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HomeMy WebLinkAbout02-0172PETITION FOR PROBATE and GRANT OF LETTERS Estate of RobBrt U. FitzgBrald, Sr. No. also known as To: 21-02-172 Deceased. Social Security No. 193-12-9944 The petition of the undersigned respectfully represents that: Your petitioner(s), who is/are 18 years of age or older an the executrix in the last will of the above decedent, dated and codicil(s) dated Register of Wills for the County of Cumb~rlamd Commonwealth of Pennsylvania in the (state relevant circumstances, e.g. renunciation, death of executor, etc.) Decendent was domiciled at death in CumbBrlal%d County, Pennsylvania, with h is last family or prijacipfiLres~%ce~t_ _ 10.~Un.i~om Hall Road, Carlisle, PA 17013 ,6, /-/,~'_ ~a'/~'~ f~,~,o · (list street, number'and ~muncipality) Decendent, then 76 years of age, died D~cBmb~r 20, 2001 , l:g)x , at Holy Spirit Hospital 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: Decendent 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 follo~vs: /~0 ~l~X/tffl~ J0t''t~[/- ~!~,. ! WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s) presented herewith and the grant of letters t~stemmn~:ary (testamentary; administration c.t.a.; administration d.b.n.c.t.a.) theron. Mary ~.' Fitzgsrald 10 Umiom Hall Road Cmrlimlm: PA 17013 OATH OF' PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA } ss COUNTY OF CUMBERLAND The petitioner(s) above-named swear(s) or affirm(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 represen- tative(s) of the above decedent petitioner(s) will well and truly administer.the estate according to law. Sworn tO or affirmed and subscribed r /~Z~'~c~f . c~ ~ Mary L. FitzgBrald ~' before me this !3th dav of [ . . ~ /~,/~/_/~ / / Regi~er [ ~ NO. 21-02-172 Estate Of RobBrt U. Fitzgerald, Sr. , Deceased DECREE OF PROBATE AND GRANT OF LETTERS FEBRUARY 14 AND NOW the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated FEBRUARY 23, 1995 described therein be admitted toprobate and filed of record as the last will of Robert U. FitzgBrald, Sr. and Letters T~stamentary 2002. in consideration o~' .:,,e ~et. itiort ,on are hereby granted to Mgrl, v~. Fitzg_~r~!d FEES Probate, Lktters, Etc .......... $. 80.00 Short Certificates( ) .......... $ 12.00 ~-?age.s . 9.00 nunclanon ................ $ JCP $ 5.00 TOTAL __ $. 106.00 Filed .F.E.B.R.U..A.R.Y.. 1. ./4,..2.0..0.2 ............... ADDRESS Carlisle, PA 17013 717-243-0123 PHONE Og: OPa £ t ~33_q his is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as l.oc;d 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 ~~ ~'~ ~l~.Local~.t,.%.&'~~j~Registrar P 7 714 9 9 9 OEC 2 a zoo1 No. ~ Date 21-02-172 mos.=,u ~.~, z,a? COMMONWEALTH OF PENNSYLVANIA · OEPARTMENT OF HEALTH · VITAL RECORDS .,.~ CERTIFICATE OF DEATH '"~ Robert U. Fitzcerald, Sr. ,. M ~. 193 -- 12 -- 9944 ,. 12/20/2001 76 ~. A 3/1925 ~s ~ty,PA ~,--~ ~ ~ ~ ~,~ ,~i~, ~ ~rl~d ~st Pe~s~ .. Holy Spirit $ospi~l ~..1~'~ ~ite '1.. Pr~ion ~ager ,~rlisle Tire & ,,. 11 ~1~} {1-4~+) ~rri~ ~ L. S~th TU~ ,7,.~. PA ~ ,~.~ ~ ~ No~ Middle~n 10 Union ~11 ~d ~"~s~ ,t ~rlisle, PA 17013 ~ ,,.~ ~rl~d ~'~,,. ~Bill¢~" "~'-t~ ~__rye ,OT.~,'*~l~.,.,~.,~,. Cl~a E. Fit zgerald ~ ~ L. Fitzgerald 1~ 10 Union ~ ~~e, PA 17013 ~ ~ ~12/26/2001 ,~rl~d Valley ~. Gr~ ~. ~lislo, P~ ~70~3 L~OR¢ A CON~EOIJE NCE OF): 21-02-172 LAST WILL ANDTESTAMENT OF ROBERT U. FITZGERALD I, ROBERT U. FITZGERALD, a resident of and domiciled in Carlisle, Pennsylvania being of sound mind and disposing intent, do hereby make, publish and declare this to be my Last Will and Testament, hereby revoking all Wills and Codicils at anytime heretofore made by me. ITEM I I direct that all my just debts, secured and unsecured, including those associated with my final illness and death, be paid as soon as practicable. ITEM II I direct that all Estate, inheritance, succession, death or similar taxes assessed with respect to my Estate herein disposed of, or any part thereof, or any bequest or devise contained in this my Last Will (which term wherever used herein shall include any Codicil hereto), or on any insurance upon my life or on any property held jointly by me with another or on any transfer made by me during my lifetime or on any other property or interests in property included in my Estate for such tax purposes be paid out of my Residuary Estate and shall not be charged to or against any recipient, beneficiary, transferee or owner of any such property or interests in property included in my Estate for such tax purposes. Should any real property pass under my Will, it shall pass subject to any mortgage or lien thereon. ITEM III I give devise and bequeath the following items of real ITEM IV I give, devise and bequeath all the rest, residue and remainder of my property of every kind and description (including lapsed legacies and devises), wherever situate and whether acquired before or after the execution of this Will to my wife, Mary Louise Fitzgerald. ITEM V If my wife and I were to die within 60 days of each other as a result of a common accident, then it shall be conclusively presumed for the purposes of my estate that I survived her. I hereby nominate, constitute and appoint as Executrix of this my Last Will and Testament my wife, MARY LOUISE FITZGERALD, and direct that she shall serve without requirement of bond or surety. By way of illustration and not of limitation and in addition to any inherent, implied or statutory powers granted to executors generally, my Executrix are specifically authorized to and empowered with respect to any property, real or personal, at any time held under any provision of this my Will, to allot, allocate between principal and income, assign, borrow, buy, care for, collect, compromise claims, contract with respect to, continue any business of mine, convey, convert, deal with, dispose of, enter into, exchange, hold, improve, incorporate any business of mine, invest, lease, manage, mortgage, grant and exercise options with respect to, take possession of, pledge, receive, release, repair, sell, sue for, to make distributions in cash or in kind or partly in each without regard to the income tax basis of such asset, and in general to exercise all of the powers in the management of my Estate which any individual could exercise in the manaaement of similar ~ro~rtv ~wn~d unwilling to serve as Executrix, I hereby nominate and appoint my daughter, LINDA SUSAN WINTERS, to serve as Executrix. IN WITNESS WHEREOF, I have hereunto set my hand and affixed my seal this ~ 3 day of February, 1995. ROBERT U. FITZGERALD SIGNED, SEALED, PUBLISHED and DECLARED by the above testator as and for his Last Will, in the presence of us, who thereupon at his request, in his presence and in the presence of each other, have hereunto subscribed our names as witnesses. Addre s s Addre s s STATE OF PENNSYLVANIA COUNTY OF CUMBERLAND : SS We, ROBERT U. FITZGEPuaT.n, Shelly Sexton and LuAnn Wagner the testator 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 testator signed and executed the instrument as his Last Will and that he signed willingly, and that he executed it as his free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the testator, signed the Will as witnesses and that to the best of each witness' knowledge and belief the testator was at that time eighteen years of age or older, of sound mind and under no undue constraint or Subscribed, sworn to and acknowledged before me by ROBER~ U. FITZGERALD, the testator and subscribed and sworn to before me by Wagner, witnesses, this .~.~ day of Shelly Sexton and LuAnn February, 1995. CERTIFICATION OF NOTICE UNDER RULES 5.6(a) Name of Decedent: Date of Death: Will No: Robert U. Fitzgerald, Sr. December 20, 2001 21-02-0172 To the Register: I certify that notice of beneficial interest 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 February 26, 2002: Robert U. Fitzgerald, Jr. 734 Chestnut Street Apt. 2 Abilene, TX 79602 Mary Louise Fitzgerald 10 Union Hall Road Carlisle, PA 17013 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except: No exceptions. Date: February 26, 2002 ~ Phone: 717-243-0123 Capacity: Counsel for personal representatives OMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 I- Z mml LLI O DJ LU Z Z o uJ O (.3 REV- 1500 INHERITANCE TAX RETURN RESIDENT DECEDENT DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) Robert U. Fitzgerald, Sr. DATE OF DEATH (MM-DD-YY) IDATE OF BIRTH (MM-DD-YY) 12/20/2001 I /-7 I OFFICIAL USE ONLY FILE NUMBER 21-02-0172 COUNTY CODE YEAR SOCIAL SECURITY NUMBER 193-12-9944 NUMBER THIS MUST BE FILED IN DUPLICATE 9/3/1925 WITH THE REGISTER OF Wll I .~ IF APPLICABLE) SURVIVING SPOUSE'S NAME SOCIAL SECURITY NUMBER ~lary L. Fitzgerald X-"m 1. Original Return [] 2. Supplemental Return [] 3. Remainder Return "--) 4. Limited Estate [] 4a. Future interest Compromise [] 5. Fed. Est. Tax Return Req'd X-'] 6. Decedent Died Testate [] 7. Decedent had Living Trust 0__ 8. Total number of SDB's '~l 9. Lit'g'tion Proceeds Rec'd ~ 10. Spousal Poverty Credit ~ 11. Election to tax w/Sec. 9113(A) NAME: COMPLETE MAILING ADDRESS: Ronald E. Johnson, Esquire IFIRM NAME: Andrews & Johnson TELEPHONE NUMBER 717 243-0123 Ronald E. Johnson, Esq. Andrews & Johnson 78 W. Pomfret St. Carlisle, ~'. 17013. Z Z 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3.Closely Held Corporation, Partnership or Sole-Prop. (3) 4. Mortgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Misc. Personal Prop.(Sch. E) (5) 6. Jointly Owned Property (Schedule F) (6) I---) Separate Billing Requested 7. Inter-Vivos Transfers & Misc. Non-Propate Prop. (7) 8. Total Gross Assets (total lines 1-7) 9. Funeral Expenses & Administration Costs (Sch H) (9) 10. Debts of Decedent, Mortgage liabilities, & Liens (10) 11. Total Deductions (total lines 9&10) 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 14. Net Value Subject to Tax (Line 12 minus Line 13) $44,500.00 $0.00 $2,400.00 $855.38 $77.11 OFFICIAL USE ONLY (8) $47,832.49 $7,916.00 $0.00 (11) $7,916.00 (12) $39,916.49 $39,916.49 (13) (14) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amnt of Line 14 taxable at the spousal rate, or transfers under Sec.9116(a)(1.2) 16. Amount of Line 14 taxable at lineal rate 7. Amount of Line 14 taxable at sibling rate 8. Amount of Line 14 taxable at collateral rate $38,984.38 x.O__ (15) $932.11 x.045 (16) $0 x.12 (17) $0 x.15 (18) $0.00 $41.94 $o.oo $o.oo 19. Tax Due (19) $41.94 20 [] CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT I Decedent's Complete Address: ISTREETADDRESS 10 Union Hall Road CITY STATE ZIP Carlisle PA 17013 Tax Payments and Credits: 1. Tax Due (1) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discounts $41.94 Total Credits (A+B+C) 3. Interest/Penalty if applicable D. Interest E. Penalty Total InteresUPentalty (D+E) 4. If Line 2 is greater than Line I + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund (2) (3) (4) $0.00 $o.oo 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) $41.94 A. Enter the interest on the tax due. (5A) B. Enter the total of Une 5 + 5A. This is the BALANCE DUE. (5B) $41.94 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOM.OWING QUESTIONS BY PLACING AN 'X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: yes no a. retatn the use ~' income of the property transferred: r~ P~ 2. If death occun~d after December 12,. 1982, did decedent transfer property w~thin one year Of death without receiving adequate consideration? ~ p~ 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ~ p~ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a benefician/disignation? ~ p~ ,F ^.sw.. oF ^Eow Q. ES ,O.= ,= YOU COMP. E =C. EO..E O *.0 F,LE rr ^s oF R -ruR.. Under penalties of Pequry, I clec~ere that I have examined this retum, including accompanyir~ schedules and statements, and to the best of my knowledge and belief, it is tree, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has an~' knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING ~<~URN ADDRESS U c/ v c/o 78 West PomfrCl Stre. e*¢. Carlisle, PA 17013 SIGNAT~IIII~I~ PREP~J~ER O'rHER m~J~F~~A'I'IVE -- . . L........ 78 ~<..f.~t street, Carlisle, PA 17013 For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the nat value of transfers to or for the use of the su~ving spouse is 3% [72P. S. Sec. 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 sun4ving spouse is 0~ [72 P.S. Sec. 9116(a)(1.1)(ii}]. The statute does not exempt a transfer to a sut~4ng spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the sun4ving spouse is the only beneficial. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deseased 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. Sec. 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. Sec. 9116(1.2) [72 P.S. Sec.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. Sec. 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. LAST WILL AND TESTAMENT OF ROBERT U. FITZGERALD I, ROBERT U. FITZGEP~%LD, a resident ~of and domiciled in Carlisle, Pennsylvania being of sound mind and disposing intent, do hereby make, publish and declare this to be my Last Will and Testament, hereby revoking all Wills and Codicils at anytime heretofore made by me. ITEHI I direct that all my Just debts, secured and unsecured, including those associated with my final illness and death, be paid as soon as practicable. ITEHII I direct that all Estate, inheritance, succession, death or similar taxes assessed with respect to my Estate herein disposed of, or any part thereof, or any bequest or devise contained in this my Last Will (which term wherever used herein shall include any Codicil hereto), or on any insurance upon my life or on any property held Jointly by me with another or'on any transfer made by me during my lifetime or on any other property or interests in property included in my Estate for such tax purposes be paid out of my Residuary Estate and shall not be charged to or against any recipient, beneficiary, transferee or owner of any such property or interests in property included in my Estate for such tax purposes. Should any real property pass under my Will, it shall pass subject to ~ny mortgage or lien thereon. ITEM III I give devise and bequeath the following items of real property, as follows: 1. TO: My beloved son, Robert U. Fitzgerald, Jr., a watch presented to me for 30 years of service to Carlisle Tire and Rubber Corp, my grandfather clock and sporting goods. ITEM IV I give, devise and bequeath all the rest, residue and remainder of my property of every kind and description (including lapsed legacies and devises), wherever situate and whether acquired before or after the execution of this Will to my wife, Mary Louise Fitzgerald. ITEM V If my wife and I were to die within 60 days of each other as a result of a common accident, then it shall be conclusively presumed for the purposes of my estate that I survived her. I hereby nominate, constitute and appoint as Executrix of this my Last Will and Testament my wife, MARY LOUISE FITZGERALD, and' direct that she shall serve without requirement of bond or surety. By way of illustration and not of limitation and in addition to any inherent, implied or statutory powers granted to executors generally, my Executrix are specifically authorized to and empowered wi~h respect to any property, real or personal, at any time held under any provision of this my Will, to allot, allocate between principal and income, assign, borrow, buy, care for, collect, compromise claims, contract with respect to, continue any business of mine, convey, convert, deal with, dispose of, enter into, exchange, hold, improve, incor~orate any business of mine, invest, lease, manage, mortgage, grant and exercise options with respect to, take possession of, pledge, receive, release, repair, sell, sue for, to make distributions in cash or in kind or partly in each without regard to the income tax basis of such asset, and in general to exercise all of the powers in the management of my Estate which any individual could exercise in the management of similar property owned in her own right, upon such terms and conditions as to my Executrix may seem best, and to execute and deliver any and all instruments and to do all acts which my Executrix may deem proper or necessary to carry out the purposes of this my Will, without being limited in any way by the specific grants of .power made, and without the necessity of a Court Order. Should my wife be unable or unwilling to serve as Executrix, I hereby nominate and appoint my daughter, LINDA SUSAN WINTERS, to serve as Executrix. IN WITNESS WHEREOF, I have hereunto set my hand and affixed my seal this ~ 3 day of February, 1995. ROBERT U. FITZGERALD SIGNED, SEALED, PUBLISHED and DECLARED by the above testator as and for his Last Will, in the presence of us, who thereupon at his request, in his presence and in the presence of each other, hav~ · hereunto subscribed our names as witnesses. Addre s s STATE OF PENNSYLVANIA COUNTY OF CUMBERLAND · ' SS We, ROBERT U. FITZGERALD, Shelly Sexton and LuAnn-Wagner the testator 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 testator signed and executed the instrument as his Last Will and that he signed willingly, and that he executed it as his free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the testator, signed the Will as witnesses and that to the best of each witness, knowledge and belief the testator was at that time eighteen years of age or older, of sound mind and under no undue constraint or influence. Testator Subscribed, sworn to and acknowledged before me by ROBERT U. FITZGERALD, the testator and subscribed and sworn to before me by Shelly Sexton and LuAnn Wagner, witnesses, this .~.~f~ day of February, 1995. ESTATE OF SCHEDULE A REAL ESTATE FILE NUMBER 21-02-0172 Robert U. Fitzgerald, Sr. (Property.jointly-owned with Right of Survivorship must be disclosed on Schedule F) All real estate should be reported at fair market value with is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to sell, both having reasonable knowledge of the relevant facts. ri'EM DESCRIPTION VALUE AT DATE NUMBER OF DEATH 1 One-half interest as a tenant in common in ALL THAT CERTAIN tract of land situate in North Middleton Township, Cumberland County, Pennsylvania being improved with a single family dwelling house, known and numbered as 10 Union Hall Road, Carlisle, PA 17013. See Deed Book 118, Page 459 wherein the decedent by a Deed dated February 9, 1995 granted and conveyed said property to himself and his daughter, Linda S. Winters as equal co-tenants in common. Value of entire property (See appraisal attached) $89,000.00 Decedent's one-half interest $44,500.00 TOTAL (also on line 1, Recapitulation) $44,500.00 File No. 0200302 Page # 1 Property Address: 10 Union Hall Ro~d City, State, Zip: Carlisle. Pa. 17013 .. Legal Description: See Att~d3ed Deed COpy Borrower: Lender/Client: A~ Ronald E..lohnsofl Address: 78 E. Pomfret SL Carlisle. Pa. 17013 Prepared By: Dow_las R. Heineman_/G.Arl:hur Calaman Address: B-H _Agency.../U~oraisal Services 163 N. Hanover St. Cadisle:Pa.17013 Phone Number: (.717) 243-1000 Prepwed As Of: February. 21, 200Z Est. Market Value: 89.000 Cover Page with Contents 1 Cover Letter 2 Uniform Residential Appraisal Report 3 Text Addendum 5 Subject Photos 6 Building Sketch 7 Location Map 8 Comparable Photos 9 Certification and Limiting Conditions 10 Addenda 12-14 UNIFORM RESIDENTIAL APPRAI Prope~A~e~ 10 Union Hall Road City C. adisie ~ Pa. ~pCode 17013 BoEowe~ N/A Current Owner ~f-/n~'rald. Robert U. ~ al O~m_~_ ~l Owner r-I Tenant ~ vacant Propertyrk]htsaf~ [] FeeSimple [] Leasehold ~ Project Type ~]PUO [] COn~,T~r~um(HUD/VAOn~/} HOA$ N/A /Mo. i Neigh~,,:~d o~ Prolect Name N!A Map Reference 0~-002 ]-.03~ Densus Tract Sales Price $ N/A Dale of Sale N/A Description m~d $ amount of loan c~s/c~n.:~_.._'_..~ to be paid b,/seller Norle Knowll ~/Client A~o[.ev Ronald E..]ohrmoq Addmu 78 E. pamfi'et SL. CadJde.pa. 17013 A~, Douolas R. Heinemmn/G.Art'hur Cmlaman Add~c~._?:._ H. Ao.e~c'v A~)mlml -~::h"vlc~ 163 N. Hanover St. :arli~le. Pa.17013 ~0E) ~0~ ~;'1 NOt ,ikety r-] Ukery: Built up [] Over 75% [] 2~75% [] Under S% One family ' cJs [] Iff process PTopefty values [] Ifl~easing [] ,S~able [] DecJining [] Tenant 2-4 fan~ly Demand/supply [] Shortage [] Iflbalance [] OversuRoly [] Vacam(0-5%) · Predominant I Multi.4anily 2 To: Commerc~ 1 Mad~Ungtime [] Uflder3mos. [] 3-6mos. [] 0ve~6mos. [] Vac~d(0ve~$%) 120 40+ Neighborhood bo4~s a~d c~rbtic~: Su~ec~ is Ioc~ed north of: ~he Carlisle Bors arid is bordered to the ne~dl bv S.R.g44: to the eas~ bv S.P~74: to the sou~ bv the Pa.T-Pike Rt.7~: to bhe west bv TvvD RL 21033 (ML'Oures Gao Facto~ tha~ iffect the ~-,a~ _~-r~y of ~e propm~es in the ~,~h~ofhond (~,u,~.~b' Io emp~yme~ta~d ~lenitles, employment $~abfl~, N~)eal to mad~ etc.): Suh_~ecf pro_~y is in the (3rP~,' Carlj~Je (Pa.~ Area. Iv~or ~.ad,vavs. Eh'nolovm~nt. S~f~. ~,~"h~l~ DdV-al'e~ are wffhJn rP~-.~,,~bG~ OrJvin~ ,~;~..nce. L~lifies as well as fire and ~x~l~c~ ~ ¢,~,~i;~ are ~.-~t Rnd area. It is ~ opinion that the sub_~ec~ smsertv is in averaoe cend~on and has excelle~ rnarke~n(~ ~o~,,~,d. ' - such is ~ ~ competitive pmpedies ~ sale in the fleighbodlood, descdption of Ihe ~'evaleflce of sales ~ financing conces~m.% etc.): Ern.~.~: n~rto~oe ~f~,~_ and bourne inventories have remained ~-~hle in the are~. and a,~-,~,,~3h the m~rke~ is very '~-,.~; '..: ' ~!~ for PIIDi (If a~oflcable) - - Is I~e develo~e~onilde~ ~ control of Ihe Home Owners' .~ (HOA)? [] Ye~ [] No A~ ~ ,umbe~ o( units ia the subject project Descdbe onmmon elemems ixl recreational ~acilitie~ I~A . APproJanale b3~l n~mbef of u~t~ ~ ~e iff the subject project N/A ~T-,_=.:~_-: 133.7 F x 1~0.0 l x 133.7 B x 150.0 R I'o~x)grap~y Level Saeaea 0.SA~e~ C0mefL~ [] Ye~ [] No Size O.SA~s Specific ~ c~ir? axl ~ Residential ~ R~ct~naular Z0~g ca.ante IX] Laga U Lega nom~mfam~ (~ ~) [] u~ [] No a=ag or~nnge Azx)ears to be adequate I~&be~useasimpmeed [] Resuatu~e [] OIl~usu(~=in) few T~calR~tial '&:_-7:L'_-~_ Public Ob'let ! Off-site Impea~mm~tl Type Public I~i~te AR0aent ~ea~ None Found or oheu~rved w~ [] wa~ s~-,~k [] Faa~RondHa=d~ [] Y. [] No soni~se,,er [] SeDUc SaeetL~ts [] [] FaaZone C MaPOa~eo4/01/82 Slmm Sewe~ [] Alley [] [] FEMA ~ NO. 4203~700ZO B None r~wved or found durin~ the coarse of: re~arch of this..orof~wty, C~.NERAL ~iK:)N 119crERIOR DESCRIPTION FOUNOATION BASEIdENT INGU~TION No. of Stories I Ex~i~'Walls Bdck ~4wl ~ ~ Finished 0 Cei~ ~ [] Type (DeL/AIL) ~ Ron!~dace Shienle ~amem ~IILCQDQ:~e_ Ceiling ~ W;lls ~ [] Design (Style) P~IJ3CJ3~ Gutters & Dwnspts. Metal Sump Pump Yes Walls L Flon~ [] [N]~ Ida~)m~ HEALING I~'CHEN EQUIP. __ AFr]c AJdENIT]E~ Floo~ ~ Type HWBB Refrigm-a~N' X No,e [] F~eplace(s) ~ --.L__[] Walls D-wi/Pan Fuet OiJ Flange, q~n ~ S~s [] Patio 1 [] Gara0e # 0f cars Trim/Fmich Wood Condition Aver'a_~ 3isposal ~ Drop S~alr [] Deck [] Al~:hed 8athFIoo~ Vinvf COOLING ~ __ Scuttle [] Porch :7 [] Detached BattlWainsco! N/A Central Yes Fan/Hood __ Floa' [] Fence_ [] B~iltqn Doors Wood or~ ~icrowae __ He.ed [] Poo~ [] Carpo~ 2 0ondition Averaoe Washer/1~er Finished [] [] Condd~on o! ~e rmlxovemefl~ deprecabon (phys4cal, functional, and external), repairs needed, quality of conslructio~, remodeting/ac~UmlS, · - - elc.: Home is in ~ver~ee to oond condition w~th no oh.vsical or functional obsolescence. No needed re~air was noted al' the time of: ins[~:lion. reoairs were in ~o~e:~.. _Ouafitv of: co,-~uctiofl is averac]e to the area and °eriod. ' - Adverse eflvir~-.,-,e.~ c~-,~iions (such as, but not limited t0, ,~,~.a ,:~us wa.~es, toxic subs~'aflces, etc.) present in the improvements, on the site, 0~ in immediate vicinity ol the subject property: . . F-'~eddie'--~0 6-93 This Imm ~ms reproduced by Uniled S,Aler~ Sae~ mnn~ ~AT,n e.,..., gel Fannie I~ae Foel) 1004 6-93 File No. 0200302 Page UNIFORM RESIDENTIAL APPRAISAL REPORT F~ H~ ESTIMATED SITE VALUE .............................. $ 29.000.00 Commenta on Cost Approach (such as, source ot cost estimate, ESTIMATED REPRODUCTION COST-NEW OF IMPROVEMENTS: site value, squae loot calculation and, for HUO, VA and FmHA, the Dwelling 1144.00 Sq. Ft. @ $ 68.79 =$ 78696.00 ~ Sq. Ft. @ $ 11.90 = 13614.00 estimated remaining economic life of the Ixopedy): This co~t estimate was calculated u~Jno the 'Mar~iall and Swif~ Residential F_.J[gpJ~;~.,~Ces:FIoHda Room = 7020.00 Cost Handbook" as a ouide alooo with local sources of Sarage/Caport 324.00 Sq. FI. @ $ 1.56 = 505.00 information. Ldt value was determined by c~moadno Total Estimated Cost-New ...................... $ 99835.00 - · 0 economic life of the subtect m'ooertv to be 40 (+/-I Depreciatioo 32946 0 0 -$ 3294~.00 vea~, Depreciaed Value of Improvamanta ....................... $ 66889.00 · As-~' Value of Site Improvements ...................... =$ IHDIG,~TED VALUE BY co$'r APPROACH .............. ~$ 95889 00 i ITEM I SUBJECT COMP-~_-mA-m..E NO. 1 _e_n~p_~.A~ HO. 2 e-O~?-~-~ #0. 10 Union Hall Road 1921 Reservoir Drive 1.12 Harbeth Avenue 1241 HcOures Gap Road ,~:lress~adi~le. Pa. 17013 CarlisJe. Pa. 17013 ~arli;Je. Pa. 17013 ~arli~Je. Pa. 17013 Proximity lo Subject $ 1.8 MI E L5 Pt[ E 1.6 I~ W Sales Price N/A I $ 81.000 I $ 88.000 I $118.500 Price'r'ur°" Ur' A~" rs ~ S 70.80 ~rl' $ 83.3~ ~1' $ ao.so ~rl Data :..-,~,'~, Inspection CPML & CCO-I CPHL & CCCH CPIqL & CCCH Verificatim Suorces VALUE ADJUSTMENIS DESCRIPTION DESCRIf~ON +(-) Adjustment D~,~IPTION +(-) Adjustm~t D~SCRIPTION +(-) Ad~u~,,,;,; Sales or ~-~,,~,,~ ~lone Krtown ~ KJ'lown Noue Krtown Date o! ~e/Time .11/26/01 11/30/01 [2/28/01 Location ~;uh~rban ISimilar ~imilar ~lmilar Leasehold/Fee Simple Fee Sim?le ~ SImole Fee Sim~e Fe~ Site 0.5 ao'es 0.~4 acres ;).44 acl~s 0.90 aoes o2000 View Suburban Res. R~;. D~ldDmnt. ;~;. [)v;,oo~i~L ~mJlar Design and Appeal Ranch ~milar ~imilar Similar Quality oi Com~uc~o~ ~v~raoe Av~raoe ~,v~ Av~"~ o~ Age 37 vrs. 43 yrs. 6 ws. --4400 qO yrs. Cooditioo ,veraae AveraoeI Averaoe AbovaGrade Total ~drms Baths Total ~3 1 Baths Total ~ Baths Averade/GOOdTotal ~ms Baths -5000 Room Coo~ 8 3 1.00 5 1.00 5 3 1.00 6 3 1.00 G~oss U~ A~ca 11ad~ Sq. FL 1144 Sq.R. 1056 Scl. FL 1472 Sq. Ft -4920 ~,~a & ~'~-~,~ Full Con~ei.e Full Concrete Full Concrete Full Concrete Roems~e~ 0 ~ 0 1 -1800 Func~am Uelity Tvoical Fvoical Tvoical i'voical tk_,~ ~C'_~-:-.'~:-~ HWBB/C~;,al :HA/CA. FHA/C.R, :1~- RR/None 3000 r_-~a~.ap~t C-oort C-oort None 1500 1 Car Att. -3000 F~eptace(s),e~c. ~'1~ Rre~lac~ (1~ F:irc~la~ ~one 1SO0 (1~ Fence. Pool. etc. Nor~ Nor~ ~e No~ Exterior Brick Alum/Brick 2500 ~+~ 5000 Brick ~cljustedsulesprica G: 3.70% G: 14.09% 3: 16.64% 0fcompa-a~ N: 3.70% 84000 N: 4.09% 91600 q: 1~.~8% 104780 : C~,,~ on Sales C~,F-~ (including ~ subject property's compat~lity to ~ ueighbomoed, ac.): See attad~d addendum... iTEM SUBJECT COMPARABLE NO. 1 __ ~ __ COMPARABLE NO. 3 O~,F~ce~O=a 02/09/95 11/26/01 11/30/01 12/28/01 ~th year ~ aplx'a.~ $1.00 S81.O00 $88.000 Sl18.500 IHoICATEB YALUE ~ ~ COMPAIU$OH APPROACH ........................................................... $ 89.000.00 IHrqCATEDYALUEI~IHCOME APpmlar.# ~ifAnnlicabletEstimatedMad~Ront $ N/A .......... ' _ ~ ~ --- ~ 'l'r ! /MO X L~OS~ ~nt Multiplier N/A - $ 0 ~.__ made ~] 'asis' ~ subject to the ,=w.,=, alterahons, i,~,oru,,~;Gonsfistedbelow [] subiecttocompleUonporplonsandspeciflcahon$ Cmd~oo, o~ Appra~al: See attached addend.m_. · The purpose o~ this app~sal is to e~n~e the m~ke! value of ~ real p~oper{y tha{ is the subject ol this repo~ based on the a~ove cood~tions and the cooUngem and limiting coodidoo~, and mar~ va~ue defin/~ion tha~ ate =ta~ed in the aP. achod Freddie Idac Form 439/Fannie Uae Form 10048 (Revised ). (WE) EgrlMATE mE MARKET VALUE, AS DEFINED. OF TNE BEAL PIIOPEDTV 11L4T IS mE EDBJECT OF mIS BEPOIIT, AS OF WHICH IS THE DATE OF i#SPEC110~X/D THE EFFECTIVE DATE OF THIS DAPOnT) _ ~~89;000 ~ ; [] ~d [] Did Not Stae Ceni~a~ion # A~J~raqt ~to the Certified State State Cedir.:stion # RL-0005&g-L State Pa. Or S~te Uce~ # R(eal Estate Aooraiser Slate Pa. 0~ State Uc~;~ # State Redd~eMacFo~m?0 6-93 lhislmmvmsmlx~_~e~__byLklitedSvste~r~Seav~er....__ /mm~R~q?~7 ~ ~ Fannie Mae From 1004 6-93 SCHEDULE D MORTGAGES AND NOTES RECEIVABLE ESTATE OF FILE NUMBER Robert U. Fitzgerald, Sr. 21-02-0172 (All property jointly-owned with Right of Survivorship must be disclosed on Schedule F) ITEM DESCRIPTION VALUE AT DATE NUMBER OF DEATH 1 Lloyd Peffer - personal loan original amount of loan $9,000.00 Balance due at date of death $2,400 TOTAL (also on line 4, Recapitulation) $2,400 ESTATE OF SCHEDULE E CASH, BANK DEPOSITS AND MISCELLANIOUS PERSONAL PROPERTY FILE NUMBER Robert U. Fitzgerald, Sr. 21-02-0172 (All property jointly-owned with Right of Survivorship must be disclosed on Schedule F) ITEM DESCRIPTION VALUE AT DATE NUMBER OF DEATH 1 Clock, shot gun, watch and sports memobilia (see appraisal attached) $855.00 2 Members 1 st FCU - visa credit card acct no: 4 ! 21449998678325 (See letter attached to Schedule F) $0.38 TOTAL (also on line 5, Recapitulation) $ 8 5 5.3 8 LINDEN HALL ANTIQUES 211 OLD STONE HOUSE ROAD CARLISLE, PA17013 717-249-1978 April 1, 2002 TO: Ronald E. Johnson, Attorney 78 West Pomfret St. ' Carlisle, Pa. 17013 FROM: William G. Rowe, Appraiser 211 Old Stone House Road Carlisle, Pa. 17013 RE- Robert L. Fitzgerald Sr. Estate D 0 D December 20, 2001 10 Union Hall Road Carlisle, Pa. 17013 Personal Property Appraisal Tall Case Clock- "Trend"- Westminister Chimes- Brass Dial Shotgun, 12 Ga- Winchester Pump Model 1912- Full Choke,Nickel/Steel Sieko Wrist Watch- Presentation Watch SPORTS MEMOBILIA 3'Redskins clocks Glasses/Mugs/Beer Cans Sweaters, Caps, Sweat Suits Lighters, Pens, Clips Baseball & Football Cards $ 300.00 225.00 50.00 280.00 TOTAL $ 855.00 William G. Rowe SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF FILE NUMBER Robert U. Fitzgerald, Sr. 21-02-0172 Joint Tenant (s): NAME ADDRESS RELATIONSHIP TO DECEDENT A Linda S. Winters 40 Longs Lane Road, Newville, PA 17241 Daughter Jointly-own .'d property: l'l'lSlVi LI~'I'I~P-;R; IDATE DESCRIPTION OF TOTAL DECD'S DOLLAR VALUE OF NUMBER FOR MADE PROPERTY VALUE % INT. DECEDENT'S JOINT JOINT OF ASSET INTEREST TENANT I A 12/15/86 Savings acct no: 678324)0 $154.21 one-hal $77.11 Members 1st FCU (See letter attached) 6, Recapitulation) $77.11 Membersl FEDERAL CREDIT UNION INSURANCE DEPARTMENT 5000 Louise Drive P. O. Box 40 Mechanicsburg, PA 17055 1-800-283-2328 or (717) 697-1161 PRIMARY OWNER: REGULAR SAVINGS ACCOUNT: Account Number/Suffix Date Account Opened Principal Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued Interest Name of Joint Owner Date Joint Ownership Created CERTIFICATE OF DEPOSIT: Account Number/Suffix Date Certificate Purchased Principal Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued Interest Name of Joint Owner Date Joint Ownership Created VISA CREDIT CARD ACCOUNT: Account Number Date Account Opened Principal Balance at Date of Death Name of Joint Cardholder Robert U. Fitzgerald 67832 -00 12/15/1986 $154.05 $.16 $154.21 Linda S. Winters 04/08/1999 4121449998678325 02/20/1991 $-.38 (credit balance) None Mary L. Fitzgerald 138357 -00 03/02/1994 $23,972.45 $24.71 $23,997.16 Robert U. Fitzgerald 03/02/1994 138357 141 30 MO 12/20/1999 $2,785.71 $8.06 $2,793.77 Robert U. Fitzgerald 12/20/1999 DIT UNION ' Denise A. And~s Insurance Products Supervisor February 22, 2002 Estate of: ROBERT U. FITZGERALD Date of Death: 12/20/2002 Social Security Number: 193-12-9944 ESTATE OF SCHEDULE H FUNERAL EXPENSES, ADMINISTRATIVE COSTS AND MISCELLANEOUS EXPENSES FILE NUMBER Robert U. Fitzgerald, Sr. 21-02-0172 (All property jointly-owned with Right of Survivorship must be disclosed on Schedule F) ITEM DESCRIPTION NUMBER Funeral Expenses: Ewing Brothers Funeral Home Administrative Costs: Personal Representive Commissions Social Security Number of Personal Representative: Attorney fees to Andrews & Johnson Family Exemption Claimant Mary Louise Fitzgerald Relationship: Wife Address of Claimant at decedent's death: Street: 10 Union Hall Road City: Carlisle Probate Fees to Register of Wills Miscellaneous Expenses: Linden Hall Antiques - appraisal B-H Agency - Real estate appraisal UPS-shipping expense for personal property sent to son Register of Wills, Agent - PA Inheritance Tax Return filing fee State & Zip PA 17013 TOTAL (also on line 9, Recapitulation) AMOUNT $2,855.00 $1,050.00 $3,500.00 $106.00 $65.00 $250.00 $75.00 $15.00 $7,916.00 SCHEDULE J BENEFICIARIES ESTATE OF FILE NUMBER Robert U. Fitzgerald, Sr. *' ' 21-02-0172 ITEM NAME AND ADDRESS OF BENEFICIARY RELATIONSHIP AMOUNT OR SHARE NUMBER OF ESTATE I Robert U. Fitzgerald, Jr. Son $855.00 734 Chestnut Street, Apt. 2, Abilene, TX 79602 2 Mary Louise Fitzgerald Wife Residue 10 Union Hall Road, Carlisle, PA 17013 ITIgM NUMBER NAME AND ADDRESS OF BENE~'ICIARY AMOUNT OR SHARE OF ESTATE B. Charitable and Govermnental Bequests: TOTAL CHARITABLE AND GOVERNMENTAL BEQUESTS (also emer on line 13, Recapitulation) $0 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 0013O5 JOHNSON RONALD E 78 WEST POMFRET STREET CARLISLE, PA 17013 ........ fold ESTATE INFORMATION: SSN: 193-12-9944 FILE NUMBER: 2102-01 72 DECEDENT NAME: FITZGERALD ROBERT U SR DATE OF PAYMENT: 06/18/2002 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 12/20/2001 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $41.94 REMARKS' TOTAL AMOUNT PAID: $41.94 SEAL CHECK//517 INITIALS: JA RECEIVED BY: MARY C. LEWIS REGISTER OF WILLS REGISTER OF WILLS BUREAU OF TNDZVZDUAL TAXES Z#HERTTANCE TAX I)TVTSTON l)EPT. 280601 HARRISBURG, PA 17128-0601 RONALD E JOHNSON ESQ ANDRENS & JOHNSON 78 W POHFRET ST CARLISLE PA COHHON#EALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE NOTICE OF /NHERITANCE TAX APPRAZSEHENT, ALLO#ANCE OR DZSALLONANCE OF DEDUCTIONS AND ASSESSNENT OF TAX DATE ESTATE OF DATE OF DEATH FILE NUHBER COUNTY ACN 08-12-2002 FITZGERALD 12-20-2001 21 02-0172 CUHBERLAND 101 Amount RemJ. tted ROBERT U HAKE CHECK PAYABLE AND REN'rT PAYHENT TO: REGISTER OF NILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE ~ RETAIN LONER PORTION FOR YOUR RECORDS -~ REV-1547 EX AFP (01-02) NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLONANCE OR DZSALLONANCE OF DEDUCTIONS AND ASSESSHENT OF TAX ESTATE OF FITZGERALD ROBERT U F]:LE NO. 21 02-0172 ACN 101 DATE 08-12-2002 TAX RETURN NAS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAZSED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Stock/Partnersh/p Interest (Schedule C) (3) ~. Nortgages/Notes Receivable (Schedule D) (~) S. Cash/Bank Deposits~Misc. Personal Property (Schedule E) (E) 6. Jo/ntly Owned Property (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. Total Assets APPROVED DEDUCTIONS AND EXEHPTZONS: 9. Funeral Expenses/Adm. Costs/Nis¢. Expenses (Schedule H) (9) 10. Debts/Nortgage L/eb/lities/Liens (Schedule T) (10) 11. Tote1 Deductions Net Value of Tax Return 15. Char~table~governmental Bequests; Non-e/acted 9115 Trusts (Schedule J) Net Value of Estate Sub~ect to Tax 4~500 O0 O0 O0 Z/~O0 O0 855 58 77 11 O0 (8) 7,916.00 NOTE: To /nsure proper credit to your account, subm/t the upper port/on of this form with your tax payment. NOTE: 47,8:52.49 ZF PA/D AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDTTTONAL TNTEREST. (15). $8,984.$8 x 00 = .00 (16). 9:52.11 x 045= 41.94 (17), .00 x 12 = .00 (18) .00 x 15 = .00 (19)= 41.94 ANOUNT PATD TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE ASSESSHENT OF TAX: 15. Amount of L/ne 1~ et Spousal rate 16. Amount of Line 1~ taxable at Lineal/Class A rata 17. Amount of Line 1~ at S/bl/ng rate 18. Amount of L/ne lq taxable at Collateral/Class B rata 19. Principal Tax Due TAX CREDITS: PAYIIENT RECEIPT DISCOUNT (+) DATE NUNBER TNTEREST/PEN PATD (-) 06-18-2002 CD001~05 .00 .00 .00 .00 ZF TOTAL DUE TS LESS THAN $1, NO PAYNENT IS REnU:IRED. TF TOTAL DUE TS REFLECTED AS A "CREDTT" (CR), YOU NAY BE DUE REFUND. SEE REVERSE S]:DE OF THIS FORN FOR ]:NSTRUCTZONS.) Zf an assess;ant ~as issued previously, 11nas 14, 15 and/or 16, 17, 18 and 19 ,ill reflect figures that include the total of ALL returns assessed to date. .00 (11) 7 .o]~. I}1~ (1:,) :59,916.49 (13) . O0 (1(,) :59,916.49 RESERVATION: Estates of decedents dying on or before December 12, 1982 -- if any futura interest in the estate is transferred in possession or enjoyment to Crass S (collateral) beneficiaries of tho decedent after the expiration of any estate for life or for years, the Coaaoneaalth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful CIass B (collataraI) rate on any such futura interest. PURPOSE OF NOTICE: To fulfill the requirements of Section 21¢0 of the Inheritance and Estate Tax Act, Act 23 of ZOO0. (72 P.S. Section 9140). PAYNENT: REFUND [CR): OBJECTIONS: ADNIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Detach the top portion of this Notice and submit mith your payment to the Register of Hills printed on the reverse side. --Hake check or money order payable to: REGISTER OF #ILLS, AGENT A refund of a tax credit, Hhich Has not requested on tho Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications ara available at tho Office of the Register of Mills, any of the 25 Revenue District Offices, or by calling the special Z4-hour ansHaring service for forms ordering: 1-800-362-2050) services for taxpayers #ith special hearing and / or speaking needs: 1-800-447-5020 iTT only). Any party in interest not satisfied Hith the appraisement, alloHance, or disallaHance of deductions, or assessment of tax [including discount or interest) as shoHn on this Notice must object Hithin sixty (60) days of receipt of this Notice by: --Hritten protest to the PA Department of Revenue, Board of Appeals, Dept. ZelOZ1, Harrisburg, PA 17128-1021, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should be addressed in Hriting to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Ravish Unit, Dept. 280601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. If any tax due is paid within three (5) calendar months after tho decadent's death, a five percent (52) discount of the tax paid is allowed. The 152 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 nan-participation penalty is appealable in the same manner and in the the same tiaa period as you Hould appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning Hith first day of delinquency, or nine (9) months and one (l) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (62) percent per annum calculated at a daily rate of .000164. A11 taxes which became delinquent an and after January 1, 1982 Hill bear interest at a rate Hhich Hill vary from calendar year to calendar year Hith that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through ZOOZ are: Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor 1982 ZOZ .000548 1992 92 .000247 1985 162 .000458 1995-1994 72 .000192 1984 ZIZ .000501 1995-1998 9Z .000247 1985 152 .000356 1999 72 .000192 1986 lOX .000274 ZOO0 BZ .000219 1987 92 .000247 2001 92 .000247 1988-1991 llZ .000301 ZOOZ 62 .000164 --Interest is calculated as folloHs: TNTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELTNG~UENT X DALLY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen [IS) days beyond the date of the assessment. If payment is made after the interest computation date shoHn on the Notice, additional interest must ba calculated. Name of Decedent: Date of Death: Will No.: STATUS REPORT UNDER RULE 6.12 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,,~..whe~er administration of the estate is complete: Yes ' No [] 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No. 1 is Yes, state the following: a. Did the personal r,~_~esentative f-tie a final account with the Court? Yes _ No~ b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the persona~resentative state an account/nfonnally to the parties in interest? Yes ~ No [-] Copies of receipts, releases, joinders and approval of formal or informal accounts may be filed with the Clerk of the. Orphans' Court and may be attached to this repo~.~ Si Capacity: ,~Personal Representative /~J Counsel for personal representative COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF iNDIVIDUAL TAXES DI.-'PT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 001305 JOHNSON RONALD E 78 WEST POMFRET STREET CARLISLE, PA 17013 ........ fold 'ESTATE INFORMATION: SSN: 193-12-9944 FILE NUMBER: 2102-01 72 DECEDENT NAME: FITZGERALD ROBERT U SR DATE OF PAYMENT: 06/1 8/2002 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 1 2/20/2001 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 841.94 REMARKS: TOTAL AMOUNT PAID: 841.94 SEAL CHECK#517 INITIALS: JA RECEIVED BY: MARY C. LEWIS REGISTER OF WILLS REGISTER OF WILLS i_NOTICE OF INHERITANCE TAX pennsylvarna' ~ ' APPRAISEMENT, ALLOWANCE OR DISALLOWANCE DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION OF DEDUCTIONS AND ASSESSMENT OF TAX REV-1547 EX AFP (12-10) PO BOX 280601 HARRISBURG PA 17128-0601 DATE 05-09-2011 ESTATE OF CASSIDY JAMES E DATE OF DEATH 01-21-2002 FILE NUMBER 21 02-0173 COUNTY CUMBERLAND MIRIAM C CASSIDY ACN 101 63 KENSINGTON DR APPEAL DATE: 07-08-2011 CAM P H I L L P A 17 01 1 ( See reverse side under Objections Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ ------------------------------------------------------------------------------------------- REV-1547 EX AFP (12-10~ NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF: CASSIDY JAMES EFILE N0.:21 02-0173 ACN: 101 DATE: 05-09-2011 TAX RETURN WAS: C ) ACCEPTED AS FILED ( X) CHANGED $EE ATTACHED NOTICE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) .00 NOTE: To ensure proper 2. Stocks and Bonds (Schedule B) (2) .00 credit to your account, .00 submit the upper portion 3. Closely Held Stock/Partnership Interest (Schedule C) (3) of this form with your 4. Mortgages/Notes Receivable (Schedule D) (4) •00 tax payment. 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) .00 6. Jointly Owned Property (Schedule F) (6) .00 7. Transfers (Schedule G) (7) .00 8. Total Assets (8) .0 0 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9) .00 10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) .00 11. Total Deductions (11) .0 0 12. Net Value of Tax Return (12) .00 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13) .00 14. Net Value of Estate Subject to Tax (14) .0 0 NOTE: If an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will reflect figures that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate (15) .00 X 0 0 = .00 16. Amount of Line 14 taxable at Lineal/Class A rate (16) .00 x 04 5 = .00 17. Amount of line 14 at Sibling rate (17) -00 X 12 = .00 18. Amount of Line 14 taxable at Collateral/Class B rate (18) .00 X 15 = .00 19. Principal Tax Due (19)= .00 TAX CREDITS: AMOUNT PAID P DATET I RN UMBER INTEREST/PEN PAID (-) TOTAL TAX PAYMENT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 ~ IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.