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02-0718
PETITION FOR PROBATE and GRANT OF LETTERS ~/~ ~- Estate of DOROTHY E. SHATTO also known as ,Deceased. To: Register of Wills County of Cumberland in the Social Security No. 193 - 36 - 2739 Commonwealth of Pennsylvania The petition of the undersigned respectfully represents that: Your petitioner, who is 18 years of age or older, is the personal representative named in the last will of the above decedent, dated June 1, 2001. Decedent was domiciled at death in EAST PENNSBORO TOWNSHIP, CUMBERLAND COUNTY, PENNSYLVANIA, with her last family or principal residence at 1711 MEADOW DRIVE, CAMP HILL, CUMBERLAND COUNTY, PENNSYLVANIA 17011. Decedent, then 81 years of age, died AUGUST 5, 2002, at MANOR CARE HEALTH SERVICES, 1700 MARKET STREET, CAMP HILL, PENNSYLVANIA. Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted after execution of the will offered for probate; was not the victim of a killing and was never adjudicated incompetent. Decedent at death owned property with estimated values as follows: (If domiciled in Pa.) All personal property $ 44,300.00 (If not domiciled in Pa.) Personal property in Pennsylvania $ (If not domiciled in Pa.) Personal property in County $ Value of real estate in Pennsylvania situated as follows: $140,000.00 TOTAL $184,300.00 WHEREFORE, petitioner respectfully requests the probate of the last will presented herewith and the grant of letters testamentary thereon. PATRICIA A. HINKLE 4612 HAMPDEN AVENUE lCA' MPl HILL PA 17011 ~ ~ . JOSEPH S. HINKLE ~~ , 4612 HAMPDEN AVENUE CAMP HILL PA 17011 OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND The petitioners above-named swear that the statements in the foregoing petition are true and correct to the best of the knowledge of petitioners and that as co-personal representativez of the above decedent, petitioners will well and truly administer the tate accordin to law. / / ., Sworn to and subscribed G~Z~~ - ~~~ before me this L day of PATRICIA A. HINKLE Aug t, 2002. / JOS H S. HINKLE T'~Q Register l ~-~~C; )~?~ Estate of DOROTHY E. SHATTO, Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW, August 12, 2002, in consideration of the petition attached hereto, satisfactory proof having been presented before me, IT IS DECREED that the instrument dated June 1, 2001, described therein, be admitted to probate and filed of record as the last will of DOROTHY E. SHATTO and Letters Testamentary are hereby granted to PATRICIA A. HINKLE and JOSEPH S. HINKLE. Register of Wills FEES Probate, Letters, Etc. $ 235.00 Short Certificates $ ~n_nn EXT PGS $ 9.00 JCP $ 5.00 TOTAL $ 279.00 Filed: AUGUST 12, 2002 HAROLD S. IRWIN III ID NO 2 20) 35 East High Street Carlisle, PA 17013 717-243-6090 CALLED ATTORNEY AUGUST 13, 2002 iro: xis Kr~• v>zr, This is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as Local Registrar. The original certificate will he forwarded to the Stare Vital Records Office for permanent filing. WARNING: It is illegal to duplicate this copy by photostat or photograph. }'ec for clTis certificate, $2.00 ~'.: Local Registrar ;~, ~' 846344 ~~<>. Bare ;a] ReY 1leT COMMONWEALTH OF PENNSYLVANIA • DEPARTMENT OF HEALTH • VITAL RECORDS CERTIFICATE OF DEATH STATE r~lE NUMBER NAME OF DECEDENT IFvv. Mrddle.Laal ~ ~- z SEX SCCUL SECURItt NUMBER DATE OF DEATH:MCnN. Day. 'rear) +. Dorothy E. Shatto _- Female ]. 193 - 36 - 2739 ~~ Au st 5, 2002 _ AGE (Lev Brrlntlay) UNDER 1 YEAR UNDER t Dqr~ DATE OF BIRTH BIRTHPLACE ;Cay and PLACE OF DEATH rCnecv only r:,rti -- ,ee n,suu:l~ury nn wrier vtlel ~MOrnn. UaY marl Slelea hcregn Cwnlr Yl MonIM Days Hecate Mnyles -- -- HOSPHAL: OTHER: g 1 Yra. Dec 16 20 Lemoyne Pa Inpalrenl ^ ER/Oldpauenu U DOA ^ ~ ~~ [~ Rearwnu ^ Speotyl ^ , , !. 6. 7. M. ' COUNTY OF DEATH CfTY. BORO. TYYP OF DEATH FACILITY NAME (II riot rnsnlulwn, give street and nrxnberi NMS D CEDENT OF HISPANIC ORIGIN7 RACE ~ American Indian, Black, WnN•. ale. No Yp C] N y. spate, CuW n. (S~cMI ' Cumberland Camp Hill Manor Care Health Services ;'a~*'P~a"oR"'n'alt 4df'11tP ,4- ,< ,~. ,B DECEDENT'S USUAL OCCUP,s710N KING OF BUSINE55/INDUSTRY WAS DECEDENT EVER Ua DECEDENTS EDUCATION MARITAL STATUS-MarrwO SURVIVING SPOUSE (Give krntldwork done during mint U. S. ARMED fORCE57 5 . a4 n ev aw COm ed Nswr Mantua, Wiwwtl, pl ,rile. g,w martlmr rvurwl d .ak~^q W:wna use rekred) HornemanFcer ~^ ~ Ekmwnwy/Saconoary Coasga P12) ll a a 5.1 Drvorc•d lSpecrtyl • lla 114- 12. 1]. 11. 1!. DECEDENT'S MA1lING ADDRESS ISIreeI.CM/Town, SUr. Zrp Cadet DECEDENT'S IT l li d i ^ W w w P •3 1700 Market Street c• ne C. s, n n Ivry r RESIDENCE rya. SMle aDSacee.n Camp Hill, Pa 17011 (sae nLruclrma Ii,e n . <n olner vtlel Idwn,nrp7 No. ascwreMW L u. ~wann actual kmas of trlyl4oro , Tb. Co•nlyCtiunberland T 7e. FATHER'S NAME (FaSI. Mrddle. Lavl MOTHER'S NAME tFasl. Mrdtlle. Marron Sumamal ,,. Hang Erb „- Catherine Bixler INFORMANT'S NAME (TypWPrkv) INFORMANT'S MAILING ADDRESS IslreN. Cdy/To«n. Sure. Zp Coda) Patricia A. Hinkle ,~ 4612 Hampdon Avenue Camp Hill, Pa 17011 METHOD OF DISPOSI7gN OATS OF DISPOSITION PLACE OF DISPOSRNJN - Nam• of Cemetery, Crematory LOCQN)N -CMlTovn, $lale. Zp Cow rNl ® Cr•maticn ^ R•r val bom Stale ^ B (Monts. D•Y. Yearl Or DIMr Py<• u no _°:""°"~ °i""'~`"~' ^ =„Au st 8,2002 „<. Churchville Cemete :td.Oberlin Pa URE OFF RAL SER PERSON ACTING AS SUCH LN:ENSE NUMBER NAME AND AOOAESS OF FACIUtt 903 et St ,,,, ,_,. 011654-L re ers-H • ma 23a-<on wMn b IM E•al of my kmwkags, warn occurred al ttro came. data aria place slaleo. LICENSE NUMBER OQE NEO pbyslcun a rot avaeabu al bma of warn W (srgryWre and Taul lMOntlt. Day. Year) ' candy cause d warn. 1]a. ]]b. ]]C. aenN N-=B mrW w wmpuled by TIME OF DEATH DATE PRONOUNCED DEAD (Marty. Day. Year) WAS CASE REFER RED TO MEDICAL EXAMINERICORONERI • Paramr who prorquncN ONN. ^ W =1. ~ M. 2S. K- s IT. PART L Enur IM diseases, nµlries a comWrcatrore whiU caused Ina roam. Do mt anlM IM saw of dying, such as cardat or respualory arrest. Shock or hwn larlur• ~ Approaimale PART N: ONlef signilkad corldilions contribulkq to waN. trN Lrat only one talAi• on eaU kn•. ~ w•rvI belwwn rr<I rewNing n BN Iulwrlyirq caws qMn n PMT 1. asset arrd 0eam ; RMEEOUTE CAUSE(Frnal ~ / /~ < ~ tl sense a condnron /; l! (r~l l- ~ resuaaq ndaaerl-~ KTL (y,Lr. 1rt :~ a OUE.TOIOR ASACON.S~OUENCE OF)' -r _ s.p.reuty kM «r,eilions b. ~f.Lnu- LIQt-rt C[~~ _ ~ Barry, Nawp winvrwdab DUE TO (OR ACONSEOUENCE OFT: I catua Einar INIOERLYINO i CAUSE 1Drs•aae a naay <. • drat •reuletl eveMi OUE TO (OR AS A CONSEQUENCE OFT: resreNq n daaml LAST 1 • d _ NRS AN AUTOPSY WERE AUTOPSY FINDINGS MMNER OF DEATH DATE OF INJURY TINE OF INJURY IWURY AT NVFiK7 DESCRIBE HON INJURY OCCURRED. PERFORMED9 AWLABLE PRIOR 70 IManm. Day, Y4an COMPLETN]N OF CAUSE Natur l ~ Ft iw ^ OF DERH9 a . omrc Yea ^ ~ ^ A<crwnl ^ Pendaq lnWalgalpn ^ yLa ^ No Yes ^ No ^ Swcwa ^ Could rrd a wtammned ^ ]O•. ]Bb. M. ]bC. ]0a. PLACE OF INJURY ~ AI home, farm, weal, latlory~, oNic• LOC ION (street. CM/TOVn. Sulel lwvdirrg, N<, ISPaCdvl 3M. =ab. ]a. ]Bs. 't CERTIFIER ICnxx orvy oriel SIGNATUHF.gND ITIE OFC IFIE 'CER7IFYINO PHYSICIAN (Pnysrcran cenayrng rouse d tleam wrier ananer pnysrC~an has yonarnced deals and camlHelM nem 231 aFj _ l C Te the MN of mV knowNdga. death occurred dw to We cause(s) arM manner ee elated ...... ........................ ....................... ^ C / ]Ib. UCENSE NU E GATE SIGNED IMarm. Day. ybarl 'PRONOUNCING ANO CERTIFYWG PNYSICIANtPnyxen trots pry:ouncng tledln antlcMrlying to Cause of tlearnl To IM best of my krowledge, deaN xcurr•d at Vre Nme, mu, and place, and due to IM cause(s) and manner as euled .. ....... ................. ^ .. ~r 71c. ~ r ~ Z ~ L ]/d. NAME AND ADDRESS PERSONW COMPLETED CAUSE OF DEATH • 'MEDICAL EXAMINER/CORONER (Item .27) type Or Print I 1 e ~ \ -/~I~I S ~'(AC~XLt. lY4,J On the buffs of eaaminatlon and/a investigation, in my opinion, death o<curred at Ne tlma, data, and place, and due to the cause(s) and manner as stated ............... a ................................... L] ........................ .. ..... .... . .. .. ~.i~7J E~~ tt n\ ... . . . ]te. ]_. 1 REGIST A 'S SIGNATUR6~ fi lUF,1 R TE rI onm Day. earl DA ~LEDIM Y ]] t~ ]. Ll~c.~ G .~ O G 2 LAST WILL AND TESTAMENT I, DOROTHY E. SHATTO, of 711 Meadow Drive, Camp Hill, Cumberland County, Pennsylvania, do hereby make, publish and declare this to be my last will and testament, hereby revoking all wills heretofore made by me. 1. I direct my personai representative to pay all of my debts, funeral and administrative expenses as soon as convenient after my decease. I direct that all inheritance taxes imposed or payable by reason of my death and interest and penalties thereon with respect to all property, whether or not such property passes under this Will, shall be paid by my personal representative out of my estate. 2. I authorize and empower my personal representative to sell any realty and/or personalty owned by me at my death and not specifically devised or bequeathed herein, at public or private sale or sales and to give good and sufficient deeds and/or bills of sale therefore, in fee simple, as I could do if living. My representative is authorized and empowered to engage in any business in which I may be engaged at my death, for such period of time after my death as seems expedient to said representative. 3. I give, devise and bequeath all of my estate of whatever nature and wherever situate as follows: A. To my son, E. Benjamin Shatto, Jr. my grandfather, Harry Erb's, railroad watch and my husband, E. Benjamin Shatto's, railroad watch; B. To my sister, Helen K. Hilbish, my mother's gold wedding band; C. To my niece, Annetta McKillips, the sum of $2,000.00; D. To my niece, Patricia Hinkle, the sum of $2,000.00; E. To my neighbor, Lori McAllister, the sum of $2,000.00; F. To my neighbors, Joseph Acri and Aretta L. Acri, or the survivor thereof, the sum of $2,000.00, share and share alike; and all the G. Rest, residue and remainder of my estate as follows: 1.) One-third to my son, E. Benjamin Shatto, Jr.; and the 2.) Balance to Patricia A. Hinkle and Joseph S. Hinkle, Jr., share and share alike, or the survivor thereof, or if they both predecease me, then to my son, E. Benjamin Shatto, Jr. 5. I nominate and appoint Patricia A. Hinkle and Joseph S. Hinkle, Jr. to be the co-personal representatives of my estate, to serve without bond. If they cannot or do not serve, then I nominate and appoint Harold S. Irwin, III, as my substitute personal representative, with the same powers and also without bond. 6. I suggest that my personal representative retain the services of the Law Offices of Harold S. Irwin, III, Carlisle, Pennsylvania in the settlement of my estate. IN WITNESS WHEREOF, I have hereunto set my hand and seal this day of June, 2001. oR~-Gu., L`", ...~~.J~R,~p" (SEAL) DOROTHY E. SHATTO Signed, sealed, published and declared by the above-named person as and for a last will and testament, in our presence, who at said person's request, in said person's presence and in the presence of each other have hereunto set our names as subscribing witnesses. r ACKNOWLEDGMENT AND AFF/DAVIT WE, DOROTHY E. SHATTO, RHONDA S. IRWIN and HEATHER A. BARBOUR, the testatrix and witnesses respectively, whose names are signed to the foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the testatrix signed and executed the instrument as her last will and that she had signed willingly, and that she executed it as her free and voluntary act for the purpose herein expressed, and that each of the witnesses, in the presence and hearing of the testatrix, signed the will as a witness and that to the best of their knowledge the testatrix was, at that time, eighteen years of age or older, of sound mind and under no constraint or undue influence. ~. `~-- DOROTHY E. HATTO r RHONDA S. IRWIN HEATHER A. BARBOUR COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND :ss: Subscribed, sworn to and acknowledged before me by DOROTHY E. SHATTO the testatrix herein, and subscribed and sworn to before me by RNON~Q S ~ IRW It~ and HEATHER A. BARBOUR, witnesses, this 1ST day of June, 2001. ~Jotariai Seal Harold S~. Irwin I!i. Plrtan+ PufJlic Carlisle Eor.~, GusTiberland Cots»ty My Commis:;ien Exuirr>; ; r~;?. ^.^, 200 ~r.,,- .~. __.._._-____.._... - .. PBi; REV-15 « EX (6-00) REV-1500 OFFICIAL USE ONLY ~- COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN ~~- ~ ~ ~ DEPARTMENT OF REVENUE RESIDENT DECEDENT FILE NUMBER DEPT. 280601 21 02 0778 HARRISBURG, PA 17126-0601 COUNTY CODE YEAR NIIMRFF SHATTO, DOROTHY E. 193 - 36 - 2739 DATE OF BIRTH DATE OF DEATH DECEMBER 16, 1920 AUGUST 5, 2002 n! i. rteai oma,e twneuuie r~~ tit 133,000.00 2. Stocks and Bonds (Schedule B) (2) 0.00 3. Closely Held Stock/Partnership Interest (Schedule C) (3) 0.00 4. Mortgages and Notes Receivable (Schedule D) (4) 0.00 5. Cash, Bank Dep & Misc Personal Property (Sched E) (5) 52,570.70 6. Jointly Owned Property (Schedule F) (6) 0.00 7. Transfers /Misc. Property(Schedule G) (Schedule L) (7) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Sched H) (9) 24,034.92 10. Debts, Mortgage Liabilities & Liens (Schedule I) (10) 755.92 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) 13. Charitable and Governmental Bequests (schedule J) 14. Net Value Subject to lax (Line 12 minus Line 13) 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 79. Tax due t•... 185,570.70 (11) 24,790.84 (12 160,779.86 (13) 0.00 (14) pan ~~o oR x. _ (15) 0.00 $ 51,191.66 x.045 = (16) 2,303.62 $ 225.00 x .12 = (17) 27.00 $ 109,363.30 x .15 = (18) 16,404.49 (19) 18.735.11 Decedent's Complete Address STREET A~~RE55 1711 MEADOW DRIVE CITY STATE ZIP ~ CAMP HILL PA 17011 Tax Payments and Credits: 1. Tax Due (Page 1 line 18) (1) $18.735.11 2. Credits /payments A. Spousal Poverty Credit B. Prior Payments C. Discount $936.75 Total Credits (A+B+C) (2) 936.75 3. Interest /Penalty if applicable D. Interest E. Penalty Total InteresVPenalty (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) $17.798.36 A. Enter the interest on the tax due. B. Enter the total of Line S+SA. This is the BALANCE DUE. (58)$17.798.36 Make Check Payable to: REGISTER OF WILLS, AGENT BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use of income of the property transferred : ................................... _ X b. retain the right to designate who shall use the property transferted or its income; ........ X c. retain a reversionary Interest; or ........................................................................... X d. receive the promise for life of either payments, benefits or care9 ............................... X 2. If death oecurted on or before December 123, 1982, did decedent within two years preceding death transfer property without receiving adequate consideration? If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration7 .................................................................... N/A 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death7 ...................................................................................................... X 4. Did decedent own an individual retirement account, annuity, or other non-probate property? ...... X 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 perjury, I declare that I have examined this retum, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than personal representative is based on all information of which preparer has any knowledge. .. 4612 HAMPDEN AVENUE, CAMP HILL, PA 1701>V ~ OCTOBER</'Y`, 2002 SIGNATURE OF PREPARER OTHER THAN PERSONAL REPRESENTATIVE ADDRESS DATE 35 EAST HIGH STREET CARLISLE, PA 17013 OCTOBERaSI, 2002 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. Section 9116 (a)(1.1)(i)]. For dates of death on or after January 1, t995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. Section 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 filing a tax return are still applicable even if the surviving spouse is the only benef ciary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. Section 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 P.S. Section 9116 (1.2)[72 P.S. Section 9116 (a)(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. Section 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. REV-t 50'<' cX + (t 2.85) COMMONWEALTH OF PENNSYLVANIA SCHEDULE A INHERITANCE TAX RETURN REAL ESTATE RESIDENT DECEDENT DOROTHY E. SHATTO 2002 - 0718 (Property jointlyowned with Right of Survivorship must be disclosed on Schedule F) All real estate should be reported at fair market value which is defined as the price at which property would 6e exchanged between a willing buyer and a willing seller, neither being compelled to buv or sell. both having reasonable knowledge of the relevant facts. NUMBER I I OF DEATH HOUSE AND LOT OF GROUND AT 1711 MEADOW DRIVE, CAMP HILL, PA 17011 (Value based on public sale price -see HUD-1 attached as Exhibit "B") $ 133,000.00 on (I/more space is needed, insert additional sheets of same size.) REV•1603~EX + (4-86) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS AND BONDS DOROTHY E. SHATTO NUMBER NONE on 2002 - 0718 OF DEATH (lf more space is needed, insert additional sheets of same size.) R.EV-1504 EX + (3-92) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT DOROTHY E.SHATTO NUMBER NONE SCHEDULE C CLOSELY HELD STOCK PARTNERSHIP AND PROPRIETORSHIP 2002 - 0718 (If more space is needed, insert additional sheets of same size.) REV-1607~X + (6-g6) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE D MORTGAGES AND NOTES RECEIVABLE DOROTHY E.SHATTO NONE on 2002 - 0718 (If more space is needed, insert additional sheets o/same size.) PEV-1508 EX + (2-87) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT scHEDULe e CASH, BANK DEPOSITS AND MISCELLANEOUS PERSONAL PROPERTY DOROTHY E. SHATTO 2002 - 0718 1. I CASH ON HAND 2. FURNITURE AND MISCELLANEOUS HOUSEHOLD GOODS (Value based on public sale prices -See attached Exhibit "C") 3. VARIOUS ITEMS OF PERSONAL PROPERTY (Value based on appraisal attached as Exhibit "D"): Ladies 18 kt. Yellow Gold Wedding Ring - 5225.00 Men's Elgin Pocket Watch - 7 Jewel ------ 110.00 Men's Waltham Railroad Pocket Watch -- 400.00 TOTAL JEWELRY 5735.00 4. CAPITAL BLUE CROSS - Refund I Reimbursement Checks 5. ALLFIRST BANK -Checking Account No. 00771 - 9110 - 2 (Value based on bank statement attached as Exhibit "E") 6. BLUE CHIP FEDERAL CREDIT UNION -Account No. 8860 (Value based on Share Withdrawal attached as Exhibit "F") 7. AMERICAN EXPRESS -Extra Income Fund Scheduled Redemption 8. RAILROAD RETIREMENT CHECK 9. AMERICAN EXPRESS -Extra Income Fund Account No. 1251257964 5 002 (Value based on letter attached as Exhibit "G") 10. COMCAST -Refund Check 11. CAPITAL BLUE CROSS -Prescription Refunds 12. REAL ESTATE TAX PRORATION 13. FURNACE MAINTENANCE CONTRACT PRORATION 14. NATIONWIDE MUTUAL FIRE INSURANCE CO. -Homeowner's Refund on $ 636.97 2,766.25 735.00 771.54 15,319.70 6,879.82 130.00 1,144.43 22,391.48 4.72 604.49 1,064.50 92.80 29.00 (If more space is needed, inseR additional sheets o/same size.) REV-1809~EX • (12.88) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN DOROTHY E. SHATTO 2002 - 0718 Joint A. B. C. Jointlyowned property: ITEM NO. LETTER FOR JOINT TENANT DATE MADE JOINT DESCRIPTION OF PROPERTY TOTAL VALUE OF ASSET DECD'S X INT. DOLLAR VALUE O DECEDENT'S INTEREST NONE TOTAL (Also enter on Line 6, Recapitulation) ~ NONE SCHEDULE F JOINTLY-OWNED PROPERTY (1/more space is needed, insert additional sheets o/same size.) REV-1510~EX + (2.g7) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTERVIVOS TRANSFERS 8 MISC. NON-PROBATE PROPERTY DOROTHY E. SHATTO 2002 - 0718 THIS SCHEDULE MUST BE COMPLETED AND FILED IF THE ANSWER TO ANY OF THE QUESTIONS ON THE REVERSE SIDE OF THE COVER SHEET IS YES. ITEM NUMBER DESCRIPTION OF PROPERTY fntlutle name oRne trdnsleroe, meir refatironsliip to decetlenf. tlafe oRransrer DATE OF DEATH VALUE OF ASSET %OF DECD'S INTEREST EXCLUSION (if applicable) TAXABLE VALUE TOTAL (Also enter on Line 7, Recapitulation) ~ - _ NONE (If more space is needed, insert additional sheets of same size.) R,EV-i 511 EX + (7-88) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT DOROTHY E. SHATTO SCHEDULE H FUNERAL EXPENSES, ADMINISTRATIVE COSTS AND MISCELLANEOUS EXPENSES 2002 - 0718 ITEM NUMBER DESCRIPTION AMOUNT A. Funeral Expenses: 1. MYERS - HARNER FUNERAL HOME, INC. -Funeral Bill $ 6,916.00 2. CALVARY UNITED METHODIST CHURCH -Funeral Expenses 180.00 B. Administrative Costs: 1. Personal Representative Commissions: PATRICIA 8 JOSEPH S. HINKLE, JR. 5,000.00 Social Security Number of Personal Representative::172 - 36 - 0475 / 199 - 34 - 9420 Year Commissions Paid: 2. Estimated Total Attorney Fees: HAROLD S. IRWIN, III 5,000.00 3, Family Exemption: Claimant Relationship Address of Claimant at decedent's death: .~ Street Address City State Zip Code 4. Probate Fees: REGISTER OF WILLS - 279.00 C. Miscellaneous Expenses: 1. REGISTER OF WILLS -File Inventory and Appraisement 25.00 2. HAROLD S. IRWIN, III -Notary Fees 10.00 3. ALLFIRST BANK -Bank Charges for Estate Account 13.50 4. ALICIA D. STINE, TREASURER -Real Estate Taxes 1,375.19 5. SHARP'S LANDSCAPING -Property Maintenance 390.00 6. BAKER & PRICE -Jewelry Appraisal 15.00 7. BRICKER'S AUCTION SERVICE -Public Sale Expenses 2,210.00 8. RECORDER OF DEEDS -Realty Transfer Taxes 1,330.00 9. HAROLD S. IRWIN, III -Attorney Fees on Sale of Real Estate 275.00 10. JOHN LEVENDA -State Constable Expenses at Public Sale 150.00 11. THE SENTINEL-Advertise Estate 106.79 12. CUMBERLAND LAW JOURNAL-Advertise Estate 75.00 13. ALICIA D. STINE -Real Estate Tax Certification 1.00 14. WALTERS' SERVICES -Public Sale Expenses 83.74 15. EAST PENNSBORO TOWNSHIP -Sewer-Trash Bill 9.70 16. ALLFIRST BANK -Service Charge 10.00 17. SHARP'S LANDSCAPING -Lawn Mowing at Property 180.00 18. AMERICAN EXPRESS FINANCIAL ADVISORS -Financial Advisory Services 400.00 TOTAL $ 24,034.92 (1/more space is needed, insert additional sheets of same size.) s~EV=1512 EX + (1-93) SCHEDULEI COMMONWEALTH OF PENNSYLVANIA DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGES LIABILITIES AND LIENS RESIDENT DECEDENT s ca~r~c yr FILL NUM6Efi DOROTHY E. SHATTO 2002 - 0718 1. VERIZON -Phone Bill $ 82.64 2. PATRIOT NEWS CO. -Subscription Bill 56.70 3. HAROLD S. IRWIN, III -Invoice for Past Legal Services 400.00 4. EAST PENNSBORO AMBULANCE SERVICE, INC. -Medical Bill 60.00 5. PP & L -Electric Bill 90.57 6. PENNSYLVANIA-AMERICAN WATER COMPANY- Water Bill 22.73 7. EAST PENNSBORO township -Final Sewer-Trash BIII 9.70 8. PENNSYLVANIA-AMERICAN WATER CO. -Water Bill 8.31 9. QUANTUM IMAGING -Medical Bill 25.27 on (If more space is needed, insert additional sheets of same size.) REV-1513 EX + (2-87) COMMONWEALTH OF PENNSYLVANIA I SCHEDULE J INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT DOROTHY E. SHATTO 2002 - 0718 ITEM NUMBER NAME AND ADDRESS OF BENEFICIARY RELATIONSHIP AMOUNT OR SHARE OF ESTATE A. Taxable Bequests: 1. E. BENJAMIN SHATTO SON 1/2 RESIDUE AND TWO 241 YORK ST POCKET WATCHES CARLISLE PA 17013 2. ANNETTA McKILLIPS NIECE $2,000.00 2114 WEEPING WILLOW LN MT JOY PA 17552 3. LORI McALLISTER FRIEND $2,000.00 3483 VALLEY RD MARYSVILLE PA 4. HELEN K HILBISH SISTER WEDDING BAND 6711 SALEM PARK CR MECHANICSBURG PA 17050 5. PATRICIA 8: JOSPEH S HINKLE JR NIECE 8 SPOUSE $2,000.00 PLUS 4612 HAMPDEN AVE 2/3 RESIDUE CAMP HILL PA 17011 6. JOSEPH 8 ARETTA ACRI FRIEND $2,000.00 717 MEADOW OR CAMP HILL PA 17011 SHARE NONE on (It more space is needed, insert additional sheets o/same size.) r LAST WILL AND TESTAMENT I, DOROTHY E. 3HATT0, of 711 Meadow Drive, Camp Hill, Cumberland County, Pennsylvania, do hereby make, publish and declare this to be my last will and testament, hereby revoking all wills heretofore made by me. 1. I direct my personai representative to pay all of my debts, funeral and administrative expenses as soon as convenient after my decease. I direct that all inheritance taxes imposed or payable by reason of my death and interest and penalties thereon with respect to all property, whether or not such property passes under this Will, shall be paid by my personal representative out of my estate. 2. I authorize and empower my personal representative to sell any realty and/or personalty owned by me at my death and not specifically devised or bequeathed herein, at public or private sale or sales and to give good and sufficient deeds and/or bills of sale therefore, in fee simple, as I could do if living. My representative is authorized and empowered to engage in any business in which I may be engaged at my death, for such period of time after my death as seems expedient to said representative. 3. I give, devise and bequeath all of my estate of whatever nature and wherever situate as follows: A. To my son, E. Benjamin Shatto,' Jr. my grandfather, Harry Erb's, railroad watch and my husband, E. Benjamin Shatto's, railroad watch; B. To my sister, Helen K. Hilbish, my mother's gold wedding band; C. To my niece, Annetta McKillips, the sum of $2,000.00; D. To my niece, Patricia Hinkle, the sum of $2,000.00; E. To my neighbor, Lori McAllister, the sum of $2,000.00; F. To my neighbors, Joseph Acri and Aretta L. Acri, or the survivor thereof, the sum of $2,000.00, share and share alike; and all the G. Rest, residue and remainder of my estate as follows: 1.) One-third to my son, E. Benjamin Shatto, Jr.; and the 2.) Balance to Patricia A. Hinkle and Joseph S. Hinkle, Jr., share and share alike, or the survivor thereof, or if they both predecease me, then to my son, E. Benjamin Shatto, Jr. 5. i nominate and appoint Patricia A. Hinkle and Joseph S. Hinkle, Jr. to be the co-personal representatives of my estate, to serve without bond. If they cannot or do not serve, then I nominate and appoint Harold S. Irwin, III, as my substitute personal representative, with the same powers and also without bond. 6. I suggest that my personal representative retain the services of the Law Offices of Harold S. Irwin, III, Carlisle, Pennsylvania in the settlement of my estate. IN WITNESS WHEREOF, I have hereunto set my hand and seal this day of June, 2001. ~dt,e~i.. L~',-d~.if~' (SEAL) DOROTHY E. SHATTO Signed, sealed, published and declared by the above-named person as and for a last will and testament, in our presence, who at said person's request, in said person's presence and in the presence of each other have hereunto set our names as subscribing witnesses. WE, DOROTHY E. SHATTO, RHONDA S. IRWIN and HEATHER A. BARBOUR, the testatrix and witnesses respectively, whose names are signed to the foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the testatrix signed and executed the instrument as her last will and that she had signed willingly, and that she executed it as her free and voluntary act for the purpose herein expressed, and that each of the witnesses, in the presence and hearing of the testatrix, signed the will as a witness and that to the best of their knowledge the testatrix was, at that time, eighteen years of age or older, of sound mind and under no constraint or undue influence. DOROTHY E. HATTO ~` ~'~ LY~J ~ RHONDA S. IRWIN ~1 ~f~ ~~~~~~- HEATHER A. BARBOUR COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND :ss: Subscribed, sworn to and acknowledged before me by DOROTHY E. SHATTOy the testatrix herein, and subscribed and sworn to before me by (3HON~} S ~ IRIbIN and HEATHER A. BARBOUR, witnesses, this 1ST day of June, 2001. 40 3 i ~ l i ~ ro.r S. ~ ar ',t..c i 'yo-; Comm: Bonn =+ares .art .r'no A. US Department of Housing 8 Urban Development SETTLEMENT STATEMENT THE INFORMATION CONTAINED IN eLOCNS E.G H.I AND UNE apt IS IMPORTANT TAX INFORMATION AND IS 9EING FURNISHED TO THE IRS. If VOU ARE REQUIRED TO FILE A RETURN, A NEGLIGENCE PENALTY OR OTHER SANCTION WILL BE IMPOSED ON VOU IF THIS ITEM IS REQUIRED TO BE REPORTED AND THE IRS DETERMINES THAT li HAS NOT BEEN REPORTED. B.Type of Loan 1. FHA 2. FmHA 3. Conv. Unins. 6. File No: 7. Loan.NO: 8. Mortgage Ins Case No: 4. VA 5. Conv. Ins. D. NGTE: this Corm is furnished to give you a statement of acNal saltlemanl costs. Amounts paid to antl by the settlement agent era shown. Items marked 'POC' were paid outside the closing; they are shown here for Inlormational purposes and are not Inclutled In the totals. D. Name and Address of Buyer: FLOYD D. WALKER FAYE L. WALKER E. Name and Address of Seller: DOROTHY E. SHATTO ESTATE F. Name and Address of Lender: NONE. G. Property Location: 711 MEADOW DR CAMP HILL, PA 17011 ` H. Settlement Agent: HAROLD S. IRWIN, III Place of Settlement: 35 EAST HIGH STREET CARLISLE PA 17013 I. Settlement Date: OCTOBER 11, 2002 J. SUMMARY OF BUYER'S TRANS ACTION: K. SUMMARY O F SELLER'S TRANSACTION: 100. GROSS AMOUNT DUE FROM BORROWER: 400. GROSS AMOUNT OUE TO SELLER: 101. Contract Sales Price 133,000.00 401. Contract Sales Price 133,000.00 102. Personal PropedY 602. Personal Property 103. Selllement Charges tp Borrower (line 1dIN1) 2,28/.50 603. 104, d06. 105. d05. AtlJualmanta for Itsma paid by Seller In advance Adluatmsnts Igr Rama psld alter In advance 106. CityROwn Taxes 10111102 10 12/31/02 79.73 606. CityRawn Taxes 10/11102 i0 12/31102 79.73 lot. County Taxes d0r. County Taxes t 03. Scholl Taxes 10111102 TO 06/30/03 985.12 408. ScJlool axes 10/11102 TO 06130/03 905.12 t Og. Furnace Maintenance 10111102 TO OSIJ1/OJ 92.30 409. Furnace Maintenance 10/11102 TO 05/31103 92.00 110. d10. 111. 611. It2. a12. 120. GROSS AMOUNT DUE FROM BORROWER 1]8,411.80 120. GRO AMOUNT DUE O SELLER 114,15T.]0 200. AMOUNTS PAID BY OR FOR BORROWER: 500. REDUCTIONS IN AMOUNT DUE SELLER: 201. Deposit or Earnest Money 5.000.00 501. Excess Deposit 5,000.00 202. Principal amount of new loan(s) 502. Settlement char es to Seller (line 1a00) 1,fi06.00 203. Exlsling loan(s) taken subject to 503. Existing loan(s) taken subject to 20d. Spa. PayoM frsl morl age loan 205. 505. 206. 506. Payoff Second mortgage loan 20] 507. 208. 508. 209. 509. Adiuatmanla for ilema unpaid by Seller AEJualmenls for Ilam3 unpaid by Seller 210. CiryROwn Taxes 510. CIty77own Taxes 211. County Taxes 511. Gounty lazes 212. School Taxes 512. School Taxes 213. Water15ewar 513. Waled ewer 21d. 514. 215. 515. 216. 518. 217. SV. 218. 513. 219. 519. 220. TOTAL PAID BYIFOR BORROWER 5.000.00 520. TOTAL REDUCTIONS FROM SELLER 8,608.00 ]00. CASH AT SETTLEMENT TO/FM BORROWER 800. CASH AT SETTLEMENT TOIFM SELLER ]Ot. Gross amount tlue Irom Borrower (line 120) 136,ad 1.80 601. Grass amount due to 6eaer 13a,15].30 702. Less amounts paid by/for Bpnower (line 220) 5,000.00 602. Less retluclions hour Seller (line 5201 6,fi06.00 307. CASH FROM _TO BORROWER 1J1,N1.80 807. CASH FROM _TO SELLER 127,551.70 I have carefully reviewed this Settlement Statement and to the best of my knowledge antl belie( it is a true antl accurate statement of all receipts antl disbursements matle on my account or by me in Nis transaction. I lunher cenily that I have receivetl a copy of this HUDd Selllement Statement. I direct and authorize Iha SetHemenl Aganl to make the tlistributlons intllcaled for my acwunl, recognizing that the Settlement Agent is not responsible for the accuracy ar validity of the d15Dursemenl amounts or the completeness of charges ppde by others. Any interest earn¢tl on funds tleposited with Selttement Agent hereunder may be relainetl by Settlement Agent. ~ ~ ,. ~ i ~z c~~ ~ ~ ~L~ u~~'-l'c°e ti L. Executor To the best of my knowledge, the HUD1 Selllement Statement which I have dr~pared is a Iva 8 accurate account of the luntls which were received and have/well Da tlispursetl the undersigned as patl of the setement of this tr section. /~A` /O~~( SETTLEMENT AGENT HAR D S. Ill N, III DATE L. SETTLEMENT CHARGES ~ Pa e 2 FTPA3-HUD-1 REV, (4/90) 700. TOTAL SALES/BROKER'S COMMISSION: BASED ON PRICE $ ~ % _ $ Division of Commission (line 700} as follows: 701. $ to PAID FROM BUYER'S FUNDS AT SETTLEMENT PAID FROM SELLER'S FUNDS AT SEttLEMENT 702. $ to 703. Commission paid at settlement 600. ITEMS PAYABLE IN CONNECTION WITH LOAN _801. Loan Ori ination Fee % to 802. Loan Discount % to 803. Appraisal Fee to 804. Credit Re ort to _805. Lender's Inspection Fee to 806. Mortgage Ins. App. Fee to 807. DocumentPreparahon to 608. lax Service fee to 809. Underwritin Fee to 810. Processing Fee to 811. Flood Inspection Fee to 812. Overnight Mail Fee to 913. to 900. ITEMS REQUIRED 8Y LENDER TO BE PAID IN ADVANCE 901. Interest from to / day X days 902. Mort age Insurance Premium for months to 903. Hazard Insurance Premium for 01 year to pOC 904. 1000. RESERVES DEPOSITED WITH LENDER 1001. Hazard Insurance months Q per month 1002. Mortgage Insurance months per month - 1003. City/Town Taxes months per month 1004. County Taxes months per month 1005. School Taxes months per month 1006. months per month 1007. Aggregate Adjustment 1100. TITLE CHARGES 1101. Settlement or Closin Fee to 1102. Abstractor Title Search to 1103. Title Examination to 1104. Title Insurance Binder to 1105. Document Preparation to 1106. Notary Fees to 1107. Attorney Fees to HAROLD S. IRWIN, III 925.00 275.00 (includes item numbers: 1708. Title Insurance to (includes item numbers: 1109. Lender's Coverage $ 1110. Owner's Coverage $ 111 t. Endorsement Fees 1112. Overnight Mail Expenses to 1200. GOVERNMENT RECORDING AND TRANSFER CHARGES 120t. Recordin Deetl $29.50 Mort a e $ Other $ 29.50 1202. local Transfer Tax Deed $1,330.00 1,330.00 1203. State Transfer Tax Deed $1,330.00 1,330.00 1204. 1205. 1300. ADDITIONAL SETTLEMENT CHARGES 1301. Pest Inspection to 1302. Water Certification to 1303. Tax Certifcation to ALICIA D. STINE, TAX COLLECTOR 1.00 1304 to 1305. 1306. 1400. TOTAL SETTLEMENT CHARGES (enter on Iinea 103, Sec. J antl 502, See. K) 2,284.50 1,606.00 1 nGEHI WIIN,IISMER f:VXNECf 14%PAVER IOFNIIFICAiION NUMBER IF}HF CORRECT T4%PnvlR IOENTI{ICA}pN NUMBER I9 NOT PROVIOEO.SEILER MgYBESVBJECi iO CNIL OR CRfMINAL PEMOLTIE$IMPOSEDBYLOW I I! M F., NRIICII CONII,INS V1151NFOPMPIIOH BHOULD BE CHECKED fOP PCCURLCV. UNDEp PENALTIES OF pERJVgV, I CERTIFY LH1T THE ! I.N. SMWN IN iNl$ $TRTEMENT I$ NV CORRECT T4%pAYEp IOENTIFIGTION HUMBER. WARNING'. IT IS q CRIME TO KNOWINGLY MANE FALSE STATEMENT TO THE UNITED STATES ON THI$ OR ANV $IMIUR FORM. PENALTIE$ I/PON CONVICTION CAN INCLUDE A FINE AND IMPRISONMENT. FOR DETAlL55EE TITLE 1B U$ CODE $ECTION51001 ANp 1010 Any interest earned on lands deposited with Setttamenf Agent hereunder may tre retained by Settlement Agent. ;x.Z.~. ~ ,' ~ " ''" ~~~ ~ BRICKERS AUCTION t~-CC,~ 9 -,2 a ti a- i Buy ~ Sell on Commission -Complete Sale Service 93 Texaco Rd., Mechanicsburg, PA 17055 766-5785 Personal Property of D U 12c..~ Y jv~/ Address Sold At Publie Sale ~ ~~ ~(~ 20 ~ Z Outstanding Total Sale ~ ~ ~ ~ 5 Total Checks 3 ~'~ Total Cash Cash After Payout Expenses Auctioneer A Clerks ~ ~~ ~~ Aar. cost ~ •, 0 J Property Fee Sale Setup or Help ~U ~ , ~~ Total Expenses ~~N~ 33Gs ~ ~,~ ~s ~~ , Thank You For Selecting Chuck Bricker, Auctioneer & Stall ~'' allfirst E BENJAMIN SHATTO DECD 11/20/82 OR DOROTHY E SHATTO 4612 HAMPDEN AVE CAMP HILL PA 17011-1720 Page i o! 3 _Rela__tion_ship With Interest Ju/y ti, 2002 Mru August 5, 2002 E Benjamin Shatto ~-_ -~-i __ - - _ - Acct No 00771-9110-2 a a1lNrst.com A 24-hour --- Deed 27/20/82 Customer Service Or Dorothy E Shatto 2-800-533-0630 Activity Summary Number of checks safekept 8 Balance on 07/05 S4,721.57 Annual percentage yield earned 0.252 Deposits and additions 10,852.40 Avg. daily ledger balance 311,222.35 Checks - Avg.daily collected balance S11,181.17 galena on 08/0 15,319.70 Interest earned this statement 52.37 5 Interest paid this statement 52.37 Interest paid this year 510.07 Days covered by this statement 31 Deposits and additions Date Des<npbon Amount 07/15 CASH DEPOSIT S8,938.63 07/24 CASH DEPOSIT _ Syy-00 08/05 DEPOSIT _ 1,367.40 08/05 INTEREST PAID 2.37 510,852.40 Checks Denotes missing sequence n umber Numoer Date Amount Numper Date Amount Number Dafe Amount 2535 07/12 ~' S60.00 2538 07/31 -~ 510.85 2541 07/31 - S15J4 2536 07/15 34.41 2539 08/01 - 64.34 2542 08/05 12.58 2537 07/17 - 40.00 2540 08/05 16.35 5254.27 We are safekeeping yow checks for yaw convenience. 000347 0001-98317501865 050 .~ ~~ b ~~~ ~' ~~~~e ~ ~ ~~ -Since 1939- 144 SUewberry Square • Harrlaburg, PA 17101 • Phone 232-8425 J2 L~ /O Z cd.,,~ ~~ , ~° .~``~ !' '~~ c ~ -~ ~'~`' %!~ /~~ /~~ ~ .%,~ 7 J~,~cw~ SC/~UC ~~~~ ~~ ~ ~~ ..~ ~` ~`` ~~~ :ar JF ? ACCOUNT __ PREVIOUS ij TRAN5ACT10N INTEREST PRINCIPAL z NEW BALANCE NUMBER ~I-gAnsaC'ioN BALANCE ° AMOUNT 8860 A 082802 6879.82 SW 68'19.82 .00 CHK# 056414 REF# 701717 SHARE WITHDRAWAL REC 5094 PAYEE: ESTATE OF DOROTHY E SHATTO TELLER: MCT DATE: 08/28/02 TIME: 14:04:11 CHECK RECEIVED BY: DOROTHY E SHATTO 711 MEADOW DR CAMP HILL, PA 17011 FEDERAL SUE CREDIT UNION '~ 5050 Derry Street Harrisburg, PA 17111 Telephone (717) 564-3081 FAX (717)564-1469 FEDERAL No. 56414 sue CREDIT UNION cHK# 056414 ' ~~''J 5050 Derry Street - t Harrisburg, PA 17111 REF~t 701717 Telephone (717) 564-3081 ~ ~rAX (717) 564-1469 Mid-Atlandc Corp FCU~ ~ 60-875&~ PA7 BLUE CHIP Middletown Pa-,7os~ xals FCU ~b$7~~d~Is~B~Gt~ • • • SIX THOUSAND EIGHT HUNDRED SEVENTY NINE AND 87(100 DOLLARS"' Ili DAtE AMOUNT -.~ TO THE ORDER OF '~ - .. Q.$/2$:/07 ••6879:82•' ~` I ESTATE OF DOROTHY.E SHATTO. CLOSE ACCOUNT vlato a~a,BO tra~rs- t j '~.:i. +t`D56:4.i.4al•. ~23'>a3.8::75.~SQ~.n~Z';~;ir.38~.i.3nlii~flkiu!~ j ~a i:1--~ .___ --- - - ~ TRANSACTION RECEIPT :~ ~rB915 bkly6lh~4~o `J4+)3 `)Y43V'~ 1°5 [, 0 i\IL ''•Ith.i nl, elf J ~J iJSI'r Y'J1 ~d V79.~4 Deposits may not be available far immediate withdrawal. BS-0geQA-0110 PK 1000 • • AMERIOW El~RE55 September 16, 2002 Harold S. Irwin, III Hitner House, Suites 201 and 202 35 East High Street Carlisle, I'a 17013 RE: Estate of Dorothy Shatto Dear Mr. Irwin: Financial Advisors Advanced Advisor Grot. Wayne A. Logue, CFP Senior Financial Advisor Ce«ifietl Financial Planner American Express Financial Advisors Inc. IOS Lite Insurance Company Suite 200 342 Narih Front Street Wonnleysburg, PA 17043 Bus. 7~ 7.975.0202 Bus. 800.975.6680 Fax. 717.975.2700 Dorothy Shatto had one (1) account with my office. The account is an Extra Income Fund, account # 1251257964 5 002, and the ownership was Dorothy E Shatto. At the time of her death, August 5, 2002, the account value was $22,391.48. 1f I can be of any further service, please contact me at 717-975-0202. Wayne .Logue American Express Financial Advisor Sincerely, ~~~ ~J`~1.+~ 4. It Insurance and annmbes are i55ueJ by IDS' ide Insurance Company, an Av+:ncm Eroiau company BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE r INHERITANCE TAX ~~ REV-1593 E% ~FP fAl-V3) RECORD ADJUSTMENT HAROLD S IRWIN STES 201 202 35 E HIGH ST CARLISLE RCG -- DATE 03-05-2004 ~.,. ESTATE OF SHATTO DOROTHY E DATE OF DEATH 08-05-2002 FILE NUMBER 21 02-0718 III ~~~ ~~ r ~ '`~2 COUNTY CUMBERLAND ACN 101 Amount Remitted ~A;'~~013 , - MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. CUT ALONG THIS LINE - RETAIN LOWER PORTION FOR YOUR RECORDS t ---------------------------------------------------------------------------------------------------------------- REV-1593 EX AFP (01-03) ~[* INHERITANCE TAX RECORD ADJUSTMENT ** ESTATE OF SHATTO DOROTHY E FILE N0. 21 02-0718 ACN 101 DATE 03-05-2004 ADJUSTMENT BASED ON: BOARD OF APPEALS REFUND VALUE OF ESTATE: 1. Real Estate (Schedule A) (1) 133,000.00 2. Stocks and Bonds (Schedule B) (2) .00 3. Closely Held Stock/Partnership Interest (Schedule C) (3) .00 4. Mortgages/Notes Receivable [Schedule D) (4) .00 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) 51,993.21 6. Jointly Owned Property (Schedule F) [6) .00 7. Transfers (Schedule G) (7) .00 8. Total Assets (8) 184, 993.21 DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Administrative Costs/ Miscellaneous Expenses (Schedule H] (9) 31,978.74 l0 Debts/Mort a e Liabilities/Liens (Schedule I) (10) 756.35 . 11. g 9 Total Deductions (11) 32, 735.09 12. Net Value of Tax Return (12) 152, 258.12 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13) .00 te Subject to Tax f E t t V l N (14) 152, 258.12 14. ue o s a a e TAX: 15. Amount of Line 14 at Spousal rate (151 . 0 0 X 0 0 = . 0 0 16. Amount of Line 14 taxable at Lineal/Class A rate (16) 48,351.04X 045= 2 ,175.80 17. Amount of Line 14 at Sibling rate (17) 225 . 00 X 12 = 27.00 18. Amount of Line 14 taxable at Collateral/Class B rate (18) 103 , 682. 08 X 15 = 15 , 552.31 19. Principal Tax Due (19) 17 ,755.11 ~ nn vn~~,a ~ v. DATE NUMBER INTEREST/PEN PAID (-l AMOUNT PAID 10-25-2002 CD001774 887.76 17,798.36 TOTAL TAX CREDIT 18,686.12 BALANCE OF TAX DUE 931.O1CR INTEREST AND PEN. .00 TOTAL DUE 931.O1CR * IF PAID AFTER DATE INDICATED, SEE REVERSE ( IF TOTAL DUE IS LESS THAN 51, NO PAYMENT IS REQUIRED. FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRI, YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) O~1 PAYMENT: Detach the top portion of this Notice and subwit with your payment wade payable to the nave and address printed on the reverse side. -- Make check or woney order payable to: REGISTER OF WILLS, AGENT. REFUND (CR): 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^ CREV-13137. Applications are available at the Office of the Register of Wills, any of the 23 Revenue District Offices or from the Department's 24-hour answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and / or speaking needs: 1-800-447-3020 (TT only). REPLY TD: Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Past Assessment Review Unit, Dept. 2806D1, Harrisburg, PA 17128-0601, Phone C717) 787-6505. DISCOUNT: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (5%) discount of the tax paid is allowed. PENALTY: The 15% tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and mat paid before January 18, 1996, the first day after the end of the tax amnesty period. INTEREST: Interest is charged beginning with first day of delinquency or nine C9) months and one (1) day from the date of death to the date of payment. Taxes whi ch became delinquent before January 1, 1982 bear interest at the rate of six C6%) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1 , 1982 will bear interest at a rate which will vary from calendar yea r to calenda r year with that rate announced by the PA Department of Revenue. The applicable interest rates far 1982 through 2003 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 20% .000548 1987 9% .000247 1999 7% .000192 1983 16% .000438 1988-1991 11% .000301 2000 8% .000219 1984 11% .000301 1992 9% .000247 2001 9% .000247 1985 13% .000356 1993-1994 7% .000192 2002 6% .000164 1986 10% .000274 1995-1998 9% .000247 2003 5% .000137 --Interest is calcul ated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen C15) 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. BOARD OF APPEALS DEPT. 281021 COMMONWEAL-TH OF PENNSYLVANIA HARRISBURG, PA 17128-1021 DEPARTMENT OF REVENUE - ~` HAROLD S IRWIN III ESQ STES 201 202 35EHIGHST CARLISLE PA 17013 IN RE ESTATE OF: SHATTO DOROTHY E DOCKET NO.: TAX TYPE: APPEAL TYPE FILE NUMBER: ACN: APPRAISEMENT PETITION FILED; EXAMINER: 0315536 Inheritance Refund 2102-0718 101 12/10/2002 7/24/2003 DONNA E ALIMENT Direct Dial: (717) 783-7894 Fax: (717)787-7270 Email: daument@state.pa.us March 2, 2004 MAILING DATE DECISION AND ORDER On May 16, 2003, Petitioner filed a supplemental inheritance tax return in order to report additional assets, claim additional debts and deductions, delete an asset from the original Schedule E and request a resulting $942.69 refund. The Department's appraisement and assessment of the supplemental return on June 23, 2003 made none of the requested additions, corrections or deletions, and Petitioner was advised to file a refund petition with the Board. The Board finds that the following adjustments to the appraisement and assessment of the original return are in order: 1. Delete item E-#11 in the amount of $604.99 as it was included in E-4; 2. Increase allowable personal representative commission from $5,000.00 to $8,400.00; 3. Increase allowable attorney fee from $5,000.00 to $9,150.00; 4. Increase H-C-1 filing fees from $25.00 to $153.00; 5. Increase H-C-3 bank charges from $13.50 to $27.32 6. Increase I-5 PPL charges from $90.57 to $105.79; SHATTO D~ROT~iY E BOARD DOCKET NO. 0315536 Page2of3 7. Increase I-6 American Water charges from $22.73 to $31.04; 8. Decrease I-9 Quantum Imaging charges from $25.27 to $2.17. In addition, the appraisement and assessment of the supplemental return shall be adjusted to reflect the following additional items: 1. Schedule E asset, IRS refund of $27.00; 2. Schedule H claim for headstone engraving of $80; 3. Schedule H claim for Pa. 2002 income tax of $7.00; 4. Schedule H claim for tax preparation fee of $165.00. The net result of these additions and adjustments will be the decrease in total Schedule E assets from $52,570.00 to $51,993.21; the increase in total Schedule H deductions from $24,034.92 to $31,978.74; the increase in total Schedule I debts from $755.92 to $756.35; and the decrease in the net taxable estate from $160,779.96 to $152,258.12. We find, however, that the total overpayment is $931.01, as shown by the attached computation. Accordingly, it is hereby Ordered that the petition for refund is granted-in-part. The Department is directed to make the aforementioned additions and adjustments to the original and supplemental schedules E, H and I. It is further Ordered that the estate be issued a cash refund, plus appropriate interest, of the resulting $931.01 overpayment. FOR THE BOARD OF APPEALS JOSEPH R. SLEEK, MEMBER SHATTO DOROTHY E BOARD DOCKET NO. 0315536 Page3of3 COMPUTATION OF OVERPAYMENT $152,258.12 Net Value of Estate - 510.00 ~equest of two watches - 225.00 equest of ring - 8.000.00 Four bequests of $2,000.00 $143,523.12 Residue $ 2,175.80 Tax at 4.5% on $48,351.04 ($510.00 watches and 1/3 residue, $47,841.04) 27.00 Tax at 12% on $225.00 ring 15.552.31 Tax at 15% on $103,682.08 ($8,000.00 cash bequests and $95,682.08 residue) $17,755.11 Total Tax Due - 887.76 5% Discount $16,867.35 Net Tax Due - 17,798.36 Tax Paid 10-25-02 $ 931.01 Overpayment ANY APPEAL FROM THIS DECISION MUST BE FILED WITH THE BOARD OF FINANCE AND REVENUE, 1101 SOUTH FRONT ST., SUITE 400, HARRISBURG, PA 17104, WITHIN NINETY (90) DAYS OF THE MAILING DATE OF THIS DECISION. TELEPHONE (717) 787-2974. A CASH REFUND WILL BE MAILED TO YOU BY THE BUREAU OF INDIVIDUAL TAXES. IF YOU REQUIRE THIS INFORMATION IN AN ALTERNATE FORMAT UNDER THE PROVISIONS OF AMERICANS WITH DISABILITIES ACT OF 1990, PLEASE CALL (717) 783-3664, OR FOR SERVICES FOR TAXPAYERS WITH SPECIAL HEARING AND SPEAKING NEEDS: 1-800-447-3020 (TT ONLY). COMMONWEALTH OF PENNSYLVANIA BUREAU OF INDIVIDUAL TAXES DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION DEPT. 280681 INHERITANCE TAX HARRISBURG, PA 17128-8681 STATEMENT OF ACCOUNT REY-1607 E% AFP (R1-037 ~r;,;,< _ DATE 03-29-2004 '3~=-: ESTATE OF SHATTO DOROTHY E DATE OF DEATH 08-05-2002 FILE NUMSER 21 02-0718 ((~~ ANR ~~ ~}' ~ '~~ ' COUNTY CUMBERLAND HAROLD S IRWIN 1'T I ACN 101 STES 201 202 Amount Remitted 35 E HIGH ST ~. -_,. CARLISLE (,~~~; 17013 MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, submit the upper portion of this fora with your tax payment. CUT ALONG THIS LINE - RETAIN LOWER PORTION FOR YOUR RECORDS 1 ---------------------------------------------------------------------------------------------------------------- REV-1607 EX AFP (01-03) ~~~ INHERITANCE TAX STATEMENT OF ACCOUNT ~~~ ESTATE OF SHATTO DOROTHY E FILE N0. 21 02-0718 ACN 101 DATE 03-29-2004 THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECDRD ADJUSTMENT: 03-04-2004 PRINCIPAL TAX DUE: PAYMENTS (TAX CREDITS): 17,755.11 PAYMENT DATE RECEIPT NUMBER DISCOUNT (+) INTEREST/PEN PAID C-) AMOUNT PAID 10-25-2002 CD001774 887.76 17,798.36 03-10-2004 REFUND .00 931.01- TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. * IF PAID AFTER THIS DATE, SEE REVERSE I TOTAL DUE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN 51, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ) 17,755.11 .00 .00 .00 PAYMENT: Detach the top portion of this Notice and subnit with your payment Wade payable to the nano and address printed on the reverse side. -- If RESIDENT DECEDENT hake check ar money order payable to: REGISTER OF WILLS, AGENT. -- If NON-RESIDENT DECEDENT Wake check or honey order payable to: COMMONWEALTH OF PENNSYLVANIA. REFUND CCR): A refund of a tax credit, which was not requested on the Tax Return, nay be requested by conpleting an °Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-13137. Applications are available at the Office of the Register of Wills, any of the 23 Revenue District Offices or from the Department's 24-hour answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and / or speaking needs: 1-800-447-3020 (TT only). REPLY T0: questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Past Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601, phone (717) 787-6505. DISCOUNT: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent CS%) discount of the tax paid is allowed. PENALTY: The 15% tax amnesty non-participation penalty is conputed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) months and one C1) 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 C6%) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 1982 will bear interest at a rata which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates far 1982 through 2004 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 20% .000548 1988-1991 11% .000301 2001 9% .000247 1983 16% .000438 1992 9% .000247 2002 6% .000164 1984 11% .000301 1993-1994 7% .000192 2003 5% .000137 1985 13% .000356 1995-1998 9% .000247 2004 4% .000110 1986 10% .000274 1999 7% .000192 1987 9% .000247 2[100 8% .000219 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen [157 days beyond the date of the assessment. If payment is made after the interest computation data shown on the Notice, additicnal interest oust be calculated. ~~~ REV-1500 EX (6.00) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 DECEMBER 16, 1920 4. Limited Estate X 6. Decedent Died Testate (Attach copy of Will) EX. A _ 9. Litigation Proceeds Received HAROLD S. IRWIN, III 717-243.6090 _ s. rcemamcer necurn (dates of death pdor to 12-13-82) _ 5. Federal Estate Tax Return Req 8. Total No. of Safe Deposit Boxes _ 11. Election to tax (Sec. 9113(A)) OFFICIAL USE ONLY 35 EAST HIGH STREET, SUITES 201/202 CARLISLE, PA 17013 ~ ~. 1. Real estate (scnedule a.) 1 V 133,000.00 2. Stocks and Bonds (Schedule B) (2) 0.00 3. Closely Held Stock/Partnership Interest (Schedule C) (3) 0.00 4. Mortgages and Notes Receivable (Schedule D) (4) 0.00 5. Cash, Bank Dep & Misc Personal Property (Sched E) (5) 51,993.21 6. Jointly Owned Property (Schedule F) (6) 0.00 7. Transfers /Misc. Property(Schedule G) (Schedule L) (7) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & AdminisVative Costs (Sched H) (9) 31,978.74 10. Debts, Mortgage Liabilities & Liens (Schedule I) (10) 758.35 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) 13. Charitable and Governmental Bequests (schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) a --t rn 'D to O w 184,993.21 (11) 32,735.09 rn'~, (12 152,258.12 (13) 0.00 (14) 1 S7 ASR 17 16. Amount of Line 14 taxable at lineal mte 17. Amount of Line 14 taxable at sibling rate 18. Amount of Line 14 taxable at collateral rate 19. Tax due l'1 g~-i 3 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT AUGUST 5.2002 t X 2. Supplemental Return _ 4a. Future Interest Compromise (for dates of death after 12-12-82) 7. Decedent Maintained a Living Trust (Attach copy of Trust) 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) X. _ (l0) 0.00 $ 48,468.18 x.045 = (16) 2,181.07 S 225.00 x .12 = (17) 27.00 $ 103,584.96 x .15 = (19) 15,534.74 (19) 17,742.87 FILE NUMBER 21 02 0718 COUNTY CODE YEAR NUMBER SOCIAL SECURITY NUMBER 193 - 36 - 2739 ( 20. Decedent's Complete Address: STREET ADDRESS 1711 MEADOW DRIVE CITY STATE ZIP CAMP HILL PA 17011 Tax Payments and Credits: 1. Tax Due (Page 1 Line 18) 2. Credits /payments A. Spousal Poverty Credit B. Pdor Payments $ / ~? C. Discount $ y . ! 3. Interest /Penalty if applicable D. Interest E. Penalty (,) $ r 7, 742. ~'/ Total Credits (A+B+C) (2) $ ~ ~osls. S~ Total InteresVPenalty (D+E) (3) 4. If Line 2 is greater than Line 1 + Lihe 3, enter the difference. This is the OVERPAYMENT. ~f Check box on Page 1 Line 20 to request a refund (4) $ 9'1z • ~ 4 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. B. Enter the total of Line S+SA. This is the BALANCE DUE. Make Check Payable to: REGISTER OF (5) (58) AGENT BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: yes a. retain the use of income of the property transferred : ................................... _ b. retain the right to designate who shall use the property trensferted or its income; ........ _ c. retain a reversionary Interest; or ........................................................................... _ d. receive the promise for life of either payments, benefits or care? ............................... _ 2. If death occurted on or before December 123, 1982, did decedent withln two years preceding death transfer property without receiving adequate consideration? 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 "intrust 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? ...... TO ANY OF THE ABOVE QUESTIONS IS YES Under penalties of perjury, I declare that I have examined this return, incluc knowledge and belief, it is true, correct and complete. Declaration of preparer preparer has any knowledge. OF 4612 35 EAST HIGH STREET. CARLISLEIPA 17013 hor dates of dean on or after July 1, T954 antl before Ja surviving spouse is 3% [72 P.S. Section 9116 (a)(1.1)(i)]. No X X X X N/A X X G AND FILE IT AS PART 1 :companying schedules and statements, and to the best of my than personal representative is based on all information of which on /~ .2003 MAY ~6 V , 2003 >fers to or for the use For dates of death on or after January 1, 1995, the fax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. Section 9116 (a)(1.1 )(ii)]. The statute does not exempt a Vansfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax retum are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. Section 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 P.S. Section 9116 (1.2)[72 P.S. Section 9116 (a)(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. Section 9116 (a)(1.3)]. A sibling is defned, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. REV-1503 EX + (4-86) COMMONWEALTH OF PENNSYLVANIA SCHEDULE B INHERITANCE TAX RETURN STOCKS AND BONDS RESIDENT DECEDENT ESTATE OF FILE NUMBER DOROTHY E. SHATTO 2002 - 0718 NUMBER NONE OF (If more space is needed, insert additional sheets of same size.) REV-1507 EX + {6-86) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE D MORTGAGES AND NOTES RECEIVABLE ESTATE OF FILE NUMBER DOROTHY E. SHATTO 2002 - 0718 NUMBER NONE (lf more space is needed, insert additional sheets otsame size.) REV-1508 EX + (2-87) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS AND MISCELLANEOUS PERSONAL PROPERTY w ~wic yr •- ~-••• •• DOROTHY E. SHATTO 2002 - 0718 1. CASH ON HAND 2. FURNITURE AND MISCELLANEOUS HOUSEHOLD GOODS (Value based on public sale prices -See attached Exhibit "C") 3. VARIOUS ITEMS OF PERSONAL PROPERTY (Value based on appraisal attached as Exhibit "D"): Ladies 18 kt. Yellow Gold Wedding Ring - $225.00 Men's Elgin Pocket Watch - 7 Jewel ------ 110.00 Men's Waltham Railroad Pocket Watch -- 400.00 TOTAL JEWELRY $735.00 4. CAPITAL BLUE CROSS -Refund /Reimbursement Checks 5. ALLFIRST BANK -Checking Account No. 00771 - 9110 - 2 (Value based on bank statement attached as Exhibit "E") 6. BLUE CHIP FEDERAL CREDIT UNION -Account No. 8860 (Value based on Share Withdrawal attached as Exhibit "F") 7. AMERICAN EXPRESS -Extra Income Fund Scheduled Redemption 8. RAILROAD RETIREMENT CHECK 9. AMERICAN EXPRESS -Extra Income Fund Account No. 1251257964 5 002 (Value based on letter attached as Exhibit "G") 10. COMCAST -Refund Check 11. REAL ESTATE TAX PRORATION 12. FURNACE MAINTENANCE CONTRACT PRORATION 13. NATIONWIDE MUTUAL FIRE INSURANCE CO. -Homeowner's Refund 14. I.R.S. -Income Tax Refund OF DEATH 636.97 2,766.25 735.00 771.54 15,319.70 6,879.82 130.00 1,144.43 22,391.48 4.72 1,064.50 92.80 29.00 27.00 on (If more space is needed, insert additional sheets of same size.) REV-1509 EX + (12-88) COMMONWEALTH OF PENNSYLVANIA SCHEDULE F INHERITANCE TAX RETURN JOINTLY-OWNED PROPERTY DOROTHY E. SHATTO A. B. C. 2002 - 0718 Ininflvownwd nronwrtv: ITEM NO. LETTER FOR JOINT TENANT DATE MADE JOINT DESCRIPTION OF PROPERTY TOTAL VALUE OF ASSET DECD'S °/ INT. DOLLAR VALUE O DECEDENT'S INTEREST NONE I V IAL (A150 entef On Vne tl, KeCdPILWffi100) I NONE REV-1510 EX + (2-87) (I(mo2 space is needed, insert additional sheets of same COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN SCHEDULE G INTERVIVOS TRANSFERS 8 MISC. NON•PROBATE PROPERTY DOROTHY E. SHATTO 2002 - 0718 THIS SCHEDULE MUST BE COMPLETED AND FILED IF THE ANSWER 70 ANY OF THE QUESTIONS ON THE REVERSE SIDE OF THE COVER SHEET IS YES. ITEM NUMBER DESCRIPTION OF PROPERTY InGUde name of the transferee. their relationship to deretlent, date oRransler DATE OF DEATH VALUE OF ASSET %OF DECD'S INTEREST EXCLUSION (If applicable) TAXABLE VALUE rorAL (Also en[er on une r, rtecapnlnanon) ~ NONE REV-1511 EX + (7-88) (If more space is needed, insert additional sheets o/same size.) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT DOROTHY E. SHATTO SCHEDULE H FUNERAL EXPENSES, ADMINISTRATIVE COSTS AND MISCELLANEOUS EXPENSES 2002 - 0718 ITEM NUMBER DESCRIPTION AMOUNT A. Funeral Expenses: 1. MYERS - HARNER FUNERAL HOME, INC. -Funeral Bill $ 6,916.00 2. CALVARY UNITED METHODIST CHURCH -Funeral Expenses 150.00 3. JAMES GINGRICH MEMORIALS -Headstone Engraving 80.00 B. Administrative Costs: 1. Personal Representative Commissions: PATRICIA & JOSEPH S. HINKLE, JR. 8,400.00 Social Security Number of Personal Representative::172 - 36 - 0475 / 199 - 34 - 9420 Year Commi l Attorney Fees: HAROLD S. IRWIN, III 9,150.00 3, Family Exemption: Claimant Relationship Address of Claimant at decedent's death: Street Address City State Zip Code 4. Probate Fees: REGISTER OF WILLS 279.00 C. Miscellaneous Expenses: 1. REGISTER OF WILLS -File Inventory, Appraisements and Account 153.00 2. HAROLD S. IRWIN, III -Notary Fees 10.00 3. ALLFIRST BANK -Bank Charges for Estate Account 27.32 4. ALICIA D. STINE, TREASURER- Real Estate Taxes 1,375.19 5. SHARP'S LANDSCAPING -Property Maintenance 570.00 6. BAKER & PRICE -Jewelry Appraisal 15.00 7. BRICKER'S AUCTION SERVICE -Public Sale Expenses 2,210.00 8. RECORDER OF DEEDS -Realty Transfer Taxes 1,330.00 9. HAROLD S. IRWIN, III -Attorney Fees on Sale of Real Estate 275.00 10. JOHN LEVENDA -State Constable Expenses at Public Sale 150.00 11. THE SENTINEL -Advertise Estate 106.79 12. CUMBERLAND LAW JOURNAL-Advertise Estate 75.00 13. ALICIA D. STINE -Real Estate Tax Certification 1.00 14. WALTERS' SERVICES -Public Sale Expenses 83.74 15. EAST PENNSBORO TOWNSHIP -Sewer-Trash Bill 9.70 16. ALLFIRST BANK-Service Charge 10.00 SUBTOTAL $ 31,406.74 REV-1511 EX + (7-88) (If more space is needed, insert additional sheets of same size.) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN DOROTHY E. SHATTO 2002 - 0718 ITEM NUMBER DESCRIPTION AMOUNT C. Miscellaneous Expenses (Continued): 18. AMERICAN EXPRESS FINANCIAL ADVISORS -Financial Advisory Services 400.00 19. PENNSYLVANIA DEPARTMENT OF REVENUE - 2002 Personal Income Taxes 7.00 20. STEPHEN S. SIMONIC -Preparation of 2002 Income Tax Returns 165.00 SCHEDULE C -GRAND TOTAL $ 31,978.74 SCNEDULEIi Subsection C. REV-1512 EX + (1-93) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN SCNEDULEI DEBTS OF DECEDENT, AGES. LIABILITIES AND LIENS DOROTHY E. SHATTO 2002 - 0718 ITEM DESCRIPTION AMOUNT NUMBER 1. VERIZON -Phone Bill $ 82.64 2. PATRIOT NEWS CO. -Subscription Bill 56.70 3. HAROLD S. IRWIN, III -Invoice for Past Legal Services 400.00 4. EAST PENNSBORO AMBULANCE SERVICE, INC. -Medical Bill 60.00 5. PP & L -Electric Bill 105.79 6. PENNSYLVANIA-AMERICAN WATER COMPANY-Water Bill 31.04 7. LLOYD & FAYE WALKER-Sewer-Trash Bill Proration 9.70 8. PENNSYLVANIA-AMERICAN WATER CO. -Water Bill 8.31 9. QUANTUM IMAGING -Medical Bill 2.17 (lf more space is needed, insert additional sheets of same size.) REV-1513 EX + (2-87) COMMONWEALTH OF PENNSYLVANIA I SCHEDULE J INHERITANCE TAX RETURN gENEFICIARIE RESIDENT DECEDENT DOROTHY E. SHATTO 2002 - 0718 ITEM NUMBER NAME AND ADDRESS OF BENEFICIARY RELATIONSHIP AMOUNT OR SHARE OF ESTATE A. Taxable Bequests: 1. E. BENJAMIN SHATTO SON 1/3 RESIDUE AND TWO 241 YORK ST POCKET WATCHES CARLISLE PA 17013 2. ANNETTA McKILLIPS NIECE $2,000.00 2114 WEEPING WILLOW LN MT JOY PA 17552 3. LORI McALLISTER FRIEND $2,000.00 3483 VALLEY RD MARYSVILLE PA 4. HELEN K HILBISH SISTER WEDDING BAND 6711 SALEM PARK CR MECHANICSBURG PA 17050 5. PATRICIA & JOSPEH S HINKLE JR NIECE 8 SPOUSE $2,000.00 PLUS 4612 HAMPDEN AVE 2/3 RESIDUE CAMP HILL PA 17011 6. JOSEPH 8 ARETTA ACRI FRIEND $2,000.00 717 MEADOW DR CAMP HILL PA 17011 OF NONE (lf more space is needed, insert additional sheets of same size.) Cumberland County - Register Of Wills Hanover and High Street Carlisle, PA 17013 Phone:(717) 240-6345 Date: 7/08/2004 IRWIN HAROLD S III 64 SOUTH PITT STREET CARLISLE, PA 17013 RE: Estate of SHATTO DOROTHY E File Number: 2002-00718 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 will become delinquent on: 8/05/2004 Your prompt attention to this matter will be appreciated. Thank You. Sincerely, GLENDA FARNER STRASBAUGH REGISTER OF WILLS cc: File Personal Representative(s) Judge Cumberland County - Register Of Wills Hanover and High Street Carlisle, PA 17013 Phone:(717) 240-6345 Date: 7/08/2004 HINKLE PATRICIA A 4612 HAMPDEN AVENUE CAMP HILL, PA 17011 RE: Estate of SHATTO DOROTHY E File Number: 2002-00718 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 will become delinquent on: 8/05/2004 Your prompt attention to this matter will be appreciated. Thank You. Sincerely, GLENDA FARNER STRASBAUGH REGISTER OF WILLS cc: File Counsel Judge Cumberland County - Register Of Wills Hanover and High Street Carlisle, PA 17013 Phone:(717) 240-6345 Date: 7/08/2004 HINKLE JOSEPH S JR 4612 HAMPDEN AVENUE CAMP HILL, PA 17011 RE: Estate of SHATTO DOROTHY E File Number: 2002-00718 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 will become delinquent on: 8/05/2004 Your prompt attention to this matter will be appreciated. Thank You. Sincerely, GLENDA FARNER STRASBAUGH REGISTER OF WILLS cc: File Counsel Judge BUREAU OF INDIVIDUAL TAXES INHER:'~fANCE TAX DIYISION DEPT. 280601 HARRISBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX 0.3 < <~l~°~ l0 HAROLD S IRWIN III STES 201 202 35 E HIGH ST °""' CARLISLE PA 17013 t'~'4~'~"'- "' REV-1547 EX AFP CO1-037 -DATE 06-23-2003 ESTATE OF SHATTO DOROTHY E DATE OF DEATH 08-05-2002 FJ,1rE NUMBER 21 02-0718 `'~~ C~NTY CUMBERLAND ACN 101 Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE - RETAIN LOWER PORTION FOR YOUR RECORDS ~ ---------------------------------------------------------------------------------------------------------------- REV-1547 EX AFP CO1-03~ NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF SHATTO DOROTHY E FILE N0. 21 02-0718 ACN 101 DATE 06-23-2003 TAX RETURN WAS: ( ) ACCEPTED AS FILED ( X) CHANGED SEE ATTACHED NOTICE RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: SUPPLEMENTAL RETURN N0. O1 1. Real Estate (Schedule A) (1) .00 NOTE: To insure proper 2. Stocks and Bonds (Schedule B) (2) .00 credit to your account, 3. Closely Held Stock/Partnership Interest (Schedule C) C3) .00 submit the upper portion 4. Mortgages/Notes Receivable (Schedule D) (4) .00 of this form with your 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) .00 tax payment. 6. Jointly Owned Property (Schedule F) (6) .00 7. Transfers (Schedule G) (7) .00 8. Total Assets C8) .00 APPROVED DEDUCTIONS AND EXEMPTIONS: .00 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9) 10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) .00 11. Total Deductions (11) .00 12. Net Value of Tax Return C12) .00 13. Charitable/Governmental Bequests; Non-elected 9113 Trus ts (Schedule J) C13) .00 14. Net Value of Estate Subject to Tax (14) 160,779.96 NOTE: If an assessment was issued previously, l ines 14, 15 and/or 16, 17, 18 and 19 will reflect figures that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate (15) • 00 X 00 = . 00 16. Amount of Line 14 taxable at Lineal/Class A rate C16) 51 , 191.66 X 045 = 2, 303.62 17. Amount of Line 14 at Sibling rate (17) 225.00 X 12 = 27.00 18. Amount of Line 14 taxable at Collateral/Class B rate C18) 109,363.30 X 15 _ 16,404.49 19. Principal Tax Due (19)= 18,735.11 TAY rRFi1TTSe PAYMENT DATE RECEIPT NUMBER DISCOUNT (+) INTEREST/PEN PAID C-) AMOUNT PAID 10-25-2002 CD001774 936.76 17,798.36 ^ IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. TOTAL TAX CREDIT 18,735.12 BALANCE OF TAX DUE .O1CR INTEREST AND PEN. .00 TOTAL DUE .O1CR ( IF TOTAL DUE IS LESS THAN 81, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) RESERVATION: Estates of decedents dying on or before December 12, 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 anv 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. PURPOSE OF NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Taz Act. Act 23 of 2000. C72 P.S. Section 9140). PAYMENT: Detach the top portion of this Notice and submit with your payment to the Register of Wills printed on the reverse side. --Make check or money order payable to: REGISTER OF HILLS, AGENT REFUND (CR): 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" CREV-1313). Applications are available at the Office of the Register of Wills, any of the 23 Revenue District Offices, or by calling the special 24-hour answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and / or speaking needs: 1-B00-447-3020 (TT only). OBJECTIONS: 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 within sixty C60) days of receipt of this Notice by: --written protest to the PA Department of Revenue. Board of Appeals, Dept. 281021, Harrisburg, PA 17126-1021, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. ADMIN- ISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601 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. DISCOUNT: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent C5%) discount of the tax paid is allowed. PENALTY: The 15% tax amnesty non-participation penalty is computed on the total of the tax and interest assess ed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-partici pation 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: Interest is charged beginning with first day of delinquency, or n ine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent bef ore January 1, 1982 bear interest at the rate of six (6%) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable intere st rates for 1982 through 2003 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 20% .000548 1987 9% .000247 1999 7% .000192 1983 16% .000438 1988-1991 11% .000301 2000 8% .000219 1984 11% .000301 1992 9% .000247 2001 9% .000247 1985 13% .000356 1993-1994 7% .000192 2002 6% .000164 1986 10% .000274 1995-1998 9% .000247 2003 5% .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY 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 Notice, additional interest must be calculated. REV-1470 EX (~88) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 INHERITANCE TAX EXPLANATION OF CHANGES DECEDENTS NAME FILE NUMBER Dorothy E Shatto 2102-0718 ~~~~~~~~~v v~ Deborah Washington ~ 101 ITEM SCHEDULE NO, EXPLANATION OF CHANGES Forwarded to Post Assessment Review Unit in reference to the reduction to schedule «E» Row Page 1 FIRST AND FINAL ACCOUNT OF JOSEPH S. HINKLE, JR. AND PATRICIA A. HINKLE, EXECUTORS FOR THE ESTATE OF DOROTHY E. SHATTO K Estate File No: 21 - 2002 - 0718 Date of Death: August 5, 2002 Date of Executor's Appointment: August 12, 2002 Date of Advertising - Sentinel: September 16, 23 and 30, 2002 - Law Journal: September 20, 27 and October 4, 2002 Accounting for the Period: August 12, 2002 through April 30, 2003 Purpose of Account: Joseph S. Hinkle, Jr. and Patricia A. Hinkle, Executors, offer this account to acquaint interested parties with the transactions that have occurred during their administration of this estate and to indicate the proposed distribution of the estate. IT IS IMPORTANT TO CAREFULLY EXAMINE THE ACCOUNT. REQUESTS FOR ADDITIONAL INFORMATION, QUESTIONS OR OBJECTIONS CAN BE DISCUSSED WITH: Joseph S. Hinkle, Jr. Patricia A. Hinkle 4612 Hampden Avenue Camp Hill, PA 17011 717 - 737 - 2275 Harold S. Irwin, III, Esquire 35 East High Street, Suites 2011202 Carlisle, PA 17013 717 - 243 - 6090 RECEIPTS OF PRINCIPAL Assets Listed in Inventory Fiduciary Value as of Date of Death) Acquisition Value 1. Real Estate located at 711 Meadow Drive, Camp Hill. Cumberland County, Pennsylvania 17011: $1 33,000.00 $133,000.00 2. Cash on Hand 636.97 636.97 3. Furniture and Miscellaneous Household Goods 2,766.25 2,766.25 4. Lady's 18 kt. Yellow Gold Wedding Ring 225.00 225.00 5. Men's Elgin Pocket Watch 110.00 110.00 6. Men's Waltham Railroad Watch 400.00 400.00 7. Capital Biue Cross -Prescription Reimbursement Checks 771.54 771.54 8. Allfirst Bank -Checking Account No. 00772-9110-2 15,319.70 15,321.16 9. Blue Chip Federal Credit Union -Account No. 8860 6,879.82 6,879.82 10. American Express -Extra Income Fund Scheduled Redemption 130.00 130.00 11. Railroad Retirement Check 1,144.43 1,144.43 12. American Express -Extra Income Fund Account No.1251257964 5 002 22,391.48 22,391.48 13. Comcast -Refund Check 4.72 4.72 14. Real Estate Tax Proration 1,064.50 1,064.50 15. Furnace Maintenance Contract Proration 92.80 92.80 16. Nationwide Mutual Fire Insurance Company -Insurance Refund 29.00 29.00 17. I,R.S. -Income Tax Refund 27.00 27.00 TOTAL RECEIPTS OF PRINCIPAL ........................................................................ $184,994.67 2 RECEIPTS SUBSEQUENT TO INVENTORY (Value When Received) 2003 04/10 Quantum Imaging & Therapeutic Associates -Refund ............................................ 23.10 04/30 American Express Financial Advisors Accounts -Increases in value through 04/30/03 .. 2,322.96 05/16 Pennsylvania Department of Revenue -Estimated Inheritance Tax Refund Due ..............942.69 TOTAL RECEIPTS SUBSEQUENT TO INVENTORY ........................................................$3,288.75 RECEIPTS OF PRINCIPAL (FIDUCIARY ACQUISITION VALUE} ............................................$184,994.67 RECEIPTS OF PRINCIPAL SUBSEQUENT TO INVENTORY ......................................................+3,288.75 TOTAL RECEIPTS OF PRINCIPAL ...........................................................................................$788,283.42 DISBURSEMENTS OF PRINCIPAL 2002 08/09 Register of Wills -Probate Fee ...............................................................................................$279.00 08/18 Allfirst Bank -Bank Charges for Estate Account .......... ...........................................................27.32 08/19 Alicia D. Stine -Real Estate Taxes ................................ ......................................................1,375.19 08/19 Patriot News -Subscription Bill ................................... ...........................................................56.70 08/19 Verizon -Phone Bill .................................................... ...........................................................82.64 08119 Calvary United Methodist Church -Funeral Luncheon . ...............................................180.00 08/24 Saker & Price -Appraisals ......................................... ...........................................................15.00 08/27 Tim Sharp -Lawn Work .......................................... .........................................................390.00 08/28 P P & L -Electric Bill ................................................... ...........................................................47.04 08/28 East Pennsboro Ambulance -Medical Bill ..................... ...........................................................60.00 08/28 Pennsylvania -American Water Company -Water Bill ..........................................................11.63 08/28 Myers - Harner Funeral Home, Inc ............................... ... . .. 6 916 00 . . .............................................. , . 09/16 Constable John Levenda -Public Sale Security ........... .........................................................150.00 09/18 Bricker's Auction -Public Sale Expenses ...................... ........ .. . 2 210 00 . . ......................................... , . 09/18 Harold S. Irwin, (II -Past Legal Services ....................... ... 400 00 ...................................................... . 09/30 P P & L -Electric Bill .............................. ... 43 53 .. ................. ........................................................... . 10/05 Pennsylvania -American Water Company -Water Bill .........................................................11.10 10/05 Waiters Services, Inc. -Public Sale Expenses ............. ...........................................................83.74 10/07 The Sentinel -Estate Advertising .................................. .........................................................106.79 10/11 Lloyd & Faye Walker -Sewer & Trash Proration 9 0 .......... ............................................................. .7 3 10/11 Recorder of Deeds -Realty Transfer Tax ...........................................................................1,330.00 10/11 Alicia D. Stine -Real Estate Tax Certification .................................................................. .........1.00 10/11 Harold S. Irwin, III -Real Estate Sale Attorney Fees ..................................................... .....275.00 10/12 Allfirst Bank -Lost Safety Deposit Box Charge ................................................................. .......10.00 10/14 Tim Sharp -Lawn Work ................................................................................................ .....180.00 10118 Cumberland Law Journal -Estate Advertising ................................................................. .......75.00 10/22 Pennsylvania -American Water Company -Final Water Bill ......................................... .........8.31 10/24 Register of Wills -Filing Costs ......................................................................................... .......25.00 10124 Register of Wills, Agent -Inheritance Tax ......................................................................... 17,798.36 10/24 Joseph S. Hinkle, Jr. and Patricia Hinkle -Partial Executors' Fee ................................... ..5,000.00 10/24 Harold S. Irwin, III -Notary Fees . ..................................................................................... .......10.00 10124 Harold S. Irwin, III -Partial Attorney Fees ........................................................................ ..5,000.00 10/28 P P & L -Final Electric Bill ................................................................................................ .......15.22 10/28 Quantum Imaging and Therapeutic Associates -Medical Bill .......................................... .......25.27 10/28 American Express Financial Advisors -Consultation Fee ................................................ .....400.00 2003 01/15 Joseph S. Hinkle, Jr. and Patricia Hinkle -Partial Executors' Fee .....................................2,100.00 01/15 Harold S. Irwin, III -Partial Attorney Fees .........................................................................2,100.00 01/25 Register of Wills -Filing Costs ..................................................................................................4.00 01/28 James Gingrich Memorials -Headstone E;~graving ...............................................................80.00 02112 Clerk Orphans Court - Filing Costs ..........................................................................................10.00 03/22 Stephen Simonic -Tax Preparation Fe's .............................................................................165.00 03/22 Pennsylvania Department of Revenue - 2002 Income Tax ........................................................7.00 05/16 Joseph S. Hinkle, Jr. and Patricia Hinkle -Balance Executors' Fee ..................................1,300.00 05/16 Harold S. Irwin, III -Balance Attorney Fee ..........................................................................2,050.00 05/16 Register of Wills -Filing Costs ..................................................................................................15.00 10/12 Register of Wills -Filing Costs for Account ...........................................................................+113.00 TOTAL DISBURSEMENTS OF PRINCIPAL ................................................................................$50,552.54 TOTAL RECEIPTS OF PRINCIPAL.......--~ ..................................................................................$188,283.42 TOTAL DISBURSEMENTS OF PRINCIPAL ................................................................................. -50,552.54 BALANCE FOR DISTRIBUTION ................................................................................................$137,730.88 4 PRIOR DISTRIBUTION 2002 10/16 E. Benjamin Shatto, Jr. -Watches ............................................ ..............................................510.00 10/24 Helen K. Hilbish -Wedding Band ............................................ ..............................................225.00 10/24 Annetta McKillips ....................................................................... ...........................................2,000.00 10124 Lori McAllister ........................................................................... ............................................2,000.00 10/24 Joseph and Aretta Acri ............................................................ ............................................2,000.00 10/24 Joseph and Patricia Hinkle .............................................. .................................. 2,000.00 10/24 Joseph and Patricia Hinkle .............................................. ................................ 40,000.00 TOTAL PRIOR DISTRIBUTIONS .................................................................................................$48,735.00 BALANCE FOR DISTRIBUTION .................................................................................................$137,730.88 TOTAL PRIOR DISTRIBUTIONS .................................................................................................. -48,735.00 FINAL BALANCE FOR DISTRIBUTION ......................................................................................$88,995.88 PROPOSED DISTRIBUTIONS TO BENEFICIARIES To E. Benjamin Shatto, Jr ...........................................................................................$42,998.63 To Joseph and Patricia Hinkle ...................................................................................................+45.997.25 TOTAL PROPOSED DISTRIBUTION .....................................................,,.....................................$88,995.88 In addition to the above accounting, the executors report that the American Express Financial Advisors Account remains open, is accumulating interest and/or other value and will continue to do so until the date of distribution. The executors intend to permit this investment to remain with American Express Financial Advisors in order to maximize the value to the beneficiaries until an appropriate time. All accumulated interest and/or other value thereon will be added to the amount available for distribution and divided between the residuary heirs in accordance with the last will and testament of the decedent at the time of distribution following confirmation of this account. s Joseph S. Hinkle, Jr. and Patricia Hinkle, executors under the last will and testament of Dorothy E. Shatto, deceased, hereby declare under oath [penalty of perjury] that they have fully and faithfully discharged the duties of their office; that the foregoing First and Final Account is true and correct and fully discloses all significant transactions occurring during the accounting period; that all known claims against the estate have been paid in full; that, to their knowledge, there are no claims now outstanding against the estate and that all taxes presently due from the estate have been paid. • ~ JOSE H S. H NKL , JR. ~~ PATRICIA HINKLE Sworn to and subscribed before me this Oday of May, 2003. Notary Public 6 ~~~ Q a o p ~ C """. o • C„f a a K _, m ~ ,_ -.+. ~ /~ _, O _ ~ ° a c '"= ~` a a ~ 7 a ... .. o ~ ~ ~~ ~ ~ r „_. o p ~----~ ~ ~ .~., n a ip ~, m ~~r A® n~ ^} ~' +~ i ~ ~ ~ fi ~, v: ~ ~ Yc t ~ , '`~ c,: .. ~ ~. Y '~ ~ ~ ~ ~. g ~~~_~ ~ ~ .~ ~$~ ~ n~Q ~ ~~~ .d~ f,? ri J 7 t<) 1 ~ ~ ~ ~~y r~ j• ~ ~ ~ ~ ~ .~ { Ica ~ ~~' ~ ~}, ~ p~, CS.:.. 4D q7 ~ ~~s~~ ~~. <w ~~ ~~ ~~~ ~~ ~~~ ~ ~~.~~ a~~~~~ Q .K" W -~< CT __~ .a -J Amended Inventory of the real and personal estate of DOROTHY E. SHATTO, deceased 1. HOUSE AND LOT OF GROUND AT 1711 MEADOW DRIVE, CAMP HILL, PA 17011 2. CASH ON HAND 3. FURNITURE AND MISCELLANEOUS HOUSEHOLD GOODS -See Attached Exhibit "A" 4. VARIOUS ITEMS OF PERSONAL PROPERTY Ladies 18 kt. Yellow Gold Wedding Ring - $225.00 Men's Elgin Pocket Watch - 7 Jewel ------ 110.00 Men's Waltham Railroad Pocket Watch -- 400.00 TOTAL JEWELRY $735.00 5. CAPITAL BLUE CROSS -Refund /Reimbursement Checks 6. ALLFIRST BANK -Checking Account No. 00771 - 9110 - 2 7. BLUE CHIP FEDERAL CREDIT UNION -Account No. 8860 8. AMERICAN EXPRESS -Extra Income Fund Scheduled Redemption 9. RAILROAD RETIREMENT CHECK 10. AMERICAN EXPRESS -Extra Income Fund Account No. 1251257964 5 002 11. COMCAST -Refund Check 12. CAPITAL BLUE CROSS -Prescription Refunds 13. REAL ESTATE TAX PRORATION 14. FURNACE MAINTENANCE CONTRACT PRORATION 15. NATIONWIDE MUTUAL FIRE INSURANCE CO. -Homeowner's Refund $133,000 00 636 97 2,766 ~ 25 735 00 771 54 15,319 70 6,879 82 130 00 1,144 43 22,391 48 4 72 604 49 1,064 50 92 80 29 00 .570 170 :SS: COUNTY OF CUMBERLAND PATRICIA HINKLE and JOSEPH S. HINKLE, JR., being duly sworn according to law, depose and say that they are the executors of the estate of DOROTHY E. SHATTO, late of East Pennsboro Township, Cumberland County, Pennsylvania, deceased, and that the within inventory made by them, the said executors, of the entire estate of said decedent, consisting of all of the personal property and real estate, except real estate outside the Commonwealth of Pennsylvania, and that the figures opposite each item of the inventory represer~ its fair value a~ of the date of decedent's death. Sworn to and subscribed before me i'Z~" day of February, 2003. r,o~ ., ~~~! s= ~I~; Ca1..~ ~. its '~i~, idl, t~,':)"i ~,;Y PU~Li~ CAFi~°SI_~ u!~'.~!. , COUP) ~ s ~ CU.,".~;;=nLANU MY GOi:"`~9; ~~CN E~< ~ ., i u5L-'P 22, 2M6 Date of Death: Day PATRICIA HINKLE Executrix OSEpH S. HINKLE, JR. AUGUST 2002 Month Year CL:~~~;~~I~ZCL~~ An inventory must be filed within three months after appointment of personal representative. A supplemental inventory must be filed within thirty days of discovery of additional assets. Additional sheets may be attached as to personalty or realty. See Article IV, Fiduciaries Act of 1949. uu ~ ~i t ~~ v ~ DU I. GCL '~~' ,I n I .ITEM _ ~_~r,:~ i ITEM ~,.~1y~ + LOT # ~ LOT # ® _ $ O ~ - + r---------------- 3 ~ 4 BUYER + BUYER i t ITEM i ITEM LOT # , LOT # + ® _ i - gds r c g + .BUYER + + ITEM + + LOT # _ ._.. r - + ~ @ _ $ r 7 ~ i g BUYER + ..BUYER + ~ + ITEM i iTEM LOT # ~ ~ LOT # + ® $ r + c r 9 1 10 s _ $ ~, L~ BUYER ~ _ _~.. _ BUYER ,~. + s ITEM i ITEM i LOT # + LOT + + _. r -.. '-- --- ----------------------r-----------------------------__-_. 11 ~" i 12 ~ '. BUYER + BUYER + i ITEM ~ 1TEM + LOT # ~J Q ; LOT # i , ® = ~ ~ ~ ~ _ $ 5 BUYER ITEM LOT # ® _ $~ 6 BUYER ..~ ITEM LOT ,p C~ _ $ ~ 1. $ . ~~ ovr~n ITEM - ~~ C1U.T. Ctt ITEM. i - ~ ~ LOT # - i ® - $ ~ Q $ 3 ~ i 4 BUYER ~ BUYER _ i ITEM `r 1 ITEM LOT # ~~ ~ LOT i ® _ $ ~ ® _ $ -= --- - ----- -------------_ ------i---------------------- ------ __ i BUYER ~ i 1 ITEM i LOT # ~ ~~ f ® - $ i BUYER. ` ITEM. 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CIIGCT jE CI-IFFY T(1TA1 : `"~" ~ur~n ITEM BUYER tSUY,Cti t ~~ ' i ITEM. i ~ LOT # i ITEM LOT # BUYER ITEM 1 ~ /0 /l. LOT # { 4 i BUYE i i ~ IT r ~ LOT # r ' v _ $ i ® _ $ r 6 i. ~ BUYER r ~ .ITEM LOT # - -- i i __$ ~ ® _ $ ..BUYER f ITEM LOT # 11 O ~ 12 BUYER ~ BUYER s ITEM ~ tTEM s LOT # - ~ i LOT # - ~. i Ca? $ i ® $ • 3 ~ BUYER ITEM LOT # C~ - $ 14 BUYER .., i ~ ITEM ~ LOT # ® _ $ . 1 BUYER 1 BUYER _ITEM ITEM LOT # - ~ LOT - CNGFT # / C41GGT T(1TAI ~ n. n.uu.~~. ~-r.~.. $ ~ ~ ~~'° uv ~ u ~ ~~ uv ~ ~n ~ , I ITEM t .ITEM t LOT # ~ LOT # r BUYER ITEM X. LOT # BUYER ITEM BUYER ITEM r LOT # BUYER _ ITEM '- _~ L~1 ---r -- ~ 4 i ,_. ~ BUYER i 1 ITEM i ~ LO # 1 --- -------- -- I - 1 I i i i i - ~ i t __ ~ ~ i t ~ 8 i w ~ ~ BUYER i 1~ ~ ~ ITEM LOT # i __ $ i ~ _ ~ - -r i 10 ~ BUY.ER ~ t _.. w~: t ~.. ITEM ~ LOT # i 11 BUYER ITEM ~ LOT # ------------- --------- i i fi~ ^- ~ 14 BUYER i ~ ITEM - ~ LOT # i ® - $ 16 RUNNING TOTAL SHEET # ~_ SHEET TOTAL ~ BUYER ITEM ~t BUYER ~ / ~ ITEM ~ LOT ~ _ $ • -----T--- ---------------------------- i i t t i ® _ ~ $- -~ i 4 -_--- --------------------------E----------------^-`----~~-___ BUYER e _-~ ITEM LOT # ~'. od - ~ 1 6 ~ BUYER t i ~. ITEM ~ t ~ LOT # _ --_ _ ® _~ { T- _.~_____~.,_____~r~..__+... __=_ I /~ 7 BUYER ~ ~ $ BUYER /_._/ r .~ i ~ ~ c ITEM ~ ~ ITEM i LOT # ~ ; LOT # i 9 ~ i 10 ` BUYER t BUYER _.._ ~... __~ . ~ . . _ ... ,~.. ,q ~ 1 .ITEM i ITEM LOT # i LOT # i i %' ® _ $ ~ ® _ $ -------------«------- --------T------------------------ 11 ~ 12 BUYER i BUYE ITEM 13 BUYER a ITEM / LOT # -- - _ _ - 15 BUYER ITEM S EET # i i i i - ~ LOT # ~ ' c~ _ $ , ® - $ ~ BUYER f 1 ~ ITEM LOT # I I 1 BUYER - - --- -------- ~._-~_ ITEM ~ D ~; LOT # ® _~ SHEET TOTAL $ _ $ 6. ~~) RI IAIAIIAI!'; T~1T41 $ ~~ ~ ~~~ ov r c.n ~~ Du 1Lr'S r ~ .ITEM i ITEM i LOT # - ~ ~ i LOT # - i ~ $ ~ ~ $ c 3 ~ 4 - _ _~ BUYER t .BUYER ~ ~ ~ ~ ITEM ~ ITEM LOT # ~ LoT # 5 ~ 6 BUYER ~ ~ BUYER .ITEM ~ ITEM i LOT # ~ LOT # _ i i ® _ $ { ® _ $ ~ $ t BUYER i i ITEM ~ LOT # i i r ~ _ $ .f 9 ` 10 BUYER. ~ t BUYER _.. i ITEM f i .ITEM. i LOT # ~ LOT # i i -r---------------------------- _._ 11 , 12 BUYER t BUYER i i ~ ITEM ~ ITEM LOT # , LOT # ® _ $ i ® _ $ __ -------------------- ---------T-----------------------------s= 13 i 14 BUYER _ i BUYER t i ITEM ~ ITEM LOT # i LOT # i ~ C~ $ j @ $ • ® _ `• _ 1 BUYER / , ~ / ~ 1 BUYEf~'1-_ -_ °'l ITEM i ® _ $ ! ® $ • SHEET # ~.~ SHEET TOTAL $ Rl INNWC~ TC1Td,l ~- / 1 \ (" vvrcn v ~i tSUYChi -- - ["` ITEM ~ ITEM LOT # ~ LOT # ~ _ $ :moo ~ ® _ ~ ~. __ __ _ __ _ _ __ _____ _______ _ _ . __ _______ ____ ________________y- -r----------- 3 ~ ,~ BUYER i BUYER i ITEM i ITEM LOT # Q i LOT # i C~ _ $ i ® _ $ ~ __ 5 i 6 BUYER i BUYER i ITEM i ITEM LOT # i LOT # - -- - i ® _ $ ~ ~ _ ~ ~ 8 .BUYER i i / ~ ITEM i ~ LOT # f I ® = ~_ ~ -~ ---------- - -------------~-------------_e-.------------ ---~ g i 10 SUPER ~ BUYER _ _ _. ._. .,- ~~.,, i ITEM , ITEM i LOT # ~ LOT # i i 11 ~ 12 BUYER i BUYER i ITEM ~ ITEM i LOT # ~ LOT # i C~ _ $ ; Cad = $ 13 `~ i 14 BUYER '~/ ~ BUYER i ITEM , ITEM LOT # LOT # 15 16 BUYER BUYER ~- / ITEM +> ITEM LOT # - ~ LOT - . ~~ SHEET #---~-~-- SHEET TOTAL $ RUNNING TOTAL $ ~~' ~~ ITEM i ITEM LOT # ~ LOT # - ~ `-~J ~ _ C~ $ ~ Q $ i BUYER fTEM i _# ~ t i i i ® _ $ i ~ -= 5 ~ 6 BUYER ~ BUYER f i ITEM i ITEM / i LOT # ~ LOT # _ _ . _ i ® _ $ ~ ~ ® _ BUYER ~ IT1=M LOT # L ® - ~ ~ ~ 8 t BUYER t i ITEM ~ LOT # ~ ~ __ ® ~ g i 10 BUYER. ._ ~. _ B~JYER ::~_.~~,, i _ _ _ ., _ _ ITEM i .ITEM i LOT # ~ LOT # ^~ i 3 BUYER ITEM ~ 12 ~~ i BUYER t i ~ iTEM i LOT # i ® _ $ 14 ~ ,~^'~ ~ BUYER ~,J i ITEM i LOT # ~ LOT # ® _ $ ~ ® _ $ 6 BUYER ITEM. ® _ ~ ~• RUNNWG TOTAL SHEET # ~~ SHEET TOTAL $ vv~u~ ~~ ~ OUfCfI ~~` C ~ ITEM i .ITEM i LOT # i LOT # ~ _ ~ _ $ ~ ~ ~~ __ 3 ~ 4 BUYER ~ BUYER. ~ i i ITEM ~ ITEM LOT # , LOT # i ~ _ ~ _ $ ~ ® $ • BUYER ~ BUYER • ~ ITEM a ITEM i LOT # i LOT # i ® _ $ ~ ® _ $ • I-- -- ----- ----__ _ BUYER ITEM LOT # ® _ _$ i BUYER i I ~ ITEM r ~ LOT # - ~ ~~~e s ~ 10 ~ . BUYER. ~ BUYER. i ITEM ,_ ITEM. i LOT # ~ LOT # ® _ $ Cam/ i ~ _ $ ~~ ~~ 11 ~ 12 BUYER i BUYER i ITEM ~ ITEM "' i LOT # , LOT # Cad _ $ ~J. ~~ i C~3 ~ $ t~~``~ . ------------------------= 13 i 14 BUYER ~ BUYER ~ _i ITEM ~ ITEM LOT # c LOT # ® _ $ w ! ® _ $ 5 16 BUYER BUYER ITEM ITEM 1 LOT # ~ LOT # ® _ $ ® _ $ • SHEET # f SHEET TOTAL ~ RUNNING TOTAL $ uu ~ Ln + '( DV i CI'S ~~ i ITEM ~ i ITEM ~ i LO # ~ ~ LOT # ~t j ~ _~ ~ _~~ ~ 4 _ BUYER i BUYER ITEM ~ ITEM. LOT # ~ LOT # i 5 ~ 6 BUYER _.~ BUYER. i ITEM i ITEM t LOT # /"} ~ LOT -- j~/ ~ ~ - BUYER / ~ ITEM. LOT # ~ - ~ 1 $ I i BUYER t ~ ITEM a ~ LOT # ~~ ® _ $ -- -------------------s------ 9 i 10 BUYER .~.. BUYER ITEM i LOT ~ ~ f 4 • ~ ® - ~ ~ I ITEM Y ` LOT # ® ~ L --------------------------------t---------------~«-------,~~ _ 11 i 12 BUYER i BUYER i ITEM ~ ITEM LOT # ~ ~ LOT # 13 i 14 BUYER a BUYER i ITEM ~ ~ ITEM (LOT # l = ss ~. ~ 1 BUYER cr- ITEM LOT # ® _ $ SHEET # ~,~ SHEET TOTAL $ i ~ ~~ i LOT # ~ ~ i ~ ~ ~ RUNNWG TOTAL $T~- , °1--`~ ~,v ~ u , ~ ~ ov r ~n ~ ~ I ITEM i .ITEM t L # ~ LOT # 3 ~ ~ BUYER i i L i ITEM ~ i LOT # ~ i ® _ ~ . B® r ITEM LO # - ® $ . e` r 5 ~ BUYER ~ i i ITEM i LOT # ~ ~a ~ _ ~ ~ ITEM LOT # -. --- ~ - ~ ~ s BUYER ~ BUYER i i ITEM ~ ITEM LOT # ; LOT # i Q = $ i ® - $ • r g i 10 BUYER ~ ~ ~ c ITEM i LOT # ~ LOT # i i ~~ ® _ $ • ~ 12 i BUYER i ~ ITEM i - ~ LOT # I ~ ~ i ------------- -----------------_.-_ _ _----t--------------------- . ~ ITEM LOT # ® = $ ~II J 15 BUYER i ITE M i i i i ITEM LOT # ® ~ ~ ~ uJ 16 BUYER ITEM LOT # ~~ - ® $ • LO~ ® - $ ``'" SHEET # ~ SHEET TOTAL ~ RUNNING TOTAL ~ ~.-;-L_ I+ ITEM i ITEM i LOT # i LOT # - Q = $ • ~ i C~1 = $ ~/ __ __------ --- --------- --------------------t----------------------~_._~__. _~ 3 / ~ 4 _~ BUYER ~ BUYER ITEM i i ITEM '" ' - LOT - - $ ~ i ~ ~ i LOT ® /~... eC.-~~ _ $ ----------- ------------------L- -------~.__~_ ------- ------~_._~__:. -- ~ i ~ g i BUYER i ITEM i ~ ' i LOT ® - - ----- ~ $ ~. i 8 BUYER t BUYER i ITEM i s ~ ITEM LOT # = i i LOT # ® $ . ® _ $ -----------~------- ~.;:r: - r . 10 BUYER ~_ .. BUYER. c ~ _. ITEM ~ i ITEM. LOT # @ _ $ ~ ~ LOT ® ~ ~ 11 , 12 BUYER i BUYER i ~ ITEM ~ ITEM LOT # , LOT # ~~.~'`~ i 13 ~ BUYER ~ l ~ ITEM i LOT ~ Cad _ $ i 5 BUYER ITEM - ,~~J 6 BUYER ITEM _~- =~1 SHEET # _L_~ SHEET TOTAL $ RUNNING TfJTAL $ ITEM r ITEM LOT # - ~ LOT # (~ ~ ---_ ---- BUYER ITEM LOT # BUYER ITEM LOT # BUYER ITEM _~ LOT # .BUYER ~~ ~ 4 ~ BUYER ~ ~ ~ i J ,~4~P~O~ ~ ITEM LOT # s (~ i - f 1 O ' i P~ i i i ® -$ o' ,8 i BUYER i 4 ITEM ~~ ~ LOT # i ® _ ~ ' _ ~. ~ ® $ • j i 10 /) '^T ~ t of ivcD • v I ITEM i ITEM i LOT # - ~~ ~ LOT # ® $ 11 , 12 BUYER ~ BUYER i I ITEM ~ ~ ITEM LOT # - ~L,'~./ ~ i LOT # i i ® $ ~ ----- ---_-_------------------- --- --i------ -- i 3 i BUYER ~ r .ITEM i LOT # ~ ® -~ 5 BUYER ITEM LOT # SHEET # ~~ ® _ ~ ~.: / .!D h, ~~ ® _ $ ~ `~' 14 BUYER ~ ITEM LOT # ® _ $ - _ .as SHEET TOTAL ~ .ITEM f LOT # i LOT # ~ ~~ i Q = ~ ~ O ~ ~. ---- - ---------------------------r---------- ----- ------ 3BUYER ~ 4 BUYER ITEM ~ ITEM LOT ~ LOT # s ® _ $ ~ - - r ~ 6 ~ BUYER t i ~ ITEM i ~ LOT # i ~ ® _ t r __ __ 7 BUY ~ ~~~ I ~ I LOT # ~ ~ ® _ $ ~ E -__ - ---- - -- --- - _ -------- -------------1------------------- ~ . g ~ 10 .BUYER. ~ B.UY.EA i ITEM i ITEM t LOT # ~ LOT # ~~ ~ ® _ $ ~ ® _ _~------ ---------------------r------------------- 12 ~ BUYER i i ~ ~ ITEM. ~ LOT # i ® _ i F 13 ~ BUYER ~ i i ITEM ~ i LOT # ~ ® _ $ G ~~ ~. $ ~j 4 ~~,~ BUYER ITEM.. LOT # ® - $ •~ _ i 1 BUYER '. 1 BUYER i C ITEM ITEM LOT # ~ LOT # SHEET # ~ SHEET TOTAL $ RUNNING TOTAL ~ ~,,, , " . ~ ~ ov ~. cn. ITEM i ITEM LOT i i LO # ~ ~~ i 3 ~ 4 BUYER ~ BUYER . < < ITEM - ' i ~ .ITEM ~ LOT # ; LOT f~ ~ 6 ~ BUYER i ~ ITEM i LOT -- i I ® - • E. J----- 7 ~ 8 BUYER i BUYER C ~ ITEM ~ ~ ITEM. LOT # ~ LOT # ~ i C~ $ i ® $ • r r_ i 1 I l I I I 1 • _--- --t---------- - --------- __ 13 BUYER ~ i ITEM J i LOT ~ ~ ® - $ 15 BUYER ITEM LOT # ® ~ •~ SHEET # _L~ SHEET TOTAL $ $ • 6 BUYER ITEM LOT # RUNNING TOTAL $..-_ i vv ~ iu t ITEM _ ~~ ~.~ ~~G~~° ~ i + LOT # 1 - + Il ' ~, ~r~ + BUYER ~~~ ITEM. LOT # ~ _ $ I -= - -----------------~»~--- -----~----- _- ---- BUYER ITEM LOT # ® _$ .~ -T i + 6 + BUYER + + ITEM t + LOT # + _ _ - -- -- ~ _ ~•~ 7 `~ j $ BUYER r i BUYER t + ITEM ~ ITEM LOT # ~ LOT # + ~ _ $ ~ i ~ _ $ + ----__--1-------------------------------=.~ .BUYER mac. ~ ITEM LOT # ® _~ .~ r + 10 + BUYER p ., + ITEM + + LOT # + ® $ + + 11 BUYER ITEM ._.~ LOT # + + + + + + + + + + 13 i 14 BUYER i BUYER + _,... L ITEM , ITEM + LOT # + LOT # + ® _ $ ~ ® _ $ + 15 BUYER ITEM ~ 16 ~ . ~ __ i i of ivco ~ ~~ ~ _ ~~ SHEET # ~_ SHEET TOTAL ~ ,r r ~ ~ ~ ITEM ~ `~ ~ ITEM f LOT # ~ LOT # C~3 - $ ~~`~ ~ Q ~ i ~ ~~~ CJ~ 3 BUYER ITEM LOT # ~ _ ~~- . ©~ ~ ~ i i BUYER i i ~ ITEM i LOT # ~~ ® _$ BUYER ~-~u/r1' ITEM LOT # ~ _ ~ Q r i i i i i 1 t -- ------- -- ----- ---- ------------------E---~~~.-,__~T_~_._._.-- __ ._ ~ ~. .BUYER - ITEM LOT # ® _ $ .~ t I I r t i i 1 l 11 BlJYER ITEM ~~~ LOT # ® _ $ 3 BUYER ITEM ,L~-~ LOT # i f ~ i ~ j i _ - ~~ , ~~ 15 ~ 16 BUYER BUYER ITEM ITEM LOT # LOT # SHEET # ~ SHEET TOTAL $ ~ RUNNING TOTAL ~ 1 ii 2 BUYER. ' ~ BU.YEft (/~ li V ITEM , ITEM LOT # i LOT # ~ ,~ ~ C~3 - ; ® _ $ 1~ ' 3 f 4 ~- BUYER i BUYER ITEM ~ ITEM ' r LOT # ' LOT # i =----------------------- BUYER i BUYER i ITEM. i ITEM LOT # i LOT # s~. ~ _ ~ _$~. -- 6UYER .ITEM LOT # ® - ~ ~. BUYER t BUYER i ITEM ~ ITEM 1 LOT # i LOT # I i ® _ i ~ ~ $ ` 11 ~ 12 BUYER , BUYER i ~ ~ ITEM i ITEM. i LOT # ~ LOT # 13 i 14 BUYER ~ BUYER ~ i ITEM ~ ITEM LOT # i LOT # ~ (~ __ r- _ _ __ _= 1 BUYER _~/ ~f \ ~ ~ i s - ~ ,Q BUYER n 1 J ITEM ® _ ITEM ;000T f!. ~.f ~ C~UCCT TnTAI ~P ' -~ _ $~ •v~ { ~ BUYER ~ ~~ '; ~ BUYER. ITEM ~ i ITEM LOT # 1 ' LOT # i i C~3 = $ ~ @V t =------ ------ 3 ' BUYER ~' r t i ITEM i r LOT # ' i i ® _ $ ~ z i i i i t i r t i i r i I t I 1 I f I 1 i 7- -- - - _ ___ - - - 7 ' BUYER _ j i ITEM ~ i LOT # ' i ~ O~ ti ~ _ ~ _ $ ~ _ $ 6 BUYER ITEM LOT # ® _ ® $ • ® ° $ • T -----------------------,., I i i I i i i }- - ~ • 1 BUYER - - -- - - - - - - - - r 1 BUYER ITEM ITEM LOT # LOT # • ® _ $ ® _ $ I IN RE: THE ESTATE OF DOROTHY E. SHATTO IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, COMMONWEALTH OF PENNSYLVANIA ORPHANS' COURT DIVISION NO. 2002-00718 PETITION FOR CITATION TO SHOW CAUSE -RESPONSE TO NEW MATTER RDER OF CO RT AND NOW, this ~ day of ~ , 2003, it is hereby ORDERED AND DECREED that Executor, Joseph S. Hinkle, Jr., and Executrix, Patricia Hinkle of the Estate of Dorothy E. Shatto, Deceased, SHALL immediately file with the Register of Wills a verified inventory of all personal estate of the decedent -- an itemized list of the various articles constituting the estate with their actual values. By the Court, ~~ IN RE: THE ESTATE OF DOROTHY E. SHATTO ~a v~~ ,)AN 2 9 203 ~~ IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, COMMONWEALTH OF PENNSYLVANIA ORPHANS' COURT DIVISION N0. 2002-00718 PETITION FOR CITATION TO SHOW CAUSE -RESPONSE TO NEW MATTER RESPONSE TO NEW MATTER 17. Petitioner incorporates herein by reference, as if fully set forth at length, paragraphs 1-16 of his "Petition For Citation to Show Cause Why an Itemized Inventory And Appraisal Of The Decedent's Personalty Should Not Be Filed As Part Of The Executor's and Executrix's X3301 Inventory" 18. Denied. 19. Admitted except for the part that avers Dorothy E. Shatto executed a POA on January 27, 2000, to which Petitioner is without knowledge or information sufficient to form a belief as to its truth. 20. Petitioner is without knowledge or information sufficient to form a belief as to the E truth of this averment. 21. Petitioner admits the contents of this averment in so far as he conducted himself with the understanding that he had Power of Attorney over his mother's affairs pursuant to an October 31, 1997, Power of Attorney executed by Decedent, Dorothy E. Shatto and excepting that Petitioner is without knowledge or information sufficient to form a belief as to the truth of the averment that he was "seen." 22. Petitioner is without knowledge or information sufficient to form a belief as to the truth of this averment. 23. Petitioner denies the portion of this averment that alleges his entry into his mother's home was unlawful, as his mother never told him he was not welcome in the Shatto home and the Respondents granted him permission to stay. Petitioner is without knowledge or information sufficient to form a belief as to the truth of the portion of this averment that reports a valuable diamond ring, Ms. Shatto's high school class ring and substantial cash had been removed from the Shatto home. Petitioner admits having removed a lock box -- doing so with the understanding that he had Power of Attorney over his mother's affairs - - and having returned any and all property which he had removed from the home. 24. Petitioner is without knowledge or information sufficient to form a belief as to the truth of this averment, except that he did return any and all property which he had removed. 25. Admitted in that Petitioner returned any and all items of personal property he had taken from his mother's home, however Petitioner is without knowledge or information sufficient to form a belief as to the truth of the portion of the averment that refers to a missing diamond ring, .class ring, and cash. 26. Petitioner is without knowledge or information sufficient to form a belief as to the truth of this averment. 27. Admitted, however such an offer cannot substitute for the Respondent's statutory duty to file an inventory with the Register of Wills. "Administration of an estate is the subject of extensive government regulation" and therefore the records of administration have public aspects and they "become part of the court record." Estate of Leonard F. Baehr, 408 Pa. Super 172, 180-81, 596 A.2d 803 (1991). "The register of wills is ...required ... to keep a record of his acts and doings. These are public records, importing verity" to the probate process. Miller v. Meetch, 8 Pa. 417, 421 (1848). It is because the records of administration are open to public view, that they assure public confidence in the handling of an estate. Estate of Leonard F. Baehr, 408 Pa. Super 172, 180-81, 596 A.2d 803 (1991). Any member of the public can peruse these public records at the Register's office, at their leisure and without having to pay for such a privilege. 28. Petitioner is without knowledge or information sufficient to form a belief as to the truth of the averment that Counsel for the estate is willing to provide copies upon payment and Petitioner incorporates his argument under " 27." above herein by reference as if fully set forth at length. Petitioner denies the averment that proper and adequate documentation has been filed because Respondents' reliance on an inventory contained in an inheritance tax return filed with the Department of Revenue is misplaced for three reasons: 1. the inventory filed with the inheritance tax return is as much a cursory summary of the items of personalty in the estate as is the summary which is the subject of this Petition (See Exhibit A); 2. the inventory filed with the Register of Wills "is prima facie evidence of the extent and value of the estate which has come into the [Executor's and Executrix's] hands", Estate of Jesse Stewart, Deceased, 137 Pa. 175, (1890), and serves the purpose of public documentation o:f such; and 3. inheritance tax "does not attach to the very articles of property of which the deceased died [sic] possessed." Tack's Estate, 191 A. 155 (Pa. 1937). The tax is "a distributive share of the estate which the State retains for itself .. . [and] is assessed and measured by the value of they property ...." Id. Accordingly, "the nature or identity of the component parts of the estate from which [the tax] results is wholly immaterial." Id. 29. The averment suggesting Petitioner chose an inadequate and inappropriate forum is denied because it is an incorrect statement of the law. "Objections to the inventory may be made by any party in interest at any time ...." 20 Pa. C.S. X3305. As to the part of the averment that predicts when the account will be filed, Petitioner is without knowledge or information sufficient to form a belief as to the truth of that part. 30. Denied. 31. Denied in that Respondents suggest that the General Assembly that provided the right to object to an inventory "at any time" and a son who exercises that right as an interested party in his mother's estate "are extremely egregious, are outrageous, scandalous and impertinent." The portion of this averment that claims that Petitioner wholly misrepresents the truth in this matter is an attempt by Respondent to twist a question of law -- the sufficiency of a contested inventory -- into a question of fact -- who took what property from whom and when. The question of fact can not be reached until an itemized inventory of the estate is made public knowledge. Petitioner denies that he should be assessed any costs for exercising his statutory rights. Petitioner denies that he should be assessed any costs when the estate and the executor and executrix were well aware of a contention to the estate sale and failed to dispel the issue by simply filing a preexisting itemized inventory. WHEREFORE Petitioner requests that this Court enter an Order denying Respondents' demand that Petitioner be assessed with the costs of defending the Petition and directing Executor, Joseph S. Hinkle, Jr., and Executrix, Patricia Hinkle of the Estate of Dorothy E. Shatto, Deceased, to immediately file with the Register of Wills a verified inventory of all personal estate of the decedent -- an itemized list of the various articles constituting the estate with their actual values. Jo C. Porter, Esq. PA Sup. Ct. ID# 90152 Stephanie E. Chertok, Esq. PA Sup. Ct. ID# 52651 Attorneys for Petitioner 61 W. Louther St. Carlisle, :PA 17013 (717) 249-1177 ~t~71'; ~'?3~.r ~t~,T}I OF PENNSYLVANIA ~~ Tp,)( RETURN ~$IpENT DECEDENT ~~~ E. ~SHAnO SCHEDULE E CASH, BANK DEPOSITS AND MISCELLANEOUS PERSONAL PROPERTY r~~c r~umocK 2002 - 0718 must be disclosed on VALUE AT DATE OF DEATH ~. CASH ON HAND Z. FURNITURE AND MISCELLANEOUS HOUSEHOLD GOODS (Value based on public sale prices -See attached Exhibit "C") 3. VARIOUS ITEMS OF PERSONAL PROPERTY (Value based on appraisal attached as Exhibit "D"): Ladies 18 kt. Yellow Gold Wedding Ring - 5225.00 Men's Elgin Pocket Watch - 7 Jewel -- 110.00 Men's Waltham Railroad Pocket Watch - 400.00 TOTAL JEWELRY 5735.00 4. CAPITAL BLUE CROSS -Refund /Reimbursement Checks 5. ALLFIRST BANK -Checking Account No. 00771 - 9110 - 2 (Value based on bank statement attached as Exhibit "E") 6. BLUE CHIP FEDERAL CREDIT UNION -Account No. 8860 (Value based on Share Withdrawal attached as Exhibit "F") 7. AMERICAN EXPRESS -Extra Income Fund Scheduled Redemption 8. RAILROAD RETIREMENT CHECK 9. AMERICAN EXPRESS -Extra Income Fund Account No. 1251257964 5 002 (Value based on letter attached as Exhibit "G") 10. COMCAST -Refund Check 11. CAPITAL BLUE CROSS -Prescription Refunds 12. REAL ESTATE TAX PRORATION 13. FURNACE MAINTENANCE CONTRACT PRORATION 14. NATIONWIDE MUTUAL FIRE INSURANCE CO. -Homeowner's Refund 5 636.97 2,766.25 T35.00 771.54 15, 319.70 6,879.82 130.00 1,144.43 22, 391.48 4.72 604.49 1,064.50 92.80 29.00 TOTAL (Also enter on Line 5, Recapitulation) $ 52.57(1.70 (!1 more space is needed, insert additional sheets of same size.,) i BRICKERS AUCTION & Sell on Commission -Complete Sale Service Texaco Rd., Mechanicsburg, PA 1 ?055 766-5785 ,s nal Property of D U ~~~ y ~ ~~' dress d At Public Sale ~ ~ T ~~ 20 ~ Z standing Total Sate ~ ~ ~ ~: ~ 5~ Total Checks ? 3 ~~ Total Cash ~ -- Cash After Payout Expenses Auctioneer 8~ Clerks ~ ~~' ~~ Adv. Cost ~ .. 0 ~ Property Fee Sale Setup or Help ~U ~ , ~~ Total Expenses N 5~ ~ 3 `~ ~-1 G ~`~ r ~,~ ~5 ~~ . ;zr~} ~ 2-~- I G ; of ~~~~~ ~~ J B 'R Thank You For Seiecfin VERIFICATION I verify that the statements made in this Petition are true and correct. I understand that false statements made herein are subject to the penalties under 18 Pa. C. S. ~ 4904 relating to unsworn falsification to authorities. 4 Petitioner, E. Benj min Shatto, Jr. .~~~~ v ~EC~x, IN RE: THE ESTATE OF DOROTHY E. SHATTO PETITION FOR CITATION TO SHOW CAUSE AND NOW, this ~_ day of IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, COMMONWEALTH OF PENNSYLVANIA ORPHANS' COURT DIVISION NO. 2002-00718 200 ~ a Citation is issued upon Respondents Joseph S. Hinkle, Jr., and Patrici~inkle to show cause within ~ days from service of this Citation, why Petitioner's Petition should not be granted and Executor, Joseph S. Hinkle, Jr., and Executrix, Patricia Hinkle of the Estate of Dorothy E. Shatto, Deceased, should not file with the Register of Wills a verified inventory of all personal estate of the decedent -- an itemized list of the various articles constituting the estate with their actual values. By the Court, t~-- IN RE: THE ESTATE OF DOROTHY E. SHATTO IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, COMMONWEALTH OF PENNSYLVANIA ORPHANS' COURT DIVISION NO. 2002-0071 S PETITION FOR CITATION TO SHOW CAUSE AND NOW, this ORDER OF COURT day of 2003, it is hereby ORDERED AND DECREED that Executor, Joseph S. Hinkle, Jr., and Executrix, Patricia Hinkle of the Estate of Dorothy E. Shatto, Deceased, SHALL immediately file with the Register of Wills a verified inventory of all personal estate of the decedent -- an itemized list of the various articles constituting the estate with their actual values. By the Court, J. IN RE: THE ESTATE OF DOROTHY E. SHATTO IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, COMMONWEALTH OF PENNSYLVANIA ORPHANS' COURT DIVISION NO. 2002-U07 ] 8 PETITION FOR CITATION TO SHOW CAUSE PETITION FOR CITATION TO SHOW CAUSE WHY AN ITEMIZED INVENTORY AND APPRAISAL OF THE DECEDENT'S PERSONALTY SHOULD NOT BE FILED AS PART OF THE EXECUTOR'S AND EXECUTRIX'S3301 INVENTORY TO THE HONORABLE JUDGES OF SAID COURT: The Petition of E. Benjamin Shatto, Jr., respectfully states that: I. The decedent, Dorothy E. Shatto, was a resident of Cumberland County, Pennsylvania, at the time of her death on August 5, 2002. 2. Letters Testamentary were granted to Patricia and Joseph S. Hinkle, Jr., on August 12, 2002. 3. This Court has Jurisdiction over this Petition pursuant to 20 Pa.C.S. §711(1), Decedents' Estates; §711(12), Fiduciaries; and §711(17), Title to Personal Property. 4. Petitioner is a party in interest in the estate, being an heir of one-third (1/3) of the residuary estate. 5. In addition, Petitioner is a party in interest in that he is the Decedent's son, her only issue, and has a desire to see that his Mother's affairs are tended to properly. 6. Petitioner knows that some of his personal property had been stored at the Decedent's home and avers that, while he did receive some of this personal property of his from the Executrix, Patricia Hinkle, and Executor, Joseph S. Hinkle, Jr., other items of his personal praperty were sold at the estate sale over his objections -- objections which were voiced to the Executrix and the Executor, as well as their attorney, Harold S. Irwin, III. 7. Moreover, the Executor, Joseph S. Hinkle, Jr., and Executrix, Patricia Hinkle, attempted to abscond with some of the decedent's personalty while she lay dying in a health care facility. 8. The Executor, Joseph S. Hinkle, Jr., and Executrix, Patricia Hinkle, were caught in the act, and they were admonished not to make off with the decedent's personal property by Helen K. Hilbish, the decedent's sister (who is also the Executrix's mother). 9. This attempted impropriety on the part of the Executor and Executrix and their failure to relinquish all of Petitioner's personal property stored at his Mother's home brings in to question what exactly was sold at the estate sale and whether all of the decedent's personalty is accounted for. 10. These questions are not answered by the inventory of assets the Executor and Executrix filed with the Cumberland County Register of Wills on October 25, 2002. 11. "EVERY PERSONAL REPRESENTATIVE SHALL FILE WITH THE REGISTER A VERIFIED INVENTORY OF ALL REAL AND PERSONAL ESTATE OF THE DECEDENT ...." 20 Pa. C.S.A. §3301(a). 12. As the term "inventory" is not specifically defined for use in the Probate, Estates and Fiduciaries Code, 20 Pa. C.S.A. §101 et seq., it must be construed according to its common and approved usage. Statutory Construction Act of 1972, P. L. 1339, No. 290, §3, 1. Pa. C.S.A. §1903(a). 13 , "Inventory" is defined as "[a]n itemized list of the various articles constituting a[n] .. . estate ...with their estimated or actual values." Black's Law Dictionary 740 (5~` ed. 1979). 14. The inventory filed by Executor, Joseph S. Hinkle, Jr., and Executrix, Patricia Hinkle, does not list all of the personal estate of the decedent nor does it include an itemized list with actual values. 15. The inventory merely lists asummary -- "FURNITURE AND MISCELLANEOUS HOUSEHOLD GOODS." 16. In light of the questions raised by the acts of the Executor, Joseph S. Hinkle, Jr., and Executrix, Patricia Hinkle, and in light of their failure to comply with their requisite statutory duties, Petitioner seeks to have the inventory of the assets of the Estate of Dorothy E. Shatto amended from a summary form to a verified inventory of all real and personal estate of the decedent. WHEREFORE, Petitioner respectfully requests that a citation be awarded, directed to the Executor, Joseph S. Hinkle, Jr., and Executrix, Patricia Hinkle of the Estate of Dorothy E. Shatto, Deceased, to show cause why they should not immediately file with the Register of Wills a verified inventory of all personal estate of the decedent, Dorothy E. Shatto, -- an itemized list of the various articles constituting the estate with their actual values. ~_ `~ ~~. /'Jo ~ C. Porter, Esq. Stephanie E. Chertok, Esq. Attorneys for Petitioner PA Sup. Ct. ID# 52651 61 W. Lowther St. Carlisle, PA 17013 (717) 249-1177 VERIFICATION I verify that the statements made in this Petition are true and correct. I understand that false statements made herein are subject to the penalties under "l8 Pa. C. S. § 4904 relating to unsworn falsification to authorities. ~~ r ~' Petitioner, E. Benjamin Shatto, Jr. HAROLD S. IRWIN, 111, ESQUIRE ATTORNEY ID NO. 29820 35 EAST HIGH STREET CARLISLE PA 17013 (717) 243-6090 ATTORNEY FOR DEFENDANT IN RE: ESTATE OF DOROTHY E. SHATTO IN THE COURT OF COMMON PLEAS OF :CUMBERLAND COUNTY, PENNSYLVANIA :ORPHANS COURT DIVISION NOTICE TO PLEAD To: E BENJAMIN SHATTO JR 241 YORK ST CARLISLE PA 17013 STEPHANIE E CHERTOK ESQ 61 W LOUTHER ST CARLISLE PA 17013 You are hereby notified to file a written response to the within NEW MATTER within twenty (20) days of service or judgment may be entered against you. HAROLD S. IRWIN, III Attorney for Respond Supreme Court ID NO. 29920 35 East High Street Carlisle, PA 17013 717- 243-6090 HAROLD S. IRWIN, III, ESQUIRE ATTORNEY ID NO. 29920 35 EAST HIGH STREET CARLISLE PA 17013 (717) 243-6090 ATTORNEY FOR DEFENDANT IN RE: : IN THE COURT OF COMMON PLEAS OF :CUMBERLAND COUNTY, PENNSYLVANIA ESTATE OF :ORPHANS COURT DIVISION DOROTHY E. SHATTO . NO. 2002 - 00718 ANSWER TO PETITION FOR RULE TO SHOW CAUSE NOW come Patricia Hinkle and Joseph S. Hinkle, executors of the estate of Dorothy E. Shatto, by their attorney, Harold S. Irwin, III, Esquire, and respond to this petition for a citation to show cause, representing as follows: 1. The averments of paragraph one of the plaintiffs petition are admitted. 2. The averments of paragraph two of the plaintiffs petition are admitted. 3. The averments of paragraph three of the plaintiff's petition are admitted. 4. The averments of paragraph four of the plaintiffs petition are admitted. 5. The averments of paragraph five of the plaintiffs petition are admitted in part and denied in part. It is admitted that petitioner is the decedent's son and only issue. The remaining averments of this paragraph are denied by reason that after reasonable investigation, respondents are is without knowledge sufficient to form a belief as to the truth of the averments regarding petitioner's motive for this petition and proof thereof is demanded, if relevant. 6. The averments of paragraph six of the plaintiffs petition are admitted in part and denied in part. It is admitted that some of petitioner's personal property had been stored at decedent's home and that such property was turned over to him by respondents. It is admitted that petitioner demanded possession of additional items of personal property which did not belong to him, but to the estate. Those items were not delivered to petitioner but were sold at the public sale which petitioner declined to attend. The remaining averments of this paragraph are specifically denied. On the contrary, petitioner was permitted to remove all property which belonged to him or to his deceased son and which had been stored at decedent's home at the time of her death. All property sold at the public sale was the property of the decedent. 7. The averments of paragraph seven of the plaintiffs petition are specifically and categorically denied as absolute lies. On the contrary, respondents properly cared for and disposed of all decedent's assets both prior to and following her death. By way of further response, respondents incorporate by reference the averments of their new matter below as if fully set forth herein at length. 8. The averments of paragraph eight of the plaintiffs petition are specifically and categorically denied as absolute lies. On the contrary, respondents properly cared for and disposed of all decedent's assets both prior to and following her death. By way of further response, respondents incorporate by reference the averments of their new matter below as if fully set forth herein at length. 9. The averments of paragraph nine of the plaintiffs petition are specifically and categorically denied as absolute lies. On the contrary, respondents properly cared for and disposed of all decedent's assets both prior to and following her death. By way of further response, respondents incorporate by reference the averments of their new matter below as if fully set forth herein at length. 10. The averments of paragraph ten of the plaintiffs petition are denied. On the contrary, respondents have fully accounted for all assets and liabilities of the estate in their inventory and in the inheritance tax return which has been filed with and approved by the Pennsylvania Department of Revenue. 11. The averments of paragraph eleven of the plaintiff's petition are recitations of statutory provisions to which no response is required. 12. The averments of paragraph twelve of the plaintiff's petition are conclusions of law to which no response is required 13. The averments of paragraph thirteen of the plaintiff's petition are recitations from Black's Law Dictionary, which speaks for itself and to which no response is required. 14. The averments of paragraph fourteen of plaintiffs petition denied. On the contrary, respondents have fully accounted for all assets and liabilities of the estate in their inventory and in the inheritance tax return which has been filed with and approved by the Pennsylvania Department of Revenue. 15. The averments of paragraph fifteen of plaintiffs petition are admitted in part and denied in part. It is admitted that the inventory ,item number 3, states as follows: "FURNITURE AND MISCELLANEOUS HOUSEHOLD GOOD ... 2,766.25". However, it also provides, at item number 4, various items of jewelry and watches with specific values. In addition, the inventory corresponds to the appraisement and inheritance tax return filed with the Register of Wills and the Pennsylvania Department of Revenue. In the appraisement and inheritance tax return, Schedule E, item numbers 2 and 3, these same assets are listed. Item number 2 lists the furniture and miscellaneous household goods as based upon public sale prices and refers to Exhibit C, attached to and made a part of the return, wherein the public sale documents are included. Item number 3 lists the jewelry and watches which were specifically devised in decedent's will and refers to Exhibit D, attached to and made a part of the return, which are appraisals of those items. 16. The averments of paragraph sixteen of plaintiffs petition are admitted in part and denied in part. It is admitted that petitioner is seeking an order requiring the executors to file an amended inventory. It is specifically denied that the acts of the respondents raise any reasonable questions, that they failed to comply with their statutory duties or that there is any justification for an order requiring the filing of an amended inventory. On the contrary, respondents have fully accounted for all assets and liabilities of the estate in their inventory and in the inheritance tax return which has been filed with and approved by the Pennsylvania Department of Revenue. By way of further response, should petitioner insist on challenging the actions of the executors, he may properly do so by filing exceptions to the account once the executors have filed it. WHEREFORE, respondents demand that the petitioner's petition be dismissed and that petitioner be assessed with the costs of defending this petition. NEW MATTER 17. Respondents' responses to petitioner's petition, paragraphs one through sixteen, are incorporated herein by reference as if fully set forth at length. 18. Respondents believe and therefore aver that petitioner's averments contained in paragraphs seven through nine of his petition are an outrageous, scandalous and impertinent misrepresentation of the truth in this case. 19. First of all, prior to the death of Dorothy E. Shatto, respondents were acting as her power-of-attorney pursuant to a written document executed by Dorothy E. Shatto on January 27, 2000. 20. Any and all actions of the respondents regarding Dorothy E. Shatto's property prior to her death were pursuant to their authority and fiduciary duty as agents, and / or pursuant to specific instructions from Dorothy E. Shatto, to protect and preserve such assets. 21. By contrast, however, within twenty-four hours after Dorothy E. Shatto's admission to the hospital just prior to her death, petitioner was seen backing his car up to the garage of his mother's home, entering the home, carrying out personal property from the home and putting it in his car. 22. When respondents learned of such inappropriate and unauthorized actions on the part of petitioner, they made an inspection of the home to determine what, if any, assets were missing. 23. Upon inspection, respondents determined that a valuable diamond ring, Ms. Shatto's high school class ring and substantial cash contained in a fireproof locked box (all of which had been viewed by the respondents just hours prior to petitioner's unlawful entry into the home) and other items of personal property had been removed from the home. 24. At such time, respondents or their attorneys demanded that petitioner return any and all property which he had removed. 25. Petitioner did return various items of personal property; however, to date, the diamond ring, the class ring and the cash remain missing. 26. Respondents did take certain items into their safekeeping based upon the aforesaid actions of petitioner; however, all such items have been properly accounted for in the inventory as well as the inheritance tax return filed by the respondents. 27. Upon the request of petitioner, through his counsel, counsel for the estate has offered to provide petitioner with a copy of the entire list of items sold at the public sale provided that he pays for the costs of copying. Petitioner has declined to make such payment or make further informal request for such documentation. 28. Counsel for the estate remains fully willing and able to provide such copies upon appropriate payment, though respondents believe and therefore aver that proper and complete documentation has already been filed with the inheritance tax return. 29 An adequate and appropriate forum for petitioner to address his concerns is provided by means of filing exceptions to the account which the executors will be filing in the near future. 30. The filing of this petition and the proceedings which petitioner is requesting are an abuse of the processes of this Court and an unjustified waste of the Court's time. 31. The actions of petitioner in filing this petition are extremely egregious, are outrageous, scandalous and impertinent and so wholly misrepresent the truth in this matter that petitioner should be assessed with the costs of the executors and the estate in defending this action. WHEREFORE, respondents demand that the petitioner's petition be dismissed and that petitioner be assessed with the costs of defending this petition. January (~ , 2003 HAROLD S. IRWIN, III Attorney for Respond 35 East High Street Carlisle, PA 17013 771-243-6090 Supreme Court ID NO. 29920 VERIFlCAT1~N The facts stated in this answer and new matter are true and correct to the best of my knowledge, information and belief. I understand that false statements made herein are subject to the penalties of 18 Pa.C.S,A. Section 4094, relating to unsworn falsification to authorities. ..` January ~ ~ 20Q3 C~ .~~ ~-~~~ PATRICIA HfNKLE JOSEPH S. HiNKLE 80"d OOZE+E~Z+LZL a~~~~0 rn~1 u!~~I d5~ =bO £O-OI-upC CERTIFICATE OF SERVICE I, Harold S. Irwin, III, Esquire, have served a true and correct copy of Respondents' Answer and New Matter upon the following person and in the matter indicated: SERVICE BY FIRST CLASS MAIL: E BENJAMIN SHATTO JR 241 YORK ST CARLISLE PA 17013 (Petitioner) STEPHANIE E CHERTOK ESQ 61 W LOUTHER ST CARLISLE PA 17013 (Attorney for Petitioner) HAROLD S. IRWIN, III Attorney For Plaintiff 35 East High Street Carlisle, Pennsylvania 17013 717-243-6090 Supreme Court I.D. No. 29920 January , 2003 ~`~ ~~ ~ ~ COMMONWEALTH OF PENNSYLVANIA BUREAU OF INDIVIDUAL raxES DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION DEPT, 250601 HARRISBURG, PA 1z12s-o6o1 NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX REY-1547 ER ~FP (01-02) DATE 12-10-2002 ESTATE OF SHATTO DOROTHY E DATE OF DEATH 08-05-2002 FILE NUMBER 21 02-0718 ' COUNTY CUMBERLAND HAROLD S IRWIN III ACN 101 STES 201 202 Anount Remitted 35 E HIGH ST CARLISLE PA 17013 MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS CUMBERLAND CO COURT H OUSE CARLISLE, PA 17013 CUT ALONG THIS LINE - RETAIN LOWER PORTION FOR YOUR RECORDS ~ ------------------------ - - -------------------- -- - --------------------------------------------------------------- REV-1547 EX AFP (01-021 NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF SHATTO DOROTHY E FILE N0. 21 02-0718 ACN 101 DATE 12-10-2002 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) 133, 000.00 NOTE: To insure proper 2. Stocks and Bonds (Schedule B) (2) .00 credit to your account, 3. Closely Held Stock/Partnership Interest (Schedule C) (3) .00 submit the upper portion 4. Mortgages/Notes Receivable (Schedule D) (4) .00 of this form with your 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) 52,57 0.7 0 tax payment. 6. Jointly Owned Property (Schedule F) (6) .00 7. Transfers (Schedule G) (7) .DO 8. Total Assets (g) 185,570.70 APPROVED DEDUCTIONS AND EXEMPTIONS: 24,034.92 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9) 10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) 755.92 11. Total Deductions (11) 24 .790 _ 84 12. Net Value of Tax Return (1Z) 160,779.86 13. Charitable/Governmental Bequests; Non-elected 9113 Trus ts (Schedule J) (13) .00 14. Net Value of Estate Subject to Tax (14) 160,779.96 NOTE: If an assessment was issued previously, lines 14, 15 andior 16, 17, 18 and 19 will reflect figures that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate (15) •00 X 00 = .00 16. Amount of Line 14 taxable at Lineal/Class A rate (16) 51,191.66 X 045. 2,303.62 17. Anount of Line 14 at Sibling rate (17) 225.00 X 12 = 27.00 18. Anount of Line 14 taxable at Collateral/Class B rate (18) 109,363.30 X 15 = 16,404,49 19. Principal Tax Due [191= 18,735.11 TAY f`QCf1TTC• DATE NUMBER + INTEREST/PEN PAID (-) AMOUNT PAID 10-25-2002 CD001774 936.76 17,798.36 TOTAL TAX CREDIT 18,735.12 BALANCE OF TAX DUE .O1CR INTEREST AND PEN. .00 TOTAL DUE .O1CR * IF PAID AFTER DATE INDICATED, SEE REVERSE ( IF TOTAL DUE IS LESS THAN Sl, NO PAYMENT IS REQUIRED. FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) RESERVATION: Estates of decedents dying an or before December 12, 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 ar 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. PURPOSE OF NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 9140). PAYMENT: Detach the tap portion of this Notice and submit with your payment to the Register of Wills printed on the reverse side. --Make check or monav order payable to: REGISTER OF NILLS, AGENT REFUND (CR); 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 lax" CREV-1313). Applications are available at the Office of the Register of Wills, any of the 23 Revenue District Offices, or by calling the special 24-hour answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and ! or speaking Heads: 1-BOD-447-3020 (TT only). OBJECTIONS: 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 within sixty (60l days of receipt of this Notice by: --written 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. ADMIN- ISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing ta: PA pepartment of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601 Phone C717) 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. DISCOUNT: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (5%l discount of the tax paid is allowed. PENALTY: The 15% 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 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 an this notice. INTEREST: Interest is 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 (6%) percent per annum calculated at a daily rata of .000164. All taxes which became delinquent on and after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2002 are: Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor 1982 20% .000548 1992 9% .000247 1983 16% .000438 1993-1994 7% .000192 1984 11% .000301 1995-1998 9% .000247 1985 13% .000356 1999 7% .000192 1986 10% .OOD274 2000 8% .000219 1987 9% .000247 2001 9% .000247 1988-1991 11% .000301 2002 6'!. .000164 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation tc 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. COMMONWEALTH OfF PENNSYLVANIA: :SS: COUNTY OF CUMBERLAND PATRICIA HINKLE and JOSEPH S. HINKLE, JR., being duly sworn according to law, depose and say that they are the executors of the estate of DOROTHY E. SHATTO, late of East Pennsboro Township, Cumberland County, Pennsylvania, deceased, and that the within inventory made by them, the said executors, of the entire estate of said decedent, consisting of all of the personal property and real estate, except real estate outside the Commonwealth of Pennsylvania, and that the figures opposite each item of the inventory represen its fair value a of the date of decedent's death. Sworn to and subscribed before me c1. ~-~c.~-~ ~..~~ day of October, 2002. ~PATRICIA HINKLE Executrix OS PH S. HINKL , JR. E cutor 05 AUGUST 2002 Date of Death: Day Month Year INSTRUCTIONS 1. An inventory must be filed within three months after appointment of personal representative. 2. A supplemental inventory must be filed within thirty days of discovery of additional assets. 3. Additional sheets may be attached as to personalty or realty. 4. See Article IV, Fiduciaries Act of 1949. Inventory of the real and personal estate of DOROTHY E. SHATTO, deceased 1. HOUSE AND LOT OF GROUND AT 1711 MEADOW DRIVE, CAMP HILL, PA 17011 $133,000 00 2. CASH ON HAND 636 97 3. FURNITURE AND MISCELLANEOUS HOUSEHOLD GOODS 2,766 25 4. VARIOUS ITEMS OF PERSONAL PROPERTY Ladies 18 kt. Yellow Gold Wedding Ring - $225.00 Men's Elgin Pocket Watch - 7 Jewef ------ 110.00 Men's Waltham Railroad Pocket Watch -- 400.00 70TAL JEWELRY $735.00 735 00 5. CAPITAL BLUE CROSS -Refund /Reimbursement Checks 771 54 6. ALLFIRST BANK -Checking Account No. 00771 - 9110 - 2 15,319 70 7. BLUE CHIP FEDERAL CREDIT UNION -Account No. 8860 6,879 82 8. AMERICAN EXPRESS -Extra Income Fund Scheduled Redemption 130 00 9. RAILROAD RETIREMENT CHECK 1,144 43 10. AMERICAN EXPRESS -Extra Income Fund Account No. 1251257964 5 002 22,391 48 11. COMCAST -Refund Check 4 72 12. CAPITAL BLUE CROSS -Prescription Refunds 604 49 13. REAL ESTATE TAX PRORATION 1,064 50 14. FURNACE MAINTENANCE CONTRACT PRORATION 92 80 15. NATIONWIDE MUTUAL FIRE INSURANCE CO. -Homeowner's Refund 29 00 TOTAL $ 185,570 70 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: HAROLD S IRWIN III ESQUIRE 35 EAST HIGH STREET SUITE 201 CARLISLE, PA 17013 fold PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT REV-1162 EX(11-96) NO. CD 001774 ACN ASSESSMENT AMOUNT CONTROL NUMBER ESTATE INFORMATION: ssN: is3-ss-2739 FILE NUMBER: 2102-0718 DECEDENT NAME: SHATTO DOROTHY E DATE OF PAYMENT: 10/25/2002 POSTMARK DATE: 00/00/0000 couNTY: CUMBERLAND DATE OF DEATH: 08/05/2002 101 ~ S 17,798.36 TOTAL AMOUNT PAID: REMARKS: HAROLD I IRWIN III ESQUIRE CHECK# 6459 SEAL INITIALS: JA RECEIVED BY: MARY C. LEWIS $17, 798.36 REGISTER OF WILLS REGISTER OF WILLS r I 1N RE: THE ESTATE OF DOROTHY E. SHATTO IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, COMMONWEALTH OF PENNSYLVANIA ORPHANS' COURT DIVISION NO. 2002-00718 PETITION FOR CITATION TO SHOW CAUSE CERTIFICATE OF SERVICE I, Stephanie E. Chertok, Counsel for Petitioner, E. Benjamin Shatto, hereby certify that certified copies of: 1. the Petition for Citation to Show Cause, filed with the Clerk. of the Orphans' Court, December 31, 2002; 2. the Citation from the Orphans' Court; and 3. the Citation To Show Cause, signed by Judge Hoffer on January 2, 2003, were directed to Executrix, Patricia Hinkle, and Executor, Joseph S. Hinkle, Jr., of the Estate of Dorothy E. Shatto and served upon Counsel of Record for the Estate, Harold S. Irwin, III, in the following manner: First Class Postage Prepaid to his office at Hitner House, Suites 201 and 202 35 East High Street --. Carlisle, PA 17013 on this 3`d day of January, 2003. ~ c ' Steph'~nie E. Chertok, R.N., Esq. Counsel for Petitioner Supreme Court Attorney I.D. # 52651 61 West Louther Street Carlisle, PA 17013 r z CERTIFICATE OF NOTICE UNDER RULE 5.6(a) Name of Decedent: DOROTHY E. SHATTO Date of Death: AUGUST 5, 2002 Will No. 2002 - 00718 Admin. No. 21 - 02 - 0718 To the Register: I certify that notice of beneficial interest or estate administration required by Rule 5.6(a) of the Orphan's Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on August 14, 2002. Name Address E BENJAMIN SHATTO JR 241 YORK ST CARLISLE PA 17013 ANNETTA McKILLIPS 2114 WEEPING WILLOW LN MT JOY PA 17552 LORI McALLISTER 3484 VALLEY RD MARYSVILLE PA HELEN K HILBISH 6711 SALEM PARK CR MECHANICSBURG PA 17050 PATRICIA HINKLE 4612 HAMPDEN AVE CAMP HILL PA 17011 JOSEPH S HINKLE JR 4612 HAMPDEN AVE CAMP HILL PA 17011 JOSEPH ACRI 717 MEADOW DR CAMP HILL PA 17011 ARETTA ACRI 717 MEADOW DR CAMP HILL PA 17011 ~I Notice has now been given to all persons entitled thereto under Rule 5.6(a) except: None August 14, 2002 HAROLD S. IRWIN, I, ESQ RE 35 East High Street, Suite 201 Carlisle, PA 17013 717-243-6090 Atty for Estate of Dorothy E. Shatto IN RE: DOROTHY E. SHATTO IN THE COURT OF COMMON PLEAS ORPHANS' COURT DIVISION CUMBERLAND COUNTY, PENNSYLVANIA NO. 21-2002-00718 CITATION WE COMMAND, you that laying aside all business and excuses whatsoever, you be and appear in your proper person before the Honorable Judges of the Court of Common Pleas, Orphans' Court Division at a session of the said Court there to be held, for the County of Cumberland to show cause why WITH 20 DAYS FROM SERVICE OF THIS CITATION WHY PETITIONER'S PETITION SHOULD NOT BE GRANTED AND EXECUTOR JOSEPH S. HINKLE JR. AND EXECUTRIX PATRICIA HINKLE OF THE ESTATE OF DOROTHY E. SHATTO DECEASED SHOULD NOT FILE WITH THE REGISTER OF WILLS A VERIFIED INVENTORY OF ALL PERSONAL ESTATE OF THE DECEDENT - AN ITEMIZED LIST OF THE VARIOUS ARTICLES CONSTITUTING THE ESTATE WITH THEIR ACTUAL VALUES. Witness my hand an official seal of office at Carlisle, Pennsylvania, this 2ND day of JANUARY, ?.003. Clerk, Orphans' Court Division ~ / I ~ Cumberland County, Carlisle, PA ~(~ j ;~ ~1,~ My Commission Expires on the 15` lvlonday _ r January, 2006 IN RE: THE ESTATE OF DOROTHY E. SHATTO 1N THE COURT OF COMMON PLEAS OF CUMBERI:AND COUNTY, COMMONWEALTH OF PENNSYLVANIA ORPHANS' COURT DIVISION NO. 2002-00718 PETITION FOR CITATION TO SHOW CAUSE -RESPONSE TO NEW MATTER CERTIFICATE OF SERVICE I, John C. Porter, Counsel for Petitioner, E. Benjamin Shatto, hereby certify that copies of Petitioner's Response To New Matter and Judge Holler's signed Order were directed to Executrix, Patricia Hinkle, and Executor, Joseph S. Hinkle, Jr., of the Estate of Dorothy E. Shatto and served upon Counsel of Record for the Estate, Harold S. Irwin, III, in the following manner: First Class Postage Prepaid to his office at Hitner House, Suites 201 and 202 35 East High Street Carlisle, PA 17013 on this 31st day of January, 2003. John .Porter, Esq. Counsel for Petitioner Supreme Court Attorney I.D. # 90152 61 West Louther Street Carlisle, PA 17013 COMMONWEALTH OF PENNSYLVANIA BUREAU OF INDIVIDUAL TAXES DEPARTMENT OF REVENUE INNERITANCE TAX DIVISION DEPT. 280601 INHERITANCE TAX NARRISBURG, PA 17128-0601 STATEMENT OF ACCOUNT REV-1607 E% ~FP (01-03) HAROLD S IRWIN ~`i~I STES 201 202 35 E HIGH ST CARLISLE `; PA 17013 DATE 03-29-2004 ESTATE OF SHATTO DOROTHY E DATE OF DEATH 08-05-2002 FILE NUMBER 21 02-0718 COUNTY CUMBERLAND ACN 101 Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, submit the upper portion of this fore with your tax payment. CUT ALONG THIS LINE - RETAIN LOWER PORTION FOR YOUR RECORDS 1 ---------------------------------------------------------------------------------------------------------------- REV-1607 EX AFP (01-03) *~* INHERITANCE TAX STATEMENT OF ACCOUNT ~** ESTATE OF SHATTO DOROTHY E FILE N0. 21 02-0718 ACN 101 DATE 03-29-2004 THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, 7HE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 03-04-2004 PRINCIPAL TAX DUE: PAYMENTS CTAX CREDITS): 17,755.11 PAYMENT DATE RECEIPT NUMBER DISCOUNT C+) INTEREST/PEN PAID (-) AMOUNT PAID 10-25-2002 CD001774 887.76 17,798.36 03-10-2004 REFUND .00 931.01- TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE * IF PAID AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN S1, NO PAYMENT IS REQUIRED. IF TDTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ) 17,755.11 ,00 .00 .00 ~L~1 PAYMENT: Detach the top portion of this Notice and submit with your payment made payable to the name and address printed on the reverse side. -- If RESIDENT DECEDENT make check or money order payable to: REGISTER OF WILLS, AGENT. -- If NON-RESIDENT DECEDENT make check or manes order payable to: COMMONWEALTH OF PENNSYLVANIA. REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an ^Applicatian for Refund of Pennsylvania Inheritance and Estate Tax" CREV-1313). Applications are available at the Office of the Register of Wills, any of the 23 Revenue District Offices or from the Department's 24-hour answering service for forms ordering: 1-800-362-2050; services for taxpayers with spacial hearing and / or speaking needs: 1-800-447-3020 (TT only). REPLY T0: questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, A7TN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601, phone (717) 787-6505. DISCOUNT: If any tax due is paid within three C3) calendar months after the decedent's death, a five percent (5%) discount of the tax paid is allowed. PENALTY: The 15% 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 end of the tax amnesty period. INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) months and one C1) 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 C6%) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 1982 will bear interest at a rate which will vary from calendar year tc calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2004 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 ZO% .000548 1988-1991 11% .000301 2001 9% .000247 1983 16'!. .000438 1992 9% .000247 2002 6% .000164 1984 11% .000301 1993-1994 7% .000192 2003 5% .000137 1985 13% .000356 1995-1998 9% .000247 2004 4% .000110 1986 10% .000274 1999 7% .000192 1987 9% .000247 2000 8% .000219 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen C15) days ~., beyond the date of the assessment. If payment is made after the interest computation date shoan on the ~c;•; Notice, additional interest must be calculated. STATUS REPORT UNDER RULE 6.12 Name of Decedent : DOROTHY E. SHATTO Date of Death : 8/5/2002 Will No . 002 - 0071 Admin . No . 21 - 02 - 00718 Pursuant to Rule 6.12 of the Supreme Court Orphans ' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate 1 . State whether administration of the estate is complete Yes ~_ No 2 . If the answer is No , state when the personal representative reasonably believes that the administration will be complete 3 . If the answer to No . 1 is Yes , state the following: a . Did the personal representative file a final account with the Court ? Yes ~_ No b . The separate Orphans ' Court No . (if any } for the personal representative ' s account is : N/A c . Did the personal representative state an account informally to the parties in interest ? Yes ~_ No d . Copies of receipts , releases , joinders and approvals of formal or informal accounts may be filed with the Clerk of the Orphans ' Court and may be attached to this repo. Date : 7/12/2004 (_ "'-y Signature Name (Please type or print ) 64 SOUTH PITT STREET CARL{SLE PA 17013 Address ( 243) - 6090 Tel . No . Capacity : Personal Representative _~S- Counsel for personal representative ~~ RELEASE 1, PATRICIA HINKLE, and I, JOSEPH S. HINKLE, JR., do hereby acknowledge that I have this day had and received from PATRICIA HINKLE and JOSEPH S. HINKLE, JR., executors, and HAROLD S. IRWIN, III, the legal counsel for the ESTATE OF DOROTHY E. SHATTO, deceased, the final sum of Six Hundred Thirty- three and 77/100 ($633.77) Dollars in full satisfaction of my share in the estate. AND THEREFORE, I, the said PATRICIA HINKLE, and I, JOSEPH S. HINKLE, JR., do by these presents remise, release, quit claim, and forever discharge the said executors and attorney, their heirs, executors and administrators, of and from said share and of and from all actions, suits, payments, accounts, reckonings, claims and demands whatsoever, for or by reason thereof, or any other act, matter, cause or thing whatever, from the beginning of the world to the day of the date of these presents. And I hereby consent and agree that the Orphans' Court of Cumberland County may discharge the said executrix and legal counsel as to this share upon application, without further notice to me. IN WITNESS WHEREOF, I have hereunto set my hand and seal the /oZ77J day of ~i+, 2004. ~~ I COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND (SEAL) PATRICIA/HINKLE l , ~ r~ ~j~ SEAL) SE H S. HINKLE, JR . :SS: -~1 On this, the / o~?~-,I day of 2004, before me, the undersigned officer, personally appeared PATRICIA HINKLE and JOSEPH S. HINKLE, JR., known to me (or satisfactorily proven} to be the persons whose names are subscribed to the within instrument, and acknowledged that they executed same for the purposes therein contained. In witness whereof, I hereunto set my hand and official seal. ~ I~btary PublyE SEAL Notarial Seal James M. Robinson, ~'Y Public Carlisle Born, Cumberland My C~nmisaion Facpircs luxe 6, RELEASE I, E. BENJAMIN SHATTO, JR., do hereby acknowledge that I have this day had and received from PATRICIA HINKLE and JOSEPH S. HINKLE, JR., executors, and HAROLD S. IRWIN, III, the legal counsel for the ESTATE OF DOROTHY E. SHATTO, deceased, the final sum of Three Hundred Sixteen and 89/100 ($316.89) Dollars in full satisfaction of my share in the estate. AND THEREFORE, 1, the said E. BENJAMIN SHATTO, JR., do by these presents remise, release, quit claim, and forever discharge the said executors and attorney, their heirs, executors and administrators, of and from the said share and of and from all actions, suits, payments, accounts, reckonings, claims and demands whatsoever, for or by reason thereof, or any other act, matter, cause or thing whatever, from the beginning of the world to the day of the date of these presents, including but not limited to all actions by the executors and the attorney in this estate to date. And I hereby consent and agree that the Orphans' Court of Cumberland County may discharge the said executrix and legal counsel as to this share upon application, without further notice to me. IN WITNESS WHEREOF, I have hereunto set my hand and seal the _~~~ day of~if', 2004. ~~`( COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND -- (SEAL) E. BEN AMIN SHATTO; :ss: 17s 3~t- ~~3 ~ .~ p~ a y On this, the _~~ ~ day ofA~i1, 2004, before me, the undersigned officer, personally appeared E. BENJAMIN SHATTO, JR., known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that he executed same for the purposes therein contained. In witness whereof, I hereunto set my hand and official seal. -~~ Notary Public Notarial Seal Darlene R. Coover-Cireenwalt, Notary Public Hampden Twp., Cumberland Count My Commission Expires Mar. 21, 20 5 Member, PennsylvaniaAsspciatbnofNpegrieg Cumberland County - Register Of Wills Hanover and High Street Carlisle, PA 17013 Phone: (717) 240-6345 Date: 7/08/2004 IRWIN HAROLD S III 64 SOUTH PITT STREET CARLISLE, PA 17013 RE: Estate of SHATTO DOROTHY E File Number: 2002-00718 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 will become delinquent on: 8/05/2004 Your prompt attention to this matter will be appreciated. Thank You. Sincerely, GLENDA FARNER STRASBAUGH REGISTER OF WILLS cc: File Personal Representative(s) Judge Cumberland County - Register Of Wills Hanover and High Street Carlisle, PA 17013 Phone:(717) 240-6345 Date: 7/08/2004 HINKLE PATRICIA A 4612 HAMPDEN AVENUE CAMP HILL, PA 17011 RE: Estate of SHATTO DOROTHY E File Number: 2002-00718 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 will become delinquent on: 8/05/2004 Your prompt attention to this matter will be appreciated. Thank You. Sincerely, GLENDA FARNER STRASBAUGH REGISTER OF WILLS cc: File Counsel Judge Cumberland County - Register Of Wills Hanover and High Street Carlisle, PA 17013 Phone: (717) 240-6345 Date: 7/08/2004 HINKLE JOSEPH S JR 4612 HAMPDEN AVENUE CAMP HILL, PA 17011 RE: Estate of SHATTO DOROTHY E File Number: 2002-00718 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 will become delinquent on: 8/05/2004 Your prompt attention to this matter will be appreciated. Thank You. Sincerely, GLENDA FARNER STRASBAUGH REGISTER OF WILLS cc: File Counsel Judge COMMONWEALTH OF PENNSYLVANIA `~ BUREAU OF INDIVIDUAL TAXES DEPARTMENT OF REVENUE INHERITANCE TAX UIVISIUN ~ ~ ~ OEPT. 280601 HARRISBl1R6, PA 171za-obol INHERITANCE TAX RECORD ADJUSTMENT REV-1593 EX ~FP [O1-03) r-~, ,- DATE 03-05-2004 =;- ESTATE OF SHATTO DOROTHY E DATE OF DEATH 08-05-2002 FILE NUMBER 21 02-0718 '(~Q (jjj4? ~4 r ~ _;j7 COUNTY CUMBERLAND HAROLD S IRWIN III' ACN 101 STES 201 202 - Anount Remitted 35 E HIGH ST z~y:_ CARLISLE `~tA''1.:7013 MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, submit the upper portion of this fore with your tax payment. CUT ALONG THIS LINE - RETAIN LOWER PORTION FOR YOUR RECORDS ~ ---------------------------------------------------------------------------------------------------------------- REV-1593 EX AFP CO1-03) ~~ INHERITANCE TAX RECORD ADJUSTMENT ** ESTATE OF SHATTO DOROTHY E FILE N0. 21 02-0718 ACN 101 DATE 03-05-2004 ADJUSTMENT BASED ON: BOARD OF APPEALS REFUND VALUE OF ESTATE: 1. Real Estate (Schedule A) (1) 133,000.00 2. Stocks and Bonds (Schedule B) (2) .00 3. Closely Held Stock/Partnership Interest (Schedule C) (3) .00 4. Mortgages/Notes Receivable (Schedule D) (4) .0 0 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5l 51,993.21 6. Jointly Owned Property (Schedule F) [6) .00 7. Transfers (Schedule G) (7) .00 8. Total Assets (8) 184,993.21 DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Administrative Costs/ Miscellaneous Expenses (Schedule H) (9) 31,978.74 10. Dabts/Mortgage Liabilities/Liens (Schedule I) (10l 756.35 11. Total Deductions 12. Net Value of Tax Return 13. Charitable/Governmental Bequests; Non-elected 4113 Trusts iSchedule J) 14. Net Value of Estate Subject to Tax TAX: (11) 32,735.09 (12) 152,258.12 (13) . 00 t14) 152,258.12 15. Amount of Line 14 at Spousal rate [15) . 00 X 00 = . 00 16. Amount of Line 14 taxable at Lineal/Class A rate (16) 48,351.04X 045= 2,175.80 17. Amount of Line 14 at Sibling rate [17) 225. 00 X 12 = 27.00 18. Amount of Line 14 taxable at Collateral/Class B rate t18) 103,682.08X 15 = 15,552.31 19. Principal Tax Due [19) 17,755.11 TOX CREl11TSe DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID 10-25-2002 CD001774 887.76 17,798.36 ~---, J * IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. TOTAL TAX CREDIT 18,686.12 BALANCE OF TAX DUE 931.O1CR INTEREST AND PEN. .00 TOTAL DUE 931.O1CR ( IF TOTAL DUE IS LESS THAN 51, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) O~J PAYMENT: Detach the top portion of this Notice and submit with your payment made payable to the name and address printed on the reverse side. -- Make check or money order payable to: REGISTER OF WILLS, AGENT. REFUND (CR): 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-1313). Applications are available at the Office of the Register of Wills, any of the 23 Revenue ^istrict Offices or from the Department's 24-hour answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and / or speaking needs: 1-800-447-3020 [TT only). REPLV T0: Questions regarding errors contained on this notice should be addressed tc: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601, Phone (717) 787-6505. DISCOUNT: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (5%) discount of the tax paid is allowed. PENALTY: The 15% tax amnesty non-participation penalty is computed an the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. INTEREST: Interest is 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 (6%) percent per annum calculated at a daily rate of .000164. All taxe s which became delinquent on and after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Rev enue. The applicable interest rates for 1982 through 2003 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 20% .000548 1987 9% .000247 1999 7% .000192 1983 16% .000438 1988-1991 11% .000301 2000 8% .000219 1984 11% .000301 1992 9% .000247 2001 9% .000247 1985 13% .000356 1993-1994 7% .000192 2002 6% .000164 1986 10% .000274 1995-1998 9% .000247 2003 5% .000137 --Interest is calcul ated as follows: INTEREST = BALANCE OF TAX UNPAID X NU![BER OF DAYS DELINQUENT X DAILY 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 Notice, additional interest must he calculated. ~"'~ BOARD OF APPEALS DEPT. 281021 ' ' HARRISBURG, PA 17128-1021 HAROLD S IRWIN III ESQ STES 201 202 35 E HIGH ST CARLISLE PA 17013 IN RE ESTATE OF: SHATTO DOROTHY E DOCKET NO.: TAX TYPE: APPEAL TYPE FILE NUMBER: ACN: APPRAISEMENT. PETITION FILED: EXAMINER: 0315536 Inheritance Refund 2102-0718 101 12/10/2002 7/24/2003 DONNA E ALIMENT Direct Dial: (717) 783-7894 Fax: (717) 787-7270 Email: daument@state.pa.us March 2, 2004 MAILING DATE: DECISION AND ORDER On May 16, 2003, Petitioner filed a supplemental inheritance tax return in order to report additional assets, claim additional debts and deductions, delete an asset from the original Schedule E and request a resulting $942.69 refund. The Department's appraisement and assessment of the supplemental return on June 23, 2003 made none of the requested additions, corrections or deletions, and Petitioner was advised to file a refund petition with the Board. The Board finds that the following adjustments to the appraisement and assessment of the original return are in order: 1. Delete item E-#11 in the amount of $604.99 as it was included in E-4; 2. Increase allowable personal representative commission from $5,000.00 to $8,400.00; 3. Increase allowable attorney fee from $5,000.00 to $9,150.00; 4. Increase H-C-1 filing fees from $25.00 to $153.00; 5. Increase H-C-3 bank charges from $13.50 to $27.32 COMMONWEAL-TH OF PENNSYLVANIA ~~ DEPARTMENT OF REVENUE _~ 6. Increase I-5 PPL charges from $90.57 to $105.79; SHATTO D~KOTHY E BOARD DOCKET NO. 0315536 Page 2 of 3 7. Increase I-6 American Water charges from $22.73 to $31.04; 8. Decrease I-9 Quantum Imaging charges from $25.27 to $2.17. In addition, the appraisement and assessment of the supplemental return shall be adjusted to reflect the following additional items: 1. Schedule E asset, IRS refund of $27.00; 2. Schedule H claim for headstone engraving of $80; 3. Schedule H claim for Pa. 2002 income tax of $7.00; 4. Schedule H claim for tax preparation fee of $165.00. The net result of these additions and adjustments will be the decrease in total Schedule E assets from $52,570.00 to $51,993.21; the increase in total Schedule H deductions from $24,034.92 to $31,978.74; the increase in total Schedule I debts from $755.92 to $756.35; and the decrease in the net taxable estate from $160,779.96 to $152,258.12. We find, however, that the total overpayment is $931.01, as shown by the attached computation. Accordingly, it is hereby Ordered that the petition for refund is granted-in-part. The Department is directed to make the aforementioned additions and adjustments to the original and supplemental schedules E, H and I. It is further Ordered that the estate be issued a cash refund, plus appropriate interest, of the resulting $931.01 overpayment. FOR THE BOARD OF APPEALS JOSEPH R. SLEEK, MEMBER SHATTO DOROTHY E BOARD DOCKET NO. 0315536 Page 3 of 3 COMPUTATION OF OVERPAYMENT $152,258.12 Net Value of Estate - 510.00 Bequest of two watches - 225.00 Bequest of ring - 8,000.00 Four bequests of $2,000.00 $143,523.12 Residue $ 2,175.80 Tax at 4.5% on $48,351.04 ($510.00 watches and 1/3 residue, $47,841.04) 27.00 Tax at 12% on $225.00 ring 15,552.31 Tax at 15% on $103,682.08 ($8,000.00 cash bequests and $95,682.08 residue) $17,755.11 Total Tax Due - 887.76 5% Discount $16,867.35 Net Tax Due - 17,798.36 Tax Paid 10-25-02 $ 931.01 Overpayment ANY APPEAL FROM THIS DECISION MUST BE FILED WITH THE BOARD OF FINANCE AND REVENUE, 1101 SOUTH FRONT ST., SUITE 400, HARRISBURG, PA 17104, WITHIN NINETY (90) DAYS OF THE MAILING DATE OF THIS DECISION. TELEPHONE (717) 787-2974. A CASH REFUND WILL BE MAILED TO YOU BY THE BUREAU OF INDIVIDUAL TAXES. IF YOU REQUIRE THIS INFORMATION IN AN ALTERNATE FORMAT UNDER THE PROVISIONS OF AMERICANS WITH DISABILITIES ACT OF 1990, PLEASE CALL (717) 783-3664, OR FOR SERVICES FOR TAXPAYERS WITH SPECIAL HEARING AND SPEAKING NEEDS: 1-800-447-3020 (TT ONLY). yaw oFFrcE of HAROLD S. /RW/N, /// ATTORNEY-AT-LAW HITNER HOUSE, SUITES 201 and 202 35 EAST HIGH STREET HAROLD S. IRWIN, I ~ I CARLISLE, PENNSYLVANIA 17013 717-243-6090 NATHAN C. WOLF PHONE _______________________ www. irwiniawoffice. com 717-243-9200 RHONDA S. IRWIN e-mail: i/Winlaw@epix.net FACSIMILE ROBERT D. STAMBAUGH PARALEGALS May 16, 2003 REGISTER OF WILLS CUMBERLAND COUNTY COURTHOUSE 1 COURTHOUSE SQ CARLISLE PA 17013 RE: Estate of Dorothy E. Shatto No. 2002 - 07181 Dear Sir or Madam: Enclosed for filing, please find a supplemental inheritance tax return for this estate. I have also attached a check for $15 for filing. Please advise the Department of Revenue that there have been no changes to the exhibits filed with the original return and so I have not recopied all of the exhibits to include with this supplemental. However, all prior exhibits may be referred to in order to document the valuations used in the supplemental return. Also, based on the new calculations contained in the supplemental return, we are requesting a refund of overpaid inheritance taxes. Thank you for your cooperation in this matter. Si erely, Harold S. Irwi ,III