HomeMy WebLinkAbout04-0256PETITION FOR PROBATE and GRANT OF LETTERS
E~tate of MOWERY. Jr. Rov Earl
also known as Roy E Mowerv. Jr.
a/k/a Earl Mowery
No
Soctal Securlty No 193128275
The pet~tton of the undersigned respectfully represents that
Your petmoner(s), who is/are 18 years of age or older and the execut ors
m the last will &the above decedent, dated March 25, 2002
and codicil(s) dated
Register of Wtlls for the
, Deceased County of Cumberland ~n the
Commonwealth of Pennsylvania
named
W~fe, Mary Ann Mowery, ~s currently hwn,q in Manor Care nurs~n9 home and ~s unable to serve ~n the
ca@ac~ty of Executrix
(state relevant circumstances, e g renunciation, death of executor, crc )
Decedent was domiciled at death in Cumberland County, Pennsylvania, with
h IS last family or principal residence at 8 South Water Street. Newburq PA 17240
(bst street, number and mumc~pahty)
Decedent, then 82 years of age, died 21712004
at Chambersburq Hospital
Except as follows, decedent d~d not marry, was not d~vorced and dM not have a child born or adopted
after execution of the will offered for probate, was not the victim ora killing and was never adjudicated
incompetent
Decedent at death owned property with estimated values as follows
(If dommded in Pa ) All personal property
(If not domiciled in Pa ) Personal property ~n Pennsylvama
(If not domiciled in Pa ) Personal property ~n County
Value of real estate ~n Pennsylvania
situated as follows
$
$
$
$
20.000 O0
Patnc~a A Fur~
Allen L Mowery
WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s)
presented herewith and the grant of letters testamentary
thereon (testamentary, adm~mstratlon c t a, admm~strahon d b n c t a )
3478 Troon Dnve
Chambersbum PA 17201
140 Park Place East ~9_C.,
Sh~oDensbura ~ ~PA ~i~201
OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF Cumbedend ; SS
J¢'Yz , r,
The petmone.r(s), abow-name~:l swear(s) or affim(s) that the statements m the foregmng pet~tmn are
true and correct td the'best 6f the'kno~vledge and behef of petitioner(s) and that as personal represen-
tanve(s) o~th~ a~ovCdecedent petm~ner(s) wdl well and trul~adm~mster the estate accorthng to law
Sworn to or~ffi~ed and s~bscr,bea
before me t~s ~7~ day of
March, 2004 - J
No.
Estate of MOWERY, Jr, Roy Earl , Deceased
DECREE OF PROBATE AND GRANT OF LETTERS
AND NOW March IA'. 2004 , m constderatlon of the petition on
the reverse side hereof, satls~'actory proof hawng been presented before me,
IT IS DECREED that the instrument(s) dated 3/25/2004
described thereto be admitted to probate and filed of record as the last wdl of ROM Earl Mowerv. Jr,
a/k/a Rov E Mowerv. Jr. a/k/a Earl Mowerv
and Letters Testamenta~
are hereby granted to
Patnc~a A Furry and Allen L Mowery
~ -,/~/~E w FEES
Probate, Letters, Etc
Short Certificates (
Renunciation
TOTAL
Myers, Forest N . -,- '---,
137 Park Place West
Sh~DDensburq PA 17257
ADDRESS
532 9046
PHONE
Cumberland
Estate of MOWERY, Jr, Roy Earl
also known as Roy E Mower,/, Jr,
a/Ida Earl Mowery
RENUNCIATION
, Deceased
The undersigned, Mary Ann Mowery w~fe Executrix
(Relahonsh~p) (Capacity)
the above Decedent, hereby renounce(s) the right to administer the estate and respectfully request(s) that
Letters Testamentary be issued to Patnc~a A Furry and Allen L Mowers
W~tness my hand th~s t,~4,.,- day of March ,2004
Mary Ann Mowery by her Attorney4n-Fact, Patnc~a A Furry
Manor Care Nursm,q Home, Chambersbur,q PA 17201
(Address)
of
(S~gnature)
(Address)
(S~gnature)
IAddress)
Sworn to or affirmed and subscribed
before me th~s day of
Notary Public
My Commission Expires
(S~gnature and seal of Nota~/or other
official quahfied to administer oaths Show
date of exp~rabon of Notary's commission }
NOTE Renunclabons executed outside the Off~ce of Register of Wdls are
required in some counties to be notarized
RW-3
GENERAL DURABLE POWER OF ATTORNEY
NOTICE
1HE PURPOSE OF THIS POWER OF ATTORNEY IS TO GIVE THE PERSON YOU
DESIGNATE (YOUR "AGENT") BROAD POWERS TO HANDLE YOUR PROPERTY, WHICH
MAY INCLUDE POWER TO SELL OR OTHERWISE DISPOSE OF ANY REAL OR PERSONAL
PROPER FY WITHOUT ADVANCE NOTICE TO YOU OR APPROVAL BY YOU
THIS POWER OF ATTORNEY DOES NOT IMPOSE A DUTY ON YOUR AGENT TO
EXERCISE GRANTED POWERS, BUT WHEN POWERS ARE EXERCISED, YOUR AGENT
MUST USE DUE CARE TO ACT FOR YOUR BENEFIT AND IN ACCORDANCE WITH THIS
POWER OF ATTORNEY.
YOUR AGENT MAY EXERCISE THE POWERS GIVEN HERE THROUGHOUT YOUR
LIFETIME, EVEN AFTER YOU BECOME INCAPACITATED, UNLESS YOU EXPRESSLY LIMIT
THE DURATION OF THESE POWERS OR YOU REVOKE THESE POWERS OR A COURT
ACTING ON YOUR BEHALF TERMINATES YOUR AGENT'S AUTHORITY
YOUR AGENT MUST KEEP YOUR FUNDS SEPARATE FROM YOUR AGENT'S FUNDS
A COURT CAN TAKE AWAY THE POWERS OF YOUR AGENT IF IT FINDS YOUR
AGENT IS NOT ACTING PROPERLY
THE POWERS AND DUTIES OF AN AGENT UNDER A POWER OF ATTORNEY ARE
EXPLAINED MORE FULLY IN 20 PA.C S CH 56.
IF THERE IS ANYTHING ABOUT THIS FORM T~IAT YOU DO NOT UNDERSTAND,
YOU SHOULD ASK A LAWYER OF YOUR OWN CHOOSING ~TO EXPLAIN IT TO YOU
I HAVE READ OR HAD EXPLAINED TO ME THIS NOTRE AND I UNDERSTAND ITS
CONTENTS.
Date
70.5
An agent shah have no authority to act as agent under this power of attorney unless the
agent has first executed and affixed to this power of attorney an acknowledgment.
ACKNOWLEDGMENT BY AGENT
I, Patnc~a A. Furry, have read the attached power of attorney and am the person tdenttfied as the
agent for the pnnc~pal, I hereby acknowledge that tn thc absence ofa specffic prov~smn to the contrary
m the power of attorney or tn 20 Pa.C.S when I act as agent
I shall exercise the powers for the benefit of the pnnc~pal
I shall keep the assets of the pnnc~pal separate fi.om my assets
I shall exercuse reasonable cant~on and prudence
I shall keep a full and accurate record of all actions, receipts and d~sbursements on behalf
of the pnnc~pal.
Date
Agent
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF ~.(f~
SS
On thts, the ~ ! xl- day of July ,2003, before me, a Notary Pubhc in and for smd County
and State, the undersigned officer, personally appeared Patncm A. Furry, known to me (or satisfactorily
proven) to be the person whose name ~s subscribed to the above-referenced Acknowledgment by Agent,
and affirmed that she executed the same for the purposes there~n contained
IN WITNESS WHEREOF, I hereunto set my hand and official seal
An agent shall have no authority to act as agent under this power of attorney unless the
agent has first executed and affixed to this power of attorney an acknowledgment.
ACKNOWLEDGMENT BY SUCCESSOR AGENT
I, Allen L. Mowery, have read the attached power of attorney and am the person ~dentffied as the
Succossor Agent for the pnnctpal; I hereby acknowledge that m the absence of a specific pro,nslon to
the contrary in thc power of attorney or In 20 Pa C.S when I act as agent:
I shall exercise the powers for the benefit of the pnnc,pal
I shall keep the assets of the pnnc~pal separate from my assets.
I shall exercise reasonable caution and prudence
I shall keep a full and accurate record of all actions, receipts and d~sbursements on behalf
of the pnncipal
Date
Jdlen L. Mowery
Successor Agent
COMMONWEALTH OF PENNSYLVANIA
cow or Z&/
SS
day o~t~ ~f- 2003 before me a Not Pu
On tlus, the ~-~ ~f~7' , , , aD' blic ~n and for
smd County and State, the undersigned off. er, personally appeared Allen L Mowery. known to me (or
sattsfactonly proven) to be the person whose name ~s subscribed to thc above-referenced
Acknowledgment by Successor Agent, and affirmed that he executed the same for the purposes thereto
contained.
IN WITNESS WHEREOF, I hereunto set my hand and official seal
· ..~*~,~~, (SEAL)
TAMMY SUE HELMAN, Not~* P~I,c I ~~'~
Chambersburg,comm,ss,on Frankhn Coun~ I~
?O5
GENERAL DURABLE/POWER OF ATTORNEY
ARTICLE L DECLARATIONS
I, MARY ANN MOWERY, presently resadmg at 8 South Water Street, Newburg Borough, Cumberland
County, Pennsylvania appoint PATRICIA A. FURRY, of 3478 Troon Drive Chambersburg,
Pennsylvania 17201 to be my true and lawful agent with full power to carry out those acts specified in
accordance wtth any hm~tatlons ~mposed heron. In the event that she is unwllhng or unable to act as my
said agent, I appoint my son, ALLEN L. MOWERY of 140 East Park Place, Shxppenshurg,
Pennsylvama, as my Successor Agent, with all powers heretofore granted to PATRICIA A FURRY,
and I authorize and empower ALLEN L MOWERY to cerhfy to the death of PATRICIA A. FURRY or
her inability to function hereunder, and I hold harmless anyone who rehes upon such certification
Tlus Power-of-Attorney shall take effect upon its execution and shall remain In effect until my death,
unless revoked by notice to my agent This power of attorney shall remmn m effect in the event of my
subsequent dlsabflaty or incapacity
In the event I revoke this instrument, any thrd party acting on the authority of the instrument, and
without knowledge of the revocation, shall not be held accountable for any loss to me, my estate, hexrs,
successors or assigns
In the event an action is brought by any party in a col, lXt of competent jurisdiction for appmntment of a
guardian of my estate, and such action ~s not dismissed by the court due to my execuUon of this
ins~'ument, I nominate my agent to serve as guardmn of my estate, unless such action was brought as a
result of allegation that my agent has acted contrary to the instructions herein, or my best interests and
such allegation ~s found to be warranted by the court.
My agent shall serve w~thout compensation
In the event that my agent, or a successor, is unable or unwilling to continue in that capacity, the agent
shall be empowered to appoint a successor.
ARTICLE Il. POWERS GP..qNTED RELATED TO FINANCIAL MATTERS
The following powers are granted to my agent to be used for my benefit and on my behalf in accordance
with the directions specified herein
As to any assets, real or personal, standing in my name, held for my benefit or acquired for my benefit, I
confer the following powers upon my agent
I As to any commercial, checking, savangs, sarongs and loan, money market, Treasury bills,
mutual fund account, safe deposit boxes, in my name or opened for my benefit - to open, enter,
705 1,968
withdraw, deposxt into, close and to negotiate, endorse or transfer any mstrumcnt affecting those
accounts.
2 As to any promissory note receivable, secured or unsecured, or any accounts receivable - to
collect on, compromise, endorse, borrow against, hypothecate, release and reconvey that note and any
related deed of trust.
3. As to any shares of stock, bonds, or any documents or mstrmnents defined as securities under
law - to open accounts w~th stock brokers (on cash or margin), buy, sell, endorse, transfer, hypothecate
and borrow against
4 As to any real property, now or hereafter owned by me, specafically including, but not hm~ted to,
my real estate known as 8 South Water Street, Newburg, Borough, Cumberland County, Pennsylvama -
to collect rents, dasburse funds, renegotiate leases, borrow against, renew any loan, buy or sell, and to
s~gn any documents reqmred for any such transaction, including deeds, without need for prior approval
5 To bare and pay from my funds for counsel and services of professional adxasors, physicians,
dentasts, accountants, attorneys and investment counselors
6 As to my income taxes and other taxes - to pursue tax matters on my behalf including to'
Prepare, s~gn, verify and file any tax return on behalf of the principal, mcbading, but not
hm~ted to, joint returns and declarations of estimated tax, examine and copy all the
pnnc~pal's tax returns and tax records.
b
S~gn an Internal Revenue Service power of attorney form appointing any person
~ncluding the agent herein to execute IRS documents and to otherwise represent the
principal vath respect to any and alt matters before the IRS
Represent the pnncipal before any taxing authority, protest and litigate tax assessments,
clmm, sue for and collect tax refunds, waive rights and sign all documents reqmred to
settle, pay and deterrmne tax liabilities, s~gn wmvers extending the period of time for the
assessment of taxes or tax deficiencies
Pare preparers and advisors and pay for their services from my funds, and to do whatever
is necessary to protect my assets from assessments as though I d~d those acts myself
In general, exercise all powers w~th respect to tax matters that the pnnc~pal could
present
7 To apply for benefits from any pension or Insurance plan or policy, pubhc or private, Including
but not limited to Medlcmd and Medlcmd benefits, to whmh I might be entitled, and m connection w~th
any such plan or pohcy, to execute optmns thereunder, borrow agmnst, cancel, surrender for cash value,
or change beneficmnes
8. To pursuc clmms and lmgahons
9 To arrange for transportation end travel.
10 To parUt~on property to create separate property for me.
11 To dlsclmm or release any powers or interests wtueh I may have in any property.
12. To manage tangible personal property, mchidlng but not limited to, moving, stonng, selhng,
donating, or otherwise disposing of said property.
13 To borrow money for me ff that appears to be prudent, and in connection with any such
transaction, to pledge any personal property for security as may be necessary.
14 To create one or more trusts for my benefit and to contribute to such trusts and receive income
end/or pnnclpal from trusts in accordance with their terms
15 To represent me in eny and all matters requmng my approval and consent tn connection with or
arising out of my interest in eny trust of which I am the settlor or beneficiary, and to exercise at any tame
and from time to t~me eny power which I am now or may hereafter have with respect to any such trust,
including any power to make w~thdrawals therefrom and any power to alter, mend or revoke, in whole
or part, the same
16. To renounce or resagn any fiduma~ position to which I have been appointed or m which I am
serving, including, but wthout limitation, any position as an executor, administrator, trustee, guardian,
agent or officer or director of a corporation, and m connection with such resignation, to file an
accounting with a court of competent junsdmtion or agree to settlement by way of receipt and release or
such other mformaUon method as my agent shall deem adwsable
17 To make hrmted gffis, in accordance with the provisions of Pennsylvama Law (20 Pa. C.S
§5603)
18. To claim or waive, wholly or partially, an elective share of the estate of my deceased spouse.
19. General Authority. To enter into any contract end/or to do all other things which my agent shall
deem necessary and proper in order to transact eny business for me or carry out the foregoing powers,
which shall be construed as broadly as possible
705 PAG[ 1970
ARTICLE IH. POWERS GRANTED RELATED TO HEALTH CARE DECISIONS
As to decaslons related to my health care, I hereby grant the following power to my agent within the
llrmtaUons specffied.
To have full access to all of my medmal records and to authorize or withhold authorization for
medical and surgxcal procedures which my agent judges to be in my best interest, atter medical
consultation
2 To authorize my admission to a medical, nursing, residenual or similar faclhty and to enter into
agreements for my care, whether at home or an such facthty, with appropriate medical pmwders
3 To arrange for my discharge, transfer from, or change in type of care prowded
care and U'ea~nent.
of
{/ (J
WITNESSES.
~WITNESS WHEREOF, I hereby sign my name to this Power-of-Attorney this
to/-'4-- ,2003.
To arrange and pay for consultation, diagnosis or assessment as may be required for my proper
~/ day
Mary Ann Mowery
(SEAL)
COMMONWEALTH OF PENNSYLVANIA
COU, r¥ Or
SS
On th,s, the ,:~/6~'- day of ~.JL/JL~. ,2003, before me, a Notary Pubhc ,n
and for said County and State, the undersigned officer, personally appeared MARY ANN
MOWERY, known to me (or satisfactorily proven) to be the person whose name Is subscnbed to
the wltlun Power-of-Attorney, and acknowledged that she executed the same for the purposes
therein contmned
IN WITNESS WHEREOF, I hereunto set my hand and official seal
705 ~A~[4972
[ ("(, -,, c,, *1-;~ ~ he r~Ord, ed
A
~ ~Cc~'uC'~ ul Dccd.q
his is to cert]l3, that the lnformauon here given ~s correctly copied from an original ceruficate of death duly filed with me as
Local Registrar The original cemficate will be forwarded to the State V~tal Records Office for permanent fihng
Fee for th~s ceruficate, $2 00
WARNING: It ~s illegal to duplicate thru copy by photostat or photograph.
/Loca~ Registrar
P 9913313
No
ROy Earl Mower¥~ Jr.
COMMONWEALTH OF PENNSYLVANLA * DEPARTMENT OF HEALTH · VITAL REC~)ROS {~J
Patricia Ann Furry
Florence Wendt
3478 Troon Drive, Chambersburgt PA 17201
LAST WILL AND TESTAMENT
KNOW ALL MEN BY THESE PRESENTS, that I, ROY E. MOWERY, .1R of
Pennsylvama, being of sound and d~sposlng m~nd, memory and understanding,
do make, publish and declare th~s my Last Will and Testament, hereby revoking
all prior wdls and cod~cds by me at any t~me heretofore made
FIRST: I d~rect the payment of all my legal debts, funeral expenses
~nclud~ng my grave marker and all expenses of my last dlness, state, federal
estate and ~nhentance taxes and adm~mstrat~on costs shall be pa~d as soon as
may be convemently done following my decease leawng all specific bequests free
of tax to the legatee.
SECOND: I g~ve, devise and bequeath all my property be it real, mixed or
personal, to my wife, Mary Ann Mowery.
THIRD: If my w~fe should predecease me or ~f we sho ~e
common disaster, then In eEher of those sa~d events, I g~ve, (J'~wse an~
bequeath ali of my property, be It real, m~xed or personal, as-follows:'~
a. ! g~ve and bequeath to my daughter, Patnc~a A. Furry the c-~est of
drawers ~n the d~nmg room, one plank bottom chair and 1/2 set of
d~shes that are in the d~mng room.
b. ! give and bequeath to my son, Allen L. Mowery the settee in the
d~nmg room, Wendt family p~cture ~n the d~mng room, small black
rocking chair, walnut table, light on television, one plank bottom chair
and 1/2 set of dishes that are in the dining room.
c. ! g~ve and bequeath to my grandson, Chnstopher E Furry the model T
horn on my car, stand in dining room that has a drawer and four legs,
grandfather's clock and child's white rocking chair
d. I give and devise my residential real estate to my chddren Patnoa A
Furry and Allen L. Mowery, in equal shares, share and share alike, per
st~rpes.
e. The rest and residue of my estate be it real, mixed or personal
whatsoever and wheresoever situate I give, dewse and bequeath to
my children Patrlcla A. Furry and Allen L. Mowery in equal shares to
share and share alike per stlrpes.
FOURTH: T nominate and appoint my wife, Mary Ann Mowery as
Executrix of th~s my Last Will and Testament If she should fa~l to serve or be
unable to serve, then in either of those sa~d events, I nominate and appoint my
children Patnoa A. Furry and Allen L. Mowery as the Executors of this my Last
W~II and Testament.
IN WITNESS WHEREOF, I, ROY E. MOWERY, JR to th~s my Last W~II and
Testament set my hand and official seal, this ~G-, day of March 2002.
~ ~~ (SEAL)
Roy E Mowery, ]R. ~J
Sworn to and subscribed, declared and
Pubhshed by Roy E. Mowery, _IR., as
H~s Last Wdl and Testament, and so
Done ~n the presence of we the
W~tnesses, who s~gn at h~s request,
And ~n h~s presence, and ~n the presence
Of each other.
COMMONWEALTH OF PENNSYLVANIA:
:SS
COUNTY OF CUMBERLAND :
[, ROY E MOWERY, JR, whose name is s~gned to the foregoing
instrument, having been duly quahfled according to law, do hereby acknowledge
that ! signed ~t wdhngly; and that I signed it as my free and voluntary act for the
purpose therein expressed.
Roy E. Mowery, JR.
Sworn to and acknowledged, before me,
By Roy E. Mowery, JR., the Testator,
Notary Pubhc
Notadal Seal
__.Dawn. Maple_ Shoo.o, Notmy Public
~.n~pens~u[g bom (.;umbe~md
[v]y Commlsslon Expires Feb 5, 2~04
COMMONWEALTH OF PENNSYLVANIA:
:SS
COUNTY OF CUMBERLAND :
w~tnesses whose names ar(~ s~gned to the foregoing ~nstrument, being duly
quahfied according to law, do depose and say that we saw the Testator s~gn and
execute the ~nstrument as h~s Last Wdl and Testament; that he s~gned wdhngly
and that he executed ~t as h~s free and voluntary act for the purposes there~n
expressed; that each of us ~n the heanng and s~ght of the Testator s~gned the
Wdl as w~tnesses, and that to the best of our knowledge and behef the Testator
was at the bme at least e~ghteen (:L8) or more years of age and of sound m~nd
and under no constraint or undue ~nfluence.
Sworn to and subscribed before me by,
The witnesses, this c~ ~ day of March 2002.
Notary Pubhc
Notarial Seal
Dawn Mane Shoop, Notary Public
Shippensburg eoro, Cumberland _Coun~l
..... My Commlsslon Exptres Feb. 5. 2004
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Name of Decedent:
Date of Death:
Estate No.:
Roy E Mowery, Jr. a/k/a Roy Earl Mowery, Jr. a/k/a Earl Mowery
February 7, 2004
21-04-0256
To the Register:
I certify that notice of beneficial interest 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
March 22, 2004.
Name
Mary Ann Mowery
c/o Patricia A Furry
Address
3478 Troon Dr
Chambersburg PA 1 7201
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except None.
Date:
Forest N Myers, Esquire
Attorney I.D. #18064
137 Park Place West
Shippensburg PA 17257
Phone 71 7.532.9046
Fax 717.532.8879
e-mai[ fnmyers@earthlink.net
Capacity: _X Counsel for Personal
Representative
REV-1500 EX +
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COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENTOFREVENUE
DEPT. 280601
HARRISBURG, PA 17128~601
DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAl
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
OFFICIAL USE ONLY
FILE NUMBER
2 1 -0 4 0 2 5 6
sOCrAL SECURITY NUMBER
Mowery~Jr~Roy~E 1 9 3 - 1 2 - 8 2 7 5
DATE OF DEATH (MM-DD-Year) DATE OF BIRTH (M~DD-Year) THIS RETURN MUST BE FILED IN DUPLICATE WrTH THE
2/7/2004 8/15/1921 REGISTER OF WILLS
(IF APPL CABLE) SURV V NG SPOUSE'S NAME (LAST. FIRST. AND MIDDLE INITIAL)
Mary Ann Mowery
r~l. Original Return
E~4. Limited Estate
E~]6, Decedent Died Testate (Attachcopyof Willl
r-~9. Litigation Proceeds Received
~--~ 2. Supplemental Return
~'--~ 4a. Future Interest Compromise Ida~e of death after 12-12.82I
[~] 7. Decedent Maintained a Living Trust (A~ac~ capy ciTrus0
] 10, Spousal Povedy Credit (da of death be~een 12-31-91 and 1-1
SOCIAL SECURITY NUMBER
2 0 1-1 6-3 5 9 2
E~]3. RemainderRetum (dateafdeathpdorto12-13-82)
[~5 Federal Estate Tax Return Required
__ 8. Total Number of Safe Deposit Boxes
[~ 11. Elect~on to tax under Sec. 9113(A) (Attach Sch Oi
NAME
Forest N Myers, Esq.
FIRM NAME Of Applicable)
Law Office Forest N Myers
TELEPHONE NUMBER
717.532.9046
COMPLETE MAILING ADDRESS
137 Park PI W
Shippensbur9
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Corporation, Padnership or Sole-Proprietorship (3)
4. Mortgages & Notes Receivable (Schedule D) (4)
5. Cash, Bank Deposits & Miscellaneous Personal Properly (5)
(Schedule E)
6. Jointly Owned Property (Schedule F) (6)
] Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7)
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H) (9)
10. Debts of Decedent, Modgage Liabilities, & Liens (Schedule I) (10)
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
PA 17257
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been
made (Schedule J)
14. Net Value Subject to Tax (Line 12 minus Line 13)
(8)
89,245.75 I OFFICIAL USE ONLY
2~356 14
c' o.oo1
6,597.00
1~102.84
(11)
(12)
(13)
(14)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
110,701.89
7~699.84
103~002.05
103~002.05
15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116 (a)(1.2)
16~ Amount of Line 14 taxable at lineal rate
17. Amount of Line 14 taxable at sibling rate
18. Amount of Line 14 taxable at collateral rate
19. Tax Due
84,988.05 X 0 (15)
18,014.00 X .045 (16)
0.00 X .12 (17)
0.00 X .15 (18)
(19)
>> BE SURE TO ANSWER ALL QUESTiONS ON REYERsE SiDE AND REC~TH <<
0.00
810.63
0.00
0.00
810.63
Decedent's Complete Address:
STREET ADDRESS
8 South Water St Box 424
C~TY
Newburg I STATE PA
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2, Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(f)
Total Credits ( A + B + C ) (2)
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Interest/Penalty ( D + E ) (3)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 Line 20 to request a refund (4)
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5)
A. Enter the interest on the tax due. (5A)
B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (5B)
Make Check Payable to: REGISTER OF WILLS, AGENT
IZIP 17240-
810.63
0.00
0.00
0.00
810.63
810.63
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred; ........................................................................... [] []
b. retain the right to designate who shall use the property transferred or its income; ........................................ [] []
c. retain a reversionary interest; or ...................................................................................................... [] []
d. receive the premise for life of either payments, benefits or care? ............................................................. [] []
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? ............................................................................................... [] []
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ................. [] []
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ....................................................................................................... [] []
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
Under penalties of perjurT, I declare that I have examinpe this return, including accompanying schedules and statements, and to the pest of my knowlpege and belief, it is true, correct and complete,
Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge,
SIGNATURE.OF PERSON RESPOi~ISLE FOR FILING RETURN DATE
ESS Patricia Furry, 3478 'f'roon Dr, Chambersburg PA 17201
SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE
ADDRESS 137 Park PI W ~
Shippensbur~ ~'~--'---~
Allen Mowery, 140 Park PI E, Shippensburg PA 17257
DATE
PA 17257
For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3%
[72 P.S. {}9116 (a) (1.1) (i)]
For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. §9116 (a) (1.1) (ii)].
The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and fi~ing a tax return are still applicable even if
the surviving spouse is the only beneficiary.
For dates of death on or after July I, 2000:
The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent,
or a stepparent of the child is 0% 172 P.S. §9116(a)(1.2)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 PS. §9116(1.2) [72 P.S. §9116(a)(1)1.
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. §9116(a)(1.3)]. A sibling is defined, under Section 9102, as an
individual who has at least one parent in common with the decedent, whether by blood or adoption.
LAST WILL AND TESTAMENT
KNOW ALL MEN BY THESE PRESENTS, that I, ROY E. MOWERY, IR. of
Pennsylvania, being of sound and disposing mind, memory and understanding,
do make, publish and declare this my Last Will and Testament, hereby revoking
all prior wills and codicils by me at any time heretofore made.
FIRST: I direct the payment of all my legal debts, funeral expenses
including my grave marker and all expenses of my last illness, state, federal
estate and inheritance taxes and administration costs shall be paid as soon as
may be conveniently done following my decease leaving all specific bequests free
of tax to the legatee.
SECOND: I give, devise and bequeath all my property be it real, mixed or
personal, to my wife, Mary Ann Mowery.
TH]'RD: If my wife should predecease me or if we sho~:lie in~
common disaster, then in either of those said events, ! give, ~i~J~e
bequeath all of my property, be it real, mixed or personal, as~'oll~ws:-o
a. ! give and bequeath to my daughter, Patricia A. Furry the diq~st of
drawers in the dining room, one plank bottom chair and 1/2 set of
dishes that are in the dining room.
b. I give and bequeath to my son, Allen L. Mowery the settee in the
dining room, Wendt family picture in the dining room, small black
rocking chair, walnut table, light on television, one plank bottom chair
and 1/2 set of dishes that are in the dining reom.
c. I give and bequeath to my grandson, Christopher E. Furry the model T
horn on my car, stand in dining room that has a drawer and four legs,
grandfather's clock and child's white rocking chair.
d. ! give and devise my residential real estate to my children Patricla A.
Furry and Allen L. Mowery, in equal shares, share and share alike, per
stirpes.
e. The rest and residue of my estate be it real, mixed or personal
whatsoever and wheresoever situate T give, devise and bequeath to
my children Patricia A. Furry and Allen L. Flowery in equal shares to
share and share alike per stirpes.
FOURTH: I nominate and appoint my wife, Maw Ann Mowery as
Executrix of this my Last Will and Testament. If she should fail to serve or be
unable to serve, then in either of those said events, I nominate and appoint my
children Patricia A. Furry and Allen L. Mowery as the Executors of this my Last
Will and Testament.
IN WITNESS WHEREOF, I, ROY E. HOWERY, .1R. to this my Last Will and
Testament set my hand and official seal, this ~)~-" day of March 2002.
~~~ (SEAL)
Roy E. Mowery,
Sworn to and subscribed, declared and
Published by Roy E. Mowery, .IR., as
His Last Will and Testament, and so
Done in the presence of we the
Witnesses, who sign at his request,
And in his presence, and in the presence
Of each other.
COMMONWEALTH OF PENNSYLVANIA:
:SS
COUNTY OF CUMBERLAND :
I, ROY E. MOWERY, .1R., whose name is signed to the foregoing
instrument, having been duly qualified according to law, do hereby acknowledge
that I signed It willingly; and that I signed it as my free and voluntary act for the
purpose therein expressed.
Roy E. Mowery, .1R.
Sworn to and acknowledged, before me,
By Roy E. Mowery, .IR., the Testator,
This ~ day of March 2902.
Notary Public
COMMONWEALTH OF PENNSYLVANIA:
:SS
COUNTY OF CUMBERLAND :
witnesses whose names ar~ signed to the foregoing instrument, being duly
qualified according to law, do depose and say that we saw the Testator sign and
execute the instrument as his Last Will and Testament; that he signed willingly
and that he executed it as his free and voluntary act for the purposes therein
expressed; that each of us in the hearing and sight of the Testator signed the
Will as witnesses, and that to the best of our knowledge and belief the Testator
was at the time at least eighteen (18) or more years of age and of sound mind
and under no constraint or undue influence.
Sworn to and subscribed before me by,
·
The witnesses, this 092 day of March 2002.
Notary Public 0
REV-1502 EX + (e-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE A
REAL ESTATE
ESTATE OF FILE NUMBER
Mowerv. Jr. Rov. E 21 04 025~
All real property owned solely or as a tenant in common must be reportod at fair market value. Fair market value is defined as the pdce at which pmpe~ would be
exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts.
Real property which is jointly.owned with right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
DESCRIPTION
Residential Real Estate
Located at 8 S Water St, Newburg, Cumberland Co, PA, sold June 24, 2004.
See attached settlement sheet.
VALUEAT DATE
OF DEATH
89245.75
TOTAL(AIsoenteron line 1, Recapitulation) $ 89,245.75
{If more space is needed, insed additional sheets of the same size)
OMB NO. 2502-0265
A, B. TYPE OF LOAN:
U.S, DEP/S,j~i. MENT OF HOUSING & URBAN DEVELOPMENT I.r~FHA 2.E]FrnHA 3.r~CONV. UNINS. 4. [~VA 5. {~]CONV. INS.
6. FILE NUMBER: ~ 7. LOAN NUMBER:
SETTLEMENT STATEMENT 200491058I 10375459
8. MORTGAGE INS CASE NUMBER:
C. NOTE: 771is tom1 is furnished to give y~u a statornent of ac~al set~ement costs. Amounts paid to and by toe ~et~emerk egent are shown,
items marked "[POC]" were paid oufside the closing; they am shown here ~or informa~onal purposes and ere not included in the tolal;.
D. NAME AND ADDRESS OF BORROWER: E. NAME AND ADDRESS OF SELLER: F. NAME AND ADDRESS OF LENDER:
Cumberland Cou nly. Pennsylvania PLACE OF SE-13LEMENT
102. P=,=~I Pr(vtoe~ 402. Pemonal Pro~oert,/
SAMUEL J. FURRy
L. SEI-I*LEMENT CHARGES
REV-1508 EX + (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF FILE NUMBER
Mowerv. Jr. Rov. E :~1 04
02~
Include the proceeds of litigalJon and the date the proceeds were received by the estate.
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
2
3
4
Erie Insurance
annuity
Erie Insurance
refund of automobile policy
Sprint
refund of overpayment
Sale of personal property; net proceeds
18014.00
225.00
20.00
3,197.14
TOTAL (Also enter on line 5, Recapitulation) $ 21,456.14
(If mom space is needed, insed additional sheets of the same size)
REV-1511 EX + (12-99)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF FILE NUMBER
Mowerv. Jr. Rov. E 21 (~4 02~6
Debts of decedent must be reported on Schedule 1.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1.
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative (s) Patricia Furry & Allen Mowery
Social Security Number(s)/EIN Number of Personal Representative{s)
StreetAddress 3478 Troon Dr / 140 Park PI E
City Chambersbur,q / Shippensburg State PA
Year(s) Commission Paid: 2004
AttomeyFees Law Office Forest N Myers
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Zip
Street Address
City State Zip
Relationship of Claimant to Decedent
Probate Fees Letters Testamentary, Renun of Executrix; JCP fees; Short Certs; extra
pages
Accountant's Fees
Tax Return Preparet's Fees
Cumberland County; filing fee, Inheritance Tax Return
4,500.00
2,000.00
83.00
14.00
TOTAL (Aisc enter on line 9, Recapitulation) $ 6,597.0r)
(If more space is needed, insert additional sheets of the same size)
REV-1512 EX + (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
ESTATE OF FILE NUMBER
Mowerv. Jr. Rov, E 21 04 0256
Include unreimbursed medical expenses,
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
2
3
4
5
6
7
8
9
Chambersburg Gastroenterology
medical bill
Norland Family Practice
medical bill
Shippensburg Medical Practice
medical bill
Penelec
electric bills
Sprint
telephone bills
WSI
refuse service
Timmons
fuel oil
Sewer
sewer service
Cumberland County
real estate taxes
127.76
63.81
52.02
182.13
58.47
18.18
133.00
220.00
247.47
TOTAL (Also enter on line 10, Recapitulation) $ 1,102.8/I
{If more space is needed, inset[ addilJonal sheets of the same size)
REV-1513 EX + (9~m
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE J
BENEFICIARIES
ESTATE OF
Mowerv. Ir. Rov. E
NUMBER
[.
1.
1.
1.
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under
Sec. 9116 (a)(1.2)]
Mary Ann Mowery
c/o Patricia Furry @ 3478 Troon Dr
Chambersburg PA 17201
FILE NUMBER
21 04
RELATIONSHIP TO DECEDENT
Do Not List Trustee(s)
025~
AMOUNT OR SHARE
OFESTATE
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET
NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $
{If more space is needed, insert additional sheets of the same size)
100.00
LAW OFI~ICE
July 23, 2004.
IFOS~I~ST N. MYERS
137 Park Place West, Shippensburg,
Pennsylvania 17257
717/532-9046
Fax 717/532-8879
fnmyers@earthlink.net
Register of Wills
Cumberland County Courthouse
One Court House Square
Carlisle PA 17013
Re:
MOWERY, Jr.,Roy E
PA REV 1500
PA No. 21-04-0256
Dear Ms Farner:
Enclosed please find the original and two copies of the REV-1500 Inheritance Tax
Return for the above-captioned estate, along with checks for the filing fee and
inheritance tax due.
Please return the file copy, time-stamped, to me in the enclosed self-addressed,
stamped envelope.
Sincerely,
Forest N. Myers
FNM/ash
Enclosures
£oof~or ~ on tF~e ~ue[~ at www.lawofficeforestmyers.com
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OE iNDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
REV 1162 EX(11-96)
NO. CD 004195
MYERS FOREST N ESQ
137 PARK PLACE WEST
SHIPPENSBURG, PA 17257
........ fold
ESTATE INFORMATION: SSN: 193-12-8275
FILE NUMBER: 2104-0256
DECEDENT NAME: MOWERY ROY E JR
DATE OF PAYMENT: 07/26/2004
POSTMARK DATE: 07/26/2004
COUNTY: CUMBERLAND
DATE OF DEATH: 02/07/2004
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $810.63
TOTAL AMOUNT PAID:
$810.63
REMARKS:
CHECK# 10614
INITIALS: JA
SEAL RECEIVED BY:
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
REGISTER OF WILLS
'04 JUL 26 P2:48
Law Office Forest N Myers
137 Park PI W
S}fippensburg PA 17257
Cumberland County Register of Wills
Cumberland County Courthouse
I Courthouse Square
Carlisle PA 17013
I,,,111,,,111,,,,,,11,,11,1,,I,I
BUREAU OF ZNDZVZDUAL TAXES
INHERZTANCE TAX DIVISZON
DEPT. 280601
HARRISBURG, PA 17128-0601
I
FOREST~N M~S ESQ
LAW OFC FOREST N HyERS
157 ':pARK P L-~,/ ~:
SHIPPENSBUR$ ~A'17257
COMMONWEALTH OF PENNSYLVANZA
DEPARTMENT OF REVENUE
NOT/CE OF /NHER/TANCE TAX
APPRA/SEHENT, ALLO#ANCE OR DZSALLO#ANCE
OF DEDUCTZONS AND ASSESSHENT OF TAX
DATE
ESTATE OF
DATE OF DEATH
FZLE NUMBER
COUNTY
ACN
09-27-2004
MOWERY JR
02-07-2004
21 04-0256
CUHBERLAND
101
Amoun~ Remii:'l:ed
REV-I;47 EX AFP (01-05)
ROY E
MAKE CHECK PAYABLE AND REMZT PAYMENT TO:
REGISTER OF WILLS
CUHBERLAND CO COURT HOUSE
CARLISLE, PA 170I$
CUT ALONG THZS LZNE ~ RETAZN LOWER PORTZON FOR YOUR RECORDS *~
REV-1547 EX AFP (01-03) NOTZCE OF ZNHERZTANCE TAX APPRAZSEHENT, ALLOWANCE OR
DZSALLOWANCE OF DEDUCTZONS AND ASSESSMENT OF TAX
ESTATE OF MOWERY JR ROY E FZLE NO. 21 04-0256 ACN 101 DATE 09-27-2004
TAX RETURN gAS: (X) ACCEPTED AS FZLED ( ) CHANGED
RESERVATZON CONCERNZNG FUTURE ZNTEREST - SEE REVERSE
APPRAZSED VALUE OF RETURN BASED ON: ORTGTNAL RETURN
1. Real Es*a~e (Schedule A) (1)
2. S~ocks and Bonds (Schedule B) (2)
$. Closely Held S~ock/Par~narship Tn~eres~ (Schedule C) ($)
~+. Mortgages/No'es Receivable (Schedule D) (q)
$. Cash/Bank DeposA~s/H~sc. Personal Proper~y (Schedule E) ($)
6. JoAn~ly Owned Propar~y (Schedule F) (6)
7. Transfers (Schedule G} (7)
8. To,al Asse4cs
APPROVED DEDUCTZONS AND EXENPTZONS:
9. Funeral Expansas/Adm. Cos~s/Hisc. Expanses (Schedule H) (9)
10. Deb~s/Hor~gage LAabAIA~cAes/Liens (Schedule 1) (10)
11. To,al Deduc~Aons
12. Na~ Value of Tax Re~urn
89/245.75
.00
.00
.00
21/456.14
.00
.00
(8)
6,597.00
NOTE: To Ansure proper
credA~ ~o your account,
submi~ ~he upper por~ion
of ~hAs fora wASh your
~ax payeen~.
15.
NOTE:
110,701.89
1~102.84
(11) 7.699.8~
(12) 105,002.05
.00
103,001.05
Charitable/Governmental Bequests; Non-elected 9115 Trusts (Schedule J) (13)
Ne~ Value of Es~a~a Subjec~ ~o Tax (1~+)
Zf an assess, ant was issued previously, 11nas 14, 15 and/or 16, 17,
reflect flgures that include the total of ALL returns assessed to date.
18 and 19 will
ASSESSHENT OF TAX:
15. kmoun~ of LAne lfi a~ Spousal re*a
16. Aaoun~ of LAne 1~+ ~axable a~ Lineal/Class A ra~e
17. Amoun~ of LAne 1~ a~ S1blAng ra~e
18. Amoun* of Line 1~ ~axable a~ Collateral/Class B ra~e
19. Principal Tax Due
TAX CREDZTS:
PAYIIENT RECEZPT DISCOUNT
DATE NUHBER TNTEREST/PEN PAID
07-26-2004 CD004195
84,988.05 x O0 = .00
18,014.00 x 045= 810.65
. O0 x 12 : . O0
. O0 x 15 = . O0
(19)= 810.65
AHOUNT PAZD
810.65
810.65
.00
TOTAL TAX CREDZT
BALANCE OF TAX DUE
ZNTEREST AND PEN.
TOTAL DUE
IF PAID AFTER DATE ZND/CATED, SEE REVERSE
FOR CALCULATION OF ADDZTIONAL /NTEREST.
.00
.00
( IF TOTAL DUE TS LESS THAN $1, NO PAYHENT IS REI~UTRED.
TF TOTAL DUE TS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE
A REFUND. SEE REVERSE STDE OF THTS FORM FOR :][NSTRUCTTONS.)
RESERVATION:
Estates of decedents dying on or before December 1Z~ 19BI -- if any futura interest in the estate is transferred
in possession or enjoyment to Class B (collateral) beneficiaries of tho decedent after the expiration of any estate for
life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the lamful Class D (collateral) rate on any such future interest.
PURPOSE OF
NOTICE:
PAYHENT:
REFUND (CR):
OBJECTIONS:
ADNZN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
To fulfill the requirements of Section 2140 of tho Inheritance and Estate Tax Act, Act 25 of Z00O. (71 P.S.
Section 9140).
Detach tho top portion of this Notice and submit with your payment to the Register of Hills printed an the reverse side.
--Hake check or money order payable to: REGISTER OF #ILLS, AGENT
A refund of a tax credit, which was not requested on tho Tax Return, amy be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1315). Applications are available at the Office
of the Register of Hills, any of the 13 Revenue District Offices, or by calling the special 24-hour
answering service for fores ordering: 1-800-36Z-1050~ services for taxpayers with special hearing and ! or
speaking needs: 1-800-447-30Z0 (TT only).
Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment
of tax (including discount or interest) as shown on this Notice must object eithin sixty (60) days of receipt of
this Notice by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. 181021, Harrisburg, PA 171Ze-iOZ1, OR
--election to have the matter determined et audit of the account of the personal representative, OR
--appeal to the Orphans' Court.
Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Ravia# Unit, Dept. lB0601, Harrisburg, PA 171lB-0601
Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-150I) for an explanation of adminlstratively correctable errors.
If any tax due is paid within three (3) calendar months after the dacedant's death, a five percent (SX) discount of
the tax paid is allowed.
The 151 tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the and of the tax amnesty period. This non-participation
penalty is appealable in tho same manner and in the the same tiaa period as you would appeal the tax and interest
that has been assessed as indicated on this notice.
Interest is charged beginning with first day of delinquency, ar nine (9) months and one (1) day frae the date of
death, to the date of payment. Taxes which became delinquent before January 1, 1981 bear interest at the rate of
six (61) percent par annum calculated at a daily rate of .000164. All taxes which became delinquent on and after
January l, 1981 will boar interest at a rate which will vary frei calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 1982 through Z004 ara:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
1981 20Z .000548 ~'~8-1991 XXZ .000501 ~ 91 .000247
1985 lBX .000438 1991 9Z .000247 2002 61 .000164
1984 111 .000301 1993-1994 72 .000192 2003 51 .000137
1985 lSZ .000556 1995-1998 92 .000247 2004 42 .000110
1986 102 .000274 1999 7Z .000192
1987 IOZ .000274 2000 7Z .000192
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAllY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after the interest computation date shown on the
Not[ca, additional interest must bm calculated.
Cumberland County - Register Of Wills
O~e Courthouse Square
Carlisle, PA 17013
Phone: (717) 240-6345
Date: 1/04/2006
MYERS FOREST N ESQ
137 PARK PLACE WEST
SHIPPENSBURG, PA 17257
RE: Estate of MOWERY ROY E JR
File Number: 2004-00256
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:
2/07/2006
Your prompt attention to this matter will be appreciated.
Thank You.
Sincerely,
~~~
GLENDA FARNER STRASBAUGH
REqISTER OF WILLS
cc: File
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Judge
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":l"":'\_~_.'l._...,r _..IL""':r.'T'~llii_ _.e~"",,____:i__-...-,ii_--...3 ,0_-....,--.~-
Jr',..\;::1SJ!.~I(.I~j( l\JlJi. 'If 0;} JLJ!.1!.Bi IiJ;JL \VIULJUi.j[1iJ1ICJi:JLi::lLJUlU ,,-ALV<L1).JilliLj
STATUS REPORT Ul\l"'DER RULE 6.12
Name OfDeCeden~.. [ {VlOVXYa ) C
Date of Death: ~. 1- / CA#~
,
Estate No.: ~cfr:P"-( - <fxP A S<'o
.
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 w)1'ether administration of the estate is complete:
Yes ~ No 0
2. If the answer is No, state when the personal representaLive reasonably believes that
the administration will be complete:
3. If the answer to No.1 is Yes, state the following:
a. Did the personal!?Presentative file a final accou...,}t with the CoUrt? .
Yes 0 No Ell
b. The separate Orphans' Court No. (if any) for the personal representative's
account is:
c. Did the pers@~presentative state an account informally to the pa.."i:ies in
interest? Yes &1 NoD
c. Copies of receipts, releases, joinders and approval of formal or informal
accounts may be filed with the Clerk of the Orphans' Court and may be
attached to this report.
Date: (/:J V c:l>9{ cpCo
. .~~
Signature
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Name
\31 Pork P\ W
Address S~p(X'(\)bL-t'6 (/;4 (~sr
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Telephone No.
Ca:pacitj:
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