HomeMy WebLinkAbout01-0016
PETITION FOR PROBATE and GRANT OF LETTERS
MERLE D. LEHMAN N021-01- 001 Co
To: Register of Wills for the
County of Cumberland in the
189-09-4145 Commonwealth of Pennsylvania
Estate of
also known as
Social Security No.
The petition of the undersigned respectfully represents that:
Your petitioner(s), who is/are 18 years of age or older and the eXI cutor
in the last will of the above decedent, dated August 9, 1989
a~q codicil(s) dated N/A
/~- t~ ~ ~ --r:::. /...... ~ , '" ~ J' ~ '-I ~ c) ~ {:)
(
named
(state relevenat circumstances, e.g. renunciation, death of executor, etc.)
Decedent was domiciled at death in Cumberland County, Pennsylvania,
with his last family or principal residence at
777 Opossum Lake Road, Lower Frankford Township, Carlisle, Pennsylvania.
(list street, number and municipality)
Decedent, then 86 years of age, died Nov. 25, 2000
at Carlisle Hospital, Carlisle, Pennsylvania.
Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted
after execution of the will offered for probate; was not the victim of a killing and was never adjudicated
incompetent: No Exceptions
Decedent at death owned property with estimated values as follows:
(If domiciled in Pa.) All personal property
(If not domiciled in Pa.) Personal property in Pennsylvania
(If not domiciled in Pa.) Personal property in County
Value of real estate in Pennsylvania
situated as follows:
$ unestimated
$
$
$
Total:
0.00
WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s)
presented herewith and the grant of letters testamentary
(testamentary; administration c.t.a.; administration d.b.n.c.t.a.)
thereon.
~ .DLsf? ~
Frederic . ehman
777 Opossum Lake Road
Carlisle P A 17013
OATH Oft' PERSONAL REPRSENTATl V E
COMMONWEA TLH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
The petitioner(s) above-named swear(s) or affirm(s) that the statement in the foregoing peition are
true and correct to the best of the knowledge and belief of petitioner(s) and that as personal represen-
tative(s) of the above decedent petitioner(s) will well and truly administer the estate according to law.
~LJ-~_
Sworn to or affirmed and sub8cribed
before me this .3 day of , ~
~ary,2~~ ~
Ma~ s ~ egister
t f.p-/9Q- OOLp
No. 21-01- 000 I (p
Estate of
MERLE D. LEHMAN
, Deceased
DECREE OF PROBATE AND GRANT OF LETTERS
AND NOW 05- Jan. 2001
the reverse side hereof, satisfactory proof having been presented before me,
IT IS DECREED that the instrument(s) dated_ Auust 9, 1989
described therein be admitted to probate and filed of record as the last will of
MERLE D. LEHMAN
and Letters Testamentary
are hereby granted to Frederick D. Lehman
~--~>~
Register of Wills
FEES
Probate, Letters, Etc. $ 2/DO. W
Short Cert~ates{ 11)2.. $ {,G. 00
X-~~. ~.
-ReH1:lRSlatlQR $ ;3.00
:rcP $ 5.00
Total_ $ ~ 1+.00
Filed...L:: 9.:: aOO.l..............
Robert M. Frey ## 6274
ATTORNEY (Sup. Ct. LD. No.)
5 South Hanover Street
Carlisle, Pennsylvania 17013
ADDRESS
(717) 243-5838
PHONE
CALL ATT'l .
-.,-
.~
t11D5.ROj REV 9/R(' . . . . , . correctl CO ied from an original certificate of death duly filed with
T;1is is to certIfy that the. mform~tIon her'~l g~ve~ IS. d d t y th: State Vital Records Office for permanent tiling.
l.ocal Registrar. The ongmal certificate Wl e orw,U e 0
WARNING: It is illegal to duplicate this copy by photostat or photograph.
me as
6959865
~.~~.~~~~~
Local Registrar
Fee for this certificate, $2.00
p
NOV 2 8 700n
Date
No.
Hl05.:43A~_ 2187
COMMONWEALTH OF PENNSYLVANIA' DEPARTMENT OF HEALTH' VITAL RECORDS
CERTIFICATE OF DEATH
PAINT
,
~HENT
<INK
86 v...
COUNT'fOFDEMH
UNDER 1 DA'Y
-..! ........
SEX
2. Male
ST.lJE F"IL..E NUM8E:R
SOCI....L. SECURITY NUMBER
3. 189 - 09
November 25, 2000
NAME Of oeCEOENT (FrrSf. MldOle, Las!
1. Merle D. Lehman
.AGE (La. B~'f)
UNDER 1 YEAR
MOt'IthS Oays
B~HP\.ACE (City and PlACE OF OE.,fJ'H (C"eck oNy 006 .;ere lnSfrucllOflS 00 Q(t\<< ~
Stl.16 Of Forell}fl Coufllry) tiOSP1TAL.:
Carlisle, PA Inpa'ion< [!g
1. ..
FACilITY NAME (II no! insfll\JliOn. 91~ ~\'!eel;t/"ld numben
Or~, ........
{Soeclfy) U
RACe. Amencan Indi.n, &ack. Wh~.. e<c
(_1
White
~\
....
Cumberland
Ie.
DECeDENT'S USUAL OCCUPATION
(~~~M:';;.,~::~,:r
no. Farmer ".. Farrnin
OEC1:OENT'S MAILING ADDRESS (ScrW. CityfTown, StoIw. Zip Codel
711 Opossum Lake Road
Carlisle, Pa. 17013
WAS DECEOENT EVER IN
U.S. ARMEO FORCES?
....0 HoG
MAAITA~ STATUS. ~'m.cI
N.... M,"*" WIdowed.
D~fSpeaty)
Widowed
SUAVlV1NG SPOuSE
ill "Mi.. 9N8 maoen f\8mttJ
12.
11.. Stale
PII
'7c.[2Q "'.~av.aln
II.
Lower Frankford
-
...
FATHER'S NAUE (Fic'St. M~. Last)
II. Fred C. Lehman
INFOFlMAHT'S NAME rrvpeiPrinC1
... Frederick D. Lehman
METHOO OF DlSPOS11K>N
Burlaf [3 Crema1kln 0 flemcMll from Sl'f. 0
O<ho<_
17b. Coon
l);d
-..
..."'.
Cumberland _.;p' "..0 :::;..,...=-=..
MOTHER'S NAME (Fils!. Middle. MaiQen Sumilme)
11. Grace I. Be d
INFORMANT'S MAILING A.ODRESS (Street. City/'Town. Sale, ZipCoOe)
~ 777 Opossum Lake Road, Carlisle, Pa. 17013
PLACE OF OISPOSnlON. Narne of CeIMl..-y. CC'lmatOfY lOCATION. Cityrrown. State, rip ~
Of c:ltW P\~
cfty/'bc:wtl
29, 2000
17013
S.
I Appro_im.,.
:jnletWl~
j QI'l:lNlt and dHttl
I
:
PART II: OIher Signineant eondItioM ODnlnbuting to aetlth. bul:
~ ,",-,lUng in tM undetfying c.uM ~ in PI\RT I.
I :.
L
WERE ....UTOPSY FINQINGS
IM4JtABLE PA10A 10
COMPl..E11ON OF CAUSE
OFOEnH1
DATE OF INJURV
(Monlf'1:.0a0i,~ar)
TIME OF INJURY
INJUR'1 ~ WORK?
DESCRIBE H()IN INJURY OCCURRED
M:ciderJI
'-@
o
o
Homieidlt
Pendin; kwUligallon
o
o
o PLACe OF INJURY. AI home. r.rr:, street factC)ty, otftce M.
buitdlng._c.t$pecltv)
....
'M 0 NoD
Naturm
,...0
HoD
-
Cou64 ~ be determined
(/j)
a.. 21b.
(:EATI'IE" lCheell onr,o onel
.CElfTJIlYING PHYSICI"" {Phy!.ICl8f1 CerlltyIrlg cause 01 dealh 'M'lef1 at\Olher phySICIan "as pronounced dear" ana compllJ'led tlem 23)
To the bht of my know"Ho-. cMllth oceur't'H dlHl to the c.uM(slat'd mann.' .. It.led. . . . . . . . . . . . . . . . . . . .
29.
.JtftONOUNClNG AND CERTIFYINC PHYSICIAN (PhysiCian bOIt'I ",onounot\g dfIalf\ and certJlyJnq fO cause CI dealt'll
To the ~otmy'u'OW'h.dge.de:.lhoccUrredat IN Urntt, da'.. andplac., anddualoIheC.uM(I).ndmann.'...u.tttd..................
.1ft.OICAL EXAMINER/CORONER
On the ba.le or ...rnlnatlon aRdlor In'Westlg.110n.ln my opInion, d..th occurred at the 11m.. date. nd place, and du. to the cauMC.) and
manner..'t.led...................... ..,................ "'" ........................ .....,......... .............
31..
REG1STR^A'SSIGN"'TUAEAN~E~. 1'-.0
~ l'1 ~1 ~\ I~,-\.,d
~&.~
~I- ::LOO/-OOILt>
REGISTER OF WILLS OF CUMBERLAND COUNTY
OATH OF SUBSCRIBING WITNESS
Robert M. Frey
xxooJti:dt
(each) a subscribing witness to the will presented herewith, (each) being duly qualified according to
law, depose(s) and say(s) that he wa s present and saw
Merle D. Lehman
the testat or , sign the same and that he signed as a witness at the
request of testat 0 r in his presence and (in the presence of each otl:\.er) (in the presence of the
other subscribing witness(es)).
1/;/ '" -:- ht.. "'7->~
Sworn to or affirmed and subscribed before f 1..A(I'"Vy( -+
me this ~ day of Robert M. Frey (Name)
'--JU(ill~ ~'ba,1tP;::'$pAY ~ Sou th Hano~::dr:~)reet ,
- r~ C. Lewl.s Register .
Carlisle PA 17013
(Name)
(Address)
REGISTER OF WILLS OF CUMBERLAND COUNTY
OATH OF NON-SUBSCRIBING WITNESS
Robert G Frey and Mary C. Wert
(each) a subscriber hereto, (each) being duly qualified according to law, depose(s) and say(s) that
they are familiar with the signature of Krista Kinq
"' I' x xooliixtk
testat r i x of (one of the subscribing witnesses to) the will
that
they
presented herewith and
IDOIDxiXx
believe. the signature on the will is. in the handwriting of
Krista King
to the best of their _ knowledge and belief.
u-
A
G. Fre'fName)
5 South Hanover St.,Carli
ert (Name)
Hanover St.,Carlisle PA
(Address)
---
f
~
c'
.~
1
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~
LAST WILL AND TEST AMENT
OF
MERLE D. LEHMAN
I, MERLE D. LEHMAN, of Lower Frankford Township (mailing address: R. D. #9,
Box 206, Carlisle, Pennsylvania 17013), Cumberland County, Pennsylvania, being of sound
and disposing mind, memory and understanding, do hereby make, publish and declare this as and
for my Last Will and Testament hereby revoking and making void any and all Wills by me at any
time heretofore made.
1. I direct my hereinafter named personal representative to pay all of my just debts and
funeral expenses as soon after my death as may be found convenient to do so. I direct my
personal representative to make appropriate arrangements for my funeral services and that my
body be interred on my burial lot located in Westminster Cemetery in North Middleton Township
near the Borough of Carlisle, Pennsylvania, on which burial lot are already interred bodies of my
first wife and two unnamed infants.
2. All of the rest, residue and remainder of my estate, real, personal and mixed, and
wheresoever the same may be situate, I give, devise and bequeath to my wife, Evelyn I. Lehman,
her heirs and assigns, to the exclusion of my children, born and unborn, provided my said wife,
Evelyn I. Lehman, shall survive me by a period of ninety (90) days.
3. Should my said wife, Evelyn I. Lehman, predecease me or fail to survive me by the
aforesaid period of ninety (90) days, then in such event all of the rest, residue and remainder of
my estate, real, personal and mixed and wheresoever the same may be situate, I give, devise and
bequeath as follows:
a) All real estate which I may own at the time of my death, together with the
improvements thereon, I give, devise and bequeath to my daughter, Geraldine Gutshall, her heirs
and assigns, provided she shall survive me by a period of ninety (90) days, but should she fail to
so survive me then to such of her issue as shall survive me by a period of ninety (90) days, per
stirpes, which issue at the present time consists of her three (3) children who are Angela Marie
Hall, Kenneth Lee Mansfield, Jr., and Shawn Merle Gutshall.
b) The balance thereof! give and bequeath in equal shares to my son, Frederick D.
Lehman, and my daughter, Geraldine Gutshall, their heirs and assigns, provided each of them
shall survive me by a period of ninety (90) days, but should either of them fail to so survive me
then the share such deceased child would have received shall pass to such of his or her issue as
shall survive me by a period of ninety (90) days, per stirpes, but if there be no such issue then the
same shall be added to the share of the other child, per stirpes. At the present time Frederick D.
Lehman is the father of the following four (4) children: Kristin Lehman, Carla Lehman, Brian
Lehman, and Bethany Lehman.
4. Should any person less than 18 years of age be entitled to distribution from my estate,
in such event I nominate, constitute and appoint my personal representative as Guardian of the
estate of each such person, but should my personal representative decline to act or cease serving
as such, then I nominate, constitute and appoint Farmers Trust Company and its successors, One
West High Street, Carlisle, Pennsylvania, as Guardian of the estate of each such person, and I
authorize and direct the Guardian of the person to receive and to invest the same, and to pay the
income arising therefrom, together with so much of the principal thereof as in the opinion of said
Guardian is necessary and desirable to be expended for the proper maintenance, support and
education of such person, to or for the benefit of such person, and upon such person attaining 18
Page 1 of 2 Pages
years of age to pay to him or her the then remaining principal together with any undistributed
Income.
5. I hereby nominate, constitute and appoint my said wife, Evelyn I. Lehman, as
Executrix of this my Last Will and Testament but should she predecease me or fail to qualify or
cease serving as such, then in such event I nominate, constitute and appoint my son, Frederick D.
Lehman, as alternate or successor Executor, but should he fail to qualify or cease serving as such,
then in such event I nominate, constitute and appoint my daughter, Geraldine Gutshall, as
alternate or successor Executrix, and I further direct that none of them shall be required to post
any bond to secure the faithful performance of his or her duties in the Commonwealth of
Pennsylvania or in any other jurisdiction.
IN WITNESS WHEREOF, I have hereunto set my hand and seal to this my Last Will and
Testament written on two (2) pages, this 9th day of August, 1989.
}tJ~ [1 ~EAL)
Merle D. Lehman
Signed, sealed, published and declared by MERLE D. LEHMAN, the Testator
above-named, as and for his Last Will and Testament, in our presence, who, in his presence, at
his request, and in the presence of each other, have hereunto subscribed our names as attesting
witnesses.
~k'J,f
Jfr~ ~~
..---
1:-
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Name of Decedent: Merle D. Lehman
Date of Death: November 25,2000
Will No.
Admin.No. 21-01-0016
To the Register:
I certify that notice of (beneficial Interest) estate administration required
by Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to the
following beneficiaries of the above-captioned estate on: January 22, 2001.
Name
Address
Frederick D. Lehman, 777 Opossum Lake Road, Carlisle, Pennsylvania 17013
Geraldine Gutshall, 711 Opossum Lake Road, Carlisle, Pennsylvania 17013
Notice has now been given to all persons entitled thereto under Rule 5.6)a)
except NO EXCEPTIONS
Date: January 22, 2001
I ./-: r-
r ~1t-\.u h'1 ~ 'A ~
Signature
Name: Robert M. Frey
Address: 5 South Hanover Street
Carlisle PA 17013
Capacity:_ Personal Representative
-.X Counsel for personal representative
CJ~
STATUS REPORT UNDER RULE 6.12
Name of Decedent: MERLE D. LEHMAN
Date of Death:
Will No.
Admin. No. 21-01-0016
Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I
report the following with respect to completion of the administration of the
above-captioned estate:
1. State whether administration of the estate if complete:
Yes (X) No ( )
2. If the answer is No, state when the personal representative reasonably
believes that the administration will be complete:
3. If the answer to No.1 is Yes, state the following:
(a) Did the personal representative file a final account with the
Court? Yes (X ) No ( ).
(b) The separate Orphans' Court no. (if any) for the personal
representative's account is:
(c) Did the personal representative state an account informally to
the parties in interest? Yes ( ) No ( )
(d) Copies of receipts, releases, joinders and approvals of formal or
informal accounts may be filed with the Clerk of the Orphans' Court and may be
attached to this report.
Date: July 1,2002
Robert G. Frey
Name (Please type or print)
5 South Hanover Street
Address
.~ \~.;
. , ) (717) 243-5838
Telephone No.
G::: eaplltity~.O{ ) Personal Representative
( X) Counsel for personal representative
.
\ /6/'0/9-6
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280aDl
HARRISB~RG, PA 17128-0601
..
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
'*
REV-1547 EX AFP 112-00>
MERLE
D
ROBERT M FREY
FREY 8 TILEY
5 S HANOVER ST
CARLISLE
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
08-27-2001
LEHMAN
11-25-2000
21 01-0016
CUMBERLAND
101
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
REY=iS'4j-E3f-AFP-fi'2=oOY-NOYicE--OF-YNHEiiiTANCE-Yix-APPRAisEMENT~--A[rOWANCE-(fR-----------------
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF LEHMAN MERLE D FILE NO. 21 01-0016 ACN 101 DATE 08-27-2001
Allount Rellitted
PA 17013 '
TAX RETURN WAS:
) ACCEPTED AS FILED
( X) CHANGED
SEE ATTACHED NOTICE
I~ an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will
re~lect ~igures that include the total o~ ALL returns assessed to date.
ASSESSMENT OF TAX:
15. Allount of Line 14 at Spousal rate (15)
16. Allount of Line 14 taxable at Lineal/Class A rate (16)
17. Allount of Line 14 at Sibling rate (17)
18. Allount of Line 14 taxable at Collateral/Class B rate (18)
19. Principal Tax Due
TAX CREDITS:
PAYMENT
DATE
02-23-2001
07-20-2001
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Stock/Partnership Interest (Schedule C)
4. Mortgages/Notes Receivable (Schedule D)
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E)
6. Jointly Owned Property (Schedule F)
7. Transfers (Schedule G)
8. Total Assets
n)
(2)
(3)
(4)
(5)
(6)
(7)
130,930.00
.00
.00
.00
39,345.00
.00
.00
(8)
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Ad.. Costs/Misc. Expenses (Schedule H)
10. Debts/Mortgage Liabilities/Liens (Schedule I)
11. Total Deductions
12. Net Value of Tax Return
13. Charitable/Governllental Bequests; Non-elected 9113 Trusts (Schedule J)
14. Net Value of Estate Subject to Tax
(9)
nO)
24,320.00
1.978.00
NOTE:
.00
143,977.00
.00
.00
X 00 =
X 045 =
X 12 =
X 15 =
RECEIPT
NUMBER
AA478066
CD000073
DISCOUNT (+)
INTEREST/PEN PAID (-)
303.81
.00
5,772.30
245.00
AMOUNT PAID
INTEREST IS CHARGED THROUGH 09-11-2001
AT THE RATES APPLICABLE AS OUTLINED ON THE
REVERSE SIDE OF THIS FORM
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
(11)
(2)
(3)
(4)
(9)=
NOTE: To insure proper
credit to your account,
subllit the upper portion
of this forll with your
tax paYllent.
170,275.00
26.298 00
143,977.00
.00
143,977.00
.00
6,479.00
.00
.00
6,479.00
6,321. 11
157.89
.66
158.55
* IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
.
.., .
REV-141Q EX (6-68)
I
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG PA 17128-0601
DECEDENrS NAME
,*
INHERITANCE TAX
EXPLANATION
OF CHANGES
FILE NUMBER
Merle D. Lehman
REVIEWED BY
ACN
2101-0016
101
John Kuchinski
ITEM
SCHEDULE NO. EXPLANATION OF CHANGES
H 83 The claim for the family exemption has been disallowed. The claimant must be a spouse
or if no spouse, a parent or child living in the same household as the decedent as of the
date of death.
ROW
Page 1
-
....
,
16--/19- ~
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. Z80601
HARRIS8URG, PA 171Z8-0601
..
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
RECORD ADJUSTMENT
'*
[\ I
(iV
Re'~n",""
..vtJ:ii. .
Rer "1
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
01-07-2002
LEHMAN
11-25-2000
21 01-0016
CUMBERLAND
101
'02 JAN 18
P 3 ~15
Amount Remitted
REY-1595 EX AFP HZ-DOl
MERLE
D
CAROL WERT
FREY & TILEY
5 S HANOVER ST
CARLISLE
Cic!rk
Gwnbe
PA 17013
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
ESTATE OF LEHMAN
MERLE
D FILE NO. 21 01-0016
NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment.
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
REV :i5'9i-EX-AFP-fi'2-:ooY-----.-.-iNHEfiiYANCi-i'A-i-RE-CORD-AD:msi'HiN:r-..----------------------- ------
9113 Trusts (Schedule J)
ADJUSTHENT BASED ON:
VALUE OF ESTATE:
PROTEST BOARD DECISION
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Stock/Partnership Interest (Schedule C)
~. Hortgages/Notes Receivable (Schedule D)
5. Cash/Bank Deposits/Hisc. Personal Property (Schedule E)
6. Jointly Owned Property (Schedule F)
7. Transfers (Schedule G)
8. Total Assets
DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Administrative Costs/
Hiscellaneous Expenses (Schedule H)
Debts/Hortgage Liabilities/Liens (Schedule I)
Total Deductions
Net Value of Tax Return
Charitable/Governmental Bequests; Non-elected
Net Value of Estate Subject to Tax
10.
11.
12.
13.
l~.
TAX:
15. Amount of
16. Amount of
17. Amount of
18. Amount of
19. Principal
TAX CREDITS:
Line l~ at Spousal
Line l~ taxable at
Line l~ at Sibling
Line l~ taxable at
Tax Due
rate
Lineal/Class A rate
rate
Collateral/Class B rate
DATE
02-23-2001
07-20-2001
NUHBER
AA478066
CD000073
+
INTEREST/PEN PAID (-)
303.81
.00
ACN 101
(1)
(2)
(3)
(~)
(5)
(6)
(7)
130,930.00
.00
.00
.00
39,345.00
.00
.00
(8)
DATE
01-07-2002
(9)
(10)
27,820.00
1,978.00
(11)
(12)
(13)
(1~)
170,275.00
29,798.00
140.477.00
.00
140,477.00
.00
6,321.47
.00
.00
6.321.00
6 321.11
.11CR
.00
.11CR
. IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.)
(15)
(16)
(17)
(18)
.OOX 00 =
140,477.00X 045=
.OOX 12 =
.OOX 15 =
(19)
AHOUNT PAID
5,772.30
245.00
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
"
BOARD OF APPEALS
DEPT. 281021
HARRISBURG, PA 17128-1021
..
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
PHONE: 717-783-3664
FAX: 717-787-7270
A TIN CAROL WERT
FREY & TILEY
5 S HANOVER ST
CARLISLE PA 17013
IN RE ESTATE OF:
MERLE D LEHMAN
DOCKET NO.: 0119685
TAX TYPE: INHERITANCE
APPEAL TYPE PROTEST
FILE NUMBER: 2101-0016
ACN: 101
APPRAISEMENT: 08-27-01
PETITION FILED: 08-27-01
EXAMINER: LISA GARLAND DIAZ
MAILING DATE:
DEe 1 0 2001
DECISION AND ORDER
In its appraisement and assessment of the estate's inheritance tax return, the
Department disallowed the claim for the family exemption on the basis that the
decedent and the claimant were not members of the same household at the time of the
decedent's death.
Petitioner has submitted evidence which indicates that the decedent and the
claimant of the family exemption were, in fact, members of the same household at the
time of the decedent's death. Therefore, the claim for the family exemption is allowable.
Page 1 of 2
ESTATE OF MERLE D LEHMAN
BOARD DOCKET NO. 0119685
Page 2 of 2
Accordingly, it is hereby, Ordered that the protest is sustained.
The Department is directed to issue an amended appraisement and assessment
reflecting the allowance of the family exemption as claimed.
FOR THE BOARD OF APPEALS
~~1?~
Jo ph R. Sleek, Board Member
ANY APPEAL FROM THIS DECISION MUST BE FILED WITH THE ORPHANS'
COURT WITHIN SIXTY (60) DAYS OF RECEIPT OF THIS DECISION.
A STATEMENT OF ACCOUNT WILL BE MAILED TO YOU BY THE BUREAU OF
INDIVIDUAL TAXES.
IF YOU REQUIRE THIS INFORMATION IN AN ALTERNATE FORMAT UNDER THE
PROVISIONS OF AMERICANS WITH DISABILITIES ACT OF 1990, PLEASE CALL
(717) 783-3664, OR FOR SERVICES FOR TAXPAYERS WITH SPECIAL HEARING
AND SPEAKING NEEDS: 1-800-447-3020 (IT ONLY)
COMMONWEALTH OF PENNSYl VANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1162 EX(11-96)
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
FREY ROBERT M
5 S HANOVER STREET
CARLISLE, PA 17013
~h__.h fold
ESTATE INFORMATION: SSN: 189-09-4145
FILE NUMBER: 21-2001- 0016
DECEDENT NAME: LEHMAN MERLE 0
DATE OF PAYMENT: 07/20/2001
POSTMARK DATE: 0010010000
COUNTY: CUMBERLAND
DATE OF DEATH: 11/25/2000
NO. CD 000073
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 I $245.00
I
I
I
I
I
I
I
I
TOTAL AMOUNT PAID:
$245.00
REMARKS: ROBERT M FREY
CHECK# 67
SEAL
INITIALS: AC
RECEIVED BY:
REGIS1~R OF WILLS
MARY C. LEWIS
REGISTER OF WILLS
FIRST AND FINAL ACCOUNT OF FREDERICK 0 LEHMAN, EXECUTOR OF
THE LAST WILL AND TESTAMENT OF MERLE D. LEHMAN, LATE OF LOWER
FRANKFORD TOWNSHIP, CUMBERLAND COUNTY, PENNSYLVANIA, DECEASED.
DATE OF DEATH:
NOVEMBER 25, 2000
LETTERS TESTAMENTARY ADVERTISED: CLJ: Feb.2nd, Feb 9th, & Feb 16,2001
Sentinel: Jan.25th,Feb. 1 st, & Feb.8, 2001
ESTATE FILE NO.:
21-01-0016
PRINCIPAL RECEIVED
ACCOUNTANT IS CHARGED WITH THE AMOUNTS OF PRINCIPAL AND INTEREST RECEIVED AND CLAIMS
CREDIT FOR THE DISBURSEMENTS MADE AS STATED BELOW:
2000
Nov. 25
Automobile, 1963 2 Door Hawk Studebaker, Appraisal $3,500.00
Nov. 25
Real Estate, 711 Opossum Lake Road
Lower Frankford Township, Cumberland County
$130,930.00
2001
Jan 1 M & T Bank, Checking Acct #424102 $8,231.82
Jan 17 Adams Electric, Patronage $51.59
Jan 17 Commonwealth of PA, Rebate School Property Tax $100.00
Feb.13 Refund, PP&L Electric $83.70
Feb 13 Refund, Constitution Life insurance premium $122.68
Feb 21 Proceeds from Estate of Evelyn I. Lehman $19,817.63
June 7 Proceeds from auction of Household Goods and $6,990.00
Farm Equipment
June 11
Erie Insurance Co., payment of claim for damage
to pig pen
$446.29
TOTAL PRINCIPAL RECEIVED
$170,273.71
1
INCOME RECEIVED
2001
Feb. 8 Interest, Estate Checking Acct #8892443790 $.95
March 8 Interest, Estate Checking Acct#8892443790 $5.32
April 8 Interest, Estate Checking Acct #8892443790 $7.18
May 8 Interest, Estate Checking Acct #8892443790 $5.71
June 8 Interest, Estate Checking Acct #8892443790 $5.35
July 8 Interest, Estate Checking Acct #8892443790 $7.00
Aug 8 Interest, Estate Checking Acct #8892443790 $7.89
Sept 7 Interest, Estate Checking Acct #8892443790 $4.71
Oct 5 Interest, Estate Checking Acct #8892443790 $2.38
Oct 30 Interest, Estate Checking Acct #8892443790 $1.83
2002
Jan 7 Adams Electric, Patronage $48.85
TOTAL INCOME RECEIVED $97.17
DISBURSEMENTS
2001
Jan 8
Jan 8
Jan 8
Jan 23
Register of Wills, Probate
Hoffman-Roth Funeral Home
Adams Electric, Electricity
Cumberland Law Journal, Advertising
$214.00
$6,809.50
$35.00
$75.00
2
Jan 23 Adams Electric, Electricity $65.41
Feb 2 Adams Electric, Electricity $34.41
Feb 7 Shipley Oil, Heating Oil $239.85
Feb 7 Erie Insurance Co., Home Protection Premium $114.00
F eb 19 Westminster Cemetery, Funeral $300.00
Feb 19 The Sentinel, Advertising $84.11
Feb. 21 Westminster Cemetery, Funeral
Opening of Grave and Headstone $1,115.00
Feb 23 Register of Wills, Agent,
Estimated PA Inheritance Tax $5,772.30
March 7 Adams Electric, Electricity $33.00
April 4 Deborah A. Kitner, Tax Collector $264.58
2001 Real Estate Taxes
April 4 Erie Insurance Co., Home Protection Premium $115.00
April 4 Adams Electric, Electricity $66.00
April 19 Dick Gutshall, Appraiser of Farm Equipment $100.00
May 24 Refund, Adams Electric -$7.00
June 13 Refund, Erie Insurance Co., Home Protection Premium -$162.00
June 22 Carlisle Hospital, Outpatient Deductible $250.00
June 29 Floyd R. Darhower, Repairs to the Hog Pen $829.24
July 16 Register of Wills, Additonal Probate Fee $35.00
July 16 Register of Wills, Agent, Balance of PA Inheritance Tax $245.00
July 16 Register of Wills, Fee to File PA Inheritance Tax Return $15.00
3
July 16 Geraldine Gutshall, Family Exemption $3,500.00
July 16 Frederick D. Lehman, Executor Fee $7,800.00
July 16 Robert M. Frey, Attorney Fee $7,800.00
July 16 Register of Wills, Fee to file First & Final Account $110.00
July 16 Robert M. Frey, Reserve for 2001 Fiduciary Taxes $25.00
Dec 4 Bank Charge 8.00
2002 \)
Feb 20 Register of Wills, Fee to File Amended PA Inheritance $15.00
Tax Return
Feb 20 Recorder of Deeds, Recording Fee $26.50
TOTAL DISBURSEMENT $35,926.90
RECAPITULA TION
TOTAL PRINCIPAL RECEIVED
$170,273.71
$97.17
TOTAL INCOME RECEIVED
TOTAL RECEIPTS
$170,370.88
-$35.926.90
TOTAL DISBURSEMENT
TOTAL FOR DISTRIBUTION
$134,443.98
4
PROPOSED SCHEDULE OF DISTRIBUTION
LESS BEQUEST OF REAL ESTATE TO GERALDINE GUTSHALL
$134,443.98
-$130.930.00
TOTAL FOR DISTRIBUTION
NET TOTAL FOR DISTRIBUTION
$3.513.98
TO:
Geraldine Gutshall
707 Opossum Lake Road
Carlisle PA 17013
1/2 of residue of estate:
(Valuation of Automobile $3,500.00)
1/2 of Automobile, in kind
1/2 of Automobile,
(Gift from Frederick D. Lehman)
Balance of residue of estate
$3.506.99
$1,750.00
$1,750.00
$ 6.99
Total
$3.506.99
TO: Frederick D. Lehman $ 6.99
777 Opossum Lake Road
Carlisle PA 17013
1/2 of residue of estate:
(Valuation of Automobile $3,500.00)
Automobile, in kind,
(Gifted to Geraldine Gutshall)
Balance of residue of estate $ 6.99
Total $ 6.99
Total Distribution $3.513.98
5
COMMONWEAL TH OF PENN8YL VANIA)
):88.:
COUNTY OF CUMBERLAND )
Before me, the undersigned officer, personally appeared Frederick D.
Lehman, Executor of the Last Will and Testament of Merle D. Lehman, deceased,
who, being duly sworn according to law, deposes and says that the foregoing First
and Final Account is true and correct to the best of his knowledge, information and
belief.
~ZJ- ~
Frederick D. Lehman
Sworn to and subscribed before
me this ~ c ~day of February 2002.
~~L~.:J ~-
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NOTARIAL SEAL
ROBERT G. FREY. NOTARY PUBUC
CARUSLE, CUMBERLAND COUNTY, PA
MY COMMISSION EXPRIRES JUNE 3, 2002
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COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT 280601
HARRISBURG, PA 17128-0601
/6- /9'1-6
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
2'7 .
RE~-1500 EX (f,OQ)
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[8] 6. Decedent Died Testate (Attaoh copy of Will)
09. litigation Proceeds Received 010. Spousal Poverty Credtt (dalll ofdetlth between 12-31-91 and H-95) 011. Election to tax under Sec. 9113(A) (Attach Sch 0)
....:tl'illlilli!lim!:lt.1i.Mli!!!mi~i~IiIIi!~~igi!!!:lm!ll!!:lt.1i!j;~i~ Jl!!:l~~~llil".".ii!fJ:" JIiJI'lIl!~!~~iWiiJJ
NAME COMPLETE MAILING ADDRESS
Robert M, Fre 5 South Hanover Street
FIRM NAME (If Applicable)
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DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
Lehman, Merle D,
DATE OF DEATH (MM-DD-YEAR)
DATE OF BIRTH (MM-DD- YEAR)
11/25/2000 10125/1914
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
02
040,
07
Supplemental Retun\
Future Interest Compromise (date of death after 12-12-82)
Decedent Maintained a Living Trust (Attach copy of Trust)
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Carlisle PA 17013
Fre & Tile
TELEPHONE NUMBER
717 243-5838
1. Real Estate (Schedule A)
(1)
(2) NONE
(3) NONE
(4) NONE
(5)
(6) NONE
2. Stocks and Bonds (Schedule B)
3. Closely Held Corporation, Partnership or Sole-Proprietorship
4. Mortgages & Notes Receivable {Schedule D}
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E)
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6. Jointly Owned Property (Schedule F)
o Separate Billing Requested
7. InterNivos Transfer & Miscellaneous Non-Probate Property
(Schedule G or L)
(7) NONE
8. TOTAL GROSS ASSETS (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H)
(9)
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) 10)
11. TOTAL DEDUCTIONS (total Lines 9 & 10)
12. NET VALUE OF ESTATE (Line 8 minus Line 11)
13. Charitable and Governmental BequestslSec 9113 Trusts for which an election to tax has not
been made (Schedule J)
14. Net Value Subject to Tax (Line 12 minus Line 13)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15, Amount of Line 14 taxable at the spousal tax
rate ,or transfers under Sec.9116 (a)(1.2) x ,0 (15)
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j:: 16, Amount of Line 14 taxable at lineal rate 140,477 X .O~ (16)
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>< 1B. Amount of Line 14 taxable at collateral rate x ,15 (1B)
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OFFICIAL USE QNL Y
FILE NUMBER
2 1-
o 1 0 0 1 6
COUNTY CODE
YEAR NUMaER
SOCIAL SECURITY NUMBER
189-09-4145
THIS RETURN MUST BE FILED IN DUPLICATe WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
03
05
Remllir.der Retum {dlllll 01 deelh prior to 12-13082)
Federal Estate Tax Return Required
8. Total Number of Safe Deposit Boxes
OFFICIAL USE ONLY
130;!r.lO
39,345
170,275
(B)
27,820
1,978
(11)
(12)
(13)
(14)
29,798
140,477
o
140,477
o
6,321
o
o
6,321
19.~D~ (19)
20~ liIliJi.)lIiI:~~1!BJlIR__'i~
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217
Lehman, Merle D.
189-09-4145
Decedent's ComDlete Address:
STREET ADDRESS
711 Opossum Lake Road
CITY T:TATE IZIP
Carlisle PA 17013
Tax Payments and Credits:
,.
2.
Tax Due (Page 1 Line 19)
Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1)
6,321
5,772
304
Total Credits ( A + B + C ) (2)
6,076
3. InteresUPenalty if applicable
D.lnterest
E. Penalty
4.
Total InterestlPena\ty ( D + E )
If Line 2 is greater than Line 1 + Line 3. enter the difference. This is the OVERPAYMENT.
Check box on Page 1 Line 20 to request a refund
If line 1 + line 3 is greater than line 2, enter the difference. This is the TAX DUE.
A. Enter the interest on the tax due.
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE.
Make Check
(3)
o
5.
(4)
(5)
(SA)
(5B)
245
o
245
REGISTER OF
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X"IN THE APPROPRIATE BLOCKS
,.
Did decedent make a transfer and:
a. retain the use or income oflhe property transferred;
b. retain the right to designate who shall use the property transferred or its income;
c. retain a reversionary interest; or
d. receive the promise for life of either payments, benefits or care?
If death occurred after December 12, 19a2,did decedent transfer property within one year of death
without receiving adequate consideration?
Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?
Yes
o
o
o
o
o
o
2.
3.
4.
Ok! decedent own an Individual Retirement Account, annuity or other non-probate property which
contains a beneficiary designation?
o
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
o
No
o
o
o
o
o
o
DATE
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and bel(~, \t is true,
and comolete. Declaration of oreoarer other than the oersonal reoresentative is based on all information of which oreparer has any knowledae.
~~~ES~NGRETURN
ADDRESS
777 Opossum Lake Road, Carlisle PA 17013
SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE
DATE
ADDRESS
5 South Hanover Street, Carlisle PA 17013
For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use otthe SUNil/ill9 spclJSe \s 3%
[72 P.S, Section 9116 (a)(1.1)(i)J
FCI dates 01 death on or after January 1, 1995, the tax rate imposed on the net I/alue of transfers to or for the use of the survilling spouse is 0% [72 P,S, Section 9116 (a)(1.1){ii)].
The statute does not exempt a transfer to a survr,ring spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable 8IIen if
the sUN'll/ing spouse is the only beneficiary
For dates of death on or after July 1, 2000
The tax rate imposed on the net value of transfers from a deceased child twenty_one years of age or younger at death to or lor the use of a natural parent, an adoptil/e parent,
or a stepparent olthe child is 0%[72 P.S, Section 9118{a)(1.2))
The tax rale imposed on the net value of transfers to or for the use of the decedenfs lineal beneficiaries is 4_5%, except as noted in 72 P.S_ Section 9116{1.2) [72 P.S. Section 9116(a)(1)].
The tax rate imposed on the netl/alue oftranslers to or for the use of the decedenfs siblings is 12% [72 P.S. Section 9116(a)(1,3)] .A sibling is defined, under Section 9102, as an
individual who has at least one parent in common with the decedent. whether by btood Of adoption.
217 ,
'REV-1737-.2 EX + (11~99)
COMMONWEALTH OF PENNSYLVAN'A
INHERITANCE TAX RETURN
NONRESIDENT DECEDENT
ESTATE OF FILE NUMBER
Merle 0, Lehman 21-01-0016
Part 1 must include all real property owned by the decedent individually or as a tenant in common with another party(ies), having its
situs in Pennsylvania. Property which is jointly-owned with right of survivorship should be disclosed on Schedule F. All real estate
must be reported at fair market value which is defined as the price at which property would be exchanged between a willing buyer and
SCHEDULE A, PART 1
REAL ESTATE
IN PENNSYLVANIA
a wiflinn seller, neither beinn comneUed to buy or sell both havino reasonable knowledne of the relevant facts.
'TEM
NUMBER DESCRIPTION VALUE AT DATE OF DEATH
1, Real Estate, 711 Opossum Lake Road, Lower Frankford Township, Cumberland County 130,930
SEE ATACHED DESCRIPTION
,
PART 1 TOTAL
$ 130,930
PART 2 TOTAL
Proportionate Method On Iv from reverse side $ 0
TOTAL (Also enter on Une 1 RecaDitulation\ $ 130,930
(If more space is needed, insert additional sheets of the same size)
LEGAL DESCRIPTION FOR REAL ESTATE OF MERLE D. LEHMAN
ALL THOSE THREE CERTAIN tracts ofland situate in the Township of Lower Frankford,
County of Cumberland, and State of Pennsylvania, bounded and described as follows:
TRACT NO. 1:
BEGINNING at a stone or post on line of land formerly of Michael Minich, later of Joseph Negley,
and now or formerly of Ralph H. Weigle, which stone or post at the place of beginning is North 86
degrees West a distance of7.2 perches or 118.8 feet, more or less, from Township Road T-456 known
as Oak Hill Road; thence from said stone or post at the place of beginning along the Western line of
Tract No.2 hereinafter described, due North a distance of 34.4 perches or 575.85 feet to a post at
Township Road T-459 known as Opossum Lake Road; thence by said Opossum Lake Road and land
now or formerly of Harry 1. Brown, Jr., westwardly a distance of 100 feet to a point at the
southeastern corner of land now or formerly of Geraldine J. Lehman conveyed to her by deed recorded
in the hereinafter named Recorder's Office in Deed Book Ill, Page 680; thence still westwardly along
said Opossum Lake Road and land of Geraldine 1. Lehman, South 69 degrees 17 minutes 45 seconds
West a distance of 120.00 feet to a point; thence still along said land of Geraldine r. Lehman, North 17
degrees 08 minutes 45 seconds West a distance of 173.57 feet to a point; thence North 27 degrees 18
minutes 32 seconds East a distance of 145.58 feet to a point at the northwestern corner of said land
formerly of Donald M. Stouffer and wife, and now or formerly of Max 1. Silvis and wife, (see Deed
Book 25"E", Page 403); thence along the northern line of said land now or formerly of Max 1. Silvis
and wife, North 60 degrees 27 minutes 20 seconds East a distance of 126.08 feet, more or less, to a
point in line ofland now or formerly ofD: O. Langley; thence North 1 degrees 30 minutes 0 seconds
West a distance of218.49 feet, more or less, to'a point at corner ofland common to said land now or
formerly of D. O. Langley and land now or formerly of Lee E. Barrick and land now or formerly#of
Harry A. Miller; thence along line of said land now or formerly of Harry A. Miller and continuing
along line of land now or formerly of William James Thompson, South 86 degrees West a distance of
31.3 perches or 516.45 feet to a stone at corner of Tract No.3; thence along the eastern line of said
Tract No.3, South 1 degree 30 minutes East a distance of20 perches or 330.00 feet to a point; thence
along the southern line of said Tract No.3, North 86 degrees 30 minutes West a distance of 5.8 perches
or 95.70 feet to a point in line ofland formerly of Simon Carl and now or formerly of Mark Davis;
thence along line of said land formerly of Simon Carl and now or formerly of Mark Davis, South 1
degree 30 minutes East a distance of 330.21 feet, more or less, to a point in the center line of said
Township Road T-459 known as Opossum Lake Road at corner of land now or formerly of Kenneth
Lee Mansfield, Jr.; thence along the center line of said Opossum Lake Road and said land now or
formerly of Kenneth Lee Mansfield, Jr. by a curve to the left having a radius of 504.41 feet an arc
distance of 134.33 feet to a point; thence still along line of said land now or formerly of Kenneth Lee
Mansfield, Jr. the following three courses in distances: (l) South 4 degrees 03 minutes 20 seconds
East a distance of 308.07 feet to an iron pin; (2) North 85 degrees 56 minutes 39 seconds East a
distance of 105.00 feet to an iron pin; and (3) South 4 degrees 03 minutes 20 ~econds East a distance
of 100.00 feet to a point in line ofland now or formerly of Ralph H. Weigle; thence along line of said
land now or formerly of Ralph H. Weigle, South 86 degrees 30 minutes East a distance of 110 feet,
more or less, to a point at the southwestern corner of Tract No.2 hereinafter described at the Place of
BEGINNING.
TRACT NO.2:
BEGINNING at a stone in line of land formerly of A.O. Bishop and now or formerly of Ralph H.
Weigle, at Township Road T-456 known as Oak Hill Road; thence from said stone at the place of
beginning along said Oak Hill Road and land now or formerly of Francis Diller, North I degree 15
minutes 0 seconds West a distance of 37.7 perches or 622.05 feet to a point at Township Road T-459
known as Opossum Lake Road at land now or formerly of Harry 1. Brown, Jr.; thence along said
Opossum Lake Road and land now or formerly of Harry 1. Brown, Jr., South 63 degrees 30 minutes 0
seconds West a distance of 5.2 perches or 85.8 feet to a post at corner of Tract No. I herein above-
described; thence by said Tract No. I hereinabove-described, due South a distance of 34.9 perches or ~
575.85 feet to a point in line of said land formerly of A.O. Bishop and now or formerly of Ralph H.
Weigle; thence along the northern line of said land now or formerly of Ralph H. Weigle, South 86
degrees 0 minutes 0 seconds East a distance of7.2 perches or 118.8 feet to a stone at Oak Hill Road at
the Place of BEGINNING.
The above-described Tract No.2 contains an area of I acre and 36 perches, more or less.
TRACT NO. 3:
BEGINNING at a post on line of land formerly of Simon Carl and now or formerly of Mark Davis at
corner of Tract No. I herein above-described; thence along line of said land now or formerly of Mark
Davis, North I degree 30 minutes 0 seconds West a distance of25 perches or 412.5 feet to a post in
line of land formerly of John Miller and now or formerly of William James Thompson; thence by line
of said land now or formerly of William James Thompson the following two courses and distances:
(I) South 33 degrees 30 minutes 00 seconds East a distance of 6.5 perches or 107.25 feet to a post; and
(2) North 89 degrees 30 minutes 00 seconds East a distance of2 perches or 33.0 feet to a post at comer
of Tract No. I herein above-described; thence along line of said Tract No. 1 hereinabove-described the
following two courses and distances: (I) South I degree 30 minutes 00 seconds East a distance of 202
perches or 333.3 feet to a post; and (2) North 85 degrees 30 minutes 00 seconds West a distance of 5.8
perches or 95.7 feet to a post at the Place of BEGINNING.
The above-described Tract No.3 contains an area of 125 perches, more or less.
The above-described three tracts of land are the major portion of Tract No. I and all of Tract No.2 and
all of Tract No.3 which Merle D. Lehman and Evelyn I. Lehman, husband and wife, by deed dated
August 28, 1975 and recorded August 28, 1975 in the Office of the Recorder of Deeds in and for
Cumberland County at Carlisle, Pennsylvania, in Deed Book "F", Volume 26, Page 543, granted and
conveyed to Merle D. Lehman and Evelyn I. Lehman, husband and wife. The said Evelyn I. Lehman
having died on September 21,2000, title to the same remains vested by operation of law solely in her
surviving spouse Merle D. Lehman.
For drawings depicting the above-described three tracts ofland see Plan Book 62, Page 31 and Plan
Book 62, Page 95 and Plan Book Page
. AT
REV-150B EX + (1-97) (I)
COMMONWEAlTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Merle D. Lehman
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
FILE NUMBER
21-01-0016
Include the proceeds oflrtigaliollllrMl the date the proceeds were received by the estate. ALL PROPERTY JOINTLY-OWNED WITH THE RIGl-fT OF SURVIVORSHIP MUST BE DISCLOSED ON SCHEDULE F.
ITEM
NUMBER
1.
DESCRIPTION
VALUE AT DATE
OF DEATH
M & T, #424102
8,232
2.
Proceeds from Estate of Evelyn I. Lehman
19,818
3.
Proceeds from Auction of Household Goods and Farm Equipment
6,990
4.
Automobile, Studebaker 2 Door Hawk, Appraised
3,500
5.
Rebate Commonwealth of Pennsylvania, School Property Tax
100
6.
Refund, Constitution Life Insurance Co., Unused Premium
123
7.
Erie Insurance Group, Repairs to Hog Pen
446
8.
Refund, Adams Electric
52
9.
Refund, PP&L
84
TOTAL (Also enter on line 5, Recaoitulation) $
(If more space IS needed, insert additional sheets of the same size)
39,345
~ M&rBank
February 14,2001
RE:
Estate Search
The Estate of:
Date of Death (D.a.D.)
MERLE D LEHMAN
11/2512000
To Whom It May Concern:
Identified below is the account infonnation requested.
I. M&T Bank accounts in which the decedent's name appears:
Account
Type
Account Number
Account Title
Opening Branch
D.O.D. Accrued Interest
Balances
(Includes Accr.
Int.)
$8231.82 $.00
CHK
424102
OPENED 9/67
MERLE D LEHMAN
EVELYN I LEHMAN
4319
2. Loans, Mortgages, or other obligations titled in the decedent's name
Account Number
Amount Owed
Account Description
NO Safe Deposit Box titled in the Decedent's name existed at our office.
If you have any questions about the infonnation provided, please contact our Records Department at (716) 635-4010 or 1-800-724-
2440 outside ofthe Buffalo, NY calling area. Thank you.
Sincerely,
M&T BANK CORPORA nON
BY:
't11.j~~
Authorized Signature
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.
DATE:
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Manulae!urers and Traders Trust Company. 1100 Wehrle Dnve. PO Box 767, Buffalo, NY 14240-0767
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I
FINAL
SETTLEMENT
SELLER NAME Me.rle D. Lehman EsfoJe.
ADDRESS 111 Opo S511M La k e P, J.
Carlisle) PA
LOCATION OF SALE Sfl me as (1.101.1 e..
AUCTIONEER~ ; n M, \t\) i (" k a r d.-
DATE OF SALE May,;? G) 01001
PHONE
ZIP
/7013
PHONE 111-:J.Lf3-IOlg
i
~jlK1i;r~~~~(!ti"'~\;";';i", '. .'
0.:
II (\;~s~((e.~'SEXPENSES )
". ."~ PROFESSIONAL FEES
;'j
.~ AUCTIONEER I 0 / /)
;'0
:1
C l'-""~R'l'~l)
;~~,~t,\::k:i~'JS~I:J '~'. 0. 0::Zht~f'"
CASH
$ If 3Eo.J5ili
",..1
$ 3 LjqO. O();~
, , .~
CHECKS
OTHER RECEIPTS
J
ii'
()lltst(1nd;~ $
r::-red Lehman $
buyer U"KmWfJ (vIce) $
$
j
OTHER EXPENSES
~ A-dJertis; nj
LP()(ta john
T~(\t
357.OD }
q.O()
TOTAL RECEIPTS
$ ~, ~OfO,d 5"
.
$/,d/0,35
.
LESS TOTAL EXPENSES
C TOTAl EXPENSES
I (or we), the seller, accept this settlement and acknowledge receipt of the above specified net proceeds
from the auction of my goods and property sold on the above date. I accept all responsibility for providing
merchantable title to all goods, and property sold, and for delivery of title to the purd~ser.
~~/, "-
(Seiler's Signature)
Date In au rJS; dOO/
Auctioneer or Cashier's Signature
1Y)rVu. a5.(;,DD{ Date
()
lJaUL ~ F~!
Date
(Seller's Signature)
/) A /J /1
V ~w:J., ..
SELLER'S COpy
F.orm qiew : public tax file 7-1-00 v3.fp5
Form View public tax file 7-1-00 v3.fp5
2/21/2001 5:42 PM
Home !
District_Number
ParceUdentifie,
Map_Suffix_Number
House_Number
Stree1
Owner_Name_1
Owner_Name_2
land_Use_Code
Property_Description
Living_Area
Current_Land_ Value
CurrenUmprove_Value
Current_ Total_Value
Current_Preferred_ Value
Acreage
CleanGreen_Status
Taxable_or_Exemp1
Sale_Amounl
Sale_Month
Sale_day
Sale_century
Sale_year
14
14-06-0027-029.
711
OPOSSUM LAKE ROAD
LEHMAN, MERLE 0 & EVELYN I
A
T-459
1794
71380
59550
130930
3040
10.70
1
1
08
28
19
75
h II p: 1/2.0 5,247 .2. 21 .57: S 9 1 IF M A. ./FM P to 1- db.. pub I J c% 2. 0 III x% 2. 0 fll, % 2. 0 7 -1 _ 0 0% 2.0v 3. rp Ii & - 0 p.. b w& P II tC _I %sltu." till. r..14 -06-0021.
0 2. 9" -lop ..Pra~ r;\ II IQifF 01,
AT
REV-1511 ~+(1-97){1)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Merle D. Lehman
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
FILE NUMBER
21-01-0016
Debts of decedent must be reDorted on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1. Hoffman-Roth Funeral Home 6,810
2. Westminster Cemetery 1,415
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative (5) Frederick D. Lehman
Social Security Number{s) I EIN Number of Personal Representative(s)
Street Address 707 Opossum Lake Road
City Carlisle State PA Zip 17013
Year(s) Commission Paid: 2001 7,800
2. Attorney Fees 7,800
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant Geraldine Gutshall
Street Address 707 Opossum Lake Road
City Carlisle State PA Zip 17013
Relationship of Claimant \0 Decedent Daughter 3,500
4. Probate Fees 214
5. Accountant's Fees 0
6. Tax Return Preparer's Fees 0
7. Cumberland Law Journal, Advertising 75
8. The Sentinel, Advertising 84
9. Filing Fee 15
10. Reserve to File Finai Account 107
I
TOTAL (Also enter on line 9 Recapitulation) $ 27,820
(II more space is needed, insert additional sheets olthe same size)
AT '
REV-151~ EX'" (1-97) (I)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Merie D. Lehman
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
FILE NUMBER
21-01-0016
Include unrelmbursed medical ex""'enses.
ITEM
NUMBER
1.
DESCRIPTION
AMOUNT
227
240
67
265
100
250
829
Adams Electric, Electricity
2. Shipley Oil, Heating Oil
3. Erie Insurance Company, Homeowner Policy
4. Deborah A. Kepner, Tax Collector, 2001 Real Estate Taxes
5. Dick Gutshall, Appraisal of Farm Equipment
6. Carlisle Hospital, Medical
7. Floyd R. Darhower, Repairs to Hog Pen
TOTAL (Also enter on line 10, Recanitulation' $
(If more space is needed, insert additional sheets of the same size)
1,978
217
REV-1513 EX + (9-00)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Merle D Lehman
SCHEDULE J
BENEFICIARIES
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON/S' RECEIVING PROPERTY 00 Not List Trustee/s' OF ESTATE
I. TAXABLE DISTRIBUTIONS [include outright spousal distributions, and
transfers under Sec. 9116 <a) (1.2)J
1. Frederick D. Lehman
777 Opossum Lake Road
Carlisle PA 17013 Son 50%
2. Geraldine Gutshall
707 Opossum Lake Road
Carlisle PA 17013 Daughter 50%
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 AS APPROPRIATE ON REV~1500 COVER SHEET
II. NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
1.
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
1.
.
TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ 0
FILE NUMBER
21-01-0016
(If more space is needed, insert additional sheets of the same size)
I
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LAST WILL AND TEST AMENT
OF
MERLE D. LEHMAN
I. MERLE D. LEHMAN, of Lower Frankford Township (mailing address: R. D. 119,
Box 206, Carlisle, Pennsylvania 17013), Cumberland County, Pennsylvania, being of sound
and disposing mind, memory and understanding, do hereby make, publish and declare this as and
for my Last Will and Testament hereby revoking and making void nny 8Ild all Wills by me nt any
time heretofore:: made.
1. I direct my hereil'l:lfter named personal representative to pay nIl of my just debts and
funeral expenses as soon after my death as may be found conv~niel1t to do SQ. I direct on
personal representative to make appropriate arrangements for my funeral services and that my
body be interred on my burial lot located in Westminster Cemetery in North Middleton Township
near the Borough of Carlisle, Pennsylvania. on which buriullot are already interred bodies of my
first wife and two unnamed infants.
2. All of the rest, residue and remainder of my estate, real. personal and mixed, and
wheresoever the same may be situate, I give, devise and bequeath to my wife, Evelyn 1. Lehman,
her hehs and assigns, to the exclusion of my children. born and unborn, provided my said wife.
Evelyn 1. Lehman, shall survive me by a period of ninety (90) days.
3. Should my said wife, Evelyn 1. Lehman, pred~cease me or fail to survive me by the
aforesaid period of ninety (90) days, then in such event all of the rest, residue and remainder of
my estate, real, personalllnd mixed and wheresoever the same may be situate, I give, devise and
bequeath as foHows:
a) All rea1 estate which I may own at the time of my death, [Ogether with the
improvements {hereon, I give, devise and bequeath to my daughter, Geraldine Gutshall, her heirs
and assigns, provided she shall survive me by a period of ninety (90) days, but should she fail to
so survive me then to such of her issue as shall survive me by a period of ninety (90) days, per
stirpes, which issue at the present rime consists of her three (3) children who are Angela Marie
Hall, Kenneth Lee Mansfield, Jr., and Shawn Merle Gutshall.
b) The balance thereof! give and bequeath in equal shares to my son, Frederick D.
Lehman, and my daughter, Geraldine Gutshall, their heirs and assigns, provided each of them
shall survive me by a period of ninety (90) days, but should either of them fail to so survive me
then the share such deceased child would have received shall pass to such of his or her issue as
shall survive me by a period of ninety (90) days. per stirpes, but i.f there be no such issue then the
same shall be added to the'share of the other child, per stirpes. At the present time Frederick D.
Lehman is the father of the following four (4) children: Kristin Lehman, Carla Lehman, Brian
Lehman, and Bethany Lehman.
4. Should any person less than 18 years of age be entitled to distribution from my estate.
in such event I nominate, constitute and appoint my personal representative as Guardian of the
estate of each such person, but should my personal representative decline to act or cease serving
as such, then I nominate, constitute and appoint Fanners Trust Company and its successors, One
West High Street, Carlisle, Pennsylvania, as Guardian of the estate of each such person. and I
authorize and direct the Guardian of the person to receive and to invest the same, and to pay the
income arising therefrom, together with so much of the principal thereof as in the opinion of said
Guardian is necessary and desirable to be expended for the proper maintenance, support and
education of such person, to or for the benefit of such pe~son, and upon such person attaining 18
Page 1 of 2 Poges
years of age to pay to him or her the then remaining principal together with any undistributed
income.
5. I hereby nominate, constitute and appoint my said wife, Evelyn 1. Lehman, as
Ex.ecutrix of this my Last Will and Testament but should she predecease me or fail to qualify or
cease serving as such, then in such event r nominate, constitute nnd appoint my son, Frederick D.
Lehman, as alternate or successor Executor, but should he fail to qualify or cease serving as such,
then in such event I nominate, constitute and appoint my daughter, Geraldine Gutshall, as
alternate or successor Executrix, and I further direct that none of them shall be required to post
any bond to secure the faithful perfonnance of his or her duties in the Commonwealth of
Pennsylvania or in any other jurisdiction.
IN WITNESS WHEREOF, I have hereunto set my hand and seuI to this my Last Will and
Testament written on two (2) pages, this 9th day of August, 1989.
)r') yvi tj tfn~}~SEAL)
Merle D. Lehman
Signed, sealed, published and declared by MERLE D. LEHMAN, the Testator
n~ove-named. as and for his Last Will and Testament, in our presence, who, in his presence, at
hl~ request, and in the presence of each other, have hereunto subscribed our names as attesting
wItnesses.
I~),. J-,
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