Loading...
HomeMy WebLinkAbout02-0348Estate of Julia M. Stevens Cumberland County PETITION FOR GRANT OF LETTERS Estate of Julia M. Stevens also known as , Deceased .o. Social Security No. 168-36-9519 Marlin L. Stevens and Velva J. Rosenberry Petitioner(s), who is/are 18 years of age or older, apply(ies) for: (COMPLETE "A" OR "B" BELOW:) A. Probate and Grant of Letters and aver that Petitioner(s) is/are the execut ors [ Decedent, dated 7/16/1984 and codicil(s) dated named in the Last Will of the State relevant circumstances, e.g., renunciation, death of executor, etc Except as follows, Decedent did not marry, was not divorced and did not have a child born or adopted after execution of the documents offered for probate; was not the victim of a killing and was never adjudicated incapacitated: B. Grant of Letters of Administration (c.t.a., d.b.n.c.t.a.: pendente lite, durante absentia; durante minoritate) Petitioner(s) after a proper search has/have ascertained the Decedent left no Will and was survived by the following spouse (if any) and heirs: Name Relationship Residence (COMPLETE IN ALL CASES:) Attach additional sheets if necessary. Decedent was domiciled at death in Cumberland County, Pennsylvania, with his/her last family or principal residence at 507 Oakville Road, (North Newton Township, Cumberland County) Shippensbur~], PA 17257 (list street, number and municipality) Decedent, then 79 years of age, died March 28 ,2002 , at 507 Oakville Road, Shippensburg~ PA (Location) Decedent at death owned property with estimated values as follows: (if domiciled in PA) All personal property ......................................... $ (if not domiciled in PA) Personal property in Pennsylvania .................... $ (If not domiciled in PA) Personal property in County .............................. $ Value of real estate in Pennsylvania ........................................................................................ $ Total ..................................................................................................................... $ Real Estate situated as follows: 21,000.00 55,000.00 76,000.00 507 Oakville Road, North Newton Township, Cumberland County, PA Wherefore, Petitioner(s) respectfully request(s) the probate of the Last Will and Codicil(s) presented with this Petition and the grant of letters in the appropriate form to the undersigned: Signature Typed or printed name and residence RW-7 I' -5H -Idr Marlin L. Stevens, 1270 Brandt Rd.,Mechanicsbur,cj, PA 17055 Velva J. Rosenberry, 1466 Brechbiel Rd.,Chambersbur,cj,PA Oath of Personal Representative Commonwealth of Pennsylvania County of Franklin The Petitioner(s) above-named swear(s) and affirm(s) that the statements in the foregoing Petition are true and correct to the best of the knowledge and belief of Petitioner(s) and that, as personal representative(s) of the Decedent, Petitioner(s) will well and truly administer the estate~~, ~ Sworn to and affirmed and subscribed Marlin L. Stevens before me this 8~h day of ~_.(_.x..,.~._., ,//~ .~ DECREE OF REGISTER Estate of Julia M. Stevens also known as Deceased No. ~.1' 0,2. ',~'~8 Social Security No: 168-36-9519 Date of Death: 3~28~2002 AND NOW, April FI , 2002 , in consideration of the Petition on the reverse side hereon, satisfactory proof having been presented before me, IT IS DECREED that Letters I~ Testamentary I~ of Administration (c.t.a., d.b.n.c.t.; pendente lite; durante absentia; durante minoritate) are hereby granted to Marlin L. Stevens and Velva J. Rosenberry in the above estate and that the instrument(s), if any, dated July 16, 1984 described in the Petition be admitted to probate and filed of record as the last Will of Decedent. FEES Letters .................................... Short Certificate(s) ............... $ Renunciation .......................... $ Affidavit ( ) ....................... $ Extra Pages ( ) .............. $ Codicil ................................. $ JCP Fee ................................. $ Inventory & Tax Forms ............. $ Other ...................................... $ $ 200.00 12.00 6.00 ~23. oo 5.00 TOTAL ............................. $ _ NAILED ~ A,A-~FN~ 4-8-02 RW-7A Attorne~ullm~ I.D. No: 17516 Address: 14 North Main Street~ Suite 200 Chambersburq Telephone: (717)264-6029 DATE FILED: 4/8/2002 PA 17201 lAST WILL AND TESTAMENT I, JULIA M. STEVENS, of R. D. 1, Shippensburg, South Newton Township, Cumberland County, Pennsylvania, being of sound mind, memory and understanding, do make and publish this my Last Will and Testament, hereby revoking and makinc void any and all former wills and codicils by me at any time heretofore made. FIRST. I direct my hereinafter named Executors to pay all my just debts and funeral expenses as soon as conveniently may be after my decease; I furthe] direct that all taxes that may be assessed in consequence of my death, of what- ever nature and by whatever jurisdiction imposed, shall be paid as part of the expense of the administration of my estate. SECOND. I give, devise and bequeath all my estate, real, personal and mixed, whatsoever and wheresoever situate, in equal shares, share and share alike, to my following named children; one (1) equal share to my daughter, VELVA J. ROSENBERRY, and one (1) equal share to my son, MARLIN L. STEVENS, absolutely; provided, however, that in the event my said daughter, VELVA J. ROSENBERRY, should predecease me, then in that event I give, devise and bequeatt the share of my said daughter, VELVA J. ROSENBERRY, in equal shares, share and share alike, one (1) equal share to ANGIE M. ROSENBERRY, my granddaughter, and one (1) equal share to GREGORY L. ROSENBERRY, my grandson, or ~to the survivor of them then living at the time of my decease; provided further, that in the event my said son, MARLIN L. STEVENS, should predecease me, then in that event, I give, devise and bequeath the share of my said son, MARLI~ L. STEVENS, in equal shares, share and share alike, one (1) equal share to LISA M. STEVENS, my granddaughter, and one (1) equal share to CORENA D. STEVENS, my granddaughter, or to the survivor of them then living at the time of my decease. THIRD. Provided further, that in the event any of my aforementioned Legatees are not at least eighteen (18) years of age at the time of my decease, then in that event, I hereby n~nJ_nate, constitute and appoint DAUPHIN DEPOSIT BANK AND TRUST COMPANY, of Harrisburg, Pennsylvania, as the Guardian of the minors' estates, my said Guardian to take and receive the share of the said minor child or children and invest and reinvest the same in legal or non-legal inveshnents, whichever in its discretion it deems proper, and the said Guardian to have full power and authority, in its sole discretion, to pay such amounts of inceme and principal as are necessary for the support, maintenance and (SEAL) education of the said minor child or children, and upon the said minor ct~ld or children each reaching the age of eighteen (18) years, to pay the said share to the said child. FOURTH. I hereby nc~inate, constitute and appoint my said daughter, VELVA J. ~OSENBERRY, and my said son, MARLIN L. STEVENS, or the survivor of them then living at the tim~ of my decease; as the Executors of this my Last Will and Testament, my said E~ecutors to have full power and authority to do any and all things necessary for the complete administration of my estate, including the power to sell any and all real and personal property of which I may die seized, at public or private sale, in their discretion, and without any order of any Court; and I further direct that my said Executor not be required to file any Bond in connection with the settlement of my said Estate. IN WITNESS WHEREOF, I, JULIA M. STEVENS, have hereto set my hand and seal to this my Last Will and Testament, written on three (3) sheets of paper, this 16th day of July, 1984. Signed, sealed, published and declared by JUT.IA M. S~S, the Testatrix as and for her Last Will and Testament, written on three (3) sheets of paper, in the presence of us who have, at her request, signed our names as witnesses hereto ~n the of the said Testatrix and of each other. (SEAL) -2- CQS~ONWEALTH OF PEN/NSYLVANIA SS COU/~fY OF C%~BERLAND I, JULLR M. STEVENS, Testatrix, 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 ~'~ill and Testament; that I signed it willingly; and that I signed it as my free and voluntary act for tile purposes therein expressed. Julia ~. Stevens - Sworn or affirmc~ to and acknowledged before me by JULIA M. STEVENS, the Testatrix, this 16th day of July, 1984. COMM~~ OF PENNSYLVANIA SS COU/~2Y OF CL~LBERLAND We, ROBERT J. YOC/I~ and TERESA J. BUPJ<HOLDER, the witnesses whose names are signed to .the attached or foregoing inst~l~nent, being duly qualified acc- ording to law, do depose and say that we were present and saw the Testatrix si~p~ and execute the instrument as her Last Will and Testament; that the Testatrix signed willingly, and that the Testatrix executed it as her free and voluntary act for the purposes therein expressed; that each of us, in hearing and sight of t~e Testatrix, signed the Will as Witnesses; and that to the best of our knowledge, the Testatrix was at t~hat time 18 or more years of age, of sound mind, and under no constraint or undue influence. J. Burkholder Ne~burg, PA Sworn or affirmed to and subscribed before me, this 16th day of July, 1984 -~' ' Notary Pub~-lc - MY COl~MISSlOll EXFIItE$ SEPT. 1~, 1957 Mamber, Pennsylvania At~o~ of flot,ar~ -3- Estate of Julia M. Stevens Franklin County Name of Decedent: Julia M. Stevens CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Date of Death: 3/28/2002 Will No. 2002-00348 Admin. No. 21-02-0348 To the Register: I certify that notice of (beneficial interest) estate administration required by Rule 5.6(a) of the Orphan's Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on 4/12/2002 : Name Address Marlin L. Stevens Velva J. Rosenberry 1270 Brandt Road Mechanicsburq PA 17055 1466 Brechbill Road Chambersburq PA 17201 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except: no exceptions Date: 4/12/2002 Capacity: Signature '? - -i -'! u Name: Address: 14 North Main Street, Suite 200 Chambersburq PA 17201 Telephone(264) ~ 6029 X Personal Representative Counsel for Personal Representative LAW OFFICES OF ZULLINGER- DAVIS PROFESSIONAL CORPORATION JOEL R. ZULLINGER 14 North Main Street Suite 200 Chambersburg, PA 17201 717-264-6029 Fax: 717-264-1884 zulngrlaw~cvn.net Dale F. Shughart, Jr. of counsel HAMILTON C. DAVIS 20 East Burd Street, Suite 6 P.O. Box 40 Shippensburg, PA 17257 717-532-5713 Fax: 717-530-5222 davish~cvn.net June 27, 2002 Mary C. Lewis, Register Cumberland County Courthouse Carlisle, PA 17013 Dear Ms. Lewis: RE: Estate of Julia M. Stevens File No. 21-02-0348 Enclosed is check in the amount of $3,291.75 representing prepayment on the PA Inheritance Tax for the above estate. The payment is based on an estimated estate of $77,000.00 taxable at 4.5% or $3,465.00 less discount of $173.25, for prepayment of $3~291.75. Thank you. cc: Velva Rosenberry Marlin L. Stevens yours, · - ::3 ~ Joel R. Zullinger 14 North Main St., Suite 200 Chambersburg, PA 17201 Mary C. Lewis, Register Cumberland County Courthouse Carlisle, PA 17013 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 001347 JOEL R ZULLINGER ESQUIRE 14 NORTH MAIN STREET SUITE 200 CHAMBERSBURG, PA 17201 ........ fold ESTATE INFORMATION: SSN: 168-36-9519 FILE NUMBER: 2102-0348 DECEDENT NAME: STEVENS JULIA M DATE OF PAYMENT: 06/28/2002 POSTMARK DATE: 06/27/2002 COUNTY: CUMBERLAND DATE OF DEATH: 03/28/2002 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $3,291.75 TOTAL AMOUNT PAID' 93,291.75 REMARKS: JOELRZULLINGERESQUIRE SEAL CHECK# 105 INITIALS: JA RECEIVED BY: MARY C. LEWIS REGISTER OF WILLS REGISTER OF WILLS CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Julia M. Stevens Date of Death: 3/28/2002 Will No. 2002-00348 Admin. No. 21-02-0348 To the Register: I certify that notice of (beneficial interest) estate administration required by Rule 5.6(a) of the Orphan's Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on 4/12/2002 . Name Address Marlin L. Stevens Velva J. Rosenberry 1270 Brandt Road Mechanicsburq PA 17055 1466 Brechbill Road Chambersburq PA 17201 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except: no exceptions Date: 4/12/2002 Signat rL~ Joel R. Zullinger Name: Address: 14 North Main Street, Suite 200 Chambersburq PA 17201 Tele~t-~o, ne(264) - 6029 Capa,cit~;_~,~ Personal Representative 4~(L Counsel for Personal Representative LAW OFFICES OF ZULLINGER- DAVIS PROFESSIONAL CORPORATION JOEL R. ZULLINGER 14 North Main Street Suite 200 Chambersburg, PA 17201 717-264-6029 Fax: 717-264-1884 zulngrlaw~cvn.net Dale F. Shughart, Jr. of counsel HAMILTON C. DAVIS 20 East Burd Street, Suite 6 P.O. Box 40 Shippensburg, PA 17257 717-532-5713 Fax: 717-530-5222 davish@cvn.net October 10, 2002 Register of Wills Cumberland County Courthouse Carlisle, PA 17013 Gentlemen: RE: Estate of Julia M. Stevens File No. 21-02-0348 Enclosed for filing in your office are an original of the inventory and an original and one copy of the PA Inheritance Tax Remm for the above estate along with the following checks: Mary C. Lewis, Agent $261.66 balance of PA Inheritance Tax due and Mary C. Lewis, Register $28.00 for filing fees. Thank you. ~Very truly yoprs, ~ Ends. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD REV-1162 EX(11-96) OO1719 ZULLINGER JOEL R 14 NORTH MAIN STREET,SUITE 200 CHAMBERSBURG, PA 17201 ........ fold ESTATE INFORMATION: SSN: 168-36-9519 FILE NUMBER: 2102-0348 DECEDENT NAME: STEVENS JULIA M DATE OF PAYMENT: 10/11/2002 POSTMARK DATE: 10/10/2002 COUNTY: CUMBERLAND DATE OF DEATH: 03/28/2002 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $261.66 REMARKS: TOTAL AMOUNT PAID: JOEL R ZULLINGER ESQUIRE $261.66 SEAL CHECK# 114 INITIALS: JA RECEIVED BY: MARY C. LEWIS REGISTER OF WILLS REGISTER OF WILLS R~E~1500 EX + (6-00) Z LU I-- Z U.I Z O C~ LU O Z Z COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAl Stevens, Julia M. DATE OF DEATH (MM-DD-Year) 03/28/2002 REV-1500 INHERITANCE TAX RETURN EESlDENT DECEDENT DATE OF BIRTH (MM-DD*Year) 09/18/1922 (IF APPLICABLE} SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) OFFICIAL USE ONLY FILE NUMBER 2 1 -0 2 0 3 4 8 COUN3Y CODE YEAR ~ NUMB'~'~R SOCIAL SECURITY NUMBER I 6 8-3 6-9 5 1 9 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER [] 1. Odginal Return E~4. Limited Estate [~'1 6. Decedent Died Testate (At,ch copyofWill) ~] 9. Litigation Proceeds Received -'-]2. Supplemental Retum ~]4a. Future Interest Compromise (date of death arer ~2-12-82) [~J7. Decedent Maintained a Living Trust (Attach copy of Trust) [-~ 10. Spousal Poverty Credit (date of death between 12-31-91 and 1.1-95) r-j3. Remainder Return (date of death pdor to 12-13-82) D5. Federal Estate Tax Return Required ~ 8. Total Numberof Safe Deposit Boxes [~ 11. Election to tax under Sec. 9113(A) (Atach Sch O) NAME Joel R. Zullinqer FIRM NAME (If Applicable) Zullin.qer Davis, P.C. TELEPHONE NUMBER (717)264-6029 COMPLETE MAILING ADDRESS 14 North Main Street, Suite 200 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 4. Mo~ages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property (5) (Schedule E) 6. Jointly Owned Properly (Schedule F) (6) E~ Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) Chambersburg PA 17201 72~500.00 OFFICIAL USE ONLY 26~376.07 (8) 98,876.07 15,593.97 467.46 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) (11) 16,061.43 (12) 82,814.64 (13) 0.00 (14) 82,814.64 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) 16. Amount of Line 14 taxable at lineal rate 17. Amount of Line 14 taxable at sibling rate 18. Amount of Line 14 taxable at collateral rate 19. Tax Due 20. X ~ (15) 82,814.64 X .045 (16) X .12 (17) X .15 (18) (19) 3~726.66 3~726.66 Decedent's Complete Address: STREET ADDRESS 507 Oakville Road C~TY Shippensburg J STATE PA J z~P 17257 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 3,291.75 173.25 Interest/Penalty if applicable D. Interest E. Penalty (1) Total Credits ( A + B + C ) (2) Total Interest/Penalty ( D + E ) (3) If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page I Line 20 to request a refund (4) If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (SA) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) Make Check Payable to: REGISTER OF WILLS, AGENT 3~726.66 3~465.00 0.00 261.66 261.66 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 dght to designate who shall use the property transferred or its income; ........................................ [] [] c. retain a reversionary interest; or ...................................................................................................... [] [] d. receive the promise for life of either payments, benefits or care? ............................................................. [] [] If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?. .............................................................................................. [] [] Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ................. [] [] Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ....................................................................................................... [] [] IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties of perjury, I declare that I have examined this return including accompanying schedules and statements and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all in~rmation ofwh ch preparer has any knowledge. SI~ATURE OF PER~ON RESPONi~B}..E FOR FILING RETURN AbDRES'S~ 1270 Bran~ Ro~d, Mechanicsburg, PA 17055 1466 Brechbiel Road, Chambersburq SIGN.~,T-k:~E OF PREPARER O..T.[-IER THJ~I. REPRESEI~TAT_IVE . ADDR~7~ 14--North Mair~'t-~et, Suite 200 4~f -- Chambersburq"-" PA , ~ / ~ DATE __ PA 17201 DATE 17201 For dates of death on or after 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 surviving spouse is 3% [72 P.S. {}9116 (a) (1.1) ti)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. {}9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are stiff applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. {}9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. {}9116(1.2) [72 P.S. §9116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedenrs siblings is 12% [72 P.S. §9116(a)(1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. R~-1~2EX + {1-97) ~ COMMONWEALTH OF PENNSYLVANIA INHERITANCETAXRETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE ESTATE OF FILE NUMBER Stevens. Julia M, 21 02 0348 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 properly 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 properly which is jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER VALUE AT DATE DESCRIPTION OF DEATH 72,500.00 Gross proceeds from sale of real estate situate at 507 Oakville Road, Shippensburg, Cumberland County, Pennsylvania, to Oakville United Methodist Church, copy of HUD attached TOTAL (Also enter on line 1, Recapitulation) $ 721500.00 (If more space is needed, insert additional sheets of the same size) R, EV-1508 EX + (-97) ~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Stevens. Julia M. 21 02 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorehi ITEM NUMBER 1. DESCRIPTION Received on proration of real estate taxes, sale of residence Checking Account #0097538086, AIIfirst Bank, including interest accrued to date of death Money Market Account #0094165130, AIIfirst Bank, including interest accrued to date of death Gross proceeds from sale of decedent's personalty and automobile Refund, Chambersburg Hospital Refund, Erie Insurance Commonwealth of Pennsylvania, property tax rebate TOTAL (Also enter on line 5, Recapitulation) 0348 must be disclosed on Schedule F. VALUE AT DATE OF DEATH 672.71 5,158.34 15,604.41 4,585.50 81.86 38.00 235.25 (If more space is needed, insert additional sheets of the same size) 26,376.07 R~V-1511EX + (1-97) ~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF Stevens. Julia M. Debts of decedent must be reported on Schedule I. FILE NUMBER 21 02 0748 ITEM NUMBER DESCRIPTION 8. 9. 10. 11. 12. 13. 14. 15. 16. FUNERAL EXPENSES: Fogelsanger Bricker Funeral Home, funeral expenses Grave opening and closing ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Pemonal Representative (s) Social Secudty Number(s) / EIN Number of Pemonal Representative(s) Street Address c~/ state Year(s) Commission Paid: AttomeyFees Joel R. Zullinger Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Zip Street Address City State Zip Relationship of Claimant to Decedent Probate Fees Mary C. Lewis, Register - Probate 200.00; short certificates 12.00; extra pages 6.00; JCP fee 5.00; filing return and inventory 28.00 Accountant's Fees Tax Retum Preparer's Fees BK Real Estate Appraisals, appraise real estate Sprint, telephone service PPL Electric Utilities, utility service Charge for estate checks PPL Electric Utilities, utility service Whisler's Well Drilling, well drilling on real estate prior to sale News-Chronicle, advertise sale of real estate Cumberland Law Journal, advertise letters News-Chronicle, advertise letters Recorder of Deeds, transfer tax on sale of real estate TOTAL (Aisc enter on line 9, Recapitulation) AMOUNT 6,147.90 850.00 0.00 4,500.00 0.00 251.00 0.00 0.00 250.00 44.33 17.14 9.00 15.04 2,588.44 25.52 75.00 95.60 725.00 15~593.97 (Ifmorespaceisneeded, insedadditionalsheetsofthesamesize) REV-1512 EX + (1-97) ~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULEI DEBTS OF DECEDENT, MORTGAGE LIABILITIES & LIENS ESTATE OF Stevens. JuliaM. FILE NUMBER 21 02 Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION 1. Sprint, telephone service due at death O348 AMOUNT 48.92 Roaring Spring Water, water service bill due at death Chambersburg ALS-West Shore EMS, ambulance transport PPL Electric Utilities, utility service due at death Kough's Oil Service, fuel oil service due at death Chambersburg Hospital, balance due for medical services Shippensburg Family Practice, balance due for medical services TOTAL (Also enter on line 10, Recapitulation) (If more space is needed, insert additional sheets of the same size) 7.90 135.00 83.22 40.82 95.04 56.56 $ 467.46 R,EV-1513 EX + (9~)0) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF Stevens Julia M. NUMBER II. 1. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a)(1.2)] Marlin L. Stevens 1270 Brandt Road Mechanicsburg, PA 17055 Velva J. Rosenberry 1466 Brechbiel Road Chambersburg, PA 17201 FILE NUMBER 21 02 0348 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE Bo Not List Trustee(s) OF ESTATE son daughter one-half of residue one-half of residue ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART ]! - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ 0.00 0.00 0.00 (If more space is needed, inser~ additional sheets of the same size) LAST WILL AND TESTAMENT I, JULIA M. STEVENS, of R. D. 1, Shippensburg, South Newton Township, CU~.i ~a~?~.. Co_unty.~ Pennsy!vania~,~ b~ing of sound mind, memory and understanding, do nw~ke and publish this my Last Will and Testament, hereby revoking and makin~g void any and all former wills and codicils by me at any time heretofore made. FIP~qT. I direct my hereinafter named Executors to pay all my just debts and funera_[ expenses as soon as conveniently may be after my decease; I further direct that all taxes that may be assessed in consequence of my death, of what- ever nature and by whatever jurisdiction imposed, shall be paid as part of the cm~[~nse of the administration of my estate. SECOND. I give, dev~se ~3]d bequeath all my estate, real, personal and mixed, whatsoever and wheresoever situate, in equal shares, share and share alike, to my following named children; one (1) equal share to my daughter, VELVA J. ROSENBERRY, and one (1) equal share to my son, MARLIN L. STEVENS, absolutely; provided, however, that in the event my said daughter, VELVA J. ROSENBERRY, should predecease me, then in that event I give, devise and bequeath the share of my sai¢i daughter, VELVA J. ROS.ENBERRY, in equal shares, share and share alike, one (1) equal share to ANGIE M. ROSENBEP4RY, my granddaughter, and one (1) equal share to GREGORY L. ROSENBERRY, my grandson, or 'to the survivor of tJlem then living at the time of my decease; provided further, that in the event my said son, MARLIN L. STEVENS, should predecease me, then in that event, I gi.ve, devise and bequeath the share of my said son, MARLIN L. STEVENS, in equal shares, share and share alike, one (1) equal share to LISA M. STEVENS, my granck~aughter, and one (1) equal share to CORENA D. STEVENS, my granddaughter, or to the survivor of t~]em~ then living at the time of my decease. ']?HlllD. Provided further, -that 5n tJ~e event any of my aforementioned I~-~3atees are not at least eighteen (18) years of age at the time of my decease, then in that event, I hereby ncwainate, constitute and appoint DAUPHIN DEPOSIT bANK AND 'I~I{UST CC~d?ANY, of Harrisbum-g, Pennsylvania, as thc Guardian of the minors' estates, my said Guardian to take and receive the share of the sa[.¢]. minor child or children and invest and reinvest the same in legal or non-legal investments, whichever in its discretion it deems proper, and the said Guardian ~o have full pcb'er and aut~]ority, in _its sole discretion, to pay such amounts of income and principal as are necessary for the support, maintenance and (SEAL) education of the said minor child or cb_ildren, and upon the said minor child or children each reaching the age of eighteen (18) years, to pay the said share · to the said child. F~JRI~]. I hereby nominate, constitute and appoint my said daughter, VELVA J. ROS~NBERRY, and my said son, MARLIN L. STEVE%IS, or the survivor of tl~em then living at the time of my decease; as the Executors of this my Last Will and Testanent, my said Executors to have full power and authority to do any and all things necessary for the complete administration of my estate, including the t~Dwer to sell any and all real and personal prqperty of which I may die seizerS, at public or private sale, in their discretion, and without ;:~y order of any Court; and I further direct that my said Executor not be required to file any Bond in connection with the settlement of my said Estate. IN WITNESS }~RF~DF, I, JULIA M. S~IS, have hereto set my hand and seal to this my Last Will and Testament, written on three (3) sheets of paper, this 16t~ day of July, 1984. ~ Signed, sealed, published and declared by JULIA M. S~S, the · Testatrix as and for her Last Will and Testament, written on three [ 3) sheets of paler, in the presence of us who have, at her request, signed our names as witnesses hereto in the presence of tile said Testatrix and of each other. ,; (SEAL) -2- ~C~'IM(~V~LnI~{ OF PE~%ISYLV~NIA SS COL~I~Y OF CUMBERLAND I, JULIA M. STEVENS, Testatrix, whose name is signed to the attached or foregoing instr%~nt, having been duly qualified according to law, do hereby acknowledge ti]at I signed and executed the instrument as my /last Will and Testan~,nt; that i signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. _--t~-~, ~ ~.~ ~ jUlia M...~J.~u,..~Stevens Sk~orn or ,~ffirmax~ to and acknowledged before me by JULIA M. SR]LVENS, the Testatrix, this 16th day of July, 1984. C~I~{~7WEALTH OF PE~SYLV~R.~IA SS C~)rNrLAf QF CUMBERLAND We, ROBERT J. YOC~4 and TERESA J. BUt~[Q-{OIIJER, the witnesses whose names are signed to the attachod or fore~joing J ns~z~umont, t~ing duly ~[ua.] J fled acc- ording to law, do depose and say tlnat we were present and saw the Testatrix si.~% and execute the instrument as her Last Will and Testament; that the Testatrix signed willingly, and that the Testatrix executed it as her free and voluntary act for the purposes therein expressed; that each of us, in the hearing and sight of t/]e Testatrix, signed the Will as Witnesses; and that to tJ~e l~}st of our knowledge, the Testatrix was at that time 18 or nTore years of age, of sou3]d mind, and under no constraint or undue influence. V i ~o]~rt J. 'Yocum 116 East King Street, Shippensburg, PA Ter6sR J. Burk/~o-fder N~burg, PA Sworn or affirmed to and subscribed be'fore me, this 16th day of July, 1984.' -3- ~,, HUD-t UNIFORM SETTLEMENT STATEMENT B. Type of Loan ID~ P,~I (OMB ~ 4.[I VA 5[] Co~v, Ins, C. NOTE: This form furnishes a statement of settlement costs. Amounts paid to and by the settlement agent are shown. Items marked "(p,o c.f' were paid outside the closing; they are shown for informational purposes and are not included in the totals, D. Name & Address of Borrower: E. Name, Address & TIN of Seller: F, Name'& Address of Lender; Marlin L, Stevens & Volvo J, Rosenberry Exeo. OakvJlle United Metilodist G. Property Looatmn: Julia M Stevens, Estate North Newton Township Cumberland County, PA Summary ~f Borrower's Transaction TIN of Setler: Place of Settlement 49 W. Orange Street, Suite 3 Shippensburg, PA 17257 H. Settlement Agent: H, Anthony Adams I. Settlement Oate: I October 4, 2002 Summary of Seller's Transaction 100. Gross Amount Due from l~orrower: 101. Coptrac! sales price t02, Personal Property 103. Borrowers settlement charges (line 1400) t04. 105, Adjustments for Items paid by seller in advance 106. City/town taxes to 107. County taxes to 108, Assessment9 to 109. School taxed to 110. 111. 112, 113, 120. Gross Amount Due from Borrower 200. 201, 400, Gross Amount Due to Seller: 72,500.00]401. Contract sales price '404~3, Personal Property 1,233,50 , , t404. 1405, 74,406,2' 72,500,00 54,78 617.93 Adjustments for items paid by sailer'in advance 54,78' 406. City/town taxes to '407. County taxes to 408, Assessments to 617.93409. School taxes to 410, 411, 413, 420. Gross Amount Due to Seller 500. Reductions'In Amount Due to Seller: 50t. Exces~ deposit (see instructions) 502. Settlement charges to seller (line 1400) 503, Existing loan(s) taken subject to 504. Payoff of first mortgage 505. Payoff of second mortgage 506. 507. 508. 509. Adjustments for Item~ unpaid by seller 510. City/town taxes to 511. County taxes to ~12. Assessments to 513, to 514. 515, 516. ;17, 518. 519. 520. Total Reduction Amount Due Seller '600. Cash at Settlement To/from Seller 60t, Gross amount due to seller (line 420) [ 602. Less reductions in amount due seller'¢ine 520)' 603. Cash ~ to I~]from Seller 73,172.71 Amounts Paid by or in Behalf of Borrower: Deposits or earnest money 100,00 100.00 202, Principal amount of new loan(s) 725.00 203, Existing loan(s) taken subject to 294, Deposit 205, 206. 207 208, 209. Adjustments for Items unpaid by seller 210. City/town taxes to 211, County taxes to 212. Assessments to 2t3 to 214, 215, 216. 217. 218. 219 220. Total Paid By/for Borrower 100.00 74,406,21 300, Cash at Settlement From/to Borrower 301. Gross amount due from borrower (tine 1201 302. Less amounts paid by/for borrower (line 220) 303. Gash ~_._~from.-[_~.LtoBorrowe,r 100,00 74,306.21 825.00 73,172.21 825.00 72,347.71 Substitute Form 1099 Seller Statement The information in Blocks E, G, H, I & line 401 (or, if line 401 is asterisked, line 403 and 404) is important tax Information and is being furnished to the Internal Revenue Service, If you are required to file a return, a sanction will be imposed on you if this item is required to be "ported and the IRS determines that it has not been reported. If this real estate is your principal residence, file Form 2119, Sale or Exchange of Principal Residence, for any gain, with your income tax return; for other transactions, complete the applicable parts of Form 4797, Form 6252 and/or Schedule D (Form 1040), You are required to provide the Settlement Agent (named above) with your correct taxpayer identification number, tf you do not provide the Settfement Agent with your taxpayer identification number, you may be subject to · civil or criminal penalties imposed by law. Under penalties of perjury, I certify that the number shown on this statement is my correct taxpayer identiflcatJon number. (Seller) (Seller) .'Settlement Char~ 7'00. Total Sales/Broker's Commission: (based on price} Paid from P.82 Division of Commission~line 700) as follows: 701 702. 703. Commission paid at Settlement 704. 800. Items Payable in Connection with Loan 801, Loan Or.i§ination Fee .802, Loan Oiscount ~raisal Fee _804. Credit Report 805, Lender's _inspection Fee 806. Mortga,qe Insurance A_~ication Fee 507. 808. 809, 810. 811, 812. 813. 814. 900. Items Reguiredby Lender to Be Paid in Advance 901. interest from to 902, Mortgage Insurance Premium for 903. Hazard Insurance Premium for 904. 905, per day Boffrower's Funds at Settlement Paid from Seller's Funds at Settlement per month per month per month per month _.__p_~.month per month 1000, Reserves. L~po$ited with Lender 1001, Hazard insurance mont~ 1002. Mort. fL~e insurance months 1003, City property taxes month~ ~ $ 1004, Count~taxes months 1005. Annual assessments months..~_~ 1006. School Tax 1007, m°nths-L~ 1008. 1009. A re ateAccou-ntin Ad'ustment 1100. Title ~ 1101, Settlement/closinq fee 1102. Abstract/title search · [ 103. Title examination 1104, Title insurance binder 1105. Document rE.~aration 1106. Notar~ fees 1107. Attorney's fees _._..~includes above item numbers 1108. Title insurance .___(.includes above item numbers 110g. Lender's covera, g_e 1110, Owner's coveraj~e 1111. 1112. 1113. 1200, Government Recordin_ac[. and Transfer Char e.~_ 1201, Recordin9 fees: Deed 28,50 1202, Cit /coun tax/stem s: 1203, State tax/stamps.' 1204, 1205. 1206. 1300, Additional Settlement Char~leS 1301. Survey 1302, Pest inspection 1303. Wire Transfer Fee 1304, ~ 305. 1306. 1307, 1308, Mortgage Release 28.50 Deed 725.00 Mo~_..~[~ 725.00 Deed 725.00 Moaa~ 350.0, 725,00 1400. Total Settlement Char(jea (This Number Transfers to Lines 103 & 502 Above) 1,233,5--~-"~ 725.00 CERTIFICATION { have carefu{iy reviewed the HUD-1 Settlemen! Statement and to the best of my knowledge and belief, it is a true and accurate statement of ail receipts and disbursements made on my account or by me in this transaction. I further cetlJfy that I have received a copy of tile HUD-1 Settlement Statement, Seller Borrower Seller Borrower Ta the be~t of my knowledge the HUD.1 Settlement Statement which I have prepared is true and accurate account of the funds Which were received and have been or will be disbursed by the undersigned as part Of the settlement of this transaction, Settlement Agent Date Code SeCliO~ 1~;~01 a~d Se~ti~rl 1010, allfirst April l8,2002 Law Offices Zullinger - Davis Professional Corporation 14 North Main Street Suite 200 Chambersburg, PA 17201 Allfirst Financial Center N.A. 140. Box Millsboro, DE Estate of Julia M. Stevens Date of Death: March 28, 2002 Social Security Number: 168-36-9519 Dear Mr. Zullinger: In response to your request, please be advised that at the t/me of death, the above- named decedent had on deposit with this bank the following accounts. Account Type ........................... Checking Account Account Number. ...................... 0097538086 Ownership (Names oj') .............. Julia M. Stevens or Wilbur W. Stevens Opening Date ........................... 01/28/80 {account closed 04/17/02) Balance on Date of Deatl~ .........$5,158.23 Accrued Interest $ O. 11 Total ....................................... $5,158.34 These accounts were converted from the acquisition of another financial institution. Unfortunately, we are unable to access any information pertaining to the date the account was made joint Page 2 April 18, 2002 Account Type ........................... Money Market Account Account Number. ...................... 0094165130 Ownership (Names oJ) ..............Julia M. Stevens Opening Date ........................... 01/28/83 (account closed 04/17/02} Balance on Date of Deattt .........$15,600.14 Accrued Interest $ 4.27 Total ....................................... $15,604.41 This letter does not include any accounts in which the deceased may have been listed as power of attorney, custodian of uniform transfers, representative payee, or trustee under a written trust agreement. For any additional information on these accounts, please contact our branch at: 35-39 East King Street Shippensburg, PA 17257-3539 Phone: (717) 532-4132 Sincerely, Charlene Warrington, Associate I (302) 934-2722 Estate of Stevens Julia M. also known as_ INVENTORY --, Deceased No. 2._11 02 0348 Date of Death 3/28/2002 Social Security No. 1._68369519 Personal Representative(s) of the above Estate, deceased, verify that the items appearing in the following inventory include all of the personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that the valuation placed opposite each item of said inventory represents its fair value as of the date of the Decedent's death, and that Decedent owned no real estate outside the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this inventory. INVe the verify that the statements made in this inventory are true and correct. INVe understand that false statements herein made are subject to penalties of 18 Pa. C.S. Section 4904 relating to unsworn falsification to authorities. Personal Representative: Name of Attorney: ~ I.D. No.: ~ Address: 14 No~h Main Street Suite 200 Telephone: ~ Description PA 17201 Value Stocks & Bonds Closely-Held Corporation, Partnership or Sole-Proprietorship Mortgages & Notes Receivable Cash, Bank Deposits, & Misc. Personal Property Received on proration of real estate taxes, sale of residence Checking Account #0097538086, Allfirst Bank, including interest accrued to date of death 672.71 5,158.34 Total 98,876.07 (Attach Additional Sheets if necessary) NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal representative, include the value of each item, but such figures should not be extended into the total of the Inventory. RW-4 Stevens, Julia M. Continuation of Inventory Paqe 1 Description of Inventory Description Money Market Account #0094165130, AIIfirst Bank, including interest accrued to date of death Gross proceeds from sale of decedent's personalty and automobile Refund, Chambersburg Hospital Refund, Erie Insurance Commonwealth of Pennsylvania, property tax rebate Real Estate Subtotal Grand Total Gross proceeds from sale of real estate situate at 507 Oakville Road, Shippensburg, Cumberland County, PA, to Oakville United Methodist Church 21 02 0348 Value 15,604.41 4,585.50 81.86 38.00 235.25 72,500.00 $ 93,045.02 $ 98,876.07 BUREAU OF TNDZVZDUAL TAXES ZNHERTTAHCE TAX DTVZSZON DEPT. 280601 HARRISBURG, PA 17128-0601 COHHON#EALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLO#ANCE OR DZSALLO#ANCE OF DEDUCTIONS AND ASSESSHENT OF TAX RE¥-1;47 EX &FP JOEL R ZULLINGER ZULLZNGER DAVIS 14 N HAIN ST STE ZOO CHAHBERSBURG PA 17201 DATE 1Z-OZ-ZOOZ ESTATE OF STEVENS DATE OF DEATH 05-28-2002 F/LE NUNBER 21 - ;COUNTYi CUHBERLAND ACN 101 Amoun~ Remi~ed JULIA H HAKE CHECK PAYABLE AND REHZT PAYHENT TO: REGISTER OF WILLS CUHZ~ERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV-1547 EX AFP (01-02) NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLOWANCE OR DZSALLO#ANCE OF DEDUCTIONS AND ASSESSHENT OF TAX ESTATE OF STEVENS JULIA H FILE NO. 21 02-0348 ACN 101 DATE 12-02-2002 TAX RETURN HAS: (X) ACCEPTED AS F/LED ( ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Reel Es*a~e (Schedule A) (1) 2. S~ocks and Bonds (Schedule B) (2) 3. Closely Held S~ock/Par~nership Zn~aras~ (Schedule C) (3) ~. Hor~gages/No~as Receivable (Schedule D) (~) $. Cash/Bank Deposi~s/Hisc. Personal Propar~y (Schedule E) 6. Jointly Owned Propar~y (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. To,al Assa*s APPROVED DEDUCTIONS AND EXENPTZONS: 9. Funeral Expansas/Adm. Cos~s/NAsc. Expenses (Schedule H) (9) 10. Deb~s/Nor~gage Liabilities/Liens (Schedule 1) (10) 11. To,al Deductions 12. Na~ Value of Tax Re~urn 721500.00 .00 .00 .00 26~$76.07 .00 .00 (8) 15,593.97 467 NOTE: To insure proper cradA~ *o your account, submi~ ~he upper portion of ~his for. wi~h your ~ax payment. 15. 1~. NOTE: 98,876.07 (11) 16 .O&I (Xa) 82,814.64 Chari~;abla/Govarnmen~cal Beques~cs; Non-elect:ed 9115 Trusts (Schedule J) (1;;) Ne~c Value of Es~a~e Sub~ec~ ~co Tax (1~) Zf an assessment ~as issued previously, lines 14, 15 and/or 16, 17, reflect flgures that include the total of ALL returns assessed to date. ASSESSHENT OF TAX: 15. Aeoun~ of Line 1~ a~ Spousal ra~e 16. Aeoun~ of Line 1~ ~axable a~ Lineal/Class A ra~e 17. Aeoun~ of Line 1~ a~ Sibling ra~e 18. Amoun~ of Line lq ~axable a~ Collateral/Class B ra~a 19. Principal Tax Due TAX CREDZTS: PAYHENT ; RECEZP1 DZSCOUNT (+) DATE NUHBER INTEREST/PEN PAZD (-) 06-27-2002 CD001547 175.25 10-10-2002 CD001719 .00 .00 82,814.64 ZF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. 18 and 19 will (15) .00 x 00 = .00 (~6) 82,814.6~ x 045= 3,726.66 (17) .00 x 12 : .00 (lB) .00 x 15 = .00 (19)= :3,726.66 AHOUNT PAID 3,291.75 261.66 TOTAL TAX CREDIT 3,726.66 BALANCE OF TAX DUEI .00 ZNTEREST AND PEN. .00 TOTAL DUE . O0 ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYNENT ZS REi)UZRED. ZF TOTAL DUE ZS REFLECTED AS A "CREDIT' (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.)