HomeMy WebLinkAbout03-0647PETITION FOR PROBATE & GRANT OF LETTERS
/
Estate of PAUL R. LOGAN No. 21-03-
a/so known as To: Register of Wills for the
, deceased. County of Cumberland
Social Secudty No. 204-01-7194 Commonwealth of Pennsylvania
The Petition of the undersigned respectfully represents that:
Your Petitioners, who are 18 years of age or older and the Co-Executors named in the Last Will of the
above decedent dated February 23, 1977 , and codicils dated none The
Executor named Nellie M. Loqan died June 28, 1994 Renunciations for
none attached hereto.
Decedent was domiciled at death in Cumberland County, Pennsylvania, with his last family or principal
residence at 103 Millers Gap Road, Enola, Silver Spring Township
Decedent, then 90 years of age, died
God Nursing Home, Carlisle, PA
June 29 ,2003, at Church of
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:
Decedent at death owned property with estimated values as follows:
(If domiciled in PA) All personal property
(If not domiciled in PA) Personal property in PA
(If not domiciled in PA) Personal property in County
Value of real estate in Pennsylvania, situated as follows:
$42,000.00
$
WHEREFORE, Petitioners respectfully requests the probate of the Last Will and Codicil(s) presented
herewith and the grant of letters testamentary thereon.
Signature(s) and Residence(s) of Petitioner(s):
Gloria J. Noss ¢2'
103 Millers Gap Road
Enola, PA 17025
717-766-8186
103 Millers Ga~ Road
Enola, PA 17025
717-766-8186
OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA ·
COUNTY OF CUMBERLAND ·
SS
The Petitioner(s) above named swear(s) or affirm(s) that the statements in the foregoing petition are
true and correct to the best of the knowledge and belief of Petitioner(s) and that as personal representative of
the above decedent, petitioner(s) will well and truly administer the estate according to law.
Sworn to or affirmed and subscribed
before me this I_o day of
August ,2003.
Gloria ,k'.,,Noss
· Oren O. "-
lq-15q-L
No. 21-03-
Estate of PAUL R. LOGAN , deceased.
DECREE OF PROBATE & GRANT OF LETTERS
AND NOW, August q , 2003, in consideration of the Petition on the reverse side
hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated
February 23, 1977 described therein be admitted to probate and filed of record as
the Last Will of Paul R. Loqan ; and Letters Testamentary are hereby granted to
Gloria J. Noss and Or~,", O.
ORL/N
FEES
Probate, Letters, Etc ........ $ 80.00
ShodCertificates(-2- ) .... $6.00
Renunciation(s) ........... $.
JCP ..................... $. 10.00
Other Will pages (-1-) .... $.3.00
TOTAL: .... $. 99.00
Filed ...................... · ......
Register of Wiiis' ~ ~
IRWIN McKNIGHT & HUGHES
Roger I~in, Esquire (06282)
ATTOR~,.~ (Sup. Ct. I.D. No.) '
60 West Pomfret St., Carlisle, PA 17013
ADDRESS
717-249-2353
PHONE
codicil
(each) a subscribing witness to the will presented here~lified according to
./
the testat , sign the same and that ~ signed ~tness ~ t_ ~e
request of testat in h prescribe ~ the
other subscribing witness(es)).
Sworn to or affirmed and subs~ before
me this / day of (Name)
REGISTER OF WILLS OF Cm~B~.~ COUNTY
OATH OF NON-SUBSCRIBING WITNESS
Roger B. Irwin & Oren 0. Noss
(each) a subscriber hereto, (each) being duly qualified according to law, depose(s) and say(s) that
they are familiar with the signature of Paul R. Logan ,
testat or of (m~xg~f~x-lflamc:mhat~bJa~x~ti~Rm~s to) the will presented herewith and
that each believes the signature on the will is in the handwriting of
Paul R. Logan
to the best of
Sworn to or affirmed and subscribed before
me this .... ~9 TI4,, day of
August . x~9 2003
I~~ ORegister
their knowledge and belief.
60
,~.~_~_~~ress),~j/__~~~_
103 Millers Gap Rd. {.~nola, (Address)
LAST WILL AND TESTAMENT OF PAUL R. LOGAN
I, PAUL R. LOGAN, of the Borough of Mechanicsburg, County
of Cumberland and State of Pennsylvania, being of sound and dis-
posing mind, memory and understanding, do make, publish and de-
clare this my Last Will and Testament.
I direct the payment of all my just debts and funeral expenses
as soon after my decease as the same can conveniently be done.
I give, devise and bequeath all the rest, residue and remainder
of my estate, of whatsoever nature and wheresoever situate, to my
wife, Nellie M. Logan, absolutely and unconditionally.
In the event my wife, Nellie M. Logan, should predecease me,
or should she die at about the same time as I do, such as in an
accident common to both of us, then in such event, I give, devise
and bequeath my entire estate, real, personal and mixed, of whatso-
ever nature and wheresoever situate, to my daughter, Gloria J. Noss,
and her husband, Oren O. Noss~ share and share alike, or to the
survivor of said two, should either of them predecease me.
LASTLY, I nominate, constitute and appoint my wife, Nellie M.
Logan, Executrix of this my Last Will and Testament, and in the
event that my said wife should predecease me, or should she be un-
able or unwilling to serve in such capacity for any reason, then
in such event, I nominate, constitute and appoint my daughter,
Gloria J. Noss, and her husband, Oren O. Noss, Executors of this
my Last Will and Testament in her place and stead.
-1-
IN WITNESS WHEREOF, I have hereunto set my hand and seal
this ~-.~ day of February, A. D. 1977.
Paul R. ZLogan /z
Signed, sealed, published and declared by the above named
Paul R. Logan, as and for his Last Will and Testament, in the
presence of us who have subscribed our names hereto as witnesses,
at the request of said testator, in his presence and in the
presence of each other.
-2-
LAST WILL AND TESTAMENT
OF
PAUL R. LOGAN
J.~Robert Stauffer
Attorney-at-Law
Market Square Bldg.
Mechanicsburg, Penna.
Henry Hall, Inc., Indiana, Pa.
[
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Name of Decedent:
Date of Death:
Estate No.:
PAUL R. LOGAN
JUNE 29, 2003
21-03-0647
To the Register:
I certify that notice of the beneficial interest required by Rule 5.6(a) of the Orphan's
Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate
on August 12, 2003 .
Name Address
Gloria J. Noss
Oren R. Noss
103 Miller's Gap Road, Enola, PA 17025
103 Miller's Gap Road, Enola, PA 17025
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except none.
Date: 08/12/03
IRWIN, McKNIG~ ~
HUGHES
Name Roger B. Irwin, Esquire
Capacity:
Address 60 West Pomfret Street
Carlisle, PA 17013
Telephone (717) 249-2353
X
__ Personal Representative
Counsel for Personal Representative
REV-1500 EX + (6-00)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG. PA 17128-0601
D
E
C
E
D
E
N
T
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
DECEDENT'S NAME (LAST, FIRST, AND MI DDLE INITIAL)
Logan Paul R.
DATE OF DEATH (MM-DD-YEAR) I DATE OF BIRTH (MM- DD-YEAR)
06/29/2003 I 09/25/1912
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST. FI RST, AND MIDDLE INITIAL)
OFFICIAL USE ONLY
FILE NUMBER
21 - 03 - 0647
COUNTY CODE YEAR NUMBER
SOCIAL SECURITY NUMBER
204-01- 7194
THIS RETURN MUST BE FILED IN DUPLICATE ~ITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
I X l 1. Original Return I I Z. Supolemental Return J I ':1 ............... (date of death
J'-'"l _ ~ -- I....J ........... =, n=Lu,, prior to 1Z- 13-8Z)
C A P B ~ 4. Limited Estate ~ 4a. Futurelnterest Compromise(date of death after 1:>-17-8Z) J ~ S. Federal Estate Tax Return Required
EpIOH P R L I~l 6. Decedent Died Testate L--J ?' Decedent Maintained a Living Trust 0 8. Total Number of Safe Deposit Boxes
CKoTKR A C I (Attach copy of Will) (Attach copy of Trust)
ES I~--'] ,. Litigation Proceeds Received ~---~10. Spousal Poverty Credit r~ 11. E,ection to tax under Sec 9113(A)
(date of death between 1Z-31-91 and 1-1-95) (Attach Sch O)
I NAME COMPLETE MAILINGADDREss ............. '"' ' ' ....
C g I Roger B. Irwin Esq. 60 West Pomfret Street
~R DN IFIRMNAME('fApp'icable) West Pomfret Professional Bldg.
E NE I IRWIN McKNIGHT & HUGHES Carlisle, PA 17013
$ T I TELEPHONE NUMBER
173-7/249-2353
R
E
C
A
P
I
T
U
L
A
T
I
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C
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M
T
I
0
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Corporation, Partnership or (3)
Sole -Proprietorship
4. Mortgages & Notes Receivable (Schedule D) (4)
5. Cash, Bank Deposits & Miscellaneous Personal Property (5)
(Schedule E)
6. Jointly Owned Property (Schedule F) (6)
--] Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7)
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H)
10.
11.
12.
13.
(9)
Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10)
Total Deductions (total Lines 9 & 10)
Net Value of Estate (Line 8 minus Line 11 )
14.
None
42,943~Z~
None
None
4,609.36
3,166.24
None
6,780.91
5.33
Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been
made (Schedule J)
Net Value Subject to Tax (Line 12 minus Line 13)
(6)
OFFICIAL USE ONLY
50,718.86
(11)
6,786.24
(12)
43,932.62
(13)
(14)
43,932.62
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116(a)(1.2)
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
43,932.62
X .0 0
X .0 45
X .12
X .15
(15)
(16)
(17)
(18)
(19)
0.00
1,976.97
0.00
0.00
1,976.97
Copyright (c) Z000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00)
Decedent's Complete Address:
STREET ADDRESS
103 Millers Gap Road
CITY
Enola
STATE
PA
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1)
98.85
Total Credits ( A + B + C ) (2)
3. Interest/Penalty if applicable D. Interest
E. Penalty
Total Interest/Penalty ( D + E ) (3)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT,
Check box on Page 1 Line 20 to request a refund (4)
5. If Line I + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5)
A. Enter the interest on the tax due. (SA)
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (SB)
17025
1,976.97
98.85
0.00
0.00
1,878.%2
0.00
1,878.12
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
;. retain the use or income of the property transferred; .........................
· retain the right to designate who shall use the property transferred or its income; ...........
c. retain a reversionary interest; or ....................................
d. receive the promise for life of either payments, benefits or care? ...................
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without'receiving adequate consideration? ................................ r'~
3· Did decedent own an "in trust for" or payable upon death bank account or security at his
or her death? .............................................. [--'-I
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property
which contains a beneficiary designation? ................................
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,
YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true,
correct and complete. Declaration of preparer oth~~rsonal representative is based on all information of which preparer has any knowledge.
SIGNATURE O~S~DN RE~SPONSIBLE FOR I~ILI~j.,I~TIJ~.~ / ' DATE
~ /.,-v ..~-- ~/ Oren R._ Gloria J. Noss
~/~ ~- ~-~ ~ 103 Millers Gap Rd _/J
.............................. ¥1 1o)
SIGNATUREOFPREPARER OTHE/!~/~ REPRESENTATIVE IRWIN McKNIGHT & HUGHES DAT-~
~ / ~c,-'- /~ 60 West Pomfret Street / / .
i/iii~il '~' ~ ---~g~i-f~ig-,--~k---iY~i§ ........................... ~/.s/c,~
surviving spouse is"3~72 P.S. 9116 (a) ( 1.1 ) (i)].
For 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%
[72 P.S. 9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets
and filing a tax return are still applicable even if the surviving spouse is the only beneficiary.
For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural
parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. 9116 (a) (1.2)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. 9116(1.2)
[72 P.S. 9116(aXl)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [7;) P.S. 9116(a)(1.3)]. A sibling is defined, under
Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption.
Copyright (c) 2000 form software only The Lackner Group, Inc. Form RI=V- 1500 I=X (Rev. 6-00)
R'EV-1503 EX +/~1-97/
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE B
STOCKS & BONDS
Paul R. Losan SSf/ 204-01-7194 06/29/2003
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
FILE NUMBER
21-03-0647
ITEM
VALUE AT DATE
NUMBER DESCRIPTION UNIT VALUE
OF DEATH
1 1,021 shares PNC Investments stock account 42.06 42,943.26
, l
TOTAL (Also enter on line 2, Recapitulation) 42,943.26
(If more space ~s needed, insert additional sheets of the same size)
Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1503 EX (Rev. 1-97)
F~EV- 1508 EX + (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
FILE NUMBER
Paul R. Lo~an SS~; 204-01-7194 06/29/2003 21-03-0647
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
Church of God Home - security deposit
TOTAL (Also enter on line 5, Recapitulation)
(If more space is needed, insert additional sheets of the same size)
VALUE AT DATE
OF DEATH
4,609.36
4,609.36
Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1508 EX (Rev. 1-97)
R'EV- 1509 EX + (1-97)
SCHEDULE F
COMMONWEALTH OF PENNSYLVANIA JOINTLY-OWNED PROPERTY
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Paul R. Lo~an SS~ 204-01-7194 06/29/2003
If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G.
FILE NUMBER
21-03-0647
SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT
A. Oren R. Moss 103 Millers Gap Rd son-in-law
Enola, PA 17025
B. Gloria J. Noss
103 Millers Gap Rd
Enola, PA 17025
daughter
JOINTLY-OWNEI PROPERTY:
LI:~TER DATE DESCRIPTION OF PROPERTY % OF DATE OF DEATH
ITEM FOR JOINT MADE Includenameofflnanclallnstitutlonandbank
account numberorsimitaridentifying number. DATE OF DEATH DECD'S VALUE OF
NUMBER TENANT JOINT Attachdeed for jointly-held realestate. VALUE OF ASSET INTEREST DECEDENT'S INTERE$
1 A&B 01/01/79 PNC Bank NA - checking 9,A98.73 33.33% 3,166.24
ac count
I ~
TOTAL (Also enter on line 6, Recapitulation) $ 3,166.24
(If more space is needed insert additional sheets of the same size)
Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1509 EX (Rev. 1-97)
I~EV-1511 EX +(1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Paul R. Logan SS~/ 204-01-7194
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
06/29/2003
FILENUMBER
21-03-0647
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER
1
2
3
4
DESCRIPTION
FUNERAL EXPENSES:
Brockie Pharmatech
CGWM, lunheon
Larry Fisher, soloist
Myers Funeral Home
Total of Continuation Schedule(s)
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative(s)
Social Security Number(s) / EIN Number of Personal Representative(s)
Street Address
City State Zip
Year(s) Commissioh Paid:
Attorney's Fees IRWIN McKNIGHT & HUGHES
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City
Relationship of Claimant to Decedent
Probate Fees Re§ister of Wills
Accountant's Fees
Tax Return Preparer's Fees
Other Administrative Costs
Re§isl:er o£ Wills - filing fee
State Zip
(if more space is needed, insert additional sheets of the same size)
TOTAL (Also enter on line 9, Recapitulation) $
AMOUNT
140.51
100.00
100.00
4,091.40
125.00
2,100.00
99.00
25.00
6,780.91
Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1511 EX (Rev. 1-97)
Estate of: Paul R. Logan
Soc Sec #: 204-01-7194
Date of Death: 06/29/2003
Item Description
Continuation of Schedule H-A
(Funeral Expenses)
Amount
Rev. Robert Malick
125.00
125.00
~EV-151Z EX + (1-g7)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Paul R. Logan SS~; 204-01-7194 06/29/2003
Include unreimbursed medical expenses.
ITEM
NUMBER
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, AND
LIENS
(If more space is needed, insert additional sheets of the same size)
FILE NUMBER
21-03 -0647
AMOUNT
5.33
DESCRIPTION
Church of God Home
TOTAL (Also enter on line 10, Recapitulation)
5.33
Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1512 EX (Rev. 1-97)
~EV- 1513 EX + (9-00)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Paul R. Lo an SS# 204-01-7194
NUMBER
I,
2
II.
SCHEDULE J
BENEFICIARIES
06/29/2003
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS [include outright spousal distributions, and
tra~fers u~er S~. 91 l~aXl.Z)]
Gloria J. Noss
103 Millers Gap Road
Enola, PA 17025
Oren R. Noss
103 Millers Gap Road
Enola, PA 17025
RELATIONSHIP TO DECEDENT
Do Not List Trustee(s)
Daughter
Son-in-Law
FILE NUMBER
21- 03 - 0647
AMOUNT OR SHARE
OF ESTATE
one-half
one-half
ENTER DOLLAR AMTS. FOR DISTRIBUTIONS SHOWN ABOVE ON LN. 15 THRU 18, AS APPROPRIATE, ON REV 1500 COVER SHEET
NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SEC. 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET
0.00
(If more space is needed, insert additional sheets of the same size)
Copyright (c) :)000 form software only The Lackner Group, Inc. Form REV-1513 EX (Rev, 9-00)
WILL /~gD TBoTAM~,NL OF PI~I~L R. I,OGAN
I~ PAUL R. LOGAN, of the Borough of Hechanicsburg, CountM
~f Cumb~rland and State of Pennsylvania' being of so~nd end dis-
posing mind, memory and understanding? do make? publish and de-
clare this my Las~ Will and Testament.
I direct t}~e payment of all my just debts and funeral expenses
as soon after mlr decea, se as the same can conveniently be done.
i give, devise and bequeath all the rest, residue end remainder
of mM estate, of whatsoever nature and wheresoever situate, to mM
wife,, Nellie H. Logan, absolutelM and uncenditionally.
in the event my wife~ Nellie M. Logan, should predecease me~
or should she die at about the same time as I do, such as in an
accident common to both of us, then in such event, I give, devise
and bequeath my entire estate, real, personal and mixed, of whatso-
ever r~atnre and wheresoever sitnate? to my daughter, Gloria J. Noss,
and her husband, Oran O. Noss~ share and share alike, or to the
survivor o[' said two. should either of them predecease me.
LASTLY, I nominate, constitute and appoint my wife, Nellie M.
L~',U~n, Executrix of this my Last Will ~nd Testament, and in ,.ha
event that my said wife should predecease me, or sho~ld s}~e be un-
'able ,",r unwilling to serve in such capacitX for an}~ reason, then
in such event~ I nominate, constitute and appoint my daughter,
Gl. otis J. Noss, and her husba'nd, Oran O. Ness, Executors of this
mM Last Will and Testament in her place and stead,
-!-
iN W ~°
ITB~EoS WHEREOF~ I have hereunto set my hand and seal
this ~--~ day of February, ~. D. 1977.
Signed, sealed, published and declared by the above named
Paul R. Logan, as and for his Last Will and Testament~ in the
presence of us wh.o ~ave subscribed our names hereto as witnesses,
at. the request of said testator, in his presence and in the
presence of each other.
-2-
4~ 76~ 345~
PNCBANK
August 22, 2003
Irwin McKnight & Hughes
Attn: Roger B Irwin
West Pomfret Professinal Bldg
60 W Pomfret St.
Carlisle, PA 17013-3222
Estate of Paul R Logan (Deceased)
SSN: 204-01-7194
DOD: 06-29-2003
Dear Mr. Irwin:
In response to your request for Date of Death balances for the customer noted
above, our records show the following:
Checking Account
Account~5070082008 Established 01-01-1979
PAUL R LOGAN
GLORIA J NOSS
OREN R NOSS
DOD balance: $9,498.73 Non interest bearing account
The decedent maintained investment #5310403 I. For more information contact
the brokerage department at 1-800-762-6111.
Please note that this office only provides date of death balances for deposit
accounts (IRAs, CDs, Checking and Savings accounts). We do not process any
financial transactions or provide statements. If you need assistance with any of
these items, please call 1 -Sgg-PNC-BANK 0-888-762-2265) or stop by your local
PNC Bank branch office.
Brica L Sehlcgel
PNC Decedent Reporting
Firstside Center
500 First Ave, 4~ FI CIF
Pittsburgh PA 15219-3128
1-800-762-1775
Member FDIC
TOTAL P.O1
PNC |NVESTMENTS
A di¥ision /)f J,J.B. HilJiard, W.L. Ls, ons, In(. mr'miler N'~SE arid SIP(
July 24, 2003
Irwin McKinght & Hughes
West Pomfret Professional Building
60 West Pomfret Street
Carlisle, PA 17013-3222
JUL 25 200~
IRWIN, McKNIGHI & tlubHES
Attn: Roger B. Irwin
RE:
Estate of Paul R. Logan
Date of'Death: June 29, 2003
Social Security #: 204-01-7194
Dear Mr. Irwin:
Thank for your letter dated July 21, 2003. Please find below the requested information:
1. Title of Account:
Paul R. Logan with Oren R. Noss and Gloria J. Noss as Co-POAS
2. Date Established:
12/23/2002
3. Date of Death Value (06/29/03)
1,021 Shares BP PLC SPONS ADR BP ~ $42.10 per share on 06/27/03
The same 1,021 Shares of BP were $42.02 per share on 06/30/03
Please do not hesitate to contact me if I can provide you with further information.
Sincerely,
?
Donna Pollock,
Assistant to Charles Little
A member of Tile PNC Financial Services 6coup
2 East Main Street Mechanicsburg Pennsylvania 17055
www.pncinvcstrncn ts.corn
Important Investor Information: Sccuritie2 and brokerage sci'vices arc provid['d bv PNC vcsh ~ ts, a
div/skm of I J B. Hilliard W I.. Lyons, hie. mr:mbur NYSE and SIPC. Annuities m}d other insurm cc I re tucts
are offered by PNC Int,*mmcc Servicus, Inc :md LJ.B Hillim'd, W.I. lyons, IIIC., liccnsrd ins, lrance aqen('i~ s.
-M~y l,o~ ¥'aIne
· No F~mk Guarantee
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
Oren R. Noss & Gloria J. Noss
being duly sworn according fo law, deposes and says that theY
of the Estate of Paul R. Logan
late of .......... Silver Spring Twp. , Cumberland County, Pa., deceased and that the
within is an inventory made by them , the said Co-Executors
of the entire estate of said decedent, consisting of all the personal property and real estate, except real estate outside
fha Commonwealth of Pen.n, sylvania, and that the figures opposi~m of fha Inventory r~~air value
as of the da+e of decedent s death.
Sworn . ~~~
~nd subscr,bed before me, ~ ~~
S e ~ber 4th 2003 - E.~ '
~ ~ ~, ~ p~ Address
Dele of Deef~'~~~ June 2003
Day Month Year
INSTRUCTIONS
I. An inventory must be filed within three months after appointment of personal representative.
2. A supplement inventory must be filed within thirty days of discovery of additional assets.
3. Additional sheets may be attached as to personalty or realty
4. See Arflcle IV, Fiduciaries Act of 1949.,
~o
u
O
O
O
Inventory of the real and personal estate of
PAUL R o LOGA~I
deceased
PNC IRVESTlqEIqTS, stock account
CHURCH OF GOD HOI~E, refund
1
TOTAL:
;42,943.
$4,609.
;47,552.
26
36
62
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 28O601
HARRISBURG, PA 17128-0601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO.
REV-1162 EX(11-96)
CD 002988
IRWIN ROGER B ESQ
60 W POMFRET ST
CARLISLE, PA 17013
........ fold
ESTATE INFORMATION: SSN: 204-01-7194
FILE NUMBER: 2103-0647
DECEDENT NAME: LOGAN PAUL R
DATE OF PAYMENT: 09/08/2003
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 06/29/2003
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 81,878.12
TOTAL AMOUNT PAID:
81,878.12
REMARKS: ROGER B IRWIN ESQUIRE
SEAL
CHECK# 020167
INITIALS' AC
RECEIVED BY:
DONNA M. OTTO
DEPUTY REGISTER OF WILLS
REGISTER OF WILLS
BUREAU OF ZNDZVTDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG, PA 17118-0601
CONHONWEALTH OF PENNSYLVANIA
DEPARTHENT OF REVENUE
NOTZCE OF ZNHERZTANCE TAX
APPRAZSENENT, ALLO#ANCE OR DZSALLO#ANCE
OF DEDUCTIONS AND ASSESSNENT OF TAX
REV-15~? EX AFP (01-05)
DATE I0-21-2003
ESTATE OF LOGAN
DATE OF DEATH 06-29-2005
' ' . ..... FZLE NUHBER 11 05-06q7
ROGER B IRWIN ESQ COUNTY CUHBERLAND
IRWIN ETAL ACN 101
60 W POHFRET ST ,- Amount Remitted
CARLISLE PA 17015
PAUL R
HAKE CHECK PAYABLE AND RENZT PAYNENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
CUT ALONG THIS LINE ~ RETAZN LOWER PORTION FOR YOUR RECORDS ~
REV-Z547 EX AFP (01-03) NOTZCE OF INHERITANCE TAX APPRAZSENENT, ALLOWANCE OR
ESTATE OF LOGAN
DISALLOWANCE OF DEDUCTIONS AND ASSESSNENT OF TAX
PAUL R F:ILE NO. 21 05-0647 ACN 101
DATE lO-21-ZOOJ
TAX kEtURN NAS: (X) ACCEPTED AS FILED
RESERVATION CON'::E~NZNG FUTURE ZNm=~EST - SEE REVERS.".
CHANGED
APPRA:ISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. RmaZ Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
~. Close/y HaZd Stock/Partnership Zn*armst (Schmdulm C) ($)
~. Nortgagos/Notas RecmivebZa (Schedule D) (~)
5. Cash/Bank Daposits/Nisc. PmrsonaZ Property (ScheduZo E) (S)_.
6. Joint/y O~nad Property (SchmduZa F) (6)
7. Transfers (Schedule G) (7)
8. Total Assets
APPROVED DEDUCTIONS AND EXEHPT:IONS:
9. Funeral Expansms/Adm. Costs/H1sc. Expenses (Schedule H) (9)
10. Dabts/Nortgage LiabiZitias/Lians (Schedule Z) (10)
11. TotaZ Deductions
12. Net Value of Tax Return
15.
1~.
Cheri*able/Govarnmmntal Bequests; Non-mlmctmd 9115 Trusts (Schedule J)
Net Value of Estate Subject to Tax
.00
42z945.26
.00
.00
4,609.$6
5;166.24
.00
(8)
6,780.91
NOTE: To insure proper
credit to your account,
submit the upper portion
of this form with your
tax Payment.
NOTE
50,718.86
ASSESSHENT OF TAX:
15. Amount of L/nm 14 at Spousal rata
16. Amount of L/ne lq taxable at Lineal~Class A rate
17. Amount of Line lfi at Sibling rate
18. Amount of L/no lq taxable at Collatoral/CZass B rata
19. Principal Tax Due
TAX CRED:ITS:
PAYRENT / RECEIPT
DATE NUHBER
09-08-2005 CD002988
O[SCOUNT
INTEREST/PEN PAID (-)
98.85
(15) .00 X O0 = .00
(16) 45,952.62 x 045= 1,976.97
(17) .00 x 12 = .00
(18) . O0 x 15 = . O0
(19); 1,976.97
AHOUNT PAID
1,878.12
ZF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULAT/ON OF ADDZT/ONAL INTEREST.
TOTAL TAX CREDIT I 1,976.97
BALANCE OF TAX DUEI . O0
INTEREST AND PEN. I .00
TOTAL DUE / . O0
IF TOTAL DUE TS LESS THAN ~1, NO PAYNENT TS REQUIRED.
TF TOTAL DUE TS REFLECTED AS A "CREDIT" (CR), YOU NAY BE DUE
REFUND. SEE REVERSE SIDE OF THIS FORN FOR INSTRUCTIONS.)
:If an assessment was issued previously, lines 1~, 15 and/er 16, 17, 18 and 19 will
reflect figures that include the totaZ of ALL returns assessed to date.
5.55
(11) 6. 786.2a
(12) 45,952.62
(15) . O0
(lq.) 45,952.6;'
RESERVATION:
Estates of decadents dying on or before December 11, 1982 -- if any future interest in the estate is transferred
in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for
life or for years, the Coeaonaaalth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the lawful Class D (collateral) rate on any such future interest.
PURPOSE OF
NOTICE:
PAYNENT:
REFUND (CR):
OBJECTIONS:
ADHIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
To fulfill the requirements of Section 11~0 of the Inheritance and Estate Tax Act, Act Z$ of 2000. (71 P.S.
Section 91~0).
Detach the top portion of this Notice and submit with your payment to the Register of gills printed on the reverse side.
--Make check or money order payable to: REGISTER OF RILLS, AGENT
A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-ISIS). Applications ara available at the Office
of the Register of Hills, any of the 25 Revenue District Offices, or by calling the specie1 Z~-hour
answering service for fores ordering: 1-800-561-2050; services for taxpayers aith special hearing and ! or
speaking needs: 1-800-~7-5010 (TT only).
Any party in interest not satisfied with the appraisement, allowance, or disalloaance of deductions, or assessment
of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of
this Notice by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17118-1011, OR
--election to have the matter determined at audit of the account of the personal representative, OR
--appeal to the Orphans' Court.
Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 180601, Harrisburg, PA 17118-0601
Phone (717) 787-6505. Sam page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-1501) for an explanation of administratively correctable errors.
If any tax due is paid within three (5) calendar months after the decedant's death, a five percent (51) discount of
tho tax paid is allowed.
The 151 tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the and ef the tax amnesty period. This non-participation
penalty is appealable in tho same manner and in the the same time period as you would appeal the tax and interest
that has been assessed as indicated on this notice.
Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date cf
death, to the date of payment. Taxes ahich became delinquent before January 1, 1981 bear interest at the rate of
six (6X) percent per annum calculated at a daily rate of .00016~. A11 taxes which became delinquent on and after
January 1, 1981 wiL! bear interest at a rate ehich will vary from calendar year to calendar year with that rate
announced by tho PA Department of Revenue. The applicable interest rates for 198Z through ZOO5 ars:
Interest Daily Interest Daily Interest Daily
Factor Year Rate Factor
Year Rate Factor Year Rate
1981 ZOZ .0005¢8 1987 91 .0001~7 1999 71 .00019Z
1983 162 .000¢58 1988-1991 111 .000501 1000 81 .000119
198~ 111 .000301 1991 91 .O00Zq7 ZOO1 91 .0001~7
1985 152 .000556 1993-199~ 72 .000192 2002 6Z .00016~
1986 IOZ .00027~ 1995-1998 92 .0002~7 2003 52 .000137
--Interest is calculated as folloas:
INTEREST = BALANCE OF TAX UNPAID X NUHBER OF DAYS DELINQUENT X DA/LY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after the interest computation date shown on the
Notice, additional interest must be calculated.
STATUS REPORT UNDER RULE 6.12
Name of Decedent:
PAUL R. LOGAN
Date of Death:
June 29, 2003
No. 21-03-0647
Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following
with respect to completion of the administration of the above-captioned estate:
1. State whether administration of the estate is complete: X Yes No
2. If the answer is No, state when the personal representative reasonably believes that the
administration will be complete:
3. If the answer to No. 1 is Yes, state the following:
a. Did the personal representative file a final account with the Court?
~ Yes X No
b. The separate Orphans' Court No. (if any) for the personal representative's
account is:
c. Did the personal representative state an account informally to the parties
in interest? X Yes No
Date:
do
attached to this report.
10/24/03
Copies of receipts, releases, joinders and approvals of formal or informal
accounts may be filed with the Clerk of Orphan's Court and may be
Signature
IRWIN & McKNIGHT
Roger B. Irwin, Esquire
Name (please type or print)
60 West Pomfret Street
Address
Carlisle, PA 17013
City, State, Zip
(717) 249-2353
Telephone Number
Capacity:
X
Personal Representative
Counsel for Personal Representative