Loading...
HomeMy WebLinkAbout05-21-79 MYERS. MYERS. FLOWER & JOHNSON ATTORNEYS AT LAW THIRD &: MARKET STREETS LEMOYNE. PENNA. 1 W. HIGH STREET CARL.ISL.E. PENNA. IN RE: ESTATE OF CLARENCE M. SMITH, LATE OF THE BOROUGH OF CARLISLE, CUMBERLAND COUNTY, PENNSYLVANIA, DECEASED IN THE COURT OF COMMON PLEAS OF CUr~ERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION NO. ~ J - '1/f -(.- 3'1 / NOTICE OF ELECTION TO: FLORENCE E. CHRONISTER AND MILDRED W. ZEIGLER, CO-EXECUTRICES OF THE LAST WILL AND TESTAMENT OF SAID DECEDENT: TO: REGISTER OF WILLS AND CLERK OF THE ORPHANS' COURT OF CUMBERLAND COUNTY, PENNSYLVANIA: YOU WILL PLEASE TAKE NOTICE that I, Margaret M. Smith, widow of the said Clarence M. Smith, Deceased, do hereby elect to take against the Will of the said Decedent, dated September 26, 1966, and against all conveyances inter vivos made by the Decedent which may be treated by me as testamentary dispositions so far as I am concerned under Act No. 23 of 1978, and in lieu thereof to take and receive the share of the Decedent's Estate to which I am entitled by my election, as provided in 20 Pa. C.S.A. 2202 et seq. and request you record and file this Notice in accordance with the Act of Assembly in such case made and Drovided ~ I I i / I ! <r/ '; !/J) " ! I i \ ''F7'1 Margaret M. Smith . ' .; f)r"'",~ ')J3 b~'J'\ oL'...O I t\~_ ,., , CO~~ONWEALTH OF PENNSYLVANIA) SS. : COm~TY OF CUMBERLAND ( nR On this / / --- day of May, 1979, before me, a Notary Public, in and for The Commonwealth of Pennsylvania, personally appeared the above named Margaret M. Smith, widow of Clarence M. Smith, Deceased, and in due form of law acknowledged the said Notice of her Election to be her act and deed for the purposes therein mentioned, and desired that the same might be recorded as such. WITNESS my hand and official seal the day and year aforesaid. ( "/' /1 '---.i-{'~-l_ ( L~~(\ /' / J' ('; - !;, . c, ~ {. --1'~ x',/ I~' ~._"_/,- C ~'......' I Piv .:c:, Cun~::ft::'r::JI-l:! t-~,c."rrrj ) --I ::):~i,):"i Expires r/ICrc.r'l 26# \ .,',:j i bl..F; l.n:~ i;.!-~ 2J!1 RCC-33 (4-73) 4< / /7 j c/I- 7 eP-1J C. P; COMMONWEAL TH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS RESIDENT DECEDENT COUNTY OF CUMBERLAND 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.) Late of CumbErland } AFFIDA VlT OF --- EXI,CUTOl<< rices XW~~~ County IN THE MATTER OF THE ESTATE OF CLARENCE M. SMITH (STATE FULL NAME OF DECEDENT) State of Pennsylvan ia .) Cumberland ------- 5S: County of ~IXil[NiHiIDfIX Florence E. _Ch!,<:>Qi~teF an<:!Mjldr~~W. Zeigler of the estate of the above-named decedent being duly sworn, depose Execuroi:ces and say Decedent died December 12 , 19~. 8 {testate leaving a last will, copy of which is hereto attached. } 'YEAR) iKt~ (MONTH) Name and address of attorney or I other outhorized representotive to whom r all correspondence should be frlo;)ed. ) f DAY} Robert_ M. Fr'ey 5 South Hanover StreeLCarlisle, Pa. 17013 That as such Executrices _deponent is familiar with the affairs of said estate and the property constituting (EXECUTO R-ADMIN I ST RA TO R) 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 fllllowing: - NAME AND ADDRESS OF BANK OR OTHER INSTITUTION IN WHICH DECEDENT RENTED A S.~FE DEPO::!T BOX THiS SAFE DEPOSIT BOX F<Er--JTED IN Np.ME OR r'~Arv:FS OF RELATIONSHIP OF JOiNT HOLDERS TO DECEDt:NT Clarence M.-- Smith Florence Chroniste~ Power of Attorney I =1 Farmers Trust COtr!,2any One West High Street Carlisle. Pa. 17013 Da ughter That the contents of sa id safe deposit box or boxes are itemized under Schedules wi th the exception of the following, for the reasons hereinafter set forth: II of 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 full.. 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 immedia te pos se s s ion, s tanding to decedent's credit in bank s of deposit, savings banks, trust companies, or other institutions, whether individually, or in trust for any other pelson or persons giving also separately the accrued interest thereon, if any, down to the last interest day prioi [(. 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 insur"nce policies carried by decedent: all annuity and endowment contracts the proceeds of which were payable llf'C':1 the dea tll of the decedent: all and the corporate stocks and dividends due thereon and unpaid as OC :i" "e death, bonds and accrued interest thereon to the date of decedent's death and other investnh : ",_,1 by tile dl:cedcnt at the time of death, with the market value there- of at such time. / C) -,} 0 :;-- ;)- In the case of securities of close or family corporations, the values reported are as far as possible substantiated by financial statements of the corporations, showing the assets and liabilities thereof as of the date of death. The schedule also sets forth the interest of decedent at the time of death in an~' 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 l),usiness. A copy of the co-partnership agreement, (if oral, a statement setting forth the nature of the agreement) together with a statement setting f'orth the character of the business, its location, and such other facts pertaining to the business as may be pertinent to a fair and just appraisal of the decedent's interest therein mllst be submitted. It should also set f'orth in itemized form, together wfth the" fair market value there'of, any other propert:r 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 death, in contemplation of decedent's death, or int.ended to t.ake effect. in possession or enjoyment at or after deat.h, said schedule sets fort.h the nature and value of such propert.y, to whom transrerred, the relationship of t.he 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 intended to take ef'fect in possession or enjoyment at or after death, there is also attached to the schedule a cony of the deed, trust agreement or other instrument creating the trust. Ther.~ is also set forth in said schedule a list of all property, real and personal, with its value, which pa~ses at decedent's neath L:.' virtue of the exercise by decedent, either individually, .01' jointly 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 instrumen't creating stich poweratt-ached to the schedule. That Schedule D attached hereto and made part hereof sets forth the names and addresses of nli 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 or decedent's death of all minors, annuitants and beneficiaries for life under decedent's Will. It also contains a statement showing which of the beneficiaries named in the decedent's will, if any. died prior to decedent, the dates of their death, their issue, and the relationship ot' such issue to tlw h,'""ficiary. 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, including intangible, standing in the name of the decedent and others, plus the date and place of record of instruments effecting the \ esti ture of real estate and the date of acquisition of personalty, plus the name, address nnd r.,lat.jol\<;!;;".;r of co-owners to the decedent. That Schedule F attached hereto and made a part hereof sets forthfnll" ,,,,<'I :i.. d,"',;! "1'1 'l"l"~ and deductions claimed for and on behalf of this decedent's estate, including i'<;nsntl px;,"nses paId: family exemption, where applicable; costs of administration of this estat<:': enm'~:',J t...,,;,, ',:,1 ~'l\dlclr,~,' commissions paid or to be paid; cost expended for burial trusts, tOlnlJsto,w" ur ;~l';" ,.",.~ ",;.: ;..., i-- gious services, in consequence of the death of the decedent; debts and claims owing [md unpaid [tt time of death; taxes accrued chargeable for period prior to decedent's death (except those allowed und,,!' S,-'ct]nn 651 of the Inheritance and Estate Tax Act); together with a stat.ement (.1' ('ollcit.'rn! l't..,>'....,' ~'.,~ nhliQ'- tions, if any. It ts agreed that the fiduciary will present proof of ;,aid "l,~lHi,'d ,\t,il li' ',,, ,,;.,)1\ l '- 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 thill the amollnt of tax assessed can be reassessed in accordance therewith. That the totals of the appropriate columns in Schedules "A", "B", "en, "E", and "F" as directed therein, Subscribed and sworn to before me this '................................ summ~~JJQ ~~ hf~____ ~;';ce E. c~~t;r ~J~.;~d ,Pa. 1:0~3_____ Mildred Zei er .. ......................................... ................................. ..,......."......,....-....... R. D. 1~ (:R:ttd~'R~d< BO.ili(Ei~P~11j~;~'~~q~~~~7q . have been carried forward and properly registe~ed in the "'. ""......".."'),.,....J..,,~q,, day of ."qAq~....q"q."q'"'''''' 19ou.7.~".. I/J ~;.,... ~ yk:f:q-:-~-::qqq.q..qqqq~ q... . q" ""q'"'''''' Notary Public Carlisle Cumberland County ""y Commission Expires August 16. 1979 NOTE: Before signing affidavit make sure all blank spaces in the affidavit and schedules :mnexerl "1'(' filled in with details or the word "None", and in case the assets include rare and unlisted se(,l1ritie~" seeuri ties of close or family corporations or an interest in any co-partnerShip or business. t.hat thf' data and statements required under the paragraph above relattng to Schedule "D" are Ilttached.\lso mal:" certain that column #1 in the "Summary" has been properly completed as above-tlirecteri. RC C-34 (4-73) COMMONWEALTH OF PENt-iSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "A" REAL PROPERTY * 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 in the Commonwealth of Pennsylvania should be described by lot and block number, street and street number, together wi th a general dE'lsniption of the property, with a reference to the record of the conveyance by whi ch the decedent took title; if a farm state number of a- cres; 01';0 statement of mortgage encumbrances upon each parcel at death of decedent. To',es, assessments, accrued interest on mortgages, etc.,are to be listed on Schedule "F" and must not be deducted from this schedule. (1 ) (2) (3) DEPARTMENT VALUA TlON CAUTION (Do not write In this space) ASSESSED VALUE FOR YEAR OF DECEDENT'S DEATH ESTIMA TED MARKET VALUE ALL those certain properties located in the Second Ward of the Borough of Carlisle~ Cumberland County~ Pennsylvania~ bounded and described as follow s: TRACT NO.1: ON the West by South Hanover Street; on the North by property formerly of Jasper Sharp, known as Sharp's Dairy Store; on the East by an alley known as Poplar Alley; on the South by property described in Tract No.2 below. HAVING thereon erected a 3-story brick building, storeroom~ etc. ~ and being known as Nos. 25 and 27 South Hanover Street~ and containing 30 feet~ more or less~ frontage on South Hanover Street and running an even width to Poplar Alley 220 feet~ more or less~ measured from the building line on South Hanover Street to the building line on sa id alley. TRACT NO.2. ON the North by property described as Tract No. 1 above; on the East by said Poplar Alley; on the South by property for merly of John C. Fletcher, now of Robert Cook; and on the West by South Hanover Street; having a frontage on South Hanover Street of 30 feet, more or less. and running an even width to Poplar Alley, 220 feet~ mor e or less~ measured from the building line on South Hanover Street to the building line on said Poplar Alley. HAVING thereon erected a 3-story brick building on South Hanover Street known as No. 31 South Hanover Street. BEING the same property which Jacob E. Trimmer and Martha M. Trimmer~ husband and wife~ by deed dated July 3~ 1953~ and recorded July 3~ 1953, in the Office of the Recorder of Deeds in and for Cumberland County at Carlisle~ Pennsylvania~ in Deed Book "H" ~ Volume 15~ Page 482, granted and conveyed to Clarence M. Smith and E. Grace Smith, husband and wife. The said E. Grace Smith having died the 15th day of Novembe J 1955~ title to the same remained vested by operation of law solely in her surviving spouse~ Clarence M. Smith. Estimated Market 1978 Assessment: $26~ 560. OcrValue - $22~J 000. 00 106~ 240. 00 V 225~ 000.00" 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. ~:lS 000.00 \ RCC-35 RESIDE~I DECEDENT SCHEDULE "B" PERSONAL PROPERTY CO~fONWEALTH OF PENNSYLVANIA TRANSF~R 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 "E". Intangible personal property, titled in the name of the decedent, but 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 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 certificates, 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 fiduciary in said capacity, partnership interests, interest in any undistributed estate of or income from any property held in trust under the will or agreement of another, even though located outside of the State, at the time of death, should be listed in this schedule. Item No. ITEM List and describe fully UNIT VALUE ESTIMATED MARKET VALUE DEPARTMENT VALUATION (Do no t wri te in this space) 1 Balance Farmers Trust Company checking account #4 - 3827 - 8 I~""""- 1,658. SO 2 Balance Farmers Trust Company checking account #5-2652-5 v 893.79/ 3 Balance Farmers Trust Company passbook savings account #1-08959-6 ---- 92.8V _/V' 9,721. 30 4 75% equity in business known as Smith Music House Insert this total opposite "Personal Property", Schedule "B" in the "As Reported" column on the last page of this return. x X 12,366.75 Ie{ ~~~o ?:J / Rec - 36 COMMOX\VEALTH OF PE~NSYLV AN I A TRANSFER IXHEIUTANCE TAX SCHEDULE "c" TRANSFEllS RESIDEXT DECEDE:\T (1) Did decedent, within two years of de 11th, make any transfer of any material part~qf his estate, without receiving a valuable and adequate consideration therefor? (Answer yes or no) l~O (2) Did decedent, within two years of death, transfer property from himself to himself and another 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's heal th at time of making the transfer. (Note 1). (c) Cause of decedent's death. (Note 1). (4) Did decedent, in his lifetime, make any transfel' of property without receiving a valuable or adequate consideration therefor which was to take effect in possession or enj0yment at or after his death? (Answer yes or no) ~O (a) Was there any possibility that the property transferred might return to transferer or his estate or be subject to his power of disposition? (Answer yes or no). (b) 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 consideration therefor under which transferor expressly or impliedly reserves for his life or any period which does not in fact end before his death: (a) The possession or enjoyment of or the right to income from tht' property transferred? (Answer yes or no) ~o (b) The right to designate the persons who shall possess or enjoy the property transferred or income therefrom? (Answer yes or no) ~o (6) If the answer to (5) (b) above is in the affirmative, state whether the right was reserved in decedent alone or others (7) Did decedent in his lifetime make a transfer, the consideration for which was transferee's promise to pay income to or for the benefit of care of transferor? (Answer yes or no) ~o (8) Did decedent, at any time, transfer property, the beneficial enjoyment of which was subject to change, because of a reserverl power to alter, amend, or revoke, or which c01l1d revert to decedent under terms of transfer or by operation of law? (Answer yes or no) ~o (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 dec~dent alone or the decedent and others? (Answer yes or no) ~o NOTE 1: The answers to these questions should be supportect by affidavit by the attending physician as well as a copy of the death certificate. NOTE 2: If answer to any of the above questions is yes, set forth below a d,;:scription of the 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 detailerl statement of facts on which said claim is based. NOTE 3: List applicable property below in manner in which provided in Schedules A, B, or E. ITEM DESCRIPTION MARKET VALlIE (Estimated) DEPT. VALUATION (Dept. Only) ~O~E none Insert this total opposite "Transfers", Schedule "CO in the "As Reported" colunm on the last page of this return. -0- /YL dlUJ flCC-37 (12-63) CO..nlO~WEALTII OF l'EN:\'SYYLANIA TRANSFER II\;HERITANCE TAX RESIDENT DECEDENT SCHEDULE "0" BET\EFICIARIES \ h BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED (If step-children or DATE INTEREST OF State rull names and addresses of all who illegitimate children DECEDENT OF BENEFICIARY ave an interpst, vested, contingent or other- are involved, set STA TE YES IN ESTATE Vv i ~';f', ~n estate) forth this faeL) OR NO BI RTH Margaret M. Sm~ th I - 138 Conway Street I i -- Carlisle~ Pa. 17013 widow yes life estate in residue Florence E. Chronister I i i I I I Rox 587 r I i 50% remainder interest Carl isle~ Pa. 17013 daughter yes i in re s idue -t I I Mlldred Zelgl_er R. D. #1~ Ridge Road Boiling Springs~ Pa. 17007 step- son -t- I I -t i yes I ~ I I yes , I I I 50% remainder interest ~ in residue I I 1$1' 000. 00 I daughter William F. Kennedy 30 "G" Street Carlisle~ Pa. 17013 NOTE: Richard S. Kenned I step-son of decedent~ pre- I _ deceased decedentl havine died I November 2~ 1978 I L ! I =j I Deponent further says t.hat all the above-named beneficiaries are living at this time except below: I L I ! I I I +- I J__________ RESIDENCE NAME DA TE OF DEATH ... '" 'scn'f"""t ~~,., ~: t:: :5 2: g E~o ~ E <.J ~ 0 ~ 2; <.J "2 '51;;t: <.J ;::l 0 ~ E 2- ~ ~ SUMMARY (Sch. "A") ...(Sch. "B") .. ........( Sch. "C") Real Property.. ......... ........ Personal Property . .......... ... ...... Transfers Gross Taxable Estate. ( 1 ) (As Reported) $ 225,000.00 $. 12,366.75 $. $ $ $2}7,.. 366. 75 . (2 ) (As Determined) $ $ $ $ $ $ L- "0 Z Q) .... r.il .<Il c<l <; ..J Q.) .... Q) >< ~ <.J < r.il Q) CFJ ::c: Cl Q) r.I:J - .... ....... < -< ~ 00: ....... ~ a= ~ H '1: ~ ~. ...... "0 ~ p... 0 ~ C ~ ~ p... cO ~ \oJ -< \oJ U2 cO < :I: :I: r.il 0 ...... :.-. !-o r.il f-< ~ . ~ '" Q c ~ ..... ... ..or: ~ '+-I. Q) ~ Z 0 ..... 0 [- 0: ..Q c; Z ~ CFJ ~ ..c S p... 4f. ~ r.il U 0.0 ;::l ..... !- ~ 0 ;::l c Z U 01: c 0 -5 0 .s ~ ~ ~ ~ "-' r.il ~ 0 ~ w.; c;: ~ I!:l ...... C( .... ~ <: c .... "-' g .~ ~ ~ ...... 1::. -- E ~ U ~ ~ ,;. <:; c ::=3 .... ~ ~~ ~ c 0 ~ U U CUM\lONWEALJ II OF PENNSYLV/\;';f,\ TRANSFER INHERITANCE TAX SCHEDULE ,. E" lU~SiDE[\T DLCELJEr-;T Jul\' iL '( O\~NED PROPER"!"'{ ..:LJJ~_~..0.~~ef'_ Of' uUlf~rs, incltu~_LrL; jucdII.,2:i[;lf_'_':~'~ st(crldir.,~_~ iLl Ljto:~: {t L'<ST[{UCTfONS: !'Ids .,-;chedllle 1IIli',L r11scL(J~,e ":1 property, reed "md i,ersonid, ~led by the decedent jJi~t1y {) I' trot.: d~-' cc'den t. hJJd 0 the I','j. [;(~; t f'f-_";ll ('sLate f'irst~ :1:3 entireties, ur joint GeJlilnt~), f:~il/Ln;.; uriel' (1f~s("rj_iJLion, as incUc'u.ted lUldec Scllc'IHde ":\i'l, pLus the date <Hill pJace or 18i;ord of instrument eff\;(~tlrI6'/est>iLJC;~:~ hilt rko: not include i~Ilti.reti(~s or ()ut (if' state i~pal f~state value in estace VctluD.Lion cclullin6 Pers;:)nal rjro~)ert.y' shoul{~ i)e lisced [-:..s in Schedule "un, plus date of acquisi tlon, iWel the name, address i'nd relationsJJtp (if any) of co-owners U. t.h0 decpden t. lJesC'ription or Propert.y, percentage Estate Share Valuation DE.'PARTMENT VALCATION C AUTION-.Do no t Wri. te In Thls Sp"-ce. Value of" Entire Propert.y Value of' De(~eden t' s interest NONE -0- I i I I I I I I I 1 i I I ! j ! I L fn5ert this tot.al opposite "Jointly Owned Property", Schedule "E" ill the "As lleported" collurrn on the last page of this return. -0- I I I I I j I :JJ.,..~::Z1.t..j l