HomeMy WebLinkAbout03-0380BUREAU OF /NDTV.rDUAL TAXES
INHERTTANCE TAX DIVISTON
DEPT.' 180601
HARRISBURG, PA 17118-0601
DEBRA K. NALLET ESQ.
Zq N> $2ND. ST.
CANPHZLL PA 17011
CONNONNEALTH OF PENNSYLVANIA
DEPARTNENT OF REVENUE
NOT.rCE OF NONRES.rDENT TNHER1'TANCE
TAX APPRA.rSEMENT~ ALLORANCE OR
DTSALLONANCE OF DEDUCTIONS,
AND ASSESSMENT OF TAX
DATE
ESTATE OF
DATE OF DEATH
FZLE NUNBER
ACN
11-10-2005
ELDEN JR
0q-02-2005
99 05-050q
NON-RESIDENT~
101
JOSEPH
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
PA DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
CUT ALONG THIS LINE ~ RETAIN LONER PORTION FOR YOUR RECORDS ~
REV'537 EX AFP (01-03} NOTICE OF NONRESIDENT INHERITANCE TAX APPRAZSENENT, ALLO#ANCE OR
DISALLO#ANCE OF DEDUCTIONS AND ASSESSNENT OF TAX
ESTATE OF ELDEN JR JOSEPH FILE NO. 99 05-050~ ACN101 DATE 11-10-2003
TAX CONPUTAT.rON NETHOD ELECYED: ( ) FLAT RATE ( X} PROPORT.rONATE
TAX RETURN #AS: (X) ACCEPTED AS F.rLED ( ) CHANGED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSR
APPRAISED VALUE OF RETURN BASED ON.' ORIGINAL RETURN
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
S. Closely Held Stock/Partnership .rnterest (Schedule C)
q. Mortgages/Notes Receivable (Schedule D)
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E)
6. Jointly Owned Property (Schedule F)
7. Transfers (Schedule G)
8. Tote/ Assets
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Ada. Costs/Misc. Expanses (Schedule H)
10. Debts/Mortgage Liabilit/as/Liens (Schedule T)
11. Tote/ Deduct/ons
12. Nat Value of Tax Return
15. Char/table/Governmental Bequests (Schedule J)
14. Net Value of Estate Subject to Tax
NOTE:
ASSESSNENT OF TAX: 15. Amount of Line 14 e~ Spousal rata
16. Amount of L/ne 14 taxable at L/heal/Class A rate
17. Amount of Line 14 et S/bl/ng rata
18. Amount of L/ne 14 ~axable et Co.rlateral/Class B rata
19. Principal Tax Due
TAX CREDZTS:
PAYMENT RECEIP1 DZSCOUNT (+)
DATE NUMBER .rNTEREST/PEN PA.rD (-)
07-01-Z005 NR00q891 356.73
(1) 151,252.~8
(2) lq7,qq7.8q
($) .00
(4) .00
(5) 51,20q.60
(6) .00
(7) .00
NOTE: To /nsure proper
credit ~o your account,
sube/t the upper port/on
of this fore with your
tax payment.
(a) 5q9,90q.92
(9) 12~,567.qq
(10) . O0
(11) 12~567.qq
(12) 337,,3:57 .q. 8
(15) . O0
(14) 337 ~, 337. q8
If an assessment ~as lssued previously, lines lq, 15 and/or 16, 17, 18 and 19 will
reflect figures that include the total of ALL returns assessed to date.
(1;) .00 X O0 = .00
(16) 158,5q8.62 X Oq5 = 7,15q.69
(17) .00 X 12 = .00
(28) .00 x 15 = .00
(19) 7,15q.69
ANOUNT PAID
6,777.96
.rF PA.rD AFTER DATE IND.rCATED, SEE REVERSE
FOR CALCULAT.rON OF ADD.rTZONAL INTEREST.
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
7,15q.69
.O0
.00
.00
TF TOTAL DUE 'rs LESS THAN $1, NO PAYMENT TS REQU'rRED.
.rF TOTAL DUE .rS REFLECTED AS A 'CRED'rT- (CR), YOU NAY BE DUE
A REFUND. SEE REVERSE S.rDE OF TNTS FORM FOR /NSTRUCT'rONS. )
RESERVATION= Estates of decedents dying on or before December 12, 1981 -- If any future interest in the estate is
transferred in possession ar enjoyment to Class D (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 Znheritance Taxes
at the lawful Class B (collateral) rate on any such ~utura interest.
PURPOSE DF
NOTICE:
OBJECTIONS:
ADHIN-
ISTRATIVE
CORRECTIONS:
DZSCOUNT:
REFUND [CR):
PENALTY:
INTEREST:
TO REHIT
PAYHENT:
To fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act 23 of ZOO0. (72 P.S.
Section 91qO).
Any party in interest not satisfied with the appraisement, allowance, or disalloaancm of deductions, or assessment
of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of
this Notice.
-Objections may ba made by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. ZSiOZ1, Harrisburg, PA 17118-1021, OR
--electing to have the matter determined at audit of the personal representative, OR
--appmai to the Orphans' Court of Dauphin County, Court House, Harrisburg, PA 17101.
Factual errors discovered on this assessment should bo addressed in writing to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Reviee Unit, Dept. 180601, Harrisburg, PA 17118-0601
Phone (717) 787-6505. Sea page 5 of the booklet "Instructions for Inheritance Tax Return far a Nonresident
Decedent" (REV-1756) for an explanation of administratively correctable errors.
If any tax due is paid within three (5) months after the dacedmnt's death, a discount of five percent (51) of
the tax paid is allowed.
A refund of a tax credit, which ems not requested on the Tax Return, may ba requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-iS15). Applications are available at the Office
of the Register of Mills, any of the 25 Revenue District Offices or from the Department's E4-hour ans.ering service
for forms ordering: 1-SO0-561-ZO50; services for taxpayers ,ith special hearing and / or speaking
needs: 1-800-q¢7-5010 (TT only).
The lex 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 tho tax amnesty period. This non-participation
penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest
that has been assessed as indicated on this notice.
Interest is charged beginning with first day of delinquency or nine (9) months and one (1) day from the date of
death to the date of payment. Taxes which became delinquent before January 1, 1981 bear interest at the rate of
six (6Z) percent per annum calculated at a daily rate of .00016q. All taxes which became delinquent on and after
January 1, 1981 will bear interest at a rate ehich 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 2005 are:
Interest Daily Interest Daily Interest Daily
Rate Factor
Year Rate Factor Yea_~r Rate Factor Yea.~_r
1981 ZOZ .000548 1987 9Z .O00Zq7 1999 7Z .000191
1983 16Z .000458 1988-1991 11Z .000501 ZOO0 81 .000219
198q 111 .000501 1991 9Z .OOOgi7 ZOO1 9Z .O00Zq7
1985 152 .000356 1995-199q 72 .000192 2002 61 .O0016fi
1986 10Z .00027~ 1995-1998 9Z .O00Zq7 2005 51 .000157
--Interest is calculated as folloes:
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after the interest computation date shown on the
Notice, additional interest must be calculated.
Detach the top portion of this Notice and submit mith your payment to PA Department of Revenue, at the address
shown on the reverse side.
-Make check or money order payable to: PA Department o£ REVENUE
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
No. NR004891
RECEIVED FROM:
DEBRA K WALLET LAW OFFICE
24 N 32ND ST
CAMP HILL PA 17011-2917
ESTATE INFORMATION I
FILE NUMBER
99 03-0504
NAME OF DECEDENT (LAST) (FIRST) (MI)
ELDEN JR JOSEPH
DATE OF PAYMENT
7/3/2003
POSTMARK DATE
7/1/2003
COUNTY
Non-Resident
DATE OF DEATH
4/2/2003
REMARKS
ACN
ASSESSMENT
CONTROL
NUMBER
101
TOTAL AMOUNT PAID
RECEIVED BY
AMOUNT
6,777.96
$6,777.96
John M. Riedman
SEAL
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
Register
REV-1737-2~ ~. + (11-~
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
NONRESIDENT DECEDENT
ESTATE OF
Joseph Elden, Jr.
SCHEDULE A, PART 1
REAL ESTATE
IN PENNSYLVANIA
FILE NUMBER
Part 1 must include all real property owned by the decedent individually or as a tenant in common _with another party(les), having its
situs in Pennsylvania. Property which is jointly-owned with right of survivorship should be disclosed on Schedule F. All real estate
must be reported at fair market value which is defined as the price at 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.
NUMBER
1.
DESCRIPTION VALUE AT DATE OF DEATH
604 Hilltop Dr., New Cumberland, PA 17070
(based on proceeds from sale - see attached HUD-i)
151,252.48
PART I TOTAL
PART 2 TOTAL
Prol3ortionate Method Only from reverse side $ O. O0
To'rAL (Also enter on line 1, Recapitulation) $ 151,252.48
(If more space is needed, insert additional sheets of the same size)
coMMoNWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
NONRESIDENT DECEDENT
ESTATE OF
Joseph Elden, Jr.
SCHEDULE E, PART I __~~
MISCELLANEOUS
PERSONAL PROPERTY
FILE NUMBER
Part 1 must include all tangible personal property having its situs in Pennsylvania. Examples of. tangible personal property are
jewelry, furniture, paintings, etc. All property jointly-owned with the right of survivorship must be disclosed on Schedule F.
Complete Part 2 on reverse side ONLY when the proportionate method of tax computation is elected.
ITEM
NUMBER DESCRIPTION VALUE AT DATE OF DEATH
1. Household goods located in Pennsylvania 7,000.00
2. 1996 Chevrolet Caprice 6,500.00
3. 1983 Chevrolet Malibu
1,200.00
PART I TOTAL
PART
Proportionate Method Only from reverse side
I'OT&L (Also enter on line 5, Recapitulation)
(If more space is needed, insert additional sheets of the same size)
14,700.00
$ 36,504.60
$ 51,204.60
LAST WILL AND TESTAMENT
OF
JOSEPH ELDEN, JR.
I, JOSEPH ELDEN, JR., of Cumberland County, Pennsylvania, being of sound and
disposing mind, memory, and understanding, do hereby make, publish, and declare this to be
my Last Will and Testament and hereby revoke all other Wills and Codicils that I have
made, including the Will dated October 20, 1978.
FIRST: I give, devise, and bequeath all of my Estate, of whatever nature and
wherever situate, to my beloved Wife, IMOGENE GENTEL ELDEN, so long as she shall
mrvive me by thirty (30) days.
SECOND: Should my Wife fail to survive me by thirty (30) days or should she for
any reason fail to take under this, my Last Will and Testament, then I give, devise, and
bequeath the following:
A. Twenty (20%) percem of my entire estate to my daughter, JOANNE ELDEN
BEALE, of Centreville, Virginia.
B. Twenty (20%) percent of my entire estate to my daughter, MARGUERITE
ELDEN RYAN, of Gaithersburg, Maryland.
C. Twenty (20%) percent of my entire estate to my daughter, CHRISTINE ELDEN
KING, of Woodbridge, Virginia.
D. Forty (40%) percent of my entire estate, in equal shares, to those of my
grandchildren who survive me by thirty (30) days.
THIRD: I give and bequeath all my tools and my workbench to my son-in-law,
$OEL KING, of Woodbridge, Virginia.
FOURTH: All interests of any beneficiary in the income or principal of this Estate,
while undistributed and in the possession of my Executrix or Trustee, even though vested and
distributable, shall not be subject to attachment, execution or sequestration for any debt,
contract, obligation or liability of any beneficiary and, furthermore, shall not be subject to
pledge, assignment, conveyance, or anticipation.
FIFTH: All inheritance, estate, and mc. cession taxes (including interest and any
penalties thereon) payable by reason of my death shall be paid out of and be charged
generally against the principal of my residuary estate without reimbursement from any
person.
SIXTH: I nominate, constitute, and appoint my Wife, IMOGENE GENTEL
ELDEN, as Executrix of this, my Last Will and Testament. In the event of the renunciation,
death, resignation, or inability of my wife to act for whatever reason in this capacity, then I
nominate, constitute, and appoint my daughter, JOANNE ELDEN BEALE, as Executrix of
this, my Last Will and Testament.
I direct that no representative named above shall be required to post security for the
faithful performance of her duties in any jurisdiction insofar as I am able by law to relieve
her of such obligation. Any of my representatives shall be entitled to reasonable
compensation for the performance of the duties set forth here.
IN WITNESS WHEREOF, I have hereunto set my hand and seal this ~,~ day of
~ *.~~' 1996, on this, the third of three typewritten pages. I have also
~ ,
signed the left-hand margin of the first two pages for purposes of identification only.
SIGNED, PUBLISHED, and DECLARED by the Testator, JOSEPH ELDEN, JR., as
his Last Will and Testament, in the presence of us, who at his request, in his presence, and
in the presence of each other, have hereunto subscribed our names as witnesses.
My Commission Expires May 15, 2000
ACKNOWLEDGMENT
Commonwealth of Pennsylvania
County of Cumberland
I, JOSEPH ELDEN, JR., 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 and Testament; that I signed it willingly; and that I
signed it as my free and voluntary act for the purposes therein expressed.
Sworn or affLrmed to and subscribed before me by JOSEPH ELDEN, JR., the
Testator, this \~'v'x day of ~~.n' , 1996.
NOTARIAL SEAL
EUZABETH HALLEI'I~, No!ary Public
Camp Hill 8oro, Cumberland County
My Commission Expires May 15, 2000
Commonwealth of Pennsylvania
County of Cumberland
AFFIDAVIT
We, Debra K. Wallet and ~'~\'l~ ~.~.1~,~.~, the wimesses whose names are
signed to the attached imtmment, being duly qualified according to law, depose and say that
we were present and saw the Testator sign and execute the instrument as his Last Will and
Testament; that JOSEPH ELDEN, JR. 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
years of age or older, of sound mind, and under no constraint or undue influence.
Sworn or affkmed to and subscribed to before me by
and ~xle. Ko~'l~ ~M~ witnesses, this \'~'~ day of.
1996.
"NOTARIAL SEAL
HALLET~, Nolary Public
ill Boro, Cumberland County
My Commission Expires May 15, 2000
Before the Register of Wills for Montgomery County, Maryland
Proof of Custody of Last Will and Testament
Estate No.
Decedent
W41119
Joseph Elden, Jr.
Date Filed '
April 16, 2003
Date of death of decedent: April 2, 2003
· The paper writing delivered to the Register of Wills is to the best of my knowledge the
decedenrs Last Will and Testament,
Date of execution of will: Septemberl]996
· The paper writing(s) delivered to the Register of Wills is/are to the best of my knowledge
the Codicil(s) to the decedent's Last Will and Testament. Date of execution of Codicil(s):
NONE
I came into possession of the Last Will and Testament and/or Codicil(s) in the following manner:
[-"1 Held in Register of Wills safekeeping: ~j
[~ Will was filed with this office by loanne Elder~ & ughter.
· Other:
I do solemnly affirm under the penalties of perjury that the contents of the foregoing document
are true to the best of my knowledge, information and belief.
ypnne Pearson
uty Register of Wills
/~gnature of person delivering Will and/or
C--odicil(s) or requesting the Register of Wills to
remove safekeeping files.
Address:
142~1425
DEPUTY/CUSTODY. DOT 1/~6
IN THE ORPHANS' COURT FOR
(OR)
BEFORE THE REGISTER OF WILLS FOR
IN THE ESTATE OF:
ESTATE NO:
FOR:
[] REGULAR ESTATE
PETITION FOR PROBATE
Estate value excess of $30,000. (If
spouse is sole heir or legatee, $50,000.)
Complete and attach Schedule A.
SMALL ESTATE
PETITION FOR ADMINISTRATION
Estate value of $30,000 or less.
(If spouse is sole heir or legatee, $50,000.)
Complete and attach Schedule B
[] WILL OF NO ESTATE
Complete items 2 and 5
The Petition of:
Name
Name
Address
Address
Name
Address
Each of us states:
I am (a) at least 18 years of age and either a citizen of the United States or a permanent resident alien spouse of the
decedent or (bi a trust company or any other corporation authorized by law to act as a personal representative.
2. The decedent. 'J 06e j~ J.?lg~tv- ~"/'~, , was domiciled in
(Cou~
and died on the ~. day of ~ P~J ~ , ~ ~ , at
d~',v~,~v 0ff ~¢vl~ -~rlt ~u~ ~- ~11,~ ~b
(p~ of death)
If the decedent was not domiciled in this county at the time of death, this is the proper office in which to file this
petition because:
I am entitled to pdodty of appointment as personal representative of the decedent's estate pursuant to §5-104 of the
Estates and Trusts Article, Annotated Code of Maryland because: 't ~ ~ A] ~ w~,~ C/ !~V ~ ~
and I am not excluded by §5-105 (b) of the Estates and Trusts Article, Annotated Code of Maryland from serving as
personal representative.
Regular Estate - RW 1112 - Page 1 of 2 plus schedule A
Small Estate - RW 1 103 - Page 1 of 2 plus schedule B
Will- No Estate- RW 1135 - Page 1 of 2
t/~ Revi~ed 3/2001
Page I
I have made a diligent search for the decedent's will and to the best of my knowledge'
[] none exists; or
~ the will dated 9'/13, / J. ~ ~ ~ (including codicils, if any, dated
accompanying, this petition is the la§t will {nd i~ came into my hands in the following manner:
and the names and last known addresses of the witnesses are:
2,-i A/..
I,hll PI'}-. )'/oll
Other proceedings, if any, regarding the decedent or the estate are as follows:
7. If any information required by paragraphs 2 through 6 has not been furnished, the reason is:
If appointed, I accept the duties of the office of personal representative and consent to personal jurisdiction in
any action brought in this State against me as personal representative or arising out of the duties of the office of
personal representative.
WHEREFORE, I request appointment as personal representative of the decedent's estate and the following relief as
indicated:
that the will and codicils, if any, be admitted to administrative probate;
that the will and codicils, if any, be admitted to judicial probate;
[] that the will and codicils, if any, be filed only;
[] that the following additional relief be granted:
I solemnly affirm under the penalties of perjury that the contents of the foregoing petition are true to the best of my
knowledge, information, and belief.
Attorney ~//-7~ 5-- ~:..~0- ,-~ ..,R l/ Petitioner
Address
Petitioner Date
Petitioner Date
Telephone Number (optional)
Telepl~one Number
RW 1112- Page 2 of 2
RW 1103 - Page 2 of 2
RW 1135 - Page 2 of 2
Page 2
F~v~ed ~2001
IN THE ORPHANS' COURT FOR
(OR)
BEFORE THE REGISTER OF WILLS FOR
IN THE ESTATE OF:
ESTATE NO:
, MARYLAND
SCHEDULE - A
Regular Estate
Estimated Value of Estate and Unsecured Debts
Personal property (approximate value)
Real Property (approximate value)
Value of property subject to:
(a) Direct Inheritance Tax of
(b) Collateral Inheritance Tax of
Unsecured Debts (approximate amount)
I solemnly affirm under the penalties of perjury that the contents of the foregoing schedule are true to the best of my
knowledge, information, and belief.
Attorney
Address Petitioner Date
Petitioner Date
Telephone Number Telephone Number(optional)
Safekeeping Wills
Bond Set $ ~ 000. 00
(FOR REGISTER'S USE)
Custody of Wills
Deputy
RW 1136
Revised 3/2001
IN THE ORPHANS' COURT FOR
(OR)
BEFORE THE REGISTER OF WILLS FOR
IN THE ESTATE OF:
Naroe (and age if
under 18 years)
MONTGOMERY COUNTY
ESTATE NO:
LIST OF INTERESTED PERSONS
Specify:
Last Known Address Heir/Legatee/
including Zip Code Personal
Representative
Relationship
to Decedent
I solemnly affirm under the penalties of perjury that the contents of the foregoing list of interested persons are true to
the best of my knowledge, information, and belief.
Attorney
Address
Telephone Number
Patitioner/Personal Representative Date
Petitioner/Personal Representative Date
Petitioner/Personal Representative Date
Instructions:
1. Interested persons include decedent's heirs (surviving spouse, children, and other persons who would inhedt if there were no will)
and, if decedent died with a will, the personal representative named in the will and all legatees (persons who inherit under the
will). All heirs must be listed even if decedent dies with a will.
2. This list must be filled (a) within 20 days after appointment of a personal representative under administrative probate or (b) at the
time of filing a Petition for Judicial Probate or a Petition for Administration of a Small Estate.
RW 1104
IN THE ORPHANS' COURT FOR
BEFORE THE REGISTER OF WILLS FOR
IN THE ESTATE OF:
JOSEPH ELDEN JR
Montgomery County
, MARYLAND
ESTATE NO: W41119
ADMINISTRATIVE PROBATE ORDER
Upon the foregoing Petition for Administrative Probate, and any bond requirement
having been met, it is this 16th day of Apdl , 2003.
ORDERED that:
JOANNE ELDEN BEALE
is (are) appointed personal representative(s) of the Estate of
JOSEPH ELDEN JR
; and further
ORDERED that the will dated
dated
09/13/1996 (and codicils, if any,
) is (are) admitted to probate.
JO~FFIN
Register of Wills
RW 1119
P$-35T5
LETTERS OF ADMINISTRATION
Estate No. w41119
I cedi~ that administration of the Estate of
JOSEPH ELDEN JR
was granted on the 16th
to JOANNE ELDEN BEALE
day of April, 2003
as personal representative(s) and the appointment is in effect
this 17th day of April, 2003
Will probated 04/16/2003
(aate)
Intestate estate.
J(I)SEPH U GRIt-FIN
Register of Wills for
Montgomery County
RW 1120
VALID ONLY IF SEALED WITH THE SEAL OF THE COURT OR THE REGISTER
PS-3576
State of YffaryFand, Yffontgomery County
OFFICE OF THE REGISTER OF WILLS
Estate/Case Number: W41119
I, Joseph M Griffin, Register of Wills for Montgomery County,
Maryland, do hereby certify that the foregoing is a true copy of the
Last Will and Testament, Proof of Custody, Petition for Probate, List o r
.Interested Persons, Administrative Probate Order and Letter or
Administration recorded in the estate/case of Joseph Elden, Jr.,
deceased.
In testimony whereof, I have ~reunto
su~scri~ed my name and affivced tlie sea£ of the
P4gister of g~A'lls for gelontgomery County, tliis date:
Ap~117, 2003
Register of g4811s
Deputy/1 cerlify.dot
10/97
State of Maryland, Montgomery County, To-wit:
I, Louise G. Scrivener , Presiding Judge of the
Circuit Court for Montgomery County, Maryland, Sitting as the Orphans' Court do hereby certify that the
attestation of Joseph M Griffin, Register of Wills for said County, is in due form and by proper officer.
Given under my hand, at Rockville, this 17 t hday of A p r i 1 , A.D. 2003
Presiding Judge
State of Maryland, Montgomery County, To-wit:
I hereby certify that the Honorable L o u i s e G. S c r i v e n e r
by whom the above certificate was given and who hath thereto subscribed his name, was at the time of so
doing Presiding Judge of the Circuit Court for Montgomery County, Maryland, Sitting as the Orphans' Court.
In testimony whereof I hereunto subscribe my name and affix the seal of said Court this 17 t h day
of April , A.D. 2003.
Deputyl2Certify.dot
3/9/98
Test:
Re~iSter of t/f/i/Is 'for Montgo/n~u~ty