HomeMy WebLinkAbout06-30-11~ 1505610101
REV-1500 EX (01-30) •
OFFICIAL USE ONLY
PA Department of Revenue Pennsylvania '-'
DEPARTMENT OF REVENUE County Code Year File Number
Bureau of Individual Taxes INHERITANCE TAX RETURN
PO Box Z8o6oi 2 1 1 1 0 4 7 6
Harrisburg, PA 1'7128-0601 RESIDENT DECEDENT __
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY
1 6 2 2 2 0 7 9 6
Decedent's Last Name Suffix Decedent's First Name MI
R i t t e r M a r y E.
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name MI
Spouse's Social Security Number
FILL IN APPROPRIATE OVALS BELOW
~ 1. Original Return
O 4. Limited Estate
~ 6. Decedent Died Testate
(Attach Copy of Will)
O 9. Litigation Proceeds Received
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
O 2. Supplemental Return
O 4a. Future Interest Compromise (date of
death after 12-12-82)
O 7. Decedent Maintained a Living Trust
(Attach Copy of Trust)
O 10. Spousal Poverty Credit (date of death
between 12-31-91 and 1-1-95)
O 3. Remainder Return (date of death
prior to 12-13-82)
O 5. Federal Estai:e lax Return Required
~ 8. Total Number of Safe Deposit Boxes
O 11. Election to tax under Sec. 9113(A)
(Attach Sch. O)
CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD SE DIRECTED TO:
Name Daytime Telephone Number
A n t h o n y L D e L u c a E s q 7 1 7 2 5 8 6 8 4 4
~..
First line of address
1 1 3 F r o n t S t r e e t
Second line of address
~ O B o x 3 5 g
City or Post Office State
B o i l ~. n g S' p r i n g s P A
Correspondent's a-mail address:
ZIP Code
LLS USE UNT;,Y
REGISTER O~~II
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DA.~ FILED
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1 7 U 0 7
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 prepare!r has any knowledge.
SIGNATURE OF PERSON RESPOiNS~IBLE FOR FILING~ETURN /DATE e
ADDRESS `' v ~
_ ,
SIGNATU OF PREPARER OT EHAN P ATIVE D/AT~E_
y .,.~ ~iC ~ ~...C.-GEC -t'~. '.~ ®_. .,~ ~!~', .~~
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ASE USE ORIGINAL FORM ONLY
L 1505610101
Side 1
1505610101
r /~~,~-
J
73
J 1505610105
REV-1500 EX
Decedent's Name: Mary E. Ritter
~!
Decedent's Social Security Number
X 6 2 2 2 0 7 9
6
RECAPITULATION
- ---
1. Real Estate (Schedule A) ............................................. 1. 0 . 0 0
2. Stocks and Bonds (Schedule B) ....................................... 2. 0 . 0 0
3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. 0 . 0 0
4. Mortgages and Notes Receivable (Schedule D} ........................... 4. 0 • 0 0
5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E)....... 5. 4 4 , 6 4 0 . 4 9
6. Jointly Owned Property (Schedule F) ~ Separate Billing Requested ....... 6. `` 0 • 0 0
7. Inter-Vivos Transfers & Miscellaneous Nan-Probate Property
(Schedule G) ®Separate Bitting. Requested........ 7.
0. 0
0
8. Total Gross Assets (total Lines 1 through 7) ............................. 8. 4 4 , 6 4 0 • 4 9
9. Funeral Expenses and Administrative Costs (Schedule H) ................... 9.
1 7,1
7
42
1
10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) .............. 10. 2 3 9 +' 0 0
11. Total Deductions (total Lines 9 and 10) ................................. 11. 1 7 , 4 1 3 2 1
12. Net Value of Estate (Line 8 minus Line 11) .............................. 12. 2 7 , 2 2 7 ~ 2 8
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which
an election to tax has not been made (Schedule J) ........................ 13. 0 + 0 0
14. Net Value Subject to Tax (Line 12 minus Line 13) ........................ 14. 2 7 , 2 2 7 , 2 $
TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES ~~ ~ ~'~ ~
15. Amount of Line 14 taxable
at the spousal tax rate, or
transfers under Sec. 9116
(a)(1.2) x .0~5 2 7, 2 2 7 r. 2 ~3 15. 1 2
-~ 2 5 2 3
16. Amount of Line 14 taxable
at lineal rate X .0 _ . 16
17.
Amount of Line 14 taxable .
at sibling rate X .12 17
18. Amount of Line 14 taxable
at collateral rate X .15 , 18 •
19. TAX DUE ......................................................... 19. 1~ ~~ 2 5 2 3
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ~
Side 2
1505610105 150561105
REV-1500 EX Page 3 File Number
Decedent's Complete Address: 21-1 1 - o .4 7 6
1)Q~iry E. Ritter
STREETADDRESS
__ ____ 66 Ask~burg__ Drive
Apartment 210
aTY -- ------- - - --------
Mechanicsburg
Tax Payments and Credits:
1. Tax Due (Page 2, Line 19)
2. Credits/Payments
A. Prior Payments _____ - 0 - _
B. Discount $ 61.2 6
3. Interest
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Fitl in oval on Page 2, 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.
STATE
PA
Total Credits (A + B )
i~IP
17050
(1) $ '1 , 255.23
(2) 61.26
(3) - 0 -
(4) ---
(5) _~1I ~1 6 3.9 7
Make check payable to: REGISTER OF WILLS, AGENT.
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• x~ x..._., E ~'}'. c .i~'.~': *. ~^~rr Z,y ~ I~:~ ~ 4. ~ ~ .~. ... .~~.. lk=; :.. r~ 'T~"X,v A~c.~i -r F 4 s.~ f ..' . ;. ...a .r
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 ..................................................:.......:............................... ^ (~
b. retain the right to designate who shall use the property transferred or its income : .......................................... ^
c. retain a reversionary interest; or .......................................................................................................................... ^
d. receive the promise for life of either payments, benefits or care? ...................................................................... ^ [X]
2. If death occurred after Dec. 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? .............. ^ X^
4. Did decedent own an individual retirement account, annuity or other non-probate property, which
contains a beneficiary designation? ........................................................................................................................ ^
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
r, ~ , ,
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For dates of death on or after July 1, 1994, and before Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use; of the surviving spouse is
3 percent [72 P.S. §9116 (a) (1.1) (i)].
For dates of death on or after Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent
[72 P.S. §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 deceased child 21 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 percent [72 P.S. §9116(x)(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 percent, except as noted in
72 P.S. §9116(1.2) [72 P.S. §9116(x)(1)).
• The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12 percent [72 P.S. §9116(x)(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.
REV-1502 EX+ (8-98)
~.
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE A
REAL ESTATE
ESTATE OF FILE NUMBER
Mary E. Ritter 21 -1 1 -O9E76
H~~ real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price a.t which property would be
exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts.
Real property which is jointly-owned with right of survivorship m~~~t np ~~~~i~~o~ ,,,, c..tie.~„~e c
~n rn~re space is neeaeo, msen additional sheets of the same size)
REV-1503 EX+ (6-98)
:o..
SCHEDULE B
COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Mary F, Ritter 21 -1 1 -0~~76
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM --
NUMBER VALUE AT DATE
DESCRIPTION OF DEATH
1. --
NONE _0_
TOTAL (Also enter on line 2, Recapitulation) I $ __ 0 _
(If more space is needed, insert additional sheets of the same sized
REV-1504 ~X+ (1-97)
- ~ SCHEDULE C
"' CLOSELY HELD CORPORATION,
COMMONWEALTH OF PENNSYLVANIA PARTNERSHIP OR
INHERITANCE TAX RETURN
RESIDENT DECEDENT SOLE-PROPRIETORSHIP
ESTATE OF
FILE NUMBER
- M.~:~y E. Ritter 21 -1 1 -0476
Schedule C-1 or C-2 (including all supporting information) must be attached for each closely-held corporation/partnership interest of tfie decedent, other than a
sole-proprietorship. See instructions for the supporting information to be submitted for sole-proprietorships.
ITEM NUMBER _~
NUMBER DESCRIPTION VALUE AT DATE
OF DEATH
t . --
NONE _0_
TOTAL (Also enter on line 3, Recapitulation) I $ -- 0 -
(If more space is needed, insert additional sheets of the same size)
REV-1507 EX+ (1-97)
.. ~.
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ACHE®uLE
MORTGAGES & NOTES
RECEIVABLE
~, ~yi ~ ~~ ~ FILE NUMBER
Mary E, Ritter 21-1'1-0476
__ _~ _~ All property jointly-owned with right of survivorship must be disclosed on Schedule F.
I~~EM -
NUMBER _.__ _ _ DESCRIPTION
NONE
VALUE AT DATE
OF DEATH
~-0-
TOTAL (Also enter on line 4, Recapitulation) I $ -' 0 -
(If more space is needed, insert additional sheets of the same size) ~.
REV•1508 EX + (t-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF FILE NUMBER
Mary ~'. Ritter
21 -1 1 --0476
Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
~~ Checking Account; #412554 at Orrstown Bank
$1,467.12
2. I Investment account, #50001768011, at Orrstown I~ 42,569.39
Bank.
3. Misc?llaneous Perso~~l Property. 604.00
See attached appraisal
TOTAL (Also enter on line 5, Recapitulation) 19~ 4 ~ , 6 4 0 . 4 9
(tf more space is needed, insert additional sheets of the same size)
REV•1509 EX + (1-97)
SCHEDULE F
COMMONWEALTH OF PENNSYLVANIA JOINTLY-OWNED PROPERTY
INHERITANCE TAX. RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Mary E. Ritter 21 -'I 1 -0476
If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G. `
SURVIVING JOINT TENANT(S) NAME
A
B.
C
JOINTLY-OWNED PROPERTY;
LETTER DATE
ITEM FOR JOINT MADE
NUMBER TENANT JOINT
1. A,
NONE
ADDRESS
DESCRIPTION OF PROPERTY
Include name of financial institution and bank account number or similar identifying number. Attach DATE OF DEATH
deed for jointly-held real estate. VALUE OF ASSET
RELATIONSHIP TO DECEDENT
'% OF
DECD'S
INTEREST
DATE OF DEATH
VALUE OF
DECEDENT'S INTEREST
TOTAL,(Also enter on line 6, Recapitulation) I ~i - 0 -
(If more space Is needed, Insert additional sheets of the same size)
REV-1510 EX t (1.97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
ESTATE OF FILE NUMBER
Mary E. Ritter 21 -1 1 -0476
This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes.
ITEM
NUMBER DESCRIPTION OF PROPERTY
INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER.
ATTACH A COPY OF THE DEED FOR REAL ESTATE .
DATE OF DEATH
VALUE OF ASSET % OF
DECD'S
INTEREST
E;~CCLUSION
-L-APPLICABLE
TAXABLE VALUE
1 ~ NONE
TOTAL (Also enter on line 7, Recapitulation) 9i - 0 -
(If more space is needed, insert additional sheets of the same size)
REV-1511 EX+ (10-06)
t~
~~' SCHEDULE H
COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES &
INHERITANCE TAX RETURN ADMINISTRATIVE COSTS
RESIDENT DECEDENT
t51Alt OF
Mary E, Ritter
FILE NUMBER
21 -'1 1-0476
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION
A. FUNERAL EXPENSES:
~ Ronan Funeral Home
255 York Road
Carlisle, PA 17013
Gingrich Memorials
5243 Simpson ~~erry Road
Me:~hanicsburg, PA 17050
AMOUNT
~~1 3, 072, 93
160,00
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative(s) Patricia A, Sheriff 1 5 0 0 0 0
Street Address _ 0'7 North Old Stone?1ouse Road
City Carlisle , state P A zip 1 7 01 5 _
Year(s) Commission Paid: 2 01 1
2~ Attorney Fees Anthony L. DeLuca, Esquire
1,500,00
3~ Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City State Zip
Relationship of Claimant to Decedent
4. Probate Fees
172,50
5~ Accountant's Fees
400.00
6. Tax Return Preparer's Fees
7.
8 Legal A:~vertising - Cumberland Law Journal 75
00
.
9 Legal Advertising - The Sentinel ,
208
78
.
10, Filing Fees for I~Zheritance Tax and Inventory
Roy D
Gottsh
ll .
30,00
.
a
- Appraisal of Pers:~nal Property 55.00
TOTAL (Also enter on line 9, Recapitulation) ~ $ 1 7 , 1 7 4.21
(If more space is needed, insert additional sheets of the same size)
REV-1512 EX~ (12-03)
~,
. ,_
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RFSIf1FNT nF~GnGniT
SCHE®ULE 1
DEBTS ®E DECEDENT,
MCIRTGAGE LIABILITIES, & LIENS
ESTATE OF _
FILE NUMBER
Mary E. Ritter 21-11-0476
deport tle~ts inc~irred by the decedent prior to death which remained unsaid as of the date of death inrlnrlinn nnreimhnr~~.J ~ .,:__~ _..__~___
~~~ ~~~~~C ~Nd~C a necuea, insert aaaitional sheets of the same size}
NEV-1513 EX+ (9-00)
,~
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE J
BENEFICIARIES
ESTATE OF
Mary E. Ritte:~
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under
Sec. 9116 (a) (1.2)]
1~ Robert C. +~itter
69 Big Spring Terrace
Newville, PA 17241
2 Patricia A, Sheriff
67 North Old Stonehou~e Road
Carlisle, PA 17015
3 Linda K. Ritter
6480 Wertzville Road
Enola, PA 17025
4 David S. S `~eri f f
3766 Elder Road
Harrisburg, PA 17111
5 Cheryl L. Zwigart
3723 Brisban Street
Harrisburg, PA 17111
FILE NUMBER
21 -1 11 -04 76
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
Do Not List Trustee(s) OF ESTATE
Son one-third
D~~ughter ~ one-t'nird
Daughter ~ one-third
Grandson ~ $2,250.00
Granddaughter $2,250.00
~ spe at~ch~d sheet
- ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET
II NON-TAXABLE DISTRIBUTIONS: _
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
1.
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
1.
TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET I $ - ~.
(If more space is needed, insert additional sheets of the same size)
SCHEDULE J -CONTINUED
BENEFICIARIES
ESTATE OF MARY E. RITTER
~, Rebecca .T. Lemmon
3723 Brisb-~n Street
Harrisb~.~rg, PA 17111
7. Matthew D. Lemmon
3723 Brisban Street
Harrisburg, PA 17111
8. Julie A. Grimes
100 Yate Street
Mt. Holly S~:rings, PA 17065
9. Jillian R. Grimes
100 Yate Street
Mt: Holly Springs, PA 17065
#21-11 -04 ;~6
Great Granddaughter $2,O~J0.00
Great Grandson
Granddaughter
$2,000.00
$2,000.00
sreat Gran~~~~aughte.r $2, 000.00
LAST WILL AND TESTAMENT
OF
MARY E. BITTER
I, MARY E. BITTER, a resident of Silver Springs Township, Cumberland
County, Pennsylvania being of sound mind, memory and understanding, do hereby make,
publish and declare this to be my Last Will and Testament, hereby revoking all Wills and
Codicils heretofore made by me.
ITEM 1: I direct that all my just debts, the expenses of my last illness and
funeral expenses be paid as soon after my decease as the same can conveniently be done.
ITEM 2: I direct that there shall be paid out of my residuary estate all estate,
inheritance and like taxes together with any interest or penalty thereon imposed b:y the
government of the United States, or any state or territory thereof, or by any foreign
government or political subdivision thereof, in respect to all property required to lie
included in my gross estate for estate, inheritance or like tax purposes by any of such
governments, whether the property passes under this Will or otherwise, excluding,
however, any property over which I have a taxable power of appointment, provided,
however, that no residuary beneficiary shall by reason of this provision be denied the
benefit of any deduction, credit, favorable rate of tax or other benefit which by law
enures to such beneficiary. :~?
--
,Z, : r
ITEM 3: To the individuals listed below, I bequeath the following: -~~? ~, .~~
_ ',-~ '-j
--~ _= ~
---~i
MARY ~. BITTER ~ `~+
_~ ~
---.. --
C ~.? ~ ,
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1
LAST WILL AND TESTAMENT
OF
MARY E. BITTER
A. To each of my grandchildren who is living at the time of my death, the
sum of Two Thousand Dollars ($2,000.00);
B. To each of my great grandchildren who is living at the time of my
death, the sum of Two Thousand Dollars ($2,000.00); and
C. To my step-great grandson, ALEX PEARCE, if he shall survive me,
the sum of Five Hundred Dollars ($500.00).
ITEM 4: I give, devise and bequeath all of the rest, residue and remai:ncier of my
estate, real, personal and mixed, of whatsoever kind and nature, and wheresoe~ve;r situate
at the time of my death, in equal shares, unto my children, ROBERT C. RITT:ER,
PATRICIA A. SHERIFF, and LINDA K. BITTER, provided, however, that they survive
me and are living sixty (60) days after the date of my death.
ITEM 5: If and in the event that a child of mine does not survive me and. is not
living sixty (60) days after the date of my death, then and in such event, I give., devise
and bequeath the interest in my estate, which such deceased child would have :received, if
living, to the issue of said deceased child, per stirpes.
ITEM 6: I hereby nominate, constitute and appoint my daughter, PATIZICIA A.
SHERIFF, Executrix of this my Last Will and Testament, with full power to do any and
~~~4~ ~~ ~ ~ ~+
MARY .BITTER
2
LAST WILL AND TESTAMENT
OF
MARY E. BITTER
all things necessary for the complete administration of my estate, and direct that no bond
or other surety is required of her in this or any other jurisdiction for her performance of
this office.
If and in the event that my daughter, PATRICIA A. SHERIFF, does not survive
me and is not living sixty (60) days after the date of my death, or does not complete her
duties as Executrix, then and in such event, I hereby nominate, constitute and appoint
ROBERT C. BITTER and LINDA K. BITTER, Co-Executors of this my Last Will and
Testament, with full power to do any and all things necessary for the complete
administration of my estate, and direct that no bond or other surety is required o:f them in
this or any other jurisdiction for their performance of this office.
ITEM 7: If any provision of this Will or of any Codicil hereto is held to Abe
inoperative, invalid or illegal, it is my intention that all the remaining provisions thereof
shall continue to be fully operative and effective, so far as is possible and reasonable.
IN WITNESS WHEREOF, I, MARY E. BITTER, the Testatrix, have to this my
Last Will and Testament, typewritten on four (4) consecutively numbered pages,
subscribed my name and affixed my seal this ~~' L'`~day of March, 2003.
,~'~~~'~-r` ~~',~ . : a, ~ SEAL)
MARY .BITTER
3
~.
LAST WILL A~'~D TESTAI'ViENT
OF
MARY E. BITTER
Signed, sealed, published and declared by the above named MARY E. BITTER., as and
for her Last Will and Testament, in the presence of us, who have hereunto subscribed our
names at her request, as witnesses hereto, in the presence of the said Testatrix, and of
each other.
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