HomeMy WebLinkAboutOC1965-0064 - ESTATE OF PATSCH.-----------rr------------------------------------.-~~---
IN THE ORPHANSi COURT OF WASHINGTON COUNTY,
PENNSYLVANIA
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)No.64 of 1965,A.A.
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Z~MAN &ZEMAN,ESQS.,of Canonsburg,Penna.,
representing the Accountant.
ADAM L.SANDERS,ESQ.,of Washington,Penna.,
representing Edward P.Patsch,Executor of the EstatE
of Wilma B.Patsch and Edward P.Patsch,individuall
THE HONORABLE P.VINCENT MARINO,President.
Judge of the said Court.
HEARING ON CONTINUED AUDIT
ESTATE OF
IN RE:
J.GLENN PATSCH,c./k/a
<JAMES GLENN PATSCH,a/k/a
z~J.G.PATSCH,
.J>UI~Deceased.
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!Iia:IIII-g TIME:Tuesday,April 13,1965,at 10:00 A.M.,E.S.T.
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I-a::"l8 ROBERT ZEMAN:With the permission of the Court,this is
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Pats ch,at Number 64 of 1965,A.A.The Court will recall that
on the date ori.ginally set for audit certain exceptions have been filed I
to the account and certain claims presen:ed.Since that tim e there
have been several developments of importance which we feel will
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be sufficient to dispose of the exceptions that have been filed.One
matter that should be called to the attention of the Court at the outse
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is that there have been certain expenditures made and certain
additional assets collected which should be brought to the Court's
attention and made a matter of record.For that purpos e I would
like to ask the Executor to address the Court and give the lis t that
I refer to.
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THE COURT:
ADOLPH ZEMAN:
Very well.
If the Court please,since the filing of the
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Audit Petition there have been certain receipts and expenditures to
which we wish to call attention.I received the sum of $4.00 from
the Register of Wills,being an over-payment on the filing fee of the
account.A dividend of $125.00 on stock of American Motors
Company,which was specifically devised under the terms of the will.
A dividend of $300.00 from the Western ,Pennsylvania National
Bank on stock specifically devised under the will.The note of Ralph
L.Patsch as listed in the Inventory in the.amount of $5,000.00
and to which exceptions were taken has since been paid,and we wish
to charge ourselves,charge myself,with the sum of $700.00 intereE t
received on that note.
Now on the other side of the ledger we have one expend -
ture.And that is the payment of 1964 income tax on the estate in thE
amount of $308.,32.That brings the account up to date.
ROBERT ZEMAN:If the Court please,an answer has been filed
to the exceptions to the account,which were stated by Adam L.
Sanders,Esqui:,e,representing the estate of Wilma Patsch and Edw rd
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Pats ch individually.Since the filing of the exceptions and the filing
of the answer,certain agreements have been made which can take tl e
form of stipulation and dispose of several matters.In the first
place,it has been agreed that the shares of stock be awarded as
suggested in the petition.For the information of the Court,the stoclk
~will be then transferred by the distributees into the treasuries of..
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the respective corporations.So far as the exception relating to the
note of Mr.Ralph L.Patsch is concerned,as the Executor pointed
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~out,that has since been collected and is now a cash asset of the~~
estate.The objection to the Executor's fee was based on the non-
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with the collection of the Ralph Patsch note and the transfer of the
shares.These matters now having been taken care of,we take it
~that no exceptions to the Executor's commission are being made.
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So far as the exception to the attorney's fee is concernec,
this is a matter for the Court to fix what the Court determines to
-I::>g be the fair and reasonable fee for handling of th~work in this estate .
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~THE COURT:As I understand it then there is no agreement on that?
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ROBERT ZEMAN:
the Court shall fix it.
MR.SANDERS:
There is no agreement as such,except that
We have agreed to let the Court fix it on the
record in regard to the attorney's fee.In other words,there will
be no testimony submitted.We feel that the Court is capable and
would have the final decision anyway,and the Court,by the agreemel1t
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of counsel will fix a reasonable attorney's fee and there will/no
evidence given further than is already on the record in showing
the account,as to the amount of work done and that kind of thing.
That applies on~y to the attorney's fee and not the Executor's fee.
R03ERT ZEMAN:The next item relates to two claims filed
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by Mr.Sanders.One for $180.00 claiming to be the balance due
under a certain support order.This is not disputed and is admitted.
Mr.Sanders also at the audit when called,presented a claim for the
zo~widow's exemption in the amount of $1,000.00.Z
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;TH3 COURT:Is that admitted?
research discloses that there was existing between the parties
stated that it should not be considered or construed as a separation
a marriage agreement which at the conclusion thereof,specifically
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The estate admits this for the reason that our
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agreement.And under these circumstances we feel as a matter of
law,that despite the marital difficulties between the parties existing
at the time of the death of the decedent,cannot be inquired into..
The estate is bound by the agre.ement and there:lfore the exemption
is properly claimable and we can not dispute it.
The only remaining item relates to the stock
dividends.There have been two dividends declared on Western
Pennsy).vania Bank stock.One which was declared after the death
of the decedent,which we submit is not in dispute;the other one was
declared prior :0 the decedent's death but paid after the decedent's
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death.This we feel is a matter for the Court to decide.
THE COURT:Well,it was declared before the decedent's
death and payable when?
Is it payable after the death?
The Audit Petiti:m,if the Court please,contains the following
being a 6 percent stock dividend declared February 26,1'964,and
statement:liOn April 10,1964 the Executor received Certificate
Let me get the Audit Petition,Your Honor.
It's stated in the Declaration of the dividend .
It was declared in February of '64.That is a
I mean payable when with respect to the date olf'
It's immaterial that it was paid after the deatb.
I think as of the date--
It's setforth in the Audit Petition,Your Honor
Number 33681 for 68 shares of Western Pennsylvania National Bank,
for $15.40 representing a fractional shar.e.Said 68 shares (inter al'a)
being one share for Each 16 2/3 shares held;together with the check
MR_SANDERS:
stock dividend.
ROBERT ZEMAN:
death?
I will have to get that.
THE COURT:
THE COURT:
ROBERT ZEMAN:
ADOLPH ZEMAN:
R03ERT ZEMAN:
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were sold by the Exe~utor and credited to the estate account.11
ADOLPH ZEMAN:It doesn't answer Your Honor's question.
ROEERT ZEMAN:That is correct.
THE COURT:What was the date of death,Mr.Zeman?
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ROBERT ZEMAN:March 22,1964.We have,Your Honor,a let er
from the Western Pennsylvania National Bank writt.en to the share-
holders over the hand of M.A.Cancelliere,the President of that
possession.
to the Court ia novel and we feel that the Court is required to pass
the Audit Petition was filed,I am in receipt of another stock dividen
bank,dated April 7,1964.This letter contains the statement:
May I say,if Your Honor please,that since
"Enclosed is :Tour share of the 6 percent stock dividend declared by
the testator.And that has not been converted.I have it in my
the Directors payable to share holders of record February 26,
1964."In view of the recent statute,however,the question presentE d
for 60 shares which was declared in '65"the year after the death of
on the legal issue.
ADOLPH ZEMAN:
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0::~THE COURT:The same bank?
0::oII.~ADOLPH ZEMAN:Yes.60 shares on the thousand shares that
I-0::::>8 it specificall~l devised .
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ADOLPH ZE~AN:Yes.
ROBERT ZE:vIAN:Is there anything else you want to mention,Mr.
Sanders?
VIR.SANDERS:The only thing I might add to what Mr.Zeman
has said,is :hat it is our intention that the audit be continued long
enough to give us time to make a written agreement between the
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corporation officers of 1.C.Patsch brothers and ---
ADOLPH ZEMAN:1.C.Patsch &Sons,Incorporated.
MR.SANDERS:Yes.And Edward P.Patsch and G~enn Patsd
as individuals,and Edward P.Patsch as Executor of the estate of
Wilma B.Patsch,relative to the sale of the stocks of these two
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corporations which had not been converted in the estate of J.Glenn
Patsch.The price and terms have been agreed upon.The price is
inventory price.There will have to be some time given for payment
which we have agreed to give and it is our intention to have these
stocks awarded by the Court to those entitled under the will in that
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proportion.And after that award,they will be transferred back to
the corporation as treasury stock and payment made by the corporat"on.
We want time to draw that agreement.We want the audit continued
to give us time to get that signed and then I think the audit could be
closed and a decree of distribution come down.
among those who receive the items taxable.
mention,I asaume the Court will apportion the Fed~ral ~state Tax
Well now I just don't understand what you mear
T"he o~her thing ---one other thing I might
ADOLPH ZEMAN:
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You understand,Mr.Sanders,under the act of Congress,the fiducic ry
is responsible personally.for the payment of taxes.And we will ha\e
to have a reaward here.I suggested at the original audit in order to
protect the Executor'against the claim of the Government,whatever
it is,it will r.aturally be chargeable one third to each of the three
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beneficiaries.
MR.SANDERS:There will be no Federal Estate Tax payable out
of that part of the J.Glenn Patsch Estate which goes to the Wilma
B.Patsch because of the marital deduction.
I see it,to the amount that she is entitled to under the will,to wit:
of one third for the reason that that is all she gets under the will.
Estate report and I am claiming a marital
ADOLPH ZEMAN:
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Well frankly,I have prepared the Federal
deduction only to the ext i:>nt
It would be exempt,her third is all exempt.
I say the marital deduction would be limited at
claim that the Federal Estate Tax here be apportioned under the
Pennsylvania Act of Assembly on an equitable basis.He argues,
one third.
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And I have taken credit for that one third deduction.
As I understand Mr.Sanders,he is making a
isn't expressing an opinion now---that may be.
as I understand,that one of his clients isn't responsible for her
regular share of that tax.And that may:be-;,--the Court of cours e
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There is nothing in the will dealing with the
subject of apportionment.I don't think.That isn't what I have
reference to.
THE COURT:The Act of Assembly deals with apportionment
and it naturally provides that the apportionment shall be made on an
equitable basis unless there is some other scheme provided by the
will.Where you have nothing so provided by the will,you would fall I
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back on the Act of Assembly.
ADOLPH ZEMAN:Yes.Well,that isn't what I was talking about
law.See.normally where the family relationship exists between thE
excess of the amount the widow would be entitled to.
of the law that the Government will not allow marital exemption in
parties .you'rE entitled to a 50 percent marital deduction;but where
the will itself only gives the widow a third.it's my understanding
I believe that is correct as far as the marital
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..:~ADOLPH ZEM..4.N:One other thing,if Your Honor please,becaus p
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- a thousand shares of Western Pennsylvania National Bank to two
grandchildren cf the testator.Mrs.Sprowls consulted Howard
O.Stevens,Esquire.contending that she is entitled to the ordinary
common dividends on the bequest to her and the father of the two
grandchildren takes the same position.Now naturally when I receiVE d
the dividends I included it in the general assets of the estate.And I
think I am right.Mr.Stevens isn't here so he evidently thinks I am
right.However,to avoid any altercation on the matter and for my
protection.I wO-lld like the Court to make a finding on that score.
THE COURT:All right.Does that conclude our statements?
ROBERT ZEMAN:
THE COURT:
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Yes,Your Hono r.
It appears then that the Court will hold the au it open
at least until the Court is furnished with a written stipulation of the
parties concerning the matters which have been presented here this
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morning.Upon the presentation of that stipulation and if the same
is approved by the Court and it would appear that there are no other
I hereby certify that the proceedings and evidence
of the above cause,and that this copy'is a correct tr~nscript of the same.
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0(>~matters that require any further procedure,the audit may be closed
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The foregoing record of the proceedings upon the
hearing of the above cause is hereby approved and directed to be filed.
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IN THE ORPHANS'COURT OF WASHINGTON COUNTY,
PENNSYLVANIA
J J.GLENN PATSCH,a/k/a .
IIJAMES GLENN PATSCH,a/k/a
J.G.PATSCH,
HEARlNG ON AUDIT
Tuesday,March 16,1965,at 10:00 A.M.;EST.
No.64 of 1965,A. A.
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ZEMAN &ZEMAN,Esqs.,of Canonsburg,Pa.,
representing the Accountant.
The Honorable P.VINCENT MARINO,President Judge
of the said Court.
ADAM L.SANDERS,Esq.,of Washington,Pa.,
representing Edwa~d P.Patsch,Executor of the Estate
of Wilma B.Patsch and Edward P.Patsch,individually
Estate of
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The Executor is Adolph L.Zeman and the attorneys,Zeman and
Patsch,a/k/a James Glenn Patsch,a/k/a J.G.Patsch,deceased.
Zeman.,.)
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Number 64 of 1965,A.A.,the Estate of J.Glenn
Mr.Robert Zeman?
MR.ZEMAN:Thank you,Your Honor.May the Court pleas e,
we have here the audit petition and the ober necessary papers.There
are a couple of matters that I would like to call to the attention of the
Court at this time.The audit petition will disclose that we have
raised the question as to the proper distribution of the proceeds ,of a
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stock dividend on a certain block of stock,part of which was devised l
specifically to two minor legatees.The stock dividend was declared
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to the death of the decedent.The dividend of course was not delivere
by the Western Pennsylvania National Bank in February of 1964,prio
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until after the death.The Executor then sold the stock dividend and
included the same in the account.The sole question then is are the
minor legatees of the specific shares entitled to any part of this?
That is the first matter.
The second matter involves the required retention of
certain mon.a.e.s.for the payment of the Federal Estate Tax and balanc
of the Transfer Inheritance Tax in the 1964 income tax.While this
estate is substantially large,in excess of $300,000.00,it would
appear that a substantial amount must be withheld to handle these ite s
that I have mentioned,because the exact amounts at this time are not
substantial ari10unt that would be retained for the Federal Taxes?
certain.
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MR.ZEMAN:
The final matter is---
Mr.Zeman,do you have any suggestions for the
Our preliminary calculation of the Federal Estate Ta
is $20,200.00.Our preliminary estimate of the 1964 income tax is
$308.32.Our preliminary estimate of the unpaid balance of the
Transfer Inheritance Tax is $2,228.88.It would appear therefore
that something in the neighborhood of $25,000.00 would be required.
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However,this is a matter for the Court and the Federal Estate Tax
itself may be subject to change,depending on the determination of this
Court of the other matters involved.
There is a possibility,Your Honor,that because
of the questi:ms that I mentioned,it might be advisable to allow plent'
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of leeway on the Federal Estate Tax so that the figure I mentioned
might be insufficient.But that is for the Court.The final matter
involves the filing of exceptions b)Adam L~Sanders,Esquire,on
behalf of two of the distributees;the one being Edward P.Patsch,Execu-
tor of '~Wilma B.Patsch's estate,and Edward P.Patsch,in his
or would it prefer to hear from Mr.Sanders?
has been made to,since the filing of the account,to liquidate the
individual capacity.Would the Court wish us to go into the exceptionI
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COURT:No.I did wish to inquire whether or not any effort
almost daily been making every effort reasonable in order to
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corporation assets so that distribution might be made there.There
seems to b=a complaint here in the exceptions that fhat should not
be distributed in kind,but should be liquidated and to permit a distri-
bution of that after liquidation.
I can best answer the Court by saying that we have
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accomplish this very thing.We have run into several problems.ThE
first of which was that the most obvious prospect to purchase the
stock,Mr.C.W.Patsch,was taken ill recently,and he is just
still in a convaletilcent stage.There is a matter in our conversations
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with him too,we understand that he is engaged in several enterprises
in an effort to raise money in the event the determination of purchasE
should be finally made.I can say that this is one thing we have not
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month.We had reasonably expected payment of this according to
of Ralph Patsch,I have spoken with Ralph several times in the last
respect to tte other matter that was questioned,the $5,000.00 note
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been sleeping at the switch on.We have been making,as I say,
continual efforts in order to get this matter disposed of.Now with
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ZCI-~his promise the first of the year,and of course we had filed the
:II:CIo~account with this understanding.He's told me as late as last week
that he was going to make payment.We can press to a certain degreE,
if Your Honor please,and we are making every effort that we can in
order to dispose of and liquidate these two items.
:t...~THE COURT:Mr.Sanders,do you have any remarks ?
also feel that an answer should be filed.I haven't pressed that
matter because I understood that they were endeavoring to make a
far as our exceptions are concerned,until they are disposed of.I
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SANDERS:I feel that the audit should not be closed,at least as
sale of the stock.It has been several months since we notified them
by letter bat we did not desire to take the stock in kind.The stock,
if taken in kind,as to one third would have to go into another estate,
which wouldn't have money enough to even pay the Federal Estate
Tax or the Inheritance Tax on what we have got.We need money.
As far as the note that Mr.Zeman mentioned,that's an asset which
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is collectible.And we don't feel that this matter should be clos ed
until it has been turned into money because as they explained them-
selves,they need money for Federal Estate Tax and Inheritance Tax.
Considering the size of the amount that Mr.Zeman asked be retained
to pay taxes,when the attorney's fee,executor's fee and taxes are
paid,the re won't be any cash in this estate for anybody to speak of.
And while I'm not anxious about a hearing and want to give them ever
opportunity to finish the work of the Executor,I don't feel it's finishe~
under the circumstances.I don't want to hold them up in any way on
Federal Estate Tax.They have a limit to meet on that.And I think
Mr.Zeman will tell you I haven't tried to do anything to interfere
here.My client has to have an operation the 22nd of this month.
If we were to have a hearing,I don't think he would be out of the
hospital or able to attend the hearing,oh,until at least the end of the
first week in April.
Now I am perfectly willing to give Mr.Zeman,Mr .
and Mr.Zeman all the opportunities that we can to make a sale of
this stock.I realize their problem.I feel that they have been
attorney,I think,for the prospective purchaser and understand the
situation and it is true that he has been ill;but there were several
months that he wasn't ill when this could have been taken care of prioiY-
to his becoming sick.To make my story shorter,I feel that an
answer should be filed before a hearing and I can't have a hearing
too soon because of the condition of my client.If they would remove
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me mlngs mat we nave oOJecteu W,no nearmg WOUlQ oe necessary
as far as I'm concerned.
I have two small claims that I wish to present.One of
to make that.I asked for this shortly after her death.
written article of agreement which was dated June 8,1960 and which
to:under the laws of the Commonwealth of Pennsylvania,if I had
So I feel that my claim is proper.We were harass pd
knowledge the March first payment,1964 was not made by him prior
month.J.Glenn Patsch died March 22,1964.To the best of my
a little bit for money in order to pay her funeral bill.But we were aIle
At the time J.Glenn Patsch died he was paying his wife support on a
I have another claim which is small but I think legitimatl=>.
at the time of this audit.And I have setforth in my praecipe the
necessary facts I think in regard to the claim.While there was a
died intestate.
a claim for the widowIS exemption of $1,000.00 to be paid in cash
to his death.He had been in Florida and died on the way home.How ver,
is of record in the Quarter Sessions Office at 154 May Term,1962.
which we have asked of Mr.Adolph Zeman before.I wish to present
Q.S.The amount was $200.00 a month payable on the first of the
will,the will gave her so much of my estate ;;hat she would be entitle<
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I am not making any claim for that because I realize he is dead,the
widow is dead,we have very little proof and we run into the Act of
1887.I am making a claim,.however.against ;:he estate for that
part of the payment due on April 1,1964.The widow.Wilma B.
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Patsch died April 27,1964.I am asking for :he proportionate part
of April's payment and of course this claim is against the estate,
not the deceased---I feel that the Executor should pay $180.00
of the support due her for April and I have that setforth,the facts
on my praecipe.
(At the direction of the Court,off-the-
record discussion was not recorded
by the stenographer).
Continued audit was set for April 13,1965,at 10:00 A.M.
I hereby certify that the proceedings and evidence are
containted fully and accurately in the notes taken by me on the
hearing of the above caus e,and that this copy is a correct transcrip
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of the same.
Off'
The foregoing record of the oceedings upon the hearing
of the above cause is hereby approved and directed to be filed.
P.J.
r~,"-~
IN THE ORPRA1'i13'COURT OF VvASHINGTON COtr.N"TY,:PENNSYLVANIA
IN RE:
Estate of
J.GLENN PATSCH,
Deceased.
(
)
(
)
(
)
(
No.e4 of 1'~'65,A.A.
ADJUDICATION
Marino,J?;[.July 9.If:65.
At the tUne of audit of the first and flnal account filed In the above
estate,objections to said account Vlere interposed by EdVlard P.PUsch,
individually and as executor of the e3tate of V.;llma B.Patsch,deceased.
The said objections have heretofore been resolved by agreements of counsel,
with the exception of the one remaining c·bjection which sa.tl objection
pertains to the reasonableness of the fees claimed by the accountant as
a.ttorneys t fees in the fiUng of said account.
It was agreed at the time of the audit that thts matter should be left
to the discretion of the Court as to Vibether or not the fee claimed in the
account is a reasonable one.
A substantial part of the estate of the decedent coosisted of a ooe-
third interest in three closely held family corporations,to-wit,Patsch
Auto Buss Company,Patacb Brothers,Inc.,and I.C.Patsch &Sons,Inc.
The chief problem that 1mrnedlately presented itself was the evaluation and
disposition of the shares of the decedent in these corporations.The operation I
of the businesses of these corporations was conducted in an informal manne~j"I
the records of same wer~very incomplete,as they are 10 many closely held
/
./
..,
.'C.~,,'·,4/
1:amlly corporations.n 1;JOO cooontto.l that a dcto11ocllnvcnto?y of tho phyolcal
ooocto oR thcoo corporotions bo ma4e so that Q P1"'oPOi'cvo.1.uo.tlon of oo.m.e
t:.1>uld bo Q.wllablo.
Po.toch Auto Busa Compo.ny oporateo 0.tom o~ce in C1I1d about
Bouaton,Pa.To propC?ly ovo.luato thG slmrca 01 thtB compnny rcqulrcel 0.
mtnuto QXMllnntton of Us f1Qeal records,the condition oi its equipment,lto
oporoUng ~onco,ita m~omontproblema amllta prospcntlvo oarnlnq
1)Ot'Jor.~t flrot blush,It oould appear that tho otoclt ~tho compOJ1y t:lould
havo eubstnnUnl vo.1uo,but aftei-tho roqulred e:nomlnnt.lQus had baen completed
it VJ03 dtaelosed thot tho vo.luoof tho stock woo quito to tho contrary.AD 0.
result ot tho sald exomlnntlons,eonduct6d ovo~n period of tlmo,it \"JOO
found tbo.t.the doocdom'B interest in the stock tJOS oho~n to be cnty 0125.00•
.
I.c.Putsch ~SOns,Inc.t prtmarl1y operates o.gar~(;l t e.sorvlco
statton,ond a nOt'/nnd used ear business"Tto compo.ny had a taryo stock of
porta for nutomobUes e.nd a creat numboroi n3VI ana used cnrD.In adGitlol1
it oorm l1umoroUO parcols of tical a:Jtp1Q l'JOetc4 In Hounton o.ncl vicinity.....,..-
Tho ~1 cotato eonolato of ~o o.n.d sc:rvlco otatton buildings J othel'
.coomorclalro:ll C3~.3,uo1my~r~l catato,In4ualrlol1"ao.l'ootalo o.nd
rtlm at1d ~C31donuni p~pO?tlOO.n eC¢llecI thlrteon bOBle pareolo of 1D.nc1
olucs ita lncorporo.t\Qn and haD boon fairly activo ln,rQl estate tro.d1nq at
,J.•
nll tlmco.
Po.tocb Brothers Inc..ta tho baole ronl c:3tnte tredlng ontlty of tho
Potscb ontGrprlaCD.VJllon tncorpor~tcd,it acquired tUlo to twonty-tbrc3
boDtc pnreols o~land'tn Hounten and vicinity.Latol'it acqulz€Cl oovon
c.ddlUollOl parcols,amonq thom three fnrmo 't'Jhtch nro in the proeooo 02
subdlvlslon.n baa so1c1 or convoyed 163 pnrco!Sby roeorded lnstrumonto ..
It beD llkooloe conveyoc1 m.any otha,parcols on unrecorded ,term agreomcnto.
To dotormlno tho oxton!of lto irco.l estata Inventory,it woo nceooDnry to
moho 1!lllny titlo ammlnaUono.Tho oeareb O'l tho recorda ~oa oupploznontcd
-20
/
by checking ourveys,cctual plotting of c1coorlptlono,anc1 by roforot1eo to
fllc3 of counsol for unrecorded lnstrumonto.
After thohQldlnto \?eto clotormtncc1,tho qucotlon of nppro.lsnt bcenmo
..
pornmount.tf profcsolonat appraloors \'Jote ponnt~to <10 thto \'i'Orlt,tho
.,
GXp:)DGO ~'Oulc1 havo bcon prohibltlvQ.Counsol ~ortcd to an lnopccUon of
tho prcmwea,consultatton with other shareholders and the flrm·o c.ccounto.nts.
thO lmO"lodge of too <:mccutor nnd counsel ~Jhtqh lw1 boon received over a.'.
long period of time y;O.O n l'rbil~'facto?tn th\D ondc:.vo:r..
.,.t..
Tho dlapOOltlol)o~c1cccdentts tnterest in the eorvorntoohnrC3 prcncntcd
liitue'uel c1~lcuUtG3..~O'tiovcr J.after mtiny o.nd dlVcrao ncgotlntlono,Q.method
wtJ),~ed'~~O~Cb~Q ironcter ~f t1ie "dOeOdcnt'O lntor~t cou~bo ~~o to tho
~.....
corporotlons themaolvC3.In summary.had tho .onccutor and coutrJol occurea
,'.,~
the oervleC$of titlo cmnmlners,survoyoro.aeeountthto,opprnloors,broltera..
on~ngonts to effect tho cii.oJ;ooUlon of th~deccdOnt·o 1ntorest in tho s!w.rc=J,
-.
tho toea and enpenBC3 ot euotomnry ro.tos "lOuid hnvo boon about doublo tho
totol of tbo oxceutor1o commitmlon nnd tho suggeSted counsel foea.n to
..
plnlnlyovldont to thts Court tlmt counnol boo performed mnny tlXtrnordlnory
D<a'Vtc~tn thta eatc.to which entitlo c:ounsol to f~in exccss of thosa oot
forth tn the Minimum Po~B111•.The obJector otates thnt counecl foco clntmod
by tho ac:eountant,In ~ho swn of 013,8e2.'71 aro for in eatCCOO of thono
permuted bi tho Minimum Faa Btll,and aubmlto D.colculntlon of only
80,600.50 for these serviceo.However,thto Court eM quickly malto lto o~n
cnlculnUon and finds that on t\Il ooto.to of ~02,701.65,tho foea permitted by
tho Mln~mum Fee BU1 \J~ula amount to ~O,GOO.75.l'r~lon of 0 FCt101"Bl'
Eote.to Ttm Return ~JOuld ontlllo eounool,nccorc1lcg to on!.d Foo Btll,to tho
eddlttonnl oum Of 1)1,BlEt 83,O?Co totnl Of Q11 J 603.60.Conscq.uontly,tho
totnl fees cln1mcd by o.e:ountont nrc o.pprcmtuwoly O~OO.00 boyond thooe
ponnltt04 by tha Minimum Fcc Bill.\Vo fool tlmt the c.dc1tttonnl 62000.00 £Or
QItr~i'd1no.ry scrvtceo in th10 eotato nro lndcca rOCOtmbl~,nnd porh!!.~o even
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more than r~nable.Counsel might well have been entitled to the sum of
approxlma tely'5000.00 for the extraord\tUU7 servteea peiformec11n th18
estate.n 18 certalnl1 p1a1n that.a lavlng of more ~u.\aIQounl·bU been
effected for the estate by the various duties aceepttd by counsel and
performed without question.
The objections to the fees claimed by counsel and permUted by the
accountant.are dismissed.
The Court has also 'been asked to render ruUngs on.several other
mattms presented at the audlt and by the audit peUtlon•."We have been askeel
to rule on the question of a 5 stock dividend on shares of the Western
~ennaytvan1a National Bank.affecting speclfie<1~es to the grandcl111dreo
Qf the testl.to~,namely,RobE¢t Glenn Patseh and Doo.na Lee Pataeh~who
'Wer•.-eh spect11cally devf,5ed 500 shares of the stock of ea1dBank.With
,reapect to same,a ~stock dWlden4 was declared on February 26,1964•
The testator died on March 22.1964.The question la propo\lnded as to ~e
d1epo!ltton of the proceedS of th18 stock dividend.The rights of the ipecUle
devtSees to this stock divtdend would 'not ext.nd to a 41vtdend pald before the
4eath of the testator.n la now well settled in thla State that a Villlipeaks u'
of the dat~of death .o.d 1t',would be dlsre;ardtng the will of the testator to
make a stock dividend paid tn.JWi lUtttme.follow the bequest.of ltoek made .
by blm,Since anraddlUonal bequest contemplated.by the t.esta~r pmI'to "
h1B death could have been effectuated by his own actlan,Sloce he decUntdto .
40 10,the dtvtdend ~utdubt'foUoWt.he legacy ttselt but the proceeds thereof
would be payable to the .tate ~count.,
.;'...",.""• ,4.....•.-f'......J •
TheOollrt lsllkew1ae asked to rule conev~nq a s~k dividend of the
,~'.
same bank,declared ttl February,1965,011 the stock epecUlcaUy devtaec1 to
,.
said Rebert Gl~lin.Pi4ch and"Donna Lee Patseh.Thla stock ts unconverted
.....nd 1$in the'possession at the executor.We hold that ~e stock 4lvtdenda 10
taekef these cues are payable to the $peelflC devise.an<i that the dtvtdlnd
-4-
fol1oVJS tho devtso of said stac;lt.Each of tho OVJnors of said otock ohnl1
receive tho stock dlvtdonddcclored theroon in Ftbrutiryt 1966.
••'"• \""':!
.Wearo nlso toqUOStcd t~rule on tho mntto1 of Ot'dlnnry dlvtdcndo
.'doclar~b!the Weste1'ti Ponnsy~~nta Natlonol Bank ,on-stoclt spcelflcnlly
,'.- {~,..~~,~~.,,t _.,......
,dovtricCt 'to the snltlRobert ~(lcna PntBcb and DotinnLcO Pataeh;and llltcmtoo
of tho diVidends declared by American Motora Corpor~ton ~n 600 ~bnrco ~
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stoeb GpOOtflenlly dried'to rata SprottJlo.'I'h030 dividends ho.vo been
,-....
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depoo1ted In the cstnto account by thaexccutor.Tho Court holda that tho
apoelfic devisee tn cnch coaa 10 entitled to the or<ilnnry dlvtdonGO cnd th.oi'oro
directed lobo pnld to tho Ot'Jtlors of tho specifically dovloccl stoclm.
Tho in~er of tho Faicro.l Estato Tmt prorntlon boo boen brou~t up
at tho audit.This Court fin!i1s thnt tho will of tho Geeodont tn no mnrmcr
cdvGrS~~Y affects tho Act of AtJS01nbl~directing ttw apportionment of tho
Fedorol Estnte Tax,to.wit,tho Estate Tax Apportionmont Act of ~uqust 24,
lC51,P.L.1405,20 P.S.881,ot ocq.The Fedcrnl Eoto.te Tax f.a to bo
equitably apportioned"Unleta tha teotntot elcnrly dtrccto oither cmpronaly Of
by necessary tmpUcntlon n contrary intontion.Sec Leaver's Botet.o 3CS Po..
65.T~lD Court holds thnt tila testator has not dlrcetcd a dlfiercnt epy;ortton-
maul.than that provided bytD.w.Bence,the aWol'Uonmcnt VlUt bo made
directly In conformity vAth the tGl'ms of sald Act.
The nccountant bOa requested a renword for purposes of payment of
tho Federal Estate T~.A roounrc1 of the oum of~30,OOO.OO VJlll bo mado
fQl'Sllch purpoSe3.
By tho Court;
/s/P.V.Marino,
P.l•
..,.-.,.,.
i
'.
ill THE ORPHANS I CODET OF WASHillGTON COUNTY ,PENNSYLVANIA
ll\RE:
Estate of
J.GLENN PATSCH,
Deceased.
(
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No.6s:of 1965,A.A.
TJIarino,P.J.
ADJUDICATION
;uly L,1965.
At the time of audit of the first and fiEal account filed in the above
estate,obj ections to said account were interpcsed by Edward P.Patsch,
individually and as executor :Jf the estate of \Vilma B.Patsch,deceased.
The said objectiDns have heretofore been resolved by agreements of coum:el
with the exceptioL of C1e one remaining ':Jbjection which said objection
pertains to the reasonableness of the fees cl9.~med by the accountant as
attorneys I fees in the filing of said account.
It was agreed at the time of the audit :hat this matter should be left
to the discretion of tte Court as to whether or not the fee claimed in the
account is a reasonable one.
A substaJ.tial part cf the estate of tee decedent consisted of a one-
third interest in thrEe closely held family corporations,to -wit,Patsch
Auto Buss Company,Patsch Brothers,Inc.,and 1.C.Patsch &Sons,Inc.
The chief problem that immediately p:oesented itself was the evaluation and
disposition of the shares of the decedent in these corporations.The operati n
of the businesses of these corporations was conducted in an informal manneJ
the records cf same were very incorr-plete,as they are in many closely hel
family corporations.It was essential that a dEtailed inventory of the physic21
assets of these corporations be made so that a proper evaluation of same
WJuid be avaLable.
Patsch Auto Buss Company operates a taxi service in and about
Houston,Pa.To properly evaluate the shares of this company required a
minute examiJ.ation of its fiscal records,the condition of its equipment,its
operating experience,its man:tgement problems and its prospective earning
power.At first blush,it would appear that the stock of the company would
have substantial value,but after the required examinations had been comple ed
it was disclosed th2,t thE value of the stock wa~quite to the contrary.As a
result of the said examinations,ccnducted over a period of time,it was
found that the decedent's interest in the stock ".vas shown to be only $125.00.
r.C.Patsch &Sons,Inc.,primarily (operates a garage,a service
station,and a new and l:.sed car business.Th~company had a large stock 0,
parts for automobiles and a great number of new and used cars.In addition
E owns numerous rarcels of real estate locatEd in Houston and vicinity.
The real estate consists of garage and serviCE station buildings,other
commercial real estate,unimproved real estate,indus;:rial real estate and
farm and residential properties.It acquired fJ.irteen basic parcels of land
since its inccrporation and has been fairly active in real estate trading at
all times.
Patsch Brothers Inc.,is the basic real estate trading entity of the
Patsch enterprises.Wnen incorporated,it acquired title to twenty-three
basic parcels of land in HoustJn and vicinity.Later it acquired seven
additional parcels,among them three farms v:.;hich are in the process of
subdivision.It has sold or ce,nveyed 163 parc2ls by recorded instruments.
n has likewise conveyed many other parcels 0:1 unrecorded term agreements.
To determine the extent of its real,estate inve:1tory,it was necessary to
.make many title examinations.The search of h.e records was supplemente
-2-
by checking surveys,ac;:ual ploJtting of descriptions"and by reference to
files of counsel for unreeordec.instruments.
After the holdings were determined,the question of appraisal becam
paramount.If professicnal appraisers were permitted to do this work,the
expense would have beer:.prohibitive.Counsel resorted to an inspection of
the premises,consultation with other shareholders and the firm's accountan s;
the knowledge of the executor and counsel which had been received over a
long period of time was a prime factor in this endeavor .
The disposition of decedent's interest in the corporate shares presen ed
u-:1usual diffic·~lties.However)after many ana.diverse negotiations,a meth
was devised whereby a transfEr of the decedent's interest could be made to e
c'Jrporations themselves.In summary,had tbe executor and counsel secur
the services of titlE examiners,surveyors,accountants,appraisers,broke s
and agents to effect the disposition of the decedent I s interest in the shares,
the fees and expenses at customary rates would have been about double the
total of the executor's commission and the suggested counsel fees.It is
plainly evided to ttis C,:mrt that counsel has performed many extraordinary
services in this estate which entitle cO·lnsel to fees in excess of those set
forth in the Minimum Fee Bill.The objector states that counsel fees claim
by the accountant,in the sum of $13,892.71 are far in excess of those
permitted by the M~nimum Fee Bill,and submits a calculation of only
$9,664.50 for these services.However,this CoJurt can quickly make its ow
calculation and finds that on an estate of $302,791.65,the fees permitted by
the Minimum Fee Eill would amount to $9,689.75.Preparation of a Federa
Estate Tax Return 'Nould entitle counsel,accorciing to said Fee Bill,to the
additional sum of$l,816.83,or a total of $11,506.58.Consequently,the
total fees claimed by accountant are approximately $2400.00 beyond those
:rermitted by the M~nimum Fee Bill.We feel -:hat the additional $2400.00 fo·
extraordinary serv~ces in this estate are indeed reasonable,and perhaps ev n
-3-
more than reasonable.Couosel might well have been entitled to the sum of
approximately $5000.00 for the extraordinary serv~ces performed in this
estate.It is certainly plain that a saving of m-Jre than that smount has been
effected for the estate by the VariO"lS duties accepted by counsel and
performed without question.
The objections to the fees c.laimed by counsel and permitted by the
accountant are dismissed.
The Court has also been asked to render rulings on several other
matters presented at the audt and by the audit petition.We have been asked
to rule on the question of a 6%stock dividend on shares of the Western
Pennsylvania National Bank,affecting specific devises to the grandchildren
of thE testator,namely,Robert Glenn Pat~ch and Donna Lee Patsch,who
were each specifically devised 500 shares of the stoc:k of said Bank.With
respect to same,a 6%stock dividend was declared on February 26,1964.
The testator died on March 22,lS64.The question is propounded as to the
disposition of the proceeds of this stock dividend.The rights of the specific
devisees to this stock dividend would not extend to a dividend paid before the
c.eath of the testator.It is now well settled in this State that a will speaks a
of the date of death and it would be disregarding the will of the testator to
make a stock dividend paid in his lifetime,follow the bequest of stock made
by him,since any additional bequest contemplated ty the testator prior to
his death could have been effectuated by his own action.Since he declined to
do so,the dividend would not follow the legacy itself but the proceeds thereo
would be payable to the estc..te account.
The Court is likewise asked to rule concern::'ng a stock dividend of th
same bank,declared in February,1965,on the stock specifically devised to
said Robert Glenn Patsch a":ld Donna Lee Patsch.This stock is unconverted
and is in the possession of the executor.We hold E1at the stock dividends h
each of these cases are payable to the specific devisees and that the dividend
-4-
,,.
follows the devise of said stock.Each of the owners of said stock shall
receive the stock dividend declared thereon in F€bruary,1965.
We are also requested to rule on the matter of ordinary dividends
declared by the Western Pennsylvania National Bank on stock specifically
devised to the said Robert Glenn Patsch and Donna Lee Patsch;and likewise
of the dividends declared by American Motors C:Jrporation on 500 shares of
sto:::k specifically devised to Isla Sprowls.TheE e dividends have been
der:osited in the estate account by the executor.The Court holds that the
specific devisee in ec..ch case is entitled to the ordinary dividends and they ar
dir3cted to be paid to the owners of the specificc.lly devised stocks.
The matter of the Federal Estate Tax proration has been brought up
at the audit.This Ccurt finds that the will of the decedent in no manner
adversely affects the Act of Assembly directing :he appor:ionment of the
Federal Estate Tax,to-wit,the Estate Tax Apportionment Act of August 24,
1951,P.L.1405,2C P.S.881,et seq.The F3deral Estate Tax is to be
equitably apportioned,unless th3 testator clearly directs either expressly or
by necessary implica:ion a contrary intention.See Leaver1s Estate 393 Pa.
55.This Court holds that the testator has not directed a different apportion
ment than that provided by law.Hence,the appc.rtionmeht will be made
directly in conformity with the terms of said Act.
The accountant has requested a reaward for purposes of payment of
the Federal Estate Tc..x., A reaward of the sum c:$30,000.00 will be made
for such purposes.
-5-
f
,~
.t
In the Orphans'Court of
Washington County,Pennsylvanic
No.64 of 1965"A.A.
In Re:
Estate of
J.CLENJ\T PArrSCH,
Deceased.
"..-~v
~'f¥>-<~
~
ORPHANS'COURT
WASHINGTON.PA.
@lt8tt of Jrltltsyluultiu,
C!!ountg of maslltltgtdlt
......~
Personally before me,the undersigned authority,a .N.o.t..?.f.Y.P.)J.p..l.tG.in and for said
County and State,appeared Aq.Q.lp.h _L..~Z.~.m?..0...___who,being duly
sworn according to law,deposes and says that he is the executor or~m;.s·tT·rt'Or of the estate ofJ.Glenn Patsch,a/k/a James Glenn ..
...pat.l:rcrr;...·..a./k"/a:.····J.~.·····G~·····p·at.$..c·h·········································deceased,that the f~regolng schedules constitute a
complete inventory and appraisement of the real and personal estate of....J??..1:~L.g..~.9..~q.~.D.t._,
)fl~aUs"K~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 just appraisement of each
item made by the above named Executor Administrator.
da~_~!~~,,':~~~~~:c~~:;~~~o~:~~'t~'~==-~-=}Executor-A»~wr
,i ADDITIONAL INSTRUCTIONS
1.An inventory must be filed within three months after appointment of personal representative.
2.A supplemental inventory must be filed within thirty days of discovery of additional assets.
3.1 Original and 2 Copies and 2 RCRI-34,Under $10,000;1 Original and 2 Copies and 2 RCRI-33,Over
$10,000,including Copy of vVill;1 Original and 3 Copies and 2 RCRI-33,Over $50,000,including Copy
of Will and copy of Federal Estate Tax Return.
REFERENCE FOR ADDITIONAL COpy
Act of 1947 P.1.513 Sec.5.2,72 P.S.4844.2
3Jnurntoru anil .Auvraisrmrnt of th.e goods and chattds,rights and credits which wer~
J.Glenn pats?5h,afk)'a James Glenn
of.p..?t§.9..D.J ?.!.KI.?.J..L G..L P..?-..t.:;l.G.D .late 0f.P.~..t.J~.:r..§T'O.W.D..s.h;ip.."_
Washington County,Pa.,taken and made in conformity with the above affidavit./
PERSONALTY
Cash on person
American Express Travelers Checks
I.C.Patsch &Sons,March wages
Social Security
1952 Dodge four-door sedan
1964 Dodge station wagon
H.B.paxton &Sons,rental account
American Motors dividend
American Motors dividend
.The May tag Company dividend
Ashland Oil and Refining Company dividend
Judgment note of Ralph L.Patsch
1 share Canon Building Association
150 shares Hickory Penn Gas Company @ 50¢
25 shares 'Patsch Auto Bus Company @ $5.00
1138 sh.ares Vlestern pennsylvania National Bank
@ 53-1/4
3 shares Public Service and Electric Company
@ 75.656
56 shares The Budd Company @ 16.187
600 shares the Maytag Company @ 38.562
739 shares American Motors Company @ 16.593
DOLLARS CENTS
:'
18 00
60 00
405 08
255 00
75 00
3000 00
196 50
19 00
165 75
210 00
57 90
5000 00
45 00
75 00
125 00
60,j98 50
226 97
906 47
23,137 20
i2,260 23
Dollars Cents
193 shares Ashland Oil and Refining Company
@ 39.437
Western pennsylvania National Bank -Savings
Account
Western pennsylvania National Bank Checking
Account
Metropolitan Life Insurance Company -proceeds
,,policy of insurance
Total
REALTY
1.Lot of ground situate in the Borough of
Houston,Washington County,Pennsylvania,
known and designated as Lot No.3 in Block
No.10 in D.C.Houston Plan of Lots,
recorded in the Recorder's Office of
Washington County in Plan Bock 1,page
173;having erected thereon a two-story
frame building containing store-rooms
and apartment
2.Lot of ground situate in the Borough of
Houston,Washington County,Pennsylvania,
bounded and described as follows,to wit:
Beginning at a point,the intersection of
the western boundary line of Pike street
and the northern boundary line of First
Street;thence in a northerly direction
along said line of Pike street 60 feet to
lot now,or formerly of Isaac N.paxton;
thence along the line of last said lot
North 67°10'West 138.70 feet to land
of campbell L.Reed;thence along last said
land South 23°05'West 60 feet to the line
of First Street aforesaid,thence along
said line of First Street in an easterly
direction 138.70 feet to Pike Street,
the place of beginning;having erected
thereon a two-story apartment dwelling
Total
Grand Total
$7,611 34
1,186 12
2,626 51
of
17,465 10
135,725 67
10,000 00
12,000 00
22,000 00
$157,725 67
January 2,1974
Zeman &I Zeman,Esquires
Zeman Law Bultdlnq
Canouaburq,Pennsylvania 16317
CC:Patrono,Cetsler,Edwards &Pettit
80 E88t Chestnut Street
Washington,Pennsylvania 15301
In Re:Estate of 1.Glenn Patseh,Deceased.
ijo.6i 21 1966 •Q.Ct
Oentlemen:
.Enclosed please find copy of Order setting Friday,
February 8,1974,at 1:30 o'clock P.M••as the time for
Evidentiary Bearing tn reQUd to the above estate.
V1!1r"j ~rul"j yours t
Paul A.simmons,1.
PAS/Vb
Enclosure
•.,.~I •
IN THE COURT OF'COAnvION PLEAS OF V./ASHlNGTON COUNTY,PENNA.
ORFBANS·COURT DIVISION
/1.
No.64 of 1965.C~,~
(
)
(
,)
(
)
(
..ORDER
AND NOV.'.this 2nd day '01 lanuary J 1974.It Is orde ' /
tllllt an Evidentiary HearlnIJ shall be set \n the aboVe captioned matt6%'~I
Friday.February 8,1974,at 1:30 o'elock P.M.,':.'/""S;--.,
All discovery,deposttloDS,and Q1h~Dieessary proeee<l\n 2:l
,,
Estate of
INRE:
1.GLENN PATaCH,
Deceased.
,
for an EVidentiary Hearing lntheabove eapttol1ed_~~fer.shall be immed1alely '",
concluded.
By the Court.,.:;.0 'f')
lsI Paul A.Simmons,
JPIF
t
J\ffibuuit (@f 1.Exrrutnr ODr J\bministratnr
~tatt of Jrnnsgluania.}lUI:
C!tnuntg of lIaslJingtnn
Personally before me,the undersigned authbrity,a .N.Q.t..9.:ry .P.:iJ.p...lt...Q .in and for said
County and State,appeared A9.QJp.h .L...~.z.~m~.D._who,being duly
sworn according to law,deposEs jlnd says that he'is the executor or-:romi-nTrtt"2t"t"Or of the estate of
J.Glenn patsch,a/k/a James Glenn .....pat.gcl'f;a/k/a:..·..J·:n:pa:t1~rc'h..·_deceased,that the foregOing schedules constItute a
complete inventory and appraisement of the real and personal estate oLJ!9.-J:g g.~..9..~.g.~.n:t _ ,
~~except real estate outside the Commonwea:th of Pennsylvania;ttat the figures opposite each item
of real 'and personal estate in the foregoing schedules are det mined and stated by the undersigned to
be the fair value of said items as of the date of the decedent's de ,based Jlpon a just appraisement of each
item made by the above named Executor Administrator.
1.An Inventory must be filed withi::l three months after appointment of personal r pre entati e.
2.A supplemental inventory must be filed within thirty days of discovery of additibnal .se .
3.1 Original and 2 Copies and 2 RCRI-34,Under $10,000;1 Original a:1d 2 Copies and 2 RCRI-33,Over
$10,000,including Copy of Will;1 Original and 3 Copies and,2 RCR:-33,Over $50,000,including Copy
of Will ~nd copy of Federal Estate Tax Return.
REFERENCE FOR ADDITIONAL CO?Y
Act of 1947 P.L.513 Sec.5.2,72 P.S.484....2
...
DOLLARS CENTS
18 00
60 00
405 08
255 00 ..
75 GG
3000 00
196.50
19 00
165 75
210 00
57 90
5000 00
45 00
75 00
125 00
60,598 50
226 97
906 47
f3 ,137 20
,2,260 23
I.C.Patsch &Sons,March wages
PERSONALTY
Cash on person
American Express Travelers Checks...
American Motors dividend
American Motors dividend
.'lIuurutnru tlUb .Apuruisrmrut of the goods and ch1ttels,rights and credits which we~eJ.Glenn patsch,a/kla James Glenn
of P..~.t.§.Q.h.J ,..~Lk/~J G _.p..~.t.§.c..h .late 0f ·p.e..t..e.;r..~T.Q.w.n.s..b.1p..."_
Washington COU;tty,Pa.,taken and made in conformity with the above afidavit.
Social Security
1952 Dodge four-door sedan
1~64 Do~~e station wagon
H.B.paxton &Sons,rental account
Ashland Oil and Refining,company dividend
Judgment note of Ralph L.Patsch
The Ma~tag C?mpany dividend
1 share Canon Building Association
150 shares Hickory Penn Gas Company @ 50¢
25 shares Patsch Auto Bus Company @ $5.00
1138 shares western pennsylvania National B~nk
@ 53-1/43shares'Public Service and Electric Company
@ 75.656
56 shares The Budd Company @ 16.187
600 shares the Maytag Company @ 38.562
739 shares American Motors Company @ 16.593
h
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'I );
Inventory and Appraisement
IN THE ESTATE OF
J.·GLE~PPATSCH,a/k/a JAMES
.J!.1~N.N..r.AT.S..Q.R.L...~L15;/~J.."...<:t...PATSCH
}·iled _:~___:_.,19_§~__
""'2
ZEMAN AND ZEMAN
ZEMAN LAW BLDG
CANONSBURG,PA ..
Dollars
.r
Cents
,.
193 shares Ashland Oil and Refining Company
:@ 39.437
Western pennsylvania National Bank -Savings
Account
Western pennsylvania National Bank -Checking
Account
Metropolitan Life Insurance Company ~proceeds
policy of insurance
Total
REALTY
1.Lot of ground situate'in the Borough of
Houston,Washington County,pennsylvania,
known and designated as Lot No.3 in"Block
No.10 in D.C.Houston Plan of Lots,!
recorded in the Recorder's Office of
Washington County in plan Boo~1,page-
173;having erected thereon a two-story
frame"building containing store-rooms
and apartment
2.Lot of ground situate in the Borough of "
Houston,Washington County,pennsylvania,
bounded and described as follows,to wit:
Beginning at a point,the intersection of
the western boundary line of Pike Street
and the northern boundary line of First
Street;thence in a northerly direction.'
along said line of Pike Street 60 feet to
lot now,or formerly of Isaac N.paxton;
thence along the line of last said lot
North 67 0 lO"West 138.70 feet to land
of campbell L.Reed;thence along last said
"land South 23 0 05 1 West 60 feet to the line
of First Street aforesaid,thence along
said line of First street in an easterly
direction 138.70 feet to Pike Street,
.the place of beginnin~;having erected
thereon a two-story apartment dwelling
Total
Grand Total
$7,611 34
1,186 12
2,626 51
of
17,465 10
135,725 67
10,000 00
12,000 00
22,000 00
$157,725 67
•)r'/
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,....
91,--/.3 g-~
In re:
Estate of
\'J.GLENN PATSCH
a/k/a J'AMES GLENN PATSCH
a/k/a J.G:.-PATSCH::'
-.-._.•..,.<,
..-
::!I •I1+._eo-.G:rJ
~..r..')t.:J.u
INVENTORY AND APPRAISEMENT
R~~~~jJ~.~QL.
ZEMAN AND ZEMAN
LAWYERS
.......
,
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ZEMAN LAW BUILDING
CANONSBURG,PA.
'1 (>tl.J-•~_.~~-~~'=-::::000;=::......1.....-_
____A
.::........========..=:===-==--;:_.=-=--===--.-=='-':
i\ffi~autt OOf 1£xrrntnr ®r i\llmittlatrntnr
f}ttttr of ~rnnllYlnttnttt'l .as:mOltntg of lltall11tngton
Personally before me,the undersigned authority,a..__.__..~.9..t..~.r.y p..~p..lt.~___in and for said
(Aunty and State,appeared Ad.o.lph L...Z.eman.____.._._.._ _"____wh0,being duly
sworn accordin1p£<t\gFh~el~Pl~/~ndf.ayt;:hapa~crls the executor ~ilCxet~~1,{t)fXM of the estate of
...............J.•..""Gl.e.nn pa.t.s.c.h a./k/a J.ame.~Gle.n~l~ffl1'~~tttg~f?r~rv..rach:;d~lea~onp~~~d,h
complete inventory and appraisement of the real and personal estate oL_J Gl.e.nn pa.t..s.~.h.9.:z._.z~
deceased,except real estate outside the Commonwealth of Pennsylvania;that the figures opposi,te 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 just appraisement of each
item made by the above named Executor A~~1;7:~
daYO~~O':~~~~=~~~~~~6:~e~~=_~=}Executor-~-=--
ADDITIONAL INSTRUCTIONS
1.An inventory must be filed within three .\nonths after appointment of personal representative.
2.A supplemental inventory must be filed within thitty da;ts of discovery of additional assets.
3.1 Original and 2 Copies and 2 RCRI-34,Under $10,000;1 Original and 2 Copies and 2 RCRI-33,Over
$10,000,including Copy of Will;1 Original and 3 Copies and 2 RCRI-33,Over $50,000,including Copy
of Will and copy of Federal Estate Tax Return.
REFERENCE FOR ADDITIONAL COPY
Act of 1947 P.L.513 Sec.5~2.72 P.S.4844.2
SUPPLEMENTARY
.1Jnurntnry aiW Ap.vratnrmrnt of the goods and chattels,rights and credits which {(JereGlennpatsch,a/k(a J.G.patsch
of._J..~G.J.~.D.n..._r.9..t..~..9..h-';:l..I.~/9.J.:9.m~..~l._.late cf p.~.~.~.r..~_'rQ~·~.~.h.~.p____..__
Washington.County,Pa.;take·n and made in conformity with the above affidavit.
James/
!
DOLLARS CENTS
PERSONALTY
356 shares of patsch Bros.,Inc.at 188.60 per share
1090 shares I.c.patsch and Sons,Inc.at 65.375 per
share
Total
67,141 60
70,958 75
38,100 35
,{'..
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IN THE ORPHAN'S COURT OF WASHINGTON COUNTY,PENNSYLVANIA
In re:
Estate of.J.GLENN PATSCH,
a/k/a JAMES GLENN PATSCH,
a/k/a J.G.PATSCH,
No.64 of 1965,A. A.
Deceased
SUPPLEMENTAL.PETITION FOR AUDIT
To balance for distribution.as shown by Audit Petition $264,832.88
To additional debits since filing of Audit Petition
34,693.75
:...........
10 "'I,~"'7"585.5"I
$-2e.sT4-l-£3-:-J4.5-'J..(g.,....cC{;!P{<I.{~-
$125.00
$300.00
---1160 .51
585.57)'/~,~
'I v')....,C"QBalance
American Motors
Corporation dividend
Western pennsylvania
National Bank
dividend
United States 1963
Tax Refund
u::.._--------r'fotal •
March 19,1965.
April 1,1965.
June 7,1965.
(()z,t,$"1
credits since filing of Audit petition
March 30,1965.District Director of
Internal Revenue,
1964 Income Tax 308.32
June 14,1965.District Director of
Internal Revenue,
Federal Estate Tax 34,385.43
Total 34,693.75
Balance for
COMMONWEALTH OF PENNSYLVANIA ~
COUNTY OF WASHINGTON ~ss:.
The within-named fiduciary being dUly sworn,declares that
the facts set forth in the foregoing Supplemental Petition are
true to the best of his knowledge nd belief.
Sworn to and
subscribed before me\,/1 ,~,
....,j ,l-,this).,;1.4'tn day of June,1965
",\",,<\9/&;ft};~~\.)"\'"'
•Mr~;1,q;I'Y~~~'Zem,an,Notary Public
C ",~...,,"jY Washington County,Pa...ano,l"ux·'".'.,,'My Commlss:OI1 Expires
\June 2G,1967
..
No.64 of 1965,A. A.
In re:
Estate of J.GLENN PATSCH,
a/k/a JAMES GLENN PATSCH,
a/k/a J.G.PATSCH,
Deceased
"•f
'I
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-------,.....
SUPPLEMENTAL PETITION
(.FOR AUDIT
~J
..,
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ZEMAN AND ZEMAN
LAWYERS
CANONSBURG,f'A.
ZEMAN LAW BUILDINGI
-
~-
""-_...
lJu t4r ®rpl1ans~Olourt of Basqtngton QIounty
In the matter of the .First._and..F.inal.....
ESTATE Oc
......;J...Q.l~mn ..:r.at.s.cb.._aNla _..__.
No.__..6.4 Of 19...65.-._.,AA
· -...J.ames.-.Glenn..P..atsch$------------.
_____._._.1l.~_<;.~.~~~.c;\,-,...
Account of._AdQ1ph..La..Zeman.._ .
.__ __. ..~e..cu.tor _._.__._
ADJUDICATION AND DECREE
And :10W__._m.__AUgtlst __c2.-£..,19 65.,this matter came on for hearing,
audit and di5tribution 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
$-------------.231,.167-.7.0-------.---..and the account is accordingly confirmed;and it is ordered,
adjudged an::l decreed that the said balance be j::aid out by the Accountant in accordance with the
schedule of distribution hereto attached and made a part hereof,unless exceptions hereto be filed
sec.reg.or en appeal be taken herefrom sec.leg.
I
~,..4 --...
(I •
SCHEDULE OEf:"i DISTRIBUTION
I "
Edward P.Patsch"(Adam L.sande~;~sq.),Executor of
the estate of Wilma P.Patsch,widow"now deceased,
bequest as set forth in Paragraph lSecond of the Will
"•••so much or mw estate as ••••••if r had died
intestate""i."1c1uding the foll~g assets,held in
kind and distributed as such at the values as shewn
(Appraised value):
a 1/3 interest in 356 shares of P.~tsCh Bros.,Inc.and
a 1/3 interest in 1090 shares of :r.C.Patsch &Sons,Inc.
subject to the terms of an agreement entered into on
_day of May,1965;together with $43,117.09 cash
$197,131.54
700.00-.~
171.50
$-231~67_.7.0
J384.66
$196,431.54
:1;032.57
265,862.20
34694.50
30000.00
82250,54
$107,881.00
$1000.00
180.00
Additional debit asked at audit
...,tirBalanceperaccount__.__...___..__{~._____.,.f!.·rI';:~',
Additional credit asked at audit 'f;~r1Balance----,--------..----------.-r --!-----..
Deduct Clerk's Costs &Receipts~_Adjudi.(latian..&...omer _.....
Attorney Zeman-&.-Zeman-----..-JI.j --.--..-----.
fl ,I.'Jil,,'IEdwardP.Patsch,Executor of the estate of Wilma P.
Patsch,widow,now deceased:t·;R
Famlly Exemption (by agreement)oj
Claim for ::upport ;~~.~•:\J
.,.1\.1.\
Adolph L.Zeman,Executor"reaward"fof Federal Estate
Tax conting::mciese After the tax is fu~settled and
the accountants liability ceast~s,;the balance of this
award remaining shall follow ~he 'decree of distribution
herein made,and no further fo~~ccounting to the
Court shall be necessary,,I
1.<'•If':I•.\J
Josephine M.toug1as,Agent,transfei inheritance Tax:
Estate liability 1-$3273.61
Interest from 3-22-65 to 9-4-65 ..,88.32
Individual liability of Glenn F.Patsch 22.13
Interest due from 3-22-65 to 9-4-.65 .60
I /Ii
Add -Interest received on Note of R'alph Patsch,
J
..,
No.Of
In the matter of the
~account of
.'
of Estate of
19 ,A.A.
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$53,258.94
1594.93
$54,853.87
.37lA3.03
$92,266.90
shares stock of American Motors Corporation valued at
$8296.50 with dividends inclUding that of 6-19-65,
totaling $625.ooj'subject however to the payment to
the accountant of the share of Federal.Estate Tax as
due and as equitably prorated in the amount of
$l412.73;held in kind and distributed as such at the
value as shown;however in addition to the Federal
Estate Tax as indicated above,Isla Sprowls owes and
must pay to the accountant,Federal.Estate Tax allocated
to her on account of Insurance received by her as
shown on Schedule D of the Form 1Ch,being l of $2140.0 I
or $1010.00 with her share of tax prorated at $182.20.8921.,0
..
Cash contribution -to enable residuary legatees to take
items in kind:
Glenn Ferris Patsch -On Transfer Inheritance Tax
and interest due on
individual liability $22.13
-Federal Tax on proceeds
of Insurance receiVed 182.20
-Federal Tax on jointly
held bonds 425.70
-Share of contributic'n
towards residuary assets
in kind 18391,20
Edward P.Patsch -Share of contribution towards
residuary assets in kind l8391e20-..
Surcharge -As indicated above -Contribution towards
Federal Estate Tax due as equitably
prorated:-
-On bequest of stock
-On proceeds of Insurance received~
.
.,..~""""1 ~,-"
I
I
Westem Pennsylvania National Bank,Testamentary
Guardian of the estate of Robert Glenn Patsch,grandson
a minor,specific bequest in kind of 500 shares stock 0 ~
Western Pennsylvania.National Bank valued at $26625.00
together with 30 shares stock of Western Pennsylvania
National Bank received as a stock dividend;and $759.00
cash dividends;subject however to the payment to the ,
accountant of the share of Federal Estate Tax due
thereon as equitably prorated in the amount of ,
$4533.72;held in kind and distributed as such at the
27384.QQvalueasshown,
$80,497.00
Surcharge ..Contribution towards Federal Estate Tax due
!l2~3.72asequitablyproratedandchargedabove,
I $85,030.72 I
Westem Pennsylvania National Bank,Testamentary
Guardian of the estate of Donna Lee Patsch,granddaught r,
a minor,specific bequest in kind of 500 shares stock
of Westem Pennsylvania National Bank valued at
,$26625.00 together with 30 shares stock of Westem,Pennsylvania National Bank received as a stock
dividend;and $759.00 cash dividends;subject however,
to the payment to the accountant of the share of
Federal Estate Tax due thereon as equitably prorated
in the amount of $4533.72;held in kind and
distributed as such at the value as shown,27384.00
$57,646.72
Surcharge -Contribution towards Federal Estate Tax due
as equitably prorated and charged above,4533.72
$62,180.44
Isla Sprowls,sister,specific bequest in kind of 500
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Glenn Ferris Patsch"son,1/2 residue,including 1/3
interest in 356 shares stock of Patsch Brose"-Inc.,
~a 1/3 interest in 1090 shares of I.C.Patsch &Som ,
Ince stock;held in kind and distributed as such at-
the appraised value,subject however to the terms of
an agreement made under date of Mq,196.5".46133045
Edward P.Patsch,(Adam L.S"anders,Esq.)"son,1/2
residue including an 1/3 iJiterest in 356 shares stock
of Patsch Bros.,Inc.and a 1/3 interest in 1090 shares
of I.C.Patsch &Sons,Inc.stock;held in kind and
distributed as such at the appraised value,subject
however to the terms of an agreement made-under "date-
of _May,196.5"46133..45
No balance
-.--
:In the matter of the First and Finalr
~;
No....QU.Of 19.,.65.,A.A.
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account of Adolph L.Zeman
Executor
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deceased
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LAST WILL AND TESTAMENT
"r
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.".,.·ft;.,·'·KNO~ALL MEN BY n~ESE PRESENTS,That I,J.Glenn P~tsChl
of the Borough of Houst·on,.Washington County,'Pennsylvani~,~
...'",...,~=.:"...-;"".4\;';...~".+.1"",~.:---~.:.-:,..."".~..
being of sound mind,memory.and-ur.te·f"standingTdo-~here,by .make,
publ ish and declare this 'as and for my last will and test'ament,
..•l •
hereby revoking and making null and void all wills or writings.
in the nature thereof by me at any time heretofore made.
I
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FIRST:I direct tha t all my just debts,funeral exp ense.s',
~1nheritancetaxes,and costs of administering my estate,be first
'.
paid by my executor hereinafter named.
SECOND:I give,bequeath and devise to my Wife,.\'alm~D.
patsch,so·much of my estate as she would be entitled to unde'r
the Laws of the Comnonweal th of'-Pennsylvania ·.if I ·had·,...,died
intestate.
.'
....~
.
<,•,.,,~
THIffi):I \vill'bequeath and devise .al:l....!oll·erest,.residue..'..
and remainder of my estate to my children,Glenn Ferris Pat~~h
and Edward Phillip Patsch,absolutely and in fee.simple,mare and"
share alike.
,,
FOURTH:. I do hereby appoint the Citizens Trust Company'
·of .Canonsburg ,testamentary guardian.of my minor childr~n,Glen~~..
"
Ferris.Patsch and Edward Phillip Patsch.
.-.,........-.~.....~~~.:~.'"":'-~..lIIo:•~~1":.-•...;
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FIFTH:I do hereby authorize and empowar my exe cutor-.'\
here inafter named to make'any arrang ement which he may deem just.\'.
and reasonable,for the settlement and adju.stment vlitil rrry surviv-
ing partner or partners of all my rights and l·iabilities in.
respect of any business in which I may be engaGed.as a p~rtnc~at
the time of my death ,with full p'ower to accept an agree,dor .
In .,..•....~.'.
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elf!J:;iO~hee"e'lq \:'irl n1 odw ,ett 19 tH)tlea~"1q 9:.ij tIl Jnc;:1J3J~&j
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LAST 'iVILL AND TESTAMENT
KNO~ALL MEN BY n{ESE PRESENTS,That I,,J.Glenn Patsch,
of the Borough of Houst'on,,Washington County,Pennsylvania,
being of sound mind,memory and lrr.c...e:<standing,do hereby make,
publish and declare this 'as and for my la st will and test'ament,
hereby revoking and making null and void all wills or writings
in the nature thereof by me at any time heretofore made.
FIRST:I direct that all my just debts,funeral expenses,
inheritance taxes,and costs of administering my estate,be first
paid by my executor hereinafter named.
SECOND:I give,bequeath and devise to my wife,\'lilma o.
Patsch,so much of my estate as she would be entitled to under
the Laws of the Comnonweal th of,Pennsylvania if I bad died
intestate.
THIffi):I \vill,bequeath and devise all the rest,residue
and remainder of my estate to my children,Glenn Ferris Patsch
and Edward Phillip Patsch,absolutely and in fee,simple,share and
share alike.
FOURTH:I do hereby appoint the Citizens Trust Company
of 'Caponsburg,testamentary guardian,of my minor children,Glenn
Ferris Patsch and Edward Phillip Patsch.
FIFTH:I do hereby authorize and empov.er my executor
hereinafter named to make'any arrangement which he may deem just,
and reasonabl e,for the settl ement and adjustment viitil my surv i v-
ing partner or partners of all my rights and liabilities in
respect of any business in which I may be enga~ed as a p~rtncr at
the time of my death,with full power to accept an agreed or ,
'.
.'"--".'··-·····-·-..·...-··----·-r---...~-.---.__.---'.---..- " .__..'._ - _..
estimated sum as the value of my share and interest in such
partnersh~p business,.and to make any arranGement for ~ivin~
time to my surviving partner or partners,and for acceptinG
payment 5 from him or them by such instalment 5 a 5 may be thought.
proper,end generally to act in the premises in such JIlanner as
I could do if living,without being liable for any loss ~1ich
may be occasioned thereby;or in the exercise of his sound
discretion,to continue,for the benefit of my estate,for such
period or periods as he shall think expedient,any business i~
which I may be enzaged or interested at the time of ~decease,
whether alone or 1n partnership with any person or persons,
and in the latter case whether such continuance sh~ll be required
by the terms of any articles or agreement of purtnership ~mich
may be SUbsisting at my deceaoe or not;and 'to.enter into any
new arrangement or agreement,from time to time,with aYlY
pc.rtner or partners,'in relation to any such business,either by
way of substitution for any arrangement or agreement subsistinG
at my death,or otherwise,and to take any partner or ~rtners,
or additional partner or partners,into any such busineso,:;.nd
from time to time"to alter or vary.any arrangement or agreement
under which such business may be carried on,or the nature of
the business,as my said exec~~or may think fit.
'.SI?CTH:I do hereby authorize and empower the testamentary
guardian of my minor children,1n the exercise of its sound
discretion,to join with any other parties in interest in the
sale of any real estate of vhlch I may die seized,without pro-
curing an order 0 f court for thi s purpose;suc.h sale to be for
.="3,)~....:ro':!:••.....-_.----...._-------------_._._--_.-
such price and upon such terms as s"aid guardian rr:J...a.y deem to the,
best interest of the estates of its wards.
LA3TLY,I do hereby nominate,constitute and appoint
c.W.Patsch as executor,of-thi-omy last y;i-l-L.and.testament.
IN WITNESS \~EREOF,I have hereunto set my hand and seal
this _day of JUly,in the year of our Lord nineteen
hundred fo~Y£even
Signed,sealed,pUblished,and declared by J.Glenn
Patsch,the testator above named,as and for his last will and
testament in the presence'of us,who in his presence at his
request,and in the presence of each bther,have hereunto set
our names as attesting witnesse~.(
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IN"THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNSYLVANIA
ill RE:
Estate of
J.GLENN PATSCH,
D3ceased.
(
)
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)
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o R D E R
Nc.64 of 1965,A. A.
A~NOW this !3>day of July,1965,in the matter of
tte ADJUDICATION by b.e Court,filed on July 9,1965,in the Estate of
J.Glenn Patsch,Deceased,a~No.64 of 1965,A.A.,the time for filing
e:{ceptions thereto is hereby extended to August 16th,1965.
I I
D P.~p.a:=rP.<i •
No.64 of 1965,A.A.
;t~
ORDER
ORPHANS'COURT
WASHINGTON,PA.
~
~
Estate of
J.GLENN PATSCH,
In Re:
In the Orphans'Court of
Washington County,Pennsylvanic
------------
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Porm 58 O.C.
STATE OF PENNSYLVANIA,l
WASHINGTON SS:
COUNTY OF ~lGH<IRNX,
Personally appeared before me the'undersigned authority
Wm.B.Larkin,Trust Officer,Western Pennsylvania National B~nk,Pittsburgh.Penna.'ll
guardian of the estate of Donna Lee Patsch
minor ,who being duly sworn,deposes and sa~'s that the following is a tro:and correct Inventory and
Statement of the personal and real property which are of the estate of the abO":named minor
/~:r,_-km~~t.
."J'Notcl'ry 'PtiblicI.,
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•,\l~........,..._I:-:!.(Lay Dollars Centsurcc:"":'·-t"~'....~~
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Estate of J.Glenn Patsch -Amount awarded per Deo::::-ee No.64
of 1965 dated August 25,1965
530 ShE.res Western Pennsvlvania National Bank ca'Jital stock.
valued at !t26 625 00 and !t75q 00 C;:l sh dividend sl1!1>'e r t how-
ever to pavment of F ede:ral Estate Tax due thereon 3$eauitablv
amount of $4.533.72 Iproratedinthe27,384 00
.
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.-
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NOTE-If real estate,~jve street and number,Ward of City,Borough C1'Township,andCounty,and reference to Deed,Mortgage,Volume ar:d Page.
If oash in bank.ldve name of same.
fO~~~p~~})O~'
No.64 a .'1 oJ
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-.I N R EE S TAT E
OF
t::I Donnp.Lee Patsch
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Minors.
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Fee $/~~J"/
Filed /~;.5-1,/19-I
~~P-i>tf"1J
Adolph Zeman
s~[WID .-
~~t 1 ,~lJ.,.,Vfl GUARDIAN'S
INVEN;TORY AND
-STATE't\1ENT;:;
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Zeman Law Building Attomey.
Cannonsburg,Pennsylvania SH5-2400
·-<'.L ~,;.j,·1
Form 58 O.C.
STATE OF PENNSYLVAN1A,I-SS·
COUNTY OF ~iM .
Personally appeared before me the'undersigned authority
Wm.B.Larkin,Trust Officer.Western pennsylvania National Bank,Pittsburgh,Penna.
guardian of the estate of__-=R:.:.o.:...:,.b..:.e..:.r..:.t.....:G::..::.:le:..:n;:;:n::....:P.....:a::,.t:.,:s:....:c:.,:h.:.-------------------
minor,who being duly sworn,deposes and says that the following is a true and correct Inventory and
Statement of the personal and real property which are of the estate of the above named minor
-,
1d2KErL~:.~.",;.~~.:~~~:.":ce:r·:TY.Dollars CentsIWC~"':3~:~"E:'.Hm
mK~d 1.;%~-
Estate of J.Glenn Patsch -Amount awarded neT Decree No.64
of 1965 dated August 25)1965
530 Shares Western Pennsylvania National Bank)capital stock)-
valued at$26 625.00 and~59.00 cash dividend.subiect however
to payment of Federal Estate Tax due thereon as equ1tablv
pro rated in the amount of $4,533.72 27,384 00
.
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NOTE-If real estate,~ive street and number,Ward of City,Borough or Township,and
County,and reference to Deed,Mortgage,V'llume and Page.
If cash in bank.Jrive name of same.
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64 d -65No.Tenn,la...:..:::.fr+
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INREEsTATE
OF.
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,.Robert Glenn Patsch
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Minors.
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V GUARDIAN'S
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INVENTORY AND
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STATE~MEN:r.
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Adolph Zeman
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F:'/~65
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Zeman Law Building Attorney.
Cannonsburg,Pennsylvania SH5-2400'..,
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
IN RE:
ESTATE OF J.GLENN PATSCH,
Deceased.
NO.64 O?1965,A.A.
o R D E R
AND NOW,this 23rd day of October,1970,the petition of
Edward P.Patsch for an order to permit inspection and copying of
books and documents,dated April 20,1970,h~ving been presented
in open court,it is ordered that it be filet,and on motion of
Francis H.Patrono,Esquire,it is hereby ORDERED AND DECREED that:
1.Adolph L.Zeman,I.C.Patsch and Sons,Inc.,
Patsch Bros.,Inc.,Patsch Bros.Coal Co.,and William C.Patsch
are hereby directed to permit the petitionerr or his attorney,or
his authorized accountant,or any of them,to enter upon the prem-
ises of I.C.Patsch and Sons,Inc.,of Patsch Bros.,Inc.,and
Patsch Bros.Coal Company,in Houston,Pennsylvania and into the
office of those organizations thereon.
2.Adolph L.Zeman,I.C.Patsch and Sons,Inc.,
Patsch Bros.,Inc.,Patsch Bros.Coal Co.,~d William C.Patsch
are hereby directed to produce for examination by the plaintiff,
or his attorney,or his authorized accountant,or any of them,all
books and records of I.C.Patsch and Sons.~Inc.,Patsch Bros.,
Inc.,and Patsch Bros.Coal Company,which have pertinence to the
assets and liabilities of those organizatio~s on the date of death
of J.Glenn Patsch,Marcn 22,1964.
3.Adolph L.Zeman,I.C.Patsch and Sons,Inc.,
Patsch Bros.,Inc.,Patsch Bros.Coal Co.,and William C.Patsch
are ~ereby directed to permit the plaintiff,or his attorney,or
his authorized accountant,or any of them,to examine and,in
their discretion to copy,any of the said books and records referr d
to in the preceding paragraph.
,
,
,.l.
IN THE COURT OF COMMON PLEAS
OF WASHINGTON COUNTY,PENNA.
ORPHANS'COURT DIVISION
NO.64 OF 1965,A.A.
-1
IN RE:
ESTATE OF J.GT~NN
PATSCH,Deceased.·1
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~-~'(l'-~~~1?1 'i ~.,"9 {~~t),,('1).-\)J/J \J~:'\.J~\l~"q~TRONO.CEISLER and EDWARDS
Attorneys at Law
80 East Chestnut Street
Washin.!}Jon,Pennsylvania 15301\
~fl89 _;',kf)4ff
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IN THE ORPHANS I COURT OF WASHINGTON COUNTY,PENNSYLVANIA
ESTATE OF J.GLENN PATSCH
a/k/a JAMES GLENN PATSCH
a/k/a J.G.PATSCH
FIRST AND FINAL ACCOUNT OF
.ADOLPH L.ZEMAN,EXECUTOR
SCHEDULE A
PRINCIPAL PERSONALTY
To inventory
TO supplemental inventory
Gains on sale and conversion of asseta:
$135,725.67
138,100.35
273,826.02
,Proceeds sale 1 share Canon
Building Association $-49.00
carrying value 45.00 $4.00
Proceeds sale 56 shares
Budd Company
carrying value
Proceeds sale 206 shares
western Pennsylvania
Nati"nal Bank
carrying value
To error on appraisal of
739 shares American
Motors Co.
To error on appraisal of
1090 shares I.C.patsch
&Sons,Inc.
Proceeds sale 150 shares
Hickory-Penn Gas Co.
carr;~ling value
Proceeds sale 25 shares
patsch Auto Bus Co.
carrying value
906.95
906.47
10,604.76
7,348.50
125.00
125.00
.48
2.00
300.00
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Proceeds sale 1952
Dodge 4 door sedan
Carrying value
Proceeds sale 1964 Dodge
Station Wagon
carrying value
75.00
75.00
3,000.00
3,000.00
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Stock dividends:
Certificate No.33681 for 68 shares
Western Pennsylvania National Bank,
being 6%stock dividend declared
February 26,1964,and.being one
share for each 16-2/3 shares held
Certificate No.87796 for 3 shares
Public Service Electric and Gas
C(JlIIlpany declared May 20,1964,
and being a two for one split.
Loss od Sale and Conversion'of Assets:
o
o o
Proceeds sale 193 shar~s
Ashland Oil &Re@ining Co.
carrying value
7,262.32
7,611.34
Proceeds sale 6 shares Public
Service Electric &Gas Co.
Carrying value
212.67
226.97 -14.30
Proceeds sale 239 shares
American Motors
carrying value
Proceeds sale 600 shares
Maytag Company
carrying value
3,279.50
3,965.73
22,687.60
~3,137.20
SCHEDULE B
-686.23'
-449.60 .-1,499.15
$275,889.61
Western pennsylvania National Bank dividend 341.40
Public Service Electric &Gas Co.dividend 1.95
Budd Company dividend 8.40
Americ~n Motors Company dividend 59.75
H.A.McIlvaine insurance refund 33.00
April 8,1964
April 10,1964
April 10,1964
June 8,1964
June 29,1964
June 29,1964
"
:NCOME.
"
PERSONALTY
"""15.40
-2-
Ashland Oil &Refining Co.dividend $67.55
May tag Company dividend .210.00
June 29,1964
June'29,1964
July 13,1964
June 13,1964
JUly 13,1964
July 13,1964
JUly 13,1964
W.C.31ack Agency,insurance refund .10.95
Monarch Insurance Co.,premium refund .43.89
Public Service Gas &Electric Co.di~idend .98
Public Service Gas &Electric Co.dividend .98
Western Pennsylvania National Bank dividend 361.80
September 24,1964 American Motors Co.dividend 125.00
October 5,1964 Western pennsylvania National Bank,
dividend 300.00
October 24,1964
November,1964
December,1964
January 4,1965
American Motors Co.dividend
Western Pennsylvania National Bank
dividend
Western Pennsylvania National Bank
dividend
American Motors Company dividend
125.00
61.80
300.00
125.00
Interest on savings account -
Western Pennsylvania National Bank 41.85
$2,234.70
SCHEDULE C
PRINCIPAL REALTY
Inventory 22,000.00
Proceeds sale to Domenick Falconi
real estate Lot No.3 Block No.10
D.C.Houston Plan (p'lan Book 1 page
173,Houston)
Carrying value
Proceeds sale to Edward P.Patsch,
lot of ground Houston,Pa.corner
of Pike Street and First Street,
having erected thereon a 2 story
apartment dwelling
carrying value
$10,000.00
10,000.00
12,857.68
12,000.00
o
857.68
22,857.68
-3-
SCHEDULE D
INCOME -REALTY
H.B.Paxton Agency,April rent account
N.C.Black Agency,insurance refund
H.B.Paxton Agency,May rent account
H.B.Paxton Agency,insurance refund
H.B.Paxton Agency,June rent account
H.B.Paxton Agency,JUly rent account
H.B.Paxton Agency,August rent account
H.B.Paxton Agency,insurance refund
Merchants &Business Mens Mutual Insurance Co.,
insurance refund
$199.50
54.70
146.64
17.00
132.05
.262.25
51.12
.207.04
97.89
1,168.19
DISBURSEMENTS
Josephine M.Douglas,Register Letters 33.50
Washington Record Co.Advertising 10.00
The Daily Notes Adv~rtising 8.25
Josephine M.Douglas,Register Inventory 4.00
Josephine M.Douglas,Register Supple Inventory 3.00
Josephine M.Douglas,Register Certified copies
and short
certificates 13.45
Alachua County Health Department Death,Certificates 5.00
Josephine M.Douglas,Register Certified copies
of Will and Shors
Certificates 9.50
Speakman Funeral Home
Oak Apring Cemetery Co.
Gaydos Monument Co.
University Clinic
Jeffreys Drug Store
H.B.Paxton Agency
Zeman and Zeman
-4-
Burial 2,150.00
Burial lot 510.00
Marker 960.00
Services 30.50
Book account 9.60
Insurance 171.01
Services rendered
to decedent
during lifetime 500.00
Russell Marino,County Treasurer 1964 County Tax
Wilda E.Sickles,Tax Collector 1964 Boro TeX·
W~lda E.Sickles,Tax Collector 1964 School Tax
85.71
101.05
346.45
Western Pennsylvania National Bank Safe deposit box
Domenick Falconi
H.B.Paxton Co.
H.B.Paxton Agency
Tax adjustment
on sale of'
property
Commission on
sale of real
estate
Insurance
101.33
250.00
.77.29
·7.70
Josephine M.Do:uglas,Agent On account
inheritance tax 2,850.00 .
Zeman and Zeman Counsel fees 13,892.71
Adolph L.Zeman Commissions 15,107.50
Josephine M.Douglas,Register Filing account 23.00
37,320.55
SUMMARY
Principal personalty balance
Income personalty balance
Principal realty balance
Income realty balance
Disbursements
Net balance
The balance consists of the following:
Bequest to sister Isla Sprowls of 500 shares
of American Motor Stocks @ 16.593
Bequest to grandchildren,Robert Glenn Patsch
and Donna Lee Patsch each,500 shares of
Western Pennsylvania National Bank @ 53-1/4
JUdgment note of Ralph L.Patsch
356 shares of Patsch Brothers,Inc.at188.60 per share
1090 shares of I.C.Patsch &Sons,Inc.at
65.375 per share
Cash
-5-
~275,889.61
2,234.70
22,857.68
1,168.19
302,150.18
37,320.55
264,829.63
8,29~.60
53,250.00
5,000.00
67,141.60
71,258.75
59,882.78
264,829.63
STATE OF PENNSYLVANIA)ss:
WASHINGTON COUNTY )
The within Accountant
deposes and says that the above
correct as he verily believes.
Sworn to and subscribed
before me this 25th
day o~,J~nuary,1965
em 9b..-f?~~ota~ubl1".
MMary P.Zeman,Notary Publicca~s~nShUrg,Washington C?unty,Pa.
My Commisdon Expires
June 20,.1-967
sworn according to law,
stated is true and
·.
Washington County,ss:I do certify that I have given legal notice
to all .persons concerned of the filing of the
within:account in the manner prescribed by
statute and Rule of Court,as evidence by
proofs thereof filed to No.-------
Witness my hand and official seal this
___day of 196_
Register of Wills
The Court is respectfully requested
to determine proper distribution in
this estate.
Counsel for Accountant
,'TI-i'E DAf LY NOTES
CANONSBURG,·PA.
.PROOF OF PUBLICATION
In compliance with the Newspaper Advertising Act of May 16,1929,P.L.1784,
Sec.3,paragraph (3)and (25).
State of Pennsylvania L
County of Washington rss.
Personally a2peared before me,a Notary Public in and for said county and state,Mabel Z.Day ........................................,who,bemg duly sworn,deposes and says:that
.........sha is t.beb.Q.Qkke.e.per...of the Notes Publishing &Printing Co.,a Penn-
sylvania corporatbn,and its agent in this behalf:that the said company.is the pub-
lisher of The Daily Notes,published daily except Saturday and Sunday,having its place
of business at Canonsburg,Washington.County,Pennsylvania;that the said Daily
Notes was established August 1,1875;that the printed notice or advertisement,at-
tached hereto is a copy of a notice Or advertisement,exactly as printed or published,
which appeared in the said newspaper in its regular issues on the following dates:
...................................................:Apr.il 6.,Ap.r..11.13.~~..Alpr.1.1...20.,~9.64..
that the affiant or the corporation in behalf of which ~h.~is acting is not inter-
ested in the subject matter of said notice or advertising and that all of the allegations
of.this affidavit £s to the time,place and character of the publication are true.sw=-:~';U.=ib.~-:::::;:;;.--~~~
==-~---------'----'
",L~GAL NOTICE I
j
EXECUTOR'S NOTICE
Esta~e of J.Glenn Patsch,'a/k,/aJamesGlennPatsch,a/'</a J.-G.Patsch,deceased,late ~f Peters
Township,Washington County,
Penna.,Letters testamentary upon the,above estate having been granted
to the undersigned,notice is here-by given to those 'indebLed thel'e-to to mal,e immediate payment,
and to those having claims or de-mands to present them for ~ettle
ment.
Adolph L.ZemE.nExecutorZemanLaw1l1:Jg.
Canonsburg-,1'a
I Zeman and Zeman,Attorneys
,~eman Law Bldg.Canonsburg,1'a.April 6,13,20,1964b-,,;,.,,;,.-'---'----'--~-~·,
•f
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1-1l....,.~Washington County Reports
63 SOUTH MAIN STREET
Washington,Pennsylvania
(PUBLISHED BY WASHINGTON COUNTY BAR ASSOCI,t>TION)
Estate Notices
The Register of Wills has granted letters,
testamentary or of administration,in the
following estates.Notice is hereby given
to all persons indebted thereto to make
payment without delay and to those hav-
ing claims or demands to present them
for settlement to the Executors or Admin-
istrators or their Attorneys.
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PROOF OF PUBLICATION
In complian:e with the Newspaper Advertising A:t of May 16,1929,P.L.
1784 Sec.3,paragraphs (3:and (25).
COUNTY OF WASBIWGTON 1
STATE OF PENNS7IRANIA (SS.
Personally appeared Jefore me,a Notary Public ire and for ~aid County an,j
Commonwealth,~HARLES C.KELLER,who,being :July swor:J,deposes an·:
says:that he is the Editor of the WASHINGTON CJUNTY REPORTS,th:
official legal periodical for said Washington County,publis'hed we:kly having it;;
place of business at Washington,Washington County,I'ennsylvallia,and is act-
ing as its agent in this behalf;that the said WASHINGTON COl'NTY
REPORTS was established on March 31,1920,and was designatec as the official
legal publication fc.r Washington County,Pennsylvania,by order of the several
courts of said COUllty,dated November 11,1920;that the printed notice or adver'-
tisement attacbed hereto is a copy of a notice or adverti~ment,eXactly as printed
or published,which appeared in the said legal periJdical i~_its regular issues on the
following dates:
PATSCH,J.GLENN a/k/a JAMESGLENNPATSCH,a/k/a J.G.PATSCH,Dec'd.
Late of Peters Township,Washing-ton County,Penna.Executor:Adolph L.Zeman,ZemanLawBldg.,Canonsburg.Penna.Attorneys:Zeman and Zeman,2emanLawBldg.,Canonsburg,Penna.
.......A.P.+.J,).9 J.9._.Z.~.l..~.64 .
"
that the affiant Ot the corpcration in behalf of which he i,acting is:not interested
in the subject manter of said notice or advertising .and tha:all of tho:allegations of
this affidavit as~~me.place and chm 0:the publication are true.
01071&-C~,f(!L&)~
...,,\'\~\'.Editor:~
scnbed before me thIS ~~?/'.f;.,.:\.0._'~~'--",.";~-~;~
Sworn to and
....2.3~rd..day of....._.....p..t:l.,196 4 ..e........-..........:~.
N y Public
KATHERINE C.'iAR,taryPublic
Washington Count·ennsylvania
My Cammi,sion Expires
Novembar 1.1965
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ESTATE OF J.GLENN PATSCH
a/k/a .JAMES GLENN PATSCH
a./k/a J.U.PATSCH
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CANONSBURG,PA.
ZEMAN LAW BUILDING
11.?-'!-PJ./-
FIRST AND FINAL ACCOUNT OF
ADOLPH L.ZEMAN,EXECUTOR
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"ZEMAN AND :t.:EMAN
LAWYERS
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DliISION
In re:
ESTATE OF J.GLE;NN PATSCR,
Deceased
)
I No.64 of 1965 o.c.
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MOTION .'~.
AND NOW i January Jo,1974,corne Patrono,Ceisler,Edwards
and Pettit and Zeman and Zeman,attorneys for the respective
par~1es in interest,and respectfully move that Your Honorable
Court continue the eVidentiary hearing which has been scheduled
for Friday,February 8,1974,to April 24,1974,or as soon there-
after as such hearing may be ,convenient to 'the Court.In support
of this Motion,it is averred.that such coatinuance will enable
counsel to participate in settlement negotiations.
ISLER,EDWARDS AND PETTIT
-By:.(..GaUJL.e.tA
Attorneys for ~dward P.
ZEMAN
·0
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
In re:
ESTATE OF J.GLENN PATSCH,
Deceased
I No.64 of 1965 e.c.
ORDER OF COURT
AND NOW,this .:10 t£day of9~1974,the
foregoing Mot1onhaving been presented,upon consideration thereof,
it is Ordered that the ,evidentiary hearing,scheduled for Friday,
.~
February 6,1974,be,and hereby is,continued to the /L £/=day
of ;x,~1974,at 16:0-0 o'C1ock,//,M.
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A.A.
No.64 of 1965 0_ex
In re:
ESTATE OF J.GLENN PATSCH,
Deceased
MOTION AND ORDER
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ZEMAN &ZEMAN
LAWYERS
ZEMAN LAW BUILDING
CANONSBURG.PA.
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Testate Form
PETITION SUR AUDIT
IN THE ORPHANS'COURT OF WASHINGTON COUNTY
J.GLENN PATSCH a/k/a JAMES GLENN
Estate of ~~~~.9.~~l~!~i!.!Q f.~.~~.9.~No 9.~gf...19.95 A. A.
.....................AD.OLP.H..L .zEMAN :Fiduciary Ex.ecutor .
......;r.,G..L~.NN r.Arr.S.QH ?lk/~J.MmS G~.~NN..f.ATS.QH...?Ik!~J.,.a.,r.:?.TS.Qij .
Deceased."
Date of ._.Date of
Decedent's death M.ar.c.h 22.,..~~96.~:Grant 'of Letters .Ma.r.ch..3.Q".l.96~L :..-.~..."'...
This is the F.i.r.s.t a.n.d..F.j,na.J,~:account filed in this estate .,
If there have been former accounts filed in this estate,list fil·;:number or number and term .
---___..--___- --.----___-.__---_-..------_..
Election to take None Filed
Under or Against will.(cross out one)
Date Election Place of;---
·Filed Record ..
Name of sur~iving spoi.Jse :Wilma..B Pats.ch _.
List issue,where material:
Did decedent marry after.execution of will?(indicate).~IS.No.Any children born after execution of will?(indicate);..~,.
X6eK.No.If answer 'yes,name them .
)..
-:::_~:.
Legatees Relationship Interest Fiduciary,if not sui juris
Wilma B.Patsch
Glenn Ferris Patsch
Edward Phillip Patsch
Isla Sprowls
Donna Le~Patsch,a minor
Glenn Robert Patsch,a
minor,named
Robert Glenn Patsch
in will
Wife
Son
Son
Sister
Granddaughter
Grandson
One-third of residue
Residue
Residue
Specific legacy
Specific legacy Western
Pennsylvania "
National-Bank,
Testamentary
GuardianSpecificlegacyWestern
Pennsylvania
National Bank,
Testamentary
Guardian
List ony excepti&iSfocibove legacies:-Adeemed:---RevoKeCl:
If ony partial intestacy,give facts:
Notice to interested parties.Have all parties,having either vested or contingent interests and all creditors entitled
to notice (Court Rule No.9 poragra.p.ovC:Section 6:Subdivi5ion c)received written notice of the filing of the account
and of call of audit?Yes.jlti -.
If any exception give cause:.
Attach copy of form used and
~ive date of mailing such notice ,,.._ ;;;;.
Is estate or any portion subject to Federal Estate Tax?ye.S _.._._._._._.._._.._.___.._..
Is estate or any portion subject to Personal Property Tax?__..No.____.__ _ _ _ _.._ _ _ _ _ .
Has Pennsylvania Transfer Tax been paid?_.P.9.-.:r.t _ _-Amount $~85Q_t.QQ.__ .
If any portion of estate subject to life-estate,give name and birth date _.._._.._.____.._ .
...__..__- ---__--_--_--------.
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:
I
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 necessary for the preparation of the adjudication:
.;.,.;.-RiderTheAccountantchargedhimself with 1138 shares Western
Pennsylvania National Bank at 53-1/4,or a total of $60,598.50.
The Codicil to the Will of the testator contains a specific devise
to Robert Glenn Patsch of 500 shares of stock of Western Pennsylvania
National Bank and 500 shares of stock of Western Pennsylvania National
Bank to Donna Lee Patsch and appoints Western pennsylvania National
Bank as testamentary guardian of said minor grandchildren.
On April 10,1964,the Executor received Certificate No.33681
for 68 shares of Western pennsylvania National Bank,being a 6%stock
dividend declared February 26,1964;and being one share for each
16-2/3 shares held;tGgether with a check for.$15040 representing
a fractional share.Said 68 shares (inter alia)were sold by the
Executor and credited to the estate account.
The question is:Are Robert Glenn Patsch and Donna Lee patsch,
specific legatees as hereinabove stated,entitled to share in the
proceeds of the sale of said 68 shares and to what extent?
Total additional debits.$.
Itemize any additional credits not shown by account:
Notary fee .75
Total additional credits •$:.
8296.50/
53250.00-(r.~
5000.00-~67141.60l/~9'<I""l5-
~1258.75)
'dr'O'.~t-~.
Balance for distribution $ _..__._._.
If balance for distribution is not in cash,list each item held i'j-,kindi giving appraised Value:
500 shares of American Motor Stock .
at $16.593
1000 shares of Western Pennsylvania
National Bank at $53-1/4
Judgment Note of Ralph L.Patsch;
356 shares P9-tsch Brothers,Inc.at $188.60
1090 shares I.C.Patsch &Sons,Inc.at$65.375 .
-..:-
.~~-______._T~._._·--;:-__~_":-'__.__--.1
Family allowance.c1aimed;:,N9.Paid?~.
Suggested distribution of balance shown,both as to princ ipal and income,aftaching signed and itemized elections
to take in kind if balance is not in cash:residuary shares being stated in proportions:
Edward P.Patsch'~Executor of Estate of 'Wilma B.'Patsch -
.'One-third net estate
Isla Sprowls -'500 shares of American Motors
Glenn Robert Patsch -500 shares of Western'pennsylvania
National Bank,
~-~._'--~-------~~
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Donna Lee Patsch -500 shares of Western Pennsylvania
National Bank
Edward P.Patsch -One-half residue.
Glenn Ferris Patsch One-half residue
/
The Court is requested to withhold sufficient cash on distribution to
assure payment of Federal Estate Tax •
•
COUNTY OF WASHINGTON,55:
COMMONWEALTH OF PENNSYLVANIA.
~-.......--_....-
The above named Fiduci'Jry or reprEsentative thereof,
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being duly .sw.Qrn _dcth depose.and say
that the facts set forth in the foregohg petition are true
to the best of his _knowledge and belief.
...............Swor.n to one:subscribed before
.';uli{!i.,\)3~~'~'.6methls..~:..~~aoy of ..Ma..r~h 19...5.·-;;"'.,.'9 -::.--"~jd~,/}
Signature of .Off}C'e:~~Z/i..~~..21J:~.......~14'•~01"/......-~r-..·~·--_..·_·..~..·-;Jr-.~/'1 /~/.h..
Title of Off.ice..r.~-:..~~:..:~~.::::.~u''''.........~.-..-~~$,.
Off' ..'"~v (,.r a /...,.Ice explres ~<'·:.".~•••.•••••.-,•••~•••7...~..r-...ii?':~~~~p,'leman,~!otary Publio
,;,~Cb:nonsburg,I,'lasilill!jton C~urty,Pa.
My Comlliss!on EXVlre=
June 26,1967
And x70lJr petitioner will ever pray,,etc.
No 6~.--Qf--.19.6.5 _ ___.__A.A.
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\.Fiduciary....._._..1\D.OL.Pli_L.....ZEMAN~...._....
Estate of....J.._..g.t~;NN...f.br~.Q.~...?I.~/!3!-.._.
JAMES GLENN PATSCH,a/k/a
._J G.•...p.ArrS.c.lt .._.____ _..
Deceased~.
___.._-__ _.._ _..~~~.~.~~-<'-~.__.
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..L ~_.
2.Copy of Orde/;Clppoih-f.ing Gua'rdian ad
litem,if pertine~t.e::
3.Copy of Ord¢-r~app6J~ting Tfu.stee ad
litem,if pertine~t.p"o
4.P~bof of servic:~of b-IJove.r-
5.Letters Testa~entar~zzor A~r1jiF1listration
C.T.A.or;'an~test copy ofC'-iJI.
6.Ccjpy of .inventbry dn(J appra~ment.
7.Proof of odverJIsemebj-of grant of letters
if not filed with aq~9unt.
8.Certificate of liens in case any of the
funds for distribution 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 5ubje'ct thereto.
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".Attorney S
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~Affi~antt (@f iExrrutnr (@r A~mit1tstratn'r
j}tatt of 'tnnsylnania.~lUI:
cnOUlttg of llIu4tngtnlt ,
Personally before me,tile undersigned authority,a N.Q.~~.r.y P..'!dp..llQ _in a:1d for said
Oounty and State,appeared _.Ado.lph.L...Z.eman _who,being duly
sworn accordinlpaoc~~h~e~rRB/~ndcf.ayt~apa t!Wcrls the executor :l§~Xil~~lGfX~of the estate of
...............J Gl.e.nn pa.t..B.ch a./k/a Jame..B Gle.nnth~H'&;~!tt~ccwr~~achjd.ulea~onptJ.te~d,h
complete inventory and appra:sement of the real and personal estate of....._J.A Gle.iOJL..Pa..t..S~~.b.?:Z....zfi
deceased,except real estate olltside the Commonwealth of Pennsyl-.rania;that the figures opposio1:~each item
of real 'and personal estate in the foregoing schedules are determined and stated by the undersigned to
be the fa.ir value of said items as of the date of the decedent's death,based upon a just appraisen:.ent of eachitem~·ntt(de?by the above nam~d Executor *~~~'S~;f;;~';iid subscribed before me this_I..d..4-:...}
day of......=...\llugus.t......_._1 L ...6..~.-~~~l~~~~sT~~:;:=~-------E~~~~;;;;:~_m-
1.An in:;ve~tory must'be filed within three months after appointment of personal representative.
2.A su'pplemental inventory must be filed within thirty days of discovery of additional assets.
3...1 Original and 2 Copies and 2 RCRI-34,Under $10,000,;1 Original and 2 Copies and 2 RCRI-33,Over
$10,000,including Copy d Will;1 Original and 3 Oopies and'2 RCRI-33,Over $50,000,inc1.Iding Copy
ofWill and copy of :Fed~I"31 Estate Tax Return.
REFERENCE FOR ADDITIONAL COPY
Act of 1947 P.1.513 Sec.5.2,72 P.S.4844.2
_SUP..PLEMENT·ARY .
.....JJnurntnrg .mm .AVlIraisrmrnl of the goods ilnd chattels,rights and c1edits which wereGlennpatsch,a-Ik/a J.G.Patsch
of.:J.~G..l~.D.n J>.~.t.J?G.h~..·?..I~/~J.~m~..'9.l...late oj ~.t..~.r..~_T.9..~.D..l:?..~.t..P __,~
Washington -County,Pa:;take'2 and made in conformity with the above affidavit.
James/
PERSONALTY
DOLLARS CENTS
356 shares of patsch 3ros.,Inc.at 188.60 per share
lWf
1090 shares 1.c.pats~h and Sons,Inc.at 65.375 per
share
'rotal
67,141160
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J.Glenn patsch,a/k/a James ;
...Qlg.D.D..F_~.t..~H~h.,._gLk;:~L..J..~G.~.._.,P~t sch
IN THE ESTATE OF
Inventory and Appraiseme.nt
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ZEMAN LAW BLDG
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INV.VOL.75 Po'"~
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January 26,1965
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Mr~:Glenn P.Patsch
1144 »crah Road .
South Euclid,Ohio'44121
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In re I "Estate'.ot:J~'Glenn"Patsch.,"\
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'.Dear Glenn l :'
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",'.,,X'enclose herewith oOPY or First e:nd Final
,''.Account "filed :in this·connection on January 25"1965.
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ZEMAN ANI.>,Z~AN': ,
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In ret ,'Estate'--of J.',Glenn Pats,ch
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:'I '..,,;:.'':Dear Gl(!nn I'."',.::./'
,~,::, " :"I'et:1,~:lose ~~rewith COP1'Qf"Ptrst,and 'Final
,aocount filed ,in this co~neetion on Januar,'25,1965.
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In the matter of t,he Audit of Account in
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Estate of.J_o_C_tE_'_N'N__P_AT_S_C_H l
TO THE AUDITING JUDGE:
_6!No._~____...:...-•19_._65,A. A.
---
.Enter ,appearance for -,----"--;-_
Ind.}.
8.60Liab.Glean F.Patsch 430.00 .@ 2%=
Glenn F.Patsch -430.00 @ 2%=8~60
Glenn F~Patsch 246.50 @ 2%=4.93
1,1Q6.50 22.13
_--r__day )f.,19__
I
N.B.-Counsel shall,by separate paper,present a conci::e statement of each
claim,with supporting cal::ulation of any interest claimed.Ooiections
to an account as filed,shall be concisely stated iin a separate paper.
Council suggesting proper distribution shall file a s~parate concise state-
ment in that regard.
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IN THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNA.
In the matter of ibhe Audit of Account filed in the Estate of )Date of death--+Ln«.J....=;J~/C:...Iooo!l-eC\..ool<L:roc.,.L-"~:;~J~)--L/-+9-.E.'-+'I--
~J~.~G~le~n~n:---::-P=at~s:::-:c::..:.:h7-=ak::.:a=-=J:..::am=es::.......::G=l:.:::en:.:::n::-:.P-=a:-:;t;..sc::.:.h.:..-.....---j\No.64 ------Term,19~;A.A.
aka J.G.Pats.::h Deceased Docket 3 k ,,(~-7
TO THE AUDITING JUDGE:
Enter my ,appearance for the Commonwearth of Penns;/lv:a'nia,claiming itransfer il"lneriba':Jce tax in the above estate,as follows:
DR.
To appraised Vialue of 3state:Realty ".".. .._.____.$---.::.~~trll..;If-!~tJ~O_'tJ~!_1...:;tJ-V::--..:=--__
Per30nalty..__...__ __.._ _..__.__.$_--=-gJ-,.L..7--!i5lL...+'_!)!:....-..L,7-J-1-L'---:..{)---=-.::<..,~_.
Additiolllal Assets per Account,Subject io Tax ._...._.--..-.----------..$----,-_
Addrtioool Assets per Andit,Su')ject to Tax .._..._..._.. ..__.. ..__........__$_
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$/~,;-o
TOTAL DEDUCTIONS,$3o;~l-"~~,----=-=----
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GROSS VALUE . . . ._.._..._..__..._........$---:t"lo--9Z----;S!lL..;-_"1L£--I-7---+-1-'-,~O--l;O--_)..,
I l7lt SO !!J ..<5 $--=-3-+-y~lj~t~t~1 _S_5'_'(f-('.~:
$~!:~.\$~~~:'I
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Debts <and Expenses per Account";see Note
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Additional D'bls and Ex......."Audit )
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NOTE:The following credits claimed in the Account are
held not dedu·=:tible '8<;against the tax:
Less amourt previously paid _.........--.__......._.____.-.."$----:0l"-';,,...--L-Q...L9.......9.u--l9'-L..'l__
3 Z,7"?J,~I
2'f_3~
3 3'/.,93
Balance ..__.....__._..._.._..... ....---.-.-..---.--------------.---..--$
Interest__yrs.~'mos.!Y:ays"@L%-------$
Total Tax ..._.." .......__._---------------------..-------.-...---..-.-.$
;roTAL TAX AND INTEREST DUE --.----..-.-------..-.-..-----$
V 0 t-...<t/.)()A s
•~I ~JAMES H.DOUGLAS,Agenol.
.0 V ~~S 9j/(~f)
TAX PAID OK ACCO"lNT
J.Glenn Patsch aka James Glenn Patsch
aka J.G.Patsch Deceased
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"No.64 ______Term,19~A.A.
ESTATE OF
'.'.PRAECIPE FOR APPEARANCE
FOR
COMMONWEALTH OF PENNSYLVANIA
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JAMES H.DOUGLAS,AgenJt
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In the matter of the Audit of Ac-count in
Estate ()f J.4-GLENN P.AT.sCH alk/~L.j..
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PATSCH
TO THE AUDITING JUDGE:
No.!64 Qf..~~.::~:1~9.5~.A.
EllJter Qu.r.~ppea~ance ;for ,..AdQlp.h..L.•....z.eman.~_..Ex.e.C.Ut-.O.r.;:.
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N.B.-Counsel shall,.by :separate 'pa;per,present a conciSE statement of
each claim,with supporting calculation of any interest claimed.
Objections to an acCOUllJt as filed,shall be concise.y stated in a
separate pllJper.Counsel suggesting proper distribution shall file
a separate concise statemen:in'that regard.
No•.6.4.....,199..5.,A.A.
I'I
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,In re Audit of Account in Estate of
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PATSCH
AUDIT
'rattipr fur Appearante
FOR
.ADOLPH L.ZEMAN ._ _ _ __JL ..
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::Ze.man an.d Z.e.man .
Attorney 5
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ZEMAN LAW BUILDING
CANONSBURG,'PA.
3Jn·m4e (!Lourt (@f C!lommon 'leas
of lIas4ington C!lountg.'a.
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.........._J.am.es G.len.l]..p.a.t.s~.l:\.)...a/1<;/~.,...r
........;J.•....G_P.ats.ch....................................\_Jf (
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Enter_.._my.Appearance for the.Edwar.d...P.~p.a.t.s.cJJ..,~~~_c;g.~Q~._.~.:f...Jh.E?...~~~.i"ibexaboxec
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:ROBERT CRAWFORD,
Prothonotaly
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~ttorne'L fOL :...Edy!ard..P.:•...&§:t.sch-.!Ex.~f~11ma -H.P~~SCa E~I.·,aj~Eawara .
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.J GJ,~.uo P.ats.cb aL~/a .
..J.~ntg~.~~J.~o.Q..P.~:t;.s.cb ~/J.s.L~..,.
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·»XIl6~ceased
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PRAECIPE ,FOR APPEARANCE
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Attorney for .
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1Ju tqt ~rpl1ttnSll QInurt~rif IIttsl1ingtnn <!tnnnty
In the matter of the Audit of Account in
Estate of J .Glenn Patsch,a/k/a
'James Glenn Patsch,a/k/a,
J.G.Patsch
No.64 ,_~_-,Ou..l.f~_,..-_,19..6.£.-.A.A.
TO THE AUDITING JUDGE:CLAIM FOR WIOOtv'S EXEMPTION OF $1000.:00 IN CASH.
Enter_-""'m""yl'----~appearance for Edw!3rd p'.Patsch,Executor'of the Estate of
Wilma B.Patsch,wife of J Glenn Patsch,said wife having died April 27,1964,
and who was a legatee and devisee named in the Will of J Glenn Patsch of
"so much o(_my estate as she would be entitled to under the Jaws'of the
Commonwealth of PennSJ"vania if I had djed intestate"The Court is re-
quested to award the $1000,00 Widow's Exemption,allolAJed by the Intestate
Act of Penna"claimed hereb~,st the time of Audit,a11 in cash,out of thecashassets1ntheestateoft e deceased,J Glenn PatschC~rp~tl E t t f ···l~Executor of
Ie ~J:~.~.I Atty.
16th day of__----oIM~a<:L.Lr.l.c...LhL..._•19---.fi.5...-
N.B.-Counsel shall,by;s'eparate paper,present a concise statement of eachclaim,with supporting calculation c·f any interest claimed.Objectionstoanaccountasfiled,shall be concisely stated in a separate paper.
Council suggesting proper distribution shall file a separate concise state-
ment in that regard.
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C.'No.64
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of ,19....6..5..-,A.A.
In re Audit of Account in Estate of
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J~_G_Lenn_P~ch.a/k/a.
James Glenn Patsch,alkla,
J.G.Patsch
AUDIT
'rartipr fnr .Appraranrp
FOR
Edward P.Patsch,Executor of
the Estafe of Wilma B.Patsch,
"dec'd
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Adam L~nders
Attorney
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1Jn tqt ~rpqanBlI OInurt rif lIaBqtngtnn QInunty
In the matter of the Audit of Account in
Estate of._~J~~~G~l~eS:cn~n~P...,!,a~t!<..:s~c~h!....l'L-.....!a:u/!...;k~/.!:a!....l,o..,----,-_l
James Glenn Patsch,a/kia,
J.G.Patsch
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64 _~~o~f__''_'_,19..QL,A.A.
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TO THE AUDITING JUDGE:CLAIM FOR SUPRORt NOT PAID
Enter__....m""'y;ll-,appearance for Edward P.Patsch,Executor,of the Estate of
-Wilma B,Patsch,wife of J.G1enn·Patsch.J.G1enn Patsch died March 22,1964,
and Wilma B Patsch died April 27,1964,By Agreement dated June 8,1960,
executed by hoth husband and w;fe,a copy of Which is OD file at No.154 May
Term 1962 Q S ,U Glenn Patsch agreed to pay his wife $200.00 support,among
16th day of__--'M~a~r~c~h~,.19~
N.B.-Counsel shall,by separate paper,present a concise statement of eachclaim,with supporting calculation of any interest claimed.Objectionstoanaccountasfiled,shall be concisely stated in a separate paper.Council suggesting proper distribution shall file a separate concise state·ment in that regard.
'.
,'
In re Audit of Account in Estate of
J.''Glenn Patsch.a/k/a.
J~¢es Glenn Patsch,a/kia,
f):'G.Patsch
AUDIT
'rnrtipr for i\pprnrnurr
FOR
of ,19~,A.A.No.6'4
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Edward p..Patsch,Executor of
the Estate of Wilma B.Patsch,
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\ .Adam L.Sanders
Attorney
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
In re:
ESTATE OF
ROBERT GLENN PATSCN,sometimes
known as GLENN ROBERT PATSCH,
a minor
))~tL ~I '7~,-r-I7A
)No."j of 1972
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PETI~ION BY TESTAMENTARY GUARDIAN.
FOR ALLOWANCE FOR EDUCATION OF WARD
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TO THE HONORABLE P.V.MARINO,JUDGE "OF SAID DIVISION:
J ~*'."The Petition of Western Pennsylvania National Bank
respectfully represents:
1.That:t by Adjudication and Decree in the Estate of
J.Glenn Patsch,a/k/a Jam~s Gle~'Patsch'~at No.64 of 1965 A.A.,
M ••••
a distribution was made to the Western Pennsylvania National B~nk,
as Testamentary Guardian of the Estate -of Robert Glenn Patsch,
grandson of J.Glenn Patsch,consisting of stock held in kind and
distributed as such at a value of $27,384.00.
2.The said Robert Glenn Patsch,sometimes known as
Glenn Robert Patsch,was born on April 8,1954,and is now 18
years of age.He ~esides with his parents,Glenn Ferris Patsch
and Helen:;].Patsch at 1144 Borsh Road,South Euclid,
OhiO,44121.
3.As of this date the present status of this account
is as follows:Invested principal $24,902.03 and income cash in
the amount of $465.22.
4.Said minor proposes to enter Northwestern University
as a member of the Class of 1976 and has been duly enrolled at the
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opening of the present school term.The charges for the present
school term are as follows:
,
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Tuition
Room
Board
Total
$3;000.00
1,230.00
600.00
$4,830.00
5.Although the Order of Distribution does not specificallY.
so state,the parents of Robert Glenn Patsch believe and assert that
the said legacy was for the purpose of providing the said minor with
a college education.
WHEREFORE,your petitioner prays Your Honorable Court to
direct an allowance ~n the amount of $4,830.00 for the use of the
said minor for his support and education during the oncoming school
year,payable to Glenn Ferris Patsch,father of said minor;and also
a fee of $50.00 to counsel for said minor.
WESTERN PENNSYLVANIA NATIONAL BANK
By:rJ.'. .~-....:lI'.;~O~f~f;;.l.~·c"':e~r~~::"---
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COMMONWEALTH OF PENNSYLVANIA
COUNTY OF WASHINGTON
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.Personally appeared before me,the undersigned authority,
"I~qln~o..S~v{C:.h,ASStsi~"t Trust Officer,Western
Pennsylvania National Bank,who,being duly sworn according to law,
deposes and says that the facts set forth in the foregoing Petition
are true and correct to the best of deponent's knowledge,information
and belief.
Sworn to and subscribed
before me this of/~·day.
of September,1972.
,~y~ryPubliC
My Commission Expires:
MARY COLAIZZI flOlAR~'PUBLIC
PiTTSBURGH..I\LLEG'lENY eoUNTY
MY tOMM1SSIOI~EXPiRl:.ii A?RIL 9.19~3
\\ember.Pennsylvar;i aAs~ociation ofNotaries
.
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JOINDER
AND NOW come Glenn Ferris Patsch and
-.'.~.-~
Helen J.Patsch,
his wife,parents of Robert Glenn Pat,sch,sometimes known as Glenn
,,Robert Patsch,a minor,who having read the foregoing Petition,
join in the prayer thereof.
4~~6Jz;~~nn Ferris Patsch
.'-....
DECREE
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AND NOW,Se~t entkr 1,.1972,upon consideration of the
foregoing Petition,it is ordered and decreed:~.that Western
Pennsylvania National Bank,testamentary guardian of the estate of
Robert Glenn Patsch,sometimes known as Glenn.Robert Patsch,a minor,
pay to Glenn Ferris Patsch the sum of $4S)0.OJ for the support and
education of said minor during the oncoming school year and also a
fee of $50.00 for counsel.
BY THE COURT
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PETITION BY TEST~NTARY
GUARDIA~ROB.,ALLmfANGE-FOR
EDnr.Arrr{)N:;pF:WARl);I 4
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ORDE1$;~:.;COUR~4 I'1
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GLENN ROBERT PATSCH,
sometimes known as
a minor
ESTATE OF
ROBERT GLENN PATSCH,
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-0 I c>.1.:;;:v~..ffl/'3 .\ .~~~CD~1 \~~~ZEMAN Be ZEMAN~'LAWYERS
~ZEMAN LAW BUILDING~CANONSBURG.PA.
3 3-~c:>~t+-(~4-~2
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No.of 1972
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In re:
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mr THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNA.
ORPHANS'COURT DIVISION
In Re:
Estate of
J.GLENN PATSCH,
Deceased.
(
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No.64 of 1965,A. A.
ORDER DISMISSING PRELDVIUJARY OBJECTIONS
AND NOW,February 17,1970,the :;:;reliminary objections filed
by Respondent to Petitio':ler's Bill for Review are dismissed;Respondent
shall file his Answer to :he averments of said Bill for Review in twenty (20)
days from the date hereof.
0"'0 US':5
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In the Court of Common Pleas of
Washington County,Pennsylvania
Orphans r Court Division
Order Dismissing
Preliminary Objections
)(Mari no,J.)
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ORPHAN'S COURT
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In Re:
No.64 of lljob,A.A.
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Estate of
J.GLENN PATSCH,
Deceased.
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IN THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNSYLVANIA
Estate of:)
J.Glenn Patsch,a/k/a,)
James Glenn Patsch,a/kia,:
J.G.Patsch ).
Deceased )
No.64 of 1965 A.A.
EXCEPTIONS TO ACCOUNT
AND NOW,to wit,this 13-:E?day of J~~,1965,Edward
p.Patsch,individually,as one of the two residuary legatees
named in the Will of J.Glenn Patsch,deceased,and also as
Executor of the Estate of Wilma B.Patsch,deceased,entitled to
approximately one-thi~d of the Estate of J.Glenn Patsch under hi!
Will·,excepts to the Account heretofore filed at the above cap-
tioned Number and Term by Adolph L.Zeman,Executor of the Estate
of J.Glenn Patsch,deceased,on January 25th,1965,in the
Register of Wills Office of Washington County,Pennsylvania,for
the following reasons:
1.The account filed shows a net balance in the estate
of $264,829.63,of which amount $138,400.35 is the appraised
value of two corporations stocks,Patsch Brothers Inc.,and I.C.
Patsch &Sons Inc.,the deceased having owned one-third of the
stock in each corporation at the time of his death.Both resid-
uary legatees and the Executor of the Wilma B.Patsch Estate have
~otified the Executor of the J.Glenn Patsch Estate that they did
not desire to take these stocks in kind,at their appraised va1ue~,
as a part of their respective shares in said estate.Less than
a year has passed since the death of J.Glenn Patsch (March 22,
1964)and the Executor of his estate erred in filing a First and
Final Account on January 25th,1965,without first converting
thes,e assets into cash,as it was his duty to do under the circum-
stances.
2.The net balance in the estate,as shown by the accoun1
filed,contains the $5,000.00 Note of Ralph L.Patsch,brother of
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the deceased,which was appraised by the Executor without showing
the date of the note,no accrued interest was appraised,no rate
I of interest shown,and even the principal of said note was not
collected by the Executor prior to the filing of the Final Accouni ,
all of which it was his duty to do.
3.The Executor has claimed as his fee,as shown by the
Account,the sum of $15,107.50,as commissions,which is a
straight five (5%)per cent on the total assets of $302,150.18,
and no objection is maqe to this except that the Executor did not
complete his work before claiming the fee.
4.The Executor also shows,in the account filed,the
sum of $13,892.71,as Attorneys fees paid to the Law Firm of Zem~
and Zeman,of which firm the accountant is the senior member.ThE
minimum Attorneys fee,as fixed by the Washington County,Penna.,
Fee Bill,on this size estate is $9,664.50.The Attorneys fee
paid amounts to .04597%of the total assets,is clearly out of
proportion to the legal work done.The work of both Executor and
Attorney consisted of the routine filing of Administration papers
appraisal of estate,~he sale of one piece of real estate at
$12,857.68 (a broker was paid $250.00 for selling a second piece
of real estate at $10~000.00),the sale of nine stocks in the
estate at $45,202.80,at a net gain of $1761.59,the receipt of
$2,105.01 cash stock dividends and $41.85 interest,the receipt 01
$791.56 rent from a paid rental agent,the payment of the burial
expenses of deceased,and three small bills of the deceased.A
Federal Estate Tax return is yet to be filed.For these services
fees totalling $29,000.21 is paid.
5.The filing of a First and Final Account in this estate,
if confirmed by the Court and allowed to go to Audit is an attempt
to force Edward P.Patsch,individually,and as the Executor of
t
the Estate of Wilma B.Patsch,deceased,(death.occurred April 27,
1964)entitled under the Will of J.Glenn Patsch,to "so much of
his estate as she would be entitled to under the Laws of the
Commonwealth of Pennsylvania if he had died intestate~to take
this one-third interest in the two corporate stocks (Patsch
Brothers Inc.,and I.C.Patsch &Sons Inc.,)in kind,at their
appraised values,and transfer to the Executor of the Wilma B.
Patsch Estate the work of converting said stocks into cash.
WHEREFORE the exceptant requests the Orphans'Court of
Washington County,to direct Adolph L.Zeman,Executor of J.Glenn
Patsch Estate to file an Answer to these exceptions,and to post-
pone the Audit in this Estate until the Executor has completed his
duties,to fix a reasonable attorneys fee commensurate with the
legal work done,after a Hearing at a time and place fixed by the
Court,of which the Accountant and exceptant shall be given due
and timely notice.
Executor of Wilma B.Patsch Estate
Individually
Attorney for Estate of Wilma B.Patsch
and Edward P.Patsch,individually
..
COUNTY OF WASHINGTON
STATE OF PENNSYLVANIA
)
:SS:
)
j
Edward p.Patsch,Executor'of the Estate of Wilma B.Patsch,
deceased,and as an Individual,being duly sworn according to law,
deposes and says that'he is Executor of the Estate of Wilma B.
Patsch,having been appointed by the Register of Wills of
Washington County,Pennsylvania,on May 4th,1964,as well as one
of the two residuary legatees named in the Will of J.Glenn Patsct.,
his father,now deceased;that the foregoing exceptions are not
filed for the purpose of delay,but because it is believed that
they raise questions =egarding the assets and liabilities of the
estate and in order to prevent injustice.
Sworn to and subscribed before me,a Notary Public,this
J 9 ;{2.~-day of February,1965.
~Avu.../~Notary Public
~y Com.Exp:March 26,1967
l,vashington,Washington Co.,Penna.
-------------------------------------------......,..
AND NOW,February IJ,1965,I acknowledge to have received a certified
copy of the origi~eptions to Account filed to the account in the
within captioned estate,namely,J Glenn Patsch Estate,and accept service
of same.
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IN THE COURT OP COMMON P1.EAS Or:WASHINGTON COUNTY,PENNSYLVANIA
-ORPHANS'COURT DIVISION
IN RE:.)
)
BSTATE OF J.CLSNN ~ATSCH,),
)No.64 of 1965,O.C.
Deceased.)
REQUEst FOR .ADMISSIO~Of RELEVANT MATTE~.OP FACT
l'Ot Adolph·L.Zeman,Bxe'cutor .
of theE,tato of J.GLE.NN PATsell
clo Zeman and Zeman,Bsquir~s
Zoman Law Building
Canonsburg"Pennsylvania 15317,.
.
You are hereby requested,agreeably to the Pa.R.C.P.
No.4014,to ad.it the truth of the facts hereinafter set forth,
which are relevant to the above-namcd.ca,e.Please take note
that the facts hereinafter set forth will be admitted unl••s
within 10 days you take the action set iOTth in Pat R.C.P.
No.4014 (b):
1.Exhibit Mo.1-ll-28-b9 is a true and correct
copy of a paper which was transmitted ~y you,Adol~h L.Ze.an,
l:!squire to Edward P.Patsclt during 'the adllinistration of the
Estato of J.GlonnPatsch pl."ior to the filinl of an invontory in
that estate of the stoc:k owne4 by that estate in closely held
family business enterprises·and prior to filing of an account
in that .Itate.
Adai tted__........__;'Denied~--.;.•
..
2.At the tiae that you transmitted the ori,lna1
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Qf the said BXhlbittl~.~:,,~'ll·28'·69yo"~_~were .Ex.~Ut.OT of the
Latato of J.Glenn'Patsch,and attorney of record for the Bltato
of J.Glenn Pat.cb.
'~
~IAdm!tted ;Donled •
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Denied_,•
3.In transaittln,the said orilina1 of Exhibit
No.1·-11-28..69"you acte~n,ot only for the Bstate of J.Clenn
Patsch but alIa for Clark W.Patsch.
Ad.!tt~d ,;Den1ed-..;.,
4.At the'time that the'said Exhibit No.1-11-%8-
69 was trabsmitted ClariN.patseh hadkDowledgetbat tidwar4 P.
Petsch was a person l~terested in the astate ot J.Glenn Patsch
and knowledge that he was acting for Wilu B.Patsch,also a
person interested in the'Ilstatco,f J.Glenn Patsch.
Admittcd ·~,_;Donied -
'5.On the \late of the death of J.Glerm Pat.ch,
I.C.Patsch ,and Sons,Inc.owned a time,bank deposit in the
..M$llon National Bank and Trust Co~pany,Canonsburg office,in the
amount of $21,649.97 •
.Admlttod,-'.'I •
7.On the date of tho do~th of J.Glenn Patsch,
Patlcb Brothers Coal Company owned a 4eman~deposit of $2110.37
~'in the Western Pennsylvania ::ational Bank.Houston office.
Admittod ''-----Denied
t
8.The said depo~it in the Western Pennsylvania
I\ational Bank,Houston Office,.was not inCluded in Bxhibit No.
1-·11-28"69.
Adlllitted,~Denicd_'•
~.At the time of-the ~.ftth of J.Glenn Patach,
Patsch BrotheTs Coal Company owned an undlvi4ed one-balf inter.at
.,
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in an Article of Agreement with the.Pirst Pr,.bytof.ian Church of
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Uou.~onvll1e,pert.~ning to Lot No.I,Block 1S,Houston.
Pennsylvania.
!...• .~Adaitted ;Denied ..\.,;:••.
'.
10.Th~said i~t.r.~t 1ft ~h~••fd Lot No.1,
Block IS,Houston,Pennsylvania il not included in Exhibit No.
1·~11-28-69.
Admittod ;Denied • .•
11.At thn date of the death of J.Glenn.Patsch.
Pa~lch Brothers Coal Company o_nod 1.Sl acres of surface land fa
Cecil Town.hip,Washington County,Pennsylvania,which it had
acquired bya deed of record in the Recorder's Office'of Wa.biD.to-·
Coun~y.Pennsylvania in Ue~d Book 988,at pago 351.
Admitted ;Denied •
lZ.The said 1.51 acre.of $urfa~e land In Cecil
Township.i.not included in B~htbit No.1-~11-28-69.
Admitted ;~enied •
13.9n tbo dato of·tho deatll of J.Glen pat.ch.
Patsch Brothers.Inc..;lnd Zentan and Zoman.'"partnersbip,.,
tenants in co••on.owned co;rt.i:l l'e.1 .state,ac;quirod by deed of
Pittsburgh Railways Company dat~d January 9,'1956.and recorded
in the .aid Recorder',Office in Deed 1001951.at pase 216 •.
AdSltted ;Denied •us L .•••b
.~;,14.,Tho Pat.ch Brother..Inc.illterest in the
said real ostate purchased froa the Pitt.burgh Railways Coapany
W'S ftot included In Bxhibit No.1··11-28-69.
Adaitted •'Denied ••
:
IS.As of March 31,196.the books of t.c.P.t.~b,
and Son.,Inc ••howed that it owned ••••c.of $.52.665.10,brok.u
'.
•S·~'
.'
_-----rr----------------------~---
.'-.',~.
down as follows;
CURRENT ASSETS
Cash on Hand
Cash in Bank,
$1,864.98
8,888.94 $·10.753.92
(~
Accounts Receivable-Customers 57,090.38
Less:Al1owanc&for ,bad dobts 1,402.06 35.688.32
,.,
Patsch Auto
~r..•
Bus Co.Inc.90,665.32
Lot Salos 33.205.33
Factol'Y Claims '\,4,7~d.7'.
Duo from Officers 3,443.25
Vue ~rom Finance Companies 6,7~7 ..66,~38 ,162·.34
I 'i._ •
INVENTORIES.......
Mew'Cars
New Trueks
Used Cars '
Used Trucks
73,570.87
S.409.15
28.998.40 "
.Z,3"8 •.37
,
Parts,Accessories,and Mise.36,286.11I
PkBPAID EXPENSES
146,613.50
Insurance
Taxos
TOTAL CURRENT AS$ETS
1,004.99
614.11 ,1,619.~p
FIXED ASSBTS
COST ACCUMULATED DEPRECIATION
DEPRECIATION VALUE
i)uildings 122,443.00 69.067.91 53,37S •.09
:,;achinery.
~Too18t '*15,428.25.Equipment 13,611.60 1,316.65
<Jffice Furn-iture 6
Signs 4.44....18 3,434.53 1,009.65
Company·
car.782.06 622.75·159·.31
Other FixedAs.et.39,81'.62 16,625.35 25,264.27
Land 3;,60J.65 • 0 •
'31,603.65,
TOTALS $222,591.76 '103.362.14 11g.228.6~
•4 •$45Z.665.1
fl'"~e e ,..,..
-J
Ada!tted i Deni&d •
16.Exhibit No.'1-·11-28-69 ,howed total ••••t •..
owned by I.C.P~tscb and Sons of $%38,297.37.
Admitted ,;Denied •
17.The book value of stotk of I.C.Patsch and
Sons.Inc.,as shown by the books of I.C.Patsch and Sons,Inc.
on March 31,1964,was $91.43 per share.
Adm!tted ..;Denied •
"18.The book valuo of each sharoof stock of I.~.-I
Patsch and Sons,Ine.shown by ExhibltNo.1-·11-28-69 wa,$65.375
per share.
Ada!ttod.,Deniod ••p p .;...
.:,19•Bxhlbit No.1··11-Z$-09 did not include the
following assets own~cS by Ie c.Pat,s~~'anJi ..Sons ,I.e.on the
date of the death of J.al~nn Patscb:
Inc.Admitted--
.',
• 5 •
't,
~~...."e e ,....~.}
.
20.On the date of :the death o,f J.'Glenn p.t_ell,
t.C.'atseh and SonJ,Inc.owned assets of tbe followin,
eat_,oriea:
a.Ca'sb in bank.Ada!t ted ".Denied•I'
b.Investment in Patseh Auto Bus Coap••y,
~\
Inc.Admitted ' ;Deni~d.-,--,
e.factory cla!.s.Admitted ;nenled--i--'
<1.Duo from eflie'O!'s.Adnlltted._;Deil1e4...L-..
e.,Vue frolL finance companies,Ad.ttted__tJ
Denied-_.
rropaid Insurance.Admitted ,;
Denied •,
Prepaid taxes"AdJdtt04 ;Denied I'
g,.
£.New ears.Admitted ;Denied ,
New trucks.A4m1tt~d .•Denied •
Used trucks.'Admitted,;Denie4 t'"
j.
h.
1.
"
PATtlONO,CHISLER.EDWARDS q PSnIT
•
1-
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.,.
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.....~1
•6 •
IN THE COURT OF COMMON PLEAS OF \\ASHINGTON COUNTY,PENNA.
OBPHANS'COURT DIVISION
IN HE:}
)
ESTATE OF )No.64 of 1965,O.c.
)
J.GLENN'P~TSC'H,)
)
Deceased.",)
~..
OB D £R
AND NOW ,"this 23rd day of JUly.1973,upon consid,,"ratlon of
tbeBriefs submitted in regard to the above matter,and opon consid~ration
"
of oraL arguments presented in open Court,it 18 ordered that the £x~cutor
of the estate of J.01 enn Patach,Adolph L.Zeman,be required to answer .......-..,
tht'Request For Admtsaton of Relevant Matters or Fact.However,we
t:xpressly allow that tbe said .Adolph L.Zeman may ~xplain bi.8 reaaGDS for
admission or denial.and may indicate the source that be rf:lled upon In makinj
said admission.
It is further ordered that the said admts.ioDS of relevant matter.
of fact shall be made on or beror~Octobtr 1st,1973.
By the (:ourt,
/s/faul p..Simmons
~-~.~_._--_.•._--------Paul A.Simmons.J ..".
-<IN THE COURT OF COMMON PLEAS OF WASHINGtON COUNTY,PENNA•...
OBPHANS'COURT DIVISIoN'.
IN .BE:
ESTATE OF·
J.GLENN PATSCH,
Deteaaed.
).~:.
)
)
)
)
)
)
ORDER
No.'64 of 1965,O.C.
AND NOW,~lti.23rd day of JUly,1973,~pon consld.:raUon of
the Briefs submitted in regard to the above maUer~and upon considt;raUOD
of Cirai arguments preseated in open Court,l~is ordered that the Executor
of ·the estate of J.GleDn Patacb~Adolpl1 L..Zeman.be rc:qulred to answer
tbt;'Request For Admission of KelevantMattere of Fact.However,we
ex'presslyaUow that the sald Adolph L.Zeman may explain hie reasons for
.admission or denial,and may indlcat<.the 80urcetbat he rdied upon in making
said admission.
It is further Qrdered that the said adm18aloDS of relevant matters
of tact shall be made on or before Oetobu'l&t,1913.
By the Court,
lsI PaulA,.Simmons
____•__-..0..••:-.__,_
P.aul A.~immons,J.
-.
~~,.j...
ADOLPH L.ZEMAN
ROBERT L.ZEMAN
ZEMAN AND ZEMAN
LAWYERS
ZEMAN LAW BUILDING
CANONSBURG.PA.15317
AREA CODE (412)745·2400
September 11,1973
Honorable Paul A.Simmons
Court House
Washington,Fa.15301
In re:Estate of J.Glenn Patsch
Dear Judge Simmons:
This is in reply to your letter of
September 4,1973.
For your information,Mr.Patsch contacted
the writer b)r letter of August 30.We replied to his
letter under date of September 4 and enclose herewith a
copy of our letter to Mr.Patsch.
Yours truly,
ALZ:md
Enclosure
AND ZEMAN
y'
f
".~.,
ZEMAN AND ZEMAN
LAWYERS
ZEMAN LAW BUILDING
CANONSBURG.PA.15317
AREA Coe,(412)745·2400
ADOLPH L.ZEMAN
ROBERT L.ZEMAN
Glenn F.Patsch
1144 Dorsh Road
South Euclid,Ohio 44121·
In re:Estate of J.Glenn Patsch
Dear Glenn:
September 4,1973
It was good to hear from you after such a long lapse of
time.I shall try to bring you up to date on what is occurring in
the Estate of your father.After nearly five years,Edward in his
individual capacity and as executor of his mother's estate,filed
a Petition for Review of the account which was filed in the Estate,
claiming that certain items were not included in the Inventory which
was filed in this Estate.The claim is that cash in the bank and
the one/half interest in the Canton Township property were omitted.
This is not disputed,but it is deemed of no consequence because
all of the assets,whether listed or not,were taken in kind by the
distributees in your father's Estate.The shares so distributed
were then purchased by I.C.Patsch &Sons,Inc.and Patsch Brothers,
Inc.,and settlement was made with the distributees on the basis of
an agreed value.There certainly was never any objection to the
valuation which was placed on the distributees'shares.Edward now
claims that the Estate was un'iervalued and that he did not get
enough for the shares in the Estate.
The records of the Court show that no exceptions were
taken to the Inventory,to the Account or the final Adjudication
and Decree in this Estate,although the distributees had every
opportunity at any stage of the proceedings to file exceptions.
The matter is now before the Court and has been for the
past two years or more,and no decision has been handed down as yet.
The indications are that there will be a decision within the next
several months.-
It is our opinion that there is no merit in the Petition
for Review and that the distributees were dealt with honestly and
fairly.
We shall keep you informed of developments.
Yours truly,
ZEMAN AND ZEMAN
ALZ :md
·~,..I
IN THE COURT OF COlVITJION PLEAS OF \,NASHINGTON COUNTY 1 PENNA.
ORPHANS'COURT DIVISION
INRE:
Estate ·of
J.GLENN PATSCH,
Deceased.
(
)
(
)
(
)
(
ORDER
No.64 of 1965,O.C.
AND NOW,this 2nd day of January,1974,it is ordered
that an Evidentiary Hearing shall be set in t~e above captioned matter for
Friday,February 8,1974;at 1:30 o'clock P.M.
All discovery,depositions,and other necessary proceedings·
for an Evidentiary Hearing in the above captioned matter shall be immediatel
concluded.
By the Court,
\
'.~.
,;
In the Court of Common Pleas of
Washington County,Pennsylvania
Orphans'Court Division
A,A.
No.64 of 1965,~----------- -- -- - ---
In Re:
Estate of
J.GLENN PATSCH,
Deceased.
;.
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ORPHANS'COURT DIVISION
(COURT OF COMMON PLEAS)
WASHINGTON,PA.
~1J.~-33-~ljt/-!L
~2
<...-....J
IN THE COURT OF COMMON PLEAS OF WASHINGTON COV::--JTY,PENNA.
ORPHA NS'COVRT DIVISION
IN RE:
ESTATE OF
J.GLENN PATSCR,
Deceased.
)
)
)
)
)
)
)
o R D E R
No.64 of 1965,O.C.
AND NOW,this 22;rd day of July,1973,upon consideration of
the Briefs submitted in regarc.to the above matter,and upon consideration
of oral arguments presented in open Court,it is ordered that the Executor
of the estate of J.Gil.·enn Patsch,Adolph L.Zeman,be required to answer
the Request For Admission of Relevant Matters of Fact.However,we
expressly allow that the said Adolph L.Zeman may explain his reasons for
admission or denial,and may indicate the source that he relied upon in making
said admission.
It is further ordered that the said admissions of relevant matters
of fact shall be made on or befDre October 1st,1973.
By the Court,
':\
1 \
In the Court of Common Pleas of
Was hington County,Pennsylvania
Orphans'Court Division
-;4.-7f.
No.64 of 196{Ji,4-8.
- ---- --- ----- ------
~2
t;state of
o
'"'"._-~..~.L~
"ry
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c::;,..
'i:z
~je-:::;
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:"?-.:IF
.~
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::.'CI
~~~"="~"~~<;)(....-,~~~:~~,(:-r-r.I f';j:::,-~c--
'"-'1 r7
.0 ;.:0-.-..:::"'"'"'0 r---.h.,.....~•CI)(-::>
(Simmons,J.)
OTIDETI
Deceased.
J.GLENN PATSCH,
ORPHANS'COURT DIVISION
(COURT OF COMMON PLEAS)
WASHINGTON,PA.
~
In Re:
1
('
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\
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\."
\
(',
c,
ADOLPH L.ZEtiJAN
ROBERT L,ZEMAN
~
ZEl\tlAN AND ZEMAN
LAWYERS
ZEMAN LAW BUILDING
CANONSBURG.PA.15317
AREA CODE (412)745·2400
July 6,1973
Honorable Paul A.SimmollS
Court House
Washington,Pa.15301
In re:Estate of J.Glenn Patsch,Deceased
No.64 of 1965 A.A..
Dear Judge Simmons:
We enclose herewith Brief on Behalf of Adolph L.
Zeman,Executor or the Estate of J.Glen Patsch,
Deceased,Re:Objections to Requestror Admission of
Relevant Matters of Fact.
Respectfully,
ALZ:md
Enclosure
Z
...~
AND ZEMAN
·~'........,..
IN THE COURT OF CO~$10N PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA .
ORPHANS'COURT DIVISION
INRE:)
)
ESTATE OF )No.64 of 1965,A. A.
)
J.GLENN PATSCH,)
)
DECEASED )
BRIEF ON BEHALF OF
ADOLPH L.Z~~N,EXECUTOR OF THE ESTATE OF J.GLENN PATSCH,DECEASED
RE:OBJECTIONS TO REQUEST FOR ADMISSION OF RELEVANT'MATTERS OF FACT
.ZEMAN AND ZElvIAN
Z~~N LAW BUILDING
CANONSBURG,PENNSYLVANIA
.......
HISTORY OF THE CASE
On November 1,196$,at No.64 of 1965,A.A.,Edward
P.Patsch,through his attorneys,Patrono,Ceisler and Edwards,
Esquires,obtained a Citation from Your Honorable Court directed to
Adolph L.Zeman,Executor of the Estate of J.Glenn Patsch,pursuant
to Section 721 of the Fiduciaries Act of 1949.The Citation accompanied
a·Petition For Review of Account and of Decree of Distribution Based
Thereon.The Petition For Review related to the matters sought in
the Requests for Admission of Edward P.Patsch et aI,presently
before the Court.Adolph L.Zeman,Executor,filed Preliminary,
Objections to the Citation.The Preliminary Objections alleged,
inter alia,that a Bill ,of Review cannot be a substitute for an appeal,
that the matters involv·ed had already been decided by the Court and
were res judicata,that the Petition stated no cause.of action
against the Executor,that the account had been settled and con-
firmed by the Court and that,since the.Executor had made distri-
bution in accordance with the Court's Decree prior to the filing of
the Petition,the Court is without authority to review the matters
covered by the Citation.
An argument was had upon said Preliminary Objections,but
no decision has,as yet,been made by the Court and the question
whether the Petition for Review will be granted is still pending
and undetermined.
While the Petition for Review was pending,Edward P.
Patsch et al.,as plaintiffs,filed a Complaint in Trespass
against William C.Patsch et al.at No.437 September Term,1969,
A.D.in the Civil Division of this Court.In the Complaint in
Trespass,as filed,the plaintiffs aver that they sold stock in
I.C.Patsch and Sons,Inc•.and Patsch Brothers,Inc.to Clark W.
-1-
I,
,
Patsch and Ralph L.Patsch at an undervaluation and that this under-
valuation was attributable to a false statement of the value of the
assets in the Estate of J.Glenn Patsch.These contentions obviously
seek to establish the allegations which are fully covered in the
Petition for Review and the Answer filed to said Petition at No.64
of 1965,A.'A.
Preliminary Objections to the Complaint in Trespass have
been filed and the same are pending and undisposed of.
In the course of the action asserted in Trespass,the
plaintiffs have sought various forms of discovery and these matters
have been referred to the Orphans'Court 'Division.Reference is made
to Orders of this Court en Banc,dated ~~rch 6,1970,and Nay 25,1972.
The latter Order of May 25,1972 related to Objections to Plaintiffs'
Request For Admission which,except for the identity of the ,proposed
respondent and the required phrasing,are apparently identical with
the Request For Adrr,ission presently before the Orphans'Court
Division arid to ·which objections have been made.
-2-
I,I
,~.•-~'0,"...•
STATEMENT OF QUESTIONS INVOLVED
"·•.1
I.DOES THE REQUEST FOR ADMISSIONS EXCEED THE SCOPE OF PENNSYLVANIA
RULE OF CIVIL PROCEDURE NO.4014(a)?
II.~ffiY A REQUEST FOR ADMISSION FROM AN LXECUTOR IN CONNECTION
WITH A PETITION FOR REVIEW BE GRANTED -
(a)BEFORE THE PETITION FOR REVIEW,ITSELF,HAS BEEN GRANTED;
.and
(b)-WHERE THE EXECUTOR HAS ~~DE DISTRIBUTION IN ACCORDANCE
WITH A DECREE OF COURT BEFORE THE FILING OF THE PETITION?
III.CAN A FIDUCIARY BE COMPELLED TO ¥illKE ADMISSIONS WHICH ARE-BASED
ON EVIDENCE OF OTHER WITNESSES AND \lliICH ARE AGAINST THE
INTEREST OF THE ESTATE?
-3-
"II
I
II
I
I
I
I
;
."'.
ARGUMENT
I.DOES THE REQUEST FOR.ADMISSION EXCEED THE SCOPE OF PE~rnSYLVANIA
RULE OF CIVIL PROCEDURE NO.4014(a)?
Edward P.Patsch et al.,in seeking a Request For Admission
of Relevant Matters of Fact,must either seek the same in connection
with the pending Petition for Review in the Orphans'Court Division
of this Court at No.64 of 1965,A.A.,or in connection with the
pending action in Trespass in the Civil Division of t'his Court at
No.437 September Term 1969,A.D.If the Admissions are sought in
connection with the former proceedings,they are premature:the
Petition for Review has not been granted.If the Admissions are
sought in a proceedings in the Orphans'Court Division in aid of
another proceedings in the Civil Division,they are not permissible.
It may be noted that the coincidental similarity of the two sets of
Requests and the order of their submission suggest that the Admissions
are being sought in the Orphans'Court proceedings for use in the
civil action.Pennsylvania Rule of Civil Procedure 4014,under the
purported authority of which the Admissions are sought,flatly
prohibits their apparent and ingenious use.Pennsylvania Rule of
Civil Procedure 4014(a)clearly states:
TlA party may serve upon an adverse party a wTitten
request for the admission by him for the purpose of the
pending action only,of the truth of any relevant matters
of fact set forth in the request or of the genuineness
of any writing,document or record,a copy of which is
attached to the request,or incorporated therein by
reference as provided by Rule 1019(g),or the truth of
any fact relating to its authenticity,correctness,
execution,delivery,mailing .or receipt.IT (Emphasis added.)
Decisional authority,although sketchy and obviously unnecessary,
supports the Rule.Rosenbaum Co.v."Tomlinson (Alleghenv Co.-
I'
-I
I
. -1956)7 D.&C.2d 500.It is clear that the
Request of Edward P.Patsch et ale exceeds the scope of Paw R.C.P.
4014(a).
-4-
There is an additional aspect in which the scope of
Pa.R.·C.P.4014(a)is exceeded.Expressly in several requests,
and implicitly throughout all the requests there are references
to Clark W.Patsch and to his Estate and to the interests and
records of various corporations and other business entities.In
at least one entity,neither J.Glenn Patsch nor his Estate could,
possibly,have had any interest.
II.r~Y A REQUEST FOR ADMISSION FROM AN EXECUTOR IN CONNECTION
WITH A PETITION FOR REVIEW BE GRANTED
(a)BEFORE THE PETITION FOR REVIEW,ITSELF,HAS BEEN GRANTED;
and
(b)vffiERE THE EXECUTOR HAS ~~DB DISTRIBUTION IN ACCORDANCE
WITH A DECREE OF COURT BEFORE THE FILING OF THE PETITION?
(a)Edward P.Patsch et al.have not,as yet,secured
an allowance for their Petition for Review.Unless their petition
be granted,they have no standing to seek discovery.Even if they
should secure a favorable Decree on their petition,their use of
Pa.R.C.P.40l4(a)is not a matter of right,~~ckarus Estate,431
Pa.58$.Their request is'clearly premature.
(b)Assuming,arguendo,that the Petition for Review of
Edward p.Pat~ch et al.were granted,the Admissions sought from the
Executor would be incompetent and,so,unavailable.The Act of 1949,
April la,P.L.512 Art.VII Sec.721,as amended by Sec.4 of A~t.
No.108 of 1970,the Act of 1970,May 5,P.L.(20 P.s.320.721
and 20 P.S.320.71 App.)contains the express proviso that a
peti~ion for review "shall not authorize review as to any property
distributed by the personal representative in accordance with a
decree of court before the filing of the petition."The respondent-
executor,Adolp~L.Zeman,need make no admissions by virtue
-5-
,--...'I ,..
..
I.
I
,.
:...:;.
of the above-quoted statutory provision,since it is admitted by
the petitioners that distribution was so made.
III.CAN A FIDUCIARY BE COMPELLED TO MAKE ADI~SSIONS WHICH ARE
BASED ON EVIDENCE OF OTHER WITNESSES AND ~mICH ARE AGAINST
THE INTEREST OF THE ESTATE?
An examination of the Requests of Edward P.Patsch et
I ~".
ale will readily disclose that many of the admissions requested
call for statements that the respondent-executor cannot be expected
to make.It is obvious tpat he could not have the information,on
which various admissions or denials could be predicated.Further,
a fiduciary cannot be compelled to make admissions against the
interest of the Estate,\"1hich could qnly be bas'3d on evidence of
witnesses other than the fiduciary.Kelley v.~onnecticut General
Life Insurance Co.6.D.&.C.2d 89;Scranton Lackal"1anna Trust
Company V.McDermott et UX.1 D.&.C.2d 539;Reed V.Farmers'
National Bank,89 D.&.C.547.
The Objections of Adolph L.Zeman,Executor of the Estate
of J.Glenn Patsch,Deceased,to the Request For Admission of
Relevant Matters of Fact sought by Edward P.Patsch et ale should
be sustained and the Request dismissed.
Respectfully submitted,
ZEMAN AND i~IAN /J
By:,!~'~~~~
fRobert L.Z~an
Attorneys Ifor'Ad~ph L.Zeman,
Executor q~~th~~state of J.
Glenn Pats~ceased
-6-
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..
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-'-.....,.-
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""1'
No.64 of 1965 A.A.
In re:
,ESTATE OF J.GLENN PATSCR,
DECEASED
'=----:-i~BP.IEF=ON~BEHALEOF-ADQLPH"".L ...~ZEMAN,EXECUTOR OF THE,ESTATE
OF J.GLENN PATSeH,.DECEASED
RE:,OBJECTIONS TO REQUEST
FOR ADMISSION OF RELEVANT.
MATTERS OF FACT .I..,
If
-\"""~-'"
~
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"..'1
"
t',
ZEMAN Be ZEMAN
LAWYERS
ZEMAN L.AW E1UIL.DING
CANONSBURG.PA.
-~_..-.~..-..~~-
·\.....-
IN THE COURT OF COMMON PLEAS OF
WASHINGTON COU~TY,PENNSYLVANIA
ORPHANS'COURT DIVISION
No.64 of 1965,A.A.
ESTATE OF J.GLENN PATSCH,Deceased
BRIEF-IN SUPPORT OF REQUESTS FOR
ADMISSIOKS OF RELEVANT MATTERS
OF FACT
Francis H.Patrono,Esquire
PATRONO,CEISLER,EDWARDS &PETTIT
80 East Chestnut Street
Washington,Pennsylvania 15301
STATEMENT OF QUESTIONS INVOLVED
1.Is the request for admissions as to relevant matters
of fact filed in this case governed by Pa.R.C.P.4014(a)?
2.Do the requests for admissions filed by the petition r
concern themselves with relevant matters of fact within the meaning
of Pa.R.C.P.4014(a)1
3.Is the case in such posture that discovery is apt?
4.Is the respondent exempt from the requirements of
Pa.R.C.P.4014{a)because he is a fiduciary?
HISTORY OF THE CASE
The issue presently before your Honorable Court arises
from the objections to the petitioner's requests for admissions
of relevant matters of fact-filed by Adolph L.Zeman,executor of
the above named estate.
On November 1,1.~68 Edward P.Patsch,a party in interes
in the estate of J.Glenn Patsch,filed a petition for a review
of the account of Adolph L.Zeman,executor of the estate of J.
Glenn Patsch.The petition was based on Section 721 of the
Fiduciaries Act of April 18,1949,P.L.512,20 P.S.§320.721
then in effect.It alleged that certain valuations were placed in
the account on the stock of ~wo closely held corporations,Patsch
Brothers,Inc.and I.C.Patsch ar-d Sons,Inc.It further alleged
that some of the stock in the said closely held corporations was
awarded to your petitioner in .kind,at the same valuations.It alsc
alleged that the stock in the said closely held corporations was
substantially undervalued.I~further alleged that no accounting WeS
made of the assets that Patsch Brothers Coal Company,in which the
decedent had an interest.It alleged that the petitioner was harmec
because of the substantial undervaluation of the assets of the
estate of J.Glenn Patsch more fully described in the petition.
rhe petition asked =or certain relief.Among the relief
requested was the following:
"I.Authorize your petitioner to employ
discovery procedures to ascertain the full
amount of the error in the inventory,
appraisement,and account filed by the
personal representative of the decedent."
On November 1,1968 a citation issued in due form of
law in response to the allegations of the petition.The said person~l
~epresentative,Adolph L.Zeman,Esquire,responded to the citation
by filing preliminary objections on December 2,1968.
On February 17,1970 the preliminary objections were
dismissed~A copy of.the order of President Judge Marino in this
regard is attached.
Subsequently,on March 2,1970,Mr.Zeman filed an
answer to the petition to review.The answer contained new matter.
n April 14,1970 the petitioner,Patsch,replied to the Zeman
answer and to the new matter therein.On June 1,1970 a supplement 1
answer to the petition fCor review was filed by the personal repre-
sentative.
There have been no preliminary objections filed to the
eply:nor has any motion for summary judgment or for judgment
n the pleadings been filed.
On April 20,:970 the petitioner filed a petition for
order to permit inspection of the books of Patsch Brothers,Inc.
d I.C.Patsch and Sons,Inc.and copying of the said books
d related documents.The petition alleged that a similar petition
been filed in a certain action which had been filed in the
ivil Action -Law Division of your Honorable Court but had been
emanded to the Orphans'Court Division because of this earlier
ction pending in the Orphans'Court Division.On May 21,1970 the
ersanal representative,the respondent here,answered a citation
'ssued pursuant to the petition for an order permitting inspection
nd copying.The answer in essence claimed that discovery in the
inspecting and.copying books was improper.If raised
the same objections which are now again presented to your
Court in resistance to this latest effort to make discover •
After argument,Judge Marino made a decision permitting
iscovery of the type requested.A copy of Judge Marino'·s order of
ctober 23,1970 in this regard is attached.The inspection ordered
n October 23,1970 was subsequently made.
While all the foregoing was taking place the petitioner,
Edward P.Patsch,began and advanced a cognate proceedings in the
Civil Action -Law Division of your Honorable Court.In that
proceeding Edward P.Patsch,individually and as executor of the
estate of Wilma B.Patsch,was plaintiff and William C.Patsch
and John Patsch,executors of the estate of Clark W.Patsch,were
defendants.The action was filed at 437 September Term,1969.The
cause of action alleged was one sounding in deceit based on the
same allegations of undervaluation of the stock of the closely held
corporations which were mentioned in the estate at bar.
The requests for admissions of relevant matters of fact
now before your Honorable Courtw6re originally presented to the
Civil Action -Law Division on October 26,1971 in the case at
437 September Term 1969.The defendants in that action objected
to the request.After argument that division refused the requests,
on the basis that discovery should be carried out in connnection
with these precedings in the Orphans'Court Division here involved,
they having been commenced at an earlier date.A copy of the order
of the Civil Action -Law Division is attached.
Pursuant to the directions of the Civil Action -Law
Division the requests for admissions are now made to the Orphans'
Court Division.
The case comes on for argument on the issue raised
~y the request of the petitioner,Edward P.Patsch,for admissions
and the objections filed by Adolph L.Zeman,executor of the estate
Iof J.Glenn Patsch.
ARGUMENT
I.DISCOVERY IN THE ORPHANS'COURT
DIVISION IS CONTROLLED BY THE RULES
OF CIVIL PROCEDURE;Pa.R.C.P.
No.4014{a)SPECIFICALLY AUTHORIZES
THE DISCOVERY SOUGHT BY THE PETITIONER
The thesis of this section of this brief is that the
ersonal representative errs in his brief when he contends that
equests for admissions are not competent in a proceedings.in the
rphan.s'Court Division and that,even if they are competent,the
dmission here sought are not within the scope of Pa.R.C.P.4014{a).
The use of discovery in proceedings'in the Orphans'Cour
ivisfon is covered by Rule 6 of the Orphans'Court Rules promulgat
y the Supreme Court of Fennsylvania.This rule is as follows:
"Rule 6.
"DEPOSITIONS,DISCOVERY,PRODUCTION OF
DOCUMENTS AND PERPETUATION OF
TESTIMONY.
The local Orphans'Court,by general rule or
special order,may prescribe the practice
relating to depositions,discovery,produc-
tion of documents and perpetuation of
testimony.To the extent not provided for
by such general rule or special order,the
practice relating to such matters'shall con-
form to the practice in the local Court of
Common Pleas."
The Orphans'Court Division of the Court of Common Pleas
f Waahington County has promulgated a rule on this subject.It
s as follows:
"Rule 6.Depositions,Commissions and Letters
Rogatory
The practice and procedure in taking deposi-
tions of witnesses and parties and the issuance
of commissions and letters rogatory shall con-
form to the practice and procedure in the local
Court of Conunon Pleas."
Practice and procedure in the local Court of Common Plea
s gcverned by the Pennsylvania Rules of Civil Procedure.One of
these rules is Rule 40l4(a).It provides as follows:
"Rule 4014.Admissions as to Facts and Documents.
(a)A party may serve upon an adverse party
a written request for the admission by him,for
the purpose of the pending action only,of the
truth of any relevant matters of fact set forth
in the request or of the·genuineness of any
writing,document or record,a copy of which is
attached to the reque$t,or incorporated therein
by reference as provided by Rule 1019 (g),or the
truth of any fact retating to its authenticity,
correctness,execution,delivery,mailing or
receipt."
It is submitted that the chain of directions beginning
with the highest court in Pennsylvania quoted above makes it quite
clear that Pa.R.C.P.40l4(a)is the governing authority in this
case.
However,the respondent cont~ndsthat the requests for
admissions are prematurely filed.His proposition is that the
petition for review has not been granted.It is submitted that the
decision of your Honorable Court on February 17,1970 dismissing
the respondent's preliminary objections to the bill for review beliE s
this argument of the respondent.The posture of this case is that
the petitioner's pleading has been filed and the respondent has madE
~is a~swer thereto.The issues raised by the pleadings are awaitinc
~rial.It is submitted that discovery calculated to limit the
complexity and the length of the trial is in order.The respondent s
position is analagous to taking the position that in an action in
~respass discovery can occur only after judgment has been entered
pn the complaint an~answer.Stating the proposition reveals it
Ifallaciousness.
Evidently the respondent took his fallacious position
l:>ecause he had forgotten that his preliminary objections had been
pverruled on February 17,1970.In his history of the case
pe erroneously stated that there has been no decision on the
preliminary objections which.he filed.
The respondent also argues that the facts to which the
admissions pertain are not relevant to this c~se but only to the
case in the Civil Action -Law Divisioh.It is submitted that
this ~roposition is also patently erroneous.
The petition for review alleged that the petitioner and
the estate of his mother received a smaller amount of money from th
estate of J.Glenn Patsch than that to which they were entitled by
reasor..of the following:the interest of the decedent in Patsch
Brothers Coal Company was not included in the assets of the estate,
alleged in paragraph ll{a);the stock of I.C.Patsch and Sons,Inc
as undervalued,alleged in paragraph ll{b);the stock of Patsch
Brothers,Inc.was undervalued,alleged in paragraph ll{c);and
the value of the decedent's stock was improperly stated,alleged
in paragraph ll{d}.The respondent denied all these allegations.
It iS r therefore,quite relevant to know the assets owned by Patsch
Brothers Coal Company,Patsch Brothers,Inc.,and I.C.Patsch and
Sons,Inc.It is submitted that a perusal of the facts concerning
hich admissions are requested will reveal that are all quite
pertinent to the issues raised in the pleadings.They are,in word
of Pa.R.C.P.40l4{a)IIrelevant matters of fact ll with respect to
this proceedings--as well as to the proceedings in the Civil Action -
Law action.
The case cited by the respondent,is inapposite:it
concerns a situation in which the addressee raised a claim of a
rivilege against self-incrimination.
It is submitted that further support for the petitioner t
propo.sition is found in the rulings made by Judge Marino with res-
pect to discovery matters at an earlier stage in this estate.On
pril 20,1970 the petitioner requested inspection and copying of
the books and documents of the closely held corporations mentioned
above.Of course this petition was objected to by the respondent.
Nevertheless.Judge Marino granted the petition on October 23,1970
This is a ruling to the effect that discovery proceedings pertainin
to the books of record of those closely held corporations are apt
in this proceeding at this time.The requests for admissions apply
to the same subject matter and,it is submitted,should be given th
same treatment as was the petitioner's previous discovery petition.
The petitioner requests your Honorable Court for a rulin
at his request for admissions pertain to relevant matters of fact
the estate at bar,that those requests are specifically authoriz d
Pa.R.C.P.40l4(a),and that the respondent's objections thereto
should be oy~rruled.
II.REQUESTS FOR ADMISSIONS WITH ;RES-
TO BOOKS 'HE DID NOT PERSONALLY ~REPARE
MAY BE ADDRESSED TO A FIDUCIARY.
This point of this brief speaks in opposition to the
respondent's contention ~hat a fiduciary is not subj.ect to the
mandate of Pa.R.C.P.4014{a)with respect to books which he did
not himself prepare.
Response to this argument of respondent is,it is sub-
mitted,provided by the plain wordi~g of the rule itself:
fa)With respect to the person who can be required
to make admissions the ~u1e provides for service of the request
for admissions "upon an adverse party".There is no limitation
of the rule which exempts fiduciaries.
(b)The matter concerning which admissions may be
requested is "relevant matter of facts set forth in the request".
The fact that the requests here made conCern themselves with
relevant matters of fact has been developed in point 1.
There is no logical reason for an exception 0
a fiduciary from the s~rictures of Pa.R.C.P.40l4(a).
(c)Provides an opportunity for one to explain to
the court why he cannot respond if in fact he can not respond.
However,as personal representative of the estate of a major stock
holder there is no reason why the respondent cannot respond.In
that capacity he has a right to inspect the books and records of
organizations in which the decedent was a major stockholder.He
readily inspect the books and make appropriate answers.Moreover,
as a personal representative he undoubtedly has the legal authorit
to hire an accountant to inspect the books and advise him as to
appropriate answers.Unlike the petitioner he is not required to
come to your Honorable Court and,over objection,secure an order
giving him the right to inspect the b~~ks.
The respondent further contends that discovery under
a.R.C.P.40l4(a)is not permissible in a proceedings under §72l
f ~~e Fiduciaries Act of April 18,1949,P.L.512,20 P.S.§720.7l
ecause that act contains a proviso to the effect that the section
authorize review as to any property distributed by the
representative in accordance with a decree of the court
efot:'e the filing of the petition.He asserts the fact,and
correctly,that the respondent had distributed some of t e
ssets of the decedent's estate before the petition was filed.
owever,the conclusion drawn by the respondent does not in fact
ollow from that proviso in that act.For one thing,the adjudicat'on
f ~~e court reawarded $30,000.00 to the personal representative.
econdly,under the decision In'Re Estate of Shewchuk,444 Pa.249,
82 A.2d 307 (1971)a petition for review will lie,even though
n estate has been fully distributed,where a fraud has occurred
n w~ich a distributee is associated.In addition,it is suggested
hat in the case at bar relief can be given to the petitioner with-
ut revising the distribution by imposing a surcharge on the
espondent.
In the present stage of the proceedings at bar discovery
s apt to determine the right to review and the form of relief which
hould be granted when the facts are known.The proviso relied upon
y the respondent is not,it is submitted,available as a barrier to
iscovery intended to determine whether the proviso is applicable
r the case fits within the mold of In Re Estate of Shewchuk,
entioned above.
It is submitted that the respondent is obligated to ans-
er the requests for admissions and that his status of fiduciary
ffers him no exemption from the requirements from Pa.R.C.P.4014{a •
CONCLUSION
It is submitted that the objections entered by Adolph
L.Zeman,executor of the estate of J.Glenn Patsch,should be
overruled and that he should be directed to respond to the requests
for admissions filed by the petitioner.
Respectfully submitted,
Francis H.Patrono,Esquire
PATRONO,CEISLER,EDWARDS &PETTIT
ByL,~~
Attorneys for Petitioner
\
"
,.
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNA.
ORPHANS-COURT DIVISION
.In Re:
"Estate ol
!.•,'.
'..Z·.GlENN PATSCH,
,..' "~,,;.;:Dketsed.'.
i •
(
).
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,No.84 of 1965,A.A•
I.I
,QRDE~DISMISSINg PRELIMINARY'OBJECTIONS
'AND NOW,February 17,1970,the preLiminary objections filed
.'.:'by RespondenL to PeUUonerls BtU for Review a.re dismissed;'Respondent
I$halt flle his Answer to the 'averments of sai,d But for.Revie\V in twenty (20)
days from the <1ate her~f.. ..,''',.
•0"• "••
~y the Court,.
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Is/Po V.Marino,
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OF CQIl1HON PLE~,S OF WA3HINGTON COUNTY,PENi-lSYLV1\NIA
.',..-...'.'',ESTATE OF J.GLENN'.PATSCH,
.'..OHPHANS·COURT DIVISION
64 OF 1965~A.A.
)
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lI~'RE;...
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AND.NOH,.this 23rd day of Octobe:r:,1970,the petition of
..."!~~\:~aid P'.Pntsch'f~r ~n'..?,~d.~r .t~perrctit'i.nspection and copyinq of
-,./."~....;:~)6q'k:s '~~d:documents.;·.d~ted l\pril'20,.1970,having beetl presented
4"t •".',:''...I .'•I .'~...•.:••".,'•~.-',~i'~"·.·b~rt .court;:.it..is ord~~0d'that..it ;be"filed~a~d bn motion'of
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\..'-...,.,...'."'........'..'\~..'.~r.anc~.s lB.'.J?atrol1o',.Esqul.re I.':,,~t.is hereby CRDERED A,;.\1D DECI<El:D.that:
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K;,,;:~":"",".,',.',',L .1\.dolPI:·L;Zeman,.r"~.Patsch anuSons I Inc.,
b~;c"hBro~~;.Inc.;:~atsd;3r~s.Coal Co.,ar,O liiiliam'c M,ch
lar~her~by~.directedto..per-nit.the petitionEr,or his attornoy,or
"-.'.....,'.
;pf~author.~.zeq..accountant,SSt:;an~of tr.em,,to enter upon'the prem-
':':':.'.'r':':,',':.',:.~~~.,,'"".'"';.-f;.",..:'":':I',;
i ses of.I.C.·Patsch and Sons,'In,c."".of P atsch Bros./Inc.,and,.•.,I
',l.~',.'.Pa·tsc~:Bros'.;coa~conlpany"..lh ..nouston,Penr:sylvania ana into the..,."'
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. ......'.p(fic~.''9.f...those organizatiop:s.'the.reon ~"~.
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;~::~:~~..~..:,,~~..':.."{"':'2.'AdOlph L.··.z~man,.I.~.·C.;Patsch and Sons~In.::.,
~~ltsch~,.B'l;'QS.,Inc...,Patscl1:'·Bros.Coal.Co.,·o.nd Williarn C.:'atsch
.....,:,f,,'.•..'.',\-•
book:s.:·;an.d .records ·~f'.I .·,.C·•.patsch and Sons.",Inc.t ·Patsch f:!'G,.,.'~'.,..",,:,.'.......':".'...:;:...... ..
~[·nc~'·,,::.~an¢"Patsch Bros.CO'al Company,which hdve pertinence to the
,..'.,.~,.
.~~·~~t~··~nd 'liabilities of these organizatici n5 on the date of death
;'a~~"he'r~bY 'directed .,t'o·,pr.o~u~e for examination by the plaintiff,
...',?,~.".;.-..~.:,:~..--.~qr ·'b~·s·..attorney I .'or 'his ,i:luthoriied '.accountE.nt i or any of them,all
~-.~:.~'~.."..-...-"..
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22,1964.·..
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....:\,...
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·...;·:""tt:t.;~~:y··.O:;·'of '0'•.;~nenn .Pats<?h,.t-'iarch
,:";:,~:..'.:':·:.:c~".~.:-":..::,.~..:..'...
..~"..,
..:,,',.3.'Adolph .L:.'Z~mari,I.:.~,~Patsch and Sons,I~c.,
.,..'Patsch Bros.,'Inc.,Patsch Bros.Coal Co.,and ~1illiam c.i'atsch
are'he.re~y ,directed to permit'the plaintiff,or his attorney,07'
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.....his authorized accountant,or ~ny of them,to examine and,in
their discret~on,to
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,copy,
"
any 'of the said books and records referred
to in
.'""the precec1i'ng p'ata,graph~,
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..".;,,..•.:;.~""t.·\t.''.,,':.._,.•'••"...~.,.,~;.......,,,''.w .'";_,_'~'..'_.'-...:'.:',~'•:'~~>~:::"'."','<~;IN THE COURT OF.COMMON PLEAS'OF WASHINGTON COUNTY,PENNA•
..~,.',,;,
"<;.~:.,.:'.CIV1L ACTION -LA..",V
'EDWARD P.PATSCH,and EDWARD
p.PATSCH,Executor of the Estate of
WILMA B.PATSCH,.
,:..,:"0-~-:".
",>""0'R D'E R '.PER·.CUR I A M
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Plaintiff,
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This matter is'beio~~us on defendants',o.bjections to plain-
..."':'~~:"":::~'.''".·tiff~,r r~'quests fo·r·admissions of'releva~t matters of fact ,Pursuant to R.C.P.
W,e previously had before us»in this same proceeding,plaintiffsf
":.:.r .~.:'.tpetiUo·n for Order to Permi~Inspection and Copying of Books and Docu-
.',menta"•At the time.we considered the previous Petition,it appeared
that'discovery ~as being i>urs!-led by these plaintiffs in the Orphans I Court
.Division of'this Court~·relative'to matters substantiahy similar to those here
involved.)",By our·Order of March a.1970,we therefore dellied the Petition....
to Inspect "~itho~t prejudice to the plaintiffs I right to pursue further
.,.',1 .",:'.
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)"..
('a..v ,
/s/C.G.Sweet
/s /R.ichard DiSalle
discovery in this division at the conclusion and exhaustion of all discovery
procedures in the Orphans I Court Division."
It appearing that the Orphans I Court proceedings are still
pending,we see no reason to depart from our position with respect to the
first petition for discovery.
o R D E R
.AND NOW,this 25tb day of May,1972,the plaintiffs I
Bequest for .A dmissions is refused.
.P.J.---------------
J.--------------
/ s /Thomas D.Gladden
2.
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----
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.......11
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J.
~
~N THE COURT OF COMMON PLEAS 0
!fASRINGTQN COUN.TY
"
PENN.S'tL,VANIm.
ORPHANS'COURT DIVISION
NO.64 OF 1965 A.A.
IN RE:
j::SlATE OF J.GLENN PATSCH,
Deceased
·~RTPF:rN SUPPORT OF
.,.----..----."..--.....-~-.,.--------,--.::.-.--'--.,-----.,..--~-----.---~
.REQUESTS FOR ADMISSIONS
.OF RELEVANT fvlATTERS OF FACT
PATRONO,CEISLER,EDWARDS &PETTIT
Attorneys at Law
80 East Chestnut Street
Washington,Pennsylvania 15301
/'
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