HomeMy WebLinkAbout03-1062PETITION FOR PROBATE and GRANT OF LETTERS
Estate of Louise G. Miller
late of South Middleton Township
Cumberland County, Pennsylvania, Deceased.
Social Security No. 208-07-1023
No. 21-03- ! 060~
To:
Register of Wills for the
County of Cumberland in the
Commonwealth of Pennsylvania
The petition of the undersigned respectfully represents that:
Your petitioner, who is 18 years of age or older and the executor named in the last will of the above decedent,
dated April 12, 1984.
Decedent was domiciled at death in Cumberland County, Pennsylvania, with her last family or principal
residence at 1 LongsdorfWay, Carlisle, Pennsylvania 17013.
Decedent, then 87 years of age. died November 9, 2003.
Decedent did not marry, was not divorced and did not have a child bom or adopted after execution of the will,
offered for probate; was not the victim of a killing and was never adjudicated an incapacitated person. ; ,.'.'
Decedent at death owned property with estimated values as follows:
(If domiciled in Pa.) Ali personal property
(If not domiciled in Pa.) Personal property in PA
(If not domiciled in Pa.) Personal property in County
Value of real estate in Pennsylvania
situated as follows:
$200,000.00
$
WHEREFORE, petitioner respectfully requests the probate of the last will and codicil(s) presented herewith
and the grant of letters testamentary thereon.
Signature and Residence of Petitioner
l~I. l~ugene l~ller, Jr.' ~ ~ --'x~ ~--
450 McClure~'Gap Road
Carlisle, PA 17013
OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA )
) SS:
COUNTY OF CUMBERLAND )
The petitioner above-named swears or affirms that the statements in the foregoing petition are true and correct
to the best of the knowledge and belief of petitioner and that as personal representative of the above decedent petitioner
will well and truly administer the estate according to law.
Sworn to or affirmed and subscribed
~ber, 2me this 1 0 t h day of
003
..... Reeister '
Donna M 0~=o, 1st DeDutv
M. Eugene l~iler, Jr. - ' '
No. 21-03-1062
Estate of Louise G. Miller, Deceased
DECREE OF PROBATE AND GRANT OF LETTERS
AND NOW December 2 6 tin ,2003, in consideration of the petition on the reverse
side hereof, satisfactory proof having been presented before me,
IT IS DECREED that the instrument dated April 12, 1984, described therein be admitted to probate and filed of record
as the last will of Louise G. Miller; and Letters Testamentary are herobV~ranted to M. Eugene Miller, Jr.
Register of W~lis
Donna lq. Otto,lst Deputy
FEES
Probate, Letters, Etc .... $ ? ~ ~ - 0 o Wayne F. Shade, Esquire 15712
Short Certificate(s) ....$ 9.0 0
Renunciation ........ $
x-Pages (?) 6.00
L-I'CP Wee $ ].0.00
TOTAL $ 260.00
ATTORNEY (Sup. Ct. I.D. No.)
53 West Pomfret Street
Carlisle, Pennsylvania 17013
ADDRESS
717-243-0220
PHONE
Filed. 12-26-.v0071
Cal.]_ Attorney W~yne Shade on 12/26/2003.
REGISTER OF WILLS OF COUNTY
OATH OF SUBSCRIBING WITNESS
(each) a subscribing witness to't~ll presented her ng duly qualified according to
law, depose(s) and say(s) that "~ present and saw
the testat ~, sign the same and that "'~__ si~ed as a witness at the
request of testat ~ presence and (in the p~nce of each other)(i~t~presence of the
~ribing witness(es~ ~ -,%,
me this ~_ ~y of~ (~) '"--
(Add~
21-2003-1062
REGISTER OF WILLS OF CL~nberland COUNTY
OATH OF NON-SUBSCRIBING WITNESS
testat rix
that
Louise G.
(each) a subscriber hereto, (each) being duly qualified according to law, depose(s) and say(s) that
I ~ familiar with the signature of Louise G. Miller
of (c.~:-~ :.r -'-~-~-,~,[-:-_.i'~_'::~; '! .... ~&~__.;3) the presented herewith and
~9x.dicil
T believe~:the signature on the i~)is in the handwriting of
Miller
to the best of my knowledge and belief.
Sworn to or affirmed and subscribed before
me this 11th day of
~ ~c~r ~ 2003
~nna ~. Otto, 1st mputv R~ister
(Name)
(Address)
(Name)
(Address)
21-2003-1062
REGISTER OF WILLS OF CUMBERLAND COUNTY
OATH OF NON-SUBSCRIBING WITNESS
C%~berland
M. Eugene Miller, Jr., a subscriber hereto, being duly qualified according to law, deposes and says
that he is familiar with the signature of Louise G. Miller, testatrix, and that he believes the
signature on the Will is in the handwriting of testa~x]~o the best of his knov/~ed~ belief.
Swomto or affirmed and subscribed before V VI ~0~,.9 ]~/~ ~)~
December 2003 450 McClures Ga]b Road
Carlisle, Pennsylvania 17013
uonna M. Otto, 1st Deputy /4'~z~'~(/6~
I05.805 REV 9/86
This is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as
Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing.
WARNING: It is illegal to duplicate this copy by photostat or photograph.
Fee for this certificate, $2.00
P 9750288
No.
Local Registrar
NOV 1 1 2003
Date
HI05.143 Rev. 2/87 "
COMMONWEALTH OFPENNSYLVANIA · DEPARTMENT OF HEALTH 'VITAL RECORDS
CERTIFICATE OF DEATH
NAME OF OECEDENT (First. Middle. Last) STATE FILE NUMBER
' · SEX SOCIAL SECURITY NUMSER
~. Louzse G. M:l. ller } Female [ 2-- IDATEOFOEATH(M°~Ih'Dr/'¥ear)
A~E(LI$IBitl/M&y, .. ~ IY__A N I A DATE OF SIRTH T BIRTHPLACE,C, .... ~2,.z'ce~aJ?..,...3L 208 - 07 - 1023 ~.J&_~ovember 9/2063
Yrs. I I I I I ~u~ ~Z I All~nk~ l. -i;,~ _ IOTNER:
mb uur~rland J. S. Middleton T~p ur~r~.ana crossings Retirement JNo[~] Y.,F'],,y,,
DEC=. ...................... Is~. [Bd. COamT~i",. I MexT~n' Pue~R~n~el:*-
"'-' ~'~' m,,. ' '*1 ~ ..... ' I-. W~d~
1 Longs~rg Way J nEmDENCE ~Z..S,,,.
Se. X/V&O ~ olher *~e) 17b. COUn~ ~rland tow.sh*p? 17d. ~ ~thin ac,ual ~,s
". Reese D. Greenlan~ I MOTHER'S NAME (Pksl. Middle. MaMen Surname)
INF~N~S~E (T~nt) ~ ~O~a ~h
2a~ M. E~ene Miller oR~ M~%AODRESS (~r.t, C~.ow~
METHOD OF DISPOSITION m 2Ob. clures ~p N~o, ~rllsle PA
S~U"~E~[SE,~C~ ..... S~R~&~WiC%,.S~-L ~' ~e~r lz, z~3~z,..C~rland Valley Mem. Gr~. ~rlisle PA ]Tn~
d..,,, ',
W~'AUT'SY'REA'OPSYFINDINGSIMANNEROFD~TH ~ DATE OF ,N JURY I T ME OF iNJURy i iNjURY AT WORK? i OESCRlaH
~I~TING p~mmu ~,, ~.. ~ ~ SIGNATUR~ TITLE OF CERTIFIE~/
.......................................................
=RI~
~E~
K INK
*MEDICAL EXAMINER/CORONER
DATE SIGNED (Moelh, Dr/. Year)
NAME AND ADDRESS OF PERSON WHO COMPLETED CAUSE OF DEATH
(item 27) Type or Print j ~//o ./o ,~ ~)
DATE FILED (Month, Day, Y~e~r)
LAST WILL AND TESTAMENT OF
LOUISE G. MILLER
I, Louise G. Miller, of North Middleton Township, Cumberland
County, Pennsylvania, declare this to be my Last Will and Testament
and revoke all Wills and Codicils previously made by me.
ITEM I: I direct that all my debts and funeral expenses,
including all expenses of my last illness, shall be paid from my
residuary estate as soon as practicable after my decease as a part
of the expense of the administration of my estate.
ITEM II: I bequeath any automobiles or motor vehicles
I may own at my death, my personal effects, household goods, and
other tangible personal property of like nature (not including cash
or securities), together with any existing insurance thereon, to
such of my children as are then living, to be divided among them
with due regard for their personal preferences in as nearly equal
shares as practical. I direct that any of the foregoing articles
not selected by my said children shall be sold at public or private
sale by my personal respresentative(s), and I further direct that
the net proceeds thereof shall be administered and distributed as
a part of the residue of my estate.
ITEM III: I devise and bequeath the residue of my estate
of every nature and wherever situate in equal shares to my children,
provided that the share of any child who predeceases me or dies
on or before the thirtieth day following my death shall be distributed
to his or her issue, per stirpes, living on the thirty-first day
following my death, and in default of any such then living issue,
such share shall be added to the share or shares for my other
children.
ITEM IV: I appoint Farmers Trust Company, of Carlisle,
Pennsylvania, guardian of any property which passes, either under
this Will or otherwise, to a minor and with respect to which I am
authorized to appoint a guardian and have not otherwise specifically
done so, provided that this appointment of a guardian shall not
supersede the right of ar~y fiduciary in its discretion to distribute
a share where possible to the minor or to another for the minor's
benefit. Such guardian shall have the power to use principal, as
well as income, from time to time for the minor's support, health
and medical care, and education (including college education), or
to make payment for these purposes, without further obligation or
responsibility to see to the proper expenditure thereof, directly
to the minor or to the minor's parent or to any person taking care
of the minor.
ITEM V: All Federal, State and other death taxes payable
because of my death, with respect to the property forming my §ross
estate for tax purposes, whether passing under this Will or other-
wise, including any interest or penalty imposed in connection with
such tax, shall be considered a part of the expense of the adminis-
tration of my estate and shall be paid out of the principal of my
residuary estate without apportionment or right of reimbursement.
ITEM VI: I appoint my son, M. Eugene Miller, Jr., Executor
o
of this my last Will. Should my said son fail to qualify or cease
to act as Executor, I appoint my son, James G. Miller, Executor
of this my last Will. Should my said son fail to qualify or cease
· to act as Executor, I appoint my daughter, Judy A. Campbell,
Executrix of this my last Will.
ITEM VII: I direct that all fiduciaries acting under this
Will, whether or not named herein, shall not be required to give
bond for the faithful performance of their duties in any jurisdiction.
IN WITNESS WHEREOF, I have hereunto set my hand and seal,
this /A+!u- day of April, 198~.
[SEAL]
The preceding instrument, consisting of this and two (2)
other typewritten pages, each identified by the signature of the
Testatrix, was on the date thereof, signed, published and declared
by Louise G. Miller, the Testatrix therein named, as and for her
last Will, in the presence of us, who, at her request, in her
presence, and in the presence of each other, have subscribed our
names as witnesses hereto.
LOUISE G. MILLER
John B. Fowler, III, Esq.
l~OWI, l~l~, A]i~]I~A~I~ ~ ~~A~
ATTORNEYS AT LAW
~8 SOUTH PITT STREET
CARLISLE, PENNSYLVANIA 17Ot~
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Name of Decedent: Louise G. Miller
Date of Death: November 9, 2003
No. 21-03-1062
To the Register of Wills:
I hereby certify that notice of beneficial interest as required by Rule 5.6(a) of the
Orphans' Court Rules was served upon or mailed to the following beneficiaries of the
above-captioned Estate on December 29, 2003:
James G. Miller, Ph.D.
989 Pittsford Mendon Road
Pittsford, New Jersey 14534
Judith A. Campbell
7 Hope Drive
Boiling Springs, Pennsylvania 17007
M. Eugene Miller, Jr.
450 McClures Gap Road
Carlisle, Pennsylvania 17013
Notice has now been given to all persons entitled thereto under Rule 5.6(a).
December 29, 2003
WAYNE F. SHADE
Attorney at Law
53 West Pomfret Street
Carlisle, Pennsylvania
17013
Wayne Fg/Shade, Esquire
53 West Pomfret Street
Carlisle, Pennsylvania 17013
Telephone: 717-243-0220
Counsel for Personal
Representative
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
· -~ DEPT. 280601
HARRISBURG, PA 17128-0601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO.
REV-1162 EX(11-96)
CD 003537
SHADE WAYNE F
53 WEST POMFRET ST
CARLISLE, PA 17013
........ fold
ESTATE INFORMATION: SSN: 208-07-1023
FILE NUMBER: 2103- 1062
DECEDENT NAME: MILLER LOUISE G
DATE OF PAYMENT: 02/05/2004
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 1 1/09/2003
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $7,000.00
REMARKS'
WAYNE SHADE ESQ
TOTAL AMOUNT PAID:
97,000.00
SEAL
CHECK//1913
INITIALS: VZ
RECEIVED BY:
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
REGISTER OF WILLS
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT, 280601
HARRISBURG, PA 17128-0601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO.
REV-1162 EX(11-96)
CD 004035
SHADE WAYNE F
53 WEST POMFRET ST
CARLISLE, PA 17013
........ fold
ESTATE INFORMATION: SSN. 208-07-1023
FILE NUMBER: 2103- 1062
DECEDENT NAME: MILLER LOUISE G
DATE OF PAYMENT: 06/11/2004
POSTMARK DATE: 06/11/2004
COUNTY: CUMBERLAND
DATE OF DEATH: 1 1/09/2003
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $778.59
REMARKS:
TOTAL AMOUNT PAID:
$778.59
SEAL
CHECK# 2103
INITIALS: JA
RECEIVED BY'
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
REGISTER OF WILLS
COMMONWEALTH OF
· PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
Z
UJ
r~
O
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
Louise G.
OFFICIAL USE ONLY
FILE NUMBER
2 1 -0 3 I 0 6
COUNTY CODE YEAR NUMBER
SOCIAL SECURITY NUMBER
2 0 8-0 7- 1 0 2 3
DATE OF DEATH (MM-DD-Year) DAT ~ OF BIRTH (MM-DD-Year) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
l 1/09/2003 08~ 21/1916 REGISTER OF WILLS
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
I.-
Z
ILl
Z
O
O.
UJ
O~
o
r~-']l Original Return
El4. Limited Estate
E~]6. Decedent Died Testate (Attach cop~,of~)
r--j9 Litigation Proceeds Received
NAME
F. Shade,
FIRM NAME (ifApptcabb)
TELEPHONE NUMBER
717-243-0220
--"12 Supplemental Return
---I 4z Future InterestCompromlse(dateofdeethatler12-12-82)
E]7 Decedent Maintained a Living Trust (attech cop¥ofTrust)
] 1 ) Spousal Poverty Credil (date of death between 12-3%91 and 1-1-95)
[--~3 Remainder Return (date of death pdor to 12-13-82)
El5. Federal Estate Tax Return Required
__ 8. Total Number of Safe Deposit Boxes
Ell 1. Election to tax under Sec. 9113(A) (Attach Sch O)
~ONF!~N~ ~ IN~ORMA~ S,~D ~ DI~EC~ED,TO: i
COMPLETE MAILING ADDRESS
53 West Pomfret Street
Carlisle
PA 17013
Z
<~
O
Ltl
tY
1. Real Estate (Schedule A) (1)
2 Stocks and Bonds (Schedule B) (2)
3 Closely Held Corporation, Padnership or Sole-Proprietors lip (3)
4 Mortgages & Notes Receivable (Schedule D) (4)
5 Cash, Bank Deposits & Miscellaneous Personal Froperty (5)
(Schedule E)
6 Jointly Owned Property (Schedule F) (6)
] Separate Billing Requested
7 Inter-Vivos Transfers 8, Miscellaneous Non-Frobate Prop( rty (7)
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses 8, Administrative Costs (Schedule H) (9)
10 Debts of Decedent, Mortgage Liabilities, & Liens (Schedul~ I) (10)
11 Total Deductions (total Lines 9 8, 10)
12 Net Value of Estate (Line 8 minus Line 11)
13 Charitable and Governmental Bequests/Sec 9113 Trusts l~r which an election to tax has not been
made (Schedule J)
14 Net Value Subject to Tax (Line 12 minus Line 13)
OFFICIAL USE ONLY
(8)
(11)
(12)
206~500.98
17t909.75
7~546.61
25~456.36
181~044.62
(13)
(14)
181~044.62
Z
O
O
X
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15 Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec 9116 (a)(1.2)
16 Amount of Line 14 taxable at lineal rate
17 Amount of Line 14 taxable at sibling rate
18 Amount of Line 14 taxable at collateral rate
19 Tax Due
X ~ (15)
181~044.62 x .O45 (16)
x 12 (17)
X .15 (18)
20
(19)
8~147.01
8t147.01
> > A~b QUESTIONS ON MATH <<
Decedent's Complete Address: .-
STREET ADDRESS
1 Longsdorf Way
Carlisle Is*A*E PA [zlv 17013
Tax Payments and Credits:
1 Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
7,00o.00
36,~.42
Interest/Penalty if applicable
D. Interest
E. Penalty
Total Credits ( A + B + C ) (2)
Total Interest/Penalty ( D + E )
(1) 8~147.01
77368.42
(3)
If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 Line 20 to requeq a refund (4)
If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5)
A. Enter the interest on the tax due. (5A)
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B)
Make Chect: Payab/e to: REGI$1'ER OF WILLS, AGENI'
PLEASE ANSWER THE FOLLOWING QIJESTIONS 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 t]'ansferred; ......................................................................... [] []
b. retain the right to designate who shall use the property transferred or its income; ...................................... [] []
c. retain a reversionary interest;.or .................................................................................................. [] []
d. receive the promise for life of either payments, benefits or care? .......................................................... [] []
2. If death occurred after Becember 12, 1982, (::id decedent transfer property within one year of death
without receiving adequate consideration? .......................................................................................... [] []
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death..?. ............... [] []
4. Bid decedent own an Individual Retirement,~ccount, annuity, or other non-probate property which
contains a beneficiary designatic~ .................................................................................................. [] []
778.59
778.59
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
Under penalties of pequry, I decbre that I have examined this retum, incbding acco npanying schedules and statements, and to the best of my knowbdge and belef, it is true, correct and compbte.
Decbration of preparer other than the personal representative is based on all inform ~tion of which preparer has any knowbdge.
·
ADDRESS 450 McCh~es Gap'Roac[
Carlisle PA 17013
SIGNATURE OF PREPARER OTH. E.E-T~P~PRESENTATIVE
ADDRESS 55 West Pomfret Street '
Carlisle
DATE
PA 17013
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 or for the use of the surviving spouse is 3%
[72 P.S. §9116 (a)(1.1) (i)].
For dates of death on or after January 1, 1995, the tax rate impcsed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. §9116 (a) (1.1) (ii)].
The statute does not exempt 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 0% [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 4.5%, 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 12% [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-1503 EX+~(1-97) ~
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE B
STOCKS & BONDS
ESTATE OF
Miller. Louise G.
FILE NUMBER
21 03
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
1 O62
ITEM
NUMBER
DESCRIPTION
Federal Home Loan Banks Consolidated Bonds
Federal Home Loan Mortgage Corp,)ration~ medium term notes
Pennsylvania State Higher Education
Pittsburgh & Allegheny County
Delaware Group Dividend & Incom~- Fund
M&T Bank Corp., 111 shares common stock
Zweig Total Return Fund
TOTAL (Also enter on line 2, Recapitulation)
VALUE AT DATE
Of DEATH
9,868.80
29,498.70
46,556.86
18,468.40
11,870.00
10,671.54
9,816.00
136~750.30
(If more space is needed, insert additional sheets of the same size)
REV-I$07 EX+fl-97) ~
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE D
MORTGAGES & NOTES
RECEIVABLE
FILE NUMBER
Miller. Louise G.
All propert7 jointly-owned with the right of survivorship mu~. t be disclosed on Schedule F.
ITEM
21
03
1062
NUMBER
DESCRIPTION
Mortgage from M. Eugene Miller, Jr and Kathryn N. Miller
2. Judith A. Campbell
TOTAL (Also enter on line 4, Recapitulation)
VALUE AT DATE
OF DEATH
53,986.90
1,900.00
55,886.90
(Ifmorespaceisneeded, insedadditionalshee~ ofthesamesize)
REV-150e EX ~ (1-97) ~
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
EESIDENT DECEDENT
ESTATE OF
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
FILE NUMBER
Miller. Louise G.
Include the
ITEM
NUMBER
1.
21 O3 1 O62.
)roceeds of litigation and the date the proceeds were ~eceived by the estate All property jointly-owned with the right of survivorshi ~ must be disclosed on Schedule F.
DESCRIPTION
Brookwood Investment Advisors, Inc., money ~narket fund
M&T Bank. checking account #428590
Continental Casual .ty Company, lot g-term care insurance proceeds
Capital Blue Cross, reimbursement for unused portion of health insurance premium
Cambridge Investment Research, I[tc., Account No. 5CR- 125591-1
United States Treasury. ~ income tax refund
TOTAL (Also enter on line 5, Recapitulation)
VALUE AT DATE
Of DEATH
3,792.32
2,465.68
6,710.00
98.58
437.20
360.00
(If more space is needed, insert additional sheets of the same size) 13~863.7g
M&T Bank
499 Mitchell Road, Millsbom, DE 19966 Mail Code DE-MB-12
Wayne F. Shade
Attorney At Law
53 West Pomfret Street
Carlisle, PA 17013
Phone (888) 5024349
Fax (302) 934-2955
January 16, 2004
Re;
Estate of Louise G. Miller
Social SecuriW: 208-0 7-1023
Date of Death: November 09, 2003
Dear Mr. Shade:
Per your inquiry dated December 29, 2003, please be advised that at the time of death, the above-named decedent had on
deposit with this bank the following:
Type of Account
Account Number
Ownership (Names oj)
Opening Date
Balance on Date of Death
Accrued Interest
Total
Checking Accotmt
428590
Louise G Miller
M Eugene Miller, POA
09/01/67
$2,465.68
$ 0.00
For further account information, closures and/or mimbumement of funds please call the High Street Carlisle Office
at # 717-240-4.536. Please be advi.~ed, them was no safe deposit box found for the above decedent.
Sincerely,
Nancy Clagett
Records Management
REV-1510 EX +(1-97) ~
COMMONWEALTH OF PENNSYLVANIA
iNHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
FILE NUMBER
Miller. Louise G. 21 03 1062
This schedule must be compleled and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is ,es.
DESCRIPTION OF PROPER~ Y % OF
ITEM INCLUDE THE NAME OF THE TRANSFEREE, THEIRRELATIONSHIPTOBEDEDEIITANDTHEDATEOFTRANSFER. DATE OF DEATH DECD'S EXCLUSION TAXABLE VALUE
NUMBER ^TTAC, A COPY OF THE DEED FOR REAL ESTATE
VALUE OF ASSET INTEREST (IFAPPMCASLE
1. James O. Miller, Ph.D., M&T Bank certificate of deposit 1,217.35 50. 608.67 0.0(
2. Judith A. Campbell. M&T Bank certificate of deposit 1,217.35 50. 608.67 0.0C
TOTAL (Aisc enter on line 7, Recapitulation) $ 0.00
sheets of the same s~ze)
REV-1511EX + (1-97) ~
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF FILE NUMBER
Miller, Louise G. 21 03 1062
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER
8.
9.
10.
DESCRIPTION
FUNERAL EXPENSES:
Hoffman Roth Funeral Home
Cumberland Valley Memorial Gardens, grave opening
Funeral reception
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative (.~) M. Eugene MJller~ Jr.
Social Security Number(s) / EIN Number of Personal Representative(s)
Street Address 450 McClures Gap Road
city Carlisle State PA
Year(s) Commission Paid: 2004
Attorney Fees
Family Exemption: (If decedenfs address is n }t the same as claimant's, attach explanation)
Claimant
Zip 17013
Street Address
City State
Relationship of Claimant to Deceder,t
Zip
Probate Fees Register of Wills of £ umberland County, Pennsylvania
Accountant's Fees
Tax Return Preparer's Fees Smith Elliott Kearns & Company, preparation of fiduciary income tax
returns
Cumberland Law Journal, advert ise Letters Testamentary.
The Sentinel, advertise Letters 'I estamentary
Register of Wills, file Inheritanc~ Tax Return
Register of Wills, reserve for fili ag Account, etc.
TOTAL (Also enter on line 9, Recapitulation) $
AMOUNT
6,849.48
945.00
250.00
9,000.00
260.00
170.00
75.00
95.27
15.00
250.00
17,909.75
(Ifmorespaceisneeded, insedadditionalsheetsofthesamesize)
REV-1512 EX ~- (1-97) ~
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
ESTATE OF
Miller. Louise G.
Include unreimbursed medical expenses.
FILE NUMBER
21 03
1062
ITEM
NUMBER
1,
DESCRIPTION
Cumberland Crossings, Christmas donation
Capital Blue Cross, insurance premium
Cumberland Crossings, room and board
Continuing Care RX, unreimbursed pharmaceuticals
Graham Medical Clinic, PC, unreimbursed medical expense
TOTAL (Also enter on line 10, Recapitulation)
AMOUNT
50.00
98.58
6,788.05
607.15
2.83
(If more sp~ce is needed, insert additional sheets of the same size) 7~546.61
REV 1513 EX + (9_nm
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE J
BENEFICIARIES
NUMBER
ESTATE OF
Miller. L~ uise G.
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
I. TAXABLE DISTRIBUTIONS [include outright spou.~al distributions, and transfers under
Sec. 9116 (a) (1.2)]
1. M. Eugene Miller, Jr.
450 McClures Gap Road
Carlisle, PA 17013
2. James G. Miller, Ph.D.
989 Pittsford Mendon Road
Pittsford, NJ 14534
3. Judith A. Campbell
7 Hope Drive
Boiling Springs, PA 17007
II.
FILE NUMBER
21 03
RELATIONSHIP TO DECEDENT
Do Not List Trustee(s)
Son
Son
Daughter
1062
AMOUNT OR SHARE
OF ESTATE
One-Third
One-Third
One-Third
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIC,NS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET
NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART II - ENTER TOTAL NON-TtbXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $
(If more si:ace is needed, insert additional sheets of the same size)
LAST WILL AND TESTAMENT OF
LOUISE G. MILLER
I, Louise G. Miller, of North Middleton Township, Cumberland
County, Pennsylvania, declare this to be my Last Will and Testament
and revoke all Wills and Codicils previously made by me.
ITEM I: I direct that all my debts and funeral expenses,
including all expenses of my last illness, shall be paid from my
residuary estate as soon as practicable after my decease as a part
of the expense of the administration of my estate.
ITEM II: I bequeath any automobiles or motor vehicles
I may own at my death, my personal effects, household goods, and
other tangible personal property of like nature (not including cash
or securities), together with any existing insurance thereon, to
such of my children as are then living, to be divided among them
with due regard for their personal preferences in as nearly equal
shares as practical. I direct that any of the foregoing articles
not selected by my said children shall be sold at public or private
sale by my personal respresentative(s), and I further direct that
the net proceeds thereof shall be administered and distributed as
a part of the residue of my estate.
ITEM III: I devise and bequeath the residue of my estate
of every nature and wherever situate in equal shares to my children,
provided that the share of any child who predeceases me or dies
on or before the thirtieth day following my death shall be distributed
to his or her issue, per stirpes, living on the thirty-first day
following my death, and in default of any such then living issue,
such share shall be added to the share or shares for my other
children.
ITEM IV: I appoint Farmers Trust Company, of Carlisle,
Pennsylvania, guardian of any property which passes, either under
this Will or otherwise, to a minor and with respect to which I am
authorized to appoint a guardian and have not otherwise specifically
done so, provided that this appointment of a guardian shall not
supersede the right of any fiduciary in its discretion to distribute
a share where possible to the minor or to another for the minor's
benefit. Such guardian shall have the power to use principal, as
well as income, from time to time for the minor's support, health
and medical care, and education (including college education), or
to make payment for these purposes, without further obligation or
responsibility to see to the proper expenditure thereof, directly
to the minor or to the minor's parent or to any person taking care
of the minor.
ITEM V: Ail Federal, State and other death taxes payable
because of my death, with respect to the property forming my gross
estate for tax purposes, whether passing under this Will or other-
wise, including any interest or penalty imposed in connection with
such tax, shall be considered a part of the expense of the adminis-
tration of my estate and shall be paid out of the principal of my
residuary estate without apportionment or right of reimbursement.
ITEM VI: I appoint my son, M. Fugene Miller, Jr., Executor
of this my last Will. Should my said son fail to qualify or cease
to act as Executor, I appoint my son, James G. Miller, Executor
of this my last Will. Should my said son fail to qualify or cease
to act as Executor, I appoint my daughter, Judy A. Campbell,
Executrix of this my last Will.
ITEM VII: I direct that all fiduciaries acting under this
Will, whether or not named herein, shall not be required to give
bond for the faithful performance of their duties in any jurisdiction.
IN WITNESS WHEREOF, I have hereunto set my hand and seal,
this /L'~Lu- day of April, 198~.
The preceding instrument, consisting of this and two (2)
other typewritten pages, each identified by the signature of the
Testatrix, was on the date thereof, signed, published and declared
by Louise G. Miller, the Testatrix therein named, as and for her
last Will, in the presence of us, who, at her request, in her
presence, and in the presence of each other, have subscribed our
names as witnesses hereto.
WAYNE F. SHADE
Ai~omey at Law
53 West Pomfret Street
Carlisle, Pennsylvania
17013
IN RE: ESTATE OF
LOUISE G. MILLER,
Deceased, Late of the
Township of South Middleton,
Cumberland County, Pennsylvania
: IN THE COURT OF COMMON PLEAS OF
: CUMBERLAND COUNTY, PENNSYLVANIA
: ORPHANS' COURT DIVISION
:
: NO. 21-03-1062
FIRST AND FINAL ACCOUNT OF
M. EUGENE MILLER, JR., EXECUTOR
Date of Death: November 9, 2003
ry G d b 26 2003
Letters Testamenta rante : Decem er ,
First Complete Advertisement of Grant of Letters: January 9, 2004
Account Stated to September 2, 2004
PRINCIPAL RECEIPTS
12/' 8/03
12/10/03
12/10/03
12/10/03
12/10/03
12/10/03
12/10/03
12/10/03
12/10/03
12/10/03
12/10/03
Capital Blue Cross, refund of unused health insurance
premium
Brookwood Investment Advisors, Inc., money market
fund
Federal Home Loan Banks Consolidated Bonds
Federal Home Loan Mortgage Corporation, medium
term notes
Pennsylvania State Higher Education
Pittsburgh & Allegheny County
Delaware Group Dividend & Income Fund
M&T Bank Corp., 111 shares common stock
Zweig Total Return Fund
M. Eugene Miller, Jr., mortgage principal
Judith A. Campbell, loan
$98.58
3,792.32
9,868.80
29,498.70
46,556.86
18,468.40
11,870.00
10,671.54
9,816.00
53,897.08
1,900.00
WAYNE F. SHAD[
1'7013
12/10/03
12/26/03
5/21/04
7/ 2/04
2/12/04
11/20/03
12/10/03
12/29/03
12/29/03
12/29/03
1/14/04
Continental Casualty Company, long-term care
insurance proceeds
M&T Bank, checking account #428590
United States Treasury, income tax refund
Commonwealth of Pennsylvania, income tax refund
TOTAL PRINCIPAL RECEIPTS
GAINS AND LOSSES ON
SALES OR OTHER DISPOSITIONS
Brookwood Investment Advisors, Inc.
Net Proceeds $146,083.65
Fiduciary Acquisition
Value 140.542.62
TOTAL GAIN ON SALES
PRINCIPAL DISBURSEMENTS
Checks cleared after date of death
Cumberland Crossings, Christmas donation 50.00
Capital Blue Cross, insurance premium 98.58
Wayne Y. Shade, Esquire, reimbursement for probate
expenses
Cumberland Law Journal, advertise Letters
Testamentary
M. Eugene Miller, Jr., reimbursement for grave
opening
M. Eugene Miller, Jr., reimbursement for funeral
reception
Continuing Care RX, pharmaceuticals
-2-
Gain
$5.541.03
$5,541.03
6,710.00
2,465.68
360.00
31.00
$206,004.96
Loss
$148.58
260.00
75.00
945.00
250.00
607.15
WAYNE F. SHADE
1/23/04
1/26/04
2/ 4/04
2/11/04
3/15/04
5/11/04
6/10/04
6/10/04
6/14/04
9/ 2/04
9/ 2/04
9/ 2/04
2/12/04
2/12/04
2/12/04
2/12/04
2/12/04
The Seminel, advertise Letters Testamentary
Graham Medical Clinic, PC, unreimbursed medical
expense
Register of Wills, estimated inheritance tax
Cumberland Crossings, room and board
Hoffman-Roth Funeral Home, Inc., funeral expenses
Smith E]liott Kearns & Company, preparation of
fiduciary income tax returns
Register of Wills, filing Inheritance Tax Return
Register of Wills, Inheritance Tax
Register of Wills, additional probate fees
M. Eugene Miller, Jr., Executor's commission
Smith Elliott Kearns & Co., reserve for income tax
preparation
Register of Wills, reserve for filing Account, etc.
TOTAL PRINCIPAL DISBURSEMENTS
DISTRIBUTIONS
M. Eugene Miller, Jr., mortgage principal
M. Eugene Miller, Jr., cash
James G. Miller, Ph.D., cash
Judith A. Campbell, loan
Judith A. Campbell, cash
TOTAL DISTRIBUTIONS
-3-
95.27
2.83
7,000.00
6,788.05
6,849.48
170.00
15.00
778.59
35.00
9,000.00
400.00
250.00
$33,669.95
$53,897.08
169.00
53,782.65
1,900.00
51.882.65
$161,631.38
WAYNE F. SHAD1
Attorney at Law
53 West Pomfret Street
Carlisle, Pennsylvania
2/12/04
2/12/04
INCOME RECEIPTS
M. Eugene Miller, Jr., mortgage interest to February
12, 2004
TOTAL INCOME RECEIPTS
INCOME DISTRIBUTIONS
M. Eugene Miller, Jr., mortgage interest
TOTAL INCOME DISTRIBUTIONS
INCOME DISBURSEMENTS
None
TOTAL INCOME DISBURSEMENTS
-4-
$933.92
$933.92
$933.92
$933.92
$0.00
$0.00
WAYNE F. SHADI
A~orney at Law
53 West Pomfret Stree~t
Carlisle. Pennsylvania
RECAPITULATION
PRINCIPAL
Receipts
Gains on Sales
Less Disbursements
Less Distributions
$206,004.96
5,541.03
33,669.95
161,631.38
Principal Balance Remaining
INCOME
Income Receipts
Less Income Distributions
Less Disbursements
$933.92
933.92
0.00
Income Balance Remaining
COMBINED BAI.ANCE REMAINING
-5-
$16,244.66
0.00
$16,244.66
WAYNE F. SHAD
Altomcy al Law
53 West Pomfret Street
Carlisle, Pennsylvania
17013
I, M. EUGENE MILLER, JR., Executor of the Estate of Louise G. Miller,
Deceased, hereby declare under penalty of perjury that I have fully and faithfully
discharged the duties of my office; that the foregoing First and Final Account is true and
correct and fully discloses all significant transactions occurring during the accounting
period; that all known claims against the Estate have been paid in full; that, to my
knowledge, there are no claims now outstanding against the Estate; and that all taxes
presently due from the Estate have been paid.
Date: September 7, 2004
M. Eugene M~ler, Jr.
IN RE: ESTATE OF
LOUISE G. MILLER,
Deceased, Late of the
Township of South Middleton,
Cumberland County, Pennsylvania
WAYNE F. SHADE
Atlomey at Law
53 West Pomf~et Street
Carlisle, Pennsylvania
17013
: IN THE COURT OF COMMON PLEAS OF
: CUMBERLAND COUNTY, PENNSYLVANIA
: ORPHANS' COURT DIVISION
:
: NO. 21-03-1062
STATEMENT OF PROPOSED DISTRIBUTION
The Executor proposes to distribute the entire balance of the Estate for distribution
under the provisions of Item III of the Last Will and Testament of the decedent, as
follows:
::$5 474 88
1. M. Eugene Miller, Jr., cash ' m~ , ·
2. M. Eugene Miller, Jr., advance distribution ofpersofial prope~y ':'
~ ~ ~ 815 00
in kind
3. James G. Miller, cash
6,349.89
4. James G. Miller, advance distribution of personal property in kind 940.00
5. Judith A. Campbell, cash
4,419.89
6. Judith A. Campbell, advance distribution of personal property
in kind
2.870.00
TOTAL $21,869.66
I, M. EUGENE MILLER, JR., Executor of the Estate of Louise G. Miller,
Deceased, hereby declare under penalty of perjury that the foregoing Statement of
Proposed Distribution is true and correct to the best of my knowledge, information and
belief.
Date: September 7, 2004
M. Eugene Mi~er, Jr.
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
NO. 21-03-1062
IN RE: ESTATE OF
LOUISE G. MILLER,
Deceased, Late of the
Township of South Middleton
Cumberland County,
Pennsylvania
FIRST AND FINAL ACCOUNT
I hereby certify that written notice of the filln~ ~;~
this Account, and of the date. time and place
when the same w~ be ~.ed to the Court
fo~ conflrmatio~ and ol the ~ day to file writter,
objections to said Aooou~, ha~ been given to
every unpaid claimant and to every other perso,.
known to the accountant to have o~ claim an
interest in the estate as creditor, beneficiary,
heir or next of kin.
WAYNE F. SHADE
ATTORNEY AT LAW
53 WEST POMFRET STREET
CARLISLE. PENNSYkVANI^ 17013
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
NO. 21-03-1062
[Iq RE: ESTATE OF
LOUISE G. MILLER,
Deceased, Late of the
Township of South Middleton
Cumberland County,
Pennsylvania
STATEMENT OF PROPOSED DISTRIBUTION
WAYNE F. SHADE
A~FORNEY AT LAW
53 WEST POMFRET STREET
CARLISLE. PENt4SYLV^NI^ 17013
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
NO. 21-03-1062
IN RE: ESTATE OF
LOUISE G. MILLER,
Deceased, Late of the
Township of South Middleton
Cumberland County,
Pennsylvania
STATEMENT OF PROPOSED DISTRIBUTION
x>¥ om'tiP/that wntto~ notice of the filing of this
-;:m,~rn~t of Proposed Distribution, arid of the date.
and p~:e when the same wl~ be peeeeoted to
!!t~l, ol~ictica'~S tO ~ ~ of Pro~
~stdbta~or~. has been given to ev~y u~ claimant
io evory other parsec know~ to the accountant to
ha'~,a ur claim an interest in the estale a~ c*edi~x.
¢~*.~o, fiqi~r,/, hei, or next of kin.
~-~:P5 ~f :+~,*o Statement was ~ with th~ notice.
WAYNE F. SHADE
ATTORNEY AT LAW
53 W~ST POP,RET S~REE~
CARLISLE, PENNSYLVANIA 17013
BUREAU OF TNDTVTDUAL TAXES
INHERTTANCE TAX DIVISION
DEPT. 280601
HARRISBURG, PA 171ZB-0601
NAYNE F SHADE ESQ
55 N POHFRET ST
CARLISLE
COHHONNEALTH OF PENNSYLVANIA
DEPARTHENT OF REVENUE
NOTZCE OF /NHERTTANCE TAX
APPRATSENENT, ALLO#ANCE OR DZSALLONANCE
OF DEDUCTIONS AND ASSESSNENT OF TAX
~3~!~'~:.' C \~!i~ DATE
ESTATE OF
DATE OF DEATH
COUNTY
ACN
PA 1701S~': ~ :; ....
08-OZ-ZOOq
HILLER
11-09-2005
21 03-106Z
CUHBERLAND
101
REV-lDO7 EX AFP COl-OS)
LOUISE G
Amoun~ Rami~ed L
HAKE CHECK PAYABLE AND REHZT PAYHENT TO:
REGISTER OF NILLS
CUHBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS L/NE ~ RETAIN LONER PORTION FOR YOUR RECORDS M
REV-15q7 EX AFP (01-03) NOTZCE OF XNHERZTANCE TAX APPRAZSEHENT, ALLONANCE OR DZSALLONANCE OF DEDUCTIONS AND ASSESSHENT OF TAX
ESTATE OF HILLER LOUISE GFZLE NO. 21 03-1062 ACN 101 DATE 08-02-200q
TAX RETURN NAS: (X) ACCEPTED AS FZLED ( ) CHANOED
RESERVATION CONCERNZNG FUTURE ZNTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Es~a~e (Schedule A) (1)
2. S~ocks and Bonds (Schedule B) (2)
5. Closely Held S~ock/Par~nership Zn~eres~ (Schedule C) ($)
~. Mortgages/No,as Receivable (Schedule D) (~)
E. Cash/Bank Deposi~s/Misc. Personal Propar~y (Schedule E) (S)
6. Jointly O~ned Propar~y (Schedule F) (6)
7. Transfers (Schedule G) (7)
8. To,al Assa~s
APPROVED DEDUCTZONS AND EXEHPTZONS:
9. Funara! Expanses/Adm. Cos~s/Nisc. Expenses (Schedule H) (9)
10. Deb~s/Nor~gage Liabilities/Liens (Schedule Z) (10)
11. To,al Deductions
12. Ne~ Value of Tax Ra~urn
.0O
136~750.30
.00
55~886.90
13/863.78
.00
.00
(8)
17,909.75
NOTE: To insure proper
credi~ ~o your account,
subei~ ~ha upper portion
of ~his form ~i~h your
~ax payment.
13.
1~.
NOTE:
ASSESSHENT OF TAX:
15. Amoun~ of Line lfi a~ Spousal ra~a
16. Aeoun* of LAne lfi ~:axable a~: Lineal~Class A ra~:a
17. Aaoun~ of Line 1~
18. Amoun~ of L/ne lq ~axable a~ Collateral~Class B ra~e
19. Principal Tax Due
TAX CREDZTS:
PAYMENT RECEZPT O15COUNT (+)
DATE NUMBER ZNTEREST/PEN PA~D (-)
OZ-OS-gOOq CD005557 568.
06-11-200q CDOOq05S . O0
206,500.98
(z$) .00 x O0 = .00
(16) 181,0qq.62 x Oq5= 8,1q7.01
(17) .00 X 12 = .00
(lB) . O0 x 15 = . O0
(19)= 8,1q7.01
IF PAID AFTER DATE /ND/CATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
ANOUNT PAID
7,000.00
778.59
reflect flgures that include the total of ALL returns assessed to date.
TOTAL TAX CREDZT I 8,1q7.01
BALANCE OF TAX DUE .00
ZNTEREST AND PEN. .00
TOTAL DUE . O0
( ZF TOTAL DUE ZS LESS THAN $1, NO PAYMENT ZS REQUZRED.
ZF TOTAL DUE TS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE
A REFUND. SEE REVERSE SZDE OF THZS FORM FOR ZNSTRUCTZONS. }
Cheri~:able/govarnman~al Bequest:s; Non-alec~ad 9115 Trusts (Schedule J) (13) . O0
Ne~: Value of Es~a~e SubSac~ '~o Tax (lq) 181, Oqq. 62
Zf an assessment was issued previously, lines lq, 15 and/or 16, 17, 18 and 19 will
7,5~6.61
(11) 25.~56.~6
(12) 181,0qq.62
RESERVATION:
PURPOSE OF
NOTICE:
PAYNENT:
REFUND CCR):
OBJECTIONS:
ADNIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
Estates of decedents dying on or before December 1Z, 198Z -- if any future interest in the estate is transferred
in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for
life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the 1aclu1 Class B (collateral3 rote on any such future interest.
To fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act Z5 of ZOO0. (7Z P.S.
Section 91qO).
Detach the top portion of this Notice and submit with your payment to the Register of Rills printed on the reverse side.
--Hake check or money order payable to: REGISTER OF NILES, AGENT
A refund of a tax credit, ehich was not requested on the Tax Return, may be requested by compXating an "AppXication
for Refund of Pennsylvania Xnheritance and Estate Tax" (REV-X515). Applications ara available at the Office
of the Register of Nills, any of the Z5 Revenue District Offices, or by calling the special Iq-hour
answering service for fores ordering: 1-800-56z-ZeE0; services for taxpayers aith special hearing and / or
speaking needs: 1-800-447-50Z0 (TT only).
Any party in interest net satisfied with the appraisement, allowance, or disallowance of deductions, or assessment
of tax (including discount or interest) as shown on this Notice must object aithin sixty [60) days of receipt of
this Notice by:
--written pretest to the PA Department of Revenue, Board of Appeals, Dept. ZBiOZ1, Harrisburg, PA 171ZB-lOZ1, OR
--election to have the matter determined at audit of the account of the personal representative, OR
--appeal to the Orphans' Court.
Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Reviaa Unit, Dept. 280601, Harrisburg, PA 17128-0601
Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-1501) for an explanation of administratively correctable errors.
If any tax due is paid within three (3) calendar months after the decadent's death, a five percent (SI) discount of
the tax paid is allowed.
The 15Z tax amnesty nan-participation penalty is computed an the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the and of the tax amnesty period. This nan-participation
penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest
that has been assessed as indicated on this notice.
Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of
death, to the date of payment. Taxes which became delinquent before January 1, 19BZ bear interest at the rate of
six (6X} percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after
January 1, 198Z mill bear interest at a rate which will vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 198Z through ZOO4 ara:
Interest Daily Interest Daily Interest
Year Rate Factor Year Rate Factor
198Z 20Z .000548 ~T~'&-1991 11Z .000301
1985 16X .000458 199Z 9Z .000Z47
1984 XIZ .000501 1995-1994 7Z .OOOXgZ
1985 X3Z .000556 1995-1998 9Z .000247
1986 ZOZ .000274 1999 7Z .OO019Z
1987 IOZ .000Z74 ZOO0 7Z .OO019Z
--Interest is calculated as follows:
ZNTERBST= BALANCE OF TAX UNPA/D
Daily
Year Rate Factor
~ 9Z .000Z47
ZOOZ 62 .000164
2003 5Z .000157
2004 42 .000110
X NUNBER OF DAYS DELZNQUENT X DAZLY ZNTERBST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is aada after the interest computation date sheen on the
Notice, additional interest must be calculated.
STATUS REPORT UNDER RULE 6.12
Name of Decedent: Louise G. Miller
Date of Death: November 9, 2003
Social Security No.: 208-07-1023 File No.: 21-03-1062
Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the
following with respect to completion of the administration of the above-captioned Estate:
1. State whether administration of the Estate is complete:
Yes X No
2. If the answer is No, state when the personal representative
reasonably believes that the administration will be complete:
3. If the answer to No. 1 is Yes, state the following:
(a) Did the personal representative file a final account with the
Court? Yes X No
(b) The separate Orphans' Court No. (if any) for the personal
representative's account is: None
(c) Did the personal representative state an account informally to the
parties in interest? Yes __ No X
(d) Copies of receipts, releases, joinders and approvals of formal or
informal accounts may be filed with the Clerk of the Orphans' Court
and may be attached to this report.
Wayne F. Shade, Esquire
Supreme Court No. 15712
53 West Pomfret Street
Carlisle, Pennsylvania 17013
Telephone: 717-243-0220
Counsel for personal representative
WAYNE F. SHADE
Attorney at Law
53 West Pomfret Street
Carlisle, Pennsylvania
17013
IN RE: ESTATE OF
LOUISE G. MILLER,
Deceased, Late of the
Township of South Middleton,
Cumberland County, Pennsylvania
· IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
NO. 21-03-1062
RELEASE
KNOW ALL PERSONS BY THESE PRESENTS, That I, JAMES G. MILLER,
being one of the heirs of Louise G. Miller, Deceased, late of the Township of South
Middleton, Cumberland County, Pennsylvania, do hereby acknowledge that I have this
date had and received of and from M. Eugene Miller, Jr., Executor of the Estate of the
said Louise G. Miller, the sum of Six Thousand Three Hundred Forty-Nine and 89/100
(6,349.89) Dollars in full satisfaction and payment of all such sum or sums of money,
legacies, bequests, intestate shares and family exemptions to which I am entitled by Will
or as an heir-at-law and to which I am entitled from the Estate of said Decedent.
NOW, THEREFORE, I do hereby remise, release, quitclaim and forever discharge
the said M. Eugene Miller, Jr., Executor of said Estate, his heirs, executors,
administrators and assigns, of and from the said legacy or legacies and other shares in
said Estate and of and from all actions, suits, payments, accounts, reckonings, claims and
demands whatsoever, for and by reason thereof, or of any other act, matter, cause or thing
whatsoever, from the beginning of the world to the date of these presents.
IN WITNESS ¢,~EREOF, I have hereunto set my hand and seal, this
day of ~('_75)_,/~,. ~ , 2004.
WITNESS: ~
I verify that the statements made in the forCt~oing Release are true and correct. I
understand that false statements herein are made subject to the penalties of 18 Pa. C.S.
§4904, relating to unswom falsification to authorities.
Date:
'~s G. Miller
IN RE: ESTATE OF
LOUISE G. MILLER,
Deceased, Late of the
Township of South Middleton,
Cumberland County, Pennsylvania
· IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
NO. 21-03-1062
RELEASE
KNOW ALL PERSONS BY THESE PRESENTS, That I, M. EUGENE MILLER,
JR., being one of the heirs of Louise G. Miller, Deceased, late of the Township of South
Middleton, Cumberland County, Pennsylvania, do hereby acknowledge that I have this
date had and received of and from M. Eugene Miller, Jr., Executor of the Estate of the
said Louise G. Miller, the sum of Five Thousand Four Hundred Seventy-Four and 88/100
($5,474.88) Dollars in full satisfaction and payment of all such sum or sums of money,
legacies, bequests, intestate shares and family exemptions to which I am entitled by Will
or as an heir-at-law and to which I am entitled from the Estate of said Decedent.
NOW, THEREFORE, I do hereby remise, release, quitclaim and forever discharge
the said M. Eugene Miller, Jr., Executor of said Estate, his heirs, executors,
administrators and assigns, of and from the said legacy or legacies and other shares in
said Estate and of and from all actions, suits, payments, accounts, reckonings, claims and
demands whatsoever, for and by reason thereof, or of any other act, matter, cause or thing
whatsoever, from the beginning of the world to the date of these presents.
IN WITNESS ~EREOF, I have hereunto set my hand and seal, this 12th day of
October, 2004.
WAYNE F. SHADE
Attorney at Law
53 West Pomfret Street
Carlisle, Pennsylvania
17013
WITNESS:
1{4. ~uge~il[e~ Jr.
I verify that the statements made in the foregoing Release are true and correct. I
understand that false statements herein are made subject to the penalties of 18 Pa. C.S.
§4904, relating to unswom falsification to authorities·
Date: October 12, 2004 ~V~ ~_a~,~ ~~.~ ~
14I. E~gene'~l~fler,' ~r. t
'~AYNE F. SHADE
Attorney at Law
53 West Pomfret Street
Carlisle, Pennsylvania
17013
IN RE: ESTATE OF
LOUISE G. MILLER,
Deceased, Late of the
Township of South Middleton,
Cumberland County, Pennsylvania
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
NO. 21-03-1062
RELEASE
KNOW ALL PERSONS BY THESE PRESENTS, That I, JUDITH A.
CAMPBELL, being one of the heirs of Louise G. Miller, Deceased, late of the Township
of South Middleton, Cumberland County, Pennsylvania, do hereby acknowledge that I
have this date had and received of and from M. Eugene Miller, Jr., Executor of the Estate
of the said Louise G. Miller, the sum of Four Thousand Four Hundred Nineteen and
89/100 ($4,419.89) Dollars in full satisfaction and payment of all such sum or sums of
money, legacies, bequests, intestate shares and family exemptions to which I am entitled
by Will or as an heir-at-law and to which I am entitled from the Estate of said Decedent.
NOW, THEREFORE, I do hereby remise, release, quitclaim and forever discharge
the said M. Eugene Miller, Jr., Executor of said Estate, his heirs, executors,
administrators and assigns, of and from the said legacy or legacies and other shares in
said Estate and of and from all actions, suits, payments, accounts, reckonings, claims and
demands whatsoever, for and by reason thereof, or of any other act, matter, cause or thing
whatsoever, from the beginning of the world to the date of these presents.
IN WITNESS ~EREOF, I have hereunto set my hand and seal, this j/7'~6
day of ~/~ ,2004.
WITNESS:
~ 1~. ~ (SEAL)
f~'~ J~dith A. Campbell
I verify that the statements made in the foregoing Release are true and correct. I
understand that false statements herein are made subject to the penalties of 18 Pa. C.S.
§4904, relating to unsworn falsification to authorities.
Date:
J~dith A. Campbell
September 22, 2004
Dils & Dils
Attorneys At Law
1017 North Front Street
Harrisburg, PA 17102
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
PO Box 280601
HARRISBURG, PA 17128-0601
Telephone
(717) 787-3930
FAX (717) 772-0412
Re: Estate of B.e~t~M. Forney
File Numb .~.~,~:~103-1~9
Dear Sir/Madam:
This is in response to your request for an extension of time to file the Inheritance, Tax Return for
the above estate.
In accordance with Section 2136 (d) of the Inheritance and Estate T~'x Act ofr"lJ995, the time for
filing the return is extended for an additional period of six months. This extension will avoid the
imposition of a penalty for failure to make a timely return. However, it does not prevent interest from
accruing on any tax remaining unpaid after the delinquent date.
The return must be filed with the Register of Wills on or before 03/04/05. Because Section 2136
(d) of the 1995 Act allows for only one extra period of six (6) months, no additional extension(s) will be
granted that would exceed the maximum time permitted.
Sincerelyl .......
Claudia Maffei, Supe~isor
Document Processing Unit
Inheritance Tax Division
IN RE: ESTATE OF
LOUISE G. MILLER,
Deceased, Late of the
Township of South Middleton,
Cumberland County, Pennsylvania
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
N0.21-03-1062
PETITION FOR MORTGAGE SATISFACTION
TO THE HONORABLE, THE JUDGES OF SAID COURT:
1.
Petitioner KATHRYN N. MILLER is an adult individual who resides at McClures
Gap Road, Carlisle, Cumberland County, Pennsylvania 17013.
2.
On June 21, 1990, Petitioner and her late husband, M. Eugene Miller, Jr. executed
a mortgage in favor of the decedent Louise G. Miller in the amount of $125,000.
3.
The mortgage was recorded on June 21, 2009, in the Office of the Recorder of
Deeds of Cumberland County, Pennsylvania, in Mortgage Book 981, Page 655.
4.
Louise G. Miller died, testate, on November 9, 2003.
5.
WAYNE F. SHADE
Attorney at Law
53 West Pomfret Street
Carlisle, Pennsylvania
17013
Letters Testamentary were issued to the said M. Eugene Miller, Jr. as above-
c?
captioned on December 26, 2003, as Executor. ?~
~ a~
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r.;
6.
In pursuance of his duties as Executor, M. Eugene Miller, Jr. collected the entire
principal and interest due upon the aforesaid mortgage as reflected in his First and Final
Account which was dated September 7, 2004, and filed as above-captioned on September
9, 2004.
7.
The First and Final Account was confirmed by your Honorable Court in the person
of the Honorable George E. Hoffer, P.J. on October 12, 2004, and distribution of the net
balance of the estate was directed in accordance with the Statement of Proposed
Distribution.
8.
Distribution of the net balance of the estate was made, and releases were received
from all of the heirs and filed herein.
9.
The aforesaid mortgage was not satisfied of record.
10.
M. Eugene Miller, Jr. died, testate, on December 14, 2005.
WAYNE F. SHADE
Attorney at Law
53 West Pomfret Street
Cazlisle, Pennsylvania
17013
-2-
11.
On March 16, 2006, Letters Testamentary were issued to the Petitioner Kathryn N.
Miller, as Executrix, in the Estate of M. Eugene Miller, Jr. and docketed to No. 21-06-236
in this court.
WHEREFORE, Petitioner respectfully requests that your Honorable Court enter an
Order reopening the Estate of Louise G. Miller for the sole purpose of authorizing
Petitioner to execute and record a Satisfaction Piece for the mortgage from M. Eugene
Miller, Jr. and Kathryn N. Miller, husband and wife, to Louise G. Miller, widow, dated
June 21, 1990, and recorded in the Office of the Recorder of Deeds of Cumberland
County, Pennsylvania, in Mortgage Book 981, Page 655, and designating Petitioner
Kathryn N. Miller as substitute personal representative in the Estate of Louise G. Miller
and authorizing her to execute and record a Satisfaction Piece for the said mortgage.
Wayne .Shade, Esquire
Supreme Court No. 15712
53 West Pomfret Street
Carlisle, Pennsylvania 17013
Telephone: 717-243-0220
Attorney for Petitioner
WAYNE F. SHADE
Attorney at Law
53 West Pomfret Street
Carlisle, Pennsylvania
17013
-3-
Wayne F. Shade, Esquire, states that he was the attorney for M. Eugene Miller, Jr.,
Executor of the Estate of Louise G. Miller and that he is the attorney for Kathryn N.
Miller, who was the Executrix of the Estate of M. Eugene Miller, Jr.; that he makes this
verification with the authorization to do so and based upon facts which are within his
personal knowledge; and that any false statements herein are made subject to the penalties
of 18 Pa. C.S. § 4904 relating to unsworn falsification to authorities.
Date: November 14, 2011
G~V
Wayne F. ade
WAYNE F. SHADE
Attorney at Law
53 West Pomfret Street
Carlisle, Pennsylvania
17013
i
h
IN RE: ESTATE OF
LOUISE G. MILLER,
Deceased, Late of the
Township of South Middleton,
Cumberland County, Pennsylvania
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
N0.21-03-1062
ORDER OF COURT
AND NOW, this l~~ day of November, 2011, upon consideration of the within
WAYNE F. SHADE
Attorney at Law
53 West Pomfret Street
Carlisle, Pennsylvania
17013
Petition and upon motion of Wayne F. Shade, Esquire, attorney for Petitioner, the Estate
of Louise G. Miller is reopened for the sole purpose of authorizing Petitioner to execute
and record a Satisfaction Piece for the mortgage from M. Eugene Miller, Jr. and Kathryn
N. Miller, husband and wife, to Louise G. Miller, widow, dated June 21, 1990, and
recorded in the Office of the Recorder of Deeds of Cumberland County, Pennsylvania, in
Mortgage Book 981, Page 655, and Petitioner Kathryn N. Miller is designated substitute
personal representative in the Estate of Louise G. Miller and is authorized to execute and
record a Satisfaction Piece for the said mortgage.
yr% ;" ~ ~~"~"~d~0
,i ~ } l P J
f, - ' ' ~
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By the Court,
In Re: LOUISE G MILLER
ORPHANS' COURT DIVISION
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY
PENNSYLVANIA
NO. 21-03- 1062
CERTIFICATE OF SERVICE OF ORDER
ORDER DATE:
JUDGE'S INITIALS:
JWO
TIME STAMP DATE: 11/18/2011
IN RE: ORDER OF COURT
SERVICE TO: WAYNE F SHADE
METHOD OF MAILING:
® USPS
^ RRR
^ HAND DELIVERED
^ OTHER
MAILED:
ENVELOPES PROVIDED BY:
® PETITIONER
^ JUDGE
^ CLERK OF ORPHANS COURT
SERVICE TO:
METHOD OF MAILING:
^ USPS
^ RRR
^ HAND DELIVERED
^ OTHER
MAILED:
ENVELOPES PROVIDED BY:
^ PETITIONER
^ JUDGE
^ CLERK OF ORPHANS COURT
eput
Clerk of Orphans' Court