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Home My WebLink AboutOC1965-0064 - ESTATE OF PATSCH_02i\-..,j -. IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION In re: Estate of J.GLENN PATSCH, Deceased. } } }No.64 of 1965,A.A. } }.1'}\ ANSWER TO PETITION TO REVIEW \ AND NOW comes Adolph L.Zeman,Executor of the Estate of J.Glenn Patsch and for answer to the Petition 'to Review,the Account and the Decree of Distribution based thereon,deposes and says: 1.The averments of paragraph 1 of the Petition are admitted. 2.The averments of paragraph 2 of the Petition are admitted. 3.The averments of paragraph 3 of the Petition are admitted. 4.The averments of paragraph 4 of the Petition are admitted. 5.The averments of paragraph 5 of the Petition are admitted. 6.The averments of paragraph 6 of the Petition are admitted. 7.The averments of paragraph 7 of the Petition are admitted. However,it is averred that the Executor held said stock"for the reason that his efforts to sell said stock were unavailing and because he could not find a purchaser for same. 8.The averments of paragraph 8 of the Petition are admitted. .-' 9.The averments of paragraph 9 of the Petition are admitted.It is 'averred that said Adjudication and Decree of Distribution of the stock in kind was distributed as such at the appraised value,subject,however,to the terms of an agreement made under date of May Petition. 1965,referred to in paragraph 8 of the 10.The averments of paragraph 10 that: "By virtue.of the said Adjudication and Decree of August 25,1965,the sum of $30,000.00 was reawarded to the personal representative for the purpose of paying any additional amount found to be due for Federal Estate taxes.Subsequently,Your Honorable Court made a Supple- mental Adjudication 'and Decree with respect to the reawarded $30,000.00 and the accruals thereon,directing,after the final settlement of the Federal Estate tax,that the Executor payout the balance of the $30,000.00,according to the Decree of Distribution already made,without further accounting.Thereafter on February 25,1967,your petitioner filed a petition for a citation to show cause why distribution should not be made in accordance with the Supplemental Adjudication of )four/Honorable Court.The issues raised by . said petition were decided,with one exception by the Court by Opinion dated February 23,1968,from which no appeal was taken." is admitted. The averment that the exception was in regard to $2857.71 refund received by the Executor on account of .the Federal Estate tax, which refund the Executor was directed to hold until further Order of Court and that this sum still has not been paid out,is denied.On the contrary,it is averred that the petition for citation as referred to (No.74 of 1967 0.C.)simply prayed that the said Adolph L. Zeman,Executor,be required to appear,answer the petition and show cause why he should not distribute and pay in full one-half of the residue due Edward P.Patsch,plus interest at the legal rate from November 1,1966.Adolph L.Zeman,as Executor,filed an answer to the petition with citation,averring in New Matter that: "Notvlithstanding payment in full by the Executor of the amount awarded to the Estate of Wilma B.Patsch,the Executor under date of August 22,1966,delivered to Edward P.Parn,m,Executor of the Estate of Wilma B.Patsch, -2- i' a check in the amount of $2583.12.The Executor avers that this payment was inadvertently,erroneously and unwittingly made to the said Edward P.Patsch,Executor of the Estate of Wilma B.Patsch,and that the Estate of Wilma B.Patsch was not entitled to the receipt ofsaid sum and,therefore, avers 'an overpayment to the Estate of the said Wilma B., Patsch in the amount of $2583.12;" and averring further: "The Executor avers that upon the reimbursement of the said sum of $2583.12 by Edward P.Patsch,Executor of the Estate of Wilma B.Patsch,he stands ready and willing to make distribution to the persons entitled thereto in accordance with the Decree and Schedule of Distribution in the Estate of J.Glenn Patsch." As of this date,the Court has not ruled on the propriety of requiring reimbursement to the Executor of the said sum of $2583.12. For further answer to the averments of paragraph 10 of the petition,it is averred that the exception had no relation to a refund on account of Federal Estate tax in the amount of $2857.71.And it is averred that the Executor was not directed to hold the said sum until further Order of Court.It is further averred that,upon receipt of the sum of $2857.71,the same was deposited in the Executor's account in the Western Pennsylvania National Bank on October 14,1966, and was paid out by the Executor in the distribution to the heirs,in accordance with the directions of the Court. l~.The averments of paragraph 11 of the Petition that the inventory and the supplemental inventory filed in this case erred in many particulars not known to the petitioner at the time of the audit of the Executor's account is denied. As to the averments of subparagraph (aL the same are denied.On the contrary,it is 'averred that there never was a corporation known as Patsch Bros.Coal Company and it,therefore, -3- J follows that there was no outstanding stock in the name of Patsch Bros. Coal Company at any time.In further answer the~eto,it is averred I that for many years prior to March 21,1955,C.~.Patsch,Ralph L. Patsch and J.Glenn Patsch (the decedent)were eLgaged in a partner- ship known as Patsch Bros.Coal Company,for the buying and selling of real estate;that on February 1,1955,Pittsburgh Railways Company conveyed to Patsch Bros.Coal Company and Zeman and Zeman,a partner- ship,by deed recorded in Deed Book 919 page 565 D Washington County Records,three lots of ground in the Borough of ~ouston,,Washington County,Pennsylvania,which included an undivide:l one-half interest in Lot No.1,Block 15,Houston,Pennsylvania.The said mentioned lot was sold by Patsch Bros.Coal Company,a partnership and Zeman and Zeman,a partnership on an article of agreement dated November 14, 1961,to the First United Presbyterian Church of Houstonville, Pennsylvania.It follows that at the date of tte death of the decedent, said lot of ground was not an asset of either I.C.Patsch &Sons,Inc. or Patsch Brothers,Inc. As to the tract of 1.51 acres surface land in Cecil Township, the same was conveyed,inter alia,by the Pittsburgh Consolidation Coal Company to Patsch 3ros.Coal Company,a pa~tnership,by deed dated June 1,1949,recorded in Deed Book 757 p~ge 303,Washington County Records. In further answer to the averments 01 said subparagraph (a) it is averred that the partnership of Patsch Bros.Coal Company was dissolved by mutual consent on March 21,1955,and all of the assets of the partnership were sold and conveyed to Patsch Brothers,Inc.in consideration of delivery to the partners of f~ll paid and non-assessable shares of the corporation by deed dated January 1,1957,recorded in Deed Book 988 page 351,Washington County Records. In answer to the averments of subparagraph (b)it is denied " that the stock of I.C.Patsch &Sons,Inc.was'undervalued.It is admitted that ,in the preparation of the suppl~mental invent~ry that the value of the.stock was based on a statement of assets and liabilities of the corporation,a copy of which statement was furnished to Edward , P.Patsch by Adolph L.Zeman,Executor.It is admitted that in said statement one item was unintentionally omitted,to wit:balance'in a checking account in Mellon National Bank,CanJnsburg Office,in the amount of $818.99,which was an asset of,the :orporation at the:date of the death of the decedent.It is denied tjat there was omitted from said statement substantial bank accounts located in other banking institutions. In answer to the averments'of subparagraph (c)it is denied that the stock of Patsch Brothers,Inc.was u::1derestimated.It is . admitted that in the preparation of the supplemental inventory that the value of the stock was based on a statement of assets and liabilities of \the corporation,a copy of said statement having been furnished to Edward P.Patsch by Adolph L.Zeman,Executor..It is admitted that in said statement two items were:umintentionally omitted:(l)A balance in a checking account in Western Pennsylvania National Bank, Houston.Office,.in the.amount of $2496.24,which was an asset of the corporation at the date of the death of the decedent.It is denied that there was omitted from said statement bank deposits in other banking institutions in the area. As to item (2)which was omitted from the statement.It is averred that on January 9,1956,Pittsburgh Railways Company con- veyed two parcels of ground situate in Canton Township to Patsch Brothers,Inc.,a corporation,and Zeman and Zeman,a partnership, by deed recorded in Deed Book 951 page·216,W9shington County Records, for a consideration of $4200.00.It is admitted that the value of -5- ·, this item to'the corporation (one-half thereof)was the sum of $2100.00;and the interest of the decedent in said item was one- third thereof,or $700.00. In answer to the averments of subparagraph (d)it is denied that the supplemental inventory did not clearly state the value of the decedent's stock;and,on the contrary,it is averred that the said stocks were overvalued in the supplementay inventory I and at more than the market value of the stocks. 12.In answer to the averments of paragraph 12 of the Petition,it is denied that the account erred because it was based on an incorrect inventorY.On the contrary,it is averred that the stocks were overvalued in the supplemental inventory and were appraised in excess of the 'market value of the,stocks. 13.The averments of paragraph 13 of the Petition are denied and;on the contrary,it is averred that the petitioner and the Estate of petitioner's mother h~ve received a larger sum of money than they were justly entitled to. 14.In answer to the aver'ments of paragraph 14 of the Petition,it is admitted that the said Adolph L.~eman,Executor, received from the Federal government $2857.71,which represented a refund because of overpayment of Federal Estate tax.It is denied that petitioner's one-third share thereof and the one-third share of his mother's Estate have not been paid to the petitioner.On the contrary,it is averred (see Paragraph 10 of the within answer)that on the receipt of the sum of $.2857.71,the same was deposited in the Executor's account in the Western Pennsylvania National Bank on October 14,1966,and was paid out by the Executor in the distribution to the heirs,in accordance with the direction of the Court,under -6- ----~~~~~~~~~~~~~---------------------......., date of March 18,1968. NEW MATTER 15.The Executor filed the First and Final Account in this Estate on January 25,1965.On February 13,1965,exceptions were filed by the petitioner to the account.These exceptions were di.sposed of by'the Honorable P.Vincent Marino in an Adjudication 1965 dated July 9,1965.@n August 25(the Court handed down an Adjudi- cation and Decree and Schedule of Distribution.On February 27, 1967,the petitioner filed a further petition for citation at No. 74 of 1967,o.C.,upon which the Court handed down an Opinion on February 23,1968.No exceptions were taken to the inventory or supplemental inventory.No appeal was taken from the rulings of the Court on the'exceptions to the accountsc(two in number).No appeal was taken from the Adjudication and Decree.At the time of, and in connection with,the audit,the matter of stock in both corporations in which the chief problem was the valuation and disposition of the shares of the decedent in the corporations was fully considered by the Court. 16.As early as August 21,1964 and later on October 26,1966 the petitioner's counsel \ITote to the Executor,inquiring as to the matters which are the subject of the present citation and he was further informed .by the Executor as to the,stat.us of the conteq.tions of the petition,but chose to ignore the explanation so made to him. 17.It is averred that the petitioner,having failed to file objections as aforesaid,~aving failed to appeal from the rulings of the Court,may not at this time file a bill of review to correct errors which might have been the subject of appeal,and thereby -7- '-'-'----------1 substitute a bill of review for an appeal when ~bviously,the question has been raised,considered and decidej adversely to the petitioner. 18.It is averr3d that there is no error of law appearing on the face of the record,or any matter which has arisen since the Decree of the Court,or subsequently discovered new evidence which could not have been obtained previously by the use of diligence; and,therefore,a bill 0:review will not lie ~men an account has been settle'dand confirmed by the Court. 19.It is averred that the petitioner is guilty of laches which bars relief,as the petitioner was in possession of all of the facts at the time of the audit and has failed to explain the delay in the filing of the petition for review;that the petitioner was informed at all stages of the pro·:eedings and pr'esumably made'such investigation of all pertinent matters as he deemed necessary and essential and was satisfie1 with the end product. It is further.averred that there is no allegation in the petition that the petitioner was without knowledge of the alleged omitted assets at the time of the filing of the accoun:"or was so situated that he could not inspect the same.It is averred that all of the facts were accessible to the petitioner at :,he time of the filing of the accoun~,at the time when the petitioner filed exceptions (on two occasions)to the account or at the time of audit. 20.It is averred that on March 14,1968,counsel for petitioner wrote to the Executor advising that the petitioner did not intend to appeal from the Order of your Honorable Court at the proceedings at No.74 of 1967 o.C.,stating:"You are free to payout in accordance therewith as you stated to me you were go:Lng to do." -8- 21.It is averred that the facts set out in the petition do not aver that"the Executor withheld or concealed items complained of from the knowledge of the petitioner.The petitioner knew,or by due diligence could e~sily have known,before the account was confirmed,of each item which he now alleges was illegally omitted from the account and also knew of the filing and auditing of the account."The petitioner admitted the correctness of the accounting on the second petition for review and requested payment in accordance therewith.Under"such circumstances,even if there were failure too include the omitted items in the inventory on the debit side,but which were truly reflected in the account as confirmed and the audit is not sufficient to convict the Executor of fraud,or justify a review. 22.It is averred that the petition fer citation is lacking in specificity and averments necessary to suppo~~a petition "for review. 23.It is averred that the petition for citation does not set forth a proper cause of action against the 3~ecutor. 24.The petit~on for citation cl~ims an 4ndervaluation of the Estate of J.Glenri Patsch,particularly witj reference to the stocks listed in the supplemental inventory and appraisement,which said stocks were transferred by the heirs to I.C.Patsc~&Sons,Inc.and Patsch Brothers,Inc.,subject to the terms of an agre3ment dated May 1965,as appears from"the Exhibit "E"attached"to the petition for citation;it is averred that the petition for citation failed to join 1.C.Patsch &Sons,Inc.as necessary and essential parties to "the proceedings. 25.It is averred that the Executor,having made distri~ bution in accordance with the Decree of Court be:ore the filing of the periding citation,this Court is without authority to reVciew the matters covered by the citation. -9- i ,'~ 26.It is averred that after the confirmation of an account, the same is res adjudicata an~coriclusive of the pr~perty which was., before the COllr..t and cannot be collaterally attacked 1n a subsequent proceedings.. 27.It is averred that questions of fact (omission of assets in an inventory,but which were included in the accounting) may not again be made the subject of controversy between the same parties,and especially·after·distribution has been .made to the heirs, including the petition for review. -10-I I j COMMONV?EALTH OF PENNSYLVANIA COUNTY OF WASHINGTON .ss: Personally appeared before me,~he undersigned authority, ADOLPH L.ZEr~N,who,being duly sworn according to law,deposes and says that the facts set forth in the :oregoing Answer are true and cor~ectto the best Sworn to and subscribed before me this :!,..-r.J:d -"',day of,'1'I~rch,1970 ~4?t4Nf/~ Mrs.Mary~.Zeman,Notary Public CanonsburgC,Washington County,Pa. My Commis'sion Expires June 26,1971 ge,information and belief. r'J ZEMAN LAW BUILDING CANONSBURG,PA. "''\-I '1:1 CDct tJ·cttJ· 0::s J-3 0 ~>CD Z<t::l tJ· ~z~ tJ·... en l» 0 ~0 1.\·.W"C '''I ct CD Po n'{...,l::s ..Po .....'1 '"CD -...J 0 0 CDtJ· 't:1 (J) ct CD 0 :! I-t)tJ· 0l»CD .'....,.0 0 '\'\0 I-t) 't:1'<ct.,::rI-0 CD I,~~ :....en tJ· l»cta::r (1)tJ·It ::sl» 0 > ..:;::c:~::s ~,::s (J) t,~~CD.....'1 -{(1) Po J-3 (J'Q 0 ':(1) Po• ,.... -'-1 -~.,..~~ .--I...-' J .. -..J t:=I -~::r- ::-0 ZEMAN Deceased ;=,:n»r';~0 k.-1 '- / ~-'.(,n-c.'"(/J ...:.---i (r, J/.-fY,'r'./C-~-./0'.o.( To the petitioner herein: EstaL,=,o.f· -,, C)~~:.i ~ANSWEB.TO ~Tp;PN TO"REVIEW :><n'-'•lf1 You are hereby notified to plead to the enclosed within twenty (20)days from service hereof or a default judgment may be entereda"ti~t you. t'.J '~/ZEMAN AN 'IS III~BY,eWMJK4/!l "l ~.. -() "-~~l\~ ~~-').0418. In re: No.64 of 1965 A.A. J.GLENN PATSCH, • , II ~ ..-'_~·'~""~""d._........-.J.c S ~~~ "," lilt WQt (@rpQans'monrt nfllnsQingtnn (fonnty,'rnnsylnnnia IN RE: ESTATE OF (( )) ~Q!ttatton ~J.GLENN PATSCH,. (( DECEASED. QInmmonmraltq of 'rnn5yluania {-5S:- QIountl1 of Ihl.Bl1ington ) NO.64 of 1965 A.A. ZEMAN,ESQ.,EXECUTOR OF THE ESTATE OF J.GLENN PATSCH, EDWARD P.PATSCH, attorneys,Patrono,Ceisler and Edwards,Esq., To:ADOLPH L. Sur Petition of:_~="""""'~-L-~"-""">Uo.LI--__ by his ~rtttttt!l: IIr <1rommUtm :mon ADOLPH L.ZEMAN,Esq.,Executor o!;the ESTATE OF J.GLENN PiTSCH, that,laying aside all business and excuses whatsoe7er,you do file in the office of the Clerk of our Orphan:::I Court of VvashinJton County,a full and complete answer,under oath,to each and every of the averments of the said petition,on or before __M_o_n_d_a.:o..Y_-'--_.'the 2nd day of December 1968 ,at 10 :00 o'clock A .M.,and show cause why the prayer of the pe""tItion of Edward ·P.Patsch should not be granted and why this court should not review }--is account and this court's adjudication agreeably to the provisions cf l3ecl;ion 121 of the Act of April 18,1949,P.L. 512,20 P.S.R 320.721,returnable as above, and further abide the crder of our said Court in the premises,. If you fail hereof,the petition may be taken PRO CONFESSO and a decree made against y:m. WITNESS the Honorabl.e P.Vincent Marino,President Judge of our said-Cobrf,afWashington,Penna:,th~lst dayo:November--,19 68 . ~~~ Clerk of the Orphans I Court PATRONO ,.CEISLER &EDWARDS,Esq. Attorrieysf9r Petitione:'. ~. (Seal) ;r \\:~, .'.'::.:- ()o :;'-'..'. .~:.' • •.""" I~I i . ._. -.. l _ ·I.. \4"it:W of liItuusv1uauia }~!i: arouuty of lIa!i~iugtou TO THE HONORABLE JUDGE WITHIN NAMED: I hereby certify and return that on,_.:..:M:..=O~ND=A:=Y~the 4th day of OCTOBER 19 68 ~4:00 p.M.,Is&"dllie~tw~n~C~I~T~A~.~~I~O~N~,~P~E=T=I=T=I=O=N~F~O~R~R~E~V~I~~~~O~R~.~A~C~C~O~U~N~T~A~ND~·~O~F DECREE OF DISTRIBUTION BASED THEREON OFIT1¥~~~~X~~nt)Yd j~fendtn¥.'n~rlIT'll~Nr-T'I""pA1I""T'l"""'SrnCHrr--_----,A:c:.=D=-=O-=L.::....::PH=-=L-=--.--=Z=EMA=Nc:.4.,-=ES=....::Qr.....:::.'--1-,----=EX=E~CU~T~O=R_ by handing to.H_I_M perSOnally at_HIS OFFICE,ZEMAN LAW BUILDING,CANONSBURG, Washin/rton County,Pennsylvania,a true and attested copy of the within CI TATI ON,PET!TION FOR REVIEW O~'ACCOUNT AND OF DECREE OF DISTRIBUTION BASED THEREONIandmakingknowntoHIMthecontentsthereof. So answers COMPLAINT IN No.TERM,19 INVOICE NO. SHERIFF'S COSTS $ DOCKET NO.,PAGE --. ~4 Sheriff.1 0' I . lilltm:t~CTOn COOt~TY,PnlJNSYLVJ\tiIh Ofl'HiANS'COUnT DIVISIOlJ EBTJ\.i'B 01'J.GLENtl PATSCl1,t"I'C£nsuo ~uXSp I~SUPPOnT ~PETITIOn.'...,·1\-;_.,._ , I lU\'lRortO,CEISLER nMD Et~.nnos TABLE OF CONTENTS •• • •• 2 9 1•• • • ••• •• •• •••• •• ••• • ••••• • ..~. ..-...• • • ••e,• • • • ARGUMBNT.~• ••• STATEMENT.or QUESTIOMS INVOLVBD • HISTORY OP THE CASE . II. A BILL OF REVIEW IS THB PROPER MANNER TO RAISE tHn 'ISSUE OF ASaETS NOT INCLUDBD IN THE INVENTORY AND PINAL DIST1IBUTION OF THE ESTATE • • • • • • • TnE 'ETITION ~Ol A BILL 0'REVIEW IS NOT ·PR.!MATURB.• • • • • • • • •••.•• • • • • • • • 9 14 111.'lHB PETITIon FOR BILL 0'RBVIBW IS NOT RES JUDICATA .•••••••••••••••••••16 IV.THE PETITION POR ~ILL 9F REVIEW IS TIMELY~••••17 V~~BI PETItION FOR BILL OF RBVIEW IS SU'FICIENTLY SPECIFIC.• • • • • • • • • • • •••18 VI. VII. THBRE 18 JURISDICTION TO BEAR THE ISSUES RAISED BY ~8E PBTIT~ON SINCE NO REFUND 0' DISTRIBUTEDPUNDS COULD RESULT • • • • • • • PBTITIONER HAS NOT ElRED IN FAILING TO JOIN I.C.PArSCR AND SONS,INC ••AND PATSCD BIOTHERS.IllC.• • • • • • • • • • • • • • • • ••19 21 ONCLUSI0N.••••• ..:.t ••••• •• • •••••••••••22 " -1- .•#.- ..• S'l'AT.ID-lI:N'r OF OtJESflmts INVOLVED.................,,~'41'................ I •IS A BILL OF R£VIBW Tat PP.OPBR MANNEr To RAISE TijEISSOE OF UNDERVALUATION 0'ASSETS IN TUB 11fVBNTORY AND FINAL DIg,nIDt~ION OF AN ESTATn-OOE TO OMISSIONS FROM A CORPORl.'l'E B~~CE SREE~PROVIDED BY THS RESPONDENT? 11.15 THE PETrrrON .rOP.A BILL or ~FVIEW P~tA~URE BECAUSE OF ~f P~DInG PROCEDOINCS AT NO.74 OF 1967-0.C.? tIl.IS A PBTITION ;r<)P.DILL or PBVIEW RES JUDICA'lA DUE TO THE DECI!lIt'N or YOUR TiO~i()l'tAnU COOR'l' , AT NO.74 OF 1967.0.C.? IV•~s '.fM PEtrITIOll FOR BILL O~P.EVtmt MEET CfJtE ItEQUIl<EHENTS OP TlrmLIN£SS AS SPECIPIED IN THE RELEVANT STl\Ttn'r.AND 'rIm Rt"Lr:s OF - EQUtlI'Y? i lI. .. v.!S ~t!PETI1I~N ron SILL OF nEVIBW.SUFFICIBNTty Bp,:ECI11'IC TO :-tEET rUB JmOUIP'F.~Efl'1'S OF !'lIE RELEVAUT STATUTe? ,. ~ \ \ } VI.DOES YOUR.HONORABLE -COORT l1AVE;JURI$DICTTON' I ..,.~. TO HEAR Tn!:ISSueD fiAtCED BY THE PETITION .BECAUSE "lrnn~DAS ALREADY nElS~1 DIS'1'PlSU'l'IQN IN ACCOttDANCE WITH J\N ononn OF COURT? VII •ARE.[.C.PA'l'SCH JmDSQNS ,INC.,AND PA1'SCn BROTHERS,INC.,n~rISpeNGAnL~ANDN£CESSARY ,PARTIBS TO THE INSTANT PROCEEDINCS? -1- , '- HISTORY OFTBE CASE The issues presentea to this court are whether a petition for a Bill ot Review 18 the proper manner to raiae the issues therein and whether the instant.petition has sUfficiently met the procedural requirements of the st.atute and case law of Pennsylvania to be allowed to stand. J.Glenn Patsch,formerly of Canonsburg,Pennsylvania, died,teatate,on March 22,1964.Letters Testementary on hi. estate were granted on March 30,,1964 to Adolph L.ZeJlan,Esquire, of Canonsburg',Pennsylvania.The will of the decea.ed,recorded in the Office of the Register of Will.of Washington County, Pennsylvania in will Book 98,at page 43,9ave hi.widow,Wilma B.Patsch,"••••80 much of my estate a••••••if I had died intestate".The will contained certain specific bequests and left the remainder of the estate to Edward P.Petsch and glenn Ferris ?atsch,the two sUrYi~1nq sons of the deceased,in equal shares. Wilma B.Patscb died on April 27,1964,testate.Letters ':'estamentary on her estate were granted to Edward P.Patsch,her eOD,to whoa she beqaeethed and devised her entire estate.Wilma 8.Patsch died unexpectedly and made no election prior to her dea to take a1ther under or aqainst the will of J.Glenn Patsch. Adolph L.Seman,Executor of the J.Glenn Patsch Estate, filed an original Inventory,recorded in the said Register of will.'s office in Inventory Book 75,at Pag_172.It showed asset cf $157,725.67.Mr.Zeman later filed a Supplemental Inventory, ~corded in said Register of Wills's Office in Inventory Book 75, at page 273,showing additional assets of $138,400.35.The entire ~ount in ~.Suppl~~~~al Inventory consisted of deceased'.one- third interest iD two olosed or family corporations,namely, Pa~.ch Brothers,Ino.,and I.C.Patsch and Sons,Inc.His -2- interests consisted of three hundred fifty six (356)shares of Patsdb Brother.,Ino.appraised at $188.60 per ehare,or a total of $67,141.601 and;one thousand ninety (1090)shares of I.C... Patsch and Son,Ina.appraised at $65.375 per ahare,or a to~al of $71,258.75.The Supplemental Inv~ntory values were calculated by the Bxecutor of the J.Glenn Patsch Estate from a written statement of the assets and debts of the said cQrporations.A copy of the statement:-was furnished to the present pet!tioner at. the t.ime the Supplemental Investory wa.filed. On January 25,1965,Adolph Zeman filed a first and Final Account in the J.Glenn Patscb Estate.It is recorded in said ReglGter of Wills'..Office in Account.Book 143,at paqe 484,at. Number 6..of 1965,A.A.ExceptionG to this account were filed by Edward P.PatsOh individually and as Executor of the Estate of wilJla B.Patsch.TheBe exceptions dealt with the 8Jlount of commission claimed by Mr.Zeman.They also stated that neither Edward B.Patsoh nor the Bstate of Wilma B.Patsoh wished to take the stock of the 'two above-named corporations in kind. The matter of the commission was d8oi4ed in favor of Mr. Zeman.In order to reaolV~the 8ituation dealing with the stock in the two corporations an aqreement was entered into between Edward P.Pat.soh,BX8outor of the Estate of Willla B.Patsah, Edward P.Patsch,ind!vidualI1,Glenn F.Patsch,I.C.Patsch & Sons,Ino.,and Patsch Brother~,Inc.In the agreement I.C.Patsoh " "Sana,Inc.agreed to purchase the interests in both of the aaid corporations,acquired by each under the Will of J.Glenn Patsch, owned by Edward P.Patach,by the Estate of Wilma B.Patsoh,and b Glenn F.Patsch at.the values stated in the Supplemental Inventory An adjudication to 'the effect was hem4ed down by your Honorable <::ourt OIl July 9,1965.'!'he valuation of these stocks was based entirely upon the ~pr.isal of the Exeoutor,Mr.Zeman t found in the Supplemen'tal Inventory. -3- ..... ~final Decree of Dlstrib~t1on was filed on August 25, 1965.It incorporated ~d gave effect:to the agreement desoribed above.There were·no exceptions taken to this decree. Problems soon developed in the·area of the federal estate tax return for the estate.Mr.Zeman had been re-awarded $30,000.0 by the Final D~cree of DistribUtion for Federal Estate Tax contin- gencies.The said Final Decree ,had provided that after all taxes awing to the Federal Grovernment were paid any unexpended money was to be returned to the legatees in the manner 'determined by the Pinal Decree of Distribution.It turned out to be the case that none of the $30,000.00 was needed to pay estate taxes. It was discovered by the Federal Tax auditor that the marital ileduction h,ad.not been employeCi properly,which resulted in a refund to the estate.Further,the auditor discovered as.ets of J.Glenn Petsch which had not been i~cluded in the Inventory. Mr.Zeman paid th~federa~Estate Ta)C attributable to the newly discovered assets without protest. The,Internal Revenue Service also assessed the Wilma B. Patsch Bstate for its s:.'lare of the newly discovered and unreported assets received via the will of J ~Glenn Patsch.As a consequence additional ,tax ~a8 levied and.paid by the Wilma B.Patsoh Estate. After the Federal Estate Tax account had been settled Mr.Zeman sent a check f~r ,$2,583.12 to Edward P.Patseh as Execut(~of wilma B.PatscJ1.Be stated that the check was 91yen to pay the va ue of the interest of th~Estate of Wilma B.Patsch in the assets of J.Glenn Patsch aiscovered b1 the Federal Tax auditor after the Final Decree of Distribution of August 25,1965.Mr.Zeman later claimed thi~.~yment to have been an error and demanded return of the check. The controversy resultin9 from the situation resulted in a "Petition for Citation to Show Cause Why Distribution Should -4- Not be Made in Aocordance witJ\Adjudication of Court"filed at Number 74 of 1~67,.0.C.The sole question raised by this petition was:"Should Adolph,L.Zeman,E~cutor of the J.Glenn Patsch Estate,be pe,rmitted to deduct ,from the $16,863.22,plus interest from Octobe,r 1,1966,admittecq.y due Edward P.Patsch, individually,as <?ne.of the residuary legatees in said estate, already awarded to him by Decree of Court dated Auqust 25,1965, the sum of $2,583.12,paid to Edward P.Petsch,Executor of the ~Wilma B.Patsoh Estate,on August 22,1966,as an additional di8- tribution due the Wilma B.Patsch Estate?· An opinion in this mat~r was handed down by your Honorab e Court on February 23,1968.In this opinion immediate distributio of the $30,000 given to Mr.Zeman for Fed~ra1 Estate '1'ax continqen eles by the Fin~l Decree of Distribution of Auqust25,1965 plus interest to date was directed.Distribution was to be made by pay 9 one-hal~to the Wilm~B.Patseh Estate and one-half to Edward P. Patscb.In realizat:ion of the fa~t that:further legal development were in the offinq,the opinion of February 23,1968 ordered the retention of all other funds by the executor pending further order of ~ourt. Thus,Mr.Zeman retained possession of $2,857.71,the amount of refund from the United States qovernment.lolr.Zem~ claims that.the pa~ent to Edward Patsah,8S Executor,by check ot AuguSt.22,1966,was payment"of a portion of this refund,and that the said payment was intended to be a diatribut:ion of the said refund rather than a payment to the Estate of Wilma B.Patsch of ,an1 assets owi,nq from the Estate of J.Glenn Petsch.Final d1stri bution of the remaining money i~contl~9ent upon a determination 0 ",hp.ther the E8ta~of Wilma n.Petsch bad a ri9ht to the check of..,".., August 22,1966 under the will of J.'Glenn Petsch.." NO'appeal val taken from the decislon of February 23,1968 -5- The discovery by the Internal Revenue service of property wq~ch ~s not included in the ~ve~tOl'Y of J •.Glenn Pat8ch Estate alerted the petitioner to the possibility of still.. other property which.might h.ve escaped the inventory and distri- bution•.The petition now at the ~~r of your Honorable Court alleges that such previ~usly concealed assets were indee4 found, notably a bank deposit in the Mellon National Bank and Trust Company not included i~tbe statement of assets which served as the basis of the valuation presented,~n the Supple.ental Inventory The petition alleges that the inventory and supplemental inventory did not.include the stock owned by the decedent in Patach'Brothers Coal COll9?any.Thi&l stock,it alleqed,does have value since the corporation still had assessed to it,and owned,an undivided one-half interest in lot number 1,block 15,Houston, pennsylvania,deeded to it and to Zeman and Zeman,as tenants in CODUllon,by deed of record in the Office of tbe Recorder of Deeds of washington County,Pennsylvania,in Deed Book 919,at page 565. j..•r The corporation.~lBo ~ad assessed t~.it and,owned 1.51 acreB of surface land in ,Cecil,Township which it acquired by deed of record in the Recorder'B Office of Washington C.~unty,.Pennsylvania in Deed Book 988,at page 3~1.It asserted that Patsch Brothe~Coal Company may have owned other real estate and other assets not known to the petitioner•. .The petitioner further claims that the stock of I.C.Patsc and Sons,Ino.was und.~alued.The valuation assigned to the said stock was based on a statement of assets and liabilities of the corporation furnished Edward P.Patsch by Adolph L.Zeman; Executor of the Estate of J.Glenn Patsch.The petition asserts .that the said statement of assets and liabilities was erroneous in that it omitted significant assets of the corporation among which is a si.eable checkinq aocount owned by the corporation and -6- 10c."4 in the Canon"~Ql:9'brech of the *lloD ltJat10nal lank .and Tnust.CoIIp&ny'.Tbe pet$.~lG".l"aU.qeD rea.Oll 1to bella.,. that there an fUl'ther aI.au loCated 1n banJd,DV in.Ututlou• !'he petitioner 81.0 clai..that the .tock in Paueh Breth.r.,Ino.;wa.\ItI4.rvalued in the suppleMe11tal inwnt.ozy. "The valuation bere qaib was b••ed on inforaatlOD fumilhcld by ttl.B.cutor of the J.Clenn Itauob Eatate.'1'h._aid .tat••ot of ....ta ad deb fa1184,it "d all.p4,to inolude uonq the unts of 1:he ool.'pOration an uttdivlc!e4 one-half int.re.t.1ft certa1n land in Cant:on t'OWMhip,W••b1n¢oa County,Penn.yIvula, owned by 1~and lean and zeun,a putMnbip,U tenanu 1n ~n,acqu1ncS by deed of the Pitt:.8burqh P.ailway CoIRpany 481:.4 JanQary 9,1'56 an'"recorded In ~e Reoorder'a Olfie.of wasbln;t.on Ccanty,Penn.ylYanla in oee4800k 951,at pa,e 216.fh petiuiofter alleva'reuon to beli~th.t 1t aleG el:red 11l fal1lnq to include DOni tu ....t.bank aeposit.in buJd.ni In.Utu~lon.of the ana,cnnle4 by the corpora"loa. fttt petiUon 'inally cla1a.tha-t .1JbHqU.n~~o toM filll\9 of the account:the United St&te.of 1s8rlca refund.a to the a_cutor $2,851.71 whiob v••aft exoe••l_papent of Pttderal Bcuu 'fax.Pat:1t.loner·8 ene-third .ba~and the .h~of bi. ·llOther·.oauq tMrelD h.....not bMn pait!by the Santor of the J.Glenn Pat.llell 8aute,it:..,u s&1d. Mr.I ....k..fl1acS prellain&ry obj.ct:lona tK>the ,.t1t:l for n....1..of ACCOUJ1t.ana of Decne of Dlatrl.butlon Ba.ed '!'hereem.. Xn the..preliminary objecUona Hr.I ...alai_dr 1 ~Til.,the pet!t:iener may not tile a bill tor review where ha f.lled toapP4Ial from the f1nal adjua- io.~o~of JUly 9,1965 ant A~vu-t 25,19'5, 24Tb.~nene of the uce•••cy .11.CJa~lon.for a bill of nv1ev appears in the pet.ition; ,-7- r I ' .3.',That the petitioner had ~ll the necessary facts at 'the ,time of the audit and is now,barred by laches .'", from raising the issues; ,4.'That'tller¢i$an action pending'at 74 of 1967 O..c.which makes the present petition premature and that. 5.,That the wtit10n 113 nots~ffieiently specifio the acti,on at 74 of 1967,O.C.bars the'prt!.ent petition by appl,lcation 'of the pr.tnclple of 'res judicata;,i. 'I, 1 _to meet the requi~ements of statutory and case law1 , ,6.'.'That the p~tition does not set forth a cause ,. of'action ag'a;i.nst the executor1 7 ..',That r .C.Patsch and Sons,Inc.,and Patsch Brothers,tnc.,should be joined as necessary parties: and 8.That:the OrphaJ).S l Court does not have j\lris.... diction's~nce the 2xecuto;r has made a distribution ,sub'" ject to an order of the court... Th(il issues,then,before the court ax-ewhether a Petition'. fot'a Bill of Review is th,e'propet manner to raise the issues therein;'and whether thE!inatant petition has met the procedural ,requirements SUfficiently to permit it to stand? -8- '~,.'" .f r·•I ,, I Tile it't'tnc!t.:~!~nt()n".:i.on of t:~~.?""J~~onC:;~t .. 'lilliinnry objcctiono io,thpt t.1 11~!1 tor roV!Cl '~'J not n~-:LtaJ)t) tc?the vet1tionc~no.o 1090.1 teol C'l'JC!!l !:.'!'the fact·;o~tl!,::peti- tion tL-o.v.c~!,b:::d,ao tru.a.':~('r~:{o that:.the-Dro~~"nt ~tu...-c of tho anon ·to c1~cll l1111t b~choult1 not bCr(''Ju!~c1 ~f.2ofond on f:.'1o. ~ritI).'. The pq"ition o~bur.io lJrough-C ·loL.;~:\r t..~:'r.'i(jtc1czi~!J ~et'Of Z\px!l 10,l!)~~,V.I,.512,C7~!,20 V.t>D 3:;0.121.'.:'ho .. IIIt'~"AY ,ot-ty in !ntorcct uhnl'.,t;i~!~. five yuo.:r:l aft-Or tho fino!ccnfirr,~=-t.ion of llny account of n persohal reprose:ntative,file a t.,utit;ion to rev1..ct:1 any.pnrt of the c.coou..,t,0= o!Cby·c!tt.1i~o='o rcr-nrc,or 'o~t!.c C".dj uCi.1cZl'ticn t or 0:;.('.::1y Coc~of CiiiJtr1btrtion,~ottin:'"~O.l:'t:~. spoc!i:;j,cnlly c.l1or;c<;1 orroro,t-\oro!nI b'lc Cour'~ 'obell ~!vo cuch nliuf co Ct!Uit:r r.ne jt:l")ti~ chl.ll1 require,J?rov!Gcc1,the~tllio coct!on C}lllllno~outhQnzo I:CV!C-.1 co \;t)~L':;o!,'~rty &stri- bcte4 ~1'the'porcon~l rcprab::!lCot!vo i!).ccoo:-C- ~O:J oJ.'tl:l .::lea:ro0 Of cou...-t 1JcU?o~~~~i 1inCT cf th~vot;ition.l' ~hc ti\'::o;nr l>chin!l (:~.~otl1tutc orr.~m:o to ty,.:.t:!ot'juoticc l1co in l"Z'ov1cl!n~c ~..c::::::.Gy in \:ho cvoat of aircovcr:"l 012 ft'll\1d or . r:~:H;o.l:o oi\.or the c(.:;:1tcCory period.~()r t.'t~(ll nr.c t'\.~. -";~ 'Olio .of;otute Lan been t;lw ouLjc~t o(r:l1c,",lit1U<lt1on in tho P.onnoylvon:!f\"cou~....o.In 1913 the Pcnnr:~'lvnn!o ~~rc-:::J Ccurt. oottIDlichC1S 9U.\a:)l!n~n 't1it:h I1h1c2:1 to ~otorwlc()',ben CU~~l)rovlClt1 .". O:l,o\)lt1 b6~art.1it~~a."In :!iJ:an:q,L'oto1=-r:,239 Va.270,G~~:.t1..Co1~ •<I', (1913)t:hc COlJrt ntntc~tll*tab!l~:Q£I:"cYll,"':l.{:oro0t"icn nnadjudi- c.=lticn oil tno Orpb~~·Court uhich hl:.o·!:con duly tJonfiE'I':::d will not bC!u:t:Q~t~4 ~1~~8 it ~lCt!orj ..(~l p~.~rtor ct'f!cr C~'\~1Zont ,on the 1~~Of .tJ'lo rocOrd,G::'(2)~w Ci::lttpr ehich bf'.n cri!:'on 'cinco t:10 a~cr('~,or (3)(~i g1:ct1a.)C\io~vory ~no'..]ovic~r.c'J \J:l!ch.. -9- I ," could ~et hcvo'bOcn oroviQunly vroc~~~c~'~1 Quo'diliqcnco.~lO cour\:'\1cni:fur.."'thex {;;:I)tlqltl that tf.'lcro tho -nO\!~t:tor,oven .1,£ p~V'Cn,t10qld not bo nux-ounei ~or intorfcr1nl)uith ti,1tl ndjual- eo.tion tho bill of.!iuv1cu \1111 not bo qr0.ntC<~.· -'~.,- In'thin lna~co t1c itnva Q t',o{;1tion b6in~l'I"OE:cntod within fiva YCQro Q~to..t:~c f!ru:tl cdjud!cction CJ1d decree.~ho ..'.'.",~. t::ct.itiQn cloarly 0110900 not1 r.sttoZ't~!cl1 Y."ilO not in ~c l~otllcd{! oftM p~i1tloncr ~t tho "tine or:'the o.ec~un~in9 or oud!t mel \:hicl '"~into 'hin ttnOtJloi1qo'otear tho filinq 0-2 tho Irinal U::crco of , Diot2:ibution..Prcof of tb~l\llogntion b.:l(lo by tho potlt1r:;:~\;~ld ~ot cui:olY roouit.in nchLL"'i~O in thOadjuaic~tiol\oin~;J !.t.t.i'o\!.lc.1 .inaronoo the D~l paynblo to onch ~sldual·lc9atcc. It.thorcZoro'bpponro tho\::tl10 inu.:':ll"1t f~tition ~ots. rcqu1ro~nt tlo.2tJ~ctc<l in tho niI~cn once. I "_J. ,'In furthor oupport of the posH:ion tw~cn by the peti- tioner it..is noted thn~tho suprom Cour~of }?cnn:sylvonia hQ:::!' stated 1±at·a party in interost iD ont:itl~a to hnvo on OCcOWlt oponca C!1d rov!ot.~trl.tl"~n 1:ivo yonro ot:tho finel coni;ircwt!on 'to dctornino (1),,:110~hor arnot tllo acc6d:m~oun"d cnrtnin o.ccotn. llt tho tioc <;f hiD'-donth,and (2)t1hothcr qr no~tho acoount-ent. hon been guilty of iPpropor conducts CO:nt'fo~:tl'otnent':")"J30 Va. ..278,130 n.2d 4Sa (1957)..' ~to Co~rford caso !o dirootly in point.~o purvo~o--. +-'.'''''',.. Of the inatant pot!~ion'!oto.hAve jtOurttmornbl<:,court finG that ,..,'.' aortnin property nO\:.proviounly nf1cc~oa in tho Forocn!ll rCt"t'C~..'., -oantativo'o,ceco~t1D~'ttnp it)fnc-=:.indtrct:fl;(ao "ct.ocliliola~r) .~O.,1 ".~....- ...".1 ~•.~-"•.L _~ OtlnOdby ~ho doccdcnt ~~d--ouQh feat having bean ~o~a-~to reqn~ tho pcrsonal.roprenantnt.lvo to pay ~lclr ohcr~~of tho valuo of, tho onid unG!ocloe¢d aoo6to co ctlO ~c~itionor or.~to hin tr.~~or'o eot:.ato. r;:}lO Ouprn~COtt~hoo net been c:o:"'l'tont to ~top t~crOt .but hoc qono.~u~thcr to holCl that,i:rcDPOctivo or ~ny louivlot1m , -10- all Orpha~o'Courto pedOGOG an inhoront dioc~otionn~"r~10r ~to r . " " \ 1 correct ito a':In recorda :in the interoot of jun~ic'),oven to pro-t' , teet vartieo ~rom tho affect of t~cir ot~,ci~tnkcn a~d blundoro". r.e1!of 11in bo <;rl;llltoll I~hcre just!c¢·and cql!!t~rC'!I1iro lllld I1hora ] ,no righ~$hav.::l chantj~d.in.concoCJuon~of ~\U decroo and no'one , t]il~b¢l injured tQer~'JYl .In ro DloanI 0 t;:otllt,l'"25~P~.3~G,S50, 98 At!.9GG (1916)~ ~ha r.ocvondc~t cited n nu~r of cnnc~in bis Preliminnry Objoctiono to.the Citntion to uphold h!~po~!tion thnt tho totitiQn gar roviou iCirnv.roper unocr,tho cir~gtan~eD.Thcoe cnnc~can oooily bo diot!ntol1.c!!ct.:frc~tho nitunt4.on ct hnet1. In tor ro !S,1£\ql~t~Estato,335 Pe.552,7 A.2d 353 (1939), it t1~a caid in dlaf;li thnt·0 bill o~rovim'l t::ould not bo pc=nittcd'.'.f I . toritca,CUld Cbc:1~ct1 advcroaly.'To r>o~t D.bill for ravictJ '00 lio ;un~or thoco.circUODtnnooo uouid bo to'nubat!tutc a.bill for rovic~] forcn appeal and in vraetical offect to ~ntona tho tine ~or!' I :llppoal.T:lo actual -encl~1on \-taD that n bill of rov!c\-!vouid not 110 bocauoo no final nccol1l'"1t had baCh filed and tl:e iosuo l1hich the ~~t!t!cn to ~v1c~Dou~ht to raiso could only pro~rly ~o . ,rniood t:hon GU~\account.\'tnp filed.;In t~o 1nbtcnt cacc t.ho ioouo involvOD tho ~rohiv and 4intrlbntion of tho holdings or'.1 J.,Glann Patoc!t discoverod by the .potitione~ofter II rinnl Decree of D1stri:JuU.on h'IlO boon filed. In Troutmnn'~Entote,270 P~.310,113 Atl.~OS (1~21),..I .f _.; 'the <'liBcu~aion concorning dismissal of a bill of roviC'.\1 due to failuro to raioo a elato cnrlior 1§!"Jura d!ctur..).The court pro- 'QOdcd tho diocusa!on bJ helding that tho 'right to rovic~bad not ~~QD Quootioncd in tho court bolow and ,that ito availability ao'.. 0.rcoady conld not firet:bo challcn£)Od ,in t.'lc Su!.'=a~Courto it olop otnted ~ryct Q petition for rovia~should b~cnt~rtaincd ~t:1ba.ro •••the C3t!lto hoo not beon diotributcd and nobody can • i bo injured by grQnt!~(J tile roliaf'.oou<Jlit"...t:othinq in the ~I,,.- -11- ......---------.r------------ Troutman Cll~0 iQ relovant to tho cnoO'tlt bar:th~TrOntncn ca~c ••M .,.did not involve aOGetD·Uioeovercd only nft~r a P!r.nl Docrco of D1ot~ibut!on had been ·filod. In Dai,lex.:£;r:~ta:t.o:,291 Pa.i!21,It1~L\tl.1~5 (1027) the court-rofu~~d th~hill ~U~to tho £cct ~!~t oll rolcvcnt .'information was ltn~dn t~ell portioo in intoront at ~ll otep~of the prqc30di.."lC'J and,r~I~\)r,thnt:V::co.i:02 t1!!':l~cnttor:o u()t~.1(1 not ~o 100-,:,11y cffoctive to c;:han~o tho'<bc!r:ion lllrc:1dy ~~d~.T2'1ic tlaO nota 'Caso,cc $s tho c:1DO at bar,vhcro it uoo a1loCJod tlH~.t tho potitionor had been ro~ui+cd to rccniv~a dlru~:cn loua~l oocauBo.aoaeto of t1hich .~hCl rot!t!cnor tlttn ~~d no :~no~'lodO'c \-'''C:ro r.oC c]t.3clooccl to the auditing court.'uhcn it l"nd~itn Q1.!1it. In Elltin'n 1Jntat()I 325 Pa.373,l!)O l\tl.6ijO (1936)................, II 1 I . tho btl1 was U!Dn11~~d bcc~ucc it ~aB troucrht c~t?r fiva ycnto fran ~tho dato of tho d~orco of confirmation and fnilcd properly to fraud.Thoro is no a()~t thnt the bill for roviC:l riva yo.::.r.C. .In col1adQx·n.Eota~,333 Pn~~l8,3 A.2d 787 (1~3~)~ ';:he bill \,ao dLrnn1oaeC1 be.eauoQ tOe bill to ro·,4 CV \1tlo not prc- for noro than £1va ~iccn.rG aftor tho di.ctribution of tho The court could find no fro".!t1 end held that tho bill t7QO 'l'his CZU30~110 no bearing on tho cane at bnr t1hic!l UiJD o~un within throe yearn and three ~onthn nft~r tho Finol Dccrco f Dist.rihution •. rrinnlly in 1".::o·s Eotato,_2~6 Po.103,D2 1\tl.126----.,.........., 1914),thepotition 'We.!]rot'uoed becQuoo r.o 1091111y offective I!!atter could bo vrovon.Lsttors p!'Cviounl~-in the posoooo-!on f th~~lliJnto uoro lost and later found attar 'tho ootatc had oem cloned.H00'avcr,it WEIS ootabliohod that the lottcro in act hElc no boo::!no t\Don tho x:mttor of 'tJ~ic!1 0.rovim1 t1il3 ro- uostcd.In tho coso -'1t bar thero ic no qu..'1ctio~that .i~tho .neto nllot;.r:ld 1n .1:ho.petition ~~~):ovon the pc~it1oncr and tlis other'£)ootat::l nrC!entitled to 1::0;:''::'~nay. -12- The oasas cIted by rQspon4~nt do not substantiate his arqwncmt that tl billfo.r re\Tiew $hould not.be pennitted under. the ins.tant factual situation.To the contrary,under tho law established by th"N.bon and Comerford caaes,$upraf ~;e instant............,.....r·. eaS6 involv.a just the type of factual situation in which a bill for review was crea~edto provide a remedy • ... ,. c',t -13- II.,tHE PETITION FOR A BILL 0'JWVIEW IS,NOT PREMATURE 1 ~h.is,ue to which this section of this brief addresses '", itself "is that raised in point n~$r 4 of tho respondent'. pr.limin~ry objecti.ons .The claim mado there is that the present bill of review is pre~tute and that 'it must await a decision •I·• of Your Honorable Court in an earlier case on the theory of pendency of a prior action. at No.74 of 1967 o.c. The prier action reterred to is that •,. The actlonat No.74 ·1967 c.c.-i9,it 19 submitte4,one... ~uch_has,no pertinen~•.~o the issUes ~ai.Q~by'the bill of.....,-._.(', review •.'l'he proce&airign at No.74 of."1967 o.c.'developed w~n the personal representative f~iled to payout to the beneficiaries ,., of the ~stat~the sum of $30;000 .()O·wb1ch .had 'been awarded to thom in the fInal distribution as a·con~ingen1:fund tor the pay- ment of Federal Eatat,·Taxes.No part of the $30,000.00 w~s required f1)r the paymen~of Estate Taxes.Prior to the filinq of tb~petition at No.'74 of.1961 O.c.the personal r$pr&.en~ative haj failed to payout ,the reserved 8tml,claiming:certain oredits lihi-'h t,,3ttarc1 T.Patsch and the Estate of Wilma B.Patsch olaimed lwece improper,-The action at no.74 'of 1967'O.C.did not concornI iitself in any way with the value'to be'attributed to the shar6G I of stock in Pat.ch 3rothers,Inc.,.ana I.C.patsch'and Sons,Inc., which the bill of review claims were undervalued at the time of th adjudioatioDof April 25,1965 denominated a Final Decree of Distribution.. There is~therefore,no aotion pending which involves t~~,\P.ueB.rai8edby.the bill of 'review.It is correct,as stated in preiiminary obj~ction No.4,that the order of your HonQrable Couru on February 23,1968 at No.74 of 19G7 o.c.did state:"a11 other funds shall ba retained by 1±eExecutor penc11nc;r further o~der of court.u However;tha~,proc••d1ng did not concern itself with the question ot what aro 'the other fu~ds for which the -14- .c.nowhere make reference to the real estate which was not'. I; 1 • rsonal representative should account.The i.sue of the unacaoun- ad tor fun<ls is raised in this p.roceedlng and wa.not raised at No 4 of 1967 O.C.For ex~ple,~le papers on file at No.74 of 1967 I !included in the asset,of Patscll Drothers,Inc.,I.C.Patsch and Sons,Inc.,Ana Patsch Brothers'Ooal Conpany nor to the bank aceoun ., ·in the t-:ellon t~.tional Bank omitted from the aSRets of the same the evaluation of thoir _took was m.de for the urpose of the inventory "and the £11;\a1 decree of distribution of 25,1967. The respondent is corr$ot when he argues that a case will at be heard if a pending case 1nvolvlnq tht;l same issues remains However,an analysis of the issues'!nvolvea at No.14. f 196'o.c.reveals that there 1$no pend1n9 case involving the ~~6U.8 raised by the bill of review presently at the bar of your onorable Court. Tho issue considored in this item.of thia brief 18 one logical interpretation 'of pleadln~.of record.If it be found the proposition here Dade.,to the effect that no.74 of 196' has ~o bearing on the issues raJ.se4·by the presont bill of eview,tbe authorities Bet forth in point I govern th~matter of e availability.of tho bill of roview. .Point 4_,1!the re"pondent'~preliminary objections fails there is no prior action pendinq which involves the issues the bill of review• .' ., ~15-. ~....- III •1'HE PETITION FOR BILL qF REVIEW IS NOT RHS JUDICATA_ 4 The respondent olaims in No.4 of his Preliminary ~jection~that tho matter raised by the instant bill of review judicata based ~pon a future decision at No.74 of 1967 o.c. The issues covered at No.74 of 1967 O.C.have been scussed in the history and point number II of this brief.It is lear from those disc~8sions that the subject matters of No.74 of 967 O.C."and of the instant bill of review are not identical. cspon~ent cites .11ochman v.Uortqaie Fi~~ce CorE0t:ation et a':., 89 Pa~260,137 A.252 (1927)in his brief to support his claim of jUdicata.That ease states: -In determining res judicata,the thing which the court will consider is Whether the ultimate and controlling issues have been decided in a prior prooeeding • • • • •~e requiremen~s for application of the rule are that there bean identity of the parties and of subject matter in the two euits.o Therefore,.under the doctrine ,of respondent's own autho- this is not a situation for the applioation of rea judicata ecause (1)there ha~not been a final decision at No.74 of 1967 o.C.and (2)there 1s no 1dontity of subject matter between this roceeding8 and No.74 of 1967 o.c. Further,the statutory provisions allowinq for a bill of eview operate to make the doctrine of res judicata inapplicable der certain circumstanoes •.These circumstances include cases volving fraud,mistake,or concealment in the evaluation of the an estate for distribution purpose..The statute allows. poriod of five years in which any tinal determination .a to value ay be reopened by a bill of review and thus impinges upon the of re's judioata. Finally,the respondent,after claiming that the peti~ion review is premature,olai~that the same bill is barre -16- • AD ~os judicata.~1s position:1s clearly untenable,in that the respondent claims in OnQ,breath tn -his Preliadnary Objection 4 that the decision at NQ.14 of ~967 o.c.has not yet been finalized,....-;..~.-. made"viIi be rea judicata as to t.~e isaues raised in the instant bill of review.'.In effect,the re.pondent i.claiminq an antici- patory ros jUdicata--which Is a concept not.~·co9ni.ed by law. The doctrine of rea judicAta arisinq frOM No.74 ot 1967 O.C.~does not 'apply to,bar the inotant bill ot review because ~ereha8 been in it no involvement with the specific issue. ~aiBed by the 8&14 bill of review. IV.'lIIE PET%':IOll FOR BILL -OF NEVIEW IS 'tIMEt!-----_....-_-----,--_._'-------- Respondent claims in pr8lim~nary objection No.3 that latches bars the reliof for which petitioner prays and that.peti~ I • l:ioner knew all the facts at the time of thf'aud!t. Tho-~t1tlc:n in para9raph 11·states •. ..r.rhe inventory and supplemental inventory ~iled in this casco etred in many.particulars not known to your petitioner at the ti.e of the audit of the Executors aocount,.• ••• n ~or the purpose of the preliminary objection,the~e faots ~ust now ~e accepted as true. The .ta~ute prov1dea a period of 11..y.ar~followinq ~e final adjUdication and decree for the tiling of a petition for .bill of review.The instant petitiOD comes three years and three onths after the final adjuc11c.~lQn.'1'herefore it clearly meeta Ihe statutory pro-vision ·for-til"le11nesG • .The petition also complies with the equitable rule for-. imeline88.It has bee_~presented wi,tbin a reaeonab19 period ollowinq the dl~covery of new facts which were not known to the •et.itioner at the time of the accounting and audit:In re Pincus state 378 Pa.102,105 A2d 82 (1954);and In re MerathoDs Esi:ate, ~4 Pa.549,7~A2d 68~(1950). -17- ~-----,~-------------------Il • Therefore the failure to raise the iS8ues in the petitio at the time of the account and audit will not predjudice ~le peti- tioner at this stage since the factI which formed the basis of the instant petition were not known to him at that timo:In re Estate of Hal~n Turnbull 88 Pa.Super.ct.482 (1926). It is submitted that under statutory law and relevant case law,the bill for review here is timely. v.THE PETITION POR BILL OF REVIEW IS SUFFICIENTLY SPECIFIC Respondent claims in his preliminary objection No.5 that the petition for citation is lacking in specificity and averments to support Ii petition for review. The petition liste.specific property owned by the said orporations which wexe not included in arriving at a value of eir stocks.The pet!tion alleges that the inventory and supplemen 81 nventory did'not include stock owned by the decedent in Patsch rother.Coal Company,which owned an undivided one-half interest. n Lot ~o.1,Block.15,Hous~on,Pennsylvaniat and .51 acres of urface land in cecil Township,Pennsylvania.The petition further lleges that the-stock of I.C.Petsch and Sons,Inc.,was under- alued due to the fact that a sizable checking account owned by the orporation,and located in the Canonsburg Branch of the Mellon ational Bank and Trust Company,was omitted.The petition further 11ege8 that the stock in Patsch Brotl1ers,Ina.,was undervalued us to the fact that an undivided one-half interest in certain land n Canton Tcwns~ip,Pennsylvania was omitted,along with possible ank depoaits in banking institutions of the area,owned by the orporation.The petition also alleges that a refund from the nited States of America to the executor of $2,857.71 is due and 1n9 to the petitioner and the estate of Wilma B.Patach in their 8spective shares.The petition finally alleges that there may be urther assets unknown to the petitioner since they are peculiarly thin the knowledge of the accountant or his legal'representative. -18- ,i .'.. In such •case,the pe~itioner has the rlqht to make the aveme.'1ts upon information and belief.Hanifestly the petitioner is not required to 'set-fox-th the manner in which the facts \.,111 be proved,nor the evidence by wh1cbthey will be sustained.It 1s sufficient if the~tition expresses the in~ent to prove the facts In re Estate of Holen.,necessary to support its desired result8i Turnbull,~~pra. The petitioni8 quite clear in .ut.inq that the new ., 1matter raised by the j?et1tiol'l'was not known _t.the time of th. final audit,and the petition 1s quite olear in listing ~e asset. the Atitioner knows to hav$.been overlQOke4 in,tbe evalu~tio f the stocks of the said corporations,ano in 8t.ti~9 that.'there ay ,be other assets of tho corporationwhi~~er.not included and •bich were not at·that tine and now within the petitionar'8 know- VI.THERE IS JURISOICTION TO ltEAR.THE IS~UES RAISED~_...----~_._.-_...._....-......_.--....,....~......-........~......;,--'-...._---......... .BY THE PETITION SINCE NO REFUND OF'd............_..-....-..-..__I ~... DISTRlnU'rED .FttNDS cOtiLO RESULT.,-_..--~----'......~.•.---------- The respondent.claimed in hie preliminary objection No.8 that your Uonorable 'Court io withou~authority to review the ' matters covered by th~bill of review ~ecause the Executor h~s made distribution ~n accordance with the decre~otCourt. The distribution made prior to tho filing of the petition does not prevent your Honorable Court from hearing the matters. raised by the in8~ant·bil1 of review.Th~prior distribution was , funds which were in part the result ot t.he purcJ'8se ·of stock by I.C.Patch and Sons,Ina.The purchase price was based n the inventory qvaluation which had in tUrn been based on a state ent of the a.8~t8 of I~'c."Patsch and (3onG;.Inc.,and Petsch Broth ra, nc.;furnished by the re.pondent.Th~~il1 of ,review says that e sale pric~was inadequate becauee the statement om1t~ed assets owned by I.c.Patosoh and,Sons,Ino.,ane;!Patsch Brothers,Inc., -19- I". and because the inventory did not include the stoak owned by the decadent in Patsch Brothers COal Company.I Reduced to its simplest torms,the bill of review clal•• that the respondent did not collect all the assets of the eatate before making distrihution.It does not claim that what has been distributed has been improperly distributed.The bill of review does not seek any refund of assets already distributed.It asks that assets unaccounted for be collected and distributed. This concept of the.law was corroborated in ~t~ury'8 ESJ!~387 Pa.591,128 A2d 587 (1957).There the Court stated that any party in interest has a right to review a riduciary's ~ccount,aUditor's report,Orphans'Court adjUdication,or decree of distribution within five years after a final confirmation of ~he aceount where none of the property involved haa been distributee Dy the fiduciary in accordance with the court decree.In the instart ~l1se none of the property involved in the bill ot review has been istributed by the Fiduciary. The same theory was applied in In re Sloan'.Estate,254 a.346,98 A.966 (1916).There the Court stated that relief ill be granted where juet!ceand equity require and where no ri9hts 1 ave changed in consequence of the decree and no one would be j njured thereby.The respondent has not shown -wher'!any assets ,lich have already been distributed would be suhject to recall, (r"where the leryal rights of any party involved would be chanqed t allowing the bill Qf review. Therefore,your Honorable Court has jurisdiotion to hear t e issues ra~oed'by the Instan~petition and to make a tinal decree ~.reon since nOne of the subjeot matter of th~petition has yet een distributed by the fiduciary. -20- '"~~-~--------rr--------------------""" VII.PETITIONER nAS NOT ERRED IN FAILING TO JOIN....'1"t -'l!',_.......-~."'-....-.-''--_.__ I.C.PATSCa AND SONS,INC.,A"lD PATSCH BROTHERS,INC.•P,•••......-.-......•• Psspondent alleges that since Petitioner claims an under- valuation of the stocka of I.C.Petsch and Sons,Inc.,and Patsch Brothers,Inc.,listed in the supplemental inventory and appraileme I.C.Patsch and Sons,Inc.,and Pats'ch Brothers,Inc.,are neoeesa and essential parties to'the proceedinqs and must be jolne~.The stock in question was owned by J.Glenn Patsch and upon his death 8came A rart of his estate.Neither of the two named corporationa ave any interest in the diBtrtbutlo~of th~~a8et.of the estate f J.Glenn Patsch..The alleged undervaluation is directed toward e executor of the estate aione,and not against either of the orporatlons. Pet!tionerknO\fs only that the value assigned to the • based on a statement of assets and liabilities of the aid corporations furnished to him by the respondent.He does not the statement of assets and liabilities was produced. a,matter completely between the said corporations and the If respondent can prove that the said corporations had .any onnection with determining the faulty evaluation it is his privi- and responsibility to join the corporationa.Only the respon- can prove the co~nection of these corporations with the evalu- the stock in question. So far as the claim made by the petitioner 1s concerned respondent is a necessary party.If the respondent be- ieves there are other necessary parties he can join them. -21- J •· CONCLUSION -* It is submitted that the respondent's preliminary objcctiops should be over~led becAuse: 1.This case involves a question of an undorvaluation of the assets of the decadent and that question 1s included in the scope,of a bill of review1 2.,A bill of review would not be premature; 3.The !seuesraised by the petition for a bill of review are no~res jUdicata;.,i" ";4 4.-·:trhe petition for bill of review was timely; 5.The petition for bill ot reviow was SUfficiently specifIc I t3ible parties. WH&REFOIm,yourpetitloner respectfully submits that a pill of review is the proper manner to raIse the issues oontained t:.herein,'and,whereas your pet.itioner haa met the procedural ~equirement8 involved in such a bill,the preliminary objections )e defeated and the bill of review be permitted to stand•. Respectfully submitted, ,PATRONO,CEISLER AND EDWARDS By Francis H.Patrono -22- i IN 7HE COURT OF CO~MON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS I COURT ,DIVISION IN RE:) ) ESTATE OF J.GLENl\PATSCH,") )No.64 of 1965,~.A4- Deceased.) REQUEST FOR ADMISSICNOF RELEVANT MATTERS OF FACT .TO:Adolph L.Zeman,Executor of the Estate of J~GLEKN PATSCH c/o Zeman and Zeman,Esquires Zeman Law BuildiLg Canonsburg,Penn~ylvania 15317 You are hereby requested,agreeably to the Pa.R.C.P. No.4014,to admit the truth of the facts hereinafter set forth, which are relevant to the above-named case.Please take note that the facts hereinafter set forth will be admitted unless within 10 days you take the action set forth in Pa.R.C.P. No.4014 (b): 1.Exhibit No.1-11-28-69 is a true and correct copy of a paper which was transmitted by you,Adolph L.Zeman, Esquire to Edward P.Fatsch during the administration of the Estate of J.Glenn Patsch prior to the filing of an inventory in that estate of the stock owned by that estate in closely held family business enterprises and prior to filing of an account in that estate. Admitted-----Denied------ 2.At the time that you transmitted the original of the said Exhibit No.1--11-28-69 you were Executor of the Estate of J.Glenn Patsch and attorney of record for the Estate of J.Glenn Patsch. Admitled _ - 1 - Denied------ i 3.In transmitting the said original of Exhibit No.1--11-28-69 you acted not only for the Estate of J.Glenn Patsch but also for Clark W.Patsch. Admitted',-----Denied '------- 4.At the time that the said Exhibit No.+-11-28-' 69 was transmitted Clark W.Patsch had knowledge that Edward P. Patsch 'was a person interested in the Estate,ofJ.,Glenn Patsch and knowledge that he was act~ng for Wilma B.Patsch,also a person interest'ed in the Estate of J.Glenn Patsch. Ad~itted ;Denied"------------- S.On the date of the death of J.Glenn Patsch, I.C.Patsch and Sons,Inc.owned a time bank deposit in the Mell03 National Bank and Trust Company,Canonsburg office,in the amount of $21,649.97. Admitted------Denied .." " Denied------ 6.The said bank deposit was not included in Exhibit No.1--11-28-69. AdIlitted------ 7.On the date of the death of J.Glenn Patsch, Patsch Brothers Coal ComI=any owned a demand deposit of $2810.37 in the Western Pennsylvania National,Bank,Houston office. Admitted ..;Denied------------ 8.The said deposit in the Western Pennsylvania National Bank,Houston office,was not included in Exhibit No. 1--11-28-69. Admitted',------Denied', ,------ 9.At the time of the death of J.Glenn Patsch, Patsch Brothers Coal Company owned an undivided one-half interest 2 - In an Article of Agreement with the First Presbyterian Church of Houstonvil1e,pertaining to Lot No.1,Block 15,Houston, Pennsylvania. Admi tte'd',Denied------ 10.The said interest in the said Lot No.1, Block 15,Houston,Pennsylvania is not included in Exhibit No. 1--11-28-69. Admitted',------Denied------ 11.At the date of the death of J.Glenn Patsch, Patsch Brothers Coal Company owned 1.51 acres of surface land in Cecil Township;Washir:gton County,Pennsylvania,which it had acquired by a deed of record in the Recorder's Office of Washington County,Pennsylvania in Deed Book 988,at page 351. Admitted ;Denied _ 12.The said 1.51 acres of surface land in Cecil Township is not included in Exhibit No.1--11-28-69. Admitted ;Denied------ 13.On the date of the death of J.Glen Patsch, Patsch Brothers,Inc.and Zeman and Zeman,a partnership,as tenants in common,owned certain real estate acquired by deed of Pittsburgh Railways Co~pany dated January 9,1956 and recorded in the said Recorder's Office in Deed Book 951,at page 216. Admi tted';Denied------ 14.The Patsch Brothers,Inc.interest in the said real estate purchased from the Pittsburgh Railways Company was not included in Exhibit No.1--11-28-69. Admitted Denied------ 15.As of March 31,1964 the books of I.C.Patsc~ and Sons,Inc.showed that it owned assets of $452,665.80,broken - 3 - down as follows: CURRENT,ASSETS Cash or..Hand Cash ir.Bank $1,864.98 8,88~.94 $10,753.92 Accounts Receivable-Customers 37;090.38 Less:Allowance for bad debts ,1,402"06 35,688.32 Patsch Auto Bus Co.Inc. Lot Sales Factory Claims Due from Officers Due from Finance Companies INVENTORIES New Cars New Trucks Used Cars Used Trucks 90,665.32 33.205.33 4,710.78 3,443.25 6,737.'66 73,570.87 .5,409.15 2,8,998.40 2,.348.37 138,762.34 Parts,Accessories,and ~is~.36,286.71- PREPAID EXPENSES 146,613.50 Insurance Taxes TOTAL CURRENT ASSETS 1,004.99 '614.1'1 ..1,619.10 $333,437.10 FIXED ASSETS COST ACCUMULATED DEPRECr.e.TION DEPRECIATION VALUE Buildings 122,443.00 69,067.91 53,375.09 Machinery, Tools,& Equipment 15,428.25 ::'3,611.60 1,816.65 Office Furn- iture & Signs 4,444.18 3,434.53 1,009.65 Company cars 782.06 622.75 159.31 Other Fixed Assets 39,889.62 16,625.35 23,264.27 Land 39,603.65'-0 -39,603.65 TOTALS $222,590.76 $1(03,362.14 119,228.62 -4 -$452.665.80 Admitted------Denied .J 16.Exhibit No.1--11-28-69 showed total assets owned by I.C.Patsch and Sons of $238,297.37. Admitted------Denied 17.The jook value of stock of I.C.Patsch and Sons,Inc.,as shown by the books of I.C.Patsch and Sons,Inc. on Marci 31,1964,was $97.43 per share. Admitted------Denie'd------ 18.The book value of each share of stock of I.C Patsch and Sons,Inc.shown by Exhibit No.1--11-28-69 was $65.375 ' per share. Admitted------Denied------ 19.Exhibit No.1--11-28-69 did not include the following assets owned by I.C.Patsch and Sons,Inc.on the date of the death of J.Glenn Patsch: ~.Cash in bank.Admitted ;Denied--- Inc.Admitted--- b.Investment in Patsch Auto Bus Company, Denied',--- c.Factory Claims.Admitted--- d.Due from officers.Admitted Denied--+-- e.'Due from finance companies.Admitted---I Denied--- f.New cars.Admitted---Denied--- g.New trucks.Admitted ;Denied------ h.Used trucks.,Admitted .Denied---,'--- i.Prepaid insurance.Admitted--- Denied '--- j.Prepaid taxes.Admitted _ - 5 - Denied---+- •j 20.On the date of the death of J.Glenn Patsch, 1.C.Patsch and Sons,Inc.owned assets of the fo11owing categories: Inc..Admitted--- a.Cash in bank.Admitted Denied---I b.Investment in Patsch Auto Bus Company, Denied·--- c.Factory claims.Admitted ;Denied-----+-- d.Due from officers.Admitted ;Denied-of-- e.Due from finance companies.Admitted--+- Denied--- PATRONO,CEISLER,EDWARDS &PETTIT - 6 - -~ I 0 PJ Hl 0 0I-rJ CDPJto 0 rtrten PJ CD::s Ii 0.<:1-"'~PJ 0 0 (Il 1:1~::s 0 z0Hl0~::;:: I-'rt .. CD ::; 0.CD rtlQ::; CD H1 1-'- 0 enrtIi0'CD lQ::;0 '0*PJ 1-'-<:;:lmlQ Ii !;O CD CD 0.0 ..0 PJCDs::I.<:1-'-CD<:en 0CDrtH10.Hl PJ 0 Ii00:J::lto§'.I.<: 1-"rt en::;en CD 1-"Ii 0CD::s 0 Hl 0.H1 I-' \.D ::0 -....JCD!'.) I-'.. CD<:H PJ::s ::;" rt CD " :s:Ii CD PJ tJ'rt "<:rt jCDIiIen ,'Y, ,.... t',I~~rn=<~o ~ c.rt ..&:" o.J' -a:::x "J1 "--?= ~-n, "REQuE::S'TFOR ADMl.:;:i S.LON OF''RELEVANT'MATTERS'OF'FACT,..f''j; -oJ ~,....,---,.. IN RE; Attorneys at Law 80 East Chestnut Street \/ Washington,Pennsylvania 15301 ~ A,~o 3~'-'10*11 · Deceased. ESTATE OF J.GLENN PATSCH, IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY(PENNA. ORPRANS~COURT DIV. NO.64 of 1965,-G7;C-.+-ltf=- ~~c:,W"c:.):=U;~("\\'z .-.rn ,r--....~G?fT1 r-~-~--f~I-~~~~~~:5:.rig-9tj":.g ~~1 ~~;; 1C19 PATRONO,CEISLER,EDWARDS & ~~~IT " .A ~';/\/"-,,'/)_.__'-::.;~ e.A/j ><J ,V O-ULE'rLi-O~J- By Francis H.Patrono PATRONO,CEISLER,EDWARDS &PETTIT .-.... & " .... ~ ----- .. :~ )' •l'i' ,,~ .'-4 , " ~~ \C) •i IN THE ORPHANS'::OURT OF WASHINGTON COUNTY,PENNSYLVANIA IN liE: ESTATE OF J.GLENN PATSCH, Deceased. ) ) )NO.64 of 1965,A. A. ) ) P~ETITION FOR REVIEW OF ACCOUNT AND OF DECREE OF DISTRIBUTION BAS:ED THEREON AND NOW,thi:;__l_s_t__day 0 f November___________,1968,comes :EDWMD p.PATSCH,by his attorneys,PATRONO,C:EISLER AND EDWARDS, ESQUIRES,and respectfully represents and sets forth as follows: 1.J.Glenn Patsch died,a resident of Peters Township, Washington County,Penrsylvania,on March 22,1964. 2.Th~said J.Glenn Patsch left a will at the time of his death which was subsequently dUly probated and is found of record in the Office 0=the Register of Wills of Washington County, Pen~sylvania,in Will Book 98,at page 43.A true and correct copy of ·the said will is attached hereto,marked Exhibit "A",and made a part hereof.By the said will an interest in the estate of the deceased was bequeathed and devised to your petitioner and another interest was bequeathed and devised to your petitioner's mother. Your petitioner's mother died after J.Glenn Patsch on April 27, 1964 and your petitioner is her dUly appointed personal representa- tive.He brings this petition in both his individual and his fiduciary capacities. 3.Pursuant to the mandate of the said will of J ..'Glen Pats9h letters testamentary were granted to Adolph L.Zeman,:Esquire, on March 30,1964 by the Register of Wills of Washington County, Pennsylvania. 4.On June 16,1964 the said personal representative filed an inventory and appraisement of the assets of the estate. The said inventory and appraisement is found of record in the Office of the Register of Wills of Washington County,Pennsylvania, in Inventory Book 75,at page 172.A true and correct copy of the said inventory and appIaise~ent is attached hereto,designated ~xhibit "B",and made a part hereof. 5.On August 18,1964 the said personal representative filed a supplementel inventory of the assets of the estate.The said supplemental inventory is found of record in the Office of the .~egister of Wills of Washington County,Pennsylvania,in Inventory Boo~75,at page 273.A true and correct copy of the said inventor is 03.ttached hereto~::l.esignated :Exhibit "C",and made a part hereof. 6.The said personal representative filed his first and final account on the 25th day of January,1965 at No.64 of b.965,A.A.It is o£record in the Office of the .said Register of Wills in Account Book 143,at page 484.A true and correct copy of fthe said account i3 attached hereto,marked .Exhibit "D",and made a part hereof. 7.Exceptions were taken to the said account on severa ~rounds but mainly because they showed that the personal representa ive retained certain stock in certain closely held family corporations in kind although your petitioner had never executed an election to take in kind. 8.Subsequently,on the _________day of May,1965,the issues raised by the said exceptions were resolved by an agreement enter,ed into by the :;la:rties 'wherein it was provided that I.C. Patsch and Sons,Inc.would purchase your petitionerfs share and the share of your peti~ionerfs mother's estate in the deceased's stock in the said closely held family corporations.A true and correct copy of the agreement of sale is attached hereto,marked :Exhibit ":E",and made a part nereof. 9.Your Honorable Court thereafter on August 25,1965, made an adjudication and decree in which stock in Patsch Brothers, Inc.and I.C.Patsch and Sons,Inc.was awarded to your petitione in kind and was awarded to the estate of your petitionerts mother of which your petition9r is personal representative,in kind,sub- ject to the terms of the agreement of May __1965.A true and correct copy of the said adjudication and decree is attached heret markej.Exhibit "F",an.j made a part hereof. 10.By virtue of the said adjudication and decree of August 25,1965 the sum of $30,000.00 was reawarded to the persona representative for tLe purpose of paying any additional amount found to be due for Federal :Estate taxes.Subsequently your Honorable Court made a supplemental adjudication and decree with respect to .the reawarded $30,000.00 and the accruals thereon directing,after the final set~lement of the Federal Estate tax, that the Executor payout the balance of the $30,000.00 according to the Decree of Distribution already made,without further accounting.Thereafter ~n February 25,1967 your petitioner filed a petition for a citation to show cause why distribution should not be made in accorda~ce with the supplemental adjudication of your gonorable Court.T~e issues raised by the said petition were decided,with one exce?tion,by the Court by opinion dated Februar 23,1968,from which no appeal was taken,The exception was in re" gard to the $2,857.71 re:und received by the Executor on account of the Federal £state ~ax,which refund the Executor was directed to hold until further order of court. paid out. This sum has still not been 11.The inventory and supplemental inventory filed in this case erred in man}particulars not known to your petitioner at the time of audit of the executor's account,among which are the following: (a)The inventory and supplemental inventory did not include the stock owned by the decedent in Patsch Bros.Coal Company.The said stoCk had value.The corporation,in 1966,sti l~ assessed to it,and own·ed,an undivided one-half interest in lot no.1,block 15,Houston,Pennsylvania,deeded to it and to Zeman and Zeman,as tenants in common,by a deed of record in the Office of the Recorder of Deeds of Washington County,Pennsylvania,in Deed Book 919,at page 565.It also had assessed to it and owned 1.51 acres of surface land in Cecil Township which it acquired by ( a deed of record in the said Recorder's Office in Deed Book 988, at page 351.It may have owned other real estate and other assets not presently known to your petitioner. undervalued. (b)The stock of I.C.Patsch and Sons,Inc.was The valuation assigned to the said stock was based on a statement of assets and liabilities of the corporation furnished Edward p.Patsch by Adolph L.Zeman,Executor.The statement of assets and liabilities was erroneous in that it omitted significant assets of the corporation.It omitted a sizeable checking account owned by the corporation and located in the Ca~onsburg branch of the Mellon National Bank and Trust Com~ pany.Your petitioner has reason to believe that it omitted substantial bank acco~n~s located in other banking institutions. (c)The stock in Patsch Brothers,Inc.was under- valued in the supplemental inventory.The valuation placed on the stock ~as based on a statement of assets and liabilities of the corporation furnished ~y the Executor to Edward p.Patsch.It failed to include among the assets an undivided one~half interest in certain land in Can~o~Township,Washington County,Pennsyl~ vania,owned by it and Zeman and Zeman,a partnership,as tenants in common,acquired by deed of the Pittsburgh Railways Company dated January 9,1956 and recorded in the said Recorder's Office in Deed Book 951,at page 216.Your petitioner has reason to believe that it also erred in failing to include among the assets bank deposits owned by the corporation in banking institutions of the area. (d)I~did not correctly state the value of the decedent's stock. l~.The ~ccount erred because it was based on an in- correct inventory aLd appraisement. l~.As a result of the errors set forth above,and suc} other errors as may in fact exist,your petitioner and the estate of your petitioner's nother have received a smaller payment of money from the estate of J.Glenn Patsch than the amount to which they were justly entitled. l~.Subsequent to the filing of the account the United states of Americq refcnded to the Executor $2,857.71 which was an excessive payment of Federal Estate tax.His one-third share I I and the one~third shaIe of his mother's estate therein has not been paid to your petitioner. WHEREFORE,your ~etitioner prays your Honorable Court for a review of the account of the personal representative in this case and of the adjudication and decree of distribution based thereon agreeably to Section 721 of the Act of April 18,1949,p.L.512, 20 P.S.§320.72l and requests that your Honorable Court: 1.Authorize your petitioner to employ discovery pro- cedures to ascertain the full amount of the error in the inventorw, appraisement,and account filed by the personal representative of the decedent. 2.State the correct amount of the debit to be charged to the personal representative of the deceased. 3.Award ~o your petitioner and to the estate of your petitioner's mother of which your petitioner is personal representa tive such additional sums of money as shall be justly due and owing to your petitioner and the said estate. 4.Grant s~c~other relief as would equity and justice shall require. PATRONO,CEISLER AND EDWARDS BytA4~~__.~_ Attorneys for Edward p.Patsch .,..'II._,'f. .-~. " ., ;' tl., ~!.'LAST 'NILL AKD TESTAM~NT '.; ,\ '. I.; "i'·;; " "",;KNOW ALL ME~BY THSSE PRES ENTS,.'That I,J.'Glenn Patsch, ",Ii of,the-Borough of Houston,Washington ,county,Pennsylvania, .-, publish and/declare,this as and for my last will and ~estament, being of sound mind,memory and tmderstanding,do hereby make, .i~:!~.:: !',...':i hereby revoking and making null and,void all wills or TIritings !.... ~:::1n the nature thereof b~r me at'any time her stofore ~made0 ".',.,''i~ "i:' I',1nheritancetaxes,and costs of administer'inB my estate,be first ~:-. ",' .::.I: .\:1rn..;, FIRST:I direct that all my,just debts,f'uneral expenses, pa'id by my executor hereinafter named. ,.(: "'i SECOND:I give,'bequeath,and devise to my wife,Vilma B. i; ~!Patsch,so much of my estate as she would be entitled to'tmder '.:t the Laws of the Commonwealth'of Pennsylv~nia if I had died ,,.t:·intestate 0q 11 " ;:..\.., , I ,THIRi>:,1 will,bequeath and devise all th~rest,residue and remainder of my estate to my Children,Glenn Ferris fatsch and Edward Phillip Patsch,ab solutelyand in fee,simple,mare and share alike. FOURTH:I do hereby appoint the Citizens Trust Company of Canonsburg p test.amentary guardian of my minor children,,Glenn Ferris Patsch and Edward ?hillip Putsch. F1FTI-:i:'I do hereby authorize and empo'...er my executor hereinafter named to make any arranGement \'/h1ch he rJay'deem just ". and reasonable'5 for'the settlement and,adjustmentt'/itil my surviv- ing partner or partners 'of all my rights and liabilities in respect of any busineS9 in which I may be eI'.ge.'Ged a s a pa~ncr at "the'ti~e of my d~ath,wit~full powe~'to accept'an agreed or Exhibit "A" (' ..'.~ \--_'0 ....-',-".'"':".-..-':'"...,.,~'.I......_..:.:;_~:'-~'J ., .." " .~".:~....:r..~. ..".':.'_~,.•~...........":,I I •'.,-:'..,...," '.- ..y '.'....':".~.~ j .',. estimated sum as the'valueo!my share and interest in such ",:' .'t: ,:; '.!: i' ";..." ,; i!i ' partnership business,and.to make any arranGement for givin~ . Itimetomysurvivingpartneror partners,and fo£'accepting' payment s from him or them by such instalment s a s may be thought....'. proper,end generally to act in the premises in such manner as I could do if l~ving,uithout being liable for any loss which 41-may be occasioned the~eby;or in the exercise of his sound discretion,to continue,for the benefit of my estate,for such period or p'eriods as he shall think expedient,any business in I. :.'which I may be engaged or interested at the time of l!rf decease, whether alone or in partnership with aI)y person or persons, i!. ":, :. ~: I'I .( II:1 "'. ...... •"__~....,•~,~•t.•..!,. and in the latter case whether such cont inuance 'shall be required by the terms of any art icles or agr.eement of partnership·v.hich may be SUbsisting at my decea~e or not;and to enter into any new arrangement or agreement,from time to time,with any partnaror partners,In relation ~o any such business,either by rlay of.subst itut,ion for any arrangement or agreement subsisting at my death,or otherwise,and to take any partner or partners, or additional partner or partners,into any such.businesG,and from time to time to al ter or vary any arrangement or agreement under Which s~ch business ~~y be carried on,or the nature of the business,as my said executor may :think fit. SIXTH:·I do hereby authorize and empower the tes.t;;;,mentc.ry guardian of my minor children,in the ,exerCise of its sOtmd discre~ion,to join with any other parties·in int·erest 1.'1 tne sale of any ree.l estate of 'thich I may die seized,.without pro-.. curing an order'of court for this pUr-p'ose;such s~le to be for _.;1-, '.".:;'":(':~':.::'!.:.'•..;'.<)«i.::::"-~::-~?.,.-~.:'.:-;~<!,:~,:~·C:.':?··(.,,~r·:,.:~·:~::'t;:':.":.::~:.,...".\.:'.:':':.;-:~..1:.~,:-:'•....r•._..,~.".;('::";' "~.'"., ., .'.',,.', ·, .''1 .',. ,'." "..:'. ., .'.'•:t, ;1 . '1;... '.1 '1·.' i'..;1 .,;II..I:.:, .'l~ :! ~: ·, .such'price and.upon 'such terms as ·saidguardianmr.ay deem to the i .... 'best Interestof the,estat~s of its wards~· .'n . . . :i. (SEAL)~p;:t;:1J.tyJ .. ".' ".. "..,',' '~'. .' -",'.> ".,,".,.."" ·IN WITNES3.;iffiEREOF~·,·i have'hereunto 'set my hcmd and seal.. ______day o·f·4'ui'y~"'ln the year of our Lord nineteen ,- .,~; '...~....'., Signed,seal~d,pUblished~and declared by J.Gl~nn··· patsch,·the testator above named,as and for his last vlill and testament in the presenca'of us,who in his pre s'ence at'his request,.and in the presence of each other,have hereunto set ::.our names as att,esting wit:lesses·. ·F :\,I LASTLY',I do hereby·nominate,'constitu~e and appoint .ii·.. '..l!:C./W~Pat'soh as'executor of this my last will and testament.,,'il ". 'iii''i H-" !~I; .'.'".H., ";i',. ;:.:!:1;j':"';;.-:':'d,. ii',i'· ',:' \.'~ '~. ,~'. ,-\'....., .'",.'. .". '. \. .., i." }..'. '.. .,.. .r ~. .,, '.'. ..; .:::-~,":.. ,..... ••..t ." ..:.;. .'.' .' .."..c~•••.:...:~••~,l~;.~'";"y••;'.:~.<\'...__':~\~../.'.:~',:..~;~'.•~.•:~"•.:~:'..:'.'::'..• "':•.':".;'N','~I••.~._;~:.'~'.". .'.... • 1 ~. .;, ,"".\.... '../' " ., :,~\;)~~~:-.,','.:';>.:~'?~;~~~I;,;"~~"l,~"'~::'~,:-':-'.:~,,~.'';::'::~;''':;'>;:~~"':'':':':.''';',~.:r··;;'~7'·~~:~~.t~::'r;~:~,~,'::·':rJ:f;t~o.~':'f~::7::'"~::?i"'~':~":;'~:-\'~"""'.'l.i:~f(;'>',~.~:y.~~.~-:t<'·j.': ,."r!.. ; ; \I ...... •;. c: ~k~()~ ~'.. .. .....,....~-..,~.'.'.j;,.".f ..~•t ...·;.':'4._...,AI I~_,''/,,1 ".1 '.\".f I"J f./"t.J ~...; .I '.. ," ....'."..',. i i1 -!.II I It. ;"".'~....'-_..-....- .,. f .-.....-. .",.r ... (. '., " j ..t·:~···~'-'".'J • .';";\r-"J U 0"""!'"•.~.rr:r;)l,,\ltJ.....\:...C:"r ,......1.0...."r f . I ,.. .'II.•.'.'.-.~'."".... . ...:'1/...." ~~-,.......::\ /1..(;\.'i '.'~:::"., I " .... .~;10,'4\ ''-,'' t 1;,.I "'f:.J.,,'" j -,: ,.',.t I.', ,i,,'l' ,,! ,j ," •.~t ..-,:-.(.. :'", ,'1 ;...,::., ,'.:;"' "~;'~,,,r -I' -',.:..,. '{ ;, ,"-: " ... ~,. . .-~~.. ".' .... '~"...'. .'. "'. ,~. ,,-. ";,,. l " >,'i''.' ".:" ".' ,,......'~ ". ,;.~,. ..',; .~..' ',",','t;.",.:"";.' ~i.,;. I,': ".~','-! I,. ,. .',,:t·, ...;-~. :t,: ", :~~t!'.;,\:,.~,t.·.,'1,'" ·'!':-' " '. '.,,..I •'$,; I,BM~UH~ll ..~~~ino._,Re~ster of Wills,in and for the·aforesaid State and County,do hereby certify that the foregoing is a:true and correct copy of the Last Will and Testament,and the Codicil thereto,~~ .'ss:,'. ~of J.Gr..ENN..p~SCH ················,. deceased,late of Pe.t.e.r.s..~T.wp ,.wash.Co.•.,..P.a ~,as the .le and is of record in the Register of Wills'office at Washington,Pennsylvania,in Will nook No 98.~.L;-Page 43 ·~..•..~'" COMMONWEALTH OF PENNS~VANIA, ~N TESTIMONY WHEREOF,I have hereunto set my hand ~. '"<', ;I'L ,'. '.." ".'-,", ::and affixed my official s.~... ',:A.D.19....6B...~;...•:·~. -:: ·i~.:~.~3.t.bday ~f .Me.1-, \...-;:"i;.' ''''''20~'~,. '.~.......•....~. 'Register of W1lls.· ".',"-r, ".'t: ';" .:.•,.'1.': .,:' ",," .'..".,. .,"-;.. ..' .,..' '..'. ,',", 'j',.," ".,- ',",'..l,.- ·f:' ~ I' ';",. ,','.. .....~..·r .'..* ... ::.'.' ,, ,.~ '."lilt +\ '.;, , 1 ,j., I ", " ••, i I; ..----- ., ,.' caN1W·r 18 00 .60 ;00 405 08 255 .00 ,196'50 19 .'00 165 :75 210 '00 , 57 .90 5000'';00 ~-:.. 45 '100! 75 \00 .' I,• •,~.(\.t.~ ··. ·...... " ,,~. "~.".....~ ,.. '.. I.~..:': • "of"• ''1 to "l....= "1'...'.'i' .,.",....ft . t •~•,.'oO .. ..of'....,' ". i • .1 '''I , : r ......,'~~. aooount '. ... .. 3Jnnmo11l anb AU1tt11tsmrm of,1II po4I.tfJtMtltlJ,ricAu -""dill wAitA WIt,J.Olenn pats~h,a/kld James-Olenn,. of pat8ch.l._'-Lk.LU.L_.G ·l.a.~Q.~__J."0/.Pete.t:t ..1'mma.hJJ1~. W.,Aiflf'01l Coumy,Pd.,,."",."d ~t i1a (Ofl'OfMityr&;,A eM.JJoH·.'illlflil, '.. l ).".DOLLAa PERSONALTY ,":".::',··~'~··::'...·:.:·:r .. cash on person ...~...~""~.;::I!~.~...'::.'~,;':",:,.,_',', Amer1can Express Travelers Checks ,'...,;. I.C.Patsch &Sons,March wagee· Sooial Secur1ty 1952 Dodge four-door .8ed~n,~~...~~..l'..:<~,:::J(J.~~\·.~)~(....~'•..,.....,~.~;.,;q~...ttl··75,.~ ;!-.•.."'~'f'l ~..,.'..,.,.~,","to ,~",o;J "...'t.,,~~:Ll'~:"'''ot·-«"'#ff ,.l:- .;'1964 Dod~e stat10n wagon .'.':':.'<..'........3000 ,00 ,...~ .:."150 shares H1ckory penn ,.j;. .' ..The May tag Company d1vidend,::':.:!. •".•,_.'f ,.~.. l ',.f...•-'..•~ ...I~.......Ashland 011 and Ref1n1ng Company div1dend,"'.'.F ,~..:.,.. \...t •\""•., ...JUdgment note of Ralph L.~~tsch,,.."~\.;.'.'~.;:."" .';,'.'1 ihare carion Bu11d1ng As'soo1at1on'..."'.''.".~t ~,.•. .r.,. . Qa~Company (I 50¢"::>,':.:~ ...H.B.paxton &Sons,.rental ,. ;.c "~.Amer1canMotors d1v1dend...... .','1 .. :t',',Amer1can'Motors dividend ...:.........,'25 shares p~tach A~tC);B~a...q~mP.~~e.~.'.~PO .~.:.>...,..!...~~..J~.,!125 ~00.: .~~::..,.',:'1138 shares western pennsyivan1a Natlonal·Bank'·"'t'-·..;····1'"·60,598 50" (j 53-1/4 -~q lIt('. :" 3 shares Pub11c Service and Electric Compan1'226 ,rn ·8 75.656 -. :'·v ".56 shares The Budd Company'€f 16.187 '..'.'906 47 I . 600 ahares the Maytag Company <I 38.562 -j 9 ,JI '1...'.'23,137 20 ,739 aharea AmerICall Motora bOlllPany It ,16,.'593 ,;.JS"J'i '12,260 :23 , •••••••~I '..•~.~'.,;to '_Ill.~~'~.'fl,"'·~t'','f't:"IIW·hl,f'.:...,fJ~~".~'..,I~·,.·.,.~~,~~,..-Ito.\'."·I·'....:'!,:..-;.,~;}.~-;*~~.;.'I,......r...'.."'~. •••I •".'':.'~~....;,•I.I..••j' ~.'''.• •"00 ::..• • 1 I.; •,"'••':O('• .'."",'.::."J ~,'''':','..,'Exhibit liB" ..I ,.,.•.~••••'"t •.., ''''•~,.,..''l~'"',~--!'.... t "~~..,..II "\',:1i-",.r~...."•..-i,.'I.~_~..._.,......-..._•.....,J 't...~ \......~..itatt or 111'ntUJHluunta.}III: CIlwntg of iDan~tngtJm I~-.,~, Personally before me,the undersigned authority,a .No.tjU~.Y-.r.Yl>li.c__..__in and f-or .aid <Aunty and State,.ppel\rcd _._A49..~pn .1~...z~I.'!lQ.n ..__.._..__whC\being duly .worn according to law,depo.~.,Dd ••y.that be La the executor or-l'Ch1t;mltr~r of the eaute 01J.Glenn patach,a/KIa James Olenn ...·-pat'IJ~l"';'-"El/K/a ...J·;····..G~..··pat·s·ch·..···.._....·_-··.~eceued.that the forepnllChedule.COIl'tltute a complete inventory and appraiaement of the real and per.onal estata of ,8al~de~.!det')~, XD5a6~except real catate outside the Commonwealth of Penn.ylYania;that the figure.opposite each item of re.l And personal e.tate in the foregoiDlschedule.at.determined aDd .tated by the undersigned to be the fair value of said item•••of the date of the decedent'.cleatll,baaed vpoe •ju.t Ippraiacmcnt of each item made by the above named Executor Adminiatrator.. .' . .':':',:,,~.:-·;::;t~:~~~:_}~~~~_ .' ,ADDITIONAL INSTRUcnONS ..I.An inventory mu.t be filed within three montht after appointment or ptrtOftal reprelenutive. 2.A .upplemcntal inventory mu.t be filed within thirty day.of discovery of additional ...cu. . J•.1 Onginal and 2 Copic,and 2 RCRI·34,Under '10,000.1 Original and 2 Copiea and 2 RCRI.]],Over .",.:.$10,000,including CorY of Will;I Original and J Copiea aDd aReRI·)).Over 150.000.iDdudiog Copy .'of Will and copy of Fedfral Elute Tax ReNna.'...,. .'.'. REFERENCE FOR ADDmONAL COpy Act or 1947 P.L.SlJ Sec.5.2,n P.s.484U ,........~. .~,,I."{t.'~, ,.I' 1--···".........................-. I------....."~·......-.....,.-.'---,--~..,..._..._. ,. Dollars Cents J ,,.' 193 shares Ashland 011 and Refining'Company @ 39.437 -~"I '-I western.Pennsylvania National Bank -Savings Account Western Pennsylvania National Bank •Checking Account .Metropolitan Life Insurance company -.proceeds ,pollcy of lnaurance "Total ,. $1,611 34 1,186 ,12 2,626 51 or 11,465 10 135,725 61 REALTY ,. 1.Lot of ground s1 tuate In the Boro'l.lgh of Houston,Washington County,Pennsylvania, known and designated as Lot No.3 1n Block No.10 in D.C.Houston Plan of Lots, recorded 1n the Recorder's orrice 'or Washington County 1n Plan Bock 1,page 113;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 !ine of Pike Street 60 feet to , "lot now,or formerly of Isaac N.Paxton; thence along the 11ne of last said lot North 61°10'West 138.10 feet to land of campbell L.Reed;thence along last said land South 23°0,'West 60 feet to the 11ne of First street aforesaid,thence along said line 'of'First Street in an easterly direction 138.10 feet to Pike street, the place of beginning;having erected thereon a two-story apartment dwelling.:... ,10,00.0"',QO. '~ 1jI 1t '", !' I I "".. .' ,. 'I" .' ,: Total ... ,Grand Total; '"'..' ......''.'~I..~.:.lot..",..• ...,,,••'~f ...~....~.......I'.,-C ,'. \ j 1 :'t J'...~":"'-:-....' .,'Ji.. NO 1 ...3 ..8 4.:.273 ~- I 10:;-'·-"" -- ;,-'. .....,....._.~-0 (c..c;?"lJo,.1t.!,n'}~M;k·..r.r.Pm;-pa-ge-l-.!12i)=====---~-------------------- • I ........:.....j.. ',J ., Ii i-I... !. / '-- 67,141_;<:> 70,958_15 138.100.rTOTAL PERSONALTY:.~. 356 shares or Patsch Brn s._·Inc.at 188.60 per share. 1090'shares I.C.Patsch and Sons.Inc.at .65.375 per·share. AFFIDAVIT'OF ExECUTOR 1 - S-U-P-P-L-E-M-E-ll-T-A-R-Y .I"~ltU~1ttnr!J att~i\pprttig~nt~tit"of the goods and chattels,rights and credits which were oj ..~~.v.~.~N...f.ATSCH:'..I 1 a.k.a ..J.AMES GLENN ..PATSCH ..aka...Jo G PATSCH.........IJte of .:,peter.s...Townsh.lp.::.................'.!..,I 1 n'W4shingtnn.C?unty,PII.. ;.==l ..~,.'DOLLARS .CENTS I !I'. I' "I,. j 1II. .j .. :i j 1. l j i1. I1, ~1.J. ~.- ~....~,. .-j. 'I.;.'..j - ., : :~. ',- ,.' '. :'. :C':l"l X ::J'~let•.'.J....., <+ ..,:..~ .:,(") I.;: . ':., '.~ ", 1!I· j I I 1 '.,.'jl . .....'! 1 r ~.\ !.j-!I~ .' J FILED:·AUGUST 18,1964 JOSEPHINE M.DDUGLAS~ m;GISTER ,.'ii •III ,,.....: ! iI ! i II fI t Co. ,' I '.,•c ."....- .'l . •/.,',•... I ,••• THE 'ORPHANS r COURT OF WASHING:rON COUNTYI PENNSYLVANIA .','ESTATE OF J.GLENN PA'rSCH a/k/a JAMES 'GLENN PATSCH a/k/a J.G.PATSCH FIRST AND FINAL ACCOUNT OF ,ADOLPH L.ZEMAN I EXECUTOR SGHEDULE A PRINCIPAL PERSONALTY !". !-,-\/'1~)/1r .''I To inventory, To supplemental inventorY Gains on sale and converSion of assets: $135,725 ..67, 138,100.35 273,826.02 1.'. 906.95906.47 Proceeds sale 1 share Canon Building Association'$49.00 Carrying value 45.00 Proceeds sale 56 shares Budd Company Carrying,value Proceeds'sale 206 shares , Western pennsylvania National Bc.nk carrying vc.lue To error on appraisal or 739 shares American Motors Co. To error on appraisal of ',' 1090 shares I.C.patsch&:Sons,Inc. $4.00 .48 2.00 300.00 , I I Proceeds sale 150 shares Hickory-Penn Gas Co. carrying value Proceeds sa~e 25 shares Patsch Auto Bus Co. Carrying value' 75.00 75.00 ' 125.00. 125.00 o o 3xhib.it "D" ". }.I. ~• "-\· ••.'., :'1.J t ••• •. Proceeds sale 1952 Dodge 4 door sedpn carrying value Proceeds sale 1964 Dodge Station Wagon carrying value 75.00 75,.00 3,,000.00 3,,000.00 o o 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@mpany declared May 20"1964, and being a two for 'one split. Loss on'Sa~e and Conversion of Assets:. o o 0, $277,388.76 Proceeds sale 6 shares public Service Electric &Gas Co.'I carrying value \ ' , , , Proceeds sale 193 shares Ashland Oil &Re~ining Co. carrying value Proceeds sale 239 shares American Motors carrying value Proceeds sale 600 shares Maytag Company carrying value o 7,262.32 7,611.34 212.67 226.97 3,,279.503,965.73 22,687.60 23,137.20 -349.02 -,14.30 -686.23 ~449.60 --.. -1,499.15 $275,889.61 S,CHEDULE B Western pennsylvania National Bank diVidend Public Service Electric &Gas Co.dividend Budd Company dividend American Motors Company dividend H.A.McIlvaine 'insUrance refund April 8..1964 April 10,1964 April 10"1964 June 8,1964 June 29..1964- June 29,1964 Ii ' INcor-m. Ii PERSONALTY Ii "'" 341.40 15.40 1.95 8.40 59.75 33.00' 'f ."\ ,"•.;:.."0 "0 .. Ashland Oil &:Refining Co"'dividend $67.55 I May tag Company dividend 210.00 W.C.Black Agencys 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 June 29"1964 June 29"1'964 July 13"1964 'June 13"1964 July 13",1964 July 13":::'964 July 13"1964 October 2~"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 Interest on savings account - ' Western Pennsylvania National Bank," 125.00 61.80 300.00 125.00 ,'4i.85 " $2,,234.70 \'I ~..-..--:.~.~. .SCHEDULE C PRINCIPAL REALTY Inventory Proceeds sale to Domenick Falconi ' real estate Lot No.3 Block No.10 D.C.Houston Plan (Plan'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, hav~ng erected thereon a 2 story apartment dwelling carrying value $10,000.00 10,,000.00 12,857.68 12,,000.00 22,000.00 o 857.68 22,857.68 -3- ,, ,.".1 0 -' n'.,", ",'\ \ ........: i •. •e.0.:• SCHEDULE D INCOME -REALTY H.B.'Paxton Agency,April rent account $199.50 W.C.Black Agency,insurance refund 54.70 H.B.paxton Agency,May rent account 146.64 H.B.Paxton Agency,insurance refund 17.00 H.B.paxton Agency,June rent account 132.05 H.B.Paxton Agency,July rent account 262.25.~I \1 H.B.paxton Agency,August rent account 51.12 ,H.B.Paxt,;on Agency,insurance refund 207.04 . Merchants &:Business Mens Mutual Insurance Co., insurance refund 97.89 \ 1,168.19 D:J:SBURSEMENTS "••"•••••1' Josephine M.Douglas ..Register',Letters ,Washington Recor.d Co. The Daily Notes Josephine M.Douglas ..Register Josephi~e M.Douglas,Register Josephine M.Douglas,Register Advertising Advertising Inventory Supple Inventory Certified copies and short certificates 33.50 10.00 "8'~25 4.00 3.00 13.45 ".~ II ~, ,( -.......:'.;..~ :,! " Alachua coun~y Health Department Death Certificates 5.00 Josephine M.Douglas,Register Certified copies of Will and Short certificates 9.50 Speakman Funeral Home Oak Apring cemetery Co. Gaydos Monument Co. University Clinic Jeffreys DrugStore H.B.Paxton Agency .Zeman -and Zeman -4- Burial 2,150.00 ,Burial lot 570.00 Marker 960.00 Services 30.50 Book account 9.60 Insurance 171.01 Services rendered to decedent during lifetime 500.00 "\ • .. • Russell 1'1arlno,County Treasurer 1964 County Tax 85.71 Wilda E.Sickles,Tax Collector 1964 Boro Tax 101.05 W.ilda E.Sickles,Tax collector 1964 School.Tax.34Q.45 Domenick Falconi Tax adjustment on sale of' property 101.33 . ..• Western Pennsylvania Nationa\Bank Safe.deposit.box Josephine M.Douglas,Agent On account inheritance tax H.B.Paxton Co. H.B.Paxton Agency Zeman and Zeman Adolph L.Zeman Josephine M.Douglas,Register' Commission on sale of real estate Insurance Counsel fees Commissions 250.00 77.29 7.70 2,~50.00 13,892.71 15,107.)50 23~00 37',320.55 I J SUMMARY .,',.'..','. , -principel personalty balance'. Income personalty balance: I .,,-, Principal ~ealty balance '.. Income realty balance Disbursements Net balance .. .,"~':'e':..$275,889.61 2,234.70 '.22,851'-.68 1,168.19 302,150.18. 37,320.55 264,829.63 The bal~nce'consists of the following: Bequest to sister Isla·Sprowls 'of 500 shares' of,,Arne'r1can Motor stocks @ 16.593 Bequest 'to grandchildren J Robert Glenn Patsch." and Donna·Lee Pat.sch each,500 sh~res of : . Western pen~sylvania National Bank @ 53-1/4 ' '.Judgment note of,R~lph L.Patsch.· "356 shares of Patsch Brothers,Inc.188.60 per share.. 1090 shares of t.,C~Patsch &Sons, 65.375 per sh~re'. .Cash -5- at . 'Inc.at';... :,.,',('."....~. ,',,.,_. " J' I "53,250.00._, ."".---.. '.51000.00 67,141.60 71,258.75 59,882.78 264,829.63 ..,_~---J \. .'....\ •• • STATE OF PENNSYLVANIA) WASHINGTON COUNTY )ss: ••• ... The within Accountant being duly swo~n according to law, deposes and says that the above account as sta.ted is true and correct as he verily believes. Sworn to and subscribed before me this 25th day of January,1965 Notary public 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 byproofsthereoffiledtoNo._ Witness my hand and official seal this r'.,. ____day of _ ... .'f I I ,I' ..:. Register of WiHs. J . ../ The Court is respectfully requested .to determ:"ne proper distribution in .this esta";e. counseI for Accountant ., ----_.-:-_.~._._---_._.. \• •'..' ,'.,.,•'',_.• ARTICLES OF AGREEMENT MADE and en~ered into this day of May,1965 BETWEEN EbWARD P.PATSCH,Executor of tte Estate of Wilma B. Pats,ch,party of the :first part;EDWARD P.PATSCH,party of the second part;GLENN FERRIS PATSCH,party of the third part; I.C.PATSCH &:SONS,.INC.,party of the.fourth part;and PATSCH BROTHERS,'INC •.~party of the fifth par.t. :,,.: ......, WITNESSETH: WHEREAS,J.Glenn patsch,a/k/a James Glenn patsch,alkla, .J.3.patsch,died on March 22,1964,testate~.hisLast Will and:.~ Testament dated July 1947 and ~Codicil thereto dated , 0 December 28,1962,being duly probated at the office of the Register of Wills of Washington C0l:lnty,pennsy.lvania,·on March 30~'1964 ~..in'' Will Book ~,page ~;and WHEREAS,among the assets of said estate as disclosed by the '~uPPlementary Inventor~and A~prai~ement filed in said estate were 356 shares o~'patsch ~ro~hers,Inco,appraised at $188.60 per share, ". .'or a total of $67,14l.60;'and 1090 shares of I.Co patsch &:Sons,Inc...'..\.'~. appraised at $65.375 per share,or a total of $71,258.75;and ~. . .I,... aggregating $13.8,400.35;and : WHE~AS,said estate was so proceeded with that at the Audit of the account of Adolph L.Zeman,E~ec~tor of said estate,the said stocks are aforesaid are to be awarded in kind,one-third thereof) to Edward P'.patsch,Executorof the Es,tate of Wilma B.patsch, one-third thereof to Edward Po Patsch as residuary legat~e and one- third thereof to Glenn Ferris Patsch as residuary legatee;and... Exhibit wE" •<' '-------~.._--.-,.~~--_~~---.-,--~_---:_- -....,..,.,. .--'~-"_.-~",\;:----"---""'E--I \. j,• ".. !_--------~-----------------'--="--'------------_-.I ,'. --• " .~ WHEREAS,Patsch Brothers,Inc.desires to purchase said 356 shares of Patsch Brothers,Inc.at the'appraised value thereof and I.Co patsch &Sons,Inc.desires to purchase said 1090 shares of I.CO Patsch &Sons"Inc.at the appraised value thereof;and WHEREAS"the parties of the first"second and third part are.willing to sell said shares of stock in both corporations as aforesaid at the appraised value thereof. .. NOW,THEREFORE I KNOW ALL MEN BY THESE PRESENTS,Tha t for the consideration herein mentioned and ~ntending to be legally bound hereby,the parties hereto do hereby covenant and agree as follows: .1.The parties of the first"~econd and third parts do hereby grant,bargain,sell..transfer and assign 356 shares of Patsch Brothers,Inc.to patsch Brothers,Inc.and 1090 shares.of I.Co patsch &Sons,Inc.to I.C.Patsch &Sons,Inco f6r ·th~..,. aggregate sum of $138 ,400.35,and further agree to execute assignments of said stock in furtherance of this Agreement. 20 The party of the fourth part agrees to purchase said 1090.shares of the stock of 10 Co patsch &Sons"Inc.for the s~of $71,258.75;~~d the party of the fifth part agrees to purchase said 356 shares of the stock of Patsch Brothers..Inc.for the sum of $67,141.60;or the total sum of $138,,400.35..which said sum or price will be paid entirely by the party of the fourth part to the first,second and third parties herein in manner following .. to Wit:To the party of the first part on or before July 1"1965, ,[ the sum of $12,,800.11;to the party of the second part on or before July 1"1965,the sum of $12,800.12;to the party of the third part on or before July 1,1965,the sum of $12,800.12;and the balance of -2- -.. ,.. "' \. .', .• iI,,, • I , .',- $100,000.00 shall be paid to the parties of the first,second and third part by I.C.Patsch &So~s,Inc.by executing and deliveri,ng• to them a series of promissory Judgment notes bearing date of Juiy 1,1965,payable at the times and in the manner fClllowing 1 To Edward P.patsch,Executor of the Estate of Wilma B. patsch,$8,333.33 on JU1Y,l,1966;$8,333.33 on July 1,1967; $8,333.34 on July 1,,1968;and $8,333.34 on July ~,1969. To Edward P.Patsch,$8»·333.3~on July 1,1966;$8,333.33 on July 1,'1967;$8,333.33,on July 1,1968;and $8,333.33 on July 1, 1969. To Glenn Ferris patsch,$8,33303~on July 1,1966;$8,333.34 on July 1;1967;$8,333.33 on July 1,1968;and $8,333.33 on July 1, 1969. It is understood that these notes shall bear interest at the rate of 4%per:annum payable annually. It is expressly understood and ~greed between the parties ,that the fifth party herein shall not be liable -::;,0 the parties of the first,'se~ond and thi~d,part for th~p~yment of the purchase price of the stock to be acquired by it or any part thereof. It is further expressly understood and agreed that should the party of the fourth part desire to sell any part of its real estate that the lien of ,any judgment entered against it shall be released by the parties of the'first»second and third part .;\-... .. from the ~al .e~~ate so,~old,?pon '.~he p~yment of the sales price thereof to the parties of the firs~,second and ,third part in -3- ". .".• • I •• II f •i'If i the reduction of the amount payable on the aforesaid notes in equal proportion to the parties of the first,.second and third _. part. v \1.f In Witness Whereof the parties hereto set their hands and seals the day and iear first above written. Witness: .',"• 'I""•• I.C.·PATSCH &SONS,INC. ·PATSCH BROTHERS,INC. By:~~~'o(4---iu1're8ldent·... ".. ,. I, ,' -4- '~ ..............•....'t r I .\,....._-, / '........, ,',j ..... 11u t4e OOrpqaus f alaurt..af lIasqingtan Q!auuty ... .ESTATE CF ...:..I.'01tmn.·.P.ateoh..a/kI ~~.~. ..' ·········..l_·-01em··Patliollj·:·······..··..···..·..·,. ......................IJeo ·.················... ",'No..:..·611..:··Of 19....'S ,A.A. ~In the'',~atter of the rttM-pf.Ml,.. , ,Account of AdGlpb 1c .' .-&xeou.to..···········..···..· . ,II ADJUDICATION AND DECREE.,/(f"...(, And nOw ;~,-Au.."'\~5-tA ,19 .AS this matter came on f~r heari.ng, audit-and distribution 'attfiis session and testimony taken;and lli~reupon,upon due 'consideration thereof the ·balance·for·distri~ufi·on;inthe hands of the Ac'cauntan't is determined to be $ :2'n..161.~.t:.·,~..c.::.:!S..~•.::·.:,·0I,d the account is acco#fi'ng Iy confirmed;and it is ordered, adjudgedaridfJecreeo that the ~ard balance be paid out by:th:e.A'Cq)untant in ac.cordance with .the sch~ute.of distri~ation·.her,e.to .attoch.ed and made;C!pa{t,her~o.f;unless exceptions hereto be fIled sec.:'reg.or an appeal be taken herefrom sec.leg:,".. •1 't.~I ,.,. ..''.By The Court.....~_. P.V.Marino,P.J•..............................._. .SCHEDULE OF 'DISTRIBUTION 111.50 ., Balance pet"account..::::;:-.:~:,.. •: ••4 •~: •I';." ".... Attorney.._z..Q·..·z••...........................................................~.. $·~.63 ~'26S,86~.20 ~..' ,Balance ~:::;...•$.23l,161-70-........ Deduct Clerk's Costs &Rece~pts.•.~.t.t.oa.•.4ftI.~. 1"~."• .........\ .~. -'-."ard P.Patecb,(Ada L.Sanden,Eaq.),ExeCQtor of the .state of Wilma P.Pat8ch,'W1dow,now deceased, bequest as .et forth sa Paragmpb Secoad of the WUl . ••••10 lIIIe1l of !IV estate ..••••••U 1 bad died . 1Ilteetatett,Including the toUow1ng .ate,be1cl sa '"1\' Id.nd aDd d18trlbutAd ..ncb at,\be value.•... (Appn1aed Yalue)I •1/3 intend ira 356 ahara.of Patecb 8~••Ino.and.1/3 latena'In 1090 8ban8 of I.C.Patecb 1&8cmII,Il1o. Abject to tho tel'lD8 of aD ~,entered irato 011' ...u,of 1Iq,1965,topUler nUl I113,U7.OP oub ~1lIf,.... ._._.__.._.~~~htb::..:i~t:.---i,~F_ii .l-_.__ ,•.~-;;. ".,,..4--.......,''"<<, ••stem Pennqlvan18 National Bank,Testamentary IGuardianoftheestateofRobertOlODDPatsch,grandson", a minor,epec1t1o bequest in Idnd of SOO shares stock 0 r Western Pennqlvan1a Rational Bank valued at $2662,,00 together with 30 s~s stock of Western PeDD87lvan1a ., Rational Bank received &I a stock dividend.aDd $159.00 cuh dividends.SUbject however to the plQ'JD8nt to ,he accountan\of the shan of Foderal Eatato 'lax .., thereon as equitab11'prora\e4 in the amount of 14533.12.held 1D IdDd aDd cUatr1bu\ed as noh at \he .00ftlue&1 sh~, t80,b91.00 lurcbarge ,.Contribution tonrda rederal Eatate 'fa'dDt L(11.72asequ1tab~prorated aDd charged ab~, ,I8S,030.12 ••stem Ponnqlvan1a National Bank,!estament&l7 Guard1aD ot the estate ot Donna Lee Patsch,granddaugh~r, a minor,sp8c1t1o bequest in kind of sao sbarel IWot-,of l'festem Pennql"an1a Rational Bank valued at 126625.00 together with 30 shares ltock of WOltena PennsylTan1a National Bank received as a stock d1T1dendJ and $759.00 cash dividendi'aubjeo\howe.,.., , ,to the pqment to the accountant of the share of " :Federal Estate Tax due the~Oft ..equ1tabq pronW -,in the 8IIlOWlt of $4533.72.held 1D k1Dd ,.s ,',' ,d1I~W.as ncb at the valu.al ahowa,~~.57,646.12-,, ".",., 8urcharge,,-CoDtriblltion buds r.deral Estate '1'...". ,,"'." M equ1tabq prorated'and cbarged above,aua , 162,l8O.w. %I1a Sp~,slltor,,specific bequest in kind of SOO , -shares stock of American lotora Corporation valued at ---.,,.t8296~SO with dividends including that of 6-19-65, totaJ..1na 1625.00)subject however to the pqment to , the aCcountant of the share of Federal Estate Tax u due and aa equitabq prorated in the amount of '14l2,13,held in k1Dd and d1strib\1ted 88 nch at the ,value as Ihown)honwr in addition to the Federal'.'",Estate f.u 1Dd1cated above,Isla Sprowle onl and -..t pq to the accountant,Federal Estate f.allocated I to her on account of Insurance recelV8d b7 rr asI.hown Oft Scbech11.I)ot the rom 106,being Of $2140.0... 01''10'10.00 nth her shaze of tazprorated .''182.20.!!!W2 '.S3,2S8.94",,,, IllI'Gharp -As 1nd1oated aboft -Contrlbu.tion \onrdI 't Federal Estate T.due as .q\i1t~,. prorated•• Im2.7)I ,.at bequest ot stock ,..On proceeda ot Insurance Noe1Ted,,182.29,~j ISIa,8S3.&1',," '. .l"....Cuh OODtd!JaUoD -to enable Nsldu&17'1epteea to'takII ',, 1tems in ld.nd.'..• 01..)'erde Pateala -On TransferIDheritarace ,'f_ ,and interest due on .,,",. 1nd1v1dual llab1l1t7 $22,.7)"',. "--Federal Tax on proceeda 182.20otInsurancerecel'f8d -Federal Ta on jo1n~L2~.TO,,held bonds ,-Share ot 'cOntribution '" .tcnrarda res1dllaJ7 &I.e.' - in 1dD4 "...18~h9. Bcbrar4 P.Patll_•8hsa of,contr1bQtloll tonrda I •j , ,.; I na1dDar7 _etI SA ld.D4,..,18321'30,I ~'92,266.90, ,..I •. .-~.--....-~-c____~, • , '~ ... • Gloan Fel'l'18 Psi.ch,10ft,1/2 ns1dlle,Sncludlna 1/3 intend SA 356 ehar88 stock of Patscb Bros.,Ina., and •1/3 interest 10 1090 ,baree of I.C.Patecb"8 Inc.stock,II81d 1ft kind and d1etrlbuW ..'oucb'at " the appraSaod value,nbjec\howe_r to the telWl of aD agreement made under'date of _!bq,,196S , I',', !! :' ,,'., ,, ,, " ..~0 t II ,'1'f" "!,I'.~ '., ;l'~ ,.. ,,:"','lot '"::,. ,;. '~'! Ii ': ,~..~i,i,<:-::-.:: -1,';';01 .~:)t ..i .'!.0_. ,: .., ':'\",'..,,' I"r", :"1(,~~; ~~1~',~~;:';0' '.' " J "0 ,.~ -;~...:f '\ " ._;,.1,j::i\'~.a .I .-.,..:'I'j'l :-;,t:', ,':,",,:':',\',. '~,,;,I''i ....'-j ,~:;'.\~""I ',~. ",!;";,'" ,I ,I ",,. \,.~. l' " ,"J " L'h ," ,: ",t ; ·1.' ,', •""iJ.l"'~'. , ! -,,,, ,I .'; I I:' , " ',I iI." ,;".'~ "'>':] f,;'',:.'" ·f.... ..',',~ "I ...../, "~:~i· Il.~.• y' ,'.\.,.1I.f •,;: (, (. ~I "I ii-,~-" " ,Ii 'J, .II, ",."~~,.~'.. "t~.~,.~,;f"!;'"""",/,.",",'-1 1'~-,I',t :"i,' •'I.·... I ~_,', ,;t., "" I'-i. ", " j '.',.~_.~'•.'J:1:-.~~: " •j -: '.'1 {", '"I,~ ,'. '.' I"; I ~I Il,• I':...,. "..;~. ," 'i:,t.' )'" -~, ,",- \,;, "' ',' I .~i ;••c ., \':. I,' .,.' ,', "", .;.1:; :'1 ,...·,l., ,,.. ,' ",I c':,A ,I I, ",.,'~,"',.'·1· ,:1~:1 1:1:-,,'J 1_••.".. ~...:..... ;..,~. ;I .... ..'~.. '/!':"'.. i, ...':......, '" ,', ./'..:.: .l'.! " ':' ,I',.''." ", 'I." 1-" ,"J:," ,'.....' , I ::-, :\ ", •~J ", .., S:rJ\TE OF O.\-\-\C>.. COUNTY OF .:F=-QPt-NItL.IN ) )SS: ) Before me,the undersigned authority,personally appeared ~DWARD P.PATSCH,who,being duly sworn according to law,deposes and says that he is the petitioner in-this action and that the facts set forth in the foregoing Petition are true and correct to the best of his knowled&e,information and belief. (Edward p.Patsch) Sworn to and subscribed before me this J-Y~day of __OC'__T •1968. My Commission Expires: .. IN THE ORPHANSt COURT OF WASHINGTON COUNTY,PENNSYLVANIA .., IN RE: ~STATE OF J.GLENN PATSCH, Deceased. ) ) )NO.64 of 1965,A.A. ) ) ~~,1968,theANDNOW,this ~daY of foregoing petition having been presented,it is ordered that it be filed,AND IT IS ORDER~D AND DECREED that a citation issue addressed to Adolph L.Zeman,~squire,:Executor of the Estate of J.Glenn Patsch,to show cause why the prayer of the petition of ~dwarj p.Patsch should not be granted and why this court should not review his account and this courtts adjudication agreeably, to the provisions of Sec~ion 721 of the Act p.L.512,20 P.S.to 1968,at 18,1949, HE: ESTATE °OF ·.' ----_.~_.-------, 1ht IDijr Ql)rpijuna'atonit of lIanijittgtou QIounig.,Jrunngluttttttt (( )) .17';< ~Qlitati.ou ~.NO.6L~of 1965A.Ao J.GLENN PATSCH.(( DECEASED.0 <nnmmnUlUrllltJI nf 'ruullylUlIUtll lllll: arnUtt!l1 Df mual1iugtnn.) To:ADOLPE L.ZEHAN,ESQ.,EXECUTOR OF THE ESTAT3 OF J.GLB.l'fN tA TSCH, Sur Petition of:EDltJARD p.PATSCH, by his attorneys;Patrono,Ceisler and Edwards,Esq., '.'Dr Qtomttutn~la'nu ADOLPH L.ZEHAN,Esq.,Executor o~theESTAT~OF J.GLENN P~ScrI,. that)laying aside all business and excuses whatsoever,you do file in the \ office of the Clerk of our Orphans,'Court of Washington County,a f~l1 and complete answer,under oath,to each and every of the averments of the said petition,on cr before __~_ro_n_d_ay",,--~_,the 2nd day of Decemb er 1968 ,at 10 :00 o'clock A .M.,and show cause wty the prayer of the petnion of EdHard P.p~tsch should not be granted and °Hhy this court should not revielf his account and this court's adjudication agreeablytCt..f 3 ,.~2:I O'1:.!O'•I IS I~q~p ToIt;;.prOVISIons oeCvIOIl ,OJ..C Id.'1.Cv OJ..Al')!'I".:U. -512,20 PoS..~320.721,returnable as above, and further aO)ide the order of.our said Court in the premi:::es, I If you fail hereof',the petition may be taken PRO CONFESSO and a decree made against you. WIT::JESS the Honorable P.Vincent Marino,President Judge of our o said CO)lrt,at Washington,Perina., PATRONO,CEISLER &EDHARDS.Esq. Attorneysfor?etitioner. __N_C_o'_'8_m_b_e_r ,19 68. .,/r< ,i '<\ ,....~-.,. :;,'t, ~&: !~, " \.,. ... ') 'I ........"....-....-.~--..~.~- IN THE .ORPHANS'COURT OF WASH- ~NGTON COUNTY,PENNSYLVANIA NO.64 of 1965,A.A. .~-----_.-'.....--~ IN RE: ESTATE OF J.GLENN PATSCH,Deceased. t ( 1~.,) I PETITION FOR REVIEW OF ACCOUNT AND OF DECREE OF DISTRIBUTION BASED THEREON '':''....,\. : ( '. III.- I ~" .. ~ (") u .:' -. I _.J.., !Y'/:~t~1; ~'j'\P /)/>:\l' A ~.- 'Jj '/() v'!:)'/0O! ~~ls-' ~1'~~~~, '!..N \..\l~~\, ~~'\..\,~~].~ ~~( ~ ,~,~-............ \ -.' !; \ t \!;f.~ , .l!'\., I:~<.;, ;, t'~ -',., (I' "-.-, ,~. ",\,,tl,! i .~ i I .:>: ~~,J! ~ ~""l~" ."",....,,,. ;,\, -J \~ ." .'"}""'-\",, ""I~-' ""'S'-~.., ~"""\ .... IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION In re: ESTATE OF J.GLENN PATSCH, Deceased ) ) )No.64 of 1965 o.C. ) ) ) ) OBJECTIONS TO REQUEST FOR ADMISSION OF RELEVANT MATTERS OF FACT AND NOW comes Adolph L.Zeman,Executor of the Estate of J.Glenn Pa,tsch,deceased,by Zeman and Zeman,his attorneys, and objects to the plaintiff's Request for Admission of Relevant Matters of Fact,for the following reasons: 1.Pennsylvania Rule of Civil Procedure No.4014 is not applicable to the proceedings in connection with which said Request is made;and,in any event the Request exceeds the scope set forth in Pennsylvania Rule of Civil Procedure No.40l4(a). 2.It·is improper to request the admission as to the pivotal and controversial facts contained in all of the Requests. 3.The facts sought to be admitted in said Request are irrelevant to any issue in the proceedings in connection with which said Request is made. 4.No Request for Admissions can be validly claimed against a fiduciary,where the fiduciary has no knowledge of the underlying facts;nor can a fiduciary be compelled to make admissions against the interests of the Estate,which could only be based on the evidence.of witnessess other than the fiduciary. 5.There is now pending in the Orphans'Court Division a Petition for Review,to which an Answer has been filed and which,in substantial respect,has admitted certain relevant matters of fact. 6.A petitioner must establish a cause of action on the Petition for Review before it can be determined that the facts sought to be elicited are material to the case and no purpose would be served in granting the Petitioner's Request,if the Court should determine that the Petition for Review has no basis for support. 7.An identical Request for Admission of Relevant Matters of Fact was filed by the plaintiff in the case of Edward P.Patsch et ale vs.William C.Patsch et ale at No.437 September Term 1969, A.D.,in which the Court of Common Pleas -Civil Action -Law - denied the plaintiff's Request for Admissions,and referred the matter to the Orphans'Court Division of said Court. 8.No purpose would be served in granting the Request, since the fiduciary made distribution in the Estate in accordance with a Decree of the Orphans'Court before the filing of the Petition for Review. WHEREFORE,the deponent requests that Petitioner's Request for Admission of Relevant Matters of Fact be denied and dismissed by the Court. r Adolph L.Zeman, of the Estate of ~~~tsch,Deceased -2- AND NOW,July If 1972,service of the within Objections to Request for A<illission of Relevar.t Matters of Fact accepted and receipt of a copy of same acknowledged. PATRONO,EISLER, neys for E ward ·o •o •o:z; Q) ~ s::H Cl •z oc(-ll.aoJ • -Cl:J D: lD :J ~m«en oJ z z 0~~~'~U ~ ~----~.,. ~ ,., f ----~ •1 IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION In re: ESTATE OF J.GLENN PATSCH, Deceased ) ) ) ) )No.64 of 1965,o.C. ) ) ANSWERS TO REQUESTS FOR ADMISSION OF RELEVANT MATTERS OF FACT AND NOW comes the Respondent,Adolph L.Zeman,Executor of the Estate of J.Glenn Patsch,deceased,by Zeman and Zeman,his attorneys,and makes the following responses to "Requests for Admission of Relevant Matters of Fact"submitted by Patrono,Ceisler, Edwards and Pettit,attorneys for Edward P.Patsch,the petitioner. 1.Request No.1 is denied as stated and,on the contrary, the respondent avers that Exhibit No.1-11-28-69 is believed to be a true and correct copy of a paper which was transmitted by Adolph L. Zeman,Esquire,to Adam L.Sanders,Esquire,attorney for Edward p. Patsch et ale Respondent does not recall the date of the transmittal thereof,but believes that such transmittal was subsequent to the date that the original Inventory was filed. 2.Request No.2 is denied as stated and,on the contrary, it is averred that at the time of transmittal of said Exhibit,Zeman and Zeman were attorneys for the Estate of J.Glenn Patsch.It is admitted that Adolph L.Zeman was Executor of said Estate. 3.Request No.3 is denied as stated,and,on the contrary, it is averred that respondent was acting only as Executor of the Estate of J.Glenn Patsch. 4.Request No.4 is admitted. 5.As to Request No.5,respondent has been informed that on March 22,1964,the date of the death of J.Glenn Patsch,the records of Mellon Bank showed funds on deposit in the amount of $21,649.97,but that the checkbook balance as 'of said date was in the amount of $818.99. 6.Request No.6 is admitted,subject to the qualification regarding the checkbook balance sta~ed in reponse to Request No.5 above. 7.Request No.7 is denied as stated.Respondent is informed that an account in Western Pennsylvania National Bank in the name of Patsch Brothers Coal Company was an account which was owned, and used by,Patsch Brothers,Inc.and that the checkbook balance on March 22,1964,the date of death of J.Glenn Patsch,was in the amount of $2496.24.Respondent is further informed that on said date,said corporation had an offsetting liability to C.W.Patsch on said date in the amount of $2500.00. 8.Request No.8 is admitted,subject to the qualifica- tions regarding the checkbook balance and offsetting liability to C.W.Patsch stated in response to Request No.7 above. 9.Request No.9 is denied for the reason that respondent, being informed,believes and avers that the amount due on said Article of Agreement had been paid in full prior to the death of J.Glenn Patsch. 10.Request No.10 is denied for the reason stated in response to Request No.9 above. f 11.Request No.11 is admitted,except that respondent believes that the premises referred to is that identified as a 1.151 acre parcel which was conveyed as part of Item Second (b)in -2- Deed B@ok 988,page 351. 12.Request No.12 is denied.The said Exhibit includes a parcel of 1.151 acres in Cecil Township which respondent believes is the premises referred to in Request No.11. 13.Admitted. 14.Admitted,subject to the qualification that Edward PI Patsch,individually and as Executor of the Estate of Wilma B.Patsch, and his counsel knew of said premises and any interest of the Estate of J.Glenn Patsch in said premises at all material times;and,further, that all matters relating to said premises were fully considered and disposed of in the proceedings in the Estate of J.Glenn Patsch. 15.It is admitted that Request No.15 shows the assets of I.C.Patsch &Sons,Inc.as they appeared on the books of said Corpo- ration as of March 31,1964,but it is denied that all of the items shown as assets had the values shown on the Request for Admissions. Further,respondent,being informed,believes and avers that as of March 31,1964,the books of I.C.Patsch &Sons,Inc.showed that it had liabilities of $134,077.20 or a net worth of $318,588.60,from which there had to be deducted an uncollectible account against Patsch Auto Bus Co.Inc.of $90,665.32,so that the total value of the stock of I.C.Patsch &Sons,Inc.as of March 31,1964,according to said books,was $227,923.28. 16.Admitted that said Exhibit showed such as of March 31,1964. 17.Denied.The figures shown on Response No.15 above show the book value per share as $69,6942,rounded off to $69.70 per·share ($227,923.28 divided by 3270 shares).Further~respondent,being informed,believes and avers that the actual value per share was less than the book value thereof. 18.Denied as stated.The Exhibit only purports to state the "approx value"of a share at $65.375 based on the following -3- computation:Assets of $238,297.37 less liabilities of $29,371.09 or a net amount of $210,926.28 divided by 3270 shares. 19 '(a).It is admitted that the Exhibit does not identify "cash in bank"as such (which on March 22,1964,was $818.99)but it does contain an item identified as "Cash on Hand $650.00." 19 (b).It is admitted that the Exhibit does not identify the "Investment in Patsch Auto Bus Company"but respondent being informed,believes and avers that said investment was worthless. 19 (c).It is admitted that the Exhibit does not identify "Factory Claims"but respondent,being informed,believes and avers that "Dealer Holdback"on new cars were not included,since they are part of the cost of the cars and fully financed;that had new vehicles and "Holdback"been shown,they would have had to be offset by an equal liability to the bank. 19 (d).It is admitted that the Exhibit does not identify "Due from Officers"but respondent,being informed,believes and avers that of the sum of $3443.25,there was a liability of $2708.55 due to officers which left a balance of $734.70,all of which was owed by J.Glenn Patsch and such would have had to have been deducted from the value of his stock. 19 (e).It is admitted that the Exhibit does not identify' "Due from finance companies"but the respondent,being informed,believes and avers that any such amount is subject to reduction due to early payment by customers of their financing and that such occurs because of trade-in of cars prior to full payment of an account,early payoff or refinancing. 19 (f).It is admitted that the Exhibit does not identify "new cars"but respondent,being informed,believes and avers that -4- all new cars were fully financed and to include "new carslf under assets would have required a total offsetting liability for the financing thereof. 19 (g).It is admitted that the Exhibit does not identify "new trucks"but respondent,being informed,believes and avers that all new trucks were fully financed and to include lfnew trucks"under assets would have required a total offsetting liability for the financing thereof. 19 (h).Denied.Respondent,being informed,believes and avers that "Used trucks"were included in the item on tr_e Exhibit identified as "used cars";that there were five used trucks included in the inventory of uused cars"as of March 22,1964. 19 (i).It is admitted that the Exhibit does not identify "Prepaid Insurance"but respondent,being informed,believes and avers that such item is,primarily,a bookkeeping figur~,that prepaid insurance represents premiums pro-rated over the lives Jf the insurance policies on an equal monthly basis;that insurance rebates due to cancellation are short-rated which writes off insurance premiums at a.much faster rate;that determination of an equitable .figure would have required the rebate figure on every policy as of If.arch 22,1964. 19 (j).It is admitted that the Exhibit does not identify "Prepaid taxes"but respondent,being informed,believes and avers that the "Prepaid taxes"referred to in Petitioner's request relates to state corporate net income taxes for 1964;that any advance payment thereof would have been more than offset by a corresponding liability for income taxes due on profits for the first three months of 1964. 20 (a)through 20 (j).The corresponding denial and -5- qualified admissions set forth in responses to 19 (a)through 19 (j) are incorporated by reference herein. ZEMAN AND ZEMAN By:-~,.u Robe L.Zeman Attorneys,-~or dolph L.Zeman, Executor ol'-'t7 Estat e of J.Glenn Patsch,deceased COMMONWEALTH OF PENNSYLVANIA COUNTY OF WASHINGTON ) ) ) ss: Sworn to and subscribed before me this $0 ~,. Personally appeared before me,the undersigned authority, Adolph L.Zeman,Executor of the Estate of J.Glenn Patsch,Deceased, the Respondent within-named,who,being duly sworn according to law, deposes and says that the facts set forth in the foregoing Answers are true and correct to the best of deponent's knowledge,information and belief. "; day of October, ~.,N ~~ Mrs.Mary p.Z ry Public Canonsburg,Wa ington County,Pa. My commission expires June 26,1975 (Notarial Seal) -6- '---~".- " No.64 of 1965~Ar.- .-- In re: ESTATE OF J.GLENN PATSCII, Deceased ANSWERS TO HEQUESTS FOR ADMISSION OF RELEVANT MATTERS OF FACT .. •I t..-' ~ -.1 ..--. LAWYERS ./ZEMAN LAW BUILDING CANONSBURG.PA. '"""'-,0-.J ~..-'r~-o-~;)(......;(~':4 ~~:~<J~:':.~., rv)~..:,~ ~..~.." J -. ):-u. g-t.i?;;;"~Z1MAN &ZEMAN ') J \ ~ 1 ... AND NOW,this' I hereby accept service of .....--._.l""~ ..//4 Ill'"4A ~/.~day of ~---'-----'_'197~. the within PETITION FOR ORDER TO PERMIT " \ INSPECTION AND COPYING OF BOOKS AND DOCUMENTS and acknowledge to have received a copy thereof;and I do hereby waive issuance of the .'; citation prayed for. 1 ...t.:."."3'J .Il _ IN THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNSYLVANIA IN RE: ESTATE OF J.GLENN PATSCH, Deceased. No.64 of 1965,A.A. I" PETITION FOR ORDER TO PERMIT INS'PECTION AND 'COPYINGOFaOOKS AND DOCUMENTS 1t:'L AND NOW,this .1.6 -day of April,1970,comes the petitioner,Edward P.Patsch,by his attorneys,PATRONO,CEISLER AND EDWARDS,ESQS.,and respectfully represents and sets forth as follows: 1.rhere is pending at the above number and term a Petition for the Review of the Court's Adjudication and Decree heretofore made. 2.The deceased,J.Glenn Patsch,was a stockholde~ in certain business enterprises known as Patsch Brothers,Inc. and I.C.Patsch and Sons,Inc.,and a partner in Patsch Brother~ Coal Company. 3.~ollowing the death of J.Glenn Patsch his Executor,Adolph L.Zeman,either delivered or mailed to your petitioner a statement which purported to be a balance sheet of the assets and liabilities of the said business enterprises. 4.All the interest of the deceased,J.Glenn Patsch,in the said business enterprises was purchased by I.C. Patsch and Sons,Inc.after his death.The values placed on the said properties for the purpose of the said sale ~ere those in the inventory,based in turn on the said statements of assets c and liabilities. 5~The said .tatement delivered or sent by the said Adolph L.Zeman,Esquire,was used by him as a basis for evaluation of the corporate stock in the inventories which he filed in the estate of J.Glenn Patsch.The said Adolph L. Zeman had received the said statement from John H.Miller,Jr., an accountant who performed accounting services for the said business enterprises.The books and records of the business enterprises were at all relevant times maintained in the business building owned by the said I.C.Patsch and Sons,Inc.in Houston, Pennsylvania;at tbe present time they are primarily in'the custod~ of and are the primary responsibility of William C.Patsch. 6.The said William C.Patsch admitted,in a de- position which took place on November 28,1969 in a cognate action in trespass in the Civil Division-Law,that the said statements of assets and liabilities were erroneous in that they (1)failed to list as assets certain real estate owned by the said business enterprises and (2)failed to list as assets certain bank accounts owned by the said business enterprises.The personal representa- tive in this estate,Adolph L.Zeman,Esquire,has also admitted in his answer to tbe petition.for review that the said statements of assets and liabilities delivered by him were erroneous. 7.Your petitioner desires to inspect the said books and records in order to ascertain the amount and·nature-,. of the errors in the said statements of assets and liabilities. 8.At the said deposition the said William C. Patsch agreed to permit your petitioner's attorney to i~spect the said financial records. 9.Subsequent to the date on which the deposition occurred the said William C.Patsch and the said Adolph ,L.Zeman, Esquire,have refused to permit your petitioner's attorn~ys to inspect the said books and records. 10.Your petitioner presented a petition similar to thi~p~tition to th~Civil Division-Law.The said Civil Division-Law refused co order the said inspection for the reason that the petition to review mentioned above is pending in the Orphans'Court Division.A copy of the opinion of the Civil Division-Law in this regard is attached hereto,marked Exhibit "A",and made a part ·nereof.In view of the said opinion of the Civil Di~iision-Law it appears,that the Orphans'Court Division is the appropriate division in which to request inspection of the books to discover the ~agnitude of the admitted errors and deficiencies above referred to. WHEREFORE,your petitioner prays that your Honorable Court order the defen-dants to permit your petitioner and/or your petitioner's attorney to enter upon the land occupied by the office of the said business enterprises,to produce for inspection and/or copying the books of Patsch B~others Coal Company,Patsch B~others,Inc.,and I.C.Patsch and Sons,Inc.to the extent relevant to determining the assets and liabilities of those companies on the date of death of J.Glenn Patsch,and to permit the said inspection and copying. PATRONO,CEISLER AND EDWARDS B,y __'~&~=A~_!!.~C~'A~~~"'~'~~'::';'::-'~~.~~~~'~~_'__'_'_1 Attorneys for Petitioner Petitioner II II II II 0H-/o COl1MONWEALTH OF PElnmTfl7iilllO:A-ss: COUNTY OF Ult9jlIN8f.&N FRflfJl/.t.'fJ Before me the undersigned authority personally appeared Edward P.Patsch who,being duly sworn according to law,deposes and says that the facts set forth in the foregoing Petition are true and correct upon his information and belief. Sworn to and subscribed before me this .~day of /IEf/Y/!,1970. ·~t~~~[······ fY/(t-Rj IYI-f3ROLUE-f/ My Commission Expires:d -:>If -7}- ,.". IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNA. CIVIL DIVISION -LA W EDWARD P.PATSCH,et aI,) ) Plaintiffs ) ,) V8.)NO.437,SEPT.TERM,1969,A.D. ) WILLIAM C.PATSCH,et aI,J ) Defendants ) ( BEFORE:MC CUNE,J.CURRAN,J.D1SALLE,J. OPINION BY: APPEARANCES: DiSA LLE,J.-March ~,1970. Patrono.•Ceisler &r Edwards,ot Washington, Pa.,AttorneysA'or ·Plaintiffs. Zeman &Zeman,of Canonsburg,Pa.,Attor-. neys for Defendants. OPINION This matter comes before the Court on Plaintiffs'"Petition for Order to Permit Inspection and Copying of Books and Documents\I in an action in trespass in which only a Writ ot Summons has been issued and served.Following the filing or the Petition,we issued a Rule directing the defendants to show cause why the discovery should not be permitted. The Petition sets forth that the petitioner and his mother,Wilma B.Patsch, were devisees lmder the Last Will and'Testament of J.Glenn Patsch,who died on March 22,1964;that'at the time of his death,the decedent,J.Glenn Patsch, had an interest in Patsch Brothers Coal Company,Patsch Brothers,Inc.and I.C.Patsch &Sons,Inc.It further alleges that the executor of the J.Glenn •Patsch Estate,Adolph L.Zeman,delivered a statement to the petitioner i.1 I j ! "J .••"i'.'•• which purported to be abalance sh~~et of the assets and liabilities of the / aforementioned busine,Bs enterprises;that saId statement was used by the p,etitioner as a basis for evaluation of the decedent's interest in the afore- mentioned business enterprises and the value of the corporate stock thereof, and further,that the statements of assets and liabilities were erroneous. The Prayer calls for an Order permitting the inspection ot the books of Patach Brothers Coal Company,Patsch Brothers,Inc.,and I.C.Patsch &Sons, Inc. The defendants'maIn objection to the request for discovery is that the "subject matter of the ~t1tion and the relief sought by the plaintiffs are identical with the averments in the Petition for Review of the .Account and Decree of Distribution filed on November 1,1968,'in the Estate of J.Glenn Patsch,de- c,eased,at No.64,of 1955,A.A.tI The defendants therefore contend that by re'ason of t1)e pendency of the matter in the Orphans'Court,the Court of Common Pleas has no jurisdiction.At the :same time,the defendants aver that they are not parties to the matters pending in the Estate of J.Glenn Patsch and that they are not proper part~es to any proceeding involving said estate and that notbeing prope'r :parties,an Order Cor inspection against them .will not lie. Initially we observe that the fact that the defendants in the instant suit are not parties to the aforesaid Orphans'Court proceedings might justify this Court in pe,rmitting the discovery,sulce the issues raised in the instant proceeding may not be the same as those raised in the Orphans'Court, especially when this Court is without the benefit of a Complaint in the record. On the other hand,under the ,new Constitution of Pennsylvania,the O.rphans'Court is now a division,of the Court of Comm.on Pleas and certainly .. it would be incUOlbent upon this Court to determine whether parallel proceed- ings in ~he Civil Division and in the Orphans'Court Division would result ,"-2- r ·- .<' in duplication and repetition. Accordingly,we have examined the PetitiC?n to Review the Account and Decree'filed in the Orphans'Court Division by Edward P.Patsch,who has, a's in his Writ of Summons in the Civil Division,filed it both in his individual capacity and as executor of the estate of his mother.The Petition alleges that inventories were filed in the Estate of J.Glenn Patsch reporting the stock of 1.C.Patsch &Sons,Inc.and Patsch Brothers,Inc.,and that following exceptions to the Account,an agreement was reached whereby the stock of said corporations would be awarded to the petitioner and his mother in kind,and 1.C.Patsch &Sons,Inc.would then purchase said stock.As we understand it;this Agreement was approved,by the Court and incorporated in its Adjudication and Decree on August 25,1965. 'The Petition for Heview then alleges that the stock of both I.C.Patsch &Sons",Inc.and Patsch Br~thers,Inc.was undervalued and that the state-' ment of assets and liabilities,upon which the stock valuations were based, was erroneous.The Petition for Review concludes with a prayer,inter alia, that the Orphans'Court "authorize your petitioner to employ discovery pro.. cedures,to ascertain the full amount of error 'in the inventory,appraisement a..'"1d account,etc." Preliminary objections were filed to the Petitioner's Bill for Review in the Orphans'Court,and on February 17,1970,President Judge P.V.Marino entered an Order dis~i8singthe Preliminary Objections and directing the resp,ondent to file an Answer in 20 days. ... ,l ........... Rule No.6 of the Supreme Court's Orphans'Court Rules provides: liThe local Orphans'Court,by general ru.le or special order,ma,Y prescribe the practice relating to depositions, discovery,production of documents and perpetuation ot testimony. To the extent not provided for by such general rule or special order,the practice relating to such matters shall conform to the practice in the local Court of Common Pleas..Amended, effective Feb.I,1968." It can be seen that the plaintiff has the same right to discovery in his Orphans'Court proceedings as he would have in the Civil Division. As we view this matter,therefore,while ..the proceedIngs in the two, )divisions may not necessarily be identical,and while different remedies and different recoveries may be had in each,it would appear that,at least at this posture ot both proceedings,it would be duplicitous to permit parallel discovery procedures in separate divisions of this Court. We therefore m"ke the following: '.' ..l'" .. / .::." II I I. ·11-_."• ," ...' •...<.i. ... ORDER ~;d.J"",AND NOW,this __-_day of __/~__U__,1970,the Petition to Permit Inspection is denied without prejudice to the plaintiffs'right to pur- sue further discovery in this division at the conclusion and exhaustion ot alll discovery procedures in the Orphans'Court Division. c '" By the Court, I.! /~II ·1 JOIN: P/~>fm6~ Bar;on P.McCune,J.. .', I JOIN: ~/CLtd~/~ Alexander R.Curran,J. ,'. ~....... (I _.4 .-..... EXHIBIT "A" •... IN THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNSYLVANIA IN RE: ESTATE OF J.GLENN PATSCH, Deceased. No.64 of 1965,A.A. o R D E R AND NOW,this 3 day of foregoing petition having been the chambers,it is ordered that it be filed,and on motion of Francis H.Patrono, Esquire,it is hereby ORDERED AND DECREED that a citation be issued to Adolph L.Zeman,to I.C.Patsch and Sons,Inc.,to Patsch Brothers,Inc.,a~d to Patsch Bros.Coal Company,and to William C.Patsch to show cause,if any they have,why the prayer of the foregoing petition should not be granted,returnableto~.1970 at the session of Motion and Rule Court which meets on that day at 10:00 o'clock,tf.M. • IN THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNSYLVANIA IN RE: .' ESTATE OF J.GLENN PATSCH, Deceased. No.64 of 1965,A.A. AND NOW,this ORD·ER day of ._.,1970,the foregoing petition having been presented in open court,it is ordered that it be filed,and on motion of Francis H.P~trono, Esquire,it is he~eby 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 petitione~or his a~torney, or both,to enter upon the premises 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 organization thereon. 2.Adolph L.Zeman,I.C.Patsch and Sons,Inc., Patsch Bros.,Inc.,Patsch Bros.Coal Co.,and William C.Patsch are hereby directed to produce for examination by the plaintiff, or his attorney,or bott,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 organizations on the date of death of J.Glenn Patsch,March 22,1964. 3.Adolph L.Zeman,1.C.Patsch and Sons,Inc., Patsch Bros.,Inc.,Patsch Bros.Coal Co.,and William C~Patsch are hereby directed to permit the plaintiff,or his attorney,or both,to examine and,in their discretion to cbpy,any of the said books and records referred to in the preceding paragraph. By.the Court, J. "' • '.' N THE COURT OF COMMON PL~AS 0 ,.AStlJ:NGTON COl,JNT¥f,l?ENNSYL.VANJ: OR~S~COURT DIVISION NO.64 of 1965,A.A. l:N RE: ESTATE OF J.GLENN PATSCH, Deceased. c:::;:) ~_,,",1_ =--U:::'::J '-">(11 ~ 0 ::t:::a ... -.... "'fL~. l>rn :0',~G?,-- (lp"'(l =U;(n f\ ...,..(.~..r~~--,".# G)rrl I r~-1 -,.,--o"'!i::=C.,"") o '-:~o ~,co, .:::::;'v,.-"TJ,.z "!>Cf>0 "P~T'IT'roN FOR ORDER TO 'PRRMT'J' ...-;~... -...'INSPECTION'AND COPYING OF BOOKS AND DOCUMENTS ":.l~ '. ~ .. -\• PATRONO,CEISLER and EDWARDS Attorneys at Law 80 East Chestnut Street Washington,Pennsylvania 15301 !1Vj)0..3 3-~6 t.//~ ~ ./ ,-- IN THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNSYLVANIA IN RE: ESTATE OF J.GLENN PATSCH, Deceased. NO.64 of 1965,A.A. REPLY TO ANSWER TO PETITION FOR REVIEW AND NOW,this :4th day of April ,1970,comes the Petit:'oner,Edward P.Patsch,by his\attorneya,PATRONO,CEISLER AND EDWARDS,ESQS.,and ~akes -reply to the Answer to Petttion to Review sworn to by ADOLPH L.ZEMAN on March 2,1970 and filed thereafter (the numbers of the paragraphs in this reply correspond to the numbers of the paragraphs of the said Answer to whtch reply is being made): 7.The averments of paragraph 7 of the said answer are neither admitted npr denied for the reason that the petitioner is without information as to the truth or falsity thereof for the reason that the facts pertaining thereto are solely withih the possession of the answeior,Adolph L.Zeman; the said averments are,therefore,neithei admiited nor denie, and proof thereof is demanded. 9..The av,erments ,of paragra,p'h 9 of the,said , answer are admitted.Ho,w.eyer,in further answer to the allega- tions of the sa.id an-swer it is alleged that the agreement t-lhich is set forth in paragr~ph 8 of the petitioner's petition pre- ceeded the said adjudication and decree of dist~ibution awarding the stock in kind;as a conseque~ce,all parties in interest and the court knew at the time that the court's -adjudication was made that the parties had entered into an agreement whereby the stock referred to in the said .djudieation would be purchased after the said adjudication by I.C.Patsch and Sons,Inc.at a value per share which was based on statements of assets and 1~ab~lit1~s , of 1..C.Patsch and Sons ~Inc.and of Patsch Brothers,Inc.trans- mitted by Adolph L.Zeman and referred to in paragraph 11 of the petit~on.The requests made by the parties to the Court at the time of audit were based on knowledge of that agreement •. 10.The averments of paragraph 10 of the said answer are denied,as stated.In further answer to the allegation of paragraph 10 of the said answer the petitioner alleges that the answe~confuses and intermingles two separate matters.These mat- ters are as follows: (a)At the a~dit of the estate tax return filed by the answeror.Adolph L.Zeman,the auditor discovered that the said Adolph L.Zeman had either failed to include in his inventory or had ~ailed to include in his ~tatements of assets and liabilities of the closely held corporations in which the decedent had an interest and on which the in- ve~tory valuation of :he stock of the said closely held cor- porations w·as based the following property: I.Unsecured note,I.C.Patsch and Sons,Inc. to J.Glenn Patsch, II.Decedent's one-third interest in real estate titled in name of Pat3ch Brothers Coal Company, a partnership (it is believed that the reference to Patsch Brothers Co~l Company is in error and that the auditor referred to an undivided ope- half interest owned by Patsch Br~thers,Inc.)in two tracts of land located in Canton Township, Washington County,Pennsylvania,conveyed by Pittsburgh Railways Co.to Patsch Brothers, Inc.by deed dated January 9,1956 and recorded in the Recorder's Office of Washington County, Pennsylvania,in Deed Book 951,at page-216, II.Unpaid income.tax refund for the year 1964 due from United States of America, $2117.97 $4166.67 $160.00 Other assets undisclosed in the inventory and federal tax return were discovered by the auditor,but,except as here n- above set forth,they had been accounted for by Adolph L.~ema in his account. J, \. Of the said unac~ounted for assets revealed by the Federal Estate Tax audit one-third,or $2148.21,were attributable to the estate of Wilma P.Patsch and another one-third,or $2l48.2l!were attributable to Edward P.Patsch. (b)Acolph L.Zeman,Executor,over- paie the Federal Estate Tax by $2652~25.A copy of the Preliminary Statement of the Internal Revenue Service in this regard,dated Y-ay 17.·,1966 is attached hereto, marked Exhibit "A",and made a part hereof.A copy of the Internal Revenue Service Estate Tax closing letter, dated July 1,1966 is attached hereto,marked Exhibit "B",.and made a part hereof.The estate tax closing letter confirms the preliminary statement.The amount actually refunded by the Internal Revenue Service was $2857.~1,consisting of the overpayment of $2652.25 plus interest ·thereon.Of the said sum of $2857.71 the estate of Wilma B.Patsch was entitled to rece~ve one-third,or $952.57,and the petitioner,Edward P. Patsch,in his own right,one-third,or $952.57! Adolph L.Zeman did send a check for $2583.12 to Edward ~Patsch,Executor of the Estate of Wilma B.Patsch.However, is denied that this sum was sent on account of the refund of state tax erroneously paid as set forth in paragraph (b)above. sent with the intent of paying to the estate of Wilma B. atsch that estate's share of the items of property disclosed by the audit of the federal estate tax return which had not been included in the invent~ry and the statements of assets and liabil- ities of the closely held corporations referred to above.The intent of the said Adolph L.Zeman was Bet forth in a letter dated August 22,1966,'of which a copy is attached,marked Exhibit "C", and made a part hereof. t .. •0' It is alleged that the said Adolph L.Zeman recognized that the said previously uninventoried assets were assets of the estate of J.Glenn Patsch by acquiescing in the statement of tax liability prepared by the Internal Revenue Service,copies of which are exhibits "A"and "B",and acquiesced,for thoe same reason,.in the valuations set out therein.It is recognized by the petitioner that Adolph L.Zeman's calculation of the share of the estate of Wilma B.Patsch in the said uninventoried items was erroneously made.It should have been $2148.21,instead of $2583.120 •It is further alleged that,in reliance on the acquiese ce by the said Adolph L.Ze1D.an in the assessment made by the Internal Revenue Service,the estate of Wilma B.Patsch returned to the Internal Revenue Service ~he amount of $2583.12 calculated by the said Adolph L.Zeman as an asset of the estate of Wilma B.Patsch and paid the federal estate tax thereon. In further reply to the allegations of paragraph 10 of the said answer the petitioner alleges that the sum of $2857.71 received by the said Adolph L.Zeman as a refund of excessively paid federal estate tax has not been distributed to the heirs, legatees,or devisees of J.Glenn Patsch and alleged that the said sum remains in the possession of the said Adolph L.Zeman. It is further alleged that Adolph L.Zeman has not paid to Edward P.Patsch the share of the uninventoried assets,mentioned above in subparagraph (a),to which the said Edward P.Patsch is en- titled. 11.The averments of paragraph 11 of the said answer are denied,as stated. (a)The allegations of paragraph 11 (a)of the s~id answer with respect to an undivided one-half interest of Patsch Brothers Coal Company in Lot No.1,Block 15,Houston, Pennsylovania,are admit ted.In further reply to the said answer, it is alleged,however,that the interest of J.Glenn Patsch in I ;\ the interest of Patsch Brothers Coal Company in the said article of agreement mentioned in the said answer and dated November 14, 1961 between Patsch Brothers Coal Company and the First Vnited Presbyterian Church of Houstonvil1e,Pennsylvania,was an asset of the estate of J.Glenn Patsch and alleges further that it was not accounted for by the said Adolph L.Zeman in his administratio of the estate of the said decedent.A one-half interest in the said lot ~as assessed to Patsch Brothers Coal Compariy at the time of the death of J.Glenn Patsch. The allegations ~f paragraph 11 (a)of the said answer with respect to a tract of 1.51 acres in Cecil Townshi are denied.In further answer to the said allegations it is admitted that a tract of 1.151 a~res in Cecil Township,Washingto County,Pennsylvania,was conveyed by Patsch Brothers Coal Company to Patsch Brothers,Inc.by deed dated January 1,1957,and re- corded in the said Recorder's Office in Deed Book 988,at page 351.It is also admitted that the statement of assets and 1iabi1 ities of Patsch Brothers,Inc.referred to elsewhere in this repl included as an asset a tract of land of 1.151 acres in Cecil Township,Washington County,Pennsylvania,valued at $300.00. The petitioner has no reason to believe that the tract of 1.51 acres in Cecil Township ass~ssed in the records of Washington County to Patsch Brothers,Inc.is the same tract of land as the tract of 1.151 acres mentio~ed above.He therefore denies that the 1.51 acre tract and the 1.151 acre tract are the same tract. (b)In reply to the allegations of paragraph 11 (b)of the said answer it is noted that the answeror,Adolph L.Zeman,admits that the statement of assets and liabilities of I.C.Patsch and Sons,Inc.failed to include as an asset a bank deposit in the Mellon National Bank and Trust Company which was an asset of the corporation at the date of the death of the decedent.The petitioner therefore alleges that,contrary to the .allegation of the answeror,Adolph L.Zeman,the stock of I.C. ,.. Patsch and Sons,Inc.was obviously undervalued. The petitioner·is without knowledge or information as to the t~uth of the allegation as to the amount of tte omitted account in the Mellon National Bank and Trust Company and also without knowledge 0;information as to whether or not there were any other assets of I.C.Patsch and Sons,Inc. omitted from the said stateme~t of assets and liabilities because the information pertaining thereto is solely within the control of the said Adolph L.Zeman.and his client;the said allegations are,therefore,neither.denied nor admitted and proof thereof is demanded.In further answer to the said allegation the petitione alleges that he has:attempted to inspect the books and records of I.C.Patsch and Sons,Inc.but has been refused permission to do so and his effort to get the CTv'il Law Division of the Court of Common Pleas to order inspection have been resisted by the answeror and his clients. (c)In reply to the allegations of paragraph 11 (c)of the said answer it is noted that the answeror,Adolph L.Zeman,admits that the statement of assets and liabilities of Patsch Brothers,Inc.failed to include as assets a bank deposit in the Western Pennsylvania National Bank and an undivided one- half interest in two parcels of land in Canton Township which were owned by the corporation at the date of the death of the decedent.The petitioner therefore alleges that,contrary to the allegati~n of the answeror,Adolph L.Zeman,the stock of Patsch Brothers,Inc.was obviously undervalued. The p~titioner is without knowledge or information as to the truth of the allegation as to the amount of the omitted-account in the Western Pennsylvania National Bank and also without knowledge or information as to whether or not there were any other assets of Patsch Brothers,Inc.omitted from ,: the said statement of assets and liabilities because the informatio~ pertaining thereto is solely within the control of the said Adolph L.Zeman and his client;the said .allegations are,therefore, neither denied nor admitted and proof theieof is demanded.In further answer to the said allegation the petitioner alleges that he has attempted to inspect the books and records of Patsch Brothers,Inc.but has been refused permission to do so and his effort to get th~Civil Law Division of the Court of Common Pleas to order inspe~tion have been resisted by~the answeror and his clients. In further answer to the allegations of the said subparagraph the petitioner alleges that the said Adolph L. Zeman acquiesced in a valuation of $4166.67 of the decedent's interest in the Canton Township real estate and permitted the payment of federal estate tax calculated on such valuation. (d)No reply is made to the all~gations of subparag~aph 11 (d)of the answer for.the reason that th~y do not make allegations of fact~but express only the opinion of the pleader. 12.The allegations of paragraph 12 of the said answer are denied.In further answer to the allegations of the said paragraph 12 of .the answer it is alleged that the valuation of the stocks in the closely held corporations was based strictly on the statement of assets and liabilities referred to herein. 13.The allegation of paragraph 13 of the said answer are denied.For further answer to the allegations of the said paragraph 13 reference is made to the allegations in para- graph 10 of this reply. 14.The allegation of paragraph 14 of the said answer are denied.For further answer to the allegations of the said paragraph 14 refeience is made to the allegations in para- graph 10 of this reply.No court order required the answero~to make payment of the federal estate tax refund.A copy of the court's order of Februa~y 23,1968 in this connection is attached hereto,marked Exhibit 'D",and made a part her~of.A copy of the • court's corrected order of March 14,1968 is attached hereto,markl d Exhibit "E",and made a part hereof. 15.The allegations of paragraph 15 of the said answer are denied.In further answer to the allegations of the said paragraph of the answer the petitioner alleges that at the time of the audit and of the adjudication and decree the petitione did not know and,with the exercise of reasonable care could not know,that the answeror,Adolph L.Zeman,had failed to administer the assets mentioned above which were omitted from the inventory and did not know,nor in the exercise of reasonable care could have known,that the statements of assets and liabilities of the I closely held corporations with which the estate was involved omitted ~ignificant items of assets.The petitioner further al- leges that the said Adolph L.Zeman did not inform the court of the existence of these .assets and that the court was,therefore, by reason thereof,uninformed with respect to them at the time of the audit and of the adjudication and decree. 16.The allegations of paragraph 16 of the said answer are denied.In further answer to the allegations of the said paragraph 16 of the said answer the petitioner alleges that at no time,and specifically in his letters of August 21,1964 and October 26,1966,did the answeror,Adolph L.Zeman,inform him that there were omissions of assets belonging to the decedent from his inventories and omissions of assets of the closely held corporations in which the decedent had an interest from the state- ments of assets and liabilities of those corporations which he delivered to the petitioner. 17.The allegations of paragraph 17 of the said answer are denied.The proposition of law raised by the answeror Adolph L.Zeman,was previously raised in preliminary objections whic~were dismissed by the court by order dated February 17,197 • 18.The allegations of paragraph 18 of the said answer are denied.In further answer to the allegations of the said paragraph of the answer the petitioner alleges that he was not informed of the said facts upon which his petition for review are based until after the audit and court's adjudication.These .------------,r------------------------------------ 24.The allegations of paragraph 24 of the said answer a=e denied.In further answer to the allegations of para- graph 24 of the said answer the petitioner alleged that if the answeror,Adolph L.Zeman,believes that I.C.Patsch and"Sons, Inc.is a necessary and essential party and that it is legally' possible to join I.C.Patsch and Sons,Inc.as a party the said Adolph L.Zeman is at 1ibercy to join it by.his own act. 25.The allegations of paragraph 25 of the said answer are denied.The proposition of law raised by the answeror, Adolph L.Zeman,was previously raised"in preliminary objections which were dismissed by the couttby order dated February 17,1970. 26.The allegations of paragraph 26 of the said answer a~e den~ed.The pro?osition of law raised by the answeror, Adolph L.Zeman,was previously raised by preliminary objections which were dismissed by the court by order dated February 17, 1970. 28.The allegations of paragraph 28 of the said answer are denied.The proposition of law raised by the answeror, Adolph L.Zeman,was previously raised by preliminary objections which were dismissed by the court by order dated February 17,197 • PATRONO,CEISLER AND EDWARDS STATE OF 0 #-10 . COUNTY CF f-r<.thU!LLf /ILl ss: Before me,the undersigned authority,personally appeared EDWARD P.PATSCH,who,being duly sworn according to law,deposes and says that the statements set forth in the fore- going Reply to Petition for Review are true and correct upon his information and belief. Sworn to and subscribed before me this 4T1+day··of ftPr2·/L,1970. Notary Pub1i . My Commission Expires: RICHARD W.WAGNER NOTAFY PUtUC,FRArjKlIN COUNiY OHIO MY CI.MMfSSION EXPIRES APRIL 11'1972,. '. ...:....-.~:"/ .J u.S..T.<.:.."",y DE?J.i.r:~·~·';,:;:::i\lT INTi,;...._'dEN U:;";j~:~'f.C..:. OiW~IC~:C;;-YI-C,lflTRICY fm:mCTOR P.O.OOX 241m PIT,.SOURGH."11..16230 IN RItI'l.V 1'£11:,.TO ,FormL-110 ;.dolph.Zomn."l,Esttuiro Z6tllan Eu11clin~ Cannonsburg,Penrua.15317 ., J.Glonn Patsoh 0"'''1'£OF Oll:ATH '.., ,.\.. ,There Is enclosed for yol1t 1nformation and files a copy of a report coverinq an examination of tho retum of the above-named estate.You have Indlcoted your aqreement to the adjustment of the tax liability shown in the report.' In th~case of a qeflciency,you will be presented at an early date witll a bill for paylOOnt of the >net deficlencf in tax,toqether with interest,provided the full amount due has,not alrec:dy been~~,'; In the case 0{an'overassesGmcnt,it will be processed and you will r~eiV'e a check in:;>aymen.t of ' the overaSsessroont and interest,provided there are no outstandin(J taxes a.;ain13t which'the amount should be crroited.',, .., This 16 not a,final closinq letter disdos1nq the Federal estate tax liability of this estate.The4.estate tax closing lotter-w1ll be mailed after the estate tax return,Form 706,has been finally reo-fi 'vle~and ,",proved,and ofter all_lnl.trotlve OCII""has been _pleted. Vcry truly youn,' Endosuro:•Cof)y of R8~' D1str1ct Di~ect~~ ., E,~."\:t ' ,.',-.if·,.,•.........,................ .... '/ ,, EXHIBIT "A'" '0""L.l10 (REV.'0-1": ~ .....<. , I -'.''';._-loA. ,...........L.~J'-~NT) .j~"_~._~\.-6\I V.S.TREASuAY O£PARTMtNT·INTIR"'AL.REVENUE SfRVICE PRELIMINARY STATEMENT X,...,ESTATt OOIl"T I 'U TAX TAX PACE OF__--:~-i-=-0 ...:..;:.•v::·::-:l;-;;R:-----~--O.-~--7-:::::::"'"r-J!.+.-----------==-:.;.::;..-.~D~"~~..;~~"-:;:.:...:Il:~A:.../...-H.l.!):..~..:JG~I~!)::.:!/TT-:t:=A~X~Y~It=A=Pri=S:;.1 /:....<:~"'?~(!~'::;:;/c...../'_...J ,J ,-/ STATEl,tENT OF lAX LIA3ILi"ry ./0''":'[OF OIlATH OR G:,.T TAX YEAR(SI TAX PREVIOU:lL.Y A~SESSe:D CORRECY TAX LIAD'L.ITY OVERAtS ':SSM ENT TOTAL s s s . s .1 \' .. ". AGRIItWIOHT &aCUAIO N!f'~J1 "c;R'jOH WIYtj(1lHOW ~IHCI!H'S-~ISCUSU:Orv-,~.~~.r"r .,I .(';2.;z.S 0 a /L'/.",('7s-,--...."YP:G .NO ~~··u,rt~.t~ "... "~RM 3231A.CTftAHIL.UC;lXNT1 U~11 \. 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" ;1 '~ <' ",~1.A:::2y ~');;c/t.··~V,;".:..) . ?t../ii-'). ././.-.'7 ,'7'//.t:>~- ~ I ..' .. ,'. "" • ......'~~~i .t:;'3 ::RA ......l-Iw·C:""TI,"",,'w.:_T.t ;.1) u.S,TH.!"~uRY OCPART..."NT •INTeRNAL.REVENUE 'ttRVICl:t COMPUTATION OF ESTATE TAX DATI 0'.OEATH 5CHr;OUL.E"-w;.\Te;..VI 3-;2..~-~/I ---~-------------------~~~........_-------~-------------PART I ITEM ,-F>:JH STATE DEATH TAxes ~...l'S ESTATE TAX L.lt5S CREOIT FOA $TATK Di:!:ATH TAXEr> (r:~tf1 I Iftlllll.It.".:) PJ..1T II 4.,"~IT ron 'fOlIR"\.(;I'T TA)lra AS S,.C ,'~:ON RETURN AS CORRECTED ·S -~Y]C.~J S 3~" -..~6.J ...,/..;;..,;,: I I J-/s.:P,,7v /'j ':'0 "'")(.l.,.-.~,......~ 1$'/"":;y!.-'';.i S "')I ?")Ie?'J •·oJ .~w', 1 r~!S 6,CRI:OIT VOR TAX ON PRIOR TRANS'll:RS 6,CREDIT 'OR 10.1E:IGN DEATH TAX::S 10.0 0;':;,':.'~"CY 7. d. II. RE:MARK3: TOTAI.OF CR EDITS UN o:a PAI'lT II (5,,"1 01 ilu••·4,5,QM 6) NET ESTATE TAX P"YAOLE (/I~'"J ",in".il':/11 7), 1=....: I'.'. : ','r) ....:'... 3 /7 .3 3.1;:- 'J .I -,.,~j /?.......:.YJ ....,..., 'I I ;1 "...w..,,tlt..,··4'oio onKC I tHI .......,"" .. 2,857.71IiIs __L.& r~~"'~"":""'~\~~-I•.•.,).-\,1-..;."i1.~" Sztate of J.Glenn Patsch .;,colph 263."1,Esquiro,Executor Ze::-:"''1 Buildi....1S CU'.110n3bure,i·cra:.a.15317 rI :....r~n ;•.'';1 ..(~.;~~;!:';c!) '.;.\'.:t:~\!.:~~..l :\.f'\..,t ~w\.,~"I (on .:",•.\:r G.r:'t'~.:'.50. ~i'~,."";-,.x'&:::.1,!/~ -_..&_.__......._-......--....,......------------ 'u.S.TRi:.ASUI~Y :-,~:?ART,'v\E::-.·,·-::.;T.::t~NA...R!VEI-iUt:. )Your lOll liobili,y (or 'he 'Io~obio period ,hown hOi becn Illduccd.AI:omount\previoully___~"'~/,-----------t <.,chargod and 011 provious redvcliofl)ore Ihown in Seclion I below.Inc omo"nl of Ihi,fC' ,MAul;:?~:;.~J I\"','duclion hos been odjlllteci lor (1)obolcmenl.(2)credi,..or (3)refund.0'e~p:Ol,ncd in 5ec· --'::-:::~'.._...;,;...?-,rc:t~'=--_-:-::--__........_-oII_'_io':",'--:'I:-._ t~AMC A~~"\cUI\;.:s:;OJ:Ti\XPAY~ L Amount of Chock it ChOCK is Enclosod ·'1 S:CTIC:-.l I •COMPUTATION OF OVERASHSSMENTS ITEM TAX PENALiY INiEREST • I I ....J !SiO",Tt: 1-~5-19-66-:,-..:-..;~---I~R(P:;:;.BY OV~R?AYME.NT j I ...7Y~II2·6 2 2 i I $?IsoOTHER(Spcci/y) n AMi:NO;:.J RETURII SE;:·..JON II ~DISPOSITION OF OVERAS5ESSN.i:~T AND INT=REST ALLOWED ON EXj-'U!:\:::,)J.~~AA~/,:~!:::,...;'s RC:P~'r. CC?Y OF \"••·~:CX VIA:'FVi,"'I~·HEO TO YOU Cl..AIM ::.T AX OU~peR RE....UR:-; F r I 4.1,;J01T:O~;,\t.TAX CHARGEiJ-ACCOUNT NUM6ER :J.NE:T OVi.':RChA."C~':-------------------'-----""~......~....-_"'"------.;.-------~O.~C:I ,..Ch A~.:;..;7;..·;.::;i o G.LESS CCRF,ECT ,AX S.'TOTAL TAX PR::V10USLY CHARGED 7.CVERCHA:1GE:: _1_._~_.A_X_'_o'l_''''_'_H_N_:!Z_'L_D -----------t-$----------+~~':;.~';;j::r';;i~}!)~~;l:;;~ ::.i-'A:O O~EST:.\{ATCO TA;':1~'/i~$:%'/f:·I.:''i ;,'/',.·,,j1~0·"....;,--------------~-------------_r--_:1,...;_----------_r_,"J.:.:).,.~.l-/.,','•..:...:..~.-n I 1!2.0 II Z-385.43 Is is .0. ,OTAL PAl:) C:'"-(A~·-"~·C\'~IVAIOI I..~:;:_..:I~I;...~-C.~~ir.:T TO TAX (T)II PEN- ,.........;.'l.A~;O 1.'ii:,I::ST (I)CUa:ON c;r,.•',vi,i.£TANOIl\...ocCOUNTS TAX PERIOD •ALLOWABLE INT.AD.a ;·:.•::::-IT OF OVERCHARGE;;ACCOUNT NUMSER A.",·:>UNT CO"''''J7E::>TO' F.':.-,,;;_,~~_--:._.,_.';...;_j'):'/1,'I S )/~';)"}eeL AY7L".~~.j $ "·_LC·,'tA"'·...C l."~.::r.t::':-.PAID m"n;..;=~:>;:.:>;:'7/.~,"+.-:-~-":J,~iL'i.~/.',:z;0,W';:'''';.1.:.:.::.:.::.:.:~....:.:.=-:.:·'.::.=.:..:=-:....:....:..:..:::;...---~~~~~~~~@~·::.:~"'··"4j .::.__.c.?''-'~'../L-._'¥"-.;~..:":+J.~ff.",.;;.~:;y'/:;,.~('....H""..~---.-.·------------- Id.W4~~%,*Z::i'i'l.'~;),AE.ATE!/.ENT iAl\'.C:.lifr A!;!iCSS0)-1'~~"::';~33.:%·%?-S~~))I~·ji PAID -1:;)7 c.U:l ({~,/;;.-/~://-~,p~;';>~4 .________~~~-------~-_~-------f~~~~~z'~fl~e~~~"~fi~~M~,~.~~In,.,."o··o~,~on on,o~r'P01~,~1 .,t'll'ob!.In(o",~.I ~o ...t .I"I(O"'~.\'r"".I'I!d 0"11\. I <..:U'"be....,,...omo"I'I"".nco,,,.,,,'h.'IPO' ,!l ""h,en '("«(!..#'~d,,f 01'\'h.0\(f"",J.['gl"~~ I."."".Ivlll'lf,;61·100 C s :9",!j9 ;An O...,pot.....nl d",.'0.(I dfO'..'~v".''''''1',,'...1 p'."'O,,'4(oH••u'd.,I",_OU'.''''",0'''.10'It'!. rCot rcc.;...d 10 I"'.".'lPn'0 dt"duChO""f.'-If;J 1ft 0 P"'O').0''0',,,e"Iftl."'1 '.\JuCI'IJ lh. 10.lot tt'\OI ,eu',Set Incom,toa leg".o',o"'ll ,,<1'0"I.:ll-I.} i·..: COMPLETED .Y "'''0 OATO:•I .'. ..7,~·1,rL1./1/;JjI..~,~.,.t..:pv -v-tt"r-e;C:IY-if;~' Form 1331 (3 Part S~t)(Rov.7·64) • $ $ 'OISTRICT DIRECTOR 01"INTERHAI.R£VENUa: 'Pittsburr,h ;,':':·,.:ZT ALLOWi::D A?PLIEO AS ". ....... .";,~ I ( U.S.TREASURY DEPARTMENT•INTERNAL REVEN UE SERVICE O?I1ICE O~THE OISTRICT OIRaCTOR P.O.SOX 24ea PITTS9U~GH.PA.'US2iO / I~l 1P:l7LV "U"RTO Form L·1S~ JUL ·1 tS66 •J~C:olph Zcr-~n,Attorney at .Law . Zc."':'.J.."l Building Canonsburg ..Penna..15317 EST ATE TAX CLOSING LETTER Tho fed,)ral estale tax liability for the e~tcte narr:~d above is as :ollows: EST....TE 0' J.Glenn P<l~,~~h OATE OF O!ATH 3-22-64 .i 1 I ~i Gross estate tax ··•..·$32,953.46 Less credits allowed: State death taxes $1,220.28 Fede'rel Gift Tax .........$ Tax or:prior transfers •.•,.$ foroion death taxf:·s•••••••$ LESS TOTAL CREDITS............................$_-1.,-22-0-.-28------ NET ESTATE TAX ·Of S '31,733.1.8 If proof of settlement of the federal estata tax liability is required by a third party.this closinc le~ter,tOQ~her with cancelled check(s)or reccipt·:s)showinq pcymont of 1.'1e net estcte tax shown above,and interest and penalties (1£any),may be exhibited to such third party as evidence that the Federal estate tax 11abl11ty has been discharged for the above named o:>toto. Very truly Y?Ul'S,. District Diroctor.. .."".... ., lI(; J 1 .j I \.\", "nus IS ~WPORTANT DOCU!AENT; EXHIBIT "B" •f; -_.---,... .',. ZEMAN AND ZEMAN LAr'YERS ZEMAN ~AW BUILDING CANONSB)URG.PA.15317 ARKA CODI:(412)7415.2400I( ..._... \ WASHINOTON OFFICE. WAIIHINOTON TRUST BUILDI...O WASHINOTON,PA. AlUlA CODa .18 8811-.1190· ADOLPH L.ZEMAN ROBERT L.ZEMAN Augu~t 22"1966•:,,__...1 PLEASK ADDRESS ALL CORRESPONDENCE TO CANON.BURG OFFICE Adams L.Sanders"Esq. Washington Trust Building Washington"Pa.. In re:Estate of J.Glenn Patsch Dear Sir: Please be advised that we are in receipt'of report of Audit·of Federal Estate Tax Return filed .in this connection. It appears that certain adjustments were made which have the effect of benefiting the Estate of Wilma B.Patsch in the amount of $2583.12. This amount is determined as follows: 1. 2. 3. Increase in assets resulting from loan to I.C.Patsch &Sons;the inter~~t of Glenn being Increase in value of land in Canton Township;Glenn1s interest being Adjustment of Schedule B showing an increase in certain items in the amount of $5211.60,and a decrease in certain items amounting to $3746.S7,'leaving a net increase of $1464.73;Glenn'~ interest being Total To 1!3rd share owing to Edward P.Patsch, Executor of the Estate of.Wilma B.Patsch $2117.97 1464.73 7749.37 ~~.,~ .¥.:..... 2583.12 ,~_. We enclose herewith Cashier's check to the order of . Edward P.Pa.tsch,Executor of the Estate of Wilma B.Patsch in the am,;)unt of.$2583.12.',' / \ EXHIBIT "C" .., ".',-,----------------------------, •• j r-i / Adam L.Sanders,Esq. August 22,1966 Page Two The Executor is not prepared to make a distribution of the amount in his hands reawarded for Federal Inheritance.Tax purposes,for the reason that the over-all Audit discloses that there ~s an over-assessment in tax of $2652.25,and will await recetpt of this payment by the Government before distribution is made... ALZ:md "Ene., Yours truly, '••1 \. ,-~._,l.ll • •"-.. ,, ,j',. IN THE ORPHANS'COURT OF WASHINGTON COUNTY PENNSYLVANIA.',. ..], I ," IN RE: .Estate of J.GLENN PATSCH. ,Deceased. ( ) ( ) ( ) ( OPINION No.74 of 1~67.o.C. . I P.V.Marino,P.J.February~,196~. ,', Which came first,the chicken or the egg? Two of the ILOst capable counsellors at this bar present this question to the court,'in but slightly changed variation.A citation issued from this court at the instance of one lawyer,requiring the other lawyer,as !i! executor 0'£the estate of'J.Glenn Patsch,deceased,to show .ca,use why final el: distribution should not be made in accordance with the schedule contained in I ,\ ,-, the adjudication of the court.In said adjudication of August 25,1965,the court reawarded the sum of $30,000 to the executor for Federal Estate Tax conting-eneles,adding lIafter the tax is fully settled and the accountant's .liability ceases;the balance of this award remainin.<J shall follow the Decree . of Distribution herein made,and no further forma.l accounting to the Court shall be necessIlrY". Adolph L.Zeman,EsquirE:}of this bar,is the executor who was.. cUed.On October 14,1966)the executor..received notice that the Federal , Estate Tax audit was closed,and a'refund of $2867.71 was made to him by the Internal Revenue Service as there had been made by the executor an over- payment of said amount.~he executor also collected interest itl the sum of $1008.10 on deposit of the $30,OGO in a banking institution.,Petitioner ,-J ,. EXHIBIT liD'.' i I' ,I 1,(.1 1~I 1 I ..\ I.r' (I' " "~. .~'''; ...1,.1 .. / calculates the total now in hands of the executo:r,after payment-of a C.P.A. -fee of $150 and further income tax of about $58,at $33,883.81.and demands one-half of same,or $16,856.90 plus legallnteres~. Mr.Zeman resists payment of this amount.He testified that, based on oral statements of the tax examiner,that the Wilma B.Patsch Estate (a distributee)had been underpaid,he sent a check for $2583.12 to the executor,Edward P.Patsch,under date of Auqust 22,1966. The error stems from the inclusion in_.estate assets of a property.....0'.of.e-.\ in Canton"Township,whereas the decedent's estate had only a one-half interest •.,,_.~.,-.-....~....;.0,.. .,....-...;'•., in said prop'e~ty.-,.!.The tax examiner had made the error. "Mr.Zeman offered to pay Edward Patsch,distributee of one-hal! of the residuary estate,his one-half of the net "amount of the tax refund remaining 1n his hands,plus his share of accrued interest and one-half of the $30,000 he held for taxes.provided that Mr.Patsch"return the check for ~-"~. $2583.12 improperly directed to him.Mr.Patsch refuses because he believed the Wilma Patsch Estate was really entitled to that sum,and he caused to be paid thereon additional federal tax of $768 even though~he was notified that the" check to him was inadvertently issued. So we come to this impasse.:Mr ~Zeman wanls his check back before he will issue his final check.M:r.Patsch states he cannot return the full amount because he has expended $758 additionally by reason of Mr.Zeman's mistake.Mr.Zeman retorts that there was no additional tax due.and Mr. ", "'.Patsch should be able to secure a refund of the $758..Mr.Patsch refuses to state whether he has made application for a refund...'.".,.....'....."...,..... i[ II i til •i' II I .1 controversy will not end here.We shall await further developments.But ,-:,,,t".,.•"".Under the circumstances,it seems that this long drawn out , iII , "> -2- ",'If .._•..~ ,'. there 1s no good reason why most of this fund sho~ld not be distributed by the .'.., executor.Vie ,shall order him to distribute the sald$30,OOO,plus the interest credited_t9..~!l1s.,d~t.~,making payment of one-half to the Wilma B.Patsch....- ,',......'..'."","""'., Estc.te and one'-balf to Edward P.Patsch.All other funds"shall be retained~~--. by the executor pending further order of'court.' I ,I'. /'I 'j \•'>',>•4 ",, "•.',~-'j>,, I •~ ,"~y the COU~t',,~. ," '1 • "'t g' ••;I' ,'-:,'l I ,.'i';,,JI "'lsi P.Y.Marino, P.J. \, ....". ,! -,,~',.....:........'.~'.,.:"~"~'..-.~'.,..",....'.....,.. ..3- • IN T'HE ORPHANS'COURT OF WASHINGTON COUNTY,PENNSYLVANIA INRE: Estate of J.GLE~"N PATSCH, Deceased. ( ) ( ) .( ) ( No.74 of 1967,O.C. AI CORHECTED ORDER AND NO\l,I ,Ma.rch 14~H168,the Opinion of this Court dated Fel:·ruary 23,1968,in the al:x>ve entitled m.atter 1s corrected,as to the last two sentences on paqe 3 of said Opinion,to read·as follows: We shall order him to distribute the said $30,000,plus the interest credited to this date,making paynlsnt of one-half to ·Glenn Ferris Patsch and one-half to Edward P.Pats:ch.AU other funds shall be retained by the r executor pendlnq further rorder of court." By the Court, ., /s/P.V.Marino, .. // , il / ..,..... -, " ,'"EXHIBIT "E" \~' 1\ ) I I:1 ......-''..:'} ',Z-~-r ~- .' IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNA. ORPHANS'COURT DIVISION NO.64 OF 1965,A.A. ~ IN RE: ESTATE OF J.GLENN PATSCH, r ... --~. I :-:;")~c:::~ <5-._.~""c ~. :>m -':: ::t'::'>.---...-:,"-" ~(f)<7:)C, t::l j(t".. :::0 '!! --I ~==en r__7n?:.~i ,-~)I rr +._. T1 :~v:J-4 ;.:u -. ... ~I C~ " II --....._.~.----- ''0 ~. ~......-;.:' ,p.-,.~g ~:; '.-.-.~r--~.iI' "'"0'0 ~:!>Cf'l ....-~~~ \c;>'::::. ~'"<i~~.~ rt "T1 I-i ::r'0 (1):;>::::I ::r'I-j (1) (1):;>::::I I-j >-0 t11 (1)Z I-t)<:cr't::l I-i '<t11 Z ~~U ()~ \l)() ::l (1) p..'"d r+ rt ::r' \l)1-" ()l./l Ul ~(1) ::l I-j 0 <:=E:f-I. ~() (1)(1)~p.. OQ 0 ff"(1)I-t) rt rt p.. 0 ::r'\l) (1)'<::r' \l)~0<:.....1+, (1)rt ::r' I-j f-I. (1)::l () (1):;>::::I f-I.t11<:'"0 (1)to-'p..>-< \l)>--,3 0 () 0 '"0 '0 t11'<>--,3 I-i >--,3 ~ I-i l.O 0 -....JZa GJ ~ (1) ::l::l '"0 \l) rt l./l () ::r': t11 l./l rt \l) rt (1) ~ ____t I ) ~~.~", ~:-~ PATRONO,CEISLER and EDWARDS Attorneys at Law ' 80 East Chestnut Street / WS15hingtun,Pennsylvania ibV' 3 ?-),{:J ~.8 Deceased. -REPLY TO PETITION FOR REVIEW -' "tV t:- ~-,,'-'~...........~ IN THE COURT OF COfvlMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION In re: ESTATE OF J.GLENN PATSCH, Deceased .. ) :) )No.64 of 1965 A.~. ) ) \ SUPPLEMENTAL ANSVIER TO PETITION FOR REVIEW AND NOW,this 1st day of June,1970,comes Adolph L. Zeman,Executor of the Estate of J.'Glenn Patsch,and for further answer to the Petition for Review of the accounts and Decree of Distribution in the above entitled matter says: On August 25,1965,Your Honorable Court handed down an Adjudication and Decree and,Schedule of Distribution in the above captioned Estate.The deponent,as Executor of said Estat'e", made distribution of the property of said Estate in accordance with the Decree of said Court and a Pay Transcript was duly filed, showing the receipt in accordance with such Schedule of Distribu- tion by Edward P.Patsch,Executor of the Eitate of Wilma B.Patsch~ in the amount of $89,250.54;and by Glenn Ferris Patsch and Edward P.Patsch,residuary legatees each in the sum of $46,133.45. _Said Petition for Review l,vas filed by Ed....rard P.'Patsch, pursuant to the provisions of Section 721 of the Act of April '18, 1949,P.L.512,20 F.S.Sec.320.721,as amended. It is now averred that Section 721 as aforesaid,was amended ~y action of the Legislature of the Commomvealth of Pennsylvania on May 5,1970,and which now reads as follows: Section 721.Rehearing;Relief Granted.--If any party'in interest shall,within five years after the final confirmation of any account of a personal representative,file a petition to review any part of the account or of an auditor's report,or of the 'adjudication,or ~f any decree of distribution,setting forth specifically alleged errors therein,the court shall give such relief as equity and justice shall require;Provided,That (this section shall not authorize revie~~)no such review shall impose liabili!Y~~the persQD-al representative as to any property \'Jhich "'JaS distributed by (the personal representative)him in . accordance with a decree of court before the filing of the petition.The court or master considering the petition may include in his adjudication or report, findings of fact and of law as to the entire controversy, in pursuance of which a final order may be made. The deponent avers that by"virtue of the amendment of Section 721 under the circumstances existing in this case,no review may be had which will impose liability on the personal representative as to any property which was distributed by him in accordance with the Decree of Court before the filing of the Petition for Review. WHEREFORE,showing as aforesaid,the deponent prays that the Petition for Review be -2- I ' COMMONwEALTH OF PENNSYLVANIA COUNTY OF WASHINGTON ss: Personally appeared before ,me,the undersigned authority,Adolph L.Zeman,who,being duly sworn according to law,deposes and says that the facts set forth in the foregqing Supplemental AnstnTer best of his knowledge,informati .., " Sworn to and subscribed before me this I ~ ...."......\'/"'day,iof June,1970y--'/J~~~_'i '" Mrs'.!Mary P.Zeman,Notary Public Cano~sburg,Washington County,Pa.My Commission Expires June 26,1971 and correct to the belief • NO.64 of 1965 A.~ ~ In re: Estate of J.GLENN PATSCH, Deceased ( SUPPLEMENTAL ANSWER TO PETITION FOR REVIEW l~jU ZI!:MAN LAW BUILDING CANONSBURG.PA. ",lJ.0 2>3~~l?J}-~'8 tV ......<-::,. ~ J- " 'v ~ LAWYERS J,~.....,.,(""\'1 ::n-.--. IV .,p ;'<:-I~ ~n ,/;'. ~~~-R~I~\J ;r.1 ~~ ~"~:t~.!.....\'~~j'~~ ~,, '""'\~,~~~ZEMAN &ZEMAN ~\)\ ~ ·1 -,If ~~~.J...-...~.~_.._: \ ---,--~~ i -IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION In re: ESTATE OF J.GLENN PATSCH Deceased ) H) ) ) No.64 of 1965 4.A. r MOTION FOR EXTENSION OF TIME TO ANSWER TO THE HONORABLE PAUL A.SIMMONS,JUDGE OF SAID DIVISION: AND NOW comes Robert L.Zeman,Esquire,of counsel for Adolph L.Zeman,Executor of the Estate of J.Glenn Patsch,and respectfully moves that Your Honorable Court grant an extension of time to answer the "Request for Admission of Relevant Matters of Fact"in the above-entitled matter,until November 1,1973,and in support of said Motion avers:. 1.The condition of the health of Adolph L.Zeman is, and has been such that: a)The said Adolph L.Zeman has been unable to devote the time and attention required for examining the necessary records or for conferring with Robert L.Zeman,his counsel. b)Adolph L.Zeman,pursuant to medical recommenda- tion,has had to be absent from the office and from this area and by reason of his health condition,is presently in the State of.. Florida. 2.The condition of the health of Robert L.Zeman has been such that his physician has recommended that he devote a limited time to his practice.By reason of his absence from his office from December 4,1972,until the summer of 1973,Robert L. Zeman has many matters which were held in abeyance and on his return to the office was required to file pleadings,attend hearings and depositions and to generally engage in matters in the Courts of ---------- ,---------------------------------------------..:,....----------- Washington County,Allegheny County,Butler County and Westmoreland County which had been held in abeyance pending his return to his office. 3.The nature of the requests submitted has required and still requires,intensive and extensive examination of various files and records which the said Robert L.Zeman,by reason of the fore- going,has been unable to complete. 4.The said Robert L.Zeman has been and is continuing to, examine said files and records and has expended many hours in such work and believes that the required answers can be available by November 1,1973. ZEMAN AND ZEMAN L.Zeman, -2- .. IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION In re: ESTATE OF J.GLENN PATSCH Deceased ) ) ) .) ) No.64 of 1965 O.c. AND NOW,this ORDER OF COURT /-1.tf day of1'~'1.??~~,1973,the within Motion having been presented,the same is hereby approved and it is Ordered that the said Adolph L.Zeman,Executor,be and hereby is,granted an extension of time until November 1,1973,to comply with the Order of this Court made on July 23,1973. BY THE COURT /..~~ 1 No.64 of 1965 A-.A. In re: ESTATE OF J.GLENN PATSCH Deceased "-f"_ -·'7 1,-,-'/ i.:::;;J. ..;::::; c.-,,-, ""1 j 1';;) ~--- I,' ....;;::-J U>r'1 ::0.:::z:GJt..: :::;;;C I.'-.) -.., -) c:;:/ .~ ~ 1'':;<-' ..'Y"")•.;.~~'-"/..-,;."c-.~...::''; ~~C"")' ...~.,.~~<;:;;~~,'-.=v ;::.:-~' ~r-:-~ .C';;U ;J MOTION FOR EXTENSION OF TIME TO ANSWER fiY .Jl/ 'r j J •c:r, ~~_-:~-----.....-..•.;..._- IN THE ORPHANS COURT OF WASHINGTON COUNTY,PENNSYLVANIA IN RE: ESTATE OF J.GLENN PATSCH, DECEASED ) ) ) ) ) No.64.of 1965:A.D. PRELIMINARY OBJECTIONS TO CITATION AND NOW,this 2nd day of December;:r~681 cbmes Adolph L. .. Zeman,Executor of the Estate of J.Glenn Patsch,and files these Preliminary Objections t~plaintiff~s Citation,and assigns the following reasons: 1.The said Executor filed an'~nventor7 in this Estate (which apparently is not in issue in this Estate)and later filed a. . Supplemental In¥entory covering certain shares of stock in Patsch Brothers,Inc.and I.C.Patsch &Sons,Inc.,whi:h are the subject of the Citation now before the Court.The Execut:>r filed an account which was duly advertised and confirmed nisi,duly'audited by your.-. Honorable Court and an Adjudication and Decree with Schedule of Distribution filed August "25,1965.At the time:>f the Audit of the Account,gbjections to the Account were interposej by Edward P.Patsch individually anj as Executor of the Estate of Wilma B.Patsch, deceased,which dealt with the aforesaid stock in the aforesaid corporations and in which th~chief problem was the evaluation and disposition of the shares of the decedent in these corporations.These objections (pertaining to the stocks)were resolved by the agreement of ~ounsel,as appears fro~an adjudication filed by your Honorable Court on July 9,1965.At the Audit of the Account,distribution was made in kind to th~heirs,of the stock in Patsch Brothers,Inc.and I.C.Patsch &Sons,Inc.at the appraised value,subject,however, to the terms of an agreement made under date of May 1965.No objections were filed to the Inventory,Account or Adjudication of your Honorable Court. It is,therefore;averred that the petitioner,having failed to file objections as aforesaid,and having failed to appeal from the action of the Court as aforesaid,may not at this time file a Bill of Review to correct the errors of law which might have been the subject of appeal from the Decree and thereby substitute a Bill of Review for an appeal where the question obviously has been raised, contested and de~ided adversely to the petitioner:.Slagle's Estate, 335 Fa.552;Troutman's Estate,270 Fa.310;Bailey!s Estate,291 Fa.... 421;Coulter'~Estate,379 Pa.209;Forsyth's..Estate,336 Pa.281; Elkin's Estate,325 Fa.373;Colladay's Estate,333 Fa.218. 2.A Bill for Review will not lie where an account has been settled and confirmed by the Court in the absence of: (a)An error of law apparent on the face of the record;or (b)New matter which has arisen since the Decree;or (c)The subsequent discovery of new evidence which would not have been obtained previously by the use of due diligence. It is not averred in the Citation that any of these three situations is present in this case:Rees'E~tate!246 Fa.ISS; Nixon's Estate,239 Pa.270;6oulter's Estate,supra;Pincus'Estate, 37S Fa.102. 30 The petitioner is guilty of laches which bar the relief for which he prays.,.where the petitioner has all of the facts at the time.of the Audit and does not,by clear and satisfactory reasons,.' explain the delay in filing the Petition for Review,since review cannot take the place of Exception and Appeal:Coulter's Estate, -2- supra;Mereta's Estate,7 D.&C.2d,415:Pincus'Estate,supra. 4.The petitioner at No.74 of 1967,Orphans Court,filed a Petition styled "Petition for Cit'ation to Show Cause Why Distri- bution Should Not Be Made in Accordance with the Adjudication of the Court.11 In this Petition substantially the same objections are advanced by the petitioner as in the present Citation which is before the Court.Testimony was taken in this proceedings,with the result. that your Honorable Court under date of February 23,1968,handed down an Opinion directing the distribution by the Executor of an amount reawarded to him at the Audit;and providing further that: "All other funds shall be retained by the Executor pending further Order of Court."On March 14,1968,counsel for petitioner wrote to Adolph L.Zeman advising that petitioner did not intend to appeal from said Order,as appears from Exhibit "A"hereto attached.No final disposition of this matter has been made by your Honorable Court to this date and since the same parties are involved and the issues are the same in the proceedings at No.74 of 1967,a decision on the prior proceeding would be res adjudicata and become the law of the case which cannot be reconsidered in a second proceeding:Commonwealth vs. Tick,Inc.,431 Pa.421.It is averred,therefore,that the second 'Citation is premature and must await the final decision of your Honorable Court in the earlier case,on the theory of pendency of a prior action.In re:Einsig's Estate,4 Fid~Rep~~.505;Hockman vs. Mortgage Finance Corporati?n,289 Fa.260;Marrett vs.Fire Association, 265 Fa.9;Wallace's Estate,316 Pa.148. 5.The Petition f9r Citation is lacking in specificity and ..averments necessary to support a Petition for Review:Taheny's Estate, 46 D.&C.306;'Conley's Estate,.8 Fid.Rep.427;Rosenthal's Estate, 339 Pa.488. 6.The Petition for Citation does not set forth a proper -3- cause of 'action against the Executor. 7.The petitioner claims an under-valuation of the assets of the Estate of J.Glenn Patsch,particularly with reference to the stocks listed in the Su;pplementa,:t-'Inventory and AppraiseTjlent which. were transferred by the heirs to I.C.Patsch &Sons,Inc.and Patsch Bro~hers,Inc.,subject to the terms of an agreement made under date of May 1965.It is,accordingly,averred that the petitioner has failed to join I.C.Patsch &Sons,Inc.and Patsch Brothers,Inc.,as necessary and essential parties to the proceedings. 8.It appearing that the Executor has made distribution in accordance with a Decree of Court before the filing of the pending Petition,this Court is without authority to review the 'matters covered by the Citation:Fiduciaries Act of 1949,Section 721. WHEREFORE,Adolph L.Zem ,Executor,.moves the Court to dismiss the action in the above-ca ,tioned matter. -4- ·'1 COMMONWEALTH·OF PENNSYLVANIA COUNTY OF WASHI~GTON ss: Perso~ally appeared bef9re me,the undersigned,authority, ADOLPH L.ZEMAN,Executor of the Estate of J.Glenn Patsch,who, being duly swor.n according to law',deposes and says that the facts set forth in the foregoing Preliminary Objections are true and correct to the best of ~is knowledge,informati Sworn to and subscribed befor~}m~f/thiS 2nd"~jJA day of 'Dece~~~r,1968 ~77tfr~........"7.~.,~..... ""'.........~.. Mrs.Mary.P.Zeman,Notary Public Canonsburg,Washington County;Pa. My Commission Expires June 26,1971 and belief. .~.... ADAM L.SANDERS ATTORNEY AT LA.W WASHINGTON,PAr I -, .. WASHINGTON TRUST BUILDING March 14,1968' Adolph L.Zeman,Esq. Zeman'Law Bldg. Canonsburg,Penna. Re:IT.Glenn Patsch Est. No.74 of 1967 O.C. Dear Sir: We do not intend to appeal the ,Opinion handed down by Judge Marino on February 23, .196,8,as,.corrected in the above matter,:so you are'free.'to payout in accordance therewith, as you stated to me you'were going to do. .', Sincerely yours, Attorney for Edward p. Patsch ALS:htb EXHIBIT "A" ~ ~~ ,.. ~ .... "---L ·-~1,. No.64 of 1965,A.A. IN RE: ESTA.TE OF .J.GT,F.NN PATSCH, DECEASED I~I~--------- .PRELIMINARY OBJEC'l'IONS TO CITATION TO THE PLAINTIFF: You are hereby r~quired to,plead to thewi~hin Prel~minary Object- iOP~within,20 days from da~of service hereof.~'\>\\'*./!I'~.~~_j .ZEMAN ANIY~EMAN~.~<:)_~~yr J Jf M 1J~If.-.IfMML i -~ . ZEMAN &ZEMAN LAWYERS (1 0CJ'w. CD () c-tf-'.:x>0 ::s::s p..en ::sSb0 ():::() CD '0 t::lc-t CD CD () P-CD SSbCJ'::s CDp..ti tiCD () CDf-'.I-''"d ..[) c-t 0' ()). 0 ~ H) CJj Sb CD ti ()<:0 f-'. '0 () '-<:CD 0 0 H)H) en cTSb::r'S CD CD :::Sb f-'. ()rt~::r::s f-'. 0 ::s:::I-'>-c:1(l)'iP-CD Q'tl I-' CD f-'.p..S.f-'•::sSbti'-<: