HomeMy WebLinkAbout02-0454
STEPHEN L. BLOOM
ATTORNEY AND COUNSELLOR AT LAW
WWW.PRACTICALCOUNSEL.COM
2100 LONGSGAPRoAD
CARLISLE, PENNSYLVANIA 17013
TELEPHONE 717-249-7717
FACSIMILE 717-249-7757
TOLLFREE 877-548-9602
o FFICE ADMINISTR.~TOR
S H A RON E. B L 0 0 M
LEGAL ASSISTANT
LOR I A. S U L L I V A N
CLIENT/COMMUNITY SERVICES
MARIKA T. CHRONISTER
SBLOOM@PRACTICALCOUNSEL.COM
May 9, 2002
2' . 02" 4S--l/
Register of Wills
Cumberland County Courthouse
One Courthouse Square
Carlisle, P A 17013
RE: Estate of Chester A. Morrison
Social Security No. 189-09-5074
Date of Death: February 13,2002
To Whom It May Concern:
Enclosed please find a Decedent Information Sheet and a check in the amount of $3,342.02
payable to Register of Wills, Agent for the discount payment of the Inheritance Tax for the above
estate. Please note that the decedent resided in North Middleton Township at the time of his death.
Thank you.
Very truly yours,
SLB/las
Enclosures
C:\LAS\Estates\! 029!-2row.!
PRACTICAL COUNSEL >I< CHRISTIAN PERSPECTIVE
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1162 EX(11-96)
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
BLOOM STEPHEN L
2100 LONGS GAP ROAD
CARLISLE, PA 17013
_u_____ 10ld
ESTATE INFORMATION: SSN: 189-09-5074
FILE NUMBER: 2102-0454
DECEDENT NAME: MORRISON CHESTER A
DATE OF PAYMENT: 05/09/2002
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 02/13/2002
NO. CD 001160
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 I $3,342.02
I
I
I
I
I
I
I
I
TOTAL AMOUNT PAID:
$3,342.02
REMARKS: STEPHEN L BLOOM ESQUIRE
CHECK# 2806
SEAL
INITIALS: JA
RECEIVED BY:
REGISTER OF WILLS
MARY C. LEWIS
REGISTER OF WILLS
~
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
OFFICIAL USE ONLY
Il Col to
FILE NUMBER
~I 0;' '-15" ~
COUNTY CODE YEAR NUMBER
REV-1500 EX t (6-00)
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA. 17128-0601
DECEDENT'S NA.ME(LA.ST, FIRST, AND MIDDLE INITIAL)
Morrison Chester A.
DATE OF DEATH (MM-DD-YEAR)
DATE OF BIRTH (MM-DO-YEA.R)
SOCIAL SECURITY NUMBER
189-09-5074
THIS RETURN MUST BE ALED IN DUPLICATE WITH THE
02 13 2002 10 30 1915
F APPLlCABL su V1VING SPOUSE'S NAME lAST, FIRST, AND MIDOL INITIAL
REGISTER OF WILLS
S C1AL SECURITY NUMBER
2. Supplemental Return
4a. Future Interest Compromise (date of death after 12-12-82)
7. Decedent Maintained a living Trust
(Attach copy of Will) (.Attach copy of Trust)
o 9. Litigation Proceeds Received D 10. Spousal Poverty Credit D 11. Election to tax under Sec. 9113(A)
(date of death between 12-31-91 and 1-1-95) (Attach Sch 0)
,\mrtSl$ii$1~~NfMm!..MI'Jl_~~g:._Rla~I!IIiIl!liIi1!lt!m;~~1JIilIiI!~tlil1I11ICil.
NAME COMPLETE MAILING ADDRESS
Morrison, Kathr
X 1. Original Return
4. limited Estate
X 6. Decedent Died Testate
M.
o
15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116(aX1.2)
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. CHl!CK "Ill! ~1I!'((ll!:~IlI:I;m:~li$1IN~ :A:;Ill!I:IlIIIl(lf.,QI;Il~I!'~nil:iilt!;
iRw li\inK \i "ic;; ;; ; : ; ; ; : ;~:H; BE SUiI~IO:ANSWER; MiL. ;ON QVEBSE}lllDE;ANll TOiflECHECK' MATH>< <
Ste hen L. Bloom,
FIRM NAME(lf Applicable)
Ste hen L. Bloom,
TelEPHONE NUMBER
Es uire
Es uire
2100 Longs Gap Road
Carlisle, PA 17013
R
E
C
A
P
I
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A
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4 -
Real Estate (Schedule A)
Stocks and Bonds (Schedule B)
Closely Held Corporation, Partnership or
Sole-Proprietorship
4. Mortgages & Notes Receivable (Schedule D)
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E)
6, Jointly Owned Property (Schedule F)
D Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7)
(Schedule G or L)
8. Talal Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H) (9)
10. Deb.s of Decedent, Mortgage Liabil~ies, & 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/See 9113 Trusts for which an election to tax has not been
made (Schedule J)
14. Nel Value Sub'eel 10 Tax (Line 12 minus Line 13)
(1)
(2)
(3)
None
2,214:.ii8
N:<>ne
(4)
(5)
None
900.00
(6)
8,688.04
77,932.47
7,943.79
None
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
3,615.53
78,176.07
0.00
0.00
x
X
X
X
.0 0
.045
.12
,15
Copyright (c) 2000 form software only The Lackner Group, Inc.
3 date of death
. Remainder Return prior to 12-13-82)
5. Federal Estate Tax Return Required
8. Total Number of Safe Deposit Boxes
'tor",
OFFICIAL USE ONLY
,_.'
1 ~
L
I,.,
(8) 89,735.39
(11) 7.943.79
(12) 81,791.60
(13)
(14) 81,791. 60
(15)
(16)
(17)
(18)
(19)
0.00
3,517.92
0.00
0.00
3,517.92
'+I"
;::j;:!rl'T"
FormREV-1500 EX (Rev. 6-00)
.
Decedent's Complete Address:
STREET ADDRESS
2850 Wa Road
CITY
Carlisle
STATE
PA
ZIP
17013
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1)
3,517.92
3,342.02
175.90
Total Cred~s ( A + B + C) (2)
3,517.92
3. InterestIPenalty if applicable
D. Interest
E. Penalty
TotallnlerestlPenalty ( D + E) (3)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 Line 20 to request a refund (4)
5. 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 + SA. This is the BALANCE DUE. (5B)
Make Check Payable to: REGISTER OF WILLS, AGENT
0.00
0.00
0.00
0.00
0.00
Did decedent make a transfer and:
I. retain the use or income of the property transferred;
b. retain the right to designate who shall use the property transferred or its income; .
c. retain a reversionary interest; or. . .
d. receive the promise for life of either payments, benefits or care? . .
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? . .
3. Did decedent own an "in trust for" or payable upon death bank account or security at his
or her death?
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property
which contains a beneficiary designation? . . . .
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,
YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
Yes No
~~
o
o
o
[!]
[!]
[!]
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 alilnformatlon of which preparer has any knowledge.
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN Mary K. Penner, Executrix
'1lt ~ It:' j1?hf-h % ye ~j;.~ -~ii:i-{~i:-'- ~~~<:<:h~t~ --- --- --- --- --- - --- --- --- --
SIGNATUREOFPREPAR ~RESENTATIVE Stephen L. Bloom, Esquire
__ 2~90 _Lon_gs Road _ __ __ _ __ __ __ __ _ __ __ __ __ ___
DATE
7A.6 k..<
DATE
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 )(il).
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) (in]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets
and filing a tax return are still applicable even if the surviving spouse is the only beneficiary.
For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child 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)J.
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(aX1)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. 9116(aX1.3)]. A sibling is defined, under
Section 9102, as an individual who has at least one parent in cOlTVTlOn with the decedent, whether by blood or adoption.
Copyright (c) 2000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00)
REV-1503 EX + (1-91)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE B
STOCKS & BONDS
ESTATE OF
FILE NUMBER
Chester A. Morrison
SS{! 189 - 09 - 5074
02/13/2002
All property jointly-owned wRh right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION UNIT VALUE
OF DEATH
1 1 share Agway, Inc. Common Stock, {IA 90667 25.00 25.00
2 77 shares Prudential Financial 28.44 2,189.88
TOTAL (Also enter on line 2, Recapitulation) 2,214.88
(If more space is needed, insert additional sheels of the same size)
Copyright (c) 1996 form software only CPSystems, Inc.
Form REV-1503 EX (Rev. 1-97)
REV-1508 EX +(1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Chester A. Morrison
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
FILE NUMBER
SSff 189-09-5074
02/13/2002
Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of
survivorship must be disclosed on Schedule F.
ITEM
NUMBER
1
DESCRIPTION
1957 Dodge 3/4 Ton Pickup Truck, salvage
VALUE AT DATE
OF DEATH
100.00
2
1988 Chevrolet S10 Blazer, poor condition
800.00
TOTAL (Also enter on line 5, Recepnuletion) $ 900.00
(If more space is needed, insert additional sheets of the same size)
Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1508 EX (Re.... 1-97)
REV-1509 EX + (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX. RETURN
RESIDENT DECEDENT
ESTATE OF
Chester A. Morrison
SCHEDULE F
JOINTLY-OWNED PROPERTY
FILE NUMBER
SSfI 189-09-5074
02/13/2002
If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G.
A.
SURVIVING JOINT TENANT(S) NAME
Mary K. Penner
ADDRESS
61 Stone Church Rd.
Carlisle, PA 17013
RELATIONSHIP TO DECEDENT
Daughter
B.
Nancy L. Morrison
2850 Waggoners Gap Rd.
Carlisle, PA 17013
Daughter
c.
Betty J. Shultz
707 Paige Hill Rd. Daughter
New Bloomfield, PA 17068
JOINTLY -OWNED PROPERTY:
LETTER DATE DESCRIPTION OF PROPERTY %OF DATE OF DEATH
ITEM FOR JOINT MADE Include name of financial Institution and bank DATE OF DEATH DECD'S VALUE OF
account number or similar Identifying number.
NUMBER TENANT JOINT Attach deed for jolntly- held real estate. VALUE OF ASSET INTEREST DECEDENT'S INTEREST
1 B Series EE Bonds w/interest 5,994.24 50.00r. 2,997.12
(see attached)
2 C Series EE Bonds w/interest 4,904.16 50.00r. 2,452.08
(see attached)
3 A Series EE Bonds w/interest 6,477.68 50.00r. 3,238.84
(see attached)
TOTAL (Also enter on line 6, Recapitulation) $ 8,688.04
(If more space is needed insert additional sheets of the same size)
Copyright (c) 1996 form software only CPSystems, Inc.
Form REV-1S09 EX (Rev. 1~97)
REV-1510 EX +(1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERlTANCETAX RETURN
RESIDENT DECEDENT
ESTATE OF
Chester A. Morrison
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
SSff 189-09-5074
02/13/2002
FILE NUMBER
This schedule must be completed and filed if the answer to any of questions 1 through 4 on page 2 is yes.
DESCRIPTION OF PROPERTY % OF
ITEM RELAW&~~~I~ t~ b~~~5~~l~~J~~~ 1ffti:EJF 1-~~~RSFER. DATE OF DEATH DECO'S EXCLUSION TAXABLE VALUE
NUMBER ATTACH ACOPYOF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE)
1 I-story Hunting Camp, 11,444.44 100.00% 3,000.00 8,444.44
Polecat Rd., Spring
Township, Perry County,
Pennsylvania (an undivided
1/9 interest as tenant in
common) conveyed to
decedent husband and wife
as tenants by the
entireties on 1/10/02
2 M&T Bank, Acct. 72,488.03 100.00% 3,000.00 69,488.03
#15004202072788, made jt.
wjMary K. Penner (daughter)
on 12/10/2001
TOTAL (Also enter on line 7, Recapitulation) $ 77,932.47
(If more space is needed, insert additional sheets of the same size)
CoP'lrlght (c) 1996 form software only CPSystems, Inc.
Form REV-1510 EX (Re.... 1-97)
REV-1511 EX + (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF
Chester A. Morrison
FILE NUMBER
SS!! 189-09-5074
02/13/2002
Debts 01 decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES,
1 Ewing Brothers Funeral Home 5,150.00
2 George's Flowers 136.21
3 Westminster Cemetery, Opening/Closing Grave 850.00
B. ADMINISTRATIVE COSTS,
1. Personal Representative's Commissions
Name of Personal Representative(s)
Social Security Number(s) I EIN Number of Personal Representative(s)
Street Address
City State Zip
-
Year(s) Commission Paid:
2. Attorney's Fees Stephen L. Bloom, Esquire 1,789.51
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City State Zip
-
Relationship of Claimant 10 Decedent
4. Probate Fees
5. Accountant's Fees
6. Tax Return Preparer's Fees
7. Other Administrative Costs
1 Filing Fee for Inheritance Tax Return 10.00
2 Postage 8.07
TOTAL (Also enter on line 9, Recapitulation) $ 7,943.79
(It more space is needed, insert additional sheets of the same size)
Copyright (c) 1996 form software only CPSystems, Inc.
Form REV-1511 EX (Rev. 1-97)
REV-1513 EX t (9-00)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE J
BENEFICIARIES
ESTATE OF
Chester A. Morrison
FILE NUMBER
55ft 189-09-5074
02/13/2002
NUMBER NAME AND ADDRESS OF PERSONtS) RECEIVING PROPERTY
I. TAXABLE DISTRIBUTIONS [Include outright spousal distributions, and
transfers under Sec. 9116{a)(1.2)j
1 Kathryn M. Morrison
2850 Waggoners Gap Road
Carlisle, PA 17013
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
Do Not List Trustee(s) OF ESTATE
Spouse 100% Estate
Residue
2 Nancy L. Morrison
2850 Waggoners Gap Road
Carlisle, PA 17013
Daughter 2,997.12
3 Mary K. Penner
61 Stone Church Road
Carlisle, PA 17013
Daughter 75,726.87
4
Betty J. Shultz
707 Paige Hill Road
New Bloomfield, PA 17068
Daughter
2,452.08
ENTER DOLLAR AMTS. FOR DISTRIBUTIONS SHOWN ABOVE ON LN. 15 THRU 1a, AS APPROPRIATE, ON REV 1500 COVER SHEET
II. NON-TAXABLE DISTRIBUTIONS,
A. SPOUSAL DISTRIBUTIONS UNDER SEC. 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
B, CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET $
(It more space is needed, insert additional sheets at the same size)
Copyright (e) ZOOO form software only The Lackner Group, Inc.
0.00
Form REV-1513 EX (Rev. 9-00)
~
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(Q)
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LAST WILL AND TESTAMENT
I, CHESTER A. MORRISON, of North Middleton Township, Cumberland County,
Pennsylvania, being of sound and disposing mind and memory, do hereby make, publish and declare
this to be my Last Will and Testament, hereby revoking any and all former Wills or Codicils by me
made.
1.
I direct that all my legally enforceable debts, funeral expenses, testamentary expenses and all
inheritance taxes (whether such taxes may be payable by my estate or by any recipient of any
property) shall be paid from my residuary estate as soon as practicable after my decease and as part
of the administration of my estate. My personal representative shall have no duty or obligation to
obtain reimbursement for any such tax so paid, even though on proceeds of insurance or other
property not passing under this Wil!.
2.
If my spouse shall survive me by thirty (30) days, then I give, devise and bequeath all of my
estate, both real and personal property, unto my spouse, KATHRYN M. MORRISON, absolutely.
3.
In the event my said spouse shall predecease or fail to survive me by more than thirty (30)
days, then I give, devise and bequeath all of my interest in the real property known as the North
Middleton Hunting Camp, located on Pole Cat Road, Spring Township, Perry County, unto my
grandson, MICHAEL A. PENNER.
4.
In the event my said spouse shall predecease or fail to survive me by more than thirty (30)
days, then I give, devise and bequeath all the rest, residue and remainder of my estate, both real and
personal property, in equal shares, unto my daughters, MARY K. PENNER, NANCY L.
MORRISON and BETTY J. SHULTZ, with substitution of issue per stirpes.
Page I of 4 Pages
~
5.
I nominate, constitute and appoint my daughter, MARY K. PENNER, as Executrix of my
estate. In the event she shall be unable or unwilling to serve in such capacity, then I appoint my
daughter, BETTY J. SHULTZ, to act in such capacity.
6.
I direct that my personal representative shall not be required to file a bond to secure the
faithful performance of her duties in any jurisdiction.
7.
I authorize and empower my personal representative, in her sole and absolute discretion, to
purchase or otherwise acquire and retain any investments of which I die seized or any real or
personal property of any nature; to sell, lease, pledge, mortgage, transfer, exchange, dispose of or
grant options in regard to any or all property of any kind forming a part of my estate for such terms
and such prices as she may deem advisable; to borrow money for any purposes connected with the
protection and preservation of my estate; to mortgage or pledge any real or personal property forming
a part of my estate or to join in or secure the partition of same; to compromise any claims or
demands of my estate against others or of others against my estate; to make distribution in kind and
to cause any share to be composed of cash, property or undivided fractional shares in property
different in kind from any other share; to employ agents, attorneys and proxies and to delegate to
them such power as my personal representative considers desirable and to pay reasonable
compensation for such services as may be rendered by such agents, attorneys and proxies; and to
execute and deliver such instruments as may be necessary to carry out any of these powers. In
addition, I direct that my personal representative shall have the power to conduct an inventory of any
safe deposit box necessary to the administration of my estate.
Page 2 of 4 Pages
c,~
~
IN WITNESS WHEREOF I have hereunto set my hand and seal this 10'h day of January,
2002.
If f.Ao" 7c"1 Cl-"B1O'~EAL)
&~ter A. Morrison
SIGNED, SEALED, PUBLISHED AND DECLARED by the above-named Testator, as and
for his Last Will and Testament, in the presence of us, who at his request, have hereunto subscribed
our names as witnesses thereto, in the presence of the said Testator and of each other.
---K0-~
~;'O ~R
Page 3 of 4 Pages
COMMONWEALTH OF PENNSYLVANIA )
: SS.
COUNTY OF CUMBERLAND )
I, CHESTER A. MORRISON, 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.
~~....v.> C.JA'b'P >t.-.,t..-<o
ester A. Morrison l
Sworn or affirmed to and acknowledged before me by CHESTER A. MORRISON, the
. Testator.this ] oth day of January, 2002.
- -.:
-: '
'-,. n;~ 7: ~~)
Notary Public
'<
'~OMM-S19)-VEAL TH OF PENNSYLVANIA
C0HNTY OF CUMBERLAND
)
: SS.
)
Notarial Seal
Marllca T. Chronister. Notary Public
NorthMlddlelon1Wp., Cumberland COunty
My Commission Expires Mar 14 2n05
Member,PennIyIwnia_'oINolariaS
We, ~Tephf,r\ L. BlooN"'o. andJ_()(l' A. SuJ Ii va../'\
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 CHESTER A. MORRISON, the
Testator, sign and execute the instrument as his Last Will; that the Testator signed willingly and that
the Testator 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 18 or more years of age, of sound mind and under no
constraint or undue influence.
Address
,
Lan
PA nOI~
Sworn or affirmed to and subscribed before me this 10lh day of January, 2002.
~~7 /'~~c:L
Notary Public
Notarial Seal
Marika T. Chronister, Notary Public
North MlddletonlWp.. Cumberland County
My Commission Expires Mar. 14.2005
Member. Penr18yIVMI8l\sSOC1811OOoI_
. .&;.\.~~,,~tJlk' I?htnning\I0291.lh.will.doc
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MARY K. PENNER
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APPRAISAL REPORT
ONE-STORY HUNTING CAMP
POLECAT ROAD
SPRING TOWNSHIP
PERRY COUNTY, PENNSYLVANIA
*Appraisal was recently conducted for same property in which
Decedent owned an undivided 1/9th interest. No changes in the
property condition or use between date of attached appraisal
and date of death of Chester L. Morrison.
Diversified Appraisal Services
Real Estate Appraisers and Consultants
APPRAISAL REPORT
OF
A ONE-STORY HUNTING CAMP
LOCATED AT
POLECAT ROAD
SPRING TOWNSHIP
PERRY COUNTY, PENNSYLVANIA
PREPARED FOR
TIlE ESTATE OF KENNETH 1. PENNER
AS OF
JUNE 16, 2001
BY
LARRY E. FOOTE
DIVERSIFIED APPRAISAL SERVICES
EAST mGH STREET, SUITE 101
CARLISLE, PENNSYLVANIA
17013-3052
(717) 249-2758
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SUMMARY OF IMPORTANT FACTS AND CONCLUSIONS
LOCATION:
Polecat Road, Spring Township
Perry County, Pennsylvania
TAX PARCEL NUMBER:
240 180.00.075.000
IMPROVEMENTS:
A one-story detached hunting cabin.
PROPERTY RIGHTS:
Fee simple interest.
OWNERSHIP HISTORY:
The subject property is owned by North Middleton
Hunting Camp.
SCOPE OF THE ASSIGNMENT: The scope of the assignment included an analysis of the
subject's area, an inspection of the subject property, an
estimation of the property's highest and best use,
consideration of all three approaches to value, and the
application of those relevant to the valuation of the
subject.
OBJECTIVE:
To estimate the market value of the subject property as
unencumbered.
EFFECTIVE DATE:
As ofJune 16, 2001.
HIGHEST AND BEST USE:
Continued use as a hunting camp or conversion into a
single-family residence..
COST APPROACH:
$119,000
SALES APPROACH:
$103,000
INCOME APPROACH:
N.A.
FINAL VALUE CONCLUSION: $103,000
2
APPRAISAL CERTIFICATION
I hereby certify that upon application for valuation by:
THE ESTATE OF KENNETH 1. PENNER
the undersigned personally inspected the following described property:
All those two certain tracts of land with improvements thereon erected situate in Spring
Township Perry County, Pennsylvania, bounded and described as follows:
TRACT NO. I: Beginning at a stone comer oflands now or formerly of Catherine
Saltsberger; thence by lands of same, South 8Y, degrees East 93 perches to stones; thence by
lands now or formerly of the Oak Grove Lumber Company, South 7514 degrees East II Y,
perches to a hickory; thence by lands of same, North 69 degrees East 13 perches to stone comer
of the land now or formerly of the said Oak Grove Lumber Company and lands now or
formerly ofH.H. Brownawell; thence by lands now or formerly ofBrownawell, North 7
degrees West 96 perches to the place of beginning, containing 13 acres and 106 perches, be it
more or less.
TRACT NO.2: Beginning at stones; thence by lands now or formerly of Henry Wertz,
South 77Yz degrees West 20.5 perches to stones; thence by lands now or formerly of John
Wertz, South 7 degrees East 96.2 perches to stones; thence by lands now or formerly of Oak
Grove Lumber Company, North 69 degrees East 22 perches to stones; thence by lands now or
formerly of Jacob Kutz, part of the same tract, North 7 degrees West 93.5 perches to the place
of beginning, containing 12 acres and 58 perches, be it more or less.
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To the best of my knowledge and belief the statements contained in this report are true
and correct, and that neither the employment to make this appraisal nor the compensation is
contingent upon the value reported, and that in my opinion the Market Value as of June 16,
2001 is:
ONE HUNDRED AND THREE THOUSAND DOLLARS
$103,000
The property was appraised as a whole, subject to the contingent and limiting conditions
outlined herein.
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Larry . Foote
Certified General Appraiser
GA-OOOOI4-L
3
PURPOSE OF THE APPRAISAL
The purpose of this appraisal is to estimate the Market Value of the subject property as
ofJune 16,2001.
Market Value, as defined by the courts, is the most probable price estimated in terms of
money which a property will bring if exposed for sale in the open market, allowing a
reasonable time finding a purchaser who buys with knowledge of all the uses to which it is
adapted and for which it is capable of being used.
Frequently, it is referred to as the price at which a willing seller would sell and a willing
buyer would buy, neither being under abnormal pressure.
HIGHEST AND BEST USE
Highest and Best Use is defined by the Appraisal Terminology and Handbook,
published by the Appraisal Institute, as "the most profitable likely use to which a property can
be put". The opinion of such use may be based on the highest and most profitable continuous
use to which the property is adapted and needed, or likely to be in demand, in the reasonable
near future.
However, elements affecting value that depend upon events or a combination of
occurrences which, while within the realm of possibility, are not fairly shown to be reasonably
probable, should be excluded from consideration. Also, if the intended use is dependent on an
uncertain act of another person, the intention cannot be considered.
Based on the above definition and after seeing the site, neighborhood, and area, it is my
opinion that the present use of the subject is its Highest and Best Use.
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PerrY County - Ilo..-ulellt Stall'
David 1 I1me, Recorder
Date 01/1612002 Time 13:12:13 1 of 3 pgS
No: 2002-00042802 GEH P<iOk 1462 Pa~e 339
Parcel No.:
THIS DEED
MADE THE lOth day of January in the year of our Lord two thousand and two (2002).
BETWEEN CHESTER A. MORRISON, married man,
of2850 Waggoners Gap Road, Carlisle, Cumberland County, Pennsylvania, hereinafter referred to
as:
Grantor,
and CHESTER A. MORRISON and KATHRYN M. MORRISON, husband and wife,
of2850 Waggoners Gap Road, Carlisle, Cumberland County, Pennsylvania, hereinafter referred to
as:
Grantees,
WITNESSETH, that in consideration ofONE AND XX/1 00 ($1.00) Dollar in hand paid, the
receipt whereof is hereby acknowledged, the said Grantor does hereby grant and convey to the said
Grantees, their heirs and assigns, as tenants by the entireties, all his undivided interest as a tenant in
common in the two tracts ofland situate in Spring Township, Perry County, Pennsylvania, bounded
and described as follows:
Tract No. I
BEGINNING at a stone comer of lands now or formerly of Catherine
Saltsberger; thence by lands now or formerly of same South 8-2/4 degrees East 93
Perches to stones; thence by lands now or formerly of the Oak Grove Lumber Co.,
South 75 Y. degrees East II Yz Perches to a hickory; thence by lands now or formerly
of same, North 69 degrees East 13 Perches to stone comer of said Oak Grove Lumber
Co. lands, and lands now or formerly ofH. H. Brownawell; thence by lands now or
formerly of Brownawell, North 7 degrees West 96 Perches to the place of
BEGINNING.
CONTAINING 13 Acres and 106 Perches, be it more or less.
Tract No.2
Date 01/16/2002 Tine 13:12:13 2 of 3 P~5
No: 2002-00042802 GEH Book 1462 Pa~ 340
BEGINNING at stones; thence by lands now or formerly of Henry Wertz,
South 77 Y, degrees West 20.5 Perches to stones; thence by lands now or formerly of
John Werts, South 7 degrees East 96.2 Perches to stones; thence by lands now or
formerly of Oak Grove Lumber Co., North 69 degrees East 22 Perches to stones;
thence by lands now or formerly of Jacob Kutz, part of the same tract, North 7 degrees
West 93.5 Perches to the place of BEGINNING.
CONTAINING 12 Acres and 58 Perches, be it more or less.
BEING the same premises which Elmer M. Kline and Ruth N. Kline, by their
deed dated January II, 1958, and recorded January 13, 1958, in the Office of the
Recorder of Deeds in and for Perry County, Pennsylvania, in Deed Book 156, Page
189, granted and conveyed unto John Walter, Teddy Morrison, Forrest Gleim, Grant
Morrison, Archie Morrison, Roy Morrison, Chester A. Morrison, Kenneth Penner and
Hoke Gleim, as tenants in common. The said Chester A. Morrison being the Grantor
herein.
THIS IS A CONVEYANCE FROM HUSBAND TO HIMSELF AND WIFE AND IS,
THEREFORE, EXCLUDED FROM REALTY TRANSFER TAX.
AND the said Grantor hereby covenants and agrees that he will warrant specially the property
hereby conveyed.
IN WITNESS WHEREOF, said Grantor has hereunto set his hand and seal the day and year
first above written.
SIGNED, SEALED AND DELIVERED
IN THE PRESENCE OF
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Chester A. orrison
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(SEAL)
Date 01/16/2002 Tine 13:12:13 3 of 3 P3S
No: 2002-00042802 GEM Book 1462 Page 341
COMMONWEALTH OF PENNSYLVANIA )
): ss.
COUNTY OF CUMBERLAND )
On this, the 10th day of January, 2002, before me, the undersigned officer, personally
appeared, CHESTER A. MORRISON, known to me or satisfactorily proven to be the person whose
name is subscribed to the within instrument, and acknowledged that he executed the same for the
purposes therein contained.
IN WITNESS WHEREOF, I hereunto set my hand and official seal.
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Notary Public
Notarial Seal
Marllm T. Chronister. Notary PubliC
Nol1hMlddletonl'wp.. Cumberla~d (Alunl~ :
My Commission Expire~ Ma. . .>not:
MenCler, PennIyIvanIa_ of Notaries
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I hereby certifY that the precise residence and complete post office address of the within
Grantees is: 2850 Waggoners Gap Road, Carlisle, PA 17013
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Attorney for Grantees
N.T.S.
STEPHEN L. BLOOM
A T TOR N E Y AND C 0 U N S ELL 0 R .\ T LAW
2 1 0 0 L () N G S G .\ P R () .\ 0
C.\RLISLE, PENNSYLV.\NI.\ 17013
C:\SLBIReal ESla'eII0291.1deed.1.doc
~M&fBank
April 4, 2002
Stephen L. Bloom
Attomey and Counselor At Law
2100 Longs Gap Rd.
Carlisle, PA 17013
RE: Estate of Chester A. Morrison
Social Security No. 189-09-5074
To Whom It May Concern:
I am writing in response to your correspondence dated March 22, 2002 regarding Mr.
Chester A. Morrison's death. Per your inquiry, please be advised of the following
information:
(I)
(2)
(3)
(4)
(5)
Account number:
Date Account was opened:
Manner in which account was held and became joint:
Balance as of date of death:
Accrued interest earned up to date of death:
15004202072788
December 10, 2001
December 10, 2001
$72,488.03
$213.76
Should you need further information, please contact me at 717-240-4580.
Sincerely,
0~
Customer Service Representative
M and T Bank
Carlisle High Street Office
Cl' " t .'~ ('0
t/i '.'~I - ., J 0
Manufacturers and Traders Trust Company. One West High Street, Carlisle. PA 17013 . (717) 240.4536 . Fax (717) 240.4518
~J.^.~1"'J. u.r .rUl'r.KAL b\.I\.JV::t ANV ~~VJ.~ ~.tiLH'-.;I'J:U.J .
C1_ ..... only lor those Items dud )'OU oeIecred or Ihal .... requlred. II... .... requlred by law or by a ~ or c:remafoty to use llIlJ' Items, ... wtII
explain the reason In writing below.
llyou ......"Ied u fun...... IIuIl may require emboImIns. such .. alonera1_ ftewInB, you may _ to pay lor embolmlns Yon do not...... to pay Ior_
lng you did no' _ovel/ you selected ..........,...... such IS dlred cremadon or Immed!aIe burtal. II... cIwpd!or emb>dmJog. "" wtII explain why b~lJW. 20
Por th~ Service of Ch.ea1:ar A. Morrison Date of DeadI Fe bru&rY 1. 4
Charsc tOI
Name
A.......
Clt)'
Other c10thlDI
State
Arknowtedgcmcnt c.ards .. ~ .. .. . . . .'_
-AlIIs'<< boo.(I)...... ce.::-:. .C.-.'.-"-: -'-
Mcmoryfotden., ............._
Praycrl.iUds.. .. ......,. ,..'_
l'clllpOnlr)' grolVe m:l.rker . . . . . . . . . .. ,_
8urialduchlns... .... ............ I_
I aartt (hall n:lve examined the ICCftlS 0( ,oodJ and ICl'Yka IIdectallbove and fo.nd them to be correct 2Jld accordJo,lO tbeam.nacJOCots I haye requtstcd. I acknowlcdJC
rrcclpt of :t copy or this St,ucmmt ul Punrr:ll 'Goods and Se"kes Sdtcted. I rcpracnt dw I have suffidll:nt luDds aya(lablc for p:ayment of tbc cash price ror the- BOOds
,lOd strvlc('SSC'kctm, '"IKI agrtt lO make: pay'tDen1 01. wllhln . daij' Iqrcc tubc.loIfttlY Ilnd lewr.ally liable' with anyone: clle whu
slJIU below. A laic charge of pn' month :lmounllnl to prr YC'at wi I be :applied to; <<1M: unJl;ud bal:.,1I.:c ~nnlng da,.,
from (he- dare oflhi!; 'lP'ff~nt. I will also pay to rhc Pwtenl Dll'ttfor;lU rc.-onablc 1,.'0111 paW by lite I'unenl Director fo col1et.1 amounllll Oft under IhIs IlIrremcnl.
ThOSe' COSU Jll:Iy .lnl:Jude altornqrs' ftcs. coart COlli and other ,,'OItS. Any addlUolUIJ ICrvlcrs or mtrchandiK ordered or rrquestcd dtet the &bit of tbit! ~nt will
. .. ... .... . .. .. .... - . . - ..... L- ~_.-- O. ~-'f'_-'f
~~~-EWING BROTHERS FUNERAL HOME Y ~
P d: 4-:-
SEYMOUR A. EWING L.P.D. WILLIAM M. EWING L.P.D.
A. CHARGE .OR SERVICES SBLECTlIDz
1. PROFESSJONAL SI!RVlCES
Ser"Jcn of Puneral Dln::clorlStaff ....
Embalming ...............
OIlier preparation of body
"-
"-
.;....,-....'':''.~..,.:.,.~--;-.~._.
suo.. TOT At OF paonsslONAL SERVICB8. .
2. FACILITIES AND SIiRVICES
Ux of facilities ;and services for
vie:willH {VllltauooJWakc)..... .... '_
Use of fAcilllle5 :and acrvkel
for nlRenl ttrcm.ony ... . .... ... . ._
Use of fa(illtJes :lnd Irt'VIca for
Monori:llServicc ..,. ...... ...,. '_
U:tc of equipment and $en'lces
for.rlIvesldeSC'rvlcc....... ......._
Other USc of fJcilltics
AI'_
................ .........,....-
SUB--YOTAL 0' FAClLmBSJEQVIPMBNT . . . . , . . . . . . AZ ._
.;\. AUTOMOTIVE EQUIPMENT
Vehicle to tr:ansfer ran:dos fa funeral Home.
Local.......,................,.. ._
Hearst (C;aske:t Coach)
Local. ..,......,..,.."...._
Umollslnc
Loe::!I............... ".,.,..
FamUy Cllt
LOC'21.. ,...............,.'."... '_
llhwrrr-C1U' or-flo...d dl........lUon *
Loc:l1.......... ........."......_
Lc=:KJ I.."ar/clc=rgy Cttr
l.oc.al.... ....
C3r fur paJlbearcl'l
Local...... ..,......,.,.,
Out of (own transportation. . . . . . . . .
"-
"-
"-
"-
,-
"-
SUII--TOTAL OP AUTOMOTIVE BQUIPMENT........
TOTAL OP PIlO'ESSIONAL DaVlCl!S.
'ACILlna AND AUTOMOTIVE
EQUIPMENT.................................. .
A3"_
A"_
B. CRAllGE 'OR ~"!~:~ "CTED, / <!J ? .1.',; 0
C:ultet,771.. . ..,......L....1i!...J .
lDrscriptIO')-
=~~::}1:a8~ncret.' .V.:u!~
Bough~ xrom C~..
Ouler burlal container .... ..,......._
(De51..'riptJon)
CrelJ12Uon wn .
(Description)
OTHER
"
"
..,-
"
"
"-
TOTAL IlEaCIIANDJSB SEUCTED.
C. SPECIAL CBAaGU,
Porwardina of remains to
(funeral Home)
Recctrilll of remai", from
.....B._
,-
"-
(Funeral Home)
Immediate BurlaJ..,.,...,..,..... ._
Direct: Cn:raatlon................. ._
"-
SUB-TOTAL O' SPBCLU. CHARGES ,.. . . . . . . . . . . . . , C ._
D. CASH ADVANCJlD :AJ.' ~ .I
OpenIOJGravc~. ~~~...l..i;.J-
C.....ery BquJpme . ~. .'I'!'f.'.';r"-
LotandDeed.,...............,.. '_
Newspaper Notlccs-Loc:;1 .. ,. . .... '_
NewtpIlper Notices-Out-of.lown. . . .' '_
Telephone A: Te1egra1nl . .. '_
Airfare............, ,..... ....~ ,4
Clcl'IJ/Maas OfferinR. , ... . .. .-L..1!....!!.#
Pallbcarcn . .. .... .. . ,. , .' ... ...... '_
~~::ir~df~t~.~~~~~~.... ,.:1001" ~
=~~~~~-:':-:~:-:::::: :~~.:::: :: : : ;-~,.
Vaull Service Charge.............. '_
'-
,-
"-
,-
"-
"-
SUB-TOTAL 0' ADVANCES...,....
...D'_
We: dlarae you for OUt scrvkn In obt1lJnln&:
(IJMC'h aut IUIW",CfIS /bat tuW """,,,,"-tiP)
SllMIILUlY O' CIA.GIS
A. Profeoional Services, F2dUtks and
Equipment. and Automodve
Equipment. .,....,..
8. McrchandiK.,."......
C. Speci.IC....... ...........
O. Cab Advances......".....
TOTAl. O' ALL SECTIONS. .
PAID AT n... 0. OR PIlIOR TO
AIUlAN~.,.........
BA.L,\NCEDUE..,.. .',............
.3/'1$'.00
"-
S_
"-
'-
... ".1-/ ,,-,.11'
"-
"-
Jr:&~w -S:i1'tlns. Cas. -- ,.--..
Ifan)' law; cemetcry, or crematory requlremenll have rtqllh't'd tbe PUtcbQc
of any of the teems lilted .bow the law or requlttment 15 ~xplalncd below.
EJD<lnJ ...~. Fa.... HOllIe
eao.. Ha_ S....t
c...... PA 17011
U(:;Ci-q(:'~
'~r_DC
- ,.Gwpr
RECiI;:r;ER
. 1 '.'. ":,,~...,.,. _ " '
'" 'i'.' ,~'-'~ ,!
i):::/.I.;I/C-':: .-:-'!.... h.
[Mr' J~ c,~ ".F:C'~i' .~"
f'03 il ~ l)OOOi)i..
f'(Y:~ ;<?-i'mJJ1.,11'-
:)G:SIG~W ';
~.? ~jJC.~~~~
,-
,-'".'.....'
Rf'.:0.l.ut
..\.r-_':f)~'if\r n~~l;,\:.\l.~'- ~ ',]: .-
;'~i1ei ffi_i,rHJi:
IO~ {n.
._~.t".:.l
n~: D~i""i,: i":
;~H[:' h
',jiC.c:r
"r',
,,[
1~, i.' .
",n".,,'\ ,Ct.:'
Westminster Cemetery
1159 Newville Road . Carlisle, PA 17013
717.249.2029
INTERMENTIENTOMBMENT AUTHORIZATION AND INDEMNIFICATION
.DA TA ON DECEASED.
Burial No.
CONTRACT NO.
I
Propeny Deed No.
Tooay"s Date:
c! 'EA:? /lJ~T.50
ADDRESs:
.uJ:;o t<J/lu&O,uc./-.$'
c?,?..etCV~ ,'o",p
aya
/
,;;J- '3~O -
I'IAME
MARITAL STAroS
/JJ"'&C~ i)
NO
. DATA ON NEXT OF KIN OR REPRESENTATIVE.
NAME:
"'''Mc(?'
ADDRESS:
PHONE:
\SA/nJ:
.INTERMENTIENTOMBMENT/lNURNMENT DATA.
FUNERAL OrRECTOR:
'-S'6 ,"~~.e~
_ CEMETERY
TIME'
A
/
. MAUSOLEUM.
nMP: CHAPEL BLDG.
PERM: CHAPEL BUXi. NO.
sam1.l.DEAlrlD....n:J'fEEOEO;
CRYPT(S) NO.
NICHE(S) NO.
LEVEL:
LETTERING: CRYPT PLATE
YES/NO
. BURIAL.
3
TYPE OFOlJTER BURIAL CONTA.INEA:
OUTER BURIAL CONTA[NER co.:
LeTNC.
GRAVElS)
. F"t:.../
m.
CHAPEL SERVICE
PN MEMORIAL [NSTALLED: YES NO
SCROlJ.OEAl1IDATEIENORAVlHGNEEDED FSl' NO.1 0 :OA.'.:E.~
. CURRENT CHARGES AND PREPAID INFORMATION.
DATE NUMBER SELUNG PRICE
01lIEIl
,
AMOUNT DUE
':0
PUNEED CONTRACT:
OPENIHGICLOSINO
VAULT
VAULT [NSTALLATIOl'i
MAR'KUIBASE
PROPEltTY
<m".
.8,
.,
17.;{
AMOUNT DUE TO BE RECEIVID FROM: --L- fAMILY ~
~ undeDi,ned hereby cenifies lhey have the '1I111e,AI aulhonty to dim:c lhe Inrermc:nl. Enlombfncnl, or IJlQmmc:nl oftbe remains or the dcceaJed. and het'dly aUI~
"le the cemetery to Tnllke dispo$ilion of lhe rerntlinl of l!we deeea.ced u indiClltnl. Th.: undersiped hereby further cenify lIIKI reprcseal that they ue ow~ll Ot' o.utho-
riucl represemali'lle(sl of the owner(s) of lhe above de5cribed Inlerment Riabls.and hcrdIy Dluhorize use of saicllntemmcnl RiabU of the Intermenl. Entombmenl. or
InurnrMnl of !he remains of lhe herein ftImed deceased. The cemetery il hereby din:aed 10 lllpervi!le iNlallalilm or iMWI any OUler burW conlAintr. 10 lhe ulellt
requi~ by Ilw. pu~d in connection with this InIenftCI\t _ t~ I~ "'a,,"duaibtd. nemn.
The undcrsiped hcmJy llpa! 10 indemnify and hold harmlcg lhe cemelery. ill ~1S aIMl employca from llIIY llIId all UABIUTY. inchrdina reuonabJe anomey"l
fees: ;md ll.p1Mt...y 10M ,t 1)1' ,~y 1'1I&)' MWa1n in tOftncaion wilh the Internment. Enlornbrnenl. or 1nummal1 aulboriz.e4 bemlnder. The cemetery takel peat QJe to
avoid efTOf'S. buc in the eyCftllln In8dvenem error does occur. the temelery slWlllave the rilllt to correClllllY error in lhe Inlernmelll. Entombment or Inummenl. III iu
own.... ~nse.wil UIl any Iiabililyforsudt error. ,r \A.1.., /) if} /1
!:. ':.l11f.A..<+.J:: i::r!, ..r 4r" ~ t:::- d It:.
lUure of Family Service Counselor r Sipllure tJ....... (N,I'IICI"/AUlhorizcd epn:selUlUIYIC
NOTES: PIowen wUl be nrao,.ed 71 houn .ner burial.
Sipalure
. AUDIT AND RECORDKEEPlNG.
UnlUalllfter dCh step b completed)
INTERMENT ORDER CHECKED
\trrUMen' CARD COM~ AND fiLED
MASTER CARD UPDATm
PLAT BOOK "ND LOT MAPS UPOAn:O
>>\lfll"L l'alMtT RECEIVED "NO F1Utl
OTlIE'
omCE USE ONLy
Inlennent
Ched.
SPACE VERIf1CATION
F.mll,.Vtril1ed:
SurnytdBy:
Chedr.ed By:
While . l\!j!MIlStlatlQ!l . CaMflI - A.dminl&traliOn .
PirIk.M11lfll_f1Cei
STEPHEN L. BLOOM
.\ T T () R N F Y ,\ N D C 0 l' N S ELL () R r\ T LAW
:2 1 () () I. () n g s C; a pRo a d
Carlisle, Penns)"I,'ania 170 13,"rd 717-249-7717
Federal FIN 25-1851818
Invoice submitted to:
Morrison, Chester A Estate
2850 Wag goners Gap Road
Carlisle, PA 17013
Mrs Mary Penner
May 20, 2002
In Reference To: Estate Administration
Invoice #920
Professional Services
2/22102 SLB Evaluation of Pennsylvania Inheritance Tax filing requirements with
respect to real property transferred into joint ownership with spouse
within one year of date of death
3/14/02 PL Telephone conference with Mrs. Penner re probate procedure and
Inheritance Tax issues for transfer of Perry County real estate and
assets in individual names of Decedent; Administrative matters
3/20/02 SLB Consultation with client (Mrs. Penner); Prepare for administration of
estate
PL Administrative, Inheritance Tax and estate accounting matters;
Conference with Executrix re same
3/21/02 PL Research re Agway common stock; Telephone conference with Agway
Securities Department re value and transfer requirements; Telephone
conference with Mrs. Penner re same; Conference with Mrs. Morrison
for endorsement of share certificate for liquidation; Research re
valuation of automobiles; Research re existence of unclaimed property
at PA Treasury Department
3/22/02 PL Correspondence with Agway re liquidation of original stock certificate;
Correspondence to PA Department of Public Welfare; Correspondence
to M& T Bank re date of death account valuation information
4/2102 PL Telephone conference with Ms Wingert at M& T Bank re joint account;
Correspondence with Mrs. Penner re Agway stock redemption proceeds
PR..ICTICAI. COI:NSEI. .. CHRISTIAN PERSPECTII'F
Hrs/Rate Amount
0.17 30.83
18500/hr
0.42 43.75
10500/hr
0.83 154.17
18500/hr
0.92 96.25
105 OO/hr
100 105.00
105.00/hr
117
105.00/hr
122.50
0.33
105.00/hr
35.00
Morrison, Chester A. Estate Page 2
Hrs/Rate Amount
4/9/02 PL Review correspondence from M& T Bank 0.08 8.75
105.00/hr
4/16/02 PL Telephone conference with Executrix re bonds 0.17 17.50
105.00/hr
4/17/02 SLB Consultation with Mrs Penner 025 4625
185.00/hr
PL Consultation with Executrix re bonds and Prudential matters; Prepare 0.42 4375
for reporting of bond information on Inheritance Tax Return 105.00/hr
4/30/02 S LB Inheritance tax matters 0.17 30.83
185.00/hr
4/26/02 PL Telephone conference with Pennsylvania Department of Revenue re 2.67 280.00
Inhentance Tax matters; Preparation of Inheritance Tax Return, 105.00/hr
Schedules and Exhibits; Preparation of required Inventory and
Appraisement
4/30/02 PL Preparation of Inheritance Tax Return and Schedules; Telephone 1.33 140.00
conference with Pennsylvania Department of Revenue re tax allocation 105.00/hr
issues; Telephone conference with M&T Bank re status of Decedent's
account Notices for joint accounts
4/25/02 PL Research re Bond valuation; Inheritance Tax matters 183 192.50
10500/hr
5/3/02 PL Telephone conference with Ms. Wingert at M&T Bank re Notice of 0.33 35.00
Decedent's Account Status; Correspondence with M& T Bank re Death 105.00/hr
Certificate
5/7/02 PL Correspondence with Ms Wingert at M& T Bank enclosing requested 0.33 3500
Death Certificate; Telephone conference with Ms Wingert re Notice of 105.00/hr
Decedent's Account Status
5/9/02 SLB Administrative and estate accounting matters 0.10 18.50
185.00/hr
5/8102 PL Conference with Mr. Bloom re Inheritance Tax Return and projected 017 17.50
tax payments due 10500/hr
5/9/02 PL Telephone conference with Executrix re discount inheritance tax 2.00 210.00
payment; Preparation of draft Inheritance Tax Return; Telephone 10500/hr
conference with Register of Wills re Decedent Information form;
Preparation of same; Conference with Mr Bloom; Present Inheritance
Tax discount payment at Register of Wills Office
5/14/02 PL Correspondence with Executrix; Administrative matters 0.25 2625
10500/hr
PR.\CTlCAL COUNSEL" CIIRISTIAN PERSPECTIVE
Morrison, Chester A. Estate
Page
3
Hrs/Rate
Amount
5/15/02 PL Conference with Mr. Bloom re miscellaneous estate matters
0.17
10500/hr
0.45
18500/hr
17.50
5/20/02 SLB Administrative and estate accounting matters; Correspondence with
Mrs. Penner
82.68
For professional services rendered
15.56
$1,78951
Additional Charges:
3/23/02 Registered Mail - Postmaster
807
Total costs
$807
Total amount of this bill
$1,79758
Balance due
$1,79758
PAYABLE UPON RECEIPT - THANK YOU
P 1\ ,\ C TIC ,\ L C () l' N S Ie L .. ell R I S TI AN PER S PEe T I \' E
'\. 1?-6~-~
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG, PA 17128-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
~ ~". . "J
lJ~.
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
'j [.,
j, ,
:1 E\
STEPHEN L BLOOM ESQ
2100 LONGS GAP RD
CARLISLE P(~l}}013
09-10-2002
MORRISON
02-13-2002
21 02-0454
CUMBERLAND
101
'*
REY-l547 EK AFP lOl-OU
CHESTER
A
Allount Rellitted
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
REV=is'4i-ix-AFP-('OY=02Y-NoYici--OF-YNHiififAifci-Y,iir'A PPRAYsii"-ENT~--AL.l-OWAifci-(fR-----------------
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF MORRISON CHESTER A FILE NO. 21 02-0454 ACN 101 DATE 09-10-2002
TAX RETURN WAS: (X) ACCEPTED AS FILED
) CHANGED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Stock/Partnership Interest (Schedule C)
4. Mortgages/Notes Receivable (Schedule D)
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E)
6. Jointly Owned Property (Schedule F)
7. Transfers (Schedule G)
8. Total Assets
(1)
(2)
(3)
(4)
(5)
(6)
(7)
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adll. Costs/Misc. Expenses (Schedule H)
10. Debts/Mortgage Liabilities/Liens (Schedule I)
11. Total Deductions
12. Net Value of Tax Return
13. Charitable/Governllental Bequests; Non-elected 9113 Trusts (Schedule J)
14. Net Value of Estate Subject to Tax
(9)
1l0)
.00
2.214.88
.00
.00
900.00
8.688.04
77.932.47
(8)
7,943.79
.00
NOTE: I~ an assessment was issued previOUSly, lines 14, 15 and/or 16, 17, 18 and 19 will
re~lect ~igures that include the total o~ ALL returns assessed to date.
ASSESSMENT OF TAX:
15. Allount of Line 14 at Spousal rate (15)
16. Allount of Line 14 taxable at Lineal/Class A rate (16)
17. Allount of Line 14 at Sibling rate (17)
18. Allount of Line 14 taxable at Collateral/Class B rate (18)
19. Principal Tax Due
TAX CREDITS.
3,615.53 X 00 = .00
78,176.07 X 045 = 3,517.92
.00 X 12 = .00
.00 X 15 = .00
(19)= 3,517.92
NOTE: To insure proper
credit to your account,
subllit the upper portion
of this forll with your
tax paYllent.
89,735.39
(11)
(12)
(13)
(14)
7.943 79
81,791. 60
.00
81,791.60
.
.... n"'n' ""'''''', l+J AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
05-09-2002 CDOO1l60 175.90 3,342.02
TOTAL TAX CREDIT 3,517.92
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
· IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
REGISTER OF WILLS OF CUMBERLAND COUNTY
STATUS REPORT UNDER RULE 6.12
(For Resident Decedents Dying After July 1, 1992)
Name of Decedent:
CHESTER A. MORRISON
Date of Death:
February 13, 2002
File No. :
2002-0454
Social Security No.:
189-09-5074
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 administration of the estate is complete:
Yes x
No
2. If the answer is No, state when the personal representative reasonably believes that the
administration will be complete: N/ A.
3. If the answer to No.1 is Yes, state the following:
a. Did the personal representative file a final account with the Court?
Yes_
No x
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?
Y.es
No x
d. Copies ofreceipts, releases, joinders and approvals offormal or informal accounts
may be filed with the Clerk of the Orphans' Court and may be attached to this report.
Date: October 8, 2002
Signature:
Name:
Address:
-~/a
Stephen L. Bloom, Esquire
2100 Longs Gap Road
Carlisle, PAl 7013
(717) 249-7717
Counsel for Personal Representative
C:\LAS\Estates\ 1 0291-2statrpt