HomeMy WebLinkAbout97-00415
.
0"
.coo _ -. ,-
,-,
z
~
'0
.!
a
....
..
.....
~
.
.
.I
"
.
E.tate 01 RUTH V. MENTZER
allO known a. .' Decllued.
PETITION FOR PROBATE and GRANT OF LETfERS
No. ,:,) \ JI'I'. q l G
To: Rellllter 01 Will.
County 01 Cumberland In tbe
Commonwealth 01 penu.ylnnla
Socia' Security No. 16S-26-S161
The pelition of the undersigned respectfully represents that:
Your pelitloner, who is 18 years of age or older, is one of the executors named in the last will of the above
decedent. dated NOV. 7," 1996 The will provides that the children of Ruth V, Mentzer shall be the executors;
however, the remaining tweo children have filed herewith their renunciation of the right to serve as such. leaving
petitioner aD the sole child to serve as executor,
Decedent was domiciled at death in Carlisle Borough. Cumberland County, Pennsylvania, with her lasl
family or principal residence at 139 Ceadr Street. Carlisle, Pennsylvania 17013,
Decedent, then 65 years of age, died April 25, 1997, at Carlisle. PA,
Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted after
execution of the will offered for probate; was not the victim of a killing and was never adjudicated incompetent.
DCl'.edent 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:
TOTAL
$ 7,500.00
$ NONE
$ NONE
$ 60,000,00
$ 67,500,00
WHEREFORE, pelilioner(s) respectfully request(s) the probate of the last will and codicll(s) presented
herewith and the glant of letters testamentaJy thereon,
/kq t1.~
' HAROLD MENT.R
139 Cedn Street
Carlisle, P A 17013
OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF' PENNSYLVANIA
COUNTY OF CUMBERLAND
The petitioner above-named swear that the statements In the foregoing petition are true and COlTCCltto the
best of the knowledge ol p(f-itioner and that lIS personal representative of the above decedent petitionef will well
and In:ly administer the e51ale according to law,
Sworn to and subscribed &,im~ //J;t,~
before me this STH ~~LD J. m'.lf "t~J .
_daY OfMAYd 1997: .
~l. Jell""" {)LL(JrnCf:tD (11-;-,1'
M'ii'ifY'WI E W I S Register Tn
IS.. \ 'l'?\ - \-))
, ~
"" - '-, . ". , , ""~,,. . \ "'." ,'." ,
.
,I
.
.
No. 21 - 97 - 415
Eltate or RUTH v, MENTZER, Decealed
DECREE OF PRODA TE AND GRANT OF LETTERS
AND NOW, May.2, 1997. in consideration of the petition al.lached hereto, satisfactory
proof having been presented before me,
IT IS DECREED that the instrument dated November 7, 1996, described therein be
admil.led to probate and flied of record as the last will of RUTH V. MENTZER. and Lel.lers
Testamentary are hereby granted to HAROLD j, MENTZER,
<7iJ.... , (d .
~-' Registe ofWi!ls
MARY C LEWl S
~
FEES
Probate, Letters, Etc. $_ 115.00
Short Certificates ,$_J.?-.OO _ HAROLD S, IRWIN, III (10 NO, 29920)
Renunciation $ 5.00 3S East High Street
J.c.~ages , $ %.~~ Carlisle, PA 17013
TOTAL $ 146.00
Filed: MAY 7, 1997 717-243.6090.
. ~~, ~
k'.,;'
.,
-1:J:J
...I.;! (D
k';I
, ~:_ f.;.
:.:l<
'!<
~
"t)
J>.
D\
"
fl.
Called attorney on 5-7-97.
I,
"
~,
,
'{
"
, , '.
" " {
" " I
, , ,
, u "
{ I "
" " I
I I ,
, 'f V
I , ,
{ I r
^ ,
V V I
, I "
., " c
" i.
0
"
I'LEASE FILE TillS IUWOIn(WITIIIN TWO YEARS/O/i IlATE OF IlEATlI RECARIlLESS OF
THE STATlJS OF TilE ESTATI':, IF ESTATE IS NOT (,OMI'J.ETlm. FILE II 6.12 FORM YEARLY
lJNTIL COMI'LETION
STATUS Rj'()RT UNDER RULE 6,12
( ,) ..\ \,. (V\ (Jt . ('
Namc of Dcccdcnt: __ :'is..':!..-,~_~_.''''_m.._''':_,____....::.2::.~_':'.::..'::'~_~-=-__-_
-'[ . ("J
Datc of Dcath: ~-..-:.. ,:_,L"" ~.Lr-"----_.'
Will No.: q 7 - O~.L_____._ Admin, No,:., '
Pursuuntto Ruk, 6.12 of tlw Suprcmc Coul'l Orphans' Coun Rulcs, lreport the following with respect
to completion of the administrntion of thc abovc-captioned estutc:
State whether administration of thc estate is complete:
Yes NO-f
If the answer is No, stntc whcnthe pcrsonalreprescntative rcasonably believes . /"
that the administration will be complct,g; L,*'~<..7fl.~_ I') (,..ir1l, ,,+ 1'lI,-,1 f
--to tPl.lvJ _-/"v/~(l,cl )}J(2.t: l/ly-s'5" f,,/-n{h -TIJ f3c /1f5d: T?)
If the uns4er to No, I is yes, state the following: .. ~k" ,Srt.\ By 5'-'iJ1r11'E.L(:.:f)
A, Did the personal representative file u tinalaecount with the court?
Yes No____
I.
2,
3,
c.
'Ii
;, B.
The separate Orphans' Court No, (if any) for thc personal representutive's account
is:
Did the personal representativc state un account informally to the parties in
interest? Yes No
l.h .!: '
:), 0, d (]Copies of receipts, releases, joinders lInd approvals of formal or informal accounts
mUY be tiled with the Clerk of the Orphans' Court and may be attached to this
report.
n-.,
r-
,'I C
l.'j ,- .
~ .!o.
"
cc
Date: '\-\ \ '2, \ 'iq. '
~J e.'f.-lY ()5~f:-f- I~ E.S-rfllf::-
I 'j ~')'G-C:k~;.:Ji I s AE"'s I ))t:;)(.C:
Cf4.~.tf\l.(L wt)) (It v cJ Lis
811ff- ,,) S '(l-1:\J ((\ U I ~)Lr\:': E
to) S s~ ~ I;) ~ r\::!t.s \ JX:.....(';L. _ IS
(MAH:nnI/AMJ) . ( ('" <.A,"'- -,")f(,cf-.'
~u \ t.._:Jt\ I....>
I) I,L 6'\cs Ir>,-,P (cy C$llri\:,
, Capacity:
/i l' U':: SYI ')/;1: ,ut:n\)
U' ", Ie., ~;(l<C (), c".JVI I')
R,W.-]? ~ \
((\ 'l '{<- (' r r, .(,f.-'-,,) \ '\, -,)
~i0~'J.e (L2~
("\')~f'rL~ \j. L)LL~ ~~
Nllmc (Plcllse type or print)
~<J ,e,~ f") 'Lft'/ ~ Gt 1(01..)--
Address
T<(ln::~~(: 1
112
-7 r "-.,
':>)5 <- -,.
____..Personal Rcprcsentativc
___-L__,_collnsel 1'01' Pcrsonal Rcprescntativc
()J /,;2 0 /; '7 3.;z
.--- l THIS RETURN MUST 8E fiLED IN DUPLICATE WITH HIE
REGISTER OF WILLS
------------
P-J 10rlgln.IR.lum 02 SupplemenlalRelum D3,R.malndorROIuml'.."'....""'.I1Il.,,
o 4,lImll.d ESIaI. [1 4., future Inl."'sICompiOml'lllI"""~"'"" 11,11,'11 0 5, F...ral Eslate Tax Retum Required
6 Decedent Died Te91aIel""'"'" ""'I 0 7, ~denl Malnlalned a Living Tn"II"""'" ~ T,"III Q 6 T olal Number 01 Sale Depo,a Boxes
o 9,I,a~alion P'OOOed8 Received 010, Spousal Poverty Credlll"."~"_' 11,31,01." ""'11 011. Eleclon to lax undar See, 9113(Ait^"""'Oi
iius SECTION MUST Be COMPLETED, ALL CORRESPONDENQE AND CONFIDENTIAL TAX INFORMATION SHOULD Sf. DIRECTED TO: -
NMtE - COMPlE1e WJU~O AtJORESS
DonClId. 8. {)/.tletl E'XI.' P. (), 80x. ~
FIRM Nmf (If .oVpill;&Nel ---p - IJ
erlO(d.J rll /70;{S.
16) LfB,7tf7.00
) 1,5(,/f.5'o
11,/.{;{8.EI
t,\
IllVI',.;fj'II"I' ~~.oa
COMMON~SYLVANI^
nrPARlMLNT or REV!: NlIf.
llEPr ~8060'
AR "1 I
OrCf.OENrstw.lE(L~ f,FIRST AND t.llOOlEINnIAL) uw.blrillloo:~k)I69._1fOIdl
1(,
/ )
i
D (l Ll I .,S'
.. ~:l
{',
,
,",
",,'B,q'i5'i3.0/
I 4, 7 E'iJ . q q
I 4 ,75"8 . 9 9'
,g'~f.).S4-
I (5 8 s-:~ '{-
> > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < <
Und-;;/- Pf'f'\alb6~ of poqury, I doclaro 111311 ~iI'IO e.ammoo lhls (ilIum, 11'Jr.ludlf\g OC(()(llparlyH\i1 schodules and statements. ilfld to the 005101 my kn~9 and belWlI, II is lfLl8, cOffeel and complele DeclBl8tiQo 01 prepal'er olher
IMnJ.I1Q.~~9illm~iQ!l.~li~..21,~QtI11lI!!.ill!il!J)ill~,_________._.
SIGNATlI ~F~RSON ,:~~~;?1)ILI~~TLI~_~/~1:~'jJ~L_~ (;1~~
SI A REOfPRE ,I,RERrrrJ~A REPRESENTATIVE /f'A[~~rSS () 'r:. ,{ /J
'f.. DO <.0 (() f (Yi./ hy: U) '-HJ I!.. VI'-
~~_____._~~_._______.~_._oo:::: ' __.._._.
REV..1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
fll NUlI8l!R
.-1.1 q '1
~
W
o
W
o
W
o
fY/CNT;l.0.f{
SQCIA!S€CURITYNtj,lllI,R
1\ (,( T 11 V
OATt.OfOEA'" DA1EOfIllRHI
/ if> G;.:;J. (,.!,- / ~',~ 0 Lf- / ,;10 / I 9 q 7
(If M'PuCABlt) S\IRIJlVlNO SPOI.JSf.S NAME (LABl. FlRST,ANOMlOOlE INITIAL} SOCIAl. SECURITY Ntj,lBER
~
~IB
1i~~
~
I
.5 ,c.;:;z..,
z
o
5
::J
...
~
o
~
1. Real Esta!eISch..ule A)
2, Sto.:ks and Bond, (Schedule B)
3 Clo.ely H.~ Corporallon,Partlle"hlp or So~.Proprtelo"hlp
4, Mortgages & Notes Racelvab~ (Schedu~ D)
5, Ca.h, Bank D.posll3 & Miscellaneous Pe"onal Property
(SclladulaEI
6, Jolnlly Owned Property (Schedul. F)
7, Inter.Vlvos T,ansla" & MI.tellaneouc Non.Probat. Property
(Schedule G or L)
6, Totel 0.011 AII.t. (Iolal Line. H)
4 I j 00 o. (Jih'
(11
121
131
141
16)
16)
17)
;)..747.00
9 Fllneral Expense, & Admlnl.tratlva CO'13 (Schadu~ HI
(9)
10, Debts 01 Decedanl, Mortgag. L1abllllle., & L~n' (Schadu", I) (10)
11. T otel D.duotlons (total Lines 9 & 101
(11)
I
/
12 Net Valua 01 E.tatelLlne 6 minus L1n. 11)
13, Charttab~ and aovammenlal BaquesWSac 9113 Tru'l3lo,whlch an e~cllon 10 lax has not been
made (Schedu~ JI
(12)
(13)
-.
z
o
F:
~g
"'11.
:&
o
(J
14, Net Valu. Subjeclto T.. (L1na12 rnlnus 1.lne 13)
15, AmounlOlilna14laxablo
at the spousal taK rate 1 I
Soo instruCllons on reverse side for applicable percentage
16, Amount 01 line 141axablo
.16%'6t.
17, Amount 01 line 14 taxable
At 15%rHte
Xt5
(141
x .0
(16)
I Lf,7-t;''3.q q
X06
(16)
(17)
/161
16, Ta. Due
19,
DATe------
;//I?jltf __
DATE ' / I. . '
..:Jr ( 51 7 .
Decedent's Complets Address:
-!;'liITfAbDR(-S~" / j-q. .(':e:(~1- ;-~~f-~,~;~r---~-~-----~--~---
_______.___~..,.,,__,_~_~.~_.__L___..LT.,____ _----
(;ify-------~---.-'- ..---
Ul r (I ~(e,
Tax Payments and Credits:
1. Tax Due (Puge H!ne 18)
2, Credlts/Puymenls
A. Spousal Poverly Credit
B, Prior Paymenls
C. Dlscounl
[~^1' P tJ.
ZIP 170/ Z3
TOlallnteresUPenalty (D + E I (31
If line 21s graaler than line 1 + line 3, entar the diHerence, This Is the OVERPAYMENT.
Check bOK on Page 1 Line 1D to requeet a refund (4)
If line 1 + line 31s grealer Ihan line 2, enter Ihe dlHorence, This" Ihe TAX DUE, (51
A, Enler Ihe Inleresl on Ihe laK due, (SA)
B, Enter Ihe lolal 01 L1lle 5 + 5A This Is tho BALANCE DUE, (5B) _______
"__ Make C1~ ~~e to: REG/~TER OF WILLSll~GENT
PI.EASE ANSWER THE FOLLOWiNG QUESTIONS
BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1, Old decedent make a transfer and: Yes
a, retain the uee or Income of the proparty transferred; ..", .. []
b, retain the right to designete who sha!luse the propeny transferred or Its Income: .. ......,.. []
c, retain a reversionary Interest: or" ,.. ....,........".. ......, 0
d, receive the promise for life of elthar payments, benefit5 or care? , .........."..", ,"" 0
2, If death occurred on or before Decembor 12, 1982, did docedent within two years
preceding death trallsfer property without receiving adequate consideration? If de9th occurred
efter December 12, 1982, did decedent transfer property within one yeer of death without
receiving adequate consideration?..
3, Old decedent own an "in trust for" or payable upon deallt bank account or security
at his or her death? ,.., .."" 0
4, Old decedent own an individual retirement account. annuity, or other non-probate property'?, ,,0
(1)
Tolal Credlls (A + B + C) (2)
3, InteresUPanally If applicable
D,lnteresl
e, Penally
4,
5
..0
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS is YES,
YOU MLlST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN
....
.
f
--
N~
~
~
$
~
.. It_ _f>' ' .'
72 P,S, ~91 '16 (a) (1,1) (I) provided for the reduction of the tax rate Imposad on the net value of transfers to orlor the use of the
surviving spouse from 6% to 3% for dates of death on or aher July 1, 1994 and before January 1, 1995
72 P,S, ~9116 (a) (1,1) (ii) prOVided for the reduction of the rote imposed on the net value of Iransfers to or for the use of the survivln~
spouse from 3% to 0% for dates of deall, on or aher January 1, 1995 Tile statute ~Q.es no!Jl~em.m a transfer to a surviving spouse
from tax, and the statutory requirements for dlscloRure of asset; and filing a tax return are still applicable even If the surviving spouse
Is the only beneficiary,
FOR DATES OF DEATH ON OR AFTER .JANUARY 1, 1995. Please answer 11,(, following question by placing an "x" In the
appropriate space,
Old the decedent creat,e", a trust ~r,."lIar arrangement which Is solely for the surviving epouse's benefit for his or her entire
lifetlma? Ye. [~I No p()
If you answered yes to the above quention, the tax on the tru5t or similar arrangement is postponed untilthf, death of the second
spouse, at which timo it will be fully taxable at lite rate(s) applicable to the remainder heneflciary(Ies), Enter lite value of the trust on
Schedule J, Part Ii, In order to remove II horn the calculation of lite tax due In litis estate, You may wish to file Schedule 0 in order to
make the election available under Section 9113. If the election iR made, the trust or similar arrangement is taxed III the estate of the
first decedent spouRe, the portion of Ihe trust or SImilar arrangoment which henefHs tile surviving spoLlse is taxed at the zero tax rate,
~.t,nd the remainder is taxad at th8 ratals) applic:abla to the remainder balleficlary(io,) !f you choose to make Ihe election, you must
e"""~".'1ach Schedule 0 to a timely-filed tax return, along With Schedule(s: K andlor M In orcler 10 show the apporliollment of the truRt or
111m arrangement between tho surviving spouse anej tile remainder beneficiill'y(ies)
\
~llII';nEAS, all l. he 7 th
did;><1 .J!Q.~m~r __.....7!:1l-1~6_.
woIA admitted to probate as the
,;'dJ
",
..1
I
II
;1
II
.1
I
!legister. of WIlla of CUMBERLAND County, 1,,,,.,01;'11\',,,
CertificiltIJ of Grant of Letters TastamulIl.dlY
No. 1997-00415 PA No, 2197-(j'1 I!,
ESTArl'E O~' MENTZf:R RU'l'H v
11,/I::;'!';' I' !X:;'!', M!UUJ...r_)
l,ate of
g~~~A~8W~~~~r.y,
Deceased
Soc!al Security
day of_f.1.!!.Y
No. 1~j.=16 - 51,~.L
1921. 1111
last will of MENTZER RUTM V
( Y;A1'lT/l"IRST';--"MTUUIiET--"-" ,
I ,1l.O of -1!fIMPD~~f'l TOj:lNSliIP ___.__' CUMHERLAND Count.y, who di<,d ,,', 'I"
;!:it)\ day of !ipril 1997 and,
WHEREAS, II true copy of the will as probated is anneKed hereto.
'J'lH~REFO!lE, I, .J1{1RYS.,. LEWIS , Register of WHlll II'
1110 county of CUMBEHLAND in the Commonwealth of Pennsylvania, hereb,' ," ,I \'
llldt.. I have this day granted Letters __.___,'l'ES'l'AM~;NTAHY
Lo ..II!\HQJ~~.L~.!~N.'~Z~~ _____._..___
\-lilll !l,"-l'!__ duly qualified as __Executor.tfl-,u__
"riel hau agreed to administer. the estate accordlng to law, all of wlli ;:,
""poars of record in my Office at CUMBEHLAND COUNTY COURT HOUSE,
('AnLI SI,E, Pf,NNSYl,vANIA.
'IN rl'ES'l'lMONY WHEHEOl', I have hereunto set my hand and affixed LI,i: ,,',,' I
,,/ my oUlce the ..1_~.!.1 day of May 1997,
'I
'.:1.' i (' (~) '... . " '
)7" 1\ ;l.. '{ .1 :/..W...ll.J,..' ' ,
,', . eg~nOI:" -()T"~v'\ 1 ! . ' ....
(
..NOTB.. ALL NAMES ABOVE APPEAR (LAST, FIRST1 MIDDLE)
,,'co.,., 'f-'"'"
\,
H 1"c,;,..... :=--,
.
RIVUtlf.. PUI
I
,
I
~I~}~
.... .5tWJ1f
COMMONWEALTH OP P!NN~YlVANI^
INHE~ITANCE lAX RETURN
RESIDENT OECF.DENT
SCHEDULE H I
FUNERAL EXPENSES, I
ADMINISTRATIVE COSTS AND
, _!'\ISCELLANEOUSEXPENSES L___Plea.~ P!~t. ~r.T'{pe
----'-------pli.T1wM8&R. -., '
_____L_I~t ~Cl:. ~o'.[-_~~.;_
ESTATe 0.
MeJ()4 (k:.(
.
ITEM
NUMBER
----.-
A.
,;l,
B.
2,
3.
4,
C.
1.
2,
3.
4.
5.
6,
7'.
8,
I< ~uh V.
DESCRIPTION
AMOUNT
...--____~_.___.___~_____._.n .___ _..__.<_____._..._._.__.._._.~n~~_
1,
Funeral Expen.e'l
,..\ of.I-" I n Cl n - f<. d) /- h Fv. nero' 0- I ~Ionu.-:In c
C.OdI5k> /vkrK.Dncd ,~'>f'~V(r.:e., LnG
$l.f&> (fJ, 00
1+5'(,00
1.
, Admlnl.tratlve Co.II,
Perlonal Repre.entatlve Comml"lon.
Social Socurlty Number of Personol Representative: __
Year Commllllon. paid
Attorney Fee. po..l d..- +0 ~\~ \" O( cl 5. ~l \,0 ,,\lTf
po.~ttb((,. +-0 DO(\.Ll-(d- !9. Owen
Family Exemption '
Claimant -.t:!:LtroUL,h.l1'\errl[gVRDlatlonshlp --Snt:L.....
Addreu of Clolmant at decedent's death
Street Addroll I o..q O~i.?.. J.et.. r S(ye.e..t
City CA ,~ I i SJ6______State1!A._ Zip Code
(p;).4-.50
,!;D,Oo
? SOD. 00
liD 13
Probate Fees
Iy.w,oo
MI.ceUaneau. Expen.e"
, '
r<2o.-l e-:>l1J.\-e> Clr?pr-o...15CU
pe.r5o(\(.t( pvoperhf O. P P n:::Llsa(
~\'1("l>a.re.l (l\d.ucjo..n( r'4.\-t.t.rt'")
~.so,oo
SO,oo
17 S. 00
TOTAL (Also enter on line 9, Recapltulatlanl S I I I 5/t; t.I, ~ 0
-
(If more space I. needed, In..'' addltlonal.heet. of .ame .I.e.)
PAGE 2
Decora tors'
T V Color- RCA, Console
Plant Stands
Table & Floor Lights
Foot stool
Rocking Chair, Pressed Sack
Srass/glass Shelf,
VCR- G E
Hat Tree - Oak
Bedroom Furniture
Bedding, Towels, Linens
Decorators, Collectables
Table Lights
'1'O'1'l\L
'1-:"
~q
, , Benny
.
$ 14.00
65.00
5.00
6. DO '
2.00
55.00
6.00
20.00
5.00
20.00
5.00
8.00
3.00
$ 747.00
~-
:-'\ ~ '
E. Rowe
"
)
(;; i;
,I ;\.
" '~~ fr
,~i ~
" ~~;,)
, I.
fi ~f'\~'
~'l1~ ~~ ,J~.
'~\'\-"~"~!l~ N-vl tn'f(I VI (.If III ,If) ,fA'ln VI ,..........
';';c'l~I' t" L' .,' , , ;
.,'.
'.
"
;' :, :;~
:r'
I'
rl
)10
u
<11
U
\ I : ~
'iJ ~ 'jj
n ~ ~ ,~ !
:~~~{~1i~i{ r
,,,..-.4fI_~ :Ii ~ -.:; <01
i,'''<, ~(')~~ B~:':~
.~: r t.c l1' ~ ~ ~;?n ~_~
".,', J:l Ci 8 ~ If, ',41 f.!'l
I' ;;1 U () ;: I" .( t.J Ij, i,
;Jj
,l~' 1'1 ~
".".,..~
-
".....,-
:,
."" ~ n U r ~ ~< "i
.....~ar.:~ ij , '
'""Ok' 'j
, HP~'). 'JJ!
@f~fJ JH~
~atl ~,tif",\ g~~ _~ '.. ,
, ~"S h ".., c; {- !
~~t"!.a (Ij' _~.ll1J ~ " ',11
~H~HLK[ ~ S ij
~ul,u ~}~~ ,1
Ii 11)0- t: ," P.i ~ [ t III
,h. l!'~~~~ ii, "..j" ~~
" ,,',~"~ ",_ ,u/l!, ,7;
" (, :' ~ ~-~?i 'I (~.:I:(,-~ g' i,( (~ j~1
. ~,q I) ~ ~ '.. '. f 11 II. 'j li
" :,- ~ L u 1;,~ H Ii W ~~ S ~\,
~_ (/I II ..,t
o ::l
,"
"
jq'l! Ijv'+I,nli
Hi I I~ I -II" II 1.111<1
"11'1111'.;11"
.\ ~\
..
\.';; i
'0 J
..
'11
l~'
~ r)
<;)
(,
",
f:; i ~VjO :('i ~ .~ J; H:
, ~8' ~ ~~"h
~ ~ll ~ ~ ]H~ \ I
'" "', '" ~.. m~,',~,'J fiff~~ [if, ~~'l!.' ~W
j 11.1.""
~'r~,~ ~ 'IJ'
.:i.~, :~ M1 ~ W,_ ,,!l-~it ..~,'
'.A, '"a, ~ ~ ~,f.....!~ \'.'/'"
~ I ~ r~!'(L~-'"
~ J> I ,. ~Hf,
i !' ,:~ fi ':
'"ij . 1\"
I JIM! i!i.:~
16 nil f~ ;~S,. \~
". oJ i ' rl C ij ..,...:. ".' \ .
f- fI> . 'J;"-' l~ .~~ \,
~ m -QI t.; rl ~ j~~ 0 '"1
~ .je',iJ~ H ~~Jri. ")':),;;
'" ~~I tl M ~IX.f. ,I,'
'~ 1"':1, ff~ ~'i~ ~ sm., "",.'. '../<;;.'
t!- I iN :Q ~~g. \-..J~;
~ :: J ~ . ~ that' \\_":k.
I~, J~ j 11 ~~ ~ ~ t..~ ' ...t.... '.?
~ t >>I~~. HI" ?.. r., ~. ' ,:...;......
Jli! ! u1J~~.t<,~
t1Q,.l!BJ ail! I ~r., ,.'
~'I~' ~n "j;j~:,'...:l~h
~\J <:)
f'- ~I
'..- "'I
III u,
" ~Jl
d .,J
I "
. ,.....' --~ -~.... .",. Fe . "
(i
I'~
.
!\
", J
"'
'"
III
U
"
I ~ ~j ~~r~, f1
", _in ", VI 'It lit if)
-
Hi
; I ij I
~ ,'. ". I
~ I .1 '
'5 ~ 1.
~ ,~..J. .1
~ ~'B 1" .~
If I,. ~
l'?, ,
I,i ~- ~ .~, ~~
II. ['J \\J II ~,
L () ~; ~; ,t M
I if) II, :.; ~ (')
,I
gy-
~
III '"
..
r~
II
VI
t,
II
~
j
t ~ ~
.1, lfn
~ {~
l ~.!
j
i
i!l
~l
g
1I1111-'fIj VI
i
I
i
i
I,
en VI II'! "" '(I
,
'" I
I
W i
I
"~ /
~~ I
I
rn ~
.-
f ,/
Ii ~~
II L
." ,;: ~:
.[
I (i1 '.'
_'J " ,;'
[. Ul '{,
i 111 I m :'1 u
i -i; ~I
in
" :1 -J; <,
LO i) " L.
~. .
~ ~ "~
~ i 'y i '
r Im8f h W ~ ·
W u~t~~n
l!;' W M · 1I1 ill ~ n ;g, ~
,fL ~ ~ N L1 (~ :~ M' ~f l~
, !i) ~ " "I il r ~,
If! h Ifi t fi M ii, ~ ,1 II
<f J-..') (I ~l 'I' II 'I I'f ,"
".' ::) U II. II ..I If! . _ .,. .,~
1- <( :1
~
::Dollald B. OWCII
Coun~elor.aHaw
)(~P/l)Cf(\lO(~~ P,Q, Box B
Enola, PA 17025
Phone: (111) 732,3552
new offflce: 708 North Front Street, Suite A, Wormleysburg
February 16,1999
~)(')
c ;; \d
,"_.1
n)"\
p'j
IX!
Register of Wills
Cumberland County Courthoulle
High and Hanover Streets
Carlisle PA 17013
P'~
~o '
~n
\C
In re: Estate of Ruth V, Mentzer
OOD 4/25/97
!:st # 21-97-00415
To Whom It May Concern:
The executor of the above captioned estate is unable to pay the Inherltanc8;'
Taxes at this time, He hopes t.o be able to do so in approximately 30 days,
There is virtually no cash in this estate, The main asset, as you can see from the
enclosed report, is a modest home in Carlisle, which the executor continues to reside
in, as the named life tenant in the decedent's will.
The executor knows that there is over a year's interest to be pairJ, when
payment is eventually made, so that the total is likely to be close to $1,00000,
If you have any questions, please call my office,
Sincerely,
J)~~.i~ {~(L.
<::'-"-/DorialdB,"6wen ' '
copies to: executor
Inh. Tax Div, Dept. 280601
"...4 .I:"WV" 'j ,,"', 0..1 Ad.l" .,. J./Il Sl.(~ ,. ',.J,"
At. .t1.,.I.
!
L:_
i
I
I
I
I
I'
i
I'
,-- "i"~~~
--.......,,'=-~"'_.,
\
/S', /'I?'//f
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
11,---
IURlAU OF INDIVIDUAL TAKES
IHHfRIYANCt U)( DlV.tSlDN
DEPT. 280601
HARR181fUIW, PA 171U"0601
NOTICE OF INHERITANCE TAK
APPRAISENENT, ALLOWAtlCE OR DISALLO~ANCE
OF DEDUCTION3 ANO ASSESSMENT OF UN
DONALD BOWEN ESQ
PO BOX B
ENOLA PA ~t~25
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
05-17"1999
MENTZER
04-25-1997
21 97-0415
CUMBERLAND
101
AlIOUI'It R_1U.d
[
*'
In.liU U ,,, '""'1
RUTH
V
]
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISl.E, PA 17013
CUT ALONG THIS LINE ... RETAIN LOWER PORTION FOR YOUR RECORDS ....
REY:iljiirirAFji-riiF9;rNiiYic3niii-YNilE:ififiiNCi-YAX-'A-P-piiiiisEif€Ni'-,--ALDiwANCnili-----------------
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF MENTZER RUTH V FILE NO. 21 97-0415 ACN 101 DATE 05-17-1999
I~ an as.essMent was iasMDd previDusly, line. 14, 15 and/or 16, 17 and 18 will
raflect figures that includa the total of 61h r.turn<< as...e.d to dat..
ASSESSMENT OF TAX:
16. ~t of Line 14 .t Spau..l
Ib, AttOUI'lt of line 14 te....I. .t
17. A_..t of line 14 t.....I. .t
18. Principal Tax Due
TAK RETURN HAS I (X) ACCEPTED AS FILED
) CHANllED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
I. RooI E.t.t. (Schedule A)
2. Stock. Mld Bonds (Scheduh B)
:S. Closely ...1.1 stook/P.,.,tMt.hip Int.,...ct (Schedule C)
4. ttort"..,../Mot.. Receivable (Schedule D)
S. CAah/Bank Depoaita/Hiac. Peraonal Property (Schedule E)
6. Jointly Owned Property (Soh.dule F)
7. Transfers (Schadul. Q)
8. Total Au.ts
U)_
(2)
(3)
(4)
(5)
(b)
(7)
41. 000.00
.00
.00
.l2.
2. 7~1. 00
.00
.00
(B)
APPROVED DEDUCTIONS AND EXEMPTIONS:
11,564.50
9. Funer.l Exp.na.~/AdM. Co.t~/Hi.c. ExPens.. (Schedul. H)
10. Debts/Kort".v- U.abili U.s/l.i.ns (SchGdule I)
11. Total o.ductlonQ
12. tHtt Value of Tax Return
13, Ch~ritable/GoY.rnM.nt.l a.qu..tSj Non-eleot.d 9115 Tru.t.
14. ...t Valoo (If Est.t. Subject to Tax
(9)
UO)
17.m.51
(11)
(2)
(3)
U41
(Schedul. J)
NOTE:
rat..
Ljne~l/CIMS' A rat.
Coll.t.rel/CI... Brat.
.00 K ,00.
14.758.99 X .06.
.00 K .15.
UBI
US)
Ub)
U71_
TAX CREDITS:
PAYMENT
DATE
RECEIPT
NUllBER
DISCOUNT (t)
INTEREST/PEN PAID (-I
ANOUHT PAID
INTEREST IS CHARGED THROUGH 06-01-1999
AT THE RATES APPLICABLE AS OUTLINED ON THE
REVERSE SIDE OF THIS FORM
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
. IF PAID AFTER DATE INOICAHD, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
MOTEl To insure proper
credit to )lCtUr aoOOU"lt,
.uboIlt the upper portion
of this fOnM with your
tax pa)lWMMlt.
43,747.00
:>8.988 01
14.7~~
.00
14,758.99
,00
885,54
.00
885.54
.00
885.54
100,21
985.75
( IF TOTAL DUE IS LESS THAN .1, NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU HAY IE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
_ATlON,
_OF
MOTICEI
PA'nENT1
REfUND (~) I
but.. of '***'h dylft11 on or _hre ~r U, .9.2 ~- If ~y future Inter...t In th41 tlt,t_ 11 trm....rred
1n po.....lon or ..,jP)'Mnt to CI... B ('OO11,t"r.l) beneflcl.rl.. of ttM MoWent efttlr the .~lr.Uon of .,)/ ..t.t. fOr
11... or ~r !tMIn, tM ~lth l"reby t1lCpr...h r...rv.. ttM rllht to IIPPrllh. Ind .,M" tr.......r InhlrltMlCMl lltKe.
lit to. llWtul Cl.... " (oolhtt.r.U r.t. on "Y .uoh future lnter..t.
To fulfill it.- r~lr_anta of s.ctlOl'l lUll of the loMrit.nee Ilt'Id Eatet" Till< Act, Act 21 of 1995. (72 P.S.
hot ion 91lttOL
DetKt\ the top portion of this Notice elf'Id .ubRJt wUh your p8ywent to ttw fl-altt..,. uf NUh prlnt~ Of! thCI raWlrM .1..
~~H8k. cheet: or IlOOIlY order payable tOI REGISTER Of MILLS, AOENT
A rflfund 0'1 tl taK credlt, ..hich ..ft. not roq\,.stetl on tho lex flatur", Nay be r.quut.d by cOIIpleUnu .n MAppllollUon
for Refund of Penn.ylVMnla l~rJtftnc. and f.t.to Tax" (REV~1311). Applioations ftre aVllillhl. at ths OffiCi
of th. Reai,tar Qf Wills, nny of the 23 Ra~anu. DIAtrict Offlcas, or bv calling the spacin1 Z4-hour
.,....r1na ",'~JC. ~.rli few 1'orlls ord8riogl In Pann',V1venlh I-11n0-S6Z-2050, outside PitnnAylv8I'1111 atwl
within local Harrisburg Illrlla (717) 7l'7-n094, TDOII (117) 77Z-ZZ5? 014n'lrlng Illf\alrad 001...).
oaJECTlOHSI An... party in Jnt.rut not nthfled with the Ilpprnh..."nt, al1Ot1arlflO or dhel1owlM\C_ of o.dootJon&, Of' a....RWlt
of te)( (lnaludlng dhaoLWlt tlr Intftr..O all .hown on thh MaUce ansl objec~ within Shlt)' (60) da.... of r~.lpt of
ttlll MoUe. b"'l
AONIH
ISTAATlVE
CORRECTIONS I
DISCOUNT I
PENAL TVI
INtEREST I
--..rJttWl protlit.t to the PA DttpfirtHilt of R............Hi, Board of I<WD8h, ~t. 281bZl, ttflrrhburg, PA 17121l-1021, OR
--elO1:ltlon to h.....e tho uttar ctet.r.lnctd 8:t audit of the acaount 01 the pur.onal rClPr..entoUva, ON
--~l to the OrPhllfls' Court.
F.,.tua1 .rrortl dhcl)var.d on this onanHnt Ihould tHl adnr....d ill wr.itl~ tOI PA o.part..n\ (If RUVenu4l,
Iur80U of Individual Taxft~, ATlHI Post A~se~'.~lt Ra~law Unlt, o.pt. 2806C1, Harri.burUI PA 17116-0601
Ptlona Cl'J.7l 787-6505. See pll"" !i of tho ho(ll(lat "Instru{lUons for InherlbnClII hI( Aeturn for a AuldtN1t
hcadant.. (REV~IS01) for Iff! explanaUon of 1I~I"htrI!lUYfllYG(lrf'.ctahlll Gnort;.
If MV tax ckM h paid within three (~) aal.ndar IIontho after the dec.dent's do.th, . fivCl parcent (5:0 dhcount of
the tml plllil1 hi eUowd.
The 15X tox .-ne.t... ooll-partlclpwtlon p*~lt... Is oOllputad on th* total of t~ t.x IfKJ Int.r..t ......ad, ~ not
p.ld bfIfor. Jenuary 18, 199(" thll flr.t day _ft.r the flnd of tho tal( MOO.tV periOd. Thla non-pl'lrUclp.Uon
penalty II 8PPeltlebl. In tr. .... .lIf'lnar and In tt1fl the ..... tin p.dnd as you tfould Ilpp*al the tax end lnt.r..t
thet halo be.... .....Nd .. Indloatkl Oil thh noth:ll.
Int.,...t h ch&rg6d bQloolnu wi'th first d.... of dellnqullOoy, or nine (9) "oothll anti one Cll dilly frOll the ca.t. of
..th, to thll dete of P8l,..nt.. TaMil' whloh beC:8M delinquent bIlfot. .Ienu.ry 1, 1982 baar Inter..t at thtl rete of
.Ix (6;0 parCllNlt per .,.,lM o.lf.luhtllld at .. dally rll'hl of .000164. All t,,)(.. whl~h ben"," ct.llnquant on and after
.ltlnuery 1, 19a~ ..111 be.r Int.r..t at a rlllt. which wUI v.r... frOll caland.r ya.r to oa,hmdl'lr v...r "Jth thJlt rat.
DnnOUIlO9d by ttMI PA Depart.."t of Revenue. The epplhJabl. Illt.rut ratns tor 1982 through 1999 .r81
l:!!t !ntara.t Rate Oalh Inter..t faotor :t!!! !!l!are.t Rato i>r.dly Int.test he'll!:
1982 'OX .000&4& 19811~1991 11:< .00OJol
1903 'OX .000456 199i! "' .000247
19.. 11:': .000l01 1993~1994 1% .000192
1985 13% .00I3l!l6 1995~1996 91. .000247
1916 10;: .00DZ14 ,.... 7% ,000192
1987 9X .600247
~~Intar..t 1. 081culetad .. folloWWI
IIITBIlIlBT . BALANCE ~F TAX UNPAID X NIINIER OF DAYS DELIHQUENT X DAILY INTERll8T FACTOR
-MAn~ Notice I..u.d .ft_r tho taw bacuaa. delinquent wl!l r.flacl tn inter..t c.lcu1.tlon to flft-.o (15) diva
"yond the dtlt.. of ttHl .....nent. If p.y..nt ill .ad8 after the Int.rut cOllpuhltlof'! ~t. .hown on the
Notloe. IIddltlonal lnter.lt ..,.t be oa.\oulatlld.
If
~
~---<'"
,
..._- .....
\
I
I
, ~ -'
"
(
;. ~."
J.
j:
I
I
.
I
\
i
\
I
r
\
;
i
I'
!
'\
, I
r
-,
i ' :~"".
't>'f'l.u..~" .....
Ojr ~~ ~'
1I N1 r,
hi ~ ~
Wql~ ~"
'\'~ '~~/~. .-j- ~~
". :\."-"'t. [1(1
j ,q. .,-
<', '. '''1
1\~.,~\:.\,EeC"
I~~';- '"
, '-~ Q
c>
..
I,
,
I
\
~
. fJJ;'\tr~,. ~
,
I
I
I
,
\
.\
r
3
tJi
~
ij.: /
1',
'lh
It
( N
\' &
~
"\'
"
I:
t
I
f
I'
I l'
I '
,\
,.
, ;
,
,
"
'L!
1 {
'.
I
,
,
y 1
".
. ..F'''1I -"'_.~ ~f--" .~-.
Mi
i ,~,
;;.,
~i '
C'
-,
'"
l ..+
~
~
ij
III I" ~:::
,~ ~
r.. I'.i
o
m
HI
~
8
.,.,
",
c:r:j
.....
\,n
'.)
i..)
(n
U1
[:'j
III
~
:D:tl
(~,~
;f~ 1:;
~j (,;
<i;'~.
~ ~
-
'iii
==
Ii,
S
-:1
""::
-
=:
"
-
.
...a
ii'
,-
::
.
.
..::
-
E
=s
=:
5
~
~
""'::l
.,
.t.l
a
.
.;0.1
\\'1
('I
(t'
(~l
((I
I
(",
.....
~
I"
'I'''
"
.
, '1',
"
" ',j;~
'j ,
'0,. " :lt~~, '
.ti- '';.A
I '
\,\i\',
/'f'{ '. I
i' ..t.~' ,
'.. .V' '.-~
.. .' . - ,).
',""
I' ,,,. l;j'.
l(l, -Ii r'."
'I.' t'\
;";l ~,
I
,
I
I
( "I"
~. :,., "
I I' ,.
"u4-' " t;"~
~ I
(, ~ ' .
,
"
(,
.....tr~
....-.111.....4 If ~.. ..,
"
I
,
.
1
.
I
j
\.."
,
PAYIlEHT,
Det~ thll tOP portion of th1t HoUOI and .ubIIJt with ~O\.lr ply..nt IIdt pIy-.bl., to the nIlH Ind Idd"u
printed on the rlVlr.. .10..
If RESIDENT DECfDeHT Mke oheok or IiIOI'lIY order paYable tOl REGISTER OF WILLS, AGENT.
If MOH'RUIDENT DECEDENT m. 0_ or ...... or..r .o.oblo to, Cllt1ItDNIIEALTH OF pENNSVLVANIA.
REfUND (CM)I A r.fund of . tax or~lt, whloh we. not r,quI.tad on the Tax Roturn, .ay be r.quelted by c~l.tlng en
"Applloatlon for R.fund ~f P.nn,Vlvanla Inn-rlteno. and Estat, Tax" (REV~1315). Application. .r. av.l1~1. at
t~ Offl01 of tht R-ul.t.r of Will., any of the 23 R.v~ Ol.trlot Offlol' or fr~ th8 08P.rt-.nt'. 24-hoUr
8n.werlnt ..rvlel for for.. orderlngl 1~8UO-362-2050J ..rvlo.. for taxpayer. with special he.rlnt tnd I or
apeeklng n..dlll 1~aOO-447~5020 (11 only),
REPLY Tal Que.tlon. r.gardlng .rror. contalnod on thl. notloo .hould bt Iddr....d tal PA Dep.rt,.nt of Revenue, lur..u
of Individual T.Mas, ATTNl Po.t A.......nt R.vi.w Unit, Dlpt, 280601, H.rrisburg, PA 17128~0601, P~
(7l]) 787~6505.
DISCOUNT I
If any till due is paid within thra. (3) clll.ndar _onthG aft.r thl dto.dent'. dellth, a fIv. P4r".nt (5;() dllcount
of the tile paid h allowad.
PENAL TV I
T~ 15~ taK .-ne.t~ non~partlclpatton ptr.lty I. c~ut.d on th. total of the taK and In',r..t .......d, ..~ not
paid before ~ry 18, 1996, the flr.t dly aft.r the end of thl tax ..ne.ty period,
INTERESTl
Intara.t 11 ch41rged beginning with fI".t day of dellnqucmlJY, or ntn. (9) ItOnth. end one (1) day frOll the data of
d8ath, to the date of P.y.."t. TaMu which bec... daUnquant before "-nuar~ I, 1982 ba.r Intara.t at the rat. of
.11( (6;() p.rcent por l!tflnUIl caloulatud at a dally rat. of .000164. ~11 t.xa. ...,Ieh bae.. daUnquent on -.net eft.r
January I, 1982 will baar Intar..t at I rata which will Vlry fr~ oal~ar ya.r to oal.ndar y.ar with thlt rat.
announoad by the PA Depart..nt of RaYWlU.. The applicabl. Int.ralt rat.. for 1982 through 2001 .rel
V.ar Intare.t Rat. DailY Intare.t factor V.ar Intar..t Rat. Oally Inhr..t factor
1982 20X .000548 1992 9X .0110247
1983 16X .OOO4~8 1993-1994 7% ,00019Z
1984 llX ,000301 1995-1998 9X .000l47
19a5 UX .000356 1999 n .000192
1986 lOX .000274 lOOO ax .000219
1987 9X .000247 2001 9X .000247
196&-1991 llX .000501
--lntera.t 1. calcul.tad a. follow. I
INTEREST = BALANCE OF TAX UNPAID X NUNIER DF DAYS DELINqUENT X DAILYINTEREBT FACTOR
--Any Notloa I..ued .ft.r th9 tal( becOllU delinquent will raflect an Int.r..t calculation to fHtaan (IS) dlv.
lMyood the data of ttle .....IlI..nt. If PllYlMlnt It .ad. aft.r the Inhrut o~ut.tion data .hotm on thl
Notloe, additional Int.r"t .Ult be oaloulatAd.
."" ..."
3. Tho residuary ostate is composod of tho throo childron of' Ruth V. Mentzel',
inch,lding tho Petit.ioners hemin Hnd Harold Montzor,
4. Under the Will, if tho life oHtato is torminatod, any outstanding balanco due
on the mortgage relating to this homo is to he doducted from the amount to.
which Harold .J, Mentzor would otherwise be entitled,
5. Harold J, Mentzor is in default of his obligations relating to the life estate, in
the fellowing wnys;
a, He has failed to pay taxos, rendering the property vulnerable to a
Sheriff sale,
b. He is in default on the mortgage,causing a mortgage foreclosure to be
filed in the Court of Common Pleus of Cumberland County, at Docket
No. 99-5212, naming Harold Mentzel', Helen Mentzer. and Andrea
Beaston Gayman as defendants, A copy is attached as exhibit 2,
c, He has failed to maintain the property, causing damagH to the property,
6, Petitioners have beon informed that Harold .J. MenztHr has enterod into an
agreement to sell the real estate for the amount of $3R,000, to Paul Hoffman,
7. Petitioners have further been informed that the sale of the home may be
scheduled for today, October 28, 19Bfl, llr very soon thereafter,
8. The sale oCthe home should not proceed without approval by the Court, for the
following reasons;
a. The sale at any amount belew $41,000 would. be at less than the
appraised value, pursuant to the appraisal of Larry E. Foote, filed as a
part of the estate,
..",. ...
above.
c. As averred in the Mort,gage ForeclosUl'e action, at pa1'l\grflph 5, no
payments hnve beon mnde on t.ho mort.g!lge since July 15, 199B. The
delay to the presont Umo in taking action to remedy this deficiency has
caused large amounts of penalties, interest and fees to bo incurred,
which could have hoen avoided, had the estat.e acted.Jooner.
11. Thll above.descrihed wrongful conduct of Harold J, Mentzer has cauliled the
Petitioners to be named as Defendant!) in the Mortgage Foreclosure action,
causing harm to t.heir credit records,
12. By failing in his responsibility to properly maintain the home, he may have
caused it. to have decreasod in value,
13, The conduct of the Executor, described ill t.his Petition, has caused damage to
the Petitioners, especially in relationship to the value of the home, and the
manner in which the proceeds are intonded to be distributed, in an amount of
approximately $15,000 each,
WHEREFORE, for the above reasons, Androa Beaston Gayman and Helen
Mentzel' hereby request of this Honorable Court that. it issue a Rule upon Harold
J. Ment.zer to show cause why;
1. The Court should not declare torminated his life int.erest in the home
located at 13H Cedar. Carlisle, Pennsylvallia;
2, The Court should not rest.rain the sale of this real estate until such time as
Court approval has been granted, or an agreement has been i'eached with
('
..., ,,1.'
'f ,t
It th.- moctqaqc is touclosed, your mortqaqed property will be ~old by the
Sheri~t to pay ott the mortqaqe debt. It you cure the detault betore w. beqin
legal ,proceedinqs against you, you will still have to PllY the n"sonable
llttorney's tees actually incurred up to $50,00, However, it leqal proceedinqs
are st~rted aqainst you, you will have to PllY the reasonable attorney's tees even
it they au over $50.00. Any attorney's teu will be lidded ta whatever you awe
us, which may also include our reasonable COSt3. It you cure this detault Within
the thirty day period, you will not be required ta pay the attorney's tees, tou
HAft 'rlI!I JUGH'l' TO IIl'lINS'l'ATIl AI"n.I\ ACCJlLJlRA'rION AND 'rlI!I IlIGH'1' TO ASSERT IN 'l'lIIl
rOMct.OSllJI!l 11'R0C::ZmDINGS 'l'IIE NON-mx:rs'l.'JlNC!I or A DllrAOL'1' Oil ANY O'l'llllR DEnNSII tOU
Ml'.t IIAVII: TO ACCllLllRA'1':ION AND rolUCct.oSURll.
We may lllso sue you personally tor the unpaid principal bal.nce llnd 1111
ather surns due under the mortgaqe. It ycu have not cured the detault within the
thirty day period and foreclosure proceedings have begun, you still have the
riqht ta cure the default and prevent the sale at any time up ta one hour before
the Sheriff's foreclosure sale. You may do so by paying the total due, liS well
as the uasonable llttorney's hes and costs incurred in cannect,i.on with the
fouclosure saJ,e (llnd perform any other requirements under the mortqagel, It is
estimated that the earliest date that such a Sheriff's Sale co~tld be held would
be approKimately six months tram the date of this letter, A nctice of the d~te
at the Sheriff's Sale will be sent to you before the sale. Of course, the amount
needed to cure the defllult will increase the longer you wlllt, You mllY tind out
at any time eXactly Whllt the required payment will be by callinq us' lit the
fOllOWing number: (215) 241-1711. This payment must be in the form of certH.Led
check, cashier's check or money order and made payable to us lit the address
stilted above.
You should relllize that a Sheriff'. Sale will end your ownership of the
mortgllqed property and your right to remain in it. it you continue to live in
the property after the Sheritf's Sale, a lawsuit could be started to evict you,
You have additional rights to help protect your interests 1n the property,
'loa RAft 'l'IIE lUGH'1' '1'0 SELL '1'H!: 11'R0P!:R'l'T '1'0 OBTAIN KlNEY TO IIAY on 'rlI!I Iot:lI\'1'ClAGIl
OIlS'1', OR '1'0 BORROll' MONEll' !'ROM JlNO'rllllR LENIlmG INS'1'I'l'lJ'l'ION '1'0 IIAY on THIS DEBT
(YOU MlU' RAVII: 'I'IIE IUGH'r TO SELL OR 'l'IlANSll'ER 'l'IIE 11'R01?ER'l':t SUBJECT TO '1'HII Iot:lRTClAGIl
TO A Bt1YEl\ OR TRANSI'EJ\EE WII0 lI':ILL ASstlMIIl 'l'IlE KlMClAGIl DEBT, I1'ROVUlED '1'llA'1' ALL 'l'IlE
OO'l'S'l'AIIDING IIAIMEN'l'S, CHARGES AND A'l"l'OllNEt' S nES AND COSTS MIl IlAID PRIOR TO Oil
AT '1'HII SALE AlIO 'l'IlAT 'l'IIE OTliER IIZQUIREMENTS ONDER '1'HII MOR'1'GAGIl A1'lE SATISFIED.)
CON'UC'l' US TO OIl'l'l!:FMDa: tlNIlER lI'IlA'1' CIRCUMSTJ\NCES 'l'IIIS MIGHT EXIST, YOU RAVE 1'IIE
RIGHT '1'0 HAVE 'l'IIIS Dt:FAOLT Cl.1RIIO BY ANY 'l'IIIRO PAR'l':t AC'1'mG ON tOUR BEHALr,
It you cure this default, the mortgage will be restored to the same
position liS if no default had occurred. However, you are not entitled to this
riqht to cure your detault more than three (3) times in any calendar year.
Very truly yours,
F~DERMAN AND PHELAN
By:
Frank Federman
FF:ll
cc: cushr Moctll4qe Corp. (VA)
Attn:Julie Henderson
CERTIFIED MAlL NOS.: Z 338 154 262, 263
Loan No,:798590
EXHIBIT A
- 2 -
PAvttEHTI
Detach the top porUon of ~hll Not1~e end ".it wJth ~our PIVMnt ... pI~eble ,to the ntH -net tlddr.',
printed on the rever" ,.Ide.
If RESIDENT oe:CE~T 1NIk. CMote, or 1tOM~ order pI~8b11 tOI REGISTER OF WILLS, AGENT.
If HOH-RESIDENT DECEDENT .ok. chock cr .cnoY crdor ......1. tc, COIlIlOHIIEAL TN OF PENNSYLVANIA.
REFlJofD (CR)1 A refund of I tine credit, Nhlth was not requested on the TI)( Return, .'v aM re",,*,ted by o~let1no WI
"Applloation for R.fUf1(l of PAM'Ylvanll, Inherlhno. ."d btate taM" (REV-131:S). AppUcatlon. Ire IIIvIUlIbl, It
thtt OffiCI of the R-clltt.r of NUh, any of the 23 Revenue Dlttrlot Offloe. or' fr~ tM Depart""t', U-hOUr
Bnlwerlng .arvlc. ~er. for for.. or~rlngl In Ponnlylvanlh 1-800~362-l050, out. Ide Penn,yIVanla and
within local Herrlaburg 'rIft (711) 787-8094, Service. for taMPlver. with .pealII he.rlnG Ind spe.-Ing
need" HIOO~447-3020 (TT only).
REPLV TOI
Oue.tlon. regarding arror. contaIned on thl. notice lhuuld be .ddrel.ed tal PA Depart.ent of Revenue, Bureau
of IndlvldulJ T8Me., ATTNI POlt A.......nt R.vI.w Unit, Dept. 280601, Harrl.burg, PA 17128-0601, phone
0'11) 181-6505.
DISCOUNT:
If anv tIll due 11 paid within thr.. (3) calend.r lonthl aftor the decedent'. d.,th, ft flv. pIIrc.nt n;o dlsoount
of the tIll p.id It ,Uowed.
PENALlVI
The 15% ta~ ~.tv non.partlclpatlon ranaltv 1. ~~put.d on tho total of the tax and ln~.re.t ......Id, end not
paid before Januarv 18, 1996, the first da~ .fter tn. Ind of the tax eane.ty period.
INTERESTl
Intere.t i. charged begi~,lng with first d.y of dellnquenoy, or nln. (91 .onthl and one (1) day fr~ the date of
death, to the date of Ply..nt. T8)(IS whloh bec... dtllnquent before Januar~ 1, 1982 bear Inter..t at tho rat. of
six (6;() p.rc....t per ."'.~. caioullted at . dl.l1y rat. of .01)0164. AU taxIS whlClh HO", deUnquent on and .fter
Janu.rv 1, 1982 will bear Int.re.t at a rat. whloh will vary frOl oal.ndar vear to c.lendar vear with that r.t.
.onounoed by the PA Deplrt..nt of RevenUl. Thv applicable lntera.t ~ate. for 19&2 through 2000 arel
Vear Int.r.. t R.h DIU~ Int.r...t Factor Year Inter..t Rlt. Dally Inter..t F-.otor
--
19112 20Y. .000548 1988'1991 11% .000301
19AJ 16Y. .000458 1992 9X .000241
1964 llX .000501 1993-1994 ]X .000192
19&5 13% .000556 1995MI998 9X .000247
19A6 10% .000274 19" 1X .000192
1967 9% .000241 2000 'X .000219
MMInhr..t I_ oaI~ui.t.d .s folloWl1
INTERE,I! . BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINqUENT X OAILY INTEREST FACTOR
--Any Notice IssUGd rlHer the tr.x beco.u duUnqu.nt wUI refleot an lnhf'ut oalcu1atlon to flfte.n (15) dav.
b.yond thu date (If the oss"'Mnt. If plty_ot h .ackt ftfter tt... lnt.rut oOllputetlon det. .hown on the
NotJc:tl. addltJorl'll int.r..t .ust bu oaloulated.