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HomeMy WebLinkAbout07-14-06 (2) REV-1500 EX (&-00) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT OFFICIAL USE ONLY FILE NUMBER 2 1 _ 0 6 018 9 - NUMBER -- COlliTY CODE YEAR I- Z W o W o W o DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INrTlAL) CASEY, PATRICK J. DATE OF DEATH (MM-DD- YEAR) ~LSECURrTYNUMBER DATE OF BIRTH (MM-DD- YEAR) 209-28-2539 !HIS RETURN MUST BE ALED IN DUPLICATE W1ni niE REGISTER OF WILLS SOClA.L SECURITY NUMBER FEBRUARY 25, 2006 JULY 13, 1936 (IF APPLICABLE) SURVfVlNG SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITlA.L) w [Xl t Original Return 0 2. Supplemental Return ~~oo 0 4. Umited Estate 0 4a Future Interest Ccmpromise (dale of death after 12-12-82) UO:~ wCLU [Xl 0 IOO 6. Decedent Died Testate (Attach copy of WO) 7. Decedent />/.aintained a Living Trust (Altach copy ofTrust) uO:-' CLtO CL 0 9. Utigation Proceeds Received 010. Spousal Poverty Credit (dale of death between 12.31.91 and 1-1-95) <l: o 3. Remainde: Return (date of ,,,Ill poorlo 12-1:\-62) o 5. Federal t:s:3te Tax Return Reouired o 8. Total NUfT,t.er of Safe Deposit Boxes o 11. Election b:ax under See. 9113(A) (Altach Sch 0) f- Z w o z o CL 00 w 0: 0: o U .THISSECTJONMUSTBECQMPLETED.ALLCORRESpoNDENCE ANpCONFIDENTlALTAX INfORMATION SHOULD BE DlRECTED TO: NAME COMPLETE MAILING ADDRESS DANIEL J. CONWAY, ESQ. 508 WASHINGTON ROAD FIRM NAME (If/lilplicable) PITTSBURGH, P.L_ 15228 TElEPHONE NUMBER 412-561-1487 1. Real Estate (Schedule A) 2 stocks and Bonds (Schedule B) 3. Closely Held Ccrporation, Partnership or Sole-Proprietorship (1) (2) (3) (4) {5} 278,000.00 17,095.00 0.00 0.00 873,079.79 .:) ~) OFFICIAL USE ONLY z o ~ -J :::> I- 0: <t: o w ~ 4. Mortgages & Notes Receivable (Schedule D) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) 6. Jointly Chvned Property (Schedule F) o Separate Billing Requested i: , ; ,.1 0.00 (6) (7) 0.00 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G or L) 8. Total Gross Assets (total lines 1 . 7) 9. Funeral Expenses & Administrative Costs (S:redule H) 10. Debts of Decedent, Mortgage liabilities, & Liens (Schedule Q 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Une 8 minus line 11) 13. Charitable and Governmental Bequests/See 9113 Trusts for whicr. an election to tax res not been made (Schedule J) (8) l,lE8,174.79 (9) (10) 67,379.60 218,18C.16 (11) (12) (13) 285,559.7E 8E2,61S.03 O.OC 14. Net Value Subject to Tax (Line 12 minus Line 13) (14) 8E2,61S.03 SEE INSTRUCTIONS FOR APPLICABLE RATES z o ~ ~ :::> a. :2: o o >< ~ 15. Amount of line 14 taxable at the spousal tax rate, or transfers under See. 9116 (a)(1.2) Xo_ (15) O.OC XO_ (16) O.OC 441,307.52 X .12 (17) =2,956.9C 441,307.52 X 15 (1E) 66,196.13 (19) 119,153.03 16. Amount of line 14 taxable at lineal rate 17. Amount of Line 14 taxable at sibling rate 18. Amount of line 14 taxable at collateral rate 19. Tax Due 20. 0 I CHEGKHERE IFYOU ARE REQlJESTING A REFUND OF AN OVERPAYMENT I > > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SlOE AND R...::cHECK MATH < < STF PA42021F.1 Decedent's Complete Address: STREET ADDRESS Ardmore Circle 1 CITY I STATE I ZIP New Cumberland PA 17070 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 119,153.03 1l0,000.001 5,789.47 Total Credits (A + B + C) (2) 115,789.47 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty (0 + E) (3) 4. 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 (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 0.00 0.00 3,363.56 A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) Make Check Payable to: REGISTER OF ~LLS, AGENT 3,363.56 PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS Yes D D D D D D contains a beneficiary designation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. D IX] IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties of perjury, I declare that I have examined this return, including accompan0ng schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE OF PERSON ESPONSIBLE FOR Fill G RE U N. :[ No lliJ lliJ [i] [i] [i] IX] f:X ; DATE l-//-()~ STREET, PITTSBURGH, PA 15227 DATE 7 - // - c.J 0. , PENNSYLVANIA 15228 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 of the surviving spouse is 3% [72 PS. S9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. S9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax retum are still applicable even if the surviving 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 for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. s9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. S9116(1.2) [72 P.S. s9116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. s9116(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 blood or adoption. STF PA42021F.2 RE:V-15C2 EX + (1-97) (I) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE ESTATE OF FilE NUMBER Patrick J. Casey 21-06-0189 All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which is jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1. DESCRIPTION VALUE AT DATE OF DEATH 279,000.00 Residence located a~ 1 Ardmore Circle, New Cumberland, Pennsylvania 17070, Cumberland County, Pennsylvania - value of property based on proceeds from sale on April 20, 2006. Settlement sheet attached as Exhibit A-l. Less Credit for Roof Repairs reflected in settlement statement. (1,000.00) STF PA42021F 3 TOTAl (Also enter on line 1, Recapitulation) $ (If more space IS needed, insert additional sheets of the same size) 278,000.00 REV-1503 EX + (1-97) (I) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS ESTATE OF Patrick J. Casey All property jointly-owned with the right of survivorship must be disclosed l;ln Schedule F. ITEM NUMBER DESCRIPTION FILE NUMBER 21'-06-0189 VALUE AT DATE OF DEATH 1. Mellon Investor Services Account #806715243373 Metlife Common Stock - 334 shares - valued at average of Friday February 24 average high (51.45) and low (51.00) and average of February 27 average high (51.52) and low (50.76). See share values attached as Exhibit B-1. 17,095.00 STF PA42021F.4 TOTAL (Also enter on line 2, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 17,095.00 R::OV-15D6::OX ~ (1-97) (I) COMMOl'NVcALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF Patrick J. Casey FILE NUMBER 21--06-0189 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1. DESCRIPTION Soverign Bank Saving Account #0574106407 opened 8/4/1998. See Exhibit Attached E-1. VALUE AT DATE OF DEATH 54,075.29 2 Soverign Bank certificate of Deposit #2335253254 opened 2/3/1998. See Exhibit Attached E-1. 158,708.78 Plus Interest Accrued on CD#2335253254 to date of death. See Exhibit Attached B-1. 324.03 3 Wachovia Bank Checking Account #1010126450507 opened 2/10/2006. See Exhibit Attached E-2. 100,122.70 Plus Interest Accrued on Checking Account #1010126450507. See Exhibit Attached E-2. 20.46 4 Wachovia Bank certificate of Deposit #247402052273766 opened 5/31/2005. See Exhibit Attached E-2. 100,000.00 Plus Interest Accrued on CD#247402052273766 to date of death. See Exhibit Attached E-2. 2,818.46 5 M&T Bank Checking Account #21853789 opened 6/28/1968_ See Exhibit Attached E-3. M&T Bank Money Market #15004213067504 opened 4/25/2005. See Exhibit Attached E-3. 307,915.29 14,421. 43 6 Plus Interest Accrued on Money Market #15004213067504. See Exhibit Attached E-3. 624.29 7 Pennsylvania State Employees Credit Union Account #8100913584. See Exhibit Attached E-4. 13,462.55 8 Plus Dividends Accrued on Account #8100913584. See Exhibit Attached E-4. Citizens Bank Certificate of Deposit #6246747561 opened 7/12/2005. See Exhibit Attached E-5. 102,049.98 8.85 Plus Interest Accrued on CD#6246747561. See Exhibit Attached E-5. Total from continuation sheet 144.68 18,383.00 STF PA42D21F.9 TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 873,079.79 REV-150B EX + (1-97) (I) COMMONVVcALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF Patrick J. Casey FILE NUMBER 21--06-0189 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1. 1 DESCRIPTION VALUE AT DATE OF DEATH 2004 Honda Accord, odometer reading approximately 17,000 miles - valued at Blue Book Value. See Exhibit Attached E-6. Personal Goods, Clothing and Household Effects per appraisal. See Exhibit Attached E-7. 16,000.00 2 2,383.00 TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) STF PA42021F9 R:::V-1511 :ox. (1-97) (I) COMMONWeALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRAllVE COSTS ESTATE OF Patrick J. Casey FILE NUMBER 21-06-0189 Debts of decedent must be reported on Schedule I. ITEM NUMBER A. 1. 2 B. 1. 2. 3. 4. 5. 6. 7. 8 9 10 11 12 13 14 15 16 STF PA42021 F.12 DESCRIPTION AMOUNT FUNERAL EXPENSES: Parthemore Funeral Home & Cremation Services, Inc. 1303 Bridge Street, P.O. Box, New Cumberland, pp, 17070 Traditional Funeral Service and Casket. See Exhibit attached H-1. 8,591.72 Reimbursement to Executrix - Wake Expenses 336.36 ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s) I EIN Number of Personal Representative(s) street Address City Year(s) Commission Paid: Attorney Fees Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) State lip 31,612.43 Claimant street Address City Relationship of Claimant to Decedent state Zip Probate Fees 700.00 Accountant's Fees Tax Return Preparer's Fees 465.00 Selling Expenses - Residence per Settlement Statement Wayne L. Myers - Appraisal of Personal Property Fee - Death certificates County and Bora of New Cumberland - Real Estate Taxes (Amount paid $865.07 less $855.10 credit settlement sheet Travel Reimbursement - Executrix US Postal Service - Postage, Shipping Expenses Reimbursement to Executrix - Auto Inspection & Insurance Reimbursement to Executrix - Truck Rental Paul Bahn - Casual Labor Packing Uhaul Total From Additional Paae 20,281.27 100.00 27.00 9.97 717.39 173.53 385.93 214.88 480.00 3,284.12 TOTAL (Also enter on line 9, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 67 379.60 R:::V-1S11 EX + (1-97) (I) COMMOtWcALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF Patrick J. Casey FILE NUMBER 21-06-0189 Debts of decedent must be reported on Schedule l. ITEM NUMBER A. DESCRIPTION AMOUNT FUNERAL EXPENSES: 1. B. 1. ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s) I EIN Number of Personal Representative(s) street Address 2. 3. City Year(s) Commission Paid: Attorney Fees Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) state Zip Claimant street Address City Relationship of Claimant to Decedent state Zip 4. Probate Fees 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. 17 utilities on Residence until Sale In April 2006 Service oil Company - Heating oil Billing for March Verizon - Telephone Billing Comcast - Cable Billing PPL Electric - Electrical Billing PA American Water Company - Water Billing Lawn Maintenance Boro of New Cumberland - Sewage Billing (amount: paid of $70.21 less credit $25.07 per settlement sheet) Reimbursement to Executrix - Miscellaneous Expenses 268.00 185.37 95.36 81.71 17 6.12 24.00 45.14 18 2,408.42 STFPA42021F.12 TOTAL (Also enter on line 9, Recapitulation) $ (If more space IS needed, Insert additional sheets of the same size) ,EV.1512 EX + (1.97) (I) COMMONW'..ALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF Patrick J. Casey FILE NUMBER 21-06-0189 Include unreimbursed medical expenses. ITEM NUMBER 1. 2 3 4 5 6 7 8 9 10 DESCRIPTION Service oil Company - Heating oil Billing for February A. Solins Landscaping - Snow Removal Verizon - Telephone Billing for February Chase Credit Card - Billing for February PA American Water Company - Billing for February PPL Electric Company - Billing for February Davis Pulmonary Associates - Medical Services us Treasury - Federal Income Tax Due for 2005 (see copy 2005 return attached Exhibit 1-1) South Carolina Department of Revenue - Income Tax 2005 Pennsylvahia Dept of Revenue - PA Income Tax Due for 2005 AMOUNT 268.00 35.00 31.80 82.08 23.11 131.D3 49.14 214,427. DO 2,717.00 416.00 STF PA42021F.13 TOTAL (Also enter on line 10, Recapitulation) $ (If more space IS needed, insert additional sheets of the same size) 218,180.16 REV-1513 EX + (9-00) COMMONVr::ALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF ?atrlck J. Casey NUMBER I. 1. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] Suzanne Kin:;)" 4112 Dalewood Street Pittsburgh, PA 15227 Michele Lee Casey 59 1/2 South Lake Street Northeast, PA 16428 Colleen Casey 503 Hagar Drive Ocoee, FL 34761 FILE NUMBER 21-06-0189 RELATIONSHIP TO DECEDENT Do Not List T'rustee(s) Sister Niece Niece AMOUNT OR SHARE OF ESTATE 50.0% 25.0% 25.0% 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 ELECT/ONTO TAX IS NOT BEING MADE STFPA42021F14 2 3 1. B. CHAR/TABLE AND GOVERNMENTAL DISTRIBUTIONS 1. TOTAL OF PART I1- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ (If more space IS needed, Insert additional sheets of the same size) 0.00 o 1___ -- LAST WILL AND TESTAMENT OF PATRICK J. CASEY ~~~; ': r- --- I ,'-p,ATRICK J. CASEY, having my legal residence at 1 Ardmore '1.._.::- t._..'-~ Ci~sle, New Cumberland, Cumberland county, Pennsylvania, do hereby declare this to be my Last Will and Testament, revoking all other wills and Codicils heretofore made by me. ITEM ONE: I direct that all my valid debts and the expenses of my last illness and funeral be paid from my estate as soon as may be practicable after my death. ITEM TWO: I give all of the residue of my estate, of whatsoever nature and wheresoever situate, in equal shares to such of the following persons who survive my death for a period of thirty (30) days: A. My brother, VINCENT M. CASEY, JR., or his issue, per stirpes; and B. My sister, SUZANNE KING, or her issue, per stirpes ITEM THREE: If any such descendant of mine has not reached legal age under the law of the jurisdiction in which that descendant is domiciled at the time of distribution under this Will, then distribution of his or her share shall be made instead to the custodian for that descendant under the Pennsylvania Uniform Transfer to Minors Act, and all provisions of that Act as they exist at the time of this will shall apply to the distribution. If necessary for legal transfer to that custodian, my Executor shall convert the assets in that descendant's share to cash or securities. ITEM FOUR: I appoint my sister, SUZANNE KING, Executrix of this my Last will and Testament. In case of her inability or unwillingness to act or continue to act as my Executrix, I .r) i l '... r~-~ //~3)! 'i appoint my brother, VINCENT M. CASEY, JR., my Executor. In case of his inability or unwillingness to act or continue to act as my Executor, I appoint my niece, MICHELE CASEY, my Executrix. I give to my said Executrix or Executor, in addition to the authority conferred by law, the power to sell any or all of my personal and real property at public or private sale, at such time and for such price and upon such terms and conditions as she or he may see fit, or in her or his discretion to retain the same for distribution in kind, and the power, but not the duty, to invest any cash without being limited to "legaln investments. No bond shall be required of any fiduciary hereunder in any jurisdiction. No fiduciary hereunder shall have any liability for any mistake or error of judgment made in good faith. ITEM FIVE: I direct that all estate, inheritance and other taxes in nature thereof, together with any interest and penalties thereon, becoming payable because of my death with respect to the property constituting my gross estate for death tax purposes, whether or not such property passes under this my Last Will and Testament, shall be paid from the principal of my residuary estate, and no person receiving or having a beneficial interest in any such property, whether under this my Last will and Testament or otherwise, shall at any time be required to contribute to or refund any part thereof; PROVIDED, however, that this direction shall not apply to the taxes on any property included in my estate solely because of a power of appointment thereover which I possess but have not exercised or on any qualified terminable interest or to any generation-skipping transfer taxes. ITEM SIX: I realize that Executors and ~rrustees are given discretion by law to make various elections which affect the income and estate taxes payable by estates, trusts and beneficiaries, as well as the relative shares of beneficiaries, such as taking administration expenses as deductions for either 2 1143/11 I' If estate or income tax purposes, selecting options for the payment of employee death benefits, electing to take qu.alified terminable interest as part of the marital deduction, selecting alternate valuation dates, postponing the payment of taxes, filing joint income tax or gift tax returns and redeeming corporate stock. The decisions made by my fiduciaries in any of these matters shall be binding upon, and not sUbject to question by, any affected persons; PROVIDED, however, that if a corporate fiduciary is serving, its decision shall also be binding upon any individual co-fiduciary. I rely upon my fiduciaries to take into consideration the total income and estate taxes payable by reason of their decisions including those payable by my survivors, and they are authorized in their discretion, but not required, to make adjustments between income and principal as a result there- of. Last IN WITNESS WHEREOF, I have at Hershey, Pennsylvania, this day Of~~ 1997 set my hand and seal to this my Will a Testame t cons1st1ng of four (4) pages. PAT~~hl' (SEAL) c?3 SIGNED, SEALED, PUBLISHED AND DECLARED BY PATRICK J. CASEY, the above named Testator, as and for his Last will and Testament, in the presence of us, who, at his request and in his presence, ~d in the presence of each other, have hereunto subscribed our ry~mes as witn sses. . ( [[jjJ~ (I v r'\ / l - i/\ J. 1(1 f}~) Residence\J}jflg'JI'b:/vj i " {J/ ;UrJ3 I r /42/{ / 4T 1/01 ( I it.,/ J?1.A41-.1/.-, / / /j / -~--tZ<=-/~')C/ 1/ . Residence 3 //43/17 v:f?/7 ACKNOWLEDGEMENT COMMONWEALTH OF PENNSYLVANIA . . :SS COUNTY OF DAUPHIN . We, PATRICK J. CASE~h~ f :;~V and [(NJJ,# U7It!YJ-t"c;:- , the Testator and tfhe witnesses respectively, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testator signed and executed the instrument as his Last will and Testament that he had signed willingly (or willingly directed another to sign for him), and that he executed it as his free and voluntary act for the purpos- es therein expressed, and that each of the witnesses, in the presence and hearing of the Testator, signed the will as witness and that to the best of their knowledge the Testator was at that time eighteen years of age or older, of sound mind and under no constraints or undue in~~e. T~TA OR u~LJ~iQ j)jJ:h~ [; ~ 1& 7 MN~S / v ~b-C7~ · WITNES~ Subscribed, sworn to and acknowledged ~. ., .~ASEY, . th~ T~sla or, and subscribed and 7JlwlJO,-,,~ ~ ( SWJ\ and witnesse~:~~s _~3 ~ay of ~~~ before me by PATRICK sworn to before me by rWT ':.FdAL S:::.AL CO~1f~::: L. REESE, r'Jotary Pub!is Hershey, Pf>. Daupfiin CDunty \fJy Comm~s~~cn Expires ~\.n:lY -I D, 19~;Sl 4 Ijd.yf7 ~ .. ~ ~" 0 ,.~ u.J ... n lP .. ::l -. 0 ~ r+ '< -. o<,q;,.~:.:.~,~""~~i,,,,,,-v$><.,<,:o..i -J ~ N lP ::l f1) ;;; ::s .... '" 1Il to 0 DJ - ::::s . . ';:::' lP \ n.J ~ 0 .... ~ 1Il r - n.J ~ \ .D .... ~~ ~-= DP 1Il L'" o '. -J: , ~ ~ f tV ,I t -i' f ~-"r i' }} : L; f ('-- '~I ~ -I J: cnm em Ncn "'tl >-1 :j~Z~ Ul~Zm c:ll\)m co"O ::o>_"'lt "'6jZ" J:e::Q.... "'tl o~ ~ >om::o 0><- t;;UlmO ~:-l0" --I ec.. -I- :Do -> ><cn m -< ~",,;~~~%"'l$lX."~~~~'>L~~'':.'';;;'l'~''t<('-<'.\>Qtx.~~,<>,,; ~ ~ :!: o z ~ ~ tf71 ~ ~_2; 8> ~ .. PI I jlr <.> , ... '" ~ "'<.> "'''' 00 (11 o -.J 'I SETTLEMENT STATEMENT 1.UFHA 2.0FmHA 6. F1Lt: NUMBER: 1 ARM0006-1 RE CIRru= 8. MORTGAGE INS CASE NUMBER: B. TYpe: OF LOAN: 3. DCON\!. UNINS. 4 OVA I 7 LOAN NUMBER: ~'.,'-' I~"""', ""'...,IU'-U':'O::;:i "'-. U.S. DEPAR.-'-MENT OF HOUSING & URBAN DEVELOPMENT 5.DcDNV INS. ~ NOTE. ThIS form IS fur::71she~..to gIve you a statement .':)f actual settlement costs. Amounts paId to and by the settlement agent are shown. Items marked [POCI were paId outside the closmg; they are shown here for mformational purposes and are not included m the totals. 1 0 3/98 I' ARMC'RE CIRCLE PFD/l ARM0005 1 RE CIRCLE/s) D NAME AND ADDRESS OF BORROWER: E. NAME AND ADDRESS OF SELLER: r::. NAME AND ADDRESS OF LENDER: ;-!oward E Pflugfelder and Estate of Patrick J. Casey Margaret R. Pflugfe!der - --.. - :; PROPERTY LOCATION: H. SE I I LEMENT AGENT: I. SETTLEMENT DA T:: 1 Ardmore Circle Stephen C. Nudel, PC New Cumberland, PA 17070 April 20, 2005 Sumberland County, Pennsylvania PLACE OF SETTLEMENT 219 Pine Street i Harrisburg, PA 17101 ! J. SUMMARY OF BORROWER'S TRANSAC liON K. SUMMARY OF SELLER'S TRANSACTION 100. GROSS AMOUNT DUE FROM BORROWER: 400, GRnc::c:: AM UNT DUE TO SELLER: : 1 01. Contract Sales PriL;e 279,000.00 401. C01tract Sales Price 279,000 i 1 02. Personal Property 402. Personal Property i 1 03. Settlement Charges to Borrower (Lme 1400) 3.404.50 403. 1104. 404. 105. 405. I Adustments For Items Paid Bv Seller In advance Adiuotments For Items Paid Bv Seller In advance 1106 City/Town Taxes to 406. City/Town Taxes to i 107. County Taxes 04/20/06 to 01/01/07 554.36 407. County Taxes 04/20/06 to 01/01/07 554. i 1 08. School 04/20/06 to 07/01/06 300.74 408. School 04/20/06 to 07/01/06 300. ! 109. Trash 04/20/06 to 07/01/06 30.54 409. Trash 04/20/06 to 07/01106 30. ,110. 410. ",. 4". , : 112. 412. . ,120. GROSS AMOUNT DUE FROM BORROWER 283,290.14 420. GROSS AMOUNT DUE TO SELLER 279,885 200. AMOUNTS PAID BY OR IN BEHALF OF BORROWER: 500. REDUCTIONS IN AMOUNT DUE TO SELLER: i 201. Deposit or earnest money 10,00000 501. Excess Deposit (See Instructions) . 1202. Principal Amount of New Loanls) 502. Settlement Charaes tl) Seller (line 1400) 20,275 i 203. Existina loan(s) taken subject to . 503. Existina loan(s) taken subject to 204. 504. Payoff of first Mortgage 205. 505. Payoff of second Mortgage 1206. 506. , 207. 507. (Deposit disb. as proceeds) 1208. 508. :209 Credit for Roof Reapir 1,000.00 509. Credit for Roof Reapil' . 1,000 I Adiustments For Items Unoald Bv Seller Adiustmenrs For Items Unpaid Bv Seller ! 21 O. City/Town Taxes to 510. Citv/Town Taxes to 211. County Taxes to 5". County Taxes to 212. School to 512. School to ; 1213 Sewer 04/01/06 to 04/20/06 5.47 513. Sewer 04/01/06 to 04/20/06 , 5 !214. 514. I i215. 515. 1216 516. 1217. 517. i218. 518. :219. 519. , 220. ,0 IAL PAID BY/FOR BORROWEF~ 11,005.47 520. TOTAL REDUCTION AMOUNT DUE SELLER 21,281 ! 300. CASH AT SETTLEMENT FROM/TO BORROWER: 600. CASH AT SETTLEMENT TO/FROM SELLER: 1301 Gross Amount Due From Borrower (Line 120) 283,290.14 601. Gross Amount Due To Seller (Line 420) 279,885 302. Less Arnount Paid By/For SorTcwer (Line 220) ( 11,005.47) 502. Less Reductions Due, Seller (Line 520) ( 21,281 ,303, C';SH ( X FROM) ( ,0) 30RROWER 272,28467 603. CASH ( X TO) ( FROM) SELLER . 258,604 The undersigned hereby acknowledge receipt of a completed copy of pages 1 &2 of thiS statement & .any a~'achm.ents referred t?ti ~e,in. Borrower Seller V' JII.); !~ .-' 0 .J,:.J ;!r ','. . ~^ '-.l ..(,..;/i -I..L- V1,..; ~, ~(;i Howard E. Pflugfelder . :::staJe of ,Pl>trick J. Casey J ' / J)' 7) ",,- / f/!///ZA/ [7 IU/--- f( ./ .~ . ;tT:-. v t'---c..'- LL--~S,{~ Margaret ?:. :Oflugfelder /.t. ';"f"f AO . ,"UD-l (3-86) RESPA. ,"84305 1700. TOTAL COMMISSION Based on Price S)79 .DOC 00 IaJ 50000 % DIVISIon af Cammissior; (line (00) as ,=a//aws: 1701 $ 16.74000 to ERA-NRT Inc. 70'<:' $ to 703. Commission Paid at Settlement 704. Transaction i"ee to ERA-NRT Inc. 800. ITEMS PAYABLE IN CONNECTION WITH LOAN 801 Loan On Inalion Fee % to 802. Loan Discount % to 803. Appraisal Fee to 804. Credit Report to 305. Lenders Inspection Fee to 806. Mortaage Ins. AOD Fee to 807. Assumption Fee tD 308. Flood Certification 809. Application i"ee 810. 811. 1 6 740 DO "AID ~ROM 3QRROWER'S FUNOS '" T SETTeEMENT "AID FROill SEeLER'S '::UNCS ,; T SC:TTlEMEN '5.741 12: I 125001 I I I I I I I I 1900. ITEMS REOUIRED BY LENDER TO 8E PAID IN ADVANCE 901. Interest i"rom to @ :5 /day ( days %) I I I 902. MIP Totlns. for LifeOfLoan for months to I I 903. rlazard Insurance Premium for 1.0 years to I I 904. I I 905. I 1000. RESERVES DEPOSITED WITH LENDER ',001. Hazard Insurance months @ :5 per month I I 1002. Mortgage Insurance months @ :5 per month : I 1003. CitylTown Taxes months @ :5 per month 1004. County Taxes months @ :5 per month I I 1005. School months @ :5 per month 1006. months @ :5 per month I I 1007. months @ $ per month 1008. Aooreoate Adjustment months ~ $ per month 1100. TITLE CHARGES 1101. Settlement or Closing Fee to Stephen C. Nudel, PC 250.00 1102. Abstract or Title Search to Stephen C. Nudel. PC 175.00 1103. Title Examination to 1104. Title Insurance Binder to 1105. Document Preparation to Stephen C. Nudel. PC 125 1106. Notary Fees to Cash 1107. Attorney's Fees to (includes above item numbers. ) 1108. Title Insurance to Stephen C. Nude!. PC. Aoent for FNTINY (includes above item numbers: ) /1109. Lenders Coverage S 1110. Owner's Coverage S 1111. 1112. Home Inspection Enviroquest POC Buyer 1113. 11200 GOVERNMENT RECORDING AND TRANSFER CHARGES 11201. Recording Fees: Deed S 38.50; Mortgage S Releases S 38.501 i '202. City/County Tax/Stamps: Deed 2,79000; Mortgage 2.790.00 - 11203. State Tax/Stamps: Revenue Stamps 2.790.00: Mortgaae 2,790. 11204. Wire to Cumberland Countv Recorder of Deeds 1100 22. i 1205. Overnight Courier to Cash 1500 11300. ADDITIONAL SETTLEMENT CHARGES 11301. survey:~ I 11302. Pest Inspection '. : 1303. Trash/April May June to New Cumberland Borough , 1304. Home Warranty to AON Home Warranty Services, inc. 11522878 : 1305. Sewer/Jan Feb March to New Cumberland Borough " 1<100. TOTAL SETTLEMENT CHARGES (Enter on Lines 103, Section J and 502, Section K) I By signing page 1 of this statement. the signatories ackncwledge receipt of a completed copy of page 2 of thiS two page statement. I I I 3,i04501 - 38. 409. 25 20,275 Certified to be 3 true copy. Stephen C Nudel. PC Settlement Agent ( 1 ARMC005-iRE C1RC~E 11 ARMC005-1RE C:RC:...=- is; Historical Quotes: Charting Tools for Looking Up a Security's Exact Closing Price - BigC... Page 1 of 2 _111 .........,.......................... ." H_' "j"F-jY: '\Vii 'l..-L . ._.. .1... . .....~. _",..... ST.UEKI ;}(}U.n;\AL" . . . r:::.:.:.::::::::~:~:~:::. ~ 'HU~""'..'.'''''''''''', \:r#~;jl~g~~~~i.r~Jit%~.:!t.!~.1);:,- ...................................::.: -d. d.. .d.... h.hhdhhh ..~lh~..:.h2.~4'tJ~..;+~tk.t.,.:~dttW~~..?.'~~~~~t~ ... HI1<l~k"*f (W~t~~T~j~~tmt!~.:...,.~b.#.J:~.#.f:~TJ~~..~f#i~~?~i~~~~ti'ff<~ This Historical Quotes tool allows you to look up a security's exact closing price. Simply type in the symbol and a historical date to view a quote and mini chart for that security. ;Jjj Enter Symbol: MET Enter Date: 2/24/06 ......................... .......................... .............-................................,.. ...,-............................................. - "'- . ......... High: 51.04 51.35 [ 51.45 'i' I. ...-v~ 51.00 Metlife Ine Friday, February 24, 2006 Closing Price: Open: Low: Volume: 1,582,900 Go To Charting ~fJM~ ~ No Splits 2-Month Daily Chart of Metlife Inc SPONSORED LINKS Get listed here Tomorrow's Hot Stock Pick. Free reports, picks, and tips on potentially huge winners. Penny stocks, undervalued, and undiscovered situations. Unique ideas to make money now. www.RocketStockPicks.com Buy Stocks Online at Scottrade $7 stock trades at Scottrade. No account inactivity or maintenance fees. Open an account for $500. Apply today. www.scottrade.com Superior to Margin Loan/Prepaid Forwards' Raise cash for any purpose, including asset diversification, with our tax deferred, non-recourse stock or bond loans. Low, fixed interest (3-4%). 50-80% L TVs. $100,000 to $50 Million+. www.nmfinance.com TimingCube - Up 900% Since 2000 Join thousands of Trend Timers who have taken control of their financial future. 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Simply type in the symbol and a historical date to view a quote and mini chart for that security. Xt! Enter Symbol: MET ~ Enter Date: 2/27/06 ....... .........d..... .............-.......... .. High: 50.81 51.18 ( 51.52 5' I. I If 50.76 1,861,900 Go To Chart,'ng ~V [tf: !Jt, ~~ ~._ ;s.r. tY.. _ Metlife Inc Monday, February 27, 2006 Closing Price: Open: Low: Volume: No Splits 2-Month Daily Chart of Metlife Inc SPONSORED LINKS Get listed here Tomorrow's Hot Stock Pick Free reports, picks, and tips on potentially huge winners, Penny stocks, undervalued, and undiscovered situations. Unique ideas to make money now, www.RocketStockPicks.com Buy stocks Online at Scottrade $7 stock trades at Scottrade. No account inactivity or maintenance fees. Open an account for $500. Apply today. www.scottrade.com Superior to Margin Loan/Prepaid Forwards Raise cash for any purpose, including asset diversification, with our tax deferred, non-recourse stock or bond loans. Low, fixed interest (3-4%).50-80% L 1Vs, $100,000 to $50 Million+. www.nmfinance.com TimingCube - Up 900% Since 2000 Join thousands of Trend Timers who have taken control of their financial future. TimingCube can help you achieve your financial goals and dreams. Try it risk free for 30 days. www.timingcube.com The Investment Club You Can't Get Into Enjoy privileged access to investment opportunities the average investor never hears about and build wealth to last a lifetime. Become a member of The Oxford Club for as little as $49. www.oxfordclub.com Trade smarter with Fidelity. http://bigcharts.marketwatch.comJhistorical/default.asp?detect=l &symbol=MET &c1ose dat... 5/4/2006 Sovereign Bank ESTATE OF SOCIAL SECURITY #: DATE OF DEATH: Patrick J. Casey 209-28-2539 February 25, 2006 Account #: 0574106407 Type: In the name of: Patrick J. Casey Date of Death Balance: Int.(YTD) from 1/1/2006 to Accrued interest to date of death: Other Info: Closed 3/27/06 Savings Open date: 8/4/1998 $54,075.29 2/25/2006 $0.00 $0.00 Account #: 2335253254 Type: In the name of: Patrick J. Casey Date of Death Balance: Int.(YTD) from 111/2006 to Accrued interest to date of death: Other Info: Closed 3/2/06 CD Open date: 2/3/1998 $158,708.78 1/31/2006 $324.03 $371.16 Page 1 of 1 II! ~~~ W~CHOVIA Reference ID: 1632600 Wachovia Bank N.A. Balance Confirmation Services POBox 40028 Roanoke, VA 24022-7313 May 25,2006 MARKOVITZ DUGAN & ASSOCIATES 1001 EAST ENTRY DRIVE SUITE 200 PITTSBURGH, PA 15216 SUBJECT: Verification / Confirmation of Account and Balance Information provided for: Customer: PATRICK J CASEY (SSN# 209-28-2539) Date of Death: February 25, 2006 Deposit Account Information Account Type Account Number Date of Death Balance Average Balance* Date Opened Maturity Interest Accrued YTD Date Date Rate Interest Interest Paid Closed CERTIFICATE OF DEPOSIT 247402052273766 LEGAL TITLE: PATRICK J CASEY $100,000.00 5/31/2005 $2,818.46 $0.00 3/2/2006 CHECKlNG 1010126450507 LEGAL TITLE: PATRlCK J CASEY $100,122.70 2/10/2006 $20.46 $122.70 312/2006 * Due to system limitations, we can only provide a twelve month average balance on depository accounts. No Safe Deposit Box found for customer. * Date of death balance does not include accrued interest. * If date of death oceufl':; on a weekend or a holiday, date of death balance does not inc1lude any transactions that were "ID de, during ;; time period. ~ '&)~~ Audrey Trou Servicenter Associate Phone: (540)563-7323 cf; at r! M&fBank 1200 Market Street, Lemoyne, PA 17043 717 731 1730 FA)( 717 761 6497 May 15, 2006 Markovitz Dugan & Associates 100 I East Entry Dr., Suite 200 Pittsbu.;'gh, PA 15216-2943 Re: Patrick J. Casey, deceased Dear Sir or Madam: Per your request, please [md the following information with regard to Mr. Casey's accounts with our bank. 1. Registered owner- Patrick J. Casey, in his individual name alone 2. The checking account was established June 28, 1968, money market was established Apri125, 2005 3. No change in ownership or registration 4. No interest on the checking, the money market had an effective rate of 2.96% 5. Date of death was February 25,2006 6. Interest accrued on the money market account was $624.29 through February 24, 2006 Should you have any questions with regard to the above information, please do not hesitate to contact me at 717-731-1730. uti r;4t~ Carl . Myers f/ Assistant Vice President ~ PSECIt the financiallinkTM May 22, 2006 Account # 8100913584 SAMUEL J GERNITNARO 1001 EAST ENTRY DRIVE SUITE 200 PITTSBlJRGH, PA 15216-2943 Dear MR GERNITNARO: The following is the status ofPATRlCK J CASEY's account with PSECU as of the date of death. Joint Owner's Name Date of Death Date of Birth NONE 02.25.2006 07.13.1936 Share SOl Description Regular Shares Open date 03.21.2002 Balance $13,462.55 Accrued Dividend $8.85 Rate 1.00% The dividend earned from January 1, 2006 through the date of death was $20.27. The decedent had no loans with us. We do not have safe deposit boxes for our members. If you have any questions, please call 234-8484 in Harrisburg or our toll-free number, (800) 237-7328. At the menu prompt, enter 6 and then extension 2227. Sincerely, , /I1J~5tt. p ~ffItJ(J.A Meacie Fa' ~x . Member Service Representative Finance Support Unit Pennsylvania State Employees Credit Union Main Address: 1 Credit Union Place, Harrisburg, PA 17110-2990 . (717) 234-8484 . (800) 237-7328 _lv'ioili~gAddress: P.O. Box 6701 Harrisburg,PA 171 06-7013. 1 777-21OD(TDD). (800) 472-1 967(TDD) c_. .M_I~~~.~II" ;n<mpM >on tn ~ 100000 bvthe Notional Credit Union Administration www.psecu.com ~.~. Citizens Bank'" Account Number 6246747561 Account Title PATRICK J CASEY Date Opened 7/12/2005 Account Type Time Deposits Principal Balance as of DOD $102049.98 Interest fro1!1 Last Posting to DOD $144.68 Account Balance as of DOD $102194.66 YTD Interest to DOD $595.43 Kelley Blue Book - Suggested "Petail Pricing Report - Honda, Accord ley Blue Book lHE nUHEV ft:E50URCf """"""""""""""""""""""""""k~,t~iIi Page 1 of 3 advertisement {> Quick Dealer Price Quote :,,::, Search Used Car Listings:> Lis fI~t,d,~,~~1,x<~~i~~~("i:iiEE',::,::i;i~;;:",~'i~}M[0t~?[~liliJl~ij~{~~O%f;:~~:tEM~~~ti~';~EP~l~ Home> Used Cars> 2004 > Honda> Accord> EX Coupe 2D > Equipment I,:,,',,{ Print This Page 2004 Honda Accord EX Coupe 20 Trade-In Value Private Party Value .. Suggested Retail Value Photo Gallery Blue Book Review Shopping Tools ., Free CARFAX Record Check '.. Auto Loan from 6.65% APR .. Compare Insurance Rates '. Payment Calculator Extended Warranty Quote niXE nOOK n.~SSHlI)S'" Search Used Car Listings : Honda ~ 30 Miles or less ZIP Code ~17070..: To View Ads, Click ~ww FCW A, NEW VEitCH Compare Used vs. New BLUE BOOK";: SUGGESTW RETAIL VALUE ,': Condition Value Excellent $20,000 (Selected) Suggested Retail Value Assumes Excellent Condition... " More I:'~..~."; t.%;: More Photos '" Search Local Classifieds NEXT STEPS:: : ',': Get a CARFAX History Report Vehicle Details Engine: 4-Cyl. 2.4L VTEC Transmission: Automatic Drivetrain: FWD Mileage: 17,402 Selected Standard Equipment '::: Change Equipment Air Conditioning Power Steering AM/FM Stereo ABS (4-Wheel) Blue Book Suggested Retail Value The Kelley Blue Book Suggested Retail Value is representative of dealers' asking prices and is the starting point for negotiation between a consumer and a dealer. This Suggested Retail Value assumes that the vehicle has been fully reconditioned and has a clean title history. This value also takes into account the dealers' profit, costs for advertising, sal'es commissions and other costs of doing business. The final sale price will likely be less depending on the vehicle's actual condition, popularity, type of warranty offered and local market conditions. Vehicle Condition Rating Check Vehicle Title History Excellent (Selected) $20,000 httD://www.kbb.com/kb/ki. dlllkw.kc.ucp?kbb& 17070&; 4 73020&; ;ucr;&3 ;HO;AC at URL: 5/4/2006 Kelley Blue Book - Suggested TZ.etail Pricing Report - Honda, Accord Page 2 of 3 "Excellent" condition means that the vehicle looks new, is in excellent mechanical condition and needs no reconditioning. This vehicle has never had any paint or body work and is free of rust. The vehicle has a clean title history and will pass a smog and safety inspection. The engine compartment is clean, with no fluid leaks and is free of any wear or visible defects. The vehicle also has complete and verifiable service records. Less than 5% of all used vehicles fall into this category. To View List, Click View Another Vehicle Select Year... Select Make... ,. Pennsylvania 05/04/2006 Select Model... Or Search by Category Or Change ZIP Code Blue Book Retail Value Assumes Excellent Condition This value assumes the vehicle has received the cosmetic and/or mechanical reconditioning needed to qualify it as "Excellent". This is not a transaction value; it is representative of a dealer's asking price clnd the starting point for negotiation. NEXT STEPS.: :' Search Local Classifieds Get a CARFAX History Report Copyright @ 2006 by Kelley Blue Book Co., AJI Rights ReselYed. May-Jun 2006 Edition. The specific information required to determine the value for this particular vehicle was supplied by the person generating this report. Vehicle valuations are opinions and may vary from vehicle to vehicle. Actual valuations will vary based upon market conditions, specifications, vehicle condition or other particular circumstances pertinent to this particular vehicle or the transaction or the parties to the transaction. This report is intended for the individual use of the person generating this report only and shall not be sold or transmitted to another party. Kelley Blue Book assumes no responsibility for errors or omissions. (v. 06050) http://www.kbb.com/kb/ki. dll/kw.kc.ucp?kbb& 17070&473 020&;ucr;&3 ;HO ;AC 5/4/2006 , ppraiJer J Cef'ti icate I, the undersigned, do hereby certify that I have personally inspected the property appraised, that I have no present or contemplated future interest therein, that the fee received for this assignment is in no manner contingent upon the value reported, and that no important factors affectin~J the value of this property were knowlingly overlooked or withheld. The information contained in this report is not guaranteed; however, it has been gathered from sources we believe to be reliable. The appraiser certifies that to the best of his knowl- edge and belief, the statement, information, and materials contained in the appraisal are correct as set forth. I certify that this report has been completed in conformity with recognized industry standards. The appraisal assignment was not based on a requested minimum valuation or specific valu- ation for approval of a loan. Signed Appraiser #2408 Firm Wayne Myers Auction Service Date March 28. 2006 -~ KAS-66G @ 1996 Kiefer Supply Co. Fergus Falls, MN (800) 435-2726 ~pprai5aI TO: Suzanne King. Executrix 4112 Dalewood street Pittsburgh, Pa. 15227 DATE: March 28, 2006 RE: Patrick J. Casey Estate Pursuant to your request, I have inspected certain personal property located at 1 Ardmore Circ Ie, New Cumberland, Pa. 17070 for the purpose of appraising its fair market value as of the 28 th day of Mrlrrn 4J:9 2 0 0 6 Based upon the information contained in this report in the attachments and schedules attached hereto and hereby made a part hereof and upon my general experience as an appraiser and auctioneer, it is my opinion that said personal property had a estimated fair market value on the above date of Two Thousand-Three Hundred- Eighty Tllree Dullc:1.L b The term "Fair Market Value" as used in this report is defined as follows: the highest price estima.ted in terms of money which the property will bring if exposed for sale in the opea market by a seller who is willing but not obligated to sell, allowing a reasonable time to find a buyer who is willing but not obligated to buy, both parties having full knowledge of all the uses to which it is adapted and for which it is capable of being used. ( $ $ 2,383.00 ). This appraisal is based upon the following assumptions, limitations and conditions: 1. That title to the property appraised is good and merchantable or that is will be prior to the time of sale. 2. That all liens and encumbrances, if any, have been satisfied and the property has been appraised as though free and clear under responsible ownership and competent management. 3. That matters of a legal nature have not been considered in this appraisal. 4. That this appraisal report is made for the use of the named recipient only and that no part of it may be used or relied upon by any other person without the previous written consent of client and/or the appraiser. 5. That the fee for this appraisal does not provide for or include compensation for conference or testimony and/or attendance at any court proceeding. This undersigned appraiser hereby certifies: 1. That he has no interest now, heretofore or contemplated in the future in the personal property covered by this appraisal. 2. That he has personally inspected the personal property to the extent that it was reasonably necessary and possible to do so. 3. That, to the best of his knowledge and belief, all statements and information included in this appraisal are true and are based upon his objective findings and that no pertinent information has been knowingly withheld or deleted in this report. 4. That neither his employment to make this appraisal nor his compensation for so doing is contingent upon the value of the property. Even though it is the firm belief of the appraiser that the information furnished in this appraisal report and the conclusions drawn from this information are true and correct they are not guaranteed. Valley Street Address Landisburq, City Pri State 17040 Zip Code KAS-654 Kiefer Auction Supply (800) 435-2726 ...--....:..:..:-:-~--- WAYNE MYERS , SERVICE A OCTION · AUCTIONEER · APPRAISER Appraisal Report Of Personal Property Prepared For: Suzanne King, Executor 4112 Dalewood Street PittsQurgh, Pa. 15227-3428 Estate Of: Patrick J. Casey 1 Ardmore Circle New Cumberland, Pa. 17070 As Of: March 28,2006 P~ose: Estate Settlement By: Wayne L. Myers Auctioneer/Appraiser #AU-2408-,L 92 Greens Valley Road Landisburg, PA 1 7040 Phone: 717-789-4264 Fax: 717-789-4692 :; - )/1'-;1?-1 I t "7 ~r C-(_/l/~ ~ /f I ~ IUC-I t-L --', / ) i1Lj- / ~ - , - / COifJ ~/ Foyer: Wall/Sofa Table, Ornate Wall Pictures Wood Carving, Figurine Pottery Total Living Room: Upholstered Love Seat With Matching Sofa, Fair Condition, Dirty Wall Pictures Pair Glass End Stands With Matching Coffee Table Two Glass Stand Lights Red Upholstered Side Chair Two Designer Upholstered Chairs , Wood Glass Table, Poor Condition, Worn Metal Base Table Light Lady With Baby, Figurine, West Germany Carved Wood Dog Two Mahogany Side Chairs, Upholstered Entertainment Cabinet With 20" Sony TV, Sony Disc Player, Assortment Of CD's And Cassettes Beasystem Cassette Player Brass Candle Holders Wall Hanging, Sunburst Total Dining Room: Glass Top Dining Room Table With 4 Upholstered Chairs Pair Crome Candle Holders Colburt Blue Fruit Dish Weather Station Two Wall Painting Red Dad Buffet/Cabinet Misc. Items In Buffet, Silverware, Glassware, Etc. Glass Candle Holders Large Blue Urn Total (~) $ 50.00 20.00 10.00 10.00 90.00 25.00 30.00 30.00 20.00 20.00 30.00 5.00 10.00 10.00 3.00 40.00 125.00 25.00 10.00 15.00 398.00 50.00 10.00 10.00 5.00 15.00 40.00 25.00 5.00 20.00 180.00 (V Kitchen: Porcelain Dish Set, Portugal Red/Blue Stemware Misc. Dishes, Bowls, Corningware, Plasticware Kitchen Drawers With Knives And Misc. PotsfPans/T oasterlBlender/T oaster Oven! Coffee Pot! Misc. Small Appliances Misc. Small Items On Kitchen Cabinets Senitaine Upright Vacuum Two Handheld Vacuums ~ Eleven Small Wall Hanging Pictures Artificial Tree $ 20.00 12.00 25.00 10.00 35.00 Total 10.00 15.00 10.00 .' 22.00 18.00 177.00 Bedroom #2: Four Pc. Bedroom Suite: 2 Dressers, Night Stand, Double Bed With Box Springs And Mattress Stand Light Picture Mushroom Light Misc. Smalls On Dressers, Car, Dogs, Elephant, Etc. Total 150.00 12.00 20.00 12.00 10.00 202.00 Hallway: Six Pictures 15.00 Total 15.00 Bedroom #3: Single Bed With Box Springs And Mattress, Metal Headboard Metal/Glass Night Stand Clock Radio Black Chest Of Drawers With Desk/Cabinet Stand Light 12" Television Computer Desk Picture Total 45.00 8.00 5.00 40.00 8.00 15.00 25.00 10.00 156.00 Large Bathroom: jPictures Bath Scales ~ Master Bedroom: Double Bed With Box Springs And Mattress Two Night Stands Dresser With Mirror Chest Of Drawers Pair Of Crome Stand Lights Pictures Alarm Clock Total Total $ 25.00 10.00 35.00 225.00 10.00 15.00 3.00 253.00 (~J Basement Room #1: Three RedlWhite Table Lights Two Blue Sofas, Poor Condition Two Small White End Tables With 2 Matching Smaller Stands Glass Brown Vase Dog Pictures Nordic Trac Treadmill .... Two Black Leather Chairs With Ottermans Tan Gooseneck Floor Light Cabinet With Light Assorted Pictures Two White Bookcases Assortment Of Books Mug Assortment Hoover Upright Vacuum Linen In Closet Four Folding Chairs ~Dog Picture 26" Television, Floor Model Basement Room #2: Metal Utility Cabinet Folding Table .Tool Box With Few Hand Tools Ironing Board With Iron "- Metal Step Ladder, 2 Step ..,Boxes Of Assorted Christmas Decorations , Green Luggage Shop Vac Metal Cabinet Maytag Washer And Dryer Furnace Room: Patio Set, Glass Top Table With Chairs And Umbrella Misc. Assortment Of Folding Lawn Chairs Total Total Total (J] $ 25.00 20.00 20.00 5.00 10.00 25.00 50.00 10.00 20.00 25.00 10.00 5.00 25.00 15.00 10.00 20.00 25.00 30.00 / I 350.00 / 15.00 10.00 7.00 4.00 5.00 10.00 12.00 10.00 7.00 125.00 205.00 45.00 20.00 65.00 Utility/Tool Shed: Two Hose Reels With Hose 5 Ft. Stepladder Assortment Of Garden Tools,Rakes, Shovels, Etc. ., Honda Gas Lawn Mower With Bagger Metal Wheelbarrow ~ Gas Motor Snowblower, Small Sidewalk Style JBag Cart Total Deck Area: \" Gas Grill Total $ 15.00 20.00 25.00 55.00 12.00 75.00 5.00 207.00 50.00 50.00 r0 l/) Summary Contents: Foyer $ 90.00 Living Room 398.00 Dining Room 180.00 Kitchen 170.00 Bedroom #2 202.00 Hallway 15.00 Bedroom #3 156.00 Large Bath 35.00 Masterbedroom 253.00 Basement Room #1 350.00 Furnace Room 65.00 Basement Room #2 205.00 Utility/Tool Shed 207.00 Deck 50.00 Total $ 2,383.00 A Family Tradition .OjCaring .., ", . . - PARTHEMOREFuneral Home & Cremation Services, Ine Mrs. SuianneKing. 4112 Dalewood Street Pittsburgh, PA15227 2/27/2006 1303 Bridge Street P.O. Box 431 New Cumber-land, PA 17070 (717j 77 4-7721 (Fax) 774c5546 www.parthemore.com For the services of Patrick 1. Casey We sincerely appreciate"the corifidenceyou have placed in us ,rod will continu~ to assist you i~ everyway . we can. Please feel free to contaCt us ifyo-q have any questionsinregaid fo~s statement. The following is an itemized statement of the serVices, facilities, automotive equipni~ntand merchandise that you selected. when making the funeral arrangements.. . Description SERVICES & MERCHANDISE Traditional.Funeral Servi~e 18 Gauge Steel; Pieta Casket Due Date . 3/29/2006 Account # 2006017.0 Amount 5,405.00 2,550.00 Gilbert W. Parthemore, Founder Total SerVices imd Merchandise 7,955.00 Stephen K. Parthemore, CFSP CASHADV ANCE ITEMS Death Notice, Harrisburg Patriot 20 Certitie4 Copies of Death Certificates Clergy Honorariilrri . Organist Honorarium Solofst 'Honorarium Altar Servers Flowers, (2) Fireside Baskets Total Cash Advanges 160.82 120.00 150.00 100.00 75.00 15.00 175.00 Gilbert 1. Parthemore, Supervisor . Bruce R, Parthemore, Pre-NeedCoordinator, CPC .795.82 Imme~iate Pay' Discount - Thank you! -159.10 Professional Memberships: NFpA . 'PFDA . DCFDA . COFDA . . I~Drderflffht G~.QD.E.~. N...... '~ The 'Rule You Know,' The People You Trust Total PaymentslCredits Balanse Due :. '"U' '..' ~\0 t.A--. *L Vv.-- XL. .'#\:' -?--h) 'lfJ) ._~\L '. $8,591.72 $0.00 Label (See instructions on page 16.) Use the IRS label. H Home address (number and street). If you have a P.O. box, see page 16. Apt. no. ... You must enter Otherwise, E 4112 DALEWOOD STREET please print R our SSN s above. or type. E City, town or post office, state, and ZIP code. If you have a foreign address, see page 16. Checking a box below will not Presidential PITTSBURGH PA 15227 change your tax or refund. Election Campaign ~ Check here if you, or your spouse if filing jointly, want $3 to go to this fund (see page 16) ~ 0 You 0 Spouse 1 X Single 4 Head of household (with qualifying person). (See page 17.) If the qualifying person is ;a child btit not your dependent, enter Filing Status 2 Married filing jointly (even if only one had income) this child's name here. I~ 3 Married filing separately. Enter spouse's SSN above 5 0 Qualifying widow(er) with dependent child (see page 17) and full name here. Sa X Yourself. If someone can claim you as a dependent, do not check box 6a . Souse d Total number of exemptions claimed 7 Wages, salaries, tips, etc. Attach Fonn(s) W-2 ......... 8a Taxable interest. Attach Schedule B if required .. b Tax-exempt interest. Do not include on line 8a Sa Ordinary dividends. Attach Schedule B if required b Qualified dMdends (see page 23) ..................::::.:.:::::::::...~......... i 7 8 10 Taxable refunds, credits, or offsets of state and local income taxes (see page 23) 11 Alimony received........................................................... 12 Business income or (loss). Attach Schedule C or C-EZ. . . .. ........... . .. . . . . . . . . .. 13 Capital gain or (loss). Attach Schedule D if required. If not required, check here ~ : : : : : : : : : . '0 ~:a ~:e~i;::~~~:n~o~~~S). .A~~~h. FOG:J7. ................... '1' . b' 'i-~~bi~ ~~~~~t .(~~~. p~g~' 25) 16a Pensions and annuities ~ b Taxable amount (see page 25) 17 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E ......... 18 Farm income or (loss). Attach Schedule F ................................................... ;~a ~:;i:P~:~::t::~::sation. 'l~~~J""""'" "f,f; 042l'b'i-~bi~ ~~~~~t'(~~~'P~9~'27) 21 Other income. Ust type and amt. (see page 29) ................................... 22 Add the amounts in the far ri ht column for lines 7 throu h 21. This is our total income. 23 Educator expenses (see page 29) ............................... 23 24 Certain business expenses of reservists, performing artists, and fee-basis government officials. Attach Form 2106 or 21 06-EZ . . . . . . . 25 Health savings account deduction. Attach Form 8889 26 Moving expenses. Attach Form 3903 .. .......................... 27 One-half of self-employment tax. Attach Schedule SE 28 Self-employed SEP, SIMPLE, and qualified plans .. 29 Self-employed health insurance deduction (see page 30) 30 Penalty on early withdrawal of savings. . . . . . . . . . . . . . . . . . . . . . . . . . . . 31a Alimony paid b Recipienfs SSN ~ 32 IRA deduction (see page 31) . . . . .. . . . .... . . _ . . . 33 Student loan interest deduction (see page 33) . . . . . . . . . 34 Tuition and fees deduction (see page 34) . . . . . . . . . . . . . . _ . . . . . . . . . . 35 Domestic production activities deduction. Attach Form 8903 ........ 36 Add lines 23 through 31 a and 32 through 35 _ . . . . . . . . . 37 Subtract line 36 from line 22. This is your adjusted gross income For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see page 78. DM E (5 u. 1040 Check only one box. Exemptions If more than four dependents, see page 19. Income Attach Form(s) W-2 here. Also attach Forms W-2G and 1099-R if tax was withheld. If you did not get a W-2, see page 22. Enclose, but do not attach, any payment. Also, please use Form 1040-V. Adjusted Gross Income Department of the Treasury - . /lal Revenue Service U.S. Individual Income Tax Return 2005 L A B E L Forthe ear Jan. 1-Dec. 31, 2005, or other tax ar Your first name and Initial Last name Your social security number 209-28-2539 .2005, endin 20 DECEASED 2/25/0 OMB No. 1545-0074 PATRICK CASEY If a joint retum, sp. first name & initial Last name Spouse's social security number ... b } Boxes checked . . . . . . . . . . on 6a and 6b No. of children on 6c who: . lived with or child you ax cr. (see . did not live with . 19 you due to divorce or separation (see page 20) _ Dependents on 6c not en- tered above Add numbers on lines above 1 c Dependents: First name Last name (2) Dependents social security number (:1) ..~ 13 068 178 10 11 12 13 43 665 14 15b 16b 638 417 17 13 920 18 19 20b 11 936 21 22 721 184 ~ 721 184 Form 1040 (20J5) 24 25 26 27 28 29 30 31a 32 33 34 35 ~ Form 1040 r2005) Tax and Credits Standard Deduction for- . People who checked any box on line 39a or 39b or who can be claimed as a dependent, see page 35. . All others: Single or Married filing separately, $5,000 Married filing jointly or Qualifying widow(er), $10,000 Head of household, $7,300 Other Taxes Payments If you have a qualifying child, attach Schedule EIC. Refund Direct deposit? See page 59 and fill in 73b, 73c, and 73d. Amount You Owe Third Party Designee Sign Here Joint return? .. See page 17. r Keep a copy for your records. Paid Preparer's Use Only DM PATRICK CASEY - Pa e 2 184 38 Amount from line 37 (adjusted gross income) ......... . . . . . . . . . . . . . . . . . . . . . . . . . .. .... 39a ~heck { ~ You were bom before January 2,1941, 0 Blind.} Total boxes If. D Spouse was bom before January 2, 1941, D Blind. checked ~ 39a If your spouse itemizes on a separate retum or you were a dual-status alien, see page 35 and check here ~ 39b Itemized deductions (from Schedule A) or your standard deduction (see left margin) Subtract line 40 from line 38 If line 38 is over $109,475, or you proVided 'housing ici a 'person 'd'isplaced by 'Huriicane 'Katona: . . . . . . . . . . . . . . . . . . see page 37. otherwise, multiply $3,200 by the total number of exemptions claimed on line 6d ................ 43 Taxable income. Subtract line 42 from line 41. If line 42 is more than line 41, enter-O- 44 TaX[jee page 37). Check if any tax is from: a 0 Form(s) 8814 . b Form 4972 ....,......... ..... -.. Alternative minimum tax (see page 39). Attach Form 6251 Add lines 44 and 45 . . . . . . . . . . . . . . . . . . . . . . . . . . Foreign tax credit. Attach Form 1116 if required Credit for child and dependent care expenses. Attach Form 2441 . . Credit for the elderly or the disabled. Attach Schedule R . Education credits. Attach Form 8863 . ... ...... Retirement savings contributions credit. Attach Form 8880 ......... Child tax credit (see page 41). Attach Form 8901 ifrequired Adoption credit. Attach Form 8839 Credits frum: a D Form 839;3 . Other credits. Check applicable box(es): b D Form 8801 c D Form 56 Add lines 47 through 55. These are your total credits . . . . . . . . . . 57 Subtract line 56 from line 46. If line 56 is more than line 46, enter -0- . 58 Self-employment tax. Attach Schedule SE ............ 59 Social security and Medicare tax on tip income not reported to employer. Attach Form 4137 60 Additional tax on IRAs, other qualified retirement plans, etc. Attach Form 5329 if required. ........... 61 Advance earned income credit payments from Form(s) W-2 ........ .............. 62 Household employment taxes. Attach Schedule H ................. . . . . . . . . . 63 Add lines 57 - 62. This is our total tax 64 Federal income tax withheld from Forms W-2 and 1099 ........ .... 65 2005 estimated tax payments and amount applied from 2004 return f- f- 66a Earned income credit (EIC) ......... ..... .......... b Nontaxable combat pay election ... 66b 67 Excess social security and tier 1 RRTA tax withheld (see page 59). . . 67 68 Additional child tax credit. Attach Form 8812 .. .. ........... . ..... . 68 69 Amount paid with request for extension to file (see page 59) ............... 69 70 Payments from: a 0 Form 2439 b 0 Form 4135 c 0 Form 8885 70 71 Add In. 54, 55, 65a, & 57 - 70. These are your total payments ........ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 72 If line 71 is more than line 63, subtract line 63 from line 71. This is the amount you overpaid. . . . . . 73a Amount of line 72 you want refunded to you. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ~ ~ b Routing number I I ~ c Type: D Checking 0 Savings ~ d Account number . I 74 Amount of line 72 you want applied to your 2006 estimated tax ~ I~ 75 Amount you owe. Subtract line 71 from line 63. For details on how to pay, see page 60 . . . . . . . . . . ... 76 Estimated tax penalty (see page 60) . . . . . . . . . . .. ........... 76 Do you want to allow another person to discuss this return with the IRS (see page 61)7 X Yes. Complete the following. Designee's Personal identification number (PIN) ~ I I name ~ PRE PARE R Phone no. ... Under pena~ies of pe~ury, I declare that I have examined this retum and accompanying ~ules and statements, and to the rest of my knowledge and belief, they are true, correct, and complete. Declaration of pre parer (other than taxpayer) IS based on all Information of which preparer has any knoWledge. Your signature Date Your occupation Daytime phone number PERSONAL REPRESENTATIVE b _ 40 41 42 6 714 250 934 o 934 714 221 928 45 46 47 48 49 50 51 52 53 54 55 221 928 . 'b agj~tr:::oo 47 48 49 50 51 52 53 54 55 ~ 221 928 221 928 64 65 66a ~ 7,501 Spouse's signature. If a joint retum, both must sign. Date Spouse's occupation Prepare(s .. signature r Date 3/22/06 & ASSOCIATES STE 200 o Prepare(s SSN or PTIN P00367167 25-1851188 Check if self-employed Firm's name (or .. yours if selJ-employed), ,- address, and ZIP code MARKOVI TZ DUGAN 1001 E ENTRY DR PITTSBURGH 412-571-0500 Form 1040 (2005) EIN Phone no. PA 15216-2943 Schedules A&B (Form 1040) 2005 Name(s) shown on Form 1040. Do not enter name and social security number if shown on other side. PATRICK CASEY OMS No. 1545-0074 Your social security number 209-28-2539 Paae 2 Schedule B-Interest and Ordinary Dividends Attachment Sequence No. 08 1 List name of payer. If any interest Is from a seller-financed mortgage and the Amount Part I buyer used the property as a personal residence, see page B-1 and list this Interest interest first. Also, show that buyer's social security number and address ~ PSECU 105 (See page B-1 CITIZENS BANK OF PA 1,455 ........ . ...... .. and the M&T BANK 6,503 instructions for .. ... ..... Form 1040, SOVERE IGN BANK 4,557 .... ...... line 8a.) CHARLES T SCIOTTO LIVING TRUST 20-64 194 67 448 1 Note. If you received a Form 1099-INT, Form 1099-0ID. or substitute statement from a brokerage firm, list the firm's name as the .. payer and enter the total interest shown on that form. 2 Add the amounts on line 1 2 13,068 3 Excludable interest on series EE and I U.S. savings bonds issued after 1989. Attach Form 8815 3 4 Subtract line 3 from line 2. Enter the result here and on Form 1040, line 8a ~ 4 13,068 Note. If line 4 is over $1 ,SOD, you must complete Part III. Amount 5 List name of payer ~ .. Part II METLIFE 174 .. .. .. Ordinary CHARLE S T SCIOTTO LIVING TRUST 20-64 194 67 4 Dividends .. .. .. .. .. (See page 8-1 .. and the . .. instructions for . .. .. Form 1040, .. line 9a.) .. .. 5 Note. If you .. received a Form 1 099-DIV or .. .. . substitute statement from ---- .. a brokerage firm, .. .. list the firm's .. name as the payer and enter .. . .. the ordinary .. .. dividends shown on that form. . .. .. . .. 6 Add the amounts on line 5. Enter the total here and on Form 1040, line 9a ~ 6 178 Note. If line 6 is over $1 ,500, you must complete Part III. You must complete this part if you (a) had over $1,500 of taxable irierest or ordinary dividends; or l[b) had Part III a forei n a=unt; or c received a distribution from, or were a rarror of, or a transferor to, a foreicn trust. Foreign 7a At any time during 2005, did you have an interest in or a signature or other authority over a financial Accounts account in a foreign country, such as a bank a=unt, securties account, or o(her financial a=unt? and Trusts See page B-2 for exceptions and filing requirements for Form TO F 90-22.1 b If "Yes," enter the name of the foreign country ~ . . . . . . . . . . . . . . . . . . . . . . . . . 8 During 2005, did you receive a distribution from, or were you the grantor of, or transferor to, 2 foreign trust? If ''Yes," you may have to file Form 3520. See page B-2. For Paperwork Reduction Act Notice, see Form 1040 instructions. DM (See page B-2.) Schedule B (Form 1040) 2D'"..6 SCHEDULE D (Form 1040) OMS No. 1545-0074 Capital Gains and Losses ~ Attach to Form 1040. ~ See Instructions for Schedule D (Form 1040). ~ Use Schedule D-1 to list additional transactions for lines 1 and B. 2005 12 Department of the Treasury Internal Revenue Service 99 Attachment S uence No. Your social security number 209-28-2539 Name(s) shown on Form 1040 PATRICK CASEY E,aiD. Short-Term Capital Gains and Losses-Assets Held One Year or Less (a) Description of property (Example: 100 sh. XYZ Co.) (b) Date acquired (Mo., day, yr.) (f) Gain or (loss) Subtract (e) from (d) (d) Sales price (see page D-6 of the instructions) (e) Cost or other basis (see page D-6 of the instructions (c) Date sold (Mo., day, yr.) 2 Enter your short-term totals, if any, from Schedule 0-1, line 2 2 . .................. ...... ..... Total short-term sales price amounts. Add lines 1 and 2 in column (d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Short-term gain from Form 6252 and short-term gain or (loss) from Forms 4684, 6781, and 8824 Net short-term gain or (loss) from partnerships, S corporations, estates, and trusts from Schedule(s) K-l . . . . . . . . . . . . . . . . . . . . . . . . . . . Short-term capital loss carryover. Enter the amount, if any, from line 8 of your Capital Loss Carryover Worksheet on page 0-6 of the instructions . . . . . . . . . . . . . 3 4 5 4 5 6 6 7 Net short-term capital gain or (loss). Combine lines llhrough 6 in column (f) . . . . . . lBa:lIltil Long-Term Capital Gains and Losses-Assets Held More Than One Year 7 o (a) Description of property (Example: 100 sh. XYZ Co.) (b) Date acquired (Mo., day, yr.) (f) Gain or (loss) Subtract (e) from (d) (d) Sales price (see page D-6 of the instructions) (e) Cost or other basis (see page D-6 of the instructions (c) Date sold (Mo., day, yr.) B 9 Enter your long-term totals, if any, from Schedule 0-1, line 9 9 ............... ......... ....................... Total long-term sales price amounts. Add lines 8 and 9 in column (d) . . . . . . . . . . . . .. . . . . . . . . . . .. . . . . . . .. .. . . . .. . . 10 Gain from Form 4797, Part I; long-term gain from Forms 2439 and 6252; and long-term gain or (loss) from Forms 4684, 6781, and 8824 . . . . . . . . . . . Net long-term gain or (loss) from partnerships, S corporations, estates, and trusts from Schedule(s) K-1 . . . . . . . . . . . . . . . . . . . . . . .. . .. .. .. . . . . . . . . . . . . . . . . . .. . .. . . . . . . . . . . .. . . .. . . . 10 11 11 12 12 43 665 13 Capital gain distributions. See page 0-1 of the instructions ................................. 14 Long-term capital loss carryover. Enter the amount, if any, from line 13 of your Capital Loss Carryover Worksheet on page 0-6 of the instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Net long-term capital gain or (loss). Combine lines 8 through 14 in column (f). Then go to Part III on the back ........................................... . . . . . . . . . . . . . . .. ............. For Paperwork Reduction Act Notice, see Form 1040 instructions. 13 14 15 43 665 Schedule D (Form 1040) 2005 DAA PATRICK CASEY Schedule D (Fonn 1040) 200S ~;.""'~ ~JI"I"~ ~J.I~ Summary 16 Combine lines 7 and 15 and enter the result. If One 16 is a loss, skip lines 17 through 20, and go to line 21. If a gain, enter the gain on Fonn 1040, line 13, and then go to line 17 below 17 Are lines 15 and 16 both gains? 129 Yes. Go to line 18. D No. Skip lines 18 through 21, and go to line 22. 18 Enter the amount, if any, from line 7 of the 28% Rate Gain Worksheet on page D-7 of the instructions 19 Enter the amount, if any, from line 18 of the Unrecaptured Section 1250 Gain Worksheet on page D-8 of the instructions 20 Are lines 18 and 19 both zero or blank? 129 Yes. Complete Fonn 1040 through line 43, and then complete the Qualified Dividends and Capital Gain Tax Worksheet on page 38 of the Instructions for Fonn 1040. Do not complete lines 21 and 22 below. D No. Complete Form 1040 through line 43, and then complete the Schedule 0 Tax Worksheet on page D-9 of the instructions. Do not complete lines 21 and 22 below. 21 If line 16 is a loss, enter here and on Fonn 1040,line 13, the smaller of: . The loss on line 16 or . ($3,000), or if married filing separately, ($1,500) }. Note. When figuring which amount is smaller, treat both amounts as positive numbers. 22 Do you have qualified dividends on Fonn 1040, line 9b? o D Yes. Complete Fonn 1040 through line 43, and then complete the Qualified Dividends and Capital Gain Tax Worksheet on page 38 of the Instructions for Fonn 1040. No. Complete the rest of Form 1040. DAA 209-28-2539 Page 2 43 665 ~ ~ Schedule D (Form 1040) 2o-J5 Schedule E (Form 1040) 200S Name(s) shown on retum. Do not enter name and social security number ff shown on other side. ,ttachment Seauence No. 13 Your social security number Paae 2 PATRICK CASEY 209-28-2539 Caution. The IRS compares amounts reported on your tax return with amounts shown on Schedule(s) K-1. .'(111 Income or Loss From Partnerships and S Corporations Note. If you report;3 loss from an at-risk activity for which any amount is not at risk, you must check the box in column (e) on line 28 and attach Form 619B. See page E-1. 27 Are you reporting any loss not allowed in a prior year due to the at-risk or basis limitations, a prior year unallowed loss from a passive activity (if that loss was not reported on Form 8582), or unreimbursed partnership expenses? 0 Y es ~ No If au answered ''Yes,'' see a e E-6 before com letin this section. 28 (a) Name (b) Enter P for partnership; S for S cor . (d) Employer identificalion number (e) Check ff any amount is not at risk A 8 C D Passive Income and Loss (f) Passive loss allowed (attach Form 8582 ff required) (g) Passive income from Schedule K-1 (h) Nonpassive loss from Schedule K-1 (i) Section 179 expense dedcdlon from Form 4562 Ul Nonpassive income from Schedule K-1 A 8 C D 29a Totals b Totals 30 Add columns (g) and OJ of line 29a 31 Add columns (f), (h), and (i) of line 29b . . . . . . . . . . 32 Total partnership and S corporation income or (loss). Combine lines 30 and 31. Enter the result here and include in the total on line 41 below . . IP.Ji'iIlUli Income or Loss From Estates and Trusts 30 31 32 33 (a) Name (b) Employer identification number A 8 CHARLES T SCIOTTO LIVING TRUST 20-6419467 Passive Income and Loss (c) Passive deduction or loss allowed (attach Form 8582 ff required) (d) Passive income from Schedule K-1 Non assive Income and Loss (e) Deduction ,or loss from Schedule K-1 38 (b) Employer identification number e Investment Conduits (c) Excess inclusion from Schedules Q, line 2c (see page E-6) (f) other income from Schedule K-1 13 920 13 920 35 13 920 36 0 13 920 (e) Income from Schedules Q, line 3b A 8 34a Totals b Totals 35 Add columns (d) and (f) of line 34a . . . . . . . . . . " . . . . " . . . . " " . " . . . 36 Add columns (C) and (e) of line 34b . " . " . . " . . . . . . . . . " " " . . " . . . . . " . 37 Total estate and trust income or (loss). Combine lines 35 and 36. Enter the result here and include in the total on line 41 below ......... Ilm"'ttWI Income or Loss From Real Estate Mort a o (a) Name (d) Taxabe income (net loss) from Sch",dules Q, line 1 b 39 Combine columns (d) and (e) only. Enter the result here and include in the total on line 41 below 1.aa.tt1l1l Summary 40 Net farm rental income or (loss) from Form 4835. Also, complete line 42 below 41 Total income or (loss). Combine lines 26, 32, 37, 39, and 40. Enter the result here and on Form 1040,line 17 42 Reconciliation of farming and fishing income. Enter your gross farming and fIShing income reported on Form 4835, line 7; Schedule K-1 (Form 1065), box 14, code B; Schedule K-1 (Form 112OS), box 17, code N; and Schedule K-1 (Form 1041), line 14, code F (see page E-7) 43 Reconciliation for real estate professionals. If you were a 'real"estate " professional (see page E-1), enter the net income or (loss) you reported anywhere on Form 1040 from all rental real estate activities in which ou material! artici ted under the assive activO loss rules DAA Schedule E (Form 1040) 2005