HomeMy WebLinkAboutOC1968-0439 - ESTATE OF SPOHN-r-.:•
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ESTATE OF No.__6_3-_6_8_-...;.4.;;;...39 _
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Clement H.Spohn
deceased
In the matter of the Fir st and }l'iE1
Account of Elsie Opferman
Executrix
ADJUDICATION AND DECREE
And now September 7 ,19-.1L,this matter came on for hearing,
audit and distribution at this session and testimon/tOken;and thereupon,upon due consideration
thereof the t~16nce for distribution in the hands of the Accountant is determined to be
$11,0 •5 and the account is accordingly confirmed;and it is ordered,
adjudged and decreed that the said balance be paid out by the Accountant in accordance with the
schedule of distribution hereto attached and made a part hereof,unless exceptions hereto be filed
sec.reg.or an appeal be taken herefrom sec.leg.
SCHEDULE OF DISTRIBUTION
Balance per account _
Balance _
Deduct Clerk's Costs &Receipts _
AMomey Kaplan,Finkel &Roth
Russell Marino,Clerk O.C.,costs in certifying
real estate to Recorder,
Recorder of Deeds Washington County,costs
recording certification of real estate,
$11,068.65
28.50
Howard Spohn,son,legacy,credit to be taken
by the accountant for funds in the amount of
$50.00 Advanced prior to distributi.on by the
Court,
Arthur Spohn,son,legacy,credit to be taken
by the accountant for funds in the amount of
$50.00 advanced prior to distribution by
the Court,
James Spohn,son,legacy,credit to be taken
by the accountant for funds in the amount of
$200.00 advanced prior to distribution by
the Court,
William Spohn,son,legacy,credit to be taken
by the accountant for funds in the amount of
$200.00 advanced prior todistribution by
the Court,
50.00
50.00
200.00
200.00
$10,978.65
$10,928.65
$10,728.65
$10,528.65
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No balance
REAL ESTATE TO BE CERTIFIED TO THE RECORDER 0
BY THE CLERK OF THE ORPHANS'COURT DI
Elsie Opfermau,residue,including cash,
automobile described as a 1957 Ford Sedan and
parcel of real estate as hereinbelow described,
held in kind and distributed as such at the
appraised value,
Clement H.Spohn,devisor,to Elsie Opferman,d of all the
right,title and interest of the devisor in and to parce of im-
proved real estate described as,VIZ:I
ALL that certain piece or parcel of g ound sit ate in
in the Township of Peters,County of Washington
of Pennsylvania,known and designated as Lot No.5 in th John
C.Gillespie Subdivision of Purpart No.4 in the Divisio of
the Samantha Gillespie Estate,the plan of whic Divisio is
recorded in the Recorder's Office of Washington,Pennsyl ania,
in Plan Book Vol.6,page 143;said Lot No.5 beOng boun ed
and described as follows,to wit:
said
Division
hence
.dividi
of a p
eastwa
line
the 1
,to a
street;thence by the center line of said
distance of 145.22 feet to a point on the dividi
Lots Nos.5 and 3;thence South 04°19'West
mentioned dividing line,a distance of 150.4
the place of beginning.
a point ori the McMurray Road,said last outheast
corner of the tract conveyed to John C.Gillespi by Jam s Clark
BEGINNING at point which is the southe st corn r of
said Lot No.5 and which point is 303.26 feet we twardly along
the northerly boundary of Purpart No.3 in said ivision from
Davis,at al by deed recorded in the Recorder's
Washington County,Pal in Deed Book Vol.587,pa
West along the northerly boundary of Purpart No.
of the Samantha Gillespie Estate a distance of
a point on the dividing line between Lots Nos.
subdivision;thence North 04°19'East along sai
a distance of 150.4 feet to a point in the cente
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BEING the same premises which John Hel ry Demmell,et ux,
et al,by Deed dated December 7,1949,and reco ded in tile
Recorder's Office of Washington County,Pennsyl~ania,in Deed
Book Vol.764,page 351,granted and conveyed urto Clement H.
Spohn and Gertrude Spohn,his wife.The said GErtrude SIP0hn
died on whereby the entire fe~vested ~n
Clement H.Spohn.The said Clement H.Spohn dil!d on Marph 9,
1968 and Letters Testamentary were dully issued by the Rlagister
of Wills of Washington County,Pennsylvania to llsieOPferoman on
March 22,1968.
UNDER and subjec t to the exceptions,I eservati I:>os,
rights,conditions and restrictions contained ir.prior dgeds
of record.
CERTIFIED TO RECORDER:OCTOBER 22 1971
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Q!nmmnUUtta1t4 nf ,tUU5YluaUia.}DD.)IIIhtD~iugtol1 mouutg,
KNOW ALL MEN BY THESE PRESENTS:Whereas,at Washington,III the County aforesaid
on the 2200.day of March A.D.19 68 ,before me,
Russell Uarlno ,Register for the Probate of Wills and Granting
Letters of Administration in and for the County of 'Vashington,in the Commonwealth of Pennsylvania,
-the last Will and Testament of
Clement H.Spohn
late of McMurray,Peters Township in the County aforesaid,deceased,
(a true copy whereof is to these presents annexed),was duly admitted to probate;and
Elsie Opterman
rix
the ExecutcJt 111 said Will and Testament named,having appeared before me and taken and subscribed
the oath of office prescribed by law;
;.JOW,THEREFORE,I,Russell Harlno ,Register as aforesaid,do
grant these LETTERS TESTAMENTARY,unto the said
Elsle Opferman
committing unto Her the administration of all and singular the goods and
chattels,rights and credits,which were of said deceased,and requiring Her
to exhibit a true and perfect inventory thereof into the Register's Office,at Washington,within ninety
days from the date hereof,and to render a just and true account of said administration at the expiration
of six months hom the date hereof,and to regard and comply with the provisions of the laws of this
Commonwealth relating to inheritance taxes.
I~TESTIMONY WHEREOF,I have hereunto set my hand and the seal
of said Office at Washington,this 22nd.
day of March III the year of our Lord one thousand
nine hundred and Sixty Eight
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Register
•
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,j LAST WILL AND TESTM,~NT
I,CLEHENT H.SPOHN,of the Township of Peters,County of Washington,
state of Perillsylvania,do make,publish and declare this my Last Will and
Testament,hereby revoking and declaring null and void any and all other Wills
1 by me at any time heretofore 'made.I;.
",.
"
FIRST:I direct that all 'my just debts and funeral expenses be fully
paid as soon as convenient after my decease.
SECOND:I give and bequeath the sum of FIFTY ($50.00)DOLLARS to my
son HOW~RD SPOHN of Venetia,Pennsylvania~
THIRD:I give and bequeath the sum of FIFTY ($50.00)DOLLARS to rr~
son &~THUR SPOHN of Houston,Texas.
FOURTH:I give and bequeath the sum of TtlO HUNDRED ($200.00)DOLLARS to
:my son JANES SPOHN of Scott Township,Pittsburgh,Pennsylvania.
FIFTH:I give and bequeath the sum of YdO HUNDRED ($200 0 00)DOLLARS to
,my son WILLIill~SPOHN of Brentwood,Pittsburgh,Pennsylvania•
.SIXTH:All the rest and residue of my estate,real,personal or mixed,
of whatsoever nature or kind,wheresoever situate,I give,devise and bequeath
to ELSIE OPFEru1.~~of 111 Demel Drive,McMurray,Pennsylvania.
SEVENTH:I hereby nominate,constitute and appoint ELSIE OPFE~fAN as
Executrix of this my Last Wiil and Testament,to serve without bond.
IN WITNESS ~~EREOF,I,C~/~~T H.SPOHN,have hereunto set my hand and....."'--
seal this ../......1-~,:day of ;1{.,-(;'--'".1966.
..'....~--..-----"'r-..,_~..........~.__.,......-._":""'"...
--'----_._---.-.,,~,
Signed,sealed,published and declared by the above named CLN~~T H.
;1 SPOHN,as and for his last Will and Testa11ent in the presence of.us \vho have
hereunto subscribed our names at his request as witnesses thereunto,in the
presence of said Testator,and of each other.
Address
tfG Q...e--G-~-r-~O-J~K
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AFFIDAVIT
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COMMONWEALTH OF PENNSYLVANIA
COU NTY 0 F ATJ.EGHENY._
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SS:
Before me,the undersigned authority,a Notary Public in and
for said County and State,personally appeared ELSIE OPFERMAN,who,be ng
du Iy sworn according to law,deposes and says that she is the Executor of the
Estate of Clement D.Spohn,Deceased,Letters Testamentary having been issued
to her in the said Estate in the Orphans'Court of Washington County,Pennsylvania
at No.63-68-439;that as such Executor she filed the first and final account for
said Estate and in addition filed the appropriate forms showing the assets and debts
required in connection with the Pennsylvania Inheritance Tax;that one of the debts
of the Estate consists of the aggregate of many loans made by your deponent to the
decedent from the year 1964 to the date of death,which loans totaled in the aggregate,
$6,556.60;that said loans were made in the way of direct deposits by your deponent
of her social security checks and the like in the checking account of the decedent;that
the decedent at all times assured your deponent that he would pay back said loans and
that he realized that it was because of said loans that he was able to have the proper
food and other necessities required to live in a minimal way;that attached hereto are
photocopies of the deposit receipts for said loans which were the deposits made by your
deponent of her own funds into the checking account of the decedent as above described;
that the said checking account was in the name of C.H.Spohn,Demmel Drive,Canonsburg,
Pennsylvania and was numbered 10 240284 in the Union National Bank of Pittsburgh;that
the records of said account will bear out the said deposits evidenced by the attached deposit
receipts;that attached hereto is a photoo.opy of the adding machine tape which I used in
arriving at the total of the debt owed by the decedent to me in the amount of $6,556.60;
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that as of the date of the decedent's dea th,your deponent had not received payment for
said debt;and decedent at all times up to the date of his death acknowledged the
existence of said debt.
Elsie Opferman
Sworn to and subscribed before me
thiso1.w\day of~:i:iwk/1971.
JjlJ 1rl.1n~
Notary Public
ETHEl M.MATTHEWS,Notary PuTlTJO
Pittsburgh,Allegheny County,Pa.
My Commission Expires
September 25,1973
i\ffi~anit ®f 1fxrrutnr ~r i\bmiuilltratnr
j;tutr of Jrltlt!igluultiu.t !is:
<!tOUltty of!fi~m'\
Personally before ~e,the undersigned authority,a No:ta.r.:y...:P..ublic ..in and for said
County and State,appeared Elsie..'Opierman who,being duly
sworn according'to law,deposes and says that s he is the executor or administrator of the estate of
.........cleme.nt..,H SP-Q.tUJ deceased,that the foregoing schedules constitute a
complete inventory and appraisement of the real and personal estate oLClement..H Spohn ,
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,based upon a just appraisement of each
item made by the above named Executorix~l'tietorMe1":
ETHa~u::H~~i~~~~:::·:::::-.Jf~....~~~~.._...
PIttsburgh,AlleghCiny Couaty,Po.ADDITIONAL INSTRUCTIONS
1Jl~C~in~ISsJf8 ftt~ory must be filed within three months after appointment of personal representative.ep~.e';t:Jsuppfemental inventory must be filed within thirty days of discovery of additional assets.
3.1 Original and 2 Copies and 2 RCRI-34,Under $10,000;1 Original and 2 Copies and 2 RCRI-33,
Over $10,000,including Copy of Will;1 Original and 3 Copies and 2 RCRI-33,Over $50,000,in-
cluding Copy of Will and copy of Federal Estate Tax Return.
REFERENCE FOR ADDITIONAL COPY
Act of 1947 P.L.513 Sec.5.2,72 P.S.4844.2
lIuueutnrg aub ~pprat.6.rm.rut of the goods and chattels,rights and credits which
were of cl.~.mg.ut H S.p..QhJJ..Jate of lll..D.emme.ll..J.)x:iy.e M~.MJJ.r.r.F.\.y,.
Washington County,Pa.,taken and made in conformity with the abO"Ve affidavit.
DOLLARS CENTS
All that certain piece or.parcel of ground situate in the Town.shiP of [
Peters,Count:y of Washmgton,and Commonwealth of Pennsylvania,
known and deSignated as Lot No.5 in the John C.Gillespie subdivisio
of Purpart No.4 in the Division of the Samantha Gillespie Estate,thj
plan of which Division is recorded in the Recorder's Office of
Washington County,Pennsylvania,in Plan Book VoL 6,page 143,an
known as 111 Demmell Drive,McMurray,Pennsylvania.$10,500 00
,.
"\
1957 Ford Sedan
Ins urance premium refund,Silholl Agency
TOTAL
50 00
48 00
$10,008 00
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STATE OF PENNSYLVANIA,
WASHINGTON COUNTY,~55:
The within named Accountant being duly sworn according to law,depose and say that the above account
as stated is true and correct as =~••_verily believe,
Sworn and subscribed be:ore me thiS.....c2.UJJ.:....
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Warshington County,ss:I do certify t'hat I have given legal notice to all persons
concerned of the filing of the within account in the manner
prescribed by Statute and Rule of Court,as evidenced by proofs
thereof filed to No .....b.8..-::..7.0.:::.7¥..Q..
Witness my hand and official 'seal thiS...$.P"!!:........,0daYaL--------:_]J;;;;;Ji}Jifi;;;;;;7-:
Register of Wills
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IN THE ORPHANS'COURT OF WASffiNGTON COUNTY.
PENNSYLVANIA
No.63-68-439
ESTATE OF CLEMENT H.SPOHN.DECEASED
FIRST AND FINAL ACCOUNT OF ELSIE OPFERMAN.EXECUTOR
SUMMARY
SCHEDULE A
PRINCIPAL -PERSONALTY
Receipts
Disbursements
Page 3
Page 4
$2.898.70
2.330.0.5 '-.$568.65 C-
Receipts
SCHEDULE C
PRINCIPAL -REALTY
Page 5
-1-
",-..-."
10.500.00 L .
$11.068.65
,I
,.
THE BALANCE CONSISTS OF THE FOLLOWING:
PRINCIPAL -PERSONALTY
J
Cash on Hand
Cash distributed to Legate'es
(See Exhibit No.1.page 7)
$18.65
500.00
Automobile distributed to Legatee 50.00
(See Exhibit No.1.page 7)
PRINCIPAL -REALTY
$568.65
Property 111 Demmel Drive.
McMurray.Pennsylvania 10;500.00
$11.068.65 .
Subject to repayment to Accountant of $2.800.70 for which no
lien is claimed.
-2-
1969
Dec.22
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SCHEDULE A
PRINCIPAL -PERSONALTY
RECEIPTS
Inventory filed
Advanced by Accountant to pay
debts.administration expenses
and legacies
$
.'
98.00
2.800.70
.'
-3-
$2,898.70
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DISBURSEMENTS
Administrative Expenses
.',.'
1968
March 19 Register of Wills,
Letters of Administration,
two short certificates $11.50
23 Register of Wills,
Special Deputy 10.00
May 10 Washington County,
Assessment Record .50
1969
Dec.22 Register of Wills,file
Inventory and RCRI's 10.50
Aug.Register of Wills,filing
this account 21.00
Kaplan,Finkel and Roth,
A ttorneys fee 650.00 $703.50
Preferred Debts
1968
March 16 Beinhauer Funeral Home,
Funeral expenses 550.70
Other Debts
1968
March 4 Veterans of Foreign Wars,
Ambulance Service $20.00
16 James E.Parrish,M.D.,
Medical Services 30.00
16 Manuel C.Vallejo,M.D.,
Medical Services 200.00 250.00
Other Taxes
1970
March 18 Register of Wills,Payment
of Pennsylvania Transfer
Inheritance Tax 825.85
$2,330.05
-4-
1969
Dec.22
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SCHEDULE C
PRINCIPAL -REALTY
RECEIPTS
Inventory Filed
-5-
$10,500.00
,'
EXIDBIT NO.1
Payments on Account of Distributive Shares
PRINCIPAL -PERSONALTY
1969
Dec.5 Howard D.Spohn -Cash $50.00
5 Arthur Spohn -Cash 50.00
5 James Spohn -Cash 200.00
5 William Spohn -Cash 200.00 $500.00
Elsie Opferman -1957 Ford
Sedan delivered 10-29-68
-7-
50.00
$550.00
w.28152
Sworn to and
"
..Observer .Reporter
WASHINGTON,PENNSYLVANIA
PROOF OF PUBLICATION
In compliance with the News.paper Advertising Act of 16 May,1929,
P.L.1784,:liS amended.
Commonwealth of Pennsylvania,County of Washington,55:.
Personally appeared before me,a Notary Public in and for said County
and State,._..__..Ric_ba_r.~·;t..~_..CQW_~n ._...._.__._..,who being duly s,worn
according to law,deposes and says tha;t he is the ..~e.(:__!.y.•__..~_..T.re_as.
of the Obs'e,rver Publishing Company,a Piennsylvania corporation,and its
agent in this behalf;that the said Company is,the owner and publisher of
the Observer-Reporter,sucC'essor to The Washington Observer,established
Septermbe'r 18,1871,and The Washington Reporter,established August 15,
1808,a daily newsrpaper of general circulation,printed and published and
having its place of bus,ines's at Washington,Washington County,Pennsyl·
vania,where it or its predecessors have been established and published
continuousIy for more than six months'prior to the publication of the notice
hereto attached;th:lit the printed notice or advertisement hereto attached
is a copy of an official advertisement,official notice,legal notice or legal
advertisement,exactly as printed or published in the Obs1erver-Reporter in
its regula·r editions on the following date or dates;..... ..
____________~.~~~.~?~.t ~P.~_~J..__~~_p.~__..5!.,~_'_ML ..__..
that neither thoe affiant nOT the Observer Publishing Company is interesited
in the subject matter of said notice or a;dvertising and that all of the allega-
tions'of this affidavit as to the time,place and charade,r of publication
are true.c?./.J LJ
....................__C;~6.?...£L ~~[:E':~.
sUbscti~ed before me this__Jl day oL~Pr.,j,J.__.l'-()8/~~k.~.kl...~d~...--....__..----__--V ,.;Al'KI 'f~,."H P ~r---d".;;.----.
I,','!\,,~\l-.~I
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-EXECt'TRIX NOTICEEsta~e of CLEMENT H.SPOHN de-ceased,late of McMurray.Washing.ton County,Penna.
Letters Testamentary upon the
above estate having been granted totheundersigned,notice is hereby.given to those indebted thereto to
make im~ediate payment,and tothosehavmgclaimsordemandstopresentthemforsettlement.
Executrix:
Elsie Opferman111DemmelDrive
McMurray.Pa.15317DavidRothAttorney424FrickBldg.
Pittsburgh.Pa.15219
6872·'\inn.·31.
r Washington County Reports'
~A:~
Washington,Pennsylvania
(PUBLISHED BY WASHINGTON COUNTY BAR ASSOCIATION)
Estate Notices
The Register of Wills has granted letters.
testamentary or of administration,in the
following estates.Notice is hereby given
to all persons indebted thereto to make
payment without delay and to those hav-
ing claims or demands to present them
for settlement to the Executors or Admin-
istrators or their Attorneys.
..
• • • • ••••• • • • •••• •
PROOF OF PUBLICATION
In compliance with the Newspaper Advertising Act of May 16,1929,P.L.
1784 Sec.3,paragraphs (3)and (25).
COUNTY OF WASHINCTON )
STATE OF PENNSYLVANIA (SS.
Personally appeared before me,a Notary Public in and for said County and
Commonwealth,CHARLES C.KELLER,who,being duly sworn,deposes and
says:that he is the Editor of the WASHINGTON COUNTY REPORTS, the
official legal periodical for said Washington County,publisbed weekly having its
place of business at Washington,Washington County,Pennsylvania,and is act-
ing as its agent in this behalf;that the said WASHINGTON COVNTY
REPORTS was established on March 31,1920,and was designated as the official
legal publication for Washington County,Pennsylvania,by order of the several
courts of said County,dated November 11,1920;that the printed notice or adver-
tisement attached hereto is a copy of a notice or advertisement,exactly as printed
or published,which appeared in the said legal periodical in its regular issues on the
following dates:
SPOHN,CLEMENT H.,Dec'd.
Late of McMurray,Washington Coun-ty,Penna.
Execut~ix:Elsie Opferman,111 Dem-mel Dnve,McMurray,Pa.15317
LAttorney.:David Roth,424 FrickBldg.,PIttsburgh,Pa.15219
--~--------~---~-_.
--_._----~~?:~~---~-~-~---}?_~_?_---_._------_.__--..-.-._--_.-..
._~p.!:'.;_~.__1..L_~:!.'y?~?...___.__.__.
that the affiant or the corporation in behalf of which he is acting is not interested
in the subject matter 0 aid otice or advertising and that all of the allegations of
this affidavit as to t tI place an5l7characte~e 0Ub'cat"~tue.
",<,.-/~("~U~_{v)_'.~'"""••1 _____
Sworn to and SUbSCI~::;:e t~:·m_"'"·'~·!·-="'::·:··':::::::·~"Edit~;
...!.!.!~day Of.....~P.:;~!,196__._~..
.._J;..rrze.J{..£.,~..(§~..
otary Public
KATHE'.RINE C.YARD,Notary P
Washington,Washington .Co.,~..~
My Commission Expll'eS ./
November 1,19611 .
..\.
PETITION ,SUR AUDIT
IN THE ORPHANS'COURT OF WASHINGTON COUNTY
Testate Form /
..,
Estate of CJ~.m.~.nt..H!?P.9.hg --.
Deceased
No 1~.~..9L~.~!?~A.A.
Fiduciary ~~f?t.~..QpJ~.~.~.~~.
Date of Date of
Decedent's death M~F..c;.h..~.l..}.~.~.~Grant of Letters M~F..c:.~..??~~~.~.?.
This is the .JtF.§.L?:~,g..JA~~:account filed in this estate
If there have been former accounts filed in this estate,list file number or number and term NQn.~.
Election to take
Under or Against will.(cross out one)
Date Election Place of;
Filed Record .:'.
Name of surviving spouse ~~P._.~,
List issue,where material:
Did de'cedent marriafter execution of will?{indicate}~:ex,No.Any children born after execution of will?{indicate}
)(leX No.If answer yes,name the'm ,
Leg,atees Relationship Interest Fiduciary,if deceased or not sui juris
Howard Spohn
Arthur Spohn
James Spohn
William Spohn
son
son
son
son
$50 specific bequest
$50 specific bequest
$200 specific bequest
$200 specific bequest
residual legatee and devisee
List,if exceptions to above:
Not applicable
Adeemed:Revoked:Lapsed:Abated:Give Cause:
If partial intestacy,give facts:None
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.:k\lm.
If any exception give cause:.
File copy of Notice
and date of mailing QP._~.Y..!.~!?);~~~tR:K.tP._~~F..~.~t.~.~.p.§!:F..ty...t.1?.~~~t.~QpJ~!.~.?:~/~~~.c;.~tr.t~.~.~~.
accountant.
Is estate subject to the filing of a Federal Estate Tax Return?N~::___.~,.
Actual payment made on Pennsylvania Transfer Inheritance Tax.Amount $..a.Z.R.J3.!;>_.._ ___.._._.
If the Will makes any portion of estate subject to a life-estate,give name and birth date of life tenantN.aLapplicable
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 adjudica·tion,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:
Total additional debits (Add)
Itemize any additior:ltJl credits not shown by account:
Total additional credits (Subtract)
Balance for distribution
$ _..N~p.-.~.
$NQp..E?.:_.
$~.L..Q.~§.•..~~_ .
$.J•.L..QQf3.•J~~.
If balance for distribution is not in cash,list each item held in kind,giving appraised Value (or distribution Value);
Cash
Property -111 Demmel Drive,
McMurray,Pennsylvania
$18.65
10,500.00
~_._._--_.~
1.1 .-".~-~...
;-----------0_-__....
],'"
If Family Exemption claimed by Petition,give place of Record:~.<?.L~p.p.~~.~~!?~~.
If F 'I E t"I'd t d't .I'h'db'f CI'Not annlicableamiyxempIonIScalmea'au I I give namel re atlons Ip an aSls or alm:t'".t'.•••..•.•••.••••••...•••••••••
List any advancement or'distribution on account that has been model and nature and amount of same:
L
Cash distributed to legatees (See Exhibit No.1 of account)
Automobile distributed to legatee (See Exhibit No.1 of account)
$500.00
50.00
Suggested distribution of balance shownl both as to principal and incomel attaching signed and itemized elections
to take in kind if balance is not in cosh:residuary shares being stated in proportions:
See attached "Schedule "A"
\
COUNTY OF WASHINGTONI SS:
COMMONWEALTH OF PENNSYLVANIA.
\.
The above named Fiduciary or representative thereofl
being ,duly doth depose and say
that th'~facts set forth in the foregoing petition are true
to the best oL knowledge and belief,
................................................to and subscribed before
me this.../l.'..4:t'..day of..4p~.....19.'7.J?.
Signature of,Officer.~..~..k.
"NOTARY PUBLICTitleofOfflcer"..r.•••I_._••,~••~,,,..=W..,,"<.••••WASHINGTON.~iA;:;h,il,i'JI~vU.,-,;..,,,.
.MY COMMlSSIQrl EXPIRES rNW 2G.1973Officeexplres .
And your petitioner will ever praYI etc,
~Ii,()h)..........~-r/.p~':.
,"'1.
..
<i
1
No..1=.?~..C?L~.~.??A.A.
Estate of..Clemeni.lL..S.p.ohn _
Deceased
Fiduciary.._._.~~~J.~_.9.eferman..................................-.._-_......
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:pa rag raph b-c;and divisions
thereof:shown on pages 23-24.
1.Written praecipes 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 liens in case any of the
funds for distribution are from judicial
sale of real estate.
9.Signed and itemized elections if any
distribution in kind.
10.Copy of Federal'Estate Tax return if es-
tate is subject thereto..
.._R~yJsLRQth _ _ _ .
Attorney.
~2
'Vd "00 N01:)NHISVI.\
"l-II'I 1°'r"j('I~""~11\:\.i t,:J ..).v ~\,j
oNIIi'''.TL SS(HJ
~tl 6 I·IV 0 :]~II.~
((1 0j~.I I.·i -/!-;....~.....rf i -or
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----.-
~lt tqt OJnurt nf OJnmmnu 'l~ua nf mua4iugtnu OJnuuty
®rp4uua'OJnurt miuialnu
In the matter of the Audit of Account in
Estate of CLEMENT H.SPOHN
TO THE AUDITING JUDGE:
~63-68-439,No.----:;-_
Enter_---'ffi""'y.:J-.,appearance for Elsie Opferman I Executrix
day of December ,19~
N.B.-Counsel shall,by separate paper,present a concise statement of each
claim,w.ith supporting caIcuIa tion of any interest claimed.Objections
to an account as filed,shall be concisely s tated in a separate paper.
Council suggesting proper distribution shall file a separate concise state-
ment in that regard.
;.-,...::;.
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en
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NOOn 63-68-439
In re Audit of Account in Estllite of
CLEMENT H.SPOHN
AUDIT
'rarripr fnr Appraranrr
FOR
ELSIE OPFERMAN,EXECUTRIX
T1AVTD ROTH
Attorney
~2
Ka.t>lan,Finkel &RothFr~ck Building
Pittsburgh,Pa.15219
Form RCC-33
RESIDENT DECEDENT
·'
~II i
/~
COMMONWEALTH OF PENNSYlVAN IA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
COUNTY OF
WASHINGTON
KKKmKKNX
IMPORTANT:This return must be completed in detail and filed in duplicate,with will attached,with the
Register of Wills of the County where decedent resided;Return is due within one year after
date of death,unless an extension is granted hy the Secretary of Revenue.(Section 703 of
~~e Inheritance.an~.E~tateTax Act of 1961.)
Executor
}
AFFiDAVIT OF
•••••••••u :=O;~
County
IN THE MATTER OF THE ESTATE OF
..GJ~m~.pt ...H.~....$PQ.h.r.:1.•.....q~.G.~.al?.~.g ...
(State full name of decedent)
Late of W.<:1,?hJpg1;.9,p,.
State of u.:P~p,p,I?Y~Y<¥.l.J?-.... }ss:
County of ....A1.1.~g?~£lY.I
.................................~.1..~.~.~9p~~J.:'.~.Cl:r.:t.~'1..'f/::7:?'1.{~+~.
~of the estate of the above-named decedent being duly sworn,deposeS and sayS
Decedent died .........M.?-rchu~.u
.(Month)
...u'1968,J
L
r :::,.~~~eaving a last will,copy of which is hereto attached.}
(lJay)(Year)~~
Name and address of attorney
other authorized representative
whom all correspondence should
mailed.
or}'
to
be
~"'.,
...Davicl:Et()tl1L ~sqUJ:r.~.
424 FriG~BuildtIlg..Pgh.,P::l,.lQ2UL
That as such ~~~.~~~g~deponent is familiar with the affairs of said estate and the property con-
(Exec\!tor·A(lministrator)
stituting the assets thereof and their fair market value.
That at the time of death there was no safe deposit box registered in decedent's individual name,or jointly
with,or as agent or deputy of another,or inrlecedent's individual name,with right of access·by another as agent
or deputy,with the exception of the following:-
NAME AND ADDRESS OF BANK OR OTHER INSTITUTION THIS SAFE DEPOSIT BOX RENTED RELATIONSHIP OF JOINT
IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX IN NAME OR NAMES OF HOLDERS TO DECEDENT
NONE
That the contents or said safe deposit box or boxes are itemized under Schedules of this
return,with the exception of the following,for the reasons hereinafter set forth:
That Schedule A attached hereto and made part hereof sets forth full v and in'detail all the
real property in the Commonwealth of Pennsylvania of which decedent died haVing an interest therein.It
also sets forth the mortgage encumbrances upon each parcel of real property at the date of death,giving
the amount still due at death,name of mortgagee,date,rate of interest,and book and page of record
thereof.It also sets forth in the columns provided therefore the assessed valuation of each of said
parcels,the estimated market value thereof as of date of death of decedent.
That Schedule B attached hereto and made part hereof sets forth fully and in detail all personal
}property wheresover situated owned by the decedent at the time of death;all moneys left by the decedent"..
at the time of death,whether in decedent's immediate possession,standing to decedenVs credit in banks
of deposi t,savings banks,trust companies,or other institutions,whether individually,or in trust for
any other person or persons giving also separately the accrued interest thereon,if any,down to the last
interest day prior to decedent's death in the case of'savings banks,and to the date of decedent's death
in all other cases;all bonds,postal saVings,treasury certificates or notes and other evidence of in-
debtedness of the United States to the decedent;all obligations,whether by statute or agreement they
are designated as tax free,of the United States,or any state,or political subdivision thereof,or of
any roreign country,whfch are ownerl at the tlme of death;all wearing apparel,jewelry,silverware,pic-
tures,books,works of art,household furni tu~e,horses,carriages,automobiles,·boats,and any and all
other personal chattels of whatsoever kind or nature,left bydecedent,togethe'jo with the fairly estimated
market value thereof;all bonds and mortga!!es held by decedent and of all claims due and owing ~ecedent
,it the time of death,and all promissory notes or other instruments in writing for the payment of money
o ~wlti.ch decedent di.ed possesserl,of whatsoever nature,wi th interest thereon,if any,giving the face
';'tIu"!iiUi!estimaterl fair market value thereof,ann if such esti.mated fair market value be less than the
",ll'"\"I liP,it sets forth briefly the reasons for such f1epreciation ·as to each item;all moneys payable
lo thl'pstate from life insurance polici·eS<.carried by decedent;all annuity and endowment contracts the
r rocee<ls of which were payable upon the death of the rlecedent;and all the corporate stocks and dividends
d"e thereon and unpai.d as of the date of death,bonns and accrued interest thereon to the date of dece-
rlp.nt's death and other investment securities owned by the decedent at the time of dellth,with the market
,·,tI"...fhpl'pnf'fit such time.
,.
'..-.,
In the case of securities of close or family corporations,the values reported.are as far as
possible substantiated by financial statements of the corporations,showing the assets and liabilities
thereof as of the'date of death.The schedule also sets forth the interest of decedent at the time of
death in any co-partnership or business,and in support of th~value of such interest there is annexed to
said schedule,financial statements showing the assets and liabilities of said co-partnership or business.
A copy of the co-part!!ership agreement,(if oral,a statement setting forth the nature of the agreement)
together with a statenient setting forth the character of the business,its location,and such other facts
pertaining to the business as may be pertinent to a fair and just appraisal of the decedent's 'interest
therein mllst be submitted.It should also set forth in itemized form,together with the fair market value
thereof,any other property owned or bequeathed by the decedent at the time of death..
The Schedule C attached hereto and made part hereof sets forth a true answer to each inqUiry
contained therein and in the case of transfers ofproperty,real or personal,within two years of decedent-'~
death,in contemplation of decedent's death,or intended to take effect in possession or enj~yment at or
after death,said schedule sets forth the nature and value of such property,to Whom transferred,the
relationship of the transferees to the decedent,the proportionate share received by each transferee and
all other facts of a pertinent nature regarding said transfers.,In the case of transfers intended to
take effect in possession or enjoyment at or after death,there is also attached to the schedule a cOllY
of the deed,trust agreement or other instrument creating the trust.Ther,~is also set forth in said
schedule a list of all property,real and personal,with its value,which pass~s at decedent's death by
virtue of the exercise by decedent,either indiVidually,or jointly with another,or any power of appoint-
ment vested in decedent,either individually or jointly,~y.the Will,deed,or other instrument of another,
With a copy of the instrument creating such power attached to the schedule.
That Schedule D'attached hereto and made part hereof sets forth the names and addresses of all
persons beneficially interested in this estate at the time of decedent's death,the nature of their res-
pective interests,their relationship,if any,to the decedent,together with the ages at the time of
decedent's death of all minors,annuitants and beneficiaries for life under decedent'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 death,their issue,and the relationship of such .issue to the beneficiary.
That Schedule E attached hereto and made a part hereof sets forth all property,real and per-
sonal,owned by the decedent jointly with another or others,including intangible,standing in the name
of the decedent and others,plus the date and place of record of instruments effecting the vestiture of
real estate and the date of acquisition of personalty,plus the name,address and relationship,if any,
of co-owners to the decedent.
That Schedule F attached hereto and made a part hereof sets forth fUlly and in detail all debts
and deductions claimed for and on behalf of this decedent's estate,including fUneral expenses paid;
family exemption,where applicable;costs of administration of this estate;counsel fees and fUdiciary's
commissions paid or to be paid;cost expended for burial trusts,tombstones or gravemarkers,and reli-
gious services,in consequence of the death of the decedent;debts and claims owing and unpaid at time of
~.death;taxes accrued chargeable for period prior to decedent's death (except.those allowed under Section
651 of the Inheritance and Estate Tax Act);together With a statement of collateral pledged for obliga-
tions,if any.It is agreed that the fiduciary will present proof of said claimed obligations upon re-
quest,that if the amount actually paid in settlement of any fee,commission or debt is less than the
estimated amount claiming and allowed,that the same will be reported to the Register of Wills,and that
~the amount of tax assessed can be reassessed in accordance therewith.
That the totals of the appropriate columns in Schedules "A","B", "C","E",and "F"as directed therein,.
have been carried forward and properly registered in the Summary.
···~········-{{i!iiA£~·~·····~..·········..···
..JJ.1 D.e.mm.el...Dr.iye..
(Street Numbe1')
....l.\I1:~.~~EE..~Y..~~.~.~J.~.~..1..?..
(City or Town and State)
En~n.r.1.rlll\TTHEWS,Uotary Public
Plttsb!lrgh,AI!(J3l1eny C:>:;nty,Pa.
rIl'j CilmUliasion Expires
Seotember 25)t973NOTE:Before sign10g affiaavit make sure all blank spaces in the affidavit and schedules annexed are
filled in with details or the word "None",and in case the assets include rare and unlisted securities,
securities of close or family corporations or an interest in any co-partnership or business,that the
data and statements required under the paragraph above relating to Schedule "B"are attached.Also make
certain that column #1 in the "Summary"has been properly completed as above-directed.
Subscribed and sworn to before me this .
December 69...................................?:t~......day of "~19 U ..
.................~<6ttl.1?f...1;[~.
RCC-3'4 (1-114)
".~OMMqt'l"YEALTH OF PENN'SYLVAtilIA
\Dl:PARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "A"
REAL PROPERTY
Real property in Pennsylvania,with statement of mortgage encumbrances upon each parcel at death of dece-
dent.Where property held as joint tenant or tenancy by entireties,report on Schedule "~".Property hf'ld by
thede.cedent as tenant in common with another or others,should be identified as to quantum of interest and
the estimated value should be that of the decedent's interest only.
The real property located In the Commo['lwealth of Pennsylvania should be
described by lot and block number,street and street number,together wi th
a general description of the property,with a reference to the record of the
conveyance by whi ch the decedent took title;If a farm state number of a-
cres;also statement of mortgage encumbrances upon each parcel at death
of decedent.Taxes,assessments,acciued Interest on mortgages,etc.,are
to be listed on Schedule "F"and must not be deducted from this schedule.
(1)(2)(3\.1DE:PARTMENT ,-
ASSESSED VALUE VALUATION
FOR YEAR OF ESTIMATED CAUTIONDECEDENT'S MARKET VALUE (Do not write
DEATH In this space)
All that certain piece or parcel of ground situate in
the Township of Peters"County of Washington"and
Commonwealth of Pennsylvania"known and designate~
as Lot No.5 in the John C.Gillespie subdivision of
Purpart No.4 in the Division of the Samantha
Gillespie Estate"the plan of which Division is re-
corded in the Recorder's Office of Washington
County"Pennsylvania"in Plan Book Vol.6"page 143"
and known as 111 Demmel Drive"McMurray"
Pennsylvania.$4,900.00
5'~..
-";.,/
/'
Insert this total opposite "real property",Schedule "A"in the X X X X X
"As Reported"column on the lost page of this return.
"---------.--
$10~.508.00
r"'.....'.~\~-COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "B"
PERSONAL PROPERTY
INSTRUCTIONS:This Schedule must disclose all tangible and intangible personal property owned individually
by the decedent,at the time of his death.Property owned by the decedent jointly with another or others
must be listed under Schedule "E".Intarigible personal property,titled in the name of the decedent,but
payable at death to another or others,including but not limited to P.O.D.U.S.Savings Bonds and tenta-
tive trust accounts,must be listed,despite the fact that they are not of the administered estate.
Tangible personal property should be listed first (e.g.jewelry,wearing apparel,household
goods,and furnishings,books,paintings,automobiles,boats,etc.)
Intangible personal property,such as bonds,treasury certificates,cash on hand and in bank,..
stocks,'mortgages,notes,together with accrued interest or dividends,salaries or wages,insurance pay-
able to the estate or fiduciary in said capacity,partnership interests,interest in anyundistributed
estate or 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 ITEM UNIT ESTIMATED DEPARTMENT VALUATION
No.List and describe fully VALUE MARKEl'VALUE (Do not write in
/this space)
l.1957 Ford Sedan ~~$50.00
2.Insurance premium refund.Silholl Agency 12 48.00
.
Insert this total opposite "Personal Property",Schedule "B"in X X $98.00the"As Reported"column on the last page of this return.
Rcc.,-36
.'
".·.·('.m~rON1\'EALTH OF PENNSYLVANIA
TIL\.NSFER INHERITANCE TAX
~SSIDENT DECEDENT
SCHEDULE "c"
TRANSFEIlS
(1)Did decedent,within two years of death,make any transfer of any material part of his estate,without
receiving a valuable and adequate consideration therefor?(Answer yes or no)No
(2)Did decedent,within two years of death,transfer property from himself to himself and another or
others (including a spouse)in joint ownership?(Answer yes or no)No
(3)If the answer to (1)or (2)above is in the affirmative state:
(a)Age of decedent at time of transfer _
(b)State of decedent's heal th at time of making the transfer.(Note 1).
(c)Cause of decedent's death.(Note 1).
(4)Did decedent,in his lifetime,make any transfer of property without receiving a valuable or adequate
consideration therefor which was to take effect in possession or enjoyment at or after his death?
(Answer yes or no)__N~O~_
(a)Was there any possibility that the property transferred might return to transferer or his
estate or be subject to his power of disposition?(Answer yes or no)__
(b)What was the transferee's age at time of decedent's death?_
(5)Did decedent in his lifetime make any transfer without receiving a valuable and adequate consideration
therefor under which transferor expressly or impliedly reserves for his life or any period which does
not in fact end before his death:
(a)The possession or enjoyment of or the right to income from the property transferred?
(Answer yes or no)__~N~o~_
(b)The right to designate the persons who shall possess or enjoy the property transferred or
income therefrom?(Answer yes or no)__~N~O~__
(6)If the answer to (5)(b)above is in the affirmative,state whether the right was reserved in decedent
alone or others -;-_
(7)Did decedent in his I ifetime make a transfer,the consideration for which was transferee's promise to
pay income to or for the benefit of care of transferor?(Answer yes or no)No
(8)Did decedent,at any time,transfer property,the beneficial enjoyment of which was subject to change,
because of a reserverl power to alter,amend,or revoke,or which could revert to decedent under terms
of transfer or by operation of law?(Answer yes or no)__~N~O~_
(9)If the answer to (8)above is in the affirmative,was the power to alter,amend,or revoke the inter-
est of the beneficiary reserved in the decedent alone or the decedent and others?
(Answer yes or no)_
NOTE 1:The answers to these questions should be supported by affidavit by the attending physician as
well as a copy of the death certificate.
NOTE 2:If answer to any of the above questions is yes,set forth below a description of the property
transferred,it's fair market value at date of death,dates of transfers and to whom transferred,with
relationship of transferees to decedent,if any.Submit copy of any trust deed or instrument,if trans-
fers are claimed to be non-taxable,also submit detailed statement of facts on which said claim is based.
NOTE 3:List applicable property below in manner in which provided in Schedules A,B,or E.
I.
ITEM DESCRIPTION MARKET VALUE
(Estimated)
DEPT.VALUATION
(Dept.Only)
Insert this total opposite "Transfers·,Sehedule "C"in the
"As Reported"column on the last page of this return.
.,..
SCHEDULE "E"
JOINTLY OWNED PROPERTY
CCMMONWE/\LTH OF PENNSYLVA.NIA
TRANSFER INHEltITANCE TAX
RESIDENT DECEDENT
..,...
J'i'CC-38
INSTRl'CTIONS:This schedule must disclose all property,real and personal,owned by the decedent jointly
wi th another or others,including intangibles,standing in the name of the decedent and others.List
real estate first,as entireties,or joint tenants,giving brief description,as indicated under Schedule
"A",plus the date and place of record of instrument effecting vestiture,but do not include entireties
or out of state real estate value in estate valuation column.Personal property should be listed as in
Schedule "B",plus date of acquisition,and the name,address and relationship (if any)of co-owners to
the decedent.
Description of Property,Date of Acquisition,Name I
Address and Relationship of Co-Owners,and Place I
of Record of Instrument,where Real Estate.!
Unit
Value
percentage
Share
Estate
Valuation
DEPARTMENT VALUATION
CAUTION-Do not Write
In This Space.
Value of Value of
Entire Decedent's
Property Interest
NONE
Insert this total OllPosite "Jointly Owned Property",Schedule ."E"
in the "As Reported"column on the last page of this return.
·~C£:-':\7':..'(12-63)~
COM~1ONWEALTIl OF PENNSYYLANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "0"
'\'
~-..
BENEFICIARIES
t
BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED(If step-children or DATE INTEREST OFstatefullnamesandaddressesofallwhoillegitimatechildrenDECEDENTOFBENEFICIA~Y
ave an interest,vested,contingent or other-are involved,set STATE YES IN ESTATE
wise,in estate)forth this facL)OR NO BIRTH
Howard Spohn,Son Yes ~l:\n nn C!.....o"ific beauest
.L
Venetia,Pa.t
Arthur Soohn Son Yes $50.00 soecific beauest
Houston,Texas
James Soohn Son Yes $200.00 snecific beauest
2023 Spring Hill Road,
Pittsburgh,Pa.15243
William Soohn Son Yes $200.00 specific beques
Pittsburgh,Pa.
Elsie Qoferman None Yes ResidlEof Estate
111 Demmel Drive.
McMurray,Pa.15317
,.~
~
.,
f
,
..
..-
(
h
Deponent further says that all the above-named beneficiaries are living at this time except below:
NAME DATE OF DEATH RESIDENCE
_.
(Executor-Administrator
must complete "As
t
il Reported"column #1.):;~No.Year .J.9.68~A~X~
II Cl ...,'"O~..,..,('l)('l)
P.'"THE II ~§~~
Vl Vl ::s...,(t'~~~IATTER OF THE APPRAI5EMENT II ~;;l ........g~'"0 ('l)cr ..,..,
OF THE 1·1 co ..g ~tTl .'~
ESTATE OF II S-~II r'
II ~II·
CLElVIE~'J:':fI.1?:f>9HN,.
Deceased
Peters Township,
Late of .Mc::lVIUI'r.gyJP~AAsylvania.
.~
County of .WaSfl1Ilgt()P.~
~.
Commonwealth of Pennsylvania II;;\-.~-.Jo-()
~~~()n n;:r ;:r ;:r
REPORT AND APPRAISAL II n t:ri >=::;:
-&)--(h --&)-:.....:.....
:0 ..0-;:..Vl:01 :01
:CD :CD O~~
.:(Xl :(Xl :O('l)~
:.:.:.'g ~
:0 :0 :0..,
:0 0 :0 r0-c..
~..
"
'-(h _-(h -&).~_
David Roth,Esquire
Kaplan,SFinkel"and,Roth(",~'~.~.(j424Fric-k·,Building,1d
Pittshlrgh,Pennsylvania15219
c:::('"•r~1"1-Co •l..,(:J "'-1 r~-1
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RCC-311 (lr&81
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SUMMARY
Estate of SPOHN,
(Last Name)
CLEl1ENT
(First Name)
H.
(Initial)
DATE OF DEATH 3-9-68 FILE NO.63-68-43L
REPORT OF INHERITANCE TAX APPRAISER
I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of Washington
Pennsylvania,do respectfully report that I have appraised the real and personal property as reported in the foregoing return at
the values set forth opposite each item in the last column to the right in Schedules "A","B","C",and "E".
Dated:---:°""20--..:;;1'"""9,---+7°7-_03-09-68
REPORT OF THE REGISTER OF WILLS
.~
UEGISTER OF WILLS ~Dated:__--:::.0=2--=1.....9.....-.....7=0 _
I,the undersigned duly elected Register of Wills in and for Washington County,Pennsylvania,do respect-
fully report that I have allowed deductions in the amounts claimed by deponent,except as to those items where a greater or
lesser amount is set forth in the last column to the right in Schedule "F",which great lesser amount represents the sum
allowed as a deduction.
l'~')()()
98 00
13,598 00
8,029 30
5,568 705,568 70
8.029 '30
13,598 00
VALUE AS REPORTED VALUE AS APPRAISED VALUE AS REAPPRAISED
$=_~§~,5~~F $00-$------+--
INVENTORY
Real Property (Schedule A)
Personal Property (Schedule B)
Transfers (Schedule C)
Joint -Held Property (Schedule E)
TOTAL GROSS ASSETS
Less Debts and Deductions
(SCHEDULE F)
CLEAR VALUE OF ESTATE
Valuation of life estates or -t=-t
FOR USE OF REGISTER ONLY
Tax on $---------,::-:::-;:::-i-=::--~
Tax on $500 00 ~
Tax on $5%
Tuoo$lK
Tax on $l)068 70 (15%)ExemPtions=======~F==-~Total Estate --I-__
TOTAL TAX
COMPUTATION OF TAX
$------""""":+-,,~-$----"3:...;:0+.::.=...00_
$-------+--
$------="...,.,.+.,......-
$-.l7...::6>..:::+10'3::::..::..°_
$------_.1..---
(*)As evidenced by Charitable
Exemption Certificates issued
by the Secretary of Revenue.
Less tax previously paid
BALANCE
Less 5%of tax if paid within
3 months after death ::::::::::!=t==
BALANCE OF INHERITANCE TAX DUE $l=
Add interest at rate of 6%from_____to $--------1
AMOUNT OF ESTATE TAX ASSESSED $----L-
Estate tax paid $l-
BALANCE DUE $----~I ___
Add interest at rate of 6%from t=
------lto-----$-----~,
TOTAL TAX BALANCE $-----~PAID $.....1
FOR USE OF REGISTER ONLY ADJUSTMENTS
NOTE:Where subsequent adjustments are made to the above computation of tax by the Register of Wills,for proper reason,
same should be noted below,with short explanation.
Will
Administration t No.
IN THE
Year .
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
CLEMENT H.SPOHN
Deceased
Late of .
County of
p.El'Ea$l'W!.
WASHINGTOO
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
Form RCC-2
--COMMONWEALTH OF PENNSYLVANIA .DAT..E February 19,1970..~...................................................................................................,......
-Dll:PARTMENT OF REVENUE RESIDENT INHERITANCE TAX .............................Y.l.~.::>.~.~~.f2~?.~.................BUREAU OF COUNTY COLLECTIONS COUNTY ......
HARRISBURG.PENNA.17127 APPRAISEMENT FILE NO........................??..:.9.?..:.4?...9..................................
Whereas,..............................................gJ.~m~.nt.....H.~....$.p.Qhn..............................................late of ..............................:P..~:t.~r~....'I.'.w.P..!..........................................
in the County of .................................................W.~.~.hJpg.t.9..n .................................................Commonwealth of Pennsylvania,having died on
the .........................................9....th.........................................day of ...............................~~.:3:r..c::h .............................19.....Q.?,seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I,..................................!~.~.~.~......9.h.~..~y............................................................,an appraiser duly appointed according to law,
having been designated to make a fair and conscionable appraisement of the said estate,and to assess and fix
the cash value of all annuities and life estates growing out of said estate,hereby file the following appraisement:
In the event that any future interest in this estate Is transferred in possession or enjoyment to collateral heirs of the decedent after
the expiration of any estate for life or for years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer
inheritance taxes at the lawful collateral rate on any such future interest.-
Unit AppraisementDescription0'AII.t Values Made for InheritanceTaxPurpose.
$
REALTY:..
All that certain piece or parcel of ground situate in
the Township of Peters,County of Washington and
Commonwealth of Pennsylvania ,kanown and designated as -
Lot No.5 in the John C.Gillespie subdivision of --
Purpart No.4 in the Divison of the Samantha Gillespie -
Estate,the plan of which Division is recorded in the
Recorder's Office of Washington County,Pennsylvania,
in the Plan Book Vol.6,page 143,and knonw as III
Demmel Drive,t1cMurray,Pennsylvania.13,500 00
PERSONALTY:
1957 Ford Sedan 50.00
Insurance premium refund,Silhol Agency 48.00
98.00 98 )0
Total 13,598 00
-
Having been duly swo.rn according to law,I do hereby certify that the above appraisement is made in con-
formity with law on this ...............................................................day of ................................................................................................................................................19 ...............
..................................................................................................................................................................
Appraiser
............................................,.....................................................................................................................
(Number and Street)
.........................................................................................................,..............................,Penna.
(Poet OfBee)
WASHINGTON County
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
CLEMENT H.SPOHN............
Deceased.
Late of
PETERS TWP.
Date of Death,1i~.~.~.h 9..1..3.::9.~?.
Appraisemel!t Docket Vol.37,.
Page,3.::C?:?~.9 No.....§?:::.~?..~43..9 .
Filed in Register's Office,F.:.E3.l:>~~y ;L,.9.19 .7.9
Amount of tax due,$_..
DEPARTMENT OF REVENUE
Received,
Examined and Approved,..
Wrote abo.ut Appra.isement,
Appeal f1'om Appraisement,..
Entered and ch.ayged,..
•
J
..
i
THE;SUM OF "I •••,••,,•
DATE APPROVED .
'j./pj!..~.o-7...1/
-1 ;-Z..e ?Y-,:o..:?-..
.DEDUCTIONS ALLOWED IN..,
STATEMENT OF DEBTS
AND DEDUCTIONS
OFFICE OF TME
REGISTER OF WILLS
AGENT OF THE COMMONWEALTH
OF _W~a~s=h:=in=g~t~o=.::n:...-__COUNTY
Form R~C}O
LATE OF Washington County..A)ESTATE OF Clement H.Spohn7d-/Y-20 March 9.1968"'....DATE OF FILING APPRAISEMENT DATi OF DEATH"
DATE NO.OF NAMIi:OF PAYEE REMARKS AMOUNTVOUCHlilit
196~
Mar.4 Veterans of Foreign Wars Ambulance Service 20 00
I16JamesE.Parrish M.D.Medical Services ~o 00
16 Manuel C.Vallejo.M.D.Medical Services 200 00
16 Beinhauer Funeral Expenses 550 70
16 Elsie Opferman Loans made from 1964 to
Date of Death 6556 60
19 Register of Wills Letters and two shorts 11 50
23 Register of Wills Special Deputv 10 00
M::lV 10 Rn::lrd nf AS1=:essment Certified Assessment so
Kaplan Finkel an :1IIRoth Legal Services 650 00
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HEREBY CERTIFY.THAT.TO THE BEOT OF
FUNERAL EXPENS"S AND EXPENSES OF
DEC£Al!IED.AS DEDUCTIONS FOR
~~~(L.S.l
pi an
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COMMONWEALTH OF PENNSYLVANIA }ss:COUNTY OF Allegheny
I,Elsie Opferman
MY KNOWL!DGE AND 8ELIEF,TH!FOREGOING IS A JUST AND TRI,I E STATEMENT OF DEBTS,
AD"'INISTRATION SUBMlrrED TO THE EST"'TE OF Clement H.Spohn
INHERITANCE TAX PURPOSES.---.._L16.zl ---
SWORN AND fl\,lnSCRIBED BEFORE "'E THIS DAY 01"Elsie 0February}11~7~2-tl.i2 m.
ETHEl M.MATTr:::l'/SPittsburg"All .I ,Nntary Pr'~'1'M C'~J leny G,llmt .vYommlssi'_",..y,?a.Sept b v"I:';r;il'es
\em er 25,1973