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HomeMy WebLinkAbout04-0467THOMAS I. MYERS HORACE A. JOHNSON JERKY R. DUFFLE C. ROY WEIDNER, JR. EDMUND G. MYERS JAMES A. JOHNSON DAVID W. DELUCE LAW OFFICES MYERS, JOHNSON, DUFFIE g WEIDNER THIRD ~ MARKET STREETS P, O. BOX lOO LEMOYNE, PENNSYLVANIA 17043~010D TELEPHONE 717-761-4540 May 15, 1986 MYERS 8 MYERS (1921-1955) MYEI~, MYERS 8 FLOWER (195,5 ~ 1968) MYERS, MYERS, FLOWER 8, JOHNSON (1968 ~ 1985) Mary C. Lewis, Register of Wills Cumberland County Courthouse Carlisle, Pennsylvania 17013 Re: Matter of Nathan Foster Brechbiel, Deceased Dear Mary: I am enclosing herewith a copy of a letter forwarded to J. T. Kimbrough, Esquire, the attorney for the Estate of Nathan Foster Brechbiel, Deceased. You will note that I have forwarded to him the Pennsylvania Nonresident Inheritance Reporting Instructions. Basically, the personal representative of the deceased can file a Nonresident Transfer Inheritance Tax form directly with the Pennsylvania Department of Revenue. After the form is filed and the inheritance tax is paid, the Pennsylvania Department of Revenue will forward to your office a copy of the tax receipt, a copy of the Official Notice of Inheritance Tax Appraisement, Allowance or Disallowance of Deductions, and Assessment of Tax, and a property description. When your office is receipt of that information it should be docketed as evidence that the applicable Pennsylvania Inheritance Tax was paid with respect to the subject real estate. I am advised by the Pennsylvania Department of Revenue that the file is assigned a "99,, number instead of a "21" number. While this is going on, the Texas attorney may elect to initiate ancillary administration with respect to the Pennsylvania real estate. Obviously, if this is done, then the information forwarded by the Pennsylvania Department of Revenue will be included within that estate file. In the mean time, I would suggest that you retain a copy of the certified copy of Order Admitting Will to Probate as a Muniment of Title and return the original together with the check in the amount of $19.00 to Mr. Kimbrough. I would open a "information file" with respect to the matter pending further action. If you have questions or concerns, please give me a call. Very truly yours, JRD:ejh Enclosure MYERS, JOHNSON, DUFFIE & WEIDNER THOMAS I. MYERS HORACE A. JOHNSON JERRY R. DUFFLE C. ROY WEIDNER, JR. EDMUND O. MYERS JAMES A. JOHNSON DAVID W. DELUCE LAW OFFICES MYERS, JOHNSON, DUFFLE 8 WEIDNER THIRD ~ MARKET STREET8 P. O. BOX 109 LEMOYNE, PENNSYLVANIA 17043-O100 TELEPHONE ?17-761-4540 May 15, 1986 COPY MYERS 8 MYERS (1921-1955} MYERS, MYERS 8 FLOWER (1955-1968) MYER.S, MYERS, FLOWER. ~ JOHNSON (~968-1985) J. T. Kimbrough, Esquire West, Warner & Kimbrough P.O. Box 536 Beeville, Texas 78102 Re: Estate of Nathan Foster Breehbiel, Deceased Dear Mr. Kimbrough: Your letter dated April 11, 1986, addressed to the Registrar of Wills, Cumberland County Courthouse, has been referred to me for reply. I am the Solicitor for the Register of Wills. It is not clear to me why the Order Admitting Will to Probate as a Muniment of Title together with the Certificate of the Clerk of the County Court has been submitted to the Register of Wills office for filing. Typically, where a nonresident estate involves Pennsylvania real estate the fiduciary of the estate must comply with the Pennsylvania Nonresident Inheritance Reporting Instructions. I am enclosing herewith a copy of those instructions. After the nonresidence inheritance tax return is filed, any applicable Pennsylvania Inheritance Tax paid the Pennsylvania Department of Revenue will forward evidence that the tax has been paid to the Cumberland County Register of Wills.. It is advisable to initiate ancillary administration in Cumberland County so that when the Pennsylvania lnho~itanee tax is paid the real estate can be conveyed, during administ2ation, or decree awarding real estate can be approved by the court and recorded in the Office of the Recorder of Deeds. ! would suggest that you contact a Pennsylvania attorney to handle the ancillary administration in the matter. The local attorney can advise you as to the requirements to admit a,foreign will to probate in this Commonwealth. If the Pennsylvania Inheritance Taxes are not paid, they become a lien against the Pennsylvania real estate. Accordingly, it is advisable to take whatever steps are necessary to insure that the inheritance taxes are paid. I have directed the Register of Wills office to simply open a file (not an estate file) with respect to the matter pending further correspondence from you. Very truly yours, MYERS, JOHNSON, DUFFIE & WEIDNER JRD:ejh cc: Mary C. Lewis, Register of Wills Jerry R. Duffie JOHN R. WElT FRANK W. WARNER JAY T. KIMBROUGH April 11, 1986 ATTORNEYS AT LAW P.O. BOX BEEVIL. LE. TEXA~ T810~ B 12/S58-~5 I0 Cumberland County Court' House Registrar of Wills Hanover & Hugh Streets Carlisle, Pennsylvania 17013 Re: Order Admitting Will to Probate As A Muniment OF Title Filed by June Louise Brechbiel in the estate of Nathan Foster Brechbiel, Deceased Enclosed please find a certified copy of the Order Admitting Will To Probate As A Muniment Of Title and our check number 5597 in the amount of $19.00 for recording fees, Please return this document to us at the above address after completion of your services. Thank you for your assistance in this matter. if you have any questions. Please contact me Sincerely, JAY T. 'KIMBROUGH /dr encl #4568 ESTATE OF NATHAN FOSTER BRECHBIEL,' DECEASED ORDER ADMITTING WILL TO PROBATE AS A MUN~MENT OF TITLE IN THE COUNTY COURT OF BEE COUNTY, TEXAS On this day came on to be heard the Application for Probate of Will as a Muniment of Title filed by JUNE LOUISE BRECHBIEL in the estate of NATHAN FOSTER BRECHBIEL, Deceased. The Court heard the evidence and reviewed the Will and other documents filed herein and finds that the allegations contained in the Application are true; that notice that Decedent is dead; that four years have not elapsed since the date of Decedent's death; that this Court has jurisdiction and venue of the Decedent's estate; that Decedent left a Will dated OCTOBER 26, 1985., executed with the formalities and solemnities and under the circumstances required'by law to make it a valid Will; that on such date Decedent had attained the age of 18 years and was of sound mind; that such Will was not revoked by Decedent; that no objection to or contest of the probate of such Will has been filed; that all the necessary proof required for the probate of such Will has been made; that such Will is entitled to probate; that there are no unpaid.debts owing by the Estate of Decedent other than those secured by liens on real estate; and that there is no necessity for administration of such Estate. The Court finds and it is ORDERED and DECREED by the Court that the names and places of residence of the heirs of Decedent and their respective shares and interest in the real and personal property of Decedent are as follows: NAME &_ .PLACE O__F RESIDENCE JUNE LOUISE BRECHBIEL P.O. BOX 4085 BEEVILLE, TEXAS 78102 SHARE & DESCRIPTION OF ~EAL PROPERTY 100% SEE ATTACHED EXHIBIT "A" 100% SEE ATTACHED EXHIBIT "B" 100% SEE ATTACHED EXHIBIT "C" ~H.ARE O__F PERSONAL PROPERTY 100% It is ORDERED that such Will is admitted to probate as a Muniment of Title only, and the Clerk of this Court is ORDERED to record the Will, together with the Application, in the Minutes of this Court, and this Order shall constitute sufficient legal authority to all persons owing' any money, having custody of any property, or acting as registrar or transfer agent, for payment sons e . SIGNED this ~'-- day of 1986. Jay T. Kimbrough Attorney for Applicant P.O. Box 536 Beeville, TX 78104 512/358-4530 Bar Card %11424800 Judge Presiding ~ ' ~ EXHIBIT "A" LOt 17 of Majestic Suwannee River Oaks Subdivision, as described in DR BK 33, Page 99, Mayo, Lafayette County, Florida. EXHIBI? "B" Being a tract of land containing 10.19 acres out of that called 168.65 acre 2nd ~rac~ descrLbed in a conveyance by W. H. Hewn et ux to Dr. John D. Kinsee ux by deed dated October 15, 1969, recorded in Volume 259, Page 431 of the Deed Records of Bee County, Texas and also being out of the Jose Haria Uranga Grant, A-68. Said 10.19 acre tract being situated about 5 miles Northeast of the Town of Beeville, Bee County, Texas and is more particularly described by metes and bounds, to-wit: Beginning at a % inch iron rod set for the North coFner of this tract, said point being in the Northeast boundary of said 168.65 acre tract and in the Southwest boundary of a County.road, whence a point being the North corner of said 168.65 acre 'tract bears N 45 deg. 36' 18" W 1734.91 feet; Thence S 45 deg. 36' 18" E along the common boundary of said 168.65 acre tract and said County road, at 501.34 feet a % inch iron rod set for the East corner of this tract; Thence S 48 deg..35' 00" W at 857.27 feet pass a ½ inch iron rod set in the Northeast boundary of a 60' road, at 877.35 feet in all a point for the South corner of this tract, said point being in the centerline of said 60' road; Thence N 45 deg. 37' 49" W along said centerline, at 501.36 feet a point for the West corner of this tract; Thence N 48 deg. 35' 00" E at 30.08 feet pass a % inch iron rod set in the Northeast boundary of said road; at 887.57 feet in all the place of beginning and containing 10.19 acres of land, along with and subject of a 10' utility easement along the Northeast boundary of the above described tract. EXHIBIT "C# . ALL that certain .farm composed of ~vo tract&', s~tuate in Hopewe11 Township, Cumberland County, Pennsylvania, bounded and described as follovs: Tract No. 1: BEGINNING at a point or post on bank of Creak; thence North sixty (60) dasreas Vest, savant?-four (74) perches to a black oak stump, Norc~ eiShCy-£our and ~rli-fovcChl (84-3/4) desree~ Vast, thir~-chree and nine- ten~e (33.9) per~e~ to a stone~ thence North forty-three ~d one-~ourth (~3.1/&) de~ees W~st, ~nty ~d f~ve~ten~s (20.5) perches to a l~mestone; thence North th~rty-two (32) de,reel Vast, ~rty-~ and one-tenth (32.1) perches to a po~nt at r~ thence do~ the run its various courses and dist~ces =o a pain= ~n line of Dice H~cock~' thence by aa~d land South Ii[ay f~ve ~d one-half (3~-1/1) de~reas EasC ten (10) pezches to a post; thence by the sa~ South n~nety (90) de,reel East e~h~-~o ~d f~ve-tenthe (82.5) perches Co a Gum; thence South f~f~-three (53) de~ree8 East, thirty-tvs and five-~nchs (32.5) perches Co a rhine oak; chance Sou~h seventy-six (76) de~rees East, chir~y-~hree (33) perches ~o a po8~ in middle of creek; thence Sou~h ~en~y-five (25) desreeo Weal, ~hree (3) perches co a post; ~hence South ~ency-six (26) desrees East seven and chree-~en~hs (7,3) perches Co a post; chance Sou~h for~y and one-fourth (I0-1/6) de,reel West fifty-seven (57) per.es ~o a pooC; ~hence Sou~h eish~y-~o (82) de~rees Wes~ ~hircy-chre( (33) perches Co a pos~, the place of BEGI~ING. ~NTAIN~G Six~y-Six (66) Tract No. 2: BEGinNInG at a stone in public road in line of Noah Venser and William Baker; thence by said road. South one hundred seven (107) feet to the run in corner of said Baker and Samuel Piper; thence dovn the run various courses and d~s~ces ~o a pOi~ in ~ine of Kohn and C~pp~nger; ~hence by land o~ oaid Cl~ppinser Wes~ seventy (70) fee~ ~o a po~n~; ~hence South ~o h~dred ~or~y-~our and one-hal~ (2~4-1/2) feeC ~o a s~one sa~d Wen~er; ~hence by same ~o hundred ~or~y-one (24~) ~ee~ ~o a chance by same l~do ~o h~dred f~f~y;n~ne (259) ~ee~ ~o a s~one; chance by sam l~ds three h~dred ~en (310) feeC Co a po~n~; ~hence by sam ~hree h~dred (300) fee~ Co a poin~, the place of BEGI~INO. CONTAIN!N~ ~ree (3) Accel~ ~re or le~l, BEING the same vhich Alice N. Nevcomer, vidov and sin$1e roman, by her deed dated October 28, 1955, and recorded in the Office of the Recorder of Deeds and for Cumberland County, Pennsylvaniae in Dasd Book 'Z'", Volume 16, Pass 347 conveyed Co the Seller herein. ' FILED APRIL 4, 1986, JULIA V. TORRES COUNTY CLERK, BEE COUNTY BY HELEN H. GAYLE, DEPUTY. ..j C E RT.I F I C A T E STATE OF TEXAS ][ COUNTY OF BEE ][ I, JULIA V. TORRES, CLERK OF THE COUNTY COURT OF BEE COUNTY, STATE OF TEXAS, DO HEREBY CERTIFY THAT THE ABOVE AND FOREGOING FIVE (5) PAGES OF PROBATE MATTER CONTAIN A TRUE AND CORRECT COPY OF: ' ORDER ADMITTING WILL TO PROBATE AS A MUNIHENT OF TITLE IN CAUSE NO. 5226 STYLED: IN THE MATTER OF THE ESTATE OF NATHAN FOSTER BRECHBIEL, DECEASED AS THE SAME IS TAKEN FROM THE ORIGINAL INSTRUMENTS FILED WITH SAID PROBATE PAPERS IN SAID CAUSE. TO CERTIFY WHICH, WITNESS my hand and official seal of office at BEEVILLE, TEXAS, this the .4. day of APRIL , A.D., 1986. JULIA V. TORRES,.CLERK COUNTY COURT, BEE COUNTY, TEXAS Helen M. , Deputy