HomeMy WebLinkAbout03-0139PETITION FOR GRANT OF LETTERS OF ADMINISTRATION
Estate of Rebecca S. Cluqston No. ~,,~°O'~--~~
also known as To:
Register of Wills for the
Deceased. County of Cumho_r] and in the
Commonwealth of Pennsylvania
Social Security No. c~ 05-~ ~. t~.,~ (, 0
The petition of the undersigned respectfully represents that:
Your petitioner(s), who is/are 18 years of age or older, appl
for letters of administration
on the estate of
(d.b.n.; pendeme lite; durante absentia; durante minoritate)
the above decedent.
Decedent was domiciled at death in Cumberland County, Pennsylvania, with
h er last family or principal residence at 2'1 South High St_.. lXlawv]ll.e.. PA %7241
(list street, number, Twp. or Boro.}
Decedent, then 44 years of age, died February 4, ,XI~ ~oo~ ,
at
Decedent 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:
~0t000.00
$
~5~000,00
Petitioner.__
the following spouse (if any) and heirs:
Name
after a proper search ha $ ascertained that decedent left no will and was survived by
Relationship
dauqhk~r
Residence
614 Chnrnh gl-_ t Apt-.
Huntinqdon, PA 16652
Carey E. Hu~chison
THEREFORE, petitioner(s) respectfully request(s) the grant of letters of administration 'in the
appropriate form to the undersigned.
E. Hutchison
614 Church St., APt.
Huntinqdon, PA 16652
OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
SS
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
representative(s) of the above decedent petitioner(s) will well and
truly administer the estate according to law.
Sworn to or affirmed and subscribed~- ~~., ~/,~4f~/.~
before me this __ [~'~%-~ day of / Carc~'Y E, I~!utchison
Estate of
No. VS-
Rebecca S. Clugston
, DeCeased
GRANT OF LETTERS OF ADMINISTRATION
AND NOW ~--~k'Z~_~ ~, ~ ~,_, ,- i ~-~ ~ in consideration of the petition on
the reverse side hereof, satisfactor~roof having been presented before me,
IT IS DECREED that Carey E..~utch±son
is/are entitled to Letters of Administration, and in accord with such finding, Letters of Administration
areherebygrantedto Carey E, Hutchison
in the estate of Ra, ho_~_~a R_ CI u?~t-on
FEES
Letters of Administration ..... $
Short Certificates( ) .......... $ qS. cYx) ..
Renunciation ................
TOTAL
Fil~ ..................... A.D. 19 _
~-~-~
/' / ATTORNEY (Sup. Ct. I.D. No.)
~a~ylor P. Andrews, Esquire
Sup. ~ ~ I~I ADDRESS
78 West Pomfret Street
car±is±e, P~o~O ~ 3
71 7-243-01 23
his is to certify that the information here given is correctly copied from an original certificate of death dui,/filed with me as
Local Registrar. The original certificate will be forwarded to the State Vital Records Of'rice for permanent, filing.
WARNING: It is illegal to duplicate this copy by photostat or photograph.
Fee for this certificate, $2.00
P 9041347
No.
Local Registrar
FEB 1 g 2003
Date
H105.144 Rev. 1/91
IANENT
CK INK
Rebecca
UNDER 1 YEAR
Day4~
44
Cumberland
COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH · VITAL RECORDS
CERTIFICATE OF DEATH
(Coroner)
~ATI; FIt. E NUMBER
SEX ~OCIAL SECURITY NUMBER J DATE OF DEATH (IVIO~l~ (~1¥ Year}
s
Clugston
]E'Female :. 205-50-0360 ]~ February' 4', 2003
Feb. 26,1958 Chambersburg ],..,~ E~.,~
[ c. ...... I ..... ':~ .72W I-~c""?"''"~,cOR,.,., ,~=-~,~....~- .......
I rzmsxe l uarilsze Keglonal meeical Center
~. l- I,T'~'"~°"~ .... ' I,~hite
~ ~;~ ~ r~ ) r N~ Ma~, ~,
Accountant ~ & R Block [,: o_. ~ _(,-~s+~
~AL 17e. SIMe P P ~ O~ 17C.~ ~,. ~ ~ In...
21 S. High St RESiDe,CE
Newville, Pa 17241 ,~.~.~Cumb '~"'"~ ,,.~'~"'~ Newville
Edward C. Cluqston ,~an Brechb~el
] aJ~e 7
[] ~E:] No[]
LOCATION I~,w. CilyZ~, State)
SIGNATURE AND T
Coroner
LICENSE NrJMSE~
.... 2003
NAME AND ADDRESS OF Pt. CAUS OF
6375 Basehore Road~ ~u~te
a. ' . Mechanicsburg~ Pa.. 17050
INFORMANT'S MAILING ADDRESS {Slreel, C4yfi'~. Slate. Zip Code)
M~r.o0~°" Carev~0lS~0ai~NE. Rutehlmon m~.~ m~ .... ~ o~ ~-~ ~ H~nt]nodon Pm lfifiK~ ]
~ ~ 8 2003 ~eeQsp~q C~u~ Cem ~e~v~Z]~, p~,
I~ENSE NUMAR9963 [NAME ~O ~ESS ~ ~ClL~ 15
~g,~= ...... , I~ger Funeral Home inc NmwvT1 1~ p~ e
~ 2~ m~ ~ ~ ~ 23b.
~~--th. [ DATE PRON~NCED ~D ~Mo~.. ~y, ~) ]~SE ......ED ~ ME~AL E~MINE~Em
~)~ .. a~a(~H~c~E,~~ertr° h w Hypertension = ~ir of co~enital
ou~m(~com~ou~E~: ~ atrial ~tal defect at
CERTIFICATION OF NOTICE UNDER RULES 5.6(a)
Name of Decedent:
Date of Death:
Will No:
Rebecca S. Clugston
February 4, 2003
21-03-0139
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 February 19, 2003:
Carey E. Hutchinson
614 Church Street, Apt. 2
Huntingdon, PA 16652
Notice has now been given to all persons entitled t~No
Date: February 19, 2003
ray)e;~/P. An~ews, Esq-~re
7 ~/8~est Pomfret Street
~a~lisle, PA 17013
Phone: 717-243-0123
exceptions.
Capacity: Counsel for personal representatives
In Re:
Estate of Rebecca S. Clugston
· IN THE COURT OF COMMON PLEAS OF
· CUMBERLAND COUNTY, PENNSYLVANIA
· ORPHANS' COURT DIVISION
.NO.
ORDER
AND NOW, this }'1 day of February 2003, Carey E. Hutchison, Administratrix of the Estate o£
Rebecca S. Clugston, is hereby authorized to continue to operate the decedent's H & R Block tax
preparation business in Newville until May 1, 2003, and the Estate of Rebecca S. Clugston shall be liable
for obligations of the business, but the Estate shall not make any expenditures for any capital
improvements except upon further Order of this Court.
P.J.
In Re:
Rebecca S. Clugston
· IN THE COURT OF COMMON PLEAS OF
· CUMBERLAND COUNTY, PENNSYLVANIA
:ORPHANS' COURT DIVISION
· NO.
PETITION OF ADMINISTRATRIX FOR ORDER PERMITTING CONTINUED
OPERATION OF BUSINESS OWNED BY DECEDENT
The Petition ofCarey E. Hutchison, Administratrix of the estate of Rebecca S. Clugston, for an
order under Section 3314 of the Probate, Estates and Fiduciaries Code, 20 Pa. C.S.A. Section 3314
permitting continued operation of the business owned by the decedent, respectfully represents that:
1. Rebecca S. Clugston died without a will on February 4, 2003,.
Rebecca S. Clugston was unmarried at the time of her death.
Petitioner, Carey E. Hutchison, is the only child and sole intestate heir of Rebecca S.
o
3.
Clugston.
4. Letters
Administratrix.
of Administration were issued on February 14, 2003 to petitioner as
A short certificate evidencing this appointment is attached hereto.
5. At the time ofdecedent's death, she was sole owner of an H & R Block tax preparation
franchise operating at 21-23 South High Street, Newville, Cumberland County, Pennsylvania
17241.
The period of maximum gross receipts for the tax preparation business is from January 1
to April 15th of each year.
7. The tax preparation business receipts for the 2003 tax season are essential for the
decedent's estate to meet financial obligations that are related to the tax preparation business.
8. Employees of the decedent's H & R Block tax preparation business are capable of
continuing the operation of the business under the ownership of the Rebecca S. Clugston Estate
represented by the Petitioner as Administratrix.
9. Petitioner believes that continuation of the H & R Block tax preparation business will
benefit the estate so that a sale can be made of a going business rather than the liquidation of a
business that has lost patrons to competitors during tax season.
WHEREFORE, Petitioner requests this Court to enter an Order authorizing Petitioner, Carey E.
Hutchison, as Administratrix of the Estate of Rebecca S. Clugston, to continue operating said
business until May 1, 2003, and that the Rebecca S. Clugston Estate shall be liable for obligations of
the business, but the estate shall not expend any estate funds for any capital expenditures or
improvements except upon further Order of this Court.
Respectfully submitted,
ANDREWS & JOHNSON
Carlisle PA 17013
(717) 243-0123
Supreme Ct. Id#: 15641
STATE OF PENNSYLVANIA
COI/NTY OF CUMBERLAND
SHORT CERTIFICATE
I, DONNA M. OTTO
Register for the Probate of Wills and Granting
Letters of Administration &c. in and for said
County of CUMBERLAND do hereby certify that on
the 14th day of February A.D.,
Two Thousand and Three,
Letters of ADMINISTRATION
in common form were granted by the Register of
said County, on the
estate of CLUGSTON REBECCA S , late of NEWVILLE BOROUGH
in said county, deceased, to
~UTCHISON CAREY E
[bAST, ~IM~'I', MlDDb~)
and that same has not since been revoked.
IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal
of said office at CARLISLE, PENNSYLVANIA, this 14th day of February
A.D., Two Thousand and Three.
File No.
PA File No.
Date of Death
s.s. #
2003-00139
21-03-0139
2/0~/2003
205-50-0360
Register
NOT VALID WITHOUT ORIGINAL SIGNATURE AND IMPRESSED SEAL
I, Carey E. Hutchison, verify that the statements made in this Petition for Order permitting
continued operation of business owned by decedent are tree and correct and to the best of my knowledge,
information and belief. I understand that false statements herein are made subject to the penalties of 18
Pa.C.S. § 4904, relating to unswom falsification to authorities.
Date:
6{2arey-E. Hutchison
OF
IN THE COURT OF COMMON PLEAS
CUMBERLAND COUNTY, PENNSYLVANIA
ESTATE OF
REBECCA CLUGSTON
, Deceased
No. 2103139
of 2001
To the Clerk of the Orphans' Court:
Enter the claim of CAPITAL ONE
Acct. 4791242194942903
In the amount of $3,279.05
, against the above entitled estate.
The decedent, who resided at 21 S HIGH ST NEWVILLE PA 17241
died on 1/4/03
· Written notice of said claim was given
to CAREY HUTCHISON
(Personal Representative or counsel)
614 CHURCH ST, HUNTINGTON, PA 16652
,if known to claimant, at
on
February 21,2003
(Date)
Claimant's Counsel
Address:
5330 East Main Street, Suite 200
Columbus, Ohio 43213
Address
ORIGINAL
JAH!~I~IO
ORPHANS COURT NO. 2103139
ESTATE OF REBECCA CLUGSTON DECEASED
CLAIM
CLAIMANT'S NAME: CAPITAL ONE
ADDRESS: 5330 E MAIN ST, STE 200, COLUMBUS, OH 43213
PHONE: (877) 714 - 3739
ATTY ID (if applicable): NOT APPLICABLE
STATE OF VIRGINIA )
) SS:
INDEPENDENT CITY )
LIMITED POWER OF A~VFORNEY
Now comes Mike Stevens, a representative of Capital One,
and hereby appoints Estate Information Services, Inc. as its attorney-in-fact for the
purpose of executing, filing, amending, and/or withdrawing estate claims with probate
courts amt/or executors lbroughout the United States on behalf of Capital One.
Be it known lhat this Limited Power of Atlomey will be abolished upon the
termination of the contractual agreement between Estate Information Services, Inc. and
Capital One.
DATED this 1 3'~
CAPITAL ONE y
By:' ~
lis: Director ~
Printed Name: Michael ~tevens
Sworn to an subscirbed before me this
Public in and for the State of Virginia.
day of September, 2001, a Notary
M~ Commission ~Expires: IY Y), ~P.,~
OF
IN THE COURT OF COMMON PLEAS
CUMBERLAND COUNTY, PENNSYLVANIA
ESTATE OF
REBECCA CLUGSTON
, Deceased
No. 2103139
of 2001
To the Clerk of the Orphans' Court:
Enter the claim of CAPITAL ONE
Acct. 4791242194942903
In the amount of $3,279.05
, against the above entitled estate.
The decedent, who resided at 21 S HIGH ST NEWVILLE PA 17241
died on 1/4/03
· Written notice of said claim was given
to CAREY HUTCHISON
(Persona/Representative or counsel)
614 CHURCH ST, HUNTINGTON, PA 16652
,if known to claimant, at
on
February 21,2003
(Date)
Claimant's Counsel
Address:
5330 East Main Street, Suite 200
Columbus, Ohio 43213
Address
ORPHANS COURT NO. 2103139
ESTATE OF REBECCA CLUGSTON DECEASED
CLAIM
CLAIMANT'S NAME: CAPITAL ONE
ADDRESS: 5330 E MAIN ST, STE 200, COLUMBUS, OH 43213
PHONE: (877) 714 - 3739
ATTY ID (if applicable): NOT APPLICABLE
STATE OF VIRGINIA
INDEPENDENT CITY
)
) SS:
)
LIMITED POWER OF A'VrORN-EY
Now comes Mike. St..eve_os, a representative of Capital One,
and hereby appoints Estate Information Services, Inc. as its attorney-in-fact for the
purpose of executing, filing, amending, and/or withdrawing estate claims with probate
courls and/or executors throughout the United States on behalf of Capital One.
Be it known that this Limited Power of Attorney will be abolished upon the
termination &the contractual agreement between Estate Information Services, Inc. and
Capital One.
DATED this I r~O-'~(K
dayof.~.e~'"~'- I~ /. ,2001.
CAPITAL ONE ~/
Its: Director "~
Printed Name: Michael ~tevens
Sworn to an subscirbed before me this
Public in and for the State of Virginia.
_]~ day of September, 2001, a Notary
My Commission'Expires: (Y-y)~.~. '.~ ~
COMMONWEALTH OF PENNSYLVANIA
NOTICE OF CLAIM
COURT OF COMMON PLEAS
OF CUMBERLAND COUNTY
ORPHANS' COURT DIVISION
In Re: The Estate of:
REBECCA BROWNEWELL
Deceased
Court File No: 21030139
TO: THE CLERK OF THE ORPHANS' COURT DIVISION Notice of claim by
creditor, Pursuant to Section 3532(b)(2) of the Probate, Estates, and Fiduciaries
Code, 20 PA.C.S.A. §3532(b)(2).
1)
2)
3)
Claimant's name:
Claimant's address:
BANK ONE
cio NCO Financial Systems, Inc
Probate Department,#450
1804 Washington Boulevard
Baltimore, MD 21230
(443)263-3300, ext 3304
Creditor listed below is the owner and holder of a claim in the amount of
$3,489.83
4)
The facts upon which this claim is based is a credit agreement between
Creditor and Decedent, identified as account number which is evidenced by
the attached affidavit of account stated.
5)
6)
7)
Decedent's address: 21 s. HIGH ST., NEWVILLE, PA 17241
Date of Death: UNKNOWN
That the claim arose prior to the death of the decedent on or about
8) That the claim is secured by
On behalf of the claimant, I do solemnly declare~d affi~der the p~ties of
perjury that they Information and repre§entation~made Ilerf~in are tr.t~e~nd correct
to the best of my knowledge, information and/l~i~,f.
Dated:May ,S, 2003 [/'~/f~ '~L~ ,AGENT
.... /-- Claimant // H18209
Written notice of claim was given to Persortal Representative and/~ his/her counsel
as stated below:
TAYLOR ANDREWS
Name
78 W. PONFRET ST. ..-j :,,;!,, ~o c¢ c',
Address ~, =~ ~....
CARLISLE, PA 17013
City/State/Zip ~.:~ _,
May 15, 2003 "
Date notice mailed
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO.
REV-1162 EX(11-96)
CD 002986
ANDREWS TAYLOR P ESQUIRE
78 W POMFRET STREET
CARLISLE, PA 17013
........ fold
ESTATE INFORMATION: SSN: 205-50-0360
FILE NUMBER: 2103-0139
DECEDENT NAME: CLUGSTON REBECCA S
DATE OF PAYMENT: 09/08/2003
POSTMARK DATE: 09/08/2003
COUNTY: CUMBERLAND
DATE OF DEATH: 02/04/2003
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $1,997.42
TOTAL AMOUNT PAID:
,997.42
REMARKS: CAREY E HUTCHISON C/O
TAYLOR P ANDREWS ESQUIRE
SEAL
CHECK# 157
INITIALS: SK
RECEIVED BY:
DONNA M. OTTO
DEPUTY REGISTER OF WILLS
REGISTER OF WILLS
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE DEPT.
280601 HARRISBURG, PA 17128-0601
REV-1500
INHERITANCE
OFFICIAL USE ONLY
FILE NUMBER
TAX RETURN RESIDENT DECEDENT
DECEDENTS NAME (LAST, FIRST, AND MIDDLE I~ITIAL)
21- 03- 0139
COUNTY CODE YEAR NUMBER
SOCIAL SECURITY NUMBER
205-50-0360
Clugston, Rebecca S.
'" I
t'~ DATE OF DEATH (MM-DD-YY) DATE OF BIRTH (MM-DD-YY) THIS MUST BE FILED IN DUPLICATE
o 02/04/2003 02/26/1958 WITH THE REGISTER OF WILLS
Cl IF APPLICABLE) SURVIVING SPOUSE'S NAME SOCIAL SECURITY NUMBER
~I/A
F-
Z
LU
r'~
o
Q.
n,-
o
Z
X--I 1. Original Return [] 2. Supplemental Return
~] 4. Limited Estate [] 4a. Future interest Compromise
D 6. Decedent Died Testate [] 7. Decedent had Living Trust
......................
NAME: '
Taylor P. Andrews, Esquire
FIRM NAME:
Andrews & Johnson
TELEPHONE NUMBER
717243-0123
[] 3. Remainder Return
[] 5. Fed. Est. Tax Return Req'd
1_ 8. Total number of SDB's
. .~.... 11. Election to tax w/Sec. 9113(A)
COMPLETE MAILING ADDRESS:
Taylor P. Andrews, Esq.
Andrews & Johnson
78 W. Pomfret St.
Carlisle, P~ '17013
. Real Estate (Schedule A) (1)
Stocks and Bonds (Schedule B) (2)
3.Closely Held Corporation, Partnership or Sole-Prop. (3)
4. Mortgages & Notes Receivable (Schedule D) (4)
5. Cash, Bank Deposits & Misc. Personal Prop.(Sch. E) (5)
6. Jointly Owned Property (Schedule F) (6)
C~] Separate Billing Requested
7. Inter-Vivos Transfers & Misc. Non-Propate Prop. (7)
8. Total Gross Assets (total lines 1-7)
9. Funeral Expenses & Administration Costs (Sch H) (9)
10. Debts of Decedent, Mortgage liabilities, & Liens (10)
11. Total Deductions (total lines 9&10)
12. Net Value of Estate (Line 8 minus Line 11)
13. Charitable and Governmental Bequests/Sec 9113 Trusts
for which an election to tax has not been made
14. Net Value Subject to Tax (Line 12 minus Line 13)
$124,000.00
$0.00
$33,482.22
$0.00
$12,286.17
$123.96
OFFICIAL USE ONLY
$10,335.42
(8) $180,227.77
$24,783.37
$111,057.27
(11) $135,840.64
(12) $44,387.13
(13) 0.00
(14) $44,387.13
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amnt of Line 14 taxable at the spousal rate,
or transfers under Sec.9116(a)(1.2)
16. Amount of Line 14 taxable at lineal rate
17. Amount of Line 14 taxable at sibling rate
18. Amount of Line 14 taxable at collateral rate
19. Tax Due
x.o_ (15) $0.00
$44,387 x.045 (16) $1,997.42
$0 x.12 (17) $0.00
$0 x.15 (18) $0.00
(19) $1,997.42
20 ~ CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
Decedent's Complete Address:
ISTREET ADDRESS21 S. High St.
CITY
Newville
STATE
PA
ZIP
17241
Tax
1.
2.
Payments and Credits:
Tax Due
Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discounts
Total Credits (A+B+C)
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total InterestJPentalty (D+E)
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
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
A. Enter the interest on the tax due.
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE.
(1) $1,997.42
(2) $0.00
(3) $0.00
(4)
(5) $1,997.42
(5A)
(5B) $1,997.42
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 properly transferred: r-~ P(~
b. retain the right to designate who shall use the property transerred or its income: ~ ~
c. retain a reversionary interest: or F'~ r~
d. retain the promise for life of either payments or care? ~ p(~
2. If death occurred alter December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? ~ ~
3. Did decedent own an "in trust for"' or payable upon death bank account or security at his or her death? F--'-I ~
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary disignation? p~ ~
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 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 knowled~fe.
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN
· ~ TE
ADDRES~C-
S,GNATU. Br~p~t~I~CR ~pHR?st~NnCAd~Vn~, PA 16652
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% [72P.S. Sec. 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. Sec. 9116(a)(1.1)(ii)I.
The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax retum 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 deseased 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 9% [72 P.S. Sec. 9116(a)(1.2)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. Sec. 9116(1.2) [72 P.S. Sec.9116(a)(1).
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. Sec.9116(a)(1.3)]. A sibling is deft ned, 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
ESTATE OF
Rebecca S. Clugston
FILE NUMBER
21-03-0139
(Property jointly-owned with Right of Survivorship must be disclosed on Schedule F) All real estate should be reported at fair
market value with is defined as the price at which properly would be exchanged between a willing buyer and a willing
seller, neither being compelled to sell, both having reasonable knowledge of the relevant facts.
ri'EM DESCRIPTION VALUE AT DATE
NUMBER OF DEATH
21-23 South High St., Newville, PA 17241
as per attached appraisal
Note: This property was used by the decedent in the operation of her
H&R Block tax preparation business.
$124,000.00
TOTAL (also on line 1, Recapitulation) $124,000.00
Appraisal for
The Estate of Rebecca S. Clugston
Regarding the Property located at
21 - 23 South High St.
Newville, PA 17241
Date of Appriasal: March 20, 2003
Table of Contents
Appraisal Ce~ficate
Purpose of the Appraisal
Description of Property and Improvements
Deed
Area Data
Highest and Best Use
Photograph Addendum
The Market Data Approach
The Cost Approach
The Income Approach
Correlation
Zoning and Land Use/Flood Hazard Data
Taxes and Assessment
Certifications and Limiting Conditions
Assistant to the Appraiser Attachment
Appraisal Certificate
I hereby certify that upon request for valuation by:
Attorney Taylor P. Andrews
78 West Pomfret Street
Carlisle, Pa. 17013
As to the Estate of Rebecca S. Clugston
The undersigned personally inspected and appraised the property located at:
21 - 23 South High Street
Newville, Pa. 17241
Cumberland County Assessor's parcel #27-20-1756-030
I hereby state and affirm that to the best of my knowledge and belief the
statements contained in this report are tree and correct. Neither the request to
do this appraisal, nor the compensation fc~r the appraisal is contingent upon
the conclusion of value reported in the appraisal report.
The estimated market value of the subject property as of: March 20, 2003
Three hundred and twenty-six thousand dollars
$124,000.00
The property that is the subject of this report was appraised as a whole,
subject to the contingent and 1/miring conditions outlined herein.
The purpose of this appraisal is to determine Market Value Only, for the
Client as named in the Report. This report shah not be used by anyone for
any other purpose, and is not intended to be used for bank or lender purpose,
nor for any legal or court purposes. The client has been informed and is aware
that the appraiser is licensed and certified by the state of Pa. as Certified
Residential Appraiser Only.
Douglas R. Heineman
Pa. State Certified Residential
License #RL-000569-L
Purpose of the Appraisal
The purpose of this appraisal is to estimate the fair market value of the
subject property as of March 20, 2003.
Market Value, as defined by the courts, is "The most probable price
estimated in terms of money which a property will bring ff exposed for sale in
the open market, allowing a reasonable time for finding a purchaser who buys
with knowledge of all of the uses to which the property may be adapted and
for which it is capable of being used."
Market Value, as defined by USPAP, is "The most probable price which a
property should bring in a competitive and open market under all conditions
requisite to a fair sale, the buyer and seller each acting prudently and
knowledgeably, and assuming the price is not affected by undue stimulus.
Implicit in this definition is the consummation of a sale as of a specified date
and the passing of title from seller to buyer under conditions whereby (1)
buyer and seller are typically motivated; (2) both parties are well informed or
well advised, and acting in what they consider their best interests; (3) a
reasonable time is allowed for exposure in the open market; (4) payment is
made in terms of cash in United States Dollars or in terms of financial
arrangements comparable thereto; and (5) the price represents the normal
consideration for the property sold unaffected by special or creative financing
or sales concessions granted by anyone associated with the sale."
Frequently, it is referred to as the price at which a willing seller would sell
and a willing buyer would buy, with neither being under any type of abnormal
pressure.
Description of Property and Improvements
The subject property is located within the borough of Newville, Cumberland
County, Pennsylvania, at 21-23 South High Street. The subject property is
located irt an area that is mixed as to Commercial and Resident/al uses.
Zoning in the immediate area surrounding the subject property is "Village"
and permitted "Light Commercial" uses including Retail, Professional
Offices, Professional Services, Apartments / Multi Family 2 - 4 units,
Restaurants, Businesses, and Residential homing.
The subject is situated on approx/mately 0.12 acres and t~onts on S. High, a
public street which is also known as state route 233, and having 30 feet of
paved road frontage. Driveway and parking lot area to the rear, are all
covered by stone surface. Ample space is available for employee and
customer Parking. '
The building is a wood frame structure, covered on the exterior by vinyl
siding. Roof is covered by standing seam metal. The entire structure appears
to be in average to good condition. Interior is divided into three sections.
Section one is actually divided down the center, and homes one business
office area containing approximately 1,890 finished square feet, and utilizing
the entire first floor. It is structured into three separate office areas, one
employee brealcroom/kitchen area with refrigerator and sink, a small storage
room w/exterior access to rear, and two and one half bathrooms. Each room
is equipped with electrical lighting and wall fixtures, suspended drop ceiling,
carpeted floors. The main office (left front) has a front entry door and store
fi'ont windows.
Section two is a s/ngle apartment of 1530 finished square feet, consisting of
Living Room w/gas fireplace, oak hardwood floors, ceiling fan and french
doors opening to an upper level deck area; Dining Room and Kitchen combo
area separated by a bar type island, and having new vinyl sheet flooring, a
ceiling fan and french doors also opening to the deck area; Two Bedrooms
each with carpet floor coveting and a ceiling fan. Master Bath accentuates the
Master Bedroom, and a Main Bath is off the hall.
Entire building is heated by Oil fired forced hot air furnace and cooled with
Central Air Conditioning 2 zone. There are two 200A electric boxes and a
100A sub panel for the second floor. Property is serviced by public water and
sewer. Basement is partial (approximately 75%) and is stone wall / dirt floor.
Effective age is approximately four to six years.
See attached photograph addendum and legal description for additional
information on the property and it's improvements. Deed has transferred at
$1.00 four times within the family since 1975. Recordings of transfers are:
1. DB 26 APg 401 (Included in Report)
2. DB 34 I Pg 1143.
3. DB 35 T Pg 168
4. DB159 Pg 703
5. DB 244 Pg 812 (Included in Report)
Tax Parcel No
THIS DEED
MADE the / ~-"-g~ day of /id 01 ~ :~
AND
BETWEEN WILLIAM J. BROWNEWELL and REBECCA S. BROWNEWELL, both of~
Newville, Cumberland County,' Pennsylvania, -o
GRANT~[RS~
REBECCA S. BROWNEWELL, now known as REBECCA S.
CLUGSTON, of Newville, Cumberland County, Pennsylvania.
GRANTEE,
WITNESSETH, that in consideration of One and 00/100 ($1.00) Dollar in hand paid, the
receipt whereof is hereby acknowledged, the said Grantors hereby grant and conVey in fee
simple to the said Grantee, her heirs and assigns,.
ALL THAT CERTAIN tract of land with the improvements thereOn erected, 'situate in the
Borough of Newville, Cumberland County, Pennsylvania, bounded and described as
follows:
On the West by South High Street; on the North by land now or formerly of .William 'Over;,
on the East by an alley;, and on the South by land now or formerly of Independent Order of
Odd Fellows.
BEING improved with a two-story dwelling and garage kn°wn 'as Nol': 21-23 South High
· Street, Newville, PA 17241.
BEING the same premises which Laryn R. Karsnitz and Deborah K. KarSnitz'by.deed dated
June 11, 1997, and recorded in the Office of the Recorder of Deeds in and for Cumberland
County in Deed Book 159, Page 703, conveyed unto William J. Brownewell and Rebecca
S. Brownewell.
This is a conveyance from husband and wife to wife and is' therefore eXempt from realty
transfer taxes.
AND the Grantors hereby warrant specially the property herein conveyed.
IN WITNESS WHEREOF, the Grantors have hereunto set their hands and seals, the day
and year first above written.
Witness:
William J. Brownewell
Rebecca S. Browner/eli
COMMONWEALTH OF PENNSYLVANIA:
:SS.
COUNTY OF cuMBERLAND :
On this, the ) ~ day of ~ ,2001, before me the. Undersigned' officer,
personally'William J. Brownewell I~own to me (or satisfactorily proven)to be the person
'whose name is subscribed to the within deed and acknowledged that he executed the
same for the purposes therein contained. ..
WITNESS my hand and official seal 'the daY and year first abovewfitten,~:
.Notarial Seal
Marlha L,. N_oel, N.ol~ Publi~
Oarli~l~ Bom, guml~rlahd County
MY Oommi~ion Expires 8~pt. 18,
2441 ,AO 8i3
MADE THE ~' '
of our Lord one ~h~u~a,~ ,{,e Aun~red seventy-five (1975).
BET~FEEN IVA M. HOOVER,. widow, of the Borough of Newville,
Cumberland County, Pennsylvania; a~d HAROLD S. IRE.r/N, Administrator'
O.T.Ai of-the Estate of Harry Alber~ Hoove'r, 'decea.sed, hereinafter
called
\ ~rt~n~rs,
a~DANA P. BP~T,.of R. D. 2,'Newville, Pennsylvania,
hereinafter called
F~ITNE8SETH, ~ i~ ~m~io, O! Ten Thousand and 00/100
($10,000.00)
i~ ka~d pai~ the ~pt ~k~f ~ ~rebM ~led~ed, the sa~ g~ ~ h~eb~
a~.~n~ ~ ~ ~ g~t~e , his heirs and a'ssi~s:
ALL that certain tract off land ~ith the improvements the~on
e~cted, situate in ~he BoroUgh o~ Neville, C~barland County,
Pennsylvania, bounded and described as ~ollows:
ON the'~Test bM South High Street; on the North by land'~o~arly
of George %L F~, now or ~o~arly off ~illiam Over; on the East
an alley.; and on the South by land now or fo~nerly of the Independent
Order of Odd Fellows. '
"0ONTAINING'30 feet in f~nt, 180 feet· in depth, 'and being
kno~ .as ~t No. 50 in the General Plan of the Borough' of .NeVille.
'BEING improved· ~th a dwelling kno~ as No.
St~et. ~ ' .
' BEING thes~e. property which was conveyed' tO Hi~'~:~' Hoover, also
1~o~ as Har~ Ai~rt Hoover, by W. B. M~e].l, ExecU'to~· of the ·
Estate of Andrew M.'M~,ell, b~, deed dated Febntary i9~.:~. 19.~7, ~d
recorded in the office of the Recorder of Deeds for O~b~rla'nd COunty
in Deed Book "P", Vol. 8, Paue 395. Ha~ Albert Ilo0ver.died· on
December 18, 1951, and by his Last %~ill and Test~ent duly probated
in the office of the Re~ister of Wills for O~berland County in Will
Book ~7, Pase 312, devised snid .property to his ~ife, Ira Mae'Hoover,
a~so known as Ira M. Hoover, Grantor herein. Harold S. I~in~
Administrator, O.T.A., of the EState of Hazy'Albert Hoover, deceased,
joins in this deed for the sole purpose of confi~ing title i~ Ira.
M. Hoover, Grantor he,in, as sole devisee of the said Hazy Albe~
Hoover, deceased.
Pe. Cumb.' Co., P~'m COMMONWEALTH OF PENNSYLVANIA
Area Data
The borough of Newville, Cumberland County, Pennsylvania is located in the
Western ball of Cumberland County. The Western half of the County is
p~marily rural in nature. Specifically, the borough of Newville could be
considered a rural village. The predominant usage of land is for residential
purposes although there are pockets of land that are used for commercial or
industrial uses.
Major shopping and employment centers are accessible within a tStteen to
thirty minute commute, although there is a small grocery store and pharmacy
located just outside of the borough. Major roadways (state routes and
interstates) are readily accessible from the general market area. The borough
of Newville is served by the Big Spring School District which does provide
transportation to most students within the district to and from school.
The borough of Newville has in recent years, completed construction of a
new sewage treatment facility and has improved its water distribution system.
Public water and sewer is available .to all properties located within the
borough. Other utilities such as electric, phone and trash removal are
provided by individual service providers exclusive of the borough. Utilities
are adequate and typical for the region. The borough maintain.q a fire and
police department.
Highest and Best Use
Highest and best use is defined by the appraisal terminology handbook,
published by the American Institute of Real Estate Appraisers, as "the most
profitable likely use to which a property can be put". The opinion of such use
may be based on the highest and most profitable continuous use to which the
property is adapted and needed, or likely to be in demand within the
reasonable near future.
However, elements affecting value that depend upon events or a combination
of occurrences which, while within the realm of possibility, are not shown to
be reasonably probable, should be excluded fi~om consideration. Also, if the
intended use is dependent on an uncertain act of another person, the intention
cannot be considered.
Based upon the above definition and at~r seeing the site and researching the
market area, it is my opinion that the highest and best use for the subject
property is housing a business and or office with an apartment above, as is the
current useage.
SUBJECT PHOTOGRAPH Al' 'NDUM
Borrower/Client Estate of Rebecca S. Clu@ston
Address: 21 - 23 South High Sl~eet
City: NCwville Coun[y: Qm~bedand
Lender/Client:
Slate: Pa.
Zip Code: 17241
Front View
R~rVlew
Sheet View
'fhis form was relm)duced by United Syslem,s Sollwae Company (800) 9G9-87'27
COMPARABLE PHOTOGRAPH ,"-"~ENDUM
Borrowr/Client: Estate of Reh~cr~ S. Clugston
Address: 21 - 23 c~,dh High Sb'eet
City: Newville County: Cumberland State: p~,
Lender/Client:
ZipCo~: 17241
Sales Comparable 1
Front View
Address:
Ro)c to Subject:
Sales Rice: $
Gross Uving Area:
Total Rooms:
Total Bedrooms:
Total Bathrooms:
Location:
9 S. High Street
0.03 HZ NNW
2 Un~
Sales Comparable 2
Front View
Address:
F'rox. to Subject:
Sales Rice: $
Gross Living Area:
Total Rooms:
Total Bedrooms:
Total Bathrooms:
Location:
2 W. Big Spring Avenue
0.08 I~ E
Sales Comparable 3
Front View
Addmssc
Prowl to Subject:
Sales Price: $
Gross Living Area:
Total Rooms:
Total Bedrooms:
Total Bathrooms:
Location:
27 - 31 Chestnut Sheet
0.16 MI' SSW
This Iorm was mpmducad by IJei~ed Systems Sollwae Company (800) 969-8727
The Market Data Approach
In arriving at this conclusion of value for the subject property, the appraiser
made a survey of properties that have been sold within the general area.
Information concerning the sales that were considered comparable to the
subject was verified by the Central Penn Multi-List, records at the
Cumberland Co. Court House and in some instances conversations with real
estate agents/parties involved in the respective tran.qacfions.
Due to lack of comparable properties, the appraiser found it to be necessary
to look at sales that have occurred w/thin two years of the date of the
appraisal. The appraiser has given consideration to the amount and effect of
time that has elapsed between each comparable sale and the date of the
appraisal.
It is this appraiser's opinion that the best available comparable sales were
used in the making of thi.q report. The amount of data that is relative to this
assiLmment is limited and the appraiser was forced to use the information that
could be obtained to estimate what a typical buyer in the current marketplace
would likely be willing to pay for the subject property. A resume of some of
the sales considered by your appraiser is as follows:
Sale No. 1
9 S. High Street, Newvillei~ Pa. 17241
Sale Price: $60,000.00 Date of Sale: December 3, 2001
Description of Property: '
Two story t~ame & vinyl building with heat / no central air
conditioning, electric, public water and public sewer, and
accessed by a public paved road. The building was in fair
condition.
Number of Units: 2
Sq.t~. of building area: 2,478
Lot size: 0.03 acres
Sale No. 2
2 W. Big Spring Avenue, Newville, Pa. 17241
Sale Price: $155,000.00 Date of Sale: March 27, 2002
Description of Property:
Two story flame & aluminnm building with heat/no
central air conditioning, electric, public water and pubhc
sewer, and is accessed by a public paved road.
The building was in average condition.
Number of Units: 3
Sq.ft. of building area: 5818
Sale No.3
27 - 31 Chestnut Street, Newville, Pa. 17241
Sale Price: $95,000.00 Date of Sale: January 13, 2003
Description of Property:
Two story f~ame & Alumim~m buildings with heat/ no
central air conditioning, electric, public water and public
sewer, and is accessed by a public paved road. The
buildings were in average condition.
Number of Units: 3
Sq.ft. of building area: 2280
Lot size: 0.12 acres
FINAL RECONCILLIATION:
Comments: The comparables used in this analysis are in my opinion the very
best available at this time and w/thin the time frame for date of sale
mentioned. All are within very close proximity to the subject, and of like style
and natare. The most consideration in the market data approach has been
given to comparable n,,mber 2, which was the "most like" in nature, being a
business on the first floor and apartment(s) on the second floor. All
comparables were adjusted to compensate for the subject building in size and
condition, lot size, and in potential uses for the properties. A modest figure of
$15.00 p/sq.fr, was used to calculate square footage; lot values were
determined from public records and adjusted accordingly. Both comparables
#2 and #3 were in average condition at the time of the sale, whereas
comparable #1 was in fair condition. The subject property is in average to
good condition. Condition has been considered in estimating a value based
on the market data approach.
Based on the data of the comparable sales, it is this appraisers opinion that
the estimated "Sales Comparison / Market Data Approach" to market value
for the subject property, as of the date of this appraisal is $124,000.00.
The cost approach tc · alue is based on the principle of st~ otitution, wh/ch
proposes that an informed buyer will pay no more than the cost of providing a
substitute property with similar utility. The cost approach reflects a similar
acceptable replacement for the subject us/ng current available building
materials at current market prices. It is not an actual reproduction cost us/ng
ori~nal or obsolete building materials fi.om which the subject may have been
built.
In estimating the cost of providing a substitute, the following functions are
completed. The cost of the improvements, if any, as if new is estimated. A
regional and/or local cost multiplier is applied. Loss of value due to physical
deterioration, functional obsolescence and economic obsolescence, if
applicable, is deducted to represent the cost of the substitute property, as
depreciated. The land and the value of the depreciated improvements are
added to obtain a value indication of the real estate.
The new cost and the depreciation schedule of the improvements was
estimated using information fi.om the Marshall & Swift Valuation Service,
adjusted to local multipliers as well as many local sources of information.
Based on the foregoing facts and conclusions, it is the opinion of this
appraiser that, the market value of the subject property by the cost approach
to value is best estimated at: $147,709.00
Item
The Detailed Computations are as follows:
Cost New Depreciated Cost
2 Story Bldg. W/Vinyl Siding
Metal Roof
$44.74 p/sq. ft. x 3420 sq. ft. = $153,010.80
Depreciation
Physical (15 %)
Functional (10 %)
Total Depreciation (25 %)
Plus Land Value
$114,758.00
$ 10,000.00
Estimated Value Via
The Cost Approach
$124,758.00
The Income Approach
The income approach is a method of converting income streams into present
worth. The appraiser has est/mated potential rental income for the subject
property. The appraiser has also collected expense data for the subject
property. Analysis of the available data results in an estimated net operating
income of $11,224.(31) annually. This estimate is illustrated on the following
page.
Using this approach, the net operating income should be sufficient to cover
the payments and offer a return of equity investment. The net operating
income is therefore capitalized to obtain an estimate of value.
Using the band of investment technique to develop a capitalization rate, the
appraiser contacted several lending institutions to determine the availability
and terms of investment capital, and equity return desired by investors in this
type of investment. It was found that 80% of the business value could be
borrowed at 6.5.00% interest per annum for a term of 20 years, adjusted at
the end of five years. Also, the typical investor desires an equity yield of ten
percent.
The mortgage constant under the above terms 'would be .0912 applying the
band of investment technique; the overall capitali?afion rote is developed in
the following manner:
80% Mortgage ~ 6.5% for 20years each $1.00 = .0074 p/month x 12 = .0890
20% Investment x 10% Return ( .2 x .1 ) = .0200
(.8) x .0890 =.0712 + .2 x .1 = .0200 = .0912 -Capitalization Rate Constant
Net Operating Income divided by Capitalization Rate Constant = Value
Capitalizing the net operating income ( $11,224.00 ) at the overall
capitalization rate constant of .0912 indicates a value of $123,070.00. The
market value of the subject property therefore, as determined by the Income
Approach to Value, in my opinion is best estimated at $123,000.00.
INCOME AND EXPENSE DATA
21 -23 S, HIGH ST. NEWVILLE, Pa. 17241
INCOME: (Annual)
1890 sq.ft. Office space ~ $4.50 per square foot
2 Bedroom / 2 Bath 2na floor Apartment
Total Income
$8,505.00
$6,000.00
$14,505.00
EXPENSES: (Annual 2002/2003)
Heat
Water / Sewer
Real Estate Taxes
Insllrance
Total Expense
$553.81
$577.44
$1574.60
$575.00
$3,280.69
Electric and Trash
Paid by Tenants
NET OPERATING INCOME $11,224.31
Correlation
Correlation may be defined as "the brinQng together of parts in a proper
relationship". The parts of this appraisal report are the following approaches
to value that your appraiser has considered.
Value as indicated by the market data approach ....... $124,000.00
Value as indicated by the cost approach ................... $147,709.00
Value as indicated by the income approach .............. $123,000.00
These approaches are representative of the market value of the subject.
property. I have carefully re-exam/ned each step in each of these methods
used in this report and I believe that the conclusions accurately reflect the
attitude of typical purchasers of this type of property in the current market
place within the subject property's market area. It is my opinion that this re-
examination of the data has confirmed the original conclusions as outlined
throughout this appraisal report.
As a result of this appraisal and analysis of the available data, it is this
appraiser's considered judgement and opinion that the estimated fair market
value of the subject property as of March 20, 2003 is $.124,000.00.
Zoning and Land Use
Zoning classification for the subject property is Village / Light Commercial.
The purpose of this district is to provide low density residential and light
commercial uses.
A list of permitted residential and commercial uses may be obtained from the
Borough of Newville office located at 4 West Street in Newville, Pa. 17241.
Flood Hazard Data
The subject property is located in Zone C (Areas determined to be minimal
flood hazard) as per the National Flood ln~qurance Program Community Panel
Number 421579 0001 /~
Taxes and Assessment
The following is the assessment and the tax liability for the subject property
as determined by the County Assessor's Office:
Assessment:
Land ............................................ 10450
Improvements ............................... 103530
Total .................................. 113980,
Mill Rates:
Municipal ...................................... 0.00166570
County ............................... : ......... 0.002149
School .............................. ~ .......... 0.0100
Total .................................. 0.01381470
Tax Liability:
Municipal ..................................... 189.86
County ......................................... 244.94
School ........................................ 1139.80
Total ................................ 1574.60
Assessed Value as per current assessment records = $113,980.00
Certifications and Limiting Conditions
I certify that I have personally inspected the interior and exterior areas of the
subject property and the exterior of all properties used as comparables in the
appraisal report. I further certify that I have noted any apparent or known
adverse conditions in the subject improvements, on the subject site, or on any
site within the immediate vicinity of the subject property of which I am aware
and have made adjustments for these adverse conditions, ff any, in my
analysis of the property value to the extent that I had market evidence to
support them.
I personally prepared all conclusions and opinions about the real estate that
were set forth in the appraisal report, or if I relied on si~iflcant professional
assistance from any individual or individuals in the performance of the
appraisal or the preparation of the appraisal report, I have named such
individual(s) and disclosed the specific tasks performed by them on an
addendum which is attached to this report. I certify that any individual named
is qnalified to perform the tasks. I have not authorized anyone to make a
change to any item in this report; therefore, if an ~mauthofized change is made
to this appraisal report, I will assume no respons~ility for it.
This appraisal has been performed in conformity with the Uniform Standards
of Professional Appraisal Practice that were adopted and promulgated by the
Appraisal Standards Board of The Appraisal Foundation and that were in
place as of the effective date of this appraisal, with the exception of the
departure provision of those Standards, which does not apply. I acknowledge
that an e~mate of reasonable time for exposure in the open market is a
condition of the definition of market value.
I have taken into consideration the factors that have an impact on value in my
development of the estimate of market value in the appraisal report. I have
not know~gly withheld any si~ifieant information from the appraisal report
and I believe, to the best of my knowledge, that all statements and
information in the appraisal report are hue and con'eci.
I stated in the appraisal report only my own personal, unbiased, and
professional analysis, opinions and conclusions which are subject only to the
contingent and limiting conditions specified herein.
I have no present or prospective interest in the property that is the subject of
this report. I have no prospective personal interest or bias with respect to the
participants in the transaction for which the report has been prepared.
Neither my current or future employment nor my compensation for
performing this appraisal is contingent upon the appraised value of the
property.
I was not required to report a predetermined value or direction in value that
favors the cause of the client or any related party, the mount of the value
estimate, the attainment of a specific result,, or the occurrence of a subsequent
event in order to receive my compensation and/or employment for performing
the appraisal.
The appraiser will not be respons~le for matters of a legal nature that affect
either the property being appraised or the rifle to it. The appraiser assumes
that the title is good and marketable and, therefore, will not render any
opinions about the title.
The appraiser w~l not give testimony or appear in court because he or she
made an appraisal of the property in question, unless specific arrangements to
do so have been made beforehand.
It is understood by the client that the appraiser is a Residential Appraiser only
and does not have a General License for the purpose of Commercial Real
Estate Appraisal. This appraisal is intended solely for the use of the client,
and is made for the purpose of establishing Market Value Only.
G. Arthur Calaman, assistant to the Certified Real Estate Appraiser, has
assisted and eontn'buted si~ifieanfly in the inspection procedure, collection
of data, market research, completion of forms, photos, sketcheS,, compiling
the written report, calculation of the cost approach and income approach (if
used), and aU other areas of the appraisal procedure.
s zavxsoaY APl, aSZa'S CZaTii CATION:
If a supelvisory appraiser signs the appraisal report, .he/she agrees and
certifies that: "I directly supervise the appraiser who .prepared thi.~ report,
have reviewed the appraisal report, agree with the statements and conclusions
of the appraiser, agree to be bound by the report and certification as above,
and am mldng full responm~ility for the appraisal and this report.
APPRAISER: SUP~~,, ,~ APPRAISER:
Name G. At.ur C?anan Name Oouglas ~.- Heineman
Date Signed 04/16~3 Date Signed 04/16/03
State Certifi~c~tion Assistant to the State Certification PJ.-O0O669-L
StateCe{~ti~a~!l~-s,~dential',"eeal Es~ca~e ~Preise~tate Pa.
Expiration Date of Certification. o6/3o/o3
BOARD APPR°VED CHECKLIST'FOR A'"SSISTANTS
· "' .:',i{ i.. ..
. property: ~ Street Newville Pa. 17241
The assistant to the state certified ~ppraiser for this report has assisted in the following items:.
[] Set up the file with all forms and general information for this report
[] Assisted in the gathering and entering the data as the following: Tax Assessment information and map, Flood
Hazard information and map, Zoning information and map, location map, and similar information.
[] Accompanied and assisted in the inspection of the subject property for this report
[] Assisted in the analyzing of the Highest and Best Use of the subject property for this report
[] Assisted in the gathering of the information for the comparable land sales data, verified and analyzed the
comparable land sales data for this report
[] Assisted in the gathering of the information for the Cost Approach data, analyzed and selected the cost amounts
for this report
[] Assisted in the gathering of the information for the Income Approach data, verified and analyzed the rental data for
this report
[] · Assisted in the gathering of the information for the comparable market' sales data, Verified and analyzed the
comparable market sales data for this report
[] Assisted in the veri~ing of the data at the Tax Assessment office, the Recorder of Deeds Office~ County STEB
monthly report,.County Microfiche service and/or local MLS Service..
[] Assisted in the exterior inspection of the sales, rentals, land and other comparables used for this report ..
[] Assisted in the sketch drawing for this report
[]. Assiste~'~ in the entering of the subject and comparable data on the form and the data in'th~ comment areas of thb
re.po, rt.. , ..'~,~' . ' .
[] Assisted in the tinal reconciliation and the final estimate of value of the subject Pr°p'e~ty for'this rel rt
[] Assisted in the final review of this report .. ' ''' '''~ 'm:
[]" AsSisted:in putting together and packaging the final report.
G. Arthur Cal aman .' · "'~
Assbtant to the State Ce?ified Appraiser
· · ' b veri" that ~'assist with the ibems checked and the
· r for Ibis report aoes here y ~Y '~ .... ?--'; :.~.;- · .
The state certified a. pp .ra? ......... ,, ,.- ,,,,,,k done by the essistant,)~ve~liSl~ [erns~ .
Douglas R', Heineman . --Si~natura
State Certified Appra~er
'" ' Certifioate ~. RL-_00056b-L --
SCHEDULE C
CLOSELY-HELD CORPORATION
PARTNERSHIP OR
SOLE-PROPRIETORSHIP
ESTATE OF
Rebecca S. Clugston
FILE NUMBER
21-03-0139
Schedule C-1 or C-2 (including all supporting information) must be attached for each closely-held corporation/partnership interest of the decedent,
other than a sole-proprietorship. See instructions for the supporting information to be submitted for sole-proprietorships.
ITEM DESCRIPTION VALUE AT DATE
NUMBER OF DEATH
1 H&R Block Business in Newville, PA [see attached sheet] $33,482.22
The business was operated through the 2003 tax season and then
was sold in an arms length transaction to an unrelated party.
A copy of the agreement of sale is attached hereto. The consideration
paid as per the agreement of sale is used as the value of the hard assets
and the "good will" of this business.
The business funds and business debts as of the date of death
are set forth on an attached sheet and used to adjust the business value.
Copies of the decedent's available income tax returns are also attached.
There were no liquidation distibutions from this business.
TOTAL (also on line 3, Recapitulation) $33,482
Calculations regarding valuation of
H&R Block Business of
Rebecca S. Clugston
Hard Assets and Goodwill as evidenced by Agreement of Sale:
$83,000.00
Balance in Business Bank Accounts at DOD:
F&M Trust Bank Accounts:
Savings: 08-12851
Checking: 33-28376
Accounts receivable:
Assets:
[it is assumed that income received wi 2 wks of DOD was owed at DOD]
Accounts payable:
Franchise Equity Line of Credit
Brand Management Debt owed to H&R Block
Balance Due on purchase of business
Operating Expenses Due at DOD:
Payroll
PP&L
Sprint
WorldCom
Royalties to H&R Block Eastern Services
Aspen Publishers
Franklin Electric
Payroll taxes due but unpaid: 2nd Quarter 2002
Penalties and Interest on 2nd Q payroll taxes
UC payments for 1st Quarter 2002
UC payments for 2nd Quarter 2002
Penalties and Interest on 2001 UC payments
Penalties and Interest on 2002 UC payments
Liabilities:
NET VALUE
$790.51
$17,960.56
$9,910.41
$4,008.32
$40,0O4.68
$3,688.57
$110.49
$453.02
$16.95
$10,843.44
$51.81
$1,440.83
$1,607.14
$597.20
$808.75
$284.25
$39.56
$155.43
$18,751.07
$5,752.00
$107,503.07
$74,020.85
$33,482.22
orm 1040
Label
(See instructions.)
Use the
IRS label.
Otherwise,
please print
or type.
Presidential
Election
Campaign
(See instructions.)
Filing Status
Check only
one box.
DECEASED , _JECCA S CLUGSTON 02/04/2003
Department of the Treasury -- Internal Revenue Service
U.S. Individual Income Tax Return
2002
For the year Jan 1 - Dec 31, 2002, or other tax year beginning ,2002, ending
Your first name MI Last name
REBECCA S CLUGSTON
If a joint return, spouse's first name MI Last name
Home address (number and street). If you have a P.O.box, see instructions.
78 I,/. POHFRET ST.
city, town or post office. If you have a foreign address, see instructions.
:ARLTSLE
Note: Checking 'Yes' will not change your tax or reduce your refund. Ye,
Do you, or your spouse if filin~t a join[return, want $3 to 9o to this fund? .......... · ~--~ Yes
1 4
2
IRS use only -- Do not write or staple in this space.
,20 OMB No. 1545-0074
Your eoclal security number
205-50-0360
Spouee'e eocial security number
Apartment no. · Important! ·
You must enter your social
State ZiP code security number(s) above.
PA 17013
Spouse
I-Iv., I--1.o
Head of household (with qualifying person). (See
instructions.) If the qualifyingperson Is' a child
but not your dependent, enter this child's
name here ·
Qualifying widow(er) with dependent child (.year
spouse died ... · ). (See instructions.)
Single
Married filing jointly (even if 0ely one had income)
Married filing separately. Enter spouse's SeN above & full
name here.. ·
Exemptions
If more than
five dependents,
see instructions.
6a IXl Yourself. If your parent (or someone else) can claim you as a dependent on his or '--] ,o. of boxse
her tax return, do not check box 6a ..............................................L.--- checked oe
6n nad 6b ....
b [~] Spouse ....................................................................... __1 Ne.o, ~
children
(2) Dependent's (3) Dependent's (4) ~if
c Dependents: social security relationship chd~ldalifyingfor child
number to you tax credit
(1) First name Last name (see instrs)
on 64: who:
a lived
frith you .....
· did not
live with you
due to divorce
or separation
(see inetm) ...
Dependents
on Gc eot
entered above ,
Add numbers
on lense
d Total number of exemptions claimed ...................................................... abmra ..... ·
7
Income 8a
Attach Forms b
W-2 and W-2G 9
here. Also attach
Form(s) 1099-R if 10
tax was withheld. 11
12
If you did not
get a W-2; see 13
instructions. 14
16a
Wages, salaries, tips, etc. Attach Form(s) W-2 ........................................
Taxable interest. Attach Schedule B if required ........................................
Tax-exempt interest. Do not include on line 8a ............. I 8bi
Ordinary dividends. Attach Schedule B if required .....................................
Taxable refunds, credits, or offsets of state and local income taxes (see instructions) ......................
Alimony received ..................................................................
Business income or (loss). Attach Schedule C or C-EZ .................................
Capital gain or (10ss). Att Sch D if reqd. If not reqd, ck here ......................... · r-~
Other gains or (losses). Attach Form 4797 ............................................
IRA distributions .......... 15a I b Taxable amount (see instrs) ..
Pensions and annuities .... 16a I b Taxable amount (see instrs) .
Enclose, but do
not attach, any
payment. Also,
please use
Form 1040-V.
Adjusted
Gross
Income
17 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E.
18 Farm income or (loss). Attach Schedule F ...........................................
19 Unemployment compensation ......................................................
20 & Social security benefits ..... J 20 aI I b Taxable amount (see instrs) .
21 Other income
22 Add the amounts in the far ri~lht column for lines 7 through 21. This is your total income
BAA For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see instructions.
23 Educator expenses (see instructions) ...................... 23 I
24 IRA deduction (see instructions) .......................... I 24 I
25 Student loan interest deduction (see instructions) .......... Z5 I
26 Tuition and fees deduction (see instructions) .............. I :)6 I
27 Archer MSA deduction. Attach Form 8853 ................. I 27 I
28 Moving expenses. Attach Form 3903 ...................... I 28 J
29 One-half of self-employment tax. Attach Schedule SE ...... I 29 I 2,064.
30 Self. employed health insurance deduction (see instructions) I 30 I 3,793.
31 Self-employed SEP, SIMPLE, and qualified plans .......... / 31 I
32 Penalty on early withdrawal of savings .................... I 32 /
33a Alimony paid bRecipient'sSSN .... · . I ~a/
34 Add lines 23 through 33a ................................................................
35 Subtract line 34 from line 22. This is your adiusted gross income ..................... ·
FDIA0112 12/26/02
2,358.
430.
29,217.
32,005.
5,857.
26 148.
Form 10~ (200~
Form 1040 (2002)
Tax and
Credits
Standard
Deduction
for -
· People who
checked any box
on line 37a or
37b or who can
be claimed as a
dependent, see
instructions.
· All others:
Single,
$4,700
Head of
household,
$6,9oo
Married filing
jointly or
Qualifying
widow(er)
57,85o
Married filing
separately,
$3,925
REBECCA S CLUGS,~N
36 Amount from line 35 (adjusted gross income) ........................................
~'/, Check if: [~ You were 65/older, gBlind; F-] Spouse was 65/older, [] Blind.
LAdd the number of boxes checked above and enter the total here ............ ·
b If you are married filing separately and your spouse itemizes deductions
or you were a dual-status alien, see instructions and check here ............. · ~Tb
38 Itemized deductions (from Schedule A) or your standard deduction (see left margin) ...................
-39 Subtract line 38 from line 36 .......................................................
40 If line 36 is $103 000 or less multiply $3 000 by the total number of exemptions claimed
on ne 6d. f I ne 36 is over $103,000, see the worksheet in the instructions
41 Taxable Income. Subtract line 40 from line 39.
If line 40 is more than line 39, enter -0-, ...................................................
42 Tax (see instrs). Check if any tax is from a E::] Form(s) 8~14 b l--] Form 4972 .....................
43 Alternative minimum tax (see instructions). Attach Form 6251 ..........................
44 Add nes42and43 .................................................
45 Foreign tax credit. Attach Form 1116 if required ............ ~
46 Credit for child and dependent care expenses, Attach Form 2441 ......... 46~
47 Credit for the elderly or the disabled. Attach Schedule R ....
48 Education credits. Attach Form 8863 ......................
49 Retirement savings contributions credit. Attach Form 8880., 49J
50 Child tax credit (see instructions) ......................... ~t50
51 Adoption credit, Attach Form 8839 ........................ 51
52 Credits from: a r'-] Form 8396 b [] Form 8859 ............... 52
53 Other credits. Check applicable box(es): a [] Form 3800
b r--I Form c []Specify
' ' ~01
54 Add lines 45 through 53. These are your total credits ............................................
55 Subtract line 54 from line 44. If line 54 is more than line 44, enter -0-. .................
205-50-0360 Page?
26,148.
6,515.
19,633.
3,000.
16,633.
2,194.
O.
2,194.
2,194.
Other
Taxes
Payments
If you have a
qualifying
child, attach
Schedule EIC.
Refund
Direct deposit?
See instructions
and fill in 71b,
71c, and 71d.
56 Self-employment tax. Attach Schedule SE ....................................................
57 Social security and Medicare tax on tip income not reported to employer. Attach Form 4137 ................
58 Tax on qualified plans, including IRAs, and other tax. favored accounts. Attach Form 5329 if required
59 Advance earned income credit payments from Form(s) W-2 ..........................
60 Household employment taxes. Attach Schedule H .....................................
61 Add lines 55-60. This is ),our total tax .................. ·
137.
Federal income tax withheld from Forms W-2 and 1099 ...... 62 J
2002 estimated tax payments and amount applied from 2001 return ........
Earned income credit (EIC) ...............................
Excess social security and tier 1RRTA tax withheld (see instructions) ...... ~~ I
Additional child tax credit. Attach Form 8812 ............... 66
Amount paid with request for extension to file (see instructions) ..........
Other pats from: a D Form 2439 b [] Form 4136 c r-] Form 8885
62
J63
64
65
66
67
68
Amount
You Owe
Third Party
Designee
Sign
Here
Joint return?
See instructions.
Keep a copy
for your records.
Paid
Preparer's
Use Only
4,128.
6,322.
69 Md lines 62. through 68. These are your total payments ........................................ · 137.
70 If line 69 is more than line 61, subtract line 61 from line 69. This is the amount you overpaid ................
71 a Amount of ne 70 you want refunded to you .................................. ·
· b Routing number ....... · c Type: [] Checking r"'] Savings
· dAccount number .......
72 Amount of line 70 you want applied to your 2003 estimated tm% ........ ~'1 72 I
73 Amount you owe. Subtract line 69 from line 61. For details on how to pay, see instructions ...............~" 6,25 1.
74 Estimated tax penalty (see instructions) .................... J 74 I 66.
Do you want to allow another person to discuss this return with the IRS
(see instructions)? .......................................................... [] Yes. Complete the following. ~ No
Designee's
name · P r epa r e r Phone Personal identification
no. · number (PIN) ·
Under penalties of perjury, I declare that I have examined this retum and accompany ng schedu es and statements and to the best of my knowledge and
belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on a nformation of which preparer has any knowledge.
IDa)time phone number
:~:~:i~i~:~.%;:::,.%~,"~ ;- ~a.'.:~ :..-.~:~
r~i~~'.'!:~,'.:~';i~' :,: ....... ~ .. ~....,.:,~.~.o~< ..~,
JPreparsr's SSN or PTIN
P00099907
I~ Your signature Date BOOKKEEPERYour occupation
J~ Spouse's signature, If a joint return, both must sign. Date Spouse's occupation
signature I~ /~ ~:~,,~ I'%~...-..~ 05/1(~/2003 Check if self.employed []
Firm'sname PATR]:C]:A A. ROSENDALE CPA
(or yours if ·
self-employecO,~' 255 HTCKORY RD EIN
address, and
ZIP code CARL]:SLE PA 1703.3 Phone no.
23-2374416
(717) 243-3184
Form 1040 (2002)
FDIA0112 12/26/02
SCHEDULE A
(Form 1040)
Deparb'nent of the Treasury
Internal Revenue Service (99)
Itemized Deductions
"Affach to Form 1040.
· See Instructions for Schedule A (Form 1040).
OMB No. 1545-0074
2002
07
Name(s) shown on Form 1040
REBECCA S CLUGSTON
Medical
and
Dental
Expenses
Taxes You
Paid
?ee
nstructions.)
Interest
You Paid
(See
instructions.)
Caution. Do not include expenses reimbursed or paid by others.
Medical and dental expenses (see instructions) .........................
Enter amount from Form 1040, line36 ..... I 2 I 26
Multiply line 2 by 7.5% (.075) ...............................
Subtract line 3 from line 1. If line 3 is more than line 1, enter -0-
5 State and local income taxes ................................
6 Real estate taxes (see instructions)
7 Personal property taxes .....................................
8 Other taxes L st type and amount ·
10
Your social security number
205-50-0360
2,357.
504.
470.
30.
Add lines 5 through 8 ................................................................
Home mtg interest and points reported to you on Form 1098 ............... 2
Home mortgage interest not reported to you on Form 1098.
If paid to the person from whom you bought the home see
instructions and show that person's name, identifying number,
and address ·
1,004.
Note.
Personal
interest is
not
deductible.
12 Points not reported to you on Form 1098. See instrs for spcl rules ............
13 Investment interest. Attach Form 4952 if required.
(See instrs.) ..................................................
14 Add lines 10 through 13 ................................................................
Gifts to
Charity
If you made
a gift and
got a benefit
for it, see
instructions.
Casualty and
Theft Losses
Job Expenses
and Most
Other
Miscellaneous
Deductions
15 Gifts by cash or check. If you made any gift of $250 or more,
see instructions ............................................
16 Other than by cash or check. If any gift of $250 or
more, see instructions. You must attach Form 8283 if
6ver $500 ..................................................
17 Carryover from prior year ....................................
18 Add lines 15 throu~,]h 17
19 Casualty or theft loss(es). Attach Form 4684. (See instructions.'
20 Unreimbursed employee expenses - job travel, union dues,
job education, etc. You must attach Form 2106 or 2106-EZ
if required. (See instructions.) ·
330
2,824.
330.
(See
instructions
for expenses
to deduct
here.)
Tax preparation fees .......................................
Other expenses - investment, safe deposit box, etc. List
type and amount ·
IRA FEE
1 O_
23 Add lines 20 through 22
24 Enter amount from Form l040, line36 ..... J24J 26
25 Multiply line 24 by 2% (.02)
26 Subtract line 25 from line 23. If line 25 is more than line 23, enter -0-
10.
10.
523
Other
Miscellaneous
Deductions
27 Other - from list in the instructions. List type and amount
Total
Itemized
Deductions
28
Is Form 1040, line 36, over $137,300 (over $68,650 if MFS)?
[] No. Your deduction is not limited. Add the amounts in the far right column ---I
for lines 4 through 27. Also, enter this amount on Form 1040, line 38.
[] Yes. Your deduction may be limited. See instructions for the amount to enter. __
6 15.
BAA For Paperwork Reduction ACt Notice, see Form 1040 instructions. FDIA0301 10/28/02 Schedule A (Form 1040) 2002
SCHEDULE C
(Form 1040)
Department of the Treasury
Internal Revenue Service (99)
,'rofit or Loss from Business
(Sole Proprietorship)
· Partnerships, joint ventures, etc, must file Form 1065 or Form 1065-B.
· Attach to Form 1040 or 1041. "See instructions for Schedule C (Form 1040).
OMB No. 1545-0074
2002
09
Name of proprietor
REBECCA S CLUGSTON
Social oacuHty number (SSN)
205-50-0360
A Principal business or profession, including product or service (see instructions) lB Enter coda from luetructlouu J
TAX PREPARATION I ·541213
I
I D Employer ID number (EIN), if any
I25-158777!
C Business name. If no separate business name, leave blank.
H & R BLOCK
E Business address (including suite or room no.)· 21 S H ! GH ST.
City, town or post office, state, and ZIP code
NEWV!LLE PA 1724!
F Accounting method: (1) [] Cash (2) E~Accrual (3) E]other (specify) ·
G Did you 'materially participate' in the operation of this business during 2002? If 'No,' see instructions for limit on losses... ~' -~1~'
H If you started or acquired this business durincj 2002, check here ........................................................... · I I
-.:.:.:....-.:f ~:?- -,~.,:.,: · ·
~i.'?.:~.:,,.'~ Income
1 Gross receipts or sales. Caution. If this income was reported to you on Form W-2 and the I--1
'Statutory employee' box on that form was checked, see the instructions and check here .......... ·L..J 1 109,487.
2 Returns and allowances .............................................................................. 2_
3 Subtract line 2 from line 1 ............................................................................ ~ 109,487.
4 Cost of goods sold (from line 42 on page 2) ...........................................................
5 Gross profit. Subtract line 4 from line 3 ............................................................... 109,487.
6 Other income, including Federal and state gasoline or fuel tax credit or refund ............................
7 Gross income. Add lines 5 and 6 ....................................................................
~~1 Expenses. Enter s use of your home onl)/on line 30.
109,487.
8 Advertising ..................
9 Bad debts from sales or
services (see instructions) ....
10 Car and truck expenses
(see instructions,)
11 Commissions and fees
12 Depletion.
13 Depreciation and section
179expense deduction
(not included in Part III)
(see instructions) .............
14 Employee benefit programs
(other than on line 19) .........
15 Insurance (other than health) ...
16 Interest:
a Mortgage (paid to banks, etc) ........
b Other ........................
17 Legal & professional services ..
18 Office expense ................
1.54. 19 Pension and profit-sharing plans ........
20 Rent or lease (see instructions):
a Vehicles, machinery, and equipment .....
b Other business property ...............
2,98].. 21 Repairs and maintenance ..............
22 Supplies (not included in Part III) .......
23 Taxes and licenses ...................
24 Travel, meals, and entertainment:
a Travel
3,457. b Meals and
entertainment .... ]
c Enter nondeductible
]., .5.5 8. amount included on
ine 24b (see nstrs) ..
d Subtract line 24c from line 24b .........
49!. 25 Utilities ..............................
].06. 26 Wages (less employment credits) .......
27 Other expenses (from line 48 on page 2) ........
28 Total expenses before expenses for business use of home. Add lines 8 through 27 in columns ............ ·
3,022.
3, g00.
! 489.
20,224.
35 004.
72,386.
29 Tentative profit (loss). Subtract line 28 from line 7 .......................................................
30 Expenses for business use of your home. Attach Form 8829 .............................................
31 Net profit or (loss). Subtract line 30 from line 29.
· If a profit, enter on Form 1040, line 12, and also on Schedule SE, ina 2 (statutory /
employees, see instructions). Estates and trusts, enter on Form 1041, line 3 ..................... ~--
· If a loss, you must go to line 32. _
32 If you have a loss, check the box that describes your investment in this activity (see instructions).
· If you checked 32a, enter the loss on Form 1040, line 12, and also on Schedule SE, line 2
(statutory employees, see instructions). Estates and trusts, enter on Form 1041, line 3.
· If you checked 32b, you must attach Form 6198.
37,101.
7,884.
29~217.
All investment is
at risk.
Some investment
is not at risk.
BAA For Paperwork Reduction Act Notice, see Form 1040 instructions. Schedule C (Form 1040) 2002
FDIZ0112 08/13/02
205 - 50- 0360 Page 2
Schedule C (Form 1040) 2002 REBECCA S _LUGSTON
~i~iltii~i~] Cost of Goods Sold (see instructions)
36
37 Cost of labor. Do not include any amounts paid to yourself ..............................................
38 Materials and supplies ...............................................................................
39 Other costs .........................................................................................
40 Add lines 35 through 39 ..............................................................................
Method(s) used to value closing inventory a [] Cost b [] Lower of cost or market c [] Other (attach explanation)
Was there any change in determining quantities, costs, or valuations between opening and closing inventory?
If 'Yes,' attach explanation ...................................................................................... O Yes
Inventory at beginning of year. If different from last year's closing inventory,
attach explanation .................................................................................. 35
Purchases less cost of items withdrawn for personal use ................................................ 36
41 Inventory at end of year .............................................................................. 41
42 Cost of ~loods sold. Subtract line 41 from line 40. Enter the result here and on page 1, line 4 ............... 42
~....<:,:!J Information on Your Vehicle. Complete this part only if you are claiming car or truck expenses on line 10 and are not
required to file Form 4562 for this business. See the instructions for line 13 to find out if you must file.
[] No
43 When did you place your vehicle in service for business purposes? (month, day, year) "'
44 Of the total number of miles you drove your vehicle during 2002, enter the number of miles you used your vehicle for:
a Business b Commuting cOther
45 Do you (or your spouse) have another vehicle available for personal use? ............................................ E~] Yes [] No
46 Was your vehicle available for personal use during off-duty hours? .................................................. [] Yes [] No
47a Do you have evidence to support your deduction? ................................................................. E] Yes [] No
b If 'Yes,' is the evidence written? ................................................................................. I--I Yes Fl No
~~1 Other Expenses. List below business expenses not included on lines 8 - 26 or line 30.
ROYALTIES 31,740.
BANK SERVICE CHARGES 328.
TELEPHONE 2,936.
48 Total other expenses. Enter here and on pac~e 1, line 27
FDIZO! 12 08113102
35,004.
Schedule C (Form 1040) 2002
SCHEDULE SE I OMB .o. ~s4S.0074
(Form ~040) I Self-Employment Tax 2002
Department of the Treasury
Internal Revenue Service (99) ~' Attach to Form 1040. ~ See instructions for Schedule SE (Form 1040). 1 7
Name of person with self-employment income (as shown on Form 1040) Social security number of person
REBECCA $ CLUGSTON with se f-empIoyment ncome" 205-50-0360
Who Must File Schedule SE
You must file Schedule SE if:
· You had net earnings from self-employment from other than church employee income (line 4 of Short Schedule SE or line 4c of
Long Schedule SE) of $400 or more or
· You had church employee income of $108.28 or more. Income from services you performed as a minister or a member of a religious
order is not church employee income. See instructions.
Note. Even if you had a loss or a small amount of income from self-employment, it may be to your benefit to file Schedule SE and use
either 'optional method' in Part II of Long Schedule SE. See instructions.
Exception. If your only. self-employment income was from earnings as a minister, member of a religious order, or Christian Science
pract toner and you filed Form 4361 and received IRS approval not to be taxed on those earnings, do not file Schedule SE. Instead,
write 'Exempt - Form 4361' on Form 1040, line 56.
May I Use Short Schedule SE or Must I Use Long Schedule SE?
] Did You Receive Wages or Tips in 2002?
1
es
Are you a minister member of a religious order, or
Christian Science practitioner who received IRS approval
not to be taxed on earnings from these sources, but you
owe self-employment tax on other earnings?
FNo
Are you using one of the optional methods to figure your
net earnings (see instructions)?
No
IDid you receive church employee income reported on ~
Form W-2 of $108.28 or more?
/
I You May Use Short Schedule SE Below [ '
Was the total of your wages and tips subject to social
security or railroad retirement taxplus your net earnings
from se f-employment more than $84,900?
NoI Did you receive tips subject to social security or Medicare IYesl
~l tax that you did not report to your employer?
You Must Use Long Schedule SE
Section A - Short Schedule SE. Caution. Read above to see if you can use Short Schedule SE.
Net farm profit or (loss) from Schedule F, line 36, and farm partnerships, Schedule K-1 (Form 1065)
'1 line 15a ............................................................................................. 1
2 Net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065), line 15a I
(other than farm ng); and Schedu e k-1 (Form 1065-B), box 9. Ministers and members of religious orders
see instructions for amounts to report on this line. See instructions for other income to report ............... 2 ::) 9,217.
3 Combinelines 1 and2 ............................................................................... I 3 I 29,217.
I
I
4 Net earnings from self-employment. Multiply line 3 by 92.35% (.9235). If less than $400, do not file
t~is schedule; you do not owe self-employment tax .................................................... ~*] 4 I gb, cJ~Z.
5
· $84,900 or less, multiply line 4 by 15.3% (. 153). Enter the result here and on Form 1040, line 56. ~
Self-employment tax. If the amount on line 4 is: I [
s 4,128
· More than $84,900, multiply line 4 by 2.9% (.029). Then, add $10,527.60 to the result. Enter the | ......
total here and on Form 1040, line 56. /
-- ~.~.. ~.: · .~:.;~. .... ~..
6 Deduction for one-half of self-employment tax. Multiply line 5 by 50% (.5).
Enter the result here and on Form 1040, line 29 .... I 6 I 2,064 ~;~¢'~'~1'~'":~~'"~{~
BAA For Paperwork Reduction Act Notice, see Form 1040 instructions. Schedule SE (Form 1040) 2002
FDIA1101 10/'22/02
Form 8829
Department of the.Treasury
Internal Revenue ~ervice (99)
Expenses for Business Use of Your Home
~ File only with Schedule C (Form 1040).
Use a separate Form 8829 for each home you used for business during the year.
· See separate instructions.
OMB No. 1545.1266
2002
66
Name(s) of proprietor(s)
REBECCA S CLUGSTON
Your social eecudtj/number
205-50-0360
Part of Your Home Used for Business
TAX PREPARAT[0N
Area used regularly and exclusively for business, regularly for day care, or for storage of inventory or
product samples (see instructions) ...................................................................
Total area of home .................................................................................
Divide line t by line 2. Enter the result as a percentage .................................................
· For day-care facilities not used exclusively for business, also complete lines 4 - 6.
· All others, skip lines 4 - 6 and enter the amount from line $ on line 7.
Multiply days used for day care during year by hours used per day ............. 4 t h r
Total hours available for use during the year (365 days x 24 hours) (see instructions) .............56 I 8,760 h r
Divide line 4 by line 5. Enter the result as a decimal amount ...................
Business percentage. For day-care facilities not used exclusively for business, multiply line 6 by line 3 (enter the result as a
percentage). All others, enter the amount from line 3 ............................................................ ~'
1,000
2,000
50.00 %
50.00 %
Figure Your Allowable Deduction
8
See inetrs for columns (n) and (b) belom completing lines 9-20.
9 Casualty losses (see instructions) ...............
10 Deductible mortgage interest (see instructions) ...
'11 Real estate taxes (see instructions) ..............
12 Add lines 9, 10, and 11 .........................
Multiply line 12, column (b) by line 7 .............
14 Add line 12, column (a) and line 13 ..............
15 Subtract line 14 from line 8. If zero or less, enter -0-
16 Excess mortgage interest (see instructions)
17 Insurance
18 Repairs and maintenance
19 Utilities ......................................
20 Other expenses (see instrs)
21 Add lines 16 through 20
Enter the amount from Schedule C line 29, plus any net gain or (loss) derived from the business use of
your home and shown on Schedule D or Form 4797. If more than one place of bus ness, see instructions ....
(a) Direct expenses
(b) Indirect expenses
37,101.
294.
33.807.
5
940.
2,262.
2,262.
31,545.
2,328.
2,328.
7,884.
6
3,294.
251.
448.
7,884.
22 Multiply line 21, column (b) by line 7 ........................................
Carryover of operating expenses from 2001 Form 8829, line 41 ...............
24 Add line 21 in column (a), line 22, and line 23 ..........................................................
25 Allowable operating expenses. Enter the smaller of line 15 or line 24 ...................................................
26 Limit on excess casualty losses and depreciation. Subtract line 25 from line 15 .............................
27 Excess casualty losses (see instructions) .................................... 27 I
28 Depreciation of your home from Part III below ................................ 28I 2,328.
29 Carryover of excess casualty losses and depreciation from 2001 Form 8829, line 42 ............... 29
30 Add lines 27 through 29 .............................................................................
,RI Allowable excess casualty losses and depreciation. Enter the smaller of line 26 or line 30 ....................................
32 Add lines 14, 25, and 31 .............................................................................
33 Casualty loss portion, if any, from lines 14 and 31. Carry amount to Form 4684, Section B .................
34 Allowable expenses for business use of your home. Subtract line 33 from line 32. Enter here and on
Schedule C, line 30. If }/our home was used for more than one business, see instructions .................
~!E~:.~ Depreciation of Your Home
~5 Enter the smaller of your home's adjusted basis or its fair market value (see instructions) ...................................
36 Value of land included on line 35 .....................................................................
37 Basis of building. Subtract line 36 from dine 35 .........................................................
38 Business basis of building. Multiply line 37 by line 7 ....................................................
39 Depreciation percentage (see instructions) ............................................................
40 Depreciation allowable (see instructions). Multiply line 38 by line 39. Enter here and on line 28 above .......... See. At.'ca thee
[K~.~§~i~] Carryover of Unallowed Expenses to 2003
il
65,000.
2.000.
63,000.
31,500.
2.5641%
2,328.
41
Operating expenses. Subtract line 25 from line 24. If less than zero, enter -0-. ............................ ~
Excess casualt~ losses and depreciation, Subtract line 31 from line 30. If less than zero, enter -0- . .........
14 1
For Paperwork Reduction Act Notice, see separate instructions. FDIA6902 ~0/28/02 Form 8829 (2002)
Form4562
Department of the Treasury
Internal Revenue Smvice
Name(s) shown on return
REBECCA S CLUGSTON
Depreciation and Amortization
(Including Information on Listed Property)
~ See separate instructions.
Attach to your tax return.
OMB No. 1545-0172
2002
67
Identifying number
205-50-0360
Business or activity to which this form relates
Sch C TAX PREPARATTON
:""::':'.:':':";:'
I~!.{~..'..,*::!~:~.','..] Election To Expense Certain Tangible Property Under Section 179
Note: If you have any listed property, complete Part V before you complete Part I.
Maximum amount. See instructions for a higher limit for certain businesses ...............................
Total cost of section 179 property placed in service (see instructions) ....................................
Threshold cost of section 179 property before reduction in limitation ......................................
Reduction in limitation. Subtract line 3 from line 2. If zero or less, enter -0- . ..............................
Dollar limitation for tax year. Subtract line 4 from line 1. If zero or less, enter -0-. If married filing
separately, see instrucbons ..........................................................................
(a) Description of property (b) Cost (business use only)
Listed property, Enter the amount from line 29 ............. 7
Elected cost
$24,000.
$200,000.
7
8 Total elected cost of section 179 property. Add amounts in column (c), lines 6 and 7..
9 Tentative deduction. Enter the smaller of line 5 or line 8
10 Carryover of disallowed deduction from line 13 of your 2001 Form 4562 ...................................
11 Business income limitation. Enter the smaller of business income (not less than zero) or line 5 (see instrs) ..
12 Section 179 expense deduction. Add lines 9 and 10, but do not enter more than line 11 ....................
13 Carryover of disallowed deduction to 2003. Add lines 9 and 10, less line 12. ~"
Note: Do not use Part II or Part III below for listed property. Instead, use Part V.
Ii~'.~*.~] Special Depreciation Allowance and Other Depreciation (Do not include listed property.)
14 Special depreciation allowance for qualified property (other than listed property) placed in service during the
tax year (see instructions) ............................................................................1 14
15 Property subject to section 168(0(1) election (see instructions) ........................................... 15
16 Other depreciation (includin~ ACRS~) (see instructions) ................................................... '16
}- ..:.:.;.:.:¥ . ~-
~:~'~.~j,~ MACRS Depreciation (Do not include listed property.) (See instructions)
Section A
17 MACRS deductions for assets placed in service in tax years beginning before 2002 ......................... ~ ~,,:
18 If you are electing under section 1680)(4) to group any assets placed in service during the tax year into ~ "
Section B - Assets Placed in Service During 2002 Tax Year Using the General De 3reciation System
(a) I (b) Month and (C) Basis for depreciation (d) (e) (t) (g) Depreciation
Classification of property year pla. ced (business/investment use Recovery period Convention Method deduction
t ~n serv.ce only -- see instructions)
19a3- ear roe ..........
b 5-year property .......... ~,.".~.'..'~[~.=,.~i
c 7-vear DroDertv .......... ~.~:,,<.'.."~.,."~:~..".;~!
CI I u-Year Drooerw ......... t..~:.:::~::~:>,~,;!~'.:.'{
....................
20-w ....... .
g 25-year property. ....... . ;'"!~i[i~i~I~r4! 25 y r S S/L
h Residential rental ........ I 2 7,5 y r 5 MM $ / L
27.5 yr$ Pipi 5/L
property ................
i Nonresidential real ....... 39 yrs Pi~ 5/L
property ................ PiN S/L
Section C - Assets Placed in Service During 2002 Tax Year Using the Alternative Depreciation System
c 40-year ................. I I 40 ),rs PiPi S/L
21 Listed property. Enter amount from line 28 ........................................................... 21 3,4.57.
7.2 Total. Add amounts from line 12, lines 14 through 17, lines 19 and 20 in column (g), and line 21. Enter here and on the appropriate lines I
of your return. Partnerships and $ corporations - see instructions .................................................. I 22 I~. 5,785 ..,
23
For assets shown above and p aced n serv ce dur n the current ear, enter .~,~...,..:,,.~ .%~;~.<..<.,~.:~.~ ....,~ ....
the port on of the bas s attr butab e to section 263A costs 23
BAA For Paperwork Reduction Act Notice, see instructions. FDIZ0812 12/12/02 Form 4562 (2002)
Form4562(2002) REBECCA., £LUGSTON 205-50-0360 Pacje2
Listed Property (Include automobiles, certain other vehicles, cellular telephones, certain computers, and property used for
entertainment, recreation, or amusement.)
Note: For any vehicle for which you are using the standard mileage rate or deducting lease expense, complete only 24a, 24b,
columns (a) through (c) of Sechon A, all of Section B, and Section C if applicable.
Section A - Depreciation end Other Information (Caution: See instructions for limits for passen(Ter automobiles.)
Z4a Do you have evidence to support the business/investment use claimed7 .......... ~ Yes r-] No 124b If 'Yes,' is the evidence written7 ...... ~ Yes ~ No
(a) (b) _ (c) . (d) ' ie) (0 (g) (h) (i)
Type of properly (list Date placed ~uslness/ Cost or Basis for depreciation Recovery Method/ Depreciation Elected
investment
vehicles first) in service other basis (business/investment period Convention deduction section 179
use use only) cast
percentage
_
25 Special depreciation allowance for qualified listed property placed in service during the tax year and
used more than 500/o in a qualified business use (see instructions) ................................. 25
26 Property used more than 50% in a qualified business use (see instructions):
JEEP 09/26/01 10~.00 10,8~4. 10,'804. 5.00 200DB/HY 3~457.
Z7 Property used 50% or less in a qualified business use (see instructions):
I [ .................. I 28
28 Add amounts in column (h), lines 25 through 27. Enter here andon line 21, page 3,457.~~
29 Add amounts in column (i;), line 26. Enter here and on line 7, pacje 1 ............................................... I 29 I
Section B - Information on Use of Vehicles
Complete this section for vehicles used by a sole proprietor, partner, or other 'more than 5% owner,' or related person. If you provided vehicles
to your employees, first answer the questions in Section C to see if ~ou meet an exception to completing this section for those vehicles.
(a) (b) (c) (d) (e) (f)
30 Total business/investment miles driven
during the year (do not include commuting Vehicle ~ Vehicle 2 Vehicle 3 Vehicle 4 Vehicle 5 Vehicle 6
miles - see instructions) .................. ]..5 ~ 000
$1 Total commuting miles driven during the year ........
~2 Total other personal (noncommuting)
miles driven .............................. 0
~ Total miles driven during the year. Add
lines 30 through 32 ........................ ] $ ~ 000
Yes No Yes No Yes No Yes No Yes No Yes No
34 Was the vehicle available for personal use
during off-duty hours? ..................... X
35 Was the vehicle used primarily by a more
than 5% owner or related person? .......... X
36 Is another vehicle available for
personal use? ............................ X
Section C - Questions for Employers Who Provide Vehicles for Use by Their Employees
Answer these questions to determine if you meet an exception to completing Section B for vehicles used by employees who are not more than
5% owners or related persons (see instructions).
Yes No
Do you maintain a written policy statement that prohibits all personal use of vehicles, including commuting,
37 bY y°ur empl°yees? .............................................................................................. I I
38 Do you maintain a written policy statement that prohibits personal use of vehicles except commuting by your I I
employees? See instructions for vehicles used by corporate officers, directors, or ~ % or more owners ....................
39 Do you treat all use of vehicles by employees as personal use? .......................................................
I
I
40 Do you provide more than five vehicles to your employees, obtain information from your employees about the use of the
vehicles, and retain the information received? .......................................................................
41 Do you meet the requirements concerning qualified automobile demonstration use? (see instructions) ....................
Note: If your answer to 37 ......38 39 40 or 4 ~ is 'Yes ' do not complete Section B for the covered vehicles
[~i~il~i~{~i] Amortization
(a) (b) (c) I (d) I (e)
Description of costs Date amortization Amortizable Code Amortization
begins amount section period or
percentage
Amortization of costs that becdins during your 2002 tax year (see instructions):
(0
Amortization
for this year
FDIZ0812 12112/02
Form 4562 (2002)
CONTRACT OF SALE
NEWVILLE H&R BLOCK FRANCHISE SOLE PROPRIETORSHIP
THIS AGREEMENT, made this z~'~' day of June, 2003 between Carey E. Hutchison,
Administratrix of the Estate of Rebecca S. Clugston, late of Newville, PA, hereinafter called
"Seller",
AND
Elwood C. Keister, Jr., of Ronks, PA, hereinafter called "Buyer"
WITNESSETH:
WHEREAS, Seller is the owner of an H&R Block franchise situated in the Borough of
Newville, Cumberland County, Pennsylvania 17421; and
WHEREAS, Seller desires to sell and Buyer desires to purchase all right, title and
interest in and to Seller's business under the terms and conditions hereinafter set forth.
NOW, THEREFORE, the parties hereto, intending to be legally bound, hereby agree as
follows:
1. PURCHASE AND SALE - Seller shall sell to Buyer and Buyer shall purchase
from Seller on the terms and conditions set forth in the Contract, all of the following:
a. The interest of Seller in the H&R Block franchise for the Newville, PA;
b. All the trade business name, telephone number and listing, goodwill, and
other tangible personal property of the Business, i.e. furniture, equipment,
existing supplies, forms and books.
2. PURCHASE PRICE - The purchase price is Eighty-three Thousand ($83,000.00)
Dollars. Purchase price is payable as follows:
a. Buyer shall pay Two thousand five hundred ($2,500.00) Dollars at the
time of the signing of this agreement.
b. The balance shall be payable at the settlement on closing of this sale,
which settlement and closing shall be scheduled as soon as possible but
not later than 45 days after the execution of this agreement by both parties.
Settlement shall be at the office of Seller's attorney, Taylor P. Andrews,
Esq., unless moved as necessary to accommodate the financing of this
purchase by Buyer.
c. At settlement, Buyer agrees to assume all of Seller's debt to H&R Block
related entities provided he received credit for such assumption toward the
purchase price stated above, and Seller agrees to credit Buyer with
payment towards the above stated purchase price for the amount of such
debt assumed by Buyer, provided that Seller is released from future
liability on the debt. [the approximate amount of these obligations is
$9,362 for the Franchise Partner account, and $4,008 for Office Upgrade
Program]
d. At settlement, Seller agrees to credit Buyer with payment towards the
above stated purchase price of such amount due from Seller to the Tina M.
Keister Estate at the time of settlement, provided that Buyer can provide
Seller with a release and satisfaction for all obligations due from Seller to
the Teena M. Keister Estate. [as of April 20, 2003 this amount was
$35,668.44 and interest accrued thereafter at the annual rate of 8 ½ %].
3. LEASE OF BUSINESS PREMISES AS CONDITION OF SALE - It is a
condition of this sale that Buyer shall lease the existing Newville H&R Block business premises
from Seller for a period of three years at a monthly rent of Seven hundred ($700.00). Buyer
agrees that he shall execute a lease that shall be in substantially the same form as that attached
hereto at the time of settlement on this agreement.
4. SELLER'S WARRANTIES -
a. Seller is the sole owner of the Business with full right to sell or dispose of
it as the Seller may choose, and no other person or persons whatsoever has
any claim, right title, interest, or lien in, to, or on the business other than
the rights arising from the agreement of sale from Teena M. Keister to
Rebecca S. Brownewell [thereafter Clugston] dated October 1, 1998, and a
security interest to Franchise Partner, Inc. to secure the Franchise Partner
account referenced in 2 c above.
b. Seller has no undischarged obligation affecting the Business or the assets
being sold under this Contract that will not be satisfied at the time of the
sale of this business other than obligations that arose in the usual and
regular course of business.
c. To the best of the Seller's knowledge, the purchase and sale will not
conflict with or violate any agreement of law to which Seller or the
Business is subject.
d. To the best of the Seller's knowledge, there is no pending or threatened
lawsuit, other legal proceeding, or administrative proceeding involving
Seller or the Business.
5. CLIENTS - All clients shall be transferred to Buyer.
6. LIABILITY - Buyer agrees to indemnify and hold Seller harmless from any
liability or expense arising from any tax services rendered by Buyer. Seller shall be responsible
for any penalties and/or interest that is Seller's responsibility related to tax return preparation
during the years that the business was operated by Seller.
7. FRANCHISE - Seller shall execute and deliver all papers and instruments
suitable for filing which are necessary to transfer ownership of the trade name H&R Block.
8. STRICT PERFORMANCE - The failure of Seller to insist upon strict
performance of the terms and conditions of this Contract by Buyer shall not be construed as a
waiver, release or relinquishment thereof.
9. BINDING ON HEIRS - This Contract shall be binding upon the heirs,
administrators, successors and assigns of the parties hereto. This Contract and any
accompanying instruments and documents include the entire transaction between the parties
hereto and there are no representations, warranties, covenants and conditions, except those
specified herein or in accompanying instruments and documents. Furthermore, the terms and
conditions of this Contract shall in no way be changed or altered except by a writing signed by
the parties hereto.
10. ASSIGNMENT -No assignment of this Contract by Buyer will be valid.
4
11. COVENANT - Seller shall not operate a business in Newville, nor solicit the
Newville H&R Block office present clients.
Executed at Carlisle, PA, Pennsylvania on the day and year first above written.
Rebecca S. Clugston Estate
Witnesses:
CarefFE. Hutchison, Administratrix, Date
Date
AGREEMENT OF LEASE
TI-HS AGREEMENT, made this day of
between the Rebecca S. Clugston Estate, hereinafter called Lessor,
and
Elwood C. Keister, Jr., single man of Ronks, PA, hereinafter called Lessee.
,2003, by and
PREMISES
and
USE
WlTNESSETH: That Lessor, in consideration of the rents hereinafter covenanted to be paid by
the Lessee, and in consideration of the covenants hereinafter stipulated to be performed by the
Lessee and in consideration of the mutual covenants and agreements hereinafter mentioned, does
hereby demise, let and lease unto the Lessee, for the operation ora commercial business, the premises at
First Floor at 21-23 South High St., Newville, PA 17241, consisting of approximately 1800 square feet,
subject to the Lessor's right to access the second floor apartment. Except for 2 parking spaces reserved by
Lessor, the parking lot is included as part of the leased premises.
TERM
1. Said premises are leased for a term of Thirty-six (36) months beginning the ~
,2003,
day of
and ending on the__ day of
., 2003, upon the conditions hereinafter set forth.
LATE AND
SERVICE
CHARGES
2. The Lessee shall pay to the Lessor as rent for the leased premises during the term of
this lease the total sum of Twenty-five thousand two hundred Dollars ($25,200.00), payable in monthly
installments of Seven hundred Dollars ($700.00) with the fa'st payment due on
, and each successive payment due
and payable the
day of each calendar month during
the term of this lease.
3. Lessee shall have the right and privilege to renew this lease for a term of one (1) to five (5)
years as negotiated and agreed to by the parties, which term would be from the expiration of the initial
term of this lease agreement, any such renewal to be upon the same terms and conditions as provided for in
the original lease period except that the rent to be paid during any renewal period shall be negotiated
between the parties and if the parties are unable to agree, then the renewal period shall be null and void.
As a prerequisite to exercising such renewal option, Lessee will give Lessor notice in writing of Lessee's
desire to renew the term of this lease at least ninety (90) days prior to the expiration of the initial term of
this lease.
4. A late charge often percent (10%) of the amount of rent due for the monthly rental period
shall be assessed for any payment not made within ten (10) days after the date it is due and a service
charge of Twenty-Five Dollars ($25.00) will automatically be made for each instance in wkich a check is
returned unpaid by the Lessee's bank for any reason whatsoever. If Lessee pays by personal check and
more than one check is returned for insufficient funds or for any other reason, Lessor has the fight to
demand cash, a certified check, cashier's check or money order in payment of full future rents.
SECURITY
DEPOSIT
ACCEPTANCE
and
DELIVERY
SPECIAL
PROVISIONS
5. Before occupancy Lessee shall deposit with Lessor the additional sum of Seven
hundred Dollars ($700.00) as security for the full and faithful performance by Lessee of the afore-
mentioned terms, conditions and covenants of this lease on Lessee's part to be performed and kept and for
the cost of any trash removal, house clean/ng and repair or correction of damage in excess of normal wear
and tear.
This security deposit or any balance thereof shall be returned without interest after the Lessee
has vacated and left the premises in an acceptable condition and surrendered all keys and tithe Lessee
shall have made all payments due hereunder and performed all such covenants and agreements contained
herein. Ii'Lessor determines that any'loss, damage or injury chargeable to the Lessee hereunder exceeds
the security deposit, the Lessor, at his option, may retain the said sum as liquidated damages or may apply
the sum against any actual loss, damage or injury and the balance thereof will be the responsibility of
Lessee. It is further understood and agreed that the said security deposit is not to be considered as the last
payment under this Lease, but that should the Lessee be in default in the payment of any rent herein
reserved or any portion thereof, Lessor may at Lessor's option appropriate and apply any portion of the
security deposit as may be necessary to the payment of the overdue rent or other sums expressly
constituting rent hereunder.
6. Lessee acknowledges that he has examined the leased premises and his acceptance of
this agreement is conclusive evidence that said premises are in good and satisfactory order and repair
unless otherwise specified herein; and the Lessee agrees that no representations as to the condition of the
premises have been made and that no agreement has been made to redecorate, repair or improve the
premises unless hereinafter set forth specifically in writing. The Lessor will deliver the leased premises
and all common areas in a clean, safe and sanitary condition, fi:ce of rodents and vermin and in complete
compliance with all applicable laws.
7. Lessor may assign this lease and all rights and entitlements of Lessor shall inure to the benefit
Lessor's assignee.
LESSEE'S
DUTIES
GOOD ORDER
and REPAIR
SIDEWALKS, LOT
and TRASH
8. Lessee covenants and agrees that he will, without demand:
A. Pay the rent and all other charges herein reserved as rent, on the days and
times that the same are made payable, without fail, and if Lessor shall at any time or times accept
said rent or rent charges, or other required payments, after the same shall become due and
payable, such acceptance shall not excuse delay upon subsequent occasions, or constitute or be
construed as a waiver of any of Lessor's fights, including Lessor's right of distraint and other
process.
B. Keep the demised premises in good repair during the term of this lease,
reasonable wear and tear and damage by accidental fire or other casualty not occurring through
negligence of Lessee or those employed by or acting for Lessee alone excepted. The Lessee
agrees to surrender the demised premises in the same condition in which he has herein agreed to
keep the same during continuance of this lease.
C. Keep the demised premises, including the sidewalk and parking lot in a clean and
orderly condition at all times. In addition, Lessee shall be responsible for garbage or trash
removal, and for removal of snow and ice in accordance with Borough and/or other applicable
ordinances.
UTILITIES
D. Pay the following utilities as the same become due and payable: Electric, water and
sewer if separately metered for the leased premises.
GOOD ORDER
and REPAIR
E. Keep and maintain in good and substantial repair and in good, safe and
sanitary condition at their own cost and expense, the interior of the leased premises. Lessee
agrees to perform all minor repairs such as replacement of light bulbs, ballasts, faucet washers,
etc. Lessee further agrees to notify Lessor immediately of mechanical malfunctions, changes or
any other condition which is of a major consequence.
ORDINANCES
and
REGULATIONS
F. Comply with any requirements of any of the constituted public authorities, and
with the terms of any statute of the Commonwealth of Pennsylvania or the federal
government or local ordinance or regulation applicable to Lessee or their use of the demised
premises and save Lessor harmless from penalties, fines, costs or damages resulting from failure
to do so. Lessee shall be responsible for obtaining from the proper municipal, county, state and
other authorities such permits as may be required for the operation and maintenance of a
commercial business in the premises, including all costs associated therewith. Lessee agrees to
correct any and all deficiencies found as a result of any inspections performed by any of the
constituted public authorities aforesaid and agrees to pay the costs thereof.
TAXES
G. Pay any and all taxes due as a result of the operation of said business.
CONDUCT OF
BUSINESS
H. That it will not carry on any unlawful or immoral business in or about the
demised premises, and will not carry on any business which will endanger the buildings from fire
or cause a forfeiture of any fire insurance that the Lessor has or herealler may have on the
buildings.
INSURANCE
I. Carry public liability insurance and fn-e, extended coverage, vandalism and malicious
mischief coverage on the demises premises, for the mutual benefit of Lessor and Lessee, such
insurance to afford protection to the limit of $300,000 in respect to the injury or death cfa single
person, and $500,000 in respect to any one accident, and to the limit of $20,000 in respect to
property damage. Lessee covenants and agrees to pay the premium charged for such insurance
coverage, and Lessee shall furnish certificates of such insurance policy or policies upon each
purchase of such insurance, stating therein the number of each such policy, the name of the
insurer, the amount of insurance under each such policy, and the date of expiration of each such
policy, and shall from time to t/me, whenever required, satisfy Lessor that such policy or policies
is or are in full force and effect. Such insurance shall be procured from a reasonable insurance
company or companies, reasonably satisfactory to Lessor, and author/zed to do business in the
Commonwealth of Pennsylvania. In case Lessee shall at any time fall, neglect or refuse to obtain
the insurance required by this insurance paragraph, and to keep the same in force as provided
therein, the Lessor may, at his option, procure or renew such insurance, but such election by the
Lessor shall be at Lessee's expense and chargeable to the Lessee as additional rent.
PLATE GLASS
INSURANCE
J. Carry in a standard company full coverage insurance on all plate glass in said
premises and cause same to be replaced if chipped, cracked or broken, said insurance policy or
certificate from Lessee's insurance company to be deposited with Lessor and any such policy to
provide that it shall not be canceled for any reason unless and until Lessor shall be given fffieen
(15) days' notice in writing by the insurance company.
9. Lessee covenants and agrees that he will do none of the following things without the consent,
in writing, of Lessor first had and obtained:
AFFECT
LESSOR'S
INSURANCE
A. Do or suffer to be done any act, matter or thing objectionable to the fire
insurance companies, whereby the fire insurance or any other insurance now in force or
hereafter to be placed on the demised premises, or any part thereof, or on the buildings of which
the demised premises may be a part, shall become void or suspended, or whereby the same shall
be rated as a more hazardous risk than as at the date of the execution of this lease, or employ any
person or persons objectionable to the fire insurance companies, or carry or have any explosive
matter of any kind in and about the demised premises, and should any act or neglect of the Lessee
or the nature of Lessee~s business cause an increase or increases in fire insurance premiums upon
the demised premises and/or the buildings of which the demised premises are a part due to an
increase in the rate of fire insurance in excess of the rate on the demised premises at the time of
the making of this lease, Lessee agrees to pay to Lessor as additional rent said increase or
increases.
ASSIGNMENT
B. Except as otherwise specifically set forth herein, assign this lease nor sublet the
premises or any part of the premises covered by this Lease without the prior written consent of
Lessor.
RENOVATIONS
C. Make any renovations or structural changes, additions or improvements to the leased
premises without having first obtained Lessor's written consent, which consent shall not be
unreasonably withheld Such changes, additions or improvements shall be made at Lessee's
expense, and shall become property of the Lessor upon termination of this Lease.
INSPECTION
10. Lessee covenants and agrees that Lessor shall have the right at all reasonable times by its
duly authorized agents to go upon and inspect the demised premises and every part thereof. This provision
shall authorize the Lessor to post a "For Rent" sign and to show said premises at reasonable hours to
prospective tenants during the last ninety (90) days of the term herein.
PERSONAL
PROPERTY
11. Lessor shall not be responsible for damage from any cause to personal property of
Lessee in the leased premises, and Lessee shall be required to carry his own insurance on such personal
property.
INDEMNI-
FICATION
12. Lessee will indemnify the Lessor from all claims, demands and damages for injuries to
person or property arising fi.om or in any manner connected with the occupancy or use of the leased
premises by Lessee, and fi.om any and all other claims, demands, liens, damages, fmcs or penalties of
whatever name, nature or kind, in any way or manner chargeable to or payable for, or in respect to the use,
occupancy or ownership of the leased premises, or fi.om any act or omission of the Lessee, their servants,
agents, representatives, tenants, guests, invitees, licensees, customers, or any other person, ftrm or
corporation in or about or adjacent to the leased premises, except insofar as the negligence of the Lessor is
the proximate cause of such claim.q, demands, liens, damages, fmcs or penalties. Lessee will pay all costs,
expenses and attorney's fees incurred by or imposed on the Lessor in prosecution or defense of any suit,
action or proceeding predicated upon an alleged breach of any undertaking by the Lessee under the terms
of this Lease, or for or which the Lessee has covenanted to indemnify the Lessor under the terms of this
Lease, or would be bound by law to indemnify the Lessor.
ADDITIONAL
RENT
Lessee shall bear, pay and discharge, when and as the same become due and payable, all
judgments and lawful claims for damages or otherwise against Lessor or his property arising from injury or
damage to the person or property of Lessee, or of any clerk, agent, employee, servant, invitee, customer,
licensee or visitor upon the demised premises, or the sidewalks on or adjacent to said property, including
injury and damage caused by the operation of Lessee's business or by fixtures, machinery, apparatus or
appliances in or upon the demised premises; and will assume the burden and expense of this lease, and
will protect, indemnif7 and save harmless Lessor, his agents, servants, employees, and the public at large,
by reason of or on account of the use or misuse of the premises hereby leased, or any sidewalk on or
adjacent to the said premises or any part thereof.
13. In the event of the failure of Lessee to promptly perform any of the covenants and
conditions of this Lease, Lessor may go upon the demised premises and perform such covenants, the costs
thereof, at the sole option of Lessor, to be charged to Lessee as additional and delinquent rent.
LESSOR'S
OBLIGATIONS
14. Lessor covenants and agrees that he will:
REAL ESTATE
TAXES
a. Promptly pay when due all real estate taxes, if any, that may be levied and
assessed upon the leased premises.
INSURANCE
b. At its own cost and expense, carry fire and extended coverage insurance on
the leased premises. All proceeds from insurance for damage or destruction done to the building
will be paid to Lessor, and Lessee will have no claim for said proceeds. Lessor is not required,
however, to carry or maintain insurance on any of the personal property of Lessee, their
successors or assigns.
FIRE
15. In the event of the destruction of the demised premises by fire, water damage, governmental
action or acts of God, then:
a. In the event that the demised premises are totally destroyed or so damaged by fire or
other casualty not occurring through fault or negligence of the Lessee or those employed by or
acting for him, that the same cannot be repaired or restored within a reasonable time, this lease
shall absolutely cease and determine, and the rent shall abate for the balance of the term.
b. If the damage caused as above be only partial and such that the premises can be
restored to the then condition within a reasonable time, the Lessor may, at his option, restore the
same with reasonable promptness, reserving the right to enter upon the demised premises for that
purpose. The Lessor also reserves the right to enter upon the demised prem_/ses whenever
necessary to repair damage cause by fire or other casualty to the buildings of which the demised
premises are a part, even though the effect of such entry be to render the demised premises or a
part thereofuntenant-able. In either event, the rent shall be apportioned and suspended during
the time the Lessor is in possession, taking into account the proportion of the demises premises
rendered untenantable and the duration of the Lessor's possession. If a dispute arises as to the
amount of rent due under this clause, Lessee agrees to pay the full amount claimed by Lessor.
Lessee shall, however, have the right to proceed by law to recover the excess payment, ff any.
c. Lessor shall make such election to repair the premises or terminate this lease by
giving notice thereof to Lessee at the leased premises within thirty (30) days from the day Lessor
received notice that the demised premises had been destroyed or damaged by fire or other
casualty.
DEFAULT
d. Lessor shall not be liable for any damage, compensation or claim by reason of
inconvenience or annoyance arising from the necessity of repairing any portion of the building,
the interruption in the use of the premises, or the termination of this lease by reason of destruction
of the premises.
e. The Lessor has let the demised premises in its present condition and without any
representations on the part of the Lessor. It is understood and agreed that Lessor is under no duty
to make repairs or alterations at the time of letting or at any time thereafter, except as otherwise
provided for in this agreement.
16. If the Lessee:
a. Defaults in the payment of rent, or any additional rent, or defaults in the performance
of any other covenants and conditions contained herein, Lessor may give notice of such default
and if Lessee does not cure it any such default within sixty (60) days and thereafter proceed with
reasonable diligence and in good faith to cure such default), then Lessee may terminate this lease
on not less than sixty (60) days notice to Lessee. On the date specified in such notice the term of
this lease shall terminate and Lessee shall then quit and surrender the premises to Lessor, but
Lessee shall remain liable for the balance of the rental payments due hereunder.
b. Vacates the demised premises, or removes or attempts to remove, or manifests an
retention to remove any goods or property therefrom otherwise than in the ordinary and usual
course of business, without having first paid and satisfied the Lessor in full for all rent and other
charges then due or that may thereafter become due until the expiration oft. he term above
mentioned, or
c. Becomes insolvent or makes an assignment for the benefit of creditors, or if a
petition in bankruptcy is filed by or against the Lessee, or a bill inequity or other proceeding for
the appointment of a receiver for the Lessee is filed, or if proceedings for reorganization or for
composition with creditors under any state or federal law be instituted by or against Lessee, or if
the real or personal property of the Lessee shall be sold or levied upon by any Sheriff,
Then and in any or either of said events, there shall be deemed to be a breach of this lease, and thereupon
and without entry or other action by Lessor:
1. The rent for the entire unexpired balance of the term of this lease, as well as all other
charges, payments, costs and expenses herein agreed to be paid by the Lessee, including but not
limited to legal expenses and attorney's fees, including those incident to the recovery of
possession, brokerage and/or putting the demised premises in good order or for preparing the
same for re-rental, or at the option of Lessor any part thereof, and all costs, shall, in addition to
any and all installments of rent akeady due and payable and in arrears, and/or any other charge or
payment herein reserved, included or agreed to be treated or collected as rent, and/or any other
charge, expense or cost herein agreed to be paid by the Lessee which may be due and payable
and in arrears, be taken to be due and payable and in arrears as if by the terms and provisions of
this lease, the whole unpaid balance of unpaid rent and other charges, payments, taxes, costs and
expenses were on that date payable in advance; and tithe lease or any part thereof is assigned, or
ff the premises or any part thereof is sublet, Lessee hereby irrevocably constitutes and appoints
Lessor as Lessee's agent to collect the rents due by such assignee or sublessee, and apply the
same to the rent due hereunder, without in any way affecting Lessee's obhgation to pay any
unpaid balance of rent due hereunder, or in the event of any of the foregoing at any time at the
option of Lessor;
2. This lease and the terms hereby created shall determine and become absolutely void
without any right on the part of the Lessee to save the forfeiture by payment of any sum due or by
other performance of any condition, term or covenant broken; whereupon Lessor shall be entitled
to recover damages for such breach in an amount equal to the amount of rent reserved for the
balance of the term of this lease, and other charges, payments, costs and expenses referred to in
subparagraph 1 hereof.
17. In the event of any default as above set forth in paragraph 16, the Lessor, or anyone acting on
Lessor's behalf, at Lessor's option:
a. May without notice or demand enter the demises premises for the purpose of levying
on any goods or chattels therein.
b. May lease said premises or any part or parts thereof to such person or persons as
may, in Lessor's discretion, seem best, and the Lessee shall be liable for any loss of rent for the
balance of the then-current tenn.
c. If rent and/or any charges hereby reserved as rent shall remain unpaid on any day
when the same ought to be paid, Lessee hereby empowers any Prothonotary or attorney of any
court of record to appear for Lessee in any and all actions which may be brought for rent and/or
the charges, payments, costs and expenses reserved as rent, or agreed to be paid by the Lessee,
and/or to sign for Lessee an agreement for entering in any competent court an amicable action or
actions for the recove~j of rent or other charges or expenses, and in said suit or in said amicable
action or actions, to confess judgment against Lessee for all or any part of the rent specified in
this lease and then unpaid, including, at Lessor's option, the rent for the entire unexpired balance
of the term of this lease, and/or other charges, payments, costs and expenses reserved as rent or
agreed to be paid by the Lessee, and for interest and costs together with attorney's commissi°n of
five percent (5%). Such authority shall not be exhausted by one exercise thereof, but judgment
may be confessed as aforesaid from time to time as often as any of said rent and/or other charges
reserved as rent shall fall due or be in arrears, and such powers may be exercised as well after the
expiration of the original term and/or during any extension or renewal of this lease.
d. When this lease shall be determined by a condition broken, either during the original
term of this lease or any renewal or extension thereof, and also when and as soon as the term
hereby created or any extension thereof shall have expired, it shall be lawful for any attorney, as
attorney for Lessee, to file an agreement for entering in any competent court an amicable action in
judgment and ejectment agaln.qt Lessee, and all persons claiming under Lessee for the recovery
by Lessor of possession of the herein demised premises, for which th/s lease shall be his
sufficient warrant, whereupon, ffLessor so desires, a Writ of Possession may issue forthwith,
without any prior proceedings whatsoever, and provided that fi, for any reason, after such action
shall have been commenced, the same shall be determined and the possession of the premises
hereby demised remain in or be restored to Lessee, Lessor shall have the right upon any
subsequent default or defaults, or upon the termination of this lease as hereinbefore set forth, to
bring one or more amicable action or actions, as hereinbefore set forth, to recover possession of
the said premises.
CUMULATIVE
EFFECT
18. All the remedies hereinbefore given to Lessor and all rights and remedies given to him
by law and equity shall be cumulative and concurrent. No determination of this lease or the
taking or recovery of the premises shall deprive Lessor of any of his remedies or actions against
the Lessee for rent due at the time, or which, under the terms hereof, would in the future become
due, as ffthere has been no determination, or for sums due at the time of which, under the terms
hereof, would in the future become due as if there had been no determination, nor shall the
bringing of any action for rent or breach of covenants, or the resort to any other remedy herein
provided for the recovery of rent, be construed as a waiver of the fight to obtain possession of the
premises.
SUBORDINATION 19. This lease is subject and subordinate to the lien of all mortgages now or at any time
hereinafter placed upon any part of Lessor's property, to extensions or renewals thereof, and to all
advances now or hereafter made on the security thereof. Lessee agrees, on request, to execute such further
insmmaents evidencing such subordination as Lessor may request, and if Lessee fails to do so, Lessor is
empowered to do so in the name of Lessee.
MECHANICS'
LIENS
20. The Lessee shall have no fight to encumber or subject the interest of the Lessor in the
demised premises to any mechanics, materialmens or other liens of any nature whatsoever, and upon the
filing of any such lien, the failure of the Lessee to have the same removed from record promptly shall
constitute a violation of this agreement and entitle Lessor at his option to take any legal action elsewhere in
this agreement reserved to said Lessor.
FIRE 21. Lessee agrees to supply and maintain at his own expense any fire extinguishers or
EXTINGUISHERS other fire prevention equipment required by law, rules, orders, ordinances and regulations of any
city, county or state in which the demised premises are located, and/or required by any underwriters
association, bureau or any other similar body having jurisdiction involving said premises.
SIGNS
22. Lessee will place no signs, awnings or curtains on any part of the exterior of said premises or
on any show window, nor paint any brick or stone work, cornice work, mill work or iron work on the front
of said premises without the written consent of Lessor or its agent first had and obtained. Such consent
shall not be unreasonably withheld and all current signage for the H&R Block business may be
maintained.
QUIET
POSSESSION
23. It is further understood and agreed, that subject to the terms of this lease, Lessee,
paying the rent hereby reserved, and performing and observing the several covenants hereof, may
peacefully hold and enjoy the said premises throughout the duration of this lease without any interruptions
by the Lessor, its heirs or assigns or any person lawfully claiming through him.
LESSOR NOT 24. It is expressly understood that the Lessor shall not be construed or held to be a
A PARTNER partner or associate of the Lessee in the conduct of his business; it being expressly understood that the
relationship between the parties hereto is and shall remain at all times that of Lessor and Lessee.
APPLICATION 25. Lessor shali have the right to apply any payments made by Lessee to the satisfaction of
OF PAYMENTS any debt or obligation of Lessee to Lessor according to Lessor's sole discret/on and regardless of
the
RECEIVED instructions of Lessee as to the application of any such sum, whether such instructions be
FROM LESSEE endorsed upon Lessee's check or otherwise, unless otherwise agreed upon by both parties in writing. The
acceptance by Lessor of a check or checks drawn by others than Lessee shall in no wise affect Lessee's
liability hereunder nor shall it be deemed an approval of any assignment of this lease by Lessee.
HOLDOVER
LESSOR'S
ENTRY AT
END OF
LEASE
RIGHT OF
FIRST
REFUSAL
NOTICE
26. Should Lessee continue in possession after the end of the term herein without renewal as
provided for in Paragraph 3 hereof, but with the permission of Lessor, it is agreed that the tenancy thus
created can be terminated by either party giving to the other party not less than th/rty (30) days' whtten
notice to expire on the day of the month fi.om which the tenancy commenced to run. In so continuing,
Lessee agrees to pay the monthly rental provided for herein and to keep and fulfill ail other covenants,
conditions and agreements.
27. If during the last month of the term of this lease or any renewal or extension of the
said term Lessee shall have removed all or substantially all of the Lessee's property from the premises,
Lessor may, prior to the expiration or termination of the term of the lease, without releasing Lessee
from any obligations to repair or restore the demised premises or to pay the rent in full, and without any
elimination or abatement thereof, immediately enter upon and alter renovate and redecorate the prenfises.
28. Lessor hereby gives Lessee a right of first refusal to purchase the entire building at 21-23
South High St. This right shall only exist during the term of the lease or an extension of the lease. Lessee
shall have 30 days to exercise this fight, and shall have 60 days after the exercise of the right to settle on
the purchase of he property. This right shall entitle the Lessee to purchase the property on the same terms
as a prospective purchaser shall agree to pay to the Lessor. Lessee may only exercise this right one time.
If Lessee exercises the right but fails to complete the purchase in accordance with this right, the right of
first refusal shall then expire and Lessee shall be accountable to Lessor for damages.
29. All notices which are required or are permitted to be given hereunder shall be in writing and
shall be deemed to have been duly given i/personally delivered or sent by United States certified mail,
prepaid:
A. If to Lessor, addressed to:
Carey Hutchison, Administratrix
Estate of Rebecca S. Clugston
614 Church St, Apt 2
Huntindon, PA 16652
B. If to Lessee, addressed to:
Elwood Keister
71 Taylor Rd
Ronks, PA 17572
OTHER
PROVISIONS
BE~DING
EFFECT
Such addresses may be changed at any time and from time to time by like written notice given by either
party to the other.
30. The marginal titles appearing in this lease are for purposes of each reference and
shall not be considered a part of this lease or in any way to modify, amend, or affect the provisions thereof.
31. All rights and liabilities herein given to or imposed upon the respective parties hereto shall
extend to and bind the several and respective heirs, executors, administrators, successors and assigns of
said parties. No rights, however, shall inure to the benefit of any assignee of Lessee unless the assignment
of such assignee has been approved by Lessor in writing as aforesaid.
IN WITNESS WHEREOF, the parties hereto have executed these presents, intending to be legally bound, on the
day and year fn-st above written.
WITNESS:
REBECCA S. CLUGSTON ESTATE by
By:
(SEAL)
Carey E. Hutchison, Administratrix, Lessor
WITNESS:
Lessee
(SEAL)
ACCOUNT INFORMATION
RE: REBECCA S. CLUGSTON
DATE OF DEATH 2-4-2003
CHECKING
SAFE DEPOSIT
X
__SAVINGS CERTIFICATE OF DEPOSIT
SHARES OF STOCK
DATE OPENED
ACCOUNT 5K3MBER 08-12851
ACCOUNT BALANCE AT DATE OF DEATH
ACCRUED INTEREST $.90
TOTAL ACCOUNT BALANCE
NAME(S) ON ACCOUNT
REGISTRATION OF ACCOUNT
7-11-2002 DATE CLOSED STILL ACTIVE
$789.61
$790.51
REBECCA S. CLUGSTON
INDIVIDUAL
ACCOUNT INFORMATION
X
CHECKING
SAFE DEPOSIT
SAVINGS CERTIFICATE OF DEPOSIT
SHARES OF STOCK
DATE OPENED 11-5-1998
ACCOUNT 5K3MBER 33-28376
ACCOUNT BALANCE AT DATE OF DEATH
ACCRUED INTEREST $.99
TOTAL ACCOUNT BALANCE
NAME(S) ON ACCOUNT
REGISTRATION OF ACCOUNT
DATE CLOSED STILL ACTIVE
$17,959.57
$17,960.56
REBECCA S. CLUGSTON
INDIVIDUAL
ESTATE OF
SCHEDULE E
CASH, BANK DEPOSITS AND
MISCELLANIOUS PERSONAL PROPERTY
Rebecca S. Clugston
(All property jointly-owned with Right of Survivorship must be disclosed on Schedule F)
FILE NUMBER
21-03-0139
ITEM
DESCRIPTION
NUMBER
VALUE AT DATE
OF DEATH
Household furnishings and misc. personal property
items 1 through 131 of attached appraisal
items after 131 were business property and passed with the sale of the
H&R Block Business for the consideration reported on Schedule C
$3,619.75
1996 Jeep Grand Cherokee
94,133 miles - good condition
Refund of Credit Balance - Agway
Refund of auto insurance primium
$8,270.00
$200.42
$196.00
TOTAL (also on line 5, Recapitulation) $12,286.17
APPRAISAL REPORT
OF
PERSONAL PROPERTY
OF
Rebecca S. Clugston Estate
d.o.d. (date of death) February 04, 2003
21-23 South High St.
Newville, PA 17241
for:
Taylor P. Andrews. Esq.
Andrews & Johnson Attorneys at Law
78 West Pomfret St.
Carlisle, PA 17013
AS OF d.o.d.:
February 04, 2003
PRODUCED ON
March 31, 2003
BY:
IBIS APPRAiSAI,
SERVICES
P.O. BOX 24
CAlll J S I ,E, PA 17013
(717) 243-3474
fax (717) 258-9502
Ibisas@eartblin~net
APPRAISAL CERTIFICATE
I hereby certify that, upon the request for the appraisal of the personal property of
Rebecca S. Clugston (deceased), 21-23 South High St., Newville, PA 17241, I have
personally and physically inspected the listed personal property. The personal property
was appraised to determine the FAIR MARKET VALUE, AS OF February 04, 2003
(d.o.d.). The date of inspection was March 17, 2003. The report production was on March
31, 2003.
The information and values contained in this report are based upon my experience as an
appraiser and other reliable sources. The personal property was found to be in
EXCELLENT to FAIR condition, unless otherwise noted. Values are reported piece-by-
piece, and/or as a whole. All values reported have been determined with consideration to
the condition of the item, market conditions, and salability factors.
, IBIS APPRAISAL
.Ts?,v c ,s
....... ,
Alyssa ~~/- ~
2
APPRAISAL SUMMARY
It is in my opinion, that, as of this 31 st day of March 2003, the Fair Market Value of the
personal property of Rebecca S. Clugston on d.o.d. February 04, 2003:
(Eight Thousand and Forty Five Dollars and Seventy Five Cents)
($8,045.75)
The report must be read in its entire~. The Appraisal Summar~ ON£ Y i~,
not the appraisal report.
Photograph and CD-ROM Instructions
Ibis Appraisal Services has provided you with a CD-ROM that houses all of the digital
photographs of all of the items appraised. The CD-ROM also contains a saved copy of
the appraisal report. This CD-ROM may be kept with the paper copy of the appraisal
report or kept off-site, such as a safety deposit box.
The photographs are saved in the JPEG picture format, meaning that all of the file names
end with a ".JPG".
The file names correspond to the written appraisal report's Corresponding Photograph
File that is included at the end of each item appraised.
Getting started with your CD-ROM
1. Insert the CD-ROM into your computer's CD-ROM Drive. If you do not have a
computer or access to a CD-ROM Drive--a copy store, office supply store, or public
library will be able to help you view and/or print your pictures.
2. Your computer may contain one or several different software programs that will
allow you to view your pictures. Examples of these programs are Draw, Photo Editor,
Picture It! Express, Photo Suite, My Photo Center, Photo Studio Lite, Photo Shop
Pro, Picture CD, or Photo Deluxe. The program that is included with a digital camera
is another way to view your pictures.
· Select the program for viewing photographs and open the program.
3. Click FILE, and Click OPEN.
4. Use the Pull-Down, "Look in" Menu and select the D Drive (D:) or whichever drive
is designated as your CD-ROM (sometimes this may be the E Drive (E:) on your
computer).
'~' NOTE
· Your CD-ROM Drive is designated with a small CD-ROM graphic Icon or a
cartoon representing the drive.
· The drives of your computer can be found under My Computer section of the Pull-
Down "Look in" Menu. Common Drives are the A Drive (floppy disc drive), the C
Drive (hard disc drive), the D Drive (CD-ROM Drive), and the E Drive (sometimes
CD-ROM Drive; sometimes an external drive, like a CD-ROM Writer, Zip, or Jazz
Drive).
5. Double-click on the photograph you wish to view.
Personal Property Listing
I Sewing Machine. Singer Model No. 4622A. $20.00
[ Location: Front Bedroom Upstairs Apartment, 23 South High St.
Corresponding Digital Photograph File: rO307895.jpg
I Miscellaneous Sewin Accoutrements. Including but not limi'~-ed to ~
[ needles, thread, fabric, notions, etc.
Location: Front Bedroom Upstairs Apartment, 23 South High St.
J~~l CorrespondingDigitalPhotographFile..rO307896.jpg
Chest. Three drawer wood chest. 40" tall, 27" wide, 16 1/2" deep. $25.00
Location: Front Bedroom Upstairs Apartment, 23 South High St.
I I. Corresponding Digital Photograph File: rO307897.jpg
L~. Worn suitcase made by Wheary. 21"x 14". -' ~
Location: Front Bedroom Upstairs Apartment, 23 South High St.
I ~ ~ ~ O~ous linen found 'm a suitcase. - ~
~m ~ ~p~m~ 23 So. th High st.
rr~k~~ ~n~ with no h=~U~. 2V' ~I, 33" $5S.00
wide, 17" deep.
~irs Apartm~ 23 South High St.
outh. St. * 0.00
F le.. rO307902.jpg - ~
8 ~& Wood four-drawer nightstand. 28 1/2" tall, 23 1/2" wide, $35.00
I ~[ 14"deep.
I ~ I Location: Front Bedroom Upstairs Apartment, 23 South High St.
Corresponding Digital Photograph File: rO$O?90$.jpg
9 [~ ] Jewel. Wood chest two-drawer jewelry box. $2,00
]~ [ Location: Front Bedroom Upstairs Apartment, 23 South High St.
Corresponding Digital Photograph File: rO307904.jpg
10 [/llll [ ~. Wood one drawer jewelry box. $2.00
[~ ] Location: Front Bedroom Upstairs Apartment, 23 South High St.
Corresponding Digital Photograph File: rO307904.jpg
11 [~ [ ~. Lot of costume jewelry found in the two jewelry $8.00
Ill I bo~es.
[//I [ Location: Front Bedroom Upstairs Apartment, 23 South High St.
12 ] ~ /~ll I ~. lhr~ P~ece Jaguar cloth luggage set. $20.00
[~irs Apartm~t, 23 South HighSt.
13 [~~ G )E Light and Easy iron. $3.00
[ l[~~ 23 south High st.
[[~!l CorrespondingDigitalPhotographFile:rO307907.jpg -
14 [ [ Clothing. Miscellaneous clothing located in the closet. $2.00
[ I .oom :3 So.u St.
15 [ ~ items local-- $6.00
["~irs Apartm~ 23 South High St.
~~CorrespondingDigitalPhotographFile..rO307896.jpg-
~t Stacking six shelved, one drawer-shelving unit. 83" $8.00
tall, 14 1/2" wide.
Location: Front Bedroom Upstairs Apartment, 23 South High St.
Corresponding Digital Photograph File: rO307909.jpg
Linens. Selection of towels, sheets, and blankets. -- $3.00
Location: Hallway Closet #1 Upstairs Apartment, 23 South High St.
Corresponding Digital Photograph File: rO307910dpg
Cleaning Supplies. Selection of household cleaners. $4.00
Location: Hallway Closet #1 Upstairs Apartment, 23 South High St.
Corresponding Digital Photograph File: r0379I 1.jpg
]~. One-piece washer/dryer combination. Frigidaire $150.00
Location: Bathroom # 1 Upstairs Apartment, 23 South High St.
Scale. Health-O-Met~ weighing scale. -- $15.00
L~airs Apartmen~ 23 South High St.
$ .00
~irs ^partm~ 2~ South mghSt.
22 I[~~ IRug' Bathmat rug' 48" x 32"' $1.00
I I~tg~i~i'~ I Location: Bathroom #1 Upstairs Apartment, 23 South High St.
23 [ ~ I I I Kitchen Items. Miscellaneous kitchen utensils, glassware, di~"h"es, $'"~-'-~5.00
] ~ ! III I silverware, plastic containers, pans, pots, mixing bowls, bottles, jars,
I~ I etc. found in cupboards, drawers, on cabinets, and built-in lazy
I ~ I Lo~tion: Kitchen Upstairs ^pmment, 23 South High St.
I~~'i I Corresponding Digital Photograph Files: r0307916 -
rO$O7929.jpg, & r0507939 - rO307942.jpg, rO$O7961.jpg
24 I~ I ~' Selection of cleaning supplies found under sink $25.00
I~ I and wrapping supplies and bagging in drawers.
I~ I Location: Kitchen Upstairs Apartment, 23 South High St.
I~ I Corresponding Digital Photograph Files: r0307950 - rO307952.jpg
I ..... ~---ImrO$Or°g$-~O$Or944'~p~
25 I ] Flatwa~-e. Two se~s ofsilverplate flatware. One sa is Oneida, the $35.00
I~ I other s~t is uric.
I~ I Location: Kitchen Upstairs Apartment, 23 South High St.
Corresponding Digital Photograph Files: r0307955 & rO$O7954.jpg
26 Bell Jars. Collection Bell and Mason Fruit jars. $30.00
I~[i]! ~ I Location: Kitchen Upstairs Apartment, 23 South High St.
27 $55.00
I~!~l/~~des hangin~adder rack and "S"
I~~11 ~ hangers.
I [~ai~ ^pm~ent, 23South High st.
28 $11t.00
I ~ I ~~s ^p~tm~t, 23South High St.
llliq ~307946'jpg
29 I~o sh'ce ~octor Silex toaster. $4.00
I ~~8',l~irs ^pmment, 23South High St.
Ii [CorrespondingDigitalPhotographFile:rO$Or948.jpg
30 Grill. George Forman Lean Mean Fat Grilling machine. $13.00
Location: Kitchen Upstairs Apartment, 23 South High St.
Corresponding Digital Photograph File: rO307949.jpg
31 Telephone. Telephone by Cartis. $7.00
Location: Kitchen Upstairs Apartment, 23 South High St.
Corresponding Digital Photograph File: rO307950.jpg
32 Microwave. Whirlpool microwave. Model #MH6140XKQ. $35.00
Location: Kitchen Upstairs Apartment' 23 South High St.
Corresponding Digital Photograph File: rO307951.jpg
33 Oven. Whirlpool oven, super capacity 465. $70.00
Location: Kitchen Upstairs Apartment' 23 South High St.
Corresponding Digital Photograph Files: rO307952.jpg
34 Dishwasher. Whirlpool dishwasher. Model #DU890SWKQO. $85.00
Location: Kitchen Upstairs Apartment, 23 South High St.
Corresponding Digital Photograph File: rO307953.jpg
35 Refi'igera.tor. Whirlpool refrigerator. Model # ETSCHKXKQO. $120.00
Location: Kitchen Upstairs Apartment, 23 South High St.
Corresponding Digital Photograph File: rO307954.jpg
36 Washboard. Vintage wood and glass washboard by Atlantic. $24.00
Location: Kitchen Upstairs Apartment, 23 Sou~ High St.
i Corresponding Digital Photograph File: rO307956.jpg
37 Bread Machine. Bread and Dough Maker. Westbend, traditional $18.00
style. .
Location: Kitchen Upstairs Apartment, 23 South High St.
Corresponding Digital Photograph File: rO307960.jpg
38 Juicer. Krups juicer. ' $4.00
Location: Kitchen Upstairs Apartment, 23 South High St.
Corresponding Digital Photograph Files: rO307962.jpg
39 ~. Deep frying Fry Daddy. ' $0.25
Location: Kitchen Upstairs Apartment, 23 South High St.
Corresponding Digital Photograph File: rO307963.jpg
40 Crock-Pot. Westbond crock pot, oval. ' $10.00
Location: Kitchen Upstairs Apartment, 23 South High St.
Corresj~onding Digital Photograph File: rO307964.jpg
41 Stereo. Sanyo Stereo am/fin cassette recorder. ' $20.00
Location: Dining Room Upstairs Aparlment, 23 South High St.
Corresponding Digital Photograph File: rO307966.jpg
42 Wash Bucket/Tub. Vintage wash basin with lid. ' $40.00
Location: Dining Room Upstairs Apartment, 23 South High St.
Corresponding Digital Photograph File: rO $ O 796 7.jpg
43 ~-- $13.00
Location: Dining Room Upstairs Apartment, 23 South High St
Corresponding Digital Photograph File: rO307968.jpg
10
44 [ ~ ] Scale. Vintage Universal Household scale. $10.00
] ~l~ ] Location: Dining Room Upstairs Apartment, 23 South High St.
45 | [7/'~?; ~i,~%¢! [ Painting. Miniature painting of the LaUghlin Mill, Newville, PA.
$50.00
] [~,:'.~'~"~.~ ~l [ Signed, "Judy".
' '~' '-'"--~---- '] ['~ ~'l [ Location: Dining Room Upstairs Apartment, 23 South High St.
,,
46 [~ [ Cake Stand. Glass cake stand with lid. 14" tan, 15" wide. $6.00
[~ ] Location: Dining Room Upstairs Apartment, 23 South High St.
47 ]~ [~y__dov. etaited. .Two_drawer $145.00
[~ [over one drawer over two door. Loc~ and Hardware original.
]~ ILocations Apartm~t, 23 South High St.
48 $2O.0O
{ ~llllr~p lr~ Apmment, 23 South High St.
49 $3.00
I ~~u stak~ Apmment, 23So~th High St.
50 I~1 Kitch~~~ $6.00
[~ [containers~asures, etc.found in the secver.
[~pstaks Apartmenh 23 South High St.
Corresponding Digital Photograph Files: r0307977 & rO307978.jpg
11
51 Coat Rack. Oak coat rack with shelf. 6 1/2" tall, 28" wide, 7" deep. $18.00
Location: Dining Room Upstairs Apartment, 23 South High St.
Corresponding Digital Photograph File: rO307979.jpg
52 Ches___.___t Wood chest with five drawers. Contemporary green paint. $40.00
Location: Dining Room Upstairs Apartment, 23 South High St.
Corresponding Digital Photograph File: rO307980.jpg
53 Cabinet. Curio cabinet. Wood and gl~ss, one door on wood wheels. $250.00
58 1/4" tall, 36" wide, 16 1/2" deep.
Location: Dining Room Upstairs Apartment, 23 South High St.
Corresponding Digital Photograph File: rO307981.jpg
54 Dishes. Set of Grindley china (one place setting plus serving). $35.00
Antique pattern. Set includes one plate, lunch plate, bread plate,
salad plate, cup, saucer, gravy boat, and undertray.
Location: Dining Room Upstairs Aparlment, 23 South High St.
Corresponding Digital Photograph Files: r0307982 &rO307983.jpg
55 I Dishes. One Hanley, England cup and saucer. Marked DUdson $8.00
Wilcox & Till, Ltd.
Location: Dining Room Upstairs Apartment, 23 South High St.
Corresponding Digital Photograph File: rO307986.jpg
56 Dishes. Serving for eight including serving pieces. Stratwood $55.00
collection, Shakespeare Country.
Location: Dining Room Upstairs Apartment, 23 South High St.
Corresponding Digital Photograph File: rO307987.jpg
57 Glass. Pink depression glass creamer and covered sugar. $17.00
Location: Dining Room Upstairs Apartment, 23 South High St.
Corresponding Digital Photograph File: rO307988.jpg
12
58 ~ ~. Selection of miniature Japan figurines. $8.00
[/ ~ [ Location: Dining Room Upstairs Apartment, 23 South High St.
I Corresponding Digital Photograph Files: r0307889- rO307891.jpg
59 Crock. Blue six-gallon stenciled ES&B New Brighton, PA, with $65.00
l ~ Corresponding Digital Photograph File: rO307992.jpg
60 I~ I Basket. Longaberger berry basket signed, "SMO 1990". 15" tall with $30.00
I I hana e, iS 3/4"
]~ [ Location: Dining Room Upstairs Apartment, 23 South High St.
Corresponding Digital Photograph Files: r0307994 & rO30799~g
61 I~ [ Table. Oak drop leaf dining Room table. Has one extra leaf. 29 1/2 $40.00-
I I t l,,4",dde, 43"
I~ I Location: Dining Room Upstairs Apartment, 23 South High St.
Corresponding Digital Photograph File: rO307996.jpg
62 S~~ [ Dining Room Chairs. Set of six ch~. Cloth seats. Fair Condition. $60.00
[/~ [ Location: Dining Room Upstairs Apartment, 23 South High St.
Corresponding Digital Photograph File: rO307997.jpg
63 [ [ Chair. Tall drafting chair on wheels. Contemporary. 47" tall. $10.00
I~-~ .~ [ Location: Dining Room Upstairs Apartment, 23 South Hif, h St.
64 I~ / IClothes Line. Contemporary clothesline. $5.00
I~~ ]Location: Deck Outside Apartment, 23 South High St.
13
65 [ ~ ] Barrel. Wood barrel with lid. 23" tall. $10.00
[ ~ [ Location: Living Room Upstairs Apartment, 23 South High St.
66 Television. Panasonic Omnivision television, 20 . -- ~ ~
]lam I Location: Living Room Upstairs Aparlment, 23 South High St.
l Corres£onding Digital Photograph File: rO308OOO.jpg
67 [ I Television Stand. Particle board contemporary television stand. ' $10.00
I 1 2~" t~ll, 29 m",~de.
I ~irs Apartment, 23 South High St.
69 I~ I ~tereo~ disc changer. Model #RS1285. --'~ ~
I /~l~irs ^pmmcnt, 23 South mgh St.
70 I~. ~:_..mnxo_r. 22" tall,35" wide. --'"-'-"-~
[~m Up~ Apartment, 23 South ~gh St. :
71 I ~ C I~__ug~~ o~ ~i~e~rug. 4O"x27". ~ ~
I ~ ~~~m t,~3 South High St.
Location: Living Room Upsta~ Apartment, 23 South Hie, h St $5.00
14
73 Stroller. Vinyl child's doll's stroller. $15.00
Location: Living Room Upstairs Apartment, 23 South High St.
Corresponding Digital Photograph File: rO308005.jpg
74 ~ Coat Tree. Oak coat tree. '65" tall. $25.00
Location: Living Room Upstairs Apartment, 23 South High St.
Corresponding Digital Photograph File: rO308OO4.jpg
75 Coffee Table. Oak oval coffee table with drawer. 16" tall, 38" wide, $30.00
24 1/2" deep.
Location: Living Room Upstairs Apartment, 23 South High St.
Corresponding Digital Photograph File: rO308OO8.jpg
76 Plush Seating. Set of plush furniture in plaid fabric, including two $55.00
wingback chairs and one settee.
Location: Living Room Upstairs Apartment, 23 South High St.
Corresponding Digital Photograph Files: r0308010 & r0308011.jpg
77 St. SLqpstool. Wood stepstool. 9" tall, 17" wide, 9 1/4" deep. $'"'-~20.00
Location: Living Room Upstairs Apartment, 23 South High St.
Corresponding Digital Photograph File: rO308014.jpg
78 L___~.g. Ceramic table lamp. 29" tall. $5.0---'---'-'~
Location: Living Room Upstairs Apartment, 23 South High St.
Corresponding Digital Photograph File: rO308OO6.jpg
15
79 [ l~ ~ End Table. Oak end table. 21"tall, 22 1/2" deep. $20.00
{ ~ [ Location: Living Room Upstairs Apartment, 23 South High St.
80 Hardware. Vintage door hardware including knobs, keys, locks, and $15.00
[~~ I Location: Living Room Upstairs Apartment, 23 South High St.
Corresponding Digital Photograph File: rO308OO9.jpg _
S 1 I~ I Ru~. Contemporary green area rug. 72"x 107". - $7.00
[~ [ Location: Living Room Upstairs Apartment, 23 South High St.
82 I~' tall,38" wide, 19" deep.- $6.00
I~~p sApartxnent, 23 South High St.'
83 I~us_f?mexl. photographs. $4.00
J~' ar~m~t, 23 South High St.
Corre~ona~ng Digital Photograph File: rO$O8Ol $.jpg
s4 l i~~~, $~2.0-----~
I ~ 1 24' wide, 9" d~p. -
I ~ I ~~ ^~,,m~.,~ Sou, ~,~, st.
7
ss I ~~~. $~o.oo
I ~~
i Corresponding Digital Photograph File: r0308017.jpg
16
86 ] I Print. Framed ps:alt of the Laughlin Mill by K. Maxwell # 169/250, $25.00
I ~ii~ii~ 1 I copyright 2000. 24" x 20".
I I Location: Living Room Upstairs Apartment, 23 South High St.
87 ~ Print. Framed print ofNewville Carlisl,e, Trol],ey 1910 by K. $25.00
I l~~ I M~,,wen # 24/250, Copyright 2001.23 x 19.
I l~;~ [ I~o~ation: I~iving ~,oom upstaks ^pmment, 23 South High St.
88 I[~[l[~~t:') cool MistHumidifier. $5.00
I ~~~ ~ ~p~.-tment, 23South ~-Iigh St.
m~'t.
~9I ~ I ~~v~;~;;~;:;7~;?~: ~_3 sou~ ~h st. ,~.0o
[ ~par, m=t, 23 South High St.
91 I I ~ ~ founa in desk. $10.00
4~lllllll' ~~t_ : 23 Sou.th High.S:.
92 [~2AD-514 answering machine. ~ $5.00
17
94
95
96
97
98
99
Bookcase. Contemporary particle board, three shelves. 40" tall, 22
1/2" wide, 10" deep.
Location: Living Room Upstairs Apartment, 23 South High St.
Corresponding Digital Photograph File: rO308027.jpg
Books. Collection of books including crafts, home repair, and
financial planning.
Location: Living Room Upstairs Apartment, 23 South High St.
Corresponding Digital Photograph File: rO308027.jpg
~tainer. Contemporary plastic six drawer container on
wheels. 27" tall, 21" wide, I5" deep.
Location: Living Room Upstairs Aparlment, 23 South High St.
Corresponding Digital Photograph File: rO308025.jpg
Music. Selection of CDs and records.
Location: Hallway Closet//2 Upstairs Apartment, 23 South High St.
Corresponding Digital Photograph File: rO308029.jpg &
rO308033.jpg
~.~_~. Vintage wood drying rack.
Location: Hallway Closet #2 Upstairs Apartment, 23 South High St.
Corresponding Digital Photograph File: r0308031.jpg
TV Tables. Set of four oak TV tables plus carrier.
Location: Hallway Closet #2 Upstairs Apartment, 23 South High St.
Corresponding Digital Photograph File: rO308032.jpg
$45.00
$20.00
$15.00
$15.00
$20.00
18
100 [ [ ~ [ Shelving Unit. Wood, three shelves storage container. 48" tall, 7 SS.O0
I / ~i ] 1/2" wide, 7" deep.
[ ~ [ Location: Hallway Closet #2 Upstairs Apartment, 23 South High St.
101 ~ ~ Frames & Mirrors. Miscellaneous contemporary fi.ames and mirrors. $10.00
102 ~ ~. Sele~ion of VCR videotapes. $4.00
I~ | Location: Hallway Closet #2 Upstairs apartment, 23 South High St.
103 ~ ~Purses. Selection ofmiscellaneous purses. ' ' $6.00
L°cati°n~PL'~' s Apartm~ 23~~ens-- South High St.
104
$4.00
I ~~ I ~~ 2, South High st.
105 II ~ ~ ~lastic confiners with lids. $8.00
I ~ I ~~,~ ^~ 2t, ~ South High st.
IJ
106 [i ~ I ~seellaneous toiletries. $3.00
I ll~;,-~'South High st.
~i~ Corresponding Digital Photograph File' r050803§ - rO3OSO$7.jpg
107
I~s ^p~t~2~ So~th Hi~ st. $~0.00
19
108 ~ Linens. Selection of towels and linens. $4.00
I I ~on: Baflu'oom #2 Upstairs Apartment, 23 South High St.
Iii Corresponding Digital Photograph File: rO308041.jpg
109 Trunk. Vintage steamer trunk with clothes, four drawer. $50.00
[~ [ Location: Bedroom #2 Upstairs Apartment, 23 South High St.
Corresponding Digital Photograph File: rO308044.jpg
110 I[ ~ Maple one drawer nightstand. 28" tall, 16" wide, 14" $20.00
[~!~ { Location: Bedroom #2 Upstairs Apartment, 23 South High St.
'111 I I Bed. Oak double bed headboard. 50" tall. '
]~ [ Location: Bedroom #2 Upstairs Apartment, 23 South High St. $25.00
~ i! Corresponding Digital Photograph File: rO308049.jpg
112 ]l~ ]~~swalk SI Proform Personal Trainer. .j~vg $165.00
I l~~,~ avmm~t 23South High st.
113 ] [Mirror. Oak mirror. 49" x 13 1/4". ' $15.00
114 ~1/ ~ $60.00
I ~~ upst,~s ~pm~t,23Somh High St.
115 I~ IDVD/VCR. Symphonic WFS02 DVD/VCR ~ $70.00
I ~ I ~~ 23south mgh st.
I~I CorrespondingDigitalPhotographFile:rO$O8043.jpg
2O
116 Lamp. Aqua ball jar lamp. 17'* tall. $4.00
Location: Bedroom #2 Upstairs Apartment, 23 South High St.
Corresponding Digital Photograph File: rO308046.jpg
117 Clock Radio. General Electric (GE) AM/FM clock radio. ~ $3.0'-----~
Location: Bedroom #2 Upstairs Apartment, 23 South High St.
Corresponding Digital Photograph File: rO308047.jpg
118 Humidifier. Older model. $0.50
Location: BeAroom #2 Upstairs Apartment, 23 South High St.
Corresponding Digital Photograph File: r0308051.jpg
119 Chest. Empire maple chest with four drawers and misc~llanenus $275.00
clothes. 47 1/2" tall, 43" wide,, 21 1/2" deep.
Location: Bedroom #2 Upstairs Apartment, 23 South High St.
Corresponding Digital Photograph File: rO308056.jpg
i20 Lamp. Brass floor lamp. 46" tall. $10.00
Location: Bedroom #2 Upstairs Apartment, 23 South High St.
Corresponding Digital Photograph File: rO308055.jpg
121 ~. Select/on of miscellaneous clothes and shoes. $3.00
Location: Bedroom Closet #2 Upstairs Apartment, 23 South High
St.
Corresponding Digital Photograph Files: r0308058 & rO308059.jpg
21
122 ~ Jew_g_W_g~. Lot of costume jewelry. $22.00
[l~ [ Location: Bedroom #2 Upsta/rs Apartment, 23 South High St.
l I Corresponding Digital Photograph File: rO308057.jpg
123 I~~~[ ~-- *60.00
[~ I Location: Attic Upstairs Apartment, 23 South High St.
~lC°rresp°ndingDigitalPh°tographFile:rO3OSO60.jpg
124 ~___.~__~_g. Off painting by B. Pencock. 28 1/2" x 25 1/2" fi~amed. $20.00
I[~ I Location: Attic Upstairs Apartment, 23 South High St.
125 [~~llm~l_ I ~ l~aa~Ix~ ~s of Christmas decorations. $25.00
I / ~- t I~h Apmmont, 23 South High St.
126 I ]~x oimlscenaneous ~wmg patterns. -- $15.00
ISillilY' s Apartm~t, 23 South-I-iigh St.
127 I l~ I _Pictures.Boxes ofpictures~ $8.00
I ~~p '~a ~p~ t, 23 South X-ngh st.
I Corresponding Digital Photograph Files: r0308~62 -rO3OSO71.jpg
22
128 ~ Containers. Several plastic storage containers. $4.00
[~ Location: Attic Upstairs Apartment, 23 South High St.
I Corr~ng Digital Photograph Filer:O308074.jpg
129 ~- Clothes. Boxes ofclothing~
~-~mtion: Attic Upstairs Apartment, 23 South High St. $10.00
"" ~ ' i Corresponding Digital Photograph File: rO3080656.jpg
130 I~ Air Conditioner. Frigidaire Gallery Whisper Cool 6000 BTU air $50.00
[~ conditioner.
[~ Location: Attic Upstairs Apartment, 23 South High St.
l Corresponding Digital Photograph File: rO$OSO75.jpg
131 ~ Cabinet. Rubbermaid bee standing cabinet. 66" tall, 24" wide, 15" $35.00
Ideep.
;~ ~r .~.~,~ Location: Attic Upstairs Apartment, 23 South Hig, h St.
132 Fax Machine. Sharp UX-P100 Plain Paper Facsimile. $24.00
Location: Front Office, 23 South High St.
l C~~igital Photograph File: rO3080076.jpg
I Wi ook Notebook computer. $350.00
] ~ Location: Front Office, 23 South High St.
[IC°rresp°ndingDigitalPh°t°graphFile:rO308077.jPg
134 Printer. Brother HL- 1650 Printer~ $175.00
I~ Location: Front Office, 23 South High St.
Corresponding Digital Photograph File: rO308078.jpg
23
135 ~ ~. Wilson Jones A900 paper shredder. $50.00
I~ [ Location: Front Office, 23 South High St.
Corresponding Digital Photograph File: rO308079.jpg
136 I ~lk~ Bookcase. Wood bookcase. 25" tall, 25 1/2" wide, 15"~eep. $20.0~
] ~ [ Location: Front Office, 23 South High St.
~l Corresponding Digital Photo~aph File.' rO308080.jpg
137 Computer. Compaq Desk Pro with Pentim processor. $100.00
[~i~ [ [ Location: Front Office, 23 South High St.
Corresponding Digital Photograph File: rO3088081.jpg
138 [....., ~,~-~.,..,~-~ I Frinier. Hewlett Packard 660C Deskjet ~iuter. $75.00
ocafion: Front Office, 23 South High St.
139 ~
$15.00
[ /~~- ~-~outh High St.~ Corresponding Distal Photograph File.'rO308083.jpg
s 6.00
I l/ii~ront office, 23 South High st.
. . . . : .'
Corresponding Digital Photograph -File: rO308085.jpg
24
141 ~ Chairs. Two modem plastic office chairs. $20.00-
[~ ] Location: Front Office, 23 South High St.
Corresponding Dig'~al Photograph File: rO308084.jpg
142 ]................ [ H~t_~. PoF~able Westinghouse heater. ' $25.00
Location: Middle Office, 23 South High St.
II J Corresponding Digital Photograph File: rO$O8086.jpg
143 [~ [ File Cabinet. Two-drawer metal file cabinet. $8.00
I~ I ro~tion: Mi~e Office, 23 South High St.
I Corresponding Digital Photograph File: rO308087.jpg
144 ~ Stereo. Kenwood Multiple CD player, CD-204, MCS S~es Toner, $100.00
[~ I cassette player, and turn table.
[~ [ Location: Middle Office, 23 South High St.
145 [~~~a eand pl~ood six drawer desk. 29 1/2" $20.00
[ llJlll~~2" d~ep.~
[~ MiddleOffice, 23 SouthHighSt.
$30.00
[/ I ~:~ddle Office, 23 South High St.
! Corresponding Digital Photograph File: rO308ogo.jpg
25
147 ~ Printer. Brother HL-2460N printer. $150.00
[~ [ Location: Middle Office, 23 South High St.
C~ing Digital Photo~ File: rO308091.jpg
148 Computer. AMD Duron processor, 1GHz, 120 MB RAM. $i25.00
I I:~ [] I ~o~on: Mi~e o~ce, 23 South High St.
~~ l Corresponding Digital Photograph Files: r0308092 - rO308094.jpg
i ,
149 I Calculator. Sharp EL'1197G el'ectric calculator. $5.00
I ~i~: I Lo~tion: mad~e or, ce, 23 South High St.
Corresponding Digital Photograph File: rO$O8142.jpg
1'50 I '"'-',~_~- ~11 D~k- Contempo~y particle board desk. 30 1/2"tall, 60"wide, 30" $10.00
'~. deep.
] I Location: Mi&tle Office, 23 South High St.
IiI Corresportd~gDigitalPhotographFile:rO$OSOg$.jpg
151 I ~ IFileCabin~ F°Ur-drawer metal file cabinet. ' $10.00
] ~ ILocation: Middle Office, 23 South High St.
I52 . Smith Corona Spellmate typewriter. $I0.00
I ~i~ I [o~tion: Midd~ oaice, 23 South High st.
I Corresponding Digital Photograph File: rO$O8097.jpg
26
153 ~'~ !~ : Telephone. General Electric (GE) 900 MHz cordless telephone. $9.00
Corresponding Digital Photograph File: rO308099.jpg
154 Chairs. Six plastic shell contemporary chairs. $36.00
Location: Office, 21 & 23 South High St.
Corresponding Digital Photograph File: rO3081Ol.jpg
155 Chair.____ss. Six plastic and plush adjustable chairs with arms. Eight ~ $100.'-'--~-
without arms.
Location: Office, 21 & 23 South High St.
Corresponding Digital Photograph File: rO308102.jpg
156 Chair. C~ay offi~ chair with arms. $15.00
Location: Middle Office, 23 South High St.
Corresponding Digital Photograph File: rO308Og~.jpg
157 Bookcase. Oak bookcase, five shelves. 72" tall, 48" wide, 13" de~. $45.00
Location: Middle Office, 23 South High St.
Corresponding Digital Photograph File: r0308100.jpg
158 Snowblower. Ariens ST724 snow blower. $75.00
Location: Garage 21 South High St.
Corresponding Digital Photograph File: r0308106 & r0308107.jpg
27
159 V~~ Bi~cl~. Two female bicycle in poor condition. Boss & Tourist V. $5.00
Ill~ I Location: Garage 21 South High St.
C~tng Digital Photo~aph File: rO308103.jpg
160 I~~.! I Picnic Table. Red wood picnic table with two benches. ~-- $8.00
I~ I Location: a~ge 2~ South High St.
Corresponding Digital Photograph File: rO3081OS.jpg
~6~ I~l ~m~- $7.00
[~ I hoes, shovel, trimmer, rake, hoses.
II~]~ ~~ ] Location: Garage 21 South High St.
I Corresponding Digital Photograph File: rO308108.jpg
162 I~ I Tiller. lVIantl.q 7222-02-02 gas powered filler. $160.00
[/ I Location: Garage 21 South High St.
163 ] [~[l~ll[ ] Ea~er. mack and Decker electric edger. $45.00
Iil I~on: Garage 21 South High St.
[~: Garage 21 South High St.
~~C~igitalP~tographFiles:rO308112-rO$OSll4.jpg__
165 I ~~te cover. 301/4" diameter. $35.00
I~~ t~~ 2~South High st.
28
166 -[--' ~ Office ~. Miscellaneous office supplies. $40.00
[ t~l[ ~-~o~: ~loset between offices 21& 23 South High St.
Iii Corresponding Digital Photograph Files: r0308116 & r0508117.jpg
167 ~ Table. Metal folding table with three chairs. $8.00
I ~ I Location: Kit°hen 2~ South High St.
I Corresponding Digital Photograph File: r0308118.jpg
168 [[~ [ Refi:igerator. Whirlpool ret~ig~ator. Model #ET18NKXJW0. $200.00
I~ [ Location: Kitchen 21 South High St.
II. Corresponding Digital Photograph File: r0508119.jpg
169 [~~ I Microwave. Panasonic small microwave. $35.00
]~ ] Location: Kitchen 21 South High St.
170
I'~ matware. Mtscenaneous tlatware. $2.00
]I ~ ~.' Kitchen 21 SouthHigh St.
J~lCOrrespOt~dingDigitalPhOtOgraphFile:rO308123'jpg
171 ~ I Dishes. Miscellaneous modem dishes and mugs. $2.00
I ~~. Kitchen 21 South High St. -
172 I~~mg supplies and Linens. $3.00
I~ ~ 21 South High St. -
~lCorresponding Digital Photograph File: rO308125.jpg
29
173 ~ Baker's Rack. Contemporary wire and wicker baker's rock. 52 1/2" $15.00
, ~ tall, 20 1/2" wide, 10 1/2" deep.
Location: Kitchen 21 South High St.
Corresponding Digital Photograph File: rO308128.jpg
174 Shelving Unit. Six shelves metal gray shelving unit. 59" tall, 30 1/2" $15.00
wide, 12 I/2" deep.
Location: Kitchen 21 South High St.
Corresponding Digital Photograph File: rO308129.jpg
175 Egg Basket. V'mtage orange wire egg basket. 10" tall, 14" diameter. $18.00
Location: Kitchen 21 South High St.
176 ~ Shelf. Wood knick-knack ladder shel'fwith d~orative items. $10.00
Location: Kitchen 21 South High St.
Corresponding Digital Photograph File: rO308132.jpg
I '
1'77 Picture. Wall mOunted wood board, Folk Art Sampler 1986. $6.00
Location: Kitchen 21 South High St. .
178 ~ ?=5"~ i M~,e~, '.cine Cabinet. Medicine cabinet with mirror. 16 1/4" tall, 12 $16.00
1/4 wide, 4 3/4" deep.
I !~ Location: Kitchen 21 South High St.
~ ~i'~~ I~? Corresponding Digital Photograph File: rO308130.ipg
i~] . Location: Kitchen 21 South High St.
Corresponding Digital Photograph File: rO308120.jpg
Location: Kitchen 21 South High St.
Corresponding Digital Photograph File: r030812 7.jpg
30
181 Printer Cartridge. Two new Brother TN-560 printer cartridges. $38.00
Location: Rear Office 21 South High St.
Corresponding Digital Photograph File: r0308133.jpg
182 Printer Cartridge. One new Brother DR-500 printer cartridge. $25.00
Location: Rear Office 21 South High St.
Corresponding Digital Photograph File: rO308133.jpg
-183 Printer Cartridge. One new Laser L~e LL-c4127X. $30.00
Location: Rear Office 21 South High St.
Corresponding Digital Photograph File: rO308133.jpg
184 Storage Cabinet. Two door metal storage cabinet by All Steel. 71" '$30.00
tall, 37 1/2" wide, 19 3/4" deep.
Location: Rear Office 21 South High St.
Corresponding Digital Photograph File: rO308134.jpg
185 Calculator. Texas Instruments TI-504sii electric calculator. $6.00
Location: Rear Office 21 South High St.
Corresponding Digital Photograph File: rO308139.jpg
186 Office Supplies. Miscellaneous office supplies. $35.00
Location: Rear Office 21 South High St.
Corresponding Digital Photograph Files: r0308136 - r0308138.jpg
31
187 File Cabinet. Wood pigeon hol~ vertical file holder. 61' tall, 14" $55.00
~ i wide, 12" deep.
Location: Rear Office 21 South High St.
Corresponding Digital Photograph File: rO 308135.jpg
188 .:::~.~ev_~ File Cabinets. Four metal four drawer file cabinets. $40.00
Location: Rear Office 21 South High St.
Corresponding Digital Photograph File: rO308140.jpg
189 Table. Folding metal table. $8.00
Location: Rear Office 21 South High St.
190 Calculator. Sharp EL- 1197iv electric calculat°r. $5.00
Location: Rear Office 21 South High St.
C~tng Digital Photograph File: rO308142.jpg
191 ~. Norstar. -- .... $30.00
Location: Rear Office 21 South High St.
Corresponding Digital Photograph File: rO308143.jpg
192 _-.~____Tgg. Top portion of a particle board desk with~ do-'~rs'~ ~(}"' $25.00
tall, 58" wide, 12" deep.
Ix>cation: Rear Office 21 South High St.
Corresponding Digital Photograph File: rO308144.jpg
193 Toner Cartridg0_. One new 100848 Toner Cartridge. $20.00
Location: Rear Office 21 South High St.
Corresponding Digital Photograph File: rO308145.jpg
32
-194 ~ ~. Metal and cardboard mail/paper holder. 36 1/2" tall, $20.00
I/ ~ I 37 1/2" wide, 12 1/2" deep.
I/ Ill I Location: Rear Office 21 South High St.
~l~C°rresp°ndingDigitalPh°t°graphFile:rO$O8146.jPg
195 'l i ~<~ [ Desk. Particle board and metal sm-drawer desk. 29"tall, 60" wide, $15.00
[~ [ 30" deep. Poor condition.
[~ I Location: Rear Office 21 South High St.
l Corresponding Digital Photograph File: rO308147.jpg
196 I~ [ Dividers. Set of four screen cubicle dividers. Each 78" tall, 43" $25.00
i l/~i i ~d---~--.
I l/l~ I Lo~ation: R~r Office 21 Sore High St.
Corresponding Digital Photograph File: rO308149.j£g
197 I~ [ Printer. mwlett Packard Laser Jet printer. $200.00
I~ I Lo~tion: Un Office 21 South High St.
Corres'ponding Digital Photograph File: rO308I SO.jpg
198 Monitor. Micron monitor. $20.00
I I st'
199 Computer. AMD Athlon XP 1700+ computer. $125.00
I ~~?1 1 Loca. on: un Of~ce 21 South High St.
Photograph File: rO308151.jpg
200 [/~l~ard cab'm~ wi'th miscellaneous $45.00
I/l/l~l [ office supplies.
I /~i~l~. ~a~ o~ 21South mghSt.
Corresponding Digital Photograph File: rO308152.jpg
33
201 Com~ut~. Optiquest Monitor, AMD Duron processor. $125.00
Location: Main Office 21 South High St.
Corresponding Digital Photograph Files: r0308154 & rO 3 0815 5.jpg
202 I~ I Work Stations. Total of four free form particleboard contemporary $160.00
I~ ] workstations with dividers.
I~ I Location: Main Office 21 South High St.
Corresponding Digital Photograph Files: r0308156 & rO308157.jpg
203 [~ [ Com~. AMD Dm'on computer. $125.00
Iill// I Location: Main Office 21 South High St.
I ~! l Corresponding Digital Photograph Files: r0308158 & rO308159.jpg
204 ] ~ I ;Felephone. Norstar. ' $30.00
[ I~ I Location: Main Office 21 South High St.
_Ill, Corresponding Digital Photograph File: rO308153.jpg
205 I~~~ I C~ut~. AMD Duron Computer. $125.00
Ill~i~l I Lo~tion: mia Office 21 South High St.
C~ng Digital Photograph Files: r0308161 & rO308162.jpg
206 Computer. AMD Duron Computer. '$125.00
Location: Main Office 21 South High St.
Corresponding Digital Photograph File: r0308163.jpg
34
207 I ~/ll/l~ I Telephone. Norstar. $30.00
I ~ I Location: Main Office 21 South High St.
209 [ i!:iT~i~[i~il / ~- ' upr'gh . $15.00
] ~:.~2~-Z~[~I / Location: Waiting & Reception Area 21 South High St.
iii~ '!'ii Corresponding Digital Photograph File: rO308165.jpg
210 ' ] ~ 1~ Credit Card Machine. Omni 3200 credit card machine. $200.00
I ~ I I~omion: waiting & }~ecept~on Area 2~ South High st.
ms.00
I~~eption Area 21 South High St.
~ calculator.I ~][ ll~ml~~° atp '119L 7m' electricC°rresp°nd/ng Digital Photograph File: rO308167.jpg
212
$5.O0
I lm~ffi~eception Area 21 so~th High st.
J~lCOrreSpOndingDigitalPhOtOgraphFile:rO$OS169'jpg
35
213 Telephone. Nursiar. $45.00
Location: Waiting & Reception Area 21 South High St.
Corresponding Digital Photograph File: r0308170.jpg
214 //lit Rece}pt Printer. Epson electric receipt printer. $125.00
Location: Waiting & Reception Area 21 South High St.
Corresponding Digital Photograph File: r0308172.jpg
215 , ~--m~ Counter. Particle board contemporary receptionist counter with four $80.00
~ ' ~ ~-,~ file drawers. 43 1/2" tall, 80" wide, 30" deep.
Location: Waiting & Reception Area 21 South High St.
.~.. ,~ Corresponding Digital Photograph File: r0308171.jpg
Total Estate Fair Market Value $8,045.75
36
APPRAISAL SUMMARY (COPY)
It is in my opinion, that, as of this 31 st day of March 2003, the Fair Market Value of the
personal property of Rebecca S. Clugston on d.o.d. February 04, 2003:
(Eight Thousand and Forty Five Dollars and Seventy Five Cents)
($8,045.75)
IBIS APPRAISAL
<7 SERVICES
Ta-L-/~)ncv C]A.P.P./
The report must be read in its entiretb The Appraisal Summary ONL Y is
not the appraisal report.
37
Appraisal References
Brickers, Chuck E. Auction. 93 Texaco Rd. Mechanicsburg, PA 17050
DeHart's Auction Services & Used Furniture. 1554 Holly Pike Carlisle, PA 17013
e]~a¥, www.ebay.com
Epinons. www.epinions.com
Gottshall, Jr., Roy Auctions. 113 Forge Rd. Boiling Springs, PA 17007
Greenacres4u. http://www, greenacres4u.com/PowerO/o20EquipmentJ724_ariens.htm
F. Lone¥, C.A.P.P, L.P.I. - 2003. Personal Communication
K. Lone¥ - 2003. Personal Communication
Potteiger, Frank D. Auction Services. 229 Petersburg Rd. Carlisle, PA 17013
Replacements. www.replacements.com
Rowe's Auction Service. 2505 Ritner Hwy. Carlisle, PA 17013
York Town Auction, Inc. 1625 Haviland Rd., York, PA 17404
38
Statement of Qualifications
Alyssa L. Loney, C.A.P.P.
Professional Designations and Certifications
C.A.P.P. - Certified Appraiser of Personal Property designation earned through course work
and classes provided by the Institute of Appraisal of Personal Property.
Archaeological Resources Protection Act - Certified to conduct investigations and damage
assessment that pertains to violations of the United States federal, state, and local laws
pertaining to archaeological sites and cultural properties. Including by not limited to the
Archaeological Resources Protection Act of 1979, National Historic Preservation Act of
1966, the Native American Graves Protection and Repatriation Act and the American
Antiquities Act of 1906.
Professional Accomplishments
~ State Historical and Underwater Archaeologist for the State of Louisiana.
· - Attended the Conservation of Indian Artifacts Symposium sponsored by the Smithsonian
Institution and the Tunica-Biloxi Indian Reservation, Marksville, Louisiana.
· Director of the West Virginia University Historical Costume Museum.
· Research Archaeologist/Artifact Instructor for CADW (Welsh Historic Monuments)/
University of York, England.
~ Research and Preservation Specialist for the Maryland Historical Trust.
· ' Presented and published works for national and international organizations including the
Society for Historical Archaeology, Middle-Atlantic Archaeology Conference, Southeastern
Archaeological Conference, Louisiana Archaeological Society, and the Maryland Historical
Trust.
Education
B.Sc.
M.A.
C.A.P.P.
A.R.P.A.
S.B.D.C.
Historical Textiles and Clothing, 1992, West Virginia University, Morgantown,
West Virginia, United States.
Medieval Archaeology, 1995, University of York, York, England.
Certified Appraiser of Personal Property, 2001, Institute of Appraisal of Personal
Property, York, Pennsylvania, United States.
Certified to conduct investigations and damage assessment that pertains to
violations of the United States federal, state, and local laws pertaining to
archaeological sites and cultural properties.
First Step Entrepreneurial Series, 2001, Kutztown University of Pennsylvania,
Small Business Development Center.
Presently
Director and Founder of Ibis Appraisal Services. Member of Institute of Appraisal of Personal
Property, American Society of Appraisers, Appraisers Association of America, International
Society of Appraisers, and Professional Coin Grading Service.
Conducts extensive on-site appraisals, assessments, analyses, and authentication of personal and
cultural property. Operates on local, national, and international levels. Conducts research on all
objects considered personal and cultural property.
39
Assumptions and Limiting Conditions
The term "Fair Market Value", as used in this report, is defined as follows: The highest price an
item would bring if the sale occurred under normal market conditions providing
1. neither the buyer or seller is acting under duress,
2. the property has been exposed on the open market for a reasonable length of time,
3. both the buyer and the seller are aware of the potential assets and defects,
4. no unusual circumstances are present.
This appraisal was based upon the following assumptions, limitations, and conditions:
1. The information contained in this report was gathered from sources considered reliable,
personal examination, research of authenticity and comparable sales and/or auction prices.
2. No responsibility is assumed for matters that are legal in nature, including, but not limited to:
the representation of others concerning the value, authenticity, condition, origin, or
provenance of an item appraised.
3. The appraiser assumed that a normal and careful examination of the property was sufficient
to determine its quality and condition and that no extraordinary examination procedures were
to be utilized, unless these were specially requested and the expenditure of funds therefore
authorized.
4. The appraiser's court attendance and expert testimony report, if required, are not included as
part of this report. The appraiser does have the right to refuse testimony.
THE UNDERSIGNED HEREBY CERTIFIES;
1. That I have no interest now, nor have I had an interest in the past, nor shall I
contemplate an interest 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 report.
3. That neither the employment to make this appraisal or compensation for doing so is
contingent upon the value of the property.
It is the firm belief of the appraiser that the information furnished in this appraisal report and the
conclusions drawn from this information are true and correct, but they are not guaranteed.
¢ PPRAISAL
RVICES
40
Kelley Blue Book Used Car Values Page 1 of 2
Blue Book Private Party Report
Pennsylvania - March 11,2003
1996 Jeep Grand Cherokee Limited Sport Utility 4D
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Engine: V8 5.2 Liter
Trans: Automatic
Drive: 4 Wheel Drive
Mileage: 94,133
Equipment
Air Conditioning
Power Steering
Power Windows
Power Door Locks
Tilt Wheel
Cruise Control
AM/FM Stereo Sun Roof
Cassette Roof Rack
Single Compact Disc Privacy Glass
ABS (4-Wheel) Alloy Wheels
Leather
Dual Power Seats
Consumer Rated Condition: Good
"Good" condition means that the vehicle is free of any major defects.
The paint, body and interior have only minor (if any) blemishes, and
there are no major mechanical problems. In states where rust is a
problem, this should be very minimal, and a deduction should be
made to correct it. The tires match and have substantial tread wear
left. A clean title history is assumed. A "good" vehicle will need some
reconditioning to be sold at retail; however major reconditioning
should be deducted from the value. Host recent model cars owned by
consumers fall into this category.
Private Party Value $8,270
Private Party value represents what you might expect to pay for a
used car when purchasing from a private party. It may also represent
the value you might expect to receive when selling your own used
car to another private party.
SCHEDULE F
JOINTLY-OWNED PROPERTY
ESTATE OF FILE NUMBER
Rebecca S. Clugston 21-03-0139
Joint Tenant (s):
NAME ADDRESS RELATIONSHIP TO
DECEDENT
A
B
C
Carey E. Hutchison
614 Church St, Apt. 2, Huntingdon, PA 16652
Daughter
Jointly-own :d property:
ITEM Lt~TqZER' DATE DESCRIPTION OF TOTAL DECD'S DOLLAR VALUE OF
NUMBER FOR MADE PROPERTY VALUE %INT. DECEDENT'S
JOINT JOINT OF ASSET INTEREST
TENANT
1 A 21-Apr-00 F&M Trust Bank $247.91 50% $123.96
cking acct: 33-30087
TOTAL (also on line 6, Recapitulation) $123.96
RE: REBECCA S. CLUGSTON
DATE OF DEATH 2-4-2003
ACCOUNT INFORMATION
X CHECKING
SAFE DEPOSIT
__SAVINGS __CERTIFICATE OF DEPOSIT
SHARES OF STOCK
DATE OPENED
ACCOUNT NUMBER 33-30087
ACCOUNT BALANCE AT DATE OF DEATH
4-21-2000 DATE CLOSED STILL ACTIVE
--0--
$247.91
$247.91
ACCRUED INTEREST
TOTAL ACCOUNT BALANCE
NAME(S) ON ACCOUNT
REGISTRATION OF ACCOUNT
REBECCA S. CLUGSTON OR CAREY E. HUTCHINSON
ACCOUNT INFORMATION
JOINT WITH SURVIVORSHIP
X
CHECKING
SAFE DEPOSIT
SAVINGS CERTIFICATE OF DEPOSIT
SHARES OF STOCK
DATE OPENED 7-16-2001 DATE CLOSED
ACCOUNT NUMBER 15-895
ACCOUNT BALANCE AT DATE OF DEATH $-0-
ACCRUED INTEREST NON-INTEREST BEARING ACCOUNT
TOTAL ACCOUNT BALANCE
NAME(S) ON ACCOUNT
REGISTRATION OF ACCOUNT
--0--
REBECCA S. CLUGSTON
INDIVIDUAL
STILL ACTIVE
SCHEDL E G
TANSFERS
ESTATE OF FILE NUMBER
Rebecca S. Clugston 21-03-013 9
This schedule to be completed and filed if the answer of the question on the reverse of the cover is yes.
ITEM DESCRIPTION EXCLUSION TOTAL VALUE DECD.% DOLLAR VALUE
NUMBER OF ASSET INT OF DECD. INT
1 IRA's with American Funds $10,335.42 100.0% $10,335.42
Service Co.
[see attached]
TOTAL (also on line 7, Recapitulation) $10,335.42
American Funds
American Funds Service Company
Post Office Box 2280
Norfolk, Virginia 23501-2280
PI-III. HUNTZINGER
FISERV INVESTOR SERVICES INC
1901 R1TNER HWY
CARLISLE PA 17013-0000
americanfunds.corn
March 4, 2003
Washington Mutual Investors Fund - B
The Investment Company of America - B
The Growth Fund of America - B
New Perspective Fund - B
The Bond Fund of America - B
EuroPacific Growth Fund - B
American High Income Trust - B
Account #6781-5826-201/204/205/207/208/216/221
CB&T CUST IRA
REBECCA S CLUGSTON/DEC~D
Dear Mr. Huntzinger:
We recently received an inquiry regarding the balance of account #6781-5826-201/204/205/207/208/216/221.
The table below reflects the share balance, per share net asset value (NAV), and total value of the account on the
date requested:
Date Account Number Share Balance NAV Per Share Total Value
02/04/03 6781-5826-201 81.618 $22.56 $1,841.30
02/04/03 6781-5826-204 36.273 22.64 821.22
02/04/03 6781-5826-205 102.663 17.55 1,801.74
02/04/03 6781-5826-207 107.286 17.19 1,844.25
02/04/03 6781-5826-208 158.543 12.79 2,027.76
02/04/03 6781-5826-216 42.229 22.03 930.30
02/04/03 6781-5826-221 101.505 10.53 1,068.85
Mutual fund share prices vary with the fluctuations of financial market share prices. The prices of the funds are
found in the financial pages of most metropolitan newspapers under American Funds in the Mutual Funds
listings.
If you have any questions, please contact us at 1-800-421-0180. You can reach one of our service
representatives between 8 a.m. and 8 p.m. Eastern time, Monday through Friday, or visit our website at
americanfunds.com.
We appreciate the opportunity to be a part of your client's investment program.
Cordially,
American Funds Service Company
The Capital Group Companies
American Funds Capital Research and Management
Capital International
Capital Guardic..
~841
821.22+
i@01,74+
1844,25+
2027.76 +
930°30+
1068,85 +
10~55,42,
,,o~ ~ank and Trust
SCHEDULE H
FUNERAL EXPENSES, ADMINISTRATIVE
COSTS AND MISCELLANEOUS EXPENSES
ESTATE OF FILE NUMBER
Rebecca S. Clugston 21-03-013 9
(All property jointly-owned with Right of Survivorship must be disclosed on Schedule F)
ITEM DESCRIPTION AMOUNT
NUMBER
Funeral Expenses:
Egger Funeral Home
Administrative Costs:
Personal Representive Commissions
Social Security Number of Personal Representative:
Attorney fees to Andrews & Johnson
Family Exemption
Claimant Relationship:
Address of Claimant at decedent's death:
Street:
City:
Probate Fees to Register of Wills
Miscellaneous Expenses:
News Chronicle - legal advertisement
Cumberland Law Journal - legal advertisement
B&H Real Estate - appraisal services
IBIS appraisal services - personal property
Patricia Rosendale CPA - income and payroll tax preparation
F&M Trust Bank - research fees
Postage incidental to circulating agreements
State & Zip
$6,216.30
$17,000.00
$400.00
$83.00
$75.00
$350.00
$357.00
$265.00
$20.00
$17.07
TOTAL (also on line 9, Recapitulation) $24,783.37
SCHEDULE I
DEBTS OF DECEDENT
MORTGAGE LIABILITIES AND LIENS
ESTATE OF
Rebecca S. Clugston
FILE NLrMBER
21-03-0139
ITEM DESCRIPTION
NUMBER AMOUNT
1 Mortgage on property at 21-25 S. High St. $89,183.62
Mortgagee: F&M Trust Bank
2 Note to F&M Tust Bank $4,949.52
3 Agway Energy products $26.77
4 Discover Card $16.95
5 Quest Diagnostics $5.13
6 ComCast $79.36
7 PP&L $153.98
8 Capital One $3,378.05
9 Dr. Stephen Becker $11.22
10 Kough's Oil Service $329.11
11 Chase Master Card $192.22
12 First USA - Visa $3,510.83
13 Newville ambulance $331.00
14 Carlise Regional Medical Center $798.04
15 West Shore EMS $65.00
16 Betty L. Hockinsmith - RE taxes due at death $426.11
17 2002 Income taxes to Federal, State and Local $7,600.36
TOTAL (also on line 10, Recapitulation) $111,057.27
SCEDULE J
BENEFICIARIES
ESTATE OF FILE NUMBER
Rebecca S. Clugston 21-03-0139
ITEM NAM~ AND ADDRESS OF BENEFICIARY RELATIONSHIP AMOUNT OR SHARE
NUMBER OF ESTATE
1 Carey E. Hutchison Daughter 100%
614 Church St, Apt. 2, Huntingdon, PA 16652
ITEM NAME AND ADDRESS OF BENEFICIARY AMOUNT OR SHARE
NUMBER OF ESTATE
B. Charitable and Governmental Bequests:
None
TOTAL CHARITABLE AND GOVERNMENTAL BEQUESTS (also emer on line 13, Recapitulation) $0
BUREAU OF ZNDZVZDUA! TAXES
INHERITANCE TAX
DEPT. 180601
HARRTSBURG, PA 17'i28-0601
COHNONWEALTH OF PENNSYLVANIA
DEPARTNENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAZSEHENT, ALLONANCE OR DZSALLONANCE
OF DEDUCTIONS AND ASSESSHENT OF TAX
REV-I~4? EX &FP (01-OS)
TAYLOR P ANDREWS ESQ
ANDREWS 8 JOHNSON
78 W POHFRET ST -
CARLISLE PA 17015
DATE
ESTATE OF
DATE OF DEATH
FILE NUHDER
COUNTY
ACN
11-03-2005
CLUGSTON
02-04-2005
11 03-0159
CUHBERLAND
101
Amount Remitted
REBECCA S
HAKE CHECK PAYADLE AND REHZT PAYHENT TO:
REGISTER OF WILLS
CUHBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~- RETAIN LOWER PORTZON FOR YOUR RECORDS *~
REV-Z54? EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAZSENENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSNENT OF TAX
ESTATE OF CLUGSTON REBECCA S FILE NO. 21 05-0159 ACN 101 DATE 11-05-2005
TAX RETURN NAS: ( ) ACCEPTED AS FILED (X) CHANGED SEE ATTACHED NOTICE
RESERVATION CONCERNZNG FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Reel Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
$. Closely Held Stock/Partnership Interest (Schedule C) (3)
q. gortgages/Notes Receivable (Schedule D) (q)
5. Cash/Bank Deposits~Misc. Personal Property (Schedule E) (5)
6. Jointly Owned Property (Schedule F) (6)
7. Transfers (Schedule G) (7)
8. Tote1 Assets
APPROVED DEDUCTZONS AND EXEMPTIONS:
9. Funeral Exponsos/Adm. Costs/M/sc. Expanses (Schedule H) (9)
10. Debts/Mortgage L/abil/t/os/Liens (Schedule Z) (10)
11. Total Deduct/OhS
12. Not Value of Tax Return
124;000.00
O0
$$z482 22
O0
12/286.17
123 96
10z335 42
(8)
NOTE: To /nsura proper
crod/t to your account,
subm/t the upper portion
of th/s form with your
tax payment.
180,227.77
19,783.37
111,057.27
(11) 1:5o .8~,0 .~4
(12) 49, $87.15
13.
1~.
NOTE:
Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (1:5)
Nat Value of Estate Subject to Tax (1~)
Zf an assessment ,as issued previously, lines 14, 15 and/or 16, 17,
reflect figures that include the total of ALL returns assessed to date.
DISCOUNT
ZNTEREST/PEN PAID (-)
.0O
.00
49,$87.15
18 and 19 #ill
(16) .00 x O0 = .00
(16) 49,$87.00 x 045= 2,222.42
(17) .00 x 12 = .00
(18) .00 x 15 = .00
(19)= 2,222.42
ASSESSHENT OF TAX:
15. Amount of L/no lq at Spousal rata
16. Amount of L/ne 1~ taxable at Lineal/Class A rata
17. Amount of L/no lq at Sibling rate
18. Aeount of L/no 1~ taxable at Collateral/Class B rata
19. Principal Tax Duo
TAX CREDITS:
PAYflENT RECeLPI
DATE NUNBER
09-08-2003 CD002986
ANOUNT PAID
1,997.42
INTEREST IS CHARGED THROUGH 11-18-2005 TOTAL TAX CREDIT
AT THE RATES APPLICABLE AS OUTLINED ON THE DALANCE OF TAX DUEI
REVERSE SIDE OF THIS FORH INTEREST AND PEN.
TOTAL DUE
IF PAID AFTER DATE IND/CATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
1,997.42
225.00
225.45
( IF TOTAL DUE ]'S LESS THAN $1, NO PAYNENT 'rs RE~U'rRED.
ZF TOTAL DUE IS REFLECTED AS A 'CRED/T' (CR), YOU NAY BE DUE
A REFUND. SEE REVERSE SIDE OF TH.rS FORN FOR ZNSTRUCT.rONS.)
RESERVATZON:
PURPOSE OF
NOTZCE:
PAYHENT:
REFUND (CR):
OBJECTZONS:
ADHZN-
ZSTRATZVE
CORRECTZONS:
DZSCOUNT:
PENALTY:
ZNTEREST:
Estates of decedents dying on or before December 12, 19aZ -- if any future interest in the estate is transferred
in possession or enjoyment to Class B (collateral) beneficiaries of tho decedent after tho expiration of any estate for
life or for years, tho Commonaoalth hereby expressly reserves tho right to appraise and assess transfer Inheritance Taxes
at the lawful Class B (collateral) rate on any such future interest.
To fulfill the requirements of Section Z140 of the Znheritance and Estate Tax Act, Act Z$ of ZOO0. (TZ P.S.
Section 9140).
Detach tho top portion of this Notice and submit aith your payment to the Register of Hills printed on the reverse side.
--Hake check or money order payable to: REGZGTER OF NZLLS) AGENT
A refund of a tax credit, ahich Has not requested on the Tax Return) may be requested by completing an "Application
for Refund of Pennsylvania Inheritance end Estate Tax" (REV-1313). Applications ere available et the Office
of the Register of Hills, any of the Z3 Revenue District Offices, or by calling the special Z4-hour
answering service for forms ordering: 1-BOO-36Z-ZOSO; services for taxpayers aith special hearing and / or
speaking needs: 1-800-447-30Z0 (TT only).
Any party in interest not satisfied with the appraisement, allomance, or disallowance of deductions, or assessment
of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of
this Notice by:
--#ritten protest to the PA Department of Revenue, Board of Appeals, Dept. ZalOZ1, Harrisburg) PA 171la-lOll, OR
--election to have the matter determined at audit of the account of the personal representative, OR
--appeal to the Orphans' Court.
Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue,
Bureau of Individual Taxes, ATTR: Post Assessment Review Unit, Dept. Z80601, Harrisburg, PA 171ZB-0601
Phone (717) 787-6505. See page 5 of the booklet "Znstructions for Xnheritance Tax Return for a Resident
Decedent" (REV-ISO1) for an explanation of administratively correctable errors.
Zf any tax due is paid within three (3) calendar eonths after the decedent's death, a five percent (SZ) discount of
the tax paid is elXowed.
The ISZ tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 16, 1996, the first day after the end of the tax amnesty period. This non-participation
penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest
that has been assessed as indicated on this notice.
Znterest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the data of
death, to the date of payment. Taxes mhich became delinquent before January l) 198Z bear interest at the rate of
six (6Z) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on end after
January 1, 198Z will bear interest at a rate which will vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 198Z through ZOO3 are:
[nterest Daily Znterest Daily Znterest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
198Z ZOZ .000548 1987 9Z .000Z47 1999 7Z .OOOZgZ
1983 16Z .000438 1988-1991 11X .000301 ZOOD 8Z ,OOOZ19
1984 llZ .OOO3OZ 1992 9Z .000Z47 ZOO1 9X .000247
1985 132 .000356 1993-1994 72 .O0019Z ZOOZ 62 ,000164
1986 XOZ .000274 1995-1998 9Z .000247 ZOO3 5Z .000137
--Znterost is calculated as follows:
XNTEREST = BALANCE OF TAX UNPAZD
X NUNBER OF DAYS DELZNqUENT X DAZLY ZNTEREST FACTOR
--Any Not[ca issued after the tax becomes delinquent will refXect an interest calcuXation to fifteen (15) days
beyond the date of the assessment. Zf payment is made after the interest computation date shown on the
Notice, additional interest must be calculated.
:~EV-1470 EX (6-88)
INHERITANCE TAX
EXPLANATION
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE OF CHANGES
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG~ PA 17128-0601
DECEDENTS NAME FILE NUMBER
Clugston, Rebecca S. 2103-0139
REVIEWED BY ACH
Daniel Heck 101
ITEM
SCHEDULE NO. EXPLANATION OF CHANGES
The claim for attorney fees has been reduced from $17,000.00 to $12,000.00. Information
H B-2
submitted did not indicate a demand for extraordinary services. The Department bases it'.~
ruling on the assets filed for inheritance tax purposes, reasonableness, research and
complexity of the estate.
ROW Page 1
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO.
REV-1162 EX(11-96)
CD 004098
HUTCHISON CAREY E
614 CHURCH STREET APT 2
HUNTINGDON, PA 16652
........ fold
ESTATE INFORMATION: SSN: 205-50-0360
FILE NUMBER: 2103-01 39
DECEDENT NAME: CLUGSTON REBECCA S
DATE OF PAYMENT: 06/29/2004
POSTMARK DATE: 06/29/2004
COUNTY: CUMBERLAND
DATE OF DEATH: 02/04/2003
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $234.00
TOTAL AMOUNT PAID:
$234.00
REMARKS: C EHUTCHISON
SEAL
CHECK//183
INITIALS: VZ
RECEIVED BY:
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
REGISTER OF WILLS
REBE.CCA S. CLUGSTON ESTATE ~738771 183
ORDER OF ~
PAY TO THE ~
1N RE:
ESTATE OF REBECCA C. CLUGSTON
DECEASED
IN THE COURT OF COMMON PLEAS
CUMBERLAND COUNTY,
PENNSYLVANIA
NO. 21-2003-0139
~ORDER OF COURT
AND NOW, this/~ day of August, 2004, the within account is confirmed
and distribution directed in accordance with the schedule.
By the Court,
0
r~
t.)Ho')
BUREAU OF ZNDTVZDUAL TAXES
TNHERTTANCE TAX DTVZSInN
DEPT. zBn601
HARRISBURG, PA 171Z8-0601
COHHONWEALTH OF PENNSYLVANIA
DEPARTHENT OF REVENUE
INHERITANCE TAX
STATEHENT OF ACCOUNT
REV-1607 EX AFP (Ol-OS)
TAYLOR P ANDRENS E'~ ALJ~; 17 P1:14
ANDREWS & ,JOHNSON
78 W POMFRET ST ~:.~';i,~ ~:i:,~i~
CARLISLE ~4,~q,!3~,i0 ~'?~ PA
DATE 08-02-200fi
ESTATE OF CLUGSTON
DATE OF DEATH 02-Oq-ZO0$
FILE NUHBER 21 05-0139
COUNTY CUMBERLAND
ACN 101
Amount Re.i'lcted
REBECCA S
HAKE CHECK PAYABLE AND REMIT PAYHENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE: To insure proper credit to your account`' sub.it the upper portion of this for. with your tax payment.
CUT ALONG THXS LXNE ~'* RETAIN LOWER PORTXON FOR YOUR RECORDS *-~
REV-Z607 EX AFP (01-03) .-- INHERITANCE TAX STATEMENT OF ACCOUNT
ESTATE OF CLUGSTON REBECCA S F'rLE NO. 21 03-0139 ACN 101 DATE 08-02-200q
THIS STATEMENT ZS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN ZN THE NAMED ESTATE. SHOHN DELON
ZSA SUHNARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS`' THE CURRENT BALANCE., AND, ZF APPLTCABLE,
A PROJECTED INTEREST FIGURE.
DATE OF LAST ASSESSHENT OR RECORD ADJUSTHENT: 06-15-200~
PRINCIPAL TAX DUE: ...........................................................................................................................................................................................................................
PAYHENTS (TAX CREDITS):
2,222.~2
PAYMENT RECEIPT DISCOUNT (+)
DATE NUHBER INTEREST/PEN PAID (-) AMOUNT PAID
.00
09-08-2003
06-29-200~
CD002986
CD00~098
6.2q-
1,997.q2
25q.00
IF PAID AFTER THIS DATE`' SEE REVERSE
SIDE FOR CALCULATION OF ADDZTIONAL INTEREST.
( ZF TOTAL DUE IS LESS THAN $1~
NO PAYMENT IS RE~UZRED.
IF TOTAL DUE ZS REFLECTED AS A "CREDIT"
TOTAL TAX CREDIT
2,225.18
2.76CR
BALANCE OF TAX DUE
INTEREST AND PEN. .00
TOTAL DUE 2.76CR
YOU HAY BE DUE A REFUND. SEE REVERSE STDE OF THTS FORH FOR TNSTRUCTTONS.
STATUS REPORT UNDER RULE 6.12
Name of Decedent: Rebecca S. Clugston
Date of Death:
February 4, 2003
Will No. 21-03-0139 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 X No
b. The separate Orphans' Court No. (if any) for the personal representative is:
do
Date: August~_/~ , 2004
n/a ~ C~ ~
Did the personal representative state an account in~g:rmally t~the p~i~s in
interest? ~. ~
Yes No X .~ . ~ .~'!~ ~'
Copies of receipts, releases, j oinders ~d approvals ~f"fo~a~r infomal
accounts may be filed Mth the Clerk of the O~hans' Co~ ~d may be
a~ached to ~is repo~.
s aylor~ws, Esq.
West Pom~et Street
~' C~lisle, PA 17013
Phone: 717-243-0123
CapaciW: Counsel for personal representatives
BUREAU OF TNDZV/DUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG, PA 17128-0601
COHHONNEALTH OF PENNSYLVANXA
DEPARTHENT OF REVENUE
XNHERZTANCE TAX
RECORD ADdUSTNENT
REV-1691 EX AFP (01-05)
TAYLOR P ANDRENS ESQ
ANDRENS & JOHNSON
78 N POHFRET ST
CARLISLE PA 17015
DATE 06-16-2004
ESTATE OF CLUGSTON
DATE OF DEATH 02-04-Z003
F/LE NUHDER 21 03-0139
COUNTY CUHBERLAND
ACN 101
I Amount Rami~tad
REBECCA S
HAKE CHECK PAYABLE AND REHZT PAYNENT TO:
REGISTER OF HILLS
CUHBERLAND CO COURT HOUSE
CARLISLE, PA 17015
NOTE: To insure proper credit to your account, submit the upper portion of this fore wi~h your tax payment.
CUT ALONG THIS LINE ~ RETA/N LONER PORTION FOR YOUR RECORDS ~
REV-1593 EX AFP (01-03)
ESTATE OF CLUGSTON
~ INHERITANCE TAX RECORD ADJUSTHENT ~
REBECCA S FILE NO. 21 05-0159 ACH
101 DATE 06-16-2004
ADJUSTNENT BASED ON:
VALUE OF ESTATE:
1.
2.
3.
4.
5.
6.
7.
8.
PROTEST BOARD DECISION
Reel Estate (Schedule A) (1)
Stocks and Bonds (Schedule B) (2)
Closely Held Stock/Partnership Interest (Schedule C) ($)
Nortgagas/Notas Receivable (Schedule D) (4)
Cash/Bank Deposits/Misc. Personal Property (Schedule E) ($)
Jointly Owned Property (Schedule F) (6)
Transfers (Schedule G) (7)
Total Assets
DEDUCTXONS AND EXENPTZONS:
9. Funeral Expansas/Adeinistrativa Costs/
Niscallanaous Expanses (Schedule H}
10. Dabts/Hortgege Liabil/ties/Lians (Schedule T)
11. Total Deductions
12. Nat Value of Tax Return
(9)
(10)
124~000.00
.00
55~482.22
.00
12~286.17
125.96
10~515.42
19,783.57
111,057.27
180,227.77
(11) 150;840.64
(12) 49;387.13
13.
14.
TAX:
TAX
CREDITS:
rAYIII:N I
DATE
09-08-2003
Charitable/Governmental Bequests; Non-elected 9115 Trusts (Schedule J)
Nat Value of Estate Subject to Tax
15. Amount of L/ne 14 at Spousal rate
16. Amount of Line 14 taxable at Lineal/Class A rate
17. Aeount of Line 14 a~ Sibl/ng rate
18. Aeount of Line 14 taxable at Collateral/Class B rata
19. Principal Tax Due
KP. CP. IIa I UI~I~UUN I t · )
NUHBER /NTEREST/PEN pATD (-)
CD002986
INTEREST ~S CHARGED THROUGH 07-01-2004
AT THE RATES APPLICABLE AS OUTLINED ON THE
REVERSE SIDE OF THIS FORH
ZF PAID AFTER DATE ZNDZCATED~ SEE REVERSE
FOR CALCULATION OF ADDITIONAL /NTEREST.
(15)
(16)
(17)
(18)
.O0
.0O
(11)
(14) 49 ~, 387.15
.OOX O0 = .00
49~587.00 x 045= 2~222.42
.OOX 12 : .00
.OOX 15 = .00
(~9} 2~222.42
AHOUNT PAID
1,997
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
1,997.42
225.00
6.29
251.29
( ZF TOTAL DUE IS LESS THAN $1, NO PAYNENT [S REQUIRED.
IF TOTAL DUE IS REFLECTED AS A 'CREDIT' (CR)~ YOU HAY BE DUE
A REFUND. SEE REVERSE S[DE OF THZS FORN FOR ~NSTRUCT/ONS.)
PAYMENT:
Detach the top portion of this Notice and submit with your payment made payable to the name and address
printed an the reverse side.
-- Hake check or money order payable to: REGISTER OF NILLS, AGENT.
REFUND (CR):
REPLY
TO:
A refund of a tax credit, which was not requested on the Tax Return, may ba requested by completing an
"Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1515). Applications arm available at
the Office of the Register of Rills, any of the g5 Revenue District Offices or from the Department's g4-hour
answering service for forms ordering: 1-Bgg-S6g-ZgSO; services for taxpayers with special hearing and / ar
speaking needs: 1-80g-447-~020 (TT only).
guestions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau
of lndivldual Taxes, ATTN: Post Assessment Review Unit, Dept. IS0601, Harrisburg, PA 171Z8-0601, Phone
(717) 787-6SOS.
DZSCOUNT:
PENALTY:
INTEREST:
If any tax due is paid within three (3) calendar months after the dmcedent's death, a five percent (SI) discount
of the tax paid is allowed.
The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the and of the tax amnesty period.
Interest is charged beginning with first day of delinquency ar nine (9) months and one el) day from the date of
death to the date of payment. Taxes which became delinquent before January l, 1982 bear interest at the rate of
six (6X) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after
January 1, 198Z will bear interest at a rate which will vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 198g through gO04 are:
Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year
198Z lOX .000S48 1968-1991 llZ .000501 ZOO1
1983 162 .000438 1992 9Z .000Z47 ZOO2
1984 11Z .000301 1995-1994 7Z .000192 2003
1985 13Z .000356 1995-1998 92 .OOOZ47 2004
1986 lOX .000974 1999 71 .00019Z
1987 9Z .000247 2000 8Z .OOOZ19
--Interest is calculated as fallows:
Interest Daily
Rate Factor
9Z .000247
6Z .000164
5Z .000137
4Z .OOOllO
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after the interest computation date shown on the
Notice, additional interest must be calculated.
BOARD OF, APPEALS
DEPT. 281021
HARRISBURG, PA 17128-1021
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
TAYLOR P ANDREWS ESQ
ANDREWS & JOHNSON
78 W POMFRET ST
CARLISLE PA 17013-3216
IN RE ESTATE OF:
CLUGSTON REBECCA S
DOCKET NO.:
TAX TYPE:
APPEAL TYPE
FILE NUMBER:
ACN:
APPRAISEMENT:
PETITION FILED:
EXAMINER:
MAILING DATE'
0322566
Inheritance
Protest
2103-0139
101
11/3/2003
11/6/2003
DONNA E AUMENT
Direct Dial: (717) 783-7894
Fax: (717) 787-7270
Emaih daument@state.pa.us
June 7, 2004
DECISION AND ORDER
In its appraisement and assessment of the estate's inheritance tax return, the
Department reduced the amount of the attorney's fee allowable as a deduction for
inheritance tax purposes from $17,000.00 to $12,000.00 on the basis that nothing had
been submitted to indicate the demand for extraordinary services.
Compensation should be determined, fixed and awarded upon a consideration of
(1) the labor and services which were performed (which, in turn, include a consideration
of the nature and difficulty of the problems which were involved); (2) the responsibility
incurred; (3) the time expended; (4) the size of the estate; and (5) the results of the
services. In addition, compensation must be reasonable and just. Williamson Estate, 82
A.2d 4l~,lig~l'~)er states that extraordinary services were, in fact, performed. Since the
decedent, a proprietor of an H & R Block franchise, died in the most active period of the
tax preparation season, Petitioner petitioned the Court and obtained authority for the
administratrix to operate the business through the tax season. Counsel also negotiated
CLU(~STO~ REBECCA S
BOARD DOCKET NO. 0322566
Page 2 of 4
and closed on the sale of the business at the conclusion of the tax season without the
assistance of a realtor, negotiated and closed on a long-term lease for the real estate to
the franchisee, negotiated and secured an agreement of sale for the purchase of the
decedent's realty without the assistance of a realtor, and negotiated a settlement with a
life insurance company over a contested death benefit.
In Peterson Estate, 649 A.2d 1007 (Pa. Cmwlth. 1994), the Court stated "It is well
settled that expenses necessarily incurred in preserving and distributing the estate may
be deducted and that expenditures not essential to the proper settlement of the estate,
but incurred for the benefit of the heirs, legatees, or devisees, may not be taken as
deductions." In this case, as there was only one estate heir, it was not necessary to
dispose of the real estate to preserve or distribute the estate. Further, the work
performed with respect to the operation of the decedent's business after her death inured
to the benefit of the heir and not the estate and is properly chargeable against income.
Therefore, it is the opinion of this Board that the Department's allowance of $12,000.00 of
the total attorney fees represents reasonable compensation for work performed for the
estate as opposed to the sole heir.
Accordingly, it is hereby Ordered that the protest is denied.
The appraisement and assessment shall stand as filed.
FOR THE BOARD OF APPEALS
JOSEPH R. SLEEK, MEMBER
CLUG"STOI~ REBECCA S
BOARD DOCKET NO. 0322566
Page 3 of 4
A STATEMENT OF ACCOUNT WILL BE MAILED TO YOU BY THE BUREAU OF
INDIVIDUAL TAXES.
ANY APPEAL FROM THIS DECISION MUST BE FILED WITH THE ORPHANS' COURT
WITHIN SIXTY (60) DAYS OF RECEIPT OF THIS DECISION.
IF YOU REQUIRE THIS INFORMATION IN AN ALTERNATE FORMAT UNDER THE
PROVISIONS OF AMERICANS WITH DISABILITIES ACT OF 1990, PLEASE CALL
(717) 783-3664, OR FOR SERVICES FOR TAXPAYERS WITH SPECIAL HEARING
AND SPEAKING NEEDS: 1-800-447-3020 (TT ONLY).