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HomeMy WebLinkAbout11-04-09 (2)IN RE: ESTATE OF ANITA M. : IN THE COURT OF COMMON PLEAS KISSINGER, DECEASED :CUMBERLAND COUNTY, PEl~SYLVA~A p .~' :DOCKET N0.21-08-0926 rr~', n , _:~ ~~r i 1 ORPHANS' COURT DIVISIOI~~~'~ ~' Q -p ~°~' '~~ r • ~`'- Q PETITION FOR INTERIM ACCOUNTING OF FEES AND EXPENSES PAID BY T~'IE EXECUTOR OF THE ESTATE OF ANITA M. KISSINGER, LESTER G. KISSINGER USING ESTATE ASSETS AND NOW, this 4th day of November, 2009, comes the Petitioner, Juanita M. Panko, by and through her counsel, Serratelli, Schiffman, Brown & Calhoon, P. C., and files her Petition for Interim Accounting of Fees and Expenses Paid By The Executor of the Estate, Lester G. Kissinger Using Estate Assets, and in support thereof aver as follows: 1. Anita M. Kissinger died on September 5, 200$ 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 Will of Anita M. Kissinger, Deceased by Letters Testamentary dated September 15, 2008 of the Register of -_, -n t=~;~-~ r, ; :; ~:7 C~~ . J --;~..` _~ i.;~ - t-: `r ~_-~ ;~~~' ~i" J {... ..+~ ..,t Wills, Cumberland County, Pennsylvania. A copy of the Letters Testamentary is attached hereto as Exhibit " 2." ti l._ i ~. , 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. Facts Sunportin~ Petition for Citation for Interim Accounting 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 EZEV- 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. Pursuant to Schedule "H" of the Inheritance Tax Return, the Respondent paid Martin M. Sacks & Associates the sum of $760.00 to prepare the Inheritance Tax Return. A true and correct copy of Schedule "H" is attached hereto and is marked as Exhibit "4." 13. Schedule "H" of the Inheritance Tax Return further 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. 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 Estate, Respondent has wrongfully 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, (ll3 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. Petitioner was never advised by Respondent that he was utilizing Estate assets to cover the costs associated with his 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 proceeds to fund litigation against Petitioner- proceeds to which Jakob Kissinger is also entitled to a 1/3 share. 17. On October 9, 2009, the undersigned 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. 18. 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. 19. Petitioner has been prejudiced and will continue to be prejudiced unless this Honorable Court holds Respondent responsible for his accounting obligations to the beneficiaries of the Estate as provided for in Paragraph IV of the Decedent's Will. 20. Petitioner has further been prejudiced by the fact that Respondent has apparently expended assets of the estate to pay for "litigation" to recover $15,000 which Respondent represented to the Court was in Petitioner's possession. By Order of Court dated October 26, 2009 however, the Court determined that the whereabouts of the $15,000 in question is unknown. Accordingly, the Court denied Respondent's Petition to Turnover Assets. The Court's Order then begs the question of Respondent's obligation to repay the estate for costs associated with the litigation of that particular issue-especially when Petitioner did not authorize such expenditure. 21. Petitioner has been, and will continue to be, prejudiced by virtue of the fact that Estate assets will continue to be spent on equally unsuccessful 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. 21. Petitioner believes and therefore avers that Respondent has retained two (2) separate attorneys, to wit: Attorney Richard Connell and Attorney Dale Shughart using assets ~~f~ the Estate for the "litigation" referenced in Schedule "H" of the Inheritance Tax Return. Petitioner requests that the Court order and direct Respondent to provide copies of the engagement letters, as well an itemized billing statement from each of the attorneys retained by Respondent to Petitioner and to the Court forthwith. In addition, Petitioner requests that copies of all checks provided to these attorneys be produced to the Court and to the undersigned counsel as well. 22. Petitioner believes and therefore avers that Respondent may have spent additional Estate assets as part of his "reserve for litigation." Accordingly, Petitioner also requests that an itemized accounting of all fees paid by Executor for "litigation" be produced to the undersigned counsel and to the Court forthwith. WHEREFORE, Petitioner, Juanita M. Panko, respectfully requests that this Honorable Court award a citation directed to Respondent, Lester G. Kissinger to show cause why he should not provide an Interim Accounting of Fees and Expenses Paid By Him Using Estate Assets to not only insure the proper administration of the Decedent's Estate and to further insure the distribution of the Decedent's assets in accordance with the Decedent's Will, but further to calculate what Respondent may owe back to the Estate. Respectfully submitted, Date: November 4, 2009 ~~~~ ~.`-~~^~-~'' `~:`~''''"'~ Paige Macdonald-Matthes, Esquire Pa. Attorney I.D. No. 66266 SERRATELLI, SCHIFFMAN, BROWN & CALHOON, P.C. 2080 Linglestown Road, Suite 201 Harrisburg, PA 17110 (717) 540-9170 Attorneys for Petitioner, Juanita Panko 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 Interim Accounting 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 Paige Macdonald-Matthes, Esquire VERIFICATION I, Juanita M. Panko verify that the statements made in the foregoing Petition for Interim Accounting 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. /j~ ~ Date: L ~~ .~~~--~OC~ ,(L ~,;C' '. _.~ Juant M. Panko • LAST WILL AND TESTAMENT AATITA M. KISSING I, ANITA M. KISSx .r a resident of the Commonwealth of Pennsylvania, being of sound and disposing mind and memory, do hereby make, publish and declare this instrument to be my LAST WILL AND TES`T'AMENT. Thereby revoke any and all wills and codicils heretofore made . I • ID~TTIFYCATIQN5 A1~17 DEFINITIONS I am married to LESTIIZ G. KISSII~l~, hereinafter referred to as °'my Spouse. " We have three children, LFSTE'.R G. ICISSINGER, JR. , JUANITA M, KISSINGF~2 and 3AfX)B T. KISSINC~R. References in this Will to "my Children" include these three children and any other lawful children born to or adapted by me. The fdllo-~ir~ aesinitions obtain ira any use of the terrais ire this 4~ill.: • lm "I~scendants'° rueans ache 3z~anediate and remote lawful, lineal descendants o€ the person referred to, and it jneans those descendants in being at the time they must be ascertained in order to give effect to the reference to them, whether they are born before or after my death or of any other person. Z'he persons who take under this Will as Descendants sha71 take by right o€ representation, in accordance with the rule o€ pet stirpes distribution and not in accordance with the rule o£ per capita distribution. Persons legally adopted when under the age of fourteen years shall not be differentiated from 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 wieriin thirty days of my death, the reference to him sha7.1 be construed as if he load fair to survive me. 3. As used in this Will, the words "F.~cecutar, ,'. "he, " "him, °° ."hisr" and the like shall be taken as generic and applicable to a natural person of either sex or a corporate person or other legal entity. _ .L II - ~ •: PAYP~1.' •OF ~EB,7'S ~ ANJ3 7.'A2~ES _ I direct my Executor to. pay the ~fo3lowir~ as soon after my death as may be practicable: 1. A1]. ~£ my dust •d~kits and the expenses of my last illness, _ ___ __ ___ ~ ~uriexai any of-tt^,e=adm~aa~strati:cza=A=my-estate=abut=my ___---- - Executor need not accelerate and pay those unmatured obligations which, in his opinion, it might be proper and more advantac3eous to retain or ~enet~ and pay as they become due and payable. f 2. All inheritance, transfer, estate and similar taxes tincluding interest and penalties) assessed or payable by reason of my death, on any property or interest in my estate for the purpose of computing taxes. My executor shah not require any beneficiary under this will to res.mburse my estate for taxes paid on property passing - under the terms at this Will. III RESIDUARY ESTATE Fi_ I define "my Residuary Estate° as a71 of my property after the payment of debts asbd taxes under Azticl.e II above, includirx,~ real and personal property, whenever acquired ~i me, property as to which effective dis~sition is not ~other:wi.se m..ade in th? s ~i 1j ter by operation of law, and property as to which I have an option to purchase or a reversionary interest, but excluding property as to which I ha~,~e no interest other •thas a por~er o¢ appoin~2lt_ r B. I give my Residuary Estate to my Spouse if he survives rne. G. If my Spouse does not survive me, ~ di.rect mY Executor to divide my Residuary Estate into equal shares and to distribute'those shares as follawsr 1. one share to each of my Children rho sur~rive me_ 2,. one share to be divided equally among the then livirx~ descecx3ants o£ each•of my Children who do not survive me_ IV . APPOI~ OF EAR - _~~ :~ • ~ ~ `~'~:'. I nominate and.' appoint my Spouse, LESTER G. KISSINGER, as . ~ .. ecu~L of.`: this . iaty .LF~ST'•~~~1~• '-'EES~I:. . I,f .LF.S-TER G. KISSIi~ER _ :,z~= .. .. t~;;s~x~:~fl .i~~li to: serve-xi?:°~~i~•c c ~r•,. I appoint son, fit: _ .., ?`~1?'::= .~`•~~~rYr:`~,'{~,`:':~E',1~;~Gx".."1:T~3"~-,P;iiY~:'~. •,•~':'~ .~S,eSt that [iTy :_ mow. - •~~,' re? rf c ~"~~4i l '• ~' ! ~ t^ . '~„ `, ~~~i'p:~~tp '~` .,~,~-., }~c'}spa:+..~r.a.. w...:«,..a .~.....~ wy„KW`..-tea. sS.iiz.... 1',y.S,,;•;my~Tt`4~.cti r~.... _. .. .. a •-~-~~*~'~:+, ~r~'~ ai~iorit~ witt-,at~ ~ order crf ares, court grid upon such terms and under such conditions, as my. Executor shall demon best for the proper settlement of my estate; to bargain, se11 at public or private sale, convey] transfer, deed, .t Z:43PM moitg~ge, lease, exahange,~pledge, manage and deal with any and all. property belonging to mY estate; to~carnprc~nise, settle,. adjust, release and discharge any ar~c7 all obligations or claims in favor of or against my estate; and to borrow money for the payment of ~ ' inheritance and estate taxes or for any other purpose. Without in any way limiting the scope of the powers enumerated herein of my Executor, I hereby specifically give to him full power to retain ar~y and all securities or property owned by me at the time, of my decease --- ------~-------whenever-; in-his=absc~l:ute-.and~ut~c~ontrol7~d~.scr-etion-,-such-a-course shall seem to him to be best, without liability far depreciation or - loss, and free from investment restrictions incident to executorship, whether imposed by common law or statute a' In the execution of his duties • and powers ag Executor "fie shall hne the power to comply with all legal requirermrnts as to the executio~.i and delivery of deeds and all other writings, documents or formalities without the order of any .court; and he sha71 furnish a statement of receipts and disbursements at least annually to each person then entitled to receive income or property from my estate. IN WITNESS 'WHEREOF, I have at Carlisle Barracks, Pennsylvania, this .~ ~ .. day of ......1~: ~4r J ........ , 1961, set my hand and seal to this my I,A.ST WILL AND 'Z'ESTI9N.~T consisting of three (3) typewritten pages. 1 / [ ~ s Y~SL.r 1VV/ 111 a ,~yL~ o ..... a a. s a a. e. e s- ems >.• a a a 1~~~ M. ~~~Rr TQS t0~ Signed, sealed, published and declared by the Testator, ALVITA M. KISSTNC~R, as and for her Last Will ate Testament, in the presence of us, who, at her request, in her presence and. in the presence bf each other, have hereunto subscribed our names as witnesses. t~ME ., .e'v•e-• • • s • . ADDRESS ,P,/Y~ ~, fir. • e, %rll LC S.~-Gor ,~flcsle g~fr~Ks~ ~'.4 • ~ • . a .. . _:<1.••r: ::L'7JGrvY..~.q;i •b~lr'~i:4Y4. "1~PS.: ~....... :. .. M:ay 0a 20C9 2:43PM Hall, Murren and Connell 1-.7I7-232-2142 p. 13 •~CC~NMONWF.~1L=~i OE PENNSXLVANTA) 55: ~ . C{~Q2~t1'Y OI` C;C3h~P.I,AND ) tl •r • r, V.~{l.r. I, ANtTA M. I{ISSINC~2., Testator, whose name is signed to or foregoing instruments having;.•b~~?.:.4~'-~Y.=~,~].ified according hereby acknow3_ed9e that I sign~.d~~a-nd~ ex~cut~3 the instrument Will; that I signed it' willingly;• and• thatYlcsigned it as my_ - - - - __ _ ~~.__~s_..._....,,-, a~ri Sworn or affirmed to and KISSINGER, the Testator, thi `SEAL) acknowledged before me, by AAIITA M. s .~: .day of ~u~ .. , .. , • .... , 1981. ,_ ~ • '?~ AN~Z'A , M: KISSI2~ER, ~~~~^_ Testator ~. OP' p1~AISYLVANIA) SS COUtrF1~X C3F` C2Tt~ } .~ .... .... a .. a .. . e . ...... • .. . . i~t~ta,ry~-°~iablic ., tbrth R~9idd ~ T net, Notary Pubfic Affi,ciavit MY Commisslao ~".CQntberland Ceurtty ~~~~ ~ es Feb. 5, 1983 ~+-nsYlPani~ ~afion of Ploisr'~ YY~ o•~ee ee sa as ~ v-ooao, ~~~ eeea oeo v~aoa oo .~.clr;ie( ?~:•. d'~~~:~r: ~ . a • .. , the witnesses whose nacres ~ are signed to the attached car foregoinn3 instrwnent, beia~ duly qualified ac~cocdis~ to law, da da~E a~ say thaic we were present and saw Testator sign azFd execute the instru~ezat as her Last Will; that ANYTA M. BISSIt~GER, signed willingly and that she executed it as her free and voluntary act for the purposes therein expressed; that each of us in the heating arg3 sight cif the Testator signed the will as witnesses; and that to the taest of our knowledge the ~.'estator was at that time 18 or more years oiE age, of Sound mind and ucg3er no constraint or undue i_'nfluence. Sworn or affirmed to d bscribed to hefoX ~~s ~ ~ ' ~/ac° 7-~ z c'~f~,:-4,c?~/ f` - ~- rr;y o 5 and .:. ~~'!t;r~ f i~;lT'l~; ~~~,~ ;~, . a • e e a e . , • - a • • . • . • a . w • • • • • . , • o • • • p ur~.tnesses, this? day.of ...~~}:f :.... ..., 2981. 5 WITNESS • , r ~~ J/ ~~j ,I ~p,~ • r rtli 11Y~A~7 ~~? a otary ~,t,i is ~tth ~ Cebner, luo~„y PirWi~ M~ Y Lbmmissfanr~Ajrels F~~~1~~' ber, Penns:~.•,,,;_} 4~t ~' ~ri,t(pn df IEfp(81~ the attached to law, do as my Last Msy 05 2QC9 2:43PM Ba11, Marren and Connell 1_717-232-2142 P'. 15 • ~~~~sTE~ of vviL~~ ~ ~~~T~~~c~T~ of CU1!!lBERt~iVi~ ~{3UN~V C.1~~~T O~ ~ET'Y'E4~'S ~~NNSYLi~AtVl~ ~ ~ ,._...~, ~~ •f. -_. .~.~ _ ~• _. No . 20.08- ©0926 ~__-~_~~~--~ PA No . 2 7 - D8- 092fi Estate Of : ANITA M KISS/LAGER ~F~ Mfddls, lest) Late Of : CUBE I LAID COUNTY veceased Sacia3 Security No : 20,2-36-5289 WHEREAS, on the 25th day of September 2008 an instrument dated May 29th 198.2 was admitted to probate as the .last will of ANlTA lVf KISS/l1lGER 1Fusi, A9iddY, LesU Late of CAMP HILL BOROUGH, CUMBERLAND County, wha d.i ed on the 5th day of September 2 0o s acid WHERBAS, a ttz~.e copy • of the will as probes tect i s annexed hereto . THEREFORE, I, GLFNf~A EARN€1~ STRASBAUGH Register of Wi1Zs in anc for CUMBERLAND County, iti the Coxunonwealth of Pennsylvania, hereby certify that I have Ibis day granted Letters TESTAMENTARY to: LESTER G K/SS/NG~'R JR • who has duly qualified as EXECUTOR(R/K) and has agreed to administer the estate according to .law,- all of which fu11y•appears of record in my office at CUMBERLANOCDUNTYCQURTKOfJSE, CARLISLE, PENNSYLVANIA. .£3J ~''E,STII~IONY WHEREOF, I have hereunto set my hand and affixed the see of my office on the 95th day of Sep~`ember ~xN~~~T ~ * *.NO~'E* * ALL NAMES .ABOVE APPEAR (F.IRST, M, rDDLE, .LA,ST) SCHEDULE E ! CASH, BANK DEPOSITS, & MISC. COMMONWEALTH OF PENNSYLVANIA PERSONAL PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Kissinger, Anita M ~ FILE NUMBER 21 - 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. ITEM DESCRIPTION VALUE AT DATA NUME3ER DEATH 1 Bank of America 12,262.8 (Certificate of Deposit -Account Number 68100406210736 2 Members 1st Federal Credit Union 116,679.6 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 I PNC Bank, N.A. (Account Number 5140034731) I 3,120.0 4 1998 Buick LaSabre - 4 door 3,180.Ot 62,280 miles VIN - 1G4NP52K2WH478534 5 1150 Austrian Ducat Coins ($100 value per coin -appraisal attached) ~ 15,000.0( 6 Personal Effects 4,000.0( [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 or 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.] -- _ --- - TOTAL (Also enter on Line 5, Recapitulation) i 154,242 4~ SCHEDULE H FUNERAL EXPENSES & COMMONWEALTH OF PENNSYLVANIA '~+~ /~'{7~' /+^ INHERfTANCE TAX RETURN ADM~NIS 1 IV"\ 1 I Y E WS~' RESIDENT DECEDENT i I FILE NUMBER ESTAI-E OF Kissinger, Anita M j 21 - 08 - 0926 Debts of decedent must be reported on Schedule I. ITEM NUMBER__ FUNERAL EXPENSES: DESCRIPTION A. 1 Funeral Luncheon 2 Funeral Honoraria 3 Payment for Funeral Luncheon Site 4 Mafpezzi Funeral Nome E3. 1 5 ~~. 7 1 ADMINISTRATIVE COSTS: Persona! 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 City Mechanicsburg State PA Zip 17050 Year(s) Commission paid 2009 2- Attorney's Fees Ball, Murren & Connell {estimated) 3. ( Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant i Street Address City State Zip Relationship of Claimant to Decedent a. I Probate Fees Register ofWills -Cumberland County Accountant's Fees Tax Return Preparer's Fees Martin M. Sacks & Assoc. Other Administrative Costs 'PL AMOUNT 1,493.23 100.00 150.00 597.07 9,000.00 10,000.00 272.00 760.00 196.02 TOTAL (Also enter on line 9, Recapitulation) 43,270.30 Schedule H - I Funeral E~enses & COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN Aciministraativve Costs COntlnued RESIDENT DECEDENT ESTATE OF Kissinger, Anita M 2 -Postage _------ ------- - ---- ?~ I Reserve for Litigation 4~ Estate Checks 5 Prothonotary -Cumberland County Filing Fees 8~ Register of Wilis -Cumberland County -Filing Fees 7' Cumberland Law Journal -Estate Notice 3'~ The Sentinel -Estate Notice 9 Ball, Murren & Connell -Costs Advanced Reimbursement 10 ~ Bank of America -Processing Fee 11 PNC Bank Charges 12 ~ Hospice of Central PA -Cost of Records 13 Recorder of Deeds -Copy of Deed 14 Litigation Costs 15 Joseph James Jewelers -Appraisal Cost FILE NUMBER 21 - 08 - 0926 -----89.90 20,000.00 10.95 78.50 12.00 75.00 142.66 100.00 20.00 4.00 35.00 2.00 47.17 84.80 Page 2 pf ~rheri~ile H