HomeMy WebLinkAbout03-0401PETITION FOR PROBATE & GRANT OF LETTERS
Estate of
EVELYN ALEDA KELLY
also known as
EVELYN A. KELLY
Social Security No. 176-32-2531
, deceased.
No. 21-03- I,~
To: Register of Wills for the
County of Cumberland
Commonwealth of Pennsylvania
The Petition of the undersigned respectfully represents that:
Your Petitioners, who is 18 years of age or older and the Executor named in the Last Will of the above
decedent dated August 8, 2002 , and codicils dated none The Executor named none
died . Renunciations for none attached hereto.
Decedent was domiciled at death in Cumberland County, Pennsylvania, with her last family or principal
residence at 119 Strayer Drive, South Middleton Township, Carlisle
Decedent, then 86 years of age, died
God Home, Carlisle, Pennsylvania
April 19 ,2003, at the Church of
Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted
after execution of *,he 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 PA
(If not domiciled in PA) Personal property in County
Value of real estate in Pennsylvania, situated as follows:
$225,000.00
$
WHEREFORE, Petitioners respectfully requests the probate of the Last Will and Codicil(s) presented
herewith and the grant of letters testamentary thereon.
Signature(s) and Residence(s) of Petitioner(s):
Ro,c~r ~. Irwin
60~Ne~t Pomfret Street
Car'tislb, PA 17013
717-249-2353
OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA :
:
COUNTY OF CUMBERLAND :
ss
The Petitioner(s) above named swear(s) or affirm(s) that the statements in the foregoing petition are
true and correct to the best of the knowledge and belief of Petitioner(s) and that as personal representative of
the above decedent, petitioner(s) will well and truly administer the estate according to law.
Sworn to or affirmed and subscribed
before me this J,~"~ day of
May ,2003.
' 0 ' (~egister ~
R r . Irwin
No. 21-03-qt)l
Estate of EVELYN ALEDA KELLY a/l~a
EVELYN A. KELLY , deceased.
DECREE OF PROBATE & GRANT OF LETTERS
AND NOW, May ),~, , 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
August 8, 2002 described therein be admitted to probate and filed of record as the Last Will of
Evelyn Aleda Kelly a/Ida Evelyn A. Kelly ; and Letters Testamentary are hereby granted to
Roger B. Irwin
FEES
Probate, Letters, Etc ........ $ 270.00
Shod Certificates(-3- ) .... $ 9.00
Renunciation(s) ........... $
JCP .................... $. 10.00
Other Will Pages (-2-) .... $6.00
TOTAL: .... $ 295.00
Filed ,~,~'.-.].~..".~ ..................
~ - ~ Registe~ of V~l~
IRVy. kN McKNIGHT.,,& HUGHES
Ro.qer/~'. I~vin, Esquire (06282)
ATTOR.~E.~' (Sup. Ct. I.D. No.)
60 West Pomfret St., Carlisle, PA 17013
ADDRESS
717-249-2353
PHONE
his is to certify that the information here given is correctly copied from an original certificate of death duly fi'led with me as
Local Registrar. The original certificate will be. forwarded to thc State Vital Records Office for permanent filing.
WARNING: It is illegal to duplicate this copy by photostat or photograph.
Fee for this certificate, $2.00
P 9191193
No.
NT
COMMONWEALTH OF PENNSYLVANIA * DEPARTMENT OF HEALTH * VITAL RECORDS
CERTIFICATE OF DEATH
'. Evelyn A. Kelly ,. Female ,. 176 -- 32 -- 2531 ], April 19, ~003
I Mo~.. ' ~ I ~ ' u~--- I ,~o,~O~e,~ I ~e~*.~ ]~=~'"~-~m~
~r~and I" ~rl~sle Church Of ~ H~ ~~.~' ~ ~ite
~rlisle, PA 17013
,,. John Kelly
Cumberland "~? ,,,.~ -~i,~, earli~l~
~. 119 Strayer ~. ~rlisle, Pa 17013
IL~-~ ~,~
,,,~rlington National Cem. J,,,~rlington, VA
[%;
LAST WILL AND TESTAMENT
7..
I, EVELYN ALEDA KELLY, of South Middleton Township, Cumberland County,
Pennsylvania, declare this instrument to be my Last Will and Testament, hereby expressly
revoking all Wills and Codicils heretofore made by me.
1. I direct my personal representative to pay all of my debts, funeral and
administrative expenses as soon as may be done conveniently after my decease.
2. I authorize and empower my personal representative to sell any realty owned by
me at my death, and not specifically devised herein, at either public or private sale, and to give
good and sufficient deeds therefor, in fee simple, as I could do if living.
o
as follows:
I give, devise and bequeath all of my estate of every nature and wherever situate
My jewelry, personal property, furniture and the sum of Fifteen Thousand
Dollars ($15,000.00) cash to GLADYS I. COCHRAN;
Bo
All the rest, residue and remainder in five (5) equal shares to BERNICE
STANLEY, FRANCES FITZPATRICK, THOMAS FITZPATRICK JR.,
ST. JOHN'S EPISCOPAL CHURCH for its charitable purposes and THE
HUMANE SOCIETY OF THE UNITED STATES for its charitable
purposes.
4. I nominate and appoint ROGER B. IRWIN to be the Executor of this my Last
Will and Testament; he is to serve as such without bond. Should he die before my death,
renounce or refuse to serve for any reason, or die leaving any of my estate unadministered, I
nominate and appoint MARCUS A. McKNIGHT III and JAMES D. HUGHES, as substitute
Co-Executors, also to serve as such without bond, with the same powers as are given herein to
my original Executor. I hereby suggest that my personal representative retain the services of
Irwin, McKnight & Hughes, as attorneys in the settlement of my estate.
IN WITNESS WHEREOF, I have hereunto set my hand and seal this
August, 2002.
day of
EVELYN ALEDA KELLY
Signed, sealed, published and declared by the above-named person as and for a Last Will
and Testament, in our presence, who at said person's request, in said person's presence and in the
presence of each other have hereunto set our name
2
ACKNOWLEDGMENT AND AFFIDAVIT
WE, EVELYN ALEDA KELLY, JACQUELINE L. DRAWBAUGH and MARTHA
L. NOEL, the testatrix and witnesses respectively, whose names are signed to the foregoing
instrument, being first duly sworn, do hereby declare to the undersigned authority that the
testatrix signed and executed the instrument as her Last Will, and that she had signed willingly,
and that she executed it as her free and voluntary act for the purpose herein expressed, and that
each of the witnesses, in the presence and hearing of the testatrix, signed the Will as a witness
and that to the best of their knowledge the testatrix was, at that time, eighteen years of age or
older, of sound mind and under no constraint or undue influence.
COMMONWEALTH OF PENNSYLVANIA :
.' $$
COUNTY OF CUMBERLAND :
Subscribed, sworn to and acknowledged before me by EVELYN ALEDA KELLY. the
testatrix herein and subscribed and sworn to before me by JACQUELINE L. DRAWBAUGH
and MARTHA L. NOEL, witnesses, this ~'" day of August, 2002.
Public
Roger B. Irwin, Notar~ Public [
Carlisle Boro, Cumberland County I
My Commission Expires Oct. 3, 2004
I
I~ernlaer, Pennaylv'an~ Asaociation ot Notmies
iill
EVELYlq AL]iDA KELLY
LAW OFFICES
IRWIN, McKNIGHT & HUGHES
WEST POMFRET pROFESSIONAL BUILDING
60 WEST POMFRET STREET
CARLISLE, PENNSYLVANIA 17013-3222
( 717 ) 24S-2353
BUREAU OF /NDTVIDUAL TAXES
TNHERTTANCE TAX DTVTSTON
DEPT. 280601
HARRTSBURG, PA 17lIB-n601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLOWANCE OR DISALLO#ANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
REV-l$47 EX AFP (01-OS)
ROGER B IRWIN ESQ
IRWIN ETAL
60 W POMFRET ST
CARLISLE
CUT ALONG THIS LINE ~
DATE Oq-12-ZOOq
ESTATE OF KELLY
DATE OF DEATH 0q-19-Z003
FILE NUMBER 21 03-0R01
~COUNTY CUHBERLAND
ACN 101
PA 1701~. ~.'
Amount
EVELYN
MAKE CHECK PAYABLE AND REMIT PAYHENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
RETAIN LOWER PORTION FOR YOUR RECORDS ~
A
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF KELLY EVELYN A FILE NO. 21 03-0~01 ACN 101 DATE O~-IZ-ZOOR
TAX RETURN NAS: (X) ACCEPTED AS FILED ( ) CHANGED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: SUPPLEMENTAL RETURN
1. Real Estate (Schedule A) (1)
2. (2)
3. (3)
q.
5. (5)
6. '(6)
7. (7)
8.
APPROVED DEDUCTIONS AND EXEMPTIONS=
9. Funeral Expansas/Adm. Costs/Misc. Expanses (Schedule H) (9)
10. Debts/Mortgage Liabilities/Liens (Schedule I) (10)
11. Total Deductions
12. Nat Value of Tax Return
Stocks and Bonds (Schedule B)
Closely Held Stock/Partnership Interest (Schedule C)
Mortgages/Notes Receivable (Schedule D)
Cash/Bank Deposits/Misc. Personal Property (Schedule E)
Jointly Owned Property (Schedule F)
Transfers (Schedule G)
Total Assets
NO. 01
.00
qq/612.15
.00
.00
.00
.00
.00
q,260.00
NOTE: To insure proper
credit to your account,
submit the upper portion
of this fora with your
tax paymant.
(a) qq,612.15
1.718.92
(11) 5.978.92
(lz) 38,633.23
13.
lq.
NOTE:
Charitable/governmental Bequests; Non-eLected 9113 Trusts (Schedule J) (13) 15,(t53.29
Not Value of Estato Subject to Tax (14) 206,510.06
If an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19
reflect ~igures that include the total of ALL returns assessed to date.
(16) .00 x O0 = .00
(16) .00 x Oq5: .00
(17) .00 x 12 = .00
(18), 206,510.06 x 15 = 30,976.51
(19)= 30,976.51
19.50-
AMOUNT PAID
26,12q.5fi
3,~96.q9
ASSESSMENT OF TAX:
15. Amount of Line lq at Spousal rate
16. Amount of Line lq taxable at Lineal/Class A rata
17. Amount of Line lq at Sibling rata
18. Amount of Line lq taxable at Collateral/Class B rata
19. Pr~nci)al Tax Due
TAX CREDITS
PAYMENT RECETpT D]:~COUNT (+)
DATE NUMBER INTEREST/PEN PAID (-)
07-17-2005 CD002815 1,37q.98
O$-lO-ZOOq CD003658
IF PAID AFTER DATE /NDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
TOTAL TAX CREDIT I 30,976.51
BALANCE OF TAX DUEl .00
INTEREST AND PEN. .01
TOTAL DUE .01
( ZF TOTAL DUE ZS LESS THAN $1, NO PAYMENT ZS REgUZRED.
ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Name of Decedent:
Date of Death:
Estate No.:
EVELYN A. KELLY
April 19, 2003
21-03-0401
To the Register:
I certify that notice of the beneficial interest required by Rule 5.6(a) of the Orphan's
Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate
on May 29, 2003 .
Name Address
Bernice Stanley
Frances Fitzpatrick
9391 Dominican Drive, Miami, FL 33189-1622
339 East North Street, Carlisle, PA 17013
Thomas Fitzpatrick
Gladys Cochran
St. John's Episcopal Church
Humane Society of the U.S.
252 Stuart Road. Carlisle, PA 17013
119 Strayer Drive, Carlisle, PA 17013
P.O. Box 612, Carlisle, PA 17013
2100 "L" Street NW, Washin~on, DC 20037
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except none.
Date: 05/29/03
Capacity:
I i;nwi~i;cK~NI I~!T & HUGHES
Name Roger B. Irwin, Esquire
Address 60 West Pomfret Street
Carlisle, PA 17013
Telephone (717) 249-2353
X
__ Personal Representative
Counsel for Personal Representative
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 OO2815
IRWIN ROGER B ESQ
60 W POMFRET ST
CARLISLE, PA 17013
........ fold
ESTATE INFORMATION: SSN: 176-32-2531
FILE NUMBER: 2103-0401
DECEDENT NAME: KELLY EVELYN ALEDA
DATE OF PAYMENT: 07/17/2003
POSTMARK DATE: 00/00/0000
COUNTY: CUM BERLAN D
DATE OF DEATH: 04/1 9/2003
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $26,124.54
REMARKS:
TOTAL AMOUNT PAID:
ROGER B IRWIN ESQUIRE
$26,124.54
SEAL
CHECK# 020004
INITIALS: AC
RECEIVED BY:
DONNA M. OTTO
DEPUTY REGISTER OF WILLS
REGISTER OF WILLS
REV- 1500 EX + (6-00)
COMMONWEALTH OF PENNSYLVANIA
D
E
C
E
D
E
N
T
cAPB
HpRL
=plo
~=AC
m-ES
Co.
R
E
C
A
P
I
T
U
L
A
T
I
O
N
C
O
M
REV-1500
NHERITANCE TAX RETURN
RESIDENT DECEDENT
9.
10.
11.
12.
13.
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
Kelly Evelyn A.
DATE OF DEATH (MM-DD-YEAR) J DATE OF BIRTH (MM-DD-YEAR)
04/19/2003 I 07/07/1916
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
~ 1. Original Return ~ :~47! Supplemental Return ~
4. Limited Estate · Future Interest Compromise (date of death after 12-12-82)
5. Decedent Died Testate Decedent Maintained a Living Trust 1
(Attach copy of Will) (Attach copy of Trust)
r~ e. Litigation Proceeds Received ~ 10. SpousaI Poverty Credit ~
(date of death between 12-31-91 and 1 - 1-95)
NAME
Roger B. Irwin Esq.
FI RM NAM E (If Applicable)
IRWIN McKNIGHT & HUGHES
TELEPHONE NUMBER
· 717/249- 2353
1. Real Estate (Schedule A) (1) None
2. Stocks and Bonds (Schedule B) (2) No~__~
3. Closely Held Corporation, Partnership or (3) Non~
Sole -Proprietorship F~
4. Mortgages & Notes Receivable (Schedule D) (4) None
5. Cash, Bank Deposits & Miscellaneous Personal Property (5) 198,630.64
(Schedule E)
6. Jointly Owned Property (Schedule F) (6) 72,197.77
~ Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) Nonel
(Schedule G or L) '
Total Gross Assets (total Lines 1-7)
Funeral Expenses & Administrative Costs (Schedule H) 23,662.75
4,781.31
(9)
Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10)
Total Deductions (total Lines 9 & 10)
Net Value of Estate (Line 8 minus Line 11 )
14.
OFFICIAL USE ONLY
FILE NUMBER
21-03-0401
COUNTYCODE YEAR NUMBER
SOCIAL SECURITY NUMBER
176-32-2531
THIS ~1:1 tIRN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WIII $
SOCIAL SECURITY NUMBER
(date of death
3. Remainder Return prior to 12-13-82)
5. Federal Estate Tax Return Required
8. Total Number of Safe Deposit Boxes
11. Election to tax under Sec. 9113(A)
(Attach Sch O)
COMPLETE MAILING ADDRESS
60 West Pomfret Street
West Pomfret Professional Bld§.
Carlisle, PA 17013
Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been
made (Schedule J)
Net Value Subject to Tax (Line 12 minus Line 13)
OFFICIAL USE ONLY
(8)
270,828.41
(11)
(12)
(13)
(14)
28,444.06
242,384.35
59,054.23
183,330.12
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116(a)(1.2) 0.00 X
16. Amount of Line 14 taxable at lineal rate 0.00 X
.0 0
.0 45
(15)
(16)
0.00
0.00
Copyright (c) 2000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00)
Decedent's Complete Address:
STREET ADDRESS
119 Strayer Drive
CiTY STATE ZIP
Carlisle PA 17013
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
0.00
1,374.98
(1)
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 1 + Line 3, enter the difference. This is the OVERPAYMENT,
Check box on Page 1 Line 20 to request a refund (4)
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. (SA)
B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (SB)
27,499.52
1,374.98
0.00
0.00
26,124.54
0.00
26,124.54
Make Check Payable to: REGISTER OF WILLS, 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; ......................... L----J
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? .............................................. r-~
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,
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 preparer has any knowledge.
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN Roger B. Irwin Esq. DATE
/1
.-'"'"-~ .,~ ~ ~ 60 West Pomfret Street
~ ~./I ~4~ r A ~ ~ .....................................................
~' ~ ~-~ Carlisle, PA 17013
S~N~uR~ OF~P~ER~ERTH~ REPRESENTaTiVE IRWIN Mc~IG~ & ~GHES D~TE
· ~ ~ 60 West Pomfret Street
For dates o~ d~ath on or a d ~efore 3anua~ 1, 105~, tho tax rat~ impos,d on tho n,t valu~ of transfors to or ~or tho us~ of th,
survivin~ spous~ is 3% [72 ~.S. ~ lfi (a) (~ .~ ) (i)].
For dates o~ doath on or a~or Janua~ 1, 15~$, th~ tax rate impos,d on tho n,t valu, of trans[om to or ~or th~ uso of tho survivin~ spouso
[7~ ~.S. $1 ~ (a) (1.1) (ii)]. The statute does not ex, rapt a transfer to a survivin~ spouso from tax. and th~ statuto~ roquim~nts for disclosuro of assets
and filin~ a ~x return are still appl}caBl* ~en if the su~ivin~ spous~ is th~ only b,n~ficia~.
For dates o~ doath on or a~,r Ju~ 1, 2000:
lbo tax rate imposod on tho not valuo of transfors from a d,ceas,d child twon~-on~ ~ears of a~o or ~oun~,r at d,ath to or for the uso o~ a natural
parent, an adoptive paront, or a ste~parent of th~ child is 0% [72 ¢.S. ¢11~ (a) (1.2)].
lb* tax rate imposed on tho n,t valu, of transfors to or [or the use of tho doced~nfs linoal beneficiaries is 45%, ~xcept as not~ in 72 ¢.S. O11 ~(1.2)
lh~ tax rate imposed on th, net value of transfers to or for th~ us, of th~ d~eod,nt's siblings is 12% [72 ~.S. $115(a)(1.3)]. ~ ~iblin~ is d~fin,d, undor
Section 810~, as an individual who has at least OhO paront in compri with tho d~codont, wh,th~r by ~lood or adoption.
Copyright (c) ZOO0 form soflware only The Lack~r Group. Inc. Fo~m ~-~
REV- 1508 EX + (1-97)
COMMONWEALTHOFPENNSYLVANIA
INHERITANCETAXRETURN
RESlDENTDECEDENT
ESTATE OF
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
FILE NUMBER
Evel.y-n A. Kelly SS~/ 176-32-2531 04/19/2003 21-03-0401
Include the proceeds of litigation and the date the proceeds were received by the estate. Al! I~rol~ert~ jo|lltly-owlled with the right of
survivorship must be disclosed on Schedule F.
ITEM
VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1 The Army Distaff Foundation Inc. - admission fee refund 3,000.00
2 First Union/Wachovia - checking account 52,863.12
3 MBNA America, money market account f/570299990 97 812.15
4 USAA Federal Savings Bank - performance first account #149-7884-9 37,404.37
5 Miscellaneous jewelry 4,440.00
6 Miscellaneous personal property 3,111.00
TOTAL (Also enter on line 5, Recapitulation) 198,630.64
(If more space is needed, insert additional sheets of the same size)
Copyright (c) 1996 form software only CPSystems, Inc. Form REV- 1508 EX (Rev. 1-97)
REV- 1509 EX + (1-97)
SCHEDULE F
CO.MO.WE^LT, Or PE..S¥,V^.I^ JOINTLY-OWNED PROPERTY
'"'ER,T^.CE T~ RETURN
RESIDENT DECEDENT
ESTATE OF
Evelyn A. Kelly SS~/ 176-32-2531 04/19/2003
If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G.
FILE NUMBER
21-03-0401
SURVIVINGJOINTTENANT(S)NAME ADDRESS RELATIONSHIPTO DECEDENT
A. Gladys I. Cochran 119 Strayer Drive friend
Carlisle, PA 17013
JOINTLY-OWNED PROPERTY:
LErTEF DATE DESCRIPTION OF PROPERTY % OF DATE OF DEATH
ITEM FOR JOINT MADE Include name of financial institution and bank
account number or similar identifying number. DATE OF DEATH DECD'S VALUE OF
NUMBER TENANT JOINT Attach deed for jointly-held realestate. VALUE OF ASSET INTEREST DECEDENT'S INTERES
1 A 10/04/88 119 Strayer Drive, S. 130,000.00 50.00% 65,000.00
.~iddlet on Township,
Carlisle Cumberland
County (appraisal attached)
2 A 03/27/03 MBNA America, certificate 2,505.40 50.00% 1,252.70
of deposit - account
#400009274
3 A 05/29/90 MBNA America, money market 11,890.14 50.00% 5,945.07
account #570473868
TOTAL (Aisc enter on line 6, Recapitulation) $ 72,197.77
(If more space m needed insert additional sheets of the same size)
Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1509 EX (Rev. 1-97)
EV- 1511 EX + (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
~STATE OF
Evelyn A. Kelly SS~/ 176-32-2531
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
04/19/2003
1
2
3
4
5
6
FILE NUMBER
21-03-0401
DESCRIPTION
FUNERAL EXPENSES:
Hoffman~Roth Funeral Home
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative(s) Roger m. Irwin
Social Security Number(s) / EIN Number of Personal Representative(s)
Street Address 60 West Pomfret Street
City Carlisle State PA
23-1438531
Zip 17013
Year(s) Commission Paid:
Attorney's Fees IRWIN McKNIGHT & HUGHES
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
Probate Fees Register of Wills
Accountant's Fees
Tax Return Preparer's Fees
Other Administrative Costs
Cumberland Law Journal estate notice publication
Harry E. Donson, jewelry appraisal
Register of Wills filing fee
Roy D. Gotshall Auctioneer, appraisal fee
The Sentinel Legal estate notice publication
Wolfe & Shearer - appraisal fee
(If more space is needed, insert additional sheets of the same size)
TOTAL (Also enter on line 9, Recapitulation)
AMOUNT
550.90
10,930.00
11,180.00
295.00
195.00
75.00
45.00
25.00
50.00
91.85
225.00
$ 23,662.75
Copyright (c) 1996 form software only CPSystems, Inc. Form REV- 1511 EX (Rev. 1-97)
REV- 1512 EX + (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, AND LIENS
_ Evelyn A. Kelly SSf/ 176-32-2531
Include unreimbursed medical expenses.
ITEM
NUMBER
1
04/19/2003
DESCRIPTION
Carlisle Regional Medical Center
Church of God Home
Metro Med Service
PA Department of Revenue
Quantam Imaging
US Treasury, 2002 income
2002 income tax due
tax due
TOTAL (Also enter on line 10, Recapitulation)
2
3
4
5
6
FILE NUMBER
21-03-0401
AMOUNT
406.84
3,593.83
115.00
235.00
47.64
383.00
4,781.31
(If more space is needed, insert additional sheets of the same size)
Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1512 EX (Rev. 1-97)
REV-1513 EX + (9-00)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Evel, m A. Kelly SS~/ 176-32-2531
NUMBEF
1
2
3
4
II.
1
2
SCHEDULE J
BENEFICIARIES
04/19/2003
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS [include outright spousal distributions, and
transfers under S~. 9116~)(1.Z)]
Gladys I. Cochran
119 Strayer Drive
Carlisle, PA 17013
Frances K. Fitzpatrick
339 East North Street
Carlisle, PA 17013
Bernice Stanley
9391 Dominican Drive
Miami, FL 33189
Thomas R. Fitzpatrick Jr.
252 Stuart Road
Carlisle, PA 17013
RELATIONSHIP TO DECEDENT
Do Not List Trustee(s)
Friend
Cous in
Friend
]ousin
FILE NUMBER
21-03-0401
AMOUNT OR SHARE
OFESTATE
~5,000.00
personal property
jewelry
1/5 remainder
1/5 remainder
1/5 remainder
ENTER DOLLAR AMTS. FOR DISTRIBUTIONS SHOWN ABOVE ON LN. 15 THRU 18, AS APPROPRIATE, ON REV 1500 COVER SHEET
NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SEC. 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
1/5 remainder
1/5 remainder
0.00
B. CHARITABLEAND GOVERNMENTALDISTRIBUTIONS
St. Johns Episcopal Church
P.O. Box 612
Carlisle, PA 17013
The Humane Society of the US
2100 "L" Street MW
Washington, DC 20037
TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET $
(If more space is needed, insert additional sheets of the same size)
Copyright (c) Z000 form software only The Lackner Group, Inc. Form REV-1513 EX (Rev. 9-00)
LAST WILL AND TESTAMENT
I, EVELYN ALEDA KELLY, of South Middleton Township, Cumberland County,
Pennsylvania, declare this instrument to be my Last Will and Testament, hereby expressly
revoking all Wills and Codicils heretofore made by me.
1. I direct my personal representative to pay all of my debts,
administrative expenses as soon as may be done. conveniently after my decease.
funeral and
2. I authorize and empower my personal representative to sell any realty owned by
me at my death, and not specifically devised herein, at either public or private sale, and to give
good and sufficient deeds therefor, in fee simple, as I could do if living.
o
as follows:
I give, devise and bequeath all of my estate of every nature and wherever situate
My jewelry, personal property, furniture and the sum of Fifteen Thousand
Dollars ($15,000.00) cash to GLADYS I. COCHRAN;
All the rest, residue and remainder in five (5) equal shares to BERNICE
STANLEY, FRANCES FITZPATRICK, THOMAS FITZPATRICK JR.,
ST. JOHN'S EPISCOPAL CHURCH for its charitable purposes and THE
HUMANE SOCIETY OF THE UNITED STATES for its charitable
purposes.
4. I nominate and appoint ROGER B. IRWIN to be the Executor of this my Last
Will and Testament; he is to serve as such without bond. Should he die before my death,
renounce or refuse to serve for any reason, or die leaving any of my estate unadministered, I
nominate and appoint MARCUS A. McKNIGHT III and JAMES D. HUGHES, as substitute
Co-Executors, also to serve as such without bond, with the same powers as are given herein to
my original Executor. I hereby suggest that my personal representative retain the services of
Irwin, McKnight & Hughes, as attorneys in the settlement of my estate.
IN WITNESS WHEREOF, I have hereunto set my hand and seal this ~ ': day of
August, 2002.
EVELYN ALEDAKELLY
Signed, sealed, published and declared by the above-named person as and for a Last Will
and Testament, in our presence, who at said person's request, in said person's presence and in the
presence of each other have hereunto set our names{/~ subscribffag wi~r~es/s~s. /,~
ACI NOWLEDGMENT AND AFFIDAVIT
WE, EVELYN ALEDA KELLY, JACQUELINE L. DRAWBAUGH and MARTHA
L. NOEL, the testatrix and witnesses respectively, whose names are signed to the foregoing
instrument, being first duly sworn, do hereby declare to the undersigned authority that the
testatrix signed and executed the instrument as her Last Will, and that she had signed willingly,
and that she executed it as her free and voluntary act for the purpose herein expressed, and that
each of the witnesses, in the presence and hearihg of the testatrix, signed the Will as a witness
and that to the best of' their knowledge the testatrix was, at that time, eighteen years of age or
older, of' sound mind and under no constraint or undue influence.
COMMONWEALTH OF PENNSYLVANIA :
COUNTY OF CUMBERLAND :
Subscribed, sworn to and acknowledged before me by EVELYN ALEDA KELLY. the
testatrix herein and subscribed and sworn to before me'by JACQUELINE L. DRAWBAUGH
and MARTHA L. NOEL, witnesses, this q" day of August, 2002. ..
Nota/~y Public
Roger-~.-lrwin, Notary Public
Carlisle Boro. Cumberlahd County
My Commission Expires Oct. 3, 2004
Member, Perg~/Ivania As.sc~iation ot Notates
USAA FEDERAL SAVINGS BANK
May 14, 2003
Roger B. Irwin
West Pomfret Professional Building
60 West Pomfret Street
Carlisle, PA 17013-3222
MAY 1 7 2003
IRWIN, McKNIGHI & HUSHES
Re: Estate of Evelyn A. Kelly/Perfon-nance First Account #149-7884-9
To Whom It May Concern:
This letter is in response to the request for the date of death value of the above mentioned
account holder in the request USAA Federal Savings Bank recently received from you.
1) The account was in the name of the decedent only with no beneficiaries.
2) The account was opened on July 17, 2001.
3) There were not any changes to' the ownership or registration of the account.
4) There were not any other accounts closed within one year prior to date of death.
5) The amount of interest earned from January 1, 2003 to April 19, 2003 is $136.70.
6) The balance in account #149-7884-9 as of April 19, 2003 was $37,401.39 with accrued
interest of $2.98 making the total'value of the account $37,404.37.
Should you have any questions, please call our toll free number 1-800-531-2265, or send
correspondence to the address listed below.
Sincerely,
Maria I. Hernandez
Deposit Sales & Services Specialist
USAA Federal Savings Bank
USAA Federal Savings Bank
10750 McDermott Freeway
San Antonio, TX 78288-0544
(800) 531-2265 (2 I0) 456-8000
FDIC INSURED
USAA Savings Bank
3773 Howard Hughes Pkwy Ste 190N
Las Vegas, NV 89109
(800) 922-9092
FDIC INSURED
USAA Relocation Services, Inc.
10750 McDermott Freeway
San Antonio, TX 78288-0553
(800) 531-7741
May 22, 2003
Roger B. Irwin, Esq.
Irwin Mc Knight & Hughes
Attorneys at Law
60 West Pomfret Street
Carlisle, PA 17013-3222
MAY 2 7 2005
I WlN, d(NIG l & ttUG £S
Subject: Estate of Evelyn. A. Kelly
Dear Mr. Irwin:
We recently received your request to provide the date-of-death' balance for the below
referenced account(s). The information that you requested is as follows:
Account Type Date-of-Death Accrued Interest Account Registration
Number of Account Balance Included in Date-
Open Date April 19, 2003 of-Death Balance
400009274 Certificate of $2,505.40 $5.40 Gladys I. Cochran
3/27/03 Deposit Evelyn A. Kelly
570473868 Money Market $11,890.14 $1.30 Gladys I. Cochran
5/29/90 Evelyn A. Kelly
570299990 Money Market $97,812.15 $11.15 Evelyn A. Kelly
7/10/89
If you have any questions, please call 1-800-345-0397, Monday through Friday from 8 a.m. to
~E~o~e,,, time). Ify~u prefer, - .......... '~ .
8 p.m., or Saturday, 8 to 5 r ~-, -~
~.o ....j ,~,~ to P O. Bex 15103,
Wilmington, DE 19850-5103. Our knowledgeable representatives are ready to assist you.
Si~c~erely,
Deposit Services department
850-801
/,
/
1/1 ~
WACHO~fIA
First Union/Wachovia
Attn: Balance Confirmation Services
P O Box 40028
Roanoke VA 24022-7313
May 13, 2003
IRWIN MCKNIGHT & HUGHES
60 WEST POMFRET STREET
CARLISLE, PA 17013-3222
Reference ID: 598853
MAY '1,5 2003
IRWIN, McKNIGHT & HUGHES
SUBJECT: Verification / Con£n-mation of Account and Balance Information provided for:
Customer: EVELYN A KELLY (SSN# 176-32-2531)
Date of Death: April 19, 2003
Deposit Account Information
Account Account Date of Death Average Date Maturity Interest Accrued
Type Number Balance Balance* Opened Date Rate Interest
CHECKING 1010008385538 $52,855.30 6/4/2001 $7.82
LEGAL TITLE: EVELYN A. KELLY
YTD
Interest Paid
$80.74
Date
Closed
Account
Type
* Due to system limitations, we can only provide a twelve month average balance on depository accounts.
Other Account Information
Account Date of Balance Date Date
Number Opened Closed
Ledger
Collected
SAFE DEPOSIT BOX
LEGAL TITLE: EVELYN A. KELLY
LOCATION:
604 E HIGH STREET
CARLISLE, PA 17013
717-249-9341
0758551600458 9/28/2001
* Date of death balance does not include accrued interest.
* If date of death occurrs on a weekend or a holiday, date of death balance does not include any transactions that were
r made during that time period.
~ May 13, 2003 (540)563-7323
Servicenter Associate Phone Number
sss; ag
000671
DEED
THIS INDENTURE mmde the 4th doW of October
between WILLIAH S. TODD and HARJORIE A. TODD, husband
!bnd wife, of i Hill Str~t, Mt. Ho!iw Springs, Cumberland
!Countw, Rennswlvonio, mhd? WILLIAM S. NYE mhd SHARON R. NYE,
6usbond mnd wife, of 515 North Morris Street, Shippensbucg,
Pemnsw lvmnio, hereinafter called ~he GRANTORS,
P°~t, // ~-~.
~i ~ND Evelun ~. Kellw mnd 61mdus I. E~brmn, of ~00
~Joc~h Ocean ~m~ve, b~nBem ~s~onm, Flor~dm,-he~einm~-Cer cmlled
~he 8RANIEES, of the o~hec
~I~NESSE~H, thm~ ~he sold Gron~ocs For mnd in considemo~ion
Off ~he sum off NINETY-ONE THOUSAND FIUE HUNDRED DOLLARS
~gl,S00.00], lawfful monew off the United 5totes
~nto them well and tFul~ paid b~ the said 6Fantees at and
~0efore the sealing and deliverW off these presents, the
~eceipt whereof is hecebw ocknow!edged, hove granted,
~omgoined, sold, oiiened, en~oe~fed, melmosed grid confimmed,
md bw these presents do gmont, bargain, sell, alien,
~nfoeff, meleose and confirm unto the said 6contems,as join~
~ena~ts with the riqht ~f s~v~vn~n~n ~g~ ~g~ as tenaq.~s in
~LL THaT CERTAIN unit in the propertW known, named and
dentiffied in the Oeclomotion me,erred to below os "Fomest
eodow, o Condominium," located ot ~1~ St~owem gmive, South
~iddleton Township, Cumbemlond Countw, Rennswlvonio, which
os hemetofome been submitted to the pmovisions of the
ennswlvonio Uni~omm Condominium Act, 6B Po. C.S.A. Section
~301, et seq., bw mecomdinB'in the office o~' the Recomdec
~eeds of Cumbem!ond Countw of the Declamation doted November
',i, 1885 and recorded on November 1 1BBS in Miscellaneous
~ook 310, Ro~e 1090, Amendments thereto doted Sephember
i988 and recorded September lB l~B6 in Miscellaneous Book
~3, RoDe ~3~, ~mendmen~s doted ~pmil B~, 19B~ and mecomded
~pril 8~, 1987 in Miscellaneous Book 338, RoDe BTB, and
~umthem Amendments do~ed Oecembem 83, 188~ and mecomded on
3ecembem 83, 19B~, in Miscellaneous Book 3~, Page B78, beinB
~nd designated in such Declamation and ~mendmen~s,
~S, [known ms Aspen Model], ms more ~'ullW descmibed in such
~ec~omo~ion and in~emes~ in ~he Common Elements Cos defined
n such Oeclomo~ion and Amendmen~sO o~
IEING port oF the some premises which Forest Meadow
~ssociotes, o partnership, bw its deed doted MoW B2, 2BBS and
-ecorded in the office of the Recorder of Deeds of Cumberland
~sT~.~,s Fountw in Deed Book "G", Uolume 31, Rage 6~5, granted and
~onvewed to William S. Todd and MorJorie A. Todd, husband on
~ife, two of the 6rantors herein
~NSBURG, PA 172~7 '
03-128
APPRAISAL OF
LOCATED AT:
119 Strayer Drive
Carlisle, PA 17013
FOR:
Roger B. Irwin, Esquire
60 West Pomfret Street
Carlisle, PA 17013
BORROWER:
NIA
AS OF:
May 1, 2003
BY:
William A. Bassett
PA General Certified Appraiser
File No. 03-128
June 01, 2003
Roger B. Irwin, Esquire.
60 West Pomfret Street
Carlisle, PA 17013
File Number: 03-128
In accordance with your request, have personally inspected and appraised the real property at:
119 Strayer Ddve
Carlisle, PA 17013
The purpose of this appraisal is to estimate the market value of the subject property, as improved.
The property rights appraised are the fee simple interest in the site and improvements.
In my opinion, the estimated market value of the property as of May 1, 2003 is:
$130,000
One Hundred Thirty Thousand Dollars
The attached report contains the description, analysis and supportive data for the conclusions,
final estimate of value, descriptive photographs, limiting conditions and appropriate certifications.
William A. Bassett
PA General Certified Appraiser
INDIVIDUAL CONDOMINIUM UNIT APPRAISAL REPORT Fils No. 03-128
· Propa~y ~, 119 Strayer Drive C~ Carlis e State PA 7_~ Code 17013
Legal ~;pi~) Deed Book 33P/Page 351 County Cumberland Unit No 251193
~ A~---~x's Parcel NO.-- Tax 40-23-0602-064C Tax Yesr 02/03 R.E. Tax~ $1 ,983 'A=peaal A~-5.,~.;i~ .m~s' ~'
lProject Name~Phese NO. Forest Meadow/Phase 1 Map Referense Map 23-0602 Census Tract 0125 00,
L~Barro .w~r N/.A .... Cun'en, t Owner Estate of Evelyn A. Kelly Occupant: [X~ Owner ~] Ten;hr [.~
i'~'mpsr~yrigntsap.~,~,nd {~,JFeaSimple [ JL~;~,~k; J Mnothly Home Owners' ~[k~ Unit Charge $113.66 '
~ er~,ent ~oger U. Irwin, ~-squ~re Address 60 West Pomfret Street, Carlisle, PA 17013
~ Agp~alser Willia.m ?. Bassett . Address 33 South Pitt Street, Carlisle, PA 17013
· Location ~J Urban [~ Suburban [ I Rural Pr~,~?,,,;,,ant Single family housing I Predom nant Condominium hous ng
-- ~ ~ ~'~ I alngm family PR CE AGE I condominium PRICE AGE
· Built up L_J Over 75% ~ 25-75% U Under 25% J occupancy I $ (000) (yrs) I occupancy I $ (000)
B " reta tab,e I L_I 0 51 Owner I lOO
· Properb/values ~ Increasing ~ Stable ~ Declining I ~ Tenant k 300 High 401 [] Tecant ~--~ High 30 /
· Demand/supply ~==~Shortege X~lnl~lm~ gJovarsupply I x~a~)/ Pred~xt, inant I I~lv-~.~ I ~,~ .... /
__~Ma,~e,ngt~r~ Llu~er3r~.LXl~mos.( Io,,~m~.l F--tv-~--,,I /1"0 20 I ~v.~..,,--'--'; I 130 ............ 15 /
--.Pres.ent land use %: c~One Family 6__~0, 2-4 Family ,-.w--' Apartments 20, ~ , ~al , Indus~al 20. 'Vacant , Other '
Lano use change: LJ Not likely [~1 Ukely ~ In process to Residential
Note: Race and the racial composition of the neighborhood are not appralaal factors.
Neighbod',3nd boundaries and characteristics: Rockledge Road to the west, Marsh Drive to the south, Legislative Route 34 To the east, Garland
Drive To the north.
Factors that affect the marketability of the properties in the neighborhood (proximity to employment and amenities, employment stability, appeal to market, etc.):
The subject property is located in South Middleton Township approximately .5 miles from the Borough of Carlisle. Carlisle is the
County Seat of Cumberland County with the County government offices located within the Borough. Interstate 81 borders the soulhum
boundary of Carlisle with five exists. Located off of the these exits are various trucking firms and warehouses. Aisc located within the
borough and on the outskirts are Dickinson College, Penn State Law School, and the United States Army War College.
Market conditions in the subject neighborhood (including support for the above conclusions related to the trend of property values, demand/supply, and marketing time
- - such as data on competitive properties for sale in the project and neighborhood, description of the prevalence of sales and financing concessions, etc.):
Property values are currently increasing. Interest rates range between 525 to 6 per cent providing for a very active market at this time.
Specific zoning Ga~f~iion and desc~ption Resid~iiial
Zoning compliance [] Legal _~ Legalnunc~,k~ii.j(Gmndfa~md use)
Highest & best use as improved ~X ] Present use [] Other use (explain)
Utilities Public Other Off-site Improvements
Topography
~ Illegal [] NO zoning Size
Density
Type Public Private View
Basically Level
Typical for area
Medium
Electricity Street Asphalt Breakage Appears adequate
Gas Curb/gutter Concrete Apparent easements None apparent
Water ~ Sidewalk Concrete FEMA Special Flood Hazard Naa [] Yes [] No
Sanitary sews' S~'eat lights None FEMA Zone C Map Date 11511996
Storm sewer Nley None FEMA Map No. 420371 0005C
Comments(apparent adverse easements, encroachments, special assessments, slide areas, illegal or legal nonconforming zoning use, etc.): There are no
apparent adverse easements, encroachments, special assessments, slide areas, illegal or legal nonco~for~in.q zonin_q use. etc
No. of Stories On----Ae I Exterior Walls Bdc.__~k 1 If Project Completed: I If Project Incomplete: Subject Phase:
No..~fElevato~s) 0 . I Roof Surface Shingle ~TotalNo. of Pheses 3 tTotalNo, ofPt3nnedF'neses N/A TotalNo. of Units 21
Ex~sting/Propesed ExistinllTotalNo. Pa~dng * tTotalNo, of Units 46 ITotalNo. of Planned Units ~ To~lN~.ofL~sComp~ 21
Ifconvemco. o~g. use N/A I Ra~) 2_*__._~.lTotalNo. of Units Er Sale '~ JTotalNo. of Units for Sale ~ TdalN~.o~Urils~S~le 1
Date of Cnovers~r~ ~ Type Garage JTotalNo. of UnitsSoid 46 ' TotalNo. of UnitsSoid ~ TotalNo. of UnitsSold 21
Ageer$.) ~_yrs I ~u.tp=~ng Street IT~"°'°fu~R"~ ~-- -ITota~"o. ofUnitaRent~ ~ To~.o.o~U~R=~d 0
Effective Age(Yrs.) 3-5 J ~ Data Source ASSOC -- - J Data Source N/A -- Data So~xca A$su~
ProlectType. [~PrirnmyR~m,~ [] Second Home or Recrestional X~RaworTownhouse ~]Garden []Midrise ~Highdse []
Condition of the project, quality of consffuction, unitmix, appealto market, etc.: AII Improvements are in Good Condition, with the building bein.qot
Brick and vinyl Construction. Appeal of these Townshouse are~.ood.
Are the heating and ~ooling for the individual units separately tach,red? X~ Yes [] NO If no, describe and comment ~ mmpatibility to other projects in market
area and market acceptance:
Describe common elements and recreational facilities: Lawns and parking areas.
A~e the c~:.,,..~,, ele~-.~,~ c.:~,,p;eted? [~] Yes []NO Is the Builder/Developer in conffol of the Home Owners, Aseodation? I~J Yes [~No
~ Ne any common elements leased to or by the Home Owears, A~<nd~_/_~n? [--'~ Yes [~-]No Ifves attach addendum ,~o.~ .... *~, *~ ---~
· ~,,-~,,,,J·ROOMS Foyer Living II Dining Kitchen I Den Farni' ;y'Rm I Rec.'- - 'Rm. I S;~-/.~,,,, 1 ,Baths" La--'u"~'*]· ....... I eaS,.Ft.
Level 1 I I 1 1 2 2 I 440
2 Bedroom(s); 2.00 Bath(s); 1,440 Square Feet of Gross L~ Nas Fa' Unit
GENERAL DESCRIPTION / HEATING KITCHEN EQUIP. I AMENITIES I CAR STORAGE I INSULATION
R(x:~NO. One t Type HP Refrigerator ~lFredlece(s)# ~ Nnoe ~ Roof
No. ofLevals One Fuel Elec Range/Oven X~ Patio -- ~.~ Garage Ceili,g
INTERIOR Matedalslcondition Ccodi~on Avg. Disposal ~J I Balco,~, ~ [~ No. of Cars ~ Walls Fibergls X~Ix~I
Flooring VinlCarp COOLING I OL-hwasher ~ I Dec~ LI Open LJ I Floor
Walls Painted OW Cenffal Yes I Fan/Hood [] IPorch ~ {~ No. ofCars N/A I None
BathFIo~' Vinyl Other None I Microwave [] J Fenca [] Pa~gSmmNo, N/A j Unknown
Bath Waioscot Fiberqlass ~ Av.q. l Wesher~°Wer [--~ I r-~ I A--~;--=~,md N/A 1
Co .ndition .?.the. unit, depmdaik.-., repels needed, qualit~ of construction, remodelinglmodemization, additional features (special energy e~c ent rems, etc.): /
Th~s unff ~s m very good condition on the exterior and the interior. Additional parking is available on the behind the gara.qes or on the
street.
Adverse environmental conditions (such as, but not limited to, hazardous wastes, toxic substances, etc.) present in the improvements, on the site, or in th
immediate vicinity of the subject property: There are no adverse environmental conditions apparent or disclosed to this appraiser.
Freddie Mac F0~m 465 10-94
PAGE 1 OF 2 Fannie Mae Fcrm 1073 1(794
INDIVIDUAL CONDOMINIUM UNIT APPRAISAL
...................... v,.,, ~-~, , ,~....~,~,.~. nl;r~,/~.l FileNo. 03-128
Unit Charge $ 113.66 par mo. x 12 = $ 1,364 per yr. Annual Assessment charge par year/square feet of gross living area = $ 0.95
Is the project subject to ground rent? [~ Yes X~ No If yes, $ par year.
Utilities included in unit charge: [] None [] Heat [] Air Conditioning [] Eiecl~icity [] Gas [] Water [] Sews'
Note any fees, other than regular HOA charges, for use of facilities N/A
Compared to other competitive projects of similar quality and design, the subject unit charge appears: [] High [] Typical [] Low
To properly maintain the project and provfde the ssf~4~es anticipated, the budget appeam: [] Adequate [] Inadequate [] Unknown
Management Group: [] Home Owners' AssociatiOn [] Developer [] Management Agent (Identify)
Quality of management end its enforcement of Rules and Regulations tiased on general appearance of project appears: [] Adequate [] Inadequate
i Special ar unusual charactedstica in the Condominium Documents or other information known to lhe
appraiser
that
would
affect
marketabilify
(~f
ITEM I SUBJECT COMPARABLE NO. 1 COMPARABLE NO, 2 COMPARABLE NO. 3
Address, Unit#, 119 Strayer Drive 36 Garland Court II 23 Strawberry Drive 112 Strayer Drive
and Proj~t Name Carlisle, PA Carlisle, PA Carlisle, PA Carlisle, PA
Proximity to Subject 0.62 MI NW 0.41 MI ENE 0.03 MI NNE
Sales Price $ N/A $ 112,000 $ 135,000 $ 138,000
Prm/c_~sLiv..~a $ 0.00~'$ 89.31 Ia $ 73.13 ~ $ 85.40
Data and/ar Inspection Court House Records/Multi-List Court House Records/Multi-List Court House Records/Multi-List
Verification Sources
VN-UEN~JUSTMENTS DESCRIPTION DESCRIPTION I *(-)$,~r~ DESCRIPTION I *(*)S=-~=::--.,; DESCRIPTION
Sales or Financing Cony CDev : Conv
Concessions : ,,
Date of Sale/Time 51tl2003 5123/2003 : 10/15/2002 : 6/5/~nn~
Location Suburban Suburban ; Suburban ;
I Suburban ;
L_~ Fee Simple Fee simple Fee simple : Fee simple
HOA Mo. Assessment $113.66 $95.00 ! $154.00: $113.66
Common E~e,,~e.~s Lawns,SnowRem Lawns,SnowRem i Lawns,SnowRem i Lawns,SnowRem
end Rec, Facilities parking areas parking areas parking areas parking areas
Project Size/Type 46 units 42 units ', 60 units ', 46 units
Floor Location First Floor First Floor ; First Floor ; First Floor
View Average Average I Average :
Average _ , ,,
Design and Appeal Townhouse Townhouse " Townhouse Townhouse
QuaayofCons~ction Brick Brick/Vinyl i 2,000 Brick/Vinyl ; 2~000 Brick :
~ A~e 15 Yrs. 14 years , 15 years ~ 16 years
i Conditiun Good Average : 4,000 Good : Good
Room Count 15 Si 2i 2.00 5; 2: 1.50I 1,000 5; 21 2.00" T~ i Bdm~
, , ~ ', 2; 3.0 -2,000
Gross Livin~ Area 1,440 Sq. Ft 1 ~254 Sq. Ffi 2,800 1 ~846 Sq.Fh' -6~ 1 O0 1,616 Sq. FI; ~2~600
Basemen/& Finished Concrete Slap Concrete Slap i Crawl Space i Crawlspace
Rooms Below Grade : :
Functional Utility Average Average ', i Average ; Average :
Heating/Couling Elec HP C/Air HPICA : HP/CA ; HP/CA ;
Energy Efficient Items Typical Typical I Typical I Typical
Car Storage Garage 2 2 car garage : I car garage 1,000 2 car garage :
Balcony, PatiO, Sun Porch PorchlPaito ; 2,000 Sun porch ; ScnlnPorch ;
Fireplace{sI, etc. None None : None None
Net Adj. (total) ~] + [~- it 11,800 [] + [] it 3,100 [] + [~] it 4,600
Adjusted Sales Price Gross: 10.5% Gross: 6.7% Gross: 3.3%
Of Comparable Net: 10.5% $ 123,800 Net: -2.3% $ 131~900 Net: -3.3% $ 133~400
Comments on Sales Comps'isDn (including the subject property's compatibility to other condominium"units in the neighborhood, etc. ): All the comparables are located
within South Middleton Township, the same as the subject property.
iTEM SUBJECT COMPARABLE NO. 1 COMPARABLE NO. 2 COMPARABLE NO. 3
Date, Price and Data 10/4/1988
Soume ~x mar ss(os $91,500 None None None
w~hin).~arofa~aisa~ Ct HS Rec Court House Records Court House Records Court House Records
Analysis of any current ag~Te.t Of sa(e, opt(off, Or listing of the subject properly and analysis of any p~ sales of subject and comp~ within ose year Of the date of
The subject property has not been listed or sold within the past three years.
'iNDICATED VALUE BY SALES COMPARISON APPROACH
..................................................... $ 130~000
INDICATED VALUE BY INCOME APPROACH (If Applicable) Estimated Market Rent $ NIA /Mo. x Gross Pent IV~urdp~ NIA = $ 0
INDICATED VALUE BY COST APPROACH (Attach If Applicable) .................................................... $ N/A
This appraisal is made [] "as is" [] ~ to the repais, M~. inspec~os, ~ mediums listed bebw [] subject to completion per plans and specifications.
C. ondifionsofN~-aissl: This property has been appraised in current condition. This appraisal is for mortgage purposes only, nontransferable.
Final Reconciliation: Market Analysis consistently supports my estimated market value. GRM and Cost Analysis was found inappopHaiu
for this analysis. Greatest weight is applied to the Market Data Anah/sis. Supporting file information substantiates these estimates.
The purpose of this appraisal is to estimate the market value of the real property that is the subject of this report, based on the above conditions and the certification, contingent
and limiting conditions, and market value definition that are stated in the attached Freddie Mac Form 43g/Fannie Mae Form 1004B (Revised 6193 ),
I (WE) ESTIMATE THE MARKET VALUE, AS DEFINED, OF THE REAL PROPERTY THAT la THE SUBJECT OF THIS REPORT, AS OF May 1 ~ 2003
(WHICH IS THE DATE OF INSPECTION AND THE EFFECTIVE DATE OF TH,8 REPORT) TO BE $ 130,000.
APPRAISER:~' ,~ ,~,, ~..,. ~,. SUPERVISORY APPRAISER (ONLY IF REQUIRED):
Signature ~.~.::.~'w...~..~.,.~},_ ~"'""J'"'"~'-..~ Signeturo [] Old [] Did NOt
Name William A. Bassett Name Inspect Property
Date Re~ SilF~ed ~ k \ '~ ;~.Z_.~"'"- Date Report Si~ned
State Certification # GA-001618-L State PA State Cartifmation # State
Or State License # State Or State License # State
~ral Certified
Fannie Mae Form 1073 10-~
PAGE 2 OF 2
Appraiser
Wolfe & Shearer Realtors
fite No. 03-128
DEFINITION OF MARKET VALUE: The most probable price which a property should bring in a competitive and open market
under all conditions requisite to a fair sale, the buyer and seller, each acting prudently, knowledgeably and assuming the price is not
affected by undue stimulus. Implicit in this definition is the consummation of a sale as of a specified date and the passing of title from
seller to buyer under conditions whereby: (1) buyer and seller are typically motivated; (2) both parties are well informed or well advised,
and each acting in what he considers his own best interest; (3) a reasonable time is allowed for exposure in the open market; (4) payment
is made in terms of cash in U.S. dollars or in terms of financial arrangements comparable thereto; and (5) the price represents the normal
consideration for the property' sold unaffected by special or creative financing or sales concessions' granted by anyone associated with the
*Adjustments to the comparables must be mede for special or creative finandng or sales concessions. No adjustments ara necessary for
those costs which are normally paid by sellers as a result of tradition or law in a market area; these costs are readily identifiable since the
seller pays these costs in virtually all sales transactions. Special or creative financing adjustments can be made to the comparable property
by comparisons to financing terms offered by a third party institutional lender that is not already involved in the property or transaction. Any
adjustment should not be calculated on a mechanical dollar for dollar cost of the financing or concession but the dollar amount of any
adjustment should approximate the market's reaction to the financing or co, sessions based on the AppraiseCs judgment.
ST. ATEMENT OF LIMITING CONDITIONS AND APPRAISER'S CERTIFICATION
CONTINGENT AND LIMITING CONDITIONS: The appraiser's certification that appears in the appraisal report is subject to the
following conditions:
1. The appraiser will not be responsible for matters of a legal nature that affect either the property being appraised or the title to it. The
appraiser assumes that the title is good and marketable and, therefore, will not render any opinions about the title. The property is appraised
on the basis of it being under responsible ownership.
2. The appraiser has provided a sketch in the appraisal report to show approximate dimensions of the improvements and the sketch is
included o~ly to assist the reader of the report in visualizing the propa¢~ and understanding the appraiser's determination of its size.
3. The appraiser has examined the available flood maps that are provided by the Federal Emergency Management Agency (or other data
sources) and has noted in the appraisal report whether the subject site is located in an identified Special Flood Hazard Area. Because the
appraiser is not a surveyor, he or she makes no guarantees, express or implied, regarding this determination.
4. The appraiser will not give testimony or appear in court because he or she made an appraisal of the property in question, unless specific
an'angements to do so have been made beforehand.
5. The appraiser has estimated the value of the land in the cost approach at its highest and best use and the improvements at their
contributory value. These separate valuations of the land and improvements must not be used in conjunction with any other appraisal and
are invalid if they are so used.
6. The appraiser has noted in the appraisal report any adverse conditions (such as, needed repairs, depreciation, the presence of hazardous
wastes, toxic substances, etc. ) observed during the inspection of the subject property or that he or she became aware of during the normal
research involved in performing the appraisal. Unless otherwise stated in the appraisal report, the appraiser has no knowledge of any hidden
or unapparent conditions of the property or adverse environmental conditions (including the presence of hazardous wastes, toxic
substances, etc. ) that would make the property more or less valuable, and has assumed that there are no such conditions and makes no
guarantees or warranties, express or implied, regarding the condition of the property. The appraiser will not be responsible for any such
conditions that do exist or for any engineering or testing that might be required to discover whether such conditions exist. Because the
appraiser is not an expert in the field of environmental hazards, the appraisal report must not be considered as an environmental assessment
of the properly.
7. The appraiser obtained the information, estimates, and opinions that were expressed in the appraisal report from sources that he or she
considers to be reliable and believes them to be true and correct. The appraiser does not assume responsibility for the accuracy of such
items that were furnished by other parties.
8. The appraiser will not disclose the contents of the appraisal report except as provided for in the Uniform Standards of Professional
9. The appraiser has based his or her appraisal report and valuation conclusion for an appraisal that is subject to satisfactory completion,
repairs, or alterations on the assumption that completion of the improvements will be performed in a workmanlike manner.
I0. The appraiser must provide his or her prior written consent before the lender/client specified in the appraisal report can distribute the
appraisal report (including conclusions about the property value, the appraiser's identity and professional designations, and references to
any professional appraisal organizations or the firm with which the appraiser is associated ) to anyone other than the borrower; the
mortgagee or its successors and assigns; the mortgage insurer; consultants; professional appraisal organizations; any state or federally
approved financial institution; or any department, agency, or instrumentality of the United States or any state or the District of Columbia;
except that the lender/client may distribute the property description section of the report only to data collection or reporting service(s)
without having to obtain the appraiser's prior written consent. The appraiser's ~'itten consent and approval must also be obtained before
the appraisal can be conveyed by anyone to the public through advertising, public relations, news, sales, or other media.
Freddie Mac Form 439 6-93 Page 1 of 2 Fannie Mae Form I004B 6-93
File No. 03-t28
APPRAISERS CERTIFICATION: The Appraiser certifies and agrees that:
1. I have researched the subject market area and have selected a minimum of three racent sales of properties most similar and proximate
to the subject property for consideration in the sales comparison analysis and have made a dollar adjustment when appropriate to reflect the
market reaction to those items of signifmant variation. If a significant item In a comparable property is superior to, or more favorable than,
the subject property, I have made a negative adjustment to reduce the adjusted sales price of the comparable and, if a significant item in a
comparable property is inferior to, or less favorable than the subject property, I have made a positive adjustment to increase the adjusted
sales price of the comparable.
2. I have taken into consideration the factors that have an impact on value in my development of the estimate of market value in the
appraisal report. I have not knowingly withheld any significant information from the appraisal report and I believe, to the best of my
knoMedge, that all statements and infor~ in the appraisal report are tnJe and correct.
3. I stated in the appraisal report only my own personal, unbiased, and professional analysis, opinions, and conclusions, which are subject
only to the contingent and limiting conditions specified in this form.
4. I have no present or prospective interest in the property that is the subject to this report, and I have no present or prospective personal
interest or bias with respect to the participants in the transaction. I did not base, either part a ly or completely, my analysis and/or the
estimate of market value in the appraisal report on the race, color, religion, sex, handicap, familial status, or national origin of either the
prospective owners or occupants of the subject property or of the present owners or occupants of the properties in the vicinity of the
subject property.
5. I have no present or contemplated future interest in the subject property, and neither my current or future employment nor my
compensation for performing this appraisal is contingent on the appraised value of the properly.
6. I was not required to report a predetermined value or direction in value that favors the cause of the client or any related party,
the amount of the value estimate, the attainment of a specific result, or the occurrence of a subsequent event in order to receive my
compensation and/or employment for performing the appraisal. I did not base the appraisal report on a requested minimum valuation, a
specific valuation, or the need to approve a specific mortgage loan.
7. I performed this appraisal Jn conformity with the Uniform Standards of Professional Appraisal Practice that were adopted and
promulgated by the Appraisal Standards Board of The Appraisal Foundation and that were in place as of the effective date of this appraisal,
with the exception of the departure provision of those Standards, which does not apply. I acknowledge that an estimate of a reasonable
time for exposure in the open market is a condition in.the definition of market value and the estimate I developed is consistent with the
marketing time noted in the neighborhood section of this report, unless I have otherwise stated in the reconciliation section.
8. I have personally inspected the interior and exterior areas of the subject property and the exterior of all propedies listed as comparabiee
in the appraisal report. I further certify that I have noted any apparent or known adverse conditions in the subject improvements, on the
subject site, or on any site within the immediate vicinity of the subject property of which I am aware and have made adjustments for these
adverse conditions in my analysis of the property value to the extent that I had market evidence to support them. I have also commented
about the effect of the adverse conditions on the marketability of the subject property.
9. I personally prepared all conclusions and opinions about the real estate that were set forth in the appraisal report. If I relied on
significant professional assistance from any individual or individuals in the performance of the appraisal or the preparation of the appraisal
report, I have named such individual(s) and disclosed the specific tasks performed by them in the reconciliation section of this appraisal
report, i certify that any individual so named is qualified to perform the tasks. I have not authorized anyone to make a change to any item in
the report; therefore, if an unautherized change is mede to the appraisal reped, I will take no ~ for it.
SUPERVISORY APPRAISER'S CERTIFICATION: If a supervisory appraiser signed the appraisal report, he or she certifies
and agrees that: I directly supervise the appraiser who prepared the appraisal i'eport, have reviewed the appraisal repod, agree with the
statements and conclusions of the appraiser, agree to be bound by the appraiser's certifications numbered 4 through 7 above, and am taking
full reslxmsibility f~- the appraisal and the appraisal report.
ADDRESS OF PROPERTY APPRAISED: 119 Strayer Drive, Carlisle, PA 17013
APPRAJSER:
Signature: ~ ,~,..,~ ~,.,,, '~"'-" ~
Name: William A. Bass~ff .
DateSi~nd: ~: ~ ~,~'~
State ~aon ~: GA-~I61~L
~ S~te L~n~ ~:
S~te: PA
Expiration Date of Certification or License: .June 30, 2003
PA General Certified Appraiser
SUPERVISORY APPRAISER (only if required)
Signature:
Name:
Date Signed:
State Certification fk
or State License ft.
State:
Expiration Date of Certification or License:
[] Did [] Did Not Inspect Property
Freddie Mac Form 439 6-93 Page 2 of 2 Fannie Mae Form 1004B 6-93
Borrower: N/A ~UUJEC! PI~OPEI~TY PHOTO ADDENDUM
~ 110 ~ Drive File No.: 03-128
~ -- - Case No,:
~r~ State: PA Z_.~.~.' 17013
FRONT VIEW OF
SUBJECT PROPERTY
Appraised Date: May 1, 2003
Appraised Value: $130,000
REAR VIEW OF
SUBJECT PROPERTY
STREET SCENE
FLOORPLAN
Borrower: N/A
Pro Address:119Stra erDrive FileNo.: 03-128
Case No.:
~ State: PA __~ 17013
Sketch by Apex IV WindowsTM
AREA CALCULATIONS SUMMARY
Cede De~crlpllon Size Totah~
~ First Floor 1440.00 1440.00
P/P Porch 144.00
Porch 32.00 176.00
GA~ Garag~ 528.00 528.00
TOTAL LIVABLE (rounded) 1440
LIVING AREA BREAKDOWN
Breakdown SulXotals
First Floor
10.0 x 12.0 120.00
8.0 · 18.0 144.00
18.0 · 63.0 1134.00
3.0 · 14.0 42.00
4 Areas Total (rounded) 1440
LOCATION MAP
Borrowe~-: N/A
~ Drive
uire
State: PA
File No.: 03-128
Case No.:
Z_Lo: 17013
B~DDLE
3CHOOLF
BENTLEY
CARTER
ATLAS NA, INC
Prepared by: Wolfe Shearer Realtors 717-243-1551
1
/ ~
f
I
/
/
/
/
I$cale: 2,35 milesI
'~ ce t mxlm
119 B'I~AY~itDB B/& B/& 6 2 2 1440 0.00MZ
36 O&~land Cou~t ZZ 5/23/2003 112,000 5 2 1.5 1,254 0.62
23 STEA~BE~y D~ 10/15/2002 135,000 S 2 2 1,846 0.41
112 8TRAY~ DR 6/5/2002 138,000 5 2 3 1,616 0.03MZ
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
RoRer B. Irwin
being duly sworn according fo law, deposes and says fhaf he is the Executor
of the Estate of Evelyn A. Kelly
late of South Midd_le_t__o_n T~own_ship , Cumberland County, Pa., deceased and that the
wifhln is an inventory made by Roger B. Irwin , the said Executor
of the entire estate of said decedent, cons[sting of all the personal property and rea~ estate, except rea~ estate outs;de
fha Commonwealth of Pennsylvania, and that the figures opposite each ~fem o~ fhe Inventory re~resenf ;f's {air value
as o~ fha ~efe o{ 8ecedenf's ~eaf~.
and subscribed before me,
. /)200
Jacqueline L. Drawbaugh, Notary~Public [
Date of Death 19
60 Wes~..P.~m~et Street
Carlisle, PA 17013-3222
Address
04 2003
Day Month Year
INSTRUCTIONS
I. An inventory must be filed within three months after appointment of personal represenfatlve.
2. A supplement inventory must be filed within thirty days of discovery of additional assets.
3. Additional sheets may be attached as to personalty or realty
4. See Arflcle IV, Fiduciaries Act of 1949.,
?
O
Inventory of the real and personal estate of
EVELYN A. KELLY
deceased
1. The Army Distaff Foundation, Inc. - Ademission Fee Refund .........
2. First Union/Wachovia - Checking Account ..................
3. MBNA America - Money Market Account #570299990 ..............
4. USAA Federal Savings Bank - Performance First Account #149-7884-9 .....
5. Miscellaneous Jewelry ...........................
6. Miscellaneous Personal Property ......................
TOTAL ..................
3,000
52,863
97,812
37,4~4
4,440
3,!11
198,630
O0
12
15
37
00
00
64
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DTVZSTON
DEPT. Z&0601
HARRTSBURG, PA 1711&-0601
COMNONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAZSEHENT, ALLO#ANCE OR DZSALLONANCE
OF DEDUCTIONS AND ASSESSHENT OF TAX
ROGER B IRWIN ESQ
IRWIN ETAL
60 W POHFRET ST :.
CARLISLE PA 170~$
DATE
ESTATE OF
DATE OF DEATH
FILE NUNBER
..~COUNTY
ACN
REV-15~i7 EX AFP (01-05)
08-25-2003
KELLY EVELYN A
04-19-2003
21 03-0401
CUNBERLAND
101
Amoun~ Reei~ed
MAKE CHECK PAYABLE AND REMZT PAYMENT TO:
REGISTER OF WILLS
CUHBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
REV-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSNENT OF TAX
ESTATE OF KELLY EVELYN AFILE NO. 11 03-0401 ACN 101 DATE 08-25-2003
TAX RETURN NAS: (X) ACCEPTED AS FILED ( ) CHANGED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAZSED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (aB
$. Closely Held Stock/Partnership Interest (Schedule C) ($)
4. Nortgages/Notes Receivable (Schedule D) (4)
5. Cash/Bank Deposits/Nisc. Personal Property (Schedule E) (5)
6. Jointly Owned Property (Schedule F) (6)
7. Transfers (Schedule G) (7)
8. Total Assets
APPROVED DEDUCTIONS AND EXENPTZONS:
9. Funeral Expenses/Ada. Costs/Nisc. Expenses (Schedule H) (9)
10. Debts/Hortgaga Liabilities/Liens (Schedule I) (10)
11. Total Deductions
12. Net Value of Tax Return
198~630.64
72z197.77
.00
.00 NOTE: To insure proper
.00 credit ~o your account,
.00 subeit the upper portion
.00 of this form with your
tax payeent.
(8)
23,662.75
13.
14.
NOTE:
170,828.41
IF PAID AFTER DATE ZND/CATED, SEE REVERSE
FOR CALCULAT/ON OF ADDITIONAL INTEREST.
TAX CREDITS:
PAYIIENT
DATE
07-17-2003
· O0 x O0 = . O0
· 00 x 045= .00
· O0 x 12 = . O0
183,330.12 x 15 = 27,499.52
(19)= 27,499.52
R~C~IPT
NUHBER
DISCOUNT (+)
INTEREST/PEN PAID (-)
AHOUNT PAID
ASSESSMENT OF TAX:
15. Amount of Line 14 at Spousal rate (15)
16. Amount of Line 14 taxable at Lineal/Class A rate (16)
17. Aeount of Line 14 at Sibling rate (17)
18. Amount of Line 14 taxable at Colla)caral/Class B rate (18)
19. Principal Tax Due
CD002815
1,374.98
26,124.54
TOTAL TAX CREDIT I Z7,499.52 I
BALANCE OF TAX DUEI .00
INTEREST AND PEN. I .00
TOTAL DUE I .00
( ZF TOTAL DUE 1S LESS THAN $1, NO PAYHENT ZS REQUIRED.
IF TOTAL DUE [S REFLECTED AS A 'CREDIT" (CR), YOU NAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORN FOR [NSTRUCTZONS.)
Charitable/Governmental Bequests; Non-elected 9115 Trusts (Schedule J) (15) 59,054.23
Nat Value of Estate Subject to Tax (14) 185,330.12
Zf an assessment was issued previously, 11nas 14, 15 and/or 16, 17, 18 and 19 will
reflect figures that lnclude the total of ALL returns assessed to date.
q~781.31
(11) ?8.4ql.nl
(la] 242,384.35
RESERVATION:
Estates of decedents dying on or before December lZ, 1981 -- if any future interest in the estate is transferred
in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for
lifo or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the lawful Class B (collateral) rate on any such future interest.
PURPOSE OF
NOT[CE:
PAYMENT:
REFUND (CR):
OBJECT[OHS:
ADHZN-
ZSTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
To fulfill tho requirements of Section 1140 of the Inheritance and Estate Tax Act, Act Z$ of ZOO0. (?Z 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.
--Make check or money order payable to: REG/STER 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" (REV-1315). Applications ars available at the Office
of the Register of Hills, any of the 13 Revenue District Dffices, ar by calling the special Z4-hour
ansaaring service far forms ordering: 1-800-361-1050; services for taxpayers with special hearing and / or
speaking needs: 1-800-q~7-5020 (TT only).
Any party in interest not 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 (60) days of receipt of
this Notice by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. ZelOZ1, Harrisburg, PA 17128-1011, 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. 180601, Harrisburg, PA 17118-0601
Phone (717) 787-6505. Sea page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-150I) for an explanation of administratively correctable errors.
If any tax due is paid within three (3) calendar months after the dacadent's death, a five percent (SI) discount of
the tax paid is allowed.
The 1SZ 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. This non-participation
penalty is appealable in the sams 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 (61) percent par annum calculated at a daily rate of .000166. All taxes which became delinquent on and after
January 1, 1981 will bear interest at a rate which will vary from calendar year to calendar year with that rate
announced by the PA Department o.F Revenue. Tho applicable interest rates for 1981 through Z003 ara:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Yea__r Rate Factor Yaa__r Rate Factor
1982 ZOZ .000568 1987 9X .000167 1999 71 .000192
198'~ 16X .000638 1988-1991 111 .000501 ZOO0 81 .O00Z19
1986 1II .000301 1991 9X .000247 2001 91 .000167
1985 13X .000356 1995-1996 71 .00019::' ZOOZ 61 .000166
1986 101 .000176 1995-1998 91 .000267 2005 51 .0001'~7
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUHBER OF DAYS DELINQUENT X DAXL¥ 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.
STATUS REPORT UNDER RULE 6.12
Name of Decedent:
EVELYN A. KELLY
Date of Death:
APRIL 19, 2003
No. 21-03-0401
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: X Yes __ 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 a final account with the Court?
Yes X No
b. The separate Orphans' Court No. (if any) for the personal representative's
account is:
c. Did the personal representative state an account informally to the parties
in interest? X Yes No
do
Date: 1/14/04
Copies of receipts, releases, joinders and approvals of formal or informal
accounts may be filed with the Clerk of Orphan's Court and may be
attached to this report.
Signature ~ ~
IRWIN & Mc~ICtGHT
Roger B. Irwin, Esquire
Name (please type or print)
60 West Pomfret Street
Address
Carlisle, PA 17013
City, State, Zip
(717) 249-2353
Telephone Number
Capacity:
X
Personal Representative
Counsel for Personal Representative
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 28O601
'HARRISBURG, PA 17128-0601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO.
REV-1162 EX(11-96)
CD O03658
IRWIN ROGER B ESQ
60 W POMFRET ST
CARLISLE, PA 17013
........ fold
ESTATE INFORMATION: SSN: 176-32-2531
'FILE NUMBER: 21 03-0401
DECEDENT NAME: KELLY EVELYN ALEDA
DATE OF PAYMENT: 03/10/2004
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 04/19/2003
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $3,496.49
~ R'EMARKS:
L
CHECK# 020901
SEAL
TOTAL AMOUNT PAID'
$3,496.49
INITIALS' JA
RECEIVED BY:
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
REGISTER OF WILLS
REV-1500 EX + (6-00)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 171;>8-0601
REV-1500
NHERITANCE TAX RETURI
RESIDENT DECEDENT
D
E
C
E
D
E
N
T
CA-P~
Hpn,
EP,'~
CR~
Ko sK
cg
R
E
C
A
P
I
T
U
L
A
T
I
O
N
C
0
M
T
!
0
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL/
Kelly Evelyn A.
DATE OF DEATH (MM-OD-YEAR) I DATE OF BIRTH (MM-OD-YEAR)
04/19/2003 07/07/1916
(IF APPLICABLE) SURVIV NG SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
1. Original Return xL~_J 2. Supplemental Return
4. Limited Estate ~ 4a. Future Interest Compromise (date of death after 12-12-82)
6. Decedent Died Testate 7. Decedent Maintained a Living Trust
(Attach copy of Will) (Attach copy of Trust)
I-'--I 9. Litigation Proceeds Received ~ 10. Spousal Poverty Credit
(date of death between 12-31-91 and 1-1-95)
OFFICIAL USE ONLY
FILE NUMBER
21 - 03 - 0401
COUNTY CODE YEAR NUMBER
NAME
Roger B. Irwin Esq.
FIRM NAM E (If Applicable)
IRWIN & McKNIGHT
TELEPHONE NUMBER
717/249-2353
1. Real Estate (Schedule A) (1)
2, Stocks and Bonds (Schedule B) (2)
3. Closely Held Corporation, Partnership or (3)
Sole-Proprietorship
4. Mortgages & Notes Receivable (Schedule D) (4)
5. Cash, Bank Deposits & Miscellaneous Personal Property (5)
(Schedule E)
6. Jointly Owned Property (Schedule F) (6)
--'] Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7)
(Schedule G or L)
Total Gross Assets (total Lines 1-7)
Funeral Expenses & Administrative Costs (Schedule H)
8:
9.
10.
11.
12.
13.
(9)
Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10)
Total Deductions (total Lines 9 & 10)
Net Value of Estate (Line 8 minus Line 11)
14.
SOCIAL SECURITY NUMBER
176-32-2531
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
(date of death
3. Remainder Return prior to 1Z- 13-8Z)
5. Federal Estate Tax Return Required
6. Total Number of Safe Deposit Boxes
---I 11. Election to tax under Sec. 9113(A)
(Attach ScL O)
COMPLETE MN LING ADDRESS
60 West Pomfret Street
West Pomfret Professional Bldg.
Carlisle, PA 17013
44,612:15
None
None
None
None
(8) 44,612.15
(11) 5,978.92
(lZ) 38,633.23
(13). 15,453.29
None
4,260.00
1,718.92
Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been
made (Schedule J)
Net Value Subject to Tax (Line 12 minus Line 13)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116(a)(1.2) 0.00 X .0 0
16. Amount of Line 14 taxable at lineal rate 0.00 X .0 45
17. Amount of Line 14 taxable at sibling rate 0.00 X .12
18. Amount of Line 14 taxable at collateral rate 23,179.94 x .15
19. Tax Due
(14) 23,179.94
(15) 0.00
(16) 0.00
(17) 0.00
(18) 3,476.99
(19) 3,476.99
Copyright (c) ?000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00)
Decedent's Complete Address:
STREET ADDRESS
119 Strayer Drive
CITY STATE ZIP
Carl isle PA 17013
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
Total Credits ( A + B + C )
19.50
(1)
(2)
3,476.99
3. Interest/Penalty if applicable D. Interest
E. Penalty
Total Interest/Penalty ( D + E ) (3)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 Line 20 to request a refund (4)
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. (SA)
B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (SB)
Make Check Payable to: REGISTER OF WILLS, 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; ......................... L~ ~-~
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 de~:edent 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.
0.00
19.50
0.00
3,496.49
0.00
3,496.49
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 preparer has any knowledge.
S,GN~ONRESPONS~mL~EFORF'L'NGRETURN Roger B. Irwin Esq. DATE
__ Ao__ .......................
* Carlisle, PA 17013
SIGNATORE~R~ARERO~RT~NREP~NTATIVE IRWIN & Mc~IG~ DATE
~o;'~a~e~'~f'~';'~t~'~94 and before Janua~ 1, 1995, the tax rate imposed on the net value of transfers to or for the use o
surviving spouse is 3% [72 P.S. 9116 (a)(1.1 )
For dates of death on or after Janua~ 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 statuto~ requirements for disclosure of assets
and filing a tax return are still applicable even ~ the surviving spouse is the only beneficial.
For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twang-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 45%, except as noted in 72 P.S. 91 !6(!.2)
[72 P.S. ~ ~6(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(aX1.3)]. 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.
Copyright (c) ZO00 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00)
REV-1503 EX * (1-97)
COMMONWEALTH OF PEN N SYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE B
STOCKS & BONDS
FILE NUMBER
Evelyn A. Kelly SSf/ 176-32-2531 04/19/2003 21-03-0401
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION UNIT VALUE
OF DEATH
1 2,462.935 shares USAA Income Stock Fund 12.14 29,900.03
2 1,183.598 shares USAA Income Fund 12.43 14,712.12
I ~
TOTAL (Also enter on line 2, Recapitulation) 44,612.15
(If more space is needed, insert additional sheets of the same size)
Copyright (c) 1996 form software only CPSystems. Inc. Form REV- 1503 EX (Rev. 1-97)
EV- 1511 EX * (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Evelyn A. Kelly SS~/ 176-32-2531
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
04/19/2003
FILENUMBER
21-03-0401
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER
DESCRIPTION
FUNERAL EXPENSES:
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative(s) Ro~er B. Irwin Escl..
Social Security Number(s) / EIN Number of Personal Representative(s)
Street Address 60 West Pomfret Street
C~y Carlisle State PA
23-1438531
Zip 17013
Year(s) Commission Paid:
2004
Attorney's Fees IRWIN & McKNIGHT
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
Probate Fees
Accountant's Fees
Tax Return Preparer's Fees
Other Administrative Costs
Register of Wills
Register of Wills
filing fee
short certificates
TOTAL (Also enter on line 9, Recapitulation)
AMOUNT
2,030.00
2,200. O0
15.00
15.00
$ 4,260.00
(If more space is needed, insert additional sheets of the same size)
Copyright (c) 1996 form software only CPSystems, Inc.
Form REV-1511 EX (Rev. 1-97)
REV-1512 EX + (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Evelyn A. Kelly SS~/
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, AND LIENS
176-32-2531 04/19/2003
FILE NUMBER
21-03-0401
Include unreimbursed medical expenses.
ITEM
NUMBER DESCRIPTION AMOUNT
Andorra Radiology
PA Department of Revenue 2002 income tax due
United States Treasury - 2002 income tax due
222.85
14.58
1,481.49
TOTAL (Also enter on line 10, Recapitulation) $ 1,718.92
(If more space is needed, insert additional sheets of the same size)
Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1512 EX (Rev. 1-97)
REV-1513 EX + (9-00)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Evelyn A. Kelly SS# 176-32-2531
SCHEDULE J
BENEFICIARIES
04/19/2003
FILENUMBER
21-03-0401
NUMBER
2
II.
2
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS [include outright spousal distributions, and
transfers under Sec. 9116(a)(1.Z)]
Frances K. Fitzpatrick
339 East North Street
Carlisle, PA 17013
Thomas R. Fitzpatrick, Jr.
252 Stuart Road
Carlisle, PA 17013
Bernice Stanley
9391 Dominican Drive
Miami, FL 33189
RELATIONSHIP TO DECEDENT
Do Not List Trustee(s)
Cousin
Cousin
Friend
AMOUNT OR SHARE
OF ESTATE
1/5 remainder
1/5 remainder
1/5 remainder
TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET
(If more space is needed, insert additional sheets of the same size)
Copyright (c) 2000 form software only The Lackner Group, Inc. Form REV-1513 EX (Rev. 9-00)
The Humane Society of the US
2100 "L" Street NW
Washington, DC 20037
1/5 remainder
($7,726.64)
1/5 remainder
($7,726.65)
$ 15,453.29_
B. CHARITABLEAND GOVERNMENTALDISTRIBUTIONS
St. Johns Episcopal Church
P.O. Box 612
Carlisle, PA 17013
ENTER DOLLAR AMTS. FOR DISTRIBUTIONS SHOWN ABOVE ON LN. 15 THRU 18, AS APPROPRIATE, ON REV 1500 COVER SHEET
NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SEC. 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
USAA
ROGER B. IRWIN
IRWIN & MCKNIGHT
60 W POMFRET ST
CARLISLE PA 17013-3216
March 4, 2004
USAA # 30 74 16
Accounts 35901584431 Income Stock Fund
40901600742 - Income Fund
Dear Mr. Irwin:
USAA is committed to providing excellent service to its members.
As you requested, I am providing the following information for
the accounts of the late Evelyn A Kelly registered as follows:
EVELYN A KELLY
119 STRAYER DR
CARLISLE PA 17013-4408
The account values on April 19, 2003 were:
Share Accrued Account
Account # Shares Price Dividends Value
35901584431 2,462.935 $12.14 NA*
40901600742 1,183.598 $12.43 NA*
$29,900.03
$14,712.12
Total Value
*Fund does not accrue daily dividends.
$44,612.15
30 74 16-51072-49582-SAS.SAS45
ROGER B. IRWIN
Page 2
March 4, 2004
If you have questions, please call a member service
representative at (800) 531-8448 in San Antonio, 456-7200).
Sincerely,
Yolanda Guerra
Account Analyst
Investment Operations
30 74 16-51072-49582-SAS.SAS45