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HomeMy WebLinkAbout11-04-09IN RE: ESTATE OF ANITA M. : IN THE COURT OF COMMON PLEAS KISSINGER, DECEASED :CUMBERLAND COUNTY, PENNSI'LVANIA DOCKET N0.21-08-0926 ORPHANS' COURT DIVISION ~ ~ r r PETITION FOR REMOVAL OF LESTER G. HISSINGER AS EXECUT TIC : , , := ESTATE OF ANITA M. KISSINGER AND APPOINTMENT OF A SU ORS ; , ' EXECUTOR ~~~ -v ~-~ ~~~~ ~~~ ~ - _, ~ ~.` in AND NOW, this 4th day of November, 2009, comes the Petitioner, Juani~ M. Pank~ by "' ~_~~, ~~ and through her counsel, Serratelli, Schiffman, Brown & Cnlhoon. P.C., and files her Petition fir Removal of Lester G. Kissinger as Executor of the Estate of Anita M. Kissinger and .Appointment of Successor Executor, and in support thereof aver as follows: 1. Anita M. Kissinger died on September 5, 2008 leaving a Will dated May 29, 1981 which was admitted to probate. A copy of the Will is attached hereto and is marked as Exhibit «1 » 2. Juanita M. Panko (hereinafter "Petitioner"), is the daughter of Anita M. Kissinger, (Deceased) who resides at 2153 Bordeaux Court, Harrisburg, Dauphin County, Pennsylvania. 3. Respondent, Lester G. Kissinger, Executor, an adult individual with residence at 11 Longwood Drive, Mechanicsburg, Pennsylvania was appointed Executor of the Wil( of Anita M. Kissinger, Deceased by Letters Testamentary dated September 15, 2008 of the Register of Wills, Cumberland County, Pennsylvania. A copy of the Letters Testamentary is attached hereto as Exhibit " 2." 4. Pursuant to the Decedent's Will, her residual estate including personal property is divided equally among Petitioner, Respondent and Jakob T. Kissinger, their sibling. ,zt Facts Sunnortin~ Petition for Removal of Lester G. Kissinger As Executor of the Estate of Anita M. Kissinger Pursuant to Paragraph IV of the Decedent's Will, the Respondent was to "furnish a statement of receipts and disbursements at least annually to each person entitled to receive income or property from [the Decedent's] estate." 6. Despite the fact that Respondent has served as Executor of the Estate since September 15, 2008, Respondent failed and otherwise refused to provide Petitioner with a statement or receipts and disbursements on the anniversary of his appointment as Executor of the Estate in direct contravention to Paragraph IV of the Decedent's Will. 7. Sometime during the later part of the Summer of 2009, Petitioner learned that Respondent had directed the preparation and filing of an Inheritance Tax Return, PA Form REV- 1500 (hereinafter "Inheritance Tax Return") with the Commonwealth of Pennsylvania, Department of Revenue. Despite being required to provide a statement of receipts and disbursement to each person entitled to receive income or property from the Estate, Respondent failed and otherwise refused to furnish Petitioner with a copy of the Inheritance Tax Return. 9. On or about October 2, 2009, Petitioner's counsel requested that Respondent's counsel provide her with a copy of the Inheritance Tax Return that Respondent had directed an accountant to prepare and file on behalf of the Estate. 10. On or about October 7, 2009, Petitioner's counsel received a copy of the Inheritance Tax Return that was apparently filed with the Department of Revenue on June 4, 2009. 11. Pursuant to Schedule "E" of the Inheritance Return, the Decedent had a total of $119,799.61 in liquid assets at the time of her death and an additional $12,262.81 in a Certificate of Deposit. Finally, Schedule "E" reflects that the Decedent had 150 Austrian Ducat coins valued at $15,000. A true and correct copy of Schedule "E" of the Inheritance Tax Return is attached hereto and is marked as Exhibit " 3." 12. Schedule "H" of the Inheritance Tax Return reveals that the Respondent deducted $20,000 from the Estate as a "reserve for litigation." No further explanation of this substantial withdrawal of assets from the Estate is provided. 13. Petitioner believes and therefore avers that Respondent retained the services of his personal attorney, Richard Connell, Esquire to represent the Estate before the Decedent even passed away, as evidenced by the fact that Richard Connell met with the Parties in June 2008 to review matters pertaining to the Decedent's Estate. 14. A review of Paragraph IV of the Decedent's Will reveals that Respondent was not expressly authorized to commence "litigation" against any one on behalf of the Decedent's Estate, let alone one of the beneficiaries of the Decedent's Estate. 15. Despite the fact that the Decedent transferred her real property to the Petitioner on August 22, 2008 and prior to her death such that the real property is not an asset of the 1/~state. Respondent has instituted a law suit against Petitioner seeking to overturn that conveyance. It is believed and therefore averred that Respondent has wrongfully misappropriated funds from the Decedent's Estate, (1/3 of which Petitioner is entitled to pursuant to the Decedent's Will) for the sole purpose of advancing his own agenda and personal vendetta against Petitioner and not for the purpose of settling the Decedent's Estate. 16. Respondent also instituted a second piece of litigation against Petitioner in the Orphan's Court, to wit: a Petition to Turnover Assets ("Turnover Petitioner") notwithstanding the fact that Respondent already knew where the assets in question were located and had himself failed to properly turn over assets of the Estate that are in his possession and/or control. Respondent further wrongfully sought to recover the sum of $15,000 which Respondent alleged in his Turnover Petition that Petitioner had in her possession notwithstanding the fact that Respondent knew that (a) the Decedent had removed the money from her strong box (where curiously Respondent had first identified and counted the money unbeknownst to the Decedent and unbeknownst to Petitioner until Respondent testified in Court on October 26, 2009);(b) that Petitioner had been engaged in an extensive search throughout the Decedent's residence in an attempt to locate the missing money immediately following Petitioner and Jakob Kissinger's discovery that the money was missing from the Decedent's strong box and t11at thus far the search had proved unsuccessful in terms of locating the missing money; and (c) he personally had done absolutely nothing to try and locate the money before filing an accusatory pleading in the Orphan's Court against Petitioner. By Order of Court dated October 26, 2009, the Court determined that the whereabouts of the $15,000 in question is unknown. Accordingly, the Court denied Respondent's Turnover Petition. The issuance of the Court's October 26, 2009 Order begs the question of Respondent's obligation to repay the estate for costs associated with the litigation of the Turnover Petition- especially when Petitioner did not authorize such expenditure. 17. Petitioner was never advised by Respondent that he was utilizing Estate assets to cover the costs associated with either one of the two pieces of litigation against the Petitioner and upon information and belief, Respondent likewise never consulted with and/or advised his sibling Jakob Kissinger that he was utilizing Estate assets to fund litigation against Petitioner- assets to which both Petitioner and Jakob Kissinger are each entitled to a 1/3 share. 18. On October 9, 2009, the Petitioner's counsel specifically requested that counsel for Respondent provide her with "an accounting of all attorneys' fees incurred and paid to date regarding the `litigation' referred to in Schedule "H" of the Inheritance Tax Return. 19. On October 9, 2009, Attorney Connell wrote to the undersigned counsel and advised her that he had no authorization from his client to provide the accounting requested h~ the undersigned counsel and that he would need to speak with his client. As of the date of this Petition, no such information has been provided. The Law Requires that Lester Kissinger Be Removed As Executor of the Estate of Anita M. Kissinger 20. A fundamental interest of any estate is an unbiased and unprejudiced determination by the personal representative of claims that the estate may have to property. See Rafferty Estate, 377 Pa. 304, 105 A. 147 (1954). 21. This Court possesses the power to remove a personal representative when '`the ;interests of the Estate are likely to be jeopardized by his continuance in office." 20 Pa. C.S. ?33182(5). 22. Section 3182(5) of the Decedents, Estates and Fiduciaries Code, supra., does not require a showing that the interests of the estate are definitely jeopardized but instead requires only a likelihood that such interests will be jeopardized. Roadca Ep state, 71 Pa.D&C2d 753 (C.C.P. Dauph. 1975}. 23. Sufficient grounds exist for this Honorable Court to remove Respondent as Executor of the Estate of Anita M. Kissinger, as more specifically described herein as follows: a. Respondent is wasting and/or mismanaging the Estate, as evidenced b}~ Respondent's filing of Turnover Petition when Respondent already knew of the existence and location of Estate property and fiirther knew that the $15,000 in cash that he had previously discovered in his mother's strong box had been removed and could not be located despite Petitioner's exhaustive efforts to locate the same within the Decedent's residence and without any effort being expended by Respondent to assist Petitioner in the search. Respondent's wasting and/or mismanagement of the Estate is grounds for removal. See 20 Pa. C.S. §3182(2); h. Respondent is wasting and/or mismanaging the Estate, as evidenced by Respondent's filing of a Complaint against Petitioner to invalidate the Deed to the Decedent's residence that the Decedent gave to Petitioner prior to her death when Respondent specifically knew that it was the Decedent's intention to give Petitioner her home, as evidenced by Respondent's own verified pleading filed in the Civil Action Captioned Lester G. Kissinger, Executor, Estate ofAnita Kissinger v. Juanita Panko, Docket No. 09-2D34, and specifically Amended Complaint Paragraph No. 13. Respondent's wasting and/or mismanagement of the Estate is grounds for removal. See 20 Pa. C.S. §3182(2): The interests of the Estate are likely to be jeopardized by Respondent's continuance in office. Petitioner believes and therefore avers that Respondent is using Estate assets to advance his own agenda against the Petitioner. Specifically, Petitioner believes and therefore avers that Respondent is bitter over the fact that the Decedent had a better relationship with the Petitioner than she did with Respondent and that Respondent is further bitter over the fact that the Decedent made certain decisions concerning the disposition of her property, both real and personal, PRIOR to her death that Respondent is now dissatisfied with. Rather than utilizing his own assets to support a legal challenge to the Decedent's conveyance of certain real and personal property to Petitioner prior to her death however, Respondent has seen fit to institute litigation against the Petitioner using Estate assets. As Respondent clearly has a personal stake in his claims against the Petitioner he has a clear conflict of interest which precludes him from continuing to serve as Executor of the Decedent's Estate. See In re Estate of Sigmund Harrison, 745 A.2d 67E, 679 (Pa. Super. 2000) ("The test of forbidden self-dealing is whether the fiduciary had a personal interest in the subject transaction of such a substantial nature that it might have affected his judgment in a material connection....[TJhe fiduciary's disqualifying interest need not be such as `did affect his judgment' but merely such as `might affect his judgment. "). (Emphasis in the original). d. The use of Estate assets to fund the litigation was never disclosed to the beneficiaries of the Decedent's Estate, nor was their prior consent obtained by Respondent to utilize those estate assets to fund litigation. Further, Respondent has not set forth any plan to repay the estate for the use of those proceeds. Thus, Respondent has already misappropriated at least $20,000 in estate assets to which Petitioner and Jakob Kissinger were otherwise entitled to each receive 1/3 of the same. When the interests of the estate are likely to be jeopardized, this constitutes ground for removal. See 20 Pa. C.S. §3182(5). 24. Pennsylvania law is clear that an executor primarily owes a duty of loyalty to a beneficiary of his trust. In re Noonan's Estate, 361 Pa. 26, 30, 63 A.2d 80,82 (1949). Executors, as well as other fiduciaries, are under an obligation to make full disclosure to beneficiaries respecting their rights and to deal with them with utmost fairness. Id. 25. By virtue of the fact that Respondent has failed to make full disclosure to the beneficiaries of the Decedent's Estate and has failed to deal with them with utmost fairness, Respondent has breached his duty of loyalty. 26. Petitioner has been, and will continue to be, prejudiced by virtue of the fact that Estate assets will continue to be spent on litigation without any assurance being provided to the beneficiaries of the estate of how those funds spent by Respondent will be repaid to the estate. 27. Petitioner has been, and will continue to be, prejudiced by virtue of the fact that Respondent has used his unfettered access to Estate assets to fund his own personal litigation against Petitioner seeking to enhance his own pecuniary interests in the process. WHEREFORE, Petitioner, Juanita M. Panko, respectfully requests that this f ignorable Court award a citation directed to Respondent, Lester G. Kissinger to show cause why he should not be removed as Executor of the Decedent's Estate and a Successor Executor appointed. Respectfully submitted, Date: November 4, 2009 ~~~ ~..,t,).1-,c~.~'~.:Y.~ ~ ..ui~.,~~.,;,~ Paige Macdonald-Matthes, Esquire Pa. Attorney I.D. No. 66266 SERRATELLI, SCHIFFMAN, BROWN & CALHOON, P.C. 2080 Linglestown Road, Suite 201 Harrisburg, PA 171 10 (717) 540-9170 Attorneys for Petitioner, Jaionitu Puhko VERIFICATION I, Juanita M. Panko verify that the statements made in the foregoing Petition for Removal of Lester G. Kissinger as Executor of the Estate of Anita M. Kissinger and Appointment of Successor Executor are true and correct. I understand that false statements herein are made subject to the penalties of 18 Pa. C.S. Section 4904, relating to unsworn falsification to authorities. Date: ~ / to M. Panko G'~w/~'.-t' CERTIFICATE OF SERVICE I, Paige Macdonald-Matthes, Esquire, do hereby certify that on this 4`" day of November, 2009, I served a copy of Petition for Removal of Lester G. Kissinger as Executor of the Estate of Anita M. Kissinger and Appointment of Successor Executor via United States Mail, First Class, postage pre-paid, to the following person(s): Richard E. Connell, Esquire BALL, MURREN & CONNELL 2303 Market Street Camp Hill, PA 17011 Attorney for Respondent ~~ ~ A h ahJ`_..c~7Zr`r~'~,'~'~ `_~~~`~`tt~.t, vVC:i'7 Paige Macdonald-Matthes, Esquire . LAST WILL ~7D TESTAr .. CIS ArIITA M. I~55INGER .-.--------..__..-,_-.-__-- - I' ANITA M. KISSIi~~r a resident of the Commonwealth of Pennsylvania] being of sound and disposing mind and memor~t. do hereby ma}Ce, publish and declare this instrument to be my LAST WILL AND TES~rp7T. I hereby revoke ar~y and al]. wi11s and. codicils heretofore made. x TDF~IFYCATIGNS AND t~EF'INITIONS I am married to LL.STER G. FiISSIt~., hereinafter referred to as °, °. my Spouse. We have three children, LFSTER G. KISSI~, JR.., JUANITA M. ECCSSZI~IZ and ,3~B T. ICISSINC~2. References in this Will to "my Children" include these three children and any other lawful children born to ar adopted by me. The f.~3..i_v-wing definitions obtain ira any use of the terra~s ir, this F7i1.1. le 11~sC£.~ailt5f9 i'ii eaYls the inanac3iate ansi remote lawful ° lineal descendants o€ the person referred to, and it means those descerx3:ants in being at the time they must be - ascertained in order to give effect to the reference to them, whetter they are born before or after my death or of any other person. The persons who take under this.Wi11 as Descendants shall take .by right of representation, in accorr3anca with the rule of pet stirpes distribution and not in accordance with the rule of per capita distribution. Persons 1ega11y arlogted when under the age of fourteen years shall not be differentiated frc~n blood descendants for any. purpose. 2. "Survive me" is to be construed to mean that the person referred to must survive me by thirty days. if the person referred to dies within thirty days of my death the reference to him shall fae construed as if he had faile~3 to survive me. 3. AS u,~ed In this Will, the words "~+ C2CL2tUr, ". '°~le~ n u h~r °e "hiss" and the like shall bs taken as generic and applicable to a natural person of either sex or a corporate person or other legal entity. - - •.~ • ZI •. PAYI' •OF .l~E~fiS ° A13D 'I`A2SES I direct my Executor to. pay thefallowing as soon after my death as may be practicable: 1. All ~f my just•dQbts and the expenses of my last illness, r._.. ___ _____.'t_-~L.L___S~.C_RS_..L...._.L.-7.r..._~.~_k...._._.-..~L.... L.~__-L...a..-.~..._~-.. 2, • -III RESIDUP~R'~' ESTATE F~. Y define "my Residuary Estate" as a]1 of my property after the paymeYgt of debts and taxes tuu3er Aa:ticle II above, ia-aeludirx,~ r2a1 and personal propzrtys whenever acquired ~ me, property as to whac&a eifeC time ~.15pZ3SIt].alt i.5 IaDt ~OtherW2.Ev' £P~dB i I] th? S ~'7i ~ 1 C)?" by . operation of law, and property as to which i have an option to purchase or a reversionary interest, but excluding property as to WhicYa I have no interest other than a power o¢ ~ppoin~::t_ B. I give my Residuary Estate to my Spouse if he survives me. G. If mY Spouse does not survive me, Z direct my Executor to divide my Residuary Estate into equal shares and to distribute'those shares as follows: 1. one share to each of any Children who survive me_ 20 one share to be divided equally among the then living descendants of each•of my Children who da not survive me_ IV . . APPOII~YIfi7I.'1~T OF EXE7G[PPOR . .. ~. _~ ' : ... =..:• I nominate .and' appoint my Spouse, LESTER G. ItISSI27GER, as . :, ecutc~L of `.-this . my .7~SI'.~;~I.~L:. ' ;~'~!. . If .LEgTER G. KTSSII~ER _ .xs=i~r~a~~e~~, n ,i;~.7:Y o;. sere= iifi~'~ii~:• c I a int m son _ -;. r.~~_ '~• ..~;:._..~R~~Se ~e~-.~.iaste;~a ~: ~= : ~e5t that my _ 'i.' ~::'t};: „{c4F, `w~s~aa`~~ 1~~., .y' - ~J~ti:~ 2_ tu:_j • •~'Y. .u4~-.-' - • t _ -" i.9 ~~_ rte; U -~-w~.r.:.~.:~~~=-~-~w~ ~•,.~:~... aGC i r•/1.1a>i~ a'R~., tE. 1 t ';s<S - ... pct y_'~; .~c~~~ :Y..r ~y.~ ~ ~•^~' 1'.: S.~ y...... .... -. ., ... ,.. ..-.~,.~...~.vt'.'.. a ..2~t-E~ztJ-~~Li~'~/ ~'r' cu"'fF3 c~'uc.EFC3i.1 X~ 'vi~~~i"a1-i_I~ u~ O~fiCi o€ a~s~r court and open soh terms grad under such conditions. as my. Ps~ecutor Shall deem best for the proper settlement of mY estate; to bargain, sell at public or private sale, conveyr transfers deed, Executor need not accelerate and pay those unmatured obligations which, in Iris opinion, it might be proper and more advantageous to retain or renew and pay as they .~ became due and payable. All inheritance, transfer, estate and similar taxes (including interest and penalties) assessed or payable by reason of mY death, on any property or interest in my estate far the purpose of computing taxes. My executor shall not require any beneficiary under this will to reimburse my estate far taxes paid orr property passing under the terms of this Will. ... -'~C.rC~;... ,v?..t1 .id+tLSi;'IF:_ ~ t'.~.%S9r_',t~ r.,FF3~rL,.4 ~i's1Ti21.~1•:: t ~.t~. =~?^` ..; F.y -. c .. :.........lC.,.~..~ .__. _ r._~_ 2:43PM mortgage, lease, exchange, pledgee manage and deal with any and all. property belonging tcs mY estate; to~canpramise, settle,. adjust, releahe and discharge any and all obligations or claims in favor of or against mY estate; and to borrow money for the payment of ~ - inheritance and estate taxes ar for arty other purpose. Without in any way limiting the scope of the powers enumerated herein of my Executor, Y hereby specifically give to him full power to retain any and all securities or property awned bg me at the time, of my decease --- ~------------whenever; in-his=abso7:ute--andTuricoratrol]~.d-dicer-etioa-,-such-a-course sha]1 seem to him to 6e best, without liability for depreciation or - Loss, and free from investment restrictions incident to executorship, whether 'imposed by common law .or statutea's In the execution of his duties ~ and pavers as Executor "fie shall hne the power to. cort~ly with all legal requirements as to the execution and delivery of deeds and all other writings, documents or formalities without the order of any ' .court; and he shall. furnish a statement o£ receipts and disbursements at least annually tv each person then entitled to receive income or property from my estate. IN P7ITT~~S WHEI2EOFa I Have at Carlisle Barracks, Pennsylvania, this .~ ~ , . day of ......i~_`, ........ , 1961, set my hand and seal to this my 7~ST WILL AA1D 'I'E,STI~iENr consisting of three (3) typewritten pages. 1 ~ . ~~ a~~ v e v v v e v p e v e v v . e a e a .. o. v ~~~~ M. K~SSI~,'Rr 'Z'~S t4X Signed, sealed, published and declared by the Testator, ANiTA M. KISSII~i, as and far her Last Will a~ Testament, in the presence of us, who, at her request, in her presence and in the presence a~ each-, other, have hereunto subscribed otar nines as witnesses. t~ME AL7DFfFSS ~Q ~ s.~-~ ~ (~fJ~le g~t>{~Ks~ ~.4 .. ... _._. .. ... .... ~ _... .s.. ~-......: .f•'.-. n .. .. ..-... - LI... . .. ~"t~.•J•~.-~..1•~I: ,: t: la.t ..1~1'f.. ~.. f F ~ti~. ~7' .~~ ~ - - - ' ::h f =-P 1 - - ~~i: ~f3.'~ ~t ~'1A _ .. 1 ~3i~~f .'. r - -~! A:-+..:~d ..q:ro. 4Y s?:-A;€,~__u.n;X~.~.,r.• ~.%It1..:C:=.'c:Y;7Fy,_L, lo`-Sv`.:~.~i~:~~~:c r,._... _-, May 0~ ZC09 2a43PM Ball, Marren and Connell 1-.717-232-2142 p. 13 -~COI~B*'10NGIEALTH ~F P'ENNSYL'ETRNIA) g~ : ~ . COa1~1'Y OE` CONU3ERI~ND } .. .K.:s r•' ,: I, ANtTA M. IC2S5INGE:R, Testator, whose name is signed to or foregoing instrument, havir~„.b~#?.:.~~--~y~°'~~-zfied accordi hereby acknowledge that T signeii"and~ e~.~ut~r3 the instrument WiU.; .that X signed_ it' willangly;• arid• t~tatY~~signed it as my_ Sworn or affirmed to anc~ acledged before me, by ANITA M. KISSTNGIIt, the Testator p this .~~-.... day of ~~`l .. , .. > • . ~ .. , 1981. ._.. ..~t •~. ~ . t 1.7'j~p 1 AN~.M. K2SST1, `i'e5tatAr . .~~ `'F`AT,) ..~ .. . .. + • • s O e 0 . o . • .. . . • .. r e . i~otary~ =~rablicr aorta A, G~bner, ~4uta . A.fflda~it r#ddl~Ean TmA.. Curnbarfand~ ~ ~C4~mrmissMrt Expires Feb. 5, 198~y esYlvaq~ ration of t{otar"~ QF g.E~IAISYLVANIA} ss COI3T~X Off' CC3N1SERbAivU } T~7e, . r~ GS¢? .: ~ - ~~ ~o Z. ' G~.~ ~v ~~`,' a .~ ~°~-r a ~ d and .< ...,. ,,., ... r. ., o ,,e'1~.,r.,a_~l ~'.a ;~1lag: ~ ~ . ~ .. , the witnesses whose names ~ are signed to the attached or fogegoirx3 instzumentp beir~ duly qualified aocordia~ to lawn do mss= a~ say that we were present and saw testator sign artt7 execute the instrument as her Last Willp that AN.ITR M. R7CSSI, signed willingly and that she executed it as her free and voluntary act for the purposes therein express; that each of us in the heari.r~ and sight of the Testator signec3.the will as witnesses; and that to the best of our knowledge the Testator was at that tiro 18 or more years of age, of sound mind and urger no constraint or undue influence. Sworn or affirmed to d ~abserihed to befor e by 1: as !~ ~ ' . .~~ •j~-! Z. c'~2~c%~•! ~ ~; ~~0~5 and .r':~~~'!t;F; ~~~%~7r,~~~~rd r e r o., •• • r r r r• • .. • • .. 7 e s ,. p witnesses, this day.af ....~'l~:Y..... ., 1981_ S ~ ..:~::~ :~- :..~....~~o:-:::~-. WIT1~5 {SEAL) ......: i s ~,C~~ ~ _ .. 0 0 +otary public --- ~3 A Gabrrer, (day Po tAfddleton rnF., ~meery ~t Cammiss~n Exnlres F 1 ~' Member, Pennr:~~•,ti~:} 4c=~•„~~n er ~, the attached ng tQ laWp do as my Last free arxi May 05 2009 2:43PM Ba11, Murren and Connell l~EGIST~~ O~ SILLS CU~l1BERLJ~N~ ~OU~E3'1P ~~N1~S'~L~1A~IlA~ ,. ~~ .- .,- , ~ ~ -~ i +1,. 4 ,1 ~ 1 •~~ ' / ~ ~ ~ _^ , ~~i~ '" = . ', .__ .~~ - ~ --. 1-717-232-2142 P. 15 ~~~iT+"~j~~T~ ~~ ~.~~4iVT O~ ~ETT~.R~ Na . 20.08-. 00 926 w '_-~~-~-- PA No . 2 7 - 08- 0926 Estate Of : AIVITA M ICISSINGER (Fgpi, Middle, Les7J Late Of: Cf~.IMB R)LAND~OU TY .Deceased Social Secur.~ ty No : 202-36-5289 WHEREAS, on the ISth day of September 2008 an .instrument dated May 29th 198.2 was acim.%tted to probate as the .last will of ANITA //bll KISS/IVGER (Post, Agiddl9, cast! . late of CAMP MILE. BORC.3UGN, CUIV)BF'RLANE~ County, who died on the 5th day of September zoos aizd WFIEREAfi, a t.zzze copy • o,f the wi 11 a.s praba t ed i s annexed Ixere to . THEREFORE, 1, GLFN©A F.4RN~f~' STRASBAUGH Regis ter of Wit Z s .iri any for CCIP3BERLAN.D County, ixi. the Commonwea3th of Pennsylvania, .Hereby certify that I have th%s day granted Letters TESTAMENTARY to: LESTER G KISS/IVG~R JR who has duly qualified as EXECUTOR(RIX) and has agreed to administer the estate according to .law, all of which fully appears of record in my office at CUMBERIANQ COUNTY COURT KO USE, CARLISLE PENNSYLVANIA. .£N ~`ESTIMONY WHEREOF, I have hereunto set my nand and affixed th.e see of my office on the 95fh da y of September ~~rl 1,(~jIT * *NOTE* * ~iLL NAMES ABOVE APPEAR (FIRST, A~~DDI,E, LAST) ~ SCHEDULE E f CASH, BANK DEPOSITS, & MISC. COMMONWEALTH OF PENNSYLVANIA ~ PERSONAL PROPERTY INHERITANCE 7AX RETURN RESIDENT DECEDENT l=1LE NUMBER ESTATE OF Kissinger, Anita M I21 - 08 - 0926 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on schedule F. {TENT DESCRIPTION VALUE AT DATA NUMBER DEATH 1 Bank of America (Certificate of Deposit -Account Number 68100406210736 2 1 Members 1st Federal Credit Union Account Number 273535-00 " $ 8,999.45 Account Number 273535-11 " 3,103.95 Account Number 273535-05 * 24,143.95 Account Number 273535-40 64,230.91 Account Number 273535-41 16,201.34 * Please see the attached. 3 { PNC Bank, N.A. (Account Number 5140034731 } 4 1998 Buick LaSabre - 4 door 62,280 miles ViN - 1G4HP52K2WH478534 5 { 150 Austrian Ducat Coins ($100 value per coin -appraisal attached) 6 Personal Effects [Note that the Executor has filed a petition against one of the heirs seeking the recovery of $15,000 in cash which he believes was removed from the decedent's residence shortly before o after her death. As that matter has not been adjudicated, it seems inappropriate to report property allegedly wrongly taken. If it is recovered, the Executor proposes to file a supplemental return.] T^TAL Also enter on Line 5, Recapituiationj 12,262.8 116.679.61 3,120.01 3,180.00 15, OOO.OC 4,000.OC 154, 242.4: SCHEDULE H FUNERAL EXPENSES & COMMONWEALTH OF PENNSYLVANIA ~'y~ A r~ 'c '~ / /'~~ ~+ INHERrfANCE TAX RETURN ALJIYIII `JIJ'~A 1 1 V E WS t J RESIDENT DECEDENT ESTATE OF Kissinger, Anita M FILE NUMBER 21 - 08 - 0926 Debts of decedent must be reported on Schedule I. ITEM NUME3ER_ FUNERAL EXPENSES: DESCRIPTION A. 1 Funeral Luncheon 2 Funeral Honoraria 3 Payment for Funeral Luncheon Site 4 Malpezzi Funeral Home B. 1. ADMINISTRATIVE COSTS: Personal Representative's Commissions Lester G. Kissinger, Jr. Social Security Number(s) / EIN Number of Personal Representative(s): 177-42-1222 ~, Street Address 11 Longwood Drive 2. 3. 4. '~ city Mechanicsburg state PA Zip 17050 Year(s) Commission paid 2009 Attorney's Fees Ball, Murren & Connell (estimated) Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) i Claimant I Street Address City State Zip Relationship of Claimant to Decedent Probate Fees Register of Wills -Cumberland County 5. i Accountant's Fees 6. ~ Tax Return Preparer's Fees Martin M. Sacks & Assoc. 7. i Other Administrative Costs 1 ~ PPL [ OTAL (Also enter on line 9, Recapitulafior?) AMOUNT 1,493.23 100.00 150.00 597.07 9,000.00 10,000.00 272.00 760.00 196.02 z3 h70 30 ,~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF 2 3 4 5 6 7' 8 9 10 1 'I 12 1:3 14 15 Kissinger, Anita M Schedule H Funeral E~enses & Administrative Costs continued FILE NUMBER 21 - 08 - 0926 Postage 89.90 Reserve for Litigation 20,000.00 Estate Checks 10.95 Prothonotary -Cumberland County Filing Fees 78.50 Register ofWills -Cumberland County -Filing Fees 12.00 Cumberland Law Journal -Estate Notice 75.00 The Sentinel -Estate Notice 142.66 Ball, Murren & Connell -Costs Advanced Reimbursement 100.00 i Bank of America -Processing Fee 20.00 PNC Bank Charges 4.00 Hospice of Central PA -Cost of Records ~ 35.00 Recorder of Deeds -Copy of Deed 2.00 Litigation Costs 47.17 Joseph James Jewelers -Appraisal Cost 84.80 rage i pi ~enerii lle