Loading...
HomeMy WebLinkAbout04-0615IN RE: ESTATE OF EDGAR R. BARRICK DECEASED ,.JUL 0 2 2004 : IN THE COURT OF COMMON PLEAS : OF CUMBERLAND COUNTY, PENNSYLVANIA : : ORPHANS COURT DIVISION : NO. 7.1- Z0og-[~t~  ORDER OF C~ AND NOW, this day of _ I I consideration of the annexed Petition of Dennis Lee KennY, it is , 2004, upon ORDERED AND DECREED that the Register of Wills is authorized to grant Letters Testamentary upon the Estate of Edgar R. Barrick, deceased, to Dennis Lee Kennedy, the person entitled thereto. BY THE COURT: Jo IN RE: ESTATE OF EDGAR R. BARRICK DECEASED IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS COURT DIVISION NO. PETITION TO AUTHORIZE REGISTER OF WILLS TO GRANT LETTERS TESTAMENTARY AFTER 21 YEARS FROM DECEDENT'S DEATH PURSUANT TO 20 PA. CONS. STAT. § 3152 TO THE HONORABLE, THE JUDGES OF THE SAID COURT: THE PETITION of Dennis Lee Kennedy respectfully represents ihat: 1. Edgar R. Barrrick, the Decedent, died on June 22, 1983, a resident ~f and domiciled in Lower Mifflin Township, Cumberland County, Pennsylvania, at the age of 66-~ears, testate. A copy of the decedent's Will is attached hereto and made a part hereof as Exhibit 'i 2. Item IV of the decedent's Last Will and Testament provided for the appointment of his wife, Ethel M. Barrick as Executrix of his estate and should she fail to qualify or cease to act as Executrix the decedent appointed Dennis Lee Kennedy Executor of his estate. 3. Ethel M. Barrick, the decedent's widow died May 22, 2000. A copy of her death certificate is attached hereto and made a part hereof as Exhibit 2. 4. In accordance with Item IV of the decedent's Last Will and Testament your Petitioner, Dennis Lee Kennedy would qualify as the Executor of the Estate of Edgar R. Barrick. 5. No letters have ever been granted and more than 21 years have elapsed since the death of the decedent. 6. Letters are necessary because the Estate of Edgar R. Barrick has become entitled to receive the sum of $8,010.06 as a result of a Court Order dated May 20, 2004 distributing one-half of the proceeds from a real estate upset tax sale held December 18, 2003 by the Cumberland County Tax Claim Bureau and the only way those assets can be obtained is to open an estate and have an Executor appointed by the Court. A copy of the Court Order referred to above is attached hereto and made a part hereof as Exhibit 3. WHEREFORE, Petitioner respectfully requests that the Register of Wills of Cumberland County, Pennsylvania, be authorized to grant letters testamentary upon the estate of Edgar R. Barrick deceased, to Dennis Lee Kennedy. Respectfully submitted, ANDREWS & JOHNSON By:/Ronald E. Jo~n~?6' '' /78 West Porr/f~t Street /Carlisle, PA "I 7013 (717) 243-0123 Supreme Court ID No. 16453 I verify that the statements made in the foregoing Petition are true and correct. I understand that false statements herein are made subject to the penalties of Pa. C.S. § 4904, relating to unsworn falsification to authorities. Mn~REA & DAVIS ATTORNEYS AT LAW & ~HIPPE~BURB PEHNAo LAST WILL AND TESTAMENT I, EDGAR R. BARRICK, of Lower Mifflin Township, Cumberland County, Pennsylvania, declare this to be my last will and testament and revoke any will or codicil previously made by me. ITEM I: I devise and bequeath all of my estate of every nature and wherever situate to my wife, ETHEL M. BARRICK, providing she shall survive me by thirty days. ITEM II: Should my wife, ETHEL M. BARRICK, predecease me or die on or before the thirtieth day following my death, I devise and bequeath all of my estate of every nature and wherever situate as follows: (1) To my grandson, Dennis Lee Kennedy, of Lower Mifflin Township, Cumberland County, Pennsylvania, I give, devise and bequeath my personal residence together with household furniture and furnishings. (2) To my daughter, Edna M. Bornesin, of Shippensburg, Pennsylvania, I give and bequeath the full sum of Five Thousand ($5,000.00) Dollars. (3) To my grandson, Dennis Lee Kennedy, I give and bequeath all of my personal effects. ITEM III: I give, devise and bequeath all the rest, residue and re- mainder of my estate to my grandson, Dennis Lee Kennedy. ITEM IV: I appoint my wife, ETHEL M. BARRICK, executrix of this my last will. Should she fail to qualify or cease to act as executrix, I appoint my grandson, Dennis Lee Kennedy, executor of this my last will. ITEM V: I direct that my executrix or her successor shall not be required to give bond for the faithful performance of their duties in any j urisdiction. IN WITNESS WHEREOF, I hereunto set my hand and seal to this my last will and testament, written on three (3) sheets of paper, dated this ~ ~ day of November, 1977. ~D~f ~. mxm,~zcrK The preceding instrument, consisting of this and two (2) other typewritten pages, each identified by the signature of the testator, EDGAR R. BARRICK, was on the day and date thereof signed, published and declared by EDGAR R. BARRICK, the testator therein named, as and for his last will, in the presence of us, who, at his request, in his presence, and in the presence of each other have subscribed our names as witnesses hereto. ~~' ~~/~ residing at ~'~t'~ ~ ~ ' MnP. R£A & DAVIS ~ENNA. IAcCREA & DAVIS ATTORN£YS AT LAW ~EWVILLE & 5HIPPENSBURE PENNA. COMMONWEALTH OF PENNSYLVANIA: : SS COUNTY OF CUMBERLAND : I, EDGAR R. BARRICK, the testator whose name is signed to the attached ~trument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. EDGA~ R. BARRICK ,(SEAn) Sworn or affirmed.to.and acknowledged before me, by EDGAR R. BARRICK, the testator, this ~r~.a-.day of November, 1977. SOUTHAMPTON TWP., FRANKLIN COUNTY Member, Pennsyivania Association of Notaries COMMONWEALTH OF PENNSYLVANIA: : SS COUNTY OF CUMBERLAND : the witnesses whose names are signed to the attached instrument, being duly qualified according to law, do depose and say that we were present and saw the testator sign and execute the instrument as his Last Will; that he signed willingly and that he executed it as his free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the testator signed the Will as witnesses; and that to the best of our knowledge the testator was at that time eighteen (18) or more years of age and of sound mind and under no constrain~ or undue influence. Sworn or affirmed to and subscribed before me by and~ ~]e~M~ ~. ~, witnesses, thi~ ~ ~ ~ay of November, 1977. NOT~Y PUBLI~ DONNA t. WADEL, NOTARY PUBLIO ,.SOUTItAMPTON TWP., FRANKLIN COUNTY IAr L;D~.~ItSSION E~,PI.~-.b MAY 29, 1978 Member, Pennsylvania Association of Notaries ocal Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing. WARNING: It is iXeGal to duplicate this copy by photostat or photograph. P 6 4 9 4 7 8 2 ~~~ MAY 2 4 2000 No. '~ Date COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH * VITAL RECORDS CERTIFICATE OF DEATH Etnel.' .......... ,. ,Female ~ 182 --01 -- 2027 4. May 22, 2000 s. I ' I, f - IL I7. FA I~. Cumberland I Carlzsle Forest Park Nursxng Home ~ ~,~. I~ ~ I I~o~.~ ~hite ~. I~. I~. I'. I~ Seamstress 700 Walnut Bottom Carlisle, PA 17013 Johnson Miller ~IFORMAN~S NAME (T~p~Pd~) . Denn[s Kennedy [][,,~. 5/25/00 Yes [] No ~ 14. ~,.~ Cumberland ~; ~'~ , .,Td~~,~ Carlisle _~ ,,. Agnes Dewalt ~o,,~s~~~.~_ Newville PA 17241 ~ 5Du Mo~ntalR RoaG , Cumberland Valley Mem. Carlisle PA 17241 l~wvi~k ~11nC' 15 Big Spring ATM EXHIBIT IN RE: UPSET TAX SALE HELD DECEMBER 1§, 2003, BY THE CUMBERLAND COUNTY TAX CLAIM BUREAU PROPERTY OF: HENRY M. BARRICK TAX PARCEL NO. 15-04-0391-032B A/K/A 15-03-0059-050 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION - LAW NO. 2003-6602 IN RE: RULE TO SHOW CAUSE ORDER OF COURT AND NOW, this 20th day of May, 2004, this matter having been called for hearing, after hearing, the order of distribution of sales proceeds is modified as follows: Funds Available for Distribution $19,000.00 Cumberland 'County Tax Claim Bureau for delinquent 2000-2003 County; 2000-2003 Lower Mifflin Township and 1999-2003 Big Spring School District real estate taxes, plus interest 1/2 to the Estate of Henry Barrick and 1/2 to the Estate of Edgar Barrick $ 2,979.88 $16,020.12 $19,000.00 By the Court, Robert G. Frey, Esquire For Stephen D. Tiley, Esq., Asst. 5 South Hanover Street Carlisle, PA 17013 Ronald Johnson, Esquire For Dennis L. Kennedy :bE CERTIFICATION OF NOTICE UNDER RULES $.6(a) Name of Decedent: Date of Death: Will No: Edgar R. Barrick June 22, 1983 21-04-0615 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 July 23, 2004: Edna M. Bomesin 101 North Prince Street Shippensburg, PA 17257 Dennis Lee Kennedy 350 North Mountain Road Newville, PA 17241 Notice has now been given to all persons entitled thereto u~d~/~r .Ru~,~(a) except: Date: July 23, 2004 /''' ~' Rona~pJohn;o~l, [squire [ 78 ~e~ Pomfret Street ! Cart,idle, PA 17013 Phone: 717-243-0123 Capacity: Counsel for personal representatives No exceptions. 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 004258 JOHNSON RONALD E 78 WEST POMFRET STREET CARLISLE, PA 17013 ........ fold ESTATE INFORMATION: SSN: 174-05-2584 FILE NUMBER: 2104-0615 DECEDENT NAME: BARRICK EDGAR R DATE OF PAYMENT: 08/11/2004 POSTMARK DATE: 08/1 1/2004 COUNTY: CUMBERLAND DATE OF DEATH: 06/22/1983 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $265.89 TOTAL AMOUNT PAID: $265.89 REMARKS: JOHNSON RONALD E SEAL CHECK//2926 INITIALS: SK RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS OMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 uJ Z Z Z REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) Barrick, Edgar R DATE OF DEATH (MM-DD-YY) IDATE OF BIRTH (MM-DD-YY) OFFICIAL USE ONLY FILE NUMBER 21-04-615 3OUNTY CODE YEAR SOCIAL SECURITY NUMBER 174-05-2584 NUMBER THIS MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS IF APPLICABLE) SURVIVING SPOUSE'S NAME SOCIAL SECURITY NUMBER X--] 1. original Return [] 2. Supplemental Return [] 3. Remainder Return --'] 4. Limited Estate [] 4a. Future interest Compromise [] 5. Fed. Est. Tax Return Req'd ~ 6. Decedent Died Testate [] 7. Decedent had Living Trust 0__ 8. Total number of SDB's ~ 9. Lit'g'tion Proceeds Rec'd [] 10. Spousal Poverty Credit ............................................. ~.!.?..L...E.!..e..c.!?..n...?...!.~....w..!...s....e.?..;.._.9.?..!.3...?.!. .................... NAME: Ronald E. Johnson, Esquire FIRM NAME: Andrews & Johnson TELEPHONE NUMBER 717 243-0123 COMPLETE MAILING ADDRESS: Ronald E. Johnson, Esq. Andrews & Johnson 78 W. Pomfret St. Carlisle, PA 17013 1. Real Estate (Schedule A) (1) 2. 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) [~] 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) $0.00 $0.00 SO.Ob $8,010.0~ ¢! $0.0~ ~, r'-- ,: $8,010.06 $2,101.50'' ,', '-u $O.O0'r:i $2,1ol (8) (11) (12) $5,908.56 OFFICIAL USE ONLY (13) (14) $5,908.56 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) x.0._ (15) $0.00 16. Amount of Line 14 taxable at lineal rate $5,908.56 x.045 (16) $265.89 17. Amount of Line 14 taxable at sibling rate $0 x.12 (17) $0.00 18, Amount of Line 14 taxable at collateral rate $0 x.15 (18) $0.00 19. Tax Due (19) $265.89 20 [] CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Decedent's Complete Address: ' ISTREET ADDRESS RD #3, Box 290 STATE ZIP Newville Tax Payments and Credits: 1. Tax Due 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discounts InterestJPenalty if applicable D. Interest E. Penalty PA (1) 17241 $265.89 Total Credits (A+B+C) (2) $0.00 $o.oo $265.89 $265.89 Total InterestJPentalty (D+E) (3) If Line 2 is greater than Line I + Line 3, enter the difference. This is the OVERPAYMENT. (4) Check box on Page 1 Line 20 to request a refund If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) Make Check Payable to: REGISTER OF I/VILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: yes no a. retain the use or income of the property transferred: ~ p~ b. retain the right to designate who shall use the property transerred or its income: ~ p~ c. retain a reversionary interest: or [------'] p~ d. retain the promise for life of either payments or care? [~ p~ 2. If death occurred after December 12, 1982, did decedent transfer properly within one year of death without receMng adequate consideration? r-~ P~ 3. Did decedent own an "in trust for'' or payable upon death bank account or security at his or her death? [-"-'-] p~ 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 penalti~are t~mpanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaratior.~erpreparer other th~nJi~4ae~e~LrepresentatJv~ t~d (~lCall inform~ati~l~of which F)reparer has an}, knowledge. ADDRESS ........ i .c/o ~ West Pom~et ,~/t~ee. tC1~a~'sle,?~rT013 ADDRESS' - ' c/o 78 West P~[~t Street, Carlisle, PA 17013 o' For dates of, ath 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% [72PS. 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)]. 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 return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1,2000: The tax rate imposed on the net value of transfers from a 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 0% [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 defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. McCREA & DAVIS LAST WILL AND TESTAMENT I, EDGAR R. BARRICK, of Lower Mifflin Township, Cumberland County, Pennsylvania, declare this to be my last will and testament and revoke any will or codicil previously made by me. ITEM I: I devise and bequeath all of my estate of every nature and wherever situate to my wife, ETHEL M. BARRICK, providing she shall survive me by thirty days. ITEM II: Should my wife, ETHEL M. BARRICK, predecease me or die on or before the thirtieth day following my death, I devise and bequeath all of mY estate of every nature and wherever situate as follows: (1) To my grandson, Dennis Lee Kennedy, of Lower Mifflin Township, Cumberland County, Pennsylvania, I give, devise and bequeath my personal residence together with household furniture and furnishings. (2) To my daughter, Edna M. Bornesin, of Shippensburg, Pennsylvania, I give and bequeath the full sum of Five Thousand ($5,000.00) Dollars. (3) To my grandson, Dennis Lee Kennedy, I give and bequeath all of my personal effects. ITEM III: I give, devise and bequeath all the rest, residue and re- mainder of my estate to my grandson, Dennis Lee Kennedy. ITEM IV: I appoint my wife, ETHEL M. BARRICK, executrix of this my last will. Should she fail to qualify or cease to act as executrix, I appoint my grandson, Dennis Lee Kennedy, executor of this my last will. ITEM V: I direct that my executrix or her successor shall not be required to give bond for the faithful performance of their duties in any jurisdiction. IN WETNESS WHEREOF, I hereunto set my hand and seal to this my last will and testament, written on three (3) sheets of paper, dated this day of November, 1977. EDC~ R. B~ICK The preceding instrument, consisting of this and two (2) other typewritten pages, each identified by the signature of the testator, EDGAR R. BARRICK, was on the day and date thereof signed, published and declared by EDGAR R. BARRICK, the testator therein named, as and for his last will, in the presence of us, who, at his request, in his presence, and in the presence of each other have subscribed our names as witnesses hereto. II~~ L~'/~ residing at ~'~ ~ , I~'~'w~ ~ ~esidfng at ~W~'//~-- ~ Mn~REA & DAVI~ MBnRrA & DAVIS COMMONWEALTH OF PENNSYLVANIA: : ss : COUNTY OF CUMBERLAND : I, EDGAR R. BARRICK, the testator whose name is signed to the attached instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. Sworn or affirmed .to and acknowledged before me, by EDGAR R. BARRICK, the testator, this ~7~-day of November, 1977. NOT RY B SOUTHAMPTON TWP., FRANKLIN COUNTY COMMONWEALTH OF PENNSYLVANIA: COUNTY OF CUMBERLAND : We,/~.'/~ c-b~;~ and ~.~o~,~v~ the witnesses whose names are signed to the attached instrument, being duly qualified according to law, do depose and say that we were present and saw the testator sign and execute the instrument as his Last Will; that he signed willingly and that he executed it as his free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the testator signed the Will as witnesses; and that to the best of our knowledge the testator was at that time eighteen (18) or more years of age and of sound mind and under no constrain~ or undue influence. Sworn or affirmed to and subscribed before .me by ~d~o~.~2~, ~ C. and~ ~]eC~ ~ ~/77/-_, witnesses, this~ ~ ~- ~ay of November, 1977. NOTARY PUBLI~ DONNA t. WADEL, NOTARY PUBLIC $OUTNAblPTON TWP., FRANKLIN COUNTY m~ COMr, H$SN}N EXPhi/~ MAY 2.9, 1978 Member, Pennsylvania Association of Notaries SCHEDULE E CASH, BANK DEPOSITS AND MISCELLANIOUS PERSONAL PROPERTY ESTATE OF FILE NUMBER Edgar R. Barfick 21-04-0615 Include the proceeds of litigation and the date the proceeds were received by the estate All property jointly-owned with Right of Survivorship must be disdosefl on Schedule F ITEM DESCRIPTION VALUE AT DATE NUMBER OF DEATH Net proceeds from Upset Tax Sale held December 18, 2003, by the Cumberland County Tax Claim Bureau (see Order of Court attached) NOTE: The amount received and reported hereon is the amount actually received 7/23/04 on a disputed interest in land sold at a tax sale. Therefore, it is requested that interest and penalties be waived since the value is based on current value and not the value as of date of death. $8,010.06 TOTAL (also on line 5, Recapitulation) $8,010.06 IN RE: UPSET TAX SALE HELD DECEMBER 18, 2003, BY THE CUMBERLAND COUNTY TAX CLAIM BUREAU PROPERTY OF: HENRY M. BARRICK TAX PARCEL NO. 15-04-0391-032B A/K/A 15-03-0059-050 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION - LAW NO. 2003-6602 IN RE: RULE TO SHOW CAUSE ORDER OF COURT AND NOW, this 20th day of May, 2004, this matter having been called for hearing, after hearing, the order of distribution of sales proceeds is modified as follows: Funds Available for Distribution $19,000.00 Cumberland 'County Tax Claim Bureau for delinquent 2000-2003 County; 2000-2003 Lower Mifflin Township and 1999-2003 Big Spring School District real estate taxes, plus interest $ 2,979.88 1/2 to the Estate of Henry Barrick and 1/2 to the Estate of Edgar Barrick $16,020.12 $19,000.00 By the Court, Robert G. Frey, Esquire For Stephen D. Tiley, Esq., Asst. 5 South Hanover Street Carlisle, PA 17013 Ronald Johnson, Esquire For Dennis L. Kennedy :bg EXHIBIT REORDER FT 805 · U.S. PATENT NO. 553829Q;55755[~8;5641183;$78§355 1011! ANDREWS & JOHNSON CHECK NUNIBER 513627 DATE 07/23/04 INVOICE NUMBER DATE DESCRIPTION ~ GROSS AMT~ i DISCOUNT NET AMOUNT 20036602TC 07/15/04 2003-6602 COURT 8010.06 0.00 8010.06 2003-6602 COURT ORDER DISr- BARRI CK EST. PLEASE ADDRESS ANY CORRESPONDENCE REGARDING THIS VOUCHER OR TRANSACTION TO THE OF~II CUI~t~ERL. AND COUNT~~ COURT HOUSE, CARLISLE, PA I7013. SCHEDULE H FUNERAL EXPENSES, ADMINISTRATIVE COSTS AND MISCELLANEOUS EXPENSES ESTATE OF FILE NUMBER Edgar R. Barrick 21-04-0615 Debts of decedent must be reported on Schedule I. ITEM DESCRIPTION AMOUNT NUMBER Funeral Expenses: Administrative Costs: Personal Representive Commissions Name of Personal Representative(s) Social Security Number of Personal Representative: Street Address: City: State: Zip: Year(s) commissions paid: Attorney fees to Andrews & Johnson Family Exemption Claimant Street: City: Relationship of Claimant to Decedent: Probate Fees to Register of Wills Accountant Fees Tax Return Preparer's Fees Andrews & Johnson - costs advanced during litigation Register of Wills - PA Inheritance Tax Return filing fee Reserve for closing State & Zip *NOTE: The attorney fees set forth above and included as a deduction includes those incurred as a result of court proceedings to determine the distribution of the net proceeds from the upset tax sale of land by the Cumberland County Tax Claim Bureau. The original determination by the Tax Claim Bureau did not provide for distribution to this estate, but after litigation the estate received one-half of the proceeds of the sale as set forth on Schedule E and the Court Order attached thereto. $1,715.00 $59.00 $12.50 $15.00 $3OO.O0 TOTAL (also on line 9, Recapitulation) $2,101.50 SCHEDULE J BENEFICIARIES ESTATE OF FILE NUMBER Edgar R. Barrick 21-04-0615 ITEM NAME AND ADDRESS OF BENEFICIARY RELATIONSHIP AMOUNT OR SHARE NUMBER Do Not List Trustee(s) OF ESTATE I T~= DBTR~IJTIOI4S [include outright spousal distributions, snd transfers under $¢c. 9116(a)(1.2)] 1 Dennis Lee Kennedy grandson 100% 350 North Mountain Road, Newville, PA 17241 II NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. Charitable and Governmental Bequests: TOTAL CHARITABLE AND GOVERNMENTAL BEQUESTS (also enter on line 13, Recapitulation) $0 ANDP&}WS & JOItN$ON 78 W. POMFRET STREET CARLISLE, PA 1701.3 Register of Wills Cumberland County Courthouse 1 Courthouse Square Carlisle, PA 17013 TAYLOR P. ANDREWS RONALD E. JOHNSON ANDREWS & JOHNSON Attorneys at Law 78 West Pomfret Street Carlisle, PA 17013 October 5, 2004 '04 BCl -~6, ?,1:08 i e~epnone (717) 243-0123 Telefax. (717) 243-0061 Register of Wills Cumberland County Courthouse 1 Courthouse Square Carlisle, PA 17013 Estate of Edgar R. Barrick File No: 21-04-0615 Dear Sir or Madam: I have enclosed herein a copy of the Appraisement from the Department of Revenue regarding the above captioned estate and a check made payable to the Register of Wills, Agent in the amount of $90.04 which sum represents the balance of the Pennsylvania Inheritance Taxes due for said estate. Should you have any questions, please feel free to contact me, Very truly yours, REJ:ss Enclosure cc: Dennis Kennedy BUREAU OF ZNDZVZDUAL TAXES RONALD E JOHNSON 78 W PONFRET ST CARLISLE PA 17013 CONHONNEALTH OF PENNSYLVANIA DEPARTNENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLONANCE OR DZSALLO#ANCE OF DEDUCTIONS AND ASSESSNENT OF TAX Re DATE ! 10-04-2004 ESTATE OF EARRICK DATE OF DEATH 06-22-1983 FZLE NUNBER 21 04-0615 ~coUNT~8 CUNBERLAHD ACN 101 ~ ~oun~ RNt~{ed EDGAR R HAKE CHECK PAYABLE AND RENIT PAYNENT TO: REGISTER OF gILLS CUNBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LZNE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~v:~.~.~-~:~T.~.~.~.~.~.~~.~Y~.~.~ ................. DZSALLONANCE OF DEDUCTZONS AND ASSESSHENT OF TAX ESTATE OF OARRICK EDGAR R FILE NO. 21 04-0615 ACN 101 DATE 10-04-2004 TAX RETURN VAS: ( ) ACCEPTED AS FELED (X) CHANGED SEE ATTACHED HOTICE RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Es{a{e (Sch~dul~ A) 2. S~ocks and Bonds (Schedule S) APPROVED DEDUCTIONS AND EXENPTZONS: (1) .00 (2) .00 ($) .00 . O0 (_~) 8~010.06 (6) . O0 (7) .00 (8) NOTE: To /nsure proper submi{ {he upper of {hts form ~l{h your {ax paymBn{. 13. NOTE: 8,010.06 (1S). .00 X O0 = .00 (16). 5,908.56 x 06 = 35q.51 (17). .O0. x O0 = .00 (18) .00 X 15 = .OO (lC)= 354.51 INTEREST IS CHARGED THROUGH 10-19-2004 AT THE RATES APPLICABLE AS OUTLINED ON THE REVERSE SIDE OF THIS FORH ASSESSNENT OF TAX: 15. Amoun{ of LAne 1(~ a{ Spousal ra{e 16. Amour{ of Line 1~ {axable a~ L~neaL/Class A ra~e 17. ~oun~ of Ltnm Zq at S/bltng ra*e 18. A~ o~ LLne Zq ~abZe a* Collateral~Class B ra~e 19. Princlpal Tax ~e tAX CREDITS: DATE NU~ER INTEREST/PEN PAID (-) 07-25-200~ ~RZTEOFF . O0 08-11-200q CD00~258 .00 ANOUNT PAED 641.51 265.89 TOTAL TAX CREDZT I BALANCE OF TAX DUE] INTEREST AND PEN. TOTAL DUE ZF PAID AFTER DATE /NDZCATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. 265.89 88.62 1.42 90.04 ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYHENT ZS REQUIRED. ZF TOTAL DUE ZS REFLECTED AS A 'CREDIT' (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR ZNSTRUCTZONS.) Charl{abl~/Sovernm~n{al Beque${$; Non-elec{ed 9115 Trusts (Schedule J) (13) .00 Ne{ Value of Es{a{e SubJec{ {o Tax (1~) 5,90B,56 z~ an assessment was issued previously, Zines 14, 15 and/ar 26, 17, 28 and 19 wt~2 reflect figures that include the total of AL~Lreturns assessed to date. 2,101.50 (9) (lO) .00 (11) ~.101,50 (12) 5,908.56 COMMONWEALTH OF PENNSYLVANIA DEPARTMENTOFREVENUE BUREAU OFINDIVIDUAL TAXES D£PT280601 HARRISBURG, PA 17128-O601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT REV 1162 EX(11-96) NO. CD 004473 JOHNSON RONALD E 78 WEST POMFRET STREET CARLISLE, PA 17013 f01d ESTATE INFORMATION: SSN: 174-05-2584 10/05/2004 CUMBERLAND DATE OF DEATH: 06/22/1983 FILE NUMBER: 2104-0615 DECEDENT NAME: BARRICK EDGAR R DATE OF PAYMENT: 10/06/2004 POSTMARK DATE: COUNTY: ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $90.04 REMARKS: TOTAL AMOUNT PAID: $90.04 SEAL CHECK# 2982 INITIALS: JA RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS BUREAU OF INDIVIDUAL TAXES INHERI'~ANCE TAX DTVISION DEPT. 280601 HARRISDIJRG, ,oA 1712&-060! COHHONgEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE NOT/CE OF /NHER/TANCE TAX APPRAZSENENT, ALLONANCE OR DZSALLO#ANCE OF DEDUCT/OHS AND ASSESSNENT OF TAX DATE 10-0q-200~, ESTATE OF BARRICK DATE OF DEATH 06-22-198:5 ~ F/LE NUHBER 21 0~,-0615 .....· - : COUNTY CUHI}ERLAND RoNALD E JOHNSON ACH 101 78 g POHFRET ST I Amount CARLISLE r'--- PA 1701:5 I C~ REV-16d7 EX AFP (01-03) EDGAR R ~ HAKE CHECK PAYABLE AND REHZT PAYHENT TO: · !J: REGISTER OF HILLS . CUHBERLAND CO COURT HOUSE · -~ CARLISLE, PA 1701:5 CUT ALONG THIS LINE ~ RETAIN LOgER PORTION FOR YOUR RECORDS ~ REV-1547 EX AFP (01'03) NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLOgANCE OR DZSALLOgANCE OF DEDUCTIONS AND ASSESSHENT OF TAX ESTATE OF BARRICK EDGAR R FILE NO. 21 0~-0615 ACN 101 DATE 10-0q-200~ TAX RETURN NAS: ( ) ACCEPTED AS FILED (X) CHANGED SEE ATTACHED NOTICE RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRA'rSED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) :5. Closely Hold Stock/Partnership Tnterest (Schedule C) ~. Nortgages/Notas Receivable (Schedule D) (q) 5. Cash/Bank Deposits/Nisc. Personal Property (Schedule E) (5) 6. Jolntly O~nad Property (Schedule F) (6) 7. Transfers (Schedule G) ~ (7) 8. Total Assets APPROVED DEDUCTIONS AND EXEHPTZONS: 9. Funeral Expenses/Ada. Costs/N1sc. Expenses (Schedule H) (9) 10, Debts/Nortgaga Liabilities/L1ens (Schedule 1) (10) 11. To~el Deductions 12. Net Value of Tax Re~urn 1:5. Charitable/Governeenta! Bequests; Non-elected 911:5 Trusts (Schedule J) Not Value of Estate Sub~ect to Tax .00 8z010.06 .00 .00 2,101.50 .00 NOTE: To /nsure proper .00 credit to your account, .00 submit the upper portion of this fore with your tax payment. .O0 (8) 8,010.06 NOTE: (11) 2.]nl .50 (12) 5,908.56 (].:5) . O0 (1~.) 5,908.56 Zf an assessment ~as issued prevlousZy, lines 14, 15 and/or 16, 17, reflect figures that include the total of ALL returns assessed to date. 18 and 19 ~ill ASSESSHENT OF TAX: 15. Amount of L/no lq at Spousal rate 16. Amount of L/no lq taxable at L~neal/Class A rata 17. Aeount of Line lq at Sibling rate 18. Aeount of Line lq taxable at Collateral/Class B rate 19. Principal Tax Duo TAX CREDITS: PAYMENT RECETpT DATE NUMBER gRZTEOFF CD00q258 DZSCOUNT (+) INTEREST/PEN PAID (-) 07-25-Z00q 08-11-Z00~ .00 .00 (z5) .00 x O0 = .00 (16) 5,908.56 x 06 = 35q.51 (~7) .00 x O0 = .00 (18) .00 x 15 = .00 (19)= $5q.51 AHOUNT PAID 6ql.51 265.89 265.89 88.62 1.q2 90.0q INTEREST IS CHARGED THROUGH 10-19-200~ AT THE RATES APPLICABLE AS OUTLINED ON THE REVERSE SIDE OF THIS FORH TOTAL TAX CREDIT BALANCE OF TAX DUEI INTEREST AND PEN. TOTAL DUE ZF PA/D AFTER DATE ZND/CATED~ SEE REVERSE ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYNENT 1S REgU/RED. FOR CALCULATZON OF ADDITIONAL /NTEREST. IF TOTAL DUE TS REFLECTED AS A 'CREDZT" (CR), YOU NAY BE DUE A REFUND. SEE REVERSE SZDE OF TH'rS FORN FOR ZNSTRUCTZONS.) RESERVATION: Estates of decadents dying on or before December 12, 19BI -- if any futura interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decadent after the expiration of any estate for life or for years, the Coaaonaaalth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rata on any such future interest. PURPOSE OF NOTICE: PAYMENT: REFUND (CR): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: To ~ulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act ZS of ZOO0. (71 P.S. Section 91q0). Detach the top portion of this Notice and submit with your payment to the Register of Ntlls printed on the reverse side. --Make check or money order payable to: REGISTER OF MZLLSj AGENT A refund of a tax credit, ahich was not requested on the Tax Return, amy ba requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-ISIS). Applications are available at the Office of the Register of Rills, any of the ZS Revenue District Offices, or by calling the special Iq-hour answering service for fores ordering: 1-B00-361-Z050; services for taxpayers with specie1 hearing and / or speaking needs: 1-BOO-qfiT-3020 (TT only}. Any party in interest nat satisfied with the appraisement, allowance, or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object within sixty (603 days of receipt of this Notice by: --written protest to.the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17118-1021, OR --election to have the matter determined et audit of the account of the personal representative, OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should bo addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 180601, Harrisburg, PA 1711&-0601 Phone (717) 787-6505. Sam page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decadent" (REV-1501) for an explanation of administratively correctable errors. If any tax due is paid within three (3) calendar months after the dacedant's death, a five percent (SI) discount of the tax paid is allowed. The 15X 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. _~his 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. Interest is charged beginning with first day of delinquency, or nine (93 months end one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 19BI bear interest at the rate of six [6Z) percent per annum calculated at a daily rate of .000164. All taxes which became delinquant 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 1981 through ZOO4 are: Interest Daily Interest Daily Year Rate Factor Year Rata Factor ~ ZOZ .0005~,8 ~-1991 llZ .000S01 198:5 161 .000436 1991 91 .00020,7 1984 llZ .O003Ol 1993-1994 72 .000192 1985 131 .000356 1995-1998 91 .000247 1986 lOZ .000174 1999 72 .000192 1987 lOZ .000274 2000 72 .000192 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID Interest Daily Year Rata Factor ~ 91 .O00Zq7 ZOOZ 6Z .000164 2003 52 .000137 ZO0~ 42 .000110 X NUNBER OF DAYS DELINQUENT X DALLY 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. REV-1470 EX (6-88~ EXPLANATION COMMONVVEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE OF CHANGES BUREAU OF INDIVIDUAL TAXES PO Box 280601 HARRISBURG~ PA 17128-0601 DECEDEN~rS NAME FILE NUMBER BARRICK, EDGAR R 2104-0615 REVIEWED BY ACN Kathryn Harbilas 101 ITEM SCHEDULE NO. EXPLANATION OF CHANGES E Interest is effective 07-24-2004 Interest is abated in the amount of $641.51 from the delinquent date 03-22-84 to 07-23-04 The date of receipt of the proceeds of litigation. Taxable at 6%. The tax rate change for lineal heirs is effective for dates of death on or after 07-01-2000. ROW Page 1 BUREAU OF ZNDZVTDUAL TAXES TNHERTTANCE TAX DI'V'rSZON PO BOX 280601 HARRISBURG., PA 17128-0601 COHHONWEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT REV-1607 EX AFP RONALD E JOHNSON 78 W POHFRET ST CARLISLE PA 17013 DATE 11-15-2004 ESTATE OF BARRICK DATE OF DEATH 06-22-1983 FILE NUHBER 21 04-0615 ,,~.C~NTY CUHBERLAND 'Ac Amoun'l: Rem'i 'l:'l:ed EDGAR R HAKE CHECK PAYABLE AND REHZT PAYHENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper crodi~ ~o your account, submi~ ~he upper portion of ~his for. wi~h your ~ax payment. CUT ALONG TH'rS L'rNE I~ RETA'rN LOWER PORTION FOR YOUR RECORDS ~ ESTATE OF BARRICK EDGAR R FILE NO. 21 04-0615 ACN 101 DATE 11-15-2004 THIS STATEHENT ZS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN ZN THE NANED ESTATE. SHONN BELOtt ZSA SUHHARY OF THE PRINCIPAL TAX DUE,. APPLICATION OF ALL PAYHENTS, THE CURRENT BALANCE,, AND, ZF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSHENT OR RECORD ADJUSTHENT: 10-04-2004 PRINCIPAL TAX DUE: ..................................................................................... PAYHENTS CTAX CREDITS): 354.51 PAYHENT RECEIPT DISCOUNT (+) AHOUNT PAID DATE NUHBER INTEREST/PEN PAID (-) 07-23-2004 08-11-2004 10-05-2004 WRZTEOFF CDOO4Z58 CD004473 .00 .00 .29- 641.51 265.89 90.04 ZF PAID AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYNENT ZS REQUIRED. ZF TOTAL DUE ZS REFLECTED AS A 'CREDIT" TOTAL TAX CREDIT 354.64 BALANCE OF TAX DUE .13CR INTEREST AND PEN. .00 TOTAL DUE .13CR YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORN FOR INSTRUCTIONS. PAYMENT: Detach the top portion of this Notice and submit with your payment made payable to the name and address printed on the reverse side. -- If RESIDENT DECEDENT make check or money order payable to: REGISTER OF HILLS, AGENT. -- If NON-RESIDENT DECEDENT make check or money order payable to: COMMONNEALTH OF PENNSYLVANIA. REFUND (CR): A refund of a tax credit, which ems not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1315). Applications are available online at www.revanue.state.na.us, any Register of Hills or Revenue District Office, or from the Department's Zq-hour answering service for forms orders: 1-800-361-2050; services for taxpayers with special hearing and/or speaking needs: 1-800-qq7-30ZO (TT only). REPLY TO: DISCOUNT: PENALTY: guestions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, P.O. Box 180601, Harrisburg, PA 171ZB-0601, phone (717) 787-650S. If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (5Z) discount of the tax paid is allowed. The leg tax amnesty non-participation penaIty is computed on the totaI of the tax and interest assessed, and not paid before January lB, 1996, the First day after the end of the tax amnesty period. INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) months and Dna fi) day from the date of death, to the date of payment. Taxes which became delinquent before January l, 198Z bear interest at the rate of six (6X) percent per annum calcuIated at a daily rate of .O0016q. Ali taxes which became delinquent on and after January 1, 1982 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 ZOOq are: Intarest Daily Interest Daily Year Rate Factor Year Rate Factor Year 1982 ZOZ .OOOSq8 1988-1991 llX .000301 ZOOl 1983 X6Z .000q38 1992 91 .0002q7 ZOOZ 1984 iXZ .000301 1993-1994 72 .000192 2003 198S 132 .000356 1995-1998 9Z 1986 102 .000274 1999 7Z .O0019Z 1987 92 .O00Zq7 ZOO0 82 .000219 Interest Baiiy Rate Factor 92 .O00Z~7 62 .000164 52 .000137 41 .O00110 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DALLY 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.