HomeMy WebLinkAboutOC1968-1052 - ESTATE OF SNYDER~ATE OF ~R....;._D-.,;..-..;;#_l_,~·I_m..=p_e_r_l._·_a_l...:,_p_a_..
~
STATEMENT OF DEBTS
AND DEDUCTIONS
\,J
.--------------------..
DATE OF FILING Af'l"RAlSEMENT OAT&:OF DEATH _...;J~1.:;::-1:.::1'-oly~6:::..L,__=1:.::9:...:6:::..8:::.__
ESTATE OF-Clif,for.d H.Snyder
1--:":-.,,.-~-_.--,
DATE NO.OF NAMIi:OF PAYEE REMARKS AMOliNTVOUC"i~JIt
I Administration Expenses I ~.
I \
i ]'-'-."
'r7 /26 '68 Russell Marino,Reqister Letters Test-.;:)~pnt-·rlrV S 25 f\or--L-.-
!7 Short Certificates 7.00 I ..
Certified CODY of will 22.50 .i -,..
.1
,t-7/2E Washinqton County Reports Advertisinq Letters 14.00
8/1~68 Observer Publishing Co.Advertisinq Letters -
·c·
iTe stamentarv 14 00
I
Icertified
r-----.
8/15 Russell Marino,Reqister COpy of '\1i 11 21.50 -4-.
I.I
8/2"Russell Marino,Reqister I Short Certificates 5.00 l=.5
I
ICertified10/0]68 Russell Marino,Reqister Copy of '~ill 20.50 •,t------'-'
10/OJ John D•Woodward Copies of Mortgage 8.50
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10/0~Pittsburgh National Bank -!
Reimbursement for Exoenses !I
of William H.Thompson !Trip to Orlando,Florida "·'1--'-.I
\RE:Sunnyhil1 South,Inc.·-T-=.
.::Inn First v i 1 1 ~_..Company 134.46
,
10/2 Russell Marino,Reqister 2 Exemplications 49.00 ..--1.=_..
COMMONWEALTH OF PENNSYLVANIA }ss:
COUNTY OF
I,HERESY CERTIFY,THAT.TO THE BEQ"r 0..-
MY KNOWLEDGE AI'/O BELlEP',THE FOREGOING is "JUST AND TRU E sr"TEMENT OF DEBTS,"UNERA~£XrENOEB AND EXPENOSt;S Oi"
AtlMINI6TRATION SUBMITTED TO THE ESTATE OF .oEC£A0EO.AS DEDUCTIONS t'u~
INHERITANCE TAX PURPOSES.
(L.&.l
SWORN AND SUbSCRI8ED BEFORE ME THIS DAY 01'
'0_
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"",..'..'..~,~-~'J.OF'ncE OF THE (STATEMENT OF DEBTS \.J THE SUr.l OF ............$......---.............-..,
RC\.H,T£R;cJF ......ILLS AND DEDUCTIONSWash:Lngton DAT£APPROVED ..,.....~...._............................OF_,-COUNTY
"1'-,0 AGgNT OF Trill:.COMIolONWIiALTH
.Reollle,01 Wilh.AO'"'
..
Clifford H.Snyder.LATE OF R.D.#1,Imperial,Pa.ESTATE OF
DATE Cl"FIl.ING APPRAISEMENT DATE OP'DEATH July 6,1968
DATi!:NO.OP'N"ME OF PAYEE REMARKS AMOUNTVOUCHE'"
Administration Expenses (Cont.)
0/241 i pittsburah Nationril 'Rrink -
Reimbursement.for Expenses I
of Joseph A.Richardson.Jr .For meetinas New York and
Orlando,Florida RE:Sun
Capital Corporation,
Sunnvhill South.INc.,and
Fitstsunnvhill Co ,?~CiCi /
~0/29 Russell Marino.Reaister Exemolication from
I Board 24.50 _.
I-11/19 68 pittsburah National Bank Telephone Calls to Delaud.
I Florida;Leesburg,Florida·-
and from Tampa,Florida;...
and Atlanta,Ga.7.43 -_.
11/26 Evelvn C.Snyder Widow's Exemotion 1.000.00
I .
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11/27 and Craven,I.1E.B.J.B.Inc:.Premlum 'Trave ers -'I Policy No.1-485-883
From 10/29/68 To
10/29/69 110.00
-..
-"--
COMMONWEALTH OF PENNSYLVANIA
}SS:COUNTY OF
'.HEREBY CERTIFY.THAT.TO THE llEliiT .O~·
MY kNOWLEDGE AND BELIEF.THE FOREGOING 10 A JUST AND TRU I!:IH"TEMENT OF DEBTS.FUNERAL EXPENSES AND EXPENSES 01'
ACMINISTRATION SUBMITTED TO THE ESTATE OF DECEASED."5 DEDUCTIONS FOR
INHERITANCE ·TAX PURPOSES.
(L.S.)
SWORN A.NO SUBSCRIBED BEFORE Me:THIll DAY Of'I.-"-
I .
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!",EGI;;;;~''''CF WIl.LS
Was:linctonOF__--:-__'....,COUNTY
M'O A'G-l:N'!'01""'.COMMONWEALTH
STATEMENT OF DEBTS
AND DEDUCTIONS
,I
()THE SUM OF"$_.
DATE:APPROVED ••••••••...
Regilt.,of Willi.Ao...t
CST"T,~0 F _.-::C:.::l~i:..:f:o,;f=-o=r~d:.....:H;:..:...~S~n:.ly:..::d=-e=r_LATE OF _..JR~I_·..=.D:....~#It..Iol..",Ii,AmUJP~e........r....i~a:L.lio.#-,_·....P..s.aue'--_
DAn:(;""'iLlNG APPRA1S~ME"lT DATii OF DEATH _~J~u~1.J..y_.,;6~,-=1;.::9:..:6:'...:B~_-_.,"_.,,......----!~...."
DATE i 1<.or NAME OF PAYEE REMARKS AMOUNT
t '"."j.··.....CIt-r-"'"i Administration Expenses (Cont.)i --_.""
12/0~i Re("Ji~t.f'lr '()nr.>...1..-_....rprt-;of;,...rlt-p 1 on68IRussellMarino-_._.,.
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12/0c i pittsburah National Bank Annraisal Fee PronertvI-i Robinson Township----.I .I Iwashinaton County,and-_..~--
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I Findlev Township.-\.-.-II Alleqheny County 225.00I,..
..
lIP 69 pittsburah National Bank-
1
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I~.Reimbursement for Air Fare I
Joseph i ~of A'.Richardson,.1t
I I
.Tr ~",rl T.7;";~m ~Irpl"l 'l\Tot.'Vl"lrk l\lot.,Vf"\rk·,.-~....
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!Tampai and Orlando,Florida;I -...
\RE:Sun Capital Corporation,
-1'--_."
I Sunnyhill South and First..
I
390.601SunnvhillCompany
"'"i
,
1/15 pittsburqh National Bank !-II
Reimbursement for Air Fare ,
of Joseph A.Richardson,
Jr.and James M.Houston,
Esa.!'Jew York Npw Vi"'lrk an..=!.I,..eturn.re:Sun Capital
~omnanv 58.80
-....
COMMONWEALTH OF PENNSYLVANIA }ss:COUNTY,..c
I.-_.-HEREBY CERTIFY.THAT.TO THE SE41T OF
MV KNOW;..;",,'.AND BELIEF.THe:FOREGOING 18 A JUST AND TRUE srATEMENT OF DEBTS.FUNERAL EXPENSES AND EXPENSG OJ'
AClMJrollsn,t.,·:,SUBMITTED TO THE ESTATE OF DECEASED.AS DEDUCTlON£FOR
INH.ERIT"'N~L -:-AX PURPOSES.
(L.s.)..SWORN ~,,:,.,;;UBSCRIBED BEFORE ME THIS DAY Of'
le_
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_.:..~...,_...-..•~.....--.~•••"_0 l""~~'
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",-"'liTHE SUM OF
.
:O;rF'ICE OF THE:STATEMENT OF DEBTS •••..•..••.•$....-.................
'"t'G:l;TE'R OF WILLS \.../'
I W.ashinqton AND DEDUCTIONS DATI;;APPROVEDI ........_....................
I OF COUNTY
l AND AGt:NT OF THII:CO"''''ONWIiA1.TH
,
Regist..01 Willi.Ago;'!"--
-
.ESTATE OF Clifford H.Snyder 1.ATE OF'R.D.#1,Imperial,Pa.
DATE OF FIL.ING APPRAISEMENT DATIO OF DEATH July 6,1968
bo:,==:-.i
DATI!:NO.oP'NAME Ol"PAYEE REMARKS AMOUNTVOUCH.,,,
Administration Expenses (Cont.)
-:---~.
1/2L Pittsburqh National Bank Telephone Calls to
.Zelienople,Washinqton .
Murdockville.and Uniontown
Pad Lexington,North
,
Carolina;and Deland,
I Florida , q 1q
1/3(Pittsburgh National Bank Telephone Calls to Delaud,
Florida·Dayton Beach
IFlorida;and New Philadelphia.
bhio 13.31 !
l
2/1E;69 Pennsvlvania Department I
of Revenue Fee for Duplicate Title to-
1959 Dump Truck 1.00
..
2/2i :Russell Marino.Reaister bne Short Certificate 1.00
I
3/06 69 pittsburqh National Bank ~elephone Calls to Delaud.
~lorida;and Leesburq,
!Florida·and Murdocksville
and Uniontm·m n .,'Urin;i"l
I'~.13.53
-.:::;;:.::.
COMMONWEALTH OF PENNSYLVANIA }se:i,
COUNTY OF
I I.IHEREBYCERTIFY.THAT.TO THl!tlE8T Of'
MY KNOWLl!:OGE AND BEL.IEF',THE FOREGOING IS A JUST AND TRU E srATEMENT OF DEBTS.FUNERAL.EXPENSES AND EXPENSES OP'I
AOMH~ISTRATION SUBMITTED TO THE ESTATE OF DECEASED.AS DEDUCTIONS FOR
INHERITANCE TAX PURPOSES.
!(1..5.1
SWORN AND SUBSCRIBED BEFORE ME THIS DAY Of"
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OAT(.APPROVED ••••••.....
'OP'rICIE 0"TIU"
i REGISTER f?~·W:I.I.SIWas!rcngton COUNTY
"GENT 0,.THIl COMIoIONWIiiALTH
,;
STATEMENT OF DEBTS
AND DEDUCTIONS
~"':..,..'~;~--;:~~.t 4-
()THE SUM OF ¥.......I t
./",f·,
------------_._---Register of Wills.AQ...I
ESTATE OF _.....:C::.;l::.;l.::.·.::.f:::.f.::::o.~r;d:._.:H:..;.:.._:S:::,;n:..:.y.1-d~e:.:r~_LATE OF R.D.#1,Imperial,Pa.
DATE OF FILING APPRAISEMENT ·__DATl'OF DEATH ~J...:::u:..::l:::..yl:__~6~·,t...-;1~9~6~8::.-._
'IDATI!:NO.0"
VOUCH"1Il
NAME OF PAYEE
Administration Expenses (Cant)
REMARKS AMOUNT
I
24 69 Pittsburqh National Bank Telephone Calls to
.•
!Murdockville,Uniontown andf-.~-:'--4--:-"--+-------------~~~:':":"::-==:"=;::::..L.-.::.:,:.;:::.:::.:~~.:.....::=:...-r---t--..
Hickorv.Pennsvlvania 6 55 .r--+--+-----4--------,---~~:.J::-L-~~~~~~r----r---l
r~O~·E....·~6~9_li_--+--=P~i~t~t::::s~b:::.:u~r:...:::q~h~N~a~t:::.:1.=.:·o::::n~a::.l::...,;B~a~nt..:.k~~~T~e=.l.:::e~p.h.=:o~n:.::::e~c~a:.=I~I~s:.......:t~o:..-----+_---i--_i,i.:
!Uniontown ,Pa.;Lexinqton,I
IN.C.and Sarasota,Fla.t~-1--4--~-----------+:"-::~~~~~~:.L...:.~~--t----t--,
3.92
1/05 69 Pittsburqh National Bank !Telephone calls to Delaud.
~lorida 3.35 ~
I .
I~/lO .69 .Pittsburqh National Bank !Telephone Calls to North L-..
Wilksboro and Delaud,
IJ:;olorida 5.'61
'0/27 .McCloskey and OINeil1
COMMONWEALTH OF PENNSYLVANIA }
COUNTY OF .S8:
Premium Due Liability
boverage,Policy No.
bCP40609l5 for Period
k/8/69 to 11/20/69 5.00
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I,HEREBY C£RTll"Y.THAT.TO THE OEtiT OF
NV KNOWI.EDGE AND BEI.IEF.THE FOREGOING 18 It.JUST AND TRU E srATEMENT OF DEBTS.FUNERAL EXPENSES AND EXPENSf:9 01'
ADMINISTRATION SUBMITTED TO THE ESTATE OF DECEASED.AS DEDUCTIONS FOR
INHERITANCE TAX PURPOSES.-
_.(L.s.)
SWORN AND SUBSCRIBED BEFORE ME THIS J:lPAY Of'------,e_
1-------;---_._---,'--.-----.---------------------~--,..
OFFICE Of'THE
RE.GISTER OF"WILLS
OF __W.:.:.:<:l:.:s:.:h;.:,.::;i.:..n:...gL.t.:..o.:..:.:n~_COUNTY
UST/~.TEMENT OF DEBTS
AND DEDUCTIONS
}THE SUM OF ".••••••••.•$"._~.__ .
DATI!:APPROVED ••••.•••...
AND Aq'l:.NT.O~THE COlol"'OHWIiALTH
,"',f".-Reglsl.,of Will••Agf.nl
ESTATE OF _C~l;;:.;;;;i.;;:f:..:;f;.:o;.:r:...;d:.:.._H;.;..:...--=S:.;;,n:...y<..;d:;;:,e~r__L,ATE OF --:R..:.:.:......:D~._....:;#.;:1;.J·It.-...;I:;.:m~p~e.;::r..:i:.::a:.::1=...t-r -=-P.:::,:a:.:."_
.~...."'••-<.,...--....~'~.--_.•-.,.'.-
DATi 01"Ol!ATH _.:;:J~u:..:1::'Yl-..::6:...rt.-=1.=.9..:6::..:8~-,...-
AMOUNT.,...-'REMARKS
.~_._,,-._......C-••__
.....
DATI!:.:oouc~:.....__.:.-....::.~~M.E.PF PA~.EE:....~...........~~~~..:.;;;,;:...:.--.---.__-.__-__-i_.f.--...-.----.=---~----._--.-----.---..-_._..-_..-+----r--
-Administration Expenses (Cont.)
1/2 70 Pittsburah'Nationa1Barik....-'TeleDho-;;~'''Ca11 to Sarasota.
...,......-----..-.-'~:_"-----~--!Fr6iida'----.-...-.-..-.---.----3.74
_.----------"-.w__·_.......~-.----_.---
---.--~---------.-..__..•.._....
4/0J .70
-",-
....".'7""".--.--.----------_..---_._---
'S/O~70
---_._-~-~._----~-----TownshIp ~--Tusc~rawas County
+----_.-
SlOE
--'1 :'.-__._.,;;;;..;:...__.......::..:::-:.....----......-.....-...
_.....__.'"Russe11Mar-inoT~..Regis-ter..:....-iOne-·Short Certificate 1.00 ~
-~---.---~.:.·...:..;l;:....:;..-·----'---~·_·-------.._----
S/2C
i ..-~----.-.~~-~-~
Eeder-a·l Ifls·urance-C-(J~-·---Wee-~forPremium In RE:
--'-'._.---:-:..Replaceme-rit:'of'-Me lIon
6/11 70
1-.
--
.6/2E
_..::...:._....._-_.•-.:~._',--~..:...._-------_..-_.--------...,
..-------.-~-fpt=o-riQi----.'-..-...------.-1.S4
.
-8/15 70
.--:-~..:_..,,_.-_...._.---_.~..._.__...
-"--R'rr6rYd-a _..--------:-.-------.---1.15
----~.---_._-_.-_.._---------_.
-----_.__._,,-----_.~-----
....----_.._------.._--_._-_......~...-----~=!:=::b=d:::::::::::::::::::=========;:;;;~====k=:============d:===b:=.
COMMONWEALTH OF PENNSYLVANIA 1-._...__...__::=.-:-.;..::.c:.::=.;;.:=:::=-:c-"":;•.:.::...:=-::,·-=--~~··,·0------..~qu~;y~~;~·~-~·~--=~~:=--=---~:."C:_;:C~=--~~~'::=-:'::-J=S';=-=------~-. . .
I.HEREBY CERTIFY.THAT.TO THE BElir OFMV:-t(N6WLED~EANtnJEt:TEF.-THi"FOREGOING'IS A JUST AND TRU f;_B.rUEMEN'I'--OF-DEBT8;FUNERAL £X~EN8E8 AND EXPENSES 01"
.AD""NISTRJI;Trt)f('SUBMITT'Eri'"TO-T~E m;'TE-~-;'--.-'-_.-._--DECEASED.AS DEDUCTION$FOR
'INH'ERil'ANC-E:-TAX'PURPOSES..------
____________________(L.5.)
SWORN AND SUBSCRIBED BEFORE ~l!:THIS ~.DDAY 01"
-----~'e ~
••"::.~.:::.:.:J ...".---
_._---_.--._-_._-------~.-
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.....~-...-...-~--..~-.~-------------.-~--~-------.......-...-..-...."--...·-....,.....,...-·-·---·-~-·--~----..._~·~"'""..rr'l'>""".....,..--.............~.......·..,·,...-i---.-.....·~-··1·......··--......-..-_._-.,.,-
•I
DAlIE APPROVED .•,..",
'OFFICP 0,.TlU.RE~I-6T[R OF'WILLS
OF __'W_a_s_h_i_n~g....t_o_n_COUHTY
'---.I STATEMENT OF DEBTS
AND DEDUCTIONS
'j
)THE SUM OF'".",.,...".s ......
i•;
-----=---,-,----------_._--Regllte,of Will.,AO",.l
AMOUNTREMARKS
~-="~~;:~~:-.~-:-A--~:-:-;-;~-,;O-M-:-~-T-H-o-S-n-y=--d_e_r--LATE ::T-r;:-O-~.......~-EA-:-~-·.......:-:-~:...y-I-:...:~e-r-l-:-:-:--'-'_P_a_o _
.DATI!:HO.01'NAME OF PAYEE
VOl(CHC"
=---.
.._.____Administration Expenses (Cont.)1-----+---,1-,........;-==t-=;;."'-......-----------------I-"--..,.----------------+-----i_
-----_.--_.._----~--._-pittsburqh National Bank Claim for Fees Advanced to
'-~-"--~-.._----._--.-.---.--"I '11'h .oWl.l.am H.Tompson,
.._------------------._---._----.Consultant 3 600.00
--__...·4.__•••
--:.._..-=---.----'-'--.-pittsburqh National Bank I---+---t--;....;;,.+~.=...::~=...;;;.:;~::.:....~=.=..;:~=~==:..L-_+-----------------I__---+_-..
-Co~Executor Claim for Services Rendered
-----_.-----...-"-
Amount
IrtS Co-Execllt.()r TTnnptl"'rm;nl=>r1
1---
---HQ~~tQn,Cooper,Speer and
I.....
Claim for Expenses andL.SnyderP.~:_.-
_.
-~-'-'----___..·German IClaim for Leqal Services----t-........;=;;;r===--+.-..::;.;;;..:=='--------------...;;;.;;'-=='---"~--.;;;;;;.;"""""=.;;;.....;;;....;:;...:;;;...;~~=----:-t_---"1_.-i Amount
iRendered Exec Undetermined
II:.\--------------_.--
Commission in an amount
.,.
5.990:~JL
II.--..\'-1--0.---r--'
I\---...-1-----.-------_...Internal
t _.-
--
.,r1 rl;m~·
Revenue Servioe
Tlndetermined i'l!':of this date
Admitted Claim For Income
hax Deficiencv 1960 S17 ?7-:11
.oj
-------l-----f---._.....
..:..----------..-----1--Internal Revenue Service !Admitted Claim for Into On
~-~------_._-~----_._-
r-"--'-~--+---.,-'-----...
Income Tax Deficiencv 1960
From 4/16/61 to 7/6/68 1--
t---------_._--I--.
I $7.488.76 24.765,8-
==_.....-..'.-.-"-.
==:=_~:.==i:::=============::k:=============='===d.==
COMMONWEALTH OF -PENNSYLVANIA }--_.,_......---.__._~._._...:_._-,.--_811:'""-·:COUNTY OF
l>••:'-'MY'KNOWLEDGE 'AND BEL.1EF.THI!:FOREGOING 18 A JUST AND TRU E STATEMENT OF DEBTS.FUNERAL EXPEN8E8 AND £)(PION!U:S OF
AOMINISTRATION SUBMITTED TO THE ESTATE OF 0ECEASED.A8 DEDUCTION!>FOR
JNHERIT~NCE TAX PURPOSES.
-~-----_.._-----.-____________________(L.5.)
----&WOR;N-A.ND-SUB8C.RI.B£D_eEFORE ME:THiS DAY 01'
-----10 ____
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ti to •"'1'..
OF _~~shington
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'.OF-rlCf,01'THE:,-,.j'
P.EC,IBTI.R O.WILLS
COUNTY
STATEMENT OF DEBTS
AND DEDUCTIONS
'\
"THE SUM OF .•...•...•..$.
OAT';:APPROvED
AND AG~NT OF THE COMMONWEALTH
Rool.ler 01 Will••AgMt
ESTATE OF -..::C::;.;l:.l::,'=f..:f;.;:;o::..=r:..:d:::-.~H;..:.~S~n:.:.y~d,""e::.::r=--_L.ATE OF R.D.#1,Imperial ,·Pa.
DATE OF FILING "PPRAISEMENT __.......DATE 01"DEATH July 6,1968
p--
OAT!'.HO.of
VOUCHI;"NAM,.OF PAYEE REMARKIl AMOUNT
by Widow
Preferred Claims
General Claims:
2,500 00
W.Dou las'Carothers,Jr.
Gne laim -Service 1 008.85
al Services and
2 851.04
ITrottnowInsuranceAencyInsurance Premiums $2,206.70
I~I---t--+------..;--!------i~-~..
Albert Raisin rersonal Loan I
ertified Public AccountantsMainLaFrentz&Company
ated 6/18/68
laim Ser ices
$10,000.00
,/
L.L.Malarke D.D.S.blaim-Dental Services 865.00
Kaufmann's laim-Merchandise 125,16 17
--,----jf---+---+----....:..--------+-------~--+__-___:I--
COMMONWEALTH OF PENNSYLVANIA }
COUNTY OF...,...._____S8;
I,-----------------------------_HtRESY CERTIFY.THAT.TO THE BEST or-
MY KNOWLEDGE AND BELIEF,THE FOREGOING IS A JUST AND TRU e:srATEMENT OF DESTa.I"UNERAL EXPENSES'AND EXPENSE!!Of'
ADMINISTRATION SUBMITTED TO THE ESTATE OF --------------DECUSED.AS DECUCT10Nli ~-OR
INIoCERITANCE TAX PURPOSES.
-(L.6.1
SWORN AND SUBSCR'BID IlEFO~E /olE THIS 0.1.'1"Ot"
--------18 __
-..,~-.~-~-~~--..-'"'0""___••~
AND "GE!~T 01"THII CO....MONW"...I.TH•
!
OF
••"OF'FiCE OF nn::
•ru:c'l(;"••OF WILLS
Wash~:Qgton COUNTY
~)STATEMENTOF DEBTS
.AND DEDUCTIONS
l THE SUM .:IF ••••••••••••$.....•:.
OAT(APPROVED ••••.•.•.._..
Reglsler of Willi.A0,-"1
"ESTATE .oF_,.,;C=-l=i-=f~f;.:o::..:r=-d=-.:.:H:.,.:.:.....,..;S::;.n~Y..;;;d~e;..,;r~_L.ATE OF R.D•#1,Imper i aI,.P·a.
DAfE OF FILING'Al"PRAISEMENT·.....-;...;;.............--'-_DAU OF DItATH July 6«1968
DA'rE NO.01"......VOUCH,;"REMARKS AMOUNT
....Gon.tingeni;-..Claims.:-----.I~~~~:.::.:::.:::...-t---:----__t__--~-~..- .
Claim of Ohio National BankFor Contingent Liability
~s Guarantor on Note to
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Ind.ustrial Developement
It-;()n
Yat~ous Claims"
For Continaent Liabilitv
las Guarantor on Note to
Sunnyhill Research Corp.
419 000.00
I~or Contingent Liabilities
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Other Obliaations of Sunnv-
Hill Farms Co-Partnership:
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'...COMMONWEALTH OF PENNSYLVANIA t
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I.Joseph A.Richardson,Jr.,Vice President HEREBY CERTIFY.THAT.TO THE BEST OF'
MY-KNOWLr:OGE ANO'-iftt:r£F-;-TfriCF::IREGO'INc-rS-"-'JUST AND Tau E GrATEMENT OF DEBTS.FUNERAL EXPENSEO AND EXPENSES OFAOM'NlsTRATr6NsoBM'rTTEb--n'rT1'le:-£~ATro....---Clifford H.Snyder DECEASED.AS DEDUCTION:>FOrt
I~H!RI~ANCf~AX'pURPoSES....pit sburgh X,9.-tional Ba\nk
BIY'~a./ft I.•'f ~(1..5.1
SWORN AND SUB13CRIBED IlEFORE ME THIS ,'J(0-1 -DAY Of"Vice JPresident
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GEORGIA POURI:M,/IS,Notary Publlc
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HGL:·!l ...l.,1/29/60 (8)
LAST WILL AND TESTN1ENT
OF,
CLIPFOT{D Eo SNYDER
f)(~)~:.f ")/QV7;It/S()f\..j -!-iJ
I {//l ';"i ;;"-:-;It CLIFFORD H.SNYDER,of the TOi-mship of Impe-r,ial;7'(J2-1C;))V~hSJ~VC1UL ,,~.Al-1cgheny-Gounty,Pennsylvanla,do make this my Last 1'1ill
and Testament".hereby revoklng all wills heretofore made
by me ..
FIRST:I give all of my tangible personal 'prop-
ertY3 including,by way of illustration,household goods,
furniture,furnishings,books,pictures,silver,china,gare,
j8\'lelry,automobiles and personal effects,together '\'lith any
insurance there on,to my wife,EVELYN C~SNYDER;provided,
however,that if my wife shall fail to survive me by a
period of sixty (60)days,I give all such property to my
,.suI'vivl.ng children in such shal"'es as they may agree upon;
or,.if they shall be unable to agree,then in such shares
as my Executor,after consulting the wishes of such children,
shalldet ermine 0 Any such .property not sodistribut'ed shall
be sold a:nd the proceeds added to my resi.duary estate.
,
SECOND:·I direct that there shall be pald from
and charged exclusively to the balance of my estate remaining
!
after provi,ding for the foregoing bequests all inheritance,
succession and estate taxes imposed upon or payable with
respect to any property or interest in property \\'hich may b.e
included as a part of my estate for the purpose of said taxes.
l1-;y 'Executor shall not collect or seek reimbursement for any
such taxes from any other source.t~y Executor shall pay such
taxes or provide for the payment of the same at such time or
times and in such manner ,as my Executor shall deem appropriate.
NothNithstanding the ·foregoing"none of the taxes.provlsion .
I hereby eertify t
Last Will and Testament
No.5.
his is a true and correct copy of the
ifford H.Snyder,deceased.
.
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for the payment of which is made 1n thi.s Article SECOND shall
be borne by or reduce 1.1'1 any manrier the principal of the trust
provided for in Paragraph A of Art:Lcle 'rHlrm.of this,my \'lill.
THIRD:All the rests residue and remainder of my
estate shall be administered and distributed in accordance
with the provisions'of the follm'ling papagr'aphs:
A.If my wife,EVELYN C..SNYDER"survives me or is
presumed to have survived me as hereinafter prOVided,I give,
devise and bequeath in trust,to PITTSBURGH NATIONAL BANK and
my brother,PETER L.SNYDER,or to the survivor of them,a
."'...
portion of my residuary estate which shall·have a value equal
to fifty per centum (-50%)of my adjusteql gross esta.te as
finally determined for federal est'ate tax purposes reduced"
however,by the value for such purposes of all interests in
.property and proceeds of insl):ranceon my life,if any,which
pass or have passed to my wife,or whl.ch become'receivable by'
her after my death,either directly or as the beneficiaI'y of
a trust J under the provisions of thisJ my l'1ill,or otherWise J
but only to the extent that'the values of such interests in
property and proceeds of insurance are includible as part of
the marital deduction in the final determinat~on of my net
ta~able estate for federal estate tax purposes.Thisportion
of the property receiVed hereunder,undiminished and unaffected·
by any estate,succession or inheritance taxes,composed of
cash or partl;y of cash and partly of property'in kind at values
finally determlned for federal estate tax purposes,shall be
held in a separate trust to be kno'lTn as "Trust 'A".For pur-
poses of this Article THIRD,if my "'life t s death and my death
occur under such circumstances that an inference or presumption
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.~"'.'":
is required to establish that we have died otherwise than
·Siraultaneously"I direct that mywlfe shall be presumed to
have survived me,and any presumption of lal'l to the contrary
shall not be applicable.Notwithstanding anything to the
contraI'y contained in this paragraph"there shall not be
allocated to Trust A any property ~mich does not qualify
for the marital deduction in determining my net taxable estate
for federal estate tax pur~oses.Trust A shall be administered
and distributed in accordance with the following provisions:
"
1 0 The Trustees shall pay the nEt h1come
f'rom the trust annually or at more frequent intervals
to or for the benefit of my Wife"EVELYN C:SNYDER"
during her life,together With such sums 'from the
principal as the Trustees may deem.advisable for
her welfare,maintenance and support o
2.My Wife's right to the income of
the trust shall not be sUbject to assignment,
alienation,pledge,att achment J garnishment,
sequestration"other legal process,or to the
claims of creditors.
J
30 Upon my Wife's death the Trustees
,shall distribu~e the then remaining principal of
institutions,including nw Wife IS estate,-'her
creditors and the creditors of her estate,as
she J by her Last \'l111 and Test alllent J may appoint j
providedJl hO"lever,that such appointment shall
be effective only if specific reference is made in
.
,the trust,together ~ith any accrued or undis-
tributed income therefrom,to such persons or.,
I '"
,....Of \}.'
,'.
her Will to the power herein conferred.If my
said wife shall fa:l.l so to exercise the foregoing
pOvlGr of appointment,the then remaining balance
of rrrust A shall be distributed to the then sur-
viving Trustees of the trust created for my children,
CLIFFORD H~SNYDER,JH-.,and BETTY S~SPOSATO,in.
Paragrapl!C hereunder,t'o be administered in accor-
dance with the provisions of said paragraph.
l -
B~If my wife survives me or is.presumed to have .•p
done so as provided in paragraph A hereof,I give,devise
and bequeath,in trust,to my son,CLIFFORD H~SNYDER,JR.,
and to PITTSBlfftGH NATIONAL BANK,or to the survivor of them,
a share of my residuary estate~nounting to four per centum
....•.(4%)of the value of said estate as reduced by.the bequest,
if any,made hereinabove in Paragraph ,A,or a share thereof
equal in value to the sum'of Twenty Thousand Dollars ($20,000),
whichever is less,for each of my said Bonts children who
shall be living at the date of my death,and an equal share
;of said estate,in trust,to m~daughter,BETTY S.SPOSATO
and to PITTSBURGH NATIONAL BANK,or to the survivor of them,
for each child of my said daughter who shall be living at·
such time.The named parent of eacb grandchi.ld of mine to
w~om a trust share is allocated hereunder shall,in conjunction
-.with his or her CO-Trustees,hold such share in a separate
trust for the benefit of such grandchild,the separate trusts
so created to be kno\'m collectively as the ·HB-Trusts".The
B Trusts shall be administered and distributed in ac.cordance
with the following provisions:
1.The Trustees 'shall pay to or for
the beneflt of the beneficinr'y of each B Trust
,.,
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created hereunder so much of the net income of
his trust together with su6h sums from the p~in
cipal as the Trustees shall determine to be
advisable for the beneficiary's education including
college and professional t~ainingJ until such time
as the b~neficiary shall reach the age of twenty-
five (25)years o
2.Upon the benefici~ryts attainment
of age t\1enty-five (25),the principal of his
B Trust shall be distributed to him absolutely.
If the beneficiary shali die prior to reaching
..such age,the pr'incipal shall be distributed,
per stirpes,to such of his issue as shall be
living at the date of his death,or,if there
shall be no such issue,to his then living brothers
and sisters or their issue,the issue of any deceased
brother or sister to take the share of their parent.
In the event that the beneficiary shall not be sur-
vived by issue,brothers and/or sisters,or by the
issue of any brother or sister,the principal of
..
his trust shall be distributed to 1J1Y then livi'ng
issue,per stirpeso If upon the death of a B Trust
tieneficiary,any portion of the principal of his
trust shall be distributable to any othe~benefi~iary,.
for '-ihom a B Trust is then in existence,such dis-
tributive portion shall be added to the B Trust
'for such other beneficiary to be'administered and
distributed as a part of the principal thereof.
Co If my wife,EVELYN C~SN1'"DEH,survi.ves me or is
prefumed to have sUl~vlved me as prOVided in Paragraph A'hereof,
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"
I give,devise and bequeath"in trust,to my son"CLIFFOHD H.
SNYDEH,JRo ,my brother,PE'EEH L.SNYDER,and PITTSBUHGH .
NATIONAL BANK;or to the surv:lvor ,or survivors of them;a
share of my'residuary estate amounting to tl'lenty ·per centum
(201~)of the value of said estate 'as reduced by the bequest
made in paragraph A hereof,or a share there~f equal in value
to the sum of One Hundred Thousand Dollars ($100,000),\'1hich ..
ever is less,and an equal share of said estate,in trust,to
..my,daughter,BETTY S.SPOSA'I'O"my brother"PETER Le SNYDER;
and PI1TSBURGH NATIONAL BANK,or to the survivor or survivors
:.'.
of them~The shares passing to.my son and his co-Trustees
/
and to my daughteI'and her co-Trustees,together with any
additional property 1I111ich may be distributed to said Trustees
upon the death,of my wife in accordance with the provlsions
of Paragraph A and/or D hereof"shall be held in separate
trusts..said trusts to be known as the "CLIFFOPJ)H~SNYDER ..JOR.
C TRUS1,1l and the "BETTY S~SPOSATO C~TRUST lf respectively.
If..how~ve~,my said wife s~all n~t'survive me or
be preswned to have done so a~prOVided in Paragraph A hereof,
. I give,devise and bequeath all my residuary estate as reduced
by the amount of the trusts,i~any,prOVided for in Paragraph
.>B hereof,in trust,to the Trustees of the above named C Trusts
to be held by them'in the manner above specifl~d.
Irrespective of the'date of my wif8',s death"if at
the time of my death either of my said children shall be
deceased and not surVived by then living issue,the trust of
\'1hic11 such child is a co-Trustee shall lapse.
The C Trusts shall be administered and distributed
in.accordance with the following provisions:
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"'','",,'.t.
1.Durlng the life of the child or mine
for \'lhom the trust was created"the Ti'ustees shall
pay the net j.ncome of the trust to him or for his
benefit.
2 0 'Upon the.de ath of the chtld for ''ihom
the trust was created,or upon my death if such
.child shall predecease me,the Trustees)sh,all pay
to or for the benefit of those of my childIS ch11'-
dren 11ho shall be living from ti,me to time so much
of the net income of the trust as the Trustees
shall deem to be advisable for their ,welfareJ .'
maintenan~e,education and support,and for the
.protection and preservatioD_of their property,.
until such time as there shall be no living'child
of my child under the age of twenty-one,(21)years.
The Trustees shall be under.no duty to equalize
payments or applications of income amo!?@;any of
my child IS ch:Lldren..My income not so distrilmted
shall be accumulated arid invested,adrninistere.d and
distributed as a part of ,the princj.pal.
3.1~en the youngest living child of
'.my child attains the age of twenty-one (21)years,
or upon the de Et h of the 1c.st of my'childt s children
who shall survive my child and me'and die before
reaching such age,or upon the death of the sur-
vivor of my child and me if no child'of his under
the age of t"lenty-one (21)years shall su'rvive us,
whichever of these eventf3 shall first occur,the
principal of the trust shall be distributed,per
stirpes,to the then living issue of my child,'
.'"
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sUbject to the following provisions:
(a)The sharo'for any of those
of my child I [).children \'lho shall have been
be later.l'or at;any time or times after
such ''lithdra,wal date,Jl a sum equal to
one-half (1/2)of the market value of
shall occur betHoen withdrawal dates"
regardless of the-source Of such ~ddi-
tions)b;y apply:Lng suc~essively to the
market value or the additional principal
as of the date of its addition to the
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trust the percentage which could have
been withdrawn on prio:e w:tthdra''lal dates
.under the above ior~ula~
(b)Upon the death of any child of
my child for whom a separate trust is created
heteunder,the then remaining principal of his
trust shall be distributed,per stirpes,to
hi.s issue living at the date of his death,
or,if there shall be no such issue,to his
then liVing brothers and sisters oJ:>their
issue,the issue of an~-deceased brother or
sister to t~{e by representation the share
.of their parent ~In the event that such
child shall not be survived by issue,brothers
and/or sisters,or by the issue of any brqther
or sister,the principal shall be distributed,
per stirpes,to my then living issue.
(c),IfJ upon the death at any child
of my child)any portion of the principal of
the trust for my child's child shall be dis-
.,.",.:tributable to a grandchild of mine for whom,
a separate trust created under the provisions
.-,of this Paragraph 9 is then in existence,such
distributive portion shall be added tO,the then
.separate trust for such gX1anclchild to be adminis-
tered and distributed as a part of the principal.
D.If my ~'lifeJ EVT~LYN C~SNYDER,survives me Or is
presumed to h~ve done so as provided in Paragraph A hereof,I
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"
,"
give"devise and bequeath,in trust"to my brother,PErfER L.
SNYDER,and to PIT'~rSBUf{GH NATIONAL BANK"or·to the survlvor',,
of them,the balance of my residuary estate'remaining after'
the bequests provided for in Paragraphs A"Band C hereof
have been satIsfied.If both of my children shall be liVing
at the date of my death"or if either or both of them shall
then be deceased b).t ~urvlved by then living issue"said
Trustees shall divide the property received hereunder into
,.,
two (2)equal shares ffi1ich shares shall be held in separate
.-trusts to be knovln as the rrCLIFFORD He SNYDER"JR~D TRUST"
and the IfBETTY S ~SPOSATO D 1'RUST II.In the'event that one
(1)of my ch:tldren shall then be deceased and not survived
by then liVing issue"the Trustees shall hold all the property
received hereunder in a single trust for my other chil~pr
his,then liVing issue"as the case may be,such D Trust to
,be knovm"as above,by the name of the child for Hhom or
for the children of whom it·is createdo The DTrusts shall
be adrriinistel"ed·and distributed in accordance '\'lith the fol-
lowing provisions:
'I.During the life of my Wife,EVELYN d.
SNYDER,the 'l'rustees Shall pay the net income of the
CLIFF'ORDH.SNYDER,J'R.D TRUS'l'to or for the benefit
of the ~embers,'liVing from 't~ime to time,of a ,group
consisting of my Wife,my son,CLIFFORD H~SNYDER"JR~
and the issue or my said son"and the income from the
BETTY S.SPOSATO D TRUST to or for the benefit of the
members"living from time to time ..,of a group consisting
of nw \'li:f.e,my daughter,BETrry S~SPOSATO,and the
issue of my said daughte)~.The corporate Trustee,in
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its uncontrolled discreti.on,.shall determinD what
part,if any,of ths net income of each D Trust
shall.be paid out hereunder,and the portion thereof,
if an~r,\-1hich shall be paid to or for the'beriefit
of each of the eligible beneficiaries of such trust~
Any income not so distributed shall be accumulated,
investedj administered and distributed as a part
of the principalo
20 upon the death of·my wife,the prin"7
-.cipal of the CLIFFORD H.SNYDER,JR.D TRUST shall
be distrib~ted to the theri surviving Trust~es or
Trustee o~the CLIFFORD H.SNYDER,JR.a ~RUST,
to be administered and "distr.ibuted by such 'l'rustees
as a part of said a'Trust and,similarly,the 'prin-
cipal of the BETTY S.SPOSATO D TRUST shall be
distributed to the then suryiving Trustees or .
Trustee of the BETTY S.SPOSATO C TRUST~to be
administered and distributed as a part of said
C Trust.
E.The following provisions shall be app~icabJ.c:
I '
I
to all trusts created in this Article except Trust A:
.1.In the event that·any payment of incornc
herein authorized or directed tobe made to or for
the benefit of any beneficiary hereunder shall be
insufficient,in the opinion of .the corporate TrustcC::J
to provide for the \'1elfa1'o,ma:'Lntenance J support and.
education of such beneficiary'and members of his
ilmnediat e family,the Trust ee s are authorized to use
from time to time for such purposes so much of the,.
principal of the trust from "'Thich such beneficiar-y
,.
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is then entitled or eligible to receive the income
as in the opinion of the corporate Tr'ustee may be
aelvisable~.
2.If at any time under the provisions
of this,my Hill,a share of principal is directed
to be distributed to an~r beneficiary \'~ho shall then
be a min6r,the share for such ~inor beneficiary
.shall be held in a separate trust during his mii'lOrity
by the Trustees,and so much of the net income as the
Trustees shall deem advisable for hisvT~lfareJ main-
tenance,education and suppopt,and for the prot~c
tion and preservation of his property,together
with 'so much of the principal as the 'l'rustees shall
deem advisable therefor,shall be paid to or for
.'
the benefit of such m.inor.1t]hen such benef:i.ciary
attains the age of twenty-one (21)years,the..
remaining principal shall be distributed to such
beneficiary absolutely;if such beneficiary shall
die prior to attaining the age of twenty-one (21)
J
(~.
-years,the principal.remaj.nj_ng at his death shal~·
be distributed to his personal represent.at;tve.
•...:"1
3.v]herever the Trustees are authorized
\
or directed to 'pay funds lito or for the benefit 'of"
any beneficiary,1'lithout limiting the generality of'
such language,the Trustees shall be authorized,in
the Trustees'discretibn,in the case of a bene-
ficiary ~mo shall be a minor at the time any such
payment is to be made,to make such payment either
directly to such minor beneficiary or to the person
whomo.y have custody of such minor without liability
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on the part of the Trustees to see to .the applj.cation
of such payment j and,in addit ion,.where such funds
.shall consist of income 'which in the judgment of
the Trustees is not currently·required for the wel-
fare,maintenance,education·and support of such
minor,91'for the protection and preservation·of
his property,'to accumulate the SCU11e and invest,
administer and distr:Lbute it as a part of the
principal.
4..Neither pl'incipal nor :I.ncome hereunder
shall be liable or subject to the contrqcts,debts,
liabilitj.es or torts,nO\'1 or hereafter ma.de,con-
tracted,incurred or committed,of any beneficiary;
nor shall principal or income be liable to attachment
by garnishment or other leg~l process;·n~r shall
any assignment or order,either of principal or
income~made or given 'by any beneficiary;be
valid;but principal and income shall be paid
by the Trustees directly to or for the benefit
of the beneficiary entitled thereto,With6u.t
regard to any.assignment,order,attachment or·
claim whatever.
5"Upon the death of any beneficiary
of income hereunder,the Trustees may distribute
any accrued and undistributod income to one or
more of the next successive beneficiaries or
distributees,to the estate of the .deceased
income beneficiary,or may apportlo"n tbe same
betv18en or among the foregoing 1.'n such manner
as the Trust ces shall cl0cm advl~)able.
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FOURTH:
,J
In acting as Trustees hereunder,the Trustees
shall have full pOl,;er and authority,Hithont the necessity'
of obtaining the consent of any court~to do all ac~s)to
executo,acknQ1.'llodge and deliver all instrum~nts and to
,.
exercise for the-'sole benefit of the beneficiaries hereunder
any and all powers and discret:i.ons \'1"hich 'would be laHful
for the Trustees were the Trustees the legal and beneficial
owner .of the property held in trust,including by ~lay of
ilIUstration,but not limitation,any or all of the following:
A.To accept from my Executor a distributlon of any
property in kind at values determined by my Executor..
B..To sell,assign,convey,exchange,transfer or
othel"'wise dispose of;'01"grant options ,-6th respect to,any
property,real·01"personal,held hereunder,at public or
private sale,upon such terms and conditions as the Trustees
,shall ~eem advisable,and without liability on the part of
any purchaser to see to the application 'of the purchase
money or to inquire into the validity of'·such sale,and to
execute and deliver deeds or other instruments of transfer"
C...To invest and reinvest in any form of property
whatsoever,without restriction to investments no\'l OI'hereaftel"
authorized for fiduciaries •
. .D.To manage real property at any time held here-
.'.
under;to lease the same or any·part thereof for such terms
and upon such conditions as the Trustees shall deem adv~sable,.
not"lithstancling the term of such lease may ext end beyond the
duration of any trust hereunder;to vacate or abandon the same;
to develop and subdivide the same and dedicate for public use;
to construct"demolish,alterJ repair and mainti ain bUildings
and other improvement s;to do all ot~her things that may by
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present or future standards be appropriate to the development
capitalization,merger,reoJ:ganization,voting trust or
,..it";,.any plan affecting any securities held by the truste~to
delegate authority with respect thereto to any committee,
agent or representative;to deposit securities under agree-
ments and pay assessments;to vote and otherwise exercise
all rights or prj.vileges appurtenant to any securities held
hereunder;and to exercise or sell any conversion or purchase
rights issued upon or with respect to any securities;provided,
however,that notWithstanding the foregoing,if any shares of
stocle of ~corporation in which I may be serving in a managerial
capacity at the time of my death shall be held by a trust here-
under,my brother,PETER L.SNYDER,shal~have the sole right
to exercise the voting privileges appurtenant to such shares
for so long as he shall be a co-Trust;ee of,such trust G
F.To borrow from any source Whatsoever,including
the Trustees hereunder,upon such terms as the Trustees shall
deem,advisable,and to pledge,mortgage or create a security
interest/in th~property of any trust ~s security therefor.
G.Tq abandon,arbitrate,compromise;sue on or
,,deferd and otherwise deal with and settle,claims in favor
of or against any trust as the Trustoffi Shall deem advisable ..
H..To cause the title to any propert~held hereunder
to stand in the name of a nominee or nominees"including that
of any Tx>ustee.
I.To employ legal,counsel"brol{ers"and such
other aS,sist ant s"advisers and agent s as the Trustees may
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may deem necessaryt'o employ in the.administration of any
trust hereunder and to fix the terms of any such employment,
and to pay for the same out of the trUtlt ..
J..To make division or distribution in kind of
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any trust hC1:Gunder,including the right to allot or transfer
undivided interests in property,at values determined by the
Trustees ..
K..To retain and purchase as an,i.nvestment,'in the
case of the B,C and D Trusts,any f~rmof life insurance or
annuity or contract of similar nature,to exercise with respect
thereto any right or incident of o'\'mership,and toray premiums.
thereon out of income or principalo
L..To conduct and operate any business in which I
may be interested or engaged at the time of my death,and in
which an interest shall be received by the Trustees hereunde~,
-16~·
able and f.or the best interests of the trust.
authority or discretion,or the failure to grant specifically
The grant to the Trustees of any specific power,,.
and to do any ('j.nd all things deemed advisable by the Trustees,
including the right to change the form of such business by the
incorporation or reorganizati.on therElof or the formation of a
general or limited partnership with respect thereto,and to
invest therein other assets of any trust hereunder for such
discretion to deal \'lith any situation 1'1hich may arise respect-
ing any trust in such manner as the Trustees shall deem advis-
time and upon such terms as the Trustees shall deem advisable;
\'lithout liability for 10~f~for the continuance'of the sa.mej and
to se'll or liqUidate the business at such time and upon such terms
.as the Trustees.shall deem adVisable"
The TI'us.tees shall have full pO\'ler"authority and·
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Trustees respecting any and all matters of "Ibataoever character
herein any other povmr,authority or discretJ.on,shall not be
construed to limit or curtail in any '-lay or to any e:x:tent the
full and complete power,authority and discretion,,I'!lich it is
intended and dJ.rected shall be eXGrcJ.sable at all times by the
pertaining to any trust.
powers in the adIninJ.stratJ.on of my estate as are granted to
my Trustees under AY't:1.cle FOUR:rR·above.No Executor or
Trustee hereunder shall be required to furnish any bond or
other security in any jurisdictJ.on.Unless otherwise clearly
indicated,the word IIExecutorll ,v1here it appears in this,my
FIFTH:I appoint my brother,PETE~L.SNYDER,and
PITTSBURGH NATIONAL BAm(,or the survivor of ,them,E:x:ecutors
of thiS,:my ~Iill.I give and grant to my Executors the same
".,,\~ill,shall be CoUl trued to refer to all the Executors who
may be act ing at any time.
IN 1'fITNESS \'IHEREOF,1.,.have hereunt0 set my hand and
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se al t'-hi~r-::)0.';"tI " ' -'j ,.,I./'J,./)/:.J 1/'.' / "_.:';"(t f[day of .\I'jII..L i'i I "I.,,,,', .r;19~e...' / '
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Signed,sealed,PUbliShecta;d declared bi the aboveJ
named Testator,CLIFFORD R'.SNYDER,as and for hi's Last ifill
...17-
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IN THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNSYLVANIA )
In Re:
ESTATE OF CLIFFORD H.SNYDER,
Deceased
CLAIM
TO:Clerk of Orphans I Court
Index and .make proper entry in your official records of the
claim of WESTERN PENNSYLVANIA NATIONAL BANK in the amount of
$1,529,149.94,together with the interest accrued thereon,against the
Estate of the above na.med Decedent.
This claim is filed under Section 1'30(b)(2}of the Fiduciaries
Act of 1949,as amended.
The said Decedent,who resided in the Township of Robinson,
County 6f Washington,Commonwealth of Pennsylvania,died on July 6,1968.
Written notice of this claim was given to Pittsburgh National
Bank and Peter L.Snyder,Executor s of the Estate of Clifford H.Snyder,
on August ,1968.
WESTERN PENNSYLVANIA
/hO:;~NKByL/D(W~~
"-Vl--ce-1='r e"§i ~~
Fifth A "nue at Smithfield Street
Pittsburgh,Pennsylvania 15230
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IN THE ORPHANS',COURT 01",
WASHINGTON COUNTY,PENNSYLVANI:
No.G3'-b9-IO~~'~~~)
In Re:
ESTATE OF CLIFFORD H.SNYDER,
Deceased
CLAIM
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BASKIN,BOREMAN,SAeHS,
GONDELMAN &CRAIG
ATTORNEYS AT LAW
101B FRICK BUILDING
PITTSBURGH,PENNSYLVANIA 15219
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IN THE ORPHANS'COURT OF
WASHINGTON COUNTY
PENNSYL VANIA
No.63-68-1052
IN RE:ESTATE OF
CLIFFORD H.SNYDER,
Deceased
STATEMENT OF CLAIM
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LAW OFFICES OF
THORP,REED &.ARMSTRONG
2900 GRANT BUILDING
PITTSBURGH,PENNSYLVANIA 15219
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IN THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNSYLVANIA
IN RE:ESTATE OF
CLIFFORD H.SNYDER,
Deceased
)
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No.63-68-1052
STATEMENT OF CLAIM
Ormond Beach First National Bank,by and through its
attorneys,Thorp,Reed &Armstrong,makes its claim in the above
referenced estate proceeding based upon the following:
1.On or about April 10,1968,decedent Clifford H.
Snyder,a/k/a C.H.Snyder,together with.Reid B.Hughes and
P.L.Snyder,executed their promissory note dated April 10,1968,
payable to Ormond Beach First National Bank,Ormond Beach,Florida,
in the amount of Eighty-five Thousand ($85,000.00)Dollars.
2.A true and correct copy of said note is'attached
hereto,marked Exhibit "A"and made a part hereof.
3.The decedent,Clifford H.Snyder was indebted to
claimant,Ormond Beach First National Bank at the time of his death.
4.The said indebtedness is presently outstanding.
WHEREFORE,claimant,Ormond Beach First National Bank
respectfully requests that the above claim be paid in full to it and
that it receive notice of the filing of the account and its call for
audit or confirmation.
THORP,REED &ARMSTRONG
By 1~'Y>4AQ ~L~~
Attorneys fo~Claimant;
Ormond Beach Fir~t National Bank
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Q~or before six months &fter date the undersigned joIntly and 8e\"crally promise to pay to the order of
OR)IOND BEACH FIRST :N_·\Tro~A.J...BA1~I{
OR~IO~D BEAcn,FLOlUD.\
EIGHTY-FIVE THOUSAND ($85,000.00)DOLLARS
with int..,rest a!l.;r da teattbo rate of 7-1/2 per cent,per annum u:ttil "aid for value received.negotiable
"rod ~.ay~b!e at the cmoe of said Bank,and if not paid at maturity thi3 note may be placed in the hands of an altorney at law for
coll,;etion:a.,-i.in tr.:>.t e.'·c:tt.it i~agreed ar.d promised by the make."3 and endorsers,severally,to pay reasonable attorney's iees:
h.wing d~;<>sited w;:h the Mid B""k "s collateral security for the pa;-m.nt of this note,and any note given in extension or renewal
thereof,and 1\5 ~I:rity for th..payment of any other lial·iIity or liabi!ities of the undersigned to said Bank.whether now existir,g or.~erlteraa~~n6'uti'{t~~rO\\i;·~crErlVa)bzie O\ved by-Hanna Ell:tfu.:.12ri.s..es..~22 N.Wi 1-
llilIlS Aye.,Po.r...t.l..a..rLOJ.:..agon,on account of commissions Pa:}~able
~eguipment sales to Alf Hendricksen &Kenneth E.Co~l-~~
R.P.D.,Inc.,Reid B.Hughes,Alf H.Hendricksen,Guilford Leas-__~~__
ing Co.,Lawrence Oil Co.W.J.Avery,H.C.Gulick,Jr.,and
Cassius L.Peacock,Jr.
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-_---..:.:.;..:.--+-----_...--,;q .r.~~7 rrol:l.....11s~nd (~r::.f'I 0Jl.0 Of'\\lit a present m~rk~t valua herehy e.t1mated·b;·the undersigll,;}to be ..L:...L...I..J~-'L>o<.".;J~~~Dollnrs.
and should £.'\id Bar.k or the holdar hereof.here.uter consider that tha market value ot the enid St'Curitie.has de.clined.or should roid
securities for any r~ason beco!f1e'unsatisCacto:y to s:\id B':\flk,or the hoide-r hereof,the undersi6ned he:eby a[.'T~3 to mo.ke -p:tyment on
account of thi'o"..E;atio:1 sati~!acto7 to the holder hereof.(·r to cleli.er to said Bank,or the holder hereof.additional .!ccuritlcs to the
satisiaction of the boider or this obHgation.Ar.d for a"y o·.her Iinbilities to 5.'\id Bank,whether due or r.ot due,or hertaiter arising,tho
unde:-S!l:"l1ed alS'>heeeby gh'es to ~a'.d Bank a lien eDon all llrO;lerty or s,,,,uritie.given to or lett in posse5'lion of the Mid Bank by tho
un~ersi,;:ned.and a~.o u;:>on any ba!nnce of t~.e deposit aCCOu'lt of ;.ha undersigned with 5.'\id Bank.For value re<:eived the undersigned
heroby furt..':e~Ilgre<;S that upon th('non'Performance of thi.llro:niso to p~y,upon failure,insolvency.or upon the non·payment of any0:t.ie liabilitie..of the uncersigr.e·1 to sair!Bank.or upon failure of tha undersigned within thr8'1 days aftcr date of mailing notico
addl"i'ssed to the onker ~.er£'Oi.at 'is address,as given by him at the time oi making of this note.an,l encorsN at the foot of thisnote,to m:L<e s:ltisC"ctory t>a7TTlent on account or to turnish additional s~ourities satisfactory.to the Pre,ident or Cashier of said R~nk.
or to the h,:d,r bere-)f,in case of ''''''and thereior,then,ar.<.\in either such case.this note and all other obligations and liabilities ot theundersigr.ro to said Bank,and a"Y and all of them shall forthWith "e<:ome due and payahle without further demand or notice:and full
;:c"..er an':!•.u!hority is hereby give1 to the said Bank,or tha holder of this note,to sell.assign and deliver the whole or any part oftheabo""e mcnt:or.ed p.o~ertyand ~!Curitie'Z.or :'.ny part.then.-ut.or ar.1 sub::t~tute.s th~!'~(or.or of nn.;"additions thereto.at private or
public sale.at tha optio:l oi said Fank.or its President or Cashier.or the holder hereof.withoet demand.:>.dvertisemcnt or notice ofanykind"'hich are hereby e:qlre:;rly waived in respe<:t to any and all suoh methods of 5.'\le,And at such sale the said Bank,or any 0:
it3 officers,or the hola.e:,hereof.l:1ay become the pu'rchaser of the .~I.;hole or any part of the said sceuritie!3.free irom nny ri,;ht ofrro~m:>tion by the 'lnce:-si""ed,""",ieh is hereby expressly .....ah-ed ar.d reieas-A,In case of sale for any cause,after deeueting all legal L.&D.No.and other costs for collec:ion.sale \nd delivery of s:>.id prorerty,including attorney's fees,a3 hereinb<>fore pro,·idcd.t.'e said Br..nk,or -'-_
the h.,:der hernt,r::ay a;>p;7 the r»idue ot the llroc~~of the 5..'\le or sales so ulade.to pay this note.and then to p:>.y any or all 0(the
liabilities or th~u~.<!ers:,,::eo:I to s.~id i:Iank.whether due Or r.ot due.or he~e.uter arising.lUI any oi ita offieers shall determine.m:\king <;
llroper reb"te for interest'on liabilities not due.returning the o·terplus,if any.to the undersigned:and the undersigned also agrees that DUE ....- \O·\....D
t.lte exercise.or the o,>,ission to e.."er~i3C,by said Bank,or the hold..r bereof.of any of tho rights and privileges hereby conferred upon said ---"---.---------Bank or th..holder i:erc-:>t.shall not waive or ".iect any other or subsequent right to e:l."ercise the same,And l.'le undersignJ'd also I\~~,'\
to be and r=..:n 1:..hle to said Bank.or to the holder hereof.tor any deficiency :liter such 5.'\le or sales sO made toget7 with Interest·I
tberwn at the rate of t.>n per cent.per annum until the sarno is fully paid./',:AI )J',.//".)~!'\.
ADDRESS (/c-~(./,-r.L.,;)-(.'~u...'1"'-1-('~EAk).~
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'.P.A_Y~•.~~••__,,__.•_,.__••>__~~...'-••_c ~•••~••V.~..."'X .SnYder
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For value ~ei\·ed.we,Jointly and severally endorse'and unconditionally agree to pay the within note~"\d all uter.~!onJ and renewals thereot.In whole or in part,hereby adopting and IlSsuminl;all the promises,
coeditio::.s.",..!t'ers and pro\'isions therein contained,.
TWa bo:<e4 'pace lor b.n.k mfmo:a.n4a
and 1.!\J't.hJr.Z'appoe.arl~hereLn I.not
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IN THE ORPHANS'COURT OF
WASHINGTON COUNTY,PENNA.
No.63-68-1052 Claims DockE
Re:Estate o:f:
C1i:fford H.Snyder,a/k/a
C.H.Snyder,
Deceased
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,B.A.FRANKS>
I ATTORNEY AT LAW
WASHINGTON TRUST BUILDING
WASHINGTON.PA.
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IN THE ORPHANS'COURT OF WASHINGToN coUNTY,PENNSYLVANIA
I
Re:Estate of:)
Clifford H.Snyder,a/k/a,)No&63-68-1052 Claims Docket
,.j,,'..
C.H.Snyder,deceased
::I.:t --c-'•
TO:CLERK OF ORPHANS'COURT
Index and make proper entry in your official records.
of the claim of Gnegy's Surge Service,Wayne Gnegy,Proprietor,
in the amount of One Thousand Eight and 85/100 ($1,008.85)Dollars,
against the estate of the above named decedent.A copy of the
invoice is hereto attached.
December 23,1968
..
GNEGY SURGE SERVICE •194 Greenhill Dr.•Washington,Pa.15301
412-222-0444
Acct.No.---=2::...,,9'-17 _
To _......Sll.l]un.L.l.nJ.,Jyu.hJ..Jj....l&...l~F.;.Ja<l..rum.wSbo!....-=--.::=..C..L•......:!:.;!H'-'!..----!=S:=.:rr~y...::::d:.:::e:.=.r___=E:.::s::...:t::..::a:::..;t~e::....._
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Imperial,Penna.15126
T.l:'l h()"Y>M,q tAY'i al and Sunn ies aBIOO~.8~
,
IN THE COURT OF COMMON PLEAS
OF WASHINGTON,COUNTY,PENNA.~,~.
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In Re:
E$TATE'OF CLIFFORD SNYDER,
DECEASED.
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PETITION:;,~TO EXTE;ND ~E
:FOR MAK:LN(L_F:J..,~ION'l
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1212,MANoR BUILDING
564 FORBES AVENUE
PITTSBURGH,PA.'1521~
VAN 'E.BIRSIC,ESQUIRE
CAULEY,BIR$IC &CLARKE
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P.O.Na1y Co.,425 Fourth Avenue,Pitt'sburgh,Pa.15219
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IN THE (X)URT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
In He:
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ESTATE OF CLIFFORD SNYDER,
DECEASED.'
No.
DECREE--lfk::-- -
NOW,to-wit,this Wda,y ofl.\lly,1969,upon 'motion of
Ivan E.Birsic,Esquire,and in consideration ot"the foregoing
Petition,it is ordered,adjudged and decreed that the time for
the suryiving spouse to Eleet to Take against the Will of Clifford
Snyder under the provisions of the Wills Act of 1947 be and it is
h~reby extended to January 15,
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNA.
.ORPHANS'COURT DIVISION
ESTA~OF CLIFFORD SNYDER,
DECEASED.No./tJS 2 i l'1e,Y'
PETITION TO EXTEND TIME FOR
MAKING ELECTION
TO THE HONORABLE,THE JUDGES OF SAID COURT:
~.~.
The Petition of Evelyn C.Snyder respectfully represents:
1.That she is the surviving spouse of Clifford Snyder,
Deceased.
2.That the said Clifford Snyder died testate on July 6,1968
8,nd his Last Will and Testament was duly prob~ted in the Register
of Wills Office of Washington County,Pennsylvania on JUly 24,1968
3.That at the time of·,the death of the deceased,your
petitioner resided.with him in harmony and had not forfeited her
right or election to take agai,pst the Will as provided in the Wills
Act of 1947 as amended.
4.That your petitioner is .sdvisEld by counsel that~the,many
and the varied nature of the assets of her husband's estate and the
many and varied liabilities and legal problems involved m.ake it
impossible after one year of administration to determine Whether
it 1s to her best interest to elect to take under oraga~nst the
Will.
WHEREFORE,your petitioner requests that pursuant to the .
provisions of Section lIef the Wills Act of 1947,this Honorable
Court extend the time for making election until January 15,1970.
EVELYN C.SNYDER,Petitioner
AFFIDAVIT_....--------
•
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF ALLEGHENY 1 ss:
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ANNE.,C.BANIK,Notary PubJi .~.PITTS~Gft">AllEGH>~NY COUNTY,JIA.;.!
MY COMMISSION't.xj8I"'~5
NOVEMBER 18,t!J70'
BEFORE ME,~he undersigned authority,personally appeared
EVELYN 'C~-SNYDER,'who being duly sworil aecording to law,deposes
and says that the fact and allegations set forth in the foregoing
PETITION TO EXTEND TIME FOR MAKING ELECTION are true and correct
to the best of her knowledge,information and belief.
EVELYN C.SNYDER
Sworn to and subscribed before
me this I rei clay of July,1969.
~e,~
Notary Public
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IN THE COURT OF COMMON PLEAS
OF.WASHINGTON COUNTY,PENNA.
ORPHANS'COURT DIVISION
No.~d-~t ,f-JC>~d-,
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In Re:
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PETITION TO EXTEND TIME FOR
MAKING ELECTION
...
ESTATE OF CLIFFORD SNYDER,
DECEASED .
tll'
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P.O.Na1y Co.,425 Fourth Avenue,Pittsburgh,Pa.15219
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNA.
ORPHANS'COURT DIVISION
In Re:
........~
)
ESTATE OF CLIFFORD SNYDER,
DECEASED.
SS:
DECRE-E
NOW,to-wit,this 15th day of January,1970,upon motion of
Ivan E.Birsic,Esquire,and ir:consideration of ,the foregoing
Petition,it is ordered,2e~and decreed that the time for
the surviving spouse to elect to take agaipst the Will of Clifford
Snyder under the provisions of the 'Wills Act of 1947 be and it is
hereby extended to June 15,1970.
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNA.
ORPHANS'COURT DIVISION
In Re:
ESTATE OF CLIFFORD SNYDER,
DECEASED.
)
No.
PETITION TO EXTEND TIME FOR
MAKING ELECTION
TO THE HONORABLE,THE JUDGES OF SAID COURT:
The Petition of Evelyn C.Snyder respectfully represents:
1.That she is the surviving spouse of Clifford Snyder,
Deceased.
2.That the said Clifford Snyder died testate on July 6,
1968,and his Last Will and Testament was dUly probated in the
Register of Wills Office of Washington Coun~y,Pennsylvania on
July 24,1968.
3.That at the time of the death of the deceased,your
petitioner resided with bim in harmony and had not forfeited her
right of election to take against the Will as provided in the Will
Act of 1947 as amended.
4.That by prior Order of this Honorable Court,the time for
making election was extended to January 15,1970;however,althoug
continued efforts have been made to resolve the problems involved
in the above estate,because of the complications encountered,no
clear picture of the best course for the widow has been gained.
5.That the estate assets are held as a majority partner
interest.These interests include extensive land and businesses,
not only in Washington County,but in Florida and throughout the
Eastern part of the country.
6.That the Florida property includes an operating dairy of
extensive proportions,and the interests of the estate locally
include a majority stock interest in a corporation which in turn
owns varying interests in a large number of operating corporations
..
7.That all of the assets of the estate are pledged as
security for loans,and the solvency or insolvency of the estate
has yet to be determined.
8.That under the continuing circumstances,your petitioner
is advised by counsel that it is impossi~le to determine whether
she should or should not elect to take against the decedent's Will
9.That the Executors of the estate join in the prayer of
this Petition.
WHEREFORE,your petitioner requests that pursuant to the
provisions of Section 11 of the Wills Act of 1947,this Honorable
Court extend the time for making election until June 15,1970/
-2-
•••'.
AFFIDAVIT---------
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF ALLEGHENY l SS:
BEFORE ME,the undersigned authority,personally appeared
EVELYN C.SNYDER,who being duly sworn according to law,deposes
and says that the facts and allegations set forth in the foregoing
PETITION TO EXTEND TIME FOR MAKING ELECTION are true and correct
-,to the best of her knowledge,information and belief.
Sworn to and subscribed before
me this 14th day of January,1970.
~oJ ~
J '
MARY LOUISE JANOSKO,Notary Public
pittsburgh,Allegheny County.Pa.
M¥cQmmt~$iQn expires May 25 ,1970
•
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNA.
ORPHAliS I COURT DIVISION
•
In Re:
ESTATE OF CLIFFORD SNYDER,
DECEASED.
CON SEN T
WE,the-undersigned Executors of the Estate of Clifford
Snyder,Deceased,join in the prayer of the petitioner.
PETER L.SNYDER and
PITTSBURGH NATIONAL BANK,Executors
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IN THE COURT OF COMMON PLEAS
OF WASHINQTON.COUNTY,PENNA •
ORPHANS',COURT,DIVISION'
/
IN RE:·
ESTATE OF CLIFFORD SNYDER,
DECEj,\SED.'
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PETITION 'TcSE~D TiME -FG-R
MAKING~Il~;rION~F-
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Ivan E.Birsic
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'-t -~......Ol-~~:z;'0 -~---f E-;;2 08-0~'0 0 ~~
1~.Recorder of Deeds in and for said County,
do hereby certify that the within election and notice was recorded on the day of
Vol.page
A.D.19 ,in the Recorders Office in and for said County in Deed Book)
Witness my hand and seal of said office the day and year aforesaid.
-----.-.--------------------------------------------.--.-------__a _.._..•
Recorder of Deeds.
Form NALY No.283-Notice of Refusal to Accept under WlIl-
Act 1947,P.L.89,as Amended
For Sale by P.O.Naly Co.,Law Blank Publishers
415 Grant St.,Pgh.19,Pa.
)
1£lrttion of 11trfullal to i\rrrpt lnllrr lUiU of
CLIFFORD SNYDER Deceased.
1Kuum ull :LIru by tqrsr 'rr!1ruts~
That I,Evelyn C.Snyder the surviving
deceased,who died July 6,
wife of Clifford Snyder
A.D.19 68 }leaving a Will dated January 20,
A.D.1960 }duly admitted to probate by the Register of Wills of Washington
County}Pennsylvania,and recorded in said County in Will Book Vol./0 (;page I £:?
do hereby elect to take against the said will of my late husband and do not accept the estates
and interests therein devised and bequeathed to me)but on the contrary elect to take such interests in
the real and personal estate of said decedent as I would have been entitled to had the said decedent
died intestate.
2ya
···#ifiii¥~n~-···········--····eA.D.19 70.
Ifn mitness mbereof,I have hereunto set my hand and seal thisrdayof
A _In the pr~~f.~_._--~£~_.__.
A.D.19 70 ,be-
::;:no:::l.t~:~~~I.:...J ss.
On Im..~"day of ~
fore me}the subscriber,a ~~in and for the said
County and State,and authorized by law to take acknowledgments of deeds}personally appeared the
deceased}being of full age,and acknowledged the above
above named Evelyn C.Snyder
the surviving wif e
Washington County
~.Clifford Snyder late of
election to take against the will of the said Clifford Snyder
act and deed,and desired the same might be recorded as such.
to be h
Nottrr
mitness my hand and official seal the day and year aforesaid.~~.(-~j~-----_._--~.,_...__..__.__....._-_.~
MARY lOUISE JANOSKO.Notary Public---..----...~_iJiiil,_l:iunfY~-"Pi:----··------··..·-··
~Comml••£xP-Ires MaY.25.'.&974
To.Peter L.Snyder and Pittsburgh National Bank
'A.ff..~0~__J€:~~--...----.
Execut or of the last will and testament of Clifford Snyder deceased.
You will please take notice of the above election made by me,record said election in the Recorder's
Office of said County and file the same in the Office of the Clerk of the Orphans'Court of the County
aforesaid.
The above notice was delivered to me on this
A.D.19
day of
.....---_.._-_----_--..------___----..--_---..-------__.._------------
Execut of the Estate of
(See Act April 24,1947)P.L.89,as Amended.)
Deceased.
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
)
IN RE:ESTATE OF CLIFFORD
SlITDER,DECEASED ~NO.'I J -(.,j-- /0 S""2-
DECREE
it appearing that by Decree of this Court
NOW TO-WIT,this
~
ZE-day of ~~J'1970,
1970 time
for election of Evelyn Snyder to take or to refuse to take under
the Last Will and Testament of her late husband,Clifford Snyder
was improperly entered as having been extended to August 30,1970,
and that in fact the Court by its oral Order extended said period
for election to September 30,1970 with the provision that no
further extension be granted,
It is ORDERED,ADJUDGED and DECREED that the Decree of
this Court dated June 12,1970 be,and it is hereby amended to
conform to the oral directive of this Court fixing September 30,
1970 as the last day for election of said widow.
J.
·'
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNA.
ORPHANS'COURT DIVISION
In Re:
)
ESTATE OF CLIFFORD'SNYDER,
DECEASED.
SS:
upon motion of Ivan E.Birsic,Esquire,a
NOW,to-wit,this
DEC R E E--il---Ii -day of _'_~'~:!::::::I::~..s::::.'_;1970,
consideration of
the foregoing Petition,it is ordered,adjusted and decreed that
the time for th~surviving spouse to elect to take against the
Will of Clifford Snyder under the provisions of the Wills Act of
1947 be and it is hereby extended to August 30,1970.
(CD,'~"~
,,/
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNA.
ORPHANS'COURT DIVISION
In Re:
ESTATE OF CLIFFORD SNYDER,
DECEASED.
No.
-,:",
PETITION TO EXTEND TIME FOR
MA KING ELECTION
TO THE HONORABLE,THE JUDGES OF SAID COURT:
The Petition of Evelyn C.Snyder respectfully represents:
1.That she is the surviving spouse of Clifford Snyder,
Deceased.
2.That the said Clifford Snyder died testate on July 6,
1968,and his Last Will and Testament was duly probated in the
<-Register of Wills Office of Washington County,Pennsylvania on
July 24,1968.
3.Tha.t at the time of the death of the deceased,your
petitioner resided with him in harmony and had not forfeited her
right of election to take against the Will as provided in the Wills
Act of 1947 as amended.
4.That by prior Order of this Honorable Court,the time for
making election was extended to June 15,1970;however,although
continued efforts have been made to resolve the problems involved
in the above estate,because of the complications encountered,no
clear picture of the best course for the widow has been gained.
5.That the estate assets are held as a majority partner
interest.These interests include extensive land and businesses,
not only in Washington County,but in Florida and throughout the
Eastern part of the country.
6.That the Florida property includes an operating dairy of
extensive proportions,and the interests of the estate locally
include a majority stock interest in a corporation which in turn
owns varying interests in a ~arge number of operating corporations.
---------------
7.That all of the assets of the estate are pledged as
security for loans,and the solvency or insolvency of the estate
has yet to be determined.
8..That under the continuing circumstances,your petitioner
is advised by counsel that it is impossible to determine whether
she should or should not elect to take against the decedent's Will.
9.That the Executors of the estate join in the prayer of
this Petition.
WHEREFORE,your petitioner requests that pursuant to the
provisions of Section 11 of the Wills Act of 1947,this Honorable
Court extend the time for making election until August 30,1970.
EVELYN C.SNYDER,Petitioner
-2-
AFFIDAVIT
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF ALLEGHENY l ss:
BEFORE ME,the undersigned authority,personally appeared
EVELYN C.SNYDER,who being duly sworn according to law,deposes
and says that the facts and allegations set forth in the foregoing
PETITION TO EXTEND TIME FOR MAKING ELECTION are true and correct
to the best of her knowledge,information and belief.
EVELYN C.SNYDER
Sworn to and subscribed before
··a ~me this<~1//day of/-r7
%~~~~Notar:;FUll'c
o N()\~rv PuhfltylOUiSEJAW1SK.t/lAt{eht<lI1Y (oonly,Pa.
PillsDUrgh,A\\e_.M y 25 1974."pires a I'My Commission ,-ll
,1970
IN THE COURT OF COMMON P~EAS OF WASHINGTON COUNTY,PENNS.
ORPHANS"COURT DIVISION
In Re:
ESTATE OF CLIFFORD SNYDER,
DECEASED.
CONSENT
No.
WE,the undersigned Executors of the Estate of Clifford
Snyder,Deceased~join in the prayer of the petitioner.
PETER L.SNYDER and
PITTSBURGH NATIONAL BANK,
Executors
r .
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INVENTORY
II
of all real anll,personal estate of ~.~.~.~~~~~~!§?Y.~~!:deceased,
late of R..D.~]ll'-SW'Ht lmper.iaL :City .,Ward
..................................................................·Borough To\\'Ilship,Pennsylvania.
PERSONAL ESTATE SCHEDULE
Sunnyhi11 South,Inc.
Salary due decedent
Southwestern LiJe Insurance Company
Policy No.376377 on the life of Peter L.
Snyder in e face amount of $25,000.
Pittsburgh National Bank,Dormont Office
Checking account No.1-063978
Mellon National Bank &Trust Company
Checking account No.24-0803-4
Union National Bank of Pittsburgh,Bridgeville Office
Checking account No.3-420205
Western Pennsylvania National Bank,Greentree Office
Checking account No.306-350-090
Union National Bank of Pittsburgh,Principal Office
Checking account No.01-323806
Settlement Fund under the agreement of compromise
and settlement in Murray J.Fox,Et.Al.V.
Glickman Corporation,Paid in full
Treasurer 'of "the United States
1968 Income tax refund
35 shares Mellon National Bank &Trust Company,
Capital,$10.00 Par Value @ 80-7/8
DIVIDENDS
$478.00
1,587.72
109.52
139.59
120.29
84.06
119.43
1,334.84
1,578.40
2,830.62
Western Pennsylvania National Bank,Common
Re dividend No.298 108.00
5/8 Interest in partnership known as First Sunnyhill
Co.,loacated in R.D.#1,Imperial,Pa.,
Allegheny County.No.Value
$8,490.47
."
REAL ESTATE SCHEDULE
i
REAL ESTATE IN PENNSYLVANIA
NONE
MEMORANDUM OF REAL ESTATE OUTSIDE
THE COMMONWEALTH OF PENNSYLVANIA
1/3 interest 1.7 acres Dover City,Tuscarawas County,Ohio,more
fully described in a deed recorded at Vol.463,Page 928 of the
Deed Records of Tuscarawas County,Ohio $5,000.00
J
1/3 interest in property situate Tuscarawas Avenue,
and State Toute No.39,Dover Township,Tuscarawas,
County,Ohio 25.000.00
$30.000.00
AFFIDAVIT OF EXECUTOR OR ADMINISTRATOR
STATE OF PENNSYLVANIA !SS.:
COUNTY OF ALLEGHENY
Personally before me,the undersigned authority,a Notary Public in and for
said County and State,appeared Joseph A.Richardson,Vice President
Pittsburgh National Bank and Peter L.Snyder
Vice President
PITTSBURGH NATIONAL BANK
Executorsor ~
deceased,
and appraisement of the real
GRACE R.WILSON,Notary Public
Pittsburgh,AI:egheny Co.,Pa.
,My c~mmissionExpires AU\i:.24,1974
who,being duly sworn according to law,depose and say that
and Peter L.Snyder are the
of the estate of Cljfford H Snyder
that the foregoing schedules constitute a complete inventory
and personal estate of Clifford H.Snyder
deceased,except real estate outside the Commonwealth of Pennsylvania,that the figures
opposite each item of real and personal schedules are determined
and stated by the undersigned to be the Cf&of the date of the
decedent's death.
.~orn and subs?ribed before me )
thlS L..:::..day of ~~~19./D~
~(2,~)
Notary Public
,,
:oa:Gl::d:8'Gl~Q
Hi(I):'0:
:>.ici(/):
..
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'0:~:d.lHi~~
~::J __'•-cl-_....._------
TR-2 REV•.iI·62
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION )
ESTATE OF CLIFFORD H.SNYDER,DECEASED
FIRST AND FINAL ACCOUNT OF
PITTSBURGH NRTIONRL BRNK
AND PETER L.SNYDER
EXECUTORS
#27482-1
PITTSBURGH,PA.
SUMMARY
SCHEDULE A
PRINCIPAL -PERSONALTY
Receipts Page 3
Amount transferred from
Incooo -Personalty
22,472.10
245'.95
JANUARY 12,1972
22,718 05
Disbursements Pages 4-7
SCHEDULE B
Balance
I ,
6 ,99.3 ~84
15,724 21
Receipts
INCOME -PERSONALTY
Page 8
Disbursements Page 8
Amount transferred to
Principal -Personalty
0.00
245 .95 11-24-=~:~9~[:
Balance/
NET BALANCE
C OC
TR-2-A REV,9-62
CLIFFORD H.SNYDER
THE BALANCE CONSISTS OF THE FOLLOWING:
PRINCIPAL -PERSONALTY
Miscellaneous:
5/8 interest in partnership known as
First Sunnyhill Co.
Southwestern Life Insurance Co.Policy
#7376377 on life of Peter L.Snyder
in face amount of 25,000
Lease with Standard Oil Co.of Ohio
dated 6/1/68,expiring 8/31/88
Cash
Note:
Attorney's fee in amount of $4,000.00
payable to Houston,Cooper,Speer &
German,Co-Executor's compensation
payable to Peter L.Snyder,&Co-Executo!'s
compensation in amount of $5,000.00,
payable to Pittsburgh National Bank will
be requested at audit
-2-
o 00
1,587 72
1 00 I1,588 721
14,135 49
1'5.724 21
CLIFFORD H.SNYDER
TR-2-A REV,9·62
SCHEDULE A
PRINCIPAL -PERSONALTY
RECEIPTS
86E 63
8,49C 4,
837 2~
Gain on Sale of Assets
Inventory filed
Stock Dividends
17.50 shares Mellon National Bank &Trust
Co.,Common
Received as a 50%stock dividend on
35 shares
Proceeds sale .50 share Mellon National
Bank and Trust Co.Common @ 29.38
Carrying value 0.00
Proceeds sale 17 shares Mellon National
Bank and Trust Co.,@ 49.25 837.25
Carrying value 0.00---It--------+-----rI
1969
Feb.27
1971
Dec.20
1971
,Jan.25
I
I
i 1969
Feb.10
1968
Oct.4
Miscellaneous
Lease with Standard Oil Co.of Ohio
dated 6/1/68,expiring 8/31/88 1 00
Rent received from following properties:
Tuscarawas Avenue and S.R.39 Daner
TW9.,Tuscalawas County,Ohio
8/1/68 through 1/31/72 11,214.00
1.7 Acres Daner City,Tuscarawas
Ohio 11/1/68 through 12/31/71 1,900.00 1f--_~1..::::3~,.;..;.11;..;.-l.j~0-0H__-..;;,.,.1.::;..3,;!,.;.,1;;;,;;1,;;,;::c::+__:_0~01
22,472 10
Amount transferred from Income -
personalty
22.718 05
-3-
1'-
CLIFFORD H.SNYDER
TR-2-A REV.9-62
DISBURSEMENTS
1968
Nov.26
Family Exemption
Evelyn C.Snyder,widow 1,000 00
87 36
25 50
7 00
22 50
14 00
14 00
21 50
5 00
20 50
8 50
Observer Publishing Co.
Advertising letters testamentary
Russell Marino Register of Wills
Grant of letters testamentary
Seven short certificates
Certified copy of will under Triple Seal
Washington County Reports
Advertising letters testamentary
Russell Marino,Register of Wills
Five short certificates
Administrative Expenses
Various phone calls -8/15/68 to 6/29/71
Russell Marino,Register of Wills
Certified copy of will
Russell Marino,Register of Wills
Certified copy of will
3 John D.Woodward,Recorder
Copies of Mortgage of First Sunnyhill Co.
26
22
15
Oct.1
Aug.14
1968
July 26
4 William H.Thompson
Reimbursement for out of paQket expenses.
re Florida trip 134 46
23 Russell Marino,Register of Wills
Two exemplifications from the Record
24 Joseph A.Richardson,Jr.
Reimbursement for expenses as follows:
Meeting with Allen Raisin in New York
City and Orlando,Florida re Sun
C'apital Corp.-9/16/68 -9/18/68
49 00
75 90
New York meeting with Allen Raisin and
Attorney Salane re Sun Capital,Corp.47 65
-4-
TR-2-A REV.9-62
29
Nov.27
Dec.4
19
1969
Jan.15
15
Feb.5
·.
CLIFFORD H.SNYDER
Russell Marino,Register of Wills
Exemplification from the record
E.B.and J.B.Cravens,Inc.
Premium on Administrator's Bond,
Travelers Insurance Co.Policy #1-485-
883
Russell Marino,Register of Wills
one short certificate
Pittsburgh National Bank
Appraising property situate Robinson
Township,Washington County and Findley
Township,Allegheny County
Pittsburgh National Bank _
Reimbursement for air travel of Joseph
A.Richardson,Jr.and William Thompson
from Pittsburgh to New York to Tampa
and Orlando,Florida Gn 9/16/68 and
from Orlando,Florida to New York on
9/20/68
Pittsburgh National Bank
Reimbursement for air travel of Joseph
A.Richardson,Jr.and James M.Houston,
Esquire from Pittsburgh to New York and
return on 10/7/68
Pennsylvania Department of Revenue
Fee for duplicate title to 1959 Dump
Truck
24 50
110 00
1 00
225 00
390 60
58 80
1 00
21 Russell Marino,Register of Wills
One short certificate
1970
Apr.3 Russell Marino,Register of Wills
One short certificate
May 6 Russell Marino,Register of Wills_One short certificate
1 00
1 00 I·
1 00
20
June 11
Federal Insurance Co.
Fee for premium in re replacement of
Mellon National Bank stock
Russell Marino,Register of wills
One short certificate
-5-
28 05
1 00
-R-2-A REV.9-62
1971
Jan.26
Nov.17
Dec.7
1968
Nov.5
1969
Oct.27
Dec.2
1970
Oct.28
CLIFFORD H.SNYDER
Russell Marino,Register of Wills,
Balance due on Grant of letters
testamentary
Filing inventory
Russell Marino,Register of Will
One short certificate
Houston,Cooper,Speer &German
Reimbursement for cash disbursements
and telephone calls
Maintenance and preservation of properties
situate Tuscarawas County,Ohio
McCloskey &O'Neil
Premium for liability coverage on Policy
#ccp4060915 for period 1/8/69 to
11/20/69 -Paid 10/27/69
Liability insurance coverage for period
11/20/69 to 11/20/72
Pittsburgh National Bank
Compensation @ 6-1/2%on rent collected
Amount reserved for cast of filing account
Miscellaneous
Southwestern Life Insurance Co.
Interest and renewal of Policy #7376377
on the life of Peter L.Snyder
Southwestern Life Insurance Co.
Payment of interest on loan on Policy
#7376377 on life of Peter L.Snyder
due 11/4/69
Southwestern Life Insurance Co.
Interest on loan on Policy #7376377 on t e __
life of Peter L.Snyder
Southwestern Life Insurance Co.
Premium to renew loan on Policy
#7376377
-6-
6 50
5 00
1 00
37 83
5 00
18 00
852 41
30 00
160 95
200 98
37 75
238 73
2,331 56
TR-2-A REV.9-62
Nov.10
CLIFFORD H.SNYDER
Southwestern Life Insurance Co.
On account of premium due 11/4/70
on Policy #7376377
Western Pennsylvania National Bank,former]w
Brookline Bank and Trust Co.
35 shares Mellon National Bank and
Trust Co.Stock applied vs.loans of
First Sunnyhill Co.C.H.Snyder and
or P.L.Snyder,Partners Guarantors
and or individually
-7-
193 25
2,830 62 3.662 28
6.993 84
,..•.
CLIFFORD H.SNYDER
"~
TR-2-A REV.9-62
SCHEDULE B
INCOME -PERSONALTY
RECEIPTS I'.-..
Dividends
Mellon National Bank &Trust Co"Common
35 shares 9/9/68 to 12/9/68 52 5052shares3/10/69 to 12/8/69''"114 40
17 shares 3/10/70 to 3/8/71 79 05
245 95
I
DISBURSEMENTS I
Amount transferred to Principal -Personalty 245 95
-8-
AC:lr
•
STATE OF
COUNTY OF
,.
SS
,.
: 0
PETER L.SNYDER,the above named accountant,being duly
sworn according to law,deposes and says that letters testamentary
were granted to him and to Pittsburgh National Bank and advertised
more than six months prior to the filing hereof;that the disburse-
ments shown in the account have been made to the parties entitled
thereto;that the account as stated is true and correct as he
verily believes.
Sworn and subscribed before me this ,7,"'"--',,*,,"-
(0
GEOR~IA POURNARAS,'tlotary Public
Pittsburgh,Allegheny Co.,Pa.
My Commission Expires
-A!arch 15,1975 .
I
"'"-f-'---....-,~,-"'-......-=-,---------..~,--...-~-""''t'''".~,..._-:_-,;,\,.,.--'--l ------....~--_....·=~...·...-------~-'~-s-t~..,.t;"'"e -F....:"':'"rm--j-....
PETITION SUR AUDIT
IN THE ORPHANS'COURT OF WASHINGTON COUNTY
Estate of gJJ:~~Q!~..~.!~~.Y~~.;,..
Deceased
N 37-134-10 .
Fiduciary .P.it.t.s.b.ut:gh..Natianal..Bank .
l-•
....................?~~~!..~~Y.~~E : .
Date of Date of
Decedent's death J~~y...~.L.~.?~.~Grant of Leitters -!.~.~.¥...?~!~??~.
This is the:F.j,J::§t account fi led in this estate
If there have been former accounts filed in this estate,list file number or number and term .'.
Election to take
lhmoor Against will.(cross out one)
Date Election Place of;
Filed Sep.t.emb.er...Z.8.,...19.7.Q.Record Wa§h:lngtQu..CQunty
Name of surviving spouse .
List issue,where material:
Betty S.Olson,Daughter
Clifford,H.Snyder,Jr.,Son
I
Did decedent marry after execution of will?{indicate}}(g.No.Any children born after execution of will?{indicate}.
~.No.'If answer yes,name them :·:.::.
\
Leg,atees Relationship Interest Fiduciary,if deceased or not sui juris
Evelyn C.Snyder Wife Surviving Spouse,electing to take against
the will
Pittsburgh National Bank and
Clifford H.Snyder,Jr.
Pittsburgh National Bank and
Peter.L.,S~yder
Pittsburgh National Bank and
Betty S.Olson and
Ieter L.Snyder
Trustees under Share of Residuary Estate
Article Third B
for Grandchildren
Trustees under,Share of.Residuary Est~te
Article Third C
for C.H.Snyder,Jr.,and issue
Trustees under Share of Residuary Estate
Article Third C.
for Betty S.Olson
and issue
List,if exceptions to above:
If partial intestacy,give facts:
Adeemed:Revoked:Lapsed:Abated:Give Cause:
Notice to interested parties.Have all parties,having either vested or contingent interests and all crediors entitled
to notice (Court Rule No.9 paragraph C:Section 6:Subdivision c)received written notice of the filing of the account
and of call of audit?Yes.b&.
If any exception give cause:.
File copy of Notice
and date of mailing..A...~DP:y..Df...the...no.ticey..list..of..add~e-sse-e-s-~..-aB&..a.at:es..o£..ma3:Ung..a"e"E1:t-te-e-Aed
hereto.
Is estate subject to the filing of a Federal Estate Tax Return'Yes.Return filed and audited•._--_..
Actual payment made on Pennsylvania Transfer Inheritance Tax.Amount $NamL .
If the Will makes any portion of estate subject to a life-estate,give name and birth date of life tenant .
.............N9.t:..Jn1P.lj.,~ahl~..p.y..J:~SJ~s)JJ.Qi...in.c.Q~v.enc.y:..af..estate.,.
Give Names and addresses of all unpaid creditors who are legally entitled to notice,tog,ether with the amounts
of such claims;state whether they are admitted to be correct;and whether the claim is denied.
See attached list of unpaid creditors,all of whom have received notice.All claims
are admitted to be ,correct.
Give reference to such parts of the will as require interpretation by the Court;a reference to all questions re-
quiring adjudication,and a statement of any other facts deemed necessary for the preparation of the adjudication:
Co-executor Peter L.Snyder,who is also the surviving partner of the partnership
known as First Sunnyhi11 Company has made an offer to purchase from the
estate the 5/8ths interest in said partnership for a consideration of $1.00
and his agreement to assume personal liability for all unpaid partnership
obligations.Your petitioner requests that a date be set for the hearing and
adjudication of this matter under the provisions of Section 546 of the
Fiduciaries Act of 1949.
Balance for distribution per account,
Itemize any additional debits not shown by account:
Rent received,property situate Tuscarawas County,Ohio
Unused portion of reserve for cost of filing account
$534.00
8.00
$15.,.72.4.,2~.
$_. _.__~.4.~.!.9.9..
26.50
.75
34.7205.0
·-9-7··········$...------------$6&.16 199.2~_
$t •.....••..•Balance for distribution
Total additional debits (Add)
Itemize any additional credits not shown by account:
1-20-72 Russel Marino,Register of Wills
Exemplification of Record
2-2-72 Norma J.Pees,Notary Fee
Pittsburgh National Bank,Commission on rents col-lectedReserve for final administration expenses
Total additional credits (Subtract)
If balance for distribution is not in cash,list each item held in kind,giving appraised Value (or distribution Value);
5/8 interest in Partnership known as First Sunnyhi11 Company $No value
Southwestern Life Insurance Company Policy #7376377 on life of
Peter L.Snyder,face amount $25,000 1,587.72
Lease with Standard Oil Company of Ohio,dated 6-1-68,expiring
~31-88,for property situate Tuscarawas County,Ohio
Cash
1.00
141610.52
$16,199.24
."
..~.fI.-••
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~----.--------------------.,.........,,~----------------------.II-J
".
If Family Exemption cl~imed by Petition,give place of Record:...~.~J~...t~..~~J:~..~~Y.~~~.'-..~~~!:-~!:-~K ..$P~.l:l.~.~.
If Family Exemption is claimed at audit,give name,relationship and basis for Claim:.
List any advancement or distribution on account that has been made,and nature and amount of same:
None
Suggested distribution of balance shown,both as to principal and income,attaching signed and itemized elections
to take in kind if balance is not in cosh:residuary shares being stated in proportions:
Your petitioner requests that the balance be awarded back to ,the petitioners for allocation
among creditors in order of priority,and further accounting.
COUNTY OF WASHINGTON,SS:
COMMONWEALTH OF PENNSYLVANIA.
The above named Fiduciary or representative thereof,
.~,~being duly ~HN..Q.&doth depose and say
that the facts set forth in the foregoing petition are true
to the best of }/~:-?knowledge and belief.
....S..W.~~J£.to and subscribed before
h'.tl tfl LA d "~f )"itA LltRfil.19 /):<me tiS..:ay_0 ..(.~.l.r.'-y.••~...............,t .
Signature of Officer~~~.44~
Title of Office~~~~..y1~.
Office expi res....!4 1.1.Zrl-..
Escha LaJo Stitelef
Notary Public,Washington,Washington Co.
My Commission Expires September 'J,1972
And your petitioner will ever pray,etc.
..fJ.t.t.s.p'u~gh..Nat ;i,Qnal..~an).s..,..~g~.~.~.C;:.ut.Q.r .
\'
•~!",,...
No....__.,__..__. . . ___.._..__.
..
~Estate of __..
'-...~..-~-~.:.--_--_-.
Fid ucia ry_ __._---_ _ _..,-.---------------.-."-~..,:
(~~f)
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f.)'7:./.•
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C'•~()::--:..'l '""._~'_"'--.I,.j/...~..e"
""-:,.'./.•,....'••••".'c-~'/"€'r£t:.,",~,"d
I fr,It,.f.)"_
".
~
..
Deceased"'..,.,
PETITION SUR AUDIT
FROM WHERE DECEDENT LEFT A WILL
..
Counsel of Fiduciary will submit herewith the
following,in conformity with Court Rules
adopted effective December 3,1951,being
~,rule No.9:paragraph b-c;and divisions ..
thereof:shown on pages 23-24."
1.Written praecipes of all Counsel in the -"
case."
2.Copy of order appointing Guardian ad
,..
~
litem,if pertinent.~
3.Copy of Order appointing Trustee ad
litem,if pertinent.
to 4.Proof of service of above."5.Letters Testamentary or Administration
~C.T.A.or an attest copy of Will."
6.Copy of inventory and appraisement.,.,...
"7.Proof of advertisement of grant of letters ,~.,-.,
if not filed with account."to
8.Certificate of liens in case any of the \-"'f
funds for distribution are from judicial ,.
sale of real estate.
9.~Signed
r-;
and itemized elections if any -
distribution in kind..'J
~10.l Copy of Federal Estate Tax return if es-
•-.tate is subject thereto.
Attorney
~2
..,
PITISBURGH NRTIONRL BRNK
PITTSSURGH,PENNSYLVANIA 15230
JAR gw
~TRUST DEPARTMENT March 6,1972
Clifford H~Snyder #27482-1
We enclose a copy of the First and Final Account of this bank
and P.L.Snyder,executors of the estate of Clifford H.Snyder.
This account has been filed for audit in the Court of Common
Pleas of Washington County in the Orphans Court Division on Monday,
March 20,1972,at 1:30 P.M.,EST,on the third floor of the
Courthouse•.
At the audit,claims for attorney fee and executors compensation
will be made in the amount as set forth on page two of the ac-
count.
At the audit,the Court will be asked to set a date and time for
a hearing on an offer by P~L.Snyder to purchase the five-eighths·
interest in the partnership known as the First Sunnyhill Company,
which interest is carried in the balance for distribution of the
estate at no value.The proposed sale would ·be for a nominal con.,..
sideration,the executors being of the opinion that this interest
did not have any value at the date of death of Clifford H.Snyder
on July 6,1968,and has no present value.Notice of the .date and
time of the hearing will be given to you.
We request that you acknowledge receipt of the copy of the account
and notice of the audit by signing the enclosed copy of this
letter.
Yours very truly
Joseph A.Richardson,Jr.
Vice President
I h~reby certify that this is a true and correct copy
of the Notice sent to the intere d parties as-set forth on
the attached list·in the matter f '\estate of Clifford H.
Snyder.
J
.,
'.
Notice to Interested Parties:
Interested Party
Evelyn C.Snyder
Clifford H.Snyder,Jr.
Betty S.Olson
Preferred Claims:
Internal Revenue Service
Date of
Address Mailing
c/o Ivan E.Birsic,Esquire "3-7-72
1212 Manor Building
Pittsburgh,Pa.15219
103 Cherry Tree Place 3-7-72
Coraopolis,Pa.15108
315 Dixon Avenue 3-13-72
Pittsburgh,Pa..15216
Att.:Mr.M.J.Shapira 3-9-72
Post Office Box 2488
Pittsburgh,Pa.15230
Att.:Office Collection Force A-105
Nature of
Interest
Surviving Spouse,
electing to take
against the will
Co-trustee and
Beneficiary
Co-trustee and
Beneficiary
1960 income tax de-
ficiencyof $17,277
plus interest and
lien fees
Evelyn C.Snyder
Unpaid General Creditors:
c/o Ivan E.Birsic,Esquire
1212 Manor Building
Pittsburgh,Pa.15219
3-7-72 Reimbursement for
funeral expenses
of $2,500
Amount
Gnegy Surge Service 194 Greenhill Drive 3-7-72
Washington,Pa.15301
W.Ibug1as Carothers,Esquire Carothers and Carothers 3-7-72
1900 Commonwealth Building
Pittsburgh,Pa.15222
Albert Raisin c/o Allan Sa1ovin,Esquire 3-7-72
Kronish,Lieb,Shainswit,
Weiner &Hellman
1345 Avenue of the Americas
New York,New York 10019
Dr.L. L.Malarkey c/o Herbert V.Brownlee,Esq.3-7-72
3115 West Liberty Avenue
Pittsburgh,Pa.15216
Kaufmann's Pittsburgh,Pa.3-7-72
$1,008.85
2,851.04
10,000.00
865.00
125.16
Contingent Claimants -Claims based on guaranty by decedent of notes and other obligations of
S~nnyhi11 Farms,First Sunnyhi11 Company,Sunnyhi11 South and/or
Sunnyhi11 Research
Southern General Factors,Inc.
Union National Bank of
Pittsburgh
c/o Phillip Adelman,Esq.3-7-72
Diners Club
10 Columbus Circle
New York,New York 10019
Fourth Avenue and Wood Street 3-7-72
Pittsburgh,Pa.
Amount undetermined
Amount undetermined
Western Pennsylvania Production c/o Samuel Goldfarb,Esq.
Credit Association Washington Trust Building
Washington,Pa.15301
3-7-72 Amount undetermined
hterested Party
Ormond Beach First National
Dmk
The N>rthwestern Bank
Joseph T.Ryerson &Son,Inc.
Millers American Service
~ation
Western Pennsylvania National
Bank
Date of
Address Mailing
c/o Thorp,Reed &Armstrong 3-7-72
2900 Grant Building
Pittsburgh,Pa.15219
North Wilkesboro,3-7-72
North Carolina
c/o Credit Department 3-7-72
Box 1919
Pittsburgh,Pa.15230
c/o Mr.Joseph J.Miller 3-7-72
Clinton,Pa.
c/o Richard Hart Schwartz,Esq.3-7-72
1018 Frick Building
Pittsburgh,Pa.15219
,.I
Nature of
Interest
Amount undetermined
Amount undetermined
Amount undetermined
Amount undetermined
Amount undetermined
Union Nltiona1 Bank of
Pittsburgh
Bridgeville Office
Bridgeville,Pa.
3-7-72 Amount undetermined
Northwestern Capital Corporation c/o Garland Johnson,Pres.3-7-72
924 B Street
North Wilkesboro,North Carolina
Amount undetermined
Florida Bank of Deland
Woodruff Farms
Reeves Dmking &Trust Company
Equitable Leasing Corporation
Regional Industrial Deve1op-
nent Corporation
Diamond Milling Company
Mid-Florida Production Credit
Association
George S.Coble
Deland,
Florida
Box 100,R.D.1
Canonsburg,Pa.15317
Dover,
Ohio
P.O.Box 2329
Ashville,North Carolina
c/o Mr.David Clifford
Union Trust Building
Pittsburgh,Pa.
George W.Miller,Manager
New Brighton,Pa.15066
P.O.Box 402
Ocala,Florida 32670
Att.:Mr.Lewis
c/o Inervest Company
Orlando,Florida
2.
3-7-72
3-7-72
3-7-72
3-7-72
28802
3-7-72
3-7-72
3-16-72
3-16-72
Amount undetermined
Amount undetermined
Amount undetermined
Amount undetermined
Amount undetermined
Amount undetermined
Amount undetermined
.
Amount undetermined
. :........~--.•.'·-t
LAST vlILL AND TESTAMENT
OF
CLIFFORD H&SNYDER
.."
..,\
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--.;-,,-~,_..._.~-,_...__...-•.•-.-_......._•.~,.........~'~..'A.._....--"_.""'...-".~.;.~~.........:-••,~....,~_.•"'...,~~~._.!-.....o;...........~,...::...._••••...M.~.....'...,.,.·......I~~...~.;.........-".....'~.~.;4 ..."\t-,~.--'--'~••:......,-.......';........~J~""__.....:..;,.;~::.:......:-:..w:.;a a~!~:
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HGL :·rJ •.•l 1/29/60 (8)
/)J (1")",~!ClV7//jSCi i\..~'-'";~Z!
WILSi((/tl(!f(i5tCt CLIFFORD H.SNYDER"of the TOi>mship of Impe..L'-ial,;@-t(.(/
.Al-1~.ghe.n¥--Gounty"Pennsylvania"do make this my Last Will
and Testament,hereby revoking all wills heretofore made
by me ..
FIRST:I give all of my tangible personal 'prop-
erty"including"by way of illustration,household goods"
furniture,furnishings"books,pictures,silver,chinaware,
jewelry,automobiles and personal effects,together with any
ins,urance thereon.,to my wife.,EVELYN Ce SNYDER;provided"
however,that if my wife shall fail to survive me by a
period of sixty (60)days,I give all such property to my
.surviving chilrlren in such shares as they may agree upon;
or,.if they shall be unable to agree,then in such shares
as my Executor,after consulting the wishes of such children"
.shall determine.Any such property not so distributed shall
be sold ~nd the proceeds added to my residuary estate.
SECOND:,I direct that there shall be paid from
and charged exclusively to the balance of my estate remaining
!.
after providing for the foregoing bequests all inheritance,
succession and estate taxes imposed upon or payable with
respect to any property or interest in property which may b.e
included as a part of my estate for the purpose of said taxes.
My Executor shall not collect or seek reimbursement for any
such taxes from any other source..My Executor shall pay such
taxes or provide for the payment of the same at such .tirne or
times and in such manner as my Executor shall deem appropriate ..
Noth\'iithstanding the ·foregoing,none of the taxes provlsion
I hereby eertify t
Last Will and Testament
...
No.5.
his is a true and correct copy of the
ifford H.Snyder,deceased.·
,I ..I •":'-;'--'--':'7"'-'~~'~:~:-"----"-""-'-'-'-'--"--\_....c.,,_,.•._.-:.~,.·.-:~·.:._-,;",."-._..~_••,_~_.,'~.~~~~__i..;'"~~"_.""'-'':''''~£::"
.'
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I
for the payment of which is made in this Article SECOND shall
be borne by or reduce in any manner the principal of the trust
provided for in Paragraph A of Article THIRD.of this,my tnll.
THIRD:All the rest,residue and remainder of my
estate shall be administered and distributed in accordance
With the provisions of the following paragraphs:
A.If my wife,EVELYN C.SNYDER,survives me or ,is
presumed to have survived me as hereinafter provided,I give,
devise and bequeath in trust,to PITfSBURGH NATIONAL BANK and
my brother,PETER L~SNYDER,or to the survivor of them,a
portion of my residuary estate whic'h shall have a value equal
to fifty per centum (50%)of my adjusted gross estate as
..-
finally determined for federal estate tax purposes reduced,
however,by the value for such purposes of all interests in
.property and proceeds of insurance on my life,if any,Which
pass or have passed.tomy Wife,or which become receivable by
her after my death,either directly or as the beneficiary of
a trust,under the provisions of this,my Will,or otherwise,
but only to the extent that the values of such interests in
property and proceeds of insurance are includible as part of
the marital deduction in the final determinat~on of my net
ta~able estate for federal estate tax purposeso This portion
of the property received hereunder,undiminished and unaffected'
'by any estate~succession or inheritance taxes,composed of
cash or partly of cash and partly of property-in kind at values
finally determined for'federal estate tax purposes,shall be
held in a separate trust to be kno\'m as "Trust A".For pur-
poses of this Article THIRD,if my wifers death and my death
occur under such circumstances that an inference or presumption
-2-
..r'
I. I
-1
\
'.
..
\.../
• I
is required to establish that we have died otherWise than
'simultaneously,I'direct that my wife shall be presumed to
have survived me,and any presumption of law to the contrary
shall not be applicable.Notwithstanding anything to the
contrary contained in this paragraph,there shall not be
allocated to Trust A any property which does not qualify
for the marital deduction in determining my net taxable estate
for federal estate tax purposes.Trust A shall be administered
and distributed in accordance with the following provisions:
~
1.The Trustees shall pay the net income
from the trust annually or at more frequent intervals
to or for the benefit of my Wife,EVELYN C.SNYDERs
during her life,together With such sums from the".
..·p"rincipal as the Trustees may deem advisable for
her welfare,maintenance and support.
2.My Wife's right to the income of
the trust shall not be subject to assignment,
alienation"pledge,attachment,garnishment"
sequestration"other legal process,or to the
claims of creditors.
3.Upon my Wife's death the Trustees
,shall distribu~e t~e then.remaining principal of
,the trust"together ~ith any accrued or undis-
tributed income the~efrom,to such persons or
institutions,including my Wife I s estate;"her
creditors and the creditors of her estate,as
she"by her Last Will and Testament,may appointj
prOVided"hOl'lever,that such appointment shall
be effective only if specific reference is made in
-3-
.I •
'.'.,.t\.}
.'
her \-all to the pO\'fer herein conferred.If my
said wife shall fail so to exercise the foregoing
power of appointment,the then remaining balance
of Trust A shall be distributed to the then sur-
viving Trustees of the trust created for my children,
.CLIFFORD H.SNYDER,JR.,and BETTY S.SrOSATO,in.
Paragraph C hereunder,to be administered in accor-
dance with the provisions of said paragraph.
B.If my Wife survives me or is presumed to have
done so as provided in Paragraph A hereof,I give,devise
and bequeath,in trust,to my SO?,CLIFFORD H~'SNYDER,JR.,
and to PITTSBURGH NATIONAL B~~K,or to the survivor of them,
a share of my residuary estate amounting to four per centum
',-'.(4%)of the value of said estate as reduced by the bequest,
if any,made hereinabove in Paragraph,A,or a share thereof
equal in value to the sum'of Twenty Thousand Dollars ($20,000),
\'lhichever is less,for each of my said son f s children who
shall be living at the date of my death,and an equal share
i of said estate,in trust,to my daughter,BETTY S.SPOSATO
......ahd to PITTSBURGH NATIONAL BANK,orto the survivor of them,
for each child of my said daughter who shall be living at "
such time.The named'parent of each grandchi.ld of mine to
whom a trust share is allocated hereunder shall,in conjunction
J '-',with his or her co-Trustees,hold such share in a separate
trust for the benefit of such grandchild,the separate trusts
so created to be kno\'m collectively as the 'ltB 'Trustslt •The
."B Trusts shall be administered and distributed in accordance
with the follOWing provisions:
1.The Trustees shall pay to or for
the benefit of the 'beneficiary of each B Trust
.,
"!.•~,•),l'..._.-...~-~:!...,.,...-....._.--'.-,.. .
";
'-"'--"~~."-'..'_'.......-~
.,"
.....-'.'_,',
created hereunder so much of the net income of
his trust together with such sums from the prin-
cipal as the Trustees shall determine to be
advisable for the beneficiaryrs education including
college and professional t~ainingJ until such time
as the b~neficiary shall reach the age of twenty-
five (25)years..
2.'Upon the beneficiary's attainment
of age twenty-five (25),the principal of his
BTrust shall be distributed to him absolutely..
If the beneficiary shali die prior to reaching
,.such age 3 the principal shall be distributed,
per stirpes,to such of his issue as shall be
living at the date of his death,or,if there
shall be no such issue,to his then living brothers
and sisters or their issue,the issue of any deceased
brother or sister to take the share of their parent.
In the event that the beneficiary shall not be sur-
vived by issue,brothers and/or sisters,or by the
issue of any brother or sister,the principal of
his trust shall be distributed to my then living
issue,per stirpes..If upon the death of a B Trust
beneficiary,any portion,of the principal of his
trust shall be distributable to any other benefic'iary,
for whom a B Trust is then in existence,such dis-
tributive portion shall be added to the B Trust
for such other beneficiary to be administered and,
dist~ibuted as a part of the principal thereof.
Co If my Wife,EVELYN C.SNYDER,survives me or is '.
.presumed to have survived me as provided in Paragraph A hereof,
-5-
"'.
"j,I
~. .
..
I give,devise and bequeath,in trust,to my son,CLIFFORD H.
SNYDER,JR.,my brother,PETER L.SNYDER,and PITTSBURGH '
NATIONAL BANK,or to the survivor or survivors of them,.a
share of my'residuary estate amounting to twenty·per centum
(20%)of the value of said estate 'as reduced by the bequest
made in paragraph A hereof,or a share there~f equal in value
to the sum of OneHundr~d Thousand Dollars ($100,000),which~
ever is less,and an equal share of said estate,in trust,to
..~ydaughter,BETTY S.SPOSATO,my brother,PETER L.SNYDER;
and PITTSBURGH NATIONAL BANK,orto the survivor or survivors
of them.The shares passing to.my son a~d his Co-Trustees
and to my daughter and her cO~Trustees,together with any
additional property which may bedistri,buted to said Trustees
upon the death of my Wife in accordance with the provisions
of Paragraph A and/or D hereof,shall be held in separate
.trusts,said trusts to be knol'm as the IlCLIFFORD H~SN1DER,JR.
C TRUST II and the "BETTY S~SPOSATO C~TFWSTu respectively.
If,hO~lever,my'said Hife shall not .survive me or
be presmned to have done so as provided in Paragraph A hereof,
, I give,deVise and bequeath all my residuary estate as reduced
by the amount of the trusts,if any,prOVided for in Paragraph
B hereof,in trust,to the Trustees of the above narned C Trusts
to be held by them in the manner above specified.
Irrespective of the'date of my \'life IS death,if at
the time of my death either of my said children shall be
deceased and not survived by then liVing issue,the trust of
which such child is a co-Trustee shall lapse.
The C Trusts shall be administered and distributed
in accordance with the following provisions:
r-0-
'.I
,.i r•.• .
1.During the life of the child of mine
for whom the trust was createdl the Trustees shall
pay the net j.ncome of the trust to him or for his
benefit.
20 Upon the ,death of the child for whom
the trust was created,or upon my death if such
"child shall predecease me,the Trustees shall pay
to or for the benefit of those of my child's chil'-
dren who shall be living from time to time so much
of the net income of the trust as the Trustees,
shall deem to be advisable for th~ir ~elfareJ
maintenan~eJ education and support,and for the
protection and preservation_of their property"
until such time as there shall be no living child
of my child under the age of twenty-one,(21)years.
,"
The Trustees shall be under _no duty to equalize
payments or applications of income among any of
my child's children.Any income,not so distributed
shall be accumulated arid invested,administered and
distributed as a part of the principa10
3.1~en the youngest living child of
',my child attains the'age of twenty-one (21)years,
or upon the de~h of the lest of my'child's children
who shall survive my child and me 'and die before
reaching such age,or upon the death of the sur-
vivor of -my child and me if no child of his under
the age of twenty-one (21)years shall su'rvive us,
whichever of these events shall first occur,the
principal of the trust shall be distributed,per-
stirpesl to the then living issue of my ch'ild,
,"7--'
·.
.\,
•..•,s.•.•~~,
.:r'
'.
. .subject to the following provisions:
(a)The share for any of those
of my child's children who shall have been
living at the date of my death shall be held
ina separate trust and the net income there-
from pa~d to or for the benefit of ariy such
child of my child during his life.Any ~uch
child of my child shall be entitled,during
his lifetime,to withdraw sums of principal
in.accordance with thefollow'ing formula:
(i)Upon 'attaining the age
of twenty-five (25)years,or upon the
creation of the trust,whichever shall
be later3 or at any time or times after
such withdrawal date,a sum equal to
one-half (1/2)of the market value of
..
the trust as constituted upon the appli-
cable withdrawal date;and .
(ii)Upon att aining the age
of thirty (30)years,or at any time or
times thereafterJ all or any part of the'
principal of the trust.
(iii)The above withdrawal
..
rights shall extend to any additions
to the principal of the trust which
shall occur between iIlithdrm'lal dates,
regardless of the'source pf such addi-
tions,by applying sucoessively to the
market value of the additional principal
as of the date of its addition to the
.'
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I'
trust the percentage which could have
been withdrawn on prior withdrawal dates
.under the above formulae
(b)Upon the death of any child of
my child for whom a separate trust is created
hereunder,the then remaining principal of his
trust shall be distributed,perstirpes~to
his issue living at the date of his death,
or,if there shall be no such issue,to his
then living brothers and sisters or their
issue,the issue of any deceased brother or
sister to t~e by representation the share
of their parento In the event that such
child shall not be survived by issue,brothers
and/or sisters,or by the issue of any brother
or sister,the principal shall be distributed,
per stirpes,to my then living issue.
(c).If,upon the death of any child
..
of my child,any portion of the principal of
the trust for my child's child shall be dis-
·;~.;-·:",.;tributable to a grandchild of mine for whom
a separate trust created under.the provisions
\
:~.of this Paragraph p is then,in existence,such
distributive portion shall be added to.the then
separate trust for such grandchild to be adminis-
tered and distributed as a part of the principal.
D.If my ~'life,EVELYN C~SNYDER,survives me or is
presumed to have done so as provided in Paragraph A hereof,I
-9-
,."':.._..l.•
give3 devise and bequeath,in trust,to my b~other,PETER L.
SNYDER,and to PITTSBURGH NATIONAL BAlIfK,or.to the survivor
of them"the balance of my residuary estate'remaining after
the bequests provided for in Paragraphs A,Band C hereof
have been satisfied.If both of my children shall be living
at the date of my death,or if either or both of them shall
,then be deceased rot survived by then living issue,said
Trustees shall divide the property received he~eunder into
two (2)equal shares \'-Ihich'shares shall be he'ld in separate
trusts to be known as the "CLIFFORI?H~SNYDER,JR~D TRUST"
and the "BETTY S~SPOSATO D TRUST f'.
,,
In the event that one
,.
(1)of my children shall then be deceased and not survived
by then living issue,the Trustees shall hold all the property
received hereunder in a single trust for my other child or
his then living issue,as the case may be,such D Trust to
be known,as above,by the name of the child for whom or
for the children of whom it,is created.The D Trusts shall
be administered and distributed in accordance with the fol-
lowing provisions:
-1 0 During the life of my wife,EVELYN d.
SNYDER,the Trustees shall pay the net income of the
CLIFFORD H~S~~ER,JR~D TRUST to or for the benefit
of the 'members"'living from 'time to time,of a group
-.consisting of my Wife"my son,CLIFFORD H.SNYDER,JR.
and the issue of my said son,and the income from the
BETTY S~SPOSATO D TRUST to or for the benefit of the
members"liVing from time to time,'of a group consisting
of my wife,my daUghter"BETTY S~SPOSATO,and the
issue of my said daughter.The corporate Trustee,in
-10-
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/
"
,.
\')
..
its uncontrolled discretion,shall determine what
part,if any,of the net income of each D Trust
shall be paid out hereunder,and the portion thereof,
if any,which shall be paid to or for the benefit
of each of the eligible beneficiaries of such trust ..
Any income not so distributed shall be accumulated,
investedj administered and distributed as a part
of the principalo
2 ..Upon the death of·my wife,the prin-
..cipal of the CLIFFORD H.SNYDER,JR.DTRUST shall
be distributed to the then surviving Trustees or
Trustee 0:[:the CLIFFORD H~SNYDER,JR~CTRUST,
-.to be administered and distributed by such Trustees
as a part of said C'Trust and,similarly,the 'prin-
cipal of the BETTY S.SPOSATO D TRUST shall be
distributed to the then suryiving Trustees or
Trustee of the BETTY S.SPOSATO C TRUST,to be
administered and distributed as a part of said
C Trust ..
E.The follOWing provisions shall be applicable
to all trusts created in this Article except Trust A:
.1.In the event that any payment of income
herein authorized or directed to'be made to or for
the benefit of any beneficiary hereunder shall be
.insufficient,in the opinion,of :the corporate Trustee)
to provide for the \'lelfare,maintenance,support and
education of such beneficiary and members of his
immediate family,the Trustees are authorized to use
from time to time for such purposes so much of the
principal of the'trust from \"1hich such beneficiary
-11-
,._-....'-.._~I \,..,~_~~-'_)"'~.._~~..-\ool<~_••__"""",."""";:_,.,~_l ~.,_i J ..I i;,~•.-...."i',.,~"'''''~."".~.,__..4-,;.;:.-"~,,.••'"_.',.".',~_",.,..
...:;i ..'!
is then entitled or eligible to receive the income
as in the opinion of the corporate Trustee may be
advisable.
.'..'_'r....._\'··,,··...'..........""-......"'..'......,.u...U.~.e:.a
2.If at any time under the provisions
of this,my v111l,a share of principal is directed
to be distributed to any beneficiary who shall then
be a minor,the share for such ~inor beneficiary
shall be held in a separate trust during his minority
\
by the Trustees,and so much of the net income as the
Trustees shall deem advisable for his w~lfare,main-
tenance,education and support,and for the protec-
tion and preservation of his property,together
with'so much of the principal as the Trustees shall
deem advisable therefor,shall be paid to or for
the benefit of such ~inoro When such beneficiary
attains the age of twenty~one (21)years,the
.-.
remaining principal shall be distributed to such
beneficiary absolutely;if such beneficiary shall
die prior to attaining the age of twenty-one (21)
years,the principal remaining at his death shall'
be distributed to his personal representat~ve.
3.vfuerever the Trustees are authorized
\
or directed to pay funds "to or for the benefit of"
any beneficiary,without limiting the generality of
such language,the Trusteesshall be authorized,in
the Trustees'discretion,in the case of a bene-
ficiary who shall be a minor at the time any such
payment is to be made,to make such payment either
directly to such minor beneficiary or to the person
who-may have custody of such minor without liability
-12-,.,
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, I
on the part of the Trustees to see to the application
of such payment;and,in addition,where such funds
shall consist of income which in the judgment of
the Trustees is not currently required for the wel-
fare,maintenance,education and support of such
minor,or for the ,protection and preservation of
his property,to accumulate the same and invest,
administer and distribute it as a part of the
principal.
4.Neither principal nor income hereunder
shall be liable or subject to the contracts,debts,
liabilities or torts,now or hereafter made,con-
tracted,incurred or comraitted,of any beneficiary;
nor shall principal or income be liable to attachment
by garnishment or other legal process;,nor shall
any assignment or order,either of principal or
income,made or given by any beneficiary,be
valid;but principal and income shall be paid
by the Trustees directly to or for the benefit
of the beneficiary entitled thereto;without
regard to any ,assignment,order,attachment or
claim whatever.
5'0 Upon the death of any beneficiary
of income hereunder,the Trustees may distribute
any accrued and undistributed income to one or
more of the next successive beneficiaries or
distributees,to the estate of the ~eceased
income beneficiary,or may apportion the same
between or among the foregoing in such manner
as the Trustees shall deem advisable.
,-13-
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"-,
to J.-:<.
\
,',I
FOURTH:In acting as Trustees hereunder,the Trustees
shall have full pO\'ler and authority,uithout the necessity
of obtaining the consent of any court,to do all acts,to
execute,acknowledge and deliver all instruments and to
exercise for the sole benefit of the beneficiaries hereunder
any and all powers and discretions which would be lawful
for the Trustees were the Trustees the legal and beneficial
owner .of the property held in trust,including by way of
illustration,but not limitation,any or all of the following:
A.To accept from my Executor a distribution of any
propel~Y in kind at values determined by my Executor.
Do To sell,assign,convey,exchange,transfer or
otherwise dispose of,'or grant options "lith respect to,any
property,real or personal,held hereunder,at ,public or
private sale,upon such terms and conditions as the Trustees.
o shall deem advisable,and without liability on the part of
any purchaser to see to the application 'of the purchase
money or to inquire into.the validity of such sale,and to
execute and deliver deeds or other instruments of transfer.
c.To invest and reinvest in any form of property
Whatsoever,without restriction to investments now or hereafter
authorized for fiduciaries•
. .D.To manage real property at any time held here;'
under;to'lease the smne or any part thereof for such terms
.and upon such conditions as the Trustees shall deem advisable,
noti'lithst anding the term of such lease may extend beyond the
duration of any trust hereunder;to vacate or abandon the same;
to'develop and subdivide the same and dedicate for public use;,
to construct~demolish,alter,repair and maintain buildings
and other improvement s j to do all other things that may by
-14-
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,I,,,',,
.'
I .
present or future standards be appropriate to the development
.or .improveme,nt o~the property for investment or sale;and to
use other assets for any of such purposes.
EQ To join in or oppose any incorporation,re-
capitalization,merger,reorganization,voting trust or
.f"
any plan affecting any securities held by the truste~to
.'..
delegate authority with respect thereto to any committee,
agent or representative;to deposit securities under agree-
ments and pay assessments;to vote and otherwise exercise
all rights or privileges appurtenant to any securities held
hereunder;and to exercise or sell any conv~rsion or purchase
rights issued upon or with respect to any securities;provided,
however,that .notwithstanding the foregoing,if any shares of
stock.of a corporation in which I may be serving in a managerial
capacity at the time of my death shall be held by a trust here-
under,my brother,PETER L~SNYDER,shall have the sole right
,to exercise the voting privileges appurtenant to such shares
for so long as he shall be a cO-Trust ee of such trust.
F.To borrow from any source Whatsoever,including
the Trustees hereunder,upon such terms as the Trustees shall
deem advisable,and to pledge,mortgage or create a security.o..
interest in the property of any trust as security therefor.
G.Tq abandon,arbitrate,compromise;sue on or
defepd and otherwise deal with and settle,claims in favor
of or against any trust as the Trustees shall deem advisable ..
H..To cause the title to any property held hereunder
to stand in the name of a nominee.or nominees,including that
of any Trustee.
Io To employ legal counsel,brokers,and such
other as~istants,advisers and agents as the Trustees may
-15-
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"-'I·'''-~'''.::.''''':~_-:~I':t.:W~'''''~~''''''''-'''--~~'.'.'.'''-.''~~·#~-_·"'·~i~·_·:~_··''';-··-''~-'~;--:·'··'~·~·-~~···-'-"-~-:-:-,-'''.-'--~:''''..•.__.._~_....._....-..."~..~..~-.."t·...·--~·r;
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may deem necessarY'to employ in the administration of any
trust hereunder and to fix the terms of any such employment,
and to pay for the same out of the trust.
J.To make division or distribution in kind of
any trust hereunder,including the right to allot or transfer
undivided interests in property,at values determined by the
Trustees ..
annuity or contract of similar nature,to exercise with respect
K.To retain and purchase as an investment;in the
case of the B,C and D Trusts,any form.of life insurance or
",
thereto any right or incident of p~~ership,andtopay premiums
··thereon -out of income or principalo
to To conduct and operate any business in which I
may be interested or engaged at the time of my death,and in
which an interest shall be received by the Trustees hereunder,
and to do any and all things deemed advisable by the Trustees,
including the right to change the form of such business by the
incorporation or reorganization thereof or the formation of a
general or limited partnership with respect thereto,and to
invest therein other assets of any trust hereunder for such
time and upon such t.erms as the Trustees shall deem advisable"
\'lithout l,iability for lo~s for the continuance -of the same;and
to sell or liquidate the business at such time and upon such terms
.as the Trustees shall deem advisable.
The Trustees shall have full power,authority and·
discretion to deal \'lith any situation which may arise respect-
1ng any trust in such manner as the Trustees shall deem advis-
",J.
.~
able and f.or the best interests of the trust.
The grant to the Trustees of any specific power,
authority or discretion,or the failure to grant specifically
-16-
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(. i
,.
b·
herein any other power,authority or discretion,shall not be
construed to limit or curtail in any way or to any extent the
full and complete pO\'1er"authority and discretion"'which it is
lntendedand directed shall be exercisable at all times by the
Trustees respecting any and all matters of \';hatsoever character
pertaining to any trust.
FIFTH:I appo.int my brother,PETER L.SNYDER,and
PITTSBURGH NATIONAL BAW~,or the survivor of .them"Executors
of this,:my "Iill.I give and grant to my Executors the same
.'c'.
powers in the administration of my estate as are granted to
my Trustees under Article FOURTH'above o No Executor or
Trustee hereunder shall be required to furnish any bond or
other security in any jurisdiction.Unless otherwise clearly
indicated,the word lIExecutor".9 vlhere it appears in this,my
..\vill"shall be com trued to refeX'to all the Executors Hho
may be act ing at any time.
IN WITNESS vlliEREOF,I have hereunto set my hand and,..-.-~
seal this .'{)~Cfrtf.day of .\.A/Jii/J/2c/.,.·.·...y:'19(;0.
,~"-)\1'1 'i~cr~--f'd1 ~....
•/•..-"./)j
.V".<)/,,.1.1'J "I }./SE AL )...._c.l...-~.::.;-".,.,.,,.....--1-,.!(,.(""'".//YSigned,sealed,published ~d declared I the above .
named Testator,CLIFFORD H.SNYDER,as and for his Last Will
~nd Testament,in the presence of us,who in his presence,
at his request and in the presence of each other,have here-
;;;zc::our~~<_Witnes;;~)~:.:t;·.t4Y1,r_lt .
...-i t/'"'};...../iI!',;,'IVI j /'/.//J /)'i '""\J I 'J L/,,"-'}I..''/dd •J .~l'f'"J 11 ,"\0,.('#,.~/....'"of"¥•;~/''Addr ess:.J ,c...t,.>t....~,"\/'-::'~A ress./'i (I.•,J..~,':--'..:~~J :_,'<'.':'I .>/'/.
/?J 1./)I j/;./r/');....:,{//.....d/'.S/k-l ...../...'7 P 'C . '...{v f/•./,'}/.,//..:,;,-"rtf'",;?A.?/::'.'i... -7 --7 -r..{/...
...17-
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of all real and personal estate of ~.~.~·.~.f:5?~?..~~.·~~!y.~:~~:~..,deceased,
late of :.lLD..3£1.,Sttcfit lmper.iaL City \Vard .
.....:Borough ;Township,Pennsylvania.
PERSON1U-,ES'I'ATE SCHEDULE
Sunnyhill South,Inc.
Salary due decedent
Boutl1\-Jestern Life .Insurance Company
Policy No.7376377 on the life of Peter L.
Snyder i~the face amount of $25,000.
Pittsburgh National Bank,Dormont Office
Checking account No.1-063978
Hellon Nu tiona1 B<1nk &Trust Company
Checking account No.24~0803-4
Union National Bank of Pittsburgh,Bridgeville Office
Checking account No.3~420205
Western Pennsylvania National Bank,Greentree Office
Checking account No.306-350-090
Union National Bank of Pittsburgh,Principal Office
Checking account No.01-323806
Settlement Fund Onder the agreement of compromise
and settlement in Murray J.Fox,Et.~l.V.
Glickman Corporation,Paid in full
Treasurer of the United States
1968 Income tax refund
35 shares Hellon Nati.onal Bank &Trust Company,
Capital,$10.00 Par Value @80-7/8
DIVIDENDS
"'estern Pennsylvania Nation.:.ll Bank,Common
Re dividend No.298
5/8 Interest in partnership knm-lU (is First Sunnyhill
Co.,loacated in R.D.nl,Imperial,Pa.)
Allegheny County.
$478.00
109.52
139.59
120.29'
84.06
2,830.62
108.00
No.Value
I hereby certify that this is a true and correct copy of the inventory
in the matter of the estate of Cliff r H.Snyder,deceased.
No.6
..-Ir--1 .:
'.
NONE
1/3 :i.nLcreD,
fully desc:,::
Deed Recm:::.
..
REP..L ESTfd'E SCHEDULE
REAl..ESTATE liN PENNSY1L'VANIA
>;i;HORANDUl1 OF REAL ESTATE OUTSIDE
'l'HE COl-fr10N\<!EALTH OF PENNSYLVANIA
7 acres Dover City,TuscaraYl<.lS County,Ohio,mot'e
in a deed recorded at Vol.463,Page 928 of the
Tuscarawas County~Ohio $5,000.00
1/3 intcr:c::
and State '~~
County,Ohic}
property situate Tuscarmvo.s Avenue,
j.\o.39,D.over Tm·mship,Tuscarawas,
J
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,.
"
AFFIDAVIT 01'1'EXECUTOlt ,OR ADl\rfiNISTRATOR
STATE OF PEr-..TNSYLVANIA ISS.:COUNTY OF 'ALLEGHENY
Personally before me,the undersigned authority,a Notary Public in and for
said County and State,appeared Joseph ,\,Ri cbardson,Vice PU.>ls...i~d.xe.un-l:.t --,.__"",-_
Pittsburgh National Bank and Peter L.Snyder
PITTSBURGH NATIONAL BANK
Executorsor KJln~~<1t¥~:t<%~T
deceased,
and appraisement of the real
Gt~ACE R.\VILSON,Notary Public
Pittsburgh,Al:e;~?ny Co"Pa.
My Commission Expires Aug.24,1974
who,being duly sworn according to law,depose and say that
and Peter L.Snyder Bre the
of the estate of C]j ffard H c;rwdpr
that the foregoing schedules constitute a complete inventory
rind personal estate of Clifford H.Snyder
deceased,except real estate outside the Commqmmalth of Pennsylvania,that the figures
opposite each item of real and personal estate in the foregoing schedules are;determined
and stated by the undersigned to be the fairpi't:J.<}trUlPa~l~Hhi8.o~~l1~,ar&of the date of thedecede~t's death.°11,1f....,1
BY:,d..(U-\-l..<I.J.'Vice President
r
··...··~M
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JAN 251971
RESIDENT DECEDENT
COMMONWEALTH Of PH-JNSYlVANIA,
DiEPARHlilENT OF REVENUE
BUREAU Or-COUNTYCOL.U:CliONS
COUNTY.OF \~ASHINGTON
-r""", ,..
I MPOHTANT:
_-------:--_~~~,__".",~'"di__~....;.....~<U11Z.?
This J'eturn must be completed.in detail and fEed in duplicl.lte,with will attached,with the
RCi!;ister of Wills of'the County where decedent resided;Return is due within one yeal'after
dat.e of death,unless an extension is granted by the Secretary of Revenue.(Section 703 of
the Inheritance and Estate Tax Act of 1061.)--------------------------------IN TUE MATTER OF THE ESTATE OF
............CLIFFOB1L.H.•......SNYDER .
.(Stote full Ilsme of decedent)
l..atc 01'..~~ASHI.NGTON .
l Al"FIDAVIT OF
.~EXECUTOR S
JXli~~~'¢.iffii,{COll:nt.1
and says
Swte of .....
County of
PENNSyLVANIA }ss:.
.....L-\I.LE:GIJ~NX .._-We,JosephA.Richardson,Vice
Na t i011H.1 Ban~~.~~Pe ter ~.!$.~y.4..~.r................ , .
of the estate of the above-named uecedent.being duly sworn,deposeS
President,Pittsburgh
..............Ex~tl)r S
Decedent died ...........Jul.y 6.
(Month)(J~lY)
19 6.8 ,;testate leaving a last will,copy of which is he'~eto attached.}
(Y~ar)LiXj}'X~
Name and address of attorney bOtore}.....'
other authorized representative
whom all correspondence should
mailed.
.......Pi,tt;sb1,1rgh.N~ltionaLBank _.
414 Wood Street,Pittsburgh,Pa.15222
..,
That as such Executors deponent is familiar with the affairs of said estate and the propertycon-
. .(I-:x"c\ltor·x.m'Y*~X .
stituting the assets thereof all<rtl1eu"fair market value,..."
That at the time of death there was no safe deposit box registered in decedent's individual 11ame,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:-
===============--==-====r===========::::=.::=;:=;:======
NAMI'AND ADDRESS OF B.\'l/K OR OTHER INSTITUTION .[THI S SAFE DEPOSIT BOX RENTED RELATIONSHIP OF JOINT
IN WHICH DECf.DENT RENTED A SAFE DEPOSiT BOX IN NAl.m OR NAMES OF 1l0LDSRS TO·DECEDEI'IT--p-~-,t-t-.sb-::~-h-~-d-<-'j.-ti-_lO~n~_a~l_-_B_.._n_k================i----..:.::.....:.:.::=-....:..:.:......:.:..-~-=--~_·---+--:·-=------.;-
_-.J2QXJIlQIlL.Q££i.c.e.._C]j ffo.r.d.-H...-~eQ~r-----+---------
Eve1yn C.Sny.s;l...e.r"'---~_+-.,-__.Ni fe
That the contents of said safe deposi t box or boxes are itemized tmder Schedules of this
return,with the exception of the following,for the reasons hereinafter set forth:
That Schedule A'attached hereto and made part hereof sets fOl"th fullv and in detail all the
real property in the COIJlJllOnWeal th of Pennsylvania of which decedent died having an interest therein.It
also sets fOi'th the mortgage enctDnbrances 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.
Thnt Schedule B atta.ched hereto and made part hereof sets forth fully and lndetail all personal
property wheresover situated owned by the decedent at the time of death;all moneys left by the decedent
at the Ume of death,whether in decedent's immediate possession,standing to decedent's credit in banks
of deposi t,Sav:l.ngs banks,'trus t companies,or 0 ther ins t.i tutions,whetherindividually,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....~n all other cases;all bonds,postal saVings,treasury certificates or notes and other evidence of in-
debtedness of the United States to the decedent;all obligations,whether by statute or agreement they
are designated as tax free,of the Un:ltc(l States,or any state,or political subdivision thereof,or of
any foreign country,wh.ich are owned at the time of d.eath;nIl wearing apparel,Jewelry,sllverware,pic-
tures,books,works of art,household f\1l'niture,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 mortgulYes held by decedent and of IlIl claims due and owing decedent
<\t the tJme of death,and all promissoi'Y notes or other instrU!llents in ¥IdLing 1'01'the payment of money
of which decedent.d.ted possessed,.of whatsoever nature,with interest.thereon,if any,giving the face
val.lIe Iln(l estimate,!fair marl(et value thflreof',and ir such estimated flUr market value be less than the
face va'lue,it set.s forth hricl'ly the reasons for such depreciation as to each item;all moneys payable
\'0 the estate from life :!nslII'f1nce policl.·es carried by dN:edent;all Ilnnuity and endowment contracts the
proceeds of whlch were payable upon t.he death of the oecedmll;;and all the corporate stocks and dividends
due thereon Rnrl unpaid as 01'the dat.e of death,bonrl:,;Ilnd accrued intel'es t thereon to the date of dece-
dent's dent-It (lnrl other invest.ment secur:l.tif;ls owned by the .decedent tll the time of death,with the market
vallie thereof lit sueh time'.
JAN 25 1971
.......
.t '.r •~I.~:~'-
In the case of securities of close or family corporations,the values reported are as far as
posslIJ18 sulJstantiated by financial statements of the corpornttons,shoWing the assets ancl l:Iabilities
thereof us of the date of death.The scheduJ.e also sets forth the interest of decedent at the Ume of
denth in any co-partnership or business,and 1n support of the value of sueh interest there is annexed to
said sehcliule,financial statemcmts shOWing the a~;sets anci liabUities of sllid co-partnership or business.
A cory ()r the co-par tne I'ship agreement,(1 f oral,a s ta tcment se t ting forth the nature of the agreement)
together with a statement setting forth th,':?character of the business,its location,and such other facts
1H~rtllining to the 1)usiness as may be pertinent to a fair and just appraisal of the decedent's interest
therein IllUSt be submitted.It should also set forth :i.n itemized form,together w.ith 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 par t hereof sets forth a true answer to each inquiry
contained therein and.in the case of transfers ofproperty,real or personal,within two years of decedent's
dpath,in contemplatton of decedent's death,or intended to tilke effect in possession or enjoyment at or
after death,saicl schedule sets forth the nature Emf!value of such property,to whom transferred,the
relationship of the transferees to the decedent,the proporti.onate 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 cony
of the deed,trust agreement or other instrument creating the trust.Ther,~is also set forth in said
scheelule a list of all property,real and personal,with its value,which passes at decedent's death by
virtue of the exerc.ise by decedent,either individually,or jointly wi th another,or any power of appoint-
ment vested in decedent,either individually or jointly,by the will,deed,or other instnuuent of another,
with a copy of the instrluuent creating such power attached to the schedule.
That Schedule D attached hereto and made part hereof sets forth the names and addresses of all
persons beneficially interested in th.is 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,annuitant.s and beneficiaries for life under decedent's Will.It also
contains a statement shoWing which of the beneficiaries named in the decedent's will,if any,died prior
to decedent,the dates of their death,their issue,and the relationship of such issue to the beneficiary.
That Sc!>edule 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 (l.nd place of record of instnuuents effecting the vestlture of
real estate and the date of ~cquisition of ·personalty,plus the name,address and relationship,if any,
of co-owners to the decedent.
That Sc!>edule F attached hereto and made a part hereof sets forth fully and in detail all debts
and deductions claimed for and on behalf of this decedent's estate,.including nmeral expenses paid;
family exernp tion,where applicablej cos ts of aflministration of this es tate;counsel fees and fudiciary's
cOlllJ'llssions pa.id or to be pa.id;cost expended for burial trust.s,tombstones or gravemllrkers,and reli-
gious services,in consequence of the death of t.he decedent;debts and claims owing and unpaid at time of
deflth;taxes accrued chargeable for period prior to decedent'5 rleath (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 sald 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 "An,"B","e","E",and "F"as directed.therein,
hO.ve been carried forward and properly registered in the Summary.PIT SBURGH N~T~"lAL Bt ~
S b ·\...~d d t b f tl .I -?t 'BY :.I.L...~.M-dUSCl'llJ\:an sworn 0 e ore me U8 .,....ro..........................-''!"'''-.t-;t./)I /1-/'.v ce J:'re::;,LUenc
__---day of5¥~u&:-19.7i'..:?:>:11E;;;;i~~~~~-----·
\::r~;?~~~~;;;~l~~ggdii;;::i'N;;;;;b;;;f---··--~
:'"'\:..,Pitlsburr.h Ai.\;"~:·')ny Co.,Pa.Pittsburgh,Fa.15222 ,
''\My commis~i;n Ex~;res Aug.24,1974 · ·..·..i'ciiy ;;·..T~;:;;:..·~;a..·St~,.i~}·..· ·..··..
NOTE:Before signing affIdavit make sure all blnnk spaces in the affidavit and schedules annexed are
fill~!d in wlth det~'i'l~or the word "None",and ln case the assets include rllre and unl.isted securIties,
seeUl'Itles of close o;'ramily corporations or an interest in any co-partnership or business,that the
cln ta and s tEl tements re (1I1i reel under the paragraph above relatin,!!;to Scheelule "B"are attached.Al so make
certain that column #1 .in the "Summary"has been properly completed as above-directed•
..J
J
•RCC'-34 (1-6-1)
COMMONWEALTH OF PENI'ISYtVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
TRANSFER iNHERITANCE TAX
.B_ESIQI~
SCHEDULE HAil
·REAL PROPERTYI
".
Real property in Pennsylvania,with statement of mortgage encumbrances upon each parcel ot death of dece-
dent.Where property held as joint tenant or tenancy by entireties,report on Sc,hedule ":::".Property hf..ld by
the decedent as tenant in common with another or others,should bc"'identified as to quantum of interest and
the estimated value should be that of the decedent's interest ~nly.
The real pror)Crty located In the Commo!,wcalth of Pentlsylvania should be (1 )(2)(3)/
described by lot and block number,street and street number,together with DEPARTMENTageneraldoscrlptionoftheproperty,with a referonce to the reco,'d of the ASSESSED VALUE VALUATION
conveyatlco by which the decedent took title;If a farm stete number of e.FOR YEAR OF ESTIMATED CAUTIONcres;also stc'lement of mortgage encumbrances upon each parcel at death DECEDENT'S MARKET VALUE (Do not writeofdecedent.Texes,assessments,accrued Interest on mortgages,etc.,are DEATH In this space)to be listed on Schedule "F"end must not be deducted from this schedule.-~
NONE
-;
,~
.
.
,
,
.
..-~
Insert this total opposite ··real property",Schedule UN'in the X X X X X
"As Reported"column on the last page of this return.
RCC-35
COMMONWEALTH OF PENNSYLVANIA
'1'HANS.F'ER INHElUTANCE TAX
RESIDENT DECEDENT
SCHEDULE "13"
PERSONAL PROPERTY
...,..
I NS1'IlUCTIONS:This Schedule must disclose all tangible and intangible personal property owned ind:lvidually
by the decedent,at the time of his death.Property owned by the decedent jointly with another 01'others
IIllist be listed under Schedule "E".IntangilJle personal property,titled in the name of the decedent,but
payable at death to another or others,including but not limited to PoO.Do 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 vroperty,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 ficluciary in said cavacity,partnership interests,interest in unyundistributed
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.
_~wacet4Z
Item ITEM UNIT ESTIMATED DEPARTMENT VALUATION
No.List and describe fully VALUE MARKEl'VALUE (Do not write in
this space)
(AS PER ATTACHl':T)SCm:DULg)$8,490.47
/"
,
-
,
,
,
Insert this total opposite "Personal Property",Schedule "B"in X X $8,490.47
the "As Ileported"column on the las t page ot'this return.
L .......'.'.!
INVENTORY
of all real and personal estate oL ~.~.~X~?!:~~!~EX.c:I.~~;deceased,
late of R..D #.l St'Ii:e:Mt.lmper.ial City Ward
........................................................................Borough To\\'Ilship,Pennsylvania.
PERSONAL ESTA~SCHEDULE
.Sunnyhill South,Inc.
Salary due decedent
Southwestern Life Insurance Company
Policy No.7376377 on the life of Peter L.
~nyder in the,face amount of $25,000.
Pittsburgh National Bank,Dormont Office
Checking account No.1-063978
Mellon National Bank &Trust Company
Checking account No.24-0803-4
Union National Bank of Pittsburgh,Bridgeville Office
Checking account No.3-420205
Western Pennsylvania National Bank,Greentree Office
Checking account No.306-350-090
Union National Bank of Pittsburgh,Principal Office
Checking account No.Ol~323806
Settlement Fund under the agreement of compromise
and settlement in Murray J.Fox,Et.Al.V.
Glickman Corporation,Paid in full
Treasurer of the Unit.ed States
1968 Income tax refund
35 shares Mellon National Bank &Trust Company,
Capital,$10.00 Par Value @80-7/8
DIVIDENDS
$478.00
1,587.72
109.52
139.59
120.29
84.06
119.43
1,334.84
1,578.40
2,830.62
Western Pennsylvania National Bank,Common
Re dividend No.298 108.00
5/8 Interest in partnership kno\Yn as First Sunnyhil1
Co.,loacated in R.D.#1,Imperia~,Pa.,
Allegheny County.No.Value
$8,490.47
I •
).
RCC-36
CD\mO:\'I'R\LTII OF PENNSYLVANIA
TIL\~8FFH.INHEllITANCE TAX
r\ES IllE\'T DECEDENT
SCJumuLt;"C fI
Tfl\N8FEH.S
:-..
(1)Diet etecedent,within two years or'eteath,make any transfer of alJY materiaf"part of his estate,without
receiving a valuable and adequate eonsideration therefor?(Answer yes or no)No _
(:;)Did decedl~nt,within two years of death,transfer property from himself to himself'and another'or
others (inclwling a spouse)in joint ownership?(Answer yes or no)__lliL-
(3)If the answer to (1)or (2)above is in the affirmative state:
(a)Age of decedent at time of transfer _
(b)State of decedent's health at time of making the transfe~(Note 1).
(c)Cause of dececlent's death.(Note 1).
(4)Did decedent,in his lifetime,make any transfer of property without receiving a va.luable or adequate
consideration therefor wldchwas to take effect in pos.session or enjoyment at or after his death?
(Answer yes or no)No
(a)Was there any possibility that the property transferred might return to transferer or his
estate or be sub,i ect to his power of clisposition?(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 uncleI'which transferor expressly or impl iedly reserves for his life.or any period which does
not in fact end before his death:
(a)The possession or enjoyment of or the right to income from the property transferred?
(Answer yes or no)----..N'Il.oJ-----
(t)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 01'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,th,e beneficial enjoyment of which was subject to Change,
because of a reserved power to altel',amend,or revoke,or which cOllid revert to decedent lmder terms
of transfer or by operation of law?(Answer yes or no)__~N~Q~_
(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 physieian as
well as a copy of the death certificate.
NOTE 2:If answer to any of the above questions is yes,set forth below a description of the pi'operty
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 DESCRIPTION MARIillT VALUE
(Estimated)
DEPT.VA1JUATION
(Dept.Only)
Insert this tntrd opposite "Trl.lnsl'ers",Schedule "C"in the
"As R(~ported"co]wlln on the ]as t pal~e of t.his return.
":5
0,
~,~..
l:,o.M~ldNWF:ALIH OF PENNSYLVANIA
-rl'ii\l';Sl:::n II\HFIU Ti\NCE TAX
HF'~1nr:N T T'ECEDEN T
r'
SCHEDULE "E"
lTOINTLY OWNED PItOPEltl'Y
..-,.-
DEPARTMENT VALUATION
CAUTION-Do not Write
In This Space.----Value of Value of
Entire Decedent's
DSTiUTTIO~S:This schedule must dlsclose all property,rea]awl personal,~_!?.y the decedent Jointly
with 1I1lothCI'or others,including;intangibles,standing in the name of the decedent and others.LIst
1'pal estute first,us entiretles,or joint tenants,giving 1)I'ief description,as indicated lmaer Schedule
"A",plus the date and place of record of instrwlJent effecting vesti tur'e,but do not include entireties
01'out of state real estate vulue in estate valuation column.Personal property should be listed as in
Schedule "D",]llus date of acquisi tion~'and the name,aclaress and relationshi]l (if any)of co-owners to
t]1l!dec~~dent.--------=================.::===-=::-;===::;==:==="'7-'=====;============'-D~cription of l~;ope;ty,-'D~te of Acquisiti~n,N'~m~"l unit -I--pe~c~~tage-"Estate
Address ima Relationship of Co-Owners,and Place ;Value·Share Valuation?r ~~;~ord"Of Instrument,wl~ere Real E~t~te.h .ck x."
!"y ,,i'V ",,:;:z
Property Interest
Florida Bank at Deland,Florida,
Checking account No.24-0803-4
$145.20
(Registered Clifford II.Snyder and
Evelyn C.Snyder,wife)
Insert this total opposite ",Jointly Owned Propertyll,Schedule "E"
in the"As Ileported"COhUffil on the lust page of th:ls return.
00."
RCC-J7 (12-63)
Cm.l~lON\\'F::\I.Tll OF l'ENNSYYLANIA
THANSFE1,INIlF:\UTANCE TAX
RESIDENT DECEDl-:NT
SCHEDULE "D"
BENEFICIARIES
;-~..-
-...--.--..-,--I BENEFICIARIES AND ADDRESSES HELATIONSllIP SUHVIVED(If step·children or DATE INTLHEST OF:state t~ull names and addres~es of all who illegitimate children DECEDENT OF BENEl"IC1AHY
;Ire an Interest,vested,contIngent or other are involved,set STATE YES IN ESTATE
.wise,in estate)forth this fact.)OR NO BIRTH ._----
--_lli.l}m~Snyder Hife Yes L~a..!:§e and ..
__R_a-.l2 H1 -P,,,,n p f ;(';ax:y_unde.:r.._I1;:!l-E_L....
Imperial,Pa.~-------1------_.-
I-_.--+-
(~1 i f"ford H <"'..J .TT"Son Yes L-Benefi~ia~~nder Trust
]03 Cbprr-¥.'T'r4><O 1'1 ".....0
p;!1 "lOA
-
Cor...apollR .-~.
..
_J.e.tJ:y..s.SpQJll!.t.p (Now 01 !'lon'Dau"hter Yes ~eneficiary under Trust
-
M.,i-\nn Snvdpr r.r;lnd~hil.9J VP.S I I B~neficJary under Tr.llf~
103 Cherry TrAP 1'1 :H'P
Corapoli.s.Pa.15108 I ti!
r'h.o·,-ul T."nn ~...."A,.,...(~"'andchll A-I Yes J 0 ....""~~c.i.a.r..:y_.under Trust--
~~~
103 Ch~~e Pl.~c'"(}._--
~15108
.
_J.inda .Teem Snyder r.....:.>T,,,I chi.Ld yes henof;....i ~.e.r.-T:t:.\J...S.L-,,
103 C~'T'~,~n1.~~
_.Corapolis ,Pa.15108
--
L<lura Lee SLlvder Grandchild Yes Benefici.ary under Trust
103 Cberry-X:r-ee..-P.la--0
I
CorapoJ;'"•P"1 r.:1 OQ
_-.R.Q.!l.er t SpQ..satQ Grandchild Yes Beneficiary under Trust
_lllirbara Einoanto Grandchild Yes Reneficiary under Trust
---.1iiJ..l..LiID Soosato Grandchild Yes Beneficiary under Trust
D8ponent further says that all the above-named beneficiarIes are Hving at thIs time except below:
NAME DATE OF DEATH RESIDENCE
---_.
..•-_.
-...
..•J."..
RCC-37 (12-63)
C'Ol\ll\toN\\'EALTll OF rENNSYYLANIA
TnANSFEH INlIEHITANCE TAX
rESIDENT Dl'Cl'DFNT\'.~~'~',1 1('
~\I ,~
SCHEDULE "D",I'«}r~\;,,\J ":.!),,,.)I'<.;
"~:zt:~~::~~t:J;l~
BENEFICIAHIES
..--
BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED DATE l-----,I~~~·EREST OF(If step·children orStatefullnamesand[tddresses of all who illegitimnte children DECEDENT OF BENEF!CIAltY
ave an interest,vested,contingent or other-are involved,set STATE YES BIH.TH 1 .I.N ESTATEwi~.in estate)forth this fact.)OR NO.
I
..
Pittsburgh.National Bank and
Peter L.Snyder,Trustees under-=1..-
Hill per Para~h THIRD of
Hill.Trust for Evelyn c..~_2~der,HUe Marital
-_.
Pittsburgh National Bank and
Peter L.Snyder,Trustees under
Hill,per Paragraph THIRD of .__...
Hill,Trust for Hife,Son and -
His Issue Resid\.lary
._-
Pittsburgh National Bank and.--
Peter L.Snvder,Trustees under +.-.
lVill ,per Paragraph THIRD of ._.
Hill,Trust for \AJife,Daughter
f--_._-
and Her Issue Residuary-_.
._-
Pittsburgh National Bank,
Jr.
,
-C1i.ffQrd H.Snvder and Pet ~r
_.-1.Jnyder JL..1rustees under ~vi1l
per Paragraph THIRD of ~';;ill ,
Trust for Clifford H.Snyder,_.
Jr.,Son.
--!
.--..f.j.t tsburgh National Bank~Betty
s.Sposato and Peter L.Snyder
Trust(;~es under Hill per Para$ra )h
THIRD of Hill~trust for
Betty S·.Sposato.Daughter
Deponent fill'ther says that all the above-named beneficiaries are liVing at this time except.below:_....-
NAME DATE OF DEATH RESIDENCE
-
----
---'---.-_..---...-
..
====:====::====================[-==============-----=-===--==--=================--==
;:~!I...~
RCC-37 (12-63).
CO 1\1!\lON\\'EALTlI OF PENNSYYLANIA
THANSFEH INIlEI{ITANCE TAX
HESIDENT DECEDENT ~&~J~i!I(tt7!,:;'\,ii?4~It tt·'~.';j .,~(\SCHEDULE "D"~1~i..,,'"'~"\·j."jl,',i>,"(I /.',}}\.:"""r;J).~-?f..t"os,~;~~r:
BENEFICIAHlES
- ---.'-1 -
DA'l';-f
-
BENEFICIARIES AND ADDRESSES RELATIONSHIP SUlWIVlm(If -step-children or INTEREST OF'State full names and addresses of all who illegitimate children DECEDENT OF I BEl',J£FICfARY
ave an interest,vested,contingent or other are involved,.set STATE YES IN ESTATE
wise,in estate)forth this fact.)OR NO BIRTH
f+=
---_._---
._------
Pittsbun~h National Bank -
Cl j ·fford H,Snyder,.Tr.
----1'l:..US1:.e.e s nnder Will ne>r -
-_Par~raph THIRD of Hill,
-It:-ust for Margaret A....~-
___Sn~~_Gr..8.ndcPiJ d --,_•.,--.!!..._.-1------,----."'_-______H._.~_
Pittsbur£h National Bank and
.-Clifforg H•Snyder.Jr.
---'ILustees under Will per ParaQ"rar h
THIRD of ~~ill,Trust for Cheryl..
Lynn Snyd..e..r.Grandchild
---
-
.~-~-
-------_._------.,
-
..-
-
-
.-
Deponent further says that all the above-named beneficiaries are Hving at this time except below:-
NAME DATE OF DEATH RESIDENCE,
-
-_.-
-
I·".. .
~
,-,.;.,...cO o',,,....~.,........
.1 !II..'1...nCC-37 (12-63)
COl\l !\I(IN\\'EAI.Tl I OF PENNSYYLANIA
THANSFE1,INHEHlTANCE TAX
HESIDENT DECEDENT 'r,~'~.'"';\''1\:~~.~%~t,",1'''''''":-
SCHEDULE "D"It':;.,-J~t7:?i:.<~¥~1.<·"~>!,'(,,,.,l"1:,'•.","",w",j;>::'
BENEFICIAHlES ;"
.-..
-...._-_..-
HELATIONSHIP I DmI-~~TC'IU"""--;';-'-"_--BENEFICIARIES AND ADDRESSES SURVIVED i(If step·children or DECEDENT
I ~_J i.,__:.,__'J\.""l
State full names and addresses of all who illegitimate children OF .BfNE:FICIARY . -
ave all interest,vested.contingent or other are involved,set STATE YES BIRTH IN ESTATE
wise,in estate)forth this fact..)OR NO-._.•_----
,.
..------'-,,-t --
Pittsburgh National Bank 'and .
Clifford H.Snyder,Jr.'J.'l;:..t;,.,1-,..""-~.-J----Under ~aJ.l.~~_1).."..~_"~J.._._----.-Q .-
---OL~'Ji]1,Trust -1=",,..TiM'"T",,,"---
.-Snyd~r Grandchild .
-~-_.-......-._--~-.1-Pi~"~\"'''-~\'''1\1"t-i.......·,l 1l.•nL ~""rl
~
_~1 j Hard H.Snyder,Ir .~Trllste ,.,
""riA,..\"ji 11 n.,,..P",r.::>n",·"nh..~~
--o-f.-.W.i.l.~us t lOX"l.e,u~...
~r,Grandchild ..
,
Pit'tshllroh 1\T-l-i"n:,l Tbnk 'In,,!
'--~bty S.S~0>Trustees
under i1ill per Pardgr~h THl,RD ---
"f I..Hll 'T'rIU:I-fl'....-'R "h<:0'"I-
-S.t.os..to.Crandchild
-
Pittsburgh National Bank a'nd
Bett~Sposa-to.TrU5-~.
---.Will.,per Paragraph TJ.tTRO ",1-
lJil 1 'r,.."",1-1-n,..1'",.•t.~,..,,,.,,r"...-I
----GJ::.)1"1~,.h of 1 rl
-
Pi I·tsburgh Nal-inn;.}1 'It.IT'll.-'lntl -
----Be.tt-Y--S..--Spos~~
under Will per Pdragrap~~n
of Will,Trust for I'Jil1 i _......
---S.p.o.sat'"f"'"",1 rl.
..
..,....
Deponent further says that all the above-named beneficiaries are living at this time except below:
NAME DATE OF DEATH RESIDENCE
..
--
._~-
....--
,.'.
I'(Executor-Acministrator
I must complete HAs!No...,.........Year ............
Reported"column #1.)Will II ~•Administration .........(")~>-1 '"0 ~
(5 0 ....(';)(l)s:>....s:>I~THE II V>r"::l tr.-V>...V>0-:rt .......::l '"0
II >-1 ;i-'~::......~IATTER OF THE APPRAISEMENT s:>~V>0><'"O'g'"cr"........
II c;-o o .....OF THE 3 "'d '<
t".rj (';)..,
ESTATE OF II V>\'b ..........'P..'<l'.l.....(l)"0910'0
(1)
II K..GLIFFORD.H•..SNyDER...........................:n-Il ~Deceased ~
Late of ...R~D •.#l;J ..TNIPERIAL .......II .II.......
II
\-JASHD1GTON
I'
C/)
County of .......c::I!.;:........ . ....................................~
!I ~
Commonwealth of Pennsylvania >-~:~II -t.,'1 --...-....-.....>-<I :0 C/)C/)C/).~t)():"):"J ~:::r"::r"~....
REPORT AND APPRAISAL II ~Q ~~i..,;"";;
I ~-G9 ~.n '*-G9 -G9
(:0,:Q)>-......V>
:.&:--=,./>...,~:'-0 ....,~
:0 ;0 ~p-"..'.::<-:-&:'-:,p.::;
:'-':-...1 ff
~'*'*'*~'*
\,
;J.-..,
t.Jr::.-...2':--:.>....~3
~r:c..
•
•.."•
fJ ,.
,..
....-/
r ..J,, •-~,...,.,,0 .~1.-•..'
..-----------------;:-.
I hereby certify that this is a true and correct copy of the appraise-
ment in the matter of the estate of Clifford H.Snyder,deceased.
~,1J'~b~Atto);hey for AccountantS
No.6.
"olner -Reporter ~e:-,;
\I /~r.,,,,!'
...c"~
,II ..WASHINGTON,PENNSYLVANIA
,....""
PROOF OF PUBLICATION
In compliance with the News,paper Advertising Act of 16 May,1929,
P,L.1784,as amended.
Commonwealth of Pennsylvania,County of Washington,SS:.
Pe~sonally appeal'ed before mle,a Notary Public in and for said County
and State,Ri.c.b.~.:r.g §..!gQW.;:HL.,who beirug duly s,worn
according to law,deposes and says that he is the _..~.~.~.r.~.t~.:r.Y._.
of the Obsrerver Publishing Company,a P>enrus,ylvania corporation,and its
agent in thIs behalf;that the said Company is,the owner and publisher of
the Observer'Reporter,sUCCIessor to The Washington Observer,established
Seprtembe1r 18,1871,and The Washington Reporter,established August 15,
1808,a daily newspaper of generalcil'culation,printed and published and
having its place of busines's at Washington,Washington County,Pennsyl,
vania,where it or its predecessors have been established and published
continuous'ly for more than six monthsl prior to the publication of the notice
hereto aHached;that the printed notice or advertisement hel'etoattached
is a ,copy of an official advertisement,official notice,legal notice or legal
adveTtisement,exactly as printed or published in the Obslerver-Reporter in
its regular editions on the following date or dates;.
...............................J~.l.y ~.9.._lA~g~.§..t.~~D.~L.J.~.,J.9..9.?.
that neither tb!e affiant nor the Observer PUblishing Company is interested
in the subject matter of said notice or advertising and that all of the aUega-
~::~~:.lbi,affidavit ~to=tim~;l~
Sworn to and SUbs~/;:rfore me this...~.~...day of....~~_g,~.~.t....!.968.#!Vt~~7/(..~L_..
W.26752 U MARGARET M.BRADLEY,NOTARr;:?tjiim'--'
WASHINGTON,WASHINGTON COUNTY
MY COMMISSION EXPIRES MAY 6,1972
EXECUTORS'NOTICE 'Estate,of CLIFFORD H.SNYDER,deceased.late '-of Robinson Town~
ship,Washington County,Penna.Letters,Testamentary ,I upon the.
above 'est~te.having:been grantedt~th~;underslgn~d,I notic,e is hereby'
gIVen ,~o those mdebtea'thereto to':
make.,Immediate payment,and to',thos,e"having claimsI or,.demands to'present them for settlement..;
PITTSBURGH NATIONAL BANK Iand:'!I~TER L.SNYDER,"
P.Ot'Box 747:'"J
Pittsburgh,penn'a.15230,"",~,HENRY'COOPER":'and .,,,,.',
..TAMES;l':!.HOUSTON,Att'orn~~'s :133()~'Clhvel'"Building ,..,
I .p,.ittsburgh,Penn'a.15230 .::...<:.--,.....:;;';;:'Ill&(-~~~(1~Jl.r.1K...'__.,...""
-
,.Washington Con y Reports
~
Wasbington,Pennsylvania
(PUBLISHED BY WASHINGTON COUNTY BAR ASSOCIATION)
Esta tlces
The gister of Wills has granted letters,
testamentary or of administration,in he
following estates.Notice is hereby given
to all persons indebted thereto to make
payment without delay and to those hav-
ing claims or demands to present them
for settlement to the Executors or Admin-
istrators or their Attorneys.
• • •• ••••••• •••• • •
PROOF OF PUBLICATION
In compliance with the Newspaper Advertising Act of May 16,1929,P.L.
1784 Sec.3,paragraphs (3)and (25).
COUNTY OF WASHINGTONt
STATE 01'PENNSYLVANIA (SS.
SNYDER.CLIFFORD H..Dec·d.~ate of Robinson Township,Wash-Ington County,PennaExecutors:Pittsburgh 'National Banka':ld Peter L.Snyder,P.O.Box 747,PIttsburgh,Penna.15230Attorneys:Henry Cooper and James
M.Houston,1330 Oliver Bldg.,Pitts-burgh,Pa.15230
Personally appeared before me,a Notary Public in and for said County and
Commonwealth,CHARLES C.KELLER,who,being duly sworn,deposes and
says:that he is the Editor of the WASHINGTON COUNTY REPORTS,the
official legal periodical for said Washington County,published weekly having its
place of business at Washington,Washington County,Pennsylvania,and is act-
ing as its agent in this behalf;that the said WASHINGTON COVNTY
REPORTS was established on March 31,1920,and was designated as the official
"legal publication for Washington County,Pennsylvania,by order of the several
courts of said County,dated November 11,1920;that the printed notice or adver-
tisement attached hereto is a copy of a notice or advertisement,exactly as printed
or published,whkh appeared in the said legal periodical in its regular issues on the
following dates:
August 1,8,15,1968
Sworn to and subscrib ""'-!;b?;e~fo!!.r.:.e..!m~e~t~h~is~-
15th.August 8:::::::~~~:::&:.:::::_..._.:::::::.1~~::::::._
that the affiant or the corporation in behalf of which he is acting is not interested
in the subject matter o~~~~~e or advertising~that all of the allegations of
this affidavit as to the~acter~.pu~a ~,'
KATHERINE C.YARD,Notary ubllc
Wa~lington,Washington Co.,Pa.'''~My.Commission Expires
November 1,1!laO
r--------~-----------------__------------------__--_
~Pittsburgh NationalrBank,et al,Co-Exrs.
P.O.Box r(1~7 /
.Pittsburgh,Pennsylvania 15230
.....
@)D@~([O@~@)D([®@~®([
Int@il"hila8 ReveniUie Servace
Clifford H.Snyder
July 6,196e .Estate of:
Date of Death:
l'~··:·~I .;7if S-H (,"·.•
,Addr,~s$<lily reply to DISTRICT DIRECTOR at office No.JL.
:1
'.~;-"'"'..,
"
.,~;.
.The computation at the bottom of this letter shows the Internal
Revenue Service's determination of the Federal estate tax liability
for the estate named above.You should keep'a copy of this letter as
a permanent record,since your attorney may need it to close the'
probate proceedings for the estate.It,together with proof of payment,
is evidence that the Federal estate tax liability for the estate has
been settled.
.~i:.
.c.,.~.:f~
ESTATE TAX CLOSING LETTER
(This is not a bill for tax due)
Ij .,
'''..
.,
t lU''cerely yours .../.
,.',,;)-.,1 /,oj/)"_-·~·:..f }Y~"'o':,'~J\i'"".."c.'/".."'-'"\<i-'12 ·""l..·.y'."!1-(".";}:.'";·v'W n:~"~
<iF "-,#l{
.District Director t I
-0-Gross estate tax :$~~___
Less credits allowed:
State death taxes ;$_
Federal gift tax .
Tax on prior transfers .
Foreign death taxes .
'......
"',
Total credits ;.
Net estate tax ·..':'
Penalties,if any .
$-0-
'---·-'-0"--
$-------
$-,'---~-...,.
Form l-154 (Rev.9-69)
, I hereby certify that this is a true and correct copy of
the Federal Estate Tax return in the matter of the estate of
Clifford H.Snyder,deceased:,
'.
No.10.
,
SMITH,RENNER,HANHART.'MILLER Be KYLER
NEW PHILADELPHIA,OHIO 44EiEi3..".
....
A\..
ASSIGNMENT
KNOW ALL MEN BY THESE PRESENTS,that West Central Production Credit
J
Association,formerly Western Pennsylvania Production Credit Association of
111 E.Main Street,Uniontown,Pennsylvania 15401 for the sum of Twenty-two
Thousand Seven Hundred Twelve Dollars ($22,712.00)received from Peter L.
Snyder,has bargained,sold,assigned and transferred,and by these presents
does hereby bargain,sell,assign and transfer unto Peter L.Snyder its claim
against Sunnyhill Farms aka First Sunnyhill Company,Peter L.Snyder individual y ,
and as a partner of Sunnyhill Farms and the estate of Clifford H.Snyder,an
estate pending in the Orphans'Court Division of the Court of Common Pleas of
Washington County,Commonwealth of Pennsylvania,which claims arose out of a
Guarantee Agreement of Sunnyhill Farms dated May 16,1967.Further assigned
and transferred is all interest of West Central Production Credit Association,
formerly Western Pennsylvania Production Credit Association in a judgment in
the Court of Common Pleas in and for the County of Washington,in the Common-
wealth of Pennsylvania;known as Cause No.423 of the September term 1968,
upon which judgment suit was filed 1n the Court of Common Pleas,Tuscarawas
County,Ohio,being Cause No.40859 and upon which judgment was obtained in
Journal 114,at Page 362 in said Court.
Now West Central Production Credit Association,formerly Western
Pennsylvania Production Credit Association in consideration of the sum of
Twenty-two Thousand Seven Hundred Twelve Dollars ($22,712.00),received to its
full satisfaction of Peter L.Snyder,does hereby sell,assign,transfer and
set over unto the said Peter L.Snyder,his executors,administrators,or
assigns,the aforesaid claim in the estate of Clifford H.Snyder and the afore
said judgment described 1n the Court of Common Pleas,Washington County,
Commonwealth of Pennsylvania,and the aforesaid judgment obtained in the Court
of COl11l1On Pleas,Tuscarawas County,Ohio;and we do hereby covenant that we
are the lawful and sole owner thereof and that the same are free from all
liens and encumbrances,either in favor of any attorney at law,or otherwise.
IN WITNESS WHEREOF,the aforesaid west Central Production Credit
..-----~
J ......-'.•
.'>..
Association,formerly Western Pennsylvania Production Credit Association,has
hereunto set its hand and seal this 15th day of A.p_r'_·l ,1972.
WEST CENTRAL PRODUCTION CREDIT ASSOCIATION,
formerly WESTERN PENNSYLVANIA PRODUCTION
CREDIT ASSOCIATION
COMMONWEALTH OF PENNSYLVANIA }}
SSe :
COUNTY OF FAYETTE }
President
Before me,a notary public,in and for said County,personally
appeared the above named West Central Production Credit Association,formerly
Western Pennsylvania Production Credit Association by WilliamS.Jackson
its President and Robert C.Yocum its
Secretary who acknowledged that they did sign the fore-
going instrument and that the same is the free act and deed of said Corporatio ,
and the free act and deed of each of them personally and as such officers.
IN TESTIMONY WHEREOF,I have hereunto set my hand and official
at Uni ontown,Pennsyl vani a thi s 15th day of April
E!WING K.NEWCOMER,Notary PubTIb
Uniontown,Fayette County,Pa.
My Commission Expires January 29,1975
.'
~'I~
.::~'"'"f:"........;;....
':"'1,.~~/.'-.~7
~u t4~Qtnurt nf Qtnmmnu 'l~tts nf IIttsIpugtnu QtnutUy,
t·'~unsylnttnitt,(Orp4nus'Qtnurt linislnn
ESTATE OF No.63-68-10.52
Clifford H.Snyder
deceased.
In the matter of the Firs t and Partj 81
Accountof PittsbIJrghNsHonlill ~&Rk
&Peter I..Snyder Execntops
ADJUDICATION AND DECREE
And now May ~,?f ,19+2:-,this matter came on for hearing,
auditanddistribution atthissession and testimony taken;and thereupon,upon due consideration
thereof of the balance for distribution in the hands of the Accountant is determined to be
$~,6,J 99.21J 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 disribution hereto attached and made part hereof,unless exceptions hereto be filed
sec.reg.or an appeal be taken herefrom sec.leg.'
/
SCHEDULE OF DISTRIBUTION
---
Balance per account .:...,-_$15.72 /1,21
16,266.21
16,168.14
$16,199.2h
.00-
Deduct Clerk's Costs &Receipts,_
____..GGl:lr!.t!e~g;.cOl]re;y'f..._.AL..-HH:.a8:.lr1blJiBUll~g~bl..._Attorney_
Balance'_
Ad~itiona1 credit asked at audit
Additional debit asked at audit
Peter L.Snyder,individually,after hearing
and notice to all parties in interest,it 1s
ordered,adjudged and decre(lld that he be
permitted to purchase from the estate of Cliffor
H.Snyder,dece8~ed,the decedents 5/8th interes
in a partnership known as "First Sunnyhill
Company"for,a consideration of $1.00,and 1.t is
furt"'er adjudged and decreed..that the Pittsburgh
National Bank and "Peter L.Snyder.as co-Executa
shell do all acts necessary to effect such purch:
inclUding,.but not limited to the execution of
Deeds.assignments and'al~"other necessary
documents..I 1.00
Pittsburgh National'Bank~an account of fees .
earned as Co-Executol',of the estate of Clifford
H.Snyc\er,dece8sed~.>'.I 5000.00
11,168.74
Peter L.Snyd~rt having waived an1 ahd all
rlghta to ~ompens~tion as ;Co-Executor of the
estate of tCl.i·f.£ordt 'H.,;S)"fd'er',deceased,,_'I 0.00
11!jl168.74
Houston,Conper,Spear &:G~rm8n,Esqs.,>on
•ee~unt of ,services as counsel for fiduci$l'ies
in'theestftte of Clifford H.Snyder,Deceased,I !!:OOO.OO
,.,t•
7,168.74
J ..
J
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:=
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~
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-£~:l0'B
....,...
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u If!~u«.....0
....·
..-------.-~
t.\;
Pittsburgh National Bank and Peter L.Snyder,
CQ;Executors of the estate of Clifford H.
Snyder,deceased,reaward for further administr.-
tion and accounting-cash in the amount of
$5,581.02;Southwestern Life Insurance Company
Policy #7376377 on life of Peter L.Snyder,face
!mount $25,000.00 and valued at $1587.72 in the
inventory;Lease with Standard Oil Company of
Ohio,dated 6-1-68,expiring 8-31-88,for
property situate Tuscarawas County,Ohio,valued
at $1.00;held in kind BDd distributed as such
at the appraised value,(value a8 shown),7l68.7~
"'1
.; /
I..
--------------~..~.
No balance
.,,~
~....
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rr
.~
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...........,..
0 ~Z..,.,:J>~n ....9 \
0 :r
t:Y c III
H-()i et a 3
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0 0 0 ~
17 ;IJt
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4"'\
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....
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r-
TR-2 REV.il-62
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA J
ORPHANS'COURT DIVISION
NO.63-68-1052
ESTATE OF CLIFFORD H.SNYDER
SECOND AND FINAL ACCOUNT OF
PITTSBURGH NRTIONRL BRNK
AND PETER L.SNYDER
EXECUTORS
NO.27482-1
PITTSBURGH,PA.
SUMMARY
SCH~bULE A
PRINCIPAL -PERSONALTY
DECEMBER 14,1972
Receipts
Disbursements
pages 3 - 4
:r~ge 5
NET BALANCE
9,045 77
5,796 62
3.249 15
,,
.-.....
CLIFFORD H.SNYDER
TR-2-A REV.9-62
THE BALANCE CONSISTS OF THE FOLLOWING:
II
PRINCIPAL -PERSONALTY
Miscellaneous
Lease with the Standard Oil Co.
Ohio Corp.dated 6/1/68 expo 8/31/88 1 00
Cash 3,248 15
3.24Q 15..
I
-2-
,
°
",
980
6,186
7,167100
1 00
5,580 02
7,168 74
1,587 72
606.75
606.75
-3-
Orphans'Court Division dated 5 23/72
at No.63-68-1052
Conversion of Assets Without Gain or Loss
Adjustments:
Reduction in cash awarded per
Decree due to error on decree
Cash
Reduction in carrying value of -
Southwestern Life Insurance Co.
Policy #7376377 on the life of
Peter L.Snyder in face amount of
$25,000,to reflect outstanding
balance as of 9/4/72
Proceeds sale Southwestern Life Insurance
Co.Policy #7376377 on the life
of Peter L.Snyder in face
amount of $25,000
Carrying value
Southwestern Life Insurance Co.
Policy #7376377 on life of Peter
L.Snyder in face amount of 25,000
Lease with Standard Oil Co.of Ohio
dated 6/1/68,expiring 8/31/88
1972
Sept.7
I
,
..;)......
CLIFFORD H.SNYDER
TR-2-A REV.9-6
SCHEDULE A
PRINCIPAL -PERSONALTY
RECEIPTS
Pittsburgh National Bank &Peter L.
Snyder,Executors of Estate of
Clifford H.Snyder
Assets .awarded per Decree of the Court
I of Common Pleas of Washington County
/
I
I
74 ,
97
77
00
I
,i
I
..-.......
CLIFFORD H.SNYDER
TR-2-A REV.9-6
Miscellaneous
1972
Aug.15 Proceeds sale of 5/8 interest in
Partnership of First Sunnyhi11 Co.
to Peter L.Snyder,per instructions
of Decree dated 5/23/72 1 00
Rent received from following properties:
Tuscarawas Ave.&S.R.39 Dover Twp.,Tuscarawas County,Ohio
2,403.004/1/72 through 12/31/72
1.7 Acres Dover City,Tuscarawas
Ohio -1/1/72 through 9/30/72 450.00 2,853 00
I
I
Unused portion of amount reserved Iforcostoftransferringsecurities5002.859 00
g.045 77·
I
I
I
,
-4-
.
.~........"
CLIFFORD H.SNYDER
TR-2-A REV,9-6.
DISBURSEMENTS
I
Administrative Expenses
Telephone calls to Deland,Florida
3/13/72 &3/29/72 6 65
1972
June 15 Russell Marino,Register of Wills
Fees for certified copy of Decree 2 50
July 18 Russell Marino,Register of Wills
Three Short Certificates 3.00
Three Certified Copies of
I Decree 7.50 10 50 I
I19RussellMarino,Register of Wills
Three Short Certificates
&three certified copies of
Decree 10 50
Maintenance &Preservation of
properties situate Tuscarawas
,--·--County,Ohio
Pittsburgh National Bank
Compensation @ 6 1/2%on
rent collected 185 45 215 60
Other Debts
1972
June 9 Internal Revenue Service
Balance Principal cash per Decree
of Court dated 5/23/72 per Levy
dated 5/2/72 5,581 02
5.7g6 62
,-
AC:lm -5-
...'.
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF WASHINGTON
1 SS
PETER L.SNYDER,the above named"accountant,being duly
sworn according to law,deposes and says that letters testamentary
were granted to him and Pittsburgh National Bank and advertised more
than six months prior to the filing hereof;that the disbursements
shown in the account have been made to the parties entitled thereto;
that the account as stated is true and correct as he"verily
_~~~A-£Uu~
GEORGIA Uu:RAS'Notary Public
Pittsburgh,Allegheny Co.,Pa.
My Commission Expires
March 15,1975
",.~-.....~-...~...",.'
~.,-i j •,.'•
Sworn and subscribed before me this'__~..J-.;;..->--
believes.
March 14,1973
27482-1 --~,..,
~..'
Mr.Peter.L.Snyder'
6161 Silver Lake Drive
Leesburg,Florida,32743
In re:Co-executor,Clifford H..Snyder,Deceased
Dear Mr.Snyder:
We a~e pleased to'enc~ose for your info~-mation and files copy of
our Second and Final Account and Supplement thereto,which bring
down to date the transac·tions in the estate since the entry of the
court's decree on May 23,1972.~le originals of thesehave been
lodged with the court and we understand the account will come up
for final hearing at the audit session of the court on March 22,
1973.
(
In that regard,we have again been served with a Notic~of Levy by
the Internal Revenue Service;in effec~confiscating all funds pre-
sently in our hands in partial satisfaction of the outstanding
balance due on prior years'united states income tax.The araount
sho~m as the balance for distribution in the account and supplement
will undoubtedly ba awarded by the court to the Internal Revenue
Service.
Yours respectfully,
Gary C.Goodlin
Assistant Vice President
and Trust Officer
GCG::ld
enclosures
Also:Mrs.Evelyn C.Snyder,c/o Ivan E.Bursic,Esq.,1212 Manor Bldg.,Pgh 1521
Clifford H.Snyder,Jr.,103 Cherry Tree Place,Coraopolis,Pa.,15108
Mrs.Betty S.Olson,315 Dixon Ave.,Pittsburgh,Pa.,15216
March 14,,1973
27482-1-------_.....-_.....
Mr.Joseph Kochirka,Revenue Officer
Internal Revenue Service
Office collection Branch
Po O.Box 2488
Pittsburgh,Pennsylvania,15230
In re:Co-executor,Clifford H.Snyder,Deceased
Dear 1-1r.Koch irka :
We acknowledge receipt of Notice of Levy served against us in the
matter of Clifford H.Snyder,deceased,and E.C.Snyder on Feb-.
ruary 14,1973,at 9:45 A.M.Said Notice of Levy is designated as
being in regard to account No.27482-1,which is an identifying
number of the Trust Division of the baruc,which is located in the
Pittsburgh National Building at the corner of Fifth and Wood street,
postoffice address P.O.Box 747,Pittsburgh,Pennsylvania,15230.
Your Notice of Levy was served at our Fort Duquesne office.To
expedite matters regarding this account in the future,we would re-
quest that you address us at the Trust Division offices.
We also acknowledge receipt of Form 668C,Final Demand,dated
March 12,1973,again received in our Fort Duquesne Office and
accepted by Leona Robinette,an assistant secretary in our Banking
Division.
The only funds remaining in our hands belonging to the said Clifford
H.Snyder are those derived from a liquidation of assets as ordered
by the Orphans'court Division of the Court of Common Pleas of Washing-
ton County by their decree and Order of Court entered May 23,1972,
at term No.63-68-1052.
We hereby acknowledge and admit the priority claim of the United
States and are pleased to advise that we have filed with the
Washington County court a Second and Final Account,which will come
up eor audit before that court on March 22,197~at its regular
-----------------------
Two
Mr.Joseph Kochirka
3/14/73
quartdrly audit session.We are enclosing for your information and
files a copy of the Second and Final Account as filed,together with
a Supplement thereto.
As in the prior proceedings in Washington County,we intend to
bring to the -court's attention the claim of the government,admit
the same,and request that the funds now in our hands in the total
amount of $3,875.07,as shown on page 2 of the Supplement to the
Second and Final Account,be awarded pursuant to the levy and in
partial satisfaction of the cla~.
If you have any further questions,please feel free to contact me
at your convenience.
Yours respectfully,
Gary C.Goodlin
Assistant Vice President
and T~~st Officer
GCG:ld
enclosures
..
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rn
o
illnurt/6f (ttumwnu
/(@rpijaun'
~lt
\'(1
'ltUll nf mUll4iugtnu
Qtnurt iintlllnU
<t!nuuty
)
In the m3ltter of the Audit of Account in
E,mt,o,·e£jr 7V,4th
TO THE AUDITING JUDGE:
-zL.::.......,.~~'.4-appearance for__'-=='--='-'-----==--_--'-_~~~e..::---_7'9_-~-___:=__
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 concLse state-
ment in that regard.
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TO TilE AUDITING JUDGE:~1 '
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N.B.-Counsel shall,by separa:te pape,r,present a concise statement of each
claim,w,uh supporting caleulation 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...''
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In the matter of the Audit of Account in
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TO THE AUDITING JUDGE:
Enter
N.B.-Counsel shall,by separa:te paper,present a concise statement of each
claim,with supporting calculation of any interest claimed.Obje'ctions
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..
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PETITION SUR AUDIT
IN THE ORPHANS'COURT OF WASHINGTON COUNTY
Testate Form )
Estate of ~~.~f.~9.@ :~t~~~P~R __ __..__No ?!~.:-.§~.::~.9.??_.._ _ _":
Deceased
....P.e:t.eX'L.•...S.n¥.g~.t:_..._.
Date of Date of
Decedent's death i!.~~y.?!J~.§~_..__Grant of Letters ~~*y..._~.~.~*.~§~___.-.
This is the S~.9.9ng ~J.l.9 ~~n~J account filed in this estate
If there have been former accounts filed in this estate,list file number or number and term 9f~::-.§~.::;J,..Q.?;?.
Election to take
Under EH'-A§a+l"lS'+owill.(cross out one)
Dote Election Place of;
Filed _............................Record . ___.._ .
Name of surviving spouse __.Ey.~Jyn...C_~_SJ~y.g~.~_______..__._.__ ___.._ _ _..__.
List issue,where material:
C.H.Snyde'rI Jr.
Betty S.Olson
Did decedent marry after execution of will?(indicate)¥'eS':No..Any children born after execution of will?(indicate)
¥as.No.I~answer yes,nome them ::..:__..._.__.__.
Leg.atees ,Relationship Interest Fiduciary,if deceased.or not sui juris
See original petition filed at audit of First .and partial Account
~......,
..-
List,if exceptions to above:Adeemed:Revoked:Lapsed:Abated:Give Cause:
If partial intestacy,give facts:
If any exception give cause:.
"File copy of Notice ';:.,',:.;'..
and date of mailing J/;J,.~.!l.?:: :;,.
Notice to interested parties.Have all parties,having either vested or contingent interests and all crediors entitled
to notice (Court Rule No.9 paragraph C:Section 6:Subdivision c)received written notice of the filing of the account
and of call of audit?Y-es-:~':~::';
.~.-.::'1i.:'~1
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Is estate subject to the filing of a Federal Estate Tax Return?Y.~.§i .
Actual payment made on Pennsylvania Transfer Inheritance Tax.Amount $NQn.e ':':in.s.Q~y.ent .
If the Will makes any portion of estate subject to a life-estate,give name and birth date of life tenant .
Give Names and addresses of all unpaid creditors who are legally entitled to notice,together with the amounts
of such claims;state whether they are admitted to be correct;and whether the claim is denied.
united States of America
Internal Revenue Service
Office Collection Branch
Pittsburgh,Pennsylvania,15230 $19,909.46
Notice of Levy and Final Demand dated February 14,1973,and March 12,
1973,respectively,are attached hereto and made a part hereof.The
claim of the united States is correct and is admitted.
Give reference to such ports of the will as require interpretation by the Court;a reference to all questions re-
quiring adjudication,and a statement of any other facts deemed necessary for the preparation of the adjudication:
Balance for distribution per account,
Itemize any additional debits not shown by account:
See Supplement to Second and Final Account,which is
attached hereto and made a part hereof.
$.
Total additional debits (Add)
Itemize any additional credits not shown by account:
"I...
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,,.)
OJ I '.
Total additional credits (Subtract)
Balance for distribution
$___ _..__.
$ __.'".-.
$ _ _ .
If balance for distribution is not in cash,list each item held in kind,giving appraised Value (or distribution Value);
If Family Exemption claimed by Petition,give place of Record:.
If Family Exemption is claimed at audit,give name,relationship and basis for Claim:.
List any advancement or distribution on account that has been made,and nature and amount of same:
Suggested distribution of balance shown,both as to principal and income,attaching signed and itemized elections
to take in kind if balance is not in cosh:residuary shares being stated in proportions:
United States of America,Internal Revenue Service,District Director,
Pittsburgh,Pennsylvania,15230,per claim and Notice of Levy.
Balance -cash -$3,875.87.
o
COUNTY OF WASHINGTON,SS:
COMMONWEALTH OF PENNSYLVANIA.
The above named Fiduciary or representative thereof,
being duly ~~9!.~doth depose and say
that the facts set forth in the foregoing petition are true
to the best of his knowledge and belief.
.........~~<?!:.!.l:to and subscribed before
.16 lA·)ILtVLu/73~e th'S ::day t;;;~?i ~.J 9 .
S,gno'u,.of Off,C.J ~y:.:~.
Title ~f bfficer Ml\T(G1ffiET.D":.GrE~:l%llirY.Piilifi1:.••••••••••••••
.Pittsburgh,Alfelheny County.Pa.Office expl res ;,;y.cominissioii•.£.XplreS"iurie..j;.i9jii.•..•.•..••••
And your petitioner will ever pray,etc.
.~,...
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Deceased
Estate of _~.I!X_f.f._Q@_.g,.~~P.gB__.
·.~nfLRE?t§.~~_~§:r?:Y~~E . . .
Fiduciary...?.i.t1:_§J:?.lJ;J;"9:h.._:N§._t.~_9.~-'~J ~~.I).k
-1
FI L t:D.
'73 NAY I ~Pit l 38
RUSSEL!.,Afi~RINO
REG/STEt?OF WILLS
W4S fIJNGTON CO.,PA.
63-68-1052No.,.
PETITION SUR AUDIT
FROM WHERE DECEDENT LEFT A WILL
Counsel of Fiduciary will submit herewith the
following,in conformity with Court Rules
adopted effective December 3,1951,being
rule No.9:pa rag raph b-c;and divisions
thereof:shown on pages 23-24.
1.Written praecipes of all Counsel in the
case.
2.Copy of order appointing Guardian ad
litem,if pertinent.
3.Copy of Order appointing Trustee ad
litem,if pertinent.
4.Proof of service of above.
5.Letters Testamentary or Administration
C.T.A.or an attest copy of Will.
6.Copy of inventory and appraisement.
7.Proof of advertisement of grant of letters
if not filed with account.
8.Certificate of liens in case any of the
funds for distribution are from judicial
sale of real estate.
9.Signed and itemized elections if any
distribution in kind.
10.Copy of Federal Estate Tax return if es-
tate is subject thereto.
4.~.I'·Gregory A.Harbaugh,Esq............___--.._-----_..-__ _-----------..-----
Attorney
~2
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TOTAL
$19~909.46
FORM 668 - A (REV,3-70)
$
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ORIGINATING DISTRICT
Pittsburgh,Pa.
of Am erica from the taxpayer
) $19 909.46
STATUTORY
ADDITIONS
I hereby certify that this levy was served by
delivering a copy of this notice of levy to
the person named below,
CERTIFICATE OF SERVICE 'i
$
2~741.50
13 5.50
Pitts.bur gh~fa.15230
ADDRESS (CITY AND STATE)
17,162.46
UNPAIDBALANCEOFASSESSMENT
$
TOTAL AMOUNT DUE
e Officer
IDENTIFYING NO,
owing and unpaid to the United States
2564708620100
TITLE
PART 2 -TO BE RETAINED BY ADDRESSEE
'/27/70
NOTICE OF LEVY
Pittsburgh National Bank
Fort:.Duquesne Blvd.
Pittsburgh~fa.15222
(Name and Address of Taxpayer)•
Clifford H.(Dee'd)&E.8.Snyder
Bower Hill Apts.Apt 1103 A
Pittsburgh~Pa.15228
ACCOUNf N
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TO
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2/9/73
DATE
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",You are further notified that demand has been made for the amount set forth herein upon the taxpayer who has neglected
or refused to pay,and that such amount is still due,owing,and unpaid from this taxpayer.Accordingly,you are further.~.'notified that all property,rights to property,moneys,credits,and ,bank deposits now in your possession and belonging to this,t,.:taxpayer (or with respect to which you are obligated)and all sums af money ar ather obligations owing from you to this ta1<-
~"..payer,or on which there is a lien provided under Chapter 64,Internal Revenue Code of 1954,are hereby levied upon an'di"~'"seized for satisfaction of the aforesaid tax,together with all additions provided by law,and demand is hereby made upon you
'i'for''the amount necessary to satisfy the liability set forth'herein,or for such lesser sum as you may be indebted to him,to be«'applied as a payment on his tax,liability.Checks or money orders should be made payable to "Internal Revenue Service",
~;1~t.,-,-T'"---.,~-------:--rr--~F----:-.....-------------.-----------------_--,-----
~1~~-F-o-RM--6-6-8-.-A---r--------D-E-P-A-R-T-M-E-'N-T-O-F-'-T-H-E-T-R-E-A,S-U-R-y---t-N-T-E-R-N-A-L-R-EV-EN-U-E-S-E-R-V-I-C-E-----'..,.",i+-;-
;/1·...;;__IR_FN_,M_A_R_,_1_97_0_'_-J
.it.":.",~~~tYou'are hereby notified that there is now due,
":1."w.hose name appears below the sum of
t TAX FORM PERIOD ENDED DATEOF
1,NO,ASSESSMENT
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't 1\la.O,tJ"6012
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EXCERPTS FROM THE INTERNAL REVENUE CODE
SEC.6331.LEVY AND DISTRAINT.
(b)SEIZURE AND SALE OF PROPERTY.-The term 'levy'as used
in this title includes the power of distraint and seizure by any means.A
levy sholl extend only to property possessed and obligations existing at
the time thereof.In any case in which the Secretory or his delegate may
levy upon property or rights to property,he may seize and sell such
property or rights to property (whether real or personal,tangible or
intangible).
(c)SUCCESSIVE SEIZURES.-Whenever any property or right to
property upon which levy has been mode by virtue of subsection (0)is
not sufficient to satisfy the claim of the United States for which levy is
mode,the Secretory or his delegate may,thereafter,and as often as
may be necessary,proceed to levy in like manner upon any other
property liable to levy of the person against whom such claim exists,
until the amount due from him,together with all expenses,is fully paid.
SEC.6332.SURRENDER OF PROPERTY SUBJECTTO LEVY.
(a)REQ UIREMENT.-Except as otherwise provided in subsection (b),
any person in possession of (or obligated with respect to)property or
rights to property subject to levy upon which a levy has been mode sholl,
upon demand of the Secretary or his delegate,surrender such property
or rights (or discharge such obligation)to the Secretary or his delegate,
except such port of the property or rights as is,at the time of such de-
mand,subject to on attachment or execution under any judicial process.
(b)Special Rule for Life Insurance and Endowment Contrac~s.
(1)In general.-A levy on on organization with resp~ct to a life in-
surance or endowment contract issued by such organization shall,without
necessity for the surrender of the contract document,constitute a de-
mand by the Secretory or his delegate for payment of the amount de-
scribed in paragraph (2)and the exercise of the right of the person
against whom the tax is assessed to the advance of such amount.Such
organization sholl pay over such amount 90 days after service of notice
of levy.Such nollce'shall include 'tl 'certificatlon by the Secretory or his
delegate that a copy of such notice has been mailed to the person
against whom the tax is assessed at'hls lost known address.
(2)Satisfaction of levy.-Such levy shall be deemed to be satisfied
If such organization pays over to the Secretary or his delegate the
omaunt which the person against whom the tax Is assessed could have
hod advanced to him by such organization on the dote prescribed in
paragraph (1)for the sotisfoction of such levy.Increased by the amount
of any advance (including controctuol interest thereon)made to such
person on or after the date such organization had actual notice or knowl-
edge (within the meaning of section 6323(i)(l))of the existence of the
lien with rllspect to which such levy Is made,other than an advance
(including contractual interest thereon)made automatically to maintain
such contract in force under an agreement entered Into before such
organlz'allon had such notice or knowledge.
(3)Enforcement proceedlngs.-The satisfaction of a levy under
paragraph (2)shall be without prejudice to any civil action for the en-
forcement of any lien Imposed by this IlIle with respect to such contract.
(c)ENFORCEMENTOF LEVY.-
(I)EXTENT OF PERSONAL L1ABILlTY.-Any person who falls or
refuses to surrender any property or rights to property,subject to levy,
upon demand by the Secretory or his delegate,shall be liable In his own
person and estate to the United States In a sum equal to the value of
the property or'rights not.so surrendered,but not exceeding the omovnt
of taxes for the collection of which such levy has been made,together
with costs and Interest on such sum at the rate of 6 percent per annum
from the date of such levy.Any amount (other than costs)recovered
under this paragraph shall be credited against the tax liability for the
collection of which such levy wos mode.
(2)PENALTY FOR VIOLATION.-In oddltlon to the personaillabillfy
Imposed by paragraph (1),If any person required to surrender property
or rights to property fOils or refuses to surrender such property or rights
to property without reasonable cause,such person shall be liable for a
penolty equal to 50 percent of the amount recoverable under paragraph
(I).No part of such penolty sholl be credited agolnst the tax liability
for the collection of which such levy was mode.
(d)EFFECT OF HONORING LEVY.-Any person In possessionof
(or obligated with respect to)property or rights to property sub)ectto
levy upon which a levy has been mode who,upon demand by the Secre-
tary or his delegate.surrenders such property or rights to property (or
discharges such obligation)to the Secretary or his delegate (or who pays
a liability under subsection (c)(I))sholl be dlschorged from any obll·
gotion or liability to the delinquent taxpayer with respect to such prope,..
ty or rights to property arising from such surrender or payment.In the
case of a levy which is satisfied pursuant to subsection (b),such organi-
zation sholl also be discharged from any obligation or liability to any
beneficiary arising from such surrender or payment.
SEC.6334.PROPERTY EXEMPT FROM LEVY.
(0)ENUMERAT10N.-There shall be exemptfrom levy-
(1)Wearing Apparel and School Books.-Such items of wearing ap-
parel and such school books as are necessary for the taxpayer or for
members of his family:
(2)Fuel,Provisions,Furniture,and Personal Effects-If the tax-
payer is the head of a family,so much of the fuel,provisions,furniture,
and personal effects in his household,and of the arms for personal use,
livestock,and poultry of the taxpayer,as does not exceed $500 in value:
(3)Books and Tools of a Trade,Busin..,ss,or Profession.-So many
of the books and tools"necessary for the tr<lde,business,or profession of
the taxpayer ~s do not exce'ed in the aggregate $250 in value.
(4)Unemployment Benefits.-Any amount payable to an individual
with respect to his unemployment (including any portion thereof payable
with respect to dependents)under on unemployment compensation low
of the United States,of any State or of the District of Columbia or of
the Commonwealth of Puerto Rico.
(5)Undelivered Moil.-Mail,addressed to any person,which has
not been delivered to the addressee.
(6)Certain Annuity and Pension Paym ents.Annuity or pension
payments under the Railroad Retirement Act.benefits under the Railroad
Unemployment Insurance Act,special pension payments received by 0
person whose nome has been entered on the Army,Navy,Air Force,
and Coast Guard Medal of Honor roll (38 U.S.c.562),and annuties
based an retired or retainer pay under chapter 73 of title lOaf the
United Stales Code.
(7)Workmen's Compensatlon.-Any amount payable 10 on indI-
vidual as workmen's compensation (including any portion thereof pay-
able with respect to dependents)under a workmen's compensation low
of .the United States,any Stale,Ihe District of Columbia,or the Com-
monwealth of Puerto Rico.
(8)Salary,Wages,or Other Incame.-If the taxpayer Is required by
ludgment of a court of competent jurisdiction,entered prior to the dote
of levy,to contribute to the support of his minor children,so much of
his salary,wages,or other income as Is necessary to comply with such
ludgment.
SEC.6343.AUTHORITY TO RELEASE LEVY AND RETURN PROPERTY.
(b)Return of Property.-If the Secretary or his delegate determines
that property has been wrongfully levied upon,II sholl be lawful for the
Secretary or hisdeleg'ate to relurn-
(I)the specifIc property levied upon,
(2)an amounl of money equal to the amount of money levied
upon,or
(3)an amount of money equal to Ihe amount of money received
by the United States from a sale of such property.
Property may be returned at any time.An amount equal 10 the amount
of money levied upon orrecelvedfromsuchsale may be returned at any
time before the expiration of 9 months from the dote of such levy.For
purposes of paragraph (3),If property Is declared purchased by the
United States at a sole pursuant to section 6335(e)(relating to manner
ond conditions of sole),the United States shall be treated as having re-
ceived an amount of money equal to the minimum price determined pur
suant to such secli~n or (if larger)the amount received by the United
Slates from the resale of such property.
APPLICABLE SECTIONS OF INTERNAL REVENUE CODE
6321.Lien for Taxes.
6322.Period of lien.
632S.Releose of lien or discharge of property.
6331.Levy ond distroint.
6332.Surrender of property subjeclto levy.
6333.Production of books.
6334.Property exemptfrom levy.
6343.Authority to release levy and return property.
7426.Civil actions byp.ersonl other than taxpayers.
FOR ADDITIONAL INFORMATION CONCERNING THIS NOTICEOF LEVY,
PLEASE CONTACT THE PERSON WHOSE SIGNATURE APPEARS ABOVE
THE NAME AND AD.DRESS OF TAXPAYER.
FORM 668-AIREV.3-70t
Your attention is invited to the provisions of section 6332,Internal Revenue Code,as follows:
and which amounted at that time to the sum of $19,909.46 .Demand was made-upon you for the amount s~t
forth in the notice of levy,or for such lesser sum as you may have been indebted to the ,taxpayer,which demand hps
not been met.
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Pittsburgh,Pa,
ADDRESS (City and State)
March 12,1973
DATE
FINAL DEMAND
Revenue Officer
TITLE
U.S.TREASURY DEPARTMENT·INTERNAL REVENUE SERVICE
CERTIFICATE OF SERVICE
I hereby certify that this Final Demand was served by handing a copy thereof to:
On __---=.F...:;:e..::cb..:..,--=:i4~'_1,'-._
£
.~FORM 668-C
(REV.MAY 19671
TO:Pittsburgh National ank
Fort Duquesne Blvd.
Pittsburgh,Pa.15222
SEC.6332.SURRENDER OF PROPERTY SUBJECT TO LEVY.'(a)Requirement.-Except as otherwise prOVided in subsection (bl.any person in possession of (or obligated with respect to)property orrightstopropertysubjecttolevyuponwhichalevyhasbeenmadeshall,upon demand of the Secretary or his delegate,surrender such property
or rights (or discharge such obligation)to the Secretary or his delegate,except such part of the property or rights as is,at the time of such de-
mand,subject to an attachment or execution under any Judicial process..
(c)Enforcement of Levy.--(I)Extent of Personal Liability.-Any person who fails or refuses to surrender any property or rights to property,subject to levy,upon
demand by the Secretary or his delegate,shall be liable in his own person and estate to the United States in a sum equal to the value of the prop-
erty or rights not so surrendered,but not exceeding the amount of taxes for the collec.tion of which such levy has been made,together with costsandinterestonsuchsumattherateof6percentperannumfromthedateofsuchlevy.Any amount (other than cQsts)recovered under this para-
graph shall be credited against the tax liability for the collection of which such levy was made.'1(2)Penalty for Violation.-ln addition to the personal liability imposed by paragraph (I),if any person required to surrender property
or rights to property fails or refuses to .surrender such property or rights to property without reasonable cause,such person shall be liable for a
penalty equal to 50 percent of the amount recoverable under paragraph (I).No part of such penalty shall be credited against the tax liability for
the collection of which such levy was made.'...(d)Effect of Honoring Levy.-Any person in possession of (or obligated with respect to)property or rights to property subject to levy upon
which a levy has been made who,upon demand by the Secretary or his delegate,surrenders such property or rights to property (or discharges suchobligation)to the Secretary or his delegate (or who pays a liability under subsection (c)(I))shall be discharged from any obligation or liability to
the delinquent taxpayer with respect to such property or rights to property arising from such surrender or payment.In the case of a levy which issatisfiedpursuanttosubsection(b),such organization shall also be discharged from any obligation or liability to any beneficiary arising from
such surrender or payment.(e)Person Defined.--The term "person,"as used in subsection (a),includes an officer or employee of a corporation or a member or em-
ployee of a partnership,who as such officer,employee,or member is under a duty to surrender the property or rights to property,or to discharge
the obligation.
credit of,belonging to,or owned by Clitford H.(Ded'd)"£.c.Sn1der
Bower Hill Apte,Apt.llQ3A
Pittsburgh,Pa.15228 ,who was at the time,and still is,indebted to the United States of America
for unpaid internal revenue taxes,together with additions provided bylaw which had accrued thereon at the time of levy,
of 'levy,on all property,rights to property,moneys,credits and
1973 ,there was served upon you a levy,by leaving w,ith
~-,
-,Le~on~a~Ro~b~in~,~e~tt:..e~,...:A.:=s:.::st~~.~S.:::e.:::cr=-e=-t:.:a:::17::..tl--atFt •Duquesne Blvd.,Pgh.,Pa,G noti1e
bank deposits then in your possession,to the
DISTRICT
Pittsburgh,Pa.
Demand is again made for the amount set forth in the notice of levy,$19,909.46 ,or for such lesser sum
as you may have been indebted to the taxpayer at the time the notice of levy was served.If you comply with this
fined demand within five days from its service,no action will be taken to enforce the provisions of section 6332.lof
'the Internal Revenue Code.If,however,this demand is not complied with within five days from the date of its setv-
ice,it will be deemed to be finally refused by you and proceedings may be instituted by the United States as authbr-
.ized by the statute quoted above.',
"
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NAME TITLE
PLACE DATE TIME
REVENUE OFFICER (Signature)DATE
U.S.GOVERNMENT PRINTING OFFICE,1967 0 -108-049 FORM 668-((REV.5-67)
l'.I~.2 REV.i)·62
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
NO.64-68-1052
ESTATE OF CLIFFORD H.SNYDER,DECEASED
SUPPLEMENT TO SECOND AND FINAL ACCOUNT OF
PllTSBURGH NRTIONRL BRNK
AND PETER L.SNYDER
EXECUTORS
NO.27482-1
PITTSBURGH,PA.FEBRUARY 9,1973
SUMMARY
SCHEDULE A
PRINCIPAL -PERSONALTY
Receipts Page 3 $9,729.77Amounttransferredfrom
_Income-Personalty 7.18 $-9,736 95
Disbursements Page 3 5 860 08
Balance $3,876 87
"
SCHEDULE B
INCOME -PERSONALTY
Receipts Page 4 $7 64
Disbursements Page 4 $0.46
Amount transferred to
Principal-Personalty 7.18 7 64
Balance O~
NET BALANCE $3,876187
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CLIFFORD H.SNYDER
TR·2-A REV,9·62
THE BALANCE CONSISTS OF THE FOLLOWING:
PRINCIPAL -PERSONALTY
Miscellaneous
Lease with the Standard Oil Co.,Ohio
Corp.dated 6/1/68,expires 8/31/88 $1 00
Cash ~.871:)87
$3,876 87
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CLIFFORD H.SNYDER
TR-2-A REV.9-62
SCHEDULE A
PRINCIPAL -PERSONALTY
RECEIPTS
Per Second and Final Account $9,045 77
Assets Purchased
1973
Jan.25 $3,000 General Motors Acceptance Corp.
Demand Note $3,000.00
I
IConversionofAssetswithoutGainorLoss
1973Feb.9 Proceeds sale $3,000 General Motors
Acceptance Corp.Demand Note at
100 3,000.00Carryingvalue3,000.00 0 00
Miscellaneous
Rent received from following properties:
Tuscarawas Ave.and S.R.39 Dover
Township,Tuscarawas County,Ohio -1/1/73 through 2/28/73 $534 00 I1.7 acres Dover City,Tuscarawas,Ohio -
ISO 68410/1/72 through 12/31/72 00 00
$9,729 77
Amount transferred from Income-Personalty 7 18
$9,736 i95
DISBURSEMENTS
Per Second and Final Account $5,796 62
Administrative Expenses
1973
Jan.12 Russell Marino,Register of Wills -
Filing second and final account $.19 00
Maintenance and preservation of properties
situate Tuscarawas County,Ohio -
IPittsburghNationalBank-
Compensation at 6-1/2%on $684.00,.
44 46 6'1 46rentcollected
$5,860 08
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CLIFFORD H.SNYDER
TR·2·A REV.9·62
SCHEDULE B
INCOME -PERSONALTY
RECEIPTS
Interest -Short Term Investments
General Motors Acceptance Corp.Demand
Note
$3,000 -1/25/73 to 2/9/73 $7 64
I
DISBURSEMENTS I
1973
Feb.9 Pittsburgh National Bank -
Executor's compensation 0 46
Amount transferred to Principal-Personalty 7 18
$7 64
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CLIFFORD H.-SNYDER
TR-2-A REV.9-62
PROPOSED SCHEDULE OF DISTRIBUTION
To:Internal Revenue Service
Claim for taxes per levy $3,875 87
To:Peter L.Snyder,Ancillary Administra-
tor of the Estate of Clifford H.
Snyder,in Ohio
Lease with Standard Oil Co.,Ohio
Corp.dated 6/1/68,expires 8/31/88 1 00
$3,876 87
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ESTATE OF
Clifford H.Snyder,
Deceased.
N 63-68-10520._--=:..=.-...::..::-.:::.::...::::=-_
In the matter ofthe Second &Final
Account of Pittsburgh National Bank &
Peter L.Snyder,Co -Executors.
ADJU~CATIONAND DECREE
And now May /41 ,19~,this matter came on for hearing,
auditanddistrib.utionatthiss~ssionandtesti'monytaken;and thereupon,upon due consideration
thereof of the balance for distribution in the hands of the Accountant is determined to be
$3876.87 ,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 disribution hereto attached and made part hereof,unless exceptions hereto be filed
sec.reg.or an appeal be taken herefrom sec.leg.'
By the Court,
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SCHEDULE OF DISTRIBUTION
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Ba'iance per account _
Balance,-::-,-,-,.,--:----.,-._
Deduct Clerk's Costs &Re~eipts'charged on prior adjudication
Attorney Gregory A.Harbaugh
Internal Revenue Service claim for taxes per levy,3875.87
$3876.87
$3876.87
$1.00
Peter L.Snyder,ancillary administrator of the Estate
of Ulifford H.Snyder,in Ohio,Lease with Standard Oil
Co.,Ohio Corp.dated 6/1/68,expires 8/31/88,1.00
NO BALANCE
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IN THE COUhT OF COMMON PLEAS OF WASHINGTON COUNTY.PENNi.
ORPHANS'COU.hT DIVISION
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The first audit is Nu~ber 1052 of 1968,the estate of Clifford H.
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for the first quarter:of 1972 :.',We will today considelr the audit of
"'ha~counts listed for Monday,March 20,'1972 at 1:30 o'clock P,M•.
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CLIFFORD'H.SNYDE~,
.'
No'.1052 of 1968
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HEARING ON AUDIT
'.
GBRGO.hY HA .hBAUG H,,ESQ..of Pittsburgh,Pa.
representing the Accountants .
Monday'.March 20,1972,at 1:30 P:M.,EST.
The Court will initiate the call 9f the ,audit list
THE HONORABLE P.VINCENT MARINO,Judge
of the said Court..
EWING NEWCOMER.ESQ.,of Uniontown,Pa.,
representing West Central Production Credit
Association.'formerly Western Pennsylvania
Production Credit Association.
TIME:
BEFORE:
THE COUItT:
Deceased.
APPEARANCES:
.
ESTATE OF
IN RE:
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Snyder.deceased.The Executors are Pittsburgh National Bank "
and Peter L.Snyder and the attorney is Gregory Harbaugh.Mr.
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i~has been lQuly executed by the proper parties.However,there ar~
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several matters'which require a hearing on this and·~s I understan d
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it,a date has been set for April 6th on Your 'Honor's calendar.
THE COUR"T:Yes.We'have that ,set for Thursday,April 6 at
10:00 A.M.Now what papers are being presented today?"
MR..HAB.BA UGH:What I have,Your Honor,is simply for today we
were raising the matter,and notN:e was giv~n·to all the creditorSi.'
'llihe question of the attorney's fees and also the Executors'fee.
Due to the unusual position of this particular estate,'it is one
where it's large in assets and also very large in debt'.And ,it's'
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been sev~ra+years in the process of being administered.-So 'what I
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have is a synopsis?f the time'sp~nt by our office up thr:otighMarch
5,including diegay's hearing 'and a further hearing will be.in exces~
of 200 hours of that particular time.And of course,'the efforts
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of Pittsburgh Natio~al Bank as Executor are set forth on the Petiti(n.,'
THE COURT:You may present those papers at the time of the hE aring
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on April 6,except for the Audit Petition and othe r relevant papers
which we will accept now.All proper..parties have been notified?
,M R.'HABBAUGH:-
THE COURT:
claims?.
..
MH.BARBAUGH:
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Yes,Yo~.r Hono r.
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And do you haVE;any knowledge of any outstanding
There are many outstanding claims,Your Honor.
"They are set forth on the iistings.A St,atement of Debts and
Deductions was filed and also mailed to all the creditors.
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TEE COUBT.:
MR.HARBAUGH:
So that all,of the Interested parties have been notif ed.
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Yes,Your HQnor.·I be lieve 'that:so,me of the partie~
are represented by counsel here today.
THE COURT:All right'.We will inquire pres ently,those who an.,
interested in this estate and who'desire to enter their appearances,
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if 'they have not,already done so,will kindly come forward and enter.
their appearances~'oA'retthf:1pe.any other appearances'to be entered
at this.time in the estate of Clifford H.Snyd~r,.dec~ased?If therE
are,'we would Hke to have them.I believe that all of the interested
parties in·this matter have had·notice that the audit of this account t
"
this estate that wishes to be heard?Is there'anyone at all ?
reason that the continuance was selected..and everyone notified.
at 10:00 A.M;,'at which time the various claims :w~ll be li~ard.
(NO RESPONSE)
As already stated,the audit ,of this account is'
,.
rather,to hear the factual matters in the claims,and that's the
,,-
Is there anyone else in Court at this time that is interested in
We wouldn't have enough ttine th~is morning or this afternoon,
would be continued'until AprU<6,that is Thursday,April 6,1972,
THE COURT:
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continued to April 6,1972 at 10:00 A.M.,when the various
claims will 'be taken up.
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(AUDIT CONTINUED)
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I hereby certify that the proceedings and eViden~e'are
the a~ove cause,and that this copy'is a cor-rect transcript of the same.'
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,.N hearing of the above cause is hereby approved and directed to be filed.
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IN THE COURT OF COMMON'PLEASOF WAS,HINGTONCOUNTY,PENN
.ORPHANS'C6URTDNISIO'N,,>'.
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Thursda.y,.March22,"'1 973"~(9:30 A.M.·~EST
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The Honorable THO.MAS D.GLADDEN,Presiding Judg
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...".!"1GREGORY,A.HARBAUGH ,Esquire,of Pittsburgh,P
.representing the AcC,0untants.".
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Estate of
INRE:
CLIFFORD H.:SNYDER",'
Dece'ased.
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the estate of Clifford H:Snyder,deceased,at N'llmber 1052 '
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22nd,.1973"at 9:30 o.1clock~,,The first estate on our list il?
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the audit list for,those cases listed for Tl,lUrsday,Marc h.~,,,
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,We are going to co'ritinu'e with our call of
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of 1968,The Executors ~re Pitt,sb'u;gh.National Bankand
Peter L.Snyder;and the attorn~yis Gregory A.Harbaugh."
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And a.~,6teiridi~ates that this is the second account.
.MR.SMITH:,Yes~Your H0I?-0r.May it pleas'e the Court,'
.,my name is'William S.Smith.I am in the law,offices of
,Houston,Coop~r,Sp'eer'&German,ofwhich'Mr.Harbaugh
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is also a partner.:V./~do have the Petition and the second and
final account cthat I'd liketbpass up to the Court at this time.
This'is an insolvent estate.The debts are not all paid.I have
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,e Mr.GoodHnq"with me today,who represents Pittsbu:r:gh
National Bank.And they are co-executors,sho)Jld the Court
their deficiency is in·the a:r;nount of $19,000.So everyone
desire to swear Mr.GoodliD;;;and ask any questions of him.
Revenue Service.They have given 'notice 'of the deficiency.
there is anything that you want to put-on th,e record with res pect
No"Your Honor.The only proc,eeds for
I have no quesfions of Mr.Goodlin,',unless
to this.
distribution in this estate will pe taken up.by tile Internal.
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.I think it amounts to three thousand some odd dqllars ..And
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es tat'e is c los ed.
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Is there anyone el?e in Court.interested in
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If not,the audit of this
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IN THE COUhT OF COMMON PLEAS qF WASHINGTON COUNTY.PENNA.
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"OhPHA NS'COU hT DIVISION
IN nE:
,ESTATE OF
-CLIFFOhD H.SNYDE h.
Deceased.
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No.1052 of 1968 ...~1.............,
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APPEARANCES:
TIME:
THE HONO.~·\ABLE P.VINCENT MAhINO.
Judge of the said Court.
GhEGOhY HAhBA UGH.ESQ .•of Pittsburgh
Pa.,representing the Accountants'.
~...
EWING NEWCOMEh.ESQ.~o(Unionto'W'n~
Pa.,representing West Centrai Production
Credit Association,formerly Western
Pennsylvania Production Credit Association.
Thursday,April 6,19.72,C!-t.10:00 o~~lock
·A.M.
Official Stenographer -Jacqueline Hammond
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PETEn L.SNYDE.h
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THE COUhT:We are ready for the papers in the audit of
,the ·account in the Cliffo rd H:Snyder estate at Number 1052 of
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claimants that desired to ,be heard today in this matter.
the estate by the name of First Sunnyhill Company,It is the
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Yes,Your Honor.That's part of it.And the
Yes,Your Honor.
It is my unde:rs tanding that ,there ,we re sever.1
Yep,Mr.Harbaugh.You ~epresent the
.
We are ready,;Your Honor.Gregory Harbau h,..,
claimants an o'pportunity to present their claims.Is the estate
'accountant's'~ttorney"present?
you will find a reques't by the individual'executor,Yeter L.Snyde r,
.
an offer to purchase the 5/8 interest in the partne!,ship held in
particular asset'really has no value,being the same as it was
belief of the corporate ex~cutor,Pittsburgh National Bank,that tl is
other reason,really,for the hearing is in the Petition'for Distritution
,1968',·This audit hearing was initiated on Monday"March 20,.'~.~
'1972,and conti,?ued,to the pr~·s'enf..~imeinorde,rto give various
.'attorney for the estate.,"..'.,.)~
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Mh.HApBAUGH:-',
Mh.HAliBA UJ.ffiH:
Accou'ntants .,._
Mil.HAhBA UGH:
THE COURT:
THE COUhT:
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a t the date of death of the ,dec~dent;and,therefore,the.offer of
Mr.Peter L.Snyder to purchase the assets for nominal value is
before your Court on his petition.With that ir:mind,we'd like to
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put on testimony so that Your Honor can hear'the facts surrouridir g
this.And at that time I believewill\be various creditors who will
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have qu~sh6ns to 'ask 6f~Mr_;'P~ter Snyder and als-o re'presentati~rs
to make.
'.THE COUhT:.'·Very.weH;.:We will hear',testimony in that
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regard....
Mh.HAhBAUGH!Thank you,'Your Honor.Mr.hichardsOll;),w·1
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be ~y first w{tne~s.,'d
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DI.hECT EXAMINATION 'BY :LVI.tk1\LHAhBA UGH:
My name is Joseph A.Richardson,Jr.'I'rp.Vice President,Pittsburgh
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Could you identify yourself pleas~and your address ~
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Nationa-l Bank,a co-executor of"the estate of'Clifford H.Snyder.-.
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Mr.Richards'op,could you please review the assets and liabilit.i~s
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The assets of the esfate of Clifford H.Snyder at his date of death
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in 1968 and as set forth in th~Inventorywhich we have filed inthJ3
estate consisted of cash or the equivalen't of approximately $5600,Ou,
in the estate of Clifford ,H.Snyder?,
stoch of Mellon Bank an9 Trust Company having a.val~.e of.$2800.)0,.,.
and 5/8 'interest in a p~rtnership known as fhe First Sunnyhill
Company,which,in the opinion of the executol"I?,.had no value a.s
of the datle of death.Since that date all of the asSets,.with the
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"e~ception of the 5/8 inter'est in the partnership,have been conver ed
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into cash.The assets includ~d ariinsux'ance.policY on the life of
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P.1.:.J'~n~d·e:r:Jn the'~mount of ~25,OUOO,which the esta~e has
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rnaintained an'd tha tdoes still 'exist as an assets.The estate has
also collected approximately $6,000 or better 'in reI1-t from'real
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Internal hevenue Service has filed a lien for 1960 Income Tax.
the amount of $5,000 for its serv,ices.Cooper,Houston,Spear
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"are in the estat e?
arid German,who have se'rved as counsel for the executors,have
requested a fee in the amount ~'f $4,000 for their services.The
approximately $14,000 in cash and the 5/8 'interest in the'part-.,-...
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estate and as ~et forth in the first account .that has been file'd,.
Now,Mr.hicha.rds0ri,could you please review the liabilittes tha
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the estate has as a balance for distribution at the pres ent time
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to maintain th~insurance pplicy on the life of P.L.Snyder.And
.
real estate is still an asset of the 'estate in the Ohi;'adm{nistratio~.
•The onlyamo,unts tha t have been paid from tt e
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are for the adniinlstriltion'expenses or 'certain of them,'amounts
n ershi p.,
,Pittsbtlr~h National Bank'as ,~co-execut~~,requests'a fee in
..estate that was owned by the decedent in'the Sta te ,of Ohio.Thate
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deficiency in the amount of $17,277.11,t'ogether with interest
in lien fees on that claim ..The decedent's widow,Evelyn C.
Snyder;has'filed a claim in the ,amount of $2500,AU for reimburs ~-,
ment for f~netal experis es paid by her,,The Gnegy Surge ,Servicie.,
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Company hasm~de claim for $1,008.85 for services rendered.
,.,W~Do~glas Carothers,'At,torney,makes a claim for'$2,851.04.,. ..
..,."",.'fo~ser.vic"es rendered to the decedent."Albert haisin makes dai to
for:$lP,000 on a.no~e for funds loaned to the decedent.Dr.
L.L.Malarkey mafes claim for $865.au for dental services."'.-.
rendered t~e decedent.,,',Kaufmann',s Department Store makes
claim for $125.16 for merchandise.Trot~ow Insurance Agency
makes'claim"for.$2,206.70 for premiums due.And the Main-IaaF entz
••,;.-'.'1
Company inakes claim for $885;50 for'accounting services to the.
~.~.,.
$...
decedent.All of the forego~ng claims -\WJtn:one exception for,
"ser.vic~s or materials or income tax d~ficiency rende red to the
decedent are ad~itted by,the .executors.The exception is as to
~•#
the claim of the Trotnow Insurance Company,where their claim'
'0
.''".
is $400.00 in excess of the information available to the executors'..."'."...~..'~.
So that that claim i~admitted to the extent of,$~,·;W6.70.
,lnaddition to theses pecific cl~ims against
the decedent for his obligations,we have receiv'ed claims'from
,the follow~ng individuals or institutiC!ns by reason of.endors emeht
or guarantre-.s;:;by the decedent on .obligations of other parties or
partnerships or businesses:The Western Pennsylvania produ etien
Credit Association,the Union National Bank of Pittsburgh,SouthE rn'..
General Factors,Incorporated,~heor~ond Beach First Nat'ional .
.Bapk,The,Northwestern Bank in North.Wilkesboro;North Caroli a,
Jos eph T.hyerson &Son,Incorporated,Millers American Servi e .
"l.,'"
7
Station,-Western Pennsylvania National Bank,_Northwestern Cap'Lal
,.
-t,'Corporation~.:Flo,ripa B~nk of pela~cL Woodruff Farms in Canon burg,
'.-Pennsylv9-nia,".the heeves Banking and Trust Company,Dover,
Ohio,th,e Equitable ·Leasing Corpor'ation in Ashville,North
,,.,..
Carolina,the hegional Industrial Development Corporation,Pitts purgh,
,-
Pa.,the Dian:ond Milling Company,New Brighton,Pa.,George
S;Coble or/Orlando,Florida ..The estate admits its contingent
,-4 •
,-
liability onaH of ~hese claims in amounts which cannot be determ ned
at this'time until it is known h,qw much of the claim will be paid.,
by the principal obligor;'T~e am?unts 'remaining unpaid on these,
obligations 'are,we beli:eve',to be in excess'pf a million dollars,,
at the present time.\"
In summary,·Mr.hicJ:1ardson~I think it can be s.aid then that you
, .in
feel that t~e es tate is/an insolvent position.
We believe that to be the'case.
I show you,Mr:,.hichardson,the letter dat'~d September 2~,1970
from the District Director of Internal nevenue Service.Is this:thE
closing letter received by the,estate ?
"This is the estate tax closing letter,
~ould you please relate the'val}1ation placed on the~state by the
Federal Internal hevenue Service?''''','
A 'The Federal Estate Tax heturn as filed included the assets
of the estate as I had previously ment~?ned,and inCluding the
5/8 interest of the decedent in th'e FL1{rSJ Sunnyhill'Company.This
~----------.,."...--------------------------------------
8
interest ;vas valued by the executors as of date of death as having
nO'vaiue'.-The basis'for t'his d~terminationwas "set forth in the '.J ..
Federal Estate Tax heturn by listing all of the assets ofthe First
.'
at no value.
'"the hCC33 that has been filed 'for the estate,which included the
Inheritance Tax Department?
the examination ~~
by the Internal .hevenue Service after a r:ather extensive audit
,and'verificationofthe information.that we supplied to them during
-1-"~'..
5/8 intere~t of the decedent in the First Sunnyhill Company valued
the Inhe:htance Tax Division has accepted the values set for:th on••t ,
Sunnyhill.Company,identifying those asse~~'as to their individual
,value,and s~tting forth a"U of the 'known obligations of the Firs t
Sunnyhill Company.The valuations placed on the assets and the
5/8 interest in First Sunnyhill Company from Pet,er.L.Snyder,thO,.
having a deficit of a set value.::This basis of .valuation was ac'cept~d,..
1 '
'..~'mounts of thE;obligations resulted in the First~~unnyhil1 Compan"
•~t •
f .J..•
A The Department'pf hevenue,the Commonwe,cilth of Pennsylvania ap.d
.'
Q Was thts also the sa.m~"conchjs.i\marrived a~by the Pennsylvania
Q Now,Mr.hichax'dson.have Y,?u received an offer to purchase thE
,
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sury-iving partner and individual co-executor?
A We have.
Q With that,'Your Honor.l would like to l:J-and to the Court please a
"
statement prepared as of December :31,.1971 ()f First Sunnyhill
9
Compan);'prepared by Mr.Snyder.Mr.?nyder ,when he takes tt e
stand,will review ,that.
,.
Now concerning the offer made by Mr.Snydelr"
is
Mr.hichardso'n,wb.atJ/Pitt~burghNational Bank's position concen ing
that offer?
.",'
We have reviewed the'statements furnishe'd to us by Mr.-P.L.
Sny~~rof the pres~nt asset and liability position of the Fir~t
Sunnyhill Company.We have reviewed supporting financial statements
.'which have been furriish,ed.We are'of the opinion that there has bE en
I '. •....'•..,
'no significant change in the asset value of the First Sunnyhill
.t'.I •
.!.~l"I.•Comp'a~lY since~the date of"death of Clifford Snyder,that the asset ~
of the First Sunnyhill Company are exceeded by:the liabilities
of the Fir~t SunnyhillCompany;'that s~bstantially<ill of the ass ets
.'
of the First Sunnyhill CompaI}yare in the posse'ssion of and
pledged to creditors of the First Sunnyhill Company;that they are
beyond the effective contr()l of th e estate.-And that titE'appears to
be in the best interests of all the creditor s of the estate and of the
First Surinyhill Company that the inte.rest of the decedent in the
partnership ,be sold to the surviving partner at a nominal considel ation.
"
Would you care to elaborate on that please,Mr.hicha:r-dson,asct,'.
why you feel it .wo'~ld ,be,best t:o have the First Sunnyhill ,partners ip
ass ets all legally titled and'Mr.Snyder as the surviving partner?
A P.L.Snyder is s erving in two capacities in regard to the ass ets
of the decedent and the partnership.As the surviving partner,
10
.
we have been advised by counsel that it is the ob ligation and ,sole
adthority of the~~urviving partner to copduct the remaining affairs
of the part!'lership.The estate is 'not in a position to exercise
'.
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any.control illfii.h:.coul:dL.Q:JJ)wished'to,over the assets.And he is alsD,
serving as a co-executor of tlie e,s,tate.In each capacity.he is
,he
1imited as to Hie type ofaytivity that/can be engaged in in connect'km
with th~refinancingof the assets and we feel that if he were able 0
acq uire these assets individually,he would not be subject to the
,.
legal rC?straints of a surviving partner,and 9f a ,co-ex~cutor,
and would'be able to take actions ~hich could'afford a mlftoh grea er
.:..'
flexability in so far as his ability to refinance debt and hopefully,
repay some or a portion of the de~t wh ich'is secured by these ass btS.
Now.Mr.'hichardson.has notice been given to all the creditors
listed on your outline as you have ,elaborated'them as to the audit
and as to this hearing?
Notice hasbeengiven to all the creditors.together with a statemep.t'
of the positi.oncGffthe estate in regard to their claims.
Now does P.'N.B~have a claim for its fees as a result of acting
as an executor for the es tate?'"
_i
P.N.B.has claimed tne amount of $5.000 for its services,as,'.-'.
co-executor of the es tate.
Q Has P.N.B.been paid 'to date for tilos e services?
,"
A We have·not been.
Q And again,has notice been given to all creditors of P.N~B.'s cia m
,11
,for its fee as executor?..,("
:.A It has both as to the claim and as to theamounL
'.
,Q Your Honor,.1 have no more further guestionsof Mr..hichai'dson.
THE COUhT:Who is the counsel invoived 'in'this matter fo .
the .bank?
A The counsel is the finn of Cooper;Houston,Spear'and German,
<lZ~.'wh.ich has been represented by ~firegory Harbaugh.,;,I .
.)0III~.THE COUhT:And they have a claim of $4,000.00.~..
II.
...~.A They,have..
Q
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i·111 Mh.-HApBAUGH:~Your Honor,if I ~~y interrupt,I have here,·
as D:have for the Audit,I have prepared concerning our claim a
.historicall~sting by'date as to theamou,nt of time spent by our
,firm in'this matter.If you will turn the last page you will see
that it is in excess of 200 hours,which does not include an.,
hear ing.I might add that our firm has n9t been paid yet either
addional two 'hours yesterday as"well as the time spent at this
on this particular claim.
!.:.
.".~
Very w:en.Do we have some cross examimit m
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jj THE COUhT:'·iLILo
of'Mr,hichardson,gentlemem??:'
MR.NEWCOMEh:-Yes,sir.~y name is Ewing New.comer.I a
a member of the Fayette County Bar.I represent West Central
·Production Credit Association,which is the corporation that was
formerly named Western Pennsylvania Production Credit 'Associa ion.
.1~
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"
..$22~aOO,has been acknowledged as a proper claim,"I believe that';....--..,
.....
,'right,:'Mr")i,ichardson.
<,A The estateadplits its'liability to the Western Pennsylvania produ tion
.:Cre!=l~t Association on the chatt~l mortgage stgne:l by Clifford H.
Snyder individually',','
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......~
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·~:,..~ChOSS EXAMINATION BY Mh,NEWCOME.h:.
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,'Mr,Peter L,Snyder is also liable on those obligations too.
You state'at this time you rae ~mable to give the amounts of these
On thes eC,ontingent liabiliti~s that you haveindicated,I believe
-,
going to take the stand and we will elaboatate eto the:J'c
Very well.,He will,,.
"Yo'ur ,Honor,if I
THE COU.HT:"
"Mh,HAhBAUGH:
liabilities.
.,
penny as to the exact'amount du e on all the contingE nt
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He.'s also liable on some of thos e obligations.I'm not su re
might interrupt to save a .,iittle time,'Mr,Snyder is
th.at he's liable on all of thos eobligat ions.
.various contingent claims.,
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:have an opportunity to 'c'ro~s examine Mr.Snye:l-e r ,-
Q Has Joseph Sustdck been notified o{thes e h'e.arings?"
,r
THE COUhT:What is'his name a pain?
Q JosephSustrick.He's a claimant,he's a feedclaimant against
,13
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,the partn~rship and it'soneof the items that's ,caused a 'good-bit
"
"
<,of commotioninqur attempt to col~ecfour:.money,
.....
A "To 'the best ofjuy know~edge w~have'not receiv~d a claim from
I,have no person'al knowleElge of this,but Mr,Sustrick has not fil d
"
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:..."
,
Can you',gi~e ,us the dafe <that :Mr.Snyder died·?
.,.t.~
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Farm;'Is th~re some,explanati<;m for that?, ,'"
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We were advise'd that,Sunnyh'li:ll.illls Filrm is"an asset of the First
Snyd'er died on July 6,'1968.
,-,
a suit in assumpsit againstldin which ca'se went to the Supreme
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:with ~egar:d to ,the Invent~ry ~nd Appraisement,.ho~sooq after
the death of the.deced~n!~id 'you m~k~~your !nve~tory?May I ,
Court.
see t'he Inventory?
The Inventory wak fiied'in September ,of 1970,•..,'.'0 s
'M;J;':'Sustrickag;ainst'the est~te of ClifforsiH.Snyder.
It is'a:fact,I believe you know as"lEl fact that Joseph Sustrick '[mid
at the auction :sale tha t wa~held in December and then sUbse'q~'en ly
,,I'',was ,
,defaulted in his"check and it iil necessary.for us'to have e?-tered
.hi your t~ven1lo.ry you.do not list'any item known'as SunnylfiIIUls.."',.-,"
,.
" a claim against the EState .of Cli~ford H.Snyder.
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Sunny mill Company,
,"
,.Q 'W~l~,S~nnyh1i:1:lUJFCJ.rms wasapartnersh,ip,was it~not,owned by t e
..,,....",
de'cedent"and Peter L:Snyder?
A"First Sunnyhill---~x~use'me.:Sunn~hili Farm is a partnership,.
"
.'
14
which is a part o!and 'carried as an asset of First Sunnyhill
Q I know,bufwasn't it actually a partnership between the decedent.,
..
'.an,d.Peter;L.Snyder alone?It wasn't an asset purchased by
Sunnyhill Company at ·all.
A It's 'not our information.
is there not?
.in real estate in Ohio.
And rro'm the date of death up u!ltri.l the present time,some $13,000
The 'estate has received rent,from the decedent's intere st in the'se
Yes,he is.'Mh.HA.tiBA UGH:
properties as is set forth in the accounting.,
,.'".•''''~t·~...:
was taken .~n as interest as assets in this estate,
There are ':Ancillary Letters ~n Ohio'·by the·decedent's estate,...,c '
The InveI!-tory filed by the Executor sets forth the decedent's inter est
Wen,lwould like to know,in the pie~e of ground that is in Ohio,
we ought to-:....-Mr.Peter Snyder is going to take the stand.
.Well"you are a",:are of the fact that the~e were certain---per:hapE
.~
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.,.I believe tha t the decedent owns an undivided one third interest in it.
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A Ancillary proceedings have begun in Ohio by P.L.Snyde~,
.-,-~,
Q .And wl1at action has been taken to con~l~de the administration in
Ohio?".
A .You wi~l have to ask Mr.P'.L.S~yder..
Q Isn't it a fact that the Federal Tax lien is a lien against the land
in Ohio'or are you aware of that?
-.....v.
A We have beennotifie?by th~Int~rnal hevenue,Service they have
filed their lien in'Ohio....
Arid.why was the 'r'ent collected by the estate a~d'no part.paid to tbl=>
Federal'Government as the lien out there?
\,_."'1 ~
Federal Government hasn't 'claimed their lien includes an attachment
on the rentals.T~ey may well.take this position.
Y;u'would~'t hClPp~n'tb'kno\.y in wh~t manner the interes'tof
Sunnyhill Farm became an asset in First Sunnyhill Company?
.No,I wouLdn't.
,',
.~,~
As Execu'tor of·the decedent's estate,you are not aware of the
fact tbat in the last 20 years there have be,en numerous applicatio 1S.'
~or loan made to the Western Pennsylvania production Credi~'
..
Association where Mr,Clifford Snyder signed.the application as
an indivl?Ual along with his brother~Peter L.Snyder?
We have in our :tile a copy of the chatte:l mortgage on which the
p resent claim 'of t1?-e West~rntPennsylvania pr~duction credit
Ass~ciation is bas'ed,which is sign<?d by Clifford H.Snyder and
P.L.Snyder individually as well as,I be.ieve,Sunnyhill Farm ...
Is 'itthe 'First Sunnyhill a corporation'?
We are advised that the First Sunnyhill C~mpany is a partnership
Is it registered under the Fictitious Names Act in Pennsylvania?
I do not kn~'Y'
Now as I understand it,Mr"~e~er $nyder has offered'the bank to
15
"
16
-purchase all the assets of the -First Sunnyhill Company,a partner
~I '-.'-,,''',j
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S'hip;[0($1.00,'
•-.f
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The exact consideration h,ls not been discussed,but we would
.-"
accept $1.00,
<..,~'"~'"•~~;'i,"
Q T he amou nt of the as'set~'wqu ldbe'stock ofhees Cast Stone Comp ny
...~_I
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Company,
,,
additiorito ,that set forth in this list?
..r donI t khow'this':
to.~'l"Dp~s t'he'First"Sqnnyhi1LCoI)J.panyh~veanypers~mi=t}property in
,-~, "" -~....".'.":.._~t·..
Not to my knov.;ledge .,Although r:am not sure ~ha{list you 'are wo l<,ing-
Does this '.bees 'cast,Stone Company ha~e any claim or interest in'.t •.t ~
the land in;Ohiq that'the decedent owned a third intere st in.?
.~~.
,';..The.qees,Cast Stone CpJ?,pany sto~k is owned by the First Sl;lnnyh"1
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Sir,per~aps we ought to have it ridEmt}!iedl sowe will know what ,-
/.from.
Perhaps JUdge,wesh~uldhaveit identifi~d iilsome manne::s'o
~
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that we'can call it by':a name and 'nu,n:ber.
we are talking about....·
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THE COUhT:_
<,
"Let's ,simply ident.lf
it'as exhibit number 1."
.''Q Mr,hichardson,you<donIt'know wQ-ether ,First Sunnyhill Compan
....;?.",.,...,..,
has any assets in Floridathat wbuld pass to Mr.Peter L,Snyde-',.'~,;,~..
by virtue of the acceptance of his offer 'of a dellar?
17
A I'm unaware of any assets that have been conveyed out ,of First
.'.Sunnyhil}Corp<?ra~~ionto P,L.Snyder.-,
Mh.HAnBA UGH:First Sunnyhill
"
Company..
1t irst Sunnyhill Company to P.L.Snyder...-
.Then you don't know whether,for instance,you don't know
I
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Sunnyhill Company,
-whether there's any cat.tle in Florida at all that belonged to First _I
•.'I
"'I don't know this ..
Have yo'~'ever been d~wn th'ere?,
•
yes-:'.
Did you see'some'cattle there?
I certa.inly did.
How,many ?
I'd say'at leilB t 500,although I'm not a goodjudge of numbers :'
What kind of cattle were they?
C·ows.
You dOI)-'t,know the brand?
'.No.
...
If they belong to First Sunnyhill Company,mder your statement
they wou~d belong to Peter L.Snyde r as a result of the acceptanc..
of this offer.
'Mh,HA.t\BAUGH:Excuse me,Your
Hon?r,if I might interrupt--again,lVtr.Snyde,r will
"
18
"'"."be taking the ,stand ·and I bel ieve he's the proper
party to ask thes e ,questio?s.
THE C OU .hT:He.could certainly.
There's a milk.baseiin Florida that has considerable
leave the stanq and later if it becomes necessary,
he answered the ques tion,rathe r than this.'
It is our understanding there ~:\.C;re'assets in Florida.
(
",
.Judge,to facilitiateMh."NEWCOME n:
answer them more in,detail,except that we I:?ight th nk
of th~personal persuasion that would be involved wt en
v:alue.There's some equipment down there.
<.,~-.'
,we could recall him and talk to Mr.j;J eter L.Snyder.
"die hearing,'perh~ps we should let Mr.hichardson
hight.All right,~ir.That"s all we have at the mom:ent,Judge.
as assets on the financial·statement of a copppl::ation known as
I believe the assets which you .are inquiring about are all carried;
Sunnyhill South,stocl~,of,which is an asset 0'£Fir~t Sunnyhill....'~.,.
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'Any cross examination?
The witness is excused.
."
,Your Honor,'p~fore we'put ivIr.Snyder on the stand,
,e THE COUnT:
Mn.HAhBAUGH:..
No.'.'
I think maybe.we'd better discuss ~estern Pennsylvania productilm
Credit claims,to some e~tent.i,understt23,lUrdth~ie have been some'
attempts to satisfy their particular.claim,which I believe Mr.
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19
Newcomer,is somewhere in the area of $22,700.00'or thereabouts ~
',";•.....~.,•.~•+
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,M'R.NEWCOME:r::..
"-,.~
Mh.HAhBAUGH:.So that we can apprise the Judg~,so that h~knows."what is going:on,possibly you can inform him as to what has tran pired
'in Ohio.
and appraisement'filed in this estate;we went to Ohio and dis.cove ed
the i~terest the decedent had'in these two pieces of ground that ~r
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Judge,yes,perhaps we should make our,position
a little bitrnore clear.Following~'the.finding of the Inventory
.,.f"~
ltsted,;on the.InventorYr;:We first attempte?~~get a Citation
issued so that AnGillary Letters would be taken out in Ohio.And
after SOrne difficulty we resolved pc:.rt of our problems orat least
.;
we thought we did by having Mr.··Peter L.Snyder,who owns an
"
undivided third interestirithat ground,'exec~te us a mortgage on·
h is third interest in the'l~na in Ohio,Which,is not the land that is
.'.~.~•.:.,.,.;.:1'.,.<.A"•
ow~ed by this decedent.,,I,hope I.don't'confuse you,Judge.
Anyhow,we have in thatplortga'ge that 'wai3',executed i'n oUF favor,
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it contained~a,provisi6nthat'M141~ri a .cli;taiIi 'law s~it'was 'setu'ed "
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in thi~'county,.:hat the:~t~i~ga:,ti~~,()f.th~mort~~ge wou'lct'~~co~e ~e
,."...'
and payable,and at the end'of 30 days from,that date,in the event
,.
..'....•~.'...<;..t·the obligatio.n was,qot paid,the mortg~~eewas,to.-be permittec;i'to
proceed wiftan execution against that 1Jndivided one third interest.
"-;,,...'.,~.,'~
'~."
.As of yesterday,w~have learnecl.fro~'the'
-,
,
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attorney who represents Mr.P.L.Snyder in Ohio'that ~ome que tibn
20
has arisen'over the '(ega!f~es that have been incurred in an attem Ilt
to colled our total of $68,000 at the hme of death.The joint,,
obligation of Mr.Peter L.,SnydE:r and this decedent was some
',i.
$68,boo.J.Et's3n0Jnd:5een,reduted to some $22,000._The exact figure
.Mr,hichardson has in his letter to us,As of yesterday we were
.Whether that's the only problem or not,I don't know.
.as I understand it,the only issue then that is keeping your clients
from Ohio and from one",attorney to another,his 'reason for not :
Weare referring tb one lawyer talking to you
Sir,all I know is we haven't received bur mone
" .Mr ..Nevycomer,again,just so we can cla:t\fy,
over that,.
contact wlth them constantly in an atte~pt to have them pay us.
this morning and we told them definitely that we ha've kept,in
from rec;eiving his money is a question of leg:a1l fees,a controver y
$22,000 coming.-from this decedent..And we haven't been paid,
told that they were not going t,o pay us in accordance with what we
we naturally this morning would riot have been a creditor in this
estate.That's w.hy we are her'e.We are still a creditor.We have
thought was set fp,rthin that mo·rtgage.And if they had paid us
Mh.HAnBAUGH:
Mh.·NEWCOME.r\:
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.hav~r:g money paid,was it strictly because of the legal fees accord ng
t<;>that lawyer?
."",M.h ..NEWCOME,t\:According to that lawyer I might say that that's.,
true.'•
21
MIt.HA.t\BA UGH:'.So the!lpMr..Newcomer,you'would say the
•'Ir
controversy is'betwe'en yourself and P ..L.Sny~er concerning whE ther
1.:~'.,or not those legal'fees should be'paid.-
No,we have a claim aga'inst this estate.,Until
there at all and I have to be a creditor in this estate until such
we have explained the position so,that you urri erstand it as far as
we are pa~d I don'~hnow whether that is---I don't know anything
the potential for payment on ,We,stern'Pennsylvania Production
Yes,it ·was'.,'-The notification to Mr.,P.L.
I think so,except that I recall tha.t Mr.Newcomer:
,,
Which ~he est~te has already admitted.Your Ho lor,'
".
Credit's claim.
'r'
to Mr.Peter L.Snyder on'·Janua'ry'31.We '~ave hi~r~giste'red .
receipt card that he has received it.1 have the mortgage here,'bi t
said the'payment was'to'be mad~within 30 days after the.conclusi)n '
,,
of a case that was pending';Has the case been concluded?.
time as'I gefmy $22,000,.'
was going to b~",p~id to us before this hearing may never be paid olut
,.
Snyder ~o his attorhey in Ohio to our:attorney in Op.io ~as dire-cte~
about Ohio law and it might be,that the obligation that we thought
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THE COUhT:
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I think we ,are ge,tting pretty far afield.I thipk that at this point
our position is still t lRt we ~re a'creditor in'~his est8:te and we alre
entitle,d to get our money wherever we can.And at this point this."~.'.'....~
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• I '.~estate is qbligated to us,and therefore,we 'have a perfect right
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to be p,ere.
THE COUhT:I understand your'position.
~
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Your Honor,iLl could just advance one more question
.'-toMr.Newcomer.I~want to make perfecpy clear,is your claim
estate and what isn't.
decedent was to us at the time of his death,
due in accordance with what we understand the obligation of the
I'want to make it perfectly understood what claim is against,the
OUI'Claim again,st the estate is -just the balance
¥ou're not discussing then the amount of legal
-,As I understand it,the obligation of the e's tate t
payment of Western .Pennsylvania Production credit repayment.
Ohio real estate ..But evidently there'is the problem of holding up
against the estate~if.they are disputed,for the disputed legal
fees cohcer'ning lien charies ,oT,whatever they may be on the
us has been fixed.Wedonr't have to prove it.
letter,to yqu'?,.~~
"fees as well as the principal amount mentioned in Mr.hichardsor's
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,lVth.'HAhBAUGH:Thank you,Mr.Newcomer.Mr.Snyder,.,
wou ld you take the stand please ?
"
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"
.
PETER L.SNYDE,t\IS CALLED AND ,SWO.t\N.
DI1,ECT EXAMINATION BYM.h.HA.l:\BAUGH:,'..,
Q Would you plea:,?e'give us your name and address and capadty as
far..as this estate,is concerne.d?
A Peter L."Snyder"6161 Silver Lake Drive,Leesburg,Florida.
Q Arid in what capacity are you'serving,Mr.Snyder?
23
A Co-Executor.,'..".,
"
Q Arid are you also the surviving p~rt~er'of \;VhaLis known as First
Sunnyhill Company,a partnership?
,".
A I am.
Q A nd the interest involved in that partn~rship,how are they held~
A Five eighths by ~he d.ece~sed,C.H.Snyder,and,three eighths
by mys~lf.
Q Mr'..Snyder,has the ~et 'worth of'First Sunnyhill·Company
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materially changed since the date of death of your brother?
No,sir,
You ha've prepared for us what has -been identified as Exhibit
~.
Number},which is a statement of financial position of First,
Sunnyhill (pmpany.Would 'you please -review that for the Court?J..'
Xes,sir.It lists as assets the end of Decembe:r,1971,$1,058.0
notes receivable in the amount of $92,629;00;total receivables,
$93,687.00.'It lists as investments,Sunnyhill Fa,rm having
no value,~unnyhill .he'search and Manufacturing Company,32%
ownership with Sunnyhill hesearch andM~nufacturingCompany is
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in bankru ptcy,has np value.Colmol Corporation,,30%ownershi ),
the corporation 'ha~a book "value of ·$781'.00,which leaves·a...'.
net val~e of $234.00 as the iiierest of.Ffrst Sunnyhill,.Sunnyhill
South having a book value of .$573,622:57,whi9h is owned 96%.._.\...~--"-,.
by First Sunn:yhiH Company!.with a resultant value:of $550,678.a
"
The stocJ:'~of S.unpyhill Soythis pledged as collateral against loans
in the Northwestern Bank,the Florida Bank at DeLand and Weste n,",f .
Pennsylvania National Ba.nk.
SunCar;>ital GC?r:poration has a book value of
.
$623,613.00.Ownership 46.55%.The 'resultant value of $289,98 .00.
"
The stock in SurL Capital.'Co,rporation is pledged as collateral
against 19ansof Western Pennsylvania.National.Bank,heeves
Ban~ing &Trust Cojnpany,Union,National Bank and Florida BanI:<.
at ·DeLand and Equitable Leasing Company.An asset of hees Cast
StoneCompa'ny having a book value·of $238,586.00.First:Sunnyhi 1
-~..
,owns 450/0.Tl:J.e resultant value,$107,364.00.The'stock of hees'
.
Cast;Stone Company is p~edged ~s collateral agains t the loan of
\.
.Union 'National Bank.Fireproof.Block Company is listed on here.\:-.~.
as a matter of show.ing ·continuity.It was'sold ..Arid Fireproof."'.
Construction Company was sold.The total value of investments,
total bo'ok value of First Sunnyhill's.interest in ~nvestments
is $9~8,256.00.
Q Beforeyou go any furthe!',~r.Snyder,the proceeds from the sa e
of the Fi:eproof Bloc~Comp~ny and Fir.eproof CGnstruction Coml any,
"
25
where did ~hey go?
"
National Bank in the amol,lnt of $17,337.00.Collateral against
ag~inst this loan.Another .loan at Union National of Bridgev.ille
'Union'Nationa:l Bank:Bridgeville,$99,576.60,of which stock
~n->"
Thank'you."Y~u may cOI1tinue"
T 0 p~y off debts.
in Sun Capital Corporation and hees Cast St'one Company is pledgpd
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..
$112,963.00.Notes and Mortgages ..Note with Western Pennsyhania
Interest payable,'$1'7,778.00.,Total iniscellaneous pa'yables
A note ,of the Northw~stern Bank,$7~,400 .00,against which stoc
,
Vetusia County,Florida and in Marion County,Florida.Propert es
a '..'
have;total book valu'e and appraised value of $875 1 000.00.Against. .
~\eal estate is held"in the'nari'J.e of First Sunnyhill Company in
"these properties are mo'rtgages of princip~l and interest in the
Liabilities,miscell~neous accounts,$95,185.0
".".,'
'amount of $7 ~5,356.00;leaving a net value on reai es tate of
.$89,644.0.0.'.Totalassets ~re $1,131,587.00.
this no~e --or I mean the.s t~ck from S,unnyhill South'il3 pledged
,kgainst this ,note as well ;s some stock from Sun Capital ~orpora ion.·
.'andsoIl}e stock in Sunnyh~lls Sou th was pledged against the loan.
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in the amount of $13,889.00,'of which stock In Sun«'1J:Pit?aI.and
'.
hees CastStoneal'.e ple~ged.-A note t,o the Union Nati.onal Bank
'of -Pittsbu~gh~·-pa.in tfle ~mount of $22,'200.'00','of'w~ich stock in.....".
.the Sun Capital Corporation is pledged against the loan.A note
26
"
with t~e it.l\e.e;Y;e~~cBa;nkingand Trust Company,$113,673~00,
agairis t which stoclk~in:Sun;Cap~tal Corporation was pledged.
Notes at the Florida Bank a't DeLand in the amount o,f $62,000.00,
"aga.inst which some stock in .Sunnyhill~South and in Sun ClaipWal
miscellaneous creditors in the amount of $54,887.00.Total
notes,,mortgages and claims·against partnership in the amount of
.Total liabilities in partnership 'equity,therefore,$1,131,587.00,
accounts payable,.has the 'partnership been 'able to keep current
Claims against
,
Western Penflsylvania Production Cr dit
;
Corporation are ple~ged.
'"
Ormond Beach First National Bank,$37,500.00.
The partnership equity is deficient in the amount of"$111,998.00.
$1,130,622.00.Total liabilities and claims,$1,243,585.00 .
the partnershiphy bIDC in the amount of $419,OOO~OO.And
,.
George S."Cobl.e,Inc.,in the amount of $128,000.00.Note to'
in the amount of $22,800 .'00.,A note,Southern General Factors,
which Sun Capital stock is pledged'agains t the loan.Note to
:\yith th'ese particular obligations,?
J $?9,:90Q.00'..A note to Equitable Lea~.ing Company,$34,460.00,
Q Mr .Snyder,concerning the.notes and mortgages as we11 as th'e
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Q Mr.Snyder,you have made an offer to purchase a five eighths
-intere~t of the estate in First Sunnyhill Company fora nominal
"
conside:ra tton:.Would'you please ex'plain to'the ,~ou rt w~y:you wisl
to do so?
27
A First;).underst~p.d I have the obligation as a surviving partner
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'of First Sunny~iU C0TI?-p'any t?liqyidate the partnership'.I have beFn
trying.1£01'nearly four years now to do that.There,.have been a
, ,
number of dis~ussions'and'I},ego,tiations con~er~ip.g ~n effort to do
.,
so and at times I 'am confronted or at:most times I am confronted
;,by the inability toact'because the assets Or 'five eighths of the ass ets
are held as a pa.rt of the estate of C.H.Snyder.,
t'"
,There are also problems involving transfers
.-of property or t:ransfers of ass~ts which I understand the ~s1ta¢'e
.is not permitted to 'consent,to.After four years I believe the onl
~.,.~'"':~~
way that-'I wilLoe able to liquidate the partnership and hopefully
,,'to'satisfy the debtors or the creditors,excuse me,·is for me to...
obtain,control or ownership'of the assets outright,so that whatev I'
.
is good fo.r First Sunnyhill tC.Gl:rht>any can be accomplished .
Now did you arrive at this conclusion independently or after.
discuss ions with other parties?
I have arrived at it fr6mboth angles.
Now have you consulted with---oh,let's take some 6f the major
creditors,Western Pennsylvania l~ational ]3ank,for example,.,.
haveyou consulted with them on,.this particul~rmatter?
.,Y~s,sir,
Have you consulted with.any of the other banks on this matter?
,.
I have.
What have they told you concerning yourpr?position?
28
.
A Well,with regard to We~tern.Pennsylvania Nation::al Bank,our.',.'
"in~in discussions 'center:a~ound Sunnyhill South,which is a farmi g
operation in Florida an~a co~por'ation,SunnyhillE:SOuth is the one
.South.
That's right.
Now·you related about your other alttlt£emlR:U$during the past four
and primarily Western~Pennsylvania.National Bank to further
,I
Could :you justyearstotakethepartnershipoutofinsolvency.
There have'been attempts to ,either merge or s ell their i~terest
give us a couple examples of what was attempted by you?
"
,.
secure their interes t in order to refinance the debts.Is that right?
..I tak~,it that this is'in order to enable the various creditors
And it can only do SQ by refinancing its structure,which refinancing
asset which Fi:rs~Sunnyhill holds which has'the ability in the futur~
t~bailout 'or t'o pay the obligations of First Sunnyhill Company.
.in Sunr?apit~l Corporation.And they have been,mainly because
,o~the money market up until the last few months,generally boggE d
down,because of the availability'of funds.,.one particular attempt
has b~en ,discussed 'with Western Pennsylvania and other interests,
·arid there are written comrtlitments to do so.But only upon my
.ability to transfer the property from First Sunnyhill to Sunnyhill.."
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was blo,cked by the Small Business Inv.estment Corpor~tion,
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which is (1 division of a Small Business'Administration.Not,... .
becaus e of Sun Capital,but because of the company with which we
"
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29
,were ne'gotiatir{g..We have~had probably fo~r different'riegotiatio 187..".\',.'"~-~,.'-...-'._..,
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on Sun 0rptt:al.··We ha'Ve haddiscussiog3on the'sale of Sunnyhills
So~th.but there has never been a satisfactory 0 ffer made.And b
satisfactory.I ~ean one which would satisfy the creditors.ThesE
estate?
·Of the assets of the farm.
in North Carolina.Thes e are the main ones.
A sale of what?
. I
You mear'Not to help the partnership---you sam Sunnyhill South.
'.....
pay any of the debts of the partners~fp?
Was tliere''ever a sale at the'fa'rm known as SunnYhil1.3 ~ou:th to he'p
w ou ld be the rna in ones ...
Which cre'ditors in particular or th~large ones?
West~rn f>ennsylvania National Bank.Unio n:Na tional Bank.thos e
operated.We have sold our interest ~n Fireproof Blo.ck Company
To satisfy'creditors.
.,
And'the proceeds of these sales again have gone where?
and Fireproof,Construction.Company.We have sold a,piece of pre perty
of pannership property in 'an attempt to satisfIY any of the debts
Yes,sir.We have sold the property in which SunnyhiU }farms
are mai?:ly'tfie attempts.
DY:t'ltIrg;,-the .c:ourS~)of the past fou r years.has there been any sale
of the partnership which,of course.would also mean debts of thE.
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.I beg your pardon.
30
A..Yes.
Q Would you elaborate on tl').at.please?.,
A I believ'e the sale was conducted by Western Pennsylvania
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production cr~dit;the sale being of cattle and equapment.The
proceeds_were applied again~t the debt owed to the Western
•!.
produ dion credit.
~r:Snyder,have you.made a claim for .fees or expenses as
co-oexec'utor of the estate?
~
None.whatsoeber~
Do youihtend to make any claims?
No,sir.
I have no ~urther questions,Your Honor.:.
..
ChOSS EXAMINATION BY Mh.NEWCOME.h:
.Credi,t Association.within several months .:of his death or a _year
from his death on refin~ncing Sunnyhill Farm,personai property•
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Mr.Snyder,I will aSh you,you did not join with your now deceased
brother in,an application with Wes~ern Pennsylvania Production
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.on Sunnyhill F,arm;
A I be lieve that is correct.
Q..On th~t application are you aware of the fact that there was
.
something like 200 head of cattle on that farm?
31
A Ing'eneral,yes .
'.,,.Q .Well:lin specific.
A I lived in .ohio;my brother lived 'on the farm.The farm was
.......pretty much run by my brother.,My visits tne're2were frequent
recall.
hC?w many were sold at the auction sale?
A Not ~h~exact number,,no?sir.
Farm,and it was your obligation to knqw what was there.Is that
"
I don It know,that.
a fact?
qut seldom on the farm problems or on the other problems.
A
A r pop't 'recall the numbe'r.App)ications were made,I do admit.
Q We 'have the'applications here with your si'gnature on.Do'you kno N
made'and signed by you indicating that the herd there "Yas in exce 3S
of '200 ,head.Isn't that right~
Q ',How many were there.when your brother died?
"
A .I believe there's'an Inventory whic~you made.At this point I don t
Q Well,it was some shortage ,qf al~os t a hundred nead;is nIt that
Q 'You'w'ere the surviving partner of that outfit out there,S)Jnnyhil~
Q Well,you know,of.course,for years and years applicati~ns werE,
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right?
" A I believe it's my obligatiop,but I did noti know.
Q When was the sale made,do you know that?
A Either i~January or February,I believe.
",
32
Q'.
.~'.And that's some six,seven ml'mths after your llDrother died.
...i-'
A I beli~ve.that i~correct."
Q Are you awa're of the fact (hat the cattle at the time of the sale
was in deplo~able condition?
A
,"~
'I a.m aware'they weren't in as good condition as they were a year
before.
.}
.:
Mr.Newcome r ----,
interject an objection.I don't quite see what
Your .oHonor ,I have tcMh.HA'·l:\BA UGH:
Mh.NEWCOMEn:"These happen to be as~ets
a nd I donIt know'yet how we as a cr~ditor are
supposed to know that thatSunnyh,ill Farms was an
.that belonged to-,.that a r <=on ,our security ag:r:eelment
No,before he died.
When you r b r otl;1e r died?
stockyard to make hamburger out,of?
'yes,)'tl;1~nk1would be surprised if you said that.
Do yo'u'know that 15 head 'of those ,very valuable cattle went to the
"W9uld'yo~be surprised if I told you they were starving to death?
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aSE?et of First Sunnyhill.I cb nit know how we are
",supposed to know,that there is nothing in ?-ny pl ice
that w'e have found that would indi,cate such a th 'ng.
'And our position is that that is 'not 's·o.
MR ,H~3hBA UGH"Mv bnlv noint is Your
."..
33
Honor,I am not sur'e if this is t,he proper form
"if Mr.'Ne~wcomer has a claim against Mr.,.Snydpr
.,'I
for br;each of his duty to creditor asa 'partnerst ip;'
we are going far afield here to what we came to
..'.death?
I did not.
each and everyone,an9 I assue you I was not able to be in a
I think the question isTHECOUhT:
discuss.
p roper here.
,'.
Do you know the value of the c"a61tle~as of the date of your brother'
(Stenographer:reads back
4
the last question).
obligations as wel,~and I was ~rying to do the best I could to satisfv
You may ask him the question again.
•".'~.•4
Mr.Snyder,'don't you t.hink with your obligation to Western Penn,ylvani
$60,000 thatyou·should have,been at the sale that day?
number of places at ,anyone time.
I believe the value at the sale as I recall,it .was 'something in
I think I would answer you this way:there were some other
","-Production Credit Association where ,you have a debt of ?onie'
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Q I'm talking about the date of death;'not the date of sale'.
A .No,I dqn't know the value at the date of death.
Q One of the assets in Sunnyhill Farms was a tract of land of some
"'Y"'
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34
'.
90 acres known as the Baker tract.Do .you know what I'm talking
~..,
about?
,,
A I know what you're talking about.but it was not an asset of SunnylJill
Farms.
What was'it an asset of?
Fir(St ;SunriY9-ill'Company.
As an asse~of First Sunnyhill Company.what happened to it?
It was sold.
Alo,ng with',the,oth.ers.,the big farm?
It was all one farm.
W.eU;t-here wasn't any obligations.there,wasn't any liiierlI.,slatgainst
tha t tract at the.time of death.was there?
I'm not.sure of that.
Well;"I can answer there wasn't.Why was it permitted to be sole,
and certain creditors preferred in preference to other creditors
who had'a right -to the pr.oc~·~ds from that part~cularpiece?
I'ni not·familiar now with either the terms·of the sale or all of thE
fac ets of it,
-You have certain obligations as a surviving partner that it may be that
you did not.fully.comply with as near as we can determine at
this inoment.
A Ido not admittc)that.no.sir,
Q Is there any particular reason why.the Ohio property---you're'..
Administrator in Ohio.are you not?
A
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,.-I believe that's right.
i ,Is the~e.any particular reason why that piece Of ground hasn't been.._.''"...'
dis pos ed of?
I think mostly because'I haven't gotten ar.ound to it.
W~l,its value is in excess of the Federal Tax lien.
That's the value placed on it by the report of the'Executor.
Well,you as co-executor :too.<•
,.
That's correct.
What is it worth?
I do not know.-Actually,the value placed on it.is $25,060.00.
...
There'sis),assu:bsitantiahtgasoline s teltion on it which is paying rent
at the present time;~hepart that'belongs to Clifford L.Snyder
.having beEm paid to you and the bank as executors,isn't that righ ?
Clifford H:Snyder,yes,sir.To Clifford E.,Snyder's estate,ye~
-That is the $'l3,000.00 thaf's set forth in the ac.ccount.
.Yes..,.
Now Mr.Snyder,we'd 'like to talk about Sunnyhil~Sbuth.That's
a corporati.on,is it?
Yes,sir:.'
You have here a book value.Does tha·t.include the milk base down
It includes the milk base at the value of 'the.cost of the base:
~.
Wliaf is the valu e of the milk bas e ?
35
A Four,hundred and some odd thousand.
"
How many cows you got?
"Ho~many.~ows·o,n the farm or how many do we own?
How many on Jhe .farm.
36
.A1;:Jqut 2300."
How many'do you own?
Not a one of them.
,-Moder~Dairy Farms,Inc.
Did they own them at the,time of death?
No,sir.
Wh'en were they transferred ?
During the past year.
,~ho is Modern Dairy Farms"Inc,?
it?
No~,sir.
Any of the family?·
No,sir.
How,many cattle were sold?
Do you have an interest i",'".
About 2000 head of c~ttle and about 600 heifers.
For how much?
'r believe $760,'000.
What did you do with it?.vof
What did I do with what?
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The money.
Paid it to'tD-~people,the creditors.
Was one'of .those production Credit 7
In Florida 7
Yes.
Yes.
Do you have any obligation to'ther:9-now?
'.Wb:~fis the land actually worth,inste'ad of book value,Sunnyhill
South 7
•Jus t about the value there.
The offers made toyou were in excess of that,.were they not 7
I have had no offerssfor land there.
.How many acres in the two counties 7
Volusia County has 500 acres .Marion County,h'as 1115 acres ..
Is it you r thought,Mr.Snyder,that the creditors of the decedent s
estate here that w.ere'item ized,that you are'going to pay thos e off.'.
too,once this sale has been made to yo~?
I would say to you it is my hope that :1 can do it.
Apd you.feel'that with the testimony that's been here this morning
I .,..'.:'.
this Court can arrive at a conclusion that your sale,'the sale to
:y,ou 'of $1.00 is valid arid that he should appJ;ove this ~ale 'without
more explanation than there is here 7,..
Yes,sir.
37
,.
Q
A
Tbese values that you have given us,here are book values,are th y
n~t?
·Yes"sir.
<.,
38
Q ~A re they'in60ine tax 'values?.
Q Is that an objection?
Q What's the appraisal show'on it ?
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1"..,'·To the best of my.knowledge .
·W'ell,it 'could"w'ellbe that hees Cast Stone has an actual value in
excess of $238,0,00.Isn't that 'a fact?
Not ~cc:o~'ding'to audit it :d()~sn'L
..
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Newcomer.If I might ju~t---in case you misse
jt~Mr.!ltichardsondid mention there was a~~'..."-'.-.
very exhmsiye Federal Estate 'lCax audit
,by Mr.Sebastian Ba'tessa,who ·is a very
exper~enced estate man,who was trying very
di'lig~ntly to'f,ind some value.I think as far as
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the estat.e,tax valW~,the estate tax return spea s·
for itsei(as well ad,t.he..qi~siI1i('l~tter on that
..'
particularmatt'er :
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Mli.:.HAnBAUGH:It is.,As well as one
"
.~
.further clarification concerning fBees'Cas t Ston
'thEtre is a stock redemption agreement in effec
which,of course,.makes a value·on that basis.
,",
39
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:Mh:NEWCOM~H:Yes,. I think,Judge,
"ir we.keep 'g?ing w¢'will find a lot of things that
1"';,,
r eaUy"asa s'impl~creditor with some $22,000 J,
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The Court has one que Hon
Are you through with
.-
.'
MR.NEWCOMEn:I don't know.
your cross examination?'
ofMr.,Snyde~.
.MB.HAnBAUGH:
'.,,-
,.
I could spend h01;lr s with this thing.I don't know;
in a,rniJ.lion dollar situation,1.I don It know wher
.
where:we are,frankly.
the date of death too.I have went,to.the farm m self
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in November and I fo·und/horrihie'situation.."
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A man by the'.name.6fPhillips',a Mr..Elannigar:~nd C.B ..Snyd r.
..Mr.Snyd~r,960/0 of the ,st9ck ofSun'nyhil1 South is owned tJY First
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.,Sun'~yhill Compahy.,Who,owns the other 4%?-.--.l '
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.'~EXAMINATION BY THE COUhT:
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.iri tr)J.st for his son,..Clifford ·B.Snyd~r"Jr.?and forl1is;daughte
.-'
Betty 'Snyder Olson.
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"'"
,Q Mr.New<r0mer,'are there any furtherqu,estions?
Mh.NEWCOME.h:
'..
...',"..
Only one more I'd like to ask.
"
I
40
EXAMINATION BY MH.NEWCOME.h:
f '
Q'No;V Mr.Snyder,is it,a fact that the ~laim of West Central
,.
Production Credit is also,aclaim again~t FirsLSunnyhill Companw-."
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\then?.,..
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.....That is 8,11 we have at the moment .
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.I only have one more question,Your Honor..,
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Production Credit claim?
That,of course,goes back to Mr.Newcomer's client and claim.
"
What fees?.
,In what capacity?'.
The fees,I believe,'of Mr.Newcomer:
.,
They are aware that it is available.,And the only question is the
.~'..I have agreed to.a mortgage to,them in the amount of their claim,
fees',
attE;mpted to'do to satisfy the Western Central Pennsylvania
plus interest and plus attorney's fees.~he money is available.
.Could you elaborate for the Court,Mr.Snyder,what you have
THE COUhT:
THE COUhT.:
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A hepres enting Wes tern "Pennsylvania Produ'ction.Credit.
THE COUftT:As counSel for them?
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A I belie ve so,
Mh.NEWCOMEh:Judg~,'that's not quite-·-~'-we'dbetter keep
-,"
the record at leaS;somewhat clear.
"
41
THE COURT:
.,
Well,you may interrogate him.
,.MR~NEWCOME.h:The fee includes the fees of.Sanford Finder,.,
who represented us herein the suit agains t one of the purchasers .
l ~".•."
at the auction sale of the farm where bids were made by one,Jos ph
Sustrick that we have mentioned here this morning.!Ie bid $8500.00
for certain cattle and equipment.On Saturday he gave us a check,
"
tlyat is the day of the auction.On Sunday he picked ·up his cattle.:.
and equipment"On Wednesday the check was returned;.paym.ent,.",
stopped.That case resulted,as I said before,in a suit assump it
~ction arid went to the Sup:reme Court several times.And finaUy;
$11,000.00.And,that money has all been credited,to this accou nt~:·
lega)fees beit:lg made as claims against th'e estate of C.H.SnydEr?
around the first of January ~his year,the ease was settled for so he "
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Again,Mr:Newcome,r,I ask you,are any of y<ur
that figure was arrived at there we:J;"e certain fees paid that keep~
...'.
,they claims or aren It they?.
have bee'n pa,id as ac~~unts payable,yes.
.Mh.NEWCOMEh:When
,.
You lost me on that one,M.I.~.Newcomer.Are
I have one cl~im fom'~2 thpusandbucl~s,
The balance due includes certain legal fees that
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•it at that figure.If tlie,feeshad not·bEen paid it would be less thall
that.Is that plain enough?
MB.HAl\BAUGH:Xou stUl haven't answered my question.Are
there any claims for legal fees against the estate of C.H.Snyde ?
---------.-....---.....,...---------------------------------,------.-----l
42
Mh.NEWCOME.h:I only have one claim of $2,000;whatever the
letter show?"
,MR.HAhBAudH:',~'Again;the legal fees of Mr,Snyder as made'
•
mention of concerning th~~'oney that"has been made available for..'
Western Pennsylvania c;entral Production Credit"I bel ieve it is,
is that a claim,does that have,anything whatsoever to do with the
Z Mh.NEWCOMErt:The claim is against the estate of Clifford H.eC/Z :•.~Snyder who was one of the original debtors to us and the claim is
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estate of ~.,H.Snyder,those lega~fees?'Or,is it only with P.L.
Snyder in9ividually?
against his es tate,yes .
that baiance would be les~if the legal fees'hadn't been paid ,:I stil
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The legal fees,
Sure.As,I sP.:Y,there's a balance due to us and
Associatipn;
say thaf's a verysimpleexplanation.
68~POOCbuCks on behalf of.Western Pennsylvania P"roduction Credi
...'.
The work per.~ormed and',the attempt to collect
What a re you basing you I'legal fees on?
Tha t was regarding going way back to when thi,s
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•auction was .held at the farm.
Mh.NEWCOME.h:It starts there,yes,'
~,
MR.HAhBAUGH:Now were you,when you finally collected your
money after you resolved your distribution with t~e person who he d
43
defaulted on their check,were you not paid for youI'fees out of
"
.that'money?
Mh.NEWCOMEh:Yes.And this is th~balance since the full amou~t
, --'tj;,~
of the cr'edit was given to the account".
que'stions,Your Honor.
claim and were paid at that time,
the valuatt~ns shown for the investments taken from the .Fede ral
Estate Tax RetUl n,are they aile sam'e valuations?
Fine,I think we resolved that.I have no furtheI
You have no additional claims ~or legal f,ees against
ThaL's right,There's no additional claims,
That's right.
Then your:'legal fees were includedwHhin that
.If the Court please,Fm James Collie,attorney
'.
the es tate?
MR.H\hBA UGH:'
Mh~_HL\.,hBA UO H:"
MR.NEWCOMEh:
,'
Research Company.I'have one question for Mr ..Snyder,Were
M~.HAhBA UGH:
Mh.NEWCOME1,:'
for.!.-C.Flne,whi.ch is e,:t clc:imant agains,tthe e'st~te of C.H.
Snyder,It was a guarantor'of a note payable to it from Sunnyhill
A No,sir..'These valuations are take~from ~n audited statement
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pf Sunnyhill South,Inc.,Sun Capital Corporation,'.Inc.,Hees CaE t
Stone Company as of December 31,1971.:
MR.COLLIE:Who p.i.epared this financial statement?
A This particular statement?
.'
MR.COLLIE:
A I did,sir.'
,...
44
MR.COLLIE:Who assigned the book values to thes e investmer ts ?
Book value is that listed in the audit of opinion.~.
'.
.Mh.COLLIE:
MR.HA1\BAUGH:'
Can you tell me why this staterpent .isn'teertified?
Maybe,I cOl;l1d 'offefr a little expl;ruitlon on that".
We suggested it I?ightbe a )~ood idea for the help ?f the Court and
.all the creditors if Mr.Snyder s imply pulled all the figures'frdm
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all the various sheets and all the liabilities together and put them
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in one easy reference pac'kage so that we could lo'o~at everything
at ,one glance.The original records.of course.are available for
your inspection.
has'indicated he has the most recent statement and those are the
Were they the same ones that the Federal Est9-te Tax examiner--
t Mh.COLLIE:
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Could you tell-me about these books values?
"No.there's some difference.Again"Mr.Snyder
Mr.Snyde'r~'do'you wa~t 'to tell us who theMR.HAhBAUGH:
ui~values off of those statements.I-~.'oa.~MH.COLLIE:Can you tell me what the valuation shown in the
l-.~•::I8 Federal Estate Tax ~etuFn was,for example,f<;r Sunnyh1TIili.Soutiy
~'.
~,A I don't have that copy here ....o
,,
,accountants are y.rho.prep~red the various balance sheets and
.'
balance sheets for it?
A The Colmol Corporation is hichard Wray and Associates in,I believe.
New Philadelphia,Ohio:
Mh.HAnBA UlmH:is that a certified public----
A That's noLceittified.,
45
.
\MR.HA.t'lBAUGH:What aboufthe next one?"t
A S,U1n>IJ¥hillSouth,Incorporated,the audit is prepare d by ,Mil~er,
"and Dragers or DeLand,Florida.It's certified.Th~'Sun Capital
COT(nration audit is prepared by Main-LaFrentz and his audit'
is certified.Tlle ,audit of hees,Cast Stone.Company ispr'epared 1y
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.hichard Wray and Associates of New Philadelphia,Ohi?:and is
cettifie!=!.
And are those.the bo'ok values-$h6wn"in'those
"statements.are they the same ones that ,?-ppear in'tliisfina:ncial
statement?
"
to assist the Court in determining that this First Sunnyhill Company
has a zero value.And it would seem to me that t.he's'tatement ougllt to be
'questions of this 'witness ?
"
I.underst~nd your position."Are there any othe r
If the.Court please,maybe we could ask Mr.
'Well.if the Court pleas e,"our sole concern is·
Yes.sir.
certified bY.an irid~pend~nt ~ertified pUblic aecountant..
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Snyder to give us copies of those.certified statements.,.
A I could do,so..,,'..
"
.Mh.HA~BAUGH:We could xerox them.I suppose.Would you be
agreeable to that?
A Yes,sir.
MR.HAhBAUGH:Your -Honor.I might just call to your attention
.'
46
there is a p~rty here,Mr.Birsic.Do you have anything to sa.y,
Mr.Birsic?
Mh.BlhSIC:If the ,Court ple~se,·I am Ivan'Birsic arid I repr~sent
Mrs.Evelyn Snyder,who is the widow of t'he deceased"and
the.assets here are not of the same consequence and value as the
It is our independent judgment'that 'a,s far as we can determine it,
Will,we neverthelessr~luctantlyagree that the applica.tion
to purchase the assets 6f the partnership involves with them an
'\
I
in us receiving nothing"even as an elector to take agains t the-
is also our judgment that since this :B<al.e may and probably will rE s,()lve hi
debts and it is a negative situation as far as asset is concerned.And it
cannot see how y.te or anyone else is harmed by the app~i cation..,
obligation fo discharge the debts.And I for riiyself and for my cli~I1t ..
resources,'such resources as we 'ha~e at,our command,we.have
each and every debtwhich is against the estate is in all instances
also a debt of this partnership.That the applica.tion of Mr..Snyde
..
particular application.It is my understanding of the'situation that
..'att~mpted to make some independent Judgment,of.~course,'o~t~is '
,
who elected to take against t4e Will in thJs instance.With the
."..
.'
,should be honored.'W,e leer that if is the ohlygsoluHon for the
creditors in this instanc:e to see some 'unified attempt to refinanc -
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and to keep,this operation going.So to,the extent that we have
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anything to say,we would support Mr.Snyder's application to
purchase.
Mh.NEWCOME..h:.Judge,I don't believe he intends to mean that
47
"
,..
this doesn't affect the other general creditors of the estate who,.'
.....~~....
have no claim.Once th'issale is made they have no further cl,HiT
.,
"
~"....'against the assets as w..e.are ,trying to sel!,here today.
,'.
·THE COUhT:
't ...._
I don't unde,rstan9 y';u r point..
"
Mh.NEWCOME.h:weii"let's say here is Albert haisin,$10,000.
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He has only a claim against the estate,It is my under'standing ,
that once this"sale is made.theest~re'has no'fu~t.her oblfgation..'
to him.'Isn't that right?,'
i
'0 THE COUhT:I-',ClZX'm<~
Well,.it would depend oq all ?ther circumstance~,
Tha't's all,f".
,at face value there certainly isn't.
estate to pay any of the creditors at this time.;
~Mh.HAhBAUGH:
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I might add,Your Honor,there's nothing in the'
We know that,If we take any of these figures
that there is 'p~esent in the Courtroom tl'!-e sori of the decedent,
of hlnC;that this part.icula;r pulling together of 'figures onto
"one,two'sneets of paper from all the .other statements be certifiE d
C.'H.Snyder,Jr.,as well as the daugqter ,Mrs.Betty Olson.
",•4 "
Your Honor,'I'd also like to call to,your attentic Ii
.',...'The one la~t thing,that I have to offer is concerning the suggestior
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",•if,in fact,'it is the e:ase,Arid I would request that -'hIDC or'the
other creditors,if they do wish to ~ave a certified sopy,bear
the cost of having the certified audit on .that.
Mh.COLLIE:In that case we'll settle for the copies of the au(it.
THE COUnT:
heard ?"
48
Are there any other individuals who wish to,.be '
--,',:.<•,t
.-~
We recognize the presen~eofthose whom you name~",
sir.If there ar'e any who'wish to make ~statement fqLth~"recorc,
,.
Mr.Harbaugh,we w,ill receive same.
.'
Mr.Snyde'r"before ·you.
are 'excused,Ip.gThaps you could answer in ge,nerci.l terms this:.',,.
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question:how does'c:ny benefit inure to this'estate "if the Court
should permit the sale of this asset,which is r~ally all.the estate
....
has,for a nominal cons id'eration?
I don't know,other than my simp'lestatement that I will make
".
every effort to.::s-aJisfyha\-1lslte'ast the small ~reciitors'of the estat~.
..-'.
I believe the best way I can answer this is I think that the time
of my brother's ·death it may have been a better deal for me to
haye given up and permitted everyone to do as the:y chose.But
I c~ose to stay'and try to fight it out and to see that~as many ,
cr~ditors as possible could be paid.And I have done nothing but
"that.And that explains .some,of'my reason for:'not always being
where M;,Newcomer would'like'me'to be at the same time',at
the right time.
THE COUhT:The Federal Tax lien would,certainly be
satis'fied,would it not?You have En ough money there now to'pay
t
that.
A Efforts are n9w being made'.I am in .negotiations to ,try to satisfy
that,yes.
THE COUl:\T:
'.
Has the co-executor any personal responsibilty
49
,'
to see to the'payment of the Federal Tax lien?
:
.,
A Meaning rpyself?'
THE COUhT:Yes'.
A : I don't believe I understand,Your oHonor:
•t ~,
Tax lien in an estate the responsibility of the Executor 9r.Exe<t::utlQ)"!(sl's
e.THE COUnT:My inquiry is to what extent is an unpaid Federc ~
of the estat e as such and personally?
between the decedent and his wife Evelyn Snyder on a -joint liabilitv .
A Legally,I couldn't answer.
th~incom.e tax deficien~y was .a personal i.ncome tax def.ici~ncy
,
Your'Honor,if I might add,just to clear it up,
..
basis;
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Is tha:t what g.ave ris e to this Federal Tax lien?
Yes,Your'Honor.
.
I uJ?-derstand that.Are there ariy other q_uestions of Mr.Snyder
before we excuse him?-.
you.
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That,«i}f course,wo.uld c~ange the situation .
You are excused,Mr.Snyder.Tha.nk
Mr.Harbaugh,do you have any other witnesses you
desire to call?
-Mh.HA hB~UGH:No,Your Honor,I do not.
THE COUhT:'I believe that·will clos'e the audit.
( AUDIT CLOSED)
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The foregoing record of the proc eedings upon~the hearing of the
above cause is hereby approved and directed to be filed.'·
cause,arid that this copy is a correct transcript of the same.
I hereb'y.certifY that the :proceedings a~d e'videnc~are contained
fully and accurately in the notes taken by me on'the hearing of the abovee
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Clerk of Orphans·Court
Washington County,Pennsylvania
(Court having jurisdiction in estate matters
in the county in which decedent resided at
the time of his death)
In accordance with Section 2129.09 Ohio Revised Code,you
are hereby notified by registered mail that Reeves Banking &Trust Company
Dover,Ohio,was appointed Ancillary Administrator With Will Annexed of the
Ohio estate of C1iford H.Snyder,deceased,by the Court of Common Pleas,
Probate Division,Tuscarawas County,Ohio,on August 30,1974.
Dated this 5?~day of Septe
lchard M.Ha art
Attorney for Administrator
SMITH,RENNER,HANHART,MILLER &KYLER
119 West High Avenue
New Philadelphia,Ohio 44663
Telephone:343-5585
)
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CERTIFICATE OF ASSETS AND LIABILITIES
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Doc.58No.36887
(Section 2129.15 Ohio
The State of Ohio,Tuscarawas County
In the Matter of
THE ESTATE OF
CLIFFORD H.SNYDER,Deceased
TO:
NAME AND ADDRESS CAPACITY
Clerk of Orphans'Court
Washington County,Pennsylvania
Court having jurisdiction in estate
matters in the county in which decedent
resided at the time of his death
Peter L.Snyder·
6522 North Silver Lake Drive
Leesburg,Florida 32748
Domiciliary Administrator
Pittsburgh National Bank
P.O.Box 747
Pittsburgh,Pennsylvania 15230
Domiciliary Administrator
Evelyn C.Snyder
3116 Willett Drive
Pittsburgh,Pennsylvania 15227
Next of Kin of Decedent
C.H.Snyder,Jr.,
103 Cherry Tree Pl.
Coraopolis,Pennsylvania 15108
Next of Kin of Decedent
Betty S.Olson
1256 Lamson Circle
Pittsburgh,Pennsylvania 15241
Next of Kin of Decedent"J
The undersigned,as attorney for the Administrator ,Reeves Banking
&Trust Company,hereby certifies that the following property constitutes all
of the assets of Clifford H.Snyder's Estate in the State of Ohto:
1.A 1/3 interest in 1.780 acres in the City of Dover,County
of Tuscarawas,Ohio.More fully described in a Deed recorded
at Volume 463,Page 928 of the Deed Records of Tuscarawas County,
Ohio.
Appraised Value of Decedent's 1/3 Interest at Date of Death:
$1,666.67
Appraised Value of Decedent's l/3Intere~t as of Nov.22,1974:
$10,977.67
..
,.
2.A 1/3 interest in 0.552 acres in Township of Dover,Tusc-
arawas County,Ohio.More fully described in a Deed recorded
at Volume 461,Page 683 of the Deed Records of Tuscarawas
County,Ohio.
Appraised Value of Decedent's 1/3 Interest at Date of Death:
$41,274.67
Appraised Value of Decedent's 1/3 Interest as of Nov.22,1974:
$37,853.67
3.Rental payments due from Rees Cast Stone,Inc.,to Estate
for 1973 and 1974 rent of 1.7 acreS land.
$1,200.00
All of the debts and liabilities,including estimated expenses of
administration in Ohio,of said decedent's estate,are as follows:
1.Debt to United States of America,Department of the
Treasury,Internal Revenue Service.Debt as of November 30,
1974 was
$12,241.57
2.Appraisal Fee to Charles Snyder,Court-appointed Appraiser --
$100.00
3.Administration Expense --Filing Costs --
$50.00
4.Administration Expense --Fees for Administrator esti-
mated approximately
$1,096.00
5.Administration Expense --Fees for Attorneys of Estate
estimated approximately
$1,679.90
Dated this ,1975.
II.
Richard M(Hanhart,.
Administrator
SMITH,RENNER,HANHART,
119 West High Avenue
New Philadelphia,Ohio
Telephone:343-5585
MILLER &KYLER
P.O.Box 668
44663
TR-2 REV.iI-62
..
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
NO.63-68-1052
ESTATE OF CLIFFORD H.SNYDER,DECEASED
THIRD AND FINAL ACCOUNT OF
PllTSBURGH NRTIONRL BRNK
AND PETER L.SNYDER
EXECUTORS
)
NO.27482-1
PITTSBURGH,PA.
SUMMARY
SCHEDULE A
PRINCIPAL -PERSONALTY
JANUARY 1,1,1977
Receipts
Disbursements
Page 3
Page 3
SCHEDULE B
Balance
19,413 51
o 00
19,413 .51
Receipts
INCOME -PERSONALTY
Page 4 1,339 11
Disbursements Page 4
Balance
NET BALANCE
80 35
1,258 76
20,672 27
~~----'----
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CLIFFORD H.SNYDER
TR-2-A REV.9-62
THE BALANCE CONSISTS OF THE FOLLOWING:
PRINCIPAL -PERSONALTY
Short Term Investments
General Motors Acceptance Corp.,
Demand Note 19,000 00
Cash 413 51 I19,413 51
INCOME -PERSONALTY
Cash 1,258 76
20,672 27
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CLIFFORD H.SNYDER
TR-2-A REV.9-62
SCHEDULE A
PRINCIPAL -PERSONALTY
I
RECEIPTS
Assets Purchased
General Motors Acceptance Corp.,
Demand Notes,as follows:
I 10/8/75 19,000.00
I 1/2/76 19,000.00
1/4/77 19,000.00
I
Sale of Assets Without Gain or Loss
1975
Dec.30 Proceeds sale General Motors Acceptance
Corp.,Demand Notes @ 100,as follows:
12/30/75 19,000.00
carrying value 19,000.00 0 00
12/30/76 19,000.00
carrying value 19,000.00 0 00 0,00
Miscellaneous
1975
Oct..,Reeves Banking and Trust Company,-Ancillary Administrator of the Estate of
Clifford H.Snyder
Cash representing final distribution 19,413 51
19,413 5~'
DISBURSEMENTS
None
,
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CLIFFORD H.SNYDER
TR-2-A REV,9-62
SCHEDUL~B
INCOME -PERSONALTY
RECEIPTS
Interest-Short Term Investments
General Motors Acceptance Corp.,
Demand Notes
19,000 -to 12/30/75 277 33
19,000 -to 12/30/76 1,061 78 1,339 11
I
DISBURSEMENTS
Pittsburgh National Bank
Executor's Compensation 80 35
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#~7482-1
STATE OF FLORIDA
.S5
COUNTY OF L ~{::..z.,
Peter L.Snyder
accountant,being duly sworn according to law,deposes and says that letters
the above named
testamentary were granted to him
and Pittsburgh Nati.onal Bank and advertised more than six months prior to the filing hereof;that
I
the disbursements shown in the account have been made to the parties.entitled thereto;that the
account .is true and correct as
Peter L.-nyder
0rJ~~1,..._Sworn and subscribed before me this -.J.~~.:...I--!..day of-W~tnN.-QAJ
.Notary Public ,~
NQ1ARY PUBLIC STATE OF FLORIDA AT tAn~E~:'
MY COMMISSION EXPIRES AUG 9 1977
BeNDED THRU GENERAL INSURANCE.UNDERWRITER!'
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IN THE COURT OF COMMON PLEAS
OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
IN RE ESTATE OF
CLIFFORD H.SNYDER,DECEASED
.)
)No.63-68-1052
)
C L A I M
TO THE CLERK OF ORPHANS'COURT DIVISION:
Index and make proper entry in your official record of
the claim of John F.Hughes,Trustee and Reid B.Hughes in the
amount of $59,735.64 against the estate of the above-named deced-
ent.This claim is filed under Section 3532(b)(2)of the Probate,
Estates and Fiduciaries Code of 1972.,',~,
•The said decedent,who resided in Washington County,
Pennsylvania,died on July 6,1968.Written notice of this
claim was given to Pittsburgh National Bank,Pittsburgh,Pennsyl-
vania 15230 on April 4,1977.
st
&RMSTRONG
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REGISTER OF WILLS
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2900 GRANT BUILDING
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PITTSBURGH,PENNSYLVANIA 15219
.Keith H.West,Esq.
LAW OFFICES
THORP,REED &ARMSTRONG
CLIFFORD H.SNYDER,DECEASED
IN RE ESTATE OF
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IN RE:,;Est'ate'of 'Clifford
"Deceased
No.63 ..68-1052 .
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H.'Snyder,
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Dear Sir:
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,Theabove'estate was.scheduled for ac'ontiimed Audl t
hearing'von July l5,.1917,at'9:30 A.M.before JUdge Paul A.
Simmons of the Orphans t Court Division of the Court ofCo~m~>n Pleas.of WaShingt~ln,.C,o~n~Y.:",..'. ".
.iour ~nexplain~~~bsenc~~asnot~d of r6cord by the
.'C'ourt'and a new date for the Audit hearing'ls;Tuesday,
"A~gU~t 30,1971'at,'10':00 A.M~.
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hearing on July 15,1977·at 9:,30 _A.M.before·Judge l'aul'~.
Simmons of the.Orphans'Court ,Division ·of the COurt of-
Common'Pleas 'of'Wa~h1ngt9n County,.,,,;'~~h'.-'\.
,.Your ti~~~pi~~ned absenc'e:~~~~~ted_.of ,re-cqrd·by the
.Courtand,a,l'lew 'date'for the 'Audit hearing''is Tuesday , .
G August 30,1977 at 10:00 A'.M.\_.
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July 18,1977
Mr.Keith West
2900 Grant Building
Pittsburgh,Pennsylvania 15219
IN RE:Estate of Clifford H.Snyder,
Deoeased
No.63 ..68...1052
Dear Sir:
The above estate was scheduled fbI"a continued Audit
hearing 6n Jtily 15,1977 at 9:30 A.M.before JUdge Paul A.
Simmons of the Orphans'Court Div:1.sliJon of the'Court of
Common Pleas of Washington County.
Your unexplained absenCe was noted of record by the
Court and a new date for the Audit hearing is Tuesday,
August JO,1977 at 10:00 A.M.;,...",
Sincerely,
Chris Vlachos,Attorney
Audit Clerk
CV/jn
July 18,1977
Cooper,German,Kelly and Smith
2232 Oliver Building
Pittsburgh,Pennsylvania 15222
Atten~ion:Leslie Carter
IN RE:Estate of Clifford H.Snyder,
Deceased
No.63-68-1052
Dear Sir:
The above estate was scheduled for a continued Audit
hearing on July 15,1977 at 9:30 A.M.before Judge Paul A.
Simmons of the Orphans'Court Division of the Court of
Common Pleas of Washington County.
Your unexplained absence was noted of record by the
Court and a new date for the Audit hearing is Tuesday,
August 30,1977 at 10:00 A.M.
Sincerely,
Chris Vlachos,Attorney
Audit Clerk
CV/jn
CHARLES M.THORP 1886-1942
EARL F.REED 1918-1963
CLYDE A.ARMSTRONG 1922-1975
2900 GRANT BUILDING
PITTSBURGH,PENNSYLVANIA 15219
TELEPHONE (412)288-7711 CABLE THORREED,PITISBURGH
TWX 710-664-4290
THORB REED
&
ARMSTRONG
SENIOR COUNSEL
CHARLES M.THORP,JR.
JAMES A.BELL
LOUIS CAPLAN
WILLIAM ANDERSON
ROBERT H.SHOOP,JR.
PETER G.VEEDER
JOHN H.BINGLER.JR.
CARL H.HELLERSTEDT.JR.
JAMES K.GOLDBERG
RICHARD I.THOMAS
FRANK J.CLEMENTS
SCOTT E.HENDERSON
RICHARD V.SICA
JACOUES M.WOOD
CHESTER R.BABST,m
J.FRANK McKENNA,m
KEITH H.WEST
DAVID A.SCOTT
RICHARD M.ZOMNIR
W.RODGERS MOORE
DAVID G.RIES
MARY M.DUPLAIN
JOHN W.EICHLEAY,JR.
RONALD J.WERHNYAK
C.JAMES ZESZUTEK
KENNETH G.JACKSON
DONALD W.E88ERT
WILLIAM C.O·NEIL
JAMES S.CRAWFORD,m
JOSEPH E.MADVA
W.GORDON RAUCK
WILLIAM D.SUTTON
CLYDE W.ARMSTRONG
HENRY A.MORROW,JR.
FRANK J.GAFFNEY
WILLIAM W.SCOTT,JR.
JAMES 8.HECHT
CHARLES WEISS
CHARLES R.VOLK
ELI KRIVOSHIA.JR.
EDMUND S.RUFFIN,m
THOMAS J.JACKSON
RALPH T.DESTEFANO
FRANK MAST
RALPH F.SCALERA
DAVID S.WATSON
CHARLES M.THORP,m
G.DANIEL CARNEYWILLIAMM.wyCOFF
JOSEPH DUFF SHUMAN
MICHAEL YUKEVICH,JR.
288-7756WRITER'S OIRECT OIAL NUMBER
July 19,1977
Chris Vlachos,Esquire
Audit Clerk
The Orphans'Court of Washington Co.
Division of Common Pleas Court
Washington,Pennsylvania 15301
Re:Estate of Clifford H.Snyder,Deceased
No.63-68-1052
Dear Mr.Vlachos:
I was disturbed by your letter dated July 18,1977.
I was not present at the audit for two reasons:first,my
client's claim was admitted by the executor at the prior
audit hearing and all counsel agreed that there was no need
for me to attend the continued audit hearing;second,a
proposed decree was to be circulated among counsel prior to
the July IS,1977 audit hearing and this was not done,the
reason being that another creditor had not yet informed the
executor of the amount of its claim.I believe that you were
advised of this fact by Pittsburgh National Bank.
Since I never had intended to appear at the continued
audit hearing and since I knew the audit would be continued,
I did not appear.Again,I am disturbed by your letter and,
particularly,by the fact that there may appear on the record
an indication of my absence which may have been referred to as
"unexplained".I trust you will satisfactorily remedy this
error.
Sincerely,
~'7.JWJJ2'
Keith H.West
KHW:jag
TR·2 REV.iI·62 i.
IN THE COURT OF COMMON :PLEASOF WAS'HINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
NO.63-68-1052
"E~STATE OF CLIFFORD H.SNYDER,DECEASED
SECOND SUPPLEMENT TO THIRD AND FINAL ACCOUNT OF
PITrSBURG·H NATIONALB~lN:K
AND PETER L.SNYDER,EXECUTORS
)
#27482-1
PITTSBURGH,PA.
August 18,1977
l:\t·
SUMMARY
SCHEDULE A
PRINCIPAL -PERSONALTY
I II i
!
Rec~,ipts
Disburs'ements
Pa.ge 3
Page 3
19,413 51~
60 00
Balance
SCHEDULE B
INCOME -PERSONALTY
19,353 51
Receipts
Disbursements
/
Page 4
Page 4
Balance
NET BALANCE
1,798 17
.152190
1,645 27
I;20,998 i 78
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CLIFFORb H.SNYDER,
'-',R·2·A REV.9.62'
THE BALANCE CONSIS.TS.OF :THE ·FOLLOW.IN.G:
.PRINCIPAL -PERSQNALTY
Cash
INCO!-iE ,..PERSONALTY
Cash
/
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19,353 51
II
1,645 27 I
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20,998 78
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rTIFFORD H.SNYDER Ii
lR·2-,6,REV.9-'62
I 'S'c:rtEDULE 'A
PRINCIPAL -PERSONALTY
-
RECEIPTS
,Per Supplement to Third and Final Account 19,413 51 II
Assets Purchased-
Ford-Motor Credit Company Demand
II;N'o'tes~,:a:s ,:f;oTl:ows':
i3/21/77 19,000.00 I6/15/77 19,'000.00
.
S.al~ofl\'ss,ets Withojlt Gain or Lqss..-..~
'I Proceeds ,saTe Ford Motor Credit Company
·;:Denrand.Notes at ,100,.a's foll'ows:
5/4/77 19,000.00
.Carrying value 19,000.00 0 00
8/17/77 19,000.00
Carrying value 19,000.00 0 00 I 0 00
19,413 51 !
DISBURSEMENTS
Per Supplement to Third and Final Account 60 00
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CLIFPORDH.SNYDER
,R-2-A REV_9-Sz'
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INCOME -PERSONALTY
RECEIPTS
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Per Supplement to Third and Final Account
Interest -Short Term Investments
Ford Motor Credit Company Demand
Not-es ..
$19,000 to 5/4/77
$19,000 to 8/17/77
DISBURSEMENTS
Per Supplement to Third and Final Account
Transac.tioncharges on sale of Short Term
Investments
Paid 5/5/77 and 8/18/77
.1;492 91
II
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117 00 I1882630526
1,798 17
104 58
30 00
SD:cw
Executor's compensation
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18 32 48 32
152 90
27482-1
IN THE COURT OF COMMON PLEAS
OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
)
ESTATE OF
CLIFFORD H.SNYDER
DECEASED
)
)
)
)
)
NO.63-68-1052
PETITION SUR AUDIT
The petition of Pittsburgh National Bank and Peter L.
Snyder,executors under the will of Clifford H.Snyder,deceased,
respectfully represents:
That,the testator,Clifford H.Snyder,died on July 6,
1968,leaving a last will and testament dated January 29,1960,
duly probated in the office of the Register of Wills of Washington
County.Letters testamentary were granted thereon to the executors
aforesaid on July 24,1968.
This is the Third and Final Account filed in this estate,
.
the former accounts having been filed at the above number and term.
The testator was survived by a spouse,Evelyn C.Snyder,
whose election to take against the will is dated September 28,
1970,and is of record in the office of the Clerk of the Orphans'
Court.The testator was also survived by issue,to wit,Betty S.
Olson,a daughter,and Clifford H.Snyder,Jr.,a son.The de-
cedent had not married and no children had been born or adopted
by the executor after the execution of his will.
The legatees named under the will are as follows:
Evelyn C.Snyder,surviving spouse,who elected to take against
the will~Pittsburgh National Bank and Clifford H.Snyder,Jr.,
trustees under Article Third B of the will for the benefit of
grandchildren~Pittsburgh National Bank and Peter L.Snyder,
trustees under Article Third C for Clifford H.Snyder,Jr.,and
his issue;and Pittsburgh National Bank,Betty S.Olson and
Peter L.Snyder as trustees under Article Third C for Betty S.
Olson and her issue.
Notice of the filing of this Third and Final Account was
given to the parties in interest on March 21 and a copy of the
notice is attached hereto.
This is the Third and Final Account of your petitioners,
hich encompasses the receipt of certain additional monies trans-
itted to them by the Reeves Banking &Trust Company of Dover,
Ohio,duly qualified ancillary administrator of the estate of the
testator in the state of Ohio.
At the filing of the First and Second Accounts there
were outstanding claims against the estate of the decedent,
primary of which was a claim of the united States of America,
Internal Revenue Service,for delinquent and deficient personal
income taxes,and by decree entered at the audit of those accounts
the entire balance for distribution was awarded to the united
States of America in partial satisfaction of their claim.
Your accountants are advised by the ancillary adminis-
trator that full and final satisfaction of the federal claim was
made out of the ancillary assets administered by them in the state
of Ohio.Other general creditors of the decedent did not receive
-2-
any payment on account of their claims at the audit of these
accounts.Notice has been given to them of this accounting and
audit,so that they may pursue those claims further if they so
desire.At this time,your petitioners are in receipt of notice,
copies of which are attached hereto,from several of·the creditors
whose claims were outstanding,totals of which exceed the amount
available for distribution and are as follows:
1.Claim of John F.Hughes,Trustee,and Reid B.Hughes,
assignees of the Ormond Beach First National Bank in the capital
amount of $44,996.70,plus interest to May 1,1977,for a total
claim of $59,735.64.The Messrs.Hughes·are represented by the(
firm of Thorp,Reed &Armstrong,Pittsburgh,Pa.
2.Claim of Main Lafrentz &Co.in the amount of
$885.50 for professional services rendered to the deceased,
December 21,1967,to October 22,1968.
3.Claim of Kaufmann1s Department Store,Pittsburgh,
Pa.,in the sum of $157.12,representing a balance due on mer-
chandise sold to the decedent through June 1970.
4.Claim of Dr.L.L.Malarkey in the amount of $865.00
for dental services rendered to the decedent.Dr.Malarkey is
represented by Herbert V.Brownlee,Esq.,Pittsburgh,Pa.
5.Claim of the Davis Oil Company in an undetermined
amount.Davis Oil Company is represented by Ira F.Bradford,Esq.,
Coraopolis,Pa.
-3-
Your petitioners pray that the additional funds now
held in their hands be distributed by your honorable court in
accordance with the claims of the creditors proved to be due and
owing and pursuant to the terms of the will.
Respectfully submitted,
PITTSBURGH NATIONAL BANK,Co-executOI
Assistant Vice President
Peter L.Snyder,Co-executor
-4-
•
HERBERT v:BROWNLEE
HARRY D.BROWNLEE
ATTORNEYS AT :LAW
3115 WEST LIBERTY AVENUE
PITTSBURGH,PA.15216
531-4224
March 29,1977
Gary C.Goodlin
Assistant Vice President
Pittsburgh National Bank
Pittsburgh,Pennsylvania 15230
Re:Snyder
Dear Mr.Goodlin:
Reference is'made to your Notice dated March 21,1977,
concerning the filing of the Third and Final Account in the above
Estate.
Please be advised I still represent Dr.L.L.Malarkey
and his admitted claim of $865.00 for dental services rendered to
the decedent,which claim has been admitted according to my
understanding.
Does this mean there might be some funds from which we
will receive at least a partial payment?
I would appreciate having a call or a note from you
concerning this matter.
Sincerely yours,
~y~
Herbert V.Brownlee
HVB/rs
.......
(KluFMAN~'S
DOWNTOWN •MONROEV ILLE •MT.LEBANON'McKN IGHT ROAD.ROCHESTER·FT.STEUBEN W\LL •ER IE
RETURN THIS STUB 11TH YOUR REMitTANCE
vJ(JlH~REF TO DBF
Dept
oPLEASEADDTHEFLEXIBLEFEATURE
TO MY REGULAR CHARGE ACCOUNT
RTA
69 374 768 5
Snyder,C1if H.
c/o Jos.A,RichardsonPNB Trust
Pgh.,Pa.4-5222
CHECK TYPE OF ACCOUNT
REGULAR 0
FlEXI BlE 0
o
-------------------------------~-------,----------_._'--
Your next bill will show all purcha....payments and aedits made.C1ft4lr this billing dote.
BILLING PREVIOUS RETURIlS FINANCE PURCHASES BALANCEDATEBALANCECHARGE
Jun 1970 157.12
(Statement as Requested)
Thank You For Shopping At KAYFMANN'S
SHOPPING SERVICE a ADJUSTMENTS-DOWNTOWN 471-7000 MONROEVilLE 372-1000
MT.lEBANON 563-0123 McKNIGHT ROAD 471-1400 ROCHESTER 774-9100
FT.STEUBEN MALL 264-7341 ERIE 868-5211
--------------------------------------------------
~--------------------------------------------------
Any FINANCE CHARGE shown on the face either represents a minimum charge of 50lf or was determined as follows:
1.For residents of Pennsylvania and all other states except Ohio and West Virginia:- a monthly periodic rate of
Jl.4 %(15%ANNUAL PERCENTAGE RATE)is applied to the Average Daily Balance.
2.Ohio and West Virginia residents - a monthly periodic rate of 1V2%(18%ANNUAL PERCENTAGE RATE)
is applied to the Average Daily Balance up to $600,and a monthly periodic rate of 1%(12%ANNUA(
PERCENTAGE RATE)is applied to any excess thereof over $600.For those customers who have both a
Flexible Charge Account and Revolving Time Account.and if a FINANCE CHARGE is assessed on the Flexible
Charge Account,the Average Daily Balances on both accounts for the current billing period are combined solely for
the purpose of determining that portion of the Average Daily Balance of the Revolving Time Account,if any,which,
when combined with the Average Daily Balance of 1he Flexible Charge Account for 1he same billing period,is in excess
of $600,since only the 1%monthly periodic rate (12%ANNUAL PERCENTAGE RATE)is applied to any
such excess amount.
legend required for Pennsylvania residents -The Service Charge (FINANCE CHARGE)herein contained does
not exceed the equivalent of 15%simple interest per annum on the unpaid balance except that a minimum service
charge (FINANCE CHARGE)of 70lf per month may be made.The buyer may at any time pay his total balance.
Main Lafrentz &Co.
ce'rtified public accountants
C.H.Snyder
3628 Cherrybottom Road
Gahanna,Ohio 43020
FOUR GATEWAY CENTER
PITISBURGH,PENNSYLVANIA 15222 •
412 281 8000
September 17,1970
STATEMENT
Per bill rendered
" "II
December 21,1967
July 19,1968
October 22,1968 II II II
$750.00
115.50
20.00
$885.50
DUPLICATE
KHW:jag 5/3/77 1-2
IN THE COURT OF COMMON PLEAS
OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
IN RE ESTATE OF
CLIFFORD H.SNYDER,DECEASED
)
)No.63-68-1052
)
C L A I M
TO THE CLERK OF ORPHANS'COURT DIVISION:
Index and make proper entry in your official record of
the claim of John F.Hughes,Trustee and Reid B.Hughes in the
amount of $59,735.64 against the estate of the above-named deced-
ent.This claim is filed under Section 3532(b)(2)of the Probate,
Estates and Fiduciaries Code of 1972.
The said decedent,who resided in Washington County,
Pennsylvania,died on July 6,1968.Written notice of this
,
claim was given to Pittsburgh National Bank,Pittsburgh,Pennsy1-
vania 15230 on April 4,1977.
st
&RMSTRONG
ilding
15219
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IN TEE CIRCUIT COURT,SEV~TH
JUDICIAL CIRCUIT,I~AXD FOR
.::yOLT.JS IA COUXTY,FLORIDA
CIVIL ACTION NO.19,621DIVISIOND
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.Defendants
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,This cause'came on to be heard on ~~rch 26,1973 for
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trial,and upon Plaintiff's Motion for Default and SUI:1:1ary Judg-
'..;:.
Jnent,there being present before the Court,Louis E.Comviy,
Company,a'partnersliip,and John F.llughes,Attorney for Defencant,
Attorney for Plaintif~,n.K..Roberson,ISquire,Attorney for P.L.
Snyder,individually,as surviving partner of First Sunny Hill
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Reid B.Hughes,and the ~aid ReidB.Hughes and P.L.Snyder also
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being present in person,and the said attorneys for Defendants
having adnitted before the Court that Plaintiff is entitled to a
Judgment for the amounts hereinafter set forth,including the
'amount of attorneys'fees,and the Court being£ully advised in the
premises,it is u~~n c6nsideration thereof
ORDEHrn and ADJl:DGED as follows:
~1.;Default is hereby Viltered against Pittibur~h Xational..~'..
,Bank as one of the CO-Executors of the Is ta te of C.JI.Snyder,
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That Plaintiff,Ormond Beach First National Bank,.','
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P.L.Snyder~as sole surviving partner and P.L.Snyder and
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".,~B.Hughes,First.Sunny Hill Company,a partnership consisting of',,:'.,.1""."
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I :~i!1 .'."".:\.".a·',do have and recover of and from the Defendants,P.L.Snyder,Reid
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. ..';'.,~.-:-\,.....,...'.:'t..'t~~~~.'".•.,'.. "'},..;'.....•.Snyder ,deceased,jointly and severally,the principal sum of
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$3?,500.00,together with accrued interest through March 26,1973
in the sum of $5,888.70,together with taxable costs herein in the
sum of $108.00,and together with the sum of $1,500.00 as reason-
able attorneys'.fees for the services of Plaintiff's attorneys
herein,ma~ing a total of $44,996.70,for all of which let exe-
cution issue.'.'.
.3.The matters still remaining to be resolved between
the various·Defendants herein be and the same are her~by severed
from this cause,'and shall proceed in accordance with the further
orders of this Court~
'",'
DONE,ORDERED and ADJUDGED in Circuit Court Chambers,
Coul·thouse Annex,Daytona Beach,Vo1us ia County,F10r ida,this
~1~day of ~!arch,1973."
Circui-r:Juci;;c:,'.
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Leon F.Ste'Nad,Juc!gc
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"I ~·BER.EBY CERTIFY that a copy of the foregoing proposed
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Summary and Final Judgment was furnished by mail the 26th
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,,~'day of ~!arch,197,3 to JOHN F.''HUGHES,Attorney for Defendant Re,id
..B.Hughes,Kinsey,Vincent.&Pyle,P.O.Box 3096,Daytona Beach;....
;;~.Florida 32018 and R.,K.,nOBERSO~,Attorney for De~endant P.L.
Snyder,204 Conrad Building,112.West New York Avenue,DeLand,
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/s/Louis E.Conway
Attorney
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CERTIFICA TE 01'SERVICE
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. I HEREBY CERTIFY that a confor~ed copy of the foregoing
Summary and ,Final Judgment has been f\ll1nished by mail'the:ii~
day of ~larch,1973 to JOll~F.EUGHES ,Attorney for Defendant Reid
B.Hughes,'P.O.Box'3096,Daytona Beach,Florida 32018,R.X.
ROBERSO~,Attorney forP.L.Snyder,204 Conrad Building,112
West New York Aven ue,DeLand,Florida 32720 and LOUIS E.COl\l'lAY,
P.O.Box 65,Ormond Be~ch,Florida 32074.
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3Jn ·~ircuit ((ourt
of the
~ebtntbgrubicial Qtircuit
in and Cor
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I,V.Y.SMITH,Clerk of the above styled Court do hereby certify that the foregoing is a
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. d f <::lTl.nl"E~v ,..-p,-:"lITI',T ,.,rTV"t~,'~rr;\true an correct copy 0 -'-'~u.....!.'_~..LLJ.o.u_~.J1 _
in the case of Olil1011D_...B:£..~C1L.Ems.1..J.ihT.IP1IM&!_~_
.----~-------vs._P.ITl'.SBllRUH...l'W.Tl.QNfiL_~'1lI~~_A:L
.----------..cNIL_P,..cTI01L No.JS+-6~J:as the same appears of record
.Records of Volusia County,Florida.
WITNESS my hand and official seal at DeLand,Volusia County,Florida,this
--3QtlL__day of J~~c.h..,A.D.,197.~.
v.Y.SMITH
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As Clerk Circuit Court,
Volusia County,Florida
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By 4:..--.~uL,L~!--_
Deputy Clerk
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IN·THE CIRCUIT COURT,IN AND.FOR
VOLUSIA COUNTY,FLORIDA
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CIVIL ACTION NO.19,621 DIV.D
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ORMOND BEACH FIRST NATIONAL BANK,
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Plaintiff,
...•.Defendants.
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""ASSIGNMENT OF SUMMARY AND FINAL JUDGMENT.,:"
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P1TTSBURGH NATIONALBA~~,ET AL,
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KNOW ALL MEN BY THESE PRESENTS:
That FLAGSHIP FIRST 'NATIONAL BANK OF ORMOND BEACH,formerly
ORMOND BEACH FIRST NATIONAL BANK,a National bal~ing corporation,
in consideration of the sum of Forty-Seven Thousand Seventy-Two
.;....
and 09/100 ($47;072.09)Dollars,lawful money of the United States,
to it in hand paid by JOHN F.HUGHES,AS TRUSTEE,party of the
second part,at or before the ensealing and delivery of these pres-
ents,the receipt whereof is hereby acknowledged,has granted,
bargained,sold,assigned,transferred and set over,and by these
presents does grant,bargain,sell,assign,transfer,and set over
unto the said party of the second part,all of plaintiff's right,
title ~nd interest in and to the Summary and Final Judgment entered
in the above styled cause on March 27"1973,against the defendants
named in said Summary anq Final JUdgment,said Judgment having been
recorded in Official Records Book 1565,page 59,Public Records of
Volusia County,Florida,and in Official Records Book 558,page
572,Public Records of !mrion Co~nty,Florida.
TOGETHER with all sums due and to become due upon said Judg-
ment with any accrued interest thereon from July 31,1973.
TO HAVE AND TO HOLD the same unto the said party of the
second part,his successors and assigns forever.
This Assignment replaces a prior Assignment of Judgment to
party of the second part,executed and delivered by plaintiff
Prepared by Louis E.Conway
-1-200 East Granada Boulevard
Ormond Beach,Florida
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on or ~bout July 31,1973,and apparently lost or misplaced by
party of the second part.
IN WITNESS WHEREOF,the said plaintiff has caused these
presents to be signed in its name by its Vice-President,attested
by it~.Assistant Cast;i(~r,and its ,:O\'pol'ale seal to be affixr.=d,
Signed,sealed and
delivered in presence of:
•....v
this 30th
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day of July,1975•
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FLAGSHIP FIRST NATIONAL BANK OF
ORMOND BEACH,formerly!ORMOND
BEACH FIRfT ,NATIONAL/~ANK.,_...../f
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By ....,.;(.t,c.",..'\-;.,//
Vihe-:President
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ST."TE OF FLORID.-\
COL~'n'OF VOLUSIA
I HEREBY CERTIFY that on this day,hefol~e me,an officer-dull.'
authorized in the State and County a:t'ol'esaid to take acknowledg-
.ments,personally appeared A.DUASr HULL andCH:·\RLES .f.CHRISB!.qj-~.
we 11 known to me to be Vice-Pres iden t and .4ss is tant Cashier,
respectively of FLAGSHIP FIRST !\ATIONAL BA'\K OF OR,\jOND BEACH
jf6l"!':erly ORAIOj\D BEACH FIRST N:\TIO?;:H.:BA?\K:a 1-;a t ional bal"lking
corporation,and they severally acknowled~ed execuTing the fore-
going Assignment under authority duly vested in them by said
corporation and thar the seal affixed thereto is the true corporatesealofsaidcorporation.
",'ITN'ESS my hand and official seal in the County and State last
aforesaid this301h day of Juiy,1975.
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of F''';-l-o-r""'"'i:-(';""la-·aT-
-My commissie,n exp.~res;May 20,1976
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Jl~If"U;I::tto F,,·(1o-r..!H'·f.Ui:ati<Jn.
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1\11 accounts receivable now or here~fter owi:1g to Reid B.H;lghes "J)'
Hanna Enterprise 5,1122 North \'/illi~l.ms Avenue,Portlar~c,Oregon.,
on <Lecount of cO~'l"1n1issioll.~payable (on cquiprncl.t sales to R.P.D.,L-:c.
Alf H.He~1drickscll,La\'.'l.·cnce Oil Ct',p W.J.Avery,and CassiusL.
Peacock,Jr.
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(Addn'ss)_.___________________I
Tdep1tc,r.e -NumLcr ...,--...,.-_.
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PITTSEF!lGH ?'~A TIO:JAL lJ/i>~K.
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TR·2 REV.11-62
_1-.
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
NO.63-68-1052
ESTATE OF CLIFFORD H.SNYDER,DECEASED
SUPPLEMENT TO THIRD AND FINAL ACCOUNT OF
PITTSBURGH NRTIONRL BRNK
AND PETER L.SNYDER
EXECUTORS
#27482-1
PITTSBURGH,PA.
.SUMMARY
SCHEDULE A
PRINCIPAL-PERSONALTY
MARCH 15,1977
Receipts
Disbursements
Page 3
Page 3
SCHEDULE B
Balance
19,413 51
60 00
19,-353 51
Receipts
INCOME-PERSONALTY
Page 4 1,492 91
Disbursements Page 4
Balance
NET BALANCE
1,388 33
2.0,741 84
--------_._--------- - ------- ---------------------
---.
.,,
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TR-2-A REV.9·62
THE BALANCE CONSISTS OF THE FOLLOWING:
PRINCIPAL-PERSONALTY
Cash 19,353 51
INCOME-PERSONALTY
!Cash 1,388 33
20,741 84
I
I
1
-2-.
--------------------------------------------------------,
......."e--
CLIFFORD H.SNYDER
TR-2-A REV,9-62
,SCHEDULE'A
PRINCIPAL-PERSONALTY
RECEIPTS
Per Third and Final Account
S'ale of Assets Without Gain or Loss
19,413 51
1977
Mar 4 Proceeds sale $19,000
Acceptance Corp.
Demand Note @ 100
Carrying value
General Motors
19,000.00
19,000.:00 ,'0 00
,19.,413 51
1977
,Jan 27
DISBURSEMENTS
Per Third and Final Account
Adminis:trative'Expenses
Harvey Stuart,Register of Wills
Fee for Filing Third and Final Account
-3-
o 00
6000
'60 00
.
....--.-,..
..-.
CLIFFORD H.SNYDER
TR-2-A REV,9-62
,SCHEDULE B
INCOME-PERSONALTY
RECEIPTS
Per Third and Final Account 1,339 ~l
Interest-Short:Term Tnvestments
General Motors Acceptance Corp.
Demand Note
$19,000 to 3/4/77 153 aO
I,:1,492 ~l I
DISBURSEMENTS
Per Third and Final Account 80 ~5
Pittsburgh National Bank
Transaction charge re sale of Short
Term Investment
Paid 3/9/77 15 00
Executor's Compensation '9 ;~3 24 23
104 58
BFS/cj -4-
"PITTSBURGH NRTIONRL BRNK
PITTSBURGH,PENNSYLVANIA 15230
March 21,1977
TRUST DEPARTMENT
27482-1
IN THE COURT OF COMMON PLEAS
OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
ESTATE OF )
)
CLIFFORD H.SNYDER,DECEASED)
NOTICE
INO.63-68-+052
Notice is hereby given of the filing of the Third and
Final Account of Pittsburgh National Bank and:Peter L.Snyder,
executors of the will of Clifford H:Snyder,deceased,with the
Register of Wills and Clerk of the Orphans'Court Division of
Washington County,Pennsylvania.
This account encompasses additional funds received
from the ancillary administrators in the State of Ohio and will
be audited before the court at the May session beginning the
week of May 16,1977.We shall be obliged if you will advise
us in advance of that date of any claim you may still have against
the estate of the deceased and whether or not you intend to pursue
it before the court at the time of the audit.
Yours respectfully,
Gary:C.Goodlin
Assistant Vice President
GCG:ld
PITTSBURGH,PENNSyLVANIA 15230
.March 21,1977
TRUST DEPARTMENT
27482-1
IN THE COURT OF COMMON PLEAS
OF WASHINGTO~COUNTY,PENNSYLVANIA
ORPHANS·COURT DIVISION
ESTATE OF
CLIFFORD H.SNYDER,DECEASED
)
)
)
NOTICE
NO.63-68-1052
Notic.e is hereby given of the filing of the Third and Final Account
of Pittsburgh National Bank and Peter L.Snyder,executors of th~
will ofClif.ford H.Snyder,deceased,with the Register of Wills and
Clerk of the Orphans·Court Division of Washington County,Pennsylvania.
This account encompasses additional funds received from the anci,llary
administrators in the State of Ohio and will be audited before the
court at the May session beginning the week of May 16,1977.
At the audit of our First and Second Accounts there were outstanding
certain claims against the estate which were not paid by rea.son of
.the priority of the claim of the United States of America,Internal
Revenue Service.It may be that there are still outstanding claims
against the estate and notice has been given to the creditors known
to us to present their claims at the time of this audit,if any there
may be~Any funds remaining after the satisfaction of all duly
authenticated claims will be distributed by the court in accordance
with the terms of the will and the election of Evelyn C.Snyder,sur-
viving spouse,to take against the will.
We will advise you at a later date of the exact date and time of the
audit.
Yours respectfully,
Gary C.Goodlin
Assistant Vice President
GCG:ld
.------------,--------,.----------------------,---------------,--------,---------------,---~--
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Tuesday,March 22,1977
At 1:40 P.M.
THE HONORABLE.PAUL A.SIMMONS,
:~udge of the said Court
"
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APPEARANCES:.~(,GARY.C.GOODLIN,'ESQUIRE
.r .,,~'l~j~f .';P~t\Sburgh;,Net:ti~nal "..Bapk,~Bui:ld~ng·.f.'.",'::~\,·~P~t!tsburgp,,PA ("j'.iJ1j,:'':i'J;t·,:'•
,.".'Co-Executor?of'the'Estate"'~
...
HEARING ON AUDIT
CLIFFORD H.SNYDER,
TIME:
Estate of
In Re':
'Deceased
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Official Court Reporter
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THE.'COURT :;,The next estate is the,
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estate of Clifford H~Snyder.
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'MR .:,GOODL'IN :,,If,the Court ~lease,
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I'm trust'officer wi th the Pi t ts1?urgh ',.Na tion¥l Bank}.~.~
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Let-me·'askthis:ques-. .
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No~I'm G~ry-C.Goodl n.
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I'm also a "membet of the bar
THE COURT:
.THE COURT:
,1.1.-·MR.GOODLIN:.
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couns·el.~AlsC?,'when',the first and second---
tioh,just .for continuity •..,,Why can't Mr.Harbaugh'.•;:"J,',.",>
MR ...GOODLIN:"There seems to be a -
thei\'h'ave,",sp~:it or changed the'fi.r~~hich he had
.<~~
·have'not had an opportunity to consult with new
re~resent this estate?.....~r
1 "of the Commonwealth.·Mr.'Harbaugh ·has advised 'us
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that 'he',can no longer represent this es~ate .We
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formerly been with.a~~·he believes 'that this was an
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,o'ld firm".that he belonged to"do you know?
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j .:;~'MR.GOODLIN:",
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self and my co-executor.,We'd like to move to
post-pone the'audit to the next session of the court
for that r~ason and alsO ~att th~audit of the
rata ~hare of the balance for distribution.We
claim,has been satisfied and the other general
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R'evenue Service.There are many general creditors
have
of this estate and they/not had any opportunity to•
first and second accounts,the balance in the hands
of the accountant was awarded to the Internal
Mr.Lincoln's advice,I would like to represefit my-:
feel ~hat due to the long,length of time,they havE
-not h~d adequate notice of their opportunity now tc
creditors would now be in a position to take a pro
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.share in the ~alance.I believe that th~:Federal
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pres¢nt their claim again.We'would like to give
them,~t least 'two months between now and the Mayui0:11/
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THE COURT:
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MR.GOODLIN:
records."...
.THE COURT:.
All right.
,
To research their
That sounds reason-
able;Would you please announce the estate of'
Clifford H.Snydei?
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'in a few minutes.)
THE COURT:Mr.Goodlin,what is
your address,in case we want to contact yo~?
the audit of this case will be.continued to ~he
,.National Bank Building,Pittsburgh',PA :15230.
,
in the estate of Clifford H."Snyder?
..
.,
I received no response,
2900 Pittsburgh
.Hearing no response,
I would prefer 'ordin-,'
NO RESPONSE
MR.,.GOODLIN;
THE COURT:
THE COURT:
MR.ZERMANI:
MR.GOODLIN:
mail?
·May list.And,secondly,notice of this audit wil
be g~ven ·to all general and pre.ferred creditors
by ordi~~ry mail or do you want it by certified
'your Honor.
Is'there anybo?y else
'in the courtroom other than Mr.Goodlin int~rested
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IN THE COURT.OF COMMON PLEAS OF WASHINGTON COUNTY,PA.
'.(Orphan's Court Division)~
NO.63-68-1052
,-
Deceased.
In Re:
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.Estate of "'".,.(,~Vl"'r~t t.",,)
""I'.!.,.,.·1i'~~')'>;,I.:.~Ii '\'.'\"It'.!CLIFFORD'.H.·.rSNYDER ,)
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•HEARING ON AUDIT
BEFORE:THE HONORABLE PAUL A.SIMMONS,
Judge of the said Court
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TIME
APPEARANCES:
Tuesday;May 17,1977
.AT 9:50 A.M.
LESLIE CARTER r ESQUIRE
.~~~;;~~;~I~gB~g~:l~~t~~~~~tgh';::PAr'1522~f :
KEITH H.WEST,'ESQUIRE
;-:)290Q':'Gr.Em1:>Bldg.',Pittsburgh,'PA 152 9
Representing John F~Hughes,:C1aiman
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·Janet A.Ja~ks~n
Official Court Reporter
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Mr.Harbaugh.,
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Leslie ..
No,,your',I;!onor,.
Your Ho'n'or,I ',m
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THE COURT:;
MR.'CART~R:
MR.'CARTER.:
:MR;-:CARTEE:
'.THE COQRT:,
,THE-COURT:
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T,hat partnership ,is dissolv~d arid we 'suc~'
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you here wi thMr.Harba'tlgh or what?'
THE COURT::,
•Harbaugh was a partner with the fir~I.am now ; ,•c,
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.,•,'c~ed;e.d to be 'the sore'attorney -for,thi.s estate.';'
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;"MR':'CARTER:I ha~e the,'PetftiOn
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'complicatioI).w,i th ,this es~a te,you Honor.It's in-
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solvent.This'is the third partial acc~unt.At
the filing of tBe first and seciond accounts,distri-,
bution was awarde,d'to:the 'Internal Rev'enue Service,
Unii~d States:Gove~bment of the assets'in payment:
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'time,more monie's have evolved or -they have more
hono.r ,.i~n payment of delinquent and deficient per-
account represents additional'monies received from:
.second acc6unts,no distribution was made to general
All right,in the mean~
At that time,yes,your
Yes,your Honor.This
You mean they've taken
MR.CARTER:
THE ,COURT:
t1F.CARTER:
'THE COURT:
money now?
the ancillary ~dministrator in Ohio,,representing
the sale of real pro'perty there.Fr,om the first and
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all the asset~i the IRS?
sonal"income'tax .
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.Q'eneral creditors.L"::fhei'r cla.ims exceed the assets 0
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announced to,see if:we have'anY,body else that might~·
attorney?
Court,my'name,is Keith West.'
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"'-1:..'associate.~f.Mr.Sn'fd'e0':;,'Joh'n F:~Hugbe~is truste,e:
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w'hat is,your response to 'this cla:lmof'Mr"John H.
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Honor,.we're representing"the trustee.We're asking
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that all,funds be paid to the trustee.
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Reid B..'Hughes.
But the claim includes
in favo~of the composite.kroup of creditors.
composi~'ion Reid Hughes'claim would be submerge?.'
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a matter of precaut~on bec~use he ~ctual~y had the
claim.The---
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the trusteeyin composition?
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to be removed.Are you going 'to amend your claim'r:,.1(';'""J;'(1.",.1"..arflh~~IiIove''Rei'd (Bl:~,Hughe.s ';and just,claim for John
MR.'WEST:That would be fine,'
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motion to that effect on the record?
MR.WEST:,I would mov.e that Reid
$20,000.00 '.And we shall work it out on a propor-
h~ve,as the accountant shows,a little over
any objection to that,Mr.Carter?
B.Hughes be 'removed from the claim and 'be---
At this point,your
All right the motion is
All right,do you have
I have no pbjection.
MR.CARTER:
THE COURT:
THE COURT:
-MR.CARTER:
Honor,I have worked out no percentages.The total
the ~ay of propo~tionate percentages for John F.
"claims am~unt to ~pproximately 62 or $63,000.00~We
Hughes,Trustee?
captioned.case.All ri·ght,now,what do you have in
Clifford H.'Snyder,.deceased,filed in the above
of John F.Hughes,Tru~tee,against the estate of
allowed and Reid B.Hughes is deleted from the claim
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the Dav"is Oil Companyclai~?
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Company,'are you
to be prior to,"the pr6pbrtionate'~'-~......,.~..'...
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has not been a~c~rtain~d;
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·the amount.
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The onii thlng I 'know,
".your Honor,is that the Snyder Srother~operated.'
a---
"THE"COUKT:Are they-the strippers
in Kittanning?
MR.WEST:.Yes~They had a b~si~
•\...ft'
.ness called Sunny Hill farm-,Inc.and Mr ..Hughes.'s
i~terest in it was calle~S~nny Hills Corporation.
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I would assume that he had a fairly.lar.ge interest.'
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in W~shingtdn 'County?
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Cliffo~d Snider lived
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MR.-WEST:I'm no~aw~reoof his
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his estat~ended up in this court~.'
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MR.WEST:"
yes.
MR.CARTER:
MR.WEST:
THE COURT:
,now to post-pone-~~
MR.WEST:
THE COURT:
Evid~ntly he did because
Oh,Clifford Snyder,
.,Yes.
That s correct.
So,you're asking me
I'd like---
'Do you want me to con-
tinue t~e case until the 15th of JU~y so that can
be ascertained and p~bportio~ate shares worked out..'to the satisfaction of.Mr.West?Do you want me to
do this?
MR.CARTER:I feel that"""--
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a general date where we continue audits ,in·the inter-,"
im period in order to dispose of them,which would
be th~15th of July,a Friday.Now"if'you would
inform Mr.West here what the Davis Oil claim is;
secondly,what his proportionffiB share will b~betweel
now and the 15th of July,then if it's satisfied
there would be no objection io close th~i~dit,is
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Yes,your Honor.Thank
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the1~udi;t ,,of .•~r:e ies~a~e of Clifford H.Snyder will..;f·•_,....,1.••:,'"..i ','
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to ,·the..~
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at the ~earing in the above cause is hereby'approved and
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Or'ficial qourt..R,eporter
-The fore~oin~record of proceedings
By the'Court,
Faul A~Simmons,J.',
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IN THE COURT OF CQMMONPLEASOF WASHINGTON COUNTY,PA •..,(Orphan~~Court Di~i~ion),."
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CLIFfORD 'H'-SNYDER,
In Re:
Estate of
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No.·63-68-1052
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APPEARANCES:
.',HEARING ON CONTINUED 'AUDIT
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"'THE Ji'ONORABLE PAUL ",A.SIMMONS,
,Juqge "'of the said'Co.urt . '
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~/''-n~FridaYJ'July r5,1~77
" .At 9:55 A.M.
,LESL'IECARTER,ESQUIRE
'2232 01iveP!Bldg.,·Pit tsburgh;'PA
Repr"esenting the Accountant,
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BEFORE:tila:UJI-a:oQ.,UJa:
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continued audit ·list is .the estate of Clifford
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THE COURT:The next'estate':on today s
H.Snyder ','spelle~S-n':"y,-d-e~~..Mr.Vlachos,
haye you any 6ommunication.ln re~~rd t6.this
·ma t-ter?
MR.'VLACHOS:1.i ve-had no comrri1.1n~catior
with this;9ase,your Honor.
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of Clifford H.snYd,E;91 3;n,~','Wr,\~,-iL,,'t ~s..~",'\,W,ha t we can"J,.,".'•..I ••~.~,'.::
<\•'"of \~"~..,'..~".\/"'\.It;,r 'v ",~..'I,~~.'\.•do"about ~hi§..
(Mr.Zermani,court .cri~r-,leaves the.,
courtroom to make this annouric~~~nt,-returning
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,
".MR.ZERMAN1:
y<?ur Honor.:
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THE COURT:
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'I received no response,
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Do ~e'have,anybody in th.....'..courtroom interested in the estate of Clifford
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THE COURT':Hearing no response '.t.he
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list and maybe 'contact some of ,the attorneys
·to-see w:ha t ,the problem is .
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'.the attorneys ,of record'or anybody else'.inter-
audits 'and·still receiving po·r~sponse fro~,.
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.~•1-'...·.A .',,IN'THE COURT OF COMM6N PLEAS OF WASHINGTON COUNTY,~'.1'~_'.,""".;~'.'"'!I~"'.,\.ir,7 ~.'
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'CLIFFORP'H~SNYDER,
.In Re~:
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No,.'63-68.1052
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BEFORE:
TIME :.j
.APPEARANCES:
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HEARING ON ,CONTINUED AUDIT
"THE .HONORABLE'PAUL A.SIMMONS ~,.
Judge.of the :said.Court,,.,
,·:ruesd'ay','Augl,lst·30,'1977'
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THE,COURT:,~he rteit §state ~s"
~.',"r '.~'ttie ~~tate of Clifford H.Snyderi
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I'm'with the'firm of Cooper,t,
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• i •MR.CARTER:~My'n~me i~Le~lie·
Carter..,.
German,Kelly and,Smi t,h.c:
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ize and de~afl~h~dolla~amounts of each
..
and the third arid final account of.the
,estate of',Clifford H.Snyd,er .This wasc.
'..continu'ed to"allow the e'x;ecutor:to i tem-
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Arid your address?
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MR'.CARTER :'c ,2232 Oliver BUi~'ding,
P.itts~)Urgq,15222.I£'the Court'plea'se',
this is q'~o~tinue~audit hearing of the
p~es~n~~tiori of t~e P~~iti~n ,Sur Audit,,
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of the;~laimants in this estat,e'.The
';'estate is,insolvent and there are insuf-
!,ficient·funds to p'ay the claims·of gen-
eral cr'editors.
,THE'.COURT:.',We,re you able to figure'~~...
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totaled :,the amount of all claims
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MR.,CARTER,:,Yes',your 'Hpnor.Since
/'~...~,"~~~that'time we ',have receiveq.<from all of '~},;~..1 ".J't j ,~.
1';'t.,':.lt~'"f-l -ii",f iii".".;,.t""f~,lilt r,,!~,}'J'~t#the cred£torls~·,the·'ex·act!,.doilarJarnount.,·'.T{iJ c',/,1(,.-.,...".,\:;.L t·,f't /1 '"f ":..6 :'._'~~;;;~ro ,~"r ~~'r ~.,!~.!..~.,,~
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in our hands'for dj:"stributiori,At this
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and a su'ggested Schedule of D,istribution
to those creditors,
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supp1-emeut 'to'the"th:Lrci an~'fin~l ~ccount
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"time I have ~,supple~en~'~a second
THE ..CODR'T:,All.right,.you gent.le-
,',are,aware ofi:.the 'lnsoivency of 'the,...~,.'.'..~..;
Jv1R,'CARTER:"Y,es;'-your.'Honor,they....~.
,':';are".Th.e".',hay'~'i all Qeeq not1fied a'rid t~ey.,
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West,,',your Honor,-An91 ~r~preE!ent 'John'
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.F,'·~ug.h~s·,Try.~tee,and .~e'±d B,Hughes,
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THE COURT:-'-
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the"settlement'·of the~.estate?
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MR:WEST ::",.Yes:"sfr::.{.'
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if you will,of Clifford H.;.S~Yder.
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this then"
THE>/COURT:
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locate,d.,;;,.Flo.r-ida?,
qto flleit?:
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re'tui-:ning in a'few moments:h;
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the courtroom to mak~.this .}a~nno~rl'cement,', ,
Schedu;le ,of
we ,'reagreeable to this·settlement .
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r.*'We're 'the ..largest'creditors-.'..'..,'(.'.~.-~..
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MR.CARTER:..~~Yes;,your.',Honor,.I
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t.,':;'pi f"\~!.~~.f,'~-:i¥\-~d t.t ,,1 ~.would~like to call yo~r attentibn tp th~
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fact that'since the pr'esentat.iph'of'
P~titioh Sur Audit we rec~ive~:another
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Trottnow Agen~y,representing unpaid'
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claim,the last"one.listed h~re,the'.r ,j "*
•insurance premiums.!
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the audit of this estate:isoraer~d~,
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liearing no sud,h.person,
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NO RESPONSE )-.'"":t.---
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THE COURT:
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THE COURT:
the courtroom-,other'than the two,'
. I .~~MR.:'ZERMANI:I recei,ve'dno response.
THE COURT:,'Do we h~ve anybo?y in
,,
interested in the estate of Clifford H.
attorneys.'now before the bar w,ho,rriight be
a re.sponse?
Snyder,.deceased?,
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-,-""MR.WEST:Thank y6u',~your',Honor,.
~t "~I"1""·~".";t •l-~....._,•t,>1~'.,<'/t'~:.,"H~t.f.,".,.- ,'Ji','"-•.,'(t '7't ,(Proceedings conciu'd'e<;l)'~_t;:/.
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and ev.idence are contained fU;Ily.and accurat~ly_in·the n~'t'es
t~~en by me on the hearing'of'~he ~bove'~~use:and that this~
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,;-It • ;copy is a cqrre~t =transcript of the same:
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The foregoing recor6 ~f the prp~¢ed
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ESTATE OF 'No.63 68 -1052
CLIFFORD H.SNYDER,
Deceased
In the matter of the Third,and Final
Account of Pi t tsburgh National Bank
and Peter L.Snyder,Executors
-ADJUDLC~ION AND DECREE
An now March /~~..:::,19...11L,this matter came on for hearing,
audit arid ~istribution of this session and testimony taken;and thereupon,upon due consideration.
ther~<N oJJ~e b~anceferdistribution in the handsiof the Accountant is determined to be,
$',9:3.7,'.and the account is accordingly confirmed;and it is ordered,
adjudged and decreed that the'said balance be paid out by the Accountant in accordance with the
schedule of distribution hereto attached and made Q part hereof,unless exceptions hereto,be filed~c.~reg.or an appeal be taken herefrom sec.leg.,'.'.-...
"SCHEDULE OF DISTRIBUTION
Balance per account ---'-__~I
Additional Debits -Audit
Additional Credits Audit
Balance,~,1
459.06
132.55
$20,672.27
21,131.3~
Deduct Clerk's Costs &Receipt~s 1
Attorney Cooper,German,Kelly &Smith
Davis Oil Company,l,683.11/65933.07x20,998~78
Claim 536.05
John F.Hughes,Trustee and Reid B.Hughes,
Assignees of the Ormond.Beach First National
Bank,59,735.64/65,933.07x20,998.78 Clai~9,024.98
Main Lafrentz and Company,885.50/65,933.07x
20,~98.78 Claim 282.02
Kaufmann's Department Stores,157.12/65,933.07
x20,998.78 Claim 50.06
Dr.L.L.Malarkey,865.00/65,933.07x20,998.78
Claim 275.49
TrottnowInsurance Agency,2,606.07/65,933.07x
20,998.78 Claim 830.18
20,462.73
1,437.75
1,155.73
1,105.67
830.18
NO BALANCE
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RESIDENT DECEDENT
\'&3~Z·j#·_·I{JS-~
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTION.S
COUNTY OF
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WASHINGTON
County of
.CLIFF.~~~:~..:~:::.~.~.THE ~:.~~~~..~F }~~..0
(State full name of decedent)~~
Late of WASHINGTON....................County ~
~::::~A.._~~-~J'"We,JosephA.Richardson,Vice p~~~:ent,Pittsburgh
Na t i~~~J ..J}~~~~.~q .l?*'!.~*'!.t:"~.!§.!},y4.~X.........Executors
of the estate of the above-named decedent being duly sworn,deposeS and says
IA~RTANT:This return must be completed in detail and filed in duplicate,with will attached,with the'
Register of Wills of the County where decedent resided;Return is due within one year after
date of death,unless an extension is granted by the Secretary of Revenue.(Section 703 of
the Inheritance and Estate Tax Act of 1961.)
State of .....
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Decedent died .......,......................,.....July....
(Month)
.......6 ,19 6.8...1 testate leaving a last will,copy of which is hereto attached.}
(Day)(V r)LiXKXlKiXX
"Name and addre ss of attorney or}
other authorized representative to
whom all correspondence should be
mailed.
.......riU$byrghNationaLBank .
414 Wood Street,Pittsburgh,Pa.15222
That as such Executors deponent is familiar with the affairs of said estate and the property con-
stitutin~the as~ets th'~;;~i'~~fairmarket value.
That at the time of death there was no safe deposit box registered in decedent's individual name,or jointly
with,or ~s agent or deputy of another,or in decedent's individual name,with rightof access by another as agent
or deputy,with the exception of the following:-
NAME AND ADDRESS OF BANK OR OTHER INSTITUTION
IN WHICH'DECEDENT RENTED A SAFE DEPOSIT BOX
THIS SAFE DEPOSIT BOX RENTED
IN NAME OR NAMES OF
RELATIONSHIP OF JOINT
HOLDERS TO DECEDENT
================::±===========:::!:=======.-----/
-----.fThatthecontentsofsaidsafedepositboxorboxesareitemizedunderSchedulesofthis
return,with the exception of the follOWing,for the reasons hereinafter set forth:
That Schedule A attached hereto and made part hereof sets forth fullv 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,giylng
the amount still due at death,name of mortgagee,date,rate of interest,and book and page of r,~~ord
.1 .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 dece.dent'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 of the United States to the decedent;all obligations,whether by statute or agreement they
are designated as tax free,of the United States,or any state,or political subdivision thereo~or of
any foreign country,wnich are owned at the time of death;all wearing apparel,jewelry,silverware,pic-
tures,books,works of art,household furni ture,horses,carrillges,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 mortg8!!es held by decedent and of all claims due and owing decedent
at the time of death,and all promissory notes or other instruments .in writing 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.
.....
1
i
:
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 location,and such other facts
pertaining to the business as ~ay 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 true answer to each inquiry
contained therein and in the case of transfers ofproperty,real or personal,within two years of decedent's
'death,in contemplation of decedent's death,or intended to 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 co~y
of the deed,trust agreement or other instrument creating the trust.Therl~is also set forth in said
schedule a list of all property,real and personal,with its value,which pa~ses at decedent's death by
virtue of the exercise by decedent,either individually,orjointly with another,or any power of appoint-
ment vested in decedent,either individually or jointly,by the will,deed,or other instrument of another,
with a copy of the instrument creating such power attached to the schedule.
That Schedule D attached hereto and made part hereof sets forth the names and addresses of all/<
persons beneficially interested in this estate at the time of decedent's death,the nature of their res-
\.pective interests,their relationship,if any,to the decedent,together with the ages at the time of
decedent's death of all minors,annuitants and beneficiaries for life under decedent's Will.It also
contains a statement showing which of the beneficiaries named in the decedent's will,if any,died prior
to decedent,the dates of their death,their issue,andthe relationship of such issue to the beneficiary.
That Schedule E attached hereto and made a part hereof sets forth all property,real and per-
sonal,owned by the decedent jointly with another or others,including intangible,standing in the name
of the decedent and others,plus the date and place of record of instruments effecting the vestiture of
real estate and the date of acquisition of personalty,plus the name,address and relationship,if any,
of co-owners to the decedent.
That Schedule F attached hereto and made a part hereof sets forth fully and in detail all debts
and deductions claimed for and on behalf of this decedent's estate,including funeral expenses paid;
family exemption,where applicable;costs of administration of this estate;counsel fees and fudiciary's
commissions paid or to be paid;cost expended for burial trusts,tombstones or gravemarkers,and reli-
gious services,in consequence of the death of the decedent;debts and claims owing and unpaid at time of
death;taxes accrued chargeable for period prior to decedent's death (except those allowed under Section
651 of the Inheritance and Estate Tax Act);together with a statement of collateral pledged for obliga-
tions,if any.It is agreed that the fiduciary will present proof of said claimed obligations upon re-
quest,that if the amount actually paid in settlement of any fee,commission or debt is less than the
estimated amount claiming and allowed,that the same will be reported to the Register of Wills,and that
the amount of tax assessed can be reassessed in accordance therewith.
(Ex C'Utod~~~~
414 Wood Stree......................................................................................................................._..
(Street Numbe1')
Pittsburgh,Pa.15222.-.
(City 0'1"Town and State)
the totals of the appropriate columns in Schedules "A","B","en,"E",and "F"as directed therein,
been carried forward and properly registered in the Summary.PIT SBURGH NAT~.__,
BY:
That
have
~Subscribed and sworn to before me this ..I.~.
...............-'day of ..¥~19 .7P'..
\1).A9&<V?c~-_
\'()GRACE R.WILSON,_Notary Public
'.'.:'-,,'\:~..,pittsburgh,AI:ezheny Co.,Pa.
"My Commission EXllJires AU2·24,1974
"NOTE:Before signing affidavit make sure all blank spaces in the affidavit and schedules annexed are
filled in with det~):~or the word "None",and in case the assets include rare and unlisted securities,
securities of close or"~amily 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.
,j
.<RCC-34 (h'04)•,..~.COMMON~ALTH OF.PENNSYLVANIA
DEPARTMENT OF REVENUE
BVREAU OF COUNTY COLLECTIONS
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "A"
.REAL PROPERTY
.~...
Real property in Pennsylvania,with statement of mortgage encumbrances upon each parcel at death of dece-
dent.Where property heid as joint tenant or tenancy by entireties,report on Schedule /IE".Property held 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 Commot'lwealth of Pennsylvania should be (1 )(2)(3)/
described by lot and block number,street and street number,together wi th DEPARTMENTageneraldescriptionoftheproperty,with a reference to the record of the ASSESSED VALUE VALUATION
conveyance by which the decedent took title;if a farm'state number of a·FOR YEAR OF ESTIMATED CAUTIONcres;also statement of mortgage encumbrances upon each parcel at death DECEDENT'S MARKET VALUE (Do not writeofdecedent.Taxes,assessments,accrued Interest on mortgages,etc.,are DEATH in this space)to be listed on Schedule "F"and must not be deducted from this schedule.
NONE
,
Insert thi s :total opposi te /lreal property"I Schedule IIA"in the X X X X X
/I As Reported"column on the last page of this return.
•
•RCC,,:~5.c ••
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "B"
PERSONAL PROPERTY
INSTRUCTIONS:This Schedule must disclose all tangible and intangible personal property owned indiVidually
by the decedent,at the time of his death.Property owned by the decedent jointly with another or others
must be listed under Schedule "E".Intangible personal property,titled in the name of the decedent,but
payable at death to another or others,including but not limited to P.O.D.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 MARKEr//UE (Do not write in
this space)
~!f:fO f {90.Y1(AS PER ATTACHED SCHEDULE)$8,490.47 I
Insert this to tal opposite "Personal Property",Schedule "B"in X X $8,490.47 c{/"qa.~7the"As Reported"column on the last page of this return.
Cm~fON\mALTH OF PFNNSYLVANIA
TTL\.NSFER INHEHITANCE TAX
l:l,-r<:SIDENT DECEDENT
SCHEDULE "c"
TRA.NSFEIlS
·-
(1)Did decedent,within two years of death,make any transfer of any material part of his estate,without
receiving a valuable and adequate consideration therefor?(Answer yes or no)~N~o=-_
(2)Did decedent,within two years of death,transfer property from himself to himself and another or
others (including a spouse)in joint ownership?(Answer yes or no)No
(3)If the answer to (1)or (2)above is in the affirmative state:
(a)Age of decedent at time of transfer _
(b)State of decedent's health at time of making the transfer.(Note 1).
(c)Cause of decedent's death.(Note 1).
(4)Did decedent,in his lifetime,make any transfer of property without receiving a valuable or adequate
consideration therefor which was to take effect in possession or enjoyment at or after his death?
(Answer yes or no)No
(a)Was there any possibility that the property transferred might return to transferer or his
estate or be subject to his power of disposition?(Answer yes or no)_
(b)What was the transferee's age at time of decedent's death?------(5)Did decedent in his lifetime make any transfer without receiving a valuable and adequate consideration
therefor under which transferor expressly or impliedly reserves for his life or any period which does
not in fact end before his death:
(a)The possession or enjoyment of or the right to income from the property transferred?
(Answer yes or no)--~N"o~---
(b)The right to designate the persons who shall possess or enjoy the property transferred or
income therefrom?(Answer yes or no)__~N~n~_
(6)If the answer to (5)(b)above is in the affirmative,state whether the right was reserved in decedent
alone 0 r 0 thers ---'----:-__
(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 description of the property
transferred,it's fair market value at date of death,dates of transfers and to whom transferred,with
relationship of transferees to decedent,if any.Submit copy of any trust deed or instrument,if trans-
fers are claimed to be non-taxable,also submit detailed statement of facts on which said claim is based.
NOTE 3:List applicable property below in manner in which provided in Schedules A,B,or E.
ITEM DESCRIPT ION MARKET VALUE
(Estimated)DEPT.VALUATION
(Dept.Only)
Insert this total opposite "Transfers",Schedule "C"in the
"As Reported"column on the last page of this return.
COMMuNWEALTH OF l'ENNSYLV,\NIA
'rni\t,~FEn T~HEH.ITANCE TA\:
RFSIDENT DECEDENT
SCHEDULE "E"
JOINTLY OWNED PROPERTY
..
DSTRlTTIOSS: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 "D",plus date of acquisition,and the name,address and relationship (if any)of co-owners to
the decedent.
Description of Property,Date of Acquisition,N~me1 uni t
Address and Relationship of Co-Owners,and Place ;Value
of Record of Instrument,where Real Estate.I
Florida Bank at Deland,Florida,
Checking account No.24-0803-4
$145.20
(Registered Clifford H.Snyder and
Evelyn C.Snyder,wife)
r;ercentage --
Share
Estate
Valuation
DEPARTMENT VALUATION
CAUTION-Do not Write
In This Space.
Value of Value of
Entire Decedent's
Property Interest
Insert this total opposite "Jointly Owned Property",Schedule"E"
in the "As Reported"column on the last page of this return.
..
RCC-37 (1'2-63)
COMMONWEALTH OF PENNSYYLANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "D"
BENEFICIARIES
(
h
,
BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED'(If step-children or DATE INTEREST OFStatefullnamesandaddressesofallwhoillegitimatechildrenDECEDENTIOFBENEFICIARY
ave an interest,vested,contingent or other-are involved,set STATE YES IN ESTATE
wise,in estate)forth this fact.)OR NO BIRTH
EVf!lvn €Snvder Wife Yes Le2atee and
R D ff1 -,.i.qrv undf!r Trust --_.
Imperial,Pa.
Cliffnrd H .1r Son Yes Beneficiarv under 'Trust
101.,..L 'T'rAA 'P1 ~I'A
,..,1 i !II!P:-l 11)108
RPI 'v S Snn!'l:-lf"n (Nnw 01!'lnn\Dau~hter Yes 8eneficiarv under Trust-
~,Ann r.r:-lnd~hild Vf!S Beneficiarv under Trust-
10':\,...Trp".'Pl;ll''''
Corapolis.Pa.15108
I
,...•T~unn -.,il rl VAG ~·,.i ..,.v "nrl ..,.TrIlG".
1(\1.,,,-"""......1:11,,"'....
Cnr,ann1ia PB 15108
T.inrl ..~T"...n "-',..• .1rl Y".1a ~:,.i..,.v IInrl".,.Trlllat
,n",...~.....,-n,--."
Coranolis Pa.15108
Laura Lee Snyder Grandchild Yes Beneficiary under Trust
101.'T'r....'P1",,...."
1'..,of '"1:1"11;1 (\~.•
Rnh"'rt Snosato Grandchild Yes Reneficiarv under Trust
-Snn!'lAtn Grandchild Yes Beneficiarv under Trust
William SnnSBto "8eneficiarv under TrustGrandchildYes
Deponent further says that all the above-named beneficiaries are liVing at this time except below:
NAME DATE OF DEATH RESIDENCE
~IATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
Will
Administration !No.
D<THE
Year .
(Executor-Administrator
must complete "As
Reported"column #1.)
0 ....:j "'t1 ::tl........en en0II:>....e..en 0 enenen0
....:j c;-o "'t1....e......II:>en 0><"'t1 '0II:>encT........
~0 ~'0
t'%:l CD....en ,....,....'<II:>,....en
Deceased
Late of .
County of
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
CJ:lc:
~~:>::tl
W en CJ:l >-<:
n n?"?"?"
r5 05 ;;:::~---
-G/)-G/)'*-G/)-G/)-G/)-:>en
::tl_en_'g-........ctc..-
-G/)-G/)'*-G/)$.-G/)
>:r.
t:Jct_8"l'J..,-2.
:::lr.c...-:....
I.~
RCC-Bl (6-71)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG
17127
NOTICE OF FILING OF APPRAISEMENT
PETER L.SNYDER
IN YOUR REPLY PLEASE
REFER TO
Inheritance Tax Division
37-134-1
)
In Re:Estate of __C=..:L=..:IF=-=-FO.::.::R:..:.:D=-..::..:H:..:..._S.:.-NY.:......_D_ER -,--_
vlASHINGTON County -Fi Ie No.__6.::...3-_6_8~-_1_05_2 _
Dear ~~.Snyder:
You are hereby notified that the_::::-=-:==:-::o~r_;::i;cgci;;:na~l~~---------
appraisement in the estate of .CLIFFORD H.SYNDER
has been filed in the office of the Re9..ister of Wills of 'tnIAS HINGTON
County on November 23 ,19~,Said appraisement reflects the 'following
valuations:
Real Estate _
PersonaI P roperty__.u.8.,...,4'+-9;v.0.l..4......4~2 _
Transfers _
Jointly Owned -'-_
Tota I --=8=,4rJ.9..::.0=.4:L!7-,-_
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 nine (9)months
(fifteen months when death occurred from December 22,1965 to June 16,1971,inclusive;
and twelve months when death occurred prior to December 22,1965)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.
Date __N_o_v_e~mb_er_2-=3~,_1_.:...Cf1.:.....1 _
DATE OF DEATH:July 6,1968
Note:This is not a bi II.
ALFI-(],TI TOSISigned _
Title APPRAISER I
RCC-39 (5-68)
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SUMMARY
Estate of SNYDER
(Last Name)
CLIFFORD
(First Name)
H.
(Initial)
DATE OF DEATH 7-6-68 FILE NO.63-68-1 °52
Ie
sued
ue.
ason,
respect-
er or
he sum
SED
eturn at
REPORT OF INHERITANCE TAX APPRAISER
I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of WASHINGTON
Pennsylvania,do respectfully report that I have appraised the real and personal property as reported in the foregoing r
the values set forth opposite each item in the last column to the right in Schedules "A","B", "C",and "E".
Dated:November 23,1971 ~E~~'SERI
REPORT OF THE REGISTER OF WILLS
I,the undersigned duly elected Register of Wills in and for County,Pennsylvania,do
fully report that I have allowed deductions in the amounts claimed by deponent,except as to those items where a great
lesser amount is set forth in the last column to the right in Schedule "F",which greater or lesser amount represents t
allowed as a deduction.
Dated:
REGISTER OF WILLS
INVENTORY VALUE AS REPORTED VALUE AS APPRAISED VALUE AS REAPPRAI
Real Property (Schedule A)$-'$$
Personal Property (Schedule B)8 1~90 L.7 8,490 47
Transfers (Schedule C)
Joint -Held Property (Schedule E)
TOTAL GROSS ASSETS 8.L.90 L.7 8.490 47
Less Debts and Deductions NONE NONE
(SCHEDULE F)
CLEAR VALUE OF ESTATE 8,490 47 8,490 47
Valuation of life estates or
annuities ...................$t=l=ESTATE TAX ASSESSMENTS $
FOR USE OF REGISTER ONLY COMPUTATION OF TAX
Tax on $2%$
Tax on $@ $
Tax on $5%$
Tax on $10%$
Tax on $15%$
Exemptions *(*)As evidenced by Charitab
Total Estate Exemption Certificates is
TOTAL TAX $by the Secretary of Reven
Less tax previously paid $t=BALANCE $
Less 5%of tax if paid within
3 months after death $
BALANCE OF INHERITANCE TAX DUE $1=Add interest at rate of 6%from
to $
AMOUNT OF ESTATE TAX ASSESSED $CEstatetaxpaid$L-BALANCE DUE $
Add interest at rate of 6%from t=to $
TOTAL TAX BALANCE $
PAID $
FOR USE OF REGISTER ONLY ADJUSTMENTS
NOTE:Where subsequent adjustments are made to the above computation of tax by the Register of Wills,for proper re
same should be noted below,with short explanation.
~.
~"
Will !...No.AdmlOlstration
IN THE
Year .
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
..CLlFFORP ..H~.S:NXPEn...
Deceased
Late of .ROBINSON.TWP....
County of ....~fASI1IN.GJ'ON
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
,
\.....
,I
.4 t~,I-Fonn RCC-2,l t.""November 23 1971•"COMMONWEALTH OF PENNSYLVANIA DATE """"""""""""""""""""""""""",""".""."""""."."".""........"...'DEPARTMENT OF REVENUE -
RESIDENT INHERITANCE TAX COUNTY ".1!i!.l,$..HJ.NGTQN".."...".".""..."."""".".".BUREAU OF COUNTY COLLECTIONS
HARRISBURG.PENNA.17127 APPRAISEMENT FILE NO..9.3.~~"".9..~.+'9.2.?""""..".."."""""""""
Whereas,CLIFFORD H.SNYDER late of ....................."RQ¥.JN$.QN...l'~.~...........".."...............,...............................................................................................................................................................
in the County of .......;........."...".".........WAs.HING:ro.w.".."...."................"................."....".".".....Commonwealth of Pennsylvania,having died on
the .....................................sixth........................................day of ....."."".......!l..W:.y....."....."..."".......................68 seized and possessed of estate19............,an
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I,...........................ALFRED".T'OS..I....................................................................,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 aU annuities and life estates growing out of said estate,hereby file the following appraisement:
In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after
the expiration of any estate for life or for years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer
inheritance taxes at the lawful collateral rate on any such future interest.
Unit AppraisementDescriptionofAnetValuesMadeforInheritanceTaxPurposes
$
..
PERSONAL:
SEE COPY OF SCHEDULE "B"ATTAGHED TO APPRAISEl'1ENT 8,490 47
~
-
~
>
:
-
Having been duly sworn according to law,I do h~reby certify that the above appraisement is made in con-
formity with law on this ........................02321..................day Of~3?i:ii2~~.
praiser '
..................................................................................................................................................................
............................W~................................,Penna.
!
\vASHINGTON............................................County
.J
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
CLJ::ff..Q~P....H~....$XNP.~..
Deceased.
Late of
......ROBr~sON T.-~JP".
Date of Death,..7':::.?-::.??.
Appraisemel!t Docket Vol.,.3.7..
Page,+.J.4~+.No..9.3..~.9..~+.Q5..?.
Filed in Register's Office,N.Qy."~3 19 71
Amount of tax due,$.
DEPARTMENT OF REVENUE
Received,
Exa.mined and Approved,.
Wrote abo.ut Appraisement,.
Appeal f"om Appraisement,."
t.
..
~
~
~
,
Entered and charged,.
f
..