HomeMy WebLinkAboutOC1953-0174 - ESTATE OF BROMLEYr...........,"'.Ti"v-::....-~--::~·~~....*~F·1If¥i4;;4¢,:a,t:I'>iV.S'.;....'~'"'~~,c ~_,?~_';:~¥:~it~~w'~";'sj::-t"fr;~~--4_fie AU,',';l~~:~.,~
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EXECUTOR
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JOHN M.RUSSEBL
ESTATE OF
CHARLES W.BROMLEY
FIRST AND FINAL ACCOUNT OF
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FIDELITY'TRUST COMPANY
BALANCE'DUE,$,20Q,925.}76
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The Court is respectfullJ reQuested
to determine proper distribution in
this estate.-Counsel for Acoountant
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IN THE ORPHANS t COURT OF WASHINGTON COUNTY,PENNSYLVANIA
ESTATE OF CHARLES W.BROMLEY
FIRST AND FINAL ACCOUNT OF
FIDELITY TRUST COMPANY
EXECUTOR
.
PITTSBURGH,PA.APRIL 7,1953.--,
TR Ie 2M 5 43
SUMMARY
SCHEDULE A
PRINCIPAL -PERSONALTY
Receipts Pages 5 to 8 $259,366.44
Principal_-Realty .t..~transferred 11,763.12 $271,129 56
Disbursements Pages 9 to 12 81.6'36 00 ~
Balance $189,493 56 c:.
,
SCHEDULE B
INCOME -PERSONALTY '"
Receipts Pages 13 to 18 $~2,575 63 "-
Disbursements Page 19 1.11..1 h.1 ~--
Balance 11,432 20 Co,
SCHEDULE C
IPRINCIPAL-REALTY
Receipts Page -20 $12,500 00
Disbursements Page 20 $736.88
Principal -Personalty
12-'iOOfordistribution11.763.12 c 00
Balance o 00
I
NET BALANCE $200,925 76
}
I
~I
------
"",8
CHARLES W.BROMLEY
TR 2 SM I S6 i
I
THE BALANCE CONSISTS OF THE FOLLOWING:
I
I PRINCIPAL -PERSONALTY III
I
I Stocks
Aluminum CO.of America
90 shares,Common $7,267 50
Atlantic Refining Co.
50 shares,3.75 Cum.Pfd.,Series B 4,725 00
Bethlehem Steel Corp.
100 shares,Common 5,093 75 .,
Chrysler Corp.
100 shares,Common 7,025 00
,IColumbiaGas&Electric Corp.
500 shares,Common 7,718 75
Columbian Carbon Co.
215 shares,Capital
214 shares,Inventory value $9,389.25
1 share,market value
as of 3/10/53 47.50 9,436 75 1
Dayton Power &Light Co.
50 shares,Common 1,690 02
Deere &Co.
270 shares,Common 8,386 88
Deere &Co.
100 shares,Pfd.3,187 50
.-.'Detroit Edison Co •
110 shares,Capital 2,440 63
Diamond Alkali Co.
100 shares,Common 3,900 00
E.I.DuPont de Nemours &Co.
40 shares,Common 3,670 00
Equitable Gas Co.
200 shares,Common 4,162 50
Fidelity Trust Co.
125 shares,Capital
I 124 shares,InventoryIvalue $14,725.00
1 share,market value as
of 3/10/53 151.00 14,et76 00
- 2 -
I ~
CHARLES VI.BROMLEY
TR 2 SMI S6
General Motors Corp.
300 shares,Common
Hickory-Penn Gas Co.
810 shares,Capital
Kennecott Copper Corp.
58 shares,Common
Koppers Co.,Inc.
100 shares,Common
Johns-Manville Corp.
50 shares,Common
Lone star Gas Co.
200 shares,Capital
Mountain Fuel SUpply Co.
80 shares,Capital
Phillips Petroleum Co.
100 shares,Capital
South Pittsburgh Water Co.
50 shares,4-1/2%Pfd.
J.P.stevens and Co.,Inc.
50 shares,Capital
The Timken Detroit Axle Co.
218 shares,Common
Union Carbide &Carbon Corp.
100 shares,Capital
West Penn Power Co.
155 shares,Common
154 shares,Inventory
value
1 share,market value as
of 3/10/53
Mortgages
$5,725.20
40.75
$15,468 75
2,835 00
5,096 75
4,518 75
3,318 75
4,962 50
1,620 00
4,956 25
4,962 50
2,200 00
4,291 88
6,075 00
5.765195 $149,652 36
$1,942 94$149,652 36
Theodore Dobrowolski,et ux
M.B.Vol.2674,Page 542,
Allegheny County,Pa.
Balance Inventory Value
Michael Morreale,et ux
M.B.Vol.2782,Page 242,
Allegheny County,Pa.
Balance Inventory value
Amounts forwarded
- 3 -
$153 37
1.789 1'17
1---.;,;,.------:.:..---.:....--...:_
L
TR 2 5M 158
CHARLES W.BROMLEY
Amounts forwarded
Marie D.Nusser,unmarried'
M.B.Vol.3042,Page 84,
Allegheny County,Pa.
Balance Inventory Value
Frank C.Rex,et ux
M.B.Vol.2416,Page 32,
Allegheny County,Pa.
Balance Inventory Value
Miscellaneous
One lot miscellaneous household goods,
distributed to legatees
(See Exhibit No.1,Page 21)
Cash
2,384 29
2.800 00 7,127 23
616 6t;
$157,396,24
Cash distributed to legatees
(See Exhibit No.1,Page 21)
Cash on hand
INCOME -PERSONALTY
Income accrued to 5/31/52,date of death
of Donald H.Bromley,life tenant:
Cash distributed to life tenants,
(See Exhibit No.1,Page 21)
Income sinc~5/31/52:
Cash distributed to life tenant,
(See Exhibit No.1,Page 21)$575.00
$1,550 00
30 I)~7 J~2 '32.097 12
$189,493 56
$4,003 77
I
Cash on hand
- 4 -
6.853.43 7 .~28L..3 II ,~32 20
$200,925 76
·,
TR 2 5M 151
CHARLES W.BROMLEY
SCHEDULE A
PRINCIPAL -PERSONALTY
RECEIPTS
Inventory and appraisement filed
Less adjustment to correct inventory,being
reduction in mortgage of George A.Bailey
from $1,796.31 to $1,716.31,the actual
balance of mortgage at date of death
Additional Assets~
•
$256,873 62
/
__....:80=·~00=-1I$256,793 62
1952
Feb.21
I
Mar.3
May 5
Dec.31
Treasurer of the United States -
Social Security lump sum death benefit,
account #208-09-5649-G
Return premium on fire insurance cancelled,
due to sale of property at Hickory,Pa.
Treasurer of the United States -
Refund Income Tax for 1951
110 shares Hickory-Penn Gas Co.,Cap.
25.00 par value
$175 20
36 80
1,,304 99
385 00 1,,901.99 ../
Gain on Sale and Conversion of Assets
1952
Feb.21 Net proceeds sale of 16 shares Atlantic
Refining Co.,Com.
at 77-3/4 $1,235.09
$Inventory value 1,182.00 53 09
21 Net proceeds sale of 100 shares Consolidated
Edison Co.of New York,Cap.
at 33-3/8 $3,300.74Inventoryvalue3,262·i()38 24
-
21 Net proceeds sale of 100 shares Rochester
Gas and Electric Corp.,Com.at
35-3/8 $3,499.73Inventoryvalue3,418.72 80 98
21 Net proceeds sale of 31-1/4 shares Schenley
Industries,Inc.,Com.as follows:
31 shares at 28-7/8 881.26
1/4 share at 30 ~$888.76
Received in exchange 2/15 52 832.81 55 95
21 Net proceeds sale of 305 shares Sunray Oil
Corp.,Com.asfo11o'Ws:
300 shares at 21-3/4 6,450.04 ,
5 shares at 21-5/8 102.0:4 $6,552.08Inventoryvalue6,290.6;261 ~5
Amounts forwarded $489 71 $258,695 61
- 5 -
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I CHARLES Ii.BROMLEY
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TR 2 5M 159
/
Amounts forwarded $489 71 $258,695 61
1952
Feb.25 Net proceeds sale of 50 shares Homestake
Mining Co.,Com.
at 36-3/8 $1,799.11
Inventory value 1.693.38 105 73
25 Net proceeds sale of 40 shares General
Foods Corp.,Com.
at 43-5/8 $1,723.45
3'1 9'1Inventoryvalue1,687.50 631 39
Conversion of Assets Without Gain or Loss
1952Feb.15 100 shares Diamond Alkali Co.,
Com.$3,900.00
Received in exchange for 50
shares Diamond Alkali Co.,Com.3.900.00 $0 00
15 31-1/4 shares Schenley Industries,Inc.,
Com.$832.81
Received in exchange for 25
shares Schenley Distillers Corp.,
Com.832.81 0 00
21 Proceeds redemption of $100 Bonds United
States Savings,Series E due
1/1/52 $98.00
Inventory value 98.00 0 00
Mar.7 Proceeds redemption of $675 Bonds United
States Savings,Series E due
3/1/52 $661.50
Inventory value 661,50 0 00
July 9 Proceeds sale of 1950 DeSota coupe to
Thomas J.Smith $1,550.00
Inventory value 1,550.00 0 00
23 270 shares Deere &:Co.,Com.
10.00 par value $8,386.88Receivedinexchangefor135
shares Deere &:Co.,Com.
No par value 8,386.88 0 00
1953
Mar.23 Proceeds redemption of $300 Bonds United
States Savings,Series E due
9/1/53 $276.00
I
Inventory value 276.00 0 00
23 Proceeds redemption of $1,000 Bonds United
States Savings,Series E due
4/1/53 $920.00
Inventory value 920.00 0 00
Amounts forwarded $0 00 $259,327 00
- 6 -
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CHARLES W.BROMLEY
TR 2 5M 158
o 00
o 00
o 00 $259,327 00
$3,109.09
3.109.09
29.45
29.60
3,050.04
Amounts forwarded $
George A.Bailey Mortgage
Paid as follows:
Payments on account principal from 2/4/52
to 5/4/52 230.36
6/4/52 -Balance 1,485.95 $1,716.31
Adjusted Inventory value 1,716.31
George A.Bailey Mortgage
Paid as follows:
2/11/52 -on account
2/20/52 -on account
3/7/52 -balance
Inventory value
Theodore Dobrowolski Mortgage
Payments on account principal from
2/11/52 to 3/6/53
Reduction in Inventory value
$421.23
421.23 o 00
John B.Folino Mortgage
Paid as follows:
Payments on account principal from
2/11/52 to 11/20/52 360.42
2/20/53 -balance 1,539.58 $1,900.00
Inventory value 1.900.00
Michael Morreale,et ux Mortgage
Payments on account principal from
2/11/52 to 3/20/53 $936.55
Reduction in Inventory value .936.55
o 00
o 00
Marie D.Nusser Mortgage
Payments on account principal from
1/20/52 to 2/20/53
Reduction in Inventory value $974.85
274.85 o 00
Frank C.Rex Mortgage
Payments on account principal from
7/2/52 to 4/8/53 $200.00
Reduction in Inventory value 200.00 H--__---:o~00:.j1 o 00
Miscellaneous
Increase in carrying value of the
follOWing securities to market value as
of 3/10/53 for the purpose of effecting
an eqUitable distribution:
1.share Columbian Carbon Co.,
Cap.$3.62
1 share Fidelity Trust Co.,
Cap.32.25
1 share West Penn Power Co.,
Com.2.57
Amount forwarded $259,366 44
- 7 -
CHARLES,W.BROMLEY
I
TR 2 5M 1 5i3
Amount forwarded $259,366 44
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IPrincipal-Realty Account I
Balance cash transferred for distribution 11.76'3 12 I
$271,129 ;6e
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4
15
16
21
21
29
30
Feb.22
27
28
Mar.4
Apr.18
CHARLES W.BROMLEY
TR a5Mt 51
DISBURSEMENTS'
Admini strative Expenses'
1952
Jan.4 Bernard H.Goodwin,Register of Wills -
Cost of taking depositions of Ben E.
Sherman and H.S.Carmack,subscribing
witnesses to the last will and testament
John M.Russell,Esquire -
Reimbursement for cost of letters and
short certificates
Observer Publishing Co.-
Advertising letfers testamentary
Commonwealth of Pennsylvania,Bureau of
Vital Statistics -
Certified copy of death certificate
Robert S.Calvert,Comptroller of Public
Accounts -
Fee for Texas waiver
Michigan Department of Revenue -
Fee for Michiganwaiv~r
James H.Douglas,Register of Wills -
Twenty short certificates
Commonwealth of Pennsylvania,Bureau of
Vital Statistics -
Certified copy of death certificate
Washington Record Co.Advertising letters
D.C.Jennings Appraisal fees
J.F.Findley Appraisal fees
James H.Douglas,Register of Wills -
Cost of one certified copy of will
National Surety Corp.-
In payment for indemnity bond in the
amount of $1,700.00 given to Lone Star
Gas Co.covering lost certificate for
25 shares capital-stock
Sept.4 Harry D.Hamilton,Esquire -
Reimbursement for cost of filing inventory
and balance due on letters
1953
Mar.17 Register of Wills one short certificate
Sundry affidavits to application for stock
waivers to inventory,transfer of auto
title,etc.-paid 1/15/52 to 7/14/52
Apr.7 Affidavit of Executor to this account
John M.Russell -
Attorney's fee,paid as follows:
12/10/52 -on account $2,000.00
4/7/53 -balance 5,000.00
7 Executor's Compensation
- 9 -
.
$5 00
I2425
7 50
1 00
1 00
1 00
20 00
1 00
6 00
50 00
50 00
6 00
34 00
21 89
1 00
8 25a25
7,000 00
11.6'3'5 86 $18,874 00 J
TR 2 5M 15.
CHARLES W.BROMLEY
Amount forwarded $18,874 00
Loss on Sale and Conversion of Assets
1952
Feb.21 Net proceeds sale of 10 shares
Copper Mining Co.,Com.
at 48-3/4
Inventory value
Anaconda
$481.09
501.25 $20 16
21 Net proceeds sale of 150 shares Bessemer &
Lake Erie Railroad Co.,1.50 Pfd.
at 34 $5,094.48
Inventory value 5,175.00
21 Net proceeds sale of 125 shares Bethlehem
Steel Corp.,Com.as follows:
100 shares at 49-1/2 4,908.95
25 shares at 49-1/4 1,216.22 $6,125.17
Inventory value 6,367.12
21 Net proceeds sale of 100 shares Chrysler
Corp.,Com.at 68-1/2 $6,811.51
Inventory value 7.025.00
80 52
242 02
213 49
21_Net proceeds sale of 300 shares
Gas &Electric Corp.,Com.
at 15-3/8
Inventory value
Columbia
$4,535.33
4,631.25 95 92
of 25 shares General
Com.at
21 Net proceeds sale
Electric Corp.,
54-5/8Inventory value
21
Net proceeds sale of 50
Steel Corp.,Com.at
29-1/2
Inventory value
$1,351.32
1,437.50
Shares Edgewater
$1,471.70
1,625.00
86 18
153 30
$5,054.04
5,085.00
21 Net proceeds sale of 120 shares National
Bank of Detroit,Cap.at
42-1/8
.Inventory value 30 96
21 Net proceeds sale
Oil Corp.,Com.
42-1/2
Inventory value
of 16 shares Sinclair
at
$670.88
679.00 8 12
Amounts forwarded $
21 Net proceeds sale of 10
Carbon Co.,Com.at
01
Inventory value
shares United
$602.98
610.00 ___..:..7+0:::..=;12:.11 +---+
937 69 $18,874 00
-10 ..
I I
CHARLES W.BROMLEY
I TI12 5Ml se
Amounts forwarded $937 69 $18,f!fI4 00
1952
Feb.21 Net proceeds sale of 100 shares Hazel-Atlas
Glass Co.,Com.
at.22-1/8 $2,186.44
56Inventoryvalue2,200.00 13
21 Net proceeds sale of $3,000 Bonds Consolidated
Edison Co.of New York,3%First &
Refunding due 11/1/72 as follows:
$2,000 at 99-1/2 1,979.86
$2,972.641,000 at 99-3/4 992.78
Inventory value 2,973.75 1 11
21 Net proceeds sale of 75 shares Sharon Steel I
I
Corp.,Com.at 39-1/4 $2,9l3.9iInventoryvalue3,164.0 250 12
25 Net proceeds sale of $4,000 Bonds
Susquehanna Township,Dauphin County
Authority,3-3/4%due 8/1/81
$4,090.00at102-1/4.
Inventory value 4,160.00 70 00
26 Proceeds sale of 50 rights Dayton Power &
Light Co.,Com.at 0.205
per right $10.25
Reduction in inventory value of
50 shares Dayton Power &Light
Co.,Com.13.11 2 86
Apr.8 Proceeds sale of 155 rights West Penn
Power Co.at O~O565 $8.77
Reduction in Inventory value of
155 shares West Penn Power Co.11.37 2 60
Liquidating dividends on 800 shares Cowden
Gas Co.,Cap.received as follows:
1/S/52 480.00
12/1/52 -final
$dividend 120.00 600.00
Inventory value 2,080.00 1 •.6.80 00 2,757 94
Preferred Debts
1952
Jan.4 Thomas Funeral Home -
Funeral expenses $1,505.90
Less discount 45.18 $1,460 72
17 R.E.Conner,M.D.-Medical attendance 131 40
I
Feb.28 Kenneth M.Bromley -Reimbursement for expenses incurred during
illness and at death of Charles W.
Bromley 1,366 47
Mar.27 Mount Prosp~ctCemeter,yAssociation -IChargeforopeninggrave30002.988 59
AmoUnt forwarded $24,620 53
-11 -
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CHARLES·W.BROMLEY
TR 2 5Mi 56
Amoun t forwarded $24,620 53
other Debts
1 92
o 31
22 11
5 51
o 73
400 42
120 00
1 73
1.15
$343.64
56.78 $
5
29
22
Collector of Internal Revenue -
Delinquent penalty on 1950
Income Tax
Interest to 11/23/51
6 National Union Fire Insurance Co.-
Premium on fire insurance covering
dwelling at Hickory,Washington County,
Pa.for 3 years from 12/27/51 $38.40
Return premium received 3/11/52,
insurance cancelled account
property sold 36.48
Premium on pUblic liability insurance to
11/20/52 covering property at Hickory,
Washington County,Fa.$1.46
Return premium received 4/7/52,
insurance cancelled account
property sold -
10 Manufacturer's Light &Heat Co.-
Electric service
26 Manufacturer's Light &Heat Co.-
Electric service
7 Manufacturer's Light &Heat Co.-
Electric service (final bill)
Campbell-Horigan Co.-
Duplicate footstone at grave of Charles
Woods Bromley in Mt.Prospect Cemetery,
Hickory,Pa.
The Hickory Woodrow Telephone Co.-
Telephone service
19
Mar.
July
Apr.
May
1952
Feb.
1953
Jan.27 Director of Internal Revenue -
1949 additional Income Tax
Interest 3/15/50 to 12/10/51
27 Director of Internal Revenue -
1950 additional Income Tax
Interest 3/15/51 to 12/10/51
$231.39
24·08
$321.73
14.19
255 47
335 92 1,144 12 /'
Other Taxes
1952
Mar.5 James H.Douglas,Register of Wills -
Payment on account of Pennsylvania Transfer
Inheritance tax as follows:
On value of real estate -
2%on $12,500.00 250.00
On value of personalty
2%on
$212,500.00 ·k,250.00 $4,500.00
Less discount 225.00 $4,275 00
Dec.10 James H.Douglas,Register of Wills -
Payment on account of Pennsylvania
Transfer Inheritance tax
2%on $12,500.00 250 00
1953
Mar.10 Director of Internal Revenue -
Federal Estate Tax 51.346 35 '5'5.871 '1'5
$81,636 00
-12 -
l'R 2 SM i 51
CHARLES W.BROMLEY
SCHEDULE B
INCOME -PERSONALTY
RECEIPTS
Income accrued to 5/31/52,date of death of
Donald H.Bromley,life tenant.
Dividends
Aluminum Co.of America,Com.
90 shares -3/10/52 to 6/10/52
Atlantic Refining Co.,Com.
16 shares -Paid 3/15/52
Atlantic Refining Co.,3.75 Cum.Pfd.
50 shares -2/1/52 to 5/1/52
135 00
16 00
93 75
Bethlehem Steel Corp.,Com.
225 shares -paid 313/52
100 shares -paid 6/2/52
Chrysler Corp.,Com.
200 shares -paid 3/12/52
100 shares -paid 6/12/52
Columbia Gas System,Inc.Com.
(formerly Columbia Gas &Electric
Com.)
SOO shares -paid 2/15/52
500 shares -paid 5/15/52
Columbian Carbon Co.,Cap.
215 shares -3/10/52 to 6/10/52
$225.00
100.00
$300.00
150.00
Corp.,
$160.00
100.00
325 00
450 00
260 00
215 00
Consolidated Edison Co.of New York,Inc.
Com.
100 shares -paid 3/15/52
Dayton Power &Light Co.,Com.
50 shares -3/1/52 to 6/2/52
Deere &Co.,Com.
135 shares -paid 4/1/52
Deere &Co.,Pfd.
100 shares -3/1/52 to 6/2/52
Detroit Edison Co.,Cap..
110 shares -1/15/52 to 4/15/52
Diamond Alkali Co.,Com.
100 shares -3/10/52 to 6/10/52
-13 -
50 00
50 00
33 75
70 00
77 00
75 00
·i ,
CHARLES W•.BROMLEY
"I
Yll2 SM I sa
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E.I.DuPont de Nemours &Co.,Com.
$68
I
40 shares -3/14/52 to 6/14752 00
Edgewater Steel Co.,Cap.
50 shares -paid 12/24/51 8 50
Equitable Gas Co.,Com.
200 shares-3/1/52 to 6/1/52 130 00
Fidelity Trust Co.,Cap.
156125shares-paid 3/29/52 25
General Electric Co.,Com.
25 shares -paid 1725/52 1.8 75
General Foods Corp.,Com.
40 shares -paid 3/5/52 24 00
General Motors Corp.,Com.600300shares-3/10/52 to 6/10/52 00
Hazel Atlas Glass Co.,Cap.
100 shares -paid 172/52 30 00
Hickory-Penn Gas Co.,Cap.
810 shares -paid.3/26/52 121 50
Homestake Mining Co.,Cap.
50 shares'-paid 12/17/51 20 00
Johns-Manville Corp.,Com.5050shares-paid 3713/52 37
Kennecott Copper Corp.,Com.
58 shares -3/28/52 to 6/27/52 145 00
Koppers Co.,Inc.Com.t
100 shares -paid 4/1/52 50 00
Lone Star Gas Co.,Cap.
200 shares -3/10/52 to 6/9/52 140 00
Mountain Fuel SUpply Co.,Cap.
80 shares -paid 6/9/52 32 00 I
National Bank of Detroit,Com.
120 shares -paid 2/1/52 60 00
Phillips Petroleum Co.,Cap.
100 shares 3/1/52 to 5/31/52 120 00
Rochester Gas &Electric Corp.,Com.100 shares -paid 1/25/52 56 00
Schenley Distillers Corp.,Com.
31 shares -paid 2/9/52 15 50
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I
.,I .
CHARLES W.BROMLEY
TR 2 SM 156
ISinclairOilCorp.,Com.
Com.)(formerly Consolidated Oil Corp.,
16 shares -paid 3/15/52 $10 40
Sharon Steel Corp.,Com.
75 shares -paid 12/31/51 75 00
South Pittsburgh Water Co.,4-1/2%Pfd.
50 shares -1/15/52 to 4115/52 112 50
J.P.stevens &Co.,Inc.Cap.
50 shares -1/31/52 to 4/30/52 50 00
Timken Detroit Axle Co.,Cap.
218 shares -paid 3/20/52 109 00
Union Carbide &Carbon Corp.,Cap.
I 100 shares 3/3/52 to 6/2/52 100 00
United Carbon Co.,Com.
610shares-paid 3/10/52 25
West Penn Power Co.,Com.
77 so $155 shares -paid 3/25/52 4,224 15
Interest -Bonds
Consolidated Edison Co.of New York,Inc.
3%
$3,000 -12/10/51 to 2/27/52
$(Bonds sold)19 25
Susquehanna Township Authority,Dauphin
County,Pa.,3-3/4%
$4,,000 -12/10/51 to 2/28/52 I(Bonds sold)32 50
United states Savings,Series E
$2.00$100 -12/10/51 to 1/1/52
675 -12/10/51 to 3/1/52 13.50
300 -12/10/51 to 5/31/52 6.98
1,000 -12/10/51 to 5/31/52 29.04 iiI li2 103 27
Interest -Mortgages'
6%•George A.Bailey,
Interest on unpaid balance from
12/10/51 to 5/31/52 $45 51
George A.Bailey,6%,
Interest on unpaid balance from
'39 li912/20/51 to 3/7/52 -
Amounts forwarded t 85 10 $4,327 42
-15 -
--------------------------------------.....
{,
CHARLES W.BROMLEY
TIl 2 5Ml 5t
Amounts forwarded
Theodore Dobrowolski,6%
Interest on unpaid balances from
12/10/51 to 5/31/52
John B.Folino,6%
Interest on unpaid balances from
12/10/51 to 5/31/52
Michael Morreale,6%
Interest on unpaid balances from
12/10/51 to 5/31/52
85 10 $4,327 42
16 75
50 85
72 80
$202.50
Marie D.Nusser,·6%
Interest on unpaid balances from
12/10/51 to 5/31/52
Frank C.Rex,6%
$3,000 -12/10/51 to 5/31/52
Interest -Miscellaneous
Pittsburgh Home Savings and Loan
Association
Interest from 12/10/51 to 1/2/52
Treasurer of the United States -
Interest on refund of income tax for
1951 from 3/15/52 to 5/5/52
Income since 5/31/52,collected to date:
Dividends
Aluminum Co.of America,Com.
90 shares,9AO/52 to 3/10/53
$
85 27
8S so
1 43
8 66
396 27
10 09
$4,733 78
Atlantic Refining Co.,3.75
Cum.Pfd.
50 shares,8/1/52 to 2/2/53
Bethlehem Steel Corp.,Com.
100 shares,9/2/52 to 3/2/53
Chrysler Corp.,Com.
100 shares,9/12/52 to 3/12/53
Columbia Gas System,Inc.Com.
(formerly Columbia Gas &
Electric Corp.)
500 shares,8/15/52 to 2/14/53
Amounts forwarded
-16 -
140.64
300.00
450.00
32°.00
$1,443.14 $4,733 78
!R 2 SM ISG
CHARLES W.BROMLEY
Amounts forwarded
Columbian Carbon Co.,Cap..
215 shares,9/10/52 to 3/10/53
Dayton Power &:Light Co.,Com.
50 shares,9/2/52 to 3/2/53
$1,443.14
322.50
75.00
$4,733 78
Deere &:Co.,Com.
135 shares,paid 7/1/52 101.25
270 shares,10/1/52 to
4/1/53 472.50 573.75
Deere &:Co.,Pfd.
100 shares,8/28/52 to 3/3/53
Detroit Edison Co.,-Cap.
110 shares,7/15/52 to 1/15/53
Diamond Alkali Co.,Com..
100 shares,9/18/52 to 3/10/53
E.I.DuPont de Nemours &:
Co.,Com.
40 shares,9/13152 to 3/14/53
Equitable Gas Co.,Com.
200 shares,9/1/52 to 3/1/53
Fidelity Trust Co.,Cap.
125 shares,6/28152 to 3/27/53
General Motors Corp·.,Com.
300 shares,9/10/52 to 3/10/53
Hickory Penn Gas Co.,Cap.
810 shares,6/12/52 to 12/22/52
Johns-Manville Corp.,Com.
50 shares,6/12/52 to 3/12/53
Kennecott Copper Corp.,Com.
58 shares,9/30/52 to 3/31/53
Koppers Co.,Inc.Com.
100 shares,7/1/52 to 4/1/53
Lone Star Gas Co.,Cap.
200 shares,9/8152 to 3/9/53
Mountain Fuel SUpply Co.,Cap.
80 shares,12/8/52 to 3/24/53
Phillips Petroleum Co.,Cap.
100 shares,8/30/52 to 3/2/53
South Pittsburgh Water Co.,
4-1/2%Pfd.
50 shares,7/15/52 to 1/15/53
Amounts forwarded
-17 -
105.00
115.50
112.50
108.00
195.00
625.00
900.00
212~·50
275.50
250.00
210.00
48.00
185.00
168.75
$6,289.64 $4,733 78
,.j I
CHARLES W.BROMLEY
jR 2 5M 15&
Amounts forwarded $6,289.64 $4,733 78
J.P.Stevens &Co.,Inc.Cap.
50 shares,7/31/52 to 1/31/53 75.00
Timken Detroit Axle Co.,Cap.
21S shares,6/20/52 to 3/20/53 436.00
Union Carbide &Carbon Corp.,Cap.
100 shares,9/2/52 to 3/2/53 200.00
West Penn Power Co.",Com.
155 shares,6/25/52 to 3/25/53 333.2~$!7;333 --S<)
I
Interest -Bonds
United States Savings,Series E
$300 -5/31/52 to 3/1/53
$11.02Bondsredeemed
1,000 -5/31/52 to 4/1/53
50.26 61 98Bondsredeemed
Interest -Mortgages
George A.Bailey,6%
to 6/4/52 $$1,476.83 -5/31/52 0.74
Theodore Dobrowolski,6%Interest on unpaid balances
from 5/31/52 to 3/6/53 13.77
John B.Folino,6%
Interest on unpaid balances ,from 5/31/52 to 2/20/53 69.55 I
Michael Morreale,6%
Interest on unpaid balances
from 5/31/52 to 3/20/53 101.56
Marie D.Nusser,6%
Interest on unpaid balances
from 5/31/52 to 2/20/53 111.36
Frank C.Rex,6%r--$3,000 -5131/52 to 7/8/52 18.50
2,950 -7/8/52 to 10/8/52 44.252,900 -10/8/52 to 1/8/53 43.50 445 198 7".8h.l 81)2,850 -1/8/53 to 4/8/53 42.75 149.00
$12,575 63
-18 -
I
I
-
.:.'..
CHARLES W.BROMLEY
I
Tl/25M I se
I DISBURSEMENTS:'
I
I Disbursements to 5/31/52,date of death of
Donald H.Bromley,life tenant:-,
'1952 )
Apr.10 Collector of Internal Revenue -
Income tax 1951 on accumulated income $9,2 55June241952PersonalPropertyTax,Washington
County,Pa.385 57
1953
Jan.27 Director of Internal Revenue -
Interest on additional 1949 income.tax
12/10/51 to 5/31/52 $6.38
Interest on additional 1950
income tax -12/10/51 to 5/31/52 8.82 15 20Apr.7 Executor's Compensation 2'36 69 $730 01
/
Disbursements since 5/31152:
1953 .
Jan.27 Director of Internal Revenue -
Interest on additional 1949 Income Tax
5/31/52 to 1/31/53 \$8.96
Interest on additional 1950
Income Tax -5/31/52 to 1/31/53 12.37 $21 33Apr.7 Executor's Compensation ,392 09 ~1'3 ~2
-
$I,Cl43 43
to,
.
,
"
I
II
I
I
-19 -
I
I
I
CHARLES W.BROMLEY
TR 2.SM 1M
SCHEDULE C
INCOME -REALTY
I
RECEIPTS
Inventory and appraisement filed $'12,500 00
DISBURSEMENTS'
1952
Feb.19
Administrative Expenses
John C.Ralston,Esquire -
Reimbursement for pro-rata share of road,
school,county and light taxes paid
purcha.ser at settlement of sale of
property at Hickory,Washington County,
Pa.22 88
Loss on Sale of Assets~
0.25 v
575.00 '/_--!-71=.:4=.=.:.:::0:.:::;0_1I
125.00.-/
$
Proceeds sale of property situate on Main
Street,Hickory,Washington County,
Pa.to W.T.McElhany $12,500.00
Less
Affidavit to Deed
State Revenue Stamps
on Deed
Federal Revenue Stamps
on Deed
Fidelity Trust Co.-
Broker's commission
Inventory value
Net proceeds $11,786.00
12.'500.00 714 00
$736 88
Principal -Personalty Account
Balance cash transferred for distribution 11.763 12
$12,500 00
-20-
•.•J ,.
CHARLES W.BROMLEY
n 2 SM I Sil
EXHIBIT NO.1 I
Payments on Account of Distributive Shares:
I
PRINCIPAL -PERSONALTY
To Kenneth M.Bromley,per second article of
will as follows:
1/16/52 -1/2 share one lot of
miscellaneous household
goods $308.32
7/9/52 -1/2 share proceeds from
sale of one 1950
DeSoto coupe 775.00 $1,083 32
To Donald H.Bromley,per second article of
I will,as follows:
I 1/16/52 -1/2 share one lot of
miscellaneous household Igoods$308.33
7/9/52 -1/2 share proceeds from
sale of one 1950
IDeSotocoupe
(paid to Estate of
Donald H.Bromley)775.00 1 081 jj $2,166165
INCOME -PERSONALTY
To Estate of Donald H.Bromley~Deceased,
per article three (a-I)of will -
Cash payments as follows:
11/10/52 $1,976.07
3/12/53 8.71
4/7/53 17.10 $2,001 88
4/7/53 -To Kenneth M.Bromley,per article
three (a-I)of will -
Cash payment 2,001 89
2/4/53 -To Mrs.Elizabeth Bromley,per
article three (a-2)of will -
t:,7'iCashpayment·00 iJ..578 77
$6,745 42
DWD:JHD
-21 -
I
I
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I
COl1MONWEALTH OF P&~NSYLVANIA
COm~TY OF 1t:=~:SS..
~r!.~zJ~~f the
Fideli ty Trust Company,the above named accountant,-being
duly sworn according to law deposes and says that Letters
Testamentary were granted to Fidelity Trust Company and
advertised more than six months prior to the filing hereof;
that the disbursements.shown in the account have been made to
the parties entitled thereto and that the account as stated
is true and correct as he verily believes.
Notary Publi c
ESTHER SCHMIDT,Notary Pub~ic_
My Commission Expires >
January 17,1957 .~
,f·..
J
),,/"
,:''''0 ,S.J:RVER PUBLISIDNG COMPANY
THE OBSERVER,Morning
Washington,Pennsylvania
PROOF OF PUBLICATION
In compliance with the Newspaper Advertising Act of 16 May,1929,
L.1784,Paragraph ,3,Sub-paragraph 25.
Commonwealth of Pennsylvania,County of Washington,55:.
Personally appeared before me,a Notary Public in and for said County
and State,,,,,..,,J..~~.~..,,~.~,,J!.Y.9.~....,,,,._,,__,,..,,,,,,,who being duly sworn
according to law,deposes and says that he is the_Ef.c..L.V.L"P..!L"G.~.P.AMgm •
of the Observer Publishing Company,a Pennsylvania corporation,'and its
agent in this behalf;that the said Company is the publisher of the Wash-
ington Observer,establi$hed September 18,1871,a daily newspaper of gen-
eral circulation,printed and published and having its place of business at
Washington,Washington County,Pennsylvania,where it has been estab-
lished and published continuously for more"than six months prior to the pub-
lication of the notice hereto attached;that the printed notice or advertise'
ment hereto attached is a copy of an offiCial advertisement,official notice~
legal notice or legal advertisement,exactly as printed or published in the
Washington Observer in its regular issue or issues on the following date or
dates;"""~.~.~,,,,9_~__,,~.§.L ..?).~..!.92.?__.------..._,__''..''.._.._..
that neither the affiant nor the Observer Publishing Company is interested
in the subje«t matter of said notice or advertising and that all of the allega-
~~:~~thi'affidavit aatad=~i~'~
Sworn to ibed before is day of ..""..""",,...
.Notary Public.
NOTARY PUBLIC
My Commission expires l;il·f~jjjmissiiiidrxj:jires..Miircli"5';"l953:"""·"·,,-----------------------
W.9..06~
--
..-E~Egj~t~$N~~1~OMr:;,'\•def:i~~~,late 'fjf,'?,i,t.Pleasant Town-I:,;
shl~tters TestamentarY upon the above,,
'estate having oeen,granted to ~he ur .d signed notice is herebY given 0t1~~se ind~bted thereto to make ~m!!le-,diate payment and to those'avmgIiclaimsordemandstopresentthemfor:
settiemeFh)ELITY TRUST COMPANY,
343'Fourth,Avenue,
\
pittsburgh;,Pl!nna.
Executor:.''
JOHN M.RUSSELL,",
I 1106 Berger Bldg,.,pittsburgh,Pa.
H.D.HAMILTON,JWash.Union Tr,ust Bldg.,-
Washington,Penn,a.',,,,d 3t"t9~ol-We_._._."
)
--.....--------------------..----------------------------f~--;-
..---.---........
Washington Record Co.,
Washington,Pa.
PROOF OF PUBLICATION
In compliance with the Newspaper Advertising Act of May 16,1929,P.L.
1784,Sec.3,paragraphs (3)and (25).
COUNTY OF WASHINGTON t SS.
STATE OF PENNSYLVANIA I
Personally appeared before me,a Notary Public in and for said county
and state,1.McK.CRUMRINE,who,being duly sworn,deposes and says:that he is
the PRESIDENT of the Washington Record Company,a Pennsylvania corporation,
and its agent in this behalf;that the said company is the publisher of the
WASHINGTON COUNTY REPORTS,the official legal periodical for said Wash-
ington County,published weekly,having its place of business at Washingiton,Wash-
ington County,Pennsylvania;that the said WASHINGTON COUNTY REPORTS
was established on March 31,1920,and was designated as the official legal publi-
cation for Washington County,Pennsylvania,by order of the several courts of said
County,dated November 11,1920;that the printed notice or advertisement attached
hereto is a copy of a notice or advertisement,exactly as printed or published,which
appeared in the said legal periodical in its regular issues on the following dates:~~~=~~~~:::~~
that the affiant or the corporation in behalf of which he is acting is not interested
in the subject matter of said notice or advertising and that all of the allegations of
this affidavit as to the time,place and charact~r ~:p~are true.•
.............~.~..~
President
NOTARY PUBLIC
My Commi~~icn [xp:n .!11UUY 7,1955
Estate Notices
The Regis'ter of Wills has granted
letters,testamentary or of adminis-
tration,in the following estates.No-
tice is hereby given to all persons in-
debted thereto to make/-payment with-
out delay and to those having claims
or demands to present them for set-
tlement to the Executors or Admin·
istrators or their Attorneys.
•• • ••••• • ••• •• • ••
BRJOlVIJLEY,CHARLES W.,1)€e·d.
Late of Mt.Pleasant Township,Wash-ington,Penna.
Executor:Fidelity Trust Company.343iFourthAve.,Pittsburgh,Penna.Attorneys:J·ohn M.Russell,1106 Ber-
ger Bldg.,Pittsburgh,Penna.,and H.D.Ham'Hton,Washington Union Trust
Bldg.,Washington,'Pa.
Pa.~l:.c,lt 0:0:''.~<Lt t1.l,So:-c;;:;~::.~nt
is bC,Ehy •.,,".,
c-t,I f.,
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:
LAST WILL AND 'ESTAMENT
OF
CHARLES \aT.BROMLEY
COPY
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John M.Russell,Esquire
1106 Berger ffuildingPittsburgh,Pennsylvania
,-I
~.".r,.
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"
I,CHARLES W.BROMLEY,of the TO'Wnship of Mt.Pleasant,
County of Washington,and State of'Pe~ylvania,hereby make,pub-
lishand declare tJds my Last Will and Testament,hereby revoking
any and all wills heretofor·e made by me.
FIRST:I direct that all of my just debts and the ex-
penses of my funeral be paid a,S soon as convenient after my
d,ecease.
I direct that all inheritance,succession ,and
estate taxes assessed because of my death be borne by the princi-
pal of'my residuary estate and that my Executor payor provide
for the payment of such taxes at such time or times and in 'such
manner as my Executor deems to be convenient.
SECOND:I give and bequeath all my je'Welry,wearing
apparel,books,automobiles,household goods and other such
articles of personal and domestic use to my two :sons,DONALD H.
BROMLEY and KENNETH M.BROMLEY,in shares considered by my
Executor to be approximately equal in value,or the whole to the
survivor of them.
THIRD:All the rest and remainder of my property and
'estate,personal and real,hereinafter called my residuary estate,
I give,bequeath and d·evi'se to FIDELITY TRUST COMPANY,of Pitts-
burgh,Pennsylvania,IN TRUST HOWEVER,for the following uses and
purposes:
(a)I direct that my residuary estate shall
be divided into two equal trusts,one for the benefit of my son,
KENNETH M.BROMLEY,and one for the henefit of my son,DONALD H.
BROML"EY.The income and principal of the separate trusts shall
be distributed as follows:
Will Bk.78,p.9
,I
(1)The Trustee shall pay to each of my
$aidsons,during hi$lifetime,the net income arising from the
separate trusts and shall have authority to advance to each of my
sons such sums from the principal of each son~s share as,in the
opinion of the Trustee,may he required to provide for their
support and general welfare,and to relieve emergencies and dis-
tress,and .shall also have authority to advance sums from the
principal of each $on~s share as,in the opinion of the Trustee,
may be required to provide for the support and maintenance and
for the expenses of the education of any of my sons'children.
(2)Upon the death of my son,DONALD H.
BROl-tILEY,the Trustee shall continue to pay the net incom.e arising
from.his share of my residuary estate to my .said son's 'Wife,BET
BROMLEY,during her lifetime,and in addition thereto,such sums
of the principal as in the opinion of the Trustee shall be re-
quired to relieve emergencies and distress arising in her life-
time and for her general welfare..At the death of my said son's
wife,or if she should fail to survive him,then at his death,
the trust shall be continued for the henefit of his then living
children.During the minority of each child the Trustee shall
have authority to exp~end the net income and such portions ~f the
principal as in the discretion of the Trustee is necessary for th
maintenance,education and welfare of the said minor children..-
As each child shall attain the age of-twenty-one (21)years,he
shall be entitled to receive the income from his share,and of
the principal shall receive one-half (1/2)upon attaining the age
of twenty-five (25)years and-all of the balance of his share of
the principal upon attaining the age of thirty (30)years.If'
any child of my son,DONALD H.BROMLEY,should die before having
received his share of the principal of this trust,then at such
-2":
child~s death,the principal to which he would have been entitled
shall be transferred,set over and conveyed to such persons or
institutions as ~uch child may by his last will and testament
designate and appoint,and in the absence of such designation and
appointment to his surviving issue,if any,and if none,then in
further trust for the benefit of his :surviving brothers as set
forth in this p.aragraph of my will,sUbject to the trusts,con-
ditions and limitations imposed thereon.
(.3)Upon the death of my son,KENNETH M.
BROMLEY,the Trustee shall continue to pay the net income arising
from his share of my re:siduary estate to my :said son's wife,
FLORA M.BROMLEY,during her lifetime,and in addition thereto,
such sums of the principal as in the opinion of the Trustee shall
be required to relieveemergenci'es and distress arising in her
lifetime and ,for her general welfare.At the death of my said
son's 'Wife,or if she should fail to survive him,then at his
death,the trust for my son,KENNETH M.BROMLEY,shall terminate
and the principal thereof shall be added to and become a part·of
the trust hereinbefore established for my son,DONALD H.BROMLEY,
subject to the terms,conditions and limitations imposed thereon.
(4)At the death of either of my said
sons,subject to the life estate hereinbefore made for his surviv-
ing mfe,'Without leaving i'Ssue surviving,then such deceased
sonis share shall revert to the trust for the surviving brother
and shall become subject to the terms and conditions imposed
ther.eon.
(b)If at the termination of any estate or
interest in my residuary estate or in any of the share thereof
neither the income arising therefrom nor the principal thereof is
-3-'
distributable up.der the foregoing provisions,then my residuary
estate or such share thereof shall be paid to my then living heirs
as determined by the existing laws of Pennsylvania relating to
intestacy.
(c)I appoint the Trustee hereunder to be .
Trustee in the nature of a Guardian for all minor persons Who may
participate in the distribution of the principal of my residua~y
estate,and I authorize it,in that capacity,to apply to the
maintenance and education of each $uch minor person so much of the,
income arising from and of the principal of his or her distribu-
tive portion as it may consider proper and,in the management
thereof,to ,exercise all the povers,authority,and discretion
set forth in the FOURTH Articl'e of this my Will.'
(d)The beneficiaries'hereunder shall have no
right to .anticipat,e,to pledge,or in any .m~er to alienate their
interests in the income arising from or in the principal of my
residuary estate,and their interests shall not be liable for
their debts,contracts,or engagements,or subject to execution,
attachment,sequestration,or other le~al process.
FOURTH:I confer upon my Executor and Trustee the
follo~ing discretionary powers which may be exercised without
application to any Court:
(a)To retain as a part of my estate or as a trust
investment hereunder,for so long as it deems proper,any stocks,
bonds or other 1 tems of property belonging to me at my death,
to vary investments,and to inve:st and reinvest funds in such
stocks,bonds,securities,or other property of any kind or
-
char~~terwhatsoever as it may deem SUitable,irrespective of the
laws of Pennsylvania relating to investments by fiduciaries and
without liability for depreciation in value.
(b)~o sell and dispose of any real estate of
"Which I may die seized or at any time constituting a part of the
trust corpus at such price and upon such terms as it may deem
proper and to execute proper deeds.
(c)To grant leases of real estate for any term or
terms,with or without options for renewals or purchase,although
the term of the lease or of the ren~wal thereof may ex~end beyond
the term of any trust hereunder.·
(d)To determine whether and/or what part of any
receipt,increment,gain,di'sbursement,charge,or loss shall
enure to or fall upon principal or income.
(e)To compromise,adjust,and settle any disputes
and claims arising in the admini'stration of my estate or of the
trustse<stabli~shedhereunder,whether such claims be asserted by
my Executor and Trustee against other persons or by other persons
against my estate.
(f)To determine whether and ~what manner inter-
-est,dividends,rents,and other income shall be apportioned
between succe,ssive beneficiaries hereunder.
(g)To hold the whole or any part of the trust
property in one or more consolidated funds notwithstanding any
direction for division into parts or shares.
(h)To borrow money for the benefit of my estate,
or of the trusts hereunder,from i tself individually or from any
other source and,~s security for the repayment thereof,to hold
or pledge any of the property of my estate or of the trust corpus
and to execute mortgages.
(1)To make distribution hereunder of property in
kind and,for that purpose,to divide,partition,and allot
property and to d,etermine the,value thereof.
No person or corporation dealing with my
Executor and Trustee :shall be required to inquire into the neces-
sity or propriety of any proposed action or to see to the applica-
tion of any money paid to my Executor and Trustee.
FIFTH:I appoint FIDELITY TRUST COMPANY,of Pittsburgh
Penns~rlvania,Executor of this my Last Will and Testament.
I request my Executor to employ the services of
John M.Russell,Esq.as .attorney for my estate.
WITNESS my hand ands,eal this 29
A.D.1950.
day of March
__.-;::;C=HAR=:.=L:=E:.=:S_W::.:.~B;:.:R:.::;,:OML=:EY=-(SEAL'
Signed,sealed,published and declared by the above named
Testator,CHARLES W.BROMLEY,as and for his Last Will and Testa-
ment,in the presence of us,Who,at his request,in his presence
and in the presence of each other,have hereunto subscribed our
names as w~tnesses.
BEN E.SHERMAN
Address
Address
1106 Berger'Building
Pittsburgh,Pat
H.S~CARMACK
1106 Berger Building
Pittsburgh,Pat
./----------
--"
IN THE·
PROBATE COURT
OF DUPAGE COUNTY
IN THE MATTER OF THE ESTATE OF I
DONALD HOWE BROMLEY,
Deoea.sed.
----z ..
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Estate of "D.ONALD...HOlfE...BRQMLE'I Deceased
Downers Grove Reporter NI06(COpy)LETTERS OF ADMINISTRATION:11
---It.II,---------------~~~~:A·-'-----'''~~~""''=------~------+---
II'
LEnERS O'F ADMINISTRATIO'N
i,
;'1
I
Estate No.15655
COUNTY OF DUPAGE'{ss.
STATE OF ILLINOIS,,
IN PROBATE COURT
,!I.!m~,195.?..
The People of the State of Illinois,to all whom these Presents shall Come-GREETINGS:
Ii
Know all Men by these Presents,'I!
That _~11.z~b~t.h...B.r9.mle.1 -__.___.............j
..........................................................................................___.._.___..__haB_..been appointed administrato!'.._,
of the estate of _PQNAL.1!.,..a.QW~..B.RQMLE_X ~,deceased,
who died on the J.ls.t day of..__~.¥,19..5..2...,I
and 1a.authorized to sue for and collect the personal estate of and debts due the I
decedent,and authorized to perform all duties imposed on he.r.so far as there is I:
property and the law charges _.~~___;and to do all other acts now or here-
after required of be.r-by law.
WITNESS,:Bernard M.Long,Clerk of the Probate Court of the County
of DuPage and the seal of the Court this .Jr.~day
of \f.l.Uy ,19.5.2 .
................................a.~~A@ H:.•....~Q.N~.
Clerk
.1.
I,BERNARD M.LONG,Clerk of said Probate Court and keeper of the records and files in Pro-
bate,DO certify that the foregoing is a full and true copy of the original Letters in my office,issued to
.-..._-------------------------------------------------------------------------------------_.._--------------..-----------------------..----------------------------------------------------
.--------------------------------------~~J.~a_~~ff a_~gl1~_~..in the
Estate of . . ..p._Q~_~_~~_._I:t9_~J~~Q~U~I . ,Deceased.
I further certify that said Letters are still in full force and effect.
Given under my hand the seal of said Court,at
Wheaton,this a_~b...----------------------__day of .
,.----4----;-------------c------------~di----::-~·J?.19---53-I ~~-I '!..._...rt>__~lerk._._.~{}
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EXEMPLIFIED CERTIFICATE
DU PAGE COUNTY,
STAT'E OF ILLINOIS,
Downers·Grove Reporter 158
I,BERNARD M.LONG,Clerk of the Probate Court,in and for said County,in the State aforesaid,do hereby certify
the foregoing to be_.true,perfect and complete copy..of
_________Le_tt_ers Qt Adm1_n.1s_tr~.t.1o.n lss_ue_d J_ulY._.)1-__.A.._P 195Z -.._.._....__._......__..__
_..._.__..__.,,__.__.__..._..._;tN .~.i!~T._T.~R .QF.~_~~l!:~_~h~E.:_._.9..,__. . ...__... . .__
DONALD HOWE BROMLEY De oeased________• •__•• ••_._.•__•••_••• •._.••.._...._.•__• • • •__•'--_••--._._--.-------_•••-••_._-_•••--_••----_._.._•••_-0--•• •• ••_.._._.•••_••_._
~..-.-.-----_--_--.-_--_-- --..---------._-----;-_.__._--__---__-_;--------_---..-.-.
IN TESTIMONY WHEREOF,I have hereunto set my hand
and affixed the seal of.said Court,at my office in the City of
Wheaton,in said County,this _______8_t.h ...day
STATE OF ILLINOIS,
DU PAGE COUNTY,
}ss.
Of...-/3---.-.-.------..--~y--.--..---...--.-....-..---.--.--.."!;::J'1953.Lj~..2h ..cA.==t"k
I,EX>~H-h~T};!~~of the DuPage County Probate Court,do hereby certify that BERNARD M.LONG,
whose name is subscribed to the foregoing Certificate of Attestation,now is,and was at the time of signing and,sealing
the same,Clerk of the Probate Court of DuPage County aforesaid,and Keeper of the Records and Seals thereof,duly
elected and qualified to office,that full faith and credit are,and of right ought to be given'to all his official acts as such,
in all Courts of Record and elsewhere;and that his said attestation is in due form of law,and by the proper officer.
Given under my hand and seal this 8t_h day of ....__________________....A.D.19__5.3
...................................................~(~AL)
STATE OF ILLINOIS,
DU PAGE COUNTY,
}ss.
I,BERNARD M.LONG,Clerk of the Probate Court,in and for said County,in the State aforesaid,do hereby certify
BERT E.RATHJE
that ~XX~whose genuine signature appears to the foregoing certificate,was at the time of signing the
same,Judge of the Probate Court of DuPage County,Illinois,duly commissioned and qualified;that full faith and credit
are,and of right ought to be given to all his official acts as such in all Courts of Record and elsewhere.
IN TESTIMONY WHEREOF,I have hereunto set my hand
and affixed the seal of said Court,at my office in the City of
Wheaton,in said County,this ...._a._~~._..__......_.day
Of···---£t·~·.~-Y.-·-·-------·-----·:..-----tJ--~.....~.19.5.3'-1';4?~jLIP}7cle,k
No l11-2-1.5 Washington,pa.,..~,,-..I.i-:19..2 3
OFFICE OF
PROTHONOTARY OF WASHINGTON COUNTY
County -
Attorney and Misc.$_..__.._ _ __
State --.-$--_...__._----
.._..._...._....._.~~.~~!t.~_~~~.f.~_r_~.__..._._._...__
PROTHONOTARY •••••••••,
~4 :
M ...~
PIDR....~...'J11J-$...L....~--:7l.
.$-.-.._-Federal -
Total - - -
1954 Washington,Pa.,~.L_Z.E~_19 .
Recorder's Office
r.RECEIVED OF _..~~.2~..__.__._..___...~77r~,Paper _-_-_..:.__No ____..to be recorded
/fn the Recorder's Office of Washington County,Penna.Parties named below.
Fees s···..··..·_·····..·(J;/d~JA/~~:=~::~~~;;:;:$RJ!-;"---7-
Registra.tion Fee $..
Satisfaction ,S"""""'-.r-tr
..................................1>.../...-.==...
.SO
TOTAL •.•••••.•..•S../...;;;,;;.....=.
~LYDIC PRINTING co.
JOHN D.WOODWARD
RECORDER'OF DEEDS
i
Docket 63,page 270
INVENTOR¥AND APPRAISEMENT
OF ESTATE OF
CHARLES W.BROlVlLEY,DECEASED
j
@ 2.60
90 shares
10 shares
16 shares
50 shares
150 shares
225 shares
200 shares
800 shares
215 shares
100 shares
16 shares
800 shares
50 shares
135 shares
100 shares
110 shares
50 shares
Aluminum Co.,of America,Common
No par value @ 80 3/4
Anaconda Copper Mining Co.,Capital
$50.00 par value @ 50 1/8
Atlantic Refining Co.,Common
$25.00 par value @ 73 7/8
Atlantic Refining Co.,$3.75 Cum.Pfd.Ser.B
$100.00 par.value @ 94 1/2
Bessemer &Lake Erie R.R.Co.,$1.50 Cum.Pfd.
-$50.00 par value @ 34 1/2
Bethlehem Steel Corp.,Cmmmon
No par value @ 50 15/16
Chrysler Corp.,Common
$25.00 par value @ 70 1/4
Columbia Gas &Electric Corp.,Common
No par value @ 15 7/16
Columbian Carbon Co.,Capital
No par value @43 7/8
Consolidated Edison Co.,of N.Y.,Ine.,Common
No p,ar value @ 32 5/8
Consolidated Oil Corp.,Common
No par value @ 42 7/16
Cowden Gas Co.,Capital
No par v,alue
Dayton Power &Light Co.,Common
.$7.00 par value @ 34 1/16
Deere &Co.,Common
No par value @ 62 1/8
Deere &Co.,Pfd.
$20.00 par value @ 31 7/8
The Detroit Edison Co.,Capital
$20.00 par value @ 22 3/16
Diamond Alkali Co.,Common
$20.00 par value
(Exchanged for 100 shs.Diamond Alkali Co.,
$10.00 par value Common)@ 39
$7,267.50
501.25
1,182.00
4,725.00
5,175.00
11,460.94
14,050.00
12,350.00
9,433.13
3,262.50
679.00
2,080.00
1,703.13
8,386.88
3,187.50
2,440.63
3,900.00
.~40 shares E.I.Du Pont de Nemours &Co.,Common
$5.00 par value @ 91 3/4 $3,670.00
50 shares Edgewater Steel Co.,Capital
No par V'a~ue @ 32 1/2
200 shares Equitab~e GaA Co.,Common
$8.50 par value @ 20 13/16
125 shares Fidelity Trust Co.,Capital
$100.00 par value @ 118 3/4
25 shares '7 General Electric Co.,Common
No par value @ 57 1/2
40 shares General Foods Corp.,Common
No par value @o 42 3/16
300 shares General Motors Corp.,Common
$5.00 par value @ 51 9/16
100 shares Hazel-Atlas Glass Co.,Capital
$5.00 par value @ :22
700 shares Hickory-Penn Gas Co.,Capital
No par value @ 3 1/2
50 shares Homestake Mining Co.,Capital
$12.50 par value @ 33 7/8
50 shares Johns....;Manvi1le Corp.,Common
No par value @ 66 3/8
58 shares Kennecott Copper Corp.,Common
No par value @ 87 7/8
100 shares Koppers Co.,Inc.,Common
Par value $10.00 @ 45 3/16
200 shares Lone Star Gas Co.,Capital
$10.00 par value @ 24 13/16
4,162.50
14,843.75
1,437.50
1,687.50
15,468.75
2,200.00
:2,450.00
1,693.38
3,318.75
5,096.75
4,518.75
4,962.50
80 shares
120 shares
100 shares
100 shares
25 shares
Mountain Fuel Supply-Co.,Capital
$10.00 par value @ 20 1/4
National Bank of Detroit,Common
$10.00 par value @ 42 3/8
Phillips Petroleum Co.,Capital
No par value @ 49 9/16
Rochester Gas &Electric Corp.,Common
No par value @ 34 3/16
Schenl.ey Distillers Corp.,Common
$1.40 par va~ue @ 33 5/16
1,620.00
5,085.00
4,956.25
3,418.75·
832.81
75 shares Sharon Steel Corp.,Common
No par value @ 42 3/16 3,164.06
South Pittsbq.rgh Water Co.,4 1/2%Pfd.
$100.00 par value @ 99 1/4
J.P.stevens &Co.,Inc.,Capital
$15.00 par value @ 44
Timken Deproit Axle Co.,Capital
$5.00 par value @ 19 11/16
50 shares
305 shares
50 shares
218 shares
Sunray 011 Corp.,Common
$1.00 par value @ 20 5/8
$4,962.50
6,290.63
2,200.00
100 shares Union Carbide &:Carbon Corp.,Capital
No par value @ 60 3/4 6,075.00
10 shares United Carbon Co.,Common
No par vaihue
155 shares West Penn Power Co.,Common
No par value
@ 61
@ 37 1/4
610.00
5,773.75
PAR VALUE
$3,000.00
4,000.00
2,075.00
Consolidated Edison Co.,of N.Y.,Inc.,3%
First and Refunding Mortgage
Due 11/1/72 @ 99 1/8
Interest 11/1/48 to 11/1/51
Interest 11/1/51 to 12/10/51
Susquehanna Township Authority,Dauphin County,
Pa .',3 3/4%Serial Sewer Bond
Due 8/1/81 @ 104
Interest ~V1/50 to 12/10/51
u.S.Savings Series "Elf Due as follows:
2,973.75
270.00
9.75
4,160.00
203.75
MORTGAGES
$25.00 Due
100.00 lJ
50.00 fJ
100.00 "500.00 ff
1,000.00 tf
100.00 "100.00 u
100.00 n
3/1/52
1/1/52
3/1/52-
3/1/52
3/1/52
4/1/53
9/1/53
9/1/53
9/1/53
@ 98
@ 98
@ 98
@ 98
@ 98
@ 92
@ 92
@ 92
@ 92
24.50
98.00
49.00
98.00
490.00
920.00
92.00
92.00
92~OO
$1,796.31 Balance George A.Bailey Number 13573
Volume 2779 Page 51 Allegheny County,due 1/4/49
with interest at.6%from 11/1/51
Interest 11/4/51 to 1:2/4/51
Interest 12/4/51 to 12/10/51
$3,109.09 Balance George A.Bailey Number 13574
Volume 2880 Page 86 Allegheny County,due 6/20/50
with interest at 6%paid to 12/20/51
1,796.31
8.98
1.79
3,109.09
-------~----------------------------""II
$1,900.00 B~alance John B.Folino Number 13571
Volume :2580 Page 88 ,Allegheny County,due
11/20/44 interest at 6%from 2/20/51 $
Interest2f20/51 to 12/l0{51
$574.60 Balance Theodore Dobrowo1'skl Number
13512 Volume 2674 Page 542 Allegheny County,
due 10/6/48 lntere:st ,at 6%due 6th Monthly
from 11/6/51
Int-erest 11/6/51 to --12/6/51
Interest 12/6/51 to 12/10/51
$3,000.00 B,alance Frank C.Rex,et ux,
Number 13575 Volume 2416 Page 32 Allegheny
County,due 4/1/52 with intere'st :at 6%due
.:Apri1 8th :and October 8th
Intere:st 10/8/51 to 12/10/51
$3,359.14 Balance Marie D,Nusser,unmarried,
Number 13569 Volume :3042 Page 84,Allegheny
County,due 5{20/52 with irtterest;at 6%from
9/20/51
Interest 9/20/51 to 12/10/51
$2,726.12 B:ahmce Michael Morreale,et ux,
Number 13570 Volume 2782 Page 242,Allegheny
COilllty,due2!20/49 with interest ;at 6%from
11/20/51 .
Interest 11/20151 to 12/10151
1950 De Soto Coupe Number 50107403
Miscellaneous household good'S
Hickory-Penn Gas Company,
Check d~t~d 11/30/51 representing salary
of C.W~Bromley
Treasurer of the United states
:Soc1al Security beneflts for the month of
November 1951
Moore,Leonard ;and Lynch
Wi thdr,awal of broker,age account of Char1e:sw.Bromley ,as follows:
Current cash account
Margin Account
First N;ational B:ank of McDonald,Pa.,
Checking account (withdralm}
Pittsburgh Home Savings and Loan Assocl;ation
Withdr,awal of optional payment share
account book Number 1049 as follows:
B,alance 3S of 7/2/51
Interest 7/2/51 to 12/10/51
1,900.00
91.83
574.60
2.87
.:38
3,000.00
31.00
3,359.14
:44.80
2,726.1"2-
9.09
1,550.00
616.65
89.:20
62.64
100.00
800.00
935.62
10.27
,..
DIVIDENDS:
."
Fir:st National B:ank,Houston;P:a ..,
Savings ;account (withdralm)
Mellon National Bank .&Trust Comp:any,
Checking ;account (withdra'lWIl)
90 Shs ..Aluminum Co.,of jAmerica,Common
(P,aid 12/10/51)
16 shs.~tlantic Refining Co ..,Common
(Paid 12/15/51)
225 sh:s.Bethlehem Steel Corp..,Common
(P,aid 12/1/51)
215shs.Columbian Carbon Co ..,Capit:a1
(Paid 12t10/51)
100 'shs.Conso1ida~ed Edi'.son Co.,of N.Y.,Common
(P;:aid 12/15!51),
200 shs.Chrysler Corp ..~C0Ill!llIlm
(Paid 12!12!51J .
50 shs.Dayton Power &Light Co.,Common
(P,aid 12/1/51)
100 shs.Deere &Co.,Pfd.
(Paid 12/1/51)
100 shs.Diamond .Alkali Co ..,Common
(P;aid 12/6/51)
40 shs.E.I ..Du Pont de Nemours &;Co.,Common
(Pa1d12/1~/51)
200 shs.Ecquitab1e Gas Co.,Common
(P;aid 12/1/51)
125 shs.Fidelity Trust Co ..,C;apit'a1
(P,aid 12/18/51)
40 shs.Gener,a1 Foods Corp.,Common
(Paid 12/5/51)
300 shs.General Motors Corp.,Common
(Paid 12/10/51).
50 shs.J ohns-Manvi11e Co.,Common
(Paid-12/13/51)._
100 shs.Koppers Co.,Inc ..,Common
(Paid 12/20/51)
200 shs.Lone St'ar G.as Co.,C;apit:al
(P;aid 1:2/10/51)
80 shs.Mo:untain Fuel .Supply Co.,C;apit'al
(Paid 12/10/51)
$820.82
14,560.55
67~50
16.00
225.00
161.25
50.00
300.00
25.00
35.00
40.00
65.00
125.00
300-.00
100.00
50.00
70.00
28.00
i I t ~
100 shs.Phillips Petroleum Co.,Capital
(Paid 12/1/51)
16 :shs.Consolidated 0 il Corp.,Common
(P,aid 12/15/51)
20 shs.United C~arbon Co.,Common
(P;aid 12/10/51)(Sold 10 .shs.12/4151)
65 shs.Westinghouse Airbr,a.ke Co.,Common
(Paid 12/15/51)(Sold 65 shs.12/3/51)
10 shs •.~_n:acond:a Copper Mining Co.,C:apita1
(P.aid 12/21151)
135 shs.Deere &Co.,Common
(Paid 1/2/52)
58 ·shs.Kennecott Copper Corp.,C;apita1
(Paid 12/19/51)
218 shs.Timken-Detroit Axle Co.,Common
(Paid 12/20/51)
155 shs.West Penn Power Co.,Common
(Paid 12/24/51)
700 shs.Hickory-Penn G,as Co.,Capital
(1?~aid 12/15/51)
305 shs.Sunr.ay Oil Corp.,Common
(P;aid 1/15/52)
60.00
16.00
12.50
65.00
1'2.50
303.75
,-
130.50
109.00
77.50
243.00
91.50
i .256,873.62
REAL ESTATE
L.ot 57'X 187.4 M:ain StTeet,llickory,Mt.
Pleasant Township,Washington Co:unty,Pa.,
haVing erected thereon 2 1/2 story brick house j 12,500.00
IN THE
ORPHANS'COURT OF WASHINGTON COUNTY,
PENNSYLVANIA
J
RE:ESTATE OF
CHARLES VI.BROMLEY,
DECEASED
•••••No.•••••
$308.32
RECEIPT
I,KENNETH M.BROMLEY,do hereby acknowledge to have
received the following as shown in Exhibit No.1 of the First
and Final Account of Fidelity Trust Company,Executor of the
estate of Charles W.Bromley,deceased:
Per second article of Will as follows:
1/16/52 -1/2 share one lot of mis-
cellaneous household goods
775.00
7/9/52 -1/2 share proceeds from sale
of one 1950 DeSoto coupe
\
$1,083.32
WITNESS my hand and seal this 29th day of April,A.D.
1953.
WITNESS:
-----,,----------------------------------,---
IN THE ORPAHNS'COURT OF WASHINGTON COUNTY,PENNSYLVANIA
RE:ESTATE OF
CHARLES ,oJ.BROMLEY,
DECEASED
••:.'.'.'•.'•
NO •
RECEIPT
I,ELIZABETH BROMLEY,Executrix of the Estate of
Donald H.Broml~y,Deceased,do hereby acknowledge to have
received,as Executrix,the following as shown in Exhibit No.1
of the First and Final Account of Fidelity Trust Company,as
Executor of the Estate of Charles W.Bromley,Deceased:
Per
1/16/52
7/9/52
second article of Will as follows:
-1/2 share one lot of miscellaneous
household goods $308.33
-1/2 share proceeds from the
sale of ~950 DeSoto coupe 775.00 $1,083.33
Per article three (a-I)of Will as follows:
Income cash payments -,
11/10/52 1,976.07
3/12/53 8.71
4/7/53 17.10 2,001.88
•.<"i
$3,085.21
WITNESS my hand and seal this ~?_~day of
May,A.D.1953.
.)
IN THE
ORPHANS'COURT OF WASHINGTON COUNTY,
PENNSYLVANIA
RE:ESTATE OF
CHARLES W.BROMLEY,
DECEASED
••:
••:
ee·
RECEI.f:.t
I,KENNETH M.BROMLEY,do hereby acknowledge to have
received the following payments on account of income per Article
THIRD (a)(1)under the Last Will and Testament of Charles W.
Bromley,deceased:
April 7,1953
May 1,1953
$2,001.89
575.0Q
$2,576.89
1953.
WITNESS:
WITNESS my hand and seal this /day of May,A.D.
\
IN THE ORPHANS COURT OF WASHINGTON COUNTY,PENNSYLVANIA
RE:ESTATE OF
CHARLES W.BROMLEY,
••••••:
NO.
DECEASED :
RECEIPT
I,ELIZABETH BROMLEY,do hereby acknowledge to have
received the following as shown in Exhibit No.1 of the First
and Final Account of Fidelity Trust Company,as Executor of the
Estate of Charles W.Bromley,Deceased:
Per Article three (a-2)of Will -
2/4/53 -Income cash payment $575.00
WITNESS my hand and seal this _--.;/F_"IX__day of
May,A.D.1953.
~~(SEAL)
STATE OF ILLINOIS )
)55:
COUNTY OF DUPAGE )
ELIZABETH BROMLEY,being first duly sworn,
on oath deposes and says that she is the widow of roNALD
HOWE BROMLEY,Deceased,.who departed this life on the 31st
day of May,1952;
Affiant further states that she was duly
appointed and qualified as Administratrix of the Estate of
DONALD HOWE BROMLEY,Deceased;and further states that the
decedent left no Last Will and Testament;
Affiant further states that all expenses of
decedent's last illness and funeral bills have been paid,
and that there are no unpaid claims to affiant's knowledge;
Affiant further states that Letters of
Administration were issued on the 3rd day of July,1952,
and that publication for claims was made in accordance with
the statutes of the State of Illinois,and that the time
for filing claims is now past;
Further affiant saith not.
SUBSCRIBED AND SWORN to
tl{
_____-+-__,1953.
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31u t4t ®rp~aull"atuurt nf lIasijiugtnn <ltuunty
In the matter of the Audit of Account in
J
Estate of,:.CHARI.FS..W.•..BROMLEY .
................................................................................
TO THE AUDITING JUDGE:
NO 174 1f'mx!J.19 53 ,A.A.
Enter Qur appearance for AQ~.Quntant ~,
............................................................................................................................................................',.
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•••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••0:.
..................................................................................................................................................................................
............................................................................................C5;;]~~~;..~~.
......../J[f1 J~..
........l~.~daY of §~.P.~~~~.~.r.,19..":3...
N.B.-Counsel shall,by separate paper,present a concise statement of
each claim,with supporting calculation of any interest claimed.
Objections to an account as filed,shall be concisely stated in a
separate paper.Counsel suggesting proper distribution shall file
a separate concise statement in that regard.
I!/
No ~'Z4..,,~195.3.,A.A.
In re Audit of Account in Estate of
...................a~..w.•...BR.O.MLEI ;.•
AUDIT
'rar.cipr fur i\pprarunrr
FOR
Accountant................................................:.
...............................................................................
......:.
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JOHN M.RUSSELL
....................H D.•...HAMJl.,'rQ~.
~tt..?.~~ey S
ROSCOE '.~~,LEDGER
Test~te Fonn J
PETITION SUR AUDITIN'THE ORPHANS'COURT OF WASHINGTON COUNTY
Estate of Cha.rle.s.W~B.:r.omley No ~74..~-.~953 --A.A.
...........................--Fiduciary r.~~~_~~.tr.._'r~.~~C.9m.P.~Y..
343 Fourth Avenue
.................................._ _.._ ___._.._.._Pit.ts.burgh,.._Pennsylvanla _ _.
Deceased'
Date of -Date of
Decedent's death De.c.emb.e.:r.lO'"19.51 Grant of Letters ..p.~H~.emb.er 3..1."1.9.5.1__ .
This is the !ir.s.:t.account filed in this estate.
If there have been former accounts filed in this estate,list file number or number and term ___. _ _ .
Election to take
Under orAgainst will.(cross out one)_
Date Election Place of;
Filed .._',................................Record .
Name of surviving spouse _.None _..__._-..
List issue,where material:
Kenneth M.Bromley,son -living
Donald H.Bromley,son -died May 31,1952 (after death of testator)
Administratrix -Elizabeth Bromley.See Exemplification of grant of
-Letters by Probate Court of DuPage County,Illinois,attached.
Did decedent marry after execution of will?(indicate)¥eos.No.Any children born after execution of will?(indicate)¥M.No.--.
If answer yes,name them ___ __,...•.•-_.
_a~.._.._a_.·___.__.._____...__.
Legatees Relationship Interest Fiduciary,if ,not sui juris
Kenneth M.Bromley
Donald H.Bromley
Eliza~eth (Betty)Bromley
Son
Son
Widow of
Donald H.
Bromley
One-half tangible
personalty -
Beneficiary of trust
One-half tangible
personalty -
Beneficiary of trust
~Jltx-g.;x~
Beneficiary of trust
list any exceptions to above legacies:
If any partial intestacy,give facts:
Adeemed:
None
None
Revoked:Lapsed:Abated Give causes:
Notice to interested parties.Have all parties,having either vested or contingent interests and all creditors entitled to
notice (Court Rule No.9 paragraph C:Section 6:Subdivision c)received written notice of the filing of the account and of
call of audit?~.No.
If any exception give cause:No...no.t1c.e_..t.o ..c.ont.ingent or unascertained benefic:ia ries
~t~~c~a~~P~f%~~~:~~:t ~:~c~.~r.~~~a~.a~.~_~~.t~~~~~.:3~~i9!1.~~...see...~~.~~.tn~gi~.if£.!~~~a*:~.~
I t t t'·b', t F·d'lEt.";?Yes'..'•s es a e or any por Ion su lect 0 e er~s are.I ax ····;··..···0•••••••••••••••••••••••••••••••••••••••••••••••••••;•••••••••••
,-~,'/...,.'...."'"...;;,Yes 'Is estate or any port'ion subject to Persondl ,Prop.¢rty Tax?.~...:.-'.,,:.',:.'').,.
Has Pennsylvania Transfer Tax-been paid?in...p.ar.t Amount $4~.5..~.5..t.Q.Q r.9,;t..g..
,.'If any portion of estate subject to life-estate,give name and birth date :Kennet.h.....M~,B.r.QP.JJ..e.y:..~9./9JO.Q :
Donald H.Bromley -10/7/98 (deceased)-Elizabeth (Betty)Bromley 8/26/05-••__•••••____••__..__._.._---_....__•__....c ----".---------------- .
Give Names and addresses of all unpaid creditors who are legally entitled to notice,together wit'h the amounts of such
claims and whether or not they are admitted to be correct:
None
Give reference to such parts of the will as require interpretation by the Court;a reference to all questions requirmg
adjudication,and a statement of any other facts deemed necessary for the preparation of the adjudication:
None"
List any advancement or distribution on account that has been made,and nature and amount of same:.#..
1/16/52 -To Kenneth M.Bromley and Donald H.Bromley -..~
household goods $616.55~.
7/9/52 -Same -proceeds sale of automobiae 1,550.00
Income:.Kenne_th M.Bromley .....'2,001~89
Estate of Donal~H.Bromley 2,001.88
.~lizabeth Bromley 575.00Balancefordlstriliutlonperaccount,
Itemize any additional debits not shown by account:Principal $...187..,32.6...9.1......_..._.
Income6,822t4~
$194,180.34
Total additional debits
Itemize any additional credits not shown by account:
$~9;g~.
4/30/53 ~Income paid to.Kenneth M.Bromley -$575.00
Total additional credits
Balance for distribution
$?.'l.~.~.Q9..
193 605.'34$1..
If balance for distribution is not in cash,list each item held in kind,giving appraised Value:
~
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--~-------------------------------
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_~____"<IIlI_.S__"."-d
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CHARLES W.BROMLEY
TR 210M 259
PRESENT BALANCE FOR DISTRIBUTION:
PRINCIPAL -PERSONALTY
Stocks
Aluminum Co.of America
.,90 shares Common $7,267 50
.';.Atlantic Refining Co.r 50 shares $3.75 Cum.Preferred Sere B 4,725 00
Bethlehem Steel Corp.
100 shares Common 5,093 75
Chrysler Corp.
100 shares Common 7,025 00
Columbia Gas and Electric Corp.
500 shares Common 7,718 75
Columbian Carbon Co.
1'....._..•215 shares Capital
214 shares Inventory value $9,389.25
1 share Market value as
of 3/10/53 47.50 9,436 75
Dayton Power and Light Co.
50 shares Common 1,690 02
Deere and Co.,270 shares Common 8,386 88
Deere and Co.
100 shares Preferred 3,187 50
Detroit Edison Co.
110 shares Capital 2,440 63
Diamond Alkali Co.
100 shares Common 3,900 00
E.I.DuPont de Nemours and Co.
40 shares Common 3,670 00
Equitable Gas Co.
200 shares Common 4,162 50
Fidelity Trust Co.
125 shares Capital
124 shares Inventory value 14,725.00
1 share Market value as
of 3/10/53 151.00 14,876 00
[
CHARLES W.BROMLEY
TR210M25S
General Motors Corp.
300 shares Common $15,468 75
Hickory-Penn Gas Co.
810 shares Capital 2,835 00
Kennecott Copper Corp.
58 shares Common 5,096 75
Koppers Co.,Inc.
100 shares Common 4,518 75
Johns-Manville Corp.
50 shares Common 3,318 75
Lone Star Gas Co.
200 shares Capital 4,962 50
Mountain Fuel Supply Co.
80 share~Capital 1,620 00
Phillips Petroleum Co.
100 shares Capital 4,956 25
South Pittsburgh Water Co.
50 shares 4-1/2%Preferred 4,962 50
J.P.Stevens and Co.,Inc.
50 shares Capital 2,200 00
The Timken Detroit Axle Co.
218 shares Common 4,291 88
I
Union Carbide and Carbon Corp.
100 shares Capital 6,075 00
West Penn Power Co.
155 shares Common
154 shares Inventory value $5,725.201shareMarketvalueas
of 3/10/53 40.75 5,765 95 $149,652 36
Mortgages
Theodore Dobrowolski et ux
M.B.Vol.2674,Page 542,
Allegheny County,Pa.
Balance Inventory value $153 37
Michael Morreale et ux
M.B.Vol.2782,Page 242,
Allegheny County,Pa.
Balance Inventory value 1,789 57
Amounts forwarded $1,942 94 $149,652 36
CHARLES W.BROMLEY
TRZ10M258
Amounts forwarded $1,942 94 $149,652 36
Marie D.Nusser unmarried
M.B.Vol.3042,Page 84,
I Allegheny County,Pa.
2,384BalanceInventoryvalue 29
Frank C.Rex et ux
M.B.Vol.2416,Page 32,
~~Allegheny County,Pa.
2,800BalanceInventoryvalue 00 7,127 23
.~30,547 32Cash-On hand
$187,326 91
INCOME -PERSONALTY
I
Cash -On hand 6,853 43
Total $194,180 34
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Family allowance c1aimed?None......................................Paid?,.
Suggested distribution of balance shown,both as to principal and income,attaching signed and itemized elections
to take in kind if balance is not in cash:residuary shares being stated in proportions:
Principal -To Fidelity Trust Company,Trustee
per election to take in kind Entire residuary estate
Income -To Kenneth M.Bromley
One-half income per account
Less payment 5/6/53
To Elizabeth.(Betty)Bromley
One-half income per account
•3,7,14.za
575.00
$',139.22
$:3 ,1r39 .'21
.'.
COUNTY OF WASHINGTON,ss:
COMMONWEALTH OF PENNSYlVANIA.
The above named Fiduciary or representative thereof,be-
ing duly $.RQ.rn doth depose and say
that the facts set forth in the foregoing petition are true
to the best of .._h~.$._knowledge and belief.
..$.R9~D,._ ___to and subscribed before
::n::'~~;:;~::~Of .•.•.•••~
Title of officer._.__.Nota.ry_..Pu.bl1.c __~_._·.
ESTHER SCHMlDT,NotJI'Y Publie .
Office expires.--.-··-··-·"My·Commfss.j-on,ufJire~-.:.
. .1anuary 17,1957
And your petitioner will ever pray,etc.
~
No.-----------I--1-+-~----l1-~J-------------A.A.
Estate of ------..
_________Cb~_:rl_e_$__R.E~Qml_~y _
Deceased
Fid0~iary §-i~~jg~t~~~~~n~~~p.~~y----
PittsbUrgh;Pennsylvania
-_.-_..- ---_ - -..-_ --~=__ ----:.---_ -------~~.\~-_.
PETITI.9N SUR-AUDIT -.~
FORM WHERE DECEDENT LEFI'A--WILL-r--
-"]r-t j
;....
Counsel of::-F.iduciary will submit ,~~ewith the
following,.in '-conformityu)with Court Rules
adopted effective December 3,1951,being rule
No.9:par~graph b-c;dhd divisions thereof~
shown on pages 23-24.)
1.Written praecipes of all Counsel in the
case.
2.Copy of Order appointing Guardian ad
litem,if pertinent.
3.Copy of Order appointing Trustee ad
litem,if pertinent.
4.Proof of service of above.
5.letters Testamentary or Administration C.
T.A.or an attest copy of Will.
6.Copy of inventory and appraisement.
7.Proof of advertisement of grant of letters if
not filed with account.
8.Certificate of liens incase any C?f the funds
for distribution are from judicial sale of
real estate.
9.Signed and itemized elections if any distri-
-bution in kind.
10.Copy of Federal Estate Tax return if estate
is subject thereto.
John.M.Russell,~squire
1106 Berger Building--
Pittsburgh,Pennsylvania.
_____.R~~~y.__.P._~lj:~~J.,t_Qn,.---;,.,~q1J,~~~.---Washington Trust Bldg.Attorney
Washington,Pennsylvania
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F'JIDELITVTRUST GOMPAN,V'.
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PrtTsBURGH,PA.
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September 3,1953
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HI'S..:el1zabeth Bromley-
568 Lee Street
Glen'Ellyn,Illino1s
Re=Executor ....Charles w.Bromley
This 1s to notify you that the audit of the
First and Final Account ,filed by thlscompany as exacu...
tor of the Hill of Cbarles W.Bromley will be before the
Orphans t CoUl't of \lashlngton County on September,16,1953
atlOtOO Ai M.,D.S.T.
As I.1nfol'1!1ed you in my l.etter ~r May 15.,you
need not attend the audit unless you wlsh to do so.'
W111you please aCknowledge receipt of this
letter by signing and returning th~enclosed copy?
Yours very truly,
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DCE:KEC
Encl.
Donald C.EnglandViaePresident
....~
Receipt ~he <?riglnal copy .of..this letter is .~cknow1edged,
this £day of September,A.D.1953..,.
,'~'~
,.P,ITTSBURGH,PA.
No.'19787
, I
Harry L.PeterStEsqulr"e
One N.LaSa.lle otreet '
Chicago 2,Illinois
_..c;.;.,.ut<.-:i -L -;".--;"<
September',195)
:Re~.SJeecutQr -CharlesW,.Bromley,Dect ct.
Your Ref....Elizabeth Bromley,Aetnrx.
Estate of DonaldH.Bromley.'Deceased
Dear Mr.Peters:
t',<'•
, , '_,~h1s 1s to notify you that-the audit of"the '
,-First and>Final Account _filed by this company as execu-
tor of the V111-~of Charles \1.Bromley 'Hill be before the
Orphans t Court of Washington younty on September 16,195'at lO;~O A.M.,--D.S,T.-'---~-~~~
,,
As I informed you in 'my lettero~May 15,you
need not !ttend the aUd1~unles~y()u w1sh to do so.,
'Will 'you'please aelOlQwledge receipt 01 this
letter by-signing andreturn1ng the enclosed,'coP1?.
C,''''\,.j ";"'.'.:Yours very truly....'~..',,....,;..'l •
.:.,,....
,Re'ceipt '6f th~briginal copy 'of this-letter 'is acknowledged
',~""~,,'.
this -i4 day of September,A.D.195~~.
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FID E~LITVTRU STG.O MPANY
PITTSBURGH,PA.,..
Dr,.Kenneth M~Br()lilleY':
R.D.No.'2'..
,-~anonsburg,"Pel:lrisylvanla
Bel ExeeutGl""'"Charles \l.:Bromleyt Dee'4,
Dea.t Dr.,BromleYJ
'This ·1s·to ,notify you.that the Bud!tot the
First and '1-nal Aceounttl1e~by th1acompany:~s execu-
tor of the Vill,of ··yourt~tlier,Charles W•Bromley#w111be.before.theOrphansl Court of Wa shlngton Countt on,~eptettlber 16,195)at 10tOO A.M.,n.s.T.-
.........-
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',-" ,'~'•.l'.•:.As"I :1nform€id ,YO'Q..in ~y.letter;of·~Y'15,you
need'not·attend ,the aud1t tlri1ess you Wish to :<10 SOw..' -.~,.1 ~~{~"I<'/;~
V11~you please acknowledge receipt of this let.
tel"by s1g~ing ,and retur,hlng the~no16sed copy'.
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.."
Donald C.,England
Vice President
DCEtKEC
Encl.
Receipt of the original copy of'this letter is acknovrledged
this J.day of September,A.D.1953 •
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The fo11owlng:,is'a.spec1men of.the letter sent to Dr.Kenneth
M.Bromley'and to Mrs.Elizabeth Bromley
No.19787 April 24,1953
'Re:,Executor -Charles W.Bromley.'
Dear _
The enclosure is a copy of the first and
final account of this company as executor of the estate
of Charles W.Bromley,Deceased.The original of the
account,together with copies,has been sent,to JohnM.
Russell,Esquire to be forwarded to his correspondent in
Washlngton"Pennsylvania,'for filing in Washington County.
We will advise you when the account has been filed and:will
also let you know'the exact time and place of the audit of
the account.
Yours very truly,
Donald C.England
Vice.President
DCE:KEC
Encl.'
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.d:t9f"'JIB.iI '.'ICf oj ±nge '1;aj'j'9l ~&:-10 rr~;Httl~~qa.$';?.I:.~lli110Iio1:edT~lei.tt!()'I8:rl&9dl3~lIi~...p.'!H o<~ntIs '\C$!If!lnff ..}·f
10..".1 "'''1't'''l·C\,i;j 'x'0 'r('(o ....'"'"l'""'r...Or....("(""""'rlll'J.iJ.')v toOt _.J........v.......".1.1V .Q ~~~"0;:,},,':'\.1 C ...<J_..v V"".
ei£.:Ja9 j)nj'10 "Io±r;of3xs ae '{fisqillOO e.t.ij:10 jfuro~~.s I Bn11
9rij 16 Ir.H!.t~l'IO edT ~b9as90911 ('t9.£mo'!B....l';a9.r7.arl~10
..H .miot oj'11162 £1990 2.;:;rf (e9J:qo~Li~J"1v 'l9if.:r$~oj 'I.:trJJ()~~S
nl ;tn0bIToq~$'r"!O~a1:rf oj'bSDl:£H'''!o1 s'Ioj"9'!1.tme~~II$zeufl
...'v;:;rUJo0 ffo:tgrrid8.Bl!££1 ~n.tl:'::1:'Io1 \sln.Eivi~B!1i19q,~f!o:j3IIJrla?U
.rIl:w·bffi3 beI11 f!aed aad j fWrJ:)0.6 Oi{d'.\!SJ:fw ':;0'1(".$aJ.:v.b~.rorJ:w'fYJI
10 j 1:I).iJG ertt "to 9:1,Blq D.t1£~Ll'!.t,t :;i'OS"I{9 EHfj'wo1.tiI HOY.;tr·d:oars
...:.tru.rO:J b p 6tfj;
btI£;.[gnS '0:1 bf.sLtoO
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FIDELITY!TH..:rST ~,G"~i\,i;ANY'
PITTSBURGH,PA.
.
flo.19787 May 15,195)
Dr.Kenneth M.'Sromley
R.D.No.2Canonsburg,Pennsylvania
Ret Executor ...Charles 'W'.Bromley
Pea.r Dr.arODlleyt
We are a dvlsed 'by counsel tba't the aec'ount
filed by this company as executor of the Will of Charles
W.Bromley will be on the audit list to'be heara by the
Orphans'Court of Vt\shington County beginning September
14 at 12t30 P.M_I.'E.S.T.j and eontipued from day to
day beginning at '9100 A.M.,E.8.T.,until the accounts
on the l1st have been completed.ihen we learn the exact
date on 'Which the account on the admin1strationof your
tather1 s estate 1s to-be heard,wow!ll let you know.Un....
less you wish to dQ so,itmll not be necessary far yon
to attend the audit..
Will you please aoknowledge receipt of'th1$let...
ter by s.1gnlng 'and returnlng"theenolosed copy?·""~-,
Yours very trulYj ,
Donald C.EnglandVicePresident
DCE~KEC
En~l.
Receipt of the original copy of this letter,is acknowledged
•
this /6 day of May,A.D.1953.
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FIDELITVTRUST COMPANY
PITTSBURGH,PA.
No.19787
...-~..."..-...-.~"..........'-'p--:'~":::.---.:...::.--;"
May 15,1953
Mrsi4i E11.zabeth Bromley
568 Lee'Street,"
Glen Ellyn;Illinois
Be;Executor Cha:rles V.Bromley
Dear Mrs.Bromley:
"Ie are advised by/counsel that the account
filed by,this co,mpany as executor of the Will of Charles
V~Bromley will be on the audit list to be heard by the
Orphans'Court of Vash1ngton County beginning September
14 at 1.2;30 P"M.,E.S,.T.,and continued from day to
day beginning e,t 9:00 A.M.,E.S.T.,until the aocounts
on the list have been completed.When'we learn the exact
date on whioh the account on the administration of Mr.
Bromleyts estate 1s 't 0 be heard..we 'rlll let you know.
Unless you wish to do so,it will not be necessary ,for
you to attend the audit,'
Will you please aCknowledge reoeipt of \lis let-
ter by slgn~ng ap~~r~t~rp.1ng,.the enclosed copy?,
..-~.
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DCE:KEC
Encl,
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Yours very trulyI
~I:.~.,
Donald C.England
Vice President
Receipt o~e original copy of this letter is acknowledged
this ..l£.::day'of May,A.D.1953.
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FIDELITVTRUST COMPANY."
PITTS~URGH,PA.
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No.19787 ..3,
f"'Off ..:::o.~:...i"...~,-{,f.
May 15,,1953
HarryL,Petars,.EsQulre
One N.LaSalle Street
Chicago 2"Illlno!$
Re:Exeeutor ~Charles W.Bromley
Dear Mr.Peterst
'We are ad'l1ised by counsel that the account
tiled by this,company as executor,of the Vill qf Charles
W.Bromley will be on the audit list to be heard by the
Orphans'Court of Vashington County beginning September
14 at 12#:30 P..M.,t.8.'1\,and(~ontinued from day to
day beginning at 9:00 A.}of"E.S.,T.,until the accounts
on the list nfl,VEl been completed.Yhen we learn the exact
data on which the account on the adminlstrat1onof Mr.
Brol!l~e1's estate is to be heard,we Will let you knov.
Unless you w1sh to do so,1t\tll not be necessary for
you to attend the audit.
,'-""~-----'Will·you please acknowledge r-ecelptot 'this let.
ter by signing and returning the enclosed copy?
Yours very truly,'
Donald C.Eng land
Vice President
DCE:KEC
Encl.
Receip~of the original cqpy of this letter is acknowledged
't4this/I day of May,A.D.1953.
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No.19787'
Drf.Kenneth M.'Bromley
R.D.,No.2Canonsburg;'PennsYlyan1a
"'
'.1\es Executor:'Charle,V.Bromley-,Dee'd.
!>oar 'Dr.Bromley.
,..
~h1s 1s to notify you,tha.t.,the aud1t,of the
First and "inal Account tiled 'by this Qompany$s ex~cu.....
,tor of the Wlll of your father Charles V.Bromle,';w111bebeforetheOrphanstCourtotlissh1ngtonOountyon
"September 16.1953 at.10100 A•.M"D.S.1'.
,,
As I infoX'lnadyou in tll1'letterof May 15,youneednotattendthe·aUd~t unlesG you vish to do so,
'i.-.,
Wlll you please a~knovledg~reoeipt of this let-
ter by aign1ag andreturnlng ~he Qnolo13edoopy?'
YouJ:"s ..ery trul.y,
,'
DCE:DC '
Encl.
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,Donald C.Englahd
V1cePres1dent
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Mrs.E11z&~th Bromley
568 ,Lee Street .
Glen'Ellyn,Illinois
ReI'ExecUtor -Charles \I.'Bromley .
Dear Mrfh Brmnleyl
."This 18 to notify you tbat the aud1t of'the'
Fl1"stand Final Aooount r11(~d bytb1v eompanr a.s execu-·
,tor of the Will of Charles W.'Bromley \.'111 b~be:f'oro the
Orphttnst Court or 'Wastl1ngton County on'September -16"1953
atlOtOO A.'14.j D.S.1\"',.'
~~.• •II
. "As I tntormed you 1n !i11 latter or M'ay 1:5,you
need not attend 'too,,auditunless you wighto do 8-0.,.
-VU1'ypu please ackno'jlledgereee1pt of'this
letter by signing and returntng theenelQsedeopy?
,,'.-~
Yours ve'l!Y truly,
.,:;'
~Donal<t.C.England
.Vice President '
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'"'J"Harry t.Peters~EsquireOneN.LaSl.Ule.j:jtreet '
,Chicago 2.Illinois .
•"'."-\_.~I •..'..(. '
Re:'Executor ..Charles It.Bromley,Dec.d.
Y1Jur Rer.··...El1~ebeth Bromley.Adlnrx.Estate or Donald 'R.B~On..U.e1Ifjeeeal!Sed
Dear :Mr.'Peters:" ,..
;,.This 'i~to J;lotify you the.ttheaud1tot the
F1rstnn(!c FlnalAcoount tiled byth1Beompa~yas execu-
,tor oftheW'111 or Charlefl V.BromleY!d'ill be,before the
Orphans'C~t of 'WaahlngtonOounty,on SeptembtlT 16,1953'at 10;00 A,M••'D.S.T....
,As I:LnformedYou.in mj"letter of 'May 15,'YouneednotIttendtheauditunlessyouJd.sh to do $0.',.....
Will 10U please,aCknowledgo reeo1pt of this
letter by sign1ng·and·returning the enolosed copy?
Yours,y.ery trulyI
,.
......_o/J-•'Ii!l .-.~~,.,.~~....
I \,.r ' ,,',~'"Donald C.'England '.V!ee Pre$1dent :
:
1
IN THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNSYLVANIA.,
'I
,....
In re:Estate of
CHARLES W.BROMLEY,
Deceased.
(
)
(No.174 of 1953,A. A.
)
(
Before:
Appearance:
Time:
HEARING ON AUDIT OF ACCOUNT
The Honorable DWIGHT M.ANDERSON,President Judge of
the said Court.
H.D.HAMILTON and JOHN M.RUSSELL,Esquires,repre-
senting the accountant.
Wednesday,September 16,1953,at 9:00 o'c1ock,a.m.,E.S.1 .
Continued to Sept.23,1953,at 9:00 otcloc~,a.m.
*********
THE COURT:No.174 of 1953,A.A.,the estate
of Charles W.Bromley,Deceased;Fidelity Trust Company,Executor;
Mr.Hamilton.
}'fiR.HAMILTON:May it please the Court,I
"\
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was expecting Mr.Russell to be here this morning,but he hasn't
appeared.I have all the necessary papers.The audit petition
is signed by the Fidelity Trust Company,and under the will of
the decedent the Trust Company is the Trustee for the balance
after the paYment of certain specific legacies and personal
property.The balance will be airvarded to the Fidelity Trust
under the terms of the will"and an acceptance of the trust is I
with these papers.There has been payment made in part on the
inheritance tax.I have also the copy of the Federal Estate
tax.I think all the necessary papel"s are here.There ~TaS one
piece of real estate which was sold,a home in Hickory.I am
IRENE G.STEED
OFFICIAL.STENOGRAPHER
ORPHAN'S COURT
COURT HOUSE.WASHINGTON,PA.
-----------------------------------,--.....
2
fees which I paid for those certificates•
filing a certificate of liens and ask for reimbursement of the
..
f It
THE COURT:If there is no one else in-
terested in the estate of Charles W.Bromley,Deceased,mark
the audit closed.
(Audit closed)
I hereby certify that the proceedings and evidence are contain-
ed fully and.accurately in the notes taken by me on the hearing of
the above cause,and that this copy is a correct transcript of the
'I
same.~~~---bf'1Cial stenographer.
The foregoing record of the proceedings upon the hearing of the
above cause is hereby approved,and directed to be filed.
By the Court,
IRENE G,STEED
OFFiCiAL STENOGRAP HER
ORPHAN'S COURT
COURT HOUSE,WASHINGTON,PA,
••
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Jlu 1111'®rpqans'munr 1 of lIual1iugtnn <!lounty
ESTATE OF
......G.h-~~~~.~..w~~;J;'.9.m~~y.(.
Deceased.
(
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No...}.?~.,~~..~.~~.~.~:t.\.~.~.4J'erm,19........,A.A.
In the matter of the ~~~~.~..~.~~}~~.
.,Fidelity Trust Company,Account of .
..........................~~~~.~~~!.~.
'Q.L~..~············r······~..·..···················~·,·.·~·.···.,:.~...,~...:.,:..:....,.
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.ADJUDICATION AND DECREE
And now .Q~~9p.~~..?th ,19 ~~,this matter came on for hearing,
audit and dis'tribution at this session and testimony taken;and thereupon,upon due consideration
thei'eof the balance for distribution in the hands of the Accountant is determined to be $..2.QO.~.9.25.76
and the account is accordingly contirmed;,and it is.ordered,adjudged and decreed that the said
balance be paid out by the Accountant in accordance with the schedule of distribution hereto at-
tached and make a part hereof,unless exceptions hereto'be filed sec.reg.or an appeal be taken
herefrom SE:C.leg.
SCHEDULE OF DISTRIBUTION
Bal<\nce per account .
.......
\"',.."'.f
IBalance:1
Deduct Clerk's Costs &Receipts ..
A'torney's~lI D•...Ha.milton .
James H.Douglas,Register,balance due on I
costs of grant of letters,
H.D.Hamilton,Esq.,reimbursement for
costs certificate no liens advanced,
James H.Douglas,Register,transfe.r
inheritance tax,
Interest from 12-10-52 to date,
Kenneth M.Bromley,son,undivided 1/2
interest in items as set forth in paragraph
Second of the will,(including proceeds of
sale of auto),held in kind and distributed
as such at the appraised value,credit to be
taken by the accountant for funds and items
advanced prior to distribution by this
Court,
130.50
II
14.06 I
I4~00 I
196.53
.9~681
I
1083.32
130.50
14.06
4.00
206.21
"-"\.,,~.,'..",
200 925~'7(),$).
..-'.:
Elizabeth Bromley,Executrix of the estate
of Donald H.Bromley,son,now deceased,
undivided 1/2 interest in items as set forth
in paragraph Second of the will,(including
proceeds of sale of auto),held in kind and
distributed as such at the appraised value,
credit to be taken by the accountant for
funds and items advanced prior to distribu-
tion by this Court,1083.33 2166.65
$198,404.34
:.:).1.
t I 0 ~H ZH>C"::1
t:rJ C"?0 <+~[J).:;:::::r
t<J <+;:l (1l
t:Y $l:><+S"<+Cl ~.(1l 0 $l:>t'J =0 H><+JlI t:Y H><+(1l
~...."'l -0 ~0"~(')H>0•.....<+~.::r'tl Q (1ll':::..
~:=Of
~~(1l"'~~~t"I)......fI;(,0
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Kenneth M.Bromley,son,1/2 accrued in-
come,cred~t to be taken by the accountant
for funds advanced prior to distribution by
this Court,
Elizabeth Bromley,Executrix of the estate
of Donald H.Bromley,son,now deceased,
1/2 net accrued income to 5-31-52,credit
to be taken by the accountant for funds ad-
vanced prior to distribution by this Court,
Elizabeth Bromley,1/2 net accrued income,
accrued after 5-31-52,credit to be taken
by the accountant for funds advanced prior
to distribution by this Court,
5716.10
2001.88
3714.22 11432.20
$186,972.14
Fidelity Trust Company,Testamentary
Trustee for Kenneth M.Bromley,life
tenant,1/2 residue,under the terms of
the will,93486.07
Fidelity Trust Company,Testamentary
Trustee for Elizabeth (Betty)Bromley,
succeeding life tenant,1/2 residue,under
the terms of the will,93486.07 186972.14
NOTE:
STOCKS:
Included in residue for distribution are the fcHowing as ets,held in
kind and distributed as such at thE value as sp.own,and the pro-
portionate shares as set forth in ~aid distrib Iltion deere as it relates
to said residue.
90 shares com Aluminum Co.of America
50 shares $3.75 Cum.Pfd.Sere B.Atlantic
Refining Co.
100 shares com.Bethlehem Steel Corp.
100 shares com.Chrysler Corp.
500 shares com.Columbia Gas &Electric
Corp.
215 shares Cap.Columbian Carbon Co.
214 shares Inventory value $9,389.25
1 share Market value as of
3/10/53 47.50
50 shares com.Dayton Power &Light Co.
270 shares com.Deere and Co.
100 shares Pfd.Deere and Co.
110 shares Cap.Detroit Edison Co.
100 shares Com~Diamond Alkali Co.
40 shares Com.E.I.DuPont de Nemours
and Co.
200 shares Com.Equitable Gas Co.
125 shares Cap.Fidelity Trust Co.
124 shares Inventory value 14,725.00
1 share Market value as of
3/10/53 151.00
300 shares,com.General Motors.Corp.
810 shares Cap.Hickory-Penn Gas Co.
58 shares Com.Kennecott Copper Corp.
7267.50
4725;00
5093.75
7025.00
7718.75
9436.75
1690.02
8386.88
3187.50
2440.63
3900.00
3670.00
4162.50
14876.00
15468.75
2835.00
5096.75
~,
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No ,of 19 .
.In the matter of the
account of
of Estate of
.A~ju~ttatinu au~IIttrtt
~.2
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100 shares com.Koppers Co.,Inc.
50 shares com.Johns-Manville Corp.
200 shares Cap.Lone Star Gas Co.
80 shares Cap.Mountain Fuel Supply Co.
100 shares Cap.Phillips Petroleum Co.
50 shares 4 1/2%Pfd.South Pittsburgh
Water Co.
50 shares Cap.J.P.Stevens &Co.,Inc.
218 shares com.The Timken Detroit Axle C .
100 shares Cap.Union Carbide and Carbon
Corp.
155 shares Com.West Penn Power Co.
154 shares Inventory value 5725.20
1 share Market value as
of 3/10/53 40~75
Theodore Dobrowolski et ux.,
M.B.Vol.2674,Page 542,Allegheny
County,Pa.Balance Inventory value
Michael Morreale et ux.
M.B.Vol.2782,Page 242,Allegheny
County,Pa.,Balance Inventory value
Marie D.Nusser unmarried
M.B.Vol.3042,Page 84,Allegheny
County,Pa.,Balance Inventory value
Franke.Rex et ux..
M.B.Vol.2416,Page 32,Allegheny
County,Pa.,Balance Inventory value
4518.75
3318.75
4962.50
1620.00
4956.25
4962.50
2200.00
4291.88
6075.00
5765.95
153.37
1789.57
2384.29
2800.00
)
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No !.7.~gf !.~.:?.~.~A.~A.:of 19 ..
In the matter of the First and final
'account of Fidelity Trust Company.
Executor.
of Estate of CHARLES W.BROMLElX
Deceased.
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IN THE ORPHANS I COURT CF
WASHINGTON COUNTY,PENNSYLVANIA
NO.174 ot 1953 A.A.
1:·~
I.Ij
ESTATE OF
CHARLES W.BROMLEY,
DECEASED.
//
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:i PAY TRANSCRIPT
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WASHINGTON TRUST eUILCING
ATTORNEY AT LAW
WAS H I N G TON.P A.
HARRY D.HAMILTON
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IN THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNSYLVANIA
ESTATE OF
CHARLES W.BROMLEY,
DECEASED.
)
:
(
:
)
NO.174 of 1953 A.A.
PAY TRANSCRIPT
James H.Douglas,Register,Cos,tB.$
James H.Douglas,Register,Balance
due on costs of grant of letters
H.D.HamUton,Esq.,reimbursement
for costs certificate no liens
advanced
James H.Douglas,Register,transfer
inheritance tax,with interest from
12-10-52 to date
130.50
14.06
4.00
.r;.~..2~~eo/&.,,)
9"~-)o&X.-;d-J.
..diLl.\iM:tt;;;2
~oIrA?~~4·
Elizabeth Bromley,Executrix of
the estate of Donald H.Bromley,
son,now deceased,1/2 net accrued
income to 5-31-52,credit to be
taken by the accountant for funds
advanced prior to distribution by
this Court d'.2,001.88
Kenneth M.Bromley,son,UDdiv1ded
1/2 interest in items as set forth in
paragraph Second of the will,(in-
cluding proceeds of sale of auto),
held in kind and distributed as such
at the appraised value,credit to be
taken by the accountant for funds and ~
items advanced prior to distribution 3 ~'YvJ n .
by this Court ~.1,083.32 _~j5~5
Elizabeth Bromley,Executrix of the "
estate of Donald H.Bromley,son,
now deceased,UDdiv.l.ded 1/2 in-
terest in items as set forth in
paragraph Second of the Will,(in-
cluding proceeds of sale of auto),
held in kind and distributed as
such at the appraised value,
credit to be taken by the account-
ant for funds aDd items advanced "-'/~6~~~to distribution by this /),1,083•.3.3 ~~~~./
J ~
Kenneth M.Bromley,son,1/2 ,./
accrued income,credit to be taken J
by the accountant for funds ad-
vanced prior to distribution by
this Court c,5,716.10 4Z&.t12.'fJi:.~L1~~~~~~:"
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Elizabeth Bromley,1/2 net accrued
income,acerued atter 5-31-52,
credit to be taken by the account-,
ant for funds advanced prior to dis-~.~~.'1.....tribution by this Court (J 3,714.22 .'L.
/:
Fidelity Trust Company,Testamentary LJ
Trustee for KelUleth M.Bromley,life
tenant,1/2 residue,under the terms F DITY TRU MPA Y
of the will
Fidelity Trust Company,TestamentarY
Trustee for Elizabeth (Betty)
Bromley,succeeding life tenant,
1/2 residue,under the terms of the
w11l 93,486.07
IN THE
ORPHANS'COURT OF WASHINGTON COUNTY
PENNSYLVANIA
RE:ESTATE OF ••••CHARLES W.BROMLEY,•No.••
DECEASED!•••
ELECTION
We,FIDELITY TRUST COMPANY,Trustee under the Will
of Charles W.Bromley,deceased,hereby elect to accept in kind
the unconverted assets as shown in the attached list and which
are set forth in the First and Final Account filed by Fidelity
Trust Company,Executor of the Estate of Charles W.Bromley,de-
ceased.
IN vITTNESS WHEREOF these presents have been duly
J
executed this ..3 day of September,A.D.,1953.
ATTEST:
<!J;~~~
~Secretary
FIDELITY TRUST COMP
UA.'J....'J.:IA.L.WILL OF CHAR
,'.
fo.)....•
>CH~RLES W.BROMLEY
Tft 4 20M 2 58
PRBSmw BALANOE 'OR DISTRIBUTION:....
I PRi~'PERSONALTY
~Ok$
/Aluminum Co.of Amer-1ea
90 shares Common
Atlantic Refin1ng Co.
SO shares $3.75Cwn.Preferred.Ser.B
Bethlehem Steel Corp.
100 shares Common
Chryeler Corp.
100 shares Common
•7,267 50
4..725 00
f'
Columbia Gas and Eleot1'1c Corp ..
500 shares Common
Columb1an Carbon Co.
215 shares Capital
214 shares Inventory value
1 share Market value 8S
ot 3/10/53
Dayton Power and Light Co.SO shares Common
Deere and Co.
270 shares Common
Deere and Co.
100 shares Preferred
Detroit Edilon Co.
110 shares Cap1tal
Diamond Alkali Co.
100 shares Common
E.I.DuPont de Nemours and 00.40 shares Common·.
Equ1table Gas Co.
200 shares Common
Fidelity Trust Co.
125 sharee Cap1tal
124 shares Inventory value
1 sha1"e Market value as
of 3/10/53
$9,389,,25
47.50
14,12S ..~
151.004••
7,718 75
3,181 50
2.440 63
3,900 00
3,670 00
4..162 50
14,876 00
-
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CHARLES W.BROMLEY
TR 4 20M 2 58
General Motors Corp.
300 ahares Common •15,,468 75
B1okc>l'l....Penn Gal Co.
810 ahares Capital 2,835 00
Kennecott Copper Cox-p.58 shares Common 5,096 15
Koppers Co.,Inc.
100 shares Common 4,518 75,
Johns-Manvllle COl"P.-,-
50 shares CODon ".3,318 15"
,Lone Star Gas Co ..,
200.ahare8'Oap~tal "f -,962 50e,
Puel
".
Mounta1n Suppl:r Co.
80 shares Cap1tal 1,620 00
Phillips Petroleum Co.
4,956100sharesCapital 25
South Pittsburgh Water Co.
4,96250shares4...1/~P1"eterred 50
J.P.stevena and Co.,inc.:50 shares Capital 2,200 00,
The !1mken DetPOlt Axle Co.
I 218 shares Common 4,291 88
Union Carb14e and Carbon Corp.
;100 ahare.Capital 6,075 00
Welt Penn Power Co.155 shares ComJIlon ,
154 shares Invento:ry value '5,125.201ahareMarketvalueasot3/10/53 40.15 5.765 195 $149,652 36
Mortgagee
Theodore Dobrowolski et uxM.B..Vol.2674.Page 5!J2,Al1eghen1 County,P~t.
$"Balance Invento17 value '153 37
JUohael Morreale et Wt
M.B.Vol.2782,Psge 242$Allegheny County,pa..
1.789BalanceInventoryvalue 151
Amounts torwa1Pde4 •1,942 94 $149,652 36
r "~.',iI,•y
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~BS W.BROMLEY
,.
TR"20M2 51
Amounts forwarded •1,942 911 $149,652 36
Ma:r1e D.Nussel'unmarried
14.8.Vol.304a,Page 84,
Allegheny County,Pa.
Balance Inventory value 2,384 29
Prank c.Rex et uxM.B.Vol.24US,Page 32,Allegheny CountJ.Pa.
'"Balance Inventory value 2.800 00 1,127 23.-'"'~
~~.~
/~.,'ii"cash'.::on hand ~o.547 32
$181,326 91",.,
mcOMB -PBRSQNALft
Cash ..On hand 6..853 43
Total $194,180 34
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I TR-2 REV..iI-62
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
ESTATE OF CHARLES W.BROMLEY,DECEASED
FIRS T AND FINAL ACCOUNT OF
PllTSBURGH NATIONAL BANK
FORMERLY FIDELITY TRUST COMPANY
TRUSTEE UNDER WILL FOR
ELIZABETH ;BROMLEY ERBER,NOW DECEASED
NO.745-0
PITTSBURGH,PA.OCTOBER 12,1970
SUMMARY
SCHEDULE A
PRINCIPAL -PERSONALTY
Receipts Pages 3 to 10 $136,463 61
Disbursements Pages 11 and 12 15,259 90
Balance ~121,203 71
SCHEDULE B
INCOME -PERSONALTY
I
Receipts Pages 13 and 14 $4,790 63
Disbursements Page 14 2,272 53
Balance 2,518 10
NET BALANCE ~123,721 81
I
I
,
192
678
2,325
69,078$
$
$1,800.00
525.96
-2-
General Electric Co.Short-Term Loan
Cash -Distributed
See Exhibit No.1,
pages 15 and 16
Cash -On hand
on s
Cash -On hand
Net income to 5/9/70,date of death of
Elizabeth Bromley Erber,income
beneficiary
Cash -Distributed
See Exhibit No.1,pages 15 and 16
Net income since 5/9/70,date of death of
Elizabeth Bromley Erber,income
beneficiary
NOTE:The above balance for distribution
is subject to attorneyJs fee in the
amount of.$2,300.00,payable to
Louis J.Bloch,and trustee's com-
pensation in the amount of $5,200.0~
payable to Pittsburgh National Bank.
INCOME -PERSONALTY
I '..
,
CHARLES W.BROMLEY
I
TR.2A REV.9-62
ITHEBALANCECONSISTSOFTHEFOLLOWING:I
PRINCIPAL -PERSONALTY
Stocks -Delivered
See Exhibit No.1,pages 15 and 16 $16,447 06
I B d
35,000 00
50
15 69.756 65
$121,203 71
14
J
96 2.518 10
$123,721 81
,,
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CHARLES W.BROMLEY
TR.ZA REV.&-eZ
SCHEDULE A I
PRINCIPAL -PERSONALTY
RECEIPTS
Fidelity Trust Company,Executor Estate of
Charles w.Bromley,Deceased -
Amount awarded per decree dated 10/8/53
at No.174 of 1953,as follows:
Stocks -
45 shares Aluminum Co.of America Com.$3,633 7525sharesAtlanticRefiningCo.3.75Cum.Pfd.2,362 50
50 shares Chrysler Corp.Com.3,512 50
50 shares Bethlehem Steel Corp.Com.2,546 88
250 shares Columbia Gas and Electric Corp.
Com.3,85438
107 shares Columbian Carbon Co.Cap.4,69 63
!25 shares Dayton Power and Light Co.
I
Com.845 01
135 shares Deere and Co.Com.4,193 44
50 shares Deere and Co.7%Pfd.1,593 75 ,
55 shares Detroit Edison Co.Cap.1,220 32
!
50 shares Diamond Alkali Co.Com.1,950 00
20 shares E.I.du Pont de Nemours and
Co.Com.1,835 00
100 shares Equitable Gas Co.Com.2,081 2562sharesFidelityTrustCo.Cap.7,362 50 I1shareFidelityTrustCo.Cap.151 00
150 shares General Motors Corp.Com.7,734 38405sharesHickoryPennGasCo.Cap.1,417 50
29 shares Kennecott Copper Corp.Com.2,548 38
I
50 shares Koppers Co.,Inc.Com.2,259 38 I25sharesJohns-Manville Corp.Com.1,659 38100sharesLoneStarGasCo.Cap.2,481 25 I
40 shares Mountain Fuel Supply Co.Cap.810 00
50 shares Phillips Petroleum Co.Cap.2,478 13
25 shares South Pittsburgh Water Co.
4-1/2%Pfd.2,481 25
25 shares J.P.Stevens and Co.,Inc.
Cap.1,100 00
109 shares Timken Detroit Axle Co.Com.2,145 94
50 shares Union Carbide and Carbon Corp.
Cap.3,037 50
77 shares West Penn Power Co.Com.2,862 601/2 interest Frank·C.Rex Mtge.#13575 1,400 00
1/2 interest Michael Morreale Mtge.#13570 894 80
1/2 interest Marie D.Nusser Mtge.#13569 1,192 14
1/2 interest Theodore Dobrowolski et ux
Mtge.76 69 ~Cash 15,064 84 93,486 07
-3-
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CHARLES W.BROMLEY
TR.2A REV.9-62.,
Amount forwarded $93,486 07.Assets Purchased or Acquired
1954
4/8 share Fidelity Trust Company Cap.Dec.27 $33 88
I
I Common Fund No.1 of Pittsburgh National
I Bank,formerly Fidelity Trust Company -
12/9/53 1,386 units 15,398 46
1/20/54 3,023 units 34,280 827/31/54 32 units 407 04
1/19/55 53 units 723 983/9/55 16 units 223 526/8/55 20 units 245 0010/19/55 10 units 1 7 60
3/7/56 8 units 126 967/31/56 6 units 99 5410/17/56 4 units 63 481/16/57 7 units 108 22
4/17/57 7 units 108 159/11/57 9 units 131 22
1/15/58 7 units 99 757/31/58 10 units 156 3012/3/58 7 units 115 434/15/59 6 units 105 421/20/60 7 units 116 694/19/61 5 units 88 18
Common Fund Discretionary Investments of
Pittsburgh National Bank -
8,8687/26/61 552 units 21 I1/25/63 797 units 13,999 46
I
5/9/63 21 units 382 3410/28/64 21 units 423 5411/8/65 847 units 8,795 677/31/69 744 units 6,597 511970
Aug.17 $35,000 General Electric Co.Short-Term
Loan 35,000 00
Oct.9 $28,000 General Electric Co.Short-Term
Loan 28,000 00
9 $35,000 General Electric Co.Short-Term
Loan 35.000 00
$189,896 37
Cash disbursed to purchase above assets 189.,896 37 0 00
Amount forwarded ~93,486 07
......~..
-4-
,,
CHARLES W.BROMLEY
o 00
1 00
1 00
1 00
1 00
1 00
1 00
237 57
-5-
Gain on Sale and Conversion of Assets
Common Fund Division
50 shares Union Carbide Corp.Cap.received
to effect a 2 for 1 stock split on 50
shares
50 shares Phillips Petroleum Co.Cap.
received to effect a 2 for 1 stock split
on 50 shares
25 shares Johns-Manville Corp.Com.
received to effect a 2 for 1 stock split
on 25 shares
1 0
on 90 shares
200 shares General Motors Corp.Com.
received to effect a 3 for 1 stock split
on 100 shares
150 shares Bethlehem Steel Corp.Com.
received to effec~a 4 for 1 stock split
on 50 shares
210 shares Pittsburgh National Bank Cap.
received to effect a 2 for 1 stock split
on 210 shares
7 Proceeds sale 55 shares Detroit Edison Co.
Com.at 29.2355 1,607.95
Carrying value -=1~,2~2~0~.3~2~1I ~38~7~6~3~_
Amounts forwarded $625 20 $
7 Proceeds sale 50 shares General Motors
Corp.Com.at 59.9138 $2,995.69
Carrying value 2,758.12 $
1953Dec.
Nov.18
1965
Feb.17 6,001 units Common Fund Discretionary
Investments of Pittsburgh National Bank
received as a 2 for 1 division on 6,001
units
July 18
1965
June 16
1960
Aug.10
1956
Apr.2
1957
Feb.22
TR.2A REV.9-62
I
Amount forwarded $93,486 07
;stock Splits
1953
Apr.20 45 shares Aluminum Co.of America Com.
received to effect a 2 for 1 stock split
on 45 shares $0 00
1955
June 21 90 shares Aluminum Co.of America Com.
rece'ved t effect a 2 for 1 stock split
I
I
I
I
I
I
I
6 00
I
.I
0 00 I
I
I
II
,
93,492 07
.
.,,..
CHARLES W.BROMLEY
TR.2A REV.9-e2
Amounts forwarded $625 20 $93,492 07
1953
Dec.7 Proceeds sale 109 shares Rockwell Spring
and Axle Co.Com.at 19.93225 $2,172.62
Carrying value 2,145.94 26 68
7 Proceeds sale 100 shares Equitable Gas Co.
Com.at 23.3110 2,331.10
Carrying value 2,081.25 249 85
7 Proceeds sale 25 shares Dayton Power and
Light Co.Com.at 37.-6382 .940.96Carryingvalue845.01 95 95
1955
Feb.14 Proceeds sale 100 rights General Motors
Corp.Com.at 1.0467548 104.68
Reduction in carrying value
of stock 58.01 46 67
May 4 Net proceeds sale 50 rights Bethlehem
Steel Corp.Com.at 2.4375 121.87
Reduction in carrying value
49.11 76ofstock72
1956Oct.10 Proceeds sale 50 rights Johns-ManvilleCorp.Com.at,o.4 94 23.47Reductionincarryingvalue
of stock 12.95 10 52
1957
Feb.13 Proceeds sale 100 rights Phillips Petroleum
Co.Cap.at 0.34375 34.38 IReductionincarryingvalue
of stock 21.09 13 29
Apr.11 'Proceeds sale 77 riHhts West Penn Power
Co.Com.at 0.116 3 8.97 IReductionincarryingvalue
of stock 6.85 2 12
1959
Oct.21 Proceeds sale 2/3 share Pittsburgh National
Bank Cap.at 63.50 42.33Carryingvalue23.88 18 451962
June 22 Net proceeds sale 180 shares Aluminum Co.
of America Com.:150 at 49 and 30 at
48.75 8,720.54Carryingvalue3,634.75 5,085 79
Dec.21 Net proceeds sale 200 shares Pittsburgh
National Bank Cap.at 40.25 8,046.78
Carrying value 3,583.10 4,463 68
21 Net proceeds sale 200 shares Bethlehem
Steel Corp.Com.at 28.75 5,672.50
Carrying value 2,498.77 3,173 73
Amounts forwarded $13,884 69 $93,492 07
-6-
1.
iI
,.
--
CHARLES W.BROMLEY
,
TR-ZA REV....2
93,492/07Amountsforwarded$13,884 69 ~1962
Dec.21 Net proceeds sale 50 shares Johns-Manville
Co.Com.at 43.375 $2,145.50
1965
Carrying value 1,647.43 498 07
IJan.4 10 shares General Motors Corp.Com.,
du Pont distribution 960.63
Received as a 0.5 for 1 stock
distribution on 20 shares E.I.
du Pont de Nemours and Co.Com.
Reduction in carrying value of
du Pont stock 788.32 172 31
28 Proceeds withdrawal 13 units Common Fund I
Discretionary Investments of Pittsburgh I
National Bank at 20.39320 265.11 I
Carrying value 165.30 99 81
Apr.29 Proceeds sale 0.80 share Allegheny Power
System,Inc.Com.at 29.75 23.80
ICarryingvalue8.72 15 08
I
Oct.15 Net proceeds sale 20 shares E.I.du Pont IdeNemoursandCo.Com.at 236.75 l4,703.30 I
Carrying value 1.00 4,702 /3 0 :
j
I
\
I
29 Net proceeds sale 100 shares Pittsburgh iINationalBankCap.at 48.75 4,875.00 {
I
1966
Carrying value 1,791.55 .3,083 45
IFeb.9 Proceeds redemption 12 units Common Fund
Discretionary Investments of Pittsburgh
National Bank at 10.2217 122.66 I
1 1967
Carrying value 79.48 43 18 II
Feb.13 Proceeds redemption 14 units Common Fund I
IDiscretionaryInvestmentsofPittsburgh
National Bank at 9.7046 135.86 !Carrying value 92.72 43 141968
May 9 Proceeds redemption 14 units Common Fund
Discretionary Investments of Pittsburfth
National Bank at 9.5786 13 .10
Carrying value 92.72 41 381969
June 10 Net proceeds sale 100 shares Phillips
Petroleum Co.Cap.at 68.25 6,774.03 ICarryingvalue2,445.54 4,328 49 I
1970
Jan.31 Proceeds redemption 149 units Common Fund
Discretionary Investments of Pittsburgh
National Bank at 8.070117 1,202.45
Carrying value 1,005.20 197 25
Amounts forwarded $27,109 15 $93,492 07
-7-
CHARLES W.BROMLEY
TR.2A REV....2
Amounts forwarded $27,109 15 $93,492 071970
Proceeds redemption 13,404 units CommonJUly31
Fund Discretionary Investments of
Pittsburgh National Bank at
$104,782.147.817229 ICarryingvalue88,932.29 15,849 85
Aug.31 Proceeds sale 0.5249 share Penn Central Co.
Com.3.67
Carrying value 0.00 3 67 42,962 67
Conversion of Assets without Gain or Loss
1953 I
Nov.4 109 shares Rockwell Spring and Axle Co.ICom.2,145.94
Received in exchange for
109 shares Timken Detroit Axle
Co.Com.
Carrying value 2,145.94 $0 00
I
I
13 Proceeds sale 100 rights Lone Star Gas Co.
Cap.13.89 IReductionincarryingvalueI
1ofstock13.89 0100 I
I I
J
13 Proceeds sale 50 rights Phillips Petroleum I
\
!
Co.Cap.12.50 IIReductionincarryingvalueI
01 00 Iofstock12.50
i II13Proceedssale77rightsWestPennPowerI
I ICo.Com.0.73
Reduction in carrying value Iofstock0.73 0 00 I1954I
Dec.9 157-1/2 shares Fidelity Trust Co.Cap.,j$10.00 par value 7,513.50 IReceivedinexchangeforI
63 shares Fidelity Trust Co.
Cap.,$25.00 par value
Carrying value 7,513.50 0 00
1957
May 2 50 shares Union Carbide Corp.
Cap.3,037.50
Received in exchange for
50 shares Union Carbide and
Carbon Corp.Cap.ICarryingvalue3,037.50 0 00 I
Amounts forwarded $0 00 $136,454 74
I -8-
!
CHARLES W.BROMLEY
TR.2A REV.9-112
Amounts forwarded
o 00
o 00
o 00
o 00 ~136,454 74
o 00
$
568.80
10 shares General Motors Corp.Com.,
du Pont distribution 476.88
Received as a 50%stock distribu-
tion on 20 shares E.I.du Pont
de Nemours and Co.Com.
Reduction in carrying value
of du Pont stock 476.88
210-2/3 shares Pittsburgh National Bank
Cap.$7,547.38
Received in exchange for
158 shares Fidelity Trust Co.
Cap.
Carrying value 7,547.38
4,623 units Common Trust Fund Discretionary
Investments of Pittsburgh National
Bank 52,795.76
Received in exchange for
4,623 units Common Trust Fund
No.1 of Pittsburgh
National Bank
Carrying value 52,795.76
217.20 shares General Motors Corp.Com.,
du Pont distribution 568.80
Received as a 36/100 for 1 stock
distribution on 20 shares E.I.
du Pont de Nemours and Co.Com.
Reduction in carrying value
of du Pont stock
1962 /
JUly 16
1964
Jan.
1961
Apr.30
1959
Sept.29
o 00
o 00
Feb.5
1965
Apr.22
1970
July 31
Proceeds sale 0.20 share General Motors
Corp.Com.at 79 15.80
Carrying value 15.80
261.80 shares Allegheny Power System,Inc.
Com.2,855.02
Received in exchange for
77 shares West Penn Power Co ..
Com.
Carrying value 2,855.02
13,404 units Common Fund Discretionary,
Segregation Account,received at 1,494.78
due to segregation of Penn Central
Co.stock as of 7/31/70 from
13,404 units Common Fund Discre-
tionary
Reduction in carrying value 1,494.78 1I --:..0+:..00..:...;t__
Amounts forwarded $0 00 ~136,454 74
-9-
I
-----_.._...._-------------------
.,.,
..
•
CHARLES W.BROMLEY
TR.ZA REV.9-eZ,
Amounts forwarded $0 00 ~136,454 74
1970
Aug.27 21.5249 shares Penn Central Co.
Com.$1,494.78
Received in exchange for
13,404 units Common Fund Dis-
cretionary,Segregation
Account
Carrying value 1,494.78 0 00
Sept.9 Proceeds sale $35,000 General Electric Co.
Short-Term Loan at 100 35,000.00
Carrying value 35,000.00 0 00
Oct.9 Proceeds sale $28,000 General Electric Co.
Short-Term Loan at 100 28,000.00
Carrying value 28,000.00 0 00
Michael Morreale Mtge.#13570 -
Payments in full principal
11/13/53 to 6/16/55 894.80
Carrying value 894.80 0 00
Theodore Dobrowolski et ux Mtge.-
Payment in full principal
11/13/53 76.69
Carrying value 76.69 0 00
Marie D.Nusser Mtge.#13569 -
Payments in full principal
11/13/53 to 2/20/59 1,192.14 I
Carrying value 1,192.14 0 00
Frank C.Rex Mtge.#13575 -
Payments in full principal
11/13/53 to 9/8/64 1,400.00
Carrying value 1,400.00 0 00 0 00
$136,454 74
Miscellaneous
Increase in carrying value of 1 share
Union Carbide Corp.Com.to market value
as of 8/31/70 in order to make an equit-
able distribution 8 87
$136,463 61
-10-
•
."
.'\....
1
,,....
,.
•
CHARLES W.BROMLEY,~
TR.2A REV.9-62
DISBURSEMENTS
Administrative Expenses
Fidelity Trust Company,Executor Estate of
Charles W.Bromley,Deceased
$1/2 share transfer costs -11/13/53 55 32
Reimbursement for notary fees -11/13/53 0 501954
Dec.21 Fidelity Trust Company,Executor Estate of
Charles W.Bromley,Deceased -
Amount transferred to apply on additional
5,699federalestatetax 531959 IMar.12 Register of Wills -I
I
1 1965
1/2 share cost of short certificate 0 50 II
I
Nov.17 Federal stock transfer tax on sale of 100
shares Pittsburgh National Bank Cap.1 96 i1968
July 29 Postage and insurance re mailing stock to
Hickory-Penn Gas Co.for liquidation 1 24
Internal Revenue Service -
1960, 1962,1964 through 1969 income tax
on capital gains -paid 4/13/61 to I
4,920 I4/13/70 82
Postage and insurance re delivery of
securities -9/10/70 3 811970
Oct.12 Russell A.Marino,Clerk of Orphans'
Court Division -~IFilingthisaccount400010,723 68
Loss on Sale and Conversion of Assets
1953Dec.7 Proceeds sale 50 shares Diamond Alkali Co.
Com.at 27.2903 $1,364.51
Carrying value 1,950.00 $585 49
7 Proceeds sale 100 shares Lone Star Gas Co.
Com.at 23.2482 2,324.82
Carrying value 2,467.36 142 54
7 Proceeds sale 107 shares Columbian Carbon I
I
Co.Com.at 42.7469 4,573.92 ICarryingvalue4,694.63 120 71
7 Proceeds sale 50 shares Chrysler Corp.Com.
at 62.1561 3,107.80
Carrying value 3,512.50 404 70
7 Proceeds sale 250 shares Columbia Gas Sys-
tems,Inc.Com.at 12.36714 3,091.79Carryingvalue3,859.38 767 59
Amounts forwarded $2,021 03 ~10,723 68
-II-
i
,------------
,,
>
,
CHARLES W.BROMLEY
TR.2A REV.9-452
Amounts forwarded $2,021 03 ~10,723 68
1953
Dec.7 Proceeds sale 29 shares Kennecott cOPBer
Corp.Com.at 64.2209 $1,62.40
Carrying value 2,548.38 685 98
7 Proceeds sale 25 shares J.P.Stevens and
Co.,Inc.Com.at 25.0618 626.55
Carrying value 1,100.00 473 45
8 Proceeds sale 25 shares Atlantic Refining
Co.3.75 Cum.Pfd.at 92.8730 2,321.83
Carrying value 2,362·50 40 67
8 Proceeds sale440 shares Deere and Co.7%
Pfd.at 31.34 1,572.17
Carrying value 1,593.75 21 58 I
I
8 Proceeds sale 25 shares South Pittsburgh
Water Co.4-1/2%Pfd.at
95.9208 2,398.02
Carrying value 2,481.25 83 23
17 Proceeds sale 40 shares Mountain Fuel I
Supply Co.Com.at 20.0015 800.06 I
Carrying value 810.00 9 941954
Dec.1 Proceeds sale 50 shares Koppers Co.,Inc.
Com.at 39.2301 1,961.51
Carrying value 2,259.38 297 87
I
1 Proceeds sale 135 shares Deere and Co.
Com.:100 at 31.0182 and 35 at30.86129 4,181.97Carryingvalue4,193.44 11 471968
JUly 26 Hickory-Penn Gas Co.Cap.-
Final liquidating distribution of ,
$81.30 per share 526.50
Carrying value 1,417.50 891 00 4,536 22
$15,259 90
-12-
I,
I TR.lIA REV.9-411I
CHARLES W.BROMLEY
SCHEDULE B
INCOME -PERSONALTY
Income since 2/6/70,date of last statement
rendered Elizabeth Bromley Erber,income
beneficiary
RECEIPTS
,Balance per statement dated 2/6/70 ~0 00
Income collected and accrued to 5/9/70,
date of death of Elizabeth Bromley Erber,
~income beneficiary
Dividends
Allegheny Power System,Inc.Com.
261 shares -to 3/31/70 $86 13
General Motors Corp.Com.
327 shares -to 3/10/70 277 95
Pittsburgh National Corp.Com.
120 shares -to 4/10/70 78 00
Union Carbide Corp.Com.
100 shares -3/2/70 50 00
I
Income -Common Funds
Common Fund Discretionary Investments of
Pittsburgh National Bank
13,404 units -4/30/70 to 5/9/70 1.784 24 2.276 32
$2,276 32
Income since 5/9/70,date of death of
Elizabeth Bromley Erber
Dividends
Allegheny Power System,Inc.Com.
261 shares -6/30/70 $86 13
General Motors Corp.Com.
327 shares -6/1/70 to 9/1/70 555 90
Pittsburgh National Corp.Com.
120 shares -7/13/70 78 00
Union Carbide Corp.Com.
100 shares -6/1/70 to 9/1/70 100 00
Amounts forwarded $820 03 $2,276 32
-13-
,
:.
M
,,,..,,,,..
•
CHARLES W.BROMLEY
TR.ZA REV.9-eZ
Amounts forwarded $820 03 $2,276 32
Income -Cornmon Funds
Cornmon Fund Discretionary Investments of
Pittsburgh National Bank
13,404 units -5/9/70 to 7/31/70 1,517 21
Interest -Bonds
General Electric Co.Bhort-Term Loan
$35,000 -8/17/70 to 9/9/70 166 21
28,000 -10/7/70 to 10/9/70 10 86 2,514 31.
$4,790 63
"
DISBURSEMENTS
Disbursements to 5/9/70,date of death of
Elizabeth Bromley Erber,income bene-
ficiary
1970 county personal property tax -
1/1/70 to 5/9/70 $19 53Trustee's compensation 136 58
$156 11
Distribution
I
Elizabeth Bromley Erber -
Net income -5/7/70 1.928 07 $?,0$4 18
Disbursements since 5/9/70,date of death
1970 county personal property tax -5/9/70
to 12/31/70 $37 49
Trustee's compensation 150 86 188 35
$2,272 53
-14-,
!
.
---
$
39 25
498 26
948 76
2,303 26
716 62
1,002 37
39 25
498 26
948 77
2,303 25
716 62
1,002 37
948 77
2,303 25
716 62
1,002 37
39 25
498 26
23.000 00 $
EXHIBIT NO.1
PRINCIPAL -PERSONALTY
To:Robert Terry Bromley -
Stocks delivered 8/26/70 -
87 shares Allegheny Power System,
Inc.Com.$
109 shares General Motors Corp.Com.
40 shares Pittsburgh National Corp.
Com.
33 shares Union Carbide Corp.Com.
Cash in lieu of 1 share Union
Carbide Corp.Com.
7 shares Penn Central Co.Com.
Cash -
8/14/70 5,000.00
8/26/70 ---:1::.:8::....J,l..::0...::.0.::..,0.:..;.0:..:0:.1I __-=2::..:::3~..::..,00:::..;0::...+=0...::.041-_
To:Donald Howe Bromley,Jr.-
Stocks delivered 8/26/70 -
87 shares Allegheny Power System,
Inc.Com.$
109 shares General Motors Corp.Com.
40 shares Pittsburgh National Corp.
.Com.33 shares Union Carbide Corp.Com.
Cash in lieu of 1 share Union
Carbide Corp.Com.
7 shares Penn Central Co.Com.
Cash -
8/14/70 5,000.00
8/26/70 _1;;;;..;8;....o:,-..;;.0...;;..00.:...;.;....;;0-..;;.0I1 __2;:;:.:3:::...!,~0...;;..00~0~0
Payments on Account of Distributive Shares:
To:Charles M.Bromley -
Stocks delivered 8/26/70 -
87 shares Allegheny Power System,
Inc.Com.$
109 shares General Motors Corp.Com.
40 shares Pittsburgh National Corp.
Com.
33 shares Union Carbide Corp.Com.
1 share Union Carbide Corp.Com.
7 shares Penn Central Co.Com.
Cash -
8/4/70 $2,000.00
8/14/70 3,000.00
8/26/70 18,000.00
,
.,.(.,,.'......
•CHARLES w.BROMLEY
.
I TR.2A REV.9-a2
28,508 52
J
28,508 52
,
28.508 52
85,525 56
-15-
,
\
I ..,.....,,..',.'.,.'\..\,...
CHARLES W.BROMLEY
"
I
TR.2A REV.e.e2
INCOME -PERSONALTY.
To:Charles MacDonald Bromley -
Cash -8/26/70 $600 00
To:Robert Terry Bromley -
Cash -8/26/70 600 00
To:Donald Howe Bromley,Jr.-
Cash -8/26/70 600 00 $1,800 00
I
\
;
I
,
II
.,
GCP:rw -16-
•
nf Q!nuunnn
(@rpijaun'
Q!nurt JUran nf Itanijingtnu
Q!nurt Itiuininu
Q!nunt!}
J
In the m!litter of the Audit of Account in
No.1~37 Z 17'70
TO THE AUDITING JUDGE:
N.B.-Counsel shall,by separa:te paper,present a concise statement of each
claim,with supporting caIcuIa ti0 n of any interest claimed.Objections
to an account as filed,shall be concisely stated in a separate paper.
Council suggesting proper distribution shall file a separate conCLse state-
ment in that regard.
~1-t
....=:
0 ~
Q)$.t~+->~
rn ~ril
.S =+.
+->...~l'l::l -0 0 ~<:,)
<:,)0
<lj ::J $.t r;:.
....~~0
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::l ~
<lj :::+.
Q)........
l'l
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......~~
0 ~
z
1,,:1 I",;:''';:")ilL ,....l..t..~wi'
Rue,.,,...,,,-:;:,tL MARINO
::EG 1ST E~0F iN ILL S
\'.AS t r~11'\rr)kl (,0'.r",...11;PAoJ'.,..
.,J
Form for Guardian or Trustee
'rlitinn ~ur Aubit
7'iii'{~h •/fr DIVI~IOr~~T.COUPi,.oF CQMMQfi PIMS~U wqr Wrp~~aUl1 ~nUrI/'nI'.al11~lugInn wouutg
1-<>-"\..
I
Estate of ~~.8Bbf;~kL ~HQ.M.L.[Y..Filed at No ..l.Q3l.of 19~Za
Fiduciary...~.~.II~.~.~.~.§.~~8..!.~.Q.~~~....~.~~~.?...Ir.y.~.~.~~...
For ~.~lZ.8.~.~.TH ~.B.O.t1l.~.Y IB~.ER .
,................................................................................................................................t
Place of record
of appointment......WJ.L..l.:..~.QQK..Y.Ql!J.t1E...z8."...P.8.Gf...9.......
Date of Testator's death:12/10/51
Dateoftmst-Decree:10/8153 at No.174 of 1953
or guardianship :;;:.
If there have been former accounts
filed in this estate,list:
.\
Reason for filing this account......P..~.~Jb...g.f...~JJ:?~.!?g.~b....~r.Q!!!Jg¥...Ir.!?gr:.1....J..t.f.~....t~D.~D.t?9D....r1?..Y...}..tJ.~.?..Q..:........",..:...'.'.,.'."',,...'.
All persons having any interest,vested or contingent (including claimants),in the fund now before the Court,
with the nature of their interests are:
Paul E.Erber,Executor of Estate of Elizabeth Bromley Erber,deceased.
Charles MacDonald Bromley,remainderman
Robert Terry Bromley,remainderman
Donald Howe Bromley,Jr.,remalnderman
All of said patties have received notice as required by the Court Rules except as follows:
No exceptions.
The fund now'before the Court is subject to the following taxes:
None
..
Set forth any legal problems requiring adjudic~tion by the Court or difficulties that must be met in distribution:
None
..
(
Balance for distribution per account,
Additional debits not shown in account:
(Indicate whether income or principal)
Principal $l2.l..;-2B-3..Jl ..
Income $f.Il.§J~..J.Q ..
I z ~/7Z,lr~I
.~
11/27/70 Interest received on redemption of $35,000 General
Electric Co.Short-term Loan -Income
...
Total additional debits
Additional credits not shown in account:
(Indicate whether income or principal)
12/1/70 Pittsburgh National B.ank,Trustee;s compensation -
n Income
12/1/70 Pittsburgh National Bank,Trustee's compensation -
Principal
12/1/70 Louis J.Bloch,Attorney's fee -Principal
318.87
~,,.
'-
$J.HL.B.l ...,,,ii~"9ij"p,
19.13
5,200.00
'2,300.00
Balance for distribution
'tt
Total additional credits $Z.•.5.1..9..,.1.3...
Principal $.J.J..~.I1.?.Q.~..J.J.............................II ~c:,1,;I ,')-)--,
Income $?..~.~J.?...~.~1 ..
Total '$..116 5.21.•.5.5..
,',,i-'.l !
If the balance for distribution is not in cash,list items held'in kind with carrying value designated,and if this is
a distribution account,file elections to take in kind for all items so listed:
.\
,0
Cash on hand
Pri nci pal
Incom.e .'..Advance distribution per Exhipit No.~1 to accountas follows:
$28,178.15
1.,017.84
1',
To Charles MacDonald Broinl ey .'.'
Principal·.
Income ..
,',
To Robert Terry Bromley
P'fi nci pal
I~ncome
To Donald Howe Bromley,Jr.
Principal .
Income '
l w·..~1
'~,'-103.,r '"'I,,-)
Total
28,508.52
600.00
28,508.52
600.00
28,508.52
600;00
$116,521.55
I.",-..M1 ..
I
~'
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY
Orphans'Court Division
Estate of Charles W.Bromley
For
Elizabeth Bromley Erber
)
)
)
)
)
AFFIDAVIT
No.1037 of 1970
Before me,the undersigned authority personally appeared Chas.E.Enlow,
who being duly sworn according to law deposes and says that he is an officer,
to-wit:an Assistant Vice President of Pittsburgh National Bank;
That the above named Testator,Charles W.Bromley,died on December
He was survived by two sons,Kenneth M.Bromley and Donald H.Bromley.
M.Bromley is living.Donald H.Bromley died on May 31,1952.At the
Donalds'death his wife was Elizabeth Bromley,who is named in Article
Paragraph (a),Section (2)of the Will as lIBetty Bromley."
10,1951.
Kenneth
time of
Third,
Donald H.Bromley died before the administration of his father's Estate was
completed.Pursuant to the provisions of said Article Third,Paragraph (a),
Section (2)the Orphans'Court of Washington County entered an Adjudication
and Decree dated October 8,1953 at No.174 of 1953 A.A.and included in the
Schedule of Distribution thereof is the following item:
"Fidelity Trust Company,Testamentary Trustee for
Elizabeth (Betty)Bromley,succeeding life tenant,
~residue under the terms of the Will $93,486.07."
(Pittsburgh National Bank is the successor by consolidation to Fidelity Trust
Company.)The Trust which arose is the subject of the accounting proceeding
now pending before the Court of Common Pleas of Washington County,Orphans'
Court Division,at No.1037 of 1970.
Subsequent to the death of Donald H.Bromley,his widow,Elizabeth Bromley,
married Paul E.Erber and at the time of her death was known as "Elizabeth Bromley
Erber."She died on May 9,1970.
Donald H.Bromley and his wife Elizabeth had three children,all of whom are
living and sui juris.The names and birth dates of the three children are:
Charles MacDonald Bromley
Robert Terry Bromley
Donald Howe Bromley,Jr.
Born
July 9,1927
February 26,1930
June 9,1932
,
Since Donald H.Bromley and Elizabeth Bromley Erber are both now deceased
and,since the three children are allover 30 years of age,the Trust,pursuant
to Article Third,Paragraph (a),Section (2)of the Will,has terminated and the
Trust Assets are distributable in equal shares to the three above mentioned
children.
Chas.E.Enlow <
Sworn to and subscribed
before me this 17th day
of December,1970~Pu~H
.MAE HERCEG '-
Notary Public.Washington,WashIngton CcL
~y Commission Expires JlIIfe 28,1971~
y,
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~IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA,
ORPHANS'COURT DIVISION
i!..it
Iil"n RECEIPT"!j
Ii The undersigned,being beneficially interested in the above
:\estate,hereby acknowledges to have received from PITTSBURGH NATIONAL BANK,
I Trustee under the Will of Charles W.Bromley,an advance distribution consist-
Ii i ng of the fo 11 owi ng:,i.~i::SECURITI ES :
:t
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IN RE ESTATE OF )··CHAKLES W.BROML£Y ,j No.103'7'of i 970··-DECEASED.)
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INCOME CASH
$948.77
2,303.26
716.62
1,002.37
39.25
498.26
23,000.00
600.00
Stocks
Allegheny Power System,Inc.,Common
General Motors Corporation,Common
Pittsburgh National Corporation,Common
Union Carbide Corporation,Common
in lieu of 1 share Union Carbide Corp.,Conmon
Penn Central Co.,Common
87
109
40
33
Cash
7
Shares
Iin::PRINCIPAL CASH
"-11II
I,
Total $29,108.52
-,
\
The undersigned hereby acquits and discharges PITTSBURGH
l NATIONAL BANK from any liability on account of said distribution and
authorizes and requests the Orphans'Court Division to charge the same against
the share due the undersigned in the distribution of said trust.
seal this
WITNESS:
IN WITNESS WHE~OF the undersigned has hereunto set his hand and
10 day of ,(j/~,1970.
#745-0 Please date,sign and return this copy to PNB
to •
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
IN RE ESTATE OF
_I-CHJlRLES .K•.J3JWMLE Y_,
DECEASED.
).
).No.1037 of 1970 _.-.
)
RE CE I P T
The undersigned,being beneficially interested in the above
estate,hereby acknowledges to have received from PITTSBURGH NATIONAL BANK,
Trustee under the Will of Charles W.Bromley,an advance distribution con-
sisting of the following:
SECURITIES:
Shares
87
109
40
34
7
PRINCIPAL CASH
INCOME CASH
Stocks
Allegheny Power Sys tern,Inc.,Common
General Motors Corporation,Common
Pittsburgh Na tiona1 'Corporati on,Common
Union Carbide Corporation,Common
Penn Central Co.,Common
Total
$948.77
2,303.25
716.62
1,041.62
498.26
23,000.00
600.00
$29,108.52
The undersigned hereby acquits and discharges PITTSBURGH
NATIONAL BANK from any liability on account of said distribution and
amthoritzes and requests the Orphans'Court Division to charge the same
against the share due the undersigned in the distribution of said trust.
IN WITNESS WHEREOF ~~e undersigned has hereunto set his hand
and seal thiS'-£-day of ,L1J.ftb'n ,.itA 1970.
~1Jk~~A)
(Charles MacDonald Bromley)
WITNESS:
P1e?se date,sign and return this copy to PNB
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA.
ORPHANS'COURT DIVISION
INRE ESTATE OF
CHARLES W.BROMLEY,
DECEASED
)
)No.1037 of 1970
)
RECEIPT
The undersigned,being beneficially interested in the above
estate,-hereby acknowledges to have rec~fved from PITTSBURGH NATIONAL BANK,
Trustee under the Will of Charles W.Bromley,an advance distribution consist-
ing of the following:
SECURITIES:
$948.76
2,303.26
716.62
1,002.37
39.25
498.26
23,000.00
600.00
$29,108.52Total
Shares Stocks
87 Allegheny Power System,Inc.,Common
109 General Motors Corporation,Common
40 Pittsburgh National Corporation,Common
33 Union Carbide Corporation,Common
Cash in lieu of 1 share Union Carbide Corp.,Common
7 Penn Central Co.,Common
PRINCIPAL CASH
INCOME CASH
The undersigned hereby acquits and discharges PITTSBURGH
NATIONAL BANK from any liability on account of said distribution and
authorizes and requests the Orphans I Court Division to charge the same against
the share due the undersigned in the distribution of said trust.
IN WITNESS WHEREOF the undersigned has hereunto set his hand and
seal this .rtL day of &~,1970.
WITNESS:
.............".-r:•1./I ,~.
IN THE COURT OF COMMON PLEAs OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS·COURT DIVISION
IN RE ESTATE OF
CHARLES W.BROMLEY,
DECEASED .
)
)No.1037 of 1970.
)
NOTICE OF FILING Of ACCOUNT AND AUDIT THEREOF
TO:Paul E.Erber,,Executor of Estate of Elizabeth Bromley Erber,
3500 Banning Road,Cincinnati,Ohio 45238
Mr.Charles MacDonald Bromley,840 Emerald Lane,Naperville,Illinois
Mr.Robert Terry Bromley,9136 Farley Lane,Overland Park,Kansas 66212
Mr.Donald Howe Bromley,Jr.,1120 Harmony Lane,Jeffersonville,
Indiana 47130
Please take notice that Pittsburgh National Bank,Trustee
of the trust under the will of Charles W.Bromley for Elizabeth Bromley Erber,
has 'fil ed with the Court of Common Pl eas,Orphans I Court Di vi si on,of
Washington County,Pennsylvania,its first and final account.
Please take further notice that the account will come up
for audit before said Court at Washington,Pennsylvania,some time during the
week of December 14,1970,at which time a petition for distribution will be
filed.
Enclosed for your,information is a copy of,the said first
and final account.
PITTSBURGH NATIONAL BANK,Trustee
By l--R.,~~:I JIifl ~
tMartin C.Hoff9an)
Vice Presidentl
November 3,1970
CC:LouisJ.Bloch,Esq.
Frederick W.Mebs,Esq.
,.,date and returm this copy to
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
IN RE ESTATE OF
~..
CHARLES W.BROMLEY,DECEASED,FOR l
t
ELIZABETH BROMLEY ERBER,NOW DECEASED )
WAIVER
NO.
/'
TO:PITTSBURGH NATIONAL BANK,Trustee under Will of Charles W.
Bromley,Deceased,for Elizabeth Bromley Erber,now Deceased -
I,PAUL E.ERBER,Executor of the Estate of Elizabeth
Bromley Erber,Deceased,income beneficiary under the above trust,
this
Dated at
J3 day of
].)'00 ~f2I ~Ohio,
tJ<fk ,1970.
.......t.r ,..,f ..
.'
Set forth accountants suggestion as to manner and form of distribution to be made,awards to be stated in pro-
portions unless specific amounts or items are designated by instrument under which estate is being distributed:
To Paul E.Erber,-Executor Estate of Elizabeth Bromley Erber -
Income Cash;,$192.14
$948.77
2,303.25
716.62
1,041~62
498.26
23,000.0'0
600~00
87 Allegheny Power System,Inc.,Common
109 General Motors Corporation,Common
40 Pi ttsburgh National Corporation,Common
34 Union Carbide Corporation,Common'
7 Penn Centra'l Co.,Common
Principal Cash
Income Cash·
To Charles MacDonald Bromley,1/3 balance including advance
distribution of following items:
To Rober.t Terry Bromley,1/3 balance including
advance distribution of following items:
;J
87 Allegheny Power System,Inc.,Common
109 General Motors Corporation~Common
40 li ttsburgh National Corporati on,-Common
33 ,Union Carbid,e Corporation;Common
Principal Cash in lieu of 1 share Union
Carbide Corporation,Common
-7 iP.enn Centra 1 Co'.,,Common
Principal Cash
Income Cash
948.76
2,303.26
716.62
1,002.37
39.25
498.26
23,000.00
600.00
To Donald Howe Bromley,Jr.,1/3 balance including
advance distribution of following items:
87 Allegheny Power System,Inc.,Common
109 General Motors Corpo~tion,Common
40 Pittsburgh National Corporation,Common
33 Union Carbide'Corporation,Common
Principal Cash in lieu of 1 share Union
Carbide Corporation,Common
7 Penn Central Co.,Common
Principal Cash
Income Cash
948.77
2,303.25
716;62
1 ,002.37
39.25
498.26
23,000.00
600.00
t
COUNTY OF ~~~ALLEGHENY
I
COMMONWEALTH OF PENNSYLVANIA,~SS
The above named Fiduciary or representative thereof,
being duly &wo¥:f:l doth depose and say that the
facts set forth in the foregoing petition are true to the
best of...b.i.s.knowledge and belief.
~to and subscribed before me
J .~
This r.:.c.:'::day of....:<?:t;;-..~~~~191£L..
Signamre Of.Officer _.3~e.k...3-~
Title of Offlcer 7 'df:...
Office expires GR-AGE..R,..WI-b~.;..Not-aI'f..Pttbli~.
Pittsburgh,Al:egheny Co.,Pa.
My Commission Expires Aug.24,1974
And your petitioner will ever pray,etc.
...P.J.II~~Y.g§~N~IJ.QN~.~~.~.~.~.L.I.:..~.?.!~.~..
...~:t..c~l!..e:i _?_ _
Vice President
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'rtitinu ~ur Aullit
IN THE
nDPI-lANS'COURTDrVI~loNOF THE COURT OF COMMON PLEAS
OF WASHINGTON·COUNTY
FORM USED FOR GUARDIAN-INCOMPETENTS
-OR TRUSTEES
No .lD.31.of lOOK .l970
ESTATE OF CHARLES W.•.....BROMLEY .
FOR..ELlZAB.EIH.:.B.ROMLEY.ERBER..
~~9l'~_~~life tenant
Counsel for the accountant shall submit herewith the
following,if pertinent:
1.Will or trust instrument-attested.
2.Inventory.
3.Signed elections of items to be taken in kind-
if distribution account.
4.Stipulation or certificate by minor approving
account.0"
S.Praecipe for those represented.
6.Brief-for any question of law raised.
LOUIS J.BLOCH,ESQUIRE
......?9..Q.?Gr..~.f.l.~J?.}.~9...~?p..9..~..~?~.?..~~..?..?~..~..
Counsel for accountant.
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0.11If"1 ..-In ;;lJ ::')I;):"I\J\0.0'•.........__~-...1 4"_I J;J ~
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DI 2 .,f'~•'Y"J~piuJ~:i .,.j.Jl ..'!..f
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In t4~<trnurt nf <trnmmuu Jt1~U!l nf lIushingmu <trnuuty f
'~nusylttuniuf (@rphuus f <trnurt i3ittisinn
ESTATE OF N 1037 of 1970O.__--=~_...l..___:::.=__:=..<....l....::.._
Ch8.rles W.Bromley,deceased
donor for Elizabeth Bromley
now Erber,now deceased CQT
In the matterofthe First and !t'inal
A f PittsbUrgh National Bankccount0_
(formerly Fidelity Trust Co.,Trustee
J
$123,721.
$124,040.68
$116,521 .55
318.87
7519.13
SCHEDULE OF DISTRIBUTION
Balancl::-e _
Balance per account -~--I
Additional debit asked at audit ~
Additional credit asked at audit
ADJUDICATION AND DECREE
And now December /7 ,19 70 ,this matter came on for hearing,
audit and distribution at this session and testimony t~ken;and thereupon,upon due consideration
thereofl tf5 bp2Qnc:':for distributian in the hands of the Accountant is determined to be
$tL :1..L2 and the account is accordingly confirmed;and it is ordered,
adjudged and decreed that the said balance be paid out by the Accountant in accordance with the
schedule of distribution hereto attached and made a part hereof,unless exceptions hereto be filed
sec.reg.or an appeal be taken herefrom sec.leg.,
Deduct Clerk's Costs &Receipts _
At1'orney TL.&I!oUJJ~Jiu:s:l_..l,T.&..i•......,J;B~J..ou;COllhL__
Paul E.Erber,Executor of the estate of Eliza-
beth Bromley Erber,being the same person as
Betty Bromley as named in the will,balance
accrued income,
Charles MacDonald Bromley,grandson,1/3 remain-
der as child of Donald H.Bromley,the following
assets,held in kind and dis tributed.as such at
the value as shown,credit to be taken by the
accountants for funds advanced pri or to distri..
bution by the Court,per receipt filed.:
192.14
$116,242.91
948.77
2303.25
716.62
1041.62
h.98.26
815.24
32161.88~8147 .64
com stock of Allegheny Power:',
System,Inc.$
com stock of General Motors
Corp.
com stock of Pittsburgh Nat'l
Corp.
com stock Union Carbide Corp.
com stock Penn Central Co.
Income cash
Principal cash
87 shares
109 "-4-0 tt
34-It
7 "-
-
Robert Terry Bromley,grandson,1/3 ~emainder
as child of Donald H.Bromley,the follG>wing
assets,held in kind an~distributed as such
at the values as shown,credit to be taken by
the accountants for funds advanced prior to
distribution by the Court,per receipt filed:
t
N
,"
1
..,
0 .~
~
...:;-
§t'
Z
t:Y
B -+p
a::r-
~.
c:CD
§,CD a 3
S-o 0
........~.
....J_k a.
CD
""0
§.
.....
-+:r-CD
~.
~.
~~~~
-,
...
•r
\.
r
.-
2303.26
719.62
1002.37
~~~:~~
32403.14687~7.64
87 shares
109 It
,-40 It
-
33 "
7 "
com stock of Allegheny Power
System,Inc.$948.76
com stock of General Motors
Corp.
Com stock of Pittsburgh Nat'l
Corp.
Com stock of Union Carbide
Corp.
com stock Penn Central Co.
Income cash
Principal ca.sh
Donald Howe Bromley,Jr.,grandson,1/3 remain-
der as child of Don~ld H.Bromley,the follow-
ing assets,held.in kind and distributed s.s
such as the value as shown,credit to be taken
by the accountants for funds advanced pri or to
distribution by the Court,per receipt filed:
$948.77
2303.25
716.62
1002.37
4.98.26
875.2332u.03.13
38747.63
-
87 shares
109 II
,
40 tt
-33 tt
7 n..
-
"
com stock AIle gheny Power
System,Inc.
com stock Gene ral Motors
Corp..
com stock Pittsburgh Nat'l
Corp.-
com stock Union Carbide Corp.
com stock Penn CentraL Co.
Income cash
Principal cash
No balance
..--
r,
<"':!..J
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNA.
ORPHANS'COURT DIVISION
IN RE:
ESTATE OF
CHARLES W.BROMLEY,
~Deceased.z~...>-OlZzIf
)
)
)No.1037 of 1970
)
)
)
)
HEARING ON AUDIT
THE HONORABLE P.VINCENT MARINO,
Judge of the said Court.
LOUIS J.BLOCK,ESQ.,of Pittsburgh,Pa.,
representing the Accountant.
_.Wednesday,December 16,1970,at 10:00 o'cloc
-A.M.,EST.
~BEFORE:l-I!)z
iUIoil:;:
ti APPEARANCES:
ii:I-UIQ...oil:2Q
=l TIME:
~til
uiII:
r!~THE COURT:The Court will resume the call of the audit listII.IIIII:
~for the Fourth Quarter of 1970.We will today cons ider the account
:loo~listed for audit on Wednesday,December 16,1970,at 10:00 o'clocu-
iL~A.M.The first audit-::is Number 1037 of 1970,the estate of Charles\,
)
W.Bromley.The trust for Elizabeth Bromley Erber,now decease
The attorney is Louis J.Block.You may present your papers . T e
Trustee in this matter is the Pittsburgh National Bank and the
a ttorney is Louis J.Block.
MR.BLOCK:I have there the Praecipe for Appearance which I
2
in .that estate?Do I giveyou the facts?
THE COURT:Briefly,yes.
MR.BLOCK:Briefly,the testator,Charles W.Bromley,die<
in December of 1951.Under his Will he left a life estate to his wifp ,
and upon her death,the remainder to his three sons.Mrs.Bromle[y,
his wife,later remarried and became Elizabeth Bromley Erber.
:in this trust es tate?
adjjwdication by the Court?
and a .J:?etition for Distribution to the three sons of the decedent.
.She died in May of this year and we now frave filed a final account
i.1
None.
(NO RESPONSE)
Very well.Is there anyone else in Court interest d
Mr.Block,do there appear to be any questions f(rCOURT:
.
THE COURT:
~zoct>.J)0 •
1IlZZIIIDo
i THEg
C)zXUIoct~
1-•MR.BLOCK:
uitI-UI
Q
.Joct§
Q
:J.,
:I:~III
J.
:THE COURT:IIIl-ll:o~Court.
lI:
l-ll::JoU
.JoctUii:ILo
The audit of this account is marked closed by the
( A UDIT CLOSED)
"
·,•
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No l..037.of 19.7.0 ..
Now Deceased
ORPHANS'COURT OF WASHINGTON COUNTY,PENNSYLVANIA
(
)
I
In re Estate of
Charles W.Bromley,deceased
donor for Elizabeth Bromley
.n.ow Erber....
,.
RECEIPTPaul E.Erber,Executor of the
KNOW ALL MEN BY THESE PRESENTS That I/E:.S1;C1 tE!..()rE:.li~.a[).e~t,l ..I3.r.()~~~;y ..:E:fber
do hereby acknowledge to have received from PITTSBURGH NATIONAL BANKT.ru.s.te.e...unA~r
Will of the Estate of ..qt,l~:rl.~.s.1tl.~..:s.I"~.rn~.~y.,Deceased,
the sum of .Ope ..l:ll,lpcire.ci ..N.:illE!:tY~'l'Wo...ClPcl..J~/~.o.().~.:-:.~.:-:-:-:.~.:,:.~.-:.~:-:.:,:.-:..-:.~.-:.:-:--dollars,in
full payment of the amount awarded me under the decree of the Orphans'Court of Wash-
ington County entered peq~rnl>~r..)7 ,19]()....,at the above number and year;and I do
hereby authorite and empower the Register of Wills in and for said county to enter and file
this receipt..,
_fJ'witness whereof,I have hereun'.set my hand and seal at .~.""",..,
O~,this 1r;f day of A.D.19 ..7./.
I i?c e.~.(-..c)
WrrESS:."piili i"'E:'"E'rher'~".Exe'c'u for"'or'"the··..····."+'7',1,M",",,',12c.i Estate of Elizabeth Bromley Erber
17-934 REV.3-63
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No JO.37.of 19 7.0 .
ORPHANS'COURT OF WASHINGTON COUNTY,PENNSYLVANIA
(
\I
In re Estate of
Charles W.Bromley,Deeld.Donor
",f..e>:r,,E;lj,z~pe.th.I3I'QIr1J,eY,...n()~:E:I"b.~r
Deceased
RECEIPT
KNOW ALL MEN BY THESE PRESENTS That I,Charlesf\1ac:D()t1Ci)<:l..l3.r.()Ill~~.Y .....,
d h b 'kId t h . d f P 'N B Trustee underoereyacnowege0avereceiveromITTSBURGHATIONALANK..
W;i,.ll...,.of the Estate ofGp.a;r:'l~.s ..W.•.:a.romley ,Deceased,
the sum of N,in~rp()~I?~mq.s.;i,.~a.~n.Q;r:'eq'r.n.:irty~~j,gnt~n.q...o4/1O'O dollars,in
~~--~
full payment of the amount awarded me under the decree of the Orphans'Court of Wash-
ington County entered .P.~.Q~ml;l~pl7,19.70....,at the above nUlllber and year;and I do
hereby authorize and elllpower the Register of Wills in an.d for said county to enter and file
this receipt.
In witness whereof,I have hereunto set my hand and seal at ..
,this '....,.....,..,..
WITNESS:
SEAL)
17-934 REV.3·63
~~
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No..).9~.7 of 19 79 .
ORPHANS'COURT OF WASHINGTON COUNTY,PENNSYLVANIA
(
)
In re Estate of
Charles W Bromley,Dec'd.Donor
f Q.:r...:B:;L:i:Z;~bErtl1 ..:s.:r'.o.ml~Y.,..P.C:>W..~:rl:>e r
Deceased
-...
RECEIPT
KNOW ALL MEN BY THESE PRESENTS That I,:RqP.~:rt'I'.~:r.:r.Y..13:r.C>m~~Y ,
do hereby acknowledge to have received from PITTSBURGH NATIONAL BANK ..'l'r~.I;rt:;.~~...I..m.Q.er
W11L .....of the Estate of ..C:1'lar,lE?~W~l?~()ITl~~.Y ,Deceased,
the sum ofN:Lne.T.hOl...P?q.P.<t .SJ~..fll,lnQ.!'~.d..'I'.h;iptY.:-:~JgAt ..q.p.<:.t.o.4/.1.0o...dollars,in
full payment of the amount awarded me under the decree of the Orphans'Court of Wash-
ington County enteredD~.c.E!ITl1J~~...17 ,19 ..7.9 ....,at the above number and year;and I do
hereby authorize and empower the Register of Wills in and for said county to enter and file
this receipt.
In witness whereof,I have hereunto set my hand and seal at .()~?k11.d.'P~:J"""'"
~14V.,this Y.!~day of ..I.f)~A.D.19.7<?.
\ l ..~.PII"!Ill~·1./.'o&-:b{~f~~~(SEAL)~Q.~~
17.934 REV.3-63
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No...1.03.7 of 19 7.0 .
ORPHANS'COURT OF WASHINGTON COUNTY,PENNSYLVANIA
?
)
In re Estate of
Charles W.Bromley,Dec'd.Donor
for.:E.:li2:al:>~t):l..:Sro.rn.le,y,...pqW...l!:pper.
Deceased
,
&.
RECEIPT
KNOW ALL MEN BY nIESE PRESENTS That I,P.orlGl..l<i )I().w.~.13r()rn.1.e.y,~Jf~,
do hereby acknowledge to have received from PITTSBURGH NATIONAL BANK'I'~Il.f)~.e.e.l1I'J.c1~r
Will of the Estate of C.l1Cl~.lE!f)W~..~.r.()lll:le..y ,Deceased,
the sum of Nine.Tho.u.sand..six.Hundr.ed.Th.lr.:t.y.":".E;i,.gnt Gl.P<i 03/l.o.0..dollars,in_
full payment of the amount awarded me under the decree of the Orphans'Court of Wash-
ington County enteredD.e.Ge.II1pe~..J7 ,19.70...,at the above number and year;and I do
hereby authorize and empower the Register of Wills in and for said county to enter and file
this receipt.
In witness whereof,I have hereunto set my ~and and seal at ...lI;,F..f:.E.R.5.()/\/.u.t.lI~........
WITNESS:
-lAlr/r..tI.AI1:1.:..,this.....I.f.........JdayO£"'~7!?,!';j......A.D.19...11...
~~~~/(SEM)
'7-934 REV.3-63
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STATE OF PENNSYLVANIA,
ALLEGH~NY··COUNTY,
.....,..'.........,-
RICHARD S.A..-qQNSON,ASSISTA.W VICE PRESIDENT OF PITTSBURGH NATIONAL Bl\NK,
The within named Accountant being duly sworn according to law,depose and say that the above account
qs stated is true and correct as...Jf~verily believe.
j
Sworn and subscribed before me this sd.ltL .
day of ------~-.--------:----t 19__!£_---------------·-1f~1d;'((::]-----------
PITTSBURGH,ALLEGHENY COUNT Y
MY COMMISSION EXPIRES AUG.22,1983
Member,Pennsylvania Association of Notaries
Washington County,ss:
PITTSBURGH NATIONAL BANK.
BY:_4./C~'4_/)_.............7.~;;>4..: .
ASSISTANT VICE PRESIDENT
I do certify that I have given legal notice to all persons
concerned of the filing of tthe within account in the manner
prescribed by Statute and Rule of Court,as evidence by proofs
thereof filed to No 6.<:J..~..~.Q..•::•...'Z.r.7...
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Witness my hand and official seal this.../.f...d...
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The Court is respectfully requested to determine
proper distribution in this estate.
_LC2lJ~Lo-~'
~Counsel for Accountant
f TR-2-B REV.2-80
..
NO.174 of 1953
FIRST &FINAL ACCOUNT OF
PITTSBURGH NATIONAL BANK
ESTATE OF CHARLES W.BROMLEY,DECEASED
TRUSTEE UNDER WILL FOR FLORA M.BROMLEY,NOW DECEASED
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
746-8 JUNE 26,1980
SUMMAR Y-------
SCHEDULE A
PRINCIPAL -PERSONALTY
3
eceipts Pages 3~12 154,859,33
isbursements Pages 13~15 _.25,683 69
Balance 129,175 4 \~
SCHEDULEB
INCOME -PERSONALTY
eceipts Pages 16-21 206,275 37
isbursements Pages 21-22 204,656 68
.Balance 1,618 9
NET BALANCE 1~0,794 3
TR-2-A RIIV.a-eo
·CHARLES W.BROMLEY
THE BALANCE CONSISTS OF THE FOLLOWING:
PRINCIPAL -PERSONALTY
Stocks
General Motors Corporation
200 shares,Common 4,337 48
Pittsburgh National Corporation
224 shares,Common 1,995 27
Union Carbide Corporation
524 shares,Common 3,037 50 9,370 25
Cash Equivalents -
Short Term Investment Fund Personal of
Pittsburgh National Bank
1,117 units 111,700 00
121,070 25
Cash advanced per Exhibit No.1,Page 23 7,500 00
Cash on hand 605 39 8,105 39
129,175 64
INCOME -PERSONALTY
Cash 1,618'69
130,794 33
.-
2
------
~--------------------------------------
TR-Z-A RBV.z-ao
-CHARLES W.BROMLEY
SCHEDULE A
PRINCIPAL -PERSONALTY
RECEIPTS
Fidelity Trust Company,Executor of the
Estate of Charles w.Broml~~~.d~eeased~.
The following assets awarded per decree
dated 10/8/53 at No.174 of 1953,
Orphans'Court of Washington County,PA
.._----~
Stocks
90 shares Aluminum Company of America,
Common
25 shares Atlantic Refining Company,
3.75%Cumulative Preferred
50 shares Bethlehem Steel Corporation,
Common
50 shares Chrysler Corporation,Common
250 shares Columbia Gas System,Common
(formerly Columbia Gas and Electric
Corporation)
108 shares Columbian Carbon Company,
Common
25 shares Dayton Power &Light Company,
Common
135 shares Deere &Company,Common
50 shares Deere &Company,7%Preferred
55 shares Detroit Edison Company,
Common
50 shares Diamond Alkali Company,
Common
20 shares E.l.Du Pont de Nemours-&
Company,Incorporated,Common
100 shares Equitable Gas Company,Common
62 shares Fidelity Trust Company,
Common
3
3,633 75
2,362 50
2,546 87
3,512 50
3,859 37
4,742 12
845 01
4,193 44
1,593 75
1,220 31
1,950 00
1,835 00
2,081 25
7,362 50
TR-Z-A RBV.Z-80
-CHARLES W.BROMLEY
150 shares General Motors Corporation,
Common
405 shares Hickory-Penn Gas Company,
Common
29 shares Kennecott Copper Corporation,
Common
50 shares Koppers Company,Incorporated,
Common
25 shares Johns-Manville Corporation,
Common
100 shares Lone Star Gas Company,Common
40 shares Mountain Fuel Supply Company,
Common
50 shares Phillips Petroleum Company,
Common
25 shares South Pittsburgh Water
Company 4-1/2%Preferred
25 shares J.P.Stevens &Company,
Incorporated,Common
109 shares Timken Detroit Axle Company,
Common
50 shares Union Carbide &Carbon
Corporation,Common
78 West Penn Power Company,Common
Mortgages
Theodore Dobrowolski,et ux
Michael Morreale,et ux
Marie D.Nusser
Frank C.Rex,et ux
Cash
4
7,734 37
1,417 50
2,548 37
2,259 37
1,659 37
2,467 35
810 00
2,465 62
2,481 25
1,100 00
2,145 94
3,037 50
2,902 62
76 68
894 77
1,192 15
1,400 00
78,331 23
15,154 84 93,486 07
..CHARLE S W.BROM:LEY
Assets Purchased
Common Trust Fund No.1 Investments of
Pittsburgh National Bank,formerly
Fidelity Trust Company,as follows':
12/9/53 1,392 units 15,465.12
1/20/54 3,026 units 34,314.84
7/31/54 32 units 407.04
1/19/55 55 units 751.30
3/9/55 16 units 223.52
6/8/55 20 units-295.00
10/19/55 10 units 147.60
3/7/56 8 units 126.96
7/31/56 6 units 99.54
10/17/56 5 units 79.35
1/16/57 6 units 92.76
4/17/57 7 units 108.15
9/11/57 10 units 145.80
1/15/58 7 units 99.75
7/31/58 9 units 140.67
12/3/58 8 units 131.92
4/15/59 5 units 87.85
12/9/59 6 units 102.60
4/19/61 7 units 123.45
Common Fund Discretionary Investments
of Pittsburgh National Bank as follows:.
7/26/62 552 units 8,868.21
1/25/63 797 units 13,999.46
4/30/63 24 units 436.96
10/28/64 20 units 403.37
1/31/66 459 units 4,691.76
4/30/66 356 units 3,494.32
7/31/69 744 units 6,597.51
1/31/77 546 units 4,991.53
1/31/78 722 units 5,994.77
Short Term Investment Fund Personal of
Pittsburgh National Bank,as follows:
5/8/80 1,267 units 126,700.00
1978
Jan.23 Deposit to Savings Account at Eureka
Federal Savings &Loan Assn.1,700.00
5
TR-Z-A RIlV.a-eo
--CHARLES W.BROMLEY
Stock Splits
1955
June 21 90 shares Aluminum Company of"America,
Common received as a 2 for 1 stock
split on 90 shares F 1 00
Nov.18 200 shares General Motors Corporation,
Common received as a 3 for 1 stock
split on 100 shares 1 001956
Apr.2 25 shares Johns-Manville Corporation,
Common received as a 2 for 1 stock
split on 25 shares 1 00
July 18 50 shares Phillips Petroleum Company,
Common received as a 2 for 1 stock
split on 50 shares 1 001957
Feb.22 150 shares Bethlehem Steel Corporation,
Common received as a 4 for 1 stock
split on 50 shares 1 001960
Aug.10 206 shares Pittsburgh National Bank,
Common received as a 2 for 1 stock
split on 206 shares 1 001965
June 16 50 shares Union Carbide Corporation,
Common received as a 2 for 1 stock
split on 50 shares 0 001971
June 14 112 shares Pittsburgh National Corporation,
Common received as a 2 for 1 stock
split on 112 shares 0 00 6 00
Common Fund Division
1965
Feb.17'6,016 units Common Fund Discretionary
Investments of Pittsburgh National
Bank received to effect a 2 for 1
division on 6,016 units 0 00
6
TIt-I-A IIEV.1-'0
.-CHARLES W.BROMLEY
Gain on Sale and Conversion of Assets
Proceeds redemption units of Common Fund
Discretionary Investments of Pittsburgh
National Bank,as follows:
1/28/65 12 @20.3932
Carrying Value
,
1/31/70 149 @8.070117
Carrying Value
10/31/75 39 @7.835922
Carrying Value
10/31/76 42 @9.016917
Carrying Value
244.72
152.59
1,202.45
1,000.74
305.60
257.59
378.71
277.40
92 13
201 71
48 01
101 31
1953
Dec.
4/30/80 14,629 @8.62
Carrying Value
4 Proceeds sale 100 shares Equitable
Gas Company,Common @23.311
Carrying Value
126,101.98
99,233.77
2,331.10
2,081.25
26,868 21
249 85
1955
Feb.
7 Proceeds Sale 50 shares General
Motors Corporation,Common
@59.9138
Carrying Value
7 Proceeds sale 55 shares Detroit
Edison Company,Common
@29.2355
Carrying Value
7 Proceeds sale 109 shares Rockwell
Spring and Axle Company,Common
@19.93225
Carrying Value
7 Proceeds sale 25 shares Dayton
Power &Light Company,Common
@37.6382
Carrying Value
14 Proceeds sale 100 rights General
Motors Corporation @l.0467548
Reduction in Carrying Value
of stock
7
2,995.69
2,578.12
1,607.95
1,220.31)
2,172.61
2,145.94
940.95
845.01
104.67
55.98
417 57
387 64
26 67
95 94
48 69
TR-I-A RBV.1-'0
CHARLES W.BROMLEY
--------------------------------------.,
I
1955
May
1956
Oct.
1957
Feb.
Apr.
1959
Oct.
1962
June
Dec.
4 Proceeds sale 50 rights Bethlehem
Steel Corporation @2.4375
Reduction in Carrying Value
of stock
10 Proceeds sale 50 rights Johns-
Manville Corporation @0.4694
Reduction in Carrying Value
of stock
13 Proceeds sale 100 rights Phillips
Petroleum Company @0.34375
Reduction in Carrying Value
of stock
11 Proceeds sale 78 rights
West Penn Power Company
@0.11643
Reduction in Carrying Value
of stock
21 Proceeds sale 2/3 share
Pittsburgh National Bank,Common
@63.50
Carrying Value
22 Net proceeds sale 180 shares
Aluminum Company of America,
Common as follows:
150 @49.00
30 @48.75
Carrying Value
21 Net proceeds sale 50 shares
Johns-Manville Corporation,
Common @43.375
Carrying Value
21 Net proceeds sale 200 shares
Bethlehem Steel Corporation,
Common @28.75
Carrying Value
21 Net Proceeds sale 200 shares
Pittsburgh National Bank,
Common @40.25
Carrying Value
8
121.87
49.11
23.47
12.95
34.38
21.09
9.08
6.95
42.33
23.75
7,273.33
1,447.20
8,720.53
3,634.75
2,145.50
1,647.42
5,672.50
2,498.76
8,046.78
3,562.99
72 76
10 52
13 29
2 13
18 58
5,085 78
498 08
3,173 74
4,483 79
9
T..-a-A REV.a-Io
CHARLES W.BROMLEY
Sale and Conversion of Assets
Without Gain or Loss
1953
Nov.
Michael Morreale,et ux mortgage
payment in full principal
11/13/53 to ,6/16/55
Carrying Value
Marie D.Nusser mortgage
payment in full principal
11/13/53 to 2/20/59
Carrying Value
Frank C.Rex,et uxmortgage
payment in full principal
11/13/53 to 9/8/64
Carrying Value
4 109 shares Rockwell Spring and
Axle Company,Common
Received in exchange for
109 shares Timken Detroit Axle
Company,Common
Carrying Value
13 ~heodore Dobrowolski,et ux
mortgage
Payment in full principal
Carrying Value
894.77
984.77
1,192.15
1,192.15
1,400.00
1,400.00
2,145.94
2,145.94
76.68
76.68
o 00
o 00
o 00
o 00
o 00
Dec.
1957
May
1959
Sept.
2 155 shares Fidelity Trust Company,
Common $10.00 par 7,362.50
Received in exchange for
62 shares Fidelity Trust Company,
Common $25.00 par
Carrying Value 7,362.50
2 50 shares Union Carbide Corporation,
Common .l 3,037.50
Received in exchange for
50 shares Union Carbide &
Carbon Corporation,/Common
Carrying Value 3,037.50
29 ~06-2/3 shares Pittsburgh National
Bank,Common ,7,362.50
Received in exchange for
155 shares Fidelity Trust
Company,Common
Carrying Value 7,362.50
10
o 00
o 00
o 00
TR-2-A RIIV.2-80
CHARLES W.BROMLEY
16 10 shares General Motors Corporation,
Common Du Pont Distribution 476.88
Received as a 50%stock
distribution on
20 shares E.I.Du Pont
de Nemours &Company
Incorporated,Common
Reduction in Carrying
Value of Du Pont Stock 476.88
1961
Apr.
1962
July
1964
Jan.
Feb.
1965
Apr.
30 4,635 units Common Fund Dis-
cretionary Investments of
Pittsburgh National Bank
Received in exchange for
4,635 units Common Trust
Fund No.1 Investments
of Fidelity Trust
Company
Carrying Value
6 7.20 shares General Motors Corp-
oration,Common Du Pont
distribution
Received as a 3~/100 for
1 stock distribution on
20 shares E.I.Du Pont
de Nemours &Company.
Incorporated,Common
Reduction in Carrying
Value of Du Pont Stock
5 Proceeds sale 0.20 share
General Motors Corporatio~,
Common @79.00
Carrying Value
22 265.20 shares Allegheny Power
System,Incorporated,Common
Received in exchange for
78 shares West Penn Power
Company,Common
Carrying Value
11
52,943.22
52,943.22
568.80 I.
568.80
15.80
15.80
2,895.67
2,895.67
o 00
o 00
o 00
o 00
000
CHARLES W.BROMLEY
1969
July
Aug.
31 13,442 units Common Fund Dis-
cretionary,Segregation
Account received at 1,499.02
due to segregation of
Penn Central Company stock
as of 7/31/70 from
13,442 units Common Fund
Discretionary
Reduction in Carrying
Value 1,499.02
27 21.586 shares Penn Central Company,
Common at 1,499.02
Received in exchange for
13,442 units Common Fund
Discretionary,Segrega-
tion Account
Carrying Value 1,499.02
Proceeds complete withdrawal from
Savings Account at Eureka Federal
Savings &Loan Association;
as follows:
o 00
o 00
10/19/78
11/17/78
2/28/79
11/20/79
4/30/80
Carrying Value
390.00
40.00
220.00
450.00
600.00
1,700.00
1,700.00 o 00
7,500.00
7,500.00
Proceeds sale Short Term Investment
Fund Personal of Pittsburgh National
Bank at 100,as follows:
5/28/80 75 units
Carrying Value 000
6/25/80 75 units
Carrying Value
12
7,500.00
7,500.00 000 o 00
V.154,859 33
o 50
1 00
1 74
18 55
178 00
400 00
5,699 53
5,046 59
2,029 68
6,330 00
Tax
57.83
39.28
Transferred to pay additional
Federal Estate Tax
Internal Revenue Service
1960, 1962,1964 to 1969,
1972 and 1978
Federal Income Tax on capital gains
Paid 4/11/61,to 3/22/79
Postage and insurance charges re sales
of Sundry Securities
Paid 7/29/68 and 12/17/76
~ittsburgh National Bank
Trustee "s compensation
5 Telephone toll charge
2 Pennsylvania Department of Revenue
1972 Pennsylvania Fiduciary Income
on capital gains
Less refund
12 Register of Wills
One short certificate
25 McCreight,Marrimer &Crumrine
Attorney's fee
~rustee's compensation
25 ~lerk of Orphans'Court
Filing this account
1957
Mar.
1959
Mar.
1973
Apr.
1980
June
TR-2-A REV.2-80
CHARLES W.BROMLEY ,.
DISBURSEMENTS
I
Administrative Expenses
1953
Nov.13 Fidelity Trust Company,Executor of the
Estate of Charles W.Bromley,
No.19787
Reimbursement for transfer costs
and notary fees 55 821954
Dec.21 Fidelity Trust Company,Executor of the
Estate of Charles W.Bromley,
No.19787
19,761 41
13
473 46
626.54
1,100.00
Incorporated,Common
@25.0618
Carrying Value
TR-2-A REV.2-80
CHARLES W.BROMLEY ..
Loss on Sale of Assets
1953
Dec.7 Proceeds sale 100 shares
Lone Star Gas Company,Common
@23.2482 2,324.82
Carrying Value 2,467.35 142 53
7 Proceeds sale 50 shares
Chrysler Corporation,Common
@62.1561 3,107.81,Carrying Value 3,512.50 404 69
7 Proceeds sale 50 shares,
Diamond Alkali Company,Common
@27.2903 ]:364.52,. .-I Carrying Venue ~!950~00 585 48
7 Proceeds sale 108 shares
Columbian Carbon Company,Common
@42.7469 4,616.67CarryingValue.4,742.12 125 45
7 Proceeds sale 250 shares
Columbia Gas System,Common
@12.36714 3,091.78CarryingValue3,859.37 767 59
7 Proceeds sale 29 shares
Kennecott Copper Corporation,
Common @64.2209 1,862.41
Carrying Value 2,548.37 685 96
7 Proceeds sale 25 shares
J.P.Stevens &Company,
8 Proceeds sale 25 shares South
Pittsburgh Water Company,
4-1/2%Preferred
@95.9208
Carrying Value
2,398.02
2,481.25 83 23
8 Proceeds sale 50 shares
Deere &Company 7%Preferred
@31.4434
Carrying Value
1,572.17
1,593.75 21 58.
14
TR-2-A RBV.2-80
CHARLES W.BROMLEY
1953
Dec.8 Proceeds sale 25 shares Atlantic
Refining Co'mpany 3.75%Cumulative
Preferred @92.8730 2,321.82
Carrying Value 2,362.50 40 68
17 Proceeds sale 40 shares
Mountain Fuel Supply Company,
Common @20.00l5 800.06
Carrying Value 810.00 9 94
1954
Dec.1 Proceeds sale 50 shares
Koppers Company,Incorporated,
Common @39.2301 1,961.50
Carrying Value 2,259.37 297 87
1 Proceeds sale 135 shares
Deere and'Company,Common
as follows:
100 @3l.0l82 3,101.82
35 @30.86l29 1,080.14
4,181.96
Carrying Value 4,193.44 11 48
1968
July 26 Proceeds final liquidating
distribution 405 shares
Hickory-Penn Gas Company,Common
@1.30 526.50
Carrying Value 1,417.50 891 00
1970
Dec.24 Proceeds sale 21.586 shares
Penn Central Company,Common 117.68
Carrying Value 1,499.02 1,381 34 5,922 28
25,.683 69
15
TR-2-A REV.2-80
CHARLES W.BROMLEY
SCHEDULE B
INCOME -PERSONALTY
RECEIPTS
Income collected &accrued to 3/31/80,
date of death of Flora M.Bromley
Dividends
Allegheny Power System,Incorporated,Common
265 shares 6/30/65 to 9/30/76
Aluminum Company of America,Common
90 shares 6/10/53 to 3/10/55
ISO shares 6/10/55 to 6/10/62
Atlantic Refining Company 3.75%
Cumulative Preferred
25 shares 5/1/53 to 11/2/53
Bethlehem Steel Corporation,Common
50 shares 6/1/53 to 12/1/56
200 shares 3/5/57 to 12/1/62
Chrysler Corporation,Common
50 shares 6/12/53 to 12/11/53
Columbia Gas System,Common
250 shares 5/15/53 to 11/14/53
Columbian Carbon Company,Common
108 shares 6/10/53 to 12/10/53
Dayton Power &Light Company,Common
25 shares 6/1/53 to 12/1/53
Deere &Company,Common
135 shares 7/1/53 to 10/1/54
Deere &Company 7%Preferred
50 shares 6/1/53 to 12/1/53
Detroit Edison Company,Common
55 shares 4/15/53 to 10/15/53
Diamond Al~ali Company,Common
50 shares 6/10/53 to 12/5/53
16
4,102 23
288 00
1,539 00
70 32
1,225 00
2,835 00
225 00
175 00
162 00
37 50
303 75
52 50
63 25
56 25
,----------------------------------------------------------.
CHARLES W.BROMLEY
E.I.Du Pont de Nemours &Company
Incorporated,Common
20 shares 6/13/53 to 12/14/65
Equitable Gas Company,Common
100 shares 6/1/53·to 12/1/53
Fidelity Trust Company,Common
62 shares 6/26/53 to 6/25/54
155 shares 10/1/54 to 8/17/59
General Motors Corporation,Common
150 shares 6/10/53 to 12/10/53
100 shares 3/10/54 to 9/10/55
300 shares 12/10/55 to 6/9/62
310 shares 9/10/62 to 12/10/63
317 shares 3/10/64 to 12/10/64
327 shares 3/10/65 to 12/14/77
200 shares 3/10/78 to 3/10/80
Hickory-Penn Gas Company,Common
405 shares 4/22/53 to 6/15/62
Kennecott Copper Corporation,Common
29 shares 6/26/53 to 12/18/53
Koppers Company,Incorporated,Common
50 shares 7/1/53 to 12/21/54
Johns-Manville Corporation,Common
25 shares 6/11/53 to 3/9/56
50 shares 6/8/56 to 12/10/62
Lone Star Gas Company,Common
100 shares 6/8/53 to 12/7/53
Mountain Fuel Supply Company,Common
40 shares 6/15/53 to 12/14/53
Phillips Petroleum Company,Common
50 shares 6/1/53 to 6/1/56
100 shares 9/1/56 to 5/27/69
Pittsburgh National Bank,Common
206-2/3 shares 10/1/59
206 shares 1/2/60 to 7/1/60
412 shares 10/1/60 to 1/2/63
212 shares 4/1/63 to 1/3/66
112 shares 4/12/66 to 4/10/69
17
1,684 00
100 00
387 50
2,580 75
450 00
850 00
4,350 00
1,860 00
1,410 65
18,589 95
2,49000
891 00
137 75
225 00
325 00
687 50
105 00
28 00
452 50
2,562 83
144 67
442 90
1,56560
1,093 92
778 40
TR-2-A RIIV.2-80
CHARLES W.BROM.LEY
Pittsburgh National Corporation,Common
112 shares 7/7/69 to 4/1/71 582 40
222 shares 7/1/71 to 4/1/80 3,680 32
Rockwell Spring &Axle Company,Common
109 shares 12/10/53 54 50
South Pittsburgh Water Company 4-1/2%
Preferred
25 shares 4/15/53 to 10/15/53 84 38
J.P.Stevens &Company,Incorporated,Common
25 shares 4/30/53 to 10/31/53 37 50
Timken Detroit Axle Company,Common \
109 shares 6/20/53 to 9/21/53 109 00
Union Carbide &Carbon Corporation,Common
50 shares 6/1/53 to 3/2/57 577 50
Union Carbide Corporation
50 shares 6/1/57 to 6/1/65 1,495 00
100 shares 9/1/65 to 3/3/80 3,340 00
~est Penn Power Company,Common
78 shares 6/25/53 to 3/25/65 .2636 40 67,924 72,.
Income -Common Funds
Common Trust Fund No.1 Investments of
Pittsburgh National Bank,Formerly
Fidelity Trust Company
1,392 units 12/9/53 to 1/20/54 208 80
4,418 units 1/20/54 to 7/31/54 1,104 50
4,450 units 7/31/54 to 1/19/55 1,201 50.
4,521 units 1/19/55 to 4/20/55 632 94
4,541 units 4/20/55 to 10/19/55 1,226 07
4,551 units 10/19/55 to 1/18/56 819 18
4,559 units 1/18/56 to 7/31/56 ~,413 29
4,565 units 7/31/56 to 10/17/56 639 10
4,570 units 10/17/56 to 1/16/57 822 60,
4,576 units 1/16/57 to 4/17/57 732 16
4,583 units 4/17/57 to 7/31/57 824 94
4,593 units 7/31/57 to 1/15/58 1,423 83
4,600 units 1/15/58 to 7/31/58 1,518 00
4,609 units 7/31/58 to 10/15/58 645 26
4,617 units 10/15/58 to 4/15/59 1,523 61
4,622 units 4/15/59 to 10/21/59 1,479 04
4,628 units 10/21/59 to 1/27/61 3,937 86
4,635 units 1/27/61 to 4/30/61
18
816 03
TR'"'Z'"'A REV.Z-80
CHARLES w.BROMLEY ..
Common Fund Discretionary Investments of
Pittsburgh National Bank
4,635 units 4/30/61 to 7/25/62 3,72 45
5,187 units 7/25/62 to 1/22/63 1,78l 305,984 units 1/22/63 to 4/30/63 1,08l 62
6,008 units 4/30/63 to 10/27/64 6,3lC 77
6,028 units 10/27/64 to 1/25/65 1,35.7112,.032 untis 1/25/65 to 2/3/66 4,80~92
12,491 units 2/3/66 to 4/30/66 1,17C 5412,487 units 4/30/66 to 7/31/69 18,12~17
13,591 units 7/31/69 to 1/31/70 3,32~95
13,442 units 1/31/70 to 10/31/75 38,35~8913,403 units 10/31/75 to 10/31/76 6,71S 6713,361 units 10/31/76 to 1/31/77 1,83"0013,907 units 1/31/77 to 1/31/80 7,61]11
14,629 units 1/31/80 to .3/31/80 18,33:93 1 35,504 74
Interest -Savings Accounts
Eureka Federal Savings &Loan Association
to 3/31/80 148 19
Interest -Mortgages
Theodore Dobrowolski et ux Mortgage 6%
5/16/53 0 76
,-,Michael Morreale et ux Mortgage 7%64 90 ,
4/20/53 to 6/20/55 ,
Marie D.Nusser Mortgage 6%I
I·5/20/53 to 2/20/59 223 93 ,
Frank C.Rex et ux Mortgage 6%
7/8/53 to 9/8/64 576 77 866 36
2 04,444 01
!
19
.-------------------~
TR·2-A REV.2-80
..
CHARLES w.BROMLEY ..,...
Income since 3/31/80 date of death of
Flora M.Bromley
Dividends
General Motors Corporation"Conunon
200 shares 6/10/80 120 00
Union Carbide Corporation,Conunon
100 shares 6/2/80 75 00
Income ;.)Conunon Funds
Cornmon Fund Discretionary Investment of
Pittsburgh National Bank
14,629 units 3/13/80 to 4/30/80 775 91
Interest -Savings Accounts
Eureka Federal Savings &Loan Association
3/31/80 to 4/30/80 2 73.
Income -Cash Equivalents
Short Term Investment Fund Personal of
Pittsburgh National Bank
75 units to 5/28/80 41 49
1,192 units to 5/31/80 773 94
75 units to 6/25/80 42 29 1,831 36I
206,275 37
20
TR-Z-A REV.2"80
CHARLES W.BROMLEY
DISBURSEMENTS
Disbursements to 3/31/80,date of death
of Flora M.Bromley
Fidelity Trust Company,Executor of the
Estate of Charles W.Bromley,#19787
Reimbursement for interest on
Federal Estate Tax and Income Tax
Paid 11/13/53 &12/21/54
Accrued,IInterest on Assets purchased
Paid 12/16/53 to 12/16/59
1953 to 1980 County Personal Property Tax
1/1/53 to 3/31/80
Paid 11/16/53 to 4/23/80
Pennsylvania Department of Revenue
1971 to 1979 Pennsylvania Fiduciary
Income Tax
Paid 3/27/72 to 3/19/80
Fee for preparation of filing 1971 .to 1978
Pennsylvania Fiduciary Income Tax Returns
Paid 12/4/72 to 7/24/79
Trustee's compensation
Distributions
Kenneth M.Bromley
Income distributions
11/13/53 to 11(15/77
Mellon Bank N.A.,Executor of the Estate
of Kenneth M.Bromley
Net Income accrued to 1/26/78,date
of death
Paid 9/22/78
Flora M.Bromley
Income distributions
6/5/78 to 2/15/80
Mellon Bank,N.A.,Executor of the Estate
of Flora M.Bromley,
Net Income accrued to 3/31/80,date of
death of Flroa M.Bromley
Paid 6/25/80
21
1,234 65
160 50
1,788 03
134 50
175 00
..12,25701
164,633 14
2,89634
19,441 86
1,722.98
15,749 69
204,444 01
30 00
115 88
22
Cash Equivalents
Paid 5/29/80 &6/26/80
Trustee's compensation
TR-Z-A RI!EV.Z-80
CHARLES w.BROMLEY -..,.-
Disbursements since 3/31/80,date of death
of Flora M.Bromley
County Personal Property Tax
3/31/80 to 12/31/80 66 79
Transaction charges on sale of
212 67
204,656 68
I
I
~-------------
TR"'Z-A RBV.2-80
CHARLES W.BROMLEY .'
EXHIBIT NO.1
PRINCIPAL -PERSONALTY
1980
May 30 Robert T.Bromley
cash advanced 2,500 00
30 Charles M.Bromley
cash advanced 2,500 00
30 Donald H.Bromley,Jr.
cash advanced 2,500 00 7,500 00
,
>
BBjgbe
23
J
(r""";1~"'"'_.'.-~~_.
.........-:.I
#746-8
In t1Jt Qtnurt nf QtnttUtUttt tttltttli nf'mttli!Jingtnn QtI11Utty.
i'tnnliylttnnin Cl'rpqnns'Qtnurt littiliinn
J
ESTATE OF
CHARLES M.BROMLEY,Deceased
"No..1_7_4_o.;...f_19__5."..3 _
In the matter of the First and Fina.1
Account of Pi ttsbllrgb Nat;ana1 Bank,
Trustee~
ADJUDICATION AND DECREE
An now .September I 7 ,19,80 ,this matter came on for hearing,
audit and distribution of this session and testimony taken;an~thereupon,upon due consideration
thereof of the balance for distribution In the hands of th~A~countant is determined to be
$132,612.84 .and the account Is accQrdingly confirmed;and It Is ordered,
adjudged and decreed that the said balance be paid out by th~Accountant In accordance with the
schedule of distribution hereto attached and .made Q port h~r(!Of,unless exceptions hereto,be filed
sec.reg.or an appeal be taken herefrom sec.leg.':,
By the Court,.
d1;?/.."I
SCHEDULE OF DISTRleUTION
Balance per account"---------I
Additional Debits -Audit
Additional Credits -Audit
Balancel --I
Deduct Clerk's Costs &Receipts --I
Attorney James C.McCreight
To:Robert M.Bromley -1/3 share,as follows:
PRINCIPAL -PERSONALTY
Stocks
66 shares General Motors Corporation,
Common 1,431~37
74 shares Pittsburgh National
Corporation,Corrnnon 659.15
33 shares Union Carbide Corporation,
Common 1,002.37
Cash advanced -See Exhibit No.1,page
23 of First and Final Account and
Exhibit No.1,page 6 of Supplement
to First and Final Account 7,500.00
Cash balance due 32,508.10
43,100.99
2~Q06:·74
188.23
$130.794.33
132,801.07
132,612.84
$,----
INCOME -PERSONALTY
Cash 1,103.29 44,204.28 88,408.56
.
~
~I ~«
i.(•
"..
No.174 of 1953
In the matter of the First and Final
Accountof PITTSBURGH NATIONAL BANK,
Trustee under Will
of.Estate of GIARLES M.BROMLEY,DECEASED
J\bjubttntinu nub 1!1ttttt
~2
L/9jStJt,;..5]7
-..,
;--..,j,::~
-.~
,
','
rt'-0<1 •.,...;..
To:David H.Bromley,Jr.-1/3 share,as follows:
PRINCIPAL -PERSONALTY
Stocks
66 shares General Motors Corporation,
Common 1,431.37
74 shares Pittsburgh National
Corporation,Common 659.15
33 shares Union Carbide Corporation,
Common 1,002.38
Cash advanced -See Exhibit No.1,page
23 of First and Final Account and
Exhibit No.1,page 6 of Supplement
to First and Final Account 7,500.00
Cash balance due 32,508 09
43,100.99
INCOME -PERSONALTY
Cash 1,103.29 44,204.28 44,204.28
To:Charles M.Bromley ~1/3 share,as follows:
PRINCIPAL -PERSONALTY
Stocks
66 shares General Motors Corporation,
Common 1,431.37
74 shares Pittsburgh National
Corporation,Common 659.16
33 shares Union Carbide Corporation,
Common 1,002.37
Cash advanced -See Exhibit No.1,page
23 of First and Final Account and
Exhibit No.1,page 6 of Supplement
to First and Final Account 7,500.00
Cash balance due 32,508.09
43,100.99
INCOME -PERSONALTY
Cash
BN/kak -2-
1,103.29 44,204.28 NO BALANCE
In t4~<1tnurt nf <trnmmnn 'l~u.u nf Dlht.u4iugtnn <1tnunt!}
(@rp4an.u'<1tnurt iini.ulnn
,-.
In the matter of the Audit of Account in
J
Estate of FLORA M.BROMLEY
TO THE AUDITING JUDGE:
Enter__-=o_u_r ,appearance for Accountant.
~~~y~September
N.B.-Counsel shall,by separate paper,present a concise statement of each
claim,with supporting calculation of any interest claimed.Objections
to an account as filed,shall be concisely stated in a separate paper.
Council suggesting proper distribution shall file a separate concise state-
ment in that regard.
NO..==
In re Audi<t of Account in Estate of
FLORA M.BROMLEY
AUDIT
'rarripr fnr !\ppraraurr
FOR
Account~
McCREIGHT,MARRINER &CRUMRINE
800 Washington Trust Building
Washington~Pennsylvania 15301
Attorn&r
~2 /
I~'-----
J
Form for Guardian or Trustee
Jlttition i9ur AiWit
lin w~r (@rp~an.6·muurt nf lIa!i~in!ltnn aInunty
For....~J9.E.?:....~.~.....~E.2~.f.:~Y..f.....P.:2~....?~9..~.~.?..~9.......
minor-incompetent-life tenant
Date of trust
or guardianship ..
If there have been.former accounts
filed in this estate,list:'
.174 .53FiledatNoof19 .
Fiduciary J?,.;i,:t.t.§.P'.y.:£gJ1.J\1~1;i,.Qn.~1..J?.~J.l.15..t ..
Trustee....
Place of record
of appointment..
,,
Reason for filing this account.P.~.~.t:h 9.~~.e.?.~~.~f~!.~P.:~.~~.l ~.!.~~.~~.::~E.9.~.~.~.¥.J}!..~..~.!..~..Q)
All persons having any interest,vested or contingent·(including claimants),in the fund now before the Court,
with the nature of their interests are:
Charles M.Bromley
Robert T.Bromley
Donald H.Bromley
1/3 remainder
1/3 remainder
1/3 remainder
All of,~aid parties have rec~!ved notice as required .b,'-tite-€ourt-RtrleS'"ext:ept''3sofoHowS':
The fund now before the Court is subject to the following taxes:
None
Set forth any legal problems requiring adjudication by the Court or difficulties that must be met in distribution:
None
Balance for distribution per acco~nt,··
Additional debits not shown in account:
(Indicate whether income or principal)
.r,·Principal
Income
$J~.~..f.J.7..~!..§..4 ..
$!.!..§.!.?..!..~.2 ..
Principal
Income
$12.7~83
$1,878.91
Total additional debits $2.,..0.0.6 7..4 ..
Additional credits not shown in account:
(Indicate whether income or principal)
Principal $.50
Income $187.73
Total additional credits $~.~.~.~.~.~.
Balance for distribution ::principal
Income
129,302.97$.
$}.l..~.9..~..~.~.7 .
Total $1:3..2..,..6.12."..6.:1 ..
If the balance f9r distribution is not in cash,list items held in kind with carrying value designated,and if this is
a distribution account,file elections to take in kind for all items so listed:
198 shares
222 shares
99 shares
General Motors Corp.
Pittsburgh National Corp.
Union Carbide Corp.;
Elections To Take In Kind are attached hereto and marked
Exhibits AI,A2 and A3
IN THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNSYLVANIA
In Re:
Trust Under Will for
Kenneth M.Bromley,then
Flora Bromley,both deceased
)
)
ESTATE OF CHARLES W.BROMLEY,)
DECEASED )
)
)
)
)
No.174 of 1953
ELECTION TO TAKE IN KIND
I,the undersigned,Robert T.Bromley,beneficiary
of the Flora Bromley Trust,do hereby elect to take in
kind the following:
General Motors Corp.
Pittsburgh National Corp.
Union Carbide Corp.
66 shares
74 shares
33 shares
The undersigned,Robert T.Bromley,realizes that,
by this Election,any fluctuation in the market value of
the above stock is the sole responsibility of the under-
signed;and further that the undersigned may,at any time,
choose to withdraw the Election in whole or in part by
written communication to the Trustee.
Dated at O/2Jtl2lMt!f2~J ~aaV
this <Jetl}day of ttdt;d ,
7
WIT!1ss:C~~I-
A-I
1980.
IN THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNSYLVANIA
In Re:
Trust Under Will for
Kenneth M.Bromley,then
Flora Bromley,both deceased
)
)
ESTATE OF CHARLES W.BROMLEY,)
DECEASED )
)
)
)
)
No.174 of 1953
ELECTION TO TAKE IN KIND
I,the undersigned,Charles M.Bromley,beneficiary
of the Flora Bromley Trust,do hereby elect to take in kind
the following:
General Motors Corp.
Pittsburgh National Corp.
Union Carbide Corp.
66 shares
74 shares
33 shares
The undersigned,Charles M.Bromley,realizes that,
by this Election,any fluctuation in the market value of
the above stock is the sole responsibility of the under-
signed;and further that the undersigned may,at any time,
•choose to withdraw the Election in whole or in part by
written communication to the Trustee:
Charles
Dated at
this c£9
A-2
,1980.
IN THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNSYLVANIA
In Re:
ESTATE OF CHARLES W.BROMLEY,
DECEASED
Trust Under Will for
Kenneth M.Bromley,then
Flora Bromley,both deceased
)
)
)
)
)
)
)
)
No.174 of 1953
ELECTION TO TAKE IN KIND
I,the undersigned,Donald H.Bromley,Jr.,beneficiary
of the Flora Bromley Trust,do hereby elect to take in kind
the following:
General Motors Corp.
Pittsburgh National Corp•.
Union Carbide Corp.
66 shares
74 shares
33 shares
The undersigned,Donald H.Bromley,Jr.,realizes that,
by this Election,any fluctuation in the market value of the
above stock is the sole responsibility of the undersigned;
and further that the undersigned.may,at any time,choose
to withdraw the Election in whole or in part by written
WITNESS:
communication to
this
Dated at
..fO Yb
A-3
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
NO.174 of 1953
ESTATE OF CHARLES M.BROMLEY,DECEASED
SUPPLEMENT TO FIRST AND FINAL ACCOUNT OF
PITTSBURGH NATIONAL BANK
TRUSTEE
UNDER WILL FOR FLORA M.BROMLEY,NOW DECEASED
SUM MAR Y
SCHEDULE A
PRINCIPAL -PERSONALTY
Receipts Page 3 154,987 16
Disbursements Page 3 25,684 19
Balance 129,302 97 Ii
SCHEDULE B IIIIiINCOME-PERSONALTY I
Receipts Page 4 208,154 28 I
Disbursements Page 5 204,844 41
I.
Balance 3,309 87 II
--l.Ii
NET BALANCE 132,612 II
I .JI-84 1;.-
Exhibit E
I
-
Tn-I-A RIIV.I-eo..
CHARLES M.BROMLEY ...
THE BALANCE CONSISTS OF THE FOLLOWING:
PRINCIPAL -PERSONALTY
I
IStocksI
General Motors Corporation
198 shares,Common 4,294 11
Pittsburgh National Corporation I
222 shares,Common 1,977 46
Union Carbide Corporation
99 shares,Common 3,007 12 9,278 69 i
Cash -Advanced per Exhibit No.1',page I23ofFirstandFinalAccount·7,500 00 II
Per Exhibit No.1,page 6 15,000 00 III
Cash on hand 97,524 28 120,024 2811
129,302 nil
INCOME -PERSONALTY IiIICash3,309 87 i:
Ii
132,612 841:
If"
I,
IIIIIIi
IiI
III
-2-II.,.
I
_._-
.'CHARLES M.BROMLEY
---
SCHEDULE A
PRINCIPAL -PERSONALTY
RECEIPTS
Per First and Final Account filed 154,859 33
I
Gain on Sale and Conversion of Assets
~980
:July 1 Net proceeds sale 2 shares General
Motors Corporation,Common
@46.625 92.32
Carrying Value 43.37 48 95
I1Proceedssale2sharesPittsburghINationalCorporation,Cornmon I@43.50 87.00
Carrying Value 17.81 69 19
II
~
3 Net proceeds sale 1 share Union
Carbide Corporation,Common I@42.250 40.07 ICarryingValue30.38,9 69 127 83 !
Sale and Conversion of Assets Without Gain j
IorLossII,Proceeds sale Short Term Investment Fund IPersonalofPittsburghNationalBank,
I@lOO,as follows:
I
7/22/80 15 units 15,000.00 II
Carrying Value 15,000.00 0 00 II
8/6/80 967 units 96,700.00'
00 IICarryingValue96,700.00 0 00 0
154,987 16 II,--i---i!
DISBURSEMENTS I!
Per First and Final Account filed 25,683 69 I
IAdministrativeExpenses
Postage and insurance charges re sale of I,IsecuritiesIIPaid8/6/80 50 .IIi.IiII.I 1~,684~1~Ji.-3-
,
---_._-----._----------------
'--TR-·-ot·A RIlV.,Z"'O .
CHARLES M.BROMLEY .
SCHEDULE B
INCOME -PERSONALTY
:
RECEIPTS
Per First and Final Account filed 206,275 37 I
Dividends
Pittsburgh National Corporation,Common
224 shares 7/1/80 156 80
Income -Cash Equivalents
Short Term Investment Fund Personal of
Pittsburgh National Bank
786 I1,154 units to 6/30/80 81
4 units to 7/2/80 09
10 units to 7/8/80 1 67
150 units to 7/22/80 75 79 II990unitsto7/31/80 ..737 16 I23unitsto8/6/80 2 80 I967unitsto8/6/80 117 79 1,722 11 I
Assets Purchased
11980
bune 30 37 units Short Term Investment Fund Personal
IIofPittsburghNationalBank3,700.00
Sale and Conversion of Assets Without Gain
or Loss
Proceeds sale Short Term Investment Fund
Personal of Pittsburgh National
IBank,@100,as follows:
7/2/80 4 units 400.00
Carrying Value 400.00 .0 00
7/8/80 10 units 1,000.00
Carrying Value 1,000.00 0 00
8/6/80 2,300 units 2,300.00
Carrying Value 2,300.00 0 00 0 00
II
208,154 28 II
-4-.I I
-_.-
"TR:'".·A REV.:·10 I,~
"CHARLES M.BROMLEY
DISBURSEMENTS
Per First and Final Account filed 204,656 68
Administrative Expenses
Transaction charges ,on sale of Short
Term Investments
Paid 7/3/80 to 8/7/80 75 00
Trustee's Compensation 112 73 187 73
204,844 41 I,
-
I
,I
III
I
II
II
I!
II
I
,IIII-5-.I I I.,
TR-Z-A PI.V.&-10
...
.CHARLES M.BROMLEY
EXHIBIT NO.1
PRINCIPAL -PERSONALTY
1980
july 29 Robert T.Bromley
Cash advanced 5,001 OC
29 Charles M.Bromley
Cash advanced 5,001 OC
29 Donald H.Bromley,Jr.
Cash advanced 5,00e OC 15,000 00~.-_.-
I
BN/kak -6-.i
Set forth accountants sug-gestion as to manner and form of distribution to be made,awards to be stated in pro-
portions unless specific amounts or items are designated by instrument under which estate is being distributed:
Per Paragraph Third,(2)and (3)of the will of Charles W.Bromley,
copy attached and marked Exhibit B:
Donald H.Bromley,Jr.
Robert T.Bromley
Charles M.Bromley
Grandson of settlor -1/3 residue
Grandson of settlor -1/3 residue
Grandson of settlor -1/3 residue
Subparagraph (3)sets forth the provision for this trust.At the death
of the life tenants,Kenneth M.Bromley who died 1/26/78 and Flora Bromley
who died 3/31/80,the trust terminates and distributes to the trust
created under subparagraph (2)for the benefit of Donald H.Bromley
who died 5}31/52 and Betty Bromley who died 5/9/70.
The latter trust terminated and distributed on the occasion of the death
of Betty Bromley,the last surviving life tenant •.Your Petitioner filed
a First and Final Account October 22,1970 which was audited Dec.17,1970
by your Honorable Court.Distribution was made per Decree dated
Dec.17,1970 to the above named distributees free of trust.
Since the trust into which this terminating trust pours has terminated,
your Petitioner requests that distribution be made directly to the
beneficiaries of the Donald H.Bromley trust;i.e.,his sons as above
named'in equal shares.
The remaindermen have already received advance distributions of a
portion of their respective shares as shown in the Supplemental
Accounting and 'the First and Final Account.Receipts therefore
are attached hereto and marked Exhibits Cl,C2,C3 and Dl,D2 and
D3.
The Supplemental Accounting is attached hereto and marked Exhibit E.'
COUNTY OF vVASHINGTON,
COl\1l\lONvVEALTH OF PENNSYLVANIA,
The above named Fiduciary or representative thereof,
being duly doth depose and say that the
facts set forth in the foregoing petition are true to the
best of...knowledge and belief.
~55
And your petitioner will ever pray,etc.
PITTSBURGH NATIONAL BANK,TRUSTEE
....................................to and subscribe before me ~..~~
of!u ~00 By :7:~~,.
Th;sm z...:~:f i2d''"'l;..l~.L Assistant Vic President
SIgnature of Offl ~,~.~4........ _~..
Title of Officer ~,Mi;~;;;\:,;r,;:.D...GltS NOT.AIlY..P.UBUC .
PITlSBURGH,ALLEGHENY COUNTY
Office expires -!~:::~~~~~~~.!.~.~..~.~~.I.~.~~.!.~!~.~..7f:.~;~~.,f'ef;,r·'-/vOnla ASSOCiation 0 hO.arleS
l'
:'
i"'
"
f:
•
'ptitton &ur 1\ullit
IN 1'I-IE
ORPI-IANS':COURT
OF WASHINGTON COUNTY
FORM USED FOR GUARDIAN-INCOMPETENTS
-OR:TRUSTEES
No J.7..A :of 19 ?-~_
ESTATE OF 9..h~E.~.~.§y.?.!J~E.9..~.~.~y..r..
"Deceased_.._:.
FOR f..l.Q.t:.a.M.l!::~.t:.QmJ.e.y..".....~.
now Deceasecf
_··_·············:;·········-;;;·i~~~=i~;;~;:;;p~t~~i:::::ii"f~·te;:{~;:{t·····························..
Counsel for the accountant shall submit herewith the
following,if pertinent:
1.Will or trust instrument-attested.
2.Inv~ntory.
3:Signed elections of items to be taken in kind-
if distribution account.
4.Stipulation or certificate by minor approving
account.
5.Praecipe for those represented.
6.Brief-for any question of law raised.
..............., ;················C~~~~~Cf~~···;~~~~t~t:······
~q
....N THE COURT OF COMMON PLEAaO~ASHING_TONCOUNTY,PENNSYL V~A
ORPHANS'COURT DIVISION
#746-8 ),
ESTATE OF
CHARLES W.BROMLEY
Trust Under Will for
Kenneth M.Bromley,then
Flora M.Bromley,both deceased
)
)
)NO.
)
)
~RECEIPT AND WAIVER OF NOTICE
KNOW ALL MEN BY THESE PRESENTS,that I/:»'R the undersigned,having a
beneficial interest in the above referenced estate which is administered by PITTSBURGH
NATIONAL BANK,do hereby acknowledge receipt of an advance ,distribution from said estate
consisting of the following:
Advance Principal Distribution $2,500
I/'&xhereby acquit and discharge PITTSBURGH NATIONAL BANK from any and
all liability on account of said distribution and authorize and request the Orphans'Court
Division to charge the same against my/om:share of said estate.
Further,I.~expressly waive the issuance of any notice on account of and with
respect to the above distribution that may be required by any law or rule of any court now in
force or which may hereafter become effective.
_?'}~IN WI'~t:SS WHEREOF II!have hereunto set my/~hand and seal this
0,9?1 day of '/1~/,19.t!-()
____________(SEAL)
C3
____________(SEAL)
'
IN THE COURT OF COMMON PL!A
o 'WASHINGTON COUNTY,PENNSYL'WNIA
ORPHANS'COURT DIVISION
ESTATE OF )
)
CHARLES W.BROMLEY )NO.
Trust Under Will for )
Kenneth M.Bromley,then )
.Flora M.Bromley,both deceased
RECEIPT AND WAIVER OF NOTICE
#746-8
KNOW ALL MEN BY THESE PRESENTS,that I~the undersigned,having a
beneficial interest in the above referenced estate which is administered by PITTSBURGH
NATIONAL BANK,do hereby acknowledge receipt of an advance distribution from said estate
consisting of the following:
Advance Principal Distribution $2,500
IIWoc hereby acquit and discharge PITTSBURGH NATIONAL BANK from any and
all liability on account of said distribution and authorize and request the Orphans'Court
Di vision to charge the same against my/om share of said estate.
Further,I~expressly waive the issuance of any notice on account of and with
respect to the above distribution that may be required by any law or rule of any court now in
force or which may hereafter become effective.
,IN WITNE WHEREOF I/'iKe{have hereunto set my/oox hand and seal thisI'day of _-LL~~...--_,19 If 0 .
WITNESS:
AU
____________(SEAL)
Cl ____________(SEAL)
r.-.~~~
-~--~~--------------.......-----------------.-.0111
#746-8
•IN THE COURT OF COMMON PL~c£~WASHINGTON COUNTY,PENNSYL~IA
ORPHANS'COURT DIVISION
-
NO.
)
)
)
)
)
ESTATE OF
CHARLES W.BROMLEY
Trust Under Will for
Kenneth M.Bromley,then
Flora M.Bromley,both deceased
RECEIPT AND WAIVER OF NOTICE
KNOW ALL MEN BY THESE PRESENTS,that I~the undersigned,having a
beneficial interest in the above referenced estate which is administered by PITTSBURGH
NATIONAL BANK,do hereby acknowledge receipt of an advance distribution from said estate
consisting of the following:
Advance Principal Distribution $2,500
I!WK hereby acquit and discharge PITTSBURGH NATIONAL BANK from any and
all liability on account of said distribution and authorize and request the Orphans'Court
Division to charge the same against mY/llm£share of said estate.
Further,I!\X~expressly waive the issuance of any notice on account of and with
respect to the above distribution that may be required by any law or .rule of any court now in
force or which may hereafter become effective.
.IN WITN WHEREOF I/w:«have hereunto set my/g""hand and seal this/"2 day of -~~I:!fT--'19 .tf'tJ .
____________(SEAL)
C2
____________(SEAL)
-------------------------------------
4ItIN THE COURT OF COMMON P~S
OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
-#746-8
RECEIPT AND WAIVER OF NOTICE
ESTATE OF
Charles W.Bromley,_
-.Deceased ,forthe·
benefit of FloraH.Broml-ey,
now deceased
)
)
)
--,._
)
NO.
_KNOW ALL MEN BY THESE PRESENTS,that I/~the undersigned,
having a beneficial interest in the above referenced estate
which is administered by PITTSBURGH NATIONAL BANK,do hereby
acknowledge receipt of an advance distribution from said estate
consisting of the following:
•Advance Distribution from Principal ......$5,000
-IIW~hereby acquit and discharge PITTSBURGH NATIONAL BANK
from any and all liability on account of said distribution and
authorize apd request the Orphans'Court Division to charge the
same against my/~share of said estate.
Further,I/~expressly waive the issuance of any notice -
on account of and with respect to the above distribution that
may be required by law or rule of any eourt now in foreeor
which may hereafter become effective~
IN WITNESS WHEREOF hereunto set my~hand and
seaI this cfl2 day of ----,-......~=""!~-198',t)
DI_____________(SEAL)
#746~8
eINTHE COURT OF COMMON P.S .......~._---.--..~.
OF WASHINGTON COUNTY,PENNSYLVANIA,.
ORPHA~S'COURT DIVISION
ESTATE OF
.Charles W.Bromley,
.DeceaEied,<for the
benefit9f Flora M.
now deceased
Bromley,
NO.-
RECEIPT AND WAIVER OF NOTICE
KNOW ALL MEN BY THESE PRESENTS,that I/~ethe undersigned,
having a beneficial interest in the above referenced estate .
which is administered by PITTSBURGH NATIONAL BANK,do hereby
acknowledge receipt of an advance distribution from said estate
consisting of the following:.
..
.Advance Distribution from PrinGipal ••.~.•..$5,000
I~hereby acquit and discharge PITTSBURGH NATIONAL BANK
from any and all liability on account of said distribution and
authorize apd request the Orphans'Court Division to charge the
same against my~share of said estate.
Further,I~expressly waive the issuance of any notice
on account of and with respect to the above distribution that
may be required by law or rule of any court now in force or
which may hereafter become effective.-
IN WITNESS
seal this Zl!
hereunto set my/~RX hand and
----,.,q.:...~s;u.;_-~,)19%.Q•.
_______~--_-_(SEAL)
D2 (SEAL)
•#746-8•.IN THE COURT OF COMMON 1IAS _.._.__~......_...
Or WASHINGTON COUNTY,PENNSYLv&~IA
ORPHA~S'COURT DIVISION
ESTATE OF
.CharlesW.Bromley,
.Deceased;for the
benefit9f;FloraM.BroJllley,
.now d~ceased
)
)
)
)....
;)..
NO.-
-.~,
...-":'.
RECEIPT AND WAIVER OF NOTICE
KNOW ALL MEN BY THESE PRESENTS,that I/~the undersigned,
having a beneficial interest in the above referenced estate
which is administered by PITTSBURGH NATIONAL BANK,do hereby
acknowledge receipt of an advance distribution from said estate
...consisting .of the following.:
..;Advance Distribution from principal ....$5,000 ..
I
IIW~hereby acquit and discharge PITTSBURGH NATIONAL BANK
from any and all liability on account of said distribution and
authorize apd request the Orphans'Court Division to charge the
same against myJ.aar share of said estate.
Further,I/~expressly waive the issuance of any notice
on account of and with respect to the above distribution that
may be required b:{la~v or rule of any·"court"nc~",in force or
which may.hereafter become effective.
IN WITNESS WHEREOF ~~av.e hereunto set my/~hand and
seal this d"llf;day of t-:,*,~0"""""""'~7"";l~"""--';"'._19ttJ •...
WITNESS:.
(jt1J)~
(SEAL)_______--,..__....0..-_
D_3 (SEAL)
·...~
IN THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNSYLVANIA
In Re:
Trust Under Will for
Kenneth M.Bromley,then
Flora Bromley,both deceased
)
ESTATE OF CHARLES W.BROMLEY,)
DECEASED r
)
)
)
)
No.174 of 1953
ELECTION TO TAKE IN KIND
L.
I,the undersigned,Charles M.Bromley,beneficiary of
the Flora Bromley Trust,do hereby e1ect·to take in kind the
following:
General Motors Corp.
Pittsburgh National Corp.
Union Carbide Corp.
66 shares
74 shares
173 shares
The undersigned,Charles M.Bromley,realizes that,by
this Election,any fluctuation in the market value of the above
stock is the sole responsibility of the undersigned;and further
that the undersigned may,at any time,choose to withdraw the
Election in whole or in part by written communication to the
Trustee.
Dated at iL/~.e ~'7Ad..a
this Ld"day of ~.,1980.
Since recelvlng executed elections,it has been noted that
the beneficiary will receive 33 shares of Union Carbide
Corporation rather thanI73 shares.The beneficiary has
been notified by letter dated August 26,1980 (copy attached).
A1
·.......
..'~--.-..
1746-0
Mr.CharlesM.Branley
3404A Jo Ann Lane
Woodridge,IL 60515
Mr.Robert ~.Bromley
9136 Farley Lane
OVerland Park,Kansas
RBI
Dear Messrs.BromleyI
AUgust 26,1980
Mr.Donald H.Bromley,Jr.
11201 Olympia .2906
Houston,Texas 77042
66212
Flora Bromley Trus~
..-...~."""",
This letter Is to inform you that ~~e trust under will ot
Charles W.Bromley,deceased,for Kenneth M.Bromley,then
Flora Bromley,both deceased,will be audit~d in th~Orphans'
Court of tiashlngton County,Pennsylvania,on Thursday,
September 4,1920.
I also want to brinq to your attention on the most recent
Election To Take In Kind of the shares of stock held in the
trust,an error was made in the nurrUJer of Union carbide
shares.~he total number of shares held in the trust Is 99.
Your distribution will consist of 33 shares rather than 173
shares as erroneously noted on the Election.I enclose a
new Election for your signature and a return envelope for
your convenienoe.
Very truly yours,
RSAajl'
Enclosure
/'
/;'."./.{"'I (..,'I /-1 LA.-C·:~"A~.'.'J // />/.'V\..~,-'._--'...•_~_
Richard S~Aronson
Assistant Vice President
IN THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNSYLVANIA
In Re:
)
ESTATE OF CHARLES W.BROMLEY,)No.
DECEASED )
)
Trust Under Will for )
Kenneth M.Bromley,then )
Flora Bromley,both deceased)
174 of 1953
ELECTION TO TAKE IN KIND
I,the undersigned,Robert T.Bromley,beneficiary of
the Flora Bromley Trust,do hereby elect to take in kind the
following:
General Motors Corp.
Pittsburgh National Corp.
Union Carbide Corp.
66 shares
74 shares
173 shares
The undersigned"Robert T.Bromley,realizes that,by
this Election,any fiuctuation in the market value of the above
stock is the sole responsibility of the undersigned;and further
that the undersigned may,at any time,choose to withdraw the
Election in whole or in part by written communication to the
Trustee.
Dated at Clttaf~c1~7 ~-Id44lQ&VrL-_
this /9/h day of '~..44.t ,1980.
WITNESS:
GwJdlt~/
Since receiving executed elections,it has been noted that
the beneficiary will receive 33 shares of Union Carbide
Corporation rather than 173 shares.The beneficiary has
been notified by letter dated August 26,1980 (copy attached).
A2
...
1746-8
Mr.Charles M.Brauley
3404A Jo Ann Lane
Woodridge,IL 60515
Mr.Robert T.Bromley
9136 Farley Lane
OVerland Park,Kansas 66212
August:.26,1980
Mr.Donald H.Bromley,Jr.
11201 Olympia 12906
Houston,Texas 77042
RB I Flora Bromley Trust
Dear Messrs.Bromley.
This letter 1s to inform you that the trust under will of
Charles W.Bromley,deceased,for Kenneth M.Bromley,then
FlorA Bromley,both deceased,will be auditGd in th~Orphans'
Court of Washington County,Pennsylvania,on Thursday,
September 4,1930.
I also want to brinq to your attention on the most recent
2lection To Take In Kind of the shares of stock held in the
trust,an error was made in the number of Union Carbide
shares.~he total number of shares held in the trust 1s 99.
Your distribution will consist of 33 shares rather than 173
shares as erroneously noted on the Election.I enclose a
new Eleotion for your signature and a return envelope foryourconvenience.
"
.:..".
• I
I
..
..
MAI:)l '
Bnclo8\1ro
'~
..,_..~it
IN THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNSYLVANIA
In Re:
J
Trust Under Will for
Kenneth M.Bromley,then
Flora Bromley,both deceased
)
ESTATE OF CHARLES W.BROMLEY,)
DECEASED )
)
)
)
)
No.174 of 1953
ELECTION TO TAKE IN KIND
I,the undersigned,Donald H.Bromley,Jr.,beneficiary
of the Flora Bromley Trust,do hereby elect to take in kind
the following:
General Motors Corp.
Pittsburgh National Corp.
Union Carbide Corp.
66 shares
74 shares
173 shares
The undersigned,Donald H.Bromley,Jr.,realizes that,
by this Election,any fluctuation in the market value of the
above stock is the sole responsibility of the undersigned;
and further that the undersigned may,at any time,choose to
withdraw the Election in whole or in part by written communica-
tion to the Trustee.
Dated at
rt:this ,I 1 day of /...::j~~~~:::.-_~,1980.
Since recelvlng executed elections,it has been noted that
the beneficiary will receive 33 shares of Union Carbide
Corporation rather than 173 shares.The beneficiary has
been notified by letter dated August 26,1980 (copy attached).
A3
.1746-0
Mr.Charles M.Bromley
3404A Jo Ann Lane
Woodridge,IL 60515
August 26,1980
Mr.Donald 11.Bromley,Jr.
11201 Olympia '2906
Houston,Texas 77042
l-fr.Robert T.Bromley
9136 Farley Lane
OVerland Park,Kansas 66212
RB I Flora Bromley Trust
Dear Messrs.BramleyI
This letter 1s to inform you that the trust under will of
Charles 1'1.Bromley,deceased,for Kenneth M.Bromley,then
Plora Bromley,bo~~deceased,will be audit~d in th~Orphans'
Court of Washington County,Pennsylvania,on Thursday,September 4,1980.
I also want to bring to your attention on the most recen~
Election To Take In Kind of the shares of stock held in the
trust,an error was made in the number of Union carbide
shares.~he total number of shares held L~the trust 1s 99.
Your distribution will consist of 33 shares rather than 173
shares as erroneously noted on the Election.I enclase a
new Election for your signature and a return envelope for
your convenience.
Very truly yours,
,I•I
MAlj1 '
'/
Enclosure
J
~-----------~"=:=_~~,,,,~-,'=,-~J--:'
."-_.!\...,-~'£'
Form.706TREASURYDEPARTMENT
INTERNAL REVENUE SERVICH(Revised May 1951)
UNITED 'STATES
ESTATE TAX RETURN
(To be executed and filed in duplicate)
Eslates or nonresidents not eitizens or the United Slates may generallyfileonForm70!lNA instead orIhis form.For details see back orsheet XX.
(8paco for use of colleotor)
REOEIVED
Decedent'~name J;ll?XJJl~:t_JiL_E~Qwl_ey-------------------------_.
Date'of death J).e_G_em._b_e_r__lQ~~-195l-------------------------_
Residence (domicile)at time of death ----Hickox¥-,...P-ennsy:l:\rania----------------
Citizenship (nationality)at time 'of death ---Unit.@d--Sta.tes--o£--Ame±-'1~~----
GENERAL INSTRUCTIONS
.GROSS ESTATE-
EXECUTION OF RETURN
SUPPLEMENTAL DOCUMENTS
If the decedent was a resident anddied testate,two copies of the
will,one of them certified,must be filed.
Ifthe decedent was a nonresidentcitizen,the following documents
must be filed with the return:
(1)A copy of the inventory of property and the schedule of
liabilities,claims against the estate and expenses of administra-
tion filed with the foreign court of probate jurisdiction,certified
by a proper official of such court:
(2)A copy of the return filed under the foreign inheritance,
estate,legacy,succession tax,or other death duty act,certified
by a proper official of the foreign tax department,if the estate is
subject to such a foreign tax.
(3)If the decedent died testate,a certified copy of the will.
Other supplemental documents may be required as hereinafter
explained under the instructions for the several schedules.
PAYMENT OF TAX
The tax is due 15 months after the date of the decedent's death,
and must be paid within such period unless an extension of time for
payment thereof has been granted by the Commissioner.Check or
money order in payment of the tax should be made payable to"Collector of Internal Revenue at ,,"
naming city and State in which is located the office of the collector
with whom the return is filed.
In addition to the general provision of the statute requiring the
inclusion in the gross estate of property to the extent of the dece-
dent's interest therein,other provisions specifically include,as more
fully explained hereinafter in the instructions for the separate
schedules,certain transfers made during the decedent's life with-
out an adequate and full consideration in money or money's worth,
joint estates with right of survivorship,tenancies by the entirety,
life insurance even though payable to beneficiaries other than the
estate,property over which the decedent possessed a power of
appointment,and dower or curtesy (or statutory estate in lieu
thereof)of the surviving spouse.
This form consists of the cover sheets and 20 inside sheets num-
bered in consecutive order.A complete set should be used for
every copy of the return required.For convenience in typing
carbon copies,the sets as issued may be readily separated and the
corresponding sheets matched.When completed,each copy of the
return to be filed must be permanently fastened together with all sheets
in proper order.Any suitable type of paper fastener may be
utilized for this purpose.Ordinary wire staples'are recommended
for the return of average size.The return must be filed in duplicate.
All sheets provided,numbered I to XXII,must be included.
Write only on one side ofeach sheet of paper.If there is not suffi-
cient space for all entries under any of the printed schedules,use
additional sheets of the same size,and insert in the proper orderinthereturn.All information required,as indicated under "Gen-
eral Information,"must be supplied in the spaces provided.The
(OVER)16-19485-11 SHlilllT I
nME AND PLACE FOR FILING RETURN
The return is due 15 months after the date of the decedent's
death.The return for the estate of a resident decedent must be
filed with the collector in whose district the decedent had his domi-
cile at the timeof death.The returnfor the estate of a nonresident
citizen must be filed with the collector in whose district the gross
estate in the United States was situated;or,if the'gross estate in
the United States was situated in more than one district,or if no
part of the gross estate was situated in the United States,it must
be filed with the Collector for the Second District of New York,orwithsuchcollectorastheCommissionermaydesignate.
A return on this form must be filed for the estate of every citizen
or resident of the United States whose gross estate as defined by the
statute exceeded $60,000 in value at the date of death.(See
"Estates of Persons Dying before October 22,1942"on the back of
sheet II for information on the requirement of a return in the case
of a resident or citizen dying prior to that date.)
The value of the gross estate at the date of the decedent's death
governs the liability for the filing of the return,regardless of any
valuation as of a subsequent time that may be adopted by the
executor under the provisions of section 811 (j)of the Internal
Revenue Code.
STATUTE AND GENERAL DESCRIPTION
The Federal estate tax is neither a property nor an inheritance
tax.It is imposed upon the transfer of the entire net ,estate and
not upon any Particular legacy,devise,or distributive share.
Federal estate taxation (chapter 3 of the Internal R~venueCode)
consists of the basic estate tax (subchapter A)and the'additional
estate tax (subchapter B)..
In the case of a citizen or resident of the United Stat~s,a specific
.exemption of $100,000 is authorized for the .purpose of.the basic
estate tax,and a specific exemption of $60,000 is authorized for the
purpose of the additional estate tax.
A credit is authorized against the basic estate tax (not in excess
of 80 percent thereof)for estate,inheritance,legacy,or succession
taxes paid a State,Territory,the District of Columbia,or any
possession of the United States.No such credit is allowable
against the additional estate tax.
Creditfl for Federal gift taxes are,under certain conditions,allow-
able against both the basic and the additional estate taxes.
In the case of a citizen or resident of the United States,credit is
authorized by treaties,under certain conditions,for Dominion
succession duties imposed in Canada,estate duty imposed in Great
Britain and Northern Ireland,and inheritance tax imposed in
France.(See "Credits under Death Duty Conventions"on the
back of Bheet II:)
Different provisions control the determination of the tax liability
of the eBtates ofcitizens or residents of the United States and the
estates of nonresidents not citizens of the United States.(Refer-
ences herein to the deceased person's residence mean the deceased
person's domicile.)For specific information on.Federal estate tax-
ation in the case ofa nonresident not a citizen of the United States,see
the "Additional Instructions for Estates of Nonresidents not
Citizens of the United States"on the back of sheet XX.
lESTATES FOR WHICH RETURN REQUIRED
GENERAL INSTRUCTIONS-Continued
questions asked under each schedule must be specifically answered,
and if the decedent owned no property of any class specified for the
s~/:1edule"the word "None"should be,writte,n across the schedule.
The gross estate must be set forth under the appropriate Sched-
ules A,to 1.If a deduction for property previously taxed (as
explained on,the back ofsheet XI)is authorized with respect to a
part of the gross estate,such part should be excluded from Sched-
,ules A to Handincluded,under Schedule I:The deductions,except
amounts claimedfor the'specific exemptions and property previously
taxed,should be shown under tile'appropriate'Schedules J to N.'
In the case of a 'resident'or .citizen'the -amouhts deducted for the
specific exemptions and property previously taxed should be shownunderSchedulesPandQ.Ifthe gross estate of a resident or citizen
exceeds $100,000 the netestate for the basic taxshould be computed
uQ-der Schedule P.The net estate for the additional tax on the
estate of a resident orcitizen should be computed under Schedule Q.i
For every item of principal,any income accrued thereon at the
date of the decedent's death must be separately entered under the
column headed "Value at date of death";and,if the optional valua-
tion is adopted,any includible income with respect to each item
of principal,as hereinafter explained,must be separately entered
under the column headed "Value under option."
The items should be numbered under every schedule and a sepa-
rate enumeration should be used for each schedule.The total for
each schedule should be shown at the bottom of the schedule.Thetotalsshouldnotbecarriedforwardfromonescheduletoanother,
but the total or totals for each schedule shouldbe entered under the
Recapitulation,Schedule O.
The information indicated by the columns headed "Subsequent
valuation'date"and "Value under option"should not be shownunless,the executor adopts the optional valuation authorized by
section'8U'0)of the Internal RevenueOode.If such optional
valuation·is not adopted,the space in the column:s headed "Subse-
quentvaluation date"and "Value under option"may be utilized
for descriptive matter,as indicated in the example,shown under
theinstructionsfor Schedule A.Similar informationshould beomit-
ted in the space providedtherefor undertheRecapitulation,Schedule
0,if the optional valuation is not adopted.
The computation of the tax must be shown in detail as indicated
on sheet XX.If the executor determines no liability for tax,the
word "None"should be shown at Item 11 under "Computation ofTax."' ,'
If credlt for foreign death duties is claimed under a Death Duty
Conventi,?n between the United States and the foreign country,the
proper supplemental form should be inserted immediately,!:tfter
sheet XX of the return.Form 706c should be used if ,credit is
claimed for Oanadian succession duties,Form 706e in case credit
is clairued for British or Northern Irish estate duty,and Form706hincasecreditisclaimedforFrenchinheritancetax.
The filing of Form 706 will not be considered the filing of a com-
plete return as required by the statute and the regulations issued
pursuant thereto unless all the information:as indicated herein is
Sft forth.':..-""'..
If there is more than one executor oradministrator,all should
verify and sigii'the return.Such'persons aieresponsible for the
return as filed and incur liability for,penaltiesprovided for errOne-
ous,false.or fraudulent retufJiS:----'--,".
,If there is no executor or administrator appointed,qualified,and
acting in the United States,every person in,actual or constructivepossessionofanypropertyofthedecedentisconstitutedbythe
statute an executor for the purposes of the tax (section 930 (a)of
the Internal Revenue Code),and is liable for the filing of the return.
If two or more persons are liable for the filing of the return,it is
preferable for all to join in the filing of one complete return,but if
they are unable to join in making one complete return,each is
required to file a returndisclosing all the information he has in the
case,including the name of every person holding an interest in the
property and a full description of such property.If the appointed,
qualified,/J,nd acting executor or administrator is unableto make a
complete return,the statute requires that every person holding,an
interest in the property shall,upon notice from the collector,make
a return as to such interest.
'The person or persons who file the return must,in every case
sign under penalties of perjury the first declaration on Sheet XXI
of both the original and duplicate copies.If the return is prepared
by an attorney or agent for the person or perSons filingthisrettirn
the second declaration on Sheet XXI of both copies must also be
signed under penalties of perjury by such attorney or agent.,
If the taxpayer desires to be represented by an attorney,by COl'"
respondence or otherwise,'a power of attorney must be filed.For
this purpose,Form 711;obtainable from any collector"may-be
executed.-
COMMUNIT~PROPERTt
In the case of persons dying after December 31;1947,property
held by the decedent and surviving spouse as community property
is includible in the gross estate to'the extent of the decedent's
interest in such property under the applicable law of the State,
Territory,or possession of the United States;or of the foreigncountry.'
In the case ,of estates of persons dying during the period October
22,1942(to December 31,1947)inclusive,the gross estate includes,
in aCCOrdance with section 811 ~e)(2)of the Internal Revenue Code,
as added by section 402 (b)of the Revenue Act of 1942,the entirecommunitypropertyheldbythedecedentandsurvivingspouse
under the law of any State,Territory,or possession of the United
States,or any foreign country,except such part thereof as may be
shown to have been received as compensation for personal services
actually rendered by the surviving spouse or derived originally
from such compensation or from separate property of the surviving
spouse.In no case,however,shall such interest included in the
gross estate of the decedent be less than the value of such part ofthecommunitypropertyaswassubjecttothedecedent's power of
testamentary disposition.
For further details,see the Estate Tax Regulations.
VALUATION
-I:
Unless the executor elects otherwise at the time the return is
filed,all pro?herty-iilcluded iIi the gross estate 'must be valued as of
the date of t e deceQ.ent'~~l,lat4.,:.,''.'. ,
'()PTIONAJ,VALUATJQN,
If the executor elects to adopt'the ~aiuation auth~rized,by sec-
tion 811 (j)of the Internal Revenue Code,suchelection must be
expresalr.indicated in the space provided under "General Infor-
mation.'The election cannot be exercised unless,the return is filed
within 16 months,after the decedent's death or within the per.iod jor
filing the return as eXtended by the Commissioner or the collector under
the authority oj.the law and regulations prescribed jOr such extensions.
In general,the object of section 811 0)of the Internal Revenue
Code is to make provision whereby the amount of tax otherwise
payable may be lessened when,within the year following the de-
cedent's death,tlie gross estate has suffered a shrinkage in its aggre-
gate value.
The executor may,by an election duly'made upon this return,
have the property which was included in the gross estate on the date
of the decedent's death valued as of the applicable dates,as follows:
(1)Any property distributed,sold,exchanged,or otherwise
disposed of within 1 year after the decedent's death,valued as
of the date of such distribution,sale,exchange,or other dispo-sition,whichever first occurs';'-;-'~'-.,,0"•
(2)Any property not distributed,sold,exchanged,or other-
wise disposed of within such 1-year period,valued as of the date
1 year after the date of the decedent's death;
(3)Ap.y property interest,or estate which is "affected by -
mere lapse of time/valued as of the date of decedent's death;
except that an adjustment is to be made for any difference in its
value,not due to such lapse of time,as of the date 1 year after
the date of decedent's death,or as of the date of its distribution,
sale,exchange,or other disposition,whichever firstoccurs.
Property,in the case of a sale,exchange,or other disposition
thereof within the I-year period,is to be valued as of the date
when it ceases to form a part of the gross estate,that is,the date
when the title passes as the result of its sale,exchange,or other
disposition.The terms,"distributed,""sold,""exchanged,""or
otherwise disposed of,"comprehend all possible ways by which
property may be separated or passed from the gross estate.
The propert.y to be valued as of 1 year after the date of decedent's
death,or as of that date,or as of some intermediate date,is the
property included in the gross estate on the date of the decedent's
death.It will be necessary in every case first to determine what
property constituted the gross est~fe at decedent's death..
,, :1&-1_141
t·
I./
..---------.--'-~'T"._,fl-.
'.1 '..
GENERAL INFORMATION
---- ------- - ------- ------~------_:.------------------------------------------------------ - ---------------------------------y~~;-i~-;hi~h-l~~t-d~~~~icile was establishecL J.91'-~~~..
Date of marriage to surviving spouse---------l'fo--SIlD1.V1ng-.,e*S"---~-~----7-------------------~__~__
Domicile at date of marriage to surviving spouse"~c~_
Citizenship (J;lationality~t d!Lte ofdeath---.--h~tett-StO-~--Ot-~fJ1jed.ce-------h----------h-h----------h------7
Place of death ~_~_c ~~fit"'"-B1.,.,#---p~-1v~,-~--.------------------~-~'-------------
Cause of death_m~rI~«mU~-·Be'a:rl_ntset\8e Length of last illness------3-t::Otltbl----------------.-
Names it-addresses of decr-dent's physicialls :--~----------------------------------------------------------~-----~------,-------:-------------------c----~---~••#--H.J).--------8l.r,.--e~'1-~tlla-----------------_---"-~-------------~----------------".,------------- - ----------- --------------------------------------- - --- ------ - - --------- ------------ ---- ----------------------------------------------------
1£decedent was confined in-a hospital duriilg his last illness or within three years prior to his death,give name and. .~..address ::>f hospitaL c ~_
I>ate of birth----:ltme--7a-Jf14--------:----------Place of birth----~e--~hp~~1:vm1e.----~---
Business or occupatioll_____-"!I'.2J".e.~-c_If retIred,state former bUSllless or occupatIOn
____________~I'Il_~l"--m-Lumb.z:--~s----------h-------..-h "_
Business address---'B1~"~cPermarJ,,V~--------------.-.------.---------------------------------------------------.
Married,single,separated,widowed,or divorced at date of deathm_il~_.~n m_hch"-----h----
If widowed,give name of deceased spouse and date of death--B1d~ed--~~~-e¥nm.!SC--1I1'/.19-~-mm ..-
..
N~~b~~-~f-~~iidl:~~~-------~--~~12l~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~.~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
HEIRS,NEXT OF KIN,DEVISEES,AND LEGATEES
(If more than five,only the names of the five principal ones are required)
Name Relationship Address
lbAald L~_'._.Soc
(1fo'WneC(i••~_.r;1e4'/31I';'1).
&tIm.ttI K...~6J r,.
'68 Lee S-t....tt:et
GleafQ.IJ'D..tlllWSs
!9 E.-P1ke StreetCmlO'.bfJlNr.~1'<1.,
.:£
~-E'!t\~b..-l}.ftm1 ..-P:1thbm!ehc22~a.(Mailing address)
Did decedent die t~state?~J~..--------_
.Were letters t••~or -of administ~·ation granted for this estate?-.:.1'0$----..------------------------------------------_
D ate granted.~~_c 1+,"-95..~.Case No .-----------_-- --__-_
Narne and ~c1lion.of court!1r~~-'--Ocf-lt.later--01'--:Bl1l!-1tm--V~~~--tba_------------~--.~'.
.h_m ~__~__~_~~.-J~~-.,lyan1a-----------------------,~_
To whom granted?(Designate whether executor,executrix,administrator,or administratrix.Explain if different
from the person or persons filing return.):
ftdeU'tJ 4fNst ~._·b~tor-
(Designation)(Name)
____________:~o
~(Mailingaddress)
(Name)(Designation)(Mailing address)
ESTATE OF ~!~_J~~~~~.u __
SBll:ET II
GENERAL INSTRUCTIONS-Continued
Interest accrued to the date of the decedent's death on bonds,
notes,and other interest-bearing obligations constitutes property
of the gross estate on the date of his death and is to be included
in the optional valuation.Rent accrued to the date of the de-
cedent's.death on leased realty or personalty constitutes property
of the gross estate on the date of his death and is to be included
in the optional valuation.
Outstanding dividends which were declared to stockholders of
record on or before the date of the decedent's death constitute
property of the gross estate on the date of his death,and are to be
lllcluded in the optional valuation.Ordinary dividends declared
to stockholders of record after the date of the decedent's death do
not constitute property of the gross estate at the date of his death
and are to be excluded from the optional valuation.However,if
dividends are declared to stockholders of record after the date of
the decedent's death with the effect that the shares of stock at the
subsequent valuation'date do not reasonably represent the same
property existingatthe date of the decedent's death,such dividends
are to be included in the optional valuation,except to the extent
that such dividends are paid from earnings of the corporation after
the date of the decedent's death..
The election applies to all the p-roperty included in the gross
estate on the date of the decedent s death.It cannot be applied
only to a portion of such property.
In every case where the election is exercised,the return must set
forth (1)an itemized description of all property included in the
gross estate on the date of the decedent's death together with the
value of each item as of that date,(2)an itemized disclosure of all
distributions,sales,exchanges,and other dispositions of such prop-
erty during the I-year period after the decedent's death,together
with the dat~s thereof,and (3)the value of each item of property
determined as hereinbefore explained and in accordance with the
regulations issued pursuant to subsection (j).The foregoing infor-
mation must be shown under the appropriate cplumns of each
schedule.Under the column headed "Description"a brief state-
ment for each item must be shown explaining the status or disposi-
tion governing the subsequent valuation date,such as,"Not dis-
posed of within year following death,""Distributed,""Sold,"
"Bond paid on maturity,"etc.Under this same heading a descrip-
tion of each item of principal and includible income must be entered
separately.Under the heading,"Subsequent valuation date,"the
applicable date for each separate entry of principal and includible
income must be shown.Under the heading "Value under option"
the amount of the principal and the amount of includible income
must be separately shown.In the case of any interest or estate,
the value of which is .affected by mere lapse of time such as patents,
leaseholds,estates pur autre vie,or remainder interests,the value
shown under theheading "Value under option"must be the adjusted
value,i.e.,the value as of the date of death with an adjustment
reflecting any difference in its value as of the later date not due to
mere lapse of time.Under the heading "Value at date of death"
the amount of the .principal and the amount of includible income
must be entered separately.
For examples illustrating the entry of the information required
under the schedules,see the reverse of sheets III and V.While
the examples there shown pertain to Schedules A and B,the
information required under the other schedules should be set forth
in a similar manner..
All the information indicated on this form must be supplied.
Statements as to distributions,sales,exchanges,and other disposi-
tions of the property within the I-year period after the decedent's
death must be supported by evidence.If the court issues an
order of distribution during that period,a certified copy of the
order must be submitted as part of the evidence.The Com-
missioner may req!1ire the submission of such additional evidence
as is deemed necessary.'.
PENALTIES
For penalties for failure to file return when due,keep records,
and supply information,or for the preparation or presentation or
the aiding or assisting in the preparation or presentation of a false·
or fraudulent return,affidavit,claim,or document,see the Estate'
Tax Regulations.
CREDITS UNDER DEATH DUTY CONVENTIONS
Death Duty Convention with Canada.-In the case of a citizen
or resident of the United States,credit is authorized for Dominion
succession duties paid in respect of property situated in Canadaand
included for tax by both countries.
Death Duty Convention with United Kingdom of Great Britain
and Northern Ireland.-The provisions of this conv1mtion are
effective as to the estates of persons dying on or after July 25,1946.
The representative of theestate ofany person dying after December
31,1944,and before July 25,1946,may elect;in a written statement
filed with theestate tax return orassoonthereafter as possible,that
the provisions of the convention shall be applied to the estate.
In the case of a citizen or resident of the United States,credit is
authorized for United Kingdom estate duty paid in respect of
property situated in the United Kingdom and included for tax by
both countries.A further credit is authorized if the decedent is
regarded as domiciled in both the United States and the United
Kingdom.
Death Duty Convention with Franee.-The provisions of this
convention are effective as to estates of persons dying on or after
October 17,1949.In the case of a citizen or resident of the United
States,credit is authorized for French inheritance tax paid in
respect of property situated in France and included for tax by
both countries.A further credit is authorized if the decedent is
regarded as domiciled in both the United States and France.
Computation of Credits under Treaties.-For information
relative to computation of credit for foreign death duties,see
instructions set forth on reverse side of Sheet XVIII.
ESTATES OF PERSONS DYING BEFORE OCTOBER 22,1942
The instructions on this form are in certain respects inapplicable
to estates of decedents dying before October 22,1942.The scope
of the gross estate,the deductions,the rates of tax,and the credits
against thetax provided in the case of the estate of a decedent dying
before October 22,1942,should be ascertained by reference to the
appropriate Estate Tax Regulations.The return for the estate of
any such decedent who was a citizen or resident of the United States
should be made on the current revision of Form 706,since earlier
revisions are not kept in stock.The schedules may'be'"modified
to the extent found necessary...
A return'must be filed.for the estate of every resident ot the
United States (whether a citizen or noncitizen)whose gross estate
as defined by the statute exceeded in value:
$50,000 if the decedent died after September 8,1916,and before
10:25 a.m.,eastern standard time,February 26,1926.
$100,000 if the decedent died thereafter and before 5 p.m.,
eastern standard time,June 6,1932..
$50,000 if the decedent died thereafter and on or before August
30,1935.
$40,000 if the decedent died thereafter and before October 22,
1942.
A return must be filed for the estate of every nonresident citizen
of the United States who died after 11 :40 a.m.,eastern standard
time,May 10,1934,if the value of the gross estate exceeded the
applicable amount indicated above.However,in the case of a
nonresident citizen dying after September 8,1916,and before 11:40
a.m.,eastern standard time,May 10,1934,the estate tax is imposed
upon the transfer of only the portion of the gross estate situated in
the United States (as explained on the reverse of sheet XX),and a
return is required regardless of the value of such part of the gross
estate.
FURTHER INSTRUCTIONS
Detailed instructions pertaining to each schedule are included
herein.Additional instruc,;ions for estates of nonresidents not
citizens of the United States are given on the back of sheet XX.
For further information seethe Estate Tax Regulations,!L copy of
which may be obtained from the Collector of Internal Revenue
for your district.
16-19481H1
..J "L ..
·GENERAL INFORMATION-Continued .
Did the decedent at date of death own property itIme"tate or country other than that of his last domicile?_~~__c _
Place of ancillary probate proceedings,if any --~_n n 1liiim__m m m m m m m nun m _
Name and address of ancillary administrator or executor ~~.-----------------------
Did the decedent atietime of his death have a safe deposit box held either alone or in the joint names of himself
and another?~-----!f~on-.i1UOi~--~-6-TiU$tn---:-~rim:-:-"fltta·.mm~--mpa----~iS!i--Otf1eeITso,state locatIOn _m __n.__m m__C_m_m__nn__m m"mn __m_~_..,...-n---cn"-~'-mm-.---n m _
If held j~~~;=~ef.t_nt depositor and his relationship to the decedent m__n n__hmnmn_
If th~--d~~~d~;;t-h~d-~-~~'bii-~t-th~-ti~~-~f-hi~-d~~th-~di~~t~-~~d-~;-~h~t-~~h~d~i~~-~-thi~-;;t~;~-"th~-~~~~
tents are listed ~"" ---."._
--------------------------------------------------------------------------------------------------------------------------------------";:-----------------
---------------------------~------------------------------------------------------------------------------------------------------------------------.---~
(For further information,see"GeneralInstructions")
Does the executor elect to have the gross estate of this decedent valued in accordance with values as of alttie or
dates subsequent tothe dece~ent's death as authorized by section 811 (j)of the Internal Revenue Code?_
(Answer "Yes"or "No.")
The election cannot be exerci.sed unless it is shown upon the return,Form 706,and the'return is filed within
15 months after the decedent's death or within the period for filing the return as extended by the Commissioner or
the collector under the authority of the law and regulations prescribed for such extensions.
The due date for the filing of the retUrn is the-day of the 15th calendar month after the decedent's death numeri-
cally corresponding to the day of the calendar month in which death occurred,except that,if there is no numerically
corresponding day in such 15th month,the last day of such 15th month is the due date.For example,if the decedent
died on August 31,1942,the due date is November 30,1943.Ifplaced in the mails the retutn must be posted in ample
time to reach the collector's office,under ordinary handling of themails.onorbeforethedateonwhichtherettlrn-.is
required to be filed.
Ch'arl••fl.~eyESTATEOF~•_16-1948&-4 SHEET III
INSTRUCTIONS FOR SCHEDULE A
REAL ESTATE
Real estate should be so described and identified that upon
investigation by an Internal Revenue officer it may be readily
located for inspection and valuation.For each parcel of real
estate there should be given the area and,if the parcel is improved,
a short statement of the character of the improvements.For city
or town property state street and number,ward,subdivision,block
and lot,etc.For rural property state township,range,landmarks,
etc.
If any item of real estate is subject to a mortgage with respect to
which the decedent's estate is liable (i.e.,if the indebtedness is
enforceable against other property of the estate not subject to such
mortgage,or if the decedent was personally liable therefor),the
full value of such property must be extended in the value column.
Theamountof the mortgage in any such case should be shown under
..Description"in this schedule,and deductiontaken therefor under
Schedule L.If,however,the decedent's estate is not liable for
the amount of the mortgage,only the value of the equity of redemp-
tion (or value of the property less the indebtedness)need be extend-
ed in the value column as part of the gross estate,in which case
no deduction for the indebtedness is allowable under Schedule L.
Real property which the decedent has contracted to purcnase
should be listed in this schedule.The full value of the property
and not the equity must be extended in the value column.The
unpaid portion of the purchase price should be deducted under
Schedule L of this return.
The value of dower,curtesy,or a statutory estate created in lieu
thereof,is taxable,and no reduction on account thereof or on
account of homestead or other exemptions should be made in
returning the value of the real estate.'
The basis for the returned values should be stated.If based
upon appraisal a copy of such appraisal should either be attached
to the return or retained in your files subject to inspection.
EXAMPLES SHOWING USE OF SCHEDULE A
Example where the optional valuatio1>~8 not adopted;date of death,January 1,1947
ItemNo.Description ••-,Subsequentvaluation Idate
Valueimder
option
Value at dateor
death
1
2
House and lot,1921 William Street NW.,Washington,D.C.(lot 6 square 481).Rent of $900 due at end of
each quarter,February 1,May 1,August 1,anti November 1.Value based on appraisal,copy of which isattached,._.,_
Rent due on item 1 for quarter ending November 1,1946,but not collected at date of death .__..Rent accrued on item 1 for November and December 1946__.._
House and lot,304 Jefferson Street,Alexandria,Va.(lot 18,square 40).Rent of $100 payable monthly.Value based on appraisal,copy of which is attached .....-----------,..__~_
Rent due on item 2 for December 1946,but not collected at date of death .~c _
Example where the optional valuaUon i8 adopted;date of death,Janua,r1l1,1947
$36,000
900
600
12,000
100
ItemNo,Description Subsequentvaluationdate Valueunderoption Valueat dateofdeath
1
2
House and lot,1921 William Street NW.,Washington,D.C.(lot 6,
squar!3 481)..Rent of $900 due at end of each quarter,February
1,May 1,August 1,and November 1.Value based on appraisal,
copy of which is attached.Not disposed of within year followingdeath._
Rent due on item 1 for quarter ending November 1,1946,but notcollecteduntilFebruary1,1947 ~__
Rent accrued on item 1 for November and December 1946,collected
on February 1"1947-c-------------,--------------------------------------.__Hous~and'lot,304 Jefferson Street,'Alexandria,Va.(lot 18,square 40)
,Rent of $100 payable monthly.Value based on appraisal,copy of
which is attached.Property exchanged for farm on December 1,1947 .'_C _
Rent due on item 2·for.December 1946,but not collected until Febru-
ary 1,1947__~------------------:-;..-------------------'-~~-------"
1/1/48 $30,000 $36,000
2/1/47 900 900
.2/1/47 600 600
,-.
12/1/47 10,000 12,000
2/1/47 100 100
16-19486-8
f
~
p-----~,~"~,.~-.~._",------------------------..
GROSS ESTATE
SCHEDULE A
REAL ESTATE
(Bee instructions on reverseoC thepreceding sheet)
(Anse~~'~¥e$?~~d~~~.~,~the time of his death"own a~y real estate in the United States?!~_
Item
No.Description Sub8equent vai-uation date Vaiueunderoption Value at datetlf
death
AU tbatcerUID lot of ~d s1tu::J.te1ft tile ,•ot $
ilcko17,1:0••511>of IbUnt PlGU'.lmt.t,of 'laob1qton.,
,GOd E~te of Penna-rlw4da...bounded .4 delc.rt j as follow:',
,~at ciI1J'O!t pin OJ)e;,at'!\t~e f Q low t tree at
tbe nol"tbJast comer ot lot oov O~".1,of .'"el VU ,$QIl)
tlJ.eD¢ebg Une of lmda nov OIl to..1 01 Jo,.;,'b Beft1e.r.•
6.-p laat."te~to an 110ft,p:taJ'thene,by lin,',of lads 11
..roJfterl,of m1aabeth 3.;Stwart.S 1$';}$\IS?teet;
I lachdtoemterof ,treet otsa14 ,"eaetoul1 mo•
.a6 V4Il1oe Md Pltt.bm--,1oa4);t!kt10GB "We t."t"t
tbmCG I.16°Vest..181 teet 4 1Bcustbo ple of bAi:11/mlna·..
Be"maeeeted t~Q dwl1!8a ~~.
8eiD&tbe eom~propert$CO!1vere4 to r:1••V.zromlG7 b1 e4
at m1u.htll3.St-.art end d'Kob.BJVArt...11 ..lDsband,
dated '/19/U"and nco'".10 too P.'rdGl"'a 0 nee of1l3~00tmt7 fa Dn4 Sook fo1l.lf1e f~S'.pac s».
,"
See do-need otClm.:olee W.I1ro:r.l.,·an .»U4 '·Dromleg.11 8
vUe,to hancle &CriDe.(latH 1211,31"end r~ed
Dee4 Bcok Vol••581#vase 2511 ad,4 01 ft,"10 8.~,.,$I"
to C~les W.Broa1V za<1 ml~"81'.biG wife,datedJ2/16/n.end ..ecor4ed In Dee«~Yo DO 581.pq.252.
c?eatlDB a tnlat tr the ettlr.Uee Ia \battles W.Bromley c d
HU4rG4 SNml..bSs t4t••
!be aaltJ HU4l'e<l 1lror4.,died J'anu3l77.1944.
~=_,ld '.'tua17 29.1952 to ,V."'.Hell ,.4 C1 21 C.He,,.•14&"',fe.. ,
~lJlli price ..t12.1lSOD-OO
1
TOTAL (also enter u~der the Recapitulation,Schedule 0)_________________________________$_______________________$~!~~
(lCmore space is needed,insertadditioDalsheetsoClIBIDe 8Ize)
'16-19~ScHEDULE A--8Hl!ll!lT IV
INSTRUCTIONS FOR SCHEDULE B
STOCKS AND BONDS
Description.-Description of stocks should indicate number of
shares,whether common or preferred,issue,par value,price pel'
share,exact name of corporation,and,if not listed on a stock
exchange,the post office address ofthe principal business office and
State in which incorporated and the date of incorporation.If
listed,state principal exchange upon which sold.Description of
bonds should include quantity and denomination,name of obligor,
kind of bond,date of maturity,interest rate,and interest-duedates.
State the exchange upon which listed,or if unlisted,the principal
business office of the company.
Yaluation.-In the case of stocks and bonds listed on a stock
exchange the mean between the highest and lowest .quoted selling
prices on the valuation date shall be considered as the fair market
value per share or bond.If there were no sales on the valuation
date,such value shall be determined by taking the mean between
the highest and lowest sales on the nearest date before'and the
nearest date after the valuation date (both such nearest dates
being within a reasonable period),and by prorating the difference
between such mean prices to the valual;ion date,and by adding or
subtracting,as the,case may be,such prorated portioI}•of the
difference to or from the mean price obtaining on such nearest
date before the valuation date:For example,assume that sales
of stock nearest the valuation date (June 15)occurred 2 days before
(June 13)and 3 daysaftel'(June 18)andthat onsuch days the mean
sale prices per share were $10 and $15,respectively.The price of
$12 shall be taken as -representing the fair market value of a share
of such stock'as of the valuation·date.If,however,on June 13 and
18 the mean sale prices per share were'$15 and $10,respectively,the
price of $13 shall be taken as represenl;ing the fair market value of a
share of such sl;ock as'of the valuation date.If the security ,vas
listed on mOTe than onG exchange;'the records of the exchange where
the security is principally dealt in should be employed.In valuing
listed sl;ocks and bonds the executor should observe care to consult
accurate records to obtain values as ofthe applicable valuat.ibn dal;e.
In the case of,,stock::;and bonds which are not listed upon an
exchange,but are dealt in through brokers,or have a market,the
fair mkrket valueshiJ.ll.bedetermined by taking the mean between
the highest and,lowest selling prices as of I;he valuation date;or,if
there were nO sales.on that date,such value shall be determined by
taking the mean between the highest and lowest sales on the
nearest date before and the nearest date after the valuation date
(both such nearest dates being within a reasonable period),a,nd by
prorating the difference between such mean prices to the valuation
date,and by adding or suhtracting,as the case may be,such
prorated portion of the difference to or from the mean price obtain-
ing on such nearest date before the valuation date.If quotations
are obtained from brokers,or evidence as to the sale of securiiies
is obtained from the officers of the issuing companies,the executor
should preserve in:his files the letters furnishing such quotations
or evidence of sale for inspection when the return is verified by an
investigating officer.
If actual sales are not available during a reaSonable period
beginning before and ending after the valuation date,the fair
market value may be"determined by taking the mean between the
bona fide bid and asked prices on I;he neareRt date before and the
nearest date after'the valuation date (both such nearest dates being
within a reasonable period),and by prorating the difference between
such mean prices to the valuation date,and by adding or subtract-
ing,as the case lllay be,such prorated portion of the difference to
or from the mean price obtaining on such nearest date before the
va]uation dat".If actual sale prices or quoted bona fide bid and
asked prices are available on a date within a reasonable period prior
to the valuation date,but if no actual sale prices or bona fide bid
and asked prices are available on a date within a reasonable period
after the valuation date,Or vice versa,then the mean between such
highest and lowest available sale prices or bid and asked prices may
be taken as the value.
Inactive stock and stock in close corporations should be valued
011 the basis of the company's net worth,earning and dividend-
paying capacity,and all relevant factors bearing on the value 0:the
stock.Complete financial and other data upon which the estate
bases its valuation should be submitted in duplicate with the return,
including balance sheets (particularly the one nearest to the valua-
tion date),and statemenl;s of the net earnings or operating results
and dividends paid for each of the 5 years immediately preceding
the valuation date.•
Securities returned as of no value,nominal value or obsolete,
should be listed last,and the address of the company and the Sl;ate
and date of the incorporation should be stated.Correspondence
or statements used as the basis for return at no value should be
retained for inspection.'
Interest and dividends..e:-Interest and dividends must be shown
separately as explained inthe general instructions under "Execution
of Return:",
Estate of nonresident not a citizen ofthe United States.-Except as
hereinafter provided,in the case of an estate of a nonresident not
a citizen of the United States,stocks or bonds of the following
classes must be included hereunder as situated in the United States:
(1)Stocks of corporations organized in the United States,regardless
of the location of the cerl;ificates;(2)stocks of foreign corporations,
if the stock certificates were physically situated in the United States
at the time of the decedent's death;and (3)bonds of corporations,
whether domesl;ic or foreign,if the certificates were situated in the
United States at the time of death.Under the provisions,of the
Death Duty Convention with Canada,in the case of a resident of
Canada not a citizen of the United States,stocks of Canadian
corporations are not to be included in tIllS schedule as situated in
the United States.Under the provisions of the Death Duty
Conventions with the United Kingdom and France,in the case of a
resident of either the United Kingdom or France not a citizen of the
Unit,ed States,(1)stocks of corporations other than those organized
in the United States and (2)all bonds,regardless of the locat.ion of
the issuing corporation,are not to be included in this schedule as
situated in the United States.The Death Duty Convention'
between the United States and the United Kingdom is effective
only as to estates of (1)persons dying on or after July 25,Hl46,
and (2)persons dying after December 31,1944,and before July 25,
1946,in case the representative of the estate elects in the pl'f·scribed
manner that the provisions of the convention be applie:1.The
Death Duty Convention between t,he United States and France is
effective only as to estates of persons dying on or after October 17,
1\)49.
Examples.-See examples showing the use of Schedule B which
are printed on the back of Sheet V.
16-19485-9
I __-------"""1
__~-"-__II!JIIIII"'~--""'---~---_"'---::-"""---~----=====,-=====---.
SCHEDULE B
STOCKS AND BONDS
(Seeinstruetionsonreverse ofthe preeeding sheetBnd this sheet~
(1)Did the decedent,if a resident or citizen of the United States,own any stocks or bonds,regardless of situs,
at the time of his death?J••(Answer"Yes"or "No.")
(2)Did the decedent,if a nonresident not a citizen of the United States,own,at the time of his death,any stocks
or bonds situated in the United States as explained in the instructions?(Answer "Yes"or "No.")
I~:'Description (including face amount of bonds or number of shares)Par .SubsequentUmtvaluevaluationdate Value under option Value at date ofdeath
'01.25
12.50
1.182.00
1&..00
9:.4'3.13
161.2S
'.267.50
67.·50
$
U.460.94
l4.OSG.OO
\300.00
~2.'SO.00
$
(Ifmorespaee is needed,insert additionalsheetsofsamesize)
_~T:"'~O~TA~L~(a~ls~o~en~te~r~un~de~r~th~e~R~eca~PEit:'.'::ul~at~io~n,c..'::S~ch~ed~u~le~O'!.=.)-=---=---=--=---=--=---=--=---=---=--=---=--=---=---=--=--L.:$~--=--=---='---=--=---=--=---=---=-,--\",:::$-~~<::+':~-:~.'~:;;u)
1 90 8h'~A1t.11'4mm co.ot Amarl.c l.~.Bo 60-)/
DtV1den4 of .~11/1"51
paid 12/10/;1
a.10 aba.maconda Coil;'-ma~ff'"A ea.,s.tal 'I ~h I SO so-1I8.,.V1'-lmd of'reco:r4 ...,.,..,51.
.paid 12/aI'1
,.16 abs.AtlontlcBef1n1ftS co..
~..25.
I DlV1cknd of recoN U/alA
.patd U/1,/Sl
_152e~AtlmUCBeftnlD;CD.".
t",,3.'"euta.H'4.eas.s ••
s.150 -.B.....It Lclte·Mo
l1aUroa4Co.I1.JO a..Pf4i•
.6.22'$lI.Betblelle Steel Col'g..
Ct •••
-----------------1---1----1-----1-----.:...---1----
Char)....11·n-a-"ESTATE OF :!It ~~~.---------------------------16-1948&-8 SCHEDULE B--SHBET V
INSTRUCTIONS FOR SCHEDULE B-Continued
EXAMPLES SHOWING USE OF SCHEDULE B
Example where the optional valuation is not adopted;date of death,January 1,1947
-----1 I I 1 _
Item
No.Description (~!lludin~face amountoJ bonds or numberofsbares)
;
Par Unit valuc Subsequentvaluationdate Value under option Value at_dtlte,of.death
600
400
1,000
60,000
..55,000
,.
$$
110 ,,_
100
100
$60,00D---:-eArkansas --Railroad Co.first mortgage'
4%,20-year bonds,due 1950.Interest payable
quarterly on Feb.1,May 1,Aug.1,and Nov.1,N.Y.Exchange 1 1,000
Interest coupons attached to bonds,item 1,due and
payable on Nov.1,1946,but not cashed at date
of.deat!!----'c-----------_co,:',c =--,------------1 ------1------------------I--------~-----------------
Interest accrued on item 1,from Nov.1,1946,toJan.1,1947 :- . ,,_
.":.t'j ~~.
500 shares Public Service Corp.,common ex divi-dend,N.Y.Exchange _
.Dividend on item 2 of $2 per share declared Dec.
10,1946,payable on Jan.10,1947,to holders ofrecordOIfl)ec._30,19i6 :c I I 1 1 :_
1
"2
Example where the optional valuation 1:S adopted;date of death,January 1,1947
Item
No.Description (includingface amount of bonds ornumbcr of shares)
~.:.~
Par Unit value Subsequent
valuation date Value under option Valueat date of death
99
99
100
.1 ;
.'
$60,00o--Atkansas Railr~ad CO.first mortgage
4%,20-year bonds,due 1950.Interest payable
quarterly on Feb.1,May 1,Aug.1,and Nov.1,N..Y.Exchange on datE:of death <•1 1,000
$30,000 of such bonds distributed to legatees onAug.:l,1947,N.Y.Excllange_~_~, _
$30,000 of such bonds sold by executors on Sept.1,1947 , _
Inter-est coupons 'attached to bonds,item 1,due
and paY_able on Nov.1,1946,but not cashed at
date of death.Cashed by executor on Feb.1,1947 , , _
Interest accrued on item 1,from Nov.1,1946,to
Jan.1,1947.'Cashed by executor on Feb.1"1947 . , , _
8/1/47
9/1/47
2/1/47-
2/1/47
$
29,700
29,700
600
400
$
•60,000
_____,s,_
600.~
400
2 500 shares Public Service Corp.,common.N.Y.
Exchange.Ex dividend on date of death 1 -100 I no
Not disposed of within year following death_______________________90
Dividend on item 2 of $2 per share declared Dec.
10,1946,and paid on Jan.10,1947,to holders ofrecordon-·Dec.30,1946 , , _
1/1/48
1/10/47
45,000
1,000
55,000
1,000
I 1 1 1 1 •I..
...~;].:,-INSTRUCTIONS FOR SCHEDULE C
MORTGAGES,NOTES,AND CASH
The classes of pl'operty under this schedule should be listed
separately in the order given.
Mortgages.-State (1)face value and unpaid balance,(2)date of
mortgage,(3)datf5 of maturity,(4)name of maker,(5)property
mortgaged,and (6)interest dates and rate of interest.For ex-
ample:Bond and mortgage for $9,000,unpaid balance $6,000;
dated January 1,1944,John Doe to Richard Roe;premises 22
Clinton Street,Newark,N.J.,due January 1,1947;interest pay-
able at 6 percent per annum January 1 and July 1.'.
Notes,promissory.-;-Show similar data.
Contract by the decedent to sell land.-Show name of vendee,date
of contract,description of property,sale price,initial payment,
amounts of installment payments~"iIhpaidbalance of principal and
interest rate.
Cash in possession.-List separately from bank deposits.
Cash in bank.-State bank and address,amount in each bank,
serial number and nature of account,showing whether checking,
savings,time deposit,etc.If statements are obtained from banks
they should be retained for inspection by an internal revenue agent·.
Estate of nonresident not a citizen of the United States.-In the
case of a nonresident not a citizen of the United Statee,a bank
deposit is not regarded as situated in the United States if the
decedent was not engaged in business in the United States at the
time of his death.Under the provisions of the Death Duty Con-
ventions with the United Kingdom and France,a bank deposit is
regarded as situated in the country of the decedent's residence
irrespective of where he was engaged in business.The Death
Duty Convention between the United States and the United
Kingdom is effective only as to estates of (1)persons dying on or
after July 25,1946,and (2)persons dying after December 31,1944,
and before July 25,1946,in case the representative of the estate
elects in the prescribed manner that the provisions of the com'en-
tion be applied.
The Death Duty Convention between the United States and
France is effective only as to estlttes of persons dying'o-n or after
October 17,1949.
16-J9485--9
-,
---~
1,,703.,1'
S~'S6.8S
30'",;
3t~87.'D
.1 679..00
16.00
3/4
!i,4-)l1,.6
62-1/a'
20
10
"
SCBEf:IOL!B(e~2lt,1n\t.(1)
14$bs.CQnJOlldat,d 011Cs~p..
(nov t5J:nellJ,r 011 C<n'p.)CO.''Q'·'No~D1v14.dor r.~ord 1171'/51
pUd 12/151,1 ..
600an••.Oow.G~&CO.c_p1te.1
(In UqUj,datlon-flnal p~t1lumtUI'I1i),10
..
.'O,bS.D.r;1t<nt '(')l($t"It LiGht eo.
Co~,1.00
13'shs.1)e$1'e &Co.C¢l$AQU
Dtvldtn401 rtcoN 12/10/51,
prdd 1./2.1'2 .
u.
16.110 .b••The Dutro1t!d1$Qn Co.,
Oapital .~O ~2-'/16
.1'.100 IJa•.01~d.Alkali.co..,C.,..:m 103'
18.40 aha.!.1.Du.Pont de JhnQurs .
I)Ga.~n .,5.0091...3/4
»!'v14«td olr.cord U/2.6,ISlfpaid12!141fjl;
.',670.0&
40.09
$7....1/1 1,4'7.'0
~.~;....,';'1 ~;,..:~"
't ~'$-$116 '"3..."'.50
U,.1.l.43 •.."
.12'.00
15.468.',
300.00
32--1/2
2.0.13/16
118-3/4·
~.oo :It ;'1-9/16.,\
,
125 thtiit 'ldel1t,!ro~rt Q)~
Cap1t$1.....25
D!v14cdot 1·.~'t~12/7/'1,
paid 12/18/;1 ..,;';''""
\,•,.ta,thllOenwalEl$(lt1i.C·CO.':';.:.'
~on,1'0..
40 $h,,·O@'&tall~odJ)~o~p.\.'~.v
CO~.".t'";..10
24.';00 ~b8.(hJoer·$l _torI Corp.
~aon..~
VI,Vldlna Of·~eQ.01:\l l1n/J/f1~putt 12/10/51 .'
2'.100 aha..BtuuiJ.1...Atlo.J Glas$Co.Capital
19.SO $h~.!4le_t.r Steel Co.»Capital .
20.200 Ihe.F4u1tebl.GQa Co••
Common . .
J
"
''to,
.'
SCHEDULE .B (eonttnUed)
,.
27,,.50 shs'fHmllentf~e ~{in1ng Co.,
~ap1ta1 ",
28.SO sh.su1f)tns-1'16nvi.Ue Corp.
0,,1\\1:'101"1 .'
D1V1dendof ;rtiC!o:r~12/31'1,
,paid 12/1'/;1 '
12/50 :"'3...7/$
"
6~J/S ','18.75
lOO.'OQ
10 .20-1/4
'C',
',G96.,75
l)O.SQ
50.00
4,96~.'O
7!).OG
1,620.$0
,2S<i~a
10
sa ,ttbs,.lt'ntltt,ott CoPP~l"Gorp.
Canlmon
I!iv1dend of ,,1"$cord 11/30/'1,
,aid 12/19151 '
100 &hs.loppex-fJ Co._Inc.CCqonnt1t1d"f.'CJt·r~ordl.2!llJ!'il.
,paid 12/'l.O1'1 ,
~/'
200 shs.L-on$8tlAl"Q~s Co •.tOa);'!tal
Di'9iQend Qtreeord 11/237'1,.,
,,~iil1d 12/10/S1 "
32.ao she."i()'tuft,d,ll.I'l1e~IN.?JtlV C'.1:
Ct*.Jiltil '
Dl\d.d&1d ot .reoord U!19/'1,V~1d 12/10/51
:l~h l2f)sbthNatlon~l Sink 01"DetrOlt ,
CO-en
34.100 ehs.Pbfl11psPetroleum Co.¢ap1t81 '
35.tQ~sh$.Roe-bestel·Ga$•tfJ.iilotri.oCo·r,'ii,~
'6,25 Sb5t Sohenl,y Di$tiller,Cerp.,
~1..40 33-'/16
10 ,4'.-3/1,6
'0,tnt.South P1tt$bU~gh Vate~Co.4t"Pta.".,100
'0;Sft..;!!.eur.rt'ay 011 Co:rp.Qo~n '1 '·1.00
DlV1den4 of rseord 1276/51,'.p~1d 1/15/52
,99-1/4
,')/J..,.S/S
4,9·62.50
6,29S.e:J
91,,;0
,
,.','.'1';'"+4 J '.'.,1'!;.200.QO
1 .';J,',"?l .",.~
"Scb,edule 13 '.8btet,vee)
,I',.,"-...
..
/..
t:i'".,
"
i.'',~
".
S~E~L!a (C~btinu.4)~".:.'~'-
41.21Blbl.tiakc Detroit ,UJ.,.Co.~Oa~1 tal'i"'.".'.;.':./'.!~'.00 ,'i"1'-;UI~6..X>1vlt~d ~tt·zH~rd ~2/f.O/'1"'f .,.:..•..'.:..._..:.....•••,•.:.,..,".•.;".pdf!':l2Itla"1~"t{."""'J '.'.t'.,.,".'~...•v ,•.~~
•_.,~-.•._.J,<.•-!;;~
.~.·lOO.h~.t1:n1011·C.-tb1d.,aarbon ..'.~
.Corp.,Cap1t&\1 .'"t.••••,"We,'~;~60-3/4
:",..,'..",r I",_';.~
43.10,$hs'.TJ'nltet1 Q.t;,rbOn.Co.eo",lfo,.61'
!l1v1den4ot :reeor4 11/23/'1,
paid 12/10/'1 ..'tt~/l';~r'l.d "de~eti_t··
44.1"ahti,,'Welt Penn :>owe1'Co.~.'"k'fid~.or record 12/5/'1pdfU/24/Sl .'.
104·
'4t291.18
-109,00
6,07'••
610.00
12.50
SjT'1).?'
77.5&
•t -•
..•
r-------~-~-.-~-----~-_:__-------------_.01!'''''''
SCHEDULE C
MORTGAGES,NOTES,AND CASH
(See instructions on reverseor thepreceding sheet)--
Did the decedent,at the time of his death,own anymortgages,notes,or cas~?-I!la----(Answer "Yes"or liN0.")
ItemNo.Description Subsequent vB!-ustion date Valueuuderoption Value atdllte ofdeath
$$1 1'.'lat1~~t:01 Hcbgd,Pa.C,b~l\eOOlitlt
2.~DtlaU=A1Ianhj~.,PI.
ea~o t\~~ouat
,.!~lttS_ib!baoIa~e ~4 wm Lls»e!c·t!QD'Pltts Pa.
BoolI04'lntQ1'curt '/2/51 to lrJl»I~
.~latlanul a._~N.ttCom~
~'&'t~812_p~.
,~nI AeOuat
j?l6..31 8el.c.,~r8&A_Ba:U.ey HQptiil!O
Vol-.;5."'_pO:'Q 51 ~3 .,,'a._&2/4149 \tl'til sa~()t $t
1nto~iQ.t nl/iI.51:tb
latsh$tJ/Ji/41A to..D
"1.49_09..'Dat...~.•.G..~.'.....,•.,go.·.A"aa,t..1~..,.'.•'•.uet-._....iad)tel_e ,:aso.t :paeo 86.~'laf1~~il..eue 6/20/50 .'b latere#t 14t61 ptd.4 'waDZ'l
)1900.00 B~e loan a•..ft)~~~tlg$
'OlU90 :2HQ.p.~tJe 88~lInblftl~cmm."PQ.dU 20/44 dtb mt~at 6~,t~;a
Iot$"O$t 21m/'S!'to ,1'2/1tJ1J1
"4..60 Sol_co '~oJ'e 1»b~*.1.'ia~.~..bluTJito.'2t1l..t4,~ge 542.I€U'lbblGt.,;on .~...',\i:a...•.
dtlQ 10/6/48 U1tb 1ntCl'eGt.nt 61 ~,i)/Sl~t.m l1l6151 'co 12,tnteH$t tal6ISl to '.
TOTAL (also enter under the Recapitulation,Schedule 0)________________________________$____________________(~t:Jlt!§.'MI)
(Irmore space is needed.insert additional sheets orsame size)
E E .t'lkr''''''''Ad 1:t~I1,"""":"-'btt'STAT OF ~'.~..._~Ji!t__!!J.---"~""'..,.--------------------------16-1g48lHl SCHEDULE C-8HEET VI
I-_--------------------------~---_.,-
INSTRUCTIONS FOR SCHEDULE D
INSURANCE
.Section 811 (g)of the Internal Revenue Code,as amended by
section 404 of the Revenue Act of 1942,provides for the inclusion
in the gross estate of insurance on the decedent's life (a)receivable
by or for the benefit of the estate and (b)receivable by other bene-
ficiaries.The term "insurance"refers to life insurance of every
description,including death benefits paid by fraternal beneficial
societies operating under the lodge system..
Life insurance not includible in the gross estate under thepro-
visions of section.811 (g),as amended,and the Estate Tax Regula-
tions pertaining thereto may,depending upon the facts of the
particular case,be includible under some other subsection of section
811 and the applicable regulations...
INSURANCE IN FAVOR OF THE ESTATE
Thl).:ull amount of the proceeds of insurance on the life of the
decedent receivable by the executor or administrator,or otherwise
'payable to or for the benefit of the estate,should be included in the
gross estate.Insurance in favor of the estate includes insurance
effected to provide funds to meet the estate tax,and any other
taxes,debts,or charges which are enforceable against the estate.
The manner in which the policy is drawn is immaterial so long as
there is'an obligation,legally binding upon the beneficiary,to use
the proceeds in payment of such taxes,debts,or charges.The full
amount is so includible even.though the premiums or other con-
sideration wherewith the insurance was acquired may have been
pa}d by;a person.other than the decedent.
!
I nsufance with respect to which the decedent possessed incidents of
ownership at time of death.-The amount of the aggregate proceeds
of all insurance on the life of the decedent not receivable by or for
the benefit of his'estate must be included in the gross estata if the
decedent possessed at his death any of the incidents of ownership,
exercisable either alone or in conjunction with any person.
Incidents of ownership in'a policy include,for example,the right
of the insured or his estate to its economic benefits,the power to
change the beneficiary,to s\1rrender or cancel the policy,to assign
it,to revoke an assignment,to pledge it for a loan,or to obtain
from the insurer a loan against the surrender value of the policy,
etc.A reversionary interest (as,for example,if the proceeds
would become payable to the insured'sestate or payableas he might
direct,should the beneficiary predecease him)does not constitute
an incident of ownership for the purpose of the preceding paragraph.
Insurance purchased by the decedent.-The amount of the aggre-
gate proceeds of all insurance (other than that includible under the
two preceding paragraphs)on the life of the decedent not receivable
by.or f.')r the benefit of his estate must be included in the gross
estate if purchased with premiums,or other consideration,paid
directly or indirectly by the decedent,in the proportion that ,j;he
amount so paid by the decedent bears to the total premiums paid
for the insurance.In determining this proportion,the amount of
premiums or other consitleration paid directly or indirectly by the
decedent does not include the amount so paid by the decedent on
or before January 10,1941,the date of Treasury Decision 5032,if
at'no time after such date the decedent possessed an incident of
ownership in the policy.For'the purpose of this paragraph,the
term "incidents of ownership"includes the incidents of ownership
described in the preceding paragraph and also includes areversionary
interest.For the purpose of the preceding sentence,the terIIL
"incidents of ownership"includes a reversionary interest only if
(1)at some time afterJanuary 10,1941,the value of suchreversion-
ary int~rest exceeded 5 per centum,of the value of the policy,and
I
INSURANCE,RECEIVABLE BY BENEFICIARIES
THAN THE ESTATE
OTHER
(2)the reversionary interest arose by the express terms of the'
policy or other instrument and not by operation of law.
Insurance is includible under the preceding paragraph even
though the policy was assigned by the decedent duringhis lifetime
as a gift.For details as to what constitutes a gift for this'purpose
see the regulations on the subject..
If the decedent assigned or otherwise transferred a policy for ~
partial con~ideration,for the purpose of determining the portion of
the insurance purchased by the decedent,the amount paid directly
or indirectly by him shall be reduced by an amount which bears the
same ratio to the amount paid directly or indirectly by the decedent
before such transfer as the consideration in money or money's
worth received by the decedent for the transfer bears to the value
of the policy at the time of the transfer.For example,assume the
decedent purchased for a single premium of'$600 an iJ;lsurance
policy paying $1,200 upon his death.Ifat a time when the replace-
ment cost of the same or a similar policy is '$900,the decedent
gives such policy to his wife for a partial consideration of $600,the
$600 premium originally paid by the decedent would be reduced
by an amount which bears the same ratio to $600 (the amount paid
by the decedent)as $600 (the consideration,paid by the wife)
bears to $900,or by $400'.Therefore,the decedent will 'be con-
sidered to have paid $200 in premiums,and 200/600 of the $1,200
proceeds,or $400,will be included in his gross estate.
Example:Insurance on life of the decedent totaled $100,000.It
was payable to his son as beneficiary and the decedent never
possessed any of the incidents of ownership therein.Premiums
aggregatin$$50,000 were paid for the insurance,of which the
decedent paid $30,000 before January 10,1941,the date of Treas-
ury Decision 5032 and $10,000 after that date.The remaining
premiums of $10,000 were paid by the son.Such insurance is in-
cludible in the decedent's gross estate in the proportion of $100,000,which the amount of the premiums paid by him after the date of
the Treasury decision,$10,000,bears to the total amount of the
premiums paid for the insurance,$50,000.Such proportion is one-
fifth of $100,000,or $20,000.As the decedent possessed none of
the incidents of ownership in the insurance at any time after the
date of the Treasury decision,$60,000 of the insurance,with
respect to :which the decedent paid the premiums before such date
(30000 ) .•50:000X $100,000 ,IS excluLl,ed from the gross estate.Il}surance
in the amount of $20,000,with respect to which the son paid the
premiumsG~:~~~X$100,000),is also excluded from the gross es-
tate.The amount of the insurance,$20,000,with respect to which
the decedent paid the premiums after the date of thfJ Treasury
decision,is included in the gross estate..
EXECUTION OF SCHEDULE
In describing a policy,state name of company,number of policy.
and name of beneficiary.
The "Life Insurance Statement,"Form 712,for each insurance
policy listed in the schedule should be obtained from the insurance
company by the executor and filed with the return.~
In addition to the insurance shown on the return all'part of the
gross estate,complete information must be 'submitted as to any
insurance on the decedent's life which the executor believes is not
includible in the gross estate.
ESTATE OF NONRESIDENT NOT AqTIZEN QF
THE UNITED STATES
In the case of an estate of a nonresident not a'citizen of tha
United States,the proceeds of insurance on his life need not be
included under this schedule.
I6-1g485~
..._.~.------------_..--,-----------_..--_..-..-----------''-.---_.".-------_.------------------------- - --- - ---
,.;.
•)3$9.14 !.llDe.Mari·~D.,BUea.rHortgag~.
'OlU11Q 3Q4~,pale'4 .Waeb1.n.3~Oounty ..~I,•
.&u...,l S2 W1tb l~li 011.:It I>J .Inter..9/'f1.0/~1 to 12/10/51 .'..
'F "'....
.27~6.12 mane.·M1cM~ltO~r.B1e..,~et us Mtf.ta.-
Volume 2782,p.,e 242,t VliSb1tlgtQU C~~11'3..
.me 2/20/"~tb intt:re.t.t6~
·Xat"rest 11/20/S1t'O lJ/l0/'1 ' .c '
.'""
,.
.~.0<,
'.
2.'126.12
"j~""t,t y,
:'"P,,:J{},,1 r::tt
, ,
l'.
.'.~'"~'~:1).~~'::~',.'..~,'",.",
_..~
,,~,0'\0
.-r I •
-------~_._---_.._----;;~~~--------------------...,
SCHEDULE D
.INSURANCE
(See instructionson reverseof thepreceding sheet)
ItemNo.Value under
option Valueatdate of
death
$
TOTAL (also enter under.theRecapitulation,Schedule O)--n______$_______________________i6.~1~g __
(Ifmorespaceis needed,insert additionalsheetsofsame size)
ESTATE OF -----Cbades ll DRcI4C _
1&-19485-3 SCHEDULE D-SHEET VII
'.
INSTRUCTIONS FOR SCHEDULE E
'-JOINTLY OWNED PROPERTY
All property of whatever kind or character,whether real estate,
personal property,bank accounts,etc.,in which the decedent held
at the time of his death an interest either as a joint tenant or as a
tenant by the entirety,with right of survivorship,must be dis-
closed under this schedule..
The full value of the property must be included in the gross
estate,unless it can be shown that a part of the property originally
belonged to the other tenant or tenants and was never received
or acquired by the other tenant or tenants from the decedent for
less than an adequate and full consideration in money or money's
worth.Where it is shown that the property or any part thereof,
or any part of the consideration with which the property was pur-
chased,was acquired by the other tenant or tenants from the
decedent for less than an adequate and full consideration in money
or money's worth,there should be omitted only so much of the
value of the property as is proportionate to the consideration fur-
nished by such other tenant or tenants.For the purposes of the
estate tax,a relinquishment or promised relinquishment of dower,
curtesy,or of a statutory estate created in lieu of dower or curtesy,
or of other marital rights in the decedent's property or estate,is not
to any extent a consideration in money or money's worth.
Where the property was acquired by gift,bequest,devise,or
inheritance by the·decedent and spouse as tenants by the entirety,
then only one-half of the value of the property should be included.
Where:the property was ,acquired by the decedent and another,
0'
.,
person or persons by gift,bequest,devise,or inheritance as joint
tenants,and their interests are not otherwise specified or fixed by
law,then there should be included only such fractional part of the
value of the property as is obtained by dividing the full value of
the property by the number of joint tenants.
If the executor contends that less than the value of the entire
property is includible in the gross estate for purposes of the tax,
the burden is upon him to show his right to include such lesser
value,and in such case he should make proof of the extent,'origin,
and nature of the decedent's interest and the interest of the de-
cedent's cotenant or cotenants.
In every instance a statement under the column headed "De-
scription"must disclose whether the whole or only a part of the
property is included in the gross estate.If only a part of the prop-
erty is included in the gross estate,the fair market value of the
whole must be shown under "Description."
Property in which the decedent held an interest as a tenant in
common should not be listed under this schedule,but the value of
his interest therein should be returned under Schedule A,if real
estate,or if personal property,under such other appropriate sched-
ule.Similarly community property held by the decedent and spouse
sh'ould be returned under the appropriate Schedules A to 1.The
decedent's interest in a partnership should not be included under
this schedule,but should be shown under Schedule F,"Other
miscellaneous property."
16-19485-8
"':".
.".,..'~.J
·~.~.~~-_.-'--~~-------------------------------....-...,
SCHEDULE E
JOINTLY OWNED PROPERTY
(See instructionson reverseof theprecedillll sheet)
(1)Did the decedent,at the time of his death,own any property as a joint tenant or as a tenant by the entUefJy,
'th .ht f .h'?..(A "Y""N")WI rIg 0 survIvors Ip.-------;w---------nswer es or o.
(2)If so,state the name and address of each surviving cotenant..,.
..---......_..._.._-------------------..-------...-.~-----_.._----------------------------------------------------------------------------------~----..-....._----------------~--...------------...--
Item
No.
1
Description SuIlseqaent val-UlItion date Value underoption
$
VlI1ue at elateof
death
TOTAL (also enter under the Recapitulation,Schedule 0)_________________________________$_____$...._
(IImore space is needed,insertaddilional sheets ofsamesize)
ESTATE OF ----Obadea-~1.l'mt4.-16-19486-8 SCHEDULE E--SHEET VIII
INSTRlJCTIONS FOR SCHEDULE F
OTHER MISCELLANEOUS PROPERTll
Under this schedule list all items of the gross estate not returnable
under any other schedule,such as the following:Debts due the
decedent;interests in business;insurance on the life of another;
claims;rights;royalties;pensions;leaseholds;judgments;shares
in trust funds;household goods and personal effects,including
wearing apparel;farm products and growing crops;livestock;farm
machinery;automobiles;etc.
When an interest in a copartnership or unincorporated business
is returned,submit in duplicate statements of assets and liabilities
as of the valuation date and for the 5 years preceding,and state-
ments of the net earnings for the same 5 years.Good will must be
accounted for.In general,the same information should be fur-
nished and the same methods followed as in valuing close corpora-
tions.-
In case of an interest in a trust fund,duplicate copies of the
trust instrument should be submitted.
In describing an annuity,the name and address of the grantor of
the annuity should be given,or if payable out of a trust or other
fund,such a description as will fully identify it.If payable for a
term of years,the duration of the term and the date on which it
began should be given,and if payable for the life of a person other
than the decedent,the date of birth of such person should be stated.
\6-19485-11
~1lI!I!II'!I!III~__~~_"","__~__!,"!!!,.__.---~---_
SCHEDULE F
OTHER MISCELLANEOUS PROPERTY
(See instructions onreverse oftheprecedinll sheet)
(1)D.-.i'cd the decedent,at the time of his death,own any interest in a copartnership or unincorporated business?an (A "Y s""N").____________________nswer e or o.
(2)Did-the decedent,at the time of his death,own any miscellaneous property not returnable under any other
h dul ?Xes (A "Y""N")sc e e.nswer es or o.
(3)Was there any insurance which the decedent owned on the life of another which is not included in the return
as a part of the gross estate?_.~(Answer "Yes"or "No.")If so,full details must be submitted under
this schedule.
ItemNo.Description Subsequentval-uation date Value underoption Value atdate ofIdeath.
1 1950 De Soto Coupe
2..f11aeellueous Sou9t!holc5 Goods
).Plekar'T-Penn Gas Cou1&nJ'
s.lerypol"ehock 4ated 11/10/'1
4-Irt"Gni~Ur0r of'the UnJ:ted States
Poe.tal ScOUr!t7 Beneflt$tor Hov.l\)Sl
5.~OO"G#Leo»al'4 •L,nt:h
Cunent Ce.sh Aecount
I'At"gln Ae~oWlt
6~~thlMemSteel Co:tp.
D1*11aen4 paid 12/11s1 an 22S sb$.Ca~
7.Pa.1't<m ¥''()ver &Ll,~bt Co.
D1vli1~paid 1~1/51 Oft.SO $h.s.CXJnOn
8,.Pe-3rEt &.C,-"'PUl
DIvidEnd patd 1~/1/Sl on 100 aha.?t4.
9.·~a..,.ond Alkali COllt!
ot"fl.iend pald 12/6 /S1 on 10)sha.-CQ.
10."i4Ul table 08$Co.
01v11em!pa14 12/l/S1 on ~J,$-8.Coo.
11.C"'e~'300$Cor2*_Pt'lldet14 pa14 12/5/'1 on 40 $h.,.Com..
12.ibllilps Pet1"oleu Co.
D1ridend p.ald 1211lS1 on lUO :m&.Cap.
1,.l~eatl~oU3e Air B:'ake~Co..
Dl..;f.~end pt.t1<1 12/15151 0':1 6'ans.Co:::.Stoc~$31d 12/3/51
$
L
$1,550.00'
616.65
".;0
\
I
i'I'"'~i'1t."uedTOTAL(also enter under the Recapitulation,Schedule 0)--__.•=_____$"$~:_"";:..:__..__
(Ifmore space is needed.iDBert additionalsheetsorsamesize)
CharlO's V""Dlt3~1.e1ESTATEOF 16-1948.,-4 SCHEDULE F-SHEEr IX
INSTRUCTIONS FOR SCHEDULE G
TRANSFERS DURING DECEDENT'S LIFE
In accordance with the provisions of subsections (c)an'd (d)of
section 811 of the Internal Revenue Code,the following transfers
made by the decedent during his life,by trust or otherwise,other
than bona fide sales for an adequate .and full consideration in
money or money's worth,are subject to the tax,and must be
included in-the gross estate under this schedule:
(1)Transfers made after September 8,1916,in contemplation
of death.In the case of decedents dying on or before September
23,1950,any transfers made by a decedent within 2 years prior to
death,of a material part of his property,are,unless shown to the
contrary,considered to have been made in contemplation of death.
Transfers by decedents dying after September 23,1950,are,
unless shown to the contrary,deemed to have been made in con-
templation of death if they were made within 3 years prior to
death.Such transfers are not includible in the gross estate if
made more than 3 years prior to the date of death.
(2)Transfers intended to take effect in possession or enjoy-
ment at or after the decedent's death.
With respect to transfers made prior to October 8,1949,a
transfer made by the decedent to take effect in possession or
enjoyment at or after his death is one under which possession
or enjoyment of the property can be obtained only by surviving
the decedent.However,such a transfer is specifically exempted
from tax unless the decedent expressly retained a reversionary
interest in the property which immediately before his death had
a valuein excess of 5 percent of the value ofthe transferred property.
"Vith respect to transfers made after October 7,1949,a trans-
fer made by the decedent is intended to take effect in possession
or enjoyment at or after his death,if and only if possession or
enjoyment of the property can be obtained only by surviving the
decedent or under alternative contingencies provided by the terms
of the transfer,possession or enjoyment of the property can be
obtained only by surviving the earlier to occur of (1)the decedent's
.death or (2)some other event;and such other event did not in
fact occur during the decedent's life.'.
(3)Transfers tinder which the decedent retained for his life or
for any period not ascertainable without reference to his death or
for any period which does not in fact end before his death the pos-
session or enjoyment of,or the right to the income from,the
property.
(4)Transfers (not otherwise includible)whereby the decedent
retained the right,either alone or in conjunction with any person,
to designate the persons who shall possess or enjoy the property
or the income therefrom.
(5)Transfers whereby the enjoyment of the transferred prop-
erty was subject at decedent's death to any change through the
exercise of a power to alter,amend,revoke,or terminate,as
follows:
(a)In case the transfer was made before 4:01 p.m.,eastern
standard time,June 2,1924,and the power was re-
served at the time of the transfer and was exercisable
by the decendent alone or in conjunction with a person
having no.substantial adverse interest·in the trans-
ferred property,.
(b)In case the transfer was made after 4:01 p.m.,eastern
standard time,June 2,1924,and before June 23,1936,
and the power was reserved at the time of the transfer
and was exercisable by the decedent alone or in con-
junction with any person (regardless of whether such
person had a substantial adverse interest in the trans-
ferred property),or
(c)In case the transfer was made after June 22,1936,regard-
less of whether the power was reserved at the time
of the transfer or later created or conferred,and without
regard to the source from which the power was acquired,
regardless of whether the power was exercisable by the
decedent alone or in conjunction with any person,and
if in conjunction with any person,regardless of whether
such person had a substantial adverse interest in the
transferred property.
(6)Transfers effected after September 8,1916,by the relinquish-
ment in contemplation of death of his power to alter,amend,
revoke,or terminate a transfer of property previously made by
the decedent under conditions set forth in the preceding sub-
paragraph (5).If the decedent died after September 23,1950,
such transfers will not be considered to have been made in con-
templation of death unless they were made within 3 years prior
to death.
For more detailed information,see the Estate Tax Regulations.
Transfers included in the gross estate should be valued as of the
date of the decedent's death or,if the optional valuation is adopted,
in accordance with subsection 811 (})of the Internal Revenue Code.
If only a portion of the property is so transferred as to come within
the terms of the statute,only a corresponding proportion of the
value of the property should be included in the value of the gross
e.state.If the transferee makes additions to the property,or better-
ments,the enhanced value of theproperty at the valuation date,due
to such additions or betterments,should not be included under this
schedule.However,where only a portion of the value of the prop-
erty is included,the value of the whole must be disclosed under the
column headed "Description,"together with an explanation of the
proportionate inclusion.
To constitute a bona fide sale for an adequate and full considera-
tion in money or money's worth,it must have been made in good
faith,and the price must have been an adequate and full equivalent
and reducible to a money value.If the price was less than an
adequate and full equivalent,only the excess of the fair market
value of the property,as of the valuation date,over the price
received by the decedent should be included in the gross estate.
For the purpose of the estate tax the relinquishment or promised
relinquishment of dower,curtesy,or of a statutory estate created
in lieu of dower or curtesy,or of other marital rights in the dece-
dent's property or estate,is not to any extent a consideration in
money or money's worth.
All transfers made by the decedent during his life of an amount
of $5,000 or more except bona fide sales for an adequate and full
consideration in money or money's worth must be disclosed in the
return,whether the executor regards such transfers as subject to
the tax or not.If the executor believes that such a transfer is not
subject to the tax a statement of the pertinentfacts should be made.
In case a transfer,by trust or otherwise,WitS madebya written
instrument,duplicate copies thereof must be filed with the return.
If of public record,one of the copies should be certified;if not of
record,one copy should be verified.If the 'decedent was'a non-
resident,only one copy need be filed,certified or verified,as the case
may be.
The name of the transferee,date and form of transfer,and a com-
plete description of the property should be set forth in this schedule.
Rents and other income -must be included as explained under
"Execution of Return"in the "General Instructions."
Nonresident not a citizen of the United States.-If the decedent
was a nonresident not a citizen,the transfer must be included if the
property was situated in the United States,either at the date cf
the decedent's death or at the date of the transfer.
16-11)48;;-11
I
j
."-
,.
aCKt~J1.tE ;F,(continued)
t#"lr:aS\lrer of tbtl·Un1t~d State$
L\..1J1j)su~S~c1al S~curi.ty De~t.h Beal!t!..t'
,
n~.ri.K111e~!I Asent
C~ne$ll&tt?n Qf lirQ lnsuranee
...;~1 '.....
:':I ••""j
"
.''.
,
t "
Scb~jUlt,F -~hett(~)
,~.~
SCHEDULE G
TRANSFERS DURING DECEDENT'S LIFE
(See Instructions on reverseoftheprecedingsheet)
(1)Did the decedent make any transfer describediothe first paragraph (including the six subparagraphs)of the
instructions on the reverse of the preceding sheet?(Answer "Yes"or "No.")
(2)If the decedent died on or before September 23,1950,did he,within 2 years immediately preceding his death,
make ~n~sfer of a materi~}pa~~of ~is P~?P\ifoftj>~Ujti~l~.f11 and full consideration in money or money's.worth.(Answer Yes or No.)..
.(3)If the decedent died on or before September 23,1950,did he,at any time,make a transfer of an amount of
$5,000 or more without an adequate and full consideration in money or money's worth,but not believed to be includible
in the gro~ate as indicated in the first parag~~.1!~.(~.'l)ldi.P,.\g..th~"(;Iix..'1ubparagraphs)of the instructions for this
h d I ?(A "Y""N")&lWiJ,A,'l!'<1l'ltJ.J.e&O.l&sc e u e.nswer es or o..rr-·
(4)If the decedent died after September 23,1950,.did he,within 3 years immediately preceding!W.death
make any transfer of his property without an adequate and full consideration in money or money's worth?_
(Answer "Yes"or "No.")
(5)If the answer to question (3)or (4)is "Yes"state date,amount or value,character of transfer,and motive
which actuated the decedent in making the transfer:--------------------------ae'&--M.'(iW-------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------.----------------------------------------------------------------------
(6)Were there in existence at the time of the decedent's death any trusts created by him during his lifetime?
No (A "Y""N")_______________nswer es or o.
ItemNo.
1
Description Subsequent val-uation date
$
Valueunderoption
$
Value at dateofdeath
o't.:!m.t~anlrendto 111&.~Boll.,X.,nnoth H.am~lel and~ald a.nr.,mle1,ft'rlO'U~tl:-:,)unt$to h~~pdetr~the1..l1yj n,
~zpene~s 4L'"ld .to Jl'e4uce bls incoz:ebxml*Calb.O~I"tho-toquivalLent~!'ulf'ao:fv&tl':tabte.t'e4 to thet'W'c SOnts"lt5 ZQlll'W'tU
1944
19"
1946
194'1
1948
1949
1950
1.951
-",000...00
'.\I~OO.Q(),',000.00
'~OOO.oo
3,000.00·
'..000....0-0
'9,.'11~:j!,$O
.11,000.00
loneTOTAL(also enter under the Recapitulation,Schedule 0).:..________________________$_______________________$_
(Ifmore space Isneeded,Insertadditionalsheetsofsamesize)
Cba~l$a v.Breal.,.ESTATE OF ---___16-1948S-4 SCHEDULE G-SHEET X
INSTRUCTIONS FOR SCHEDULE H
POWERS OF APPOINTMENT
Except as hereinafter stated under "Certain limited powers ex-(1).A po.wer of appointment whic~is other .than l!'power
cepted"or "Certain powers created on or.before October 21,1942,exerC1sa~le In favC!r of the ~ecedent,hIS estate.,hIS credIto.rs,or
excepted"property with respect to WhICh the decedent had a the creditors of hIS estate,If held at death Without exerCIse or
power ~f appointment,exercisable either alone or in conjunction released during life,and ... .
with any person,is includible in his gross estate,as follows:(2)A po,,:er ofappoi~tmen~whIch IS exerCIsa.ble In fav?r ofthe
(1)If the decedent had the power at the time of his death,dece.dent,hIS estate,hI~credItors,or the credItors o~hIS est~te
whether exercised or not or (a)If a releas~thereof IS .effected,or the decedent dIes ho~dIIl:~'.'. .the power,WIthout exercIse,before July 1,1951,or (b)If on.(~)If the dec~dent exerCIsed or released the power durmg hIS October 21,1942,the decedent was under a legal disability to
lIfetIme,except In ~he .case of a bona,fide ,sale for an a~equate release the power and if a release thereof is thereafter effected,
and fUll.consIderatIOn In moner or .~one.Y s worth,(a)In con-or the decedent dies holding the power,without exercise,prior~emplatIO~of deat~,(b)by a diSPOSItIOr;t Intended to take effe,ct to the day after the expiration of 6 months immediately follow-
In I?o.ssessIOn or en~oymentat.or after h!s ~eath,or (c)b:y a dIS-ing the termination of the legal disability.
POSItIOr;t under ~hlCh he retallled fOl:hIS hfe or any perIOd J;lot A power to appoint created by a will executed on or beforeasc~rtaInable wI~hout reference to ~IS death or for any per~od October 21,1942,shall be considered a power created on or beforeWhIC~does not In fact e~d before hI~death,(A)the possesSIOn such date if the person executing such will dies before July 1,1949,
or enJoyme~t of,~r the rIght to.the In.come.fro~,the property,without having republished such will by codicil or otherwise afteror(B).the rIght,eIther alone or In conjUnctIOn ~Ilth any person,October 21,1942.',
to deSI~natethe persons who shall possess or enjoy the property The term "power of appointment"includes all powers which are
or th,e Income therefrom."in substance and effect powers of appointment regardless of theWIthrespect~o (a)above,see lIl;structIOns un~er Schedule G nomenclature used in creating the power or of local property law
for rules govermng transfers made III contemplatIOn of death.connotations.For example,if a settlor transfers property in trust
Certa,in limited powers excepted.-A power is excepted if the power for the life of his wife,with a power in the wife to appropriate or
to appointis not exercisable to anyextent for the benefit of the dece-consume the principal of the trust,the wife has a power of appoint-dent,his estate,his creditors,or the creditors of his estate,and if ment.'
itis exercisable in favor of only one or more otherpersons or objects The legal disability referred to is determined under local law and
(a)within a class which does not include any others than the mayinclude the disability of aninsane person,aminor,oran unborn
spouse of the decedent,spouse of the creator of the power,descend-child.However,until the termination of the present war,anindi-
ants of the decedent or his spouse,descendants of the creator of vidual in active service in the military or naval forces of the United
the power or his spouse,spouses of such descendants,and chari-States on October 21,1942,shall be considered under a legal dis-
table,etc.,organizations,or (b)within a restricted class if the ability to release a power'of appointment whi~e such individual is
decedent did not receive any beneficial interest,vested or con-in such service.The fact that a power of appointment of the type
tingent;in the property from the creator of the power or thereafter possessed by the decedent actually was not generally releasable
acquire any such interest.A power to appoint within a restricted under the 'local law does riot place the decedent under a legal dis-
class applies to a power possessed by a disinterested trustee or one ability within the meaning of the statute.:
occupying a similar st!"tu~to apP?int within a .relatively small class.S1tpplemental data.-Duplicate copies,one :cer~ified or verified,
If the power to appoInt IS exerCIsed by creatIng another power to of the instrument granting the power,together WIth a copy of any
appoint,the property subject to such first power shall not be instrument by which the p:ower was exercised or released,one certi-
considered excepted from inclusion in the gross estate to the extent fied or verified,must'be filed with the return,'unless the decedent
of the value of the propertysubjecttosuch second power to appoint.was a nonresident,in which case only one copy of each instrument,
Certain powers created on or before October 21,1942,excepted.-certified or verified,is required.The copies must be filed even
The following powers of appointment created on or before October though it is contended tha~the power was an excepted one and the
21,1942,are excepted:property is not returned fortax.'
1&.-19486-9
----_._--_._-~--~--~...._--~-~-------_•._~_._----~-~---._-~-_._-~.......~-_._._._--------------_.------------_.------_.-__._--_._-'-------------
SCHEDULE H
POWERS OF APPOINTMENT
(Seeinstructionson reverseof theprecedingsheet)
141)Did the decedent,at the time of ~h,possess a power of appointment created (a)after October 21,19427
____________,or (b)on or before such date?~.(Answer "Yes"or "No.")
(2)Did the decedent,at any time;i6 will or otherwise,exercise or releaseiQany extent)a power of appointment
created (a)after October 21,1942?",or (b)on or before such date?(Answer "Yes"or "No.")
(3)Were there in existence at the time of the decedellt.~s death any trusts not created.by him under which he
d b fi 'I't t h'?110 (A "Y""N")•possesse any power,ene CIa ill eres ,or trustees Ip,nswer es or o..
ItemNo.
1
Description Subsequentval-
uation date
$
Value under.option
$
Value atdate of
death
.BOIlOTOTAL(also enter under tAe Recapitulation,Schedule 0)$-----------------------$_~-------------------.
(Ifmore space is needed,insertadditional sheetsofsamesize)
Charles tJ.S7oa1QESTATElOF..1.6-19485-8 SCHE-DULE H-SHEET XI
,-
I
I
INSTRUCTIONS FOR SCHEDULE I
PROPERTY PREVIOUSLY;TAXED
Example:(Illustrating application of third limitation described
above in case of a resident decedent.)-The gross estate and de-
ductions allowable other than for property previously taxed are
as follows:
First:Since the value of the property previously taxed is not
wholly subject to general claims,the amount of $20,000 otherwise
deductible is to be first reduced by that part thereof as the value of
the property previously taxed includible in the gross estate subject
to claims but not to general claims,$9,000,is of the total value of
the property previously taxedincludible in the gross estate,$25,000.
This reduction is $9,000/$25,000 of $20,000,or $7,200.By sub-
tracting such amount from $20,000,the balance is found to be
$12,800.
Second:The balance of $12,800 is to be reduced further by~the
proportion of the deductions allowable on account of charitable
bequests,the specific exemption and general claims under Schedules
J,K,and L,as the amount otherwise deductible bears to the
value of property subject to general claims.For this purpose,the
"amount otherwise deductible"is only that part of such amount
otherwise deductible,determined before the application of the first
step above,as the value of the property previously taxed subject
15-10485"9
The decedent's residence was inherited by him from his father
who had died within 5 years prior to the decedent's death.Such
residence had been included in the gross est::l,;c of the decedent's
father at a value of $20,000.A Federal estate tax had been paid
upon such prior estate.The mortgage of $9,000 was placed upon
such residence since the death of the decedent's father.Under the
local law,such residence is exempt from claims of creditors to the
extent of $1,000 (homestead exemption)and the life insurance pro-
ceeds are fully exempt from claims of creditors.The mortgage of
$35,000,after satisfaction out of the other real property subject
thereto (having a value of $30,000),is enforceable against any other
property in the estate.The amount otherwise deductible (the
amount ascertained before applying the above limitation (3)is
$20,000,the value of the residence included in the prior estate.
The following steps are to be taken in reducing this amount:
4,000
6,000
9,000
35,000
Deductions
Speoific exemption
(basic estate tax)__$100,000
Mortgage on dece-
dent's residence._
Mortgage on otherrealproperty__._._
Funeral,administra-
tion,etc.,expenses_
Charitable bequests__
$25,000
30,000
50,000
105,000
Gross estate
Decedent'sresidence.Other real property__
Proceeds of life in-surance.._
Other property._
however,the property previously taxed includible in the
gross estate is not wholly subject to general claims,then
before applying the foregoing proportion the amount other-
wise deductible (the amount ascertained after applying the
above limitations (1)and (2»is first reduced by that part
thereof that the property previously taxed includible in the
gross estate subject to claims but not to general claims bears
to the total of all property previously taxed includible in
the gross estate.The balance thus obtained,if any,is next
reduced by an amount obtained by applying the proportion
first mentioned above (first sentence of this paragraph),ex-
cept that the "amount otherwise deductible"as used in such
proportion is considered to be that part of the amount
otherwise deductible (the amount ascertained after apply-
ing the above limitations (1)and (2»that the property
previously taxed subject to general claims bears to all prop-
erty previously taxed includible in the gross estate.It will
be noted from the foregoing that consideration is given to the
fact in the final adjustment and settlement of the estate,
under the applicable law,some deductions under Schedules
J,K,and L,are claims enforceable first,or solely,against
the specified property,and the value,in whole or in part,of
some property included in the gross estate (including prop-
erty,previously taxed)is exempt from claims of creditors.
(u)Conditions:
(1)The property must have been received by the decedent
by gift,bequest,devise,or inheritance from a prior decedent
who died within 5 years of the decedent's death,or received
by him as a gift within 5 years of his death.
(2)The property must be identified either as the same
which the decedent so received or as property acquired in
exchange therefor.
(3)The property so received must have formed a part of
the gross estate situated in the United States of such prior
decedent,or have been inoluded in the total amount of gifts
of the donor.
(4)An estate tax by or on behalf df the estate of suoh
prior decedent,or a gift tax by or on behalf of the donor,
must have actually been paid (the mere filing of a return
for such estate or donor not being sufficient).Where a gift
received by the decedent was considered as made one-half
by the donor and one-half by the donor's spouse,the deduc-
tion may not be taken in respect of the half of the giftconsideredasmadebythedonorunlessagifttaxwaspaid
by or on behalf of the donor,or in respect of the half of the
gift considered as made by the donor's spouse unless a gift
tax was paid by or on behalf of such spouse.
(5)No such deduction,in respect to the ,property or
property exchanged therefor,must have been allowable in
determining the value of the net estate of the prior decedent.
(6)The property (or property given in exchange therefor)
must not have been received (by gift or otherwise)from a
prior decedent who died after December 31,1947,and was
at the time of such death the decedent's spouse,and must
not have been received by gift after April 2,1948,from a
donor who at the time of the gift was the decedent's spouse.
(In the case of a nonresident not a citizen of the United
States,except where such decedent died a resident of France
on or after October 17,1949,condition (6)above should be
disregarded in determining whether the deduction is avail-
able.)
(3)P~oportionate reduction.-
The deduction is further reduced by the proportion of the
total amount of other deductions allowable on account of
charitable,public and similar gifts,bequests,etc.,to dece-
.dent's survivingspouse,specificexemption,and general claims
under Schedule~J,K,and L,which the "amount otherwise
deductible"for property previously taxed bears to property
included in the gross estate subject to general cll~ims.If,
(b)Limitations:
(1)The deduction is limited to the aggregate value of
,the property as finally determined in the case of the prior
decedent or donor,or to the aggregate vah,1e of suchproperty
included in the value of the gross estate of the present
decedent,whichever is lower.
(2)The deduction,as limited in (1),is reduced by the
total amount paid prior to the decedent's death on any
mortgage or other lien on the property previously taxed,
provided such mortgage or other lien was deducted in de-
o termining the estate tax of the prior decedent or the gift
tax of the donor.
.-Property includible in the decedent's gross estate which was
received by him by gift from a person within 5 years prior to his
death,or received by gift,bequest,devise,or inheritance from
any person who dies within 5 years prior to the decedent's death,
or acquired in exchange therefol',with respect,to which a deduction
is authorized because an estate tax was paid by the prior estate or a
gift tax was paid by the donor,should be returned in this schedule.
The deduction for such property is authorized under the Internal
Revenue Code,in accordance with the following conditions and
limitations:
-~..--------~.-~-----"7--~---R am q-~
SCHEDULE I
PROPERTY PREVIOUSLY.TAXED
(See instructionson reverse ofthe preceding shee(and"this sheet)
Name of donor or prior decedent ~________If a decedent,show date of death .__
If a donor,show date of gift -----_______________________Residence of donor at time of gift,or of prior decedent at time of death._
(Column A)(Column B)(Column 0)(Oolumn D)(OolumnE)Item Description ofproperty,subsequent valuation dates,and description and amountsofmortgages
Value under Income under Value atdateof Income accrued at Finally determinedNo.or other liens paid value in prior estateoptionoptiondeathdateofdeathorgift
1 $$$$$
I
I
,
TOTALB _____________________________________________________________________$-----------------------$-----------------$----------------------$-----------------$-----------------------
Total includedin gross estate (total ofcolumns A and B,ortotalofcolumns C and D,whichever is applicable)(alsoenterunder Recapitulation,Schedule 0)__$"_
~
f<~~~l
I'il..:lbAI'il~t,)en
(a)Gross deduction (total of applicable column A or C,or total of column E,whichever is lower)"_
(b)Total amount paid on mortgages or other liens deducted in prior estate or gift (enter detailed informationat bottom of column headed "Description")_
(c)Deductionfor propertypreviously taxed without proportionatereduction (item (a)minusitem (b))(also enter under Schedules P and Q,or Schedule R)__
(Ifmorespaceis needed,insert additional sheetsofsamesize)
ESTATE OF ---------ehM;".1U"-••-J)~.----------------------
$----------------------
$------------------$Joaa -----
------.:.:_---------
16-1948&-3
Ii
For the purpose of the basic estate tax,'therefore,the deduction
for property previously taxed is $1,300 as shown below:
Amount otherwise deductible after applying first andsecondlimitations____________________________________________$20,000
Amount of third limitation (proportionate reduc-
tion):
First step ($9,000/$25,000 of $20,000)$7,200
Second step ($12,000/$120,000 of$115,000)11,500 18,700
INSTRUCTIONS FOR SCHEDULE I-Continued
,
to general claims is of the value of the property previously taxed
includible in the gross estate.The property previously taxed
subject to general claims is $15,000 ($25,000 minus the $9,000
mortgage and the $1,000 homestead exemption).Thus,the pro-
portion is $15,000/$25,000 of $20,000 or $12,000,which represents
the "amount otherwise deductible"for purposes of computing the
further reduction.For the same purpose,the property subject to
general claimsis $120,000,the sum of $105,000,the value of "other
property,"and $15,000,the value of the "decedent's residence"
in excess of the $9,000 mortgage and the $1,000 homestead exemp-tion.General claims consist of $4,000 of "funeral,administration,Amount deductible .$1,300
etc.,expenses"and $5,000 of the $35,000 mortgage,the extent to For the purpose of the additional estate tax (computed with a
which such mortgage exceeds the value of the "other real property"specific exemption of $60,000 instead of $100,000)the deduction
subject thereto.-These general claims total $9,000,and such for property previously taxed will be $5,300,computed by reduc-
amount plus the charitable bequests of $6,000 and the specific ing the amount of $20,000,otherwise allowable,by the sum of
exemption of $100,000 equals $115,000.Therefore,using the $7,200 and $7,500.The latter amount,$7,500,is the product of
amounts thus determined,the balance of $12,800 is to be reduced $75,000 (the sum of $60,000+$5,000+$4,000+$6,000)times
further by $12,000/$120,000 of $115,000,or by $11,500.$12,000/$120,000.
EXECUTION OF SCHEDULE
:1
The value of each item of property and any income thereon
determined as of the applicable date or dates for inclusion in the
value of the gross estate of the present decedent should be entered
under the appropriate columns A,B,C,and D.It will be noted
that column A is provided for the value under the option of the
principal of each item of property and column B for any income
thereon under the option,and that column C is provided for the
value at the date of the decedent's death of the principal of each
item of property,and column D is provided for any income thereon
accrued to the date'of death.The value finally determined in the
prior estate or gift of each item of property should be entered in
column E.
The description should show the schedule and item number of
the property as it appeared in the prior return.To make it clear
that the schedule and item nurp.ber relate to the prior return,they
should be included in parentheses.If only a portion of an item in
the prior estate is reflected in the present estate,that fact should
be indicated and only a proportionate part of the value of the
item in the prior estate,as finally determined,should be entered in
column E.
In accordance with the foregoing second limitation,any amount
paid before the death of the present decedent in discharge of a
mortgage or other lien on the property previously taxed,provided
such mortgage or other lien was deducted in the prior case,should
be shown last under the column headed "Description,"together
with an identification of the item of property involved and the item
deducted in the prior case.The total of such amounts paid should
be entered at item (b).
It will be noted that the "Total included in gross estate"(in-
cluded in the value of the gross estate utilized for the computation
of the tax)is the total of columns A and B.if the optional valuation
is adopted,or the total of columns C and D if the optional valuation
is not adopted.However,if the optional valuation is adopted,
both such totals should be entered under the appropriate columns
under the Recapitulation,Schedule O.
The amount of the gross deduction for property previously taxed,
in accordance with the first limitation,is entered at item (a).If
the optional valuation is adopted,the amount of the gross deduc-
tion is the total of column A or the total of column E,whichever is
the lower.If the optional valuation is not adopted,the amount
of the gross deduction is the total of column C or the total of column
E,whichever is the lower.The amount of item (b)is subtracted
from the amount of item (a);and the 'difference,which is entered
at item (c),is the amount of the deduction as reduced in accordance
with the second limitation.The amount of the net deduction for
property previously taxed,as reduced by a certain proportion of the
total other deductions in accordance with the third limitation,is
finally computed under Schedules P and Q or under Schedule R.
For further details see the current Estate Tax Regulations.
INSTRUCTIONS FOR SCHEDULE J
FUNERAL AND ADMINISTRATION EXPENSES
Funeralexpenses andadministration expenses should be itemized,
giving names and addresses of persons to whom payable,and exact
nature of the particularexpense.The total deductionfor executors'
commissions should be entered at item 1,the total deduction for
attorneys'fees should be entered at item 2,and the deductions for
funeral expenses and miscellaneous administration expenses should
be itemized under the designated sections of the schedule.An
item maybe entered for deduction though the exact amount is not
known at the time,provided it is ascertainable with reasonable
certainty,and will be paid.No deduction may be taken upon the
basis of a vague or uncertain estimate.Preserve all vouchers and
receipts for inspection by an internal revenue agent.
The executor oradministrator,when filing the return,may deduct
his commissions in such an amount as has actually been paid or
which at that time it is reasonably expected will be paid,but no
deduction may be taken if no commissions are to be collected.In
the case the amount of the commissions has not been fixed by decree
of the proper court,the deduction will be allowed on the final audit
of the return provided:(1)That the Commissioner is reasonably
satisfied that the commissions claimed will be paid;(2)that the
amount entered as a deduction is within the amount allowable by
the laws of the jurisdiction wherein the estate is·being adminis-
tered;and (3)that it is in accordance with the usually accepted
practice in said jurisdiction in estates of similar size and character.
If the commissions claimed have not been paid at the time of the final
audit of the return,the amount deducted must be supported by an
affidavit,or statement signed under the penalties of perjury,ofthe execu-
tor stating that such amount has been agreed upon and will be paid.
A bequest or devise to the executor in lieu of commissions is not
deductible.If,however,the decedent fixed by his will the com-
pensation payable to the executor for services to berendered in the
administration of the estate,deduction may be taken to the extent
~hat the amount so fixed does not exceect the compensation allow-
able by the local law or practice.
Amounts paidas trustees'commissions do not constitute expense~
of administration and are not deductible,whether received by the
executor acting in the capacity of a trustee or by a separate trustee
as such.
When filing the return there may bededucted such auamount of
attorneys'fees as has actually been paid or which at that time it is
reasonably expected will be paid.If on the final audit of the return
the fees claimed have not been awarded by the proper court and
paid,the deduction will be allowed,provided the Commissioner is
reasonably satisfied that the amount claimed will be paid and that
it does not exceed a reasonable remuneration for the services
rendered,taking into account the size and character of the estate
and the local law and practice.If the fees claimed have not been
paid at the time of the final audit of the return,the amount deducted
must be supported by an affidavit,or statement signed under the pen-
alties of perjury,ofthe executor or the attorney stating that such amount
has been agreed upon and will be paid.
Attorneys'fees incident tolitigationinstitutedby the beneficiaries
as to their respective interests do not constitute a proper deduction,
inasmuch as expenses of this character are properly charged against
the beneficiaries personally and are not administration expenses as
contemplated by the statute..
Executors and attorneys should note that executors'co.mmisilions
and attorneys'fees constitute taxable income and that the amounts
received or receivable by them as such compensation are cross-
referenced for income tax purposes.
Section 162 (e)of the Internal Revenue Code provides that
amounts allowed under section 812 (b)as a deduction in computing
the net estate of a decedent are not allowable as a deduction in com-
puting the net income of the estate for income tax purposes.
Estate,legacy,succession,and inheritance taxes,property taxes
which accrued after the decedent's death,and taxes on income
received after death,are not deductible.Credit to a limited extent
may,under "Computation of Tax,"sheet XX,be claimed for
estate,legacy,succession,and inheritance taxes and for Federal
gift tax.
16-19485-9
DEDUCTIONS
SCHEDULE J
FUNERAL AND ADMINISTRATION EXPENSES
(See instructions onreverse orthepreceding sheet)
NOTE.-Irexecutors'commissions,attorneys'rees,etc.,are claimed andallowed as a deduction Cor estate tax purposes,they are not allowable as a deduction in computing the
net income or the estate ror income tax purposes.
Item
No.Description Amount
Executors'commissions-amount estimated/aM I iLi /t.In (Strike out words not applicable)m $-1~.,6J5...S.6
2 Attorneys'fees-~mountestimated/dEicU;titS;;;;;:;.:(Strike out words not applicable)h ',001l.oo
(FUNERAL EXPENSES)
3.!bc:rmas Funeral liome
4.Mount Prospect Cemetery A4s l n ..
s.Ca~pbell -n~l'tgQll Co.
1,460..72
30.00
120.00
(MISCELLANEOUS ADMINISTRATION EXPENSES)
6.Bam.aru R.G~)dtflnit ftQg1ster Dei:~:~$lt1ons 1n l'e Vill '.00
'.111s"Cert.Fl11ni InYtn.l1 :Jry
&.Account,Etc..172.14
A4".L0tte,re '~steaentatr)6.00
Apprelaaltoes '0.00
Appra1s&1 fees 50.00
Indo~ty Bo...i.td 34.!)O
Attldnvlts .0 Doeumeut$1~S!1
7.Obse~ver'Publi1JhLttS etl..
8.Cor-..:li.')nve<b or P'en."ls11vo.n1a
9.Robert S.Clllvu:rt.,Co~ptp~11el"
!
10.Iticb,lgnn De,t.0.(Revenue
11..James ft.Douglass,lle&1atQI'
l~.V';G,,"linstc:i lkcord CCh
13.D..C.,J'ennlng&
14.J.F.Findle,.
lS.latlQ~l Surety Corp.
16.lot4~1e$
11.FidelIty f'rust Co-..
Adv~Lottcr$~e~tcc~nth~l
Pe~th Certificates
Fee ter textl,s f.'41ve~.
Ffto fo'"Michigan {q~lve7
7.7'J
2.00
1.00
TOTAL (also enter under the Recapitulation,Schedule 0)------_c;)ntlnued$-------------------_.--
16-19485-11
(Irmore space is needed,insert additional sheets or same size)
Cha:rrle,w.Sl";)t:lle.1ESTATl!)9ji';>••••-----------.--------------------------------------------.---------SCHEDULE J-SHEET XIII
INSTRUCTIONS FOR SCHEDULE K
DEBTS 'OF DECEDENT
Itemize under this schedule only valid debts of the decedent owed
by him at the time of death,except those secured by mortgage or
other lien upon his property.Any such indebtedness secured by a
mortgAge or other lien upon property of -the gross estate should be
entered under Schedule L.If the amount of the debt is disputed
or the .subject of litigation,only such amount may be deducted as
the estate concedes to be a valid claim.If the claim is contested,
that fact should bestated.
If the claim against the estate is founded upon a promise or agree-
ment,the deduction therefor is limited to the extent that the
liability was contracted bona fide and for an adequate and full
consideration in money or money's worth,except that any such
enforceable claim founded upon a promise or agreement of the
decedent to make a contribution or gift (such as a pledge or a sub-
scription)to or for the use of a charitable,public,religious,etc.,
organization is deductible to the extent that such a deduction would
be allowable as a bequest under the applicable statute.
The deduction for property taxes is limited to such taxes as
accrued prior to the date of the decedent's death.Federal taxes on
income received during decedent's lifetime are dedu0tible,but taxes
on income received after death are not deductible.
Enter in this schedule notes unsecured by mortgage or other lien
and give full details,including name of payee,face and unpaid bal-
ance,date and term of note,interest rate and date to which interest
was paid prior to death.Care must be taken to state the exact
nature of the claim as well as the name of the creditor.Ifthe claim
is for services rendered over a period of time,state the period cov-
ered by the claim.Example:Edison Electric Illuminating Co.,for
electric service during December 1945,$25..
If the amount of the claim is the unpaid balance due on a con-
tract for the purchase of any property of the gross estate,indicate
the schedule and item number where such property is returned.If
the claim represents a joint and several liability,the facts must be
fully stated and the financial responsibility of the co-obligor ex-
plained.
All vouchers or original records should be preserved for inspection
byan Internal Revenue agent.I
1&-19485-4
1
:-_.__~.'__"'~"_."''''=__'''''''''''''''''------------
.-..
6CaJ~PUL~J (cO'f!t1ni.$ea)
18~AtL11tlooal L"$;;,H;~S~S in.VG 3al,e or llGIllJ:!$tat:~
if~tPrmalUn on
I~tit~1.-I~t~lrte
.-
-,
139.00
..;,')~
1 r:4.".'41 ---.4..,1~¥*"l5'::;;;ll~~!.~
I I
•t
,.
,,.
.,
........
"
\.
.r
I •.,
I t;
~.,
"~'-I-,-
aeh~dul&J ..
SheGt In:I (0)
--~----------~---------------------,
SCHEDULE K
DEBTS OF DECEDENT
(See instructions onreverse ofthe preeedlllllsheet)
Item
No.'.Creditorand natureofclaim Amount
Mti-1.tl:)uo,l 19-49 It1-cos.f~,xInt~~e3t'/1SI'O ,.~)l~ll\151
Adtlltl;Joal 1'lSI)l!le~e teX
Int-er-e:lt 3!lS!Sl tc 12/1\'151
!1elcbtU';J81,Gel1t tor &X;H':nSi'$
'!nCUfrrd ·~u:tlnG tll~J:l$$
AtLtt!.QMl :9SJ InCO~'D t .X
Int£re~t to 11/:1/51
E1¢ct.rl~Serv'lce
Tel~t:1:1ne 3e1"'1t1.ee 1.1)
231...31)
24~08
'21.1'14..19
1.366.4'
3.3.64
%.73
$
Protesstonal semcea.I.C~tm_,N.D.
IGt1!lfiJtb i~.,!lri):J.le7
Nnnu:f~ctW"e~&fA1~tt &Bllat C,z•.
711$fllc&}2J'Y t:,.:dJ"O'W fele.•ea.
D1re~to~~f tnt rnal Ravenne
1
6.
TOTAL (also enter under the Recapitulation,Schedule 0)___________________________________________________________$__2_,..5.l~?t~6._
(Ifmore space isneeded,insertadditional sheelsofsamesize)
ESTATE OF-__-lnt;:rl.&:S ~_~__Br-::;3~~Y._1&-19485-3 SCHEDULE K-SHEET XIV
lNSTRUCTIONS FOR SCHEDULE L
MORTGAGES AND LIENS
Itemize underthis schedule only obligations secured by mortgages
or other liens upon property included in the gross estate at the full
value thereof,or the value of the property undiminished by the
amountof the mortgage orlien.Ifdecedent's estate isliable for the
amount of the indebtedness secured by such mortgage or lien (i.e.,
if theindebtednessisenforceableagainstother property of the estate
not subject to such mortgage or lien,or if the decedent was per-
sonally liable therefor),the full value of the property subject to the
mortgage or lien must be included in the gross estate under the
appropriate schedule.However,if decedent's estate is not so
liable,only the value of the equity of redemption (or value of the
property less the amount of such indebtedness)need be included in
the gross estate.Where the decedent's estate is not liable for the
amount of a debt secured by a mortgage or lien and the amount of
the debt is greater than the value of the property subject to such
mortgage or lien,it is not possible to obtain a deduction for the full
amount of the debt by entering the full value of the property as a
part of the gross estate and then deducting the full umount of the
debt under this schedule.
List under this schedule notes and other obligations secured by
the deposit of collateral,such as stocks,bonds,etc.Debts of the
decedent unsecured by mortgage or oiher lien upon the property
should be listed under Schedule K.Identify,by indicating under
the column headed "Description",the particular sch!Jdule and
item number where such property subject to the mortgage or lien
is returned underthe gross estate.
Realestate situated outsidethe United Statesdoes not form a part
of the gross estate for the purpose of the tax,and no deduction may
.be taken of any mortgage thereon,or any indebtedness in respect
thereto.
Show the name and addresa of the mortgagee,payee,or obligee,
and the date and term of the mortgage,note,or other agreement
under which the indebtedness is established.Show the face
amount,the unpaid balance,the rate of interest,and date to which
the interest was paid prior to the decedent':;;death.
Mortgages upon,or any indebtedness with respect to,property
included in the gross estate is deductible only to the extent that the
liability was contracted bona fide and for an adequate and full
consideration in money or money's worth..
SUPPORT OF DEPENDENTS AND NET LOSSES
Support of dependents.-No deduction may be taken for support
of dependents unless the local law permits the allowance,the local
court has made a decree specifying the amount thereof,and in fact
the allowance was reasonably required for the sUPP9rt of the person
in question during the settlement of the estate,and actual disburse-
ment was made from the assets of the estate to the dependents.
The deduction for support of dependents is not available with
respect to estates of decedents dying after September 23,1950.
Losses.-Losses are strictly limited to those arising from fire,
storm,shipwreck,or other casualty,'or from theft,to the extent that
such losses are not compensated for by insurance or otherwise.
Losses in order to be deductible must occur during the settlement
of the estate.Depreciation in the value of securities or other prop-
erty does not constitute a deductible loss.Such losses are not
deduc1;ible if,at the time of the filing of the estate tax return,they
had been claimed as a deduction for income tax purposes in an
income tax return.In listing losses,full particulars must be given
as to the loss sustained and the cause thereof.If insurance or
other compensation was received on account of loss,state the
amount collected.The property with respect to which the loss ie
claimed should be identified by indicating the .particular schedule
and item number where such property is returned under the gross
estate.
If the optional valuation is adopted,deduction for any loss is
limited to the extent that such loss is not in effect allowed in the
valuation of the item in the gross estate.
16-19485-9
....~
SCHEDULE L
MORTGAGES AND LIENS,SUPPORT OF DEPENDENTS,AND NET LOSSES DURING ADMINISTRATION
(See instructionson reverse ofthe preceding sheet)
Item
No.Mortgages andliens-Description Amoupt
------------------------------------------_.-
$
===r======T:::O:::T==A.,.=L=<::al=:8:::0 enter under the Recapitulation,Schedule O)_uu u u m $m~_
ItemNo.
1
Support of dependents
This deduction is not available ifthe decedent died after September23,1950.)
$
Amount.
===r====T==,=o=TA=L2 <=al==:so enter under the Recapitulation,Schedule O)m u m m______$_u__&~--m--
Item
No.
r
Net losses during administration
$
Amount
_____--=Tc.:0c::T.=A.=L-'<.=al:;:..80 enter under the Recapitulation,Schedule O)mn m mnn u __mn__mn J$--nJfMl9muu_
(Ifmore space is needed,insertadditional sheets ofsame size)
16-19485-11 SCHEDULE L-SHEET XV
INSTRUCTIONS FOR SCHEDULE M
BEQUESTS,ETC.,TO SURVIVING SPOUSE (MARITAL DEDUCTION)
1.General.-In computing the net estate for Federal estate-tax
purposes inthe case of the estate of a citizen or resident of the United
States who died after December 31,1947,a deductionfrom the gross
estate (the "marital deduction")is authorized for certain property
interests passing from the decedent to his surviving spouse.The
marital deduction is authorized by section 812 (e)of the Internal
Revenue Code,as added by section 361 of the Revenue Act of 1948
and amended by Public Law 869,'80th Congress.The marital
deduction may be taken only with respect to property interests
which are included in the decedent's gross estate (Schedules A to I,
inclusive).The deduction is generally not available in case the
gross estate consists exclusively of the decedent's interest in prop-
erty held by him ana his surviving spouse under community prop-
erty laws.(See paragrapns 1 to 3 of Schedule 0.)The marital
deduction is not authorizec1 :n the case of the estate of a nonresident
not a citizen of the United States,except where such decedent died
a resident of France on or after October 17,1949.'For the sake of
brevity,these instructions make use of the masculine gender in
references tothe deceasedspouseandthefemininegenderinreferences
to the survivor,but the deduction is also authorized in the reverse
situation.
2.Property interests passing from the decedent to his surviving
-spouse.-Theproperty interests included in the gross estate which
are considered to have passed from the decedent to his surviving
spouse and as to which a marital deduction is authorized should be
listed on Schedule M.(As to certain interests which are to be ex-
cluded from Schedule M,see paragraph 7 hereof.)Property inter-
ests which passed from the decedent to his surviving spouse include
any interest taken by her (a)as decedent's legatee,devisee,heir or
donee,(b)as decedent's surviving tenant by the entirety or joint
tenant,(c)as appointee under decedent's exercise of a power or as
taker in default upon his release or nonexercise of a power,or (d)as
beneficiary of insurance upon the decedent's life,and also include
(e)her dower (or curtesy)interest or statutory estate in lieu thereof
(including her interest under community property laws to the
extent that such interest was,immediately prior to the decedent's
death,a mere expectancy).For further information as to property
interests considered to have passed from the decedent to his sur-
viving spouse,see paragraphs 3 to 6,inclusive,hereof.
3.Trust with power of appointment in surviving spouse.-Where
a property interest passed from the decedent in trust,and,under the
.terms of the trust,his survivingspouse is the income beneficiary and
also the donee of a power to appoint the corpus,and the five condi-
tions set forth below are satisfied,then,not only the interest of such
spouse as beneficiary,but also the interest subject to her powerto
appoint,is considered to have passed from the decedent to his sur-
viving spouse.This rule is not applicable unless the terms of the
trust satisfy all of the following five conditions:(a)The surviving
spouse must be entitled to all the income from the corpus of the
trust.(b)The income must be payable annually or at more fre-
quent intervals.(c)The surviving spouse must have the power,
exercisable in favor of herself or her estate,to appoint the entire
corpus free of the trust.(d)Such power in the surviving spouse
must be exercisable by such spouse alone and (whether exercisable
by will or during life)must be exercisable in all events.(e)The
corpus of the trust must not be subject to a power in any other per-
son to appoint any part thereof to any person otherthanthe surviv-
ing spouse.
4.Life insurance,endowment,or annuity proceeds held by in-
surer,with power of appointment in surviving spouse.-Where a
property interest passed from the decedent in the form of proceeds
held by the insurer under a life insurance,end.owment,or annuity
contract,an(1,under the terms of the contract,the surviving spouse
is entitled to periodical payments and is also donee of a power to
appoint the proceeds,and the five conditions set forth below are
satisfied,then,not only the payments to be made to such spouse,
but also the proceeds subject to her power to appoint,are considered
to have passed from the decedent to his surviving spouse.This
rule is not applicable unless the terms of the contract satisfy all of
the following five.conditions:(a)The proceeds must be held by the
insurer subject to an agreement either to pay the proceeds in install-
ments,or to pay interest thereon,with all such amounts payable
during the life of the survivingspouse payableonly toher.(b)Such
installments orinterestmust be payable annually,or more frequently,
commencing not later than 13 months after the decedent's death.
(c)The surviving spouse must have the power,exercisable in favor of
herself or her estate,to appoint all amounts .held by the insurer
under such contract.(d)Such power in the surviving spouse must
be exercisable by such spouse alone and (whether exercisable by
will or during life)must be exercisable in all events.(e)The
amounts payable under such contract must not be subject to a
power in any other person to appoint any part thereof to any person
other than the surviving spouse.
5.Common disaster or similar clause.-Where (a)a property
interest was bequeathed,or otherwise disposed of,by the decedent to
his surviving spouse subject to a provision that such property
interest was to pass to another person if such spouse should fail to
snrvive the decedent by 6 months (or by a shorter period),and
(b)such spouse does not in fact die within such period,then,such
property interest is considered to have passed from the decedent
solely to his surviving spouse.Similarly,where (a)a property in-
terest was bequeathed,or otherwise disposed of,by the decedent to
his surviving spouse subject to a provision that sucl].property
interest was to pass to another person in the event the decedent and
such spouse should die as a result of a common disaster,and (b)such
spouse does not infact die as a result of a disaster which also resulted
in the death of the decedent,then,such property interest is con-
sidered to have passed from the decedent solely to his surviving
spouse.
6.Effect ofdisclaimer.-Any property interest'disclaimed by the
surviving spouse is considered as passing to the person entitled to
receive such interest as a result of the disclaimer.Where the sur-
viving spouse becomes entitled to receive a property interest as a
result of a disclaimer by any other person,such interest is considered
as passing,not to such spouse,but to the person who made the dis-
claimer,as though the disclaimer had not been made.
7.Property interests to be excluded from Schedule M.-Certain
property interests which passed from the decedent to his surviving
spouse are to be wholly or partially excluded from Schedule M,as
indicated below:
(a)In case interests in the same property passed from the
decedent both to his surviving spouse and (for less than an
adequate and full consideration in money or money's worth)
to some other person upon such conditions that the latter
person may possess or enjoy any part.of the property following
the termination or failure of the interest therein which passed
to the surviving spouse,then the interest which passed to such
spouse is to be excluded from Schedule M.This rule applies
even though the interest which passed from the decedent to a
person other than his surviving spouse is not included in the
gross estate,and irrespective of when such interest passed.It
is also immaterial whether the interest of the surviving spouse
and the interest of the other person passed from the decedent
at the same time.Property interests which are considered as
having passed from the decedent to a person other than his
surviving spouse include any property interest (other than the
interest which,under the rules stated in paragraphs 2 to 6,
inclusive,are considered to have passed to the surviving
spouse)which passed under decedent's will or intestacy,or was
transferred by him during life,or is held by or devolved upon
any person as his joint tenant,as appointee under his exercise
of a power,as taker in default upon his release or nonexercise
of a power,or as beneficiary of insurance upon his life.Exam-
ples of dispositions of property by the decedent which are to be
excluded from Schedule Mare:(1)A bequest of property to
his spouse for life with remainder to his daughter;(2)a bequest
to his spouse and daughter as joint tenants with right of sur-
vivorship;and (3)a bequest of property to his mother for life,
with remainder to his spouse,if surviving,and if not,to his
daughterand her heirs.In each of these examples,the spouse's
interest in the property may terminate or fail,and the daughter
may thereafter possess or enjoy the property.
(b)In case the decedent directed his executor or trustee to
purchase for his surviving spouse an annuity,a life estate or
estate for years in certain property,or any other property
interest which may terminate or fail,the property to be used
in the acquisition of such interest is to be excluded from
Schedule M.The ownership of a bond,note,or other con-
tractual obligation,the discharge of which would not have
the effect of an annuity for life or for a term,is considered not
to be a property interest which may terminate or fail.
(c)Where any property interest passing from the decedent
to his surviving spouse may be paid or otherwise satisfied out
of any of a group of assets,the value of such property interest
is,for the purpose of entry on Schedule M,to be reduced by the
aggregate value of any such asset or assets which,if passing
from the decedent to his surviving spouse,would be-excluded
under subparagraph (a)or (b)hereof.Examples of property
interests which may be paid or otherwise satisfied out of any
of a group of assets are a bequest of the residue of the deced-
ent's estate,or of a share of the residue,and a cash legacy
payable out of the general estate.Example:A decedent be~
queathed $100,000 to his wife.His general estate includes
a term for years (valued at $10,000 in determining the value
of his gross estate)in an office building,which interest was
16-19485-9
SCHEDULE M
BEQUESTS,ETC.,TO SURVIVING SPOUSE (MARITAL DEDUCTION)
(See instructions on reverse of the preceding she,el)
If the decedent died testate,the person or persons filing the return should answer the following questions "Yes"or "No."How-
ever,only question (5)should be answered in case the decedent died intestate.
(1)Has any action been instituted to contest the will or any provision thereof affecting any pro.perty interest listed on this
schedule or for construction of the will or any such provision?__"____________.
(2)Had the surviving spouse the right to declare an election between (a)the provisions made in his or her favor by the will
and (b)dower,curtesy,or a statutory interest?_
(3)If the answer to question (2)is "Yes,"has the surviving spouse (a)renounced the will and elected to take dower,curtesy,
or a statutory interest ,or (b)elected to take under the will?_
(4)According to the information and belief of the person or persons filing the return,(a)is any action described under
questi?n (1)designed or contemplated ,or (b)does the surviving spouse contemplate renouncing the will and electing to
take dower,curtesy,or a statutory interest?_
(5).According to the information and belief of such person or persons,has any person other than the surviving spouse asserted
(or is such assertion contemplated)Ii.right to any property interest listed on this:schedule,other than as indicated under questions
(1)and (4)?_
If the answer to any of the foregoing questions is "Yes,"full details must be submitted with the return.
ItemNo.
1
Description of property interests passing to surviving spouse
$
Value
TOTAL "___________________________$_
Less:(a)Federal estate tax payable out of above-listed property interests____________$_
(b)Other death taxes payable out of above-listed pro.perty interests_________$________ _ _
Total of items (a)-and (b)$_.one.---
Net value of above-listed property interests (also enter under the Recapitulation,
Schedule 0)___ _____________ _______ __ _____ __ __ __ __ _____ __ __ __ __ ______.$_
(Ifmore space is needed,use additional sheets ofSame size)
'Cl"uarles¥'.SrO!.lle,ESTATE OF "• _SCHEDULE M-SHEET XVI
16-19485-8
retained by the·decedent under a deed of the building by gift
to his son.Accordingly,the portion of the value of the
specific bequest'to be entered on Schedule M is $90,000.
(d)Property interests are to be excluded from Schedule M
to the extent that a deduction therefor is taken under Sched-
ules J to L,inclusive.Examples of interests to be so excluded
are fees or commissions deductible under Schedule J,payments
made in satisfaction of a claim of the surviving spouse against
the estate deductible under Schedule K,andamounts expended
for support of the surviving spouse during the settlement of
the estate deductible under"Schedule L.
(e)Where a property interest passed to the surviving spouse
subject to a mortgage or other incumbrance,or where an obli-
gation is imposed upon the surviving spouse in connection with
the passing of a property interest,only the net value of the
interest after reduction by the.amount of the mortgage,or
other incumbrance,or obligation,should be included in
Schedule M.
8.Listing of property interests on Schedule M.-Give a full
description of e&Ch property interest listed on Schedule M,and
number the items in sequence.Indicate the instrument (including
clause or paragraph number if the instrument is so drawn)or pro-
vision of law under which each item passed to the surviving spouse.
Where possible,the schedule and item nilmber of the property
interest as it appears in Schedules A to I should be shown.Show
the value of each item before taking into account the effect thereon of
the Federal estate tax or any other death tax.(See paragraph 9
hereof and the supplemental instructions on a separate sheet obtain-
able from the collector.)The valuation date or dates used in deter-
mining the value of the gross estate are also applicable with respect
to the interests listed on Schedule M.If there is included in Sched-
ule M a bequest of the residue,or a portion of the residue,of the
decedent's estate,there should be submitted duplicate copies of a
computation showing how the value of such item was determined.
Such computation should include a statement showing:
(a)The value of all property which is included in the dece-
dent's gross estate (Schedules A to I)but does not pass under
the will,such as transfers,jointly owned property which passed
.to the survivor on decedent's death,and the insurance payable
to specific beneficiaries.
(b)The values of all specific and general legacies or devises,
with an appropriate reference in each instance tothe applicable
clause or paragraph of the decedent's will or codicil.(In any
case where legacies are made to each member of a class,for
example,$1,000 to each of decedent's employees,only the
number of each such class and the aggregate vatle of property
received by them need be furnished.)
(c)The dates of birth of all persons,the duration of whose
lives may ll,ffect the value of the residuary interest passing to
the surviving spouse..
(d)Any other information that may appear material,such
as that relating to any claim,not arising under the will,to any
part of the estate.
Example of listing of property interests on Schedule M:
Item No.Description Value
1 House and lot,256 South West Street,held by
decedent and survivingspouse as jointtenants
with right of survivorship under deed dated
July 15,1937 (Schedule E,item 1)$32,500
2 Proceeds of Gibraltar Life Insurance Com-
pany policy No.104729,payable in one sum
to surviving spouse (Schedule D,item 3)___20,000
'3 Cash bequest under Paragraph Sixth of wilL_100,000
9.Adjustment for effect of death taxes.-The total of the values
listed on Schedule M must be reduced by the amount of theFederal
estate tax,and the amount of State or other death taxes,which are
payable out of,or chargeable against,the property interests in-
volved.(As to the computation of such amounts in cases in which
the Federal estate tax and the marital deduction are interrelated
see the supplemental instructions on a separate sheet obtainable
from the collector.)Such amounts of taxes should be entered
in the designated spaces (items (a)and (b»at the foot of Sched-
ule M.Item (b)must be supported by an identification and
computation of the amount of State or other death taxes therein
shown.
10.Supplemental documents.-If property interests passing by
the decedent's will are listed on Schedule M,duplicate copies,one
certified,of the order admitting the will to probate,must be sub-
mitted with the return.If,at the timethe return is filed,the court
of probate jurisdiction has entered any decree interpreting the will
or any provision thereof affecting any of the interests listed on
Schedule M,or has entered any order of distribution,duplicate
copies thereof should also be submitted with the return.If the
surviving spouse has filed with the court a renunciation of the
decedent's will,or an election to take under the will,or a disclaimer
of any property interest,duplicate copies thereof are also required.
Additional evidence to support the deduction claimed may be
requested by the Commissioner.
INSTRUCTIONS FOR SCHEDULE N
CHARITABLE,PUBLIC,AND SIMILAR GIFTS AND BEQUESTS
Deductions authorized for charitable,public,and similar gifts
and bequests as set forth in the Estate Tax RegUlations should be
claimed under this schedule.If the transfer was made by will,
duplicate copies,one certified,of the order admitting the will to
probate,in addition to the copies of the will,should be submitted
with the return.If the transfer was made by any other written
instrument,duplicate copies thereof should be submitted with the
return,and if the instrument is of record one copy should be cer-
tified and if not of record one copy should be verified.If the trans-
fer was made by will,an affidavit,or statement signed under the
penalties of perjury,of the executor must be submitted,showing
whether any action has been instituted to have interpreted or to
contest the will Or any provision thereof affecting the charitable
deduction claimed under this schedule and whether,according to
his information and belief,any such action is designed or con-
templated.
If underthe terms of the will or thelaw of the jurisdiction wherein
the estate is administered or the law of the jurisdiction imposing
the particular tax,the Federal estate tax or any estate,succession,
legacy,or inheritance tax is payable in whole or in part ou~of any
bequest,legacy,or devise deductible hereunder,the sum deduc~ible
is the amount of such bequest,legacy,or devise so reduced.
If claim is made under this schedule for deduction of the value
of the residue,or a portion of the residue,passing to charity under
the decedent's will,there should be submitted a copy of the com-
putation showing how the value was determined.Such computa-
tion,or supporting documents,should include:
(1)A statement showing the values of all specific and
general legacies or devises,indicating whether they are for
charitable or noncharitable uses,with an appropriate reference
in each ins~ance to the applicable paragraph or section of the
decedent's will or codicil (in any case where legacies are made
to each member of a class;for example,$1,000 to each of de-
cedent's employees,only the number of each such class and
the aggregate value of property received by them need be
f}Irnished),
(2)The dates of birth of all life tenants or annuitants,the
duration of whose lives may affect the value of the interest
passing to charity under the decedent's will,
(3)A statement showing the value of all property which
is included in the decedent's gross estate but does not pass
under the will,such as transfers,jointly owned property
which passed to the survivor on decedent's death;and insur-
ance payable to specific beneficiaries,and
(4)Any other information that may appear material,such
as that relating to any claim,not arising under the will,to
any part ofthe estate,as of a spouse claiming dower,or curtesy,
or similar rights,etc.
Deductions authorized for charitable,public,and similar gifts
and bequests,which may be claimed under this schedule,include
the interest which falls into any such bequest,legacy,devise,or
transfer as a result of an irrevocable disclaimer of a bequest,legacy,
devise,transfer,or power,if the disclaimer is made prior to the date
prescribed for the filing of the estate tax return.The disclaimer
must not only be made prior to the date prescribed for the filing of
the estate tax return (including such date as may be prescribed in an
extension of time granted for the filing of such return),but must be
irrevocable at the time the deduction is allowed.For further de-
tails,see the regulations on the subject.
If the optional valuation is adopted,any bequest,legaoy,devise,
or transfer deductible under this schedule shall be valued for the
purpose of the deduction as of the date of the decedent's death,with
adjustment for any difference in the value of the property 1 year
after his death,or at the date of its sale,or exchange within such
year,except that no such adjustment may take into account any
difference in value due to mere lapse of time or to the occurrence or
nonoccurrence of a contingency.
For further instructions,see Estate Tax Regulations.
16-19495-6
SCHEDULE N
CHARITABLE,PUBLIC,AND SIMILAR GIFTS AND BEQUESTS
(Seeinstructions on reverse orthe preceding sheet)
Character of institutionItemNo.
1
Name and address of beneficiary
I-------1$Amount
TOTAL (also enter under the Recapitulation,Schedule 0)--------------:__$-----.QDe--~----
(ICmore spaceisneeded,insertadditional sheetsorsame size)
•ESTATE OF ----~l~..--ll..-_Broal.------------------------16-19485-1\SCHEDULE N-SHEET XVII.
INSTRUCTIONS FOR SCHEDULE 0
RECAPITULATION
1.Computation ofmarital deduction.-The net value of the prop-
erty interests listed on Schedule M should be carried forward to
item 7 of that part of Sched,ule 0 headed "Deductions."The
marital deduction,which should be entered at item 9,is limited to
the smaller of (a)item 7 or (b)one-half of the "Adjusted gross
estate"(it~m 8).If the decedent and his surviving spouse never
held property under community property laws,the "Adjusted
gross estate"is computed by subtracting item 6 from the total
value of the gross estate.
2.Cases involving community property.-If the decedent and his
surviving spouse ever held property as "community property"(as
defined in paragraph 3)an additional sheet must be attached to
Schedule 0 showing the computation of the "Adjusted gross estate"
(item 8).In such cases the "Adjusted gross estate"is determined
by subtracting from the "Total Gross Estate"the sum of the
following values and amounts:
(a)The value of property included in the gross estate which
was at the time of the death of the decedent held by them as
"community property.".
(b)The value of property (included in the gross estate)
transferred by the decedent during his life,if at the time of
such transfer the property was held by them as "community
property."
(c)The amount (included in the gross estate)receivable as
insurance under policies upon the life of the decedent to the
extent purchased 'With premiums or other consideration paid
out of property held by them as "community property."
(Where a policy was purchased partly with property held by
them as "community property"and partly with otherproperty,
the amount receivable under such policy is considered to have
been purchased with such "community p~opert~"in the pro-
portion that the payments made with such "community prop-
erty"bear to the total amount paid.)
(d)An amount which bears the same ratio to item 6 of
Schedule 0 as the "Total Gross Estate"(diminished by the
aggregate amounts subtracted under subparagraphs (a).).(b),
and (c)hereof)bears to the undiminished "Total uross
Estate."
Example:The value of a decedent's gross estate is $300,000,of
which $200,000 represents his separate property and $100,000
represents his one-half interest in community property.The sepa-
-
rate property was inherited from his father.The deductions
allowed under Schedules J to L (item 6 of Schedule 0)total $45,000.
The "Adjusted gross estate"is computed as follows:Value of gross estate________________________________________________$300,000
Reduction under subparagraph (a)$100,000
Reduction under subparagraph (d)(200,000/300,000 of $45,000)__________________________________30,000 130,000
Adjusted gross estate $170,000
3.Definition of community property.-For the purpose of com-
puting the "Adjusted gross estate,"the term "communityproperty"
is considered to include the following categories of property:
(a)Property held by the decedent and surviving spouse as
community property under the law of any_State,territory,or
possession of the United States,or any foreign country (other
than such property in which the survi;ying spouse had merely
an expectant interest)...
(b)Separate property acquired by the decedent as a result
of a conversion (during the calendar year 1942 or after April 2,
1948)of property held by the decedent and surviving spouse
as community property (as described in subparagraph (a)
hereof)into their separate property.A conversion of com-
munity property includes a partition thereof between the
decedent and his spouse or a transfer to themselves in joint
tenancy,tenancy by the entirety,or other form of coowner-
ship,irrespective of whether such partition or transfer was
effected by a single transaction or a series of transactions.
Where the value (at the time of the conversion)of the separate
property so acquired by the decedent exceeded.the value (at
such time)of the separate property so acquired by the spouse,
then the part of the separate property so acquired by the
decedent which is considered as held by the decedent and his
surviving spouse as community property is the same propor-
tion thereof which the value (at the time of the conversion)of
the separate property so acquired by the spouse is of the value
(at such time)of the separate property so acquired by the
decedent..
(c)Property acquired by the decedent:in exchange (by one
exchange or a series of exchanges)for separate property result-
ing from a conversion of community property,as described in
subparagraph (b)hereof.
16-19485-9
•
SCHEDULE 0
RECAPITULATION
Sehed-
u1e Gross estate Value underoption Value at dateofdeath
A Real estate---------------------------------_....._--------------_.....-----------------------------------------------$-.$_~~a'_.QQ.t'_Qg
B Stocks and bonds -c-------•g!~.2.~~~!_'1
C Mortgages,notes,and cash ~---------------c------------:'-~'-.1Q'--,-~
D Insurance .~~~Ji,.~ll~ll
E Jointly owned property---R9..~~
F Other miscellaneous property ..4.9..'-Q_~_3$.
G Transfers during decedent's life~--I.fl~
H Powers of appointment ~~flone
I P~operty previously taxed ~....----------------------I'.one
TOTAL GROSS ESTATE ~·1$-----------------------1 i?-'-I'?~~!~??
Sched-
ule Deductions Amount
J
K
L
L
L
M
N
. d 2l~'Ol.9'1.Funeral an administration ex.penses ·____________________________________________________$:-.:::_
2.Debts of decedenL ~~~~!~_~_!~__
.Iolt.3.Mortgages and hens ..
.Bone4.Support of dependents--------------------------------------------c ._
5.Net losses during administration ~.~~~_.
6.Allowable amount of above deductions (See note*):"_
Bone7.Bequests,etc.,to surviving spouse------------------------------------------------_________________$"_----------------
~...,
8.Adjusted gross estate (See note**)~11_'_?.~!.~
9.Net amount deductible for bequests,etc.,to surviving spouse (item 7,or one-half
of item 8,whichever is smaller)_
10.Charitable,public,and similargifts and bequests _.one-------_...,..._.._------------
TOTAL ALLOWABLE DEDUCTIONS,except specific exemption and propert~previousiy.2'.821.71taxed.(Totals of lines 6,9 and 10)~:~__.:...$-----.,------------
°NOTE.-Enter at item 6 the total of items 1 to 5,unless the total of items 1to 4exceeds thevalue ofpropertysubject to claims.Fordefinition of "Propertysubject to claims"see estate-tax regulations relative thereto.Ifthe total of items 1 to 4 exceeds the value of property subject to claims,do not include in item 6 the amount of such excess and attachanadditionalsheetshowingthecompntationofthevalueofpropertysubjecttoclaims.'
00NOTE.-Enter at item 8 the excess of "TOTAL GROSS ESTATE"over item 6,ifthe decedent and his surviving spouse at no time held property as commUnityproperty.
Ifproperty was ever held as community property,compute the "Adjusted gross estate"(item 8)in accordance with the instmctions and example on the reverse of Sheet XVII,and attach an additional sheet showing such computation.
"""...."1 V e-.."'...ESTATE OF ---"'~!'4es--........--~!l!1J"J).J'--------------------SCHEDULE O-SHEET XVIII
16-1945&-11
INSTRUCTIONS FOR COMPUTATION OF TAX
Item 1."Gross basic tax"is computed,by means of column 1 of
the table on the inside of the back cover,on the value of the mit
estate shown under Schedule P or Schedule R,as the case may be.
Item 2."Credit for State inheritance,etc.,taxes"is allowed for
estate,inheritance,legacy,or succession taxes paid as the result of
the decedent's death to any State,Territory,the District of
Columbia,or possession .of the United States,with respect to
property included in the gross estate.This credit cannot exceed
80 percent of item 1.The anticipated amount of the credit may
be entered at item 2 and the Federal estate tax shown on the return
computed in accordance therewith before such State,etc.,taxes
have been paid,but the credit cannot be finally allowed unless
such taxes are actually paid and the credit therefor is claimed
within 4 years after the return is filed (or within such further period
provided by the statute in the case of a petition filed with The
Tax Court of the United States or in the case of an extension or
postponement of time for the payment of tax),and such credit is
supported by the following evidence:
(1)Certificate of the proper officer of the taxing State,Ter-
ritory,District of Columbia,or possession of the United States
showing:(a)The total amount of tax imposed (before adding
interest and penalties and before allowing discount);(b)the
amount of discount allowed;(c)the amount of penalties and
interest imposed or charged;(d)the total amount actually paid
in cash;and (e)the date of payment.
(2)Such additional proof as the Commissioner may specifically
request.
If practicable the evidence described in (1),above,should be filed
with the return,but if that is not convenient or possible it should
be submitted as soon thereafter as practicable.
Item 4."Total gross taxes (basic and additional)(Tentative
Tax)"are computed,by means of column 2 of the table on the
inside of the back cover,on the value of the net estate shown under
Schedyle Q or Schedule R,as the case may be.
Item 8."Credit for Federal gift taxes"is limited to such credit
allowable under the statute against the gross basic and additional
taxes after the credit for State inheritance,etc.,taxes has been
deducted.The credit for gift tax imposed by chapter 4 of the
Internal Revenue Code or Title III of the Revenue Act of 1932
cannot exceed the proportion of item 7 that the value of the in-
cluded gift bears to the entire gross estate,reduced,in case the
decedent died after December 31,1947,by the total deductions
allowed for charitable,public and similar gifts and bequests and as
a marital deduction.For further information see the gift tax
credit provisions of the current Estate Tax RegUlations.
Item 9."Credit for foreign death duties"is allowable only as
authorized by treaty as set forth herein,and only in case the
decedent was a citizen or resident of the United States.Credit
is authorized for Dominion succession duties paid in Canada,for
estate duties paid in Great Britain and Northern Ireland (in cases
of decedents dying after December 31,1944),and for inheritance
taxes paid in France (in cases of decedents dying on or after October
17,1949).Supplemental forms for computation of the credit have
been provided:Form 706c,"Computation of Credit for Canadian
Succession Duties,"Form 706e,"Computation of Credit for
United Kingdom Estate Duty,"and 706h,"Computation of
Credit for French Inheritance Tax."The supplemental form or
forms,when applicable,should be executed and inserted imme-
diately after sheet XX.If credit for death duties paid in more
than one foreign country is allowable,enter at item 9 the sum
of the credits computed on the supplemental forms,unless the
same property of the gross estate is subjected to duty by two
foreign countries.The total amount of credit allowable in respect
of the property'subjected to duty by two foreign countries is
limited to the amount of the estate tax attributable to such prop-
erty.The anticipated amount of credit may be entered at
item 9,but the credit cannot finally be allowed unless the foreign
duty has been paid and credit therefor has been claimed within the
prescribed period and is supported by.the applicable certificate,
Form 706d,Form 706f or Form 706i.Credit for Canadian
succession duties must be claimed within 4 years after the return
is filed (or within such further period as is provided in the case
of a petition filed with The Tax Court of the United States or in
the case of an extension or postponement of time for the payment
of tax),and such credit must be supported by Form 706d,"Certi-
fication of Dominion Succession Duties."Credit for Great
'Britain or Northern Ireland estate duty must be claimed within
6 years after the date of the decedent's death (or within such
further period as is provided in the case of postponement of pay-
men~of tax attributable to a reversionary i~tere~t),and s.uch
credit must be supported by Form 706f~"CertIficatIOn of Umted
Kingdom Estate Duty."Credit for .Hench inheritance taxes
must be claimed within 5 years after the date of the decedent's
death (or within such further period as is provided in the case
of postponement of payment of tax attributable to a reversionary
interest),and such credit mllst be supported by Form 706i,"Certi-
fication of French Inheritance Tax."For further information
see the instructions on the applicable supplement (Form 706c,
Form 706e or Form 706h)and the applicable regulations (Treasury
Decision 5455,approved on May 31,1945,with respect to credit
for Canadian succession duties;Treasury Decision 5565,approved
on May 27,1947,with respect to credit for Great Britain or North-
ern Ireland estate duty.The text of the conventi(}n between the
United States and France and regulations to be issued pursuant
thereto will be set forth in a Treasury decision.)
Example (1)(estate subject to the basic estate tax and the addi-
tional estate tax,and involving credit fOT State inheritance tax):
A resident of the United States died November 10,1945,and the
value of the net estate for the purpose of the basic tax is $80,000 as
shown by Schedule P.The tax shown in the first subcolumn of
column (1)of the table on the inside of the back cover on a net
estate equaling $60,000 is $700.Since $80,000 exceeds $60,000
and falls below $100,000,the tax on the excess of $20,000 is com-
puted at the rate of 2 percent,the.rate shown in the second sub-
column of column (1).The $400 tax on suchexcess added to $700
equals $1,100,the gross basic tax which should be entered at item 1
of the "Computation of Tax."It is assumed that maximum
credit for State inheritance tax is allowable against such gross
basic tax,that is 80 percent of $1,100,or in the amount of $880
which is shown at item 2.The difference,$220,is entered'at
item 3.The next step involves the computation of the additional
estate tax.The net estate for the purpose of the additional tax,
after deducting the specific exemption of $60,000 and the amounts
of other deductions authorized by statute,is $120,000 as shown by
Schedule Q.The amount of the total gross taxes (basic and addi-
tional)(Tentative Tax)shown in the first subcolumn of column (2)
of the table on a net estate equaling $100,000 is $20,700.Since
$120,000 exceeds $100,000 and falls below $250,000,the amount of
the total gross taJl:es on the excess of $20,000 is computed at 30
percent,the rate shown in the second subcolumn of column (2).
The $6,000 computed on such excess,added to $20,700,equals
$26,700;the total gross taxes,which should be entered at item 4.
From the $26,700 is subtracted $1,100,the gross basic tax,and the
difference,$25,600,is the gross additional tax shown at item 6.
The gross basic tax less credit for State inheritance tax,$220
(item 3),added to the gross additional tax,$25,600,results in a
total of $25,820 which is the total gross taxes less credit for State
inheritance tax and should be entered at item 7.As no credit for
gift tax or foreign death duties is involved,such amount (item 7)
is the same as the net estate tax payable,item 11.The computa-
tion of the tax in this example is set up as follows'
1.Gross basic tax_______________________________$1,100
2.Creditfor State inheritance,etc.,taxes_880
3.Gross basic tax less credit for Stateinheritance,etc.,taxes___________________$2204.Total gross taxes (basic and addi-.tional)(Tentative Tax)__________________$26,7005.Gross basic tax_______________________________1,1006.Gross additional tax________________________25,600
7.Total gross taxes less credit for State
inheritance,etc.,taxes___________________$25,82tJ8.Credit for Federal gift taxes_____________0'
9.Credit for foreign death duties__________°10.Total credit for Federal gift taxesandforeigndeathduties______________________0
11.Net estate tax payable_____________________$25,820
16-19485-11
•
,'
SCHEDULE P.NET ESTATE FOR THE BASIC TAX-RESIDENT OR CITIZEN
Instructions.-'f.his schedule should be used only for the estate of a resident or citizen of the United States.
1.Total gross estate 00 •_
2.Total allowable deductions,except specific exemption and property previously taxed___________$__~_~1.:~_~~1~
3.Specific exemption ~I_...,.....,.-:.:..:.;~;,;;:.:...;;";;,,.I
4.Total deductions,except property previously taxed (item 2 plu;item 3)_
5.De?uction for prop~rty previously taxed without proportionate reduc-lonetIOn(Schedule I,Item (c))$---.----_
6.Proportionate reduction (se~i~st!uc~ion~/orSchedule I as to computation,Bonesubparagraph(3)under LImItatIOns )$._
lone7.Net deduction for property previously taxed (item 5 minus item 6)__________________________________$=====
8.Total deductions (item 4 plus item 7)_
9.Net estate (item 1 minus item 8)_
295#728.19$-----------------------
1~),J~21.71
------------------------_.
111 901.08$t_".
SCHEDULE Q.NET ESTATE FOR THE ADDITIONAL TAX-RESIDENT OR CITIZEN
Instructions.-This schedule should be used only for the estate of a resident or citizen of the United States.
1.Total gross estate _
2.Total allowable deductions,except specific exemption and property previollsly taxed _
3.Specific exemption .-------------_____60,000.00
4.Total deductions,except property previously taxed (item 2 plus item3)____________________________$__81.8.21.._
5.Deduction for I?roperty previously taxed without proportionate reduction lone(Schedule I,Item (c)):------c -.---$---------1l0ii.---
6.Proportionate reduction (see instructions for Schedule I as to computa-tion,subparagraph (3)under "Limitations")$..:_
7.Net deduction for property previously taxed (item 5 minus iterp.6)"$~c~~__
8.Total deductions (item 4 plus item 7)·_
9.Net estate (item 1 minus item 8)"-....1
'2"#'28..19$-----------------------
83,,821.11=:..:lOI-lcl---OO-,.--Ac......,••:;;to
$---------~'-------------
SCHEDULE R.NET ESTATE-:-NONRESIDENT NOT A CITIZEN OF THE UNITED STATES
lnstructions.-This schedule should be used only for the estate of a nonresident not a citizen of the United States.See instructioIl$
under "Deduction of administration expenses,claims,etc."and "Specific exemption"on the back of sheet XX.Use--Form 706b (Schedule
R (1))instead of Schedule R for computation of net estate in case of decedent who at the time of his death.was domiciled in Canada and not a
dtizen of the United States.Use Form 706g (Schedule R (2))in case of decedent who at the time of hi.~death was domiciled in France and
not a citizen of the United States.
1.Value of gross estate in the United States (Schedules A,B,C,D,E,F,G,H,and 1)_________$_______________________$_
2.Value of gross estate outside the Dnited States,not including real property (attach item-ized schedule sheet showing values)-----------------------------------------
3.Value of total gross estate wherever situated (item 1 plus item 2)___________________________________$-----------------------
4.Gross deductions under Schedules J,K,aud L ---------------------------------
5.Net deductions under Schedules J,K,and L (that proportion of item 4 that item 1 bears
to item 3)--_-,--------------------------------------------------------------------------------"---------------------------------------------
6.Charitable,public,and similar gifts and bequests (Schedule N)-:--:-----------------"~--.
7.Specific exemption ~~--------------------------------------2,000.00
8.Total deductions,except property previou.sly taxed (itel?-l 5 plus ite~s 6 and 7)_________________$-----------------------
9.Deduction for property previously taxed WIthoutproportIOnate reductIOn
(Schedule I,item (c))--------------------------------------------------------------$..----------------------
10.Proportionate reduction (see ins~ru~ti~)lls.for ,~chedule I as to computa-
tion,subparagraph (3)under LImItatIOns)------------------------------.-"$-.----------------------
11.Net deduction for property previously taxed (item 9 minus item iO)~___________________________$----------------.-------
12.Total deductions (item 8 plus item l1):::_C":~'~"-----------------===------------
13.Net estate (item 1 minus item 12)------------------------$...---------------------
ESTATE OF ~?_~~~~~__,!t ~~l~l________________________16-19485-9 SCHEDULES P,Q,AND R-SHEET XIX
INSTRUCTIONS FOR COMPUTATION OF TAX-Continued
Example (2)(estate subject only to the additional estate tax):A
resident of the United States died on October 30,1945,and the
'value of the gross estate is $95,000.Deductions for administra-
tion expenses and debts are allowed in the amount of $10,000,
leaving a balance of $85,000 before the deduction of the specific
exemption.As the,specific exemption allowable in determining the
net estate upon which the basic estate tax is imposed is $100,000,
it is apparent under Schedule p.that this estate is not subject to
such basic tax.However,as the specific exemption allowable in
determining the additional estate tax is only $60,000,this estate is
subject to such additional tax.For the purpose of the additional
estate tax the net estate is $25,000 as would be shown under Sched-
ule Q.The total gross taxes,shown in the first subcolumn of
column (2)of the table on the inside of the back cover on a net
estate equaling $20,000,are $1,600.As $25,000 exceeds $20,000
and falls below $30,000,the amount of total gross taxes on the
excess of $5,000 is computed at the rate of 14 percent,the rate
shown in the second subcolumn of column (2).The $700 com-
puted on such excess,added to $1,600,equals $2,300,the total
gross taxes,which should be entered at item 4 of the "Computation
of Tax."As no basic estate tax is imposed,this amount is the
same as the gross additional tax (item 6),and is also the same as
the total gross taxes less credit for State inheritance tax (item 7).
(No credit for State estate,inheritance,legacy,or succession tax is
authorized against the additional tax.)As no credit for gift tax
or foreign death duties is involved in this example,the net estate
tax payable in this estate is $2,300 (item 11).
Example (3)(estate.subject to the basic tax and the additional
tax,and involving credits for State inheritance tax and for gift
tax):The decedent,a resident of the United States,died on October
22,1945.'The total value of the gross estate is $400,000.The
value of the net estate for the purpose of the basic estate tax shown
under Schedule P is $225,000 and the value of the net estate for the
purpese of the additional tax shown under Schedule Q is $265,000.
The gross basic tax computed on the net estate of $225,000 is
$5,500 and the total gross taxes on the net estate of $265,000 are
$70,500.(See explanation in the foregoing examples (1)and (2)
as to the use of the table in computing the estate tax.)Maximum
credit for State inheritance tax is allowed in this example to the
extent of 80 percent of the basic tax (item 1)or in the amount of
$4,400,which is shown at item 2 of the "Computation of Tax."
The difference,$1,100,should be shown at item 3.The total gross
taxes of $70,500 are entered at item 4;the gross basic.tax of $5,500
is entered at item 5;the gross additional tax of $65,000 (item 4 less
item 5)is entered at item 6:and the total gross taxes less credit for
..
State inheritance tax,$66,100 (item 3 plus item 6)are entered at
item 7.The next step involves the computation of the gift tax
credit at item 8.It is assumed for the purpose of this example
that the decedent transferred on January 15,1944,in contempla-
tion of death,certain real estate to his daughter as a gift.The
value of such property as of the date of the gift,and as of the time
of death,was $143,000.As a result of this gift,a gift tax of
$17,775 was paid on a net gift of $110,000 ($3,000 excluded and the
specific exemption of $30,000 deducted under the gift tax provisions
of the Internal Revenue Code).As the value of the transferred
real estate is included in the decedent's gross estate,a credit for.
gift tax is allowed against item 7.The gift tax credit is limited to
the amount of the gift tax,$17,775,and is also limited to the pro-
portion of $66,100 (the full amount of item 7 since credit for
Canadian succession duty is not involved in this example)that the
value of the included gift,$140,000,bears to the entire gross estate,
$400,000.(It will be noted that the amount of the included gift is
$140,000 which is $143,000 less $3,000,the amount excluded in
determining the included gift for purposes of the gift tax.)Since
$140,000 divided by $400,000 equals 0.35,the amount of this
proportion is $23,135 ($66,100 multiplied by 0.35).Since the gift
tax is less than $23,135,the former amount,$17,775,should be
entered at item 8.Since credit for foreign death duties is not
involved the amount of $17,775 is also entered at item 10.The
net estate tax payable,$48,325 (item 7 less item 10),is shown at
item 11.The computation of the tax in this example is set up as
follows:
1.Gross basic tax_______________________________$5,500
2.Credit for State inheritance,etc.,taxes_________________________________________4,400
3.Gross basic tax less credit for State.inheritance,etc.,taxes___________________$1,100
4..Total gross taxes (basic and addi-tional)(Tentative Tax)_________________$70,5005.Gross basic tax_______________________________5,5006.Gross additional tax________________________65,000
7.Total gross taxes less credit for Stateinheritance,etc.,taxes___________________$66,1008.Credit for Federal gift taxes______________$17,775
9.Credit for foreign death duties___________°10.Total credit for Federal gift taxes andforeign.death duties______________________17,775
11.Net estate tax payable____•••••••••••____$48,325
1&-1_
-
---~iJ .sus.:2$aeo $(dsl
;...J
•iC¥jWP
\
COMPUTATION OF TAX
(Seeinstructionson reverseorSheets xvmandXIX)
1.Gross basic tax (Use column (1)of Table,Sheet XXII)$--------'J'~'~2~1------
2.Credit for State inheritance,etc.,taxes (not to exceed 80%of item 1)0.mnh_2..i2.5f::T1_hm
3.Gross basic tax less credit for State inheritance,etc.,taxes (item 1 minusitem2)~_
4.TO~by:.°Sh:xXi7j)~~_~~_~_~~~~~~~~~:~__~~_~~_~~~!~~_~~~!__~~~~_~_~~_":.~__~~~_~~_$".•~1~~~_~_
5.Gross basic tax_oooo_oooooo oo_oooo_oo h __oon_n h noo nn .0;;-----0.-_'....6'57.,.,21 00_
6.Gross additional tax (item 4 minus item.5)_
7.Total gross taxes less credit for State inheritance,etc.,taxes (item 3 plusitem6)_
$------------?31+44c-----
--~O...61!;~~_1?~_
$51..l4ff~lJ _
8.Credit for Federal gift taxes _
9.Credit for foreign death duties (See note)I~~t _
10.Total credit for Federal gift taxes and foreign death duties (item 8 plusitem9)_
11.Net estate tax payable (item 7 minus item 10)_
---------I~~_~__---------
NOTE.-If credit for Canadian succession duties is entered at item 9,use Form 706c as a supplement to the "Computation ofTax."
If credit for British or Northern Irish estate duty is entered at item 9,use Form 706e as a supplement.If credit for French inheritance
tax is entered at item 9,use Form 706h as a supplement.The supplemental form or forms should be inserted immediately after this
sheet.(For further information see "Instructions for Computation of Tax"on the back of sheet XVIII.)
ESTATE OF Che_rl_4t:t tl~SNlIt1..,----------.--------------16-19485-9 CO;,IPUTATION OF TAX-SHEET XX
ADDITIONAL INSTRUCTIONS FOR ESTATES OF NONRESIDENTS NOT CITIZENS OF THE
UNITED STATES
These instructions should be read in conjunction with the "Gen-
eral Instructions"beginning Oil sheet I and the detailed instructions
for the several schedules.
Requirement ofreturn.-An estate tax return must be filed for the
estate of a nonresident not a citizen of the United States if the part
of his gross estate (as defined by the statute)situated in the United
States exceeded a value of $2,000 at the date of death.(If the dece-
dent died on or before October 21,1942,a return is required regard-
less of the value of such part of the gross estate.)
Form of return.-A simplified form of estate tax return,Form
706NA,"United States Nonresident Alien Estate Tax Return,"
has been provided for use in the case of a nonresident not a citizen
of the United States.However,the return must be made on Form
706 instead of on the simplified Form 706NA under the following
circumstances:
(1)In case the decedent made any transfer during life or pos-
sessed,exercised,or released any power of appointment with
respect to property situated in the United States,requiring any
disclosure or affirmative answer under Schedule G or H of this
return.
(2)In case a deduction for property previously taxed (Sched-
ule I),a deduction for charitable,public,and similar gifts and
bequests (Schedule N),or credit for Federal gift taxes is claimed.
Place for filingreturns.-Thereturn mustbefiled with the collector
of internal revenue in whose district the gross estate in the United
States was situated;or,if such part of the gross estate was situated
in more than one district,the return must be filed with the Collector
for the Second District of New York,or with such collector as the
Commissioner of Internal Revenue may designate.
Supplemental documents.-If thedecedent died testate,a certified
copy of the will must be filed.Other supplemental documents
may be required as explained below and under the instructions for
the several schedules.
Property situated in the United States.-The entire gross estate
wherever situated in the case of a nonresident not a citizen of the
United States is made up in the same way as that of a citizen or
resident and,therefore,includes not only all property (except foreign
real property)beneficially owned by the decedent,but also joint
estates with right of survivorship,tenancies by the entirety,com-
munity property,life insurance proceeds,property transferred by
the decedent during his life,and property subject to decedent's
power of appointment,as more fully explained under the instruc-
tions for the several schedules.However,the net estate is the
part of thegross estate situated in the United States,less the author-
ized deductions.Only the part of the gross estate situated in the
United States should be set forth under the appropriate Schedules
A to land recapitulated under Schedule O.The term "United
States,"when used in a geographical sense,includes only the States,
the Territories of Alaska and Hawaii,and the Distlict of Columbia.
Property transferred during the decedent's life,and includible in
the entire gross estate wherever situated,is deemed situated within
the United States if suchproperty was so situated either at the time
'of the transfer or at the time of death.
Except as hereinafter provided,the following rules are applicable
in determining whether property is situated in the United St,ates:
(1)Real estate and tangible persona]property are within the
United States if physically located therein.
(2)Stocks of corporations organized in or under the laws of
the United States constitute property within the United States,
irrespective of where the stock certificates are physically located.
(3)Other written evidences of intangible property which are
treated as being the property itself,such as certificates of stock
of a foreign corporation and corporate orother bonds,are property
situated in the United States if physically located therein.
.(4)Intangible personalproperty,the writtenevidence of which
is not treated 'as being the property itself,such as a simple debt or
open account,constitutes property within the United States if
consiSting of a property right issuingfrom or enforcettble against
a resident of the United States or a domestic corporation (public
or private).
However,pursuant to ti'eaty or statute,the following categories
of propertyare deemed to constitute or are classifiable withproperty
not situated in the United States:
,....• I
(1)Proceeds of insurance on the life of a nonresident not a
citizen of the United States.
(2)In the case of a nonresident not a citizen of the United
States who was not engaged in business in the United States at
the time of his death,(a)bank deposi~s and (b)bond.;,notes,and
certificates of indebtedness of the United States issued prior to
March 1,194-1.
(3)In the case of a resident of Canada,stocks of Canadian
corporations.
(4)In the case of a resident of the United Kingdom of Great
Britq,in and Northern Ireland dying·on or after July 25,1946,
(a)stocks of corporations not organized in or under the laws of
the United States and (b)bonds and other forms of indebtedness
(other than judgment debts,and negotiable promissory notes,
bills of exchange,and checks).These rules of situs,provided
by the Death Duty Convention between the United States and
the United Kingdom,are also applicable in the case of a resident
of the United Kingdom dying after December 31,1941,and before
July 25,1946,if the representative of the estate elects that the
provisions of the convention be applied.
(5)In the case of a resident of France dying on or after October
17,1949,(a)stocks of corporations not organized in or under
laws of the United States and (b)bonds and other forms of
indebtedness (other than negotiable promiSsory notes,bills of
exchange,and checks).
Deduction of administration expenses,claims,etc.-Deduction
may be taken of the proportion of expenses,claims,etc.(Schedules
J to L),that the value of the part of the gross estate situated in the
United States,bears to the value of the entire gross estate wherever
~ituated.Items of deduction may be set forth under the appro-
priate Schedules J to L,irrespective of whether they were incurred
or expended within or without the United States.The marita~
deduction is not available in the estate of a nonresident not a citizen
of the United States,except in the case of a resident of France
dying on or after October 17,1949.However,no deduction what-
ever may be taken unless the value of the entire gross estate wherever
situated is entered at item 3 of Schedule R.Real property situated
outside the United States should not be included.The entire
gross estate must be valued as ofLhe date of the decedent's deat,h;
or,if the optional valuation authorized by section 811 (j)of the
Internal Revenue Code is adopted,such valuation must be applied
to the entire gross estate.Adequate proof in support of items 3 and4ofScheduleRmustbesubmitted;otherwise,this deduction will be
disallowed.'For this purpose there should be submitted a certified
copy of the foreign death-duty 1'etUTn;or,if no such return wa,~filed,a
certified copy of the inventory of the estate,together with the schedule of
debts and charges,filed with the foreign court of probate j1trisdiction.
Additional proof may be required in specific cases.
Charitable,public,and similar gifts and bequests.-Deduction may
be taken under Schedule N only if the transfer was to a corpora-
tion or association created or organized in the United States or to
trustees for use within the United States.
Specific exemption.-Except as hereinafter·provided,.a specific
exemption of $2,000 isauthorized in the case of a nonresident not a
citizen of the United States for the purposes of the basic tax and
the additional tax.(However,except as provided by treaty in the
case of a resident of Canada,no specific exemption is authorized in
the case of such a decedent dying on or before OctOber 21,1942.)
In the case of a resident of Canada or France not a citizen of
the United States,the Death Duty Conventions with Canada and
France authorize,under certain conditions,prorated specific exemp-
tions in excess of $2,000 for the purposes of the basic and additional
estate taxes.The prorated specific exemptions are that proportion
of the specific exemptions authorized for estates of residents and
citizens of the Unit,ed States ($100,000 for the basic estate tax and
$60,000 for the additional estate tax)that the value of the property
situated in the United States bears to the value of the entire gross
estate wherever situated.For such cases,Form 706b (for use
under Canadian Convention),and Form 706g (for use under French
Convention),"Computations of Net Estates,"have been provided
as supplements to the estate tax return.These supplemental
forms constitute part of the return,are to be substituted for Sched-
ule R,and should be inserte,d in lieu of Sheet XIX.
16-1948S-ll
..,
......,.-.........
..
DECLARATION OF PERSON OR PERSONS FILING RETURN
INSTRUCTIONS.-See "GeneralInstructions"on reverse sideofsheet I.
the :~::~~~g!t~!T-Ii m~n~!~-~E!~~"llT~~lll~~~~~~lii~_tt:f;~!~:Pe;;~~t{!ltt-~~~j~~;-~~~~-~~ii--~~~~
carefully examined this rEi .(including the additional sheets inserted,if any);that tothe best of our/my knowledge,information,and
belief,herein is listed all of the property constituting the decedent's gross estate,as defined by the statute (or if the decedent was a non-
resident not a citizen of the United States,herein is listed all of the property constituting the gross estate situated in the United States,
as defined by the statute,and,if deductions are claimed,herein is listed separately all of the property constituting the grossestate situated
outside the United States);that well have no knowledge of any transfers made or trusts created by the decedent during his lifetime of
the value of $5,000 or more,other than bona fide sales for an adequate and full consideration in money or money's worth,except as stated
in Schedule G;and that,to the best of our/my knowledge,information,and belief,the fair market value as of the date of the decedent's
death is shown for every item of property listed herein under the gross estate (and,in case the optional valuation is herein adopted,that
all of the distributions,sales,exchanges,and other dispositions within the year following the decedent's death of the property included in
the gross estate,together with the dates thereof,are fUlly disclosed,and that the value under the optionfor every item of property is the
fair market value as of the applicable valuation date or is such value as properly adjusted),that the debts,expenses,and charges entered
herein as deductions from the gross estate are correct and legally allowable,and that all statements made herein are true and correct.
Date ._,3/1_0/53 _
Date ._..._
Date .~_
fide11ty fNst Com.pany
(Signature)--n:-w ---------------------------------------------.-----------------.----.--ui Wm.L.DunkleTrust Ottieel"
(Address)--34J.-Fjurtli-lvenue;---Pp~---2~;--Pi~--
(Signature)._._._.._._._..._..._.._._._.."_
(Address).'. _
(Signature)_.._,,._
(Address)._.,__. '_
DECLARATION OF ATTORNEY OR AGENT PREPARING RETURN
I declare under the penalties of perjury that I prepared this return for the person or persons signing the above declaration and that
this return,including the additional sheets inserted,if any,is a true,correct,and complete statement of all the information respecting
the estate tax liability of this estate of which I have any knowledge.
(Signature)_
Date ._(Address). ,_
EsTATE OF --ctuirles.-V.--13roJitey--------------------------------1&-1_DECLARATIONs-SSEET XXI
iii .!..
TABLE FOR COMPUTATION OF ESTATE TAX
(For rates of tax in effect prior to September 21,1941,see the Estate Tax Regulations)
(A)(B)(I)(2)
For basic estate tax For total gross taxes (basic andadditional)(Tentative Tax)
Nat estate equaling-Net estate notaxceeding-Rate of tax on Rate of tax onTaxonamountinexcessoverTaxonamountinexcessovercolumn(A)amount in column (A)amount incolumn(A)column (A)
Percent Percent
....----------------~-----$5,000 ----------.._------------I --------~---------------3
$5,000 10,000 $50 I $150 7
10,000 20,000 100 1 500 11
20,000 30,000 200 1 1,600 14
30,000 40,000 300 1 3,000 18
40,000 50,000 400 1 4,800 22
50,000 60,000 500 2 7,UOO 25
60,000 100,000 700 2 9,500 28
100,000 200,000 1,500 3 20,700 ·30
200,000 250,000 4,500 4 50,700 30
250,000 400,000 6,500 4 65,700 32
400,000 500,000 12,500 5 113,700 32
500,000 600,000 17,500 5 145,700 35
600,000 750,000 22,500 6 180,7.00 35
750,000 800,000 31,500 6 233,200 37
800,000 1,000,000 34,500 7 251,700 37
1,000,000 1,250,000 48,500 8 325,700 39
1,250,000 1,500,000 68,500 8 423,200 42
1,500,000 2,000,000 88,500 9 528,200 45
2,000,000 2,500,000 133,500 10 753,200 49
2,500,000 3,000,000 183,500 11 998,200 53
3,000,000 3,500,000 238,500 12 1,263,200 56
3,500,000 4,000,000 298,500 13 1,543,200 59.4,000,000 5,000,000 363,500 14 1,838,200 63
5,000,000 6,000,000 503,500 15 2,468,200 67
6,000,000 7,000,000 653,500 16 3,138,200 70
7,000,000 8,000,000 813,500 17 3,838,200 73
8,000,000 9,000,000 983,500 18 4,568,200 76
9,000,000 10,000,000 1,163,500 19 5,328,200 76
10,000,000 ------------------------1,353,500 20 6,088,200 77
16-19485=-4 .TABLE FOR COMPUTATION OF ESTATE TAX-SHEET XXII
roiLED
(SPACE FOR USE OF BUBEAU)or'"'---I"J t'""';'1'"
ASSESSMENTS
,~irl 3 .J '-1 PAYMENTS
TAX ON RETURN OR
DE'BlCIENCY
Amount J/~rs:...;-:~If'
.,i-,..~
\" I '.
Page
.(~~
1,.••:.'j,11~I
Line Date Principsi Interest
.IC----7-·:'-;:,-~I--T'--i'--------I-----------r--•J.i •\I v.v.----------------------
------,--------1----------'------------1-------------I--------------!--------------I---------------------------1 -----------------------1-----------------------
DETERMINATION BY BUREAU
------------_._---------...-------------------------_.._---------------------------------------------------------------------------------------------------------------~-----------
..---------_._._.__._---------------------_._--_._------:--._._._----------_._----_._.-_.-----_._----_._----_._-------:---------------------------------------------------------------------~._-------
........j!..
'*U.S.GOVERNMENT PRINTING OFFICE
'"
1&-19488
"<~'\'
J
.,
":N THEORPHAN~'COURTOFWASHINGTONI'1~/~~'PENNA.
In tile ma.ter of the AudIt of Account flLd III the Estate of Date of death ~_
CHARLES W.BROMLEY
Deceased
No.17_4_i_J.9..~_~Term,19 ,A.A.
11'~'vtDocketPage _
TO THE AUDITING JUDGE:
Enter my appearance for the Commonwealth of Pennsylvania,claiming transfer inheritance tax in the above estate,as follows!
DR.",/yro-o·~
To appraised v'alue of Estate:Realty $__----------------------------------------.
Personalty ----$---~~--~-~-~~--~--~------------.
Additional Assets per Account,Subject to Tax ~$--------I--f--C?--~!--f-~---------------.
Additional Assets pel'Audit,Subject to Tax $-----------.
GROSS VALUE $1:_1_L __~2_~~_L _
CR.
Debts and Expenses per Account;see Kote
Additional Debts and Expenses per Audit
I ,C;r S'-0$---------------------
1
1'1/0(,~---------------------
$__~__'1 F (fA)
$---------------------
$~--------------------
."~1 0 (/I'7I$-------------------------------------------
11~/j'1;,
$-------------------------------------------
$-------------------------------------------
TOTAL DEDUCTIONS,$__?_1!l_~~-?:.--1-----------------
NOTE:The following credits claimed in the Account are
held not deductible as against the tax:
~WI'IS'C;'!$-()--------------1--------------------------------------·
(01J u.".':'1-C1 g ~J.rq,----------------------------t----------;f------------
~II /I (-t.f-/~.____________________________________________~-~A
~;:;-.&1:1.c>-()ra~.--------------------------------------------~!::_-_.
~--~------------------~-~-~~-~--------------
CALCULATIO~/"7 r:b IGrossValue$L7 .
Less Deductions ----$---~--~--t1-~~-!:.1---_
Clear value $~_LJ_Z-~~LJ--~------------------.
~-~-li-1--'!2-?:!Q!--~-r;_
Tax-
able
at20/1
tf ~tI,(~--.J.$----------------------
tf-~'7 J-:-0-0$--------/-----------
JAMES H.DOUGLAS,Register
),::::::::::::::::::::::::::::::::::
)'::::::::::::::::::::::::::::::::::
Tax-
Ilble
at
10%
)(
$-------~--------------
L i(9VG,)-J I
Total Tax =-----------------$----------------------
Less amount previously paid --------------------±-Z-~t2._·__O:::Q
I f t~.3B,lan"'~-
InteresL yrs.__~--ll1oS.-*--daYS @__~__%~~~_,..r;,"",-j-
TOTAL TAX AND INTEREST DUE $_.LJ)~f~_'!::_t_----,.
J)t..\.S '\J 1\~q ,,~l
~~~
_\J \
TAX PAID ON ACCOUNTo/?j~
N -'}~05-:()--'O----------$--------------------
I ~3 /'r tv-1.--.s-D .(}-6I!--I-~----$------------~---------~-_!:_~-,-~~\p -L------------TI-~-'V-r-(110---------------·
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174 /1953 Term;19 ,A.A.No.,_
ESTATE OF
CHARLES W.BROMLEY
Deceased
PRAECIPE FOR APPEARANCE
FOR
COMMONWEALTH OF PENNSYLVANIA
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ROSCOE ....LEDGER
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<1tnmmnuwraltl1 of Jruu!lylunuiu
Qtnuuty nf lIus4iugtnu.ss.
Robert Crawford,,,Prothonotary of the Court of Common Pleas in and for said
County,do hereby certify that I have examined the Docket of Judgment Liens remaining on file in said
.fro.m December 10 1946.. . . .Court~t,a1tdtnat there are no Lien Judgments remaining unsatisfied therein against
-.it
IN WITNESS WHEREOF,I have hereunto set my hand and
Prothonotary
.caused the seal of said Court to be affixed,at Washington,Pa.,
this 11th day of September A.D:19-a
ata~·~
------------Charles W.Bromley
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£-,1 _../~y /...:::.<?-,.~...t,.d-L ...'",-,
CERTI FBCATE OF LI ENS
Against
Charles W.Bromley
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1.M.LYDICLIt co.-~.,.~:tt~:&PWASHINCTON.PA.
Q!nmmnulUtaltq nf Jtuusyluauia
Cltnuuty nf lIu.!i4tugtnu•.!i.!i:
JOHN D.WOODWARD .I,,Recorder of Deeds,etc.,of the County of Washzngton,
State of Pennsylvania,do hereby certify:
,.r-'That there are no Mortgage-liens standing open and unsatisfied on the Mortgage Records of the County
\aforesaid,as shown by the direct index to mortgages,against .,________- - - - -CHARLES W.BROMLEY---- --- --- - ---..............................................................................................................................................................................................................................................................
In Witness Whereof,I have hereunto set my hand and affixed the seal,of.said office,at Washington,
Pennsylvania,this J...g.~l].day of ~.E,:.~~.~?.E:~19..~.~.:
PIJ 3:,10
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•liamilton
IIU!l~tu!ltnu <!tnuuty wux Qtluim iureuu
STEVE A.SHOOK
DIRECTOR
~2
'IIasqbtgtntt.'tttttsyinattia
TO ~frIOM IT MAY CONCERN:
DAVID H.WEINER
SOLICITOR
H.RUSSELL STAHLMAN,SR.
ASST.SOLICITOR
WILLIAM H.ROBINSON
ASST.SOLICITOR
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This is to certify that there are no delin-
quent taxes on record in the ~ashington County Tax
Claim 3ureau against the property assessed as _
Hse &Lot Main St.Adj.Crothers Property
s1tuate in Mt.Pleasant
and now assessed to _C_har__1_e_s_W_.__Br_o_ml__ey •
Dated at -;';ashington,Pennsylvania this 14 t~
day of sept.,1953 ]953 ..-~:...;.;.'""'-~-------,...
Very truly yours,
WASHINGTON COUNTY TAX CLAIM BUREAU
S~eve A.Shook,Director
BAS/me
No.3937
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Countj or W~nhint:ton,rnvl Ctvto Qr P~nmli'lv:~n:1:.\,lHH'llluJ (ll':;':~I;,pUI:-!
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1106 Berger Euilding
Pittsturgh,Pennsylvania
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I hereby certify the foregoing to be a true and correct copy
of Testatoris Last Will and'Testament .
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TAX CLAIM BUREAU
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Service:Lien Certificate
Lien Certificate No ~.g..7.-'_
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To be replaceLby acknowledged copies
when received