HomeMy WebLinkAboutOC1961-0256 - ESTATE OF HOFFMANlin 11ft .(@rpl1anB~(t1au~t of Bual1tngtau (tlounty
ESTATE OF
:O.h~.:rl~.~...~JL.Jf.Q.f.fmaxL.a/k/a ..C•.~
Bert Haffman.,a/k/a...c•..B .
Hoffman deceased.....................,.
No 2·56-··..···OL ,19 .61,A.A.
In the matter of the F~ili".st..&..FiRal .
Acco'Jnt of...We.s.t.e..rn ..f.enns.ylll'ania..N.a tional
Bank &Mary E.Hoffman Executors.._~..
SCHEDULE OF DISTRIBUTION
ADJUDICATION AND DECREE
And now 9.~:t;;.9.J:?~.r k.7.,19 6~,this matter came on for hearing,
audit and distribution at this session and testimony ~'ken;and thereupon,upon due consideration
thereof the.balance.for distribution in the hands of the Accountant is determined to be
$til:::611.14 d h .d'I f'd d"d d..................L an t e account IS accor Ing y con rrme ~an It IS or ere,
adjudged and decreed that.the saia balance be paid out by the Accountant in a:cordance with tne-
schedule of distribution hereto '::lttached and make a part hereof,unless exceptbns hereto be filed
sec.'e9 0'on appeal be ta~en he'~fmm sec.le
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Balance per accounL..............................................................................$...-85;.9:36.03.
Additional debit asked at audit I 542.0$
$86,4.78.08Additionalcreditaskedataudit3866.94
Balance.....................................................................................................$....8Z.,.611.•l4
Deduct Clerk's Costs &Receipts .
A~torney ~.C?~~.PP.:..~.~..J~~fJ:~.~.
James H.Douglas,Agent,transfer inheritance
tax,life.estate and remainder interest,(balan e
of tax due not subject to interest),3297.8~
J,ames H.Douglas,Clerk O.C.costs filing
.t!ilection to take under will,(iI-~?O-/'161 Ol;-O)
John D.Woodward,Recorder,costs recordin~.
Election-·to take under will,(~c!:-..~..R~IIlllY'I)
Western Pennsylvania National Bank,McKeesport,
Trustee for Mary E.Hoffman,under the terms of
the will,the follow·ing assets,.held in kind
and distributed as such at the appraised value,
per election filed:-
$2000 par VoS.Treasury 2~ls.9/15-
67/72 ._.$1730.75
60 shar~s American Tobacco Co.com .3360.00
50 shares National Biscuit Co.com 3250.00'
355 shares Pittsburgh National Bank
Com.8988.75
62 shares Standard Oil of N.J.com 2565.25
80 shares U.S.Steel com 6440.00
60 shares General Motors com 2647.50
Principal Cash 18357.91
Income Cash 1626.49 148966.6t
$30,265.18
Western Pennsylvania National Bank,McKeesport
and Mary E.Hoffman,Executors,reaward for
Federal Tax contingencies.Arter the tax is ful~y
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settled and the accountants liability ceases,
balance of tfu':'s award remaining shall be paid
to Arthur W.~Hoffinan and Harriet Hoffman,his
as per paragrapn Eight of the will;
the
over
wife
80 shares U.,S.Steel Com.
Less amount due accountants $6440.00
2717.07 3722.93
First Presbyterian Church of Monongahela City
legacy,(Tax Exemption certificate :filed),
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B.p.0.E.Lodge 455ofMonongahela City,lega~y
Bertha Ostermier~(now Coulter),legacy,
HeRa Jane Dillard.(Dilliar~)legacy,
Dr.Charles W.Hoffman,legacy,
1000.0,
.500.00
'1:)00.00
1000.00
$25,542.25
Arthur W.Hoffman and Harriet Hoffman,his wife,as
tenants by,entirety,residue,inclUding the follow·
assets,held in'kind and distributed as such at the
appraised value,per election filed;
$2000.00 par U.S.Treasury 2~rs 9/1567/72 ".._
60 shares American Tobacco com
60 shares General Motors com
50 shares National Biscuit Co.com
355 shares Pittsburgh National Bank com
62 shares Standard Oil of N.J.com
$1730.75
.3360.00
2647.50
3250.00
8988.75
2565.25
No balance
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Np.---------2$6------OL 'I 19-----61.---,A.A.
In the matter of the First.&Final
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Account of Wes te~n PeJhfu.s~lvania..,:
National Bank &Mary ~.Hof'fuar-:
,of Estate ofCharle's B.Hof'fuan a/k/a '
C~-'B&r1f.Hof'tman a/k/a C.B.
Hof'fman.
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IN THE COURT OF COMMON PLEAS
OF WASHINGTON COUNTY,PA.
ORPHANS'COURT DIVISION
NO.256 OF 1961
IN THE MATTER OF:
THE ESTATE OF:
CHARLES B.HOFFMAN,DECEASRn
F.B.O.
MARY E.HOFFMAN
(NOW DECEASED)
.-
PETITION FOR DISTRIBUTION
EQUIBANK N.A.(FORMERLY
WESTERN PA.NATIONAl,BANK),
TRUSTEE
Joseph L.Hoffman,Esquire
242 W.Main Street
MOnOi!l::ldlle1a,Pet.l:>UbJ
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P.O.Naly <;:0..425 Fourth AvpnllP,Pitt"h...gh.p".lSJ1D
.-..Fonn for Guardian or Trustee
'rtition ~ur AUllit
3JttWijr ®rpijatt!i~QIuurt of lIa5qittgtun OJuunty
Estate of ~!.?:~E.!.~.~~.::~9X~~~.~~!~!~.
C.Bert Hoffman a/k/a C.g.Hoffman...........__'
(deceased)
For r1.~E.y.!2..~~.Q.~.flP.~.r!:,_
...............................................................................................................................
~~~life tenant
Date oft~st.october 27 1961orguardlanshlpI..
If there have been former accounts
filed in this estate,list:None
Filed at No ?..?..§of 196..)
Fiduciary..~.q.~.~.e.?:?.~~.~.~.~.....J~9E.~~E.~¥.~~.~.~.~rn
..?~.~?..~.::~.~.~,~9..~.~.~~.~.~~.L .
Place of record
of appointment....wJll...9...t..~.h.~fJ~.l?...J?...~.....H.Q.tt~.?n
(Will book 91,page 369)
Reason for filing this account.........9.~~.~!.?:....~.~....!.~.~.~_...~.~.~.~.~.~.!.....~~.::¥.....~.~......~?~.~.~.~~.....?~....~.!?.:..~.~.....~.~..~...J.?7 5
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 W~Hoffman 50%
Rena H.Dillard 50%
All of said parties have received notice as required by the Court Rules except as follows:
Copy of notice mailed to distributees by certi~ied mail is
hereto attached:
The fund now'before the Court is subject to the follo,ving taxes:None
Set forth any legal problems requiring adjudication by the Court or difficulties that must be met in distribution:
Artfcle Second (I))of the Last Will and Testament of
Cha'rl~s B.Hoffman'directs'distribution on'the death of Mary E.
Hoffman to Arthur W.Hoffman and his wife Harriet Hoffman,or to
the survivor.In the event Arthur W.Hoffman and Harriet Hoffman
predecease Mary E.Hoffman,the residue upon the death of Mary E.
Hoffman is to be distributed to the issue of Arthur W.Hoffman,
share and share alike,per stirpes.Arthur W.Hoffman died ._
August 4,1964.Harriet Hoffman died April 20,1964.The issue
of Arthur W.Hoffman are Charles W.Hoffman and Rena H.Dillard.
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Balance for distribution per account,
Additional debits not shown in account:
(Indicate,whether income or principal)
•
Income
Sears Master Note .interest received
6/5/75 to 8/5/75
Principal
Income
$39,203.56......,.
$:.9.:.
Total additional debits
Additional credits not shown in account:
(Indicate whether income or principal)
Income
Equibank N.A.,additional income 'compensation
taken 8/26/75 .
Total additional credits
·'661$58...
$}3 .08....................................
Balance for distribution Principal
Income
Total
$39,203.56....................:A.~.
$~.~.~..:..?.9 .
$39,832.06............................................................
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:
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Set forth accountants suggestion as to manner and form cf 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:
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Charles w.Hoffman 150%
Rena H.Dillard 50%
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COUNTY OF WASHING1;ON,
COMMONWEALTH OF PENNSYLVANIA,
The above named Fiduciary or representative thereof,
being duly_§.~.QIJ1 _doth depose and say that the
facts set forth in the foregoing petition are true to the
best of...h.e.r knowledge and belief.
...........S:w.ar.n to and subscribed before me
This.~.§.t.b day of f.!~g.~~.t1.J.2.7.~1~..
Signature 01 OlIicer.~...:;.•~
Title of Officer ~~.~~.::¥.~~.~:.~..~.::..
MARLENE C.SPITLER.NOTARY WBLle
Office expires··My·~J~~i~~it~·~~~~~~;Al~~~~lm··..·..·........·....·..·
111ember,PennsylvaniaAssocIationof Notaries
And~::eti:ioner will ever pray,etc.
...lJ.x;.Lf!~d.c,;ftLJt:~~:.m.m .
~.~E.~~~.=~.~.~P..?.~..!_~~~.~.~2.~.~.~.~.~.::..
Equibank N.A.(formerly western
J?~.r.lD,§.Y.ly..en?:.'?:..J:iL?t.J9..p..'?.:J....~.~.n1s.2 ..f..r.£.~~.~§:~.
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IN THE
ORPJ-IANS'COURT
OF WASHINGTON COUNTY
FORM USED FOR GUARDIAN-INCOMPETENTS
-OR TRUSTEES
.256 1Noof196 .......",,..
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ESTATE OF g?.~E.!.~.~~..~~g..~.~~~.~..!...Deceas ed
FOR......~.?~y.....;;..~......~.9...(~~~.~.c~.9.~P..~9~.?..S e d)
.........1.i..f.e t..e.D..9.D.t...
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Counsel for the accountant shall submit herewith the
following,if pertinent:
1.Will or trust instrument-attested.
2.Inventory.
S.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 o~law raised.
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Counsel for accountant.
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the administration of the tr\lst,shall'pay the net lncOile "uarter-
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LAST WILL AND TESTAMENT
The Tru~tee uhall collect the 1ncome thererr~m
I direct that·all{my juetaebts and t"uneI'al
(B)In the event the income'pay~}jle ~0 my wife
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FIP.sT:
I,CHARLES B.HOFlMAN,of the City df ~()nongahelaJ County
SECOND:I &i V&I devise and bequeath O"'.~-h~lf (1/2).a!'
.~.....
'.Waah1.ngtl)n ~r.ld COlllD1onweal th of ~eIU16ylvania,de tle-..ebJ'make,
cuL11t3'n and de~l.Elre this as my Last Will and Test.1JRent hereby
revok~ng any and all Will or Willa heretofore made Ly me.
he!"lifetime.
all the rest,residue and re~inder of my estate be ·the 8a.r.le,real,
U5~S and purposea,to··wi t:
,
annually to or for the benefit of .y wire,Mary E.Heiffman.,durin6
and~a~ter paying any expen~~s p~op.rly chargeabl~to inco~e in
att~chment or claims of creditor;.
cxpen5es b~paId a~~oon ae convenie~lt a~ter ~y decea6~.
shall te insufficient in the opinion of tha Tru~tee to pro,!j~,
for her welfare,maintenance and 8upport,the Trustee 1s autho:-ized
to use,from tiae to time,so m~ch of the principal an in the
'!'rust shall not be 8uDject to as.1&J1JHnt·,alienat1·:m.ple'~ge t
(D)Upon the death of my wire,Mary E.Hoffman,
I direct that ~Trustee distribute any balance in the trust
~8stabliahed for my wit.,both as to principal anJ income to my
brother,Arthur W.Hoftaan and hi.Wife,Harriet Hoffman,or to
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personal ,)r mixod to \~estern F;ennaylvanis.National ~:'ank,~cKe..spcrt":-'(t J""..',..
'Pennsylvania,as Trustee in Trust,neverthele;!I,for th'J following
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:,ny !"Etstf1ue or this Trust,upon the death of my wife,be dlstributed
the Burv1 vor.In the evtmt both DI1 brother,Arthur W.Hoffaan
.',3.nct h1~L wlfe,Harriet Hort_n.•""predecea.se ray wifa,I dir~,ct t.~at
~.
-::,0 ';.h~~5S'-lA.of fJf1 brother!Arthur W:Hoffman,l'harc and ctare
alike,per st1~pe~.
'j'!HRP:I g1v'e .9XLl oequeath the sU.m or One 'I'housand and
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CO;'lOO ($l,;JOO.OO)nolla!'sto the TN~tee$\~f the FJ.:·;~t Fp~ebyt.e'.~ip..n
Churc~1 of Moncngahe 1a,PennsJ'h'~n1a,j1d Sehoul.•
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FOURTH:I glyo!and b~queath the sum of Five Hundred
and 00/100 ($500.00)no~.lars to the B.P.O.E.Loage Nt'.lI-~j5.of
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Monong.ahala,Penri8y~von1e.,to be u!ad by thcHIL for their bul1,11ng
....,,',l"'..UlO.
PIPTIf:I g1 ve and be~ueath the sum of Fi\Ie Hundred ar.d.
')O/lOC ($5CO.OO)D<11.1ar3 to ;~ertha Ol5termier vf Butler,f'enneylvanlfL
In the f'!vent tha t the ea1.c Bertha'Oat.rwder shall prelje~ease ~.~.I
direct that '~h18 legacy flh~ll lapse and te.:=ome a pa~i;'ot 1Il~"
..residu3ry e!!tate.
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:u..'lto Ill)"brother,Arthur W.H"tfmanand his wife,rarr<~t Ho1'ftr.z.n.
EIGHTH:All the rest}resl1ue and remainder of my e'tate'~
SIXTH:1 glvc and baq\:A&th the S\al of One 'n1~;u:!a"1d and
1eceaB~m8,:I r!J ;.'?ct thll'C this legltcy De c1j.s-::-1buted equa·~l:y among
Washington.In tha event thll!'said Rena Jane I),!llia:-d tShoulj pre·-
~hle issue,per stirpes.~
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lor to the survivor.In 'ttc event th~t Arthur W.Hoffman and his
SE.V~~~r.rH:I g-\\r~and bequeath the R\:,!Q ;.,['One 'rr:~ueand
and··~0./].OO ($l,.()('O,OO)Dollars to Dr.Charles W.Hoffman of Joliet}
.Illinois.In the event 'the .said .Dr.Charles W.H')ft'man sho'Jld pre-
decease IDe,I <H'r'ect that this 18&acy be dietrlb'.lt·e1 eq\..~8.l1y llJI10ng
"~wlfe}Harriet Hofrman,both predecease Me,I direct that this
i~resi~ue or my estate be ~lstributed equally among the issue of
IArthur W.Hortman,per stlrp••·.
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nature of a Guardian for all minor persons,either in esse or in
posse,who may participate in the distribution of my estate,and
I authorize it,in that capacity,to apply to the aalntenance,
educa.tion,medical attention and general welfare of each 8u~h
minor person so much of the income arising from and of the principa:
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N.:INTH:
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~The Trustee hereunder shall be Trustee in the•
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of hts or her distributive portion as it-may consider proper.
..TENTH:I direct ."1 Executors to payout of the principal
of my residuary estate all Federal Estate,State Inheritance,or
Estate and Succession Taxel.i.posed upon or with respect to my
estate or any property in which I ..y have an interest,includ~ng
any property not tor.ing a part ot my teste-entaryestate but
included in _y gro8s estate tor ·tax purposes I e:tcept any property
over which I haTe a taxable power ot appointment in the event jt
shall be held that I have not exercised such power of appointment
in this Will,at such times and in such aanner as my Executors,in
th~ir discretion,ahall de..advisable;and no such taxes or any
,
portion thereot so paid ahall be oollected trom or pa1d by any
other person,persons or corporat1oa.by way of re~b~rBementJ
proration,apportionment,or otherwise.
,.
ELEVENTH:I conter upon mJ E~cutors and Trustee the..
following d1scretionarJ powers which '"be exe~cised without
application to any Court:"
(A)To retain as a part of my estate or as e trust
investment hereunder tor so long al it deems proper,any stI)C~p',
bonds or other iteas ot property belonging to me ~tmy death,to
vary investments,and to invest and reinvest funds in ~u~n stOCKS,
bonds,securities,any co_on trust fund operated and managed by
the trustee or other property of any kind or character'whatsoeve~
as it may deem aUitable,irrespective of the laws of Pennsylvar,ia
relating to investments by tiduciaries and Without liability for
depreciation in value.
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(B)To sell and dispose of any real estate of which
I may Qie seized or at any time constituting a part of the trust
cor~~at such price and upqn such terms as it may deem proper and
to exec~te proper deeds .
(e)To grant leas~s on ~ealestate fvr any term
cr t~rm~with o~witho~t options for renewals or purchase,although
t~e te~of t~e le&se or of the renewal thereof may ext~nd -beyond ~"
the term of any trust hereunder.
(D)To determine whether and/cr ..,hat a;>art of any
re(:elpt,increment,gain,disbursement,c~arg~or loss shall enure
t.o or fall upon principal or income.
(E)To comproaise,adjust,and settle.any disputes
and claims arising in the adainistratlon of my estate or of the
(F)To determine whether and in what maRner intarest,
~ivldende,rents and other income shall be apportioned between...
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.'trust established hereunder,Whether such claims be adserted cy
my executore and trustee against other persona or by other persons
against my estate.
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successive benef1ciarleshereunder.
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(G)To hold the _hole or any p~rt of the trust
prop"erty in one or more conso11dated funds notwithstanding ~any
direction for di~is1on into parts or *hares.
(H)To borrow aoney for the benefit of ~y estate,
or of the trust hereunder,from itself ind1viduallJ or from any
other source and,a8 eecurity for the repayment the~eof,to hold
or pledge any of the property of my estate or of the t!"ust cor-pus
and to execute mortgages.
(I)To make distribution hereunder of property in
kind and,for that purpose,to divide,partition,and allot pro-
perty and to determine the value thereof.
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my Last Will and
I appoint mJ wit.,Mary E.TWELFTH :
f
Western Pennsylvania Hational Bank,McKeesport,Pennsylvania,as
."Exeputors or this my Last Will and Testament.
IN WITNESS WHEREOP,I,CHARLES B.HOFFMAN,have hereunto
subscribed my name and afr!xed .,leal to th1s'",-_·ttL '.
Testament this .:\.-,---aal of October,1956.
Signed,sealed,published and declared by Charles B.
Horfman,aa and Cor his Last Will and Testament in the presence
of us,who have hereunto IUbscribed our names at his request as
witnesses thereunto in the presence of said Testator and or each
other.
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I certify that this is a true and correct copy
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MrihRena B.nlll.ttrd
162.7,1ttngebul'y Road
.ueutldr1a.Vitginla 22310'. .,
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Dear Mr8.n111,ard:
N()Ue~1sherebyst'ven you that thQ audit of tho"P1rot and ViMl Aeeouut
of Equiban\.N.A.(fortne1!ly Western Pet1l\sylva.nJ.a Nati~l Bank)Truste~
·Wld'er the Will of (:ha't~e$B.Uofftaan.'dll be be1:dMon&ay,Sepe_el'8,
1915.at 1:30 P.ti.1n·tho Wa$htnseon County Courtbouse,Wuhl,ngton,
PettUSylvanla....
~1ne(Jr.ly,.
.Harte 4"Sbepo8
'tnst.Off1C:er.
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.ceil .J'o$epb.t.Hoffmann.Esqu1."..
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IN THE COURT OF COMMON ~LEAS
WASHINGTON COUN~~,~ENNS~L
VANIA ORPHANS I COURT DlVISIONI
NO.256 of 1961 A.A.
In the matter of the First
and Final Account of Equibank
N.A.,formerly Western Penn-
sylvania National Bank,
Trustee under the Will of
Charles B.Hoffman,a/k/a
C.Bert Hoffman,a/k/a C.B.
Hoffman,deceased
ADJUDICATlONAND DECREE
JOSEPH L.HoFFMANN
ATTORNEY AT LA."W
242 WEST MA.:J:N STREET
MONONGAHELA,PENNSYLVANIA.
15063
.----------r:------------------------~----------
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
ESTATE OF CHARLES B.HOFFMAN,
a/k/a C.BERT HOFFMAN!a/k/a
C. B.HOFFMAN,
Deceased
NO.256 OF 1961
Fiduciary -Equibank,N.A.
(formerly Western Pennsylvania
National Bank)
Place of·Record of Appointment
Will of Charles B.Hoffman
Will Book No.91,page 369
And now,
ADJUDICATION AND DECREE
,1975,this matter came on----------
for hearing,audit an~distribution at this·session and testimony
taken;and thereupon,upon due consideration thereof the balance
for distribution in the hands of the Accountant is determined to
be $39,832.06 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 make a part h~reof,unless exceptions hereto
be filed sec.reg.or an appea;be taken herefrom sec.leg.
SCHEDULE'OFDISTR1BUTION
Balance per account ~.....................$39,832.06
Balance ~.......................•....
Deduct Clerk's Costs &Receipts •••••••••••
Attorney:Joseph L.Hoffmann ••••••••••••••
Charles W.Hoffman,nephew •••••••••••••••19,916.03
Rena H.Dillard 19,916.03
39,832.06
0.00
No balance
-'-'----------------------------------_.-
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1
IN THE COURT OF COMMON ~LEAS
WASHINGTON COUNTY,PENNSYL-
VANIA ORPHANS'COURT DIVISION
NO.256 of 1961,A.A.
In the matter of the First
and Final Account of Equibank
N.A.,formerly Western Penn-
sylvania National Bank,
Trustee under the Will of
Charles B.Hoffman,a/k/a
C.Bert Hoffman,a/k/a C.B.
Hoffman,deceased
ADJUDICATION AND DECaEE
JOSEPH L.HoFFMANN
ATTORNEY AT LA"W
242 WEST MAxN STREET
MONONGAHELA,PENNSYLVANIA
15063
:,,"
•
,I.•IN TIlE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
I
ESTATE OF CHARLES B.HOFFMAN,NO.256 OF 1961
alk/a C.BERT HOFFMAN,a/k/a Fiduciary -Equibank,N.A.
,C.B.HOFFMAN,(formerly Western Pennsylvania
Deceased National Bank)
Place of Record of Appointment
Will of Charles B.Hoffman
Will Book No.91,page 369
ADJUDICATION AND DECREE
And now,,1975,this matter came on-----------
for hearing,audit and distribution at this session and testimony
taken;and thereupon,upon due consideration thereof the balance
for distribution in the hands of the Accountant is determined to
be $39,832.06 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 make a part hereof,unless 'exceptions hereto
be filed sec.reg.or an appeal be taken herefrom sec.legJ
SCHEDULE OF DISTRIBUTION
",
Balance per account •• • ••• • • ••• • •• ••••••••$39,832.06
Balance.......................•...........
Deduct Clerk's Costs &Receipts •••••••••••
Attorney:Joseph L.Hoffmann ••••••••••••••
Charles W.Hoffman,nephew •••••••••••••••19,916.03
Rena B.Dillard ••••••••••••••••'••••••••••19,916.03
39,832.06
0.00
No balance
·No._2_5_6_o_f_l_9_6_l_'_--.-_
• 1
Q!nuuty
..
..
'ltun nf lJunijiugtnu
iintninu
~lt .tijf:Q!nurt nf Q!nmmnu
®rpijuun'Q!nurt~>~r ~,,'eo.'iMen!>,...,
In the matter of the<Audit of Account in
CUp~
-~'nEstateofC.BERT~.HOFFMAN,a/k/a c.
J,;.-U
"b p~rJ
BERT HOFFMAN,~a/k/a CoBo HOFFMAN
U
TO THE AUDITING JUDGE:
Enter rn-=y appearance for__E-=Q=-U_l_'b,...--a_n_k--:....,_N_o_A_o---'{_f_o_r_rn_e_r_l-=y'----W----:-e.,-s_t_e_r_n _
Pennsylvania National Bank)
...
C"I''7~th ~a~of yeember,,19 75C7-
N.B.-Counsel shall,by separate paper,present a concise statement of each
claim,wHh 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.256 of 1961
In re Audit of Account in Estwte of
CHARLES B.HOFFMAN,a/k/a C~-BERT
HOFFMAN,a/k/a C.B.HOFFMAN,
AWDIT t
'ra.rrip.r 'fnr i\pp.raraurr.
FOR
Equibank,N.A.(formerly Western
Pennsylvania National Bank
/
r .Joseph L.HoffmannAt.t.orney At Law
242 W.Main Street
Monongahela,Fa.15063
;
Attorney
~2
'I
,
No•...??.?.of 19 §J
;
'..~.-'".
~~IN THE MATTER OF:
THE ESTATE.OF:
CHARLES B.HOFFMAN,pECEASED
F.B.O.·
MARY E.HOFFMAN{NOW DECEASED
First and Final Account of
EQUIBANK N•.A•(FORMERLY
WESTERN PA.NATIONAL BANK)
TRUSTEE
0#.-tJ /97S:
'For Sale by P.O.Naly Co.•Law Blank Publishers426FourthAvenue,Pittsburgh,Pa.16219
w :;.~ct'~~~!~~.~~
:0 Co'"'a~-.,;:,-.<::l,~c·'"...._."::!\._::t Q..~:S'~--co '3;".::CI:l'"<:)~~S :....s ;;~g
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i ~S'Qg-:;::.()'Q..C ....i --..O:l
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-~::Ieo'U\c:--=0-::I .....Q..-!-"....~I ;:s ::s-i~~"~1 Q..3 :::ll~~0"Q :::.i ~~I ~~
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OD ::':·:~~•.;.:-•••~.'::;:=:..__..=_•••.:__
•.•..-1 f-"".~.....r",_ •,.
This account was transmitted and presented to the
Orphans'Court and confirmed nisi at
"t ••J,:)~.,~······:·..·········..··..··..··················-C···~·····...._.._...
'Inti ,,~,·~o ;til...'il6!f::'!!dl'?;'~"s·Cou,'.,.._':3.:1--
".1$"'the .:viuiji,~Oe8UIft ~"rH te Ute-
F--1:.•.-....,1.,.-·Mtn#mtrttirrrr:··-·::'·:~..G ~r:.J
,./?"';.:-..Filed ;~r~
Joseph L.Hof~~fI'l!Y~~EtI
242 W.Main street
Monongahela,Pa.15063
~/"<ffZ .3¥3
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IN THE COURT OF COMMON'PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'CJURT DIVISION NO.256 OF 1961
FIRST AND FINAL ACCOUNT OF EQUIBANK N.A.
(FORMERLY WESTERN PENNSYLVANIA NATIONAL BANK),TRUSTEE
UNDER LAST WILL AND.TESTAMENT OF CHARLES B.HOFFMAN,DECEASED
F•B.O.MARY E.HOFFMAN
(MARY E.HOFFMAN DIED APRIL 11,1975)
Account No.2-3370-4
SUMMARY
SCHEDULE A
PRINCIPA~-PERSONALTY
May 12,1975
Receipts p3ges 1-4
'Amount transferred from
Income Personalty
Disbursements pages 4-5
Balance
SCEEDULE B
$55,619.83
533.07 ~56,152.90
16,949.34
$39,203.5E
INCOME -PERSONALTY
Receipts pages 5-7
Disbursements page 8 $37,325.61
Amount transferred to
Principal I'ersonalty 533.07
Balance
Net Balance
The Balance consists of the following:
Cash,
37,858.68
37,858.68
-0-
$39,203.56
========1===
$39,203 56
========1===
Estate of
SCHEDULE A
Charles B.Hoffman
PRINCIPAL -PERSONALTY
RECEIPTS
1962
Feb.16
Feb.16
Feb.16
Feb.16
Feb.16
Feb.16
Feb.16
1963
Jan.22
Jan.22
1962
June 5
sept.6
1963
June 6
Western pennsylvania National Bank
(now Equibank N.A.)and Mary E.
Hoffman·(now deceased)Co-Executors
.of the Estate of Charles Hoffman,Deceased
Amount awarded per Decree No.256 of 1961
Dated October 27,1961
united States Treasury Bonds,2.50%
due 9/15/72 cost @ 86.5375
60 shares General Motors,common @ 44.125
50 shares National Biscuit,common @ 65.00
255 shares pittsburgh National Bank,
capi.tal @ 35.25
62 shares Standard oil of New Jersey,
capital @.41.375
80 shares united States Steel,common @ 80 ..50
60 shares ·American Tobacco,common @ 56.00
cash
Final Distribution
Assets Purchased
westernpennsy1 vania National Bank
Common Trust Fund "All
2,802 units @ Jl.7129
23 units @ 11.6036
1,493 units @ 12.3356
Amounts FOIW ard
-1-
$1,730.75
2,647.50
3,250.00
8,988.75
2,565.25
6,440.00
3,360.00
18,357.91 $47,340.6
382.171
$32,819.ts5
266.88
18.417.b5
$51,503.~8 $47,722 87
I
...-..-..
I
Estate of Charles B.Hoffman
$
$
$
$
$
$
$
$
·-2-
_.:-...~-......._..........-....~....-....-.-
Collective InCDme Fund IIA"
1,101 units @ 9.9865
4,243 units @ 9.9934
$10,000.00 United s~ates Treasury Bills
due 6/25/64 cost @ 99.8770
Redemption 6/25/54
$7,000.00 United States Treasury Bills.
due 8/29/68 cost @ 99.5022
Redemption 8/29/68
.
$50,000.00 united states Treasury Bills
due 5/31/62 cost @ 99.6388
Redemption 5/24/62
$5,000.00 United States Treasury Bills
due 8/29/68 cost @ 97.7155
Redemption 8/29/68
$12,000.00 United states Treasury Bills
due 10/24/68 cost @ 99.2175
Redemption 10/24/68
$11,000.00 United States Treasury Bills
due 5/22/69 cost @ 97.2261
Redemption 3/14/69
$1,000.00 Sears Master Note
Redemption 5/12/75
Amoun t Forward
$1,000.00 Sears Master Note
Redemption 12/27/74
Schedule of Short Term..Investments
$1
cash disbursed to p~rchase the above assets 1
1968
Apr.11
July 26
Nov.25
1964
JUne 10
Aug.29
1962
Apr.11
1969
Apr.7
May 12
1975
Jan.3
_.'...........-
1974
·Dec.17
,
Arnoun ts Forward $51,503 48 $47,722.87
Western Pennsylvania National Bank I
Common Trust Fund liB II
1964·
,July 2 1,000 units @ 10.)0 10,000 00
Western Pennsylvania National Bank
10,995 14
42.402 00
14,900 62
14..900 62 -0-
49,819 45
49.819 45 -0-
9,987 71
9.987 71 -0-
4,900 05
4.900 05 -0-
6,965 16
6.965 16 -0-
11,906 11
11.906 11 -0-I
I I
10,694.,88
10.694 88 -0-
1,000 00
l.000 00 -0-
1,000.00
1.000 00 -0-
$47,722.87
--._.........--_.---
Estate of Charles B.Hoffman
I
AIr_ount Forward $47,722 87
Gain on Conversion of Assets--1962
Apr.9 proceeds,sale united states Treasury
Bonds,2.50%due 9/15/72
@.89.5625 $1,791.25
Decree Value 1,730.75 $60 SC
Apr.10 proceeds,sale 60 shares
American Tobacco cormnon
@ 87.75 $5,198~'07
Decree Value 3,360.00 1,838 OJ
·1Apr.10 Proceeds,sale 62 shares
Standard oil of New Jersey ,,
@ 52.75 $3,235.76
Decree Value 2,565.25·670 51
Apr.10 proce.eds,sale 60 .s·nares
General.Motors @ 54.75 $3,250.18,'Decree value 2,647.50 602 68
Apr.10 proceeds,sale 50 shares ~INationalBiscuit@87.00 $4,309.44
Decree Value 3,250.0C 1,059 44
,
~pr.12 proceeds,sale 255 shares .,
pittsburgh Naticnal Bank I@38.50 $9,813.58 I
8,988.75 824 83 IDecreeValueI
1964
.1June4proceeds,sale 802 units
western Pennsylvania National Bank
Cormnon Trust Fund IIA II
@ 12.6798 $10,169.20
Investment Value 6/5/62 9,393.75 775 45
1967
.JUn'e 7 proceeds,sale 9 units I'Western pennsylvania National Bank i
Common Trust Fund IIA II
@ 12.4997 $112.50
Investment Value 6/5/62 105.42 7 08
Amounts Forward $5,838 56 $47,722.87
-3-
,
.-..--"...-...--~--....-,,-.---....--....,................-...~.....-~-..',-...'.'...o.~_ •...-..-._....--_-:-.-
Estate of charles B.Hoffman
AnU:>unts Forward $5,838 5E $47,722 87
1968
Apr.4 Proceeds,sale 500 units
Western Pennsylvania National
Common Trust Func "B II
. @ 11.301.8
Investment Value 7/2/64
Bank
$5,650.90
5,000.00 650 9C
$55,619 83
11 45 7.896 96
533 07
1,396 0:
$131.29
119.84
$6,396.05
5,000.00
Bank
Bank
Value 4/7/69
'Dotal Receipts
Amount Transferred from Income personalty
10/23/67 to 5/12/75
Proceeds,sale 500 units
Western pennsylvania National
Common Trust Fund "B"
@ 12.7921
Investment Value 7/2/64
Proceeds,sale 12 u~its
Western Pennsylv2nia National
.Collective Incom.e Fund "A"
@ 10.9409
Investment
July 5
1972
Dec.13
$56,152 90
F=======--
DISBURSEMENTS
Administration Expenses
1975
May 12
Internal·Revenue Serv.ic e,1962 through
1972 fiduciary income tax paid
4/15/63 to 2/2/73
Register of Wills,cost of filing
this account
$575 8:
150 OC
May 12 .Joseph L~Hoffman,Esquire,professional
services rendered 1,430 00
Equibank N.A.(formerly Western Pennsylva~ia
.National Bank),trustee's compensation
taken 6/28/68 to 12/24/74
.-Amount .Forward
675 02 S
$
2.830 85
2,830 85
-4-
.-"'-''---''.---.'---'~..-.."..._...:-,....I...•
-
Estate of Charles B.Hoffman
Amoun t Forward $2,830·85
1967
Jan.27
Principal Distributions
The First National Bank of Jersey City,
one-half (~)proceeds on diversified
investment fund certificates
received in error in estate account 216 41
Loss Q£Conversion of Assets
proceeds,sale 80 shares
united States Steel corporation
@ 69.25 $5,495.14
Decree Value 6,440.00 $
proceeds,sale 3,507 units
Western Pennsylvania National Bank
Cormnon Trust Fund "A"
@ 11.9153.$41,786.96
Investment value
.(various dates).42,004.31 217.35
344.84
12,394.23 $13.902 08
$16,949 34
$109.05
109.85
$1,103.2C
1,448.04
Bank
Bank·
proceeds,sale 11 units
Western Pennsylvania National
Collective Income Fund "A"
@ 9.9137
Investment Valu~4/7/69
proceeds,sale 145 units
western Pennsylvania National
Collective Income Fund "A"
@ 7.6083
Investment Value 4/7/69
proceeds,sale 5,176 units
Western Pennsylvania National Bank
Collective Income Fund "A"
.@ 7.5976 $39,325.18
Investment Val ue
(various dates)51,719.41
Total Disbursements
1969
May 12
1972
July 14
1962
Apr.10
1975
May 9
1974
Dec.11
=========--
-5-
~-.-..-.......~.---.....--....
------------------------------------------
,
"
Estate of charles B.Hoffman
SCHEI:ULE B
INCOME -PERSONALTY
RECEIPTS
western pennsylvania National Bank
(now Equibank N.A.)and Mary E.
Hoffman (now deceased)Co-Executors
of the estate of Charles Hoffman,
deceased.
Amount awarded per Decree No.256
of 1961,dated October 27,1961
Cash
Interest-Government Securities
United States Treasury Bonds
$2,000.00 due 9/1=/72 received 3/19/62
to 4/9/62
United States Treasury Bills
$1,626.49
28 40
$50,000.00 due
$10,000.00 due
$12,000.00 due
$12,000.00 due
$11;000.00 due
Dividends
5/31/62 received
6/25/64 received
8/29/68·received
10/24/68 received
5/22/69 received
5/24/62
6/25/64
8/29/68
10/24/68
3/14/69
$157.22
12.29
134.79
93.89
175.82 574 01
,.
i
American Tobacco
60 shares received 3/5/62
General Motors
60 shares received 3/13/62
National Biscuit
.50 shares received 4/16/62
pittsburgh National Bank
255 shares received 4/3/62
Standard Oil of New Jersey
62 shares received 3/24/62
united States Steel Corporation
80 shares received 3/13/62
Amount FOl:Ward
$45.00
30.00
37.50
96.90
37.120
60.bo 30660
.1
I -6-.I-~~_···~_.~_._~_-_-_.._~._._._-_.~_...._.-v--~_~_-_-_._.._.__-~-~~._..._._ _..._........- . -.
Estate of Charles B.Hoffman
Amount Forward $2,535 50
Interest-corporate Note
Sears Master Note received
1/7/75.to 5/5/75 29 02
i
Common Fund Distributions :
Western pennsylvania National Bank
Common·Trust Fund IIA II
2,802 units recei",ed 9/1/62 $334.2E
2,825 units received 12/1/62 to 6/1/63 1,049 21
4,318 units received 9/1/63 to 6/1/64 2,178 4]
3,516 units received 9/1/64 to 6/1/67 5,488 ~OE
I3,507 units received 9/1/67 to 5/1/69 3.726Ia 3'j 12,776 35
;
Western pennsylvania National Bank
Common Trust Fund liB II I
1,000 units received 10/1/64 to 4/1/68 $1,056 7i
500 units received 7/1/68 37 3C 1,094 07
Western Perinsy1vania National Bonk
Collective Income Fund I'A II
1,101 units received 5/1/69 $66 9E
5,344 units received 6/1/69 to 7/1/7~10,630 21 ,
I
5,333 units received 8/1/72 to 12/1/72 1,507 63
5,321 'units received 1/1/73 to 12/1/74 7,859 1]
5,176 units received 1/1/75 to 5/1/75 1,359 7~21.423 74
Tcta1 Receipts $37,858 68
1=========:1:==
,
-,.-,-
:
II~.'..'._.,.......~~_...-........~~-_.....,............"..........-..,...--_........,---.~.-----....:.\.,...._........_'"._..0.0.'_'-_-
Estate of Charles B.Hoffman
DISBURSEMENTS
1974
Mar.6
1975
May 2
Administration Expen3es
Commonwealth of Pennsylvania,1971 and 1973
.fiduciary income tax paid 4/12/72 to
3/6/74 $
Internal Revenue Servic e,1973 fiduciary
income tax
Treasurer of Washington County,1975
personal property tax
Equibank N.A.(formerly Western Pennsylvania
National Bank),trustee's compensation
taken 4/4/62 to 12/24/74
Income Distributions
Mary E.Hoffman,remittances paid 2/18/62
to 4/1/75
Total Disbursements
Amount transferred to principal personalty I
10/23/67 to 5/12/75
-8-·
44.9~
52.8_
95.4"
1.834 5C $2,027 81
35.297 80
$37,325 61
533 07
$37,858 68
=========~==
Estate of Charles B.Hoffman
COMMONWEALTH OF PENNS~VANIA :
.:S5
COUNTY OF ALLEGHENY
Marie A.Shepos,Trust Officer,Equibank ~.A.'(forner y Western
Pennsyl vania National Bank),being duly sworn --according te law depo~es
and says that the disbursements shown in the lccount have been made
to the parties entitled thereto and that the .lccount as sated is t~ue
and correct as she verily believes.
BY:----"--------------~~~-+-----r--_II_----_+___H
ECUIBANK N.A.(FORMERLY WE ,TERN PA.NA'IONAL BANK)
TmSTEE
);;(~~!L~~
Marie A.Shepos,Trus Oflicer
Sworn and subscribed before me this *7_t_h -+__~day of
...-..;J;..u;,;.;n..;..e~,1975.
REQUEST FOR DISTRIBUTION
A///?~.JJ,.A Q..,.fiL,Y~->
~otary PW:lieV
IARI WE C.SPITlER NO~~y PUBLIC
PITTSBURGH,ALLEe HENY COUNTY •
M COMMI~'SION EXPIR S.J N.31.1977.
M Inber.Pennsylvani'aAs ociat nofNotaries
Accountant requests that the distribution be deterninl d by the
court in accordance 1oJitl1 the Petition for Dis I-ribution to!:be offered
in evidence at the a~dit of this account.
EQUIBANK N.A.(FORMERLY WE~TERN PA.NA IONAL BANK)
TRUSTEE
BY:_~~'ld__o~_'...;.../__,~,d;l;o'-'-+/.~+-."i__~'/')--+---lll-------+-
Marie A.Shepos,Trusl-'Officer
-'y'.'V .,.-.,.
I ...
R C C·49 (9-64)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
PENNSYLVANIA ESTATE TAX
DETERMINATION
2.Taxable estate per final change in Federal Return dated _
3.Amount of credit for State death toxes.I\/...:o.tI)/
As shown on return form or Hnol chonge notice ($~)
As verified by computation
$--------
Date_------j~!!..L...----191J_
Dote of Death ---.--~:'+-~-L-Jr!!'.~=--~=--------r--
~,"=y1County------J.....l#!!q...:.-.,.....:..!.-=-I-=...:----~-e __+_----
Bureau Fi Ie No._----!~~.L..._:.........j~---------
Es to te of;---I-J-.:..L!~-""-....;.J--h'iLl----I.-hf-1---=-----
1.Taxable estate per U S.Estate Tax Return,Form #706
4.Penna.Inheritance tax due and/or paid ...
S.Normal Inheritance taxes paid to other States
6.Total Inheritance tax credits (4 +5)
7.Total liability for Penna.Estat~"Tax (3 -6)
8.Less:-Previous payments on a/c of Penna.Estate Tax
Dote of payment Amount of Tax paid Amollnt of Interest paid
$------$-------_~NI
9.Balance of Penna.Estate Tax due (7 -8)
____to @6%per annum
(Dote)(Title)(Nome)
-------------=---------------------------Reviewed and approved by
Payments
....
FORM 7@®UNITED STATES DO NOT WRITE IN
SPACE BELOW
(Rev.Dec.1955)ESTATE TJ!X RETUnUJ
u.S.TREASURY (Applicable only to estates of decedents dying on or after August 17,1954.If Date received
D:t:PARTMENT decedent died prior to August 17,1954,use Form 706,Revised December 1953.)
Internal Revenue Estates of nonresidents not citizens of the United States may generally file on
Service Form 706NA instead of this form.For details see page 39.
Decedent's name .Charleos B.Hoffman a/k/a .Date of death
C.Bert Hoffman a/k/~C.B.Hoffman June 29,1960
Residence (domicile)at time of death Citizenship (nationalit/)at time of
461 West Main Street death
Monongahela,Pennsylvania American
COMPUTJIlTXOl\!OF TAX
(See instructions on page 38)
PART I
'1.Gross estate tax (use t':lble A,page 40).'.$~.L~_~~~.2~_
2.Credit for State death taxes (US<l Table B,page'40)I -_n_o_n_e_-__
3.Gross estate tax less credit for State death taxes (item 1 minus item 2).This is the net amount payable unless
credit for Federal gift taxes,tax on prior transfers,or foreign death taxes is claimed in Part II.'.
PART II
4.Credit for Federal gift taxes.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ...$__,_
5.Credit for tax on prior transfers :. . _
6.Credit for foreign death taxes..................................................522.48 .
f I f .522.487.Total 0 credits under Part II (tota 0 iterr:s 4,5,and 6)0 •••0 ••••••••••••••••••'I~_
8.Net estate tax payable (item 3 minus iter:!7)0000 •••0 0 • 0 0 00 0 0 0 ••0 •••••••••0 • 0 ••••••0 0 0 0 0 ••••0 0 ••••0 0 0 0 0 0 $3,824.24
(SPACE FOR USE OF INTERNAL REVENUE SERVICE)
Ass~ssments
Tax on return or deficiency :--------.-----.-----,-----I----------,...-------....,.----..~----
I Amount .list Page line Date Principal Interest
-------1------·1----:-1----1----1--------1------..,....1,-------,0
-'~.---------------------------$------------------------------------."_------------------------------------------------_:----$------------_..-----..----$---------------------
___.._._--_---------------_-------------------------------------------------------------_.-.-_-.-..__-__.._------_..:__------_.._ _-.._.------..----_.._----__-
DETERMINATION BY INTERNAL REVENUE SERVICE
..
\....-.
Page 1
--;'0r-16-71609-2
'.
···1
GENERAL INr~RMl\TIiON
1.Address of decedent at time of death (Number,street,city,zone,and State)
461 West Main Street,Monongahela,Pennsylvania/.
Za.Stctein which domiciled at time of death 12b.Year in which this domicile was established
Pennsylvania 1877·
3.Date of marriage to surviving spouseI 4.Dcmicile at date of marriage to surviving spouse 'I 5.Citizenship (nationality)at date of death
May 1,1937 .Jeanette,Pennsylvania American
Ga.Place of death 1Gb.Cause of death '/Ge.Length of last illness
New Eagle,Pennsylvania Heart Disease 3 weeks ..
7"Pel",:'ent's physicians
NAMES AOORESSES (Number,street,city,lone,andState)
Howard W.Gadd,M.D.3rd &Main Streets,Monongahela"Pa.
Philip F.Vaccaro,M.,D.113 4th St.,Monongahela,Pa.
lOa.Business or occupation 1 lOb.If retired,st-:lte former business or occupation
Retired Part Owner - H &H Foundry,Jeanette,Pa.
10c.Business address ~Number,street,city,zone,and State)
,None
8.If decedent was confined in a hospEal during his laS!illness or within 3 years prior to his death,give name and address of hospital
Memorial Hospital,Monongahela~Pennsylvania,1957
Memorial Hospital,Monongahela~Pennsylvania"1958
~~~I'9 .~~~~tfi\~{:y rn7lsI(ai7Jig,~~t~i;(it~PbaJ~fl~States)
May 1,1877 Carroll Twp.,Washington County.Pennsylvania '
11.Marital status at date of death
[2g Married 0 Single ::J Separated o Divorced
12a.If widowed,give name of deceased spouse 120.Dete of death 13.Number of children
14.Heirs,next of kin,devisees,and legatees (if more th:m five,only the names of the five principal ones are required)
NAME RELATIONSHIP ADDRESS (Number,street,city,lone,and'State)
Western Pa.Nat.!.Bank,
Trustee for Mary C.Hoffman
widow
Arthur &Harriet Hoffman Brother &sister
in-law
Bertha Ostermier Cou+ter Unknow'n
Same as Below
1305 Douglas St.,Joliet,illinois
530 Franklin St.,Butler,Pa.
Rena Jane Dilliard "11 3313 Ivanhoe Lane,Alexandria,Va.
Dr,Charles W,Hoffman II"810 Glenwood Ave.,Juliet,illinois
15.Did the decedent die testate?I 16a.Were leltai's testamentary or of administration granted for this estate?11Gb.Date gI;banted
[X Yes oNo QJYes DNa 7-11-0
16c.Case No.Will /16d.Name of court Register of WIIIs /16e.Location of court
B,ook 91 page 369 .Washington COU:lty Washington,Pennsylvania
16£.To whom granted?(Designate whether executor,executrix,administrator,or administratrix.Explain if di!ferent from the person or
persons filing return)
NAME DESIGNATION "ADDRESS (Number,street,city,lone,and Slate)
Mary E.Hoffman and
Western Pa.Nat'!.Bank Executors
461 West Main St.,Monongahela,Pa.
236 Fifth Ave.,McKeesport,Pa.
ESTATE OF g_I:_~~~_~_~__~_.~~~~!E:~~_Page 3
cnr 10 71C09-1
Western Pennsylvania National Bank
4,th &Main Streets,Monongahela,Pa.
GENERAL INFORMATION-Continue::l
17(:.Did the decedent at date of death own property in any State or country other than that of his las:domicile?
If "Yes,"state pla-::e of ancillary probate proceedings
17h.Name of ancillary adm:nistrator or executor
None
17c.Address of ancilla~y administrator or executor'(Number,street,city,zone,and State)
None
ISa.Did the decedent at the time of his death have a serle deposit box held either alone cr in the joir,t names
of himself and another?If "Yes,"state location
lab.If held jointly,give the name of the joint depositor
Mary E.Hoffman
18c.Relationship of joint depositor to decedent
Wife
DYes (?g No
Qg Yes 0 No
~Yes 0 No
ISd.If the decedent had a safe deposit box at the time of his death,indicate under what schedules in,this return the contents are listed
B,D,E &F
18e.If any of the contents of the safe deposit box are or:Litted from the schedules,explain why .'
Stocks and Bonds registered in the name of Mary E.Hoffman omitted from
schedule by reason of fact.that decedent had no interest therein.
19.Did the undersigned per,son or persons filing return :nake diligent and careful search for proper~'ot every kind left
by the decedent?'',l:zl Yes 0 No
20.Did the same undersigne::l make c.i!igent and careful search for inf~rmation ClE to any transfers ~fthe value of $5,000 or
more made by the decedent during his lifeti:ne without an adequate arid'full consideration in money or money's worth?~Yes 0 No '--
21.Did the same undersigned make diligent and carefd search for the existence of any trusts creaiBd by the decedent
during his lifetime or any trusts cre::lted brother pe..-sons under which the decedent possessed or!power,beneficial
interest:or trusteeship?
220.Name of attorney representing esta:e,if any
,Joseph L.Hoffmann
2Zb.Address (Number,street,city,zone,and State)
256 West Main Street,Monongahela,Pennsylvania
22c.Telephone No.
BLackburn 8-8444
ALTERNATE VALUATION
(These instructions apply only if alternat~valuation is elected.For further infor'mation on 6.is subject.see,GeneralInstructions
on page 4)
23.An election to have the gross estate of the decedent valued as of the alternate date or dates is ::lade by entering a check mark in theboxsetforthbelow.'.o The executor elects to have the gross estate of this decedent valued in accord':1nce with values as .J!a date or dates subsequent to the de-
cedent's death as authcrized by section 2032 of tl:e Code.'
The election canno:be exercised unless iUs shown u:Jon the return,Form 706,and the return is f:Ied within 15 months after the decedent's
death or within the period for filing the return as extended by the District Director.,
The due date for the filing of the return is the day of the 15th calendar mO::lth after the decede:1t's death numerically corresponding to
the day of the calendar month in which'death occurrec,except that,if there is no numerically ccrresponding day in such 15th month,the
last day of such 15th nonth is the due date.For example,if the decedent died on August 31..1954,the due date is November 30,1955.
If placed in the mails the return must :Oa posted in ample time to reach the District Dire:tor's office.under ordinary handling of the mails,
on or before the date on which the return is required to :oe filed.,''
ESTATE OF CJl~rt~_§...~.t.••HQg~?:~____.__:.
cnr-lC-71uOO-l
Page 5
G~Og5)ESTATE
SCI1UlDULE Ii
REAL ESTATE
Did the decedent,at the time of his dea:h,own any rea~estate in the United States?~Yes 0 No
ItemNo.
See Schedule "E'l
Description
.,.
Subsequent valua·tion date
'...
$
Alternate value Value at date of death
$
.1
TOTAL (also enter under the Recapitulation,Schedule 0)
(Ifman space is needed,insert additional sheets of same size)
ESTATE OF .._C_h9:.d_~_~_J?!H9it_~~_~.._...~_...._
cnr--lG-71G09-1
$$
Schedule A-'-Pcige 7 .
SCHEDULE B
STOCKS .~ND BONDS
,1.Did the decedent,if a resident or c:tizen of the United States,own any stocks or bonds,regardless of physical location,
,at the time of his death?Qg Yes 0 No
2.Did the decedent,if a nonresident not a citizen of the J'nited States,own,at th~time of his death,any stocks of corp ,.
rations organized in the United Stales or bonds situated in the United States as Explained in the instrLctions?0 Yes 0 No
Item
No.Description (including face amount of bonds or number of shares)Par Unit value Subsequent valua·
tion date Alternate value Value at date of death
2.
$4,000 par U.S.Treas.2 1/2%
due 9-15 67/72
Interest coupons attached to Item
No.1,9-15-59 &3-15-60 not
cashed at date of death.
Interest accrued on Item No.1
from 3-15-60 to 6-29-60
$2,000 par U.S.Treas.2 1/2%
due 12-15-64/69
Intere st coupons attached to Item
NQ.2,12-15-59 and 6-15-60,not
cashed at date of death.
Interest accrued on Item #2
6-~5-60 to 6-29-60
86.437)
lPar
$
3,461.50
STOCKS
3.315 shares Foremost Dairies.Inc.
common,N.Y.E.
Dividend on Item #3 of 25~per
share payable 7-1-60 to holde::-s of
record.
16.875 5,315.63
78.75
.-....-
4.
5.
6.
31 shares Foremost Finance &
Equipment Co.,common
360 shares U.S.Steel Corp.com
N.Y.E.
124 shs.Standard Oil of N.J.
common,N.Y.E•
.375
80.50
'H.375
11.63
28,980.00
5,130.50
7.100 shs.NatIonal Biscuit co.
common,N.Y.E.
Dividend on item #7 of .60 per share
payable 7-15-60 to holder of record.
6,500.00
60.00
TOTAL (also enter under the Recapitulation,Schedule O)$
(If more .pace'is needed,insert additional sI1eets of same size)
cnr-lU-71699-1
$111,406.37
Schedule B":"'Page'9
10.255 shares Pgh.National Bank,-com,
Schedule "B"(contld.)
8.360 shares Hiram Walker -
Gooderham &Worts,Ltd.
Dividend on item .#8 of •35
per share payable 7-15-60 to
holder of record,net after taxes
9.315 shs.Greyhound Corp.com.
N~Y.E.
Dividend on item #9 of.25 per
share payable 6-30-60 tq holder
of recorc;.
P.S.E.
Dividend on iterr_#10 of •75 per
share payable 7-1-60 to holders
of record.
11.40 shares Glidden Co.,common
No Y.E.
Dividend on item #ll of .50 per
share payable 7-1-60 to holders
of record
12.120 shs.General Motors Corp.
common,N.Y.E.
13.2,061 shs.Dividend Shares,Inc.
N.Y.E.
14.4 shs.Consolidated Natio:la1 Gas
Company,common,N.Y.E.
15.187 shs.Diversified Investment
Fund,Inc.N.Y.E.
16.120 shs.American Tobacco Co.
common,N.Yo E •
.17.Scrip Certificate for 5/10 of 1
share,Foremost Finance and
Equipment Company,common
Charles B.Hoffman
36.875
21.00
70.50
36.50
44.125
2.96
45.50
8.73
56.00
13,275.00
214.20
6,615.01
78,75
17,977.50
191.25
1,460.00
20.00
5,295.00
6,100.56
182.00
1,632.51
6,720.00
1.00
$111,406.37
SCHEDULE C
MORTGAGES.NOTES.AND CASH
Did the decedent,at the lime of his dea:h,own any mort<;1oges,notes,or cash?gg:Yes 0 No
Item t Subsequent valua-No.Description tion date Alternate value Value at date of death
--I See Schedule "E"$$
'.
-.
"
-,
.
-
v
..
.
TOTAL (also enl'er under the Recapitula.tion,Schedule 0)$$
(If more space is needed,insert additional.heets of same size)
.::......
ESTATE OF ~•. • _
cm--llJ-71t.i!H)-1
Schedule C-Page 11
SCHEDULE D
INSURANCE
la.Was any insurance on life of decedent receivable by hiE estate?11~.By 'beneficiaries other than estate?
DYes [XNo 0 Yes ~No
,,
-;.,
I.'
,,~
Item Cemiption Subsequent valua·Alternate value Value at date of deathNo.tion date
1 None $$
,
r
-
.
..
,
-"
'-
\
,
~
TOTAL (alsc enter under the Recapitulation,Schedule 0)$$
2.Was there any insurance on the decedent's life which is not included in the return as a part of be gross estate?
DYes Q!::No If "Yes"a complete explana.tion a'to all such insurance must be oubmitted
(If more space,is needed,insert additional sheets of same size)
ESTATE OF •••.•.._..•_. . . • . •Schedule D-Page 13
cur--16-jWlJ9-1
SC:t:tEDULE E
JOINTLY OWNED PROPERTY
-r:--Did the decedent,at the time :)f his death,own any property as a joint tenant or as a tenant by the entirety,
with right of survivorship?DJ Yes
If "Yes,"state the name and address of each surviving cotenant.
o No
1 Residence and Lot,461 West Main St.,
Monongahela,Pa.Value based on appraisal
2.Savings Account #13431,Pittsburgh National
~ank,Char1e'roi,Pa.•,registered in the joint
names of Mary O.Hoffman or Charles B.
Hoffman.
Item1'\0.
NAME
Mary E.Hoffm'an
Description
ADDRESS (Number,Street,City,Zone,Stale)
461 West Main Street,Monongahela,Pa.
Subsequent valua·A/lernate value Value at dale ot deal~tion date,
$$
16,850.00.
-'.t
11,261.90
3.Savings Account #24021,Western Pa.Nat'l.
Bank,Monongahela,Pa.,registered in the
joint names of Mary Ostermier Hoffman or
C.B.Hoffman.
4.Savings account #16527"Western Pa.Nat'l.
Bank,Monongahela,Pa.,in the joint names
of C.B.Hoffman and Mary Hoffman
5.Checking account,Western Pa.Nat'!.bank,
Monongahela,Pa.,in the joint names of C.
B.Hoffman and Mary Hoffman
6.113 shares Diversified Investment fund,capital
Stock,registered in the joint names of C.Be t
Hoffman and Mary O.Hoffman,as joint tenan s with
right of survivorship and not as tenants in con mono
8.73 per share.
TOTAL (also enter under the Recapitulation,Schedule 0)$
.(If more space is needed,insert addilic,nal sheets of same size)
ESTATE OF ~E.~!l~_~__~.~__~_<?~_~~?:E:. . .___.__._.__..__.._
cnr-1G-71G09-1
10,~98.20
8,982.04
8,849.31
1,086.49
$57,927.94
Schedule E-Page 15
SCt!lEDULE If'
OTHER MISCELLANEOUS PROPERTY
1.Did the decedent.at the time of his death.own any interest in a copartnership or unincorporated business?
DYes
2.Did the decedent.at the time of his death.o";"n any miscellaneous property not returnable under any other schedule?
. 0 Yes
~No
o No
3.Was there any insuranCE which the decedent owo'ed on the life of another which is not included in the return as a part of the gross estate?
If "yes....full details must be submitted \,m:J.er this schedule:0 Yes ~No
4.State whether the decedent's estate.his spouse.or any other person,has received,or will receive;any bonus or award as a result of the
decedent's emoloyment or his death.If "Yes."full details must be submitted under this scl:edule..O·Yes rB=No
.Item Description ,.,subsequent vaJua·Alternate value Value at data of deathNo.tion date
1 1957 Buick Sedan ,$$.1,800.00
2.Household Furniture 493.00
\
'.
::,....,.
:..
"'.,:,..",,
.'
TOTAL (also enter under the Recapitulation,Schedule 0)$$2,.293.00
(If more space is needed.insert additional sheets of same size)
i
..~,t
.".I
I I
Charles B.Hoffman .ESTAT.E OF _."._._____._~.___.
cor--16-71G99-1
Schedule F-Page 17 .
DYes 0 No .
SCHEDULE G
T~.ANSFERS DURING DECEDENT'S LIFE
:1.Did the decedent make any transfer describec.in the first paragraph (including the six su·bparagr~hs)of the
instructions for this schedule?0 Yes Q:g No
Za.Did the decedent,at any time,make a transBr of an amount of $5,000 or more without an adequate and full consideration in money or
money's worth,bt.:J not belie'led to be includi:Jle in the gross estate as indicated in the first paragraph (including the six subparagraphs)
of the instructions for this schedule?t
If "Yes,"fur:1ish the followin:;;information:
2b.Date 2c.Amol:nt or vabe
None None
Zd.ChQracter of transfer
None
~a.Did the decedent.within 3 years in:mediatel'~preceding his death,make any transfer of his property without an
adequate and full consideration in money or money's worth?
Ii "Yes,"and the transfer was of an amount o)f $1,000 or more,furnish the following information:
3b.Date 3c.Amount or vallle 3d..Character of transfer
o Yes ~No
None None None
3e.Motive which actuated decedent in making tansfer None
4.Were there in existence at the time of the decedent's death any trusts created by him during his lifetime?
DYes Q"g No
Item Descriptio•.SubseqJent valua·Alternate value Value at date of deathNo.tion da,e---
I None $$
".
-
I
,
-
.
TOTAL (also enter under the Recapitulation,Schedule 0)$$
(If more space is neeced,insert additional sheets of same size)
ESTATE OF .~h?:J;l~_~._~_!__J~gJf:rr?:!!.~~~. _Schedule G-Page 19
...
S~E1EDULE H
POWERS OF APPOINTMENT
la.Did the decedent,at the time of death,possess a general
IpowerofappointmentcreatedaHerOctober21,1942?DYes IZI No lb.On or before such dote?DYes IX No
20..Did the decedent,at any time,by will or otherwise,exercise or release (to any IZb.On or before such date?
extent)a general power of app:>intment created after October 21,1942?DYes ~No O'Yes J!g No
3.'Here there·in existence at the time of the decedent's death any tn.:sts not created by him
under which he possessed any power,b~neficial.interest,or .trusteeship?DYes J!g No
Item Description Subsequent valua·Alternate value Value at date 01 deathNo.tion date---None ,'.
1 $$I
I
'.--
'.I
..'!......
..........
TOTAL (also enter under the Recapitulation,Schedule 0)$$
(If more space is needed,insert additional sheets of same size)
SCHEDULl:I
ANNUITIES :
Was the decedent,i:nmediately before his death,receiving an annuity as described in ..la.
paragr,aph 1 of the instructicns?DYes ~No i
lb.If "Yes,"was ll-jat annuity paid pursuant to an .:lpproyed plan as described in
paragraph 4 01 the instructicns?DYes o No
Ie.If the answer to "lb."is "Yes,"state the ratio 01 the decedent's c:>ntribution to the total purchase price of the annuity.'I,I
None >.,
2a.If the decedent was employed atthe time of his death,did an annuity or other payment as described in ,"'.paragraph 3(d)of the instruct:ons become payable to any benefiCiary by reason of the 0 Yes Dr!NobenefiCiary's ho:lving survived the decedent?
.0••
2b.If "Yes,"state :he ratio of the decedent's contribution to the total purchase price ·:>f the annuity.
None ,,
Item Description Subsequent varua-Alternate value Value at date of deathNo.tion date ,
1 None $$
,'
.
-......,..
:
TOTAL (also enter under the Recapitulation,Schedule 0)$$
(If'mere space is needed,insert additional sheets of same size)
ESTATE OF .._._.g~~E~_~~..J?!__J:!9g~§._~_.__.-------
cnr-lO-71GOO-l
Schedules H and I-Page 21
SCHEDULE J
FUNERAL EXPENSES AND EXPENSES INCURRED IN
ADMINIS7ERING PROPERTY SUBJECT ,TO CLAlMS
NOTE,-Do not list on this schedde expenses of a'q.in::nistering property not subjectto claims..In connection with such expenses,see Sc~edu)e L.
If executors'commissiol!s,attorneys'lees,ete.,are claimed and allowed as a deduction for estate tax purposes,they are not allowable
as a deduction in computing the taKable income 0:the estate for Fe::leral income tax purposes.
Item
No,Description Amount
1 Executors'com:nissions-amount oo~cbQxlKIpaid.(Strike out words not applicable),$._.6T 30.o 00.-
2 Attorneys'fees-amount ~paid.(Strike out,words'not applicable:,'..:..5-,-50.0_-00.-i
3•(FUNERAL EXPENSES)
4.Kurtz Monument -cemete::ry marker
(M[SCELLAI"EOUS,ADMINISTRATION EXPENSES)
5.Register of Wills -Washington County
a.Costs -Grant o~Letters &short certificates'
b.,Two certified copies of the Will
c.l\vo short certificates
d.Fili~g costs -Inventor:.'
e.Additional costs,grant of letters
f.Filing costs -account
6.J.E.Gleason,Witness to Will.
7.Washington Record -Advertise letters
8.'Daily Republican -advertise letters
9.Bebout &Yohe -two death certificates
10.Wm.W.Hurrell -notary fees
11.Indemnity Bond for Lost Sb'ck Certificate
39.50
12.00
15.00
5.00
10.00
16'.00
1,122.00
290.00
97.50
10.00
10.00
8.00
2.00
5.00
16.70
."
TOTAL (also enter,under the Recapitulation,Schedule 0)$13,361.20
(If rroJle space is needed,insert additional sheets ohame size)''
ESTATE OF ..chg.x1~.~..~._._HQ.ffm,g.IL ..__.._.__...~._.._..._.__._
cnr-lG-71G99-1
Schedule I-Page 23
DEBTS OF DECEDENT AND MORTGAGES AND LIENS
7.1960 Income Tax Return
4.Frank A.Pizzica -auto repa:irs
3.Memorial Hospital -hospital service
5.Internal .Hevenue Service -quarterly return
Amount
"
$76.00
100.00
,,'/.,587.94 "
9.36,I
3.60 ;
-,-
90.46
489.01
Debts of Decedent-Creditor and nature of claim
Philip F.Vaccard,M.D.-medical services
H.W.Ga.dd,M.D.-medical services
6.1960 Washington County personal property tax.
2
Item
No,
<.,··----'!.---------------------------------·I------
TOTAL (also enter under the Recapitulation,Schedule 0)"$1,356.38 '""
/lemNo.Mortgages and liens-Description Amount
,',
None $
-'.'"
"
TOTAL (also enter under the Recapitulation,Schedule 0)$
(If more space is needed,insert additional sbeets of same size)
ESTATE OF Ch.R-_J.:l.es__B..__Ho_ff.ma.n....~_.._.._..,..._....•Schedule K-Page 25 ..
cnr-lG-7tnlJ!'I-l '\
§CHEDUl.E L
NET LOSSES DURING ADMINISTRATION A::-JD EXPENSES INCURRED IN ADMINBTERING PROPERTY NOT SUBJECT
TO CLAIMS
ItemNo.
None
Net losses during administration
$
Amount
:-.
.TOTAL (also Emler under the Recapikllation',Schedule 0)$1-"-------
ItemNo.
1 None
.•'Expenses incullcd in administering property not subject to.cJaims '
$
TOTAL (also enter under the Recap:tulation,Schedule 0)$
(Ii more space is needed.insert additional sheets of same size)
Amount
ESTATE OF _._._._.___.~~~El ~.~..~!.••!:I.?.~i~~.t:':__.~_.._____..
cnr-1C'-71GO!)-1
Schedule L-Page 27
S{;lH!EDULJE XViI
BEQUESTS,ETC.,TO SURVIVING SPOUSE (MARITAL DEDUCTION)
If the decedent died testate,the person or persons filing thereturn should answerthe following questions.Onlyquestion 4should
be answered in case the decedent died intestate.If the answer to any question is "Yes,"full details should be submitted with
the return.
3.According to the information and belief of the person or.persons filin-:;}'the return,is any action cescribed under
question 1 designed or contemplated?_.
2d:Does the surviving spouse contemplate renouncing the will and electing to take dower,curtesy,or a
statutory interest?.
1.Has any action been instituted to cdntest the will or any provision thereof affecting any property interest listed on
this schedule or for construction of the will or any such provision?!
4.According to the information and belief of such person or persons,has any person other than the surviving spouse
asserted (or is any such assertion conterr:plated)a right to any property interest listed on this schedule,other than
as indicated under questions 1 or 3?
DYes ~No
~Yes o No
~Yes o No
DYes ~No
DYes ~No
/
DYes [ZNo
,
Value .;~'.
$58,027.94iSchedule"E",page 15
Description of property interests passing to surviving spouse
Hcd the surviving spouse the rigl:t to declare an election between (i)the provisions made in his or her favor by the
will and (ii)dower,curtesy,or a statutory interest?
If answer to question 20 is "Yes,"has the surviving spouse renounced the will and elected IZc:.Elected to take under
to take dower,curtesy,or a statukry interest?O·Yes IZl No the will..
ItemNo.
Za.
2b.
..
TOTAL ,.
Less:'(a)Federal estate tax payable out of above·listed property interests "$.None..
(b)Other death taxes payable out of above·listed property.interests..:1_--.I,:~ll,~Qo..U~e~--1
$...~.?,..Q.?l,..9.:l
Total of items (a)and (b)::.58,.027.94
'Net value of above·listed property interests (also enter under ~.he Recapitulation,Schedule 0).. . . . . . . . . . . . ...$58,027.94
(Ifmore space is needed,insert.additional sheetsof same size),:.
ESTATE OF ~~~E~.~~..!?-.'..~?~~~~:::~.__.._ ___.Schedule M-Page 29
cn:--Hj-71C9V-l
~----------------'"-_--':"----'-----~~."'"''''...
SCMEiIHJl.E N
CH.l:\.RITABLE,P-JBLIC,AND SIMILAR GIFTS AND BE':;)UESTS
,.Item Name and address of ber.eficiary Cha 'acter of institution Amount,No.
o'
I First Pres byterian Church of Monongahela,$
Monongahela,Pennsylvania Church t 1,000.00-
2.B.P.o.E.Lodge No.455,Monongahela,
Pennsylvania Charitable 500.00
,.
,.
.
"
...'
"
.,
.
~
TOTAL (also enter under the Recapitulation,.Schedule 0)$1,500.00
(Ifmore s~a::e is needed,insert additional sheets of same size)
i
.:','
ESTATE OF ____1;:_~?:.J;_~~.~._.~.!.._~2~.~~E:_~__.c_.·
cnr-16-71G09-1
Schedule N-Page 31
SCHEIIlULE 0
RECAPITULATION
Sched-~:.ule .Gro:iS estate Alternate value Value at date of death
.......~.~-.
Jointly owr.ed properly _..___..•.._•._.___2.~.I.Q.?I 9.~
. 2 293.00'Other miscellaneous proper')''.'.••__...••..••.....__._1••••••__•••.••
-0-Annuities "1..:....-------11--------
>.
_.._.__:'.9;.
\
-0';'
Insurance _'.•...........•......•...................
Powers of appointment...•,.
Mortgages,notes,and cash.............................•...........•..........•...
Real estat:=!':''.'. ...$__..__..__..$:.0;-
!
111,406.371Stocksandbonds·_._..._..•.__._•._..•_ :
.-at----.__._..-._----_._--.........j
-0..•••__a ,------------I
Transfers during decedent's life .
A
lB
-"..,--
C
D
E
r
G
H
!
TOTAL GROSS ESTATE $$171,727.31
3.Mortgages cnd liens,,':1 1
Sched-ule
....
I
:',.
K
K
Ded'.cliollS
1.Funeral expenses and expenses incurrec.in adrninisterinc;property subject to claims...
,2.Debts of decedent.",',.
Amount
$.!.~_l).~l ....?_Q..
1,356.38----...--_.._---------..------
4.Total of iterr..s 1 throug:1 3 ,$141 717.58
5.Allowable amount of deductions from itEm 4 (see note')',''"$.!i~.~-!-~..--?.~--
L 6.Net losses d\:ring :ldrninistratlon "....-0-
L 7.Expenses incurred in administering prop:=!rty not subject to claims .-0-
8.Total of items 5 through 7 '.,'..'.
M 9.Bequests,etc.,to s'Jrvivi:1:J spouse.. . ...... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . ...$.5.8_,._Q_'-1.....9.:1..·
10.Adjusted gross estate (see note")J_?.I.,..9.Q~_•..1~..
11.Net amount deductible for bequests,ete.,to surviving spouse (item 9 or one-half of
item 10,whichever is smaller).
12.Charitable,public,and similar gilts and bequests .1,500.00
TOTAL ALLOWABLE DEDUCTIONS,except specific exemption (totals of lines 8,11.and 12)$74,245.52
·Note.-See paragraph 1 of the :'nstructions.
toNote.-Enter at item 10 the excess of "TOTAL GROSS ESTATE"over item 8,if t"1e decedent and his surviving spouse at no time held
property as community property.If property was eve:-held as community property,compute the "Adjusted gross'estate"(item 10)in accord·
.ance with the instructions and example on page 32,·:md attach an additional sheet snowing such computation.
ESTATE OF ._...._~h.~.!1~.~.J?_..-..B9.~f~.~~.___~_.__.._~.Schedule o-Page 33
cor-16-71G99-1
~'
SC!-~EDULE P
TAXABLE ESTATE-RESIDENT OR CITIZEJ.'1
Instructions.-This Schedule Should Be Used only for the Estate of a Resident or Citizen of the United States
';1.Total gross esbte........................................................••....•........................
;2.Total,allowable .deductions ,.,:........••••..........•.....•••....1 $.7.~L__?_12_!_2_?__
3.SpeCIfic exemphon,''.'. . .... . . ....••.•••.•... . . .60,000.00
4.Total deductio:'ls plus specific exemption.."................................•...••.•••.....................
S.Taxable estate (item I minus item 4).;.
TAXABLE ESTATE-NONRESIDENT ,NOT A CITIZEN OF THE UNITED STATES
$l.7.L_l_?_?~__~_l
134,245.52
$37,481.79
$---_••-••--.-----------
$-----
$------
$----•••---••--_.-._-•••
Instructions.-This schedule should be used only for the estate of a'nonresident not a citizen of the United States.See instructions
under "Deduction of administration expenses,c1a2ms,etc."on page 39.See also instructions under "Specific exemption"on page 39
for amount of specific exemption and names of c.)untries,the esta:es of whose residents qualify for the "prorated spe·cific exemption."
'Use Form 706g (Schedule Q (2»instead of Sch~dule Q in case of decedent who at the time of his deathwas domiciled in France
'or Greece and was not a citizen of the United States.(If the "'prorated specific exemptior."is claimed under the Japanese convention.
the numerator of the fraction set forth in item 7 is he value of the property situatedin the Unitee States and subjected to tax by both Japan
and 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 United States,not including real property (must be supported by proof described in
instructions uncer "Deduction ef administration ~xpenses,claims,etc.,on Pllge 39):::1--------
3.Value of total gross estate wherever situated (tern I plus item 2)"'..'..
4.Gross deductions under Schedules J,K,and 1.:','~'.
S.Net deductions under Schedules l.K,and L (tho:proportion of item 4 that item I bears to iten:'3).
6.Charitable,public,and simi:ar gifts and bequests (Schedule N)" '.
:7.Specific exemption of $2,000 (in estates qualifytng for "prorated specific exemption,"use $2,000
'L Ior~X $60,000,whichever is the greater:,' '1 _
item 3
8.Total deductions plus specific exemptio:'l (item 5 plus items 6 ane 7)...........•, "" .... .....$_
9.Taxable estate (item 1 minus item 8):'....$
SCHEDULm It
CRED:'T FOR TAX ON PRIOR TRANSFERS
Name of transferor
Transferor's residence al time of de(;lth
Date of transferor's death
COMPUTA':'ION OF THE CREDIT
PART !-TRANSFEROR'S TAX ON PRIOP.TRANSFERS
1.Net value of trc.nsfers................•...·...............................................................$_
2.Value of transferor's estate (c.diusted in accordcnce with instructions for item 2)'",'$)_
3.Tax on transferor's estate (adjusted in accordOIx:e with instructions for item 3), " .:;:.::.':$,_
4.Transferor's tax on prior transfers (proportion of item 3 which item I bears to item 2)'.'.';......... . . . . $_
P.Z!.RT II-TRANSFEREE'S TAX ON PRIOR TRANSFERS
S.Transferee's tax computed witho'Jt regard to credit allowed under this schedule..............................$._
6.Transferee's reduced gross estate '.'.''-', ,..:,. . . ...$,_
,7.Transferee's decuctions (adjusted in accordanc&with instructions for item 7),'1 _
8.Transferee's reduced taxable estate (item 6 mlnLs item 7).. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ...$._......__.._._._
9.Tax on reduced taxa::>le estate j _
10.Transferee's tax on prior transfers (item 5 minus item 9)...........................•...............':.$._
PART III-CREDIT ALLOWABLE
11.Maximum amount before dpplication of percentaqe requirement (item 4 or item 10,whichever is smaller)$,_
12.Percent allowab:e is __._..__
13.Credit allowable (item 12 X ilea 11)", $
ESTATE OF .C.haJ:l~_l?__;a_,.HQff.m~_P:- .__.._.._._.--.---...--
crlr-10 7169!)-1
Schedules P,0,and R-Page 35
INS1RUCTIONS FOR SCHEDULE S-Confinued
<-'daug-hter's inheritance.is $65,000,consistinp;entirely of stocks
of ~I country .corporatJOns.The amount of the M country in-
hel'ltance tax Imposed on the daughter's inheritance is $19,500.
1\1 country did not impose inheritance tax on the bonds issued
by the 1\1 country corporations.
Schedule S is filled out as follows:
1.Amount of estate,inheritance,legacy and
succession taxes imposed in the above
~ol1ntry attributable to property situated
m that country,and subjected to such
taxes,and included in the gross estate (asdefinedbystatute)$22,500.00
2.Value of the gross estate (adjusted)$200,000.00
3.Value of property situated in that country,
and subjected to ·death taxes imposed in
that country,anp.included in the grossestate(adjusted)~__________________________$65,000.00
4.Federal estate tax before allowance of creditforforeigndeathtaxes________________________$25,820.00
5.Amount of Federal estate tax attributable to
property specified at item 3 (propoi·tion of
item 4 that item 3 bears to item 2)·______$8,391.50
6.Credit for death taxes imposed in the above
country (item 1 or item 5,whichever is thesmaller)__"..____________$8,391.50
The additional sheet showing the computation of the amount
of inheritance taxes entered at item 1 sets forth as follows:
Computation of portion of M country inheritance tax im-
posed upon the widow's inheritance attributable to property
subjected to Federal estate tax (instructions for item 1 of
Schedule S)-.
1.Amount of M country inheritance tax im-posed on the inheritance ·$21,000.00
2.Value of property situat~din M country,sub-
jected to M c.ountry inheritance tax and in-cluded in the gross estate .$10,000.00
3.Total value of property subjected -to M.'country inheritance tax .$70,000.00
4.Amount of M country inheritance tax attrib-
utable to item 2 (proportion of item 1 thatitem2bearstoitem3)..•$3,000.00
Total M country inheritance tax attributable to property
situated in that country and included in the'g'l'OSS estate-.
1.For widow's inheritance__~-----------..------.----$3,000.00
2.For daughter's inheritance $19,500.00
3.TotaL__·-'.$22,500.00
SmlEDUK.E S
CREDIT FOR FOREIGN DEATH TAXES
List 011 of the foreign countries to which deoth taxes have been paid,credit for the poyment of which is claimed on this return .••_
CANADAif-~~~di-ti~-~i;i;;;~d·f;;~-d~;;th-t~;;~;-p~i~it~·~;;~~·th;~-"c;;;~-f;_;~ig;-~;~;;t_;y~-;;~;p~t~-th~-~-;~dit-f"c;~·t~~;~-p;id·;;"c;;;~·~"c;~~t;y-~~·thi;·;h~t·~~-d
use 0 separote copy of Schedule S for eoch of the other countries.T1-..e copies of Schedule S on which the additional computa~ionsore made-...~should be ottoched hereto.I
.f~~
The credit computed on this sheet is for __~_'?:~.9:.~~.?:~__§:t:L£f.~~.§_~9!l:._J?\:l:!.Y.._.r_~.~~.l?...._.._.~._...__..__...__~.~....-.-----;-..-.-.~.--.
.'.'.'...._'. '.....'(Name of death tax or taxes)"..:.. "
. ,...."Canada'._______.__.. .._._..._•..._._...._._.__. . •_.__.Imposed In ."_"__.• .•.__...•••••_._••
.(Name ofcountry)
Credit is computed under the ....r._~.~~.~y._.. ....__,_.__.__.,__.__...__._._..~..._..~..._..__...._..__.._....~_......__.
.(lnse:t "treaty"or "statute").".,
COMPUTATION OF THE CREDIT
(All amounts and values shown hereunder must be entered in United States money)
1.Amount of estate,inheritonce,legacy ond sl,;ccession toxes imposed in the obove country attributable to property
situoied in thot country,ond subjected to such toxes,ond included in the gross estate (as defined by statute). ...$.._.__..?}._Q1.9_:_~.1
2.Volue of the gross estate (adjusted,if necessary,in occordance with instructions for item 2).. . . . ........ .... . ...$_••JJ.~~_1.9.9.•.~.7
3.Volue of property situoted in that country,ond subjected to deoth taxes imposed in that country,and included in 13 489 20
the gross estote (adjusted,if necessary,in occordonce with instructions for item ;3).. . . . . . . . . . . . . . . . . . . . . . . ..•$__....-'--..._._.~._.•
4.Federolestate tox before ollowance of credit for foreign deoth taxes ,..:'.. . . . . ...$..~.~-'--~~.?~_.:?2
5.Amount of Federol estote tox cittributoble to property specified at item 3 (proportion '6f item 4 thot item 3 bears
to 'n 2),. . . . . . . . . . . . . ...$..___?f.?_•.1.8
6.Credit for deoth toxes imposed in the obove country (item 1 or item 5,whichever is the smaller).. . . . . . . . . . . . ...$._...._~.??~_1_8
ESTATE OF ..~h_.~~l~_$.J~.A_HQ;fJma_n ...._._..._.._____________Schedule S-:-Poge 37
cnr-lij-71(HH1-l
r------..,."...~
.•~.;4 ;.:.,II
to
236 Fifth Avenue
____________M_<:_~~_~~pg_!:~_~__f~E_~~Y~_y?:~J:.?:_(Address)
_f?_Y;_..-'--__--._- _
L.F.BaWi'S:1J:arf)Trust Officer(Uate)
Well declare under the pen~ltiesof perjury that this return (including any accompanying statements)has been examined by us/me,
and is,to the best of our/my knowledge and belief,a true,correct,and 'complete return,made in good faith pursuant to the InternoJ.
Reyenue Code and the regulati9nSthereunder.N''I B'nk M K . ,,Western 1-'a,at.a ,c eesport
,Co-Executor.
461 'West Main Street
___.__.__. .._.' "__'._.M.onongahe1a,__J?.e.n:ns_ylllan~
Mary E.Hoffman,Co-Executor
DECLARATiON or ATTORNEY OR AGENT PREPIUUIJG RETURN
t
l
\
I declare under the penalties of perjury toot I prepared this return for the person or persons named herein;and that this return
(including any sccompanying schedules and sta~ements)is,to the best of my knowledge and belief,a true,correct,and complete return
based on all the information relating to the matters required to be reported in this return of which I have any knowledge,
~."
(Date)(Signature)(Address)
,~-
TABLE B..
COMPU':'ATION OF GROSS ESTATE TAX
Rate of
Taxable Taxable Tax on tax on\
estate estate not amount in excess over
equaling exceeding column (1)amount in
column (1)
(1)(2)(3)(4)
(Dollars)(Dollars) (Dollars)(Percent)
----------------.5,000 ------------3
5,.000 10,000 150 7
10,000 20,000 500 11
20,000 30,000 .,1,600 14
130,000 40,'000 3,000 1840,000 50;000 4,800 22 150,000 60,000 7,000 25
60,000 100,000 9,500 28
100,000 250,000 20,700 30
250,000 500,000 65,700 32
500,000 750,000 .145,700 35
750,000 1,000,000 233,200 37
1,000,000 1,250,000 325,700 391,250,000 1,500,000 423,200 42
1,500,000 2,000,000 528,200 45
2,000,000 2,500,000 753,200 49
2,500,000 3,000,000 998,200 53
3,000,000 3,500,000 1,263,200 56
3,500,000 4,000,000 1,543,200 59
4,000,000 5,000,000 1,838,200 63,
5,000,000 6,000,000 2,468,200 67
6,000,000 ,7,000,000 3,138,200 70
7,000,000 8,000,000 3,838,200 73
8,000,000 10,000,000 4,568,200 76
10,000,000 -----------.----6,088,200 77
COMPUTATION OF MAXIMUM CREDIT FOR STATE DEATH TAXES
Rate of
Taxable Taxable Credit on credit on
estate estate not amount in excess over
equaling exceeding column (1)amount in
column (1)
(1)(2)(3),(4)
(Dollars) (Dollars)(Dollars)(Percent)40,000 ,90,000 -----.------0.8
90,000 140,000 400 1.6
140,000 240,000 ,1,200 2.4240,000 440,000 3,600 3.2440,000 640,000 10,000 4.0.
640,000 840,000 ,18,000 4.S
840,000 ,1,040,000 27,GOO 5.6
1,040,000 1,540,000 38,800 6.4
1,'540,000 2,040,000 70,800 7.2
2,040,000 2,540,000 106,800 8.0
2,540,000 3,040,000 146,800 8.83,0<;,0,000 3,540,000 190,800 9.63,540,000 4,040,000 238,800 10.4
4,040,000 5,040,000 290,800 11.2
5,0,,0,000 6,040,000 402,800 12.0
6,040,000 7,040,000 522,800 12.8
7,040,000 8,040,000 650,800 13.6
8,040,000 9,040,000 786,800 14.4
9,040,000 10,040,000 930,800 15.2
10,040,000 ----------------1,082,800 16.°
ESTATE OF -Chaxl~s_.B.._H.oifmaD .__. .__.._.._..
Page 40
U.S.GOV[RNMENT PAINTING OFFiCe:cnr-16-716Q9-1
RC Co 49 (9-641
COMMONWEAL TH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
A
"_-1--
PENNSYLVANIA ESTATE TAX.
DETERMINATION ~hc.:L
Estate of:QHQilL~S ~-'"-C.!-F~F'1t\~Q::....;n,-=-_
Date of Death crt-HIe .29.''1100
County WQShl~~Ton -DocKer gS·J.,L!.S"
Bureau File No.~3{;J .:11
1.Taxable estate per U.S.Estate Tax Return,Form #706
8Qst"d.0'\t.TRS.f1TT6'ct.etL NeR..e To
2.Taxable estate per final change in Federal Return dated_~_
3.Amount of credit for State death taxes.
As shown on return form or final .:hange natice ($_)----
As verified by computation
$--------
$hQ e ,sTqr-e.rq»"~E.ce...
U,..,cLell 40.~!(hi
4.Penna.Inheritance tax due and/or paid
5.Normal Inheritance ta~es paid to other 5tates
6.Total Inheritance tax credits ( 4 +5)
7.Total liability for Penna.Estate Tax (3 -6)
I
8.Less:Previous payments on ale of Penna.Estate Tax
,'-~i_-,,/4...7 '1'7,8/
Date of payment Amount of Tax paid
$------
Amount of Interest p'Jid
$-------
9.Balance of Penna.Estate Tax due (7 -8)
10.Interest due from to @6%per annum·
11.Balance of Penna.Estate Tax and interest due as of---------$7J()~e...
=-================
Reviewed and approved by --------------------------_.-._-------
(Name)(Title)
$()e.LTft.CreL .1 ..:5 .."7t F~o "'"r-t rT~1-/0 FFrr.a~/lJQ S~d.0"'-
oF~10g?:a.K're>I.,R.~..TttIS eSTlIH.WitS t.t"dell 4(J.~,..'v
I
(Date)
pa"{rne",T
::/.".
JOSEPH L.HoFFMANN
ATTORNEY AT LAW"
242 WEs-rMAXN STREET
MONONGAHELA,PENNSYLVANIA.
15063
February lOt 1971
Mr.A-:J.Merva
P.O.Box 105
WHitneYt Pa.15693
Re:Estate of Char1esB.Hoffman
Date of death.:June 29 t 1960
Bureau File #6363-27
County File #35-24-5
256/6T/AA -10/27/61
Dear Mr.Merva:
There is enc103ed letter from the Internal Revenue
Service in connection with the Estate of Cha~les B.
Hoffman who died on June 29 t 1960.I believe that this
wilT"be sufr'icient to clos'e"your'file.s·in"this case.
Personall.Yt I ~ever received a copy of the Federal
Estate final letter ~n this estate't but the auditor
assured me that everything was in order ~t the time that
he audited the Federcl Estate Tax Return.
It is my opinicn that the closing letter was
forwarded to th~Executo~,the Western Pennsylvania National
Bank,but apparently they do not have a copy of the same.
Yours :e~Jr#/.~~HOf~
JLH:w
Ene.
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COpy
ATTOR......EY AT LAw
242 WEST MAIN STn';;ET
MONONGAHELA,PJ;:NNSYLYANJA
15063
February 5,1971
Internal Revenue Service
Pittsburgh,Pa.15230
Estate Tax Division
Re:Estate of Charles B.Hoffman;
a/k/a C.E.Hoffman
461 West ~ain Street
Monongahela,Pa.
Date of death:June 29,1960
Gentlemen:
The Department of Revenue of the Commonwealth of
Pennsylvania has requested that a copy of the'Federal
Estate fin all et t er ~.nth e abo ve cap t ion ed esta t e befiled.
'The Executor of ,the Estate"the Western Pennsylvania
National Bank,informs me that it does not have a copy of
the required letter.
Will you kindly forward me a copy of tte final letter
,in this case.The ta~in the a~ount of $4085.28 was paid
00'i>iC;;~-"in full by the Executor.
A self-addressed~envelope is ~nclosed for yourconvenience.
,i ,"....,~;-,...~....".,.Yours very truly,
/1 !;lV-"j',I·,..,L)L)"j'/r'?';"j-:f.'/J:?",.prLt.~~.'"'~..'./'/,/...;."'..'.':.-OJ ..
~·o s ep h L.H0 ffril'a nn"
JLH:w
Enc.
CC:A~J.'Merva
P.O.Box 105
Whitney,Pa.15693
".,\...'.,;,....
"[>Joseph-t.Hoffmann,Attorney at Law
242 West Main street
Monongahela,Pennsylvania 15063
Re:Estate of Charles B.Hoffman
Date of Death -June 29,1960
@)~®~[?~@~@)~[?@@~@[?
Internal Revenue Service
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1"reply refer to:
AU:1210February9,1971
Date:
P.O.Box 2488.Pittsburgh.Pa.15230
[Q)@~@~[M)@01lU @{l UOu@ IJU'@@@(YJ!?W
Address an~r~ly to:,...,
I .
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1
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!
....~..."~~._.....-.-----.-_.--~-~--~----
Dear Mr.Hoffmann:
Our records for estate tax closing letters are maintained onlyfor.~_p~riod of ten years.Therefcre,we are unable to furnish
the infornation you have requested but we can assure you that
all returns filed in this District in 1961 and prior are closed.
"j
Very truly yours,
..
dC~
j.C.NEDWILL
Acting Supervisory Attorney
Group 1210
.'....".,~-:......~..-:."-~........",".
f,
I L!
-....-_.~
,PETITION SUR AUDIT
IN THE ORPHANSI COURT OF WASHINGTON COUNTY
f . _
Testate Form
Election to take
Under ()It>AgaiFlst 'Nill.(cross out one)
Estate oL g.:fM.R~~.J?•...HQf.r.M!.\.N~No 2.$"../~1..1..9..,.1...········A. A.
..............?:.I.~J.~C;;A•.J?~Rr...HQF.FM!.t:'l Fiduciary M.q..rY..E.•.:.HQfJman.&.W.e.e.t.e.:r.:n .
a/k/a C.B.HOFFMAN '.Pennsylvania National Bank,
~--___--_--- ---- -----_..
Deceased McKeesport,Executors./
Date of'Date of .
Decedent's death }!-m.~..f.9.,..J.9.9.9 Grant of Letters .J.\1Jy U .•..J.9.~.Q _.
This is the .f.i!..~1..~.ng.J[~n-.~L account filed in this estate
If there have been former 'accounts filed in this estate,list file numb~.r o..r:..·nl~_~b_er and ter~::N~n-.~.
DateFiT~~ctio~/'-I1..~/.p~~~or~f;_.
Name of surviving spouse MA.RX..~.•...HQffMA.N .': :..
List issue,where material:
None
Did decedent marry after execution of will?(indicate)~No.Any children born after execution of will?(indicate)-I
~.No.If answer yes,name them :.:.................................................................................................I
Legatees Relationship Interest Fiduciary,if not sui juris
1.Western Pa.Nat'!.Bank
2.1st.Presbyterian Church
Mon.City
3.B.P.O.E.Lodge 455
4.Bertha Osterrriier
Now Coulter
Trustee
Charity
Charity
'I:
<'Friend
One-half of Yes
Entire Estate ....
J I
I
I
$1,000.00 Yes
500.00 Yes
500.00 Yes
5.Rena Jane Dillard
(Dilliard in Will)
6.Dr.Charles W.Hoffman
Friend I,000.00
1,000.00
Yes
Yes
7.Arthur W.&:Harriet Hoffman Brother et ux Residue Yes \"
List any exceptions to above legacies:
.None
If any partial intestacy,give facts:
None
\.'--
Adeemed:Revoked:Lapsed:Abated:Give Causes:
Notice to interested parties.Have all parties,\having either vested or contingent interests and QII creditors entitled
to notice (Court Rule No.9 paragraph C:Sectio.,6:Subdivision c)received written notice of the filing of the account
and of call of audit?Yes.}(IK
If any exception give couse:_NC?.~?.C.s~p~~.<?.~~.
Attach copy of form used and~ive date of mailing such notice Q9P.Y Q.t.,.J.~.t.te.:r...~.~t.aQ)led ",,,
Is estate or any portion subject to'Federal Estate Tax?X~.l?.
Is estate or any portion subject to Personal Property Tax?'.\X~.~.
Has Pennsylvania Transfer Tax been paid?:p9-.:r.ti~JJy Amount $9.L~9.9.!.Qg .
If any portion of estate subject to life-estate,give name and birth date...Y.e.a~.M!:l.:r-Y-..E.•.Ji.Q#m!i!-.~.
........................................~..~..I.(.f..(;~.
Give Names and addresses of all unpaid creditors.who are legally entitled to notice,together with 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 re-
quiring adjudication,and a.statement of any other facts deemed ne'cessary for the pr~paration of the adjudication:
None
List any advancement or distribution on account that has been made,and nature and amount of same:
None
_I
Balance for distribution per account,
Itemize any additional debits not shown by account:
See Attached EXHIBIT "A"
Total additional debits
Itemize any additional credits not shown by account:
See.Attached EXHIBIT "A"
Total additional credits
$.
$.
$.
Balance for distribution $.
If balance for distribution is not in cash,list each item held in kinc::J,giving appraised Value:
See Attached EXHIBIT "A II
l r t •-~
Family allowance claimed?y..~.~~Paid?:..Y..~.~:.
Suggested distribution of balance shown,both as to principal and income,altaching si£ned and itemized elections
to take in kind if balance is not in cash:residuary shares being stated in proportions:f
See Attached EXHIBIT lIB"for suggested distribution
See Attached EXHIBITS "C"and "D"for Elections'to Take in Kind
COUNTY OF WASHINGTON,55:
COMMONWEALTH OF PENNSYLVANIA.
The above named Fiduciary or representative thereof,
being duly ~~doth depose and say
that the facts set forth in the foregoing petition ore true
to the best of ~knowledge and belief.
......~~to and subscribed before
..i:t...-."./.J,/::.~J-'"J
me this.:)4 d~i of..~~19.~l.
S;gnoture of Oflker---_~-ff.,-9.11:.~
T;tle of Off;cer :~--~---------
Office expjres ,~I~.mY..E...w.EnZEL...uotacy.P.ublJ~•••••,••,••••
.monongahela,WastJington County,Pa.
My Commission Expires
MIij'9,1~
And your petitioner wi!!ever pray.etc.
Western Pennsylvania National Bank,
McKeesport,and
Mary E.Hoffman,Co-Executors,Estate of
·-chcrrt~!)B;··Haffmcrn·,:··D~·C·~~·s·e·d················.
--J:ly:-etf7-J-'_um~_uu__uu_muu _
L.F.Battista,.Trust Officer
-J!!Y:M~i:1;--;A!f1~
J~--
~
.~
l~
No _ ___:__._A.A.
Estate of _.__ __._.._.__._._.._ .
Deceased
FiduciarY···__······_·····____._,_.
PETITION SUR AUDIT
FROM WHERE DECEDENT LEFT A WILL
Counsel of Fiduciary will submit herewith the
following,in conformity with Court Rules
adopted effective December 3,1951,being
rule No.9:paragraph b-c;and divisions
thereof:shown on pages 23-24.
1.Written praecipes of all Counsel in the
case.
2..Copy of Order "Qppointing Guardian ad
lit~r:n,if pertineG~'
3.C6p"y~:?f Orderl~:9ppointing Trustee ad
litem,;;;H ifertinenn '0"(":"-._.~-{,i
4.Proof(ji3f~"~ervice of abo~
(""):-.:'OJ 1\")-"-'...5.L~t-ty~~~estamentary or Adm~n1strat,on
..;CTA::::orcsm attest cOPYr:?f"llWdl."--r.->_!I •
6.Co~_X of :@vento~and ?.p-Piaisem~nt.
7.ProQ'f 5f.9'avertis~P:1ent of~nt of letters
if r)gt ~I~with ~:qccount.--
8.Cerll.fic6te of Iie.o$in case any of the
funas for distribl!l.Mon are from judicial
sale of real estate.-
9.Signed and itemized elections if any
distribution in kind.
10.Copy of Federal Estate Tax return if es-
tate is subject thereto.
Attorney
~2
f!""'".~~.,:,...
FOl Sale by Smith Bros.Co.Inc.,Printers and Publishers
434-436 Boulevard of Allies,Pittsburgh 19.Pa..
IN THE ORPHANS'COURT OF WASHINGTON COT]NTY~PENNSYLVANIA
Estate of
No.48 of 1961
CHARLES B.HOFFMANt-Deceased
Supplemental Accounting State:ment of
~=======7r=w=e=s=t=e=r=n=p=e=n=n=s=Yi=l=v=a=n=i=a=N=a=t=io=n=a='=l=B=a=:r;=~k=,=M=c=K=e=e=sp=o:sr=t'=:'=E=f,x=e=cu=to=r==9=~=====1===;==d
SUMMARY
SCHEDULE "A"
PRINCIPAL PERSONALTY
Receipts
Disbursements
Balance
Fage 1
P'3.ge 1
SCEEDULE "BII
$83,225 10
3,841 94
I
$79,383 16 I
Receipts
Disbursements
INCOME PERSONALTY
Pc.ge 1
Page 1
3,,252 98
25 00
Balance
Said Balance.Consists of the Following:
Principal Personalty
$4,000.00 Par U.S.Tr~as.2 1/2 9-·15-72
120 Shares General Motors,.Common
510 Shares Pittsburgh National Bank,Common
-l00 Shares National Biscuit Company,Common
124 Shares Standard Oil :If New Jersey,Common
160 Shares U.S.Steel,Common
l}--o~~/·
Cash on Han:I
Income Personalty
Cash on Hand
EXHIBIT "A"
3,461 50
5,295 00
117~9'J7 5(J
6,5000C
5,130 50
12,880 OC
(p -,Yo ""
21,418 6E
3,227.98
82,611 14
$79,383 16
3,227 98
$82,611 14
OrphlUlll'ComAccoullt-8ecowlSheetOriginal
Estate of
For Sale by Smith Bros.Co.Inc.,Printers and Publishers
434-436 Boulevard of Allles,Pittsburgh 19,Pa..
CHARLES B.HOFFMAN,Deceased
DISBURSEMENTS
I 1961 Administration Expenses:v:I,July 14 Indemnity Bond &:Notary Certification 16 7C IIAug18RegisterofWills-One Short Certificate 1 OC
Internal Revenue -Federal Estate Tax 3,824 24
..-...~,3,841 94\
\"
!\\
\
SCHEDULE liB II \
INCOME PERSONALTY
RECEIPTS
I I
Balance per Account $2,985 95
I 1961
,JuI 14 Pittsburgh National Bank -Common Dividend 7-1 193 80
Ju120 National Biscuit Company -Common Dividend 70 00
Diver sified Investment Fund ;3 23Aug31
!$3,252 98
"
I
I DISBURSEMENTS
I 1961 .,Aug 3 Joseph Gilmore,Jr.,Appraiser's Fee 25 00 .
-1-
TO:
In Re Estate of CHARLES B.HOFFMAN,Deceased
SUGGESTED DECREE OF DISTRIBUTION
Western Pennsylvania National Bank,McKeesport,
Trustee under Article Sec:>nd of Will,
1/2 of Net Estate before Death Taxes:
.I ,
-j-"',"'-...."
TO:
$2,000 par U.S.Treas.2 1/2's
9/15 f.7/72
60 shares American Tobacco,'Com.
60 shares GellE7ral Motors,Com.
50 shares Natior;al Biscuit Co.,Com.
355 shares Pittsburgh National Bank,Com.
62 shares Standard Oil of N.J.,Com.
80 shares U.S•.steel"Com.
Cash on Hand (Principal)
Cash on Hand (In:ome)
First Presbyterian Church of Monongahela City~
Cash Le,gacy
B.P.O.E.Lodge 455 of ~~onongahela City,
Cash Legacy \
Bertha Ostermier,now Coulter,.ca~h legacy
Rena Jane Dillard (Dilliard in Will)Cas,h Legacy
Dr.Charles W.Hoffnian"Cash Legacy
$1,730.75
3,360.00
2,647.50
3,250.00
8,988,.75
2,565.25
6,440.00
18,420.01
1,613.99U
,\.-
$49,016\25'
$1,000.00
500.00
500.00
1,000.00
1,000.00
, I
I
II
TO:Arthur W.&Harriet Hoffman,residue of
Estate less Death Taxes:..
$2000 par U.S.Treas.2 1/2's
9/15 67/72
60 shares America:l Tobacco,Com.
60 shares General :Motors,Com.
50 shares National Biscuit Co."Com."
355 shares Pittsburgh National ~ank,Com.
62 shares Standard Oil of N.J.,Com.'
80 shares U.S.Steel,Com.
,$1,730.75
3,360.00
2,647.50
3,250.00
8',988.75
2,5,65.25
6,440.00
Cash on 'Hand -612.64
$29;594.89
$82,611.14
Residue subject to final adjustment for ,Pennsylvania
Inheritance tax and a $5,000 suspension pending
determination of final Federal Estate Tax~,
EXHITBIT "B"
•J'
•.,•4.
IN THE ORPHANST COURT OF WASHINGTON COUNTY,PENNSYLVANIA
In the Matter of the Estate of
CHARLES B.HOFFW~N
Deceased
ELECT10N TO TAKE IN KIND
We,ARTHUR W.AND HARRIE.T HOFFMAN,Residuary Legatees
in the above Estate,herebJ elect to take the following securities in kind:
$2,000 par U.S.Treas.2 1/2Ts'9/15 67/72
60 shares American Tobacco,Common
60 s'hares Generc.l Motors,Common
50 shares National Biscuit Company,Com:mon
355 shares Pittsburgh National Bank,Common.
62 shares Standard Oil of N.J.,Common
~~_._._~r.t="""~~_e,..~~:I."~~••v,u.J...l".1~-KTll....
WITNESS:
EXH!B:T IICII
....f "•~,J ' •=-.------------------------------------~---...,..".
IN THE ORPHANS'COURT OF WASIflNGTON COl.:"NTY,PENNSYLVANIA
In the Matter of the Estate of
-,
CHARLESB.HOFFMAN
Deceased
No.
ELECTION TO TAKE IN KIND
We,WESTERN PENNSYLVANIA NATIONAL BANK,McKEES-
PORT,Trustee under Article Second of the Last Will and Testament of
,.
CHARLESB.HOFFMAN,Deceased,hereby elect to take the following
securities in kind as pa:-t of our distributive share of the estate:
$2,000 par U..S.Treas.2 li2's 9/15 67/72
60 shares American Tobacco,Common
60 shares General 'Motors,Common
50 shares National Biscuit Company,.Common
355 shares Pittsburgh National Bank,Common
62 shares Standard Oil of N.J.,Common
80 shares U.S.Steel,Co.mmon
WITNESS:
~(Qf~~
WESTERN PENNSYLVANIA NATIONAL
BANK,McKEE.SPOR T
By-'!J.~
L.F.Battista,Trust Officer
EXHIBIT "D"
IN THE ORPHAN'S COU'RT OF WASHINGTON COUNTY.FENNSYLVANIA
ESTATE OF
Charles...B.•...H.offman,..a/k/a...C.....ier.1c......No 2.5.6 oF19.9.*..A.A ..
Attest:).,
DISTRIBUTION RECEIPT
The undersigned,hereby acknowledges to have this day received oJ
.We.stern..PennsY~'!lan1a ..5 tlonal..Bank"Me.Ke.es1lor.t."and..~y,..EA...EOt.tJIIu..,...~~~.1!9~~.
I.)\~
the sum of....j~ne ...Th.o.u~~j ..,($.~9.Q9.~9.Ql..:':~.':'.:':~.:':~.:':~::::':~.':'.:":~:::~.:'::":.':'.::7.~:::7.~.::::.~.~:7.::::.-:::.~.:':...DOLLARS.
( "in full payme~t and,:satisfaction of the amount awarded to me by the said Orphan's Court in its
I Decree and Schedule of Distribution filed ~o the above number and in.consideration thereof,the under-
signed hereby,z=elease:~and dis~harges_the ~d fiduciary from any further liability on account of the same.
Witness rri~-hand and seal this ~_day of ~.9.y~~~~;'.1 19~.~.
..J /.
,~First Presbyterian Church of .Monong ela
"C1ty
~\~j'"f?~fIIu~~~'y .........·t;;~·ff·:::;~····~·~:~·~t~~···......................b~:/.:'l-.6 Treasure (Seal)
."
No 256 of 19..61..A. A.
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ESTATE OF
DISTRIBUTION RECEIPT
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ATTO R.~EY-AT-LAW
256 W.~AIN STREET ...
MONONGAHELA,PENN.
~...-,-.....,....,."..-i'";
\..~-----~
WASHINGTON COUNTY
No.~S-~of 1961,A. A.
Estate of
CHARLES B.HOFFMAN,aka
C.BERT HOFFMAN,a/k/a
C. B.HOFFMAN,Deceased
First and Final Account of
Mary E.Hoffman and Western
Pennsylvania National Bank
McKeesport,Executors
~~~..~:::r
~~....~
~.
~=,'-01)
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f
s:~Q~~?.,.c:.=~~t~~..s:r~.,.'C:II:'l..~~C",I)~0--~3 Q:;'~~
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(()~~,~;;;:--~()11Iq,:::t-l'~~~~~~C",)~'<:)~~~~.~.~~.~~~<':)"..,
_.......'"0 ."'"~''''l It ~~~~;::,,111 ........~.~c::;:;.~
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JOSEPH L.HOFFMANN
XJ(OOXOO~JL~
lif""o~.tl1 wtt,....~~
"~/the w;~hin acsou"t pr'tf'lft,Q to tit,Ooul'f
'f ,onjirmaiio,,'1 0 ;£l
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'.
~
~~"ATTORNEYS AT LAW
~';...MONONGAHE~PENNSYLVAN!.f<"
/.3 7 - /0(/../'
OrphlUUl'Court Accoun~FU8t Sheet
Original
For Sale by Smith Bros.Co.Inc.,Printers and Publishers
434-436 Bouh,vard of Allies,Pittsburgh 19,Pa.r .,l
WASHINGTON
IN THE ORPHANS'COURT OF ~COUNTY,PENNSYLVANIA
No.of 1961
Estate of Charles B.H~ffman,aka C.Bert Hoffman,aka
C.B·.Hoffman,deceased
First and Final Account of
~1ar~l E.Hoffman and Western Pennsylvania National Bank,
McKeesport,Executors AUG - 3 1961
S U !vI M A R Y
I
SCHEDULE A
PRINCIPAL PERSONALTY
iIII I
Receipts Page 1 $113,282 01
Disbursements Pages 2 and 3 30.331 93
$82,950 08
SCHEDULE B ;I
INC01vrE PER.~ONALTY ~,
---
'-
Receipts Page r,$3,+28 25J
,Disbursements Page 3 142 30
2.985 95
$85.936 03
I
I
I
,
-a..,;,
I
I
I
,
I
I
.--~j-====------
r ~~..
Orphans'CoqrtAccount-8ecoudSkeet ,For Sale 'by Smith Bros.Co.Inc.,;Printers a.nd Publlshere
Original ,'.434·436 Boulevard of Allies,Pittsburgh 19,Pa.
I
Estate of Gharles B.Hoffman,etc.,de~eased
I
~
I Said Balance Consists of the following:I
I
I
PRINCIPAL PERSONALTY
$4,000.00 Par U.S.Treas ..2~9/15 67/72 $3,461 50
2,000.00 Par U.S.Treas ..2~12/15 64/69 .1,755 00
I 120 shs.American Tobacc-o,.Common 6,720 00
120 shs.General Motors~Common 5,295 00
100 shs.National Biscuit Company 6,500 00
510 shs.Pittsburgh NatioLal Bank,Pittsburgh,
Pennsylvania Common 17,977 50
124 shs.Standard Oil of Kew Jersey,Common 5,130 50
160 shs.U~S.Steel,Cornn:.on 12,880 00
38 shs.Diversified Investment Fund,Inc.331 74
Cash on Hand 22.898 84
82,950 08
INCCME JPEP..SONALTY
Cash on Hand 2.985 95
$85.936 03
,
I
I
I
,
II
-b-
_I I
Ol'J)hanll'Co~AClClOtult-Seeend 8heet
Original "
:For Sale by Smith Bros.Co.Inc.,iPrinters s,nd Publishers
434-436 Boulevard of AJlles,PIttsburgh 19,Pa.
Estate of Charles B.Hoffman,etc.,deceased
SCHEDULE A
PRINCIPAL PERSONALTY
REEIPTS
1960
Oct Inventory as filed
Add to Inventory -after discovered asse~
,
38 shs.Diversefied Investment Trust Fund Inc.
@ 8.73
Add to ?rincipal:
31 shs.Greyhound Corp.,Gommon .
Received as 10%Stock Dividend payable 10/24/60
5/10 shs.Greyhound Corp.,Common
Received as 10%Stock Dividend payable 10/24/60..........255 shs.Pittsburgh National Bank,Capital
Received as 2 for 1 stock split 8/L/60
Gain on Conversion of Assets.:
$112.644 62
$112,644 62
33174:~
I 331 74
o 00
o 00
o 00
000
346 shs.Gr~Jhound Corp~ration,Co~on
11/8/60 315 shs.Sale Price
11/8/60 31 shs.Sale Price
11/8/60 5/10 shs.Sale Price
Inventory
40 shs.Glidden Company,Common
11/6/60 Sale P~ice
Inventory
4 shs.Consolidated Natural Gas,
11/8/60 Sale Price
Inventory
Common
$6,272.82
607.30
10.12
$6,890.24
6,615.00
$1,487.66
1,460.00
$184.75
182.00
275 24
27 66
2 75 -
305 65
Conversion of Assets without gain or loss
1957 Buick Sedan
4/29/60 Sale Price
Inventory
$1,800.pO
1,800.00 o 00
5/10 she Foremost
4/29/60
Fire &Equipment Go.
Sale Price
Inventory
-1-
$1.00
1.00 o 00
C 00
$113,28~01
For Sale b7 Smith Bros.Co.Inc.,,Printers 8,nd Publishers
434-Ht:Boulevard of AlIIes,Pittsburgh 19,Pa.
",
Estate of Charles B.Hoffman,etc.,deceased
DISBURS~1ENTS
Family Ex~ption:
Nary E.Hoffman,wife $1.000 00
$1,000 00AdministrationExpenses:I1960
Oct 8 Register of Wills Initial cost grant lettA ~s
and short certificates.$39 50
Oct 8 J.E.Gleeson Witness to lrJill 10 00
Oct 8 Washingtnn Record Advertise letters 10 00
Oct 8 Daily Republican Advertise letters 8 00
Oct 19 Register of Wills Two certified copies Wi 12 00Oct19RegisterofWillsTwoshortcertificates1500
Nov 1 Bebout &Yohe Two death certificates 2 00
Nov 8 Register of Wills File Inventory 5 00Nov8RegisterofWillsAdditionalcostsgran~
1961 letters 10 00
Jul 17 Register of Wills Costs file Account 16 00
Jul 17 Wm.W.Hurrell;Notary Inventory,State Report,
Account,Statement of
Debts,Federal Estate
TaX Return 5 00:Jul 17 Joseph L.Hoffman,Attorney Professional Services 5,500 00
Jul 17 Mary Hoffman Co-.Elcecutors compensatic 1 300 00I
I Jul 17 Western Pennsylvania
National Bank Co-Executors compensatic 1 6.000 00
I 11,932 50 ~Loss on Sale of Assets:
31 shs.Foremost Finance &Equipment Company,Common
,Inventcry $11.63
11/10/60 Sale Price 6.90 $4 73I
200 shs.U.S.Steel,Commcn
Inventory $16,100.00
Vari::ms Sale Price 15,104.89 I 995 11
315 shs.Foremost Dairy Common
IInventory$5,315.63
12/1/60 Sale Price 4.016.25 1,299 38
360 shs.Hiram,Walker -Go·Jderham &Worts,Inc.
Inventory $13,275.00
12/12/60 Sale Pric,':)12,616.29 658 ~l
2,061 shs.Dividend Shares,Inc.
Inventory $6,100.56
I
11/8/60 Sale Pric03 5.572.59 f 527 97
149 shs.Diversified Investment Fund InC..
Invento~y $1,300.77
11/8/60 Sale Pri C'3 1.261.01 39 ~6
...
Balances Carried FOI'ivard $3,525 66 $12,932 50
-2-
'-ll....-----IL-i-----'l
OrphaDll'Co~ACClOPt-8OClO!1d Sheet
Original ,.,For Sa.le :by Smith Bros.Co.Inc.,Printers a,nd Publishers
434-436 Bouleva.rd or Allies,Pittsburgh 19,Pa..
.,,
Estate of Charles B.Hoffman,etc.,deceased
Balance Brought Forward
National Biscuit Compan7,Dividend Pc.yable 7/15/60
$3,525 66 $12,932 50
Commonweal th of Pennsylvania Inheritance Tax on
Account at discount
Canadian Inheritance Tax on Hiram Walker Stock
Frank A.Pizzica Auto Repairs
Internal Revenue Service Quarterly Tax Return I
1960 County Personal Property Tax
Other Taxes:
Other Debts of Decedent:
Mary Hoffman
103 42
2,175 94
3,540 66 tD
,.
11.57<;iLl fJ
15 00
$76 00
100 00
58?94
290 00
1.122 00
I$9 36
3 60
90 46
$9,500 00
2.079 41
$75.00
60.00
Medical Services
Medical Services
Hospital Service
CemeteI7"Ivlarker
Reimbursement Funeral
Expenses
Inventory
Actual Dividend7/15/60
H.W.Gadd,M.D.
Philip F.Vaccard,M.D.
Memorial Hospital
Kurtz Monument
Preferred Claims:
1960
Sep 19
Sep 19
Sep 21
1960
Apr 15
Sep 19
Sep 19
Oct 19
1961
Mar'7
1960
Sep 23
Nov 30
SCHED]I3 B
INCO~iE PERSONALTY
RJ[;EIPTS
$30.331 93
Dividend Shares Inc.2 Dividenjs
Consolida0ed Natural Gas 2 Dividends
American Tobacco Company 4 Dividends
U.S.Steel Corporation 4 Dividends
Standard Oil of New Jersey 4 Dividends
General Motors 4 Dividencs
Diversified Investment 5 Dividenc.s
Greyhound Corporation 1 Dividend
Glidden Company 1 Dividend
Pittsburgh National Bank 3 Dividends
Hiram ');~ralker Ltd.1 Dividend
National Biscuit Company 3 Dividends
Foremost Dairy Company 4~preferred stock $50.00 par
at rate of .25 per share of pfd.for each 3hare of
conunon held 315 @ .25u.S.Treas 2 1/2 64/69 Interest 6/29/60 ~6/15/6
U.S.Treas 2 1/2 67/72 Interest 6/29/60 -3/15/6n-----:..;;~'_tt
DISBURS~1ENTS
1961
.Apr 18
EKpenses
Loss ,on Sale of 1 115/200sh.4~preferred
For~ost Dairy Company
Dividend Value $78.75
12/1/60 Sale Price 58.50
I Internal Revenue Service 1960 Riduciary I~c.Tax
1961 Washington County Personal Property Tax Resd.
20 25
102 61
19 44
Orphan8'Coqri Account--Seocmd Sheet
Original ".For Sale by Smith Bros.Co.Inc";Printers ~nd Publishers
434-~36 Boulevard of Allies,Pittsburgh 19,Pa..,
Estate of Charles B.Hoffman,etc.,deceased
CONHO!\1"JEALTH OF PEmSYLVAIHA
COUNTY OF ALUDHENY
:5S..
Mary E.Hoffman and Lawrence W.Kaplan,Tru t Officer 0 W stern
Pennsylvania National Bank~McKeesport,the above nam,d Accountan s 1 eing duly
sworn according to law dep0se and say that Letters Te luament,ary were granted to
Western Pennsylvania National Bank and advertised mor than six m nt s prior to
the filing hereof;that the disbursement~,shown in th account ha e I een made to
the parties entitled thereto and that the account as ~lJated is tr~e ,lnd correct
as they verily believe.
Lawrence :v.Kaplan,T us Oil!!icer
161/r'd cay of Jul~.,Sworn and subscriped before me this -=-----;1
,-,~'{Pl'OllCII\~~~!\·",.,,~,,:!!~h~":;·.I'lJiJ\i,l,,\.":.:";':'";;:,,-,':'<c'RT PA.236 mill 1..1.:..,.'.,.......),Vl ,
McKEESPORT,AllLGHEOY COUNTY
MY COM:.\iSSION EXPIR:S JANUARY 6,1965 Notary Put ic
R~UEST FOR DISTRIBUTlml
Accounta..."1ts requesi:.that distribution be det rmined by the ourt in
accordance with the Petition for Distributio~to be of ered in evjden e at the
audit of this account.
Lawr)!nce W Kaplan,Trlust ~ffjcer
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EXECUTORS'NC '---'EEstateofCharlesB:-..tiro.r.fu;an .a/k/a C.Bert Roffman a/k/a I
.C.:S,RoHman deceased,'late of:
PMonongahela,Washington Countyenna.•
Letters Testamentary·upon the Iaboveestate.ha~1ng been granted
to the underSigned,notice is here-~y gwen ~o thos.e indebted theretoomakeuumediatepaymentand
i to those having claims or demands.to presen~them for settlement~estern,.Pennsylvania NationalEanRk,ffrnMcKeesport,and Mary
. 0 an,Executors461WestMainSt.'eet
D Monongahela,Pennsylvania
2Se6vo\rVe &Ho.ffmann AttorneyestMalOStreet~~?on(ahela,Pennsylvania '
L:.......1J.20.~7.l~O .'.
MONONGAHELA,PA.
PROOF OF PUBLICATION
THE DAILY REPUBLICAN
:in compliance with the Newspaper Advertising Act of May 16,1929 P.L.1784,Sec.3,
paragraphs (3)and (25).
County of Washington 1
State of Pennsylvania f ss:
Personally ap'peared Defore me,a Notary Public in and for said county and state,Pe<:lr~~Omp .•'. ..she...........................~n .SD.Pwho,bemg dul~sworn,deposes and says.that.is
.bookkeeper f Th M -h 1 P bli hin c'Pl'the 0 e ononga e a u s go.,a ennsy vama corpora-
tion,and its agent in this behalf:that the said company is the publisher of The Daily
Republican,published daily except Saturday and Sunday,having its place of business a~
Monongahela,Washington County,Pennsylvania;that the said Daily Republican was
established in the year of 1846;that the printed notice or advertisement,attached hereto
is"a copy of a notice or advertisement,exactly as printed or published,which appeared
iIi the said newspaper in its .regular.issues on the following dates:
................~~~~~.~?~.~?.Z.~~~.§.~__.
Charles'B.Hoffman Estate.~..•.:...•..........................---·········;11'······················-····-··-·······-···_..
that the affiant or the corporation in behalf o)f which -~~is acting is not inter-
"ested in the subject matter of said notice or advertising Ii d'that all of the allegations of
;-~affidavit .,to the tim:,p~_':::cl~O~th:_...eati::::::~___hue
H~MNI!)NO,Notary PUN~NCY J~NEI Washington CO"pa.MononJah~o~misSion E~ll\res !
.yJanuary 18,1963
..,Washington County Reports
PUBLISHED BY WASHINGTON COU~TY BAR ASSOCIATION
~
Washington,PI.
PROOF OF PUBLICATION
In compliance with the Newspaper Advertising Act of May 16,1929,P.L.
1784 Sec.3,paragra~s (3)a::ld (25).
COUNTY OF WASHINGTON)SS.
STATE OF PENNSYLVA~IA (•
Personally appeared before me,a Notary Public in and for said County and
Commonwealth,CHA3.LES C.KELLER,who,being duly sworn,deposes and
says:that he is the Editor 0:the WASHINGTO.\J COUNTY REPORTS,the
official legal periodica.for sad Waslrington Coun:y,published weekly I:i;C3E
• 1 I I I II ]I'r J)1 having its
place of business at Waslrington,Washi~gton County,Pennsylvania,'and is act-
ing as its agent in fhis behalf;that the said WASHINGTON COl'1\UY
REPJRTS was established on March 31,1920,and was de&ignated as the offi!:ial
legal publication for Washingtor.County,Pennsylvania,by order of the sevenl
courts of said County,dated No....ember .11,1920;that the printed notic·~or ad\'Cr-
tisement attached hereto is a copy of a notice or advertisement,exactly as prinled
or published,which appeared in tDe said legal periodical in its regular issdes on the
following dates:-
that the affiant or the corporation ;n behalf of which he'is acting is not i:Jterestec
in the subject matter of sa:d notice or advertisin and that all of e allegations o!,hi,,md,"I,"'~''''tim.,pi,,,md ,h"of',::~:I~:_:':~",-
c:::::=~_~~ditor~
Zl'.,,"-~_..L.,19'-P...
NCT,l.i\Y PUBLIC
W,cSHINGTON,PENNA,
My Commission Expires January·7,19~~
Estate Notices
The Register of Wills has granted letters,
tcst:uncntary or of administration,in the
:foilowing est:ltes.Notice;s hereby given
:0 all persons indebted thereto to make
.Jayment without delay and to those hav-
ing claims or demands to present them
br settlement to the Executors or Admin-
:~trators or their Attorneys.
• • • • • • • • • • • • • • • • 0
HOFFMAN,CHARLES B.,a/k/a C.BERT HOFFMAN,a/k/a C.B.HOFFMAN,Deceased.Late of Monongahela,WashingtonCounty,Pennsylvania.
Executors:Western Penna.Nat'1Bank,McKeesport,and Mary E.Hoffman,461 West Main St.,MOlllJn-gahela,Pennsylvania.
Attorneys:Devore &Hoffmann,256WestMainSt.,Monongahela,Penna.
~=-_d
IN THE ORPHAN'S COURT OF WASHINGTON COUNTY,PENNSYLVANIA
ESTATE OF
.C.ba.r.le~..:a.....Ro.tfJJlu.•...fIt/k/a ..C.....i.e:r.:t.....No 2.56 of 19..6J..A.A .
OlSTRIBUTION RECEIPT
The undersigned,hereby acknowledges to have this day received of
.Wes.tern.Pmmsylv.a.nia..Na.tional..Bank"...McKee.ap.art,WlQ...Muy:..K•..Ho:t'twAD.I'..Exe~.u:tQX'.e ..
~),
"I . .(eI!)the sum of....Q,.~...~9.~.I1l.~.~...'f~9.99..~9.Q'...7"~.~:':.~.:':~.:':~.~:':~.~:':::'::':~::':~.~~.7.7::':'.7.::.":'."::':':::::.'~.::.":'.7:'7.7.:':'.":'...DOLLARS,
(1 in full payme~t and ~satisfaction of the amount awarded to me by the Eaid Orphan's Court in its
)'Decree and S~heduI~of Distribution filed to the above number and in cons;deration thereof,the under-
signed hereby t~lea~s and discharges the sa~fiduciary from a.ny further liabil1ty on account of the same.
Witness my hand and seal this /~day of :NDy.embe.r..,196.1 .~~.
)Attest:
~"I >_;...
~.~;j}/........~.~s...~.,........Il'.~lo~~iies .Ni>~ember lS/'002
'o'....l '',-_I~.;':'..
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No 256 of 19..61..A.A.
(.,;··································ESTA"TE\·OF·
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DISTRIBUTION RECEIPT
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.J 0 5'E P H L.H 0 F' F'MAN N
ATTO R N EY-AT-LAW
256 W.MAIN STREET
MONONGAHELA,PENN~
-~
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l1n tQP (@rpqaus'.·(!tnurt of lIa.al1iugtnn mounty
In the matter of the Audit of Account in
...
E~tate of CRAJU~.$.S.~.!RQ.f.f..MAN...,:.3./~/.NO 2.p..Q Q.f:_,.::,19.6.1 ,A..A.
..~.~~..~~9..~.~~.~.!.~.~.~.~.~~.~.~,..
TO THE AUDITING JUDGE:
Enter ~.Y.appearance·f~r ~~~.y ~..~~.Q.~.t.:~.p.~~~.:...~..~:r...!~~J:t.J.~:t.~.,.
..~!..~~.~.9..~.~.!.~~.~~.~_..'!~~.~~F~._.~~.~~~.y.!.Y.~.~.~~....~~.~J.9.p.~.;t ..~~~.~.,J~~.K~.~.~p.Qr..~..1...: .
Executors
.....J t.h day of S.~.Pt~~9~r.:,19..~.t..
N.B.-Counsel shall,by s8parate ape,present a -concise statenrent of
each claim,wit·h su-pporting'Cculation 0:any interest cla.imed.
Objections to an aceount as filed,shall -be concisely statet in a
separate paper.Cou::lsel suggesting proper distribution shall file
a sep~rate concise statement in tha:t regard.
N0.:2.5..6 ,Q1 _ ,1961_,A.A.
In re Audit of Account in Estate of
..C.aARL.~s.a.•....JIQf..:rMA.N.~P.,/.kl.a .
..~.~~~~~g~.~~.~.L...~~.~.~.~.~~.~.
AUDIT
'rattipt for .Apptarantt
FOR
,,'J~~.~y ~..t J,;9..f.;f.!'.l:~D_~.~.g :k.t ¥..,.
.Ba.t.1:is.1:a-~....Tr.us:t....O~fi.cer....D.f....the
..w.e..~_te..~p.....p..e.p.p._~.y.J.y.~R:i:.~....N.~:t.J.Q~.~l ..
..~.~n..k.~M.c.Ke..eJ;n?Q~.t.~~~~.e.Qy..t.9..~§!.
,I
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JOSEPH L.HOffMANN
ATTORNEY AT LAW
242 WEST MAIN ST.
MONON~AHElA,PA.
Attorney
~2
IN THE ORPHANS'COURT OF WASHINGTON COUNTY,
PENNSYLVANIA
l-IN RE:(
~)j Estate 0:(•)
CHARLES B.HOFFMAN,a/k/a (No.256 of 1961,A.A.
BART C.HOFFMAN,a/k/a )
C.B.HOFFMAN,(
)
Deceased.(
HEARING ON AUDIT
Mary E.Hoffmann;and the attorneys,Hoff~annand Devore.
the executors are Western Penns ylvania National Bank,McKeesport,and
Charles B.Hoffman,a/k/a Bart C.Hoffman,a/k/a C.B.Hoffman,deceased;
r:e
BEFORE:
APPEARANCES:
TIME:
THE COURT:
MR.HOFFMANN:
The Honorable P.VINCENT MARINO,President Judge
of the said Court.
DEVORE &HOFFMANN,ESQS.,of Monongahela,Pa.,
representing the accountants.
Thursday,September 14,1961,at 10:00 a.m.,E.D.S.T.
No.256 of 1961,A.A.,the Estate of
Mr.Hoff:rr:ann.
I have all the necessary papers in this
estate except the federal estate tax return which we will file either be latter
part of this week or the first part of the next week.Likewise,included in the
papers is an election by l\~rs.Hoffman in duplicate to take under the will,and
we would like the decree of distribution show the recording costs in the recorder's
~-
2.
office.
Revenue Department,however,pending the audit we would like to have
~•
THE COURT:
federal tax purposes?
MR.HOFFMAN:
Mr.Hoffmann,do you wish an award for
We have paid $3,824.24 to the Internal
redistributed to the accountant 80 shares of U.S.Steel and $612.64,a part of
the residue of the estate.We feel that we have paid the full amount of the
federal.tax,however,it is always subject to audit.Tnerefore,those two
items,80 shares of U.S.Steel,common,$6,440.00 and $612.24,we would like
to have redistributed or the amount suspended until that detern:ination,and for
the further payment of the Pennsylvania transfer inheritance tax.
The attention of the Court is called to the
fact that in this case,after the payment of debts,one-half of the residue of the
net estate is to be distributed to the Western Pennsylvania National Bank;the
residuary legatees,Arthur W.Hoffman and Harriet Hoffman,his wife,bear the I
federal estate tax and transfer inheritance tax.
1
e
THE COURT:
estate?
Is there anyone in court interested in this
(NO RESPONSE)
The audit will be ordered closed.
(A UDIT CLOSED)
3.
~•
I hereby certify that the proceedings and
evid.ence are contained fully and accurately in the ill tes taken by me on the
hee.ring of the above cause,and that this copy is a correct transcript of the
same.
I
uQW··~
1 Stenographer
The foregoing record of the proceedings
upon the hearing of the above cause is hereby approved and directed to be file-i.
•, )P.J.
~~-------
AFFIDAVIT OF EXECUTOR OR ADMINISTRATOR
State of Pennsylvania
County of Allegh,ehy
:5S
oo
Personally before me,the undersigend authority,a notary public in and for said
County and State,appeared Mary E.Hoffman and L.F.Battista,Trust Officer of Western
Pennsylvania National Bank,McKeesport,who,being dUly sworn a~cording to law,depose
and say that they are the executors of the estate of Charles B.Hoffman,aka C.Bert
Hoffman,aka C.B.Hoffman,deceased,that the foregoing schedules constitute a complete
inventory and appraisement of the real and personal estate of Charles B.Hoffman,etc.,
deceased except real estate outside the Commonwealth of Pennsylvania;that the figures
opposite each item of real and personal estate in the foregoing schedules are determined ..
and stated by the undersigned to be the fair value of said items as of the date of the
decedent's death,based upon a jus~appraisement of each item rr~de by the above named
Executors.
Sworn and subscribed before me
th day of October,1960.
..~,<,.HIJ~RElL,NOTARY p~BUe
235 ~J~TH m::UE,McKEfSPORT,PA-McKEtSPORT,ALLEGHENY coum
!lY COMMISSION EXPIRES JANUARY 6,1961 '
Inventory and Appraisement of the goods and chattels,rights and credits which
were of Charles B.Hoffman,etc.,late of Mononga~e1a,Washir~~on County,Pennsylvania,
taken and made in conformity with the above affidavit.
Dollars Cents
Personalty
$4,000.00 par.U.S.Treas.2 1/2I s,9/15 67/72 at 86.4375
Accrued interest thereon,March 15,1960 -June 29,1960
Unclippedcoupon,September 15,1959 -March 15,1960
$2,000.00 par.U.S.Treas.2 1/2I s,12/15 64/69 at $87.75
Accrued interest thereon,June 15,1960 -June 29,1960
Unclipped coupon,December 15,1959 -June 15,1960
315 shs.Foremost Dairies,Inc.,Common Stock at $16.875
Dividend due 7/1/60
31 shs.Foremost Finance &Equipment Company,Common at $0.3~5
360 shs.United states Steel Cor~oration,Common at $80.50
Balance Carried.Forward
$3,461 50 .
28 72
50 00
1,755 00
1 86
25 00
5,315 63
78 75
11 63
280980 00
$39,708 09
I
Dollars Cents
Balance Brought Forward
124 shs.Standard Oil Company of New Jersey,Common at $41.375
100 shs.National Biscuit Company,Common at $65.00
Dividend payable 7/15/60
360 shs.Hiram Walker -Gooderham &Worts,Ltd.at $36.875
Dividend payable 7/15/60 (net after taxes)
315 shs.Greyhound Corporation,Common at $21.00
.Diividend due 6/30/60
255 shs.PittsbUrgh National Bank,Common at $70.50
Dividend due 7/1/60
40 shs.Glidden Company,Common at $36.50
Dividend due 7/1/60
120 shs.General Motors,Common at $44.125
2,061 shs.Dividend Shares,Inc.,at $2 0 96
4 shs.Consolidated Natural Gas Company,Common at $45.50
149 shs.Diversified Investment Fund,Inc.,at $8.73
120 shs.Am~rican Tobacco CompaQY,Common at $56.00
1957 Buick Sedan
Scrip Certificate for 5/10 of 1 share Foremost Finance and Equip-
ment Company,Common
Tot a 1
·R E A L T Y
non e
REALTY OUTSIDE OF PENNSYLVANLl
none
$39,708 09
5,130 50
6,500 00
75 00
13,275 00
214 20
6,615 00
78 75
17,977 50
191 25
1,460 00
20 00
5,295 00
6,100 56
182 00
1,.3.00 77
6,72C 00
1,800 00
1 00
$112,644 62
\
Inventory and Appraisement
'1'
"~.~
In The Estate Of
CHARLES B..HOFFMAN,aka
Co BERT HOFFMAN,aka
C.B.HOFFHAN·.Il Deceased
\..
••••
CHnmmnunttaltq nf 'tuu.aylttauiu,}ss.lIa54ington mounty,
KNOW ALL MEN BY THESE FRESEI\T'fS:Whereas,at Washingt'Jr.,in the County aforesaid
on the 11th day of
James H.Douglas
July A.D.19 60 ,before me,
_.,Register_Jor the Pobate of Wills and-Granting
Letters of Administration in and for the County of Washington,in the Com:n::mwealth of Pennsylvania,
the last Will and Testament of Charles B.Hoffman,also known.as C.Bert Hoffman,
also known as C.B.Hoffman
late of the 01ty or Monongamela in tre County af.oresaid,deceased,
(a true copy whereof is to these preser.ts annexed),was duly admitted to r:robate;and
Mary E.Hoffman and W~stern Pennsylvania National Bank
the Executor s in said WiH and Testament na~ed,~aving appeared before rr:e and taken and subscribed
,I
;~,.p.
the oath of office prescribed by law;
NOW,THEREFORE,I,James H.Douglas ,Register as aforesaid,do
/grant these LEITERS TESTAMENT.~\.RY,unto the said
Mary E.Hoffman and Western'Pennsylvania National Bank
committing unto them the administration of all and singular the goods and
chattels,rights c.nd credits,which were of said deceased,and requiring them
to exhibit a true and perfect inventorr thereof into the Register's Office,a:Washington,within ninety
days from the date hereof,and to rencer a just and true account of said a::lministration at the expiration
of six months from the date hereof,and to regard and co:nply with the ·?t·ovisions of the laws of this
Commonwealth relating to inheritance -:axes.
IN TESTIuONY WHEREOF,I have hereunto.Eet my hand and the seal of
said Office at Washington,This
day of July
nine hundred and sixty.
eleventh
in the yca'~of our Lord one thousand
-
,
'~t'.k~~.,~
11lrttrrs wrstumrntary
ESTATE OF
.,
C:RAELES'l3~H01·'FMAN
slso'knoym as
......................._.~Q.~;:~~.:.:.~9.~~.A~_.
.-81"80--known"ss
C.B.HOFFMAN
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UOSEPB:L'\B:OFFMA.Nli'
ATTORNEY AT LAW
256 WEST MAIN ST.'
UtmOUGAHELA,FENNA.'
I'
IN THE ORPHAN'S COURT OF WASHINGTON COUNTY.P::NNSYLVANIA
ESTATE OF
No 256 of 1961 A.A ..
DISTRIBUTION RECEIPT
The undersigned,hereby acknowledges to have this day received of
western..P.emJ.s~~van1a ..Ba:ti.ona~..B&nk.,...MaKees.por.t1 and..Mar.7..E•..Bo.ff'DIan,..Exe.c:utQr.s.,.
..........:i...f,~(s••,)
-~AiL __<!,orr--
~~~..~.:.·1 '
Reaward for ..Federb.ri.Tax contingencies.~,).80 shares u.s.StA!e1.Com $6440.00
t ....ss amount\due acc"buntants2711.01 #3722.93row~'G)
'h ':.l
C)'.:'.
the sum of..T~rty~s.Ety.ell..RJmd;r.Et9.,..~~.~~y.~.WQ...~~..93/'J.9P...($.3.'l~~9.3l ..~:':'.~:':'.7.~.7.~:':'...DOLLARS•
.:,+I
rn in full payme~~an()satisfaction of the amount awarde:l to me by the said Orphan's Court in its
;j Decree and S~hedure of Distribution filed to the above number and in comideration thereof,the under-
tl
signed hereby relea~s and discharges the said fiduciary from .any further liability on account of the same.
.).1 •~I'
Witness ~~han~;and seal this......·1........·..·..day of ........-we8~:~~.~sy..iv&iiia:..Nat10Dai..~:~,....
t=0 .
J Attest:~.McKeesport,and Mary E.Hoffman,Executors
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".'''CJ'~J:::S~~1
IN THE ORPHAN'S COURT OF WASHINGTON COUNTY,PENNSYLVANIA
ESTATE OF
.Cllar.lea..BA...Hoffman,...a/k/a..C.....Ber.t........
..
Hoff.manf...a/lt/a..C.~:.BA ..Ho;f.tman,..:deceas.e'.-.•f •
No 256 of 19..61.A.A ..
DISTRIBUTION RECEIPT
..The Lindersigne,d,he.reby .acknqwledge~to~ave this day received 'of
.Wes.ter.n.penns¥1v:an1a ,.National..Ba~,;..Mc;Kee.~p~r.:h ..M~..~y...I.,J:X9.r~~..~~~~~9.r.~.,.
, ,$48,966.65)
the sum of:F.Q~.ty.':':~lgh:t..!h.oUBandf..Nine..Hundr.ed.Six:ty.~6ix...and..65/~Oo.""""':J DOLLARS,
in full payment and satisfaction of the amount awarded to me by the said O~I?'han's Court in its
Decree and Schedule of Distribution filed to the above number and iIi consideration thereof,the under-'
signed hereby releases and discharges the said fiduciary from any further liability on accourit of the same.
Witness my hand and se.al thiS·1'~udaY Ofu~~~t,;;:~::;~~i:~;~~;;;;;;;.B;;';;k~9~Kee.port,
Attest:Trustee ,for Mary til.BOffmat'!.
••••••••••'m •••••••••••m •••u u ~m ••••••m by l.f.:~.._u:m.m.m••(S••I)
See i tem1zed list 'on reverse side hereof.:J~~
1""""-------------------------------------------- - -
No 2.56 of 19.61...A.A.
"'f~......................................................................................
ESTATE OF
This receip't covers 'the following-i'tems:.-
-C·barles..B...·Hof·fman:;..a.!k/a··(h..Ber't·..·..
·Haf:f.man'j"e/kla·-C.,...B-...·Hoff£laD,··..··..··......
-deceased
$2000 par U.S.Treasury 2~~9/15
67/72 ._
$1730.75
60 shares American Tobacco
common 3360.00
50 shares Ba'tional Biscu1't
Co.c~n 3250.00
355 shares Pi't'tsburgh Ha'tional
Bank common 8988.75
62 shares Standard 011 of
B.J.common 2565.25
80 shares U.S.S"teel common 6440.00
60 shares General Mo'tors common2647.50
Principal Cash 18357.91
Income Cash 1626.49
DISTRIBUTION RECEIPT
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.JOS·EPH L.HOFFM'ANN
ATTO R N EY-AT-LAW
256 W.MAIN STREET
MONONGAHELA,PENNA•
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ESTATE OF
IN THE ORPHAN'S COURT OF WASHINGTON COUNTY.PENNSYLVANIA
C.har.les ..B.•...Hoffman,...a./k/&.C.A...B~.r.:t........No 2.5.6 oF 19..6.J:..A.A ..
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DISTRIBUTION RECEIPT
The undersigned,hereby acknowledges to have this dey received of
Weatern..Penns.ylya.n1a..llat1onal..lkmk1...McKee.ap.Qrt,...lmd..Mary...B.HQt.tlllm.,~a~.~:t.o.r~,.
the sum of....F.t:v:~L~~.'-~...($.599.!'.9.9.l ..~~::~~::~~.~.~~.~~.~.~~.':":~.~~~.~::~.':::-.~~.~'::~.~::.~.:::::::::~:7.~.::..DOLLARS...'
(in full paymeQt an~jsatisfacti6n of the amount awarded to me by the said Orphan's Court in its
I Decree and S~hedul~of Distribution filed to the above number and iIi ecnsideration thereof,the under-
signed hereby ielease~and discharges the said fiduciary from an~r further !iability on account of the same.
Witness ni~han~-and seal this JqY.P:day of ~9!.'-~~r.~19.~.t..
,~0 .B.P.O.E.Lodge 455 of Mononga.hela City
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256 W.MAIN STREET
MONONGAHELA,PENNA.
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IN THE ORPHAN'S COURT OF WASHINGTON COUNTY,P:::NNSYLVANIA
ESTATE OF
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No 2.56 of 19..6.1.A.A .
DISTRIBUTION RECEIPT
The.undersigned,hereby acknowledges to have this day received of
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the sum of.F.1#e..H':$dr.ed..($500..aa.)...~.~~:':'.~~.~:':~.~:':.~.:':~.~~.':'::':~.':'::':.~.:':~.':'::':.":':':::'.~:':.':':~::'.~:':.~":'.":'.~::'.':':DOLLARS,
(1 in full payment and :satisfaction of the amount awarded to me by the said Orphan's Court in itsI~)I .
-J Decree and S~hedu~~of Distribution filed to the above f_umber and iIi cO:1sideration thereof,the under-
signed hereby'releases and discharges the said fiduciary fr'Jm any further [ability on account of the same.
Witness ~i ha~-and seal this ?~4 day of ~gX.~~9.~;J;'.,._.l9§.*.
Attest::.~~i 'l1/~~Leo~AJ;
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.JOSEPH L.HOFFMANN
ATTC R N Y-AT-LAW
25&W.MAIN STREET
MCNCNGAHELA.PE~N~
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Form RCRI-4a-lOOM-6.50
No.553569
~5 COMMONWEALTH OF PENNSYLVANIA
OFFICIAL RECEIPT
Transfer Inheritance and Estate Tax
RESIDENT DECEDENTS
File No-6363-27
19~Date September 23,
Office REGISTER OF WILLS.;i Washington PeL
T.T h'gt.1/'.Vias m on County,ss:Received from Mary E.Hoffman &,Western Penna.Nat,'1.Bke,
(Executor,DE~oftheestateo£CHARLES B.HOFFN:AN a/k/a etc.
who died June 29,19~,the sum of Nine Thousand Five Hundred and OO!lOO-------------------Dollars,
being TRANSFER INHERITANCE TAX and/or ESTATE TAX due the Commonwealth as follows:
""---=-A~p~p:::..:r:...:m:.:·:.:s.:..e=m:.:e:..:n:.:t=s__=M::..:::.:a::..:d.:..e=_..::a=n.:..d=__=F~i.:..led:...:..:._Computation of Tax
Real Estate
Date Valuatlon
$,-------
$-------
Total $,-_
Personal Property
Dat..-Valuation
_.b,,~....;..------ ---__--
NOTE:In acceptlng the transfer:inheritance tax on future estates prior to the death ofthelifetenantortenantforyears,as evidenced by this receipt,It is understood that the Com-
monwealth shall not be precluded or prevented from hereafter assessing additional inheritance
tax at the death of the life tenant or tenant for years whenever It appears that such additionaltaxmaybelegallydueandcollectibleforanyreasonwhatsoever.
$9,500.00
JdFD.BY THE BALTIMORE BUSINESS F
SEAL
Total ..
...AB evidenced by Charitable Exemption Certificates issued by the Secretary of Revenue
under Act of May 28,1956,P.L.1757,effectlve June I,1957,as amended by Act No.381,
approved July 11,1957.
35-24 B 5
$'---------
$.IncomlJle~e
$,------
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$,-------
Total
((J)JRll(GllN AIL
NOTE:To be dellvered to taxpayer by Reqister of Wills
Total Gross Assets
L:1i:lS Debts and Expenses of
Administration
.Clear Yalue of Estate
V'Yaluation of Life Estates or Annuities
Date 19__$.
________19__·~$===============
Estate Tax Assessments
Date 19__$p--,---_
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FORM RCRI-4a
TlUUfSFER INHERITANCE and/or ESTATE TAX.
RESIDENT DECEDENTS.
RECEIPT
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Docket,Page J ine,_
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Estate·of .,....,...---'-""""'"
'"":~--omCE OF .REGISTER OF WIIJ.S;,
'.'Pa.
Date 19__
SIGNED AND SEALED AS PROVIDED BY
SECTION 1201.ACT APRIL 9.1929.P.L.343
AS.AMENDED BY ACT MAY IS.1945.P.L.528
Register of WilllI
1201 (q).Act of April 8.1929.P•.L.343.as amended,'Viz:-"To receive from Reqisters of W"ills all duplicate re-
ceipts for taxes paid to them by executors or adminis-trators and to charqe the Registers 'receivinq the money
With the amount receipted for.The oriqinal of each suchreceiptshallbesiqnedandsealedbytheRegisterof
W"ills and trcmsmitted to the executor or administrator.
whereupon it shall be a proper voucher in the settlementoftheestate.In no event shall the executor or adminis-
trator be entitled to a c:redit in his account by the
Jlegister ~ss the.receipt is so .signed ancl sealecl by1heRegister.of ~..
.~....
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1'iil III below Dame _4 cz4c!re1111 cit personlo whom
tax rec:elpUa cteliveredl
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JOSEPH L.HOFFMANN
XXXXXXXXXXXXXXXXXXXX
1961
July 21,1961
If you have any questions do not hesitate to
write.Please note change of address."-
co ..Yours very truly,
Joseph L.Hoffmann
242 West Main Street
Monongahela,Pennsylvania
JLH:w
Ene.
Rev.Arthur W.Hoffman
1305 Douglas Street
Jo11et,Ill1n01s
Dear Mr.Roffman:
There 1s enclosed the first and final account
of Mary E.Hoffman and the Western Pennsylvan1a
National Bank,McKeesport,Executors of the Estate
of Charles B.Hoffman.
This account is filed in the Office of the
Register of Wills of Washington County,Pennsylvania,
and an audit thereon will be held on or about September
11,1961,at which time the Court will make distribution
of the balance due by the Executors.
Please note that $9,500,00 has been paid on account
of the inheritance tax to "the Commonwealth of PeD~8ylvan1a;
and $2,079.41 paid to the Dominion of Canada OD account
of inheritance tax.No pa"yments have been made on the
United States Estate tax as we are not prepared to file
that return to file w1th the Federal Government.
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LAST WILL AND TESTAMENT I
CHART~S B.HOFFMAN
9/~~~
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Joseph L.Hoffmann,atty
256 W.Main Street
Monongahela,Pennsylvania
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LAST WILL AND TESTAMENT
I,CHARL$S :8.HOFFMAN,of the City of Monongahela,County
of Washington and Co~onwealth of Pennsylvania,do hereby make,
publish and declare this a.s my Last Will a~d Testament hereby
revoking any a.nd all Will or Wll1sneretofore made by me.
expenses be paid as ~oon as conven.1ent after my decease.
SROOm>::t g:1,ve,devise and bequeath 9ne-half {1/2}of
all the rest,residue and,remal.noel'of my estate be the same)real..,
/.p~nal ot'mixed to Western Pennsylvania National Bank,MoKeesport..
Pennsylvan!2J.,as Trustee in Trust,nevertheless,for the following
uses.and purpQses,to ...wlt:
(A)The Trus,tee shall cOllect the income therefrom
and,after paying an~'eXp~ns~s p;rope~l~chargeable to inCOme 1n
the adm1nf$tration Of the trust,shall pay the net income quarter-
annually to,or for the:benet!t of'my wife,Mary E.Hoffman,during
her lifetime.
(a)Ita the event the income payable to my wife
shall be insUffloient in the opinion of the Trustee to provide
for h~r welf,are,maintenance and support,th~Trustee 1s autho-rlzed
to use,from time to time,so much olthe principal as in the,
opinion of the Trustee'may be advisable therefor.
(e)The ~ight of m~w1fe to the income of the
.,
Trust shall not be subject to assignment,alienation,pledge,
attachment or claims of creditors.
(D)Upon the death of my wife,Mary E.Hoffman,
I direct that DJY Trustee d1stribute any balance in the trust
establlshedt'or my Wife'"both as to principal and income to my
brother,Arthur W.Hoffman and his wlfel Harriet Hoffman,or to
I I •I
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the survivor~In the event both my brother,Arthur W.Hoffman
and his wife,Harr1et Hoffman,predecease ~y wife,I direct that
any residue of thls Trust"upon the de,ath of myw1fe,be distribute.
to the 1ssue of'sny brother',ArthuJ."W.Hoffman,share and share
alike,per stirpes.
THIRD:'1 g1ve and bequeath the sum of One Thousand and
00/100 ($1,000.00)Dollars to the Trustees of the Pirst Presbyter1a
I
Church ot Monongahela,Pennsylvania,Old School.
FOURTH:I give and bequeath the sum ot Five Hundred
and 00/100 ($500.00)Dollars to the B.P.O~E.Lodge No ..455 of
Monongahela,Pennsylvan1al to be used by them for th~1r building
fund.
FIFTH:I give and bequeath the sum of F1ve Hundred and
00/100 ($500.00)Dollars to Bertha Ostermler of Butler,Pennsylvan •
In the event that the sald Bertha Oste~ier shall predecease me,I
direct that this 1egsQY shall lapse and become a part of my
residuary estate.
SIXTH:I give and bequeath the sum or One Thousand ano
00/100 ($1 1000.00)1)ollars to Rena Jane Dlll1ard of Taoollla,
.,Washington.in the event the said Rena Jane Dl111ard should pre-
decease me,I d1rect that this legacy be distributed equally among
her issue,per stirpes.
SEVENTH:I give and bequeath the awn of One Thousand
and 00/100 (fl,OOO.Oo)Dollars to Dr.Charles W.Hoffman of Joliet"
Illinois.In the event theeald Dr.Charles W.Hoffman should pre..
decease me,I direct that this legaoy be distributed equally among
his issue,per stirpes.
EIGHTH:All the rest,residue and remainder of my estate
be the same real,pel"'sonal or mixed,I give,devise and bequeath
unto lnybrother,Arthur W.Hoffman and bis Wife,Harriet Hoffman,1
or to._the survivor.In the event that Arthur W.Hoffman and his
wife"Harriet Hoffman,both predecease me"I direct that this
residue of'my estate be distributed equally among the issue of'
rthur W~Hoffman,per stirpes.
-2 -
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NINTH:..The Trustee hereunder Shall be Trustee.in the
nature of a Quar>dlan for:a.lltn1.ilor.pe:rsons,etther.ln.6Sseor in
pos.se J who maY'part1e1pat~.in.the distribution of my estate"a.nd
I authorize it,1ntha.t capaQlty~to a,pplyto the ma1ntenanC$,
..,...;"
educatiQn,medica.l attention and general welfare ot'eeu)h such
minor'p~rson s~·'much '0£the'income'arls1ns'frornan'd Of ·the principal
of h1SQ~her'd1strl:butive'po~tlQn as itt'maw c<>ns!der proper.I
TENTH:I direct my Exeou.tors.to payout of .thepr1no1pal
of Illy residuary estate all Pederal lata-te.,State1:nhe:rltanee,or
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Eistate and SuccessiQn Taxes 1rnpose.dupon or wlth respeot to Illy
'..
•:I ~•._I .'••• •,I I \estate or any property-an which :1:may have an interest,including
,•I'I',' ,,
any property not tQrxn1nga.part of DlY testamentary estate but.,
•••' I ••'.•'•
included in ttly gross estate fo;r tax purposea,exoept any propexaty
over which I have a taxable power of appointment lnthe event it
shall be held that I have not exercised SUch potleX"of appointment
in this Will,stauch times and in sueh manner as my i~ecutors~in
their discretion"shall de.emadv1aable.;and no euch taxes or any
por.t1on the.reof so paid s11.$o11 be.¢olleeted f'rorn or pa1d by any
other person,per.sons or oorporationS by wa~of reimbursement,
proration,apPQrtionment,or otherwise.
ELEVENTH;I cQnfer up~n my Executors an,d Trustee the
:f'ol.l,.owlng disoretionary powe~s whlch may be exer¢1sed Without
applioatiQn to any Court;
(A)To retain as a part of my estateo;r as a trust
1nveattnant hex-eunder for so long as it deems proper,any ;atocks,
bonds,or other 1te~s of p:roper~y belonging to me at my death,to
var'1!1.nvestments,and to invest fj.nd reinvest funds 1n suoh stooks,
bonds"securities,any common trust funoQperated and managed by
thet~stee or othe~propertw .of any kind or character Whatsoever
as,it may deent suitable,lrrespective of the laws of 1?~nnsylvan1a
relating to1nvestments by fiduciaries and without liability fOr
depreciation 1n value.
- 3 -
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(B)To sell and dispose of any real estate of whioh;
I may die se1zed -or at any time constitut1ng a part of the trust
corpus at suoh pI'1oEl and upon such 'te~s as it may deem proper and
to execute properdeeda.
(0)To grant leases on real estate tor any term
.-Or terms with or without options for renewals or purOhase,although:........~
the term of the leaa-e or of the renewal thereot may extend beyond ,
the term of any trua.t hereunder.
..
CD)To determine whether and/or What P&.I't of any
,.
reeelpt~increment,gain,disbursement,oharge or loss shall enUre
to or'fall upon principal or1noome.
(E)To oompromise,adjust,and settle any disputes
ano'olalms arising In the adm1nlstration,of·my·estate or of the
trust establtsh~d hereunoer;,whether suchola1msbe asserted by
~y executors.and trustee against other persona or by other persons
against my 'estate.
(F)To determ1ne whether and in what manner Interes ,
d1v1dends~rents and other tnaome shall be apportioned between
successive benefioiaries hereun~er.
(G)To hold the whole Or any part of the trust
property in one or more conSOlidated fund$notwithstandlng any
d1reet1on for division into parts or shares.
(H)TQ borrow money for the benefit or my estate,
or of the trust hereunder,fro~itself individually or from any
other source and,as seourity 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 1n
kind and;!for that purpose,to diVide,partition;,and allot pro...
perty and to determine the value thereof.
- 4 -
TWELFTH:I appoint my wife,Mary E.Hoffman,and
Westel'n Penneylvan1a·Natlonal Bank,McKeesport,l?enneylvan1a,as
Execlltors of this my Last Will and Testament •.
IN;WITNESS WHEREOF,I"CHARLES B.HOFFMAN,have hereunto
subscribed my name and affixed my seal to thiS my Last W111and
Testament this 25th day of'october,1956.
_/_S/__c_h_a....r....l....e_s.....B_.,...._H,...o_f_fm_a_n_·(8EAL~.
Signed,eeal~d,published ana declared by Oharles'B.
Hoffman,as and for his 'Last Will and Testament 1n the presence
of u6,whQ have hereunto subscribed our names at hl$request as
Witnesses thereunto in the presence of said Testator a.nd of each
other.
!siJoseph L.Hoffman
Address 256 W.Main Street
Monongahela,Pa.
Lsi J.E.Gleeson
Address 1221 5th Avenue
East McKeesport,Pa.
...5 ...
,---------~_---..
69 Washington,pa.,__·.::..-~_.~~_/.3 ,19 c../
OFFICE OF
CLERK OF 'ORPHANS'COURT
Per d ~/?
cO
County - - -$;2 I
JAMES H.DOUGLAS,Clerk of Orphans'Court
Received of (j/~~.~/3~
Estate of r!!i(Abh A,/~~_·1JLJUrl~'::!L_"'::<:::"========~========:=::'Doliars
FOr~~~=T-!~~~~_--.:..1h~=----:.t-----=--;r=r-~-----=---=-_.::::::::.._-
D
----------------------------------------,.----------,
IN THE COURT OF CO~~ON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
•IN RE:
ESTATE OF
CHARLES B.HOFF~ffiN,~
i!:
~Deceased..J
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No.63-75-631
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~BEFORE:
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~APPEARANCES:
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~TIME:
:II
HEARING ON AUDIT
THE HONORABLE PAUL A.SIW10NS,Judge of
the said Court.
JOSEPH L.HOFF~ffiNN,ESQ.,of Monongahela,
Pa.,representing the Accountant.
September 8,1975.
Josph L.Ho=fmann.
First and Final Account of Equibank,formerly Western
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:THE:r
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COURT:
HOFFMANN:
The estate of Charles B.Hoffman.Mr.
May it please the Court,this is the
Pennsylvania Natio~al Bank,in the ,estate of Charles B.
fman.Mr.Hoffman"died in 1960,and under his Will,
account was.t9 be pai~to the brother of the decedent
r
_._-----------,.-------------------------------------.---........,
2
and his wife,both of whom are now predeceased.And
the Will provided that it should,in the event of their
death,should go to their issue.I put their names in t e
I~Petition for Distribution.The balance is in cash.
Ie THE COURT:
MR.HOFFMANN:
~~THE COURT:
~~MR.ZERMANI:
~(Court Crier)..
Do
There are no complications.
No complications.
Announce the estate of Charles B.Hoffman.
Your Honor,I received no response.
Hoffman?
Mr.Hoffman interested in the estateof Charles B.
t THE
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COURT:Is anybody in the Courtroom other than
estate is oriered closed.
(AUDIT CLOSED )
e
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COURT:
(NO RESPONSE )
Hearing no response,the audit of this
hearing of the above cause,and that this copy is a correct
I hereby certify that the proceedings and evidence are
er
transcript of the same.
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~contained fully and accurately in the notes taken by me on the
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The foregoing retord 6f the hearing
r','f'of the above cause is hereby approved and directed to'be filed.
By the Court,
~Paul A.Simmons,J.
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IN THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNA.
In the matt""of .,.Audit of Acoouot filed in the E"""of I:Jate of death '1~g,qJ I q~c)
Charles B.Hoffman a/k/a C.Bert Hoffman (No,256 'Docket 20 Tenn,19 ;~l'~A~
a/kla C.B.Hoffman Deceased J
TO THE AUDITING JUDGE:
Enter my 'appearance for the Commonweal'th of PelL1sylViania,claiming tI'ansfer inheritance tax in the above estate,as follows:
DR.
To appraised Vialue of Estate:Realty_...... .__..._...$__~_
Personalty .---.---..----------.---....-.--------..-.--.----..-...-..-..-...$---"H//~llooooL.+-)....l.'ta.L-'i~J,./..!-,..bl.6...{.l.2~_
Additiolllal Assets per Account,Subject to Tax ..-------------..-.-..-.--..---.---.--.-.-$-----....3~31L.....11-l,L-7_#____,V~--
Additionall Assets per Audit,Subject to Tax .. .._....$_
$
$-----
TOTAL DEDUCTIONS,$_----LI_-"'<.CO.."r.)::......-"""?~k=I'J/.J...,_O__~_,_
Additional Debts and Expenses per Audit
GROSS VALUL_I'~;_~fftrf.---$.I IJ )97~.3 Co
~:ts and Expenses per Account;see Note (0-.6 $LI....:5'---!)~~:.-:...LJ.LJ--',=---'?--6-):~1:~
~s-.llJ ~-
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NOTE:CALCULATION
GrlJSS Value .--------.-------.__1~~J 1{Z~~-'~-
Le~s Dedudions __.._.7 .,'=='
Clear VallE .....f'~'{0,~0
Y)l q.24 yO,J a
"I 8'9 ~Of I ~-X ~h ~}4f'fI,f)I
Tax-_I
able ,~?J,1"K~1u ~~\9;</7•.;.f-'
$-------
$--.-------;---~-
TAX PAID ON ACCOUNT
Less amount previously palid ------._.....--$
TOTAL TAX AND INTEREST DUE
Total Tax .__. ..._...._____.n .........$ /3 t..f i,~I
/D,000,00
.?~j,17/'i1
::::~Wt~:~:=~~:=:,"'"-----
$9,\500.Q 0_
$:rOO/O D-$/o)OOO;QO
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No._256 ,Term,19 61,A.A.
ESTATE OF
Charles B.Hoffman a/k/a
C.Bert Hoffman a/k/a .
C.B.Hoffman
Deceased
.'
PRAECIPE FOR APPEARANCE
FO R
COMMONWEALTH OF PENNSYLVANIA
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JAMES H.DOUGLAS,Agent
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QlnmmonltttaltlJ af Jrnusyluania
Irpurlmrnl of Irnrnur
I N THE ESTATE OF C....::.h=a=r-=l:.;:e:..::s'---'-B....:..--',=H...:;,.o.::..f.::..fm=a;;.;,..[=.._
Late of the County of ~W~a~s~h~i~n~g~t~o~n~_,File 6363-27
State 0 f -.::..P....::;e.;:,;n:.::.;n::...;s'-"-y-..:;:l;;...v:-a:-n;;...la;;;..·_,Deceased.
I Hereby Certify that property valued at $l~,~O_O_O__.O~O __
1n the appraisement fi led November 16 ,19 60,in the estate of the
aforesaid decedent,is exempt from the payment ,:,f Transfer Inheritance
Tax.First Presbyterian Church,M9nor-gahela,Pa.
Wi tness my hand and Sea'l of Off£.ce,the
day and year above written.
Charles M•.
THIS EXEMPTION CERTIFICA:E
OPERATES ONLY 1M REFERENCE TO ESTATE OF
ABOVE NAMED DECEDENT
This Certificate is issued pursuant to the provis~ons of the Act of June
20,1919,P.L.521.as amended,imp~si~g certain taze$upon the transfer of the
property of ~ecedents.and the Act of May 28,1956,P.~1757,as amended.
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Western PennsylVania National Bank
236 Fifth Avenue
r.fcKeasport,Pennsylvania-
Attont1qn:oR.S.t~Ul~O
'.Trust OpGrntl:>ns
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Dellr Mr.Le.n~o:
Enolosed herewith please find R charItable ~x~~~1on
CQrtificatQ in the SUbject estate.A copy of,thin ccrt1fi{l!:':'joisontile~1th the ~e~1ster of ~111G ,of ~asbt~on C6~nty.
o Th9 "application sUbmitted on behalf ot th$E'Jn~volGnZ
Protective Order ot Elks,Lod~G I)455'J 1.1onon,!Aho!n,?n.,
cannot be-fnvorably Qot~d upon tor the follo~n~rC400no.
In o~der for an o~an1zQtion vo quality Eor o~~Pt!on
1Indor the Act of May 2;:J,19S6,P.L.1751,i~J::l13t bo l:lstodinthoFederalCumulat1vQ~1st and henco held to uo aftho
typo described in Section 170 (c)of the Int01"'llej,RovenuoCodeof1954.
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to Docenbor 31,19Y~1I d.b1tJ 11!lt {1000 not c~~~..~;::'L'::~~or~1.ni_s,'\t1on ~n qu~st1on,t.hot"eto~,t.--:.ulcl t:,o;'t.~..;r~:·:"~Jtore~cnT>tion undor our Act alxwG roforred to..
Very ~rulY:roW"s
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'Inhoritnnce ~x Divio1cn
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION NO.256 OF 1961
FIRST AND FINAL ACCOUNT OF EQUIBANK N.A.
(FORMERLY WESTERN PENNSYLVANIA NATIONAL BANK),TRUSTEE
UNDER LAST WILL AND TESTAMENT OF CHARLESB.HOFFMAN,DECEASED
F .E .0.MARY E.HOFFMAN
(MARY E.HOFFMAN DIED APRIL 11,1975)
Account No.2-3370~4
SUMMARY
SCHEDULE A
PRINCIPAL -PERSONALTY
May 12,1975
Receipts pages 1-4
'Amount transferred from
Income Personalty
Disbursements pag,es 4-5
Balance
SCHEOOLE B
$55,619.83
533.07 S 56,152.90
16,949.34
$39,203.5E
INCOME -PERSONALTY
Receipts pages 5-7
Disbursements paqe 8 $37,325.61
Amount transferred to
,Principal Personalty 533.07
Balance
Net Balance
The Balance consists 0=the folloWing:
Cash
o
.........._'"'i--..
~37,858.68
37,858.68
-0-
$39,203.56
========F===
$39,203 56
========i==
Estate of
SCHEDULE A
Charles B.Hoffman
PRINCIPAL -PERSONALTY
RECEIPrs
1962
Feb.16
Western Pennsylvania National Bank
(now Equibank N.A.)and Mary E.
Hoffman·(now deceased)Co-Execut:>rs
of the Estate of Charles Hoffman,Deceased
Amount awarded per Decree No.256 of 1961
Dated October 27,1961
united states Treasury Bonds,2.50%
due 9/15/72 cost @ 86.5375 $1,730.75
Feb.16
Feb.16
Feb.16
~eb.16
Feb.16
Feb.16
1963
Jan.22
Jan.22
1962
June 5
Sept.6
1963,
June 6
60 shares General Motors,cornmon @ 44.125
50 shares National Biscuit,common @ 65.00
255 shares pittsburgh National Bank,
capital @ 35.25
62 shares standard Oi:of New Jersey,
capital @ 41.375
80 shares united states Steel,comnon @ 80.50
60 shares American Tobacco,cornmon @ 56.00
Cash
Final Distribution
Assets Purchased
Western pennsylvania National Bank
Cornmon Trust Fund "All
2,802 units @ 11.7129
23 units @ 11.6036
1,493 units @ 12.3356
Amcunts Fol:W ard
-1-
2,647.,50
3,250.00
8,988.75
2,565.25
6,440.00
3,360.100
18.357.91 $47,340.16
382.171
'$32,819.155
266.a8
18.417.b5
$51,503.~8 $47,722 87
11.-...-_
1
-------------
.
I .
Estate of Charles B.Hoffman
Arnoun ts Forward ...51,503 48 $47,722.87 Ii>
!IWesternPennsylvaniaNationalBankI
I
Common Trust Fund "B"
1964 '.
July 2 .1,000 units @ 10.00 10,000 00
Western pennsylvania National Bank
Collective Income F".md "A II
1969
Apr.7 1,101 units @ 9.9865 10,995 14
May 12 4,243 units @ 9.9934 42,402 00
?114,900 62
cash disbursed to purchase the above assets 114.900 62 -0-
Schedule of Short Term Investments-_..1962 .,
Apr.11 $50,000.00 United States Treasury Bills
due 5/31/62 cost @99.6388 $49,819 45
Redemption 5/24/62 49.819 45 -0-
1964
IJune10$10,000.00 United states Treasury Bills
due 6/25/64 cost @ 99.8770 $9,987 71
Redemption 6/25/64 9.987 71 -0-
1968 I
IApr.11 $5,000.00 United States Treasury Bills,,
due 8/29/68 cost @ 97.7155 $4,900 05
Redemption 8/29/68 .4.900 05 -0-
July 26 $7,000.00 United States Treasury Bills
due 8/29/68 cost @ 99.5022 $6,965 16
Redemption 8/29/68 6.965 16 -0-
Aug.29 $12,000.00 United states Treasury Bills
-0-
$47,722.87
....,___.J .
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8
1;-'-";;..;..L,.;;.;;;.~;;.,;;8~1 -0-
due 10/24/68 cost @ 99.2175 $11,906 1
Redemption 10/24/68 11.906 1..
Nov~25 $11,000.00 United States Treasury Bills
5/22/69 97.2261 :due cost @ $10,694 8
.Redemption 3/14/69 10.694 8
1974
.Dec.17 $1,000.00 Sears Master Note $1,000 0
Redemption 12/27/74 ~1.000 0
1975 :
Jan.3 $1,000.00 Sears Maste~Note $1,000 0
Redemption 5/12/75 1.000 0
Amo'.lnt Forward :
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Estate of Cha~les B.Hoffman
,
Amount Forward $47,722 87
Gain on Conversion of Assets--1962
Apr.9 proceeds,sale United states Treasury
IBonds,2.50%due 9/.15/72
@ 89.5625 $1,791.25
Decree Value 1,730.75 $6010 5C
/Apr.10 Proceeds,sale 60 shares
American Tobacco ccxmrnon
@ 87.75 $5,198.07
Decree Value 3,360.00 1,838100,,
Apr.10 Proceeds,sale 62 shares
Standard Oil of Ne\\Jersey ;
@ 52.75 $3,235.76
Decree value 2,565.25 670 5.J
Apr.10 proceeds,sale 60 shares
General Motors @ 54.75 $3,250.18,Decree value 2,647.50 602 6E
I I
Apr.10 proceeds,sale 50 shares
'National Biscuit @ 87.00 $4,309.44
Decree Value 3,250.00 1,059 44
J\pr.12 proceeds,sale 255 shares
Pittsburgh National Bank
@38.S0 $9,813.58
Decree value 8,988.75 824 83
1964
June 4 Proceeds,sale 802 un:..ts
Western pennsylvania National Bank,
Common Trust Fund 'A II
,@ 12.6798 $10,169.20
Investment Value 6/5/62 9,393.75 775 45
1967 ,
Jun'e 7 proceeds,sale 9 units
IWesternpennsylvaniaNationalBank:
Common Trust Fund IIA II
@ 12.4997 $112.50
Investment Value 6/5/62 105.42 7 08
Ammlnts Forward $5,838 56 $47,722 .87
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-----
Estate of Charles B.Hoffman
Amoun ts Forward $.5,838 5€$47,722 87
1968
Apr.4 proceeds,sale 500 units
Western Pennsylvania National
Common Trust Fund liB"
@ 11.3018
Investment Value 7/2/64
Bank
$5,650.90
5,000.00 I 650 9C
$55,619 83
11 45 7.896 96
533 07
1,396 0:
$131.29
119.84
$.6,396.05
5,000.00
Bank
Bank
Value 4/7/69
Total Receipts
Amount Transferred from Income Personalty
10/23/67 to 5/12/75
Proceeds,sale 500 units
Western pennsylvania National
Cormnon Trust Fund 'B"
@ 12.7921
Investment Value 7/2/64
Proceeds,sale 12 units
Western Pennsylvania National
Collective Income Fund "A"
@ 10.9409
Investment
July 5
·1972
Dec.13
$56,152 90
1========:--
DISBURSEMENTS
Administration Expenses
1975
May 12
Internal Revenue Serv.iic e,1962 through
1972 fiduciary income tax paid
4/15/63 to 2/2/73
Register of Wills,C03t of filing
this account
$575 8~
150 00
May 12 Joseph L.Hoffman,Esquire,professional
services rendered 1,430 00
Equibank N.A.(formerly Western Pennsylvania
National Bank),trustee's compensation
taken 6/28/68 to 12/24/74
.'Amount Forward
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675 02 $2.830 85 I
$2,830 85 i
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.................._._.,,--...._.....~.....~'••..••__"•••••••_••••0 ••'._.j
$
217.35
344./84
'944 86".
l2.3S4.23 S
$
$109.05
109.85
$1,103.20
1,448.04
42,004.31
$41,786.96
Bank
Bank i
Bank
_.-_.'---.,,":'._.•_.'....•_.,.....••••4 _.__•-.......or ••
Charles B.Hoffman
Amount Forward
-5-
Estate of
proceeds,sale 5,176 units
Western Pennsylvania Nat::'onal Bank
Collective Income Fund "A"
.@ 7.5976 $39,325.18
Investment Val ue
(various dates)511 719.41
Total Disbursements
proceeds,sale 145 units
Western Pennsylvania National
Collective Income Fund "A"
@ 7.6083
Investment Value 4/7/69
proceeds,sale 3,507 units
Western Pennsylvania National
Common Trust Fund.II,A II
@ 11.9153.
Investment Value
(various dates).
principal Distributions
Proceeds,sale 11 units
Western Pennsylvania National
Collective Income Fund IIA"
@ 9.9137
Investment Value 4/7/69
Proceeds,sale 80 shares
united States Steel Corporation
@ 69.25 $5,495.14
Decree Value 6,440.00 $
~on Conversion of Assets
The First National Bank of Jersey City,
one-half (~)proceeds on diversified
investment fund certificates·
received in error in estate account
..
:
2,830'85
I
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216 41
I
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S 13.902 08
16,949 34 I=========
I
. ...-.._._••_._._.0.-_
1972
July 14
1969
May 12
1967
Jan.27
1975
May 9
1974
Dec.11
1962
Apr.10
.---------..-_..--.,..-..-........_...-.........----
Estate of Charles B.Hoffman
SCHEDULE B
INOOME -PERSONALTY
RECEIPTf:
$ ;
Western pennsylvania National Bank
(now Equibank N.A.)·and Mary E.
Hoffman (now deceased)Co-Executors
of the estate of Charles Hoffman,
deceased.
Amount awarded per Decree No.256
of 1961 dated October 27,1961
Cash
Interest-Government Securities
United States Treasurv Bonds
$2,000.00 due 9/15/72 received 3/19/62
to 4/9/62
United States Treasury Bills
$1,626 49
28 40
$50,000.00 due
$10,000.00 due
$12,000.00 due
$12,000.00 due
$11,000.00 due
Dividends
.5/31/62 received
6/25/64 x:eceived
8/29/68·:t:eceived
10/24/68 ~eceived
5/22/69 r,eceived
5/24/62
6/25/64
8/29/68
10/24/68
3/14/69
$157.~2
12.~9 I
~9 I134.I
89
,93.
175.82 57 ,4 01 I
American Tobacco
60 shares received 3/5/62
General Motors
60 .shares received 3/13/62
National Biscuit
50 shares received 4/16/62
Pittsburgh National Bank
255 shares received 4/~/62
Standard Oil of New Jersey
62 shares received ~/24/62
United States Steel Corporation
80 shares received 3/13/62
Amount F::>:r:ward
-6-.~.....,.......~...-.....\
$45.00
30.00
37.50
96.90
37.120
60.00 306 60
$2,535 50
Estate of Charles B.Hoffman
-.-...----..-.
Amoun t:Forward $2,535 50.'
Ihterest-Corporate Note
Sears Master Note received
1/7/75 to 5/5/75.29 02
Common Fund Distributions
Western Pennsylvania National Bank
Common Trust Fund "A /I
,
2,802 units received 9/1/62 $334.2E
2,825 units received 12/1/62 to 6/1/63 1,049 21
4,318 units received 9/1/63 to 6/1/64 2,178 41
3,516 units received 9/1/64 to 6/1/67 5,488 OE
3,507 units received 9/1/67 to 5/1/69 3.726 3/12,776 35
;
Western pennsylvania National Bank
Common Trust Fund liB /I
1,000 units received 1:)/1/64 to 4/1/68 $1,056 7i
500 units received 7/1/68 37 3C 1,094 07
western pennsylvania National Bank
,Collective Income Fund I'A /I
1,101 units received 5/1/69 $66 98
5,344 units received 6/1/69 to 7/1/72 10,630 27
5,333 units received 8/1/72 to 12/1/72 :",507 63
5,321 units received ]/1/73 to 12/1/74 I 7,859 11
5,176 units received 1/1/75 to 5/1/75 1.359 75 21.423 74
Total Receipts $37,858 68
~========1==
-7-
-..w·•••••-.-.-...~_.-.'.._~,•,.'0 ..'.._'..........--_._.
53
35.29
$37,32
$37,85
1========
52.8:
95.4~
44.92
1,834 5C $2,02
-8-·
DISBURSEMENTS
•_0°• _..............:"._.....,,~.o..-..
Equibank N.A.(formerly Western Pennsylvania
National Bank),trustee's compensati..on
taken 4/4/62 to 12/24/~4
Commonwealth of Pennsylvania,1971 and 1973
.fiduciary income tax paid 4/12/72 to
3/6/74 $
Treasurer of Washington County,1975
personal property tax
Administration Expenses
Income Distributions
Internal Revenue Serv:ic e,.1973 fiduciary
income tax
1974
Mar.6
1975
May 2
Estate of Ch3.rles B.Hoffman
I
I
7 81
7 80
5 61
3 07 I
I
8 68
==,....---
._..,-"....-..-
Estate of Charles B.Hoffman
COMMONWEALTH OF PENNSYLVANIA :
:SS
COUNTY OF ALLEGHENY :
Marie A.Shepes,Trust Officer,Equibank ~.A.'(fomer y Western
Pennsyl vania National Bank),being duly sworn ~'accordinq tc law deposes
and says that the disbursements shown in the iccount hcve been made
to the parties entitled,ttereto and that the iccount as sated is true
and correct as she verily believes.
EQUIBAN:{N.A.(FORMERLY WE~TERN PA.NAr IONAL BANK)
TRUSTEE
BY:/s/Mar':"e A.She!os
Marie A.Shepos,Trus_,Off~cer
Sworn and subscribed before me this ~1-·7-t-h----~--+day of
June__________,1975.
/s/Mar~ene c.Slit er
~otary PuJ:lie,
REQUEST FOR DISTRIBUTION
Accountant requests that>the distribution be detemin d by the
court in accordance with the petition for Disl-ributi,on to!:be offered
in evidence at the audit of this account.
EQUI BANK N.A•(FORMERL"1 WE)TERN P.f\.NA IONAL BAN K)
TRUSTEE
/s/Mar'e A.She~osBY:-----------------------!f---_.--:-----i---!t---------+--Marie A.Shepos,~rus Officer
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IN T HE COURT OF COMMON PLEAS OF
WASHINGTON COUNTY,PA.·
ORPHANS'COURT DIVISION
NO.256 of 1961
IN THE MATTER OF:
THE ESTATE OF:
CHARLES B.HOFFMAN,DECEASED
F.B.O.
MARY E.OOFFMAN
(NOW DECEASED)
FIRST AND FINAL ACCOUNT OF
EQUIBANK N .A.(FORMERLY
WESTERN PA.NATIONAL BANK)
TRUSTEE
Joseph L.Hoffman,Esquire
242 W.Main Street
Monongahela,Pa.'15063
I1EG!,~',
V/;~.Sr':~,!
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t'i~""r'./L
Equibank N.A.
Fifth Ave.at Smithfield
Pittsburgh,Pa.15222
quibank'
June 17,1975
Russell l'1arino
Register of Wills
washington County Courthouse
Washington,Pa.:5301
In re:Estateof
Dear Sir:
Charles Hoffman for Mary #2-3370-4
We are filing for the September,1975 Term of orphans·
court,our'signed,and notarized Account in the above refer-
enced estate together with our check in the amount of $150.00
for filing costs.
A conformec copy of the Account is also enclosed for
ypur disposition.
Very truly yours,
Marlene C.Spitler
A~c9unting Supervisor
".~•.'f'._:-':.~il'.,'Jo:"':I;'~t
,.f ':
"An Eq~imark Company'
11824 Washington,Pa.,.L/./L~/19 .RECORDER'~OFFICE·
RECEIVED OF ~~~.&.Q~.1..~_.paped~~No %..r1J...~t.:..to be recorded
in the ReCOrd.er'~.Office Of.wa~.nna ..P~~~ies named below.
F rJ L/~-o :i~.ees :P:/;:~~~.f!j /J~
State Tax $..............................···~;································(;.····.ft7;;1···..·····.
Certificate and Seal $~~~~.'Tel
...........--~•...--...-...--...----........"........-~..........-_ *TT"T e••e ••••-".e --1[~a PRES~~I ~EIPT WHEN LIFTING INSTRUMENT!
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Registration Fee ..$_....
Satisfaction $.
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TOTAL •••••••••••$:..
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JOHN D.WOODWARD
RECORDER OF DEEDS-.'Seate Realty Tax..$.
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IN THE COURT OF COMMON PLEAS
WASHINGTON COUNTY,PENNSYL-
VANIA ORPHANS'COURT DIVISION
NO.256 of 1961 A.A.
In the matter of the First
and Final Account of Equibank
N.A.,formerly Western Penn-
sylvania National Bank,
Trustee under the Will of
Charles B.Hoffman,a/k/a
C.Bert Hoffmann,a/k/a C.B.
Hoffman,deceased
~,-,
AD,JIJDICATION AND DECREE
JOSEPH L.HoFFMANN
ATTORNEY AT LA-w
242 WEST MAIN STREET
MONONGAHELA,PENNSYLVANIA.
15063
I;i..~:...~,.
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
ESTATE OF CHARLES B.HOFFMAN,
a/k/a C.BERT HOFFMAN,a/k/a
C.B.HOFFMAN,
NO.256 OF 1961
Fiduciary -Equibank,N.A.
(formerly Western Pennsylvania
Deceased National Bank)
Place of Record of Appointment
Will of Charles B.Hoffman
Will Book No.91,page 369
ADJUDICATION AND DECREE
1~And now,1975,this matter came on1'1
,il for hearing,audit and distribution at this session and testimony
iii:
!taken;and thereupon,upon due consideration thereof the balance
:1
:1';,for distribution in the hands of the Accountant is determined to
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;1'be $39,832.06 and the account is accordingly confirmed;and it is
i
I ordered,adjudged and decreed th~t the said balance be paid out by!
I'the Accountant in accordance with the schedule of distribution
hereto attached and make a part hereof,unless exceptions hereto
be filed sec.r~g.or an appeal be taken heref~0m sec.leg.
i
]i ..SCHEDULE OF DIST·RIBUTION : : . : : : .
I
II Balance per account •••••.•••.••..••..•••.$39,832.06
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~~Balance •••••••••••••••.••••••~............39,832.06
Ii~
'ii'l Deduct Clerk's Costs &Receipts .•....•.••.
IIIi~Attorney :Joseph L.Hoffmann,q ••••••••••••••
1!
jj Charles W.Hoffman,nephew •..••••••••..••19','9'16'.03
:~Rena H.Dillard ••..••.••••.•.•••.••.•••.•19,916.030.'00
~l No balance
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~n t4t <!tnurt nf {l!nmmnn ttUtus Itf Iftts4i1t!ltnn <!tuumy,
Jtnnsyluttnitt (Orp4ttus9 <!tnurt linisinn
ESTATE OF
CHARLES B.HOFFMAN,a/k/a
C.BERT HOFFMAN,a/k/.a
C.B.HO?FMAN,DeC€aaed
N 63-75-631*o.__~__J..._"--.::=_
In the matterof the,__F_i_r_s_t_a_n_d_F_in_a_1 _
Account of__E:.;q:i.:u:::::i:.:::b:..::::a~nk:..:..L..'~N'::":'c........:.::A..:..•.L..'_
Trustee
oADJUDICA~NAND DECREE .
An now Septemb~r /1:.:.----,19.12.-,this matter came on for hearing,
audit and distribution of this ses~ion ~d testimony tQken;and thereupon,upon due consideration
thereof of the··balance for distribution in the hands of the Accountant is determined to be
$,3Q ,832..06 and the account is accordingly confirmed;and it is ordered,
adjudged and·decreed that the s.Jid balance be paid out by the Accountant in accordance with the
schedule of distribution hereto att·Jched and mode a port hereof,unless exceptions hereto,be filed
sec.reg.or on appeal be token h~refrom sec.leg.;
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SCHEDULE OF DISTRIBUTION
Balance per accountl-~_...:..._I
Additional Debits -Audit
Additional Credits -Audit
Balance_'1
Deduct Clerk's Costs &Receipts.1
Attorney Joseph L.HoffJlalll
$39,203.56
661.58 39,865.14
33.08
$39,832.06
Charles W.Hoffman,1/2 residue
Rena H.D~llard,1/2 residu~
19,916.03
19,916.03
19,916.03
NO BALANCE
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IN THE ORPHAN'S COURT OF WASHINGTON COUNTY.PENNSYLVANIA
ESTATE OF
.~.W\~~$.~.~~prr.~~..I:~/~/~:.:.
C ~BERT HQ~\FW\N,a/kia'
C.B.HOFFMAN,Deceased
63-75-631
No of 19 A.A .
DISTRIBUTION RECEIPT
The undersigned,hereby acknowledges to have this day received of
.~.9:~.:i;?.~~~.(~.~~,~;:~~.~~¢..(..
($19,916.03)
the sum of..N.j,D.~t.~~.n.'rh9.~!?~ml ..N.i.D.~ij~.ng.+.~9:$J.~.t.~.fim fi!JLJ.Q.Q DOLLARS.
in full payment and'satisfaction of the amount awarded to me by the said Orphan's Court in its t'
Decree and Schedule of Distribution filed to the above number and in consideration thereof.the under-
signed hereby releases and discharges the said fiduciary from any further liability on account of the same.
Witness ~y hand'and seaLthis day of ~~?~~~.~.::.~19.!.?..
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Attest:
.....~a.·~.)h.\b.~.(t ...~n..citk.~1?~(~...4<.!-?~.~....:...'Seel)
,•-...\Charles W.HofN¥,~
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63-75-631
No of 19.........A.A.
ESTATE OF
CaARLES B.HOFFMAN,a/k/a C.
BERT...H.QrF.MAN.......a/kla...C.•.B..•....a.Q.f.F.MAN;
Deceased
DISTRIBUTION RECEIPT
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.J 0 S'E P H L.H 0 F"F"MAN N
ATTO R N EY-AT-LAW242~1r"e:""\Y.MAIN STREET
MONONGAHELA,PENNA.
IN THE ORPHAI't'S COURT OF WASHINGTON COUNTY.PENNSYLVANIA
ESTATE OF
.~.MM.~p.·:..~.~J~q.~R:~N.(.~~/~.
C.BERT HQ~rMAN,.a./k/a
.~.~?.~~9P..r..~~.,.P..~.t;::.~~~~4 .
63"';'75"",63:1
No of 19 A.A ..
DISTRIBUTION RECEIPT
The undersignEd,hereby acknowledges to have t.is day received of
.~q~.~p..~~~.,~~.~..,~;I;'.~l;!t.§~.J:~~;..
. ,($19,916.03)
the sum of..~.~~~~~.~.~~~9.l-:!~.~.~.g ~..t~~~.~.~.4F.~9.p.J.~.tg~n ~}/.~.9.9 DOLLARS.
in full payment and satisfaction of the amount awarded to me'by the said Orphan's Court in its
Decree and .Schedule of Distrioution filed to the above number and in consideration thereof.the under.:
signed hereby releases and discl:arges the said fiduciary from any further liability on account of the same..
W· h .d d 1'·..;2 7 d f 'S'"....k 975ltnessmyan an sea bIS,ay 0 ~p.'r:e.mw.e.~.,l .
Attest:
.,.e.~t.¥:..D~.~.d.L (Se.l)Rena H.Dillard
,
63-75-631
No of 19 A.A.
......................................................................................
ESTATE OF
C.HARLES B.HOFFMAN,.a/k/a C •.......................................................................
~.~~~...~gE:E:~~.~....~/~I.~....9..~.~.~....~9.f..f.~N
Deceased
DISTRIBUTION RECEIPT
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.JOSEPH L.HOFFMANNATTORNEY-AT-LAW242~~W.MAIN STREETLJLfT;:?~ELA'PENNA.