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Home My WebLink About01-30-14 COMMONWEALTH OF PENNSYLVANIA IN THE COURT OF COMMON PLEAS OF DEPARTMENT OF REVENUE, CUMBERLAND COUNTY, PENNSYLVANIA PLAINTIFF VS . CIVIL ACTION - LAW ESTATE OF MATILDA MINNICH, ;=? ET AL. , M FILE N0. : �I - ��-,- �� r � m DECEASED, 0-1 :�c _„ 2 o U z cn u rnrc� _4 mm =r„ � � o � a RELEASE = ° x o KNOW ALL MEN BY THESE PRESENTS: a co CA > T1 C FOR VALUE RECEIVED, the property hereinafter described is, hereby released from the lien, payment, operation and collectibility of any and all succession, estate, or inheritance taxes, including direct, transfer and collateral inheritance taxes, now due or that may hereafter become due the Commonwealth of Pennsylvania from Estates listed in the attached Exhibit B. As described in the attached Schedule C. AND IT IS FURTHER AGREED that the Commonwealth will not look to the above-described premises, or any part thereof, for payment of any part of the principal and interest owed by the above-captioned Estate, now or hereafter to become due, or in any way disturb, put to charge or damage, the present, or any future owner or owners, occupier or occupiers of the said above- described premises or any part or portion thereof, for or by �J reason of the said judgment or any matter, cause or thing, thence accruing or to arise; provided that nothing herein contained shall affect any judgment or its legal validity so far as respects all other lands and tenements of the said Estate which are not herein expressly released therefrom. This release of lien is given pursuant to the authority vested in the Secretary of Revenue by Section 809, 810, and 811 of the Act of June 15, 1961 (P. L. 373, No. 207) ; by Section 1775 of the Act of December 13, 1982 (P.L. 1086, No. 255) ; and by Section 2175 of Article XXI of the Act of March 4, 1971 (P. L. 6 No. 2) , as added by Section 36 of the Act of August 4, 1991 (P.L. 97, No. 22) , (72 P. S . § 9175) . IN WITNESS WHEREOF, these presents have been duly executed this. CIA day of 20 I COMMONWEALTH OF PENNSYLVANIA Y Honorable Robert P. Coyne Deputy Secretary for Compliance and Collections Attes . 2 - EXHIBIT C LEGAL DESCRIPTION OF SUBJECT PROPERTY ALL THAT CERTAIN tract or parcel of land, situated, lying, and being in the Township of Silver Spring, County of Cumberland, Commonwealth of Pennsylvania, being Tax Parcel 38-08-0569-016, as shown on the plan titled "ALTA/ACSM Land Title Survey for Matilda A. Minnich Property," Job Number R08-0121 and dated July 17, 2008, by Skelly and Loy, Incorporated, more particularly described as follows: BEGINNING at a point at the northeast corner of lands now or formerly Fry Family Holding, LP (Tax Parcel 38-08-0569-017) and at a point on the southern line of lands now or formerly of HER Investors, LLC (Tax Parcel 38-20-1823-010A); thence along lands now or formerly of Fry Family Holding, LP South 25 degrees 00 minutes 42 seconds East a distance of 1,282.84 feet to a point; thence along the same South 79 degrees 43 minutes 53 seconds East a distance of 395.57 feet to a point at lands now or formerly of Donald L. and Adelle S. Birk; thence along said lands South 28 degrees 56 minutes 13 seconds East a distance of 580.58 feet to a point at lands now or formerly of Victor Brenneman; thence along said lands the following three (3) courses and distances: 1. South 65 degrees 44 minutes 50 seconds West a distance of 747.52 feet to a point, 2. South 23 degrees 40 minutes 08 seconds East a distance of 303.27 feet to a point, 3. South 63 degrees 19 minutes 52 seconds West a distance of 649.37 feet to a point at lands now or formerly of Victor Brenneman Revocable Living Trust; thence along said lands and lands now or formerly of H&R Associates and HER Investors, LLC North 25 degrees 07 minutes 03 seconds West a distance of 2,171.35 feet to a point; thence along lands now or formerly of HER Investors, LLC North 52 degrees 30 minutes 38 seconds East a distance of 1,070.30 feet to a point, being the place of BEGINNING. EXCEPTING the railroad right-of-way now or formerly of Cumberland Valley Railroad Corporation, recorded in Deed Book Z-6, Page 587 (containing 0.59 acres, more or less) and the abutting unrecorded right-of-way (containing 2.035 acres, more or less). CONTAINING 54.54 acres, more or less. ALSO described in the historical deed as: ALL THAT CERTAIN message or tenement and tract of land situated and being in the Township of Silver Spring, County of Cumberland and Commonwealth of Pennsylvania bounded and described as follows: BEGINNING at a stone in line of lands of Daniel Senseman; THENCE north fifty-one and one-half (51 ''/z°) degrees, East sixty-seven (67) perches to a stone; THENCE by lands of Dr. Crains Heirs, South twenty-four (240) degrees, East seventy-six perches and three tenths to a stone; THENCE by same, South seventy-nine (79°) degrees, East twenty-four perches and three tenths to a stone; THENCE by lands of Rev. Babb, South twenty-six and a half (26 1/2') degrees. East thirty-seven perches and one-tenth to a stone; THENCE by land of Louders heirs, South sixty-seven (67°) degrees, West forty-four perches and eight tenths; THENCE South twenty-five (25°) degrees, East seventeen perches to a stone; THENCE South sixty-two (62°) degrees, West thirty-nine perches and eight-tenths to a stone; THENCE by land of Jesse Sensesman, South twenty-five and one-half (25 ''/z°) degrees, West one hundred and thirty one perches to the place of BEGINNING. BEING THE SAME PREMISES which James E. Martin and Alice E. Martin, his wife, by their Deed, dated June 25, 1900, recorded August 22, 1900, in the Office of the Recorder of Deeds of Cumberland County, Pennsylvania, in Deed Book C, Volume 6, Page 409, granted and conveyed unto Matilda A. Minnich; the said Matilda A. Minnich died March 12, 1926, intestate, survived by her husband, John P. Minnich, who died January 28, 1937, intestate, and being survived by eight (8) children. :598456 DECEDENT INFORMATION AND DEVISEES MATILDA MINNICH- OWNERIWIFE OF JOHN P. MINNICH Date of Death: March 12, 1926 Place of Death: Cumberland County, PA (Farm) Purchased Real Estate: June 25, 1900 Single Ownership Purchased in 1900: Purchase Price: $3,500.00 Intestate—Survived by: John P. Minnich, Husband Anna Jane Minnich, Daughter Luther Minnich, Son Mary Ellen Minnich, Daughter Nellie Minnich, Daughter Julia Minnich, Daughter Jacob Minnich, Son Ira Minnich, Son John Minnich, Son Inheritance Tax Rate: Spouse -Two (2%) percent Date of Death Value: $3,500.00 Amount subject to Inheritance Tax: $3,500,00 Inheritance Tax Act of 1917 — Intestate Succession Act of 1917 — Entitled to real or personal estate, or both, to the aggregate value of$5,000.00. JOHN P MINNICH—HUSBAND OF MATILDA MINNICH, DECEASED Sole owner— after the death of Matilda—Act of 1917 Date of Death: January 28, 1937 Place of Death: Cumberland County, PA (Farm) Intestate—survived by: Anna Jane Minnich, Daughter Luther Minnich Son Mary Ellen Minnich, Daughter Nellie Minnich, Daughter Julia Minnich, Daughter Jacob Minnich, Son Ira Minnich, Son John Minnich, Son Inheritance Tax: Children -Two (2%) percent Date of Death Value: $3,500.00 Amount subject to Inheritance Tax: $3,500.00 EXHIBIT JOHN MINNICH—SON OF MATILDA AND JOHN P. MINNICH, DECEASED Not married—no children Date of Death: 1945 Died Intestate Place of Death: Cumberland County, PA Value as of date of death: $3,500.00 Ownership: One-Eighth Survived by: Anna Jane Minnich, Sister Luther Minnich, Brother Mary Ellen Minnich, Sister Nellie Minnich, Sister Julia Minnich, Sister Jacob Minnich, Brother Ira Minnich, Brother Inheritance Tax Rate: Brothers and Sisters -Ten (10%) percent. Date of Death Value: $3,500.00 Amount subject to Inheritance Tax: 118 of$3,500.00 = $437.50 i IRA MINNICH-SON OF MATILDA AND JOHN P. MINNICH, DECEASED Date of Death: 1951 Place of Death: Pennsylvania Ownership: One-Seventh Survived by: Mildred Minnich Riegel, Daughter Charles Leroy Minnich, Son Robert R. Minnich, Son Inheritance Tax Rate: Children—Two (2%) percent. Date of Death Value: $17,560.00 Amount subject to Inheritance Tax: 1/7 of$17,560.00= $2,509.00 ANNA JANE MINNICH KOCHENDERFER-DAUGHTER OF MATILDA AND JOHN P. MINNICH, DECEASED Date of Death: 1956 Place of Death: Perry County, Pennsylvania Ownership: One-Seventh Survived by: Nellie K. Kochenderfer Bistline, Daughter—One-Seventh Inheritance Tax Rate: Child —Two (2%) percent. Date of Death Value: $17,560.00. Amount subject to Inheritance Tax: 117 of$17,560.00 = $2,509,00 i CHARLES LEROY MINNICH-SON OF IRA MINNICH, DECEASED Date of Death: May 12, 1958 Will: Yes Place of Death: Berks County, PA Ownership: One-Twenty-First Beneficiary under his Will: Wife: Minerva Barbara Minnich i Inheritance Tax Rate: Spouse—Two (2%) percent Date of Death Value: $17,560.00/ Amount subject to Inheritance Tax: 1121 of$17,560,00 = $836.00. JACOB MINNICH—SON OF MATILDA AND JOHN P. MINNICH, DECEASED_ Not Married — No Children Date of Death: 1964 Place of Death: Cumberland County, PA Ownership: One-Seventh Survived by: i Luther Minnich, Brother Mary Ellen Minnich, Sister Nellie Minnich, Sister Julia Minnich, Sister Inheritance Tax Rate: Sisters and Brother: Fifteen (15%) percent. Date of Death Value: $17,560.00. Amount subject to Inheritance Tax: 117 of$17,560.00 = $2,509.00 LUTHER MINNICH-SON OF MATILDA AND JOHN P. MINNICH, DECEASED Date of Death: June 9, 1968 Divorced Place of Death: Pennsylvania Ownership: One-Sixth Survived by: George Minnich, Son John Minnich, Son Matilda Minnich Luther, Daughter Anna Minnich Long, Daughter Foster Minnich, Son Inheritance Tax Rate: Children — Six (6%) percent. Date of Death Value: $17,560.00 Amount subject to Inheritance Tax: 116 of$17,560.00 = $2,927.00 i NELLIE MINNICH REED—DAUGHTER OF MATILDA AND JOHN P. MINNICH, DECEASED Date of Death: August 1, 1973 Place of Death: Pennsylvania Ownership; One-Sixth Survived by: George Reed, Husband Inheritance Tax Rate: Spouse - Six (6%) percent. Date of Death Value: $17,560.00 Amount subject to Inheritance Tax: 116 of$17,560.00 =$2,927.00. MARY ELLEN MINNICH BROWN-DAUGHTER OF MATILDA AND JOHN P. MINNICH, DECEASED Date of Death: January 15, 1974 Will: Yes Place of Death: Cuyahoga County, Ohio Ownership: One-Sixth Survived by: William Curtis Brown, Stepson Dorothy Brown, child of stepson, William Shirley Brown, child of stepson, William Carter Lee Brown, child of stepson, William Inheritance Tax Rate: Son/Grandchildren- Six (6%) percent Date of death Value: $17,560.00. Amount subject to Inheritance Tax: 116 of$17,560,00 = $2,927.00. JULIA MINNICH GARVER— DAUGHTER OF MATILDA AND JOHN P.MINNICH, DECEASED Date of Death; January 3, 1976 No Children Will: Yes Place of Death: Cumberland County, PA—(Estate No. 21-76-185) Will was probated —Inheritance Tax paid on her interest in the property—reported at 20% ownership—valued at $3,520.00. Actual Ownership: One-Sixth Beneficiaries under her Will: Harold Reed — Nephew Lee Reed — Nephew Inheritance Tax Rate: Nephews— Fifteen (15%) percent Amount subject to Inheritance Tax: $3,520,00 (Inheritance Tax paid — Cumberland County Estate No. 21-76-185). FOSTER MINNICH-SON OF LUTHER MINNICH, DECEASED Date of Death: May 7, 1980 Place of Death: Cumberland County, PA Will: Yes Ownership: One-Thirtieth Beneficiary under his Will: i Rosella Minnich, Wife Inheritance Tax Rate: Spouse - Six (6%) percent. Date of Death Value: $33,007.00. Amount subject to Inheritance Tax: 1130 of$33,007.00 = $1,100.00. . LEE E. REED—SON OF NELLIE MINNICH REED, DECEASED Date of Death: April 21, 1981 Place of Death: Perry County, PA Will: yes Ownership: One-Sixth Beneficiary under his Will: Charlotte Reed—Wife Inheritance Tax Rate: Spouse—Six (6%) percent Date of death Value: $33,007.00. Amount subject to Inheritance Tax: 116 of$33,007.00 = $5,501.00 DOROTHY LEE(BROWN)SHOBERT—STEP GRANDDAUGHTER OF MARY ELLEN MINNICH BROWN Date of Death: January 28, 1983 Place of Death: California Ownership: One-Twenty-fourth Survived by: Robert M. Shobert, Husband Patricia Ann Collins, Daughter Inheritance Tax Rate: Spouse and Daughter—Six (6%) percent Date of Death Value: $35,403.00. Amount subject to Inheritance Tax: 1124 of$35,403.00 = $1,475.00 MINERVA B. MINNICH-WIFE OF CHARLES LEROY MINNICH, DECEASED Date of Death: October 1, 1983 Place of Death: Barks County, PA, Ownership: One-Twenty-first i Beneficiaries: Joan Minnich Kline, Daughter Betty Minnich Spotts, Daughter Inheritance Tax Rate: Children— Six (6%) percent. Date of Death Value: $35,403.00. Amount subject to Inheritance Tax: 1121 of$35,403.00 = $1,686.00 ROSELLA MINNICH-WIFE OF FOSTER MINNICH, DECEASED Date of Death: August 11, 1988 Place of Death: Cumberland County, PA Ownership: One-Thirtieth i Beneficiaries: Gerald Minnich, Son John B. Minnich, Son Susan Woods Enck,.Daughter Aimee Glenser, Granddaughter Inheritance Tax Rate: Children/grandchild —Six (6%) percent. Date of Death Value: $48,778.00, Amount subject to Inheritance Tax: 1130 of$48,776.00 = $1,626.00 WILLIAM CURTIS BROWN-STEPSON OF MARY ELLEN MINNICH BROWN Date of Death: January 23, 1990 Place of Death: Parma, Ohio Ownership: One-Twenty-fourth Beneficiary: Mary Louise Brown,Wife Inheritance Tax Rate: Spouse=Six (6%) percent. Date of Death Value: $54,198.00. Amount subject to Inheritance Tax: 1124 of$54,198.00 =$2,258.00 NELLIE BISTLINE-DAUGHTER OF ANNA JANE KOCHENDERFER, DECEASED Date of death: March 12, 1994 Place of Death: Cumberland County, PA Ownership: One-Seventh Beneficiaries under the Will: i Audrey Bistline Corso, Daughter Robert E. Bistline, Son William B. Bistline, Son Inheritance Tax Rate: Children —Six (6%) percent. Date of Death Value: $60,137.00. Amount subject to Inheritance Tax: 1/7 of$60,137.00 = $8,591-00 ROBERT R. MINNICH—SON OF IRA MINNICH, DECEASED Date of Death: February 10, 1996 Place of Death: Berks County, PA— (Estate No. 6-96-0361) Ownership: One-Twenty-first Beneficiary under Will: Robert R. Minnich, Jr., Son Inheritance Tax Rate: Child - Six (6%) percent Date of Death Value: $62,714.00. Amount subject to Inheritance Tax: 1121 of$62,714.00 = $2,986,00 GEORGE MINNICH-SON OF LUTHER MINNICH, DECEASED Date of Death: February 28, 1997 Place of Death: Cumberland County, PA Ownership: One-thirtieth Beneficiary under Will: Ann Minnich, Wife Inheritance Tax Rate: Spouse—Zero (0%) percent. Date of Death Value: $64,559.00. Amount subject to Inheritance Tax: 1130 of$64,559.00 = $2,152.00 ROBERT BISTLINE-SON OF NELLIE BISTLINE, DECEASED Date of Death: October 14, 1997 Place of Death: Cumberland County Ownership: One-Twenty-first Beneficiaries: Audrey Corso, Sister William Bistline, Brother Inheritance Tax: Brother/Sister— Fifteen (15%) percent. Date of Death Value: $64,559.00. Amount subject to Inheritance Tax: 1121 of$64,559.00 = $3,074.00 JOHN MINNICH-SON OF LUTHER MINNICH, DECEASED Date of Death: October 22, 2001 Place of Death: Cumberland County, PA Ownership: One-thirtieth Beneficiary under Will: Beatrice Minnich, Wife Inheritance Tax Rate: Spouse — Zero (0%) percent. Date of Death Value: $109,910.00. Amount subject to Inheritance Tax: 1130 of$109,910.00 = $3,664.00 ANNA LONG-DAUGHTER OF LUTHER MINNICH. DECEASED Date of Death: February 15, 2002 Place of Death: Spokane County, Washington Ownership; One-thirtieth Beneficiary under Will: Scott Long, Son Inheritance Tax Rate: Child— Four and one-half(4.5%) percent. Date of Death Value: $109,910.00. Amount subject to Inheritance Tax: 1130 of$109,9 10.00 = $3,664.00 CARTER LEE BROWN AIKIA WILLIAM CARTER BROWN—STEPSON OF MARY ELLEN MINNICH BROWN Date of Death: August 21, 2002 Place of Death: Ohio Divorced at time of death. Ownership: One-Twenty-fourth Beneficiaries: Tracy Ann Mikesina, Daughter Wendy Marie Cox, Daughter Inheritance Tax Rate: Children— Four and one-half(45%) percent. Date of Death Value: $109,910.00. Amount subject to Inheritance Tax: 1124 of$109,910.00 = $4,580.00 MILDRED RIEGEL-DAUGHTER OF IRA MINNICH, DECEASED Date of Death: March 24, 2006 Place of Death: Berks County, PA Will: Yes —not probated Ownership: One-Twenty-first Beneficiary under the Will: Shirley M. Hoffman, Niece Inheritance Tax Rate Niece—Twelve (12%) percent. Date of Death Value: $223,840.00. Amount subject to Inheritance Tax: 1121 of$223,840.00 = $10,659.00. ROBERT R. MINNICH JR.—SON OF ROBERT R. MINNICH, SR.(SON OF IRA MINNICH,DECEASED) Date of Death: December 22, 2006 Place of Death: Pennsylvania Married—Jeanette A. Minnich Ownership: 1/21s1 interest= .047619 Beneficiaries: Jeanette A. Minnich Inheritance Tax Rate: Spousal -Zero (0%) percent. Date of Death Value: $40,000.00 Amount subject to Inheritance Tax: $40,000.00 SPOUSAL RETURN FILED PATRICIA A COLLINS— DAUGHTER OF DOROTHY LEE (BROWN) SHOBERT(STEP GRANDDAUGHTER OF MARY ELLEN MINNICH BROWN Date of Death: September 27, 2007 Place of Death: California Divorced at time of death Ownership: 51224th interest = .022321 Beneficiaries: Alan R. Collins, Trustee Linda Christine Williams, Individually and as Guardian of Courtnie Ann Williams and Hunter Williams, minors Megan Green Inheritance Tax Rate: Children — Four and one-half(4.5%) percent. Date of Death Value: $223,840.00 Amount subject to Inheritance Tax: 5/2241h(.022321) of$223,840,00 = $4,996.33 INHERITANCE TAx OF$224.83- PAID CHARLOTTE REED-WIFE OF LEE E. REED(SON OF NELUE MINNICH REED, DECEASED) Date of Death: August 5, 2008 Place of Death: Pennsylvania Widowed Ownership: 5/281h interest = .178521 Beneficiaries: Children Inheritance Tax Rate: Children — Four and one-half(4.5%) percent. Date of Death Value: $750,000.00 ? Amount subject to Inheritance Tax: 5/28 h(.178521) of$750,000.00 = $133,890.75 INHERITANCE TAX OF$6,025.08 ESTIMATED JOHN B. MINNICH—SON OF ROSELLA MINNICH(WIFE OF FOSTER MINMCH,DECEASED) Date of Death: June 29, 2008 Place of Death: Arizona Married— Diane K. Minnich Ownership: 1/112 h interest = .008928 Beneficiaries: Diane K. Minnich i Inheritance Tax Rate: Spousal - Zero (0%) percent. Date of Death Value: $223,840.00 Amount subject to Inheritance Tax: 5/2241(.022321) of$223,840.00 = $1,998.44 SPOUSAL RETURN FILED MATILDAM LUTHER—DAUGHTER LUTHER MINNICH (SONOF MAT2DAANDJOHN P. MINNICH.DECEASEDI Date of Death: November 14, 2011 Place of Death: Pennsylvania Widowed Ownership: 11281h interest = .035714 Beneficiaries: Estate/Collateral Inheritance Tax Rate: Collateral— Fifteen (15%) percent. Date of Death Value: $597,924.00 Amount subject to Inheritance Tax: 1/281(.035714) of$597,924.00 = $21,354.26 INHERITANCE TAX OF$3,203.20-PAID JOAN D KLINE-DAUGHTER OF MINERVA B MINNICH(WIFE OF CHARLES LEROV MiNNiCH,DECEASED) Date of Death: February 14, 2012 Place of Death: Pennsylvania Married —William C. Kline Ownership: 1142nd interest = .023809 Beneficiaries: William C, Kline. No Estate ever Opened Inheritance Tax Rate: Spousal - Zero (0%) percent. Date of Death Value: $750,000.00 Amount subject to Inheritance Tax: 1/42nd (.023809) of$750,000.00 =$16,740.00 SPOUSAL RETURN_0.00 TAX HAROLD E. REED - NEPHEW OF JULIA MINNICH GARVER (DAUGHTER OF MATUOA AND JOHN P. MiNNICH, DECEASED Date of Death: May 31, 2012 j Place of Death: Pennsylvania Widowed m Ownership: 5/28 interest = .178571 Beneficiaries: Daughters (5) Inheritance Tax Rate: Children —Four and one-half (4.5%) percent Date of Death Value: $750,000.00 Amount subject to Inheritance Tax: 5/28 h(.178571) of$750,000.00 = $133,928.25 INHERITANCE TAX OF$6,026.77-PAID i i i #287859 ACKNOWLEDGEMENT COMMONWEALTH OF PENNSYLVANIA SS: COUNTY OF DAUPHIN On this 911 day of 201`/ before me, a Notary Public bin and for the county and state aforesaid, personally appeared Robert P. Coyne, Deputy Secretary for Compliance and Collections, Commonwealth of Pennsylvania, Department of Revenue, known to me to be the person whose name is subscribed to the above release, and acknowledge that, being authorized to do so, he executed the foregoing release for the purpose therein contained by signing on behalf of the Commonwealth of Pennsylvania. WHEREOF, I have hereunto set my hand and official seal . Not fubliTO My Commission Expires : /E IAL SEAL Y.L GRIFFIN y Publib EXP res Juo 13COUNTY 20