HomeMy WebLinkAboutOC1968-0277 - ESTATE OF DIAMOND-,.
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Affi~uuit (@f 1fxrrutnr ®r i\~miui6trutnr
~tatr of 'ruusyluattta {
Qtouuty of lIas4tugtou }ss:
Personally before me,the undersigned authority,a .---..._~in and for said
County and State,appeared _9A'J'.H~RJ.NE._HJJ.illMAN.._:O'IM1QNP.-..._who,being duly
sworn according to law,deposes and says that she is the Co-ecutr "of the es-
tate of __QEQB..Q~..~.!.._l!..J;M1Q_:~rp.J.deceased,that the foregoing schedules constitute a
complete inventory and appraisement of the real and personal estate of ._..Q.E.QRQ.E....E.•...D.IAMQ1JI.L,
deceased,except real estate outside the Commonwealth of Pennsylvania;that the figures opposite
each item of real and personal estate in the foregoing schedules are determined and stated by the
undersigned to be the fair value of said items as of the date ~8u~rdeath,based upon a
just appraisement of each item made by the~ve named ...jrxjgkOOltmr.
:-Sf~Jt;~SUb.s:ribed be
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..................;...I.." ·..·/&~~K~INSTRUCTIONS Co-Executru
1.An inventory must be filed within three months after appointment of personal representative.
2.A supplemental inventory must be filed within thirty days of discovery of additional assets,
3.1 Original and 2 Copies and 2 RCRI-34,Under $10,000;1 Original and 2 Copies and 2 RCRI-33,
Over $10,000,including Copy of Will;1 Original and 3 Copies and 2 RCRI-33,Over $50,000,in-
cluding 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
3Juurutory aub i\ppratsrmrut .of the goods and chattels,rights and credits which
were of q~Q.~9:f-;~.~...P..~QNP.late of J7..w.:j):-.I)').QIrt....Ay.~:m.:t),~.,.
East Washington Bora,Washington County,Pa"taken and made in conformity with the above affidavit.
DOLLARS CENTS
See attached schedule 08
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Inventory and Appraisement
IN THE ESTATE OF
..................G.l?Qr.g~E.•...PJ!'l-.mRAq .
Filed ,19 ..
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Roy Thomas Clark,Esq.
Kenney,Stevens,Clark &Semple
Gateway Two Suite 1677
Pittsburgh.Pennsylvania 15222
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AFFIDAVIT OF ExEctrTbR OR ADMINISTRATOR
ss:State of Pennsylvania)
County of Allegheny )
Personally before me,the undersigned authority,a •••~9t~fY.P~~+}C....in and for said County
J.DONALD PATTON,Senior Vice President of
and State,appeared •••••••••.••••••••1~~.V~t9~.~~1t9~~.?~.9f.~t11~?V~g~.
who,being duly sworn according to law,deposes and says that he is the g~ecutor ~istxKtMx
of the estate of •••g~~g~.~:.~~9~..,deceased,that the foregoing schedules constitute a com-
........~~~~.
~o-Executor -~iS&KM&oot
Senior Vice President
)
)
)
)
)
Sworn and subscribed before me this
plete inventory and appraisement of the real and personal estate of .•••••g~~g~.~:.~t~9~.....,
deceased,except real estate outside the Commonwealth of Pennsylvania;that the figures opposite
each item of real and personal estate in the foregoing schedules are determined and stated by the
undersigned to be the fair value of said items as of the date of the decedentfs death,based upon
a just appraisement of each item made by the above named Co-Executor ~i8&KMkoot
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day of ..7~.~.;:~.~~.~.X 111f 1~-~~.......... . .~.d i?...~.
'-"Notary Public (/
lELAND T.DAY,t;QTATi FUBLIC
PITTS3URGH,ALLEGHENY COUNTY
MY COMMiSSIO:1 EXPIR~S fEBRUARY 1.1911
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INVENTORY
of all real and personal estate of GEORGE E.DIAMOND,Deceased,late of 17 Wilmont Avenue,
East Washington Boro,Washington,Washington County,Pennsylvania.
PERSONAL ESTATE SCHEDULE
The Union National Bank of Pittsburgh
Checking account
Pittsburgh National Bank,Wa,~hington Office
Checking account
,-Refund on Safety Deposit Box rental
-Washington Steel Company
Net salary for period ending 2/29/68
Mt.Lebanon Golf Club Membership Certificate (sold)
I
St.Clair Country Club Certificate of Membership #494 (sold)
La Gorce Country Club Certificate of Founder Membership
(1/3 interest)(sold)
Agreement dated 4/26/54 representing undivided 1/32nd interest
in Stephen Corns Well #1 situated in Kilbuck &Hardy Township,
Holmes County,Ohio
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Stocks
100 shares Baker Oil Tools,Incorporated
Common @20 15/16
ex-dividend 1/31/68
7,000 shares Canonsburg Metal Company
Capital
7,000 shares Canonsburg Metal Sales Company
Capital
200 shares Chemex Industries,Inco~porated
Common @3 3/4
100 shares Diodes,Incorporated
Capital @13 1/8
100 shares Espey Manufacturing &Electronics Corporation
Common @16 3/8
100 shares Flintkote Company
Common @22 5/16
100 shares Helmerich &Payne,Incorporated
-Common..@.2.,3.:1/2..
$24,125.99
2,782.88
2.10
5,094.30
3,300.00
1,850.00
629.47
80.00
2,093.75
15.00
497,956.29
331,970.86
750.00
1,312.50
1,637.50
2,231.25
2,350.00
Stocks_(continued)
1,750 shares Canonsburg Trading Company
Capital Undetermined
100 shares Los Angeles Life Insurance Company
Common @ 50
60 shares Moreland Gas &Oil Corporation
Capital
1,000 shares Opemisca Explorers Limited
@ .29 1/2
100 shares Pan American World Airways,Incorporated
Capital @20 9/16
dividend of record 1/26/68
200 shares Tassette,Incorporated
Class A @7 5/16
$5,000.00
0.00
295.00
2,056.25
10.00
~,462.50
40 shares Veneered Metals,Incorporated
Capital
100 shares George Washington Hotel Corporation
Capital @ 12
15,528 shares Washington Steel Corporation
Common
dividend of record 2/2/68
Bonds
$100 face value,U.S.Savings Bond Series E dated 2/1/57
due 1/1/66 @75
Interest from 2/1/57 to 2/1/68
$100 par value,Greater Washington Ice Skating Association
Twenty-year 5%Bond dated 9/30/68
due 9/1/78
REAL ESTATE SCHEDULE
REAL ESTATE IN PENNSYLVANIl\
None
MEMORANDUM OF REAL ESTATE OUTSIDE
THE COMMONWEALTH OF PENNSYLVANIA
None
Undetermined
1,200.00
263,976.00
2,717.40
75.00
37.04
0.00
$1,155,011.08
$0.00
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$0.00
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CODICIL
to
LASTWILL AND TESTAMENT'
of
GEORGE E.DIAMOND
"
I,GEORGE E.DIAMOND,o(Washington Gounty,'Pennsylvania,do
make,publish and declare this to be a Codicil to my Last.Will and Testament
dated February 19,1953.
FIRST:Whenever in my said Last Will and Testament I refer to child-
ren born of the marriage between CatherIne Hindman Diamond and me,the
said phrase shall be construed to include Bradley Hayden Diamond,a child
born November 17,1955 who at the time of the execution of this Codicil is in
our custody,and who,it is contemplated,will be adopted by me 'and my wife,
Catherine Hindman Diamond.Provided,however,that if the adoption of the
"
said Bradley Hayden Diamond by me and my said wife,or either of us,has n~t
been approved by a Court of competent jurisdiction within five (5)years from the
date of this Codicil,the said Bradley Hayden Diamond shall'not qe e~titled to
share in my estate and the provisions of this Codicil shall be nuli and void.,
SECOND:Except as herein provided,.the said Last Will and Testament
dated February 19,1956 shall continue in full force and effect.
1956~
IN WITNESS WHEREOF,I have hereunto set my hand ~nd sealthis/l~
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day of ~::;p.;....;;.~-----
Signed,sealed,published and declared by the said GEORGE E.DIAMOND "'t.
as and for a Codicil to his Last Will and Testament,in the presence of us,who,at
his request,in his presence and in the presence of each 'other,have hereunto
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subscribed our names as witnesses.
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LAST WILL AND TESTAMENT·
-I,GEORGE E.DIAMOND,of Washington County,Pennsylva-
nia,do make,publish and declare this my Last Will and Testament
hereby revoking and declaring null and void any and all Wills and
Codicils by me at any time heretofore made.
FIRST:I direct my Executors to pay my just debts,-
the expenses of my last illness and my funeral expenses.
,
purposes and in the marital deduction allowed my estate.My Exe-
cutors shall exclude from this gift,which is for the benefit of
my wife,any terminable interests which would not be deductible
as part of the marital deduction allowed my estate 'if given to
my wife.
THIRD:In the event my wife,Catherine Hindman Diamond
give,devise and bequeath to The Union
National Bank of Pittsburgh,as Trustee under that certain Re-
vocable Life Insurance Trust Agreement dated February 18
SECOND:I give and bequeath all my household goods,
jewelry,automobiles and other purely personal effects to my
wife,Catherine Hindman Diamond,if she survives me.In the
event my said wife predeceases me,I give ~nd bequeath the afore-
said items to the children born of the marriage between Catherine
1953 and actually executed by me prior to my signing of this Will
so much of_my estate as will afford my estate the maximum allow-
a~e ma~1tal deductio~under Federal Estate Tax Laws when this
hare of my estate is considered with any and all other _property
of mine (including life insurance)passing or which has passed to
my wife under the terms of this Will or otherwise and which other
property is inclUded in I!ly gross estate for Federal Estate tax
Life
My Trustee shall hold this property as Fund "AU in
accordance with the terms and vrov1sions of the-Revocable
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•iInsuranceTrustAgreementreferredtoabove.
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FOURTR:All the rest,residue and remainder,of my
estate,of whatsoever kind and nature and wheresoever-situate,of
which I shall die seized and possessed or to which at the time of
my death I shall be entitl'ed,remaining after the payment of
taxes as hereinafter provided,I give,devise and bequeath unto
The Union National Bank of Pittsburgh as Trustee under that cer-
tain Revocable Life Insurance Trust Agreement referred to in
Paragraph THIRD above,to be held by it as Fund "BIf in accordance
with the terms of that Agreement.
FIFTH:In the event that the said Life Insurance Trust
Agreement has been revoked,or should the policies deposited
/
thereunder have lapsed,the property herein given,devised and
bequeathed to The Union National Bank of Pittsburgh under such
Trust Agreement shall be held ,by it in trust in accordance with
'the provisions of the said Life Insurance Trust Agreement in its
form immediately prior to the execution of this my Last Will and
Testament.
SIXTH:I authorize my Executors to sell any and all
real estate of whfch I die seized,at public or private sale,for
such'prices and upon such terms and conditions as they shall deem
,
advisable,and to make,execute and deliver good and sur~icient
deed or deeds therefor;conveying title thereto in fee simple
absolute or for any less estate to any purchaser Or purchasers.
SEVENTH:I authorize my Executors to make distribution
of my estate in kind"in cash,or partly in kind and partly in
cash,as my Executors shall believe advisable.
EIGHTH:I direct my Executors to payout of the prin-
.cipal Of Fund "B"all Federal ,Estate,State Inheritance,or
Estate and Succession Taxes imposed upon or with respect to my
.'estate or any property in which I may have an interest,including
any property not forming a part of my testamentary estate but in-
cluded in my gross estate for tax purpos'es,except any property ,
over which I have a taxable power of appointment in event it
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shall be held'that I have not exercised such power of appointment
in this Will,a~such times'and in such manner as my Executors,
in their discretion,shall deem advisable;and no such taxes or
.any portion thereof so paid shall be collected from or paid by
any other person,persons or corporations by way of reimburse-
ment,proration,apportionment,or otherwise.,
NINTH:In the event my wife,Catherine Hindman
Diamond,fails to survive me,I appoint my sister-in-law,Mrs.
Nell H.Bilby,of Pittsburgh,Pennsylvania,as Guardian of the
Person of my minor children.
,J.,.
TENTH:I name and appoint The Union National Bank of
Pittsburgh and my wife,Catherine Hindman piamond,or the sur-
vivor of them,as Executors or Executor of this my Last Will and
Testament,and I further appoint The Union ,National Bank of
Pittsburgh and my wife,Catherine Hindman Diamond,or the sur-
vivor of them,as Testamentary Guardians or Guardian,as the case
may be,of the estates of minors entitled to distribution here-
under,giving and granting to them in the capacity as Guardians
of the estates of minors the po~er to agree to any distribution
of my estate that they deem adVisable;the power to retain any
property,real or personal,received by them in kind and ,the
power and authority to sell the same upon such terms and condi-"
tions as they believe adVisable,giving good title to any real
estate thus sold;and the power and authority··to invest in such
stocks,bonds and/or other investments they deem adVisable,with-.
out being limited to those investments in which guardians are by
law required to invest minors I funds;and giving and gra'nting to
them in this capacity the power and authority to disburse to or
for ,the benefit of the minor wards so much of the income from the,.principal of the minorIs share of my estate as they,in their
sole discretion,deem adVisable for the minorIs comfort,sup-
port,maintenance and complete education,including preparatory,
college or post-graduate or professional training,and to aid th
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minor in the event of any illness,injury or'other emergency
affecting the'minor wards wherein money is needed.q
IN WITNESS WHEREOF,I have hereunto set my hand and
seal this 19th day of'February,1953.
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'Signed,sealed,published and declared by the above
named Testator,GEORGE E.DIAMOND,as and for his Last Will and
Testament,in the presence of us,who,at his request,in his
presence and in the presence of each other,have hereunto sub-
scribed our names as witnesses•
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it REVOCABLE LIFE INSURANCE TRUST AGREE~1ENT
THIS AGREEMENT,entered into this 18th day of
February ,1953,by and between GEORGE E.DIAl40ND,of
Washington County,Pennsylvania,hereinafter referred to as the
"Insured";
AND
THE UNION NATIONAL BANK OF PITTSBURGH,of Pittsburgh,Pennsylva-
nia,hereinafter referred to as the "Trustee".
WI TN E SSE T H:---- ----- --
WHEREAS,the policies of life and/or accident insurance
issued on the life of the said George E.Diamond,which are lis-
-ted on the attached Schedule "A",are to be made directly or
contingently payable to the Trustee.
NOW,TliEREFORE,the parties hereto agree that at the
death of the Insured,or at the death of the Insured's wife,the
Trustee shall collect the total amount Of insurance then payable
to it as Trustee hereunder,and the Trustee shall hold the amount
so collected upon the following trusts.
ARTICLE I
If the Insured's wife,Catherine Hindman Diamond,is
living at the time of his death,the Trustee shall hold in trust
as Fund "A"such amount of the property in its hands as,when
added to the property receivable and designated for Fund "A"
under the provisions of the Insured's Last Will and Testament,
will afford the Insured's estate the maximum allowable marital
deduction under Federal Estate Tax laws when this property is
considered with any and all other property of the Insured,pass-
ing,or which has passed,to his wife urider the terms of his Will
or under the terms of this Agreement or otherwise,and which
other property is inclUded in his gross estate for the purpose of
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computing the Federal Estate Tax and in the marital deduction
allowed his estate.The Trustee shall exclude from this gift for
the benefit of the Insured's wife,any terminable interests which
would not be deductible as part of the marital deduction allowed
the Insured's estate if given to the Insured's wife.
The Trustee shall hold in trust as Fund "B"any and
all other property in its hands not held in Fund "A",together
with any property receivable and designated for Fund "BIf under
the provisions of the Insured's Will.
A.The Trustee shall pay the net income from Fund IfA"
to the Insured's wife,Catherine Hindman Diamond,.in installments
convenient to her but not less frequently than annually for and
during her lifetime.During her lifetime,the Insured's wife
shall have the right to withdraw and consume,demand and receive
all or any part of the principal of Fund If A".
Upon the death of the Insured's wife,Catherine Hindman
Diamond,the Trustee shall pay and distribute the then remaining
principal of Fund "A"as the Insured's wife shall appoint and
direct in her Last Will and Testament,whether ~o her estate or
otherwise.In default of such appointment or direction by the
Insured's wife in her Last Will and Testament,the Trustee shall
add the then remaining principal of Fund If A"to Fund "Elf and
such amount so added shall be held in trust and distributed as
if it had constituted an original part of Fund IfBIf.
B.(1)The Trustee shall pay the net income from
Fund "B"to the Insured's Wife,Catherine Hindman Diamond,in in-
stallments convenient to her but not less frequently than annuall
for and during her lifetime.During the time the Insured's wife
is receiving income from Fund "BIf,the Trustee is authorized to
pay and distribute to her,or for her benefit,or to or for the
benefit of the children of the Insured's marriage with Catherine
Hindman Diamond,from time to time,so much of the principal of
Fund "BIf as the Trustee deems advisable for her and/or for their
comfort,maintenance and support,and in the case of the children
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of the Insured's marriage with Catherine Hindman Diamond,for
their complete education,including preparatory,college and post
graduate or professional training,and to aid her and/or them or
any of them in the event of any circumstance or condition affect-
ing her and/or them or any of them wherein money is needed.In
the event that any of the said children of the Insured,during
the lifetime of the said Catherine Hindman Diamond,desires to
purchase a home or a business,or to invest in a business enter-
prise in which he or she shall be employed,the,Trustee is
authorized,after giving due consideration to the present and
future needs of the said Catherine Hindman Diamond,to loan to th
said child such funds as the Trustee,in its absolute discretion,
may deem advisable for such purposes.In making such loans,the
Trustee shall charge at the rate of not less than four (~%)per
cent per annum,but shall not be obligated to take security for
the loan or loans.
(2)Upon the death of the Insured's wife,Catherine
Hindman Diamond,or upon the Insured's death in the event his
wife fails to survive him,the Trustee shall diyide the then re-
maining principal of Fund "B"into as many equal shares as there
are children of the Insured's marriage with Catherine Hindman
Diamond then living and children of the Insured's said marriage
then deceased with issue of them surviving at the time for this
division.
(a)One of such equal shares shall be held for
the use and benefit of each of the then living children of
the Insured's marriage with Catherine Hindman Diamond,and
during the minority of each such child of the Insured,the
Trustee shall disburse to or for the benefit of each such
child of the Insured so much of the income from and so much
of the principal of his or her share of Fund "B"as the
Trustee,in its discretion,deems advisable for his or her
comfort,maintenance,support and complete education,in-
cluding preparatory,college or post-graduate or professiona
training,and the Trustee shall accumulate any balance of
net income.As and when each such child of the Insured
attains the age of twenty-one (21)years,the Trustee shall
add any accumulated income thereon to his or her share of
li'und "BII and shall pay to each such child of the Insured,
in quarter-annual installments,the net income from the thus
augmented principal of his or her share of Fund liB"until
he or she attains the age of thirty (30)years,at which
time the trust for his or her benefit shall end and the
Trustee shall distribute to him or her the then remaining
principal of his or her share of Fund "BII,absolutely and
free of any trust.
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(b)One of such equal shares shall immediately
vest in and be distributed to the then living issue,per
stirpes,of each deceased child of the Insured's marriage
with Catherine Hindman Diamond,such distribution to be
absolute and free of trust,sUbject,however,to the mino-
rity provisions hereinafter set forth.
(c)In the event any child of the Insured's mar-
riage with Catherine Hindman Diamond dies during the separat
trust herein created for his or her benefit leaving issue
surviving him or her,the Trustee shall pay and distribute
the remaining principal of his or her share of Fund "B"to
his or her then living issue,per stirpes,absolutely and
free of trust,subject,however,to the minority provisions
hereinafter set forth.In the event there shall be no issue
surviving him or her,the Trustee shall divlde his or her
share into as many equal parts as there shall be children of
the Insured's marriage with Catherine Hindman Diamond living
at the death of such child and children of the Insured's
said marriage then deceased but leaving issue then surviving.
One of said equal parts shall be held in trust and/or dis-
tributed to each of the then living children of the Insured's
marriage with Catherine Hindman Diamond as an addition to
his or her original share hereunder and one of said parts
shall be distributed absolutely to the then living issue of
any deceased child of the Insured's said marriage,per
stirpes,subject,however,to the minority provisions herein
after set forth.
(d)During the continuance of the trust or trusts -
herein created1 the Trustee is authorized,in its discretion,
from time to t1me,to disburse to or for the benefit of the
children of the Insured's marriage with Catherine Hindman
Diamond so much of the principal of their respective shares
of Fund "B"as the Trustee deems advisab+e-for their comfort,
maintenance and support and complete education,inclUding
preparatory,college and post-graduate or professional train
ing.The Trustee is further authorized to disburse from
their respective shares so much of the principal thereof as
the Trustee deems advisable to aid the Insured's said child-
ren in the event of any illness,injury,or other emergency
or condition affecting them or any of them wherein money is
needed.In the event that any of the said children of the
Insured,after reaching the age of twenty-five (25)years
and prior to becoming thirty (30)years of age,desires to
purchase a home or a business,or to invest in a bUSiness
enterprise,the Trustee,in its discretion,is authorized to
disburse to such child of the Insured one-fourth (1/4)part
of his Or her share of the trust estate as the same shall
then be constituted,free and clear of the trusts herein
created.
C.If,at the time distribution is to be made here-
under in accordance with the foregoing provisions,none of the
persons named or described above is living to take the principal
of the trust estate,the then remaining principal of the trust
estate shall be paid and distributed one-half to the then liVing
heirs of the Insured and one-half to the then living heirs of the
Insured's wife,Catherine Hindman Diamond,the identity of the
said heirs to be determined in accordance with the then existing
intestate laws of the Commonwealth of Pennsylvania.
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ARTICLE II
A.Neither the principal nor the income of Fund nB"
shall be liable for the debts of any beneficiary hereunder,nor
shall the same be subject to seizure or attachment by any cre-
ditor of any beneficiary under any writ or proceeding at law or
in equity,and no beneficiary hereunder shall have any power to
sell,assign,encumber or in any manner to anticipate or dispose
of his or her interest in Fund "B"or in the income produced
thereby.
B.If any beneficiary,not hereinabove specifically
provided for,who is entitled to receive a share of the principal
of·the trust estate shall be a minor,the Trustee is hereby autho
rized and empowered to continue to hold and manage such share for
the benefit of such minor during his or her minority and the
Trustee may accumulate all or any part of the income from such
minor's share or pay so much thereof,together with such amounts
of the principal of his or her share of the trust estate as it
shall deem proper for his or her education,maintenance and wel-
fare.
C.In the disbursement of funds directed to be paid to
or for the use and benefit of any beneficiary who shall be a
minor,the Trustee may make payment of the same to the parent,
guardian,or such other person as may have custody of the person
of that minor at the time such payments are made,to be used for
the education,maintenance and support of such minor,but without
liability on the part of the Trustee to see to the application of
said payments by the payee,and the receipt of any such person
shall be a full acqUittance of the Trustee as to any amounts so
paid.This shall be construed as a power only and shall not ope-
rate to suspend the absolute ownership thereof by such minor nor
to prevent the absolute vesting thereof in such minor.
ARTICLE III
The Trustee shall have the following powers:
-5-
I1t·,.
j
'1
A.To retain as an investment for the trust estate,
without any duty of diversification,any and all securities,or
other property,real or personal,received from the Insured's
estate,and the Trustee shall not be responsible for any loss by
reason of such retention.
B.To invest and reinvest the trust estate in such
stocks,bonds,mortgages,securities or other property,real or
personal,as it may believe advisable,without being limited to
the classes of securities or investments in which trustees are
authorized by law to invest trust funds.
c.To sell any and all real estate received hereunder,
at such times,at pUblic or private sale,for such prices and
upon such terms as it shall believe adVisable,and to make,exe-
cute and deliver any deed or deeds therefor,conveying title
thereto in fee simple absolute,or for any less estate,to any
purchaser or purchasers,freed and discharged of any and all
trusts hereunder.
D.To sell,exchange,lease,encumber,option or other
wise dispose of all or any portion of the trust estate in such
manner and upon such terms and conditions as it shall believe ad-
Visable,and to make,execute and deliver deeds,mortgages,
leases,assignments and other documents necessary to effect any
of these powers.
E.To make distribution of the trust estate to any
person entitled thereto in kind,in cash,or partly in kind and
partly in cash,as it shall believe advisable.
F.To purchase as an investment f~r the trust estate
any securities or other property,real or personal,belonging to
the estate of the Insured,and to hold the same for such period
of time as the Trustee may believe advisable,without liability
for any depreciation in the value thereof;or,in its discretion,
to make loans,secured or unsecured,to the Insured's estate
without liability for the nonpaJ~ent thereof.
-6-
.,.
L-.._ _
•
-··-------------------................··-_-Oiiii-__·...--=====;;,;;;;o;;;;;;;;;;;o:;;;;;;;~
G.To register or carry without referring to the trust
estate any securities,investments or other property held by it
hereunder in its own name or in the name of a nominee or nominees.
H.To vote any and all stock held in the trust estate
and to participate in any reorganization or merger of companies
or corporations whose stock is held in the trust estate.
I.To pay from the principal of Fund "Bu,if the In-
sured's Executor is unable to comply with the direction to pay
such taxes from the residue of the Insured's testamentary estate,
any Federal Estate,state Inheritance or Estate and Succession
Taxes imposed upon or with respect to the Insured's estate,pass-
ing under the Insured's Will or otherwise,at such time or times
as it may deem adVisable,and no such tax so paid shall be col-
lected from any beneficiary hereunder Or under the Insured's
Will by way of apportionment or proration.
ARTICLE IV
It is agreed that the Trustee shall in no way be.bound
to pay the premiums on any policy or policies payable hereunder,
nor to see that any such policy or policies are kept in force,
its obligation regarding the policies during the Insured's life-
time being confined to the safekeeping thereof.
ARTICLE V
A.The Insured reserves the right during his lifetime
to revoke,alter or amend this Agreement,in whole or in part,
by serving written notification to that effect on the Trustee.
B.All benefits,privileges and options accruing or
available under any of said insurance policies prior.to the death
of the Insured,inclUding any right reserved in any of said
policies to the Insured to change the beneficiary thereunder,to
convert the said policies 'into other forms of policies,to borrow
in accordance with the terms of said policies,to pledge,hypo-
thecate,sell or assign the same or any of them,and to receive
_____~7..
,.
and collect all dividends and other payments and the proceeds of
maturing policies,shall be for the sole benefit of the Insured
and shall not be sUbject to this Trust.If the Insured changes
the beneficiary under any of said policies or surrenders any such
policy for its cash sl~render value,such act shall have the
.-
effect of revoking this trust with respect to the policy or
policies so changed or surrendered.
C.It is also expressly understood and agreed that
any or all of the policies deposited under the terms of this
Agreement may be assigned by the Insured for the purpose of ob-
taining a loan on the said policy or policies,and that upon the
Insured's request,the Trustee,as beneficiary named in any or al
policies deposited hereunder,may join in such assignment to any
indiVidual,partnership,corporation or association,and in so
doing shall not,by reason of such joinder,in any way be or be-
come liable to any person interested hereunder.
D.Upon receipt of written request from the Insured,
the Trustee shall be bound to deliver to the Insured any policies
in its possession and to reassign to the Insured any policies
theretofore assigned to it.
E.The Insured shall have the right to include within
this Agreement other life and/or accident insurance policies in
.
addition to those described in Schedule "A"attached hereto.
ARTICLE VI
The payment by an insurance company of the proceeds of
any policy of insurance to the Trustee shall be a full discharge
of said insurance company on account of such policy,and such in-
surance company shall in nowise be responsible for the proper
discharge of the trust or any part thereof.
ARTICLE VII
The Trustee shall be responsible for the proceeds of
the policies only as,if and when paid to it,and the Trustee
-8-
---:11.=..:...~__-:..__:..._:~.:.:..:-__....:.::-.-_....'---J
·'.
,1
L.
shall not be liable to anyone if for any reason the policies,or
any of them,shall lapse or otherwise be uncollectible.Except
at its own option,the Trustee shall not enter into or maintain
any litigation to enforce payment of the policies,or any of.them
until it shall have been indemnified to its satisfaction against
all expenses and liabilities to which it may,in its jUdgment,be
subjected by such action on its part,but the Trustee may utilize
the proceeds of any policy to meet expenses incurred in connec-
"tion with enforcing payment of any other policy•.
ARTICLE VIII
During the lifetime of the Insured,the Trustee shall
receive no compensation for its services hereunder.Following
the death of the Insured,the Trustee shall be entitled to de-
duct five (5%)per centum of the gross income of the trust estate
as compensation for its services hereunder and in addition,upon
the termination in whole or in part of any trust hereunder,to
deduct from the principal thereof such reasonable compensation
as would be approved by a court of competent jurisdiction.
IN WITNESS WHEREOF,the Insured has hereunto set his
hand and seal,and the Trustee has caused this Agreement to be
executed by its dUly authorized officers and its corporate seal
to be hereunto affixed as of the day and year first above written.
WITNESS:
~.'.,-
-'-
ATTEST:
ASS"!'TRUST OFFICER
-9-
..-.._--_~_.__.•-_...•_-"-r--"--'--'-----..---~._~.
r 1
I'.J'A .....,.....
~--~-..,..-~-----
1
I
1 NA1'1E OF COJ.TPANY POLICY NUl1EER AlfOUlfl'I
l
P-915,799JAetnaJ.Jife Insurance Company $10,000.00I,
I Prudential Life Insurance Co.10,136 ,226 5,000.00i
1 Prudential Life Insurance Co.12,326,128 5,000.00IIWestern&Southern Life
f Insurance Company 2339l8-A 1,000.00IIIOccidentalLifeInsuranceICompany(Group;Hashington
1,716,036SteelCompany)7,500.00I
I
I Occidental Life Insurance
Company (Group;\v'ashingtonISteelCompany)23lro-L 1,500.00 :rr,
!
1
.'-
I.
I
SCHEDULE "A"
)
,.'".
JCH:mkg 4/12/56
SUPPLEMENTAL AGREEMENT
TOA
REVOCABLE LIFE INSURANCE TRUST AGREEMENT
THIS AGREEMENT made and entered into this /6.-z:I day of
Washington County.Pennsylvania.hereinafter referred to as the "Insured".
AND
THE UNION NATIONAL BANK OF PITTSBURGH.Pittsburgh.Pennsylvania.
hereinafter called the "Trustee".
WITNESSETH:
WHEREAS.The Insured and the Trustee entered into a Revocable Life
Insurance Trust Agreement dated February 18.1953 wherein
the Insured made certain provisions for the distribution of his
estate to his wife.Catherine Hindman Diamond.and to the
"children of the Insured's marriage with Catherine Hindman
Diamond";and
WHEREAS.The said Insured and Catherine Hindman Diamond now have
custody of an infant child known as Bradley Hayden Diamond.
born November 17.1955 and are about to petition the Orphans'
Court of Washington County for adoption of the said child;and
WHEREAS.The Insured desires to provide for the said Bradley Hayden
Diamond in the said Life Insurance Trust Agreement.
NOW.THEREFORE.in consideration of the premises and obligations herein
made and undertaken.the Parties hereto do mutu"ally agree as follows:
1.Whenever in the said Life Insurance Trust Agreement dated
February 18.1953 reference is made to or provision is made for "children
born of the Insured's marriage with Catherine Hindman Diamond".such
phrase shall include Bradley Hayden Diamond.a child born November 17.
1955 who at the time of the execution of this Supplemental Agreement is in
the custody of the Insured and his wife,Catherine Hindman Diamond,and
who,it is contemplated,will be adopted by the Insured and his wife,
Catherine Hindman Diamond.Provided,however,that if the adoption of
the said Bradley Hayden Diamond by the Insured and his said wife,or by
either of them,has not been approved by a Court of competent jurisdiction
within five (5)years from the date of this Supplemental Agreement,the said
Bradley Hayden Diamond shall cease to be a beneficiary under the said Trust
and any rights that he may then have to share in the income or principal of
the trust estate shall cease and terminate.
2.Except as herein provided,the said Life Insurance Trust
Agreement dated February 18,1953 shall continue in full force and effect.
IN WITNESS WHEREOF,the Insured has hereunto set his hand and
seal,and the Trustee has caused this Agreement to be executed by its
duly authorized officers and its corporate seal to De hereunto affixed as of the
day and year first above written.
._~I
WITNESS:
ATTEST:
L~'5f;:;f~7 .
"ljnc~oJRESIDENir
THE UNION NATIONAL BANK OF
PITTSBURGH
\X J/'2......~./1 ...I/)./)ih-..BY (;I ~d?(IL e,,~{1.?u
SENIOR vleE P~ESIDF:N1
-2-
.,
POST OFFICE BOX No.837
PITTSBURGH,PA.15230
J.DONALD PA.TTON
SENIORVICE PRESIDENT
August 10,1970.
Mr.Guy A.Rogers,Deputy
Register of gills
lIashington County
Court House
Washington,Pennsylvania,15301
In ret Estate of George E.Diamond,Daceased.
Dear Mr.Rogers:
To complete your records for the GeorgeE.Diamond,Deceased,
Estate,I am forwarding the proofs of advertising for the Observer-
Reporter and the Washington County Reports.You will note that the
first day of advertising was July 23rd,and on the basis of the six
months you will then place the Diamond account to the nearest Term of
Court at the termination of the six month period.
If there are any other papers that you need,please advise me.
Very truly yours,
&~ciItK
J.Donald Patton
Senior Vice President
mP/dmd
Enclosures
117383
)
Washington County Reports
6.&:S:QIa':I!b~::S:l::IiS&"'E:
Wasbington,Pennsylvania
(PUBLISHED BY WASHINGTON COUNTY BAR ASSOCIATION)
PROOF OF PUBLICATION
In compliance with the Newspaper Advertising Act of May 16,1929,P.L.
1784 Sec.3,paragraphs (3)and (25).
COUNTY OF WASHINCTON1
STATE at'PENNSYLVANIA (88.
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 WASHINGTON COUNTY REPORTS,the
official legal periodical for said Washington County,published weekly having its
place of business at Washington,Washington County,Pennsylvania,and is act-
ing as its agent in this behalf;that the said WASHINGTON COVNTY
REPORTS was established on March 31,1920,and was designated as the official
legal publication for Washington County,Pennsylvania,by order of the several
courts of said County,dated November 11,1920;that the printed notice or adver-
tisement attached hereto is a copy of a notice or advertisement,exactly as printed
or published,which appeared in the said legal periodical in its regular issues on the
following dates:
.....................J..yJ..y.Z3.~.3.~L J..9.7.9.., .
....................AY9.Y.S..t 6 J..9.7.9.., .
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 ~hem
for settlement to the Executors or Admin-
istrators or their Attorneys.
•••••••••••••••••
:DIAMOND,GEORGE E.,Dec'd.
Late of East Washington Borough,Washington County,Penna.
;Executors:The Union National BankofPittsburghandCatherineHindmanpiamond,Fourth Ave at Wood St.,Pittsburgh,Pa.15222
Attorneys:Roy Thomas Clark andJohnC.Hill,Kenney,R+evens,Clark;
&Semple,Suite 1677,Gateway TwoPittsburgh,Pa.15222 '
that the affiant or the corporation in behalf of which he is acting is not interested
in the subject matter of said notice or advertising and that all of the allegations of
<h.,ffi&v;<,,"<h,,hn,.V~_<~~r1~~!JJl{~
~E~
Sworn to and subscribed befo~me this...:.:.:.=....:=------.....-bJ~~y o£...Au-g-Iis-t ~,19/J.7-0.•..../~f....<..~!...{!~..2Z.1-~A~LL./
Notary Public
:;...t:'
'tc.,{(JJV(~Observer -Reporter
WASHINGTON,PENNSYLVANIA
PROOF OF PUBLICATION
iJ-6!-:<77
~-
,
Sworn to and
In compliance with the Newspaper Advertising Act of 16 May.1929.
P.L.1784.as amended.
Commonwealth of Pennsylvania.County of Washington,SS:.
Personally appeared befcre me,a Notary Public in and for said County
and State•......Richard S..L.C.QWg.n who being duly sworn
according to law,deposes ,and says that he is the S.ecr.et.ary..
of the Observer Publishing Company.a Bennsylvania corporation,and its
agent in this behalf;that the &aid Company is the owner and publisher of
the Observer-Reporter.successor to The Washington Observer.established
Septembe,r 18.1871.and The Washington Reporter.established August 15.
1808.a daily newspaper of general circulation.printed and published and
having its place of business at Washington.Washington County,Pennsyl·
vania.where it or its predecessors have been established and published
continuousIy for more than six months prior to the publication of the notice
hereto attached;that the printed notice or advertisement hereto attached
is a copy of an official advertisement.official notice,legal notice or legal
advertisement,exactly as printed or published in the Ob£lerver-Reporter in
its regular editions on the following date or dates;.
.................................J.uly 2.3..,..3.9 ..Jm4 !\.ll.g.ll...s.:t.{?J !.??Q .
that neithe'r th!e affiant nor the Observer Publishing Company is interested
in the subject matter of said notice or advertising and that all of the aIle,ga-
tions of this affidavit as to the time'12lae and character Of publication
are true.j fl
........fA.~J.f/,·.t....1--VZ;·;1..v.....
""b"~;:!:~;g~o
WASHINGTON,WASHINGTON COUNTY
MY COMMISSION EXPIRES MAY 6.1972.
.Washingtom County Reports
~~~~~::a.~l:
Washington,Pennsylvania
(PUBLISHED BY WASHINGTON COUNTY BAR ASSOCIATION)
PROOF OF PUBLICATION
In compliance with the Newspaper Advertising Act of May 16,1929,P.L.
1784 Sec.3,paragraphs (3)and (25).
OUNTY OF WASHINGTON t
TATE OF PENNSYLVANIA (SS.
Personally appeared before me,a Notary Public in and for said County and
Commonwealth,CHARLES C.KELLER,who,being duly sworn,deposes and
~ays:that he is .the Editor of the WASHINGTON COUNTY REPORTS,the
official legal periodical for said Washington County,publis'hed weekly having its
lace of business at vVashington,vVashington County,Pennsylvania,and is act-
'ng as its agent in this behalf;that the said WASHINGTON COUNTY
EPORTS was establishcd on March 31,1920,and was designated as the official
egaI publication for Washington County,Pennsylvania,by order of the several
I
courts of said County,dated Novcmber 11,1920;t!k~t thc printed noticc or adver-
tisement attached hereto is a copy of a notice or advertisement,exactly as printed
I'published,which appeared in the said legal periodical in its regular issues on the
ollowing datea:
Estate Notices
The Register of Wills has granted letters,
testamentary or of administration,in the
following estates.Notice is hereby given
to all persons indebted thereto to make
payment without delay and to those hav-
ing claims or demands to present them
for settlement to the Executors or Admin-
istrators or their Attorneys.
• • • • • 0 •••••••••••
DIAMOND,GEORGE E.,Dec'd.
:Late of East Washington Borough,
Washington County,Penna..Executors:The Union National BankofPittsburghandCatherineHindman
piamond.Fourth Ave at Wood St.,Pittsburgh,Pa.15222Attorneys:Roy Thomas Clark and
John C.Hill,Kenney,R+p\"ens,Clark
&Semple.Suite 1677.Gateway Two,Pittsburgh,Pa.15222
.....................J..yJ..'I-.Z.3 ..3'O..,..J.9.7..9.., .
.............._A..yg.y.s..t.9..~...J..9.7..9 ..
hat the affiant or the corporation in behalf of which he is ~cting is not interested
in the subject matter of said notice or advertising and that all of the allegations of
,hi,,ffid,vi,"'0 ,""time,p'{jn,'Mm""of 'he ~'i~~~
Swom '0 ood .nb",ib,d bclO~".••_~
:-6-}"'~y of....•.:Au-g-u-s-t ~,19l7-0.•
,f~..e.~..&~~
.Notary Public
r,n ~:~C~,"t..~:.·'~·';'h.i •.;·\·i.i\clary Pubflt;
Washi;;;·ton,V,'ashington Co.;.Pa.Q~
My Commissio.n Expires (/'Pw'
Novempar 1,1973
"
:l,..j"
'I,..f'-..,.-,.,i
I \glA'
't'
i
"
---".
IN THE COURT OF OOMMON PLEAS
OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
NO.~:]-t r -:J-77
ESTATE OF
GEORGE.E&DIAMOND,DECEASED
FIRST AND FINAL ACCOUNT
OF
CATHERINE HINDMAN DIAMOND
AND
THE UNION NATIONAL BANK
OF PITTSBURGH
EXECUTORS
BALANCE DUE -$928,607.19 Nt1.Sllillgton COfJfnty,5·~·.
,I
\
•"
Roy Thomas Clark,Esq.
c/o Kenney,Stevens,C1ark &Semple
Gateway Two,Suite 1677
Pittsburgh,Pennsylvania 15222
471-8350
John C."ii;iJ;l-,Esq..
H. H.~er}~~n COlD:p~ny
G t Y ·mT~_Pit burgh,Pa.15222aewa-.-J..w!-,.:)/
281..,a;aQ·Q,w.Lu ~IC.__~-•
I!l'?O the UJfthln QOfJtJlmt D C)fCJ to tt:::;Co~
.:~J''!I}'7fl"",~,_•
b<~~
•.Q<mfrd:.'!r '1nd fl/::Irk n.Po
j
(V)/f}u:P.1".//r.'"0
..0_.1'40....
1-'1 \-,,-._/STRj~~.'I~()t
/do oertlf!/that I hnvl!(fivel']II'(J!J/!1I.di,,,to aJi l:t.:rSOilR
C'Jnaerned Of t/:e/i/ilif]of th~,uithit!'If,.:'}''''!I""i,i.miiu.,..,f,re.•
fl-cribed by Statute and flu/;:oj (;olin.I~.i?UiiJP.,.';f,f)i,It 1.;",1;1:4
ther.of jlilJd to No.&3-70-370
Witn038 trlf!hand end ofjicia!Seal lhis .3./~'"(JuqllitA;:~)t-;)()i1f....._"__~~._.__.....__...19 .L._
~~--C~ciBterof Wi(l~
-"'II
•
'.17115 )
IN THE COURT OF COMMON PLEAS OF -WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
NO.t 3 -(;'3'-tl,'17
ESTATE OF GEORGE E.DIAMOND,DECEASED
FIRST AND FINAL ACOOUNT
OF
CATHERINE HINDMAN DIAMOND
AND
THE UNION NATIONAL BANK OF PITTSBURGH
EXECUTORS
June 30 1970,
SUMMARY
SCHEDULE A
PRINCIPAL -PERSONALTY
Receipts Pages 3 -8 1,233,975 98 V
Disbursements Pages 8 -17 398,750 98
1
BALANCE 835,225 oc ~
SCHEDULE B
INCOME -PERSONALTY
Receipts Pages 17 -18 105,376 72 iJ
Disbursements Pages 18 -19 11,994 53 /
BALANCE 93,382 l~"
928,607 1<,
NET BALANCE ,
The Balance Consists of the Following:-I
Principal -Personalty
Stocks I
Canonsburg Trading Company I
1,750 shares Capital I
Inventory value Undeterm.ir ed
Los Angeles Life Insurance Company
300 shares Common
Inventory value 100 shares 5,000.00
Received as a Stock
Split 4/17/70 200 shares 0.00-300 shares 5,000 00
Veneered Metals,Incorporated
40 shares Capital
Inventory value Undetermir ed
..
._...__._n_,_..__EST~TE 01 GEORGE E.DI~ND,DECEASED
,.,••A
_..._-.._0 ..-_...___._.•.__0·-_-_.____.___•.__.___-----r--T1·····....0_.-
II
Stocks (continued)
I
Washington Steel Corporation ,4,000 shares Common !
Inventory value 15,528 shares 263,976.00
jLesssold
(see pages 10 .11,528 shares 195,976.00 i!
to 11)4,000 shares 68,000 00 III
j,
,73,000 00!
I
Bond !
I
IUnitedStatesofAmericaTreasuryBills
$783,000 dated 1/8/70 due 7/9/70
770,898/dPurchased4/9/70 -4/14/70
I I
r iDistribution!~
(See Exhibit No.20)i ,1 Page 35,950j 50,
879,848)91
I !,Less amount due Accountants for Administrative
44,623;
,
Expenses and repayment of Loan 91
I
I
i
835,225 1 od;I
I IIncome-Personalty !i ,
Distribution
(See Exhibit No.1 Page 21)55,100 00 !
i
I ICashonhand38,282 19 I
i I
III!
I 93,382
1
19I
!I 928,607 19I!
I :
II !,
I ;
I
!
t
I I
IIi,
I
I
- 2 -I Ii
,I I-
..
__-=ESTATE OF GEORGE E.DIAMOND ,DECEASED._.._:-.=:--_=:..=c=-::::C:=:=-.~::::::.r--
SCHEDULE A
PRINCIPAL PERSONALTY
RECEIPTS
1 9 6 9
Apr.30 Inventory filed 1,155,011 08
Adjustment of Inventory to reflect
proceeds received from sale of 1/3 interest
in Certificate of Founder Membership of
La Gorce Country Club
from 629.47
to 629.48
01
Less
Deletion from Inventory of Baker
Oil Tools,Incorporated stock dividend of
ex date 1/31/68
1,155,011 09
15 00
1,154,996 09
1 9 6 8
Apr.11
Miscellaneous
The Union National Bank of Pittsburgh,
Trustee under Revocable Life Insurance
Trust Agreement dated 2/18/53 with George E.
Diamond Trust No.3506B
Loan in accordance with Article III F
of Agreement
,
17,715 !37:I .
Purchase of Assets
Bonds
119,596.5910/31/68
-4/10/69
4/14/69
United States of America Treasury Bills
5/2/68 $123,000 dated 10/31/67
due 10/31/68 119,510.49
10/23/68 885,000 dated 10/10/68
due 4/10/69 861,902.61
24,000 dated 10/10/68
due 4/10/69 23,386.88
123,000 dated 10/31/68
due 5/1/69
200,000 dated 4/10/69
due 10/9/69 193,746.00
625,000 dated 4/10/69
due 10/9/69 605,831.60
10/9/69 200,000 dated 10/9/69
due 4/9/70 1921 630.00
-3 -
'---------------------
....
,.,••&
ESTATE OF GEORGE E.DIAMOND ,DECEASED-'-.._~~===.~--~~-~-l---==~~
Purchase of Assets (continued)
Bonds (continued)
United States of America Treasury Bills
10/20/69 $629,000 dated 10/9/69
.due 4/9/70 606,243.13
4/9/70 200,000 dated 1/8/70
due 7/9/70 ,196,760.00
4/14/70 583,000 dated 1/8/70
due 7/9/70 574,138.41---~~~$3,592,000 3,493,745.71
r
I:
rI
Proceeds withdrawn
The Union National Bank of Pittsburgh
Checking Account No.01305859 .'24,125.99
Inventory value 24,125.99
1 9 6 8
Feb.16
Feb.20
Cash disbursed for purchase
of the above assets
Withdrawal -Bank Accounts
.Proceeds withdrawn
Pittsburgh National Bank
Washington Office
Checking Account No.798857
Inventory value
3,493,745.71
2,782.88
2,782.88
I
I
I
;II
01 OO!,
I
I
o 00
I
o 00
o:00
1 9 6 8
Aug.28
Surrendered for Exchange
Surrendered
7,000 shares Canonsburg Metal Company
Capital Stock
Inventory value 497,956.29
Received in lieu of above
10,500 shares Canonsburg Metal
Sales Company Capital
Stock
- 4 -
497,956.29
o 00
Surrendered
17,500 shares Canonsburg Metal
Sales Company Capital
Stock
Carrying value 829,927.15
,,,,a ..
Received in lieu of above
8,904 shares Teledyne,Incorporated
Common Stock 829,927.15
Cash received in lieu of
fractional share
Stock Split
o 00
11 42
Sale and Conversion of Assets Without Gain or Loss
Los Angeles Life Insurance Company Common
Received as a Stock Split
4/17/70 3 for 1 on 100 shares held 200 shares
1 9 6 8
Mar.15 Proceeds sale
·Mount Lebanon Golf Club Membership
Certificate to John F.Benson
Inventory value
3,300.00
3,300.00
o 00
,Oi 00,
I
Apr.11 Proceeds sale
St.Clair Country Club
Membership No.494
Inventory value
Certificate of
1,850.00
1,850.00
May 16 Proceeds redemption -$100
United States of America Savings
dated 2/1/57 due 1/1/66
Interest 2/1/57 to 2/1/68
Inventory value
- 5 -
Series E Bond
75.00
37.04
112.04
112.04
o 00 I
I
I,
II
o 00
I
------'------------------------
.._....::-::::.:~:,::..::.._:..=:c ::::=::::...:::.__..==~STATE OF GEORGE E.DIAMOND,DKCEASED
Sale and Conversion of Assets Without Gain or Loss
(continued)
1 9 6 8
June 18
June 20
June 24
Proceeds sale
LaGorce Country Club Certificate
of Founder Membership -1/3 interest
Adjusted Inventory value
Proceeds sale
Agreement dated 4/26/54 representing
undivided 1/32nd interest in Stephen
Corns Well No.1 situated in
Ki1buck and Hardy Township,Holmes
County,Ohio
Inventory value
Proceeds sale -100 shares
George Washington Hotel Corporation
Capital Stock at 12
Inventory value
629.48
629.48
80.00
80.00
1,200.00
1,200.00
o 00 II
,I
i
o 00
,.,'...
Proceed maturity and sale
United States of America Treasury Bills
10/31/68 $123,000 dated 10/31/67
due 10/31/68 119,510.49
Purchased
5/2/68 119,510.49
.-...,.'
4/10/69 $909,~0 ~~~e2/ig~~~/68 885,289.49
Purchased
10/23/68 885,289.49
- 6 -
r
III
I
0100,
ESTATE OF r.EORr.:F.E DTAMOND DEr!F.A~'F.D-_..........•_.•..______..,.,___,___.__...•._.,.w.e ,
I
._-__0-_0.__...__._".___.__-.--.-C-=:':='-.::-
Sale and Conversion of Assets ~ithout Gain or Loss
(continued)
I
Proceed maturity and sale
United States of America Treasury Bills
5/1/69 $115,000 dated 10/31/68
due 5/1/69 111,817.95
Purchased
10/31/68 111,817.95
0 00
10/9/69 $825,000 dated "10/69
due 10 9/69 799,577.60
Purchased
4/10-14/69 799,577.60
0 00
12/29/69 $10,000 dated 1~9/69
due 4/9 70 9,636.59
Purchased
10/9/69 9,636.59
I
0 09
4/9/70 $801,000 dated 1~9/69 Idue4/9 70 771,890.68
Purchased
10/9-20/69 771,890.68
0 OC
I
Gain on Sale of Assets
1 9 6 8
Apr.I?Proceeds sale -100 shares
Pan American World Airways,Incorporated
Capital Stock at 21 3/8 2,137.50
Inventory value 2,056.25
8 25
Proceeds sale -100 shares
Baker Oil Tools,Incorporated ICommonStockat213/4 2,175.00
Inventory value 2,093.75
8 25
- 7 -
,.,'....
fiII
_____E_S_TATE OF GEORGE E.DIAMOND,DECEASED
-_....,...-.._.------_,_____'____r.__•__•__•__~•__._
.._-_..._._-..,..~.---._.~-_.~.,._---..
___._.___0_____.--I
Gain on Sale of Assets (continued)II
1 9 6 8
I
IApr.17 Proceeds sale -100 shares
Flintkote Company i
Common Stock at 26 1/8 2,612.50 1
Inventory value 2,231.25 I i
Ii
I 381 25 I
I I
Proceeds sale -200 shares 1
Tassette,Incorporated
:
I I
Class A Stock at 8 1/2 1,700.00 ;
I
Inventory value 1,462.50
237 50
,II
Oct.23 Proceeds sale -8,904 shares
Teledyne,Incorporated 1I
Common Stock I4sharesat993/4 I
8,900 shares at 100 890,399.00 1
Carrying value 829,927.15 Ii
I
I
60,471 85 I
'.
1
II
I
61,253 '10
1-
1,233,975198
DISBURSEMENTS
Family Exemption
1 9 6 8
!I
Feb.19 Catherine Hindman Diamond,surviving spouse I1,000:00
Administrative Expenses ,
1 9 6 8
,
Feb.20 Register of Wills of Washington County,
Pennsylvania !I
Cost of probating Will and Codicil,six
Short Certificates and extra pages of Will 20 50 I
i
I
Feb.21 Pennsylvania Department of Revenue
Transfer fees for Oldsmobile Station Wagon I
Certificate of Title 2 00
Registration plates 2 00
1
I
I
- 8 -
I
j
I
----
1 9 6 8
Feb.28
Mar.13
May 2
May 13
Sept.17
1 9 6 9
Feb.28
Apr.16
May 1
197 0
Mar.5
ESTATE OF GEO~E.DIAMOND,DECEASED
Administrative Expenses (continued)
Register of Wills of Washington County,
Pennsylvania
Cost of twelve Short Certificates
Cost of Short Certificate
Joseph Gilmore,Jr.
Appraisal of household goods
Register of Wills of ~ashington County,
Pennsylvania
Cost of five Short Certificates
Kenney,Stevens,Clark and Semple
Professional services in re Canonsburg
Metal Sales Company and TeledYne,Incorporated
reorganization agreement -percentage
of 35.93 of $20,000 fee
Register of Wills of Washington County,
Pennsylvania
Cost of filing Inventory
Balance du~ori:Grant of Letters Testamentary
Internal Revenue Service
Payment of 1968 Fiduciary Income Tax:
Register of Wills of Washington County,
Pennsylvania
Cost of Certified Copy of Will
Cost of Short Certificate
12 00 I
I
1 00
75 00
5 00
7,1861 00
5'00
20 00
5,961 36
8 50
1 00
''7'....
Kenney,Stevens,Clark and Semple
Attorne,s I fee
12/31/69 on account
6/30/70 balance
- 9 -
5,000.00
13,000.00
18,000 00
II
I
I
I
I
I I
,.".A
0/
II,
I
21,018 321
5,000.00
16,018.32
DIAMOND 'TODECEASED
The Union National Bank of Pittsburgh
Accountant's compensation
12/31/69 on account
6/30/70 balance
Administrative Expenses (continued)
Expenses in re sale of securities 8,164 64
Miscellaneous
The Union National Bank of Pittsburgh,Trustee
under Revocable Life Insurance Trust Agreement
dated 2/18/53 with George E.Diamond
(Trust No.35068)
Repayment of Loan of April 11,1968 to the
above Trust
197 0
June 30
1 9 6 8
Apr.1
Loss on Sale of Assets
Proceeds sale -800 shares
Washington Steel Corporation
Common Stock
100 shares at 15 5/8 and
700 shares at 15 3/8
Inventory value
12,325.00
13,600.00
I
I
I
1,275 00
60,482
17,715 37
Apr.H Proceeds sale -2,100 shares
Washington Steel Corporation
Common Stock
500 shares at 15 7/8
1,500 share-s ato;16 and
100 shares at 16 1/8
Inventory value
33,550.00
35,700.00
2,150/
I
-10 -
_..:::=-::::-.::.:~:.:c,=•.:c.=_:.:::.:.::-::==-~~~OF GEOQ.E.DIAMOND I ~~CE~-==..::.__...:c::c:_.__..::..
Loss on Sale of Assets (continued)
1 9 6 8
Apr.16 Proceeds sale -2,800 shares
Washington Steel Corporation
Common Stock
400 shares at 15 7/8
800 shares at 15 1/2
800 shares at 15 3/4 and
800 shares at 15 7/8
Inventory value
44,050.00
47,600.00
3,550 00 I
,."...
I
I
Apr.17 Proceeds sale -2,300 shares
Washington Steel Corporation
Common Stock
900 shares at 16 and
1,400 shares at 15 7/8 36,625.00
Inventory value 39,100.00
2,475 00
Apr.18 Proceeds sale -900 shares
Washington Steel Corporation
Common Stock
100 shares at 16 1/8 and
800 shares at 16 14,412.50
Inventory value 15,300.00
887 50
Proceeds sale -2,100 shares
Washington Steel Corporation
Common Stock
600 shares at 16 and
1,500 shares at 15 3/4 33,225.00
Inventory value 35,700.00 I·
2,475 00
Proceeds sale -528 shares
Washington Steel Corporation
Common Stock
500 shares at 15 1/4 and
28 shares at 15 1/8 8,048.50
Inventory value 8,976.00
927 50
-11 -
'------'-----------------------_._--------
~~--~----------;-------------------------
,.".A
I
i
!
i
14,227,50
",.~='-,::,-::-'-"r-'
237 50
50 00
12 50
II
112 15C
75 OC
II
I
I
I
220.00
295.00
700.00
750.00
2,337.50
2,350.00
1,525.00
1,637.50
1,075.00
1,312.50
Proceeds sale -1,000 shares
Opemisca Explorers Limited
Capital Stock at 0.22
Inventory value
Proceeds sale -100 shares
Diodes,Incorporated
Capital Stock at 10 3/4
Inventory value
Proceeds sale -100 shares
Espey Manufacturing and Electronics
Corporation Common Stock at 15 1/4
Inventory value
Proceeds sale -100 shares
Helmerick and Payne,Incorporated
Common Stock at 23 3/8
Inventory value
Proceeds sale -200 shares
Chemex Industries,Incorporated
Common Stock at 3 1/2
Inventory value
Loss on Sale of Assets (continued)
..~..__,.-::_,__._::-,::::.:~=:::_:.=_.=:::.:::,,---=~ESTATE OF GEORGE E.DIAMOND.DECEASED
1 9 6 8
Apr.18
-12 -
...,...__..__.._..._."::'::..'.=::._~::==:..=:=_=====E=S=T=~TE===OF====GE===OR=GE===E=.:::::::D=IAM==:O:=ND==::,=D=E:y::CE=A=S=ED=
,.,'....
1 9 6 8
Feb.20
Feb.23
Preferred Debts
Taylor's Pharmacy
Prescriptions
The Washington Hospital
Hospital expenses -balance due
30 60
20 35 1
Feb.29 Piatt Funeral Home
Funeral expenses
Less discount
Cemetery lot
2,904.70
54.50
2,850 20
1,645 02
Mar.14
May8
1 9 6 8
Feb.19
Feb.2
Gidas Flowers,Incorporated
Funeral flowers
s.White's Sons
Payment for monument,marker and corner
posts erected in Washington Cemeter,y
Other Debts
.J.Edward Diamond
Funds for rehearsal dinner as per
agreement witp father
J.Edward Diamond
Funds for wedding trip as per agreement
with'father
Best and Company
Merchandise -statement 1/29/68
Saks Fifth Avenue
Merchandise -statement 1/8/68
The Union National Bank of Pittsburgh
Funds deposited to Checking Account
No.01305859 to cover amount overdrawn
-13 -
508 80
1,270 00
300 00
500 00
176 70
I
314 50
1III
1 00
II-I
II
I
!I
6,324!97!
.__.._.•.q,-.__ESTA~....QJl'GEORGE E.DIAMOND,DECEASED....___..___..--=-=:..=-:.=.,~.::..:.'.:.-
Other Debts (continued)"
1 9 68
Feb.22
Feb.23
Feb.29
George Washington Hotel
Service -·January 1968
AI Long's Texaco Service
Gasoline charges for January 1968
The Racquet Club
Payment -statement dated 1/31/68
The Bell Telephone Com~of Pennsylvania
Telephone service to 2/4/68
Kaufmann's
Merchandise
J.A.Rungo
Groceries and supplies
Brooks Brothers
Merchandise for February 1968
Columbia Gas of Pennsylvania,Inoorporated
Gas service to 2/14/68
Catherine H.Diamond
Reimbursement for the following
payments made 2/7/68 to Joseph Horne Company
Regular Account
Time Plan Account
Hagan Oldsmobile -Cadillac .
Payment of statement dated 1/26/68
Joseph Horne Company
Payment on Regular Account -
Statement of 2/4/68
Payment on Time Plan Account
Statement of 2/6/68
The Washington -East Washington
Joint Authority
Service
West Penn Power Company
Electric service to 2/19/68
29 57
,
37 82
7 13
II
61 091
263 8
,
114 4~,
100 ~,
59 9~
I:
5001 0
200 0
40 4
I ~1,3761 7
!I
2,59~041'
i I
2'2611
I II
3q 97'
,.,....
II
-14 -
114.17
4.43
1 9 6 8
Mar.27
Apr.1
Apr.16
Apr.23
May 27
Dec.10
1 9 6 9
Feb.5
._:u .=:.=-.:::.::.:::.~-::::_-=':c:;-:._:':7':-=---ESl'A.~GEORGE E.DIAMOND,D~CEASED
Other Debts (continued)
Joseph Horne Company
Payment ·on Time Plan Account
Statement of 3/6/68 in re interior
decorating
Second United Presbyterian Church
Balance of pledge for 1967
Pledge for 1968
Pittsburgh National Bank
Principal payment on $50,000 Loan
Interest 1/1/68 to 2/2/68
Internal Revenue Service
Payment of 1967 Individual Income Tax
Joseph Horne Company
Payment in full for draperies under
Time Payment Account
Pittsburgh National Bank
Payment of balance -in full on
$50,000 Loan
The 50 Million Fund for the Capital
Needs of the United Presbyterian Church in
the United States of America
Balance due on $300 Pledge
($100 previously paid 12/30/65)
Internal Revenue Service
Additional tax due by reason of
under estimation of 1967 Individual Income tax
Wilbert C.Hager,Earned Income Tax Collector
Payment of 1968 earned income
tax
Less credit for 1967 overpayment
-15 -
493 43
5J 00
800 00
20,000 00 1
275 00
652 43
30,000 001
200 00
424 3
I
109 71
III
,.".&
,.,'.A
1 9 6 9
Mar.21
_________.~ST~~_.QF GEORGE E.DIAMOND.
Others Debts (continued)
Catherine H.Diamond
Reimbursement for the payment of
1968 East Washington real estate taxes
Borough
School
County
DECEASED,--::._---_.~.:--':-=.:,-:::.::.'-...,...
119 80
386 56
122 36
81,821 j 62.'
1 9 6 8
May 8
Charged Off As Worthless
$100 par value Greater Washington Ice Skating
Association Twenty-year 5%Bond dated
9/30/68 due 9/1/78 delivered to
H.Ro Cook,Treasurer of the City of
Washington
Inventory value o 00
Dec.23 60 shares Moreland Gas and Oil Corporation
Capital Stock
Inventory value o 00
i0:00
Other Taxes
6,355.34
20,400.00
26,755034
1,337.77Less5%discount
Russell Marino,Agent
Payment Pennsylvania Transfer Inheritance Tax
Deferred compensation -in full
$12,500.00 x 8.3166 x 1.0189
105,922.30 at 6%
On account -Administrative
Estate
$340,000.00 at 6%
196
May 2
57.60
1.00
.10
July 3 The Union National Bank of Pittsburgh
To purchase Canadian draft in the amount
of $61.20 to the Order of Minister of Revenue
for the payment of Quebec succession
duty
Commission
Postage
25,417
58 70
-16 -
1 9 6 9
Mayl
May2
,.".A
,
Other Taxes (continued)iII
Russell Marino,Agent
Additional payment account Pennsylvania
Transfer Inheritance Tax 19,000 00
I
Internal Revenue Service
,
I
Payment of Federal Estate Tax I 172,702 93 j
;
,
I 217,179/20
I
:
I
398,750 9~
!
SCHEDULE B I
INCOME -PERSONALTY
I I
RECEIPTS ,
Dividends -Stocks I
Ii
Canonsburg Metal Company Capital '.
001
,
7,000 shares 2/25/68 3,500 ,
,I
Canonsburg Metal Sales Company Capital I I
001
I
7,000 shares 2/25/68 7,000 I
I !
Canonsburg Trading Company Capital !
I1,750 shares 2/27/68 3,500 00 ,,I!!
I
,
Flintkote Company Common ;
100 shares 3/15/68 25 00 I :
iI
Pan American World Airways,Incorporated ;,
Capital
5/17/68 !100 shares 10 ·00 ,I !I,
Washington Steel co~ration Common
6,300 I 00,
,
4,000 shares 5/21 68 -5/22/70 ;
20,335:00,I
I I,
I ..
I
i
I
I
I I
I ,
I!
I I ,
-17 -
I
____ ...ESTATE OF GEORGE E.DIAMOND,DE~ASED __.n •· -__.__---"-".-_..--'---"-_.,~--_._----------------
.Interest -Bonds
,.".&
10/31/68
4/10/69
5/1/69
10/9/69
12/29/69
4/9/70
I
II
I 1;04
I
I 105,376.72I
I
1 9 6 9
Sept.8
196
Apr.1
Apr.2
United States of America Treasury Bills
Accumulation on
$123,000 to
909,000 to
115,000 to
825,000 to
10,000 to
801,000 to
Miscellaneous
Internal Revenue Service
Refund of 1968 Fiduciary Income tax
Interest 4/15/69 to 8/22/69
Less
Addi tional payment of 1968
Fiduciary Income Tax
9/25/69
DIS BUR S E MEN T S
Administrative Expenses
Pittsburgh National Bank _._
Interest on $50,000 loan from ~/3/68 to
3/31/68
Interest on $30,000 loan from 4/1/68 to
4/21/68
1.30
.94
2.24
1.20
3,489 51
23,710 511
3,182 105
25,422 140
126 189
29,109 32 i
01II
1/
III
105 00
85,040,:68:
I
196
Apr.16 Internal Revenue Service
Payment of 1968 Fiduciary Income Tax
-18 -
180
.....:;::=::::..::..:..:::..::.=..::.:::::==--=:..§§~OF GEORGE E.DIAMOND,DECEASED
Administrative Expenses (continued)
1 9 6 9
June 11
June 18
197 0
Apr.16
June 10
June 30
Malcolm L.Morgan,County Treasurer
1969 Washington County Personal
Property Tax .
Less discount
Love,Wilson and Company
Payment for services rendered in
the preparation of Federal Income
Tax Return for 1968
Interpa1 Revenue Service
Payment of 1969 Fiduciary Income Tax
Malcolm L.Morgan,County Treasurer
1970 Washington County Personal
Property Tax
Less 5%discount
The Union National Bank of Pittsburgh
Accountant's compensation
-19 -
20.00
1.00
41 0 00
2.05
19 00
135 00 I
5,120 45
38 951
5,912 611I
,.,••&
I
11,994 :53.
-"'
._.:::===-:,=..:.::.::::."_.:::=_.=.:::::-==-_~TATE OF GEORGE E.DIAMOND,DECEASED
EXHIBIT NO.1
Payments account of Distributive Shares
Principal -Personalty
Distribution under Paragraph Fourth of the Will
The Union National Bank of Pittsburgh,
Trustee under Revocable Life Insurance
Trust Agreement dated February 18,"1953
Trust No.3506B
Advance distribution
Cash
,.,'...
12/23/68
2/28/69
Bonds
10,700.00
126.00
United States of America Treasury
Bills
12/23/68 $8,000 dated 10/31/68
due 5/1/68
12/29/69 $18,000 dated 10/9/69
due 4/9/70
-20 -
7,778
17,345
35,950 50
'7'....
EXHIBIT NO.1 (continued)
Income -Personalty
15,000.00
25,000.00
10,000.00
3,500.00
1,600.00
Distribution under Paragraph Third of the Will
The Union National Bank of Pittsburgh,
Trustee under Revocable Life Insurance
Trust Agreement dated February 18,1953
Trust No.35061
Payments account Net Income
1/8/70
5/5/70
Distribution under Paragraph Fourth of the Will
The Union National Bank of Pittsburgh,
Trustee under Revocable Life Insurance
Trust Agreement dated February 18,1953
Trust No.3506B
Payments account Net Income
10/20/69
5/5/70
6/15/70
-21 -
I \~..
40,000 00 P
55,100:00
COMMONWEALTH OF PENNSYLVANIA
SS:
COUNTY OF WASHINGTON
CATHERINE HINDMAN DIAMOND,the above named Accountant being duly
,I
sworn according to law deposes and says that Letters Testamentary were
granted to CATHERINE HINDMAN DIAMOND,and THE UNION NATIONAL BANK OF
PITTSBURGH and advertised more than six months prior to the filing hereof;
that the disbursements shown in the account have been made to the parties
entitled thereto and that the account as stated is true and correct as
she verily believes.
Sworn and subscribed before me this__~/_"_~_-_~___~4~~2---,1970.
REQUEST FOR DISTRIBUTION
Accountant requests that distribution be determined by the Court in
accordance with the Petition for Distribution to be offered in evidence
at the audit of this account.
COMMONWEALTH OF PENNSYLVANIA
SS:
COUNTY OF ALLEGHENY
J.DONALD PATTON,Senior Vice President of THE UNION NATIONAL BANK OF
PITTSBURGH,the above named Accountant being duly sworn according to law
deposes and says that Letters Testamentary were granted to
CATHERINE HINDMAN DIAMOND,and THE UNION NATIONAL BANK OF PITTSBURGH
and advertised more than six months prior to the filing hereof;that the
disbursements shown in the account have been made to the parties entitled
thereto and that the account as stated is true and correct as he verily
believes.
Sworn and subscribed before me this f__tf:/..d,ay of ~,1970.
~~A\~
Notary Public
CLAIR A.NEWTON,~OTARY PUBLIC
PITTSBURGH,ALLEGHENY COUNTY
MY COMMISSION EXPIRES FEB.21.19~Z.
lEQUEST :FOR DISTRIBUTION
Accountant requests that distribution be determined by the Court in
accordance with the Petition for Distribution to be offered in evidence at
the audit of this account.
THE UNION NATIONAL BANK OF PITTSBURGH
BY ~&ident
/
\
POST OFFICE BOX NO.637
PITTSBURGH,PA.15230
J.DONALD PATTON
SJlNIOJlVICJI PlmsIDJlNT Ootober 19,1970
~..
Board for the Assessment and
Revision of Taxes
Court House of Washington County
Washington,Pennsylvania 15301
Attention:Miss Ann.Golmitz,Supervisor
Personal Property Department
In re:George E.Diamond Estate
Dear Miss Golmitz:
There has been forwarded for the Estate of George E.Diamond your claim
of $270.02 under date of September 2,1970,along with the accompanying schedule
covering the years 1965 through 1970.
Your claim has been reviewed,and I believe that Mr.Newton has also talked
with you by phone,as there are some corrections which would be made in regard to
the taxable securities which you indicate on your claim.
On the basis of the original certificates,if you will start with the year
1965 and carry through to 1970,I will clarify the information whioh reduces your
claim from the $270.02 to $100.61..
The 200 shares Chemex,Inc.common stock was dated June 12,1961,and was
.'sold April 17,1968.The 100 shares Diodes,Inc•.Capital Stock {}ertificate was
dated September 25,1967 and was sold April 17,1968.The 100 shares Espey Mfg.
and Electric Corporation,common stock certificate was dated September 11,1967,
and was sold April 17,1968.The 100 shares Los Angeles Life Insurance Company
certificate was dated May 9,1966 and was held,as you will note from the final
account in the Estate,but a return was not made for the stock for the years 1967
and 1968,but was included in the 1969 and 1970 return of this Bank for the Estate.
The 100 shares Pan knerican World Airways Capital Stock ~ertificate was dated
September 22,1967 and was sold April 17,1968,and would then only be taxable for
the year 1968.The 200 shares Tassette,Inc.Captial A Stock ~ertificate was dated
April 30,.1962 and was sold April 17,1968.
A draft or worksheet showing the taxable items for the years 1963 through
1968 is enclosed,along with the market values,the assessed valuation,the tax at
4 mills,10%colleotion penalty,and the 6%interest on the tax from September 1,1963
through 1970.This gives a total liability of the $100.61 previOusly indicated in
this letter•.For aooounting purposes there will be shown in,an additional receipt
1)(1,
THE UNION N~ATIONALSANK.
•..OF PITTSBURGH .
CONTINUATION SHEET
Page Two
Miss Ann Golmitz
October 19,1970
and disbursement statement with the Audit Petition,the allocation of $85.50 charge
to principal and $15.11 charged to income.
A check for this tax in full is enclosed.
Very truly yours,
Mv\
J.Donald Patton
Senior Vice President
,JDP:esk
Enclosure
·,-117383
CC:Catherine Hindm8.TI Diamond
Thamss Clc.\rk,Esq,.
Jo1m v..B•.Hana ,/
John:
You will see'how we have handled this situation 'concerning the Personal
Property Tax C1aimcfor.the George 'E.Diamond Estate·.
.iI
JDP:esk'
-----~~.._...---~=========---~-----------~'---
..
lin tbr (@rp~ttnsf <t1anrt af lIllIttsl1ingtan <!Iannty
IN THE MATTER OF THE AUDIT OF ACCOUNT
In re Estate oL.J~"~~R..~~g~..~~.No ~~~11 ,~!.~..CA~Term,19}~,AA
C~··Ro··D:Lamcmt1.&·.un:iOD..Ntl-.Bk.Gt..P~__~.Tho.maa.CD.ark.&...John..Co..HiU"..At-tYB(l
~
Date of death J:~~~..~D._~'-~__._._.Date of filing Inventory Appraisement F.ehc....2S~.~~'__.___._..__.
X..~1f
TO THE AUDITING JUDGE:
Enter my appearance for Personal Property Tax Due Washington County,viz:
IT E M Valuation
1970 ..Supplo
Chemex Indo C.
Diodes Inco·'Capo
200 sh at 1.00
o
1031050
1969 co Supplo
Chenex Ind.200 Sh at 20 3125 L{2 4620 50------"==~=""------------------'=--=-=-7:''::''-''-=-----===-'-=-----------1--
~...I,.,e...100 9h at 10..37~:1031A50...V+"iIP ~~,1M An At."a a",c'2887aSO.
Pan Am.Wo Ai rways 100 sh at 29.J.2S 2912.50
Tassette IDeo 200 .sh at 1601S 3230000
968
Chemex Indo 2m sh at 305625 712.50
Diodes Inc.100 sh at 12 07S 1215AOO
Espey Mfg.&Elo 100 An at.1~...87E;3587..50
6¥
los Angeles Idfe I So 100 sh at 400 00 4000000
""Pan Am..Wo .100 sh·at 23,,87S 2381.50
Tassette Inco 200 sh at 1aSO 15000 00
Year Inventory Assessment Valuation 12%Assessment Tax at 10%Collection 6%Interest Total ClaimAppraisementReturnedPenalty4MillsPenalty
19 10 4815 Yes S4CO 585 210 8h 2.18 -2~02
19 6'10530 Yes 11790 1260 h7a1'407l 5.66 $1053
19 68 "h€JO Ho U!t6a -l.(..FU.},_~8 80 25 E;B_67
19 67 12925 No 12925 ..Sl010 So17 12ahO 69027
19 66 7025 No 7025 ..28.10 20 81 Boh3 39034
19 6';~620 No ~620 ..1lL..';2 l ..h;5..22 2L19
Please make check payable to Washington County Personal Property Dept.TOTAL CLAIM 270002
1
The foregoing is a statement of all items taxable as they appear in the Inventory Appraisement,Affi-
davit or Assessment filed for the purpose of determining the Personal Property Tax on said Estate.
.....g~~day oL ~~P:t?~__.....19.1~.A.V.CAPANO,Solicitor
'"
~
~
oJ
rNol.f ••••••••••••••••••••Term,19__. . .AA
...
In re Audit of"Account in Estate of ...
AUDIT
'rarripr fOf l\ppraranrr
L
PERSONAL PROPERTY 'tAX
'-{
<./
L
FOR
WASHINGT9N COUNTY
~I ...,."<-\-L
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A.V.CAPANO,
Solicitor
~9
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.....,
..;,.'.
11u tbr OOrpQUUB~<11nurt nf lIuBl1iugtnu <l!nuuty
IN THE MATTER OF THE AUDIT OF ACCOUNT
In re Estate oL..__.~.P?J;l.~~.--~~~iL1!;D -----h••---.--••No.--,Term,19 ,AA
Affidavit
Date of death Date of filing Inventory Appraisement .
Assessment
TO THE AUDITING JUDGE:
Enter my appearance for Personal Property Tax Due Washington County,viz:
...
1967
Chemex Inc
ITE M
200 sh at 1.00
Valuation
2000
Diodes !nco 100 sh at 9800
100 sh at 8...~o
900....
'Los Angeles lii.fe I...s...100 sh at h7..~0 I.?t:n 00 ;
Pan AIDo Wo Airwavs 100 sh at ~L...7~~7~...OO
Tassette Inca 200 sh at ~,,7~7 rID...
1966 -_..Tn,.o;It'\n .010...+.':)M,:)~I,,~~._.
Diodes I Colt 100 sh at -_01....
u
987..~OEspeyMf"g.&Elo 100 sh at 90S'S
-IDs Angeles Life 100 sh at -mot listed
Pan AmW.Ai 100 sh at.~.,~t:1'?,,~n
Tassette InC.2QI)sh at 2...~62~~'~.~n
1"5
Cbemex IDco ,-2M ....'h ..+.h~~,.,~nn
r.~..
Diodes InCa not listed
E~ey Mfg.&E10 ~100 ahat It"oo L.oo..oo
ILos Angeles Life not listed
Pan Am WAirwa;ya 100 sh at 28,.50 28~o ..oo
Tassette IDeo 3:>0 sh at 102187 2J1".\...7lt
Year Inventory Assessment Valuation 120/0 Assessment Tax at 100/0 Collection 60/0 Interest Total ClaimAppraisementReturnedPenalty4MillsPenalty
19
19
19
19
19
19
Please make check payable to Washington'County Personal Property Dept.TOTAL CLAIM
The foregoing is a statement of all items taxable as they appear in the Inventory Appraisement,Affi-
davit or Assessment filed for the purpose of determining the Personal Property Tax on said Estate.
........................day of....................................19 .A.V.CAPANO,Solicitor
1-1'\
No.68~'l'l"..",.-3r-d--qtr-----Term,19-10---""AA
In re Audit of I\ccour.tt in Estate of
~,.
,x.__..P.~~.1._~~~~..~o_.._.__._
AUDIT
Jrarripr for 1\ppraranrr
L.
......
...
FOR
WASHINGTON COUNTY
•1
1
I \•I,~I L ......
PERSONAL PROPERTY TAX
(J
'....'..
,...~
A.V.CAPANO,
Solicitor
~9
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Qtnurt nf illnmmnu
(@rp4aus'
~lt 'irall nf lfaIl4iugtnu
Qtnurt minisinu
illnuuty
In the matter of the Audit of Account in
EstllJte of ~~.~~J
TO THE AUDITING JUDGE:
Ent"~.ppM'~"'0'~~.----~~-";;-4<~~~4 ~"/~(~
~.tk4lt~ayof ~
N.B.-Counsel shall,by separllJte paper,present a concise statement of each
claim,with supporting calculation of any interest claimed.Objections
to an account as filed,shall be concisely stated in a separate paper.
Council suggesting proper distribution shall file a separate concise state-
ment in that regard.
,19!i!---
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J
ESTATE OF N 63-68-277O._---=:.L--=-=--=:.l-!-_
deceased
George E.Diamond In the matteraf the First and Final
Account of Catherine Hindman Diamond and
Union National Bank of Pittsburgh,Exe·
cutors
ADJUDICATION AND DECREE
And now Moy /(),19-1.1-,this matter came on for hearing,
audit and distribution at this session and testimon?taken;and thereupon,upon due consideration
thereof,!be b8LarH:for distribution in the hands of the Accountant is determined to be
$9y:l,b O•..QL and the account is accordingly confirmed;and it is ordered,
adjudged and decreed that the said balance be paid out by the Accountant in accordance with the
schedule of distribution hereto attached and made aphff!Hereof,unless exceptions hereto be filed
sec.reg.or an appeal be taken herefrom sec.leg.
SCHEDULE OF DISTRIBUTION
10,863.16
315.88
Balance per account _
Additional debit askod at audit
Additional credit asked at audit
Balance'_
Deduct Clerk's Costs &Receipts'-_
Attorney John Co Hill
Russell Marino,Agent transfer inheritance
tax,21,241.13
Interest from 5/2/69 to 5/17/71@ 6%2,602.04
The Union National Bank of Pittsburgh,Trustee
under Revocable Life Insurance Trust Agreement
dated February 18,1953,end supplemental
agreement under date of April 12,1956;trust
for Catherine Hindman Diamond,Fund A (Marital
Tr~st),including Principal Personalty os:-
Trnited St~tes of AmericA'Treasury Bills,
12/16/10 face of $440,000.00 dated 7/9/70
due 1/7/71 valued at 425,332.97
300 shares Los Angeles Life Ins.Co.
Comm.5,000.00
4000 shares Common stock of Washington
Steel Corporationat 68,000.00
United States of America Treasury
Bills Faco Value $11,000.00 dated
10/8/70 due 4/8/71
Cash in the amount of
$928.607..19
21609.61 $952,216.80
...061rJ o 91
$941,600.87
Incom Personalty
Cashof 1/8/70 (advanced)
Cash of 5/5/70 (advanced)
Cash of 8/10/70 (advanced)
Cash of 1/6/71 (advanced)
15,000.00
25,000.00
10,000.00
15,000.00
credit to be taken by the accountant for funds
advanced prior to distribution by the Court,~7krJ72.01
$342,687.19
0
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502.43
10,000.00
3,500.00
1,600.00
10,000.00
1,525.00
9,16~.17367,02 .86
The Union National Bank of Pittsburgh,Trustee
under Revocable Life Insurance Trust Agreement
dated Februnry 18,1953 Paragraph Fourth of the
Will -Fund "B"for Catherine Hindman Diamond,
including Principal Personalty as :-
United States of America Treasury Bimls,
12/23/68 at $8000.00 dated lQ/1l/68 due
5/1/68 at '7,778.64
United States of America Treasury Bills
12/29/69 at $18,000.00 dated 10/9/69
due 4/9/70 valued at 17,345.86
United States of America Treasury Bills
12/16/70 at $260,000.00 dated 7/9/70
due 1/7/71 valued at 251,333.12
Cash on 12/23/68 10,700.00
Cash on 2/28~9 126.00
United States of America Treasury
Bills .$44,000.00 dated 10/8/70 due
4/8/71 valued at 43,452.64
40 shares capital stock of Veneered
metals,Incorporated,valued at .
Cash
Income Cash
10/20/69
517/70
6/15170
8/10/70
9/15/70
Cash on hand
Credit to be taken by the Accountant for funds
advanced prior to distribution by the Court,
end sUbject to costs and taxes as distributed
Clbove,by the Court,24,843.17 342687.1 ~
No balanco
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-----------
COMMONWEALTH OF PENNSYLVANIA
.DEPARTMENT OF REVENUE
HARRISBUc>RO"....
(File in Duplicate))
37-94-9
IN YOUR REPLY PLEASE
REFER TO
_,Director
Bureau of County Collections
Department of Revenue
Finance Building
Harrisburg,Pennsylvania
Re :Estate 0f ---.G'l:e::-;::0:7r:::g:-e=E:-.-rr-D_i-:-an~o~n'n'"d
Dateof Death __---;:F;-=e..::.b-;-rTu-:-r~y~2~,-J...:...9_68-
County 0f ----;W~a-;81-::1_in-=(=t=o-n---
State File No.__-=6~~-....;6=..:8:...-..::2~77.:..-_
Dear Sir:
Pursuant to the memorandum of February 25,1958,concerning valuation
of closely held business interests,I herewith request your advice concerning
the value of the following:
A.Corporations
NAME OF CORPORATION
BUREAU USE ONLY
TYPE OF NO.OF INVENTORIED VALUE SUGGESTED VALUE
S~RES SHARES UNIT TOTAL UNIT TOTAL
1.
2.
3.
CanonGbur J.!et.al Company
B.Non-Corporate Interest
ated Common
7,000
200 750.00
NAME OF BUSINESS ORGANIZATION
TYPE OF BOOK
BUS.ORG.VALUE INVENTORIED VALUE SUGGESTED VALUE
1.
2.
3.
Remarks:
Z-';:~/J Very truly yours,1 ~~/w /J ,.--;/"..f'<-(:~r
--I FI.R.CHANEY .:;,
~v~.)t:l II .~~nheritance Tax Appraiser
.JJ~ty of J.ra",:h;n"tontJ~~
.f-~C/
Enclosed is the available financial data for all requests under "B"I
above and I await your advice before appraising any of the above described
assets.
ace -47-RI
,
'CO M M 0 NWEALTH 0 F PE N N SYLVAN IA
DEPARTM EN"'OF.,R~VENUE
INHERITANCE TAX DIVISION
~~H~iii«f~Q'»M~;~v»XXOCQ9~
WASHINGTON.PENNSYLVANIA
15301
2~4 Washington 'l'rust Building
Continljed
A.Corpora.tions
Loa Anr.eles Life Insurance 00.Common
Canonsburg Trading Compan~Capita.l
TYPE OF
NAME OF CORPORATION SHARES
BURJ!J_.U USE
NO.OF INV:.NTORIED VALUE ot!LY stGGEST
SHA."l.ms UNIT 'rO'IAL VAL.UNIT 'lOT.
1,750 Undetermined
100 6'"0 $5,000.00 6/1,000 ~9~.OO ?_~f-tf
200 7 1,462.50 f'100 /0 1,200.00
Class A
Capital
Opemisca Explores Limited
Tassette,Incorporate
George Washington Hotel Corp.
,
IN RE:ESTATE OF
GEORGE E.DIAMOND,'
DECEASED
)
)
)
)
)
ELECTION TO HAVE VALUE OF
FUTURE INTEREST DETERMINED
AS OF DATE OF DEATH AND TO
PAY TAX ASSESSED THEREON
Russell Marino,Register
Court House
Washington,Pennsylvania
Dear Sir:
Pursuant to the provisions of Paragraph (a)under Section 713 of
the Inheritance and Estate Tax Act of 1961,Catherine H.Diamond and The
Union National Bank of Pittsburgh,Executors of the Last Will and Testament
of George E.Diamond,Deceased,elect to have the value of the future interest
under Article I of Revocable Life Insurance Trust Agreement dated April 12,
1956 of said decedent,determined as of February 2,1968,the date of the
decedent's death,and to pay the tax assessed thereon at the rate applicable
to Class A transferees.
~.~~Cat~rine H.Diamond,Co-Executor
THE UNION NATIONAL BANK OF PITTSBURGH,
Co-Executor
,///27'By._"7't:'~.~~~~./_._
Trust Officer
Dated:
.,<
1
-.)
Form RCC-33
RESIDENT DECEDENT
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
COUNTY OF WASHINGTON.......,-.
IMPORTANT:This return must be completed in detail and filed in duplicate,with will attached,with the
Register of Wills of the County where decedent 'resided;Return is due within one year after
date of death,unless an extension is granted by the Secretary of Revenue.(Section 703 of
t~e Inheritance_an~.E~tateTax Act of 1961.)
:~:t:.:....::::::t~.-:---~-_:}."
...J'.h.t:l.....V.n:i,Q!L..Nt:l.t:i"Qn~.....:e.t:l.pJ<;.....Qf...P..i.ttsbur.gh....a.n.d,....Qathe.r.in.e......H.inqma.n....Pi~ond,..Eueutor S
of the estate of the above-named decedent being duly sworn.depose and say
Decedent died ....................................~~?~a;ry~;;.y).19.i.~2~).•{=~aVing a last will,copy of which is hereto attached.}
o t her
N
aam:tha::i :::r::~r::e:tttao:;::::}Hoy T.....110111g,$Glg,r.k.~....Jo.bn.C •...Hill.,..Esq.....,..Kerme.y,.....S'te.ve.ns,..Clark
whom all correspondence should be &Semple,2 GatewayGenter,.Eittsburgh,Pennsylv.ania .15.222 _.
mailed.
That as such ~g9.y.;t.Q;r..§deponent is familiar with the affairs of said estate and the property con-
(I';x"cut.or-~)
stituting the assets thereof and their fair market value.
That at the time of death there was no safe deposit box registered in decedent's individual name,or jointly
with,o~as agent or deputy of another,or in decedent's individual 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 DECEDENT
Pittsbur.~h National Bank Decp.('l!:mt.
Washington,Pennsylvania
That the contents of said sare deposit box or boxes are itemized under Schedules -=E~__of this
return,with the exception of the following,ror the reasons hereinafter set forth:
That Sc.hedule A attached h,ereto and made part hereof sets forth fullv and in'detail all the
real property in the Commonwealth of Pennsylvania or which decedent died having an interest therein.It
also sets forth the mortgage encumbrances upon each parcel or real property at the date of death,giving
the amount still due at death,name of ~ortgagee,date,rate of interest,and book and page of record
thereof.It also sets rorth in the columns provided thererore the assessed valuation or each or said
parcels,the estimated market value thereor as of date of death of decedent.
That Sc.hedule B attached hereto and made part hereof sets forth fully and in detail all personal
property wheresover situated owned by the decedent at the time of death;all moneys left by the decedent
at the time of death,whether in -decedent's immediate possession,standing to decedent's credit in banks
of deposit,savings banks,trust companies,or other instiu~tions,whether individually,or in trust for
any other person or persons giving also separately the accrued interest thereon,ir any,down to the last
interest day prior to decedent's death in the case of savings banks,and to the date of decedent's death
in all other cases;all bonds,postal savings,treasury certificat~s or notes and other evidence or in-
debtedness of the United States to the decedent;all obligations,whether by statute or agreement they
are designated as tax free,of the United States,or any state,or political subdivision thereor,or of
any foreign country,which are owned at the time of death;all wearing apparel,jewelry,silverware,pic-
tures,books,works of art,hou~ehold furniture,horses,carriages,automobiles,boats,and any and all
()ther personal chattels of whatsoever kind or nature,left bydecedent,together wi th the fairly estimated
market value thereof;all bonds and mortgae:es held by decedent and of all claims due and owing decedent
at the time of death,and all promissory notes or other instruments in writing ror the payment of money
()f whlch decedent died possessed,of whatsoever nature,with interest thereon,if any,giving the face
value and estimated fair market value thereof,and ir such estimated fair market value be less than the
face value,it sets forth briefly the reasons for such depreciation'as to each item;all moneys payable
to thp estate from life insurance polici'es carried by decedent;all annuity and endowment contracts the
proceeds of which were payable upon the death of the decedent;and all the corporate stocks and dividends
due thereon and unpaid as of the date of death,bonds and accrued interest thereon to the date of dece-
dent's death and other investment securities owned by the decedent 'at the time of death,with the market
v Rlue thereof at such time.
.'.......
-..
"
~tt";~,,~
In the case of securities of close or f~ily corporations,th'e values reported are as far as
possible substantiated by financial statements of the corporations,showing the assets and li~bilities
~h~reof as of the:date of death.The schedule also sets forth the interest of decedent at 'th~tinil ~f
death in any -co-partnership-or-busines;,and i~'support-'of'the "value of such interes'f,the~'e 'is 'annexed .to'.:j'
said schedule,financial statements showing the assets and liabilities of said co-partnership.or business.
A copy1of-the co-partnership'agreement,(if oral,a statement'setting forth the nature of the.agreement)
together .with.a statement setting for.th the character of tl!-e business,its"location,and.such'other facts
pertaining to the l;lUsiness as may be pertinent to a fair and just apprai;al of the dec~dent,'s inter'~'~t"
therein must be submitted.It should also set 'forth in itemized form,together with the fair market value
thereof,any other property owned or bequeathed by the deCedent at the time of death.'
,I;(
,j .
The Schedule C attached hereto and made part hereof sets forth a true answer to each inquiry.;,
contained therein and in the case of transfers ofproperty,real or personal,within two years of decedent's
death,in contemplation of decedent's death,or intended to t~ke effect in possession or enjoyment at 'or"'''''':
after death,said schedule sets forth the nature and value of such property,to whom transferred,the
relationship of the transferees to the decedent,the propor tionate share received by each transfe~ee'arid,lI.
aI'I·other facts of a pertinent nature regarding said transfers.In the case of transfers intended to
take effect in possession or enjoyment at or after death,there is also attac'hed to the ,.i?chedule.,a copy.,.
of the deed,trust agreement or other instrument creating the trust.Ther,~is also set forth in said
schedule a 'list of all property,'real arid personal,with its value,which passes at decedent's de/l-.thby .,'
virtue of the exercise by decedent,either individually,or jointly with another,or any power of appoint-
ment vested in decedent,either individually or Jointly,by the will,deed,or other ins.:trument..()f another,
with a copy of the instrument creating such power attached to the schedule.,.":..'.•.•,.'.'
That Schedule D attached hereto and made part hereof sets forth the names and addresses of all
persons benefic'ially interested in this'estate at the time of decedent's death,the nature of the,ir res-."'..-...'Ii.-'.j .,.
pective interests,their relationship,if any,to the decedent,together with the ages at the time of
dfcedent's death of all minors,annuitants and benefic·i~ries·1fOI~life 'under/decedent's 'Wnl.~',It'als:o''<
60ntains 'astatem~nt sh~wing which of the'beneficiaries nam~d iii the:decedent'\>w.::J:-ll,Jfl.~nY'\I~}-~d p;'f:~(')r
t'~"decedent,'"the 'dates Of 'their!dea:th~their'issue,-and the relationship.Qfi such'J-s~ue'I,t~-the ,~e!1'.eq£i~~~'1.',I
••I 1,..t)1.11 ;');r..'J!~',tJ i "/t -',~L q ,I ,I ~
That Schedule E attached hereto and made a part hereof sets forth all property,real and per-
sonal,,owned,by the decedent jointlY with another ,or otpers,including intangible,standing in the name
. I .-,I,.-.",.-.,',,'of the decedent and others,plus the date 'and place of record of instruments effecting.the.v;est~~ur,e ?f
real estate and the date of .acquisition of personalty,plus the name,address and relationship,if ·any..,··
of-co-owners to the decedent.
That Schedule F attached hereto and made a part hereof sets forth fUlly and in detail all debts
and deductions claimed for and on behalf of this decedent's estate,including fUneral expenses paid;
family exemption,Where applicable;costs of administration of this estate;counsel fees and fUdiciary's
commissions paid or to be paid;cost expended for burial trusts,tombstones or gravemarkers,and reli-
gious services,in consequence of the death of the decedent;debts and claims owing and lmpaid at time of.....death;taxes accrued charge.able for period prior to decedent's death (except.those allowed under Section
651 of the Inheritance and Estate Tax Act);together With a statement of collateral pledged for obliga-
ti.ons,if any.It is agreed that the fiduci.ary wi.ll present proof of sai.d claimed obligations upon re-
quest,that if the amount actually paid in settlement of any fee,commission or debt is less than the
estimated amount claiming and allowed,that the same will be reported to the Register of Wills,and that
the amount 6f tax assessed can be reassessed in accordance therewith.
THE UN or NATIONAL BANK OF PITTSBURGH
BX ?~d ~'"
(Executo~~Trust Officer
...........9.ff.~.~~~9.~$.Xz..~.
(Street Number)
~~.~.s..~?:.~~.~~.~~.~!.~y.~.~~~.?.~}9 .
(City or Town and State)
That the totals of the appropriate columns in Schedules "A","B","en,"E",and "F"as directed therein,.
have been carried forward and properly registered in the Summar •
Subscribed and sworn to before me this ..
-f:·ti 10'""......_~............~.Q ,day of :::-:-:-~~19 ..1..
.~~•'\1,~..........................................{~,:.
.lElAND T.DAY,~lfa~~BtfCub
.PITTSBURGH,ALlEGHENY COUNTY
MY COMMISSION EXPIRES fEBRUARY 1,\97l
NOTE:Before si.gning affidavit make sure all bll\.nk spaces in the affidavit and schedules.annexed are
filled in with details or the word "None",and in case the assets include rare and unlisted securities,
securities of close or family corporations or an interest in any co-partnership or busi.ness,that the
data and statements required under the paragraph above relating to Schedule "B"are attached.Also make
certain that column #1 in the "Summary"has been properly completed as above-directed.
,
'~;
RCC-34 (1-64)
CO·MMON-WEALTH OF PENNSYLVANIA
...DEPARTMENT OF REVENUE
.BUREAU OF COUNTY COLLECTIONS
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "A".
REAL PROPERTY
Real property in Pennsylvania,with statement of mortgage encumbrances upon each parcel at death of dece-
dent.Where property held as joint tenant or tenancy by entireties,report on Schedule "E".Property h~ld by
the de.cedent as tenant in common with another or others,should be identified as to quantum of interest and
the estimated value should be that of the decedent's interest only.
The real property located In the Com.!T'~['Iwealth of Pennsylvania should be (1)(2)(3)
!described by lot and block number,street and street number,together wi th DEPARTMENTageneraldescriptionoftheproperty,with a reference to the record of the ASSESSED VALUE VALUATION
conveyance by which the decedent took title;If a farm state number of a-FOR YEAR OF ESTIMATED CAUTIONcres;also statement of mortgage encumbrances upon each parcel at death DECEDENT'S MARKET VALUE (Do not writeofdecedent.Taxes,assessments,accrued Interest on mortgages,etc.,are DEATH In this space)to be listed on Schedule "F"and must not be deducted from this schedule.
None 0.00
I
I
Insert this total opposite "real property",Schedule "A"in the X X X X X
"f\s Reported"column on the last page of this return.
0.00
------_._--------------------
RCC'-35
CONWONWEALTH OF PENNSY~VANIA
'l'n,\'l~FER INHERITANCE TAX
RES IDENT DECEDENT
SCHEDULE "n"
PERSONAL PROPERTY
INSTRUCTIONS:This Schedule must disclose all tangible and intangible personal property owned individually
by the decedent,at the time of his death.Property owned by the decedent jointly with another or others
must be listed under Schedule "E".Intari'gible personal property,titled in the name of the decedent,but
payable at death to another or others,including but not limited to P.O.D.U.S.Savings Bonds and tenta-
tive trust accounts,must be listed,despite the fact that they are not of the administered estate.
Tangible personal property should be listed first (e.g.jewelry,wearing apparel,household
goods,and furnishings,books,paintings,automobiles,boats,etc.)
Intangible personal nr')l,erty,such as bonds,treasury certificates,cash on hand and in bank,
stocks,'mortgages,notes,together with accrued interest or dividends,salaries or wages,insurance pay-
able to the estate or fiduciary in said capacity,partnership interests,interest in anyundistributed
estate of or income from any property held in trust under the will or agreement of another,even though
located outside of the State,at the time of death,should be listed in this schedule.
Item
No.
ITEM
List and describe fully
See copy of Inventor,v attached
Under the Terms of Cannonsburg Profit Sharing
Plan,$7,308.19 was paid to Catherine H.Diamond
representing the balance due her as beneficiar,v
of decedent's share of the above non-contributor,v
approved plan.
Under the terms of an Employment Agreement
dated October 1,1966 with Washington Steel
Corporation,Mrs.Catherine H.Diamond is entitle
to receive a deferred compensation of $12,500.00
per annum payable in monthly installments for a
period of 10 years.
Value of payments to decedent's wife at date
of death computed as follows:
12,500 X 8.3166 X 1.0189
UNIT
VALUE
ESTIMATED
MARKEl'VALUE
Non-taxable
105,922.30
DEPARTMENT VALUATION
(Do not write in
this space)
Insert this total opposite "Personal Property",Schedule "B"in
the "As Reported"column on the last page of this return.
x X 1,260,933.38
,~.'
RCC-36'
rLW\IO~T:~\LTH OF PE~NSYLY-.tNI.'I.
T1UNSFFH.INHElUTANCE TAX
n.-,~s IDEXT DECEDENT
SCHEDULE "c"
TllA:-JSFEJtS
(1)Did decedent,within two years of death,make any transfer of any material part of his estate,without
receiving a valuable and adequate consideration therefor?(Answer yes or no)~N~O __
(2)Did decedent,within two years of death,transfer property from h~self to himself and another or
others (including a spouse)in joint ownership?(Answer yes or no)__0 _
(3)If the answer to (1)or (2)above is in the affirmative state:
(a)Age of decedent at time of transfer _
(b)State of decedent's heal th at time of making the transfer.(Note 1).
(c)Cause of decedent's death.(Note 1).
(4)Did decedent,in his lifetime,make any transfer of property without receiving a valuable or adequate
consideration therefor which was to take effect in possession or enjoyment at or after his death?
(Answer yes or no)__~N~O __
(a)Was there any possibility that the property transferred might return to transferer or his
estate or be subject to his power of disposition?(Answer yes or no)__
(b)What was the transferee's age at time of decedent's death?_
(5)Did decedent in his lifetime make any transfer without receiving a valuable and adequate consideration
therefor under which transferor expressly or impliedly reserves for his life or any period which does
not in fact end before his death:
(a)The possession or enjoyment of or the right to income from the property transferred?
(Answer yes or no)_
(b)The right to designate the persons who shall possess or enjoy the property transferred or
income therefrom?(Answer yes or no)_
(6)If the answer to (5)(b)above is in the affirmative,state whether the right was reserved in decedent
alone 0 I'0 t hers --:-_
(7)Did decedent in his lifetime make a transfer,the consideration for which was transferee's promise to
pay income to or for the benefit of care of transferor?(Answer yes or no)No
(8)Did decedent,at any time,transfer property,the beneficial enjoyment of which was subject to change,
because of a reserved power to alter,amend,or revoke,or which conld revert to decedent under terms
of transfer or by operation of law?(Answer yes or no)_N__o _
(9)If the answer to (8)above is in the affirmative,was the power to alter,amend,or revoke the inter-
est of the beneficiary reserved in th~decedent alone or the decedent and others?
(Answer yes or no)__
NOTE 1:The answers to these questions should be supporterl by affidavit by the attenrling physician as
well as a copy of the death certificate.
NOTE 2:If answer to any of the above questions is yes,set forth below a description of the property
transferred,it's fair market value at date of death,dates of transfers and to whom transferre<l,with
relationship of transferees to decedent,if any.Submit copy of any trust deed or instrument,if trans-
fers are claimed to be non-taxable,also submit detailed statement of facts on which said claim is based.
NOTE 3:List applicable property below in manner in which provided in Schedules A,B,or E.
ITEM
None
DESCRIPTION MARKET VALUE
(Estimated)
0.00
DF2T.VALUATION
(Dep t.Only)
Insert this tnt:d opposite "Transfers",Schedule "C"in the
"As Reporterl"column on the last page of this return.0.00
RC·1...,38
::C\MMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "E"
JOINTLY OWNED PROPERTY
INSTRUCTIONS:This schedule must disclose all property,real and personal,owned by the decedent jointly
with another or others,including intangibles,standing in the name of the decedent and others.List
real estate first,as entireties,or joint tenants,giving brief description,as indicated under Schedule
"A",plus the date and place of record of instrument effecting vestiture,but do not include entireties
or out of state real estate value in estate valuation column.Personal property should be listed as in
Schedule "B",plus date of acquisition,and the name,address and relationship (if any)of co-owners to
the decedent.
Description of Property,Date of Acquisition,Name I unit percentage Estate
Address and Relationship of Co-Owners,and Place I Value Share Valuation
of Record of Instrument,where Real Estate.!
DEPARTMENT VALUATION
CAUTION-Do not Write
In This Space.
Value of Value of
Entire Decedent's
Property Interest
Improved Real Estate situate 17 Wilmont
Avenue,Washington,Washington County,
Pennsylvania consisting of a lot fronting 50
feet on the southwesterly side of Wilmont
Avenue,extending back therefrom an alley
20 feet in width,knO'WIl as Wood Alley,
adjoining lot No.32 on the northwest and a
lot No.30 on the southeast,having erecte
thereon a 2 1/2-story cement dwelling with
integral garage.$33,000.00
Miscellaneous household goods as per list
previously supplied to Internal Revenue
Service and released $3,717.00
above property o'WIled by decedent and
Catherine H.Diamond,wife,as tenants
by entirities
$25 face value U.S.Savings Bond
Series "E"dated 12/1/50 due 12/1/60
the consideration for the above bond
was provided by the surviving CO-01{ller,
J •Edward Diamond
Non-taxab e
Non-taxab e
Insert this total opposite "Jointly Owned Property",Schedule"E"
in the "As Reported"column on the last page of this return.
0.00
I acd-37'(12-63'j
(,O~fI\IONWEALTH OF PENNSYYLANIA
TRANSFER INHERITANCE TAX -
RESIDENT DECEDENT
SCHEDULE "0"
'I
BENEFICIARIES
BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED(If step-children or DATE INTEREST OFStatefullnamesandaddresses,of all who illegitimate children DECEDENT OF BENEFICIARY
ave an interest,vested,contingent or other-are involved,set STATE YES IN ESTATE
wise,in estate)forth this fact.)OR NO BIRTH
.-
CatherinA H.Diamond Wife Ye~t;/lLJIQ10 Beauest Dlus Life Estate
17 Wilmont Avenue in Residue ..
Washington,Pennsylvania
The Union National Bank of Pgh.Residue in Trust
(Trustee under Agreement dated
2/18/53)
Post Office Box 837
ittsburgh.Pennsylvania 15230 I
!I
"
-,I
P
(
h
Deponent further says that all the above-named beneficiaries are liVing at this time except below:
NAME DATE OF DEATH RESIDENCE
OF THE
ESTATE OF
REPORT AND APPRAISAL
.~IATTER OF THE APPRAISE~IENT
(Executor-Administrator
must complete "As
Reported"column #1.)
0 :C-.j ...,'ij ~....0 ....(1)(1)0 ~.p;....e:..tiltil::l 0tiltil:c+......::l 'ij...,l-'(1)~........p;~til 0><'ij"gp;P0-........
(i).g ~;::J (1)trl CD ....
til p......,..,.'<p;i-d....(1)'10'PCD;1 t+'kl
enc~
~>-.........~m'-"~'-"-<owen enl3'::r g.g.....
t.1o ~>c--=:
-00 -00 ~-00 -00 -00
i--',1--'
'"'">-i\)N tilg-:0'~-0...,.(1)_
'-0 ""'g-w Iv.>....\..t..)o :0 \.to)Q it•".... .,-.w o :0 \..v 0 .:::;
OJ..0 :0:00 0
-00 -00 ~-00 "*-00",.'""->-~.:.~:r.
~~II ,
.~(
'-;(')..~
"....-.~..~2.::s.~r..~.c..
~..~
~~J
Year
P.-I THE
(No.
O_=J7/d
Geo)';'ge1!:.Diamond
Deceased
Roy Thomas CI~X~~g •.
John C.Hill,Jf1S.Qtj--V-tP-HJ.j·.DD?l1
Kenney,Stevens,ClarQ-~aHSemple
2 GatewaJ6 !3eni+er
Pittsburgh,~~~Ylv~ia/~J.~222
1\vi'60"1-,,0
Late of...Washington .
Commonwealth of Pennsylvania
County of .1rlashington.......,.......
Will
Administration
DEPARTMENT OF REVENUE....
BUREAU OF COUNTY COLLECTIONS
HARRISBURG.PENNA.17 127
COMMONWEALTH OF PENNSYLVANIA
RESIDENT n~HER'iTANCE TAX
~
APPRAISEMENT
DATE A~.~~~.4.'"~~.?~I ..
.COUNTY w..~~.~~~?~.
FILE NO..p.J..~.6.e..=.?,.77 .
Whereas,G.~.Qrge E.•....Di.amQnd late of ~..L.W.~.~.h:!ngt.qP.:..
in the County of Wg.§hinw.n Commonwealth of Pennsylvania,having died on
the .2 nd day of F.ebr.uar.y...........................19 68..,seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I,W.~.:R.~Q.h9.-n~y.,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 I'inheritance taxes at the lawful collateral rate on any such future interest.
PERSONALTY:
Description of Asset
~pp t'onv of';nVR1 t.OT'V ::ot'+'::oched to the
Unit
Values
$
Appraisement
Made for Inheritance
Tax Purpoaes
______---'::oawn\T'I~...."'.i;·aenlent......+-__----l1---=1!:...l.•~2:26~OL.9t..;,3~3~.____'3~E~
Total 1,260,933 38
fonn~;V:~hbl::::%~W<>rIl~~l£l~~:~:;o~e~~~~~;a~a=~7~:;;~;~?-
-.J ~"ippralser
....................................................................................................................................................................
./1'.~~(Number and Street)
/£Ra./'_..·ip;t..·Oiii~~·i ,Penna.
.........................WASHINGTON.........................COU1lty
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
.............................GEQRGE E DIAMOND .
Deceased.
Late of
........................................~~.J'!A§t!JNG..'r.ON .
Date of Death,F.e.br.JJary 2 19..68 .
Appraisement Docket Vol.,..3.7 ..
Page,94-,..9 No 6'3r...68.-::277 ..
Filed in Register's Office,AJJg~.t 4.,.J9..69 ..
Amount of tax due,$..
DEPARTMENT OF REVENUE'
Received,
Examined and Approved,..
Wrote abo,lIt Appra.isement,..
Appeal f1'om Appraisement,..
Entered and charged,..
c:
,
...
l'
,.
\
RCC-39 (5-68)
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SUMMARY
Estate of DIAMOND
(Last Name)
GEORGE
(First Name)
E.
(Initial)
DATE OF DEATH 02-02-68 FILE NO.6~68-277
REPORT OF INHERITANCE TAX APPRAISER
I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of Washington
Pennsylvania,do respectfully report that I have appraised the real and personal property as reported in the foregoing return at
the values set forth opposite each item in the last column to the right in Schedules "A","B","C",and "E".
Dated:--'0=8L..-O=4_-6:o<...9'---_
02-02-68
REPORT OF THE REGISTER OF WILLS
REGISTER OF WILLS
Dated:_
I,the undersigned duly elected Register of Wills in and for County,Pennsylvania,do respect-
fully report that I have allowed deductions in the amounts claimed by deponent,except as to those items where a greater or
lesser amount is set forth in the last column to the right in Schedule "F",which er or lesser amount represents the sum
allowed as a deduction.
INVENTORY
Real Property (Schedule A)
Personal Property (Schedule B)
Transfers (Schedule C)
Joint -Held Property (Schedule E)
TOTAL GROSS ASSETS
Less Debts and Deductions
(SCHEDULE F)
VALUE AS REPORTED VALUE AS APPRAISED
$$~-------41---
VALUE AS REAPPRAISED
$-------+--
CLEAR VALUE OF ESTATE
Valuation of life estates or -E
COMPUTATION OF TAXFORUSEOFREGISTERONLY
Tax on $+-__
Tax on $':--+-_~
Tax on $---------+---Tax on $+-__
Tax on $+-__
Exemptions=========F==Total Estate ----1__
TOTAL TAX
6%
%
10%
15%
*
$----------+--
$--------+--:--
$----------+--
$-------4---
$--------+--
$....1.-__
(*)As evidenced by Charitable
Exemption Certificates issued
by the Secretary of Revenue.
Less tax previously paid
BALANCE
Less 5%of tax if paid within
3 months after death ::::::::::=1====
BALANCE OF INHERITANCE TAX DUE $t=
Add interest at rate of 6%fro~_____to $---...l
AMOUNT OF ESTATE TAX ASSESSED $L-
Estate tax paid $L-
BALANCE DUE $---Il-
Add interest at rate of 6%from t=
-------Ito-----$---------l'
TOTAL TAX BALANCE $-------1
PAID $-1
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,
same should be noted below,with short explanation.
Will !...No.AdmInIstration
IN THE
Year .
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
GEORGE E.DIAHOND ......
Deceased
Late of .
County of
...E •..WASHINGTON ..
..WAffiING'ION ...
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
..
I
.~~
•'Forin ForCe ·10 DEDUCTIONS ALLOWED IN J
OFFICE OF-THE
REGISTER OF WILLS
OF W.D.A,!2,.Ioo!S.!.!H.IoIN~G",,"T¥O.uN__COUNTY
STATEMENT OF DEBTS
AND DEDUCTIONS
THE SUM OF $.
DATE APPROVED .••..•.•
AND AGENT OF THE COMMONWEALTH
Register of Will.,Ag••t
LATE OF W~aasg,hi!bb·n~€~t~o:!:!n"",~P.se'-=nn~s~yl.::1~v!..Sam.:!:::!::·!::.!a:!:...-_
Feb~2 1968
I,
ESTATE OF __...-:GeUl;;.o~r~g.s;;e--J,;,El.&.-..IoD~i.slalol!m,!,\,ou.n"lod<!o.-__
CO
____0-ILat.~ldol:ilol.I..loU..L..._N }so:COUNTY OF WASHINGTON
_______WClOla..lt.u.h.Lle...r........iJ,nlo.Se"-H.......__Dt.il.lam""·l:W=o~n~d:!._~_~----__HEREBY CERTIFY.THAT.TO THE 8EOT OF
DATE OF FILING APPRAISEMENT OATS OF DEATH ,
DATE NO.OF NAME OF PAYEE REMARKS AMOUNTVOUCHEit
See attached Schedule
I
-
~.-'l'()+.~1 143.667 55.--..MMONWEALTH F PENNsYLVA IA ;p;t!f
MY KNOWLEDGE AND BELIEF,THE FOREGOING IS A JUST AND TRU E STATEMENT OF DEBTS,FUNERAL EXPENSES AND EXPENSES OF
ADMINISTRATION SUBMITTED TO THE ESTATE OF George E.Diamond DECItASED,AS DEDUCTIONS FOR
INHERITANCE TAX PURPOSES.~~()~.-i
EFORE ME THIS dls-#DAY ~~r(errne~.i~,S.l
__.L:.~:f6';jjl"eJ~2:::!:!~~~.,-:.--(11l.:z...:!
\
"'rid "00 N01~\NIH S·y~~
S~1l1 /,~:J 0 H.1 1.SI:)3U
CI'll\";:,1SS{J~
....I ,-..,.
STATEMENT OF DEBTS AND DEDUCTIONS
ESTATE OF GEORGE E.DIAMOND ~DECEASED
Family Exemption
Catherine Hindman Diamond,surviving spouse
Administrative Expenses
Register of Wills Of Washington County,Pennsylvania
Cost of probating Will and Codicil,six Short
Certificates and extra pages of Will
Pennsylvania Department of Revenue
Transfer fees for Oldsmobile Station Wagon
Certificate of Title
Registration plates
Register of Wills Of Washington County,Pennsylvania
Cost of twelve Short Certificates
Cost of Short Certificate
Joseph Gilmore,Jr.
Appraisal of household goods
Register of Wills Of Washington County,Pennsylvania
Cost of five Short Certificates
Kenney,Stevens,Clark and Semple
Professional services in re Canonsburg Metal Sales
Company and Teledyne,Incorporated
reorganization agreement -percentage of
35.93 of $20,000 fee
Register of Wills Of Washington County,Pennsylvania
Cost of filing Inventory
Balance due on Grant of Letters Testamentary
Register of Wills Of Washington County,Pennsylvania
Cost of Certified Copy of Will
Cost of Short Certificate
$1,000.00
20.50
2.00
2.00
12.00
1.00
75.00
5.00
7,186.00
5.00
20.00
8.50
1.00
Kenney,Stevens,Clark and Semple
Attorneys'fee
12/31/69 on account
6/30/70 balance
The Union National Bank of Pittsburgh
Accountant's compensation
12/31/69 on account
6/30/70 balance
Expenses in re sale of securities
5,000.00
13.000.00
5,000.00
16,018.32
18,000.00
21,018.32
8,164.64
r .".
STATEMENT OF DEBTS AND DEDUCTIONS
ESTATE OF GEORGE E.DIAMOND.DECEASED
(continued)
Preferred Debts
Taylor's Pharmacy
Prescriptions
The Washington Hospital
Hospital expenses -balance due
$30.60
20.35
Piatt Funeral Home
Funeral expenses
Less discount
Cemetery lot
Gidas Flowers,Incorporated
Funeral flowers
S.White s Sons
Payment for monument,marker and corner
posts erected in Washington Cemetery
Other Debts
J.Edward Diamond
Funds for rehearsal dinner as per agreement
with father
J.Edward Diamond
Funds for wedding trip as per agreement
with father
Best and Company
Merchandise -statement 1/29/68
Saks Fifth Avenue
Merchandise -statement 1/8/68
The Union National Bank of Pittsburgh
Funds deposited to Checking Account
No.01305859 to cover amount overdrawn
George Washington Hotel
Service -January 1968
Al Long's Texaco Service
Gasoline charges for January 1968
The Racquet Club
Payment -statement dated 1/31/68
The Bell Telephone Company of Pennsylvania
Telephone service to 2/4/68
Kaufmann's
Merchandise
2,904.70
54.50
2,850.20
1,645.02
508.80
1,270.00
300.00
500.00
176.70
314.50
1.00
29.57
37.82
7.13
61.09
263.86
·...<.•....
STATEMENT OF DEBTS AND DEDUCTIONS
ESTATE OF GEORGE E.DIAMOND,DECEASED
(continued)
Other Debts
J.A.Rungo
Groceries and supplies
Brooks Brothers
Merchandise for February 1968
Columbia Gas of Pennsylvania,Incorporated
Gas service to 2/14/68
Catherine H.Diamond
Reimbursement for the following
payments made 2/7/68 to Joseph Horne Company
Regular Account
Time Plan Account
Hagan Oldsmobile -Cadillac
Payment of statement dated 1/26/68
Joseph Horne Company
Payment on Regular Account -
Statement of 2/4/68
Payment on Time Plan Account -
Statement of 2/6/68
The Washington -East Washington
Joint Authority
Service
West Penn Power Company
Electric service to 2/19/68
Joseph Horne Company
Payment on Time Plan Account
Statement of 3/6/68 in re interior decorating
Second United Presbyterian Church
Balance of pledge for 1967
Pledge for 1968
Pittsburgh National Bank
Principal payment on $50,000 Loan
Interest 1/1/68 to 2/2/68
Internal Revenue Service
Payment of 1967 Individual Income Tax
Joseph Horne Company
Payment in full for draperies under
Time Payment Account
$114.47
100.00
59.96
500.00
200.00
40.43
1,376.74
2,597.04
28.26
30.97
493.43
50.00
800.00
20,000.00
275.00
21,448.40
652.43
....-';,
".
--------------------------------,
..........,........
STATEMENT OF DEBTS AND DEDUCTIONS
ESTATE OF GEORGE E.DIAMOND,DECEASED
(continued)
Other Debts
Pittsburgh National Bank
Payment of balance -in full on $50,000 Loan
The 50 Million Fund for the Capital Needs of
The United Presbyterian Church in the United
States of America
Balance due on $300 Pledge
($100 previously paid 12/30/65)
Internal Revenue Service
Additional tax due by reason of
under estimation of 1967 Individual Income Tax
$30,000.00
200.00
424.36
Wilbert C.Hager,Earned Income Tax Collector
Payment of 1968 earned income
tax
Less credit for 1967 overpayment
Catherine H.Diamond
Reimbursement for the payment of 1968
East Washington real estate taxes
Borough
School
County
114.17
4.43
119.80
386.56
122.36
109.74
628.72
$143,667.55
".............,
•'V d ..0'J ~;I..l.~:;H\\\~).~t~
Sll\h\~,'J ;\~1';\~3\j
.'...
."
...<:'t,.~.'''.''~'
..
,(""-.~l·i
\b.•.\\
.
•J •
'.
Form RCC-4-RI-3-66
No.948761
Date Hay 2,19 68
COMMONWEALTH OF PENNSYLVANIA
OFFICIAL RECEIPT
Transfer Inheritance and Estate Tax
tlAmiIii(}TO!~
RESIDENT DECEDENTS
File No,~6_3_-G_e_-_2_7?
Office REGISTER OF WIllS,Pa.
WASHINGTON County,ss:Received from Union National Bank of Pha..fi Catherine
(Executor,~~~of the estate of Dia:mond J GECmOR n t Dt!ll~mm
who died FebruAry 2 19 68,the sum of ft1Bt1rY...Flvt THOUSAND FOUR HUlIDRED SEvm:mEN f1 57/*ars,
being TRANSFER INHERITANCE TAX and/or ESTATE TAX due the Commonwealth as follows:
Appraisements Made and Filed Computation of Tax
NOTE:This Triplicate R~~eipt to be retained by the Register of Wills and filed in numericalsequencelorauditpurposes.
NOTE:In accepting the transfer inheritance tax on future estates prior to the death of
the life tenant or tenant for years,as evidenced by this receipt,it is understood that the Com-monwealth shall not be precluded or prevented from hereafter assessing additional inheritancetaxatthedeathofthehfetenantortenantforyearswheneveritappearsthatsuchadditional
tax may be legally due and collectible for any reason whatsoever.
Tax on $_
MOORE BUSINESS FORMS,INC.,ELMIRA,N.Y.
Register of Wills
Exemptions *$===========
5%$_
Tax on $__....,-~10%$_
On Acct.6~Tax on $,.._~$----'2416~.~7o:-.;5;t.;;~:....·...;l3u:.lt1L--
Tax on $15%$_
Total Estate $_
Total $25,417..57
*As evidenced by Charitable Exemption Certificates issued by the Secretary of
Revenue under Act of May 28,1956,P.L.1757,effective June 1,1957,as amended
by Act No.381,approved July 11,1957,and Act No.207,1961,Section 302.
SE.AL
/)4'---,Lt~.~<:!.I'"J ..J.~~'}.-t--"""~,""";"""
$,-------
Total Tax $
$Less Tax Previously Paid (if any)$
$Balance $
Less five per centum of tax if paid 1,337.17$within 3 months after date of death $
$IF!CO?SPtE'i'E Amount of Estate Tax Assessed under
the Act of May 7,1927.$
$Add interest at the rate of %
$from
to $
Valuation
Valuation
$------
$,------
Total
Date
Date
Real Estate
Personal Property
$------
$,------
Total
Total Gross Assets
Less Debts and Expenses of
Administration
Clear Value of Estate
Valuation of Life Estates or Annuities
Date 19__
_________19__
Estate Tax Assessments
Date 19__$_
________19_!:$===========
FORM RCC-4-RI
TBANSFER INHERITANCE and/or ESTATE TAX.
RESIDENT DECEDENTS.
RECEIPT
37Docket Page 94 Tine 9
Estate o'Lf_G_t_OR_C_E_··_E_._D_IA_·._U_OND__
OFFICE OF REGISTER OF WILLS
~!ASHINGTON,Pa.
Date tay 2,19~
SIGNED AND SEALED AS PROVIDED BY
SECTION 1201.ACT APRIL 9.1929.P.L.343
AS AMENDED BY ACT MAY 15.1945.P.L.528
nUSSELL l>!!\RII~O
Register of WWS
1201 (g).Act of April 9.1929.P.L.343.as amended.viz:-"To receive from Registers of Wills all duplicate ,re-ceipts for taxes paid to them by executors or adminis-uators and to charge the Registers receiving the moneywiththeamountreceiptedfor.The original of each suchreceiptshallbesignedandsealedbytheRegisterofWillsandtransmittedtotheexecutororadministrator.whereupon it shall be a proper voucher in the settlementoftheestate.In no event shall the executor or adminis-trator be entitled to a credit in his account by theRegisterunlessthereceiptissosignedandsealedbytheRegisterofWUls:'
Fill in below name and address of person to whom
tax receipt is delivered:
I TliE UNION TiATIOiJU.GANtt 01'PITrSduoonTo_
posr OFFICE BOX ()M 831'
L
PITTSBURGH.PllNtISYLVANIA 15230
-.J
Form RC C ·10 ?3 -G.?-!.71 DEDUCTIONS ALLOWED IN ),":SUPPLEMENT.AL:
THE •,Y«119 )).
STATEMENT OF DEBTSOFFICEOFTHE SUM OF ............$.t...L.
REGISTER OF WILLS AND DEDUCTIONS "lA:'~O;i~~,~~~...-:7t.OF WASHINGTON COUNTY
AND AGENT OF THE COMMONWIiALTH
Register of Will.,Agem
I
ESTATE OF George E.Diamond LATE OF Washington,Pennsylvania I
DATE OF FILING APPRAISEMENT DATS OF DEATH February 2,1968
DATI!:NO.OF NAM&:OF PAYEE REMARKS AMOUNTVOUCH""
.T,,'~T ,c;lQ70 .Register of Wills ofWashineton l"O>lt of Fili np First &li'h,al A~~+.j,C;00
l\Tn~7 ?'j ,Q70 o~~~n~~117an;!'l Cost of One (1)Short Cer+.;ficate 1 on
.T,,'~T ,r"'J lQ70 The ~,Pllhl;Rh;np r,omnanv Pavment f'or Al"Lv .>l;no ~"'!'l"+
of'T,~+.j.~_n ,J.on
.T"lv 1 lQ70 'Washineton County Renorts Payment for Advertising Grant
of Letters 11.inn
nc+2 lQ70 Washinpton Countv Personal Final navment ·of nersonal
,
Property Tax Department ,nronertv tax claim 196'3 thrn 1Qh~~t:;!t:;n
0,v,w no.~""-~A~I~:I ccrtf 5'-a"\I ~._"
I
-
Total '<;;'l'-}
COMMONWEALTH OF PENNSYLVANIA
ALLEGHENY }sa:
COUNTY OF BANK OF PITTSBURGH
I,,Tabn R.Ecbement,Vice President of THE UNION NATIONAL HEREBY CERTIFY,THAT.TO THE BEaT OF
MY KNOWLe:OGE AND BELIEF,THe:FOREGOING IS A JUST AND TRU e:srATEMENT OF DEBTS,FUNERAL EXPENSES AND EXPENSES 01"
ADMINISTRATION SUBMITTED TO THE ESTATE OF George E.Diamond DECEASED,AS DEDUCTIONS FOR
DAY 01"
INHERITANCE TAX PURPOSES.
LOWElL R.SNYDER.NOTARY PUBLIC
PITTSBURGH.AllEGHEN~COUNT"
MY COMMISSION EXPIRES JAN.6.1975
Member,PennsylvaniaAssocialllJn oi Nota'ies
Publjc
-j?J /~L:'L----70s',£.J~~=;;/f-;-:-·_=-_--;-:;----,-CL.S.l
Vice President
'Vd "08 NCH:JNIHSVIA
STlIlA.::lO tj31SIf)3:J
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