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HomeMy WebLinkAbout10-11-11IN RE: ESTATE OF ELISE M. TAYLOR LATE OF THE BOROUGH OF CARLISLE IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION NO. 21-10-0719 PETITION FOR SETTLEMENT OF A SMALL ESTATE ~~ ~a= ._,_ ;?-~? PURSUANT TO 20 Pa.C.S.A. SECTION 3102 ~ ~=~ .=:~c? - . ,-, .___ _ ~.-, _._ __ ~ .,;_~ ~. -;. -;.,: TO: THE HONORABLE JUDGES OF SAID COURT: ` ' ~ I '~ T The Petition of John L Taylor, Jr. respectfully represents that: ~ ~ "' 1. Elise M. Taylor died on May 26, 2010, a resident of the Borough of Carlisle, Cumberland County, Pennsylvania. 2. Petitioner, whose address is 760 East Louther Street, Carlisle, Pennsylvania, 17013, is the father of the Decedent, and the Administrator of the said Estate. 3. A Certificate of Grant of Letters Testamentary was issued to Petitioner by the Register of Wills of Cumberland County, Pennsylvania, on July 16, 2010. 4. Decedent's sole heir is her minor son, Noah Jaden Taylor, who remains a minor and unable to serve as personal representative of the Estate. 5. At the time of Decedent's death, the only assets of which she was seized was as follows: ASSET: VALUE: United States Savings Bond ($50.00) $31.62 United States Savings Bond ($50.00) $32.88 Cash $ 9.00 Total $73.0 6. Following Decedent's death no additional funds or resources of any nature were received by Administrator, or others to the Administrator's knowledge, to the benefit of the Decedent or the Estate. 7. The aforesaid assets, which total $73.50, are the only assets of which Decedent was seized at the time of her death or which were received to the credit of Decedent" s estate after her death. 8. Debts of the Decedent at the time of her death, and debts incurred by Decedent" s Estate after death, are as follows: (a) Internal Revenue Service $ 2085.45 Tax Year Ending December 31, 2004 (b) Internal Revenue Service $ 525.83 Tax Year Ending December 31, 2005 (c) Cumberland County Probation Office (fines & costs) $ 1302.00 (d) Carlisle Regional Medical Center $ 12.00 (e} First USA Credit Card $ 5361.25 (Collection Agency: Commonwealth Financial Systems) (f) Comcast $ 627.53 (Collection Agency: Eastern Account Systems of Connecticut Inc.) (g) Old Navy/GE Credit Card $ 539.21 (Collection Agency: NCO Financial) (h) American Express Credit Card $ 5829.56 (Collection Agency: West Asset Management Inc.) (i) Pennsylvania Turnpike Commission (fines and costs) $ 97.90 (Collection Agency: Lineberger, Groffen Blair & Sampson LLP) (j) American Education Services (A.E.S.) $1 5619.46 (k) Verizon Wireless $ 555.22 (Collection Agency: Ascension Point Recovery Services, LLC) (1) Chase Bank USA N.A. Kohl's Department Stores $ 425.41 (Collection Agency: DCM Services, LLC) (m) GE Capital Corporation Credit Card $ 568.21 (Collection Agency: ERI) (n) Dr. R Lynn Magarple $ 60.00 (o) Carlisle Police Department (fines) $ 15.00 (p) Reading Professional Services $ 340.00 (q) St. Joseph's Medical Center $ 887.00 (Collection Agency: PFS) (r) Bethel Community Ambulance $ 1426.00 (s) West Reading Radiology Associates $ 807.00 (Collection Agency: Professional Placement Service LLC) (t) District Magistrate Book (u) Victoria's Secret $ 1 ~ 18.42 (Collection Agency: Ascension Point Recovery Services, LLC) (v) Camp Hill Emergency $ 1939.00 (Collection Agency: Credit Management Control Inc.) (w) Verizon Wireless $ 279.43 (Collection Agency: Afni, Inc.) (x) Carlisle Boro Tax Account $ 5.50 (y) Cumberland Goodwill EMS $ 75.00 (Collection Agency: Consolidated Collection Service Inc.) (z) Egger Funeral Home, Inc. $ 5103.28 (aa) Griffie & Associates (Attorney's fees) $ 3000.00 (bb) Probate Fees $ 96.0 (cc) Legal Advertising (The Sentinel) $ 225.05 (dd) Legal Advertising (Cumberland Law Journal) $ 7.00 TOTAL DEBTS OF DECEDENT AND ESTATE $49,121.78 9. The indebtedness listed in paragraph 8 (z) through (dd) was paid from the separate funds of the Petitioner, the Administrator of the estate, and. from the separate funds of Decedent's Mother, Mary Brehm. 10. There are no assets available to pay the indebtedness listed in paragraph 8(a) through (y). 11. There are no additional assets from which any additional distributions can be made from the estate, nor from which additional payments can be made to any indebtedness of Decedent, as the estate debts dramatically exceed the estate assets, causing this to be an insolvent estate. 12. The creditors listed in paragraph 8(a) through 8(y), as well as any collection agencies operating on the creditors' behalf.. have been given more than two weeks' notice of the intention to file this Petition by providing them with a copy of this Petition such that those creditors who have not filed claims in this estate may file claims prior to the filing of this Petition. 13. There are no additional claimants or creditors of whom Petitioner has knowledge who have not received full compensation or notice of the intention to file this Petition. 14. Although this is an insolvent estate, a Pennsylvania Inheritance Tax Return has been filed and approved with no tax due. 15. The Notice of Inheritance Tax Appraisement, Allowance or Disallowance of Deductions and Assessment of Tax from the Pennsylvania Department of Revenue is attached hereto and incorporate herein by reference as Exhibit "A," indicating no tax is due, and the Return has been accepted by the Department. 16. Advertisement of the Estate in the Cumberland Law Journal and The Sentinel, a newspaper of general circulation in the community where the Decedent had lived, was made on July 21, July 29 and August 4, 2010, in The Sentinel and on July 30, August 6 and August 13, 2010 in the Cumberland Law Journal. 17. Neither Petitioner nor any other party has taken a Family Exemption, as it was determined there was no entitlement to a Family Exemption. 18. Due to the financial circumstances of the estate, no estate account has been opened with any financial institution. 19. As notice of the filing of this Petition has been given to all unpaid creditors and this is an insolvent estate with debts exceeding assets by over FORTY-EIGHT THOUSAND ($48,000.00) DOLLARS, it is appropriate to approve the Settlement of this Estate with no distributions to the heirs and with no additional distributions or payments to creditors on the debts set forth herein which have not previously been paid. WHEREFORE, Petitioner requests your Honorable Court to approve settlement of this estate with no disbursements to any named heirs, with payment of the indebtness as hereinbefore set forth and with nonpayment of creditors as hereinafter set forth. Respectfully submitted, . Griffie, Esquire rney for Petitioner Attorney ID#34349 GRIFFIE & ASSOCIATES 200 North Hanover Street Carlisle, PA 17013 (717)243-5551 (800)347-5552 I verify that the statements made in the foregoing document are true and correct. I understand that false statements herein are made subject to the penalties of 18 Pa.C.S. Section 4904, relating to unsworn falsification to authorities. DATE: /cs ~ i > > ` J L TAYLOR, J . Administrator NOTICE OF INHERITANCE TAX Pennsylvania ~ r~Pf1fA•I'SEIRE~fa'•k /ALLOWANCE OR DISALLOWANCE BUREAU OF INDIVIDUAL TAXES ;.~ DEPARTMENT OP REVENUE INHERITANCE TAX DIVISION - DF DEIIUCT•rO~TS AND ASSESSMENT OF TAX REV-1547 EX AFP (12 -10> PO BOX 280601 ~~~ ~;: ._ _ _~ ~.~ HARRISBURG PA 17128-0601 ,t, _ ~~ : i DATE 05-02-2011 i t J 1 .- ESTATE OF TAYLOR ELISE M DATE OF DEATH 05-26-2010 ^- r~ ~~ ~~ ' - ` FILE NUMBER 21 10-0719 _ r'~^ I ~• ~ ° `" "'•~•~ ~' COUNTY CUMBERLAND BRADLEY L GRIFFIE ~,;. `; ;J~~_.-'. ^: ;~~. ACN 101 200 N HANOVER ST APPEAL DATE: 07-0 1-2011 C A R L I S L E PA 17 013 (See reverse side under Objections Amount Remitted -~ MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS x 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALON_6 THIS LINE _ ~- R_ETA_IN LOWER POR_TIDN_ FOR YOUR RECORDS E~ REV-1547 EX AFP tI2-10) NOTICE OF INHERITANCE _ TAX APPRAISEMENT,-ALLOWANCE ____ OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE DF: TAYLOR ELISE MFILE N0 .:21 10-0719 ACN: 101 DATE: D5-02-2D11 TAX RETURN WAS: C X ) ACCEPTED AS FILED C } CHANGED APPRAISED VALUE DF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (I) .00 NOTE: To ensure proper 2. Stocks and Bonds (Schedule B) C2) .00 credit to your account, 3. Closely Held Stock/Partnership Interest (Schedule C) C3) .00 submit the upper portion of this form with your 4. Mortgages/Notes Receivable (Schedule D) C4) .DO tax Payment. 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) C5) 73.5 0 6. Jointly Owned Property (Schedule F) (6) .00 7. Trahsfers (Schedule G) C7) .00 8. Total Assets cs) - 73.5D APPROV ED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) t9) 8.4 99.83 10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) 4 0.546.95 11. Total Deductions C11) 49,046.78 12. Net Value of Tax Return C12) 48,473.28- 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) t13) .00 14. Net Value of Estate Subject to Tax (14) _ 48,973.28- NOTE: If an assessment was issued previously, reflect figures that include the total ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate 16. Amount of Line 14 taxable at Lineal/Class A rate 17. Amount of Line 14 at Sibling rate lines I4, 15 and/or 16, 17, 18 and 19 will of ALL returns assessed to date. 18. Amount of Line 14 taxable at Collateral/Class B rate 19. Principal Tax Due TAX CREDITS: c15) .00 x DO = .00 c16) . nn x 045 = . 00 C17) . nn x 12 = . 00 t1E) . DO X 15 = . 00 C19)= .OD PAYMENT DATE RECEIPT NUMBER DISCOUNT C+) INTEREST/PEN PAID C-) AMOUNT PAID TOTAL TAX PAYMENT .00 BALANCE OF TAX DUE .OD INTEREST AND PEN. .00 TOTAL DUE .OD +~ IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTEI) AS A "CREDIT" CCR), YOU MAY BE DUE FDR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIRE OF THIS FORM FOR INSTRUCTIONS. `' Exhibit A