HomeMy WebLinkAbout02-1078PETITION FOR PROBATE and GRANT OF LETTERS
Estate of ~ ~~~~ ~ ~~Ci,~t/
also known as
To:
Register of Wills for the
Deceased. County of Cv.+, ~ ~nc.~•.-~ in the
Social Security No. ~ `d ~'%~~~~ Commonwealth of Pennsylvania
The petition of the undersigned, respectfully represents that:
Your petitioner(s), who is/are 18 years of age or older an the execut ~~' ~ ~'~~-~30~ named
in the last will of the above decedent, dated G?.r~~'yz ~ ~ - ~ , 19 ~~ Z
and codicil(s) dated
(state relevant circumstances, e.g. renunciation, death of executor, etc.)
Decendent was domiciled at death in ' ~ ~ h~=~z~->^ • ~ ~ County, Pennsylvania, with
h l ~_ last family or principal residence at 3:3 cw~ mac... ,+„ ,!~`~.-.~- /,~,e ~j, ~ y.
(hst street, number and muncipality)
Decendent, then ~ ~~ years of age, died ~~'%- a~9c~ a- ~ , 19 Z%~~~~.
at /-YR~2~ ~sj y~~.!*t_ G, t-1r. s.a~ 7-a~-t '
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: /l~~~Lc.~
Decendent at death owned property with estimated values as follows:
(If domiciled in Pa.) All personal property f1U"U
(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:
WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s)
presented herewith and the grant of letters Testamentary
(testamentary; administration c.t.a.; administration d.b.n.c.t.a.)
theron.
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OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA 1
COUNTY OF GGyeyiGJr~rc~,4--ti~ ~ 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 represen-
tative(s) of the above decedent petitioner(s) will well and truly administer the estate according to law.
Sworn to or a3f~ ed and subscribed
`~ , ~~~ ~ 6
efore me this _. day of 5~c:a~~ ,O C~1~~250 00
December ~~ 2002 ~
~,~` J A
l/ ~
Donna M. Otto,lst Deputy R ter
~.
N0. 21-2002-1o~s
Estate of GF~RGE EMERSON JR. ,Deceased
DECREE OF PROBATE AND GRANT OF LETTERS
AND NOW
December 3rd, lax 2002in consideration of the petition on
the reverse side hereof, satisfactory proof havir-g been presented before me,
August 23rd, 2002
IT IS DECREED that the instrsment(s) dated
described therein be admitted to probate and filed of record as the last will of .
George gnerson Jr.
and Letters
are hereby granted to Scot D. Efierson
FEES
Probate, Letters, Etc. ......... ~ 70.00
18.00
Short Certificates(6) .... • • • • • • S
i~€i x-Pages . (4.).... $ 12.00
JCP S 10.00
TOTAL $ 110.00
Filed .D~cembex'..3.x~c7 , 20.Q ~ ............. .
O.aa~ -~~
Register of Wills i~~x~~~~~~~j~
Donna M. Otto, 1st Deputy
ATTORNEY (Sup. Ct. LD. No.)
ADDRESS
PHONE
MAILED LE`I`I'ERS AND ORDER TO EXECUTOR ON DECEMBER 3rd, 2002
LAST WILL AND TESTAMENT
KNOW ALL MEN BY THESE PRESENTS, that I, GEORGE EMERSON, JR., presently
residing in Lower Allen Township, Cumberland County, Pennsylvania, being in good health and
of sound and disposing memory do hereby make, declare and publish this as my Last Will and
Testament, hereby revoking all former Wills and Codicils heretofore made by me.
FIRST: I direct that all of my debts not barred by the statute of limitations,
expenses of my last illness, funeral expenses, costs of administration and claims allowed in the
administration of my estate shall be paid by my Executor hereinafter named, from my estate as
soon after my decease as shall be found convenient.
SECOND: I bequeath my automobiles, household and personal effects and other
tangible personalty of like nature (not including cash or securities), together with any existing
insurance thereon, to my son, SCOT D. EMERSON, if he survives me. Should my son, SCOT D.
EMERSON not survive me, I bequeath the remainder of my tangible personalty and insurance
thereon to my daughter-in-law, DIANE L. EMERSON.
THIRD: I give, devise and bequeath all of the rest, residue and remainder of my
property, whether real, personal or mixed, and of any nature whatsoever and wherever situate to my
son, SCOT D. EMERSON, if he survives me. If my son, SCOT D. EMERSON does not survive
me, I devise and bequeath the residue of my estate to my daughter-in-law, DIANE L. EMERSON.
FOURTH: I hereby nominate, constitute and appoint my son, SCOT D. EMERSON, as
Executor of this, my Last Will and Testament, without the necessity for posting security regardless
of his state of residence. In the event that my son shall predecease me, or be unwilling or unable to
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act as my Executor as aforesaid, then I nominate, constitute and appoint my daughter-in-law,
DIANE L. EMERSON, as Executrix without the necessity for posting security regardless of her
state of residence. All references to the Executor herein shall be applicable to said substitute
Executrix.
FIFTH: I make no provision for my sons, BARRY C. EMERSON and LARRY G.
EMERSON, it being my express desire to disinherit the two of them.
SIXTH: My Executor shall have, in addition to the powers and authority conferred
upon him by law, the following additional powers and authority:
1. To sell at public or private sale, exchange, transfer, partition, give options
upon, lease, mortgage, pledge or otherwise dispose of any property, real or personal, at any time
constituting a portion of my estate, and upon such terms and conditions as the Executor shall
deem wise.
2. To invest any money at any time in such bonds, stocks, notes, real estate,
mortgages, life insurance, annuities or other securities, or such property, real or personal, as the
Executor shall deem wise, without being limited by any statutes or rule of law regarding
investments by the Executor.
3. To retain, without incurring any liability, as investments, any property
owned by me at the time of my death, as long as my Executor may deem it wise, and even
though such property is not the kind of property an Executor would purchase as an investment;
and even though to retain such property might violate sound diversification principles.
4. To cause any security or other property which may constitute a portion of
my estate to be issued, held or registered in the Executor's own name, or in the name of a
nominee, or in such form that title will pass by delivery.
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5. To consent to the reorganization, consolidation, readjustment of the
financial structure, or sale of the assets of any corporation or other organization, the securities of
which constitute a portion of my estate, and to take any action with reference to such securities
which, in the opinion of the Executor is necessary to obtain the benefit of any such
reorganization, consolidation, readjustment or sale; to exercise any conversion privilege or
subscription right given to my Executor as owner of any securities constituting a portion of my
estate resulting from any reorganization, consolidation, readjustment, sale, conversion or
subscription.
6. To pay all costs, taxes, charges and expenses in connection with the
administration of my estate, including such compensation to the Executor which shall be in
accordance with established fees throughout the period of administration of my estate.
7. To determine what is "income" and what is "principal" hereunder, and my
Executor's decision thereon shall be fmal; and to purchase securities at a premium or discount,
and to apply or charge said premium or discount against income or principal as the Executor may
determine.
8. The Executor may make payments to or on behalf of any person who is the
beneficiary hereunder but in no event, however, shall payments be made to any creditor or other
such person because of anticipation of payment by the beneficiary, and any such claim made by
way of anticipation by the beneficiary shall be of no validity or legal effect.
9. To borrow money from any person, firm or corporation, including any
corporation acting as an Executor hereunder, for the purpose of protecting and preserving or
improving my estate hereunder; to execute promissory notes or other obligations for amounts so
borrowed.
10. To employ legal counsel, accountants, brokers, investment advisors,
custodians, managers and other agents and employees and to pay reasonable compensation out of
my estate or any funds held hereunder to which said compensation is attributable.
-~~ ~ ~-
11. To carry on any business owned or controlled by me at my death for
whatever period of time my Executor shall think proper, and my Executor shall have the power
to do any and all things my Executor deems necessary or appropriate, including the power to
close out, liquidate or sell the business at such time and upon such terms as my Executor shall
deem best.
12. To do all other acts in my Executor's judgment necessary or desirable for
the proper and advantageous management, investment and distribution of my estate.
SEVENTH: I direct that all transfer and inheritance taxes, state or federal, assessed
because of my death, whether the funds, property or insurance proceeds to which such taxes are
attributable pass under this Will or not, shall be paid out of my residuary estate; that my Executor
pay, or provide for payment of all such taxes at such time, or times, and in such manner as my
Executor deems best.
IN WITNESS WHEREOF, I, GEORGE EMERSON, JR., the Testator to this, my Last
Will and Testament, typewritten on four sheets of paper which I have identified at the bottom of
each page by my signature, hereunto set my hand and seal the day of
2002.
~'
G~URG MERSON, JR.
r_
The preceding instrument consisting of this and three other typewritten pages, each identified by
the signature of the Testator, GEORGE EMERSON, JR, this day and date thereof signed,
published and declared by GEORGE EMERSON, JR., the Testator therein named, as and for his
Last Will, in the presence of us who, at his request, in his presence, and in the presence of each
other have subscribed our names as witnesses.
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COMMONWEALTH OF PENNSYLVANIA
SS
COUNTY OF CUMBERLAND
I, GEORGE EMERSON, JR., Testator whose name is signed to the attached or foregoing
instrument, having been duly qualified according to law, do hereby acknowledge that I signed and
executed the instrument as my Last Will; that I signed it willingly; and that I signed it as my free and
voluntary act for the purposes therein expressed.
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GE~O GFi MLA ON, JR.
Sworn or affirmed to and acknowledged before me by GEORGE ~ MERSON, JR., Testator, the
~3~ day of f , 2002.
(SEAL)
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
SS
~lL~ •tGi~ .[~lll~llf.~
Notary Public
Michael C e~ewrkaSNotary Pubilc
Wormteysburg Boro, Cumberland County
My Commissior, Bxpireg Feb. 6, ap06
~Aerrber, Pennsytvarpr~ A9t~oclatrr~r, ter ~1~{1~ri~s
We ~N ,. I tE C=~ 1..,.:--~ r 1~ and /'~, <<~~ ~ t,~_. "~. (~'t,,zrec.-~k~~.,. ,the
witnesses whose names are signed to the attached or foregoing instrument, being duly qualified
according to law, do depose and say that we were present and saw Testator sign and execute the
instrument as his Last Will; that he signed willingly and that he executed it as his free and voluntary act
for the purposes therein expressed; that each of us in the hearing and sight of the Testator signed the Will
as witnesses; and that to the best of our knowledge the Testator was at that time eighteen or more years
of age, of sound mind and under no constraint or undue influence.
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Sworn or affirmed to and subscribed to before me by ~P~/P G', ~~(,~ and
M-~~le R. Chehecul~ witnesses, this 23rK( day of 2002.
(SEAL) ~~~,~
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Notary Public
Notarial Sc~;a!
Michael Chnrc,wk~ Notary r'ublia
Wormleysburg C~urp, Lurnberiui~~ ~%nunt
S MY C4mn1is3lur~ E-x~,rrd~ t`~b 5, 2Ui7~
. l~r!Jf tdC:ruul lf'J.
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CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Name of Decedent: GEORGE EMERSON, JR.
Date of Death: October 23, 2002
No. 2002-01078
To the Register:
I certify that the Notice of Estate Administration required by Rule 5.6(a) of the Orphans' Court
Rules was served or mailed to the following beneficiaries of the abcve-captioned estate on January 8,
2003.
NAMES ADDRESS
Scot D. Emerson 278 Lake Meade Drive
East Berlin, PA 1.7316
Barry C. Emerson 6751 N. W. 20`h Street
Margate, FL 33063
Larry G. Emerson 3409 Northwest 44'x' Street, Bldg. 18, #201
Fort Lauderdale, FL 33309
Date: January 8, 2003 The Law Offices of Michael Cherewka
~~
Michael Cherewka, F,squire
624 North Front Street
Wormleysburg, PA 17043
(717)232-4701
Capacity:
Personal Representative
X Counsel for personal
Representative
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Law Offices of
Michael Cherewka
624 North Front Street
Wormleysburg, Pennsylvania 17043
(717) 232-4701
(717) 901-3770
Fax (717) 232-4774
May 19, 2004
Honorable Mary C. Lewis
Register of Wills
Cumberland (:ounty Courthouse
Carlisle, PA 17013
G~
Re: Estate of George Emerson, Jr.
Estate No. 21-1801078
Our File No. 2184.00
Honorable Mary C. Lewis:
__
r:
Enclosed please find REV 1500, Inheritance Tax Return for Resident Decedent,
Inventory and check no. 296 in the amount of $867.53 representing payment of the Pennsylvania
Inheritance Tax in the above referenced Estate, including penalties. Also enclosed is our check
in the amount of $25.00 to cover the cost of filing the Inventory and the Return.
We have enclosed a copy of the front page of the return and a copy of the Inventory. We
ask that you time-stamp the copies and return them to tis in the enclosed stamped envelope.
If you ]have any questions, please call the undersigned. Thank you for your consideration
in this matter.
Very truly yours,
Michael Cherewka
MC/11
Enclosures
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
RECEIVED FROM:
EMERSON SCOT D
278 LAKE MEADE DRIVE
EAST BERLIN, PA 17316
fold
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
ESTATE INFORMATION: ssrv: is5-is-2242
FILE NUMBER: 2102-1078
DECEDENT NAME: EMERSON GEORGE JR
DATE OF PAYMENT: 05/21 /2004
POSTMARK DATE: 05/20/2004
couNTY: CUMBERLAND
DATE OF DEATH: 10/23/2002
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 ~ 5867.53
TOTAL AMOUNT PAID:
REMARKS:
CHECK# 296
SEAL
INITIALS: JA
5867.53
RECEIVED BY: GLENDA EARNER STRASBAUGH
REGISTER OF WILLS
REV-1162 EXI11-961
NO. CD 003969
REGISTER OF WILLS
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fI.EV-\!iKlfl({6-001
*' COMMONWEALTH OF
PENNSYLVANIA
.. . .. . OEPARTM.ENT OF REV. ENU.E
OEPT. 2B0601
HARRISBURG, pA 11128.()6{)1
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
DECEDENT'S N'-ME (LAST, FIRST, AND MIDDLE INITIAL)
!Z Emerson, George
I!:: . DATE OF DEATH (MM-DO-YEAR) . \. DATE OF BlliTH (MM-DD-YEAR)
W10'-23-2002 . 04-29~1923
(.)
W (IF APPUCAeLE) SURViviNG SPOUSE'S NAME (LAST, FIRST, AND MIDOLE INITiAL)
Q N/A
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[!] 1. OrIgillll Relllll
D4..UmIledEsIaIe
@6.DecedentDiedTaslale(Allo<h""".WIj
q 9.lIIi!letion Proceeds Received
o 2. Supplamantal Ralum
o 40. Future Intarest Compromise (<010.""'''' ".,,"'1
o T. Decedenl Maintained a Living Trust 1_... .TMIl
o 10. Spousal p.overty Credit {dllll ~ dull.beIHIfJII\ 11-31-91 tIl61'~.9&)
OFFICIAL USE ONLY
---...----- ._----,-....,
FILE NUMBERO:;;Z
LL-"i'>U. ..Q...L2-L~
COONTY CODE YEAR NUMBeR
SOC~LSECURITYNUMBER
185 _ 18 2242
. THIS RETURN MUST BE FILED IN DUPliCATE WITH THE
REGISTER OF WILLS
. - .
SOCIAL SECURITY NUMBER
N/A
o 3. Remalr\derRelumldlleddPlhpdcr.,12.1J.32j
o 5. Federal Estata Tax Ralu.;, Raquh'ed
..Q... 8. Tola! Numbel' of Sa19Daposit Boxas
o It E1act1on10 taxunderSedI13(A)-.,",01
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NAME .
Michael Cherewka, Esq.
FIRM NAME 1'_'1
COMPLETE MAILING ADDRESS
624 North Front Street
Wormleysburg, PA 17043
TELEPHONE NUMBER
(717) 232-4701
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1. Raal Estata (Schad~a A)
2. StodIs and Bonds (Schedula B)
3. CIose~ Ha~ COl]lOl'lll~n, Par1naMp "'_PropliaU>rshIo
4. MoI1gages & Nolas Recelvab1a (Schedula 0)
S. Cash, Bank Dapoolls & Mlscallenaous PlllSOlIlli property
(Schaduie E)
6. JoinIy 0Mled Property (Schedule F)
o Sapaia\e B111ng Requesled
(1)
(2)
(3)
(4)
(5)
o
o
o
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18,518.60
(6)
15,032.23
(7)
o
7. Inler-VIvos Transfer. & MlscaUanaous Noo-ProbaIe Property
(Sched"ie G or L)
6. TG\1l1 Groll "'.." (lOIaJ tines 1-7)
9. Funeral Expanses & Adll1lnisll8i11a Costs (Schedula~)
10. DobIs of Decedant. Mortgage. Lts~HI/eS:& liens (Schadulal)
11. Total DedocU.no (toWlines 9 & 10)
12. NelValue of EsIIII (Line 6 minus L1na11)
13, Cf1arita~a and Govemmenlal Beq\laslslSac 9113 TIU1lIs f''''-whloh an arectlon 10 lax has not baan
made (Schedule J}
14. NelValue SUbjactto Tax (Una 12 minus Una 13)
(9)
(101
10,335.91
4,629.93
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amounl ofUne 14laxabla alth. "","sat tax
rate, or lransfers: under Sec. 9116 (a)(12)
J( .0 .
16. Amount of LIne 14laxabla allinea' rala
18,584.99
x .045
17. Amount of Line 14laxabla al sibling rata
lB. Amount of Line 14laxable at coIIataral ral.
x .12
.'.15
19. Tax Due
r .... OFFICiACUSEONLv \
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(9)
33.550.83
(111
(12)
(13) .
14,965.84
18,584.99
0.00
(14)
]8.584.99
(15)
(16)
(17)
(16)
(19)
836.32
R16.12
Decedent's Complete Address:
STREET ADDRESS . . 4
33 William Penn DrIve, Apt.
CITY Camp Hill
STATE . pA
, .17011
ZIP ,
, Tax Payments and Credits:
'1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
, B: Prior Payments
C. Discount
(1)
836.32
Total Credits (A+ B + C) (2)
o
3. InterestlPenalty Wapplicable
D.lnterest
E. Penalty
TotallnterestlPenalty ( 0 + E)
4. n Line 21s greater than Line 1 + Line 3, enter the difference. this Is the OVERPAYMENT.
Check box on Page 1 Line 20 to request a refund
A. Enter the interest on the tax due.
(3)
(4)
(5)
(5A)
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B. Enter the total of Line 5 + 5A. this is the BALANCE DUE. (5B)
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE A.PPROPRIATE BLOCKS
o
836.32
31.51
867.53
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE,
1. Old decedent make a transfer and: Yes
a. retain the use or in<xlme of the property 1lllnslerred;..................................,..,..................................................." 0
b. retain the right to designate who shall Use the property transferred or its Income; ,........................';.........,.........0
c. retain a reversionary interest; or.......................................................................................................................... 0
d. receive the promise for IWe of either payments, benefits or care? ...................................................................... 0
2. n death occurred after December 12, 1982, did decadent transfer property within one yeer of death
'wIlhoutrecelvlng adequate considerat~n? ;.........................................,.........:.........................;;.......................,...... D.
3. Old decedent Own an"n trust for' or payable upon death bank account or securitY at his or her death?"::.:.......... 0
'4. Old decedent <7M1 an Individual RetiremantAccount, annuity, or other non-probate prOperly willett .
contains a benefiCiary deslgnat~n? :...............................................,.............................,......................................... 0 .
Underplndle8d~, l~thalI11IV88X1f11Nd1hlIretl.m.IncIudIng,~~,Ind''''attm8I\\a,Il'ld\D\1ieb8"ofmy~8~belef,RI8Irue,correct8ndcomplele._
Derarslbl of prIflIrer oher lhellltlt pllI'IOOllI repmenl8l/Yt II bseed on II Wonnalon of which preparer has any knowledge. .
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN DATE
03-15-2004
ADDRESS M--:J ~ .
278 'Lake Meade Drive, East BerlIn, PA
17316
SIGNji,WREOF PREPARER OTHER THAN REPRESENTATIVE
ADDRESS~~~' '
624 North Front Stree, Wormleysburg, PA 17043
,
For dates of death on or aller July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surv~ing spouse Is 3% '
/72 P.S. 99116 (a)(1.1)(ij). ' ,
For <lates of <leeth 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 D% [72 P.S. 99116 (a) (1.1) (iill.
The stetute does nol exemot a transfer to a surviving spouse from lax, and the slatutory requirements for disclosura of assets an<l filing a tax return ere s\"1 applicable even il
the surviving spouse is the only beneficiary.
For date, of death on or after July " 2000: ' .
The tax rale 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 nalural parent, an adoptive parenl,
or a slepparent oflhe ch"d Is 0% [72 P.S. 99116(a)(1.2)J.
The lax rale imposed on the net value of usn,fers to or for the use of the deoedent's lineal beneficiaries Is 4.5%, except as noted in 72 P.S. 99116(1.2) [72 P.S. 99116(a1(111.
Th~ lax rate imposed on the net value of transfers to or lor Ihe use of the decadents sl~ings is 12% [72 P.S. 99116(a)(1.3)J. A siblin9 is defined, under Section 9102, as an
IndIVIdual who has atleasl one parent in common with the decedent, whether by blood or adopt~n. ,
REV-1502 EX+ (6-g~
COMMONWEALTH OF PENNSYLv~Nl~
INKERI1'ANCE TAX RETURN
RESIDENl DECEDENT
SCHEDULE A
REAL ESTATE
ESTATE OF
George Emerson
FILE NUMBER
21-02-01078
A.II real property owned solely or 8S a tenant In common must be reported at lair market value. Fair market value is deiined as the price at which property would be
exchanged between a wUIIllg buyer and a w\n\ng seller, nelltler beIng compelled to buy or sen. bot!\ having reasonable knowledge of the relevant facts. .
R..I property which Is Jolntly.owned with rtght of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
1.
DESCRIPTION
VALUE AT DATE
OF DEATH
o
NONE
.
.
TOTAL (Also enter on line 1, Recapitulation) $ 0
(If more space is needed, Insert additional sheets of the same size)
REV-1503EKt {6-9S}
.
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIOENT DECEDENT
SCHEDULE B
STOCKS & BONDS
ESTATE OF
George Emerson
FILE NUMBER
21-02-01078
All property Jolntty.owned with right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
1.
DESCRIPTION
VALUE AT DATE
OF DEATH
NONE
o
TOTAL (Also enter on line 2, Recapitulation) $ 0
(If more space IS neaded, Insert additional sheets of the same size)
REV-15M ex+ (6.98) to
'*
COMMONWEALTH OF PENNSYlVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE C
CLOSELY-HELD CORPORATION,
PARTNERSHIP OR
SOLE-PROPRIETORSHIP
ESTATE OF
George Emerson
FILE NUMBER
21-02-01078
Schedule C-l or C-2 (including all supporting infonnation) must be attached for each closely-oeld corporaUonlpartMfshlp interest 01 Ute decedenl, other than a
sole-proprielorship, See Instructions for Ihe supporting information to be submitted for sote-pl'Opliet\m.hips.
ITEM NUMBER
NUMBER
1.
DESCRIPTION
VALUE AT DATE
OF DEATH
o
NONE
.
.
TOTAL (Also enler on line 3, Recapitulation) $
(If more space Is needed. Insert addItional sheets of the same size)
o
REV-1507 EX+ 16-98)
.
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE D
MORTGAGES & NOTES
RECEIVABLE
ESTATE OF
George Emerson
FilE NUMBER
21-02-01078
All property Jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
DESCRIPTION
VALUE AT DATE
OF DEATH
o
NONE
.
.
TOTAL (Also enter on line 4, Recapitulation) $
(If more space IS needed, Inserl addllional sheets of the same size)
o
REV~ 150B EX + (6-9B)
'*
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF
George Emerson
ITEM
NUMBER
Include the proceeds of litigation end the dale the proceeds were received by the estate.
All property Jointly-owned with right of survivorship must be disclosed on Schedule F.
1.
Household furnishings & personal effects
DESCRIPTION
2.
1995 Ford Thunderbird (35,000+ miles)
3.
Checking Account, PNC Bank, Account No. 5000874616
Accrued Interest
4.
Savings Account, PNC Bank, Account No. 5001036681
Accrued Interest
.
.
FILE NUMBER
21-02 01078
VALUE AT DATE
OF DEATH
$2,000.00
$2,135.00
$14,237.03
2.09
$144.44
0.04
TOTAL (Also enter on line 5, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
$18,518.60
,,,,,. ""..... ....--......--. .......""...
I ".....I..lMI'W'
~~~(bd ~4~~ ~,~l
"
~ PNCBAl\K
Februl\Iy 7, 2003
Michael Cherewka
Attorney at Law
624 N Front St
Wormleysburg, PA 17043
RE: Estate of Geor&e Emerson, 1r (Deceased)
SSN: 185-18-2245
OOD: 10-23-2002
scp
Dear Mr. Chc.rcwka:
In response to your request for Date of Death balances for the customer noted
above, our records show the following:
Checking Aeeoant
AccountYI5000874616 Established 11-19-1996
GEORGE EMERSON lR
000 balance: SI4,237.03 + $2.09 accrued interest
SnDlgs Mcount
AccoWltYISOOl036681 Established 11-27-1996
GEORGE EMERSON
DOO balance: 5144.44 + SO,04 accrued interest
AccountYI5003658732 Established 10-01-2001
GEORGE EMERSON JR
SCOT 0 EMERSON
OOD balance: S30,042.26... $22.19 accrooo interest
Page I of2
....J.G '~'U ",)"'1...'0
r.I:'.'':::
Please note that this office only provides date of death balances for deposit
accounts (IRAs, CDs, Checking and Savings accounts). We do not process any
financial transactions or provide statements. If you need assistance with any of
these items. please call I -88S-PNC-BANK (1-888-762-2265) or stop by your local
PNC Bank branch office.
Sincerely,
~Ieg~'~
PNC Decedent Reporting
Firstside Center
500 First Ave, 4"' FI elF
Pit1sburghPA 15219-3128
1-800-762-1775
Member FDIC
Page 2 of2
TOTf'L P.02
Fl....ndrllJ
Insurance
LIllmon Ch4lCk
Car Reviews
Car Previews
Decision Guides
Advice
FreeNewsf_
Allout Idlb
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b~liIg for a new car?
-find out whot people are REALI.
1995 Ford Thunderbird LX Coupe 20
See Local Listinas of This Car
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Buy a New Car
Free Lemon Check
Auto Loans from 3.49% APR
Insurance Quote
Payment Calculator
,--
__ <tIIfI/III'ilWij..
.ttp://www.kbb.comlkb/ki.dll/kw.kc.ur?kbb.PA;885309;PA04 1& 17011 ;cpe+t;&39;Ford; 1995%20Thunderb... 3/17/2004
Engine: VB 4.6 Liter
Trans: Automatic
Drive: Rear Wheel Drive
Mileage: 35,000
Equipment
Air Conditioning
Power Steering
Power Windows
Power Door Locks
Tilt Wheel
Cruise Control
AM/FM Stereo
Cassette
Dual Front Air Bags
Power Seat
_ ~~J,~D~~
NIlwCarprldrllJ! Blue Book Trade-In Report
Bulk! iI Car
Qu;tl:=::\ Pennsylvania. March 17, 2004
Ow.-shlp CO$!:!
My Car" Vlllue I
UsIld Car RIltlIII,
Free Price Qu<>1e I
Buy a Used Car II
Sell YOur Car
Motottrcl. I
Consumer Rated Condition: Good
"Good" condition means that the vehicle is free of any major defects.
The paint, body and interior have only minor (if any) blemishes, and
there are no major mechanical problems. In states where rust is a
problem, this should be very minimal, and a deduction should be
made to correct it. The tires match and have substantial tread wear
left. A clean title history is assumed. A "good" vehicle will need some
reconditioning to be sold at retail; however major reconditioning
should be deducted from the value. Most recent model cars owned by
consumers fall into this category.
Trade-In Value $2,135
Trade-in value represents what you might expect to receive from a
dealer for this consumer owned vehicle. Keep in mind that the dealer
must then absorb the cost of making the vehicle ready for sale,
advertising, sales commissions, arranging financing and insurance
and standing behind the vehicle for any mechanical or safety
probiems.
Get the lotestB!ue Book ~I W<tlell
Get g Private_party Value
Get. Invoice & MSRP 0-'1 New Cars
REV-15<l9 EX' (6-9B)
.
COMMONWEALTH OF PENNSYLVANIA
INHER\1ANCE 'TA.X RETURN
RESIDENT DECEDENT
SCHEDULE F
JOINtlY-OWNED PROPERTY
ESTATE OF
George Emerson
If an asset wes made Joint within one year of the decedent's date of death, It must be reported on Schedule G.
FILE NUMBER
21-02-01078
SURVIVING JOINT TENANT(S) NAME
ADDRESS
RELATIONSHIP TO DECEDENT
~. Scot D. Emerson
278 Lake Meade Drive
East Berlin, PA 17316
Son
B.
C.
JOINTLy.owNED PROPERTY:
LETTER DAT' DESCRIPTION OF PROPERTY ~OF DATE OF DEATH
ITE'" ""'-, "''''' INClUOE NA>>e OF FlNANClAllNSTlTUTlON AND BANK ACCOUNT NUMBER OR SIMILAR DATE Of DEATH DECO'S VAWEOF
NUMBER TENANT JOINT IDENTIFYING NUMBER. ATTACH DEED FOR JOiNTlY-HelD REAl ESTATE. V.6.lUe OF ASSET INTEREST DECEDENT'S INTEREST
1. A. PNC Bank, Premium 'Plan, $30,064.45 50% $15,032.23
Account No. 50-036508732
(including accrued interest of
$22.19)
.
.
.
TOTAL (Also enter on line 6. Recapitulation) $ 15,032.23
(If more space Is needed, Insert addllional sheets of the same size)
l'IMl"i.-J,Q-Gf.::.It:JLf J,t.I'\::I::)
t-"Nl.I:lHNI<:'
412 768 3458 P.01
r
~ PNCBAN<
February 7, 2003
Michael Cherewka
Attorney at L,lw
624 N Front St
Wormleysburg, PA 17043
RE: fatale of Georie Emerson, Jr (Deceased)
SSN: 185-18-2245
OOD: 10.23-2002
scp
Dear Mr. Cherewka:
In response to your request for Date of Death balances for the eustomer noted
above, our record$ show the following:
C\leeldJlg Accout
Account#5000874616 Established 11-19-1996
GEORGE EMERSON lR
DOD ballUl<<l: $14,237.03 + $2.09 accrued interest
SniDg. Account
Account#SOO1036681 Established 11-27-1996
GEORGE EMERSON
DOD balan<<l: 5144.44 + $0.04 accrued interest
Account#SOO3658732 Established 10-01-2001
GEORGE EMERSON JR
SCOT D EMERSON
DOD balance: $30,042.26 + $22.19 accrued interest
Page I of2
,,,.,,, ....... ~"-'v... ...<.;;;I'I.:,..Q
rt'l'...J:lHI'f',.
412 758 3458 P.02
Please note that this offioe only provides date of death balances for deposit
accounts (IRAs, CDs, Checking and Savings llOOOunts). We do not process lIllY
financial transactions or provide statements. If you need assistance with any of
these items, please call1-888-PNC-BANK (1-888-762-2265) or stop by yollt local
PNC Bank branch office.
Sincerely,
~Ieg~'~
PNC Decedent Reporting
Firstside Center
500 FinIt Ave, 4" F1 elf
Pittsburgh PA 15219-3128
1.800-762-1775
Member FDIC
Page 2 of2
TOm... P.02
REV.1510 EX+ (6.98*
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
George Emerson
This schedule must b. completed and ~Ied ~ the answer 10 any of quesUon. 1 through 4 on the reverse side o(the REV.1500 COVER SHEET Is yes.
FILE NUMBER
21-02-01078
ESTATE OF
DESCRIPTION OF PROPERTY DATE OF DEl\TH % OF DECO'S'
ITEM INCUJ[lE THE NAME OF THE TRANSFEREE. TIElR RELAnoNSHlP TO OOceoe.WT MID EXCLUSION TAXABLE
NUMBER TliE DATE OF TRnlSFER. mACH A COPY OF THE DEED FOR fID.L EST,I\TE. VI\LUE OF ASSET INTEREST IFAPPLICMllE1 VI\LUE
" NONE 0
.
,
.
.
.
.
TOTAL (Also enter on line 7 Recapitulation) $ . 0
(If more space IS needed, Insert additional sheets of the same size)
REV-'\5'\1 EX+- ('\2-99)
.
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF
George Emerson
FILE NUMBER
21-02-01078
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES: $5,580.00
I. John E. Neumyer Funeral Home, Inc.
2. Funeral Reception, The Arches, Harrisburg, PA 556.70
8. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representatlve(s)
Social Security Numbe~5)JEIN Number of Personal Representative(s)
Street Address
Cny Slale_Zip
Year(s) Commission Paid:
2. AUomey Fees 3,500.00
3. Famlly Exemption: (If decedent's address Is not the same as claImant's, atlach explanation)
Claimant' .
.
SlreelAddress
City Slale_Zip
Relationship of Claimant 10 Decedent
4. Probate Fees 110.00
5. Accountant's Fees
6. Tax Return Preparer's Fees
7. Harrisburg Storage Co. 423.50
8. Legal Notices:
Carlisle Sentinel 90.71
Cumberland County Law Journal 75.00
. .
TOTAL (Also enter on line 9, Recapnulation) $10,335.91
(If more space is needed. insert additional sheets of the same size)
:Jofm E. .N euJ1tlff4 5tuteJtaf, JWme, :J tU:-.
1334 N. 2nd Street * Harrisburg, PA 17102
(717)233-7814 * (717)233-6314
Frederik H. White, Supervisor
October 30, 2002
Mr. Scott Emerson
278 Lake Meade Drive
East Berlin, P A 17316
The Funeral Service for Mr. George Emerson Jr.
We sincerely appreciate the confidence you have placed in us and wi\1 continue to assist you in every way we can. Please
feel free to contact us if you have any questions in regard to this statement.
THE FOLLOWING IS AN ITEMIZED STATEMENT OF THE SERVICES, FACILITIES, AUTOMOTIVE EQUIPMENT,
AND MERCHANDISE THAT YOU SELECTED WHEN MAKING THE FUNERAL ARRANGEMENTS.
Services of Funeral Director/Staff
Embalming
Other preparation of body
Funeral Ceremony
Vehicle to transfer remains to Funeral Home
Hearse (Casket Coach)
Silver Non-seal Casket
Guardian Concrete Asphalt Vault
Acknowledgement Cards
Deer Register Book
Deer Folders
THE COST OF OUR SERVICES, EQUIPMENT, AND MERCHANDISE THAT YOU HAVE SELECTED
AT THE TIME FUNERAL ARRANGEMENTS WERE MADE, WE ADVANCED CERTAIN PAYMENTS TO OTHERS AS AN
ACCOMMODATION. THE FOLLOWING IS AN ACCOUNTING FOR THOSE CHARGES.
Opening Grave
Cemetery Equipment
Newspaper Notices - Local
ClergylMass Offering
Certified Copies of the Death Certificate
Flowers
TOTAL CASH ADVANCES AND SPECIAL CHARGES SUB-TOTAL
$1395.00
$575.00
$225.00
$325.00
$200.00
$250.00
$950.00
$795.00
$15.00
$55.00
$55.00
$4840.00
$325.00
$125.00
$72.00
$100.00
$12.00
$106.00
$740.00
TOTAL COST of ALL SERVICES
MINUS ANY PAYMENTS I CREDITS
TOTAL AMOUNT DUE
$5580.00
$2947.00
---------------
$2633.00
6 2.&33-
TERMS: NET 60 Days. After 60 Days 18% Interest per annwn on Unpaid Balance.
C~.~'t-
~d~~
~ & . *' \\~"'0 ~_.
~ I
~I::
A) < _
/7'" l:Vyl&J~~
// .yv.J
~
{J-
_.......... _........... .._...................._....&.1' ~'-IlJg,.pu....., Vl' .I.J\.ULJ;"II\:i r-UK. MOTOR CARRIERS
TLIISS HIPPIN'-G ORDER - holeglbly fiIl.d 'n, ""nk, ""nd.I'ble ~ ~"nuutdet..hand.._.w.SbI1>otnto..lei
I:!' ...... . '. . peDd1.orl.D.cad:Io"U.D.clre~lnedbytbeAlJent and muat1lan000000BlUolLadJDc
HARRI$BURG STORA6E COMPANY
GEe(. W.WEAVER & SON, INC. -
PENN HERSHEY TRANSFER
717-774-7835
PA P.U,C. NO. A-OOI13647
].
Shipper's No.2.4_a..~~.t.t
165 LAMONT ST.
NEW CUMBERLAND, PA.
Nov. 2S, 2002
D...
and subject to the. classifications and tariffs, rules and regulations in effect on the date of the
Agent's No. ...._..___
Received. pursuant to OrderEor Services (if any)
issue of this. Bill of Lading.
The' property.deaerlbed below (wJ).tent. ILnd eondltlona of content. of paekapB unknown) cODllened and destined as shown below whJC!b-sald company (the word
eo~ny beiq undentoodtbrouabout this contract as meanin" -any person or corporation in poaseasl.n of the property ande . :contract) asreee to earn'. to
deatination ID~cated below, if within the .cope of ibi lawful operations, otherwbe to . deliver to another carrier to, deliver to..id eatination. it fa mutuall,. acree4.
as to each .can1er of till or anT of Hid l\raperty over all or any portion of route to GaUnatIoD, and to eaehparty at aD,. e interuted tnall or any of said.
properb', that eVery ~ee to be performed hereunder shall be Bubjeet to all conditions not prohi~ited bylaw, whether .rinted or written, herein contained~
Incl'(tcUnc theeonjitioJla onbaek hereof, whieb are hereby Qreecl to by IIhipper And aceepted for himleU and his ....i8nII. !
Address _.......ll_jiillia.m.__P.1\Il1l..llI:..~___l.4.._m1.lI"'Al9.l!Jl_m._...._.
City ._m__.__...!<.!!!!!P. !lj,J!____m______m...___...._._._mm..State ._!'!!:.,__._U9_1_1._
l:iisl Time I s-I ~l+w~,yCA~v- I c~~
'-' DETAILS OF TIME.llASIS CHARGB
Same .. f'
Consigned to _._~...__.;...__..._...._.._.___.._.____.........___...
Address ._....1l8:..LaJr.lL.1kadILllt.m_m43!!=3.9112...ceiL_._._
ein' ._ .._......~~~_.~!!!!:............................__.Statc:_ .__~_~_~.~=~lI~l~
I Whte. FRBIGHT llILL
Ito"",
-Uaed.--Bhga__m_.._..._..___...____._m ..___...._...............m..._ .__...__.._.__m..___..__...._ __._._..__......_..._.___
Received $__.m__.m___m._.m____.__to apply in prepayment Cw. I I Tariff SO-T See E-l Da2e 4S
of the charges on the property described herein. ~hipPert are Required to Declare in Writing the Rel.eaaed Value of the Property
-m._......._._m..___.____._.__.._......._..____uu_m_.____........_......__..__.._...._______.... The agreed or dedared value30~ the property is hereby specifically staled by the .hipp<<
('l'he .inature here aeknowled.Ke8 only the amount prepaid) to be not ell:ceeding;...._..__..__.... .lL..._......_........cents per pOund. per article.
?he shipper hereby declares valuations iA ell:cess of the limit set forth above SPAO:E BELOW IS NOT P.A1tTOF UNIFORM BILL OF LADING
on-.the foIlowing specific articles. DBLIVBRY RBCEIPT
.................-............... m..~~~~~~.~.. ............................ "'1 E~~:..~.~~~.......... ~fr~~.;;;~~Pb:en hhv.:d1~P~te:ati;::l}' in tJ1:n;~tis::fiem':dl\~
............................................................................................ .. ......................,............ good condition, except as noted below: I
.. .... mm u ....... -u'---_mu_m__u_...uu__;:;_t_u:;;_ JL.__u_.u__uu__u__.uu__uu_u_m....uu.uu..._.u.....__._.u__.._..u..........,'
............................................................................................... ......_-.--....._.........-.......... . .c---'y......V'
-mu9Ju..'rl1u.-.--~-ulo?Lu.u_....m..uu_...._u_1 DolIan I ~""l
uu_m..._m..u...._......._..............m........u.:................_... tf;)3 00.
(Si&ned) ...-~~_..._mh...._mn.nm._. .___.
PRlNTBD IN U.S.A.
From
_m.~..<;.!?_!;!:.J!;!!\~.!:.!2~L.__n~._.__..__...._.._...__..._.._.._..._
Cbg. to Ale
sales Or.
Due on .ccount...............................
Stof'lll:ll { V.ult.........................
Open..........................
Wareb,OUIe L.bor...........................
lDsGTa'D.etII..........................................
a Equipment and Men
~
Tonv
Tristate
Travel
Cbar&e
FirstBr.
Per Hr. Afte:r
Fint Hr.
'<All Boun
S Van and Drivet....~..
I
3 Helpers. each _._.._
Q Sunetvisors each .....
~ HOURLY CHARGE applieS from time of arrival at..___......_..~.........._.__......._~........._._.
; until completion of loading and/or unloading and dismissal of vehicles. and men
,
aL....__._.'~h__..........__.....__.._...._......h..............Fractions of Vi-hour considered ~..hout.
Hoody Chg_
Based on ....._..........._........._Hrs.
"ASI"
BUGCB
Pt.ekin.
TRANSPORTATION.
I :::~~~::~..ji::iin:::::
!Hr. Chg, ,-First H~. -..---...-
After Fltst Hr. - ...._
I.. ::~t ~:~~ ~:~..~:=~~~=~:~~:
J ~.:::r~~_..=:::=::=:::::=::::::::_
, Unloadin. _.__............... ._..__
'Il'SQAM. Di.missal I:-1(L#.._M
,JNS1 Ru<;uO",,,
Gross Weight ..._...._...................
Tue Weight ..._..._...._....__..__.___.
~~ ~~\ld;;t;.-~tt;;i;d)...._..
Mil.. Role
Exclusive use of vehicle ordered
;'by S.hipj)er. Shipment moving at
weight .of .._._._.__.._......__
pounds. Actual weight ._...__...._...._
i>ound..
,
Total _..__.__..___._.._
Paid on aIIz.._........._-.._
Balance ."-................._...
.
'MAIL W ARBHOUSB}
RBCBIPT TO
'~~~" ~~~Oll .';01 co~:wm:.. II 't01II .mp~t .. to,_,!!
delivered to the cerna!lnee wftbout recourse on the coulanor.
the conllhrnor .hall sica the followtnc .tatem.eut:
The carrier .hall .ot JUke deJiTeZ'J' of thil Bhfpntent without
payment of tran.portatfoD and all other lawfUl chars..
Sip.-tare _ of Cotlahrnor .................,........._......................................
DESCRIPTION OF PROPERTY
(Sub. to CorreCtIon)
/
RATm
.......:,.................................................................................
.........,.................,,,.. -.............................
Carriers
HAUlSBUJIG STOIlAGE COMPANY
Fet._..__..._.__u_m.u_____u_________m__u___mmu___u___.m.um__mUm_Um___.Um._mm
Shipper: ......-....-....__..._llck_-L.iddall_...m..____....._....___.._.'_um_.___..__
Fet..____..______.___m.__m.m_____'____m_.m_m__..m... ...u.....U_____.m ._ .u___
MILBIN PRINTING, INC.
[ [5.S0
17 Q?
30,,<.00
-
'1;(3 ~:?2
., ~o
.
CHARGE
,
REV-1512EXt(6-98)
'*
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
George Emerson
ITEM
NUMBER
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
Include unrelmbursed medical expenses.
DESCRIPTION
2002 County & TWP PER CAPITA TAX
Capital One Platinum Mastercard, Account No.
5291-4916-55082657
Comcast, Account No. 0502 0531 23001
Verizon Wireless, Accounts No. 503402128-00001
Marinak & Glossner, D.D.S.P.C.
Jenny Enterprises - RENT
Health South, Account No. 440323
PPL. Electric
Knight, Boline & D'Amico Urology Associates
Lower Allen EMS
FILE NUMBER
21 02-01078
.
VALUE AT DATE
OF DEATH
~o.:>u
78.80
50.11
20.14
3,526.28
600.00
46.86
102.00
132.08
45.16
.
TOTAL (Also enter on line 10, Recapitulation) $
(If more space Is needed, Insert additional sheels of the same size)
4,629.93
PO BOX 988
HARRISBURG, PA 17108-0988
Donald C Donagher Jr, Inc
DBA,CCC
800 900-1380
Hours: Mon-Fri 8am-1Opm, Sat 8am-2pm
(Eastern Standard Time)
2003/02/26
..GTOR...."
~o~ ~\
i.d.'.,~
~ __.... .z
~ ~~..,.. !
.,~'lfv...:
1't'ItNAT'O"''' qJl
11111111111111111111111111111111111111111111111111
10 B0088413
GEORGE EMMERSON
33 WILLIAM PENN DR. #4
CAMP HILL, PA 17011-0000
CLIENT: Cumber land County
TOTAL BALANCE DUE: $28.50
The beiow referenced account(s) has been assigned to this office for collecticn. All future payments and communioations
should be directed to cce.
Unless you notify this office within 30 days after receiving this notice that you dispute the validity of this debt or any portion
thereof, this office will assume this debt is valid. If within 30 days from receiving this notice,
this office will obtain verification of the debt or mail you a copy of such judgement or
verification. If you request this office In notice, this office will provide you with the
name and address of the original
SERVICE RENDERED
ACCOUNT NUMBER
2002 CNTY & TWP PERCAPITA TAX
723246902
$28.50
7~Q
This ietter is from a debt collection agency. This is an attempt to collect a debt. Any Information obtained will be used for
that purpose. If you have an Attorney to represent you or have filed bankruptcy, please disregard this letter and furnish us
with the appropriate information so we may mark our files accordingly.
. ...,......_~l" _,-.._'"_,...1...,..__....,,..,._ ~__...,_,..._..,.~.._
.~
Your account is delinquent.
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CapitalOne"
Account Summary
Previous Balance
Payments, Credits and Adjustments
Transactions
Finance Charges
$44.35
$.00
$29.00
$.50
New Balance
Minimum Amount Due
Payment Due Date
Total Credit Line
Total Available Credit
Credit Line for Cash
Available Credit for Cash
$73.85
$24.95
January 15, 2003
$7,000
$6,926.15
Sl,4oo
$1,400.00
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OU-ll02
PLA'rLN(JM MASTERCARD ACCQUN'r
5:i~1-49WS-508-US7
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PURCHASES
CASH
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544.52 .02712%
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9.90%
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ANNUAL PERCENTAGE RATE applied this period
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Account
Number
Date
Due
Total
Amount
Due
$50.11
0502053123001
On Receipt
How to reach us...
~'Y ou can reach our Customer Service Department at:
. . (7,17) 540,8900
44 hours aday, seven days a week
wWW~t;llStoom.
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~verizgowireless
700 CRANBERRY WOODS DR.
CRANBERRY TWP., PA 16066
Page: 1015
Account Number ..................... 503402128.00001
Invoice Number ....................... 0389202332
Billing Date .............................. October 15, 2002
8??oo612 1 All 0.278 AUTO 148 4615A 17011-6805 1 S 1018CNPA
1",11I",111"""11",11,11",11,,11,,,,1,1,1111I,1,,11,1,,1
EDYTHE EMERSON
33 WlLUAM PENN DR APT 4
CAMP HILL PA 17011.6605
Previous Balance
Pa ments. Thank ou
Balance Forward
Current Char as
Total Amount Due b 11/10102
40.28
40.28 Cred~
.00
20.14
$20.14
vw$1Wtra1a.......s ... ... ........... .... .... ..... ..... ............
. Simplify your account manage~. dial IIBAL + SEND ~
obtain your account balance or to make a payment. Dial tlMl~
+ SEND to hear the estimated numbar of minutes uaed. Both I
calle are airtime free. I
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View and pay your bill online. VIsit us on our web site at verlzonwlreless.com
Call Customer Service toU free at 1--800-922-0204 (or *511 from your wireless phone).
Please see reverse side for a description of our charges and '''''correspondence address.
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Marinak & Glossner D.D.S.P.C.
19 S. 22nd Street
Camp Hill, PA 17011
(717)737-7422
~!!A~tfl;96N~MgfflNpM!\!~!~g!\RR~g~~I
Mr. George Emerson
33 William Penn
Apartment #4
Camp Hill, PA 17011
I\t\1Q4NT!l!'IP@l!l!lQ
$
PLEASE RETAIN THIS PORTION OF THE STATEMENT FOR YOUR RECORDS
11/03/2002
Balance Forward
3526.28
51.33
52.93
3422.02
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ttp]~@~!\Q!NP$I?
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Insurance Estimates ("Ins. Est.") and "Please Pay" amounts based on insurance estimates are
provided as a courtesy. In the event that your insurance carrier pays less than the estimated amount,
you are responsible for the unpaid balance. Minimum monthly finance charge = $.50.
PLEASE PAY "I
THIS AMOUNT .3S;1 t;" 2 <i
@DENTRIX 1987-2002
DLSTM8
Marinak & Glassner D.D.S.P.C. -19 S. 22nd Street
Camp Hill, PA 17011 (717)737-7422
HEAL THSOUTH REHABILITATION HOSPITAL
FOR SPECIAL SERVICES
BILLING DATE: 10/28/02
PATIENT NAME: GEORGE J EMERSON
PATIENT NUMBER: 440323
BILL TO:
GEORGE J EMERSON
33 WILLIAM PENN DRIVE
CAMP HILL PA 17011
AMOUNT
-- - .- - ~.---.. .
TELEVISION: 09/13 - 10/14/02 $ 31.00
TAX ON TELEVISION: $ 1.86
HAIRDRESSER COMMENTS: $
$ 14.00
BARBER/COMMENTS: 1 0/02/02 - HAIRCUT/ MOUITRIM $12. + $2. TIP
PAST DUE AMOUNTS: $
PREVIOUS PAYMENTS RECEIVED: $
TOTAL: (PLEASE PAY THIS AMOUNT) $ 46.86
----......----...--..--......-----......---..-....------.......-----.....---..-....--..---.......----....-----......--..--......--.......-----..-----...._-----..._----......_..----~~-----_..~-----
MAKE CHECK PAYABLE TO: " HEAL THSOUTH"
""WE ALSO ACCEPT VISNMASTERCARD""
RETURN THIS PORTION WITH PAYMENT TO:
HEAL THSOUTH REHAB OF MECHANICSBURG
4950 WILSON LANE
P.O. BOX 2032
MECHANICSBURG. PA 17055
ATTENTION: ANCILLARY BILLING
NAME OF PATIENT: GEORGEi EMERSON :;i!- PATIENT NUMBER 440323
If you have any questions regarding this invoice, please call (717) 697-7706
RB
THANK YOU.
, 'lliwer Allen Township
. Emergency Medical Service
1993 Hummel A,e., Camp Hill, PA 17011
Phone (717) 975.7575
TaxII23.6005253
INVOICE
INVOICE #:
0220727
DATE:
01/23/2003
Bill TO:
PATIENT:
GEORGE J EMERSON
GEORGE J EMERSON
33 WILLIAM PENN DR
APT 4
CAMP HILL, PA 17011
ACCOUNT #:
TRIP#:
()I'P?0I7P7
DATE OF SERVICE:
10/14/2002
1 AC:;1A.:::O:=-A.;::OCl
PATIENT PICKED UP:
PATIENT TAKEN TO:
IIEf\L TH60UTI-I RE:NQVA U 70~S)
t.-lPlY"'"..i e..buY'g t-tn~pi t.a 1
DESCRIPTION OF IllNESS/INJURY:
.07), (514) AND (787.3)
PATIENT TRANSPORTED FOR (43&), (784.5), (78&
DESCRIPTION
UNIT COST
QTY.
AMOUNT DUE
BLS BASE RATE EMERGENCY
BLa MILEAGE
OXYGEN
A042
A042
A042
350.0
5.5
30.0
1.
7.
1.
350.00
38.50
30.00
***FEDERAL BLUE CROSS HAS NOTIFIED U
AMOUNT OF $45.16 WAS MAILED DIRE
OF THE REMAINING BALANCE OF THIS
THAT CHEC
TLY TO YOU
TRANSPORT.
#0051862
ON 12-16-
**
00 IN THE
2 FOR PAYMENT
Reasonable Collection Costs Will Be A ded To All 0 Iinquent In oices.
COMMENTS:
BALANCE DUE ON
ADDITIONAL FEE
PAYMENT DUE BY 02-23-03
OR BEFORE 02-23-03 - $45.16
WILL BE ADDED ~FTER 02-23-03
SUBTOTAL
418.50
AMOUNT
PAID
373.34
PLEASE RETURN SECOND COPY WITH YOUR PAYMENT
(Checks may be made payable to Lower Allen EMS)
Terms: Net 30
THANK YOU
TOTAL
45.1&
REV-15Wc.X+(9.00)
'*
COMMOl'MlWTH OF PENNSYLVANIA
lNHERlTANCE TAX RETURN
RESIOENT DECEDENT
ESTATE ~eorge Emerson
SCHEDULE J
6ENEFICIAIUES
FILE NUMBER
21-02-0107B
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Nol L1sl Trustee(.) OF ESTATE
I TAXABLE DISTRIBUTIONS (Include outright spousal distnbulions, and transfers under
Sec. 9116('1 (1.21J
SON 100%
Scot D. Emerson
27B Lake Meade Drive
East Berlin, PA 17316
ENTER DOLlAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH IS, AS APPROPRIATE, ON REV-I500 COVER SHEET
II NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 fOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
0
NONE .
.
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
0
NONE
TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV.1500 COVER SHEET $ 0
(If more space Is needed, insert additional sheets of the same size)
.\
.'
LAST WILL AND TESTAMENT
KNOW ALL MEN BY THESE PRESENTS, that I, GEORGE EMERSON, JR., presently
residing in Lower Allen Township, Cumberland County, Pennsylvania, being in good health and
of sound and disposing memory do hereby make, declare and publish this as my Last Will and
Testament, hereby revoking all former Wills and Codicils heretofore made by me.
FIRST: I direct that all of my debts not barred by the statute of limitations,
expenses of my last illness, funeral expenses, costs of administration and claims allowed in the
administration of my estate shall be paid by my Executor hereinafter named, from my estate as
soon after my decease as shall be found convenient.
SECOND: I bequeath my automobiles, household and personal effects and other
tangible personalty oflike nature (not including cash or securities), together with any existing
insurance thereon, to my son, SCOT D. EMERSON, ifhe survives me. Should my son, SCOT D.
EMERSON not survive me, I bequeath the remainder of my tangible personalty and insurance
thereon to my daughter-in-law, DIANE L. EMERSON.
THIRD: I give, devise and bequeath all of the rest, residue and remainder of my
property, whether real, personal or mixed, and of any nature whatsoever and wherever situate to my
son, SCOT D. EMERSON, ifhe survives me. If my son, SCOT D. EMERSON does not survive
me, I devise and bequeath the residue of my estate to my daughter-in-law, DIANE L. EMERSON.
FOURTH: I hereby nominate, constitute and appoint my son, SCOT D. EMERSON, as
Executor of this, my Last Will and Testament, without the necessity for posting security regardless
of his state of residence. In the event that my son shall predecease me, or be unwilling or unable to
"~I~~~c9~<
. ,
act as my Executor as aforesaid, then I nominate, constitute and appoint my daughter-in-law,
DIANE L. EMERSON, as Executrix without the necessity for posting security regardless of her
state of residence. All references to the Executor herein shall be applicable to said substitute
Executrix.
FIFTH: I make no provision for my sons, BARRY C. EMERSON and LARRY G.
EMERSON, it being my express desire to disinherit the two of them.
SIXTH: My Executor shall have, in addition to the powers and authority conferred
upon him by law, the following additional powers and authority:
I. To sell at public or private sale, exchange, transfer, partition, give options
upon, lease, mortgage, pledge or otherwise dispose of any property, real or personal, at any time
constituting a portion of my estate, and upon such terms and conditions as the Executor shall
deem wise.
2. To invest any money at any time in such bonds, stocks, notes, real estate,
mortgages, life insurance, annuities or other securities, or such property, real or personal, as the
Executor shall deem wise, without being limited by any statutes or rule of law regarding
investments by the Executor.
3. To retain, without incurring any liability, as investments, any property
owned by me at the time of my death, as long as my Executor may deem it wise, and even
though such property is not the kind of property an Executor would purchase as an investment;
and even though to retain such property might violate sound diversification principles.
4. To cause any security or other property which may constitute a portion of
my estate to be issued, held or registered in the Executor's own name, or in the name ofa
nominee, or in such form that title will pass by delivery.
~~Le~ 2
, '
5. To consent to the reorganization, consolidation, readjustment of the
financial structure, or sale of the assets of any corporation or other organization, the securities: of
which constitute a portion of my estate, and to take any action with reference to such securities
which, in the opinion of the Executor is necessary to obtain the benefit of any such
reorganization, consolidation, readjustment or sale; to exercise any conversion privilege or
subscription right given to my Executor as owner of any securities constituting a portion of my
estate resulting from any reorganization, consolidation, readjustment, sale, conversion or
subscription.
6. To pay all costs, taxes, charges and expenses in connection with the
administration of my estate, including such compensation to the Executor which shall be in
accordance with established fees throughout the period of administration of my estate.
7. To determine what is "income" and what is ''principal'' hereunder, and my
Executor's decision thereon shall be fmal; and to purchase securities at a premium or discount,
and to apply or charge said premium or discount against income or principal as the Executor may
determine.
8. The Executor may make payments to or on behalf of any person who is the
beneficiary hereunder but in no event, however, shaH payments be made to any creditor or other
such person because of anticipation of payment by the beneficiary, and anY such claim made by
way of anticipation by the beneficiary shall be of no validity or legal effect.
9. To borrow money from any person, firm or corporation, including any
corporation acting as an Executor hereunder, for the purpose of protecting and preserving or
improving my estate hereunder; to execute promissory notes or other obligations for amounts so
borrowed.
10. To employ legal counsel, accountants, brokers, investment advisors,
custodians, managers and other agents and employees and to pay reasonable compensation out of
my estate or any funds held hereunder to which said compensation is attributable.
~~~m~r'- 3
"
11. To carry on any business owned or controlled by me at my death for
whatever period of time my Executor shall think proper, and my Executor shall have the power
to do any and all things my Executor deems necessary or appropriate, including the power to
close out, liquidate or sell the business at such time and upon such terms as my Executor shall
deem best.
12. To do all other acts in my Executor's judgment necessary or desirable for
the proper and advantageous management, investment and distribution of my estate.
SEVENTH: I direct that all transfer and inheritance taxes, state or federal, assessed
because of my death, whether the funds, property or insurance proceeds to which such taxes are
attributable pass under this Will or not, shall be paid out of my residuary estate; that my Executor
pay, or provide for payment of all such taxes at such time, or times, and in such manner as my
Executor deems best.
IN WITNESS WHEREOF, I, GEORGE EMERSON, JR., the Testator to this, my Last
Will and Testament, typewritten on four sheets of paper which I have identified at the bottom of
each page by my signature, hereunto set my hand and seal the oZ. 9 day of
7- 2002.
~..~..,~p
RC! MERSON, JR.
The preceding instrument consisting of this and three other typewritten pages, each identified by
the signature of the Testator, GEORGE EMERSON, JR., this day and date thereof signed,
published and declared by GEORGE EMERSON, JR., the Testator therein named, as and for his
Last Will, in the presence of us who, at his request, in his presence, and in the presence of each
other have subscribed our names as witnesses.
/th q Ij~
2ftJ~ Ip {;Q (J ~_YVA^,_c- I
4
.'. "
COMMONWEALTH OF PENNSYLVANIA
SS
COUNTY OF CUMBERLAND
I, GEORGE EMERSON, JR., Testator whose name is signed to the attached or foregoing
instrument, having been duly qualified according to law, do hereby acknowledge that I signed and
executed the instrument as my Last Will; that I signed it willingly; and that I signed it as my free and
voluntary act for the purposes therein expressed.
Sworn or affirmed to and acknowledged before me by GEORGE MERSON, JR., Testator, the
j3tt1 day of ~f ,2002.
(SEAL)
~AM~
Notary Public
Notarial Seal
Michael Cherewka, Notary Public
Wormleysburg Boro, Cumberland County
My Commission Explr.. Feb. 5, ZOOl>
Member. Pennsylvaflla AssOCiation 01 Nllt!Irio~
COMMONWEALTH OF PENNSYLVANIA
: SS
COUNTY OF CUMBERLAND
We L", <, tie. C. Ll":7\ cJ.,. . and jIJ/cite-f,,-~. Ch"R.1.<Jk.o-... , the
witnesses whose names are signed to the attached or foregoing instrument, being duly qualified
according to law, do depose and say that we were present and saw Testator sign and execute the
instrument as his Last Will; that he signed willingly and that he executed it as his free and voluntary act
for the purposes therein expressed; that each of us in the hearing and sight of the Testator signed the Will
as witnesses; and that to the best of our knowledge the Testator was at that time eighteen or more years
of age, of sound mind and under no constraint or undue influence.
-4~ q f~a.<A' ~
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Sworn or affirmed to and subscribed to before me by
mrcMele ~. C-l-tevt:tol4. witnesses, this 23 od
/.eskl' C. k~t, and
day of ctJ.rr , 2002.
!t&),h.' C&.WJuVk.
Notary Public
(SEAL)
NOlarial Se.'
W Mlch..' Cherowka, Notary PUblic
Ormlaysburg floro, Cumb.rl~hd C
My Commission !;xpirea Feb. s, i&'"
Memb6t', F'vi'lrmyJvllfJltll-\qtJQOI&flQrt qf NUt1}fl(;l!ii
5
COMMONWEALTH OF PENNSYLVANIA ,l
COUNTY OP CUMBERL.~-ND f ~'
Scot 17.
being duly sworn according to law, deposes and says that he
Exee~tor of the Estate of Geor e
______~ Emerson Jr
late of _________ CamQ_Hill__ _ _ _
within is an inventory made by Scot D FinarSOn 'Cumberland County, Pa., deceased and Chet the
of the entire estate of said decedent, consisting of all the personal proparty and r ae I estatese cept real state 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 .
worn _ and subscribed before me,
Notarial Seal ~ .,
Michael Cherewka, Notary Public
Wormfeysburg Etoro, Cumberland County
My Commission Expires Feb. 5, 2005
Member, Penns./Iv2^~a Assnriafl~n oT Notaries
Date of Death October 23, 2002
Day
Executor -Administrator
/ D Co ~i4~2 3 ,02 e vv`" ,e7 ~
!/ylil/~1-es~6v2~ ~~4- ~ 70101
Address
Month
Yssr
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 Article IV, Fiduciaries Act of 1949.
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Inventory of the real and personal estate of
Geor a Emerson Jr. deceased
1), Household furnishings & personal effects
2). 1995 .Fort Thunderbird
3), Checking Account, PNC Bank, Account N0. 5000874616
Account Interest
4). Savings Account, PNC Bank, Account No. 5001036681
Account Interest
a
;\
2,000 00
2,135 00
14,237 03
2 09
144 44
0 04
18,51860
COMMONWEALTH OF PENNSYLVANZA
BUREAU OF ZNDIVZDUAL TAXES DEPARTHENT OF REVENUE
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG, PA 17118-0601 NOT/CE OF /NHERZTANCE TAX
APPRAZSENENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCT/OHS AND ASSESSMENT OF TAX REV-l~47EXAFP(01-O$)
BATE 07-19-2004
ESTATE OF EMERSON JR GEORGE
BATE OF BEATH 10-25-2002
FZLE NUMBER 21 02-1078
COUNTY CUMBERLAND
HICHAEL CHEREWKA ESQ ACN 101
624 N FRONT ST Amount Remitted {
WORHLEYSBURG PA 17045
HAKE CHECK PAYABLE AND REMZT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
CUT ALONG THZS L/NE ~ RETAZN LOWER PORT/ON FOR YOUR RECORDS
DZSALLOWANCE OF DEBUCTZONS AND ASSESSMENT OF TAX
ESTATE OF EMERSON JR GEORGE FXLE NO. 21 02-1078 ACN 101 BATE 07-19-2004
TAX RETURN #AS: (X) ACCEPTED AS F/LED ( ) CHANGED
RESERVATZON CONCERNZNG FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A) (1) .00 NOTE: To insure proper
2. Stocks and Bonds (Schedule B) (2) .00 credit to your account,
$. Closely Held S*ock/Par~nership Znteres* (Schedule C) ($) .00 submi* the upper port/on
~. Hortgages/No~es Receivable (Schedule D) (~) .00 of ~hls form ~ith your
$. Cash/Bank Deposi~s/Hisc. Personal Property (Schedule E) (5) 18~518.~0 tax payment.
6. Jointly Owned Property (Schedule F) (6) 15;052.25
7. Transfers (Schedule G) (7) .00
8. Tote1 Assets (8) ~,550.8~
APPROVED DEDUCTZONS AND EXEMPTZONS: 10,~$5.91
9. Funeral Expenses/Adm. Cos~s/Hisc. Expenses (Schedule H) (9)
10. Debts/Mortgage Liabilities/Liens (Schedule /) (10) fi;629.95
11. To~el Deductions (11)
12. Nat Value of Tax Return (12) 18,584.99
15. Charitable/Governmental Bequests; Non-elected 9115 Trusts (Schedule J) (15) .00
1fi. Net Value of Es~a~e Subject to Tax (lq) 18,584.99
NOTE: Z~ an assessment was issued previously, lines 1~, 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 lfi at Spousal rats (15) .00 X 00 = .00
16. Amount of Line 1~ taxable at Lineal/Class A ra~e (16) 18,584.99 X 045 = 836.32
17. Amount of Line lfi at Sibling rata (17} __O,I~,X 12, = .00
18. Amount of Line II taxable at Collateral/Class B rats (181 X ~'ill,
PAYMENT RECEZPT DISCOUNT (+l AHOUNT P~B:
DATE NUMBER INTEREST/PEN PAID (-) - '~'~
TOTAL TAX CR~B'ZT ,c~ 836.32
BALANCE OF TAX DUEJ .00
ZNTEREST AND PEN.I .21
TOTAL DUE J .21
~ ZF PAID AFTER DATE /ND/CATED~ SEE REVERSE ( IF TOTAL DUE /S LESS THAN $1, NO PAYMENT /S REQUIRED. . ~/
FOR CALCULAT/ON OF ADD/T/ONAL /NTEREST. IF TOTAL DUE /S REFLECTED AS A 'CREDZT' (CR), YOU HAY BE DUE
A REFUND. SEE REVERSE S/DE OF TH[S FORH FOR /NSTRUCT/ONS.
RESERVATION: Estates of decedents dying on or before December 1Z, 19Bi -- 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
Iife or for years, the Comaonaaalth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
et the la.fu! Class 8 (collateral) rata on any such futura interest.
PURPOSE OF
NOTICE: To fulfill the requirements of Section Zl~O of the Inheritance and Estate Tax Act, Act Z3 of ZOO0. (72 P.S.
Section 91~0).
PAYHENT: Detach the top portion of this Notice and submit aith your payment to the Register of Hills printed on the reverse side.
--Make check or money order payable to: REGISTER OF #ILLS, AGENT
REFUND (CR): A refund of a tax credit, Nhich Nas not requested on tho Tax Return, may be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-I315). Applications are available at the Office
of the Register of Mills, any of the 25 Revenue District Offices, or by calling the special Z~-hour
ensnaring service for forms ordering: 1-BOO-56Z-ZOSO; services for taxpayers Nith special hearing and / or
speaking needs: 1-800-~7-30Z0 (TT only).
OBJECTIONS: Any party in interest not satisfied Nith the appraisement, alloNanco, or disalloaance of deductions, or assessment
of tax (including discount or interest) as sheen on this Notice must object Nithin sixty (60) days of receipt of
this Notice by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, 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.
ADMIN-
ISTRATIVE
CORRECTIONS: Factual errors discovered on this assessment should be addressed in Nriting to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment RevieN Unit, Dept. ZOO601, Harrisburg, PA 17128-0601
Phone (717) 787-650S. See page S of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-ISOi) for an explanation of administratively correctable errors.
DISCOUNT: If any tax due is paid Nithin three (5) calendar months after the dacedant's death, a five percent (SX) discount of
the tax paid is alloNed.
PENALTY: The 15Z 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 of the tax amnesty period. This non-participation
penalty is appealable in tho same manner and in the the same tiaa period as you Mould appeal the tax and interest
that has been assessed as indicated on this notice.
INTEREST: Interest is charged beginning Nith first day of delinquency, or nine (9) months and one (I) day from the date of
death, to the date of payment. Taxes Nhich became delinquent before January 1, 1982 bear interest at the rate of
six (Si) percent per annum calculated at a daily rate of .00016~. All taxes ahich became delinquent on and after
January 1, 19Bi Mill bear interest et a rate Nhich alii vary from calendar year to calendar year Nith that rate
announced by the PA Department of Revenue. The applicable interest rates for 1982 through ZOOq are:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
~ 20Z .0005~8 ~'~-1991 11Z .000501 ~ 9Z .OOOZ~7
1983 X6Z .000~58 199Z 9Z .O00Zq7 ZOOZ 6Z .O0016q
198q llX .000501 1993-199q 72 .O0019Z 2003 5Z .000137
1985 13Z .000356 1995-1998 92 .O00Z~7 ZO0¢ ~Z .000110
1986 lOZ .O00Z7q 1999 7Z ,O00Igz
1987 IOZ .OOOZ7q ZOO0 7Z .O00lgz
--Interest is calculated as folloas:
/NTBREST = BALANCE OF TAX UNPA/D X NUMBER OF DAYS DELINQUENT X DA~LY /NTEREST 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 ba calculated.
JRD/June 30, 1992/17858
In Re: Estate of George Emerson Jr ' ORPHANS' COURT DIVISION
Late of Lower Allen Township ' COURT OF COMMON PLEAS OF
· CUMBERLAND COUNTY
Estate No.: 21-02-1078 ' PENNSYLVANIA
NO. 21-02-1078
NOTICE OF FAILURE TO FILE STATUS REPORT AND REQUEST TO CONDUCT A
HEARING PURSUANT TO RULE 6.12, SUPREME COURT ORPHANS' COURT RULE
Personal Representative: Scot Emerson
Counsel for Personal Representative:
Date of Decedent's Death: 10/23/2002
Date of Delinquency Notice: 08/11/04
The undersigned, Glenda Famer-Strasbaugh, Clerk of Orphans' Court, in accordance
with Rule 6.12, Supreme Court Orphans' Court Rules, hereby notifies the Orphans' Court
Division, Court of Common Pleas of Cumberland County, that neither the above named personal
representative nor the above named counsel for the personal representative have filed with the
Register of Wills or Clerk of the Orphans' Court his, her or its Status Report required by Rule
6.12, Supreme Court Orphans' Court Rule and that the requisite notice, pursuant to Rule 6.12,
Supreme Court Orphans' Court Rules, was given by the Clerk of the Orphans' Court on April 30,
2004, and that the ten (10) day notice to file the Status Report has expired. Accordingly, in
accordance with Rule 6.12 the Court is hereby notified of such delinquency and the undersigned
requests that a Court conduct a hearing to determine whether sanctions should be imposed upon
the delinquent personal representative or counsel for the delinquent personal representative·
Date: 11/08/04 t~-- ~.4j ~ '~
Glenda Famer Strasbaugh
Clerk of the Orphans' Court
Distribution: Personal Representative
Estate File
A hearing is scheduled for at in Courtroom No. 3. If the Status Report is filed
the hearing date, the hearing will automatically be cancelled. ~.,~:;~,~ j~ ~,~ ~:~ prior to
i' ~ ,'-'~' ' ' .1~ ~
6eor e
Glenda Farner Strasbaugh
Register of Wills & ~ One Courthouse Square
Clerk of the Orphans' Court Carlisle, Pa. 17013
Marjorie A. Wevodau (717) 240-6345
First Deputy FAX (717) 240-7797
Kirk S. Sohonage, Esquire
Solicitor OFFICES OF
egi ter of i lill anb lerl ® ban ' ourt
~ountl~ of ~untherlan~
December 21, 2004
Mr. Scot Emerson
278 Lake Meade Drive
East Berlin, PA 17316
IN RE: Estate of George Emerson, Jr. - 21-02-1078
Dear Mr. Emerson:
It has come to my attention as solicitor for the Office of the Register of Wills and Clerk
of the Orphans' Court in and for Cumberland County, Pennsylvania, that the above estate
has failed to file a report of the status of administration as required by Pennsylvania
Orphans' Court Rule 6.12.
Subsection (f) of Rule 6.12 requires that the Register of Wills notify the Court in the
event the personal representative or counsel fails to file this notice after (10) days written
notice thereof. You have already received written notice of this delinquency by the
Register.
Kindly accept this letter as written notification that unless the required 6.12 Status Report
is filed with the Register of Wills Office within ten (10) days of your receipt of this
COlTespondence, I will be compelled to file a Motion for Sanctions for Failure to Comply
with Orphans' Court Rule 6.12. If required to do so, I will request that the Court grant
counsel fees and court costs to be assessed against the offending party.
Sincerely/"'
Kirk S. Sohonage
Solicitor
Cumberland County - Register Of Wills
One Courthouse Square
Carlisle, PA 17013
Phone: (717) 240-6345
Date: 9/15/2005
EMERSON SCOT D
278 LAKE MEADE DRIVE
EAST BERLIN, PA 17316
RE: Estate of EMERSON GEORGE JR
File Number: 2002-01078
Dear Sir/Madam:
It has come to my attention that you have not filed the Status
Report by Personal Representative (Rule 6.12) in the above captioned
estate.
As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO.
103 SUPREME COURT RULES DOCKET NO.1, for decedents dying on or after
July 1, 1992, the personal representative or his counsel, within two
(2) years of the decedent's death, shall file with the Register of
Wills a Status Report of completed or uncompleted administration.
This filing is due by: 10/23/2005
Your prompt attention to this matter will be appreciated.
Thank You.
S)~cerely ,
~~lW~
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
cc: File
Counsel
Judge
\.-~
STATUS REPORT UNDER RULE 6.12
".
Name of Decedent: GEORGE EMERSON, JR.
-DateofDea~-n- 8ctober 23-;2802
~....-
.,
i.....)
()l
Will No.:
21-02-1078
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 the administration of the estate is complete:
-1L Yes
No
2. If the answer is "No", state when the personal representative reasonably believes that
the administration will be complete:
If the Answer is "Yes" to No.1, state the following:
a. Did the perso~al 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?
-1L Yes
No
d. Copies of receipts, releases, joinders and approvals of formal or informal
accounts may be filed with the Clerk of the Orphans' Court and may be
attached to this report.
Date: mL Y 26, 2004
THE LAW OFFICES OF MICHAEL CHEREWKA
~~
Michael Cherewka, Esquire
By:
Capacity:
_ Personal Representative
~ Counsel for Personal
Representative
il
\() ~.
Law Offices of
Michael Cherewka
624 North Front Street
Wormleysburg, Pennsylvania 17043
(717) 232-4701
(717) 901-3770
Fax (717) 232-4774
November 8, 2005
Honorable Glenda Farner Strasbaugh
Register of Wills
()n(~ C~c::ni!tvji~;t~ SqU,}I.C
Cumberland County Courthouse
Carlisle, P A 17013
")
Re: Estate of George Emerson, Jr.
Estate No. 2002-01078
Our File No. 2184.00
f',~)
( ,
llonorable Glenda Farner Strasbaugh:
Enclosed please find copy of our correspondence and Status Report Under Rule 6.12 in
the above matter.
Very truly yours,
/'\ /-\
, ' ,
, . f j ,
r, ;;'~5f /. II{ I
.J'...-_l.:.__ l C{j /f, ,
I '
Les ie Leach, Leg Assistant
I
Enclosures
Cumberland County - Register Of wills
One Courthouse Square
Carlisle, PA 17013
phone: (717) 240-6345
din tf{}
~6'5~
Date: 9/15/2005
EMERSON SCOT D
278 LAKE MEADE DRIVE
EAST BERLIN, PA 17316
RE: Estate of EMERSON GEORGE JR
File Number: 2002-01078
Dear Sir/Madam:
It has come to my attention that you have not filed the Status
Report by Personal Representative (Rule 6.12) in the above captioned
estate.
As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO.
103 SUPREME COURT RULES DOCKET NO.1, for decedents dying on or after
July 1, 1992, the personal representative or his counsel, within two
(2) years of the decedent's death, shall file with the Register of
wills a Status Report of completed or uncompleted administration.
This filing is due by: 10/23/2005
Your prompt attention to this matter will be appreciated.
Thank You.
z:e~~
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
cc: File
Counsel
Judge