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Home My WebLink About02-0157PETITION FOR PROBATE and GRANT OF LETTERS Estate of HELEN IRENE METZ No. also known as To: Deceased Social Security No. 084-09-7509 Register of Wills for the County of Cumberland in the Commonwealth of Pennsylvania The petition of the undersigned respectfully represents that: Your petitioners are 18 years of age or older and the Executrices named in the last will of the above decedent, dated June 9, 1987 and codicil(s) dated [none]. Decedent was domiciled at death in Cumberland County, Pennsylvania, with her last family or principal residence at 47 Hickorytown Road, Middlesex Township. Decedent, then 93 years of age, died January 27, 2002, at 47 Hickorytown Road, Carlisle, 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 (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: $ unestimated $ $ $ WHEREFORE, petitioners respectfully request the probate of the last will and codicil(s) presented herewith and the grant of letters testamentary thereon. ,~O~ ~}r}, C~Lrcw~' ~~l~O,~, Marcia M. Branscum 49 Hickorytown Road Carlisle, PA 17013 (717)2M-3-gbbg ~o $ ~? ?..M.~ Silkett .latlrg3. 8~in Oak Drive Boiling Springs, PA 17007 (717)243-4093 OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA ) : SS. COUNTY OF CUMBERLAND ) The petitioners above-named swear or affirm that the statements in the foregoing petition are true and correct to the best of the knowledge and belief of petitioners and that as personal representatives of the above decedent, petitioners will well and truly administer the estate according to law. Sworn to or affirmed and subscribed before me this 11 ti-day of · February,.~ ,2002 . ,, Mary J Lewis ' Register~~ Marcia M. Branscum ,3a Gail M. Colson Silkett /7' No. 21-2002-157 Estate of Helen Irene Metz, Deceased DECREE OF PROBATE AND GRANT OF LETTERS ANDNOW, February 11,2002 .,inconsiderationofthepetitiononthereverseside hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated June 9, 1987 described therein be admitted to probate and filed of record as the last will of Helen Irene Metz and Letters Testamentary are hereby granted to Marcia M. Branscum and Gall M. Colson Silkett. Will Book # Page FEES Probate, Letters, Etc. $ 2 3 5.0 0__ Short Certificates(2 ) $ 6.0 0 Renunciation $ x-Pages (2) .. $ 6.00 JCP TOTAL $ 5.00 $ 252.00 Register of~ills Mary C. Lewis John B. Fowler, Esquire (06273) ATTORNEY (Sup. Ct. I.D. No.) MARTSON DEARDORFF WILLIAMS & OTTO 10 East High Street Carlisle, PA 17013 (717) 243-3341 Filed February 11,2002 CALL ATTORNEY WHEN LETTERS ARE READY. F :~FILESq)ATAF ILE~ESTATES\ 10588-petiti°n-ltr 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 7913948 No. Local Registrar JAN 3 0 2002 Date COMMONWEALTH OF PENNSYLVANIA ,, DEPARTMENT OF HEALTH - VITAL RECORDS CERTIFICATE OF DEATH 2, a Januar7 place, ~1 b to the eauN(.) and " ' ................ [2] [] .o[3 21-2002-157 LAST WILL AND TESTAMENT OF HELEN IRENE METZ I, Helen Irene Metz, of Middlesex Township, Cumberland County, Pennsylvania, declare this to be my Last Will and Testament and revoke all Wills and Codicils previously made by me. ITEM I: I direct that all my legally enforceable debts and funeral expenses, including all expenses of my last illness, shall be paid from my residuary estate as soon as practicable after my decease as a part of the expense of the administration of my estate. ITEM II: I bequeath my personal effects and other tangible personal property of like nature (not including cash or securities) in equal shares to my daughters, Gall M. Colson and Marcia M. Branscum. ITEM III: I devise and bequeath the residue of my estate of every nature and wherever situate in equal shares to my said daughters, provided that the share of either daughter who predeceases me shall be added to the share for my other daughter. Should both of my said daughters predecease me, I devise and bequeath the residue of my estate of every nature and wherever situate to my grandson, Brett P. Branscum. ITEM IV: Ail Federal, State and other death taxes payable because of my death, with respect to the property forming my gross estate for tax purposes, whether passing under this Will or otherwise, including any interest or penalty imposed in connection with such taxes, shall be considered a part of the expense of the administration of my estate and shall be paid out of the principal of my residuary estate without apportionment or right of reimbursement. ITEM V: I appoint my said daughters, Gail M. Colson and Marcia M. Branscum, or the survivor, Executrices of this my last Will. ITEM VI: I direct that all fiduciaries acting under this Will, whether or not named herein, shall not be required to give bond for the faithful performance of their duties in any jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal, this ~ day of ~, ~987. The preceding instrument, consisting of this and one other typewritten page, each identified by the signature of the Testatrix, was on the date thereof, signed, published and declared by Helen Irene Metz, the Testatrix therein named, as and for her last Will, in the presence of us, who, at her request, in her presence and in the presence of each other, have subscribed our names as witnesses hereto. COMMONWEALTH OF PENNSYLVANIA : : SS COUNTY OF CUMBERLAND : We, Helen Irene Metz, John B. Fowler, III, and Mary M. Price, the Testatrix and the 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 purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testatrix, signed the Will as witness and that to the best of his/her knowledge the Testatrix was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. D Testatrix / / Witne%s ~J - - Witness Subscribed, sworn to and acknowledged before me by Helen Irene Metz, the Testatrix, and subscribed and sworn to before me by John B. Fowler, III, and Mary M. Price, witnesses, this ?~-- day of ~7-~ , 1987. Nota~ ?ublic BONNIE L. COYLE, Nota~ Public Mt. Holly Sptin[$, Cum~rland Co. P~ My Commission Expires Oct. 8, 1990 F: \FILES\DATAFILE\ESTATES\ 10558-notice.cer CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: HELEN IRENE METZ Date of Death: January 27, 2002 File No. 2002-0157 To the Register: I certify that notice of estate administration required by Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on or about February 19, 2002. Marcia M. Branscum, 49 Hickorytown Road, Carlisle, PA 17013 Gail M. Colson Silkett, 28 North Pin Oak Drive, Boiling Springs, PA 17007 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except: N/A Date: February 19, 2002 Signature ~ ~o ~ Name /e ~ B. Fowler III, Esquire ~ MARTSON DEARDORFF WILLIAMS & OTTO Ten East High Street Carlisle, PA 17013 (717) 243-3341 Attorneys for Personal Representative REV-1500 OOMMO.~V~^.TH O. P~..SYLVAN,A INHERITANCE TAX RETURN °~"AR['~"~:°[0~w" uE RESIDENT DECEDENT HARRISBURG, ....... PA 17128-0~01 I DEcEDI::NT'S NAME (LASTi ~iAST. AND M~bE)LE INITIALi ' ~ METZ, HELEN I. IITATEX~F DEATH (MI~2DD~EAR) DATE Of BIRTR(I~A]~) 01/27/2002 06/06/1908 IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST, FIRST AND MIDDLE INITIAL) [] I OFFICIAL USE ONLY FILE NUMBER 21 02 00157 COUNTY CODE YEAR NUMBER SOCIAL SECURITY NUMBER 084-09-7509 THIS RETURN MUST'BE FILE~IN DIJPLI~ATE WiTH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER 1. Original Return [] 2. Supplemental Return [] 3. Remainder Return (date oD'~i prior to ]2-T3x~2) 4. Limited Estate I"'1 4a. Future Interest Compromise (date of death after 12-12-82) E] 5. Federal Estate Tax Return Required [] 6. Decedent Died Testate (Attach copy [] 7. Decedent Maintained a Living Trust (Attach 0 8. Total Number of Safe Deposit Boxes of Will) copy of Trust) [] 9. Litigation Proceeds Received Fl 10. Spousal Poverty Credit (date of death between [] 11.Election to tax under Sec, 9113(A) (Attach Sch O) 12-31-91 and 1-1-95) I AME COMPLETE MAILING ADDRESS John B. Fowler, III, Esq. ~IRM NAME (If applicable) . ~ Martson Deardorff Williams & Otto 10 East High Street Carlisle, PA 17013 YEL-I~PH~UMBER 717/243-3341 1. Real Estate (Schedule A) (1) None-, - OFFICIAL USE ONLY z 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 4. Mortgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property (5) (Schedule E) 6. Jointly Owned Property (Schedule F) (6) [] 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) 90.17 None None 149,179.83 None None 17,833.92 1,391.17 12. Net Value of Estate (Line 8 minus Line 11 ) 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) (6) 149,270.00 (11) 19,225.09 (12) 130,044.91 (13) (14) 130,044.91 z SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116(a)(1.2) x .00 (15) 16. Amount of Line 14 taxable at lineal rate 130,044.91 x .045 (16) 5,852.02 17.Amount of Line 14 taxable at sibling rate x .12 (17) 18. Amount of Line 14 taxable at collateral rate 19. Tax Due x .15 (16) (19) 5,852.02 Copyriglat 2000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00) Decedent's Complete Address: tSTREET ADDRESS 47 Hickorytown Road CITY Carlisle Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 292.60 Interest/Penalty if applicable D. Interest E. Penalty STATE PA Total Credits (A + B + C) Total Interest/Penalty (D + E) 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 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. ZIP 17013 (1) 5,852.02 (2) 292.60 (3) 0.00 (4) (5) 5,559.42 (5A) (5B) 5,559'42 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. 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? ............................................................................................................... [] [] 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 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. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS DATE '~rh ~ ~0. I~)Y~ a~q~ 49 Hickorvtown Road Carlisle, FA 17013 SIGNATURE oFrpERSON RESPONSIBLE FOR FILING RETURN ~ ' ADDRESS DATE ,No e,noak ,w Boiling Springs, PA 17007 SIGNATI~ O,~ PREPARER OTHER THAN RE_.PRESENTATIVE ADDRESS ,~,,.4. ':~ ~ ~. ~ 10 East Hi.h Street ,'/ .,./ aeatn 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 surv~wng spouse is 3% [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 0% [72 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 0% [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 4.5%, 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 12% [72 P.S. §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. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT EsT~,TE OF SCHEDULE B STOCKS & BONDS iFILE NUMBER ~ 21 - 02- 00157 METZ, HELEN I. All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER l 4 shares Potomac Electric (737679100) DESCRIPTION UNIT VALUE 22.5425 VALUE AT DATE OF DEATH 9o.D TOTAL (Also enter on line 2, Recapitulation) 90.]7 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY METZ, HELEN I. FILE NUMBER 21 - 02- 00157 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 NUMBER 1 DESCRIPTION M&T Bank Checking Account No. 611352 M&T Bank Savings Account No. 15004200943056 Sprint, refund of overpayment credit Household furnishings and personal property, appraised value TOTAL (Also enter on Line 5, Recapitulation) VALUE AT DATE OF DEATH - 25~i38.09 123,723.34 18.40 300.00 149,179.83 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE H FUNERAL EXPENSES & ADMINISTRATNE COSTS FILE NUMBER 21 - 02- 00157 METZ, HELEN I. Debts of decedent must be reported on Schedule I. ITEM DESCRIPTION NUN1BER A. 1 Bo 2 3 , FUNERAL EXPENSES: Ewing Brothers Funeral Home, Carlisle, PA Monument engraving ADMINISTRATIVE COSTS: Personal Representative's Commissions Social Security Number(s) / EIN Number of Personal Representative(s): Street Address City State Zip Year(s) Commission paid Attorney's Fees Martson Deardorff Williams & Otto (estimated) Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City Relationship of Claimant to Decedent Probate Fees Register of Wills State Zip AMOUNT 9,497.00 85.00 7,720.00 252.00 Accountant's Fees Tax Return Preparer's Fees Other Administrative Costs Register of Wills, filing fee, inheritance tax return Clarke American, checkbook charges M&T Bank, fees Total of Continuation Schedule(s) TOTAl_ {Also enter on line 9, Recapitulation) 7,833.92 15.00 9.92 5.00 250.00 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Schedule H FILE NUMBER 21 - 02 - 00157 METZ, HELEN I. 4 Reserved for miscellaneous filing fees and closing costs 250.00 Page 2 of Schedule H COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS I FILE NUMBER METZ, HELEN I. 21-02-00157 Include unreimbursed medical expenses. ITEM NUMBER ] 2 3 4 5 6 '7 8 9 10 DESCRIPTION M&T Bank, Accoun #611352, outstanding checks not cleared on date of death: #482-$4.14; #483-9.64; AMOUNT TOTAL (Also enter on Line 10, Recapitulation) ~484-34.72; #485-15.62; g486-151.25 Carlisle Pathology SmartMed Inc. Central Penn Medical Group Carlisle Regional Medical Center Belvedere Medical Corp. Sprint Critical Care Services Apria Healthcare Note: The above medicals are not reimbursible by insurance 215.37 8.56 11.08 38.78 735.76 273.55 56.53 35.00 16.54 1,391.17 COMMONWEALTH OF PENNSYLVANIA INHERITANCETAXRETURN RESIDENT DECEDENT ESTATE OF SCHEDULEJ BENEFICIARIES METZ, HELEN I. FILE NUMBER 21 - 02- 00157 RELATIONSHIP TO NUMBER I. 1 NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS (include outright spousal distributions) !Marcia M. Branscum 49 Hickorytown Road Carlisle, PA 17013 Gail M. Colson Silkett 28 North Pin Oak Drive Boiling Springs, PA 17007 DECEDENT Do Not List Trustee(s) Daughter Daughter AMOUNT OR SHARE OF ESTATE il/2 estate residue 1/2 estate residue II. 'Enter dollar amounts for distributions shown above on lines 15 through 17, as appropriate, on Rev 1500 cover sheet , NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 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 M&T March 19, 2002 Estate Search The Estate of: Date of Death (D.O.D.) To Whom It May Concern: HELEN I METZ 1/27/2002 Identified below is the account reformation requested. 1. M&T Bank accounts in which the decedent's name appears: Account Account Number Account Title Opening Branch D.O.D. Accrued Interest Type Balances (Includes Accr. Int.) CHK 611352 HELEN I METZ 4344 $25,138.09 $.42 OPENED 10/81 SAV 15004200943056 HELEN I METZ 4344 $123,723.34 $I 1.73 OPENED 6/82 2. Loans, Mortgages, or other obligations titled m the decedent's name Account Number Amount Owed Account Description No Safe Deposit Box titled in the Decedent's name existed at our office. If you have any questions about the reformation provided, please contact our Records Department at (716) 635-4010 or 1-800-724- 2440 outside of the Buffalo, NY calling area. Thank you. Sincerely, M&T BANK CORPORATION AuthoriZed Signature Manufacturers and Traders Trust Company · 1100 Wehrte Drive, RO, Box 767, Buffalo, NY 14240-0767 LAST WILL AND TESTAMENT OF HELEN IRENE METZ I, Helen Irene Metz, of Middlesex Township, Cumberland County, Pennsylvania, declare this to be my Last Will and Testament and revoke all Wills and Codicils previously made by me. I!?EM I: I direct that all my legally enforceable debts and funeral expenses, including all expenses of my last illness, shall be paid from my residuary estate as soon as practicable after my decease as a part of the expense of the administration of my estate. ITEM II: I bequeath my personal effects and other tangible personal property of like nature (not including cash or securities) in equal shares to my daughters, Gail M. Colson and Marcia M. Branscum. ITEM III: I devise and bequeath the residue of my estate of every nature and wherever situate in equal shares to my said daughters, provided that the share of either daughter who predeceases me shall be added to the share for my other daughter. Should both of my said daughters predecease me, I devise and bequeath the residue of my estate of every nature and wherever situate to my grandson, Brett P. Branscum. ITEM IV: All Federal, State and other death taxes payable because of my death, with respect to the property forming my gross estate for tax purposes, whether passing under this Will or otherwise, including any interest or penalty imposed in connection with such taxes, shall be considered a part of the expense of the administration of my estate and shall be paid out of the principal of my residuary estate without apportionment or right of reimbursement. ITEM V: I appoint my said daughters, Gail M. Colson and Marcia M. Branscum, or the survivor, Executrices of this my last Will. ITEM VI: I direct that all fiduciaries acting under this Will, whether or not named herein, shall not be required to give bond for the faithful performance of their duties in any jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal, this ~ day of ~ , 1987. The preceding instrument, consisting of this and one other typewritten page, each identified by the signature of the Testatrix, was on the date thereof, signed, published and declared by Helen Irene Metz, the Testatrix therein named, as and for her last Will, in the presence of us, who, at her request, in her presence and in the presence of each other, have subscribed our names as witnesses hereto. COMMONWEALTH OF PENNSYLVANIA : : SS COUNTY OF CUMBERLAND : We, Helen Irene Metz, John B. Fowler, III, and Mary M. Price, the Testatrix and the 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 purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testatrix, signed the Will as witness and that to the best of his/her knowledge the Testatrix was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. - Testatrix ~ ~~~/ ~' ~~ness Subscribed, sworn to and acknowledged before me by Helen Irene Metz, the Testatrix, and subscribed and sworn to before me by John B. Fowler, III, and Mary M. Price, witnesses, this ?~i-- day of ~-~ , 1987. Nota~ ?ublic BONNIE L. COY!.E, Notary Public Mt. Holly Sf)rinE$ Cumberland Co. P9 My Commission i:xp~res Oct. I1, 1990 /BUREAU OF INDIVIDUAL TAXES ZNHERTTANCE TAX DTVTSTON DEPT. 180601 HARRISBURG, PA 17128-0601 JOHN B FOWLER III ES~~~ J~ 10 E HIGH ST ~,:,.: CARLISLE PK~Q13 COHHONWEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE NOT/CE OF INHERITANCE TAX APPRAZSEHENT, ALLO#ANCE OR DZSALLO#ANCE OF DEDUCTIONS AND ASSESSMENT OF TAX DATE 06-0q-2002 ESTATE OF HETZ DATE OF DEATH 01-27-2002 FILE NUHBER 11 02-0157 COUNTY CUHBERLAND ACH 101 Amount Remitted REV-15q7 EX AFP (01-02) HELEN HAKE CHECK PAYABLE AND REMIT PAYHENT TO: REGTSTER OF WILLS CUHRERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE ~'~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV-15q7 EX AFP (01-02) NOTICE OF INHERITANCE TAX APPRAISEHENT, ALLOWANCE OR DTSALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX ESTATE OF HETZ HELEN ! FILE NO. 21 02-0157 ACN 101 DATE 06-0q-2002 TAX RETURN HAS: (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) 2. Stocks and Bonds (Schedule B) (2) $. Closely HaZd Stock/Partnership Znterast (ScheduZa C) ($) q. Mortgages/Notes Receivable (Schedule D) (q) $. Cash/Bank Deposits~Misc. Personal Property (Schedule E) (5) 6. Jo/ntly Owned Property (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. TotaZ Assets APPROVED DEDUCTIONS AND EXEHPTZONS: 9. Funeral Expanses/Ada. Costs/N/sc. Expanses (Schedule H) (9) 10. Debts/Mortgage L/abil/t/as/Liens (Schedule Z) (10) 11. Total Deduct/ohs 12. Nat Value of Tax Return 90.17 lq9~179.85 .00 .00 NOTE: To /nsura proper crad/t to your account, .00 subm/t the upper port/on .00 of this fore w/th your tax payaant. .00 (8) 17,833.92 15. lq. NOTE: ASSESSHENT OF TAX: 16. Amount of L/ne lq at Spouse1 rata (15) 16. Amount of L/ne lq taxable at Linaal/CZass A rata (16) 17. Amount of L/ne lq at Sibl/ng rata (17) 18. Amount of L/ne 1~ taxable at Collateral/Class B rata (18). 19. Pr/ncipal Tax Due TAX CREDITS: PAYMENT DATE 0~-26-2002 lq9,170.00 · O0 X O0 = . O0 150,0qq.91 x Oq5= 5,852.02 · 00 x 12 = .00 · 00 x 15 = . O0 (19)= 5,852.02 ZF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. DISCOUNT INTEREST/PEN PAID (-) ANOUNT PAID RECE~P1 NUMBER CD001118 192.60 5,559 .q2 · ALANCE OF TAX DUE .00 ZNTEREST AND PEN. .00 TOTAL DUE .00 ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYMENT ZS REQUIRED. ZF TOTAL DUE ZS REFLECTED AS A "CREDZT" (CR), YOU NAY BE DUE A REFUND. SEE REVERSE SZDE OF THIS FORM FOR ZNSTRUCTZONS.) Char/tabla/Govarneantal Bequests; Non-elected 911:5 Trusts (Schedule J) (1:5) . O0 Net Value of Estate Sub~ect to Tax (lq) 1~50,0qq.91 If an assesseent was issued previously, lines lq, 15 and/or 16, 17, 18 and 19 reflect figures that include the total of ALL returns assessed to date. 1~$91.17 (11) 19.22;.09 (12) 150,0qq.91 RESERVATION: Estates of decadents dying on or before December ZZ, 198Z -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of tho decedent after the expiration af any estate far life ar for years, tho Commonwealth hereby expressly reserves tho right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such futura interest. PURPOSE OF NOTICE: PAYMENT: REFUND (CR): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: To fulfill the requirements of Section ZlqO cf the Inheritance and Estate Tax Act, Act Z$ of gOOO. (TI P.S. Section 91qO). Detach the top portion of this Notice and submit aith your payment to the Register of Hills printed on the reverse side. --Make check ar money order payable to: REGISTER OF #ILLS, AGENT A refund of a tax credit, which ams not requested on the Tax Return, say 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 Hills, any of the ZS Revenue District Offices, or by calling the special lq-hour answering service for fores ordering: 1-BOO-56Z-ZO50; services for taxpayers aith special hearing and / or speaking needs: X-BOO-qq7-3OgO (TT only). Any party in interest not satisfied with the appraisement, allowance, or d[selloeanco 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. ZBIOZ1, Harrisburg, PA 171ZB-lOZ1, OR --election to have the latter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should be addressed [n writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17198-0601 Phone (717) 787-6505. Sea page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-IS01) for an explanation of administratively correctable errors. If any tax due is paid within three (5) calendar months after the dacedant'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 and of the tax amnesty period. This non-participation penalty is appealable in the sale manner and in the the same time period as you tould appeal the tax and interest that has been assessed as indicated on this notice. [nterast is charged beginning with first day of delinquency, ar 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. All taxes ehich became delinquent on and after January 1, 198Z mill bear interest at a rate ihich mill vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 19aZ through ZOO2 are: Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor 1982 20Z .000548 199Z 9Z .000247 1985 16Z .000458 1993-1994 7X .O0019Z 1984 11Z .000501 1995-1998 9Z .000Z47 1985 13Z .000556 1999 7Z .O0019Z 1986 lOX .000274 ZOO0 8Z .000Z19 1987 9Z .000247 ZOO1 9Z .000Z47 1988-1991 11Z .000501 200Z 6Z .000164 --Interest is calculated as follows: ZNTERBST= BALANCE OF TAX UNPAZD X NUIIBER OF DAYS DELZNQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to flfteen CIg) days beyond the date of the assessment. If payment is made after the interest computation date shown on tho Notice, additional interest must be calculated. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 001118 FOWLER JOHN B III 10 E HIGH STREET CARLISLE, PA 17013 ........ fold ESTATE INFORMATION: SSN: 084-09-7509 FILE NUMBER: 2102-0157 DECEDENT NAME: METZ HELEN IRENE DATE! OF PAYMENT: 04/26/2002 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE! OF DEATH: 01/27/2002 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $5,559.42 TOTAL AMOUNT PAID: $5,559.42 REMARKS: MARCIAPBRANSCUM C/O JOHN B FOWLER III ESQ SEAL CHECK//106 INITIALS: SK RECEIVED BY: MARY C. LEWIS REGISTER OF WILLS REGISTER OF WILLS REGISTER OF WILLS OF CUMBERLAND COUNTY STATUS REPORT UNDER RULE 6.12 (For Resident Decedents Dying After July 1, 1992) Name of Decedent: Helen I. Metz Date of Death: January 27, 2002 File No.' 21-02-157 Social Security No.: 084-09-7509 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: State whether administration of the estate is complete: Yes X 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: Did the personal representative file a final account with the Court? Yes No X The separate Orphans' Court No. (if any)for the personal representative's account is: Did the personal representative state an account informally to the parties in interest? Yes X No Date: d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk of the ~ourt and may be attached to this report. October25,2002 Signature: f f'~~ ~'~~i Name: Jo ~F. owler, III, Esquire Address: M/~[i~SON DEARDORFF WILLIAMS & OTTO Ten East High Street Carlisle, PA 17013 ~:~ ~..., :i;~!i 'i (7t'7) 243-3341 Counsel for personal representative F:\FI LES\DATAFILE\ESTATES\FORMSXsrep ESTATE OF PAULINE N. RIFE DECEASED IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION NO. 21-2001-157 IN RE APPEAL OF LINDA LOU HURLEY ORDER AND NOW, this 31:1 day of February, 2005, having failed to appear at the hearing set by this Court for Thursday, February 3,2005 at 9:30 p.m. in Courtroom No.4, Cumberland County Courthouse, Appellee Pennsylvania Department of Revenue, Bureau of Individual Taxes is ordered hereby to refund to Appellant Linda Lou Hur1ey the sum of $3372.54 which represents inheritance tax in the amount of $2907.94 plus interest and penalty paid by her to the Cumberland County Register of Wills by check dated October 27,2004 plus appropriate interest. BY THE COURT, cc: Kathleen K. Shaulis, Esquire for Appellant 44 South Hanover Street Car1isle, PA 17013 "') John Murphy, Chief, Inheritance Tax Pennsylvania Department of Revenue Bureau of Individual Taxes Harrisburg, PA 17128-0601 Sharon Paxton, Esquire, for the Estate MacNees, Wallace and Nurick LLC P. O. Box 1166 Harrisburg, PA 17108-1166 Linda Lou Hurley 851 Willow Grove Road Car1isle, PA 17013 Co~ ~~ 2-1.l-DS ~\ Cumberland County Register of Wills i-', ct:.J