HomeMy WebLinkAbout03-0352PETITION FOR PROBATE and GRANT OF LETTERS
Estate of ROBERT C. TURNER
also known as ROBERT CLAYTON TURNER,
Deceased.
Social Security No. 328-22-2759
No.
To:
Register of Wills for the
County of Cumberland in the
Commonwealth of Pennsylvania
The petition of the undersigned respectfully represents that:
Your petitioner is 18 years of age or older and the Executrix named in the last will of the above
decedent, dated March 25, 1994 and codicil(s) dated [none]
Decedent was domiciled at death in Cumberland County, Pennsylvania, with his last family or
principal residence at 1305 Dickinson Drive, Carlisle Borough.
Decedent, then 73 years of age, died March 9, 2003, at 1305 Dickinson Drive, Carlisle, PA,
17013.
Except as follows, decedent did not many, was not divorced and did not have a child bom or
adopted after execution of the will offered for probate; was not the victim of a killing and was never
adjudicated incompetent:
Decedent at death owned property with estimated values as follows:
(If domiciled in Pa.) All personal property
(If not domiciled in Pa.) Personal property in Pennsylvania
(If not domiciled in Pa.) Personal property in County
Value of real estate in Pennsylvania
situated as follows: [none]
$ unestimated
$
$
WHEREFORE, petitioner respectfully requests the probate of the last will and codicil(s) presented
herewith and the grant of letters testamentary thereon.
Car~'~n T'fi r~ r
1305 Dickinson Drive
Carlisle, PA 17013
(717) 243-6688
OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA )
: SS.
COUNTY OF CUMBERLAND )
The petitioner above-named swears or affirms that the statements in the foregoing petition are tree
and correct to the best of the knowledge and belief of petitioner and that as personal representative of the
above decedent, petitioner will well and truly administer the estate according to law.
Sworn to or affirmed and subscribed
/~ Aprre me this 22nd day of
±]- tx ~--~., 200_~__.
Donna Iq. Otto;lst Deputy' ' l(egist~fl~
Carol-Jean T~-~
No. 21-2003-352
Estate of Robert C. Turner a/k/a Robert Clayton Turner, Deceased
DECREE OF PROBATE AND GRANT OF LETTERS
AND NOW, April 22nd, 2003 , in consideration of the petition on the reverse side
hereof, satisfactory proof having been presented before me,
IT IS DECREED that the instrument(s) dated March 25, 1994, described therein be admitted to probate
and filed of record as the last will of Robert C. Turner a/k/a Robert Clayton Turner and Letters
Testamentary are hereby granted to Carol Jean Turner.
Will Book #
Page
FEES
Probate, Letters, Etc. $ 375.00
Short Certificates(4 ) $ 12.00
Renunciation
x-Paqes ( 6 )
JCP
Filed April
~O~AL
22nd,2003
$ 18.00
$ 10.00
$415.00
Ivo V. Otto III, Esquire (27763)
ATTORNEY (Sup. Ct. I.D. No.)
MARTSON DEARDORFF WILLIAMS & OTTO
10 East High Street
Carlisle, PA 17013
(717) 243-3341
F:~F1LESqDATAFILE~ESTATES\6660-6.pctition.letters
Mailed Letters to Attorney on 4/23/2003
21-2003-352
Wills\6660-h.wil
8/6/93--clm
LAST WILL AND TESTAMENT
I, ROBERT CLAYTON TURNER, of West Pennsboro Township, Cumberland County,
Pennsylvania, being of sound and disposing mind and memory, do hereby make, publish and
declare this to be my Last Will and Testament, hereby revoking any and all former Wills or
Codicils by me made.
ITEM ONE
I direct that all my just debts, funeral expenses, testamentary expenses and all inheritance
taxes shall be paid to the extent possible from the assets held or passing under ITEM FIVE
hereof as soon as practicable after my decease and as pan of the administration of my estate.
ITEM TWO
I give my undivided interest in real property situate in the State of Iowa to my three
children, MARGARET LOUISE BEATTY, JEFFREY CLAYTON TURNER and ROBERT
PAUL TURNER, in equal shares, as tenants in common.
In the event my wife, CAROL JEAN TURNER, shall predecease or fail to survive me
by thirty (30) days, then I give such items of personalty as are itemized in a certain list attached
hereto to the persons named thereon, which list is signed and dated by me at the end thereof.
IT-EM FOUR
If my wife, CAROL JEAN TURNER, is living thirty (30) days after my death, then I
give, devise and bequeath all the rest, residue and remainder of my estate, both real and
personal property, unto my said wife, CAROL JEAN TURNER, absolutely. If my said wife
does not so survive me, then I give, devise and bequeath all of my estate, both real and personal
property, unto my Trustee to be held or distributed by such Trustee under ITEM SIX (c) hereof.
In the event my said wife, CAROL JEAN TURNER, shall disclaim all or any portion
of any devise or bequest made to her under the foregoing ITEM FOUR, then the amount
otherwise payable shall be held by my Trustee under ITEM SIX hereof. For purposes of the
Page 1 of 7 Pages
R.C.T.
Trust established under ITEM SIX hereof, my said wife, CAROL JEAN TURNER, shall not
be deemed to have predeceased me by virtue of her exercise of the right to disclaim set forth
herein.
ITEM SIX
RF, SIDUARY AND DISCLAIMg~R TRUST
My Trustee shall hold the assets received under ITEMS FOUR and FIVE hereof, if any,
for the following purposes:
(a) To pay the net income, at least quarter-annually, to my wife, CAROL JEAN
TURNER, for life. In addition, the Trustee in its sole discretion, may invade the principal of
the Trust for the proper and adequate support of my wife, CAROL JEAN TURNER.
(b) The Trustee shall pay to my wife, CAROL JEAN TURNER, annually, such sum
from the principal of the Trust as she may request in writing, provided, however, that said sum
may not exceed the greater of Five Thousand Dollars ($5,000.00) or five percent (5 %) of the
aggregate value, at the time of said request, of the principal of the Trust hereunder.
(c) Upon the death of my wife, CAROL JEAN TURNER, my Trustee shall distribute
the principal of the Trust, in equal shares, to my children, MARGARET LOUISE BEATTY,
JEFFREY CLAYTON TURNER and ROBERT PAUL TURNER, absolutely.
ITEM SEVEN
POWERS OF EXEC~X AND TRUSTg~g.
In addition to the powers conferred by case law, by statute, and by other provisions
hereof, my Executrix and Trustee and their successors, shall have the following discretionary
powers applicable to all property held by them which powers shall be effective without order
of any court and shall exist until fmal distribution.
(a) To retain any property of any nature received by them for whatever period they
shall deem advisable;
(b) To invest and reinvest all or any part of said property in such stocks, bonds,
securities or other property, real or personal, as in their discretion they shall deem proper,
Page 2 of 7 Pages
R.C.T.
without regard to statutes limiting the property which a fiduciary may purchase;
(c) To sell, transfer, exchange or otherwise dispose of, any part of said property, for
cash or on terms, publicly or privately, or to lease, even for a term exceeding five (5) years or
the duration of any trust herein, without liability on the purchasers or lessees to see to the
application of the proceeds, and to give options for these purchases without the obligation to
repudiate them in favor of a higher offer;
(d) To execute and deliver any deeds, leases, assignments or other instruments as may
be necessary to carry out the provisions of any trust hereunder;
(e) To borrow money, including the right to borrow money from any bank and to
mortgage or pledge any asset of the estate as security;
(f) To assume continuance of the status of any beneficiary with regard to death,
marriage, divorce, illness, incapacity and the like in the absence of information deemed reliable
without liability for disbursements made on such assumption;
(g) To pay from the trust, or the income therefrom, all debts or claims against my
estate, or any taxes or similar charges on my estate;
(h) To make any distribution hereunder either in kind or in money, or partially in
kind and partially in money. Distribution in kind shall be made at the market value of the
property distributed, and my Trustee, in its absolute discretion, may cause the share distributed
to any distributee to be composed of property similar to or different from that distributed to any
other distributee;
(i) To exercise any subscription right in connection with any security held hereunder,
to consent to or participate in any recapitalization, reorganization, consolidation or merger of
any corporation, company or association, the securities of which may be held hereunder, to
delegate authority with respect thereto, to deposit investments under agreements, to pay
assessments, and generally to exercise all rights of investors;
O) To invest in endowment, insurance or annuity policies on the lives of beneficiaries
of any trust hereunder;
(k) To continue in any partnership, joint venture, joint ownership or other business
Page 3 of 7 Pages
R.C.T.
enterprise of which I am a part at the time of my death;
(I) To compromise claims;
(m) To continue for whatever period of time as they shall deem necessary any
ownership as a tenant in common or as a partner, in real estate or other property and to act as
I could have done had I been living;
(n) To lend money to my estate or to any trust created hereunder or to purchase from
the estate or from any trust created hereunder, at the market value thereof at the time of
purchase, any securities or other property tendered to them by my estate or any trust created
hereunder at any time and from time to time within a period of nine (9) months after my death;
(o) In the event that any amounts are payable hereunder or under any trust created
hereunder to a minor, or to a person otherwise under legal disability, or to a person not
adjudicated incompetent, but who, by reason of illness or mental or physical disability is, in the
opinion of the fiduciary(ies) hereunder, unable to properly administer such amounts, such
amounts may be paid by the fiduciary(ies) hereunder in his, her or their sole discretion in any
of the following ways as he, she or they may deem best:
(1) Directly to such beneficiary;
To a legally appointed guardian of such beneficiary for the benefit of such
(2)
beneficiary;
(3)
beneficiary;
(4)
To a person having custody of such beneficiary for the benefit of such
By the fiduciary(ies) hereunder using such amounts directly to the benefit
of such beneficiary.
Evidence of the application of payment of an amount in such a manner shall be a full and
complete discharge of the fiduciary(ies) hereunder to the extent of such payment or application.
This paragraph shall be applicable to payments of income as well as principal.
(p) To do all other acts in their judgment necessary or desirable for the proper
Page 4 of 7 Pages
R.C.T.
management, investment and distribution of my Estate.
ITEM EIGHT
PROTECTIVE PROVISIONS
All income or principal held for the use and benefit of the beneficiaries of any trust
hereunder shall not be in any way or manner subject to anticipation, assignment, pledge, sale
or transfer, nor shall any such interest, while in the possession of my Trustee, be liable for or
subject to the debts, contracts, obligations, liabilities or torts of any beneficiary, or to
attachments, executions or sequestrations under process of law.
If any beneficiary of either trust shall, in the sole opinion of my Trustee, be or become
mentally or physically incapacitated, by reason of illness, accident, minority or otherwise, my
Trustee may apply either income or principal for the support and welfare of such beneficiary
directly to the person who has the care and control of such beneficiary, without the intervention
of any guardian and without obligation to supervise application of said amounts in any way.
APPOINTMENT OF EXECUTRIX AND TRUSTI~J~.
I nominate, constitute and appoint my wife, CAROL JEAN TURNER, as Executrix of
my estate. In the event that my said wife shall predecease me or fail to act as Executxx, then
I appoint my children, MARGARET LOUISE BF_~TrY, JEFFREY CLAYTON TURNER and
ROBERT PAUL TURNER, as Executors of my estate.
I hereby appoint my wife, CAROL ~ TURNER, as Trustee of any trust created
hereunder. In the event that my said wife shall fail or be unwilling to continue to act as Trustee,
then I appoint my children, MARGARET LOUISE BBATTY, JEFFI~Y CLAYTON TURNER
and ROBERT PAUL TURNER, as Trustees of any trust created hereunder.
WAIVER OF BOND
I direct that neither my Executrix(ors) nor my Trustee(s) shall be required to file any
bond in any jurisdiction to secure the faithful performance of their duties, nor shall they be
Page 5 of 7 Pages
R.C.T.
required to obtain any order or approval of any court for the exercise of any power or discretion
set forth in this Will.
IN WITIqF_3S WHEREOF I have hereunto set my hand and seal this oq 6-q~ day of
~ , 199~.
Robert Clayton Turner
SIGNED, SEALED, PUBLISI-II:~D AND DECLARED by the above-named Testator, as and
for his Last Will and Testament, in the presence of us, who at his request, have hereunto
subscribed our names as witnesses thereto, in the presence of the said Testator and of each
other.
Page 6 of 7 Pages
COMMONWEALTH OF PENNSYLVANIA )
· SS.
COUNTY OF CUMBERLAND )
I, Robert Clayton Turner, Testator, whose name is signed to the attached or foregoing
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, f'x
Robert Clayton Turner
Sworn or affirmed to and acknowledged before me by Robert Clayton Turner, the
Testator, this o2C°d~ day of ~ , 199~r
COMMONWEALTH OF PENNSYLVANIA
Notary Public (J
I Corrine L. M~ ers, Notary Pul~c
) | Carlisle Boro, Cumberland County
COUNTY OF CUMBERLAND
the witnesses whose names are signed to the attached or foregoing instrument, being duly
qualified according to law, do depose and say that we were present and saw Robert Clayton
Turner, the Testator, sign and execute the instrument as his Last Will; that the Testator signed
willingly and that the Testator 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 18 or more years of age, of
sound mind and under no constraint or undue influence.
Address
/~ddress
199~.
Sworn or affirmed to and subscribed before me this ~ day of ~,
Notary Public
Notarial Sea
Corrine L. Myers, Notary Public
Page 7 of 7 Pages...... r:~ ' S'--:': ,::.¢¢:'e.-: ~v~ay22, 1995
h/le;, IDAC, Pennsy/varlla
tmi~
~f
A PROFESSIONAL CORPORATION
ATTORNEYS AND COUNSELLOR~ AT LAW
TFN EAST HIGH STR.£ET
CAR. LISLE, PENNSYLVANIA 17013
F: \FI LES\DATAFILE\ ES TATES\6660-6. notice, cert
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Name of Decedent: Robert C. Tumer
Date of Death:
March 9, 2003
File No. 21-03-352
To the Register:
I certify that notice of estate administration 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 or
about May 20, 2003.
Mrs. Carol Jean Turner
1305 Dickinson Drive
Carlisle, PA 17013
Mr. Jeffery C. Turner
2248 Ridge Point Way
Boise, ID 83712
Ms. Margaret L. Beatty
14491 Woodend
Bonner Springs, KS 66012
Mr. Robert P. Turner
13806 Rock Terrace
Centerville, VA 22020
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except: N/A
Date: May 20, 2003 Signature
Name
Ivo V. Otto III, Esquire
MARTSON DEARDORFF WILLIAMS & OTTO
Ten East High Street
Carlisle, PA 17013
(717) 243-3341
Attorneys for Personal Representative
COMMONWEALTH OFPENNSYLVAN~
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 1712~0601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
FILE NUMBER
21
COUNTY CODE
OFFICIAL USE ONLY
03 00352
YEAR NUMBER
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
TURNER, Robert C.
~ 328-22-2759
c~ DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR)
uJ THIS RETURN MUST BE FILED IN DUPUCATE WITH THE
,,o, 03/09/2003 06/26/1929
= REGISTER OF WILLS
(IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST, FIRST AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
.,-gq
z
TURNER, Carol Jean
[] 1. original Return
] 2. SupplementalReturn [] 3. Remainder Retum (date of death pdor to12-13-82)
] 4. Limited Estate [] 4a, Future Interest Compromise (date of death after
12-12-82) [] 5. Federal Estate Tax Return Required
[] 6. Decedent Died Testate (Attach copy [] 7. Decedent Maintained a Living Trust (Attach 0 8. Total Number of Safe Deposit Boxes
of Will) copy of TnJst) --
[] 9. Litigation Proceeds Received [] 10. Spousal Poverty Credit (date of death between [] 1 1 .Election to tax under Sec. 9113(A) (Attach Sch O)
4AME
Ivo V. Otto III, Esquire
FIRM NAME (If applicable)
Martson Deardorff Williams & Otto
TELEPHONE NUMBER
717/243-3341
COMPLETE MAILING ADDRESS
Ten East High Street
Carlisle, PA 17013
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Corporation, Partnership or Sole-Proprietorship (3)
4. Mortgages & Notes Receivable (Schedule D) (4)
5. Cash, Bank Deposits & Miscellaneous Personal Property (5)
(Schedule E)
6. Jointly Owned Property (Schedule F) (6)
. _[~.~rate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7)
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H) (9)
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10)
11. Total Deductions (total Lines 9 & 10)
None
53,254.10~'~
None.
None
26,304.46
None
88,572.31
12,112.90
19,556.42
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 (Schedule J)
14. Net Value Subject to Tax (Line 12 minus Line 13)
OFFICIAL USE ONLY
C_Zt
(8)
168,130.87
31,669.32
136,461.55
136,461.55
(11)
(12)
(13)
(14)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax rate, 136,46 l. 55
or transfers under Sec. 9116(a)(1.2)
x .00 (15)
0.00
16.Amount of Line 14 taxable at lineal rate
x .045 (16)
17.Amount of Line 14 taxable at sibling rate
18. Amount of Line 14 taxable at collateral rate
19. Tax Due
20. []
x .12 (17)
x .15 (18)
(19)
0.00
Copyright 2000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00)
Decedent's Complete Address:
ISTREET ADDRESS 1305 Dickinson
Drive
CITY Carlisle
STATE PA ZLP 17013
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1)
0.00
Total Credits (A + B + C) (2)
3. interest/Penalty if applicable
D. Interest
E. Penalty
Total Interest/Penalty (D + E) (3)
4. 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
5. 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. (SB)
Make Check Payable to: REGISTER OF WILLS, AGENT
0.00
0.00
0.00
0.00
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 trensferred; .................................................................................. ~ ~
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? ..............................................................
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without
receiving adequate consideration? ....................................................................................................................... [] []
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ......... [] []
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.
preparer other than the personal representative is based on all information of which preparer has any knowledge.
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS
Carol J~.~.n Turner ~
//~-~ a ~t~t~ ~~.~) 1305 Dickinson Drive
SIGNAO~L--'~ P-~'R~O~,~SPONSIBLE FOR FILING RETUR'~ ADDRESS Carlisle, PA 17013
DATE
DATE
ADDRESS DATE
Ten East High Street
Carlisle, PA 17013
For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the
surviving spouse is 3% [72 P.S. {}9116 (a) (1.1) (i)].
For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0%
[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 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. {}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. {}9116
1.2) [72 P.S. §9116 (a) (1)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. {}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.
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
TURNER, Robert C.
SCHEDULE B
STOCKS & BONDS
FILE NUMBER
21 - 03 - 00352
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER DESCRIPTION UNIT VALUE VALUE AT DATE O
DEATH
1 180 shares, John Hancock Financial Services 27.62 4,971.60
CUSIP # 41014S106
2 One-half (1/2) interest in Memll Lynch Account #872~04T41, registered to Robert 48,282.50
C. Turner and Carol J. Turner as tenants in common (see attached statement)
TOTAL (Also enter on line 2, Recapitulation) 53,254.10
10:Ohm
2S89~ 25 COL. AO~ER~A.ND CAROL
CONSUMER DISC~..ETIONA~
~rice
85 B£ST BUY COMPANY 34.58
35 GA~rgk~ INC. 75.72
4S O~NICOM GROUP 61.90
45 OUTBACK STEA32iOUSE 3S.74
45 TARGET CORP 33.44
15 v P CORe, ORATION 39.34
TOTAL C0~%SUMRR DISCRETIONARY
100 GILLETTE CO.
35 ~LE~R ~ 52.
+18043537953 T-173
)/09/03 ~AGE
TOT/~L CONSUI~R STAPLES
Total Cos: Marke: Value Total In¢omu Yiela
1,179 1,179
1,179 1.179 1.2 10 .8
2,$20 2,939 ~.0
L,?~V 2,035 2.1
2,2*2 2.650 2.7 34 1.3
2.2~2 2o78S 2.9 36 1.3
1,270 1,609 1.7 22
1.323 1,~05 1.6 11 .7
91~ 984 1.~ 25 2.$
12,357 14,507 15.0 128 ,g
3,357 2,78~ 2.9 2~ .9
),SO4 3.045 3.2 65 2.1
2,750 2.~88 2.6 68 2,7
2,406 2.204 2.~ ~7 2.1
12,017 10,~22 10.9 206 2.0
P.002/005
F-BgO
U~y-O2-2O09 IO:Ohm From-T~g
COL. ROBERT AND CAROL TURNER
+18043537953 T-173 P.003/005
3109/03 ~AGZ 2
F-Bgo
0uan¢i=y
% o£ Em= Annual Curt
To:al Cos: Mar~e: Value To=al 2ncom= Yield
$0 A~AD~RF,0 ~TE CORP. 44.40 3,%95 3,108 3,2 28 .9
%1 CH£VRONTEXACO CORP 62.81 3.079 2,575 2.7 115 4.5
65 ~C'HLUMBER~R 41.93 3.552 2,72S 2.~ 49 1.8
85 ~0~ CORP 27.70 3.196 2.355 2.4 ~9 2.9
TOTAL ~RGY *' 13,322 10,763 11.1 2~0 2.~
TELECOMMUNZCATION S£RVICE$
87 V'~R:ZON COMMT.~ICATION8 37.38
4,42S 3,252 3.% 134 a.L
FI NANCI A/,S
35 B~,*~K OP A~RR2CA CORP 7q.0~ 1,7~6 2,592 2.7 90 3.G
25 C"T~r~B CORD 52.89 1,622 1,322 1.~ 36 2.7
~& CITI~LROU~ ~NC. 39.2£ 2,607 2,983 1.1 &l 2.0
40 GOLDM~ SAC~8 75.90 2,9~1 3.036 3.1 19 .6
95 METLIPR I~C 28.73 1,979 2,72~ 2.8 ~0 .7
20 ~C ~Z~CZ~ ~RP :~:~.~ ,, ~.,~.~, 889 878 .9 39
2,300 2,56~ 2.7 3g :.5
D0 ~k~0VI~ ~RP 3g.21 1,559 1,911 2.0 ~8 3.0
55 WEL~ F~ ~ CO ~8.2~ 2,~47 2,654 2.~ 66 2.5
...........................
TOTAL ~ZN~C:~S '' 20,2~8 22,38~ 2].2 ¢80 2.1
May-D2-2003 10:0bm From-T~W
Ouancicy Description
EOUrTI£$
75 A~BOTT L~$ORATORIE$
40 B~ON DICKINSON & CO.
105 ~A
~O MERCK & CO INC
90 ~T~
TOTA/. M~ALTH CARE
2S AZ~ PP,~DUCT$ & CHEMICAT.$ INC
80 INTERNATIONAL PAPER CO
20 N~JCOR COR~ORATIO~
25 ~JLC~N MATERIALS CO.
TOTAL MATERIAL3
50 BOEING COMPANY
CATERPILLAR INC.
115 GENERAL ELECTRIC CO
25 UNION PACIFIC CORP
TOTAL INDUSTHIAL~
Marke=
¢0.6]
35.40
11.05
$8.18
43.5]
43.0~
]5.95
~0.8S
3%.97
29.28
+180435379~3 T-l?3
3/09/0~ ~A~
Total Coec Market Value Tocal Income Ytel~
3.053 3,047 3.2 7~ 2.~
1,27g 1,416 1.5 16 1.1
1,371 1,160
].522 2,909 3.0 72 2.5
3,990 3,918 ~.1 83 2.1
1~,]1% 12,%50 12.9 325 2.6
74% 1,077 1.1 21 1.9
2.794 2,860 3.0 B0 2.8
B32 817 .8 1~ 2.0
1,06~ ~?~ .9 25 2.9
2,608 2,893 3.0 ?7 2.7
3,524 3,387 3.5 87 2.6
1,346 1,%8B 1.5 23 1.5
........................ .....................
9,S09 9,1~2 9.5 221 2.4
F-890
M'~y-02-200~ IO:Ohm Fro~-TSW
2S99~ 25 COL, RO~E~T ~ CARO~ 'I'!JRNER
INFOP. MATION TEChnOLOGY
125 ~EW LE~ - PACZJtD. D
UTILITIES
35 DOMINION
30 EL~PRA~RGY
TOT.~%L UT~ZTZE~
TOTA/~EQUITIES
~ricc
+19043537953 T-I?3 P.005/005
3/09/03 PAGE 4
% of HSC Annual Curr
Total cost Market Value Total Zncome Yield
16,30 2,161 2,03~ 2.1 ~0 2.0
59.18
33.87
1,413 2,~11 3.1 90
1,664 1,863 1,g 98 5.3
742 805 .0 30 3.7
~,019 %,739 ~.9 218 %.6
96,710 95,%16 98.8 2.15¢ 1.3
97,889 96. ~95 '100.0 2,164 2.2
F-960
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIOENT DECEDENT
ESTATE OF
TURNER, Robert C.
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
FILE NUMBER
21 - 03 - 00352
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
NUMBER
1
2
3
4
DESCRIPTION
USAA, Subscribers Savings Account # 000162377
Distribution check from Iowa farm account
1/2 interest in Iowa farm bank account
2002 Buick Rendezvous vehicle
TOTAL (Also enter on Line 5, Recapitulation)
VALUE AT DATE OF
DEATH
1,923.37
3,900.00
1,181.09
19,300.00
26,304.46
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
ESTATE OF
TURNER, Robert C.
This schedule must be completed and filed if the
FILE NUMBER
21 - 03 - 00352
................. ~,,. ...... o..o..~,, tu a.y or ques~;ons 1 trtrough 4 on page 2 is yes.
ITEM DESCRIPTIO~~'OF PROPER I DATE OF DEATH % OF
N UMBER Include the name of the transferee, their relationship to decedent and the date of transfer.
Attach a copy of the deed for real estate. VALUE OF ASSET DECD'S EXCLUSION TAXABLE VALUE
INTEREST (IF APPLICABLE)
1 IRA, John Hancock Life Insurance Co., Bond A 7,197.31 100% 7,197.31
# 0002709161, beneficiary: Carol Jean Turner (spouse)
2 Merrill Lynch IRA account # 872-1760, beneficiary: Carol 81,375.00 100%
Jean Turner (spouse) 81,375.00
TOTAL (Also enter on line 7, Recapitulation) 88,572.31
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
TURNER, Robert C. FILE NUMBER
21 - 03 - 00352
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUN~-RAL EXPENSES:
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Social Security Number(s) / EIN Number of Personal Representative(s):
Street Address
City State Zip
Year(s) Commission paid
Attorney's Fees Martson Dearforff Williams & Otto (estimated)
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant Carol Jean TURNER
Street Address 1305 Dickinson Drive
City Carlisle State PA
Relationship of Claimant to Decedent Spouse
Probate Fees Cumberland County Register of Wills
Zip 17013
Accountant's Fees
Tax Return Preparer's Fees
Other Administrative Costs
Cumberland County Register of Wills, short certificate
Cumberland Law Journal, advertising Letters Testamentary
Total of Continuation Schedule(s)
TOTAL (Also enter on line 9, Recapitulation)
7,500.00
3,500.00
415.00
12.00
75.00
610.90
12,112.90
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
TURNER, Robert C.
Schedule H
FILE NUMBER
21 - 03 - 00352
4
5
6
7
Thc Sentinel, advertising Letters Testamentary
UPS, package delivery service
Stock valuation reports
Copies of deeds
Reserved for additional probate and miscellaneous filing and recording fees
95.27
5.98
4.65
5.00
500.00
Page 2 of Schedule H
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE I
DEBTS OF DECEDENT, MORTGAGE
LIABILITIES, & LIENS
ESTATE OF
TURNER, Robert C.
FILE NUMBER
21 - 03 - 00352
Include unreimbursed medical expenses.
iTEM
NUMBER
DESCRIPTION
GMAC, account # 020-0724-62528, vehicle loan
TOTAL (Also enter on Line 10, Recapitulation)
AMOUNT
19,556.42
19,556.42
REV-1513~X+ (94)0) ~
SCHEDULE J
COMMONWEALTH OF PENNSYLVANIA
,NHERITANCE TM RETURN BEN EFICIARIES
RESIDENT DECEDENT
ESTATE OF
TURNER, Robert C. FILE NUMBER
21 03
RELATIONSHIP TO AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY DECEDENT
Do N~t LI.t ?la,.~'~,t OF ESTATE
Io TAXABLE DISTRIBUTIONS (include outdght spousal distributions)
1 Carol Jean Turner
1305 Dickinson Drive Spouse 100% of estate residue
Carlisle, Pa 17013
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
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG, PA ]7128-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
IVO V OTTO III ESQ
MARTSON ETAL
10 E HIGH ST ~
CARLISLE PA 1701~;: ~
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
ACN
09-22-2005
TURNER
05-09-2005
21 05-0352
CUMBERLAND
101
Amount Remitted
ROBERT C
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
REV-1547 EX AFP C01-05) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF TURNER ROBERT C FILE NO. 21 05-0552 ACN 101 DATE 09-22-200~
TAX RETURN WAS: C X) ACCEPTED AS FILED ( ) CHANGED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B} C2}
S. Closely Held Stock/Partnership Interest CSchedule C) CS)
q. Mortgages/Notes Receivable (Schedule D)
5. Cash/Bank Deposits/Misc. Personal Property (Schedule
6. Jointly Owned Property (Schedule F) (6)
7. Transfers (Schedule G)
8. Total Assets
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H)
lO. Debts/Mortgage Liabilities/Liens (Schedule I) C103
il. Total Deductions
12. Net Value of Tax Return
.00
.00
· 00 NOTE: To insure proper
credit to your account,
subm/t the upper portion
.00 of this form with your
tax payment.
88~572.51
(8}
12,112.90
15.
Iq. Net Value of Estate Subject to Tax
NOTE: If an assessment was issued previously,
reflect figures that include the total
ASSESSMENT OF TAX:
15. Amount of Line 14 at Spousal rate
16. Amount of L/ne 14 taxable at Lineal/Class A rate
17. Amount of L/ne 14 at Sibling rate
18. Amount of L/ne 14 taxable at Collateral/Class B rate
19. Principal Tax Due
TAX CREDITS:
PAYMENT RE(RIP1 DISCOUNT
DATE NUMBER INTEREST/PEN PAID
Cll)
(123
168,150.87
15&,~61.55
Charitable/Governmental Bequests; Non-elected 9115 Trusts CSchedule J)
lines 14,
of ALL
.00
156,461.55
IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
15 and/or 16, 17, 18 and 19 will
returns assessed to date.
(15) 156,461.55 x O0 = .00
c[~}. .00 x 045 = .00
c17) .00 x 12 = .00
C~a) .00 x 15 = .00
(~9}= .00
AMOUNT PAID
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
.°°I
.00
.00
C IF TOTAL DUE IS LESS THAN ~1, NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THTS FORM FOR INSTRUCTIONS.}
RESERVATION=
Estates of decedents dying on or before December 12, 1982 -- if any future interest in the estate is transferred
in possession or enjoyment to Class 8 (collateral) beneficiaries of the decedent after the expiration of any estate for
life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the lawful Class 8 (collateral) rate on any such future interest.
PURPOSE OF
NOTICE:
PAYHENT:
REFUND CCR)=
OBJECTIONS=
ADMIN-
ISTI~TIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 25 of 2000. C72 P.S.
Section 9140).
Detach the top portion of this Notice and submit with your payment to the Register of Hills printed on the reverse side.
--Hake check or money order payable to= R~:~ISTI~ OF NXLLS, AGENT
A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" CREVol$1$). Applications are available at the Office
of the Register of Hills, any of the 25 Revenue District Offices, or by calling the special 24-hour
answering service for forms ordering= 1-800-362-2050; services for taxpayers with special hearing and / or
speaking needs: 1o800-447-3020 CTT only).
Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment
of tax Cincluding discount or interest) as sho~n on this Notice must ob§act within sixty (&O) days of receipt of
this Notice by=
--written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR
--election to have the matter determined at audit of the account of the personal representative, OR
--appeal to the Orphans' Court.
Factual errors discovered on this assessment should be addressed in writing to= PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601
Phone C717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-IS01) for an explanation of administratively correctable errors.
If any tax due is paid within three (3) calendar months after the decedont's death, a five percent CSX) 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 end of the tax amnesty period. This non-participation
penalty is appealable in the same manner and in the the same time period as you would appea! the tax and interest
that has been assessed as indicated on this notice.
Interest is charged beginning with first day of delinquencY, or nine C9) months and one C1) day from the date of
death, to the date of payment. Taxes which became delinquent before JanuarY 1, 1982 bear interest at the rate of
s/x C6X) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after
JanuarY 1, 1982 wil! 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 1982 through 2005 are=
Interest Daily Interest Daily Interest Daily
Factor Year Rate Factor
Year Rate Factor Yea.~r Rate
1982 20X .000548 1987 9~ .000247 1999 7X .000192
1983 lAX .000438 1988-1991 11X .000301 2000 8X .000219
1984 11X .000301 1992 9~ .000247 2001 9X .000247
1985 15X .00035& 199~-1994 7X .000192 2002 6X .000164
1986 lOX .000274 1995-1998 9~ .000247 2003 5X .000137
--Interest is calculated as
TNTEREST -- BALANCE OF TAX UNPAXD X NUNBER OF DAYS DELTN~UENT X DAXLY XNTEREST FACTOR
--Any Notice issued after the tax becomes delinquent wiZ1 reflect an interest caicuZation 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.
Cumberland County - Register Of Wills
One Courthouse Square
Carlisle, PA 17013
Phone: (717) 240-6345
Date: 2/02/2005
OTTO IVO VICTOR III
10 E HIGH STREET
CARLISLE, PA 17013
RE: Estate of TURNER ROBERT C
File Number: 2003-00352
Dear Sir/Madam:
It has come to my attention that you have not filed the Status
Report by Personal Representative (Rule 6.12) in the above captioned
estate.
As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO.
103 SUPREME COURT RULES DOCKET NO.1, for decedents dying on or after
July 1, 1992, the personal representative or his counsel, within two
(2) years of the decedent's death, shall file with the Register of
Wills a Status Report of completed or uncompleted administration.
This filing will become delinquent on: 3/09/2005
Your prompt attention to this matter will be appreciated.
Thank You.
Sincerely,
~~~
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
cc: File
Personal Representative(s)
Judge
~
REGISTER OF WILLS OF CUMBERLAND COUNTY
STATUS REPORT UNDER RULE 6.12
(For Resident Decedents Dying After July 1,1992)
Name of Decedent:
Robert C. Turner
Date of Death:
March 9, 2003
File No. :
21-03-0352
('.,:-'~
Social Security No.:
328-22-2759
Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect
to completion of the administration of the above-captioned estate:
1. State whether administration of the estate is complete:
Yes x No
2. If the answer is No, state when the personal representative reasonably believes that the
administration will be complete:
3. If the answer to No. 1 is Yes, state the following:
a. Did the personal representative file afinal account with the Court?
Yes No x
b. The separate Orphans' Court No. (if any) for the personal
representatives account is:
c. Did the personal representative state an account informally to the parties In
interest?
Yes No x
Spouse is sole beneficiary of Pennsylvania estate and is Executrix so no accounting
IS necessary.
d. Copies of receipts, releases,joinders and approvals offormal or informal accounts
may be filed with the Cl of the Or hans' Court and may be attached to this report.
Date: March 4, 2005
Signature:
Name:
Address:
Ivo V. Otto III, Esquire
MARTSON DEARDORFF WILLIAMS & OTTO
Ten East High Street
Carlisle, PA 17013
(717) 243-3341
Counsel for personal representative
F:\FILES\DA T AFILE\EST A TES\6660.6.sREP
uuf