly used the lowest valuation
possible for inheritance tax and federal estate tax purposes, and the estate was fortunate no audit
was forthcoming. However, this is a basic technique fbr any estate subject to the federal estate
tax. Any competent practitioner in this area knows that the capital gain tax rate is always louver
than the efi'ective federal estate tax rates, so it is always better to report the lowest date of death
values possible even if the estate later sells the property at a gain. No special skill was required
by counsel in this regard. While Frey is obviously a respected attorney with many years of
experience settling estates, he was not required to utilize any advanced knowledge in settling the
Hewitt Line estate, and his testimony indicated he did not get involved in more sophisticated
estate tax saving techniques.
As noted above, courts often use the percentage based fees from the Johnson Estate case
as a starting point for determining attorneys' fees. Total attorney's fees claimed from the Line
estate were $45,214.77, virtually the same as the total executors' commissions claimed. On the
basis of the Johnson Estate schedule tbr attorneys' fees based on the probate estate, attorneys'
fees would total only $25,596.06. If the estate was enhanced by the gain on the real estate sale,
fees would still only total $31,596.06. Even using the fiat 5% of the probate estate calculation
referred to in Dale Shughart's letter, fees ~vould only total $36,405.15.
Therefore, under the circumstances, reasonable attorneys' fees should range somewhere
between $25,596.06 (Johnson percentage of the probate estate) and $31,596.06 (Johnson
percentage of the probate estate enhanced by the value of the gain on the sale of the real estate.)
-Il-
II1. CONCLUSION.
Rice requests that the Auditor require Lauffer to submit an accounting from her term as
agent acting under power of attorney, and she should be surcharged for the amount of the fee she
claimed as agent, thereby increasing the value of the probate estate. Additionally, Rice requests
that the Auditor only permit total executors' fees within the range of $24,846.06 to $30,846.06
and attorneys' fees within the range of $25,596.06 to $31,596.06.
Date: June 17, 2004
Respectfully submitted,
ECKERT SEAMANS CHERIN & MELLOTT LLC
Thomas P. Gacki, Esquire
Supreme Court I.D. No. 44864
Eckert Seamans Cherin & Mellott, LLC
213 Market Street, 8th Floor
P. O. Box 1248
ttarrisburg, PA 17108-1248
(717) 23%6093
Attorneys for Doris Rice
-12-
CERTIFICATE OF SERVICE
I hereby certify that I am this 17th day of June, 2004, serving a copy of the foregoing
Memorandum of Law in Support of Doris Rice's Objections to the First and Final Account of
Regina Lauffer, Executrix of the Estate of Hewitt Line, upon the following persons by facsimile
and by depositing a copy of the same in the United States mail, Harrisburg, Pennsylvania, with
first-class postage prepaid, which service satisfies the Pennsylvania Rules of Civil Procedure,
addressed as follows:
Robert M. Frey, Esquire
Frey & Tiley
5 South Hanover Street
Carlisle, Pennsylvania 17013
Karl E. Rominger, Esquire
Rominger & Bayley
155 South Hanover Street
Carlisle, PA 17013
Ivo V. Otto, IIi, Esquire
Martson Deardorff Williams & Otto
10 East High Street
Carlisle, PA 17013
Andrew C. Sheely, Esquire
127 South Market Street
P. O. Box 95
Mechanicsburg, PA 17055
-13-
IN RE: ESTATE OF
HEWITT E. LINE,
DECEASED
: IN THE COURT OF COMMON PLEAS
: CUMBERLAND COUNTY, PENNSYLVANIA
: ORPHANS' COURT DIVISION
: NO. 21-01-0838
AUDITOR'S APPLICATION FOR EXTENSION TO FILE REPORT
PURSUANT TO ORPHANS COURT RULE NO. 8.2
Andrew C. Sheely, Auditor in the Estate of Hewitt E. Line,
Deceased, hereby files this Application for an extension to file
the auditor's report in the above-captioned Estate, and
respectfully states as follows:
1. Andrew C. Sheely, Esquire, was appointed Auditor in the
above-captioned Estate on or about March 5, 2004.
2. An Auditor's hearing on the above-captioned Estate was
held on May 28, 2004.
3. At the commencement of the hearing, all parties agreed
that the time period for filing the auditor's report should be
extended through July 8, 2004 to allow for the submission of
post-hearing memorandums by counsel and the filing of the
auditor's report.
WHEREFORE, Andrew C. Sheely, Auditor, hereby requests that
this Honorable Court grant an extension through July 8, 2004 for
the filing of the Auditor's report in the above-captioned Estate.
June 7
, 2004
Respectfully submitted,
Andrew C. Sheely, Esquire
Auditor, Estate of Hewitt E. Line
127 South Market Street
P.O. Box 95
Mechanicsburg, PA 17055
(717) 697-7050
(717) 697-7065 (fax)
IN THE COURT OF COMMON PLEAS
CUMBERLAND COUNTY PENNSYLVANIA
ORPHANS' COURT DIVISION
IN RE:
ESTATE OF HEWITT E. LINE,
DECEASED
NO. 21-01-0838
MEMORANDUM OF LAW IN SUPPORT OF OBJECTIONS TO ATTORNEYS' FEES,
EXECUTORS' FEES, AND POWER OF ATTORNEY AGENT FEES
Doris Rice ("Rice") submits the following Memorandum of Law in Support of her
ObJections to Attorneys' Fees, Executors' Fees, and Power of Attorney Agent Fees.
I. BACKGROUND
Rice, a residuary beneficiary of the Estate of Hewitt Line, has filed objections to the First
and Final Account of Regina Lauffer ("Lauffer"), surviving executrix of the Estate of Hewitt
Line. Rice has objected to the amount of the executrix's commissions claimed as well as the
amount of attorneys' fees claimed by counsel to the co-executors.
Laufl'er also served as agent under a Power of Attorney executed by the Decedent in
April, 1999, until the Decedent's death in September, 2001. Lauffer has never filed a court
accounting of her actions under the Power of Attorney, and Rice as well as her brother Clarence
"Buzz" Line have objected to the estate accounting on the basis that Lauffer has not accounted to
the estate for all the assets of the Decedent in her hands as the agent under the Power of
Attorney. Even without a formal accounting in connection with the Power of Attorney, Rice has
objected to the estate accounting to the extcnt fees claimed by Lauffer under the Power of
{1 0280663 I}
Attorney have reduced the value of the estate. Rice and presumably Clarencc Line will introduce
evidence at the hearing in this matter establishing that Lauffer, as agent, engaged in improper
conduct inconsistent ~vith her fiduciary duties to the Decedent. She should therelbre be
surcharged as executrix to the extent she took unjustified fees as agent under the Po~ver of
Attorney, thereby reducing the assets of the estate.
II. DISCUSSION
A. POWER OF ATTORNEY AGENT'S FEES.
An agent under a Power of Attorney is entitled to reasonable compensation based upon
the actual responsibilities assumed and performed, unless the document granting power of
attorney indicates other~vise. 20 Pa.C.S. §5609(a) (emphasis added). In addition, an agent is
entitled to reimbursement for actual expenses advanced on behalf of the principal and to
reasonable expenses incurred in connection with the pertbrmance of the agent's duties. 20
Pa.C.S. §5609(b). Rice intends to establish that expenses advanced by Lauffer from the
Decedent's funds were in fact unreasonable and her tees claimed should be reduced or eliminated
by the amount of such expenditures. What is reasonable compensation under the circumstances
is within the discretion of the court (or auditor), and Rice submits that the evidence presented
will establish Lauffer's disregard of her fiduciary duties justifying awarding her no fee as agent
under the Power of Attorney.
B. EXECUTOR'S FEES.
The personal representative of an estate is entitled to reasonable and just compensation
under the circumstances. 20 Pa.C.S. §3537 (emphasis added). The proper amount of
compensation should be determined by considering the actual worth to the estate of the services
rendered. 10 Summ. Pa. Jar. 2d Probate, Estates, and Trusts §15:54 (2003), citing Estate of
-2-
Allen, 488 Pa. 415,412 A.2d 833 (1980), In re Reed's Estate, 462 Pa. 336, 341 A.2d 108 (1975)
(emphasis added). Further, "executors seeking compensation from an estate have the burden of
establishing facts which show the reasonableness of their fees and entitlement to the
compensation claimed." In re Estate of Rees, 425 Pa. Super. 490, 497, 625 A.2d 1203, 1206
(1993). The fees awarded depend on many factors, including the size of the estate, novelty and
difficulty of administration, extent of labor and time required, and the responsibility assumed.
10 Summ. Pa. Jur. 2d Probate, Estates, and Trusts §15:54 (2003), citing In re Oberrender's
Estate, 7 Pa. D.& C.3d 299, 1978 WL 516 (C.P. 1978). The determination of whether the
executor's fees are reasonable is left to the sound discretion of the Orphans' Court, and the court's
decision should not be disturbed absent a clear error or an abuse of discretion, l~d. Finally, the
Orphans' Court "also has the authority to reduce to a 'reasonable and just' level those fees and
commissions claimed by the fiduciary and their counsel." l_d. (emphasis added).
Traditionally, executors' commissions, like attorneys' fees, were calculated on a sliding
percentage scale based on the value of the probate estate. This practice has been somewhat
criticized, especially for attorneys' fees, where the modem trend is toward an hourly based fee
billing which more accurately pegs attorneys' fees to the amount of time and effort actually
expended. Executors, even corporate fiduciaries, do not normally track time by tenths of an hour
and a percentage based fee is still usually the starting point. As the cases above note, however,
the courts have wide discretion in determining the appropriateness of the fee in any given
situation. In fact, it is egregious eliot for the court to award compensation to an executor or
attorney upon a percentage basis ~vithout an inquiry into the reasonableness of the lees. In re
Estate of Preston. 385 Pa. Super. 48, 560 A.2d 160 (1989).
-3-
The most widely used table lbr calculating executors' and attorneys' fees is found in the
case of Johnson Estate. 4 Fid. Rep. 2d 6 (O.C. Div. Chester 1983). A copy of the schedule is
attached as Exhibit "A" to this Memorandum. This table was derived from a table used by the
Pennsylvania Attorney General's office to determine when an executor's or attorney's fee was
objectionable where charitable remainder interests were at stake.
In the Line Estate, the total probate assets were $728,201.91. Total executors'
commissions claimed ~vere $45,219.00, or 6.2% of the probate assets. Under the Johnson Estate
criteria, based on the probate estate values, the total executors' fees would total only $24,846.06.
The fees are clearly excessive on this basis.
It is also important to note that while each executor is free to employ counsel of his o~vn
choice, the amount of counsel fees and executors' commissions can only be allowed as if one
executor and one attorney did the work. Bums Estate, 22 D. & C.2d 201 (1960), aff'd 401 Pa.
556, 165 A.2d 379 (1960). Estate of Cohen, 23 Phila. 373,390-391 (Phila. Cty. Rptr. 1992).
The executors and their attorneys will doubtless argue that their fees should be enhanced
because thc estate was successful at selling its major asset, the Decedent's farm, without a real
estate agent, at a value $200,000.00 greater than that reported for probate and inheritance tax
purposes. There is some authority for this proposition. If the Johnson Estate criteria were
applied, however, this would only enhance the executors' commissions by a total of $6,000.00, to
$30,846.06 total. This is certainly the maximum that should be a~varded should the Auditor
adopt the percentage tee approach. The estate will argue that fees should be enhanced because
of complications involving selling of the farm, and Rice does not argue that the executors and
their counsel spent considerable time and eftbrt in this respect. However, awarding the executors
and their counsel fees based upon the enhanced value of the estate xvould properly compensate
-4-
them for this ef/brt. In all other respects, the estate was relatively simple and straightforward for
an estate of its size.
Rice will introduce evidence in thc form of a letter from the deceased co-executor's
counsel documenting agreement between the co-executors and their counsel that both executors'
and attorneys' fees would be calculated on the basis ora flat five percent (5%) of the assets of the
estate as reported lbr Pennsylvania Inheritance Tax purposes. The value of the assets of the
estate for inheritance tax purposes equals $728,103.00 ~vhen the inter vivos transfers within one
year of death reported on Schedule G are deducted. Five percent (5%) of this amount equals
$36,405.15. Rice submits that this amount is still excessive, but it is substantially less than the
$45,219.00 claimed. In fact, the fees claimed by the estate are approximately a flat five percent
(5%) of the value of the probate estate enhanced by the $200,000.00 gain on the sale of the farm
(5% of $928,201.91 equals $46,410.09).
Under the circumstances, Rice submits that a reasonable executors' commission should
range somewhere between $24,846.06 (Johnson percentage of the probate estate) and $30,846.06
(Johnson percentage of the probate estate enhanced by the value of the gain on the sale of the
real estate).
C. ATTORNEYS FEES.
The Pennsylvania Supreme Court, in the oft-cited case of In re: Trust Estate of La Rocca
437 Pa. 542, 246 A.2d 337 (1968) sets forth a discussion of the factors used in determining the
reasonableness of an attorney's fee, chargeable to a trust or estate. The Supreme Court stated as
follows:
What is a thir and reasonable fec is sometimes a delicate, and at
times a difficult question. The thcts and factors to bc taken into
consideration in determining the fee or compensation payable to an
attorney include: the amount of work performed; the character of
-5-
the services rendered; the difficulty of the problems involved; the
importance of the litigation; the amount of money or value of thc
property in question; the degree of responsibility incurred; whether
the fund involved was "created" by the attorney; the professional
skill and standing of the attorney in his profession; the results he
was able to obtain; the ability of the client to pay a reasonable fee
for the services rendered; and, very importantly, the amount of
money or the value of the property in question. Huffman Estate
(No. 3), 349 Pa. 59, 64, 36 A.2d 640, 151 A.L.R. 1384; Bickel
Appeal, 388 Pa. 270, 276, 130 A.2d 498; Fraiman Estate, 408 Pa.
442, 448, 184 A.2d 494; Thompson Estate, 426 Pa. 270, 282, 332
A.2d 625.
Of course, as noted above, courts often use the percentage based fees from the Johnson
Estate case as a starting point. Total attorneys' fees claimed from the Line estate were
$45,214.77, or virtually the same as the total executors' commissions claimed. On the basis of
the Johnson Estate schedule for attorneys' fees based on the probate estate, attorneys' fees would
total only $25,596.06. If the estate was enhanced by the gain on the real estate sale, fees would
still only total $31,596.06. Even using the flat five percent (5%) of the probate estate calculation
referred to in Dale Shughart's letter, fees would only total $36,405.15.
Application of the LaRocca criteria should not result in a larger fee than under either
application of the Johnson Estate criteria (probate or enhanced probate estate). It is Rice's
counsel's understanding that Mr. Frey, Lauffer's counsel, does not have time sheets showing the
number of hours he devoted to the administration of the estate. While counsel may ~vell have
"created a fund" by virtue of the successful sale of the Decedent's farm, compensation for this as
~vell as the important factor of the size of the estate as a whole is built in if the Johnson Estate
formula is applied to the value of the probate estate enhanced by the gain on the sale of the farm.
The estate was not a party to any litigation and no other significant complications were
presented.
-6-
Under the circumstances, Rice submits that reasonable attorneys' fees should range
somewhere between $25,596.06 (Johnson percentage of the probate estate) and $31,596.06
(Johnson percentage of the probate estate enhanced by the value of the gain on the sale of the
real estate).
Date:
Respectfully submitted,
ECKERT SEAMANS CHERIN & MELLOTT LLC
Thomas P. Gacki, Esquire
Supreme Court I.D. No. 44864
Eckert Seamans Cherin & Mellott, LLC
213 Market Street, 8th Floor
P. O. Box 1248
Harrisburg, PA 17108-1248
(717) 237-6093
Attorneys tbr Doris Rice
-7-
· ATTORNEY GENERAL'S SCHEDULE OF
-. COMMISSIONS AND ATTORNEYS' FEES
(~ohnson Eatate, 4 Fid. Rep.'2d 6 (~.C. Di.v.
. CO~Cq/SSIONS
.. ' ' $ O0.O1 to $ lO0,O00.O0
- S I00.000.01 to ~; -'200.000.00 --
.Executor or -' ~ ' 200.000.01 to $ 1,000,000.00 - - 3%
Administrator $ 1,000.000.01 to $ 2.000,000.00- 2%
$ 2.000.000.01 to $ 2,000,000.00 1%%
S 2,000.000.01 to $ 4,000,000.00 ' 1%
S 4,000.000.01 to $ 5,000,000.00 ~%
lq Joint AcCount~ 1% P.O.D. Bond~
3% Real E~tate Converted 5Q l~al Estate:
with Aid of Broker. - Non-C~nverted
.-- S 00.01 to $ 25,000.00 -;
' ' 'S ' 25,000.01 to $' 50,000.00 '-.
Attorney '$ 50,000.01%0 S 100,000.00 -
- S I00,000.01 to $ . 200,000.00
~ - S '-200,000.01 to $.i;000,000.00.
.... ; ' $ 1,000,000.01 to $ 2,000,000.00 ; '
; ' -
-$ 2.000,000.01 to $ 3,000,000.00 .-
' $ 3,000.000.01. to S 4,000,000.00 1%
· - ] . .- .-- $'4,000,000,01 to $ 5,000,000.00 '-'
.~5 ]~gul~r Commission P.O.D,
Bonds and Trust ~znd~.
· l"i' Non-Probate A.nae~ up to
" 1,000.000
'3~q' Transfer '
Chester 1983))
Per Col. Per Total
5% 5,000.00 5,000.00
4,000.00 9.000.00
· 2,t,000.00 33,000.00
20,000.00 53,000.00
16,000.00 67,000.00'
10,000.00 77,000.00
5,000.00 82,000.00
1% 'lh~t Funds ..'
1% l~eal Esu~to:
SpeciGc Devise
1,750.00 " 1,750.00
1,500.00 - 3,250.00
2,500.00 5,'250.00
4,000.00 ' 9,750.00
24,000.00 33,750.00
· 20,000.00 53,750.00
15,000.00 .78,750.00
lO,O00.O0 88,750.00
5,000.00 93,750.00
Joint A~munta
-1% Non-Probate A~aeL~
3½% Assel~ Which are Tsv.ble at .
One ]~alf Value
Joint Ac~ount~ Fully T~able:
- Full Conu'aisaion
EXHIBIT A
iN RE:
ESTATE OF HEWITT E. LINE
DECEASED
1N THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
NO. 21-01-0838
ORPHANS' COURT DIVISION
REPLY BRIEF OF REGINA M. LAUFFER TO DORIS RICE'S AND
CLARENCE LINE'S OBJECTIONS
I. STATEMENT OF THE CASE
Doris Rice ("Rice") and Clarence Line ("C. Line"), beneficiaries of the Estate of Hewitt Line
("Estate"), objected to the First and Final Account filed by the executrix, Regina M. Lauffer
("Lauffer"). On May 28, 2004, a hearing was held on the objections. Pursuant to the Auditor's
request, Rice submitted a Memorandum of Law in support of her objections. The Memorandum
addresses three issues. The first issue is whether Lauffer should provide an accounting as agent
acting under power of attorney and whether her agent's fees are reasonable. The second issue is
whether Lauffer's fees as executrix are reasonable. The third issue is whether the attorney's fees,
collected by Robert Frey ("Frey"), are reasonable under the circumstances. At the Auditor's request,
this Reply Brief is submitted by Lauffer in response to Rice's Memorandum of La~v. No other issues
have been briefed by Rice or C. Line and all such issues are accordingly presumed abandoned.
Il. DISCUSSION
A. SUMMARY OF DISCUSSION
Lauffer was appointed as agent acting under power of attorney for Hewitt Line ("H. Line")
and was further appointed as a co-executrix of the Estate. Lauffer is entitled to reasonable
compensation for both roles. Although Lauffer has not p~ovided a formal accounting, she has
provided an informal accounting to the heirs of the Estate. Lauffer's efforts in selling the real estate
and the efficiency by which the sale occurred significantly increased the total value of the Estate.
Further, her attorney, Frey, is entitled to reasonable compensation for his services. Both Lauffer and
Frey collectively marketed and sold a piece of real estate resulting in a substantial increase in the
value of the Estate. In return, they claimed reasonable compensation for the services they rendered
and the result they obtained. Therefore, the Auditor should dismiss the objections.
LAUFFER PREPARED AND DISTRIBUTED AN INFORMAL
ACCOUNTING AS AGENT ACTING UNDER POWER OF ATTORNEY AND
RECEIVED REASONABLE COMPENSATION FOR AGENT'S FEES.
While Lauffer admittedly filed no formal accounting of her activities as agent under the
power of attorney, no such accounting was required. Nevertheless, Frey testified that all of the heirs
were provided with detailed documentation regarding the agent's activities, including a copy of the
check register for H. Line's checking account and the brokerage account statements. Further, the
issue of accounting was not raised until after H. Line's death nor was the proper procedure pursued
to require a tbrmal accounting. The issues before the Auditor are limited to estate matters, not
matters pertaining to the power of attorney.
Lauffer is entitled to reasonable compensation for the services she provided as agent acting
under power of attorney for H. Line. An agent is entitled to reasonable compensation based upon
the actual responsibilities assumed and performed. 20 Pa.C.S. § 5609(a). An agent is also entitled
to reimbursement for actual expenses advanced on behalf of the principal and to reasonable expenses
incurred in connection with the performance of the agent's duties. 20 Pa.C.S. § 5609(b). Lauffer
fulfilled her fiduciary duties as agent and sought legal advice to ensure that H. Line's best interests
were met. All decisions and actions taken by Lauffer, including selling H. Line's personal property,
were done with the advice of her attorney and in reliance thereon in good faith. Lauffer provided
services in accordance with H. Line's wishes as stated in the Power of Attorney. She performed her
duties as agent for over two years and is entitled to $8,851.66 as claimed. As Frey pointed out in
his uncontradicted testimony, the agent's fees were less than those normally charged by a financial
or institutional holder of a power of attorney. Moreover, the fees xvere justified because Lauffer
performed services for H. Line in excess of those normally performed by a corporate fiduciary. It
is irrelevant that her siblings performed services for H. Line during the same period because the
siblings were not acting as H. Line's agent.
Co
THE EXECUTRIX'S FEES CLAIMED BY LAUFFER ARE REASONABLE
UNDER THE CIRCUMSTANCES.
An executrix is entitled to reasonable and just compensation as indicated by the
circumstances. 20 Pa.C.S. § 3537. Compensation is based on the value of the services actually
2
rendered. In re Estate of Geniviva, 450 Pa. Super 54, 68,675 A.2d 306, 312-13 (1996). There is no
statutorily fixed schedule in Pennsylvania for determining an executrix's compensation. Both the
traditional methodology, a percentage of the estate, and the modem trend, an hourly based fee, are
acceptable methods of compensating an executor.
"An executor is not precluded from rendering additional services for additional pay to the
estate which he administers, as long as he shows that his total compensation is reasonable and bears
a relationship to the amount of work rendered." Estate of Getz~ 421 Pa. Super. 513,522, 618 A.2d
456, 461 (l 992). Lauffer performed additional services by marketing and selling a substantial piece
of real estate. Her services, accompanied by the efficiency of the sale, justifies the increased
compensation. Frey testified that both Lauffer and he performed substantial work with respect to
the marketing and ultimate sale of the real estate. These services were provided without the benefit
of a real estate broker. Lauffer is entitled to compensation for her additional services because she
expended extra effort in a separate and distinct role by marketing and assisting in the sale of the real
estate. See id. at 523,461 .~
In addition to Lauffer's extra time and effort in regard to the real estate, she was able to
increase the gross estate by avoiding a brokerage and increasing the sale of the real estate. A
broker's fee would likely range from 5-10% of the gross sale price, resulting in a charge anywhere
between $40,000 and $80,000. Further, as stated in Objector Rice's Memorandum, the efforts of
Lauffer and Frey resulted in the sale of the real estate for $200,000 above the value reported for
probate and inheritance tax purposes. The fee also covers the second executor who died prior to the
filing of the First and Final Account. Again, these facts justify the total executor's fees of $45,215.
The objectors believe that Lauffer should be compensated based upon the Johnson Estate Fee
Schedule because it would increase their portion of the estate. The Johnson Estate~ provides a
"guide" for the Pennsylvania Department of Revenue in determining what is deductible executor's
fees for inheritance tax purposes. Although the fee schedule in the Johnson Estate is well accepted
in Pennsylvania and utilized in some instances as a fee schedule "guide," it is not controlling. As
~ "[W]here an executor can show that he has expended extra eftbrt in a separate and
distinct role, he is entitled to fair and reasonable compensation for his additional services.
Paying an executor, instead of a third party, for services rendered is not unfair to the estate." Id~
the Superior Court stated, "a fiduciary's entitlement to compensation should be based upon actual
services rendered and not upon some arbitrary formula." In re Estate of Preston, 385 Pa. Super. 48,
56, 560 A.2d 160, 164 (1989). Therefore, the Johnson Estate Fee Schedule is not appropriate to
determine compensation in this case.
Do
THE ATTORNEY'S FEES CLAIMED BY FREY ARE REASONABLE
UNDER THE CIRCUMSTANCES.
"The test for determining the propriety of a fee for legal services in an estate is
reasonableness." In re Estate of Burcl% 402 Pa. Super. 314, 317, 586 A.2d 986, 987 (1991).
Reasonable compensation must be based upon actual services rendered. See In re Estate of Preston,
385 Pa. Super. 48, 56-57,560 A.2d 160, 164 (1989). "What is a fair and reasonable fee is sometimes
a delicate, and at times a difficult question." In re Trust Estate of La Rocca, 431 Pa. 542, 546, 246
A.2d 337, 339 (1968). In assessing the proper compensation for an attorney in an estate matter, the
following factors, among others, are considered:
the amount of work performed; the character of the services
rendered; the difficulty of the problems involved; the importance of
the litigation; . . . the degree of responsibility incurred; . . . the
professional skill and standing of the attorney in his profession; the
results he was able to obtain; the ability of the client to pay a
reasonably fee for the services rendered; and, very importantly, the
amount of money or the value of the property in question.
Id~
In applying the facts of our case to the factors listed above, the total compensation of $45,215 for
attorney's fees is both justified and reasonable.
Frey's uncontradicted testimony has established the basis for his attorney's fees. For
example, one of the factors a court considers is the results obtained by the attorney. Frey testified
that besides the work he performed in regard to the estate administration, he performed substantial
work with respect to the marketing and ultimate sale of the real estate. These services were provided
without the benefit of a real estate broker. A brokerage would likely range from 5-10% of the gross
sale price, resulting in a charge anywhere between $40,000 and $80,000. Lauffer's and Frey's efforts
resulted in the sale of the real estate at $200,000 above the value reported for probate and inheritance
4
tax purposes. Clearly, Frey obtained a great pecuniary benefit for the Estate by avoiding the
brokerage and by selling the real estate at a substantially higher value, in re Huffman's Estate, 349
Pa. 59, 65, 36 A.2d 640, 644 (1944) (One thing to consider in determining attorney's fees is the
pecuniary benefit derived from the services). In addition, there were multiple attorneys employed
to administer the Estate and their fees are included within the total attorney's fees.
Also relevant when addressing the LaRocca_ factors is that Frey was able to avoid an audit
of the Estate by using the lowest valuation possible for inheritance tax and federal estate tax
purposes. In addition to saving the Estate certain expenses, he demonstrated his competence and
skill in estate law. In fhct, and the objectors admit, Frey is an experienced and respected attorney
in this area. He has skillfully handled estates for many years. In addition, the Estate was able to pay
the reasonable attorney's fees primarily because of Frey's work, which increased the entire value of
the Estate significantly, exceeding $944,000. This covers another important point, the degree of
responsibility. The size of the estate is directly related to the degree of responsibility. In our case,
the value of the Estate is high. Therefore, Frey is able to justify his compensation because of the
result he obtained, the value of the services rendered, the ability of the Estate to pay, and the degree
of responsibility incurred.
The objectors believe that Frey lacks a basis to establish the reasonableness of his fees
because he cannot produce time sheets showing the precise number of hours devoted to the Estate.
The Superior Court of Pennsylvania has recognized, however, that the traditional method of billing
a client based on the attorney's appraisal of the value of his services is acceptable. In re Estate of
Burch. 402 Pa. Super. at 318,586 A.2d at 988. Multiplying the number of hours by an hourly rate
for the attorney's time is not the sole means to prove reasonableness. Id..~. Time alone does not
measure the value of services rendered nor does an hourly rate measure the quality. Id~. The
uncontradicted testimony of Frey establishes the services rendered and the justification for the
claimed compensation.
The objectors believe that Frey should be compensated based upon the Johnson Estate Fee
Schedule. The Johnson Estate provides a "guide" for a schedule of rates for legal fees "sometimes"
used by attorneys in determining fees to be charged in estate administration and provides a useful
tool in determining what is deductible for inheritance tax purposes by the Pennsylvania Department
of Revenue. There is no statutorily fixed schedule in Pennsylvania for determining an attorney's fee
for estate administration. Although the fee schedule in the Johnson Estate is well accepted in the
Pennsylvania as a guide to determining fees and utilized by some attorneys under certain
circumstances, it is by no means a mandatory fee schedule for attorneys. The controlling factor with
respect to attorney's fees is reasonableness, determined on a case-by-case basis. Under the
circumstances before us, Frey's compensation was reasonable, based on, among other things, the
work he performed, his skill as an estate lawyer, and most importantly, the pecuniary benefit he was
able to obtain for the Estate in the sale of the real estate.
III. CONCLUSION
As discussed, Lauffer is entitled to reasonable agent's fees for services provided as power
of attorney. She is also justified in claiming the executor's fees listed in the First and FinaI Account.
Frey's fees are reasonable under the circumstances. The Johnson Estate Fee Schedule is not
appropriate to determine the executor's or the attorney's lees. Based upon the Memorandum of Law
filed by Objector Rice, Lauffer concludes that no other issues are before the Auditor. The Objectors
have abandoned all issues but the three set forth in Rice's Memorandum. Therefore, Lauffer requests
that the Auditor dismiss the objections.
MARTSON DEARDORFF WILLIAMS & OTTO
Ivo V. Otto III
Attorney I.D. # 27763
Ten East High Street
Carlisle, PA 17013
(717) 243-334I
Dated: June 24, 2004 AttorneysJbr Lauffkr
CERTIFICATE OF SERVICE
I, Christopher E. Rice, an authorized agent of Martson Deardorff Williams & Otto, hereby'
certify that a copy of the foregoing Reply Brief was served this date by depositing stone in the Post
Office at Carlisle, PA, first class mail, postage prepaid, addressed as follows:
Thomas P. Gacki, Esquire
Eckert Seamans Cherin & Mellott, LLC
213 Market Street, 8'~ Floor
P.O. Box 1248
Harrisburg, PA 17108
Karl E. Rominger, Esquire
Rominger, Bayley & Whare
155 South Hanover Street
Carlisle, PA 17013
Andrew C. Sheely, Esquire
127 South Market Street
P.O. Box 95
Mechanicsburg, PA 17055
Dated: June 24, 2004
MARTSON DEARDORFF WILLIAMS & OTTO
Christopher E. Rice
STATUS REPORT UNDER RULE 6.12
Name of Decedent: HEWITT E. LINE
Date of Death:
September 4, 2001
Will No. Admin. No. 21-01-0838
Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the
following with respect to completion of the administration of the above-captioned estate:
1. State whether administration of the estate is complete:
Yes ( ) No (X)
2. If the answer is No, state when the personal representative reasonably believes
that the administration will be complete: December 2004
3. If the answer to No. 1 is Yes, state the following:
(a) Did the personal representative file a final account with the Court?
Yes (X) No ().
(b) The separate Orphans' Court no. (if any) for the personal
representative's account is:
(c) Did the personal representative state an account informally to the
parties in interest? Yes ( ) No ( )
Copies of receipts, releases, joinders and approvals of formal or
informal accounts may be filed with the Clerk of the Orphans' Court
and may be attached to this report.
Date: Augu~s~9, 200~
Signature
Robert M. Frey
Name (Please type or print)
5 South Hanover Street
Carlisle, Pa 17013
Address
(717) 243-5838
Telephone No.
Capacity: ( ) Personal Representative
( X ) Counsel for personal representative
Cumberland County - Register of Wills
Hanover and High Streets
Carlisle, PA 17013
Phone: (717) 240-6345
Date: 8/03/2004
REGINA LAUFFER
RE: Estate of LINE HEWITT E
File Number: 2001-00838
Dear sir/Madam:
It has come to my attention that you have not filed the Status Report by Personal
Representative (Rule 6.12) in the above captioned estate.
As per the AMMENDMENTS TO SUPREME COURT ORPHANS' COURT
RULES, NO. 103 SUPREME COURT RULES DOCKET NO. 1, for decedents dying on
or after July 1, 1992, the personal representative or his counsel. Within two (2) years of
the decedent's death, shall file with the Register of Wills a Status Report of completed or
uncompleted administration.
This filing will become delinquent on: 09/04/2004
Your prompt attention to this matter will be appreciated.
Thank you.
Sincerely,
GLENDA FARNE~H
REGISTER OF WILLS
CC:
File
Personal Representative (s)
Counsel
Judge
Name of Decedent:
Date of Death:
Will No.
STATUS REPORT UNDER RULE 6.12
Hewitt E. Line
September 4, 2001
Admin. No. 21-01-~Y3g
Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the
following with respect to completion of the administration of the above-captioned estate:
1. State whether administration of the estate is complete:
Yes ( ) No ( X )
2. If the answer is No, state when the personal representative reasonably believes
that the administration will be complete: End of 2004
3. If the answer to No. 1 is Yes, state the following:
(a) Did the personal representative file a final account with the Court?
Yes ( ) No ().
(b) The separate Orphans' Court no. (if any) for the personal
representative's account is:
(c) Did the personal representative state an account informally to the
parties in interest? Yes (X) No ( )
(d)
Copies of receipts, releases, joinders and approvals of formal or
informal accounts may be filed with the Clerk of the Orphans' Court
and may be attached to this report.
Date: August 9, 2004
Signature
Robert M. Frey
Name (Please type or print)
5 South Hanover Street
Carlisle, Pa 17013
Address
(717) 243-5838
Telephone No.
Capacity: ( ) Personal Representative
( X ) Counsel for personal representative
IN RE: ESTATE OF
HEWITT E. LINE,
DECEASED
: IN THE COURT OF COMMON PLEAS
: CUMBERLAND COUNTY, PENNSYLVANIA
: ORPHANS' COURT DIVISION
: NO. 21-01-0838
ORDER OF COURT
AND NOW, this ~day of ~~ ~ , 2004, having
noted the filing of the Auditor's Report and Recommendation on
July 8, 2004 and no exceptions filed thereto, the Auditor's
Report and Recommendation is hereby CONFIRMED. The Auditor's
Application for payment of Attorney Fees in the amount of
$1,837.50 is APPROVED. The Accountant/Executrix shall make final
distributions pursuant to the Auditor's Report and Recommendation.
Robert M. Frey, Esquire
Attorney for Estate/Accountant
Ivo V. Otto, III, Esquire
Attorney for Accountant
Thomas P. Gacki, Esquire
Attorney for Doris Rice
Karl E. Rominger, Esquire
Attorney for Clarence Line
Andrew C. Sheely, Esquire
Auditor
BY THE COURT,
esley Ol~r3, Jr.,
Cumberland County - Register Of Wills
One Courthouse Square
Carlisle, PA 17013
Phone: (717) 240-6345
Date: 8/15/2005
FREY ROBERT M
5 S HANOVER STREET
CARLISLE, PA 17013
RE: Estate of LINE HEWITT E
File Number: 2001-00838
Dear Sir/Madam:
It has come to my attention that you have not filed the Status
Report by Personal Representative (Rule 6.12) in the above captioned
estate.
As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO.
103 SUPREME COURT RULES DOCKET NO.1, for decedents dying on or after
July 1, 1992, the personal representative or his counsel, within two
(2) years of the decedent's death, shall file with the Register of
Wills a Status Report of completed or uncompleted administration.
This filing is due by:
9/04/2005
Your prompt attention to this matter will be appreciated.
Thank You.
Sincerely,
/~~~
GLENDA FARNER STRASB~tiGH
REGISTER OF WILLS
cc: File
Personal Representative(s)
Judge
cP
STATUS REPORT UNDER RULE 6.12
Name of Decedent: HEWITT E. LINE
Date of Death:
SEPTEMBER 4, 2001
Admin. No. 21-01-0838
Will No.
Pnrsnant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the
following with respect to completion of the administration of the above-captioned estate:
1. State wbetber administration of the estate is complete:
Yes (X) No ( )
2. If the answer is No, state when the personal representative reasonably believes
that the administration will be complete:
3. If the answer to No.1 is Yes, state the following:
(a) Did the personal representative file a final account with the Court?
Yes (X) No ( ).
(b) The separate 0rphans' Court no. (if any) for the personal
representative's account is:
(c) Did the personal representative state an account informally to the
parties in interest? Yes () No ( )
(d) Copies of receipts, releases, joinders and approvals of formal or
informal accounts may be filed with the Clerk of the Orphans' Court
and may be attached to this report.
Date: August 17, 2005
L:_.
C'
l-
N
~k_~
Signature I
Robert M. Frey
Name (Please type or print)
...-;,t
5 South Hanover Street
Carlisle. Pa 17013
Address
I-
~!)
(717) 243-5838
Telephone No.
~'
~~
L....~'
C:..'"")
c:.:J
C"-J
Capacity: ( ) Personal Representative
( X ) Counsel for personal representative
ufi
f
i
IN RE: ESTATE OF
HEWITT E. LINE,
DECEASED
IN THE COURT OF COMMON PLEAS
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
s N0. 21-01-0838
NOTIC~._OF AUDITOR'S REPORT AND RECOMMENDATION
Q(~
AND NOW, this 0 day of JULY, 2004, NOTICE IS HEREBY
GIVEN that the Auditor, Andrew C. Sheely, Esquire, hereby files
the attached Auditor's written report and recommendation regarding
the Objections to the First and Final Account filed in above-
captioned Estate . FURTHER NOTICE is given that Auditor, Andrew
C. Sheely, Esquire, has filed an application to the Court for
approval of Auditor fees rendered in association with the
Auditor's hearing in this Estate. A copy of the Application is
attached hereto.
BY THE COURT,
,' ~ Auditor
No V. Otto, III, Esquire
Attorney for Estate/Accountant
Thomas P. Gacki, Esquire
Attorney for Doris Rice ~~
Karl E. Rominger, Esquire ,~
Attorney for Clarence E. Line
Robert M. Frey, Esquire
Attorney for Estate
~~-
,r #
r ` I` i.
IN RE: ESTATE OF IN THE COURT OF COMMON PLEAS
HEWITT E. LINE, CUMBERLAND COUNTY, PENNSYLVANIA
DECEASED ORPHANS' COURT DIVISION
: NO. 21-01-0838
AUDITOR'S REPORT AND RECOMMENDATION
IN RE: ESTATE OF HEWITT E. LINE, DECEASED
I. FINDING OF FACTS
Hewitt E. Line was born on September 24, 1920. During his
lifetime, Hewitt E. Line resided on a farm comprised of
approximately seventy-seven (77) acres located at 314 Petersburg
Road, South Middleton Township, Carlisle, Pennsylvania. Hewitt E.
Line was the father of four children, namely Regina M. Lauffer,
Clarence E. Line, Kenneth E. Line and Doris J. Rice.
Hewitt E. Line was described as a conservative man who
intended to treat all of his children equally. While living on
his homestead, Hewitt E. Line placed valuables, including cash,
within hidden. areas of his home as well as within a safe.
Throughout his life, ,Hewitt E. Line accumulated a variety of
personal property and machinery at his residence, including items
of sentimental value such as a family Bible.
While their father resided at 314 Petersburg Road, Carlisle,
Pennsylvania, his children routinely provided various degrees of
personal assistance to their father. Household cleaning and lawn
maintenance activities were performed by various children and
relatives for the benefit of Hewitt E. Line and his property. The
children also. assisted with their father's shopping and food
~ ~ -~'' ~
needs. No fees were charged by his family for these services.
During the years preceding his entry in the Church of God
Home, communication problems arose between children and sibling
relations. These communication problems manifested in verbal and
physical altercations between the adult sisters and a general
sense of mistrust in the actions of their siblings as to the
treatment of their father and handling of his Estate.
On April 7, 1999, Hewitt E. Line executed a general durable
Power of Attorney naming his oldest daughter, Regina M. Lauffer,
as his true and lawful attorney-in-fact (agent). The power of
attorney was executed while Hewitt E. Line resided at 314
Petersburg Road, Carlisle, Pennsylvania. Paragraph 12 of the
April 7, 1999 power of attorney provided a specific directive that
the attorney-in-fact (agent) not sell or dispose of Hewitt E.
Line's household goods unless it was necessary to provide for his
reasonable living and medical expenses. No reference is made in
the power attorney document as to whether the attorney-in-fact
(agent) would be entitled to any fees for services provided to the
principal.
Hewitt E. Line executed his Last Will and Testament on July
14, 2000. The Last Will and Testament provided for certain
specific bequests to a charity and his family, including children
and grandchildren. The Last Will and Testament named Hewitt E.
Line's four (4) children, namely Regina M. Lauffer, Clarence E.
Line, Kenneth E. Line and Doris J. Rice, as residual beneficiaries
of his Estate.
2
~~ ~ ~~ ~
Hewitt E. Line's competency became an issue in early 2001. On
April 3, 2001, Hewitt E. Line signed a one paragraph statement
indicating that he did not want any of his children to be "kept
out of the home that they grew up in", and further that "Robert
Frey or a representative of his office can go to the house and let
them get their personal property or things that are owed to them."
Also, on April 3, 2001, Hewitt E. Line signed a one (1) page
statement notarized by Lorraine E. Salisbury. The one (1) page
statement signed by Hewitt E. Line stated "I WANT MY POWER OF
ATTORNEY CHANGED", that "[M]Y WISHES AND RIGHTS ARE NOT NOW BEING
TAKEN INTO CONSIDERATION" and. that "[M]Y DAUGHTER REGINA HAS KEPT
"MY TWO SONS, CLARENCE, KEN AND MY DAUGHTER DORIS FROM ENTERING
THEIR HOME." The one (1) page document further stated "I WANT MY
SONS CLARENCE AND KEN AND MY DAUGHTER DORIS TO BECOME MY NEW POWER
OF ATTORNEY" and further outlined certain "WISHES THAT ARE NOT
BEING TAKE CARE OF".
From April through August of 2001, certain items of
personalty belonging to Hewitt E. Line, including. guns, clocks,
rings and a table, were appraised and distributed as gifts to his
children.
As Hewitt E. Line's attorney-in-fact, Regina M. Lauffer
scheduled and conducted public sales of Hewitt E. Line's personal
property in late April and May of 2001. Prior to the public sales,
Regina M. Lauffer, as attorney-in-fact for Hewitt E. Line, secured
legal counsel of Joseph D. Buckley, Esquire. In addition, Regina
M. Lauffer, as attorney-in-fact (agent) for Hewitt E. Line,
3
,.~
'~ ~~
secured the assistance of constables to be present at the public
sale of Hewitt E. Line's personal property. The necessity of
obtaining constable services was associated with the attorney-in-
fact's concern of preserving estate assets as result of ongoing
disputes with her brothers and sister as to the ownership of
certain items of personalty located in the family homestead.
Attorney Robert M. Frey did not participate in the public sales of
personal property.
Funds in excess of $21,000.00 were received from the public
sales and were deposited in an Allfirst Checking account titled in
the name of Hewitt E. Line. In association with the sale of
Hewitt E. Line's personal property, costs of .approximately
$5,500.00 were incurred for commissions, costs of approximately
$2,400.00 were incurred for attorney fees to Joseph Buckley,
Esquire, and additional costs were incurred for constable fees.
Certain sale allowances were provided to each of Hewitt E. Line's
four children who received cash and certain items of personalty at
the time of the sales or within several months thereafter. After
payment of costs, commissions, fees and allowances, little, if
any, proceed remained for the benefit of Hewitt E. Line.
In addition to the Allfirst checking account, Hewitt E. Line
was the owner of a Fahnestock Investment Account with portfolio
value of approximately $59,000.00 as of May 1, 2001.
During the period of scheduling and handling the public
sales, beneficiaries Clarence E. Line and Doris Rice employed
legal counsel to contest the sale of Hewitt E. Line's personalty
4
1 l~
•1
at public sale by his attorney-in-fact (agent). Beneficiary
Clarence E. Line incurred $2,000.00 and Doris Rice incurred
$1,000.00 in attorney fees in association with the public sales of
Hewitt E. Line's personal property. In addition, Clarence E. Line
contested the inclusion of a motorcycle lift in the public sales.
Hewitt E. Line died on September 4, 2001. No revocation of
the April 7, 1999 Power of Attorney was executed by Hewitt E. Line
prior to his death. No valid Power of Attorney was executed by
Hewitt E. Line to invalidate the April 7, 1999 Power of Attorney.
At the time of his death, the majority of Hewitt E. Line's assets
were comprised of the real estate and an amount of cash and
investments with Allfirst Bank. No beneficiary or interested
party filed a petition to compel an accounting by the attorney-in-
fact (agent) during Hewitt E. Line's lifetime.
During the course of her duties as attorney-in-fact (agent),
Regina M. Lauffer paid herself amounts of $3,851.66 and $5,000.00
for services rendered to Hewitt E. Line prior to his death.
Throughout 2001 and through the time of his death, Hewitt E. Line
resided in the Church of God Home located in Carlisle,
Pennsylvania. On or about the date of his death, attorney in fact
Regina Lauffer paid herself a fee of $5,000.00 for attorney-in-
fact (agent) services rendered for the benefit of Hewitt E. Line.
Regina Lauffer, in her capacity as attorney-in-fact (agent), did
not maintain clear or descriptive records demonstrating the scope
of her services which provided for the benefit of the principal,
Hewitt E. Line.
5
r ~~
-'" ~
t
A petition for Probate and Grant of Letters Testamentary was
filed with the Office of the Register of Wills for Cumberland
County on September 7, 2001. Kenneth E. Line and Regina M. Lauffer
were duly named and granted Letters Testamentary for the Estate of
Hewitt E. Line. Dale F. Shughart, Jr., Esquire represented
Executor Kenneth E. Line and Robert M. Frey, Esquire, represented
Executrix Regina M. Lauffer. Attorney David Baric subsequently
represented Kenneth E. Line.
On November 13, 2001, Attorney Shughart directed a letter to
Co-Executor Kenneth E. Line confirming various responsibilities
and duties of the Co-Executors for the Estate of Hewitt E. Line.
In addition to outlining the duties of the Co-Executors and
identifying estate assets and incomes, the November 13, 2001
letter represented that the Attorney Fees and Executor's
Commissions would be calculated at five percent (5%) of the gross
value of the probate assets reported on the Pennsylvania
Inheritance Tax Return. The November 13, 2001 letter addressed a
variety of issues, including estate complexities and the
opportunity to inquire as to the actions of Regina M. Lauffer, as
attorney-in-fact (agent). The Shughart letter was copied to
Attorney Robert M. Frey, Clarence E. Line and Doris J. Rice.
Neither counsel nor fiduciaries for the Estate pursued auditing
the actions of the attorney-in-fact (agent).
A prepayment of inheritance in the amount of $29,483.25 was
paid on behalf of the Estate on November 29, 2001 within the three
(3) month discount period. A Pennsylvania Inheritance Tax Return
6
was filed on May 30, 2002. The Pennsylvania Inheritance Tax
Return reported total gross estate assets at $741,065.00.
Schedule A attached to the Pennsylvania Inheritance Tax Return
valued the decedent's real estate for inheritance tax purposes at
$650,000.00. Schedule H attached to the Pennsylvania Inheritance
Return reported $35,215.Ob for executors' fees and $35,215.00 for
attorney fees.
A federal estate. tax imposed on the transfer of assets at
death was applicable on Estate assets in excess of $675,000.00 in
2001. Prior to filing the Pennsylvania Inheritance Tax Return,
valuations were discussed and an appraisal was obtained by the
Executors for the Estate as to the real estate located at 314
Petersburg Road, Carlisle, Pennsylvania. A determination was made
based upon an appraisal, together with the assistance of counsel
for the respective executors, to use a valuation set at
$650,000.00 on the Pennsylvania Inheritance Tax Return. This
result considered potential federal estate tax liabilities,
questions as to the marketability of the real estate, zoning
implications and unknown circumstances which could impair the sale
of the family homestead.
On July 8, 2002, the Commonwealth of Pennsylvania, Department
of Revenue, issued a Notice of Inheritance Tax Appraisement ~,
changing the inheritance tax return and issuing a credit to the
Estate in the amount of $720.10. Otherwise, the Inheritance Tax
Return was accepted as filed..
The process of Estate administration extending from September
7
of 2001 through December of 2003 was contentious, timely and
difficult for the Estate's counsel and fiduciaries. The duties of
counsel were multiplied as a result of the necessity for dual
executors, the adversarial relationship of the children and
necessity for double-review of fiduciary determinations. The
duties of counsel were further complicated by the death of Co-
Executor Kenneth E. Line in August of 2003.
Important post-death legal and tax issues were presented to
counsel, including challenging decisions which weighed preserving
the residual estate for beneficiaries by minimizing or eliminating
federal estate and Pennsylvania Inheritance taxes against
potential increase in estate administration fees and costs
associated with the sale of the real estate. The nature of estate
assets, including an unknown sale value of the family homestead,
imposed potential federal estate and significant Pennsylvania
inheritance tax liabilities. State inheritance and federal estate
taxes liabilities were required to be paid within nine (9) months
from the date of death for which a limited amount of estate cash
existed. A higher sale value of the real estate was contingent
upon obtaining certain zoning relief and meeting subdivision
requirements so as to maximize the value of the real estate.
The real estate located at 314 Petersburg Road, South
Middleton Township, Carlisle, Pennsylvania was sold on or about
September 29, 2003 at a price of $850,000.00. Attorney Robert M.
Frey participated in various activities assisting with preparation
for sale and closing of the real estate. Attorney Robert M. Frey
8
successfully assisted with the sale of the real estate at an
amount $200,000.00 above the 2001 market value without the
necessity of occurring any realtor commissions at settlement in
September 2003.
Robert M. Frey, Esquire, charged additional fees to the
Estate in association with his assistance with the sale of the
real estate. Robert M. Frey, Esquire, did not believe that his
fees incurred with the sale of the real estate were intended to be
included within his fees charged as counsel for Regina M. Lauffer
in her capacity as co-executor for the Estate. Robert M. Frey,
Esquire, charged the Estate an amount of $10,000.00 for his duties
in association with selling the Estate real estate.
On October 30, 2003, Regina M. Lauffer was paid an Executrix
Fee of $27,607.50. On December 12, 2003, the Estate of Kenneth E.
Line was paid an executor's fee of $17,607.50. Total
Executor/Executrix Fees equaled $45,215.00.
On October 30, 2003, Dale Shughart, Jr. was paid an Attorney
Fee in the amount of $8,437.53. On October 30, 2003, David A.
Baric, Esquire, was paid an Attorney Fee of $7,577.24. On October
30, 2003, Robert M. Frey was paid an Attorney's fee of $29,200.00.
No breakdown on the Account was provided by Attorney Frey between
his counsel fees in representing the estate and his counsel fees
associated with the sale of the real estate. Total Attorney Fees
paid during the course of estate administration were $45,214.77.
Total disbursements for executor and attorney fees were
reported in the First and Final Account at $90,429.77. Few, if
9
,~
any, time records were maintained by the Executors or the
Attorneys representing the Estate during the performance of estate
administration duties. No records, time sheets or statements were
provided by counsel establishing a list of services encompassing
attorney fees or executors paid by the Estate.
Robert M. Frey, Esquire, assisted with and prepared the First
and Final Account on behalf of the Estate. Robert M. Frey,
Esquire, is a local Carlisle attorney with nearly fifty (50) years
of experience in the practice of law, having primarily practiced
in the areas of real estate, estates and business law. Robert M.
Frey, Esquire, has substantial experience in the area of
income/inheritance tax law as it applies to Estate administration
and has prepared hundreds of inheritance tax returns as a
practicing attorney and counsellor at law. Robert M. Frey,
Esquire, is further experienced in the process of selling real
estate in the Carlisle market area. Robert M. Frey, Esquire, was
familiar with Hewitt E. Line, his family and the Hewitt E. Line
Estate, having prepared his Power of Attorney and Last Will and
Testament.
II. STATEMENT OF ISSUES AND OBJECTIONS
Exceptions to the First and Final Account were filed by
beneficiaries Doris J. Rice and Clarence E. Line on January 12,
2004. Exceptant Doris J. Rice raised the following Objections:
A. Regina M. Lauffer did not properly account for her
actions as the decedent's attorney-in-fact (agent); and
10
B. Regina M. Lauffer, while serving as the attorney-in-fact
(agent) for Hewitt E. Line, improperly took a fee of
$3,851.66; and
C. Regina M. Lauffer improperly charged a fee of $5,000.00
for her services as the attorney-in-fact (agent) for Hewitt
E. Line following his death; and
D. Counsel/Attorney Fees are excessive to the size of the
Estate, the character of the work performed and other factors
applied to determine the reasonableness of attorney fees
charged to an Estate; and
E. Executor fees are excessive to the size of the Estate,
the character of the work performed and other factors applied
to determine the reasonableness of executor's commissions
charged to an Estate; and
F. The Proposed Schedule of Distribution does not provide for
any interest on Doris Rice's $10,000.00 bequest; and
G. Regina M. Lauffer, while acting attorney-in-fact (agent)
for Hewitt E. Line, .should be surcharged $1,000.00 in
attorney fees incurred by Doris J. Rice for challenging the
attorney in fact's determination to prevent Doris J. Rice's
access to the residence of Hewitt E. Line.
Clarence E. Line also filed objections to the First and Final
Account which are summarized below:
A. Regina M. Lauffer, while acting as attorney-in-fact
(agent) for Hewitt E. Line, failed to properly account for
certain amounts of cash, investment accounts, savings
accounts, items of personalty; and
B. Regina M. Lauffer, while acting as attorney-in-fact
(agent) for Hewitt E. Line, improperly included certain items
of personalty which belonged to Clarence E. Line in the sale
of the personal property of Hewitt E. Line; and
C. Regina M. Lauffer, while acting as attorney-in-fact
(agent) for Hewitt E. Line, failed to properly catalogue
items sold and provide a list of inventory for the personal
property of Hewitt E. Line which was sold at the public
sales.
By Order of Court dated March 5, 2004, Andrew C. Sheely,
Esquire, was appointed Auditor of the Estate. A ,hearing was
11
originally scheduled for May 20, 2004. However, upon agreement of
the Auditor and counsel, the auditor's hearing was rescheduled and
held on May 28, 2004. .The hearing commenced at 12:30 p.m. and
ended at approximately 4:00 p.m. on such date. All parties agreed
to a briefing schedule and extended the date for issuing the
Auditor's Report and .Recommendation until July 9, 2004. Briefs
were filed on behalf of Objector Doris J. Rice and a Reply Brief
was filed on behalf of the Estate's accountant.
III. DISCUSSION OF ISSUES AND RECOMMENDATIONS OF AUDITOR
Beneficiaries Doris J. Rice and Clarence E. Line have a
direct interest in the Estate and therefore standing to challenge
the First and Final Account and proposed distributions in the
Estate of Hewitt E. Line. This Court has jurisdiction to consider
the objections raised by .Doris J. Rice and Clarence E. Line.
Objections of Doris Rice
The first issue presented by Doris J. Rice is whether Regina
M. Lauffer properly accounted for her actions as attorney-in-fact
(agent) for her father, Hewitt E. Line, the principal, during his
lifetime. In addition, Doris J. Rice challenges the payments of
$3,851.66 and $5,000.00 paid to attorney-in-fact (agent) Lauffer
for her services rendered to Hewitt E. Line prior to his death.
A. Request for an Accounting by Attorney in Fact
Regina M. Lauffer, as attorney-in-fact (agent), was under a
continuation obligation commencing at Hewitt E. Line's
incompetency through his death to preserve and protect his assets
12
L
~ , I
for her father's benefit. During this period of time, substantial
assets and resources of Hewitt E. Line were used to liquidate and
dispose of the Hewitt E. Line's personal property. The only
persons to directly benefit from the public sales in April and May
of 2001 were residual beneficiaries Regina M. Lauffer, Clarence E.
Line, Kenneth E. Line and Doris J. Rice, who each received an
allowance from the sale. The public sales and family animosity
created thereby required substantial costs for the employment of
legal counsel and other constable expenses to preserve the assets
of Hewitt E. Line. No financial benefit was conferred upon Hewitt
E. Line as a result of such sales, other than to arguably save a
small amount of inheritance tax through advance gifting allowances
or in-kind distributions to the decedent's children after such
sale.
Notwithstanding the results of the attorney-in-fact's (agent)
actions with conducting such public sales, the Auditor recommends
against requiring the submission of an accounting by Regina M.
Lauffer as attorney-in-fact (agent) for Hewitt E. Line. This
determination and recommendation is based upon the finding that
the proceeds from the sale of the Hewitt E. Line's personal
property were properly deposited in his checking account and that
certain gifts/allowances made to Hewitt E. Line's children were
properly reported on Schedule G of the Pennsylvania Inheritance
Tax Return. Further, the attorney-in-fact (agent) through her
accounting, correctly demonstrated that few, if any, funds were
available for the benefit~of Hewitt E. Line following the sales.
13
B. Objections to Attorney-in-Fact's. Fees and Charges
An attorney-in-fact (agent) is entitled reasonable
compensation based upon the actual responsibilities incurred by
such party. 20 Pa.C.S.A. Section 5609.
The five thousand dollar ($5,000.00) fee was Regina M.
Lauffer's payment to herself on or about the day of Hewitt E.
Line's death. This payment occurred without any testimony to
support the amount of the payment during the course of her duties
as attorney-in-fact (agent) or any written statement outlining the
duties performed. The attorney-in fact's fee was paid prior to
the appointment of Robert M. Frey, Esquire, as estate counsel, and
was paid without any independent review at or about the time of
payment.
The Auditor recognizes that the fees charged by Regina M.
Lauffer as attorney-in-fact (agent) are likely less than amounts
charged by a corporate fiduciary. While the Auditor is inclined
to permit a fee of $3,851.66 for the attorney-in-fact's services
as a reasonable payment of services during her period of agency,.
the subsequent fee of $5,.000.00 paid on the death of Hewitt E.
Line or shortly thereafter should be denied. This recommendation
is based upon Regina M. Lauffer's inability to provide any
documented services subsequent to the public sales, a finding that
Hewitt E. Line's personal care needs were limited while in the
Church of God Home during his incompetency and the finding that
the payment of $5,000.00 occurred without any independent review
at the time of such payment by legal counsel.
14
C. Counsel Fees-paid during Estate administration
As to the issue of counsel fees, there are various criteria
which the Auditor will consider in reviewing these objections.
Attorneys, like fiduciaries, have the burden of proving both the
value of their services and the reasonableness of their fees.
Estate of Rees, 425 Pa. Super. 490, 625 A.2d 1023 (1993)
As discussed in the case of LaRocca Estate, 431 Pa. 542, 246
A.2d 337 (1968), the following criteria should be given sufficient
consideration in determining the reasonableness of fees:
a. The amount of work;
b. The character of the services; and
c. The difficulty of the problems involved; and
d. The importance of the. litigation; and
e. The amount of money or value of the property in
question; and
f. The degree of responsibility incurred; and
g. Whether a fund was created by the attorney; and
h. The professional skill and standing of the attorney; and
I. The results the attorney was able to obtain; and
j. The ability of the client to pay a reasonable fee for
services rendered.
LaRocca Estate, 431 Pa. 542, 246 A.2d 337 (1968).
Subsequent decisions have discussed the question of
reasonable counsel and personal representative fees including the
case of Johnson Estate, 4 Fid. Rep. 2nd 6 (O.C. Chester 1988),
which established a guideline for estate fees, and Feise Estate,
15
21 Fid. Rep. 2nd 317 (O.C. Mont. 2001) which addressed the
necessity for evidence to justify fees exceeding the Johnson
Estate guideline. Two fiduciaries appointed as Executors may
engage separate counsel, however aggregate fees paid to counsel
must be reasonable. See Estate of Allen, 488 Pa. 415, (1980).
Attorney fees in an estate ultimately are based on the reasonable
value of the services actually rendered by counsel. In Re Estate
of Rees, 425 Pa. Super. 490, 625 A.2d 1203 (1993).
Total counsel fees paid in this estate equalled $45,214.77
and were paid to three different attorneys,. namely Dale F.
Shughart, Jr., Esquire, David Baric, Esquire, and Robert M. Frey,
Esquire. Total counsel fees paid to counsel representing Kenneth
E. Line equaled $16,014.77. The aggregate amount of counsel fees
paid to Robert M. Frey, Esquire, equaled $29,200.00. No
substantive time records were submitted in support of any amounts
paid to counsel during their course of representing their
respective clients and assisting with the sale of the decedent's
real estate.
The Auditor is not inclined to award reasonable counsel or
personal representative fees absent justification by time records
or testimony for a payment of fees. As correctly argued by
counsel for the objectors, the beneficiaries should not find their
residual interests reduced as a result of arbitrary or capricious
determinations made by fiduciaries and counsel representing the
interests of an Estate. On the other hand, the beneficiaries
should not receive a windfall from legitimate services of legal
16
counsel which directly benefitted the Estate.
A cursory review of schedules attached to the Pennsylvania
Inheritance Tax Return and summaries attached to the First and
Final Account does not demonstrate significant estate assets which
would require an inordinate amount of work to value, liquidate and
distribute estate assets. The schedules demonstrate the existence
of certain pieces of real estate, a limited pool of cash resources
and minimal miscellaneous assets. The real estate generated a
small amount of monthly income from a variety of sources.
However, after examining of the entire Estate file, hearing
the testimony and reviewing the exhibits, the Auditor finds that
the Estate of Hewitt E. Line posed significant challenges and
important legal determinations for counsel representing the
adversarial fiduciaries. Duties in valuing, .liquidating and
distributing estate assets were not routine. Valuation and
eventual liquidation of the family homestead required careful
consideration by counsel. Counsel's valuation determinations and
liquidation cost considerations were directly relevant to the
fiduciaries' responsibilities to preserve estate assets, as well
as properly paying any and all inheritance taxes and potential,
significant federal estate taxes. The four Line children were
aware of these issues as outlined in the Shughart letter.
Notably, the decedent's Last Will and Testament nominated and
appointed co-executors, namely Kenneth E. Line and Regina M.
Lauffer. Dale F. Shughart, Jr., Esquire, represented Co-Executor
Kenneth E. Line and Robert M. Frey, Esquire, represented Co-
1?
Executor Regina M. Lauffer. This dual executorship resulted in
multiple review, multiple correspondence and multiple
determinations for the fiduciaries resolved.
Legal counsel assumed control of an estate without
significant cash assets in an environment with adversarial
beneficiaries. As demonstrated by reviewing the summaries set
forth in the First and Final Accounting, a limited amount of cash
was available to pay the Pennsylvania Inheritance Tax, at
discount, within a short period of time following the decedent's
death. Other than minor incomes from rental of the real estate at
314 Petersburg Road, no major sources of cash became available to
the Estate until the real estate sale in September of 2003.
Lastly, administration for counsel was further complicated by
the death of Kenneth E. Line and resolving his interests in the
Estate of Hewitt E. Line with the Estate of Kenneth E. Line.
The Auditor recognizes Objector Rice's arguments that the
aggregate amount of attorney fees paid in the Estate exceed
reasonable .court established standards as outlined in the case of
Johnson Estate, a case which establishes valid guidelines for
determining reasonable counsel fees. However, while the aggregate
attorney fees in this Estate exceed the guidelines established by
Johnson Estate, the Auditor finds that counsel fees paid in this
Estate are reasonable for the reasons set forth below.
Maximizing post-death values for-the Estate's assets, namely
real estate, without reducing funds available to the residual
beneficiaries required substantial experience and prudence in
18
estate and real estate law, as well as familiarity with local real
estate marketing conditions. The Auditor finds reasonable counsel
fees were required to preserve and protect the principal assets
for the estate of Hewitt E. Line and its beneficiaries.
The knowledge and prudence of the legal counsel representing
the fiduciaries, including Attorney Robert M. Frey, assisted with
valuing and managing Estate assets in streamlined fashion and
obtained acceptable inheritance and federal tax results, thereby
preserving the residue of the estate for beneficiaries.
Attorney Robert M. Frey's experience assisted with a real
estate sale value of $850,000.00, an amount $200,000.00 above the
appraised amount as of the date of the death. Robert M. Frey,
Esquire, further assisted with obtaining the required subdivision
and zoning relief necessary to maximize the value of the real
estate, duties beyond his services incurred in representing the
Estate. Further, the sale price of $850,000.00 was made without
any obligation for real estate commissions.
Attorney Fees presented on Schedule H of the Pennsylvania
Inheritance Tax Return were presented at $35,215.00. Five percent
(50) of the total gross estate as reported on the Pennsylvania
Inheritance Tax return equals $37,053.25. Subtracting the fees
paid to Attorney Shughart and Attorney Baric from the figure of
$35,215.00, an amount equal to $19,200.23 exists. This amount of
$19,200.23 constitutes the counsel fees paid to Attorney Frey
using the Shughart formula thereby reaching a result consistent
with the amounts reported on the Pennsylvania Inheritance Tax
19
return.
While the total amount $35,215.00 paid as counsel fees
slightly exceeds the standards established by Johnson Estate, the
Auditor finds that this amount is not unreasonable considering the
complexities and duration of the Estate as outlined above.
Further, the fee of $35,215.00 is less than the five percent (50)
fee on gross probate assets as represented by counsel to the
clients at the beginning of the Estate.
As indicated on the First and Final Account, Attorney Robert
M. Frey charged the Estate a total amount of $29,200.00. During
the hearing, Robert M. Frey testified that the amount above his
attorney fee for the Estate was derived from his representation of
the Estate in the course of selling the family farm.
While the Auditor understands Objectors arguments that the
aggregate counsel fees are above the Johnson Estate guidelines for
compensation paid to perform legal estate administration duties,
the testimony presented during the hearing demonstrates that an
additional fee was due Attorney Robert M. Frey for his services
related to the sale of-the real estate, beyond his services
provided to the Estate as attorney and counsellor for the
fiduciary. Case law has. recognized that circumstances may warrant
fair and reasonable compensation for extra effort and additional
services beyond standard and custom estate administration duties.
See Estate of Getz, 421 Pa. Super. 513, 618 A.2d 456 (1992);
Taylor Estate, 3 Fid. Re.2d 410 (O.C. Mont. 1983).
The ten-thousand dollar ($10,000.00) fee charged in
20
association with the sale of the real estate is also reasonable in
light of the results obtained by Attorney Robert M. Frey,
including the avoidance of customary closing costs such as real
estate commissions. The fees charged by Robert M. Frey, Esquire,
for his professional advice and experience through the lengthy
period of marketing to sale of the family homestead were
reasonable and were a relatively small expense for a substantial
benefit conferred upon the Estate and the beneficiaries.
Further, the auditor is not inclined to second-guess the
experience of legal counsel and the fees paid to counsel in this
case in light of the estate results and increase in value of the
real estate from September of 2001 and September of 2003. Review
of the exhibits and testimony presented in this case adequately
demonstrates legal counsel's experience amidst hostile
beneficiaries, sensitive (potentially negative) tax issues and
real estate which was not prepared for commercial sale. The Estate
has sufficient resources to pay the reasonable fees charged by
counsel. While the format of the First and Final Account could
have been prepared differently to separate estate fees and real
estate fees paid to Attorney Frey, the result is the same..
Accordingly, the Auditor recommends no modification to the fees
charged by and paid to legal counsel in this Estate.
D. Executor Fees and Commissions
The next issue raised by Objector Rice addresses fees paid to
Regina M. Lauffer as a co-executor of the Estate. In general, a
personal representative is entitled to just and reasonable
21
compensation under the circumstances. 20 Pa. C.S.A. Section
3537. It is well stated that fees and compensations paid to a
fiduciary are generally allowed for the degree of responsibilities
incurred and the services and labor performed. See Gardner's
Estate, 323 Pa. 229, 185 A. 804 (1936).
The Auditor finds that the fees in the amount of $27,607.50
charged by Executor Regina M. Lauffer are excessive and
unreasonable. No testimony or evidence was presented by Regina M.
Lauffer demonstrating why the fees paid to her exceeded the co-
executor fees paid to the Estate of Kenneth E. Line who died only
a few months prior to the sale of the final estate asset. As the
legal counsel provided the majority of estate services incurred in
2003, the Auditor does not recommend an executor fee greater than
the fee paid to the Estate of Kenneth E. Line in the absence of
supporting testimony documenting or supporting such executor fees.
While the Estate was justified in paying additional legal
fees associated with the sale of the real estate, no significant
additional services were identified by Regina M. Lauffer. The
determination to reduce the fees charged by Regina M. Lauffer is
consistent with the figures reported by the Executors on the
Pennsylvania Inheritance Tax Return as to the total amount of
executor commissions reported on Schedule H. While total executor
commissions slightly exceed the Johnson Estate standards, the
Auditor finds that this excess amount is not unreasonable
considering the totality of estate administration and its
duration. Also, as stated above, the fee of $35,215.00 is less
22
,~
than the five percent fee of the gross estate value as represented
by counsel to the parties at the beginning of the Estate.
Accordingly, the Auditor recommends reducing the Executor
commission of Regina M. Lauffer to $17,607.50.
E. Attorney Fees of Obiector Rice
In general, adverse parties pay his or her own counsel fees.
See Alexander v. Herr, 11 Pa 537 (1849); Estate of Lux, 480 Pa.
256, 389 A.2d 1053 (1976). No action for replevin was filed by
any beneficiary prior to the sale of the Hewitt E. Line's personal
property. No petition or citation to produce an accounting by the
attorney-in-fact (agent.) were filed prior to the .death of Hewitt
E. Line. Both Lauffer and Rice were represented by separate
counsel during the course of 2001 prior to Hewitt E. Line's death.
While the Auditor agrees with Objector Doris J. Rice that
attorney-in-fact (agent) Lauffer ignored the requests of her
siblings and antagonized family relations through use of her
authority as attorney-in-fact (agent), the Auditor finds that the
attorney-in-fact's (agent) actions neither exceeded her authority
nor substantially prejudiced the interests of Hewitt E. Line prior
to his death. Accordingly, the Auditor recommends against any
surcharges against the Estate so as to award Objector Doris J.
Rice counsel fees associated with her employment of legal counsel
to address the actions of Regina M. Lauffer as attorney-in-fact
(agent).
E. Interest on pecuniary legacies.
Lastly, Doris J. Rice objects to the failure of the
23
accountant to provide interest at the rate of five percent (50)
per annum from September 4, 2002 as to the pecuniary legacies set
forth in Decedent's Will.l As the fiduciaries were not in a
position to pay any substantial bequests (specific or otherwise)
until after sale of the real estate, and in recognition that no
interest was paid to any other beneficiary, including the
grandchildren, the Auditor recommends against payment of the
interest in this circumstance. The pool of available funds
available to pay any pecuniary legacies did not arise until the
after sale of the real estate. Further, the Auditor finds that no
substantial delay occurred as the First and Final Account was
filed within a relatively short period of time following the
settlement of the real estate. As Objector Rice and other
beneficiaries are receiving a portion of the residual estate from
which the interest would be paid, the Auditor recommends against
the payment of interest in this circumstance.
Objections of Clarence E. Line
A. Request for an Accounting by Attorney in Fact
Clarence E. Line first argues that Regina M. Lauffer, as
attorney-in-fact (agent) for Hewitt E. Line, failed to property
account for certain items of personal property which existed
during her period of agency as attorney-in-fact (agent) for Hewitt
1 Although raised in Rice's objections, this issue was not briefed
by Objector Rice in the Prehearing or Final Memorandum submitted
to the Auditor.
24
E. Line.
An attorney-in-fact (agent) acting pursuant to a lawful power
of attorney has a fiduciary relationship with the principal. In
this circumstance, upon assuming the role as attorney-in-fact
(agent) for Hewitt E. Line, Regina M. Lauffer assumed the duty to
protect the assets of her principal and to keep a full and
accurate record of all actions and distributions undertaken on
behalf of the principal. 20 Pa. C.S.A. Section 5601, et. seq..
Clarence E. Line testified that various items of personalty,
including cash and coins, existed in remote areas in the Line
homestead while Hewitt E. Line lived in his home. These items
included cash, personal property and items of sentimental value.
However, on cross-examination, Clarence E. Line was unable to
recall exactly when or where these items existed, or the amounts
which may or may. not have existed. Further, Clarence E. Line
failed to provide substantial evidence that the attorney-in-fact
(agent) misused or failed to property account for Hewitt E. Line's
assets during the course of her agency and duties.
The First and Final Account indicates that certain investment
accounts were liquidated and deposited in the Estate account. The
attorney-in-fact (agent) testified that the sale proceeds from
Hewitt E. Line's personal property were deposited in a bank
account. Also, Schedule G attached to the inheritance tax return
reports certain gifts,.which were made to certain beneficiaries,
including guns to Clarence E. Line. Clarence E. Line also was
aware of these issues in 2001 through the Shughart letter.
25
•
Absent substantiated documentation or testimony demonstrating
the existence of certain items of personalty which were not sold
at the sales or gifted in advance of Hewitt E. Line's death, the
Auditor recommends against requiring the submission of an
accounting of the personal property of Hewitt E. Line by his
agent, Regina M. Lauffer.
B. Inclusion of Clarence E. Line's items in sales
Clarence E. Line next argues that Regina M. Lauffer, while
acting as attorney-in-fact (agent) for Hewitt E. Line, improperly
included certain items of personalty which belonged to Clarence E.
Line in the public sales and therefore should be surcharged for
such inclusion.
No evidence was presented by any party demonstrating the
filing of a petition or citation for an accounting prior to the
death of Hewitt E. Line or that an action in replevin was filed
against the attorney-in-fact (agent) to recover disputed items
prior to such sales. To the contrary, the record demonstrates
that certain allowances were provided to the Line children during
and/or after the sales and that certain gifts were recognized on
Schedule G of the Pennsylvania Inheritance Tax Return.
While acting as Hewitt E. Line's attorney-in-fact (agent), a
determination was made by Regina M. Lauffer to preserve the assets
in the residence of Hewitt E. Line by conducting sales,
notwithstanding the existence of liquid assets in her control.
Due to adversarial family relations, the attorney-in-fact (agent)
26
i
~ ~ l
employed the assistance of constables to prevent the removal of
assets within the residence of the principal thereby preserving
such for his benefit. Property within the residence of Hewitt E.
Line at the point of his incompetency is presumed to be under the
control of the principal through his agent, or his estate, after
death.
While her actions were contested by her siblings and the
attorney-in-fact's self-imposed limitations aggravated the
circumstances, the auditor finds no detriment to the principal,
Hewitt E. Line. While the actions of the attorney-in-fact (agent)
created animosity between her siblings, her actions were within
her authority. If questions of ownership existed, the children
should have resolved issues of non-titled personal property with
their father prior to his period of incompetency so as to insure
rightful ownership. Further, while the costs associated with such
sales were unfortunate, they were necessary to preserve the estate
and within the discretion of the attorney-in-fact (agent).
Accordingly, the Auditor recommends that no surcharge occur
in this instance for the items sold during the course of the
public sales.
Clarence E. Line next maintains that personal property sold
during the course of the public sales should have been
individually catalogued and accounted for by the Attorney in Fact.
In general, a party attempting to prove an account incorrect must
sustain the burden of proof of establishing his position. Dunn
Estate, 54 D. & C. 2nd 760 (1972).
27
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As the Auditor has previously found that the funds derived
from the personal contents sales were accounted for and deposited
in the personal account of Hewitt E. Line in May of 2001, no basis
exists to require a separate accounting by the Estate in this
circumstance. Further, these objections Clarence E. Line were
addressed to Kenneth E. Line, Co-Executor, as indicated in the
Shughart letter, which was copied to objector Clarence E. Line.
To the extent that any additional objections raised by
Objector Clarence Line have not been addressed, the Auditor finds
that such objections were previously discussed above and addressed
accordingly. The Auditor notes-that no memorandum or brief in
support of Clarence E. Line's objections .was filed with the
Auditor.
IV. SPECIFIC RECOMMENDATIONS
The Auditor recommends confirmation of the First and Final
Account for the Estate of Hewitt E. Line, subject to the following
changes and modifications:
A. A fee in the amount of $5,000.00 paid to attorney-in-fact
(agent) Regina M. Lauffer on or about the death of Hewitt E. Line
should be disallowed and charged against her proposed share of the
residual estate of Hewitt E. Line; and
B. A reasonable executor fee paid to Regina M. Lauffer should
be set at $17,607.50, and the additional amount of $10,000.00
previously paid by the Estate to Regina M. Lauffer should be
charged against her proposed share of the residual estate of
28
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Hewitt E. Line; and
C. The aggregate amount of $15,000.00 charged against the
proposed $168,489.30 residual share of Regina M. Lauffer should be
applied and distributed as follows:
i. An amount from said $15,000.00 shall be allocated and
applied to pay the costs and fees of the Auditor, Andrew C.
Sheely, Esquire, upon approval of the Court; and
ii. Any amounts remaining from the amount of $15,000.00
after payment of auditor fees and other costs associated with
the Auditor's hearing shall be distributed equally to the
residual beneficiaries of the Estate of Hewitt E. Line,
namely Clarence E. Line, Doris J. Rice, Regina M. Lauffer and
the Estate of Kenneth E. Line.
Respectfully submitted,
Auditor
29
..
~Mi
IN RE: ESTATE OF
HEWITT E. LINE,
DECEASED
: IN THE COURT OF COMMON PLEAS
: CUMBERLAND COUNTY, PENNSYLVANIA
: ORPHANS' COURT DIVISION
: NO. 21-01-0838
AUDITOR'S APPLICATION FOR PAYMENT OF AUDITOR'S FEES
Andrew C. Sheely, Auditor in the Estate of Hewitt E. Line,
Deceased, hereby files this Application for payment of the
Auditor's fees, and respectfully states as follows:
1. Andrew C. Sheely, Esquire, was appointed Auditor in the
above-captioned Estate on or about March 5, 2004 and filed his
Report and Recommendation on July 8, 2004.
2. An hourly rate of $125.00 per hour is hereby charged by
Andrew C. Sheely, Esquire, for services associated with the Audit.
3. An invoice in the amount of $1,837.50 is attached hereto
setting forth the time incurred by Andrew C. Sheely in serving as
the Auditor of the Estate of Hewitt E. Line.
WHEREFORE, Andrew C. Sheely, Auditor, hereby requests that
this Honorable Court approve this Application for Attorne~y Fees
incurred by the Auditor.
July 8, 2004
Respectfully submitted,
Andrew C. Sheely, Esquire
Auditor, Estate of Hewitt E. Line
127 South Market Street
P.O. Box 95
Mechanicsburg, PA 17055
(717) 697-7050
IN RE: ESTATE OF
HEWITT E. LINE,
DECEASED
: IN THE COURT OF COMMON PLEAS
: CUMBERLAND COUNTY, PENNSYLVANIA
: ORPHANS' COURT DIVISION
: NO. 21-01-0838
Auditor's Invoice: In RE:
Objections to the First and Final
Account of Hewitt E. Line, D~ceased
Date:
Time (hours) InCurred:
3/31/01
Review of File and
Objections filed by
Doris J. Rice and
Clarence E. Line
1.0
4/2/04 Correspondence to counsel
.3
4/20/04
T/conf with court administrator
and court reporters re:
availability of courtroom
.2
4/30/04 Correspondence to counsel
.1
5/7/04
Preparation of Order of Court
Scheduling Hearing; misc.
Correspondence to counsel
.2
5/17/04
Preparation of Order of Court
Rescheduling Hearing; misc.
Correspondence to counsel
.2
5/28/04
Preparation for and attendance
at Auditor's Hearing
4.5
6/7/04
Preparation and filing of Petition
to Extend the date for filing
Auditor's Report and Recommendation
.7
6/30/04
Review of Briefs and Memorandums
submitted by counsel in support
and against objections
1.0
7/5/04
Preparation of Auditor's Report and
Recommendation; Review of File, Exhibits
and Notes of testimony
6.0
7/8/04
Filing of Report and Recommendation
at office of Register of Wills;
correspondence to counsel
.5
Total Time Incurred by Auditor
14.7! hours
Total Auditor's Statement @ $125.00 per hour $1,8!37.50