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_ FlARRtS~V~i. M 17105
DECEASED~SQCis1 Security Number
1.62-24-1903
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CHECK i ;,, Original Retum
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PflIATE
INHERITANCE `IAX RETURN
~ RESIDENT DECEDENT
//-~9az --~'
Decedent's Name (Last, First, and Middia initial)
:~chwa].m, F2tti-lv J.
Date of Death
July 21, 1981
File Number _¢ I "' v
Decedent's Address
1103 Yv~xdon Drive
Gaanp Hill, Pa. 17011
2. Supplemental Return
3. Remainder Return
4. Life Estate ^ 5. Federal Estate Tax o
BLOCKS 6. Decedent died testate Return Required.
X 7. Decedent maintained a living a 8. Total Number of safe
(Attach copy of Will) trust (Attach copy of trust) _ deposit boxes inventoried
All correspondence and confidential tax information should be directed to:
CORRE-
SPONDENT Name Address P•O• BUx P
David H. Radcliff, F~r~,a; re ` _
Telephone No. - --
(7I7) 238-7151 City Harrisburg State PA zip 17108
RECAPIT
ULATION
AND
TAX
CALCU-
LATION
Recapitulation
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Stock%Partnership Interest (Schedule C)
4. Mortgages and Notes (Schedule D)
5, Cash & Miscellaneous Personal Property (Schedule E)
f 6. Jointly Owned Property (Schedule F)
7. Transfers (Schedule G)
8, Tote! Gross Assets (total fines 1-7)
1 S. Funeral Expenses Administrative Costs/Miscellaneous
Expenses (Schedule H)
f 10. Debts/Mortgages/Liens (Schedule I)
j 11. Total Deductions (total lines 9 & 10)
12. Net Value of Estate (line 8 minus line 11)
~ 13. Charitable Bequests !Schedule J)
14. Net Value subject to tax {line 12 minus line 13)
Computation of Tax
1)_
( 2) _
( 3) _
( 4)
5) $5, 807.02
( 6) _.
f 71_~~,F~3;
(lot _
15. Amount of line 14 taxable at 6% rate (15) ~4, 044 , 02
(include values from Schedule K) i
16. Amount of line 14 taxable at 15% rate (16) ?3, 860.00_
(include values from Schedule K)
17. Principal tax due (add tax from line 15 plus tax from line 16)
18. Total Prior payments:
la) Amount Paid 170.00
(b) Plus Discount 8 , 95
Ic) Minus Interest (1g) _ _ 178.95
19. Balance Due (line 17 minus line 18)
Make Check Payable to: Register of Wills, Agent
"""PLEASE RECHECK MATH ~ "'"
( 81 $9, 492.02
(1t) 1,588.00
112) 7, 904.02
(13)
f 1a) 7, 904.02
x.06= 242.65
x.15-=X79.00
(17) 821.55
(19) 642.70
U;~der 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
arty }Htowledge.~
~~'---1, ' >'..:~~~:' ; - 3205 E."4a:~ket St. , Apt. G-7 r ~ i;;~ , f°-
SI!~NATURE~RS AL REPRESENTATIVE(S) _ --- ~ -
ADDRESS ~ DATE
York Pa. 17402 % -
:~, ,:
:"
-~ ~'{d2 ~ ~i~ltr ~~ ~ P.O. Eox I', Hbg.,Pa. ]_7108
SI~~,NATi1RF OF PREPARER OT THAN REPRESENTATIVE ADDRESS
~~ j r ~ --.
~ ~~1~ --_
DATE
COMiVIONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE "E"
CASH AND MISCELLANEOUS
PERSONAL PROPERTY
FILE NUMBER
EMILY ~7. SQi4~IM
_(_Ail property jointly-owned with the Rlpht of Survivorship must bs disclosed on Schedule "F")
ITEM DESCRIPTION VALUE AT
_NUMBER DATE OF DEATH
~. ( Cash $5,061.46
2. Bell of Pa, ref>_md 9.29
:i. ~ Refund from Blue Ridge Haven Nursing H[m~es 481.27
4. ~ Social Security Death Benefit 255.00
`___ TOTAL (Also enter on line 5, Recapitulation) , $ x.807.02
(If more space is needed insert addi[(onal sheets of same size)
I
'^`~ri~~f'+i~"/f~'`,f_~€~ Of' PENNSYLVANIA a SCHEDIfLE ••G•, -
. rill-I:~~tiTANCE TA:r RETURN TRAN'iF~RS
3E:SIDf+iIT DECEDENT
FILE NUMBER
~IILY ;T , SCHIaA>:M
1. Dic decedent make any lifetime transfer of property without receiving a valuable and adequate consideration which was
to :ake effect in possession and enjoyment at or after death, or in which the decedent retained either:
a. rh<: possession or enjoyment of or the right to income from the property transferred? or,
t~. 1hr; ri~.lift to designate the persons who shall possess or enjoy the property transferred or income; or
c. <a reversionary interest?
2. Did decedent in his lifetime make a transfer, the consideration for which was transferee's promise to pay income to,
or for the benefit or care of, decedent?
3. Did decedent, at any time, transfer property, the beneficial enjoyment of which was subject to change because of a
I•eserved power to alter, amend, or revoke, or which could revert tc~ decedent under terms of transfer or by operation of
law:'
4. Uid decedent within two years of death transfer a material part of his or her estate without receiving a valuable and
adequate consideration?
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, DESCRIBE THE PROPERTY BELOW.
_---"T' _' -- -_
ITEM '
NUMBER DESCRIPTION OF PROPERTY
A. Real Estate:
1. 1
B. Personal Property:
1. 1979 Chevrolet "9alibu
2. Noritake China Set
3. 2 Brass IK-~crrps
4. 2 end tables
5. Wi11i~n Rogers Stainless Flatware
6. Dishes,Chinaware, sewing box
7. Glassware
8. Stereo record player and records
ASSESSED I TOTAL VALUE
VALUE I OF ASSET
$3400.00
45.00
60.00
50.00
10.00
35.00
20,00
65.00
.,
- -1- --
DECEDENT'S DOLLAR VALU
% OF DECEDENT'`
INTEREST INTEREST
TOTAL (Also enter on line 7, Recapitulation)
i 3,685.00
(If more specs Is neadad Invert adc,ftional shoats of soma siul
1/ f/
COMMONWEALTH OF PENNSYLVANIA I FUNERAL EXPENSES,
` INHERITANCE TAX RETURN ADMINISTRATIVE COSTS AND
RESIDENT DECEDENT MISCELLANEaUS EXPENSES
ESTATE OF
EMILY J. SCRIM FILE NUMBER
ITEM
UMB
DESCRIPTION
AMOUNT
1.
1.
2.
1.
2.
3.
4.
5.
6.
7.
8.
Q~
10.
11.
12.
1:3 .
14.
A. Funeral Expenses:
Musselman Funeral Home
B. Administrative Costs:
Personal Representative Commissions
Attorney Fees
C. Miscellaneous Expenses:
Professional Pharmacy - Last Illness (medication)
A.T. Andrews, M.D. - Last Illness (Medical services)
Register of t°lills -Filing Fees (Inventory)
The Patriot-News Co.-advertising
C~unberland County Law Journal
Notary Fees
Register of Glills - advertising
Register of Wills -filing fee
Postage
David H. Radcliff, Attorney fees (Social Security Claim)
Register of Wills - Short Certificate
Register of Mills - Petition
Register of Wills -Filing Fee-inheritance Tax Return
Health Care Rental Co. (2~Iedical equi~anent)
$687.00
250.00
250.00
49.88
15.00
5.00
24.24
18.00
6.00
25,00
35.00
15.48
140.00
2.00
6,00
5.00
54.40
TOTAL (Also enter on line 9, Recapitulation)
1, 5a8.~oa
(If more space is needed insert edritlonel shears of se me size)
COMAAQNWEALTH OF PENNSYLVANIA
. INHERITANrE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
EMILY J. SCI-i1~1I.M
(if more space is needed insert additional sheets of soma slza)
I
SCHEDULE "J"
BENEFIC'ARIES
FILE NUMBER
ITEM
NUMBER
NAME AND ADDRESS OF BENEFICIARY
RELATIONSHIP -
AMOUNT
A. Taxable Bequests:
1.
2 athy Bingaman, 681,H Gauntry Club Rd, rRl ~cl Lion3Pa,
r
Niece
$250,00($45.Q~
.
3• Mary Nestler,3205 E.Max'ket St,,York,PA 17402
Cynthia i~]agner, 5898 Jacobs Circle
Pa
Hbg
17112 Sister
D ~R
Disclaimed
4• ,
.,
,
5tevn Schwalm, 41 Peters Ave.Apt,28
r4idc
letawn P aughter
S $150,00(10.0(~~
~`
,
.
a.
17657 on $150.00($65.q~
eem~
5 • Trustee for Melissa biessirier
(to be appointed by Court) graryddaught~x $2,854.01
6. Williaan Klouser,Spring Glen, PA 17978
Brother
$3, 400.00)(Adeemed)
7. Ellen Schznpe, 76 Woods I~ci,, Sanerville, NJ 08876 Sister
$110.00)(Adeemsd)
8• Barbara Hallock, 644 Parmentier Kd.,War.~nister, Niece
$ 35.00)(adeemed)
9. Pa. 18974
Frederick Bingaman,200 Dew Drop Rd.,Yor~, PA ~ hew
p
$ 20.00) (adeemed)
L7402
See Schedule "G" as to adeemed items)
ITEM - --
NUMBER NAME ANQ ADDRESS OF BE~VEEICIARY AMOUNT
B. Charitable Bequests:
1.
!I
I
I
---~1--
___________ enter on line 13, Recapitulation) $~
TOTAL CHARITABLE BEQUESTS (Also
ORIGINAL WILL IN SAFETY pEPOSI" BOX OF
KNUPP ANC A4'pF-ir,S c.T H!1C^!! T );,! P^;~Vr~
LAST WILL AND TESTAMENT
OF
EMILY J. SCHWALM
~~
T, EMILY J. SCHWALM, of the Borough of Wormleysburg,
Cumberland County, Pennsylvania, being of sound and disposing mind,
hereby make, publish and declare this my Last Will and Testament,
hereby revoking and making void all prior Wills and other
testamentary writings at any time heretofore made by me.
FIRST: I direct my personal representative, hereinafter
named, to pay all my just debts, funeral and testamentary expenses;
all taxes shall be Faid from my residuary estate as soon as
practicable after my demise as a part of the expenses of my estate.
SECOND: I give my set of Noritake China and the sum of two
hundred and fifty dollars ($250.00) to my niece, Rathy Bingaman, of
Red Lion, Pennsylvania.
THIRD: I give the., sum of three thousand dollars ($3,000.00}
to my sister, Mary Nestler, of York, Pennsylvania, such sum to be
paid to her in addition to any compensation she may earn by reason
of serving as my personal representative pursuant to this Will.
FOURTH: I give my personal automobile, a 1979 Chevrolet, to ~.~
my brother, William Rl~~user, of Spring Glen, Schuylkill County,,~~
Pennsylvania.
FIFTH: I give my two brass lamps in my living room and my two
wooden end tables to my sister, Ellen Schrope.
SIXTH: I give my William Rogers silverware to my daughter,
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r7 ~ ~~\
Cynthia Wagner., of Linglestown, Dauphin County, Pennsylvania,
together with the sum of one hundred fifty dollars ($150.00).
SEVENTH: I gives all my other dishes and chinaware and my
grandmother's sewing box to my niece, Barbara Hallock, of
Warminster, Bucks County, Pennsylvania.
EIGHTH: I give all my crystal glassware to my nephew,
Frederick Bingaman, of York, Pennsylvania.
NINTH: I give my stern record player, my record collection
and the sum of one hundred fifty dollars ($150.00) to my son,
Steven Schwalm, of Midc9letown, Pennsylvania.
TENTH: All the pest, residue and remainder of my estate I
give, devise and bequeath to DAUPHIN DEPOSIT BANK AND TRUST
COMPANY, Harrisburg, Pennsylvania, IN TRUST, NEVERTHELESS, for my
granddaughter, Melissa Messimer; I direct my Trustee to sell all of
my household furnishings that are made a part of the Trust and to
reduce such assets to cash and to add that cash to the Trust corpus;
the Trustee shall use such Trust sums, both principal and income,
for the education of m~ granddaughter, Melissa Messimer, and, in
its sole discretion, mar also use both principal and income for any
necessary expenses fer the health or support of my said
granddaughter. Any i~rincipal or income not applied to the
foregoing purposes shall be distributed to my granddaughter when
she attains the age of shirty (30) years; if my granddaughter dies
before age thirty (30), then I direct the Trustee to terminate the
Trust and distribute a:l accumulated income and principal to my
brother, William Klouser, my sister, Mary Nestler, my sister, Ellen
Schrope, my son, Steven Schwalm, and my daughter, Cynthia Wagner,
equally, share and share alike, per stirpes.
-2-
ELEVENTH: In administering the Trust, I hereby give my
Trustee the following powers and authority:
A. To retain any or all of the assets of my estate, real or
personal, includinc any stock or securities of my corporate
fiduciary, without regard to any principle of diversification,
risk, or productivity, as long as my Trustee may deem it
advisable to do sc and to distribute the remainder of the
corpus to the then income beneficiaries if, in the Trustee's
sole discretion, the size of the account has become too small
to be practical or uneconomical to continue.
B. To vary investrt~ents when deemed desirable by the Trustee,
and to invest in :such bonds, stocks, notes, real estate,
mortgages or other e~ecurities or in such other property, real
or personal, as it rtiay deem wise, without being restricted to
so-called "legal investments", and without being limited by
any statute or rule of law regarding investments by
fiduciaries.
C. To sell at pudic or private sale, to exchange or to
lease, for any period of time, any real or personal property
and to give options for sales, exchanges, or leases for such
prices and upon suet terms or conditions as it deems proper
and in the best inte~ests of the beneficiary or beneficiaries
of said trust.
D. To allocate receipts and expenses to principal or income
or partly to each as my Trustee from time to time deems proper
in its sole discretion.
E. To compromise ary claim or controversy.
-3-
F. To exercise any option, right or privilege granted in
insurance policie.. or in other investments.
~• MY Trustee nay accumulate the income from this trust
during the term thereof but may, from time to time, distribute
from current income or from accumulated income or from
principal such amcunts as my Trustee, in its sole discretion,
deems advisable far the education, welfare and comfort of the
trust beneficiary.
H. The compensation of the Trustee shall be in accordance
with its fee schec:ule in effect when such services by the
Trustee are rendered.
TWELFTH: I direct !.hat my Trustee shall not pay any money to,
advance any money to, cr make any distribution to my daughter,
Cynthia Wagner, or my so~~-in-law, Robert Wagner, on account of the
beneficiary of the Trust, Melissa Messimer; all expenditures on her
behalf shall be made b~ the Trustee to those institutions or
persons who present bills or who require payments in accordance
with the principles established by this Trust.
THIRTEENTH: I nominate, constitute and appoint DAUPHIN
DEPOSIT BANK AND TRUST COMPANY, Harrisburg, Pennsylvania, as
Trustee of the Trust hereinabove established.
FOURTEENTH: It is ray Will and I so direct that Knupp and
Andrew^, P.C,, Esquires, cf Harrisburg, Pennsylvania, shall act as
attorneys for my Executrix or alternate Executor in the settlement
of my estate, they being a,~quainted with my affairs.
-4-
FIFTEENTH: I nominate, constitute and appoint my sister, MARY
NESTLER, of York, Penns;~lvania as Executrix of this my Last Will
and Testament and furthers direct that she shall serve without bond.
Should my Executrix be unable to serve for any reason, then I name
my brother, William Rl~~user, of Spring Glen, Pennsylvania, as
Executor to serve with~>ut bond. Said Executrix or alternate
Executor shall have the F~ower to discharge all the debts, liens and
encumbrances upon my estate, as well as any taxes thereon, to pay
for the cost of the final disposition of my remains and final
illness, if any, to receive any and all commissions and other
compensation for service:; rendered by me during my lifetime and to
perform any and all fiduciary duties authorized by statute.
Further, I direct my Executrix or alternate Executor to preserve my
estate and any instructi~~ns pertaining to the distribution of the
same from any attachment or anticipation while in the hands of my
said personal representarive, it being my express intent that all
legacies shall be free from any attachment or anticipation while in
the hands of the accountant for my estate.
IN WZTNESS WHEREOF, I have to this my Last Will and Testament,
typewritten on five (5) p:~ges of paper, set my hand and seal at the
end thereof this c+~ day of Q/~ld/y~ 1981.
~YC~~G ~1/• l~K/wa//f'I (SEAL)
EMILY J. SCHWALM
SIGNED, SEALED, PUBLISHED and DECLARED by the above-named
Testatrix, EMILY J. SCHWAI.M, as and for her Last Will and Testament
in the presence of us who, at her request, in her presence and in
the presence of each other, all being present at the same time,
have hereunto set our hands as witnesses.
Name ~~~W~ G - ~C,Qy~rU~~
Name ~ 0'1^G"/ ~' ~/l[./~i'
-5-