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HomeMy WebLinkAbout04-0553Estate of Claire L. Gibbons PETITION FOR PROBATE and GRANT OF LETTERS also known as No. To: Deceased. Social Security No. 170-50-4788j Register of Wills for the County of Cumberland Commonwealth of Pennsylvania The petition of the undersigned respectfully represents that: Your petitioner(s), who is/are 18 years of age or older an the execut ~,,- in the last will of the above decedent, dated February 10 and codicil(s) dated NONE (Miles o. Gibbons died 5/10/98) in the named ,19 60 (state relevant circlunstance$, e.g. renunciation, death of executor, etc.) Decendent was domiciled at death in Cumberland County, Pennsylvania, with h er last family or principal residence at 579 Devon Rd., Camp Hill, Camp Hill Borough, PA 17011 (list street, number and muncipality) Decendent, then 98 years of age, died May 31 ,:4~ 2004 , at 579 Devon Rd.. Camp Hill Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted after execution of the will offered for probate; was not the victim of a killing and was never adjudicated incompetent: NONE Decendent at death owned property with estimated values as follows: (If domiciled in Pa.) All personal property $ (If not domiciled in Pa.) Personal property in Pennsylvania $ (If not domiciled in Pa.) Personal property in County $ Value of real estate in Pennsylvania $ situated as follows: 579 Devon Rd., Camp Hill, PA 17011 445,000 150,000 WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s) presented herewith and the grant of letters res tamentary theron. (testamentary; administration c.t.a.; administration d.b.n.c.t.a.) 2800 MyrNclm/Dr. Mechanicsburg; PA 17055 f OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND The petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are true and correct-to the best of the knowledge and belief of petitioner(s) and that as personal represen- tative(s) of the above deced.ent petitioner(s) will well and truly administer the estate according to law. Sworn to or affi[~c~d and subscribed before me this ~t~ dayof '~~~~/~ No. Estate of Claire L. Gibbons ~ Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW .~C~P._ I L~ ~.~)/34 /~ ., in consideration of the petition on the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated February 10, 1960 described therein be admitted to probate and f'ded of record as the last will of Claire L. Gibbons ; and Letters Testamentary are hereby granted to Miles J. Gibbons~ Jr. FEES Probate, Letters, Etc .......... Short Certificates( ) .......... $ ~ B. GE) $ ~0.00 TOTAL $ Filed ..... ~o..-:-..[.Ur.: .~..0...o?~ ............. D~)eb r'~a k~K'. ~al let (23989) I~~'~ ATTORNEY (Sup. Ct. I.D. No.) 24 N. 32nd St., Camp Hill, PA 17011 ADDRESS (717) 7BT-lB00 PHONE his 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 v ~L0329,r,~a,~ No. Local Registrar ~1 m. o 2004 vv,, rS'at~ Cumberland I Homemaker ,,~ 579 Devon Road *CTU~ Camp Hill, PA 17011 *-~,-~-, Hugh Kennedy COMMONWEALTN OF PENNSYLVANIA · DEPARTMENT OF HEALTH · VITAL RECORDS · · CERTIFICATE OF DEATH Claire K Gibbons I~EXFemale I~''~sEcu"''"u~"'" _ ' ___ I- l' 170-- 50 --4788 I- Hay 3~, 2004 ~ 7-13-19 Scranton, PA ,*,--~ ~-- ~ ~O ~ I I I'. l'. I~ ] , ~ ..... I.~p .m ~oro I. S79 ~o..o.d I~~..--~' I ,, "'"~" ,,. Widowed ,,.. ~.. Pennsylvania ~ ,,,.~ ~. ~. ,m.~Cum~rland ~' ,..~ ~~ Camp Hill Miles J. Gibbons Jr. E 6-5-04 2800 Myrtle Drive~ Mechanicsburg, PA 17055 Gate of Heaven Cern. I,,. Mechanicsburg, PA D~E ~0~ ~ A COt~EOUENCE Oe): DUE TO,OR AS A L-'O~SE OUE NCE OIc~: OUE TO (OR AS A COe~Ei~JE NCE 0~: ,,,.Myers-Harner FH~ 1903 Mkt Sty CH~ PA 17011 law, depose(s) ~that .. ~ ~x,,x pres entesasn it S~h ot~er~witness!es)). ~ . .~- .~ . ~he me this ~ day of ~ NN~ame) i~ 7 ~ ~ (Addres~ (NamO REGISTER OF WILLS OF c~~ COUNTY OAT~ OF NON-SUBSCRIBING WITNESS Miles J. Gibbons, Jr. and Ann C. Reimel (each) a subscriber hereto, (each) being duly qualified according to law, depose(s) and say(s) that they familiar with the signature of Claire L. Gibbons testa~ of ~xx~x'slxxm~vee~m'J~gx~itm,e~e~xt~ the will presented herewith and that they believes the signature on the will is in the handwriting of Claire L. Gibbons to the best of their knowledge and belief. Sworn to o~ ~d and subscribed before me this ~ day of Miles $. Gi~b~m~. 2800 Myrtle Dr., Mechanicsburg, PA Ann C. Reimel (NamO P.O. Box 68g: Mt. ~r~tna: PA (Address) 17064 17055 I, CLAIRE L. GIBBONS, of Camp Hill, Cumberland County, Pennsylvania, do hereby make my last will and testament, revoking all testamentary dispositions heretofore made by me. 1. I give, devise and bequeath all my estate, real and personal and wheresoever situate, to my husband, Miles J. Gibbons, if he survives me. 2. If my said husband predeceases me, I dis~jose ef all my estate as fellows: (a) I give to the Camp Curtin Trust Company, Harris- burg, Pennsylvania, the sum of Two Thousand ($2,000.00) D~ilars to invest and reinvest and to hold and accumulate the income therefrom and to use the entire fund for the benefit of my mother-in-law, Margaret A. Gibbons, of Scranton, Pennsylvania, during her lifetime. I direct my said Trustee to pay from the said funds the premiums on life in- surance policy carried on the life of my said mother-in-law with the Women' s Benefit Association, Port Huron, Michigan, the premiums thereon now being paid to Mrs. Irene Kelly, 3 Owen Street, Pittston, Pennsyl- vania. I further direct my said Trustee to pay te my mother-in-law the sum of Forty ($40.00) Dollars per month from the said fund for and dur- ing her natural life. I further authorize my Trustee at a~ny time or from time to time to use any part or all of the said funds held by it to pay any medical expenses or to meet any other emergency pertaining to my said mother-in-law. Any balance remaining in the said fund at the time of my mother-in-law's death shall revert to my residuary estate. (b) My mother-in-law, Margaret A. Gibbons, shall have the right to occupy premises known and numbered 1931-33 Lafayette Street, Scranton, Pennsylvania, and to permit others to occupy the same with her. If at any time my said mother-in-law is unable or unwilling to continue to occupy the said premises, the rights given to her under this paragraph shall cease. (c) I give to my mother, Lydia G. Kennedy, Scranton, Pennsylvania, the sum of One Thousand ($1,000.00) Dollar~ if she survives (d) All the rest, residue and remainder of my estate, real, personal and wheresoever situate, I give, devise and bequeath, in equal shares, to my children. If any child shall predecease me leaving issue surviving him, the said issue shall take the share which the de- ceased child would have taken if she or he had survived me. 3. I direct that all estate, inheritance and succession taxes, interest and penalties on property passing under this my will, or any codicil thereto, shall be paid out of the principal of my general estate to the same effect as if such taxes were expenses of administration, and all legacies, devises and other gifts of principal and income made by this my will, or by any codicil thereto, shall be free and clear thereof. In the absolute discretion of my Executor or Trustee, such taxes may be paid immediately, or payment may be postponed on future or remainder interests until possession thereof accrues to the beneficiary. 4. I nominate, constitute and appoint my husband, Miles J. Gibbons, to be the Executor of this my will. If at any time my said husband is unable or unwilling to so act, I appoint my son, Miles J. Gibbons, Jr. to be my Executor. to this my last will and testament this ffo~day Signed, sealed, published and declared by the above-named Claire L. Gibbons, as and for her last will and testament in the presence of us who, at her request and in her presence and in the presence of each other, ~a~ sh~~e ~ c ~ ~ d ~r~a~ ~~or ,)9607-~-~ IN WITNESS WHEREOF, I have hereunto set my hand and seal of , WILLIAM J. ~DDEN, JR., ESQ. 2311 N. Front Street Harrisburg, Pennsylvania COMMONWEALTH OF PENNSYLVANIA DEPARTMENTOFREVENUE BUREAU OF~NDIVlDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT REV-1162 EX(11-96) NO. CD 004248 ........ fold DELAFIELD GARY A 300 SOUTH ALLEN STREET SUITE 300 SATE COLLEGE, PA 16801-4841 ESTATE INFORMATION: SSN: FILE NUMBER: 2104-0533 DECEDENT NAME: DATE OFPAYMENT: POSTMARK DATE: COUNTY: GROSS JANE W 08/09/2004 08/09/2004 CUMBERLAND DATE OF DEATH: 05/13/2004 165-38-0077 ACN ASSESSMENT CONTROL NUMBER 101 AMOUNT $42,000.00 REMARKS: TOTAL AMOUNT PAID: $42,000.00 SEAL CHECK#867 INITIALS: JA RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WrLLS 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 REV-1162 EX(11-96) NO. CD 004325 GIBBONS MILES J, JR. 2800 MYRTLE DR MECHANICSBURG, PA 17055 ESTATE INFORMATION: SSN: 170-50-4788 :ILE NUMBER: 2104- 0553 DECEDENT NAME: GIBBONS CLAIRE L DATE OF PAYMENT: 08/31/2004 POSTMARK DATE: 08/30/2004 COUNTY: CUMBERLAND DATE OF DEATH: 05/31/2004 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 825,000.00 REMARKS: SEAL CHECK# 1002 TOTAL AMOUNT PAID: 825,000.00 iNITIALS: JA RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS Cumberland County - Register Of Wills Hanover and High Street Carlisle, PA 17013 Phone: (717)240-6345 Date: 09/01/2004 WALLET DEBRA K 24 N 32ND ST CAMP HILL, PA 17011 RE: Estate of GIBBONS CLAIRE L File Number: 2004-00553 Dear Sir/Madam: It has come to my attention that you have not filed the Certification of Notice Under Rule 5.7 (a) in the above captioned estate. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO. 1, for decedents dying on or after July 1, 1992, the personal representative or his counsel, within ten (10) days after giving proper notice to the beneficiaries and intestate heirs as required by subdivision (a) of Rule 5.7, shall file with the Register of Wills or Clerk of the Orphans' Court his/her Certification of Notice. This filing will become delinquent on 09/24/2004 Your prompt attention to this matter will be appreciated. Thank You. cc: File Personal Representative(s) Judge GLENDA FARNER STRASBAUGH Clerk of the Orphans' Court Cumberland County - Register Of Wills Hanover and High Street Carlisle, PA 17013 Phone: (717)240-6345 Date: 09/01/2004 GIBBONS MILES J, JR. 2800 MYRTLE DR MECHANICSBURG, PA 17055 RE: Estate of GIBBONS CLAIRE L File Number: 2004-00553 Dear Sir/Madam: It has come to my attention that you have not filed the Certification of Notice Under Rule 5.7 (a) in the above captioned estate. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO. 1, for decedents dying on or after July 1, 1992, the personal representative or his counsel, within ten (10) days after giving proper notice to the beneficiaries and intestate heirs as required by subdivision (a) of Rule 5.7, shall file with the Register of Wills or Clerk of the Orphans' Court his/her Certification of Notice. This filing will become delinquent on 09/24/2004 Your prompt attention to this matter will be appreciated. Thank You. CC: File Counsel Judge Sincerely, GLENDA FARNER S Clerk of the Orphans' Court BEFORE THE REGISTER OF WILLS, CUMBERLAND COUNTY, PENNSYLVANIA CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Date of Death: Will No. Claire L. Gibbons May 31, 2004 2004-00553 To the Register: I certify that notice of beneficial interest required by Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on September 8, 2004. Name Miles J. Gibbons, Jr. Ann Reimel Hugh Gibbons Address 2800 Myrtle Drive Mechanicsburg, PA 17055 P.O. Box 689 Mt. Gretna, PA 17064 3312 20m Street Lubbock, TX 79410 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except: None Date: September 8, 2004 Debra K. Wallet, Esquire 24 N. 32nd Street Camp Hill, PA 17011 (717) 737-1300 Counsel for personal representative Register of Wills of Cumberland County, Pennsylvania INVENTORY Estate of Gibbons, Claire L No. 21 - 04 - 00553 , Deceased Date of Death 5/31/2004 Social Security No. 170-50-4788 also known as Miles J. Gibbons, Jr. The Personal Representative(s) of the above Estate, deceased, verify that the items appearing in the following Inventory include all of the personal assets wherever situate and all of the real estate located in the Commonwealth of Pennsylvania of said Decedent, that the valuation placed opposite each item of said Inventory represents its fair value as of the date of the Decedent's death, and that the Decedent owned no real estate outside of the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this Inventory. l!We verify that the statements made in this Inventory are true and correct. l!We understand that false statements herein are made subject to the penalties of 18 Pa. C. S. Section 4904 relating to unsworn falsification to authorities. Personal Represen.tati~e .' ~ Signature: ill _ .' .-._~ .. /_ Miles 1. Gi b s, Jr. Signature: Attorney: Debra K. Wallet I.D. No.: 23989 Signature: Address: 24 North 32nd Street CampHill,PA 17011 Address: 2800 Myrtle Drive Mechanicsburg, P A 17055 Telephone: 717/737-1300 Telephone: (717) 691}582 ... Dated: ;?).;G;;;)o5_ Personal Property Cadaret Grant Brokerage Acct. #43C-290582 444,647.91 E Bonds (based on proceeds of actual sale) 209.80 MetLife Stock 1,559.80 M & T Bank Checking Account #37051288 5,571.55 Personal property (based on net proceeds of auction) 6,095.50 Cash in possession of decedent 726.66 Met Life dividend 20.24 Man's 14K gold wedding band and man's black onyx gold ring 100.00 Cameo pin (broken - no value) 0.00 Stick pin (no value) 0.00 (Attach additionai sheets if necessary) Total Personal Property and Real Estate $609,504.81 0" Register of Wills of Cumberland County, Pennsylvania INVENTORY continued Estate of Gibbons, Claire L No. 21 - 04 - 00553 Date of Death 5/31/2004 Social Security No. 170-50-4788 also known as , Deceased Woman's platinum wedding band with diamond chips Diamond engagement ring Appraised coins (including English pennies; French 10 cent coin; 28 Liberty half dollars; liberty head half dollar; Kennedy half dollar; Franklin half dollar; 1921 silver dollar, 1924 silver dollar, 182450 cent piece ,10 Liberty quarters; 120 Indianlbuffalo nickels; 143 liberty dimes; 24 silver pennies; liberty nickel; misc. foreign coins) 11 0.00 230.00 233.35 Total Personal Property $459,504.81 Real Estate 579 Devon Rd.. Camp Hill, PA 17011 (based on attached appraisal) 150,000.00 Total Real Estate $150,000.00 RfV_t500fX'1~~DI w ~ lI::$(I) U~~ W~U %00 U~~ ~m ~ <( *' lXf'~ ql'~. IcD . I Pel 3-7!;. ~EV~1~~O;:;: I INHERITANCE TAX RETURN RESIDENT DECEDENT COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT.2l10601 I _ _____~'!ISaURG,PA_17128-0601___ ~ Z W o W U w o DECEDENT'S NAME: (LAST, FIRST, AND MIDDLE INITIAL) I Gibbons, Claire L 1 DATE OF DEATH- (MM-DD.Y~ -.------,--DA TE OFSIRTH(MM--OO-YEAR) I 05/31/2004___~07113119.o.s.__ '(IF APPLICABLE) SURVIVING SPOUSE'S NAME (lAST, FIRST AND MIDDLE INITIAL) -0- 2. Suppl~~antal Re~m- - o 4a. Future Inlerest Compromise (date of death after 12-12-82) 6. Decedent Died Testate {Attach copy 0 7. Decedent Maintained a Living Trust (Attach of Will) copy of Trusl) Litigation Proceeds Received 0 10. Spousal Poverty Credit (dale of death between 12-31-91 and 1-1-951 THI$[~QTlOIiw.m.T!~~I.!".tml!t!UW!tt.Q~ilft'~!t!IGIlS!~ "[~l)N~l!t!ilNrti\t[fW:AA.IN~~~mIOIi'.~j.[QQto'il~,tlJl!il'~lmO)Wl. NAME I COMPLETE MAILING ADDRESS ~i ~i~e~::E~',:~t,~- -- I 8 it . Law Offices of Debra ~. Wallet ___ _ ~~~~1ii1t2;t ~~~~\ _-JE~E~~U~=~===~~__._ 1. Real Estate (Schedule A) (1) 150,000.00 ------- 446,417 .51 -t~r 1. Origj~al Retur~--- o 4. Limited Estate l~ ,09. 2. Stocks and Bonds (Schedule B) 3. Closely Held Corporation, Partnership or Sole.Proprietorship z o ~ S ~ ~ ~ <( u w ~ 4. Mortgages & Notes Receivable (Schedule D) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) o Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G or L) 8. Total Gross Assets (total lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) I FILE NUMBER 21 04 00553 , COUNJY_CODE__~.._~~~~"_ -- ....r-OOCIAL SECURITY NUMB~-"-' ~-- 170-50-4788 (-'THIS RETURN MUST-BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS ---- -.----. SOCIAL SECURITY NUMBER I -0 o I - 3. R.emainiier Return (oille of death pi\Or to 12-13-6'2\-- 5. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes o 11.Election to tax under Sec. 9113(A) (Attach 5ch 0) ";+"';'ji;'; ,.",;;,.", ";;""<i' ">>iI' ",,] r.....,,) c:;:"., ~:;;;) ) :.;:u (2) w (3) (4) (5) (6) (7) None None t....) 13,087.30 .- "-) None .;;:- None (8) 609,504.81 (9) (10) 15,865.86 ----.--- 10,26Lll (11) 26,126.97 (12) 583,377.84 (13) I 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Subject to Tax (line 12 minus line 13) (14) 583,377.84 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) z o ~ <( ~ ~ ~ ~ o u ~ 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 .00 (15) 583,377.84 x .045 __.__'''u__ (16) 26,252.00 x .12 (17) x .15 (18) (19) 26,252.00 CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. ';''''''''';'iHF\',; 20 ~ Form REV.1500 EX (Rev. 6-00) ."" In.''' . '/"!"'i.,r~~!Il~'!l!ili!!!a!~1ii.~l!rli~~im"~i~~I!!D~~i~rt!~,~f:lgi~I!(!IiIl!iqij'MA1iIil'~~."""" Copyright 2000 form software only The Lackner Group, Inc. ~ Decedent's Complete Address: STREET ADDRESS 579 Devon Road CITY ----~-.---I..----. I STATE PA ZIP 17011 Camp Hill Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) _.._ 26,252.00 25,000.00 1,312.60 Total Credits (A + B + C) (2) 26,312.60 3. interesUPenalty If applicable D. Interest E. Penalty TotallnteresUPenaity (0 + E) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is theOVERPA YMENT. Check box on Page 1 line 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is theTAX DUE. A. Enter the interest on the tax due. B. Enter the total of Line 5 + 5A. This is theBALANCE DUE (3) -. (4) (5) (5A) (5B) --,-,. 0.00 60.60 0.00 Make Check Payable to: REGISTER OF WILLS, AGENT III ' l~ T1!l1~ I~~ ,&.1'''''''11 lr' n 1_ ~..II.1lIlllllU.11 ~ .nllllll I11III PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred;.............................__.............................................. ~ I ~: ~:::~ :~e~~~:i~on~~:~~:r:s~~~. ~~~I.I..~~~. ~~.~~~~~~~..t.~~.~.~~~~~~.~. ~~ .i~.i.~.~~~~~............:................~~:::::::::::~~..... d. receive the promise for lite of either payments, benefits or care?.......................................................... 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ..................... ,...... ................................................,........... .-...................... 0 ~ 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?......... 0 ~ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ........................................................................................'n..................... D ~ 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 perjury. I declare that I have examined this retum. including accompanying schedules and statements. and to the best of my knowledge and belief. it is true, correct and complete. Declaration preparer other than the personal representaliv~ is b;3sed on all information of which p~eparer has My knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS ~. Gibbons, SIGNATURE OF- ER ON RESPONSIBLE FOR INGRETURN DATE ADDRESS 2800 Myrtle Drive Nlechamcsburg, PA 17055 ,~i;>lP.lcS DATE SIGNATURE OF PREPARER OTHER-THAN REPRESENTATIVE-'---;ij)[)RES~- -~----- --- Debra K. Wallet . II 24 North 32nd Street ~_1!. ~ CampHill,PA 17011 ~/:l"'IDr III III "._ill'''. L., !,'!"""!'IIIi\W,\\\\\~\umlll1", 1_._ ~- 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. 1\9116 (a) (1.1) (I}l. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% 172 P.S. 99116 (a) (1.1) (ii)]. The statutedoes not exemota 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. DATE 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)J. 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. 1\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 .8. ~9116 (a) (1.3)1. 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 A REAL ESTATE I I I L___. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DEceoeNT ESTATE OF Gibbons, Claire L I FILE NUMBER 21 - 04 - 00553 All real properly owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which propertY would be exchanged between a willing buyer and a wining seller, neither being compeiled to buy or seil, both having reasonable knowledge of the relevant facts. Real property which is jointly-owned with right of survivorship must be disclosed on schedule F. 579 Devon Rd., Camp Hill, PA 17011 (based on attached appraisal) VALUE AT DATE OF DEATH ---,--- 150,000.00 ITEM NUMBER 1 DESCRIPTION -.-----.----.---.--.----.------ TOTAL (Also enter on Line 1, Recapitulation) 150,000.00 SEP 2 3 Z004 .I.,;,I.P'" . f , \ ; -i>:. , . i. . :.}ri'1 ',-:! '!}i, I:~~ :.'.' .~ . ~:1} APPRAISAL OF REAL PROPERTY <.1>1 ',l~t "'u,'" ',~"t :",:) -hr LOCATED AT: 579 Devon Road Borough of Camp Hill, Cumbe~and County, Camp Hili, PA 17011 ;:.:,: '.j~, ~L~ ,~ .~. ~})! :'~: :.~\ .~';~: i::,ft% -,;'~t "i-il" (.' ';~" ~ ',~\ : '!(I~i ,," .~ .111 I f!~ "...i. " ~<;,. ~;j FOR: ESTATE OF CLAIRE L. GIBBONS c/o Miles J. Gibbons, Jr., Executor 2800 My~le D~ve Mechanlcsburg, PA 17055 AS OF: May 31,2004 (Relrospecl\ve Mar1<el Value) BY: Karen Damey PA Certified General APpraiser L, G. CONNOR REAL ESTATE APPRAISERS LTD 2159 Ma",el Slr"el, camp Hill, PA 17011 ',j' , "';')'1 {~ 'i"; i' ,~'J,' '-"''::~~L~":(~,,t,j'i!-':;;;"i.'{:;';''i11' 'Wi\~,r.4_<j~t;'{:J!J';"i,'~~f_../r,r~'~i!W,'..' "<l,'~'~ti'l'1:1;'J,>;:,~'(';"-','k.,\":'t'i'l'i:~:"';jil~:V\;ri~l,,..",;<,/,;i{2t':':;\!"~"'\' ii~ "~"r.~~, "'!"rlll,.v,':i" :_"'~,,~:i'~'l::#"';: "";~<\.'!,r~-"f~ .h - 1;<". 'i:'l,t~'i' " :r.~')~iliil'''''''+''\-, ~"':')'jll'\ftf:.~,':~r:",.."1I,~' :<.i"k' ri.~., "1,- \9.,~lfIt'.,f"\;~":'l~.l! ';:t~" J I 4>~ -: ~- - ~n.:'~ . ,'~, i\':"':.':~~'~{;f: ',';:':( ...,~~?!,~":.,, ~f; ;::,~ I'~;';!:.\ ,jI..-::i1'\:!:S'....-1:1l,_:. ~~~..t~~~:r~.!'~!,~'i:'!:~~#~:'l,j(!~X'y~~f<.i!~'P~,:,;;;i~;~..~~~!?~'i'~*,:,~ _ ,iAJ,!"," - ,;~,)::;;:,'~~,.',', \1-'..,\_: ~r& l.G. Gonnor Real Estate Appraisers fonn GA2 - "TOTAL for WIndows" appraisal software by a la mode, Inc. - 1-800-ALAMOOE . ~ ',. ,l 1~ 1111; . .. ',~~\r j,,~5:~ ~\~:i!~ ;~,.\': :i""";';'[;; i"i';:;: 'lr \'i.;~liff,:__.:.. c"",,;. :'~~ttt i!c\, '::~Il,':}:' "~ :f:l{:~; i!~(\;; '~t;!~_ I~"_'':'" ;i~;t:'~.:~ :~~l~,.....: ./4"" ,1/'--'-.' ~1~I~j ;,;r~'..':" [~~[;i ':t:' f".. ~)t,I;, ~:: Ale No. 04-137 September 14, 2004 L. G. Connor Real Estate Appraisers, Ltd. 2159 Market Street Camp Hill, PA 17011 Mr. Miles J. Gibbons, Jr. 2800 Myrtle Olive Mechanicsburg, PA 17055 RE: Estate of Claire L. Gibbons 579 Devon Road Camp Hill, PA 17011 Dear Mr. Gibbons: Pursuant to your request, I have prepared a Complete Appraisal, Summary Report for the property captioned in the "Summary of Salient Features" which follows. The accompanying report is based on a site inspection of improvements, investigation of the subject neighborhood area of influence, and review of sales, cost and income data for similar properties. This appraisal has been made with particular attention paid to the applicable value influencing economic conditions and has been processed in accordance with nationally recognized appraisal guidelines. The value conclusions stated herein are as of the date as stated in the body of the appraisal and contingent upon the certifications and limiting conditions attached. Please do not hesitate to contact me or any of my staff if we can be of additional service to you. Respectfully, -A0.d,~~ Karen Damey Pennsylvania State Certified eneral Appraiser FOITn DCVR - "TOTAL for Windows" appraisal software by a la mode, ino. - 1-800-ALAMODE SUMMARY OF SALIENT FEATURES Subject Add"" 579 Devon Road Legal Oescnption Deed Book F15, Page 440 City Camp Hill County Cumberland Slale PA Zip Code 17011 Census Tract 25420-0104.00 Map Reference Sale Price Oateo! Sale $ NA NA NA Borrower I C"erll Lender Miles J. Gibbons Jr.. Executor Size (Square Feel) 1,422 Pnce per Square Fool $ Location Average Age 52 year. Condition Average Total Rooms 6 Bedrooms 3 Baths 1.5 Appraiser Oate 01 App<aised Value Karen Derney, Certified General Applalser May 31, 2004.. Retrospective Value a. of the dale of death Final Estimate of Value $ 150,000 Form SSO - "TOTAL for Windows" appraisal software by a la mode, inc. - 1-800-ALAMOOE l.u. Connor Real Estate Appraisers UNIFORM RESIDENTIAL APPRAISAL REPORT PI ,l\o~'ln'lon FileNo, 04-137 Pronertv Address 579 Devon Road Citv CamD Hill StatePA liD Go~e 17011 len~ Descnntion Deed Book F15 PaQe 440 Countv Cumberland Assessor's Parcel No, 01-20-1852-039 Tax Year 2004 R.E. Taxes $ 2 228,61 Sn'clal bsessm'''' i 0,00 Bnrrower NA Current Owner Estate of Claire L. Miles Occuoant: n Owner I I Tenant IXI Vacant . Prooertv nohts aooraised Iy;l Fee Simnle I I Leasehold ProiectTv",,- II PUO [ .\ Cornlomlnlum IHUONA onM HOH NA IMo, Neiohborhood or Prolect Name CountrY Club Helohts Man Reference Gensus Tract 25420-0104,00 Sale Pnce $ NA Oate 01 Sale NA Oesclilllion arnl ~ amount of loan charnes/eonc",.lons 10 be naid hv seller NA lender/Client Miles J. Gibbons Jr. Executor Address 2800 Mvrtle Drive MechanlcsburQ, PA 17055 AODrai.er Karen Darnev, Carl. General Aooraiser Address 2159 Market Street CamD Hill PA 17011 Location LJ Urban [:j Suburban U Rural Predominant "'!!!ll'Ie remily nOU!!rg Present land use % Land use ehenge Built up l\j Over 75% L:'J 25.15% [-J Urnler 25% occupancy PRI AGE One lamily 84 [2J Notlikely o Likely S(OOO) (yrs) Growth rale U Rapid C~J Stable II Slow C.::;J Owner 75 Low 5 2.4lamily 5 o In process Property values ~1 increasing OSlable o Oecllnlng o Tenanl 400+ Hloh 100+ Multi.lamily 1 To: Demand/supply P Shortage ~ :n balance 0 Over supply [g) Vacant (0.5%) ."'<.:' I Predominant It.,W,' Commercial 10 M"ketina time l Under 3 mos. .' 3-6 mos, i 0'1 Over 6 mos. f'''i Va,.Iover 5%1 100-110 55-65 Note: Race and the racial composition o' the neighborhood are not appraisal tacton. NeighbortlO00 bound..es and charactenstics: The neiQhborhoDd boundaries are Indlcaled on the enclosed neiohborhoDd maD in the addenda Df _ this reDDrt. Immediate nelQhborhood Is resldenl/alln nature. III :Faclors that aHecl the malketability 01 the properties in the neighborhood (proximity 10 employment and amenities, employment stability, appeal to malket, etc.): :. SchoolS shooDino. emDlovment, recreation and houses Df worshlD are all within a 15-30 minute drlvlnQ lime of the sublect property. .. AveraQe property maintenance programs were observed. Employment stabilitv is oood due to the Slate CaDitalln Hamsbum. the Armv Suoolv De DOt in New Cumberland and the Naval SUDDlv Deool in Mechanicsbum. SteadY orlce increases and MlS statistics show a oood demand for the area. MaJkel conditions in the subject neighborhood (including support lor the above conclusions related to the trend of property vaiues, demand/supply, and maJketing time -- sucl1 as data on competitive properties fOf sale In the neighborhood, descnption 01 the prevalence ot sales and financing concessions, etc.): County tax recDrds and MlS statistics show orices to be stable, The MlS shows that the tvoical marketlna time for the area Is 3-6 months, Mortgage funds are readily avaltable with conventional loans being 6.0% to 6.5% interest fixed 30 year 95% morloaQe with up 10 three points. Sellers are not required to offer sales or financing concessIons but seller assistance is occurrinCJ. - Projectlnlormation lor PUDs(1I applicable) - -Is the developer/builder in controi of the Home Owners' Association (HOA)? o Yes D No Approximate total number of units in the SUbject project Approximale totai number 01 units lor sale in the subjecl project Descnbe common elements and recreational lacililies: Dimensions 90' x 133' x 90.01' x 131.5' Der enclosed deed Topography SI. Incline I Level rear Sile area 0,24 acre per tax office Comer Lot D Yes I6J No Size Averaae Specific zoning classification and description R-1 Sinate Familv Residential Shape RectanQular lonlng compliance [g) legal J? legal nonconli'llng (Grandlathered use) lJ Illegal D No zoning Drainage Appears Adequate Hinhest & best us. as in,",.ve~: Present use Other use iexolaln\ View AveraQe Street UUIJIJes Public Other Oil-site Improvements Type Public Private Landscaping Tvolcal for the area EleclIicity [g) Street Macadam [2J D Driveway Surtace Macadam Gas 0 Curb/gulter None D 0 Apparenl easements Standard Utility, Water [g) Sidewalk None II D FEMA Speclai Flood Haz"d Area Dyes [gJ No Sanitary sewer 0 Street lights Adequate .~ R FEMA lone C Map Date 12-11-81 Stonn sewer f'~ Allev None FEMA Mao No. 420357 0001 B Comments (apparent adverse easements, encroachments, special assessments, slide areas, illegal or legal nonconforming zoning use, elc.): Standard easements for electric, teleohone etc. There are nD known or aooarent adverse easements encroachments or conditions that would neoatlvelv imoact on the value of the subiect prooertv. GENERAL DESCRiPTION EXTERIOR OESCRIPTION FOUNDATION BASEMENf INSULATION No. 01 Units 1 Foundation Con. Block Slab NA Area Sq. Ft. 1375 Rool 0 No. 01 Stories 1 Extenor Walls Brick Crawl Space Under ,5 bath? % Finished 0 Ceiling 0 Type (Oel./Att) Detached Roof Sultace Shlnole Basement Partial Ceiling Unfinished Walls 0 Design IStyle) Ranch Gutters & Dwnspts. Alum/Alum Sump Pump Floor Drain Walls Unfinished Floor 0 ExislinglPropase~ ExlstinQ Window Type Wood D.H. Dampness None Noted Floor Concrete None 0 Age (Vrs.) 52 StorrrvScreens No / Minimal Settlement Due to Aae Outside Entry None Unknown C21 Elfective Ane IVrs.' 30 Manufactured House ND Inlestation None Noted ROOMS Fnver Livinn Dininn Kitchen Den Famllv Rm. Rec,Rm. Bedrooms # Baths Laundrv Other Area!\n. Ft ~ Basemenl 1375 Levell 1 1 1 3 1.5 1422 - Level 2 r"" ~..~,,~ ",.. 6 Rooms' 3 Bedroomls): 1.5 Bath's): 1422 S are Feel 01 Gross Livioo tvea INfERIOR MatenalslGondition HEA11NG KITCHEN EQUiP. ATTIC AMENI11ES CAR STORAGE: - Floors Carpet / F Type FHA Refngeralor D None D Flreplace(s) # 1 C21 None 0 Walis PlasterfA Fuel Oil RangelOven [g) Statrs 0 Patio 0 Garage #ole"s TnrrvRnish Wood/A Condition Avo. Disposal [g) Drop Stair 0 Deck 0 AItached 2 Balll Floor CeramiclA COOLiNG Yes Dishwasher D ScoHle [g) Porch Scm&Stoops [g) Detached Bath Wainscol CeramiclA Cenlrai Yes Fan/Hood [g) Floor 0 Fence 0 Built-in Ooors Wood/A other NA Microwave 0 Healed R Pool R Carport Condition Avo. Washer/OlVer n Finished I Ortvewav 4~ Addition~ leatures Ispeciai energy elliclent items, etc.): Wood floors believed to be under caroetino per relative' brick fireplace fianked bv built-In shelves and knDttv pine panellno, Ceramic tile noors and up half walls In bathrooms. Garaae has Daneled walls {See Addendum\ Condition 01 the improvements, depreciation (physical, lunctional, and extemal), repairs needed, quality 01 construction, remodeling/additions, ele.: The home Is in averaoe condition, There were no apoarent functionallnadeauacles. The construction Quality IslYPlcal for the area, The estimated effective aae is belDw the actual aQe due to maintenance condition and comDarison to comDetinD nelahborhoods. Phvslcal deoreclation is - attributed ID aDe and delerred maintenance. Unless otherwise mentIoned thelewere no slonlficant (See Addendum\ Adverse environmental conditions (such as, but not limited to, hazardous wastes, toxic substances, etc.) present in the Improvements, on the site, or In the Immediate vicinity of the SUbject property.: The nroDertv is o{ an aae wIlere lead based Dalnt may be oresent. The market does nDt oenalize the I DroDerlv_ but the client should be advised Df iI's Dossible existence. It Is assumed that It Is nDt present. (See Addendum) 'reddie Mac Fonn 70 6193 PAGE t OF2 Form UA2 - "TOTAL lor Win~ows" appraisal software by a la mode, inc. -1-BOO-ALAMODE Fannie Mae Fonn 1004 6193 Borrower/Client NA Prooertv Address 579 Devon Road CIIv CamD Hill Gounlv Cumberland State PA liD Code 17011 Lender Miles J. Gibbons Jr. Executor . Supplemental Addendum file No 04-137 . URAR: Additional Features Cont'd: finished ceiling, and electric door opener. Rear screen porch to rear of garage. . ""1.11 . URAR: Condition of the Improvements Cont'd: items observed that require immediate repair. Dated interior; all floor coverings are worn and need replaced. Inlerior need painted. Kitchen sink needs replaced. Wood in screen porch needs scrapped and painted. Client states basement has water infiltration during heavy rain. No functional or economic obsolescence was observed. NOTE: It is unknown if there is a crawl space under the half bath area. There is no access to this area and it was not observed. It is assumed for appraisal purposes that this unobserved area does not have eny adverse conditions present. If you have a concern, an expert in this area should be contacted. . URAR: Adverse Environmental Conditions Cont'd: If the client has a concern, then a qualified expert in this area should be contacted. There are no known or apparent adverse environmental conditions that would negatively impact on the sale of the property. . URAR: Sales Comparison Approach Cont'd: home was dated but in good to average condition. Condition adjustment reflects subject's need for floor coverings and painting. Home on corner lot with walk-out basement which is appealing in this market place. features included: hardwood floors, large fireplace, and rear porch. Sale #3 located to rear of subject. Home in good condition. Features included: large kitchen with newer appliances, counter tops and sink; small fireplace in dining room; newer furnace and roof; some replacement windows; oversized garage, and whole house fan. All sales considered equally with most weight placed on Sale #2 and #3 which are located closest to the subject. Consideration given to subject's condition and damp basement. Based on market sales, the subiect would sell in the range of $150,000 to $155,000. Estimated indicated value Can also be determined by using the Gross Adjustment of sale price for each comparable (comp) as a meaSure of relative quality of the compo A lower adjustment indicates a beller comp, and vice versa. The ratio of gross dollar adjustment to sale price for each of the camps is used to calculate the weight each comp should have in a weighted calculation. This weighted calculation is used to also indicate the estimated value of the subject. As with any method this technique is not perfect. However it does do a very good job of giving more weight to the most similar comps while at the same time minimizing values near the extremes of the indicated value range. The estimated weighted value is: $152,900 which supports the estimated value. SPECIAL LIMITING CONDITIONS: This appraisal is not a home inspection and the appraiser is not acting as a home inspector when preparing the report. The borrower has the right to have the home inspected by a professional home inspector. When performing the inspection of this property, the appraiser visually observed areas that were readily accessible. The appraiser is not required to disturb or move anything that obstructs access or visibility. The inspection is not technically exhaustive. The inspection does not offer warranties or guarantees of any kind. The appraiser is not a home or environmental inspector. The appraiser provides an opinion of value. The appraisal does not guarantee that the property is free of defects or environmental problems. The appraiser performs an inspection of visible and accessible areas only. Mold may be present in areas the appraiser cannot see. A professional home inspection or environmental inspection is recommended. If the property is sold, this appraisal is subject to satisfactory inspection reports including, but not limited to: wood infestation, water test(s), septic inspection, radon, building inspections, etc. . URAR: Supplemental Certifications I certify that, This COMPLETE APPRAISAL- SUMMARY APPRAISAL REPORT was prepared by Karen Darney for the direction of and for the exclusive use of Miles J. Gibbons, Jr., Executor for estate settlement purposes. Mr. Gibbons is considered to be my client. Estimated market value is the most probable price in terms of cash or in terms of financial arrangements equivalent to cash. The information and opinions contained in this appraisal set forth the appraiser's best judgment in light of the information available at the time of the preparation of this report. Any use of this appraisal by any other person or entity, or any reliance or decisions based on this appraisal are at the sole responsibility and at the sole risk of the third party. I accept no responsibility for damages suffered by any third party, as a result of reliance on or decisions made or actions taken based on this report. In my opinion, the reasonable exposure time linked to the value opinion is up to 180 days. I further certify that, to the best of my knowledge and belief: - The statements of fact contained in this report are true and correct. - The reported analyses, opinions, and conclusions are limited only by the reported assumptions and limiting conditions, and are my personal, impartial, and unbiased professional analyses, opinions, and conclusions. - I have no present or prospective interest in the property that is the subject of this report or to the parties form TAOO - "TOTAL for Windows" appr~sal software by a la mode, Inc. -l.BQO-ALAMODE DEFINITION OF MARKET VALUE: The most probable price which a property should bnng In a competitive and.open markel,underaH.condltions requisite to a fair sale, lIle buyer and seller, each acting prudently, knowledgeably and assuming the pnce Is not affected by undue sllmulus. Implicit In lIlis delinition is the consummalion 01 a sale as ot a specilied dale and the passing ot title trom seller to buyer under conditions whereby: (1) buyer and seller are Iyplcally mollvaled; (2) bolll parties are well infonned or well ad~sed, and each acting in what he considers his own best interest; (31 a reasonable time Is allowed lor exposUle in the open market; (4) payment Is made in tenns 01 cash in U.S. dollars or In lenns 01 financial arrangemenls comparable lIlereto; and (5111le pnce represenls Ihe normal conslderalion for Ihe property sold unaffected by special or creative financing or saies concessions' granted by anyone associated willl the sale. . Adjustmenls to lIle comparables must be made lor special or creative financing or sales concessions. No adjustments are necessary lor 1Il0se costs which are no""ally paid by sellers as a result of tradition or law In a mar1<e1 area; 111m costs are 'readily Identifiable since lIle seller pays lIlese costs in ~rtually all sales transactions. Special or creallve financing adjustments can be made to lIle comparable property by comparisons 10 flnancing lerms olfeJed by a Ihird pariy institutional lender thai Is nol already Involved in lIle property or Iransaction. Any adjuslment should not be calculaled on a mechanical dollar lor dollar cosl of Ihe financing or concession but lIle dollar amount 01 arry adjustment should apprOXimate lIle market's reaction 10 lIle tlnanclng or concessions based on lIle appraiser's judgement. STATEMENT OF LIMITING CONDITIONS AND APPRAISER'S CERTIFICATION CONTINGENT AND LIMITING CONDITIONS: The appraiser's certification lIlat appears in lIle appraisal report Is subject to ll10 following conditions: 1. The appraiser will nol be responsible for mailers 01 a legal nalure thaI alfecl either lIle property being appraised or lIle titie to it. The appraiser assumes lIlal the tille is good and markelable and, Iherelore, will nol render any opinions about lIle litie, The property Is appraised' on lIle basis of II being under responSible ownership. 2, The appraiser has pro~ded a sketch in ll10 appraisal report to show appro~male dimensions ot lIle improvements and lIle sketch is Included only to assist Ihe reader of lIle report In visualizing the property and understanding lIle appraiser's determinallon ot Its size, 3. The appraiser has examined lIle available flood maps lIlal are pto~ded by ll10 federal Emergency Managemenl Agency (or o\her data sOUlces) and has noted in lIle appraisal report whelller lIle subject site Is located in an Identified Special flood Hazard Area. Because lIle appraiser Is not a smveyor, he or she makes no guarantees, express or implied, rega.rding this determination. 4. The appraiser wiil not give testimony or appear in court because he or she made an appraisal of lIle property in question, unless spec~ic arrangements to do so have been made belorehand. 5. The appraiser has estimated lIle value of the land In lIle cosl approach at Its highest and best use and lIle Improvements at their conbfbutory value. These separate valuations of the land and Improvements must not be used In conluncllon wl\h any olller appraisal and are Il1Valld 11 ll10y 81e so used. 6. The appraiser has noted in \he appraisal report any adverse conditions (such as, needed repairs, depreciation, lIle presence of hazardous wastes, fo~c substances, etc.) observed during lIle inspection of the subject ptoperty or lIlal he or she became aware of during lIle normal research Involved In pertorming lIle apptaisal. Uniess olherwise staled in lIle appraisal report, lIle appraiser has no knowledge ot any hidden or unapparent conditions of lIle property or adverse en~ronmenlal condillons (including lIle presence of hazardous wastes, lo~c substances, etc.) that would make \he property more or less valuallle, and has assumed that there are no such conditions and makes no guarantees or warrantles, express or Implied, regarding the condition of the property. The appraiser will not be responsible lor any such conditions thai do e~st or for any englneertng or testing \hat rnight be required to discover whe\her such conditions exisl. Because lIle apptaiser Is nol an expert in lIle lield 01 en~ronmenlal hazards, lIle appraisal report must not be considered as an environmentai assessmenl of lIle property. 7. The appraiser obtained lIle Infonnation, eslilllates, and opinions lIlat were expressed In the apptaisal report from sources lIlat he or she considers to be reliable and believes lIlem to be true and correcl. The appraiser does not assume responsibility for the accuracy of such Items \hat were furnished by oll1or parties. 8. The appraiser will not disclose the contents of the . appraisal report except as provided for In the Uniform StandardS of Professional Appraisal Practice. ' , 9, The appraiser has based his or her appraisal report and valuallon conclu~on lor an appraisal lIlat Is subject to satisfactory completion, repairs, or alterations on lIle assumption lIlal completion of lIle Improvements wiil be pertonned in a workmanlike manner. 10. The appraiser must pro~de his or her prior written consent betore the lender/client specilied in ll10 appraisal report can disbibule ll10 appraisal report Qncludlng conclusions about lIle property value, lIle appraiser's Identily and professional designations, and relerences to any professional appraisal organizations or the lirm with which \he appraise< Is associaled) to anyone other than \he borrower; \he mortgagee or Its successors and assigns; lIle mortgage Insurer; consultants; ptolessional apptaisal organizations; arry state or tederally approved linanclai institution; or any department, agency, or Instrumentallly 01 ll10 United States or any sIal. or ll10 Ilismc! 01 Columbia; excepllllat lIle lender/client may dlslTlbule lIle property descnption section of lIle report only to data coilection or reporting service(s) willlout ha~ng to obtain lIle appraiser's prior wnllen consen\. The appraiser's wrillen consenl and approval must also be obtained before \he apptalsal can be conveyed by anyone to Ihe public through advertising, pubilc relations, news, sales, or other media. freddie Mac fonn 439 6-93 Page f of 2 fannle Mae form 10048 6-93 LG, Connor Real Estate Appraisers form 6r,R; _"TOTAl fnrW\n"nwl::" ::mnr::lll::::l1 l::nttw::.rp hv :ll::l mnrlll I"~ _1.Ann_AI AMOnl= \.ocatlon Map 1\ . \10" Stat. f'A l'lA ss &79 oe,on Road n Hill III's J. Gibbons Jr. El<.Cu\or Co cumberland , " "\ ., I, \1\ t ;::::") _\ '\ ~ / , '," \~\' \'fj.<fI"""""'" \..,' ,J /.....') .__ ',"" " \'. I ,. "."",,y ,,' , '><\1' .y' .q -, ,\" ",' , (! '" ('\' ,';.> \'\';~~t \~ \:\ "\'\ t'';\ '-i'(-\\\ <~)\ ",do) i ,;:.\ .~>t\.'1 \~ \iii;>, \~"' \,' .. ,>\ (t< ') \'/"\\ \;,/ ~) ):..:...'"'- ('/ Y' ',,. """ \\ . w \, '. . ".,.,' ........."'. ';' ,\ '''-.' 'C, , \,' \,' \qi'\" ',' "~. ";}) ,.:;;,\ \, ,/' ,- (~ \\ i" \, ';. ':\ ",1, '''ii 'J ~~;../ .' ~';;l" ,\/// ,:- \\ .,.t ,\, \\ I' \', t ,,. 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't- " \ ..' ,'\ 1\ l PM1e S{\ ~+ - ,-' ~ \ \ - \'- . " CfJ. - ) g \ \ ' ' I,'::!.' " , \ \' I" ,,", ' .I' '/'leedS\ ' ' ','\A' ,\ ' ,', \\",,'\."\~ '" '" Ill' 1\ '-~,' ,.,' .I',. " , ".,' ~' ' I ,I,J>'" , I I'" \ ' , ,\ " . ..., '\ \ (' __+ '. " " _' tt., \ ' . " " .. I \' I, ' 1 \ " ,'j //)" \ ","_,:' ,,'.,. \~ ..... i \ ,\ ,','" ,'i'" ..' -., .' .....'" ' \ 1'\' ",. I' '. "...,-_" ".'\ 'I"l 'I ',' "11 \z 1 \,1 \\ '," "\ ,_" '\~ ". \" -'\"\' \\ ''.', \\~;, J\ \\ l4.tt$t., tIS ,,'.' '" I'. '" .1' \, . 'I " , """r\,'! >n'1 \ ,\e--"r c....,li/.-.'-..- ee~O<" ') ,\ ,\-('. ,0 " ~ II \, ,.'.., ') \\\ " · \'/J.' ~\. ~ "~,I \~! Ii'),' $" ",\\'\'I'Ir--Z ~ ,\\' "...- i,- 'r\,i.AllO<<'''O< ,I ,#01.",,\5\' \~ \'\1 \\....W(.' '\\ ,\ \:jl d ~! .,':.,\--,,'1---','\-- ,."" ,'i, A" ,...." '" ". I, II,' .,.'~ ", ", 'Ill "'\': \\ \<r-\I\iJ> "\:-- ';.-\1 ..', -., \\,_S~,,,.,,.\',,.r- 1'- ,I . "~, ' · , .... """>,,. I' \' .__......,-',c- \% II, I. '0.' ,,' .\ ,",' I> \'fi tAi \\ .....:-.". \' . c.'." 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''0'1 .!,..~t~"IIi"';' { ",'" ,." ,"" " ;.-"'" ~ ~ . .... ;' -4 l:~..i' .. . ...: ..,' .:' ( Cl" " J' ., "'" . '.,,' fl. Ii ~ ~., ,............. "j'" )__. "'- ...J,.,";'.' If J .... .. - ,".,;,~ ";;'.~, '.'- .,..... ,,,:.~,,,, ~ . ,"" ,." !". "'" " .' ;;.,.... ~.. ~""'K .. ;4 ,.(\, .1 ,;..;~.n.\ ~. ~> ~ \, """ ~~. ...,., I:I,.I.~ .' ,.~~,.:, .t\~ ',' .~ ,. '.~... " ," j.. .' ~.~, ..,~ .' .., .. .' 'f, ..; .1' .' : t" *..: ,.~ . fl ,'" .. ....... ~, , .' .... "...,.. " \et..., ...::..~.._.'. ....~~.. J' " ! . ... ...... '.', ~ . . \ ; l-'" . ./..~.... . .,. it .' .: ';J " .' -..... fI."~ .~~.' ....~rt.. ~, .... ... , . ". '" .. ,. .... ." . .1" . , ... - .., . ~ " ..~ .r , ~. .. . . [de,^, le\dJ _...,.-_ u,__ . _~.,~-:., ~,=.~..., """'''':-:.=;:"=''~_ W4is 1Ju~ruturr t MAlJli Tllli j/$"~ d,,)' of March aile 'l'/lolI_"lIIdNill<' lIlIlIrlred ,nlll Fifty-three (1953) . , ill ,h~ y,ar of our Lord ",to- 11drtmrl'tt ; VERLYN K. SOUDERS, SINGLE MAN, of Fairview TOlll1ship, York County, Penneylvania, and RAY F. SOUDERS, . JR. , and HELEN L. SOUDERS, his wire, of Harrieburg, Dauphin County, Penneylvania, GRANTORS, partiee of the firet part, AND MILES J. GIBBONS and CLAIRE L. GIBBONS, hie wife, of the City of Harrisburg, County of Dauphin, and State of Pennsylvania, GRANTEES, partiee .. ..;." of Ihe suolld pari: ltitlU'flflrtlr. Tll(ll lIlt. said parties of tlu first PMt, /01' (lI1t1 i" ((>IlJiderl1tif/l/ of the SlIm of TWENTY-FOUR THOUSAND FIVE HUNDRED AND NO/lOO DOLLARS _ _ ($24,500.00), '"w/III 1/I0Ile)' 0/ the Ullited St"tcs 0/ Ame,.io" wdl m,d trltl), p"id b), tlu said parties _/ tlte Jt'C(lud part (0 tilt said Iftr' 188 of till' first 1'(11". at (l1/(/ b~fore tIlt' scaling fwd deUvery of tIll'S' ""i'SOltS, tIll' rt'C('lplwlu1"l'of is lurt'oJ' (l(!.~llo,,(lk((t[('d, have gra1lt€d, "argttill~ti, $ (1ld, alloud, CllfctJ.lli:d, rt'!l'tFsl"d, COIl'Vl.')'l.'d tllld {"(Jllfirllud, and oJ! tltest presellts do g.rant, bargai", .all, (Iii"", f'nIcolT, I'ckast, (OU1'(:" "."tI (t~Hfi"'ll unto (Ire, .fair! part ies ,;~tf tIlt suond part, their Ifl'irx (lud tTXXigllX. '.. .2\11 that certain lot of land situate in the Borough of Camp Hill, County of Cumberland, and State of Pennsylvania, more particularly bounded and deecribed as follows; to wit: BEGINNING at a point on the easterly line of Devon Road at the corner of the lot of land now or late of John '11. Frame and Ernestine H. Frame, hiB wife, said point being ten (10) feet measured southwardly along the eastern line of Devon Road from the dividing line between Lots Nos. 7 and 8 on the hereinafter men- tioned Plan of Lots; thence in an easterly direction along said lands now or late of Frame and parallel with said dividing line and ten (10) feet southwardly therefrom, one hundred thirty-one and five-tenths (131.5) feet, more or less, to ths line of lands now or late of Frankenberg and Town, known as Park Hills; thence along said lands now or late of Frankenberg and Town south thirteen (13) degrees sixteen (16) minutes east ninety and one one-hundredths (90.01) feet to a point; thence by other lands of the Eichelbergere in a westerly direction one hundred thirty-three (133) feet, more or less, to Devon Road; thence in a north- erly direction along the eastern line of Devon Road ninety (90) teet to the point or place of BEGINNING. BEING the northern twenty (20) feet of Lot No. 6 and the southern seventy (70) feet of Lot No. 7 on the Plan of Country Club Heights, said Plan being rscorded in the Cumberland County Recorder's Office in Plan Book 4, Page 70. HAVING THEREON ERECTED a one story brick dwelling house Imown as No. 579 Devon Road, Camp Hill, ~enn8ylvania. ,. BEING the sarne pr~ises which Russell F. Eichelberger and Pauline E. Eichelberg- er, his wife, by deed dated August 14, 1952, and recordsd in the Cumberland County Recorder's Office in Deed Book "e", Vol. 15, Page 146, granted and con- veyed unto Verlyn K. Souders and Ray F. Souders, Jr., parties of the first part hereto. THIS conveyance is made under and subject, nevertheless, to the building and use reetrictions applicable to said premises under instruments ot prior record and specifically to the building lines as shown on eaid Plan and the Restrictivs Articleh r~oorded in the Recorder's Of rice aforeeaid June 10, 1946, in Misc. Book 88, Page 359, excepting, however, those reetrictive articles, if any, im- posing restrictions upon sale or ocoupancy on the basis of raoe, oreed or color which it 1s expresely intended shall not bs imposed or reimposed hereby. .. BUilding Sketch (Page - 1) Borrower/Client NA Pronerlv Address 579 Devon Road Citv Camo Hill Countv Cumbertand State PA lin Code 17011 Lender Miles J. Gibbons Jr. Executor NOTE: Interior Sketch Not To Scale. 16.0' Sk8lehbv~IV'" Comments: Code GLA! PiP GAR Description Firat Floor Screen Porch Slz.iIl 1422.25 126.00 399.00 Net Tota's. 1422.25 126.00 399.00 LIVING AREA aREAKbOWN 'Brelkdown Subtotali AREA CALCULATIONS SUMMARY Garag_ Firtlt Floor 16.0 x 43.0 24.3 x 28.3 5.3 x 9.0 689.00 691.00 47.25 TOTAL LIVABLE (rounded) 1422 3 Calculations Total (rounded) 1422 Fonn SKT.BldSkl- ''TOTAllo! Windows" appraisal software by a la mode, Inc. -l-BOO-ALAMODE Subject Photo Page ~olTowe;;r.nent NA Prnne"" Address 579 Devon Road Ci;';- camn -Hili Counlv Cumbe~and State PA ZJn Code 17011 lender Miles J. Gibbons Jr. Executor Subject Front 579 Devon Road Sales Price NA Gross Living Area 1,422 Total Rooms 6 T olal Bedrooms 3 Total Bathrooms 1.5 location Average View Avg. Street Site 0.24 acre Quality Average Age 52 years Subject Rear SubJect Street Form PIC3x5.SR - 'TOTAllo! WIndows' appraisal software by a la mode, inc. -I-BOO-ALAMOOE Comparable Photo Page Borrower/Clian,' NA Pronertv Arldress 579 Devon Road Ci'" Carnn Hill Countv Cumberland Slale PA Zln Code 17011 Le;;;';r Miles J. Gibbons Jr. Executor Comparable 1 3009 Lincoln Street Prox. \0 Subject 0.59 miles Sale Price 159,955 Gross Living Area 1,333 Total Rooms 6 Total Bedrooms 3 Total Bathrooms 2 Location Average View Avg. Street Site 0.15 acre Quality Avg./Brlck Age 55 years Comparable 2 570 Devon Road Prox. to Sublect Across the street Sale Pilce 159,900 Gross living Area 1,377 Total Rooms 5 Total Bedrooms 3 Total Balhtooms 2 Location Average View Avg. Street Site 0.39 acre Quality Avg/Brlck Age 45 years Comparable 3 498 N. 25th Street Prox. to Sublect To rear of subjeCV2 door Sale Price 170,000 Gross Living Area 1,547 Total Rooms 6 Total Bedrooms 3 Total Bathrooms 2 Location Average View Avg. Street SlIe 0.36 acre Quality Avg/Brlck&Alum Age 69 years Form PIG3x5.GR - "TOTAL tor Windows" appraisal sollWare by ala mode, Inc. -1.BOQ.ALAMODE i ~ 11 SCHEDULE B ~ STOCKS & BONDS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DEceDENT ---..-----. ------_.-._-------- ESTATE OF Gibbons, Claire L I FILE NUMBER 21 - 04 - 00553 All property jointly..owned with right of survivorship must be disclosed on Schedule F. ITEM . NUMBER ! -------t----..-..---- I ! Cadaret Grant Brokerage Ace!. #43C-290582 1 DESCRIPTION UNIT VALUE i VALUE AT DATE OF DEATH 444,647.91 --T 35.451 209.80 2 E Bonds (based on proceeds of actual sale) 3 MetLife Stock 1,559.80 TOTAL (Also enter on line 2, Recapitulation) 446,417.51 . SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMQNWEALiH Qf PENNSYlVI\NlA INHERITANCE TAX RETURN RESIDENT DECEDENT ~-~._~~,--_.~..._- ------IFILENUMBE~-- _ _ ___ _---'--~04-005~__u ESTATE OF Gibbons, Claire L 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 NUMBER ___H_ I DESCRIPTION VALUE AT DATE OF DEATH 5,571.55 M & T Bank Checking Account #37051288 2 Personal property (based on net proceeds of auction) 6,095.50 3 Cash in possession of decedent 726.66 4 Met Life dividend 20.24 5 Man's 14K gold wedding band and man's black onyx gold ring 100.00 6 Cameo pin (broken - no value) 0.00 7 Stick pin (no value) 0.00 8 Woman's platinum wedding band with diamond chips 110.00 9 Diamond engagement ring 230.00 10 Appraised coins (including English pennies; French 10 cent coin; 28 Liberty half dollars; liberty head half dollar; Kennedy half dollar; Franklin half dollar; 1921 silver dollar, 1924 silver dollar, 1824 50 cent piece, 10 Liberty quarters; 120 Indian/buffalo nickels; 143 liberty dimes; 24 silver pennies; liberty nickel; misc. foreign coins) 233.35 TOTAL (Also enter on Line 5, Recapitulation) 13,087.30 T~..~:...:t.~".~..-:.. '.',~ :", "::,-.:~7,7".";h'. ",,, ffic1Pnertjon & <to.. Gemologists & Appraisers .. ,." " 730 North Front Street, Wormleysburg, PA 17041 business: (717) 711-1420 [0" (717) 731-3419 'c,-~W;:i~ , ~--.:r.&t, mcphersonandco@paonline.com APPRAISAL TO WHOM IT MAY CONCERN: This is to certify that we are engaged in the jewelry business, appraising diamonds, watches, jewelry and precious stones of all descriptions. We herewith certify that we have this day carefully examined the following listed and described articles, the property of: Name: Address: Estate of Claire Gibbons 2800 Myrtle Drive, Mechanicsburg PA 17055 We estimate the value as listed for insurance or other purposes at the current retail value, excluding Federal and other taxes. In making this Appraisal, we DO NOT agree to purchase or replace the articles. DESCRJPTlON APPRAISED VALUE MENS 10 KARAT YELLOW GOLD BLACK ONYX RJNG: Mens 10 karat yellow gold black onyx ring consisting of one rectangular shaped black onyx. The ring is stamped !Ok. MAJOR GEMSTONE: One Rectangular Shaped Black Onyx Measurements: 15.5mm. x 12.2mm. Condition: The surface of the Black Onyx is scuffed. " MENS I 0 KARAT YELLOW GOLD RJNG MOUNTING: Mens 10 karat yellow gold ring mounting with a rectangular black onyx that is set in a half bezel setting. The ring size is 9 Yz_ Total Metal & Gem Weight: 65grams 4. 1 dwts. FAIR MARKET VALUE: .................................................................................................................. $100.00 Gold market value at $425.00 (troy ounce) Weight and grade estimated insofar as mounting permits. The foregoing Appraisal is made with the understanding that the Appraiser assumes no liability with respect to any action that may be taken on the basis of this Appraisal. ~ Brian E. McPherson G.G. (GIA), Member of NAJA I 1'-/6 j-- I . . ----------."'._._----_._------_..._-~~--_._--~-- tJra1e j,,"we/"!I t;,m-Jr""I!'J '/)';'",11,,#,:: fficlPlierson & ({Oo. Gemologists & Appraisers ;",- .",~"c!~lo"" -....-...;<:;;;;-.1 710 North front Street, WOf11l1eysburg, I'A 17041 business: (7"17) 7.JI-J420 fax: (717) 731-3419 mcphersonandco@paonline.com APPRAISAL TO WHOM IT MAY CONCERN: This is to certilY that we are engaged in the jewelry business, appraising diamonds, watches, jewelry and precious stones of all descriptions. We herewith certilY that we bave this day carefully examined the following listed and described articles, the property of: Estate of Claire Gibbons 2800 Myrtle Drive, Mecbanicsburg PA 17055 Name: Address: We estimate the value as listed for insurance or other purposes at the current retail value, excluding Federal and other taxes. In making this Appraisal, we DO NOT agree to purchase or replace the articles. DESCRIPTION APPRAISED VALUE LADIES PLATINUM DIAMOND WEDDING BAND: Ladies platinum diamond wedding band consisting often single cut diamonds. The wedding band has an engraved design on the edges of the ring. The inside of the ring is engraved "MJG to CLK 7-12-32". MINOR DIAMONDS: Ten Single Cut Diamonds Carat Weight: to = .10cttw. Color Grade: J - K Clarity Grade: SI2 - 12 ( aU of the diamonds are chipped) ~....J.. N "'__'. --"', . . ..... <",.,.t'" j .:1 LADIES PLATINUM WEDDING BAND MOUNTING: Ladies platinum wedding band mounting with ten round single cut diamonds that are channel set. The finger size of the ring is 4 !/" Total Metal & Gem Weight: 1.9grams 1.2dwts. FAIR MARKET V ALUE: .................................................................................................................. $110.00 Platinum market value at $850.00 (troy ounce) Weight and grade estimated insofar as mounting permits. The foregoing Appraisal is made with the understanding that the Appraiser assumes no liability with respect to any a~ may be taken on the basis of this Appraisal. . ---- Brian . McPherson G.G. (GlA), Member of NAJA 1/"/,,,- ~Jrlilr, ;,.wn",.y ti"mJI",.",,; 7)-,dlr..,,,dJ mclPliertjon & <to.. Gemologists & Appraisers ;:",~m;'- ~'7":'J;;ll,,~,_~.~'tt,r -"",,;';r.., :';;-':<~:.o-;;'''''-'~'';'7V-":~,:~' ;<:".r':;.~-' I ":.",,10~8.7"';~~::' "'~':,!' .~. ~',Ij'-'~':'_::.;'~::;;mT\':~;;:;'l.i:;l'M 730 North Front Street, Wormleysburg, r)A 17043 business: (717) 731-3420 fax: (717) 73]-3419 mcphersonandco@paonline.com APPRAISAL TO WHOM IT MAY CONCERN: This is to certifY that we are engaged in the jewelry business, appraising diamonds, watches, jewelry and precious stones of all descriptions. We herewith certifY that we have this day carefully examined the following listed and described articles, the property of: Name: Address: Estate of Claire Gibbons 2800 Myrtle Drive, Mecbanicsburg PA 17055 We estimate the value as listed for insurance or other purposes at the current retail value, excluding Federal and other taxes. In making this Appraisal, we DO NOT agree to purchase or replace the articles. DESCRIPTION APPRAISED VALUE LADIES 14 KARAT WHITE GOLD DIAMOND ENGAGEMENT RING: Ladies 14 karat white gold diamond engagement ring consisting of one round full cut diamond set in the center with four single cut diamonds set on each side. Tbe ring currently has a ring guard attached. MAJOR DIAMOND: One Round Full Cut Diamond Measurements: 4.IOmm. x 4.05mm. x 2.35mm. Carat Weight: .23ct. Color Grade: J - K Clarity Grade: SII MINOR DIAMONDS: Carat Weight: Color Grade: Clarity Grade: Eight Single Cut Diamonds 8 = .08cttw. J-K SI2 - 12 (all of the diamonds are chipped) , LADIES 14 KARAT WHITE GOLD ENGAGEMENT RING MOUNTING: Ladies 14 karat white gold engagement ring mounting consisting of one round full cut diamond set in the center in a four prong recessed setting with four round single cut diamonds that are all set in four prong recessed settings on each side. FAIR MARKET VALUE: .................................................................................................................. $230.00 Gold market value at $425.00 (troy ounce) Weight and grade estimated insofar as mounting permits. Tbe foregoing Appraisal is made with the understanding that the Appraiser assumes no liability with respect to any action that may be taken 00 the basis of this Appraisal. ~ Brian E. McPherson G.G. (OIA), Member ofNNA I I 1</,."- &.Jr#l'~ Jewel',..? t;e_In-J-ftlHI!'J v.,-d",.""i; *' SCHEDULE H I FUNERAL EXPENSES & _. ADMINISTRATIVE COSTS ~ COMMONWEALTHOf' PENNSYLVANIA ~. INHERITA.NCE TAX RETURN RESIDENT DECEDENT --- . ..- ESTATE OF G'bb Cl' L IOns, arre I FILE NUMBER _ .~ 04 - 00553 Debts of decedent must be reported on Schedule I. -~0~~EJ -- --- --~ESCRIPTI;-;- m___ ______ A. FUNERAL EXPENSES: Funeral home -l AMOUNT 2 I cemetery cemetery marker 3 B. ADMINISTRATIVE COSTS: Personal Representative's Commissions 1. Social Security Number(s) I ErN Number of Personal Representative(s): 2. Street Address City Year(s) Commission paid Attorney's Fees Law Offices of Debra K. Wallet -- Debra K. Wallet State Zip 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address 4. City Relationship of Claimant to Decedent Probate Fees State Zip 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. 1 Other Administrative Casts postage, photocopies, etc. 2 Lester G. Connor (Real Estate appraisal) Total of Continuation Schedule(s) I --.-l_ TOTAL (Also enter on line 9, Recapitulation) 7,514.00 950.00 1,450.00 3,500.00 476.00 50.00 300.00 1,625.86 15,865.86 *' Schedule H I Funeral Expenses & Administrative Costs continu~ __ ------ --IFILENlJMBER- I 21 - 04 - 00553 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Gibbons, Claire L 3 Derr's Hauling 325.00 4 McPherson & Co. (jewelry appraisal) 5 PP&L 6 Verizon 7 AT&T 8 Pennsylvania American Water 9 Comcast Cable 10 Eshenour's Fuel 250.00 196.35 75.77 35.19 93.69 11.25 638.61 Page 2 of Schedule H I I COMMOtffiEALTHOF?ENNS'1'L\lA.NIA ~.. INHERITANCE TAX RETURN RESIDENT DeCEDENT ---- ....-- *' SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS I FILE NUMBER _ 21 - 04 - OO~~~__ ESTATE OF . GIbbons, Claire L Include unreimbursed medical expenses. ITEM NUMBER I DESCRIPTION AMOUNT N. Morris (caregiver) 116.96 2 C. DeHaven (caregiver) 3 Griswold Special Care 4 Central Medical Equipment 5 Internists of Central P A 6 Messiah Village 7 PP&L 8 AT&T 9 Holy Spirit Hospital 10 PelUlsylvania American Water 11 Quantum Imaging 12 M. Ludwig (home maintenance) 13 Penn Waste 14 Borough of Camp Hill (sewer) 15 Real Estate taxes 595.80 1,340.00 50.38 65.29 3,456.00 71.16 8.62 905.20 23.61 4.38 1,000.00 112.22 60.00 2,451.49 TOTAL (Also enter on Line 10, Recapitulation) 10,261.11 REV.1513 EX+ (9-00) *' SCHEDULE J BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERlrANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Gibbons, Claire L - . NUMBER I NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY - i~ TAXAB'LE DISTRIBUTIONS (include outright spousal distribu;i~- . I I Miles J. Gibbons, Jr. , 2800 Myrtle Dr. I Mechanicsburg, P A 17055 2 Ann Reimel P.O. Box 689 , Mt. Gretna, P A 17064 3 Hugh Gibbons 3312 20th St. Lubbock, TX 79410 I FILE NUMBER 21 - 04 - 00553 -----.'.- I RELATIONSHIP TO \ AMOUNT OR SHARE DECEDENT i OF ESTATE I s~.tLI't Tno'''~'lt:esidUary e:rnte \ I I Son I Son I I I \ 1/3 of residuary estate 1/3 of residuary estate Enter dollar amounts for distributions shown above on lines 15 through 18, as appropri~te, on Rev 1500 cover she~t !NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTiON TO T P:x IS NOT ,BEING MADE I I I I I B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS II. I 'TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEJ i ,-. ^ 5' c\ G.. 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GIBBONS, of Camp Hill, Cumberland County, Pennsylvania, do hereby make my last will and testament, revoking all testamentary dispositions heretofore made by me. 1. I give, devise and bequeath all my estate, real and personal and wheresoever situate, to my husband, Miles J. Gibbons, if he survives me. 2. If my said husband predeceases me, I dispose of all my estate as follows: (a) I give to the Camp Curtin Trust Company, Harris- burg, Pennsylvania, the sum of Two Thousand ($2,000.00) Dollars to invest and reinvest and to hold and accumulate the income therefrom and to use the entire fund for the benefit of my mother-in-law, Margaret A. Gibbons, of Scranton, Pennsylvania, during her lifetime. I direct my said Trustee to pay from the said funds the premiums on life in- surance policy carried on the life of my said mother-in-law with the Women's Benefit Association, Port Huron, Michigan, the premiums thereon now being paid to Mrs. Irene Kelly, 3 Owen street, Pittston, Pennsyl- vania. I further direct my said Trustee to pay to my mother-in-law the sum of Forty ($40.00) Dollars per month from the said fund for and dur- ing her natural life. I further authorize my Trustee at any time or from time to time to use any part or all of the said funds held by it to pay any medical expenses or to meet any other emergency pertaining to my said mother-in-law. Any balanoe remaining in the said fund at the time of my mother-in-law's death shall revert to my residuary estate. (b) My mother-in-law, Margaret A. Gibbons, shall have the right to occupy premises known and numbered 1931-33 Lafayette street, Scranton, Pennsylvania, and to permit others to occupy the same with her. If at any time my said mother-in-law is unable or unwilling to continue to occupy the said premises, the rights given to her under this paragraph shall cease. (c) I give to my mother, Lydia G. Kennedy, Scranton, Pennsylvania, the sum of One Thousand ($1,000.00) Dollar~ if she survives me. (d) All the rest, residue and remainder of my estate, real, personal and wheresoever situate, I give, devise and bequeath, in equal shares, to my children. If any child shall predecease me leaving issue surviving him, the said issue shall take the share which the de- ceased child would have taken if she or he had survived me. 3. I direct that all estate, inheritance and succession taxes, interest and penalties on property passing under this my will, or any codicil thereto, shall be paid out of the principal of my general estate to the same effect as if such taxes were expenses of administration, and all legacies, devises and other gifts of principal and income made by this my will, or by any codicil thereto, shall be free and clear thereof. In the absolute discretion of my Executor or Trustee, such taxes may be paid immediately, or payment may be postponed on future or remainder interests until possession thereof accrues to the beneficiary. 4. I nominate, constitute and appoint my husband, Mi~es J. Gibbons, to be the Executor of this my will. If at any time my said husband is unable or unwilling to so act, I appoint my son, Miles J. Gibbons, Jr. to be my Executor. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this my last will and testament this ~ day of i\-~tlI.^'d' 1960. Signed, sealed, published and declared by the above-named Claire L. Gibbons, as and for her last will and testament in the presence of us who, at her request and in her presence and in the presence of each other, have her unto subscribed our~ names tnesses this ID day of ~l~ t..L. A'.' ~. <jt .\j.JHN4:I.J (SEAL) ~~ Q. t'b'A'/r t7 WILLIAM J. MADDEN, JR., ESQ. 2311 N. Front Street Harrisburg, Pennsylvania 2. ',<"'4_'._ Glenda Farner Slrasbaugh Register of Wiils and Clerk of Orphans' Court Marjorie A. Wevodau First Deputy 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 INVOICE Bill To: InvoiceNo: Invoice Date: Estate of: Estate No: 240 3/4/2005 UAlRE 1. GIBBONS 21-04-0553 DEBRAK. WALLET 24 NORlli 32ND STREET JA CAMP HILL, PA 17011 35.00 Total $35.00 Qty 1 Fee Description Additional Probate Fee Total: $35.00 Checks should be made payable to the Register of Wills. Tenus: Net 30. Please return one copy of this invoice with your payment. Thank you. STATUS REPORT UNDER RULE 6.12 Name of Decedent: Claire L. Gibbons Date of Death: May 31, 2004 Will No. 2004-00553 Admin. No. 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 No X 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: July 31, 2005 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 No b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informal,ly to the parties in interest? Yes No d. Copies of receipts, releases, joinders and' approvals of formal or informal accounts may be filed with the Cerk of the Orphans' Court and may be attached to this report. ~ IJ . WMA....r Signature ~bra K. Wallet, Esq. Name (Please type or print) 24 N. 32nd St., Camp Hill, PA 17011 Address Da te : 2/28/05 ( 717 ) 737-1300 Tel. No. Capacity: Personal Representative X Counsel for personal representative ~ (MAH:rmf/AM3) BUREAU OF INOIVID~~~~E~c INtERITANCE TAX DIVISION'-'-- PO BOX 280601 ,- .- HARRISBURG PA 171Z8-D6Gl'-. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEHENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX " ?~n5 t1 n V r, n ....Cu' lId ~ c..U P" I~' 1.1 'r(j C:. I..f DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 05-23-2005 GIBBONS 05-31-2004 21 04-0553 CUMBERLAND 101 Allaunt R..i tted CLERK OF ORPHAN'S COURT DEBRA 1t~~tf:Tt ,cC, Co. [)!\ D K WALLET LAW OFFICES 24 N 32ND ST CAMP HILL PA 17011 * REY-1547 EX AFP (03-05) CLAIRE L MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ 1I!V-"i!C,."tt.m.m~'lP.l'.'N'tlrn!l!.!II:!'.!MftA""'JM!r.m.l'WltlTftMMt'~.YC[!III'JM!r.r.rt.............. ... DISALLONANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF GIBBONS CLAIRE L FILE NO. 21 04-0553 ACN 101 DATE 05-23-2005 TAX RETURN WAS: I X I ACCEPTED AS FILED I CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule AJ 2. Stocks and Bonds ISchodul. BI 3. Closely Held stock/Partnership Interest (Schedule C) ~. KortgageslNotes Receivable (Schedule DJ S. Cash/Bank Oeposits/Hlsc. Personal Property (Schedule El 6. Jointly Owned Property (Schedule f) 7. Transfers (Schedule GJ 8. Total Assets III 121 131 I~I 151 161 171 150,000.00 446.417.51 .00 .00 13.087.30 .00 .00 181 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expanses/Ad.. Costs/Misc. Expenses (Schedule Hl 10. Debts/Mortgage Liabilities/Liens (Schedule I) II. Total Deductions 12. Net Value of Tax Return 13. Charitable/Govern.-ntal Bequests; Non-elected 9113 Trusts (Schedule J) 14. Net Value of Estate Subject to Tax 191 1101 15,865.86 10.261.11 1111 1121 1131 11~1 NOTE: I~ an assess.ent was issued previously, lines reflect ~igures that include the total of ALL ASSESSMENT OF TAX: IS. MOUlt of Line 14 at Spousal rat. (IS) 16. ~aunt of Line 14 taxable at Lineal/Class A rate (16) 17. A.aunt of Line 14 at Sibling rate (17) 18. A~unt of Line 14 taxable at Collateral/Class B rate (18) 19. Principal Tax Due C NOTE: To insure proper credit to your account, sub. it the upper portion of this far. Mlth your tax payment. 609,504.81 :>6.1:>6 97 583,377.84 .00 583,377.84 14, 15 and/or 16, 17, 18 and 19 will returns assessed to date. .00 X 00 = 583,377.84 X 045= .00 X 12 = .00 X 15 = 1191= INTEREST/PEN PAID I-I 1,312.60 .00 AMOUNT PAID 25,000.00 60.60- DATE 08-30-2004 05-16-2005 NUHBER CD004325 REFUND ~ TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE .00 26,252.00 .00 .00 26,252.00 26,252.00 .00 .00 .00 . IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL OUE IS LESS TMAN $1, NO PAYMENT IS REQUIRED. IF TOTAL OUE IS REFLECTED AS A "CREDIr' ICRI, YOU HAY BE DUE A REFUND. SEE REVERSE SIDE DF TMIS FORH FDR INSTRUCTIONS. I BUREAU OF INDIVIDUAL TAXES IMHERITANCE UX DIVISlOM PO BOX 280601 HARRISBURG PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE XNHERXTANCE TAX STATEMENT OF ACCOUNT '* REV-16o.1 EX AFP (03-05) '1. "}":; DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 05-31-2005 GIBBONS 05-31-2004 21 04-0553 CUMBERLAND 101 Amount R..i tteel CLAIRE L r ~ DEBRA KWALLET D K WALLET LAW 24 N 32ND ST CAMP HILL OFFICES PA 17011 MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, su~lt the upper portion of this for. with your tax pay..nt. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ ................................................................................................................ REV-1607 EX AFP (03-05) *** INHERITANCE TAX STATEMENT OF ACCOUNT *.. ESTATE OF GIBBONS CLAIRE L FILE NO.21 04-0553 ACN 101 DATE 05-31-2005 THIS STATEHENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE MANED ESTATE. SHOWN BELOIt IS A SUNHARY 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: 05-23-2005 PRINCIPAL TAX DUE: 26,252.00 PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 08-30-2004 CD004325 1,312.60 25,000.00 05-16-2005 REFUND .00 60.60- TOTAL TAX CREDIT 26,252.00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 IF PAlO 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" ICRJ, YOU HAY BE DUE A REFUIID. SEE REVERSE SIDE OF THIS FORK FOR INSTRUCTIONS. J ~ PHONE: (717) 737-1300 .Law Dffi~H of DEBRA K. WALLET 24 N. 32nd STREET CAMP HILL, PA 17011-2917 Email: Walletdeb@aol.com FAX: (717) 761-5319 December 13, 2005 Glenda F. Strasbaugh, Register of Wills Cumberland County Courthouse 1 Courthouse Square Carlisle, PA 17013 4"_":1 r:~:J Q ~"~ -. " ~_ .J~~ __ L::.::i c.n c::) r~';'~i n Re: Estate of Claire L. Gibbons Will No. 2004-00553 ,. ,-, '-' , ! 1 -eJ f'-,) Dear Ms. Strasbaugh: U1 --.l Enclosed for filing are the original "Approval of Account, Waiver, Receipt, Release, and Agreement of Indemnity" and a Status Report Under Rule 6.12 for the above-captioned case, along with the filing fee of $5.00. I have also enclosed two copies of the front page of each of these documents to be clocked-in and returned in the enclosed self-addressed, stamped envelope to my office. As always, should you have any questions about any of these documents, please feel free to telephone my office. Thank you for your assistance. Sincerely yours, ~~t.\J~ Debra K. Wallet DKW/mml Enc. cc: Miles J. Gibbons, Jr., Executor STATUS REPORT UNDER RULE 6.12 Name of Decedent: Claire L. Gibbons Date of Death: May 31, 2004 Will No. 2004-00553 Admin. No. 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 No b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informal.lY to the parties in interest? Yes X No d. Copies of receipts, releases, joinders and" approvals of formal or informal accounts may be filed with the Cerk of the Orphans' Court and may be attached to this report. Date: 12/13/05 ~ \t. Lk.. a.. .,.. Signature ('.j Debra K. Wallet, Esq. Name (Please type or print) 24 N. 32nd St., Camp Hill, PA 17011 Address r- 1.0 t...l.- u; "./ ~',"", ,-' ( 717) 737-1300 Tel. No. C) L".! C:;:, d.:l :;~: - u='-~:" cc 0::':-) C) Capacity: Personal Representative X Counsel for personal representative (MAH:rmf/AM3) Jt IN THE ORPHANS' COURT DIVISION OF THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EST A TE OF CLAIRE L. GIBBONS, DECEASED No. 2004-00553 C) ('=0 -:C; -r 1 /"-) r"", ,.. -', C-J"1 , - , APPROVAL OF ACCOUNT, WAIVER, RECEIPT, RELEASE, AND AGREEMENT OF INDEMNITY (-- ) c: The circumstances leading up to the execution of this instrument are as follows; -, ~'" '.t 1. Claire L. Gibbons died on May 31, 2004, leaving a Will dated February 10, 1960, naming Miles J. Gibbons, Jr. as Executor. 2. Letters Testamentary were granted to Miles J. Gibbons, Jr. by the Register of Wills of Cumberland County on June 14, 2004. 3. It is the desire of the Claire L. Gibbons heirs that the Estate be distributed without the formality of a court proceeding in order to save the expense, publicity, and delay incident to such court proceeding, and the Executor is willing to make such distribution upon the execution of this instrument. 4. An account of the administration of the Estate of Claire L. Gibbons has been prepared by the Executor. A copy is attached hereto as Exhibit A. 5. In consideration of the foregoing, each of the undersigned hereby: A. Represents and warrants that he/she has read and understands this instrument and that the facts set forth above are true and correct to the best of his/her knowledge, information and belief; B. Declares that he/she has examined the attached account of the administration -1- V~J of the Estate and the attached schedule of distribution; that he/she finds them to be true and correct in all particulars; that he/she accepts and approves them as if they had been duly filed, audited, adjudicated and confirmed absolutely by the Orphans' Court Division of the Court of Common Pleas of Cumberland County, and as if the amounts shown as distributable had been duly awarded to him/her; C. Waives the filing and auditing of the account of the administration of the Estate in the Orphans' Court Division of the Court of Common Pleas of Cumberland County, and agrees that the Orphans' Court Division of the Court of Common Pleas of Cumberland County may by its decree confirm the account and approve the schedule of distribution; D. Requests the Executor to make distribution of the principal and income in accordance with the schedule of distribution, and effective upon delivery to him/her of the amounts shown as respectively distributable, acknowledges receipt of such property; E. Agrees to refund to the Executor any amount which may at any time be determined to have been an erroneous distribution to him/her, regardless of the cause of such erroneous distribution, even if attributable to negligence, and agrees that any period for the limitation of actions for the collection of any erroneous distribution shall commence only at such time as the Executor shall have obtained actual knowledge of such erroneous distribution and that in no event shall the period for collection of any erroneous distribution be less than two years after the actual discovery thereof; F. Absolutely and irrevocably remises, releases, quitclaims and forever discharges Miles J. Gibbons, Jr., individually and in his capacity as Executor, from any and all actions, suits, payments, accounts, reckonings, liabilities, claims and demands relating in any -2- way to the administration of the Claire L. Gibbons Estate; G. Agrees to indemnify and hold harmless, to the extent of the funds received by him/her hereunder, Miles J. Gibbons, Jr., individually and in his capacity as Executor, from and against any and all claims, loss, liability or damage (including legal fees and costs in connection therewith) which he/she may suffer or to which he/she may be subjected by reason of his administration of the Estate, the settlement of his Executor's account and the distribution of the assets af the Estate without having the formal approval of the Orphans' Court Division of the Court of Common Pleas of Cumberland County, including, but not limited to, any liability for any federal estate tax, Pennsylvania inheritance tax or any other death taxes, together with interest and costs incidental thereto, relating in any way to the Estate; and H. Declares it to be his/her intention that this instrument, consisting of three pages, shall be governed by the law of Pennsylvania and shall be legally binding as an agreement under seal upon him/her and upon his/her heirs, executors, administrators and assIgns. Executed on: n I DATE \\\\~\o~ DATE l ) J'6lo~ I I (Seal) (Seal) I(~~-()\) DATE rI L /\~f/1 ~L 1;( ~ (Seal) ~BB'ONSf'r -3- BEFORE THE REGISTER OF WILLS, CUMBERLAND COUNTY, PENNSYLVANIA No. 2004-00553 FIRST AND FINAL ACCOUNT OF MILES J. GIBBONS, JR., Executor For ESTATE OF CLAIRE L. GIBBONS, Deceased Date of Death: May 31, 2004 Date of Executor's Appointment: June 14, 2004 Accounting for the Period: June 14, 2004 to October 31, 2005 PURPOSE OF ACCOUNT: Miles J. Gibbons, Jr., Executor, 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: Debra K. Wallet, Esquire 24 N. 32nd Street Camp Hill, PA 17011 I.D. #23989 (717) 737-1300 EXHIBIT A SUMMARY OF ACCOUNT Page Current Value Fiduciary Acquisition Value Proposed Distribution to Beneficiaries 8 $101,278.80 PRINCIPAL Receipts 2-3 $620,381.52 Net Gain on Sales or Other Dispositions 3 213.03 Less Disbursements Debts of Decedent 4 $12,431.62 Funeral Expenses 4 9,914.00 Administration Expenses 4 2,550.04 Federal and State Taxes 5 28,326.90 Fees and Commissions 5 4,050.00 57,272.56 Principal Balance on Hand $563,321.99 INCOME Receipts 6 $18,451.81 Income Balance on Hand 18,451.81 Balance Before Distributions Distributions to Beneficiaries 7 $581,773.80 480,495.00 $101,278.80 Combined Balance on Hand RECEIPTS OF PRINCIPAL Assets Listed in Inventory: (Value as of Date of Death) Cash and Bank Deposits: M&T Bank Chking. Acct #37051288 $5,571.55 Cash in possession of Decedent 726.66 MetLife dividend 20.24 Appraised coins 233.35 $6,551.80 Tan2ible Personal Property: Personal property (based on $6,095.50 net proceeds of auction) Man's 14K gold wedding band and 100.00 Man's black onyx gold ring Cameo pin (broken - no value) 0.00 Stick pin (no value) 0.00 Woman's platinum wedding band 110.00 with diamond chips Diamond engagement ring 230.00 $6,535.50 Stocks: Cadaret Grant Brokerage $444,647.91 Account #43C-290582 E Bonds 209.80 MetLife Stock 1,559.80 $446,417.51 2 Realty: 579 Devon Rd., Camp Hill, PA 17011 (based on appraisal) $150,000.00 TOTAL ASSETS LISTED IN INVENTORY: $609,504.81 Receipts Subsequent to Inventory (Valued When Received) Cash Ladies 14 Karat yellow gold wedding band Increase in value of Cadaret Grant fund (anticipated gain)* $30.00 55.00 10,791.71 $10,876.71 TOTAL RECEIPTS OF PRINCIPAL: $620,381.52 * Actual gain will be determined after receipt of statement after total liquidation. GAINS AND LOSSES ON SALES OR OTHER DISPOSITIONS 01/31/05 MetLife Stock Net Proceeds $1,781.18 Fiduciary Acquisition 1,559.80 221.38 05/09/05 Coins Net Proceeds $225.00 Fiduciary Acquisition 233.35 (8.35) NET GAIN: $213.03 3 DISBURSEMENTS OF PRINCIPAL Debts of Decedent: N. Morris (caregiver) $116.96 C. DeHaven (caregiver) 595.80 Griswold Special Care 1,340.00 Central Medical Equipment 50.38 Internists of Central P A 65.29 Messiah Village 3,456.00 PP&L 91.73 AT&T 8.62 Holy Spirit Hospital 905.20 Pennsylvania American Water 23.61 Quantum Imaging 4.38 M. Ludwig (home maintenance) 1,000.00 Penn Waste 122.22 Borough of Camp Hill (sewer) 60.00 Real Estate taxes 2,451.49 Verizon 4.61 Social Security overpayment 2,121.00 Moffit Heart & Vascular Group 14.33 $12,431.62 Funeral Expenses: Funeral home $7,514.00 Cemetery 950.00 Cemetery marker 1,450.00 $9,914.00 Administration Expenses: Probate Fees $501.00 Derr's Hauling 325.00 PP&L 210.30 AT&T 35.19 Pennsylvania American Water 105.28 Comcast Cable 11.25 Eshenour's Fuel 638.61 Verizon 71.16 Foremost Insurance (property ins.) 577.25 Postage, copies, mileage, etc. 50.00 Reserve for Filing of Account 25.00 $2,550.04 4 Federal and State Taxes: P A Inheritance Tax 2004 PA Income Tax Unpaid Per Capita Taxes 2004 P A Fiduciary Tax 2004 Federal Fiduciary Tax Reserves for 2005 Fiduciary Taxes Fees and Commissions: Debra K. Wallet, Esq. - Atty's fees Lester G. Connor - real est. appraiser McPherson & Co. - jewelry appraiser $24,939.40 139.00 31.50 327.00 2,640.00 250.00 $3,500.00 300.00 250.00 5 $28,326.90 $4,050.00 RECEIPTS OF INCOME Dividends & Interest Cadaret Grant Co. June, 2004 payment July, 2004 payment August, 2004 payment September, 2004 payment October, 2004 payment November, 2004 payment December, 2004 payment January, 2005 payment February, 2005 payment March, 2005 payment April, 2005 payment May, 2005 payment June, 2005 payment July, 2005 payment August, 2005 payment September, 2005 payment $3,374.30 2,448.71 1,323.73 2,705.45 1,869.61 551.58 1,534.51 533.40 762.65 1,190.78 400.75 419.79 405.06 481. 72 0.00 449.77 TOTAL RECEIPTS OF INCOME: $18,451.81 6 DISTRIBUTION TO BENEFICIARIES TO: Miles J. Gibbons, Jf. 2800 Myrtle Drive Mechanicsburg, PA 17055 03/01/05 579 Devon Rd., Camp Hill Cash Distribution Woman's platinum wedding band with diamond chips Ann Reimel P.O. Box 689 Mt. Gretna, P A 17064 03/01/05 Cash Distribution Diamond engagement ring Hugh Gibbons 3312 20th Street Lubbock, TX 79410 03/01/05 Cash Distribution Man's 14K gold wedding band & Man's black onyx gold ring Ladies 14 Karat yellow gold wedding band TOTAL DISTRIBUTION TO BENEFICIARIES: 7 $150,000.00 10,000.00 110.00 $160,000.00 230.00 $160,000.00 100.00 55.00 $480,495.00 PROPOSED DISTRIBUTION TO BENEFICIARIES TO: Miles J. Gibbons, Jr. 2800 Myrtle Drive Mechanicsburg, PA 17055 $33,814.60 Ann Reimel P.O. Box 689 Mt. Gretna, P A 17064 $33,694.60 Hugh Gibbons 3312 20th Street Lubbock, TX 79410 $33,769.60 TOTAL PROPOSED DISTRIBUTION TO BENEFICIARIES: $101,278.80 8 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION INRE: ESTATE OF ELIZABETH C. STOTT, Deceased NO. 21-05-00586 PRAECIPE FOR ENTRY OF APPEARANCE TO THE CLERK OF ORPHANS' COURT: Kindly enter the appearance of the undersigned as counsel for the above-referenced estate. LAW OFFICES OF CRAIG A. DIEHL Dated: December 13,2005 By: c. (J.~tL Craig -;:1'iehl, Esquire Attorney ID No. 52801 3464 Trindle Road Camp Hill, PA 17011-4436 (717) 763-7613 .r..l C~.:J 1'-:: 'J~