HomeMy WebLinkAbout08-28-78 (2)
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COMMONWEALTH OF PENNSYLVANIA '*
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS .
AUG 2 R Iq7R .
COUNTY OF
Cumberland
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RESIDENT DECEDENT
IMPORTANT,
This return must be completed in detail and filed in duplicate, with all attached, with the Register of Wills of the
County-where decedent resided; Return.is due within nine months after date of death. unless ,an extension is granted
by the Secretary of Re~enue. (Section 703 of the Inheritance and Estate Tax Act of 1961.) I
LClte of
CWIlber land
} AFFIDAVIT OF
EXECUTOR
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IN THE MATTER OF THE ESTATE OF
Clair V. Baer
(STATE FULL NAME OF DECEDENT)
County
State of
Pennsylvania
Cumberland
J..,
County of
Pearl A. Sowers Baer
Execuu<<rix
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of tho estate of the above-named decedent being duly swam, depos~ 5
and say 5
Decedent died
December
25
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. 19 testate rea~ing a last will, copy of which Is hereto aftached.,
(Y EARl J6)i)OQ}i
(MONTH)
Name and address of attorney or }
. other authorized representative to whom
all correspondence should be moiled.
[DAY)
James D. Bogar, Esquire
23 West'Main Street, ShiremanstoWIl, Pennsylvania 17011
That as such Exerutrix deponent is familiar with the affairs of said estate and the property constituting
{ EXECUTOR-~
the assets thereof and their fair market value.
That at the time of death there was no safe deposit box registered in decedent's individual name, or jointly with, or
as agent or deputy of annther, or in decedent's individual name, with right of access by' another as agent or deputy, with the
exception of the following: -
NAME AND ADDRESS OF BANK OR OTHER INSTITUTION THIS SAFE DEPOSIT BOX RENTED I RELATIONSHIP OF JOINT
IN WHICH DECEDENT RENTED A SAFE DEPO-SIT BOX IN NAME OR NAMES OF : HOLDERS TO DECEDENT
None
That the contents of said safe deposi t box or boxes are itemized under Schedules
with the exception-of the following, for the reasons hereinafter set forth:
of this return, .
That Schedule A. attached herelo and made part hereof sets forth fully and in detail aWlhe real property
in the Commonwealth of Pennsylvania of which decedent died having an interest therein. It also ~ets forth the
mortgage encumbrances upon each pa~cel of real property at the date of death, giving the amount still due at
death, name of mortgagee, date, rate of interest, and book and page of record thereof. It also. sets forth in the
columns provided therefore the assessed valuation of each of said parce.ls, the estimated market value thereof
as of dale of death of decedent.
That Schedule B attached hereto and made part hereof sels forth fully and in detail all personal properly
wheresover situated owned by the decedent at the time of death; all moneys left by the deced~nt at the time of
death, whether in decedent's immediate possession, standing to decedent's credit in banks of ,deposit, savings
banks, trust companies, or other institutions, whether individually, or in trust for any other p.erson or persons
giving also separately the accrued interest thereon, if any, down to the last interest day prior to decedent's
death in the case of savings banks, and to the date of decedent'-s death in all other cases;..at(p;~a~~....p:ostal
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savings, treasury certificates or notes and other evidence of indebtedness of the Unite~d~SU}te~-.to5itfi/d.e:-
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cedent; all obligations,_ whether by statute or agreement the-yare designated as tax free,:; of ..t.h~,Unite~t~t~..:.~~~
or any state, or political subdivision -thereof, or of any foreign country, which are oWIl~d a.t~ilie time of~eflih;~
all wearing apparel, jewelry, silverware, pictures, books, works of art, ~ousehold ffurni!ur.e~, :J[9rseit,d'carr'fa'ges, ~
automobiles, boats, and any and all other personal chattels of. whats oever, ~-lnd"-ot. ri,iti.!f.e_;'!;I~f(~'y'~rd~.s.~--"'d~mt,~
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together with the fairly:.estimated market value thereof; all bonds and mortgages' held by..dece'g:enH_and-"DCaW
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claims due and owing decedent at the time of d~ath, and all promissory notes or otherin-st(unieiIts~in"-w'ritii1g
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for the payment of money of which decedent died possessed, of whatsoever nature, with in(erestthereon, if
any, giving the face value. and estimated fair market v~lue thereof, and if such estimated fair"ma~ke't value be
less than the face value, it sets forth briefly the reasons for such depreciation as to each item; all moneys
payable to the estate from life insurance policies carried by decedent; all annuity and endowment contracts
the proceeds of which were payable upon the death of the decedent; all and the corporate stocks and dividends
due thereon and unpaid as of the date of death, bonds and accrued interest thereon to the date of decedent's
death and other investment securities owned by- the decedent -at the time of death, with the.market value there-
of at such time.
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In the case or securities of close or family corporations, the values reported are 8S far as
possible substantiated ~y financial ~tatements of the,corporatlons, showing the assets and l1abl11 le8
thereof as of the date of death. The schedule also sets forth the interest of decedent at the t1m of
death in any co-partnership or business, and In support of the value of such interest there Is annexe to
said schedule, financial statements showing the 8ssets and liabilities of said co-partnership or hustn 88.
A copy' of' the co-partner"ship agreement, (11' oral, a statement setting t'orth the nature of the agree ot)
together with a statement setting forth the character of the business, its location, and such other f eta
pertaining to the business as may be pertinent to a fair and just appraisal of the decedent's interest
therein must be submitted. It should also set forth 1n itemized form, together with the fair market v-,lue
thereof, any other property owned or bequeathed by the decedent at the time of death.
The Sc~edule C attached hereto and made part hereof sets forth a true answer to each inquiry
contained therein and in the case of transfers of property, real or personal, within two years of decedertt's
death, in contemplation of decedent's death, or intended to take effect in possession or enjoyment a or
after death, said schedule sets forth the nature and value of such property, to whom transferred, the
relationship of the transferees to the decedent, the proportionate share received by each transferee and
all other facts of a pertinent nature regarding said transfers. In the case of transfers 1ntende to
take effect 1n possession or enjoyment at or after death, there is also attached to the schedule a ORY
of the deed, trust agreement or other instrument creating the trust. Ther~ is also set forth in aid
schedule a list of all property, real and personal, with its value, which passes at decedent's deat by
virtue of the exercise by decedent, either individually, or jointly with another, or any power of appo~nt-
ment vested in decedent, either individually or jointly, by the w11l, deed, or other instrument of another,
with a copy of the instrument creating such power attached to the schedule.
That Sc~edule 0 attached hereto and made part hereof sets forth the names and addresses of all
persons beneficially interested in this estate at the time of decedent's death, the nature of their tes-
pective interests, their relationship, if any, to the decedent, together with the ages at the t1ml' of
decedent's death of all minors, annuitants and beneficiaries for life under decedent's Will. It Iso
contains a statement showing which of the beneticlarles named in the decedent's will, if any, died p ior
to decedent, the dates of their death, their issue, and the relationship of such issue to the benefici ry.
That Schedule E attached hereto and made a part hereof sets forth all property, real and *er-
sonal, owned by the decedent jointly with another or others, including intangible, standing in the ~ame
of the decedent and others, plus the date and place-of record of instruments effecting the vestiturt of
real estate and the date of acquisition of personalty, plus the name, address and relationship, if any,
of co-owners to the decedent.
That Schedule F attached hereto and made a part hereo~ sets forth f'ully and in detail all- d,bts
and deductions claimed for and on behalf of this decedent's estate, including fUneral expenses p_id;
family exemption, where applicable; costs of' administrat:lon of this estate; counse~ fees and fudiciatyt s
connissions paid or to be paid; cost expended for" burial trusts, tombstones or gravemarkers, and r~bi-
gious services, in consequence of the death of the decedent; debts and claims owing and tmpaid at ti~ of
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death; taxes accrued chargeable for period prior to decedent' s de~th (exc~pt those allowed under Sec~ion
6~1 of the Inheritance and Estate Tax Act); together with a statement of collateral pledged for obl~ga-
tions, if any. It is agreed that the fiduciary will present proof of said claimed"obligations upon! re-
quest, that if the amount actually paid in settlement of any fee, commd"ssion or debt is less than: the
estimated amount claiming and allowed, that the same will be reported to the Register of Wills, and that
the amount of tax assessed can be reassessed in accordance therewit~
That the totals'of the appropriate columns in Schedules wAw, -BN, we., -E-, and wFW as directed therein,
have been carried forward and properly registered in the Swmnary.
Subscribed and sworn to before me this
a4~~~~earl
24 Courtland Road Baer
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(Street Number)
. .C3IIIp .1:I.i.DJ.I'E:!!I!l~y1yl!l!i.;!.J?9.JL..m.........
(Citv Of' Toum IInd StIJte)
V
Sowers
..,............_.._.l..i0;)._~ day of...A~"AA1::.mm.. 19..~..
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Shir.monstown;:ClImherland Co~ PL
iWt t;ommi~'bpltas F~b. S. 1982.
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NOTE: S"erore: sign~ng affid,avi t" make sure all blank spaces in the affidavit and schedules annexed, are
filled in with details or the word -Nonew, and in case the assets include rare and unlisted securit~es,
securities of close or family c?rporations or an interest in any co-partnership or business, thatlthe
data and statements requir~rl under the paragraph above relating to Schedule WBft are attached. Also ake
certain that column #1 in the fts~aryW has been properly completed as above-directed.
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,~CC.34 (4-73)
C~MONWJ?AL TH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
,TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "A"
REAL PROPERTY
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, Real property in Pennsylvania, with statement of mortgage encumbrances upon each parcel at death of dece-
dent. Property held by the decedent as tenant in common with another or other, should be identified
as to quantum of interest and the estimated value.should be that of the decedent's interest only. (Property
held as joint tenants with right of surviorship or tenancy by entireties should be reported on Schedule "E.")
The real property located I" the Commonwealth of Pennsylvania should be
described by lot and block number, street and street number, together with
o general description of the property, with a reference to the record of the
conveyance by which the decedent took title; If Q form state number"of a.
cres; also statement of mortgage encumbrances upon each parcel at death
of decedent. Taxes, assessments, accrued Interest on mortgoges, etc., or.
to be listed on Schedule IlF" and must not' be deducted from this schedule.
(1)
(2)
(31
DEPARTMENT
VALUA TlON
CAUTION
(Do not write
In this spoce)
ASSESSED VALUE
FOR YEAR OF
DECEDENT'S
. DEATH
ESTIMA TED
MARKET VALUE
ALL TIfAT CERTAIN tract or parcel of land situate in $16,640.00
Lower Allen Township, Cumber land County, Pennsyl-
vania, more particularly bounded and described
according to survey of Ernest J. Walker dated
September 12, 1969, as follows:
BEGINNING at a point on the northetfY line of
Courtland Road (50 feet wide) which point is located
379.32 feet measured eastwardly along said line of
Courtland Road frorn the comer of Sussex Road, and
which point is on the line dividing Lots Nos. 77 and
78 on the hereinafter mentioned Plan of Lots; thence
N 070 15' West 31.76 feet to a point; thence N 130
45' West 94.77 feet to a point in the southerly line
of Lot 90 on said Plan; thence N 660 07' East along
said line of Lot 90 and beyond 91.45 feet to a
point; thence S 780 23' East along the southerly
line of Lot 92 On said Plan 10.06 feet to a point;
thence S 030 54'.27" West 126.91 feet to a point;
thence S 100 08'33" West 29.08 feet to a point in
the northerly line of Courtland Road aforesaid;
thence in a curve to the left having a radius of
180 feet along said line of Courtland Road, an arc
distance of 54 feet to a point, the place of
BEGINNING.
$28,800.00V'~f, fCJO,CJD
BEING parts of Lots Nos. 76 and 77 on Tract No.3,
Plan of Lots of Cumberland Park, which Plan is
recorded in the Office for the Recording of Deeds
in and for Cumberland County, Pennsylvania in Plan
Book 6, Page 3.
HAVING THEREON ERECTED a one story frame dwelling
house and detached carport known and numbered as
No. 24 Courtland Road.
BEING the same premises which James A. Glessner and
Judith M. Glessner, his wife, by their deed dated
April 29, 1971, and recorded in the Cumberland
County Recorder's Office in Deed Book "B", Volume 24,
Page 339 conveyed to Clair V. Baer.
(JU'l.J,?, 33 tftJ
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Insert this total opposite "real property", Schedule "A" in the X X X X X
"As Reported" column on the last page of this return.
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<M.C, WfiJJfLEutEfl{l lF1fEliJlLTfrl
~' . 14 North Walnut Street,
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April ), 1978 I
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Dear Mrs. Baer,
I,Mark Walker do hereby state that upon the request of
Mrs. Clair V. Baer, I have made an investigation and
analysis of the following described property a'
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and that I am of the opinion that on March )0, 1978, wheh
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a detailed inspection of the premises was made, the market
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,24 Courtland Rd., Camp Hill.
value of'the' land and improvements thereon waSI
$29,000 Total.
Estimate value as of Jan. 1, 1978 is $28,800.
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I further state that, to the best of my knowledge and bel '
lief, the evaluation contained in this appraisal is correct.
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I have no present or contemplated future interest in thel
property appraised and compensation for making this appraisal
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is in no 'manner contingent upon the value re~orted. The'
physical condition of the improvements described herein ~as
based on visual inspection. No liability is assumed for, the
soundness of structural memebers since no engineering terts
were made of same. , :
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Resp'ectlully. :tt~t:f'
Irl c.w.k- tv, . '
\ ~~~~e~alker ~ APpriJ~~
MEMBER-CENTRAL PENN MUL T/-L/ST. INC. ROAlT10R'
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RCC-35
RESIDENT DECEDENT
SCHEDULE "B"
PERSONAL PROPERTY
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COMMONWEALTH OF PENNSYLVANIA
T~SFER INHERITANCE TAX
INSTRUCTIONS: This Sched.ule must disclose all tangible WJ.d intanglbl!! personal property.owned individually
by the decedent, at the time o~ his death. Property owned by the decedent jointly wltq_another or others
must be listed under Schedule "En. Intangible personal property, titled 1n the name of the decedent, but
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payable at death to another or others, including but not .limited to P.O.D. U. S. Savings Bonds and tenta-
tive trust accounts, must be listed, despite the fact that they are not of the administered estateP.
Tangible personal property should be listed first (e.g. jewelry, wearl~g apparel, household
goods, and furnishings, books, paintings, automobiles, boats, etc.)
Intangible personal property, such as bonds, treasury certiricates, cash on'hand andi1n bank,
stocks, mortgages, notes, together with accrued interest or dividends, salaries or. wages, insur~ce pay-
able to the estate or fiduciary in said capacity, partnership interests, intere.st in anyundis:tributed
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estate of or income from any property held in trust under the will or agreement or another, ev~n though
located outside of the State, at the time of death, should be listed in this ~chedule. I
2.
100 Shares of Capitol.Stock of the Phoenix Steel
Corporation, Certificate No. N 72597
$2.00
$
200.00
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DEPARTMENT VALUATION
(Do Inot write in
tJ;IiS space)
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1.)06/6.06
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Item
No.
ITEM
List and describe fully
UNIT
VALUE
ESTIMATED
lIARKIIT VALUE
1.
One 1973 Datsun 610 Sedan
$2,300.00
3.
100 Shares of Capitol Stock of the Phoenix Steel.
Corporation, Certificate No. N 72598
$2.00
$
200.00
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Insert this total opposite npersonal Propertyn, Schedule nBn in
the nAs Reported" column on the last page of this return.
x X
I 7160. d 0
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sales . service and parts . used tars
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COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
SCHEDULE "c"
TRANSFEIlS
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RESIDE,T DECEDENT
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(1) Did decedent, within two years of death, make any transfer of' any material part of his estatt without
receiving a valuable and adequate consideration therefor? (Answer yes or no) No I
(2) Did decedent, within two .years of death, trans.fer propert.y from himself to himself and ~nother or
others (including a spouse) in joint ownership? (Answer yes or no) No
(3) If' the answer to (1) or (2) above is in the affirmative state:
(a) Age of decedent at time of transfer
(b) State of decedent' 5 heal th at time of making the transfer. (Note 1).
(c) Cause of' decedent' 5 death. (Note 1). . . I
(4) Did decedent, 1n his lifetime, make any transfer of property without receiving a valuable or adequate
consideration therefor which was to take effect 1n possession or enjoyment at or after his death?
(Answer yes or no) No I
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(a) Was there any possibility that the property transferred might return to transfelrer or his
estate or be subject to his power of disposition? (Answer yes or '~o) !
(b) What was the- transferee' 5 age at time of decedent's death? . 1
(5) Did decedent- in his lifetime make any transfer without receiving a valuable and adequate consideration
therefor under which transferor expressly or impliedly reserves for his life or any period Jhich does
not in fnct end before his death:' . . I
(a) The possession or enjoyment of or the. right to income from thE.' property transferr.1ed?
(Answer yes or no) No
(b) The right to designate the persons who shall possess or enjoy the property transferred or
income therefrom? (Answer yes or no) Nn I
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(0) If the answer to (5) (b) above is in the affirmative, state whether the right was reserved in' decedent
alone or others I
(7) Did decedent in his lifetime make a transfer, the consideration for which was transferee' 5 p'romise to
pay income to or for the benefit of care of transferor? (Answer yes or no) No I
(8) Did rlecedent, at any time, transfer property, the beneficial enjoyment of which was subject Ito change,
because of a reserved power to al ter, 'amend, or revoke, or which cOllld revert to decedent unlder terms
of transfer or by operation of law? (Answer yes or no) No I
(9) If the answer to (8) above is in the affirmative, was the power to alter, amend, or revoke the inter-
est of the beneficiary reserved in the decedent alone or the decedent and others? I
(Answer yes or no)
NOTE 1: The answers to these questions should be supported by affidavit by the attending phy~ician as
well as a copy of the death certif'icate. I
NOTE 2: If answer to any of the above questions is yes, set forth below a description of the I property
transferred, it's fair market value at date of death, dates of transfers and to whom transferred, with
relationship of' transferees to decedent, if' any. Submit copy of any trust deed or instrument, if' trans-
fers are claimed to be non-taxable, also submit detailed statement of facts on which said claim ~s based.
NOTE 3: List applicable property below in manner in which provided in Schedules A, B, or E. I
ITEM
DESCRIPTION
MAlUIET VALUE
(Estimated)
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DEPT. ~ALUATION
(Dept:. Only)
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Not Applicable
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Insert this total opposite "Transfers", Schedule .e" in the
II As Reported" C?olumn on the la.st page of' this return.
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LAST WILL AND TESTAMENT
OF
CLAIR V. BAER
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, I, CLAIR V. BAER, of Camp Hill, Cumberland County, Pennsyl- ,
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_vania, declare t~is to be my Last Wlll and Testament, and reVoke a?y
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and all wills and codicils previously I?ade by me, I
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ITEM I: I direct that all my just debts and funera I expenses
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shall be paidf~om the assets ,of my :~itate as soon as practicable ani: '
my decease. ' I i
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ITEM II: I give" devise and bequeath all of my estate of erery
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name and nature and wheresoever 'situate to Pearl A. Sowers. of Camp
Hill,Pennsylvania, provided she shall survive me.
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ITEM III: In the event the said Pearl A. Sowers does not survive
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me, or our deaths occur s imtiltaneously, then I give, devise and bequeat h
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(a)' The sum of $1,000.00 to Barbara A. Smith, of Y01k,
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(b) All the res t, res idue and remainder of my estate to
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ITEM IV: All federal, state' and other death taxes imposed be-
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,cause of my ~death with respect to the property forming my gross es\ate
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,my estate m the following manner:
, Pennsylvania:
Dolores A. Baer, of ArHngton, Virginia.
for tax purposes,
whether or not passing under this wiil, including any
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, int,erest or penalty imposed in connection with such ,tax, shall be co~s idered.
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as' a part of the expense of.th~admlnistratlon of my estate, and shalf be
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, paid out of the principal of my estate without apportionment or right of
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, ITEM V: I appoint Pearl A. Sowers. ,Executrix of this ,my L~st
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re imbursement.
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" wm and Testament. Should the said Pearl A. Sowers fail to qualU'y or
cease to act as Executrix, I then appoint John W. Purcell, Esquire, ,of
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,Harrisburg, Pennsylvania, Executor of my estate.
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ITEM VI: I direct my personal reptesentative to employ John W.
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Purcell, Esquire, ~s attorney for my estate. This provision Is mad~ solely
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at my reqUest and w,lthout urging or suggestion by the sdd John W. p:urcell.,
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, ITEM VII: I direct that my personal representative shall not be
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required to give bond tor the faithful performance other duties In any
jurisdiction.
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I ' ' IN WITNESS WHEREOF, t have hereunto set my hand and seal
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this lL day 0; U (r ~", ~'~<}'f-' ';:", '," /J ',',' \
, ' '('--' f',~;, ;"" I('~ I d-cu-./'.,/" (SEAL)
/~ CLAIR v. BAERI' ,
.' ,I '
The preceding instrument, cons isting of this ;andone other ty~e-
'written page, was on the date thereof signed, published and declared Py
CLAIR V. BAEjR, the testator therein named. as and for his last wll~, in
, the presenceo( us, who. at his request, in his presence and in the p~e-
sence of :ach other, have subscribed our names as witnesses hereto.l, /;J
0-')7...1..1 '-L::...t'.1;t ~.,,' Residing at /y,pf~~e" "7- :7' ~<:-.
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Residing at ."1\1' i3.~~%"i/L,u<-' ~4..P<;!.
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RGc~)i (3.2-6))
COM~lON\\"EALTH OF PENNSYYLANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "D"
BENEFICIARIES
BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED I
. (If step-children or DATE INTEREST OF
'State full names and addresses of all who illegitimate children DECEDENT OF BENEFICIARY
ave an interest, vested, contingent or other are involved, set STATE YES IN ESTATE
wise, in estate) forth this fact.) OR NO BIRTH I
Wife ,
Pearl A. Sowers Baer Yes Adult 100%
24 Courtland Road
Camp Hill, PA 17011
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Deponent further says th~t all the above-named bene~iciarles are living at this time except below:
NAME
DATE OF DEATH
RESIDENCE
Not Applicable
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SUMMARY
.....(Sch. "A")
.. ...(Sch. "B")
......(SCh. "C")
Real Property
Personal Property
Transfers
Gross Taxable Eslale
(1 )
(As Reported)
$28,800,00
$..2,700,00
$.
$
$..
$.:H,~OO,OO.
$
$
$
$
$
$
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(2)
(A. Dqtermined)
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I~SrRrCTIO~S: This schedule must disclose all property, real and personal, owned by the rlecede~t jointly
wi th another or others, including intangibles, standing in the name of the decedent and others: List
I '
real estate first, as entireties, or joint tenants, giving brief description, as indicated under Schedule
nAIf, plus the date and place of record of ins"trument e"f'f'ecting vestiture, but do not include e~tlretles
or out of state real estate value in estate valuation column. Personal property should be lis!ted as in
Schedule "Bit, plus date of acquisition, and the name, address and relationship (if any) of co-~wners to
I
the deceden t. i
DEPARTlmNT VALUATION
cAUTION1Do not Write
In Tl11s Space.
Value of iValue of
Entire Decedent's
property I Interest
RCC-38
COMMONWEALTH OF PENNSYLVANIA
TH"N::'FTI\ INHElU T"NeE TAX
I\F::'IDENT DECEDENT
SCHEDULE "E"
JOINTLY OWNED PROPEI\TY
Description of Property, Date of Acquisition, Name f unit
Address and Relationship of Co-Owners, and Place f Value
of Record of Instrument, where Real Estate. I
%UX
percentage
Sh are
Estate
Valuation
"^d2~Y>:x>>
Ox><:S(">>~g:~
<X
X>
z;<>>
x>..)V
x><~~gs~
V\ 0< YO
YO
ex
No jointly owned real estate.
Harris Savings Association, Cert. Acct.
No. 04-06-053178, Titled Clair V. Baer and
Pearl A. Sowers Baer, joint tenants with
right of survivorship.
Account Established: February 12, 1976
Principal Balance: $10,000.00
Accrued Interest: 320.99
Balance at Date of Death: $10,320.99
None
Harris Savings Association, Cert~ Acct.
No. 04-09-110901, Titled Clair V. Baer and
Pearl A. Sowers Baer, joint tenants with
right of survivorship.
Account Established: February
Principal Balance:
Accrued Interest:
Balance at Date of Death:
11, 1974
$15,000.00
556.91
$15,556.91
None
State Capital Savings, Account No.
002-20-11467, Titled Clair V. Baer and
Pearl A. Sowers Baer, joint tenants with
right of survivorship.
Account Established: September
Principal Balance:
Accrued Interest:
Balance at Date of Death:
4, 1976
$15,000.00
478.69
$15,478.69
None
State Capital Savings, Account No.
002-20-10121, Titled Clair V. Baer and
Pearl A. Sowers Baer, joint tenants with
right of survivorship.
Account Established: January 7,
Principal Balance:
Accrued Interest:
Balance at Date of Death:
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1976
$1,000.00
31. 91
$1,031. 91
None
St'ate Capital Savings, Account No.
002-20-12272, Titled Clair V. Baer and
Pearl A. Sowers Baer, joint tenants with
right of survivorship.
Account Established: January 6,
Principal Balance:
Accrued Interest:
Balance at Date of Death:
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I None
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1977
$1,000.00
31.91
$1,031. 91
Insert this total opposite "Jointly Owned Property", Schedule "E"
in the "As Reported" column on the last page of this return.
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1.97~
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P<ESIDENT DECEDENT
SCHEDULE lIE"
JOINTLY OWNED PROPERTY
I
RCC-38
CCMMONWEI\LTH OF PENNSYLVANIA
rn,\NSFEH INHERITANCE TAX
I~STRl'CTIOKS: This schedule must disclose all property, real and personal, owned by the deceden~ j~intly
wi t.h another or others, including intangibles, standing 1n the name of' the decedent and others. List
real estate first, as entireties, or joint tenants, giviT).g brief description, as indicated tmderl Schedule
"An, plus the date and place of record of instrument effecting vestiture, but do not include entireties
,
or out of state real estate value in estate valuation column. Personal property should be listed as in
Schedule "B", plus date of acquisition, and the name, address and relationship (if any) of co-bwners to
,
the decedent. ,
Description of' Property, Date of' Acquisition, Name I Unit percentage Estate
Address anrl Relationship of' Co-Owners, and Place I Value Share Valuation
of' Record of' Instrument, where Real Estate. 1
>Q JQ( 60 % %;00 >3:i:X>
>>>Q ~ ~ :x>~~ N>>~~~~~
~ ex ex ex ex PO ~ ex> ><X
State Capital Savings, ACCOilllt No. W-7273,
Titled Clair V. Baer and Pearl A. Sowers
Baer, joint tenants with right of survivor-
ship.
AccOilllt Established: January 3,
. Principal Balance:
Accrued Interest:
Balance at Date of Death:
DEPARTMENT VALUATION
CAUTION-Do not Write
In Th:is Space.
Value of': Value of
Entire I Decedent's
property Interest
,
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1975
$5,000.00
159.56
$5,159.56
None
State Capital Savings, Account No.
002-00-00186, Titled Clair V. Baer and
Pearl A. Sowers Baer, joint tenants with
right of survivorship.
AccOilllt Established: August 26,
Principal Balance:
Accrued Interest:
Balance at Date of Death:
1974
$1,255.09
44.93
$1,300.02
None
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Insert this total opposite "Jointly Owned Property", Schedule "E"
in the "As Reportedn column on the last page of' this return.
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The H A. IF! R ril ~ Savings Association!
205 PINE STREET' HARRISBURG. PENNSYLVANIA 17105
OFFICES
DDWNTOWN . COI.ONIAI. PARK' CAMP HII.I. " I.EBANON . UNIDN DEPDSIT
CAPITAl. CITY' NEW CUMBERI.AND
July 5, 1978
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James D. Bogar, Atty.
23 West V~in St.
Shiremanstown, Pat 17011
Re:
'Clair V. Baer"&
Pearl A. Sowers
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. Clair V. Baer
) is as follbwst
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Dear Mr. Bogar:
The information which you
& Pearl A. Sowers (Social
requested on the account(s) of
Securi ty Number 207-09-0813
Account Number(s)
Cert. Acct. # Cert. Acct. #
04-06-053178 04-09-110901
.1 yr. Savings Cert. 4 yr. Savings Cert.
2-12-76 2-11-74
Class of Account
Date Opened
Principal Balance
$10,000.00
320.99
$15.000.00
556.91
Accrued Interest
Balance at
Date of Death.
$10,320.99
$15.556.91
Account
Ownership
Joint Husband or
Wife ~s of 7-~h-?? ~ ~;ght of
surv~vorsh~p
Name of Joint.
Owner, if any
same as other
8.S99taRt..
Pearl A. Sowers
Pearl A.. "owers
Date Ownership
Ivas Established
2-12~76
2-11-74
Additional Infor-
mation Requested
On Jan. 4, 1978 This account was changed to Married
survivor Pearl A.Baer and deceased Husaand's name
,
,
i
name of
,
wa's removed.
I
Prepared by
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,-
James D. Bogar
Attorney at Law
23 West Main Street
Shiremanstown, Pa. 17011
Dear Sir:
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February 16, 1978'
Page 1
RE: Estate of Clair V. Baer, Deceased
D.O.D. December 25, 1977
In response to your request, we show the following:
account information for the above named decedent: i
I
.
#002 - 20-11467
BALANCE AS OF DATE
OF DEATH $15.000.00
ACCRUED INTEREST 478.69
DATE OF DEATH VALUE $15.478.69
DATE ORIGINALLY OPENED Seo 4. 1976
#.Q.Q2.. -.2Q.- 10121 BALANCE AS OF DATE
OF DEATH $ 1.000.00
ACCRUED INTEREST 31.91
DATE OF DEATH VALUE $ 1.031.91
DATE ORIGINALLY OPENED Jan 7 1976
#002 - 20~122n
#_-2:,- 7273
BALANCE AS OF DATE
OF DEATH $ 1,000.00
ACCRUED INTEREST 31.91 ..Ji
DATE OF DEATH VALUE $ 1.031.91
DATE ORIGINALLY OPENED Jan 6, 1977
BALANCE AS OF DATE
OF DEATH $5.000,00
ACCRUED INTEREST 159.56
DATE OF DEATH VALUE $5.159.56
DATE ORIGINALLY OPENED Jan 3. 1975
,
If you have any further questions, please feel fre~
to contact this office.
FEM
'."
Si-ncerely, :
(') ~ .
--::-j/._ . . (./;/ '/;''<<' F J,e<-.;
_._~.- <'_'-- '. ,.,t.~,1 / I
P. H. Morris
Ass't. Treasurer
:,.
,.'~~\~'~:'>"
,"ai.lllii._
~~'lin~~-
"'1'4.\ ~i','\
(7 i 7) 2:1H.n~!~):'
lOB-ll/i i'Jorlh SL'l.('nd Slrl:lo:t H;ir;isburg, Pa. 17iO:1"
Camp Hill SllOpplll~l Crmll':r 0 Harrisburg ::;.151 Mall
Beaufort Pk17;'l, Lillql(';;rowI1 110,;(1 ~. North Mall. York
Orher PVI1I1';Viv:1I11;1 Ciil':~, e. Towne'.
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February 16 , 1978
Page 2
James D. Bogar
Attorney at Law
23 West Main Street
Shiremanstown, Pa. 17011
RE:Estate of Clair V. Baer, Deceased:
D.O.D. December 25, 1977
Dear Sir:
In response to your request, we show the following'
. account information for the above named decedent: '
<.0 #.,QlU.-..QQ-00186 BALANCE AS OF DATE
OF DEATH $ 1,255.09
ACCRUED INTEREST 44.93
DATE OF DEATH VALUE $ 1,300.02
DATE ORIGINALLY OPENED Aui'; 26. 1974
#_-
BALANCE AS OF DATE
OF DEATH $
ACCRUED INTEREST
DATE OF DEATH VALUE $
DATE ORIGINALLY OPENED
#_-
BALANCE AS OF DATE
OF DEATH $
ACCRUED INTEREST
DATE OF DEATH VALUE $
DATE ORIGINALLy OPENED
BALANCE AS OF PATE
OF DEATH ' $
ACCRUED INTEREST
DATE OF m:ATH VALUE $
DATE ORIGINALLY OPENED
"
#_-
. If you have any further questions, please feel free
to contact this office.
"."
Sincerely, .
f .....) -'''VI~l
\~)'/' / . I> .,,<. /;1.,: c', <'-~.,
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FEM
P. H. Morris
Ass't. Treasurer
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17U) ;1J~l-i\:':);;
10tl- il.'j NfJrih Si:. e,: I(j ~;\rc(;l Hdrrish\lrg, 1:';'117 \01
Cconp j--ldl ~~hnfJfliIlD (:"I;:(:r r;, I ~;"Jrri~~l1llf[l L:.ilS1 Mall
nC;llllort Pln;.';I, 1IIIph':.!!)'!.'11 flll"d 0 i\lmll, M;_1Ii, York
(ltll,'r 1 "'1I:,'.\'IV,\lII,; 1_':1111"; F. iuwl\~"
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August: 16, 1978
James Bogar
23 I'i. Main st.
Shiremanstm~1, Penna. 17011
Dear Hr. Bogar,
..ve arc "Jritj.n<) in reference '1:0 yonr phone c<lll
,.,i'ell us on At'gus'~ 15, 1978. On <Ill five of the
accounts you mentioned the name of mmership is
Pearl A Baer. There were assignments on all five
accounts on January 30, 1978. The accounts were
previously written Clair V. Baer or Pearl A. Sowers.
I f you have any fur'cher questions please do not
hesitate to call or write.,.,..
DJW/es
~~IUL
rd
Branch 1-1anager
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n'_'il1dnrl r'I,I.:;l ',';"11,. 1'.JiI; ,.:, 1.1 !II l'jlHlh t-11"II, Yod.;
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RCC-81 (6-73)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG
17127
IN YOUR REPLY PLEASE
REFER TO
Inheritance Tax Division
NOTICE OF FILING or APPRAISEMENT
Pearl A. Sowers
24 Courtland Rd.
Camp Hill; ppnn~
(Executor or Adm ini stratar)
In Re: Estate of
r:l.::dr -';1 RQ~"'"
Cumberland
County - Fi Ie No.
?1-7R-00i4
Dear
You ore hereby notified that the Origin,,]
appraisement in the estate of Clair V. B....r
has been filed in the office of the Register of Wills of Cnmh..rl..nn
County on 6 November ,19LL, Said appraisement reflects the following
valuations:
Real Estate
Personal Property
Transfers
Jointly Owned
Total
28.800.00
2.700.00
None
None
31.500.00
As to such tax that is paid within three months from dote of death, 0 five (5%)
percent discount is allowable. As to any tax that remains unpaid after nine (9) months
(fifteen months when death occurred from December 22, 1965 to June 16, 1971, inclusive;
and twelve months when death occurred prior to December 22, 1965) from dote of death, :
interest at the rote of six (6%) percent per annum is charged. :
,
Any party in interest who is aggrieved by this notice may object thereto within:
sixty da.ys after receipt of said notice os provided by Section 1001 of the Inheritance an:d
Estate Tax Act of 1961, 72 P. S. 2485-1001, P. L. 370,. :
Dote 6 November 78 Si gned ~.#I. --' J(, .J.tJ!e ~ ~.l-
,
Chief Appraiser L l F.
,
Title
l---
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.
.
Note: This is not 0 bi II.
RCC-2 (2-64)
/ -
J' DEPARTMENT OF REVENUE
BUREAU OF COUNTYCOLL ECTIONS
HARRISBURG, PENNA, 17127
COMMONWEALTH OF PENNSYLVANIA
RESIDENT INHERITANCE TAX
APPRAISEMENT
DATE \ \ - 0 Co - --r '€>
COUNTY~
Whereas,
in the County of
the 'L- Su...
late of
cOmmonwealth of Pennsylvania, having died on
O~ 1911 seized and possessed'of an estate
FILE NO. "2. ,- {. 'C - ()o'3 ~I
L, OJ 00
-
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; ,
Therefore, I, ~~ (9~ . an appraiser duly appointed acco~ing to law,
having been designated to make a fair and conscionable appraisement of the said estate, and to assess and fix
the cash value of all annuities and life estates growing out of said estate, hereby file the following appraisement:
In the event that any future interest In this estate is transferred in possession or enjoyment to collateral heirs of the decedent after
the expiration of any estate for Ufe or for years, the Commonwealth hereby expressly reserves the right to appraise and .assess transfer
Inheritance taxes at the lawful collateral rate on any such future Interest.
Unit Apprai5emant
Delcrlptlon of AIS&t Value. Made for Inheritance
Tax Purpolel
,
~"O -eA- . $\2..8 .1l?1"\ a
.. c') 0
'?~~ '1? ^ ~ ' 2,100 00
~/\' ~ ----- N (f>--Q.
A"'. o A
-
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Having been duly sworn acco~to law, I do hereby certif~hat the abor appraisement is rriade in con-
formity with law on this day of ~ ^ ^ I/o' 19l'8.
, ,,^--" /'JI I<. ;'1 ,. 0 '
, Appraiser
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(PostOffJ~ ,
day of
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