HomeMy WebLinkAbout02-0775PETITION FOR PROBATE and GRANT OF LETTERS
Estate of Francis Wayland Warlow No ~/_~~~7'S
also known as
To:
l7~
Register of Wills for the
208-24-2502 _ Deceased. County of Qrrxtberland in the
Social Sectrrrty No. 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 execu or
in the last will of the above decedent, dated eptem er 88med
and codicil(s) dated , 19
(state relevant cirenmstances, e.g. renunciation, death of executor, etc.)
Decendent was domiciled at death in Cumberland
tIL_- last family or principal residence at 442 a nut ottom oa , arl sle t~erPmsy~vania~f~d 3tth
(list street, number and muncipality)
at
92
June 27 Iy2002
died
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:
Decendent at death owned property with estimated values as follows:
(If domiciled in Pa.) All personal property $ ~Ur t7nO
(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:
WHEREFORE, petitioner(s) res
presented herewith and the grant of
theron.
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COMMONWEALTH OF PENNSYLVANIA 1
COliNTY OF Cumberland _ ~ ss
the probate of the last will and codicil(s)
(testamentary; administration c.t.a.; administration d.b.n,c.t.a.)
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OATH OF PERSONAL REPRESENTATIVE
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 decedent petitioner(s) will well and truly admi(n~ister the estate according to law,
Sworn to or affirmed and subscribed ~ ~ Q,( ~pta
re me this ___ Aa uht _ dOYZ f Mary .~.-r ~ uw ) t"
%aZ 19 U a.
Donna M. Otto 1st Dep ty~ gisrer o
y
No, zi-zooz-77s
Estate of FRANCIS WAYLAND WARLOW , Deceased
DECREE OF PROBATE AND GRANT OF LETTERS
AND NOW August 27th 192002 ~ in consideration of the petition on
the reverse side hereof, satisfactory proof having been presented before me,
IT IS DECREED that the instruments}date~September 18 1988
described therein be admitted to probate and filed of record as the last will of
FRANCIS WAYLAND WARLOW
and Letters testamentary ,
are hereby granted to Mary Ellen Wazlow
~ ~pl.C/
Donna M. Otto 1st Deputy Register of Wills
FEES
Probate, Letters, Etc.......... $ 50.00
Short Certificates(3) .......... $ 9.00
Renunciation ................ $
x-Pages (4) $ 12.00
JCP
TOTAL _ $ 7 p ~
Filed Au9ll$t..27t);..200.2 ...............
James D. Flower, Jr.. #27742
ATCORNEY (Sup. C[. LD. No.)
26 West High Street, Carlisle, PA 17013
ADDRESS
717-243-6222
PHONE
CALLID ATPORNEY JAMES D FLOWER JR ON 8/27/02
''.'pis is ro cerr;y that the information here given is correctly copied from an original cettificare of death duly filed with me as
1 oad Registrar. The original cerriticace will be forwarded to the Stare Viral Records OfP ~ f
Ice or pLrmanent filing.
VVARNING: It is illegal to duplicate this copy by photostat or photograph.
Fcc for [his cerri li care, $2.OU
P 8481727
~~~,.
Local Regisaar
_ N 3 0 2002
Dare
ams.wn... mr COMMONWEALTH OF PENNSYLVANIA • DEPARTMENT OF HEALTH • VITAL NECONOS
~~~* CERTIFICATE OF DEATH
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LAST WILL AND TESTAMENT OF ry
FRANCIS WAYLAND WARLOW ~~~-U",~?-. / 75
I, Francis Wayland Warlow, of the Borough of Carlisle,
Cumberland County, Pennsylvania, declare this to be my last Will
and Testament and revoke all Wills and Codicils previously made by
me.
ITEM I: I direct that my just debts, funeral expenses and
the expenses of the administration of my estate, including any
state, federal or other death taxes payable because of my death,
shall be paid from my residuary estate as soon as practicable
after my decease, as a part of the expense of the administration
of my estate.
ITEM II: I devise and bequeath all of my estate of every
nature and wherever situate unto my wife, Madeleine Howard Warlow,
provided she shall. survive me by thirty (30) days.
ITEM III: Should my said wife, Madeleine Howard Warlow,
predecease me or die on or before the thirtieth day following my
death, I make the following specific bequests:
a. I bequeath unto my son, Michael Cranston Warlow, our
two matching cross-braced Pembroke tables, our old clock with
gilded plaster eagle on top, our tall chest of drawers, our oil
painting of Brittany town, purchased in Rennes, France in the
early 1960's, and our water color painting of construction work on
Soldiers and Sailors Memorial Bridge, Harrisburg, PA, Gehron,
painter (Architect).
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b. I bequeath unto my daughter, Frances Judson Warlow,
our Poppy pattern Haviland China (which belonged to Mathilde Henry
Warlow), our Virginia sofa, our 3-drawer walnut spool chest (which
belonged to Great-great grandmother Emily Louise Cranston) and the
following items which are presently located in our diningroom: our
cherry safe cupboard, our cherry corner cupboard, our pine dining
table with maple legs, our four arrow back chairs, our four
decorated chairs, our decorated rocker, our pine commode, and our
small dropleaf table.
c. I bequeath unto my daughter, Mary Ellen Warlow, our
cherry slant-front desk with eagle inlay and our queen Anne chair
and student lamp which complement it, our two Eichholtz oil
portraits of lady and gentleman of the Heistand family, our two
Plank designs for early 1900's Vogue magazine covers, our
swell-front walnut Sheraton chest of drawers, and our pine "blind
front" corner cupboard.
d. I bequeath unto my daughter-in-law, Winifred Glidden
Warlow, our large corner cupboard with arched doors (Adams County,
PA), our piano, our McHenry jug, our mantle clock in the
livingroom, and our pine "onion"-foot blanket chest.
ITEM IV: Should my said wife, Madeleine Howard Warlow,
predecease me or die on or before the thirtieth day following my
death, I devise and bequeath the rest, residue and remainder of my
estate of every nature and wherever situate in equal shares unto
my son, Michael Cranston Warlow, my daughter, Frances Judson
Warlow, my daughter, Mary Ellen Warlow, and my daughter-in-law,
Winifred Glidden Warlow, provided, however, that the share of any
of niy said beneficiaries who predecease me or die on or before the
thirtieth day following my death shall be distributed to his or
her issue, per stirpes, living on the thirty-first day following
my death and in default of such then living issue, such share
shall be added to the share for my other children or his or her
issue.
ITEM V: Should my said wife, Madeleine Howard Warlow,
predecease me or die on or before the thirtieth day following my
death, I direct that my residuary beneficiaries may accept
distribution in kind of any of my tangible personal property not
specifically bequeathed. I therefore direct that any items which
any of my residuary beneficiaries desire to receive in kind shall
be appraised by a qualified appraiser selected by my executrix,
which appraisal. shall fix their value for distribution. My
residuary beneficiaries shall then alternately select individual
pieces or sets until all such items have been divided among them.
I direct that the value of all articles of tangible personal
property selected by each residuary beneficiary shall be reflected
and the total value received by each under Item IV of this my last
Will and Testament so that each beneficiary's share in the total
residuary estate shall be equal.
ITEM VI: I appoint my wife, Madeleine Howard Warlow,
Executrix of this my last Will and Testament. Should my said wife
cease to act or fail to qualify as Executrix, I appoint my
daughter, Mary Ellen Warlow, Executrix of this my last Will and
Testament. `
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ITEM VII: I direct that my personal representatives as well
as their successors, shall not be required to give bond for the
faithful performance of their duties in any jurisdiction.
IN WITNESS WHEREOF, I have hereunto set my hand and seal this
~Jt day of September, 1988.
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~.... '~Z~G~'UJI. '~ ~ "~L~ SEAL
Francis Wayland Warlow l
The preceding instrument, consisting of this and three (3)
other typewritten pages, each identified by the signature of the
Testator, was on the date thereof, signed, published and declared
by Francis Wayland Warlow the Testator herein named, as and for
his last Will, in the presence of us, who, at his request, in his
presence, and in the presence of each other, have subscribed our
names as witnesses hereto.
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COMMONWEALTH OF PENNSYLVANIA ,
COUNTY OF CUMBERLAND SS
We, Francis Wayland Warlow, Dale F. Shughart, Jr. and Mary M.
Price, the Testator and the witnesses, respectively, whose names
are signed to the foregoing instrument, being first duly sworn, do
hereby declare to the undersigned authority that the Testator
signed and executed the instrument as his Last Will and that he
had signed willingly, and that he executed it as his free and
voluntary act for the purposes therein expressed, and that each of
the witnesses, in the presence and hearing of the Testator, signed
the Will as witness and that to the best of his/her knowledge the
Testator was at that time eighteen years of age or older, of sound
mind and under no constraint or undue influence.
Subscribed, sworn to and acknowledged before me by Francis
Wayland Warlow, the Testator, and subscribed and sworn to before
me by Dale F. Shughart, Jr. and Mary M. Price, witnesses, this
/~ ~ day of September, 1988.
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Notary ublic
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Witness
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CERTIFICATION OF NOTICE UNDER RULE 5 6(a)
Name of Decedent:
Date of Death:
Estate No.:
To the Register:
FRANCIS WAYLAND WARLOW
June 27, 2002
21 - 02 - 0775
I certify that notice of the beneficial interest estate administration required by Rule
5.6(a) of the Orphan's Court Rules was served on or mailed to the following beneficiaries
of the above-captioned estate on October 23, 2002.
Name
Mary Ellen Warlow, Esquire
Miss Frances J. Warlow
Michael Cranston Warlow
Winifred Glidden Warlow Jackson
Address
3532 South Wakefield Street
Arlington, VA 22206
219 East Louther Street
Carlisle, PA 17013
213 Woodbrook Lane
Baltimore, MD 21212
P. O. Box 316
Bethany Beach, DE 19930
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except: None
Date: October 23, 2002 ~"~ b,~~YA:L a „ \' ''(
Signature
l
SAIDIS, SHUFF, FLOWER & LINDSAY
Name James D. Flower, Jr.
Address 26 West High Street
Carlisle, PA 17013
Telephone (717) 243-6222
Capacity: _ Personal Representative
x Counsel for Personal Representative
STATUS REPORT > JNDER RULE 6.12
Name of Decedent:
w~LOuJ
Date of Death: (~ "' .e ~ ~ b4 .~-
Will No.:
Admin. No.: 00 ' -O'$'J 77 ~'
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:
State whether administration of the estate is complete:
Yes ^ No ^
2. If the answer is No, state when the personal representative reasonably believes
that the administration will be complete: fi il.Lei+.~l+~
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 representatve state an account informally to the parties
in interest? Yes ^ No ^
c. Copies of receipts, releases, joinders and approval of formal or
informal accounts may be filed with the Clerk of the Orphans' Court
and maybe attached to this report.
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Date: v i s ~G'`f' - ~./ ~~~a LLB°~--''.,
ignature
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Name
AddiesS ~'
Telephone No
Capacity: ^ Personal Representative
^'C`ounsel for personal representative
REV-l500 EX (6DO)
REV-1500
* COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
. DEPT_ 280601
HARRISBURG, PA 17128-0601
FILE NUMBER
21 - 02
INHERITANCE TAX RETURN
RESIDENT DECEDENT
07 75
COUNTY CODE YEAR
NUMBER
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DECEDENTS NAME (LAST, FIRST AND MIDDLE INITIAL)
W ARLOW, FRANCIS WAYLAND
DATE OF DEATH MM--DD--YEAR)
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
SOCIAL SECURITY NUMBER
208 -
24
- 2502
DATE OF BIRTH (MM-DD-YEAR)
06-27-2002 06-29-1909
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST AND MIDDLE INITIAL)
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~ 1. Original Return
D 4. Limited Estate
~ 6. Decedent Died Testate (Attach copy of Will)
D 9. Litigation Proceeds Received
D 3. Remainder Return (dale of death prior to 12-13-82)
D 5. Federal Estate Tax Return Required
8. Total Number of Safe Deposit Boxes
D 11. Election to tax under Sec. 9113(A) attach Sch 00
D 2. Supplemental Return
D 4a. Future Interest Compromise (dale of death after 12-12-82)
D 7. Decedent Maintained a Living Trust attach a copy olTrust)
D 1 O. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95)
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THIS SECTION MUST BE COMPLETED ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO
NAME COMPLETE MAILING ADDRESS
James D. Flower, Jr., Executor
FI~M. NAME (if ~liliillJe) .
Saldis, Shun, t'lower & Lmdsay
TELEPHONE NUMBER
717 -243-6222 26 West Hi Street, Carlisle, P A 17013
1. Real Estate (Schedule A)
(1) 0.00
(2) 0.00
(3) 0.00 r-",)
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(4) 0.00 (~O .-.J
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(5) 41,806_53 ~Q ~,'~t;:"
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0.00 \.D
(6)
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(7) 0.00 0
(8) 41,806.53 \.D
(9) 48,652.44
(10) 0.00
2. Stocks and Bonds (Schedule B)
3. Closely Held Corporation, Partnership or Sole-Proprietorship
4. Mortgages & Notes Receivable (Schedule D)
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5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E)
6. Jointly Owned Property (Schedule F)
D 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 1)
11. Total Deductions (total Lines 9 & 10)
(11) 48,652.44
(12) ( - 6,845.91)
(13) 0.00
(14) ( - 6,845.91)
X.o _ (15) 0
x.o~ (16) 0
x .12 (17) 0
x ,15 (18) 0
(19)
12. Net Value of Estate (Line 8 minus Line 11)
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)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
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15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116 (a)(1.2)
0.00
0.00
0.00
0.00
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
20 D
, Nt ~"~1::.FE r y ':lJ ~RE RE,."JE::TING H REFUND OF MN O\JfRPAYf1ENT
> > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < <
Decedent's Complete Address:
STREETADDRESS 442 Walnut Bottom Road
CITY Carlisle I STATE PA I ZIP 17013
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1 )
0.00
Total Credits (A+ B + C ) (2)
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Interest/Penalty ( D + E ) (3) 0.00
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 Line 20 to request a refund (4) 0.00
5. If Line I + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 0.00
A. Enter the interest on the tax due, (SA) 0.00
B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (513) 0.00
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOllOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1 . Did decedent make a transfer and: Yes
a. retain the use or income of the property transferred; - - - - - - - - - - - - - - - - - - - - - _ _ _ _ _ _ _ _ _ D
b. retain the right to designate who shall use the property transferred or its income; - - - - - _ _ _ _ _ _ _ _ _ _ D
c. retain a reversionary interest; or _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ D
d. receive the promise for life of either payments, benefits or care? _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ D
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ .. _ _ .. _ _ _ _ _ _ _ bd
3. Did decedent own an "in trust for"liayable upon death bank account or security at his or her death? _ U
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ D
No
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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 Iccomplnying schedules Ind statements, and to the best of my knowledge and belief, it is true, correct and complete.
Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge.
SON~FILlNG RETURN
DATE
ADDRESS
3532 South Wakefield Street, Arlington, VA 22206
IGNATURE OF PREPARER OTHER T N REPRESENTATIVE
2. 107
DATE
(gl
107
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 to the use of the surviving spouse is 3%
[72 P.S. ~9116 (a) (1.1) (I)].
For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P .S. 99116 (a) (1.1) (ii)].
The statute does not exemot a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if
the surviving spouse is the only beneficiary.
For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent,
or a stepparent of the child is 0% [72 RS. s9116(a)(1.2)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 RS. 99116(1.2) [72 RS. 99116(a)(1 )].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P .S. 99116(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.
"",.'" ".('''' '" .-
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
.
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF
WARLOW, FRANCIS WAYLAND
FILE NUMBER
21-04-0775
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
1.
DESCRIPTION
Savings Account No. 1700004875, Waypoint Bank
VALUE AT DATE
OF DEATH
$ 846.77
Interest accrued to date of death
0.39
2.
Checking Account No. 1700029227, Waypoint Bank
5,822.01
Interest accrued to date of death
14.04
3.
Personal property sold at public sale. See attached statement of Rowe's Auction Service
6,649.00
4.
Actual price paid for personal property by family (in excess of appraised value as per
attached appraisal)
24,165.00
5.
U. S. Treasury, Tax Refund
9.32
6.
Personal property sold at second public sale (Sale of books)
4,300.00
TOTAL (Also enter on line 5, Recapitulation) $ 41,806.53
(If more space is needed, insert additional sheets of the same size)
""'''''.''.'0' .
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF
WARLOW, FRANCIS WAYLAND
FILE NUMBER
21-04-0775
Debts of dececlent must be reported on Schedule 1.
ITEM
NUMBER
A.
DESCRIPTION
AMOUNT
FUNERAL EXPENSES:
$
1.
1.
ADMINISTRATIVE COSTS:
Personal Representative s Commissions
Name of Personal Representative (s) Mary Ellen Warlow
Social Security Number(s) I EIN Number of Personal Representative(s)
Street Address 3532 South Wakefield Street
City Arlington State V A Zip 22206
2,090.00
B.
Year(s) Commission Paid:
2007
2.
3.
Attorney Fees ISaidis, Flower & Lindsay - 26 West High Street, Carlisle, P A 17013
Family Exemption: (if decedents address is not the same as claimant s, attach explanation)
Claimant nla
Street Address
2,090.00
City
State
Zip
Relationship of Claimant to Decedent
4.
Probate Fees
76.00
5.
Accountant s Fees
6.
Tax Return Preparers Fees
7.
Cumberland Law Journal, advertising estate notice
Sentinel, advertising estate notice
Rowe's Auction, appraisal of personal property
Waypoint Bank, copies of bank statements
Waypoint, over counter debit
Waypoint Bank, check charge
Rowe's Auction Service, public sale commission
United Church of Christ Homes, Thomwald Home, fmal bill
Register of Wills, file Inheritance Tax Return
Department of Public Welfare, lien
75.00
93.83
75.00
40.00
35.00
3.00
1,662.00
2,846.71
15.00
39,550.26
TOTAL (Also enter on line 9, Recapitulation) $ 48,652.44
(If more space is needed, insert additional sheets of the same size)
",.,...,.,."., '*
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE J
BENEFICIARIES
ESTATE OF
FILE NUMBER
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
1. TAXABLE DISTRIBUTIONS (include outright spousal distributions)
1. Michael Cranston Warlow Son $ 0.00
213 Woodbrook Lane, Baltimore, Maryland 21212-1037
Frances J. Warlow Daughter $ 0.00
219 East Louther Street, Carlisle, P A 17013
Mary Ellen Warlow Daughter $ 0.00
3532 South Wakefield Street, Arlington, VA 22206
Winifred Glidden Warlow Jackson Daughter-in-law $ 0.00
P. O. Box 316, Bethany Beach, DE 19930
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 17, AS APPROPRIATE, ON REV 1500 COVER SHEET
11. NON- TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
1.
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
1.
TOTAL OF PART 11 - 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)
,
LAST WILL AND TESTAMENT OF
FRANCIS WAYLAND WARLOW
I, Francis Wayland Warlow, of the Borough of Carlisle,
Cumberland County, Pennsylvania, declare this to be my last Will
and Testament and revoke all Wills and Codicils previously made by
me.
ITEM I: I direct that my just debts, funeral expenses and
the expenses of the administration of my estate, including any
state, federal or other death taxes payable because of my death,
shall be paid from my residuary estate as soon as practicable
after my decease, as a part of the expense of the administration
of my estate.
ITEM II: I devise and bequeath all of my estate of every
nature and wherever situate unto my wife, Madeleine Howard Warlow,
provided she shall survive me by thirty (30) days.
ITEM III:
Should my said wife, Madeleine Howard Warlow,
predecease me or die on or before the thirtieth day following my
death, I make the following specific bequests:
a. I bequeath unto my son, Michael Cranston Warlow, our
two matching cross-braced Pembroke tables, our old clock with
gilded plaster eagle on top, our tall chest of drawers, our oil
painting of Brittany town, purchased in Rennes, France in the
early 1960's, and our water color painting of construction work on
Soldiers and Sailors Memorial Bridge, Harrisburg, PA, Gehron,
painter (Architect).
f}z~ CJJ~
'"
b. I bequeath unto my daughter, Frances Judson Warlow,
our Poppy pattern Haviland China (which belonged to Mathilde Henry
warlow), our Virginia sofa, our 3-drawer walnut spool chest (which
belonged to Great-great grandmother Emily Louise Cranston) and the
following items which are presently located in our diningroom: our
cherry safe cupboard, our cherry corner cupboard, our pine dining
table with maple legs, our four arrow back chairs, our four
decorated chairs, our decorated rocker, our pine commode, and our
small dropleaf table.
c. I bequeath unto my daughter, Mary Ellen Warlow, our
cherry slant-front desk with eagle inlay and our Queen Anne chair
and student lamp which complement it, our two Eichholtz oil
portraits of lady and gentleman of the Heistand family, our two
Plank designs for early 1900's Vogue magazine covers, our
swell-front walnut Sheraton chest of drawers, and our pine "blind
front" corner cupboard.
d. I bequeath unto my daughter-in-law, Winifred Glidden
Warlow, our large corner cupboard with arched doors (Adams County,
PA), our piano, our McHenry jug, our mantle clock in the
livingroom, and our pine "onion"-foot blanket chest.
ITEM IV: Should my said wife, Madeleine Howard Warlow,
predecease me or die on or before the thirtieth day following my
death, I devise and bequeath the rest, residue and remainder of my
estate of every nature and wherever situate in equal shares unto
my son, Michael Cranston Warlow, my daughter, Frances Judson
Warlow, my daughter, Mary Ellen Warlow, and my daughter-in-law,
Winifred Glidden Warlow, provided, however, that the share of any
of my said beneficiaries who predecease me or die on or before the
thirtieth day following my death shall be distributed to his or
her issue, per stirpes, living on the thirty-first day following
my death and in default of such then living issue, such share
shall be added to the share for my other children or his or her
issue.
ITEM V: Should my said wife, Madeleine Howard Warlow,
predecease me or die on or before the thirtieth day following my
death, I direct that my residuary beneficiaries may accept
distribution in kind of any of my tangible personal property not
specifically bequeathed. I therefore direct that any items which
any of my residuary beneficiaries desire to receive in kind shall
be appraised by a qualified appraiser selected by my executrix,
which appraisal shall fix their value for distribution. My
residuary beneficiaries shall then alternately select individual
pieces or sets until all such items have been divided among them.
I direct that the value of all articles of tangible personal
property selected by each residuary beneficiary shall be reflected
and the total value r~ceived by each under Item IV of this my last
Will and Testament so that each beneficiary's share in the total
residuary estate shall be equal.
ITEM VI: I appoint my wife, Madeleine Howard Warlow,
Executrix of this my last Will and Testament. Should my said wife
cease to act or fail to qualify as Executrix, I appoint my
daughter, Mary Ellen Warlow, Executrix of this my last Will and
Testament.
~
,r
ITEM VII: I direct that my personal representatives as well
as their successors, shall not be required to give bond for the
faithful performance of their duties in any jurisdiction.
IN WITNESS WHEREOF, I have hereunto set my hand and seal this
/~ day of September, 1988.
0~~
[SEAL]
The preceding instrument, consisting of this and three (3)
other typewritten pages, each identified by the signature of the
Testator, was on the date thereof, signed, published and declared
by Francis Wayland Warlow the Testator herein named, as and for
his last Will, in the presence of us, who, at his request, in his
presence, and in the presence of each other, have subscribed our
names as witnesses hereto.
\
"441 It Cd
') t:;! . - >>I-~
V'{,
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COMMONWEALTH OF PENNSYLVANIA
SS
COUNTY OF CUMBERLAND
We, Fran6is Wayland Warlow, Dale F. Shughart, Jr. and Mary M.
Price, the Testator and the witnesses, respectively, whose names
are signed to the foregoing instrument, being first duly sworn, do
hereby declare to the undersigned authority that the Testator
signed and executed the instrument as his Last Will and that he
had signed willingly, and that he executed it as his free and
voluntary act for the purposes therein expressed, and that each of
the witnesses, in the presence and hearing of the Testator, signed
the Will as witness and that to the best of his/her knowledge the
Testator was at that time eighteen years of age or older, of sound
mind and under no constraint or undue influence.
~ Cb .~
";a'k
Witness
Subscribed, sworn to and acknowledged before me by Francis
Wayland Warlow, the Testator, and subscribed and sworn to before
me by Dale F. Shughart, Jr. and Mary M. Price, witnesses, this
Id-i!:>- day of September, 1988.
~.~~~
Notar~ ublic
8:O\!"'C'L C,""", E
'..'~ ~.' ; ~: ,- '. ,,: '. -; I\!otarv pubric
~;'; "',.? ';~.::~'7:c:'~':"-~!:':1C~ CG. Pa
} C_",m;_.;;.~" .....-:::::.es Oct. 8, 1990
L ~1\ 4n1I
~/~I
Memorandum
We have taken a great deal of time and effort to decide how
to divide our estate among you, in the event of both of our
deaths.
We have provided each of you with certain items which we
desired that you receive individually. It is our sincere hope that
you will each accept these items as a token of our love and that
you will cherish them. If, however, we have given you an item
which you do not desire for yourself or for your children, it is
our hope that you will arrange to have that item remain in our
family by selling it to another one of our children at its
appraised value.
We have also provided a means by which you may divide among
you items which are not specifically bequeathed and which may be
desired by more than one of you. Items which none of you desire
may then be sold.
Finally, we wish this Memorandum to document the fact that
Frances is the sole owner of certain items which belong to her but
which are stored at our house. Those items are as follows: two
decorated Japanese vases, a set of flower-decorated Haviland china
left to her by her Aunt Elizabeth Quigley, metal tole-decorated
kitchen safe-cupboard, a roll front oak lady's secretary desk, and
a small dropleaf table. In addition, she is the owner of a pine
cottage bureau, a double school desk and other miscellaneous items
located in her bedroom and her son's bedroom.
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Y'l Way~qi!lJ
SEP 0 6 2002
LOOK FOR US. WE'LL GET YOU THERE.
09/04/2002
SAIDIS SHUFF FLOWER & LINDSAY
26 WIDGHST
CARLISLE P A 17013
The information which you requested on the account(s) of FRANCIS W ARLOW
(Social Security Number 208-24-2502) is/are as follows:
Account Number 1700004875 1700029227
Class of Account SA VINGS CHECKING
Date Opened 01/01/71 05/01/98
Principal Balance 846.77 5822.01
Accrued Interest .39 14.04
Balance at Date of 847.16 5836.05
Death
Account Ownership ITO JTO
Name of Joint MADELEINE MADELEINE
Owner, ifany WARLOW WARLOW
Date Ownership 01/01/71 05/01/98
Was Established
Account Number
Class of Account
Date Opened
Principal Balance
Accrued Interest
Balance at Date of
Death
Account Ownership
Name of Joint
Owner, if any
Date Ownership
Was Established
Additional
Information
Requested
PLEASE COMPLETE W-9
~CerelY t/ru
~~O~
SENIOR SERVICES REP.
~O. Box 1711. HARRISBURG. PENNSYLVANIA 17105-1711
Toll Free 1-866-WAVPOINT (1-866-929-7646) . IN YORK AREA 717/815-4500 . www.waypointbank.com
Z;R6WE'S AUCTION SERVICE (RH 79L)
( ~e (AU i538L) 2505 Ritner Highway · Carlisle, PA Bob Rowe (AU 2276L)
~~?ffiow ) 249-2677 697-4794 249-1978 --
~n Rowe (AU l092L. Dave Rowe (AU 2295L)
Auction Is Action Call "Rowe" For Satisfaction
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AUCTION DATE/LOCATION r l ' - CLERK %
DESCRIPTIOli OF MERCHANDISE
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I Commission the "Auction1eers to sell the merchandise to the highest bidder by Public Auction. Merchandise
to be sold as is & grouped as necessary to obtain bids. I certify that I am the owner or authorized represen-
tative of the merchandise, goods and or property and have good title and the right to sell and that they are free
from all incumbrances. I agree to accept all responsibility for providing merchantable title and for delivery of
title to the purchaser. I agree to hold harmless the Auctioneers against any claims of the nature referred to in
/ this agreement. ~ . tJWwJ
~AUCTION SIGNATU:- . ~~LERS SIGNATURE
Total Sales (Clerking Tickets Attach~) $ & l, ~ " .: ~ ')
Less Sale Expense:
/' Of C .. A' $
~ S -/0 omrmSSlOn uctlOneer
% Commission Clerks ..
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OTHER:
TOTAL SALE EXPENSE DEDUCTED $
SELLERS NET $
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AOCTION~ATURE
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SELLERS SIGNATURE
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OB . . AU 2276L
R. D. 4, Box 353 · Carlisle, PA
249-2677 249-1978
Auction Is Action Call "ROWE"Por Satisfaction
March 26, 2003
TO: Mary Ellen Warlow
Executrix
3532 South Wakefield
Arlington, VA 22206
(H) (703)-671-8157
(0) (202)-514-0008
FR: Benny Rowe
Appraiser/Auctioneer
2505 Ritner Highway
Carlisle, PA 17013
(717)-249-2677
RE: Francis W. Warlow Estate
219 East Louther St.,Carlisle, PA.
Personal Property Appraisal
PAGE 2
Penbroke Table (dark)
.\~ Penbroke Table (light)
Il.t\ '\
" Clock with gilded plaster eagle
Tall chest of drawers
Painting of Brittany Town
ffiPpy pattern Haviland China
Virginia Sofa
Walnut spool chest
Cherry safe cupboard
I Cherry Corner cupboard, 2 Pcs.
'V~1 Pine dining table
\ I Four arrow back chai rs
I Four decorated chairs
I
\ Decora ted rocker (?)
\ Pine commode
\ Small dropleaf table
Cherry slant-top desk
Queen Anne Chair
Portrait (Lady)
\ ~ Student Lamp on desk
Plank design (moon)
, Plank design (butterfly)
lswell-front walnut chest of drawers
Pine "blind front" corner cupbaord
(~ r~arge corner cupboard, cut down
j\i'- ) UMCHenry Jug
Mantle Clock (living room)
Pine blanket chest
$ 375. 00 (\410> I'r) (,;' ~j l"'"o)o~ J
375.00C" 1 I..) \
425.00 (~So.t< ~ ~~')1.j ruomJ
3750. 00 (chcr~ '"." btJroom)
25.00
235.00
225.00
165.00 .
650 . 00. i Y\ ~ c-\\.N\\"'~ ro~ '1YI
32 00 . 00- \ f'\ c:U Yl \ ~~ ('D'o yY)
350.00
260.00
700.00
N/A
175.00
275.00- In c:h~n;'j ~
2750.00
275.00
425.00
425.00
325.00
65.00
65.00
1 0 5 0 . 0 0 . P Q f'(' \,\ \ \.
2250.00- jt'\ ~("J":ObN"\
2550.00 - Wt hV\V1~ l'UoW1
475.00
235.00
210.00
TOTAL
$22,285.00
~ ~
Benny E. Rowe .
~
August 27, 2003
3532 S. Wakefield St.
Arlington, VA 22206
Mr. Ben Rowe
Rowe's Auction Service
3505 Ritner Highway
Carlisle, P A 17013
Dear Mr. Rowe:
. Thank you for sending me so promptly the check for the items auctioned on August 1 st.
Have you been able to arrange yet for the sale of the books?
I occurred to me that you had not sent me a bill for your time on Monday, July 14th, when
you did a second series of appraisals for the estate. Please send me a bill for your time. I've
attached for your records the listing of items and prices from my notes.
Thank you again for your help in appraising and selling items from my father's estate. I
hope you are well.
-11~ce9&llADU0
M~lIen Warlow
Enclosure
Appraisals - July 14,2003
219 E. Louther St. (Estate ofF.W. Warlow)
Ben Rowe
Bookcase in hall $250
Painting (landscape) in hall $ 15
Print ( ships) in hall $ 15
Print (hyenas) in hall $ 15
2 ceramic lions $125
Flatware - misc. $135
Flatware - patterns $165
Fish Plates $ 65
2 blue/green bottles $ 20
Set water goblets $ 75
White wedgewood bowl $ 10
White Ironstone Platter $ 20
Blue & White (Oblong) platter $ 65
Blue willowware platter $ 50
Set wedgewood platters $ 65
Cast iron muffin pan $ 15
6 silverplate julep cups $ 30
5 old books $ 35
Painting of dog $185
Spoon rack and 12 spoons $275
w/mortar and pestle
Cherry chest in kitchen $750
Mirror over FWW chest $ 65
Folding top table $135
Small redware crock (matte)
Small redware crock (glazed)
Redware cup
Redware salt cup
Painting of bear
$ 35
$ 35
$ 65
$ 65
$ 85
# cy~-j ~ =: 0 u
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s-l t l ~ at.)~
August 27, 2003
3532 S. Wakefield St.
Arlington, VA 22206
MEMORANDUM
TO:
Michael C. Warlow
Frances 1. Warlow
Winifred Warlow Jackson
FROM:
Mary Ellen Warlow Warlow
RE:
Disposition of Estate of Francis W. Warlow; status as of August 27, 2003
The August 15t auction of miscellaneous items from the estate netted $4987.00. The only
items remaining for auction, are, I believe, Pappy's books.
Attached are two lists of items appraised, respectively, in March 2003 (the specific
bequests) and in July 2003 (additional miscellaneous items). Each list indicates the appraised
value of the item and which of us is purchasing it, as well as any appraised items which were in
fact subsequently sent to auction. The notation "* for CD" indicates items which Chris would
like to have, but which I am paying for in the first instance, in the hope he will accept them as
gifts that I believe Pappy and Ningy would have very much liked him to have.
Please check the attached lists and let me know if you are in agreement. If you no longer
wish to purchase any item you had previously indicated, please let me know so any other heir
may have the option of purchasing it from the estate. By my tally, we each owe the following to
the estate:
MCW: Items appraised 3/2003:
Items appraised 7/2003:
$ 7,410.00
$ 315.00
$ 7,725.00
FJW: Items appraised 3/2003
Items appraised 7/2003
$ 5,545.00
$ 240.00
$ 5,785.00
WWJ: Items appraised 3/2003
$ 475.00
MEW: Items appraised 3/2003
Iten1s appraised 7/2003
$ 8,155.00
2.025.00
$10,180.00
As the total for the items we are purchasing and that netted from auction will fall well
below the debt owed by the estate, you can expect to pay the full appraised value for all the
estate items you wish to acquire. When you make payment for these items, please make out your
check to the "Estate of Francis W. Warlow" and send to me, and I will endorse them for deposit
by Jim Flower in the estate account.
Attachments
cc: Christopher DiPasquale
James Flower, Esq.
Items Appraised July 14, 2003
219 E. Louther S1. (Estate ofF.W. Warlow)
Ben Rowe
I terns to be purchased bv heirs:
Item
Appraised value
Purchaser
Bookcase in hall
Painting (landscape) in hall
Print (ships) in hall
Print (hyenas) in hall
2 ceramic lions
Flatware - misc.
Flatware - patterns
Fish Plates
2 blue/green bottles
Set water goblets
White wedgewood bowl
White Ironstone Platter
Blue & White (Oblong) platter
Blue willowware platter
Set wedgewood platters
Cast iron muffin pan
6 silverplate julep cups
5 old books
Painting of dog
Spoon rack and 12 spoons
w/mortar and pestle
Cherry chest in kitchen
Mirror over FWW chest
Folding top table
Total:
$250
$ 15
$ 15
$ 15
$125
$135
$165
$ 65
$ 20
$ 75
$ 10
$ 20
$ 65
$ 50
$ 65
$ 15
$ 30
$ 35
$185
$275
MCW
FJW
MEW
MEW
MEW
MEW*
MEW*
MCW
FJW
MEW
MEW
FJW
MEW
FJW
MEW
MEW
MEW
MEW
MEW
MEW
$750
$ 65
Ili2
$2580
MEW
MEW*
FJW
Items appraised. but sent to auction:
Smalll redware crock (matte) $ 35
Small redware crock (glazed) $ 35
Redware cup $ 65
Redware salt cup $ 65
Painting of bear $ 85
Amounts owed by heirs to estate:
Mew:
FJW:
MEW:
Total:
$ 315
$ 240
$2025
$2580
* for CD
August 27, 2003
Appraisals - July 14, 2003
219 E. Louther St. (Estate ofF.W. Warlow)
Ben Rowe
Bookcase in hall $250
Painting (landscape) in hall $ 15
Print (ships) in hall $ 15
Print (hyenas) in hall $ 15
2 ceramic lions $125
Flatware - misc. $135
Flatware - patterns $165
Fish Plates $ 65
2 blue/green bottles $ 20
Set water goblets $ 75
White wedgewood bowl $ 10
White Ironstone Platter $ 20
Blue & White (Oblong) platter $ 65
Blue willowware platter $ 50
Set wedgewood platters $ 65
Cast iron muffin pan $ 15
6 silverplate julep cups $ 30
5 old books $ 35
Painting of dog $185
Spoon rack and 12 spoons $275
w/mortar and pestle
Cherry chest in kitchen $750
Mirror over FWW chest $ 65
Folding top table $135
Small redware crock (n1atte) $ 35
Small redware crock (glazed) $ 35
Redware cup $ 65
Redware salt cup $ 65
Painting of bear $ 85
August 27, 2003
Estate of Francis W. Warlow
Disposition of Specific Bequests Appraised March 2003
To be purchased bv Michael C. Warlow:
Pen1broke table (dark)
Pembroke table (light)
Clock with gilded plaster eagle
Tall chest of drawers
Painting of Brittany Town
Pine "blind front" comer cupboard
Pine blanket chest
Total:
To be purchased bv Frances J. Warlow:
Poppy pattern Haviland China
Walnut spool chest
Cherry safe cupboard
Cherry comer cubpoard
Pine dining table
Four arrow back chairs
Pine commode
Small dropleaf table
Mantle clock (living room)
Total:
To be purchased by Mary Ellen Warlow:
Virginia sofa
Cherry slant-top desk
Queen Anne chair
Portrait (Lady)
Portrait (Gentleman)
Student lan1p on desk
Plank design (moon)
Plank design (butterfly)
Swell-front walnut chest of drawers
Large corner cubpoard. cut down
Total:
To be purchased by Winifred W. Jackson:
McHenry Jug
* for CD
Sun1n1ary:
$ 375.00
$ 375.00
$ 425.00
$3750.00
$ 25.00
$2250.00
$ 210.00
$7410.00
$ 235.00
$ 165.00
$ 650.00
$3200.00
$ 350.00
$ 260.00
$ 175.00
$ 275.00
$ 235.00
$5545.00
$ 225.00
$2750.00
$ 275.00
$ 425.00
$ 425.00
$ 325.00
$ 65.00
$ 65.00
$1050.00*
$2550.00*
$8155.00
$ 475.00
Items to purchased by heirs:
Items to be purchased by Mew:
Items to be purchased by F JW
Items to be purchased by MEW
Item to be purchased by WWJ
Subtotal
Items sold at auction: 4 decorated chairs
appraised 3/03 at
TOTAL:
$7410.00
$5545.00
$8155.00
$ 475.00
$21,585.00
$ 700.00
$22,285.00
.
*'
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF PUBLIC WELFARE
BUREAU OF FINANCIAL OPERATIONS
ESTATE RECOVERY PROGRAM
PO BOX 8486
HARRISBURG. PA 17105-8486
September 13, 2002
SAIDIS SHUFF FLOWER & LINDSAY
JAMES D FLOWER JR ESQUIRE
26 W HIGH ST
CARLISLE PA 17013
Re: FRANCIS WARLOW
CIS #: 030280313
SSN: 208-24-2502
Date of Death: 6/27/2002
Dear Attorney Flower:
Please be advised that the Department of Public Welfare maintains a
claim in the amount of $39,550.26 against the above-mentioned estate. This
claim is for restitution of medical assistance granted on behalf of the
decedent for which the Probate Estate is now responsible to reimburse the
Department according to Act 49, 62 P.S. 1412, effective August IS, 1994, as
amended by Act 20-95, effective June 30, 1995. Enclosed is the Department's
itemized statement of claim.
A portion of this medical expense, namely $8,704.72, was incurred during
the last six months of the decedent's life; therefore, it is a Class 3 claim
pursuant to Section 3392 of the Decedents, Estates, and Fiduciaries Code, 20
Pa. C.S.A. 3392(3). The balance of the claim, namely $30,845.54, is to be
entered as a priority Class 6 claim against the estate.
Please acknowledge receipt of this letter and advise whether the
Commonwealth's claim is admitted and when paYment may be expected. If the
estate accounting is complete, please provide a copy. If the estate contains
real estate, please provide copies of the deed, the latest tax assessment,
and a current appraisal, if available.
Sincerely,
1t4A~L.~
Margaret L. Sohn
Claims Investigation Agent
717-772-6609
717-705-8150 FAX
Enclosure
STATUS REPORT UNDER RULE 6.12
Name of Decedent: ~,~"(.~ ) ~0 ~ ~t~-~/d.4~
DateofDeath:_ d-- ~7 - ~00>
Will No.: A a. No.: 77
P~su~t to Rule 6.12 of the Supreme Co~ O~h~' Coug Rules, I report the
follow~g with respect to completion of~e a~sWation of ~e above-captioned estate:
1. State whe~er a~s~ation of~e estate is complete:
Yes ~ No ~
2. ~the ~w~ is No, state when ~e pemonal representative reasonably believes
· at ~e a~inis~afion MH be complete: ~ ~
3. ~e ~wer to No. 1 is Yes, state ~e foHo~g:
a. Did ~e personal representative file a ~ accost M~ ~e Corn?
Yes _ No ~
b. ~e s~ate ~h~s' Co~ No. (if ~y) for ~e person~ represemative's
accost is:
c. Did the personal representative state an account informally to the parties
in interest? Yes ['-] No
c. Copies of receipts, releases, joinders and approval of formal or
informal accounts may be filed with the Clerk of the. Orphans' Court
and may be attached to this report.
Name
Address
:~ leph
:~ Te one No.
'~::' - Capacity: ~-~ Personal Representative
~. :_-. l~C-~unsel for personal representative
Pa. o.e. Rule 6.12 STATUS REPORT
REGISTER OF WILLS OF CUMBERLAND
COUNTY, PENNSYLVANIA
Name of Decedent: FRANCIS WAYLAND WARLOW
Date of Death: July 27, 2002
File Number: 21-02-0775
Pursuant to Pa. O.C. Rule 6.12, 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: . . . . . . . . . . . . . . . . . . .. (Z] Yes D 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? . . . . . .. DYes DNo
b. The separate Orphans' Court No. (if any) for the personal
representative's account is:
c. Did the personal representative state an account
informally to the parties in interest? ............................... IZIYes DNo
d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be
filed with the Clerk of the Orphans' Court and may be attached to this report.
Date June 5, 2007
(Z] Counsel
~J
James D. Flower, Jr., Esquire
Name of Person Filing this Form
, ~)
26 West High Street
Address
[-I"
C5
Carlisle, P A 17013
7717-243-6222
f--
,..
Telephone
FormRW-JO rev./O./3.06
y
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-~,..--..~:
BUREAU OF INDIVIDUAL TAXES .
INHERITANCE TAX DIVISION
PO BOX 280601
~RRISBURG PA 17128-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
. A~PRAISEMENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
'*
REV-1547 EX AFP (06-05)
DATE 05-14-2007
ESTATE OF WARLOW FRANCIS W
DATE OF DEATH 06-27-2002
FILE NUMBER 21 02-0775
COUNTY CUMBERLAND
ACN 101
APPEAL DATE: 07-13-2007
( See reverse side "IIder Objectiolls)
A.ount Re.itted! I
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 ~
-------------------------------------------------------------------------------------------
REV-1547 EX AFP (03-05) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF WARLOW FRANCIS -W FILE NO. 21 02-0715 ACN 101 DATE 05-14-2007
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JAMES D FLOWER('V'l~:EXECUTO
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SAIDIS ETAL
26 W HIGH ST
CARLISLE PA 17013
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TAX RETURN WAS: (X) ACCEPTED AS F I LED
( ) CHANGED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Stock/Pa~tne~ship Inte~est (Schedule C)
4. Mo~tgages/Notes Receivable (Schedule D)
5. Cash/Bank Deposits/Misc. Pe~sonal P~ope~ty (Schedule E)
6. JointlY Owned P~ope~ty (Schedule F)
7. T~ansfe~s (Schedule G)
8. Total Assets
(1)
(2)
(3)
(4)
(5)
(6)
(7)
.00
.00
.00
.00
41.806.53
.00
.00
(8)
NOTE: To insu~e p~ope~
c~edit to you~ account.
submit the uppe~ po~tion
of this fo~m with you~
tax payment.
41,806.53
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Fune~al Expenses/Adm. Costs/Misc. Expenses (Schedule H)
10. Debts/Mo~tgage Liabilities/Liens (Schedule I)
11. Total Deductions
12. Net Value of Tax Retu~n
13. Cha~itable/Gove~nmental Bequests; Non-elected 9113 T~usts (Schedule J)
14. Net Value of Estate Subject to Tax
(9)
(10)
48,652.44
.00
ell)
(12)
(13)
(14)
6A.~Ii?46
6,845.91-
.00
6,845.91-
NOTE: If an assess.ent was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will
reflect figures that include the total of ALL returns assessed to date.
ASSESSMENT OF TAX:
15. Amount of Line 14 at Spousal ~ate (15) .00 X 00 .. .00
U. Amount of Line 14 taxable at Lineal/Class A ~ate (16) .00 X 045. .00
17. Amount of Line 14 at Sibling ~ate (17) .00 X 12 .. .00
18. Amount of Line 14 taxable at Collate~al/Class B ~ate (18) .00 X 15 .. .00
19. P~incipal Tax Due (19)" .00
'AX~ :
l+J AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
TOTAL TAX CREDIT .00
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
* IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS LESS THAN *1. NO PAYMENT IS REQUIRED. 'b
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE D
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)