HomeMy WebLinkAbout02-0036ister of Wills of Cumberland
PETITION FOR GRANT
~erine E. Culley
Reg
Estate of Cat]
also known as
Carol L. You]
Petitioner(s), who is/a
(COMPLETE 'A' or 'B'
A. Prob
the Decedent, dated
none
Except as follows, De,
offered for probate; w
none
B. Gran
Petitioner(s) after a pr,
heirs:
Decedent was dol
re 18 years of age or older, apply(ies) for:
BELOW:)
OF
County, Pennsylvania
LETTERS
Social Security No. 188- 32 -4094
, Deceased
ate and Grant of Letters Testamentary and aver that Petitioner(s) is/are the execut rix
1/13/2001 and codicil(s)dated None
named in the last Will of
State relevant circumstances, e.g., renunciation, death of executor, etc.
:edent did not marry, was not divorced, and did not have a child born or adopted after execution of the documents
not the victim of a killing and was never adjudicated incompetent:
~ of Letters of Administration
· (c.t.a.; d.b.n.c.t.a; pendente lite; durante absentia; durante minoritate)
3er search has/have ascertained that Dece~dent left no Will and was survived by the following spouse (if any) and
Name Relationship Residence
(COMPLETE IN ALL f ASES:) Attach additional sheets if necessary.
niciled at death in Cumberland
or principal residence
at 11 Honeysuckle Drive,
years of age, died '12/07/2001
County, Pennsylvania with his/her last family
Boroush of Mechanicsburs, PA 17011 z~-~~
(list street, number, and municipality) ~~.~....~.
at Seidel Hospital, PA ~ "t"u~'~
(Location)
led property with estimated values as follows:
:iled in PA) All personal property $
)miciled in PA) Personal property in Pennsylvania $
imiciled in PA) Personal property in County $
real estate in Pennsylvania $
Decedent, then 82
respectfully request(s) the probate of the last Will and Codicil(s) presented with this Petition and the grant of
~,000.00
Typedorprintednameandresidence
Carol L. Young
11 Honeysuckle Drive, Mechanicsburs, PA 17055
Decedent at death ow
(If domi~
(If not d~
(If not d~
Value of
situated as follows:
Wherefore, Petitioner(.<
letters in the appropna[ form to the undersic;Ined:
Prepared by the Pennsylva ia Bar Association
Copyright (c) 1996 form sol ware only CPSystems. Inc.
Form RW-1 (1991)
Commonwealth of Penn
County of Cumbe
The Petitioner(S) abo~
and correct to the best of
the Decedent, Petitioner(s
Sworn to or affirmed and
~ylvania
rland
before me this llthda
January 2002
C~L~ewis For,,t ~[,~ "'; \ -' lhe, ~Regi"~e r,, ~', ~ ~~/~ , . .,~'
Oath of Personal Representative
e-named swear(s) or affirm(s) that the statements in the foregoing Petition are true
Ihe knowledge and belief of Petitioner(s) and that, as personal representative(s) of
will well and tr-lyladminister the est33~ according to law.
ubscribed / ~ /'~~, ~
"-Carol L. You~ ~
of
N(
Estate of Cz
Social Securi
AND NOW,
of the Petition on the rever.~
IT IS DECREED that Letters
are hereby granted to
in the aboye estate and that
described in the Petition be
F
Letters ...........
Short Certificate(s).( .4 ) .
Renunciation ........
Affidavits ( ) ....
Extra Pages ( 4 ) ....
Codicil ...........
JCP Fee ..........
Inventory ..........
Other ...........
TOTAL .........
Prepared by the Pennsylvania Bar
21-2002-0036
therlne E. Culle¥ Deceased
No: 188-32-4094 Date of Death: 12/07/2001
January 14th , 2002 in consideratio, n
side hereon, satisfactory proof having been presented before me,
[] Testamentary ~ Of Administration :-'
(c.t.a.; d.b.n.c.ta.; pendente lite; durante absentia; durante minoritate)
Carol L. Youn~
Ihe instrument(s) dated
~dmitted to probate and filed of record as the last Will of Decedeq~:
$115.00 ~"~,/~/
$ 12.00 // '
$ Attorney: James D. Flower, Jr.
I.D. No: 27742
Saidis, Shuff, Flower & Lindsay
12.00 Address: 2109 Market Street
Camp Hill, PA 17011
$ 5.00 Telephone: 717/737-3405
144.00 CALL ATTORNEY JAMES D FLOWER JR.
;sociation Copyright (c) 1996 form software only CPSystems, Inc.
Form RW-1 (1991)
EV 9~86
P'E~ NS YLVAI'
~.E..~PARI'M ENT 0
VITAL'R
a ~T',7050'
S A COI~O~JENCE (
Cumberla
understan(
hereby rev
nature ther
hereinafter
and all Inh
convenientl~
sell my mobi
grandson,
Agreement
I have entere(
principal balar
mobile home
LAST WILL AND TESTAMENT
OF
CA THERINE E. CULLEY
21-2002-0036
I, CATHERINE E. CULLEY, of 7073 Carlisle Pike, Lot 102, Carlisle,
,d County, Pennsylvania, being of sound and disposing mind, memory and
ing, do make, publish and declare this as and for my Last Will and Testament,
)king and making void any and all former Wills, Codicils, or writings in the
,~of, by me at any time heretofore made.
FIRST: I hereby order and direct my Executrix or Executor,
~amed, to pay all my just debts, funeral expenses, testamentary expenses
~ritance, Estate, Transfer and Succession Taxes, as soon as may be
done after my death, out of my residuary estate.
SECOND: I am in the process of entering into an Agreement of Sale to.
home located at 7073 Carlisle Pike, Lot 102, Carlisle, Pennsylvania, to my
OMAS EDWARD CULLEY, JR. If I have not yet entered into such an
Sale with him as of the date of my death, I give said mobile home to him. If
into an Agreement of Sale With him to purchase said mobile.home, and if a
is still due on said mobile home, I give to him all remaining equity in said
such that it will pass to him with no requirement for further payment,
following my d ath.
remainde
situate, in
YOUNG,
and JOE[
THOMAS
CULLEY,
devise and
shares.
YOUNG, to
representativ
THIRD: I give, devise and bequeath all the rest, reSidue and
of my estate, be it real, personal or mixed, of whatsoever kind or wheresoever
equal shares to my surviving children, GEORGE R. CULLEY, CAROL L.
IIRGINIA L. ARMOLD, CREEDIN A. CULLEY, ROBERT H. CULLEY, JR.
C. CULLEY, and one share to be divided by the issue of my deceased child,
-'. CULLEY, who are JUEL MORRELL, MISTY WALKER and THOMAS E.
R.
In the event that any of my aforesaid heirs shall predecease me, I give,
)equeath his or her share of my estate to his or her issue surviving in equal
LASTLY:
be the Executrix of this my Last Will and Testament.
shall be required to file bond in this or any other jurisdiction.
IN WITNESS WHEREOF, I have hereunto set my hand and seal this
'h day of ~ ~ ,L_Ojvv~L~ ,2001.
SIGNED, SEAl ED, PUBLISHED and
DECLARED in ~he presence of:
I nominate, constitute and appoint my daughter, CAROL L.
No personal
v 2
COMMOr
COUNTY
IWEALTH OF PENNSYLVANIA
3F CUMBERLAND
SS
CULLEY, ti
2001.
I, CATHERINE E. CULLEY, Testatrix, whose name is signed to the
attached ol foregoing instrument, having been duly qualified according to law, do hereby
acknowled~.le that I signed and executed the instrument as my Last Will; that I signed it
willingly; arid that I signed it as my free and voluntary act for the purposes therein
expressed.
Sworn or affirmed to and acknowledged before me, by CATHERINE E.
Testatrix, this /~~ day of ~'~(~.~.~_. ,
Catherine E. 'Cu'll~rix ~.
NOTARIAL ~.AL ': ~
ERLENE J. ~ NOTARY PUBMC ' ' ~-;, '
c'mus~, ~o couurv, p^ '..~-
COMMON
COUNTY
We,
the witness
duly qualifi
Testatrix si(
he
of us in the
best of our
mind and
WEALTH OF PENNSYLVANIA
)F CUMBERLAND
SS
~w-~ P. ~/~'O'LVg~ and James D. Flower, Jr. ,
es wf~'~;eCnames are sigr~ to the attached or foregoing instrument, being
~d according to laTM, do c~epose and say that we were present and saw
n and execute the instrument as his Last Will; that he signed willingly and that
it as his free and voluntary act for the purposes therein expressed; that each
leanng andsight of the Testatrix signed the Will .as witnesses; and that to the
ge the Testatrix was at that time 18 or more years of age, of sound
der no constraint or undue influence.
Swor
and James
ora~rmedto and subscribedto be~re me by
O. Flower, Jr. this
Gregory N. McVay
day of
, 2001.
!MERLENE J- MA/~ NOTARY PUBUC I ':
I~ C-AFItJ,~GUMBERLANDCOUNTY. PAI
,4,
omc
r- tn 'ri
~ 0
o ;~ rq
I-
>
.<
Nan
~EGISTER OF WILLS OF CUMBERLAND COUNTY, PENNSYLVANIA
CERTIFICATION OF NOTICE UNDER RULE 5.6(A)
e of Decedent: Catherine E. Culley
of Death: December 7, 2001
Date
Will No. 21-02-0036 Admin. No.
To he Register:
Or
abo'
' Address
L. Young
Virf~inia L. Armold
GeOrge R. Culley
I certify that notice of Estate Administration required by Rule 5.6(a) of the
:~ans' Court Rules was served _on,or mailed to the following beneficiaries of the
re-captioned estate on January d[~'62002.
Cms, din A. Culley
Ro' ~ert H. Culley, Jr.
11 Honeysuckle Dr., Mechanicsburg, PA 17050
1 Gomer Road, Newville, PA 17241
2550 Old Trail Road, Lot 15 Amber Hill Park,
York Haven, PA 17370
130 Mountain Road, Shermansdale, PA 17090
357 Long's Gap Road, Carlisle, PA 17013
Joe i C. Culley 40 Conley Lane, Etters, PA 17319
ThI mas E. Culley, Jr. 7073 Carlisle Pike, Lot 102, Carlisle, PA 17013
Juei.. Morrell 67 Dogwood Street, Etters, PA 17319
Milty Walker 3507 Chestnut Street, Camp Hill, PA 17011
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except
Da'
aone
es D. Flower, Jr., ES/lui~e /
{/2109 Market Street
Camp Hill, PA 17011
(717) 737-3405
Capacity: ._
· ._Personal Representative
Counsel for Personal
"Representative
COMMONWEALTH Of P.
DEPARTMENT OF REVEl',
BUREAU OF iNDIVIDUAL
DEPT. 280601
HARRISBURG, PA 1712~
RECEIVED FROM:
........ fold
FLOWER JA
2109 MARK
CAMP HILL
ESTATE INFORM,
FILE NUMBER:
DECEDENT NAM
iNNSYLVANIA
UE
TAXES
-0601
vIES D JR
ET STREET
PA 17011
~TION: SSN: 188-32-4094
2102-0036
.: CULLEY CATHERINE E
DATE OF PAYME~IT: 03/06/2002
POSTMARK DATI-': 03/05/2002
COUNTY: CUM BERLAN D
DATE OF DEATH: 12/07/2001
REMARKS: J,
SEAL
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
TOTAL AMOUNT PAID:
CHEC
~,MES D FLOWER JR ESQUIRE
# 1335
INITIALS: AC
RECEIVED BY'
REGISTER OF WILLS
REV-1162 EX(11-96)
ACN
ASSESSMENT
CONTROL
NUMBER
NO.
MARY C. LEWIS
CD
AMOUNT
000930
REGISTER OF WILLS
101 $2,000.00
$2,000.00
COMMONWEALTH OF Pi
DEPARTMENT OF REVEi~
BUREAU OF INDIVIDUAL
DEPT. 280601
HARRISBURG, PA 17128
RECEIVED FROM:
FLOWER JA
26 WEST HI
CARLISLE,
........ fold
!NNSYLVANIA
UE
TAXES
-0601
VIES D JR
GH STREET
'A 17013
ESTATE INFORM,~TION: SSN: 188-32-4094
FILE NUMBER: 2102-0036
DECEDENT NAMI!: CULLEY CATHERINE E
DATE OF PAYMENT: 05/30/2002
POSTMARK DAT--: 05/29/2002
COUNTY: CUMBERLAND
DATE OF DEATH 12/07/2001
REMARKS: C
C
SEAL
CHEC~
PENNSYLVANIA
INHERITANCE AND ESTATE TAX.
OFFICIAL RECEIPT
'TOTAL AMOUNT PAID:
~ROL L YOUNG
/O J D FLOWER JR ESQUIRE
REV-1162 EX(11-96)
338
INITIALS: VZ
RECEIVED BY:
ACN
ASSESSMENT
CONTROL
NUMBER
NO.
REGISTER OF WILLS
CD 001 232
MARY C. LEWIS
AMOUNT
REGISTER OF WILLS
$658.63
101 $658.63
OFFICIAL USE ONLY
, Ex +(6-00) REV-1500
,MONWEA'T. OFPENNSYLVAN,A INHERITANCE TAX RETURN F LE"UmBER
DEPARTM--NT OF REVENUE RESIDENT DECEDENT 21- 02- 0036
DE =T. 280601
HARRISBU :~G, PA 17128-0601 COUNTYCODE YEAR NUMBER
DECEDEI' T'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
Culley Catherine E. 188-32-4094
DATE OF [ )LATH (MM- DD-YEAR) I DATE OF BIRTH (MM-DD-YEAR) THIS RETURN MUST BE FILED IN DUPMCATE WITH THE
12/07 /2001I 07/18/1919 REGISTER OF WILLS
(IF APPLI¢ABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
H (date of death
X 1. o~iginal Return 2. Supplemental Return 3. Remainder Return prior to 12-13-82)
4. Linited Estate 4a. Future Interest Compromise (date of death after 12-17-8;~) 5. Federal Estate Tax Return Required
X 6. D,~cedent Died Testate ?. Decedent Maintained a Living Trust 0 8. Total Number of Safe Deposit Boxes
(A:tach copy of Will) (Attach copy of Trust)
I I9. LiigationProceedsReceived ['-'"'~10. Spousal Poverty Credit [~ 11. Election to tax under Sec. 9113(A)
(date of death between 12-31-91 and 1-1-95) (Attach Sch O)
NAME COMPLETE MAILING ADDRESS
James D. Flower, Jr.
FIRM NA~ E (If Applicable) 2109 Market Street
Saidis, Shuff, Flower & Lindsay Camp Hill, PA 17011
TELEPHO ~IE NUMBER ~ ~-
717/737-3405 ~ ¢'2
1. Real Estate (Schedule A) (1) ~6[:'~e OFFIC. I~D~.U~SE ONLY
2. Stoc!~s and Bonds (Schedule B) (2) None
3. Clos~:ly Held Corporation, Partnership or (3) ~orte ,
Sole
-Proprietorship. . '
4. Morti]ages & Notes Receivable (Schedule D) (4) None
5. CasF bank Deposits & Miscellaneous Personal Property (5) 12,93%. 16 c'~ ~,; ,.'3
(Sch ,~dule E) /' ~; ;-
6. Joint y Owned Property (Schedule F) I (6) 58,661.69
[~- Separate Billing Requested
7. Inter -Vivos Transfers & Miscellaneous Non-Probate Property (7) 7,000.00
(Sch ,~dule G or L)
8. Tota Gross Assets (total Lines 1-7) (8) 78,592.85
Q [~lln=r=l I:vn~neme ~ l~lminietr=tit~ Pn¢fc (~ha~l,,la W~m (Q~ ~ q '70.~
REV-1500 EX +
D
E
C
E
D
E
N
T
cABP~
HP"~
EP.'cO
CR~
0
S
I
1
L
T
I
0
of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) i ~434.28
Deductions (total Lines 9 & 10)
of Estate (Line 8 minus Line 11 )
and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been
(Schedule J)
Subject to Tax (Line 12 minus Line 13)
(11) 17,173.18
(12) 61,419.67
(13).
(14) 61,419.67
C
O
M
T
I
0
Copyright (c) ;~000 fort
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
Jnt of Line 14 taxable at the spousal tax
under Sec. 9116(a)(1.2)
mt of Line 14 taxable at lineal rate
mt of Line 14 taxable at sibling rate
mt of Line 14 taxable at collateral rate
)Me
61,419.67
X .0 0 (15) 0.00
X .0 45 (16) 2,763.89
X .12 (17) 0.00
X .lS (18). 0.00
(19) 2,763.89
software only The Lackner Group, Inc.
Form REV-1500 EX (Rev. 6-00)
Deced nt's Complete *Address:
STREET ~DDRESS
11 H6neysuckle Drive
CITY
Mech~
Tax Pa
1. Tax [
2. Credil
A.
B.I
C.
3. Inter~
D.I
E.
4. If Lin
5. If Lin, A. Er
B. En
PLEASE
1. Die
a.
b.
C.
d.
2. Ifc
wit
3. Dic
or
4. Dic
wh
Under penalties of peri
~nicsbur5
,ments and Credits:
L~e (Page 1 Line 19)
s/Payments
ipousal Poverty Credit
~rior Payments
)iscount
STATE
?A
2,000.00
105.26
(1)
Total Credits ( A + B + C ) (2)
ZIP
17055
2,763.89
st/Penalty if applicable
nterest
)enalty
Total Interest/Penalty ( D + E ) (3)
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)
1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5)
er the interest on the tax due. (SA)
Ier the total of Line 5 + SA. This is the BALANCE DUE, (SB)
Make Check Payable to: REGISTER OF WILLS, AGENT
ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
decedent make a transfer and: Yes No
letain the use or income of the property transferred; ......................... ~ ~
'retain the right to designate who shall use the property transferred or its income; ...........
retain a reversionary interest; or ....................................
receive the promise for life of either payments, benefits or care? ...................
eath occurred after December 12, 1982, did decedent transfer property within one year of death
lout receiving adequate consideration? ................................ ~ [--"]
decedent own an "in trust for" or payable upon death bank account or security at his
1er death? .............................................. [--] ~
decedent own an Individual Retirement Account, annuity, or other non-probate property
ch contains a beneficiary designation? ................................ r'~ ~']
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,
YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
Jry, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true,
2,105.26
0.00
0.00
658.63
0.00
658.63
and filing a tax retu
For dates of death
The tax rate impose
parent, an adoptiw
The tax rate impose
[72 P.S. 9116(a)(1)'
The tax rate impose
Section 9102, as
Copyright (c) ZOO0 fo
'n are still applicable even if the surviving spouse is the only beneficiary.
~n or after July 1, 2000:
~d 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, or a stepparent of the child is 0% [72 P.S. 9116 (a) (1.2)1.
.d 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 P.S. 9116(1.2)
d 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
individual who has at least one parent in common with the decedent, whether by blood or adoption.
software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00)
correct and complete. [ )eclaration of preparer other than the personal representative is based on all information of which preparer has any knowledge.
SlGNATURE OF PERS )N RESPONSIBLE FOR FILING RETURN Carol '[,. Young DATE
~ I~J~]~4~f 11 Honey. suckle Drive
',-I - - - - ....................
~ ~- SIGNATUREOFPREF~R~ROTHERTH~REPR~NTATIVE~ % Saidis, Shuff, Flower & Lindsay
Q ~~~~n~oro janua~ ~, 1 ~, tho tax rato i~posod ~ tho ~t' vSl~o of t~a~S~O~s 'to' 0~ 'fO~' t'h~'~$~"0~'i~~ ...........
~rvivin~ spouso is13% [72 ~.~ ~ (a) (l~lj (i)].
For dates o~ death ~n or a~er Janua~ 1, 1 ~85, the tax rate imposed on the not valuo of transfers to or for tho uso of the survivin~ spouso is 0%
[72 ~.S. ~115 (a) (~. 1 ) (ii)]. lhe statute does not exempt a transfer to a survivin~ spouse from tax, and the statuto~ r, quiremonts for disdosum o~ assots
I~E'V- 1508 EX + (1-97)
SCHEDULE E
COMMONWEAI.TH OF PENNSYLVANIA CASH, BANK DEPOSITS, & MISC.
INHERITA qCE TAX RETURN
RES~D~ NT DECEDENT PERSONAL PROPERTY
ESTATE OF FILE NUMBER
Catherine ~.. Culley SS~; 188-32-4094 12/07/2001 21-02-0036
Include the pr 3ceeds of litigation and the date the proceeds were received by the estate, All property jointly-owned with the right of
survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1 mo~ile home, value based on agreement of sale (attached) 8,200.00
2 Ve Eizon, refund 8.01
3 Ag~ay refund 95.84
4 Co:ncast, refund 34.68
5 M&F Bank, checking acct. no. 408735 4,592.63
TOTAL (Also enter on line 5, Recapitulation) $ 12,931.16
(If more space ~s needed, insert additional sheets of the same size)
Copyright (c) 1996 for ~ software only CPSystems. Inc.
Form REV-1508 EX (Rev. 1-97)
REV- 1509 EX + (1-97)
COMMONWE~
INHERIT
RESIC
ESTATE OF
Catherine
If an asset wa
SURVIVING J,
A, Carol
Co
JOINTLY-OWl'
LTH OF PENNSYLVANIA
~,NCE TAX RETURN
ENT DECEDENT
SCHEDULE F
JOINTLY-OWNED PROPERTY
FILE NUMBER
~.. Culley SS~/ 188-32-4094 12/07/2001 21-02-0036
made joint within one year of the decedent's date of death, it must be reported on Schedule G.
)INT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT
L. Young daughter
11 Honeysuckle Drive
Mechanicsburg, PA 17055
ED PROPERTY:
ITEM
NUMBEF
4
5
DATE
MADE
JOINT
02/03/00
08/16/00
03/11/97
03/27/95
11/15/99
01/15/00
04/11/90
11/04/91
07/02/90
of Cont int
DESCRIPTION OF PROPERTY
Include name of financial institution and bank
account number or similar identifying number.
Attach deed for jointly-held real estate.
First Union National Bank
CD 247412041041548
interest
First Union National Bank
CD 247412041306448
interest
Members First FCU
~16101-40, 1 yr. CD
1embers First FCU
~161601, savings acct.
~&T Bank CD #31003910548543
accrued interest
M&T Bank, CD #3100391064751
accrued interest
M&T Bank, CD #3100391066346
accrued interest
M&T Bank, CD #310039111558(
accrued interest
M&T Bank, CD #310039111558z
accrued interest
DATE OF DEATH
VALUE OF ASSET
5,453.50
3.55
% OF
DECD'S
INTEREST
50.00%
50.00%
50.00%
50.00%
ation Schedule(s)
7,956.48
17.29
2,577.03
200.87
10,000.00
226.99
50.00%
50.O0%
50.00:
50.00;
10,000.00 50
149.83 50
20,000.00 50
266.15 50
20,000.00 50
89.40 50
.00
.00~
.00:
.00
.0O%
.00%
20,000.00
53.47
50.00%
50.00~
TOTAL (Also enter on line 6, Recapitulation)
DATE Of DEATH
VALUE OF
DECEDENT'S INTEREST
2,726.75
1.78
3,978.24
8.65
1,288.52
100.44
5,000.00
113.50
5,000.00
74.92
10,000.00
133.07
10,000.00
44.70
10,000.00
26.74
10,164.38
58,661.69
(If more space is needed insert additional sheets of the same size)
Copyright (c) 1996 fol ly CPSystems, Inc. Form REV- 1509 EX (Rev. 1-97)
Estate of: C~ E. Culley
Soc Sec #: 11~8-32-4094
Date of Death 12/07/2001
Continuation of Schedule F
(Jointly Owned Property)
Item Ltr for Date Description of property
# Jt Joint
Total Val
of Asset
Decds Dollar Val of
% Iht Decds Interest
10 A
11 A
M&T Bank, CD #3100391116776
accrued interest
)7/06/90 M&T Bank, CD #3100391115551
accrued interest
10,000.00 50.00% 5,000.00
166.29 50.00% 83.15
10,000.00
162.46
50.00% 5,000.00
50.00% 81.23
10,164.38
REV-lSlO EX+(1-97) SCHEDULE G
INTER-VIVOS TRANSFERS &
COMMONWE~ ,LTH OF PENNSYLVANIA
INHERIT ~,NCETAXRETURN MISC, NON-PROBATE PROPERTY
RESIC ENT DECEDENT
ESTATE OF FILE NUMBER
Catherine ,]. Culley SS~t 188-32-4094 12/07/2001 21-02-0036
This schedL le must be completed and filed if the answer to any of questions 1 through 4 on page 2 is yes.
DESCRIPTION OF PROPERTY % OF
ITEM IN(: LUDE THE NAME OF THE TRANSFEREE,THEIR DATE OF DEATH DECD'S EXCLUSION TAXABLE VALUE
RELATIOqSHIP TO DECEDENT AND THE DATE OF TRANSFER,
NUMBER AT ACH ACOPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE)
1 M&~ money mkt #150041198310185 20 000.00 50 00% 3,000.00 7,000.00
ransferred to Carol L. Young
from acct. owned jointly with
Carol and her mother within
onB year of date of death -
total value $20,000 - decedent
interest $10,000)
TOTAL (Also enter on line 7, Recapitulation) $ 7,000.00
(If more space is needed, insert additional sheets of the same raze)
Copyright (c) 1996 fo m software only CPSystems, Inc. Form REV-I$10 EX (Rev. 1-97)
~E~/-1511 EX +(1-97 SCHEDULEH
COMMONWE/ .TH OF PENNSYLVANIA FUNERAL EXPENSES &
INHERIT kNCE TAX RETURN ADMINISTRATIVE COSTS
RESID ENT DECEDENT
ESTATE OF FILE NUMBER
Catherine . Culley SS~/ 188-32-4094 12/07/2001 21-02-0036
Debts of de,:edent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A, FUI' IERAL EXPENSES:
Ho !fman-Roth Funeral Home 6,747.50
We ;tminster Cemetery, grave opening 248.40
We '.tminster Cemetery, plot 815.00
Fellowship meal after funeral 55.32
Ca':lisle Memorials, marker 415.00
B. ADI 41NISTRATIVE COSTS:
1. P ;rsonal Representative's Commissions
Name of Personal Representative(s)
Social Security Number(s) / EIN Number of Personal Representative(s)
Street Address
City State Zip
Year(s) Commission Paid:
2. AAorney's Fees Saidis, Shuff, Flower & Lindsay 3,525.00
3. F~mily Exemption: (If decedent's address is not the same as claimant's, attach explanation) 3,500. O0
Claimant Carol L. Youn8
Street Address 11 Honeysuckle Drive
City Mechanicsbur~ State PA Zip 17055
Relationship of Claimant to Decedent- daughter
4. Frobate Fees Register of Wills 144.00
5. ~ccountant's Fees
6. 7 ~x Return Preparer's Fees
7. (:ther Administrative Costs
Th~ Patriot News 131.47
Co nberland Law Journal 75.00
ccl~ts to transfer mobile home title 56.50
Bank checks 10.71
Register of Wills, filing fee 15.00
TOTAL (Also enter on line 9, Recapitulation) $ 15,738.90
(If more space ~s needed, insert additional sheets of the same size)
~ software on y cPsystems, Inc. Form REV-1511 EX (Rev. 1-97)
F~E~/- 151Z EX + (1-97)
SCHEDULE I
COMMONWE^,T ~ OF ~ENNSYLV^N~^ DEBTS OF DECEDENT,
INHERITAN( :E TAX RETURN
RESIDEN'DECEDENT MORTGAGE LIABILITIES, AND LIENS
ESTATE OF FILE NUMBER
Catherine ']. Culley SS# 188-32-4094 12/07/2001 21-02-0036
Include unr~.,imbursed medical expenses. ,
ITEM
NUMBER DESCRIPTION AMOUNT
1 Se:.dle Hospital, medical costs-:. .... :~'*'~ '~ ''' ,.- ('"LFo ~ollocc)~
2 Ho*.y Spirit Hospital, medical c6'sts -- 822.30
3 Ho.y Spirit Physicians, medical cost 15.09
4 PPi', utility bill 31.08
5 Mo~fitt Heart & Vascular, medical expenses 153.93
6 Qulntum Imaging, medical expense 35.34
7 He_~shey Kidney Specialists, medical expense 122.06
8 We;t Shore Pathology, medical expense 4.13
9 Pi:~nacle Health Hospice 100.00
10 In':ernists of Central PA 106.58
11 Qu. ~ntum Imaging 12.69
12 Pil]nacle Health Hospital 31.08
TOTAL (Also enter on line 10, Recapitulation) $ 1,434.28
(If more space ~s needed, insert additional sheets of the same size)
Copyright (c) 1996 fort ~ software only CPSystems, Inc.
Form REV-1512 EX (Rev. 1-97)
REV-1513 EX + (9-00)
SCHEDULE J
COMMONWl ~LTH OF PENNSYLVANIA BENEFICIARIES
INHERI' 'ANCE TAX RETURN
RESII )ENT DECEDENT
ESTATE OF FILE NUMBER
Catherine ';. Culley SS~; 188-32-4094 12/07/2001 21-02-0036
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAb E AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
I. TAXA ~LE DISTRIBUTIONS [include outright spousal distributions, and
transfers under Sec. 9116(a)(1.2)]
1 Ca~:ol L. Young daughter 1/7 of residue
11 Honeysuckle Dr.
Me('.hanicsburg, PA 17055
2 Ge)rge R. Culley son 1/7 of residue
2550 Old Trail Rd., Lot 15
Aml)er Hill Park
Yo:k Haven, PA 17090
3 Cr..~edin A. Culley son 1/7 of residue
13~) Mountain Road
Sh~.~rmansdale, PA 17090
4 Ro]~ert H. Culley, Jr. son 1/7 of residue
351 Long's Gap Road
Ca :lisle, PA 17013
5 Jo~=l C. Culley son 1/7 of residue
40 Conley La., Etters PA 17319
ENTEl DOLLAR AMIS. FOR DISTRIBUTIONS SHOWN ABOVE ON LN. 15 THRU 18, AS APPROPRIATE, ON REV 1500 COVER SHEET
II. NON .TAXABLE DISTRIBUTIONS:
A. Si OUSAL DISTRIBUTIONS UNDER SEC. 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
B. CI ~ARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL O1" PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET $ 0.00
(If more space ~s needed, insert additional sheets of the same size)
Copyright (c) 2000 for ~ software only The Lackner Group, Inc. Form REV-1513 EX (Rev. 9-00)
Estate of: C~therine E. Culley
Soc Sec #: 1~18-32-4094
Date of Death 12/07/2001
Item
6
7
8
9
Continuation of Schedule J, Part I
(Taxable Bequests)
Name
Virgir
1 Gome
Newvil
aid Address of Beneficiary
.a Armold
~Rd.
.e, PA 17241
Relationship
Amount or
Share of Estate
daughter
1/7 of residue
Thomas Culley, Jr.
7073 C..rlisle Pike, Lot 102
Carlisle, PA 17013
Juel M,)rrell
67 Dog,~ood St.
Etters, PA 17319
Misty l;alker
3507 C]lestnut St.
Camp Hill, PA 17011
grandson
granddaughter
granddaughter
1/3 share of
1/7 residue
1/3 share of
1/7 residue
1/3 share of
1/7 residue
AGREEMENT FOR SALE
:OF MOBILE HOME
f
THIS AGREEMENT is entered between CATHERINE A. CULLEY, of
~mberland County, Pennsylvania, heceinafter referred to as "Seller", and THOMAS
CULLEY, JR., of Cumberland County, Pennsylvania, hereinafter referred to
"Purchaser".
WI TN E S S E TH:
'SAIDIS .
,HUFF, FLOWER
& LINDSAY
26 w. High Street
Carlisle, PA
1. AGREEMENT OF SALE. Seller agrees to sell and convey to
rchaser and Purchaser agrees' to purchase and accept one 14 foot by 71 foot
~user 1987 Mobile Home, Serial No. THPM365.
2. PURCHASE PRICE. Purchaser agrees to pay the sum of Eight
~ousand Two Hundred ($8,200.00) Dollars to Seller for the aforesaid mobile home.
retest shall run on this obligation at the rate of six (6%) percent per annum, and the
~yments shall be amortized over a period of twenty (20) years from the date of this
reement, each monthly payment to be made in the amount of Fifty-eight and 75/100
Dollars per month. Each installment payment shall be applied first to the
Cment of interest due on the
of the principal sum due.
3. PREPAYMENT.
unpaid principal balance and the balance for the
Purchaser shall have the privilege to prepay
~paid principal, in part or in full, at any time.
4. SETTLEMENT. Upon payment of the entire unpaid principal
lance, Seller shall convey the title of the mobile home to Purchaser, and the parties
~all divide equally any costs of said title transfer.
SAIDIS
HUFF, FLOWER
& LINDSAY
A.'ITORNL~S*AT.LAW
26 W. High Street
Carlisle, PA
5. . MUNICIPAL ASSESSMENTS, After the date of the execution
this Agreement the cost of any municipal improvements or assessments shall be the
sponsibility of Purchaser. In the event municipal improvements or assessments are
paid by the Purchaser within Sixty (60) days after the due date and proof of
Seller, such failure shall constitute a default on the part of
~yment provided to
Jrchaser.
6.
POSSESSION.
home as of the date of the execution of this Agreement.'.
7. FIRE, CASUALTY AND LIABILITY INSURANCE. Purchaser'
.all immediately upon taking possession, insure said mobile home for fire and other
Purchaser shall receive possession of the
maintain
Purchaser agrees that
the mobile home in a
~zards, including appropriate liability insurance.
8. MAINTENANCE AND REPAIRS.'
~rchaser, at Purchaser'S own expense, will
.~ state of repair at all times.
ALTERATIONS AND IMPROVEMENTS. No improvements or
be made to the mobile home without the Prior written consent of
shall
41er, which consent shall not be withheld unreasonably.
10. ASSIGNMENT OF AGREEMENT. The interest of the
~rchaser in this Agreement may be assignable, in whole or in part; without the prior
itten consent of the Seller.
11. WARRANTY AS TO CONDITION. The premises are being
Id in "as in" condition and it is understood that Purchaser has inspected the
)perty or hereby waives the right to do so, and that Purchaser has .agreed to
2
SAIDIS
HUFF, FLOWER
& LINDSAY
26 W. High Street
Carlisle, pA
rchase the property as the result of Purchaser's inspection and not because of or in
liance on any representation made by the Seller or Seller's Agent.
12. ENTIRE AGREEMENT. This 'Agreement Constitutes the entire
~derstanding between the parties and there are no covenants, conditions,
)resentations or agreements, oral or written, of any nature whatsoever other than
~se contained herein. No modifications of this Agreement shall be binding unless
same shall be in writing and duly approved by Seller.
13. TIME OF THE ESSENCE,
~reto that time shall be of the essence.
.14. WAIVER. Failure of
It is the agreement of the parties
either party to insist upon strict
forcement of any of. the provisions of this Agreement shall not constitute a waiver of
right to enforcement of that provision or any other provision.
15. INSPECTION. Purchaser agrees that Seller or their
~thorized agent shall have the right with 48 hours notice at all reaSonable hours of
day to enter the premises for the purpose of inspection to determine whether the
rchaser is complying with the terms of this Agreement..
16. DESCRIPTIVE HEADINGS. The descriptive headings used
rein are for convenience only and are not intended to indicate all of the matter in the
,ctions that follow them. Accordingly, they have no effect whatsoever in determining
e rights or obligations of the parties.
ITNESS:
3
OCT 30 .'~
I1 0~: ~6PM 1_.1!~] I]Y ' !; MOt3 ] I..I{ HOMF:. .~¥ql_ L' .'
/'- SERVICE ORDER"
Lelby's Mobile Home Park & Sales
7073-75 Carlisle Pike
CARLI.~L.F. PENNSYLVANIA 17013
.--,. Phone: /'1 7/697-1321 -- 7~0-9242 '
' ' ,, ::,, ,_/ 4~_7~'~~i.
i~;~x~ ..... -" L_- _'-
CUSTOMERS ( ;i.[:AR HEC';J-:iPT
ALI. REPLACED PARTS WILL BE DIS-
CARDED UNLES~ OTHERWISE
STRUCTEo. ~ ~AVE O DISCARD
MATERIAL.
f_ TI__ME..
1'AX
TOTAL
'ORIGINAL
First U fion National Bank
Atto: t ~ccount Verifications
P O Bt,x 40028
Roano] ce VA 24022-7313
Febm;
sAID
2109
CAM
SUBJ
Account
Type
CERTIFICATE OF DEPOSI'
LEGAL TITLE: CATHERIh
CAROL L. YOUNG
X~ REISSUED FROM ACCT.
CERTIFICATE OF DEPOSI
LEGAL TITLE: CATHERII'
CAROL L. YOUNG
REISSUED FROM ACCT.
* Da1
* I£d
rna~
Signa
Drem
Depc
SSS; al
001032
Reference ID: 232203
try 6, 2002
S, SHUFF, FLOWER & LINDSAY
VlARKET STREET
HILL, PA 17011
,CT: Verification / Con£u-mation of Account and Balance Information provided for:
CATHERINE E CULLEY (SSN# 188-324094)
Date of Death: December 7, 2001
Deposit Account Information
Account Date of Death Average Date Maturity
Number Balance Balance* Opened Date
7 . 24741204'1041548 $5,453.50 2/3/2000 5/3/2002
E E. CULLEY
247412054059022
247412041306448
Interest Accrued YTD Date
Rate Interest Interest Paid Closed
$3.55
$7,956.48 8/16/2000 2/16/2002 $17.29
$203.78
$324.28
IE E. CULLEY
247412054090478
* Due to system limilations, we can only provide a twelve month average balance on depository accounts.
of death balance does not include accrued interest.
te of death occurrs on a weekend or a holiday, date of death balance does not include any transactions that were
le during that time period.
rare of Dep~)~itory Rel3r~tative
a Rubinoff
;itory RepreSentative
February 6, 2002
Date
Servicenter Associate
Title
(540)563-7323
Phone Number
M&T
March 11, 2002
RE:' Estate
The
of: CATHERINE E CULLEY
(D.O.D.). 12/7/2001
To Whom It May C,
Identified below is account information requested.
1. accounts in which the decedent's name appears:
' Account Acc Number Account Title
Type
CHI( [' f~-~" 401 735
CD 31{ 3
CD si
CD t~ [U.['~. 3.~( 155884
CD ,5~;~0 31C )3911167756
' ic'i's'e 31C0391f155511
Opening Branch
CATHERINE E CULLEY 4319
CAROL L YOUNG PO__.~A.
CATHERINE E CULLEY 4319
OR CAROL L YOUNG
CATHERINE E CULLEY 4319
CAROL L YOUNG
CATHERINE E CULLEY 4319
CAROL L YOUNG
CATHERINE E CULLEY 4319
CAROL L YOUNG
CATHERINE E CULLEY 4319
CAROL L YOUNG
CATHERINE E CULLEY 4319
CAROL L YOUNG
CATHERINE E CULLEY 4319
CAROL L YOUNG
Account Number
or other obligations titled in the decedent's name
Amount Owed
D.O.D.
Balances
(Includes Accr.
Int.)
$4592.63
$10,226.99
$10,149.83
$2O,266.15
$20,089.40
$20,053.47
$10,166.29
$10,162.46
Account Description
Accrued Interest
$.00
$226.99
$149.83
$266.15
$89.40
$53.47
$166.29
$162.46
NO Safe Deposit ox titled in the Decedent's name existed at our office.
If you have any qt about the information provided, please contact our Records Department at (716) 635-4010 or 1-800-724-
2440 outside of the Buffalo, NY calling area. Thank you.
Sincerely,
M&T BANK
BY:
DATE:
Signature
Manufacturers and Traders Trust Company · 1100 Wehrle Drive, P.O. Box 767, Buffalo, NY 14240-0767
Membersl
FEDERAL CREDIT UNION
February 2, 2002
James D.
Saidis, SI~
2109 Mar
Camp Hill
RE: E
S
Dear Mr. :lower,
Enclosed
with Mere
INSURANCE DEPARTMENT
5000 Louise Drive
P. O. Box 40
Mechanicsburg, PA 17055
1-800-283-2328 or (717) 697-1161
Flower, Jr.
uff, Flower & Lindsay
(et Street
PA 17011
;tate of Catherine E. Culley
SIN 188-32-4094
is the information requested in your letter of January 30, 2002 regarding the accounts held
)ers 1st by Catherine Culley.
Please d(
informati~ n.
~ truly, you rs,~./?~
Denise A. Ander~'-~''''~
Insurance. Products Supervisor
Enclosur(
not hesitate to contact me at 795-5131 should you have any questions or require additional
Me'mbersl
FEDEP. AL CREDIT UNION
REGULA SAVINGS ACCOUNT:
Account umber/Suffix
Date Acc unt Opened
Principal ilalance at Date of Death
. Accrued ] ~terest to Date of Death
Total Prin :ipal and Accrued Interest
Name of oint Owner
Date Join Ownership Created
CERTIFi CATE OF DEPOSIT:
Account I ;lumber/Suffix
Date of P~ ~rchase
Principal Balance at Date of Death
Accruei:l I~terest to Date of Death
Total Priqcipal and Accrued Interest
Name of {oint Owner
Date Joint Ownership Created
INSURANCE DEPARTMENT
5000 Louise Drive
P. O. Box 40
Mechanicsburg, PA 17055
1-800-283-2328 or (717) 697-1161
161601 -00
03/13/1973
$200.80
$.07
$200.87
Carol L. Young
03/27/1995
161601 -40 1 YR
03/11/1997
$2,574.60
$2.43
$2,577.03
Carol L. Young'
03/11/1997
Estate ol
Date of I
Social SE
/ ~ERS 1s* I~D~REDIT UNION
Insurance Products Supervisor
February 22, 2002
: CATHERINE E. CULLEY
}eath: 12/07/2001
curity Number: 188-32-4094
LAST WILL AND TESTAMENT
OF,
CA THERINE E. CULLEY
I, CATHERINE E. CULLEY, of 7073 Carlisle Pike, Lot '102, .Carlisle,
Cumber:and County, Pennsylvania, being of sound and disposing mind, memory and
~nding, do make, publish and declare this as and for my Last Will and Testament,
g and making void. any and all former Wills, Codicils, or writings in the
un~
hereby
nature tllereof, by me at any time heretofore made.
FIRST: I hereby order and direct my Executrix or Executor,
hereinal :er named, to pay all my just debts, funeral expenses~ testamentary.expenses
and all nheritance, Estate, Transfer and Succession Taxes, as soon as may be
SECOND: I am in the process of entering into an'Agreement of Sale to
sell myhome located at 7073 Carlisle Pike, Lot 102, Carlisle, Pennsylvania., to my
n, THOMAS EDWARD CULLEY, JR. If l have not yet entered into such an
of Sale with him as of the date of my death, I give said mobile home to him. If
I have into an Agreement of Sale with him to purchase said mobile home, and if a
principa balance is still due on said mobile home, I give to him all remaining equity in said
mobile such that it will pass to him with no requirement for further payment,
followin¢ my death.
conven .~ntly done after my death, out of my residuary estate.
remain(
situate,
-YOUN6
and
THOMA
CULLE
devise
shares.
YOUN(
represe
'SIGNE
DECLA
THIRD: I give, devise and bequeath all the rest,~ residue and
;r of my estate,'be it real, personal or mixed, of whatsoever kind or wheresoever
in equal shares to my surviving children, .GEORGE R.' CULLEY, CAROL L.
VIRGINIA L. ARMOLD, CREEDIN A. CULLEY, ROBERT H. CULLEY, JR.
:L C. CULLEY, and one share to be divided by the issue of my deceased child,
E. CULLEY, who are JUEL MORRELL, MISTY WALKER and THOMAS E.'
JR.
In the event that any of my aforesaid heirs shall predecease me, I give,
~nd bequeath his or her share of my estate to his or her issue surviving in equal
LASTLY:
to be the
ntative shall be
Executrix of this my LaSt Will and Testament.
I nominate, constitute and appoint my daughter, CAROL L.
No personal
required to file bond in this or any other jurisdiCtion.
IN WITNESS WHEREOF; I have hereunto set my hand and seal this
~::;'~ day of ~"--"?/'""~ O'~_.LDJ~,..~::z~,~,.. 2001
[. ' .
CathenlC/~"E'FO~ley ~' -
, SEALED, PUBLISHED and
:~ED in the presence of:
COMM
~ COUN']'
attachec
acknowl
willingly
expres..
· CULLEf,
2001
)NWEALTH OF 'PENNSYLVANIA
Y OF CUMBERLAND
SS
I, CATHERINE E. CULLEY, Testatrix, ' Whose name is signed, to the
or foregoing instrument, having been duly qualified according to law, do hereby
~dge that I signed and executed the instrument as my Last Will; that I signed it
and that l signed it as my free and voluntary act for the purposes'therein
~d.
Sworn or affirmedto and acknowledged before me, by CATHERINE E.
the Testatrix, this / ~ ~"~ day of ,,,, ~._..,.'}/"'-h~ 'i~/L~3.~ '
Catherine E. Cu~l'~est~rix'-~'"
\- Notar~lic ' ' ~' : ~
3
COMM(
COUNT
~NWEALTH OF 'PENNSYLVANIA
Y OF CUMBERLAND
SS
VCe, ~-,.-f,~:.¢.n ~). ¢'1 ~"~,/~ and James D. Flower, Jr. ,
the witr esses wi~se~'names are sigrt¢ to the attached or foregoing instrument, being
duly qu)lified according to law, do c~epose and say that we were present and saw
Testatrix< sign and execute the instrument as his Last Will; that he signed willingly and that
he exequted it as his free and voluntary act for the purposes therein ex ressed' that e
· . .. . . . . P , ach
0' us in Jthe hea, ~ng and s~ght of the Testatrix s~gned the W~!l as witnesses; and that to the
best of Iour knowledge the Testatrix was at that time 18 or more years of age, of sound
mind arid under no constraint or undue influence.
and .j~
;worn or affirmed to and subscribed to before me by
?.es D. Flower, Jr. this
Gregor_v N. ;.'-~cVay
/L'Z'~'~'L'j'''dayof
,2001.
4
BUREAU OF ZNDZVZDJAL TAXES
XNHERZTANCE TAX DZVZI [ON
DEPT. 2806D1
HARRISBURG, PA 17128*0601
JAMES I FLOWER JR
SAIDIS ETAL
2109 M~RKET ST
CAMP HILL
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHER/TANCE TAX
APPRAISEMENT, ALLOWANCE OR DZSALLOHANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
'OZ JUL -9 Alt :47
DATE 07-08-2002
ESTATE OF CULLEY
DATE OF DEATH 12-07-2001
FILE NUMBER 21 02-0056
COUNTY CUMBERLAND
ACN 101
I Amount Remitted
REV-ii4? EX AFP (01-01)
CATHERINE E
HAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
CUT ALONG TH S LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
REV-Z547 EX ~FP (01-02) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX
ESTATE OF C LLEY CATHERINE E FILE NO. 21 02-00:56 ACN 101 DATE 07-08-2002
TAX RETURN NAS: (X) ACCEPTED AS FILED ( ) CHANGED
RESERVATZON ~ONCERNZNG FUTURE INTEREST.- SEE REVERSE
APPRAISED OF RETURN BASED ON: ORIGINAL RETURN
1. Real E **tare (Schedule A) (1)
2. Stocks and Bonds (Schedule B)~ (2)
$. Close1 Held Stock/Par~nershAp Interest (Schedule C) ($)
q. Receivable (Schedule D) (q)
5. Deposits/Misc. Personal Proper~:y (Schedule E) (5)
6. JoAntl; O~ned Property (Schedule F) (6)
7. Transfers (Schedule G) (7)
8. Tot ~1 Assets
APPROVED DE] UCT/ONS AND EXEMPTIONS:
9. Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9)
10. Deb' LAabAiAtAes/LAens (Schedule 1) (10)
11. To~al Deductions
12. Ne' Value of Tax Return
12~9:51.16
581661.69
7~000.00
(8)
15,7:58.90
.00 NOTE: To Ansure proper
.00 credAt to your account,
.00 submAt the upper portion
.00 of this form with your
tax payment.
78,592.85
l~q:sq.28
(11) 17.175.18
(12) 61,q19.67
15.
Iq.
NOTE:
ASSESSMENT
16.
16. Amoun
17. Amoun
18. Amoun
19.
TAX CREDIT!
IF PAID Ar
FOR CALCU;
rAtable/Governmental Bequests; Non-elected 9115 Trusts (Schedule J) (1:5) . O0
Ne' Value of Estate Subject to Tax (lq) 61,q19:67
Z~: ~n assessment was issued previously, lines 14, 15 and/er 16, 17, 18 and 19 w111
re~Lect ~igures that include the total of ALL returns assessed to date.
)F TAX:
of LAne lq at Spousal rate
of Line lq ~axable a~ LAneal/Class A rata
of LAne lq at SAblAng rate
of Line lq taxable at Collateral/Class B rate
Tax Due
RECEZPI'
NUMBER
CD0009:50
CDO01252
DISCOUNT
ZNTEREST/PEN PAID (-)
105.26
.00
£ER DATE INDICATED~ SEE REVERSE
ATION OF ADD/TZONAL INTEREST.
(15) .00 x O0 = .00
(16) 61,q19.67 x Oq5= 2,76:5.89
(17) .00 X 1Z : .00
(18) .00 x 15' = .00
.(].9): 2,76:5.89
AMOUNT PAID
2,000.00
658.6:5
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
Z,76:5.89
.00
.00
.00
( ZF TOTAL DUE ZS LESS THAN $1, NO PAYMENT ZS REI~UZRED.
ZF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
9
RESERVATION:
PURPOSE OF
NOTICE:
PAYNENT:
REFUND (CR):
OBJECTIONS:'
ADNIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
Estates of decedents dying on or before December 1Z, 1982 -- if any future interest in the estate is transferred
in possession or enjoyment to Class B (collateral) beneficiaries of the 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 lawful Class B (collateral) rate on any such future interest.
To fulfill the requirements of Section 2140 of.the Inheritance and Estate Tax Act, Act 25 of ZOO0. (72 P.S.
Section 9140).
Detach the 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 NILES, AGENT
A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "ApPlication
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1515). Applications are available at the Office
of the Register of Hills, any of the 23 Revenue District Offices, or by calling the special. Z4-hour
answering service for forms ordering: 1-800-562-Z050~ services for taxpayers with special hearing and / or
speaking needs: 1-800-447-3020 iTT only).
Any party in interest not satisfied with the appraisement, al'lomance) or disallowance of deductions, or a[sessment
of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of
this Notice by:
--mritten protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, · OR
--election to have the matter determined at audit of the account of the personal representative, OR
--appeal to the Orphans' Court.
Factual errors discovered on this assessment should bm addressed in writing to: PA Department bf Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. ZB0601, Harrisburg) PA 171Z8-0601
Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-1501) for an explanation of administratively correctable errors. ~.
If any tax due is paid Hithin ~three (3) calendar months after the decedent's death, a five percent (SX) discdu~t of
the tax paid is allomed.
The 152 tax amnesty non~articipation penalty is computed on the total of the tax and interest assessed, and not'
paid before January 16) 1996, the first day after the end of the tax amnesty period. This non-participation
penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest
that has been assessed as indicated on this notice.
Interest i~ charged beginning with first day of delinquency) or nine (9) months and one (1) day from the date of
death) to the date of payment. Taxes which became delinquent before January 1) 1982 bear interest at the rate of
six (62) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after
January l, 1982 Nill bear interest at a rate which will vary from calendar year to.calendar year with that rate
announced b~ the PA Department of Revenue. The applicable interest rates for 1982 through 2002 are:
Year Interest Rate Daily Interest Factor Year Interest Rate
1982 ZOZ . O00S48 1992 92
1983 16X .000458 ' 1995-1994 7X
1984 llZ .000501 1995-1998 ' 9Z
1985 I3Z .000556 1999 7Z
1986 IOZ .000274 ZOOO 82
1987 92 .000247 2001 92
1988-1991 llZ .000501 ZOOZ 62
--Interest is calculated as folloms:
INTEREST = BALANCE OF TAX UNPAID
Emily Interest Factor
.000247
.000192
.D00247
.000192
. .000219
.000247
.000164
X NUNBER OF DAYS DELINQUENT X DALLY INTEREST FACTOR
--Any Notice i~sued 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
Notice, additional interest must be calculated.
IN
Name
Date
Will
Court
the a(
compl
repre
compl
T} E COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA
STATUS REPORT UNDER RULE 6.12
cf Decedent: Catherine E. Culley
cf Death: December 7, 2001
o. 21-02-0036 Admin. NO.
Pursuant to Rule 6.12 of the Supreme Court OrPhans'
Rules, I report the following with respect to completion of
[ministration of the above-captioned estate:
1. State whether administration of the estate is
~te: Yes' X ; No
2. If the answer is No, state when the personal
~entative reasonably believes that the administration will be
ate:
ac(
3. If the answer to No. 1 is Yes, state the following:
a. Did the personal representative file a final
nt with the Court? Yes ; No X
b. The separate Orphans' Court No. (if any) for
the .ersonal representative's account is:
c. Did the personal representative state an
acco nt informally to the parties in interest? Yes X ; No
d. Copies of receipts, releases, joinders and
appr)vals of formal or informal accounts may be'filed with the
Cler of the Orphans' Court and may be attached to this report.
Date O~ ~~~
I N~me: qames7~~ Fio e~/, Jr., Esquire
[ I~D. N6. 27742.
~'SAIDIS, SHUFF, FLOWER & LINDSAY
Capacity:
26 West High Street
Carlisle, PA 17013
(717) 243-6222
Personal Representative
X Counsel for Personal
Representative