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HomeMy WebLinkAbout02-23-09 (2)~ REV-1500 EX (06-05) PA Department of Revenue Bureau of Individual Taxes PO BOX 280601 Harrisburg, PA 17128-0601 15056051058 INHERITANCE TAX RETURN RESIDENT DECEDENT OFFICIAL USE ONLY County Code Year File Number 2'I 08 Date of Birth 09/08/1920 Decedent's Last Name Suffix Decedent's First Narrie MI ORTON ' `ALLEN S (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI ORTON '.JEAN W Spouse's Soaal Security Number _. _.... THI A H THE _578-42-2571 :.............................................................................. REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW ,,~ 1. Original Return C~ 2. Supplemental Return C 3. Remainder Return (date of death prior to 12-13-82) ( 4. Limited Estate >~; 4a. Future Interest Compromise (date of 5. Federal Estate Tax Return Required death after 12-12-82) '~ 6. Decedent Died Testate O 7. Decedent Maintained a Living Trust 0.,.,.. 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) 9. Litigation Proceeds Received '? 10. Spousal Poverty Credit (date of death 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number Taylor P Andrews, Esq (71'7) 243-0123 Firm Name (If Applicable) .Andrews and Johnson First line of address 78 W. Pomfret St REGISTER OF WILLS USE ONLY ~ ~ 1 ,.-.. ~, -L C7 W -~ n~ _. ~~ ~ w - --; - , _. ~ D~T~lLED .i ~'" r ~ f J ,...._€- i. t - _? .~'"' Correspondent's a-mail address: tpandrewS@pa.net 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 preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNAZNRE OF PERSON RESP'ONS{BLE FOR FILING RETURN DATE <, ~ r2.~i-~ W ..ei-rte 7~~ ~ r,~~ 2 1 ~ ~ ~ v ~' 137 Birch ~~Q'Ne~Gille, PEA 17241 _(~--p 78 yVj~omfret St, Carlisle, PA 17013 GINAL FORM ONLY 15056051058 Side 1 15056051058 U J 15056052059 REV-1500 EX Clecedent's Social Security Number ALLEN S ORTON :050-16-3852 Decedent's Name: RECAPITULATION --- 1. .................. Real estate (Schedule A) ........................... 1.', ~ 0.00 , ,. ~ _~~_. _.._. ~.._.-. 2 ! 246,072.83 2. Stocks and Bonds (Schedule B) . 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. i _~... .........V.._.,_._._..~___ ~ x~~000 4. Mort a es & Notes Receivable Schedule D 4. 0.00 '. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ........ 5. 114,654.41 6. Jointly Owned Property (Schedule F) C Separate Billing Requested ....... 6. '' 16,152.82 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property 0 00 (Schedule G) C~ Separate Billing Requested........ 7. ' . 8. Total Gross Assets (total Lines 1-7) .................................... 8. 376,880.06 9. Funeral Expenses & Administrative Costs (Schedule H) ..................... 9. 40,000.40 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ................ 10. 579.78 11. Total Deductions (total Lines 9 & 10) ................................... 11. 40,580.18 12. Net Value of Estate (Line 8 minus Line 11) .............................. 12. ', 336,299.88 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which 00 0 an election to tax has not been made (Schedule J) ........................ 13. . 14. Net Value SubJect to Tax (Line 12 minus Line 13) ........................ 14. 336,299.88 ', TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or ...~.rf.... ~.. ~ _ ..~....... _ ... ,.. _ _...... _.... ._._._ _ ~.~..__.. transfers under Sec. 9116 (a)(1.2) x .0 0 k 16,152.82: 15 0.00': 16. Amount of Line 14 taxable ' at lineal rate x .0 45 ~ 320,147.06 ' 1 g, 14,406.62 17. Amount of Line 14 taxable 00 ` 0 0.00 . at sibling rate X .12 17, ~ 18. Amount of Line 14 taxable 1 00 ' 0 0.00 . at collateral rate X .15 18 . 19. TAX DUE ......................................................... 19.,, 14,406.62 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT C 15056052059 Side 2 15056052059 REV-1500 EX Page 3 Decedent's Complete Address: File Number 21 8 0757 _ ...._..__.~ DECEDENT'S NAME DECEDENT'S SOCIAL SECURITY NUMBER ALLEN S ORTON 050-16-3852 STREET ADDRESS 137 Birch Tree Circle CITY Newville STATE PA ZIP 17241 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 3. InteresUPenalty if applicable D. Interest E. Penalty 0.00 12,375.00 651.32 0.00 0.00 (1) Total Credits (A + B + G) (2) Total InteresUPenalty (D + E ) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, Line 20 to request a refund. 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 5 + 5A. This is the BALANCE DUE. {3) (4) (5) (5A) (58) 14,406.62 13,026.32 1, 380.30 0.00 1,380.30 Make Check Payable fo: 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. retain the use or income of the property transferred :......................................................................................... ^ b. retain the right to designate who shall use the property transferred or its income : ............................................ ^ c. retain a reversionary interest; or .......................................................................................................................... ^ d. receive the 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? .............. ^ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ........................................................................................................................ ^ 0 IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. r #~FS ~'if _4r ~n~,i~~ +'`s: ~ Ft~'°~ c- - .. _ ~ { _~ .,cy ms 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 three (3) percent [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero (0) percent (12 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return 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 zero (0) percent [72 P.S. §9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent, except as noted in 72 P.S. §9116(1.2) [72 P.S. §9116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. §9116(a)(1.3)]. Asibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. SCHEDULE B STOCKS AND BONDS ESTATE OF FILE NUMBER Allen Sumner Orton 21-08-0757 All property jointly-owned with Right of Survivorship must be disclosed on Schedule F ITEM DESCRIPTION VALUE AT DATE NUMBER OF DEATH 1 Oppenheimer Funds 00300 3000319044 $118,869.04 2 GE Stock - 320 shares w certificates @ $26.49 [avg of hi and to on 6/27] $8,476.80 3 GE Stock - 4481.9549 shares held in book name $118,726.99 TOTAL (also on line 2, Recapitulation) $246,072.83 SCHEDULE E CASH, BANK DEPOSITS AND MISCELLANIOUS PERSONAL PROPERTY ESTATE OF FILE NUMBER Allen Sumner Orton 21-08-0757 Include the proceeds of litigation and the date the proceeds were received by the estate All property jointly-owned with Right of Survivorship must be disclosed on Schedule F ITEM DESCRIPTION VALUE AT DATE NUMBER OF DEATH 1 Misc personal property -clothes -household items -etc. $200.00 2 Calvert Acct: 3764875 $9,173.63 3 Farmers National Bank of Newville CD 158441 [including interest accrued] $55,571.02 4 Farmers National Bank of Newville checking acct: 2219328 $23,866.33 5 SECU Acct 8466 P.O. Box 23896, Baltimore, MD 21203 money mgr acct $20,852.58 6 SECU Acct 8466 P.O. Box 23896, Baltimore, MD 21203 share savings $4,990.85 7 TOTAL (also on line 5, Recapitulation) a t 14,bJ4.41 ~~ Calvert INVESTMENTS THAT MAKE A DIFFERENCEo A UNIFI Comparry October 31, 2008 ANDREWS & JOHNSON ATTN: TAYLOR ANDREWS 78 W POMFRET ST CARLISLE PA 17013-3216 REFERENCE: 12074053 ALLEN S ORTON Dear Mr. Andrews: 'Thank you for your recent inquiry into the above referenced account. According to our records, as of the close of business on June 27, 2008, the account value was $9,173.63. The account value is calculated by multiplying the number of shares held, 9,173.63, by the Net Asset Value (NAV) per share, which was $1.00 on this date. Please remember, the value of the account changes daily based on the Fund's NAV. We look forward to assisting you in the future. Please call your Calvert Investment Professional or Calvert Investor Relations at 1-800-368-274 {5 for s/o or 6 for dealer} for further assistance. You may also contact us in writing at the following address: Calvert Funds C/O BFDS P. O. Box 219544 Kansas City, MO 64121-9544 Sincerely, Calvert Client Services www.calvert.com ~~ F NATIONAL BANK OF NEWVII.LE AD1virinnofAdrtrrvconntyNationul&rnk July 24, 2008 Taylor P. Andrews, Esquire Andrews & Johnson, Attorneys at Law 78 West Pomfret Street Carlisle, PA 17013 RE; Estate of Allen Sumner Orton Dear Mr. Andrews: Mr. Orton had the following accounts in this bank in h:is name alone: Checking account 42219328 opened 4/21/2006 with a balance as of June 28 of $23,865.98 plus .35~ accrued interest, and a certificate of deposit 4158441 dated 2/21/2006 for $53,024.73 plus $2,546.29 accrued interest. Mr. Orton also had a checking account which was joint with Jean W. Orton and was opened 1/25:/2006. This account had a June 28, 2008 balance of $16,765.49 plus .32~ accrued interest. Sincerely yours, ~V .Carolyn Kough Executive Vice President P.O. Box 156, Newville, PA 17241 •(717) 776-5312 CREDIT U N I O N September 02, 2008 ALLEN S ORTON 137 BIRCH TREE CIR NEWVILLE PA 17241 Member's Name: ALLEN S ORTON Account Number: 8466 To Whom it May Concern: 971 Corporate Boulevard Linthicum, MD 21090-2337 410-487-SECU • 1-800-TRY-SECU SecuMd.org The above person has the following accounts with State Employees Credit Union of Maryland, Inc.: Description Open Date Current Balance Share Savings 10/20/1952 $5,003.44 Money Manager 05/24/1959 $20,935.89 Additional Information: The Share Savings Account as of Ob/28/08 was $4,990.85. The Money Manager Account as of 06/28/08 was $20,852.58. There are no joint owners or Payable upon Death Payees on the accounts. Sincerely, ~~~ Julie Smith State Employees Credit Union of Maryland, Inc. SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF FILE NUMBER Allen Sumner Orton 21-08-0757 if an asset was made joint within one year of the decedent's death, it must be reported on Schedule G Surviving Joint Tenant (s): NAME ADDRESS RELATIONSHIP TO DECEDENT A Jean Wagner Orton 137 Birch Tree Circle, Newville, PA 17241 wife B C Tnin4lv_numa~ nrnnPrhir ITEM NUMBER LETTER FOR 101NT TENANT DATE MADE ]OMT DESCRIPTION OF PROPERTY INCLUDE NAME OF INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR IDENTIFYMG NUMBER ATTACH DEED FOR JOINTLY•HELD REAL ESTATE TOTAL VALUE OF ASSET DECD'S'/. MT. DOLLAR VALUE OF DECEDENTS MTEREST 1 A Morgan Stanley Acct: $15,539.83 50°io $7,769.92 637-078686-201 2 A Farmers National Bank of $16,765.81 50°% $8,382.91 Newville checking acct ' TOTAL (also on line 6, Recapitulation) ~ 16,152.231 November 18, 2008 Jean Orton 137 Burch Tree Circle Newville, PA 17241-8754 Re: Account #637 078686 201 Allen Orton & Jean Orton Jt Ten Dear Ms. Orton, The following is a date of death valuation (6/28/2008) for the above rE;ferenced account: Cash and Money Market balance: 416.10 Mutual Funds Fund Quantity Price Net Amount Delaware Intl Value Equity 171.669 13.18 2,262.60 Oppenheimer Ltd Trm Muni 219.966 14.80 3,255.50 JPMorgan Intrm Tax-Fr Bd 209.076 10.64 2,224.57 Neuberger Berman Fasciano 79.556 9.57 761.35 Lazard Emerging Markets 34.136 22.25 759.53 JPMorgan Mid Cap Value 51.738 21.94 1,135.13 TCW Dividend Focused 224.745 10.61 2,384.54 DWS RREEF Real Est Sec 28.002 18.11 507.12 Dreyfus Appreciation Fund 45.213 40.55 1,833.39 TOTAL ACCOUNT BALANCEAS OF 6/28/2008: $15,539.83 Thank you very much. If you have any questions, please give me a call at (240) 314-2202. Sincerely, Debbie Russell Financial Advisor The Feldman Group The above summary of prices/quotes/statistics contained herein have been obtained from sources believed to be reliable but are not necessarily complete and cannot be guaranteed. In some instances the prices may not reflect the value a,! which securities could be sold. CHEDULE H FUNERAL EXPENSES, ADMINISTRATIVE COSTS AND MISCELLANEOUS EXPENSES ESTATE OF FILE NUMBER Allen Sumner Orton 21-08-0757 Debts of decedent must be reported on Schedule I. ITEM DESCRIPTION NUMBER A. Funeral Expenses: 1 Funeral Alternatives LLC 2 Cremation -memorial service related expenses B. Administrative Costs: 1 Personal Representive Commissions Name of Personal Representative(s) Jean Wagner Orton Social Security Number of Personal Representative: Street Address: 137 Birch Tree Circle City: Newville State: PA Zip: 17241 Year(s) commissions paid: 2009 2 Attorney fees to Andrews & Johnson 3 Family Exemption Claimant Jean Wagner Orton Street: 137 Birch Tree Circle City: Newville State & Zip PA 17241 Relationship of Claimant to Decedent: wife 4 Probate Fees to Register of Wills 5 Accountant Fees to Patricia Rosendale, CPA 6 death certificates 7 8 9 10 11 12 13 14 15 16 17 18 19 AMOUNT $1,170.00 $2,030.40. $16,200.00 $16,200.00 $3,600.00 $345.00 $400.00 $55.00 TOTAL (also online SCHEDULE I DEBTS OF DECEDENT MORTGAGE LIABILITIES AND LIENS ESTATE OF FILE NUMBER Allen Sumner Orton 21-08-0757 Report debts incurred by the decedent prior to death which romained unpaid as of the date of death, including unreimbursed medical expenses. TOTAL (also on line 10, Recapitulation) $579.78 SCHEDULE J BENEFICIARIES ESTATE OF FILE NUMBER Allen Sumner Orton 21-08-0757 ITEM NAME AND ADDRESS OF BENEFICIARY RELATIONSHIP AMOUNT OR SHARE NUMBER Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [include outright spousal distributions, end tansfers undo Sec. 911G(a)(1.2)) 1 Faith L. Ross daughter 1/2 915 W Queen St., Lakeland, FL 33803 2 Jillian Orton Graham daughter 1/2 16225 10th Avenue N.E., Shoreline, WA, 98155 II NON-TAXABLE DLSTRIBLITIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE None $0.00 B. Charitable and Governmental Bequests; None $0.00 TOTAL CHARITABLE AND GOVERNMENTAL BEQUESTS (also enter on line 13, Recapitulation) $0.00 LAST WILL AND TESTAMENT OF ALLEN SUMMER ORTON I, ALLEN SUMMER ORTON, of the State of Maryland, declare this to be my Last Will and Testament, hereby revoking all other Wills and Codicils heretofore made by me. FIRST ITEM I direct my Personal Representative or Personal Representatives, hereinafter referred to in the singular, to pay all my lawful debts except for my house mortgage, if any, and to expend such sums for my funeral and burial and for the erection of a suitable stone or marker at my grave as my Personal Representative, in my Personal Representative's discretion, may deem proper, without the necessity of obtaining any prior order or any ratification from any Court approving the payment of any these expenses. SECOND ITEM All estate, inheritance, legacy, succession, and transfer taxes (including any interest and any penalties thereon) lawfully payable with respect to all property that is included in my gross estate or taxable in consequence of my death by any State or LAiV OFFICB OF ISRAEL DRAZIN~ P.A. 10915 Swanafield Road Colwnbia, MD 21044 (410) 730-6536 ~~~1 Territory of the United States, or under the laws of the United States or by any other taxing authority, shall be paid by my Personal Representative out of my residuary estate, and my Personal Representative shall not be entitled to any reimbursement for any such taxes from any person. THIRD ITEM I appoint my beloved wife JEAN WAGNER ORTON to be my Personal Representative. In the event that this person shall fail to qualify, or, having qualified shall cease to act, then I appoint my daughter JILLIAN ORTON to be my Personal Representative. I authorize my Personal Representative to exercise all powers conferred upon my Personal Representative by law, together with those herein conferred, without the need to apply to any Court under whose jurisdiction my Personal Representative may administer my estate and without the need for any ratification from any court. I direct that my Personal Representative serve i.n this capacity without bond. FOURTH ITE_tuI A. I give, devise, and bequeath my house to my beloved wife JEAN W. ORTON and if she is not living to my and her six children in six equal shares. Our children are FAITH L. ROSS, JILLIAN ORTON, PAUL M. WAGNER, GAIL W. KUIST, MEREDITH W. EBERSOLE, and DAVID WAGNER. I give devise, and bequeath all of the rest and I.AW OFFICE OF ISRAEL DRAZIN~ P.A. .. 10915 Swansfield Road ~j4~~ Columbian AID 21044 (910) 730-6536 residue of my estate, of whatever kind whatsoever, including any power of testamentary appointment that I have at, the time of my death, to my daughters FAITH L. ROSS and JILLIAN ~ORTON. B. If either of my two chidren is not living and leaves descendants, I give, devise, and bequeath her share of the rest and residue of my estate to her descendants. If either child is not living and leaves no descendants, I give, devise, and bequeath her share to my wife Jean Wagner Orton. FIFTH ITEM Except as provided above, my Personal Representative shall pay all amounts of income and principal payable hereunder to any person into the hands of this person and not unto ,any other person or corporation whatsoever, whether claiming by his or her authority or otherwise, nor may these payments be subject to any assignment or order nor be anticipated in any manner whatsoever, nor may principal or income be taken in execution by attachment or garnishment nor by any other legal or equitable proceeding whatsoever. However, deposit to the credit of the account of any beneficiary in a bank, trust comgary, or other depository shall be deemed the equivalent of payment into the hands of the beneficiary. SIXTH ITEM The powers and discretion hereinafter granted. to my Personal Representative are in addition to, and not in derogation or LAW OFFICS OF ISRAEL DRAZIN~ P.A. 10915 Swanafield Road Columbia, ND 21044 (410) 730-6536 limitation of, any other-powers implied or necessary for the performance of the duties of my Personal Representative and all of these powers may be exercised by my Personal Representative without previous application to or subsequent ratification by any Court. I hereby expressly authorize and empower my Personal Representative, in my Personal Representative's sole and absolute discretion: A. To invest and reinvest the assets of my estate in accordance with my Personal Representative's judgment, not being limited by any present or future investment law; to vote in person or by proxy with respect to any and all stocks; to retain all property in the form in which the same shall be received without liability for any loss that may be incurred thereby; to sell real estate or personal property, either for cash or part cash and part deferred payments; to exchange, lease, partition, .improve, repair, abandon or otherwise deal with or dispose of, at either public or private sale, all or any part of the assets of my estate at such time or times and in such manner and upon such terms as in the discretion of my Personal Representative may seem expedient and proper; and to renew from time to time any i r_debtedness incurred by me, or by my Personal Representative; to pay, settle, compromise, or submit to arbitration without Court order any and all rights, demands, or claims, either in favor of or against my estate, upon such terms as in my Personal Representative's discretion shall seem proper; to employ counsel in the administration of :my estate and to LAW OFFICE OF ISRAEL DRAZIN~ P.A. 10915 Swanafield Road Colwabia, MD 21044 /~ .f~it~-- (41D) 730-6536 v~-^~V~,/ charge all such counsel fees as estate expenses and not as a diminution of the compensation which my Personal Representative may be allowed; to make, execute, and deliver any and all instruments in writing which shall be necessary or advisable to carry out the administration of my estate or any disposition of property in my estate. B. In any case in which my Personal Representative may be required pursuant to any provision of this Will to divide the principal of my estate into shares or to distribute such shares, my Personal Representative is authorized to make such division or distribution in kind or in money, or partly in kind and partly in money; and for this purpose, the judgment ~of my Personal Representative shall be conclusive. C. My Personal Representative, while acting in good faith, shall not be liable for any loss or depreciation in the value of my estate, but shall be liable only for loss or depreciation resulting from willful default or gross negligence. D. I declare that this Will was read and explained to me by my attorney Israel Drazin, that I understand it completely, that it fully expresses and complies with my wishes, and I declare it to be my Last Will and Testament. IN WITNESS WHEREOF, I have hereto subscribed my name and affixed my seal this Z~~ day of ~'~ _, 199E "`''"~~- ~r-YEs-G2.-• L~~~-~ ( SEAL ) ALLEN SUMMER ORTON 10995 Hickory Ridge Road, Columbia, MD 21044 LAW OFFICE OF ISRAEL DRAZIN, P.A. 1915 Sweaafield Road Colombia, MD 21044 (410) 730-6536 SEALED, PUBLISHED and DECLARED by ALLEN SUMNER ORTON the above-named Testator as and for a Last Will and Testament, in the presence of us, who, at the Testator's request, in the Testator's presence and in the presence of each other, have hereunto subscribed our names as witnesses. WITNESS : ~ ~,} ADDRESS: 10915 Swansfield Road, Columbia, MD 21044 WITNESS: ADDRESS: 10915 Swansfield Road, Columbia, MD 21044 LAW OFFICE OF ISRAR7• DRAZIN~ P.A. 1D915 6wansfield Aoad Columbia, t9D 21044 (410) 730-6536