HomeMy WebLinkAbout03-0739PETITION FOR GRANT OF LETTERS OF ADMINISTRATION
Estate of MILDRED M. SHELLER No.
also known as To:
73 9
Register of Wills for the
Deceased. County of Cumberland in the
Commonwealth of Pennsylvania
Social Security No. 189-09-4658
The petition of the undersigned respectfully represents that:
Your petitioner(s), who is/are 18 years of age or older, appl_iea_~ for letters of administration
on the estate of
(d.b.n.; pendente lite; durante absentia; durante minoritate)
the above decedent.
Decendent was domiciled at death in Cumberland County, Pennsylvania, with
h er last family or principal residence at 166A McAllister Church Road_. I4. pann.nboro Twp.
(list street, number and municipality)
Decendent, then 88 years of age, died July 5 ,1~ 2003 ,
at Chapel Pointe at Carlisle, Carlisle PA
Decendent at death owned property with estimated values as folllows:
(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:
$ 8~000.00
$
$
$
Petitioner s after a proper search ha ye ascertained that decedent left no will and was survived by
the following spouse (if any) and heirs:
Name
Shirley C. Sheaffer
David L. Sheller
Relationship
daughter
son
Residence
144 McAllister Church Road
Carlisle, PA 17013
131FernAvenue
Carlisle, PA 17013
Jean E. R/chw~ne daughter 101 Skyline Drive
Mechanicsburg, PA 17050
Vivian M. Kugle daughter 414 Swatara St., Steelton, PA
THEREFORE, petitioner(s) respect~lly request(s)the grant of letters of administration in the
appropriate ~rm tothe undersigned.
17113
Shirley C.~ S~e~ff~- ~ 1-- -
144 M~lister Church Road 1
Carlisle. PA 17013
717-24~-3600 71 7-TA~-OO~6
OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA ~ ss
COUNTY OF C~.R~.A~
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(s) of the above decedent petitioner(s) will well and
truly administer the estate according to law.
Sworn to or affirmed and subscribed c ~ca-4t~Jo~J~ .... /9. ~d~/'~/._
before me this 8th ~ ~ day of ] ~hxrZey ~ Sheagger
No. 21-0}- 739
Estate of l~ldred M. Sheller , Deceased
GRANT OF LETTERS OF ADMINISTRATION
AND NOW September 9th ~l~ 2003, in consideration of the petition on
the reverse side hereof, satisfactory proof having been presented before me,
IT IS DECREED that Shirley C. Sheaffer and David L. Sheller
is/are entitled to Letters of Administration, and in accord with such finding, Letters of Administration
are hereby granted to Shirley C. Sheaffer and David L. Sheller
in the estate of l~ldred M. Sheller
FEES
Letters of Administration .....
Short Certificates(2 ) .......... $ 6_ nn
Renunciation ................ $ 5 o 00
JCP $10. O0
TOTAL $. 61.00
Filed Soptember. ~h; .... A.D. ~1~ 200~
60 W. Pomfret Street, Carlisle, PA 17013
ADDRESS
717-249-2353,
PHONE
Call~
21-2003-739
RENUNCIATION
In regard to the Estate of
To the Register of Wills of
MILDRED M. SHELLER
Cumberland
County, Pennsylvania.
,deceased.
The undersigned children of the above decedent hereby renounce(s)
the right to administer the estate and respectfully ask(s) that Letters of Administration
be issued to Shirley C. Sheaffer and David L. Sheller
WITNESS our hand(s) this day of September ,2003.
S IGt~qATIJt~E
Vivian M. Kugle
414 Swatara Street
Steelton, PA 17113
ADDRESS
SIGNATURE
Je E. Richwine
101 Skyline Drive
Mechanicsburg, PA 17050
ADDRESS
21-2003-739
FAMILY SETTLEMENT AND FINAL RELEASE IN THE ESTATE
OF MARY R. SMITH
KNOW ALL MEN BY THESE PRESENTS, that WHEREAS, Mary R. Smith, late of
Cumberland County, Pennsylvania, died testate on November 22, 2002, having first made her last
will and testament duly executed on February 16, 1999;
WHEREAS, the said, Mary R. Smith, by the aforesaid last will and testament, named Paul
J. Smith, as Executor of said last will;
WHEREAS, letters testamentary on the estate of the said decedent were duly issued by the
Register of Wills of Cumberland County, Pennsylvania, to the said Executor, Paul J. Smith,
hereinafter called personal representative.
WHEREAS, the personal representative has gathered the assets of the estate of the said
decedent and the assets consist of personal and real property, to a total value of $254,767.62, as set
forth in Exhibit A, which is a statement of account of the said personal representative, and which is
attached hereto and made a part hereof, and marked Exhibit A;
WHEREAS, the debts and deductions, including the payment of inheritance tax in the said
estate, amount to $51,600.00, as further referenced on Exhibit A;
WHEREAS, a partial distribution was made to the heirs in the amount of $25,000.00 each,
totaling $75,000.00 as referenced on Exhibit A, leaving a balance for distribution of
$129,488.52, also as set forth in the statement of the said personal representative, which is attached
hereto and marked Exhibit A; "
Ii:': ::' ? ~-(!'~? ':"9,
WHEREAS, the balance for distribution as shown in the said statement marked Exhibit A
has been reduced to cash and is available for distribution in accordance with the terms of the last will
and testament of the said decedent.
NOW, THEREFORE, KNOW YE, that we, being all of the named beneficiaries of the will
of the said decedent, do hereby each of us, acknowledge that we have this day had and received from
the aforesaid personal representative, in full satisfaction and payment of all stun or sums of money,
legacies, bequests, and devises as are given, devised and bequeathed to each of us respectively by
the said will of Mary R. Smith in the amounts due us under said will, which amounts we have
received this day, and which amounts are in the amount set opposite our respective names in the table
and schedule of distribution in said statement attached hereto and marked Exhibit A;
AND, each of us does hereby stipulate that in order to avoid the expense and time involved
in the filing of a formal account and schedule of distribution, we each agree that no account is
necessary and we do hereby agree that we do consent to distribution being made without the filing
of an account and schedule of distribution, the same to be with the same force and effect as if they
had been filed and confirmed by the Orphans' Court Division of the Court of Cumberland County.
THEREFORE, we and each of us, do hereby remise, release, quitclaim and forever discharge
the said personal representative, heirs, executors, and administrators and assigns of and from the said
estate and from all actions, suits, payments, accounts, reckonings, claims and demands whatsoever
for or by reason thereof, or for any other use, matter, cause or thing whatsoever, touching upon the
estate of the said decedent, and each of us do further hereby covenant and agree that should any
liability come due to the estate of the said decedent after the signing of this agreement, we and each
of us do hereby covenant and agree with each other and the aforesaid personal representative, that
we will contribute pro-rata, our share of the estate to satisfy any and all claims, demands, suits, or
causes of action which may be successfully prosecuted against the said estate or the aforesaid
personal representative after the signing, sealing and delivery of this family settlement agreement and
final release.
1N WITNESS WHEREOF, we have hereunto set our hands and seals this
day of
(SEAL)
STATE OF PENNSYLVANIA ·
SS. ·
COUNTY OF CUMBERLAND ·
On this, the ,? 0 t~I day of .~'t~ D {~c r¢D 6~'
,2003, before me, a Notary Public, the
undersigned officer, personally appeared Paul J. Smith (known to me or satisfactory proven) to be
the person whose name is subscribed to the within instrument, and acknowledged that he executed
the same for the purposes therein contained.
IN WITNESS WHEREOF, I hereunto set my hand and official seal.
Amanda L. Fisher, Not.~ry Public
My ~ Expires Apr. 17,
' tNanc~Ja~e Foster
(SEAL)
STATE OF PENNSYLVANIA ·
SS. ·
COUNTY OF CUMBERLAND ·
On this, the //~' day of~ ~,~{-a'~1 ,2003, before me, a Notary Public, the
undersigned officer, personally appeared Nancy Jane Foster (known to me or satisfactory proven)
to be the person whose name is subscribed to the within instrument, and acknowledged that she
executed the same for the purposes therein contained.
1N WITNESS WHEREOF, I hereunto set my hand and official seal.
Patricia Ann Martin
(SEAL)
STATE OF PENNSYLVANIA ·
SS. ·
COUNTY OF CUMBERLAND ·
On this, the q -'- day of ,2003, before me, a Notary Public, the
undersigned officer, personally appeai'6d Patricia Ann Martin (known to me or satisfactory proven)
to be the person whose name is subscribed to the within instrument, and acknowledged that she
executed the same for the purposes therein contained.
1N WITNESS WHEREOF, I hereunto set m'~ hand and official seal.
Jennifer S. Lindsa~, Notat'V
Carlisle Bo;'o, Cumberland C. our¢.v
My Com~ssion Expires Nov. 29, 2003
Member, Pennsy~ania Associati~ ot Notaries
Date of Death:
Date of Executor's Appointment:
Accounting for the period:
INFORMAL ACCOUNT OF
Paul J. Smith, Executor
for
Estate of Mary R. Smith
November 22, 2002
December 2, 2002
December 2, 2002 to
September 1, 2003
Summary of Account
Proposed distribution to Beneficiaries
Page
5
Current
Value
Fiduciary
Acquisition
Value
Principal
Receipts
Savings Accounts, Certificates of
Deposit, Checking Accounts
Interest Earned
Sale of 3085 Spring Road, Carlisle
Miscellaneous Personal Property
(sold at auction)
New Gain (or Loss) on Sales or Other Disposition
Less Disbursements:
4
Debts of Decedent
Funeral Expenses
Administrative Expenses
Federal and State Taxes
Fees and Commissions
$
$
81,978.60
127,500.00
7,206.50
19,033.33
2,738.80
22,786.00
Balance before Distributions
Partial Distributions to Beneficiaries
Principal Balance on Hand
$
$
$
204,488.52
75,000.00
129,488.52
Receipts of Personal Representative
Asset
Savings Accounts, Certificates of Deposit,
Checking Accounts
M&T Bank, Classic Account
Citizens Bank, Citizens Circle Account
Realty
3085 Spring Road, Carlisle, PA 17013
Personalty
Miscellaneous personal property (sold at auction)
Stocks and Bonds
409 shs. of Cinergy Corp.
400 shs. of Carlisle Companies, Inc.
105 shs. of First Energy Corp.
144 shs. of Daimler/Chrysler AG
Value
(Date of Death)
$ 51,280.09
$ 30,698.51
81,978.60
$ 127,500.00
$ 127,500.00
$ 7,206.50
$ 7,206.50
$ 13,267.96
$ 16,350.00
$ 3,368.40
$ 5,096.16
$ 38,082.52
Miscellaneous
Refund from State Auto Insurance
Federal Income Tax Refund (2001)
Pennsylvania Income Tax Refund (2001)
$ 23.90
$ 1,126.00
$ 171.00
1,320.90
TOTAL:
256,088.52
Debts of Decedent
Continuing Care Rx
Presbyterian Homes, Inc.
Disbursements of Principal
$
$
Funeral Expenses
Ronan Funeral Home
Administrative Expenses
Auction (commission)
The Sentinel (legal advertisement)
Cumberland Law Journal (legal advertisement)
Probate Fees
Cleaning of Property/Preparation for Auction
Settlement Charges at sale o£real estate
Commission paid to realtor- $7,650.00
Real estate transfer tax-$1,275.00
Radon Mitigation-S350.00
Seller Assistance-S3,000.00
PP&L
Dauphin Oil
Tristan Associates
Nancy Sheibley, Real Estate Taxes
State Auto Insurance
Calaman's Lawn Service
$
$
$
$
$
$
535.86
2,335.00
2,738.80
$
1,827.62
146.57
75.00
308.00
1,020.00
12,275.00
214.04
497.92
3.43
372.52
137.90
127.20
2,870.86
2,738.80
Federal and State Taxes
Pennsylvania Inheritance Tax (net of estimated payment
and refund)
Federal Income Tax (2002)
State Income Tax (2002)
TOTAL:
8,973.28
125.86
$
$
17,008.20
9,099.14
31,717.00
4
Fees and Commission
Executor's Commission, Paul J. Smith
O'Brien, Baric &Scherer, attorney fees
$ 11,393.00
$ 8,500.00
$ 19,893.00
TOTAL: $ 51,600.00
Partial Distributions To Beneficiaries
Paul J. Smith
Patricia Ann Martin
Nancy Jane Foster
Proposed Distributions To Beneficiaries:
Patricia Ann Martin $
Paul J. Smith $
Nancy Jane Foster
43,162.84
43,162.84
43,162.84
$ 25,000.00
$ 25,000.00
$ 25,000.00
TOTAL: $ 75,000.00
Balance On Hand
TOTAL: $ 129,488.52
PETITION FOR PROBATE & GRANT OF LETTERS
Estate of MILDRED M. SHELLER
also known as
Social Security No. 189-09-4658
NO.
, deceased.
21-03-0739
To: Register of Wills for the
County of Cumber/and
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 October 28, 1999 , and codicils dated none The Executor
named none died Renunciations for Vivian M. Ku,qle and Jean E. Richwine are
attached hereto.
Decedent was domiciled at death in Cumberland County, Pennsylvania, with her last family or principal
residence at 144A McAIlister Church Road, West Pennsboro Township, Carlisle
Decedent, then 88 years of age, died
July 5 ,2003, at Chapel Pointe at Carlisle.
Except as fo{lows, 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:
$8,000.00
$
$
$
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):
Shirley ~.°Sheaffer ' '
144 McAIlister Church Road
Carlisle, PA 17013
717-243-3600
David L. Sheller
131 Fern Avenue
Carlisle, PA 17013
717-243-0036
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 affirrr~,..d,~nd subscribed
before me this .,..')' - day of
October ,2003.
Regtst~
Shirley Cf. Sheaffer /"
-- Davi(:]'~. ~hell~r --
lq-
No. 21-03-0739
Estate of MILDRED M. SHELLER
, deceased.
DECREE OF PROBATE & GRANT OF LETTERS
AND NOW, October I-'~ ,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
October 28, 1999 described therein be admitted to probate and filed of record as
the Last Will of Mildred M. Sheller ; and Letters Testamentary _ are hereby granted to
Shirley C. Sheaffer and David L. Sheller
FEES
Probate, Letters, Etc ........ $
Short Cedificates( ) ....$
Renunciation(s) ...........
JCP .................... $
Other .... $
TOTAL: .... $
Filed. I.E)..-.~..-3..- .~. r,.~.oZ5 ..............
__ . LRegister of Wills-f 0-i-
IRWIN & McKNIGHT
Marcus A. McKni,qht Ill, Esquire
ATTORNEY (Sup. Ct. I.D. No.)
60 West Pomfre~ St., Carlisle, PA 17013
ADDRESS
717-249-2353
PHONE
In regard to the Estate of
To the Register of Wills of
RENUNCIATION
MILDRED M. SHELLER
Cumberland
County, Pennsylvania.
, deceased.
The undersigned children
the right to administer the estate and respectfully ask(s) that Letters
issued to Shirley C. Sheaffer and David L. Sheller
WITNESS our hand(s) this 1~'~ day of October
Testamentary_
of the above decedent hereby renounce(s)
be
,2003.
S'IGN'A~UI0E
Vivian M. Kugle
414 Swatara Street
Steelton, PA 17113
ADDRESS
SIGNATURE
Jean E. Richwine
101 Skyline Drive
Mechanicsburg, PA 17050
ADDRESS
I, MILDRED M. SHELLER, of West Pennsboro Township, Cumberland County,
Pennsylvania, declare this instrument to be my Last Will and Testament, hereby expressly
revoking all Wills and Codicils heretofore made by me.
ONE: I direct my Co-Executors to pay all of my debts, funeral and administrative
expenses as soon as may be done conveniently after my decease.
TWO: I give, devise, and bequeath all of my estate of every nature and wherever situate
as follows:
a. To SHIRLEY C. SHEAFFER .......................................... 20%;
b. To VIVIAN M. KUGLE ................................................. 20%;
c. To JEAN E. RICHWINE ................................................ 20%;
d. To DAVID L. SHELLER ................................................ 20%;
e. To DANIEL GLENN RHOADS .................................... 6.67%;
£. To RICHARD LEE RHOADS ....................................... 6.67%;
g. To JASON POWELL RHOADS .................................... 6.67%.
If any of the above named individuals have predeceased me, the share of said
individuals will be distributed in equal shares to the living issue of said individuals. If
RICHARD LEE RI-lOADS has predeceased me without living issue, his share will be divided
equally by his brothers who survive me.
THREE: I appoint my children, SHIRLEY C. SHEAFFER, VIVIAN M. KUGLE,
JEAN E. RICHWINE and DAVID L. SHELLER, as Co-Executors of'this my Last Will.
FOUR: My Co-Executors may, at their discretion, compromise claims, borrow money,
retain property for such length of time as they may deem proper; lease and sell property for such
prices, on such terms, at public or private sales, as they may deem proper; and invest estate
property and income without restriction to legal investments.
FIVE: No Co-Executors acting hereunder shall be required to post bond or enter security
in this or any other jurisdiction.
IN WITNESS WHEREOF, I have hereunto set my hand and seal this 28TM day of
October, 1999.
MILDRED M. SHELLER
(SEAL)
Signed, sealed, published and declared by MILDRED M. SHELLER, the above
named Testatrix, as and for her Last Will and Testament, in the presence of us, who, at her
request and in her presence and in the presence of each other have subscribed our names as
witnesses hereto.
ACKNOWLEDGMENT AND AFFIDAVIT
WE, MILDRED M. SHELLER, CHERYL L. CLELAND and MARTHA L.
NOEL, the testatrix and witnesses respectively, whose names are signed to the foregoing
instrument, being first duly sworn, do hereby declare to the undersigned authority that the
testatrix signed and executed the instrument as her Last Will, and that she had signed willingly,
and that she executed it as her free and voluntary act for the purpose herein expressed, and that
each of the witnesses, in the presence and hearing of the testatrix, signed the Will as a witness
and that to the best of their knowledge the testatrix was, at that time, eighteen years of age or
older, of sound mind and under no constraint or undue influence.
L. CLELAND
COMMONWEALTH OF PENNSYLVANIA :
: SS:
COUNTY OF CUMBERLAND :
Subscribed, swom to and acknowledged before me by, MILDRED M. SHELLER, the
testatrix herein and subscribed and sworn to before me by CHERYL L. CLELAND and
MARTHA L. NOEL, witnesses, this 28m day of October, 1999.
Notarial Seal
Betzi A. Morrison, Notary Public
Carlisle Boro, Cumberland County
My Commission Expires Dec. 15, 2000
Member, Pennsylvania Association oi' Notaries
IV-
HILl)RED lt. SHELLER
LAW OFFICES
IRWIN, MCKNIGHT & HUGHES
WEST POMFRET PROFESSIONAL. BUILDING
60 WEST POMFRET STREET
CARLISLE, PENNSYLVANIA 1701:3-3222
(717) 249-2353
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO.
REV-1162 EX(11-96)
CD 003084
MCKNIGHT MARCUS A III
60 W POMFRET STREET
CARLISLE, PA 17013
fold
ESTATE INFORMATION: SSN: 189-09-4658
FILE NUMBER: 2103-0739
DECEDENT NAME: SHELLER MILDRED M
DATE OF PAYMENT: 10/03/2003
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 07/05/2003
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $2,289.87
TOTAL AMOUNT PAID:
$2,289.87
REMARKS: MARCUS MCKNIGHT ESQUIRE
SEAL
CHECK# 020307
INITIALS' VZ
RECEIVED BY:
DONNA M. OTTO
DEPUTY REGISTER OF WILLS
REGISTER OF WILLS
REV- 1500 EX + (6-00)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
D
E
C
E
D
E
N
T
cAFB
HpRL
EpIO
CRAC
KOTK
ES
Co.
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
DECEDENT'S NAME(LAST, FIRST, AND MIDDLE INITIAL)
Sheller Mildred M.
OFFICIAL USE ONLY I
FILE
NUMBER
21-03-0739
COUNTY CODE YEAR NU M B ER
SOCIAL SECURITY NUMBER
189-09-4658
DATE OF DEATH (MM-DD-YEAR) I DATE OF BIRTH (MM-DD-YEAR}
07/05/2003 04/15/1915
( F APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
THIS RETURN MUST BE FILED IN DUPUCATE W1TH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
1. Original Return ~ 24i SupplementaIReturn
4. Limited Estate · Future Interest Compromise (date of death after 12-12:-82)
6. Decedent Died Testate Decedent Maintained a Living Trust
(Attach copy of Will) (Attach copy of Trust)
~-]9. Litigation Proceeds Received I110. SpousaIPoverty Credit
(date of death between 12-31-91 and 1-1-95)
U (date of death
3. Remainder Return prior to 12-13-8:=)
5. Federal Estate Tax Return Required
0 8. Total Number of Safe Deposit Boxes
11. Election to tax under Sec. 9113(A)
(Attach Sch O)
NAME
Marcus A. McKni~ht Esq.
FIRM NAME (If Applicable)
IRWIN & McKNIGF1T
717./249- 2353
COMPLETE MNLING ADDRESS
60 West Pomfret Street
West Pomfret Professional Bldg.
Carlisle, PA 17013
R
E
C
A
P
I
T
U
L
A
T
I
O
N
x
T
I
O
N
1. Real Estate (Schedule A) (1) None
z. Stocks and Bonds (Schedule B) (2) None
3. Closely Held Corporation, Partnership or (3) None
Sole -Proprietorship'
4. Mortgages & Notes Receivable (Schedule D) (4) None
5. Cash, Bank Deposits & Miscellaneous Personal Property ($) 6,618.99
(Schedule E)
6. Jointly Owned Property (Schedule F) (6) None
~ 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) (9)
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10)
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
13. Charitable and Governmental Bequests/Sec 9t 13 Trusts for which an election to tax has not been
made (Schedule J)
14. Net Value Subject to Tax (Line 12 minus Line 13)
49,972.83
1,652.60
1,375.00
OFFICIAL USE ONLY
(8) 56,591.82
(11) 3,027.60
(12) 53,564.22
(13)
(14) 53,564.22
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
53,564.22
X .0 0
X .0 45
X .12
X .15
'(lS), , , o.oo
(16) 2,410.39
(17) 0.00
(18). 0.00
(19) 2,410.39
Copyright (c) Z000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00)
Decedent's Complete Address:
STREET ADDRESS
144A McAllister Church Road
CITY STATE ZIP
Carlisle PA 17013
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
120.52
(4)
Total Credits ( A + B + C ) (2)
2,410.39
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 I Line 20 to request a refund (4)
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5)
A. Ente~ the interest on the tax due. (SA)
B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (SB)
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred; .........................
b. retain the right to designate who shall use the property transferred or its income; ...........
c. retain a reversionary interest; or ....................................
d. receive the promise for life of either payments, benefits or care? ...................
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate c~nsideration? ................................ ['---] ~
3. Did decedent own an "in trust for" or payable upon death bank account or security at his
or her death? .............................................. ~] ~]
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property
which contains a beneficiary designation? ................................ IXI I I
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,
YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN,
120.52
0.00
0.00
2,289.87
0.00
2,289.87
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true,
correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge.
SIGNATUREOFPERSONRESPONSIBLEFORFILINGRETURN David L. Sheller DATE
[ 131 Fern Avenue
........................... {9 .½c,
/ ~ _~/ / // 60 West Pomfret Street
~ ~ / J . ~ ~- --~%~l-fJig-~-Pk---i~i~ ........................... ~~
For dates o~ on or after JulyS994 and before Janua~ 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the
surviving2 P~)(~1)(i)].
For date~h on or aEer Janu~ 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. 9~A ~~tute does not exempt a tran~er to a surviving spouse from tax, and the statuto~ requirements for disclosure of assets
and filin0 a tax return are still applicable even if the surviving spouse is the only beneficial.
For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twen~-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(aX 1)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. 9116(aX1.3)]. A sibling is defined, under
Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption.
Copyright (c) 20~ form software only The Lackner Group, Inc. Form REV- 15~ EX (Rev. 6-00)
ADDITIONAL Personal Representatives
Estate of Mildred M. Sheller SS# 189-09-4658 07/05/2003
Under penalties of perjury, the undersigned declare that they
have examined this return, including accompanying schedules and
statements, and to the best of their knowledge and belief, it is
true, correct and complete.
Signature
N~e
Address Line 1
Address Line 2
City, State, Zip
Date
Shirley C. Sheaffer
144 McAllister Church Road
Carlisle, PA 17013
REV-1508 EX + (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Mildred M. Sheller SS~/
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
189-09-4658 07/05/2003
FILENUMBER
21-03-0739
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 M&T Bank, checking account
TOTAL (Also enter on line 5, Recapitulation)
VALUE AT DATE
Of DEATH
6,618.99
6,618.99
(If more space is needed, insert additional sheets of the same size)
Coovri(3ht (c~ 1996 form software only CPSystems, Inc, Form REV-1508 EX (Rev. 1-97)
REV-1510 EX + (1-97)
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Mildred M. Sheller SS~/ 189-09-4658 07/05/2003
This schedule must be completed and filed if the answer to any of questions 1 through 4 on page 2 is yes.
FILE NUMBER
21-03-0739
DESCRIPTION OF PROPERTY % OF
ITEM INCLUDE THE NAMEOFTHETRANSFEREE, THEIR DATE OF DEATH DECD'S EXCLUSION TAXABLE VALUE
RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER.
NUMBER ATTACH A COPYOF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE)
1 SunAmerica Financial - 49,972.83 49,972.83
annuity f/026850
TOTAL (Also enter on line 7, Recapitulation) $ 49,972.83
(If more space is needed, insert additional sheets of the same size)
Copyrfght (c) 1996 form software only CPSystems. Inc. Form REV-I$10 EX (Rev. 1-97)
REV- 1511 EX + (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Mildred M. Sheller SS¢~
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
189-09-4658 07/05/2003
FILENUMBER
21-03-0739
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
1
2
3
FUNERAL EXPENSES:
Carlisle Memorial Service
Hoffman~Roth Funeral Home
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) Commission Paid:
Attorney's Fees IRWIN & McKNIGHT
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City State Zip
Relationship of Claimant to Decedent
Probate Fees Register of Wills
Accountant's Fees
Tax Return Preparer's Fees
Other Administrative Costs
Cumberland Law Journal -
Register of Wills filing fees
The Valley Times Star - estate notice
estate notice publication
publication
125.00
301.60
1,000.00
72.00
vt 00
25.00
54.00
TOTAL (Also enter on line 9, Recapitulation) $ 1,652.60
(If more space is needed, insert additional sheets of the same size)
Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1511 EX (Rev. 1-97)
REV-1512 EX, (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Mildred M. Sheller SS~/
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, AND LIENS
189-09-4658 07/05/2003
FILENUMBER
21-03-0739
Include unreimbursed medical expenses.
ITEM
NUMBER DESCRIPTION AMOUNT
Chapel Pointe at Carlisle
Omnicare Pharmacy
TOTAL (Also enter on line 10, Recapitulation) $
1,303.00
72.00
1,375.00
(If more space is needed, insert additional sheets of the same size)
Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1512 EX (Rev. 1-97)
REV~ 1513 EX +(9-00)
SCHEDULE J
BENEFICIARIES
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Mildred M. Sheller SS~/ 189-09-4658 07/05/2003 21-03-0739
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
4
II.
TAXABLE DISTRIBUTIONS [include outright spousal distributions, and
transfers under Sec. 9116(a)(1,2)]
Vivian M. Kugle
414 Swatara Street
Steelton, PA 17113
Daniel G. Rhoads
1214 Centerville Road
Newville, PA 17241
Jason P. Rhoads
11 Chestnut Street
Newville, PA 17241
Richard L. Rhoads
117 N. Middlesex Road
Carlisle, PA 17013
Jean E. Richwine
101 Skyline Drive
Mechanicsburg, PA
17050
Daughter
Grandson
Grandson
Grandson
Daughter
20%
6.67%
6.67%
6.67%
2O%
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) 2000 form software only The Lackner Group, Inc. Form REV-1513 EX (Rev. 9-00)
Estate of: Mildred M. Sheller
Soc Sec #: 189-09-4658
Date of Death: 07/05/2003
Continuation of Schedule J, Part
(Taxable Bequests)
Item
Name and Address of Beneficiary
Relationship
Amount or
Share of Estate
Shirley C. Sheaffer
144 McAllister Church Road
Carlisle, PA 17013
David L. Sheller
131 Fern Avenue
Carlisle, PA 17013
Daughter
Son
20%
20%
1..,4 $ 7' ~I1..1.. ,4ND rES 7',,~4E'N 7'
I, MILDRED M. SHELLER, of West Pennsboro Township, Cumberland County,
Pennsylvania, declare this instrument to be my Last Will and Testament, hereby expressly
revoking all Wills and Codicils heretofore made by me.
ONE: I direct my Co-Executors to pay all of my debts, funeral and administrative
expenses as soon as may be done conveniently after my decease.
TWO: I give, devise, and bequeath all of my estate of every nature and wherever situate
as follows:
a. To SHIRLEY C. SHEAFFER .......................................... 20%;
b. To VIVIAN M. KUGLE ................................................. 20%;
c. To JEAN E. RiCHWiNE ................................................ 20%;
d. To DAVID L. SHELLER ................................................ 20%;
e. To DANIEL GLENN RHOADS .................................... 6.67%;
f. To RICHARD LEE RHOADS ....................................... 6.67%;
g. To JASON POWELL RHOADS .................................... 6.67%.
If any of the above named individuals have predeceased me, the share of said
individuals will be distributed in equal shares to the living issue of said individuals. If
RICHARD LEE RHOADS has predeceased me without living issue, his share 'will be divided
equally by his brothers who survive me.
THREE: I appoint my children, SHIRLEY C. SHEAFFER, VIVIAN M. KUGLE,
JEAN E. RICHWINE 'and DAVID L. SHELLER, as Co-Executors of this my Last Will.
FOUR: My Co-Executors may, at their discretion, compromise claims, borrow money,
retain property for such length of time as they may deem proper; lease and sell property for such
prices, on such tc~s, at public or private sales, as they may deem proper; and invest estate
property and income without restriction to legal investments.
FIVE: No Co-Executors acting hereunder shall be required to post bond or enter security
in this or any other jurisdiction.
IN WITNESS WHEREOF, I have hereunto set my hand and seal this 28TM day of
October, 1999.
MILDRED M. SHELLER
(SEAL)
Signed, sealed, published and declared by MILDRED M. SHELLER, the above
named Testatrix, as and for her Last Will and Testament, in the presence of us, who, at her
request and in her presence and in the presence of each other have subscribed our names as
witnesses hereto.
ACKNOWLEDGMENT AND AFFIDAVIT
WE, MILDRED M. SHELLER, CHERYL L. CLELAND and MARTHA L.
NOEL, the testatrix and witnesses respectively, whose names are signed to the foregoing
instrument, being first duly sworn, do hereby declare to the undersigned authority that the
testatrix signed and executed the instrument as her Last Will, and that she had signed willingly,
and that she executed it as her free and voluntary act for the purpose herein expressed, and that
each of the witnesses, in the presence and hearing of the testatrix, signed the Will as a witness
and that to the best of their knowledge the testatrix was, at that time, eighteen years of age or
older, of sound mind and under no constraint or {indue influence.
M LDR-ffD-M. SIiEI LER
dHERY L. CLELAND '
L. OEL
COMMONWEALTH OF PENNSYLVANIA :
: SS:
COUNTY OF CUMBERLAND :
Subscribed, sworn to and acknowledged before me by, MILDRED M. SHELLER, the
testatrix herein and subscribed and sworn to before me by CHERYL L. CLELAND and
MARTHA L. NOEL, witnesses, this 28TM day of October, 1999.
Notarial Seal
Betzi A. Morrison, Notary Public
Carlisle Boro, Cumberland County
My Commission Expires Dec. 15, 2000
Member, Pennsylvania Association of Notaries
SunAmerica Life Insurance Company
I~LX ed Annuity Administration
P.O. Box 9006
Amarillo, TX 79105-9006
SunAmerica
Financial
Augustl2,2003
Shirley Scheaffer
144 McAllister Church Road
Carlisle, pA 17013
Re~
Deceased: Mildred Sheller
Supplemental Policy Number:
Reference #: A637124990A
Dear Ms. Sheaffer:
02685O
We are sorry to learn of the death of your mother, Mildred Sheller. We wish to extend our sympathy to you
and your family.
According to the terms of the contract, this was a Life policy with Installment Refund. Mildred Sheller elected
this option effective November 6, 2002 with a contract value in the amount of $49,972.83. Mildred Sheller
received payments in the amount of $540.68 monthly from November 6, 2002 through July 6, 2003, which
equals a total of 9 payments for a total value of $4,866~ o 12 disbursed to Mildred Sheller.
This policy only allows for an Installment refund to the beneficiary only if the contract value ($49,972.: 83)
applied to provide the annuity is greater than the total amount of annuity pafftments issued ($4, 866.12) to the
annuitant. The balance of the amount applied remaining for this contract is'~5,106.71. Since the total amount
of payments disbursed does not exceed the contract value that was applied to provide for the contract,
payments of $54.~8 will continue to the beneficiary, David Sheller (son) in installments as sc'heduled until the
balance of the amount applied for this contract is exhausted.
To enable us to process the necessary changes in this policy, please have the beneficiary(ies) complete the
highlighted sections(A-D, F on page $, G) on the enclosed Death Claim form and sections (A and F) of the
Change qfOwnership/Beneficiary form. Please return the completed forms in the enclosed business reply
envelope. Meanwhile, we have placed this policy in a non-paying status until we have received all of the
required documents from the beneficiary(ies).
Should you need furhhera~Lan~.e,~: .... please do -,,ot ~',,eo,[at,.~:~ ~ *Lo call our toll-flee number, 1-888-333-2349 to
speak with a representative in our Customer Care Unit. We appreciate this opportunityT6 serve you.
Sheila Lockridge, Claims Analyst
SunAmerica Life Insurance Company
Sun America Life Insurance Company · Anchor National Life Insurance Company
First SunAmerica Life Insurance Company · Administrator for The Central National Life Insurance Company of Omaha
Administrator for John Alden Life Insurance Company
Member of American International Group, Inc.
499 Mitchell Road, Millsboro, DE 19966 Mail Code 501-120
Irwin, McKnight & Hughes
Attorneys At Law
West Pomfret Prof. Bldg.
60 West Pomfret Street
Carlisle, PA 17013-3222
Re:
Estate of Mildred M. Sheller
Social Security: 189-09-4658
Date of Death: duly 5, 2003
Phone (302)934-2909
Fax (302)934-2955
August26,2003
AUG 2 9 200g
Dear Sir or Madam:
Per your inquiry dated August 5, 2003, please be advised that at the time of death, the above-named decedent had on deposit
with this bank the following:
Type of Account Checking Account
Account Number 436887
Ownership ~ames oJ) Mildred M. Sheller, Owner
Shirley C Scheaffer, POA
Opening Date 09/01/67
Balance on Date of Death $6,618. 99
Accrued Interest $ O. O0
Total $6,618. 99
(302) 934-2909
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
Shirley C. Sheaffer and David L. Sheller
being duly sworn according to law, deposes and says that them are the Co-Executors
of the Estate of Mildred M. Sheller
late of West Pen_npb~oro~ Township ., 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
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. ~:~[~ ~ ~.~. ~
Jacqueline L Drawbaugh, Notary Public
My ~ Expires Aug. 14, 2007
Dav~idhirley Cd Sheaffer ! ~
· ' $ ~¢ufor - Ad'm~'~nis'frefor
-144 McAllister Church Rd., Carlisle,
131 Fern Avenue, Carlisle, PA 17013
PA 17013
Address
Member, Penmy~a~ ~ O~ Nota~
Date of Death 5th July 2003
Day Month Year
INSTRUCTIONS
I. An inventory must be filed within three months after appointment of personal represenfaflve.
2. A supplement inventory must be filed wifhln thirty days of discovery of additional assets.
3. Addlflonal sheets may be attached as to personalty or realty
4. See Article IV, Fiduciaries Act of 1949. ,
0
'O
Inventory of the real and personal estate of
MILDRED M. SHELLER
deceased
M&T BANK, CHECKING ACCOUNT
$6618 99
IN RE:
ESTATE OF MILDRED M SHELLER,
DECEASED
BEFORE THE REGISTER OF WILLS
OF CUMBERLAND COUNTY,
PEN NSYLVAN IA
NO. 21-03-739
ORDER OF THE REGISTER OF WILLS
AND NOW, This 17th day of October, 2003, Letters of Administration having been granted
September 9, 2003 to Shirley C. Scheaffer and David L Sheller in the Estate of the above-named
Decedent, and the instrument dated October 28, 1999, having been admitted to probate as the
last Will of the above-named Decedent, it is hereby ordered that the Letters of Administration
which were Granted September 9, 2003, to the aforementioned Shirley C Scheaffer and David L
Sheller are hereby revoked.
Date
Donna M Ott~ 1 Deputy (') ~//
Acting Register of Wills '-"
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO.
REV-1162 EX(11-96)
CD OO3691
HARSHBARGER MARY ANN
40 WILLIAM PENN DRIVE
CAMP HILL, PA 17011-6669
........ fold
ESTATE INFORMATION: SSN: 207-07-8509
FiLE NUMBER: 2102-0739
DECEDENT NAME: CARSON OPAL M
DATE OF PAYMENT: 03/17/2004
POSTMARK DATE: 03/03/2004
COUNTY: CUMBERLAND
DATE OF DEATH: 08/08/2002
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $66.42
RiEMARKS:
SEAL
CHECK# 1225
TOTAL AMOUNT PAID:
$66.42
INITIALS: JA
RECEIVED BY:
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
REGISTER OF WILLS
MILDRI~D H. S~'.L,~.R
4b q'
LAW OFFICES
IRWIN, McKNIGHT & HUGHES
WEST POMFRET PROFESSIONAL BUILDING
60 WEST POMFRET STREET
CARLISLE, PENNSYLVANIA 17013-3222
( 717 ) 249-2353
BUREAU OF ZNDZVZDUAL TAXES
/NHER/TANCE TAX D/VISTON
DEPT. 28060!
HARRTSBURG, PA 1712&-0601
COHHONWEALTH OF PENNSYLVANZA
DEPARTHENT OF REVENUE
NOTZCE OF ZNHERZTANCE TAX
APPRAZSEMENT, ALLORANCE OR DZSALLO#ANCE
OF DEDUCTZONS AND ASSESSMENT OF TAX
RE¥-16~i? EX AFP C01-05)
MARCUS A MCKNIGHT ESQ
IRWIN & MCKNIGHT
60 W POMFRET ST
CARLISLE PA 17615
DATE 11-17-2005
ESTATE OF SHELLER
DATE OF DEATH 07-05-2005
FZLE NUHBER 21 05-0759
COUNTY CUHBERLAND
ACN 101
Amoun'l: Remi 'l:'lced
MILDRED H
HAKE CHECK PAYABLE AND REHZT PAYHENT TO:
REGISTER OF WILLS
CUHBERLAND CO COURT HOUSE
CARLISLE, PA 17015
CUT ALONG THZS LZNE ~ RETAZN LOWER PORTZON FOR YOUR RECORDS 4
REV-1547 EX AFP (01-03) NOTZCE OF ZNHERZTANCE TAX APPRAZSEHENT, ALLOWANCE OR DZSALLOWANCE OF DEBUCTZONS AND ASSESSHENT OF TAX
ESTATE OF SHELLER MILDRED HFZLE NO. 21 05-0759 ACN 101 DATE 11-17-2005
TAX RETURN #AS: ( X} ACCEPTED AS FZLED ( } CHANGED
RESERVATZON CONCERNZNO FUTURE ZNTEREST - SEE REVERSE
APPRAZSEB VALUE OF RETURN BASED ON: ORIGINAL RETURN
I Real Es~a~a (Schedule A)
2 S*ocks end Bonds (Schedule B)
3 Closely Held S~ock/Per~nershlp In~aras~ (Schedule C)
~ Nor~geges/No~as Receivable (Schedule D)
5 Cash/Bank Deposi~s/M/sc. Personal Propar~y (Schedule E)
6 Jo/n~ly Owned Propar~y (Schedule F)
7 Transfers (Schedule G)
8 To,al Asse~s
APPROVED DEDUCTZONS AND EXEMPTZONS:
9. Funara! Expenses/Ada. Cos~s/Misc. Expenses (Schedule H)
10. Debts/Mortgage Liabi11~/es/L/ens (Schedule 1)
11. To,al Deduc~/ons
12. Na~ Value of Tax Re~urn
(1)
(2)
(3)
(~)
(5)
(6)
6/618.99
.00
(7)
{9)
.00 NOTE: To insure proper
.00 cradi~ ~o your account,
.00 subm/~ ~ha upper por~/on
.00 of ~h/s fora w/~h your
~ax payment.
1,652.60
(10)
1,$75.00
(11) 3.027.60
(12) 53,56~.22
19. Pr/nc/
TAX CREDZTS
PAYIIENT
DATE
10-05-2005
13.
li.
NOTE:
ASSESSHENT OF TAX:
15. Amoun~ of L/nB lq a~ Spousal ra~e
16. Amoun~ of L/ne Ii ~axabla a~ Lineal/Class A re~a
17. Aaoun~ of L/ne lq a~ S/bl/ng ra~e
18. Aaoun~ of L/no lq ~axabla a~ Collateral/Class B re~e
)el Tax Duo
(15) .00 x O0 = .00
(16) 53,56~.22 x 0~5 = 2,~10.$9
(17) .00 x 12 = .00
(18) .00 x 15 = .00
(19)= 2,~10 .$9
Cher/~able/Governaen~al Bequests; Non-alac'l:ad 9113 Trusts (Schedule J) (13) . O0
No*i: Value of Es~a~e Subjec~ ~o Tax (1fi) 55,56q.ZZ
Zf an assess;ant ~as issued previously, 11nas 1~, 15 and/or 16, 17, 18 and 19
reflect figures that include the total o~ ALL returns assessed to date.
K~CE~PT
NUMBER
CDOO$O8R
~F PAZD AFTER DATE ZNDZCATED, SEE REVERSE
FOR CALCULATZON OF ADD/T[ONAL ZNTEREST.
DISCOUNT (+)
ZNTEREST/PEN PAZD (-)
120.52
AHOUNT PAZD
2,289.87
TOTAL TAX CREDZT
BALANCE OF TAX DUEI
ZNTEREST AND PEN.
TOTAL DUE
Z,fi10.~9
.00
.00
.0O
( 1F TOTAL DUE ZS LESS THAN $1, NO PAYMENT 1S RE~UZRED.
ZF TOTAL DUE 13 REFLECTED AS A "CREDIT" (CR), YOU NAY BE DUE
A REFUND. SEE REVERSE S/DE OF TH/S FORH FOR ZNSTRUCTIONS.)
R91972.85
(8) 56,591.82
RESERVATION:
PURPOSE OF
NOTICE:
PAYNENT:
REFUND
OBJECTIONS:
ADNIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
Estates of decedents dying on or before December 1Z) 198Z -- if any future interest in the estate is transferred
in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for
iifa or for years) the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the lawful Class B (collateral) rate on any such futura interest.
To fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act Z$ of ZOO0. (TI P.S.
Section 91~0).
Detach the top portion of this Notice and submit with your payment to the Register of #ills printed on the reverse side.
--Hake check or money order payable to: REGISTER OF NZLLS, AGENT
A refund of a tax credit) which was not requested on the Tax Return) may be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1315). Applications are available at the Office
of the Register of #ills, any of the 25 Revenue District Offices, or by calling the special Zq-hour
answering service for forms ordering: 1-800-56Z-ZOSO; services for taxpayers with special hearing and / or
speaking needs: 1-800-~7-50Z0 (TT only).
Any party in interest not satisfied with the appraisement) allowance) or disallowance of deductions, or assessment
of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of
this Notice by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. ZBIOZI) Harrisburg) PA 17128-1021, 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. gE0601, Harrisburg, PA 171Z8-0601
Phone (717) 787-6SOS. See page S 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 ($) calendar months after the decedent's death) a five percent (SI) discount of
the tax paid is allowed.
The 1SI 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 end of the tax amnesty period. This non-participation
penalty is appealable in the 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 (l) day from the date of
death, to the date of payment. Taxes which became delinquent before January l) 198Z bear interest at the rate of
six (6X) percent par annum calculated at a dally rate of .00016q. All taxes which became delinquent on and after
January 1, 198Z will bear interest at a rate #hJch will vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2003 are:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
198Z ZOZ .0005q8 1987 9Z .O00gq? 1999 7Z .000192
1983 16Z .000~38 1988-1991 IIZ .000301 ZOO0 8Z .000219
198q IIZ .000301 199Z 9Z .000Z47 ZOO1 9Z .O00Zq7
1985 132 .000356 1993-199q 72 .O0019Z gOOZ 62 .O0016q
1986 IOZ .O00Z?q 1995-1998 9Z .O00Zq7 ZOO3 5Z .000137
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID
X NUNBER OF DAYS DELINQUENT X DALLY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (IS) 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.
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Name of Decedent:
Date of Death:
Estate No.:
MILDRED M. SHELLER
JULY 5, 2003
21-03-0739
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 October 1, 2003
Name Address
Shirley C. Sheaffer
144 McAllister Church Road, Carlisle, PA 17013
Vivian M. Kugle
Jean E. Richwine
David L. Sheller
Daniel G. Rhoads
414 Swatara Street, Steelton, PA 17113
101 Skyline Drive, Mechanicsburg, PA 17050
131 Fern Avenue, Carlisle, PA 17013
1214 Centerville Road, Newville, PA 17241
Richard L. Rhoads
Jason P. Rhoads
117 N. Middlesex Road, Carlisle, PA 17013
11 Chestnut Street, Newville, PA 17241
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except none .
Date: 12/17/03 d~~/~/ ~'~~
& McaTt
IRWIN
Name Marcus A. McKnight III, Esquire
Address 60 West Pomfret Street
Carlisle, PA 17013
Telephone (717) 249-2353
Capacity:
X
__ Personal Representative
__ Counsel for Personal Representative
STATUS REPORT UNDER RULE 6.12
Name of Decedent:
Date of Death:
No. 21-03-0739
MILDRED M. SHELLER
JULY 5, 2003
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: 12/19/03
d. Copies of receipts, releases, joinders and approvals of formal or informal
accounts may be filed with the Clerk of Orphan'sdrourt and may be
attached tO this report. S~g /~ ~/') ~/C / ~'-"~~ /'"'~/, ~ 5~,, t
IRWIN & McKNIGHT
- Marcus A. McKnight IH, 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
JUREAU OF TNDZV~.~[x~.~.L TAXES
TNHERZTANCE TAX ~)ZVTSrON
DEPT, 280601
HARRZSBURG, PA ].7128-0601
JASON H HARSHBARGER
1510 CHATHAN RD
CANP HZLL
RUT ALON; ~'
PA 17011
COHHONWEAL?H OF PENNSYLVANZA
DEPARTHENT OF REVENUE
NOTZCE OF ZNHERZTANCE TAX
APPRAZSEHENT, ALLO#ANCE OR DZSALLONANCE
OF DEDUCTZONS AND ASSESSHENT OF TAX
RE¥-IE~i7 EX &FP (01
05-01-2004
CARSON
08-08-2002
21 02-0759
CUHBERLAND
101
Amoun~ Remi~ed
OPAL
HAKE CHECK PAYABLE AND RENZT PAYHENT T;
REGZSTER OF Wl'LLS
CUHBERLAND CO COURT HOUSE
,,u-q ( CARLZSLE, PA 1701:5
-- 296! 'Z! -
Mr. Harold E. Harshbarger
40 Wn Penn Dr.
Camp Hill, PA 17011
Zip Code
PA DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG PA 17128-0601
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