HomeMy WebLinkAbout03-0930
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IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHAN'S COURT DMSION
ESTATE OF: ANNA E. DENGLER CASE NO.
~I- 03-ct30
DECREE
AND NOW, this \ 0 Tli day of j) E::C- . , 2003, upon
consideration of the attached Petition, the Register of Wills is hereby directed to issue
Letters of Administration After Expiration of 21 Years to Richard A. Dengler, Petitioner,
in regard to the Estate of Anna E. Dengler so that he may:
1. Administer the proceeds from the Estate of Susie Pozoic, from the sale of
the Property located in Susquehanna Township, Dauphin County Pennsylvania;
2. File the Appropriate Return; and
3. Pay any inheritance taxes associated with the proceeds.
BY THE COURT:
l~\~1~j t/q~~J
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estates. (Attached hereto as Exhibit "A" is the letter from Jered L: Hock requesting that
Petitioner open an estate).
7. It is the desire of Petitioner that Letters of Administration be issued to him
for the Estate of Anna E. Dengler, whose death occurred more than 21 years ago so that
the proceeds from the sale of land from the Estate of Petitioner's grandmother may pass
to the Estate of AnnaE. Dengler, Petitioner's mother and furthermore, so that Petitioner
may administer those proceeds, file the appropriate tax return and pay any inheritance
taxes associated with the proceeds.
8. Petitioner is the only surviving immediate family member of Anna E.
Dengler. As stated above, Petitioner's father died intestate on November 23, 2002.
Petitioner had one sibling, Barbara Trafka who died December 9, 1984.
WHEREFORE. Petitioner prays Your Honorable Court to issue to him Letters of
Administration of the Estate of Anna E. Dengler so that he may administer proceeds from
the Estate of Susie Pozoic. file the appropriate tax return and pay any inheritance taxes
associated with the proceeds.
Respectfully Submitted,
Date: U J' Cf./ll.3 M~Q~
Richard A. Dengler
Petitioner
7460 Moyer Road
Harrisburg, P A 17112
(717) 469-0090
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estates. (Attached hereto as Exhibit "A" is the letter from Jered L: Hock requesting that
Petitioner open an estate).
7. It is the desire of Petitioner that Letters of Administration be issued to him
for the Estate of Anna E. Dengler, whose death occurred more than 21 years ago so that
the proceeds from the sale ofland from the Estate of Petitioner's grandmother may pass
to the Estate of AnnaE. Dengler. Petitioner's mother and furthermore, so that Petitioner
may administer those proceeds, file the appropriate tax return and pay any inheritance
taxes associated with the proceeds.
8. Petitioner is the only surviving immediate family member of Anna E.
Dengler. As stated above. Petitioner's father died intestate on November 23, 2002.
Petitioner had one sibling, Barbara Trafka who died December 9, 1984.
WHEREFORE. Petitioner prays Your Honorable Court to issue to him Letters of
Administration of the Estate of Anna E. Dengler so that he may administer proceeds from
the Estate of Susie Pozoic, file the appropriate tax return and pay any inheritance taxes
associated with the proceeds.
Respectfully Submitted,
Date: U J' Cf./ll.3 M~Q~
Richard A. Dengler
Petitioner
7460 Moyer Road
Harrisburg, P A 17112
(717) 469-0090
. .
.
tJl.tt. anJ dfu. ~ (/I.,p.n,.J.!c
74110 df,- dfgtuL
tft8't'llMJu.,,# t/'(/I 17112
(717) 469-0090
November 19, 2003
Cumberland County Register of Wills
Cumberland County Courthouse
1 Courthouse Square
Carlisle, P A 17013
Re: Estate of Anna E. Dengler
Dear Sir/Madam:
Enclosed please find an original and one copy of a Petition for Issuance of Letters
of Administration After Expiration of 21 Years. Please file the same and forward it to the
appropriate Judge for consideration.
I originally filed a hand-written petition on November to. 2003. Pursuant to the
Court's request, I am filing this new Petition. I paid $9.00 for the first filing of this
Petition. I understand that the cost for filing is $3.00 per page. The new Petition I am
enclosing is two pages, plus the Proposed Decree, so there should be no additional
expense for filing. I am enclosing a copy of the receipt showing $9.00 previously paid
for this Petition.
Please notify me if any additional information is needed. Otherwise, I look
forward to hearing from you once the Decree has been signed.
Thank you for your assistance with this matter.
Yours truly,
~wLA-~
Richard A. Dengler
RADI
Enclosures
PETITION FOR GRANT OF LETTERS OF ADMINISTRATION
::t::'!wn~f)."Y.il ~'.-W:ao ~;; ~-o3-qjo
-
Register of 3illS for the ~
Deceased. County of 1 rn hc::>r{ in the
Social Security No. ~OLJ - D,3 - J B/O Commonwealth of Pennsylvania
The petition of the undersigned respectfully represents that:
Your petitioner(s), who is/are 18 years of age or older, appl IG~ for letters of administration
on the estate of
(d.b.n.; pendente lite; durante absentia; durante minoritate)
the above decedent.
Decendent was domiciled at death in _ Coumy, Pennsylvania, with I:. ~
h eX last family or principal residence at .ve., ~
(list stre t, number and municipality)
Dechdent, then LJ ~ years of age, died Uovemtxr -<;> ,19 0,3 ,
at Ll r~AId..l?nrg
Decendent at death owned property with estimated values as folllows: [) 7"'ir't
(If domiciled in Pa.) All personal property $ .L.A-I
(If not domiciled in Pa.) Petsonal ptopetty in Pennsylvania $ ~ ~.
(If not domiciled in Pa.) Personal property in County $
Value of real estate in Pennsylvania $
situated as follows:
Petitioner_ after a proper search h~ ascertained that decedent left no will and was survived by
the following spouse (if any) and heirs:
Name Relationship Residence
. fA J"'1/1L
THEREFORE, petitioner(s) respectfully request(s) the grant of letters of administration in the
appropriate form to the undersigned.
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OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA } ss
COUNTY OF (} Drt)6eR-l}qhd
.-
The petitioner(s) above-named swear(s) or affirm(s) that the I
statements in the foregoing petition are true and correct to the best
of the knowledge and belief of petitioner(s) and that as personal
representative(s) of the above decedent petitioner(s) will well and
truly administ." the estate according to law. . _~ ".
Sworn to or :J~ and subscribed ~QLlA<OQ ~ -
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~me this day of 't\' r:' II>
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No.::2/-0.E- 9~
Estate of -+1.:nF'l E 1)e:r>cr-1 e1Z , Deceased
GRANT OF LETTERS OF ADMINISTRATION
AND NOW n ATZ 6'" ~in consideration of the petition on
the reverse side hereof.. sa~ct~r proof ha~ p,esented before me,
lT IS DECREED that dl"lR-d f\ n eR.-
is/are entitled to Letters of Administration, and in accortl with such finding, Letters of Administration
are hereby granted to -I<'(c ,hiO.l"<c-J ~weh1'le~ -I
in the estate of 4=0nR E . ~rvrLeR.J
)Y-~{!!::-::~:tM5!Z/A"~~/~
FEES Register of Wills
Letters of Administration ..... $ 112//10
Short Certificates( ).......... $ /", ./'Jt::J) ATIORNEY (Sup. Ct. LD. No.)
~iatiOO ................ $
$ //")./T) ADDRESS
~ 0?:OTAL - $
Filed .............. A.D.~/'1::?Y
PHONE
H105.90S REV/OliO}'
This is to certify that this is a true copy of the record which is on file in the Pennsylvania Division of Vital Records in accordance
with Act 66, PL 304, approved by the General Assembly, June 29, 1953.
WARNING: It is illegal to duplicate this copy by photostat or photograph.
~ II~
Charles Hardester
State Registrar
3010125 NOV 4 !lID
No. Date
c2/-CJ~- 9~
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From the desk of
GEORGE E. HOFFER
~~(j~ Judge
To ct.
Date Subject
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. - D~ 2003
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYL V ANlA
ORPHAN'S COURT DIVISION
ESTATE OF: ANNA E. DENGLER CASE NO.
~ 1- 03 -q 30
DECREE
~ daYOf~.
AND NOW, this -I () ,2003, upon
consideration of the attached Petition, the Register of Wills is hereby directed to issue
Letters of Administration After Expiration of21 Years to Richard A. Dengler, Petitioner,
in regard to the Estate of Anna E. Dengler so that he may:
1. Administer the proceeds from the Estate of Susie Pozoic, from the sale of
the Property located in Susquehanna Township, Dauphin County Pennsylvania;
2. File the Appropriate Return; and
3. Pay any inheritance taxes associated with the proceeds.
BY THE COURT:
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. J.
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IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHAN'S COURT DIVISION
ESTATE OF: ANNA E. DENGLER CASE NO. 3D
~\-03~q
PETITION FOR ISSUANCE OF LETTERS OF ADMINISTRATION AFTER
EXPIRATION OF 21 YEARS
TO THE HONORABLE JUDGE OF SAID COURT:
1. Petitioner, Richard A. Dengler, Sr., resides at 7460 Moyer Road,
Harrisburg, P A 17112.
2. Anna E. Dengler, Petitioner's mother died November 8, 1963, survived by
his father George A. Dengler, who died intestate on November 23, 2002.
3. At the time of Petitioner's mother's death, the estate of Petitioner's
maternal grandmother was not settled.
4. Petitioner's grandmother, Susie Pozoic, died on February 5, 1961. Her Estate was
opened under Estate No: 285 of 1961, Orphan's Court Division, Dauphin County Court
of Common Pleas.
5. In the Estate of Susie Pozoic, there remained a certain piece vacant land of
approximately 37 acres on the West side of Paxton Church Road, in Susquehanna
Township, Dauphin County, Pennsylvania That property was sold on August 23,2003.
6. Jered L. Hock, Attorney for the Estate of Susie Pozoic has recently written
to all heirs requesting that estates of the deceased children of Susie Pozoic be opened so
that proceeds from the above-referenced sale of property may be distributed to such
~
estates. (Attached hereto as Exhibit "A" is the letter from Jered L: Hock requesting that
Petitioner open an estate).
7. It is the desire of Petitioner that Letters of Administration be issued to him
for the Estate of Anna E. Dengler, whose death occurred more than 21 years ago so that
the proceeds from the sale of land from the Estate of Petitioner's grandmother may pass
to the Estate of Anna E. Dengler, Petitioner's mother and furthermore, so that Petitioner
may administer those proceeds, file the appropriate tax return and pay any inheritance
taxes associated with the proceeds.
8. Petitioner is the only surviving immediate family member of Anna E.
Dengler. As stated above, Petitioner's father died intestate on November 23, 2002.
Petitioner had one sibling, Barbara Tratka who died December 9, 1984.
WHEREFORE, Petitioner prays Your Honorable Court to issue to him Letters of
Administration of the Estate of Anna E. Dengler so that he may administer proceeds from
the Estate of Susie Pozoic, file the appropriate tax return and pay any inheritance taxes
associated with the proceeds.
Respectfully Submitted,
Date: ( ( }, ~ I 0.3 _~~J a~
Richard A. Dengler
Petitioner
7460 Moyer Road
Harrisburg, P A 17112
(717) 469-0090
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October 17. 2003
\IN( :r 111M
;\;! II N.l/'lh I'n\1\1 ~In','l
Mr. JOl'lCph I)ozoic I~( l.li(l~ !t\(ltl
11.II'ri':"I.")'~ I'A 1711U-llllKl
Ms. Dorothy P07.oic Fissel '11/.~I,'l.l{IS'1
MI'. James P. Pozoic F.n; 71'7-~;\.1".1.17H
Mr. Stephen R. Pozoic Ulh.., Orfj",.s
, \.J...,i,d "iM''' M....h.111i,.","cr~
Estilte of George A. PO:l.oic (hushanc.l of Susie Po,,"oic) 71'1 (8,! 'llf_'" i'I,' 10'11 ......l..
clo JO!ieph Pozoic Mi'....r.<l.UI'I; ~ ~1I1'1".I~"11');
i'l" (.II~ ''\II1lI ;'II...:lll'l"I'.
FaJ))jly ofUcorge Po:r.oic, Jr., dccc.l.~cd
Mrs. JmlC POl:uic
· . ~ S U' (I" " . ,
I"':>. . usan . u uower no SClIl, llCUl auun~sJ
Ms. Debonlh Smith
ML George A. Pozoic (decca.~cd)
Mrs. bawn PO:loic
Ms. Michelle Achey (flOt sent. need address)
Family or Raymond G. Po:t.oic. dcc:cascd
Mr. Richard D. Pozoic
Mr. Raymond G. P01.oic, Jr.
Ms. Gina POi'.oic
Ms. Susan Pozoic
Family of SllSnn E. PO:f.oic Ol"cr~. dcccalscd
Mr. Ted OtVef<l (not sent. need address)
Mr. Ronald T. Olvera
Mr. AnthollyT. Olvera
F~lmily OrRO~N Pozoic. deceased
M,'S. Annie E. P07.oic
Ms. Cathy Antos
M!l. Brenda Rebuck
..amily of Anna Po?oic Dengler, deceased
Mr. GcorMe Dengler (deceased)
M-r':"Rich.\rd Denglcr (sun ()f Anna)
Ms. Bm'bnra A. Dengler Troika (dcccmotxl)
Mr. T'cter'l'raft(a
Mr. Kevin Trc1(ka I....".,. F. ( '.,,1
Mr. Dwayne Tl"cllka 1-:.lw.\r\11t ....n.ItIs.<. IV'
Mr_ Pcler Trafka h'r.,II..II.~''''
Sa,"",..\ I~ ~1i.h't'
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Re: ElIla1.e of Susie pozoic: Milt,N.ll,,,,,,,,,'in
I'm.,. .1. \"I.,..,1...w:4.~.
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DISTRIBUTION LIST
Est3te of Su~ie I~ozoic
Estate of George A. Po~oic Ms. Gina Pozoic Mr. Dwayne Tralku
C/U Mr. Joseph Pozoic 334 South Catherine Street 6175 Hocker I>rivc
3230 Reichert Road Middletown, PA 17057 Harrisburg. PA 17111
Ham,;burg. PA 17110
Mr. Joseph Po~.oic Ms. Susan PO:l'.oic Mr. Peter Troika
3230 Reichert Ro.ld 110 Cedar Hill Orivc 3183 Peters Mountain Road
J Iilrrisblll'g. P A 1711 () Pover. PA 17315 Halilax, PA 17032
Ms. Dorothy Pozoie Fissel Mr. Ronald T. Olvcm Ms. Sus.m Solth()wer
5'121 I.aroe Street 05 Kcmrcr Drive
Hamsburg. P A 17112 MarysvilJe. P A 17053 Georgia
Mr. James P. Pozoic Mr. AnthonyT. Olve"'d Ms. Michelle Achey
2116 Paxton Church Road 2000 Paxton Church Road
Harrisburg, P A 17110 Harri~burg, PA 17110 Palmyra. PA
Mr. Stephen R. PO'J:oic Mrs. Annie E. Pozoie Mr. Ted Olvera
2819 Shutt Mill Road 3M)() North Progress A venue
Harrisburg, P A 17110 Harrisburg. PA 17110 Millcrsburg. P ^
Mrs. June Pozoic Ms. Cathy Antes
(,56 State Street 2685 Pcnbrook Lane
Lemoyne, PA 17043 State College, PA 1()801
Ms. l)eborah Smith Ms. Urenda RchU(;k
2809 Crooked Hill Road 3600 Nonh Progress A venue
Harrisburg. P A 17 t 10 IJ3ITisburg. P A 1711 0
Mrs. DlIwn Pozoic Mr. Riehard Dengler
675 Keckler Road 7460 Moyer Road
Harrisburg. P A 17111 Harrisburg. PA 17112
Mr. Riehard D. Pozoic Mr. Pcter Tmfka
1820 Paxton Church Road 39 West Main Street
Harrisburg. PA 17110 Hummclstown. P A 17039
Mr. Raymond G. Pozoic. Jr. Mr. Kevin Trulka
334 South Catherine Street 7121 Devonshire J leighL.. Road
Middletown, P A 17057 Harrisburg, PA 17111
29071111-1
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To the F;.lfuily :l1ld F;.\mily-in-I:\w of Susie I'uz()ie:
As you m.,y know, the rCJI cRtilte in Sll~quchannn Township of the Estelle ofSURie Pnzoic was
sold within the past seven,1 weeks. Since lhe, we have pursued certain research un pertinent
Ill~lllcrs ~md ure now plensed tt) advi~ as (oll~)w:<;.
As you m:lY also know, uver the years there h.\Vc bccn muny uttcmpts to sclllhat land, all of
which caDle to no avail. In the present sale. the gro..."Sl>r;ce W:l.'l $620.0(.4. From that. there were
dcducted realty transfer tax. aamounL.. owed to Dauphin County Tax Claims because of seven
ye.1f'S' rollback in prcrcrcntiul"clc.lIl mH.\ green" lax treatment, and olher cstutc related expenses,
a.<; well .\S iCes.
It ~hould be notoolhat no real estatc commission was paid becausc tllC Adminislnltor, Stephen
Pozoic. was able to ncg,oti,lte the ~'lle without using :l hrokcr:lge ,;crvicc. The s<\Vings to the
ESUlle because of this is probahly in the nmgu ofS35,OOO to $40,000.
In addition. the Estate has on uccount the sum ofapproximalcly $6.000, which the Estate was
ullowcd to retain from nn expired option oftwo years ag.o. when a potential purchaser did nul
follow through with a sale. At that time, the gro~s sale price would have been $545,820,
prJctically $75,000 less than the CUITeRt gross price of $620,064.
Thu.';, at preNCnl. after all fee.Ii are paid, there will be ClI>I>roximatelyone-hatfmillion dollars to
distribute. ^ fuller detailed accounting will be provided in the near future.
As you may recall, Mrs. Po:r.oic died intestate (without a will). She was survived by her husband
George. who, under the law ofPcnnsylvania, is entitled to 113 ofhCT 6.'ltale, which he would have
takelll\ad be continued to live and which is ROW payable to his estate. Mrs. Pozoie was also
survived by nine children. four arc still living, and each ofthem wiIJ receive 2/27 of tile estate.
In the case of the five dec:ea.t;ed children, eac;h ofthe.ir estates will likewise receive 2/27. In each
of these cases, a chock for 2/27 of the nct proceeds will be made to the estate afthe deceased
child of Susie P07..oic. The Administrator/Executor oCtile deceased child can then detennine
haw distribution is to he made.
PI~,~c nole further that when Su~ie died in 19(, I. the real estate wa.~ inventoried ami apprcli:;cd at
$14,400. Thus., on a'sale of a gross price ofS620,064,lcss deductible ex.penses, there will bc
very significant capilalgains to report for income tax purposes.
Pursuant to IRS requirements, it will be the duty of ~ch of the ten distributccs or groups of
dislributccs (four living children of Susie, the }O':Ktates or heirs of the five deceased children, and
the Hst"lte of Susie's husband George) to pity the cupital gains lax. from that share.
I ASk thalthc four ehildrm of Susie P01.oic who survive provide me, ill their own handwriting,
their social security number and their name as it is set forth on their social soourily card. I ask
that the Executon or Administrators of the estates ofth~ deceased children or Susie Pozoic and
2110'7119.1
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Ilei!':,: of Susie Pu;r.oic
October 17,2003
P.Ir,C 2
Cllll ^dmioislmtor/EKocutor orCicorgc P01.0ic I~roviuc me in writing their rcspcclivc CSlutc EI
Numhers (isl"ucd by the IRS) n:s SOOIl as possihle.
Also. I ask the families ur dcc:ea.<;ed children of Susie I.oy.oic In call my secretary, Angic MilicI',
with addresses of family melllbcrs fOf' whom no addresses arc at prClOlt available to use. Plca'iC
al~) provide any COITCCtinn.4i or UI)&)aI~. We believe we have included all names, but we
certninly want to know if there arc any omissions. Plca.'ic check Ihe distribution list included
with this Idler.
I.I~~ nole: if}'\lU are not a child orSusie PnY.c.lic. the raelthat you received a countcrp:u1 of this
Jetter docs not mean ilutomalically that )'00 are an heir_ The five deceased children were hcin>;
whoever are the heirs o(thcsc dcccu.'>t.-d children will receive lheir share.. We lell it bcslto advise
all of you orlh~ matters. so that inhere arc alrcildy Executors or Administrators o'-Susie's
decea.~ children. those Executors or Administrators can he in to\lch with us. and irthere arc
not, so that Executors or Adminislralnrlil will soon be appoinled and notify us oflhcir
ctPI)()intrncnl right away.
As soon a... we receive the names of the Executors or ^dmini~rators oftbc deceased dlildrcn. we
will prepare releases fOf' those Executors or Administrat.ors and rhe four surviving children and
the Administrator of George Po7.oic (Susie's late husband) to sign. The funds in Susie's CHtale
account will he disbursed as soon as all the releases arc signed and returned. signifying an
agreelncnt as to distribution of proceeds. This wil J be much more expedient and less cxpensive
than having to file an accounl with the ~urt. which we would be required to do if there were no
fitfuily agreement
We hope tn here from the appropriate parties just as soon a... practicable. Thank you.
Very tru Iy yours.
MI~r~ER. WICKERSHAM. KNAUSS..&. ERR. P.C.
~ ~ .~~ Ii J I {.;
~ ' tt ,,}.. if.' ,.. :......"...<""-l..- ~.;"
\.' ,'. '- ,...';',-";'" - ': '. ,/.. '., ......~ .".\....-
Jcn.:d L. Hock
JLH/amm
Endosutc
l.'IO'Iol'}-1
-.
.
. .
Mr. and Mrs. Richard A. Dengler
7460 Moyer Road
Harri.sburg, PA 17112
(717) 469-0090
November 9, 2003
Cumberland County Courthouse
Register of Wills
1 Courthouse Square
Carlisle, P A 17013
Re: Estate of Anna E. Dengler
Date of Death: 11-8-1963
Dear Sir/Madam:
I am the son and only living immediate family member of Anna E. Dengler who
died intestate on November 8, 1963. A Certified Copy of her Death Certificate is
attached hereto.
I am writing to request this Honorable Court to allow me to open the Estate of
Anna E. Dengler for the sole purpose of allowing proceeds from a litigated estate of Anna
E. Dengler's father to pass through to her estate.
Attached is a copy of correspondence from Jered L. Hock, Esquire of Metzger
Wickersham, attorney for the administrator of the Estate of George A. Pozoic (husband
of Susie Pozoic), (Anna E. Dengler's father and the estate that has recently settled)
requesting that an estate in her name be opened. My father, George Dengler died on
November 23,2002. My sister, Barbara Ann Trafka died December 9, 1984, therefore
leaving me the only living direct decedent.
Thank you for your attention. I look forward to hearing from you.
Very truly yours,
~O I)~.
Richard A Dengler
RAD
Enclosure
Z- ~ ~b~ -\- ~ \\
,.^....-. .-.---...-.... --~
r-
-----~- --.-
RE\L151JO EX (&OO) REV-1500 OFFICIAL USE ONLY
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE INHERITANCE TAX RETURN FILE NUMBER q30 __
DEPT. 280601 I~ L-~3
HARRISBURG, PA 17128-0601 RESIDENT DECEDENT
, OOUNlY COOf, YEAR . NUMBER
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) . SOCIAL SECURITY NUMBER
l- e 04 -03 - 1 10
z
W THIS RETURN MUST BE FILED IN DUPUCATE WITH THE
C
W REGISTER OF WillS
0 ---.
W
0 ~
w 2, Supplemental Return L-J oJ. . 'Il;il11011 luc::r F'\tJIUIIl (08t801'088UljJI1UrlU tJ..13--82)
I-
:.:!~ D 4a, Future Interest Compromise (date of death after 12-12-82) D 5. Federal Estate Tax Return Required
uO::u
wl!io D 7. Decedent Maintained a Living Trust (AllllCh copy of Trusl) Q 8. Total Number of Safe Deposit Boxes
%a::-1
ulLm
~ D 10, Spousal Poverty Credit (dale of death belwgen 12-31-91 and 1-1-95) D 11. Election to tax under Sec. 9113(A) (AttaohScl1 0)
COMPLETE MAILING ADDRESS ~ J
-, 4lDO \'{\~er oa.
, ~("',~burS I p~ I~ \\ 2...
..........
i,.:.J
::~. E ONLY -
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
3, Closely.Held Corporation, Partnership or Sole-Proprietorship (3)
4. Mortgages' & Notes Receivable (Schedule 0) (4) .$ ,." ~;.:-
'..
5. Cash, Bank Deposits & Miscellaneous Personal Property (5) ~1~.Q"1-: t,)
Z (Schedule E) ...~~
--'
0 6. Jointly Owned Property (Schedule F) (6)
S o Separate Billing Requested
;:) 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) _......--._---...~--
I- (Schedule', G or L) (8ft' ~.~tD.ql-
-
D. 8. Total Gross Assets (Iotal Lines 1-7)
c(
0 ~I~C\.DD
w 9. Funeral Expenses & Administrative Costs (Schedule H) (9)
0:::
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) ".
. ,1'1. Tota! Deductions (total Lines 9 & 10) (11). . ':ri-i~~~
12. Net Value of Estate (Line 8 minus Line 11) . (12)
.
13. Charitable and Governmental BequeslslSec9113'T~sts for which a~ eleCtion t~ tax has not bee~ ' (13)
made (Schedule J) ..$
14. Net Value Subject to Tax (Line 12 minus Une 13) (14) 3\" qq"=l-.~
SEE INSTRUcnONS ON REVERSE SIDE FOR APPUCABLE RATES
Z 15. Amount of Une 14laxable atlhe spousal tax
0 x ,0 2... (15) 2.13.32-
~ rate, or transfers under Sec. 9116 (a){1.2}
x .0 2.. (16) 4 d.~ . 1,,4
.... 16. Amount of Line 14laxable at lineal rate
;:)
D. 17. Amount of Line 14 taxable al sibling rate x .12 (17)
:&
0 18. Amount of Line 14laxable at collateral rate x .15 (18) f
0
~ 19. Tax Due (19)~1~.~ loE,q.qJp
Decedent's Complete Address:
I~~S I
3 odC..Q.w '.~-L. . 'C<
criY-~h1'lni~, ISTATE ea I"" I~ .
Tax Payrner,lts and Credits:, '
1. Tax ~ue (Pag~ t Line 19) '. ' . . "; , .' ; (1), . l.o'?'9.q<.p
2. CredltslPayments '
A. Spousal Poverty Credit
B. Prior Payments . .. . . . ~ . .
C. Discount
'. T~~I Credlts~ A+ B + C.).. . (2), ,0
3. InterestlPenally if applicable .
D.lnterest
E. Penalty
TotallnterestJPenalty ( 0 + E ) (3) a
4. If Line 2 is greater than Line 1 + line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 Une 20 to nlquest a nlfund (4) D
5. If Line 1 + line 3 is greater than line 2, enter the difference. This is the TAX DUE. (5) ~ 3'L9 l.D
A. Enter the interest on ~ ~,due., " , . . .' . , , . .' (~) . ;'0. Cl:)
. .. ~ I
B. Enter the tQtal of.UnCl 5 t 5A. ;This)s thesALANCE. DUE:,' . . .. (58) Lp '9~ lD
Make Check Payable to: REGISTER OF WILLS,. AGENT
. . ,-'" .." ~
", t"" 1" i, +. +.,," .".
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Ves No
a. retain the use or income of the properly transferred;.......................................................................................... 0 I
~. retain the right to designate who shall use the property transferred or its income; ............................................ 0
II retain a reversional)' interest; or...."'+........,......................................................................................................... 0
d. receive the promise for lif& of ~ither p~yrrients, benefits or care? ...................................................................... 0
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? ................................."'.......................................................................... 0 iii
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ...........'" 0 jg
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
,contains a benefi~al)' desigpa~on? ........................................................................................................................ 0 IJl
IF THE ANSWER~TO ANYOFllIe ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
Under penalties of perjury, I dedare that I have examilllld this return, including accomppnyil1ll scl)edul8s and stalBments. and to the best of my knowledge alld belief, " is true. oorrec:l and complete.
DeclaraUOIl of praparer other than the peISOIlal represenlafive is based on an illformation of which preparer has any knowledge,
~~tr~Q~S:;v:G~ETURN DATE ~ ~
ADDReSS" . ...., , ~
-:lY~O'; ~ Nl~rr;.sbu{g PA l-=f lId..
SIGNATURE OF PREPARER ER THAN REPRESENT A IVE I DATE
ADDRESS: . 'j ;' .
For dates of death Ollar aftet July .1,.1994 and before Janual)' 1, 1995, the tax rate lrj!po!l9d 'on the net vl;Ilueof transfers to or for the use of the surviving spouse is 3%
[72 P.s. ~9116 (l;I)(1.1~ (i)J. . ",' ,".' .
For dates of death ~ crafts.. Januaty 1, 1995, the tax rate inlposed on the n~l valtJe bf'lransferS 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 slaMaI)' requirements for disclosure of assets and filing a tax return are stin applicable even If
the surviving spouse is the only beneficiaI)'.
For dates of death 00 o( after July 1, 2000:
Th, tax rate. imposed"on the net value of ~nsfers from a deceased child twenty-{)Oe years of age or younger at death to or for the use of a natural parent, an adoptive paren~
.or a stepparent at the G1iildi&O% [72 P.S. ~9116(a)(1.2)].
The tax rate imposed on the net value of lransfecs 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 OIl the net value of transfers to or for the use of the decedenfs 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.
~,~".,," '* SCHEDULE E
COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, & MISC.
INHERITANCE TAX RETURN PERSONAL PROPERTY
RESIDENT DECEDENT , I
ESTATE OF FILE NUMBER
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 VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. :D\~', blA..-\lor) 'De:.cederrl ~ fl\~'5 & 3t6J~.q':l
\J..:),",C di-e.d . \Q\o\ . A~ ~-th<~+
lV'"
\"p ~~Ou:)'''3 a.. ~+ ~ ',I\\'o-\ne..
decedent's Z::stcct-e ~O\ L.j -t;-o LJ
is Q\\a..ch-ed ~.
TOTAL (Also enter on line 5, Recapitulation) $ B~. q-=\-
(If more space is needed, insert additional sheets of the same size)
REV-1511 EX+ (12-99) _
* SCHEDULE H
COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES &
INHERITANCE TAX RETURN ADMINISTRATIVE COSTS
RESIDENT DECEDENT
,
ESTATE OF FILE NUMBER
~\er , PrnnQ. t.
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A FUNERAL EXPENSES:
L '1::.., mmerman- (:\uer1=u.t'\eraJ \,4bQ,OD
\-\tMe
t\ead.~~ ( DUJ"O\a..8<:'cl '\ Y\ \C\Bb ) .$ 5c:O. DO
B. ADMINISTRATIVE COSTS:
1_ Personal Representative's Commissions ::F
Name of Personal Representative(s) _'\{.\ chard ~ er
\ .CU:o .DO
Social Security Number(s)/EIN Number of Personal Representative(s)
Street Address 14~O ffic'ler Q.oa..d
City \. bur State -2:B- Zip ~
Year(s) Commission Paid: ot :;\-
2. Attorney Fees "Da.V"l4 lY\', \\er ~'Q. . _+ PuAccl\ ~~T -$lJloOO .D'D
, J \-\a..U..u-J
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
CI,imMt ~~ ~ $\ JbOD.OO
Street Address - ~r .0. & ~CO
City Lo,\~ ,,., \\e. , State ~ Zip , 1-04-::t
Relationship of Claimant to Decedent "Ll'5 'o~ .$10.00
4. Probate Fees ~e.s'o\c.r trt \.p\ \ \~
.$ &:0,00
5. Accountant's Fees
6. Tax Return Preparer's Fees .$C\ . OD
7. S~ eer~C&.~
~. 'De.a..."*, Cer-h~c:.~ .$10.00
TOTAL (Also enter on line 9, Recapitulation) ,00
(If more space is needed, insert additional sheets of the same size)
..."'.."'....
BLUE CHIP FEDERAL SEE REVERSE SIDE FOR IMPORTANT INFORMATION
REGARDING YOUR RIGHTS TO DISPUTE BilLING
CREDIT lJNION ERRORS OR QUESTIONS ABOUT YOUR ELECTRONIC TRANSFERS
5050 DERR'f STREET
HARRISBURG, PA 17111 ft
PHONE (717) 5643081 FAX (71 7) 564 1409
o NCUA
ElkCh merrtJi,r noun! federall, Ins,,~d In $100000
2,1.3101 AV O.2788497S011.pbr4115bSr1_9 1-1
1...111...1...1111.11..1.11.1..11...1..1..11...11..11...1.1111
ESTATE OF ANNA E DENGLER
7460 MOYER ROAD ACCOUNT NO. 10766 PAGE 1
HARRISBURG PA 17112.9086
STATEMENT PERIOD
FROM 04-01-04 TO 04-30-04
LOOKING TO DO SOME HOME IMPROVEMENTS THIS SPRING? OR DO YOU
HAVE A WeDDING OR COUEGE TUITION COMING UP THIS YEAR?
CHECK OUT OUR HOME EQUITY LINES OF CREDIT. THE RATES AND FEES
ARE VERY ATTRACTIVE DURING MAY AND dUNE.
......:r...l~..=---'II:la.:_.. ~.. :l1111...1:...~t:r...l~.. :1-...
DATE DESCRIPTION AMOUNT BALANCE DATE DESCRIPTION AMOUNT BALANCE
04-01 PREVIOUS BALANCE .00 I 04-05 DEPOSIT 5.00+ 5.00
04-05 NEW SHARE .00 .00 04-30 NEW BALANCE 5.00
DIVIOEND YTD .00
......:r...l:..-...'II...:~: ":r."l~"=-IJ:.r..l."'''
DATE DESCRIPTION AMOUNT BALANCE DATE DESCRIPTION AMOUNT BALANCE
04-01 PREVIOUS BALANCE .00 I 04-05 DEPOSIT 38,831.97+ 38,831.97
04-05 NEW SHARE .00 .00 04-22 If 100 350.00- 38,481.97
04-30 NEW BALANCE 38,481.97
DIVIDEND YTD .00
CHECK NUMBER RECAP
DATE CHECk AMOUNT DATE CHECK AMOUNT DATE CHECK AMOUNT DATE CHECK AMOUNT
04-22 100 350.001
TOTAL CHECKS: 1
........__If...:~.~I:I.I:~l.i'......I~.
APVE = ANNUAL PERCEZIAGE VIELD EARNED
*TOTAL VTD DIVIDENDS INTEREST* TAXABLE: .00 DEFERRED: i .00 ~
*TOTAL VTD FINANCE C ARGE* NON-MTG: .00 MORTGAGE: .00
PLEASE RETAIN THIS STATEMENT FOR YOUR TAX RECORDS,
. , .
REV-1513 EX+ (9-00. SCHEDULE J
COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES
INHERITANCE TAX RETURN
RESIDENT DECEDENT I
.
ESTATE O~ \ -An E. FILE NUMBER
\q 1 ef' , n '^- .
......., RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under
Sec. 9116 (a) (1.2)] cr.e..--\n., ,d ~
1. Geor~ A. ~\er St>ou. 'Sa..\
.
,~
2. K\cl\ard ~.~\er 1..: \n~o...\ R5idu.ar~
one. ~\,cl 0'-
" n\es\-o.:k..
3. 'furba.ra. f\. \ro..~'(O- l(n<a...\ r$id.~
on<. --\ni-d
")~a.-+e.
res.ld~
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET
II NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX is NOT BEING MADE
L
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
1.
TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTiONS ON LINE 13 OF REV-1500 COVER SHEET $
(If more space is needed, insert additional sheets of the same size)
r
COMMONWEALTH OF PENNSYLVANIA REV.1162 EX(11-96)
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT,280601
HARRISBURG, PA 17128-0601
PENNSYL VANIA
RECEIVED FROM: INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO. CD 004047
.:-r;':;:>DENGlER RICHARD A
7460 MOYER ROAD
HARRISBURG, PA 17112
:~@~ ACN
ASSESSMENT AMOUNT
CONTROL
NUMBER
hnuh fold --...---..._-- --------
101 I $639.96
ESTATE INFORMATION: SSN: 204-03-1 810 I
FILE NUMBER: 2103-0930 I
DECEDENT NAME: DENGLER ANNA E I
....,.
DATE OF PAYMENT: 06/14/2004 I
POSTMARK DATE: 06/04/2004 I
COUNTY: CUMBERLAND I
:~':.:' ~"~,!
DATE OF DEATH: 11/08/1963 I
I
TOTAL AMOUNT PAID: $639.96
REMARKS:
CHECK# 103
INITIALS: JA
. SEAL RECEIVED BY: GLENDA FARNER STRASBAUGH
.'- REGISTER OF WillS
REGISTER OF WILLS
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Richard A. Dengler ,<'.." ~". ,-
7460 Moyer Road cQ t ~..~
Harrisburg, PA 17112
1O.JT4LSHf'rllCN
J
8886 .."-"
17128
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Commonwealth of Pennsylvania , '-.
__.1
Department of Revenue c..: ,;:_
Department 280601
Harrisburg, PA 17128-0601
P-I-() 3-qJ()
r
DEX55 (9-93) *'
COMMONWEALTH OF PENNSYLVANIA BUREAU- OF INDIVIDUAL T A)(
DEPARTMENT OF REVENUE
. Dear Register of Wills:
Enclosed you will Find: check(s) D documents(s) which were reteived by the Department of Revenue in errc
These may be processed according to normal procedures.
REMINDER: The POST MARK DATE on envelope attached to any checks enclosed must appear on yo
OFFicial Receipt. .04 JLii i 4 !, ::: :CL)
Thank you. .
,$incerely,
: J~~;f Murphy, Chief
Inheritance Tax Division
21-Q3-<i3D (717) 787.6201
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COMMONWEALTH OF PENNSYLVANIA REV-1 162 EX(1 1-96)
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
PENNSYLVANIA
RECEIVED FROM: INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO. CD 004553
DENGLER RICHARD A
7460 MOYER ROAD
HARRISBURG, PA 17112
ACN
ASSESSMENT AMOUNT
CONTROL
NUMBER
nnnn lold nnn__n __nnn
101 I $6.30
ESTATE INFORMATION: SSN: 204-03,1810 I
FILE NUMBER: 2103-0930 I
DECEDENT NAME: DENGLER ANNA E I
DATE OF PAYMENT: 10/27/2004 I
POSTMARK DATE: 10/15/2004 I
COUNTY: CUMBERLAND I
DATE OF DEATH: 11/08/1963 I
I
TOTAL AMOUNT PAID: $6.30
REMARKS:
CHECK#106
INITIALS: JA
SEAL RECEIVED BY: GLENDA FARNER STRASBAUGH
REGISTER OF WillS
REGISTER OF WILLS
IN RE: ESTATE OF IN THE COURT OF COMMON PLEAS
ANNA E. DENGLER, CUMBERLAND COUNTY, PENNSYL V ANlA
Deceased.
SSN: 204-03-1810
NO. ,J,D03-coq30
STATUS REPORT UNDER RULE 6.12
Pursuant to Rule 6.12 ofthe Supreme Court Orphans' Court Rules, I report the
following with respect to the completion ofthe administration of the above-captioned estate:
1. The administration is not yet complete.
2. It is estimated that the administration will be complete by the end of the
calendar year 2004.
3. A personal account is being filed simultaneously with this Report.
4. An informal account was not previously given to the parties at interest.
5. On or about April 17, 2004, Notice of Appointment of Personal Representative
was sent to all parties at interest. On that same date Personal Representative personally met
with three of the four potential heirs to the estate and advised them that they would need to
open an estate for their mother, Barbara Trafka, an heir to this estate.
6. Notice of the same was sent via certified mail to the fourth party.
7. On or about June 1,2004, an Inheritance Tax Return was filed with the PA
Department of Revenue seeking leniency against the payment of delinquent inheritance taxes
by the estate in light of the fact that the inheritance was only received by the estate in March of
2004. No distributions were made from this estate pending a response from the P A
Department of Revenue on whether or not delinquent taxes were to be paid.
8. On October li, 2004, the PA Department of Revenue responded stating that
no delinquent taxes were to be paid in light of the circumstances surrounding the inheritance by
the estate.
9. Accordingly, distributions are ready to be paid in the following amounts:
{Y) A. The Estate of George Dengler $10,452.67
I
- B. Richard Dengler $10,452.67
'"..-)
C. The Estate of Barbara Trafka $10,452.67
-,
:-' _.-'
to. On this date this Personal Representative is Petitioning this Court for Letters of
Administration for the Estate for George Dengler. Upon granting of this Petition by this Court,
the above distribution will be made to the Estate of George Dengler.
11. Despite repeated attempts by this Personal Representative encouraging the
descendants of Barbara Trafka to open an estate, an estate has not been opened at this time.
Therefore, no distribution can be made to her estate at this time. Personal Representative
hereby seeks direction from this Honorable Court on how to proceed with finalizing this
estate.
12. Once the issue of Barbara Trafka's estate is resolved, this estate can be closed.
~.~
~D Q ~~.
Richard A. Dengler
7460 Moyer Road
Harrisburg, PA 17112
(717) 469-0090
Personal Representative
Date:
111:})o,!
COMMONWEALTH OF PENNSYLVANIA REV-1162 EX(11-96)
DEPARTMENT OF REVENUE
BUREAU DF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
PENNSYLVANIA
RECEIVED FROM: INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO. CD 004047
DENGLER RICHARD A
7460 MOYER ROAD
HARRISBURG, PA 17112
ACN
ASSESSMENT AMOUNT
CONTROL
NUMBER
-------- fold --~------- ----~~--
101 I $639.96
ESTATE INFORMATION: SSN: 204-03-1 810 I
FILE NUMBER: 2103-0930 I
DECEDENT NAME: DENGLER ANNA E I
DATE OF PAYMENT: 06/14/2004 I
POSTMARK DATE: 06/04/2004 I
COUNTY: CUMBERLAND I
DATE OF DEATH: 11/08/1963 I
I
TOTAL AMOUNT PAID: $639.96
REMARKS:
CHECK#103
INITIALS: JA
SEAL , RECEIVED BY: GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
TAXPAYER
Mr. and Mrs. Richard A. Dengler
7460 Moyer Road
Harrisburg, P A 17112
(717) 469-0090
April 17, 2004
VIA FIRST CLASS MAIL
Peter Trafka, Sr.
39 West Main Street
Hummlestown, P A 17036
~ HAND DELIVERY 1.') \. I
Kevin Trafka
7121 Devonshire Heights Road \ "," .""....
"II.' ..>,
Harrisburg, PA 17111 i
VIA HAND DELIVERY
Dwayne Tratka
6175 Hocker Drive
Harrisburg, P A 17111
VIA HAND DELIVERY
Peter Tratka, Jr.
705 Erie Drive
Dauphin, PA 17108
Re: Estate of Anna E. Dengler
Dear Gentlemen:
Attached is a Notice of Appointment of Personal Representative. As you can see,
I have been appointed personal representative of my mother's estate.
I will be filing a certification with the Cumberland County Register of Wills that
you have received this notice within the next ten days.
Sincerely,
Richard A. Dengler
RAD/jmb
Enclosures
MR. AND MRS. RICIlltRD A. DENGLER
7460 MOYER ROAD
IlA.RRlSBUR6, Pit 17112
(717) 469-0090
June 4,2004
Peter Trafka, Sr.
39 West Main Street
Hummelstown, P A 17036
Kevin Trafka n /
7121 Devonshire Heights Road f Or-.,.
Harrisburg, P A 17111 w . ....\' .
~. ...." ~
'. : . . ,;t..?' "
Dwayne Trafka "
6175 Hocker Drive
Harrisburg, P A 17111
Peter Trafka, Jr.
705 Erie Drive
Dauphin, P A 17108
Re: Estate of Anna E. Dengler
Dear Gentlemen:
Please allow this letter to serve as a status update on the above-referenced estate.
I have recently filed an Inheritance Return on behalf of my mother's estate with the PA
Department of Revenue. I am awaiting the Revenue's acceptance of this return. I am
advised that this could take 8-12 weeks. Upon my receipt of the Department of
Revenue's approval ofthe inheritance return, I will be in a position to make distributions
to both my sister's and father's estates. Under Pennsylvania law, Pete, as Barb's
husband, must Petition the court to administer her estate.
Pete, Sr., I have attempted to contact you on several occasions to discuss this
situation, but you have not returned any of my phone calls. Although it is not my
decision to make, Kevin, Pete and Dwayne deserve to have Bobbie Ann's estate given to
them in three equal shares. Unfortunately, I have been advised by my attorney that the
money the boys deserve to have from their mother's estate legally passes to you. I am
taking this one final opportunity to plead to you to sign a renunciation over to the boys so
that they can receive the share oftheir mother's estate. A renunciation ofthe duties as
personal representative of her estate can also be delegated to one or all ofthe boys so that
you do not have to contribute any time or effort to her estate.
Pete, Sr., I am enclosing a copy of a renunciation form which will allow one or all
of the boys to open Bobbie's estate. You can sign it and send it to the boys. Once the
estate is open, it will then be up to one or all of them to hire an attorney to draw up
paperwork for you to renounce the estate's proceeds to the boys.
I have tried to do everything I can to help the boys, but under the law you hold all
of the cards. Again I ask that you please do the right thing by signing the proceeds over
to the boys.
To Pete, Kevin and Dwayne; once the Department of Revenue accepts the
Inheritance Return for my mother's estate and I am in a position to pass the inheritances
to your mom's estate and my dad's estate, you will be entitled to a portion of my dad's
estate. Once his Inheritance Return is filed and accepted any proceeds, after expenses,
will be split up and each of you will receive 1/3 of half of his estate.
It will probably take several months to complete the estates of my mother and
father. I suggest that the sooner you four get together and figure out Bobbie's estate, the
better off you will be. I anticipate hearing back from the PA Department of Revenue by
August or September. By then you should have an estate opened for your mom.
Please call me if you have any questions. Pete, Sr., I welcome your telephone call
so that we can discuss how to distribute Bobbie Ann's estate to the boys. If you agree to
the same, I would be willing to pay the attorney's fees to draw up the paperwork
renouncing your distribution to the boys out of my share of the proceeds from my
mother's estate
Rich
IN RE: ESTATE OF IN THE COURT OF COMMON PLEAS
ANNA E. DENGLER, CUMBERLAND COUNTY, PENNSYLVANIA
Deceased.
SSN: 204-03-1810
NO. 9006-- DOQ3D
ACCOUNTING OF THE ESTATE OF ANNA E. DENGLER
Distribution to the Estate: $38,836.97
Inheritance Taxes ($639.96)
Funeral Expenses ($1,900.00)
Personal Representative Commission ($1,900.00)
Attorney's Fees ($1,600.00)
Family Exemption ($1,000.00)
Pro bate Fees ($70.00)
Accountant/Tax Preparer's Fees ($350.00)
Short Certificates ($9.00)
Death Certificate( s) ($10.00)
Estate to be distributed to heirs: $31,358.01
Distributions:
Estate of George Dengler $to,452.67
Richard A. Dengler $10,452.67
Estate of Barbara Trafka $10,452.67
Total Remaining in Estate after Distributions $0.00
* Attached to this Accounting is a copy of the Filed and Approved Inheritance Tax Return
r
II
,
'\\..~\J - RSo ~
COMMONWEALTH OF PENNSYLVANIA '*
BUREAU OF INDIVIDUAL TAXES DEPARTMENT OF REVENUE .. .
INHERITANCE TAX DIVISION .
PO BOX 280601
HARRISBURG PA 17128-0601 NOTICE OF INHERITANCE TAX
. APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
. . OF DEDUCTIONS AND ASSESSMENT OF TAX REV-1547 EX (12-971 PC
DATE 10-04-2004
ESTATE OF DENGLER ANNA E
DATE OF DEATH 11-08-1963
FILE NO. 21 03-0930
COUNTY Cumberland
RICHARD A DENGLER '0/1 ri':1. 1 r; [) ') :!: 7ACN 101
7460 MOYER RD '-t wU ~'. '- ,
HARRISBURG PA 17112 ~~, , I Am"" ..mltlo' I
\,o\'r
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
Register of Wills
Cumberland County Courthouse
Carlisle, PA 17013
CUT ALONG THIS LINE Q RETAIN LOWER PORTION FOR YOUR RECORDS ~
. -RE'ii~1547 EX -(Olf-97fpc - - - - - - - - - - - - - }<i otic-e "CfF -IN..iERfi A-Nce-tA5( AP-PRAis"eMeNt~ -ALL.OWANCEf OR- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - --
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF DENGLER ANNA E FILE NO. 2103-0930 ACN 101 DATE 10-04-2004
TAX RETURN WAS: ( D) ACCEPTED AS FILED ( ~) CHANGED SEE ATTACHED NOTICE
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A) (1) 0.00 NOTE: To insure proper
2. Stocks and Bonds (Schedule B) (2) 0.00 credit to your account,
3. Closely Held Stock/Partnership Interest (Schedule C) (3) 0.00 submit the upper portion
4, Mortgages/Notes Receivable (Schedule D) (4) 0,00 ofthis form with your
5. Cash/Bank Deposits/ Misc. Personal Property (Schedule E) (5) 38,836.97 tax payment.
6. Jointly Owned Property (Schedule F) (6) 0,00
7. Transfers (Schedule G) (7) 0,00
8. Total Assets (8) 38,836.97
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm, Costs/Misc, Expenses (Schedule H) (9) 6,839,00
10- Debts/Mortgage Liabilities/Liens (Schedule I) (10) 0,00
11. Total Deductions (11) 6.839,00
12, Net Value ofTax Return (12) 31,997,97
13, Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13) 0.00
14, Net Value of Estate Subject to Tax (14) 31 ,997,97
NOTE: If an assessment was issued previously, lines 14, 15 and/or 16,17 and 18 will reflect figures
that include the total of ALL returns assessed to date.
ASSESSMENT OF TAX:
15, Amount of Line 14 at Spousal rate (15) 0,00 X .00 0,00
16. Amount of Line 14 taxable at Lineal/Class A rate (16) 31 ,997.97 X ,02 639,96
17. Amount of Line 14 taxable at Sibling rate (17) 0.00 X ,12 0,00
18- Amount of Line 14 taxable at Collateral/Class B rate (18) 0,00 X .15 0.00
19. Principal Tax Due (19) 639.96
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+)
DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID
04-05-2004 WRITEOFF 0,00 1,510.59
06-04-2004 CD004047 0.00 639-96
BALANCE OF UNPAID INTEREST/PENALTY AS OF 06-05-2004 TOTAL TAX CREDIT 639,96
BALANCE OF TAX DUE 0,00
INTEREST 6.30
TOTAL DUE 6.30
* IF PAID AFTER DATE INDICATED, SEE REVERSE (IF TOTAL DOE IS LESS THAN $1, NO PAYMENT IS REQUIRED.
FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DOE IS REFLECTED AS A CREDIT (CR), YOU MAY BE DOE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
Vl.
. -
RESERVATION: Estates of decedents dying on or before December 12, 1982 - 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 lawful Class B (collateral) rate on any such future interest.
PURPOSE OF
NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 21 of 1995, (72 P.S. Section 9140).
PAYMENT: Detach the top portion of this Notice and submit with your payment to the Register of Wills printed on the reverse side. Make check or money order
payable to: REGISTER OF WillS, AGENT,
REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania
Inheritance and Estate Tax (REV-1313). Applications are available at the Office of the Register of Wills or any of the 23 Revenue District Offices, or by
calling the special 24-hour answering service numbers for forms ordering: In Pennsylvania 1-800-362-2050, outside Pennsylvania and within local
Harrisburg area (717) 787-8094, TDD# (717) 772-2252 (Hearing Impaired Only).
OBJECTIONS: Any party in interest not satisfied with the appraisement, allowance or disallowance of deductions, or assessment of tax (including discount or interest) as
shown on this Notice must object within sixty (60) days of receipt of this Notice by:
-written protest to the PA Department of Revenue Board of Appeals, PO Box 281021, Harrisburg, PA 17128-1021, OR
--election to have the matter determined at audit of the account of the personal representative OR
--appeal to the Orphans' Court.
ADMINISTRATIVE
CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post
Assessment Review Unit, PO Box 280601 Harrisburg, PA 17128-0601 Phone (717) 787-6505. See page 3 of the booklet "Instructions for Inheritance Tax
Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors,
DISCOUNT: If any tax due is paid within three (3) calendar months after the decedent's death a five percent (5%) discount of the tax paid is allowed.
PENALTY: The 15% tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before
January 18,1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the same
time period as you would appeal the tax and interest that has been assessed as indicated on this notice.
INTEREST: 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 1,1982 bear interest at the rate of six (6%) percent per annum calculated at a daily rate of .000164. All taxes
which became delinquent on and after January 1, 1982 will 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 1982 through 2001 are:
Interest Daily Interest Daily Interest Daily
Year ~ Factor Year ~ Factor Year ~ Factor
1982 20% .000548 1988-1991 11% .000301 2001 9% .000247
1983 16% ,000438 1992 9% ,000247 2002 6% .000164
1984 11% ,000301 1993-1994 7% .000192 2003 5% .000137
1985 13% .000356 1995-1998 9% ,000247 2004 4% .000110
1986 10% ,000274 1999 7% .000192
1987 9% ,000247 2000 8% .000219
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAilY INTEREST 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 made after the interest computation date shown on the Notice, additional interest must be calculated.
I
REV-1470 EX (6-88)
'* INHERITANCE TAX
EXPLANATION
COMMONWF.ALTH OF PENNSYLVANIA
. DEPARTMENT OF REVENUE OF CHANGES
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG PA 17128-0601
DECEDENTS NAME FILE NUMBER
Dengler, Anna E. 2103-0930
REVIEWED BY ACN
Daniel Heck 101
ITEM
SCHEDULE NO. EXPLANATION OF CHANGES
Interest is abated in the amount of $1,510.59 from the delinquent date 11/09/1964 to
04/05/2004, the date of receipt of the proceeds of litigation.
Interest is effective 04/06/2004.
ROW Page 1
COMMONWEALTH OF PENNSYLVANIA '*
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX
~~H:~~T~=~~oIAX DIVISION STATEMENT OF ACCOUNT
HARRISBURG, PA 17IZ8-0601 REV-1U7 EX AFP (09-04)
DATE 12-06-2004
ESTATE OF DENGLER ANNA E
DATE OF DEATH 11-08-1963
FILE NUMBER 21 03-0930
COUNTY CUMBERLAND
RICHARD A DENGLER ACN 101
7460 MOVER Rn I ...... ._,H.. I
I"h.. HB~ . PA 17112
DU) Cf
_I.. I--
~ ~ = 50 MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
u... -'~ ..... LL.. 0 (.)
Ll-_ l.,,~_ < Ou
o (.:;~ ~U)~ REGISTER OF WILLS
@hj ~ ffi::-"<. CUMBERLAND CO COURT HOUSE
~ ~Q (...) d~tt CARLISLE, PA 17013
8~ w O-CD
LLJ~E: ~insure~~er credit to your account, submit the upper portion of this form with your tax payment.
c6f ALON~HIS LI~. ~ RETAIN LOWER PORTION FOR YOUR RECORDS .....
IlW --:r&tJ.,"tt.,('~..rBr-.6!'........;...fA~!n~~r"'lY.~nYl!A1'llf.b1!'.l~c6DFtf....................... ...
ESTATE OF DENGLER ANNA E FILE NO.21 03-0930 ACN 101 DATE 12-06-2004
THIS STATEHENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAHED ESTATE. SHOWN BELOW
IS A SUHHARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYHENTS, THE CURRENT BALANCE, AND, IF APPLICABLE,
A PROJECTED INTEREST FIGURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 09-07-2004
PRINCIPAL TAX DUE:. .,.""",,,,,,,.,,""",."._~.'m'."'''''''''''''''''''''''''''''''''''''''''''.''''. 639.96
PAYMENTS (TAX CREDITS):
PAYMENT RECEIPT DISCOUNT (+)
DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID
04-05-2004 WRITEOFF ~ ~\~~ .00 1,510.59
06-04-2004 CD004047 .00 639.96
10-15-2004 CD004553 6.30- 6.30
TOTAL TAX CREDIT 639.96
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
IE IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE .00
SIDE FOR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS LESS THAN $1,
NO PAYHENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRl,
YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. l ~~~
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--_._~-- --'--' -----
IN RE: EST ATE OF IN THE COURT OF COMMON PLEAS
ANNA E. DENGLER, CUMBERLAND COUNTY, PENNSYLVANIA
Deceased,
SSN: 204-03-18]0
NO, 2003-00930
FIRST AND FINAL ACCOUNT
FIRST AND FINAL ACCOUNT OF
Richard A. Dengler, Personal Representative
For
Estate of Anna E. Dengler, Deceased
Date of Death: November 8, 1963
Date of Executor's Appointment: November, 2003
Date of First Advertisement of the Grant of Letters: February, 2004
Accounting for the Period: November 2003 to January 25, 2005
Purpose of Account: Richard A. Dengler, Personal Representative, offers this account to
acquaint interested parties with the transactions that have occurred during his
administration.
The account also indicates the proposed distribution of the estate,
It is important that the account be carefully examined, Requests for additional
information or questions or objections can be discussed with:
Richard A Dengler
7460 Moyer Road
Harrisburg, P A 17112
SUMMARY OF ACCOUNT
Current Fiduciary
Value Acquisition ,
Value
Proposed Distribution to Beneficiaries $38,836.97 $38,836.97
Less Disbursements: t.:,
C"
Funeral Expenses $1,900,00
Administration Expenses $ 439,00 ( , ;1
Federal and State Taxes $ 639,96 T")
C"'~
Fees and Commissions $3,500,00
'I:
,
Family Exemption $1,000,00
----------- ---------------
Balance before Distributions $31,358-01
Distributions to Beneficiaries $31,358,01
----------------
Principal Balance on Hand $0.00
----------------
Income Balance on Hand -0-
----------------
RECEIPTS OF PRINCIPAL
Assets Listed in Inventory (Valued as of Date of Death) -0-
DISBURSEMENTS OF PRINCIPAL
Debts of Decedent
None
---------
Funeral Expenses
11/1963 ZllrumermanAuerFun~alHome $1,400,00
1985 Jones Memorials, grave marker $500.00
---------
Administration Expenses
6/04 Register of Wills
(Probate Fees) $70,00
4/04 Certified Copies of Death Certificate $10-00
6/04 Short Certificates $9.00
1/05 Accountant's Fees $350,00
11 /04 Family Expemption $1,000.00
--------
Federal and State Taxes
6/04 Department of Revenue
(Taxes) $639,96
------- ---------
Fees and Commissions
3/4/04 David C Miller, Esquire
(Professional Services) $850,00
6/5/04 Jill M. Winneka, Esquire
(Professional Services) $750,00
6/04 Richard A Dengler $1,900,00
--------- ----------
$7,478.96
----------
----------
DISTRIBUTIONS OF PRINCIPAL TO BENEFICIARIES
Estate of George Dengler $10,452.67
Richard A, Dengler $10,452,67
Peter Traika, Sr,l $10,452,67
RICHARD A DENGLER Administrator of the Estate of Anna E, Dengler,
deceased, hereby declares under oath that he has fully and faithfully discharged the duties
of his 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 his knowledge, there are
no claims now outstanding against the Estate; that all taxes presently due from the estate
have been paid; and that more than four months have elapsed since the first complete
advertisement of the granting ofletters in this estate,
QJ&VCI)~
Is! RICHARD A DENGLER -
Administrator
Subscribed and sw to
by RICH GLER be this
:l '\~ ,2005,
,
'fARIAI. SEAL
Carrie Jean S1rlg11r;111Ofil,y Public
LOWQl Paxton Twp" 09uphln Courty
My CommiSGion ExpirQ6 Sept 7, ~6
1 In light ofthe small amount of inheritance, distribution will he made directly to Peter Tralka., Sr" sole heir
to the Estate of Barbara Tratka, daughter of the decedent, above,
Marjorie A. Wevodau
Glenda Farner Strasbaugh First Deputy
Register of Wiiis
and
Clerk of Orphans' Court Kirk S. Sohonage, Esq
Solicitor
Register of Wills and Clerk of the Orphans' Court
County of Cumberland
One Courthouse Square
Carlisle, PA 17013
(717) 240-6345
FAX (717)240-7797
I INVOICE I
Bill To: InvoiceNo: 189
Invoice Date: 2/1/2005
RIrnARD A DENGLER Estate of: ANNAE. DENGLER
7460 MOYER ROAD Estate No: 21-2003-0930
'Il
HARRISBURG, PA 17112
Qty Fee Description Fee Total
1 Additional Probate 52-00 $52-00
Total: $52,00
Checks should be made payable to the Register of Wills- Terms: Net 30,
Please return one copy of this invoice with your payment, Thank you.
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