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Home My WebLink About09-04-09 (2) COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION N0. 21-08-0595 ESTATE OF FRANCIS E. CZAJKOWSKI, DECEASED ACCOUNT OF Marlin R. McCaleb, Administrator Date of Death: January 28, 2008 ~a Date of Executor' s Appointment : May 30 , 2008 ~ vt ~ ~ s'n `;,=~ -< <;:~ t' ~' Date of First Advertisement of Letters: June 13, 200 8 ~~ ~ Y j t ~ -~~ C~ ~ ~ : "["Y Accounting for the Period: January 28, 2008 September 2 , 2009.a ~- "'~a W Purpose of Account: Marlin R. McCaleb, Administrator, offers this account to acquaint interested parties with the transactions that have occurred during this administration. It is important that the account be carefully examined. Requests for additional information or questions or objections can be discussed with: Marlin R. McCaleb Esq. Attorney Identification No. 06353 Law Offices-Marlin R. McCaleb 219 East Main Street Mechanicsburg, PA 17055 717/691-7770 GROSS ESTATE 153,750.67 (Principal Receipts + Income Receipts) __________ SUMMARY OF ACCOUNT Estate of Francis E. Czajkowski, Deceased For Period of 01/28/2008 through 09/02/2009 Page Proposed Distributions to Beneficiaries PRINCIPAL Receipts: Per Inventory Filed 1-4 Subseq Prn Receipts Net Gain (or Loss) on Sales 5-6 or Other Disposition Less Disbursements: Debts of Decedent 7 Funeral Expenses Administration Expenses 7-10 Federal and State Taxes 10 Fees and Commissions 10 Family Exemption Balance before Distributions Distributions to Beneficiaries 11 Principal Balance on Hand 12 For Information: Investments Made Changes in Investment Holdings INCOME Receipts: This Account 13 Net Gain (or Loss) on Sales or Other Disposition Less Disbursements Balance Before Distribution Distributions to Beneficiaries Income Balance on Hand 14 Investments Made Changes in Investment Holdings Current Value 0.00 Fiduciary Acquisition Value 0.00 138,992.44 13,345.76 731.71 --------------- 153,069.91 764.67 0.00 25,419.96 12,903.08 14,856.25 0.00 53,943.96 --------------- --- ------------ 99,125.95 255.00 --- ------------ 98,870.95 1,412.47 0.00 --------------- 1,412.47 0.00 --------------- 1,412.47 0.00 --------------- 1,412.47 COMBINED BALANCE ON HAND 100,283.42 SCHEDULE A RECEIPTS OF PRINCIPAL Fiduciary Acquisition Value CASH: 01/28/08 Cash in Decedent's possession. 1,105.00 01/28/08 Commerce Bank Checking Acct. 6,859.44 ~~536148802, - principal balance as of D.O.D.: $6,859.30; interest accrued to D.O.D.. $0.14. 01/28/08 Commerce Bank Savings Acct. 20,450.81 ~k626109953, - principal balance as of D.O.D.: $20,435.25; interest accrued to D.O.D.: $15.56. 01/28/08 M&T Bank checking account 12,917.99 ~~950723739, - principal balance as of D.O.D.: $12,917.67; interest accrued to D.O.D.. $0.32. 41,333.24 PERSONAL PROPERTY: 01/28/08 ----------------- 1981 Ford F150 pick-up truck, 200.00 - (value based on sale to Daniel L. Holcombe for parts on 08/26/2008). 01/28/08 1989 Ford Econoline E150 van, 200.00 - (value based on sale to Russ's Auto & Trailer Sales, LLC, for parts on 08/27/2008). 01/28/08 1999 Ford Ranger, - (value 2,900.00 based on sale to Russ's Auto & Trailer Sales, LLC, on 08/27/2008). -1- 07/24/08 AAA, - refund of membership fee. 01/28/08 Assorted firearms, - rifles, handguns, kits - 39 pieces; value based on sale of pieces to 5hyda's Gun Shop and to Michael L. Norris. 01/28/08 Brotherhood's Relief & Compensation Fund, - retirement benefits. 01/28/08 Masonic ring, - 14 K. gold, engraved "Brotherhood of Locomotive Engineers"; Timex wristwatch (stainless steel band); value based on oral appraisal by The Gold Mine, 57 W. Main St., Mechanicsburg, PA. 01/28/08 New Jersey Transit Retirement System, - 401(a) Plan (1,543.078 units @ $20.5001821). 03/10/09 PA Department of Treasury, - unclaimed property claim. 24.32 6,425.00 1,301.50 255.00 31,633.38 7,820.00 50,759.20 REAL ESTATE/PA: 01/28/08 House and lot - known and numbered as 533 State Street, Borough of West Fairview, Cumberland County, PA, acquired by Decedent by deed of Charles J. Clouser and Mildred E. Clouser, his wife, dated 12/14/90 (Deed Book "X", Volume 34, Page 387). Value based on sale to Charles E. Cain, II, and Christina L. Cain, his wife, on 09/09/08. 46,900.00 46,900.00 -2- SUBSEQUENT PRINCIPAL RECEIPTS: 08/20/08 09/09/08 09/09/08 09/09/08 09/26/08 02/01/08 03/03/08 04/01/08 05/01/08 06/02/08 American Water, - credit 59.38 refund. Charles E. Cain, II, and 26.25 Christina L. Cain, his wife, - Third Quarter sewer/trash pro-ration. Charles E. Cain, II, and 68.23 Christina L. Cain, his wife, - 2008 County/Township real estate tax pro-ration. Charles E. Cain, II, and 535.51 Christina L. Cain, his wife, - 2008 School District real estate tax pro-ration. Fetrow Insurance Associates, - 155.80 refund of homeowner's insurance. M&T Bank checking account 2,432.51 ~~950723739, - U. S. Treasury, RR Retirement. M&T Bank checking account 2,432.51 ~~950723739, - U. S. Treasury, RR Retirement. M&T Bank checking account 2,432.51 ~~950723739, - U. S. Treasury, RR Retirement. M&T Bank checking account 2,432.51 ~~950723739, - U. S. Treasury, RR Retirement. M&T Bank checking account 2,432.51 ~~950723739, - U. S. Treasury, RR Retirement. -3- 09/22/08 Progressive Ins. Co., - refund of automobile insurance premium. 09/25/08 Progressive Insurance Co., - refund of homeowner's insurance. 09/25/08 Verizon, - refund. 187.43 102.80 47.81 -------------- TOTAL RECEIPTS OF PRINCIPAL ............... 13,345.76 -------------- 152,338.20 -4- SCHEDULE B GAINS AND LOSSES ON SALES OR OTHER DISPOSITIONS - PRINCIPAL Gain Loss 06/27/08 Shyda's Gun Shop, - sale of firearms (38 pieces). Net Proceeds 6,400.00 Fid. Acq. Value 6,400.00 0.00 07/29/08 Michael L. Norris, - sale of .22 cal. rifle. Net Proceeds 25.00 Fid. Acq. Value 25.00 0.00 08/18/08 New Jersey Transit Retirement System, - Liquidation of 401(a) Plan (1,543.078 units @ $20.9743707). Net Proceeds 32,365.09 Fid. Acq. Value 31,633.38 731.71 08/26/08 Daniel L. Holcombe, - sale of 1981 Ford F150 pick-up truck. Net Proceeds 200.00 Fid. Acq. Value 200.00 0.00 08/27/08 Russ's Auto & Trailer Sales, LLC, - sale of 1999 Ford Ranger. Net Proceeds 2,900.00 Fid. Acq. Value 2,900.00 0.00 08/27/08 Russ's Auto & Trailer Sales, LLC, - sale of 1989 Ford Econoline E150 van. Net Proceeds 200.00 Fid. Acq. Value 200.00 0.00 -5- 09/09/08 Charles E. Cain, II, and Christina L. Cain, his wife, - sale of house and lot known and numbered as 533 State Street. Net Proceeds 46,900.00 Fid. Acq. Value 46,900.00 0.00 ---------------------------- TOTAL GAINS AND LOSSES/PRINCIPAL........... 731.71 0.00 LESS LOS5 ............................. 0.00 -------------- NET GAIN OR LOSS ........................... 731.71 -6- SCHEDULE C DISBURSEMENTS OF PRINCIPAL 01/28/08 06/17/08 09/05/08 10/20/08 SCHEDULE C-1 DEBTS OF DECEDENT ----------------- PP&L Co., - account payable, 72.70 electricity. Debbie Lupold, Treasurer, - 222.37 2008 County/Township Real Estate Taxes. Moffitt Heart and Vascular 30.00 Group, - account payable, medical. Chase Bank USA, N.A., - 439.60 credit card charges, account payable. TOTAL DEBTS OF DECEDENT ................. SCHEDULE C-3 ADMINISTRATION EXPENSES 06/05/08 06/06/08 06/23/08 06/23/08 06/23/08 Cumberland Law Journal, - 75.00 advertising Letters. Register of Wills, - probate 183.00 expense. PA-American Water, - utility 66.86 service, water. PP&L Co., - utility service, 288.06 electricity. RestoreCore, - cleaning, 3,098.41 de-odorizing and restoration of house in preparation for sale; removal and disposition of toxic waste. 764.67 -7- 06/23/08 Verizon, - utility service, telephone (final bill). 06/26/08 PuroClean Emergency Services, - clean and de-odorize firearms in preparation for sale. 07/03/08 PNC Bank, - check printing fee. 07/18/08 East Pennsboro Township, - water/sewer for 2nd & 3rd Qtrs. 07/29/08 Karl R. Stine, - removal and disposition of household contents. O8/O1/O8 PP&L Co., - electric service. 08/01/08 Progressive Northern Insurance Co., - monthly automobile insurance premium. 08/01/08 Verizon Wireless, - cellphone. 08/12/08 Brett Lechthaler, - appraisal of real estate. 08/12/08 The Patriot-News, - advertising Letters. 08/15/08 Register of Wills, - Short Certificates. 08/20/08 Fetrow Insurance, - homeowner's insurance premium. 08/21/08 Register of Wills, - Short Certificates. 08/21/08 Register of Wills, - Short Certificate. 232.12 2,015.16 25.00 183.50 900.00 51.04 187.43 41.84 300.00 134.31 8.00 155.80 8.00 4.00 -8- 08/22/08 Foremost Insurance Co., - 155.80 electronic transfer of funds (in error). 08/26/08 Paul's Garage, - commission 465.00 on sale of vehicles. 08/26/08 PP&L Co., - electric service. 16.11 08/27/08 Paul's Garage, - repair Ford 159.00 Ranger and Ford Econoline van in preparation for sale. 09/09/08 M. C. Walker Realty, - 3,283.00 Realtor's commission on sale of house. 09/09/08 Recorder of Deeds, - PA 469.00 Realty Transfer Tax on sale of house. 09/09/08 State Auto Ins. Co., - 59.00 automobile insurance premium. 09/12/08 PP&L Co., - electric service, 22.97 final bill. 09/25/08 M&T Bank, - repayment of RR 12,162.55 Retirement. 10/23/08 Register of Wills, - filing 30.00 Inventory and Appraisement. 10/30/08 Register of Wills, - 125.00 additional probate fee. 03/12/09 Register of Wills, - filing 15.00 fee, Supplemental Inheritance Tax Return. 07/30/09 Register of Wills, - reserve 500.00 for filing Account, Releases, etc. -------------- TOTAL ADMINISTRATION EXPENSES ....................... 25,419.96 -9- SCHEDULE C-4 FEDERAL AND STATE TAXES 08/01/08 Debbie Lupold, Treasurer, - 664.83 2008-09 School District Real Estate taxes. 10/24/08 Register of Wills, Agent, - 4,792.14 payment of PA Inheritance Tax. 03/02/09 U. 5. Treasury Department, - 7,092.86 2008 Fiduciary Income Tax. 03/12/09 Register of Wills, Agent, - 353.25 Supplemental Inheritance Tax. ---- TOTAL FEDERAL AND STATE TAXES ............. ---------- .......... 12,903.08 SCHEDULE C-5 FEES AND COMMISSIONS 08/13/08 Marlin R.McCaleb, Esq., - 4,287.50 payment on account of attorney's fees. 10/30/08 Marlin R.McCaleb, Esq., - 5,712.50 payment on account of attorney's fee. 01/02/09 Marlin R.McCaleb, Esq., - 1,750.00 payment on account of attorney's fees. 01/29/09 Marlin R.McCaleb, Esq., - 1,250.00 payment on account of attorney's fees. 07/30/09 Marlin R.McCaleb, Esq., - 1,856.25 balance of attorney's fee. ---- TOTAL FEES AND COMMISSIONS ................ ---------- .......... 14,856.25 TOTAL DISBURSEMENTS OF PRINCIPAL .......... -------------- .......... 53,943.96 -10- SCHEDULE D DISTRIBUTIONS OF PRINCIPAL TO BENEFICIARIES Watch and ring, 08/05/08 Watch and ring, - distributed in kind to Frank Czajkowski. 255.00 -------------- TOTAL DISTRIBUTIONS TO BENEFICIARIES...... 255.00 -11- PRINCIPAL BALANCE ON HAND ~~ Units Description Commercel Commercel M&T1 PNC1 PNC2 1981 Ford F150 pick-up truck, 1989 Ford Econoline E150 van, 1999 Ford Ranger, Assorted firearms, Charles E. Cain, II, and Christina L. Cain, his wife, Daniel L. Holcombe, House and lot Masonic ring, Michael L. Norris, Russ's Auto & Trailer Sales, LLC, Russ's Auto & Trailer Sales, LLC, Shyda's Gun Shop, Watch and ring, Current Value Fiduciary Acquisition or as Noted Value (3.21) (3.21) (69.02) (69.02) (3.84) (3.84) 100,767.83 100,767.83 (1,320.81) (1,320.81) 200.00 200.00 2,900.00 6,425.00 (46,900.00) (200.00) 46,900.00 255.00 (25.00) (2,900.00) (200.00) (6,400.00) (255.00) - --------------- 99,370.95 -------------- 99,370.95 -12- SCHEDULE G RECEIPTS OF INCOME SCHEDULE G-2 INTEREST Commerce Bank Checking Acct. ~~536148802 , ---------------------------- 06/09/08 Commerce Bank Savings Acct. ~~626109953, -------------------------------------- 06/09/08 M&T Bank checking account ~p950723739, ----------- 0.32 02/13/08 0.65 03/13/08 0.74 04/11/08 0 92 05/13/08 1.00 06/13/08 0.21 06/20/08 -------------- PNC Bank, 08/18/08 3.59 09/17/08 10.36 1.15 10/17/08 0.36 11/14/08 0.13 12/16/08 1,320.81 07/23/09 3.21 69.02 3.84 1,336.40 -------------- TOTAL INTEREST INCOME ..................... 1,412.47 TOTAL RECEIPTS OF INCOME .................. 1,412.47 -13- INCOME BALANCE ON HAND Current Value Fiduciary Acquisition ~~ Units Description or as Noted Value 3.21 3.21 Commercel 69.02 69.02 Commerce2 3.84 3.84 M&T1 15.59 15.59 PNC1 1,320.81 1,320.81 PNC2 ------------- --------------- -- 1,412.47 1,412.47 -14- AFFIDAVIT Marlin R. McCaleb hereby certifies and says: that I am the Administrator of the Estate of Francis E. Czajkowski, Deceased; that I am the Accountant herein; that I have fully and faithfully discharged the duties of my office; that the foregoing accounting is true, correct and complete; that the attached list or schedule (*) contains the names, addresses and amounts due unpaid creditors having given notice of their claims; that the attached list or schedule (**) contains the names and addresses of all persons interested in the distribution of the said Estate; that there are no unpaid claimants or persons interested in the distribution of the Estate who have given notice to the Administrator and who are not listed herein; and that the facts set forth in the foregoing Account are true and correct to the best of my knowledge, information and belief. I understand that false statements her in are made subject to the penalties of 18 Pa.C.S., Section 4904, rel ing to or falsification to authorities. Date: September ~, 2009 arl n R. cCaleb Administrator UNPAID CREDITORS 1. Chase Bank (Visa Account #00004266050050024757) Cardmember Service P. O. Box 15298 Wilmington, DE 19850-5298 Amount of Claim: $49.72 (Claimant refuses to document claim.) National Action Financial Services (Account #06831936) P. O. Box 9027 Williamsville, NY 14231-9027 Amount of Claim: $136.66 (Claimant refuses to document claim.) ** PERSONS INTERESTED IN ESTATE: Frank Czajkowski (Decedent's father) 392-A Picardy Court Lakewood, NJ 08701 Robert Czajkowski (Decedent's brother) 104 North Beverwick, Apt. 12 Lake Hiawatta, NJ 07034 Annemarie Schreiber, Esquire Carluccio, Leone, Dimon, Doyle & Sacks, L.L.C. 9 Robbins Street Toms River, NJ 08753 -15- STATEMENT OF PROPOSED DISTRIBUTION BY MARLIN R. McCALEB, ADMINISTRATOR OF THE ESTATE OF FRANCIS E. CZAJKOWSKI, LATE OF THE TOWNSHIP OF EAST PENNSBORO, CUMBERLAND COUNTY, PENNSYLVANIA, DECEASED MARLIN R. McCALEB, Administrator of the Estate of Francis E. Czajkowski, Deceased, proposes to distribute the balance of said Estate in his hands, to wit: $100,283.42, in accordance with Section 2103(2) of the Probate, Estates and Fiduciaries Code of Pennsylvania (20 Pa.C.S. 2103(2)), as follows: TO: Frank Czajkowski 392-A Picardy Court Lakewood, NY 08701 TOTAL TO BE DISTRIBUTED $ 100,283.42 $ 100,283.42 AFFIDAVIT MARLIN R. McCALEB, hereby certifies and says: that he is the Administrator of the Estate of Francis E. Czajkowski, Deceased; and that the facts set forth in the foregoing Statement of Proposed Distribution are true and correct to the best of his knowledge, information and belief. I understand that false statements her 'n are made subject to the penalties of 18 Pa.C.S., Section 4904, rela ng to w n fals' 'cation to authorities. Date: September, 2009 ~ Marlin R. McCaleb Administrator