HomeMy WebLinkAbout07-24-14 .J REV-1500 EX(02-11) 1505610143
PA Department of Revenue OFFICIAL USE ONLY
Pennsylvania
Bureau of Individual Taxes DEPRmMENT OF REVENUE County teas Year Fee Number
PO BOx2SO601 INHERITANCE TAX RETURN 2 1 14 0 0 2 3 4
Harrisburg,PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
02 12 2014 04 28 1921
Decedent's Last Name Suffix Decedent's First Name MI
GALLAS ELISE
(If Applicable)Enter Surviving Spouse's_Information Below
Spouse's Last Name Suffix Spouse's First Name MI
Spouse's Social Security Number
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
® 1. Original Return ❑ 2. Supplemental Return Prior to 12-13-82)
❑ 3.Remainder Return(Date of Death
❑ 4. Limited Estate ❑ 4a,Future Interest Compromise ❑ 5. Federal Estate Tax Return Required
(date of death after 12-12.82)
® $ Decedent Died Testate 0811 Boxes b
l N
t
TOa Number of Sofa De Dec Maintained a Living Trust D
(Attach Copy of W II) ❑ Decedent Maintained Copy of Trust) $, P
❑ 9. Litigation Proceeds Received ❑ 10.Spousal Poverty Credit(Date of Death ❑ 11,Election to tax under Sec.9113(A)
between 12-31-91 and 1-1-95) (Attach Schedule O)
CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
ROBERT MICHAEL WALKER 717 761 1200
REGISTER,SgILLS USEDNLY A
X77 C. rnn
First Line of Address rrn-j-T� r= Cam!CD
3810 MARKET STREET _i na ^?
Second Line of Address
0 C-1-7 .
�u_.
co
�
City or Post Oce TE FILED ,,
Office State ZIP Code
CAMP HILL PA 17011 ca
Correspondent's e-mail address: rmw @rmwalkerlaw.Com
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,-c rrect and comp e. eclaration of preparer other than the personal representative is based on all information of which preparer has any knowledge.
SICNATU ER NRES SIBL OR FILING RETURN CATE
John M. Gallas
ADDRESS
816 Kent Drive, Mech sburg, PA 17050
SIGNATURE OF PREPARER 0 N REP NTATIVE DATE
Robert Michael Walker
ADDRESS
Law Offices of Robert . Walker, LLC
3810 Market Street, Camp Hill, PA 17011
Side 1
L 1505610143 1505610143 J
J 1505610243
REV-1500 EX
Decedent's Social Security Number
Decedents Name; GALLAS, ELISE
RECAPITULATION
1. Real Estate(Schedule A).......................................................................................... 1.
2. Stocks and Bonds(Schedule B)............................................................................... 2. 14 , 891 . 65
3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C).......... 3.
4. Mortgages&Notes Receivable(Schedule D).......................................................... 4.
5. Cash,Bank Deposits&Miscellaneous Personal Property(Schedule E)................ 5. 134 , 304 . 6 7
6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested............. 6.
7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property
(Schedule G) ❑ Separate Billing Requested............. 7.
8. Total Gross Assets(total Lines 1 through 7).......................................................... 8. 149 , 1 9 6 . 3 2
9. Funeral Expenses and Administrative Costs(Schedule H)..................................... 9. 19 , 40 5 . 57
10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1)............................. 10. 1 0 , 14 0 . 7 1
11. Total Deductions(total Lines 9 and 10).................................................................. t1. 2 9 , 54 6 . 2 8
12 Net Value of Estate(Line 8 minus Line 11)............................................................. 12. 119 , 650 . 04
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which
an election to tax has not been made(Schedule J)................................................. 13.
14. Net Value Subject to Tax(Line 12 minus Line 13)................................................. 14. 119 , 6 5 0 . 04
TAX COMPUTATION-SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate,or
transfers under Sec.9116
(a)(1.2)X.00 0 . 00 15.
16. Amount of Line 14 taxable
at lineal rate X .045 119 , 650 . 04 16. 5 , 384 . 25
17. Amount of Line 14 taxable
at sibling rate X .12 0 . 00 17.
18. Amount of Line 14 taxable
at collateral rate X .15 0 . 00 18.
19. TAX DUE................................................................................................................... 19. 5 , 384 . 2 5
20, FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT.
Side 2
1505610243 1505610243 J
REV-1500 EX Page 3 File Number 21 - 14 - 00234
Decedent's Complete Address:
DECEDENT'S NAME
Gallas, Elise
STREET ADDRESS i
2100 Bent Creek Blvd.
GTY STATE ZIP
Mechanicsburg PA 17050
Tax Payments and Credits:
1. Tax Due(Page 2,Line 19) (1) 5,364.25
2. Credits/Payments
A. Prior Payments 5,200.00
B. Discount 269.21
Total Credits(A +B) (2) 5,469.21
3. Interest
(3) 0.00
4, If Line 2 is greater than Line 1+Line 3,enter the difference. This is the OVERPAYMENT. (4) 64.96
Check box on Page 2,Line 20 to request a refund
5. If Line 1 +Line 3 is greater than Line 2,enter the difference. This is the TAX DUE. (5)
Make Check Payable to: REGISTER OF WILLS, AGENT.
-d7 . - biA Yt
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a, retain the use or income of the property transferred:.................................................................................. x
b. retain the right to designate who shall use the property transferred or its income;.,............
c, retain a reversionary interest;or.,,,.........__................ ....... ...............t........... x
d, receive the promise for life of either payments,benefits or care?.............................................................. x
2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death without
receiving adequate consideration?....................................................................................................................... ❑ 0
3. Did decedent own an in trust for' or payable upon death bank account or security at his or her death?......... [1 EXI
4. Did decedent own an individual retirement account,annuity,or other non-probate property which
contains a beneficiary designation?.............................................___.................................-...............
................ u 0
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
al! i ' =M, 'rrk4
For dates of death on or after July 1, 1994 and before Jan. 1,1995,the tax rate imposed on the net value of transfers to or for the use of the surviving
spouse is 3 percent[72 P.S.§9116(a)(1.1)(i)).
For dates of death on or after January i,1995,the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent
[72 P.S.§9116(a)(1.1) it)). 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 21 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 percent[72 P.S.§9116(a)(1.2)). -
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5 percent,except as noted in
[72 P.S.§9116(a)(1)).
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12 percent[72 P.S.59116{a){1.311. A -
sibling is defined under Section 9102,as an individual who has at least one parent in common with the decedent,wfiether by blood or adoption.
REV-1603 EX.(6-88)
zw
SCHEDULE B
COMMONWEP OF PENNSYLVANIA STOCKS & BONDS
INHERILWCETA AH URN
RESIDENTDECEDENT
ESTATE OF Gallas, Elise FILE NUMBER
21 - 14 -00234
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER DESCRIPTION UNIT VALUE VALUE AT DATE OF
DEATH
1 Wells Fargo Advisors Mutual Funds 2,566.13
2 Savings Bonds 12,325.52
TOTAL(Also enter on line 2, Recapitulation) 14,891.65
TT pennsylvania SCHEDULE E
DEPARTMENT OF REVENUE CASH
INHERITANCE TAX RETURN , BANK DEPOSITS AND MISC.
RESIDENT DECEDENT PERSONAL PROPERTY
ESTATE OF Gallas, Elise FILE NUMBER
21 - 14-00234
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 VALUE AT DATE OF
NUMBER DESCRIPTION DEATH
1 M&T Bank Checking 97248029 128,132.35
One M&T Plaza, Buffalo, NY
2 M&T Bank Checking 9857139258 1,130.00
One M&T Plaza, Buffalo, NY
3 M&T Bank Savings 15004215200011 500.20
One M&T Plaza, Buffalo, NY
4 Patriot Federal Credit Union Savings 408400 254.88
P.O. Box 778, Chambersburg, PA
5 Hummel Figurines and Miscellaneous Collectibles 1,170.00
(See Attached Appraisal)
6 2013 Federal Income Tax Refund 689.00
7 German Government Death benefit Payment 639.29
8 BlueCross BlueShield Refund 0.58
9 Erie Insurance Prorated Cancellation Refund 14.00
10 Medicare Refund 1.29
11 Assisted Living Fees Refund 1,754.00
12 American Water Company Refund 19.08
TOTAL(Also enter on Line 5,Recapitulation) 134,364.67
REV-1611 EX.(10-09)
r7 pennsylvania SCHEDULEH
Li DEPARTMENT OF REVENUE � CN�L'�ICCC�A�rr�
INHERITANCE ED RETURN �'�r.11rO1ZSIfNi�COSTS
RESIDENT DECEDENT 1 fW
ESTATE OF Gallas, Elise FILE NUMBER
21
- 14 -00234
Decedent's debts must be reported on Schedule I.
ITEM
NUMBER FUNERAL EXPENSES: DESCRIPTION AMOUNT_
A. 1 Burial and Funeral Services 12,532.07
2 Church Luncheon 300.00
3 Cemetary Expense 720.00
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative(s)
Street Address
City State Zip
Year(s)Commission Paid
2. Attorney's Fees Law Offices of Robert M. Walker, LLC 5,250.00
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 to Decedent
4. Probate Fees Grant of Letters-Cumberland Co. Prothonotary 413.50
Personal Property Appraisal-Cordier Auctions 190.00
5. Accountant's Fees
6. Tax Return Preparer's Fees
7, Other Administrative Costs
1
TOTAL(Also enter on line 9, Recapitulation) 19,405.57
pennsylvania SCHEDULE I
DEPARTMENT OF REVENUE DEBTS OF DECEDENT
INHERITANCE TAX RETURN , MORTGAGE
RESIDENT DECEDENT LIABILITIES & LIENS
ESTATE OF Gallas, Elise FILE NUMBER
�21 - 14-00234
Report debts incurred by the decedent prior to death that remained unpaid at the date of death,including unreimbursed medical expenses.
ITEM
NUMBER DESCRIPTION AMOUNT
1 Due to John M. Gallas-Reimbursement for Payment of Assisted Living Expenses,2013 condo 4,305.24
sale expenses and Rehabilitation Hospital Services
2 Due to.lames R. Gallas-Reimbursement for Assisted Living Expenses 3,200.00
3 Due to Randy W. Gallas-Reimbursement for Assisted Living Expenses 2,600.00
4 Due to Alert Pharmacy Services 35.47
TOTAL(Also enter on Line 10,Recapitulation) 10,140,71
REV 4613 EX.(01-10)
� pennsylvania
e DEPARTMENT OF REVENUE SCHEDULE J
INHERITANCE TAX RETURN BENEFICIARIES
RESIDENT DECEDENT
ESTATE OF Gallas, Elise FILE NUMBER
21 - 14 -00234
NAME AND ADDRESS OF PERSONS RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE
NUMBER ) DECEDENT (Wards) ($$$)
RECEIVING PROPERTY __ oo NOt uat Tmntec(:}
I, TAXABLE DISTRIBUTIONS[include outright spousal ,
distributions,and transfers
under Sec.9118(a)(1.2))
1 John M. Gallas Son 114 of Net Estate
816 Kent Drive
Mechanicsburg PA 17050
2 Randy W. Gallas Son 114 of Net Estate
3767 Meadow Court Drive
I Dayton OH 45431
3 James R. Gallas Son 1/4 of Net Estate
1213 Romney Way
Pasadena CA 91105
i
Enter dollar amounts for distributions shown above on lines 15 through 18 on Rev 1500 cover sheet,as appropriate.
II. NON-TAXABLE DISTRIBUTIONS:
A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN
I
I
Ij
B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART 11-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 0.00
REV-1613 EX.(01.10)
pennsylvania
DEPARTMENT OF REVENUE SCHEDULE J
INHERITANCE TAX RETURN BENEFICIARIES continued
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Gallas, Elise
21 - 14-00234
NAME AND ADDRESS OF PERSONS RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE
NUMBER ( ) DECEDENT (Words) ($$$)
RECEIVING PROPERTY Do Not LI6ITNet88(H)
I, TAXABLE DISTRIBUTIONS[include outright s ousal
distributions,and Transfers
under Sec.9116(a)(1.2)]
4 Thomas J. Gallas Son 1/4 of Net Estate
109 Chickadee Lane
Sauk City WI 53583
5 Amanda L. Peters Granddaughter 2,000.00
210 Fox Drive
Mechanicsburg PA 17050
6 Tricia N. Gallas Granddaughter 2,000.00
816 Kent Drive
Mechanicsburg PA 17050
7 Tina Stonecypher Granddaughter 2,000.00
1461 Champions Way
Xenia OH 45385
8 Jenna Hubbs Granddaughter 2,000.00
312 Michigan Avenue
Manitou Springs CO 80829
9 Melissa Gallas Granddaughter 2,000.00
5019 Hibbs Drive
Columbus OH 43220
Page 2 of Schedule J
ATTACHMENTS
• Will
• Collectibles Appraisa!
• Wells Fargo Mutual Funds Statement
• M&T Bank Account Ending 8029 Statement
• M&T Bank Account Ending 9258 Statement
• M&T Bank Account Ending 0011 Statement
• Patriot FCU Closing Balance Documentation
• German Death Benefit Payments ($318.85 & $320.44)
• Highmark Refund Documentation
• Erie Refund Documentation
• Medicare Refund Documentation
• Assisted Living Facility Refund Documentation
• American Water Refund Documentation
I, ELISE GALLAS, of East Pennsboro Township, Cumberland County, Pennsylvania,
'I �
being of sound mind and memory declare this to be my Last Will and Testament and revoke any
will or codicil previously made by me.
t
i
ITEM 1: I direct that all my just debts and funeral expenses, including my gravemarker
�i I
i and all expenses of my last illness, shall be paid from my residuary estate as soon as practicable
i after my decease as a part of the administration of my estate.
4
ITEM 11: I give, devise and bequeath to each of my granddaughters(excluding any step-
granddaughters) living on the thirty-first day following my death, the full sum of Two Thousand
I! i
,i and 001100 ($2,000.00)Dollars.
i
ITEM III: I give, devise and bequeath the Coo-Coo clock to my son, THOMAS J. j
GALLAS,his heirs and assigns.
I
ITEM IV: I give, devise and bequeath the oak mantle clank to my son, JOHN M. j
GALLAS, his heirs and assigns, t
i
i I
(7evJ sir_ehc
ITEM V: I give, devise and bequeath the Waltham mantle clock and the chrome US. Air
Force replica to my son, RANDY W. GALLAS, his heirs and assigns.
ITEM VI: I give, devise and bequeath the three antique toys which belonged to my
husband as follows: the tractor to my son, THOMAS J. GALLAS; the small car to my son,
RANDY W. GALLAS; and the larger car to JOHN M. GALLAS, their heirs and assigns_
ITEM VII: I give, devise and bequeath the family Bible and the cedar chest to my son,
1 I �
JAMES R. GALLAS, his heirs and assigns.
i
ITEM VIII: I give, devise and bequeath the collection of Hummel figurines as follows:
i to my son, JOHN M. GALLAS, his heirs and assigns, the mailbox and boy with the sled, the boy
I
and girl waiving with hankies, the boy in the tree limb, the little boy blowing a horn, and the
ii
sitting angel with a music book; to my son, THOMAS J. GALLAS, his heirs and assigns, the
boy sitting on a fence, the girl sitting on a fence, the two girls with a basket with a bottle,the two
I
boys, and the sitting angel blowing a horn;to my son, JAMES R. GALLAS, his heirs and
?, assigns, the boy and girl with a basket with a bottle, two girls kissing, the mailman, the girl with I
�. I
i
folded hands and flowers, and the little girl sitting with an accordion; to my son, RANDY W.
I
GALLAS, his heirs and assigns, the boy with mittens, two deer in a tree, the girl on the fence, the I
11 i
girl with a basket holding flowers, and the sitting angel blowing a horn. j
Ili
ITEM IX: I give, devise and bequeath my American flag to my son, JOHN M.
I
GALLAS, his heirs and assigns,
i
s i
I
ITEM X: I give, devise and bequeath to my sons any items of personal property, other
than those specifically set forth and bequeathed otherwise, as each shall choose to be valued by a
i
method deemed appropriate by my hereinafter named Executor using sound business judgment.
2
I
ITEM X1 I give, devise and bequeath all of the rest, residue, and remainder of my estate
of every nature and wheresoever situate to my issue per stirpes, living on the thirty-first day
following my death.
I I
ITEM XII: I direct that all taxes that may be assessed in consequence of my death, of
i
whatever nature and by whatever jurisdiction imposed, shall be paid from my residuary estate as
part of the expenses of the administration of my estate.
I '
ITEM XHI: I appoint JOHN M. GALLAS Executor of this my Last Will and
Testament. Should he fail to qualify or cease to act as Executor, I appoint JAMES R. GALLAS
ii
Executor of this my Last Will and Testament.
I
n I
�! I
I
ITEM XIV: I direct that my Executors or their successors shall not be required to give
bond for the faithful performance of their duties in any jurisdiction.
I
IN WITNESS WHEREOF, I hereunto set my hand and seal to this my Last Will and
Testament, written on Three (3) sheets of paper, dated this 7�t day of 7LTLY, 1997. j
I I
(: at 19a 0) (SEAL)
ELISE GALLAS
ii II
The preceding instrument, consisting of this and Two (2) other typewritten pages, each
identified by the signature of the testatrix, ELISE GALLAS, was on the day and date thereof
signed, published and declared by ELISE GALLAS, the testatrix herein named, 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.
I
residing at �,'�•".,�..-�;`;�,,{,� � 'j�
�Aj c `L� residing at
3
COMMONWEALTH OF PENNSYLVANIA
SS
COUNTY OF CUMBERLAND
I
We, ELISE GALLAS, the testatrix in, and the undersigned witnesses to, the will, the
attached or foregoing instrument, who have signed the instrument, having been qualified
according to law do depose and say:
I
I
(a) that I, the testatrix, do hereby acknowledge that I signed the instrument as
my will, that I signed it willingly and as my free and voluntary act for the purposes
therein expressed; and I
�I
(b) that we, the witnesses, were present and saw the testatrix sign and execute
the instrument as her will, that she signed it willingly and executed it as her free
and voluntary act for the purposes therein expressed; that each of us in the hearing
j and sight of the testatrix signed the will as a witness and that to the best of our '
knowledge the testatrix was at that time 18 or more years of age, of sound mind
and under no constraint or undue influence,
i
i�
j ELISE GALLAS
Witness
i
•I I
it c C r
�i
Witness
it
i
j! Subscribed to and subscribed or
affirmed and acknowledged before me j
by ELISE GALLAS, the testatrix
and the witnesses whose names are signed above j
w,
this day of JULY, 1997.
t;
Notary Public
Notarial seal
sally J.Winder,Notary Publlo
���opens urg Twp.,Cumberland County
I
CORDIER ANTIQUES
�
AUCTIONS FIREARMS
ESTATES
& appraisals REAL ESTATE
I
I
Appraisal
Report
I
I
John Gallis
816 Kent Drive
Mechanicsburg, Pennsylvania 17050
(717) 732-4537
Prepared by:
David J. Cordier
Ellen E. Miller
Cordier Auctions & Appraisals
1500 Paxton Street
Harrisburg, Pennsylvania 17104
Phone: (717) 731-8662
'
Fax: (717) 731-9830
I
Table of Contents
Title Page I
Table of Contents 2
' Summary 3
Analysis q
Conditions of Appraisal 5
ICertification 5
Purpose of Report 6
Method of Valuation 6
' Definition of Value 6
Basis of Appraisal 6
I Description 6
Appraiser Qualifications 7
Value Listings Appendix A
I
I
I
I
I
I
I
Page: 2 of 10
Summary
' On April 15, 2014, at the request of John Gallis, I personally inspected the assets of John Gallis,
816 Kent Drive, Mechanicsburg, Pennsylvania.
' Value
Fair Market Value
The Fair Market Value for the property in total is:
$1,170.00
This is not the appraisal report. The appraisal report must be read in its entirety.
1
1
1
Page: 3 of 10
Conditions of Appraisal
The value stated in this Appraisal Report is based on the best judgment of the appraiser given the
facts and conditions available at the date of the valuation.
The use of the report is limited to the purpose of determining the value of personal property for
Equitable Distribution purposes.
Any additional research or testimony required by the client or the court will be billed at the current
rates.
Disclosure of the contents of the report is governed by the Standards and Practices of the Certified
Appraisers Guild of the America.
Certification of Report
No prohibited fee was accessed for this report.
David J. Cordier and Ellen E. Miller of Cordier Auctions& Appraisals have successfully completed
the personal property appraisal certification program with the Certified Appraisers Guild of America
and are members in good standing. This report was prepared in accordance with the uniform
Standards of Professional Appraisal Practice and with the Standards and Practices of the Certified
Appraisers Guild of America which has review authority of this report.
David J. Cordier and/or Ellen E. Miller have personally examined the subject property. The
statements of fact contained in this report are true and correct to the best knowledge and belief of the
appraiser.
y: David J. Cordier, A.G.A. By: Ellen E. Miller, C.A.
Cordier Auctions&Appraisals Cordier Auctions& Appraisals
I
Page: 5 of 10
' Purpose of the Report
' The purpose of this report is to determine the value for Equitable Distribution purposes for John
Gallis, Mechanicsburg, Pennsylvania.
' Method of Valuation
The method of valuation used for this appraisal is the Fair Market Value.
' Definition of Value
' Fair Market Value
' Under the United States Treasury regulation 1.170-1 c Fair Market value is defined as:
The price at which the property would change hands between a willing buyer and a willing seller,
' neither being under compulsion to buy or compulsion to sell and both having reasonable
knowledge.
' Basis of Appraisal
Valuation Date
The date of valuation for determining the value estimation is May 2, 2014.
' Date Appraisal Conducted
' This appraisal was conducted on April 15, 2014.
Limitations of Property
There were no limitations on use or disposition of this property.
1 Description
An itemized list with descriptions is in Appendix A.
I
I
I
Page: 6 of 10
I
' CORDIER AUCTIONS & APPRAISALS
Cordier Auctions& Appraisals was established in 1984. The company specializes in appraisals of antiques,
fine art and personal property, estate liquidations and the auction and sale of fine antiques, art and real estate.
Cordier Auctions&Appraisals maintains memberships in the Certified Appraisers Guild of America,the
' Antiques and Collectibles Dealers Association, Inc., the Antique Dealers Association of Pennsylvania,the
Pennsylvania Auctioneers Association and the National Auctioneers Association.
i Cordier Auctions& Appraisals has conducted appraisal clinics for such organizations as the Harrisburg Area
t Community College's Older American Days,the Questers, Rohrer Bus Antiquing Road Show Tour,
Millersburg Historical Society, Friends of Fort Hunter, West Shore Country Club and the Friends of the
Pennsylvania State Museum.
Cordier Auctions& Appraisals is an underwriter for the Antiques Road Show on WITF Public Television.
1 DAVID J CORDIER C.A.G.A. CERTIFIED APPRAISER
David J.Cordier is co-owner of Cordier Auctions& Appraisals located in Harrisburg, Pennsylvania. Mr.
Cordier has been an antiques and jewelry dealer since 1980 and an appraiser since 1990.
David Cordier of Cordier Auctions&Appraisals has successfully completed the personal property appraisal
certification program with the Certified Appraisers Guild of America.
Mr.Cordier is a graduate of Winterthur Museum's Winter Institute,a graduate level program in American
Decorative Arts. David Cordier has attended classes in the fine and decorative arts at George Washington
University, Washington D.C. and the appraisal studies program at New York University,New York. Mr.
Cordier studied the arts and decorative arts in Pennsylvania at Penn State University and holds a Master's
i degree in Business Administration from Penn State Capital Campus.
Mr.Cordier is a writer for the Harrisburg Patriot News reporting on antiques and related events in central
Pennsylvania. He also wrote a bi-weekly feature column "Eye on Antiques"for the Sunday Patriot News
from 2001 to 2006.
ELLEN E.MILLER C A.G.A. CERTIFIED APPRAISER
Ellen E. Miller joined Cordier Auctions& Appraisals in 2000. Ms.Miller holds a Bachelor's degree in
Marketing from Shippensburg University and a Master's degree in Business Administration from Temple
University.
Since joining Cordier Auctions& Appraisals, Ms. Miller has been the Director of Internet Sales,conducting
research and documentation of inventory, maintaining client relationships and managing an international
customer base. She has been responsible for the sale of several large collections via Internet auction
including classic automobiles, antique toys, sports memorabilia and autographs.
Ms. Miller has successfully completed the personal property appraisal certification program with the Certified
Appraisers Guild of America.
Prior to joining Cordier Auctions & Appraisals, Ms. Miller worked in the printing industry in sales and
administration.
Page: 7 of 10
Appendix A
' Fair Market Value
1. $40.00 Hummel Figurine
' Going to Grandma's 52/0. TMK-6 mark. Factory second (for
employees). 4-7/8".
' 2. $10.00 Hummel Figurine
Max and Moritz 123. TMK-6 mark. 5-1/2".
' 3. $40.00 2 Hummel Figurines
Wayside Harmony 111/1 and Just Resting 112/1. TMK-6 mark. 5-1/4".
' 4. $20.00 2 Hummel Figurines
Angel with Horn from the Angel Trio 238/C. TMK-7 mark. Includes
one factory second (for employees). 2-1/8".
' 5. $30.00 Hummel Figurine
To Market 49/1. TMK-6 mark. 6-1/2".
I6. $15.00 Hummel Figurine
Telling Her Secret 196/0. TMK-7 mark. Factory second (for
employees). 5-1/2".
I 7. $25.00 Hummel Figurine
For Mother 257. TMK-6 mark. 5-1/4".
I 8. $30.00 Hummel Figurine
Postman 119/0. TMK-6 mark. Factory second (for employees). 5-1/2".
9. $5.00 Hummel Figure
Angel with Accordion from the Angel Trio 238/13. TMK-6 mark.
Factory second (for employees).
I 2-1/2". With repaired wings.
10. $50.00 Hummel Figurine
Letter to Santa Claus 340. TMK-5 mark. Factory second (for
employees). 7-1/8".
I
IL $40.00 Hummel Figurine
Auf Wiedersehen 153/1. TMK-6 mark. 6-1/2".
I 12. $50.00 Hummel Figurine
Apple Tree Boy 142/1. TMK-7 mark. 6".
I 13. $10.00 Hummel Figurine
Page: 8 of 10
IBoy with Horse 239/0. TMK-7 mark. 3-1/2".
14. $20.00 Hummel Figurine
' Song of Praise 454. TMK-7 mark. Factory second (for employees). 3".
15. $30.00 Hummel Figurine
IUnidentified. TMK-7 mark. Factory second (for employees). 5-1/2".
With missing pole.
I16. $100.00 Hummel Figurine
Forest Shrine 183. TMK-6 mark. 9".
17. $25.00 Hummel Figurine
Autumn Harvest 355. TMK-6 mark. 5".
I 18. $25.00 Hummel Figurine
Just Resting 112/3/0. TMK-6 mark. 4".
' 19. $75.00 Cast Iron Race Car Toy
Red paint. Cast iron wheels. 8-3/4"x 4-1/4" high. Wear to paint.
I20. $50.00 Cast Iron Tractor Toy
By Hubley. Silver with red wheels. 5-3/4"x 4-1/8" high. Wear to paint.
' 21. $50.00 Cast Iron Race Car Toy
By A.C. Williams. Red paint. Stamped steel wheels. 5-1/4"x 2-1/2"
Ihigh. Wear to paint.
' 22. $20.00 Cuckoo Clock
Marked "Germany" to dial. Carved with leaves and bird. 17" long.
' 23. $30.00 Deco German Oak Shelf Clock
Marked "Fernkaufstatte." Oak dial with enameled and gold numbers.
Time and strike. 22-3/4"x 9".
' 24. $30.00 Waltham Camelback Shelf Clock
Marked "Waltham 31 day chime Korea". 19-3/4"x 9-1/2".
i25. $20.00 Holy Bible
John Murphy Co. Publishers 1914. Black embossed leatherette cover.
' All edges red. Pages clean. Housed in original box. 9-1/2"x6-1/2".
26. $30.00 Folded Flag
IFather's flag from casket. Includes four shotgun bullet shells and housed
in fitted plastic bag.
I 27. $300.00 Blanket Chest
Page: 9 of 10
i
4
x 9
4 � i
y
ya l
d
' nn
r
G:
. 'tviJP I'
IaM
.ice
`^y.
+ h
'tW
lie=11 e
C Gh
n mn cnno
.................................
C) ((p
v
N
.ZC7 O C N 3
. .... .. ....... .................
. ... ... ...........
Z c n f
.....................
...................... .
.... ................
D
y
I
m =
1
N N �
o W UIN0000 W .T7
DF. -,
.... _.._ I_ .d N000 OOGO O
D 3 =n w arn0000w O
cnn D
v LL N d m
A N
m o
m
� m
c m n°
VAOOOOA m
v0000OND
' w VO�0000 W .Z1
V/
< D -
D
C
m
N m 0N W r <
6e i� ooin zC
w rnoo ° N Dm m
nm >r-
(-)(1) 3N
e vwi o° °o vOi o Z> AD
< Cr
Z' D�
D 5 T i-(n
C co mm NQ0
m AA
w � n wcc C
N N Z C A C
m ,Tl 0
W tD OO J mm N� y
O
W a
o rn o o w
� 000co
a W O O N o
D
z
z y
z m
C) D m
m 0 o \
v u n m
si � 000 mo
I;o �^
97248029+t E8.
FREE CHECKING ' F11-MAR.10,2014 �f 1 OF 1
00 0 06822N NM 017
r GY. av a r�
ELISE GALLAS
JOHN GALLAS
816 KENT OR
MECHANICSBURG PA 17050
INTEREST EARNED FOR STATEMENT PERIOD 0.00 KIND STREET OFFICE
BEGINNING DEPOSITS R OTHER CURB NT ENDI
BALANCE OTHER ADDITIONS CHECKS PAID SUBTRACTIONS INTEREST PD BALANCE
NO. AMOUNT N0. AMOUNT N0. AMOUNT
128,132.35 @ 0.00 0 0.00 0 0.00 0.00 128,132.35
DATE TRANSACTION DESCRIPTION B OTHER iDDITIONSI SUBTRACTIONS I BALANCE
02-11-14 BEGINNING BALANCE 0128,132.35
FNDTNG RAI 3N[F crow lZ9 zc
7
9SS7139258f FREE CHECKING FE8.08-MAR.07,2014 I OF I
00 0 06121" MM 017
ELIZABETH GALLAS
JOHN M GALLAS, LEGAL CUSTODIAN
816 KENT DR
MECHANICSBURG PA 17050
INTEREST EARNED FOR STATEMENT PERIOD 0.00 SU MEROALE PLAZA
BEGINNING DEPOSIT 5 0 H R CUR NT ENDI
BALANCE OTHER ADDITIONS CHECKS PAID SUBTRACTIONS INTEREST PD BALANC
N0. I AMOlR17 N0, AMOUNT NO. AMOUNT
1,130.00 1 ,130.00 0 0.00 0 0,08 1 0.00 2,260.00
DATE _ TRANSACTION DESCRIPTION S-OTHERyADDITIONS �SUBTRACTZONSM1 BALANCE
02-06-14 BEGINNING BALANCE 01,130.00
02-28-14 US TREASURY 310 XXVA SEMEF 1,130.00 2,260.00
N
6
D
n
r �
C .
ACCOUNT NO. ACCOUNT TYPE STATEMENT PERIOD PAGE
004215200011 RELATIONSHIP SAVINGS JAN.04-APR,03,2014 1 OF 1
00 0 06121H NM 017
000004908 F IDS 1549DO1704031404 02 011000 14201
ELISE GALLAS
JOHN GALLAS
816 KENT DR
MECHANICSBURG PA 17050
INTEREST EARNED FOR STATEMENT PERIOD 0.02 SUNMEROALE PLAZA
INTEREST PAID YEAR TO DATE 0.03
ACCOUNT SUMMARY
BEGINNING - DE, . .'TS 6 _. ; .. - WITHDRAWALS A OTHER-- . . . CURRENT . - .. ENDING - -:
BALANCE. : OTHER ADDITIONS.. sus TRAC IONS INTEREST'PAID BALANCE .
NO. AMOUNT I NO. I AMOUNT
500.16 0 0.00 1 11 580.20 0.02 0.00
ACCOUNT ACTIVITY
POS "—r. DEMSITS,lMTEREST N/DRAMALS'& OTHER DAILY
: DATE .'TRANSACTION:DESCRIPTION - &.OTHER-,ADDITIONS SUBTRACTIONS. - .BALANCE- ..
B 01-04-14 BEGINNING BALANCE $500.18
A
8 02-03.14 INTEREST PAYMENT 0.01 500.19
3 03-19-14 INTEREST PAYMENT 0.01
S 03-19-14 CLOSEOUT 500.20 0.00
N
W ENDING BALANCE $0.00
a ANNUAL PERCENTAGE YIELD EARNED = 0.01 7,
aDO YOU KNOW SOMEONE WHO COULD USE ADDITIONAL MONEY DURING RETIREMENT? WITH
R M&T'S REVERSE MORTGAGE, HOMEOWNERS OVER 62 HAVE THE ABILITY TO CONVERT A PORTION
OF THEIR NONE EQUITY INTO MONEY THAT IS TYPICALLY NOT TAXED.* FUNDS CAN BE USED
FOR ALMOST ANYTHING AND THERE ARE NO MONTHLY LOAN PAYMENTS. TO LEARN MORE, STOP
BY AN MST BRANCH, CALL 1-866-2S3-0712 OR WATCH OUR VIDEO AT
MTB.CON/REVERSEVIDEO. *CONSULT YOUR TAX ADVISOR TO DISCUSS YOUR INDIVIDUAL TAX
SITUATION. AVAILABLE IN DE, DC, NO, NJ, NY, PA AND VA. MST IS AN EQUAL HOUSING
LENDER 2014 MST BANK. MEMBER FDIC. MNLSR 361076
t00H(6/121
ot
Fe.a
FEDERAL CREDIT UNION
60.799712313 01 0000541445
- =
P.O. BOX 778 ';DATE
CHAMBERSBURG, PA 17201-0778 04/16/14 254.88 -
(7 17) 263-4444
PAY
*" Two Hundred Fifty-Four and 88/100 DOLLARS **
CASHIER'S CHECK =
VOID AFTER 180 DAYS
ESTATE OF ELISE GALLAS
TO THE
ORDER
OF ���I,C1,lil.
A, horned 9ignaure
Il' S4144S11' 1: 2313799791: 770019L0000511'
s;
DST 00098372
� a
#
c :«_ \
_ — 2
r , :mom y
/
/ c: k {{\(
' > 0)
, ¢ A ; $ t () ƒ
z § % 91
_9 Cl) [
^
co ;u
a Ln
\
(
. . z
M3
03 ' °f
} � ~�
§ x
{
� \ � \ � \
� � ($ m ?
` }/ 99 q
OD co
) { §
�A m
DST 00098372
! z
�§,
o . M
_
e :tea
§_ . % I00 \ \\/ /
.22 & / _
\ ' = m
\\ / \ / /
2 § ¥
m %
\ > \
� 2
\
e \ . .
o :
M3
)
\ ,
\ƒ \ k
k
0
mn
0
x
N
m
Y
^ M
s" z * $
D * s
co
m u
� w
gy= p CO z
w
0. xT o u a l
$ ° c co O
N= _ um
Eau
M
J
N
J Q c.0
o p 0 ° cc
y v
N%T >
Go p
h o * ON
* r-r M
* rT o Lrl
� � v
.rao O
00 N.+ O
J * 000 O
D J * vNN
a Lnino rn
U .y pti
Q Ccoo
•, w c
W
p
z Z n
' - z V am
O
r U 0 •Q Ln
O d LD
0 0 Q
U)
C
W K Cw ti
m O •°
s W m 5 S.
N
��
r N `° o a
w A • >
u ♦ a
THIS PARER INCLUDES A WATERMARK WITH VISIBLE FIBERS,
00 ;@
4 M
N
° N ygg
�8&
'• CD W N
° m c 7
U r`o N
"E 2 _c
UZ e W W
U
_ N
t�0
N Ny. U O
o5:m tt O
spec T .N
0 M Ln
P Lf7
0 N cA
Ir
Q.
F'W I
- QO
W" Er
W H f1J
a m
CL
�> t g ED
z N
z a Zs ^�
..O.:a U
O c.0
Q O 0 O
U U z
g g ¢o
o 0 � ti
z w z
W cc
W V) =
J
F- W O O_ a
D a!: O
U ° O 5 0
c > w W R
F D z =
N O U CK oU
..fn O
LtJS w w � .
x
s a Oo�
IL F- �a
i ,
ff N
v m Z uMi * q
QM p * o
U
L I
Y
I w
z= a
Im
I
o
Q M a
O¢m
F, cn
o r
a, c0
O
z
o WV O
O
a � = m
G fU
o C " ui
�_• W i .a
I=
Q ¢ '
o �
QN m
W
WC z N i Ir
C ° N
r
F EL
z W
LLI U > CD �}
- w H D_' .a
O Q D_' M
N mom O
U m
a U Ln
a: Uz " m
4 W z .-.
LLI v, YS s
y,?- 'D U O
mr o 0 J . W O
W 00 E
a W
c �z z
O
m m
I O H C
WS •w _
.•' SZS I I � e e
* 0 0
# 0 0
00 * o v
00
LO C) r r
O
C) 0. Q
CY) a
a N
O
❑ �J
O \J�
O
ri
O m
_
fi m i
M Z C
Y NO \ N
m a p O '� > Lo
rn
csa _M W \VC
m
rm o i
Ln
N O L m El
�1A f0 O
W N O
V -
❑ O d O
!] a U
m z $
O ru a
O a m
N Ir
Z o ;
W M °o
9
co rm
❑ FC 0 a
Z p, — ^ v ❑
a w
v
4 cc H C i
s ro ro 7
F c9 C] A u'1 m .
CD r V)
C W M C +J U .i
0
IO m O O N C O N o
CL h x (o ti
G + m c rn N
O to U
N
Mm- 4 H \ 1-1 N = '"
_�o¢ + W U m E e � o °
a
mm ai m � Q ° c
m w
� fil U
S w h r O. o [
o o o m O o
�N❑ 0 I d r
�o
i
° P P
M Z
0
N W M Q Z I
O N O p O
U U n F * a
£
� * i
* I �
* 7
r Q-
00 * S
i
ry�, rM
m
vl iF lLl
O
p " � c0
N
Z _ N
N W * O
4-1
W °¢ (n c o 0.¢l^ ' ��* - � ❑
a Q
W
� vwi o a dt R'
rM
o ¢ ❑
C
3 0 - � Q rM
z a I z w .. rM
� g M C ° Z w x _ { ❑
x U.v W O ❑
aim
Eor o q I
QaU � N aaU
I
.__._— ------�