HomeMy WebLinkAbout01-0817
CUMBERLAND
Register of Wills of ~~~ County, Pennsylvania
PETITION FOR GRANT OF LETTERS
Estate of
Clinton G. Parker
No. cJ.. 1- d 1- 8/7
also known as
,Deceased Social Security No.
233-76-5182
Petitioner(s) who is/are 18 years of age or older, apply(ies) for:
(COMPLETE 'A" OR "B" BELOW:)
o A. Probate and Grant of Letters Testamentary and aver that Petitioner(s) is/are the execute_named in the last V'Jill of the
decedent, dated and codicil(s) dated
( State relevant circumstances, e.g. renunciation, death of executor, etc.)
Except as foIlOl'/s. Decedent did not marry, was not divorced, and did not have a child born or adopted after execution of the
documents offered for probate; was not the victim of a killing and was never adjudicated incompetent:
XXI 5. Grant of LeHers of Administration
(d.b.n.c.ta.; pendente lite. durante absentia; durante minoritate)
Petitioner(s) after a proper search has/have ascertained that Decedent left no Will and was survived by the following spouse
(if any) and heirs:
Name
r;elatiollship
r:\es!dence
wife
Lot 113, 7073 Carlisle Pike
Carlisle, PA 17013
c/o Denise Sla er
Mt. Wolf, PA 17347
c 0 Brenda Stremnel
Gettysburg, PA 17325
Tanya M. Parker
Minor daughter
Clinton G. Parker, Jr. Minor son
(COMPLETE IN ALL CASES:) Attach additional sheets if necessary
Decedent was domiciled at death in CUmberland County, Pennsylvania, with his/her last family
or principal residence at Lot 113, 7073 Carlisle Pike, Carlisle, PA 17013 (Silver Spring 'IWp.)
(list street, number, and municipality)
Decedent, then
51
years of age, died August 14
,2001..-, at Hershey MeCJir.i'll rpnrpr
(Location)
Decedent at death owned property with estimated values as follows:
(If domiciled in PAl All personal property
(If not domiciled in PAl Personal property in Pennsylvania
(If not domiciled in PAl Personal property in County
Value of Real Estate in Pennsylvania
$ Less than L 000.00
$
$
$ 0 00
situated as follows:
Wherefore, Petitioner(s) respectfully request(s) the probate of the last Will and Codicil(s) presented with this Petition and the grant
of letters in the appropriate form to the undersigned:
Mrs. Susan Parker
Lot 113, 7073 Carlisle Pike
Carlis+e, PA 17013
snaceIW,IIsPetGrantlV200 1
/75 4 -/ 'J..
HI05.805 REV 9/86
This is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as
Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing.
WARNING: It is illegal to duplicate this copy by photostat or photograph.
No.
Local Registrar
Fee for this certificare, $2.00
AUG 1 6 2001
P 7588795
Date
H105_14~R.....1I91
COMMONWEALTH OF PENNSYLVANIA. DEPARTMENT OF HEALTH. VITAL RECORDS
CERTIFICATE OF DEATH
(Coroner)
TYPE/PRINT
IN
PERMANENT
BLACK lHK
DATE Of DEATH IM_. Day. _I
.. August 14, 2001
~O
RACE. American IncHn. Bla<:k, While, etc.
ISpecoIy)
1.. W).,'te
SURVIVING SPOUse
m wife, Qive maiden name)
CRV/borO.
o
~
3
238.
TIME OF DEATH DATE PRONOUNCED DEAD (Monln, DaV, Year)
... 9:27 p.m. '5. August 14, 2001
27. PART I: Entef lhe dleeun, InjulieS Of compfieations which causec:I the dHth. 00 not enler the modi of dying, SUch as cardiac 01 respiratory arrnt, ahodt 0( h41art lailur..
Lilt ontyona caUM on HCh ti.....,
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Massive head trauma
DUE 10 (OR AS A CONSEOUENCE OF):
. .
IApproximate
IlncftrYaj between
I onset and dealh
I
i
NoD
PART II:
Other signific:anI condItlont c:oneribuling 10 death, bot
no! resuling In the W\defIying cause given In PART I.
..
DUe TO (OR AS A CONSEOUENCE OF)"
DUE 10 (OR AS A. CONSEQUENCE OF):
d.
WERE AUTOPSY FINDINGS
A\ttJlABLE PRIOR TO
COMPlETtON OF CAUSE
OF DEATH?
MANNER OF DEATH
"..0
NoD
Accident
Homicide
Pending In~lion
Could not be "ermined
DATE OF INJVRY
(Month. Day, Year)
D Aug. 14, '01
D . .
o P~E OF It-tJURV. AI holM, larm, SI,eee-, l.ctoIy, office
:::""".1t1b'O"'block of Carlisle Pi
SIGNATURE AND TiTlE
TIME OF INJURY
INJURY /IJ WORK?
Halural
o
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2:25 a.m.
Y.. D ,.,lQI
DESCRIBE HOW INJURY OCCURRED.
~edestrian struck by
vehicle
Ita,',3,/1
o 31..
LICENSE N R DATE (Month. Day Year)
D 21c. 31d. August 15, 2001
NAME AND ADDRESS OF PERSON WHO COMPLETED CAUSE OF DEATH
IIljl\1l27), Type or P.Qn' .
uranam ~. Hetrick, Coroner
~ D~271 S. 28th St., Harrisburg, PA 17111
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CERTIFlER (Check only 008)
"CERTIFYING PHYSICIAN (Physician certilYing cau. 01 deaIh when anothl!r phvlllClWl has prOflOU(lCed dealtl and completed lIem 23)
Talttebe.totmyknowtedge,.athKOUrreddu.IO....UUM(...ndlnannef.. .&.tsd....................................
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"PAOHOUHCtNQ AND CERTIfYING PHYSICIAN (PhysICian boIh pronouncing death and ca#ldYing to cause 01 death)
Ta the besI of.... know1Mp. dNth occur,.., at the UIN, dat.. and paac., encl dw to the CltUN(a) lIncl mM,..r a. alIi..d.. . . . . . . . . .
"MEDICAL EllAllINERICORONER
On the..elI of exemlndon .ndlOIInn.U....on.In my~. d..th OCcur" at lhe time, date. ,nd piece. and due to the ctIUH(a) and
m.IV'lIf....llted.............................. ..............,........................... ...........................
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CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Name of Decedent:
Clinton G. Parker
Date of Death:
08-14-01
No.
2001-00817
TO THE REGISTER:
I certify that notice of beneficial interest required by Rule 5.6(a) of the Orphans'
Court Rules was served on or mailed to the following beneficiaries of the above
captioned Estate on September 13, 2001.
NAME ADDRESS
Mrs. Susan Parker Lot 113
7073 Carlisle Pike
Carlisle PA 17013
Ms. Tanya M. Parker c/o Ms. Denise Sleeger
245 Abbey Drive
Mt. Wolf PA 17347
Mr. Clinton G. Parker, Jr. 4280 Emmittsburg Road
Fairfield PA 17320
Notice has now been given to all persons entitled thereto under Rule 5.6(a).
DATE: September 13, 2001
FRANKEL, BARE & ASSOCIATES
1 4 West King Street
P.O. Box 1389
York, PA 17405-1389
(717) 854-3836
FRANKEL, STAMBAUGH & ASSOCIATES
STEVEN DONAlD ST AMB,t,UGH
A PROFESSIONAl CORPORATION
Attorneys and Counsellors at Law
14 West King Street
P.O. Box 1389
York. Pennsylvania 17405-1389
BRANCH LOCA liONS
S1B'HEN MICHAa FRANKEl
GlAARO E. RICKAROS.
27 CENTER SQUARE
NaY OXFORD. PA 17350
717-824-7821
TItOMAS JOSEPH MANGAN, JR.
COUNSEl.
THE FACTORY CENlEI
3~41 FORREST AVE., SUITE 203
SHREWSBURY. PA 17381
717-235-7691
111-854-3836
209 HELLAM STREET
WRJGHTSVUE. PA 17388
717-252-0170
.Certlfled !;Iv" T,loI """ocate ""
Nellonollloerd 01 TrIeI """_.
A P...-.oyIvonlo Sup<_ Court
Accr_ Agency
AOORESS All CORRESPONDENCE
TO VORl( OFFICE
September 16, 2004
Ms. Glenda Farner Strasbaugh
Clerk of the Orphans' Court
Cumberland County Court House
One Courthouse Square
Carlisle, P A 17013
RE: Clinton G. Parker Estate
No. 21-2001-0817
Dear Ms. Strasbaugh:
Please find enclosed Status Report in the above captioned Estate. Kindly note that Mark David
Frankel is no longer practicing law and I have taken over the cases he formerly handled. This report was
inadvertently missed. Please accept our apologies for our tardiness in sending this form.
Very truly yours,
-:-
GERlsg
Ene.
STATUS REPORT UNDER RULE 6.12
Name of Decedent: Clinton G. Parker
Date of Death: August 14, 2001
Will No.: Admin. No.: 21-2001-0817
Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the
following with respect to completion of the administration of the above-captioned estate:
1. State whether administration of the estate is complete:
Yes EJ No 0
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 No 00
DC
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c. Did the personal representative state an account info~aJ.1y to the parties
in interest? Yes B No 0 . t8
N
c. Copies of receipts, releases, joinders and approval of formiPor
informal accounts may be filed with the Clerk of the OrphliilB' Court
and may be attached to this report.::~:'. ~
Date: 9/16/04 ,1/t;t~d ~ ~A-JAAS j
"""Signature /
b. The separate Orphans' Court No. (if any) for the personal representative's
account is:
Girard E. Rickards, E~quire
Name
14 W. King St.
York, PA 17405-1389
Address
(717) 854-3836
Telephone No.
Capacity: 0 Personal Represem~~ve
~ Counsel for perso'11a'trepresentative
.
v
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPARTMENT 280601
HARRISBURG, PA 17128-0601
Telephone
12/5/2001
717 -783 -0972
Mark David Frankel, Esquire
Frankel, Bare & Associates
PO Box 1389
York, PA 17405-1389
Re: Estate of Clinton G Parker
File Number 2101-0817
Court Number-Cumberland-2001-00817
Dear Mr. Frankel:
The Department of Revenue received the petition filed on behalf of the above-
referenced Estate.
According to the Petition, the 52 year old decedent died as a result of
a motor vehicle accident. Decedent is survived by the decedent's spouse,
Susan Parker and two minor children from a prior relationship..
Pursuant to the Supreme Court of Pennsylvania, damages recoverable
under a survival action include those for future earnings. Kiser v. Schulte,
538 Pa. 219, 648 A.2d 1 (1994). This is supported by the Commonwealth Court.
Roberts v. Dungan, 574 A.2d 1193 (Cmwlth. Ct. 1990). A portion of the
settlement proceeds of this action therefore must be allocated to the
survival action. A present value calculation of Mr. Clinton's future wages
shows a present value of over $ 200,000.00 gross. Assuming that 75% these
wages are attributable to the decedent's spouse and children, would leave a
25% portion belonging to the decedent. That value is $ 50,000.00. Also, the
letter from the estate attorney states that the decedent was transported via
ambulance to Hershey Medical Center with severe injuries. This remark must
impact the allocation by acknowledging some pain and suffering occurred prior
to the decedent's death. Therefore, the Department proposes a increase in
the gross survival action portion of the allocation from $ 20,000.00 to $
30,000.00.
Please be advised that based upon these facts and for inheritance tax
purposes only, this Department would not object to the allocation of the
gross proceeds of this action, $ 70,000.00 to the wrongful death claim and $
30,000.00 to the survival claim. Proceeds of a survival action are an asset
included in the decedent's estate and are subject to the imposition of
Pennsylvania inheritance tax. 42 Pa.C.S.A. ~8302, 72 P.S. ~~9106, 9107.
Mark David Frankel, Esquire
Estate of Clinton G Parker
I trust that this letter is a sufficient representation of the
Department's position on this matter. Please contact me if you or the Court
has any questions or requires anything additional from this Bureau. Finally,
the approval of this allocation is limited to this estate and does not
reflect the position that the Department may take in any other proposed
distribution of proceeds of a wrongful death / survival action.
Sincerely,
cc: Cumberland County Clerk of courts~
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\ BUREAU OF INDIVIDUAL TAXES
~ INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG, PA 17128-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
MARK DAVID FRANKEL ESQ
FRANKEL ET AL
PO BOX 1389
YORK PA 17405
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
10-14-2002
PARKER
08-14-2001
21 01-0817
CUMBERLAND
101
_
REY-15~7 EX AFP lDl-DZl
CLINTON
G
Allount Rellitted
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
REV=is"4-j-i3f-AFP--foY:02Y-NO'Tici--OF-YtiHiifiTAifcE-'TAx-jrpPRAIsii'-ENT~--ALlowAiiCE-(fR-----------------
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF PARKER CLINTON G FILE NO. 21 01-0817 ACN 101 DATE 10-14-2002
TAX RETURN WAS: (X) ACCEPTED AS FILED
) CHANGED
I~ an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will
re~lect ~igures that include the total o~ ALL returns assessed to date.
ASSESSMENT OF TAX:
15. Allount of Line 14 at Spousal rate (15)
16. Allount of Line 14 taxable at Lineal/Class A rate (16)
17. Allount of Line 14 at Sibling rate (17)
18. Allount of Line 14 taxable at Collateral/Class B rate (18)
19. Principal Tax Due
TAX CREDITS:
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Stock/Partnership Interest (Schedule C)
4. Mortgages/Notes Receivable (Schedule D)
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E)
6. ~ointly Owned Property (Schedule F)
7. Transfers (Schedule G)
8. Total Assets
(1)
(2)
(3)
(4)
(5)
(6)
(7)
.00
.00
.00
.00
31,868.07
.00
.00
(8)
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adll. Costs/Misc. Expenses (Schedule H)
10. Debts/Mortgage Liabilities/Liens (Schedule I)
11. Total Deductions
12. Net Value of Tax Return
13. Charitable/Governllental Bequestsj Non-elected 9113 Trusts (Schedule ~)
14. Net Value of Estate Subject to Tax
(9)
(10)
21,342.13
10.838.29
(11)
(12)
(13)
(14)
NOTE:
.00
.00
.00
.00
X 00 =
X 045 =
X 12 =
X 15 =
NOTE: To insure proper
credit to your account,
subllit the upper portion
of this forll with your
tax paYllent.
31,868.07
32.180 42
312.35-
.00
312.35-
(19)=
.00
.00
.00
.00
.00
n___.. . l+J AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
TOTAL TAX CREDIT .00
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
· IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
STATUS REPORT UNDER RULE 6.12
0;
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Name of Decedent:
Parker, Clinton G.
Date of Death:
AUGUST 14, 2001
Will No.:
Admin. No.: 2001-00817
Pursuant to Rule 6.12 ofthe Supreme Court Orphans' Court Rules, I report the
following with respect to completion of the administration of the above-captioned estate:
1. State whether administration of the estate is complete:
Yes 0 No kl
2. If the answer is No, state when the personal representative reasonably believes
that the administration will be complete: approximately 6 months.
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 No 0
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? Yes 0 No 0
c. Copies of receipts, releases, joinders and approval of formal or
informal accounts may be filed with the Clerk of the hans' Court
and may be attached to this report.
Date: ~ - if- t' .3
r., ~\
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Name Mark David Frankel, Esq.
14 W. King St., PO Box 1389
York, PA 17405-1389
Address
717-854-3836
Telephone No.
Capacity: 0 Personal Representative
~ Counsel for personal representative
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, '., ..' ,.c",. . '. Delivery is desired.
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80 that we ClIft _rn the card to you.
. Attach thI8 CIrd to the back of the mallplece,
or on the ~ Iflilpace permits.
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III PARKER SUSAN
II 7073 CARLISLE PIKE,
I CARLISLE PA 17013
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SEP 0 i 2004 ~
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In Re: Estate of Clinton G. Parker
Late of Silver Spring Township
ORPHANS' COURT DIVISION
COURTOFCONUMONPLEASOF
CUMBERLAND COUNTY
PENNSYLVANIA
Estate No.: 2001-0817
NO. 21-2001-0817
NOTICE OF FAILURE TO FILE STATUS REPORT AND REQUEST TO CONDUCT A
HEARING PURSUANT TO RULE 6.12, SUPREME COURT ORPHANS' COURT RULE
Personal Representative: Susan Parker
Counsel for Personal Representative: Mark David Frankel
Date of Decedent's Death: 08/14/2001
Date of Delinquency Notice: 09/10/04
The undersigned, Glenda Farner-Strasbaugh, Clerk of Orphans' Court, in accordance
with Rule 6.12, Supreme Court Orphans' Court Rules, hereby notifies the Orphans' Court
Division, Court of Common Pleas of Cumberland County, that neither the above named personal
representative nor the above named counsel for the personal representative have filed with the
Register of Wills or Clerk of the Orphans' Court his, her or its Status Report required by Rule
6.12, Supreme Court Orphans' Court Rule and that the requisite notice, pursuant to Rule 6.12,
Supreme Court Orphans' Court Rules, was given by the Clerk of the Orphans' Court on April 30,
2004, and that the ten (10) day notice to file the Status Report has expired. Accordingly, in
accordance with Rule 6.12 the Court is hereby notified of such delinquency and the undersigned
requests that a Court conduct a hearing to determine whether sanctions should be imposed upon
the delinquent personal representative or counsel for the delinquent personal representative.
Date: 09110/04
~~~
Glenda Farner Strasbaugh
Clerk of the Orphans' Court
Distribution:
Personal Representative
Counsel for Personal Representative
Estate File
~ i'J..\ ~OOLf-1 q~3() AM
A hearing is scheduled for at in Courtroom No.3. If the Status Report is filed prior to
the hearing date, the hearing will automatically be cancelled.
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See Reverse for Instructions
.. COmplete items 1, 2, and 3 Also campI.
., 4 if Restricted Delivery is desired.
. PrInt your name and address on the revarl&
JC)that we can return the card to you.
. Attach this card to the back of trle rTIailf~
or on the front if space permits.
FRANKEL
14 v.JEST
J? 0 BOX
YORK PA
MARK DAVID
KING STREET
1389
17405-::'38:)
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JRD/June 30, 1992/17858
SEP 0 1 2004 r
In Re: Estate of Clinton G. Parker
Late of Silver Spring Township
ORPHANS' COURT DIVISION
COURTOFCO~ONPLEASOF
CUMBERLAND COUNTY
PENNSYLVANIA
Estate No.: 2001-0817
NO. 21-2001-0817
NOTICE OF FAILURE TO FILE STATUS REPORT AND REQUEST TO CONDUCT A
HEARING PURSUANT TO RULE 6.12, SUPREME COURT ORPHANS' COURT RULE
Personal Representative: Susan Parker
Counsel for Personal Representative: Mark David Frankel
Date of Decedent's Death: 08/14/2001
Date of Delinquency Notice: 09/10/04
The undersigned, Glenda Farner-Strasbaugh, Clerk of Orphans' Court, in accordance
with Rule 6.12, Supreme Court Orphans' Court Rules, hereby notifies the Orphans' Court
Division, Court of Common Pleas of Cumberland County, that neither the above named personal
representative nor the above named counsel for the personal representative have filed with the
Register of Wills or Clerk of the Orphans' Court his, her or its Status Report required by Rule
6.12, Supreme Court Orphans' Court Rule and that the requisite notice, pursuant to Rule 6.12,
Supreme Court Orphans' Court Rules, was given by the Clerk of the Orphans' Court on April 30,
2004, and that the ten (10) day notice to file the Status Report has expired. Accordingly, in
accordance with Rule 6.12 the Court is hereby notified of such delinquency and the undersigned
requests that a Court conduct a hearing to determine whether sanctions should be imposed upon
the delinquent personal representative or counsel for the delinquent personal representative. .
Date: 09/1 0/04
~~~
Glenda Farner Strasbaugh
Clerk of the Orphans' Court
Distribution:
Personal Representative
Counsel for Personal Representative
Estate File
.~J~\~ootfJ q:36 AM
A hearing is scheduled for at in Courtroom No.3. Ifthe Status Report is filed prior to
the hearing date, the hearing will automatically be cancelled. "',
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~~, .,(,l ft;, "-' f'
FRANKEL. CUNNINGHAM. STAMBAUGH
t3 ASSOCIATES
MARK DAVID FRANKEL
DARRYL WESLEY CUNNINGHAM
STEVEN DONALD STAMBAUGH
STEPHEN MICHAEL FRANKEL
A PROFESSIONAL CORPORATION
BRANCH LOCATIONS
27 CENTER SQUARE
NEW OXFORD, PA. 17350
717/624-7621
~~~~~
14 WEST KING STREET
THE F"ACTORY CENTER
39-41 FORREST AVE., SUITE 203
SHREWSBURY, PA. 17361
717/235-7591
P. O. BOX 1389
THOMAS JOSEPH MANGAN, JR.
COUNSEL
YORK, PENNSYLVANIA 17405-1389
209 H ELLAM STREET
WRIGHTSV1L.L.E, FA. 17368
717/252-0170
717/854-3836
ADDRESS ALL CORRESPONDENCE
TO YORK OFFICE
September 3, 2002
ATTN: Cheryl
Register of Wills
Cumberland County Courthouse
One Courthouse Square
Carlisle PA 17013-3387
RE: Estate of Clinton G. Parker
No. 21-01-00817
Dear Cheryl:
Enclosed is the original and two copies of the Pennsylvania Inheritance Tax Return
pertaining to the above referenced estate. Please time stamp one of the copies and
return it to us in the enclosed envelope.
Also enclosed is our check number 31268 in the amount of $10.00 for the spousal
filing fee for the return.
If you have any questions, please contact me.
Very truly yours,
FRANKEL, CUNNINGHAM, STAMBAUGH
& ASSOCIAT
fl!t2J;{;~CU~~
Mark David Frankel, Esquire r
MDF/cjn
Encs.
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'*~' " COMMONWEALTH OF
.' , PENNSYLVANIA
- '.~.' ' ...) .~ DEPARTMENT OF REVENUE
. DEPT 280601
. HARRISBURG, PA 17128-0601
PX . _
INHERITANCE TAX RETURN
RESIDENT DECEDENT
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DECEDENTS NAME (LAST, FIRST. AND MIDDLE IN:-:-IAL)
Parker, Clinton G.
DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH IMM-DD-YEAR)
08-14-2001 11-24-1949
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST. FIRST. AND MIDDLE INITIAL)
Parker, Susan
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KJ 1. Original Return
D 4. Limited Estate
D 6. Decedent Died Testate (Anach copy 0' W,I!!
KJ 9. Litigation Proceeds Received
D 2. Supplemental Return
D 4a. Future Interest Compromise (date of death aher 12.12-82)
D 7. Decedent Maintained a Living Trust (Attach copy of'ru5t!
D 10. Spousal Poverty Credit (date of death between 12.31-91 and 1.1-951
-=.~ ~: ;- ; ': ' f.. l r..) ~ =
6
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FILE NUMBER
L .L - .Jl.. L lL -D. ..a.- L l
COUNTY CODE YEAR NUMBER
SOCIAL SECURITY NUMBER
233
- 76
5182
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
D 3. Remainder Return ioate of dea:- enor to 12.',3-82)
D 5. Federal Estate Tax Return Required
8. Total Number of Safe Deposit Boxes
D 11. Election to tax under Sec. 9113(A) (Attaer Seh 0)
to-
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THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
NAME COMPLETE MAILING ADDRESS
Mark David Frankel, Esq. 14 West King Street
FIRM NAME (I' Applicab,ei PO Box 1389
York, PA 17405-1389
TELEPHONE NUMBER
717-854-3836
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
n 0.00
(2) 0.00
(3) 0.00
(4) 0.00
(5) 31.868.07
(6) 0.00
(7) 0.00
3. Closely Held Corporation, Partnership or Sole-Proprietorship
4. Mortgages & Notes Receivable (Schedule D)
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5. Cash, Bank Deposits & Miscellaneous Persona! Property
(Schedule E)
6. Jointly Owned Property (Schedule F)
D Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Pro~ate Property
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H)
(9) 21 , 342 . 13
(10) 10,838.29
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I)
11. Total Deductions (total Lines 9 & 10)
12 Net Value of Estate (Line 8 minus Line 11)
13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been
made (Schedule J)
14. Net Value Subject to Tax (Line 12 minus Line 13)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
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15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116 (a)(1.2)
xc011- (15)
x 042- (16)
x .12 (17)
x .15 (18)
(19)
:s
16. Amount of Line 14 taxable at lineal rate
17. Amount of Line 14 taxable at sibling rate
18. Amount of Line 14 taxable at collateral rate
19 Tax Due
20. [J
.
> > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < <
OFF!C:AL USe c5~~-C?------
(8)
31,868.07
(11)
(12)
(13)
32,237.42
(312.35)
0.00
(14)
(312.35)
0.00
0.00
0.00
0.00
o 00
.
n\._~.:.:nO. :i.L'iJ
~.:~;.y
'J:.~';';-
COMMO":W!J"I~t< Of P["'N~YIW8;A.
INHnl'~NCI ,~X H1UHI
HSIP[t." OICIOINT
SCHEDULE E
CASH, B.ANK DEPOSITS AND
MISCELLANEOUS
PERSONAL PROPERTY
"
Parker, Clinton G.
Plf'c~e Prj/)l or Type
FilE NUMBER
21-01-00817
ESi,t..iE OF
1""11 ,,''';:>Hly joinliy..,w"..: wi,;' ,h. R;~h, "I S...,yjy",.hi? IT...." h. ci":,,..c' "" Sch.c'...:. f)
liEM I
NUMBER DESCRlFiiON
VALUE AT
DAiE OF DEATH
1.
Savings account
$368.07
2.
Settlement proceeds from Encompass Insurance. Settlement
check was received on October 31, 2001. Proceeds are
allocated 70% wrongful death and 30% survival action as
approved by the Department of Revenue. See attached
letter dated 12/05/2001
30,000.00
3.
1984 Volvo
1,500.00
,.
":'.
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("""ocl. 0:.";"'01 P.,. x
TOTAL (Aho enler on line 5, i\eccpjjl.>lc~joT1) liS 31 868 07
, .
..
11" )!-.t'f~i i! r."ic~r 'FCCt iJ flt~e,.e'.J
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f ! \ ~:..'-. ~ !). I~ t t: ,
fht.iE OF
JjEM
NUMBER
~
,....
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C.
1.
2.
,
1..
5.
6.
7.
8.
PI~c~e Prirol or Type
FilE tWMEER
I ?1-01-00e17
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6
gravesi te I
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(O,..........o~'....'r"L.:~.-: Of H""h'~'!":V"L.""';'("
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~I~I:J!"" :JIO?r..T
SCHEDULE H
FUI\'ER~l EXPENSES,
ADMINISTRATIVE COSTS AND
/ldSCElLAl\'EOUS EXPENSES
Parker,
!
Clinton G.
DESCRIPTION
i FUf1ercl Expenses:
1.
2.
3.
Mt. Rose Cemetery - York, PA - Lot and gravestone
Mt. Rose Cemetery - York, PA - Opening and closing
John W. Keefer Funeral HOme - York, PA - Services
Adr:"'.jrlistjc~i\'e Ccs1s: ~
',.
;::~:c~c) ;.e;:::e:e~,:c::\e ((:7.:7,:::'('! Susan Parker
~:::c:cl ~H~r',:>, ~..'~:H d ;e:::,:1 ~e:;'f:f',~:':\'::
'~'::~ CC'7.~.:!!;c~.~ ;=::= 2002
.":"":::ey =ee! Frankel, Cunningham, Stambaugh & Associates
.. ., - .
~ ::: ;";"J. :;' :,. ~ ;7; ~: : C :"'1
Cc:~c:.~
- '" . .
".€:C~lC;"".~~. =
;..dc'''t:~~ cf C:c;:-;--.C:",1 C~ :'t:€:'~~"~'! d€:c:h
S',~€€:1 )...r;'='..'t~5
G,>,
~'.:'e
2';:: (ce':
r~c:c;e ~E-€!
Register of Wills
I
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1.'-'I:He 110 r,e ows Ex pe roH~:
hdvertise Estate: The CUmberland Law Journal
r The Sentenial
~nvestigation costs: Kenneth L. Grossman
~lice photographs: Silver Spring '[\,/p. Police
hotocopy expense:
S Next Day Air
Hershey Medical Center: medical records
ABCD of CUmberland Co.: Lien sea:r;-ch
iOTAL (Aho er,~er en ji:-.e 9, i\eccpi1wlc1io:'l)
~
(Jf mere ~Fece is roue'ed, ir.Hrl odc'i1iol"l01 sheels of some si:e.)
AMOUNT
2,645.00
745.00
4,363.00
1,500.00
11,500.00
42.00
75.00
90.59
182.00
30.00
20.00
10.38
8.48
100.68
30.00
I
IS 21,342.13
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SCHEDULE I
D E :3 T 5 C F DEe E D E t~ T I
fv'1 C K j GAG EllA ElL I TIE S A t~ D LI E t~ S
Plecte Prir,l or Type
FI LE ~,UI,I,cE II
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t...~I11~...N~! ~...) ~!~i..'~""
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ESiJ..iE OF
PPlrkpr, C] inton G.
?1-nl-QOB17
IiEM
NUMSER
DESCl\ I Pi I C ~
J..MOUNT
1.
,
I
I
!Silver Spring Ambulance
I
I ..
2. iHershey Medlcal Center
,
$
330.00
10,000.00
3. I G. H. Harris Associates, Tnc.
Delinquent school per capita taxes fram 2000
229.40
4. Tax Claim Bureau of CUmberland Co.
Tax lien: Account # 39-19-'1625-008
278.89
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iOiJ..L 1,:.I.c f~'er c~ li~e iD, ~fCc;::ih')C~;O~)
I S
: 10.838.29
(H ,';,C"f !.=:;(f :! '''f-fC'e-C'. ;.-:~ft~ C~'C',::;C;";C.' ~hf-e~! of !C!":"Jf J::E.)
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SCHEDULE J
BENEfICIARIES
ESTATE OF
FILE t.JUMErR
liEM
t-.'UMEER
Parket, Clinton G.
I
I rU,ME t../'.'D t..~:H~S CF EEt\'EFiClAn
21-01-00817
r. ELt.. TIOt.JSHIP
I
I t..MOUt-iT CR
SHA;::E OF ESit..7E
I
I
I 50%
!
A. ic).c::le E.f:"C;~lf!"~:
I
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,
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~on
\nu.nor)
25%
1.
Susan Parker
Lot 113
7073 Carlisle pike
Carlisle, PA 17013
wife
2.
Clinton G. Parker, Jr
4280 Eillmittsburg Road
Fairfield PA 17320
3.
Tanya M. Parker
c/o Denise Sleeger
245 Abbey Drive
Mt. Wolf, PA 17347
daughter
(minor)
25%
); :.I\~
I" U,It',: E R
I
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I
.< ~ !tJ: t.. ~.< D to.:: r. E ~ S C F =: ,',\': ~ ; c ;.!.. r. ~.
t...'.'ICU~li CR
5H,l.,~E CF E~i.!..~E
C~.C:;'C;;!f C".r:: Gc't:c.. p"
: t : ;... f: = ~ ~ :
TOTAL CI-:ARITAHE AND GCVER~!".ENiAl ~E'"'L:t"-IS "1,,, o"'or,,~ J' ... . 1 ' }
.. \....II. ...... v....... .', .1 lr'le J':, ".e'e?;~I..1 C~IOf'1
(Ii m c r~ ,- - a : s ~ '-" , .. , J L
or" . ,(f'ere, I1"'.Sf'r'1 C'CCI~ICr:C snrf1s ef sc:me 5i:~)
!$
I
lo,
1-,- ~
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPARTMENT 280601
HARRISBURG, PA 17128-0601
Telephone
12/5/2001
717-783-0972
Mark David Frankel, Esquire
Frankel, Bare & Associates
PO Box 1389
York, PA 17405-1389
Re: Estate of Clinton G Parker
File Nunwer 2101-0817
Court Number-Cumberland-2001-00817
Dear Mr. Frankel:
The Department of Revenue received the petition filed on behalf of the above-
referenced Estate.
According to the Petition, the 52 year old decedent died as a result of
a motor vehicle accident. Decedent is survived by the decedent's spouse,
Susan Parker and two minor children from a prior relationship..
Pursuant to the Supreme Court of Pennsylvania, damages recoverable
under a survival action include those for future earnings. Kiser v. Schulte,
538 Pa. 219, 648 A.2d 1 (1994). This is supported by the Commonwealth Court.
Roberts v. Dungan, 574 A.2d 1193 (Cmwlth. Ct. 1990). A portion of the
settlement proceeds of this action therefore must be allocated to the
survival action. A present value calculation of Mr. Clinton's future wages
shows a present value of over $ 200,000.00 gross. Assuming that 75% these
wages are attributable to the decedent's spouse and children, would leave a
25% portion belonging to the decedent. That value is $ 50,000.00. Also, the
letter from the estate attorney states that the decedent was transported via
ambulance to Hershey Medical Center with severe injuries. This remark must
impact the allocation by acknowledging some pain and suffering occurred prior
to the decedent's death. Therefore, the Department proposes a increase in
the gross survival actiun portion of the allcca~icu f~c~ $ :0,802.02 to ~
30,000.00.
Please be advised that based upon these facts and for inheritance tax
purposes only, this Department would not object to the allocation of the
gross proceeds of this action, $ 70,000.00 to the wrongful death claim and $
30,000.00 to the survival claim. Proceeds of a survival action are an asset
included in the decedent's estate and are subject to the imposition of
Pennsylvania inheritance tax. 42 Pa.C.S.A. ~8302, 72 P.S. ~~9106, 9107.
P ~^._.".=-:-~-1
r t .. ~_ - ,
. .. _: ~ ~. __ __ 1
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, 0 r,fii\l :
DEe ..:.~.;.
\
\
\....- .-.--
--.- ._--
Mark David Frankel, Esquire
Estate of Clinton G Parker
I trust that this letter is a sufficient representation of the
Department's position on this matter. Please contact me if you or the Court
-'--:~ -' - .,.....,
~: ...... ...... , ., ~ ,
l.~Q;;J Cl....I.J.;j I..:1l,..o.c.;..;,..........\.,.,I......O;;; '-".... ..'-'-;1.......................... .........~.J -.-....-.::J -------- ----~_..- ---
the approval of this allocation is limited to this estate and does not
reflect the position that the Department may take in any other proposed
distribution of proceeds of a wrongful death I survival action.
Paul Dibert
Inheritance Tax Division
Bureau of Individual Taxes
cc: cumberland County Clerk of Courts
"---". ..~' "":~_',:": ;_..~1 'J'< ,"":,,,,-.~. .
JRD/June30,1992/17858 ~EP 0 i 200~ ~
In Re: Estate of Clinton G. Parker : ORPHANS' COURT DIVISION
Late of Silver Spring Township : COURT OF COMMON PLEAS OF
: CUMBERLAND COUNTY
Estate No.: 2001-0817 : PENNSYLVANIA
:
: NO. 21-2001-0817
NOTICE OF FAILURE TO FILE STATUS REPORT AND REQUEST TO CONDUCT A
HEARING PURSUANT TO RULE 6.12, SUPREME COURT ORPHANS' COURT RULE
Personal Representative: Susan Parker
Counsel for Personal Representative: Mark David Frankel
Date of Decedent's Death: 08/14/2001
Date of Delinquency Notice: 09/10/04
The undersigned, Glenda Famer-Strasbaugh, Clerk of Orphans' Court, in accordance
with Rule 6.12, Supreme Court Orphans' Court Rules, hereby notifies the Orphans' Court
Division, Court of Common Pleas of Cumberland County, that neither the above named personal
representative nor the above named counsel for the personal representative have filed with the
Register of Wills or Clerk of the Orphans' Court his, her or its Status Report required by Rule
6.12, Supreme Court Orphans' Court Rule and that the requisite notice, pursuant to Rule 6.12,
Supreme Court Orphans' Court Rules, was given by the Clerk of the Orphans' Court on April 30,
2004, and that the ten (10) day notice to file the Status Report has expired. Accordingly, in
accordance with Rule 6.12 the Court is hereby notified of such delinquency and the undersigned
requests that a Court conduct a hearing to determine whether sanctions should be imposed upon
the delinquent personal representative or counsel for the delinquent personal representative.
Date: 09/10/04
Glenda Famer Strasbaugh
Clerk of the Orphans' Court
Distribution: Personal Representative
Counsel for Personal Representative
Estate File
A hearing is scheduled for at in Courtroom No. 3. If the Status Report is filed prior to
the hearing date, the hearing will automatically be cancelled.
George
STATUS REPORT UNDER RULE 6.1 ?.
Name of Decedent: Clinton G. Parker
Date of Death: August 14, 2001
WillNo.: Admin. No.: 21-2001-0817
Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the
following with respect to completion of the administration of the above-captioned estate:
1. State whether administration of the estate is complete:
Yes iX~ 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 _ 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 parti:~S
in interest? Yes ~r~ No [-'] ; m
c. Copies of receipts, releases, joinders and approval.o£forma~or
informal accounts may be filed with the Clerk of the Orphai~' Court
and may be attached to this report. ~
Date: 9/16/04 .,.y~/4_~J-~ (~.-/-'C~/~~/
"Si~ature
G±rard ~.o Riokards,
Name
14 Iq. King St.
York, PA 17405-1389
Address
(717) 854-3836
Telephone No.
Capacity: ['-] Personal Representative
[] Counsel for personal representative