HomeMy WebLinkAbout10-12-12IN RE: Estate of Robert J. LaPorte IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS COURT DIVISION
No. 2011-00026
PETITION TO SECURE ORDER DIRECTING HEIR
TO DISCLOSE AND HAVE VALUED PERSONAL PROPERTY RETAINED
AND NOW, comes Petitioner, Ann E. LaPorte, through her counsel, Bradley L.
Griffie, Esquire, and the law firm of Griffie & Associates, P.C., and petitions the Court as
follows:
1. Petitioner, Ann E. LaPorte, an adult individual current residing at 102 Forge
Road, Boiling Springs, Cumberland County, Pennsylvania.
2. Petitioner is the personal representative of the above referenced estate, having
been appointed as Executrix through a Certificate of Grant of Letters dated
January 6, 2011, a copy of which is attached hereto and incorporated herein by
reference as Exhibit "A."
3. Your Respondent is Susan M. LaPorte, an adult individual currently residing at
9540 Lagerfield Circle, Vienna, Fairfax County, Virginia.
4. Respondent is a named heir in the Last Will and Testament of decedent, Robert J.
LaPorte.
5. The decedent died on December 13, 2010.
6. Petitioner has completed the sale of real estate, appraising and distribution or sale
of personal property, consolidating of financial accounts, and the p~rnent of
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7. Petitioner has filed a Pennsylvania Inheritance Tax Return, which has been
approved, as evidenced by the Notice of Inheritance Tax Appraisement,
Allowance or Disallowance of Deductions and Assessment of Tax attached
hereto and incorporated herein by reference as Exhibit "B."
8. Subsequent to the decedent's death, miscellaneous items of personal property
were removed from the home by Petitioner, believing said items to be of no value
or nominal value, which items were not initially inventoried or reported on the
Inheritance Tax Return.
9. Said items removed by Petitioner have since been appraised, setting a value of
those items at $245.00, the net Pennsylvania inheritance tax consequence of
which is $11.03.
10. Subsequent to decedent's death, Respondent, decedent's other daughter, made
various trips to the decedent's former residence, removing a wide array of
personal property from decedent's home.
11. Petitioner understood her service as Executrix for the estate would allow for the
removal of sentimental personal property items from the home or similar items of
no value or inconsequential value.
12. Respondent removed substantial items from the decedent's former residence, but
Petitioner avoided making claim for an appraisal of those items, initially, in order
to avoid confrontation with Respondent.
13. Upon the processing of the estate, claims were made by Respondent, which
claims caused Petitioner to discuss in detail with legal counsel the removal of the
personal property items by Respondent from decedent's former residence.
14. Upon advice of legal counsel, Petitioner secured an appraisal of the personal
property items that she removed from the home, which had not previously been
appraised, a copy of said appraisal being attached hereto and incorporated herein
by reference as Exhibit "C.".
15. Upon advice of legal counsel, Petitioner made demand, through counsel, to
Respondent, that the personal property items she removed from the home must be
appraised and identified, both for inheritance tax purposes and for distribution
purposes.
16. Counsel for Petitioner secured the .services of a certified appraiser in Virginia,
close to Respondents home, to appraise the personal property there in
Respondent's possession.
17. Despite repeated requests upon Respondent, by Petitioner, through counsel, to
cooperate in having the personal property items in her possession appraised,
Respondent has failed and refused to cooperate in the appraisal of the personal
property in her possession. As Respondent has failed and refused to cooperate in
this process despite repeated demand, Petitioner require the intervention of the
Court to resolve these matters.
18. Petitioner has made arrangements through use of the services of Mark C. Grove,
ASA, of 4490 Market Commons Drive, Suite 203, Fairfax, Virginia, 22033,
telephone number of (540) 435-7357, a professional appraiser, to appraise the
personal property in Respondent's possession.
19. Respondent has been advised, prior to filing, that the within require would be
submitted to the Court by Petitioner of Respondent's cooperation was not
forthcoming.
20. Deadlines for Respondent's cooperation have passed.
WHEREFORE, Petitioner requests your Honorable Court to issue an Order of
Court and Rule upon Respondent, Susan M. LaPorte, to show cause, if any she has, as to
why she should not be Ordered and Directed to cooperate in the securing of a personal
property appraisal of the personal property items that she removed from the decedent's
home following his death, which items have not been appraised or otherwise accounted
for, for distribution and inheritance tax purposes in this estate.
Respectfully submitted,
B ffie, Esquire
rney r Petitioner
uprem Court ID No. 34349
GRIFFIE & ASSOCIATES
200 North Hanover Street
Carlisle, PA 17013
(717) 243-5551
(800) 347-5552
I verify that the statements made in the foregoing document are true and correct. I
understand that false statements herein are made subject to the penalties of 18 Pa.C.S.
Section 4904, relating to unsworn falsification to authorities.
DATE: ~ C7 Q
Ann E. LaPorte
REGISTER OF WILLS
CUMBERLAND COUNTY
PENNSYLVANIA
CERTIFICATE OF
GRANT OF LETTERS
No . 201 1- 00026 PA No . 21- ~ 1- 0026
Estate Of : ROBERT J LAPORTE
/First, Middle, Last)
Late Of : MONROE TOWNSHIP
CUMBERLAND COUNTY
Deceased
Social Security No: 379-34-3809
WHEREAS, on the 6th day of January 2011 an instrument dated
July 1st 2005 was admitted to probate as the last will of
ROBERT J LAPORTE
(First, Middle, Last/
late of MONROE TOWNSHIP, CUMBERLAND County,
who died on the 13th day of December 2010 and
WHEREAS, a true copy of the will as probated is annexed hereto.
THEREFORE, I, GLENDA EARNER STRASBAUGH Register of Wills in and
for CUMBERLAND County, in the Commonwealth of Pennsylvania, hereby
certify that I have this day granted Letters TESTAMENTARY to:
ANN E LAPORTE
who has duly qualified as EXECUTOR(R/X)
and has agreed to administer the estate according to law, all of which
fully appears of record in my office a t CUMBERLAND COUNTY COURT HOUSE,
CARLISLE, PENNSYL VANIA.
IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal
of my office on the 6th da y of January 20 ~ 7.
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RegLSter of dls
eputy
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**NOTE** ALL NAMES ABOVE APPEAR (FIRST, MIDDLE, LAST)
NOTICE DF INHERITANCE TAX pet7Y1S~ILV8I1~a ;~
BUREAU DF INDIVIDUAL TAXES APPRAISEMENT, ALLOWANCE OR DISALLOWANCE DEPARTMENT OF REVENUE
INHERITANCE TAX DIVISION DF DEDUCTIONS AND ASSESSMENT DF TAX REV-1547 EX AFP C12-11)
PO BOX 280601
HARRISBURG PA 17128-0601
DATE 07-02-2012
ESTATE OF LAPORTE ROBERT J
DATE OF DEATH 12-,13-2010
FILE NUMBER 21 11-0026
COUNTY CUMBERLAND
BRADLEY L GRIFFIE ACN .101
200 N HANOVER ST APPEAL DATE: 08='3'1-2012
CARLISLE PA 17013-2423 (See reverse side underObjectinns)
Amount `Remitted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
CUT AL ONG THIS LINE -__ ~~ - RETAIN LOWER PORTION FDR YOUR RECORDS #~
REV-15 47 EX AFP C12-11~ NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT DF TAX
ESTATE OF: LAPORTE -ROBERT JFILE ND .:21 1-1-0026 - ACN: 101 -DATE: -G7-02-2012 --~-
TAX RETURN WAS: (X) ACCEPTED AS FILED C ) CHANGED
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A) Cl) 27 2,000.00 NOTE: To ensure proper
2. Stocks and Bonds (Schedule B) C2) 94,290.90 credit to your account,
3. Closely Held Stock/Partnership Interest (Schedule C) C3) .00 submit the upper portion
4.
Mortgages/Notes Receivable (Schedule D) of this -form with your
C4) .00 tax payment.
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) 4 71,3 38.5 8
6. Jointly Owned Property C&chedule F) C6) .OD
7. "transfers (Schedule G) _ C7) 8,428.2.6
8. Total Assets - cs) 846 , 057.74
APPR.OVED.DEDUC:TIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Misc. Expenses CSchedUle H):- ~j°j 51 .90F
7
10. Debts/Mortgage Liabili't1Q5/Liens `'ZS'chedUle I7" .
C10)_ 'L+042.03
ii. iotat ueductions C11) 52,947.75
12. Net Value of Tax Return C12) 793, 109.99
13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) C13) .00
14. Net Value of Estate Subject to Tax C14) 793, 109.99
NOTE: If an assessment was .issued previously, lines 14, 15 and/or 16, 17, 18 and 19 w.i11
reflect figures that .include the total of ALL returns assessed to d ate..
ASSESSMENT .OF TAX:
15. Amount of Line 14 at Spousal rate C15) .OD X DO - DO
16. Amount of Line 14 taxable at Lineal/Class A rate C16) 793. 1 ~9 . 99 x 045 = 35, 689.95
17. Amount of Lihe 14 at Sitiling rate
__(177-
-- - _ -0"(1-
x- 12---_
-_- --- ._ _ O.D_.
18. Amount of Line 14 taxable at Collateral/Class B ra te C18) .00 X 15 - .0.0
19. Princival Tax Due C19)= 35,689.95
TAX CREDITS:
rgii7tNl RECEIPT DISCOUNT C+)
DATE NUMBER INTEREST/PEN PAID C-) AMOUNT PAID
03-14-2011 (0014124 .DO 45,000.00
a
* IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF 4DT)iTTnN61 TNTFRFCT.
TOTAL TAX PAYMENT 45,000.00
BALANCE DF TAX DUE 9,310.05CR
INTEREST AND PEN. .00
TOTAL DUE 9,310.05CR
IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCR), YOU MAY BE DUE
D RFFiIN71. CFF REVERSE CTnF nc T417C FnRM CnR TNCT DIIf TT nIJC
LINDEN HALL ANTIQUES
211 N. OLD STONE HOUSE ROAD
CARLISLE, PA 17015
717-249-1978
To: Bradley L. Griffie, Esquire
Griffie & Associates, P.C.
200 North Hanover Street
Carlisle, PA 17013
From: William G. Rowe, Appraiser
Linden Hall Antiques
211 N. Old Stone House Road
Carlisle, PA 17015
Re: Personal Appraisal -Robert J. LaPorte Estate
Date of Death: December 13, 2010
Personal property located at: Ann E. LaPorte
102 Forge Road
Boiling Springs, PA 17007
Date: August 2, 2012
Mantle clock $25.00
Television $125.00
Box of miscellaneous tools $15.00
Bird house $5.00
Rubbermaid containers $10.00
Gas grill $20.00
Freezer -old - no value $0.00
Porch chairs (2) $30.00
Kenmore sweeper -old - no value $0.00
Army uniform $10.00
Family photos /paintings, family value only $0.00
Housewares -dishes, paper products, napkins $5.00
TOTAL $245.00
Adjustments to the following two (2) items on the original appraisal dated March 9, 2011,
in non-working condition:
Honda power washer -not workinct (Appraisal $275) As is value $35.OD
Husgvarna lawn tractor -not working (Appraisal $450)
Needs major repairs, value should be $150. $150.00
~1
William G. Rowe
LaPorte Appraisal
a
a
1 08/02/2012
1N RE: Estate of Robert J. LaPorte IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS COURT DIVISION
No. 2011-00026
CERTIFICATE OF SERVICE
I, Bradley L. Griffie, Esquire hereby certify that I did, the (~ day of October,
2012, cause a copy of Petitioner's Petition to Secure Order Directing Heir to Disclose and
Have Valued Personal Property Retained and Proposed Order to be served upon the
Respondent, Susan M. LaPorte, by serving her by first class mail, postage prepaid, at the
following address:
Susan M. LaPorte
9540 Lagersfield Circle
Vienna, VA 22181
DATE: /b ~
Br e, Esquire
y L. 'ffie, Esquire
Attorney for Petitioner
Supreme Court ID No. 34349
GRIFFIE & ASSOCIATES
200 North Hanover Street
Carlisle, PA 17013
(717) 243-5551
(800) 347-5552