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Home My WebLink AboutOC1968-0002 - ESTATE OF GUTHRIE".;.., ~..' " '.! , . I:, I, .~" .~. ~i-'3' ~ H tx:l :i'1 r' ~...,...s: 4"'t=1-1Z b t'rj'..-f\,. 00 ,~t-3>t:Yt-3 ,§.';t'rj 0 ::: ~-'=...4"'t~...-'b '.~.:::!/' - , (tLnmmoumraltl1 of Jrutt!lylnauta.l ss• .lIuslliugtou mounty,. / I,Josephine M.Douglas ,Register for the Probate of Wills and Granting Letters of Administration in and for the County of Washington,in the Commonwealth of Pennsylvania, to Edward o.Noland administr8 tor of all and singular the goods and chattels,rights,and credits,which were of Irene Guthrie late of Washington County,deceased, GREETING: WHEREAS,the said e;~nonsburg Irene Guthrie late of m the county aforesaid,lately died intestate (as is affirmed),possessed of divers goods and chattels,rights and credits,within,the said County, JOSEPHINE M.DOUGLAS by reason whereof the power of granting administration thereof doth belong to me;I therefore,confiding in your fidelity,do by these presents grant unto you these LETTERS OF ADMINISTRATION,here- .by committing unto you full power to administer the goods and chattels,rights and credits,which were of.said deceased within this Commonwealth,you having taken and subscribed the oath of office pre- scribed by law;requiring you to well and truly administer the goods and chattels,rights and credits, which were of said deceased,and to exhibit a true and perfect inventory thereof into the Register's office,at Washington,within ninety days,and to render a just and true account of your administration at the expiration of six months from the date hereof,and to regard and comply with the provisions of .the la1"'s:,relating to inheritance taxes. IN TESTIMONY WHEREOF,I have hereunto set my hand and caused the seal of said Office to be affixed this 31 s t day of March in the 'year of our Lord one thousand Qine hundred and Sixty-seven. ~~)22.!g.:..:~{)t/JOSEPHINE M.DOUGL~'R~ ,~..-y.J--;V AND NOW,this day of ~V',1967,receipt is hereby J • • I acknowledged of itemized notice of claim submitted by Mr.Edward O.Noland. agail1st th.e Estate of Irene Guthrie.Said claim being for nursing care,room and board,travel expens·.esland other miscellaneous items more fully set forth in said Statement of Claim and agree that the said claim is valid and consent to the payment of same to the said Edward O.Noland by the said Estate of Irene Guthrie. ,... AND NOW,this .:t/.:!day Ofaa~,1967,receipt is hereby acknowledged of itemized notice of claim submitted by Mr.Edward O.Noland against the Estate of Irene Guthrie.Said claim being for,;nursing care,room and board,travel expenses and other miscellaneous items more fully set forth in said Statement of Claim and agree that the said claim is valid and consent to the payment of same to the said Edward ot Noland by the said Estate of Irene Guthrie~ ({).L~4!~EAL) Olive Kidwell .. ZI ~or IN 8i:d3S /rr! -.",..-~;..~~.~.~....~:.~-.j ',.•-'-~-t'ji,..~• ".....'f' ~"'..."""..... V?;.~.~~.~~~t;f'.'~""""""-e;~..Y':t:";..",::':....'.~j,,~~"\--'li.~"'"~.~.'> "_401.,.~.....:...:,~'ol.,':~_.. !\t1ibautt (@.f Executor ODr.Abministratnr &tatr nf JtltUSJJlnatria.f JiB: Clti11UdlJ of lIaslJingbstt (. ,I Personally before me,the undersigned authority,a J~~.~~!..y..J\,.!?.!J.~_.__in and for said. County and State,appeared Edw.ard...O_No.l.and who,being duly sworn according to law,deposes and .says that he is the executor or administrator of the estate of .............................................IRENE...GUIHR.LE...;:::.deceased,that the foregoin'gschedules constitute a complete inventory and appraisement of the real and personal estate oL JRE.N.E.GUIHRlf.__, deceased,except real estate outside the Commohwealth'of'Pennsylvania;that the fig~res oppoSite each-item -of real and personal estate in the foregoing schedules are determined and stated by the undersigned to b~thl"fair value of said items as of the date of the decedent's death,based upon a just appraisement of each item mad..by the above named Executor Administrator.. .,,d.,o:~:~·;d~....~:~:'~~~';~'!;i,:e ~hi'______}E~Ih~iJ:_~ad~~-- ,.'...'•.t·..$A~.no.........·1·..tf..·:l"fI£4JCrfL..................................lbc.....:~fd~1Dlstratort.""".'''.".),ry <!lIe..... ".•;,"."..,4.ADDITIONAL INSTRUCTIONS "l./t",'\l\riin~£btt··mu~~,M:(i1ed within three months after appointment of personal representative. 2.A iiUpplemelltal inventory must be filed within thirty days of discovery of additional assets. 3.J Original and 2 Copies and 2 RCRI·34,Under $10,000;1 Original and 2 Copies and 2 RCRI-33,Over $10,000,including Copy of Will;1 Original and 3 Copies and 2,RCR~-33,Over $50,000,including Copy of Will and copy of Federal Estate Tax Return..'. REFERENCE 'FOR ADDITIONAL COpy Act of 1947 P.L.513 Sec.5.2,72 P.S.4844.2 " .'"~.•"'j Y': .,.". / .... None PERSONALTY REALTY' Proceeds from sale of dwelling house situate at 170 Smith Canonsburg,Po. Juurntnry aub 1\ppratlirmrut of the goods and chattels,rights and credits which were r".-<'-. of_.._:....JRENLGUTHRJE..late of ·:,._L Ginonsbu!g,P.•nnsy.l~iQ _ _ Washington County,Pa.,taken and made in conformity with the above affidavit: T',-First Federal Savings and Loan Association of Washington, ..Washington,Pq.,Savings Account No.S 3929 \ , t.:=-~"':"..:=-=.==:.::.;~,.;=-.~-:.::...-<:;.:;:;--:-:..::.-~~::-·~·~_·.,.,:._-:-:,;.7-:;:.~·;:::-:_:..""'!_'t.=--.:.:-: I ,I '\r j', J t ,'" jj ".if \' ,~---- il\" ,. . I\ \ {-+ '.,") ~Y~~~~~~07 ~oJ rvnunoD .~~~a,n+ Uij:tIOnnqpi-oJP .Tedo.rd euy,m.rs+:,:.,C';. ·pe+senoe.r AII'1.HOOdse.r sT +.rncD 3'D; J \',' j STATE OF PENNSLYVA~IA,}SS: WASHINGTON COUNTY, II ...~~4h.~:.Q_.fd~~.~ Edward O.Noland,Adminisyator I do certify that I have given legal notice to all persons concerned of the filing of tbe within account in the manner pre- SCri.bed by Statute andpule of.Court as evidenced by proofs.'"(/"-/1 /JthereoffliedtoNo..-..--.{f.-U ..Id.._........•....• .'".ilz1//hWitnessmyhandandoffiCialsealthls_:._._.:. day of__..~4._.._____19l.r . ....~._..~_. I The within named Accountant being duly sworn according to law,depose S and sayS as stated is true and Jrrect as..__D.e verily believe. .II SWO,'"on,d,,~::,db~dro'e me 'hi'~~.......•. day of ..._..L QftQ!:?~L 19 9Z . .'.';;II (l ':tH";,',.'.tIfS'li1n~~·· .-i CA"ONyIBU.RG,WASHINGTON CO••PA•• .My commron expires Mar.10,196$ Washington County,ss: j that the above account " ...(." .) .....-._----- , -------..I.~:-,_...-"t~>:'--."""·-~.~.~"'"-.---.,...,....-...~.-....-~.'""-~""....--,---~-.,..--~-".,.',..~~-,--,~.-C' ·,,I THE FIRST AN D FINAL ACCOUNT OF EDWARD O.NOLAND,Administrator of the Estate of IRENE GUTHRIE,Deceased,late of Canonsburg,Washington County, Pennsylvania. The Administrator is charged as follows: '. j First Federal Savings and Loan Association, Savings Account No.S 3929,Wash ington,Pa.$4,459.20 Cash·remaini;ng from proceeds of sale of dwelling house on deposit with Mellon National Bank and Trust Company, Canonsburg,Pa. TotaI assets of estate Total amount of Credits claimed by Account $ $ 2,249.65 6"'708 85,.' a·o~",.:,,:r·l'JI '.~y....::'__v Balance Due The Administrator claims the following credits: Date No.Name of Payee Remarks Amount 3/30/67 W.E.Zuver Flowers $21.00 [3;~30/67 2 Dr.William Lesh Medical services 10.00 4/6/67 3 W.Leonard Griffith Funeral 1,030.50 4/7/67 4 Wash ington County Reports Legal Advertising 12.50 4/17/67 5 Josephine Douglas Letters of Administration 16.00 4/17/67 6 M.E.Kusturiss Attorney's fee 335.00 4/17/67 7.L 'Edward O.Noland Administrator's Comm.335.00 ~"...,~j 5/26/67 8 W.Alfred Van Ormer,M.D.Medical services 50.00 <•5/31/67 9 F.J.Buckley Insurance Agency Bond 40.00 6/13/67 10 Kurtz Monument Lettering on stone 14.00 10/25/67 11 Daily Notes Legal Advertising 12.50 9/18/67 12 Josephine Douglas Filing Inv &Appr 3.00 10/25/67 13 Josephine Douglas Filing the Account 16.00 0/25/67 14 Claim of Edward O.Noland Repayment frommon ies advanced and for services rendered to decedent during her lifetime as per itemized statement attached and fi led with the account 2,170.00 ,,.'~It ~~' .f) ~7 r ""IN tHE'ORpHANs'COURT Of-WASHING TON WNT~PENNSYLVANI~,'~06 - /tf{p l1 ~CL'.. NO.ft7"It)'.$f¥I= -~ ....'.. ~j~-- Oil ".' <' -to I "' ;'\ .t r\ ~o.1 NRE:~-""'" ESTATE OF IRENE GUTHRIE PROOFS OF PUBLICATION MICHAEL E.KUSTURISS ATTORNEY AT LAW 12 N •.JEFFERSON AVE. CANONSBURG,PA• \. .J 1'-,; 11', ! -=:;:--~~--;;;:~--'- _(f THE DAILY NOTES CANONSBURG,PA. PROOF OF PUBLICATION ,I In compliance with the Newspaper Advertising Act of May 16,1929,P.L.1784, Sec.3.paragraph (3)and (25). State of PennsylvanIa }County of Washington'ss. Personally appeared before me,a Notary Public in and for said county and state, ---Mahel...Z...DaY-. ,who being duly sworn,deposes and says:that ________she is the hookke.e:petrthe Notes Publishing &Printing Co.,a Penn- sylvania corporation,and its agent in this behalf:.tha.t the said company is the pub- lisher of The Daily Notes,published daily except Saturday and Sunday,having its place of business at Canonsburg,Washington County,Pennsylvania;that the said Daily Notes was established August 1,1875;that the printed llOitice or adveI1tisement,attached hereto is a copy of a notice or advertisement,exactly as printed or published,which appeared in the said newspaper in its regular issues .on the following dates: ____.Ap.ril__ll.,..April l8~---Aprll---2.~,---~-9-6-'l-------. .that the affiant or the corporation in behalf of which __.._.~_h_~_,_.is acting is not inter- ested in the subject matter of said notice or advertising and that all of the allegations of this affidavit as to Ithe time,place and characte~ation are true. --..-------..-----------------.-------------.-------.---..--...---Bo-o-"~~-'-" Sworn to and subscribed before me this Kgkej5e-r-tr-- __......_?Sthday of ------------~APJil----:---..----..19__.6.',2.. ..-..L_ld...<..'--A--9NE;-~~y P~-blic Wa in!J~O~QlIlIlY,,'a, My Commission EXl'il'es !\larch 30,1970 " ADMINISTRATOR'S NOTICE ]];sta.te of Irene Guthrie deceased, In te of Ca,\lonsburg','yashing'tonCounty,Penna.LET'TERS ,of Ac1l11inistrationlllion"tile above estate having-be,engTantedtothe.underSigned,notICe is herebY givt:n to thoRe inelebtelltlltH'eto 'to l11a'1(e ,immediate:paY-ment,and to the having'chums.or demands to preSl'lnt them fOl'"settice:ment.'Edwarcl 0,:-roland, AdministratorPawPaw,West Virginia lIJiehaei E.Kusturiss,Attorney 12 NOrth Jefferson AvenueCanonsburg,Pennsyivania 15317 \.pril 11,18,2'5,19G7 " .~ 6l31CS0~1'V<S:f\R&E1t Washington,Pennsylvania (PUBL.ISHED BY WASHINGTON COUNTY BAR ASSOCIATION) PROOF OF PUBLICATION In compliance With the NewslJaper Advertising Act of May 16,1929,P.1. 1784-Sec.3,paragraphs (3)and (25). COUNTY OF WASHINGTON} STATE OF PE!Q'NSYLVANIA SS. Personally appeared before me,a Notary Public in and for said County and Commonwealth,CHARLES C.KELLER,who,being duly sworn,deposes and says:that he is the Editor of the WASHINGl'ON COUNTY REPORTS, the official legal periodical for said Washington County,publis'hed weekly having its place of business at Washington,Washington County',Pennsylvania,and is act- ing as its agent in t'his behalf;that the said WASHINGTON COLTNTY REPORTS was established on March 31,1920,and was de.signatedas the official legal publication for Washington 'CoU'lity,Pennsylvania;by order of 'the several courts of said County,dated November 11,1920;that the printed notice or adver- tisementattac'hed hereto is a copy of a,notice or advertisement,exactly as printed or published,which appeared iii the said legal periodical in its regular issues on the following dates: April 13,20, 27,1967.........................................-. that the affiant or the corporation in behalf of which he is acting is not interested I.,h,,"bj~'m,'tt 0 "Id ootim m '~Og ,.d ,b",II of ,h,"",."00'of this affidavit a~stim,.po '"~~~::_:~~ --.!::..~~Editor Sworn to and bscribed before me this ~\\--,~-,------::.....~:....::.~~~'-----.-'\./'27th A'l 7 ..-"".....".~/.........~~.yay of ~:E_~_,196_.......____~-::-:.: ......f..~..e..-.............~;::..'~'ary Public .:::.:r·....~...... KATHERINE C.YARD;Notary P)l •/'. Washington,Washington Co.,~.,"'.. My Commission ExpiJ168 .,riovember 1,1969 Estate Notices The Register'of WilIs',has-granted letters, testamentary'or of adniinistration;in the following estates.Notlceis'hereby given' to all persons indebted thereto to make payment without delay and to those hav- ing claims or demands to present them for settlement to the Executors or Admin- istrators or their Attorneys. •••e _••••••••••_e • GUTHRIE,IRENE,Dec'd. Late of Canonsburg,WashingtonCounty,Penna.Administrator:Edward O.Noland.Paw Paw,West VirginiaAttorney:Michael E.Kusturiss,12 N.Jefferson Ave.,Canonsburg,Pa. 15317 7''"-.." I' -"./ ---.:f'" "t',--."\ .-~, ..,-., THE DAILY NOTES CANONSBURG,PA. PROOF OF PUBLICATION In compliance with the Newspaper Advertising Act of May 16.1929,P.L.1784. Sec.3.paragraph (3)and (25). State of Pennsylvania } County of Washington ss. Personally appeared before me.a Notary Public in and for said county and state, ------Mahel Z....D_aY--•who being duly sworn,deposes and says:that ___she...is the b.ookke.eperthe Notes Publishing &Printing Co.,a Penn. sylvania corporation,and its agent in this behalf:that the said company is the pub. lisher of The Daily Notes,published daily except Saturday and Sunday,having its place of business at Canonsburg,Washington County,Pennsylvania;that the said Daily Notes was established August 1,1875;that the printed notice or adveI1tisement,attached hereto is a copy of a notice or advertisement,exactly as printed or published,which appeared in the said newspaper in its regular issues .on the following dates: --.Ap.r.iL-ll~.--April.__l.8.,--Apxil.-2.S_,--1.9-6-?--------. -------------. that the affiant or the corporation dn behalf of which ~_h_~_.is acting is not inter- ested in the subject matter of said notice or advertising and that all of the allegations of this affidavit as to Ithe time,place and characte~ation are true. .--·---·--------------------------..---·-----Boo-~~..-- Sworn to and subscrIbed before me this ~tiperT- .\/-L.<~-t~hd~a~y.L.;-:r.~f_~~--~~-~-_~~--~:-..---19_1>_2-'A~ONE'Notar'i~Nt Publ'. C l ,-,0 ary ICWamynOliny,r a. My Commission Expires ""arch 30,1~7Q /, ~J • ADMINISTRATOR'S NOTICE, Estate of Irene Guthl~le deceased, ,,,te of Ca,\lonsburg','WashTiig:ton County.Penna,\1,.LET'TEHS .of Administratiol~upon the above estate having-b"ell"'I'anted to the undersigned,notice'[~hereby given to tho.s,,~.indebted thet'eto to malce immec!Jate pay-ment,and to the havingLclaims ordemandstopresentthem1'01'settle-ment.I:.-~, 'Edward 0,''''olanp. A.dnlinistra,tor 'Paw Paw,'\Vest Virginia i\lichael E.KustUl'iss,Attorney 12 :--':orth Jefferson Avenue'"I \Cal~onSbul'g',Pennsylvani!L 15317 .\PI'i1 11,18,2'5,1%7 ,..., ,-:""_~'::-.-I-;...C? ~•I I ! ) I"4 {~\. washingtoh County ·Rep~~~ II6SCSml~NXSI<REE1tJlWas)lington,Pennsylvania \1(PUBLISHED BY WAiHINGTON COUNTY BAR ASSOCIATION) PROOF OF PUBLICATION~IIncompliancewiththeNew~aper Advertising Act of May 16,1929,P.L. 1784 Sec.3,paragraphs (3)and (25). COUNTY OF WASHINGTON )~l STATE OF PENNSYLVANIA (SS... Personally appeared before me,a Notary Public in and for said County and Commonwealth,CHARLES cJ~KELLER,who,being duly sworn,deposes and says:that he is the Editor of the WASHINGTON COUNTY REPORTS,the official legal periodical for saidfWashington County,publis'hed weekly having its place of business at Washingt6n,Washington County,Pennsylvania,and is act- ing as its agent in this beh1klf;that the said WASHINGTON COl-'NTY REPORTS was established on March 31,1920,and was designated as the official legal publication for Washingtdn County,Pennsylvania,by order of the several courts oi said County,dated Nqvember 11,1920;that the printed notice or adver- tisement attached hereto is a capy of a notice or advertisement,exactly as printed or published,which appeared in the said legal periodical in its regular issues on the following dates: Estate Notices The Register of Wills has granted letters,. testamentary or of administration,in the following estates.Notice is hereby given to all persons indebted thereto to make payment without delay and to those hav- ing claims or demands to present t'hem for settlement to the Executors or Admin- istrators or their Attorneys. •••eO ••••••••e ••• GUTHRIE,IRENE,Dec'd. Late of Canonsburg,'WashingtonCounty,Penna,_ Administrator:Edward O.Noland,Paw Paw,West VirginiaAttorney:Michael E.Kusturiss,12· N.Jefferson Ave.,Canonsburg,Pa.15317 April 13,20,27,1967 that the affiant or the corporation in behalf of which he is acting is not interested in the subject rna ter 0 said ndticc or a~~ng and that all of the allegations of this affidavit as time,pl~and c~.r O~i ti are true. '~l ==::::::.::::::'..······..~··~·..:Edit~; Sworn to and bscribed before!tme this ,., ...??JP::)ay of...~~.;:.~.~~,196 7......../~..!l... 11'N 'ar'j Public KATHERINE C.YARD,Notary ~ Washington,Washington Co.,My Commission Expires .~ove.mller 1,1009 I· (e)Balance for distribution per'Account (f)Additional debits,not shown by Account (Itemize) (g)Additional credits,not shown by Accomit (Itemize) $..26.9.4,3..•..3.~... $.......:....nQne...... $I}gn,~. Insert word u not"where necessary. If taxable state wheth- er tax has been paid. 11 too many for the space,annex a listthere- of;if no such claims,insert the word "none." If any creditor or other claimant has not re- ceived actual notice,that fact must De stated. Indicate such claims as may be secured or en- titled to a preference, and give detailed infor- mation concerning such security or preference. $...2,..643.•.35... (h)Claim for exemption has been made,and has been paid.Not applicabl (i)The estate is ,subject to the payment "of inheritance tax to the State of Pennsylvania.. (j)The estate is flot subject to the payment of the coiInty 4 mills tax. (k)The estate is ..........-no.t-......:.subject to the payment of Federal inheritance tax. '(1).All creditors (and other pen.'ons who have complied with Rule II, Sec.9),of whose claims the accountant...hod notice or knowledge,have .........................received actual notice of this audit;the amounts of their claims and whether or not they are admitted to be correct are as follows: '.,fpr . The claim of the.Commonwealth of Pennsylvania/Inheritance Tax in the amount .'of $986.15 is disputed and it is contested that the figures set forth in the Common- .wealth IS tentative statement are grossly incorrect.A hearing on this matter is' requested. Here insert a reference to all questions requir- ing adjudication,and a statement of any mater- ial facts not already given.If none insert the word "none." If any share has been assigned or attached that fact should also bestatedbere. (m)No~e ''''"''- State kind,form and character of property composing the balance for distribution,and if any part thereof is not cash,whether or not I there has been any elec- tion to take such part in kind. " "0 (n)The balance for distribution consist.s of property in kind,form and character,as follows:Cash on deposit at MerIon 'National Bank and Trust Company,Canonsburg,Pa. J (Form where decedent died intestate) '11u tqr "(@rpl1uus'<l1nurt of lIusl1tttgtnn <nnunty j ESTATE OF~'... No,Term,19~67 ,A.A. Account of Edward O.Noland,.Administrator In the audit of the First and Final .....................J.B.~..N~.J?VI.I::I.R.!~..:. Deceased .The petition of :Edwar.d..O,.:..Naland.,.. ,(Name 01 Petitioner) State'(1)whether de- cedent was married or unmarried;(2)il mar- ried,whether a husband or .wife survived and his or her name;(3) whether or not there was any marriage settle':' ment;(4-)whether or not family relation was maintained until deced- ent's death;and (5) whether the decedent lelt children or issue 01 deceased children.. respectfully'represents :_ . (a)The decedent died M~~~.~~.?/!.?~?,intestate and (Date) letters of administration on he.r...estate were granted M9.r.~h 3.L...J..9..Qz... (Date) as per record thereof appeanng m Administration and Bond Book No .. at page :::::... Decedent was survived by no husband:or ch iIdr-en. "";"' ,within,(b)At the time of death,the decedent's domicile was Wi.~~t1t<the Com- monwealth 'of Pennsylvania,to-wit,at...C9n9.!:'!~9.!,J.r.9.l r.~nn~y-'.Y.9.D.j9.: . (Town or Township,State and Nation) and.'residence was'at......!.ZQ..~!!.I.!.th..~t~~~t/.:..~~.~.~~.~~~.~9l ~~.~_. ,(Town,or .TownshjP,State and Na,ion)'. (C)The .names,.of .all..perspns having'a~y'in~.er~s,t~:a~he.ir~·'or next of kin .with..thepames.of"their'deceased .parents,tb'show 'relationship:if ~.they-take by representation are as follows: NAMES Edwa'rd O.Noland .. G~.Clyde Noland Olive Kidwell Of age,sui-Name of Guardian,Trustee or Committee,if juris,or not,any,or beneficiary.manner and place 01 Relationship Interest (write yes or record 01 appointment and is bound sulfi- no).cient to cover and protect share. Brother 1/3 Yes Brother 1/3 Yes Niece 1/3 Yes State exceptions,if anytgivingnamesanddates01deathandthenames of their executors or administrators,or the names of their issue as the same may be mater- ial. All of said parties m interest are living,e~cept None deceased ~ Describe type 01 notice,(d)All 'h', h h d 'tt 'f h f'l'parties avmg any mterest ave a ....wr.!.....~.!J...not1ce 0 tel mg of the account by .Edward.O.Noland ./ •FORM IN CASES OF INTESTACY N{)~..,Term,19,2 A.A. "",.,,\\1.' ,~",'" .",'" f ." •~>••,'~, IN THE ORPHANS'COURT WASHINGTON COUNTY,PA. '/ .~,)'~i')'(-'--"'/~"'"..."·,,I '"">"c,'"'d.,~'0'l . C:!?I-,~II ';':r,I,~.~!".r ~~~- Estate of IRENE GUTHRIE Deceased. ",. " , 5. I \ f,,·,II 1'----_~ Sur account of ....JgW~I9....Q.!...NQ.l9f.1.9.,...Ag!!l.!... ~:- PETITION SUR AUDIT In Conformity with Court Rule III, Sec.5 (B) COUNSEL FOR THE ACCOUNTANT WILL \SUBMIT HEREWITH 1.The letters of administration. 2.A copy of the inventory and appraisement. 3.Proof of advertisement of the grant of letters, if not filed with accountant. 4.An appearance for those represented. 5.Inheritance tax receipts,if any. 6.Certificate of liens in case any of the funds for .distribution are derived f.l:O~I~te sale of real ·estate.~,r1J ~I'J I (""'~"\'.7.Copy of Federal EstO I el:~l'n"It.f..e.state IS subject thereto.I V IJSSOl:l 8.Signed elections to take in kind,if any. --Wd E J-VN 9BS!~....~~~ ~,2 f .(. '( ,", - ·'-• Are there any advance- ments by decedent to be considered on distribu- tion and has any distri- bution on account been made bOy accountant to any distributtee? (p)None (q)Give brief loca~ion of any real estate sold. Wherefore your petitioner asks that distribution of principal and income ·be awarded to .the persons thereunto entitled and suggests that the balance of p~i9~ip~1,an~}~S.C?J.?e.shoul~.~e.e':V.afpeq ~<;sp'~c.~~vely a~.,~o~I~'Y_~_(~har~sc_b~i~g stated In proportlOns but not In a~ou~ts):- If prior accounts have hecn filed,list number and term. (r)None Edward O.Noland,Brother G.Clyde Noland,Brotber ·Olive Kidwell,Niece 1/3 1/3 1/3 ..:.;' 'j I County of Washington,ss. The above named petitioner being duly sworn doth depose and say that the facts set forth in the foregoing petition are true to the best of h,js ~.·knowledge and belief. Sworn to and subscribed before me this day of.....:..Q~t2.~~.~,19 ??. .....~..e.$L~· .....___ :~.~.~x~~..~:..I.~~~.~~9.!..~.~t~.ry ..P..~.RHI;.. CANONSBURG.WASHINGTON CO.,PA.. My Commission expires Mar.10,1969 And your petitioner will,etc., ....._E4~LCACJZ~oi . (Sign'ature of Petitioner) NOT -I C E In the Orphans'Court of Wash ington County,Pa. Estate of Irene Guthrie,deceased Please take notice that Edward O.Noland, Administrator of the Estate of Irene Guthrie,deceased,filed his First and Final Accountat the above number,and that said account will be called for audit in the Orphans'Court Room, Court House,Washington,Pennsylvania,on Monday March 18 ,1968,at 9:00 o'clock A.M.,Eastern Standard Time,and a decree of confirmation.and distribution may be entered unless exceptions or objections are filed. M.E.Kusturiss Attorney for Administrator 12 North Jefferson Avenue Canonsburg,Pa.15317 Dated February 13 ,_1968 RES.PHONE 745-3535 ) MICHAEL E.KUSTURISS ATTORNEY AT LAw 12 NORTH .JEFFERSON AVE. CANONSBURG.PA.15317 March 29,1968 Judge P.Vincent Mari no Court House Wash ington,Pa.15301' In re:Estate of Irene Guthrie,Deceased No.2 of 1968 Dear Honorable Judge Marino: Enclosed herein please Statement of Claim as presented to me by Edward O.Noland,Adm inistrator of the Estate of Irer:le Guthrie,deceased. I wish to call to your attention that Mrs.Guthrie was a widow and in January of 1966 she became rather ill and unable to.take care of herself. .It thus became necessary for Mr.Noland to leave his home in Paw Paw,West Virginia and move into the home of Mrs.Guthrie at 170 Smith Street,Canons-' burg,Pa.In April,1966 she had a rather severe stroke and this totally disabled her. When Mr.Noland moved to Canonsburg,Pa.,he paid all utilities, food and drug bills needed by Mrs.Guthrie.In.addition to this,he cleaned the house,cooked her meals and did all other work required of him.He stayed in her home until November I,1966 then he left Canonsburg and moved back to Paw Paw,West Virginia.Shortly thereafter the Guthrie house w~s sold here and he kept her until December 18,1966,the date she was admitted to the hospital.So for a period of 14 months,Mr.Nolar:ld nursed Mrs.Guthrie,paid her household expenses and all food consumed by her while here.The claim of $1,720.00 in my opinion is quite reasonable under these circumstances. All other items are clear they need no further explanation. Sincerely, M.E. Mek/ect .-.-:- .....~..,,,,,. .... /. I t F j ( ~"t, ".---........-.._;~~ 20.00 30.00 250.00 150.00 ....---..----'.~----. /77A,(s 1,400.~ (-320.00 ,'f ..----:;>-......~~,.,...-a::....jt..~~JJ?9:~.--,_""-_~~ J:~•-, ,1'". ..,.--:;---..,...-. STATEMENT OF CLAIM Laundry while in Hospital and nursing home ...- - Nursing care 3 trips from Paw Paw,West Virginia to Keyser,West Va. @ $10.00 a trip Nursing home in Keyser,West Va.poid for by Mr.Edward o.Noland Poam and board @ $40.00 per month 6 trips from Paw Paw,,West Va.to Canonsburg,Pa. @ $25.00 a trip J I I I' L~...'-''__~"'I, 1.1 II r,j I''01;:1 rj:".(J.". i!pn 1 1 I,I, ~.Ii,-\'tII 'I !Ir,I "r n 1-......~\\II """.....",I,I 19SB M~Y 3 PM 2:2"7 RUSSELL f"'lARiNOREGISTEf~or WILLS / .-;.,..-:,."..'....··~:·,.t / 3Jn of mu.sllillglDlt·QIoun1tr.... ) ,. I .In the matter of the Audit of Account in .Estate·oL-Le~Yl L G~1J.4"",""""'··"",,,~O=----l TO THE AUDITI~G JUDGE: NO.~.---'--'---_,;l~,·A.A. Enter_-</"'I1f\-~.~_Yy.·---appear~~c~for_-tA.,""",-·...C....C........·0...··....U!L...Ln.LT-L-....c,;.··...:..t\..........ITl-.-·--,--"-__-'--_, N.B.-Counsel 's!1all,by separate POtper,present a concise stat~ment of each claim,,with sUPllortin~calculation of any interest claimed.Objections to an account as filed,shall be concisely stated in a separate paper. Council suggesting proper distrihution shall file a separate concise state· ment In that regard.'. '. _......~.•~...~:._-:"'.-.'--_.-.~-.---'--:.--'.-"-'.' 0-+.0 0J ~ m ()::J Z 1Il () LO t:Y 0" 0 -+9 .....c ;r ()'- C\l ~. m ~m =0 .....3 \ :::;; t:Y -+. 0 C\J ..... '-+. 0 0(1) f"\ :::: -J ~ m Z..J ... -Q:a::~ ...0 0 -' -+. ~ = -+. >~ ..... -0 := ;r ~.ft'1 --!c:: m w:-U ~ (/)'- := >-(./)~ <:::>0 b' ~ ::E 9==w.J m Q:; S '0 ~ ti)•-t ....tootto::) to::) ?> ?> /.., I ! ,. ESTATE OF Irene Guthrlfe,.................................,. lin tqr'®rp4au!i~QInurt af lIa!i~iugtun <tIuunty No.)L Of 19 f?~,AA First and Fina1Inthematterofthe . ··································d~G&as.ed.-•...·········.Account of ~g.~~~~...9..~~9J~~g . Administrator ADJUDICATION AND DECREE And now ~~.~e.t..,19..•.£'this matter came on for hearing, audit and distribution at this session and testimony taken;and tnereupon,upon due consideration thereof ~e6bQ,.laI;l~e for distribution in ;the hands ~f the Ac.countant.is d~term.in.ed to be $~~.J.'.JL and the account IS accordingly confirmed,and It IS ordered, adjudged and decreed that the said balance be paid out by the Accountant in accordance with the schedule of distribution hereto a'ttached and made a part hereof,unless exceptions hereto be filed sec.reg.or an appeal be taken herefrom sec.leg. Balance pe'r account ,. Balance . Deduct Clerk's Costs &Rec:eipts . Attorney Mi.c.hael..Kus.tur.is.a . Russell Marino,Agent,transfer inheritance tax, Edward O.Noland,brother,1/3 balance,... G.Clyde Noland,brother,1/3 balance,... Olive Kidwell,niece,1/3 balance,' 15.00 400.78 742.53 742.52 142.$2 $.....a..6.43.•.35 $.....?~~4J..~)5 ,.,' .,. ,, :.... "~. " "i ,0', .',' .~.'\'... ." ".',. ), f .'.~i . I ", \ .... .4),.' ., T .'. '.' ') .'." ...'... .\/'- ,'. ", .~..I .l.,;I •I ',',, /.'......"~:V t '0'h '.:~1"''.'1 ';1n 0'v lr t....~ ","I"'"'.'.".. \ \ ___..I. ("1.• \ I ,. • .( .:;.. -., 'j r,\, •< ....I..e,' .' '. .,.' ! 4.'C".•~•• IN THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNSYLVANIA ESTATE OF 'IRENE GUTHRIE, Deceased ) ( ) ( NO.2 of 1968 A.A. In the matter of the First and Final Account of Edward O.Noland,Administrator PAY TRANSCRIPT AND NOW' ,th',s /~.fj day off ,r-::j..dA->-~U---196·8 h d . d dv-"V(/YN"'~'~'..,t e un erSlgne 0 /. hereby acknowledge to have received from Edward O.Noland,Administrator of the abov captioned Estate,the sum of money set opposite their ;espective names,being the amount awarded them at the audit of the above estate,and we do further waive the right to file ex~eptions as to the adjudication and the right of appeal from th~adiudicafion,and agree •that the Administrator may forthwith make distribution !n accordance with the terms of the adjudication. '. Ru.ssell Madoa,Agent;t'ansfe';nhedtance tax $400.78·a~(f~~A .221 -7 Edward O.Noland,brother 1/3 balance $742.53 C~It1~CJ!JJ~~P/ G.Clyde Noland,brother,1/3 balance Olive Kidwell,niece,1/3 balance Russell Marino,Clerk's Costs &Receipts $15.00 Mn--Qt"d ~4"'14A:.;} I a#~..~ Jointly Held Property Estim~dValue '~''t, None Transfers within TWO YEARS Prior to Death ~-. That at the time of death there was no safe deposit box registered iii decedent's individual name,or jointly with,or as agent or deputy of another,or in decedent'sindividual name,with right of access by another as agent or deputy,with the exception of the following:- NAME AND ADDRESS OF BANK OR OTHER INSTITUTION THIS SAFE DEPOSIT BOX RENTED RELATIONSHIP OF JOINT IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX IN NAME OR NAMES OF HOLDERS TO DECEDENr Nonp. 1 BENEFICIARIES ',' RELATIONSHIP SURVIVED AGE OF LIFE BENEFICIARIES AND ADDRESSES (If step-children or DECEDENT TENANTS OR INTEREST OF (State full names of all and their addresses who have illegitimate children STATE YES ANNUITANTS BENEFICIARY an interest,vested,contingent or otherwise,in estate.)are involved,set OR NO AT DEATH OF IN ESTATE forth this fact.)DECEDENT Edward O.Noland Brother Yes 1/3 .Clyde Noland'Brother Yes ,',1/3 Mrs.Olive Kidwell Niece Yes 1/3 '; ,....., ~ - "" , , " , ~£ G L..:.--.. 0,,,,,,.·RCC·"',,",,,THIS FO""REQUIRED IN ALL ESTATES WTI'K GROSS ASSETS UN~ER "......UNDER SECTfO:"';/T OF 'UN !-, I r~~E~~UA~Y,~"""OFFICE OF THE REGISTER OF WILLS fl7r./~ County of WQ"'inglpn ...... ..... .~'(l1 ~ ........:Edward 0 •.t;l:'.!::rd of P.aw.Paw,.we't~~inia ~l'V being duly ~worn ...'.~according to law,deposes and says thathe is the Adm inistrator.. . ....'" (Exec.,Adm..Legatee,Etc.) of the estate of IRt:f:\I.E..GU.T.I:IRJE Late of c.ClnQn~burg"P.enns.y.lycnia . .•(City,Borough or Township) deceased,and thatthe whole of the estate of said decedent,who died .¥~rs:b.~?1 •~~9?.t (Date) consisted of: REAL PROPERTY REAL PROPERTY IN PENNSYLVANIA,WITH STATEMENT OF MORTGAGE ENCUMBRAN(];ES UPON EACH PARCEL AT DEATH OF DECEDENT, WHERE PROPERTY HELD AS JOINT TENANT OR TENANCY BY ENTIRETIES,GIVE NAMES,ADDRESSES AND RELATIONSHIP OF OTHER OWNERS. Real Estate Estimated Value None - ~.-.... , -. ~( ~~~~JI"?"_~,.,'I ~YJ1 P~rsonal Property /,ZS1)-t ,1-~;t:e,~rr ~~DI'.A.,~.--...from sale l"lf t1wI':.Ilina houc:e situate at 170 Smith Street.Canonsbura Pa .2.24:9.65.,, First Federal Savinas and Loan Association of Washinaton. Washinaton.Pa.Savinas ~SOQ,.z,-z> : Account No.S 3929 -4,459-:-20-,,, ~l.1I ~Pf,h I1lu~('1rV_~~-:J'lL.7 f ~~~t'o4 '..1 '.;:.<~,'.-....~.-0,./'-~..~":~(/..1 --'........',-.'.'.'0>.".~~h1'(J,lJ Kon y J4.-JJ En Vkb,f)IVtJLuf'JJ1\ 13AL ~~r iJ..-i"IJ ~T r;.eL,ttJ g e-h ~CJ:J.J.~~,(..d·~"...~~.,~ 'I ---:-----.....f£" .~. ;-~f .'\.._._..-!f~.~ t'f,,\~_...;~~ . ~/£t'.3) ~,788.85 ?'" I .-*•,, :..L ---:......-~ [1 :" -tt;p:'}_ Form No.RCC·62 (2·641 ", 't.Will',..Administration lN~..,.,,..',,.Year ..... l 1 ..,,\."\'I". '. 1 ""~ .,\ "", IN TIjE":~.;: MATTER OF THE APPRAISEMENT 1 f)-: •I ,"~'J~ "",,\f).:l 'f,()\'>........"',.,.'.,.•.' -fh,"""" OF THE ESTATE OF ," <'.;- IRE NE GUTHR IE.......................................... Deceased ,Late of..':..Canotlsbur.g,.P.a •............ County of ..~4!.f}5H /Me:,'/0 /Y.... t Commonwealth of Pennsylvania '. r.J r-! --i ; nl o 2;; 01In-0 <_. G C) ...... - REPO.R,T AND .APPRAISAL '•.'-"'.::::> ,.j'f11~_f) Qc.-}~.,f ...'..,,,-.~:n:.r.: f~~~~Q;J,.}"'I ~;CJ -"':-::r-~l' fTl CJ.-~'J=:<'''' ;~~~ .~0,);. :~(,.'):..c...r. It_· J~ ,"-...._...........~.'010'"".d \~ t' i'tESIDENT DECEDEN.T ,!' DEBTS AND DEDUCTIONS CLAIMED ...J ...... NOTE'List first five items in the spaces so provided,observe notations'thereon;'and instructions Funeral expenses paidW.Leonard Gri ffith Funeral Home DEBT OR CLAIM NATVRE OF-SAME AMOUNT THIS COLUMN.------==:.=-.=.=--=.:==-----,----------':,,-0--=--=='-7--=-=---=-=c=------,------=-::.::.::..:....::..::.:.--,,----toiKEGISTER ONLY $1,030 50 $ Family exemption (will not be allowed unless decedent died residing with a spouse or children.) -...I Administration Expenses * Counsel fees * 335 335 DO o Fiduciary c'ommission * OTHER DEBTS AND CLAIMS (*)See Note below Wash ington County Reports Advertising notices 12 150 I JoSephine M.Douglas Letters of Administration 16 00 I W.Alfred Van Ormer,M.D.Medica I services during last illness 50 bo i F.J Buckley Bond 40 PO ! Kurtz Monument Engr~ving...I~00 l AJ,~_/)~_~().Ed~~GA,,",,d.-------r---S-e~~rces-r-efldefea-e~r-tAg-I'as:Htn-e~s....pr-2,-t-r"O ~0-1 """'"~ Josephine Douglas F~I~ng)nventory and Appraisement '3 0,' Josephine Douglas Fllmg account .16 00 I I ./ Total , !.Ii (\').....Inn Note:The estate agrees to advise the Register of Wills if the amount actually paid in settlement of any fee,commission or debt is greater 0',."thao tho .~ti7a"d amount ,'aim.dis a'!o"':~d..";:I :.:.,'..;;j~~:'··'C'. Subscnbed and sworn to before me this ,..;"[~0 O~.~q(,". •t.D&t:x~·dministrator)","",/-" ...Paw.Paw 'f .West.Vir.gillia 25434 . (Street Number) .................................................. (City or Town and State) Having'been duly sworn according to law,I do ereby certify that the above appraisement is made in conformity with law on this ..............~?!~........day of ....~:A'.·i ·'4/·,19.~7 /]..--w_.~ ...-:uv..,I(.~;;;;l'~~/!('""",Appraiser In the event that any future interest in this estate is transferred in possession 01'enjoy to collateral heirs 'of tp.e decedent after the expiration of any estate for life or for years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer'inheri- tance taxes at the lawful collateral rate on any such future interest. .REPORT OF/T~EGI ER OF WILLS I,the undersigned duly elected Register of Wills in and for :"':.~.~.~~~~·County,Pennsylvania,do respectfully report that I have allowed'debts aIili deductions i";the amounts claimed by de ent,xcept as to those items where a greater or lesser amount is set fo~thinhelastcolumn to.the right in said schedule above,which great or I ss l'amount ep sents the sum~asa_de~. Dated:.....~V.a2<J./?(.~........~~~~:.....,.~~~....... ...Register of Wills t , ~--------------------d ::,..-' ... a Lu ..:L ;.' \\\..t,t.h"'lt,., :.~\t._.~.."...~\C '''4~, ~';"(),,'..--.~.. I' oJ .,- -.., ,---- Form RCC·10-hI DEDUCTIONS ALLOWED IN ) ':"~.f·.-~~~< STATEMENT OF DEBTS '.,¥o·HOFFICEOFTHETHESUMOF...[./-~"Co'!:'~,,'32,.... REGISTER OF WILLS DATE APPROVED ~.~i.~9 rWashingtonJl.ND -DEDUCTIONS OF COUNTY ~GENT OF THE COMMONWEALTH ~ot~glJ;:}yr ~~ -)-$r Cj,1r'7-oi '../''k2'~/J:a Register of ~:.Age.! I ESTATE OF IRENE GUTHRIE LATE OF Cgnonsburg!Po. OATE OF FILING APPRAISEMENT 1-7--6'%OATS OF DEATH March 29 1967• DATE NO.OF NAM&:OF PAYEE REMARKS AMOUNTVOUCHE~ 4/~;6/67 I W.Leonard Griffith Funeral Home Funeral expense 1,03C 50 4/7 67 2 Washington County Reports Advertising notices 12 50 4/17/67 3 Josephine M.Douglas Letters of Administration 16 PO 4/17 67 4 Edward Noland,Administration fee 335 00 4/17 67 5 M.E.Kusturiss Attorney IS fee 335 00 5/26 67 6 W.Alfred Van Ormer,M.D.Medical services durina last illness 50 00 5/31/67 7 F.J.Buckley Bond 40 00 6/13/67 8 Kurtz Monument Engraving 14 PO 9 I ..o Noland Services rendered durinn illness 2.170 00 I in",f")I Filinn Inventorv and Annraisement 3 04 Josephine Douglas Filing account 16 OQ - /'Y.,J".~)Z 7f::~QL-/,5 CLd// '" /- ,, -) 7].7-£17 ."/';;37flY.......t7'-() .L:'- ,:t;::',il'i-pr' ,),.,}f~', " ...':\,-~..' ·~:1...::-'"'..... '.~",".'-\ ",.;.\.:.::lk·'~-/~'" 4r:;-'~".......,.•.,..,--.....,\ COMMONWEALTH OF PENNSYLVANIA }ss:'",.., COUNTY 'OF Washington (Edwgrd O.Noland .... I.HEREBY CERTIFY.THAT.TO THE BEar OF._.'-:,;jy'KNOW,I;-EDGE AND BELIEF,THE FOREGOING IS A JUST·AND TRU E STATEMENT OF DEBTS.FUNERAL EXPENSES AND EXPENSES OF ADMINISTRATION SUBMITTED TO THE ESTATE OF Ir",n",Gllthrie . -DECIi:ASED.AS DEDUCTIONS FORJ INHERITANCE'TAX PURPOSES.£~&1d~O~OL~~~ SWO~N A~D e~BSCRIB:r:EME THIS 6/8 -(L.5.1 DAY 01':~Ur~- EVELYN,C.TELESKO,Notary Public CANONSBURG.WASHINGTON CO.•PA.. My Commission expires Mar.10,1959 L---- r RCC-81 (2-64) ,COMMONWEALTH OF PENNSYLVANIA DEPARTMENT.OF Rf;VENU E BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION IN YOUR REPLY PLEASE REFER TO 36-278-5 NOTICE OF FILING OF APPRAISEMENT _______---=:::::ED~W~AR=D_O::!..._N~O~LA=ND~·_ (~Administrator) j In Re:Esta te of ""'IRE"".,.,,""NEo=.~-,G"-,U...,T~HR~~IE",,,"-_ ___W~A:.::S:.::H=IN=GT~O~N:...----,County -File No.9397-08 Dear Mr.Noland: You are hereby notified that the ~ar~ieg~in"aa1e__ appraisement in the estate of Irene Guthrie has been filed in the office of the Register of Wills of Washington. County on September 20.,191il...Said appraisement reflects'the following valuations: RealEstate _ Personal Property -'8~·,~4~2~6u.~3~5~_~ Transfers -..,__--:_ Tota1 ~8::!.J,1.!:l4~2~6~.3,J.5"--__ As to such tax that is paid within three months·from date of death,a five (5%)percent discount is allowable.As to any tax that remains ~paid after one year from date of death,interest at the rate of six (6%)percent per annum is charged. Any party in interest who is aggrieved by an appraisement may appeal therefrom as provided by law. Dat e __-=S7e:.l::p:.=t..:::em:::b=-e~r:........::2::.:0::.J'L.......::l:J.9..:::6:..L.7 _Signed Title DATE OF DEATH:March 29,1967 Note:This is not a bill. Will Administration (No Year DI THE -I;~ ,. "'.'..., " ~[ATTER OF THE APPRAISEMENT OF THE EST.\TE OF IRENE..GUTHRIE.. Deceased .' Late'of .CANONSBURG .' County of .'.......:Wi\$JUJ~G'l'ON.. Conimonwealth of Pennsylvania REPORT AND APPRAISAL ./\ (I .1 / ~I " ~ ..":. / .1. ;~,. R.":SIDENT DECE!lRNT GUTHRmE,IRENE Sul\1MARY I,the undersigned #63 Washington FlLE.#9397-08 the real and personal opposite each item in TtEPOn'l'OF INHEnI'l'A~CF.TAX APPRAISER duly appointed Inheritance Tax Appraiser in and for the County of ,Pennsylvania,do respectfully report that'I have appraised property as reported in the foregoing return at the values set for~h the l~st column to the right in Schedules "A","8","C"and "E". D a ted:09-29-67 03-29-67 .~£APPRAISE~- REPORT OF THE REGISTER OF WILLS I,.the undersigned duly elected Register 'of Wills in and for Washington County,Pennsylvania,do respectfully report that I have allowed deductions in the amounts claimed by .deponent,~xcept as to those items where a g eater OT lesser amount is set forth in the last column to the right in Schedule "F",w!)iC'h reater or lesser gmo.·t represents the sum allowed as a deduction.~!.".L Dated:09-20-67 ~~~.' REGISTER OF WILLS ":8,426.35 ===~l~,8~5~2:!::.Q!£;Q=._ 6,574.35 ,..--.:.,.,.;,-..----_._- 4,922.09=:= 2,686.85-._ 6,708.'85 VALUE AS REPORTED VALUE AS APPRAISED VALUE AS REAPPRAISED $.-$.-$---,.---,..,...,...-fT---r-".-e- 6,708.85 .....,8!,4~6.•.35 .__/r;)fog ·.Js ---:. INVENTORY. Real Property (Rchedule A) Pe~sonal Property (Schedule B) Transfers (Schedule C).."..._.J.oint-·Held~Proper·ty .(S~he'dule E) ':.~.....t..: TOTAL GROSS ASSETS LESS Debts and Deductions (SCHEDULE F) CLEAR.VALUE OF ESTATE ---------------,---------_.Valuation of life estates or annuities . . . . . . . .*----- ESTATE T.~X ASSESS~ffiNTS :' $------ TOTAL TAX BALANCE 'PAID . $----.,----- St _ As evidenced by Charitable Exemption Certificates issued by the Secretary of Revenue...-" $------- *---=-------$-------$ COMPUTATION OF TAX BALANCE DUE Add interest at r.ate of 6%from to .FOR USE OF REGISTER ONLY Tax on $;__'5%$, T ax on $,'__10%,t :.-- ¢'/.""':It;0rt1 <hTaxoT).'e );),:;i'i ··~·I....':'-,0 ;'1)_ T ax on'$6,574 ~35 :~.$__9.L::,8:<.:::6u.."",,1.....5_ Exemptions :~ Total Es tate _ TOTAL TAX $_ Less tax preViously paid $~'========~=,=== BALANCE *_ Less 5%of tax .if paid within\k~'''3.months after d~ath..$======1= .~\-,B-A:LANCE OF INHERITANCE TAX DUE'~Njl.",,'.."<. ;fl-'::';-1¥d<;f"'in teres tat rate of 0%(rom (\.,.,.'_.'~I to It"AMOUNT OF ESTATE TAX ASSESSED $~ ,Estate :tax paid *_ ) I'.',.., I FOR USE OF REGISTER ONLY ADJUSTMENTS NOTE:'Where subsequent adjustments are made to the above computation of tax by the Register of Wills,for proper reason,sam'e$hould be no'ted b:.elow,with short explanation. ..... / /.I ~.l.)~ :~-.~. ,,;..., j.:~,"..~;Vil~ ,~./ ~. t~ :~! 1 C" ;:J )i(1 ~~~ I~1 '-., ::.... . :WAS.HlNGT.O.N......................................'COUllty RESIDENT INHERITANCE TAX APPRAISEMENT Estate of .....................lRENE.G.UTHRIE .. Deceased. Late of ........G.ANQN.S..a.JJ.RG....... Date of Death,~.e.h..:19.,l9.67 .. Appraisemellt Docket Vol.,.3.6.. Page,27.~5 No 9397"".08 . Filed in Register's Office,S.ep.t 2.Q J9 67 Amount of tax due,$.. DEPARTMENT OF REVENUE Received, Examined and Approved,.. Wrote abo.rlt Appra.isement, Appeal f"om Appraisement,.. ,,,1:>,_ 'of i ~; ! .·:r;o~! ~.'i•r .) 0. ~ f .1 " ..;: Il \. l-i- jY;.1 to' ~Entered and charged, ...'~'-' '~ £.;."','I-~./~:1'Ji'/"'--'-~",L,~~i>".."L , " "", ,.,-Po ,~ i~ "../...'.-DEPART~T;Ql REVENUE BUREAU OF COUNTY COlLLECTIONS HARRISBURG.PENNA..J 712 7 COMMONWEALTH OF PENNSYLVANIA RESIDENT INHERITANCE TAX...~ APPRAISEMENT DATE Se."Qt..ember.,ZO',19.67:~.',,~.{(:'! COUNTY w.~~:l.l.:4l.g~.9.A . FILE NO..???..7.:g~. ..Whereas,J~G:UTHRJ..~late of Q.M1.9.!:'f.?J3.~?:9.:. in the County of W.~.~JN~fr.9.N Commonwealth of Pennsylvania,having died on the 2.9 th day of ~:r..~h 19 ~7..,seized and possessed of an e~tate subject to Inheritance under the laws of the Commonwealth of Pennsylvania; Therefore,I,!..WR CHANEY ,an appraiser duly appointed according to law, having been designated to make a fair and conscionable appraisement of the said estate,and to assess and fix the cash value of all annuities and life estates growing out of said estate,hereby file the following appraisement: In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after the expiration of any estate for life or for years,the Commonwealth hereby expressly reserves the right to appraise and assess.transfer inheritance taxes at the lawful collateral rate on any such future interest. ===========================r===:::::w======.. REALTY: NONE' PERSONALTY: As per appraisement filed J'TRANSFERS: Description of Auet Unit Values $ Appraisement Made for Inheritance Tax Purpoles NONE 8,426 35 ___N_ON_E --=-:----'-+-__--tt__---=N.O=NE=t--I JT.HELD: NONE ," TOTAT NONE ~7 ----------------------------------t----tt-----f-- "....~"". ~:..~7"'·····.··.·····.···Penna. ,,. ~ 'i,OFFICE PHONE 745.4690' MICHAEL E.KUSTURISS ATTORNEY AT LAw 12 NORTH "EFFERSON AVE. CANONSBURG.PA.15317 November 8,1967 Commonwealth of Pennsylvania Department of Revenue Bureau of County.Colle'ctions Inheritance Tax Division VVashington,Pennsylvania In re:Estate of Irene'Guthrie File No.36-278-5 Gentlemen: As I have previously wrote to you,I wish to again advise that I do not agree with the pgures submitted .by you on September 20,1967 and again on October 30,1967,'forthe obvious reason,that the funds you have attributed to the estate are not in the estate.j I,therefore,appeal again from your decision and wish to advise that I wish to have this matter-heard at the Audit of the Account and:;';'he matter litigated and decided at that time. S!ncere Iy, RES.PHONE 745-3535 ) ifJ)f~~~ M.E.Kusturiss Mek/ect ,.. " ,.' '244Washirigton Trust Building,... -f' No.wmber 17.1967 r i t "MR.JOSEPH F"SHAlt~Y· ADI-ITUXSTRATIVE ASSISTMJT .tAPAR'I'l·:ENT OF RlWENuE BURLAt OF COUNTY CO~ECTION~ INHERITAnCE TAX DIVISION liARRrSBURG,PENNSiLVMI.IA ,l7lZl RE: ,, 'Estate of IRENE'CUTHRIE Date'of 'death'Martp 29.1967 'Late of,Canon8burgh.l'~ennsylvsnia. File (J 9397-09 t 1II .An e;.ror ,,,ao'made ~n the app~sem.nt or the above mentlQnedestate.Und.,r,~eal Property,the pfOpert1 was sold tor $3,500.06 betorethe 'decedent died aid'the attome,-reported the proeeedo from the saleg our'.appraieerr.used the';pro¢e~8 fr01!l$~g249.65 to $.3g5oo.00..' This i~'one of the-~rro..a."The'Real J:Toperty unde1"Pereonal Property~ sho~d'ba $2.249.6S..'.~." The ba.nk aeco~t ehotild be'$4-.459.20 end not$4,926035 .. ,.'• J 't.,'.l~B.1~c~rreet 0\11"records,?,Awaiting yo¥r ~B,",r.I remain, ...".., lIed, .. ;, "•.t,"~'• .' 244 Washington Trust Building november 17.9 1967 MR.JOSEPfI'Fa SHAMAY .ADM1M~STRATIVE ASSISTANT tB:PAItn:mN·T OF :REVENtJE BUREAU OF cotr~~COLLECTIONS INHERITANCE TAX DIVISION Hft.RRISBPRC,PENNSYLVANIA 1712? RE:Estate of Lf{ENE GUTdRIE Date of death Mareh 29~1967 Late of C.anonaburghJ Pen,'''lsylvaIlia File Ii 9397...oS An error was wade on the app~isement of the above mentioned estate. Under Real PropeI'tYD the pro.perly was sold for $3,5OOe oo before the decedent died and the attorney reported the proceeds from tt.e s,rliea our appraiser raised the proceeds from $2»249065 to $311500.00" This iB ene of the errors.The Real Property under Persc:ma1 Prvperly should ba $2 g249.65. The bank account should be $4,459.20 and not$4,926035o limy \-fe correct our :records?Awaiting your answer,I remin, lIed Very truly y'ours, ..)j <.~':://:::",//;/()'~r'A ..J(._.~0'_4.c;.;-··Xj..-~(;'.:.",//"-"":'.1< Wo Ro dlJ.ANEy~CHIEF ·J.d-:'PRAlSER -- .i ~.\ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG 17127 November 29,1967 W.R.Chaney,Chief Appraiser Inheritance Tax Division 244 Washington Trust Building Washington,Pennsylvania 15301 Re:Estate of Irene Guthrie Date of Death -March 29,1967 File #9397-08 Dear Hr.Chaney: .We wish to acknm"ledge receipt of your letter of Novem- ber 17,1967. In accordance with the information expressed therein you are authorized to correct the appraisement filed September 20,1967 by correcting the item on the Personal Property,proceeds from sale of dwelling house situate at 170 Smith Street,Canonsburg,Pa •.,by reducing the amoUnt from $3,500.00 to $2,249.65.You are further authorized to correct under Personal Property the balance of the First Federal Savings &Loan Association in Washington,Pa.,savings account #S 3929 from $4,926.35 to $4,459.20.These corrections will result in changing the total of Personal Property from $8,426.35 to $6,708.85. Will you please make these and all other necessary correct- ions to the record. Tax Division IK/flv .~: For:Richard L.Witmer,Director Bure~u of County Collections RALPH W.PEACOCK CHARLES C.KELLER DAVIS G.YOHE REED B.DAY KENT C.PUTNAM ..JAMES D.STRADER LAW OFFICES PEACOCK,KELLER a YOHE EAST BEAU BUILDING 68-70 EAST BEAU STREET WASHINGTON,PA.15301 AREA CODE 412 222-4520 March 29,1968 Judge p.V.Marino Orphans'Court County Court House Washington,Penna.15301 In Re:Guthrie Estate Inheritance Tax Matter .Dear Judge Marino: I acknowledge receipt of your letter of notification in the above captioned matter concerning a hearing on Friday,March 29,1968 at 3:00 o'clock p.M. This is another case in which the Department of Revenue and the.Attorney General's Office in Harrisburg did not have advance notice of the appeal.I enclose a copy of the letter which I sent to the Assistant Attorney General, Francis Gafford,who is in charge of all Inheritance Tax matters.By phone on Thursday,March 28,1968,he has instructed me not to appear at the hearing and to notify the court that the Commonwealth will not object to the claim which the personal representative is filing for services rendered by him prior to the death of the decedent,on a showing that the other heirs have consented in writing to the payment of this claim.Mr.Kusturiss assures me that consent has been given and if he will exhibit this to the court,\we are content to have the Inheritance Tax figured on the basis of the revised figur s. CCK:jjk Enclosure cc:Attorney Michael E. ~..r l •~-t'....},.I\~.~":"~,'.,.'cc:;~....,~.-"'."01•.',.,/,''"¥(,,;',::~,~:'.:.'"" ..,'.'t _..~l. William Chaney'-,' 1 ~6 '-;- ....y ••.....li.,.,~~..,-1 ...,.,~t.....'..,."'., ,.... ,"~..", ,....\!~ J'''Ii,.f>,'I'..;\0. ," .,'t ~~tl ,.....' "Y"'I'(<_._ ,'...".~ ", '';: " -.'.- , " ",\,,,, ~'.. \ Ma,x'oh "20,1968" .1 .... ",. " 't " ~attord"Deput1 Attorney ae~eral ",~,-',.~ iii.•I J.~, In Re:Estate of Irene Guthrle,deceased,' No.2 of 1968' J •• ." ;, ., "..-<fl, / ;c.. ;.J.t , ", ....,:- •~},c C'ommonwealth'of 'Pennsylvania Office of the Attorney General'. ' Harrisburg.Pa."17120 .." •f j .t' t .'Attentlonc Francis J. "Dear Mr.Gafford:"" , "'I have no way ot knowing whether this was ever communicated witbthe ," Department of Revenue or with your q~liee..'":'"::",.;',I ".....,-..":, ~..tt •r ..•.....r '~',+••l ~."•.''to ~+.1.f.'JIfyouwishmetorepresenttheCommonwealthatthetime,of the scheduled ", ,. hearing,Friday,~rcb 29,1968 at 8:00 o'clock p.M••I shall be happy to do so.'. 1 have takell the liberty of checking .the file to find out exactly what the problem is ": ,and 1 find that the local InherItance Tax Office bas dented a claim against the estate ".. by the personal representative covering his services to the decedent during her ,'."," .lifetime.The decedent was an incompetent and required,continuous care.I enclose a copy of the claim,·whlch is In the sum of $2,170.00.The rate of tax bere ...: 'Involved is 150/0 so the amount of tax involved is $325.50.",~,,..,-,.'. " ,~-\:'~'!(""',."~t ,'.""•j ,..',I ~!1closeacopy ot a letter received from our Orphans'Coul't Judge in the -" above captioned matter~I hava checked with the local Inheritance Tax Office :,'"" and find that notice was given to that office by letter from the attorn~ifor the;, estate that he was dissatisfied with an earlier correctloll made in thQ computation" of Inheritance Tax and that he was appealing and asking the court to hear the matter ,at the'time of the Audit.·~""'..':",,." ",'::J II'~• .....~,;-.-....,..- •~,~I r ,~'" .,,. ,. ~'.,'>" , < " .t '.. ."-,~ '..'.\ .......',. t 'f~ ','..... ... ~'.,' t.,'~. ,~J •"-t,•J '.l ... :I.~'. ">':,'The porsonall'epresentative got the written consent of all ot the other bell's'-'"',;:i.·..,.'~~"to this c~ge Qnd this,consent is of record with the estate papers.'.,'r 1\t:.>......:.'Jt 1011 wlsb rite'to clU"~thls matter turt~r.please contact me·'r.ight ~wa;•'",~, !,'a~d ~wou14 apprec~te any 1nstructlons you might ba~e.with the above before you.~,' I .0,....~•4,~I /,"'.•..'..I.''~i~t r:,J.",,~""".,",;,Very tru1Y,yourl!J~".,'-' Ii ,,'; !-" ~,_ t -, .', .' ,"~.".: ,,' .., ,-I, ~..,,''11.',.... "~ "'-'; .""..~,.,," ::.:~...'. .""i B1 ." Charles C.Keller..,."" ,1, .PEACOCK,KELLER"&YOHE .." ( \,' "".. •,I j .I ~~"• ",'~t ", ,''r ''CCK:jjk ,'< ~.,,.Enclos~es .. ,.., 'f ' L '"