HomeMy WebLinkAbout09-16-09~ 4
1505607120
REV-1500 EX (06-05) OFFICIAL USE ONLY
PA Department of Revenue County Code Year File Number
Bureau of Individual Taxes INHERITANCE TAX RETURN 2 1 0 9 0 2 9 2
PO 60X.280601
Harrisburg, PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
217 22 5291 03 09 2009 03 07 1923
Decedent's Last Name Suffix Decedent's First Name MI
CODY JANET
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name MI
Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WVITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
X^ 1. Original Return ~ 2. Supplemental Return ~ 3. Remainder Return (date of death
prior to 12-13-82)
4. Limited Estate ~ 4a. Future interest Compromise ~ 5. Federal Estate Tax Return Required
(date of death after 12-12-82)
8 Decedent Died Testate ~ ~ Decedent Maintained a Living Trust ~ 8. Total Number of Safe Deposit Boxes
(Attach Copy of Will) (Attach Copy of Trust)
9. Litigation Proceeds Received ~ 10. Spousal Poverty Credit (date of death
between 12-31-91 and 1-1-95) ~ 11, Election to tax Under Sec. 9113(A)
(Attach SCh. O)'
CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATIO SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
JERROLD A. SULCOVE ESQ. 717 26
4,
5194A
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Firm Name (If Applicable) -_:"
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JERROLD A. SULCOVE
REGISTER USE
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First line of address - ~~n .
82 WEST QUEEN STREET ~"'~ "~' -~a ~
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Second line of address _.~ ~ ~ E-~
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DATE AILED
City or Post Office
State ZIP Code
CHAMBERSBURG PA 17201
Correspondent's a-mail address:
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best pf 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 prepay r has any knowledge.
~ ~~ Constance Lee Ericksen 9// ~/a ~U 9
-- ~~~~~
ADDRESS
2926 Cpnstellatioq Drive, Chambersbu
SIGNATU OF PR~PARER O ER THAN REPRESENTATIVE
PA 17202
Jerrold A. Sulcove Esq. O
DATE
82~IVest Queen Street, Chambersburg, PA 17201
Side 1
1505607120
150560710
1505607220
REV-1500 EX
Decedent's Social Security Number
o~eaern~s Nema: Janet Cody 2 17 2 2 5 2 9 1
RECAPITULATION
1. Real Estate (Schedule A) ........................................................................................ .. 1.
2. Stocks and Bonds (Schedule B) .............................................................................. . 2.
3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C)......... . 3.
4. Mortgages & Notes Receivable (Schedule D) ......................................................... . 4.
5•
Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ...............
. 5. 83,925.07
6. Jointly Owned Property (Schedule F) ~ Separate Billing Requested ............ . 6. 5 0 , 4 9 1.15
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G) ~ Separate Billing Requested ............ . 7,
8. Total Gross Assets (total Lines 1-7) ...................................................................... . g. 13 4 , 4 16.2 2
14,692.34
9. Funeral Expenses & Administrative Costs (Schedule H) ........................................ . 9.
10.
Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ...............................
. 10. 1,905.85
11. Total Deductions (total Lines 9 8~ 10) ..................................................................... . 11. 1 6 , 5 9 8.19
12. Net Value of Estate (Line 8 minus Line 11) ........................................................... .. 12.
117,818.03
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which
an election to tax has not been made (Schedule J) ................................................ . 13.
14. Net Value SubJect to Tax (Line 12 minus Line 13) ................................................ . 14.
117,818.03
TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate, or
transfers under Sec. 9116
(a)(1.2) x .o0 0. 0 0 15. 0. 0 0
16. Amount of Line 14 taxable
at lineal rate X .045 117 , 8 18.0 3
1s.
5, 3 0 1 8 1
17. Amount of Line 14 taxable 0 0 0 17 0 0 0
at sibling rate X .12 .
18. Amount of Line 14 taxable
0 . 0 0
at collateral rate X .15 18. 0 . 0 0
19. Tax Due .................................................................................................................... . 19. 5, 3 0 1. 8 1
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT.
Side 2
L 1505607220 15056072$0
REV-1500 EX Page 3
Decedent's Complete Address:
File Number 21-09-0292
DECEDENT'S NAME
Janet Cody
STREET ADDRESS
102 Green Ridge Lane
CITY
Newville STATE
PA ZIP
17241
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
3. Interest/Penalty if applicable
p. Interest
E. Penalty
4,500.00
236.84
Total Credits (A + B + C)
(1> 5,301.81
(2) 4,736.84
Total Interest/Penalty (D + E)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 2 Line 20 to request a refund
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
A. Enter the interest on the tax due.
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE.
Make Check Payable to: REGISTER OF WILLS, AGENT
(3)
(4)
(5) 564.97
($A)
(~B> 564.97
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 .................................................................................................................. ^ ^x
d. receive the promise for life of either payments, benefits or care? .............................................................. ^ ^x
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death withqut
receiving adequate consideration? ....................................................................................................................... ^ ^x
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 A$ PART OF THE RETURN.
For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to of for the use of the
surviving spouse is three (3) percent [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 zero
(0) percent [72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exemot 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 zero (0) percent [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 four and one-half (4.5) percent,
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 twelve (12) percent [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.
Rev-1508 EX+ (6-96)
COMMONWEALTH OF PENNSYLVANIA
INHERRANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, ~ MISC.
PERSONAL PROPERTY
ESTATE OF FILE NUIWIBER
Cody, Janet 21-09-01292
InGude the proceeds of litigation and the date the proceeds were received by the estate.
All property jointly-owned with the right of survlvorshlp must be disclosed on schedule F.
ITEM
NUMBER
DESCRIPTION VALUE AT DATE
OF DEATH
1 Adams County National Bank checking account #2263440 -date of death value 4,490.65
Accrued interest on Item 1 through date of death 0.05
2 Adams County National Bank savings account #9000152941 -date of death value 5,155.60
Accrued interest on Item 2 through date of death 0.57
3 State Employees Credit Union of MD, Inc. checking account #8000961493 -date of 4,709.05
death value
4 State Employees Credit Union of MD, Inc. savings account #8000961485 -date of 18.17
death value
5 Personal property - as per attached appraisal 3,834.00
6 Presbyterian Homes -refund on cottage Green Ridge Village 65,716.98
TOTAL (Also enter on Line 5, Recapitulation) I 83,925.07
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule E (Rev. 6-98)
. y
Rev-1509 EX+jB-98)
SCHEDULE F
COMMONWEALTH OF PENNSYLVANIA JOINTLY-OWNED PROPERTY
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUNABER
Cody, Janet 21-09-0292
Han asset was made jolts within one year of the decedent's date of death, It must be roported on schedule G.
SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT
A. Constance Lee Ericksen 2926 Constellation Drive Daughter
Chambersburg, PA 17202
B.
C.
JOINTLY OWNED PROPERTY:
ITEM
NUMBER LETTER
FOR JOINT
TENANT DATE
MADE
JOINT DESCRIPTION OF PROPERTY
INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT
NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FOR
JOINTLY-HELD REAL ESTATE.
DATE OF DEATH
VALUE OF ASSET % QF
DECD'S
INTEREST DATE OF DEATH
DECEDENT'S INTEREST
1 A 1212007 State Employees Credit Union of MD, Inc. 100,982.30 50.0100% 50,491.15
certificate of deposit owned jointly with
daughter, Constance Ericksen -date of
death value
TOTAL (Also enter on Line 6, Recapitulation) I 50,491.15
(If more space is needed, additional pages of the same size)
Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-15110 Schedule F (Rev. 6-98)
REV-1161 Ex+ (12-99)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF FILE NUMBER
Cody, Janet 21-09-0$92
Debts of decedent must be reported on Schedule I.
ITEM DESCRIPTION
NUMBER AMOUNT
A. FUNERAL EXPENSES:
Stallings Funeral Home -funeral expense
5,299.00
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Constance Lee Ericksen
Social Security Number(s) / EIN Number of Personal Representative(s):
Street Address 2926 Constellation Drive
city Chambersburg state PA zip 17202
Year(s) Commission paid
2. Attorney's Fees Jerrold A. Sulcove, Esq.
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City State Zip _
Relationship of Claimant to Decedent
4,107.00
4,107.00
4. Probate Fees Cumberland County Register of Wills 120.00
5. Accountant's Fees
6. Tax Return Preparer's Fees
7. Other Administrative Costs 1,059.34
See continuation schedule(s) attached
TOTAL (Also enter on line 9, Recapitulation) 14,692.34
Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1580 Schedule H (Rev. 6-98)
SCHEDULE H
FUNERAL EXPENSES AND ADMINISTRATIVE COSTS
continued
ESTATE OF FILE NUNABER
Cody, Janet 21-09-8292
ITEM
NUMBER DESCRIPTION AMOUNT
Other Administrative Costs
1 Black and Davison -administration expenses advanced 246.80
2 Black and Davison -reserve for closing costs 300.00
3 Constance Ericksen -reimbursement for probate fee paid, notary fee and personail 325.00
property appraisal fee
4 The Sentinel -legal notice 187.54
H-67 subtotal 1,059.34
Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98)
' Rev-1512 EX+ (6-98)
SCHEDULE 1
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
COMMONWEALTH OF PENNSYLVANIA
INHERRANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUNABER
Cody, Janet 21-09-0,292
Include unreimbunted medical expenses.
ITEM
NUMBER
DESCRIPTION VALUE AT DATE
OF DEATH
1 AARP Medicare Rx -debt of decedent 34.80
2 Adams County National Bank checking account #2263440 -checks written prior tp 1,398.95
death but presented for payment after death
3 ATBT Universal Card -debt of decedent 93.67
4 Newville Community Ambulance -debt of decedent 130.00
5 Pennsylvania Department of Revenue - 2008 PA40 tax due 153.00
6 PPL Electric -debt of decedent 95.43
TOTAL (Also enter on Line 10, Recapitulation) I 1,905.85
(If more space is needed, additional pages of the same size)
Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-151)0 Schedule I (Rev. 6-98)
REV-1673 EX+ (g-00)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE J
BENEFICIARIES
ESTATE OF FILE NUMBER
Cody, Janet 21-09-0292
NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE
NUMBER PERSON(S) RECEIVING PROPERTY DECEDENT (Words) ($$$)
Do Not Llst Trustes a
I. TAXABLE DISTRIBUTIONS [include outright spousal
distributions, and transfers
under Sec. 9116(a)(1.2)]
1 Frederick Cody Son
8145 Armiger Drive
Pasadena, MD 21122
2 Robert W. Cody Son
8113 Armiger Drive
Pasadena, MD 21122
3 thia Dawn Culp, now Cynthia Dawn
o Daughter
C
d
y
3621 Chadwick Court
Pasadena, MD 21122
4 Constance Lee Ericksen Daughter
2926 Constellation Drive
Chambersburg, PA 17202
25% of
residuary
estate
25% of
residuary
estate
25% of
residuary
estate
25% of
residuary
estate
Total
Enter dollar amounts for distributions shown above on lines 15 through 18 as appropriate, on Rev 1500 covet sheet
II. NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT
BEING MADE
CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 0.00
L:opyngnt (c) 2002 form software only The Lackner Group, Inc. Form PA-1540 Schedule J (Rev. 6-98)
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JANET CODY - ~'_~ '~"'
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I, JANET CODY, of Anne Arundel County, State of Maryland,
being of sound and disposing mind, memory and understanding, do hereby
make, publish and declare this as and for my Last Will and Testament,
hereby revoking any and all Wills and Codicils ;~y me heretofore made.
ITEM FIRST
I hereby direct my Personal Representative or Personal
Representatives, hereinafter referred to in the singular neuter, to pay
and to expend such sums for my funeral and burial and for the erection
of a suitable stone or marker at my grave as it, in its discretion, may
deem proper, without the necessity of obtaining an order of Court
approving the payment of any such expenses.
ITEM SECOND
A_t the time of the execution of this Will, I am currently
unmarried and I have four (4) children, namely, my children, CONSTANCE
LEE ERICKSEN, ROBERT W. CODY, FREDERICK CODY and CYNTHIA DAWN CULP.
All of the rest, residue and remainder of my estate, real,
personal and mixed, of every kind and description and wheresoever
situate, which I may own or be entitled to, including all such property
over which I have or may have at the time of my death, power of
appointment or testamentary disposition, I hereby dispose of in the
manner following:
A. In the event my grandson, JOSHUA M. THOMPSON, is still
residing with me at the time of my death, he shall have the right to
continue to reside at my real property known as 8115 Armiger Drive,
Pasadena, MD 21122 for a period of six (6) months after the date of my
death. In the event my grandson, JOSHUA M. THOMPSON, is not residing
with me at the time of my death or at the expiration of six month
period after the date of my death, then the aforesaid real property
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In,1,'tials
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shall be disposed of as set forth in paragraph B.
B. I give, devise, bequeath and appoint the entire rest,
residue and remainder of my estate unto my children, CONSTANCE LEE
ERICKSEN, ROBERT W. CODY, FREDERICK CODY and CYNTHIA DAWN CULP, in
equal shares, share and share alike. In the event any of my children
should predecease me, then I give, devise, bequeath and appoint that
child's share unto my surviving children, in equal shares, share and
share alike.
ITEM FOURTH
The powers and discretions hereinafter granted to my Personal
Representative are in addition to, and not in derogation or limitation
of, any other powers implied or necessary for the performance of the
duties of my Personal Representative, and all such powers may be
exercised by my Personal Representative without previous application to
or subsequent ratification by any court.
I hereby expressly authorize and empower my Personal
Representative in its sole and absolute discretion:
A. To invest and reinvest the assets of my estate in
accordance with its judgment, not being limited by any present or
future investment law; to vote in person or by proxy with respect to
any and all stocks; to retain all property in the form in which the
same shall be received without liability for any loss that may be
incurred thereby; to sell real estate or personal property, either for
cash or part cash and part deferred payments; to exchange', lease,
partition, improve, repair, abandon or otherwise deal with or dispose
of, at either public or private sale, all or any part of the assets of
my estate at such time or times and in such manner and upon such terms
as in the discretion of my Personal Representative may seem expedient
and proper; tc borrow money on the general credit of my estate and to
pledge or mortgage any of the assets of my estate as security for the
repayment thereof, and to renew from time to time any indebtedness
incurred by me or by my Personal Representative for my estate to pay,
settle, compromise, or submit to arbitration without court order any
t. ` ' 2
Initials
and all rights, demands or claims, either in favor of or against: my
estate, upon such terms as in its discretion shall seem proper; to
employ counsel in the administration of my estate and to charge all
such counsel fees as estate administration expenses and not as a
diminution of the compensation which my Personal Representative may be
allowed; to make execute and deliver any and all instruments in writing
which shall be necessary or advisable to carry out the administration
of my estate or any disposition of property in my estate.
B. In any case in which my Personal Representative may be
required pursuant to any provision of this Will to divide the p_incipal
of my estate into shares or to distribute such shares, it is authorized
to make such division or distribution in kind or in money, or partly in
kind and partly in money; and for the purpose thereof, the judgment of
my Personal Representative shall be conclusive.
C. My Personal Representative, while acting in good faith,
shall not be liable for any loss or depreciation in the value of my
estate hereunder but shall be liable only for loss or depreciation
,resulting from its own willful default or gross negligence.
ITEM FIFTH
I appoint my daughter, CONSTANCE LEE ERICKSEN, and my son,
ROBERT W. CODY, to be my Co-Personal Representatives and I direct that
they serve without bond. I authorize my Personal Representative to
exercise all powers conferred upon it by law, together with those
hereinbefore conferred, without application to any court under whose
jurisdiction it may administer my estate.
I further direct that all estate, inheritance and succession
taxes whatsoever (including interest and penalty thereon, i. f.. an.yl,
payable with respect to any property includible in my gross estate or
taxable by reason of my death, whether or not such property passes or
has passed under this, my Will, and whether such taxes are otherwise
payable by my estate or by the recipient of any such property, shall be
paid out of the principal of my residuary estate to the end that no one
shall be required or called upon by my Personal Representative to
3
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It~'tials
contribute to the payment of any such taxes.
wherever I have provided in this, my Last Will and Testament,
that any property shall go to a person upon the condition that .the said
person is living at the time of my death, or that said person shall
survive me, 'or words to that effect, I now hereby provide that if such
person shall die within thirty (30) days after the date of my death,
then said property shall in such event go and vest in the same manner
as if each such person dying had predeceased me.
IN WITNESS WHEREOF, I have hereunto subscribed by name and
affixed my seal, this ~~~day of ,r11g.e;r:{r',~ 2005.
~c: r.:,.; ~ ~, ~,~~~ ( SEAL )
JANET CODY 'j
..
SocialSecurity No. :x ~,~'~,-~,~."" <~?_'~ %~
SIGNED, SEALED, PUBLISHED and DECLARED, by the .above named
Testatrix, JANET CODY, as and for her Last Will and Testament, in the
presence of us, who, at her request, in her presence, and in the
presence of each other, have hereunto subscribed our names as
witnesses.
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Signature: ,,
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Print Name: Bernadette S. Gesser
Address: 2634 Mountain Road
Pasadena, MD=' 21122
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Signature : /,~~-z f
Print Name: -~ r
' Thomas J. Aversa, i7r.
Address: 2634 Mountain Road
Pasadena, MD 21122
~ 4
In'.' tials
~_.
~ , A
C N C ~
ESTATE APPRAISAL REPORT
OF
PERSONAL PROPERTY
OF
Janet Cody, deceased
Date of Death: March 09, 2009
102 Ridge Hall
Green Ridge Village
210 Big Spring Road
Nevwille, PA 17241
for:
Constance L. Ericksen, Executrix
AS OF:
d.o.d. March 09, 2009
Reported on March 22, 2009
BY:
~I(~is A raisa~
~~
~~
ServTCes
I¢S N. Hattouer St.
P.O. Box 2¢
Carlsle PA r~ol3
(71T) 243-3474
mfo@Ybisappraisals. com
www.ibisappraisals.cnm
TABLE OF CONTENTS
Table of Contents
Appraisal Certificate
Appraisal Summary
Photograph & CD-ROM Instructions
Personal Property Listing
Location: Kitchen
Location: Living Room
Location: Bathroom
Location: Back Bedroom
Location: Front Bedroom
Appraisal Summary (Copy)
References
Privacy Notice
Statement of Qualifications
Assumptions and Limiting Conditions
2
3
4
5
6
6
8
11
12
14
17
18
19
20
21
2
APPRAISAL CERTIFICATE
I hereby certify that, upon the request for the estate appraisal of the personal property of
Janet Cody, deceased, 102 Ridge Hall, Green Ridge Village, 210 Big Spring Road
Newville, PA 17241, I have personally and physically inspected the listed personal
property. The personal property was appraised to determine the FAIR MARKET
VALUE, AS OF d.o.d. March 09, 2009 & reported on March 22, 2009. The date of
inspection was March 20, 2009.
The information and values contained in this report are based upon my experience as an
appraiser and other reliable sources. The personal property was found to be in GOOD to
EXCELLENT condition, unless otherwise noted. Values are reported piece-by-piece,
and/or as a whole. All values reported have been determined with consideration to the
condition of the item, market conditions, and salability factors.
Appraisal
APPRAISAL SUMMARY
It is in my opinion, that as of d.o.d March 09, 2009, the Fair Market Value of the personal
property of Janet Cody, deceased, 102 Ridge Hall, Green Ridge Village, 210 Big Spring
Road Newville, PA 17241:
(Three Thousand Eight Hundred Thirty Four Dollars and Zero Cents)
($3,834.00)
pis Arpraisa~
cervices
~~ss L. ne C.A.
irector
not the appraisal report
4
Photograph and CD-ROM Instructions
Ibis Appraisal Services has provided you with a CD-ROM that houses all of the digital
photographs of all of the items appraised. The CD-ROM also contains a saved copy of
the appraisal report. This CD-ROM may be kept with the paper copy of the appraisal
report or kept off-site, such as a safety deposit box.
The photographs are saved in the JPEG picture format, meaning that all of the file names
end with a ".JPG".
The file names correspond to the written appraisal report's Corresponding Photograph
File that is included at the end of each item appraised.
Getting started with your CD-ROM
1. Insert the CD-ROM into your computer's CD-ROM Drive. If you do not have a
computer or access to a CD-ROM Drive--a copy store, office supply store, or public
library will be able to help you view and/or print your pictures.
2. Your computer may contain one or several different software programs that will
allow you to view your pictures. Examples of these programs are Draw, Phota Editor,
Picture It! Express, Photo Suite, My Photo Center, Photo Studio Lite, Photo shop
Pro, Picture CD, or Photo Deluxe. The nro~ram that is included with a digital camera
is another wav to view your pictures
• Select the program for viewing photographs and open the program.
3. Click FILE, and Click OPEN.
4. Use the Pull-Down, "Look in" Menu and select the D Drive (D:) or whichever drive
is designated as your CD-ROM (sometimes this may be the E Drive (E:) on your
computer).
~ NOTE
• Your CD-ROM Drive is designated with a small CD-ROM graphic Icon or a
cartoon representing the drive.
• The drives of your computer can be found under My Computer section of the Pull-
Down "Look in" Menu. Common Drives are: A Drive (floppy disc drive), the C
Drive (hard disc drive), the D Drive (CD-ROM Drive), and the E Drive (sometimes
CD-ROM Drive; sometimes an external drive, like a CD-ROM Writer, Zip, or Jazz
Drive).
5. Double-click on the photograph you wish to view.
Personal Property Listing
Location: Kitchen
1 China. Serving for six china service, as well as
matching flatware and drinking glasses.
Maker: Arcopal France. Pattern: Victoria.
Corresponding Digital Photograph File:
img 1137 jpg
2 Cake Plate. Early-mid twentieth century clear
depression glass cake plate. Pattern similar to
candlewick.
Corresponding Digital Photograph File:
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$75.00
$8.00
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3 '~" Can Opener. Modern Black & Decker can
opener.
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Corresponding Digital Photograph File:
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$5.00
5 Toaster. Modern Black & Decker toaster. $4.00
Corresponding Digital Photograph File:
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6 Crock Pot. Modern Rival crock pot. $6.00
Corresponding Digital Photograph File:
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~ Radio. Modem Sony weather band portable $6.00
radio,
Corresponding Digital Photograph File:
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8 Mixer. Mid-twentieth century Sunbeam mixer. $5.00
Corresponding Digital Photograph File:
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9 Candy Dish. Early-mid twentieth century milk $25
00
' glass duck candy dish with glass eyes. .
Corresponding Digital Photograph File:
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10 ;~~+.~ --:~- ~ Knives. Set of modern Cutco knives. $10.00
Corresponding Digital Photograph File:
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' Kitchenwazes. Miscellaneous selection of
kitchenwazes including cooking utensils,
spoons, whisks, pots & pans, etc.
Corresponding Digital Photograph Files: $15..00
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12 Crustal. Three pieces of mid-late twentieth
century cleaz pressed glass crystal containers:
bowl, candy jaz and biscuit jar. $20.00
" Corresponding Digital Photograph File:
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Location: Livin Room
13 ,, ~ R Kitchenette Set. Modern twentieth century
kitchenette table with drop leaves and two $40.00
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Corresponding Digital Photograph File:
img 1149 jpg
14 '~ Cabinet. Modern twentieth century tall display
cabinet. $45.00
Corresponding Digital Photograph File:
img II SO jpg
15
" Doll Collection. Modern twentieth century doll
collection including Shirley Temple from 7"-
12" tall. Many of the dolls are made by Ashton $525.00
Drake.
Corresponding Digital Photograph Files:
img IISl-1154 &img 1162 jpg
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16 ~~ Chair & Stool. Modern twentieth century plush
chair and small wooden step stool. $38.00
Corresponding Digital Photograpph Files:
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1 ~ Lamp/Table. Modern twentieth century floor
lamp combination table. $15.00
Corresponding Digital Photograph File:
img IIS7 jpg
18 Chest. Modern twentieth century two door oak
chest.
Corre ndin Di 'tal
Photo
~ g gi graph File: $30.00
img IIS8 jpg
19 Television. Modern flat screen television.
Panasonic 25" Viera. $165.00
Corresponding Digital Photograph File:
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20 CD Pla~~er. Modern Panasonic Mash SL-
PD349, 5-disc CD player. $25.00
Corresponding Digital Photograph File:
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21 ~.~ ~ ~~- _' ~ VCR & DVD Pl~er. Modern Sony SLV-
D370P. $30.00
Corresponding Digital Photograph File:
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22 Table. Modern twentieth century painted oak
side table with drop leaves. $20.00
Corresponding Digital Photograph File:
img 1163 jpg
23 ~ Chair. Modern twentieth century plush
recliner. $35.00
Corresponding Digital Photograph File:
img 1164 jpg
24 Lamn. Modern twentieth century floor lamp.
Corresponding Digital Photograph File: $15.00
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25 `
` Pa.i_nting. Modern twentieth century oil on
canvas painting. Artist: Rene Ga.lliher. Subject:
Country lane. Dated: 3/1994. Framed: 28" x
33".
Corresponding Digital Photograph File:
img 1166 jpg $30.00
26 Sofa & Ottoman. Modern twentieth century
plush sofa and matching ottoman.
Corresponding Digital Photograph File:
img 1167jpg $75.00
27 LampPTable. Modem twentieth century floor
lamp combination table.
Corresponding Digital Photograph File:
img 1168 jpg $15.00
28 Chair & Ottoman. Modern twentieth century
plush glider chair and matching ottoman.
Corresponding Digital Photograph File:
img 1196 jpg $40.00
Location: Bathroom
29 Linens. Selection of towels, linens and sheets.
Corresponding Digital Photograph File:
img 1169 jpg $18.00
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Location: Back Bedroom
30 - Bedroom Suite. Modern twentieth century
bedroom suite. Suite includes two nightstands, $225.00
small hope cedar chest and chest-on-chest.
Suite is not branded by a maker.
Corresponding Digital Photograph File:
img 1170 jpg
31 - Lamas. Two matching mid-twentieth century
table lamps. $10.00
Corresponding Digital Photograph File:
img 1171 jpg
32
'~~~~:~ CD Player. Modern twentieth century Sony
CFD-501 CD Player.
Corresponding Digital Photograph File: $15.00
img 1172 jpg
33 Lamp/Table. Modern twentieth century floor
lamp combination table. $15.00
Corresponding Digital Photograph File:
k img 1173JPg
34 Chair. Early-mid twentieth century folding
rocking chair with tapestry fabric and carved $25.00
fruit motif.
Corresponding Digital Photograph File:
img 1174 jpg
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35 Table. Modern twentieth century occasional
table. $10.00
~ .- Corresponding Digital Photograph File:
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36
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lamp.
Corresponding Digital Photograph File:
img 1176 jpg $5.00
37
_ Coins. Two coins: One loose Eisenhower 1976
and one 1923 Peace Dollar in bezel on chair. $8.00
Corresponding Digital Photograph File:
img 1177 jpg
38 ~
" ! ~ Pendant. Vintage early-mid twentieth century
mother-of--pearl fish pendant. 4" long.
Corresponding Digital Photograph File: $15.00
im 1178.
39 Bracelet. Vintage early twentieth century gold-
filled bracelet. $45.00
Corresponding Digital Photograph File:
img 1179 jpg
40 Sterling Silver. Small selection of sterling
silver charms and bracelets. $35.00
Correspond ing Digital Photograph File:
im 1180.'
41
~"'~ Opals. Selection of opal jewelry including 14k
and gold filled. Four pendants, one ring and $350.00
one pair of earrings.
Corre ndin Di 'tal Photo a h File:
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42 , ~~ ~ Masonic Items. One Masonic 14k gold ring $525.00
with enamel and diamond and one Masonic tie
clip.
~ ~ .~ ~ .- ~ t = ~ : Corresponding Digital Photograph File:
img 1182 jpg
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43 ~ Charms. Eight gold charms: lOk-14k, $105.00
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including one MOM charm with two
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~ Corresponding Digital Photograph File:
img 1185 jpg
~ ~ _ Ring. 14k gold ring with oval cut aquamarine $95.00
~..;, and six <1/16~ carat diamonds.
Corresponding Digital Photograph File:
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Location: Front Bedroom
45 ~~ '" Dolls. Modern twentieth century selection of $40.00
small dolls and lazge baby dolls.
Corresponding Digital Photograph File:
img 1186 jpg
46 =~' ` Showcase. Modern twentieth century wall $10.00
hanging showcase.
Corresponding Digital Photograph File:
img 1186 jpg
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47 _ _ ~ - Cabinet. Mid-twentieth century cabinet two $5.00
door.
Corresponding Digitat Photograph File:
img 1187 jpg
48 Walker. Modern Go-Cite walker in mazoon. $55.00
Corresponding Digital Photograph File:
img 1188 jpg
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49 ` " Desk. Modern twentieth century fold-down $35.00
desk.
Corresponding Digital Photograph File:
img 1189 jpg
50 ~ ,~~
~ Lamm. Mid-twentieth century iron table lamp. $5.00
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~ Corresponding Digital Photograph File:
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51 Keyboazd. Modern twentieth century Yamaha $100.00
PSR-280 with stand.
Corresponding Digital Photograph File:
img 1191 jpg
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52 Sewing Machine. Modem mid-late twentieth $600.00
' century Bernina Record 930 sewing machine.
` ~ Corresponding Digital Photograph File:
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53 Lama. Modern twentieth century floor lamp. $15.00
Corresponding Digital Photograph File:
img 1193 jpg
54 Computer. Modem twentieth century Dell $125.00
Dimension 3000 with small flat screen
monitor.
Corresponding Digital Photograph File:
img 1194 jpg
55 File Cabinet. Modern twentieth century two- $15.00
drawer metal file cabinet..
Corresponding Digital Photograph File:
img 1195 jpg
Total $3,834.00
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16
APPRAISAL SUMMARY (COPY)
It is in my opinion, that as of d.o.d March 09, 2009, the Fair Market Value of the personal
property of Janet Cody, deceased, 102 Ridge Hall, Green Ridge Village, 210 Big Spring
Road Nevwille, PA 17241:
(Three Thousand Eight Hundred Thirty Four Dollars and Zero Cents)
($3,834.00)
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The report must be read in its entirety The Appraisal Summary ONLY is
not the appraisal report.
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Appraisal References
Alderfer's Auction. 501 Fairground Rd. Hatfield, PA 19440.215-393-3003.
http://www.alderferfinearts.com/
Conestoga Auction Company Inc 768 Graystone Rd. Manheim, PA 17545. 717-898-
7284. http://www.conestogaauction.com/auctions/
eBay. http://www.ebay.com
Elmer Murray Auctions. Richard P. Murray. 717-790-2240.
http://www.richardmurryauctioneer.com/
Gottshall, Jr., Roy Auctions. 113 Forge Rd. Boiling Springs, PA 17007. 717-258-6222.
Hershey, Dan Auctioneerin~ Service. 3 Brown Rd. Shippensburg, PA 17257. 717-532-
4647.
Hess Auctions. John M. Hess Auction Service, Inc. 1667 Cider Press Road Manheim, PA
17545. 717-664-5238. http://www.hess-auction.com/
F. Loney, C.A.P.P., L.P.I.2007. Personal Communication
Ocker. Carl E. Auction. 4401 Philadelphia Ave. Chambersburg, PA 17201. 717-264-
6578. http://www.kennysauction.com/
Pook &Pook. 463 East Lancaster Ave. Downingtown, PA 19335. 610-296-4040.
http://www.pookandpook.com
18
PRIVACY NOTICE
Pursuant to the Gramm-Leach-Billey Act of 1999, effective July 1, 2001,
appraisers, along with all providers of personal financial services are now required by
federal law to inform their clients of the policies of the firm with regazd to the privacy of
client nonpublic personal information. As professionals, we understand that your privacy
is very important to you and are pleased to provide you with this information.
In the course of performing appraisals, we may collect what is known as
"nonpublic personal information" about you. This information is used to facilitate the
services that we provide to you and may include the information provided to us by you
directly or received by us from others with your authorization.
We do not disclose any nonpublic personal information obtained in the course of
our engagement with our clients to nonaffiliated third parties, except as necessazy or as
required by law. By way of example, a necessary disclosure would be to our independent
contractors, and in certain situations, to unrelated third party consultants who need to
know that information to assist us in providing appraisal services to you. All of our
independent contractors and any third party consultants we engage are informed that any
information they see as part of an appraisal assignment is to be maintained by strict
confidence within the firm. A disclosure required by law would be a disclosure by us that
is ordered by a court of competent jurisdiction with regard to a legal action to which you
are a party.
We will retain records relating to professional services that we have provided to
you for a reasonable time so that we are better able to assist you with your needs. In order
to protect your nonpublic personal information from unauthorized access by third parties,
we maintain physical, electronic, and procedural safeguards that comply with our
professional standards to insure the security and integrity of your information.
19
Statement of Qualifications
Alyssa L. Loney, C.A.
Presently
Director and Founder of Ibis Appraisal Services. Member of Institute of Appraisal of Personal
Property, American Society of Appraisers, International Society of Appraisers, and Professional
Coin Grading Service.
Professional Designations and Certifications
ISA Course Completions
- Core Course in Appraisal Studies
- Antiques and Residential Contents
USPAP
- Uniform Standards of Professional Appraisal Practice
C.A. -Certified Appraiser of Personal Property designation earned through course work and
classes provided by the Institute of Appraisal of Personal Property.
Archaeological Resources Protection Act Course -Archaeological Resources Protection Act
of 1979, National Historic Preservation Act of 1966, the Native American Graves Protection
and Repatriation Act and the American Antiquities Act of 1906.
Professional Accomplishments
~ State Historical and Underwater Archaeologist for the State of Louisiana.
~ Attended the Conservation of Indian Artifacts Symposium sponsored by the Smithsonian
Institution and the Tunica-Biloxi Indian Reservation, Marksville, Louisiana.
~ Director of the West Virginia University Historical Costume Museum.
~ Research Archaeologist/ Artifact Instructor for CADW (Welsh Historic Monuments)/
University of York, England.
~ Research and Preservation Specialist for the Maryland Historical Trust.
~ Presented and published works for national and international organizations including the
Society for Historical Archaeology, Middle-Atlantic Archaeology Conference, Southeastern
Archaeological Conference, Louisiana Archaeological Society, and the Maryland Historical
Trust.
Education
B.Sc. Historical Textiles and Clothing, 1992, West Virginia University, Morgantown,
West Virginia, United States.
M.A. Medieval Archaeology, 1995, University of York, York, England.
C.A.P.P. Certified Appraiser of Personal Property, 2001, Institute of Appraisal of Personal
Property, York, Pennsylvania, United States.
A.R.P.A. Certified to conduct investigations and damage assessment that pertains to
violations of the United States federal, state, and local laws pertaining to
archaeological sites and cultural properties.
S.B.D.C. First Step Entrepreneurial Series, 2001, Kutztown University of Pennsylvania,
Small Business Development Center.
Conducts extensive on-site appraisals, assessments, analyses, and authentication of personal and
cultural property. Operates on local, national, and international levels. Conducts research on all
objects considered personal and cultural property.
20
Assumptions and Limiting Conditions
The term "Fair Market Value", as used in this report, is defined as follows: The highest price an
item would bring if the sale occurred under normal market conditions providing
1. neither the buyer or seller is acting under duress,
2. the property has been exposed on the open market for a reasonable length of time,
3. both the buyer and the seller are aware of the potential assets and defects,
4. no unusual circumstances are present.
This appraisal was based upon the following assumptions, limitations, and conditions:
1. The information contained in this report was gathered from sources considered reliable,
personal examination, research of authenticity and comparable sales and/or auction prices.
2. No responsibility is assumed for matters that are legal in nature, including, but not limited to:
the representation of others concerning the value, authenticity, condition, origin, or
provenance of an item appraised.
3. The appraiser assumed that a normal and careful examination of the property was sufficient
to determine its quality and condition and that no extraordinary examination procedures were
to be utilized, unless these were specially requested and the expenditure of funds therefore
authorized.
4. The appraiser's court attendance and expert testimony report, if required, are not included as
part of this report. The appraiser does have the right to refuse testimony.
THE UNDERSIGNED HEREBY CERTIFIES;
1. That I have no interest now, nor have I had an interest in the past, nor shall I
contemplate an interest in the future, in the property covered by this appraisal.
2. That to the best of my knowledge and belief, all statements and information included
in this appraisal are true and based upon objective fmdings and that no pertinent
information has been knowingly withheld or deleted in this report.
3. That neither the employment to make this appraisal or compensation for doing so is
contingent upon the value of the property.
It is the firm belief of the appraiser that the information furnished in this appraisal report and the
conclusions drawn from this information are true and correct, but they are not guaranteed.
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ices
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21
BLACK AND DAVISON
Attorneys-at-Law
82 West Queen Street
Chambersburg, PA 17201
Robert C. Schollaert (717) 264-5194 Jan G. Sulcove
Elliott B. Sulcove Jerrold A. Sulcove
Estate of Janet Cody
PAGE 1
BILLING DATE: 09/14/09
ACCT NO.: JAS-18251.01
RE: General
DATE EXPENSE
03/25/09 Cumberland County Register of Wills -probate fee
03/26/09 Travel expense
03/27/09 Cumberland County Law Journal -legal notice
Total of New Expenses:
ACCOUNT SUMMARY
PREVIOUS BALANCE: $0.00
NEW SERVICES: $0.00
NEW EXPENSES: $246.80
NEW PAYMENTS: $0.00
TOT. CURRENT PERIOD: $246.80
CURRENT BALANCE: $246.80
AMOUNT
130.00
41.80
75.00
246.80
Please write the above account number on your check
and make your check payable to Black and Davison
"THANK YOU"
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