HomeMy WebLinkAbout02-0451
PETITION FOR PROBATE and GRANT OF LETTERS
No. 2 I - 0 2 - t..J 5 I
To:
Estate of CARL D . FARNER
also known as
Register of Wills for the
I Deceased. County of Cumberland in the
Social Security No. 204-01-5120 Commonwealth of Pennsylvania
The petition of the undersigned respectfully represents that:
Your petitioner(s), who is/are 18 years of age or older an the ex.e.cut rix
in the last will of the above decedent, dated December 14, ;WUl
and codicil(s) dated None
named
,1i~_
(state relevant circumstances, e.g. renunciation, death of executor, etc.)
Decendent was domiciled at death in Cumberland CountYl Pennsylvania, with
h is last family or principal residence at 2 Mount Rock Road, Newv~lle, PA 17241:
West Pennsboro Township.
(list street, number and muncipality)
Decendent, then 87 years of age, died April 22
at West Pennsboro Township, Cumberland County, Pennsylvania
Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted
after execution of the will offered for probate; was not the victim of a killing and was never adjudicated
incompetent: None
Decendent at death owned property with estimated values as follows:
(If domiciled in Pa.) All personal property
(If not domiciled in Pa.) Personal property in Pennsylvania
(If not domiciled in Pa.)' Personal property in County
Value of real estate in Pennsylvania
situated as follows: West Pennsboro Township, Cumberland
,ft 2002 ,
Unestimated
$
$
$
$ Unestimated
Coun~y, Pennsylvania
WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s)
presented herewith and the grant of letters testamentary
(testamentary; administration c.I.a.; administration d.b.n.c.l.a.)
theron.
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Cher 1 Farner Donovan
305 Bu11's Head Road
Newville. PA 17241
OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA 1- ss
COUNTY OF CUMBERLAND j
The petitioncr(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 represen-
tative(s) of the above decedent petitioner(s) will well and truly administer the state according to law.
~tI'J
Farner Donovan ~.
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Sworn to or affirmed and subscribed {
before me this 3rd day of
Ma? ~ 2002
'IJ~~/~/M .a._~~~ .?
Y J Reglst r
II -102. - 2-
LAST WILL AND TESTAMENT
21-0;2.-~5,
I, CARL D. FARNER, of the Township of West Pennsboro, County of Cumberland, and
Commonwealth of Pennsylvania, being of sound and disposing mind, memory and
understanding, do make, publish and declare this as and for my Last Will and Testament, hereby
revoking and making void all former wills and codicils by me at anytime heretofore made.
FIRST. I order and direct that all my just debts and funeral expenses be paid by my
Executrix or Executor, as the case may be, hereinafter named, as soon as conveniently may be
done after my decease.
SECOND. I give and bequeath the sum ofTen Thousand ($10,000.00) dollars unto a
Catholic Church to be selected by my Executrix or Executor, as the case may be, hereinafter
named. to be used for the conduct of masses for me.
THIRD. I give and bequeath my gold and diamond (2 karat) ring unto my friend, namely,
KENNETH DUNBAR, of Biglerville, Pennsylvania, absolutely, ifhe survives me.
FOURTH. I give, devise and bequeath all the rest, residue and remainder of my Estate,
real, personal and mixed, whatsoever and wheresoever situated, unto my niece, namely,
CHER YL FARNER DONOVAN, absolutely and in fee simple, if she survives me.
FIFTH. Ifmy said niece, CHERYL FARNER DONOVAN, does not survive me, then
and in that event, I give, devise and bequeath all the rest, residue and remainder of my Estate,
real, personal and mixed, whatsoever and wheresoever situated, in equal shares unto the children
of Cheryl Farner Donovan, namely, LOGAN PATRICK DONOVAN and WADE ROSS
DONOV AN, share and share alike, absolutely and in fee simple, but under and subject to the
protective trust provisions of Item Sixth hereinbelow in the event that both of said beneficiaries
have not attained the age of twenty-three (23) years at the time of distribution of said estate.
SIXTH. If both beneficiaries named under Item Third hereinabove have not attained the
lure of twentv-three (21) vears at the time of distribution of mv Estate. I order and direct that the
,)
three (23) years, at which time said trust shall be terminated and the net proceeds thereof be paid
over in equal shares to the beneficiaries absolutely and in fee simple.
I authorize and empower my said Trustee to invest the assets of said trust in any
reasonable manner and not be limited or restricted to so-called "legal" or statutory investments
for fiduciaries.
I designate the trust hereunder to be a spend-thrift trust. The beneficiaries shall have no
right to invade, pledge, assign or otherwise dispose of the assets of said trust (including income)
nor shall any creditor of a beneficiary have any right to seize, levy or execute upon said assets by
reason of any pledge, assignment, or other transfer, voluntarily or involuntarily, made by either
of said beneficiaries.
I further authorize and empower my said Trustee to use, consume, expend and apply
from time to time such amounts of principal and income of and from said trust which in the
exercise of its sole discretion shall be determined to be reasonable and necessary for the
beneficiaries' education. The term "education" shall be construed and interpreted to mean college
or other post-high school training which is intended to improve the beneficiaries' productivity as
adults or enhance the quality of their lives. In considering what is reasonable and necessary, my
said Trustee shall take into consideration the primary responsibility of the beneficiaries'
surviving parent to provide such education. It is my will and intention that the
foregoing discretionary provision for education be supplementary to the parent's primary
responsibility.
LASTL Y. I nominate, constitute and appoint my niece, namely, CHERYL FARNER
DONOV AN, to be the Executrix of this, my Last Will and Testament, but if for any reason she
should fail to qualify as such Executrix or cease so to serve, then and in that event, I nominate,
constitute and appoint her husband, namely, RONALD E. DONOVAN, to be the Executor
hereof, each and both to serve without bond or other security as a condition of qualification
seal to this my Last Will and Testament, which consists of three (3) typewritten pages to each of
which I have affixed my signature this
) 1 ~day of December, A.D., Two Thousand
One (2001).
~P#~
CARL D. FARNER
(SEAL)
The preceding instrument, consisting of this and two (2) other typewritten pages, each
identified by the signature of the Testator, was on the date thereof signed, sealed, published and
declared by CARL D. FARNER, the Testator therein named, as and for his Last Will and
Testament, in the presence of us, who, at his request,' his presence and in the presence of each
other, have subscribed our names as witnesses her o.
(j. (j ~
COMMONWEALTH OF PENNSYL V ANISd - ,
SS.
COUNTY OF CUMBERLAND
)
We, CARL D. FARNER, RICHARD C. SNELBAKER and JANE 1. COONEY, the
Testator and the witnesses, respectively, whose names are signed to the attached or foregoing
instrument, being first duly sworn, do hereby declare to the undersigned authority that the
Testator signed and executed the instrument as his Last Will and Testament and that he had
signed willingly, and that he executed it as his free and voluntary act for the purposes therein
expressed, and that each of the witnesses, in the presence and hearing ofthe Testator, signed the
Will as a witness and that to the best of his or her knowledge, the Testator was at that time
eighteen years of age or older, of sound mind and under no constraint or undue influence.
~ AP' ?t?~
Testator
~~
~wQess~
Subscribed, sworn to and acknowledged before me by CARL D. FARNER, the Testator, and
subscribed and sworn to before me by RICHARD C. SNELBAKER and JANE 1. COONEY, the
oJ _ __ . ___
ESTATE NO. 21-02-0451
FIRST AND FINAL ACCOUNT AND STATEMENT OF PROPOSED
DISTRIBUTION OF AND BY CHERYL FARNER DONOVAN, EXECUTRIX
OF THE ESTATE AND UNDER THE LAST WILL AND TESTAMENT
OF CARL D. FARNER, DECEASED, LATE OF WEST PENNSBORO
TOWNSHIP, CUMBERLAND COUNTY, PENNSYLVANIA
Cheryl Farner Donovan, Executrix as aforesaid and Accountant herein,
avers as follows:
DATE OF DECEDENT'S DEATH:
DATE LETTERS TESTAMENTARY ISSUED:
April 22, 2002
May 8, 2002
DATES EXECUTOR'S NOTICE ADVERTISED:
Cumberland Law Journal
The Sentinel
May 17, 24, 31, 2002
May 13, 20, 27, 2002
FIRST AND FINAL ACCOUNT
PERSONALTY - PRINCIPAL ACCOUNT
DEBITS
he Accountant charges herself with the receipt of the Decedent's personalty,
goods and chattels as set forth in her inventory heretofore filed in the amount of:
he Accountant claims the following additional receipts:
1. State Farm Mutual Insurance, Co., property damage claim which occurred after
decedent's death on April 25, 2002
2. Com cast Cable, refund on cable services
3. Sprint, refund on phone service
4. Nationwide Mutual Insurance Co., refund on auto insurance policy
5. Commonwealth of PA, refund on Inheritance Tax
TOTAL, PERSONALTY, PRINCIPAL ACCOUNT, DEBITS:
PERSONALTY - PRINCIPAL ACCOUNT
CREDITS
LAW OFFICES
SNELEIAKER.
BRENNEMAN
& SF'ARE
he Accountant claims credit for the payment of the following items from
Decedent's Personalty Account:
1. Farmers National Bank, check printing fee
2. John Hockensmith, repairs property damage to stone pier on April 25, 2002
3. Kathleen Heckman, meals on wheels
Mountz Jewelers, ring appraisal
5. Sprint, phone service
6. J.H.S. Enterprises, tombstone restoration
7. FCHL Awning Co. Inc., repair awnings
8. Cheryl Donovan, reimbursement for following expenses paid from personal funds:
a. R&W Equipment, fix mower
b. Nationwide Insurance, premium due on auto policy
c. Sprint, phone bill
d. PPL, electric bill
e. Nationwide Insurance, premium for Homeowners insurance
f. Com cast, cable TV bill
9. Harland checks, printing fee for estate checks
Page 1
205.28
303.75
35.65
73.57
634.50
12.69
$ 352,487.19
2,257.50
1.25
2.97
125.60
124.92
$ 354,999.43
$
12.20
1,760.UO
72.00
75.00
95.64
285.00
13.25
1,265.44
11.60
10. Register of Wills, Agent, estimated payment on Inheritance Tax
11. Coon's Garage, inspection on Buick
12. Nationwide Mutual Insurance Co., auto insurance premium
13. Egger Funeral Home, funeral services
14. Keller Brothers, oil change on Buick
15. AAA, truck tags
16. Commonwealth of PA, registration for Buick
17. Commonwealth of PA, registration for truck
18. James Gringrich Memorials, tombstone inscription
19. Coon's Garage, inspection and repairs on truck
20. Highlands Tire Service, new tires for buick
21. Keller Brothers, inspection on Buick
22. Commonwealth of PA, registration for Buick
23. Register of Wills, filing fee for Inheritance Tax Return
24. Register of Wills, Agent, Inheritance Tax
25. Register of Wills, additional probate fee
Items to be paid subsequent to confirmation of Final Accounting:
26. Snelbaker, Brenneman & Spare, P.C., attorney services
27. Snelbaker, Brenneman & Spare, P.C., costs advanced
a. Register of Wills, probate fee
b. Cumberland Law Journal, advertising Executor's notice
c. The Sentinel, advertising Executor's notice
28. Reserve for filing fees, accounting, etc.
TOTAL, PERSONALTY, PRINCIPAL ACCOUNT, CREDITS:
258.00
75.00
97.07
PERSONALTY - INCOME ACCOUNT
DEBITS
The Accountant charges herself with the receipt of the following
Income from the investment of Personalty Principal:
1. Farmers National Bank, checking account #22-019-1, interest
2. Franklin Investments, dividends
3. Dreyfus Premier State Municipal Bond Fund, dividends
4. Putman Investments, dividends
5. Farmers National Bank, Certificates of Deposit, interest
6. Agway, Inc., dividends
7. Adams County National Bank, estate checking account, interest
TOTAL, PERSONALTY, INCOME ACCOUNT, DEBITS:
PERSONALTY - INCOME ACCOUNT
CREDITS
The Accountant claims credit for the payment of the following items
from the Personalty Principal Account:
1. Howard's Accounting, final individual income tax returns
TOTAL, PERSONALTY, INCOME ACCOUNT, CREDITS:
LAW OFFICES
SNELl3AKER.
BRENI'JEMAN
& SPARE
Page 2
70,000.00
31.80
320.75
6,683.49
28.57
30.00
28.50
103.50
130.00
48.34
306.55
42.93
36.00
15.00
12,913.01
175.00
7,500.00
430.07
5,000.00
$ 107,413.64
$ 54.07
3,213.75
4,625.14
836.44
3,090.41
1.50
1,129.78
$ 12,951.09
$
$
150.00
150.00
REAL ESTATE - PRINCIPAL ACCOUNT
DEBITS
The Accountant charges herself with the receipt of Decedent's
Real Estate as set forth in her Inventory heretofore filed in the
amount of:
TOTAL, REAL ESTATE, PRINCIPAL ACCOUNT, DEBITS:
$ 250,000.00
$ 250,000.00
REAL ESTATE - PRINCIPAL ACCOUNT
CREDITS
The Accountant claims credit for the payment of the following
items from Real Estate Principal Account:
1. Kough's Oil Service, heating oil
2. PPL, electric service
3. David Frombaugh, mowing services
4. Newville Water & Sewer Authority, water & sewer service
5. Donald Stevens, real estate appraisal
6. Deborah Piper, real estate taxes
7. Hoover's Plumbing & Heating, clean furance
8. Pifer's Roofing, new window
9. Allstate Insurance, homeowners insurance premium
10. Pifer's Roofing, materials and labor to repair barn roof
TOTAL, REAL ESTATE, PRINCIPAL ACCOUNT, CREDITS:
$ 1,373.81
954.83
1,233.00
762.49
350.00
1,859.36
163.04
275.00
1,026.00
6,120.00
$ 14,117.53
REAL ESTATE - INCOME ACCOUNT
DEBITS
The Accountant charges herself with the receipt of the
income from the investment of Real Estate Principal Account:
1. Farm rent for land from July 2002 - July 2003
TOTAL, REAL ESTATE, INCOME ACCOUNT, DEBITS:
$
$
2,000.00
2,000.00
REAL ESTATE - INCOME ACCOUNT
CREDITS
The Accountant claims credit for the payment of the following items
From the Real Estate Income Account:
TOTAL, REAL ESTATE, INCOME ACCOUNT, CREDITS:
$ NONE
$ NONE
LAW OFFICES
SNELl3AKER.
BRENNEMAN
& SPARE
Page 3
PERSONALTY'
PRINCIPAL ACCOUNT:
Debits
Credits
Balance
INCOME ACCOUNT:
Debits
Credits
Balance
TOTAL PERSONALTY
REAL ESTATE'
PRINCIPAL ACCOUNT:
Debits
Credits
Balance
INCOME ACCOUNT:
Debits
Credits
Balance
TOTAL REAL ESTATE:
TOTAL FOR DISTRIBUTION'
LAW OFFICES
SNELBAKER.
BRENNEMAN
& SPARE
RECAPITULATION
Page 4
$ 354,999.43
$ 107,413.64
$ 12,951.09
$ 150.00
$ 250,000.00
$ 14,117.53
$ 2,000.00
$ NONE
$247,585.79
$ 12,801.09
$235,882.47
$ 2,000.00
$ 260,386.88
$ 237,882.47
$ 498,269.35
COMMONWEALTH OF PENNSYL VANIA
COUNTY OF CUMBERLAND
55.
)
Cheryl Farner Donovan, being duly sworn according to law deposes and
says: that she is the Executrix of the Estate and under the Last Will and
Testament of Carl D. Farner, Deceased; that she is the Accountant herein;
that the foregoing is a true and complete accounting of her administration of
said Estate; that the attached list or schedule [*] contains the names,
addresses and amounts due unpaid creditors who have given proper notice
of their claims; that the attached list or schedule [**] contains the names and
addresses of all persons interested in the distribution of said Estate; and that
the facts set forth herein are true and correct to the best of her knowledge,
information and belief.
c~o=,
Sworn to and subscribed before
me this &"h day of 'J\..\. \~
~C\ndA~ K rlc~
2003.
Notarial Seal I
S8ndra K. Showers, Notary Public
~~~22,~1
. Pl1m\~t~ !\.~"'~ nf ~",.;
LAW OFFICES
SNELBAKER.
BRENNEMAN
& SPARE
Page 5
LAW OFFICES
SNELE:AKEP
BRENNEMAN
& SF'ARE
*
UNPAID CREDITORS:
** PERSONS INTERESTED IN DISTRIBUTION OF ESTATE:
1 . St. Patrick Catholic Church
140 East Pomfret Street
Carlisle, PA 17013
2. Estate of Kenneth M. Dunbar
C/O Kenneth E. Dunbar, Executor
3924 Liberty Point
Midlothian, Virginia 23112
3. Cheryl Farner Donovan
305 Bulls Head Road.
Newville, PA 17241
Page 6
NONE
STATEMENT OF PROPOSED DISTRIBUTION
Cheryl Farner Donovan, Executrix and Accountant herein, proposes to
distribute the balance of the Estate of Carl D. Farner, Deceased, to wit:
$498,269.35 in accordance with the Last Will and Testament of said Decedent
as follows:
1 . St. Patrick Catholic Church
Bequest per Item Second of Will $ 10,000.00
2. Estate of Kenneth M. Dunbar
Gold and Diamond 2 karat ring, bequest per Item Third of Will 3,000.00
3. Cheryl Farner Donovan
100% of Residue as per Item Fourth of Will
a. Advance Distributions 44,400.00
b. Forest Oil Corp, 24 shares commn stock, received in kind 742.56
c. Agway, Inc., 1 share common stock, received in kind 25.00
d. Janey Montgomery Scott Investment Account, received in kind 58,843.27
e. Dreyfus Premier State Municipal Bond Fund, received in kind 71,764.00
f. Putman Investments, 2,317 shares, received in kind 20,320.09
g. Household goods, received in kind 8,765.00
h. 2000 GMC Sierra SLE K1500 4X4 Truck, received in kind 17,000.00
I. 1997 Buick Park Avenue Sedan, received in kind 9,000.00
j. Real Estate located at 2 Mount Rock Road, Newville, PA, received in kind 250,000.00
k. Cash 4,409.43
TOTAL DISTRIBUTION: $ 498,269.35
LAW OFFICES
SNELBAKER.
BRENNEMAN
& SPARE
Page 7
COMMONWEALTH OF PENNSYLVANIA
55.
COUNTY OF CUMBERLAND
Cheryl Farner Donovan, being duly sworn according to law, deposes and
says that the facts set forth in the foregoing Statement of Proposed Distribution
are true and correct to the best of her knowledge, information and belief.
~)y
Sworn to and subscribed before me
this <t?+h day of -:fullt 2003.
~CM~ .;<~s.hCb~)
NOtari8I Seat
Sandra K. Showel3. Notary Pt.dc
MadlanIcsbUrg ~ 9IJmbEH18I1d CcuItY
.' My Comml88ioTl ExpIres Nov. 22, 2003
'~'~,~"'r" pp":''1:~~rh~'.'H:~~ ft_Mrd:-a~ "',.~,
LAW OF;t:"ICES
SNEL8!\KER.
BRENNEMAN
& SPARE
Page 8
,,..
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,
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Name of Decedent: Carl D. Farner, Deceased
Date of Death: April 22, 2002
No. 2002-00451 P A No. 2102-0451
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 or
about May 9, 2002:
Name
Address
St. Patrick Catholic Church
140 East Pomfret Street
Carlisle, P A 17013
Kenneth Dunbar
18 Franklin Street
Box 237
Biglerville, P A 17307
Cheryl Farner Donovan
305 Bulls Head Road
Newville, P A 17241
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except: NONE.
Date: May 9,2002
ar . Snelbaker, Esquire
Snelbaker, Brenneman & Spare, P.C.
44 West Main Street
P.O. Box 318
Mechanicsburg, P A 17055-0318
(717) 697-8528
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 1712B-0601
REV-1162 EX(11-96)
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
PHILIP SPARE
44 WEST MAIN STREET
MECHANICSBURG, PA 17055
-------- fold
ESTATE INFORMATION: SSN: 204-01-51 20
FILE NUMBER: 2102-0451
DECEDENT NAME: FARNER CARL 0
DA TE OF PAYMENT: 07/15/2002
POSTMARK DATE: 0010010000
COUNTY: CUMBERLAND
DATE OF DEATH: 04/22/2002
NO. CD 001409
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 I $70,000.00
I
I
I
I
I
I
I
I
TOTAL AMOUNT PAID:
$70,000.00
REMARKS: CHERYL FARNER DONAVAN
CHECK#107
SEAL
INITIALS: SK
RECEIVED BY:
REGISTER OF WILLS
MARY C. LEWIS
REGISTER OF WILLS
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1162 EX! 11-96)
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
SNELBAKER RICHARD C ESQUIRE
44 W MAIN STREET
MECHANICSBURG, PA 17055
_____.n fold
ESTATE INFORMATION: SSN: 204-01-5120
FILE NUMBER: 2102-0451
DECEDENT NAME: FARNER CARL D
DATE OF PAYMENT: 02/25/2003
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 04/22/2002
NO. CD 002216
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 I $12,913.01
I
I
I
I
I
I
I
I
TOTAL AMOUNT PAID:
$12,913.01
REMARKS: CHERYL FARNER DOVOV AN
C/O RICHARD C SNELBAKER ESQ
CHECK#154
SEI!I,L
INITIALS: SK
RECEIVED BY:
REGISTER OF WILLS
DONNA M. OTTO
DEPUTY REGISTER OF WILLS
r .
REV-I500EX(&OOI
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128.0601
/7-&,)-,;<,
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
OFFIOJlt USE ONLY
/
ILE NUMBER
21
2002 _045L __
Y&\R NUMBER
COUN1Y CODE:
CECECENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
~ Farner, Carl D
~ CIA TE OF DEATH (M M-OO- YEAR) 00. TE OF BIRTH (MM-OD- YEAR)
UJ 04/22/2002 12/29/14
U
W (IF APPUO\RE) SURVJVJNG SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
o
SOCIAL SEaJRITY NUMBER
204-01-5120
THS RETURN MUST BE FILED IN DUPL.ICATE WITH THE
REGISTER OF WILLS
SOCIAL SEOJRITY NU MBER
W
I-
x:!ct)
u"'"
w"-g
X~..J
O"-m
!11
[Xl 1
D4
[Xl 6
D9
limited Estate
Original Return
o 2. Supplemental Return 0 3. Remainder Return (date of death pliorto 12_13-82)
D 48. Future Interest Compromise ldate of death 1I1'ter 12-12-821 D 5. Federal Es1ate Tax Return Required
o 7. Decedent Maintained a Living Trust (Attach copy 01 Trust) ~ 8, Total Number of Safe Deposit Boxes
o 10. Spousal POIertyCredit (dll~ ord~lth between 1~_~1.91 i1nd 1.1.95) D 11 Election to tax under See 9113(A)(A1llchScI10l
Decedent Died Testate (Attach cOPy of Will)
litigation Proceeds Received
>-
z
l!l
z
2
<II
i
8
THIS SECTION MUST BE COMPLETE\), ALL CORRESPONDENCE ANtI CONFIDENTIAL TAX INFORMATIOIII SHOULD BE DIRECTED TO:
NA ME OOMPLETE MAILING ADDRESS
Richard C. Snelbaker
FIRM NAME (If Applicable)
Snelbaker, Brenneman & Spare, P.C.
T8.EPHONE NUMBER
44 West Main Street
Mechanicsburg, PA 17055
717-697-8528
Real Estate (Schedule A) (1)
2 stocks and Bonds (Schedule B) (2)
3 Closely Held Corporation, PartnershiP or Sale-Proprietorship (3)
4 Mortgages & Notes Receivable (Schedule 0) (4)
5 Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E) (5)
Z 6 JOintly Owned Property (Schedule F) (6)
0 D Separate Billing Requested
~
:5 7 Inter-VivQS Transfers & Miscellaneous Non-Probate Property (7)
E (&::heduleG or l)
ll. 8 Total Gross Assets (total Lines 1-7)
<(
U
W 9 Funeral Expenses & Administrative Costs (Schedule H) (9)
cr
10 Debts of Decedent, Mottgage liabilities, & liens ISdledl.lle I) (10)
11 Total Deductions (total Lines 9 & 10)
250,000.oa
767.56
0.00
0.00
351,719.63
0.00
OFFICIAL USE ONLY
0.00
602,487.19
(8)
15,980.16
420.32
(13)
16,400.48
586,086.71
10,000.00
(11)
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)
(12)
14 Net Value Subiect to Tax (line 12 minus line 13)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPliCABlE RATES
15 Amount of Line 14 taxable at the spoosaltax 0.00
Z rate, or transfers under See 9116 (a)(1.2)
0 0.00
;:: 16 Amount of Line 14 taxable at lineal rate
..
I-
:> 17 Amount of Line 14 taxable at Sibling rate 0.00
0..
:E
0 576,086.71
0 18 Amount of line 14 taxable at collateral rate
><
.. 19 Ta;ll; Oue
I-
(14)
576,086.71
(19)
0.00
0.00
0.00
86,413.01
86,413.01
X.OO_(15)
x04~(16)
x 12
(17)
x 15
(18)
2D
og
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
> > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < <
2W46451000
l
Decedent's Complete Address:
;:) ,REt: I ADCRESS
2 Mount Rock Road
West Pennsboro Twp.,
CITY
Newville
STA,E
PA
ZIP
17241
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1)
86,413.01
0.00
70,000.00
3,500.00
3. Interest/Penalty jf applicable
D. Interest
E. Penalty
Total Credits (A + B + C) (2)
73,500.00
0.00
0.00
Total Interest/Penalty (0 + E) (3)
0.00
4 If Line 2 is greater than Line 1 + Une 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)
12,913.01
A. Enter the interest on the tax due
(SA)
0.00
B. Enter the total of Line 5 + 5A.
(5B)
12 ,913.01
AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and:
a. retain the use or income of the property transferred;. . . . . . . . . . . . . . . 0
b. retain the right to designate who shall use the property transferred or its income;. D
c. retain a reversionary interest; or .. . . . . . . . . . . . . . . . . . . . . . . D
d. receive the promise for life of either payments, benefits or care? . . . . . . . . . D
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? . . . . . . . . . . . . . . . . . . . . . . . . . . " 0
3. Did decedent own an -in trust for" or payable upon death bank account or security at his or her death? 0
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? , . . . . . . . . . . . . . . . . . . . . . . . . . . . _ . " 0 [Z]
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES. YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
Yes
No
00
00
00
[X]
rKI
rKI
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DATE .
d/~/O.q
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A R 54 We ~n Street P.O. Box 318
Mechanicsburg, PA 17055
For dates of death on or atter July 1, 1994 and before January'. '995. the tax rate fITIposed on the net value d transfers to or fortMe use of the $urvlVlng spouse IS 3%
{72 P_S_g9916 (a) (11) (\)1.
ror dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse IS 0% en P 5 S 9116 (a) (1 1) (II))
The statute does not exempt a transfer to a surviving spouse tram lax, and the statutory reQuirements for disclosure of assets and filing a tax return are stili applicable even It
the surviving spouse IS the only beneficlary_
For elates 01 death on or after July 1, 2000
;~e tax rate Imposed on the net value of transfers from a deceased c~lid twenty-one years of age or younger at aear!': to cr for ;l'1e use of a nalUra! parer.! an adoptive oarent
or a stecoarent oltne child 1$ 0% !72 P S 99116(:;1)(1 2l]
-;~e tax rale Imposed on me nel value of transfers 10 or for the use oi the oecE!Qent's lineal Dene!IClaTleS IS 4 5% except as nOlea In r::. ~ s 89 i 15(: 2) [i: ? 5 S 9; 16{.3!l1;j
The tax rate Imposed on the net vaiue of transfeB to or for ttle use of the deceoenl's SJOJJngs IS 12% (72 P S :s 91 ~ 6(a)(1 .3;J A Slbllr',g tS elefineo_ unCIer Sec:lon 9~02_ as an
~;':I\i'Cual wno haS.31 least one parent In common with the deceaent. wnemer en 01000 or aaoot:cn .~
~W.16.1li 1.000
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REV-1502EX + (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE A
REAL ESTATE
ESTATE OF
Farner, Carl D
FILE NUMBER
21-2002-0451
All real property owned solely or as a tenant In conmon must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged
between a willing buyer and a willing seller, neither being compelled 10 buy or sell, both having reasonable knO'-Medge of the relevant facts Real property which is jolntly-owned wtth
I1ght cI survivorship must be disclosed on Schedule F.
ITEM
NUMBER
1.
DESCRIPTION
VALUE AT OATE
OF DEATH
250,000.00
Property known and numbered as 2 Mount Rock Road, West
Pennsboro Township, Cumberland County, Newville, PA 17241,
appraised value (copy attached)
2W46952000
TOTAL (Also enter on line 1, Recapitulation)
(If more space is needed, insert additional sheets of the same size)
$
250.000.00
r
Diversified Appraisal SeNices
Real Estate Appraisers and ConsuRants
35 East High Street
Carlisle, PA 17013-3052
(717) 249-2758
FAX (717) 258-4701
APPRAISAL REPORT UPDATE
June 24, 2002
TO: The Estate of Carl D. Farner
FM: Larry E. Foote
On January 14, 2000, I appraised the property situated at 2 Mount Rock Road, West Pennsboro
Township, Cumberland County, Pennsylvania. The indicated fair market value of the subject property at
that time was $250,000. This property is enrolled in the Act 319 (Clean and Green) Program, which limits
the property's use to agricultural purposes.
I have reviewed the data contained in the above referenced appraisal report, as well as other recent
appraisal reports of similar sized properties. No changes have been made to the subject property since it
was previously appraised and, due to economic conditions, property values have remained relatively
unchanged. Therefore, I have determined that the indicated fair market value has not changed since the
previous appraisal report, and that the fair market value of the subject property, as of April 22, 2002 is
$250,000.
Should you have any questions concerning this matter, please feel free to give me a call.
. Sincerely, .
~u;~~
~~F;;;-v ~
Certifi~ General Appraiser
GA-OOOOI4-L
LEF:sc
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APPRAISAL REPORT
OF
A 95-ACRE FARM
LOCATED AT
2 MOUNT ROCK ROAD
NEWVILLE, PENNSYLVANIA
PREPARED FOR
CARL D. FARNER
AS OF
JANUARY 14, 2000
BY
LARRY.E. FOOTE
DIVERSIFIED APPRAISAL SERVICES
35 EAST HIGH STREET, SUITE 101
CARLISLE, PENNSYLVANIA
17013
(717) 249-27.58
I
APPRAISAL CERTIFICATE
I hereby certify that upon application for valuation by:
CARL D. FARNER
the undersigned personally inspected the following described
property:
All those two certain tracts of land situate in West
Pennsboro Township, CUmberland County, Pennsylvania, bounded
and described as follows:
TRACT NO.1: Beginning at a point in the Mt. Rock Road
at line of lands of Andrew McElwain; thence South 77 degrees
West along the line of lands of M.L. Elliott 338 feet 9 inches
to a point on line of lands formerly of David Russell,
deceased; thence by the same South 30 degrees East 118 feet 8
inches to a point; thence by the same, South 10 degrees East
44 feet 8 inches to a point; thence by the same South 75
degrees West 33 feet 9 inches to a point; thence South 26
degrees 15 minutes East 88 feet 6 inches to a point; thence by
lands of the Newville Water Company South 00 degrees 15
minutes East 218 feet to a point; thence North 68 degrees East
54 feet to a point; thence South 24 degrees East 145 feet 8
inches to a point; thence South 61 degrees West 101 feet 7
inches to a willow; thence South 22 degrees 15 inches East 323
feet 10 inches to a point; thence South 56 degrees East 100
feet; thence South 27 degrees 30 minutes West 82 feet to a
stone; thence North 56 degrees West 75 feet to a stone; thence
South 63 degrees 30 minutes West 300 feet to a point on the
Big Spring; thence by the same North 80 degrees West 300 feet
to a point; thence South 88 degrees 30 minutes West 150 feet
to a point; thence South 13 degrees West 260 feet to a point
on the line of lands of Albert Clouse; thence by the same and
along the State Road leading from the Walnut Bottom Road to
Newville, South 31 degrees, East 1,523 feet to a point on the
right of way of the Pennsylvania Railroad; thence by the same
South 85 degrees 39 minutes East 1,388 feet to a point on said
right of way; thence by same North 86 degrees 49 minutes East
1,626 feet 7 inches to an iron stake; thence by lands of
McCachran, North 36 degrees 15 minutes West 917 feet to a
hickory tree; thence by lands of Andrew McElwain South 67
degrees 30 minutes West 384 feet to a stake; thence by the
same South 72 degrees 15 minutes West 421 feet to a stake;
thence by the same North 33 degrees West 1,658 feet 3 inches
to a point in the Mt. Rock Road; thence by the same North 84
degrees 45 minutes West 396 feet to a stake; thence by the
same North 22 degrees 15 minutes West 24 feet five inches to a
point, the place of beginning. Containing 105 acres and 62
perches.
2
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Together with the right to a two inch flow of water from
the cool spring, being the right reserved in the deed of the
heirs of J.A. Laughlin, deceased, to the Newville Water
Company, dated July 3, 1896 and recorded in Deed Book P,
Volume 5, Page 10l.
Subject nevertheless to the conditions and building
restrictions of record.
TRACT NO.2: Beginning at an iron pin in the public road
by lands formerly of Jennie R. Martin; thence by same, South
54 1/2 degrees West 5.8 perches to a willow tree; thence by
lands of the Newville Water Company, North 29 degrees West 2.8
perches to a post; thence by the same, North 7 1/2 degrees
West 6.8 perches to a willow tree; thence by land of Jennie R.
Martin North 61 3/4 degrees East 3.3 perches to an iron pin in
a public road; thence along said road South 30 degrees East
8.8 perches to an iron pin, the place of beginning.
Containing 42.2 perches.
Less, however, sales of outparcels of record, leaving a
remaining tract of land consisting of approximately 95 acres.
To the best of my knowledge and belief the statements
contained in this report are true and correct, and that
neither the employment to make this appraisal nor the
compensation is contingent upon the value reported, and that
in my opinion the Market Value as of January 14, 2000 is:
TWO HUNDRED AND FIFTY THOUSAND DOLLARS
$250,000
The property was appraised as a whole, subject to the
contingent and limitihg conditions outlined herein.
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Larry E. Foote
Certified General Appraiser
GA-000014-L
NOTE: This property
Green) program, which
cultural purposes.
is enrolled
limits the
in the Act 319 (Clean and
property's use to agri-
3
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PURPOSE OF THE APPRAISAL
The purpose of this appraisal is to estimate the Market
Value of the subject property as of January 14, 2000.
Market Value, as defined by the courts, is the most
probable price estimated in terms of money which a property
will bring if exposed for sale in the open market, allowing a
reasonable time finding a purchaser who buys with knowledge of
all the uses to which it is adapted and for which it is
capable of being used.
Frequently, it is referred to as the price at which a
willing seller would sell and a willing buyer would buy,
neither being under abnormal pressure.
HIGHEST AND BEST USE
Highest and Best Use is defined by the Appraisal
TerminolOgy and Handbook, published by the Appraisal
Institute, as "the most profitable likely use to which a
property can be put". The opinion of such use may be based on
the highest and most profitable continuous use to which the
property is adapted and needed, or likely to be in demand, in
the reasonable near future.
However, elements affecting value that depend upon events
or a combination of occurrences which, while within the realm
of possibility, are not fairly shown to be reasonably
probable, should be excluded from consideration. Also, if the
intended use is dependent on an uncertain act of another
person, the intention cannot be considered.
Based on
neighborhood,
of the subject
the above definition and after seeing the site,
and area, it is my opinion that the present use
is its Highest and Best Use.
4
A
,
SITE DATA
ADDRESS: 2 Mount Rock Road
TOWNSHIP: West pennsboro
COUNTY: Cumberland
STATE: Pennsylvania
LOT SIZE: Approximately 95 acres
SEWERS: Public utility
WATER: Public utility
ELECTRICITY: PP&L
LANDSCAPING: Typical for the area, with a sodded lawn,
trees, and shrubs.
DETRIMENTAL INFLUENCES
None. Pride of ownership is evident throughout the
neighborhood.
DESCRIPTION OF IMPROVEMENTS
GENERAL DESCRIPTION: One and one-half story detached single-
family dwelling containing approximately 1,750 square feet of
gross living area, with a detached two-car garage, stone bank
barn, silo, corn crib and other farm buildings.
CONDITION: Exterior: Good
Interior: Good
ROOMS:
First Floor:
Living room, kitchen, dining room,
den, laundry room and one-half bath-
room.
Two bedrooms and a full bathroom.
Full, semi-finished.
Second Floor:
Basement:
EXTERIOR:
Foundation:
Walls:
Sash:
Gutters:
Roof:
Concrete block.
Stone.
Vinyl-clad thermopanes.
Steel and aluminum, painted.
Asphalt shingles and metal.
5
INTERIOR, PRINCIPAL ROOMS:
Flooring:
Walls:
Ceilings:
Trim:
Hardwood and carpet.
Plaster.
Plaster.
Wood, painted.
KITCHEN:
Cabinets:
Counters:
Walls:
Flooring:
Sink:
Metal, painted.
Formica.
Plaster, painted.
Carpet.
Double-bowl, stainless steel.
BATHROOM:
Flooring: Ceramic tile blocks.
Walls: Ceramic tile and painted plaster.
Bathtub: Built-in, with shower.
Lavatory: Vanity.
Water closet: Two-piece.
Medicine cabinet: Built-in.
CONSTRUCTION:
Joists:
Beams :
Columns:
Plumbing:
Wood.
Wood.
Steel.
Iron and copper.
HEATING:
Steam, oil-fired.
HOT WATER: Electric, 50-gallon.
ELECTRIC: Circuit. breaker system, 200-ampere.
OTHER: There is a stone fireplace in the living room and
there is an enclosed porch attached to the end of the house.
GENERAL CONDITION: The improvements are considered to be in
good condition on the interior and on the exterior.
6
THE COST APPROACH
The Cost Approach to value is based. on the principle of
substitution, which proposes thatc?n informed buyer will pay
no more than the cost of providing a substitute property with
similar utility;
In estimating the cost of providing a substitute, the
following functions are completed. The cost of the
improvements, as if new, is estimated. Loss of value due to
physical deterioration, functional obsolescence and external
depreciation, if applicable, is deducted to represent the cost
of a substitute depreciated. The land and the value of
depreciated site improvements is added to obtain a value
indication of the real estate.
The cost new of the
information from Marshall
local area and verified with
improvements was
Valuation Service,
local contractors.
estimated using
adjusted to the
Dwelling: 1,750 sq. ft. @ $53.38 =
Basement: 924 sq. ft. @ $16.18 =
Porches, patios, etc.:
Fireplace:
Garage: 480 sq. ft. @ $18.45 =
Barn and farm buildings:
Total Estimated Cost New:
Depreciation:
Depreciated Cost of Improvements:
Site Improvements "as is":
Estimated Site Value:
Indicated Value by Cost Approach:
Rounded to:
7
$ 93,415
14,950
4,940
2,500
8,856
114.430
239,099
-59.775
179,324
5,000
142.500
$326,824
$327,000
SALES COMPARISON APPROACH
In arriving at this conclusion of the value of the
subject property, the appraiser made a survey of properties
that have sold in the area of the subject property.
Consideration was given and adjustments were made on each
comparable sale as to time of sale, size, location, as well as
all other factors that might affect value. A resume of some
of the sales considered by the appraiser is as follows:
SALE NO.1
Location:
Date of Sale:
Sale Price:
Land Size:
Buildings:
Unit Price:
SALE NO.2
Location:
Date of Sale:
Sale Price:
Land Size:
Buildings:
Unit Price:
SALE NO.3
Location:
Date of Sale:
Sale Price:
Land Size:
Buildings:
Unit Price:
1395 Walnut Bottom Road, Penn Township
September 8, 1997.
$217,500
79.31 acres
2,432 sq. ft. frame house, garage, stable
and poultry building.
$2,742 per acre
260 McCullough Road, Southampton Township
April 9, 1996.
$300,000
125.5 acres
2,460 sq. ft. brick house, garage and stor-
age building.
$2,390 per acre
2722 Ritner Highway, Dickinson Township
September 4, 1996.
$170,000
79.55 acres
1,835 sq. ft. frame house, garage, barn and
storage buildings.
$2,137 per acre
The appraiser, in addition to the sales listed, also
considered several additional sales in arriving at his final
opinion of value. After making all of the necessary
adjustments, it is the appraiser's considered opinion that the
indicated value of the subject property by the Sales
Comparison Approach is $250,000.
8
{
SALES, ADJUS'l'MBNTS
The appraiser has analyzed comparable sales and has
developed dollar adjustments, reflecting market reaction to
those items of significant variation between the'subject and
comparable properties. If a significant item in the
comparable property is superior to, or more favorable than the
subject property, a minus (-) adjustment is made, thus
reducing the indicated value of the subject; if a significant
item in the comparable is inferior to, or less favorable than
the subject property, a plus (+) adjustment is made, thus
increasing the indicated value of the subject.
SALE #1 SALE #2 SALE #3
Sale Price 217,500 300,000 170,000
Time +13,100 +33,000 +15,300
Land Size +23,500 -45,800 +23,200
Wet areas +10,900
Dwelling Size -20,500 -21,300 -2,600
Dwelling Construction +10,000 +10,000
Farm Buildings +20,000 +30,000
Condition of Buildings +34.000
Net Adjustment +57.000 -4.100 +79.900
Indicated Value: 274,500 295,900 249,900
9
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CORRELATION
Correlation may be defined as lithe bringing together of
parts in a proper relationship." The parts of this appraisal
report are the following approaches to value your appraiser
used:
Value Indicated by Cost Approach
Value Indicated by Sales Comparison Approach
$327,000
$250,000
These approaches are representative of the market value
of the subject property. I have carefully reexamined each
step in each method, and I believe the conclusions accurately
reflect the attitude of typical pur7hasers of this type
property in this neighborhood. It 1S my belief that this
reexamination has confirmed the original conclusions.
The Cost Approach will result in an excellent estimate if
all elements are figured accurately, because no prudent person
will pay more for a property than the cost to produce a
substitute property with equal desirability and utility.
Purchasers of the type of dwelling typical of the subject
property are more concerned with amenities than with
hypothetical replacement of the property. The value of the
cost approach is not disregarded, but given less weight
because more errors in judgement can be made in this approach.
The Sales Comparison Approach was based on several recent
sales of properties similar to that of the subject, all of
which are located in the same general area. The adjusted
sales prices are most consistent under comparison. This
approach is the most reliable because it reflects the
reactions of typical buyers and sellers in the market.
Therefore, as a result of this appraisal and analysis, it
is this appraiser's considered judgement and opinion that the
Market Value of the subject property, as of January 14, 2000,
is:
TWO HUNDRED AND FIFTY THOUSAND DOLLARS
$250,000
10
UNDERLYING ASSUMPTIONS. AND LIMITING
CONDITIONS SUBJECT TO THIS APPRAISAL
1. I assume no responsibility for"matters legal in nature,
nor do I render any opinion as to the title,which is assumed
to be marketable. The property is appraised as though under
responsible ownership.
2. The legal description used herein is correct.
3. I have made no survey of the property,and the boundaries
are taken from records believed to be reliable.
4. I assume that there are no hidden or unapparent conditions
of the property, subsoil or structures which would render it
more or less valuable. I assume no responsibility for such
conditions or for engineering which might be required to
discover such factors.
5. The information, estimates, and opinions furnished to me
and contained in this report were obtained from sources
considered reliable and believed to be true and correct.
However, no responsibility for accuracy can be assumed by me.
6. This report is to be used in its entirety and only for the
purpose for which it was rendered.
7. Neither all nor any part of the contents of this report
(especially any conclusions as to value, the identity of the
appraiser or the firm with which he is connected) shall be
reproduced, published, or disseminated to" the public through
advertising media, public relations media, news media, sales
media, or any other public means of communication, without the
prior written consent and approval of the appraiser.
8. This appraisal was prepared for the exclusive use of the
client identified on page five of this appraisal report. The
information and opinions contained in this appraisal set forth
the appraiser's best judgement in light of the information
available at the time of the preparation of this report. Any
use of this appraisal by any other person or entity, or any
reliance or decisions based on this appraisal are the sole
responsibility and at the sole risk of the third party. The
appraiser accepts no responsibility for damages suffered by
any third party as a result of reliance on or decisions made
or actions taken based on this report.
11
"
CERTIFICATE OF APPRAISAL
Your appraiser hereby certifies that:
1. The statements of fact contained in this report are true
and correct.
2. The reported analyses, opinions, and conclusions are
limited only by the reported assumptions and limiting
conditions, and are my personal, impartial, and unbiased
professional analyses, opinions, and conclusions.
3.
that
with
I have no present or prospective
is the subject of this report,
respect to the parties involved.
interest in the property
and no personal interest
4. I have no
subject of this
assignment.
bias with respect to the property that is the
report or to the parties involved with this
5. My engagement in this assignment was not contingent upon
developing or reporting. predetermined results.
6. My compensation for completing this assignment is not
contingent upon the development or reporting of a
predetermined value or direction in value that favors the
cause of the client, the amount of the value opinion, the
attainment of a ~tipulated result, or the occurrence of a
subsequent event directly related to the intended use of this
appraisal.
7. To the best of my knowledge and belief, the statements of
fact contained in this appraisal report, upon which the
analyses, opinions, and conclusions expressed herein are
based, are true and correct.
8. This appraisal report sets forth all of the limiting
conditions (imposed by the terms of my assignment or by the
undersigned) affecting the analyses, opinions, and conclusions
contained in this report.
9. This appraisal report has been made in conformity with the
Uniform Standards of Professional Appraisal Practice adopted
by the Appraisal Standards Board of the Appraisal Foundation,
and is subject to the requirements of the Code of Professional
Ethics and Standards of Professional Conduct of the National
Association of Real Estate Appraisers.
12
10 . No . one
conclusions,
forth in. this
other than the undersigned prepared the analyses,
and opinions concerning real estate that are set
appraisal report.
y~~
LarifE. Foote
Certified General Appraiser
GA-000014-L
13
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LARRY E..FooTE
REAL ESTATE APPRAISER
EXPERIENCE:
1979-Present: Chief Appraiser, Diversified Appraisal Services, Carlisle, Pa.
Principal Broker, LaRue Development Co., Carlisle, Pa.
1976-1979: Associate Broker, Colonial Realty, Carlisle, Pa.
1972-1976: Realtor AsSociate, Jack Gaughen Realtor, Carlisle, Pa.
Appraisal experience includes undeveloped land, farms, building lots, single-family
dwellings, mobile home parks, medical centers, motels, apartment buildings and
complexes, office buildings, ' service stations, veterinary clinics, rehabilitation centers,
retail buildings, daycare centers; warehouses, and manufacturing facilities.
EDUCATION:
Bachelor of Business Administration, Pennsylvania State University, 1976.
Associate Bachelor of Business Administration, Harrisburg Area Community College,
1974.
Diploma, Carlisle Senior High School, 1965.
Certificate, Pennsylvania Realtors Institute, GRI I, GRI II, GRI m.
Certificate, Realtors National Marketing Institute, CI 101, CI 102, CI 103, CI 104,
CI 105.
Standards of Professional Practice, American Institute of Real Estate Appraisers.
Real Estate Appraisal Principles, American Institute of Real Estate Appraisers.
Appraisal Procedures, Appraisal Institute.
Residential Valuation, American Institute of Real Estate Appraisers.
Principles of Income Property Appraising, Appraisal Institute.
Case Studies in Real Estate Valuation, Appraisal Institute.
Report Writing and Valuatio{l Analysis, Appraisal Institute
PROFESSIONAL UCBNSES:
General Appraiser #GA-OOOD14-L, Commonwealth of Pennsylvania.
Real Estate Broker #RB-029729-A, Commonwealth of Pennsylvania.
io'
r.
',,' PROFESSIONAL DESIGNATIONS:
l' .
~;' GRI: Graduate of the Pennsylvania Realtors Institute, awarded by the Pennsylvania
\' Association of Realtors.
CRS: Certified Residential Specialist, awarded by the Realtors National Marketing
Institute of the National Association of Realtors.
CCIM: Certified Commercial Investment Member, awarded by the Realtors National
Marketing Institute of the National Association of Realtors.
PROFESSIONAL ORGANIZATION AFFIUATIONS:
National Association of Realtors Appraisal Section.
Carlisle Association of Realtors.
Pennsylvania Association of Realtors.
National Association of Realtors.
Realtors National Marketing Institute.
REV-1503 EX + (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETLRN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE B
STOCKS & BONDS
Farner, Carl D
FILE NUMBER
21-2002-0451
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
CESCRIPTlON
VALUE AT DATE
OF DEATH
1. Forest Oil Corp., formerly known as Forcenerqy, Inc., decedent
owned 24 shares of common stock valued at $30.94 per share
742.56
2 Agway Inc., 1 share of common stock, valued at $25.00 per
share
25.00
TOTAL (Also enter on line 2, Recapitulation) $
767.56
2W46963,OOO
(If more space is needed, insert additional sheets of the same size)
j REV-1501l'EX + (1-97)
COMMONWEALTH OF PEN NSYL V A NI A
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF
Farner, Carl D
FILE NUMBER
21-2002-0451
Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER DESCRIPTION
1. Farmers National Bank, checking account #22-019-1
2 Farmers National Bank, Certificate of Deposit #11691
3 Farmers National Bank, Certificate of Depsoit # 158121
4 Janney Montgomery Scott Investment account, # HB66-3151-9866,
consisting of the following investments:
A. Dreyfus Pr~er state Municipal Bonds,
in book form, valued at $15.40 per share
1,148.106 held
1,148.106 X $15.40 = $17,680.83
B. Franklin AGE High Income Fund Account,
#105-50103319967, 9,584.665 shares valued at $1.92 per
share
9,584.665 X $1.92 = $18,402.56
c. Franklin PA Tax Free
129-12910438360, 2,249
share
Income Fund Account, *
shares valued at $10.12 per
2,249 X $10.12 = 22,759.88
5 Dreyfus Premier State Municipal Bond Fund, 4,660 shares held
in Certifiate form, valued at $15.40 per share
6 Putnam Investments, account #A101204015120BBBZ, 2,317 shares
held in Certificate fo~, valued at $8.77 per share
7 Man's 14K yellow gold diamond fashion rinq, appraised value
(copy attached)
8 Household goods owned by decedent, appraised value (copy
attached)
9 2000 GMC Sierra SLE K1500 4X4 regular short cab, appraised
value (copy attached)
VALUE AT OAllE
OF OEATH
25,906.16
35,055.67
101,273.44
58,843.27
71,764.00
20,320.09
3,000.00
8,765.00
17,000.00
Total from continuation pages....
9,792.00
351,719.63
2W46AD2.QOO
TOTAUAlso enter on line 5, RecaD~ulation) $
(If more space is needed, insert additional sheets of the same size)
Estate of: Farner, Carl D
Schedule E -- Cash, Bank Deposits & Misc. Personal Property
Page 2
21-2002-0451
Item
No. Description
Value at
Date of Death
10 1997 Buick Park Avenue Sedan, appraised value (copy attached)
9,000.00
11 American Legion! death benefit
100.00
12 Failor-Wagner Post 421, death benefit
100.00
13 Hamilton Myres Post, death benefit
300.00
14 Commonwealth of Pennsylvania, tax refund on 2001 income taxes
44.00
15 United States Treasury, tax refund on 2001 income taxes
248.00
TOTAL. (Carry forward to main schedule) . . . . . .
9,792.00
, .
Prepared For:
Cheryl Donovan
305 Bullshead Road
Newville, PA 17241
Date: 5/14/2002
Item
Ring
One man's 14k yellow gold diamond fashion ring. TIlls belcher design ring contains (I) six prong set round
brilliant cut diamond. The shank of this ring measures 9mm wide at the shoulders and 4mm wide at the
bottom. This ring is a size 14.
Diamond Attributes
Shape and cut:
Measurements:
Weight:
Clarity:
Color:
Item Attributes
Metal:
Finish:
Setting:
Condition:
Round brilliant
8.13 x 8.11 x 4.61 mm (actual)
1.87 Cts. (estimated)
I-I
H
14K yellow gold
Polished
Prong set
Very good
Total Approximate Retail Value Excluding Tax
$3,000.00
Total Approximate Retail Value for Ail Items - Excluding Tax:
$3,000.00
Three thousand dollars and no cents
Signature of Appraiser:
Page 6 of6
, , .
x - - - - - - - - - - - - - - - - - - - - x
APPRAISAL REPORT
Personal Property
Located at 2 Mount Rock Road
Newville, Pennsylvania
x - - - - - - - - - - - - - - - - - - - - x
The
Countfty .QquUre
Antiques & CoUectibles
PAYING CASH
Don SteVens, Jr.
44 Conway Sl.
Carlisle, PA 17013
(717) 249-6436
1
. ,''''
APPRAISAL REPORT
OF
PERSONAL PROPERTY
LOCATED AT
2 MOUNT ROCK ROAD
NEWVILLE, PENNSYLVANIA
PREPARED FOR
CHERYL FARNER DONOVAN, Executrix
Estate of CARL D. FARNER
AS OF
MAY 16, 2002
BY
The
Countlly .9quUle
Antiques & Collectibles
PAYING CASH
Don Stevens, Jr.
44 Conway St.
Carlisle, PA 17013
(717) 249-6436
2
I ,\ ...
APPRAISAL CERTIFICATE
I hereby certify that upon application for valuation by:
CHERYL FARNER DONOVAN, Executrix
for Estate of CARL D. FARNER
the undersigned personally inspected the following described
personal property:
Laundrv Room
$25 Washer (Old)
$25 Dryer (Old)
$25 Vacuum Cleaner (Old)
Kitchen
$15 Microwave
$ 5 Toaster
$25 Refrigerator
$25 Stove
$50 (Total) Small amount of flatware; Small amount of glasses;
plates; baking dishes; frying pans
Dininq Room
$3,500
$ 600
$ 100
$ 800
$ 100
$ 50
$ 300
$ 300
$ 275
$ 200
$ 100
cornercupboard-pine-plank back-H hinges
two piece bracket foot-16 light
Dropleaf extension table-cherry-6 leg-gate leg.
(Each) six rushseat chairs-cherry-four splat
Walnut hutch-open
Sheraton nightstand-grain painted
Curio cabinet
Reproduction drysink-cherry-raised panel doors
one drawer
Grandfather clock
Glassware-miscellaneous pieces
Silverplate-miscellaneous pieces
Chandelier
3
~ , I ..
Den
$ 25 Sofa
$ 25 Recliner
$ 100 Television
$ 50 Modern kneehole desk-eight drawers-and chair
$ 25 Desk lamp
$ 50 Nightstand-poplar-with gallery and shelf
$ 20 Table light
$ 35 Pictures-miscellaneous
Livinq Room
$ 75 Sofa
$ 40 (Each) Two side chairs
$ 50 Butler tray coffee table
$ 50 (Each) Two dropleaf end tables
$ 50 (Each) Two end table lights
$ 100 Spinette organ
$ 30 Knickknacks
$ 40 Pictures-miscellaneous
Master Bedroom
$ 50 Full size bed.with padded headboard
$ 50 (Each) Two chests of drawers
$ 20 Nightstand
$ 10 Nightstand light
$ 40 Dressing table with stool
$ 30 Pictures-miscellaneous
$ 10 Door mirror
Second Bedroom
$ 50 Full size bed-Jenny Lind spool bed-painted
$ 25 One chest of drawers
$ 20 Nightstand
$ 10 Nightstand light
$ 5 Door mirror
4
If' .
Third Bedroom
$ 100 (Each) Two twin size beds-turned posts-dark finish
$ 50 One chest of drawers-dark finish
$ 20 Nightstand
$ 10 Nightstand light
$ 10 Door mirror
side Porch
$ 30 (Total) Cane table with two chairs (Old)
$ 15 Cane bench seat (Old)
$ 10 Floor lamp
Garaqe
$ 100 Tools-miscellaneous
$ 25 Tool box
5
, I' .
To the best of my knowledge and belief the information
contained in this report is true and correct, and that neither
the employment to make this appraisal nor the compensation is
contingent upon the value reported, and that in my opinion the
value as of May 16, 2002 is:
Eight Thousand Seven Hundred and Sixty Five Dollars
$8,765.00
t4/tZ/llf:tJf;:;;Cfl/j cP'
The
Countfty gquUte
Antiques & Collectibles
PAYING CASH
Don Stevens, Jr.
44 Conway Sl.
Carlisle, PA 17013
(717) 249-6436
6
f I .......
...... .1...6.. 'JV ~-......, L I ~.._ "'-'1.1...
.~....u .)<;I,L '.;... .... ~.....~
~ & ~ Chevrolet,
Pontiac
Oldsmobile
, Cadillac
730 East Kulg SIted
Sbippembur3- fA . 11m .
(717) 532-2121
Fa" (717) ~31.j658.
www.hbcbe\-.COm.
To; Eslale of Can D. Funer
2 Mt R.u RlliId
NcwvilIc, PA 17241
May 21,2002
The trado-in <ash value fOr one 2000 GMC Si=a SLE K1S00 4x4 "'gular <:lib shart wh" 1 boose truck,
\1lN; IGTEK14V3YZ223278, with 2.600 1IIiles, in aood CODditiOD is $ 17.000 The val", was JolcnniDecl by
using W May 2002 N.AD.A guidt.
The tr.!de.in ClIh value for one 1997 Buick Park Ave Sedan . VIN: IG4CWS2K6Y-I6\1'1l03, with 37,238
miles. in plCI COllC!i1iOIl is $ 9,000. Tbnal," was detenwned by usini the May 2002 n "D A ;Wile.
!Cyou bave llIlY l\llest.iollS concerning this price please calImctoU free at 8118-532-2121.
SiDoezdy )'Olin,
~ -:~-?~
Timothy M Nye
Geacral SaIcs Mallal!l:r
H ol H Cbevrolel
, , .
REV-1511 EX.;. (1-97)
SCHEDULE H
FUNERAl EXPENSES &
ADMINISTRATIVE COSTS
OOMMONWEAl TH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESlCENT CECECENT
ESTATE OF
Farner, Carl D
FILE NUMBER
21-2002-0451
Db fd d
e ts 0 ece ent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1. Egger Funeral Home, Inc. , funeral services 6,683.49
2 J.H.S. Enterprises, monument restoration 285.00
3 James Gringrich Memorials, inscription on tombstone 130.00
8 ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions 0.00
Name of Personal Representative(s)
Social Security Number(s) I EIN Number of Personal Representative(s)
Street Address
City State Zip
Year(s) Commission Paid:
2. Attorney Fees Name: Snelbaker, Brenneman & Spare 7,500.00
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) 0.00
Claimant
Street Address
City State Zip
Relationship of Claimant to Decedent
4. Probate Fees 258.00
5. Accountant's Fees 0.00
6. Tax Retum Preparer's Fees 0.00
7. Register of Wills, Cumberland County, filing fee for 15.00
Inheritance Tax Return
8 Cumberland Law Journal, advertising Executrix notice 75.00
9 The Sentinel, advertising Executrix notice 97.07
10 Mountz Jewelers, appraisal fee for jewelery 75.00
11 Adams County National Bank, check printing fee 11. 60
Total. ~rom con~~nua~~on pages... . BtlU.UU
TOTAL (Also enter on line 9, Recapitulation) $ 15,980.16
2W46AG2000
(If more space is needed, insert additional sheets of same size)
, . .
Estate of: Farner, Carl D
Schedule H, Part B -- Administrative Costs
Item
No.
Description
12
Donald Stevens, appraisal
13
Reserve for filing fees, accounting costs and other
~scellaneous costs associated with the
administration of Decedent's estate
TOTAL. (Carry forward to main schedule)
Page 2
21-2002-0451
Arnaun t
350.00
500.00
850.00
, . .
REV-1512 EX + (1-97)
OOMMC::t.J'vVEAL TH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESICENT CECECENT
ESTATE OF
Farner, Carl D
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
FILE NUMBER
21-2002-0451
Include unreimbursed medical eXFUonses.
ITEM
NUMBER
DESCRIPTION
AMOU NT
1, Kathleen Heckman, Meals-cn-wheels 1 account payable
72 .00
2 Kough's Oil Service, heating oil, account payable
49.70
3 PPL, electric service, account payable
73.57
4 Sprint, phone service, account payable
35.65
5 Newville Water & Sewer Authority, sewer services, account
payable
176.71
6 Comcast Cable, cable service, account payable
12.69
2W46AH2.000
TOTAL (Also enter on line 10, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
420.32
. .0( ..1'.
REV-1513 EX.. (9-00)
SCHEDULE J
BENEFICIARIES
COMMONlJ\/EAl TH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESCENT D:::CECENT
ESTATE OF
Farner Carl D
NUMBER
I.
NAME AND ADDRESS OF PERSON(S) RECElVlNG PROPERTY
TAXABLE DISTRIBUTIONS [indude outright spousal distributions, and transfers
under Sec. 9116 (a) (1.2)]
Dunbar, Kenneth
18 Franklin street
Box 237
Biglerville, PA 17307
1.
2
Donovan, Cheryl Farner
305 Bulls Head Road
Newville, PA 17241
FILE NUMBER
21-2002-0451
RELATIONSHIP TO DECEDENT
Do Not List Trustee(s)
Friend
Niece
AMOUNT OR SHARE
OF ESTATE
3,000.00
576,086.71
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABCVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV.1500 COVER SHEET
II. NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
1.
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
1. St. Patrick Catholic Church
14D East Pornfret Street
Carlisle, PA 17013
Bequest per item Second of Will
2W46AI 1 000
TOTAL OF PART II. ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET
(If more space \s needed, insert additional sheets of the same size)
10,000.00
$
10,000.00
tit'., ..
~. '\
LAW OFFICES
SNELBAKER,
BRENNEMAN
& SPARE
~
..~--
LAST WILL AND TESTAMENT
I, CARL D. FARNER, of the Township of West Pennsboro, County ofCwnberland, and
Commonwealth of Pennsylvania, being of sound and disposing mind, memory and
understanding, do make, publish and declare this as and for my Last Wilt and Testament, hereby
revoking and making void all former wills and codicils by me at anytime heretofore made.
FIRST. I order and direct that all my just debts and funeral expenses bc paid by my
Executrix or Executor, as the case may be, hereinafter named, as soon as conveniently may be
done after my decease.
SECOND. I give and bequeath the swn ofTen Thousand ($10,000.00) dollars unto a
Catholic Church to be selected by my Executrix or Executor, as the case may be, hereinafter
named. to be used for the conduct of masses for me.
THIRD. I give and bequeath my gold and diamond (2 karat) ring unto my friend, namely,
KENNETH DUNBAR, of Biglerville, Pennsylvania, absolutely, ifhe survives me.
FOURTH. I give, devise and bequeath all the rest, residue and remainder of my Estate,
real, personal and mixed, whatsoever and wheresoever situated, unto my niece, namely,
CHERYL FARNER DONOVAN, absolutely and in fee simple, if she survives me.
FIFTH. Ifmy said niece, CHERYL FARNER DONOVAN, does not survive me, then
and in that event, I give, devise and bequeath all the rest, residue and remainder of my Estate,
real, personal and mixed, whatsoever and wheresoever situated, in cqual shares unto the children
of Cheryl Farner Donovan, namely, LOGAN PATRICK DONOVAN and WADE ROSS
DONOVAN, share and share alike, absolutely and in fee simple, but under and subject to the
protective trust provisions of Item Sixth hereinbelow in the event that both of said beneficiaries
have not attained the age of twenty-three (23) years at the time of distribution of said estate.
SIXTH. If both beneficiaries named under Item Third hereinabove have not attained the
age of twenty-three (23) years at the time of distribution of my Estate, I order and direct that tlie
entire distributive amount of my Estate shall be paid over and delivered unto RONALD E.
DONOVAN as my testamentary Trustee, IN TRUST, NEVERTHELESS, to hold, manage,
invest, accumulate income and reinvest until both of said beneficiaries attain the age of twenty-
. .. .. --
'IC.. '"
J
LAW OFFICES
SNELeAKER.
BRENNEMAN
8: SPARE
-
~r
three (23) years, at which time said trust shall be terminated and the net proceeds thereof be paid
over in equal shares to the beneficiaries absolutely and in fee simple.
I authorize and empower my said Trustee to invest the assets of said trust in any
reasonable manner and not be limited or restricted to so-called "legal" or statutory investments
for fiduciaries.
I designate the trust hereunder to be a spend-thrift trust. The beneficiaries shall have no
right to invade, pledge, assign or otherwise dispose of the assets of said trust (including income)
nor shall any creditor of a beneficiary have any right to seize, levy or execute upon said assets by
reason of any pledge, assignment, or other transfer, voluntarily or involuntarily, made by either
of said beneficiaries.
I further authorize and empower my said Trustee to use, consume, expend and apply
from time to time such amounts of principal and income of and from said trust which in the
exercise of its sole discretion shall be determined to be reasonable and necessary for the
beneficiaries' education. The term "education" shall be construed and interpreted to mean college
or other post-high school training which is intended to improve the beneficiaries' productivity as
adults or enhance the quality of their lives. In considering what is reasonable and necessary, my
said Trustee shall take into consideration the primary responsibility of the beneficiaries'
surviving parent to provide such education. It is my will and intention that the
foregoing discretionary provision for education be supplementary to the parent's primary
responsibility.
LASTLY. I nominate, constitute and appoint my niece, namely, CHER YL FARNER
DONOVAN, to be the Executrix of this, my Last Will and Testament, but if for any reason she
should fail to qualify as such Executrix or cease so to serve, then and in that event, I nominate,
constitute and appoint her husband, namely, RONALD E. DONOVAN, to be the Executor
hereof, each and both to serve without bond or other security as a condition of qualification
hereunder.
IN WITNESS WHEREOF, 1, CARL D. FARNER, have hereunto set my hand and
-2-
. ,.,. ...
'7- ,
LAW OFFICES
SNELBAKER.
BRENNEMAN
8: SPARE
seal to this my Last Will and Testament, which consists of three (3) typewritten pages to each of
which I have affixed my signature this
J 'j d'i.-day of December, A.D., Two Thousand
One (2001).
~ /P ~ avru--z.-.
CARLO. FARNER
(SEAL)
The preceding instrument, consisting of this and two (2) other typewritten pages, each
identified by the signature of the Testator, was on the date thereof signed, sealed, published and
declared by CARL D. FARNER, the Testator therein named, as and for his Last Will and
Testament, in the presence of us, who, at his request,' his presence and in the presence of each
other, have subscribed our names as witnesses her o.
.11..-
COMMONWEALTIJ 0, PENNSYL Y ANI~
!.~
SS.
COUNTY OF CUMBERLAND
)
We, CARL D. FARNER, RICHARD C. SNELBAKER and JANE J. COONEY, the
Testator and the witnesses, respectively, whose names are signed to the attached or foregoing
instrument, being first duly sworn, do hereby declare to the undersigned authority that the
Testator signed and executed the instrument as his Last Will and Testament and that he had
signed willingly, and that he executed it as his free and voluntary act for the purposes therein
expressed, and that each of the witnesses, in the presence and hearing of the Testator, signed the
Will as a witness and that to the best of his or her knowledge, the Testator was at that time
eighteen years of age or older, of sound mind and under no constraint or undue influence.
~ H c?(l~
~~
Witness
~wQe~s~
Subscribed, sworn to and acknowledged before me by CARL D. FARNER, the Testator, and
subscribed and sworn to before me by RICHARD C. SNELBAKER and JANE J. COONEY, the
witnesses, this /4'" day of December, 2001. ,
NoI8rilIl Seal
88ndIa K. ShlMerB, Noll1ly P-dc
u..:tIoo~ IlClO. cu.,lbo.b'" 00unIY
My Cu.. ..ds8Ion ExpIl9S Nov. 22, 200'3
emDer. ~n1!:' ^C'<'l'rl~ r'\f~rfty
-3-
Notary Public
\,. 1-;;'- br2-;;V
BUIREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HA~~RISBURG, PA 17128-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
RICHARD C SNELBAKER
SNELBAKER ETAL
44 W MAIN ST
MECHANICSBURG PA 17055
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
04-14-2003
FARNER
04-22-2002
21 02-0451
CUMBERLAND
101
'*
REY-l547 EX AFP lDl-03)
CARL
D
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-Ex--AFP-coY:oiY-NoT-icE--oF-YNHEififAifcrTAirA-pPRjrisEirENT~--Aii-owANcE-oR------------ -- ---
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF FARNER CARL D FILE NO. 21 02-0451 ACN 101 DATE 04-14-2003
TAX RETURN WAS: (X) ACCEPTED AS FILED
) CHANGED
NOTE: 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
.00 X 00 = .00
.00 X 045 = .00
.00 X 12 = .00
576,086.71 X 15 = 86,413.01
ll9)= 86,413.01
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. Jointly Owned Property (Schedule F)
7. Transfers (Schedule G)
8. Total Assets
ll)
(2)
(3)
(4)
(5)
(6)
(7)
250.000.00
767.56
.00
.00
351.719.63
.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 Bequests; Non-elected 9113 Trusts (Schedule J)
14. Net Value of Estate Subject to Tax
(9)
llO)
15.980.16
420.32
NOTE: To insure proper
credit to your account,
subllit the upper portion
of this forll with your
tax paYllent.
602,487.19
(11)
ll2)
ll3)
ll4)
16.400 48
586,086.71
10.000.00
576.086.71
TAX CREDITS:
-..'....;;n. "..........r. I+J AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
07-15-2002 CDOO1409 3,684.21 70,000.00
0;~-25-2003 CD002216 59.29- 12.913.01
TOTAL TAX CREDIT 86,537.93
BALANCE OF TAX DUE 124.92CR
INTEREST AND PEN. .00
TOTAL DUE 124.92CR
II :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.)
/?... bc2 -.,:b
~ BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG, PA 17128-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
STATEMENT OF ACCOUNT
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DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
05-19-2003
FARNER
04-22-2002
21 02-0451
CUMBERLAND
101
CARL
D
RICHARD C SNELBAKER
SNELBAKER ETAL
44 W MAIN ST !.\
MECHANICSBURG PA 17055
Allount Rellitted
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE: To insure proper credit to your account, submit the upper portion of this forn with your tax paynent.
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
REV =i60-j-E"X-AFP-foY:oiY------...-iNHEiiiYA'NC'E--TAX-STA"iEMEN'T-oF'-Accouiii--.-..---------------------
ESTATE OF FARNER CARL D FILE NO.21 02-0451 ACN 101 DATE 05-19-2003
THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW
IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE,
A PROJECTED INTEREST FIGURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 04-07-2003
PR I NC I PAL T AX DUE: ..............mm.........mmm..........m.............m............m............m..m..m.....m..m.......m...m........mm.........mm...........mm.........m............m..........
86,413.01
PAYMENTS (TAX CREDITS):
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
07-15-2002 CDOO1409 3,684.21 70,000.00
02-25-2003 CD002216 59.29- 12,913.01
04-28-2003 REFUND .00 124.92-
TOTAL TAX CREDIT 86,413.01
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE .00
.
SIDE FOR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS LESS THAN $1,
NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR),
YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. )
c9
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
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55:
Cheryl Farner Donovan
being duly sworn according to law, deposes and says that she is the Exec utrix
of the Estate of Carl D. Farner
late of __J~es-.!:_~_~J:ll1EQQ:r;:.O_ ToV!!!~hip , Cumberland County, Pa., deceased and that the
within is an inventory made by Cheryl Farner Donovc:l.-1L-, the said Executrix
of the entire estate of said decedent. consisting of all the personal propdrty and real estate, except real estate outside
the Commonwealth of Pennsylvania. and that the figures opposite each item of the Inventory represent it's fair value
as of the date of decedent's death.
Sworn and subscribed before me,
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Executor - Aaministrator
Chery Farner Donovan
305 Bulls Head Road
N~wvill~, PA 17241
Sandra K. =~otary Public I
~ BoI'O. Cumberland County
My CommIssion Expires Nov. 22. 2003
r.ft.ntnMt, p~~~.rh!~,""l.~ :~:_r-.~~r}:,~ ~t ~~rf~ft~<:'"
22nd April
Addreu
Date of Death
2002
Day
Month
Year
INSTRUCTIONS
I.
2.
3.
4.
An inventory must be 'flIed within three months after appointment of personal representative.
A supplement inventory must be filed within thirty days of discovery of additional cU.$MS.
....1\ .
Additional sheets may be attached as to personalty or realty -
See Article IV, Fiducia.-ies Act of 1949.
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Inventory of the real and personal estate of
CARL D. FARNER, Deceased
PERSONALTY:
1. Forest Oil Corp., formerly known as Forcenergy, Inc., 24 shares of
common stock valued at $30.94 per share
2. Agway, Inc., 1 share of common stock, valued at $25.00 per share
3. Farmers National Bank, checking account #22-019-1
4. Farmers National Bank, Certificate of Deposit #11691
5. Farmers National Bank, Certificate of Deposit #158121
6. Janey Montgomery Scott Investment Account #HB66-3151-9866
consisting of the following investments:
a. Dreyfus Premier State Municipal Bonds, 1,148.106 shares
valued at $15.40 per share for a total value of $17,680.83
$
742.56
25.00
25,906.16
35,055.67
101,273.44
58,843.27
b. Franklin AGE High Income Fund Account, 9,584.665 shares
valued at $1.92 per share for a total of $18,402.56
c. Franklin PA Tax Free Income Fund, 2,249 shares valued at $10.12
per share for a total of $22,759.88
7. Dreyfus Premier State Municipal Bond Fund, 4,660.00 shares valued at
$15.40 per share
8. Putnam Investments, 2,317 shares valued at $8.77 per share
9. Man's 14K yell low gold diamond fashion ring, appraised value
10. Household goods, appraised value
11. 2000 GMC Sierra SLE K 1500 4X4 regular short cab, appraised value
12. 1997 Buick Park Avenue Sedan, appraised value
13. American Legion, death benefit
14. Failor-Wagner Post 421, death benefit
15. Hamilton Myers Post, death benefit
16. Commonwealth of Pennsylvania, tax refund on 2001 Income taxes
17. United States Treasury, tax refund on 2001 Income taxes
71,764.00
20.320.09
3,000.00
8,765.00
17,000.00
9,000.00
1 00.00
100.00
300.00
44.00
248.00
TOTAL PERSONALTY:
352,487.19
REAL ESTATE:
1 Property known and numbered as 2 Mount Rock Road, West Pennsboro
Township, Cumberland County, Newville, PA 17241
$
250,000.00
TOTAL PERSONALTY AND REAL ESTATE:
602,487.19
Page 1
CJ~K
STATUS REPORT UNDER RULE 6.12
Name of Decedent:
Carl D. Farner
Date of Death: -Apri 1 22, 2002
Will No.:
21-02-0451
Admin. No.:
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 Iik No D
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 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 D No D
c. Copies of receipts, releases, joinders and approval of formal or
informal accounts may be filed e Clerk of the Orphans' Court
and may be attached to this re ort.
Date:~7/03
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Richard C. Snelbaker
Name
Snelbaker, Brenneman & Spare, P.C.
44 West Main Street
Mechanicsburg, PA 17055
Address
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(717) 697-8528
Telephone No.
Capacity: D Personal Representative
[XlCounsel for personal representative
IN RE:
ESTATE OF CARL D. FARNER,
Late of the West Pennsboro Township,
Cumberland County, Pennsylvania,
Deceased
AND NOW, this
: IN THE COURT OF COMMON PLEAS OF
: CUMBERLAND COUNTY, PENNSYLVANIA
: ORPHANS' COURT DIVISION
:
: Estate No: 21-02-0451
DECREE AWARDING REAL ESTATE
F/*~ day of September, 2004 it appearing that the First and Final
Account and Statement of Proposed Distribution of Cheryl Farner Donovan, Executrix of the
Estate and under the Last Will and Testament of Carl D. Farner, deceased, have been duly filed
and advertised according to law and rules of court, and that said Account was duly confirmed
and Statement of Proposed Distribution duly approved by this Court on August 26, 2003; and it
further appearing that said Executrix has proposed in said Statement of Proposed Distribution to
distribute the Decedent's real estate in kind to Cheryl Famer Donovan as residuary beneficiary,
under the above mentioned Last Will and Testament; and said Court having decreed distribution
in accordance with said Statement of Proposed Distribution on August 26, 2003,
IT IS ORDERED, ADJUDGED and DECREED that all right, title and interest of the said
CA~ D. FARNER, Deceased, in and to the following described real estate is hereby awarded in
fec~gimple to CHERYL FARNER DONOVAN:
CD
'- All that certain tract of land situated in the Township of West Pennsboro, County of
Cumberland and Commonwealth of Pennsylvania, more particularly bounded and described in
accordati~ivith a survey made by Eric L. Diffenbaugh, Registered Land Surveyor, on July 19,
2004, as follows:
Beginning at a P.K. nail in the center of Mount Rock Road (T-325) at line of land now or
formerly of John H. Billman; thence along said latter lands the following two (2) courses and
distances: (a) South 27 degrees 54 minutes 23 seconds East, a distance of 248.15 feet to an iron
pin; and (b) South 33 degrees 57 minutes 52 seconds East, a distance of 13.58 feet to an iron pin;
thence continuing along lands now or formerly of John H. Billman and along lands now or
formerly of Michael and Kxista H. Zeigler, North 79 degrees 42 minutes 31 seconds East, a
distance of 149.81 feet to an iron pipe at comer of lands now or formerly of the Church of God
of Newville; thence along said latter lands the following two (2) courses and distances: (a) North
80 degrees 12 minutes 17 seconds East, a distance of 66.36 feet to an iron pin; and (b) South 38
degrees 32 minutes 56 seconds East, a distance of 394.91 feet to an iron pipe at comer of lands
now or formerly of Joseph S. and Maralee Sr. Rook Estate; thence along said latter lands the
following four (4) courses and distances: (a) South 38 degrees 45 minutes 8 seconds East, a
distance of 1,018.62 feet to an iron pin; (b) North 69 degrees 23 minutes 42 seconds East, a
distance of 414.34 feet to a planted limestone; (c) South 41 degrees 28 minutes 35 seconds East,
a distance of 869.09 feet to an iron pin and (d) North 62 degrees 38 minutes 31 seconds East, a
distance of 387.27 feet to an iron pin at comer of lands of Big Spring School District; thence
along said latter lands, South 40 degrees 24 minutes 29 seconds East, a distance of911.48 feet to
a railroad rail at lands now or formerly of Pennsylvania Power and Light Company; thence along
said latter lands the following two (2) courses and distances: (a) South 85 degrees 6 minutes 27
seconds West, a distance of 1,629.03 feet to a railroad rail, and (b) South 85 degrees 1 minute 23
seconds West, a distance of 1,394.13 feet to an iron pipe at comer of lands now or formerly of
Big Spring Masonic Temple Association; thence along said latter lands, North 36 degrees 17
minutes 37 seconds West, a distance of 354.36 feet to an iron pin at comer of lands now or
formerly of Randy L. Myers and Linda K. Tritt; thence along said latter lands and along lands
now or formerly of John L. and Pamela L. Failor, and lands now or formerly of Merle E. (Jr.)
and Dorothy M. Mixell, and lands now or formerly of Robert C. and Patsy Lee Line, and lands
2
now or formerly of Jeffrey Line, and lands now or formerly of Todd Line, and lands now or
formerly of Pamela Line, North 37 degrees 37 minutes 24 seconds West, a distance of 946.39
feet to an iron pin at lands now or formerly of John T. and Nancy S. Dunsmore, thence along
said latter lands the following two (2) courses and distances: (a) North 57 degrees, 8 minutes 28
seconds East, a distance of 920.02 feet to a railroad spike, said spike being in the gravel portion
of Laughlin Mill Road (T-406); and (b) North 46 degrees 3 minutes 42 seconds West, (in said
Laughlin Mill Road) a distance of 171.20 feet to a railroad spike in said Road, at comer of lands
now or formerly of Clinton Frederick Jr. and Nancy M. Beckner; thence along said latter lands
the following three (3) courses and distances: (a) North 42 degrees 29 minutes 1 second West
(within said Laughlin Mill Road and veering to the west of said Road) a distance of 414.50 feet
to an iron pin beyond the west side of said Road; (b) North 27 degrees 16 minutes 10 seconds
West, veering back to said Road, a distance of 148.20 feet to a railroad spike set over a buried
iron pin in said Road; and (c) South 64 degrees 42 seconds West leaving said Laughlin Mill
Road, a distance of 54.40 feet to an iron pin at lands now or formerly of Newville Water
Company; thence along said latter lands the following two (2) courses and distances: (a) North 2
degrees 7 minutes 7 seconds West, a distance of 201.24 feet into Laughlin Mill Road to a
railroad spike set over a buried iron pin in Laughlin Mill Road; and (b) leaving Laughlin Mill
Road, North 35 degrees 15 minutes 17 seconds West, a distance of 79.15 feet to an iron pin at
lands now or formerly of Borough of Newville; thence along said latter lands the following three
(3) courses and distances: (a) North 67 degrees 46 minutes 4 seconds East, a distance of 33.75
feet to a railroad spike in Laughlin Mill Road; (b) North 17 degrees 13 minutes 56 seconds West
in said Laughlin Mill Road, a distance of 44.67 feet to a railroad spike; and (c) North 25 degrees
20 minutes 24 seconds West, still within Laughlin Mill Road, a distance of 42.67 feet to a
3
railroad spike in said Road at comer of lands now or formerly of William I. Lehman; thence
along said latter lands, North 70 degrees 23 minutes 47 seconds East, a distance of 235 feet to an
iron pin at comer of lands now or formerly of William I. Lehman; thence along said latter lands
the following four (4) courses and distances: (a) South 28 degrees 36 minutes 13 seconds East, a
distance ofg0 feet to an iron pin; (h) North 70 degrees 23 minutes 47 seconds East, a distance of
88 feet to an iron pin; (c) North 28 degrees 57 minutes 58 seconds West, a distance of 93.63 feet
to an iron pin and (d) North 65 degrees 23 minutes 47 seconds East, a distance of 94.23 feet to a
P.K. nail in Mount Rock Road (T-325); thence in said Mount Rock Road, along lands now or
formerly of Frederick L. and Judy J. Allman, North 89 degrees 57 minutes 35 seconds East, a
distance of 93.87 feet to a P.K. nail in said Road at lands now or formerly of John H. Billman,
the place of BEGINNING.
CONTAINING 104.8728 acres of land.
BEING the remaining portion of that certain larger premises which Carl Devoe Farner,
joined by his wife, Dorothy H. Famer, by their deed dated June 15, 1977, and recorded in the
Office of the Recorder of Deeds in and for Cumberland County, Pennsylvania in Deed Book "F",
Volume 27, Page 950, granted unto themselves. The said Dorothy H. Farner died on April 22,
1987, survived by her husband, Carl Devoe Farner, also known as Carl D. Famer (the Decedent
from whose Estate this decree originates), in whom title vested absolutely by operation of law as
surviving tenant by the entireties. The said Carl D. Farner, also known as Carl Devoe Famer,
died on April 22, 2002, leaving a last will and testament which was duly probated on May 8,
2002 in the Office of the Recorder of Wills in and for Cumberland County, Pennsylvania, in
proceedings docketed to Estate No. 21-02-0451, and Letters Testamentary were duly issued to
Cheryl Donovan, the Executrix named hereinabove.
IT IS FURTHER ORDERED AND DIRECTED that a certified copy of this Decree shall
be recorded in the Office of the Recorder of Deeds in and for Cumberland County, Pennsylvania,
among the Deeds recorded in said Office, said Decree to be indexed in the Grantor Index for
Deeds against the Estate of CARL D,. FARNER, Deceased, and in the Grantee Index for Deeds
to CHERYL FARNER DONOVAN, pursuant to Section 3536 of the Decedents, Estates and
Fiduciaries Code (20 Pa. C.S. 3536).
By the Court,