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HomeMy WebLinkAbout06-26-121505610105 REV-1500 EX (02-it)(Ft) ) 1 },~ OFFICIAL USE ONLY PA Department of Revenue Pennsylvania °t°°~ ^t^ , °=°.,,,,. County Code Year File Number Bureau of Individual Taxes INHERITANCE TAX RETURN PO BOX z8o6oi Harrisburg, PAi~>28-0601 RESIDENT DECEDENT 21 08 0460 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 04/19/2008 10/24/1915 Decedent's last Name Suffix Decedent's First Name MI LEHMAN LESTER H (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW O 1. Original Return ~ 2. Supplemental Return O 3. Remainder Return (Date of Death Prior to 12-13-82) O 4. Limited Estate O 4a. Future Interest Compromise (date of O 5. Federal Estate Tax Return Required death after 12-12-82) O 6. Decedent Died Testate O 7. Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust.) O 9. Litigation Proceeds Received O 10. Spousal Poverty Credit (Date of Death O 11. Election to Tax under Sec. 9113(A) Between 12-31-91 and 1-1-95) (Attach Schedule O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number Edgar R. Luhn III, Esq. (717) 448-1204 First Line of Address 480 Doubling Gap Road Second Line of Address City or Post Office Newville State ZIP Code PA 17241 REGISTER OF WILLS USE ONlK..~s ~ a_ C ~ r., a _ ~ C ~- ~ `I r-. t'v C. ` ..kn DaTE Fi~~D --= ~.. ~`! t//~t~~t 1_f'~ _.jl . _; rte--, I=-i ;_- lr~ \. -a ~ '~ ~~~ F T't ~~ Q -~~ Correspondent's a-mail address: edlUhnCa01 . COm untler 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. Decla lion o rep other than the personal representative is based on all information of which preparer has any knowledge. i'TATCJ E R REST NS F FILI G RETURN DATE SIGNATURE OF PREP FAR OTyf R T PRESENTATIVE DATE ~' Y~~i-„ -~ ,~~ - ,~~ , ADDRESS ~ ~ ~ 480 D ubling Gap Road, Newville, PA 17241 PLEASE USE ORIGINAL FORM ONLY Side 1 1505610105 150561D105 `.,~~. 1505610205 REV-1500 EX (FI) Decedent's Social Security Number Decedent's Name: RECAPITULATION 1. Real Estate (Schedule A) .......................................... ... 1. 9 , 8 93.00 2. Stocks and Bonds (;Schedule B) .................................... ... 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C} .. ... 3. 4. Mortgages and Notes Receivable (Schedule D) ........................ ... 4. 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E).... ... 5. 6. Jointly Owned Property (Schedule F) O Separate Billing Requested .... ... 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) O Separate Billing Requested..... ... 7. 8. Total Gross Assets (total Lines 1 through 7) .......................... ... 8. 9 , 8 9 3 . 0 0 9. Funeral Expenses and Administrative Costs (Schedule H) ................ ... 9. 10. Debts of Decedent, Mortgage Liabilities and Liens (Schedule I) ............ ... 10. 11. Total Deductions (total Lines 9 and 10) .............................. ... 11. 12. Net Value of Estate (Line 8 minus Line 11) ........................... ... 12. 9 ~ 8 9 3 . 0 0 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ..................... ... 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) ..................... ... 14. 9 ~ g g 3 . 0 0 TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec:. 9116 - (a)(1.2) X .0_ 15. 16. Amount of Line 14 taxable at lineal rate x.o_~5 9,893.00 16. 9,893.00 17. Amount of Line 14 taxable at sibling rate X .12 17. 18. Amount of Line 14 flaxable at collateral rate X .15 18. 19. TAX DUE ...................................................... ... 19. 445.00 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT O Side 2 1505610205 1505610205 REV-1500 EX {FI) Page 3 File Number Decedent's Complete Address: Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. CreditslPayments A. Prior Payments __ _ _. B. Discount 3. Interest 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, Line 20 to request a refund. 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (1) 445.00 Total Credits (A + B) (2) (3) 77.00 (4) (5) 522.00 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 ........................................................................................................................ ...... ^ d. receive the promise for life of either payments, benefits or care? ................................................................ ...... ^ 2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ........................................................................................................ ...... ^ 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? .................................................................................................................. ...... ^ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN For dates of death on or after July 1, 1994, and before Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3 percent [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent [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 21 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 percent [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 percent, except as noted in [72 P.S. §9116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12 percent [72 P.S. §9116(a)(1.3)]. Asibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. RE~J-1502 X ;- ;17.-Qf3 Pennsylvania SCHEDULE A DEPARTMENT OF REVENUE INHERITANCE TAX RETURN REAL ESTATE RESIDENT DECEDENT ESTATE OF FILE NUMBER Lester H. Lehman 21-08-0460 All real property owned solely or as a tenant in common 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 to buy or sell, both having reasonable knowledge of the relevant facts. Real property that is jointly-owned with right of survivorship must be disclosed on Schedule F, Attach a copy of the settlement sheet if the property has been sold. ITEM Include a copy of the deed showing decedent's interest if owned as tenant in common. VALUE AT DATE NUMBER OF DEATH DESCRIPTION 1 44 Lone Pine Lane Crossfork, PA 17729 see deed attached Mountain property held by tenants-in-common. Richard Whisler, Ralph Mowery, John E. Mentze Jr., Steven M. Lehman, Rancy L. Lehman and the executors of the estate of Lester H. Lehman Decedent's share equal to ....................~ 9.893.00 Interest paid from 9 months from date of death (1/19/2009) up to 6/19/2012 (interest = $77.00) Calculated by $445.00 inh tax due x 1,266 days x .000137 TOTAL (Also enter on Line 1, Recapitulation.) I $ 9893.00 . If more space is needed, insert additional sheets of the same size. NOTICE OF INHERITANCE TAX BUREAU of INDIVIDUAL TAxES APPRAISEMENT, ALLOWANCE OR DISALLOWANCE ivFiERlTnr,cE rnx GtvtsloN OF DEDUCTIONS AND ASSESSMENT DF TAX °0 BOX 280601 HARRISBURG PA 17128-0601 C ~ ~;~ , ~~ L EDGAR R LUHN III ESQ E R LUHN III LAW OFFICE 480 DOUBLING GAP RD NEWVILLE PA 17241 enns lvania P Y ,t DEPARTMENT OFr?E~;ENLE REV-.547 EX ArP (:Y-J9J DATE 01-13-2010 ESTATE DF LEHMAN LESTER N DATE DF DEATH 04-19-2008 FILE NUMBER 21 D8-0460 COUNTY CUMBERLAND ACN 101 APPEAL DATE: 03-14-2010 (See reverse srde under Objections) Amount Remitted C MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS CUMBERLAND CO COURT HD'JSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~! RETAIN LOWER PORTION FOR -------------------------------- - YOUR RECORDS F-- ------------------------- ------- ----- - -------------------- REV-1547 EX AFP (12-D9~ NOTICE OF INHERITANCE TAX APPR AISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF: LEHMAN LESTER HFILE N0.:21 OS-0460 ACN: 1D1 DATE: 01-13-2010 TAX RETURN WAS: CX) ACCEPTED AS FILED C ) CHANGED APPRAISED VALUE OF RETURN BASED ON: SUPPLEMENTAL RETURN N0. O1 . _ i2ea1 Estate (Schedule A) (1) 143,720 DO NOTE: Tc ensure ~~ropo~- 2. STOCKS and Bonds (Schedule 8) C2) QO credit to Your a~co.~c~. DD submit the .lepe r :, ., _.. ~. 3. Closely Held StocF:/Partnership Interest (Schedule CJ • C3) of thi s foam w. : .. Mcrig~ges/Notes Receivable (Schedule D) C4) DO tax pe ynerc ,. t:ashiBank Deposits/Misc. Personal Property (Schedule E) C5) 00 ,c~ntly Owned Property (Schedule F) C6) DO 1. Transfers (Schedule G) (7) DO B. Total Assets CSi 143, 120 .;:0 APPROVED DEDUCTIDNS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9) .10,6 Z5.D0 1J. CeotsiMertgage Liabilitiesll.iens (Schedule I) C10) OD '.1 'ctal Deductions C11) _ 10,6/5 .00 '.~~ Net Value of Tax Return (12; _ 133,(45 .(0 I3. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) C13! .00 14. Net Value of Estate Subject to Tax C14) 521,455 _!'0 NOTE: If an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will reflect figures that include the total of ALL returns assessed to date . ASSESSMENT OF TAX: I5. Amount of Line 14 at Spousal rate (15) .00 X OD = 00 _6. Amo~.,nt of Line i4 taxable at Lineal/Class A rate C16) 521.455.00 X 045 = 23,465 .00 ?. n*ount of Line 14 at Sibling rate <17) DO X 12 - _ JO . 8. Amount of Line 14 taxable at Collateral/Class 8 rate <18) OC X 15 = ~^ 19. Principal Tax Due ~ (1'y%- 23,465 . JU TAX CREDITS: PAYMENT RECEEIPT DISCaUNT (+) - AMOUNT PAID GATE NUMBER INTEREST/PEN PAID <-) 11-i0-7008 j CD010520 .00 17,478.00 07-07-20D4 CD011462 ~I 138.62- 6,128.00 TOTAL TAX PAYMENT _ 23,467 38___, BALANCE OF TAX DUE'S 2. 38CR INTEREST AND PEN^~ L TOTAL DUE rt ~. 38CR • In PA'C AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A "GREDI~i" ;CR) , 'YOU Ma'1 EE ".~_ =CR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE OF 'PHIS FORM FOR INSTRUCTI ON'S COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF LNHERITANCE TAX ~' `~' BUREAU OF INDIVIDUAL TAXES APPRAISEMENT, ALLOWANCE OR DISALLOWANCE r INHERITANCE TAX DIVISION OF DEDUCTIONS AND ASSESSMENT OF TAX PO BOX 280601 HARRISBURG PA 17128-0601 REV-1547 EX AI=P (U1-09; DATE 03-30-2009 ESTATE OF LEHMAN LESIER H ` ( (~ C~~~~ DATE OF DEATH 04-19-2008 r ' FILE NUMBER 21 08-0460 ~- COUNTY CUMBERLAND EDGAR R LUHN I][I ESQ ACN 101 E R LUHN LAW Of=FICE APPEAL DATE: 05-29-2009 480 DOUBLING GAP RD (See reverseslde under Objections) NEWVILLE PA 17241 Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE -) RETAIN LOWER PORTION FOR YOUR RECORDS E- ------------------------------------------------------------------------------------------- REV-1547 EX AFP CO1-09) NOTICE OF INHERITANCE TAX APPRAISEMEN7, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF LEHMAN LESTER H FILE N0. 21 08-0460 ACN 101 DATE 03-30-2009 TAX RETURN WAS: ( ) ACCEPTED AS FILED ( X) CHANGED SEE ATTACHED NOTICE RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) .00 NOTE: To insure uroper 2. Stocks and Bonds (.Schedule B) (2) ~Q credit to your account, •oo submit the ~ppcr ,~Ori'... 3. Closely Held Stock/Partnership Interest (Schedule C) (3) of tnis Form w,tr, y~,.;•~ 4. Mortgayes/Notes Receivable (Schedule D) t4) .00 tax cayment 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) C5) 411,428.00 6. Jointly Owned Property (Schedule F) C6) .00 7. Transfers <Schedul.e G) C7) OU 8. Total Assets (B) 411 , 428.00 APPROVED DEDUCTIONS AND EXEMPTIONS: 12,972.00 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) C9) 10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) 10,046.00 11. Total Deductions (11) 23'018'00 12. Net Value of Tax Return (12) 388,410.06 I3. Charitable/Gove~.rnmental Bequests; Non-elected 9113 Trusts (Schedule J) <13) _ 6G 14. Net Value of Estate Subject to Tax (14) 388,410.06 NOTE: If an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will reflect figures that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate (15) 00 X 00 = . 00 16. Amount of Line 14 taxable at Lineal/Class A rate C16) 388 , 410 00 X 045 = 17 , 4 l8 . 60 17. Amount of Line 14 at Sibling rate (17) . 00 X 12 UO 18. Amount of Line 14 taxable at Collateral/Class B rate (18) 00 X 15 = UO 19. Principal Tax Due C19)= 17,478.00 TAX CREDITS: ~'~ PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID c-) 11-10-2008 CD010520 .00 17,478.00 I i TOTAL TAX CREDIT ~ 17,478.00 -- - -- BALANCE OF TAX DUE OU INTEREST AND PEN. ' i UL' TOTAL DUE .00 IF PAID AFTER DATE INDICATED, SEE REVERSE ( IF TOTAL DUE IS LESS THAN S1, NO PAYMENT IS REQUIRED. FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) ~,C~~~ ~.~~ ~,~5 _____._ .._.____ ACI~3 BAi~3K - L. „-i~Oc~! Check #14584 Harold S. Irwin III Escrow Account II 64 South Pitt St. Carlisle, PA 17013 (717; 243-6090 /~, j_,n% .,/ Prepared by: EDGAR R. LUHN 111, ESQ Return to: IRWIN LAW OFFICE 84 SOUTH PITT STREET CARLISLE PA 17018 717-243-6090 Parcel ID: 1 A-01-0062-000-C Control No.: 018-008909 DEED MADE THE day of May, 2012, _r_ ; ~~, j BETWEEN RICHARD WHISLER, RALPH MOWERY and ELA{NE J. MOWERY, his wife, JOHN E. MENTZER, JR., widower, STEVEN M. LEHMAN and ANNA M. LEHMAN, his wife, RANDY L. LEHMAN and BEVERLY LEHMAN, his wife, and STEVEN M. LEHMAN and RANDY L. LEHMAN, executors of the estate of LESTER H. LEHMAN, deceased, of Newville, Cumberland County, Pennsylvania, hereinafter called the Grantors; AND LOTS DELL BANNAN, single woman, of Camp Hill, Cumberland County, Pennsylvania, hereinafter called Grantee: WHEREAS, Lester H. Lehman died on April 19, 2008, having first made his last will and testament wherein he provided, inter alia, that his personal representatives had the power to sell any real estate owned by him at his death and nominated and appointed Steven M. Lehman and Randy L. Lehman as his co-personal representatives; and WHEREAS, on April 24, 2008; the said-Steven M. Lehman and Randy L. Lehman were duty appointed executors of the estate of Lester H. Lehman and continue to act as such; WITNESSETH, that in consideration of the sum of Sixty Thousand and no/100 ($60,000.00) Dollars, in hand paid, the receipt whereof is hereby acknowledged, the grantors hereby grant and convey to the grantee, her heirs and assigns: ALL that certain lot of land with the improvements thereon situate In Leidy Township, Clinton County, Pennsylvania, bounded and described as follows: BEGINNING at a point on a private road four hundred (400) feet South of the South line of the intersection of the Panther Road with the West line of a private road to the Southeast corner of a parcel of land now of the "Big Six"; thence South along the western line of the aforesaid private road, a distance of 200 feet to other land now or formerly of Richard L. Whisler and Janet E. Whisler, his wife; thence West through other land now or formerly of Richard L. Whisler and Janet E. Whisler, his wife, a distance of 200 feet to a point; thence North through other land of Richard L. Whisler and Janet E. Whisler, his wife, a distance of 200 feet to the southwest corner of land now or formerly of the "Big Six", thence West along the. southern line of land now or formerly of the "Big Six", a distance of 200 feet to the weste li , ~ff~i~t_' ~~j road, the Place of BEGINNING. BEING the same tract of land which John G. Miller and Martha B. Miller, his wife, granted and conveyed to Richard Whisler, Ralph Mowery, John E. Mentzer, Jr., Steven IVt. Lehman, Randy L. Lehman, Lester H. Lehman and Kenneth R. Whisler, by deed dated August 14, 1971, and recorded in the Clinton County Recorder of Deeds Office in Deed Book Vol. 233, page 775. BEING ALSO the same tract of land which Richard L. Whisler and Janet E. Whisler, his wife, and Beulah I. Whisler (widow of Kenneth R. Whisler who died November 3, 1972, intestate survived by a widow, Beulah I. Whisler and a son, Richard Whisler) granted and conveyed to Richard Whisler, Ralph Mowery, John E. Mentzer, Jr., Steven M. Lehman, Randy L. Lehman, and Lester H. Lehman, by deed dated January 31, 1973, and recorded in the Clinton County Recorder of Deeds Office in Deed Book Vol. 239, Page 641. The said Lester H. Lehman died on April 19, 2008, testate, whereupon Steven M. Lehman and Randy L. Lehman were duly appointed his co-executors and continue to act as such. Elaine J. Mowery, Anna M. Lehman, and Beverly Lehman join herein to convey any interest they may have by virtue of being the spouses of Ralph Mowery, Steven M. Lehman, and Randy L. Lehman, respectively. HAVING erected thereon a cabin known and numbered as 44 Lone Pine Lane, Crossfork, Pennsylvania 17729. AND the grantors hereby covenant and agree that they will warrant forever warrant the property hereby conveyed. IN WITNESS WHEREOF, the grantors have hereunto set their hands and seals the day, month and year first above written. Signed, Sealed and Delivered in the presence of ti ~~~ -t.r-~..i C = -y C~'-~-z-~t. ~Zf . ~,i-,~wt.N-~J ~~~' i((~ ; r~_ ,. ,1 ~ , G-. i ~(t ~~ ( (SEAL) RICHARD L. WHISLER `~ 1~ ~ ~`~ • (SEAL) ALP MOWERY (~.c~-~~ (SEAL) ELAINE J. MC~ ~-.. `, (SEAL} N E. MENTZER, JR~-''~ .,~.t.,ti;~~~I/~ L:.~ -~--_ EAL ) STEVEN M. LEHMAN, individually ~~r~ ~) .. ~-~~u~l (SEAL) ANNA M. LEHMAN (SEAL) ~j DY L. L HMAN, individually faz ~.~ ~...t~ fV _ l~-~. `~-------- (SEAL} BEVERLY LEHMAN E T TE OF ~LE~STER H. LEMAN r' P jw, _r.~;,Q, BY: --, -UR-~ ~~, ~~--, ~-1_ ~..-Q-~..-,.-----....~. BY: COMMONWEALTH OF PENNSYLVANIA ~-----{SEAL) STEVEN M. LEHMA , ex cu AL) RANDY L. L HMAN, executor :ss: COUNTY OF CUMBERLAND On this, the ~ day it[~~t, 2012, before me the undersigned officer, personally appeared RICHARD L. WHISLER, single man, RALPH MOWERY and ELAINE J. MOWERY, his wife, JOHN E. MENTZER, JR., widower, STEVEN M. LEHMAN and ANNA M. LEHMAN, his wife, RANDY L. LEHMAN and BEVERLY LEHMAN, his wife, and STEVEN M. LEHMAN and RANDY L. LEHMAN, executors of the estate of LESTER H. LEHMAN, deceased, known by me (or satisfactorily proven) to be the persons whose names are subscribed to the within instrument, and acknowledged that they executed same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and seal. MOTAAiAI =EAl EOGAA ~ ~ ~ (SEAL) LOWER MIFFII TWP., C M~At,ANO Crm Notary Pub is My ComrtNa:ion Expires Apr 24, 20f6 I do hereby certify that the precise residence and complete post office address of the within named grantees is ~~~ ~( /~,s: rJ ~~ ~~,4'E~f-~J`5~~~~/ ~'~l l?o~( May ~, 2012 f A orney for gr,~r, ,--~.. ~~ ~,~, alt ..`'~ ~i~-J'} ^,,. n 'y a t { .7 ,y .,pYC ,e?t t;i ,. ~ ?-~, 18511:;34 ! 1 Z0227t?350 _ ;. 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NQ rxnfidentiaiity is assureiJ: 'his disciosu~ ;~ snan;3atrary Tt,s is dr.8igned (~ F~rvide ,hC patt+F~_s !+ 3 i?F.St':'4 coverae iran~.;<•SCii~ n with inferr.7t~titr:? ;,+urirg the se'Uerrx+nt p*cz;;:ci~;: ~ _. T ~u ; 'r_ti , ~ ~s are c,isivin;~ f'a e 1 of 3 Nt3d)-7 .A. Settlement Statement ~NUC3-1} " 700. Twai >~1 EtiMb- OroR~r fsw ~ ~ '` t ~ : Pak114am Pad Ctdt+ C1M~fa~ oiutn~kn ~ 7E)D) w fdairs~ ; 8ararkr . - 8Mn's 701. i - - ~ '. b; finot ~I . Pcnd~rt. ;~ _ _ ~~ '~ _fi2 3 ~ _ _ ~miC°""~i"~°n Pie n wa~en'r'R T.~,-~-~-:._:_.~:_ __ ._.,. ~.~_ - - -~_ _._._. _._.r-•---~-~----^_ _ -_ - _ 106. tlanla MA~fIt~:1R Co~flw4tldn wlQt i.o«+ ---- -- _ _- ~ - _ _ - .. _`_ ~ ,x ,~....r-e 1 fit? '~ f,J~t ~i r:V Ui.i - -;a~ ~ .,,~.. , s.. al? ~ ~ r ~r* .~, ~a-.,~ , rs~_i~ x '1:C>kC31NAR°' vs-~lr~r~s- ~. ......... ....... mcs ~~ F . ~,~'4 t. 100~tPagorly ;C~4"~di~o+tO '~f D~r s ~~ a~anM~` s .r'"~,84_ . _. .. r . _ M~! _ __ _ .~ _ ..._.. ___. i DU7. ApOr~~ l.~pryklt .: •. 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OR, fChJf f'iHlfit' .4 f , e, . .i ) ~ f'r,' I , 1 . c 1 .. ta0i/r yotr Ion r1M• bfOC/l'{ r ~ fa4 Yes JC4: ~ .15!! t N ~ :Jaj •. 51•' :' S .1• a f' K ...: 1 I t .~ti k- ~ } ~l, tea.. 11 ~yi7t3 i,~i RlaArtlY OIMI~ 'O tM`tO~ii" acbOllY Orf~M'~r ` I ' I tlc, ru;: hura a:zr } tls:x:TMrsynar. fC, iitlsz .. s ~, d4 Jf~c;as"i ~ ,. _.., :? _._~a..~.Yr_~k,r+t„~c:i~Yi'xise :terns du~f'w <eN:re~~ ; F i ~i ~ ' J `: Mfd ! 1 a'' ~q ~.~., Ypu '13a'H tl.'7 rYJi1'?IFX 43! il, °#.'Y~i ESSL.7tTY~ }}yNfltXh` Eit 3 - ~..w ' _' }'~ 1• 5} ':l F !f!i~- rgguY,4 :f' 0 t'.'fdi ir`N'83 ?Sly g•?Y arrLx~'}'t7wCr7 't(S T!;i5 "~: .~~5$ ': 70 398 , ~, i , . 1 ', . a I I cri:>an.aa, .r?itl: ast. ~:~y mcX?~~r ir,^;u!~nC~ Inc e~ ~ ~:*rts c1?ix~eC bek'~r,~' , - I 5 FktY.'e!fy t:u~' 'X-- .. „(51nstX7~•tC ~ 1{1{1{ ! i ~ ~ :1 ~~ fiia,ta: tt 5~ havtl ury q',~,r. • uzs ~xa,t Gze Sr" tYrr+ert C!urpes rrx:otln Tsrr^,s !>s;ad .:s~, Nrs '~r^, a~rtaso saxztact ycxer fefu~~r. f rw,, ..,... eu] t';x?s 3,e x,s.,~o7e _-..- f ~ e S u-s ~ ~?Lv(~..7 ~~ii~ ~~~~ BANN~,N E~tzr;vwer`s Name Cende~'s Nar~?e Continuation of Settlement Statement {HUD-1} Pace 1 13t?0. Additiartal Settiernent Charles 1:~~~~.t~. Tax Ce~ificatirar~ t~ C~INTt~N CC7UN7Y TAX CLAfiM BUREAU 1202270350 t_oan Nt~mb~!r 5It ?2012 S~:tiem~nt C7ate __ 12..130; ~~ i i ~ ;\I:~, i have carefully reviewed rite HUD-i Settlement Statettunt ttnd m the best af` my imnwltdge and. belief, it is a true and accurate . statement of all receipts and diataursezzu:zzs made nn nzy acsovnt or by me in this zransaczicnz. i fitzxher verify that i have received a cz7py a[ ztze lit7l)• t Settlement Statesncnt. Iitirt~'iuex . rl~~ef~d! ~..~_._~...~_._.....~.~.~ ............... -- -- t s , a'l i annan [)ate (late ~" - ~ L}ate L)at~e ~ieiier _ ~l A •- Riche_d }this ler.._~. Uar ..,.._-.--..........w..~_..._......_........,....,._..._...~........_.._........~. ~~tC `i'he iIUD_; Sentetz:.raz Statement avltitlz i bavc prepared is a trxie and accurate account of this trazutae.K:ictzt. Ihave ±:aused o; wall t~au~ the funds cn } e vii€burs~i in ~s:ardrtncr with ttzis s~taurnettt. Setilt~netst Agent Hat i xin ,t,r ~-\ f ~ _ r I t ~-~, .__ --- i LlAtC _._.' Defer tft the atcachet3 Signutstre.icfdelsrlum for additional panics ~zd siintatvres. `2D'2i7~3S0 -- ---.^-.•.-~.••...__.___~..~._.._...,._ ,.,.....___..,.__._..»....._._ t2Q22 TOb80 S•utfw+tw+t Ai~Rx+M'!t Prr.xxa M1it!Vh~ W CO4MM•t ~ FttiP~t , t;17%9B lNa+taa Khms K~xtisr; $ltYM»at y~ylP ~ p~ A vt 4 dK1PGCiFA i'IX13b.ff2 !~ ~ ~~~ •asosevszxoxz7osso• EDGAR R. Luxly III y ATTORNEY AT LAW :r '~ ;,x 3 ~' i` F~ 4S0 DOUBLING (3AP ROAD NEWVILLE, PENNSYLVANIA 17241 (717) 448-1204 ~« June 11, 2012 Pennsylvania Department of Revenue Bureau of Individual Taxes Inheritance Tax Division P.O. Box 280601 Harrisburg, PA 17128-0601 RE: Estate of Lester H. Lehman File Number 21-08-0460 Dear Sir or Madam: Enclosed please find an additional supplemental inheritance tax return for the estate listed above. This estate was closed in 2010. However, subsequent to its closing, a parcel of real estate was found listing the decedent as one of six tenants in common. The property was sold on May 18, 2012. The decedent's one-sixth share is reported on the enclosed REV 1500. Also enclosed is a copy of the HUD-1, a copy of the deed, a copy of the amount of the check received on the decedent's behalf, a copy of the previously filed REV 15OO's, and a check made payable to the PA Department of Revenue in the amount of $522.00. We hope this will be sufficient information for the Bureau to accept the payment of inheritance taxes on the decedent's one-sixth share of this real estate. Should you have any questions, or further requirements, kindly contact me at the address listed above and on the return. You may also contact me via email at edluhn@aol.com or by telephone at 717-448-1204. Thank you for your kind assistance in this matter. Very truly yours, ~ ~ ~,... ~~ ar . Luhn III ERL/Ihs enclosures cc: file