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HomeMy WebLinkAbout06-10-10• t J 1505607121 REV-1500 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue Bureau of Individual Taxes County Code Year File Number Po Box 28oso1 INHERITANCE TAX RETURN Harrisburg, PA 17128-0601 RESIDENT DECEDENT 2 1 0 9 0 9 1 5 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 1 9 3 2 4 0 1 2 8 0 9 1 6 2 0 0 9 0 3 1 0 1 9 3 2 Decedent's Last Name Suffix Decedent's First Name MI B e m i l l e r A l i c e ~ (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number FILL IN APPROPRIATE OVALS BELOW THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS 1. Original Return ~ 2. Supplemental Return ~ 3. Remainder Return (date of death 4. Limited Estate ~ 4a. Future Interest Compromise (date of ~ prior to 12-13-82) 5. Federal Estate Tax Return Required QX 6. Decedent Died Testate (Attach Copy of Will) ~ death after 12-12-82) 7. Decedent Maintained a Living Trust A 1 8. Total Number of Safe Deposit Boxes 9 Liti ation Proce d R i ( ttach Copy of Trust) . g e s ece ved ~ 10. Spousal Poverty Credit (date of death ~ 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number H e a t h e r D R o y e r E s g 7 1 7 2 3 4 2 4 0 1 Firm Name (If Applicable) REGISTER W~I LLS USE Y S m i g e l A n d e r s o n & S a c k s ~_' t ~ ~' ~ fV~~ - M First line of address L...A~~l -"~'"~ ; ~ ; --~~w.~,~-~ ~°" ,~ A F S 4 4 3 1 N F r o n t S t r e e t 6 ~~. r~ ~.~ ~--- c~ ~''~~ cj: -- .. " t 4 ,,../ '~' : ' Second line of address ,, ~` C~~ ~ r .'~ ~ ~ r.,~,~ ~ '7-~ ~ ~~ , ~r~ ~~~ ~- ~ ~- City or Post Office State ZIP Code E FILED ~ _ f- -- ~, ~> r•. H a r r i s b u r g P A 1 7 1 C3 1 0 Correspondent's a-mail address: lu'oyert7a,saslln.com Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and 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. X SIGNAT RE OF PERS N RESPONSIBLE-FOR FILING RETURN DATE 6/9/2010 ~, ADD SS l i o n ~, i_ SIGNAT R OF PRE THER THAN REPRESENTATIVE ADDRESS USE ORIGINAL l7 ~~i- 1~ t lG A ONLY ~vdv 1505607121 Side 1 DATE 1505607121 1 ~ J 1505607221 REV-1500 EX Decedent's Social Security Number Decedent's Name: A l i c e V• B e m i 11 e r 1 9 3 2 4 0 1 2 8 RECAPITULATION 1. Real estate (Schedule A) ........................................ 1. 9 4 0 0 0. 0 0 2. Stocks and Bonds (Schedule B) .................................. 2. 5 1 7 8 • 0 7 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. 4. Mortgages & Notes Receivable (Schedule D) ........................ 4. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ....... 5. 3 8 0 6 6 . 5 1 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ....... 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) ~ Separate Billing Requested ....... 7. 9 9 6 2 9 . 7 2 8. Total Gross Assets (total Lines 1-7) ........ . . . . . ......... 8 2 3 6 8 7 4 • 3 0 9. Funeral Expenses & Administrative Costs (Schedule H) ......... ....... 9. 2 9 3 1 9 . 9 5 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ..... ..... .. 10. 6 0 4 5 . 9 4 11. Total Deductions (total Lines 9 8 10) ......... . ... . ...... .. . . 11 3 5 3 6 5. 8 9 12. Net Value of Estate (Line 8 minus Line 11) .................. ..... . 12. 2 0 1 5 0 8 . 4 1 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ........... ..... .. 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) ....... . . . . . . . .. .. 14. 2 0 1 5 0 8 , 4 1 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X .0 0 0 0 15. 0. 0 0 16. Amount of Line 14 taxable at lineal rate x .045 2 0 1 5 0 8. 4 1 16. 9 0 6 7. 8 8 17. Amount of Line 14 taxable at sibling rate X .12 0. 0 0 17. 0. 0 0 18. Amount of Line 14 taxable at collateral rate X .15 0. 0 0 18. 0. 0 0 19. Tax Due .......................................... ..... .19. 9 0 6 7. 8 8 20. FILL tN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT a Side 2 1505607221 1505607221 REV-1500 EX Page 3 File Number Cecedent's Complete Address: 21 09 o91s DECEDENT'S NAME Alice V. Bemiller STREET ADDRESS _ _ _- - -- - - -_ _ __ 570 Gutshall Road - _ __ . -- -- - _ - -- _ _ __ -- -- - STATE ~ ZIP B ili S i o ng pr ngs PA ~ 17007 Tax Payments and Credits: ~ ~ Tax Due (Page 2 Line 19) (1) 2. Credits/Payments 9,067.88 A. Spousal Poverty Credit B. Prior Payments 9 200.00 ~ C. Discount 4s3.39 Total Credits (A + B + C) (2) 3. Interest/Penalty if applicable 9,653.39 D. Interest E. Penalty Total InteresllPenalty (D + E) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. 0.00 Fill in oval on Page 2, Line 20 to request a refund. (4) 585.51 5. If Line 1 + 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. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (56) 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 No a. retain the use or income of the property transferred : ...................................................................... ^ 0 b. retain the right to designate who shall use the property transferred or its income; ............................... ^ 0 c. retain a reversionary interest; or ................................................................................................ ^ Q d. receive the promise for life of either payments, benefits or care? ....................................................... ^ 0 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ....................................................................................... ^ 0 3. Did decedent own an "intrust for" or payable upon death bank account or security at his or her death? ......... ~ ^ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? .................................................................................................. 0 ^ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. 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 three (3) percent [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 zero (0) percent [72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to i i a surv v ng 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 onl b f i y ene ic ary. 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 zero (0) percent [72 P.S. §9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent, except as noted in 72 P.S. §9116(1.2) [72 P.S. §9116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. §9116(a)(1.3)]. Asibling is defined, under Section 9102, as an individual who has at least one parent in com ith th mon w e decedent, whether by blood or adoption. REV-1502 EX + (6-98) SCHEDULE A COMMONWEALTH OF PENNSYLVANIA REAL ESTATE INHERITANCE TAX RETURN RESIDENT DECEDENT t51-ATE OF FILE NUMBER Alice V. Bemiller 21 09 0915 All real property 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 willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real roe which is 'oint -owned with ri ht of survivorship must be disclosed on Schedule t= ITEM NUMBER DESCRIPTION 1. 570 Gutshall Road, Boiling Springs, PA 17007 Contract Sales Price TOTAL (Also enter on line 1, Recapitulation) ~ $ (If more space is needed, insert additional sheets of the same size) VALUE AT DATE OF DEATH 94,000.00 000.00 REV-1503 EX + (6-98) ! ~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE B STOCKS & BONDS FILE NUMBER Alice V. Bemiller 21 09 0915 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION 1. Wells Fargo Stock (83 shares x 29.09 mean value) 2. 110 United States Treasury Series EE Bonds VALUE AT DATE OF DEATH 2,414.47 2,763.60 TOTAL (Also enter on line 2, Recapitulation) I $ 5 178 07 (If more space is needed, insert additional sheets of the same size) REV-1508 EX + (6-98) t COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Alice V. Bemiller FILE NUMBER 21 09 0915 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION 1. F & M Trust Checking Account No. 33-15835 2. Personal Property, Household Furnishings and automobile -sales price at auction 3. Unclaimed property -Tyco Int'1 Ltd. dividends 4. Other personal property appraised value 5. Cash 6. Yard swing 7. Wells Fargo -cash in lieu of fractional shares 8. Wachovia -dividends on unexchanged shares 9. Highmark -refund of premium 10. Safeco -refund of auto ins. premium 11. Embarq -refund of overpayment on phone bill 12. 2009 Personal Federal Income Tax Refund 13. Comcast -refund of overpayment 14. Leffler Energy -refund of overpayment for oil 15. Allstate -refund of homeowner's insurance premium 16. Camp Hill ER Physicians -refund of overpayment SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY TOTAL (Also enter on line 5, Recapitulation) I $ (If more space is needed, insert additional sheets of the same size) VALUE AT DATE OF DEATH 32,736.43 2,529.00 5.60 762.50 424.04 75.00 22.76 36.80 65.45 53.66 20.58 443.00 13.61 542.27 302.00 33.81 3 8,066.51 REV-1510 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY tSTATE OF FILE NUMBER Alice V. Bemiller 21 09 0915 This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. DESCRIPTION OF PROPERTY ITEM INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND DATE OF DEATH % OF DECD'S EXCLUSION TAXABLE NUMBER THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE 1. Vanguard Rollover IRA 87,011.80 100. 87,011.80 Beneficiary -Lynn E. Sanderson 2. I52 United States Treasury Series EE Bonds TOD to Lynn E. Sanderson 12,617.92 ~ 100. TOTAL (Also enter on line 7 Recapitulation) ~ $ (If more space is needed, insert additional sheets of the same size) 12,617.92 99,629.72 REV-1511 EX + (10-06) t ~ SCHEDULE H COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES & IN R SI DENTEDECEDENTRN ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Alice V. Bemiller 21 09 0915 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION A• FUNERAL EXPENSES: 1. Ewing Brothers 2. Pastor 3. Luncheon AMOUNT B• ADMINISTRATIVE COSTS: 7 • Personal Representative's Commissions Name of Personal Representative (s) Lynn E. Sanderson Street Address 6063 Glatfelters Station Road C;ty Seven Valleys State PA 17360 Zip Year(s) Commission Paid: 2010 3,055.06 100.00 300.86 6,500.00 2, Attorney Fees 12,000.00 3, Family Exemption: (If decedents address is not the same as claimants, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4• Probate Fees Register of Wills 330.00 5. ~ Accountant's Fees 6. I Tax Retum Preparer's Fees H & R Block I 350.00 7. Legal Advertisements 8. Real Estate Appraisal 273.16 9. Personal Property Appraisal 375.00 10. Title Search 170.00 1 1. Messenger Fees 35.00 12. Auctioneer Commission & Costs 77.00 l 3. Postage 3,957.70 14. Safeco -Auto Insurance Premium 25.04 l5. Met Ed Electric 197.70 16. Yard Maintenance 107.82 17. Waste Management - dumpster 365.20 18. Mileage Reimbursement 361.00 433.40 TOTAL (Also enter on line 9, Recapitulation) ~ $ (If more space is needed, insert additional sheets of the same size) 29,319.95 Continuation of REV-1500 Inheritance Tax Return Resident Decedent Alice V. Bemiller 21 Decedent's Name Page 1 09 0915 File Number Schedule H -Funeral Expenses & Administrative Costs - B7. ITEM NUMBER DESCRIPTION 19. Federal Express 20. Kitchen Floor Repair AMOUNT 103.29 202.72 SUBTOTAL SCHEDULE H-B7 ~ 306.01 REV-1512 EX + (12-03) i COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE 1 DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF FILE NUMBER Alice V. Bemiller 21 09 0915 Report debts incurred by the decedent prior to death which remained unpaid as of th e date of death, including unreimbursed medical expenses. ITEM NUMBER DESCRIPTION vAOF DEADHTE 1. Aetna -return of October payment 36.91 2. Fee for lost F & M safe deposit key 5.00 3. Tyco -return of October payment 513.77 4. Appliance Warranty 9.99 5. Embarq -phone bill 58.53 6. Central PA Pulmonary Associates -medical bill 18.83 7. PA Gastroenterology Consultants -medical bill 43.03 8. Cardiovascular Surgical Inst. -medical bill 6.91 9. Smith Radiology -medical bill 10.68 10. Yellow Breeches Family Practice -medical bill 182 87 l l . Ultrasound Services, Inc. -medical bill 8.09 12. Camp Hill Emergency Physicians -medical bill 33.81 13. MCHS Carlisle -medical bill 4,720.50 14. Todd M. Pelleschi, DPM -medical bill 28.06 15. Moffit Heart & Vascular Group -medical bill 22 57 TOTAL (Also enter on line 10, Recapitulation) I $ 6,045 94 (If more space is needed, insert additional sheets of the same size) Continuation of REV-1500 Inheritance Tax Return Resident Decedent Alice V. Bemiller 21 09 0915 Decedent's Name Page 2 File Number Schedule I -Debts of Decedent, Mortgage Liabilities, & Liens ITEM NUMBER DESCRIPTION AMOUNT 16. Quantum Imaging & Therapeutic Assoc. -medical bill 11.63 17. Charles R. Inners, MD -medical bill 184.31 18. East Pennsboro Ambulance Services, Inc. -medical bill 76.00 19. Associates in Kidney Diseases -medical bill 32.55 20. Alexander Springs Emergency Physicians -medical bill 41.90 SUBTOTAL SCHEDULE I 346.39 GRAND TOTAL SCHEDULE I $ 6,045.94 REV-1513 EX + (g-00) 1 SCHEDULE J COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Alice V. Bemiller 21 09 0915 NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY RELATIONSHIP TO DECEDENT Do Not List Trustee(s) AMOUNT OR SHARE OF ESTATE I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 1. Lynn Sanderson Lineal 39 748.97 6063 Glatfelters Station Road , Seven Valleys, PA 17360 2. Hope Martin Lineal 39 748.96 6440 E. Highway 17 , Houston, MO 65483 3. George D'Amico Lineal 39 748.96 P.O. Box 504 , Girdwood, AK 99587 4. Terri Hopkins Lineal 39 748.96 103 W. Greenhouse Road , Dillsburg, PA 17019 5. Raymond D'Amico Lineal 39 748.96 1613 Willow Top , Schertz, TX 78154 6. Lynn E. Sanderson, Trustee for Nicholas Sanderson Lineal 2 763.60 6063 Glatfelters Station Road , Seven Valleys, PA 17360 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 T HROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS: 1. A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET ~ $ (If more space is needed, insert additional sheets of the same size) REV-1500 Discount, Interest and Penalty Worksheet Discount Calculation Total Amount Paid within three calendar months of the decedent's date of death: __ __ _ 9 200.00 __ _~ - - Discount: 453.39 Interest Table Year Days Delinquent Balance Due ~ Interest this time period ~ this year this period - _- -- Before 1981 ! ~ - - ~ - -_ 1982 1 - 1983 _ _ - _ _ ___ - -- - - _ _ --_ - 1984 1985 ~! 1986 _ _ - ~ _ - _ -1 - - - _ -- 1987 - - - _ -_ - - -- - - - ~ __ -- 1988 through 1991 1992 - - _ - - -- - - _- 1993 through 1994 - - - -- 1995 through 1998 _. - ~ - __ 1999 -- I- _ - 2000 - - 2002 i _ -- - - - _ _ - - __-- - 2003 __ _ __ 2004 '~, 2005. _ - - ,- 2006 - - - 2007 - -- , _ - - - -- - _. 2008 t -- _L Penalty Calculation If the decedent's date of death was on or before March 31, 1993, insert the applicable amount: Total Balance Due on January 17, 1996: _ - Penalty ~"} ~~ LAST - `1V I L L = :~? , c~-a ~a ~ ___ ; =~_ ~,~ , . ~---- - t ~, ,,, ~ f ,-r-, ~a ~ -_., f,, '-; , ~' ;~, ~~ . ~: ~ ., ALICE VIRGINIA BEMILLER ~~~~~"~ `-' ^ - ' _~ ~~ ~ - --~ , ~ . .,_._ -~, I, Alice Virginia Bemiller of Boiling Springs, Cumberland County, Pennsylvania, declare this to be my Last Will and revoke all wills and codicils previously made by me. I have five (5) children: Lynn Sanderson (now or formerly of R.D. 1 Box 192, Seven Valleys, Pennsylvania), George D'Amico (now or formerly of Box 220 Skagwa y, Alaska), Raymond D'Amico (now or formerly of HC77 Box 409, Uvalde, Texas), Terri Hopkins (now or formerly of 103 West Greenhouse Road, Dillsburg, PA), and Hope Martin (now or formerly of 17799 Sutton Drive, Houston, Missouri). I am not married. Article I: I appoint my daughter, Lynn Sanderson, executrix of this, my Last Will. Should Lynn Sanderson fail to qualify or cease to act as executrix, I appoint my daughter, Terri Hopkins, executrix of this, my Last Will. Article II: I direct my executrix to pay all of my just debts from my residuary estate as soon as practicable after my decease. Article III: I direct that my executrix shall not be required to give or post bond f'or the faithful performance of her duties in any jurisdiction. Article IV. I bequeath all of the Series EE United States Savings Bonds that are held by me or in my name at the time of my death to the said Lynn Sanderson IN TRUST FOR her son, Nicholas Sanderson, to hold, manage, invest and re-invest, the .~ - .,~ Page - 1 - / ""~ 4 ~ ~ C~ ~~ ` ,- f a ~_ . ~~ S. Brian Magaro i~ f A ~?g Auctioneer 2- 608 Magaro Road ~~~, ~r~ Eaola, Peaasylvau~ia 1?025-1912 ? 1?-?32-?940 Fax: ? 1?.728.3442 ema31: magarob@aol.com AUCTION SETTLEMENT SHEET 12.07.2009 Settlement for: Virginia Bemiller Estate Sale Date: November 29, 2009 Total proceeds from the sale of Real Estate $ 94,000 $ 0 (Deposit of $8,000.00 retained by Heathery Royer /attorney for the estate) Total proceeds from the sale of Personal Property $2,529.00 Total received day of auction $2,529.00 Expenses: Commission to Auctioneer on Real Estate of 3.0% $2,820.00 Commission to Auctioneer on Personal Property of 20% $ 505.80 Advertising: Fry Communications (Guide) $336.00 Sentinel $220.40 Fast Signs $ 53.00 150 auction flyers $ 22.50 Total Advertising $631.90 $ 631.90 Internet Advertising received 5,262 hits. NC Site preparation for the auction, l8 hrs (a~ $18.00 per hr $324.00 NC Total Expenses $3,957.70 Total due Auctioneer Thank or the opportunity to serve you and your auction needs. S. Brian Mag o Auctioneer <$3,957.70 <$1,428.70 Q L •O V O ~O 0 0 C J L L 0 O 0 N ~{~ C L U ~ .y s N c ~ ~ ~~ ~ Q~ ~ m Y ~ _ o _ > ~ AML W #, }..~ ci N .,r O L 30 N ~ ~~., N ~ ~' ~ v ~ ~ o as ?~ m ~'~ o N O ~ ~ ~ ~ ~ ~ -a #'~ - =~ o~ ° ~~ 3 N c o; . N F~-~ a. •N ~ ~ ~ ~ ~ L: m .N ~- V p) ~ ~`~j • V ~ L ' ~ O~ V ~ ~ (~ 'L ~ - ('l3 L o ~ ~ `~ ~ ~ ~ `~ ~ °~ r .U .~ N N ~ !~ ~ Q ~ (n ~i.+ a~=3 ~~~ Y~_ ~~-~ YQ~ o ~ ~~ 3 ~ ~ °~~ ~~ ~ N ~G = _ ~ ~ V O d 01 o 'a ~s ~ :_ _ ~ ~ 3 ~ o c o oho -~ ~ ~~~ a ° ~ , ~+ ~ C L ~ L N O N _ ~~ C ~- ~ ~ _ ~ 3 ~ _ ~ ~ ~ v~ ~ ~ _ .C ~o~ ~ ~ ~ ~~ ~o ._ ~ ~~3 ~ 0 '+~-' uj ~ ~ ~ t0 ~ ~ ~ ~ ~ '~ O O ~~ ~ ~ ~ O Al ~~ ~Y ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ o ~ ~ Ot°~ ~ ~ ~ ~ ~ 3s~ ~ -a u,~ cv ~ y = ~ ~ V ~ 0 c~ ~- _ ~ ~. ~~~33 L m a O ~+ O ~+ 0 L ~° a~ N -~ .' L 'iJ ~ ~ t = H' ~, O 0 N N ,--, i ~ S. Brian Magaro Auctioneer/ Appraiser 608 Magaro Road Enola, Pennsylvania 17025-1912 ?1?-?32-7940 email: magaroauction@aol.com APPRAISAL REPORT OF PERSONAL PROPERTY FOR: A. Virginia Bemiller 570 Gutshall Rd. Boiling Springs, PA. 17007 Lynn Sanderson -exec. For the purpose of establishing Fair Market Value as of Friday, October 23, 2009 Appraisal conducted by: S. Brian Magaro, Auctioneer/Appraiser Page 1 of 3 C y' S. Brian Magaro Auctioneer 608 Magaro Road Enola, Pennsylvania 1?025-1912 717-?32-?940 email: magaroauction@aol.com Personal Property of A. Virginia Bemiller Curio Cabinet $ 95.00 Curio Cabinet contents Includes: Collectable Cottages by David Winter /Malcolm Cooper 22 pcs total $ 550.00 Additional items in Curio Cabinet: Wolf and Nurse music boxes, Painted Sea Shell, Tankard, Avon pc. $ 25.00 Albums 33 rpm, 8 track tapes, Real-to-real tapes, misc CDs 19095-VDB Wheat Penny (would need authentication) Current book listing $750.00-$1,000.00 (average) 1921 Silver Dollar Current book listing $35.00-$125.00 (average) 1896 Silver Dollar Current book listing $15.00-$65.00 (average) Total $ 55.00 $ 875.00 ,~D $ 80.00 $ 40.00 ~ Z . o° $1,665.00 Page 2 of 3 ., r S. Brian Magaro Auctioneer 608 Magaro Road Enola, Pennsylvania 1?025-1912 ?17-?32-?940 email: magaroauction@aol.com Personal Property of A. Virginia Bemiller ASSUMPTIONS AND LIMITING CONDITIONS Fair Market Value The term "Fair Market Value" as used in this report is defined as follows: The highest price estimated in terms of money which the property will bring in a competitive and open market under all conditions requisite to a fair sale, with the buyer and seller each acting prudently and knowledgeably, and assuming the price is not affected by undue stimulus. This appraisal is based upon the following assumptions, limitations and conditions: 1. The information contained in this report is gathered from sources considered reliable and from personal examination and research of authenticity. 2. No responsibility is assumed for matters legal in nature, including but not limited to: representation of others of value, authenticity, condition, origin, or provenance of an item appraised. 3. The appraiser assumes that a normal and careful examination of the property was sufficient to determine its quality and condition and that no extraordinary examination procedures would be utilized unless specifically requested and the expenditure of funds therefore authorized. 4. Court Attendance -The appraiser's court attendance and giving of expert testimony are not included as part of this report. The undersigned hereby certifies: 1. That he/she has no interest now, heretofore, or contemplated in the future in the property covered by this appraisal. 2. That to the best of my knowledge and belief, all statements and information included in this appraisal are true and based upon objective findings and that no pertinent information has been knowingly withheld or deleted in this respect. 3. That neither the employment to make this appraisal nor compensation for doing so is contingent upon the value of the property. Even though it is my firm belief as the appraiser that the information furnished in this appraisal report and the conclusion drawn from this information are true and correct, they are not guaranteed. Respectfully submitted, . ~ Yl.A.i~V M ~''a- S. Brian Magaro Auctioneer /Appraiser Page 3 of 3