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COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
OFFICIAL USE OOL Y
FILE NUMBER
~/-02 0465
COliNTY"'COOE -~ --iiiMiiR--
SOCIAl SECURITY NUMBER
1 7 1 - 2 8 - 1 701
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
D 3. Remainder Return (daIIlofdealhpriorI012.1J.82j
o 5. Federal Estate Tax Retum Required
_ 8. Total Number of Safe Deposn Boxes
o 11.EleclionlotaxunderSec.9113(A)~"hOI
THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
NAME COMPLETE MAILING ADDRESS
Ste hen J. Ho Es 19 S. Hanover Street,
FIRM NAME (If Appl<abIe)
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DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAl)
Finke Martha E.
DATE OF DEATH (MM-DD-Year)
DATE OF BIRTH (MM-llO-Year)
02/1712002 09/28/1936
{IF APPUCABUEj SURVIVING SPOUSE'S NAME (LAST, FIRST. AND MIDDLE INITiAl)
[XII. Original Retum
o 4. Limi1ed Estate
D 6, Decedent Died Testate (AJlachcopyofWll)
o 9. Litigation Proceeds Received
o 2. Supplemental Retum
D 4a. Future Interest Compromise (datB otdealh after 12-12-82)
D 7. DececlentMaintained a Living Trust (AJlach copy ofTrustj
D 10. Spousal Poverty Cred~ (dall!l d death between 12-31-91 arnll-1-9S)
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Suite 101
TELEPHONE NUMBER
7172452698
Carlisle
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Close~ Held Corporation, Partnership or Sole-Proprielorship
4. Mortgages & Noles Receivable (Schedule D)
5. Cash. Bank Deposns & Miscellaneous Personal Property
(Schedule E)
6. Jointly Owned Property (Schedule F)
o Separate Billing Requested
7. Inter-Vivos Transfers & Mocellaneous Non-Probate Property
(Schedule G or L)
8. Total Gross Assets (Iota I Lines 1-7)
9. Funerat Expenses & Adminotralive Costs (Schedule H)
10. Debts of DecedenL Mortgage Liabilities, & Liens (Schedule I)
11. Total Deductions (Iotal Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
13. Chali1able and Govemmental BequestslSec 9113 Trusts for whK:h an _n 10 tax has not been
made (Schedule J)
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(9)
(10)
14. Net Value Subject to Tax (line 12 minus Line 13)
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)
X .D_(15)
4,532_55 X .04.5 (16)
X .12 (17)
X .15 (18)
(19)
16. Amount of Line 14 taxable at r"eal rate
17. Amounl of Line 14 taxable at sibling rate
18. Amount of Line 14 taxable atcollaterai rate
19. Tax Due
20. D
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
> > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < <
(8)
(11)
(12)
(13)
(14)
PA 17013
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OFFI
. SE ONLY
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6$00.35
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1,647.79
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606.72
8,854.86
4,160.53
161.78
4.322.31
4,532.55
4,532.55
203.96
203.96
)ecedent's Com lete Address:
STREET ADDRESS
805 Redwood Drive
aTY
STATE
PA
Carlisle
iax Payments and Credits:
Tax Due (Page 1 Une 19)
Credits/Payments
A. Spoosal Poverty Credit
B. Prior Payments
C. Discount
(1)
Total Credits (A + B + C) (2)
l. InteresVPenalty if applicable
D. Interest
E. Penalty
T otallnteresUPenalty ( D + E ) (3)
:. If Une 2 is greater tl1an Une 1 + Une 3, enter tl1e difference. This is the OVERPAYMENT.
Check box on Page 1 Line 20 to request a refund (4)
J. If Une 1 + Une 3 is greater tl1an Une 2, enter the difference. This is tl1e TAX DUE. (S)
A. Enter the interest on tl1e tax due. (SA)
B. Enter tl1e total of Une 5 + SA. This is the BALANCE DUE. (5B)
Make Check Payable to: REGISTER OF WILLS, AGENT
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ZlP 17013
203.96
203.96
203.96
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN .X" IN THE APPROPRIATE BLOCKS
No
00
00
00
00
1. Did decedent make a transfer and: Yes
a. retain the use or income ofthe property transferred; ........................................................................... 0
b. retain-tl1e right to designate who shall use the property transferred or its income; ........................................ 0
c. retain a reversionary interest; or ...................................................................................................... 0
d. receive tl1e promise for life of either peyments, benefits or care? ............................................................. 0
2. If death occurred after December 12, 1982, did decedent transfer property witl1in one year of death
without receiving adequate consideration?.. .................... .............. ....... ............... ................ ............... ...... 0
3. Did decedent own an 'in trust fo~ or payable upon death bank account or security at his or her deatl1? ................. 0
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ....................................................................................................... 0
1&1
1&1
1&1
:F THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
Jllder penalties of perjury, I declare thall haveexcrnined this retum, including accompanying schedules and statements, and to ltIe best of my knowledge and belief, it is true, cooect
and comple1e.
Jeclaration of prepnr other thiYI the personal repre&entative is based on all infoonation of which prepcrer has ..,y kno.tIIedge.
>IGNA 1 RE F ERSON R SPON LE FOR FILING RETURN
;OORESS
PA 17013
Cor dates of deatl1 on or after Juiy 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or lor tl1e use of the surviving spouse is 3%
:72 P.S. 99116 (a)(1.1) (i)].
Cor dates of death on or after January 1, 1995, tl1e tax rate imposed on tl1e net value of transfers to or for tl1e use of the surviving spouse is 0% [72 P.S. 99116 (a) (1.1)(ii)].
The statute does not exemot 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 oftl1e child is 0% [72 P.S. 99116(a)(1.2)]. .
The tax rate imposed on the nel value of transfers to or for the use of the decedent's lineal beneficiaries is 4.S%, except as noted in 72 P.S. 99116(1.2) [72 P.S. 99116(a)(1)].
"he tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. 99116(a)(1.3)]. A sibling is defined, under Section 9102, as an
,dividual who has at least one parent in common witl1 the decedent, whether by blood or adoption.
'EV""''''.''''',.~.
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COMMONWEAlTH OF PENNSYLVANIA
iNHERIT ANCE TAX RETlRN
REI NT DNT
SCHEDULE B
STOCKS & BONDS
"STATE OF
Finkev. Martha E
All property jointly-owned with right of sUlYivollhip must be disclosed on Schedule F.
FILE NUMBER
02
0465
ITEM
NUMBER
1.
DESCRIPTION
VALUE AT DATE
OF DEATH
750.59
Foot Locker (47 shares)
2.
PP&G (32 shares)
1,523.20
3.
American Express Funds; Federal Income Fund, Inc.
3,612.81
4.
PP&G Industries, Inc. sale of shares
429.95
5.
American Century Services; rollover distribution
223.52
6.
PP&G Dividends
13.76
7
$50.00 savings bond
46.52
TOTAL (Also enter on line 2, Recapitulation) $
(if more space is needed, insert additional sheets of the same size)
6 600.35
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COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIOENT DECEOENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
5T ATE OF FILE NUM~ER
'inkev. Martha E. 02 0465
Include lIle proceeds of litigation and lIle dale lIle proceeds were rece;,ed by lIle eslale. All property joinUy-owned with tile right of sUIVivonhip must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. United American Insurance Company 62.31
2. PA State Treasury Department; Revenue Refund 46.00
3. U.S. Treasury - Tax Refund 924.00
4. 1985 Buick sold to Linda Fickes 103 Hutton Road. 500.00
New Cumberland. PA 17070
5. Automobile Insurance Refund 61.80
6. Adams Electric Refund 23.31
7. Cash 30.37
TOTAL (Also enter on line 5, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
1 647.79
-'~~~"~ '*
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEOENT
SCHEDULE F
JOINTL Y.OWNED PROPERTY
:STATE OF
Finkev Martha E.
If an .sset was made joint within one year of the decedenfs date of death, h must be reported on Schedule G.
FILE NUMBER
02
0465
SURVIVING JOINT TENANT{SI NAME
ADDRESS
RELA TlONSHIP TO DECEDENT
A. Debby Lyon
12 E. Green Street
Shiremanstown, PA 17011
Daughter
3
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JOINTLY-OWNED PROPERTY:
LETTER DATE DESCRPTlON OF PROPERTY lIOF DATE OF DEATH
TEM FOR JOINT MADE Include name offil\ancial instiMioo and b<rik ~ TI\Irrtet or similar identifying number. Attach DATE OF DEATH DEWS VALUE OF
.UMBER TENANT JOINT deed for jointly-Ileld real estate. VALUE OF ASSET INTEREST DECEDENTSINTERES
A. 063093 Checking Accounl# 81905-11 697.24 50. 348.62
Members 1st Federal Credit Union
2. A. 063093 Savings Accoun1#81905-00 491.10 50. 245.55
Members 1st Federal Credit Union
3. A 011000 Savings Accoun1#190176-00 25.10 50. 12.55
Members 1st Federal Credit Union
.
TOTAL (Also enter on line 6, Recapitulation) $ 606.72
T
(If more space is needed, insert additional sheets of the same size)
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COl.tMONWEALTH Of PENNSYLVANIA
INHERITANCE TAX RETURN
RESIOENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF
Finkev Martha E
Debts of decedent must be reported on Schedule I.
FILE NUMBER
02
0465
ITEM
NUMBER OESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1. Fogelsanger - Bricker Funeral Home 2,275.00
3. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissioos
Name of Personal Representative (5) DebbY Lyon 750.00
Social Seo.Jlity Numbe~s) I EIN Number 01 PetSonal Representative(s)
Street Address 12 E. Green Street
City Shiremanstown Slata PA Zip 17011
Yea~sl Commission Paid:
2. Attomey Fees Stephen J. Hogg, Esquire 750.00
3. Family Exemption: (If decedenfs address ~ not the same as c1aimanfs, attach explanation)
Claimant
Street Address
City Slata Zip
Relationship of Claimant to Decedent
4. Probata Fees . 60.00
5. Accountanfs Fees
6. Tax Return Preparer's Fees
7. Advertising: Cumberland Law Journal 75.00
The Sentinel 90.59
B. Short Certificate 3.00
9. Filing Return and Inventory 25.00
10. Filing Accounting (est.) 125.00
11. New Checks 6.94
TOTAL (Also enter on line 9, Recapitulation) $ 4 160.53
(If more space is needed, Insert additional sheets of the same size)
,:*
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SCHEDULE I
COMMONWEALTH OF PENNSYlVANIA DEBTS OF DECEDENT,
INHERITANCE TAX RETURN MORTGAGE LIABILITIES. & LIENS
RESIOENT DECEDENT
iTATE OF FILE NUMBER
inkev. Martha E. - O~ 0465
Include unrelmbursed medical expenses.
ITEM
WMBER DESCRIPTION AMOUNT
1. Personal Taxes 2002 10.00
2. Lancaster Physical Management 100.00
3. Kunkel Surgical Group 51.78
-
TOTAL (Aiso enteron line 10, Recapitulation) $ 161.78
(If more space is needed, insert additional sheets of the same size)
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PETITION WR PROBATE and GRANT OF LETTERS
Estate of Mar t h a ~ Fin key No. 2. , - 02. - L.lfDS
also known as To:
Register of Wills for the
Deceased. County of Cum b e r 1 and in the
Social Security No. I / I - L tj- 1 / U 1 Commonwealth of Pennsylvania
The petition of the undersigned respectfully represents that:
Your petitioner(s), who is/are 18 years of age or older an the execut r i x
in the last will of the above decedent, dated No v e m b e r 2 1
and codicil(s) dated
named
&< 2001
,-
(state relevant circumstances, e.g. renunciation, death of executor, etc.)
Decendent was domiciled at death in Cum b e r 1 and . County, Penpsylvaniah with
h er last fam4-. or principal r~ 805 Redwood Dr 1 ve, Car 1151e, r--A
13 0 /Z..c v '"' CJ F .f' L~
(list street, number and muncipality)
Decendent, then
at
Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted
after execution of the will offered for probate; was not the victim of a killing and was never adjudicated
incompetent:
Decendent 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
situated as follows:
65
years of age, died Fe b r u a r y 1 7
&< 2002
, ,
$ 10,000.00
$
$
$
WHEREFORE, petitioner(s) respectfully rlquest(s) the t?crobate of the last will and codicil(s)
presented herewith and the grant of letters e 5 am e n a r y
theron.
(testamentary; administration c.I.a.; administration d.b.n.c.t.a.)
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OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA } ss
COUNTY OF Cumber land
The petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are
true and correct to the best of the knowledge and belief of petitioner(s) and that as personal represen-
tative(s) of the above decedent petitioner(s) will well and truly. administer the estate according to law.
. AR~O ~
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and
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No. 2J - 02- J-\ lo5'
Estate of
Martha E. Finkey
, Deceased
DECREE OF PROBATE AND GRANT OF LETTERS
AND NOW MAY 14, 2002 ~, in consideration of the petition on
the reverse side hereof, satisfactory proof having been presented before me,
IT IS DECREED that the instrument(s) dated'lB v em be r 2 1, 200 1
Martha E. Finkey
described th~rein be admitted to probate and filed of record as the last wiJI of
and Letters Testamentary
are hereby granted to 0 ebb y L yon
Will Book /I 17
Page 63
FEES
Probate, Letters, Etc, ",',",' $ 40.00
Short Certificates( ),."""" $ 9 . 00
~,€K'tha,pages,. $ 6 00
icp $ 5.00
TOTAL _ $ 60.00
F'\ d 5- 14-2002
1 e cait' '~tty 'on' 5'-' 14=-2'00:2'" , ,. .' ,
stephen J. Hogg, Esq. 36812
ATTORNEY (Sup. Ct. I.D. No.)
19 S. Hanover street, ste. 101,
carllsle,PA 17013
ADDRESS
(717) 245-2698
PHONE
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This is to certifY that the infotmation hete given is' correctly copied 'from an original certificate of death duly filed with me as
Local Registrar. The original certificate will be fowarded to the State Vital Records OffIce for permanent filing,
WARNING: It is illegal to duplicate this copy by photostat or photograph.
No.
2~
Local Registrar
Fee for this certificate, $2.00
p
8167931
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Date
flev2J8l'
COMMONWEALTH OF PENNSYLVANIA. DEPARTMENT OF HEALTH. VITAL RECORDS
CERTIFICATE OF DEATH
HAM[ Of' DECEDENT rf"lII, MIddlto. L_'
.. Martha E. F inkey
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AEGISTRAA'S SIOHATlJRE AND NUIrd8ER
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LAW OFFICES OF
STEPHENJ. HOGG
19 S. HANOVER STREET
SUITE 101
CARLISLE, PA 17013
WILL OF
MARTHA FINKEY
2.1-o2-1-\\P5
I, Martha Finkey, of Cumberland County, Carlisle,
Pennsylvania, declare this to be my last Will and hereby revoke all prior
wills and codicils.
1. I direct that all my just debts and funeral expenses,
grave marker and administrative expenses shall be paid from my
residuary estate as soon as practicable after my death.
2. I direct that all inheritance, estate, transfer,
succession and death taxes of any kind whatsoever which may be
payable by reason of my death shall be paid out of my residuary estate.
3.
I direct that my estate be distributed as follows:
A. I leave all my Woolworth stock to Debby Lyon.
B. I leave all my PPG stock to be divided equally
between Jeffrey S. Thrush and Rebecca T.
Schwartz.
C. I leave the remainder of my estate to be sold
and divided equally between Carol Black,
Debby Lyon and Toni Hockenberry. Should
Carol Black, Debby Lyon or Toni Hockenberry
predecease me, I direct that their share shall
be given to that deceased person's heirs.
4. I appoint Debby Lyon as Executor of this my last Will.
If Debby Lyon should predecease me or cease to act in such capacity, the
Executor shall be Toni Hockenberry.
5. The Executors of this Will shall have the power to
distribute my estate in kind or in cash, or partly in either.
6. I direct that no Executors acting under this Will shall
be required to enter bond in any jurisdiction.
IN WITNESS WHERE~~y, have hereunto
setmyhandlhis ."21 day of ' ,/ ~
,
f</J~
If1RTHA FINK
LAW OFFICES OF
STEPHEN J. HOGG
19 S. HANOVER STREET
SUITE 101
CARLISLE, PA 17013
The preceding instrument consisting of this and one other page was on the day
and date hereof signed, published and declared by Martha Finkey, as and for her
last Will in the presence of us, who at her request, in her presence and in the
presence of each other have subscribed our names as witnesses hereto.
.
[;iJ111fL GNJ
Witness
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Witness
LAW OFFICES OF
STEPHEN J. HOGG
19 S. HANOVER STREET
SUITE 101
CARLISLE, PA 17013
ACKNOWLEDGEMENT
ommonwealth of Pennsylvania
ss
ounty of Cumberland
I, Martha Finkey, the testatrix, whose name is signed to the attached or foregoing
instrument, having been duly qualified according to law, do hereby acknowledge
hat I signed and executed the instrument as my last Will; that I signed it willingly
and as my free and voluntary act for the purposes therein expressed.
'm~~
MARTHA FIN'1Y . (j
Sworn to or affirmed and ac 0 ledged b re me by Martha Finkey, the
testatrix, this 21 day of , 2001.
/~
h NOTARIAL SEAL
~ J"l'EPHEN J.IlOGG, NOTARY PllClI.~<>,ry
~ CARUlll.E BOAO. CUMBERLAND t:lt'.~
, M., COMMISSlOH EXPIRES SEPTEMBER 3, 2005
Commonwealth of Pennsylvania
ss
County of Cumberland
We,D I"a 11C1 CJ Ne / I and DC{ v J VI t7L I) l7l " I c:; ,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 the testatrix
sign and execute the instrument as her last Will; that the testatrix signed willingly
and executed it as her free and voluntary act for the purposes therein expressed;
that each subscribing witness in the hearing and sight of the testatrix signed the Will
as a witness; and that to the best of our knowledge the testatrix was at the time 18
or more years of age, of sound mind and under no constraint or ul)due influence.
o all {L Al'\~i e Do 4./7 Vl#1/WM/J
2! day
NOTARIAL SEAl-
STEPNEN J MOOG !\101"jl,I;y PUBLIC
In' CAFlUSlf ',WJ\. ,~l)~'lelO<I..... . f'(\ PA
COMM~$9:~I)"1 ~,''':g~;'>P,''1~:''''-'..,!-.~,-",.,.^:j;,:-:;~~; .~_ 200S
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CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Name of Decedent: Mar t h a Fin key
Date of Death: Febr uar y 17, 2002
Will No.
Admin. No. 2002-00465
To the Register:
I certify that notice of (beneficial interest) estate administration required by Rule 5.6(a) of the Orphans' Conrt Rules was
served on or mailed to the following beneficiaries of the above-captioned estate on 7 / 1 9 / 0 2
Name
Address
Debby Lyon
12 E. Green street, Shiremanstown, PA 17011
Rebecca Schwartz
7731 Valleyview Avenue, Harrisburg, PA 17105
Carol Jean Black
1364 Mt. Road, Newburg, PA 17240
Toni Hockenberry
102 Curtis Avenue, Newburg, PA 17240
Jeffery Scott Thrush 800 York Road, Lot 240, Dover, PA
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except
17315
Date:
07/19/02
//y
-f ,,' ,J' ,
/t~
{
Signature
Name Stephen J" Hogg, Esquire
Address 1 9 S. H a n v 0 e r S t r e e t. S t e . 1 0 1
0J
:.j
'Carlisle, PA 17013
Telephone ( 7 1 'J!
245-2698
'>',J
[=:;
Capacity: _ Personal Representative
~Counsel for personal representative
"v
INVENTORY
Estate of Martha E. Finkey
No.
02
0465
, Deceased
Date of Death 0211712002
Social Security No. 171-28-1701
also known as
Martha E. Finkey
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. I/We
verify that the statements made in this inventory are true and correct. I/We understand that false statements herein made are subject to the
penalties of 18 Pa. C.S. Section 4904 relating to unsworn falsification to authorities.
Personal Representative:
Name of
Attorney: Stephen J. Hogg, Esquire
I.D. No.: 36812
Debby Lyon
Address: 19 S. Hanover Street, Ste. 101
Carlisle
Telephone: 7172452698
Dated
PA 17013
Description
United American Insurance Company
Value
62.31
PA State Treasury Department; Revenue Refund
46.00
U.S. Treasury - Tax Refund
924.00
1985 Buick sold to Linda Fickes 103 Hutton Road, New Cumberland, PA
17070
500.00
Automobile Insurance Refund
61.80
Adams Electric Refund
23.31
Total
1,647.79
(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
STATUS REPORT UNDER RULE 6.12
VI
0'.....
./
Name of Decedent: Martha Finkev
Date of Death: 2/17/02
Will No.
Admin. No. 21 02-0465
Pursuant to Rule 6. 12 of the Supreme Court Orphans I
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:
3. If the answer to No.1 is Yes, state the following:
a.
account with the Court?
Did the personal representative file a final
Yes X No
b . The separate Orphans' Court No. (if any) for
the personal representative's account is :
c . Did the personal representative state an
account informally to the parties in interest? Yes X No
d . Copies of receipts, releases, joinders and?
approvals of formal or informal accounts may be filed with the. 7",
Clerk of the Orphans' Court and may be attached to this ~e,P~0<:.<' /;:~~/
,., t // ~
Date: 12./111 D3 " ;/
I I
Signature
t h n J. H E uir
Name (Please type or print)
19 S. Hanover Street, Ste. 101
Carlisle PA 17013
Address
(717) 2452698
Tel.No.
Capacity :
Personal Representative
x
Counsel for personal
representative
, .
LAW OFFICES OF
STEPHEN J. HOGG
19 S. HANOVER STREET
SUITE 101
CARLISLE, PA 17013
IN RE:
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
ESTATE OF
MARTHA E.
FINKEY
ORPAHN'S COURT DIVISION
NO. 21 02-0465
FIRST AND FINAL ACCOUNTING
Of the Estate of Martha E. Finkey, Deceased, Late of
Cumberland County, Pennsylvania.
Filed on behalf of DEBBY LYON, Executrix
Date of Death:
Letters Testamentary Granted:
February 17, 2002
May 14, 2002
Letters Advertised:
The Sentinel: OS/23/02, OS/27/02 and 06/06/02
Cumberland Law Journal: OS/24/02,05/31/02,06/7/02
Accounting filed: October 2003
ACCOUNT FINAL AS OF:
, '
LAW OFFICES OF
STEPHEN J. HOGG
19 S. HANOVER STREET
SUITE 101
CARLISLE, PA 17013
IN RE:
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
ESTATE OF
MARTHA E.
FINKEY
ORPHAN'S COURT DIVIDION
NO. 21 02-0465
Purpose of the Account: Debby Lyon, Executrix of this Estate
files this Accounting to acquaint interested parties with the transactions
that have occurred during his execution.
The Account also indicates the proposed distribution of the
estate.
It is important for the Account to be carefully examined.
Requests for additional information or questions or objections can be
discussed with the undersigned Attorney for the Estate.
Stephen J. Hogg, Esquire
19 S. Hanover Street, Suite 101
Carlisle, PA 17013
(717) 245-2698
Attorney for Estate
. .
LAW OFFICES OF
STEPHEN J. HOGG
19 S. HANOVER STREET
SUITE 101
CARLISLE. PA 17013
RECEIPTS OF PRINCIPAL
CASH
Cash
United American Insurance Company
1985 Buick sold to Linda Fickes
103 Hutton Road, New Cumberland, PA 17070
Subtotal
REFUNDS
Automobile Insurance Refund
U.S. Treasury - Tax Refund
PA State Treasury Department; Revenue Refund
Adams Electric Refund
Subtotal
STOCKS & BONDS
Foot Locker
PP&G
American Express Funds
PP&G, sale of shares
American Century Services
PP&G Dividends
$50.00 Savings Bond
Subtotal
$ 30.37
$ 62.31
$ 500.00
$ 592.68
$ 61.80
$ 924.00
$ 46.00
$ 23.31
$1,055.11
$ 750.59
$1,523.20
$3,612.81
$ 429.95
$ 223.52
$ 13.76
$ 46.52
$6,600.35
LAW OFFICES OF
STEPHEN J. HOGG
19 S. HANOVER STREET
SUITE 101
CARLISLE, PA 17013
JOINTLY OWNED PROPERTY
Members 1st Federal Credit Union
Checking Acct#81905-11
50% of total value of $697.24
Jointly owned with Debby Lyon, Daughter
$ 348.62
Members 1st Federal Credit Union
Savings Acct#81905-00
50% of total value of $491.00
Jointly owned with Debby Lyon, Daughter
$ 245.55
Members 1 sl Federal Credit Union
Savings Acct#190176-00
50% of total value of $25.10
Jointly owned with Debby Lyon, Daughter
$ 12.55
Subtotal
$ 606.72
TOTAL GROSS ASSETS
$ 8,854.86
LAW OFFICES OF
STEPHEN J. HOGG
19 S. HANOVER STREET
SUITE 101
CARLISLE, PA 17013
DISBURSEMENTS OF PRINCIPAL
EXPENSES AND DISBURSEMENTS
Personal Taxes 2002
Lancaster Physical Management
Kunkel Surgical Group
Subtotal
ADMINISTRATIVE EXPENSES
Fogelsanger - Bricker Funeral Home
Personal Representative's Commissions
Attorney fees
Probate fees
Advertisement: Cumberland Law Journal
The Sentinel
Short Certificate
Accounting (Est.)
Inventory and Tax Return
New Checks
Inheritance Tax
Inheritance Tax
Subtotal
$ 10.00
$ 100.00
$ 51.78
$ 161.78
$2,275.00
$ 750.00
$ 750.00
$ 60.00
$ 75.00
$ 90.59
$ 3.00
$ 125.00
$ 25.00
$ 6.94
$ 203.96
$ 6.84
$4,371.33
LAW OFFICES OF
STEPHEN J. HOGG
19 S. HANOVER STREET
SUITE 101
CARLISLE. PA 17013
NET TOTAL EXPENSES AND DISBURSEMENTS
LESS INSURANCE DEATH BENEFIT
$4,533.11
$2,275.00
$2,258.11
$8,854.86
$2,258.11
TOTAL EXPENSES AND DISBURSEMENTS
TOTAL GROSS ASSETS
LESS EXPENSES AND DISBURSEMENTS
NET ESTATE AMOUNT FOR DISBURSEMENT
$6,596.75
2
LAW OFFICES OF
STEPHEN J. HOGG
19 S. HANOVER STREET
SUITE 101
CARLISLE, PA 17013
VERIFICATION
I Debby Lyon, do hereby verify that I am the Petitioner herein, and that
the facts set forth in the aforegoing Petition to Settle an Estate are true
to the best of my knowledge, information and belief, upon information
supplied. I understand that false statements herein are subject to the
penalties of 18 Pa. C.SA 94904, relating to unsworn falsifications to
authorities.
Date: IO/,;t!jfJ3
)~~
DE~BY l..; ON
9worp to or aff~~ and subscribed to before me by witnesses,
this ~ day of ~ Q..., 612~ , 2003.
My Commission Expires:
Notarial Seal
Robert Rohr, NOlary Public
Lower Allen Twp., Cumberland County
My Commission Expires Ck:I. 18, 20M
Member, PennSylvania AsSOCialion ot Notaries
LAW OFFICES OF
STEPHEN J. HOGG
19 S. HANOVER STREET
SUITE 101
CARLISLE, PA 17013
CONSENT TO DISTRIBUTION
I, the undersigned party in interest in the Estate of Martha E.
Finkey, aver I have received and read a copy of the attached First and
Final Accounting with a proposed final distribution schedule. I
understand the proposed distribution and have no objection thereto.
Date: loj~r/lJ3
, ~
JJ..Jd
DEBBY ~ON
LAW OFFICES OF
STEPHEN J. HOGG
19 S. HANOVER STREET
SUITE 101
CARLISLE, PA 17013
CONSENT TO DISTRIBUTION
I, the undersigned party in interest in the Estate of Martha E.
Finkey, aver I have received and read a copy of the attached First and
Final Accounting with a proposed final distribution schedule. I
understand the proposed distribution and have no objection thereto.
Date: 1/ ~ '-t .O~
\
.,', .'
LAW OFFICES OF
STEPHEN J. HOGG
19 S. HANOVER STREET
SUITE 101
CARLISLE, PA 17013
-, "I '.
CONSENT TO DISTRIBUTION
I, the undersigned party in interest in the Estate of Martha E.
Finkey, aver 1 have received and read a copy of the attached First and
Final Accounting with a proposed final distribution schedule. I
understand the proposed distribution and have no objection thereto.
Date: ~()\) S ~ d-.oo3,
CowP~ -:bfeulJ
CAROL JEAN BLACK
, .
LAW OFFICES OF
STEPHENJ. HOGG
19 S. HANOVER STREET
SUITE 101
CARLISLE. PA 17013
.." . ..
CONSENT TO DISTRIBUTION
I, the undersigned party in interest in the Estate of Martha E.
Finkey, aver 1 have received and read a copy of the attached First and
Final Accounting with a proposed final distribution schedule. I
understand the proposed distribution and have no objection thereto.
Date: 11- 5.. O}
C\~"&iJ. l1...L
JEFFI!R S TT THRUSH
LAW OFFICES OF
STEPHEN J. HOGG
19 S. HANOVER STREET
SUITE 101
CARLISLE, PA 17013
IN RE:
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
ESTATE OF
MARTHA E.
FINKEY
ORPHAN'S COURT DIVIDION
NO. 21 02-0465
PROPOSED DISTRIBUTION OF $6,596.75
Paragraph 3A of Will:
Foot Locker (Woolworth stock): Debby Lyon
Paragraph 3B of Will:
PP&G stock $1,966.91 Jeffrey S. Thrush
Rebecca T. Schwartz
Total Remainder Estate Value:
$3,879.25
Paragraph 3C of Will:
Carol Black
$1,293.08
$1,293.08
Debby Lyon
Toni Hockenberry $1,293.08
$750.59
$983.45
$983.46
/-'/-6.3- Y
'\, BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
OEPT. 280601
HARRIS8URG, PA 17128-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
*
NOTICE OF INHERITANCE TAX
APPRAISEMENT, AllOWANCE OR DISAllOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
IEV~1547 EX AFP CUl-D5)
08-18-2003
FINKEY
02-17-2002
21 02-0465
CUMBERLAND
101
Allount RUli tted
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
E
MARTHA
:\ S :/0
!\Gl] 26
'0]
STEPHEN J HOGG ESQ
STE 101
19 S HANOVER ST
CARLISLE
\,
PA (t~1U..3
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=is4j-EX--"FP--foFoirNOYicE--OrrNHERiTANCE-Y';inrpPRXiSEMEN:r,--"LrOWAifcE-ei"R"-----------------
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF FINKEY MARTHA E FILE NO. 21 02-0465 ACN 101 DATE 08-18-2003
TAX RETURN WAS: I X) ACCEPTED AS FILED
) CHANGED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate ISchedule A)
2. Stocks and Bonds ISchedule B)
3. Closely Held Stock/Partnership Interest ISchedule C)
4. Mortgages/Notes Receivable ISchedule D)
5. Cash/Bank Deposits/Misc. Personal Property ISchedule E)
6. Jointly Owned Property ISchedule F)
7. Transfers (Schedule G)
8. Total Assets
.00
6,600.35
.00
.00
1,647.79
606.72
.00
(8)
NOTE: To insure proper
credit to your account,
subllit the upper portion
of this forn with your
tax paYllent.
(1)
(2)
(3)
(4)
IS)
(6)
17J
8,854.86
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/Govarnllental Bequests; Non-elected 9113 Trusts (Schedule J)
14. Net Value of Estate Subject to Tax
4,160.53
161.78
Ill)
(12)
(13)
(14)
(9)
(10)
4.32;;> :n
4,532.55
.00
4,532.55
14, 15 and/or 16, 17, 18 and 19 will
returns assessed to date.
NOTE: If an assessment was issued previously, lines
reflect figures that include the total of ALL
ASSESSMENT OF TAX:
15. Allount of line 14 at Spousal rate (15)
16. Anaunt of line 14 taxable at lineal/Class A rate (16)
17. Anount of line 14 at Sibling rete (17)
18. Allount of line 14 texable at Collateral/Class B rate (18)
19. Principal Tax Due
.00
203.96
.00
.00
203.96
. DO X DO =
4,532.55 X 045 =
. DO X 12 =
.oox 15 =
(19)=
TAX CREDITS:
rft....~n. J,,"'<;C.Lr, \~) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID 1-)
07-11 2003 CDo0279o .00 203.96
BALANCE OF UNPAID INTEREST/PENALTY AS OF 07-12-2003 TOTAL TAX CREDIT 203.96
BALANCE OF TAX DUE .00
INTEREST AND PEN. 6.84
TOTAL DUE 6.84
I IF TOTAL DUE IS lESS THAN $1, NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YDU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
. IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADOITIONAl INTEREST.
/"}-6.3 - y/
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
STATEMENT OF ACCOUNT
'*
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRIS8URG. PA 17128-0601
REV-l601 EX AFt' (111-03>
STEPHEN J HOGG ESQ
STE 101
19 S HANOVER ST
CARLISLE PA 17013
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
12-01-2003
FINKEY
02-17-2002
21 02-0465
CUMBERLAND
101
MARTHA
E
Amount Remitted
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment.
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
RE-y=i6o-j-E>C-AFP--coi-:03j-------;;.--iNH-ERIT-ANCE--TAX--ST;lfEHE-NT-O-F-AC-COUN-f--.-;;---------------------
ESTATE OF FINKEY
MARTHA
E FILE NO. 21 02-0465
ACN 101
DATE 12- 0 1- 2003
THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW
IS A SUMMARY OF THE PRINCIPAL TAX DUE. APPLICATION OF ALL PAYMENTS. THE CURRENT BALANCE. AND. IF APPLICABLE.
A PROJECTED INTEREST FIGURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 08-18-2003
P R I N C I PAL TAX DUE: ...__.____.__._.._._................__.._.........................._...........____......................_....._..._..___...._.___._...........
203.96
PAYMENTS (TAX CREDITS):
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
07-11-2003 CD002790 .00 203.96
11-04-2003 CD003196 6.84- 6.84
TOTAL TAX CREDIT 203.96
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
. IF PAID AFTER THIS DATE. SEE REVERSE
SIDE FOR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS LESS THAN tl.
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. )
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 1 7 1 28-0601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
N0. CD 002790
HOGG STEPHEN J ESQUIRE
19 S HANOVER STREET
SUITE 101
CARLISLE, PA 17013
fold
ESTATE INFORMATION: ssN: iii-28-i~oi
FILE NUMBER: 2102-0465
DECEDENT NAME: FINKEY MARTHA
DATE OF PAYMENT: 07/ 1 1 /2003
POSTMARK DATE: 00/00/0000
couNTY: CUMBERLAND
DATE OF DEATH: 02/ 1 7/2002
ACN
ASSESSMENT AMOUNT
CONTROL
NUMBER
101 ~ 5203.96
TOTAL AMOUNT PAID:
REMARKS: DEBBY K LYON C/0
STEPHEN J HOGG ESQUIRE
CHECK#105
SEAL
INITIALS: AC
RECEIVED BY: DONNA M. OTTO
REV-1162 EX(11-96)
5203.96
DEPUTY REGISTER OF WILLS
REGISTER OF WILLS
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
REV-1162 EX111-96)
N0. CD 003196
HOGG STEPHEN J ESQUIRE
19 S HANOVER STREET
SUITE 101
CARLISLE, PA 17013
fold
ESTATE INFORMATION: ssN: 77i-28-~70~
FILE NUMBER: 2102-0465
DECEDENT NAME: FINKEY MARTHA
DATE OF PAYMENT: 1 1 /04/2003
POSTMARK DATE: 1 1 /04/2003
COUNTY: CUMBERLAND
DATE OF DEATH: 02/ 1 7/2002
ACN
ASSESSMENT AMOUNT
CONTROL
NUMBER
101 ~ 56.84
TOTAL AMOUNT PAID:
REMARKS: DEBBY K LYON
C/0 STEPHEN J NOGG ESQUIRE
CHECK# 108
INITIALS: AC
56.84
SEAL RECEIVED BY: DONNA M. OTTO
DEPUTY REGISTER OF WILLS
REGISTER OF WILLS