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HomeMy WebLinkAbout08-21-78 , .... ReO.3S (4-73), . fT:-7 AUG 2 t '979 ;2/- 7 - '/ COMMONWEAL TH OF PENNSYLVANIA * DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS RESIDENT DECEDENT COUNTY OF ClTMRRRLAND 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\tenue. (Section 703 of the Inheritance and Estate Tax Act of 1961.) IN THE MATTER OF THE ESTATE OF 1 AFFIDAVIT OF EXECU1lillIX x*Ril!.Ii\!~!kleD DALTON H. DRCKMAN (STATE FULL NAME OF DECEDENT) La.e of Boro. of Lemoyne. Cumber landun.y State afennsylvania 'J '" Dauphin County of MARGARET M. DECKMAN of the estate of the above-named decedent being duly sworn, depose ExecutlSriX -- C1nd soy February 1 , 19~J testate leaving 0 last will, copy of which is hereto attoched. } (MONTH) (DAY) (YEAF<<bxXt~K Name and address af attorney or } William Fearen, Esquire other authorized repres.entot;ve to whom . 011 corres.pondence should be moiled. 31 N. Second St., Harr Isburg, Pa. Decedent died AC-717-238-l73l 17101 That as such EXP~ll t r j x deponen t is familiar with the affairs of said estate and the property constituting (EX ECUTO R-ADMINISTRA TOR) 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 another, 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 RELATIONSHIP OF J01NT IN WHICH DECEDENT RENTED A S.~FE DEPOSIT BOX IN NAME OR NAMES OF HOLDERS TO DECEDENT NONE That the contents of said safe deposit box or boxes are itemized under Schedules with the exception. of the following, for the reasons hereinafter set forth: or. this return, That Schedule A attached hereto and made part hereof sets forth fully and in detail all the real property in the Commonwealth of Pennsylvania of which decedent died having an interest therein. It also sets forth the mortgage encumbrances upon each parcel 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 parcels, the estimated market value thereof as of date of death of decedent. That Schedule B attached hereto and made part hereof sets forth fully and in detail all personal property wheresover situated owned by the decedent at the time of death; all moneys left by the decedent 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 person or persons giving also separately the accrued interest thereon, if any, down to the last interest day prim t~, decedent's death in the case of savings banks, and to the date of decedent's death in all other cases; all bonds, postal savings, treasury certificates or notes and other evidence of indebtedness of the United States to the de- cedent; all obligations, whether by statute or agreement they are designated as tax free, of the United States, or any state, or political subdivision thereof, or of any foreign country, which are owned at the time of death; all wearing apparel, jewelry, silverware, pictures, books, works of art, household furniture, horses, carriages, automobiles, boats, and any and all other personal chattels of whatsoever. kind or nature, left by decedent, together with the fairly estimated market value thereof; all bonds and mortgages held by decedent and of all claims due and owing decedent at the time of death, and all promissory notes or other instruments in writing for the payment of money of which decedent died possessed, of whatsoever nature, with interest thereon, if any, giving the face value and estimated fair market value thereof, and if such estimated fair.market 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 investmcnl securities owned by the decedent at the time of death, with the market value there- of at such time. In the case of securities of close or family corporations, the values reported are as far as possible 5ubstflntiated by financial stfltements of the corporations, showing the assets and liabili ties thereof as of the date of death. The schedule also sets forth the interest of decedent at the time of rleath tn any co-partnership or business, and in support of' the value of' such interest there is annexed to said schedule, financial statements showing the assets and liabilities of' said co-partnership or business. A copy ')1' the co-partnership agreement, (if' oral, a statement setting forth the nature of' the agreement) tog:,~tlll'!' with a statement setting forth the character of' the business, its location, and sucll other facts .pert,i.il1! ".2: to the business as may be pertinent to a fair and just appraisal of the decedent's interest thereill m\1st be submitted. It should also set f'orth in itemized {'orm, together wi th the fair market value thereof. /iny other property owned or bequeathed by the decedent at the time of death. The Schedule 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 decedent's d('ath~ in contemplation of decedent's death, or intended to take effect in possession or enjoyment at or after rleath, said schedule sets forth the nature and value of such property, to whom transt'erred, the relationship of the transferees to the decerlent, the proportlonate share receiverl by each transferee and all other facts of a pertinent nature regarding; said transfers. In the case of transfers intendelt to take efTect in possession or enjoyment at or after death, there is also attacherl to the scherlule a COllY of the deed, trust agreement or other instrument creating the trust. T:ner'~ is also set forth in said sehecttlll' il list of' all property, real and personal, with its value, which paf::ses at decedent's death tJy virtue of t.he exercise by decedent, either individually, orjolntly with another, or any power of appoint- ment vested in decedent, either individually or jointly, by the will, deed, or other instrument of' another, with a copy of the instrtunent creating such power attached to the schenule. That Schedule D attached hereto and made part hereof sets forth the nlimes and. addresses of all persons beneficially interested in this estate at the time of decedent! s death, the nature of' their res- pective interests, their relationship, if any, to the decedent, together with the ages at the time of' decedent's death of all minors, annuitants and beneficiaries for lire unner necedent's Will. It also contains 5, statement showing which of the beneficiaries namerl in the rlecenent's will, if any, died prior to decedent, the dates of' their death, their issue, anrl the relationship ot' such issue to the benef'iciary. That Schedule E attached hereto and made a part hereof sets forth all property, real and per- sonal, owned by the decedent jointly with another or others, inclurling intangible, standing in the name of the decedent and others, plus the date and place of record of Instrtooents effecting the vestiture of real estate and the date of acquisition of' personalty, plus the name, address and ri'!latjonsILip. if :un.. of' co-owners to the deceden t. That Schf?dule F attached hereto and made a part hereof sets forth t'u] 1 y rind in d.,t;d.l all ft~ht.5 and deductlons claimed for and on behalf' of this decedent's estate, including tlmeral expenses pairl; family exemption, where applicalJle; costs of fidministration of this estutl": emm~~'l 1.~-'es ani! f'ndici nryl:.; corrunissions paid or to be paid; cost expended for burial trusts, tombstones or p;r(l\'~m:jrk:ers. ,,,-nd rel i- gious services, in consequence of the death of the decedent; debts and claims owing and l1npairl at time of' death; taxes accrued chargeable for period prior to decedent's death (except those allowed und~r Section 651 of' the Inheritance and Estate Tax Act); tor-;ether with a statement or cnllrli,pral 11l,'d~,,,,d fur obI i.!!n.- tions, if' any. It is agreed that the fiduciary will present proof of said clalmed obli~;HLi<l!ls upun r.~- quest, that if the amount actually paid in settlement of' any fee, commission or debt is less than the estimated amount claiming and allowed, that the same will be reported to the Register of Wi] Is, and that the amount of tax assessed can be reassessed in accorrlance therewith. That the totals of the appropriate colunms in Schectules "A", "B", "e", "E", ann "F" as directed therein, have been carried f'orward and properly registe!'ed in the Sununary. Subscribed and sworn to before me this / I ..z;;4 ................./..1.. . .. .. . day of . ~' .~~. . -< ~OTARY PUBLIC . 19Z4'. , ' 4;;:~cl<fc/;;;p:a:fe~~-d~~...._ . ~ ::ecutor-Administ-rator) . 862 Hilltop. Road. (Street Number) ...LeIn.c>YI}~.L....P.."!......:L7Q4:.l (City or Town and State) MY COMMISSION EXPIRES JAN. 16, 1980 HARRISBURG, PA. DAUPHIN COUNTY NOTE: Befpre signing af'f'idavit make sure all blank spaces in tJle af'fidavit Hnd schedules annexed are filled in with details or the word "None", and in case the assets include rare amI unlisted secllrities~ securities of close or f'amily corporations or an interest in any co-partnership or business, that the aa ta and 5 ta tements requi red under the paragraph above rei a ting to Schedul e "B" are at tached. ,\1 so make certain that colHmn #1 in the "Summary" has been properly completed as above-rHrecterl. RCC_34 (4..73) . . COMMONWEAl. TH OF PENtiSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "A" REAL PROPERTY *' Reel 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 In the Commonwealth of Pennsylvania should be descrlb~d by lot and block number, street and street number, together with a general dtlscrlptlon of the property, with a reference to the record of the conveyance by which the decedent took title; If a form state number of a- cres; also statement of mortgage encumbrances upon each parcel at death of decedent. Taxes, assessments, accrued Interest on mortgages, ete.,are to be listed on Schedule uF" and must not b. deducted from this schedule. (1) (2) (3) DEPARTMENT VA LUA TION CAUTION (Do not write In this space) ASSESSED VALUE FOR YEAR OF DECEDENT'S DEATH ESTIMA TED MARKET VALUE Undivided one-half interest in property in Hampden Township, Cumberland County, Pennsylvania, acquired by deed October 19, 1970 and recorded in Cumberland County Deed Boo V, Volume 23, page 573, (See attached appraisel) /. p..~./ ~ 1") ;~ (/ ,~) . J..-l I I /' /t. 27 ,125.0t' J'fl~O. OCJ ;.~/;.r. a 0 ,I I r~ .' " '1. ~ <' 0' " " T ! , (' , , , i 'i.iO ~' ) i 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. RCC -35 . RESIDENT DECEDENT SCHEDULE "B" PERSONAL PROPERTY '* COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX INSTRUCTIONS: This Schedule must disclose all tangible and intangible personal property owned individually by the decedent, at the time of his death. Property owned by the decedent jointly with another or others must be listed under Schedule "En. Intangible personal property, titled in the name of the decedent, but payable at death to another or others, including but not limited to P.D.D. U. S. Savings Bonds and tenta- tive trust accounts, must be listed, despite the fact that they are not of the administered estate. Tangible personal property should be listed first (e.g. jewelry, wearing apparel, household goods, and furnishings, books, paintings, automobiles, boats, etc.) Intangible personal property, such as bonds, treasury certiricates, cash on hand and in bank, stocks, mortgages, notes, together with accrued interest or dividends, salaries or wages, insurance pay- able to the estate or riduciary in said capacity, partnership interests, interest in any undistributed estate or or income rrom any property held in trust under the will or agreement or another, even though located outside or the State, at the time or death, should be listed in this schedule. Item No. ITEM List and describe fUlly UNIT VALUE LO'-,( '2.75 -~'.t.db" ESTIMATED lIARKEr VALUE 'j ,",W1.' .,' -.?~8~~.~lD J. f ~7'~f '~00.1J8 117~S-6 35,000.00 "VJS;~OO.()d' DEPARTMENT VALUATION (Do not write 1n this space) 1 1052 Shares Steveoo Knit, Inc. 4 2. 200 shares Rath PaCking 3 3500 Shares DeCkman-Hayduk Associates,P.C. subject to attached stock purchase agmt. 1751.561 Shares NEL Equity Service Corp. Retirement Equity Fund Acct.#312415193 Deckman-Hayduk Associates Pension Trust 1976 Mazda 1976 Honda MC GL12035005 1975 BMV MC 4961493 1972 Cadillac Fleetwood 6B69R2Q215951 (Actual sales price) Harley Davidson MC 2A22722H3 Motoguzzi MC 130703 12.18 21,334.011" 2,000.00- . 2,500.00.- 3,000.00 I 3,300.00} * 9 10 1973 1976 1./ 3,200.00 v 2,100.00, - J-t 3)'/.4 I J... 6P~'() 0 .t.; ('60. 0 4 J. () of). 0 (J ;. :300,00 '" ~ ~tJtJ. 6 0 ~//O', 00 * 5 6 7 8 * (A TUAL SALES PRICE REPORTED ) Insert this total opposite "Personal Property", Schedule "B" in the "As Reported" column on the last page or this return. x X 1s. i\ <1. 8.1 to - ) RCC- 36 CllMMO\WEALTIl OF PEN'ISYLVA'IIA TRANSFER I\HFl\ITANCF TAX SCHEDULE "e" THA'ISFEIlS 1\ 11ESIlJE"'T DFCEIJF"'T (1) Did decedent, within two years ot'death, make any transfer of any material part of his estate, without receiving a valuable and adequate consirteration theref'or? (Answer yes or no) NO (2) Did decedent, within two years of death, transfer properLY from himse] f to himself and another or others (inclwUng a spous.e) in joint ownership? (Answer yes or no) NO (3) If the answer to (1) or (.2) above is in the aff'irmative state: (a) Age of' decedent at time of transfer (b) State of decedent' 5 heal th at time of' making the transf'er. (Note 1). (c) Cause of decedent' 5 death. (Note 1). (4) Did decedent, in his lifetime, make any transfer of property without receiving a valuable or adequate consideration therefor which was to take effect in possession or enjoyment at or after his death? (Answer yes or no)___NO____ (a) Was there any possibility that the property transferred might return to transferer or his estate or be :!'oub.1ect to his power of' disposition? (Answer yes or no) (ll) What was the transferee's age at time of decedent's death? (5) Did decedent in his lifetime make any transfer without receiving a valuable and adequate constderation therefor nnder which transferor expressly or impliedly reserves for his life or any period which does no t in fact end before his death: (a) The possession or enjoyment of or the right to income from the property transferred? (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) NO (n) If the answer to (5) (b) above is in the affirmative, state whether the right was reserved in decedent alone or other.NOT APPLICABLE (7) Did decedent in his lifetime make a transfer, the consideration for which was transf'eree's promise to pay income to or for the benet'i t of care of transferor? (Answer yes or no) NO (8) Dirl rlecedent, at any time, transfer property, the benet'icial enjoyment of which was subject to change, because of' a reserved power to al ter, amend, or revoke, or which c01Ild revert to rlecedent lmder terms of transf'er or by operation of law? (Answer yes or no) NO (9) If the answer to (8) above is in the af'firmative, was the power to al ter, amend, or revoke the inter- est of' the benef'iciary reserverl in the decerlent alone or the decedent and others? (Answer yes or no) NO NOTE 1: The answers to these questions should be supported by affidavit by the attending physician as well as a copy of the death ceni f'icate. NOTE 2: If answer to any of the above questions is yes, set forth below a description of the property transf'erred, 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 is based. SOTE 3: List appl icable property below in manner in which provided in Schedules A, B, or E. ITEM DESCRIPTION MARKET VALUE (Es tima ted) DEPT. VALVATION (Dept. Only) NONE Insert this total opposite "Transfers", Schedule "e" in the "As Reported" colunm on the last page of this return. RCC-37' (12-03) COMMONWEALTH OF PENNSYYLANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "0" .~ BENEFICIARIES ( " BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED (If step-children or DATE INTEREST OF State full names and addresses of all who illegitimate children DECEDENT OF BENEFICIARY aye an interest. vested. contingent or other are involved, set STATE YES IN ESTATE wise, in estate) forth this fact,) OR NO BIRTH MARGARET M. DECKMAN Wife Yes 100% 0<:., "'>1lt'on R(l Lemoyne, Pa. 17043 Deponent further says that all the above-named beneficiaries are living at this time except below: NAME DATE OF DEATH RESIDENCE ~ - o . ~~~ ~<'*t v;:: Q ...... ~ E .5.... ;::::I ~~- ~ - 0 "C 0. U ~ g, ~u"C o ~ ~~~ ~ ~ ~ U ~ 0 ~Eg. ~ 0<: SUMMARY .. (Sch. "A") . ... (Sch. "B") . (Sch, "C") Real Property Personal Property Transfers .Joi.l1tlyHeld Property . ..S.ch....I.I.D~~.. Gross Taxable Estate (1 ) (As Reported) $ ..27,125.00 $75,927.01 $... .~O~ $. No.L.Tax.ah1e $.... $.lO~,O;;2.01 (2) (As Determined) $ $ $ $ $ $ f- "C Z ~ a tiI ~ = Ql ...l '" - ~ ;>< ..-. .U c: '1:l <( tiI Z~ :>.. c: 'Il <Jl ~o 0 ctl - - <( -<: Ei ,.; " ell: ~ '" ::.:: Ql .... '" llo p.. 0 <:) ..... Ql " llo p.. tiI ..Q ..:: '" -<: '" <( :I: :I: tiI P. '" Ei ;.. ... ... b 0 ::l ~ Q tiI S 0 ~ :r: "" -<: <:) " ~ b 0 b po: .<; p.. Z <Jl 0'1 .... tiI Z ::l ~ '"' ~ 0 0 0 0 ~ ell: " >r:: ~ .... 0 0 0 llo '" tiI .0: co '" tiI " t:: p. ~ ~ ~ .b 0 " ~ -<: ~ i:. 0 '" 0 ~ '6 ..-. '" ;: ~ 0 is ,~ ~ " ~.:;: ...l <:) U RCC..38' COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "E" JOINTL Y OWNED PROPERTY INSTRLlCTIONS: This schedule must disclose all property, real ann personal, owned by the rtecedent jointly with another or others, including intangibles, standing in the ne.me of the decedent and others. List real estate first, as entireties, or joint tenants, giving brief' description, as indicated under Schedule "A", plus the date and place of record of' instrmnent 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 "8", plus date of' acquisi tion, and the name, adoress and relationship (if any) of' co-owners to the clecedent. Description of' Property, Date of' Acquisi tion, Name unt t percentage Estate Address and Relationship of Co-Owners, and Place Value Share Valuation of' Record of Instrument, where Real Estate. Lot No. 51 Section ~ of Susquehann Hills, Plan Book 18, page 16, Deed Book Z, Vol. 22, page 5~6, acquire from Susquehanna Enterprises, Inc. ~125,000 value at DID Lot No.2, Plan Book 17, page 87, having thereon erected 6 townhouse See Deed of Maynard L. Sheaffer, e ux, January 24, 1972, Deed Book L Vol. 24, page 905. ~85,000 value at DID 1964 Pontiac Convertible $500.00 Dauphin Deposit Bank & Trust Co. Checking Acct. #27-81986-8 Balance DID $280.88 Dauphin Deposit Bank & Trust Co. Checking Acct. #27-81891-8 Balance DID $1,319.22 State Capital Savings & LOan Assn. Acct.#002-0001280 DID Balance $8,082.33 51 Shs. Kentucky Central Life Ins. CO. DID value $503.62 Investors Syndicate of America P.O.Box 869 Minneapolis Minn.55440 Acct No. 20275258 DID Bal.$6,220.0 Investors Syndicate of America Acct. No. 223605 DID Bal. $4,834.1 1000 Shs. Allied Artist Industries D7D value of $2,500.00 60 Shs. Lexington Investment Corp. DID value of $7.50 1000 Shs. Rite Aid DID value of 51 Shs. Kentucky DID value of 50 Shs. Steveco Knit DID value of $ 137.50 ~16,875.00 Central Life $ 503.62 Ins. ALL OF ABOVE HELD JOINTLY WITH MARGARET M. DECKMAN DEPART/,IENT VALUATION CAUTION-Do not Write In This Space. Value of' Value of' hntire Decedent's property Interest N T TAXABL N N N N N N NO NO 2.5 NO .125 NO 16 7 NO 9 7 NO 2.75 NO TAXABLE TAXABLE TAXABLE TAXABLE Insert this total opposite ",Jointly Owned Property", Schedule "En in the "As Heported" COIUlTUl on the last page of' this return. r.>CC-:,!C 15-ff'.)' COMMON'I!',,'J_ TH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RFSIDEl", DECEDENT SUMMARY Estate of D~~ Yl N 1 (Las' iW; , , (f!,fI{m1iile)J. (Initial) DATE OF DEATH 2/1/78 FILE NOn 78 71 REPORT OF INHERITANCE TAX APPRAISER I, the undersigned duly appointed Inheritance Tax Appraiser in and for the County of Cu~b~rlarlo Pennsylvania, do respectfully report that I have appraised the real and personal property as reported in the foregoing return at the values set forth opposite each item in the last column to the right in Schedules "A", "8", "e", and "E". Dated: INHERITANCE TAX APPRAISER REPORT OF THE REGISTER OF WILLS I, the undersigned duly elected Register of Wills in and for Cumberland County. Pennsylvania, do respect- fully report that I have allowed deductions in the amounts claimed by deponent, except as to those items where a greater or lesser amount is set forth in the last column to the right in Schedule "F", which greater or lesser amount represents the sum allowed as a deduction. Dated: VALUE AS REPORTED $ VALUE AS REAPPRAISED $ INVENTORY Real Property (Schedule A) Personal Property (Schedule B) Transfers (Schedule C) Joint- Held Property (Schedule E) TOTAL GROSS ASSETS Less Debts and Deductions (SCHEDULE F) CLEAR VALUE OF ESTATE REGISTER OF WILLS VALUE AS APPRAISED $ , , , Valuation of life estates or annuities. . . . . . . . . . . . . . . . . . . $ t= 1== ESTATE TAX ASSESSMENTS t= $ FOR USE OF REGISTER ONLY Tax on $ Tax on $ Tax on $ Tax on $ Tax on $ Exemptions Total Estate TOTAL TAX Less tax previously paid BALANCE Less 5% of tax if paid within 3 months after death BALANCE OF INHERITANCE TAX DUE Add interest at rate of 6% from to AMOUNT OF ESTATE TAX ASSESSED $ Estate tax paid $ BALANCE DUE Add interest at rate of 6% from to COMPUTATION OF TAX 2% 6% 5% 10% 15% o $ $ $ $ $ (0) As evidenced by Charitable Exemption Certificates issued by the Secretary of Revenue. $ $ $ t= $ $ L= $ C 1- E= $ $ TOTAL TAX BALANCE $ PAID $ FOR USE OF REGISTER ONLY ADJUSTMENTS NOTE: Where subsequent adjustments are made to the above computation of tax by the Register of Wills, for proper reason, same should be noted below, with short explanation. .... ." z .5: ... ~ oS :~ ..l " ::E :>< ~ ~ -< '" en - - -< < oS Illi l:<: ~ '" Po. .. 0 oS .. Po. > '" < '" ;:. -< ~ := ~ ~ .... f-< '" Cl = 0 i!: :r: .. < = ~ 0 f-< ~ Z f-< en ~ ~ ~ ~ ~ 0 0 ..c = l:<: - ~ 0 " :t:: ~ " ~ oS !:: ~ ~ Illi J:: 0 = '" < ~ 0 '" ::E 0 .c e = '5 " 5 e - 0 .- "0 oS 0 [$< ....l U U rn Li DOUGHERTY "NO TWIGG INC. REALTORS 1513 Cedar Cliff Drive - P. O. Box 701 Camp Hill, Pa.17011 _ Phone (717) 761.1690 william Fearen, Esquire 31 North Second Street Harrisburg, Pa. 17101 Re: Estate of Dalton H. Deckman Dear Hr. Fearen: This is in response to your request for my opinion concerning the value of certain real estate in which Dalton H. Deckman had an interest at the time of his death. The values noted below represent my opinion of the fair market value on February 1, 1978 which I understand to have been the date of Dalton H. Deckman's death. Parcel #1 - Lot 51, Section 5, Susquehanna Hills having thereon erected a dwelling house known as 862 Hilltop Road Lemoyne, Pennsylvania, said property being titleain the name of Dalton H. Deckman and Margaret M. Deckman, his wife, by deed recorded in Cumberland County in Deed Book "Z", Volume 22, page 556 - MARKET VALUE - $125,000.00 Parcel *2- Premises in East pennsboro Township, Cumberland County, Pennsylvania known as Lot No. 2 on the Plan recorded in Plan Book 17, page 87 and having thereon erected 6 row houses known as 189, 191, 193, 195, 197 and 199 Locust Lane, Enola, Pennsylvania, said property being titled in the name of Dalton H. Deckman and Margaret M. Deckman, his wife, by deed recorded in Cumberland County in Deed Book "L", Volume 24, page 905 -MARKET VALUE - $85,000.00 Parcel #3 - An undivided one-half interest in a parcel of land situate in Hampden.Township, Cumberland County, Pennsylvania, (the other undivided one-half interest being owned by Joseph W. Hayduk), said property having been acquired by D0ed recorded in Cumberland County in Deed Book. "V", Volume 23, page 573. This parcel of land is vacant, undeveloped and consists of appr~ximately l~ acres. In my opinion the entire fee simple title to this parcel of land has a fair market value of approximately $75,000.00, however Dalton H. Deckman owns only an undivided one-half interest. Any attempt to sell a one-half interest would undoubtedly depress the FfVE CONVENIENT OFFICES TO SERVE YOU: 1513 Ced-3f Cliff Dri~ 0 2 East Winding Hill 4307 Derry Street 3820 Walnut Street Camp Hili, Pa. / 761.169.0 ~.~~c:;~n;cs.burg, Pa. /766-0292 0 Harrisburg, Pa. /564-7370 0 Harrisburg, Pa./652.3781 0 25 N. Enola Road Enola, Pa./732-Q714 Willia~ Fearen, Esquire Page 2 value of the property because any prospective purchaser would be forced to accept the owner of the other one-half interest as a sort of "partner" in the development or sale of the land. In my opinion this fact would tend.to depress the fair market value of the one-half interest by approximately 25%. It is therefore my opinion that the one-half interest in this property owned by Dalton H. Deckman had a fair Market Value on the date of his death of $27,125.00. Very truly yours, DOUGHERTY & TWIGG, INC. By , .~ ! C'~"",> f ~>> I James F. Twigcj JFT/j nmxg) COMPANIES \ ( ( -.../ HOME OFFICES: IDS Tower, Minneapolis, Minnesota 55402 February 20, 1978 Mr. William Fearen Attorney at Law 31 North Second Street Harrisburg, PA 17101 20~223605 20-275258 - Dr. Dalton H. Deckman (Deceased) and Margaret M. Deckman, Joint Dear Mr. Fearen: Thank you for advising us of the death of Dr. Deckman. The decedent and Mrs. Deckman were joint owners of these two face amount investment certificates with right of survivorship and not as tenants in common. When Dr. Deckman died, his wife became the individual owner of both certificates. However, the values may have to be included in the decedent's estate for inheritance or estate tax purposes. On October 6, 1960, certificate 20-223605 was issued by Investors Syndicate of America, Inc. for the face amount or goal of $10,000.00. Designed for the systematic accumulation of a definite sum of money by regular monthly or other periodic installment payments, this certificate is paid for 16 years to the anniversary date of April 4, 1978 plus an overage of $13.07. There is an outstanding loan of ".$3,15&.J.6'with,A:nterest'prid in advance to' March 3, lcH8~ The cash value on the date of Dr. Deckman's death, February 1, 1978, is figured as follows: Attained Cash Value Overage Additional Credits Gross Cash Value 2/1/78 Less Loan Plus Loan Interest Rebate Exact Net Value 2/1/78 $7,178.35 13.07 784.87 $7,976.29 3,156.16 14.03 $4,834.16 Certificate 20-2258 was purchased April 9, 1963 for the face amount or goal of $10,000.00. The certificate is paid for 13 years and lnveslors DIversified Serv;ces. lne, IDS We Insurance Company . In New York: IDS Life Insurance Company of New York Box 5144. Albany, New York 12205 ,. ,_ "" " \ I (' (\ Mr. William Fearen 20~223605 20-275258 Page Two February 20, 1978 4 months to the due date of April 4, 1978 and the value on the date of death, February 1, 1978, was $6,220.03. There is no outstanding loan or lean on .this account. Mrs. Deckman and continue enable us to may transfer ownership of these certificates to herself payments or request payment of the cash proceeds. To make changes in the ownership, we need: 1. Certificate 20-275258. 2. A certified copy of the Death Certificate. 3. Duplicate Change of Ownership forms completed and signed as shown. 4. A new loan note to replace the one held as collateral for certificate 20~223605. We are already holding this investment certif- icate in this office for loan collateral. Provided Pennsylvania was the decedent's state of legal residence at the time of death, we won't need an Inheritance Tax Release or Consent to Transfer. Should Mrs. Deckman decide to take the proceeds, she should complete the enclosed Request for Surrender forms in Sections A, B and C, sign the fo~s, and return them to us with the above-mentioned items. A check of our index system indicates that these are the only two accounts with the IDS Group. Please let us know if we can provide additional service. Yours very truly, /L/~ Shirley Bunn Claim Examiner SB:cfy Enc1: Change of Ownership forms Surrender forms, loan note ) / ( S~StN'ITE ~ Ghil.~P."ifjL ~ " ."",-,-', ~ "L. 1he unbank ( William Fearen 31 North Second Street Harrisburg, Pa. 17101 February 10, 1978 RE: Dalton H. Deckman Estate In response to your request, we show the following account information for the above named decedent: #002-00-01280 Dr Dalton H Deckman Margaret I~. Deckman #_- #_- #_- BALANCE AS OF DATE OF DEATH $ ACCRUED INTEREST orDATE OF DEATH VALUE $ DATE ORIGINALLY OPENED 8,082 33 35 43 8,11776 9-30-75 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 DATE OF DEATH $ ACCRUED INTEREST DATE OF DEATH VALUE $ DATE ORIGINALLY OPENED If you have any further questions, please feel free to contact this office. FEM Sincerely, ~...-r..fv');;;~OU~".~ Donna ~1agdinec / "Fe-l-cice--E-.--MallJ:'ei:"--H4rcs-. ) Savings Investment Servicer \ ".~Y; '~~ ~j]tuu~ ~1'1111'~ <l2}. ,.;:\ -to, "~~,, U 17) ?38-t1?S? 10fl.114 North Srcond Str'-~f;t Hilrrisburg. Pa 17101 Camp Hill Shopping Ci.'i,ler .. Harr,sb,Jrg East /I..1:1il B~,aufcrt Pia.ZCl, Lino!e~;t()wn Ruad CI NOlih Mall Yurk U;h~~[ Pl'llll';y!v<:~ni;l Cities & Towrr;; I:"'=~-~;~-;;:-~-I TSLICi ',-':':"':~_:"'-.~~ ,-::,:':=='J D Dauphin Deposit Bank and Trust Company MAIN OFF"ICE: 213 MARKET STREET, HARRISBURG, PENNSYLVANIA 17105 717/255-2121 Member Feder(J/ Deposit Insurance Corporation March 3, 1978 Cleckner & Fearen 31 North 2nd St. Hbg., Pa. 17101 He: Dalton H. Deckman Estate February 1, 1978 Deceased Attn: William Fearen Dear Mr. Fearen: In regards to the above mentioned, we submit the following information as of the date of death: Checking account #27-81-891-8 balance $1319.22 opened - no date Checking account #27-81-986-8 balance $280.88 reopened 4/1/77 (both accounts are joint with Margaret M. Deckman) If we can be of any further assistance, please do not hesitate to contact us. Very truly yours, ~ Donald E. Cromwell Assistant Vice President DEChh '- / / // ~ Dauphin Deposit Bank and Trust Company MAIN OFFICE: 213 MARKET STREET, HARRISBURG, PENNSYLVANIA 17105 717/255-2121 ./l Member FederlJl Deposit Insurance Corporation Lemoyne Office 717/255 -2308 March 14, 1978 William Fearen, Attorney 31 North Second Street Harrisburg, Pennsylvania 17101 Re: Dalton H. Deckman, Deceased Dear Mr. Fearen: Pursuant to your telephone call of March 13th, we furnish the following infor- mation on the above referenced: High Present Type Loan Opened Rate Credit Balance Repayment Borrowers Mortgage 1/26/72 8% $93,000. $45,458.28 $450.mo. Dalton H. Deckman & Margaret Deckman ~ Demand Note 10/18/77 8'7. 5,800. 4,866.43 270 mo Dal ton H. Deckman inc l. int. & Jos. W. Hayduk Demand Note 5/21/73 8% 26,900. 18,196.76 300 mo Dalton H. Deckman & inc l. into Margaret Deckman Demand Note 10/ 5/70 8% 47,000. 37,000. Interest Dalton H. Deckman & Quarterly Margaret Deckman & Joseph W. Hayduk & Beatrice E. Hayduk Collateral: 1000 shares S tevcokni t, Inc. Registered: Dalton H. Deckman 200 shares Rath Packing Registered: Dalton H. Deckman If we can be of further assistance, please do not hesitate to call. Sincerely yours, p/ . 0 '/ r ,,(j 'j.i 4:' t:~~-r7'c i\ (/ () R. B. Kauffman, Jr. Assistant Treasurer v' ..-.----.--.,.-- LAST WILL AND TESTAMENT OF DALTON H. DECKMAN I, DALTON H. DECKMAN, 862 Hilltop Road, Susquehanna Hills, Cumberland County, Pennsylvania, being of sound mind, memory and understanding, do hereby make, publiSh and declare this as my Last Will and Testament hereby reVOking and making void any and all wills by me heretofore made. ' ITEM 1'- I hereby direct that all of my debts, funeral expenses, estate and inheritance taxes be paid by my Executor as soon after my death as may be found convenient. ITEM II - I bequeath my entire estate unto my wife, MARGARET M. DECKMAN, if she survives me by sixty (60) days. ITEM III - In the event that my wife does not so sur- vive me, I bequeath my entire estate unto the DAUPHIN DEPOSIT BANK AND TRUST COMPANY, Trustee under an Agreement between myself and said Bank of even date herewith. ITEM IV - In the event that my wife and I die under circumstances making it difficult or impossible to determine which of us died first, my wife shall be presumed to have survived me. ITEM V - In the event that my wife fails to survive me, I hereby appoint, C. FREDERICK ACHENBACH and MARILYN ACHENBACH, his wife, 1933 palomino Drive,Warrington, Pennsylvania, 18976, as Guardians of the person of my minor children. If in their sole discretion they consider it to be in the best interest of the children, they are authorized to make arrangements for the children or either of them to continue to live in the greater Harrisburg area at a place and under the conditions approved by the aforesaid Guardians. CLECKNER. FEAREN ATTORN[YS AT LAW HARRISBUIlG. I"!HHSYLVAMIA ~_.~'-_.~--~~_._----_._..._.~.~~---_.,._.._--..--_.._------"-'''~.'-~''-'~-~-~---'-'''~''- ITEM VI - I hereby appoint my wife, MARGARET M. DECKMAN to be the Executrix of my estate and if she is dead or unable to serve, then I appoint the DAUPHIN DEPOSIT BANK AND TRUST COMPANY, to be my Executor. _.)~ /')(/) -; _'-, . .;'-~' ~P-.-J Dalton H. Deckman (SEAL) Signed, sealed, published and declared by the above Testator as and for his Last will and Testament, in our presence, who, at his request, in his presence and in the presence of each other, we believing him to be of sound mind and memory, have hereunto set our hands as witnesses. J~ v.<.......J , -- CLECKNER III FEAREH ATTOItNI!l'S AT LAW HAllR!SIIURfi. 'ENNSYLVANIA -2- *' RCC-81 (6-73) COMMONWEAL TH 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 Margaret M. Deckman 862 Hilltop Rd. L~mo~~e> Psaaa 17Q~3 (Executor or Administrator) In Re: Estate of Dalton H. Deckman Cumberland County - File No. 21-78-0071 Dear You are hereby notified that the Original appraisement in the estate of Dalton H. Deckman has been filed in the office of the Register of Wills of Cumberland County on 23 October, 19..l.!L, Said appraisement reflects the following valuations: Real Estate Personal Property Transfers Jointly Owned Total ?7,1?'i 00 7o,99B 7(, None None 101.123.76 As to such tax that is paid within three manths from date of death, a 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 date of death, interest at the rate of six (6%) percent per annum is charged. Any party in interest who is aggrieved by this notice may object thereto within sixty days after receipt of said notice as provided by Section 1001 of the Inheritance and Estate Tax Act of 1961,72 P. S. 2485-1001, P. L. 373., 23 October 78 Date Si gned " -/' . ! / 'I . ;'. L.\. ,. l Title Cbief~aiser L-t ~----- Note: This is not a bill. RC C-2 (2-64) DEPARTMENT DF REVENUE BUREAU DF COUNTY COLLECTIONS HARRISBURG, PENNA, 17127 DATE \ \:) -'2 L- -Z 12> COUNT~ t.,,-, 0 , Q FILE NO. "2 \ -I '8-0tl{ I Whereas, \)QO~ ~ \)~~, late of \- (> .~' in the County of CV..--v.,._1.....Q..-, 0 C Commonwealth of Pennsylvania, having died on the \ ~ day of F..., j~-'\...<A""'J'-J If79, seized and possessed of an estate subject to Inheritance Tl!X under the laws of the Commonwealth of Pennsylvania; Therefore, I, l ~~ G Q D. '.. . an appraiser duly appointed according 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: COMMONWEALTH OF PENNSYLVANIA RESIDENT INHERITANCE TAX 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 ot any estate tor life 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 AppraIsement Description of Allet Value. Made for Inheritance Tax Purpose. \~..k V./\ . ;.:::-(J-:- $'21 ~~ 00 p~~ '-'E'..~ ~ -+-- , IS'i'1'i3 -16 \/""\. f) ~ N,,\.--..L 2) - fi r, tc. ~~ p/\ ., -"t-::: l\J ,,>o--L ---' ~ ~ - -T(~jJ 0...<"1 ~ ;;-i- _ \0\ \2. 3 110 Having been duly sworn according to law, I do hereby certify~tha~e ab.ove appr.aisement is formity with law on this L... L. ---!J day of U (~ ,_ -\' I, . .) I, made in con.. 19 -r '2l. . -- Appraiaer \ .-\-c (l'fumber and .'~r.et) ""-/",\,, A _ jl--V~ (Port OftI.ee) , Penna. ." ~I ,.., '" ~ 0- il: ::J ... ~ ~ ~ ,. '" t :=l " ~ '-' ~ :z:; 00 " '8 ~ :i! '" ... >- " I' 8 ~ .. cc:: .. '" < '""" ~ -;; ~ N <:::> '" '" ~ < -e' 0: " ---- < C l'> " ,. " " .,; '" c .,; E- .. '" '::? J:-' '" . '" ~ ~ .... ~ 1: .~ ~ ~ '" = -;; lE, ""- I u ~ -.; 0 'll' "- ~ ""- .i! z -::; ~ :IE ""- do < lJ.l 8 -'< '" -<; ~ ~ ~ ~ '" ~ t E- ." 1 c;- " ;:a ~ ~ Ci ~ ~ " , " 't; " <i .t , '" '" '5, -;; - Q.. "" - ::: " ." " ." " " " ~ " " z ~ e:: 1: " ~ ... I'( ~ Ci Q '~ " " '" ;;; i! .. 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