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No 21-94-
.
Estate of
ESTHER N. MELESTER
, Deceased
DECREE OF PROBATE AND GP~NT OF LEITERS
AND NOW FEBRUARY 7 , 19~, In consideration of the petition on
the reverse side hereof, satisfactory proof having been presented before me,
IT IS DECREED that the Instrument(s) dated July 0, 1991
described therein be admitted to probate and med of record lU the last will of
N. Melester
Esther
and Letters TestampntA ry
are hereby aranted to Thomas M. Gibson
,)
PEES
Probate, Letters, Etc. """'" $
Shan Cenlncates(3) , , . , , , , , " $
Renunciation $
X-Pages ,,,,,,,,.,,,,,,, $ l?.OO
JCP TOTAL _ $ 261]8
Filed It. f'~~~~~l~~ I ? "..1 ~~~. .. . It I .. .. "
?35,00
9.00
James D. Flower, Jr. (27742)
nOI~ER MQt('\1~tt'nNf)lp~dltElto,~ LINDSAY
11 East High St., Carlisle, PA 17013
ADDRESS
717-243-5513
PH:lNB
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Called attorney on 2-7-94.
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This is (0 ccrrily ltwl thl' il1flll'lllillilllllll'lt' !.:i\'Cll h lIllll'lll,' (11i'H'd lHllll ,Ill m;,I:III,11 j('llllil.ltt' Iii dt>,lll. dlll)' filt,d \\ilh
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W^RNING: It 10 Illegal to duplloate Ihls copy by photostat Clr photograph,
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CERTIFICATE OF DEATH
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1Enst lIill nub Wtstnnttttl
OF
ESTHER N. MELESTER
I, ESTHER N. MELESTER, of Carlisle, Cumberland County, Pennsylvania, being of
, sound and disposing mind, memory und understanding, do make, publish und declure this I
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I as and for my Lust Will and Testamcnt, hereby revoking and making void any and all
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I former Wills, Codicils, or writings in the naturc thereof, hy mc ut any time heretofore made,
1. I hereby order and direct my Executor, hereinafter named, to pay all my just
debts, funeral expenses, testamentary expcnses and all Inheritance, Estate, Transfer and
Succession Taxes, as soon as may be conveniently done after my death, out of my residuary
estate.
2. I hereby make the following specific bequcsts:
a. To THOMAS M. GIBSON and MARGARET J. GIBSON, his wife, or the i
survivor, the sum of Twenty Thousand ($20,000,00) Dollars;
b. To JEFFREY T. GIHSON and DONNA GillSON, his wife, or the survivor,
the sum of Ten Thousand ($10,000.00) Dollars, to their children, GREGORY T. GIBSON
the sum of One Thousand ($1,000.00) Dollars and BRAD J. GIBSON the sum of One
Thousand ($1,000,00) Dollars:
c, To JOHN ,T. DICKINSON und KAREN L. DICKINSON, his wife, or the
survivor, the sum of Tcn Thousand ($10,000,00) Dollars, to their children, JENNIFER
DICKENSON the sum of One Thousand ($1,000.00) Dollars and JOHN T. DICKENSON,
"
"
"
JR. the sum of One Thousand (Sl,OOO.OO) Dollars;
d, To my sister, RUTH A. GillSON, the sum of Five Thousand ($5,000.00)
Dollars;
e. To my sister, GERTRUDE C. MELESTER, the sum of Five Thousand
($5,{){)Q.00) Dollars:
f. To PAUL S. SHUGHART, the sum of Two Thousand Five Hundred
($2,500.00) Dollars;
g. To THE FIRST LUTHERAN CHURCH, of Carlisle, the sum of Two
Thousand Five Hundred ($2,500.00) Dollars,
3. I give, devise and bequeath all of the rest residue and remainder of my estate,
of whatsoever nature, and kind, to THE FARMERS TRUST COMPANY, IN TRUST, for
the following uses and purposes:
a, My Trustee shall pay all the net income from said trust estate to or for the
benefit of my sister, GERTRUDE C. MELESTER, for and during the term of her natural
life; .
b. My Trustee may, but shull not be required to, puy to or for the benefit of
my sister, GERTRUDE C. MELESTER, such portion of principal as my Trustee, In its sole
discretion, deems necessary for the care and maintenance of my sister, GERTRUDE C.
MELESTER. In this connection, however, my Trustee shall have due regard for other funds
and moneys available to or on behalf of my sister, GERTRUI>E C. MELESTER.
2
,
,
,
"
\
,\ ,.,
c. At the death of my sister, GERTRUDE C, MELESTER, my Trustee shall
pay all of the remaining trust estate, Including all principal and unpaid interest, to Thomas
M. Gibson and Margaret Jean Gihson, his wife, or the survivor, or If they shall fall to
survive me, to their heirs per stirpes.
4, I nominate, constitute and nppoint my nephew, THOMAS M. GIBSON,
to be the Executor of this my Last Will and Testament. Should my nephew be unable to
act for any reason, then I appoint my nephew's wife, MARGARET J. GIBSON, to act as
Executrix in his place and stead, Should my nephew's wife, MARGARET J. GIBSON be
unable to act for any reason, then I appoint the FARMERS TRUST COMPANY, to act as
Executor in her phice and stead. No executor shall be required to file bond in this or any
other jurisdiction.
IN WITNESS WHEREOF, I
,
of ((ir ,1991.
) I J\
have hereunto set my hand and seal this ^
day
~_. -,
v diu II m.l l
(b ' l) I' P ..<1. uu
Esther N. Melester
/ (~
SIGNED, SEALED, PUBLISHED and
DECLARED in the presence of:
k.-,
3
,
I
,.,l'l',li'la,n,,, ',-,f'j"~"iI"-"';"'!V:,t;';I~~I"I'-fl-_ of, i,,, ,- ,j -, ,-j,.,)v",.,\lHI~IlI~"i\t";"I.r \,",,- ,t,." I'!! ',1_'
1\ .j, ,) I, \,,' "
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Ii -/,~ ,- fL..)...
INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS)
lll:!v. JOO,I~t '11.91,1
tfi
~
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'15
8a
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.... '~lWlh:
COMMONWIAITH or PfNN!YLVANIA
D"A!IM!NT O' RIVINUI
om. 2.0601
HAUIUU!D,'A 11121<>601
NT'S NAME IlAn, ,iRU, AND MIDDLE INITIA.l)
, " i~STIlER
RI M
'01 DATU O.DIATH A"" 12/31/91 CHICICHI..
,. A SPOUSAL
POV.R" CR.DIY .. CLAIMID 0
ml NUM'"
21
COUNTY SODE
94
YEAR
102
NUMBER
Forest Park Health Center
700 lIa1nut Bottom Road
~lis1e, PA 17013 (Cumberland Co
o 3, R.malnder R.lurn
I/ar dalll 0/ d.alh prla, 10 12.13.B21
o 5. F.deral E,lal. Tax
R.lurn R.qulred
_ B, Tolal Numbor 0' 5af. Dopallt BaxII
02/04/00
N
'[o'.iJfOf A H
101/22/94
o 2, Supplomonlal Rolurn
o 40. Fuluro Inltrell Campramho
Ifar dOlO' of d.alh okor 12.12,B21
Kl 6. Dec.d.nt DI.d Tlllal. 0 7. Decodonl Malnlalnod a living T,ull
AHach ,a a' Will) (AHach co 0/ T'U111
ALL CORRISPONDINel AND CONPlDENTlAL TAX INPORMAnON SHOULD II DIRICTlD TO.
- M MAl I AD
Flower, Morgentha1,
11 Ea~t High Street
Carlisle, PA 17013
. rn
1. R.ol E,lal.ISch.dul. A) I 1)
2. Slockl and Bond. 15ch.dul. B) I 2)
3. Clallly H.ld SlacklPartnfllhlp InloroIIISch.dul. q I 31_
4, Martgogll and Naill R.c.lvabl. (Sch.dul. OJ I 41
5. Ca.h, Bank D'poIIII & Ml,ullanloul P.llonal Prop.rty( 5).
(S,h.dul. E)
6, Jolnlly Own.d Prap.rty (Sch.dul. F) ( 6)
7. Trand," (Sch.dul. G) ISch.dul. L) ( 7]
B. T 0101 Grall AII.II Ilolalllnll 1.7)
9. Funeral Exp.n..., Admlnht,allv. Ca,I" MllCollan.ou, ( 9) 14 , 840. 42
Exp.nlt. (Sch.dul. H)
10, D.bl', Mortgag. lIabllltl.., LI.n' ISch.dul. I) (101
11. Talal D.ductlan. (Iolallln.. 9 & 101
12, N.I Valu. a' E,lal.llln. 8 mlnullln. II)
13, Charltabl. and Ga,o,nm.nlal Bequ0111 ISd,.dul. J)
14. N.I Valu. Subj.ct 10 Tax (IIn. 12 mlnulllnl 13)
15. Amount 0' IIn. 14 laxabl. 01 6% ral.
(Indud. valu.. 'rom Schedul. K 0' Sch.dul. M,I
16, Amaunl 0' IIn. 14 la,abl. ul 15% ralt
(Indud. volu.. 'ram Sch.dul. K 0' Sch.dul. M,)
17. P,lnclpallox due (Add lax from IIn. 15 and Iram 110116.1
lB. Credlll Spau,al Poverty Credll Prior Poymonl' DllCounl
+19,664.41 + 1,092.43_
174-05-2617
~ 1. Original Rtlu,n
o 4, lImll.d Ellolt
Jr.. Esquire
243-5513
~
i
(15)
o
83.813.56
o
n
2.698.73
69,937,38
o
730.33
(16) .-1..38.378.92
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ChN" liNt' If YOU-flff' 11'(ftW\111lCl CI ,I.lund 9' you I OVl'fpnVfl1l'nl,
Flower & Lindsay
19, 1/ lino lB II 911aler Ihan IIn. 17, .nler th. dlffer.nce on IIn. 19, Thll I, ,h. OVERPAYMENT,
1110
20, 1/ IIno 171. glloler Ihan IIn. lB, .nll, Ih. dlffer.nce on IIn. 20, Thll" In. TAX DUE.
A, Enllr Ih. Inllrlll on Ih. balance due on lin. 2DA,
B. Enler Ih. 10101 0' line 20 and 20A on IIn. 20B, Thl. Illh. BALANCE DUE.
Mak. Ch.ck Payabl. la. R.ol.,.. af Will., Ao.nl
..11 SURITO ANSWU ALL QUESTIONS ON RIVERSI SIDE ANlI TO RECHECK MATH.....
Und.r Plnaltl.. of p.rlury. I d.clar. that I have .JItQtnlntd thlt r.turn, Including accompanying schedule. and Ilut.m.nll, and 10 thl bll' C1f my knowledge and b,Il,I,
III, truI, correct and com pl. It. I declar. thai all r.al 11101. hat bit" r'por1.d at 'ru. markt' valut. O.darallon ", prepare' olh., than ,hi plnanal '.prllllnlaliv. h
baled on all Informal Ion of which pr.porer hat any knowledge.
!IONAlU!EO'm!ON~!1 N 1~~II':NO:R;;URN ADDRm ~O' St t C t om
'"'if" ,,~ an '0.11 our Q4
H($2.U...._ , Glen ~lills-L. PA 19342 L/~J(- ( ,
;AlURlor,mARI ~T~.N'l1PR~! r IV! ADOm! 1i-Cast-IJ.gh Street OA'rr-
,-~Jl-il.<-e..1 67, ~L'_, Carlisle, PA 17013 2_::d /- r '1::.._
\
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(,.
,
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( BI ~h449. 67
(111 15,570.75
(121,140.878.92
(131 2,500.00
(141 138,378.92
~ ,06 a
~ .15.
20,756.84
117) __
Inloro"
(IBI
(191
20,756.84
n
1201 _
120A)
120BI
o
o
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o
III
"
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING A CHECK MARK (" )IN THE
APPROPRIATE BLOCKS.
VIS NO
1. Old decedent make a transfer and:
a. retain the U$9 or income of the property transferred, .."""Utt,...""."",......"...,,.. V-
b, retain the right to designate who shall use the property transferred or Its Income, V'
c. retain a reversionary Interest or ........................................."...........11............
V'.
V
d, receive the promise for life of either payments, benefits or cClre~ ....,..........,.......
2. If death occurred on or before December 12, 1982, did decedent within two years
preceding death transfer property without receiving adequate conslderatlon~ If death
occurred after December 12, 1982, did decedent transfer property within one year of
death without receiving adequate conslderatlon~ .................................................
3. DI~ decedent own an 'In trust for' bank account at his or her deathL..........,.........
v
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,
YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
, '
'I
, '
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"
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I
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SCHEDULE A
REAL ESTATE
-'
Fill HI'Url1l
DESCRIPTION
VALUE AT DATE
OF DEATH
1.
NONE
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"
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II.
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1-,
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TOTAL (Allo .nl.r on IIn. 1. R.copltulatlon)
(II molt IPOC' Ii nttd.d, Inl.rl oddltlonol .htt" 01 ._ "It,)
$
.-
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"
j.,~': ,
\','
I
IIV,lm IK. 14,l'} J',t.~
...'$ff/u.-
COMMONWeAlTH 0/ PeNNSYLVANIA
INHeRITANCe lAX mURN
RUIDeNIDeCIDINI .
IITATI 0'
SCHEDULE B
STOCKS AND BONDS
PILI NUMBIR
MELESTER, ESTHER N.
tAli prop.rlv 10Intlv.own.eI wIth Rlgh: 01 Survlvonhlp mUll b. ell"I...eI on Sch.elul. ,,)
ITEM
NUMBER DESCRIPTION
21-94-102
VALUE AT DATE
OF DEATH
1.
5,352.079 shares of Van Kampen Merrit, U. S.
Government B, at $15.66 per share. I
(Account No. 8000536088-8) See attached letter
$ 83,813.56
" ,
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TOTAL Allo .nl" on IIn. 2, Reeo lIulollon
('( mort space ,. n"d.d, Inltrl addlflono',h..,. 0.1 lam. 1/zt,)
$83813.56
'-, .ii:'...'"'.........'''I'".'..--.,...'''......~IH,'......_ly'''''__'''''
IIv.UO/U+I/.lII
~ SCHIDULI D
M. ORTOAOIS AND NOTIS
RECIIVABLI
Plea.. Print or Type
PILI NUMBIR
~'~'@II'
.....u.:
COMMONWeALTH Of /lNN~' YLVANIA
INHIIITANCI TAX an IN
IIIIDINT DICIDIN
ISTATI Of
MELESTER ESTHER N.
(All proporty lolntly.ownod with Iho RI,hl of SUrYIYOllhlp my,t b. dllClolld on Schodul. ',I
I .
21-94"102
ITIM
NUMBIR
DISCRII'TION
VALUE AT
DATI Of DEATH
NONE
o
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TOTAL (Allo ent.r on IIn. <I
(II moro IpOCO I. n..dod, Inlert oddlflono,.hooh of com. lilt.)
s
'",'
\.
~!
COMMONWIAUH Of PfNNlnvANIA
INHIRITANCI TAX UTURH
R11ID/NT DICIDINT
l SCHEDULE E
CASH, BANK DEPOSITS AND
MISCEllANEOUS
PERSONAL PROPERTY
Pleale Prlnl or Type
FILE NUMBER
21-~4-102
-,
...y.ISOI"t'll,"1
ESTATE OF
_..-:-__~ESTER , ESTHER N.
~'IY folntly.owned wHh Ih, Righi olSvrylvor.hlp mull b. dliclolld on Schedule ~L_-
ITEM
NUMBER
DE9CRIPTION
VALue AT
DATE OP DEATH
1. Money, Market Accountr W. H. Newbol~ls Son &,to.,
,Inc. See attached letter 1,899.46
2. Presbyterian Homes, Inc., refund of patient accou t 799,27,
"
, '
,
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"
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"
"
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',I I'
, TOTAL Allo enter on line 5. Reca
$ 2,698.73
IAlIQch addlllonol8VJ" )t' 11" Ihulllf mOil 'poce II needld,l
nY.U09IX+ In.1I1
*"9-
,
..
COMMONWIAl!H 0' PINNmVANIA
INHIRIIANCI TAX mURN
RIlIDINT DICIDIN!
I
I fiLE NUMIER
21-94-102
SCHEDULE F
JOINTLY -OWNED PROPERTY
ESTATE Of
MEL~STER, ESTHER N.
Jolntl.nonll')1
---_._---~----- -_.---~-~~- ----.-------.---.----------...-
NAME
A, Gertrude C. Me1e~ter
ADDRESS
orest Park Health Center
00 Walnut Bottom Road
arlis1e, PA 17013
RELATIONSHIP TO DECEDENT
Sister
I.
C.
Jolntly.own.d prop.rlVI
ITlM LlmR DATE
NUMli~ fOR . MADE DESCRIPTION Of PROPERTY TOTAL VALUE DECO'S DOLLAR VALUE Of
JOINT JOINT Of ASSET % INT, DECEDENT'S INTEREST
TlNANT
\, A /21/7: Checking Account No.
4-84040, Farmers Trust
Company 4,632.41 50% 2,316.21
2. A /1/75 Checking Account No.
5-20845, Farmers Trust
Company 60,221,05 50% 30,1l0.53
3. A 13/23/6! Savings Account No.
1-040946, Farmers Trust
. . Company 74,896.12 50% 37,448,06
Interest accrued to date
of death 125.16 50% 62.58
See attached letter from
Farmers Trust Company
for above accounts
.
TOTAL (Alia .nler on IIn. 6, R.capltulollon) $ ~Q 937.38
(/I mort Ipac. I, n..d.d inltrl addilionallh.." af ,am. Iln)
UV.Ulllh 1'.111
"tAli O'
ITEM
NUMBER
~~
COMMONWIAITH or PlNNIYWANIA
INHI!ITANCI TAX !ITUAN
AIIIDINT DICIDINT
SCHEDULI H
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES
Pllall Print or T I
MELESTER, ESTHER N.
21-94-102
DESCRIPTION
1.
A. funllal bpenllll
Ewing Brothers Funeral Home
D. Admlnlltratlvl COI'"
2,
3,
4,
C,
1.
2,
3,
4.
S,
6,
7.
8,
1.
Plnonol Rlpllllnlatlvl Commlulanl Thoma aM.
Social Slcurlly Numbll of Plnonal Rlpr.llnlatlvel
Year Commiulonl paid 1994
Gibson
174 - 20
- 6290
Attorney Fill Flower, Morgenthal, Flower & Lindsay
Family Exemption
Clolmont none Relatlonlhlp
AcIdllu of Claimant at decedent'l dealh
Strllt Add"u
Clly
State __ Zip Cadi
Praball Fell Cumberland County Register of Wills
MllelUanlOUI bplnllll
Register of Wills, 1 short certificate
AMOUNT
5,49B.00
4,325.61
4,325.61
o
261,00
3.00
The Sentinel, ad~ertise letters 72,20
Cumberland Law Journal, advertise letters 40,00
Register of Wills, filing Inheritance Tax Return 15,00
Allowance for account filing fees and closing costs 300,00
TOTAL (Alia enlll on linl 'I, Rlcapllulallonl S 14, B4 0 . 42
(If mOlllpael II n..dld, Inllrt uddltlonallh.... of laml 1IIe.)
nY-ISlt". 1',111 ."l"Q.
" ' ~~
COMMONWIAUH 0' 'INNmVANIA.
INHUllANCllUUMH
"'IDINT DltlOIHI
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE L1ABLlTIES AND LIENS
PI.a.. Print or':Typ.
1:1 NUMIIR
1-94-102_~_
--r
eSTAte Of
MELESTER, EST~KR N.
--.
IteM
, NUMIER
DISCRIPTION
AMOUNT
1.
Paul S. Shughart, services as attorney-in-fact for
six months at $50.00 per month
300,00
4.
Emerald Drug Store, account
Reader's Digest, subscription account
Aetna Life Insurance, account
26.82
193,14
47.62
162,15
Belvedere Medical Center, nursing home visit
2.
3.
5.
I'
'"
, "I
". ",
,
"
TOTAL (Ailo ,,!., on IIn. 10, R.capitulotlon) $
("more 'paco ,. n..d.d,/nll" addillona,.h.." a/ ,am. IIz.,)
W".IH1IlI!1111
ESTATI OF
,f.~
L
I
SCHIlDULE J
BENEFICIARIES
(OMM(mW(AlHIOf m-m!lHVANIA
INHllnANCI 'AIt UIU.N
.IIIOINIOICIOIN~__
FILE NUMBER
21-94"'102
_ ,MELE?Y~R L~S':l'.!iER Ji~_,_________",_,,__,__
-..- - ---
ITEM
NUMBER
2.
3,
4.
5.
6.
7.
8.
ITEM
NUMBER
NAME AND ADDRESS OF BENEFICIARY
RELATIONSHIP
AMOUNT OR
SHARE OF ESTATE
- ----.-----------------------..-. ..----
A. Ta.ablo BoquOlII:
I.
Thomas M. & Margaret J. Gibson
282 Stanton Court, Glen Mi11a, PA 19342
Jeffrey T. & Donna Gibson
7 Pelham Court, Mantua, NJ 08051
Karen L. & John J. Dickinson
611 Aberdeen Road, Kennett Square, PA
Gertrude C. Me1ester 19348
700 Walnut Bottom Road, Carlisle, PA 170
Paul S. Shughart
39 Wilson Street, Carlisle, PA 17013
Gregory T. Gibson
7 Pelham Court, Mantua, NJ 08051
Brad ,1. Gibson
7 Pelham Court, Mantua, NJ 08051
Jennifer Dickenson
611 Aberdeen Road, Kennett Square,
John T. Dickenson
611 Aberdeen Road, Kennett Square,
nephew and
spouse
greatnephew
and 9pouse
greatniece
and spouse
sister
3
friend
$ 5,000.00 and
res.est. in trus'
$ 2,500.00
$20,000.00
$10,000.00
$10,000.00
$ 1,000.00
child of
greatnephew
child of
greatnephew
child of
greatniece
child of
greatniece
$ 1,000.00
$ 1,000.00
9.
PA
19348
PA
19348
$ 1,000.00
._-~----.--
NAME AND ADDRESS OF BENEFICIARY
AMOUNt OR
SHARE OF ESTATE
B. Charllable and Gavernmontal Boquelll:
I.
The First Lutheran Church
21 South Bedford Street
Carlisle, PA 17013
$ 2,500.00
I'
TOTAL CHARITABLE AND GOVERNMENTAL BEQUESTS IAha onler on line 13, Recapllulatlanl
(If mall IpaClII n..dld, Inlllt oddlllonallh.." of laml 1111)
s
2500.00
\
1ECl6t IItll Club Qrt6tCUlUnt
OF
ESTHER N. MELESTER
"
I, ESTHER N. MELESTER, of Carlisle, Cumberland County, Pennsylvania, being of
sound and disposing mind, memory and understanding, do make, publlsh and declare this
as and for my Last Will and Testament, hereby revoking and making void any and all
former Wills, Codicils, or writings in the nature thereof, by me at any time heretofore made,
1. I hereby order and direct my Executor, here.inafter named, to pay all my just
debts, funeral expenses, testamentary expenses and all Inheritance, Estate, Transfer and
Succession Taxes, as soon as may be conveniently done after my death, out of my residuary
estate.
2. I hereby make the following specific bequests:
a. To THOMAS M. GIBSON and MARGARET J. GIBSON, his wife, or the
survivor, the sum of Twenty Thousand ($20,000,00) Dollars;
b, To JEFFREY T. GIBSON and DONNA GIBSON, his wife, or the survivor,
the sum of Ten Thousand ($10,000,00) Dollars, to their children, GREGORY T. GIBSON
the sum of One Thousand ($1,000,00) Dollars and BRAD J. GIBSON the sum of One
Thousand ($1,000,00) Dollars:
c, To JOHN J. DICKINSON and KAREN L. DICKINSON, his wife, or the
survivor, the sum of Ten Thousand ($ to,O(JQ,OO) Dollars, to their children, JENNIFER
DICKENSON the sum of One Thousand ($1,000,00) Dollars and JOHN T. DICKENSON,
JR. the sum of One Thousand ($1,000,00) Dollars;
d. To my sister, RUTH A. GIBSON, the sum of Fiv.e Thousand ($5,000,00)
Dollars;
e. To my sister, GERTRUDE C. MELESTER, the sum of Five Thousand
($5,000.00) Dollars;
f. To PAUL S. SHUGHART. the sum of Two Thousand Five Hundred
($2,500.00) Dollars;
g. To THE FIRST LUTHERAN CHURCH, of Carllsle, the sum of Two
Thousand Five Hundred ($2,500,00) Dollars,
3. I give, devise and bequeath all of the rest residue and remainder of my estate,
of whatsoever nature, and kind, to THE FARMERS TRUST COMPANY, IN TRUST, for
the following uses and purposes:
a. My Trustee shall pay all the net income from said trust estate to or for the
benefit of my sister, GERTRUDE C. MELESTER, for and during the term of her natural
life; .
b. My Trustee may, but shall not be required to, pay to or for the benefit of
my sister, GERTRUDE C. MELESTER, such portion of principal as my Trustee, in Its sole
discretion, deems necessary for the care and maintenance of my sister, GERTRUDE C.
MELESTER. In this connection, however, my Trustee shall have due regard for other funds
and moneys available to or on behalf of my sister, GERTRUDE C. MELESTER.
2
"
.; .
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
ss
.,'
I, ESTHER N. MELESTER, Testatrix, whose name is signed to the attached or
foregoing instrument, having been duly qualified according to law, do hereby acknowledge
that I signed and executed the instrument as my Lust Wl11; that I signed it wi\llnglYi and that
I signed it as my free and voluntary act for the purposes therein expressed,
Sworn or affirmed to and acknowledged,before me, by ESTHER N. MELESTER, the
Testatrix, this .X ~i'\ day of .-:- ,J.', .' , . 1991.
.J ,/
it I T! " j t
1;_; 'IL ) 'J:;",,), I " 'I
l,-;", 11 L.' . II ~:' .L.L."\ '"L'
Esther N. Melester, Testatrix
l - . I . )'
.' .'~" 1 i . ..I, ' .
-/ ~ ).t \ ,.. " ' .' I j' P, .' < C /"--'-
I Notary Public
NOiARIAL. SEAL.
MERLENE MARHEVKA, NI'Iry Publlo
Clrlllll, CUlllblrllnl Ctunly, PI,
'I-\y Clllllllllllln Elplrll $11/94
'r I"
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4
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!f.H, N~'J son c; Co.
OIl111/on of F/IIIIIIJIOC. (, Co. ./IIC,
. 26 W,II Ill&h Slml
c.rlllif, l'A /7013
(7/7) 2490.8/8
(7/7) 691..878
(BOO) 992.28/8
(7/7) .49-JlJ2J f'AX
Mf//lbfrl oj AU
Prl~ /lXC/JIlnB"
.
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w.If.N~OLD'S SON&.
_ ::" ,. " " ," "" - ." i
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R E r. F,\ V~ iJ
MAR 1 7 19~i
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Ana'd,.u..,tf,;,
Mat'ch 16, 1994 ,,/.
Attn I Jackie
iroml Lynda Nace
W. n. Newbold'a Son & Co. Inc.
REI Eather N. Melester
1. Acct. registered Esther N;Melester
Paul S. Shughart, POA
2. Date establishedl 1/1/82
.3. Chang!! in ownershitll None
.. '
4. Accrued interest I None
S. Date of Death Balancel $1,899.46
,,'
,.,.
',il
If I can be of further assistance, please call me.
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FARMERS
TRUST
One \^kst High Street r.O Box 220
" Carlisle, Pennsylvania 170U
llll~
Dill
I FEBRUARY 10, 1994
.' "
. .11
FLOWER, MORGENTHAL, FLOWER & LINOSAY
.J.1.L.ll.l.Glir~EET
r.ADI rC:l J:' PA 17n1 ':1
,
RI: Eatlte of, ESTHER N. MELESTER SSN: 174-05-2617
Dill ot Duth JANUARY 22, 1994
DIU MR. FLOWER
In INWlr 10 yO~ rlquul oonoemln9 .ciOOUIIII owned, tither ..parallly or Jollll1y, by
thl lbovl rlflrlnold deaedent and thl balanoe III lIoh Icoounl... of the elate ot
e11lth, WI hlYI OOeoked our reoorela and 11'I IUbmlltln9 thl followln9 information In
dupllcllI, WI 1U99111 thll you rue one of th... lellm Il\lahedlo thlPennsy!yanil InYln.
tory tOl'l1ll (Rce) to Abllantlate the balanc. you rlpor\.
(
Note thlt w. hav. "'own the COlTlCt r.tntlon tor ..00 lCoounL AlIo, IIIl1rut IClONed to
the date ot dllth, If any, It lIated U I .panll n9Ufl,
d~~
LAURA ROTH
CUSTOMER SERVICE
CHECKING ACCOUNT #4-84040 WAS ORIGINALLY OPENED
5"1-72. THE ACCOUNT IS IN THE NAMES OF ESTHER N.
ME LESTER AND GERTRUDE C. MELESTER. THE BALANCE AS
OF 1-22-94 WAS $4,632,41. THE ACCOUNT IS NOT
INTEREST BEARING.
CHECKING ACCOUNT #5-20845 WAS ORIGINALLY OPENEO 2-1-75. THE ACCOUNT IS IN
THE NAMES OF ESTHER N. MELESTER AND GERTRUDE C. MELESTER. THE BALANCE AS OF
1-22-94 WAS $60,221.05. THE ACCOUNT [S NOT [NTEREST BEAR[NG.
SAVINGS ACCOUNT #1-040946 WAS ORIGINALLY OPENED 3-23-68. THE ACCOUNT IS IN
. THE NAMES OF ESTHER N. MELESTER AND GERTRUDE C. MELESTER, THE BALANCE AS OF
1-22-94 WAS $74,896.12 PLUS ACCRUED INTEREST OF $125.16 FOR A TOTAL OF
$75,021.28. THE ACCOUNT WAS EARNING 2.80% INTEREST AT THE DATE OF DEATH,
COMPOUNDING MONTHLY GIVING AN 'ANNUAL PERCENTAGE YIELD OF 2.84%.
':'
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RECEIVED FROMI
i
ACN
ASSESSMENT III
CONTROL 1;1
NUM8ER
AMOUNT
FLOWER .JAMEfl D JR
11 EAST HIGH frlREET
--1'01 --'19,&64.41
CARLlSL.E PA 17013
. '
'OIOHU'
'0(0 HUI .
mAT! INfORMAIIONI~
!II NUM8ER
U el"1 991,.-OICll?
!II n!CEOENl (LA~
IIilI MEl.EBTER ESTHEH N
II OIt/E'O/'lIj
EJ OSTMARk OAT!
0/0(\
EIBN 171"'(I:5"E1M '7
IflRSTI
CUMIlERLAN(l
01/ee/94
REMARKS
PIIUI. 13. SHUGHART
, m TOTAL AMOUNT PAID
t19,6M'.111
DO
SEAL
RECEIVED 8Y''/ )/(.', "'(-" 'I' / ~.(.J/ ,I))
, S10NAlU! -r-+-
MARY C. l.EWIS',',,, ",',of ' :,' 'j'
REGISTER OFWILL9 U
CHECK", Em3l
REGISTER OF WILLS
,
..-.- -.. -- -... .-.~~ ...-.- ....-. ~,-- ..--- --,... ,.-. ~ ...- -'" -.... _..- .._-. _.-- _.--..- ~~... - --~ - ---- <0""-'" --,".---r
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RECEIVED FROMI
&
ACN
ASSESSMENT 'l'
CONTROL 1:1
NUMBER
AMOUNT
,
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,
I
FLOWER JAMES D JR
11 EAST HIGH STREET
fOl
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CARLISLE PA 1?013
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CUM8ERL~!)
REMARKS
1194
THOMAS M. GIBSON
~--~----------------------~------
. , "., ", .' ,
REGISTER OF WILLS
m TOTA'l AMoUNT PAID .:'~ i
.""v" "CJ;~jjwJ
MARY C. LEWl ' I
REGISTEA OF WILLS .
SEAL
CHECI<It 111
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COMHOHWEALT>> OF PENNSYLVANIA
IItPAR'tltENT OF Rl!VI!IIJE
IURl!AU OF INDIVIDUAL TAXES
IItPT. IIUD!
HARRIIIlJRQ. PA 11111' om .
NOTICE OF INHERITANCE TAM
AFpRAISENENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIllllS, AND ASSESSltENT OF TAM
ACN 101
DATI OB-29-94
DATI OF DIATH 01-22-94 S~b~~O. CUMBERLAND
NOTE I TO INSURE pROpER CREDIT TO YOUR ACCOUNT, SUINIT THE UppER PORTIUN OF THIS FORN WITH YOUR TAX
pAYNENT TO THE REGISTER OF WILLS. NAKE CHECK pAYAILE TO "REOISTER OF WILLS, AGENT"
REMIT PAVMENT TOI
JAMES D FLOWER JR ESQ
FLOWER ET AL
11 E HIGH ST
CARLISLE PA 17013
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
~ AlIOUI'lt RHUt~d
{;I. tit?
CUT ALONO THIS LINI .. RITAIN LOWIR PORTION POR YOUR RICORDS ~
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RIV-1547 IX AFP (10-93*
CO...O....UL TN Of PfHHSVLVAHIA
Df.PAIllttEHT OF RfV!1U
aLllfAU Of IHIllVll1U.\l JANEl
I)[PT, 210601
IWlllIIIURQ, PA 1112'-0601
NOTICE OF INHERITANCE TAM
APPRAISE"ENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS, AND ASSESS"ENT OF TAM
ACN 101
DATE 08-29-94
FIL.E NO.
DATE OF DEATH 01-22-94 COUNTY CUMBERLAND
NOTE. TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUB"IT THE UPPER PORTION OF THIS FOR" WITH YOUR TAM
PAV"ENT TO TIlE REGISTER OF WILLS, "AKE CHECK PAVABLE TO "REGISTER OF WILLS, AgENT"
REMIT PAYMENT TOI
L A~t R..It,=-J
CUT AL.ONO THIS L.INE ~ RETAIN L.OWER PORTION FOR YOUR RECORDS ~
iI ioj: i547-i'jC-AFP"n 0: moo NoYxe riiF-Yliil iii XTANci"Y" X - A-P PRA-X S iiIENi'"; -A i.l"liiiANc E -iili - - - ..--- -- - - - - - --
DISAL.L.OWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF ME LESTER ESTHER N FIL.E NO. 21 94-0102 ACN 101 DATE 08-29-94
JAMES D FLOWER JR ESQ
FLOWER ETAL
11 E HIGH ST
CARLISLE PA 17013
REGISTER OF WILLS
CUM8ERLAND CD COURT HOUSE
CARLISLE, PA 17013
TAM RETURN WAS, (X) ACCEPTED AS FILED
( ) CHANClE.Il) I
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APFRAISED VAL.UE OF RETURN BASED aNI ORIGINAL RETURN
1. Ra.1 Eat.to (Soh.dule A) (1)
2. Stooke end Bond. (Soh.dul. B) (21
5_ Clo..ly Hold Stonk/P.rtn.r.hip Int.r..t (Sohedul. CI (5)
4. Kortg.ge./Net.. Rea.lvobl. ($chodul. DI (41
5, C.ah/Bonk D.po.it.l"i.c. P.r.on.1 Prop.rty (Sch.dul. E) (51
6, Jointly Own.d Prop.rty (Sch.dul. FI (61
7. Tr...f.r. (Schodul. g) (7)
D, Tot.1 AII.h
,00
83,813.56
.00
,DO
2,698.73
69,937,38
,00
(DI
156,449.67
APPROVED DEDUCTIONS AND EXEMPTIONSI
9, Fun.r.l E.pon.../Adolni.tr.tiv. Co.t.1
"hc.ll.....u. E.pon... (Sch.dule H) (9) 14,840,42
10. oobh/Hodg.g. L1lbUIH../L1on. (Sch.dul. II (101 730.33
n. Tot.l O.duoHen. (11)
12, Hot V.luo of T.. R.turn (121
15. Ch.rltobl./llcv.rnoontol B.qu..to (Sch.dul. J) (151
14. Hot V.luo of f.t.t. Subj.ct to T.. (14)
NOTEI If.n .'....M.nt w.. i..u.d pr.viou.ly, lin.. 14, 15 .nd/or 16 end 17 will
refl.ct figur.. th.t innlud. the totel of !hh r.turn. .......d to d.t..
ASSESSMENT OF TAXI
15. Aoount of Lin. 14 t..abl. .t 6% r.t.
16. Aoount of Lin. 14 t..obl. .t 15% r.t.
17, Prinoipol T.. Duo
TAX CREDITS I
PAV"ENT
DATE
15,570.75
140,878,92
2,500,00
138,378.92
(1&1
(161
,00 M.06 .
138,378.92 M.15 .
(171
.00
20,756,84
20,756.8ft
RECHPT
NU"BER
DISCOUNT (tl
INTEREST (-I
AIlOUNT PAID
04-20-94
885979
1,034,97
19,664,41
PAYMENT MUST 8E MADE 8Y 10-22-94*.
TOTAL. TAX CREDIT
BAL.ANCE OF TAX DUE
INTEREST
TOTAL. DUE
20,699.38
57.46
,00
57.46
. IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS LESS THAN ai, NO PAV"ENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRI, YOU "AV BE OUE
A REFUND. SEE REVERSE SIDE DF THIS FOR" FDR INSTRUCTIDNS.)
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MsnvATlllN. Eot.t.. of doo_to d.lntI on or IItfor. Dt<:oobor 11, 1911 "" If on. lutur. Int.r..t In tho ..t.t. I. tron.f."ed
in po.....ton or .njo~t to Cll" . (ooU,t,rl1) beneflcl.rl.. of thl decedent Ift.r the IxpJr.Uon of In)l I.t.tl far
l1f. or for v..r., the C~lth herebw Ikprt*llv r...rv.. the right to appr,I,. end ...... trln.f.r Inherlteno. TIMI.
It thlllWf\ll el... . (ool1lt,r.1) rlt. on InY euoh ,lutUrI lnterll'.
_Of'
NOTICE. . To fulflll tho r.....lr_to of l"Uon 2UO 01 tho Inhorltono. ond E.t.t. T.. Aot, Aot ZZ of 19'11, 72 P.I,
Socllon 2140.
PAVtENTI DetlCh the top portion of thh HoUat and lubtl1t with your PIYHnt to thl Rllhtlr of Willi prlnhd on thl rlv,rll I1de.
..""". 0_ or _. ordor ...obl. to. REGISTER OF HILLS, AGENT
AU p.~h recllved ,hill flr.t be r.pplltd to eny Intlr..t Mhloh ny be due with Iny rHllnd1r IPPUId to thl tlM.
REfUND ((A), . nfund of D tlM areeUt, which ..II not requlltH on thl TIM Rlturn, ..y be r..,eltld by oOllPl.tlnt en "AppUntlon
for R"Wld of PIMIVlvltll, InhlrJteno. wtd Elht_ TaM" (REV~lSU). AppUOIUonl Ir. IVIUlblt It thl Offlc,
of thl "..i.t,r of Willi, InV 01 thl 23 RlvlnUe 01.trlot Offlol., or b~ c.lllng thl ,peeie. 2~.hour
.",..rlng ..rvlc. nuMMrt for forll orarlngl In PInn.~lvlOl. 1.100.362.2050, out.lde PIM.v1v.,,11 1M
within 1...1 Harrl.burg .r.. (717) 717-1094, TOOt (717) 772.2252 lHa.rl.. lop.lrod Onl.).
OIJECTlONS. An~ pertv In Interllt not ..thlled with thl eppreh....,t, IUOWWlCI or dl..UowtnCl. of aduoUon" Dr .........,t
of tll( (Jnoludlng dltoOU"lt or Intlrllt) I' ,hown on thlt Hotlel IN.t obJ.ot within ihcty (60) din of rH.lpt of
thh Noll.. b..
AllItIM
ISTRATlY'E
CDRRICTllIMi,
"wrlttln protllt to the PA Depart""t of R.v.nut, loard of ~.lt, DEPT. 211021, H.rrJ,burl, PA 171ZI~lOZl, OR
....lHUon to hlv, the ..Uer deter.IMd It IUdIt of thl IClcount of thl Plrlon.l rDflrltll1tIUv., OR
...tppttl to thl Orphtn., Court.
IMTEMIT.
Flatua1 .rrorl dllcov.rld on this ....."'"t .hould be addr...ed In writing t01 PA Dtp.rt.-nt of R.venue,
&urllU of Indlvlduel hXII, UTNI po.t Au....."t R.vlew ~It, DEPT. 210601, Herrhburl, PA 17121-0601
!:hont (717) 7&7"650S. 'M Pili 3 of thll bctc*1,t "In.tructlon. for InheritInG' Tax R,turn for I Rllldlnt
Dtoldlnt" (REY-ISol) for tn IlCpltnlUon of tdIIinhtreUvltv corrlGtlbl. error..
If tnV' tme due h plid within thr.. (:5> c.ltndlr IIOnth. Iftlr the dectdlnt'l ..th, . flvl peroent UX) dhoount of
thl tllC pIld I. Illowed.
Intlr..t 11 ohtrlld bealMlng with f1rlt dev of dtiUnqull"lCV, or nlM (9) IOnth. Md OM (1) MY froe the Utlt. of
""th, to thl dati of PIYHnt. TIICII which bee... dll1~t before JlnulrV 1, 19er bAr Intlr..t at the ratl of
.Jx (6~O peroent per InnUI o.loulltld at I dilly rat, of ,000164. All tllCII whloh bec.. dtil1nquent on end .fter
Jenulrv I, I'U .,111 b..r tntlrlllt It . rltl which wUl v.,.~ fra ollender Vllr to cllend1r YHr with that rat.
tnncMmtd bV thl PA o.,.rtttnt of Rlvenut. The ...11olbl, Intlrllt ret.. for 1.12 through 19M erll
DISCllUMT.
'!!!r Intlr..t Rlt. PIUV Intlr..t FlGtor !!!! Interllt Rlt. Dllh Int.rllt hotor
1112 m ,000141 1916 lOX ,100m
illS I6X .0msl 1117 'IX .000147
1914 IU ,OOUOI 1'111"19'11 IU . 000101
1911 ISX .OOU56 19'12 'IX .0001\7
19'15"1994 7X . 000 191
.-rlnt.,."t II ollouletlel I' follow..
INTElElT . IALANCE OF TAX UNPAID X NUHIER OF DAVS DELINQUENT X DAILV IHTERIIT FACTDR
"An. NoUo. lullld .ft., tho tIN bocI_. dollnquont .111 rofl..t on Int.rllt o.loul.t\on to flit.... (Ill 'do~.
bevond the Atl of the 1..IIIHnt. If p.v.."t 11 ... 1ft.,. the lnt.,...t ODllPUtlUon det. 'hown on the
Motlo., oddltlonol Int.r..t lU.t be o.loul.tld,
CERl1ElCAII! 2(a)
Name of Decedent: Esther N, Me~~
Date of Death: Jal1ullry 22. 1994
Estate No.:
21-94-0102
To the Register:
I certify that notice of the beneficlallnterest required by Rule 5.6(u) of the Orphan's
Court Rules wus served on or mailed to the following beneficiaries of the ubove-captioned
estate on February. 8. 1994
~
MIirlli
Gertrude Co Melester 700 Will nut Buttom Road. Carlisle. PA 17013
Paul S. Shu~hllrt 39 Wilson Street. Carlisle, PA 17013
John T. Dickinson. Jr. 611 Aberdeen Road. Kennett Square. PA 19348
knnlfer Dickinson 611 Aberdeen.Rillld, Kennett Square. P A 19348
12I1n & Karen Dickinson 611 Aberdeen Road. Kennett Squllre, PA 19348
.I/1Q.mljs & Margaret Gibson 282 Stanton Court. Glen Mills. PA 19342
Jeffrey & Donna Gibson 7 Pelham Court. Mantua. NJ 08051
Gre~ory T. Gibson 7 Pelham Court. Mantua, NJ 08051
.Brad J. Gibson 7 P~lham Court. Mantua. NJ Q8051
IM.first Lutheran Church 21 South Bedford s.treet. Carlisle. P.A 17013
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except ..fuUh
A. Gibson - d~ December 4, 1991
Date: ~ - ~ -1 'I-
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WER, MORGENTHAL, FI.OWER &
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e James 0, Flower, Jr.. Esuulre
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Carlisle, P A 17013
Address 11 East HI2h Street
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Telephone (717) 243.5513
Capacity:
_ Personal Representative
~ Counsel for Personal Representative
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Name of Decedent:
Esther N, Mt:lester
Date of Death: Januaty 22. 1221-
No, --2J.-94-0102
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 is complete: JL Yes _ No
2. If the answer is No, state when the personal representative reasonably believes
that the administration wlll 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. (ifany) for the personal representative's
account is:
c. Did the personal representative state an account informally to the parties
in interest? JL Yes _ No
d. Copies of receipts, releases, joinders and approvals of formal or informal
accounts may be flied with the Clerk of Orphan's Court and may be
attached to this re t,
Date:/JJ.:lo-i V
(J;~ me,MORGE~
...1Am.Qs D. Flower, Ir" J;l~oulrc
Name (pTcase type or pnn!)
11 East "hili Street
AOiIress
R & LINDSAY
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~~fl~. p~ 17013
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Tfll~ 243.5S1~
e cp onc Num er
Capacity: _ Personal Rep.resentatlve .
..l5... Counsel for Personal Representative
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