HomeMy WebLinkAbout03-0757PETITION FOR PROBATE & GRANT OF LETTERS
Estate of JOHN R. TOLAN
also known as
, deceased.
Social Security No. 151-24-4957
To: Register of Wills for the
County of Cumberland
Commonwealth of Pennsylvania
The Petition of the undersigned respectfully represents that:
Your Petitioners, who is 18 years of age or older and the alternate Executor named in the Last Will of
the above decedent dated November 17, 1997 , and codicils dated none . The
Executor named none died . A Renunciation for Helen E. Boyd (erroneously
referred to as Helen Brown) is attached hereto.
Decedent was domiciled at death in Cumberland County, Pennsylvania, with his last family or principal
residence at One West Penn Street, Carlisle Borou,qh
Decedent, then 71 years of age, died
August 22 ,2003, at his residence
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
(If not domiciled in PA) Personal property in PA
(If not domiciled in PA) Personal property in County
Value of real estate in Pennsylvania, situated as follows:
$9,400.00
$.
WHEREFORE, Petitioners respectfully requests the probate of the Last Will and Codicil(s) presented
herewith and. the grant of letters testamentary thereon.
Signature(s).aCf:l Residenc~) of Pgtitioner(s):
Marcu~A. McKn, j~ Iii, E-~uire' /r//
60 W. Pomfret ~4,r~eet ,)
Carlisle, PA 17013-'~---~
717-249-2353
OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA :
:
COUNTY OF CUMBERLAND :
ss
The Petitioner(s) above named swear(s) or afffirm(s) that the statements in the foregoing petition are
true and correct to the best of the knowledge and belief of Petitioner(s) and that as personal representative of
the above decedent, petitioner(s)will well and truly administer the e.s,,~te acco~lag to law.
Sworn ,o or affirme¢ and subscribed ~/~
before me this_. I ~ day of ~/~_.~/'~/'/¢
' / Marcus A'. McKai~lh't III, Esquird,/
September , ;~03. i1
Noo
21-03-
Estate of
JOHN R. TOLAN , deceased.
DECREE OF PROBATE & GRANT OF LETTERS
dated
the Last Will of
granted to
AND NOW, September l ~ , 2003, in consideration of the Petition on the
reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s)
November 17, 1997 described therein be admitted to probate and filed of record as
John R. Tolan ; and Letters Testamentary are hereby
Marcus A. McKni,qht III, Esquire
FEES
Probate, Letters, Etc ........ $.40.00
Short Certificates(-2- ) .... $ 6.00
Renunciation(s) ........... $ 5.00
JCP .................... $10.00
Other Will Pages (-2-)_ .... $ 6.00
-- '[O.T. AL: .... $ 67.00
Filed...C)t :J~ J.,~.~. ~ ........ .-~-...
a cus A. ~~1, Esqu~'e (z .... ~
60 West Pomfret St., Carlisle, PA 17013
ADDRESS
717-249-2353
PHONE
RENUNCIATION
In regard to the Estate of
To the Register of Wills of
JOHN R. TOLAN
CUMBERLAND
, deceased.
County, Pennsylvania.
The undersigned friend of the above decedent hereby renounce(s)
the right to administer the estate and respectfully ask(s) that Letters Testamentary
be issued to MARCUS A. McKNIGHT III
WITNESS my hand(s) this 29th day of August ,2003.
SIdNATURE Y-
Helen E. Boyd erroneously referred to in Will
as Helen Brown
One West Penn Street Apt. 102
Carlisle, PA 17013
ADDRESS
SIGNATURE
ADDRESS
SIGNATURE
ADDRESS
his 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 be forwarded to the State Vital Records Office for permanent filing.
WARNING: It is illegal to duplicate this copy by photostat or photograph.
Fee for this certificate, $2.00
P 9609458
No.
Local Registrar
Date
~.E~ ~29-098
INK
John
71
Cumberland
1 W. Penn St., Apt. 516
Carlisle, PA 17013
Frank - Tolan
Michael J. P. Tolan
~[] c,._~.. I~
COMMONWEALTH OF PENNSYLVANIA - DEPARTMENT OF HEALTH * VITAL RECORDS
CERTIFICATE OF DEATH
(Coroner)
R Tolan Male 151 - 24 - 4957 August 22. 2003
1932 NJ '~'~ E~--.~U] ~oAUl ~'gr-I ~;~._~ ~[]
Carlisle 1 West Penn Street ..~ v~.~c~.
""~'"' "~ ~' ~' ' ~te
~rlisle Ti~ & ~ ,.~ ~,~
~rl~d ~""
~ ~' ~'~ ~lisle
1517 7403
8/26/2003 Harrisburg C~Cr~nCo. Harrisburg, PA"
012633 L Brothers Funeral Hcme, Carlisle, PA 17013
aprx.
2003
Chronic Obstructive Pulmonary Disease
HTN, CHF
~003
Michael L. Norris, Coroner
6375 Basehore Road, Suite
Mechanicsburg, Pa. 17050
I JOHN R. TOLAN, of the Borough of Carlisle, Cumberland County,
Pennsylvania, declare this instrument to. be my Last Will and Testament, hereby expressly
revoking all Wills and Codicils heretofore made bY' me.'
ONE: I direct my Executrix to pay all of my debts, fUneral and administrative expenses
as soon as may be done conveniently after my decease.
TWO: I specifically give, devise, and bequeath all my books to the. BOSLER
LIBRARY of Carlisle, Pennsylvania.
THREE: All the rest, residue, and remainder of my estate of every nature and wherever
situate, I give, devise, and bequeath to my granddaughter, SHELBY D. DICK.
FOUR: I appoint HELEN BROWN, to be the Executrix of this my Last Will. If she
has predeceased me;or is unable to serve, or ceases to serve as ExecutriX, I appoint, MARCUS
A. McKNIGHT, III, ESQUIRE, to be the Executor of this my Last Will.
FIVE: My Executrix may, at her discretion, compromise claims, borrow money, retain
property for such length of time as she may deem proper; lease and sell property for such prices,
on such terms, at public or private Sales, as she may deem proper; and invest estate property and
income without restriction to legal investments.
SIX: No Executrix or E~ecutor, acting hereunder shall be required to post
bOnd or enter security in this or any jurisdiction.
IN WITNESS WHEREOF, I have hereunto set my hand and seal this i of
November, 1997.
(SEAL)
Signed, sealed, published and declared by JOHN R. TOLAN, the above named
Testator, as and for his Last Will and Testament, in the presence of us, who, at his request 'and in
his presence and in the presence of each other have subscribed our names as witnesses hereto.
ACKNOWLEDGMENT AND AFFIDAVIT
WE, JOHN R. TOLAN, CHERYL L. CLELAND and MARTHA L. NOEL, the
testator and witnesses respectively, whose names are signed to the foregoing instrument, being
first duly sworn, do hereby declare to the undersigned authority 'that the teStator signed and
executed the instrument as his Last Will, and that he had signed willingly, and that he executed it
as his free and voluntary act for the purpose herein expressed, and that each of the witnesses, in
the presence and hearing of the testator, signed the Will as a witness and that to the best of their
knowledge the testator was, at that time, eighteen years of age or older, of sound mind and under
no constraint or undue influence.
MARTHA L. NOEL
COMMONWEALTH OF PENNSYLVANIA :
: SS:
COUNTY OF CUMBERLAND :
Subscribed, sworn to and acknowledged before me by JOHN R. TOLAN, the testator
herein, and subscribed and ~orn to before me by CHERYL L. CLELAND and MARTHA L.
NOEL, witnesses, this ~ c/4[/~day of November, 1997.
o ary ub 'c
Notarial Seal
Betzi A. Morrison Notary Public
Carlisle Boro, Cumberland County
My Commi~,31or~ ~XDh'e$ Dec~ 15, 2000
Member, PennSylvania Association of Notaries
JOHI~I R. 'rOLA~I
IRWIN, MCKNIGHT & HUGHES
WEST POMFRET PROFESSIONAL BUILDING
60 WEST POMFRET STREET
CAR LISLE, PENNSYLVANIA 17013-3222
(717) 249-2353
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Name of Decedent:
Date of Death:
Estate No.'
JOHN R. TOLAN
AUGUST 22, 2003
21-03-0757
To the Register:
I certify that notice of the beneficial interest 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 November 7, 2003 .
Name
Shelby Tolan
Address
59 South Pine Street, York, PA 17403
Notice has now been given to all persons entitled th~~one .
Date: 11/07/03
Signature r- KN~~'·
IRWIN & Mc
Capacity:
Name Marcus A. McKnight III, Esquire
Address 60 West Pomfret Street
Carlisle~ PA 17013
Telephone (717) 24%2353
__ Personal Representative
X
Counsel for Personal Representative
REV- 1500 EX + (6-00)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. :>80601
HARRISBURG, PA 171:)8-0601
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REV- 1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
Tolan John R.
DATE OF DEATH (MM-DO-YEAR) I DATE OF BIRTH (MM-DO-YEAR)
08/22/2003 I 07/21/1932
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE iNITIAL)
OFFICIAL USE ONLY
FILE NUMBER
21-03-0757
COUNTY CODE YEAR NUMBER
SOCIAL SECURITY NUMBER
151-24-4957
THIS RE-I'URN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
1. Original Return ~ 247! Supplemental Return
4, Limited Estate , Future lnterest Compromise (date of death after 1:)-12-82)
6, Decedent Died Testate Decedent Maintained a Living Trust
(Attach copy of Will) (Attach copy of Trust)
r--] 9. Litigation Proceeds Received I I Spousal Poverty
10.
Credit
(date of death between 1:)-31-91 and 1 - 1-95)
M (date of death
3. Remainder Return priorto 12-13-8Z)
5. Federal EstateTax Return Required
0 8, Total Number of Safe Deposit Boxes
Election to tax under 13(A)
Sec.
91
(Attach Sch O)
NAME
Marcus A. McKnight Esq.
FIRM NAME (If Applicable)
IRWIN & McKNIGHT
TELEPHONE NUMBER
717/249-2353
COMPLETE MAILING ADDRESS
60 West Pomfret Street
West Pomfret Professional Bldg.
Carlisle, PA 17013.
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Corporation, Partnership or (3)
Sole-Proprietorship
4, Mortgages & Notes Receivable (Schedule D) (4)
5. Cash, Bank Deposits & Miscellaneous Personal Property (5)
(Schedule E)
6. Jointly Owned Property (Schedule F) (6)
r--[ Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7)
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H) (9)
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10)
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11 )
13.
14.
None
None
None
None
20,704.47
None
None
4,473.85
6,722.80
OFFICIAL USE ONLY
(8) 20,704.47
(11) 11,196.65
(12) 9,507.82
Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been (13).
made (Schedule J)
Net Value Subject to Tax (Line 12 minus Line 13) (14)
9,507.82
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec, 9116(aX 1.2)
16. Amount of Line 14 taxable at lineal rate
17. Amount of Line 14 taxable at sibling rate
18. Amount of Line 14 taxable at collateral rate
19. Tax Due
9,507.82
X .0 0
X .0 45
X .12
X .15
(15) 0.00
(16) 427.85
(17) 0.00
(18) 0.00
(19) 427.85
Copyright (c) ZOO0 form software only The Lackner Group, Inc. Form REV- 1500 EX (Rev. 6-00)
Decedent's Complete Address:
STREET ADDRESS
One West Penn Street #516
CITY
Carlisle
STATE
?A
ZIP
17013
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1) 427.85
0.00
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Interest/Penalty ( D + E ) (3) 0.00
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 arefund (4) 0.00
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 427.85
A. Enter the interest on the tax due. (SA) 0.00
B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (SB) 427.85
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retaintheuseorincomeofthepropertytransferred; ......................... ~ ' ~
b. retain the right to designate who shall use the property transferred or its income; ...........
c. retain a reversionary interest; or ....................................
d. receive the promise for life of either payments, benefits or care? ...................
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? ................................ [] ' ~
3. Did decedent own an "in trust for" or payable upon death bank account or security at his
or her death? .............................................. [] i~]
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property
which contains a beneficiary designation? ................................ [] []
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,
YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
Total Credits( A + B + C ) (2)
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true,
correct and complete. Declaration of prep/~oth~ than the personal representative is based on all information of which preparer has any knowledge.
SlGNATUREOFPER~S~RESPONSI~FOI~ILINGRE_~TURN Marcus A. McKnfLght Esq. DATE/
_ ~ 60 West Pomfret Street//5;~/-~
...........................
S,G~TUREOFPtEP~EROTHE~THA,~RESENTAT'VE IRWIN & Hc~[C~ ~ DATE..
~, ~ ~ ~J 60 West Pomfret Street ........ I/L~
For dates of dea~ on~r a,er July 1, 1994 and before Janua~ 1, 1995, t~e tax rate imposed on the net value of tr=nsfers to or for the use of t~e
surviving s~e ~ [72 P,S. 9116 (a) (1.1) (i)].
For dates of deat~ on or a~er January 1, 199S, the tax rate imposed on the ~et val~e of transfers to or for the ~se of the sMrviving spoMse is 0%
[72 P.S. 9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statuto~ require~nts for disclosure of assets
and filing a tax return are ~ill applicable even E t~e surviving spouse is the only beneficiaw.
For dates of death on or after July 1, 2000:
The tax rate ~mposed on the net value of transfers from ~ deceased child twenty-one years of ag~ or younger at death to or for the use of a ~atural
parent, a~ adoptive parent, or 8 steppare~t of the child is 0% [72 P.S. 9116 (a) {1.2)].
The tax rate imposed on the net vaIMe of transfers to or for the use of the decedent's lineal ~e~ficiaries is 4.S%, except as ~oted i~ 72 P.S. 9116(1.2)
[72 P.S. 9~
THe tax rate imposed on the net vaiMe of transfers to or for the use of the decedent'~ s[bii~s is 12% [72 P.S. 9116(a)(1.3)]. A sibli~ is defined, under
Section 9102, as an i~divid~al who has at least one parent in common wit~ t~e decedent, wHet~er by blood or
Copyright (c) ZOO0 form software only The Lackner Group, inc. form ~EV- 1500 EX (Rev. 6-O0)
REV- 1508 EX + (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
FILE NUMBER
John R. Tolan SS# 151-24-4957 08/22/2003 21-03-0757
Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of
survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1
2
3
4
5
6
7
Coin collection
ING Direct - orange savings account
Legg Mason - account #360-01940-17
M&T Bank - checking account
M&T Bank - savings account
Pursell Associates Inc. Amer High
Miscellaneous personal property
Income/Lord Abbett
1,850.68
4,019.47
5,435.21
528.45
1,543.04
7,027.62
300.00
TOTAL (Also enter on line 5, Recapitulation) $ 20,704.47
(If more space is needed, insert additional sheets of the same size)
Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1508 EX (Rev. 1-97)
EV-1511 EX + (1-97)
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
John R. Tolan SS# 151-24-4957 08/22/2003 21-03-0757
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
1
2
3
4
5
6
FUNERAL EXPENSES:
Ewing Brothers Funeral Home
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative(s) Marcus A. McKnisht Esq.
Social Security Number(s) / EIN Number of Personal Representative(s) 23 - 143 8531
Street Address 60 West Pomfret Street
City Carlisle~ State PA Zip 17013
Year(s) Commission Paid: 2004
Attorney's Fees IRWIN & McKNIGHT
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City State Zip
Relationship of Claimant to Decedent
Probate Fees Register of Wills
Accountant's Fees
Tax Return Preparer's Fees
Other Administrative Costs
Cumberland Law Journal - estate notice
Harry E. Donson - appraisal fee
Register of Wills filing fee
Register of Wills short certificates
Rodney L. Drawbaugh -
The Sentinel - Legal -
publication
trash removal from apartment
estate notice publication
1,695.00
1,020.00
1,428.00
67.00
75.00
20.00
25.00
12.00
40.00
91.85
TOTAL (Also enter on line 9, Recapitulation) $ 4,473.85
(If more space is needed, insert additional sheets of the same size)
Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1511 EX (Rev. 1-97)
REV-1512 EX + (1-97)
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, AND LIENS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
John R. Tolan SS# 151-24-4957 08/22/2003 21-03-0757
Include unreimbursed medical expenses.
ITEM
NUMBER DESCRIPTION AMOUNT
Roebuck & Co., credit card balance
1
2
3
4
5
6
rent due
Balogh Becker LTD - Sears
MCI long distance
One West Penn - apartment
Penn Power & Light Co.
Sprint Telephone
US Treasury - income taxes/penalty & interest
413.09
22.02
44.92
171.02
48.34
6,023.41
I
TOTAL (Also enter on line 10, Recapitulation) I$ 6,722.80
(If more space is needed, insert additional sheets of the same size)
Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1512 EX (Rev. 1-97)
REV- 1513 EX + (9-00)
SCHEDULE J
BENEFICIARIES
COMMONWEALTH OF PENNSYLVANIA
iNHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
John R. Tolan SS~/ 151-24-4957 08/22/2003 21-03-0757
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
II.
TAXABLE DISTRIBUTIONS [include outright spousal distributions, and
transfers under Sec. 9116(~(1.Z)]
Shelby Tolan
59 South Pine Street
York, PA 17403
Granddaughter
remainder
ENTER DOLLAR AMTS. FOR DISTRIBUTIONS SHOWN ABOVE ON LN. 15 THRU 18, AS APPROPRIATE, ON REV 1500 COVER SHEET
NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SEC. 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET 15 0 . 00
(If more space is needed, insert additional sheets of the same size)
Copyright (c) Z000 form software only The Lackner Group, Inc. Form REV-1513 EX (Rev. 9-00)
£ qSTWI££ TEST E O
I JOHN R. TOLAN, of the Borough of Carlisle, Cumberland County,
Pennsylvania, declare this instrument to be my Last Will and Testament, hereby expressly
revoking all Wills and Codicils heretofore made by me.
ONE: I direct my Executrix to pay all of my debts, funeral and administrative expenses
as soon as may be done conveniently after my decease.
TWO: I specifically give, devise, and bequeath all my books to the BOSLER
LIBRARY of Carlisle, Pennsylvania.
THREE: All the rest, residue, and remainder of my estate of every nature and wherever
situate, [ give, devise, and bequeath to my granddaughter, SHELBY D. DICK.
FOUR: I appoint HELEN BROWN. to be the Executrix of this my Last Will. If she
has predeceased me, or is unable to serve, or ceases to serve as Executrix, I appoint, MARCUS
A. McI~NIGHT, III, ESQUIRE, to be the Executor of this my Last Will.
FIVE: My Executrix may, at her discretion, compromise claims, borrow money, retain
property for such length of time as she may deem proper; lease and sell property for such prices,
on such terms, at public or private sales, as she may deem proper; and invest estate property and
income without restriction to legal investments.
SIX: No Executrix or Executor, acting hereunder shall be required to post
bond or enter security in this or any jurisdiction.
IN WITNESS WHEREOF, I have hereunto set my hand and seal this ! of
November, 1997.
J(DHN R. TOLAN
(SEAL)
Signed, sealed, published and declared by JOHN R. TOLAN, the above named
Testator, as and for his Last Will and Testament, in the presence of us, who, at his request and in
his presence and in the presence of each other have subscribed our names as witnesses hereto.
ACKNOWLEDGMENT AND AFFIDAVIT
WE, JOHN R. TOLAN, CHERYL L. CLELAND and MARTHA L. NOEL, the
testator and witnesses respectively, whose names are signed to the foregoing instrument, being
first duly sworn, do hereby declare to the undersigned authority that the testator signed and
executed the instrument as his Last Will, and that he had signed willingly, and that he executed it
as his free and voluntary act for the purpose herein expressed, and that each of the witnesses, in
the presence and hearing of the testator, signed the Will as a witness and that to the best of their
knowledge the testator was, at that time, eighteen years of age or older, of sound mind and under
no constraint or undue influence.
JOHN R. TOLAN
CgEI~YL L. CLELAND
MARTItA L. NOEL
COMMONWEALTH OF PENNSYLVANIA :
: SS:
COUNTY OF CUMBERLAND :
Sub~c~lbcu, sworn to and acknowledged before me by JOHN r;. TOLAN, the testator
herein, and subscribed and..~om to before me by CHERYL L. CLELAND and MARTHA L.
NOEL, witnesses, this } '-'/~[l~day of November, 1997.
Public
Notarial Seal '1
Betzi A Morrison, Notary Public i
Carlisle Boro, Cumberland County
M:/C:ommi?,¢lon ExDtres Dec 15, 2000
Financial Consultants
September 29, 2003
Irwin, McKnight & Hughes
West Pomfret Professional Building
60 West Pomfret Street
Carlisle, PA 17013-3222
Dear Mr. McKnight,
This is in response to your letter requiring information regarding the account which Mr.
John R. Tolan had with our company and the interest it held at the time of his death on
August 22, 2003.
Mr. Tolan has an individual account with us only.
Qty Description Value
305.41000 Amer High Income TR CL C 3,509.16
461.74100 Lord Abbett BD-Deb C 3, 518.46
Total Value of Account
$ 7, 027.62
I am including a New Account Form and LOA to have the money put into an estate
account. I also need you to send me a copy of the death certificate, short certificate and
Affidavit of Domicile with the new account form and LOA..~, , f;,~
Should you require additional information, please feel free to contact me at 717-243-
0619.
muccrcty,
Teresa A. Ocker
Pursell Associates, Inc.
205 York Road · Carlisle, PA 17013 ° (717) 243-0619 · 1-866-443-0619 ° Fax (717) 243-3216
Sec-arities are offered through Wachovia Securities Financial Network, Inc., Member NASD/SIPC
John R. Tolan Estate
d/old- August, 22, 2003
Appraisal by:
Harry E. Donson
CARLISLE COIN SHOP
25 Circle Drive
Carlisle, PA 17013
243-8943
Legg Mason Wood Walker, Incorporated
Stonehedge Drive, Suite 1, Carlisle, PA I7013.9128
258. 4363
Member New York Stock Exchange, in cjMember SIPC
Irwin, McKnight, & Hughes
60 West Porn_fret Street
Carlisle PA 17013
RE: Estate of John R Tolan
Legg Mason account # 360-01940-1-7
Dear Marcus,
Mr. Tolan just had this one account with us, the account is titled in his single name.
The values as of August 22, 2003 is as follows:
Cash value 139.85
3.872 shares ofa UIT First Trust Port #087-M at $9.8955 per shares 38.31
$5000.00 Certificate of DepOsit (Discover Bank Greenwood) with a value of 5,257.05
TOTAL ACCOUNT VALUE
$ 5,435.21
If we can provide any other assistance please call.
Sincerely yours,
Brian Fields
Financial Advisor
Accredited Asset Management Specialist
BF/daz
499 Mitchell Road, Millsboro, DE 19966 Mail Code 501-120
Irwin, McKnight & Hughes
Attorneys At Law
West Pomfret Prof. Building
60 West Pomfret Street
Carlisle, PA 17013-3222
Re:
Estate of dohn R. Tolan
Social Security: 151-24-495 7
Date of Death: August 22, 2003
Phone (302) 934-2909
F ax (302) 934-2955
September 23, 2003
Dear Sir or Madam:
Per your inquiry dated September 9, 2003, please be advised that at the time of death, the above-named decedent had on
deposit with this bank the following:
1. Type of Account
Account Number
Ownership (Names off/
Opening Date
Balance on Date of Death
Accrued Interest
Total
Checking Account
1298097
dohn R Tolan
10/05/95
$528.45
$ 0.00
$528.45
Tgpe of Account
Account Number
O-wne~hip (Names off/
Opening Date
YTDod Interest Paid
Balance on Date of Death
Accrued Interest
Total
Savings Account
15004200941555
John R To!an
10/05/95
$ 3.85(does not include accrued below)
$1, 542. 75
$ .29
$1,543. 04
Inventory of the real and personal estate of
JOm~I R. TOLAN
deceased
Coin ~ollection
ING Direct, orange savings account
Legg Mason, account
M&T Bank. checking account
M&T Bank, savings account
Pursell Associates Inc., account
Miscellaneo6s personal property
TOTAL:
$1,850.
4.019.
5,435.
528.
1,543.
7,027.
300.
$20,704.
68
47
21
45
04
62
00
47
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
Marcus A. McKnight III
being duly sworn according to law, deposes and says that he is the
John R. Tolan
Executor of the Estate of
late of -- Carlis!e___B_o_r_ou_gh_ ., Cumberland County, Pa., deceased and that the
within is an inventory made by him , the said Executor
of the entire estate of said decedent, consisting of all the personal property and real estate, except real estate outside
the Commonwealth of Pennsylvania, and that the figures opposite each item of the Inventory represent it's fair value
as of the date of decedent's death.
Sworn
and subscribed before me,
Ja~ary 29~, 200~ ~
Ja0queline L Drawbaugh, Notan/~lJc
~d~ ~, ~m~ ~n~
~m~ E~r~ ~g. 14, 2~7
~, ~nia ~n ~ ~
Dale of Deafh
~~~~60 W. Pc/mf~r~ /'Adet St~,e~~~
Carlisle, PA 17013
Address
August 2003
Day Monfh Year
INSTRUCTIONS
I. An inventory must be filed within three months after appointment of personal representative.
2. A supplement 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. ,
o
=
Z o m
,,, <
COMMONWEALTH OF PENNSYLVANIA
DE~,RTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 2806O1
HARRISBURG, PA 17128-0601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO.
REV-1162 EX(11-96)
CD OO3499
MCKNIGHT MARCUS A III
60 W POMFRET STREET
CARLISLE, PA 17013
fold
ESTATE INFORMATION: SSN: 151-24-4957
FILE NUMBER: 2103-0757
DECEDENT NAME: TOLAN JOHN R
DATE OF PAYMENT: 01/30/2004
POSTMARK DATE: 00/00/0000
COUNTY: CUM BERLAN D
DATE OF DEATH: 08/22/2003
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $427.85
REMARKS. IRWIN ET AL
" CHECK# 020710
SEAL
TOTAL AMOUNT PAID:
$427.85
INITIALS' VZ
RECEIVED BY:
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
REGISTER OF WILLS
lNG :~f~. DIRECT
October 9, 2003
Marcus A. McKnight III
Irwin McKnight & Hughes
West Pomfret Professional Building
60 West Pomfret Street
Carlisle, PA 17013-3222
OCT ~ 4 ~.00~
IRWIN & McKNIGHT
Dear Mr. McKnight,
This letter is in response to your recent inquiry.
Our records reflect that John R. Tolan had the following account with lNG DIRECT:
Account Type: Orange Savings AccountTM
Open Date: 05/20/03
Account Title: John R. Tolan
Balance as of 08/22/03: $4014.81 including unpaid interest of $4.66
Enclosed is the documentation we are returning for the Estate.
We have closed the account. A check for the account balance will be mailed under
separate cover.
If you have any questions, give us a call at 1-888-464-0727.
Save Your Money.
lNG Bank, fsb
600 West St. Gerlnain Street. Suite 200 Tel.: 888.464.0727
St. Cloud, MN 56301 Fax: 888.464.3220
STATUS REPORT UNDER RULE 6.12
Name of Decedent:
JOHN R. TOLAN
Date of Death:
AUGUST 22, 2003
No. 21-03-0757
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: X 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 X No
b. The separate Orphans' Court No. (if any) for the personal representative's
account is:
c. Did the personal representative state an account informally to the parties
in interest? X Yes No
Date:
d. Copies of receipts, releases, joinders and approvals of formal or informal
accounts may be filed with the Clerk of~,Orphan's ~urt and may be
attached to this report.
_3/26/04
~ ['~ mW~ & Mc~IGHT
~} Roge~win, Esquire~
', Name (pleas~
60 West Pomfret Street
Address
Carlisle, PA 17013
City, State, Zip
(717) 249-2353
Telephone Number
Capacity:
X
Personal Representative
Counsel for Personal Representative
~ BUREAU OF INDIVIDUAL TAXES
ZNHERTTANCE TAX DTVISTON
DEPT. 280601
HARRTSBURG, PA 171Z8-0601
CONHONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAZSEHENT~ ALLO#ANCE OR DZSALLO#ANCE
OF DEDUCTIONS AND ASSESSHENT OF TAX
MARCUS A NCKNIGHT
IRWIN & HCKNIGHT
60 g POMFRET ST r,.,
CARLISLE PA 17015
DATE
ESTATE OF
DATE OF DEATH
FILE NUHBER
COUNTY
ACN
05-15-200~
TOLAN
08-22-2005
21 0S-0757
CUMBERLAND
101
Amoun~ Romi~ad
JOHN R
HAKE CHECK PAYABLE AND REHZT PAYMENT TO.'
REGISTER OF WILLS
CUHBERLAND CO COURT HOUSE
CARLISLE, PA 17015
CUT ALONG THIS L'rNE I~- RETAIN LOWER PORT'rON FOR YOUR RECORDS ~
REV-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF TOLAN JOHN R FILE NO. 21 0:5-0757 ACM 101 DATE 05-15-2004
TAX RETURN HAS: (X) ACCEPTED AS FILED ( ) CHANDED
RESERVATION CONCERNING FUTURE ]:NTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Stock/Partnership
~. Hortgages/Notos Receivable (Schedule D) (~)
5. Cash/Bank Deposits/Misc. Personal Proper~y (Schedule E)
6. Jointly Owned Property (Schadula F) (6)
7. Transfers (Schedule G) (7)
8. Total Assets
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Exponsas/Adm. Costs/M/sc. Expenses (Sch®dula H) (9)
10. Debts/Mortgage L/ab/litias/Lians (Schedule I) (10)
11. Total Doduct/ons
12. Net Value of Tax Return
20z704.47
.00
.00 NOTE: To insure proper
.00 credit 4o your account,
.00 subm/t the uppor portion
.00 of this form with your
tax payment.
.00
4,475.85
(e) 20,704.47
13.
NOTE:
6,722.80
(11) 11.19fi
(la) 9,507.8Z
.00
IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
(~5) .00 x 00 = .00
(16) 9,507.8Z x 045= 427.85
(17) .00 x 12 = .00
(18) .00 X 15 = .00
(19)= 427.85
ANOUNT PAID
427.85
ASSESSHENT OF TAX:
15. Amount of L/ne 1~ at Spousal rata
16. Aeoun~ of Line 1~ taxable at L/heal/Class A rata
17. Amount of Line lq at Sibling rata
18. Amount of Line 1~ *axabla at Collateral/Class B rata
19. Principal Tax Due
TAX CREDITS:
PAYHENT RECEIPT DISCOUNT (+)
DATE NUMBER INTEREST/PEN PAID (-)
01-~0-2004 CD005499 .00
TOTAL TAX CREDIT I 427.85
BALANCE OF TAX DUEl .00
INTEREST AND PEN. .00
TOTAL DUE . O0
( IF TOTAL DUE IS LESS THAN $1, NO PAYHENT ZS REQUIRED.
ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.)
reflect figures that include the total of ALL returns assessed to date.
Charitable/governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13)
Nat Value of Estato Subject to Tax (1~) 9,507.82
Zf an assess;ant ,as lssued previously, lines 14, 15 and/or 16, 17, 18 and 19 .ill
RESERVATION:
PURPOSE OF
NOTICE:
PAYMENT:
REFUND (CR):
OBJECTIONS:
ADMIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
Estates of decedents dying on or before December 1Z, 1982 -- if any futura interest in the estate is transferred
in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for
life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the lawful Class B (collateral) rate on any such future interest.
To fulfill the requirements of Section 21q0 of the Inheritance and Estate Tax Act, Act 25 of ZOO0. (TI P.S.
Section
Detach the top portion of this Notice and submit with your payment to the Register of NilIs printed on the reverse side.
--Make check or money order payable to: REGISTER OF #ILLS, AGENT
A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-i$Ii). Applications are available at the Office
of the Register of Hills, any of the 23 Revenue District Offices, or by calling the special lq-hour
answering service for fores ordering: 1-800-36Z-ZOSO~ services for taxpayers with special hearing and / or
speaking needs: 1-800-~qT-3OZO (TT only).
Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment
of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of
this Notice by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021,
--election to have the matter determined at audit cf the account of the personal representative, OR
--appeal to the Drphans' Court.
OR
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. Z80601, Harrisburg, PA 171Z8-060!
Phone [717) 787-6505. See page S of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (RE¥-ISO1) for an explanation of administratively correctable errors.
If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (SI) discount of
the tax paid is allowed.
The 15Z 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 appealabZa in the same manner and in the the same tiaa period as you would appeal the tax and interest
that has been assessed as indicated on this notice.
Interest is charged beginning with first day of delinquency, 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, 198Z bear interest at the rate of
six (6Z) percent par annum calculated at a daily rate of .O0016q. AIl taxes which became delinquent on and after
January l, 1982 Hill 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 ZO0~ are:
Interest Daily Interest Daily
Year Rate Factor Year Rate Factor
1982 20Z . OOOSq8 ~'~'~- 1991 llx . OOOSO1
19ES 167. .000q38 I992 97. . O00Z~7
198q llZ .000301 1993-199q 72 .000192
1985 Z3Z .000356 1995-1998 9Z .O00Z~7
1986 107. . O00ZTq 1999 7Z .000192
1987 IOZ . O00Z7q ZOO0 7Z .00019Z
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID
Interest Daily
Year Rate Factor
2001 9X .O00Z~7
ZOOZ 6Z .00016~
ZOO3 5Z .000157
200~ qT. .000Il0
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 bm calculated.