HomeMy WebLinkAboutOC1968-1049 - ESTATE OF MASSOCKDuplicate Letters
(Original Letters are lost
(llnmmonUttnlt~of Jtnnsylunnia,t 9S.
DlIa94tngton Qlonntg,\
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I,Josephine M.Dougla s ,Register for the Probate of Wills and Granting
Letters of Administration in and for the County of Washington,in the Commonwealth of Pennsylvania,
to Helen K.Massock
administr a trix of all 'and singular the goods and chattels,rights,and
credits,which were of Vincent R.Ma s soc k late of Washington County,deceased,
GREETING:
WHEREAS,th~said Vincent R.Massock late of
l8'a s tw,a shingt on in the county aforesaid,lately died intestate
-','(as is affirmed);,possessed of divers goods and chattels,rights and credits,within the said County,
,
,~Josephine M.Douglas
by reason whereof the,power,of granting administration thereof doth belong to me;I therefore,confiding
in your fidelity,do by these~sents--gl'aat-,untp y~p-:;t%9~~'rETTE-~~iQtf0lJMINISTRATION,here-
by committing unto you full power to administer the goods and chattels,rights and credits,which were
of said deceased within this Commonwealth,you having taken and"s:t;lbscribed the oath of office pre-
scribed by law;requiring you to well and truly administer the goods 'and chattels,rights and credits,
which were of said deceased,and to exhibit a true and perfect inventory thereof into the Register's.
office,at Washington,within ninety days,and to render a just and true account of your administration
at the expiration of six months from the,dat~h~reof,and to'_~~g:~~q,~IJJ,,(t~Q:@p'ly with the provisions of
,).----~~"--"...,,,---,,~.--","--',
the laws relating to inheritance taxes.
IN TESTIMONY WHEREOF,I have hereunto set my hand and
caused the seal of said Office to be affixed this 23rd.
day of November in the year of our Lord one thousand
nine hundred and Sixty Two
Josephine M.Douglas............................................................................................................
~Register.Josephine M.Douglas '
Duplicate Letters
14rUrrll of 1\~miuilltratiou
IN ESTATE OF
Vincent R.Massock
.......................................................................................................
.....2
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IN THE ORPHANS COURT OF WASHINGTON COUNTY,PENNSYLVANIA,
Estate of
VINCENT R.MASSOCK,
Deceased
)
)
)
)
)
No./.-QlIjor 1968,A. A.
FIRST AND FINAL ACCOUNT,
Of Helen K.Massock,Administratrix of the Estate of Vincent
R.Massock,late of the Borough of East Washington,
Washington County,Pennsylvania,Deceased.
DEBITS.
The accountant charges herself as follows,to wit:
To inventory and appraisement filed
To gain on sale of gold coin collection
$197,533.24
7,905.00
To gain on sale of office equipment and law
books (after correction in duplicated item
in inventory -'see credit taken)355.00
To gross receipts,law practice,Schedule A 342,709.33
To gain on sale of Washington Trotting Assn.stock 4,000.00
To gain on sale of 1702 ahs.,Western Pennsylvania
National Bank (formerly Duquesne City Bank,74
shs.)
To gain on sale of 1,000 sha.,Chemalloy Mining,
pledged to Pittsburgh National Bank,to secure
decedent's loans aggregating $175,000.00,and
sold by bank,12/17/62 .To net gain on sale of 315 shs.Chris Craft,10 shs.
Kalvar,and 5,000 Silver Creek
To net gain on sale of 2,000 shs.Chemalloy Ming.
and 12 shs.Pittsburgh C.&C.
To moneys advanced,12/6/62,by Helen K.Massock,
individually,from own funds,to prevent bank's
forced liquidation of pledged Duquesne City Ban
stock,complete payment of decedent's loans
and stop running of interest
-1-..........-t
27,336.00
154.54
513.78
446.45
9,197.63
.'i"f~
Total debits
-2-
$593,808.78
,.
CREDITS.
The accountant claims credits as follows,to wit:
1.00
10.00
10.00
1,313.50
19.00
1,000.00
Observer Publishing Co.,advertising letters
Josephine H.Douglas,Register,letters
Josephine H.Douglas,Reg.,short certificate
Helen K.Massock,family allowance
Deduct duplicated item in inventory,
."office equipment and law booksII
Washington Co.Reports,advertising letters
·Pittsburgh National Bank,application of pro-
ceeds of sale of pledged 1,000 shs.Chem~
1962
Nov 23
Nov 23
Nov 23
Nov 23
Nov 23
Nov 24
Dec 17
alloy Mining stock and gain on sale,to
decedent's debts aggregating $175,000.00
Dec 17 Pittsburgh National Bank,application of
prepaid interest inin~entory to loans
Dec 19 Rev.Reginald E.Dozer,conducting funeral
654.54
1,877.43
services
Dec 21 Anthony Not~,agent,admrx.bond premium
Dec 21 Harold's Flower Shop,flowers,funeral
Dec 21 Washington Hospital,last illness
25.00
260.00
59.80
15.00
1963
Jan 3 Stewart F.Barnhill Funeral Home,burial
Jan 8 Geo.T.Bisel Co.,bal.due,'law books,to
allow sale
1,899.46
98.54
Jan 8 West Pub.Co.,bal.due,law books,to
allow sale 71.76
Jan 29 Pittsburgh National Bank,application of net
proceeds of sale of decedent's stocks
pledged to secure decedent's said loans,
listed in inventory as 10 Kalvar ,100
U.S.Plywood,500 McGregor-Doniger,400
Pittsburgh Coke &Chern.,200 Textron,2,000
Chemallow Mining,400 Sunsht.e Mining,170
Reptiaic Industrial,and 400 Certainteed
-3-
'.l')):
/
Products,in part (balance being refunded
to accountant)
Jan 31 Register,short certificate
24,456.96
1.00
Feb 1 Bureau of Vital Statistics,death certificate 1.00
Feb 4 Helen K.Massock,account of admrx.?ompensation 1,000.00
Feb 4 Hubert I.Teitelbaum,account of fees for legal
services,investigation,accounting,and
litigation"in re income ta~assessment,
1957-62
Feb 11 Register,short certificate
Mar 4 Washington Co.Reports,advt.,sale law books
Apr 3 Hubert I.Teitelbaum,account of special fees.
10,000.00
1.00
6.00
See above 15,000.00
Apr 11 Helen K.Massock,account,admrx.compensation
May 15 Washington Monument Co.,marker at grave
Ju19 Helen .K.Massock,account,admrx.compensation
1,000.00
882.00
1,500.00
JulIO Joseph Chiurazzi et al.,preparing '62 income
tax return 5,000.00
Anthony Note,renewal,admrx.bond premium 260.00
Mellon Nat.Bank &Tr.Co.,transfer agent,tax 8.40
Register,short certificate and stamps 1.75
Pittsburgh Nat.Bank,safe deposit box rent 13.20
Benjamin Stack,gold coin collection appraisement 750.00
Internal Revenue Service,estate tax $15,508.61
less refund,$331.67 15,176.94
Aug 16
Aug 24
Oct 4
Oct 23
Oct 24
Dec 5
Dec 31
1964
Jan 10
Ja.n 10
Jan 24
Feb 12
Feb 17
Aug 15 Prothonotary,costs,Katona,to toll S/1 and
protect estate against suit 6.50
Pittsburgh Nat.Bank,safe deposit box rent 13.20
Prothonotary,costs,Mullen,to toll S/1 6.50
Washington Co.Reports,advt.sale law books 1.50
Hubert I.Teitelbaum,account fees.See above 5,000.00
Helen K.Massock,account,admrx.compensation 2,500.00
Prothonotary,costs,Pagliosotti,to toll S/1 4.50
-4-
·'
if
f,
It
Mar 2 Gladys C.Marshall,copies estate tax return 17.70
Mar 6 Hubert I.Teitelbaum.,bal.fees,special attorney 5,000.00
Mar 6 Hubert I.Teitelbaum.,bal.fees,special
Mar 6
attorney,additional period of audit
Helen K.Massock,bal.admrx.compensation
15,000.00 '
11,000.00
Pittsburgh National Bank,safe deposit box rent 12.00
Frank A.Conte and Thomas L.Anderson,bal.
fees,attorneys for accountant 13,500.00
IRS.,1962 income tax assessment 44,121.60
Register,short certificate 1.00
Anthony Note,renewal admrx•.bond premium 260.00
Pittsburgh Nation~l Bank,safe deposit box rent 13.20
Gladys C.Marshall,N.P.affidavit tax appeal .75
Gladys C.Marshall,N.P.affidavits estate tax 1.50
Gladys C.Marshall,N.?,affidavit Matyuf 1.00
Josephine H.Douglas,Clerk,,answer MatYlif 1.00
Prothonotary,answer,Siek v.Estate 2.00
Anthony Note,renewal,admrx.bond premium 260.00
14.50
3.00
10.00
1.00
1.00
8.00
12.00
5.40
.95
260.00
3,747.31
Anthony Note,renewal,admrx.bond premium
Postmaster,registered letter,Wash.Trot.Assn.
Katherine C.Yard,N.P.,notary fees,tax court
Clerk,filing 'tax court petition
Washington Co.Reports,copies estate tax
settlement papers
Pittsburgh National Bank,safe deposit box rent
Washington Co.Reports,copies,tax court papers
Postmaster,postage,tax court petition
Register,short certificate,Duquesne stock
John K.Plants,transfer estate records to storage
Internal Revenue Service,interest,1962 tax
settlement (see 9/8164 above)
Mar 6
Sept 8
Sep 24
Nov 23
1965
Jan 25
Mar 3
Jul 2
Sep 17
Sep 17
Nov 15
Nov 27
1966
May 4
Jun 30
Jul 8
Dec 12
1967
Mar 27
May 2
May 2
May 3
May 3
Jun 20
Sep 20
Oct 17
-5-
1968
II
;
'u •',,-,...
Feb 16 Wa.shington Co.Reports,copies
Feb 20 Pittsburgh Na.t.Bank,safe deposit box
rent
Feb 20 Anthony Note,renewa.1,admrx.bond prem.
Jul 1 Helen K.Massock,reimbursement,advance
(see debits,page 1)
15.00
260.00
9,197.63
Jul 22 Katherine C.Yard,N.P.,bank stock
sale 1.00
Ju1 22 Russell Marino,Reg.,short cert.1.00
Jul 22 Kay Richards,e?Cpense bank stock sale 464.'71
Ju1 22 Russell Marino,Reg.,filing inventory 13.00
Jul 22 Expenditures,law practice,Schedule B 117,e99.77
Jul 24 Gladys C.Marshall,N.P.inventory and
account 2.00
Ju1 24 Washington County Reports,copies,
inventory and account 23.70
Jul 24 Russell Marino,Reg.,filing this account 49.00
I
Total credits
BALANCE
-6-
311,093.70
$282,715.08
1
SCHEDULE A.-RECEIPTS -LAW PRACTICE.
(NOTE:Cases were handled by estate counsel unless
otherwise noted.Receipts in some cases in-
clude not only attorneys'fees but also costs
and expenses advanced by decedent in lifetime).
'~",~
Grimm,Blooms,Attorneys
Paraska,~W~lbur Ga1bz-a1th,Attorney
100.00
100.00
1,590.50
350.00
450.00
481.12
1,650.00
150.00
3,257..80
162.50
30.00
335.10
$7,500.00
3,667.50
1,415.00
3~20
10.00
527.50
650.00
390.00
2,444.00
150.00
1,841.20
4,201.00
),.,'464 ~01
103.00
225.00
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Ross,Andrew Cummins,Attorney
Kozak
Ruscitti,Me
Blakeslee·
McCloskey
Bozis
Bachkay
Little and Tomasesk1,N.King,,Attorney
Glasscock Estate
Ewig,Sanford Finder,Attorney
Bohn,Finder,Attorney
Ziemba,N.King,Attorney
Betty Quinn
Speck
Toth,Robert King,Attorney
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Zombeck
Lindley
Pryenkop
Guta
Kohut
Fulmer
Halanska'
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Dec 12
Dec 14
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Dec 18
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It Yazevao,John Brunner,Attorney
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1,210.00..'
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SCHEDULE B.-EXPENDITURES -LAW PRACTICE.
1962
Dec 18 Postmaster,stamps
Dec 18 Frank A.Conte,special legal seryice,in re
law practice
Dec 18 Julia Spenk,extra clerical help
Dec 18 Gladys C'.Marshall,extra clerical help
Dec 21 Anne Matyuf,salary from date of death to
12/31/6~at rate paid her by decedent
at face
Dec 21 Bell Telephone Co.,bill 12/4/62
Dec 21 Washington Trust Buildings,office rent,Dec.
$60.00
500.00
25.00
65.50
1,500.00
117.94
90.50
Mar 26 Washington Trust Buildings,office r~nt,Mar.
Apr 9 Thermofax Sales,office supplies
Apr 11 Frank A.Conte,special legal services
555.55
65.24
90.50
9.52
500.00
351.57
78.95
68.94
139.74
143.32
476.06
567.00
88.61
249.60
249.60
90.50
60.00
90.50
85.03
18.60
500.00
Oliverio Market,office supplies
Internal Revenue Service,4Q 162,withholding
C.Jones &Sons,office expense
IRS,4Q '62,withholding
Bell Telephone Co.,bill 1/4/63
Bill Gacy's Esso,car expense
Howley's General Tire,offirie expense
Washington Trust Buildings,office rent,Jan.
Barbara Barrett,office help
Washington Trust Buildings,office rent,Feb.
Bell Telephone Co.,bill,2/4/63
Baldwin Electric,office expense
Lydic Printing Co.,office supplies
Paul B.Hickson,office supplies
State Workman's Ins.Fund,employers'comp.
1963
Jan 8
Jan 8
Jan 8
Jan 8
Jan 8
Jan 8
Jan 8
Jan 24
Jan 24
Jan 24
Jan 24
Jan'24
Feb 18
Feb 18
Mar 7
Mar 7
Mar 8
Frank A.Conte,special legal services
Anne Matyuf,retained as office secretary @
.$500.00 per month,for Jan.and Feb.,1963,
,less WH tax paid by estate for period
11/17/62-2/28/63 of $444.45
Mar 18 Bell Telephone Co.,bill 3/4/63
-1-
Aug 26 Bell Telephone ~o.,8/4/63 bill
Aug 26 u.S.Pencil Co.,office supplies
Aug 26 .T.W.Long,repair office locks
Aug 29 Lydic Printing Co.,office supplies
Aug 30 Anne Matyuf,August salary,net
1963
Apr 11
Apr 22
Apr 29
Apr 29
Apr 29
May 15
May 21
~j'.Ma,.21
May 21
Jun il3
Jun 3
Jun 3
Jun 10
Jun 13
Jul 9
Jul 9
Jul 22
Jul 22
Jul 26
Aug 2
Aug 2
Aug 2
Aug 16
Aug 16
,
Anne Matyuf,Mar~h sal~ry,net
Bell Telephone'Co.,4/4/63 bill ';
Washington Trust Buildings,office rent,Apr.
\
IRS,lQ 1963,form 941 tax·
Pa.Unemployment Comp.Fund,lQ 1963
Bell Telephone Co.,5/4/63 bill
Washington Trust Buildings,office rent,May
Anne Matyuf,April salary,next
Thermofax Sales,office ·supplies
Anne Matyuf,May salary,ne~t
Frank A.Conte,special legal servioes
Washington Trust Buildings,office rent,June
Postmaster,stamps
Bell Telephone Co.,6/4/63 bill
Washington Trust Buildings,office rent,July
Anne Matyuf,June salary,net
Pa.Unemployment Camp.Fund,2Q 1963
IRS,2Q 1963,form 941 withholding tax
Bell Telephone Co.,7/4/63 bill
Washington Trust Buildings,offiqe rent,Aug.
Anne Matyuf,July salary,net
Francis Pagac,clerical services,costs
collection
Frank A.conte,special legal services
Helen K.Massock,special and extra services
clerical work,etc.,in office
-2-
395.07
65.03
90-.50
354.15
30.00
48.02
90.50
400.07
92.02
400.07
500.00
90.50
25.00
48.97
.90 •.50
400.07
30.00
354.15.
40.97
90.50
400.07
147.00
500.00
1,500.00
38.44-
13.00
5.25
.12.60
400.07
)......,.,....,
1963
Sep 24 Bell Telephone Co.,9/4/63 bill
Oct 2 Washington Trust Buildings,office rent,Sept.
Oct 2 Anne Matyuf,September salary,net
Oct 18 IRS,3Q1963,withholding tax,form 941
29.11
90.50
400.07
354.15
Oct 21 Pittsburgh National Bank,repayment transfers
from decedent's trust accounts
Oct 24 Helen K.Massock,extra servioes in office
Oct·24 Frank A.Conte,special legal services
Oct 24 Thomas L.Anderson,special legal servioes
Oct 28 Postmaster,stamps
Oct 28 Lydic Printing Co.,office supplies
Oct 28 Frank A.Conte,office rent,October (~space)
Oct 30 Anne Matyuf,October salary,net
Oct 30 Postmaster,certified mail postage
2,633.52
2,500.00
3,500.00
2,500.00
25.00
27.83
45.25
407.32
10.98
4.65
418.20
38.50
25.00
267.15
25.43
5.56
45.25
18.60
400.07
2,000.00
55,233.30
45.25
Anne Matyuf,December salary,net
Frank A.Conte,office rent,Decemher
Frank A.Conte,office rent,November 45~~25
Frank A.Conte,telephone tolls (now on his bill)4.14
Anne Matyuf,November salary,net 418.20
IRS,fiduciary retur~,income tax,11/17/62-
8/31163
Robt.Crawford,Pro.,refund costs
Joseph Chiurazzi et al.,preparing fide return
Frank A.Conte,12/4/63 telephone tolls
IRS,4Q 1963 withholding tax form 941
Postmaster,stamps
Bell Telephone Co.,revised final bill
Frank A.Conte,1/4/64 telephone bill
Anne Matyuf,January salary,net
State Workmen's Ins.Fund,comp.insuranoe
Frank A.Conte,office rent,January
Nov 14
Nov 14
Dec 2
Dec 6
Dec 6
Dec 11
Dec 12
Dec 31
Dec 31
1964
Jan 2
Jan 21
Jan 22
Jan 22
Jan 22
Jan 31
Jan 31
-3-
1964
•
I 4-~•-'
,
Feb 29 Frank A••Conte,2/4/64 tel~phone bill
Feb 29 Frank A.Conte,office·rent,~ebr'uary
Feb 29 Anne Matyuf now Puskarioh,February salary,net
Mar 23 Frank A.Conte,3/4/64 telephone bill
Mar 23 Frank A.Conte,office rent,March
Mar 31 Anne M.Puskarich,March salary,net
Apr 20 IRS,lQ 1964,withholding tax,form 941
Apr 20 Pa.Unemployment Comp.Fund
Apr 20 Frank A.Conte,4/4/64 telephone bill
Apr 20 Frank A.Conte,office rent,April
Apr 30 Anne M.Puskarich,April salary,net
May 29 Anne M.Puskarioh,May salary,net
JulIAnne M.Puskarich,June salary,net
Jul 1 Pa.Unemployment Comp.Fund
Jul 1 IRS,2Q 1964,withholding tax form 941
12.18
45.25
400.07
10.20
45.25
400.07
354.15
19.50
5.63
45.25
400.07
400.07
400.07
19.50
354.15
Jul 15 Anne M.Puskarich,salary t July,net,final 200.03
Jul 15 Postmaster,certified mail postage 9.00
Aug 3 State Workmen's Ins.Fund,oomp.insurance 3.14
Oct 31 IRS,income tax,fiduciary return,8/31/63-
8/31/64 10,949.03
Nov 23 Joseph Chiurazzi et al.,preparing fide return 2,000.00
Dec 1 IRS,final,FICA,Anne Matyuf Puskarich
1965
49.'-1-7
Jan 18 Pa.Unemployment Comp.Fund,final Puskarich 3.34
Jan 30 IRS,assessment,3Q 1964,form 941 (TLA reim-
bursed)16.36
Oct 30 IRS,income tax,fiduc~ary return,8/31/64-
8/31/65 10,915.75
Nov 27 Joseph Chiurazzi et al.,preparing fide return 1,200.00
1966
Dec 12 IRS,income tax,fiduciary return,8/31/65-
8/31/66 .
-4-
,
•iii,_!.;'.",'
1966
Dec 12 Joseph Chiurazzi et a1.,preparing fid.return 1,000.00
1967
Oct 30
Dec 29
IRS,income tax,fiduciary return,8/31/66-
8/31/67
Joseph Chiurazzi,preparing fid.return
Total expenditures,law practice
Net balance,law practice to date
-5-
148.85
110.00
$224,609.56
Observer .Reporter
WASHINGTON,PENNSYLVANIA
PROOF OF PUBLICATION
,Ne-v··a.q.·,Dee···6..--a·nd 1·3-·..-1·96·2 ..
that neithe'r th<e affiant nor the 'Observer Publishing Com~any is interested
in the subject matter of said notice or advertising and that all of the aUega-
tions'of this affidavit as to the time,place and character of publication
are true..."~/~~
In compliance with the News,paper Advertising Act of 16 May,1929,
P.L.1784,as amended.
Commonwealth of Pennsylvania.,County of Washington,SS:.
Pei'sonally ap,peared before IDle,a Notary Public in and for said County
and State,gi.~h.~.r.9 _~..•.....9.Q~'l~n ,who being duly s,worn
according to law,deposes and says tha:t he is the _..__.§.~.~.!'.~t~.r.Y ........_...
of the Obs'erver Publishing Company,a Bennsylvania 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
Septembe,r 18,1871,and The Washington Reporter,established August 15,
1808,a daily newspap~,r 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 publish~d
continuous'1y for more than six months,prior to the publica;tion of the notice
hereto attached;that the printed notice or advertisement her'eto attached
is a ,copy of an official advertisement,official notice,legal notice or legal
adve,rtisement,exactly a:s printed or published in the Obs1erver-Reporter in
its regula:r editions on the following date or dates;_ .
Administra trix's·'Notice
\'.,Estate of Vincen·t R.·
.Massock,deceased,~
late of Borough of ~
'.East Washington,
Washi~gton County,
Penna ~..I
Letters of Admin-
istration upon the
above Estate having
been granted to the
unde~~igned,notice
is ,he,teby given to ,
those'"",indebted ther'eto
to ./~~R~'~)~l!1\ediate pay-
men~:.·,:~,9~.t.~q,those having
cla1ms'..O;r."demands to
presen-P'.tllem for
sett 1e'rrieiH:..
,.'
Helen K.Massock
Adini'nistratrix '
67.?i.1.:N.orth Wade Avenuel
"_.,~~.~<~ington,Penna.
T~lomas L .o~~:n'd·ers:~·n ','I
Fra_!l~..A.Co n te,o,Atto1\ney i192~:·Washi~g,ton ~rru'sf··Bldg.
Washi~gton-,Penn"a:
,26749-Thurs.3TI,...I
'<
'Ub$~~g;:~:~8
WASHINGTON,WASHINGTON COUNTY
MY COMMISSION EXPIRES MAY 6,1972
Sworn to and
W.2675.2
Washington County Reports
63 SOUTH MAIN STREET
Washington,Pennsylvania
(PUBL.ISHED BY WASHINGTON COUNTY BAR ASSOCIATION)
PROOF OF PUBLICATION
In compliance with the Newspaper Advertising Act of May 16,1929,P.L.
1784 Sec.3,paragraphs (3)and (25).
COUNTY OF WASHINGTON)
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,publis'hed 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:
.....N.Qy.~m.p..~.r.f.~..J•••••••••••••••••••••••••••••••••••••••••••••••••
.....p..~.~.~~Q.~.!'§..t...J~.t J~.~~.
that the affiant or the corporation in behalf of which he is acting is not interested
in the subject matter of said notice or advertising and that all of the allegations of
this affidavit as to the ~J!e ~nd ~aracter o~publive true.~tJ ~,L~7:-/~.~Ed;W'Sworn to and subscribe ~this .~-
...l~.~ay of...!?~~~m ~:;19~.........
......1 ~~.~<.
KATHERINE C.YARD,Notary P~blio
Washington,Washington Co"PI.
My Commission ExplJle8
November 1,1969
Estjlte NotIces
The Register of Wills has granted letters,
testamentary or of administration,in the
following estates.Notice is hereby given
to all persons indebted thereto to make
payment without delay and to those hav-
ing claims or demands to present them
for settlement to the Executors or Admin-
istrators or their Attorneys.
• • • • • • 0 ••••••••••
MASSOCK,VINCENT R.,Dec'd.
Late of the Borough of Bast Wash-ington,Washington County,Penna.Administratrix:Helen K.Massock,675 North Wade Avenue,Washing-ton,Penna..
Attorneys:Thomas L.Anderson and
Frank A.Conte,1026 WashingtonTrustBldg.,Washington,Penna..
-
,
l
,
\"
STATE OF PENNSYLVANIA,
WASHINGTON COUNTY,~55:
The within named Accountant being duly sworn according to law,deposes and says that the above account
as stated is true and correct as...,....:...__I!J.~~....._... ...verily believe.
Sworn and subscribed be,fore me this ....J.fjl.....
day of __..__....__._~~~I_.19.§.~._.
~•/1~"
I'Vt',....................No·t·ary··~P~bi·iri·-·--·:--------·--·-·
\
Gt.ADYS C.MARSHAll,NOTARY FUBlIC
v ....WASHill'.iTOlI.\"m!~Ir,TO~1 COJ~JTV
MY CO~~::!S~I,)ll EXFiR:S L~RI~12,1m
Washington County,55:I do certify that I have given legal notice to all persons
concerned of the filing of the within account in the manner
prescribed by Statute.and Rule of Court,as evidence by proofs
..f:;-/.V~/··AthereoffliedtoNo.~--..--k.l~.:n - .
Witness my hand and official seal thisd..t.;!;'f;.Id._._
day Of..~-----19..?_f...'.,IJIlJl a ',.··~--···A.~···--·--··-·----,·-·-·
Register of Wills
[~
lq
0.:..
(I(0t/~
\-
~
P,
o
o
""~.');J1.L';II ,.••.~.,"c••"rn 2 =00
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he Court is respectfully requested to determine
proper dis,ribI:;S e ~'~~
Counsel for Accountant
.........
TAD:cgh 10-31-68
'-..
'1(1
IN THE ORPHANS'COURT OF WASHINGTON
COUNTY,PENNSYLVANIA
IN HE:l
ESTATE OF VINCENT R.MASSOCK,No.1049 of 1968,A.A.
Deceased
WITHDRAWAL OF EXCEPTIONS OF THE UNITED STATES OF
AMERICA TO THE FIRST AND FINAL ACCOUNT
OF HELEN K.MASSOCK,ADMINISTRATRIX .
AND NOW comes the United States of America
by Gustave Diamond,United States Attorney for the
Western District of Pennsylvania,and Thomas A.Daley,
Assistant United States Attorney,and withdraws the
exceptions of the United States to the first and final
account of Helen K.Massock,Administratrix,for the
following reasons:
1.At the audit of the above estate on
September 13,1968,the United States appeared by
counsel and presented exceptions to the first and
final account of the Administratrix.The Court scheduled
November 15,1968,at 10:00 a.m.,as the time for hearing
on said exceptions.
2.Subsequent to said audit,counsel for the
United States met with counsel for the estate,and the
questions raised by the government in said exceptions were
answered and resolved to the satisfaction of the government.
3.The United States,therefore,hereby with-
draws said exceptions,and the hearing scheduled for
November 15,1968,may be cancelled as no longer necessary.
By:
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IN THE ORPHANS COURT,
No.1049 of 1968.
Estate of'
Vincent R.Massock,
Deceased
ORDER APPROVING SALE TO
FIDUCIARY.
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THOMAS L.ANDERSON
ATTORNEY AT LAW
1028 WASHINGTON TRUST aUILOING
WASHINGTON.PENNA.
...
IN TIill ORPHANS COURT OF WASHINGTON COUNTY,PENNSYLVANIA,
Estate of
VINCENT R.MASSOCK,
Deceased
)
)
)
)
)
,
No./049 of 1968.
ORDER APPROVING SALE TO FIDUCIARY •
./'
And now,November 2~,1968,it appearing there
remains a possibility of payment to the estate of certain
contingent attorney's fees and costs advanced by reason of
arrangements made when cases entrusted to decedent,a prac-
ticing lawyer,and the files relating thereto were transferred
on decedent's death to other attorneys,which fees and costs
are appraised at no value;that Helen K.Massock,administratrix,
has offered to purchase the same for the sum of $100.00;that
said price so offered is a fair and reasonable price for the
same;and that no other offers for the same have been made;
accordingly,it is ordered that the sale of said fees and costs
and the rights and remedies appertaining thereto,referred to
as the residue of decedent's law practice,to the said Helen
K.Massock,individually,free and clear of any responsibility
as a fiduciary,for the sum of $100.00,be and the same is
hereby approved.
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ATTORNE;S AT LAW
78 EAST BEAU STREET
WASHINGTON,.PA.15301
NOTICE OF CLAIM
e..~~~/.-••.'/71-
No.·1049 of 1968 A.A.
IN 'I'H~6RPB'A.NsrCOURTOF
WASFJINGTON COUNTY,PE.NNA
',f
d
3Jn t~r ~rpl1anB·urnurt nf lIaB~ingtnn QInunty
In the matter of the Audit of Account in
Estate of.__V_I_N_C_E_N_T_R_._M_A_S_S_O_C~K_,'__(
Deceased
TO THE AUDITING JUDGE:
No.1049 ",19~,A.A.
·our Rose Iacovangelo,who is making a claimEnter,appearance for_-'-_--:.-..:.:_...:.....:..-=-_~.s_L_--"'----------<;-L-----
•against the decedent's estate.
ROBERT N.PEIRCE,JR..,ESQUIRE
-and-
MOSCHETTA &MOSCHETTA
N.B.-Counsel shall,by separate paper,present a concise statement of each
claim,with supporting calculation of any interest claimed.Objections'
to an account as filed,shall be concisely stated in a separate paper.
Council suggesting proper distribution shall file a separate concise state-
ment in that regard.
No.1049 68 A.A.•19__•
I
In re Audit of Account in Estate of
VINCENT R.MASSOCK,Deceased
AUDIT
Jrartipr fnr ~ppraranrr
FOR
,
-BgJ~~ERT N.PEIRCE,J~~!~SQ.
-and-
MOSCHETTA &,MOSCHETTA
'.'Attorneys for Rose Iacovangelo
-~.QsBY;~#~Attorney/
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INI8B:'.~"'..,"-'." .,,~;')".
,ESTATE OF,vINCENT ,~).
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R.IASSOCKi DECEASED co ",").,•
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,'..'The ~uit tiled tl'OID '~t~e-Court of Common.'
Pleas of wasbington Count,.w..,settledanel'discontinuedofrecord.I'ecently.'..:;.,<.","~
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Oil -behalf of .,citent:;Rosi "IaeovariSe10,'~
. I ••t t,herefore,~~erebl ,~ithd:raw.1ngher,claim against "
theestatGof Vincent :8."Massoek.:':.
~.',~.•....~~.4 'Dear-Mr ..Conte:.'..."~,.,"."
,." :.,".:!~:,,>.'."'":-<,~,:"" ',:~"A'olalm.was ~.~eeentl,..lliade ··..'Binet ·tbeestate .
of VilleGllt Massockbl,Rose)'Iaco,,'-pnse1.0."Tblsis to '
.'acl"lseyou'that'a amicable ·$ettle,-ult wasJ:eached "wltb
,Ill'.Massoek fS insurance cO-Pan,.Securltylnsul"ance'
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IN THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNSYLVANIA.
IN RE:)
)
ESTATE OF VINCENT )No.1049 of 1968,A,A.
)
R.MASSOCK,DECEASED )
NOTICE OF CLAIM
BY ROSE IACOVANGELO,FILED PURSUANT TO FIDUCIARIES ACT OF
1949,AS AMENDED.
TO THE CLERK OF THE ORPHANS'COURT:
Enter the claim of Rose Iacovangelo in an unliquidated amount
exceeding $10,000.00,against the above entitled estate.
Rose Iacovangelo,formerly a client of the deceased,is makin~
a claim on a cause of action based on the decedent's negligence resulting in
damages in an unliquidated amount exceeding $10,000.00.
A copy of this said Notice is being made available to attorneys
Frank A.Conte and Thomas L.Anderson,1026 Washington Trust Building,
Washington,Pennsylvania,on this said date.
DATED:September 5,1968.
MOSCHETTA
&
MOSCHETTA
ATTORNEYS AT LAW
WASHiNGTON.PA.
ROBERT N.PEIRCE,JR.,ESQ.
9Q8 Lawyers Building
PIttsburgh,Pennsylvania 15219
-and-
MOSCHETTA &MOSCHETTA
78 East Beau Street
Washington,Pennsylvania 15301
ROSEIACOVANGELO
479 Reed Avenue
Monessen,Pennsylvania
1Jn tqt UDrpl1uns'OIourt of JIIIu9Qington OIounty
In the matter of the Audit of Account in
j
Estate of VINCENT R.MASSOCK,
deceased.
TO THE AUDITING JUDGE:
No.1049,__.".o~f'--l'19~,A.A.
Enter__.....m~yt--.appearance for J.D.Costa,Claim=a=n.=..t~._
Claimant makes claim in the amount o~$284.00 which represents
the medical payment from Federal,Mutual Insurance Company,per
draft number F67424 dated September 15,1961,to Ernest G.Salvitti
for Wilson B.Pizzi,M.D.-Professional Services.Satd check
was endorsed by Vincent R.Massock and deposited in his account on
September 28,1961.Your claimant who represented Ernest G.Salvitti;
has made payment of $284.00 to Wi lson B.Pizzi~~~~--=..:=--=..::.:.:........::..:..==---.::.:.:.~
and now makes this claim against the estate.~
~~~~:.L!._---=--_1;.yof A~!!!!J::=.~J.Z~~~~19~V
N.B.-Counsel shall,by separate paper,present a concise statement of each
claim,with supporting calculation of any interest claimed.Objections
to an account as filed,shall be concisely stated in a separate paper.
Council suggesting proper distribution shall file a separate concise state-
ment in that regard.
I
~
No.1049 of ,19~,A. A.
In re Audit of Account in Estate of
VINCENT R.MASSOCK,
deceased.
AUDIT
'rartipr fur ~pprnrautt
FOR
J.D.COSTA,Claimant
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-IN RE:
E:Smli~E..OFV~NCENT.R.MASSOCK,
DECEASED '.'
..~..Nc):.··T049:,oi\1968;,·..A.,A...t,
IN .THWORPI-IANS F :GGuRTO:FWASHINGT~i
COjJNTY ,PENNSYLVANIA,.,.••.1
EXCEPTIONS OF THE UNITED STATES
AMERI CA'TO';THEKERST'AND FINAL
:ACCOUNT'0F HELEN'K~MASSOCK,
ADMINISTRATRIX
.....·.·'.:.:.:.'~.}~rG.·.;;1if.s.·.Ti\l.:E..·•··D..1.AM.'.ON..[).·.-"..-.....•.;i.-..Ji«'·.•ti'or:<~'li..,..,~.-r,.,{:--''''''---'"-,'-_-~",.,,:_',',"Una';;'\3fe'Gli :;States·,:At t.oraneY'''-''''-:'''''''''.'''''''~.,.',.-.-'.(.fj.........."t-..;,'..,.,."'-"'-";;-"'~JI-"'~'."""""""....!;:~t"',:i,lu'~-_··-r'",'-;,,-"-,;.-).!-."~''.:~',-':',',:",-,:'"'"'..~'--.;.'
THOMAS,A.DALE~ll .
Assis;Pqht ···Untted'Sta:te;!5.Attorney.,,'
.,-,'':'c'"..'t+..','."',.,-".,;633,U•.•H.,Post.·Office &i;-(jo.:urth01:H3~;'I?:it-t$'bHI.i;g:h,;:;.:P?:~.16219.I,,'c..'.-.
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No.1049 of 1968,A.A.
TAD:LES 9/5/68
IN THE ORPHANS'COURT OF WASHINGTON COUNTY,
PENNSYLVANIA
IN RE:)
)
ESTATE OF VINCENT R.MASSOCK,)
DECEASED )
)
EXCEPTIONS OF THE UNITED STATES OF AMERICA
TO THE FIRST AND FINAL ACCOUNT
OF HELEN K.MASSOCK,ADMINISTRATRIX
NOW COMES the United States of America,by Gustave
Diamond,United States Attorney for the Western District of
Pennsylvania,and
EXCEPTS to the First and Final Account of Helen K.
Massock,Administratrix of the Estate of Vincent R.Massock,
deceased.
IN SUPPORT thereof,your exceptant respectfully
represents as follows:
1.The Commissioner of Internal Revenue,by a
statutory notice of deficiency issued pursuant to Section
6212 of the Internal Revenue Code of 1954 determined that
there were deficiencies in individual federal income tax
due 'from the decedent and his spouse for the years 1955
through 1962 in the aggregate amount of $658,796.47,plus
statutory additions to the tax pursuant to Section 6653(b)
of the Internal Revenue Code of 1954 for the years 1955
through 1962 in the aggregate amount ofi$?97,962.94.
2.The decedent's estate and his surviving spouse
petitioned the Tax Court of the United States on March 15,1965,
for a redetermination of the aforesaid tax and additions,
pursuant to Section 6213 of the Internal Revenue Code of
1954.
3.In accordance with the administrative procedures
of the Internal Revenue Service,pretrial settlement confer-
ences were held with respect to said case pending before the
Tax Court of the United States,at which conferences the
decedent's estate and the surviving spouse were represented
by counsel.
4.Said conferences resulted in an agreement that
the decedent's estate is liable for the entire amount of the
deficiencies and additions to the tax asserted by the
Commissioner of Internal Revenue,as set forth in Paragraph
1 of these exceptions.Pursuant to a separate closing agree-
ment dated November 2,1967,the surviving spouse is liable
as a transferee for approximately one-half of the value
($157,000.00)of nonprobate property jointly owned with the
decedent so that the balance of the nonprobate property has
been retained by the surviving spouse free of any tax claim
with respect thereto by the United States.
5.Settlement stipulations,setting forth the
facts with respect to the estate's liability as reflected
in Paragraph 4 hereof,were filed with,the Tax Court of the
United States,and decisions in accordance therewith were
entered by said Court on November 13,1967,which decisions
became final upon the expiration of three months after entry
thereof by the Court,pursuant to Section 7482 of the
Internal Revenue Code.
6.Due to the outstanding individual federal
income tax liabilities,which exceeds the value of the
assets of the estate,the decedent's estate is insolvent so
that the United States of America is a priority creditor
- 2 -
thereof under the provisions of Section 3466 of the Revised
Statutes (31 U.S.C.191)and is entitled to receive distribu-
tion of all of the assets of the estate after the payment of
all proper expenses of administration.
7.Upon information and belief,the United States
of America respectfully submits that the Administratrix,in
her first and final account,is claiming certain credits which
are not proper expenses of administration,as hereinafter
alleged.
8.The Administratrix has claimed credits in the
total amount of $50,000.00 for spemalattorney fees to
Hubert I.Teitelbaum,Esquire,with respect to his represen-
tation of the estate in the tax dispute hereinbefore set
forth,but to the best of your exceptant's information and
belief,such amount constitutes the total costs incurred,
both in Mr.Teitelbaum's representation of the estate and
the surviving spouse,and that portion of said fee which
constitutes the value of Mr.Teitelbaum's services to the
decedent's surviving spouse does not represent a credit
properly allowable to the Administratrix.
Not more than $10,000.00 of said $50,000.00
special attorney fees is properly credited by the estate,
and the balance of $40,000.00 is properly chargeable to
the surviving spouse ~ho derived the principal benefit
from the efforts of said counsel in the tax dispute.
9.The Administratrix has claimed credits in
the total amount of $4,000.00 paid to her in excess of a
$81,000.00 fee for her services,which $4,000.00 is indicated
as having been paid for special services rendered in the
- 3 -
decedent's law office,but to the best of your exceptant's
information and belief,such services did not exceed the
scope of those which would normally be rendered in the
administration of an estate involving the completion of the
decedent's business affairs and such services were primarily
beneficial to the Administratrix individually as the decedent's
spouse with respect to the tax dispute hereinbefore set forth.
The claimed amount of $4,000.00 is therefore not a credit
properly allowable to the Administratrix.
10.The Administratrix has claimed credits in the
total amount of $6,310.00 for services rendered to the estate
by Joseph Chiurazzi,et al.,accountants,for the preparation
of five federal fiduciary income tax returns for taxable
periods ended from August 31,1963 through August 31,1967,
which amount is excessive and unreasonable,to the best of
your exceptant's information and belief,for the reason
that the decedent's office transacted no new business after
his death and complete records concerning the completion of
work and collection of fees pertaining to the handling of
pending matters were maintained by the decedent's secretary
whose services were retained,under the supervision and with
the assistance of the Administrat~ix and the attorneys for
the estate,which attorneys have been compensated in the
amount of $8,500.00 for special services rendered to the
estate.
The Administratrix is not entitled to a
credit for accounting fees to said accountants for the
preparation of said federal fiduciary income tax returns
in excess of the amount of $445.00.
- 4 -
WHEREFORE,your exceptant prays that this Honorable
Court grant a hearing upon the exceptions herein set forth,
and decree:
1.That of the $50,000.00 special attorney fee to
Hubert I.Teitelbaum,Esquire,not more than $10,000.00
thereof is properly credited by the estate,and the balance
of $40,000.00 is properly chargeable to the surviving spouse
who derived the principal benefit from the efforts of said
counsel in the tax dispute;
2.That the Administratrix is not entitled to a
credit for any fees in excess of the amount of $21,000.00
properly credited for services rendered in such capacity;
3.That the Administratrix is not entitled to a
credit for accounting fees to Joseph Chiurazzi,et al.,
accountants,in excess of the amount of $445.00 for the
preparation of federal fiduciary income tax returns for
taxable periods ended August 31,1963 through August 31,
1967.
GUSTAVE DIAMOND
~~atd~tt:rney
By:~~~s A.DALEY..Assistant U.S•Attorn
UNITED STATES OF AMERICA )
)SS:
WESTERN DISTRICT OF PENNSYLVANIA)
Before me,the undersigned Deputy Clerk of the
United States Court for the Western District of Pennsylvania,
personally appeared Thomas A.Daley,Assistant United States
Attorney,who,being duly sworn according to law,deposed,
and said that the allegations contained in the foregoing
exceptions are true and correct to the best of his knowledge,
information,and belief.
------:~~~::---:--~:-::-=~----+~---/THOMAS A.DALEY
Assistant United States Attor
Subscribed and pworn n
to before me this ~~
day of September~1968.
•:",~~..~-il~\r:;;'~~:'i'.H)
!·;("\""r~.!~~¥
Sttatt of Vtnnoyluania.DB:~·,i.··:;:,';~~.::1:~)\1
mounty of Wuollinuton ';~n');"'<l~~;~,_),~;.,:,;:''1',J
P all b f th d . d h 't",;".-notarv nublic . d f 'dersonyeoreme,e un erslgne aut on y,·a.M .t:'"rn an or Sal
County and State,appeared H.~.l.~.n K.~M~.~.~.Q.~K who,being duly
sworn according to law,deposes and says that she is th~administrator of the estate of
"y..!.~~.~~~~..~~~.~.~.~~.~~deceased,that the foregoing schedules constitute a
COll1Plete inventory and appraisement of the real and personal estate of....Y..!.n.9..~.~.~....~.!....~~.~.~.~.~!.........,
deceased,except real estate outside the Commonwealth of Pennsylvania;that the figures opposite each item'
of real nnd 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 namedDmx:aDtx Administrator.'
,Sworn and subscribed before me this..../d.:g,..l ;iIi!'l.~11l ~-;!1J
d £.Tul-v 19 68 ,('.•.//<//;/)...J,,'-<11 1aYM~;;:·it;,~~~-..€_--€_'I ,..,···~~~~ri~i~;;t~toi
,~:;::.;.::.::·:..·:· ·..~~~~·;·~~·~~·~·..INSTRUCTIONS.,
1.'An inventory must be filed within three months after appointment of personal representative.
2.A supplemental inventory must be filed within thirty days of discovery of additional assets.
3.1 Original and 2 Copies and 2 RCRI-34,Under $10,000;1 Original and 2 Copies and 2 RCRI-SS,
Over $10,000,including Copy of Will;1 Original and 3 Copies and 2 RCRI-S3,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
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/Aftilluuit (@f iExt!lttnr (@r Allwil1tstrdnr /
lIuututnry nub ""pprnistmtut of the goods and chattels,rights and credits which
were of "".Y..1.n~.~nt R M~.;,.§.Q~.~..t."~.Jate of !}.g,:r..2~.8.h ~f.~.~~.~~~~.!;l_~~.~E.!
Washington County,Pa.,taken and made in conformity wi.th the above affidavit.
DOLLARS CENTS
353 silver dollars in safe
Petty cash in saf.'e
Lawyers Co-op,book refund
Dexter-Bertholon,refund,unearned insure prem~
Washington County,balanoe,remuneration
Cash with broker,Merrill Lynch
Prepaid interest,Pittsburgh National Bank loans,
applied ~y bank to debt
John Hancock Mutual L.I.Co.,prooeeds of polioy
3,102,405,payable to estate,.benefioiary
having pre de oeased insured decedent
Dividend on same
Gold coin collection
,'Office equipment'and law books
1/8 Interest,Su11ivan well,J.D.Hunter,Avella,
Pa.,Agent
3~working interest in Southwest Development,
c/o T.G.Shaw,liquidated at (partial)
3%working interest in Glenrose Development,
c/o T.G.Shaw,Ft.Worth,Texas,liquidated
at (partial)
353 00
183 00
//-10 40
264 30
6 30
1,.531 41
1,877 43
-
I,OOC 00
177 60 ,
17,41€00
4,637 50
4C 00
1,904 99
3,51~96
~,
,,
3~working interest in Theo W.Wipff
Deve1opmertt,c/o T.G.Shaw,work·
abandoned
Law practice (see account)
.5-1M face series E US bonds Feb 61
0.00
0.00
M83370A7~-82E inc1e
4-1M face series E US bonds Apr 61
M8344891~5Etnc1.
1-1M face series E US bonds May 61
M83448917 incl.
1-1M face series E US bond May 60
M82180959E
2-1M face series E US bonds Jul 60 ~
M8256 307~B:Fr..bi.
1-1M race series E US bond Aug 60
M82662687E
4-1M face series E US bonds Nov 60
M8278983k-5Einc1.
M82959048-9Einc1.
10-lM face series E US bonda Feb 59
M77414731-6E incl.
M77414739-42E incl.
"..
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3,902.00
3,121.60
811.20
1,5920 00
796 0 00
1,592.00
8,384.00
,.
16,000 c1.B shs.,Washington Trotting
Association @ 5.25
74 shs.,Duquesne City Bank (now West Pa.
National Bank)@ 95.00
Pledged to Pittsburgh Nations 1 Bank on
decedent's loans.Helen K.Massock paid
balance of debt on 12/6/63,and took
assignment of notes and collateral
1,000 ahs.Chema110y Mine,pidged to PNB for
debts of deoedent;sold 12/17/62 and
$654.54 prooeeds applied on debts,
@ .50.
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84,000.00
.500.00 '
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"
0.00
0.00
2,900.00
4,687.50
8,000.00
5,750.00
5,225.00
1,000.00
3,400.00 .....
658.75
--
6,,000.00
4,099.00
2,900.00
3,125.00
1,000.00
171.00
315 shs.,Chris Craft @ 13
5,000 shs.,Silver Creek Prec.@ 5/8'
2,000 shs.,Chema1loy Min.@ .50 :'~~
12 Pgh.Coke and Chemical @ 14;
10 shs.,Ka1var com.@ 290
I•..
400 shs.,Sunshine Mining @ 8i pledged and
sold as aforesaid
500 she.,McGregor-Doni,ger "A"@ 16 p,ledged",
and sold as aforesaid
406 shs.,Pgh.Coke &Chemical @ 14 3/8
pledged and sold as aforesaid
,
10 sha.,Ka1var com @ 290 pledged and sold
100 shs.U.S.Plywood com @ 46 7/8 pledged','.,
and sold as aforesaid
3 shs.,Stalwart Enterprises Inc.,pfd.
(Aldo Icardi)
,200 shs.,Textron @ 26 1/8 pledged and sold
2000 shs.,Chemal10y Ming.@ .50 pledged and'
sold as aforesaid
8,000 shs.Cameron Industries (now Brocam
,Mining
170 shs.,Republic Industrial @ 3 7/8 pledged
and sold as aforesaid
'400 ahs.,Certainteed Prod.@ 15 pledged and
I sold 8S aforesaid '-.'."':.",,.~,"...
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Total personalty
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None 00 00 .
Total personalty and,realty $197,533.24
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-~~~~-------------------_._--~--------,...,
(Form where decedent died intestate)
No.1049 of 1968 f ~UX,A.A.
'llu t4e OOrpl1nus'<1!nurt of lIuaqtugtnu <!tannty
IESTATEOF
In the audit of the First and Final
VINCENT R.MASSOCK f
• - ---- -_.~-- --_••-.¥- --_••-_.-------_••---_.- ---~- -_.- -_.--- --- -_.~---••__•_.- - -••••_.--
Deceased
Account of Helen K.Massockf
Administratrix•
The petition of.H_e_len.JL.Mas_s_Qc_k . . . . _
(Name of Petitioner)
State (1)whether de-
cedent was married
or unmarried;(2)If
married,whether a I
husband or wife Bur-
vlved and his or her Iname;(3)whether or
not there was any
marriage settlement;
(4)whether or notfamllyrelationwas
maintained untll de-
.cedent's death;and
(5)whether the de-
eedent left chlldren
{)r issue of deceased.chlldren.
respectfully represents:.. .
(a)The decedent died ~_?Y:~~?_~!.~.I'_!~~~,intestate and
(Date)
letters of administration on ~;_~estate were granted __N._Qy_emher.2,}-1 1962 f
(Date)
as per record thereof appearing in Administration and Bond Book
No ..._.'-_'1 at page __2.07..
Decedent was survived by his wife f Helen K.Massock,but
he did not leave children nor issue of deceased children.
Decedent and his said wife did not enter into any marriage
settlement f and they maintained the family relation until
decedent's death.The said wife is administratrix of the
decedent's estate f accountant f and petitioner herein.
within h(-b)At the time of death,the decedent's domicile was w~kt e
Commonwealth of Pennsylvania,to-\vit,at B.or.Qugh_._o.f__E.a.s_t W_a.s.hington f1tITashingtonCountYfPennsylvaniaf(Town or Township,State and Nation)
/and residence was at sa.me:.._..__.._..__.._...__. . .
(Town or Township,State and Nation)
(c)The names of all persons having any interest as heirs or next
of kin with the names of their deceased parents,to show relationship
if they take by representation are as follows:
NAMES Relationship
Of age,sui-Name of Guardian,Trustee or Committee,
juris,or not,If any,of beneficiary,manner and place
Interellt (write yes or of record of appointment aud is bond
no).sufficient to cover and protect share.
Helen K.Massock
Emanuel Massock
~-r
wife ~JOiDO,yes
~ball.
brother i ball·yes
I
i
I II
!I
IIII
I
\
State exceptions,if
any,giving names
and dates of deathandthenamesof
their executors or ad·
minlstrators,or thenamesof'their Issue
as the same may
be material.
All of said parties in interest are living,~no exc ept ions.
Describe type
notice.
(d)All parties having any in terest have had._actual.notice of the
of I filing of the account by u.S.mail on August 20·f 1968 f copy of
notice being attached hereto.
r
(e),'Balance for distribution per.~account $282,715.08
~.,~
985.52
432.66
3t~0 .40
52.77
264.75
47.35
(f)'-...Additional debits:
Briggs case (Ray)
O'Neill case (Ceisler)~
W.Pa.Nat.Bank dive 4/11/68
Radic case (Cohen)
Stack,gain,sale silver d~s
Shaw O/G interest:
Pittsburgh Nat.Bank,refund --
box cancellation 5.00
Pittsburgh Nat.Bank,gain on
liquidation U.S.bonds
(interest)6,545.60 8,674.05
Insert word "not"
where necessary.
to Total debits 291,389.13
53.75
$291,335.38
8.751.00
3.00
40.00
1.00
Balance
Additional credits:
Loss on Sullivan well,now
permanently out of
production
Observer Pub.Co.,dupe
proofs
Railway Express,shipping
coins
Register,she cert.~bonds
Notary-fees,audit pet.,taxes
(g)
mil
ane
II,
hav
clai
low~.
U.S.,account of assessments,income tax,
years 1955-1961 inclusive,total,face,
admitted·-'-~$595,925.87
If t a x a b I e,state
whether tax has been
paid.
If too many for thespace,annex a list
thereof;If no Buch
claims,insert the
word "none."
If any creditor orotherclaimanthas
not received aclual
notice,that fact must
be stated.
tax
464 Feb.T.,
more than
463 'Feb.T.,
147 May T.,
Indicate Buch claims
as may be secured orentitledtoaprefer-
ence,and give de-
t a I led information
concerning such se-.
curlty or preference.I
Here Insert a refer-Iencetoallquestions,
requiring adjudica-i
tion,and a statement I
of any material facts
not already given.If Inoneinsert.the word
"none."
If any share has been I
assigned or attacher.
that fact should also I
be stated here.
Jesse D.costa,Esq.,admitted
(praecipe attached.
Madeline Neuland (Tempest)admitted
N~tional Stores,admitted
Rose Iacovangelo (Moschetta)denied
Desert Inn,denied
Coen Oil Co.,denied
U.S.,assessment,estate
Robert E.Siek (Ceisler),
1963,denied
Robert E.Siek (Ceisler),
1963,denied
Robert E.Siek (Ceisler),
1966,denied
$284.00
600.00
41.40
60,000.00
51,300.00
5,000.00
not stated
10,000.00
2,006.00
13,250.00.
State kind,form and
character of property
composing the bal-
ance for distribution,and if any part
thereof Is not cash,
whether or not there
has been any election
to take such part in
kind.
(n)The balance for distribution consists of property in kind,form
and character,as follows:
Cash.
Accountant has on hand only one unliquidated
asset,the Shaw oil and gas interest in Texas,
carried at no value.The same appears to have no
market or market value.Accountant has an offer
of $100.00 for same,and will dispose of the asset
at that price if the Court approves.
The so-called law practice believed of no
value should be permitted by the Court to be assigned
to Helen K.Massock individually or other proper
person.
Are there any ad-
vancements by dece-
dent to be considered
on distribution and
has any distribution
on account been madebyaccOlmtanttoany
distributee?
(p)No advancements.
If prior accounts
have been filed,list
number and term.
(q)Give brief location of any real estate sold.None owned;none
sold.
(1')No prior accounts.
Wherefo~e.your petitioner asks that distribution of principal and.
income be awarded to the persons'thereunto entitled and suggests that
the balance of principal and income should be awarded respectively as
follows (shares being stated in proportions but not in amounts):-
County of Washington,ss.)
The above named petitioner being duly
sworn doth depose and say that the
facts set forth in the foregoing petition ~
are true to the best of he.I'.knowledge )
and belief.
Sworn to and subscribed before me this
12th day of ..$.~.p.t~.mp.~.~,196.~.
'j/I~C~/l-t;?~.~IJ··_··_····:-···__··~···PiibIIc·~···········_··~_··
Washington,Washington County,Pa.
·My·..tomriiIssIon···expires····~"i)rif··i2·~-··..i 971
And your petitioner will,etc.,
<Signature of Petitioner)
~,
FORM IN CASES OF INTESTACY
No :!.9.4.9..,g.t l.9..6.8.~.,Xj§~L ,A.A.
IN THE
ORPHANS'COURT
WASHINGTON COUNTY,PA.
Estate of yJ.D:Q.~~.t R.~r.1~.~.~.9..~.~.L .
Deceased.
Sur account of .B;~J~.~....~.!.__..~~.~..~.~.~.~.L......
Administratrix•
.PETITION SUR AUDIT
In Conformity with Court Rule III,
Sec.5 (B)
COUNSEL FOR THE ACCOUNTANT WILL
SUBMIT HEREWITH
1.The-letters of administration.
2.A copy of the inventory and appraisEment.
3.Proof of advertisement of the grant of letters,
if not filed-with account.
4.An appearance for those represE.nted.
5.Inheritance'tax receipts,if any.
6.Certificate of liens in case a'"!:r.of the f~n~~,t!,'r
distribution arE.'derivedV'i9'*{th)j;,al~16fMeat <:estate.
7.Copy of Federal ~st~l,ta_x('"re~urn,dl t'e~~teissUbjectthereto.:;I 11,,-.)-~.y ......
a.Signed elections toO~,l<e~In;~in'c:I,;if ~an)l~HJ
Frank A.Conte,
_~.h.Qm?;?1.~Atl~.~~P..g~§.._~~.H.__.~.~•
Attorneys for Accountant.f-.-'.....,~•
MONONGAHELA PUBLISH.kG co~
-__AWCC__.
\
"
THOMAS L.ANDERSON
ATTORNEY AT LAW
1026 WASHINGTON TRUST TOWER
30 EAST BEAU STREET
WASHINGTON,PENNA.
November 22,1968.
Hon.P.V.Marino,
Orphans Court,
Court House,
Washington,Penn'a.
Dear JUdge Marino:-
Re:Estate of Vincent R.Massock,
Deceased -No.1049 of 1968:
This will confirm recent telephone
conversation directing your attention to the withdrawal
of 'the exceptions of the United states to the first and
final account of the administratrix,filed in the office'
of the Clerk on or about November 1,1968.
It is the understanding of the adminis-
tratrix that the estate is ready for closing without fur-
ther delay or hearing.
The following debits and credits are
submitted,additional to those set out in the audit petition:
Debits.
Miscellaneous costs refunds from special account $
Fee,Russell Doak case
Costs refunded,Doak case
Gain,sale Shaw oil and gas interest
Gain,sale residue of law practice
Income,3rd quarter 1968,Shaw oil and gas interest
Total
175.60
100.00
20.50
100.00
100.00
19.98
516.08
Credits.
bonds 2.00
10,881.39
125.00
2.00
Correction,clerical error,liquidation U.S.
IRS,final fiduciary return,from 9/1/67
Chiurazzi &Senko,preparing fiduciary return
Notary fees,sales oil and gas interest etc.
Total $11,010.39
This will make the new balance $280,841.07.
Copy to Mr.Daley
Very truly yours,
:11,'/~/Uv/,
'(Cf'lUalj {.tC c ~
r.-/"::,,.,....'
JOHN:The Clerk's costs should include any fee for filing
order approving sale of residue of law practice to
Mrs.Massock for $100.00,draft of order being
enclosed in letter to the JUdge.
~
~,
OOpy THOMAS L.ANDERSON
ATTORNEY AT LAW
1026 WASHINGTON TRUST TOWER
30 EAST BEAU STREET
WASHINGTON,PENNA.
lfovember 22,1968.,
Boa..,..V.MattlaO'i
O~pbaD800uPt:.
Couvt HOUle.
We$htftgtoa,Pennt,••
Ie.Data'be .•1"Vbtcont R.,Maaeockt
Deceaa.....tro~,1049 or 196tU
This will ocnfl~m ~eoeat t.l~phofte
ooftvoreatlon41reottes your at'eatlolll to the wttbd1"owalorthe6XOOP·ttou of ttle.Uatle48t,tea totbe first.and
ft.M!"ooo1mt ot th&odmtld.tl'stl'la.ti,led 1ft tbti office
ottbe Cle!'k 00 01"'Gbout November 1,"'6a~
,.It 'Is the W4et:'$tatld!us of the admtntsw
itl'Gtrla thet the estate 1.react,fo~oloatng vitbout tv-
thaI'4ela,or hearlftg.
'..'.'.the tol1owlagdeblta Gnd ol'edlt.o..l'eeUbmt.tte4ia~41~..l!n.l tj<tll~tt,oas.i,eta qJlrll b~1\I~t;\e,.auJl.!,~·le.~.Jt;lo9·
R!~lt8•...
Mlsool1GboOU8 coat.~erund8 ti~apoctel acoount $
Pee,RUlse1.1 Dook CttlO
Coote "tunaed.1)Oak 04e.Gain,aal&Sbavol1 and aaa tftte~eet
GalD,••1e I'Galdu.of lav,s-aotie.
laoo.."4.(l'UGPtw 1968,Bhav oSland gCUJ In'tntJ'ea't
1'ot.l
Credt'a.!.
$11.010..39
Tbis ttl11 make tbo ••balanoe,.,280.841.•0'_
V~1b~U1Y 1Oura.
(s)THOMAS L.ANDERSON'
THOMAS L.ANDERSON
ATTORNEY AT LAW
1026WASHINGTONTRUSTTOWER
30 EAST BEAU STREET
WASHINGTON,PENNA.
January 7,1969.
Han.P.V.Marino,
Court House,
Washington,PennIa.
Dear Judge Marino:-
Re:Vincent R.Massock Estate
No.1049 of 1968:
The surety company which wrote the
administratrix's bond insists it wants to receive
a premium on the bond for the period from Novem-
ber 23,1968,to the date when satisfactory
evidence is furnished of termination of liability.
The annual rate is $260.00.
The audit petition should be supple-
mented to claim an additional credit of $260.00
for the bond premium for one year from November
23,1968,and the schedule should contain a
proviso that the pro rata refund if any should be
paid to the United states (it being my assumption
the decree will direct distribution of the balance
to the United states).
Very truly yours,
~tut<~c~
-.......
·.
sylvania.
NOTICE •.
In the 'Orphans Court of Washington County,Penn-
Estate of VINCENT R.MASSOCK~Deceased.
No.1049 of 1968,A. A.
Please take notice that the first and final
account of Helen K.Massock,administratrix of the estate
of the above named decedent,has been filed in said Court
to the above number,and a hearing will be held by the
Court on Friday,September 13,1968,at 10 o'clock a.m.,
Eastern daylight saving time,in the Orphans Court Room,
third floor,Court House,Washington,Pennsylvania,to
,
audit the account,determine the balance due,hear claims,
objections,and exceptions,and decree distribution,when
and where you may appear and be heard if you so desire.A
final decree or final decrees may be made against you in
your absence.
HELEN K.MASSOCK,
Administratrix.
Frank A.Conte,
Thomas L.Anderson,Attorneys,
1026 Washington Trust Building,
Washington,PennIa.
1Jn tqt QI)rpqans'<!tuurt uf lIasQingtun aruuntl1
In the matter of the Audit of Account in
Estate of__V...::...=:i~n=:c~,~e~n~t~R~.----=.M~a~s~s~o~c~k~.....,I
Deceased
TO THE AUDITING JUDGE:
No.l04,9__of_____68.19__.,A.A.
our Helen K.Massock"administratrix andEnter--eappElarance for_---,.:......:.---,-------
accountant.
13th day of S_e~p"__t..::...em--=-b..:::.e.::..r...z.,__•19_6_8_
N.B.-Counsel shall,by separate paper,present a concise statement of each
claim,with supporting calculation of any interest claimed.Objections
to an account as filed,shall be concisely stated in a separate paper.
Council suggesting proper distribution shall file a separate concise state-
ment in that regard.
-.11
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-
,.....,.
t.,.
-:
No.lOu9.of .19~.A.A.
In re Audit of Account in Estate of
Vincent R.Massock,
Deceased
AUDIT
'rUtctpt fnr i\pptUrUUtt
FOR
Helen K.Massock.Adminis-
tratritiBnd Ana..151m"r.Ant:_>t"I!'....-.----_.••--
....,;.::0 c.o>rn;Q -
____~~_______'_"!"L ~~..."........_""'""=
"'""..-"....::x:a 1~....-v.,--<:
:'::CP Ul r,'~~-_-..::.:',,----------~
c'~:t..':)0'-'"l "'-"'"....tC')
"""'W ~--"'n J:.:'""0'"~.......>=rQ,'4:;1J~r:--l:=-or-z
>-(A0.,
Frank A.Conte,
Thomas L.Anderson,
AttorneyS
~2
~u t4t Q!nurt nf <trnmmnu Jltul1 nf lIul1~iugtnu Q!nuuty.
Jtuul1ylnuuiu.~rp~uul1'Q!nurt Biuil1lnu
ESTATE OF N 1049 of 1968O.__..=:::':~_L-~~~~_
Vincent R.Massock"
deceased.
In the matter of the First and Final
Account of Helen K.Massock
Administratrix
$282,71,.;
$291.335.38
~,..~.-
8614.q2
53.15
Bolonce _
SCHEDULE OF DISTRIBUTION
Additional credit asked at audit
I,
ADJUDICATION AND DECREE
Andnow Mar ?19~this matter came on for hearing,
audit and distribution at this session and testimony kken;'and the;eupon,up~n due con.sideration
thereof ibeJlQ.1emce for distribution in 'the hands of the Ac.countant.IS deter~,,:ed to be
$2Yl,3J:>.Jo 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 mode a port hereof,unless exceptions hereto be flied
sec.reg.or an appeal be taken herefrom sec.leg.i
Balance per account·_
Additional debit asked at audit
Deduct Clerk's Costs &Receipts'-I
Atttomey'__....:!Th~om!!!as5!2.~L!.I.....AnO::!.t!:d!lie!4rs;a:o!lUni4._.liIi&.....F...ranklo.A6l.......Aa..·.L.loCcwo....nte.wa.1
Russell Marino,Clerk D.C.,costs fUing order approving
sale of certain assets to widow,
Additional debits asked during audit (by letter of 11-
22-68)"
111.00
~o.
2.50-
$291,677.96
Additional credits asked during audit (by letter of 11-
22-68)",
11010•.39
$280,667.51
Helen K.Massock,(individua1~),fees,costs and rights
and remedies appertaining thereto,of the residue of
decedents law practice,(payment for same has been made),00.00
$280,661.57
Anthony Note,Agent,Administration Bond premium due from
November 23"1968 -any unused balance of this premium
to be refunded to The United states of America on
account of unliquidated claim,260.00
United States of America,balance,on account of
assessments for income tax -years 1955-1961 inclusive,280h01.5i
No balance
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IN THE ORPHANS'COURT.OF WASHINGTON COUNTY;'
.PENNSYLVANIA',.'",
,",
RQBERT N.PEIRCE,JR.,Es'q.,of Pittsburgh
Pa.,arid MOSCHETTA &MOSCHETTA,ESQS.,
of Washington,'pa.,:r'epresenting.'Ros·e Iacovan elo,'.
Claimant."\.'
of •
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.No.10,49 of'1968
"'..
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CLYDE G;TEMPEST~ESQ.,'of Monongahe,la"
Pa.,representing,Madeline Neulaf?d,~laima~t.
mOBERT L..CEISLER,.ESQ.;,of Was,hington,
"..'.'.iPa.,-representing Robert 'E.Siek,Claimant.
~".
,..,,""......
JESS D.CQSTA,,ESQ:,of Bentleyville,Pa.,
representing himself,C3;s Claimant.
...
HEARING ON AUDIT
\.
THE HONORABLE P ..VINCENT MARINO,
President Judge of the "said 'Cour.t:.,.,;
I
...
BEFORE:
APPEARANCES:
Deceased.
VINCENT R.MASSOCK,
ESTATE OF
IN'RE:
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TIME:Friday,September 13,.1968,at 10:00 o'clock
A.M.,EDST.
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THE COURT:Number 1049 of 1968,the estate of Vincent.R ..,.
..,~<~Massock,deceased.The Administratrix is Helen K.Massock
~r.,..'.~.'"I....,.~
~I'"
f',f'
Petition and the required exhibits.The decedent died 'November 17,,
and the attorneys are Anderson and Conte.Mr.Anderson ?
If the Court please,I Wish to present the AU:dftMR.ANDERSON:.'
"
The amount'in the estate~the 'balance for distribution,save for
have found or receive~Jinformationth~t the 'Government is not "'.
'.
..
claim for exemption has been made and has be~n paid..,~,~.,.~
account of an assessment.Since the Audit ~etiti(:m is mad~up,r
We note among the claims a possible Claim with the 90vernment on
The estatecis subject to Federal Inheritance ,:Tax
I ti.
one ortwo small items'I will mention,is $291,335.38 in cash.The-,~,
.
1962 intestate,s'urvived bY,his wife,no children,and a brother.
A return'is maqe;a copy which is attached to the Audit Pe'tition.•..~'
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Now there are a number of creditors,chief,"""'-,:(."
pressing,;;that claim by agreement.'That is the estate tax.
,.
a~ong which.is,·the United States on account 'of assessments for Inc
...,"',.':'~'_~41 ••,""- •f '.f.'••~
Tax for the years 1955.to 1961 inclusive?totaling at face'only;
$595,925.87,'which the estate admits.We have been notified of thef
"
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clai~.of lYIr.Jess'D ..Cost'a in·the sum of $284.00,which'~~,believ..~~'.,t ..~.~.,,'.'...'.:''..~-,'~;,.~~
to be'a valid claIm and admit':And we have attached Mr.Costa"r-s""\
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prae'cipe t'o the Audit,Petition.,'He is here.
li ..,
I don It know that he
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desires to be heard on that.'We have been notified'of aclaim ·of,,.'.t.,.;
Madeline Neuland~represente'd by Mr:Temre9t,,'~nthe;:sum of!
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$600.00.And that appears to be a vali~cl?im and is admitted'.,,'..';i ;,~t>-j
There w~s a small claim of the National Stores f",
'e
",~...
Now it is our belief that the claim of the United·
I• i
·1
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i thiilk in two of
Washington,.Pa'""apparently on an open account.of.$41.40,which
the Common Pleas Court and they are denied.
relate to an alleged negligence and so'on,and the'conduct of law
,
them the estate is represented by an insu~ance carrier.They'
practice.
It is my information that th<?se claims have not been liq'll;idated'in
,r...•
respectively in the sums .of $10,000.$2.006,00.and $13.250.00.
have been brought in .the Com~on Pleas'Court of Wash :irigton Count
.0(',.
We have a claim of the Coen Oil Company lin
the sum of $5,000.That;J.believe.was ana note on which the'
,'
There are three claims'bn bel)alf of Ronert E.
has been paid"'Weden~theclaim.
decedent was an ac~omm6dation'IT)aker and we are advised that tha),
••''',>-.'-••_''l.-.~•"
,,......
~•,.,'!',J ",;"':;t ~".~1 ..!~,'<;Stat~s for assessments for tncome tax is a.preferJ;'ed claim.,The
.is admitted.
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'"'I..'9overnm.ent is represented here thIs morning by Mr.Thom?-s
of"•.,.,1f'"..~..'•..",.,~-•
A,Dal~y.Assistant iDJnited States District Attorney in the Western .
':'.'~.Disfrict.who has been in this Court before on the'Massock case,
and is known to Your Honor.And,he has filed a paper raising
exceptions to the account that I 'will come -to in a moment,
.'
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The estate has been ltquidat,ea except ,for two'it~m~.'One is'.'.
'l"
referred to as the Shaw Oil and Gas,interests i,n T.exas,which.
,.1::;
.'
is carried in this account and other papers at no value.This app~a;r :'3 •
•to have no market yalue.We,are told that 'nobody will buy.,.Weca,.'
advertise it in the newspapers and try to.:,get a huyer.We 'have \-"..
Now j.Mr.Mass~ck,as Yo~r Honor"probably kno s,..
was what we call a plaintiff's lawyer,working on a contingent,,;",j,','
,."
..,business in H§l.rrisburg,and he says he will give that:to us and ~isp se
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fee basis.He had approxim~tely,750open files in.:his office,at
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I·have asked if she would be
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There ar<=.probably 50,of tr~se'.1eft .th~t lia ve,--~'.'.,~.'..','
If the Government does not objec,t and the'Court
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individually"and,not',as acco~ntaht.
the time of his death.
not been 'disposed of.We would believe they are of little or'no,
value,but we think they should be disposed of t~somebody so that
in the even~anything .is necessary to be done;it ~an'pe ~:ione'i~tely.,
received an offer of $100.00 from Mr.Roy Ferman,who is in the':~:
does 'not object,we will accept that..
o f the assets .
And we feel they should b,e assigD:ed to Mrs.Massock 'or some othe
"it is
~:proper person."Ahd of"cou:Dse,if/tMl?'&.'Massock,it would "be'.'
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willing to put some money into the estat e to cover:-that,and,
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'she's not shown,any interest.Perhaps I coul,d-get"her to give
•somE;thin'g:I don"t know.
~',
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Now Your Honor 'will'notice that f:r:om the a<;cou t ..'
and the Audit Petition that there'~been some liquidation and some'
,5
gains in the year 1968.so that we will have to make an income t~x,.-;~'-...,.
,,-
return for 1968.And there is;now due a fidpciary ~eturn fot th~'·pe
,"-,I +."H ~;
from September 1.!19?7 to'August31.i'968~andarioth,erfi~uci<:l.ry
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return for the period beginning Septeniber 1..1968.So that unles s '
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So th~t tEat :eicepting ";0 uld seem someihi'ng th i
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should not be pressed.
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a hearing 'to get-lVirs.Massock in .totesti~y.
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$25.000.' I do not think that is c6rrect as a f~ct.''1 thfu.k .she '~as'.
•\,0
paid only,$21.000.
contingencies there.
credit ~laimed of the sum of'$50.000 paid~o'HU'berL'I,.,·~T~eitelhaun:.
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to the account:And as 1 r·ead it in three particulars.one as to .
r;",'"..,,:...;•..':
in handling the estate.r-'don't understand.They.object to .the'
what they state i~an extra payment of $4.000 to the fldmirlistratri:x~
connection with the inc~me ta~a..s~essment.'They also .exceRt,t01 '
Esquire.of Pittsburgh•.:vh?wasspeci~l c.ounsel for t~eState"YI:0
The Government.'through,Mr:Daly.has except d.,,
.''
we can reach some accommodation with the Government.'we would
.~.,
have to come 'b~ck'and ask'for a rea;"ard to thea~countant,tocove'r
.'~i
ot,sum of $21.~OO'paid'he,r.Butt.taey seem to find that she'w~s paid ','
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,They also except to a payment which t,hey ~'ay
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totals $6310',00 to Joseph Chi~raiz'i'andothers.'.wl;;Was.the acc6J 'tahf:":~.1
who worked on the income tax as]S;-essment and was retained to mak
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up the fiduciary returns.We would have fo bring him in and hiE?
•..'I'•
associates on that matter.
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Mr.Daili.ey is here,andpe,rhaps Your Honor would set a timefo
a;hearihg on these 'matters ..'
If Mrs.Massock is to ,come in,why,
",'"pref~rably it would be on'a Friday afternoon because she,is employed'
~i'.l ~~~•f"."l ~:
as a teacher.I would stl.ggest perhaps the first two weekss,omewhere;,.'
the first two we'eks in Novemberl when I·knowMr.Teitelb~um will
has to come;I assume,Your ,Horror would want to do it in one sittin ',.
to 'the account as Mr.Anderson has 'represented,and he'has'summ'rized
the hearingp~rhapsbe·set "in Nov'ember.
,.
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.
And we concur in his request -th t
We woulq prefer to db !.h'at.
Your Honor;-,the Government has'filed exce'ption.'-.....,,.t.
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Does Mr.~aleywish to be,heard?
Sometime the first two weeks.Mrs .~.Massock
basically V{hat our exceptions',are.
'b,eava'ilable and "'Yhen Mr.DaJwsays it will be suitable for hir?
.,
MR:ANDERSON:
MR.DA~E:Y:,
THE COURT:
THE COURT:
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I said s~mewhere th~firs!two vyeeks,
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What part of'November'.vyere you sllggesting,'M .
respect to Teitelbaum and Mrs.Massock and Chiura~zi.
"know how many were in it:.
,:',An'der:soJ;1?,
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MR,.ANDERSON:
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THE"COVRT:"'.:',
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ui0:~'r;'£.,entertain testim0l1:Y concerning all of the objections.That'is.'with
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,'Election day is.the 5th.The 11th is the '.h,oliday.lid say the eighth,",.
r f #0.or the fifteenth.'Preferably in the afternoon if you'can make it~,"...
gecaus e 0 f Mrs.Mas sock..
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one day.
it for 10:00 o'clock in the-m?r?-ingand she should be able t~get off,
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We will set the'hearing date on tha.t.·,
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I may.be able to wark;8omethirig out·in,that.
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I can't quite l..!-nderstand that exception.,
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I don't think we could do it in one afternoon.I think we should set.',.
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I thinkthat Mrs,Massock shoul~b~e able t?get
off a day so that she could be present to take all of this;·testimony."
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THE COURT:
«MR.ANDERSON:z0(
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here and heard what I had to say.
will reserve the wdnole.day.for the hearing arid we will hope fully
I nofethat Mr,C~isler anef'Mr..Costa wer"e b<?t,':.
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then for Friday,November 15,1968 at.10:00 ,o'clock A.,M.
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cover everything'.
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Ciings upon the hearing of the abovt-The foregoing record of the proc
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~I hereby certify that the proc~ed~ngs and evidence:are ,contained·,'.a..'~'."t
III "n::•~,••.•.I ;'.~~!
~,fully.and acc-qrately in the notes t.aken by me on th§'~eari~g of the C(lbqve.au/?e,:
•8-'J..'r ,.:,....?:,""~.'~and that this copy,is a correct tr~nscrlpt of the same':
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caus e is hereby approved and directed to.be filed.
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I I COMMON PLEAS -O.C.DIVIS!O~j
j No.1049 of 1968,A.A.1!ilj ,.
'...,.,,'I ,
I Estate of'
I
I I VINCENT R.MASSOCK,
I I Deceased
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PAY TRANSCRIPT.
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/
THOMAS L.ANDERSON
ATTORNEY AT LAW
loae WASHINGTON TRUST BUILDING
WASHINGTON,PENNA.
"
IN THE COURT OF COMMON PLEAS FOR WASHINGTON COUNTY,PENNSYLVANIA,
ORPHANS COURT DIVISION.
Estate of
VINCENT R.MASSOCK,
Deceased
)
)
)
)
)
No.1049 of 1968,A.A.
PAY TRANSCRIPT.
Receipt of the several sums awarded per decree
dated ~1ay 9,1969,and filed to the above number is acknow-
1edged.
•May 16,1969,clerk's costs,$171.00 ~-JL)2rJ~
Clerk,o.C.
May 16,1969,clerk's costs,
petition to
sell asset $2.50 ~~O.C.
"
'~
IN THE COURT OF COr1MON PLEAS FOR WASHINGTON ColffiTY,PENNSYLVANIA,
ORPHANS COURT DIVISION,
Estate of
VINCENT R.MASSOCK,
Deceased
)
)
)
)
)
No.1049 of 1968,A.A.
RECEIPT.
And now,June ---71~.-----,1969,receipt is hereby
acknowledged from Helen K.Massock,administratrix of the estate
of the above named decedent,of the sum of $280,407.57,being
the sum awarded per decree and schedule of distribution dated
May 9,1969,and filed to the above number.
IJl'orm NQ,USA-200
I
(Rev.3-3-58)
Form approved byCompoGen.,U.S.
I
...
INTERNAL REVENUE SERVICE
of the United States,
By .~
T oms A.DALEY
Assistant_Uni!:ed
DEPARTMENT OF JUSTICE
WOftfice of United States &ttorner_es ern District of pennsylvania
(CHECKS ACCEPTED SUBJECT TO COLLECTIONIClaimAgainstNo.1049 of'1968 A.A.u.S.Attorney's No.
Vincent R.Massock -Estate of 83644AmountReceivedFromTwoHundredEightyThousandFourHundredHelen K.Massock,Seven and 57/100 Dollars ($280,407 .5~
Agency &File No.Admin.
IRS CC:PIT-GL-850 JWT AMOUNT DUE THE UNITED STATES
Type Claim Amt.of Claim OJ File No.I ~Pre-judgmentCollectionof
Taxes I ()Judgment (X)Paid in full
()Compromise (X)Partial Pay No.1DatePaymentReceived~y~6-6-69 Clerk
for UNITED STATES ATTORNEYOri~-To Payer t/
Deceased
:Sstate of
Vincent R.11assock,
IN THE COM}10N PLEAS,O.C.DIV.
No.1049 of 1968.
~.~l....t..
C'it
RECEIPT.
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THOMAS L.ANDERSON
ATTORNEY AT LAW
10a8 WASHINGTON TRUST BUILDING'
WASHINGTON,PENNA.
"
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..;-
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IN THE COURT 01:'COMMON PLEAS FOR WASHINGTON COUNTY,PENNSYLVANIA,
ORPHANS COURT DIVISION,
Estate of
VINCENT R.MASSOCK,
Deceased
)
)
)
)
)
No.1049 of 1968.
r::l Fo:m No.USA-200
(Rev.3-3-58)
F~m alJpr-oved byCamp.Gen.,U.S.
.
.,J
RECEIPT.
DEPARTMENT OF JUSTICE
Office of United States AttorneyWesternDistrictofPennsylvania
Receipt .No.7 23536
Clai;;'Against
(CHECKS ACCEPTED SUBJECT TO COLLECTION)
No.1049 of 1968 A.D.U.S.Attcrney's No.
Vincent R.Massock -Estate of
Amount Received
One Hum red Twenty-one Dollars
Agency &File No.Refund
IRS CC:PIT-GL-850 JWT Unused
83644
From
Helen K.Massock,
($121.00 )Admin.
from the Administratrix's Surety of
Balance of the Current Premium
the
Clerk t
for UNITED STATES ATI01.1NEY
Type Claim
Collection ofTaxes
Date Payment Received
Amt.of Claim OJ File No.
6-26-69
Pre-judgment
Judgment
Compromise
(Xl Paid in full
(xl Partial Pay No.2
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IN THE COURT OF COl~10N PLQEAS,
OF WASHINGTON COUNTY,PEN~."'~",;
No.1049 of 1968
IN RE:ESTATE OF
VINCENT R.MASSOCK
PETITION AND ORDER
i
LAW OFFICES
FRANK A.CONTE,~C.
WASHINGTON TRUST BUILDING
WASHINGTON,PENNSYLVANIA
15301
/;;~/;tJ()
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No.1049 of 1968
TYPE OF PLEADING:
)
)
)
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
IN'_RK:.ESTATE OF
VINCENT R.MASSOCK
PETITION AND ORDER
Filed on Behalf of Administratlix
Counsel of Record for this
Party:
Frank A.Conte,Esquire
Pa.I.D.NO.05438
LAW OFFICES OF
FRANK A.CONTE,P.C.
729 Washington Trust Bldg.
Washington,Pa.15301
412-225-3800
<:'.to ::;:;:.::;1
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
IN RE:ESTATE OF
VINCENT R.MASSOCK
)
)No.1049 of 1968
)
PET I T ION
·(
AND NOW comes Helen Massock,Administratrix of the
Estate of Vincent R.Massock,deceased,and by her attorney
Frank A.Conte,Esquire,files the within Petition as follows:
1.On or about November 19,1990 the Prothonotary
of Washington County notified the petitioner that money in Court
was being held for Vincent R.Massock,who died November 17,
1962.
2.Your Petitioner was appointed Administratrix of
the Estate on November 23,1962.
3.The money in Court is shown on the attached letter
from the Deputy Prothonotary,and totals $277.42.
WHEREFORE,your Petitioner prays this.Honorable Court
to order the Prothonotary of Washington County to pay to Helen
Massock the sums:set forth on Exhibit "A"attached hereto.
Frank A.Conte,Esquire
Attorney for Petitioner
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V E R I F I CAT ION
BEFORE ME,personally:,appeared FRANK A.CONTE,ESQUIRE,
being a person having sufficient knowledge or information of
the facts contained in the within Petition from the records
of the Office of the Prothonotary of Washington County,and
verifies that the matters set forth are true to the best of
his knowledge and information and further states that the
Petitioner did not verify this pleading since she does not have
sufficient information to v.erify it.
~t~
Frank A.Conte,Esquire
"
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'1 COURT DIVISION
IN RE:ESTATE OF
VINCENT K..MASSOCK
)
)No.1049 of 1968
)
o R D E R',
I.
AND NOW,this 1'1 ,1990,
upon consideration of the within Petition,it is hereby ORDERED
that the Prothonotary of Washington County,Pennsylvania pay
to Helen Massock,Administratrix of the Estate of Vincent R.
Massock,the sum of $277.42,as distribution of funds held in
Court by the Prothonotary.
BY THE COURT:
J.
RCC-81 (2-64)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE .
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
NOTICE OF FILING OF APPRAISEMENT
HELEN K.MASSOCK
(~~Administrator)
IN YOUR REPLY PLEA8E
REFER TO 35-171-5
/
In Re:Est ate of ~V_I_N~CEN__T_R_._MA_S_S_O_C_K _
______~W~A=S=H=IN~G~T~O=N County -File No.6738-111
Dear MrS.Massock:
You are hereby notified that the ofiginal
appraisement in the estate of Vincent R.Massock
has been filed in the office of the Register of Wills qf Washington
County on __Mirch 10 ,1925l.Said appraisement reflects the
following valuations:
Real Estate _--'-~~~-~-
Personal Property_·3~6~0~,~6~1~6u.~5~6~_
Transfers ---------=:-7"::~_=_'7__=Total --J.3~60::.J,~6:=.16~.~5:.%r=~
As to such tax that is paid within three months from date of
death,a five (5%)percent discount is allowable.As to any tax that
remains unpaid after one year from date of death,interest at the rate
of .six (6%)percent per annum is charged.
Any party in interest who is aggrieved by an appraisement may
appeal therefrom as provided by law.
Dat e --:;.;M==a=-r=ch=--=1~O;..J.,-=19L6=...9'------Si~nedU£~~e,~
Title W.R.CHANEY,CHI APPRAISER
DATE OF DEATH:November 17,1962
Note:This is not a bill.
'~C-C"3\l (6·67)
"'O'MMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
"
MASSOCK,VINCENT R.
FILE #6738-111
November 17,1962.
SUMMARY
FILE #6738-&11 rtEPOnT OF INHERITANCF:TAX APPRAISER
I~the undersigned duly appointed Inheritance Tax Appraiser 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","B","c"and "E".
Dated:___03:..<--=lo-=--.=6C.L9 _
11-17-62
REPo~r OF THE REGISTER OF WILLS
I,the undersigned duly elected Register of Wills in and for ...
County,Pennsylvania,do respectfully report that I have allowed deductions in the amounts
claimed by deponent,except as to those items where a greater OT lesser amount is set forth
in the last column to the right in Schedule "F",which greater or lesser amount represents
the sum allowed as a deduction.
Dated:
REGISTrR OF WILLS
VALUE AS REPORTED VALUE AS APPRAISED VALUE AS REAPPRAISED
$.$$360,616.5~=360,616.50:-------
INVENTORY
Ileal Property (Schedule A)
Personal Property (Schedule B)
Transfers (Schedule C)
J oint-Held Property (Schedule E)
TOTAL GROSS ASSETS
LESS Debts and Deductions
(SCHEDULE F)
CLEAR VALUE OF ESTATE
Valuation of life estates or
annuities . • . . . • . .
E'STATE TAX ASSESSMENTS
360.616.54_
======.--~.
~"---------
=====:=======:=
COMPUTATION OF TAXfORUSEOFREGISTERONLY
T ax on ~.'010 *_----------.--,-!I:~~;:-~i,,--,-----'ax on '1>•__QS?a
Exemptions .__(:::)
Total Estate __
TOTAL TAX $~__---
Less tax preViously paid $~==~~====\~
BALANCE $--------Less 0%of tax if paid within
3 months after death $======:=
(*)As evidenced by Charitable Exemption
Certificates issued by the Secretary
of Revenue.
3ALANCE 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%fromto $~_
TOTAL TAX BALANCE $__~_
PAID $
FOR USE OF REGISTER QNLY 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 \No .
IN THE
Year .
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
VINCENT R.MASSOCK.....·············D~~~~~ed
Late of ..E.WASHINGTON ..
County of .W~IIJ:l\TG'l'9.ll .
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
:'.
FonnRCC-2
.,.",i .<;;OMMONWEALTH OF PENNSYLVANIA DATE .................~~h:!9.#..~....~:~~.9 ...............
DEPARTMENT OF REVENUE RESIDENT INHERITA}lCE TAX ................~........w..~.~.b.~~.9.A ...............BUREAU OF COUNTY COLLECTIONS COUNTY
HARRISBURG,PENNA.17127 APPRAISEMENT FILE NO......§I2.~~.:I.:!.~...........................
Whereas,.................................v.in~n~.~....R......~~.~9.~~.................................................late of ...........................~.~....W~~h.~~.<>.J:l ......................................
in the County of ........'........................W.~.~hJ·P.:~9.n ................................................................Commonwealth of Pennsylvania,having died on
the ....................................."J.:.7...~~........................................day of ...........................Nov.ember.......................19....6?,seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I,.........................................W.~R.~.....C.b.an~.....................................................,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 Ufe 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 AppraisementDescriptionofAssetValuesMadeforInheritanceTaxPurpolel
$
PERSONALTY:
See itemized list of personal property on attached
appraisement.360,616 56
j.
l
Total 360,616 56
;
form:v~~hb~:::~:'W""'~~~~~'~:;o~~~~~~t~~above..~p~;~is~t ..;:a~~?
r"1'~~ralser
......"/;..
~<k/r.:.:::rl),Penna.
·.....................WAP..l:UwG:'rO-N........................County
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
........................y~G~.':t'~.~~.::>9.G.I<:.
Deceased.
Late of
WASHINGrON...........................................................................
Date of Death,N9.y.~1:?~.r...~7.-'~.9Q?.
Appraisemel!t Docket Vol.,35 .
Page,J,.7+.~.5 No Q7.).E?::ill .
Filed in Register's OfJice,.....~.c:.h....~9...19....f>.9.
Amount of tax due $,.
DEPARTMENT OF REVENUE
Received,
Examined and Approved,.
•\1 d"0;)rW J ;)~:IHSVlr\
Wrote abo.u~-Av(J.r.aislJ-1Jfent.".<••.,.~•••'·:nl"····.·····..·····.;>I ~j 11,'\..:;U C;j.L:;:1 I:J::J {j '''0
...................................OJU.\..L ..!J..:..~:.:.~.~;..;nJ ,.
Appeal ft-om Appraisement,.
............................L..I..h U..J.6 .A~.!~£.!J!.
Entered and charged,4.nl··.···~·1 ~:7 }~.\~::~;i I .~l
~
.<#
',,,,,,~J,.,"!t~."
DEDUCTIONS ALLOG~IN\L';6 ,yo.'"~o ••
OFFICE OF TME STATEMJ::NT OF DEBTS THE SUM OF ..,,'.......$......7...............
REGISTER OF WILLS AND DEDUCTIONS OA'J::~:';JH~~~~=~'t~.WASHINGTONOF COUNTY
AND AGENT OF THE COMMONWEALTH
"\Register t-It:!Is,Age"1
....Vincent R.Massock Borough of East \'1ashingtonESTATEOFI.ATE OF
July 22,1968 DATE OF DEATH Nov.17,1962DATEOFFIl.ING APPRAISEMENT
DATE NO.OF NAME OF PAYEE REMARKS AMOUNTVOUCH~Jlt
u.s.claim at audit for 1955-
1901 income tax asses.face 3'95,9~5 87
claim at aUditi inter%~'8 325,C1t.O 89u.s.penalty,cos s to 7.
9/81/6tl.u.s.1962 income tax 1J.lL.121 60
12/7/6'C -172 1/63 Pittsburgh Nat.Bank notes,by sale of pledged
securJ.~Tes lJoJ.nt.ly neld
stocks and stocks of
others were also sold tonavdebts.not nresentlv
calculated)26,938 93
For administration costs,~ebts,and other
credits see account.
992,an 29
:
COMMONWEALTH OF PENNSYLVANIA }s.:COUNTY OF 10Ts sb;ngton
I.Helen K.Massock HEREBY CERTiFY.THAT.TO THE BEaT OF
MY I(NOWLe:DGE AND BELIEF.THe:FOREGOING IS A JUST AND TRU E STATEMENT OF DEBTS.FUNERAL EXPENSES AND EXPENSES OF
ADMINISTRATION SUBMITTED TO THE ESTATE OF Vincent R.Massock DECEASED.AS DEDUCTIONS FOR
INHERITANCE TAX PURPOSES.~&f~44t1d/b"(1..5.)12th (/
SWORN AND SUBSCRIBED SEFORE ME THIS DAY OP~emb~~8.C:'~~~~otary Public
Washington r Washington County,Pa.
My Commission expires April 12,1971
1-
,/
11u tbr ®rpqaus~<1lnurt nf ltasl1iugtnu <1lnuuty
IN THE MATTER OF THE AUDIT OF ACCOUNT
In re Estate oL_.~~Jt~_QQkJ..._Y..inQ.e.nt__.~_..No.-.~0.4-9.-----..,..3r.ci..qtr.Term,19..•.6ft ,AA
~.~~~.~~.~~~.~_?~.~J__:~~.~.~___._ _...___.At}g~_:r~_o.n...~~Q_nt.e.~---.A.-t_tys-~_._._.._.
diXIXmC
Date of death_:J.)._~J,.1.~f:?.?... ..Date of filing Inventory Appraisement.__7.~22_~6_a....__
~
TO THE AUDITING JUDGE:
Enter my appearance for Personal Pr6~ierty Tax Due Washington County,viz:
ITE M Valuation
1968
315 sh Chris Craft @42.00 13,230.00
10
'-sh Kalvar @ 222.00
50do sh Silver Creek Prec.1,275.00
2000 sh Cbemal10v Min.@ 1.L.62t;
1967
315 sh Cri s Crar,~t----.:-----",,@~:!=21....j."--'B~7......5'--I-__6~,..,,8~9'-"'0:..JL.=6..L3_
10 sh Kalvar @ !L8.50 !h8t;.OO
5000 sh Silver Creek @ .095 !L75.00
_2_0_00_s_h_C_h_t_31l'Jl11_a_l_1_o~Y @_:---"i_.,-",0,-",,0 --I 2~,>o<.O>o<.OO~.L.:0"'-'0"'---
1966
315 sh Chris Craft
10 sh Kalvar
@ 22.50
@ 48.00 1.L80.00
5006 sh Silver Creek Prec.
2000 sh Chemalloy~in.
@ .1t;t;
@ 1.30
77C;.00
2,600.00
1965
315 sh Chris Craft
10 sh Kalvar -
5000 sh Silver Creek Prec.
2000 sh Chemalloy
u
@ 66.50 '
@ .4375
@ 1.085 .)1 fA 2,170.00
lili..97
'llli.29
4.5.70
if'"
h iJ~b 4..:8 4';25---
.-
12%Assessment
Penalty
9350
8390
Valuation
25975
9850
11630
No
Assessment
Returned
No
No
No
No
8390
9850
9350
10940
25975
11630
Inventory
AppraisementYear
19 64
19 66
19 65
19 67
19 68
19 63
Tax at 1~IYction ~,N Itt Total Claim4Mills_~in}.Jty ~'1o n eres
---1-----1------1-----1-------1-----1--103.90(~~:39yJ~',--
\~P ".N39.40.3.(~2.36
The lo,ego;ng ;s 0 stotement of 011 aemVtoxot@frey ~n the Invl,o,y Appm;sem<nt,Affi-
davit or Assessment filed for the purpose of determining the e I Property Tax '1 said Estate.
..__._..__.?1.~~....day of .__.._.~~~~_~._...19_..._f:?~t.A.V.CAPANO,Solicitor
l
.v:;~
No..~Ql+.~_,..3.r.d ..qt.r.Term,19·68.···..,AA
In re Audit of Account in Estate of
MASSOCKI....Y.~.Q~X R...-_-__..---.---
AUDIT
'rarripr for i\pprarantr
FOR
WASHINGTON COUNTY
PERSONAL PROPERTY TAX
·t....,
'"
A.V.CAPANO,
•SQlicitor
~9
...-
Form RCC-33
RESIDENT DECEDENT
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTION.S
COUNTY OF ...WASHINGTON............................................................
IMPORTANT:This return must be completed in detail and filed in duplicate,with will attached,with the'
Register of Wills of the County where decedent resided;Return is due within one year after
date of death,unless an extension is granted by the Secretary
•oo__the_Jnlleritlince.an!l.E_f'1tateTax A,ct of ll:)Jll.)
of Revenue.(Section 703 of
_VI~~.;;;~=.;.~;..;~:ST~~~O.F }==OF
(State full name of decedent)
Washington ADMINISTRATORLateof. ...County
Pennsylvania,::.:.;-~~~;~;~~;~-:-----_:::_-=}'"
Administra~rIX~fth~·~~t~t~····~··~~l~~~~~~:~~~~:~~~~~b:i~g duly sworn,depose S and say S
Decedent'dJed ..N.Q.Y~ITlJ;>..~r.J7
(Month)
Name and address of attorney or}
other authorized representative to...
whom all correspondence should be
\Dailed.
..........,19....9.?....,f·t~~X!}U~OCiX]ljmroi.~X }
(llay)(Year)l intestate
FrankA.Conte and Thomas L.Anderson,
Th h administratrixd t'f '1''th th ff'f 'd t d thatassuceponenISamIIarWIe a aIrs 0 sal es ate an e property con-
()l:xer.utor·Administrator)
stituting the assets thereof and their/air 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 in decedent's individual name,with right of access by another as agent
or deputy,with the exception of the following:-
That the contents of said safe deposit box,
return,with the exception of the following,for the
Pittsbur h Nat.BiITkWashin ton
RELATIONSHIP OF JOINT
HOLDERS TO DECEDENT
Helen K.Massock
Vincent R.assoc
THIS SAFE DEPOSIT BOX RENTED
IN NAME OR NAMES OF
Vincent R.Massock or
Emanuel Massock or Vin--+--..----;-,----.....--cent R.Massock or.
e en assoc ,
or boxes are itemized under Schedules _1--_of this
reasons hereinafter set forth:
Pa.
Pa.
Pa.
NAME AND ADDRESS OF BANK OR OTHER INSTITUTION
IN WHICH DECEDENT RENTED,A SAFE DEPOSIT BOX
Pittsbur h Nat.Bank Washin ton
Du uesne Cit
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 decedent's credit in banks
of deposit,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 ·or 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 foreign country;which are owned ~t the time of death;all wearing apparel,jewelry,silverware,pic-
tures,books,works of art,household furniture,horses,carriages,automobiles,boats,and any and all
other personal chattels of whatsoever kind or nature,left by decedent,together with the fairly estimated
market value thereof;all bonds and mortgages held by decedent and of all claims due and owing decedent
at the time of death,and all promissory notes or other instruments in writing for the payment of money
of which decedent died possessed,of whatsoever nature,with interest thereon,if any,giving the face
value and estimated fair market value thereof,and if such estimated fair market value be less than the
face value,it sets forth briefly the reasons for such depreciation'as to each item;all moneys payable
to the estate from life insurance polici"es carried by decedent;all annuity and endowment contracts the
proceeds of which were payable upon the death of the decedent;and all the corporate stocks and dividends
due thereon and unpaid as of the date of death,bonds and accrued interest thereon to the date of dece-
dent's death and other investment securities owned by the decedent at the time of death,with the market
value thereof at 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 the 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-partnership agreement,(if oral,a statement setting forth the nature of the agreement)
together with a statement setting forth the character of the business,its locat'ion,and such other facts
pertaining to the business as may be pertinent to a fair and just appraisal of the decedent's interest
therein must be submitted.It should also set forth in itemized form,together with the fair market value
thereof,any other property owned or bequeathed by the decedent at the time of death.
The Schedule C attached hereto and made part hereof sets forth a ~rue answer to each inquiry
contained therein and in the case of transfers ofproperty,real or personal,within two years of decedent's
death,in contemplation of decedent's death,or intended to take effect in possession or enjoyment at or
after death,said schedule sets forth the nature and value of such property,to whom transferred,the
relationship of the transferees to the decedent,the 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 copy
of the deed,trust agreement or other instrument creating the trust.Ther.~is also set forth in said
schedule a list of all property,real and personal,with its value,which passes 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,byothe will,deed,or other instrument of another,
with a c9PY 9f the instrument.c.reating such power attached to the schedule.
That Schedule 0 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 beneficiariea for life under decedent's Will.It also
contains a statement showing which of the beneficiaries nam~d 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'$estate,including funeral expenses paid;
family exemption,'where applicable;costs of administration of this estate;counsel fees and fudiciary's
commissions paid or to be paid;cost expended for burial trusts,tombstones or gravemarkers,and reli-
gious services,in consequence of the death of the decedent;debts and claims owing and lmpaid at time of
'\..death;taxes accrued charge.able for period prior to decedent's death (except.those allowed under Section
651 of the Inheritance and Estate Tax Act);together with a statement of collateral pledged for obliga-
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","e","E",and "F"as directed therein,·
have been carried forward and properly registered in the Summary.
l
Subscribed and sworn to before me this .
12th September 68............................................................day of 19 ..
Lv.::~Wo'~f~i;IT~~g·······__···
Washington,Washington County,Penna.
My Commission expires Apr.12,1971
--,.'
~-!K/)J~_..__.
(~dministrator)
........§.7..2 ~.?:..~.~~!::9:.~~y..~~?-.
(Street Number)
Washington,Pa.15301..
(City or Town and State)
NOTE:Before signing affidavi t 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.
RCC-34 (1-~4),,"
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE IIA"
REAL PROPERTY
.,.*!.~,
Real property in Pennsylvania,with statement of mortgage encumbrances upon each parcel at death of dece-
dent.Where property held as joint tenant or tenancy by entireties,report on Schedule "E".Property hf'ld by
the decedent 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!,wealth of Pennsylvania should be (1)(2)(3)/
described by lot and block number,street and street number,together wi th DEPARTMENTageneraldescriptianofthepraperty,with a reference to the record of the ASSESSED VALUE VALUATION
conveyance by which the decedent took title;if a farm state number of a·FOR YEAR OF ESTIMATED CAUTIONcres;also statement of mortgage encumbrances upon each parcel at death DECEDENT'S MARKET VALUE (Do not writeofdecedent.Taxes,assessments,accrued Interest on mortgages,etc.,are DEATH In this spoce)to be listed on Schedule "F"and must not be deducted from this schedule.
None 0.00
.
Insert this total opposite II real property",Schedule IIA"in the X X X X X
liAs Reported"column on the last page of this return.
0.00
RCC-05 ,t "
-COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "n"
PERSONAL PROPERTY
INSTRUCTIONS:This Schedule must disclose all tangible and intangible personal property owned individually
by the decedent,at the time of his death.Property owned by the decedent jointly with another or others
must be listed under Schedule "E".Inta;gible personal property,titled in the name of the decedent,but
payable at death to another or others,including but not limited to P.O.D.U.S.Savings Bonds and tenta-
tive trust accounts,must be listed,despite the fact that they are not of the administered estate.
Tangible personal property should be listed first (e.g.jewelry,wearing apparel,household
goods,and furnishings,books,paintings,automobiles,boats,etc.)
Intangible personal 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 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 ITEM UNIT ESTIMATED DEPARTMENT VALUATION
No.List and describe fully VALUE MARKET VALUE (Do not write in
this space)
See itemized list on three pages next
following
Insert this total opposite "Personal Property",Schedule "B"in X X 360,616.56
the "As Reported"column on the last page of this return.
-------------------------------------------------,
""
SCHEDULE 13 0
lie",N()"Ocs:riplion (includin~IJet Jmount of bonds or number 01 shJres)Par IUnitYlluo~.Value at dale 01 dCJ:h
cd
3...-:,.o~.oo
~
J /:1.1 (.tJ
/
7j6'/0
i'11.02 6;
/~.59.;"0 0
17~-00
~57-'''/'6 G
o?~7'0 0 •CJ 0
~,27.so
,f>0 00 .00
~/0"6-60
/.
.5;:zc2 f)'.c:>0
//0 <:)(j <6 0
.3 f/'tJ O.00
,/c,Sf'·7...r
~>c c:::>0 -60
3//;ry:00
.y/.3 tf ~6(J
tf s{.000·60
3,902.00
'3,121 ..60
$
..:'.·1,'
",l'"~
;•••t ~
..:7,030.00
I$':~"':':';','500~00
•j"i "I,I>,"•••••
811.20
.·····'1,592.00
I
.'796.60 i
..19592.00 ,
.,'.I
r -.;.'..'.'I
j '~~r .3J/184.00 I
i . . .I
f •
,....:'8,384.'00 '.
I:"-84,000.00
iI ,.....',
,
II
II
II
I
I
!
I!
:'I.
.:"';'
:\
.'..~.~
";:,,".
."....:.
95.•00
,I'.,'..
.:,';I
..'
I -'....1
····1
.:-. j
.,:1
, .'.I,I
i
I .
29046 7/816.
1l~3/8
26 1/8
1.u·8t
3 7/8
15
".
Yl'X.nlc(:,·:')c.:to Pi;})to GOC'tU'oJ.~_-__-_.----.-.---.._-c.cc·:'r::O'iYC I::;dr:'G'c,sold by bnnie
Ti.:I~.]23..~n(l .~~'(;ppoooacis
Q 'J':)1 ~.c:d to (t o.)·C :
10 [...::1vnr eO::1
loau.S~PIT..:cod com
c"('l."\}'C'~rc (""0'''-""''''J";:-r-..,..'"Aft':;Jl.Jj..I ...l.J l)J.J.,..iv"16.".,-)v.1.,L~c"b ?C:1..Col:o &.Cham.
20J :'c;..:troi.1
2000 ChG~~lloy ~lno
400 31lnsh:L'1inc;;Unin~
170 P-o;;u'Dllc Indu8'trinl
400 Co~t~intocd Prod~
(:::;00 Sc:J..K)
Unolod~od 2toctS of docodont
-fl~~din n/o-I~r;.no l';::lt;rJi:-
3
4
5
'..
-I-==--:;-;-:-;:-----:---:-;---:=--=:::=---:---~-I---I---I15-Hi face sopics E US bond:J
.Fob 61 ~S3370078-82E incl..24-,;ur fe-cs 80:>108 E US bonds ..:..
.i\?r 61 }:G3l!1~G911-5:S incl..·..··..:..·
l-l~'I foce s8:i:"ies E US bonds :
i'Jay 61 1·183448917E··... .
l-U';fees SC1"':l.OS E US bond
Esy 60 ~''i1'321n0959E
2;..HI fncs 8c:::,i83 E US bonds'
Jul 60 !·~82563079-80E incl.
6 ll-l~{fnce 80:::'103 E US bonds
Aug 60 M8266268'lE
7'2-D!foce 801"'103 E US bonds
.Sop 60 N826643!~OE,T-r827G76aE
8 4-IH facescl"'ios E us conus';':INov60!·:8278983LL-5E incl~. ,
H8295904A-9E incl.
9 10-U!feee series E US bonds".;
Feb 591-':77}-~14731-6E incl.",
j\:77L~14739-42E incl ~;.
10 16,000 shs.\'Jushington Trot.-,
As sUo.eL.B stocl{(4,000 !:
I'.shso in decedent's na~o
were in fact property of
Anne !-1e.tyuf)per court decree
1"000 shs~Chenalloy Hin.:_..."....;~50
nlodgcd to PNB for debts :.of dcc8Qcnt,sold 12/l7/tE..:'-.
.and $654.54 proceeds ' .
ap?liecl on debt beo Sch.m).,'.:'74 shs.Duquesne City Bonk,
Duquo sno,Pa.certs .423,.':'..:54'sas.II '71425,12 shs.II and ~./::#J..~35,8 shs 0 .•'.':
pledged to PUB on dcredont's .;.";':
lo~n3.Holen K.!'l808oclc paid I .-,
bolonco of debt,:09J1197~63'1 .,';
on 12/6/63,and took'0031[2;1'-'.':
r.~nt of'notos and collato I
(:JCo Sch.:>rOO
12
.11
Sto~k3 hold in n 0 Anno Mat-
•.''I'
13ILL1516
17i8
19
20
21
22
23
211-
2)
26
3"1 ,.....:..,
10
5000
2000
12
Chr1s Crnft
1:alvcr CO:::-:1
Stlvor Crook ·'Proo~,'''.
Chor"..:l116y f'iin.··
Pt:h..Coko &.Ohorn.
13
290 ,?/8
:s-14~
L~~099.00
2,900~OO
3.i12)~OO
.1,000~00
171.00
,yo.?}'.aO
0('.900.00
..j /.:<S:<50
/
//000-00
/7/'0·<:)
,',J •
SCHEDULE B.(Continued)
2728
29
30
31
32
33
34
35
36
37
38
39
40
41
42
353 silver dollars in safe
Petty cash in safe
Lawyers Co-op,book refund
Dexter-Bertholon,refund,unearned ins.premium
Washington County,balance remuneration
Cash with broker,Merrill Lynch
Prepaid interest,PNB loans,applied to
debt,see schedule D&E
John Hancock Mut.L.I.Co.,proceeds policy
3,102,405,payable to estate,named bene-
ciary having predeceased insured decedent
Dividend on same
Gold coin collection,appraisal of Stacks,NYC
Office equipment and law books
1/8 interest,Sullivan well,J.D.Hunter,
Avella,Pa.,agent3%working interest in Southwest Development,
c/o T.G.Shaw~Ft.Worth,Tex.3%working interest in Glenrose Development,
c/o T.G.Shaw,Ft.Worth,Tex.3%working interest in Theo W.Wipff Devel-
opment,c/o T.G.Shaw,work abandoned
Law practice:
For the purpose of this return only,the
figure used in the U.S.estate tax return,
subject to the statements contained therein
and those set out below:
353.00~183.00
10'40
264.30
6.30
1,531.41
1,877.43
1,000.00
177.60
17,418.00
3,324.00
16.00
1,954.99
3,569.96
0.00
J:J5.66
/J.3.00
/0'<,/0
£r;,t/3 0
C ,,3 0
//6"'3/#
!f 17.{3
1;060.00
/7'1·C,6
/7/Y/y-°O
Y ..3~tI (J 0/
/{,..00
II y5V 9f
...i sc;,-9 (.
943.88
177.60
349.80
206.50
811.98
161,831.04~~/}3/0'/
0.00
Decedent was a lawyer,specializing in plain-
tiffs negligence cases.He did not handle
them on a quantum meruit basis,and kept no
books showing work done and its worth;rather
he handled all such cases on a contingent fee
basis,agreeing by oral contract to charge
one-third of the recovery,payable only if
and when recovery was effected.At death,he
had but one completed but unprocessed settle-
ment in which the fee was $7,500.00 reflected
in the figure set out below.If the fees etc.
collected in the 30 days following death be
accepted as the true value of the fees due
decedent,they totalled $31,848.43.Actually,
it is doubtful whether,at decedent's death,
any other fees were legally recoverable,for
the reason the work was not c9mpleted and the
settlements not effected.However,the estate
was able to turn the uncompeted work over to
other lawyers,on an understanding fees were
to be shared with the estate,and in some
instances estate counsel were able,with the
express permission of clients,to close a
number of settlements.This involved main-
taining an office,hiring office help,pay-
ing income tax,etc.The adjusted value of
the law practice used in the estate tax.
return was
1959 4-door DeSoto hardtop in decedent's
name,value $1,100.00,was in fact property
of mother-in-law,Elizabeth Knestrick
John Hancock Mut.L.I.Ins.Co.,accumulateddividends
John Hancock Mut.L.I.Ins.Co.,accumulated
dividends
Baltimore L.I.Co.,accumulated dividends
U.S.Nat.Service Life,accumulated dividends
Washington County,return of pension payments
43
44
L~5
46
47
1..1-8
B-2'
r -------------------------------------------......"
I ,(f ....
SCHEDULE B.(Continued)
49
50
51
52
53
Checking accounts in Pittsburgh Nat.Bank,
Washington,Pa.,office,"attorney's
account,ll book,$2,434.33~and
"trustee account,It book,'t~3,225.40,
were in fact both trustee accounts of
moneys belonging to others and decedent
was entitled to no part thereof
Miscellaneous loans without evidence of
debt or security,known as Scatena,
Morgan,Craig,Lenhart,Barrett,
Genaulla,Stathas,and others,
uncollectible
8,000 shs.,Cameron Industries,now Brocam
Mining,worthless
3 shs.,Stalwart Enterprises Inc.,pfd.,
(Aldo Icardi),worthless
10 shs.,Westlake Welding &Supply Co.,
worthless
Total,Schedule B
B-3
0.00
0.00
0.00
0.00
0.00
$360,616.56
RCC-36
.CO\nlb\"I'E\LTH OF PENNSYLVANIA
T1L\~SFER INHEIUTANCE TAX
RESIDE~T DECEDENT
SCHEDULE "c"
T RAN SFERS
(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)yes
(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)yes
(3)If the answer to (1)or (2)above is in the affirmative state:
(a)Age of decedent at time of transfer 48
(b)State of decedent's health at time of making the transfer.(Note 1).Good
(c)Cause of decedent's death.(Note 1).Heart attack
(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)no
(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 lifetime make a transfer,the consideration for which was transferee's promise to
pay income to or for the benefit of care of transferor?(Answer yes or no)no
(8)Did decedent,at any time,transfer property,the beneficial enjoyment of which was subject to change,
because of a reserved power to alter,amend,or revoke,or which 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 d.escription 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.
ITEM
1
2
DESCRIPTION
Home property,item 1,Sch.E.,bought
within year of death at
Israel bonds,items 7 and 8,Sch.E.
(NOTE:Items 1 and 2 in joint names of
decedent and wife,Helen K.
Massock)
MARKET VALUE
(Estimated)
60,000.00
2,160.00
DEPT.VALUATION
(Dept.Only)
t;6/606,00
~//t,6 .00
NOTE:This sum is returned,gross,
without prejUdice to claim
these items are not includible
in taxable estate.
[nsert this total opposite "Transfers",Schedule "C"in the
"As Reported"column on the last page of this return.
62,160.00
.::
•
COMMONWEALTH OF l'ENNSYLVi\NIA
Tni\N~FER INHEHJTANCE TAX
RESIDENT DECEDENT
SCHEDULE "E'~
JOINTLY OWNED PROPERTY
"
INSTRrCTIONS: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 tmder 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-~wners to
the decedent.
Description of Property,Date of Acquisiti~n,Name I Unit percentage-Estate
Address and Relationship of Co-Owners,and Place I Value Share Valuation
of Record of Instrument,where Real~state.I.
See following four sheets
Insert this total opposite "Jointly Owned Property",Schedule "Ej48,573.6
in the "As Reported"column on the last page of this return.
DEPARTMENT VALUATION
CAUTION-Do not Write
In This Space.
Value of Value of
Entire Decedent's
Property Interest
.1
I
I
I
I
I
I
•"
SCHEDULE E.
Description Value el dolo or death
$Ho1.:.:JO ar.Ci lot,675 N.i'lado Avo.~,'E..
t,':~shincto~Borcu.~h,Pa.p apprO:i:.
90 1 X 2CO',eXco9tL~g minG~als,etc ..
,Deed Boo::1110,POGG 653 -(q(/f
I:.;"\,N~.-'1--------------------, 1
,600.00
"
1,160.00
1,120,,00
~.1,100.00
1,100.00
1,080.00
1,080.00.
':::6
Renl estatohcld in t~ust for client
:(oshcrslcy:Vacant lot ,dthprliryp
lot 3PPO:-::'C!45 y :.;:134'"frontinG H~,
side of St3teRond~Chartiers Tv~"p
\':38:0.inGton Co",?8"Bart:oru'1l Hell":),
Plan,in s0ttlc~ent of privy diBputc,
'Brodhick v~Kosharsky,No.SS03 in
Equity,Cou.rt of'Corn.Pleas,~'lashing
t?n(Co.,Fa.D.B.1132~page ,403 '"11l1 bt..",,''
3'1 l-;·r St~te of Israel bond
5/1/58 PB 00037241l~Stato of Israel bond
2/1/59 PBooo465 ,5 'I lFl St8te or Isrnel bond
11/1/59'PB000002 ,
1 r-r StC'lto ')f I::rnol bond
3/1/60 PB000122
1 1l:Stste of'18l"'8.01 bond
9/1/60 P3000199 .
1 l:'~St~t0 or 13:.:'::101 bond
3/1/61 PJ3000283
7
8
2
E-1
•"
\."..}.'..-.........,..,....
scm:DULE E'(continuocl)
........
,'....."1 •,"",'..,'.:.",.,.";':.':::,''..:,'."
i .,,'.~,:..",'',,'.
,;
.14
15.16
17IS
19
20
·21
'."?c~
23
..."
'.GLj.
2$
1000 Chcnnlloy jIlin"0)~..,
242 ~hD6 Dotroit Stoel ~omG 12'
13L!_'Ford i'';otors co:;;].n 46 .\"'\',.~,,;..;'
10 len:!..vcr c 0::1 ,~290.,:.~:)\~':,,'.~~OO chs.:':cGroGor-Do~lsor nAu '7}16 "'::'::"'.:''...
200 X<:t.Elec-cp Ii ~-J01dlnG i"!c:chll com P.9':,:,':,.','::.'."~y'!<:l.,.n ~ilro.,.,...."C!···.,1·...~'Po'·''''''''''CO""""32 Q ,.',':'.'.~'_~-..)9 ,l.,J..VJ._6 wu'-v'V~"'4~J,.,"':..I')__,',",2637 shS<l 1-T3t:~O~1;·:iclo C01"p.IIA II ~13 . ''.,.....:.....
Lt36 sc,s.Rnd.i.a·ciorJ.:lnc."A"8 7 H.'"
800 shso Rc·,rlo.n 0.L~3 .(see notooelOio1)'
100 shC)0 unlt:)d COi,?•corn r.(l 8
1000 ~hs.Vcndo~bilt Tiro &R.0.5
500.00
2,904.00
.6 ,16)_~..00
2;9000 00
6 ,!.tOO ..00
1 11 800.00
17 11 088 ..00
".L~7 ~466eOJ
.3;052.00
:J4~1_~00 ..OO
..1300.00..5,QOP.;vO
I'..'.
"...
','',."
.','
·0..00
'..
';,"
1)+3~00
0.'00.,3 g 000,'OO
"8,125;'00
67,351.56
.....
...."
".'
$348,573 ..56'_
'~:'.:. . ..
..
Jointly hold Series Ii:US bondo ..
(it07'l1.zcd on fo'loui!1~pnr;o)...; ,.
Decoc1om:;I s Clnd ~....iI'cv 0 nnmo 0 O(lS~lVin~$accotmt of E~:J.nnusl:,rnooocl~,.SO;i11",:invn1id,(~17,250.·00 (DeB),.'emergoncy use,.".
11oto:in 1'"0 itO!'ll 11,nboiro,AIli'~'I'.6:.T~stock:
hIe tir.lo or'"purch3zo of sOr.1.0nhnroo in"1053,wi£o oontributed '6r ~ar 'own money
funds to buy 6 shares (.~156,.}Jhich by
":,:,'..3/1 split 111/59 bOC!.lZl10 lSsho.reo,so
':"".thot·oortion of the Am T"&;T~·stock is.>:':.:::·\,·not:.:properly 1ncludible~,~r.:t·axabl(r,'doduct.'.'(2';0'70..'00)
97 Va hderb:~:'~¥~'~?",":.',.",,','·(!(:::;::,:ffl,!,:::...'.'...',,.,~8;.,00
....:'::''"\:...',.':..\'.:~""':'.;""
•Total \schadu~G~.>···:,·•.·.·.,,~'l.•·.',ih':';;'.L:'~"",.
..."'".'.'
30
32
31
(Nato:1.'c'o:Tts 11 and 23,A.'T.8:T.And Hovlon:
stoc~c i·:ero not solel by bonlo;:bu.t delivered"
1:0 Eolon lC.tf:i1s::;oc]-:Hhon r.he·pnid'offb~ln.i:1cO of dGcodnnt f:1 lndoo"i:;ed11oDS,.~;;9,197~63,12/1/63;find took'assignment
or noto and colln.tr::H.">al).".'.'.,.'
"."Joint J."hold ::;J~002\:3 not h\'~othotlcn'Gea.:.'".".26 -:D.sh'3 v ~).:\•.~1.-c~rI3::.:,
27 8000 Sh3 ~Cm":1cron Industpion .'.".'::....'':'.'.
23"1500 shs~!Tucloc.r CorD.'IfA"....:'"2 ".',-:'"
29 13000 shs ..Silv~l"Oreok?ro::~·r.~,:5/8.',"."",."
.:
.,
.i .
'\
scrmnULE .E;.,item 30././
('
Jointly Iio~d Sories E US Bonda.,.
183,,88
185.52
'.927~60
.L~56~L~O
199..281~'370~32
1,922~OO'
lO,203~60
1~825~60'
e.eO~80
1 1~8"'"~O.',u 0.0
.!
I .
,
• "I .
SCHEDULE ..H;"'·'itom 30 (cont~).'.'.,,'.'..'.,",.'
.','.;
4 lcreoo Fob-Mar 53 ~\~',
. "C2067Lr.2536E~C2067L~2537 :'.,!:."\.'
C20700273~C207002732E ...',.''
2 Ie foe 0 Apr 53 C209082720-1 ;,:,
210 1'2.00 Jul-Oct 53.:"".,'.
'C21050012L~,C21258718ll-E.
21C f'GCO Jnn-li'cb 51~".'.,:'..
C21334.4349E,C2153913~.5E".6 .10 rQCG.Jun-lTO"I...-5L~, .:
C210608006E,C220869212E~·,C221899330E
'C221115661E,C222024279E~0222660373E210fnc0Jan-Mal'"55 ,. .",
:>-C225119697E,C2262015.0YE ..,,:,'':',:',
.....'.:'':::.., .~:.,1.''.';'~.'."
:.'"..:;'.~'::,.:-',:."',..
203 ..12
199~28 "
195~76 .'
192~32,
5Q6~64
185~52
.:;.
":.,"TO,tal
';,,-:'..::...
. ..,"
..'.~
.,.....)..\:.
"."
"'.' "
;'';',,\:,
.',,:'.
./.;',
......,
§;,'
:,\,.'
.....'
E-4
.~.:.'
:-,....
,.,..,
..',..,....
\.
-.'.,..
--_-=--c.~_;:;;----------------------------------------------"'1
r -~C'C-37"(l2~63)'I
nnl:\ll);,\WEAl.Tll OF l'E~;,\~YYl.ANlA
THANSFER 1;,\IlEHlTAM'E TAX
RESIDENT DECEDENT
SCHEDULE "D"
BENEFICIARIES
-
BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED(If step-children or DATE INTEREST OFStatefullnamesandaddresse~of all who illegitimate children DECEDENT OF BENEFICIARY
ave an interest,vested,contingent or other-are involved,set STATE YES IN ESTATE
wise,in estate)forth this fact.)OR NO BIRTH <tel.f'I f'If'If'I _,••_,.l:"Helen K.Massock,wife yes one-half residue
67J:5 N.Wade Ave ••
Washington.Pa.
Emanuel Massock.brother yes one-half residue
Duquesne,Pa.
\
!h
Deponent further says that all the above-named beneficiaries are living at this time except below:
NAME DATE OF DEATH RESIDENCE
no exceptions
•>
REPORT AND APPRAISAL
:\IATTER OF THE APPRAISEMENT
Late of East Washington...."- -~.._-
(Executor-Administrator
must complete "As
Reported"column #1.)
(")...,""d ~.......~~0 \lj ....e:..'"~'"'"'"0
\~.....~""d...,~e:.........0\lj '"x o.""d"g\lj
0"'........II ..~0 ~..'0ltrl~...~'"'<:~II "\'\lj~~:Qtl
:~.0.ta.ta
II
~\
N
\1\\
\
~
II
enc::::~~~>~
en en en >-<:
()(')(')?"?"::r
n ~>::::::---
**~***
.........
;:--.~>'"of\):0":0"~.........f\)'f\),0 ~......~:-e .,.'g--J ,1-':0"....
-J :0"1-'....~;0":'00"0 c..
~.:...~
\11..0\Jl.0:0":,00"0
~*~---II -~
-..->or.
U
;:;..........
~1':>".....-:3
:::l~c...
Year
D<THE
t No.
Vincent R.Ma~s()ck,
Deceased
ESTATE OF
OF THE
Thomas L.Anderson
Commonwealth of Pennsylvania
County of W~shington
Will
Administration