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HomeMy WebLinkAbout10-02-14 DECEDENT'S ESTATE M COURT OF COMMON PLEAS OF ' mi c::,.:) CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION l r., r1 -! r7 cn co 0 ESTATE OF MELVIN E. CORNMAN, DECEASED N `n NO. 21-13-960 PETITION FOR ADJUDICATION/ STATEMENT OF PROPOSED DISTRIBUTION PURSUANT TO Pa.O.C. Rule 6.9 This form may be used in all cases involving the Audit of the Account of a Decedent's Estate. If space is insufficient, riders may be attached. Attach the spouse's election, if any; the papers required under items 8-19 inclusive; and any instrument pertinent to the adjudication. INCLUDE ATTACHMENTS AT THE BACK OF THIS FORM Name of Counsel: Wayne F. Shade, Esquire Supreme Court ID: 15712 Address: 53 West Pomfret Street Carlisle, PA 17013 Telephone: 717-243-0220 Fax: 717-249-0017 Estate of Melvin E. Cornman 1. Name and address of Petitioner: Name: Betty J. Cornman Address: 296 Greason Road Carlisle, PA 17015 Identify any executors or administrators who have not joined in the Petition for Adjudication and Statement of Proposed Distribution and Account and state reason: None Is this the first accounting by this fiduciary? . . . . . . . . . . . . . . . . . X Yes No If not, identify prior accountings, the accounting periods covered, and the date of adjudication of the prior accounting. 2. Decedent died on July 21, 2013 Letters Testamentary or X Letters of Administration were granted to Petitioner on September 9, 2013 Date of Will (if applicable): None Date(s) of Codicil(s) (if applicable): None Date of probate (if different from date Letters granted): Was a bond required? Yes X No If yes, state amount: Are proofs of advertising of the grant of Letters attached? . . . . . . X Yes No Dates of advertising of the grant of Letters: The Sentinel: September 14, 21, and 28, 2013; Cumberland Law Journal: September 20 and 27, and October 4, 2013 3. Was decedent survived by a spouse? . . . . . . . . . . . . . . . . . . . . . . X Yes No If yes, name of the surviving spouse: Betty J. Cornman 4. Has the surviving spouse filed to take an elective share? . . . . . . . . Yes X No (See §2201, et seq., of the Probate, Estates and Fiduciaries Code) If yes, date of election: - 2 - Estate of Melvin E. Cornman 5. In the case of an intestacy, state the names of the decedent's surviving children or surviving issue of deceased children (if none, so state): Michael E. Cornman and Michelle E. Kowalewski 6. Did decedent marry after execution of Will or Codicil(s)? . . . . . . Yes No Were any children born to decedent after execution of Will or Codicil(s)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No If yes, give names and dates of birth: Name: Date of Birth: 7. If required by the Medical Assistance Estate Recovery Act, 62 P.S. § 1412, was a request for a statement of claim sent to the Department of Public Welfare? . . . . . . . . . . . . . . . . . . . . . . . . X Yes _No 8. Written notice of the Audit as required by Pa. O.C. Rules 6.3, 6.7, and 6.8 has been or will be given to all parties in interest listed in item 9 below, all unpaid creditors, and all claimants listed in item 10 below. In addition, notice of any questions requiring Adjudication as discussed in item 14 below has been or will be given to all persons affected thereby. A. If Notice has been given, attach a copy of the Notice as well as a list of the names and addresses of the parties receiving such Notice. B. If Notice is yet to be given, a copy of the Notice as well as a list of the names and addresses of the parties receiving such Notice shall be submitted at the Audit together with a statement executed by a Petitioner or counsel certifying that such notice has been given. C. If any person entitled to Notice is not sui juris (e.g., minors or incapacitated persons), Notice of the Audit has been or will be given to the appropriate representative on such party's behalf as required by Pa. O.C. Rule 5.2. D. If any charitable interest is involved, Notice of the Audit has been or will also be given to the Attorney General as required under Pa. O.C. Rule 5.5. In addition, the Attorney General's clearance certificate (or proof of service of Notice and a copy of such Notice) must be submitted herewith or at the Audit. 9. List all parties (charitable and non-charitable) of whom Petitioner has notice - 3 - Estate of Melvin E. Cornman or knowledge, having or claiming any interest in the estate as beneficiaries under the Will or Codicil or as intestate heirs if there is a complete or partial intestacy: A. State each party's relationship to the decedent and the nature of each party's interest(s): Name and Address of Each Party in interest Relationship and Comments,ifany Interest Betty J. Cornman Spouse 100% 296 Greason Road Carlisle, PA 17015 Michael E. Cornman Son Disclaimed 835 Hereford Road Elizabethtown, PA 17022 Michelle E. Kowalewski Daughter Disclaimed 862 Cudo Road Montrose, PA 18801 B. Identify each party who is not sui juris (e.g., minors or incapacitated persons). For each such party, give date of birth, the name of each Guardian and how each Guardian was appointed. If no Guardian has been appointed, identify the next of kin of such party, giving the name, address, and relationship of each. C. State why a Petition for Guardian/Trustee Ad Litem has or has not been filed for this Audit (see Pa. O.C. Rule 12.4). D. If distribution is to be made to the personal representative of a deceased party, state date of death, date and place of grant of Letters, and type of Letters granted. 10. Other than the claim for the family exemption, list the names of all known claimants and the amount of their claims and state whether each claim is admitted. Name and Address of Each Claimant Amount of Claim Claim Admitted? Will Claim Be Paid in Full? None Yes Yes No No Yes Yes No No Yes Yes No No If the estate is insolvent, attach a schedule setting forth the order of preference under - 4 - Estate of Melvin E. Cornman 20 Pa. C.S. § 3392 and the proposed payments. 11. Was family exemption claimed? . . . . . . . . . . . . . . . . . . . . . . . . . X Yes No Was family exemption allowed? . . . . . . . . . . . . . . . . . . . . . . . . . X Yes No Family exemption claimant's name and relationship: Name: Betty J. Cornman Relationship: Spouse 12. The amount of Pennsylvania Transfer Inheritance Tax and additional Pennsylvania Estate Tax paid, the date(s) of payment(s), and the interest(s) upon which paid, are, as follows: Date Payment Interest None 13. On the date of death, was decedent a fiduciary (personal representative, trustee, guardian, agent under power of attorney), or surety on the bond of a fiduciary? . . . . . . . . . . . . . . Yes X No If yes, provide the name of the estate, indicate whether an account has been filed and confirmed absolutely and all awards performed, or, in the alternative, how the decedent's estate will be discharged for the decedent's fiduciary administration of the estate. 14. A. Describe in detail any questions requiring adjudication and state the position of the Petitioner(s) as to each question: None B. Has notice of the question requiring adjudication been given to the parties identified in item 9 above? . . . . . . . . . . . . . Yes No 15. If Petitioner has knowledge that a share has been assigned, renounced, disclaimed, or attached, provide a copy of the assignment, renunciation, disclaimer, or attachment, together with any relevant supporting documentation. 16. Had the decedent been adjudicated an incapacitated person? . . . Yes X No If yes, attach a copy of the Order if available; otherwise state the court, term, number, date, and name of hearing judge. - 5 - Estate of Melvin E. Cornman 17. A. List or attach a separate list of additional receipts and disbursements since the closing date of the Account. None B. Has notice of the additional receipts and disbursements been given to the parties identified in item 9 above? . . . . . . . . . . Yes No 18. If a reserve is requested, state amount and purpose. Amount: $600.00 Purpose: Filing fees If a reserve is requested for counsel fees, has notice of the amount of fees to be paid from the reserve been given to the parties in interest? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No If so, attach a copy of the notice. 19. Is the court being asked to direct the filing of a Schedule of Distribution? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . X Yes No As to real estate only? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes X No Wherefore, your Petitioner asks that distribution be awarded to the parties entitled and suggests that the distributive shares of income and principal (residuary shares being stated in proportions, not amounts) are, as follows: A. Income: Proposed Distributees Amount/Proportion None - 6 - Estate of Melvin E. Cornman B. Principal: Proposed Distributees) Amount/Proportion Betty J. Cornman 100% Date: October 2, 2014 Submitted By: (All petitioners must sign. Add additional lines if necessary): Betty J. &rnman Verification of Petitioner (Verification must be by at least one petitioner) The undersigned hereby verifies that the facts set forth in the foregoing Petition for Adjudication/ Statement of Proposed Distribution which are within the personal knowledge of the Petitioner are true, and as to facts based on the information of others, the Petitioner, after diligent inquiry, believes them to be true; and that any false statements herein are made subject to the penalties of 18 Pa. C.S. § 4904 (relating to unsworn falsification to authorities). Betty J. dorhman - 7 - Estate of Melvin E. Cornman Certification of Counsel The undersigned counsel hereby certifies that the foregoing Petition for Adjudication/ Statement of Proposed Distribution is a true and accurate reproduction of the form Petition authorized by the Supreme Court, and that no changes to the form have been made beyond the responses herein. Wayne t. Shade, Esquire Counsel for Petitioner - 8 - PROOF OF PUBLICATION OF NOTICE IN CUMBERLAND LAW JOURNAL (Under Act No. 587, approved May 16, 1929), P. L.1784 COMMONWEALTH OF PENNSYLVANIA : SS. COUNTY OF CUMBERLAND Lisa Marie Coyne, Esquire, Editor of the Cumberland Law Journal, of the County and State aforesaid, being duly sworn, according to law, deposes and says that the Cumberland Law Journal, a legal periodical published in the Borough of Carlisle in the County and State aforesaid, was established January 2, 1952, and designated by the local courts as the official legal periodical for the publication of all legal notices,and has, since January 2, 1952,been regularly issued weekly in the said County, and that the printed notice or publication attached hereto is exactly the salve as was printed in the regular editions and issues of the said Cumberland Law Journal on the following dates, viz: September 20, September 27, and October 4.2013 Affiant further deposes that he is authorized to verify this statement by the Cumberland Law Journal, a legal periodical of general circulation, and that he is not interested in the subject matter of the aforesaid notice or advertisement, and that all allegations in the foregoing statements as to time, place and character of publication are true. Ilisa Marie Coyne,E� tax SWORN TO AND SUBSCRIBED before me this 4 day of October. 2013 Notary Cornman,Melvin E.,dec"d. Late of Guest Pennsboro Township, Administratrix:Betty J.Cornman c/o Wayne F. Shade, Esquire,53 West Pomfret Street, Carlisle, PA 17013. NOTARIAL SEAL Attorney: Wayne F. Shade, Es- DEBORAH A COLL114S quire, 53 West Pomfret Street, Notary Public Carlisle,PA 17013. CARLISLE BOROUGH,CUMBERLAND COUNTY My Commission Expires Apr 28,2014 PROOF OF PUBLICATION State of Pennsylvania.Counter of Culnberlan(l Jackie Cox,Director of Sales, of The Sentinel,of the County and State aforesaid,,being duly sworn, deposes acid sags that'I'l1E SENTINEL,a newspaper of'general circulation in the Borough of Carlisle, County and State aforesaid, .was established December 1.3th, '1851.,since whic11 date'l"I-I.E SEN`ENI L has been.t'08Ularly issued in said.County, and that the printed.notice or publication attached hereto is exactly the saane as was printed and published in the regular editions and issues of THE SENTINEL on the.follow.i.ng day(s): September 1.4, 21.,28, 2073 COPY OF NOTICE:OF PUBLICATION ADM IN IS TRAMICES•NOTICE. Affiant further deposes that he/she is.not Letters of Administration on the Estate of MELVIN E.CORNMAN.late of West Pennsboro Township.Cumberland County.Pennsylvania,deceased,have interested in the subiect ma Iter of the been granted to Betty J.Comman aforesaid notice or advertisement, and that All persons knowing themselves to be indebted to sold Estate shall make payment immediately,and those having claims will present them for all allegations in the'ftjl'ehC)Ill�statement as settlement to: to tune,place and character of publication Betty J.Comman c/o Wayne F.Shade,Esquire are true. 53 West Pomfret Street Carlisle,PA 17013 Wayne F.Shade.Esquire 53 West Pomfret Street Carlisle,PA 17013 Attorney Sworn to and subscribed before me this rcl &A d Oc)kyr X95 9 U AJA Tj No'aryPublic My commission expires: COMMONWEALTH OF PENNSYLVANIA Notafiai Seal Bethany M.Holtry,NotaryPublic Carlisle Boro,Cumberland County My Commission Expires Sept.26,2015 MEMBER,PENNSYLVANIA ASSOCIATION Of NOTARIES IN RE: ESTATE OF : THE COURT OF COMMON PLEAS OF MELVIN E. CORNMAN, : CUMBERLAND COUNTY, PENNSYLVANIA Deceased, Late of the : ORPHANS I COURT DIVISION Township of West Pennsboro Cumberland County, Pennsylvania : NO. 21-13-960 DISCLAIMER OF INTEREST 1, MICHAEL E. CORNMAN. do hereby disclaim my entire intestate share of the :Estate of my fattier, Melvin E. Cornman, the decedent hereby. Date: April , 2014 t6 Michael E. Cornman 835 Hereford Road Elizabethtown, PA 17022 w —j °— v `-'' c� cc ii U_ o C) c d C) CLI Uj C7 CLCXl CJ S CCLQ O C=i V cv 'i IN RE: ESTATE OF : THE COURT OF COMMON PLEAS OF MELVIN E. CORNMAN; : CUMBERLAND COUNTY, PENNSYLVANIA Deceased. Late of the : ORPHANS' COURT DIVISION Township of West Pennsboro : Cumberland County, Pennsylvania : NO. 21-13.960 DISCLAIMER OF INTEREST I, MICHELLE E. KOWALEWSKI, do hereby disclaim my entire intestate share of the Estate of my father, Melvin E. Cornman, the decedent hereby. Date: April 2014. Michelle E. Ko alewski 862 Cudo Road Montrose, PA 1.8801. k Cry Cn u Lt O Lt- b- C$ C. L1 Ui ` j C Ch n CL L� W cz Q: ccv IN RE: ESTATE OF THE COURT OF COMMON PLEAS OF MELVIN E. CORNMAN, CUMBERLAND COUNTY, PENNSYLVANIA Deceased, Late of the ORPHANS' COURT DIVISION Township of West Pennsboro Cumberland County, Pennsylvania NO. 21-13-960 NOTICE OF FILING ACCOUNT AND STATEMENT OF PROPOSED DISTRIBUTION NOTICE is hereby given that the First and Final Account of Betty J. Cornman, Administratrix of the Estate of Melvin E. Cornman, Deceased, and a Statement of Proposed Distribution of the balance of the assets of said Estate will be filed in the Office of the Register of Wills of Cumberland County, Pennsylvania, on or before October 24, 2014, and that the same will be called for confirmation on November 25, 2014, at 9:30 A.M. in the designated courtroom on the fourth floor of the Cumberland County Courthouse, Carlisle, Pennsylvania, at which time and place you may appear, either in person or by counsel. Copies of said First and Final Account and Statement of Proposed Distribution are enclosed herewith or attached hereto, and the originals as filed may be inspected in the Office of the Register of Wills of Cumberland County, Pennsylvania, at anytime prior to their presentation for confirmation. Unless objections to said First and Final Account or Statement of Proposed Distribution, or both, are filed in writing not later than 9:00 A.M. (prevailing time) of the date fixed for confirmation thereof unless otherwise permitted by the court prior to confirmation, said First and Final Account will be confirmed; and distribution will be ordered according to the enclosed Statement of Proposed Distribution. If you have no objections to the enclosed, you do not need to appear in court at the time of confirmation. Date: October 2, 2014 zf9e:i—U& Waynef Shade Attorney for Accountant NOTICE TO: Betty J. Cornman 296 Greason Road Carlisle, PA 1,7015 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PA ORPHANS' COURT DIVISION FILE NO. 21-13-960 FIRST AND FINAL ACCOUNT OF BETTY J. CORNMAN, ADMINISTRATRIX For ESTATE OF MELVIN E. CORNMAN, DECEASED Social Security #: 195-38-9715 Tax ID #: 46-6998.512 Date of Death: July 21, 2013 Date of Incapacity, if any: None Date of Appointment: September 9, 2013 Date of First Complete Advertisement: September 20, 2013. Accounting for the period: July 21, 2013 to October 2, 2014 Purpose of Account: The Administratrix offers this Account to acquaint interested parties with the transactions that have occurred during the Administration. It is important that the Account be carefully examined. Requests for additional information, questions or objections can be discussed with: s Wayne F. Shade, Esquire ' 53 West Pomfret Street LU Carlisle, Pennsylvania 17013 � = 717-243-0220 Supreme Court I.D. No. 15712 G7 E-- G, Lu m SUMMARY OF ACCOUNT PRINCIPAL PAGE Receipts 3 $188,906.00 Advances for Estate administration 3 26,693.58 Less Disbursements: Debts of Decedent 3 $0.00 Funeral Expenses 3 16,443.58 Administration Expenses 4 1,234.28 Federal, State and Local Taxes 4 3,000.00 Fees and Commissions ' 4 9,000.00 (29,677.86 Balance before Distributions $185,921.72 Distributions to Beneficiaries 55,306.00 Principal Balance Remaining $130,615:72 INCOME Receipts $0.00 Less Disbursements 0.00 Income Balance Remaining 0.00 COMBINED BALANCE REMAINING $130,615.72 Verification 5 _. 2 - PRINCIPAL RECEIPTS 7/21/13 Undivided one-half interest in that certain lot of ground $130,600.00 known and numbered as 656 Alexander Spring Road, Carlisle, Dickinson Township, Cumberland County, Pennsylvania, with improvements thereon erected, and more particularly bounded and described in Cumberland County Deed Book 254, Page 3401, valued in accordance with the assessed value for real estate tax purposes 7/21/13 2010 Chevrolet Silveradopick-up truck 22,056.00 7/21/13 1997 Chevrolet Corvette automobile 15,000.00 7/21/13 1969 Chevrolet Corvette automobile 15,000.00 7/21/13 Aluminum car trailer 3,000.00 7/21/13 Special purpose constructed trailer 250.00 9/ 4/14 Pennsylvania Department of Revenue, inheritance tax 3,000.00 refund TOTAL PRINCIPAL RECEIPTS $188,906.00 ADVANCES FOR ESTATE ADMINISTRATION 7/23/13 Letort Cemetery, grave plot $600.00 8/ 9/13 Bett .J. Cornman, funeral expenses 11,151.58 9/ 6/13 Betty J. Cornman, grave marker 4,692.00 10/15/13 Betty J. Cornman, administration expenses 650.00 1.0/16/13 Betty J. Cornman, estimated inheritance tax. 3,000.00 10/ 2/14 Betty J. Comman, administration expenses 6,600.00 TOTAL ADVANCES FOR ESTATE $26,693.58 ADMINISTRATION PRINCIPAL DISBURSEMENTS DEBTS OF DECEDENT TOTAL DEBTS OF DECEDENT None FUNERAL EXPENSES 7/23/13 Letort Cemetery, grave plot $600.00 8/ 9/13 Betty J. Cornman, funeral expenses 11,151.58 9/ 6/13 Betty J. Cornman, grave marker 4,692.00 TOTAL FUNERAL EXPENSES $16,443.58 - 3 - ADMINISTRATION EXPENSES 10/15/13 Wayne F. Shade, Esquire, reimbursement for $624.28 Register of Wills, file Petition for Grant of Letters of Administration $328.50 Register of Wills, file Renunciations 10.00 Cumberland Law Journal, advertise Letters of Administration 75.00 The Sentinel, advertise Letters of Administration 210.78 4/11/14 Register of Wills, file Disclaimers 10.00 10/ 2/14 Register of Wills, reserve for filing account, etc. 600.00 TOTAL ADMINISTRATION EXPENSES $1,234.28 FEDERAL, STATE, AND LOCAL TAXES 10/16/13 Register of Wills, estimated inheritance tax $3,000.00 TOTAL FEDERAL, STATE, AND LOCAL TAXES $3,000.00 FEES AND COMMISSIONS 10/ 2/14 Wayne F. Shade, attorney fees $21000.00 TOTAL FEES AND COMMISSIONS $9,000.00 DISTRIBUTIONS OF PRINCIPAL TO BENEFICIARIES 7/30/13 Betty J. Cornman, 2010 Chevrolet Silveradopick-up truck $22,056.00 7/30/13 Betty J. Cornman, 1.997 Chevrolet Corvette automobile 15,000.00 7/30/13 Betty J. Cornman, 1969 Chevrolet Corvette automobile 15,000.00 9/ 6/13 Betty J. Cornman, Aluminum car trailer 3,000.00 9/ 6/13 Betty J. Cornman, Special purpose constructed trailer 250.00 TOTAL DISTRIBUTIONS OF PRINCIPAL $55,306.00 - 4 - VERIFICATION BETTY J. CORNMAN, Administratrix of the Estate of Melvin E. Cornman, Deceased, hereby declares under oath that she has fully and faithfully discharged the duties of her office; that the foregoing First and Final Account is true and correct and fully discloses all significant transactions occurring during the accounting period; that all known claims against the Estate have been paid in full; that, to her knowledge, there are no claims outstanding against the Estate; that all taxes presently due from the Estate have been paid; and that the grant of Letters of Administration and the first complete advertisement thereof occurred more than four months before the filing of the foregoing First and Final Account. This statement is made subject to penalties of 18 Pa. C.S.A. § 4904 relating to unsworn falsification to authorities. Date: October 2, 2014 Betty J. C rn an - 5 - IN RE: ESTATE OF : THE COURT OF COMMON PLEAS OF MELVIN E. CORNMAN, : CUMBERLAND COUNTY, PENNSYLVANIA Deceased, Late of the : ORPHANS' COURT DIVISION Township of West Pennsboro Cumberland County, Pennsylvania : NO. 21-13-960 STATEMENT OF PROPOSED DISTRIBUTION The Administratrix proposes to distribute the entire balance of the Estate for distribution, as follows: 1. Betty J. Cornman, undivided one-half interest in the $130,600.00 real estate known and numbered as 656 Alexander Spring Road, Carlisle, Dickinson Township, Cumberland County, Pennsylvania, with improvements thereon erected 2. Betty J. Cornman $130,615.72 1, BETTY J. CORNMAN, Administratrix of the Estate of Melvin E. Cornman, Deceased, hereby declare under penalty of perjury that the foregoing Statement of Proposed Distribution is true and correct to the best of my knowledge, information, and belief. Date: October 2, 2014 LJ_ cn Betty J. Cornman C> co Ur.) _ 4- c < ca Cl) Lt1 Lt_1 CV Z GLS LT} C7 LU fJ c� CC LU UJ � C?