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OC1968-0360 - ESTATE OF JENNE
r"--J ;::; \PiljfA ' . I PETITION SUR. AU piT Testate Form ) IN THE ORPHANS' COURT OF WASHINGTON COUNTY Estate of ... ~1:i:~~~~:t;g __ 9.~ .. :I~I?-I?-.~---··················---------------·--N 63-68-360 0 ..... ---···········--------------------------------------·········· .......................................................................................................................... e ............................................... . Fiduciary ... 9?.-:~--~-~-~-~--J.:.-~.--!~_r:_r:_~ ___ l!l:"f}:~-------------------··· _______ xg_~-~-l;J-~!7_gh .. N9:~~~!!9:J: .. ~~!!~------------------------· Deceased Date of Date of Decedent's death .... ~~RI!!§!.:r.:Y. .. ~l..l .. J.~_@ ___________________________ Grant of Letters ... tf§!.:r.:~b-... 9.2 .. .:!-.~.9.? .................................... . This is the ..... ~~~-~-!: .. ~~~--!f~~~~-----------·-····························account filed in this estate If there have been former accounts filed in this estate, list file number or number and term ... J.l..<?P.:.~ .. J.:!J.~.cl ........... . "( • 9 Election to take Neither Date Election Place of; Under or Against wilL (cross out one) Filed ··-------------------·-··········· Record .. L __ _. ___ , __________________ _ Name of surviving spouse ....... Chg~Jg~--1-~ .. J.~J.l.J.l..f~--·---·-----·······-··--·····----·----J'.: .. ~.~----------------:··-~----------------: ........ : ........... · Lis_t issue, f~er~ materiq!:,JNo!le~c· -,nj ::,r , ,, ' ' ,. I 'r •. •.· Did decedent' marry aftei:"'execution-elf will? (indicc:rter:Mesr:{NbfAr.iy chliCfrehoorn after execution of will? (indicate) ~( N·o.)lf answer yes, name them ................................................ -------···-----------------------------------------------------.-----------------· ---...... -...... -........ ---.. --.. -.... -.......... ---.. -~ ........ --.... -.. --........ -.............. -...... --.... -.. --............................ -.... -..... ----........ -........ --............ --...... --_·_ ---.. ----.. -....... -.... --............... .;;: ~---_::._ .. --..... -"-...... '.--...... ---------. Leg.atees Charles L. Jenne Ethel Feilbach Wilhelmina Charlton Charles L. Jenne and Pittsburgh National Bank Trustees Relationship Husband None Sister Residue Interest Fiduciary, if deceased or not sui juris Fur Coats and Jewelry. Portion of Estate as ~ould" qualify for Marital Deduction for Federal Estate Tax purposes. Portion of Income from ~T·r:.u:s.t •. '/o 1 ~\ (!t'Q Pecuniary Bequest of $1,000.00 Pecuniary Bequest of $10,000.00 and Portion of Income from Trust Note -Katharine Gassner died on Aygust 18, 1964 and Rose Jenne died on December 19, 1964 ~ List, if exceptions to above: None If partial intestacy, give facts: None· Adeemed: Revoked: Lapsed: Abated: Give Cause: Notice to interested parties. Have all parties, having either vested or contingent interests and all crediors entitled to notice (Court Rule No. 9 paragraph C: ·Section 6: Subdivision c) received written notice of the filing of the account and of call of audit? (Yes.) No. If any exception give cause: .. ~~--~~,C:-~.J?-~-~-<?-~-~'---------·-······ File copy of Notice and date of mailing .... J~J:Y. .. ~l'----~~19 ............. .-............................................................................................................ . Is estate subject to the filing of a Federal Estate Tax Return? ... J.E;.lL ..••.•.•..••••.•..•..•....••.•.•.............•.............•...........•.... . . 1650 00 ,:':;.,_ Actual payment made on Pennsylvania Transfer lnhentance Tax. Amount $ ........... • ..... ~ .. l~.s.s .. .pr.omp.t:i.payment.. discoun_t paid March 1?, 1968 -$6, ~00. 00 l_ess promp~ payment di~?count paiq April 8, 1968 If the Will makes any port1on of estate subject to a life-estate, g1ve name and b1rth date of l1fe tenant ..................... . ~lo\ ~1~ C.h9:r.L~~--.L, ... J~nn~ .. R5?~n. .. ~~Y .. J~.2 .. J~.9.7.! .... Ji:!-.~.i:l.~.~-~:!-.~§! .. g~§!!:~!:~~---·~:!:~ .. T!~£~!!\E.~E ... 4.~---~-?-~.?.~ .......................... . Give Names and addresses of all unpaid creditors who are legally entitled to notice, together with the amounts of such claims; state whether they are admitted to be correct; and whether the claim is denied. None Give reference to such parts of the will as require interpretation by the Court; a reference to all questions re- quiring adju9ication, and a statement of any other facts deemed necessary for the preparation of the adjudication: None Balance for distribution per account, Itemize any additional debits not shown by account: $.}?.§_,_.Q~~-~.Q.?. ............ . Income Interest on Redemption of $55,000.00 General Motors Acceptance Corporation Short Term Loan from 6/30/70 to 8/21/70 $603.60 Total additional debits (Add) $. ______ 603. 60 ---------------------------.. - Itemize any additional credits not shown by account: Income Pittsburgh National Bank -Compensation $ 36.22 Total additional credits (Subtract) $ ........ }?.~.?.? .. .............................. Balance for distribution $ ... ?.~.f?.2_f?J.<?.!_Zj-_~-------------· If balance for distribution is not in cash, list each item held in kind, giving appraised Value (or distribution Value); .See Schedule "A" attached. ·---""·'-~--~-·--"~~--~--~-·-. . ··--__ . ..._ __ ------- SCHEDULE "A" BALANCE FOR DISTRIBUTION CONSISTS OF: Stocks 40 shs. Atlantic Richfield Co. $3.00 Cum. Conv. Preferred 110 shs. Dresser Industries, Inc. $2.20 Ser. A Conv. Preferred 52 shs. Squibb Beech-Nut, Inc.· $2.00 Cum. Conv. Preferred 600 shs. F. W. Woolworth Co. $2.20 Conv. Ser. A Preferred 100 shs. AM F, Inc. Corrnnon 590 shs. American Telephone and Tele- graph Co., Capital 18 shs. Armco Steel Corp., Corrnnon 60 shs. Armstrong Cork Co., Corrnnon 150 shs. C IT Financial Corp., Corrnnon 34 shs. Celanese Corp., Corrnnon 25 shs. Chesapeake and Ohio Railway Co. , Corrnnon 100 shs. Ford Motor Co., Corrnnon 100 shs. General American Transportation Corp. , Corrnnon 46 shs. General Motors Corp., Corrnnon 256 shs. Gulf Oil Corp., Capital 100 shs. Libbey-Owens-Ford Co., Corrnnon 100 shs. Mobil Oil Corp., Capital 100 shs. G. C. Murphy Co., Corrnnon 200 shs. National Lead Co., Corrnnon 100 shs. North American Rockwell Corrnnon Corp., $ 3,505.00 4,881.25 2,002.00 13,950.00 1,962.50 29,758.13 416.25 1,704.38 5,100.00 1,874.25 1,585.94 5,118. 75 3,262.50 3,461.50 9,376.00 4,868.75 4,562.50 2,112.50 6,156.25 3,531.25 1,004 shs. Phelps Dodge Corp., Capital 33 shs. Standard Oil Co. of New Jersey, Capital 116 shs. Union Electric Co. of Missouri, Common 100 shs. United Merchants and Manu- facturing, Inc~, Common 40 shs. United States Steel Corp., Common Advance Distributions· Principal· Charles L. Jenne -Fur Coat and Jewelry as per Article Second of Will Wilhelmina Charlton Cash Legacy as per Article Third of Will Ethel Feilbach -Cash Legacy as per Article Third of Will Income Charles L. Jenne -Income Distributions Wilhelmina Charlton -Income Distributions Principal Cash Income Cash -2- $30,214.13 2,199.77 2 ,631. 75 3,068.75 1,562.50 $148,866.60 r'l,075.00 ./ 10,000.00 .; 1,000.00 19,400.00 4,050.00 65,949.91 6,274.94 $256,616.45. { Computation of amount necessary to establish maximum Marital Deduction under Federal Estate Tax Act Marital Deduction as shown by Return filed Addition as per Adjustment for Examining Agent Items passing to Surviving Spouse outside of Estate Schedule E Items 1 to 14 Schedule F Items 1 and 2 Joint Bank Account at Mellon Bank (Peters Township) Amount necessary to establish maximum Marital Deduction $81,955.79 1,075.00 4,960.01 $168,120.46 4,478.04 $172,598.50 87,990.8~ ---~ c:4,607.6~ To: SCHEDULE 11B11 SUGGESTED DISTRIBUTION Charles L. Jenne -Fur Coat and Jewelry as per Article Second of Will (Credit to be taken for Advance Distribution) Wilhelmina Charlton -Cash Legacy as per Article Third of Will (Credit to be taken for Advance Distribution) Ethel Feilbach -Cash Legacy as per Article Third of Will (Credit to be taken for Advance Distribution) Charles L. Jenne -Amount necessary to establish. maximum Marital Deduction under Federal Estate Tax Act, including the following items in kind: 100 shs. 150 shs. 25 shs. 100 shs~ 46 shs. 100 shs. 100 shs. 100 shs. 100 shs. 1,004 shs. 33 shs. 116 shs. 100 shs. 40 shs. 600 shs. Cash American Machine & Foundry Co. Cl. II. T!. Financial Corp. Chesape'ake & Ohio Railway Co. General American Transportation Corp. General Motors Corporation Libbey-Owens-Ford Co~ Mobil Oil Corp. G. C. Murphy Company North American Rockwell Corp. Phelps Dodge Corp. Standard Oil Co. of New Jersey Union Electric Co. of Missouri United Merchants & Manufacturing Inc. United States Steel Corp. F. W. Woolworth Co. $2.20 Conv. Series A. Preferred (Received in Exchange for Richman Brothers Company, Common) Charles L. Jenne -Income Distributions (Credit to be taken for Advance Distribution) Wilhelmina Charlton -Income Distributions (Credit to be taken for Advance Distribution) Charles L. Jenne and Pittsburgh National Bank, Trustees under Terms of Will Balance Net Income Charles L. Jenne and Pittsburgh National Bank, Trustees under Terms of Will Residue subject to payment of cost of audit and balance Transfer Inheritance Tax, including the following items in kind: 40 shs.Atlantic Richfield Co. $3.00 110 h Cum. ConY. Preferred s s. Dresser LndustrLes, Inc., $2.20 Ser. A. Conv. Preferred 52 shs. Squibb-Beech Nut, Inc. $2.00 Cum. Conv. Preferred 590 shs. American Telephone & Telegraph Co. 18 shs. Armco Ste·eLCorp. $ 1,962.50 5,100.00 1,585.94 3,262.50 3,461.50 4,868.75 4,562.50 2,112.50 3,531.25 30,214.13 2,199.77 2,631. 75 3,068.75 1,562.50 13,950.00 533.35 3,505.00 4' 881.25 2,002.00 29,758.13 416.25 $ 1,075.00 10,000.00 v . 1, 000.00 84,607.69 (. 19,400.00 4,050.00 6,274.94 60 shs. 34 shs. 100 shs. 256 shs. 200 shs. Cash Armstrong Cork Co. Celanese Corp. Ford Motor Co. Gulf Oil Corp. National Lead Co. -2- $ 1,704.38 1,874.25 5,118.75 9,376.00 6,156.25 65,416.56 130,208.82 $256,616.45 If Family Exemption claimed by Petition, give place of Record: .... f?:~~-J~ __ g!=!~h ...................................................... . If Family Exemption is claimed at audit, give name, relationship and basis for Claim: ..... :::::::::: ............................ . List any advancement or distribution on account that has been made, and nature and amount of same: Suggested distribution of balance shown, both as to principal and income, attaching signed and itemized elections to take in kind if balance is not in cosh: residuary shares being stated in proportions: -: See Schedule 11B11 attached . I l t:. I ·' ! ·.:· .. COUNTY OF WASHINGTON, SS: COMMONWEALTH OF PENNSYLVANIA. The above named Fiduciary or representative thereof, being duly ...... ~~?E~ ...................... doth depose and say that the facts set forth in the foregoing petition are true to the best of ..... th~i.L ......... ~ ...... knowledge and belief . ............. ~'5'!.'?.~.1!-.......................... to and subscribed before LJ-14 . me th;s h .. ::: ... da~ oj7Ht~ro!>gx ______ ~-;:: 9·~Q ... . Signature of Officer~~d, ..... . Title of Officer .. ~~---7:{)~·:-'······· Office ex pi res... . ·····rr!t.R'BilRfi"C~fii?-~in-/ou?rc7..f/. ........ . WASHINGTON, WASHifJGTON COUNTY MY COMMISSION EXPIRES ;uNE 25, 1974 Member, PennsylvaniaAsso&i<!tion of Notaries And your petitioner will ever pray, etc. ·--~--- ., ....................................................... •••o: ............................................................... ······-~· .. ..,, ·,, , • No. 63-68-360 Estate of. Elizabeth C. Jenne --.... ---------.. ----..... --.----------------------.. ----........... -· Deceased Fiduciary ... g~~~-~-~-E? .. 1.! ... .J.~.rJ..rJ..~.--~-nc;l .............. . ..:.:.. .. )'.~-~-~-E?.l?.':l.;-.&ll ... N?.t.h9.n~l .. ~~nk .................... . PETITION SUR AUDIT FROM WHERE DECEDENT LEFT A WILL Counsel of Fiduciary will submit herewith the following, in conformity with Court Rules adopted effective December 3, 1951, being rule No. 9: paragraph b-e; and divisions thereof: shown on pages 23-24. · 1. Written praetipes of all Counsel in the case. 2. Copy of order appointing Guardian ad litem, if pertinent. 3. Copy of Order appointing Trustee ad litem, if pertinent. 4. Proof of service of above. 5. Letters Testamentary or Administration C. T. A or an attest copy of Will. 6. Copy of inventory and appraisement. 7. Proof of advertisement of grant of letters if not filed with account. 8. Certificate of I iens in case any of the funds for distribution are from judicial sale of real estate. 9. Signed and itemized elections if any distribution in kind. 1 0. Copy of Fede ra I Estate Tax return if es- tate is subject thereto. C. Donald Gates, Jr. Brandt Riester, Brandt & Malone 1020 Grant Building ·······nttsburgh·····penn.-a································ ' · Attorney ""'8c2 ~- .,- ...... .:;.,_ ·. . I ··.....::-~ In t4~ O!nurt nf O!nmmnu illrns nf llnslpugtnu O!nunty, Jruu.aylunuin, ®rp4nu.a' O!nurt llitti.ainu ESTATE OF N 63-68-360 0.----::<....<.--==--"'-=-"'------- Elizabeth C Jenne, deceased. In the matter ofthe First and Pina J Accountof Pittsburgh Nat 11 Bank & Cha.nl es I. I .Jenne' Execnt ors ADJUDICATION AND DECREE And now November /6 , 19_3_Q_, this matter came on for hearing, audit and distribution at this session and testimony taken; and thereupon, upon due consideration thereof thEL bplq,n:e5for distribution in :the hands of the Accountant is determined to be $ 25.§_ • blb •J::!:_ and the account is accordingly confirmed; and it is ordered, adjudged and decreed that th~ said balance be paid out by the Accountant in accordance with the schedule of distribution hereto attached and mode a part hereof, unless exceptions hereto be filed sec. reg. or an appeal be token herefrom sec. leg. SCHEDULE OF DISTRIBUTION Balance per account _________________ _ Additional debit asked at audit Additional credit asked at audit Balance _____________________ _ Deduct Clerk's Costs & ReceipH~------------- 603.60 36.22 158.00 $256,652.67 $ 256,616.45 $256,458.45 ) Attorney ____ c_· .;_' _D_o_n_a_l_d_G_a_t_e_s _________ _ tax, $L~235. 88 Russell Marino, Agent, transfer inheritance ~ Interest from 5-27-69 to 11-27-70 381.23 F .fl-t-fJ;;t 9 7 I ~1PI.:;,1·p-3 ~~ ~ o. {!_, This computation represents the balance of trans- fer inheritance tax due on the marital ememptio , life estate in remainder trust at 6% tax tax r on legacy of $1000.00, tax on legacy of &10000.0 , tax on annuity to sistBr; Commonwealth reserves the right to asses and appropriately tax any 1 corpus of the remainder trust invaded for eithel C,Q,T. and further reserves the right to tax any increase in the annual rate of the annuity as permitted under the will. 1:Phis computation is made under the electjon made by the Fidu-I ciaries in letter under the date of November 3, 1968 in accord with Section 713, Paragraph (a) of the Pennsylvania Inheritance tax Act of 1961, SAid letter as filed; balance tax & interest presently due, 4617.11 Cha~les L. Jenne, husband, specific bequest of Fur Coats and jewelry as set out in Paragraph S~cond of the will, held in kind and distributed as such at the appraised value, credit to be taken by the accountants for items advanced prior to distribution by the Court, 1075.00 Wilhelmina Charlton, sister, legacy, credit to be taken by the accountants for funds advanced prior to di~tribution by the Court, 10000.00 ~e--h" '70 /&cJ:7'«-'.f/?/7: // ~·--~//~~ a~ $251,841.34 $250,766.34 $21_!-0, 766. 34 0 .... ~ w _.. Gt ~ 0 .... ~· ~ a a· t = " ~ & s to:) ~ :: ~ ~~;;-s ' ..... ::r c CD a 3 0 0 .... ~ ... 0 -..... ::r CD z p ----~. I _j ----~--------------------------------------------------------~ Ethel Feilbach, legacy, credit to be taken by th1 Accountant for funds advanced prior to distribu- tion by the Court, 1000.00 Charles L. Jenne, husband, legacy of amount nece1- sary to establish maximum MBrital Deduction unde Federal Estate Tax Act, including cash and the following ~:~ssets, held in kind and distributed as such at the appraised value; 100 shs. 150 shs. 25 shs. 100 shs. 46 shs. 100 shs • 100 shs. 100 shs. 100 shs. 1004 shs. 33 shs. 116 shs. 100 shs .' 40 shs. 600 shs. • American Hachine & Foundry Co. C.I.T. Financi8l Corp. Chespaeake & Ohio Railway Co. General American Transporta- tion Corp. $ 1962. 0 ·'5iOO.I 0 General Motors Corp. . Libbey-Owens-Ford Co. Mobil Oil Corp. · G. C. Murphy Co. North American Rockwell Corp. Phelps Dodge Corp. Standard Oil Co. of N.Jersey Union Electric Co. of Mis,souri United Merchants & Manufacturing Inc. United States Steel Corp., F. W. Woolworth Co. · $2. 20·· Conv. Series A Pfd. (Received i~ exchange for Richman B~os~ common} , 1585. 14 3262. "'o 3461. )0 4868. 15 4562. ;o 2112. 0 3531. '5 30214. 3 2199. 7 2631. 5 3068. 75 1562. ~0 Charles L. Jenne, husband, income distributions, credit to be taken by the accountants for funds advanced prior to distribution by the Court, 9400.00 Wilhelmina Charlton, sister, income distribution , dredit to be taken by the accountants for funds advanced prior to distribution by the Court, 4050.00 Charles L. Jenne and Pittsburgh National Bank, •rrustees Under the Terms of the Will, balance net income, f,l·:·:~ 6274.94 Charles L. Jenne and the Pittsburgh National Bank, Trustees Under the Terms of the t\Till, residue, in trust, including cash and the follow- ing assets, held in kind and distrihuted as such at the value as shown (Appraised value); 40 shs. Atlantic-Richfield Co. $3.00 $ 3!i05. )0 Cum Conv. Pfd. 110 shs. Dresser Industries, Inc. $2.20 Ser. A. Conv. Pfd. 4881. '5 52 shs. Squibb-Beechnut, Inc. $2.00 Cum Conv. Pfd. 2002. )0 _590 shs. American Telephone & Telegraph Co. 297.58. 3 18 shs. Armco Steel Corp. 416. ).5 60 shs. Armstrong Cork Co. 1704. 38 34 shs. Celanese Corp. 1874. '5 100 shs. Ford Hotor Co. .5118. 75 2.56 shs. Gulf Oil Corp. 9376. )0 200 shs. National Lead Co. 6156. '5 25433.7 ~ -. ~--- $239,766.34 $1.5.5,1.58.65 $135,758.65 $131,708.65 $12.5.433.71 No balance ... ·~ \ . ... ~ 0 ~ ~ """ :::s z ~ n -+ !=> ~ 0 :::s- &CJ1 c (1) v-t• ; a 3 = ~-0 0 0 """' """' ::+ ...... to\ (1) .., i 0 """' -+ :r (1) t = p fa r ~ !1 ~ ~ ~ ~ ... , C> (./') .... _..::: .....! 0-:r: • ....J ') I"' ....... ~ ---0 ~· .. 6 ·- 0:. :,.. ;~ '· -· c. -·~ . t-- t: •.:.J t.:..: z ' ' .. ·~ 0) .__ ~ :~; I (/) c:::;:; :? 0 rJ) ........ lJI .... ....:.! ..... c::> r:.: =:; :--' t..--"" r • Venetia, Pennsylvania April;~, 1968 TO: PITTSBURGH NATIONAL BANK, CO-EXECUTOR OF THE ESTATE OF ELIZABETH C. JENNE, DECEASED I, the undersigned, CBARLES L. JENNE, legatee under the Will of Elizabeth C. Jenne, deceased, do hereby elect to take the distributive share due me from the Estate of said Elizabeth C. Jenne, deceased, in the following securities owned by Elizabeth C. Jenne at the time of her death: 100 shares 150 shares 25 shares 100 shares 46 shares 100 shares 100 shares 100 shares 100 shares 502 shares 31 shares ?. 300 shares 116 shares 100 shares 40 shares American Machine & Foundry Co., Common C. I. T. Financial Corporation, Common Chesapeake and Ohio Railway Co., Common General American Transportation Corp., Common General Motors Corporation, Common Libbey-Owens-Ford Glass Co., Common Mobil Oil Corporation, Capital G. C. Murphy Company, Common North American Rockwell Corp., Common Phelps Dodge Corporation, Capital Standard Oil Company, New Jersey, Capital Richman Brothers Company Common Union Electric Company of Missouri, Common United Merchants & Manufacturers, Inc., Common United States Steel Corporation, Common; and I do further authorize, empower and request you to make distribution to me in kind of said securities·hereby releasing and discharging you as Co-Executor from any and1all ~iability for any depreciation or change in value of any of said securities held by Elizabeth C. Jenne at the time of her death. ) IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA In re Estate of Elizabeth C. Jenne, Deceased Orphans' Court Division ) ) ) ) RECEIPT No. 63-68-360 KNOW ALL MEN BY THESE PRESENTS That I, Charles L. Jenne, do hereby acknowledge to have received from PITTSBURGH.NATIONAL BANK and Charles L. Jenne, Executors of the Estate of Elizabeth C. Jenne, Deceased, the sum of Eighty-four thousand six hundred seven and 69/100 ($84,607.69) dollars made up of the following items: Cash 100 shs. 150 shs. 25 shs. 100 shs. 46 shs. 100 shs. 100 shs. 100 shs. 100 shs. 1,004 shs. 33 shs. 116 shs. 100 shs. 40 shs. 600 shs. ' American Machine & Foundry Co. C.I.T. Financial Corp. Chesapeake & Ohio Railway Co. General American Transportation Corp. General Motors Corp. Libbey-Owens-Ford Glass Co. Mobil Oil Corp. G. C. Murphy Co. North American Rockwell Corp. Phelps Dodge Corp. • Standard Oil Co. of N. Jersey Union Electric Co. of Missouri United Merchants & Manufacturers, Inc. United States Steel Corp. F. W. Woolworth Co. $2.20 Conv. Series A Pfd. (Received in exchange for Richman Bros. Comp. common) $ 533.35 1,962.50 5,100.00 1,585.94 3,262.50 3,461.50 4,868.75 4,562.50 2,112.50 3 ,531. 25 30,214.13 2,199.77 2,631. 75 3,068.75 1,562.50 13,950.00 $84,607.69 in full payment of the amount awarded me under the decree of the Orphans' Court of Washington County entered November 16, 1970, at the above number and year; and I do hereby authorize and empower the Register of Wills in and for said county to enter and file this receipt~ In witness II}~&.!. this whereof, I have hereunto set my hand and seal at I ~ 1:£ ~-~~----day of February A.D. 1971. Witness: J c::l "-.! (."') --~, -'-c:::, r~: --"'.::c r·-~ .......... u:;:, ··---' LL.J f. i U) ~ ..... XI (./) ~ l . ..J..J --~ 4-:-.:; _,.,_.._..,.._ ..... 0::: ,._ [_!_ ... .. rJ) _J ....J ·:.-;::;;.~ :-::-- ~-L· c-:> ~-~~'- ' :- :'.f) 0 LU c:: \ <!: a.... 0 Cl =z:. 0 ;-, _ _:., z :r..: ~..I) <i :;: ' ,, 1 .:_ ,_ \ I I ' ,. i. 1-' IN THE COURT OF COMMON ~LEAS CF WASHINGTON COUNTY, PENNSYLVAN~ ORPHANS' COURT DIVISION ESTATE OF ELIZABETH C. JENNE, DECEASED LAST WILL AND TESTAMENT C. Donald Gates~ Jr. LAW OFFICES BRANDT, MCMANUS, BRANDT AND MALONE GRANT BUILDING PITTSBURGH, PENNSYLVANIA 15219 !' 1 i':> I. I· • I L i .· ~. . -··'!·. ·· .. :-':!· . ; . .;. ·~"" .: LAST WILL AND TESTAMENT I, ELIZABETH C.· JENNE, of the City of Canonsburg, ·County of Washington, and Conunonwealth of Pennsylvania, do make this my Will, hereby revoking any and all Wills at any time heretofore made by me. FIRST: I direct that the expenses of my last illness and funeral be paid out of my estate as·soon as corivenient after my death. ' "' SECOND: I direct my Executor to distribute my tangible personal property, together with any policies of insurance thereon, in accordance with a letter I intend to execute, addressed to my Executor. To the extent I do not dispose_of any of my tangible personal property, and policies of insurance thereon, by such letter, I give and bequeath my tangible personal property, together with any policies of insurance thereon, to my husband, Cr~RLES L. JENNE; PROVIDED, however, that if :· . . he does not survive me for_/a period of sixty (60) days, I give and bequeath the same to my sister, WILHELMINA CHARLTON. THIRD: (A) I give·and bequeath the sum of TEN THOUSAND ($10,000.00) DOLLARS to my sister, WILHELMINA CHARLTON. In the event my said sister shall predecease me, this legacy shall lapse. (B) I give and bequeath the sum of ONE THOUSAND ($1,000.00) DOLLARS to ETI-IEL FEILBACH, my faithful employee and friend. In the event the said ETHEL FEILBACH shall predecease me, this legacy shall lapse. FOURTH: If my husband, CHARLES L. JENNE, survives me, I give, devise and bequeath to him a portion of my estate having a value equal to fifty (50%)· per cent of the value of my adjusted gross estate, -~· . I ) as finally determined for Federal Estate Tax purposes, less the value for such purposes of all interests in property and proceeds of insurance on my life, if any, which pass or have passed"to my husband under the other provisions of this Will, or otherwise than under this Will, but only to the extent that such interests in property and proceeds of insurance are included in my gross.estate for Federal Estate Tax purposes and qualify for the marital deduction. This portion of my . ; .... ·· ..... .~ ................. ~--·~ ~-· .. N.o~ .... -.. ..... --.............. 't•'---··-~·..,.. ........... •·.~-t,.!''··~l'·· .,..~.-... ~·-• .,~ 7" 'i:j ••• .. •.•.• ·.~-~ ... ·,.: ... ' . ,,.;....j.•.· '• .: ,. ' • :' I' . . . ' ' ... ____ ·..,-·•-·;n·-,.-· .~ : _____ ... ·-·-. f . • . ... .... --· l !' ' I 1] l I I j I I i I I I· j i I . !· l I I ' : '. { estate, undirninisl1ed and unaffected by any 'estate or inh~ritance taxes, shall be paid and transferred by my Executors to my husband, either in cash or in kind, or partly in cash and partly in kind, and to the extent in kind, at the values finally determined for Federal Estate Tax purposes. There shall not be allocated hereto any property or the proceeds of an~ property which would not be allowed as part of the marital deduction. If my death and the death of my husband occur under such circumstances that there is not sufficient evidence that we have died otherwise than ~irnul taneously, I direct that my husband I shall be presumed to have survived me. FIFTH~ All the residue of my property, real and personal~ and wherever situate, I give, devise and bequeath to my husband, CHARLES L. JENNE, and PITTSBURGH NATIONAL BANK, IN TRUST, NEVERTHELESS, for the following uses and purposes: //' (A) The Trustees. shall distribute the Income . and Principal as follows: (1) During the lifetime of my husband, CHARLES L. JENNE, the Trustees shall pay the Income quarter; annually to him or for his benefit, and to or for the benefit of my mother, · KATHARINE GASSNER, and my sister,·. WILHELMINA CF..ARLTON, in such pro-. . . '.'\ portions as my Trustees shall deen( advisable, and if such Income is insufficient, in the opinion of the Corporate Trustee to provide for the welfare, comfort, recreation and support of any of such bene1iciaries the said Corporate Trustee is authorized, in its discretion, to use from time to time so much of the Principal as it.deems advisable therefor. (2) Upon the death of my husband, CHARLES L. JENNE, and thereafter, the Trust is to continue, and the Corporate Trustee shall pay the Income quarter annually to or for the benefit· of my mother, KATHARINE GASSNER, my sister, WILHELMINA CHARLTON, and my husband's mother, ROSE JENNE, (taking into consideration the other income and assets available to mihusband's mother, ROSE JENNE) in such proportions as my Trustee shall deem advisable, and if such Income is -2- ' 1 i I I I i l j i I l i .~ ~ I I a • • irisufficient, in the opinion of the Corporate Trustee, to provide_ for the welfare, comfort, recreation and support of anY of such beneficiaries, the said Corporate Trustee is authorized, in its ~iscretion, to use from time to time so much of the Principal as it deems advisable th~refor. (3) Upon the death. of the survivor of myself, my husband, CHARLES L. JENNE, my mother,. KAT~MRINE GASSNER, my sister, WILHELMINA CI-MRLTON, and my husband's mother, ROSE JENNE, the Trust shall terminate, and the remaining principal, together with any accrued or undistributed Income thereon, shall be transferred and delivered outright in equal shares to: (a) (b) (c) (d) Masonic Ho~e for the Aged of Pittsburgh. Cancer Research Foundation of Pittsburgh. Heart Fund of Pittsburgh. . Arthritis and Rheumatism Foundation, Western Pennsylvania Chapter. ¥ (B) If any beneficiary entitled to receive a share of Principal hereunder shall be a minor, such share shall not be dis- tributed to him or her, but shall be retained by the Trustee until the beneficiary attains majority, at which time the Principal shall be paid to him or her free of trust. During such minority, the T~ustee shall pay so much of the Income and Principal as it deems advisable for said minor's welfare, comfort, recreation, support and education to the person having custody of him or her, without liability on the part of the Trustee to see to the application thereof, or shall use it direct for such purposes, and shall add the remaining Income to Principal, to be invested as such. If such beneficiary dies while a minor, the Trustee is authorized, in its discretion, to pay part or all of his or her funeral expenses, and the remaining principal shall be paid to the persons entitled to his or her personal estate; PROVIDED, however, that the share thus accruing to the beneficiary of any other trust hereunder shall.be added to such other trust. (C) The interests of the beneficiaries hereunder shall not be subject to anticipation or to voluntary or involuntary alienation; and the Principal and Income shall be paid by the Trustees direct to or for the use of the beneficiary entitled thereto, without regard to any assignment, order, attachme~t or claim whatever. -3- • :· . ., ,. .. l i ! I l J l '. . . ·. ·.~., ' . -~ .•.. ~--.'.o;' ., . . • (D) Income .accrued on any property received by the Trustees, either at the inception of the Trust, or as an addi t_ion . ... . thereto, shall be treated as Income, and not as Principal. Upon the death of any beneficiary of Income, any undistributed Income then ·held by the Trustees for such beneficiary shall be paid to the person or persons for whose benefit the Principal producing such Income is continued in trust, or to whom it·is distributed, under the terms hereof. (E) In the event that any payment of Income herein- before authorized to be made to any beneficiary shall be insufficient, in the opinion of the Corporate Trustee, to provide for the welfare, comfort, recreation, support and education of such beneficiary'and members of his or her i~nediate family, the Corporate Trustee is authorized, in its discretion, to use from time to time, so much of the principal of the Trust from ~hich such beneficia~y is then entitled to receive Income, as may, in the opinion of said Trustee, be ·advisable therefor, and in the event of the death of any beneficiari, th~ Corporate Trustee is authorized, in its discretion, to pay part or all of his or her funeral expenses. SIXTH: (A) In the administration of the Trusts herein created, the Trustees shall have, in addition. to and not in limitation of any authority given to them by law, and without the necessity of ·obtaining the consent of any court, the following powers: ~o accept in distribution of my estate and to retain ihvestments and property ~hich are a part of my estate; ·to invest and reinvest the principal of the Trust Estate in any kind of property, ~eal or personal, or part interest therein, without being restricted to investments which are legal for tr~st funds; tb give options for sales, leaseS and t l ' J I I r exchanges; to borrow money; to sell, pledge, exchange or mortgage any rea or personal property, for terms exceeding five (5) years; to join -4- ·.,. in·or oppose the meraer b ' ' consolidation, reorganization or readjust- ment of the financial structure of any firm or corporation in which the Trust Estate may have an interest; to carry securities in the· name of a nominee; and to distribute the Trust Estate either in cash or in kind. (B) As between the Trustees, the Corporate Trustee shall perform all ministerial and administrative duties, including the keeping of books and records, acting as custodian of the trust property, and preparing all n~cessa1~y tax returns. The Individual Trustee shall have full power and authority t~ delegate from time to time to the Corporate Trustee, by an instrument in writing, any or all of said Individual Trustee's rights, po~ers and duties hereunder, to the end and purpose that the Corporate Trustee may be enabled to act in all respects for both of the Trustees hereunder during the term of such delegation. In case of the death, resignation or incapacity of the Individual Trustee, no successor shall be appointed, and the Corporate Trustee shall have all powers and duties herein given to both Trustees. (C) The Corporate Trustee may resign at any time by petitioning a court of competent jurisdiction to designate and appoint a successor corporate trustee. In case of the merger or consolidation of the Corporate Truste~, the resultant company shall become successor Corporate Trustee hereunder without notice to any party. (D) The Corporate Trustee shall.be entitled to receive annually compensation for its services hereunder, in accordance with its schedule of compensation currently in effect· when the services are performed, but not in excess of such compensation as would be approved by a court of competent jurisdiction. SEVENTH: I appoint my husband, CHARLES L. JENNE, and ·piTTSBURGH NATIONAL BANK, Executors of this my Will, giving and granting to my Executors the same broad powers of retention, sale, conversion, investment and management of my estate, real and personal, as are granted to my Trustees under this Will, and in addition, -5- ' j i 1 j ! t ' ' I .l J 1 ' 1 .r l I 'I • . 1 :f J. 4 ~ I ~ ·1 .. f.) -··~' the right to distribute my sccul·i ties or other property in kind to my Trustees. No bond shall be required of any fiduciary hereunder. ,; EIGHTH: If any property (other than tangible personal property) as to which I am entitled to appoint a guardian shall pass free of trust to a minor by reason of my death, I appoint PITTSBURGH NATIONAL BANK guardian of the estate of said minor as to such property, authorizing such guardian, in its sole discretion, and without order of court, to retain such property in kind, or to sell the same, giving good title to any real estate, to invest and reinvest in stocks, bonds or other investments, without being limited to investments which are legal for a minor's funds, and to use both income and principal for the minor's welfare, comfort, recreation, support and education, including preparatory, college and post-graduate or professional training. NINTH: I direct that all estate, inheritance and other taxes in the nature thereof, together with any interest and penalties thereon, becoming payable because of my death with respect to the property constituting my gross estate for death tax purposes, whether or not such property passes under this Will, shall be paid from the Principal of my residuary estate passing under Article FIFTH hereof; and no legatee or devisee or any person having a beneficial interest in any such property, whether under this Will or any Codicil thereto or otherwise, shall at any time be required to refund any part of such taxes. In the absolute discretion of my Executors, such taxes may be paid inunediately, or the payment of taxes on future or remainder interests may be postponed~until the time possession thereof accrues to the beneficiaries, in which event such taxes shall be paid by the ·Trustees out of the Principal of the Trust subject thereto. -6- t l j .. ·, . ~··,,_;, .)I , ... ' ·' . • !--------·-···---· . ·---···-· ·---. ~--1 I i I I I I ! I I ' l 1 I I I I 1 l :; l J 1 4 l 'l 4 'i 'I IN WITNESS WHEREOF, . I have hereunto set my hand and seal thts j of day 196 ~~----........ ----- ' ,. >;-::...--~: ~ , . ("-:,,_ .--, ., . ,.· -· ··---~(SEAL) i /. J /L( _/-:·.,) ( -c Elizabeth C. Jenne / Signed, sealed, published and declared by ELIZABETH C. JENNE, the Testatrix above named, as and for her Last Will and Testament, in the presence of us, who, at her request, in her presence and in the presence of each other, have hereunto subscribed our names as witnesses. ./ ~ .. · I Address // I ; 1 I ~ Address __ ,_o-_' '-+I __ J_~·-'-<~_,.~_·'-"""'-'...:..·..:..:··-···...:.,·--=--""'---"'-'--.:-''<;~:2~ -7- . ' ~ '' INVENTORY of all real and personal estate of ................... ~I:gA-.?.~rH ... Q.! .. }~JJ.~~ ................................................................. deceased, late of .. !::~ ... P..~---~~'-.. !:3.?~ --~~§ ................... ~ ...................................................... City ............................................. Ward ....................................................................... Borough ................ Y.~D.E?.t.~?.: ..................................... ~Pennsylvania. PERSONAL ESTATE SCHEDULE 100 Shares American Machine & Foundry Company, Common $ 1.75 Par Value @ 19-5/8 Dividend Paid 3/9/68 590 Shares American Telephone & Telegraph Company, Capital $ 16-2/3 Par Value @ 50-7/16 Dividend Paid 4/1/68 9 Shares Armco Steel Corporation, Common $ 10.00 Par Value @ 46-l/4 Dividend Paid 3/8/68 30 Shares Armstrong Cork Company, Common $ 1.00 Par Value @ 56-13/16 Dividend Paid 3/l/68 40 Shares Atlantic Richfield Company, $ 3.00 Cum. Conv. 1 Share 10 Shares 4 Shares \ \4 Shares \ 25 Shares 150 Shares Pref. $ 1.00 Par Value @ 87-5/8 Dividend Paid 3/20/68 Bangor Punta Corporation, $ 1.25 Conv. Pref. (Formerly Bangor Punta Alegre Sugar Corp.) $ 1.00 Par Value @ 43-3/8 Dividend Paid 3/15/68 Bangor Punta Corporation, Capital (Formerly Bangor Punta Alegre Sugar Corp.) $~ 1.00 Par Value @ 43..;.3/8 Dividend Paid 3/15/68 Carolina Power & Light Company, Common No Par Value @ 38-l/4 Dividend Paid 2/l/68 Celanese Corporation of America, Common No Par Value @ 55-l/8 Chesapeake & Ohio Railway Company, Common $ 25 .00 Par Value @ 63-7/16 Dividend Paid 3/20/68 C. I. T. Financial Corporation, Common No Par Value @ 34 20 Shares City Stores Company, Common $ 5.00 ?ar Value @ 16-3/16 Dividend Paid 1/31/68 110 Shares Dresser Industries, Inc., $ 2.20 Conv. Pref. Series A No Par Value Dividend Paid 3/15/68 @ 44-3/8 $ 1,962.50 22.50 29,758.13 354.00 416.25 6.75 1,704.38 10.50 3,505.00 30.00 43.38 .32 433.75 1.50 153.00 1.38 1,874.25 1,585.94 25.00 5,100.00 323.75 5.00 4,881.25 60.50 100 Shares 100 Shares 46 Shares 8 Shares 13 Shares Elizabeth c. Jenne Page 2 Ford Motor Company, Common $ 2.50 Par Value Dividend Paid 3/l/68 @ 51-3/16 General American Transportation Corp. , Con:u:~on $ 0.625 Par Value @ 32-5/8 General Motors Corporation, Common $ 1.66-2/3 Par Value @ 75-l/4 Dividend Paid 3/9/68 General Sigpal Corporation, Cominon $ 6.67 Par Value @ 46 General Signal Corporation, $ 4.00 Cum. Conv. $ 5.00 Par Value @ 88-l/2 128 Shares Gulf Oil Corporation, Capital No Par Value @ 73-1/4 Dividend Paid 3/8/68 50 Shares Lear Siegler, Inc., $ 4.50 Conv. Pref. No Par Value @ 102-1/4 Dividend Paid 3/1/68 100 Shares Libbey-Owens-Ford Company, Common $ 5 ,118. 75 Pref. 60.00 3,262.50 3,461.50 39.10 368.00 1,150.50 9,376.00 83.20 5,112.50 56.25 (Formerly Libbey-Owens-Ford Glass Company, Common) $ 5.00 Par Value @ 48-11/16 Dividend Paid 3/9/68 14 Shares Lone Star Gas Company, Common $ 10.00 Par Value @ 24-9/16 Dividend Paid 3/11/68 7 Shares Hadison Fund Inc. , Common $ 1.00 Par Value @ 26-1/8 Dividend Paid 3/15/68 $ 2.77 per share designated as a capital gain 4 Shares Melpar, Inc., Capital $ 1.00 Par Value @ 10-3/8 100 Shares Hobil Oil Corporation, Capital $ 7.50 Par Value @ 45-5/8 Dividend Paid 3/11/68 7 Shares Mountain Fuel Supply Company, Capital $ 10.00 Par Value · @ 32-l/8 Dividend Paid 3/18/68 100 Shares G. C. Murphy Company, Common $ 1.00 Par Value Dividend Paid 3/l/68 100 Shares National Lead Company, Common $ 5.00 Par Value @ 21-1/8 @ 61-9/16 100 Shares North American Rockwell Corp., Common $ 1.00 Par Value @ 35-5/16 Dividend Paid 3/18/68 6 Shares Penn Central Company, Common (Formerly Pennsylvania New York Central Trans- portation Company, Common) $ 10.00 Par Value @ 58-5/16 4,868.75 70.00 343.88 3.92 . 182.88 2.03 19.39 41.50 4,562.50 50.00 224.88 2.94 2,112.50 30.00 6,156.25 3,531.25 50.00 349.88 REAL ESTATE SCHEDULE REAL ESTATE IN PENNSYLVANIA .. Elizabeth c. Jenne Page 3 2 Shares Pennsylvania Power & Light Company, Common No Par Value @ 29-1/16 $ 58.13 502 Shares Phelps Dodge Corporation, Capital $ 6.25 Par Value Dividend Paid 3/8/68 @ 60-3/16 30,214.13 426.70 100 Shares Pullman Incorporated, Capital No Par Value Dividend Paid 3/14/68 @ 48-3/16 4,818.75 70.00 100 Shares Rath Packing Company, Common $ 10.00 Par Value @ 9-7/8 987.50 300 Shares Richman Brothers Company, Common No Par Value @ 46-1/2 13,950.00 4 Shares Salem-Brosius, Inc., Common $ 2.50 Par Value @ 9 52 Shares Squibb Beech-Nut Inc., $ 2.00 Cum. Conv. Pref. $ 1.00 Par Value @ 38-1/2 Dividend Paid 3/10/68 31 Shares Standard Oil Company, New Jersey, Capital $ 7.00 Par Value @ 67-7/8 Dividend Paid 3/11/68 300 Shares Thorofare Markets, Inc., Corrnnon $ 5.00 Par Value @ 9-5/16 116 Shares Union Electric Company, Common 36.00 2,002.00 26.00 2,104.13 26.35 2,793.75 $ 5.00 Par Value @ 22-11/16 2,631.75 Dividend Paid 3/29/68 34.80 100 Shares United Merchants and Manufacturers, Inc., Common $ 1.00 Par Value @ 30-11/16 3,068.75 40 Shares United States Steel Corporation, Corrrmon $ 30.00 Par Value @ 39-1/16 1,562.50 Dividend Paid 3/9/68 24.00 65 Shares Westinghouse Air Brake Company, Common $ 10.00 Par Value @ 37-1/4 Dividend Paid 3/15/68 United States Treasury Savings Series 11H11 Issued as follows 4 -$ 500.00 June 1966 Q 500.00 500.00 October 1960 500.00 September 1960 United States Treasury Savings, Series "H" Interest on $ 500.00 Par to 1/1/68 Trans Beacon Corporation $ 2,000.00 500.00 500.00 Cash paid in lieu of 1/2 share Trans Beacon Corporation resulting from corporate adjustments involving 5 shares 2,421.25 29.25 3,000.00 9.55 C & C Super Corporation, Common 4.06 Moore, Leonard & Lynch Cash Balance 70.00 REAL ESTATE SCHEDULE REAL ES'fA'fE IN PENNSYLVANIA Elizabeth C. Jenne Page 4 Commercial Bank & Trust Company Savings Account No. -209-07-3080- The Dollar Savings Bank, Pittsburgh, Pa. Savings Account No. 484506 First Federal Savings & Loan of Pittsburgh Savings Account No. G-16088 The First National Bank & Trust Company of Montclair, Bloomfield Avenue Office Savings Account No. Bll443 The First National Bank & Trust Company of Montclair, Watchung Plaza Office Savings Account No. 8845 First National Bank of vJashington Savings Account No. 6204 Mellon National Bank & Trust Company, Pitt Office Savings Account No. 12088 Pittsburgh National Bank, Fourth Avenue Office Savings Account No. 22644 $ 7,160.88 25,337.19 13,422.80 3,431.21 5,143. 93 11,188.14 10,986.74 The Union National Bank of Pittsburgh, Co~monwealth Office Savings Account No. 4141-8 11,194.04 The Union National Bank of Pittsburgh, Crossroads Office Savings Account No. 72-002872-9 1,980.33 Western Pennsylvania National Bank, Finleyville Office Savings Account No. 4659 8,687.62 111)iestern Pennsylvania National Bank, vfashington Office Savings Account No. vro883 6,414.27 Jewelry (as per appraisal on file with co-executor) 475.00 Fur Coats (as per appraisal on file with co-executor) 600.00 $ 280,423.47 REAL ESTATE SCHEDULE REAL ESTATE IN PENNSYLVANIA .. . REAL ESTATE SCHEDULE REAL ESTATE IN PENNSYLVANIA Vacant lot having frontage of 836.78 feet on HcMurray-Thomas Road, or 3.036 acres of land, McMurray-Thomas Road, North Strabane Town- ship, vlashiP..gton County, Pennsylvania ' $ 3,500.00 None HEMORANDTJ}-1 OF REAL ESTATE OUTSIDE THE COMHONvJEALTH OF PENNSYLVANIA AJI'II'IDA VIT 01' EXECtJTOR OR ADIIINIITBA'l'OR Personally before me, the undersigned authority, a Notary Public in and for said County and State, appeared Charles E. Enlow, Trust Officer, Pittsburgh National Bank, and Charles 1. Jenne who, being duly sworn according to law, depose and say that PITTSBURGH NATIONAL BANK and Charles L. Jenne are the Executors~ of the estate of Elizabeth C. Jenne deceased, that the foregoing schedules constitute a complete inventory and appraisement of the real and personal estate of ~E~l~iz~a~b~e~t~h~C~·~J~e~nn~e~------~~~~----~--~~~~~--~------deceased, except real estate outside the Commonwealth of Pennsylvania, that the figures opposite each item of real and personal estate in the foregoing schedules are determined and stated by the undersigned. to be the fair value of said items as of the date of the decedent's death. this Sworn and subscribed .L,g_day of /1a-rch /2uu 5: fJz;;::_ Notar;{PUbii c MABEL E. RUTAI1 NOTARY PUBLIC wr,~HI~IGTO'l, \';,'\::HlNf;TC:l COU~JTY. PA. ~:.; Cc::.:.H3SIG:: DI?I .. ES FE;;RUi\f.Y 1, 1973 -,. ~ ·- before me ) 1969 ) ) ) J Pittsburgh National Bank ~-~ ~st Officer ~cp;~~ TR-2 REV . .il-62 IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION ESTATE OF ELIZABETH C. JENNE, DECEASED FIRST AND FINAL ACCOUNT OF PllTSBURGH NRTIONRL BRNK AND CHARLES L. JENNE EXECUTORS NO. 80737-5 PITTSBURGH, PA. s UMMARY SCHEDULE A ~ PRINCIPAL -PERSONALTY Receipts Pages 4 to 9 $282,201.11 Amount transferred from Principal-Realty 72120.00 $ 289,321 Disbursements Pages 10 to 13 62,429 Balance SCHEDULE B INCOME -PERSONALTY Receipts Pages 14 to 17 $ 35,330 Disbursements Page 17 6.173 Balance SCHEDULE C PRINCIPAL -REALTY Receipts Page 18 $ 7,120 Disbursements $ 0.00 Amount transferred to Principal-Personalty 7,120.00 7.120 Balance NET BALANCE JULY 1, 1970 f..; 11 _., 60 $ 226,891 G 96 '-40 29,157 00 00 0 $ 256,049 ) 51 56 I I I ~ 00 07 I ---- ' . . > ELIZABETH C. JENNE TR·ZA REV. e-412 THE BALANCE CONSISTS OF THE FOLLOWING: PRINCIPAL -PERSONALTY Stocks Atlantic Richfield Co. 40 shares $3.00 Cum. Conv. Preferred $ 3,505 00 Dresser Industries, Inc. 110 shares $2','20 Ser. A Conv. Preferred 4,881 25 Squibb Beech-Nut, Inc. 52 shares $2.00 Cum. Conv. Preferred 2,002 00 F. w. Woolworth Co. 600 shares $2.20 Conv. Ser. A Preferred 13,950 00 A M F, Inc. 100 shares Common 1,962 50 American Telephone and Telegraph Co. 590 shares Capital 29,758 13 ' Armco Steel Corp. 18 shares Common 416 25 Armstrong Cork Co. 60 shares Common 1,704 38 I c I T Financial Corp. 150 shares Common 5,100 00 Celanese Corp. 34 shares Common 1,874 25 Chesapeake and Ohio Railway Co. "~ 25 shares Common 1,585 94 Ford Motor Co. .• 100 shares Common 5,118 75 '•'"', General American Transportation Corp. ,_., 100 shares Common 3,262 50 General Motors Corp. 46 shares Common 3,461 50 Gulf Oil Corp. 256 shares Capital 9,376 00 Libbey-Owens-Ford Co. 100 shares Common 4,868 75 -2- I .• ' I I ' . - ' .. ELIZABETH C. JENNE . ' TR·2A AEV. 8-e2 Mobil Oil Corp. 100 shares Capital $ 4,562 50 G. c. Murphy Co. 100 shares Common 2,112 50 National Lead Co. 200 shares Common 6,156 25 ; North American Rockwell Corp. 100 shares Common 3,531 25 Phelps Dodge Corp. 1,004 shares Capital 30,214 13 Standard Oil Co. of New Jersey 33 shares Capital 2,199 77 Union Electric Co. of Missouri 116 shares Common · 2,631 75 United Merchants and Manufacturing, Inc. 100 shares Common 3,068 75 United States Steel Corp. ' 40 shares Common 1__,_562 50 $ 148,866 60 - I Bonds General Motors Acceptance Corp. I Short-Term Loan '55;000{ ooc Miscellaneous I Furs and Jewelry Delivered to legatee See Exhibit No. 1, page 19 1,075 00 $ 204,941 60 Cash -Distributed to legatees See Exhibit No. 1, page 19 $ 11,000 00 Cash -On hand 10,949 91 21,949 91 $ 226,891 51 'I ' INCOME -PERSONALTY Cash -Distributed to legatees See Exhibit No. 1, page 19 $ 23,450 00 Cash -On hand 5,707 56 29,157 56 $ 256,049 07 -3- - I i . ELIZABETH C. JENNE TR·2A REV. 9-452 SCHEDULE A PRINCIPAL -PERSONALTY RECEIPTS 1969 Mar. 18 Inventory filed ~ 280,423 47 Assets Purchased ' 1968 Apr. 22 $31,000 Mont~omery Ward Credit Corp. Paper due 12/31/ 8 $ 29,747 30 May 7 $10,000 Mont~omery Ward Credit Corp. Paper due 12/31/ 8 9,603 33 June 4 $42,000 Associates Investment Co. Paper due 12/31/68 40,499 38 28 $21,000 Mont~omery Ward Credit Corp. Paper . due 12/31/ 8 20,335 44 Aug. 15 $7,000 Associates Investment Co. Paper due 12/31/68 6,845 71 '11969 Jan. 2 $59,000 Montgomery Ward Credit Corp. Paper due 4/30/69 57,791 32 2 $50,000 Montgomery Ward Credit Corp. Paper I due 1/31/69 49,738 19 Feb. 27 $50,000 Sears, Roebuck Acceptance Corp. Paper Due 9/15/69 48,229 17 Apr. 30 $50,000 Associates Investment Co. Paper due 9/15/69 48,706 25 July 3 $10,000 Ford Motor Credit Co. Short-Term Loan 10,000 00 ! Sept. 15 $99,000 Westinghouse Credit Corp. Paper due 12/31/69 96,756 34 1970 Jan. 7 $107,000 Ford Motor Credit Co. Short-Term Loan 107,000 00 Mar. 5 2 shares Standard Oil Co. of New Jersey, by subscription 90 00 Apr. 6 19 rights Standard Oil Co. of New Jersey 5 64 I 8 $85,000 Ford Motor Credit Co. Short-Term I !, Loan 85,000 00 Amounts forwarded $ 610,348 07 $ 280,423 47 -4- i -I • i ELIZABETH C. JENNE TR·ZA REV. 9-eZ Amounts forwarded $ 610,348 07 $ 280,423 47 1970 June 22 $55,000 Ford Moto:r Credit Co. Short-Term Loan 55,000 00 30 $55,000 General Motors Acceptance Corp. Short-Term Loan 55,000 00 $ 720,348 07 Cash disbursed to purchase above assets .720,348 OT 0 00 ,, 1968 Stock Splits Aug. 12 300 shares Richman Brothers Co. received as a 2 for 1 stock split on 300 shares $ 0 00 Oct. 25 128 shares Gulf Oil Corp. of Pa. received as a 2 for 1 stock split on 128 shares 0 00 Nov. 14 502 shares Phelps Dodge Corp. Cap. received as a 2 for 1 stock split on 502 shares 0 00 1969 May 16 100 shares National Lead Co. received as a 2 for 1 stock split on 100 shares 0 00 June 9 30 shares Armstrong Cork Co. received as a 2 for 1 stock split on 30 shares 0 00 13 9 shares Armco Steel Corp. received as a I 2 for 1 stock split on 9 shares 0 00 0 00 Gain on Sale of Assets 1968 Apr. 8 Proceeds sale 7 shares Madison Fund, Inc. I Com. at 27.50 $ 192.50 I Carrying value 182.88 $ 9 62 8 Proceeds sale 300 shares Thorofare Markets, Inc. Com. at 10.75 3,225.00 Carrying value 2~793.75 431 25 8 Proceeds sale 8 shares General Signal Corp. Com. at 48.625 389.00 Carrying value 368.00 21 00 8 Proceeds sale 100 shares Rath Packing Co. Com. at 10.25 1,025.00 Carrying value 987.50 37 50 Amounts forwarded $ 499 37 $ 280,423 47 -5-j ELIZABETH C. JENNE TR·ZA REV. 9-412 1968 Apr. 1970 Apr. Amounts forwarded $ 499 37 ~ 280,423 47 8 Proceeds sale 4 shares Melpar, Inc. Cap. at 10.50 $ 42.00 Carrying value 41.50 8 Proceeds sale 20 shares City Stores Co. Com. at 18.125 362.50 Carrying value 323.75 10 Proceeds sale 65 shares Westinghouse Air Brake Co. Com. at 48.75 3,168.75 Carrying value 2,421.25 10 Proceeds sale 1 share Bangor Punta Corp. $1.25 Conv. Pfd. at 45.875 45.88 Carrying value 43.38 19 Proceeds sale 6 shares Penn Central Co. 14 Com. at 73.75 442.50 Carrying value 349.88 Telephone 396.40 0 50 38 75· 747 50 2 50 92 62 Proceeds sale 590 rights American and Telegraph Co. at 0.671870 Reduction in carrying value of stock 0.00 396 40 ______ ....::::;""'---+-- Sale and Conversion of Assets without Gain or Loss 1,777 64 1968 Mar. 26 Proceeds complete withdrawal Union Bank of Pittsburgh, Crossroads Office, savings account 1,980.33 Carrying value 1,980.33 $ 0 00 26 Proceeds complete withdrawal Montclair National Bank and Trust Co., Montclair, N. J., Bloomfield Ave. Office, savings account 3,431.21 Carrying value 3,431.21 26 Proceeds complete withdrawal Montclair National Bank and Trust Co., Montclair, N. J., Watchung Plaza Office, savings account 5,143.93 Carrying value 5,143.93 29 Proceeds complete withdrawal Union National Bank of Pittsburgh, Commonwealth Office, savings account 11,194.04 0 00 0 00 Carrying value 11,194.04 0 00 n----------+--~---------+-- Amounts forwarded $ 0 00 $ 282,201 11 -6- I ' ELIZABETH C. JENNE TR·2A REV. 9-412 Amounts forwarded $ 0 00 ~ 282,201 11 1968 Apr. 18 Proceeds complete withdrawal Pittsburgh National Bank, Fourth Avenue Office, savings account $10,986.74 Carrying value 10,986.74 0 00 23 Proceeds complete withdrawal First Federal Savings and Loan Association of Pitts- burgh savings account 13,422.80 ' Carrying value 13,422.80 0 00 25 Proceeds redemption $500 Bonds United States Savings Series H due 10/1/70, at 100 500.00 Carrying value 500.00 0 00 25 Proceeds redemption $500 Bonds United States Savings Series H due 9/l/70, at 100 500.00 Carrying value 500.00 0 00 June 4 Proceeds complete withdrawal Dollar Savings Bank savings account 25,337.19 Carrying value 25~337.19 0 00 . 5 Proceeds redemption $2,000 Bonds United States Savings Series H due 6/1/76, at 100 2,000.00 Carrying value 2.2000.00 0 00 14 J Proceeds complete withdrawal Mellon Nation- al Bank and Trust Co., Pitt Office, savings account 11,188.14 . Carrying value 11,188.14 0 00 July 1 Proceeds complete withdrawal Commercial Bank and Trust Co. savings account 7,160.88 Carrying value 7.2160.88 0 00 19 Proceeds complete withdrawal Western Penn- sylvania National Bank, Finleyville Office, savings account 8,687.62 Carrying value 8~687.62 0 00 Dec. 3 Proceeds redemption $62,000 Montgomery Ward Credit Corp. Paper due 12/31/68, at 100 (portion proceeds allocable to principal) 59,686.07 Carrying value 592686.07 0 00 Amounts forwarded $ 0 00 $ 282,201 11 -7- . ELIZABETH C. JENNE TR·2A REV. 9-412 1968 Dec. 31 Amounts forwarded $ Proceeds redemption $49,000 Associates 1969 Apr. Investment Corp. Paper due 12/31/68, at 100 (portion proceeds allocable to . principal) $47,345.09 Carrying value 47,345.09 31 Proceeds redemption $50,000 Montgomery Ward Credit Corp. Paper due 1/31/69, at 100 (portion proceeds allocable to principal) 49,738.19 Carrying value 49,73e.19 3 600 shares F. W. Woolworth Co. Conv. Pfd. Ser. A 13,950.00 Received in exchange for 600 shares Richman Bros. Co. Carrying value 13,950.00 30 Proceeds redemption $59,000 Montgomery Ward Credit Corp. Paper due 4/30/69, at 100 (portion proceeds allocable to principal) 57,791.32 Carrying value 57,791.32 Sept. 15 Proceeds redemption $50,000 Associates 15 Investment Corp. Paper due 9/15/69, at 100 (portion proceeds allocable to principal) 48,706.25 Carrying value 48,706.25 Proceeds redemption $50,000 Sears, Roebuck Acceptance Corp. Paper due 9/15/69, at 100 (portion proceeds allocable to principal) 48,229.17 Carrying value 48,229.17 Dec. 29 Proceeds sale $10,000 Ford Motor Credit 31 1970 Apr. 8 Co. Short-Term Loan at 100 10,000.00 Carrying value 10,000.00 Proceeds redemption $99,000 Westinghouse Credit Corp. Paper due 12/31/69. (por- tion proceeds allocable to principal) Carrying value 96,756.34 96,756.34 Proceeds sale $107,000 Ford Motor Credit Co. Short-Term Loan at 100 107,000.00 0 00 $ 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 Carrying value 107,000.0011 _______ ~0~0~0~--------~- Amounts forwarded $ 0 00 $ 282,201 11 -8-; . ELIZABETH C . JENNE TR·ZA REV. 9-eZ Amounts forwarded $ 0 00 ~ 282,201 11 1970 June 22 Proceeds sale $85,000 Ford Motor Credit Co. Short-Term Loan at 100 $85,000.00 Carrying value 85~000.00 0 00 30 Proceeds sale $55,000 Ford Motor Credit Co. ! Short-Term Loan at 100 55,000.00 Carrying value 55~000.00 0 00 0 00 $ 282,201 11 Amount transferred from Principal-Realty for distribution 7,120 00 $ 289,321 11 ' I I -9- I TR•2A REV. 9-82 1969 Feb. 18 1968 Mar. 11 11 12 14 18 20 Apr. 8 8 10 May 16 29 Sept. 13 1969 Mar. 6 19 24 ELIZABETH C. JENNE DISBURSEMENTS Family Exemption Charles L. Jenne, widower Administrative Expenses Guy A. Rogers - Services in securing signatures of witnesses to will Russell Marino, Register of Wills - Letters testamentary $30.50 5 short certificates 5.00 Russell Marino, Register of Wills - 50 short certificates Washington County Reports - Advertising letters Observer Publishing Co. - Advertising letters Mabel E. Rutan - Notary fee -affidavits of Charles L. Jenne Wilhelmina Charlton - Expenses of trip from Florida for funeral of decedent Russell Marino, Register of Wills - 7 short certificates Comptroller of Public Accounts, Austin, Texas - Fee for Texas waiver Pittsburgh National Bank - Appraisal charge in re Thomas Road, Strabane Township, Washington County, Pa. Gailey B. Wilson and Son - Appraising household goods Pittsburgh National Bank - Appraisal charge in re Ridgeview Drive, Peters Township, Washington County Russell Marino, Register of Wills - Certified copy of will Russell Marino, Register of Wills - Filing inventory Balance due on grant of letters Mabel C. Rutan - Notary fee -affidavits of Charles L. Jenne 8.00 4.00 Broker's charges re sale of securities - 4/8/68 to 5/2/68 Amounts forwarded -10- $ $ 15 00 35 50 50 00 12 50 12 50 1 50 381 40 7 00 1 00 25 00 150 00 60 00 10 50 12 00 3 50 302 57 $ 1,079 97 $ 1,000 00 1,000 00 TR·2A REV. 9-e2 1970 July 1 1 ELIZABETH C. JENNE Amounts forwarded Expenses re maintenance and preservation of 3.036 acres of vacant land, McMurray- Thomas Road, North Strabane Township, Washington County, Pa. - Liability insurance coverage 2/27/68 to 11/20/69 -5/17/68 Return premium Malcolm L. Morgan, County Treasurer - 1969 Washington County real estate tax - 6/4/70 Less pro-rata share $4.70 tax re sale 2.35 Pro-rata share 1969 township $ 10.00 2.00 8.00 2.35 and school taxes re sale 7.69 Amount reserved to pay cost of transferring securities Brandt, Riester, Brandt and Malone - Attorney's fees - 3/10/69 7/1/70 Wills - 5,000.00 5,700.00 3,625.00 $ 1,079 97 $ 18 04 150 00 10,700 00 35 00 Russell Marino, Register of Filing this account Executors' compensation- Charles L. Jenne Pittsburgh National Bank 10, 8 75 . 00 ---=1:....:.4..2... •::::...50:...:0:..-j....:.O..::.O 1968 Apr. Loss on Sale and Conversion of Assets 8 Signal A at Proceeds sale 13 shares General Corp. $4 Cum. Conv. Pfd. Ser. 87.75 Carrying value 1,140.75 1,150.50 $ 8 Proceeds sale 10 shares Bangor Punta Corp. Com. at 43 430.00 Carrying value 433.75 8 Proceeds sale 2 shares Pennsylvania Power and Light Co. Com. at 28.50 57.00 Carrying value 58.13 8 Proceeds sale 50 shares Lear Siegler, Inc. $4.50 Conv. Pfd. at 101 5,050.00 Carrying value 5,112.50 8 Proceeds sale 100 shares Pullman, Inc. Cap. at 47.375 4,737-50 Carrying value 4,818.75 Amounts forwarded $ -11- 9 75 3 75 1 13 62 50 81 25 158 38 $ 1,000 00 26,488 01 27,483 01 ELIZABETH C JENNE . TR·ZA REV. 9-e2 Amounts forwarded $ 158 38 ~ 27,483 01 1968 Apr. 8 Proceeds sale 14 shares Lone Star Gas Co. Cap. at 22.625 $ 316.75 Carrying value 343.88 27 13 i 8 Proceeds sale 4 shares i Salem Brosius, Inc. • ' Com. at 7-75 31.00 Carrying value 36.00 5 00 25 Proceeds sale 7 shares Mountain Fuel Supply Co. Cap. at 30.875 216.13 Carrying value 224.88 8 75 May 2 Proceeds sale 4 shares Carolina Power and Light Co. Com. at 37.875 151.50 Carrying value 153.00 1 50 200 76 Preferred Debts 1968 Mar. 26 Edward B. Laughlin, Inc. - Funeral expenses $ 2,506 70 Apr. 8 Rev. Joseph H. Rodge·rs - Honorarium 50 00 9 Malone's Flower Shop - Funeral flowers 31 80 June 12 Dr. J. Paul Proudfit - Professional services 18 30 25 The Washington Hospital - Services 2 76 I I Aug. 19 The Gaydos Monument Co. - Grave marker 450 00 ;3,059 56 I Other Debts 1968 Apr. 8 Kathryn Naphor - Household services $ 50 00 May 17 Joseph A. Kern, Tax Collector -. 1968 road tax -North Strabane Township 2 43 June 12 Malcolm L. Morgan, County Treas. - 1968 Washington County personal property tax 1968 Washington County tax on acreage in 70 26 I I North Strabane Township 4 18 I Aug. 13 Joseph A. Kern, Tax Collector - 1968 North Strabane Township school tax ' on vacant surface 12 94 139 81 I Amount forwarded $ 30,883 14 I i -12- ELIZABETH C. JENNE TR·2A REV. 9-e2 Amount forwarded $ 30,883 14 Other Taxes 1968 Mar. 20 Russell Marino, Register of Wills -. On account Pennsylvania transfer inheri- tance tax at 15% $1,650.00 Less 5% discount 82.50 $ 1,567 50 Apr. 9 Russell Marino, Register of Wills - On account Pennsylvania transfer inheri- tance tax at 6% 6,000.00 Less 5% discount 300.00 5,700 00 1969 Mar. 11 Internal Revenue Service - 1968 income tax on capital gains 560 99 Apr. 17 Internal Revenue Service - ' Federal estate tax 2,006 98 1970 Apr. 8 Internal Revenue Service - Additional federal estate tax 21,710 99 31,546 46 I I $ 62,429 60 ' I I I ! I ' I ( -13- TR•2A REV. 9-CSZ Dividends ELIZABETH C. JENNE SCHEDULE B INCOME -PERSONALTY RECEIPTS AM F, Inc. 100 shares -6/10/68 to 6/16/70 American Telephone and Telegraph Co. Cap. 590 shares -7/1/68 to 7/1/70 Armco Steel Co~. Com. 9 shares -6/10/68 to 6/9/69 18 shares -9/4/69 to 6/8/70 Armstrong Cork Co. Cap. 30 shares -5/31/68 to 5/31/69 60 shares -8/28/69 to 6/1/70 Atlantic Richfield Co. $3.00 Cum. Conv. Pfd. 40 shares -6/20/68 to 6/19/70 Carolina Power and Light Co. Com. 4 shares -5/1/68 Celanese Corp. of America Com. 34 shares -3/27/68 to 6/24/70 Chesapeake and Ohio Railway Co. Com. 25 shares -6/20/68 to 6/19/70 C I T Financial Corp. Com. 150 shares -4/1/68 to 7/1/70 Dresser Industries, Inc. Conv. Pfd.Ser.A 110 shares -6/17/68 to 6/15/70 Ford Motor Co. Com. 100 shares -6/1/68 to 6/1/70 General American Transportation Corp. Com. 100 shares -3/29/68 to 6/30/70 General Motors Corp. Com. 46 shares -6/10/68 to 6/10/70 General Signal Corp. Com. 8 shares -4/1/68 General Signal Corp. Pfd. A 13 shares -4/1/68 -14- $ 202 50 3,274 50 34 20 28·80 55 50 48 00 270 00 1 38 225 00 675 00 544 50 540 00 396 25 434 70 2 40 13 00 ELIZABETH C. JENNE TR·2A REV. 9-e2 Gulf Oil Corp. Cap. $ 128 shares -6./10./68 and 9/10/68 179 20 256 shares -12/10/68 to 6/10/70 672 00 Libbey-Owens-Ford Co. Com. 100 shares -6/10/68 to 6/10/70 620 OOr ; Mobil Oil Corp. Cap. 100 shares -6./10./68 to 6/10/70 500 00 G. c. Murphy Co. Com. 100 shares -6/1./68 to 6/1/70 270 00 National Lead Co. Com. I 100 shares -3/29/68 to 12/19/69 665 00 200 shares -3/31/70 and 6./30/70 170 00 North American Rockwell Corp. Com. 100 shares -6./17/68 to 6/8/70 410 00 Pennsylvania Power and Light Co. Com. 2 shares -4/1/68 0 78 - Penn Central Co. Com. 6 shares -3/29/68 3 60 Phelps Dodge Corp. Cap. 502 shares -6/10/68 and 9/10/68 853 40 1,004 shares -12/10/68 to 6/10/70 3,488 90 Richman Bros. Co. Com. I 300 shares -4/2/68 and 7/1/68 375 00 600 shares -10/1/68 to 3/25/69 564 00 Squibb Beech-Nut, Inc. $2.00 Cum. Conv. Pfd. 52 shares -6/10/68 to 6/10/70 234 00 Standard Oil Co. of New Jersey Cap. 31 shares -6/10/68 to 3/10/70 230 95 33 shares -6/10/70 29 70 Thorofare Markets, Inc. Com. 300 shares -4/1/68 30 00 Union Electric Co. Com. 116 shares -6/28/68 to 6./30/70 315 52 United Merchants and Manufacturing, Inc. Com. 100 shares -3/26/68 to 6/24/70 312 50 United States Steel Corp. Com. 40 shares -6/10/68 to 6/10/70 216 00 F. W. Woolworth Co. Conv. Pfd. Ser. A 600 shares -6/1/69 to 6/4/70 1_.,_566 00 $ 18,622 28 -15- TR·ZA REV. 9-eZ ELIZABETH C. JENNE Amount forwarded Interest -Bonds United States Savings Series H $ 500 -4/1/68 and 7/1/68 500 -4/1/68 2,000 -6/1/68 Associates Investment Corp. Paper $49,000 -12/31/68 50,000 -9/15/69 Montgomery Ward Credit Corp. Paper $62,000 -12/31/68 50,000 -1/31/69 59,000 -4/30/69 Sears, Roebuck Acceptance Corp. Paper $50,000 -9/15/69 Ford Motor Credit Co. Short-Term Loan $10,000 -12/29/69 107,000 -4/8/70 85,000 -6/22/70 55,000 -6/30/70 Westinghouse Credit Corp. Paper $99,000 -12/31/69 Interest -Savings Accounts Union National Bank of Pittsburgh $ 1,980.33 -3/1/68 11,194.04 -3/1/68 Montclair National Bank and Trust Co., Montclair, N. J. $3,431.21 -3/1/68 5,143.93 -3/1/68 Pittsburgh National Bank $10,986.74-4/1/68 First Federal Savings and Loan of Pittsburgh $13,422.80 -3/28/68 Western Pennsylvania National Bank $6,414.27 -5/1/68 8,687.62 -6/30/68 Amounts forwarded I -16- $ $ $ 20 80, 10 70~ 41 48: 1,654 91 1,293 75 2,313 93 261 81 1,208 68 1,770 83 401 18 2,205 27 1,362 68 95 21 2,243 66 15 58• 111 94 34 31 51 43 219 72 151 01 128 28 173 74 $ 18,622 28 14,884 89 886 01 $ 33,507 17 I ELIZABETH C. JENNE TR-ZA REV. 9-412 Amounts forwarded $ 886 01 ~ 33,507 17 Dollar Savings Bank $35,337.19-6/1/68 . 570 09 I Mellon National Bank and Trust Co. ' $11,188.14 -6/1/68 223 76' \ Commercial Bank and Trust Co. $7,160.88 -6/1/68 143 93 1,823 79 ~ 35,330 96 I DISBURSEMENTS . Internal Revenue Service - 1968 income tax on accumulated income - 3/11/69 $ 2,812 36 I 1969 and 1970 Washington County personal property tax -6/10/69 and 6/23/70 139 20 I Internal Revenue Service - Interest on additional federal estate tax 1,101 98 Pittsburgh National Bank - Executor's compensation 2,119 86 $ 6,173 40 I I -17- I -- ., . . ' ELIZABETH C. JENNE TR·2A REV. 9-82 SCHEDULE C PRINCIPAL -REALTY ' • RECEIPTS ' 1969 Mar. 18 Inventory filed $ 3,500 00 Gain on Sale of Assets 1969 June 30 Proceeds sale 3.036 acres vacant land, McMurray-Thomas Road, North Strabane Township, Washington County, Pa.$8,000.00 Less Pennsylvania transfer tax $ 80.00 Broker's commission- Twin Pines Realty 800.00 880.00 Net proceeds 7,120.00 Carrying value 3.2500.00 3,620 00 $ 7,12~ 00 DISBURSEMENTS I Amount transferred to Principal-Personalty for distribution $ 7,120 00 I -18- . I ( ' ELIZABETH C. JENNE i TR·2A REV. &-e2 EXHIBIT NO. 1 I PRINCIPAL -PERSONALTY I Per Article Second of Will - I To: Charles L. Jenne -i I Fur coats $ 475.00 Jewelry 600.00 I I I delivered 10/18/68 $ 1,075 00 I I I ' I I Per Article Third of Will - A-To: Wilhelmina Charlton - Cash legacy -4/9/68 $ 10,000 00 B-To: Ethel Feilbach - Cash legacy -4/9/68 1_~000 00 11,000 00 $ 12,075 00 I . INCOME -PERSONALTY To: Charles L. Jenne - Income distribution -I 3/19/69 7,000.00 7/15/69 3,000.00 10/27/69 700.00 11/25/69 2,500.00 4/7/70 5,000.00 6/3/70 1~200.00 $ 19,400 00 To: Wilhelmina Charlton - Income distribution - 3/19/69 2,150.00 6/4/69 250.00 9/19/69 450.00 11/2~69 300.00 2/18 70 450.00 $ 5/22/70 450.00 4~050 00 23,450 00 I DSB:rw -19- I COMMONWEALTH OF PENNSYLVANIA COUNTY OF A%I$GHENY: ss CHARLES L. JENNE, the above named accountant, being duly sworn according to law, deposes and says that letters testamentary were granted to him and to Pittsburgh National Bank and advertised more than six months prior to the filing hereof; that the disburse- ments shown in the account have been made to the parties entitled thereto; that the account as stated is true and correct as he verily believes. iJ;, Sworn and subscribed before me this j_t,-day Notary Public MARJE REITER, Notmy ~ Pltta&larvh, Allegheny Co., Pl. Or ~n Expirea Jan. 7, 1971 Furm RCC-:!3 COJV'l,V~ONWEAL TH OF PENNSVLVAN !A DEPAfnMENT Of-R~VfNUE BUREAU OF COUNTY COLLECTiONS ~·-.1A~=J fi~-JGTCjl'·.J ......................... ........... -~ .. -.... --.. ---·~-•• ____ , _____ .....,~ __ ....,. __________ __,_-so;ao,_,_.,.._... . ....,.~-·-,~~-~--~~,_,~~_..,.,.~ ........... =,··-..._ ................ ..,~~"'.t;.' HfPO!UA:'\T: This 1·eturn must b0 con:plet8fl in detail llnd f'ilt'd in duplJ .• ~ate, with wHI attt:.clv::d, with the ne;;ister of WiJJ s of the County when~ deeedent r2sided; R·~ till'n is due within one ~'ear after (Sect:!on 703 of State ot . County oi . ........................... } ......... ss: 1·._?e, c;·i.s.r le.s. .. -~-·-.. Enl.o~~r., .... Tr.1l$.:t ... O.f.C_i .c.e.r .. , .... P.jJ:.t.B:bJ.l.r:gh ..... r~a ti. on-3 . .1-.... Baxll~., ... 2wrl!:t ... Cb.a.r.l.C .. $ .... L .•. ___ j.f~.rln_q____ E:Kec·at-~r s :,\.'iJ.lii~.;Jt~natif.tK of the estate of the above-no>med decedent being duly sworn, depose and ;my Ih'r:edent dk'd ... u ••• • .. .. F'GP . .f.l..t~ C.'L Ofunth) (Pay) 19 .. 6B ...... J test~t~ leavwg a !2>t will, copy of which i• hdeto nt~~ched. ~ { Y w) L)lli':<'X!liC(i)( J ~~:tme ;md 8ddr~S'.i of attorney or} oti~er authoz·ize~ representative to whom all correspondence sh~ulci be mailed. Pittsburgh ?~ak o:r1a.l Bank .. That as such Exect1tors ...................................................... deponent is familiar with the affairs •)f said estate and the property con- ( Ext·c'\1 toi-:\n1~.1'i.i11i£)~"'l!1[) r.;titutmg the assc;ts thereof and their fair market value. That at the time of death there was no safe !Jeposit r;ox registered in decedent's individual n3.me, or jointly with, or as agent or deputy of anothm·, ~' in decedent's individual name, with right of acces;~ by anotl:et' a:o, agent or deputy, ·with the exception of the following:- Tha~ the contents of saJd s<tfc fkposit hox or boxes 'lre .itemlz,~,l under ~Schc(lnles !"eturn, with th•~ e):cept.ton of the f;yllo<dng, fo1• the rensons herelilllft .. er set fol'th: of th.ls That Schedule .,j at.tuehed bt~reto and made pai·t hereof .~·.)t•;; fm·th fultv and tn· chts.tl all the r0a.l pi'~Y~~er·ty :tn the Commonwealth of Pennsylv6 .. nia of v1hich decedent. d?~ed h~lving D;-, lnti7:L·est the!•'2ln. It .:t.lsn sets forth u~,e l~~or-tgR,q;e encu.~t1brances upon~each parcel of real ·property at LhD d.ate of deHth, g.lvlnJ~ t.~-~f~ arrH)Hnt still dne at. death!! nam2 o.f mortgn.gee, d..:tte, i·ate of' interest,. n.nd ·book r~rHi v•·:).ge· of re.:?;>rTl th<~reof. It also sets. forth in the eoluinl1!3 pcov:tded t.heJ·efor·e the ao:~~esscri va1u9t:lJH1 of e<>.:;h of :,:n-l.d par·cel.s, th'~ •Jstimatecl m:vket value thereof Its or dat<~ of death of' decedent, That Schedule B attv.ehed her·eto <tnu made part he;·eof sets forth ful.ly and 1n d<ot.IU.l llll rers<mal property where~~ov·er situa.ted owned by thi::? d.;~cedt:::!nt ilt the tJnH! of dcH.th_; all :rtoneys left l;y thu d-~"C"f.:.:(:tent at th~ time of ch:ath, whether Jn dt~cc~di~nt's JtiJnediatc possession~• stA..nding to (h~ce(<:-:nL'.rs ~?redlt 1H brrn!u.; nr depos.tt, sr~.vlng,s banks, tt'"'U:St eoH~r~anies, or othel~ .tnst.J.tiltions~ wL8the"t~ 1r~divit.'!un.lly~ nr· :In ti·ust :'o~ any othAr pe-i··~~c:rl or persons givin~ also sepv.1·ately ~"'he accrue(! .intet·~st. th~1~s~n5 ll' B~:y, d·:>V.'!! t.o t);t~ Jast inte-re::; t. d<~r !),~ior to deeed.c:nt1 ::::: dt-:ath .in the (:rtse of ~--avings bHnks_.., uncl to th-:.• dt\l-<.?. ot' deeec!~-:ntt ~ t~t:ath i.n v.ll other cases; all bondsJ postal •.:;avinf!.>~-:;, tren:·;ury C(~r~.t f'J.\.'::ltf::s ot· not~:~s bncl •Yt.h~-:·r~ evldt.~nce o? ~tn~· de.btec1.ness of the Unfte<l St.D.t.es t.o th~~ decedP.nt; all obli.;?~at..ion~, Y'l~E:"t.h8;" by ~;,tatu(.t~ or H[sr~-.:cn:e;)!~. t,L~~:r· ;tre de~:;lgnat.<::tl as t..-:tx frf~e_, of -::.·~tc Unltt.~d State:;;, lli~ any state_, t::r pollt..:lcr~l subdtviston thereo:f1 Ol' f'f nny forE'".l?.;n cot.lntry, which ctr(~ or,ne!l at t.he ti.:ne of d~r;.th; nll wcn.r!.n_r}: app:rtl~eJ, je\':f?>lry, s.ilv·~1"\f.:t:~D_1 1':lc:·M· t.u\'<"?~;-~ boo1,::s, ~.roi·k~-' of art, hoe.:;;P.hold ·f'urniturE:1 itorsr.:'S-" CD.I'PiU.gf:.)S, autcJ~-;ol:d.J.2s:. b~;at.s, and. e.:Ly t.-,i'"JJ all n th•": .. pr>i"'sorud eh<"tltels of whg L~oeve1~ Ici.nd 01~ nn t.ure; left t1y dec~d~nt! to5;t:t1H:-.r· wt th "i".}'l(~ ftLil~}y ~ .. : .. ~ t.:tr.-u:,_t,e{l d f. t.llf~ t.Jme of" death_, iln<i all 111'01Hissor-y notes 01~ ot.h;~r .LnstrUJfl,:_'nt.fJ 1a \~·ri t:tJtg To~ th-2: r("\Yint):r;t (Jf' tn0!}~-~y nf' 'Shfch dPCCdPnt dJed p0SS8SSed, Of Wbrtt..S0ever 1H:tture, Wlt,h lnt~1·est !J'!{~l .. 8t:-n, 1f [Lny·)' g1vin,t~~ th<'?. f"&CQ \·,.ttlt0 ~~nd c.:.;Li.mat.t~ri i"a:ir mark;~~t v:-~lue t~-Jf~reof1 ant! Jf ::;;.Jel-l e~.~t:!.PUtted fl!.t·c H:[trket \'~L1'~.l8 be i.:~:.:-~ Lha.n the f':t'">' \:11!tP, :it St-'tS forth urtf:f'ly the rP.:-tsons for such f!err·t-:c:t::tt.:lon·n~.; ~~o eHch tt.e::\~ a'tt m.-.)r.,:;)·S p:!.J"ri.').i.e 1o •.hi." o.:-·:.:.t.nte froHl lifn inSlil~tnlCC po1:lcl'es C.tlrriecl hy dc~~~rh~nt.; ::.}} •·l!1nn:lty r~nrl er;do•rnnP-r:t c·")r~1.1·.!i.c.,:~> :~he rr\!CI:~P•'Js o(' whieh Y-lt:re payubl0 U-pC1il tlh:? den.l.h Vf thE" d0.Ci?'~fl~nt.; .:u1d n.J.l tJ18 CerpO"f'H_te St.O(";~C':O ."!.nrl d.ivjd(;!·rd<.:; 1l1:f' t.},•"r·(:nn anrl t•npa:id rt~5 of the dt'J.Le of de,'tt.h) ·iJonds ..-~:1(1 fl('.t.~l'llCd :i.nt.erc:.s.t. t.t~~:·r(~On t\} t..h~ d:\.te of :let;-.:}·~ ~~t•nf! ,, ~~(:·'! t.h n;1'l other :lnvr;st,;qf~nt sec:ur:i tl.r:!:S 0\','.n.!:d b;y L:·:c rl.(~C!:"fd·:·~nt rd·, t.he tl:·,···-:: of (\~a Lh., ~~d. th t.h~; ntf'vl"k~~t ·::·:.1"" Ul•·r·r·of at sud1 Ume. ) In the case of securities {If close or f(lmily corportJ.Lions1 tll•: v:clues reroJ•t..erl are as fa1· as possible subst<mtiate<l by financiiL1 statements of the c(lrporations, ~~how.ing the e,,sets 1tnfl liahilities therecf ns of the"clate of death. The schednlc t1.l~'o sets forth the :i.nt<on:st of ch;ce•lcnt at the ttme'of <Ieath ln any co-partnersh:lp or busine,>s, and i.n support of the vnJ.ue of' sur:-!1 :lnter<~st Lh•o:re is annexed to said schedule, finnncial stilternents showing t.he assets and U:11Jllities of' sn·irl co··pHttner:.;hip or business. A copy of the co-partnership agt•eement, (if o1·al, a statement setting forth the n<,tlli'(~ of the agr;:<~ment) togetiH'l' ·.vith a statement setting fot·th the charncter. of the \;u::.d.ness, .its location, and snch othe·~· facts pertaining to the business as may ))C pertinent to ll fair nnd just appra:isal of the c'\eccdent' s :tnterest therein must be submitted. It should also set forth in itr:m~;:ed form, together with the fair market value thereof, any other property owned or bequeathed by the decedent :>.t the time of"cleath. The Schedule C attached hereto and made part hereof sets forth a true answer to each inquiry contained therein and in the ease of transfers of'property, real or personal, within two years of decedent's death, in contemplation of decedent's death, or lntended to take effect in possession or enjoym•~nt nt or llfte:-de:>.th, said schedule sets forth the nature an<l value of such property, to· whom tnmsf;:rrcd, the relationship of the transferees to the decerlent, the proportionate shace received by each tra.nsferee and all other facts of a pert:lnent natu;·e regarding; said transfers. In the cRse of transfers intended to take effect in possession or enjo;yment at or after death, there is also attache<l. to the seherlule a copy of the deed, trust agreement or otl1er instrument creating the trust. Ther•~ is fi]So set forth in sa:td. schedule a list of all property, real and.personal, with its value, which paEses at decedent's death by virtue of the exe•·cise by decedent, either individually, orj<)intly with another, or any power of appoint- ment vested in decedent, either individually or jointly, by the vlill, deed, or other instrument of another, with a copy of the instrument creating such power attached to the schedule. That Schedule D attached hereto tl;Jd made part hereof sets for·th the names and addresses of all JHersons beneficlally interested in this estate at the time of decedent's rleat.h, the nature of thc:i'r res- pective interests, their relationship, if any, to the cleeedent, together with tl1e ages at the time of decedent's death of all minors, annuitants and beneficiaries for life under flecedent' s Will. It also contains a statement showing which of the beneficiaries named in the decedent's will, if any, died prior to decedent, the dates of their deflth, t.heir issue, and the relationship of such isst:e to the beneficiary. The.t Sc/oedule E attached hereto and marie a part he1·eo·f sets forth all-property, real and per- sonal, owned by the decedent jointly with another or others, inclucUng intangible, stariding iE t.he name of the decedent and others, plus the date an<l pJ.r_ce of recorcl of instruments effect:i.n;; the vcsti ture of ;:-eal estate and the date of ncquisition of personlllty, plus the name, aclriress and relations!1ip, if any, of co-owners to the decedent. That Sc/oedule F attached hereto anil made a part hereof sets forth fully and in detail all debts an<I d·~duc tions claimed for and on behalf o C Ud. s dec etlen t' s estate, including fune ra1 expenses paid; family exemption, where applicable; costs of ad.Ininistration of this cst9.te; counsel fees an'l f\td:lclacy' s con:missions po.ld <>r to he paid; cost expended for burial trus ls, tombstones or gra.vemarkers, a.n.ll reli- gions services, in consequence of the death of the decedent; debts and claims owing an<i unpaid. at time of ch;&.th; taxes at~cru~ci charge.able fo\' pi~r:!.od pri.or Lo dec,"dent' s r\e<~th (exc<>.pt .those <cllowed uncier Section ():)1 of' the Inheritance and Eo.tate Tnx Aet); together with r~ statement of collate·;·al pledger! for ol)l:iga.- tions, if any. It is agreed that the fiduciary w"Lll present proof of sa.ifl clvime<l oblig:ttions upon re- quest, tiH.t -if the a.moun t actually paid in settlement of any fee, commission or debt is less t.hon the estimated amount claiming and allowed~ that the S3me will be reporterl to the Register of Wills, and that the amount of tn.x assessed can he reassessed in c,ccordance the;·ewi th. That tile totals of the uppropriate columns in Scherlules "A", "B", "C", "E", and "F" as directed therein,. have bGen c<Fried forward and properly ,·egistercd in the Summary. Subscr~hed and sw0rn to before me this ........ /..?... ........... .. ........................... ..... . ." . . d«:i' of . A;v~ h ............ 19 .... 6..?. ..................... . .... ~v.L(.,. ,.1/)AN~. I"MPCL C. r.~ 5ix .. Sout.h ... t;.ahi .... ~\tr. ~.et ......................................... ·-·············· (St-reet Nu,mbe< NOTARY PL~l}..: W~.SHJ~:~nr:, '.'.. ''" .. : COU'JTY, PA. ~':':'~.~.l1i.r1g~?P., .... .I~9-.. ~ ..... l5.J..Ql ....................................................... . (Ci.t·u or Town a.nd State) r.~Y co'"":.;:::., ... :. . .. ~ , -~ .. vARY 1. 1973 in tile aff'irlavi t anrl schedules annexed are NOTE: iJefore ~ign.ing n.ffidavit make sure all b:lallk spaces fille<l.:in wtth details or the word ")lone", :tnd in case the assets inelllllc rare .mrl un:tist.e(\ s2curities, seeuritios of close or family corporations or nn interest in any <:o--part.nership. Ol' bu:>:lness) that the data nn<l st.nt<'ments rc<jltil'e<l t:J<dcr the parngr·arh above relating to Sclw•lule "B" <cl'C at.tl:u.:he<l. ;\.tso make ccrUdn that column !/1 J.n t.l!e 11 ;)unrrqary" lEeS 1;c<:n properly completed ns above-•Hi'C'cV~•l. HCC-3•1 (1-64). tO:v;i:'O~IWEAL:r H OF f'HINSY ~y ANI A 'DEP/~inMEt, f OF REVE~IUE BURE/.U Or C:JUtH'.' COLLECTIONS TRANSFf::R INHERITANCE TAX RESIDENT DECEDENI ---··-·----------~------· SCHEDULE "A" f{EAL PROPERTY Reed property in Pennsylvania, with statcmC!nt of r;,ortgage encumbrances upon each porcel at deotn of dece- dent. Where property heid as joint tencnt or tenancy by entireties, report on Schedule "t:". Property b··ld by the decedent as t~ncnt in corr:mon with a'lother or others, should .be identified as to quantum of interest and the astlmated value should DP. that of the dGcr:dent's inh'nest only. The rea! prcp<'r!J located in !he Commopwealth of Pennsylvania should b':! described by lot end block number, stt~et and street number, ~oge~her with (1) (2) a general description of tfle property, wilh a reference to the record of the ASSESSED VALUE conve}<Jnce b;t w!-.ich the decedent took title; if a farm stcte number of a-FOR YEAR OF . ESTIMATED cres; also statement of rnor:gage encumbrances upon each parcel at death DECEDENT'S I •':ARKET VALUE of d<-cedent. Taxes, assossments, accrued Interest on mortgages, etc.,are DEATH I , .. '"""" (3) DI:PARTAialT VALUATIO~ CAUTION (Do not write In this sp<~ca} !0 be listed o;, Sch<>dule "F" end must not be dCJducted from this scheduh. ~ ~-·-·-~-,-~va&i -p;:;;;;; o/ +;-;-t J 9 0 -l--~~ ' ·----+----~ V,'lcant lot havj '-:§; front.:~ g..; of 836.78 feet on j·.-:c- Eurr3.y·-Tho:'.a.s :toad,. or 3,036 acres of 1and, l·tcEurray· Tho:::as Ro<l.d, ;.;orth Stra'os.;1e Tm·n ,ship,. \{e~shington f'CJ'Ltnf· 1y"" D"..-!1"""~·1' 81 .. \.! a .· IJ ·J, ' .l. C.l •-': .. :'1' · "" . .l.r ~? 3 ] 500 • 00 • 72_1::> ~,t(){)O;;-~~ __ _. ~~' .. ~ t:)tp {),:&J..'t:::l I I . . I I I -~-~,~-·~-~···=-~~-~"··-~·----"""""~~~~~~-<-<~==·-··=-~=~·------.. ~..,.,t----~=-~· .. ~~·-L-,.&~"-~·-·=·-"<>-~=···· 1.~~-~, .. :....,.·~~~~~ ... ~,~,.,. ... , . h. I . II I 11 ,. I I l " ~ " . f: U"!S<Jrt t IS toro opposite reo, prope;·ty I ~Cfl'<~(.U c r\ In ne XX XXX .:? 3 ' ,500 • 0() ''. '"' d" l ' 1 t r !1 • t .~s t~cportc· co urnn on the !GS page OI ·:lt~; r~ urn~ f1UW.!ON\YEALTH OF PENNSYLVANIA 'l'ltANSFER. INJ-IEIUTANCE TAX I\ESIDENT DECEDENT SCHEDULE II 1311 PEHSONAL PltOPEI\TY INSTIWCTIONS: This Schedule must disclose all tangible and intangible personal property owned indl~idull.lll_ 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". Intangible 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. (]. 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, anrl furnishings, books, paintings, automobiles, boats, etc.) Intangible personal property, such as bonds, treasury certificates, cash on hand and in bank, " stocks, ·mortgages, notes, together with acc1·ued interest or rlividends, salaries or wages, insurance pay- able to the estate or firluciary in sairl capacity, partnership interests, interest in anyundist.rlbuted 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 UNI'l' V/ILUE ESTIMATED MARKEr VALUE DEPARTMENT VALUA'fiON (Do not write in this space) --------------------------~-----------------------------+~------:--------~-------+-------~--~==-~ As per attached schedule P. 280,423 .h7 ~---'------------------------------------------'----+--------- Inse1·t tl1.is total opposite "Personal Prop0rty~J Sclif'flule "B" in the "As Heportell" colnm:1 on the last p.'lge of this rct.nrn. X . ELIZABFTH C JF''1NE · of all real end personal estate of ........................... ' ...... ~ ......... .-...... -::: ...................................................................... deceased, late of .. !!:~---~-~-./!.~!. ... ?.'?.~ .. ~4.~ .................... St~ ...................................................... City ............................................. Wnrd ....................................................................... Borough ................ Y.~D.t?.t.~9.:: .................................... !Yev."iY&!lipr. Pennsylva."lia. II 100 Shares American Nachine & Foundry Company, Common $ 1.75 Par Value @ 19-5/8 Dividend ?aid 3/9/68 590 Shares A'T1erica.n Telephone & Telegraph Company, Capital $ 16-2/3 Far Value @ 50-7/16 .. - Dividend Paid 4/l/68 9 Shares Armco Steel Corporation, Common $ 10.00 Par Value ·@ 46-1/4 Dividend Paid 3/8/68 - 30 Shares Armstrong Cork Company, Corrrrnon $ 1.00 ?ar Value @ 56-13/16 Dividend Paid 3/1/68 40 Shares Atlantic Richfield Co:npany, $. 3.00 Cum. Conv. Pre.f. $ 1.00 Par Value Dividend Paid 3/20/68 @ 87-5/8 1 Share :C.angor Punta Corporation, ;,P 1.25 Conv. Pref. (Formerly Ba.ngor Punta Alegre Sugar Corp.) $ 1.00 Far Value G 43-3/8 Dividend ?aid 3/15/68 10 Shares Bangor Punt2. Corporation~ Capital (Formerly Ban cor Punta Alegre Sugar Corp.) $ 1.00 Par V~lue ~q 43-3/8 Dividend Paid 3/15/68 4 Shares Carolina Power & Light Company, CorrJnon ;,ro ?ar Value :;;; 32-1/4 Cividend Paid 2/1/68 34 Shares Celanese Corpor·ation of ABerica, Co;mnon No Par Value ~0 55-1/8 25 Shares Che:::apeake & Ohio Hailwa:Jr Compar.y, Co:nmon <? 25.00 P:~r Value @ 63-7/16 150 Shares Dividend ?;o.id 3/20/68 C. I. T. ?inancial No Par VaJ.u e Corporation, Common © Jl+ 20 Shares City S7,ores Co:.:.Ypany, Common ~~ .5 .00 ?:tr Value @ 16-3/16 110 Shares Dividend ?aid 1/31/68 Dresser Industries, Inc., Series A i{o Par Value Dividend Paid 3/15/68 .;; 2.20 Conv. Pref. @ h4-3/8 ~. j,-.• ~ •• : ~. ·.-• •t $ 1,962.50 . 22.50 29,758.13 35lh00 416.25 6.75 1,704.38 10.50 3,505.00 30.00 43.38 .32 433.75 1.50 153 .oo 1.38 1,:37h.25 1,5~5.94 :25.00 5,100.00 323.75 5.00 h,8el.25 60.50 Elizabeth c. Jenne Page 2 100 Shares Ford Notor Company, Cor;;mon ~'P 2. 50 Par Value Dividend Paid 3/1/68 @ 51-J/16 100 Shares General Americ<?.n Transportatipn Corp., Co;m:,on ~ 0,625 Far Value '?i 32-5/8 46 She>.res Genera.l Notors Corporation, Corrmon $ 1.66-2/3 Par Value @ 75-1/4 Dividend Paid 3/9/68 8 Shares General Signal Corporation, Cornmon $. 6, 67 :?e.r Value @ 46 $ 5,118.75 6o.oo 3,262.50 3,461.50 39.10 J68.00 13 Shares General Signal Corporation, $ $ 5 .00 Par Value 4.00 Cum. Conv. Pref. @ 88-1/2 1,150.50 128 Shares Gulf Ojl Corporation, Capital No Par Value Dividend Paid 3/8/6?3 :~ 73-1/4 50 Shares Lear Siegler, Inc., $ 4.50 Conv. Pref. No Par Value ·4J 102-1/4 Dividend Paid 3/1/68 100 Shares Libbey-01vens-Ford Company, Common (Formerly Libbey-Owens-Ford Ghss Comrany, Common) $ 5.00 Par Value ~Y h8-ll/16 Dividend Paid 3/9/68 ll~ Shares Lone Star Gas Company, Common $ 10,00 Par Value Dividend Paid 3/11/6?3 7 Shares lfadison Fund Ihs., Common @ 24-9/16 $ 1.00 ?ar Value / ~~ 26-1/8 Dividend Paid 3/15/68 $ 2. 77 per share designe.ted as a capital gain 4 Shares l:~elpar, Inc., Capital $ 1.00 Par Value @ 10-3/8 100 Shares }fcobil Oil Corpcration, Capital $ 7. 50 Par Value Di\ridend Paid 3/ll/68 @ 45-5/8 7 Shares Hountain Fuel Supply Cornpar1y, Capital $ 10.00 Par Va:)_ue @ 32-1/8 Dividend Paid 3/18/68 100 Shares G, C. Nurphy Company, Gorr.mon .~ 1.00 Par Value Dividend Paid 3/1/68 100 Shares National Lead Company, Cor:nJ~.on ~P 5.00 Far Value [?) 21-1/8 (~) 61-9/16 100 Shares North Amedcan Rockovell Corp., Common $ 1.00 Par Value @ 35-5/16 Div:i.dend Paid 3/18/68 6 Shares Penn Central Conpany, Common (Forme:.·ly ?ennsylvania Ne;v York Central Trans- :Po~rtation Company, Co:nmon) ;~ 10.00 Par Value @ 58-5/16 9,376.00 83.20 5,112.50 56.25 4,868.75 70.00 343 ,8g 3.92 182.88 2.03 19.39 . 41.50 . 4,562.50 50.00 224.88 2.94 2,112.50 30.00 6,156.25 J ,531.25 50.00 3h9.88 ... ~ .... , .. ,. .-·~ ~ \ -,, . Elizabeth c. Jenne Page 3 2 Shetres Pennsylvania Power & Light Conpany, Common No Far Value @ 29-1/16 S02 Ch.?.res Phelps Dodge Corpor2.tio!1, Capital ~? 6. 25 .?ar Value Dividend Faid J/8/68 100 Sh-:!.res Pullman Incorpor?.ted, Capj tal ~:o Par Value · Dividend Paid 3/14/68 100 Shares Rath Packing Company, Cor:unon $ 10.00 Par Value 300 Shares Hichman Brothers Company, Co;rnnon No Par Value 4 Shares Salem-Brosius, Inc.; Comrnon $ 2. 50 Par Value .. ~ .. ·.:. ·,, :ii2 60-3/16 G; 48-3/16 @ 9-7/8 @ 46-1/2 @ 9 $ 58.13 30,214.13 426.70 1~,318.75 70.00 987.50 13,950.00 36.00 52 Shares ... : .. . --;:. Squibb Beech-Nut Inc., $ 2.00 Cum. Conv. Fl·ef. · $ 1.00 Par Value Dividend Paid J/10/68 •'7! 38-1/2 2,002.00 26.00 31 Shares Stand2.rd Oil Company, Nev; Jersey, Capital $ 7.00 Par Value @ 67-7/8 Dividend Paid 3/11/68 2,l0lhl3 26.35 300 Shares Thorofare Harkets, Inc., Common ~ 5 .00 Far Value :jl 9-5116 2,793.75 116 Shares Union Electric Company, Corrunon $ 5.00 Par Value· Dividend Paid 3/29/68 :j 2?.-11/16 2,6Jl. 75 3h.80 100 Shares United l!erchants and Hanufa:::turers, Inc., Common $ 1.00 Par Value -o @ 30-11/16 3 ,06FL 75 40 Shares United States Steel Corporc.tion, Co;:ur;on $ 30.00 Par Value ::~ 39-1/16 Dividend Paid 3/9/6F3 65 Shares l·Jestinghouse Air Brake Company, Commo!1 $ 10.00 Par Value ~ 37-1/4 Dividend Paid J/15/6F3 United States Treasury Savings Series 11H'' Issued as follows 4 -$ 500.00 June 1966 @ 500.00 500.00 October 1960 500.00 September 1960 ·United States Treasury Savings, Series 11H11 Interest on $ 500.00 Par to 1/l/68 Trans Deacon Corporation $ 2,000.00 500.00 500.00 Cash paid in lieu of l/2 sh,o.re TrA-ns Bea.con Corporation 1~es11lting from corpor'J,te adjuc.;traents involving 5 shares C & C Super Corpo;.·ation, Common Hoore, Leonard & Lynch ca~;h Balance 2,421.25 29.25 3,000.00 9.55 4.06 70.00 Elizabeth C. Jenne Page 4 Commercial Bar.k & Trust Comrany Savings Account ~~o. 209-07-3080 ··· The Dollar Savi:1gs Bank, Pittsburgh:, Pa. Savings Account No. h84506 First Federal Savings & Inan of Pittsburgh Savings Account No. G-16088 The First National Bank & Trust Company of i•·:ontclair, Bloomfield Avenue Office Savings Accoun:. No. Bllh43 The First National Bank & Trust Corr;pany of l~ontclair, liatchung Plaza Office Savings Account No. 8845 First l'Jational Bank of \r.Jashington Sav~ngs Account No. 6204 f.iellon national Bank & Trust Company, Pitt Office Savings Account No. 12088 Pittsburgh National Bank, Fourth Avenue Office Savings Account No. 22644 s 7,160.88~>;, 25,337.19ds:~ ~ 13,422.80 4-~ 3,431.21 5,143.93~ 1.,082.09 ·~ 11,188,14 ~~ '.([~~ 10,986.74 ~ Th; U1;ion tAJationat\JBan~_1 4 o_ 1 f' 8 Pit tsburgh, Cornmon1-'realth Office 11 lOl 04 ~ /)_ )r,' ..;avlngs ccoun "'o. '+---,' / ~· ,, ~ The Union National Bank of Pittsburgh, Crossroads Office Savings .tl.ccount No. 72-002872-9 \:Jestern Pennsylvania National Bank, Finleyville Office. Savings Account No. 4659 ~ \'.Jestern Pennsylvania National Bank, Washington Office S2.v~ ngs Account No. H0883 "" Jev;elry (as per appraisal on file with co-executor) Fur Coats (as per aDpraisal on file with co-executor) 1,980.33~~~ ~~ 280,1,.23 .47 I I l'(l\!\iti\T:c \ LTI! lW I'E:iN~YL~iANJ .\ Tl~.\:\~l.-I·:F\. [;'-;liE!UL\:\CE TAX SCHT..:DULE II C" T El\N S FEllS . l~E~ l ilE\T lll·:CFilE:'IT ~~------------------------------------------------------------------=-------- ( 1) ( "3) (4) (5) Did der;edent, within two years o!'death, make any transfer of any material part of his estate, without rccPiving a v~:.lu:chle and adequate consirleration therefor? (Answer yes or no)_____ll<? __ lHrJ rlecer!r:nt., within two years of death, transfer prop!,rt.y from himself' to }d.msclf and another Ol' others Uncll!r!in~ a spouse) in joint ownership? (Answer yPs o1· no) --l'~.c~!O,J-..-- 1 f the rmswer to (:t) or (2) above is in the affirmative state: (a) Age of decedent at time of transfer ------ (b) State of decedent's health at tin;e of making the transfer. (Note 1). (e) Cause of rleeedent' s death. (Note 1) • Did decedent, i.n his lifetime, make any transfer of property without receiving a valuable or adeqna.te cnnsirleration therefor which was to take effect in possess.ion or enjoyment at or after his death? (,\nswer yes or no) _lln ___ _ (a) Was there any possibility that the property transferred might return to t.1·ansferer or his estate or be subject to his power of disposition? (Answer yes or no) __ _ (h) What was the transferee's age at t.ime of decedent's death? · D.icl decedent in his lifetime make any transfer without receiving a valuable and aderJuate consideration thet•efor tmder wh.ich transferor expressly or impl.iedly reserves for his life or any perl.ocl 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) __ .Jj_Q_ __ (b) The right to rles:ignate the persons who shall possess or enjoy the property transferre<l or income therefrom? (Answer yes or no) _l{Q_ __ _ (G) If the answer to (G) (b) above is .in the affirmative, state whether the right was reserved in deced<o.nt alone or others -·---------- (7) Did cleeedcnt in his lifetime make a transfer, the cons.i.deration 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, becanse of a reserveri power to alter, amend, or revoke, or which conlcl revert to decedent nnde1· terms of trans t'er or by operation of law? (Answer yes o1· no) No (9) If the ans~er to (S) above is in the affirmat.ive, was the power to alter, amend, or revoke the inte~ est of the beneficiary reserved in the decedent alone or the decedent and others? (Answer yes or no) NOTE 1: The answers to these q•.ICstions should be supported by affidavit by the attenrling phy.sieian as well as u copy of the death certificate. NOTE 2: If answer to any of the above fJuestions 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 tt'ansfeJ'r8rl., with J'elationshi]J of transfel'ees to decedent, if any. Submit copy of any trust deed or instrument, if trans- rers are claimer! to be non-taxable, also submit detailed statement of facts on which said ela.im is baser!. NOTE :J: List applicable property below in :nanner in which provided in Schedules A, B, or E. ITEM i I I I I I _ _j DESCRIPTION None ·---·---------- ln':•'rt this tntn1 orr;1osite "Transfers~, Schednle "C" .in the ·: ,\,.; HPportr:<l'' colunm on tile lr,st p:1g;;: of thls retur-n. li!ARJCE·r V1\LUE (Estimated) ===== DEPT •. VALUATION (Dept. Only) .. COM~iuNWl~>\LTH UF l'ENNSYU';\NIA · Til,\:I:::FElt f:\l!EH.l TANCE TAX. Rl·~~-.IJW:n.' DECEDENT SCI!EDUJ~E "E" JOINTLY OWNED PROPERTY ------"~ I\SJ.'l1.l'CTIO'\S: Tltis scherlule must disclose all property, real anri personal, owned by the clecerlf'nt jointly Wit~~-c;nother or others, including intung.ibles, standing in the name of the decedent and others. List •eal restate first, as entireties, or joint tenants, giving brief clescript:ion, as inrlicated under Schedule "A", ph!s the date and place of record of' instr1m1ent effecting vestiture, but clo not include entireties or out of state real estate value in esta.te valuation column. Personal property should be listed as in Schecl.t<J<~ "B", plus date of acquisition, <tnd the nl'l!~e, aclrlress anrl relationship (if any) of co-owners to the decedent. Lot l0h.66 x 257.38 x l6h.28 x 226.05 Ridse- v:Le·..r Dl~i ve' Peters Tovrnship' r,._:ashington; County, Pe:msylvania, h.s.ving erected thereon a 1-story brick dwelling containing 8 rooms, 3 baths and a utility room. There is a 2-car at tc>"ched garage. ~? 53,500 .00 ( Ovmed by the entiretic;s -vlith Charles L. .] e:rn~e, husband) 84 ;.~hc:~res Ar.cerican Telephone & Telegraph Cm,:;pc-:.ny, Capital }! 50-7/16 (? 4,236.75 77 Shares Dresser Industries, Inc., $ 2.20 Co!:V. Pfd., Series A @ 44-3/8 ~p 3,416.88 218 Shares Indian Ri v·:;r Ci.t,rus Fruits, Inc., l'ad t<1.l .~ J~l/4 :$ 708.50 lOCI Shares North American RockHell Corpora- ticn, Col'::!non @ 35--5/16 ~? 3,531.25 30 Shares The Richman Brothers Company, :;~ 1,39 5 .oo 35 ShsTes ThoJ:·ofare Varkets, Inc., Col;-c;,on (j 9-5/16 ~? 325.94 (the above reglstered Eliza.beth C. Jenne and Cha·cl8c: IJ, t.Ts~·Jne, husband) United States Tre<iSUl'Y Savings SeY'ies 11!{11 Issued as follows: :~ 500.00 November 195h .f? 500 .oo (registered Charles L. Je1me or Elizabeth . .., . 'er1'1e · 'l. J' ~-\ ·~·, (,_).: '~\ _,_;; L.lnited States Treasury Savlngs Series 11 Ha Isf,ued as follows !' ] Q!\'"'1 VI b ) 0''4 ,, l 000 00 ,:;, ·J ,.-\.;.lA~ t,!ovem· er .1 ::> ;1? ~, • 2,0C)O.CO Auc-~nst 1955 ') uon 00 I . ,_' '-'. (rcci~:tered ElizD.b':;t.;l C. Jenne, P. 0. fJ~, "(··trlec T Tc-->'·nc bt<·1·~.~d) · ·--~~~-----~~~~:·_: __ ~-~~::_'______________ , --- { Tnser t this to tal oppos:i. te ",To in tl y Owned Prope;·ty'', in the " " Hero" te<l" col>H<n on t1 "J"c or thi o I I I I II I I i 1,000.00 ~~ ____ j2 ,oo~-·oo _l_ ____ L ______ , Schedule "E" J J L.. _j lOO:~ retnrn. . , ,. H(C--38 CQM~IONWJ<;;\LTll OF l'ENNSYL\L\NL\ - Tl~Ai\~<J-'EH [1\llE!UTANCE TAX - TU~S [])El\T DFCEDENT •' SCHf~DULE "I~" .JOINTLY OWNED PHOPEllTY ·--------------------,-... PiSTiUTIIO?iS: '!!:is ~:chcrlule must disclose all property, ~-cal awl pe:·sonal, ownecl by the rleccrlent jointly ~~-anot_!:•_£E_or __ oth~, including :inta.ngibles, stanrl:ing in the name of the decedent and others. List r_eal cstC'te f.irst, us entireties, or joint tenants, giving brief descdption, a.s indicated uncle1· Schedule "An, plus the flute anrl pl~•ce of record of instrument effecting vest:iture, but do not inr~lnde entireties or out of st:J.te rea.l estate value in estate valuation column. Personal property should be listed as in Sche<l.nle "B", plus date of acquisition, and the name, 'J<ldress anrl relationship (if any) of co-owners to Pittsburgh National 2.::.•1k, f:'01.crth Avenue Office Checkine; Acc;)J..tnt ~!o. 24-4-962530 .;~ 3 ,27[L 98 (ilegistered C. L. Jenne or Elizabeth C. Jenne, erife) kellon Hational Eank & Trust Cor;,pany ChcckL:~; Account l'Jo. 235-2616 :$ 1,679.24 (Registered C. L. Jenne or C. L. Jenne, vri.fe) ;lcusehold C-oods $ 6,2h0.50 (as per 2.prn·aise.l on file vdth Co-:Sxecutol') (jointly ow:1ed with Chad.es L. husband) DEPAR'n.!ENT VALUATION CAUTION-:Do not Write In This Space. Value of Value of Entire Decedent's Property Interest "¥-................ -"-"'""'-+--~-;..--+--·--··-- I I l . I ··-----------~-----------------------'---' __ l ____ _L __ I --· _ __;_lL---~--- rn~ert this total opp~ls:Lte ",Jointly Oll'ned Property", Schedule "E\~ , :) 3 ,ooo .oc . j' in the "As Reported" column on the last page of this retlll'n, ._c_· ---- . _.'i'GC"-37~ (12-63) CU\1:\lll:-:\\'L\LTil 0!~ I'E:\:\SYYL\0;!:\ Tl\:\\iSFEl\ !0:!!1-:H!T:\:\CI-: TAX Ht:SIDENT DEl'EDEl':T BENEFICIARIES AND ADDRESSES \State full n:wes and addresses of· all 1\"l!o l:aH~ an interest, vested, contingent or other- wise, in estate) SCHEDULE "D'' BE:\EFICIATIIES RELATIONSHIP I Of step-children or illegitimate children I arc involved, set I forth this fact.) · SURVIVED DECEDENT STATE YES OR NO DATE OF BI [\Til INTEREST OF BENEFICIARY IN ESTATE _Ethel Feilbacb L;.656 _ _l)ogwood Drive E,nrployee & Fri'-':r d Yes Legatee ------------------~~--"----------~-----------+------------~-~~ LLran:::;.r Flor-ida \."ilr1elmina Charlton __ l05_19th ~·treet Yes Levatee and beneficiarv under trust -----;------------r= Ze ohyrbills , Florida 3 J 599, ________ 1-----------------+----------t-----------+------------------------ __ C_h_a_r_J_.e_t>_-__:L.::..•__.::..J_e_n_n_e_"' __________________ f-H-'-"u::.:s:..:·b:..:a::.n:..:.,d=---------+---~Y.""e=s---+------------+'L"'""·~f.a.tee and ;_,en,~fj_cia:ry:_ E • D • /fl. Jox 246 under trm:t _yenetia, ?ennsylvania 15367 Pitts~::mri!:h National Sank, and -~~~~~~---+------~----~~------~----------+----------------------- Charles L. J enn eJ_.=T-=r-='U.:..:s~t::..:e=-e=-s=-------+--------------1'-----------+-----------l---------------____ _ Uncler 1;!~11, ~ara~~;_r_a..:.I-_)_h __ r_<_n_r_E-=-'---+--------------t----------t------------+------------------------ ~~r~~t _for Chax~-l~e~'~J-~L~·~J..:.e~n~n~e~·------+-----------------+--------~--------~------------________ _ Husb2.nd -----------------------4-----------------~--------_, ___________ ~---------------------------- ----------------·-- ~ • ._ t ' ' ~· t • 1 D ' • .>'lv_::'"OUI'f.;l1 !!a _lOl]_~-'~:nl~_L __ .::.;a~n:a.:.=----+--------------l------t-----------t------------------------ _3harJ.e~~-enn~-Truste~_s _____ ·-+---------~---------t---------+--------------------·-- TJnd 2r 1-."ill, Par·2.,;:_ra ph FIVE ________________ .c:__ __________ +----------------+----------t------------t--------~------------ Trust~r~lhebrlnaCharlt~o~n~--+-------------+-------1~------~---------------------- Sist.er -------------------l-----------+---------lf----------4---------------------------- -------------------------------1----------------~-------+-------------t------------------------·-- ----------------------------------+--------------+--------+-------·----t--------------------- -----------------------------+----------------f----------t-----------1-------------------- -------------~-------------------+---------------t-----------t-----------t---------------------- --------------------------------+-------------~--------t-------------t------------------------- -------------------------+---------------~-------T-----------1r----------------------- -------------------------------+----------t----------t---------_ _, ___________________________ _ -------------------,-----------------+---------------t----------+-----------t--------------------------- Will i { No. ~ Year .... ······· ······· . .. . . . ~·\c.1rn 1n1str;,:L t101~ P.-: THE :\lATTER OF THE APPRAISEMENT OF THE ESTATE OF ~~J.I_Z;\BET.H ... G. .•.. JE.NNE. Deceased Late of . . }l. D • ;;t:J., ~ 13.9~ 246. ................. . Venetia, Pa. 15367 County of . \'U~SHIN.GTON .. Commonweaith of Pennsylv:mia REPORT AND APPRA!§AL ~.\ II I II I ,I II i I j. II l[ . I II . I I I I I I II I II I L I I i II I :I II ! i ! I (Exec;!tor-A.dminislr;.tor must complete "As Rcport<!d" column #1.) 'I 'I II II CJ 3 co Vl ;: ;:..-: ::.> V' (=;' ti1 Vl ~· ~ fi) :.::.-1 ~ i-j ::d ·o "'"' "' ri :~. p ~ ~ ~~~ ~ g -:~ if §. ~ "<: Vl 0 : '"d ?,; C) ~ (() p. :~-.. ~ :'1 :0 '-.::i :(0 (J ~~ 3 '""1 '0 -< "' .... -< 'l I Ii I I i I I I ll I I I I I· . I I I! ~ II ~ I ""' > ::::: ~~ :r:rJ C/) :o ('j ;,._, ... ~ -;:;-z;;~, ;. ;2 I I -"-" -c-St:P> ):.-! • < • -G'> .f:h -OJ -(/) -(/) v> 'rv ;:o. :0'· "' <o ~\.) \.>.) • .:;:- ,...J ..:/:> ·v:> ~ ~ ~ ~ :~ \.\' ~: "i \.;..) '-:o •C) :o :•.:::: :. 0 'C> ::::; :o (LJ ·\/) -(/ .... \~: ·~ () 0 () :~3 ~ ;_~ : R:;. ·cs ~ -.::::I '[ ~.) 0 :i . . .. ~ I :~ :o =... ~' ·~ :< .• .:-I I ---.,, ~ •. :: I -"' . or. I '-~ ~ti il : : r: ----i! ·~·(,\ ;::;t--.)1 ·~ 0 ::~1! .,~ ::i I . .';-\I o :::· ! I . . r-' I ~g~ II ,, ~ .. r ~C C!"39 (6•67) ··oo>~MONWEAL TH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT JENNE, ELIZABETH C. FILE # 63-68-360 F.ebfuary 27, 1968 SUMMARY FILE # 63-68-360 m::POH.T OF INHERITANCE TAX APPRAISER I. the unrlersigned duly appointed Inheritance Tax ~ppraiser in and for the County of # 63 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"1 "B", "C" and "E". Dated: 03-24-69 02-27-68 IlP,!'OJlT OF THE REGISTER OF WILLS I, the undersigned duly elected Register of Wills in and for-----------.-... County, Pennsylvania, dr· sp•·1:tfu:tl,v report that I have allowed deductions in the amounts claimed b;y deponent, exc •1.• :ts to those items where a greater or lesser amount is set forth in the last column to tt•e r igltt in Schedule "F", which greater or lesser amount represents the sum allowed as a deduction. Dated: REGISTfR OF WILLS INVENTORY VALUE AS REPORTED VALUE AS APPRAISED VAL~UE~·~A~S~,RE~AP~P~RA~I~S~E=D Real Property (Schedule A) Personal Property (Schedule B) Transfers (Schedule C) ,Joint-Held Property (Schedule E) TOTAL GROSS ASSETS $ _ ____3,500,0.0~ $~ 6,000.()9_ $--~--- 280,l!.23.k7__ 280,!:t23.!;.7_.- LESS Debts and Deductions (SCHEDULE F) CLEAR VALUE OF ESTATE Valuation of life estates or 3,000.0,0_ 286,923.41_ =====·~ annuities . . . . . . . . $----~------ ESTATE TAX ASSESSMENTS ~----------- ;,ooo.op 289.42'3.47_·- ======·-======:= FOR USE OF REGISTER ONLY COMPUTATION OF TAX Tax on s ·--f'i% (!> ·:·'~~---~ :~ ::-_-=.-=_--=_-=_-_-_~_-_-_- , __ S,@ $ Tax on $ Tax on ~ Tax on $ Exemptions========·--(':') Total Estate __________ __ TOTAL TAX Less tax previously paid BALANCE Less 5% of tax if paid within 3'months after death JALANCE OF INHERITANCE TAX DUE Add interest at rate of 6% from to $ ____ _ $ ======~-$ _____ _ *====== :::= AMOUNT OF ESTATE TAX ASSESSED $ _____ _ Estate tax paid BALANCE DUE Add interest at rate of 6% from to FOH USE OF REGISTER ONLY ~ ~----- TOTAL TAX BALANCE PAID ADJUSTMENTS (':') As evidenced by Chari table Exemption Certificates issued by the Secretary of Revenue. $ _____ _ $ ______ _ *------~------~ $-----~- $ NOTE: Where subse~uent adjustments are made to the above computation of tax by the Itegister of Wills, for proper reason, same should be noted below, with short explanation. ) Will Administration ! No. ... .. Year .. IN THE MATTER OF THE APPRAISEMENT OF THE ESTATE OF ELIZABETH C. JENNE ..... Deceased Late of. PETERS TWP. County of W.ASHING'l'OW ... Commonwealth of Pennsylvania REPORT AND APPRAISAL ~ J ' """ .. Fonn , R CC-~ 2 . . ~ " . -· .. ' March 24· 1969 ., COMMONWEALTH OF PENNSYLVANIA DATE "'~ ~ .............. ..... , ........................... 1. ..................... -----·················· "DEPARTMENT OF REVENUE •1 . ... .. RESIDENT INHERITANCE TAX ___________ W~~~~~.?..~--------------···----COUNTY BUREAU OF COUNTY COLLECTIONS ············· .. .. APPRAISEMENT HARRISBURG, PENNA. 17 1 z 7 FILE NO .......... 6J~Q.$.~J..g_Q_ ____ ..................................... Whereas, : ................... Eli&abe.th .... C. ....... ~~.nn~ .................................................................. late of ........................................... ~~~~-:r..S. .... ~~-~------·--·· ................. in the County of ................... T[i§..~Q~~<?.~ ................................................................................. Common"Wealth of Pennsylvania, having died on the ..................................... ?.7:ti.h ............................................ day of ...................... !.:~.1:>.!.~.1.7. ............................ 68 19 ............ , seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore, I, ................................. W.~?.:-~ .... Q~p,ey: ____ .......................................................... , an appraiser duly appointed according to law, having been designated to make a fair and conscionable appraisement of the said estate, and to assess and fix the cash value of all annuities and life estates growing out of said estate, hereby file the following appraisement: In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer inheritance taxes at the lawful collateral rate on any such future interest. Unit Appraisement Description of Asset Values Made for Inheritance Tax Purposes $ REALTY: Vacant lot having frontage of 836.78 feet on McMurray Thomas Rd., or 3.036 acres of land, McMurray-Thomas Rd., N. Strabane Twp., Washington County, Pa. 6,000 00 PERSONALTY: As per inventory attaced to appraisement 280,423 47 JT. HE:tm>: United States Treasury Savings Series "H" 3,000 00 Total 289,423 47 fonn::·;::~h b~~ :::h~w0<11 ·~<?~r· ~:; o~·~~ ~~· :~pr~i~:e:i~;:£-i'?. ~ '""~ ~7~-·~·> ........................ .................................. Penna . ................................. , !Post Ofl!C!e) WASHINGTON County RESIDENT INHERITANCE TAX APPRAISEMENT Estate of ELIZABETH C. JENNE Deceased. Late of ...... P..E.1'.ERS .... 'l'WP •.................................................. Date of Death, ......... J".~:9r.Y:~Y .. ?..7, .... +9.ML ......... . Appraisemel!t Docket Vol., ........... 'J...7 .................................. . Page, ...... l.,.Q~3. ......................... No ........ (>.J.~.§~_)f?.Q. ....... . Filed in Register's Office, .... J1~r..9.h .... ?.4., 19 .. 9.9. .. Amount of tax due, $ .................................................................. . DEPARTMENT OF REVENUE Received, Examined and Approved, Wrote abo.ut Appra.isement, Appeal f,.om Appraisement, Entered and charged, .... j ~; 0 ,u ·'· ~ i ~~. t_'; ) ~-. ':. '~ ' ;·, ·-·,. I') jJ ~ •• ,' '~~ ~ ·• ~ (_:1 r. :. : ~~ ~-=~ :·: :.-1 .~ HC•?i~, \ \::·<', C I ·::\U-3 J •• :: ., F ,\. '+~-•r !\ S r·~ \; : r~ T 0 ; ~ .. .,. "" r T D 37-/oo -¥\0 v.)) . ,. REV-1500 EX+ (7-94) FOR DATES OF DEATH AFTER 12/31/91 CHECK HERE IF A SPOUSAL 1-z LU Cl LU (.) LU Cl z C) E ::I a. :E Cl (.) >< < 1- COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 INHERITANCE TAX RETURN RESIDENT DECEDENT (TO BE FILED IN DUPLICATE WITH REGISTER OF WILLS) POVERTY CREDIT IS CLAIMED 0 FILE NUMBER 63-68-360 COUNTY CODE YEAR DECEDENT'S NAME (lAST, FIRST, AND MIDDlE INITIAl) DECEDENT'S COMPLETE ADDRESS JENNE, ELIZABETH C. SOCIAl SECURITY NUMBER DATE OF DEATH 209-07-3080 2/27/68 (IF APPliCABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST AND MIDDLE INITIAL) Charles L. Jenne DATE OF BIRTH 12/30/1894 RD #1, Box 246 Venetia, PA 15367 County Washington AMOUNT RECEIVED (SEE INSTRUCTIONS) NUMBER 0 1. Original Return 0 2. Supplemental Return [?9 3. Remainder Return (for dates of death prior to 12-13-82j 0 4. Limited Estate 0 4a. Future Interest Compromise (for dates of death after 12-12-82) 0 5. Federal Estate Tax Return Required 0 6. Decedent Died Testate 0 7. Decedent Maintained a Living Trust (Attach copy of Will) (Attach copy of Trust) _ 8. Total Number of Safe Deposit Boxes ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: NAME COMPlETE MAiliNG ADDRESS PNC Bank, N.A. Robert F. Milspaw, V.P. Trust Dept. 970 TELEPHONE NUMBER 762-3786 Pittsburgh, PA 15265 1. Real Estate (Schedule A) ( 1 ) ----------- 2. Stocks and Bonds (Schedule B) ( 2 ) ----------- 3. Closely Held Stock/Partnership Interest (Schedule C) ( 3 ) ------------ 4. Mortgages and Notes Receivable (Schedule D) ( 4 ) ------------ 5. Cash, Bank Deposits & Miscellaneous Personal Property ( 5 ) ------------ (Schedule E) 6. Jointly Owned Property (Schedule F) ( 6 ) ----------- 7. Transfers (Schedule G) (Schedule L) ( 7) __ 2_0-'''--0_8_2_._5;;_;;.0 ___ _ 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses, Administrative Costs, Miscellaneous ( 9) Expenses (Schedule H) 10. Debts, Mortgage Liabilities, Liens (Schedule I) (10) 11. Total Deductions (total Lines 9 & 1 0) 12. Net Value of Estate (line 8 minus Line 11) 13. Charitable and Governmental Bequests (Schedule J) lA. Net Value Subject to Tax (Line 12 minus Line 13) 15. Spousal Transfers (for dates of death after 6-30-94) (8) ~2~0~,~0~8~2~-~5~0~------ (11) ---------- (12) _2_0_,_0_8_2_._5_0 ______ __ (13) ---------- (14) 20,082.50 See Instructions for Ar.plicable Percentage on Reverse (15) ____________ x. ___ = Side. (Include values rom Schedule K or Schedule M.) 16. Amount of Line 1 A taxable at 6% rate (16) 20,082.50 __ :.....:.....:......::....=...:......::....=.. ____ X .06 = 1,204.95 (Include values from Schedule K or Schedule M.) 17. Amount of Line 14 taxable at 15% rate (17) ____________ X , 15 = (Include values from Schedule K or Schedule M.) 18. Principal tax due (Add tax from Lines 15, 16 and 17.) 19. Credits Spousal Poverty Credit Prior Payments Discount Interest + + 20. If Line 19 is greater than Line 18, enter the difference on Line 20. This is the OVERPAYMENT. ao Check here if you are requesting a refund of your overpayment. -. · · 21. If Line 18 is greater than Line 19, enter the difference on Line 21. This is the TAX DUE. A. Enter the interest on the balance due on Line 21 A. B. Enter the total of Line 21 and 21 A on Line 21 B. This is the BALANCE DUE. Make Check Payable to: Register of Wills, Agent (18) (19) (20) 1,204.95 (21) __ 1_, 2_0_4_._9_5 ___ ___ (21A) ---------- (21 B) _ _,l'-'''--"2,_,0<....e4,_,.,_,9,_,5"--------- Act #48 of 1994 provides for the reduction of the tax rates imposed on the net value of transfers to or for the use of the spouse. The rates as prescribed by the statute will be: • 3% (.03) will be applicable for estates of decedents dying on or after 7/1/94 and before 1/1/96 • 2% (.02) will be applicable for estates of decedents dying on or after 1/1/96 and before 1/1/97 • 1% (.01) will be applicable for estates of decedents dying on or after 1/1/97 and before 1/1/98 • Spousal transfers occurring on or after 1/1/98 will be exempt from inheritance tax. PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING A CHECK MARK (Y") IN THE APPROPRIATE BLOCKS. YES NO 1. Did decedent make a transfer and: a. retain the use or income of the property transferred, ...................................................... . b. retain the right to designate who shall use the property transferred or its income, .............. . c. retain a reversionary interest; or .................................................................................. . d. receive the promise for life of either payments, benefits or care? ..................................... .. 2. If death occurred on or before December 12, 1982, did decedent within two years preceding death transfer property without receiving adequate consideration? If death occurred after 1----t--1 December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . f----+---1 3. Did decedent own an 'in trust for'. bank account at his or her death? ...................................... .____._ _ __. IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. REV-1644 EX+ (3-84) INHERITANCE TAX-• SCHEDULE "L" COMMONWEALTH OF PENNSYLVANIA REMAINDER PREPAYMENT OR INVASION INHERITANCE TAX RETURN 63-68-360 RESIDENT DECEDENT OF TRUST PRINCIPAL FILE NUMBER I. Estate of JENNE ELIZABETH c. (lost Nome) (First Nome) (Middle Initial) This schedule is appropriate only for estates of decedents dying on or before December 12, 1982. This schedule is to be used for all remainder returns when an election to prepay has been filed under the provisions of Section 714 of the Inheritance and Estate Tax Act of 1961 or to report the invasion of trust principaL II. Remainder Prepayment: A. Election to prepay filed with the Register of Wills on (attach copy of election) (Dote) B. Name(s) of Life Tenant(s) Date of Birth Age on date Term of years income or Annuitant(s) of election or annuity is payable c_ Assets: Complete Schedule L-1 L Real Estate $ 2. Stocks and Bonds $ 3. Closely Held Stock/Partnership $ 4. Mortgages and Notes $ 5_ Cash/Misc. Personal Property $ 6. Total from Schedule L-1 $ D. Credits: Complete Schedule L-2 L Unpaid Liabilities $ 2. Unpaid Bequests $ 3. /' Value of Unincludable Assets $ 4. Total from Schedule L-2 $ E. Total value of trust assets (Line C-6 minus Line D-4) $ F. Remainder factor (see Table I or Table II in Instruction Booklet) G. Taxable Remainder value (Line Ex Line F) $ -~ (Also enter on Line 7, Recapitulation) Ill. Invasion of Corpus: A. Invasion of corpus 9/26/84 (Month, Day, Year) B. Name(s) of Life Tenant(s) Date of Birth Age on date Term of years income '-or Annuitant(s) corpus consumed or annuity is payable Charles L. Jenne 5/15/07 77 Life c. Corpus consumed $ 25,000.00 D. Remainder factor (see T qble I or Table II in Instruction Booklet) .80330 E. Taxable value of corpus consumed (Line C x Line D) $ 20,082.50 (Also enter on Line 7, Recapitulation) .. ' ~ .. 4....l._j ('"':; ~ ~--(\J ;-:§ 0..:: c\~ {~_.. ........ !1:: { . .~·-~ .......... •>.....-J "'·'-~·-~t c... ~ '"'-... 1 -<:::... ~:::"":t::.: -0 f ~! •. .J r;,::t.~-::: ;......_ ~~.t. ............. (\J i....L...,.t (.:) . .... __ ~::.~:? <::: ·C..~") "-> -~?5 ~ ("' l'"'~ :::::; -L_ """--...J ) ~-~-1 '-'? i.....~.._; l..r.J C':< :::;;: ~ o·, s ,..._ -... ~- REV-1607 EX AFP (12-94) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 ESTATE OF JENNE DATE OF DEATH 02-27-68 !3~ INHERITANCE TAX STATEMENT OF ACCOUNT ACN 101 DATE 08-07-'95 ELIZABETH C FILE NO. 63 68-0360 COUNTY WASHINGTON NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBHIT THE UPPER PORTION OF THIS FORH WITH YOUR TAX PAYMENT TO THE ADDRESS SHOWN. HAKE CHECK PAYABLE AND REHIT PAYMENT TO: ' ROBERT F MILSPAW PNC BANK NA TRUST DEPT 970 PGH PA 15265 REGISTER OF WILLS WASHINGTON CO COURT HOUSE WASHINGTON, PA 15301 Amount Remitted ESTATE OF JENNE ELIZABETH C FILE N0.63 68-0360 ACN 101 DATE 08-07-95 THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAHED ESTATE. SHOWN BELOW IS A SUHHARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 07-24-95 P R I N C I PAL TAX DUE : ...... ... .. .............................................................................................................................................................................................. .. PAYMENTS CTAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST (-) lf IF PAID AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A ''CREDIT'' ICRl, TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST TOTAL DUE YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. l .00 .00 .00 .00 .00 J PAYMENT: Detach the top portion of this Notice and submit with your payment made payable to the name and address printed on the reverse side. If RESIDENT DECEDENT make check or money order payable to: REGISTER OF WILLS, AGENT. If NON-RESIDENT DECEDENT make check or money order payable to: COMMONWEALTH OF PENNSYLVANIA. All payments received shall be applied first to any interest which may be due with any remainder applied to the tax. REFUND CCRJ: A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" CREY-1313). Applications are available at the Office of the Register of Wills, any of the 23 Revenue District Offices or from the Department's 24-hour answering service numbers for forms ordering: In Pennsylvania 1-800-362-2050, outside Pennsylvania REPLY TO: DISCOUNT: INTEREST: and within local Harrisburg area (717) 787-8094, TDD8 (717) 772-2252 (Hearing Impaired only). Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601, phone (717) 787-6505. If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (57.) discount of the tax paid is allowed. Interest is charged beginning with first day of delinquency, or nine C9) months and one Cll day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six C6%J percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 1982 will bear interest at a rate which will vary fro• calendar year to calendar Year with that rate announced by the PA Department of Revenue. The applicable interest rates for ·1982 through 1995 are: Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor 1982 20% .000548 1987 97. .000247 1983 16% .000438 1988-1991 11% .000301 1984 11% .000301 1992 97. .000247 1985 13% .000356 1993-1994 77. .000192 1986 107. .000274 1995 97. .000247 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen Cl5) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. ... _ REV-1607 EX AFP (12-94) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 ESTATE OF JENNE DATE OF DEATH 02-27-68 ·r-, .• '.' INHERITANCE TAX STATEMENT OF ACCOUNT ACN 102 DATE 08-07-95 ELIZABETH C FILE NO. 63 68-0360 COUNTY WASHINGTON NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBHIT THE UPPER PORTION OF THIS FORH WITH YOUR TAX PAYHENT TO THE ADDRESS SHOWN. HAKE CHECK PAYABLE AND REHIT PAYHENT TO: ' ROBERT F MILSPAW PNC BANK NA TRUST DEPT 970 PGH PA 15265 REGISTER OF WILLS WASHINGTON CO COURT HOUSE WASHINGTON, PA 15301 Amount Remitted ESTATE OF JENNE ELIZABETH C FILE NO. 63 68-0360 ACN 102 DATE 08-07-95 THIS STATEHENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAHED ESTATE. SHOWN BELOW IS A SUHHARY OF THE PRINCIPAL TAX DUE., APPLICATION OF ALL PAYHENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 07-31-95 P R INC I PAL TAX DUE : ............... . .......................................................................... , ... _ .. __ .... ___ .............. -................................. -........................... .. PAYMENTS CTAX CREDITS): INT AT REV PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST (-) 06-20-95 MM920396 EREST IS CHARGED THROUGH 08-22-95 THE RATES APPLICABLE AS OUTLINED ON THE ERSE SIDE OF THIS FORM.* If IF PAID AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICR), 1,246.12- AMOUNT PAID 1,204.95 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST TOTAL DUE YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. ) 1,204.95 .00 1,204.95 101.09 1,306.04 ·' PAYMENT: Detach the top portion of this Notice and submit with your payment made payable to the name and address printed on the reverse side. If RESIDENT DECEDENT make check or money order payable to: REGISTER OF WILLS, AGENT. If NON-RESIDENT DECEDENT make check or money order payable to: COMMONWEALTH OF PENNSYLVANIA. All payments received shall be applied first to any interest which may be due with any remainder applied to the tax. REFUND (CR>: A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" <REV-1313). Applications are available at the Office of the Register of Wills, any of the 23 Revenue District Offices or from the Department's 24-hour answering service numbers for forms ordering: In Pennsylvania 1-800-362-2050, outside Pennsylvania REPLY TO: DISCOUNT: INTEREST: and within local Harrisburg area (717) 787-8094, TDDO (717) 772-2252 (Hearing Impaired only). Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601, phone ( 717) 787-6505. If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (5%) discount of the tax paid is allowed. Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (6%) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 1995 are: Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor 1982 20% .000548 1987 9% .000247 1983 16% .000438 1988-1991 11% .000301 1984 11% .000301 1992 9% .000247 1985 13% .000356 1993-1994 7% .000192 1986 10% .000274 1995 9% .000247 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. ' , REV-1547 EX AFP (12-94) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ACN 102 DATE 08-07-95 ESTATE OF JENNE DATE OF DEATH 02-27-68 FILE NO. COUNTY 63 68-0360 WASHINGTON NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS FORM WITH YOUR TAX PAYMENT TO THE REGISTER OF WILLS. MAKE CHECK PAYABLE TO "REGISTER OF WILLS, AGENT"' ROBERT F MILSPAW PNC BANK NA. TRUST DEPT 970 PGH PA 15265 REMIT PAYMENT TO: REGISTER OF WILLS WASHINGTON CO COURT HOUSE WASHINGTON, PA 15301 Amount Remitted CUT ALONG THIS LINE _. RETAIN LOWER PORTION FOR YOUR RECORDS ~ R1fv=is4-7-Ex--AFP--fi1f:941--Nor-icE--oF-I-NHER-iTAN-cE-irix-A-PPRA-isEM-ENT~--ALi-owAN-cE_o_i ________________ _ DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF JENNE ELIZABETH C FILE NO. 63 68-0360 ACN 102 DATE 08-07-95 TAX RETURN WAS: (~ACCEPTED AS FILED RESERVATION CONCERNING FUTURE INTEREST -SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: REMAINDER RETURN 1. Real Estate !Schedule Al 2. Stocks and Bonds !Schedule Bl 3. Closely Held Stock/Partnership Interest (Schedule C) 4. Mortgages/Notes Receivable (Schedule Dl 5. Cash/Bank Deposits/Misc. Personal Property !Schedule El 6. Jointly Owned Property !Schedule F) 7. Transfers !Schedule G) 8. Total Assets APPROVED DEDUCTIONS AND EXEMPTIONS: 1 Xl &IIAN&&9 · SEE ATTACIIEB 14BTICE !ll __________ ~·wO~O~ 12l __________ ~·w0~0~ (3) _____ --:,•.:::,0.:::.,.0 14l ______ ~·w0~0~ 15l ______ ~·w0~0~ (6) _____ --:,•.:::,0.:::.,.0 ( 7) __ ....!:,2~0 L.!' 0~8~2:..:·..:5~0 (8) ___ ,;;;2.;.0..:., .;,08.;;..2;;;...;..;. 5;;...0;;.. .00 9. Funeral Expenses/Adm. Costs/Misc. Expenses !Schedule Hl (9) _______ _ 10. Debts/Mortgage Liabilities/Liens !Schedule Il llOl __ ....._ __ ~·wO~O~ 11. 12. 13. 14. Total Deductions Net Value of Tax Return Charitable/Governmental Bequests !Schedule J) Net Value of Estate Subject to Tax Ill) -----:-~--~~0~0~ (12) ____ 2_0....;;,_0_8_2_.-::5~0 (13) ----::""'::---:::~~·-=0~0 (14) ____ .;;;;2.;.0..:., .;,0.;;..8;;;;.2.;... 5;;...0;;.. NOTE: If an assessment was issued previously, lines 14, 15 and/or 16, 17 and 18 will reflect figures that include the total of Abh returns assessed to date. ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate (15) .00 X. 00: .00 16. Amount of Line 14 taxable at Lineal/Class A rate (16) 20,082.50 X. 06: 1,204.95 17. Amount of Line 14 taxable at Collateral/Class B rate (17) .00 X .15: .00 18. Principal Tax Due (18) 1,204.95 TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST (-) INTEREST IS CHARGED FROM 12-27-84 TO 08-15-95 TOTAL TAX CREDIT .00 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 1,204.95 REVERSE SIDE OF THIS FORM INTEREST 1,262.79 TOTAL DUE 2,467.74 • IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT"'. ICRl, YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) J RESERVATION: Estates of decedents dying on or before December 12, 1982 --if any future interest in tha estate is transferred PURPOSE DF NOTICE: in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such future interest. To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 22 of 1991. 72 P.S. Section 2140. PAYMENT: Detach the top portion of this Notice and submit with your payment to the Register of Wills printed on the reverse side. --Hake check or money order payable to: REGISTER OF HILLS, AGENT All payments received shall first be applied to any interest which may be due with any remainder applied to the tax. REFUND (CRl: A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" CREV-1313). Applications are available at the Office of the Register of Wills, any of the 23 Revenue District Offices, or by calling the special 24-hour answering service numbers for forms ordering: In Pennsylvania 1-800-362-2050, outside Pennsylvania and within local Harrisburg area C717l 787-8094, TDDI (717) 772-2252 (Hearing Impaired Only). OBJECTIONS: Any party in interest not satisfied with the appraisement, allowance or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of this Notice by: , ADMIN ISTRATIVE --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to tha Orphans' Court. CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. See paga 3 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" CREV-1501) for an explanation of ad•inlstratively correctable errors. DISCOUNT: INTEREST: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (57.) discount of the tax paid is allowed. Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the data of payment. Taxes which beca•a delinquent before January 1, 1982 bear interest at the rate of six (6%) percent per annum calculated at a daily rata of .000164. All taxes which became delinquent on and after January 1, 1982 will bear interest at a rate which will vary froa calendar year to calendar year with that rata announced by the PA Department of Revenue. The applicable interest rates for 1982 through 1995 are: Year 1982 1983 1984 1985 1986 Interest Rate 207. 167. 117. 137. 107. Dally Interest Factor .000548 .000438 .000301 .000356 .000274 --Interest is calculated as follows: Year 1987 1988-1991 1992 1993-1994 1995 Interest Rate Daily Interest Factor 97. .000247 117. .000301 9% .000247 n .000192 97. .000247 INTEREST = BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of tha assessment. If payment is made after tha interest computation date shown on the Notice, additional Interest must ba calculated. PNC Bank, N.A. Trust Tax Services One Oliver Plaza Pittsburgh, PA 15265 September 26, 1995 Kathleen Flynn Reda Register of Wills 412 762 3786 Tel 412 762 5547 Fax Washington County Court House Washington, PA 15301 Re: ELIZABETH C. JENNE ( 63-68=<>360~ Dear Ms. Reda: Robert F. Milspaw Vice President and Manager PNCJBANK Enclosed herewith is our check in the amount of $1,273.20 in payment of the balance due on the remainder inheritance tax for the above estate. Robert F. Milspaw Vice President & Manager RFM:kb Enclosure ) '·. REV-1607 EX AFP (12-94) COHHONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 ESTATE OF JENNE DATE OF DEATH 02-27-68 INHERITANCE TAX STATEMENT OF ACCOUNT ACN 102 DATE 10-23-95 ELIZABETH C FILE NO. 63 68-0360 COUNTY WASHINGTON NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS FORM WITH YOUR TAX PAYMENT TO THE ADDRESS SHOWN. MAKE CHECK PAYABLE AND REMIT PAYMENT TO: ' ROBERT F MILSPAW ,PNC BANK NA TRUST DEPT 970 PGH PA 15265 REGISTER OF WILLS WASHINGTON CO COURT HOUSE WASHINGTON, PA 15301 Amount Remitted ESTATE OF JENNE ELIZABETH C FILE N0.63 68-0360 ACN 102 DATE 10-23-95 THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 07-31-95 PRINCIPAL TAX DUE:·····-····------.. -----.. --. PAYMENTS CTAX CREDITS>: INT AT REV PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST (-) 06-20-95 MM920396 1,246.12- 09-26-95 AA065557 70.34- EREST IS CHARGED FROM 09-27-95 TO 11-07-95 THE RATES APPLICABLE AS OUTLINED ON THE ERSE SIDE OF THIS FORM.* II IF PAID AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRl, AMOUNT PAID 1,204.95 1,273.20 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST TOTAL DUE YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. l 1,204.95 1,202.86 2.0? .02 2.11 ) PAYHENT: Detach the top portion of this Notice and sub•it Nith your pay•ent made payable to the nama and address printed on the reverse side. If RESIDENT DECEDENT make check or money order payable to: REGISTER OF WILLS, AGENT. If NON-RESIDENT DECEDENT maka check or money order payable to: COMMONWEALTH OF PENNSYLVANIA. All payments received shall be applied first to any interest Nhich may be due Nith any remainder applied to tha tax. REFUND CCR): A refund of a tax credit, Nhich Nas not raquastad on tha Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at the Office of tha Register of Wills, any of the 23 Revenue District Offices or from tha Department's 24-hour ansNering service numbers for forms ordering: In Pennsylvania 1-800-362-2050, outside Pennsylvania REPLY TO: DISCOUNT: INTEREST: and Nithin local Harrisburg area (717) 787-8094, TDDI (717) 772-2252 (Hearing Impaired only). Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assess•ent RevleN Unit, Dept. 280601, Harrisburg, PA 17128-0601, phone (717) 787-6505. If any tax due is paid Nithln three (3) calendar months after tha decadent's death, a five percent (57.) discount of the tax paid is alloNed. Interest is charged beginning Nith first day of dallnquancy, or nina (9) months and one (1) day fro• tha date of death, to the date of pay•ent. Taxes Nhlch baca•a delinquent before January 1, 1982 baar interest at the rate of six (67.) percent par annum calculated at a dally rate of .000164. All taxes Nhich became delinquent on and after January 1, 1982 Nill bear interest at a rata Nhlch Nill vary fro• calendar year to calendar year Nith that rata announced by the PA Department of Revenue. Tha applicable interest rates for 1982 through 1995 are: Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor 1982 207. .000548 1987 9::C .000247 1983 16::C .000438 1988-1991 ll::C .000301 1984 ll::C .000301 1992 9::C .000247 1985 13::C .000356 1993-1994 7X .000192 1986 lOX .000274 1995 9::C .000247 --Interest is calculated as follONS! INTEREST = BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax baco•as delinquent Nil1 reflect an interest calculation to fifteen (15) days beyond tha data of tha assass•ant. If pay•ant is •ada after tha interest co•putation date shoNn on the Notice, additional interest must be calculated. BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 ROBERT F MILSPAW PNC BANK NA TRUST DEPT 970 PGH PA 15265 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT DATE ESTATE OF 08-05-96 JENNE DATE OF DEATH 02-27-68 FILE NUMBER COUNTY ACN 63 68-0360' WASHINGTON 102 Amount Remitted REV-1607 EX AFP <03-96> ELIZABETH C MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS WASHINGTON CO COURT HOUSE WASHINGTON, PA 15301 NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ "R"E-v=i6"ifi-E'5CAI="P--(o3:9&Y ______ 3E3E3E--iN"H-ERITANc"E--iAx-sr"AiEMENT_o_F_Ac-cotii-ii--i";i--------------------- ESTATE OF JENNE ELIZABETH C FILE NO. 63 68-0360 ACN 102 DATE 08-05-96 THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 07-31-95 PRINCIPAL TAX DUE: 1,204.95 PAYMENTS CTAX CREDITS): ·PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST (-) 06-20-95 MM920396 1,246.12-1,204.95 09-26-95 AA065557 70.34-1,273.20 08-03-96 WRITEOFF .16-2.25 TOTAL TAX CREDIT 1,204.95 THE DEPARTMENT HAS WRITTEN OFF THE BALANCE DUE AS UNCOLLECTABLE BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 Jl REV:1500 EX(G~) REV-1500 OFFICIAL USE ONLY COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX RETURN FILE NUMBER DEPT. 280601 RESIDENT DECEDENT 63 68 3 6 0 -HARRISBURG, PA 17128-0601 ---------COlMYCODE YEAR tu.1BER ~ DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER z JENNE, ELIZABETH c. 209-07-3080 w DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) TliiS RETURN MUST BE FILED IN DUPUCATE Willi TliE c w 02-27-1968 12/30/1894 REGISTER OF WILLS 0 w (IF APPLICABLE) SURVMNG SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER c CHARLES L. JENNE 274-01-7507 w 0 1. Original Return 0 2. Supplemental Return [X] 3. Remainder Return (dateofdeathpriorto 12-1~) 1-::.:::g;cn 0 4. Limited Estate 0 4a. Future Interest Compromise {date of death after 12-12-82) 0 5. Federal Estate Tax Return Required un:::.:: wa.u 0 6. Decedent Died Testate (Attach copy of WiD) :r:OO 0 7. Decedent Maintained a Uving Trust (Attach copy ofT rust) __ 8. Total Number of Safe DepoSit Boxes un:..J a. CO a. 0 9. Litigation Proceeds Received 010. Spousal Poverty Credit (dale of death between 12-31-91 ard 1-1-95) 0 11. Election to tax urder Sec. 9113(A) (Attach Sch O) < I-., '~l}IIS~$ECTION MUST BE ·coMPl..EtEO.~Ai..l;CORRESPONDENCE AND·C<)NFIDENTIALT~:INi=oRMi\TIPt;lsf-IOtjlli)'&EO:IRECTEDTO:·:~i.: z NAME COMPLETE MAILING ADDRESS w 0 JOHN w. ALRUTZ z JOHN w. ALRUTZ 0 FIRM NAME (~Applicable) a. PNC ADVISORS en PNC ADVISORS w a: 620 LIBERTY AVENUE a: TELEPHONE NUMBER 0 PITTSBURGH, PA 15222-2705 () 412-768-5892 1. Real Estate (Schedule A) (1) OFFICIAL USE ONLY 2. Stocks and Bonds (Schedule B) (2) -::.:J ~~? : __ ,_) ,-'t-'1 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) ,;~·,...~ ::;t::J (.-~;~''·H·~ .i" r;z:; J::J• .......... ~··· .... 4. Mortgages & Notes Receivable (Schedule D) (4) '.::!.2 z ( ............. ··· <, .. .."''"? --~··'!!. --5. Cash, Bank Deposits & Miscellaneous Personal Property (5) ,..--;--; ~:;; r::) z (Schedule E) 0 6. Jointly ONned Property (Schedule F) (6) ~ 0 Separate Billing Requested ------i 30,394.98 --o -~--r-, :J 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) );,,.. ·-t:: (Schedule G or L) a. 8. Total Gross Assets (total Lines 1 -7) (8) 30,394.98 <( 0 9. Funeral Expenses & Administrative Costs (Schedule H) (9) w 0:: 10. Debts ofDecedent, Mortgage Liabilities, & Uens (Schedule I) (10) 11. Total Deductions (total Unes 9 & 10) (11) 12. Net Value of Estate (Line 8 minus Une 11) (12) 30,394.98 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been (13) made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Une 13) (14) 30,394.98 SEE INSTRUCTIONS FOR APPUCABLE RATES z 0 15. Amount of Line 14 taxable at the spousal tax ~ rate, or transfers under Sec. 9116 (a)(1.2) x.o_ (15) ~ 16. Amount of line 14 taxable at lineal rate 30,394.98 x _0___§. (16) 1,823.70 :J a. 17. Amount of Une 14 taxable at sibling rate X .12 (17) ::2 0 18. AmountofUne 14 taxable at collateral rate X .15 (18) 0 -~ 19. TaxDue (19) 1,823.70 ~ 20. 0 I.Ct-t~~* HER~')F-YQtfARER.~Qt.IE5T,~:AijEFiit.IBOF AN <>VERP,~ytJtE'tfrl .. ,."_;.,' J·o,.·.··· .. , ,·;_· . . · .. ... .,. ,'.zli··-< _ •. ,,;_· ~--·; .. ;···l· ~ .. ,. ;,_ ,-.... ,'; N t:·;y >}i:C ,:';1,;;;;\?Tdiii':~~~,;::, ; ';;:;;;,;:~-::c· :;~.>, ~S~JU; "[O,ANS~AU;. ~STIOIIIS()N .R~~~!; $1~.ANI) R!;~~KJ'~~l'l1:5 ~L~ ''~>.: :,::£<j.i{b;~h;;f~~~:t):f.i:~ tt'~;h S1FPA42021F.1 ~~ /:,__/?-&:>,9 'Decedent's Complete Address: STREET ADDRESS ELIZABETH C. JENNE RD#1, BOX 246 CITY VENETIA I STATEPA I ZIP 15367 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) (1) ------=1:..!,,...::;3..::;6...;.7...;. • ...;.7...;.7 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount Total Credits (A+ B +C) (2) ---------- 3. lnterest!Penalty if applicable D. Interest E. Penalty Total Interest/Penalty (D + E) (3) ---------- 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Une 20 to request a refund (4) _________ 0_. _0_0 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) _______ 1....::,_3_6_7_. _7_7 A. Enter the interest on the tax due. (SA) ________ _ B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (58) 1 , 3 6 7 • 7 7 ______ _...:~--- Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSVVER THE FOLLOVVING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income ofthe property transferred; .. .. .. . . .. . . .. . . . . . .. . . . . . .. .. .. . . . .. .. . D D b. retain the right to designate who shall use the property transferred or its income; . . . . . . . . . . . . . . . . . . . D D c. retain a reversionary interest; or . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . D D d. receive the promise for life of either payments, benefits or care? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . D D 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . D D 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? . . . . . D D 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . D D IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. IS J.J. ADDRESS For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. §9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use ofthe decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. §9116(1.2) [72 P.S. §9116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. §9116(aX1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. STF PA42021F.2 R~-16.4.4 EX+ (3-8.4) INHERITANCE TAX • SCHEDULE "L" COMMONWEALTH OF PENNSYLVANIA REMAINDER PREPAYMENT OR INVASION INHERITANCE TAX RETURN 63-68-360 RESIDENT DECEDENT OF TRUST PRINCIPAL FILE NUMBER I. Estate of JENNE ELIZABETH c. (Lost Nome) (First Nome) (Middle Initial) This schedule is appropriate only for estates of decedents dying on or before Oecember 12, 1982. This schedule is to be used for ell remainder returns when on election to prepay has been filed under the provisions of Section 714 of the Inheritance and Estate Tax Act of 1961 or to report the invasion of trust principal. II. Remainder Prepayment: A. Election to prepay filed with the Register of Wills on (attach copy of election) (Dote) B. Nome(s) of life Tenont(s) Dote of Birth Age on date Term of years income or Annuitont(s) of election or annuity is payable c. Assets: Complete Schedule L-1 1. Reel Estate $ 2. Stocks end Bonds $ 3. Closely Held Stock/Partnership $ 4. Mortgages end Notes $ 5. Cosh/Misc. Personal Property $ 6. Total from Schedule L-1 s D. Credits: Complete Schedule L-2 1. Unpaid Liabilities $ 2. Unpaid Bequests s 3. Value of Unincludable Assets $ 4. Total from Schedule L-2 $ E. Total value of trust assets (Line C-6 minus line D-4) $ F. Remainder factor (see Table I or Table II in Instruction Booklet) G. Taxable Remainder value (Line Ex Line F) $ (Also enter on line 7, Recapitulation) Ill. Invasion of Corpus: A. Invasion of corpus 12/31/2002 (Month, Dey, Year) B. Nome(s) of Life Tenont(s) Dote of Birth Age on date Term of years income or Annuitont(s) corpus consumed or annuity is payable CHARLES L. JENNE 5/15/07 95 LIFE c. Corpus consumed s32,5oo.oo D. Remainder foetor (see Table I or Tobie II in Instruction Booklet) .93523 E. T oxoble value of corpus consumed (Line C x line D) $~0.394 98 (Also enter on Line 7, Recapitulation) ~UREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 JOHN W ALRUTZ PNC ADVISORS 620LIBERTY AVE PGH PA 15222 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 03-31-2003 JENNE 02-27-1968 63 68-0360 WASHINGTON 103 Amount Remitted REV-1607 EX AFP <01-051 ELIZABETH C MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS WASHINGTON CO COURT HOUSE WASHINGTON, PA 15301 NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. ESTATE OF JENNE ELIZABETH C FILE N0.63 68-0360 ACN 103 DATE 03-31-2003 THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 03-03-2003 PRINCIPAL TAX DUE: .......................................................................................................................................................................................................................... . PAYMENTS CTAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) 01-13-2003 AA572182 .00 03-06-2003 AA572399 3.00- !II IF PAID AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" lCRJ, AMOUNT PAID 1,823.70 3.00 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. J 1,823.70 1,823.70 .00 .00 .00 PAYMENT: Detach the top portion of this Notice and submit with your payment made payable to the name and address printed on the reverse side. If RESIDENT DECEDENT make check or money order payable to: REGISTER OF WILLS, AGENT. If NON-RESIDENT DECEDENT make check or money order payable to: COMMONWEALTH OF PENNSYLVANIA. REFUND (CR>: A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at the Office of the Register of Wills, any of the 23 Revenue District Offices or from the Department's 24-hour answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and I or speaking needs: 1-800-447-3020 £TT only). REPLY TO: DISCOUNT: PENALTY: INTEREST: Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601, phone (717) 787-6505. If any tax due is paid within three (3) calendar months after the decedent's death, a five percent £5X> discount of the tax paid is allowed. The 15% tax amnesty non-participation penalty is ~omputed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (6%> percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2003 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 20% .000548 1987 9% .000247 1999 7X .000192 1983 16% .000438 1988-1991 11% .000301 2000 8% .000219 1984 11% .000301 1992 9% .000247 2001 9X .000247 1985 13% .000356 1993-1994 7% .000192 2002 6% .000164 1986 10% .000274 1995-1998 9% .000247 2003 5% .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NU"BER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen £15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 JOHN W ALRUTZ PNC ADVISORS 620LIBERTV AVE PGH PA 15222 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX DATE ESTATE OF 03-03-2003 JENNE DATE OF DEATH 02-27-1968 FILE NUMBER COUNTY ACN 63 68-0360 WASHINGTON 103 Amount Remitted REV-1547 EX AFP (Ol-D5l ELIZABETH C MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS WASHINGTON CO COURT HOUSE WASHINGTON, PA 15301 CUT ALONG THIS LINE ..... RETAIN LOWER PORTION FOR YOUR RECORDS ....... 'R'EV=i.54-i-E:3f-Af''P-foY=o3T-NoYicE:--o.:-z-N'IiE:ifirAiici-Yix-A-PPRA"isE:i.f€Nr~--Ai:.'rowAifci-oi ______ DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF JENNE ELIZABETH C FILE NO. 63 68-0360 ACN 103 TAX RETURN WAS: ( X J ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERNING FUTURE INTEREST -SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: REMAINDER RETURN 1. Real Estate (Schedule AJ (1) .00 2. Stocks and Bonds (Schedule BJ (2) .00 3. Closely Held Stock/Partnership Interest (Schedule CJ (3) .00 4. Mortgages/Notes Receivable (Schedule OJ (4) .00 5. Cash/Bank Deposits/Misc. Personal Property (Schedule EJ (5) .00 6. Jointly Owned Property (Schedule f) (6) .00 7. Transfers (Schedule GJ (7) 30,394.98 8. Total Assets (8) APPROVED DEDUCTIONS AND EXEMPTIONS: .00 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule HJ (9) 10. Debts/Mortgage Liabilities/Liens (Schedule IJ (10) .00 11. Total Deductions (11) 12. Net Value of Tax Return (12) 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13) 14. Net Value of Estate Subject to Tax (14) DATE 0 3-03-2003 NOTE: To credit to submit th of this f tax payme insure proper your account, e upper portion orm with your nt. 3 0,394.98 .00 3 0,394.98 .00 3 NOTE: I~ an assessment was issued previously, lines 14, 15 and/or 16, 17, 0,394.98 d 19 will 18 an re~lect ~igures that include the total o~ ALL returns assessed to date. ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate (15) .00 X 00 = 16. Amount of Line 14 taxable at Lineal/Class A rate (16) 30,394.98 X 06 = 17. Amount of Line 14 at Sibling rate (17) .00 X 00 = 18. Amount of Line 14 taxable at Collateral/Class B rate (18) .00 X 15 = 19. Principal Tax Due (19)= TAX CREDITS: nuncru Kl:l;l:.ll"f IT l +J AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 01-13-2003 AA572182 .00 1,823.70 BALANCE OF UNPAID INTEREST/PENALTY AS OF 01-14-2003 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE .00 1,823.70 .00 .00 1,823.70 1, 823.70 .00 3.00 3.00 • IF PAID AFTER DATE INDICATED, SEE REVERSE ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQU IRED. FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" lCRJ, YO A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INST U MAY BE DUE RUCTIONS.) ------------------ RESERVATION: Estates of decedents dying on or before December 12, 1982 --if any future interest in the estate is transferred PURPOSE OF in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such future interest. NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 9140). PAYMENT: Detach the top portion of this Notice and submit with your payment to the Register of Wills printed on the reverse side. --Make check or money order payable to: REGISTER OF HILLS, AGENT REFUND CCRJ: A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" CREV-1313). Applications are available at the Office of the Register of Wills, any of the 23 Revenue District Offices, or by calling the special 24-hour answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and I or speaking needs: 1-800-447-3020 CTT only). OBJECTIONS: Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of this Notice by: ADMIN- ISTRATIVE --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" CREV-1501) for an explanation of administratively correctable errors. DISCOUNT: PENALTY: INTEREST: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent C5%J discount of the tax paid is allowed. The 15% tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, or nine (9) months and one ClJ day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six C6%J percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2003 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 20% .000548 1987 9% .000247 1999 7% .000192 1983 16% .000438 1988-1991 11% .000301 2000 8% .000219 1984 11% .000301 1992 9% .000247 2001 9% .000247 1985 13% .000356 1993-1994 7% .000192 2002 6% .000164 1986 10% .000274 1995-1998 9% .000247 2003 5% .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen Cl5J days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. .. :.1" 1-z w c w (.) w c 1-z w 0 z 0 a. ff3 a:: a:: 0 u COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 e REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL) JENNE, ELIZABETH C. • OFFICIAL USE ONLY FILE NUMBER 6 3 6 8 COUNTY CODE YEAR SOCIAL SECURfTY NUMBER 209-07-3080 3 6 0 NUMBER I DATE OF DEATH (MM-DD·YEAR) 02-27-1968 DATE OF BIRTH (MM-DO.YEAR) 12-30-1894 THIS RETURN MUST BE FILED IN DUPUCATE WITH THE REGISTER OF WILLS (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) JENNE, CHARLES L. 0 1. Original Return 0 4. Limited Estate 0 6. Decedent Died Testate (Attach copy of Will) 0 9. Litigation Proceeds Received 0 2. Supplemental Return 0 4a. Future Interest Compromise (date of death after 12-12-82) 0 7. Decedent Maintained a Living Trust (Attach copy of Tn.st) 0 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) SOCIAL SECURITY NUMBER 274-01-7507 ~ 3. Remainder Return (date of death prior to 12-13-82) 0 5. Federal Estate Tax Return Required __ 8. Total Number of Safe Deposit Boxes 0 11. Election to tax under Sec. 9113(A) (Attach Sch O) THIS St;CTJQN IVJUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD, BE DIRECTED TO! , ' NAME COMPLETE MAILING ADDRESS JOHN W. ALRUTZ JOHN W. ALRUTZ FIRMNAME(I!Applicable) PNC ADVISORS PNC ADVISORS ~T=EL~E~PH~O~NE~N~UM~B=ER~---------------------------;620 LIBERTY AVENUE, P2-PTPP-10-3 412-768-5892 PITTSBURGH, PA 15222-2705 1. Real Estate (Schedule A) (1) ____________ _ OFFICIAL USE ONLY 2. Stoc!G and Bonds (Schedule B) (2) _· -------------~ ':::;) __..<_:..t ;---.--,-"1.• 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) ------------- ~,.. A'7 (_ (~""';~ ·,'_/) rT"l ~"]= C) ;:D1" ;:__::;::i 4. Mortgages & Notes Receivable (Schedule D) (4) ---------------;--g.; z ~·~-··· ... i ,.c.._ :•'') -·! I ~~~l::r 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) 6. JoinHy Owned Property (Schedule F) 0 Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (ScheduleGorL) 8. Total Gross Assets (total Lines 1 -7) 9. Funeral Expenses & Administrative Costs (Schedule H) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) 11. Total Deductions (total Unes 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) -~-1 rTI \..0 :;;cJ _ .... -~ .. .-· C) 0 r··y· ·.- z -o :.::::;1 --r" -:i' "'$;. ...... :~.,. C) c:.:::;' ::::::> _..,._ ~.) ;::::::.· :.:r.:~~·: ··-(../'> ,.,c:-.. --.. ··:z -o r·-r~' :::t> (j''\ (5) ___________ _ (6) ----------------------- (7) 73,288.80 ----------------~-----~--------------------~ (8) 73,288.80 ------------------~------ (9) ------------- (10) ------------- (11)============= (12) ________ 7_3_,,.._2_8_8_._8_0_ 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) (13)============= 14. Net Value Subject to Tax (Line 12 minus Line 13) (14) 73,288.80 SEE INSTRUCTIONS FOR APPUCABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) 16. Amount of Line 14 taxable at lineal rate 17. Amount of Line 14 taxable at sibling rate 18. Amount of Line 14 taxable at collateral rate 19. TaxDue ____________ X .0_ (15) ______________ _ 73 I 288.80 X ,0_§_ (16) 4 I 397.33 --------------------~-------____________ x .12 (17) ____________ _ ____________ x .15 (18)============ (19) __________ 4...._,....;..3_9_7_._3_3 20. D I CfiECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT I >>BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECk MATH<< > , ;,/ STFPA42021F.1 /?/?~ /-9-0 t/ Dsceaent's Complete Address: • STREET ADDRESS ELIZABETH c. JENNE RD#l, BOX 246 CrTY VENETIA I STATEPA I ZIP 15367 Tax Payments and Credits: 1. TaxDue(Page1 Line19} (1) ______ 4....:,1....:;.3...;;_9....;_7....;_ • ...;;_3~3 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount Total Credits (A+ B +C) (2) ---------- 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty (D + E) (3) ---------- 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund (4) _________ 0.;._;_ • ..;...0...;;..0 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) _______ 4...:..,_3_9_7_. _3_3 A. Enter the interest on the tax due. (5A}, ________ _ B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (58) 4 , 3 9 7 • 3 3 -------~---Make Check Payable to: REGISTER OF WILLS, AGENT • ~-· ~:•&. •• l ..... PLEASE ANSVVER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . D IX] b. retain the right to designate who shall use the property transferred or its income; . . . . . . . . . . . . . . . . . . . D IX] c. retain a reversionary interest; or . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . D IX] d. receive the promise for life of either payments, benefits or care? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . D IX] 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? . . . . . . . . . . . .. . . . . . .. .. .. . . . . . . . . . . . . . . . . . . . . . . . . . . D IX] 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? . . . . . D lXI 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? . .. . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . D IX] IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT fJS PART OF THE RETURN. SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE ADDRESS .. ::~·. :".-. "~' For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% (72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is· the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. §9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. §9116(1.2) [72 P.S. §9116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. §9116(a)(1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. STFPA42021F.2 .. ' Y-i • • REV-164A EX+ (3-84) INHERITANCE TAX SCHEDULE "L" • COMMONWEAlTH Of PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT REMAINDER PREPAYMENT OR INVASION OF TRUST PRINCIPAL FILE NUMBER 63-68-360 I.~~E=s~ta=t~e~o~f ____ -=J=ENN==E~------------------~E~L.T~7.:=,A~~RiiR~~H~--------------~r~------- (lost Nome! (first Nome) (Middle Initial) This schedule is appropriate only for estates of decedents dying on or before December 12, 1982. This schedule is to be used for all remainder returns when an election to prepay has been filed under the provisions of Section 714 of the Inheritance and Estate Tax Act of 1961 or to report the invasion of trust principaL II. Remainder Prepayment: I 111. I I ! A. Election to prepay filed with the Register of Wills on-----..---,-,,----- (attach copy of election) {Date) B. Name(s) of life Tenant(s) or Annuitant(s) c. Assets: Complete Schedule l-1 l_ Real Estate 2. Stocks and Bonds 3. Closely Held Stock/Partnership 4. Mortgages and Notes Date of Birth s s s s Age on date of election 5. Cash/Misc. Persona! Property s ----- 6. Total from Schedule L-1 D. Credits: Complete Schedule L-2 ]_ Unpaid Liabilities s 2. Unpaid Bequests s 3. Value of Unincludable Assets s A. Total from Schedule L-2 E. Total value of trust assets (Line C-6 minus Line D-A) F. Remainder factor (see Table I or Table II in Instruction Booklet) G. Taxable Remainder value (Line Ex Line F) (Also enter on line 7, Recapitulation) Invasion of Corpus: A. Invasion of corpus -~1":.!2.._--'3""7'-1...,-='"2""0'""0'-"'3'=------:-- (Month, Day, Year) B. Name(s) of Life Tenant(s) or Annuitant(s) CHARLES L. JENNE C. Corpus consumed Date of Birth 5-15-07 Age on dote corpus consumed 96 D. Remainder factor (see Tobie I or Table II in. Instruction Booklet) E. Taxable vo!ue of corpus consumed (Line C x Line D) (Also en!,;; e;r, Line 7, Recopitulo:ion) s s s s Term of years income or annuity is payable Term of years income or annuity is payable LIFE s 78,000.00 _ _._.2~260 -- s ___ ]l_,?_f3_~!_§_Q _______ _ BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISIDN DEPT. Z80601 HARRISBURG, PA 171Z8-0601 JOHN W ALRUTZ PNC ADVISORS 620LIBERTY AVE PGH • COMMONWEALTH OF PENNSYLVANIA. DEPARTMENT OF REVENUE PA 15222 NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX DATE ESTATE OF 02-09-2004 JENNE DATE OF DEATH 02-27-1968 FILE NUMBER COUNTY ACN 63 68-0360 WASHINGTON 104 Amount Remitted REV-1547 EX AFP !Dl-051 ELIZABETH C MAKE CHECK PAYABLE AND REMIT PAYMENT TO: CUT ALONG THIS LINE REGISTER OF WILLS WASHINGTON CO COURT HOUSE WASHINGTON, PA 15301 RETAIN LOWER PORTION FOR YOUR RECORDS ~ Rifv=is4-7-Ex--AFP--foi-=o31--NoiricE--oF-I-NHER-iiAN-cE-irAi-A-PPRA-isEM-ENT~--ALi-owAiicE-Cii---------------- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF JENNE ELIZABETH C FILE NO. 63 68-0360 ACN 104 DATE 02-09-2004 TAX RETURN WAS: ( X) ACCEPTED AS FILED RESERVATION CONCERNING FUTURE INTEREST -SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: REMAINDER RETURN CHANGED / 1. Real Estate (Schedule AJ (1) .00 NOTE: To insure proper 2. Stocks and Bonds (Schedule BJ (2) .00 credit to your account, 3. Closely Held Stock/Partnership Interest (Schedule CJ (3) .00 submit the upper portion 4. Mortgages/Notes Receivable (Schedule DJ (4) .00 of this form with your 5. Cash/Bank Deposits/Misc. Personal Property (Schedule El (5) .00 tax payment. 6. Jointly Owned Property (Schedule f) (6) .00 7. Transfers (Schedule G) (7) 731288.80 8. Total Assets (8) 73,288.80 APPROVED DEDUCTIONS AND EXEMPTIONS: .00 9. Funeral Expenses/Adm. Costs/Hisc. Expenses (Schedule HJ (9) _______ _ 10. Debts/Mortgage Liabilities/Liens (Schedule IJ llOl ________ . ...:O~O::.... 11. 12. 13. 14. Total Deductions Net Value of Tax Return Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) Net Value of Estate Subject to Tax Ull ______ ......aD.uO"- u2J ___ ..;..7..;;.3..:..,.;;;.2..;..8..;..8..;... 8.;...;;...0 (13) ---=~=-· ~0~0 (14) ____ 7;..;3:..:';.::2:.;;;8...;:;8...;.. ~8.;..0 NOTE: I~ an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will reflect ~igures that include the total o~ ALL returns assessed to date. ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate 16. Amount of Line 14 taxable at Lineal/Class A rate 17. Amount of Line 14 at Sibling rate 18. Amount of Line 14 taxable at Collateral/Class B rate TAX + DATE NUMBER INTEREST/PEN PAID (-) INTEREST IS CHARGED THROUGH 02-24-2004 AT THE RATES APPLICABLE AS OUTLINED ON THE REVERSE SIDE OF THIS FORM (15) .00 X 00 = .00 (16) 73,288.80 X 06 = 4,397.33 (17) .00 X 00 .00 (18) .00 X 15 = .00 (19)= 4,397.33 AMOUNT PAID TOTAL TAX CREDIT .00 BALANCE OF TAX DUE 4,397.33 INTEREST AND PEN. 26.12 TOTAL DUE 4,423.45 • IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" lCRJ 1 YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.) • • RESERVATION: Estates of decedents dying on or before December 12, 1982 --if any future interest in the estate is transferred PURPOSE OF in possession or enjoyment to Class B [collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B [collateral) rate on any such future interest. NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. [72 P.S. Section 91401. PAYMENT: Detach the top portion of this Notice and submit with your payment to the Register of Wills printed on the reverse side. --Make check or money order payable to: REGISTER OF WILLS, AGENT REFUND [CRl: A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" [REV-13131. Applications are available at the Office of the Register of Wills, any of the 23 Revenue District Offices, or by calling the special 24-hour answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and I or speaking needs: 1-800-447-3020 [TT onlyl. OBJECTIONS: Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment of tax [including discount or interest) as shown on this Notice must object within sixty [60) days of receipt of this Notice by: ADMIN- ISTRATIVE --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601 Phone [7171 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" [REV-1501) for an explanation of administratively correctable errors. DISCOUNT: If any tax due is paid within three [3) calendar months after the decedent's death, a five percent [57.) discount of the tax paid is allowed. PENALTY: The 157. tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. INTEREST: Interest is charged beginning with first day of delinquency, or nine [9) months and one [ll day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six [67.1 percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2003 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 207. .000548 1987 97. .000247 1999 77. .000192 1983 167. .000438 1988-1991 ll% .000301 2000 87. .000219 1984 ll7. .000301 1992 97. .000247 2001 97. .000247 1985 137. .000356 1993-1994 77. .000192 2002 67. .000164 1986 107. • 000274 1995-1998 97. .000247 2003 57. .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen [151 days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 JOHN W ALRUTZ PNC ADVISORS 620LIBERTY AVE PGH • PA 15222 COMMONWEALTH OF PENNSYLVANIA. DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 03-08-2004 JENNE 02-27-1968 63 68-0360 WASHINGTON 104 Amount Remitted REV-1607 EX AFP !01-DSl ELIZABETH C MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS WASHINGTON CO COURT HOUSE WASHINGTON, PA 15301 NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. ESTATE OF JENNE ELIZABETH C FILE N0.63 68-0360 ACN 104 DATE 03-08-2004 THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 02-09-2004 BAL P R INC I PAL TAX DUE : ..................................................................................................................................................................................... : .................................... . PAYMENTS CTAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID 01-07-2004 AA583684 .00 ANCE OF UNPAID INTEREST/PENALTY AS OF 01-08-2004 • IF PAID AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1 1 NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" lCRJ, (-) AMOUNT PAID 4,397.33 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. J 4,397.33 4,397.33 .00 2.90 2.90 / PAYMENT: • • Detach the top portion of this Notice and submit with your payment made payable to the name and address printed on the reverse side. If RESIDENT DECEDENT make check or money order payable to: REGISTER OF WILLS, AGENT. If NON-RESIDENT DECEDENT make check or money order payable to: COHHONWEAL TH OF PENNSYLVANIA. REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" CREV-1313). Applications are available at the Office of the Register of Wills, any of the 23 Revenue District Offices or from the Department's 24-hour answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and I or speaking needs: 1-800-447-3020 (TT only). REPLY TO: DISCOUNT: PENALTY: INTEREST: Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601, phone (717) 787-6505. If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (5%) discount of the tax paid is allowed. The 15% tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (6%) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2004 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 20% .000548 1988-1991 11% .000301 2001 9% .000247 1983 16% .000438 1992 9% .000247 2002 6% .000164 1984 11% .000301 1993-1994 7% .000192 2003 5% .000137 1985 13% .000356 1995-1998 9% .000247 2004 4% • OOOllO 1986 10% .000274 1999 7% .000192 1987 9% • 000247 2000 8% .000219 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. ~~-----~-------------------------------------------------...1 BUREAU OF I14DIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. Z80601 HARRISBURG, PA 171Z8-060l JOHN W ALRUTZ PNC ADVISORS 620LIBERTY AVE PGH • COMMONWEALTH OF PENNSYLVANIA. DEPARTMENT OF REVENUE PA 15222 INHERITANCE TAX STATEMENT OF ACCOUNT DATE ESTATE OF 04-12-2004 JENNE DATE OF DEATH 02-27-1968 FILE NUMBER 63 68-0360 COUNTY WASHINGTON ACN 104 Amount Remitted REV-1607 EX AFP tOl-DSl ELIZABETH C MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS WASHINGTON CO COURT HOUSE WASHINGTON, PA 15301 NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. ESTATE OF JENNE ELIZABETH C FILE N0.63 68-0360 ACN 104 DATE 04-12-2004 THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 02-09-2004 PRINCIPAL TAX DUE: .......................................................................................................................................................................................................................... . PAYMENTS CTAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) 01-07-2004 AA583684 .00 03-24-2004 AA594936 2.90- II IF PAID AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. l IF TOTAL DUE IS LESS THAN $11 NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" lCRJ 1 AMOUNT PAID 4,397.33 2.90 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. J 4,397.33 4,397.33 .00 .00 .00 PAYMENT: • • Detach the top portion of this Notice and submit with your payment made payable to the name and address printed on the reverse side. If RESIDENT DECEDENT make check or money order payable to: REGISTER OF WILLS, AGENT. If NON-RESIDENT DECEDENT make check or money order payable to: COI1110NWEAL TH OF PENNSYLVANIA. REFUND CCR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax•• CREV-1313). Applications are available at the Office of the Register of Wills, any of the 23 Revenue District Offices or from the Department's 24-hour answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and I or speaking needs: 1-800-447-3020 CTT only). REPLY TO: DISCOUNT: PENALTY: INTEREST: Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601, phone (7171 787-6505. If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (57.) discount of the tax paid is allowed. The 157. tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (67.) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2004 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 207. .000548 1988-1991 117. .000301 2001 97. .000247 1983 167. .000438 1992 97. .000247 2002 67. .000164 1984 117. .000301 1993-1994 7X .000192 2003 57. .000137 1985 137. .000356 1995-1998 97. .000247 2004 47. • 000110 1986 107. .000274 1999 7X .000192 1987 97. • 000247 2000 87. .000219 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX Z8060l HARRISBURG PA 171Z8-0601 JOHN W ALRUTZ PNC ADVISORS 620LIBERTY AVE PGH ' , __ PA 15222 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX DATE ESTATE OF 01-31-2005 JENNE DATE OF DEATH 02-27-1968 FILE NUMBER COUNTY ACN 63 68-0360 WASHINGTON 105 Amount Remitted REV-1547 EX AFP <12-041 ELIZABETH C MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS WASHINGTON CO COURT HOUSE WASHINGTON, PA 15301 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ iirv:is4·1·Ex··AFP··roi·:o3i •. Nor·fcE··oF·lliHER.fflN·cE·r1Cx·l·PPRA.fsEii€Nr~·-Art·owlNC:E.oir················· DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF JENNE ELIZABETH C FILE NO. 63 68-0360 ACN 105 DATE 01-31-2005 TAX RETURN WAS: ( X J ACCEPTED AS FILED RESERVATION CONCERNING FUTURE INTEREST -SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: REMAINDER RETURN CHANGED 1. Real Estate (Schedule AJ nJ ______ .::..;O::..;O;;... NOTE: To insure proper 2. Stocks and Bonds (Schedule BJ (2) .00 credit to your account, 3. Closely Held Stock/Partnership Interest (Schedule CJ (3) . 00 submit the upper portion 4. Mortgages/Notes Receivable (Schedule OJ (4) . 00 of this form with your 5. Cash/Bank Deposits/Misc. Personal Property (Schedule EJ (5) . 00 tax payment. 6. Jointly Owned Property (Schedule FJ (6) .00 7. Transfers (Schedule GJ (7) 61,341.15 8. Total Assets (8) 61,341.15 APPROVED DEDUCTIONS AND EXEMPTIONS: .00 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule HJ (9) _______ _ 10. Debts/Mortgage Liabilities/Liens (Schedule IJ llOJ _______ .wO::,:O::.. 11. 12. 13. 14. Total Deductions Net Value of Tax Return Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) Net Value of Estate Subject to Tax (11) (12) (13) (14) DO 61,341.15 .00 61,341.15 NOTE: If an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will reflect figures that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate U5>---~-=-::-:-~~ 16. Amount of Line 14 taxable at Lineal/Class A rate (16) __ _,;~:...;;,..;,;;;,.;,:;.:;, .00 X 00 = .00 61,341.15 X 06 = 3,680.47 .00 17. Amount of Line 14 at Sibling rate U7J ______ _.;....;, X 00 = .00 .00 X 18. Amount of Line 14 taxable at Collateral/Class B rate ll8J _______ _ 15 = .00 19. Principal Tax Due (19)= 3,680.47 TAX CREDITS· 0 I"ATI'II:.NI 11:1:.1.1:..11"1 IT l+ J AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 12-16-2004 AA544348 .00 3,680.47 TOTAL TAX CREDIT 3,680.47 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 • IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS LESS THAN $1 1 NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" lCRJ, YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) RESERVATION: Estates of decedents dying on or before December lZ, 198Z --if any future interest in the estate is transferred PURPOSE OF in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such future interest. NOTICE: To fulfill the requirements of Section Zl40 of the Inheritance and Estate Tax Act, Act Z3 of ZOOO. (7Z P.S. Section 9140). PAYMENT: Detach the top portion of this Notice and submit with your payment to the Register of Wills printed on the reverse side. --Hake check or money order payable to: REGISTER OF lULLS, AGENT REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available online at www.revenue.state.pa.us, any Register of Wills or Revenue District Office, or from the Department's Z4-hour answering service for forms orders: l-800-36Z-ZOSO; services for taxpayers with special hearing and/or speaking needs: l-800-447-30ZO (TT only). OBJECTIONS: ADMIN- ISTRATIVE Any party in interest not satisfied with the appraisment, allowance or disallowance of deductions or assessment of tax (including discount or interest) as shown on this Notice may object within 60 days of the date of receipt of this notice by filing one of the following: Al Protest to the PA Department of Revenue, Board of Appeals. You may object by filing a protest online at www.boardofappeals.state.pa.us on or before the expiration of the sixty-day appeal period. In order for an electronic protest to be valid, you must receive a confirmation number and processed date from the Board of Appeals website. You may also send a written protest to PA Department of Revenue, Board of Appeals P.O. Box Z810Zl, Harrisburg, PA 171Z8-10Zl. Petitions may not be faxed. Bl Election to have the matter determined at the audit of the account of the personal representative. Cl Appeal to the Orphans' Court. CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, P.O. Box Z80601, Harrisburg, PA 171Z8-0601 Phone (717) 787-6SOS. See page S of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-lSOll for an explanation of administratively correctable errors. DISCOUNT: PENALTY: INTEREST: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (SX) discount of the tax paid is allowed. The lSX tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 198Z bear interest at the rate of six (6X) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 198Z will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 198Z through ZOOS are: Year i9iiZ 1983 1984 198S 1986 1987 Interest Daily Interest Daily Interest Rate Factor Year Rate Factor Year Rate ~ .ooos48 I9iiil-1991 ~ :Ooii3oY" 2iiiil -,r- 16X .000438 199Z 9X .OOOZ47 ZOOZ 6X llX .000301 1993-1994 7X .00019Z Z003 SX 13X .0003S6 199S-1998 9X .OOOZ47 Z004 4X lOX .OOOZ74 1999 7X .00019Z ZOOS SX lOX .OOOZ74 ZOOO 7X .00019Z --Interest is calculated as follows: Daily Factor • ii'ii"'"i4'7 .000164 .000137 • 000110 • 000137 INTEREST = BALANCE OF TAX UNPAID X NUnBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (lSl days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. ------------------------------------------------------------------------------------------- I 6 • I 8 Form RCC-4-Rl-3-66 ~ 9 COMMONWEALTH OF PENNSYLVANIA II J RESIDENT DECEDENTS No. 924989 OFFICIAL RECEIPT Transfer Inheritance and Estate Tax File No. 63-68•360 Date lb.~b 19 19 68 Office REGISTER OF WILLS, WASHINGTON, Pa. WASHINGTON County, ss: Received from 9~ta 6fft&e" ·PHfshurgh N&t*l. Dank (Executor, Administrator or Guardian) of the estate of Et.I%&nE?B C • J'BN.blS who dierl Februa:ry 17 19 68, the sum of OW TliOUSAND FIVE HtmDR!D SIXTYa.Sh'VBN & 50/lOOonars, being TRANSFER INHERITANCE TAX and/or ESTATE TAX due the Commonwealth as follows: -Appraisements Made and Filed Real Estate Date Valuation $. ______ _ $._..-:___ ____ _ Total Personal Property Date Valuation $ ______ _ $'----'----'--- Total Total Gross Assets Less Debts and Expenses of Administration Clear Value of Estate Valuation of Life Estates or Annuities $ _____ _ $. _____ _ $ $. _____ _ $ lnctmplete Date 19 __ $·-------- ________ 19 __ .!:$======= Estate Tax Assessments Date 19 __ $ _______ _ ________ 19 __ ~$======= NOTE: In accepting the transfer inheritance tax on future estates prior to the death of the life tenant or tenant for years, as evidenced by this receipt, it is understood that the Com-monwealth shall not be precluded or prevented from hereafter assessing additional inheritance tax at the death of the life tenant or tenant for years whenever it appears that such additional tax may be legally due and collectible for any reason whatsoever. 3?-100-3 uOOD [p[LO ©£ IJ[E ,. NOTE: This Triplicate Receipt to be retained by !be Register of Wills and filed in numerical sequence lor audit purposes. Computation of Tax Tax on$ 5% $ Tax on$ ID~o $ Tax on$ 2% $ Tax on$ On Acec.nmt IS% $ l.6SO.Oft Exemptions * $ Total Estate $ Total Tax $ ----------- Less Tax Previously Paid (if any) $================ Balance $ ----------------------- Less five per centum of tax if paid 82 .SO within 3 months after date of death $ • · Amount of Estate Tax Assessed under the Act of May 7, 1927. $ ----------- Add interest at the rate o 'Yo from------------------- to --------------------$ =====:===:===== $ 1,56?.!0 Total * As evidenced by Charitable Exemption Certificates issued by the Secretary of Revenue under Act of May 28, 1956, P. L. 1757, effective June l, 1957, as amended by Act No. 381, approved July 11, 1957, and Act No. 207, 1961, Section 302. ·~/_£' -:;01!AA/?v Register of Wills MOORE BUSINESS FORMS, INC., ELMIRA, N.Y. FORM RCC-4-RI TRANSFER INHERITANCE and/or ESTATE TAX. RESIDENT DECEDENTS • . ReCEIPT 37 Docke+L _______ Page lOOI.ine:_-=3'---- Estate oLf __ BL_I_U_· _B_E_TR __ C_._. _J_BNB __ OFFICE OF REGISTER OF WILLS .. tiASHOOTON, p --------~------------~------a. Date, __ ___£;Jta_re-3U..Ih.____..l_9 .... __ I9---'8_ SIGNED AND SEALED AS PROVIDED BY SECTION I201. ACT APRIL 9. I929, P. L. 343 AS AMENDED BY ACT MAY 15. 1945. P. L. 528 Register of Wills 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- trators and to charge the Registers receiving the money with the amount receipted for. The original of each such receipt shall be signed and sealed by the Register of Wills and transmitted to the executor or administrator, whereupon it shall be a proper voucher in the settlement of the estate. In no event shall the executor or adminis- trator be entitled to a credit in his account by the Register unless the receipt is so signed and sealed by the Register of Wills." Fill in below name and address of person to whom tax receipt is delivered: I I To PlTTSBtmml NAHONAL BANfj • WASHINGTON OFFICB tDmhfieNYHHDI~ tRI§IotFFICIR L _j ~~~~~~~~~~~~~~~~~~) Form RCC-4-Rl-3-66 ~9 COMMONWEALTH OF PENNSYLVANIA RESIDENT DECEDENTS No. 948667 OFFICIAL RECEIPT Transfer Inheritance and Estate Tax File No 63-68-360 Date April 8 19 G8 Office REGISTER OF WILLS, WASHINGTON' Pa. -___ 1_-IA_sm:_· _N_GT_O_N ____ ,c t R . d f _..:._Pi_t_t_s_b_ur_.:g~h---Na.---t.:..:....io.:..:....ttal.:..:....: __;.. _Ba_·n-'-k:...J.,'--\'l_as-'-bing....;,;.· ....;,;. .. '-"'"'--to..;;..n.;.;.... __;O...;..;t_;;;_f=ie..;;..e.;;.__· oun y, ss: ece1ve rom (Execut~mU~&) of the estate of ELIZABETH C. JENt1£ who died Feb.-u&J'Y Z7 t 1968 I the sum of FIVE THOUSAND SEVEN HUNDrum and no/100 .. Dollars, being TRANSFER INHERITANCE TAX and/or ESTATE TAX due the Commonwealth as follows: Appraisements Made and Filed Real Estate Date Vc::iluation $. _____ _ $ _____ _ Total $ ______ _ Personal Property Date ---V-aluation $. ________ _ $ _____ _ Total Total Gross Assets Less Debts and Expenses of Administration Clear Value of Estate Valuation of Life Estates or Annuities $. _____ _ $. $------,-- 11l'n,tft ..... ~ $. tu'fvvnPLETE Date 19__ $·------- --------19 __ ~$======= Estate Tax Assessments Date 19__ $. ______ _ ________ 19 __ ~$======= 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 shaH not be precluded or prevented from hereafter assessing additional inheritance tax at the death of the life tenant or tenant for years whenever it appears that such additional tax may be legally due and coUectible for any reason whatsoever. lJOOD [p)[LO ©£treE #37-100- NOTE: This To-iplicate Receipt to be retained by tbe Register of Wills and filed in numerical sequence for audit purposes. Computation of Tax Tax on$ Tax on $ On Acet .. Tax on$ Tax on$ e;,)i 5% 10% !Si 15% Exemptions * $ ============::. Total Estate $ ----------- $ $ $ 6,000 .. 00 $ Total Tax $ ---------- Less Tax Previously Paid (if any) $ =========== Less five per centum of tax if paid Balance $ 300.00 within 3 months after date of death $ ============ Amount of Estate Tax Assessed under the Act of May 7, 1927. $--------------- Add interest at the rate o 'r,; from ________________ _ to ----------------$ 5,.700.,00 Total d;BI'.ii $------- * 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. /J;JEAL .. ...:; ~ j/&/.va·~•:.-L...t~.;:~~. <...., ... ...-) ... ..... ~·· , .. :t'Z . t...... ·-~· :.~t ... ,_;,' ./ i' / •· . ..,-·f-•"o.<·'·( I .#;#' .• .. . •/ "-· . j Register of Wills MOORE BUSINESS FORMS, INC., ELMIR~, N, Y. FORM RCC-4-Rl TRANSFER INHERITANCE and/or ESTATE TAX. RESIDENT DECEDENTS. RECEIPT 37 100 3 Docke+~----~Page Tine·-------- ELIZABETH C. JENNE Estate o..__ ____________ _ OffiCE OF REGISTER OF WILLS WASHINGTON, ------------------------------ra. Date April 8 19~ -----~L-------------- 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 AOSSELL l!AlUNO Register of Wills 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-trators and to charge the Registers receiving the money with the amount receipted for. The original of each such receipt shall be signed and sealed by the Register of Wills and transmitted to the executor or administrator, whereupon it shall be a proper voucher in the settlement of the estate. In no event shall the executor or adminis· trator be entitled to a credit ·in his account by the Register unless the receipt is so signed and sealed by the Register of Wills.'' Fill in below name and address of person to whom tax receipt is delivered: I To UU.PlTTSBURGll NATIONAL BANI L WASIUNGTON OFFICE, WASHINGTON,. p.£NNSYLVANIA ATT: MR. CHARLES ENLOW, TRUST lila OFFlGIEn _j FOlD HERE m RECEIVED FROM: Robert F. M1lspaw. V.P. PNC Bank, N.A. Trust Dept. 970 Pittsburgh, Pa. 15265 8~~~~~--~~---=~ II m ~~'--'--"--------'----------'------- < ( .~~~~~----~------------------~ • REMARKS SSI 209-07-3080 SEAL ) ACN ASSESSMENT ':' CONTROL l!ii AMOUNT NUMBER Remainder $1.204.95 m TOTAL AMOUNT PAID $1 ;204.95 RECEIVED BY f<,;pj, \,oRAiflr Q...,L_ ' /(6 ' . REGISTEROFWILLS T,D 3 7_ /~)O _ .3 ~ -~ :--·~-.,.----.,.~-:-...-...-~ -.,__,,.,.-.,..-,---. ,,. ,. :{ gNo.AA 065557 COMMONWEALTH OF PENNSYLVANIA 1-fOlD HERE I I I I I DEPARTMENT OF REVENUE REV-1162 EX (4-94) OFFICIAL RECEIPT • PENNSYLVANIA INHERITANCE AND ESTATE TAX RECEIVED FROM: Robert F. Milspaw,Manager PNC Bank,N.A. Trust Tax Services One Oliver Plaza Pittsburgh, Pa. 15265 ESTATE INFORMATION: f:l FILE NUMBER g 63-68-0360 E't NAME OF DECEDENT (LAST) ~ Jenne, Elizabeth C. {FIRST) {MI) f.l DATE OF PAYMENT Iii Sept. 27, 1995 r.l POSTMARK DATE ..:. Sept. 26, 1995 . ; t. COUNT.Y. :: 'I ' Wash'in~ton .... o,.. DATE OF DEATH '_..,. ACN ASSESSMENT '=' CONTROL ... NUMBER Remainder AMOUNT I Feb. 27, ·1968 ... $1,213.20 ... TOTAL AMOUNT PAID ______ _ 'REMARKS SEAL REGISTER OF WILLS l •• -em: 7 fOlD HERE COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT.280601 PENNSYLVANIA INHERITANCE AND' ESTATE TAX No.AA 572182REV-1162EX(11-96) HARRISBURG, PA 17128-0601 OFFICIAL RECEIPT RECEIVED FROM: I John W Alrutz J?NC Advisors 620 Liberty Ave Pittsburgh PA 15222-2705 FOLD HERE ESTATE INFORMATION: FILE NUMBER 6368-Q360 POSTMAI'lK DATE -• \ ~ -~ -·janua 131·~3· \. ·coUNTY -Washingtcn DATE OF .DEATH fil::tlollll\t:i~ .•. ~ 2<>9.~8o, 1 • 1 I ~ I f / 1 1 t I \ \ • ' 1 SEAL (FIRST) Elizabeth ' •"",. ' (MI) c i ACN ASSESSMENT CONTROL NUMBER 109 AMOUNT $1,823.70 TOTAL AMOUNT PAID ___ $..:....1--'t:....8_23_.'-70 ___ _ REGISTER OF WILLS FOLD HERE --, --·-.----------------~---~---;----------:------------------ --- co MMONWEALTH OF PENNSYLVANIA PARTMENT OF REVENUE DE BU DE HA REAU OF INDIVIDUAL TAXES PT.280601 R!;liSBURG, PA 17128-0601 RE CEIVED FROM: I JOHN W ALRtm PNC ADVISORS 'n«> PNC PLAZA 620 LIBERTY AVENUE PENNSYLVANIA INHERITANCE AND ESTATE TAX NoAA 57 2 3 9 9 REV-1162 Ex (11-96) OFFICIAL RECEIPT ACN ASSESSMENT CONTROL NUMBER 109 AMOUNT $3.00 PrTTSBURGH PA 15222 (Remainder Return) FOLD HERE ESTA TE INFORMATION: FILE NU MBER ' NAMEO F DECEDENT (LAST) Jenne DATEO F PAYMENT M~c:h .. lOt 2003 POSTM ' ·- 'rY ·.-----C04N WashingtOn '·," ~ · -:_ . - DATEO F DEATH : 02-27-1968 : R6MA EA[ ...... :s ' . . . "'~ --... -.. - ''' ........ ~·· ~--~ (FIRST) Elizabeth c. FOLDHERE -- (MI) TOTAL AMOUNT PAID __ $3_.00 ______ _ RECEIVED BY REGISTER OF WILLS ------ / ' --,-------\-·-.----~~-- 1 \' COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE • • BUREAU OF INDIVIDUAL TAXES DEPT.280601 HARRISBURG, PA 17128-0601 PENNSYLVANIA INHERITANCE AND ESTATE TAX No.AA 58 3 6 8 4 REV-1162 Ex (11-96} I --FOLDHERE RECEIVED FROM: I John w Alxutz PNC Advisors 620 Liberty Ave P2-P'l'PP•l0-3 Pittsbuigh PA 15222-2705 ESTATE INFORMATION: I FILE NUMBER 6368...0360 NAME OF DECEDENT (LAST) (FIRST) OFFICIAL RECEIPT (MI) ACN ASSESSMENT CONTROL NUMBER 109 AMOUNT $4,397.33 ,; '• lt,JI; Elizabeth Jenne , 'I c DATE PF PA'I'ME~L-.' •• ·-'/, '•/,. January 9 2004· ./ -~-. . I '.-- POSTMA~K DATE . ·--. January 7, 2004 . -COUNTY -- Washington - DATE OF DEATH . 02-27~1968 .. ' ' REMARKS ..... " . ~ ·, 209...07-3080 -. ., "; TOTAL AMOUNT PAID ___ $4_,_3_9_7_.3_3 ___ _ RECEIVED BY '/<::tf.[r.:I-, .:.fl. (/ ./ i FOLD HERE --i I ,i -'.I :I • • COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT.280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: I John w Alrutz 8NC ADVISORS 620 Liberty Ave Pittsbu~ PA 15222 --FOLDHERE ESTATE INFORMATION: I FILE NUMBER 6368-0360 NAME OF DECEDENT (LAST) Jenne DATE OF. PAYMENT ... , . March 25-, .2004 .• ' • • • ' ~ '·-• ' ' ' ~I • POS1:MA8K11AIE'. ' •.• I / ',; .. 'March 24 -~--:. . . I. • .· .. , QO!:JNTY . ' - washington . - --DA.TE OF DEATH - 02-27-1968 . - REMARKS • ......._..,--· PENNSYLVANIA INHERITANCE AND ESTATE TAX No.AA 594 936 REV-1162EX(11-96) OFFICIAL RECEIPT (FIRST) Elizabeth (MI) .. -·-. - ACN ASSESSMENT CONTROL NUMBER "' 104 AMOUNT TOTAL AMOUNT PAID ___ $.:....2_._90 _____ _ RECEIVED BY FOLD HERE '·SEAL ·• . ,/_)c'j. &7-:3...o /(• ~~!k- \aG\ ·, :,. REGISTER OF WILLS ~ ...... e .. _.._.U.__.. --~~~~~~_. .. ,.-.u.__. __ ._._ ____________________________ __ -. -~--~-_..,_........___ ......___ ______ _ • • ~--------------------""'-----------·---·--------~ FOLD HERE COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT.280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: I JOHN W ALRUTZ PNC ADVISORS 620 LIBERTY AVENUE lOth FLOOR PITTSBURGH PA 15222 2705 ESTATE INFORMATION: l FILE NUMBER 6368-0360 PENNSYLVANIA INHERITANCE AND ESTATE TAX No.AA 544348REV-1162EX(11-96) OFFICIAL RECEIPT ACN ASSESSMENT CONTROL NUMBER 109 Remainder Return AMOUNT S3,68Q.47 NAME OF DECEDENT (LAST) Eli (FIRST) (MI) Jenne zabeth c. DATE OF PAYMENT . ·, ~,1'"1.,.·2(.)c?4,_ POSTMAf31«'DA TE // --'t · .... / · .... Deceat>er 16, 2~.·:·;_ COUf'JTY W~ington --TOTAL AMOUNT PAID _ __;_$_3_,6_80_._4_7 ____ _ DATE OF DEATH 02-27-1968 .. - ' REMARKS ss 209-07~;3.020· RECEIVED BY ....:~.....:~.f....t:.ju:.~ J.:..::.,[/.~i· u'-'-'· .. :d_)_=(_ . .:J·~~'"::::!.J~e~( rz_)i..:.r. Ll_ d SEAL REGISTER OF WILLS l•jl I