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Home My WebLink AboutOC1968-1411 - ESTATE OF DIERKEN.... • I IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION NO.63-68-1411 .ESTATE OF ERVEN E.DIERKEN ALSO KNOWN AS ERVIN EARL DIERKEN,ERVEN EARL DIERKEN, E. E.DIERKEN AND ERVIN E.DIERKEN,DECEASED FIRST AND FINAL ACCOUNT OF MELLON NATIONAL BANK AND TRUST COMPANY ,: 1970June18 EXECUTOR ,I-, S U M M A R Y SCHEDULE "A" PRINCIPAL-PERSONALTY Receipts Page '6 $183,390 41 Disbursements :r~ge 'II 57 52q 15 \I, Balance $125,861 26 -SCHEDULE "B" INCOME-PERSONALTY ,. j-Receipts Page 14 $11,643 00 I Disbursements Page 14 $700.31 Amount transferred to Principal . Personalty for payment of ; Administrative Expenses 6,000.00 ' 6 700 31 , ,.Balance 4,942 69 I SCHEDULE "c" PRINCIPAL-REALTY 15 ., Receipts Page 13 000 .00 NET BALANCE $143,803 95 I RLN:kh i • ,. I ...,.. ! ~,-.. ~.'. Balance consists of the following: lRINCIPAL-PERSONALTY Stocks: Armco Steel Corporation,Ohio 528 shares Common Columbia Gas System,Incorporated 100 shares Common Dresser Industries,Incorporated,Delaware 200 shares Common Duquesne Light Company 100 shares Cumulative Preferred,3.75% General Motors Corporation 315 shares Common General Telephone and E1~ctronics Corporation, New York 100 shares Common Koppers Company,Incorporated 200 shares Common R.J.Reynolds Tobacco Company 400 shares Common .. $14,553 00 2,981 25 8,012 51 26,656 88 4,218 75 7,625 00 17,025 00 .. .\ TRW~Incorporated,Ohio 240 shares Common '. 11;370 00 United States Steel Corporation,Delaware 200 shares Common Saving Certificate: Mellon National Bank and Trust Company, Savings Certificate,3/9/67,5%,matures 3/9/72 Cash advanced (See Exhibit No.1 Page 16) Cash on hand INCOME-PERSONALTY 8 650 00 $20,000 00 606 37 $104,254 89 1,000 00 20,606 ~ $125,861 26 Cash advanced (See Exhibit No.1 Page 16) Cash on hand $3,000 00 1.942 69 4 2 69 FORWARD - 2 - $130,803 95 !~ BROUGHT FORWARD ' PRINCIPAL-REALTY Proper.ty 'situate 634 Marne Avenue, Monongahela,Pa. Certain tracts of coal land situate in Fairview Township,Butler County,Pa. - 3 - .... $13,000 00 000 00 $130,803 .95 13 000 00 $143,803 95 -I .1 t - .. 1969 July 18 BROUGHT FORWARD Withdrawal of $15,000. Mellon Bank ' Carrying value" Deposited at Interest in $15,000.00 15,000.00 $000 00 000 00 $176,902 91 Oct.17 ~roceeds sale of $8,000.General Electric Credit Corporation Demand Note at 100.$8,000.00 Carrying value 8,000.00 17 Proceeds maturity of $10,000,United States of America Treasury Bills,4/3/69,6.136%, due 10/2/69 $9,689.80 Carrying value 9,689.80 17 Withdrawal of $2,000.Deposited at Interest in Mellon Bank $2,000.00 Carrying value 2,000.00 000 00 000 00 000 00 23 Proceeds sale of $2,000.General Electric Credit "Corporation Demand Note at 100.$2,000.00 Carrying value '"2,000.00 Dec. 1970 Jan.5 Proceeds sale of $7,000.CIT Financial Corporation Demand Note at 100.$7,000.00 Carrying value 7,000.00 000 00 000 00 1970 Feb. 1969 Jan. Feb. 5 Proceeds sale of $6,000.General Electric Credit Corporation Demand Note at 100.$6,000.00 Carrying ,value '.",6,000.00 Miscellaneous 12 Accountant charges itself with gain on $4,000, United States of America,'2.50%Treasury Bonds, surrendered for redemption and paYment to Internal Revenue Service as credited on Federal Estate Tax '$4,000.00 Carrying value 3,687.50 12 Accountant charges itself with gain on $2,000. United States of America,2.50%Treasury Bonds, surrendered for redemption and payment to Internal Revenue Service as credited on Federal Estate Tax $2,000.00 Carrying value 1,825.00 furchase of Assets 17 $7,000.Deposited at Interest in Mellon Bank 27 $10,000.Deposited at Interest in Mellon Bank FORWARD - 5 - 000 00 $312 50 175 00 $7,000 00 10 .000 00 $17 ,000 00 000 00 487 50 $177,390 41 ..-', ". . , BROUGHT FORWARD $17,000 00 $177 ,390 411969 Feb.27 $4,000.Deposi~ed at Interest in Mellon Bank ~4,000 00 .~..". Mar.28 $1,000.Deposited at Interest in Me llon Bank 1,000 00 Apr.,10 $10,000.Unite,d States of America Treasury Bi 11s,4/3/69,6.136%at 96.898,,".matures 10/2/69 "9,689 80 July 18 $16,000.General Electric Credit Corporation Demand Note.16,000 00 Oct.2 $5,000.C I T Financial Corporation f Demand Note 5,000 00 I, , 22 }$2,000.C I T Financial Corporation Demand Note 2 000 00 I $54,689 80 Cash expended in ahove purchases 54.689"80 "000 00,". I $177,390 41 -Amount t~ansferred from "Income-Personalty for Administrative Expenses 6 000 00 $183,390 41 .\ ( I , : ! : ""-. i ,! I. , - 6 - I \,SCHEDULE:"A" JRINCIPAL-PERSONALTY Disbursements 1968 Nov. Administrative Expenses 11 Guy A.Rodgers:Trip to Pittsburgh,Pa.f6r purpose of taking deposition in estate ,11 T.W.Long: Reimbursement for two extra house keys 14 Washington County Reports: Legal advertising 26 Daily'Republican: Legal advertising $25 00 85 14 00 12 50 ,I 30 Jerry Tregembo:Premium for continuing fire and theft insurance on auto 1969 Apr.16 State Farm Fire and Casualty Company: Payment of net six months premium on auto insurance policy No.SO 216808438 4 50 4 00 May 23 23 Richard H.Piatt: Joseph P.Ames: Appraisal of c,oins Appraisal of jewelry 7 50 5 00 June 4 Dewitt Stevenson: Appraisal of coal asset located in Butler,Pa.50 00 5 Martin R.Hallam: Expenses incurred at auction 5/31/69 19 Butler County Tax Claim Bureau: Payment for tax lien search 143 87 1 00 Sept.12 Merico S.Lingnelli:Real Estate Appraisal 35 00 1970 Apr. Expenses Re property situate Fairview Township, Butler County,Pa, 17 T.O.McCollaugh: 3/7/69 Payment of net 1969 Township of Fairview Real Estate Tax $12.50 9/22/69 Payment of net 1969 Township and School Tax 67.07 4/17/70 Payment of net 1970 County Real Estate Tax 12.50 FORWARD - 7 - 92 07 $395,29 BROUGHT FORWARD Expenses re property situate 634 ~arri~Avenue, Monongahela Pa, 1968 Nov.30 Long~Warne Agency:Payment of net one year premium from 11/21/68 Fire Insurance Policy No.B567639 Grain Dealers Mutual $40.00 $395 29 1969 June Aug. Oct. Nov. 1970 Apr. May 9 Malcolm L.Morgan,County Treasurer: Payment of net 1969 County Real Estate Tax 13 R.A.Paynter,Incorporated: Payment on Liability Certificate No.1004,Policy No.ALB43204 Insurance Company of North America 1 Harry Baird:Mowing grass and , trimming roses and bushes covering peri~d_5/2/69 through 10/1/69 20 .Long-Warne Agency:Payment of net one year premium on Fire Insurance Policy No.B599766 Grain Dealers Mutual Insurance Company 2 Helen Marie Doty,Tax Collector: 7/7/69 Payment of 1969 Ringgold School Distric:t Tax $173.12 7/29/69 Payment of net 1969 City Real Estate Tax 77.96 4/2/70 Payment of net 1970 City Real Estate Tax 83.54 7 Monongahela City Water Company: Services 11/25/68 to 5/7/70 61.65 3.00 81.00 28.0.0 334.62 66.62 7 R.A.Paynter,Incorporated:Payment of first installment of Liability Policy No.ALB43i94 Insurance Company of North America for period 12/17/69 to 12/17/70 8.00 18 West Penn Power Company: Services from 11/22/68 to 5/18/70 FORWARD - 8 - 34.49 . $657.38 $395 29 BROUGHT FORWARD 1970 May 26 Equitable Gas Company: Services from 12/11/68 to 5126/70 June 9 Municipal Authority of the City of Monongahela,Pa.: Sewage service 12/1/68 to 4/30/70 $657.38 387.92 59.04 $395 29 1,104 34 ,I I• ,'. I'I '!i. ., I I $18,314,56 $18,314 it 56 Ii '1, $35.50' 10.00 3.00 1 00 of Wills,Washington County: Probate of Will Ten Short Certificates Three Short Certificates o Sh t C t'f't Register 11/14/68 11/25/68 12/4/68 12/7/68 9 ne or er ~~ca e 1:0013/13/69 One Short Certificate 6/4/69 One Short Certificate 1.00 10/8/69 One Certified Copy of Will 12.50 1/9/70 Cost of Filing Inventory 18.00 82 00 \ 18 Joseph J.Benedict;Attorney: 11/20/68 Payment on account $1,500.00 ,,12/20/68 Payment account 1,000.00on.9/11/69 Payment on account 800.00 12/4/69 Payment on account 1~000.00 2/24/70 Payment on aCf:ount 1,000.006/15/70 Balance of account 2,900.00 8,200 00I 18 Mellon National Bank and Trust Company: Compensation as Executor 9/30/69 Payment on account $4,000.00 12/24/69 Payment on account 2,000.00 6/113/70 Balance of compensation 2,532.93 8,532 93 1969 Loss'on Sale of Assets Jan.8 Net proceeds sale of R.J.Reynolds .Tobacco , I Company,New Jersey,Preferred 5 shares at 60.50 $295.19: Carrying value 317.50 $22 31 10·Proceeds redemption of One Wi·lliam Street Fund, Incorporated,Maryland,Capital,256.957 shares .:It 17.62 $4,527.58 Carrying value 4,589.25 61 67 14 Proceeds redemption of Massachusetts Investors· ~rust Certificate of Beneficial Interest 566 shares at 16.38 $9,271.08' Carrying value 9,950.28 679 20 FORWARD $763 18 . - 9 - Harvester $763 18 1969 Oct. 1970 Jan. 20 7 BROUGHT FORWARD Net proceeds sale International Company,Common,100 shares at 25.75 Carrying va lue Net proceeds sale Sun Oil Company, Cumulative Convertible Preferred, 84 shares at 36.50 Carrying value $2,574.50 3.531.25 $2.25 $3',029.40 ' 4,294.50 956 1,265 75 10 $18,314 56 8'Net proceeds s~le of West Penn Power Company, Preferred "B",50 shares at 52.$2,565.43 Carrying value 3,487.50 922 07 "Feb.3 Net proceeds sale Columbia Gas System, I Incorporated,Common,40 shares at '26.875 Carrying value n,059.22 1,192.50 133 28 4,040 38 1968 Nov.12 Preferred Debts Bebout and Yohe Company: Funeral ,Expenses 1,593 55 1968 Nov. Other Debts 12 Bell Telephone Company of Pennsylvania: Services to 11/1/68 Less: Credit for services not used 11/5/68 to 11/30/68 13 West Penn Power Company:Services 13 Equitable Gas Company:Services $8.84 , 3.28 $5 56 5 31 8 76 Dec. 1969 Jan. 17 Municipal Authority of the City of Monongahela,Pa.:Services to 10/30/68 :Qther Taxes 2 Russell Marino,Register of Wills, Washington,Pa. On account of Pennsylvania Inheritance Tax being 6%on $158,333.34 $9,500.00 Less 5%discount 475.00 FOR W A'R D' -10 - 9 84 $9.025 00 $9,025 00 .29 I 47 $23,977 1 96 " I BROUGHT FORWARD 1970 Jan 2 Internal Revenue Service: In full of Federal Estate Tax per return Form 706 filed,as follows: Surrender of $6,000.United States of America, 2.50%Treasury Bonds $4,000.due 6/15/70 2,000.due 12/15/72 $6,000.00 $9,025 00 .. $23,977 96 Accrued $4,000. 2,000. Cash interest thereon par value at 2.50%' 12/15/69 to 1/6/70 par value 12/15/69 to 1/6/70 _----"-3.L.::.0~2 9.06 18,517.13 -24.526 19 33,551 19 :Miscellaneous , The accountant claims credit for the following securities determined to be worthless, microfilmed and incinerated: The Fortuna'Independence Mines Company ,1,000 shares Inventory Value General Products-Corporation 1 shares Inventory Value $000 00 000 00 .The Ging~r-Mirrt Julep ,Company 1 shares Minox Chemical Corporation. 1 shares I nventory Va 1ue Inventory Value 000 00 000 00 ,Montezuma Consolidated Silver Mines Company 333 shares'Inventory Value 000 00 Pale-Star Copper Co~pany 1,000 shares -11- Inventory Value 000 00 o ()I 00 $57,529 i 15 SCHEDULE liB" INCOME-PERSONALTY Receipts Diyidends Armco Steel Corporation,Common 264 shares 12/9/68 to 3/10/69 528 shares 6/7/69 to 6/8/70 $396.00 1,056.00 $1,452 00 ~'" Columbia Gas System,Inco~porated,Common 140'shares 11/15/68 to 2/16/70 $336.00 100-·shares Paid 5/15/70 ..42.00 Dresser Industries,Incorporated,Common 350 shares Paid 12/16/68 $122.50 200 shares 3/17/69 to 6/15/70 420.00 Duquesne Light Company,3.75%Preferred Stock 100 shares 1/1/69 to 4/1/70 General Motors Corporation,Common 315 shares 12/10/68 to 3/10/70 General Telephone and Electronics Corporation, Common- 100 shares 1/1/69 to 4/1/70 W.T.Grant Company,Common 300 shares Paid 12/19/68 International Harvester Company,Common 100 shares 1/15/69 to 10/1~;/69 :<Oppers Company,Incorporated 200 shares 12/16/68 to 6/15/70 Massachusetts Investors Trust Certificate of Beneficial Interes·t 5,66 shares Paid 12/16/68 One William Street Fund,Incorporated,Capital 256.96 shares Paid 11/8/68 R.J.Reynolds Tobacco Company,Common 400 shares 12/5/68 to 6/5/70 R.J.Reynolds Tobacco Company, 3.60%Preferred Stock 5 shares Paid 1/2/69 Sun Oil Company, $2.25 Cumulative Convertible Preferred 84 shares 12/24/68 to 9/20/69 TRW,Incorporated,Common 240 shares 12/15/68 to 6/15/70 FORWARD -12 - 378 00 542 50 281 28 2,362 50 225 00 97 50 180 00 560 00 67,-92 17 99 1,60000 4 50 232 09 lI.20 00 $8,421 28 9.06 BROUGHT FORWARD United States Steel Corporation,Common 200 shares 12/10/68 to 6/10/70 West'Penn Power Company, 4.20%Preferred Stock,Series "B" 50 shares 1/15/69 to 1/15/70 ~rest-Treasury Bill United States of America Treasury Bills, 4/3/69,6.136%,due 10/2/69 $10~000.'inctement to 10/2/69 Interest-Bonds United States of America,2.50%Treasury.Bonds $4,000..12/15/68 to 6/15/69 $119.13 2,000.12/15/68 to 6/15/69 59.56 Accrued interest from 12/15/69 to 1/6/70,date bonds were surrendered in part payment of Federal Estate Tax Demand Notes CIT Financial Corporation Demand Note Interest collected during the period 10/1/69 to 1/1/70 $8,421 28 840 00 262 50 $141 '27 $9,523 78 310 20 '1871 75 General Electric Credit Corporation Demand Note .Interest collected during the period 7/10/69 to 1/5/70 461 85 lDS,erest-Savings Certificates' Mellon National Bank and.Trust Company, 5%Savings Certificate,dated 3/9/67, due 3/9/72 $1,000.Interest received 3/9/69,9/9/69 and 3/9/70 .$75.00 Mellon National Bank and Trust Company, 5%Savings Certificate,dated 3/28/68, due 3/28/69 $10,000.Interest received 3/28/69 500.00 603'12 I I: I: Mellon National Bank and Trust Company, 5%Savings Certificate,dated 12/29/66, due 12/29/68 $3,000.Interest received 12/30/68 FORWARD -13 - 150.00 2 d 00 $11,349"85 {I ,I BROUGHT FORWARD Interest-Temporary Deposits Deposited at Interest in Mellon Bank In~erest received during the period 1/1/69 to 10/17/69 Disbursements $11,349 85 2 3 15 $11,643 00 June 18 Mellon National Bank and Trust Company: Compensation as Executor 1970 Apr. Acministratiye Expenses 23 Treasurer,County of Washington,Pa.: 4/17/69 1969 County Personal Property Tax 4;23/70 1970 County Personal Property Tax Amount transferred to Principal-Personalty to pay Administrative ExPenses $43.53 74.63 $118 16 582 15 $700·3l~ 6 000 00 $6,700 31 ~ -14 - .'.'~",;1.'~, .-/ AFFIDAVIT OF EXECUTOR STATE OF PENNSYLVANIA) )SS.: COUNTY 'OF WASHINGTON) Per sonally before me,the undersigned authority,a Notary PubEc in and for said County and Stete,appeared ARLIE W.OTT,TRUST OFFICER of MELLON NATIONAL BANK AND TRUST COMPANY,who,being duly sworn according to law,deposes and says that MELLON NATIONAL BANK AND TR UST COMPANY is the executor of the estate of ERVEN E.DIERKEN,A/K/A ERVIN EARL DIERKEN,ERVEN EARL DlERKEN,E.E. DIERKEN,and ER VIN E.DIERKEN,deceased,tha~the following schedules constitute a complete inve:ltory and appraisement of the real and personal estate of ERVEN E. DIERKEN,A/K/A ERVIN EARL DIERKEN,ERVEN EARL DIERKEI\,E.E.DIERKEN, and ERVIN E.DIERKEN,deceased,except real estate outside the Commonwealth of Pennsylvania;that the figures opposite each item of real and personal estate in the following schedules are determined and stated by the undersigned to be the fair value of said items as of the date of the decedent's death,based upon a just appraisement of each item made by the above named Executor. Sworn and subscribed before me this S"d.. ~N ota"ry Public SARA M.VAN KIRK.Nol~'Y Public Washington.'''~''''!i'::.C;""tY.Pa.My Ce';".J..:ros OCtC::'31 L.l~,O TRUST OFFICER of MELLON NATIONAL BANK AND TRUST COMPANY .:-,.......-.. ',:" EXECUTOR ESTATE of ER VEN E.DIERKEN, A/K/A ERVIN EARL DIERKEN,ERVEN EARL DIERKEN,E.E.DIERKEN,and ERVIN E.DIERKEN,DECEASED INVENTORY AND APPRAISEMENT of the goods and chattels,rights and creditE which were of ER VEN E.DIERKEN,A/K/A ER VIN EARL DIERKEN, ERVEN EARL DIERKEN,E.E.DIERKEN,and ERVIN E.DIERKEN,late of 634 Mc.rne Avenue,Monongahela,Washington County,Pa.,t3.ken and made in •,f~~T confor:nity with the above affidavit..'" PJ!:RSONAL ESTATE SCHEDULE Cash $•87 241.32 042-368-761 $'683.82 442.50 W,estern Pennsylvania National-Bank Monongahela Office Checking Account No. Balance 10/6/68 Less checks cleared subsequently ..,• Fir st Federal Savings and Loan As sociation of Pittsburgh Savings Account No.01-01-40678 Balance 10/6/68 R.J.Reynolds Tobacco Company,Preferred Stock Dividend payable 10/1/68 ... $3,764.44 4~50 Estate of Robert E.Dierken Executors commission due Decedent Monies advanced by decedent for payment of miscellaneous expenses $301.48 144.99 446.47 Grain Dealers Mutual Insurance Company Return premium due to deletion of contents coverage on Fire Insurance Policy No.B567 -639 Grain Dealers Mutual Insurance Company Refund of unearned premium on Fire Policy No.H-390-690 3.00 48.00 ,.'Treasurer of the United States Veterans burial allowance Social Security lump-sum death benefit Washington County,Pennsylvania Veterans burial allowance $250.00 216.00 466.00 75.00 $1,000.00 $10,000.00 $3,000.00 Mellon National Bank and Trust Company (Principal Office) 5%Savings Certificate Dated March 9,1967 Due March 9,1972 @100.00 Mellon National Bank and Trust Company (Principal Office) 5%Savings Certificate' Dated March 28,1968 Due March 28,1969 @100.00 Mellon National Bank and Trust Company (Principal Office) 5%Saving s Certificate Dated December 29,1966 Due December 29,1968 @100.00 1,000.00 10,000.00 3,000.00 $4,000.00 'The United States of America 2 1/2%Treasury Bond of 1967 -72 Dated June 1,1945 :0ue J une 15,1972 Accrued inter'est from 6/15/68 to 2 - @ 92.1875 10/6/68 3,687.50 30.87 $2,000.00 264 Shares 140 Shares 350 Shares •100 Shares 315 Shares The United States of America 2 1/2%Treasury Bond of 1967-72 Dated November 15,1945 Due December 15,1972 Accrued interest from 6/15/68 to Armco Steel Corporation (Ohio) Common Stock ($10.00) The Columbia Gas System,Inc. (Delaware) Common Stock ($10.00) Dres s er Industries,Inc. (Delaware) Common Stock ($0.25) Duquesne Light Company (Pennsylvania) 3.750/0 Preferred Stock ($50.00) General Motor s Corpor ation (Delaware) Common Stock ($1 2/3) @ 91.25 10/6/68 @ 55.125 @ 29.8125 @ 40.0625 @ 31.625 @ 84.625 $1,825.00 15.44 14,553.00 4,173.75 14,021.88 3,162.50 26,656.88 100 Shar es 300 Shares 100 Shar es 200 Shares 56£)Shares 256.957 Shares 5 Shares General Telephone &Electronics Corporation. (New York) Common Stock ($3 1/3)@ 42.1875 W.T.Grant Company (Delaware) Common Stock ($1 1/4)@ 39.8125 International Harvester Company (New Jersey) Common Stock ($20.00)@ 35.3125 Dividend of $.45 per share payable 10/15/68 to stockholders of record 9/13/68 Koppers Company,Inc. (Delaware) Common Stock ($5.00)@ 38.125 Massachu~etts Investors Trust (Massa~husetts) Certificate of Beneficial Interest ($0.331/3)E1l7.58 Dividend of $.107 per shar e payable 10/21/68 to stockholders of record 9/30/68 Th('~One Williarn·Street'Fund,Inc. (Maryland) Capital Stock ($1.00)@.17.86 R.J.Reynolds Tobacco ·Company (New Jersey) 3.60%Preferred Stock ($100.00)@ 63.50 - 3 - 4,218.75 11,943.75 3,531.25 7,625.00 9,950.28 60.56 4,589.25 317.50 400 Shares 84 Shares 240 Shares 200 Shares 50 Shares 1,00'0 Shares ; , 1 Share 1 Share 1 Share 333 Shares 1,000 Shares R.J.Reynolds Tobacco Company (New Jersey) Common Stock ($5.00)@ 42.5625 Sunray Mid-Continent Oil Company (Delaware) Common Stock ($1.00)@ 51.125 TRW Inc. (Ohio) Common Stock ($1.25)@ 47.375 ' United S'tates Steel Corporation (New Jersey) Common Capital Stock ($30.00)@ 43.25 West Penn Power Company (Pennsylvania) 4.20%Preferred Stock,Series B @ 69.75 Dividend of $1.05 per share payable 10/15/68 to stockholders of record 9/27/68 The Fortuna IndepJndence Mines Company (Colorado) Capifal Stock (Par Not Shown) (Stock ap~roved wor thles s 11/1/55 -Letter from Se~retary of State of Colorado) General Products Corporation (Pennsylvania) Clas s B Capital Stock (No Par) (Stock approved worthless.Company went Qut of existen~e 12/11/35 -R.D.Fisher,Jr.) The Ginger -Mint Julep Company (Maryland) Common Stock,Class A ($25.00) (Stock approved worthless -Letter dated 11/18/66 from State of Maryland) Minox Chemical Corporation (Delaware) 8%Preferred Stock ($5.00) (Stock approved worthless.Charter forfeited 1934 -R.D.Fisher,Vol.XII),--.... Montezuma Consolidated Silver'Mines Company (Colorado) Capital Stock ($1.00) (Company became defunct &Inoperative on October;14,1924 -R.D.Fisher.,Vol.7,M) Pole-Star Copper COlnpany (Delaware) ,Capital Stock ($1.00) (COlnpany becanle inoperative and void on March 17,1920 -~etter dated 10/8/35 from Secretary of the State of Delaware) - 4 - $17,025.00 .4,294.50 11,370.00 8,650.00 3,4.87.50 \ 52.50 - 0 - - 0 - - 0 - - 0 - - 0 - - 0 - 1951 Chevrolet Sedan (Sold) Coin Collection (Sol¢l) Household Goods (Sold) Jewelry (Sold) Piano (Sold) $155.00 140.00 333.10 183.00 175.00 Total Personal Property Appraisement REAL ESTATE SCHEDULE REAL ESTATE IN PENNSYLVANIA PARCEL I $175,323.36 ALL that lot or parcel of ground known as Lot #102 in the J.W.Lockhart &Company's Plan of Addition to Monongahela City,fronting 50 feet on the Southern side of Marne Avenue,together with improvements consisting of a two story frame dwelling and a separate one car garage,known as 634 Marne Avenue,Monongahela, Pennsylvania.For recording see Deed Book Volume 717, page 497"Washington County.$13,000.00 PARCEL II ALL of the coal in,upon or under those four (4) ce rtain tra:cts of land situate in Fairview Township,Butler County,Pennsylvania,as referenced by recording in the Recorder I s Office of Butler County,Pennsylvania,in Deed Book Volume 682"page 497.- 0 - Total Real Estate'Appraisement RECAPITULATION Total Personal Property A?praisemerit To~al Real Estate Appraisement Total Appraisement MEMORANDUM OF REAL ESTA 'TE OUTSIDE THE COMMONWEALTH OF PENNSYLVANIA None - 5 - ., $13,000.00 $175,323.36 13,000.00 $188,323.36 ,. l\ /1./(0 to s-~1-/.Jj.t I INVENTORY AND APPRAISEMENT IN THE ESTATE OF ERVENE.DIERKEN,A/K/A ERVIN EARL DIERKEN, ERVEN EARL DIERKEN, E.·E.DIERKEN,and ERVIN E.DIERKEN,Deceased '. .. "~ Filed------------_: .¢.... -':"'t .. ~.~ '-- 19 '0. -j (f' ---------- SlllA\;:0 a31S183~ONI~!'1!/.l llJ~;sntJ fl G :V I!d s=;.I·~vr Oir-r Attorney':Joseph J.Ben.edict,.~Sj~e Mononga1(1l~Pr'!p.J 1""f» ':J Iy??\v 1\~,)/ .\~Df«l?O-P~li11o 1970 Jan.5 Inventory £iled SCHEDULE "c" PRINCIPAL-REALTY Receipts -15 - $13,000 00 , EXHIBIT NO,1 Payment on account of distributive shares: PRINCIPAL-PERSONALTY Mellon National Bank and Trust Company, Trustee under the Will of Erven E,Dierken,Deceased for Edi th Dierken: Advancement on-account of principal distribution 1/28/69 Cash. 10/21/69 CashI INCOME-PERSONALTY Mellon National Bank and Trust Company, !Trustee under the Will of 1Erven E,Dierken,Deceas~d for Edi th Dierken: Advancement on account of 'income distribution 6/11/69 -16 - $10,000,00 10,000,00 "1.•• t. $20,000,00 3,000,00 '" COMMONWEALTH OF PENNSYLVANIA) SS COUNTY OF WASHINGTON ) ARLIE W.OTT,Trust Officer of the MELLON NATIONAL BANK AND TRUST COMPANY,the above named Accountant,being duly sworn according to law deposes and says that the disbursements sh~wn in the account have been made to the parties entitled thereto;and that the account as stated is true and correct as he verily believes. rustOfficer Sworn to and subscribed before me this I j.day A.D~1970 REQUEST FOR DISTRIBUTION Accountant requests that distribution be determined. by the Court in accordance with the Petition for Distribution to be offered in/evidence at the audit of this account. Mellon National Bank and Trust Company, I' 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 VIashington I ss: State of Pennsylvania Personally appeared before me,a Notary Public in and for said county and state, _.~~_~_!'J__!h.9.!!!p.~.Q~,who,being duly sworn,deposes and says:thaL_,;?h_~...__is the ~_~9.~~~E~~._...__..of The Monongahela Publishing Co.,a Pennsylvania corpora- tion,and i:s agent in this behalf:that the said company is the publisher of The Daily Republican published daily except Saturday and Sunday,having its place of business at Monongahela,Washington County,Pennsylvania;that E,e said Daily Republican was established in the year of 1846;that the printed notice or advertisement,attached hereto is a copy )f a notice or advertisement,exactly as printed or published,which appeared in the said newspaper in its regular issues on.the following,dates: MONONGAHELA,PA. • THE DAILY REPUBLICAN'-....... i-~~--Ge..,.....'c ' i ~~~'};'.ment' i EXECU'.k!"';O;;"CB- JESTATE ot Erven E.Dlul(fn .-II:-a Erven Earl Dler1l~n ....a ErvenlEarlDlerke,n a·k-a B.E..D1ltkenla:ld Ervin E.Dlerkm deC.ased latei of MOhongahela.Washington County'Pennsylvama. Letters Testamentary upon theaboveestatehaVingbeengrantedtotheundersigned,notice Is hereby ,gIven ~o thos.e indebted thereto'tomakeIm~edlat~payment and to,those haVing clauns or demands to I present tbem for lettlementMellonNationalBankand TrustCompany.Executor40SouthMainStreetWashingtonPelUlsylvanla 1530110sephJ.BenedictAttorney 253 West MaiD St,~g~~~~er2~ltll.Pl~6tI15oa---_....J November 5,12,19,1968..........._-----_.._------_._--_._-----------------------.._------------_.__.._---..-._.-._--------__--_.----_._-.---•._--_._.._--.---____..-.._--._-__-_..------ T ~-..--....---..--..-.--__.~_~~.~_~_.2_f ~!..y.~~__..~.~__J?_~_~!'k:~~.._...-----------------.------...._ ~that the affiant or the corporation in behalf of which ~t~......__is acting is not inter-~l ested in U·.e subject matter of said notice or advertising and that,all of the allegations ofJ~this affidavit as to the time,place and~acter of t·'cation are true.~'"----,--..--.._.._..--....---_.._---~~---..---------------....-----..--..--_:----..----,~;:~~~~;;L - :::Notarv Public•1J;,;i"'~~- -------------------------------------------------------------- Washington County Reports Washington,Pennsylvania (PUBLISHED BY WASHINGTON COUNTY BAR ASSOCIATION) PROOF OF PUBLICATION In compliance with the Newspaper Advertising Act of May 16,1929,P.L. 1784 Sec.3,paragraph,;(3)and (25). COUNTY OF WASHINGTON l STATE 01'PENNSYLVANIA (SS. Personally appeared before me,a Notary Public in and for said County and Commonwealth,CHA~LES C.KELLER,who,being duly sworn,deposes and says:that he is thc 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 establshcd 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,datcd November II,1920;that the printed notice or adver- tisement attached hereto is a copy of a notice or advertisement,exactly as printed or published,which appeared in the said legal pcriodical in its regular issues on the following dates: ...NQy.~~Q~;r._._z.,H_,7..L_.).~.§.§_......"__ that the affiant or the corporation in behalf of which he is acting is not interested in the subjcct matter of said notice or advertising and that all of the allegations of this affidavit as to the time,Rlace and character of the publication are true.~-f----l!2.--lJ:il...~~/~~ Sworn to and subscri efore me this KATHE~INE C.YARD,otary Public WaShington,Washington Co.Pa. My Commission Expires' Novellher 1,1969 Estate Notices The Register of Wills has granted letters, testamentary or of administration,in the following estates.Notice is hereby given to all persons indebted thereto to make payment without delay and to those hav- ing claims or demands to present t'hem for settlement to the Executors or Admin- istrators or their Attorneys. • • • • •• ••• • • • • • • •• IHERKEN;ERVEN E.,a/k/a ERVINEARLDIERKEN,"a/k/aERVENEARLDIERKEN.a/k/a E.E.DIER.--KEN.a/k/a ERVIN E.DIERKENDec'd..'., Late of Monongahela,WU!3hingtonCounty.Penna.".__-.~-r ----. Executor:MeHon National -Bank &Trust Co.,40,South Main St'::-'Wash-ington.Pa.15301', Attorney:'Joseph J.Benedict.253 W.Main St.,Monongahela,Pa.15063 .'~ i.'I"y 1 ~:....'1'; \ \ ..,. ;~ i"•.';~,:~ /I~ ".,,,-- // \", <>. , 'f .,asttlll/jiOn C01;l;,ty,<BS. t do certifrrthat :/Have gfl1'en lenal notice to alt peno,,' ~oncef~;~d of the filing of thi 6{tfiM acoount In the manner pre· sui/jed by Statute (U/d RuM 0/Court,as eJidenced by 'proofs -.thereof filed to No.b ~-70 -3 70 Witrless my iHlnd a.nd official seal this .~!~'\da,~~"DI....._~._~.__..._.._.__..•,91!)- ,~~~- .,l....'Reo;8tsr of Will. •'i :·~t·-i ":!;:.·v· "'4' '~ -n L.i i-' TTl '" .. --.Je;:::, ....&=" C-.=r- 0"') -c:::r EXECUTOR BALANCE DUE -$143,803.95 Fee - FIRST AND FINAL ACCOUNT OF ESTATE OF ERVEN E.DIERKEN ALSO KNOWN AS ERVIN EARL DIERKEN, ERVEN EARL DIERKEN,E.E.DIERKEN AND ERVIN E.DIERKEN,DECEASED .':--~!. ';,~IN THE COURT OF COMMON PLEAS OF WASHllilGTON ' COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION NO.6~'-c:.~-/.i,//~ DK1 (£L{-(jb-Ay-d.?b :r::=:;o F "l ~~~~ed (J)C')c:s:~en :;:~(j') ----t inG~rt:~--I ::u :.-o . z~::::: 0...",.)::>- O-'=:::?:;:::~-or-c... :>(/)0 JOSEPH J.BENEDICT Attorney-at-law Monongahela,pe.nnSY1~.rtJO IInt1 nuw,CO ",Pl..-./... ,.the wlthm aoooll"t ',.tRtJ 0IGffI ~'lJonfirlt1atlnn," MELLON NATIONAL BANK AND TRUST COMPANY .-,.--.......... J~f .,. ,?'~ '~-_.._---:--- !~~t _,.' --. ,, •~-, ·lI fI,J j -,.o"~:.~'..i :-;--"y ~\:."'~""''-~"=--'------""--='" _~~~I,~ ~~ ;tr ~ ;~ ~ .~ I ~ ,. .:' ., 11t t1Jt Qtnurt nf Qrnmmnu JUras nf ~asqtugtnu Qrnuuty ®rpqaul1 ~Qrnurt minininu j In the IDliitter of the Audit of Account in -r ~c::/}' Estate of~.-:::~~===----=-~:..::/~~..:::.::.==~~~~~-{ TO THE AUDITING JUDGE: ,,-: ,.~'....'.~{3-£r/y/(4NO"-~-'--=--:::"'~':"":""---:'~~--4r-(;C-------- Enter'__--=-ry_-f ,appearance for --'~::::..·-::..,:....~.----:-_--,-__ ~1-t...=0 ~ Q)$ot~~ rn ~fi:1 :+.S :+....,I-<l::-::l0 0 ~t)$ot~t):J<Q "...«0 \+-t....,:a ~::l<:+ Q)tC.... ;:l ~.....~ ,0 ~ z r'.e 4 rlf--·If';(,r L t,~i!I' '7 l~t1'!I(P!1 3 58 RUSSELL MARINO' EGI )TE i OF WILLS \1,.l\SIIN(;ON CO.,PA. >.Q),e•0'·..',ti~··<: J!'!!P"'~------------......--:------------------~---~---~-..-~..•.--~~._~~-~.--, ,~-PETITION SUR AUDIT , IN THE ORPHANS'COURT OF WASHINGTON COUNTY T"tat.Form J No 9.~.~~.~.~~1.U ::. \\. ~B-.y.~~..~~~.~~~~~,~.RY.~N.~AgJ:....P.~gKEN,Fiduciary_¥~g~:r?:.~~~~.<?~.;J?~.~..~~g..~. ~~.·~~~.~~.~.~.~~..~.~.Y.~N..~.!..P.~~~~N.1.........I.r.!+.~J;..g.9.m.p.~n.Y_,E;Ke~J.1.tQx -.., Deceased ~~~-~~~ Decedent's death g.~.~9:'?~!...?~..J9..l??__Grant of Letters __...Q~~~1?~X ?~I...~~.l??. This is the ~~.~~~.~E:~..~~.~~account filed in this estate If there have been !formerl'(:fc~<;)l::n'\fS filed in·,tIiis'est.ate,list file number or number and term . Election to take Not Applicable Under or Against will.(cross out one) Date Election Place of; Filed Record _ Name of surviving spouse ~~~.Ap.P.H~~J?J~______._. list issue,where material: Did decedent marry after execution of will?On9icate)~No.Any children born after execution of will?Ondicate) x~No.If answer yes,name them ___. Legatees Robert E.Dierken Relationship Son Interest Deceased Fiduciary,if deceased or not sui juris Mellon National Bank and Trust Company,Trustee for Edith Dierken and children of Robert E.Dierken Daughter Grandchildren Life Tenant Remaindermen List,if exceptions to above:Lapsed:Give Cause: Article Second~Robert E.Dierken died November 6,1967~ If partial intestacy,give facts: Notice to interested parties.Have all parties,having either vested or contingent interests and all crediors entitled to notice (Court Ru1e"No.9,:pdfa'grapn C'Section-6:'Subc!ivision c)received written notice of the filing of the account and of call of audit?Yes.~ If any exception give cause:. '., Fi Ie copy of Notice J . .--T"_'.'_:~~.~"-_:._,_'" and date of mailing ~~y...7.,~~IQ..........................................•:.~:::..:;:~:~.:..:.:..-::..-..:.~:;:, . .-<,.,! -4 • ~. :'. " Is estate subject to the filing o.f.,a f~d~rpl Estate Tax Return?....x~~.a..Rej;lJX.n.filed..J.anJ.la.r.¥..5.,...i9.7.0.•........... ..Closing letter received March 25,.1970A~'tu~1 'payment made on Pennsylvania Transfer Inheritance Tax.Amount $9..I..9.?~.,,-.9.Qj$.9.,.~Q.9 .•.Q.9..L~~.s . .discount) If the Will makes any portion of estate subject to a life-estate,'give name and birth date of li~e tenant : . ...................:;If;~Ut.lJ,Jh~~J5..~n~$.~l'.t~mR:e.r...~.9.,..:l9.Z.Q :;,,. Give Na~es 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. None .:.\ 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: None ~~-...-...--. ~",,:"f"-..., "-. ','. _. ~ Balance 'for distribution per account, Itemize any additional debits not shown by account: ._."c(1~ See Schedule "A"Attached.-.... Total additional debits (Add) Itemize any additional credits not shown by account: ..~~!~l~',~"-·t=:"'SLeeSehedule "A"Attached(~..'...,,u ' Total additional credits (Subtract)- Balance for distribution $. $. $. ;'\,~', $..". \,'. -. If balance for distribution is no't in'cash,list each item h~ld in kind,giving appraised Value (or distribution Value); See Schedule "A"Atta'ched T "'''';1 I.<;.,. )....\,..""", T ')~;';"')1·--..,;....·T'"';' , -"-.')-, ...!...,,~......:-:-;.~.~ ~.~-;...~'"..-:--t·r ""-p'.:..,..:',.. r---_"_;"-T ,-;0-'" ) #AIC No.101-305 ESTATE OF ERVEN E.DIERKEN,A:"'SO KNOWN AS ERVIN EARL DIERKEN,ERVEN EARL DIERKEN,E. E.DIERKEN AND ERVIN E. DIERKEN,DECEASED Receipts and Disbursements si:p.ce filing First and Fir~a1 Account through August 24,1970 Balance per account: PRINCIPAL -PERSONALTY ADD: $125,861.26 Received 400 shares R.J.Reynolds Industries,Incorporated,Common in exchange for 400 shares R.J.Reynolds Tobacco Company,Common Stock LESS: $17,025.00 $17,025.00 o Expenses re property situate 634 Marne Avenue,Monongahela,Pennsylvania: Monongahela City Water Company, Final Service at Residence $ West Penn Power Company, Service to July 17,1970 Mur-icipal Authority of the City of Monongahela,Final Service Register of Wills,Washington County, Filing Fee Malcolm L.Morgan,County Treasurer, Pay:rnent of net 1970 County Real Estate Tax Harry Baird,Mowing grass to date Helen Marie Doty,Tax Collector, Payment of net 1970 School Real Estate Tax Expens es re property situate Fairview Township,Butler County,Pennsylvania: T.O.McCollough,Payment of net 1970 Township Real Estate Taxes INCOME -PERSONALTY ADD: Duquesne Light Company 3.75%Cumulative Preferred Stock 100 shares Dividlend due July 1,1970 General Telephone &Electronics Corporation Common Stock 100 shares Divid.end due July 1,1970 3.96 2.48 3.96 37.00 61.65 64.00 183.71 I ( 59.11 . $356.76 59.11 4,942.69 46.88 38.00 415.87 $125,445.39 SCHEDULE "A" ,.' \•.. Columbia Gas System,Incorporated Common Stock 100 shares Dividen:i due August 14,1970 $42.00 LESS: Mellon National Bank and Trust Company, Accountant's Compensation PRINCIPAL -REALTY Balance consists of the following: $5,069.57 6.34 5,063.23 13,000.00 $143,508.62 PRINCIPAL-PERSONALT Y 528 Shares Armco Steel Corporation Common $ 100 Sr_ares Columbia Gas System, Inc.,Common 200 Shares Dresser Industries,Inc. Common 315 Shares General Motors Corporation Common 10 Shares General Telephone & ElEctronics Corporation Common 200 Shares Koppers Company,Inc. Common 400 Snares R.J.Reynolds Industries, :In:0FPo,ra ted,.,.G:ommon 240 Shares T.R:W.Inc.CommQn 200_Shares U.S.·Stee1 Corporation Common 100 Shares Duquesne Light Company 3.75%Cumulative Preferred 14,553.00 2,981.25 8,012.51 26,656.88 4,218.75 7,625.00 17,025.00 11,370.00 8,650.0:0 3,162.50 $104,254.89 Mellon National Bank and Trust Company, Savings Certificate Cash Advanced per Account Cash on Hand INCOME -PERSONALTY Cash Advanced per Account Cash on hand PRINCIPAL -REALTY ProFerty situate 634 Marne Avenue, Monongahela,Pennsylvania Certain tracts of coal land situate in Fairview Township,Butler County, Pennsylvania 1,000.00 20,000.00 190.50 3,000.00 2,063.23 13,000.00 o $125,445.39 5,063.23 13,000.00 $143,508.62 . j ,I .;, \'".. If Family Exemption claimed by Petition,give place of Record:NQ____.._:__...~.__. If Family Exemption is claimed at audit,give name,relationship and basis for C1aim:_. List any advancement 'or distribution on account that has been made,and nature 'and amou~t ~f s~me: Principal -Personalty Cash -Mellon National Bank and Trust Company,Trustee Income -Personal~ Cash -Mellon National Bank and Trust Company,Trustee $20,000.00 3,000.00 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: 'Accountant respectfully requests your Honorable Court to award balances,principal and I'.incom:e,to:Mellon Natipnal Bank and Trust Company,Trustee,with credit for advancements as shown....,. I ;I,. COUNTY OF WASHINGTON,SS: COMMONWEALTH OF PENNSYLVANIA. The above named Fiduciary or representative thereof, being duly..__~_WQ,rP:__.doth depose and say that the facts set forth in the foregoing petition are true to the best of ~~__...._...._knowledge and belief. ........s.woxn __.to and subscribed before me thiS ./.t.__..da~§.~p~~;:R~!':19..7.9... Signature of Office~~. . .G)n_~':+:~~'o--f 1 ,I'nli 1TrtleofOff'cer.~~~D...uJ~. Office expires ~. And your petitioner will ever pray,etc. MELLON NATIONAL BANK AND TRUST COMPANY,EXECUTOR OF THE ESTATE OF ERVEN E.DIERKEN,ALSO KNOWN AS ERVIN EARL DIERKEN,ERVEN EARL DIERKEN, ~.~..~.~..P~.RK~N.ANP ..~RY.~_~~...P;JJ;.M.~.N ... B'~'uJ~-..y.:~. Trust Officer •.11U I ,t ··1 L 'J ~,. 'J: .,,.., :,'.,., .....'- ." -' , < No..9.~:~:9.§::J.1,1,J ,.<,-I.1 •ERVE~E.DIERKEN a/k/a EE,.VIN'EARL DIERKEN,Estate of ,~,. ERVEN E-A-RL PIERKEN,E.E • •i ~.-,• DIERKEN~~nd ERVIN E.DIERKEN·..............................................................................................'. .Deceased .,', ,. .-=.. '.. !!. •."t' t:--·_';z'... ':.:';..::..',Fiduciary....~~~J~Qn..N9:t.t9n~J.J?~D.k.9-.ml... .' '., " ,' ).,: ,, . .! .J \. .'EE~.~~..~.?~.p.'~~X!~?:':~~.':l:~~E.~. ~I I PETITION SUR AUDIT FROM WH~'U.!DECEDENT LEFT A WILL ", ). .) :' ,",'., t S £i~d 8I {,ON OL "Vd "08 tiOl::)\IIHS\f/1\ SllfN,.:10 b'Jl,SI~3~ ON1'!~\'h "/-i]SSntl 'I l~, )-;, ,, \, " "" ,, " ),. Counsel of Fiduc:iary will submit herewith the following,in conformity with Court Rules adopted effec;tiv!=!December 3,1951,being rule No.9:pQragraph b-c;and divisions thereof:sho",,'"on pages 23-24. 1.Written praecipes of all Counsel in the case. 2.Copy of or¢er appointing Guardian ad litem,if '!7ertinent. 3.Copy of'Order appointing Trustee ad litem,if'pertinent. '4.Proof of service of above.',J 5.Letters Testamentary or Administration C.T.A.or an attest copy of Will. '.6.Copy of iny~ntory and appraisement. 7.Proof ofaclvertisement of grant of letters if not filed with account. 8.Certifica:te '~f liens in case any of the funds for.distribution are from judicial sale of real''estate.v ., 9.Signed .a'nq,itemized elections if any distributi.qn in kind. 10.Copy ot'Feperal Estate Tax return if es- tate is subj;~c~thereto. r''i~.i 4 ""l "J("I .~~,I J'l H ~j -I .v I;" .,;-, I I I I ~2, l:~ JOSEPH J.,~BENEDICT,.ESQUIRE........................................~--.._._.-.._. Attorney ..: , I ,;-..~..,:; ·.r:(~-, J I I ~n t1Je Qrnurt nf Qrnmmnn 'leus nf lIas4ingmll Qrnumy. Jennsylnania.®rp4ans'Qrnurt i1ittiswn ESTATE OF No._....:..6::.,.3--..:6=-8_-=1...!.,41;:..1=---_ Erven E.nierken aka Ervin Earl In the matter ofthe First and Final Di erken aka'-Erven RerJ Dierken Account of Mel 1 on Nat;anal Bank & aka E.E.Dierken aka Ervin E.Trust Co.Executor Dierken,Deceased. ADJUDICATION AND .DECREE And now 4 ,19~,this matter came on for hearing, audit and distribution at this session and testimon taken;and thereupon,upon due considerationtherW3th:b§lcb'~cefor distribution in the hands of the Accountant is determined to be $JJ±_,-.20 ..and the account is accordingly confirmed;and it is ordered, adjudged and decreed that the said balance be paid out by the Accountant in accordance with the schedule of distribution hereto attached and ,made a part hereof,unless exceptions hereto be filed sec.reg.or an appeal be.taken herefrom sec.leg._ . SCHEDULE OF DISTRIBUTION Balance per account 1 $143,803.95 Additional debit asked at audit Additional credit asked at audit Bolanc....e _ 126.88 $143.930.83 2.21 $143.508.62 $14-3,391.620 /1.-y-7~~11b $143,383:B~~ 16.50 100.50 £I $143.408.12 ~.4.197o 1jl.loa.~() 1~.50 111.00 _",flI~""""""""~~'O'~.. 612.21 Attomey_-_J,I.I,o,J.;;sMie;;;;p,ub.*--'JJ-,•...-JB~e~};l..e~d..i&.olc...t""--_ Deduct Clerk's Costs &Receipts'--_ Mellon National Bank and Trust Company,Trustee, residue in trust under the terms of the will, including principal cash and the following asse s, held in kind and distributed as such at the appraised value,credit to be taken for cash advanc ed:- Russell Marino,Clerk O.C.,costs in certifying real estate to Recorder of Washington County - $L~.00 ICostscertifyingrealestatetoRecorder of Butler County and costs recording same,12.$0 I Recorder of Washington County,costs recording I certification of real estate and registering sa4e, Russell Marino,Agent,transfer inheritance tax,' life estate and remainder interest, 528 shares 100 It $14553.00 ' 2981.25 8012.51 26656.88 4218.75 7625.00 17025.00 11370.008650.00 _/ Armco Steel Corp.com Columbia Gas System Inc. common Dresser Industries Inc.com General Motors Corp.com Gen.Telephone &Electron- ics Corp.comman Koppers Co.Inc.com R.J.Reynolds Industries Inc.com T•R.~1T.Inc.com U.S.Steel Corp.com"" "" It " " 200 400 240 200 200 315 100 I ;r': I i I .0 >. ~ ..... i ·R :s z ~.g 'So p (I) ~CD a 3 0 0 o'............-+ a it... ·t ....0 er ....-+ := :s- .. (I) ~~ ~ti~~ ... 100 shares Duquesne Light Co.3.75% Cum Pfd. Mellon National Bank &Trust Co. savings certific~te Mo~ongahela Real estate Butler County Coal Tracts Ineome cash 3162.50 ~ ,/1000.00 ./ 13000.00 0.00 6 06!9)l-R42771.6~D No balance REAL ESTATE TO BE CERTIFIED TO THE RECORDER OF W~SH!NGTO ~COUNTY BY THE CLERK OF 'IRE ORPHANS'COURT DI~ISION ,.. ErvenE.D~erken,aka Ervin Earl Dierken,aka Erven Earl ~ierken, aka E.~.Dierken,akakErvin E.~ierken,devisor,to Mellpn National I',, Bank and Trust Company,Devisee,in trust under ~he term~of the will,subject real estate being -all the right,title and interest of the devisor in and to parcel ·of·,.improved real estate des ribed as, VIZ': ALL that lot or parcel of ground known as lot #102 n the J. W.'Lockhart &Company's Plan of Addition to Mono~gahela ity,front- ing 50 feet on the Southern side of Marne Avenue,togeth r with im- provements consisting of a two story fr~dwelling and a separate one car garage,known as 63~.Marne Avenue,Iv1onon~ahela,Pennsylvania. For recording see Deed Book Volume 717,page 497,Washi~)ton County. CERTIFIED TO RECORDER:DEC@~BER 4,]970. REAL ESTATE TO BE CERTIFIED TO 'lliE RECORDER OF BUTLE}1 (~OUNTY BY THE CLERK OF THE ORPHANS'COURT DIlvrsION ~Erven E.n1e~ken aka Ervin Earl Dierken aka Erve~Earl D erken aka E.E.Dierken akal-Ervin E.Dierken,devisor,to fellon N",tional Bank and Trust Company,devisee in trust under the telrms of t e will,sub- ject real estate being all the right,title and ~nterest of the devi- sor in and to tracts of land described as VIZ: ALL of the coal in,upon or under those foul'>(4)ce .,tain tracts of land situate in Fairview Township,Butler Coul3.ty,Peru sylvania,as referenced by recording in the Recorder's Office of Butl,r·County, Pennsylvania,in,Deed Book Volume 682,page 497.V CERTIFIED TO BUTLER COUNTY,PA:DECEMBER 4,1970. ,. 0 ~:J zu3i....?~~n ..... 0 ::T C (l).---ty nr ~. 3;))91 i 000::+............~. "0a......... ~::rtr(l) t = ~N ~ Stl) ~tl) tl) "-~'''''-j L.f')(/)...,...C)_J CL (V";..,.-J ~~,_"&0 ~=~-',,:.:: C',,_,_e- .~ C,...c<:I.. L''''.-'-~:,~ ~..;.~)--:.:.- <>,~+c;'..0--'~L'~~1 ~!:..::::.:',""-0- :. '- "I ,IN THE MATTER OF THE ESTATE OF } Erven E.Dierken,a/k/a Ervin Earl Die-rken,a/kja Erven Earl Dierken, /,J/E E .DECEASED,a l\.a •- •Dlerken,a/k/a . - Ervin E.Dierken IN THE ORPHANS'COURT IN AND F:OR WASHINGTON--,COUNTY.PENNA. 63-68-1411NO.,__=:.....;=--'~~=----~_ J KN0 WALL M EN BY THESE PRESENTS.THAT,_-=M:!!..!e~l""l~o~n"""--",-N!.!aa,.t",,,l.lJ·Q'-I.JJn~abll--LB.l.;:)o:u.nlJks.......;:):t.nllLrlL-T.L[r:J.uus::;.:t~C.....co),Jm~ppaou:np)'fTr,--- Trustee under the Will of Erven E.Dierken, es -, •DO/HERESY ACKNOWLEDGE TO HAVE RECEIVED:FROM MELLON NATIONAL BANK AND TRUST COMPANY...I..~E=x~e::.:c~u~t~o~r=----_'_·-·_'_.~ ~~~:,,:.._"):.'One and 66/100 ---=::O:.:=n~·e'7:---=Hc=.u""n~d",-"=-r-",e:""dc....:·F=.:-",0c=r-",ty+-_--=~,-"wc:...o=---=T,-,,,h~o~u=s,am:iSevenHundred Seventy-I (s 142.771.66 ·~·:·..t·::~·:'.,'-. . )DOLLARS WITN ESS MY HAND AN D SEAL THIS_~/<-,£~.=.r_·DAY of,__-.::=D:...e=c:..::e::.::m=b=e~r:.....;__ -.IN FULL OF THE AMOUNT ~~ARDED ~_E UNDER THE DECREE OF THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNSYLVANIA MADE AT No._...:6=-=:3_-...:6::..8=---=1=-4"'-=1-=1:.....;__---"_:_ (Over) W.8282 '... NO.63-68-1411 ORPHANS'COURT ESTATE OF .1'• ERVEN ;E.DIERKEN etc. DOCKET PAGE~~_ 1-:C/)<r I 0-10-R.ECEI~T~6·~_.'4!:"_ 1---~o.:a:.:lJ..... C>o FROM......<:)Zl~t,'f CL~~~-a::t- f"..,.~..l.,W ~::;J :;J._~~:;~~~ f'~~l..(}=-:.:;,:Mellon"'Na:t~onal :"aa@k;:;and;~...-< Trust 'eo~any,C:jT~$.tee, :;'-'-~TO ..... Mellon National Bank and Trust Company,Executor FILED 19__ Principal: Securities Mellon Savings :Certificate)..I ·Cash Advanced Principal Cash Income: 'jJ <:ash Advanced ~ash on Hand Realty ;. $104,254.89 / ,'},000.00 20,000.00 453.54 3,000.00 1~063.23 $129,771.66 13,000.00 $142,771.66 IN THE COURT OF COMMON PLEAS OF WASHINGTON OOUNTY,PENNSYLVANIA ORPHANS I WURT DIVISION NO.63-68-1411 Estate of ERVEN E.DIERKEN,Deceased TRUST FOR EDITH DIERKEN FIRST AND FINAL ACOOUNT OF .MELLOr~BANK N.A.". SUCCESSOR BY MERGER TO MELL(N NATIONAL BANK AND TRUST COMPANY,.... TRUSTEE UNDER THE WILL AND WDICIL STATED FROM NOJEMBER 27,1968 .THROUGH APRIL 23,1985 SUMMARY AND INDEX PRINCIPAL Pages /Receipts 5 $165,466.04 Net Gain on Conversions 14 3,232.63 / Sub-Total $168,698.67 Disbursements 16 35,482.80 v" Balance before Distributions $133,215.87 Distributions for Beneficiaries 17 22,440.51 / Investments 18 and 19 Principal Balance Remaining INOOME Receipts Disbursements Balance before Distributions Distributions for Beneficiaries Income Balance Remaining DVM:lak COMBINED BALANCE REMAINING 23 24 25 $132,217.12 ....-/ ,..../ 7,576.80 $124,640.32 123,902.70 .,/ $110,775.36 L-/ 737.62 /' $111,512.98 v COMPOSITION OF 'NET BALANCES PRINCIPAL cash TOrAL PRINCIPAL INCOME carrying Value $110,775.36 $110,775.36 cash TOTAL IN<X>ME $ $ 737.62 737.62 TOI'AL PRINCIPAL AND IN<X>ME *Subject to the payment of Attorney's fee. - 2 - $111,512.98 * $2,507.34 3,736.96 1/22/69 PRINCIPAL RECEIPTS Prior Award Erven E.Dierken,Insured: Proceeds of life insurance policies,as follows: The MUtual Life Insurance Company of New York: Policy No.455 05 47 Policy No.455 05 46 State Mutual Life Assurance Company of America: Policy No.149,272 $6,244.30 1,007.41 The Prudential Insurance Company of America: Policy No.5 019 454 Policy No.8 719 624 Policy No.8 760 657 $5,693.65' 4,148.77 3,111.56 12,953.58 ,./'$20,205.69 12/7/70 Estate of Erven Dierken,Deceased: Advancements on account of distribution: 1/28/69 cash 10/21/69 cash Estate of Erven Dierken,Deceased: Securities 'and cash awarded per Decree dated November 18,1970 of the COurt of Common Pleas of Washington County,orphans' Court Division at No.63-68-1411,as follows: Coal-Fairview Township,Butler County,Pa. Real estate situate 634 Marne Avenue, Monongahela,Washington County,Pa. 528 shares Armco Steel Corporation, Conunon Stock 100 shares Columbia Gas System,Inc., Conunon Stock 200 shares Dresser Industries,Inc., Conunon Stock 100 shares Duquesne Light COmpany, 3.75%CUmulative Preferred Stock. - 3 - $10,000.00 10,000.VO $0.00 13,000.00 L- 14,553..00 v 2,981..25 .,/ 8,012.51 .,/ 3,16L.50 / 20,000.00 315 shares General Motors Corporation, Corranon Stock 100 shares General Telephone &Electronics Corporation,Common Stock 200 shares Koppers Company,Inc.,Common Stock 400 shares R.J.Reynolds Industries,Inc., Common Stock 240 shares TRW,Inc.,capital Stock 200 shares u.S.Steel Corporation,- Conmon Stock $1,000.Mellon Bank saVings Certificate, 5%dated 3/9/67,due 3/9/72,Registered cash 26,656.88 t/ 4,218.75 V 7,625.00 t/ 17,025.00 v 11,370.00 v 8,650.00 / 1,000.00 453.54 118,708.43 --- $.11 3.10 .33 110.84 1.47 2.56 3.44 4.85 6/29/71 6/17/83 11/6/84 Adjustments to carrying Value Coal-Fairview TOWnship,Butler County,Pa.: Increase to sales price Net decrease in carrying value of various securities to tax cost basis Mellon Bank N.A.DF Government securites Fund (formerly Fund D-U.S.Government Securities) Increase carrying value by realized capital gains/losses,as follows: 7/21/83 capital Gain 8/22/83 capital Gain 9/20/83 capital Gain 11/8/83 capital Gain 4/24/84 capital Gain 6/20/84 capital Gain 8/20/84 capital Gain 11/6/84 capital Gain - 4 - $500.00 (3,918.24) 126.70 .,/ • 1/21/85 Mellon Bank N.A.DF Income stock Fund (formerly Fund E -Equity Income and Collective Trust Fund E) Increase carrying value by realized capital gains/losses,as follows: 8/24/83 capital Gain $178.23 10/5/83 capital Gain 776.86 10/25/83 capital Loss (86.32) 2/27/84 capital Gain 283.01 4/27/84 capital Gain 454.54 5/18/84 capital Gain 383.20 6/21/84 capital Loss (10.56 ) 7/19/84 capital Gain 1,289.75 7/27/84 capital Gain 12.44 8/22/84 capital Gain 1,726.87 10/10/84 capital Gain 1,097.09 10/18/84 capital Gain 189.46 11/21/84 capital Gain 1,596.09 12/20/84 capital Gain 236.52 1/21/85 capital Gain 407.81 8,534.99 5,243.45 Additional Receipts \ 5/25/73 Purchaser's pro-rata share 1973 City and County Real Estate Taxes on real estate sold $94.12 9/21/83 Guardian Office,Dixmont state Hospital: Refund 27.99 10/21/83 Edith Dierken: Cash deposited representing reimbursement of end of OCtober care fee due to moving from Highland Center 955.55 2/5/85·Woodville State Hospital: Refund unused funds 230.81 1,308.47 --- TOl'AL PRINCIPAL RECEIPTS ~165,466.04 ---- - 5 - PRINCIPAL OONVERSIOOS INTO CASH 6/27/69 8/26/69 $1,000.C.I.T. Note Proceeds carrying value $1,000.C.r.T. Note Proceeds carrying value Financial Corporation Demand $1,000.00 1,000.00 Financial Corporation Demand $1,000.00 1,000.00 $1,000.00 1,000.00 10/14/69 $1,000.General Electric Credit Corporation Demand NOte Proceeds carrying value 1/26/70 2/27/70 $1,000.C.r.T. Demand Note Proceeds carrying value $1,000.C.I.T. Demand Note Proceeds carrying value Financial Corporation $1,000.00 1,000.00 Financial Corporation $1,000.00 1,000.00 $1,000.00 1,000.00 $1,000.00 1,000.00 $1,000.00 1,000.00 $1,000.00 1,000.00 3/31/70 5/25/70 4/23/70 7/27/70 $1,000.General Electric credit CorporationDemandNOte Proceeds carrying value $1,000.Ford Motor Credit Company Demand Note Proceeds carrying value $1,000.General Electric Credit Corporation Demand Note Proceeds carrying value $1,000.Ford Motor Credit Company Demand Note Proceeds carrying value - 6 - $1,000.00 1,000.00 $1,000.00 1,000.00 $1,000.00 1,000.00 $14,553.00 10,361.50 $10,685.48 8,512.50 9/18/70 10/28/70 11/25/70 12/11/70 12/11/70 $1,000.General Electric Credit Corporation Demand Note Proceeds carrying value $1,000.Ford Motor Credit Company Demand Note Proceeds carrying value $1,000.Ford Motor Credit Company Demand Note Proceeds carrying value 528 shares Armco Steel Corporation,·Common Stock carrying value Net proceeds 200 shares R.J.Reynolds Industries,Inc., Common Stock Net proceeds carrying value $2,172.98 ~ $4,191.50 L 12/11/70 12/18/70 200 shares U.S. Stock carrying value Net proceeds $2,000.C.Ie T. Demand Note Proceeds carrying value Steel Corporation,Corranon $8,650.00 6,124.50 Financial COrPOration $2,000.00 2,000.00 2,525.50 1--"' $1,000.00 1,000.00 $5,888.00 5,343.25 4/30/71 5/17/71 $1,000.General Electric Credit Corporation Demand Note Proceeds· carrying value 150 shares Cleveland Electric Illuminating Company,.Corranon Stock carrying value Net proceeds 544.75 ~ 5/17/71 100 shares Colwrbia Gas System, Stock Net proceeds carrying value Inc.,Common $3,499.50 2,981.25 518.25 t/ - 7 - ----------------~----- 5/17/71 200 shares Dresser Industries,Inc.,Common Stock carrying value $8,012.51 -----Net proceeds 6,865.55 1,146.96 5/17/71 100 shares Duquesne Light Company,3.75% cumulative Preferred carrying value $3,162.50 Net proceeds 2,549.50 613.00 t.--- 5/17/71 315 shares General Motors Corporation, Corrrnon Stock carrying value $26,656.88 Net proceeds 26,301.96 354.92 -- 5/17/71 100 shares General Telephone &Electronics Corporation,Common Stock carrying value $4,218.75 Proceeds 3,212.50 1,0'06.25 ~ 5/17/71 200 shares Koppers Company,Inc.,Corrunon Stock carrying value $7,625.00 Net proceeds 6,504.86 1,120.14 ~ 5/17/71 200 shares R.J.Reynolds Industries,Inc., Common Stock Net proceeds $12,249.50 .,,/carrying value 8,512.50 3,737.00 5/17/71 200 shares Rockwell ManUfacturing Company, Corrunon Stock Net proceeds $5,733.76 /'carrying value 5,264.00 469.76 5/17/71 240 shares TRW,Inc.,Corrunon Stock carrying value $11,370.00 /'Net proceeds 9,410.39 1,959.61 6/28/71 $8,000.General Electric Credit Corporation Demand Note Proceeds $8,000.00 carrying value 8,000.00 6/28/71 $71,000.RCA Corporation Demand Note Proceeds '$71,000.00 carrying value 71,000.00 - 8 - 8/13/71 $1,000.C.I.T. Demand Note Proceeds carrying value Financial COrporation $1,000.00 1,000.00 $1,000.00 1,000.00 9/13/71 11/30/71 Coal,Fairview Township,Butler County,Pa. Proceeds $500.00 carrying value 500.00 $1,000.General Electric Credit COrPOration Demand Note Proceeds carrying value 1/26/72 $1,000.C.1.T. Demand NOte Proceeds carrying value' Financial Corporation $1,000.00 1,000.00 $1,000.00 1,000.00 3/9/72 $1,000.Mellon National Bank and Trust COmpany,5%savings Certificate dated 3/9/67,due 3/9/72,Registered Proceeds carrying value 5/26/72 7/26/72 $1,000.C.1.T. Demand Note Proceeds carrying value $1,000.C.1.T. Demand Note Proceeds carrying value Financial COrporation $1,000.00 1,000.00 Financial COrPOration $1,000.00 1,000.00 $2,000.00 2,000.00 $1,000.00 1,000.00 $4,108.17 3,849.98 10/18/72 12/27/72 2/28/73 $2,000.Ford Motor Credit Company Demand Note Proceeds carrying value $1,000.Ford Motor Credit Company Demand NOte Proceeds carrying value 293 units Mellon National Bank and Trust Company,Collective Trust Fund E Proceeds carrying value , - 9 - 258.19 / $13,000.00 11,500.00 4/12/73 5/14/73 5/25/73 $1,000.RCA Corporation Demand Note Proceeds $1,000.00 carrying value 1,000.00 $1,000.RCA corporation Demand Note Proceeds $1,000.00 carrying value 1,000.00 Real est~te situate 634 Marne Avenue, Monongahela,Washington,Pa. carrying value Proceeds 1,500.00 L..-- 6/12/73 $1,000.C.I.T. Demand Note Proceeds carrying value Financial Corporation $1,000.00 1.,000.00 $9,965.50 9,897.00 7/24/73 8/15/73 10/26/73 $1,000.RCA Corporation Demand Note Proceeds $1,000.00 carrying value 1,000.00 $10,000.united States of America Treasury Bonds 4%,dated 9/15/63,due 8/15/73 Proceeds $10,000.00 carrying value 9,640.50 $10,000.United States of America Treasury Notes 6.50%,due 8/15/76 carrying value Net proceeds 359.50 / 68.50 /' 11/2/73 $9,000.C.I.T. Note Proceeds carrying value Financial Corporation Demand $9,000.00 9,000.00 2/27/74 6/27/74 8/15/74 24 units Mellon Bank N.A.Collective Trust FundE carrying value $315.35 Proceeds 258.33 11 units Mellon Bank N.A.Collective Trust Fund E carrying value $144.53 Proceeds .106.78 $10,000.United States of America 5.625%, Series B,dated 8/15/68,due 8/15/74 Proceeds $10,000.00 carrying value 9,990.50 -10 - 9.50 ,/ 57.02 /' 37.75 $9,000.00 8,988.75 $10,000.00 9,975.00 7/21/75 11/30/75 5/17/76 6/29/76 10/31/76 11/30/76 10/28/77 2/15/78 12/13/78 9/4/79 $9,000.Federal Land Banks 8.30%COnsolidated Federal Farm Loan Bonds,Series F-1975,dated 4/22/74,due 7/21/75 Proceeds carrying value 31 units Mellon Bank N.A.Fund E -B:Iuity Income carrying value $407.33 Proceeds 307.25 $10,000.united States of America Treasury NOtes 6.50%,Series B-1976,dated 5/15/69, due 5/15/76 Proceeds carrying value 28 units Mellon Bank N.A.Fund E -B:Iuity Income carrying value $367.91 Proceeds 310.01 46 units Mellon Bank N.A.Fund E -B:Iuity Income carrying value $604.43 Proceeds 504.34 46 units Mellon Bank N.A.Fund E -B:Iuity Income carrying value $604.43 Proceeds 505.34 69 units Mellon Bank N.A.Fund E -B:Iuity Income carrying value $906.65 Proceeds 702.35 $10,000.United States of America Treasury Notes A-1978 6.25%,dated 2/15/71,due 2/15/78 Proceeds $10,000.00 carrying value 9,928.00 5 units Mellon Bank N.A.Short Term Fixed Income FUnd Proceeds $500.00 carrying value 500.00 5 units Mellon Bank N.A.Shor~Term Fixed Income Fund Proceeds $500.00 carrying value 500.00 -11 - 11.25 ------- 25.00 72.00 v 100.08 ~ 57.90 t-- 100.09 ....-- 99.09 .,,/ 204.30 /' $10,000.00 9,875.00 10/23/79 $10,000.Federal Land Banks 6.80%COnsolidated Federal Farm Loan Bonds,Series 1979-B, dated 10/23/72,due 10/23/79 Proceeds carrying value 125.00 ~ 4/10/80 5 units Mellon Bank N.A. Income Fund Proceeds carrying value Short Term Fixed $500.00 500.00 $10,000.00 10,000.00 7/21/80 9/29/80 2/26/81 9/30/81 12/3/81 12/30/81 5/20/82 8/25/82 $9,000.Federal Loan Banks 7.50%Consolidated Bonds,Series B,dated 7/20/73,due 7/21/80 carrying value $9,048.00 Proceeds 9,000.00 4 units Mellon Bank N.A.Short Term Fixed Income Fund Proceeds $400.00 carrying value 400.00 5 units Mellon Bank N.A.Short Term Fixed Income Fund Proceeds $500.00 carrying value 500.00 2 units Mellon Bank N.A.Short Term Fixed Income Fund Proceeds $200.00 carrying value 200.00 2 units Mellon Bank N.A.Short Term Fixed Income Fund Proceeds $200.00 carrying value 200.00 2 units Mellon Bank N.A.Short Term Fixed Income Fund Proceeds $200.00 carrying value 200.00 2 units Mellon Bank N.A.Short Term Fixed Income Fund Proceeds $200.00 carrying value 200.00 $10,000.Federal Horne Loan Bank 11.25% COnsolidated Bonds,Series F,dated 10/25/79, due 8/25/82 Proceeds carrying value -12 - 48.00 ~ ,i' $100.00 100.00 Short Term Fixed $10,000.00 10,000.00 Short Term Fixed 100 units Mellon Bank N.A. Income Fund Proceeds carrying value 1 unit Mellon Bank N.A. Income Fund Proceeds carrying value 9/1/82 9/20/82 9/29/82 1 unit Mellon Bank N.A. Income Fund Proceeds carrying value Short Term Fixed $100.00 100.00 $9,000.00 8,986.75 11/3/82 $9,000.Federal Farm Credit Banks 9.30% COnsolidated Systemwide Bonds,Series D, dated 7/21/80,due 12/1/83 carrying value Proceeds 13.25 t.-'" $10,485.50 10,000.00 11/3/82 $10,000.Federal Farm Credit Banks 12.40% COnsolidated Systemwide Bonds,Series D, dated 9/1/82,due 3/2/87 Net proceeds carrying value 485.50 ...,..-- 11/16/82 64 units Mellon Bank N.A. Income Fund Proceeds carrying value Short Term Fixed $6,400.00 6,400.00 11/17/82,1 unit Mellon Bank N.A.Short Term Fixed Income Fund Proceeds $100.00 carrying value 100.00 12/16/82 64 units Mellon Bank N.A. Income Fund Proceeds carrying value Short Term Fixed $6,400.00 6,400.00 $6,400.00 6,400.00 Short Term Fixed 1/17/83 3/30/83 64 units Mellon Bank N.A. Income Fund Proceeds carrying value 4 units Mellon Bank N.A. Income Fund Proceeds carrying value Short Term Fixed $400.00 400.00 -13 - Short Term Fixed 6/29/83 7/14/83 3 units Mellon Bank N.A. Income Fund Proceeds carrying value 5 units Mellon Bank N.A. Income Fund Proceeds carrying value Short Term Fixed $300.00 300.00 $500.00 500.00 Short Term Fixed9/14/83 10/26/83 4 units Mellon Bank N.A. Income Fund Proceeds carrying value 500 units Mellon Bank N.A. Income Proceeds carrying value $ 400.00 400.00 Fund E -E):Juity $7,676.79 6,329.70 V1,347.09 11/7/84 12/21/84 12 units Mellon Bank N.A.OF Government securities Fund (formerly Fund 0 -U.S. Government Securities)I Proceeds $1,067.66 carrying value 1,035.97 193 units Mellon Bank N.A.OF Income Stock Fund (formerly Fund E -E):Juity Income) Proceeds $2,963.81 carrying value 2,722.27 31.69 ,/ 241.54 / 1/22/85 4,828 units Mellon Bank N.A. Fund Proceeds carrying value DF Income Stock $77,383.49 68,506.78 8,876.71 Net Gain transferred to summary 1/22/85 364 units Mellon Bank N.A. securities Fund Proceeds carrying value TOI'ALS OF Government $32,854.01 32,613.73 240.28 $18,981.24 ,/./$15,748.61 v"$3,232.63 -14 - PRINCIPAL DISBURSEMENTS 11/20/69 Mellon National Bank and Trust Company: Reimbursement for telephone calls $8.76 4/19/71 Ooal-Fairview TOwnship,Butler County,Pa.: County Real Estate Taxes 10.23 7/19/71 Clair K.Halstead,Register and Reco~der: Filing exemplification and tax certificate in Estate of Erven E.Dierken 13.00 5/8/73 Expenses of real estate situate 634 Marne Avenue, Monongahela,Washington,Pa.: 12/7/70 west Penn Power Company: Electric service $4.67 12/7/70 Long Warne Agency:Insurance 23.00 2/7/70 Harry Baird:Grass cutting,24.00 6/11/70 James A.Jones:Lawn cutting 23.00 10/26/72 R.A.Paynter: Liability Insurance paid 4/20/71 and 10/26/72 41.00 11/30/72 Fred S.James: Fire insurance paid 11/16/71 and 11/20/72 58.00 4/5/73 Helen Marie Doty,Tax COllector: City and School Real Estate Taxes for 1971,1972 and City for 1973 689.25 4/23/73 Malcolm L.Morgan,County Treasurer: County Real Estate Taxes for 1971, 1972 and 1973 184.95 5/8/73 Kenneth Ashcraft:./Installation new gas service line 266.56 1,314.43 5/25/73 Expenses re sale of real estate situate 634 Marne Avenue,Monongahela,Washington,Pa.: Realty Transfer Tax $115.00 Broker's commission 575.00 Fee preparing Deed 20.00 Sellers pro-rata share 1973 School Real Estate Taxes 79.48 /Hauling rubbish 14.00 803.48 12/13/73 Internal Revenue Service: Tax on profits for years ending 9/30/71 and 9/30/73 503.49 5/15/80 Mellon Bank N.A.: Preparation tax returns 190.00 -IS - 11/18/83 10/11/84 10/15/84 4/1/85 4/23/85 Mellon Bank N.A.: Reimbursements mileage charges and hourly charge for social worker visiting Edith on 7/11/83 and 11/18/83 Amount transferred to Income for payments Pennsylvania Department of Revenue: Tax on profits years ending 9/30/71,9/30/72, 9/30/73 and 6/30/82 and 6/30/84 . Mellon Bank N.A.: COmpensation as Trustee during the period 10/10/69 to 4/6/85 Clerk of Orphans'Court,Washington'COunty,Pa.: Filing this account TOI'AL PRINCIPAL DISBURSEMENTS 189.70 25,748.42 162.14 6,377.15 162.00 $35,482.80 PRINCIPAL DISTRIBUTIONS Payments made to or for benefit of Edith Dierken,as follows: 9/3/69 Friends Hospital: Payments for room,board,drugs and incidental expenses 12/30/68 to 9/3/69 $5,100.57 11/18/69 '!be OVerlook Medical Clinic,Inc.: Payments for care 10/22/69 and 11/18/69 1,999~92 7/12/73 Commonwealth of Pennsylvania: Confinement of Edith 12/10/71 to 7/12/73 3,229.53 12/19/79 Vaughn Opticians: Glasses for Louise Dawson broken by Edith 78.00 4/9/80 Pennsylvania Department of Revenue: Payment of 1979 income tax and 1980 estimated income tax 105.00 -16 - 2/25/81 12/1/81 11/17/82 4/22/83 7/18/84 9/29/83 11/14/83 11/15/83 12/19/83 12/29/83 8/10/84 11/15/84 12/27/84 12/27/84 12/27/84 GUardian Officer: Payments for incidental expenses 4/8/80 and 2/25/81 Dixmont State Hospital: Personal account payments 12/17/73 to 12/1/81 MH&D Orthopedic Associates,Inc.:X-rays Suburban General Hospital: Professional services 10/7/75,4/9/76 and 4/22/83 Gertrude Ott: Reimbursements for clothing purchased 10/25/73 to 7/18/84 Central Ambulance Service,Inc.:Services St.Francis Hospital:Hospital care Shoukey Matta,M.D.,P.C.: Psychiatric visits Kamal Wadhwa,M.D.,Ltd.: Consultation comprehensive history and physical Noga Ambulance Service:services Mrs.James E.Thompson: Reimbursement clothing purchased Diane R.Unghajer,GUardian Officer: Payments for incidental expenses and clothing purchased 8/15/84 to 11/15/84 Robert E.Dierken,Jr.: Adavncement to pay one-third share of funeral expenses Susan K.Dierken: Advancement to pay one-third share of funeral expenses William A.Dierken: Advancement to pay one-third share of funeral expenses 'lUl'AL PRINCIPAL DISTRIBUTIONS -17 - 200.00 2,910.00 215.00 374.00 1,090.00 185.00 2,875.00 535.20 110.00 100.00 83.29 250.00 $19,440.51 1,000.00 1,000.00 1,000.00 ,$22,440.51 1/27/69 2/5/69 11/14/69 12/11/70 12/11/70 12/11/70 12/17/70 1/18/71 5/26/71 5/17/71 6/28/71 3/5/73 5/31/73 6/1/73 8/15/73 PRINCIPAL INVESTMENTS $13,000.General Electric Credit Corporation Demand Note at 100. $10,000.C.I.T.Financial COrporation Demand Note at 100. $7,000.Ford Motor Credit COmpany Demand Note at 100. 150 shares Cleveland Electric Illuminating Company, Common Stock at 39.25,plus charges $10,000.United States of America Treasury Bonds 4%,dated 9/15/63,due 8/15/73 at 96.375,plus charges $10,000.United States of America Treasury Notes 5.625%,dated 8/15/68,due 8/15/74 at 99.875, plus charges 200 shares Rockwell Manufacturing Company,Common Stock at 26,plus charges $1,000.General Electric Credit Corporation Demand Note at 100. $71,000.RCA corporation Demand Note at 100. $10,000.United States of America Treasury Bonds of 1978,6.25%due 2/15/78 at 99.25,plus charges 6,069 units Mellon National Bank and Trust COmpany Collective Trust Fund E at 13.13987146 $3,000.RCA Corporation Demand Note at 100. $10,000.United States of America Treasury Notes 6.50%,due 8/15/76 at 99.625,plus charges $1,000.C.I.T.Financial Corporation Demand Note at 100. $9,000.C.I.T.Financial Corporation Demand Note at 100. -18 - $13,000.00 10,000.00 7,000.00 5,888.00 9,640.50 9,990.50 5,264.00 1,000.00 71,000.00 9,928.00 79,745.88 3,000.00 9,965.50 1,000.00 9,000.00 10/26/73 5/15/74 8/8/74 7/15/75 5/21/76 2/15/78 2/23/78 10/18/79 7/9/80 8/24/82 8/25/82 11/11/82 11/24/82 12/29/82 1/25/83 $10,000.Federal Land Banks COnsolidated Federal Farm Loan Bonds 6.80%,due 10/23/79 at 98.75 $10,000.United States of America Treasury Notes 8-1976 6.50%,dated 5/15/69,due 5/15/76 at 99.75 $9,000.Federal Land Banks COnsolidated Federal Farm Loan Bonds 8.30%,Series F-1975,dated 4/22/74,due 7/21/75 at 99.875 $9,000.Federal Land Banks Consolidated Federal Farm Loan Bonds-1980 7.50%,dated 7/20/73, due 7/21/80 at 100.50,plus charges 113 units Mellon Bank N.A.Fund D -U.S. Government Securities at 88.33210706 50 units Mellon Bank N.A.Short Term Fixed Income Fund at 100. 56 units Mellon Bank N.A.Fund D -U.S. Government Securities at 88.070423 $10,000.Federal Horne Loan Bank 11.25%COnsolidated Bonds,Series 1982-F,dated 10/25/79,due 8/25/82 at 100. $9,000.Federal Farm Credit Banks 9.30%Consolidated Systemwide Bonds,Series D,dated 7/21/80,due 12/1/83 at 100. $10,000.Federal Farm credit Banks 12.40%COnsolidated Systemwide Bonds,Series D,dated 9/1/82,due 3/2/87 at 100. 100 units Mellon Bank N.A.Short Term Fixed Income Fund at 100. 193 units Mellon Bank N.A.Short Term Fixed Income Fund at 100. 69 units Mellon Bank N.A.Fund D -U.S. Government securities at 91.4816810 69 units Mellon Bank N.A.Fund D -U.S. Government Securities at 91.754814 69 units Mellon Bank N.A.Fund D -U.S. Government securities at 92.21665204 -19 - 9,875.00 9,975.00 8,988.75 9,048.00 9,981.53 5,000.00 4,931.94 10,000.00 9,000.00 10,000.00 10,000.00 19,300.00 6,312.23 6,331.08 6,362.95 1/16/69 1/22/69 12/7/70 INCOME RECEIPTS State Mutual Life Assurance COmpany of America: Post-mortem interest on insurance policies The Prudential Insurance Company of America: Post-mortem interest on.insurance policies Estate of Erven Dierken,Deceased: 6/11/69 Advancement on account of distribution - cash $3,000.00 $10.69 166.46 Armco Steel Corporation,Conmon Stock 528 shares 9/8/70 and 12/7/70 12/7/70 cash awarded per Decree dated November 18, 1970 of the COurt of Common Pleas of Washington County,Pa.,Orphans'COurt Division at No.63-68-1411 4,063.23 422.40 Cleveland Electric Illuminating Company, COrranon Stock 150 shares 2/15/71 and 5/15/71 Co1unt>ia Gas System,Inc.,COmmon Stock 100 shares 11/16/70 to 5/14/71 Dresser Industries,Inc.,COmmon Stock 200 shares 9/15/70 to 3/15/71 Duquesne Light Company,3.75%CUmulative Preferred Stock 100 shares 10/1/70 to 4/1/71 General Motors Corporation,COrranon Stock 315 shares 9/10/70 to 6/10/71 General Telephone &Electronics Corporation, Corranon Stock 100 shares 10/1/70 to 4/1/71 Koppers Company,Inc.,COIlUIOn Stock 200 shares 9/15/70 to 6/15/71 R.J.Reynolds Industries,Inc~,Cornrron Stock 400 shares 9/5/70 and 12/5/70 200 shares 3/5/71 and 6/5/71 -20 - $480.00 240.00 168.00 130.00 210.00 140.64 1,071.00 114.00 320.00 720.00 Rockwell Manufacturing Company,COmmon Stock 200 shares 3/10/71 and 6/10/71 TRW,Inc.,Common Stock 240 shares 9/15/70 to 6/15/71 U.S.Steel Corporation,Common Stock 200 shares 9/10/70 and 12/10/70 Federal Farm Credit Banks COnsolidated Systemwide Bonds,Series D 12.40% $10,000.9/1/82 to 11/10/82 Federal Farm Credit Banks COnsolidated Systemwide Bonds,Series D 9.30% $9,000.7/21/80 to 11/10/82 Federal Land Banks Consolidated Federal Farm Loan Bonds 7.50% $9,000.7/21/75 to 7/21/80 Federal Land Banks Consolidated Federal Farm Loan Bonds 8.30% $9,000.8/15/74 to 7/21/75 Federal Land Banks Consolidated Federal Farm Loan Bonds 6.80% $10,000.11/2/73 to 10/23/79 Federal Horne Loan Bank COnsolidated Bonds, Series 1982-F 11.25% $10,000.10/25/79 to 8/25/82 United States of America Treasury Bonds 4% $10,000.12/18/70 to 8/15/73 united States of America Treasury Bonds of 1978 6.25% $10,000.5/24/71 to 2/15/78 United States of America Treasury Notes B-1976 6.50% $10,000.11/2/73 to 5/15/76 united States of America Treasury Notes 6.50% $10,000.6/7/73 to 11/2/73 United States of America Treasury Notes 5.625% $10,000.12/18/70 to 8/15/74 -21 - 140.00 252.00 240.00 237.67 1,927.43 3,373.12 697.19 4,063.00 3,187.50 1,064.13 4,205.80 1,647.96 263.44 2,058.93 5/25/73 6/13/73 C.I.T.Financial Corporation Demand Note Income collected during the period 2/1/69 to 10/31/73 Ford Motor Credit Company Demand Note In:ome collected during the period 1~/10/69 to 12/27/72 General Electric Credit Corporation Demand Note Income collected during the period 1/1/69 to 11/30/71 RCA COrporation Demand Note Income collected during the period 5/20/71 to 7/24/73 Mellon Bank N.A.DF Income Stock Fund (formerly Fund E -Equity Income and Collective Trust Fund E) Income collected during the period 7/20/71 to 1/15/85 Mellon Bank N.A.DF Government securities ~nd (formerly Fund D -U.S.Government Securities) Income collected during the period 6/15/76 to 1/15/85 Mellon National Bank and Trust Corrpany, saVings Certificate dated 3/9/67,due 3/9/72 $1,000.3/9/70 to 3/9/72 Mellon Bank N.A.Short Term Fixed Income Fund Income collected during the period 2/1/78 to 9/15/83 Mellon Bank N.A.Automatic principal cash Investment Income 8/31/83 to 3/30/85 Mellon Bank N.A.Automatic Income cash Investment Income 1/4/83 to 3/30/85 Mary E.Nelson: Garage rental 12/28/72 to 5/25/73 R.A.Paynter,Inc.: Refund unearned premium on liability insurancepolicy -22 - 1,480.39 791.73 1,919.33 392.29 50,364.30 16,145.93 100.00 2,138.43 2,089.96 83.75 40.00 13.00 6/13/73 10/11/84 ·Fred S.James &Company: Refund unearned prerrdurn on fire insurance policy Amount transferred from principal for payments TOrAL INCOME RECEIPTS 15.00 25,748.42 ,$132,217.12 V' INCOME DISBURSEMENTS 8/13/70 Sheriff of Lawrence County: Sheriff's costs $3.75 1/15/71 Monongahela Publishing Company: Advertisement of real estate 9.55 7/15/71 Mellon Bank N.A.: Reimbursement for cost of exemplification of record 17.00 6/22/73 Expenses of real estate situate 634 Marne Avenue,'Monongahela,Washington COunty,Pa.: 6/29/72 Harry Baird:CUtting grass $18.00 7/12/72 Jonas Trucking service: Removal and disposal of rubbish 10.009/12/72 Lindsay Mastro: CUtting and removing grass 42.006/22/73 West Penn Power COmpany: Electric service 12/31/70 to 6/22/73 34.90 104.90 c-- 8/13/84 Mellon Bank N.A.: Reimbursements for mileage and hourly charge fo=social worker on 2/2/83 and 8/13/84 172.70 9/6/84 Mellon Bank N.A.: Fees for preparation of income tax returns for years 1970 through 1984 1,230.00 10/9/84 Mellon Bank N.A.:, Charge for excess vouchers for year ending 10/5/84 270.00 10/15/84 pennsylvania Department of Revenue:! Tax on income of account for years ending 9/30/71 th=ough 9/30/79,6/30/81 through 6/30/84 70.83 -23 - 2/27/85 4/1/85 11/13/69 6/30/70 8/5/70 8/13/70 8/24/70 3/15/71 8/9/71 1/6/76 2/15/83 Treasurer,Washington County,Pa.: Oounty Personal Property Taxes for years 1970 through 1985 Mellon Bank N.A.: COmpensation as Trustee during the period 4/8/69 to 4/6/85 'IDTAL INCOME DISBURSEMENTS INCOME DISTRIBUTIONS Payments made to or for the benefit of Edith Dierken,as follows: Friends Hospital: Room,board and incidental expenses from 1/13/69 to 9/30/69,inclUding costs of moving Edith t,o OVerlook Medical Clinic The OVerlook Medical Clinic,Inc.: Care and maintenance,inclUding miscellaneous charges from 12/17/69 to 6/30/70 William F.Decarbo Funeral Home: Ambulance service Oecelia castrucci,GUard: Services rendered St.Francis Hospital: Hospital services Frank D.Geer,M.D.: professional services James A.Jones: Services rendered Laboratory Procedures: Services rendered Miss Gertrude Ott: Reimbursements for various expenses incurred on behalf of Edith in various amounts during the period 3/14/69 to 2/15/83 -24 - 873.48 4,824.59 $7,576.80 l- $8,438.37 6,861.77 73.00 15.00 1,237.29 270.00 .30.00 23.70 1,441.69 10/14/83 Highland Hall care Center: Nursing services 2,497.20 5/29/84 Commonwealth of Pennsylvania: Payments for care and maintenance of Edith at Dixmont state Hospital from 8/11/70 to 5/29/84 95,572.96 9/11/84 Pittsburgh Medical Equipment SPecialists: Wheel chair purchased 606.00 9/17/84 Pennsylvania Department of Revenue: PaYments on account of state Income Taxes of Edith from 1971 through third installment 1984 estimated tax 853.00 11/28/84 Woodville State Hospital: PaYments for care and maintenance of Edith from 6/28/84 to 11/28/84 4,106.65 3/31/85 SUsan Dierken Ames: One-third net income through 3/28/85 625.37 3/31/85 William A.Dierken: One-third net income through 3/28/85 625.35 3/31/85 Robert E.Dierken: One-third net income through 3/28/85 625.35 'IQI'AL INOOME DISTRIBUTIONS &123,902.70 t-.-....- -25 - CO~TH OF PENNSYLVANIA 55 COUNTY OF ALLF.X:;HENY LAURENCE C.ADDLEMAN,Trust Officer of the MELLON BANK N.A., Successor by merger to MELLON NATIONAL BANK AND TRUST OOMPANY,the above named Accountant,being dUly sworn according to law,deposes and says that the disbursements shown in the account have been made to the parties entitled thereto;and that the account as stated is true and correct as he verily believes. SWorn to and subscribed before me this r-9rlt day 'of .:"';" ~,.~~,A.D.1985 .......:;,~~~~~-----t-/~~/(?tilP~Notary Public 1./'Trust Officer DORCTHY V.M ONAK.Notary Public L./ Pittsburgh,egheny County,PA My Commission Expires February 27,1986 RFJJUEST FOR DISTRIBUTION Accountant requests that distribution be determined by the Court in accordance with the Petition for Distribution to be offered in evidence at the audit of this account. Mellon Bank N.A. ~.,:. ,I /'. ~ --/d /~:z ..,t:lO ~.#"I:J....YO/ \.IN TiI~COURT...OFCOMMON.PLEA.S OF WASHINGTON:.COUN'I'Y,'PENNSYLVANIA I t ORPHANS,"COURT DIVISION .4"'1 \,:~f;'l /", 'J .- lo' -...No.63-68-1411' Estate .o~ERVENE!DIERKEN,Deceased TRUST FOR ..EDITH ..DIERKEN~.. FIRST.ANDFINAL.AGCOUNT OF ....~ ''II ~ ". .. MELLON:BA.NK.N.A• .'.SUCCESSOR :BY MERGER TO MELLON .NATIONAL BANK ,AND TRUST COMPANY . TRUSTEE UNDER THE WILL AND CODICIL. .~/~~.,~L-L_' ,to.... F~e'~ ...--.'" .. ;"..-"~.'""'l~'",....'..; Cl ,1;.1 f" loU j- (.') '..:' £::.:: ,,~ --Mc'CREIGHT1~'JMAaRJNEll·...,&"(.CRUMRI NE 800(}Wa S h iqg tom',TrjusJt~:li1:dg. Wa'shington.,igA .1 ...~.~~Ol - ;J, t. , I I -'~-,1 )J r --- •VoL.I&Co -~----,,--Q- IJ 'tfd.'I -l.f~~ . j, I "\~...\ r ~~~----~.....~~~------ / ". IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVA~IA IN RE:ESTATE OF ERVEN E.DIERKEN, Deceased -Testamentary Trust for Edith Dierken (now deceased) ORPHANS'COURT DIVISION No.63-68-1411· MEMORANDUM IN SUPPORT OF CLAIM Filed on Behalf of St.Francis Medical Center,Claimant Counsel of Record for this Party: Kenneth E.Lewis,Esquire PA IoD.1117096 Baskin and Steingut,P.C. Firm No.015 One Mellon Bank Center 29th Floor 500 Grant Street Pittsburgh,PA 15219 (412)562-8645 t. IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION IN RE:Estate of ERVEN E.DIERKEN,Deceased Testamentary Trust for Edith Dierken (flOW deceased) MEMORANDUM IN SUPPORT OF CLAIM No.63-68-1411 TO THE HONORABLE,THE JUDGES OF SAID COURT: AND NOW COMES St.Francis Medical Center by its attorneys Baskin and Steingut,P.C.,One Mellon Bank Center',Pittsburgh,Pennsylvania,and submits.. to this Honorable Court the follo~ing Memorandum in Support of Claim against the trust estate in the amount of $62,801.67. 1.Your claimant is St.Francis Medical Center,45th Street,Pittsburgh, Pennsylvania,15201. 2.Edith Dierken was admitted to St~Francis General Hospital on November 19,1984,and remained a patient there until her death on December 10, ,-" 1984. 3.A statement of patient charges has been submitted to Mellon Bank, N.A.,trustee under the terms of the testamentary trust for Edith Dierken, established under thp Last Will and Testament and Codicil t~ereto of her father Erven E.Dierken.St.Francis Medical Center has submitted to the trustee its statement of charges in the amount of $62,801.67,the amount 'claimed. ~--~------ 4.The claim of St.Francis Medical Center is not admitted by the trustee. 5.The subject trust is established by the Last Will and Testament of Erven E.Dierken by the terms and conditions of his Will dated August 21, 1964,and Codicil thereto dated }~rch 28,1967.The relevant portions of the Will and Codicil are: "ARTICLE FOURTH: (2)After the death of my wife,or in the event she does not survive me,the trust shall continue so long as my daughter,EDITH DIERKEN,is living;the Trustee shall use so much of the Income and principal as it deems advis- able for the welfare,comfort ~ndsupport of my daughter and shall add any excess Income to principal and .invest it as such." Article First of the First Codicil provides: "FIRST:My wife having died,my primary concern now is for the welfare of my daughter,EDITH DIERKEN.I there- fore direct my Trustee to consider first her needs while she is living,with no obligation to p~eserve principal for remaindermen." 6.By letter dated February 20,1985,a copy of which.is attached hereto and marked as Exhibit "A",L.C.Addleman,Trust Offl.cer,Mellon Bank, N.A.advised St.Francis General Hospital that the trust contains "limited discretionary language and a spendthrift provision which makes us as trustee reluctant to accept your recent hospital bill as a claim .agains·t this trus·t." -2- ,. -,..... Claimant accepted Edith Dierken as a patient with the understanding that proper charges for her care and maintenance at that institution would be satisfied from the Mellon Bank trust account • .7.The above quoted language of the Last Will and Testament and Codicil of Erven E.Dierken succinctly sets forth his direction and intention that trust funds would be fully available,even to the complete exhaustion thereof,to meet the needs of Edith Dierken.The trustee has presented no statement in opposition to the propriety of the charges,has not denied that services were rendered and has to date not made known any challengp.or bbjec- tion to the statement as submitted. 8.Allowance of the claim in no way conflicts with the spendthrift clause (~rticle Fourth (c))which provides: "The interests of the beneficiaries hereunder shall not be subject to anticipation or to voluntary or involuntary alienation;and the principal and income shall be paid by the trustee direct to or for the use of the beneficiary entitled thereto,without regard to any assignment,order, attachment or claim whatever." Payment of the subject claim is clearly one which is "direct to or for the use of the beneficiary entitled thereto"and is not the result of any anticipatory, voluntary or involuntary assignment by Edith Dierken or any other party in interest. 9.There has been no decedent's estate administration raised for Edi.th.Dierken;she is believed to have no assets other than her interest in the subj ect trust.BAS~~~S~EING~.•C: By fVJ.J\TJr rl!§lj {' Kenneth E.Lewis,Esquire Attorneys for St.Francis Medical Center,Claimant -3- 3--..---------------- Mellon Bank February 20,1985 St.Francis General Hospital 45th Street Pittsburgh,PA 15201 Attention:Marice Caliemdo Gentlemen: ) Mellon Bank N.A. One Mellon Bank Center Pittsburgh.PA 15258 La1U'eDce C.Addleman '1hIst Officer (412)234-5199 Dierken,E.E.for Edith -Account Number 202-474 In accordance with our telephone conversation on February 19,at the death of Edith Dierken on December 10,1984,the above listed trust will terminate with distribution to a granddaughter and two grandsons of the Testator,Erven ~.Dierken • . The trust which 'we had administered during Edith Dierken's 'Iifetime has limited discretionary language and a.spendthrift provision which makes us as Trustee reluctant to accept your recent hospital bill as a claim against this trust.It is our intent to seek the Court's confirmation of that termination and all claims against the trust estate. If you have any questions,please get in touch with me. Very truly yours, .'9/1!~-h[!~~//L~.ddleman I LCA:tlea -----"~'---- .....EXHIBIT "A" .,'.-. ~,,' ~~~ ~* ~~~;::.... ~ "".( IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION IN RE:Estate of ERVEN E.DIERKEN, Deceased Testamentary Trust for Edith Dierken (now deceased) ) ) ) No.63-68-1411 MCCREIGHT,MARRINER Be CRUMRINE ATTORNEYS AT LAW 800 WASHINGTON TRUST BUILDING WASHINGTON,PA 15301·4792 412.225-6600 412.34I·8022 ORDER AND NOW,this ~day of August 1985,the above-captioned matter is ~ontinued to the ~audit term. ~~_'J. '( t '...... .._.·4. \...~~...... o L..O (::lJ.J i iC'---: .j-..W.'."'.~-. '(') (;) ,'W ,-':: r...nc:o '" ...............\ '. t,I ..J Q!l1Unty, In tne matter of tne First and Final Mellon Bank,N.A.,Successor by Account of Merger to Mellon National Bank and Trust Company,Trustee under Will and Codicil ) , ) C!tnurt Itt C!tl11nmnn ·JUras Itt lDasqingtnn JrMsyluunia <Orp~ans·Q!oun lJitrisinn No.63-.:::.6.:::..8-.....1:...:4:,.;:1~1 _ In tltr ESTATE OF EDITH DIERKEN ERVEN E.DIERKEN, DECEASED IN TRUST FOR BY THE COURT: ADJUDICATION AND DECREE And now November /3 ,19.a5...-,this matter noving came on for nearing,audit ond distribution and testimony tak.en;upon due consideration tnereQf,the bal- once for distribution in tne nonds of tne Accountant is determined to be $,--=2.::..0.z...'.::..O.:..17..:-..!...b:::..:b~_ and tne account is accordingly confirmed;and it is ordered,adjudged ond decreed tnat tne soid bal· once be paid out by tne Accountont in accordance witn the scnedule of distribution nereto attocned and mode 0 port hereof,unless exceptions nereto,be filed sec.reg.or on appeal tokl!n nerefrom sec. leg. PRThlCIPAL Balance per Account $110,775.36 Additional credits per Audit and Supplemental Statement Attached 91,397.38 $19,377.98 INCOME Add:Additional debits per Audit and Supplemental Statement Attached 737.62 4,222.94 4,960.56 Less:Additional credits per Audit and Supplemental Statement Attached 4,320.88 639.68 $20,017.66 Balance for Distribution $20,017.66 Attorney:James C.McCreight, Esquire ...,~.1 -~ Adjudication and Decree -Page 2 Estate of Erven E.Dierken, Deceased in Trust for Edith Dierken No.63-68-1411 Balance Carried Forward TO:St.Francis Medical Center: Payment in full settlement and satisfaction of its claims against the Estate of Erven E.Dierken pursuant to Authorization of Susan Ames, Robert E.Dierken and William Dierken, Remaindermen PRINCIPAL Cash TO:Tyrone Fazio,Esquire: Payment in full of Attorney's fee for representing Susan Ames,Robert E. Dierken and William Dierken, Remaindermen pursuant to their Authorization dated September 4,1985 TO:McCreight,Marriner and Crumrine: PRINCIPAL Attorneys'Fee Reimbursement for Court Costs TO:Robert E.Dierken, Remainderman,one-third (l /3rd)of re sidue,.viz: PRINCIPAL Cash INCOME Cash $.639.00 3.00 4,704.99 213.23 $1,621.00 3,000.00 642.00 4,918.22 $20,017.66 18,396.66 15,396.66 14,754.66 9,836.44 ~,...~ '..- Adjudication and Decree -Page 3 Estate of Erven E.Dierken, Deceased in Trust for Edith Dierken No.63-68-1411· Balance Carried Forward TO:Susan Dierken Ames, Remainderman,one-third ,(1 /3rd)of balance,viz: PRINCIPAL Cash INCOME Cash TO:William A.Dierken, Remainderman,one-third (1/3rd)of balance,viz: PRINCIPAL Cash $4,704.99 213.23 $4,918.22 4,705.00 $9,836.44 4,918.22 INCOME Cash ·213.22 4,918.22 NO BALANCE ..)~ ,....:J \ l No.63-.6~-~~Hl ......~....-._.__.-._._...-- In the motter of the First and Final Account of Mellon Bank,N.A.,Successor by Merger to Mellon National Bank and Trust Company,Trustee under Will and Codicil of Estote of ERVEN E.DIERKEN, DECEASED IN TRUST FOR EDITH DIERKEN .i\~jubkntinn anb IIftfff '~:2 "OJ :;Jl~i,:\qs';'::' Sll\f~..:.10 't';31.S:;\J3U S1 \\H~ , r <!"":.It\~~l'"~u6,1 U--.'f G3B31s\~J,~j James C.McCreight,Esquire .....2 ',#00 1/H ...?~I /p dlcf/-j1-/-...3 ,------------------------ l-"~-."----;-•.;-.------------------------~j •0 '.. IN THE MATTER OF THE ESTATE OF l ERVEN E.DIERKENp DE~ED f IN TRUST FOR f- EDITH DIERKEN IN THE ORPHANS'COURT IN AND FOR W-4SHINGT'oN COUNTY.PENNA. 63-68-1411NO.---:-~_ I I,Susan Dierken Ames,.RemaindermanKNOWALLMENBYTH_ESE PRESENTS.THAT_.,--=-~_ .~Mellon Bank,N.A., co HEREBY ACKNOWLEDGE TO HAVE RECEIVED FROM/JBmClQJOIlJa:ICl1il:JCiflXImlXllKlllamti:alMD!I:L T.!Jr[!u~s:!t~e~e~_ CFTHEESTATEOF ~E~R~V~E~N~~E~.~D~I~E~R~K~E~N~.~DECEASE~THESUMOF Four thousand nine hundred eighteen--------------22/100 ($4,918.22 )DOLLARS IrJ FULL OF THE AMOUNT AWARDED ME UNDER THE DECREE OF THE ORPHANS'COURT OF WASHINGTON C-OUNTY:PENNSYLVANIA MADE A.T No.~6'-3::....-_6~8_-..:::.1_=4..:::.1_=1 _ WITNESS MY HANC AND SEAL THIS Q", w.ua! 19~• .~ J _ NO.63-68-1411 ORPljfANS'COURT.' -ESTATE '6F ERVEN E.DIERKEN, DECEASED IN TRUST FOR~ EDITH DIERKEN DOCKET PAGE "I RECEIPT' FROM.", Susan Dierken Atnes, R etnaindertnan TO __ Mellon Bank,N.A.,Trustee ,-I ~; FILED 19__" 111Efi)," it • r_r fi "1"7.,,)0,,_f 2::r 'REGISTER Of WILLS' IN THE ORPHANS'COURT IN AND FOR WASHINGTON COUNTY,PENNA. 63-68-141'1'NO.,~_=__--=._=____=__=_=:...::...._ IN THE MATTER OF THE ESTATE OF } ERVEN E.DIERKEN,DE~~~!D IN'TRUST FOR ~ ED:TH DIERKEN _..~ ,I·'.....j KN0 WALL MEN BY THESE PR ESENTS.THAT,_I~,L..__:.W_:...:::i=l1=i:.:a=.:m:..::..::..__=_A.:..:.:.._=D:..;i:...:e:...:r::....::..:k:..::e~n=..!,:.._=R:_e=..m==a_=in=..:d:.:-e:.:r:..;m:.:..:.a=..:.:n=----_ ,Mellon Bank,N.A.,T tDO8EREBY'ACKNOWLEDGE TO HAVE RECEIVED FROM/~~HXlII.'H7aH:-¥....,..-.=....:r:..;u.=.::s~e=-e"---------- Four thousand nine hundred eighteen--------------22/100 ($4,918.22 )DOLLARS IN F:JLL OF THE AMOUHT AWARDED ME UNDER THE DECREE OF THE ORPHANS'COURT OF WASHINGTON COUNTY.PENNSYLVANIA MADE 63-68-1411ATNO...;::...:=--.=..-::=----.=..-:::..::=-=--_ ,?/N./lJ / WITNESS MY HAND AND SEAL THIS,_...Cl!L"'-L.-'~"""--DAY OF /f/d"t/~.£Je,19~. -W~.f~~l.~··~£..A~-D-.-k~---'-d---~ 1 lam •.ler en,Remain erman \.~ W.l!I282 ~ NO.63-68-1411 ORPHANS'COURT ESTATE OF ERVEN E.DIERKEN, DECEASED IN TRUST FOR EDITH DIERKEN DOCKET PA"GE ·1 RECEIPT FROM William.A.Dierken, R etnainderm.an TO Mellon"Bank,N.A.,Trustee FILED 19_'_ ",/ I I I ( ( ( I ( ( [ ( Fll~fD" /~~.A-0· <3 .REGIsteR 0/,WILLS ------------------------------------- IN THE MATTER OF THE ESTATE OF l EEVEN E.DIERKEN,DE~D f IN TRUST FOR EDITH DIERKEN IN THE ORPHANS'COURl IN AND FOR WASHINGTON COUNTY.PENNA. 63-68-1411NO.--=--=-----=--=----=--=--=-=--_ KNOW ALL MEN BY THESE PRESENTS,THAT I,Robert.E.Dierken,Remainderman Mellon Bank,N.A.,T t DO HEREBY ACKNOWLEDGE TO HAVE RECEIVED FROM/i;JiRI:ocJfIXi~W::~W~~mciii8iJl~oe.:.__.l:.:!r~u~s~e~e~_ ERVEN E.DIERKEN,.'OF THE ESTATE OF ,---=--DECEASED.THE SUM OF Four thousand nine hundred eighteen---------------22,'100 ($4,918.22 )DOLLARS IN FULL OF THE AMOUNT AWARDED ME UNDER THE DECREE OF THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNSYLVANIA MADE AT No.....::;6....::;3c---=6-=8'----'l=--4=..;1=..;l=---_ ~ WITNESS MY HAND AND SEAL THIS J..3 11;)~1 II II II W.••••Section 147.03 R.C. DAYOFdlIOl/e;W\8elc.19~. f1k±21i~__~ROBERT E.DIERKEN,\..~ REMAINDER MAN GM.~. ~ "\-.', ""'.NO.63-68-1411 ORPHANS'COURT ESTATE OF ERVEN E.DIERKEN, DECEASED rn TRUST FOR EDITH DIERKEN DOCKET PAGE,_----,_ RECEIPT FROM Robert E.Di.erken,· R etnaindertnan TO MeHon Bank,N.A.,Trustee FILED 19__ Ifllffl) ~/.::./7~~J>.--....J :", 'OJJltoIST£R Of-W/~- j ~./ atnuntynfIfunijingtnn mittininn Qtnmmnn 'l~un atnurt nf (@rpijann' QTnurt In the matter of the Audit of Account in . Estate of Erven E.Dierken 63-68~1411No..__"--"-_=-=....:..-----'--"--'=---_ Tp THE AUDITING JUDG·E: Enter__---'O""'-":U'-"r~appearance for_----'A.....,.c'-'c"-'o'"'.uJ-U.nLJt""a.........nL..Jt~_ No.63-68-1411 In re Audit of Account in Estate of· Erven E.Dierken AUDIT 'r~~tip~fnr i\pp~nraUt~ FOR Mellon Bank,N.A. McCREIGHT,MARRINER &CRUMRINE Attorn&y ~.2 )-_..-......-.--_.-..,.,...- IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ;1 IN RE:THE ESTATE OF ORPHANS'COURT DIVISION ERVEN E.DIERKEN,No.63-68-1411 DECEASED rn TRUST FOR EDITH DIERKEN PETITION SUR AUDIT Counsel of Record for Petitioner James .C~McCreight,Esquire PA.I.D.#05473 McCreight,Marriner and Crumrine 800 Washington Trust Building Washington,Pennsylvania 15301 (412)225-6600 Form for Guardian or Tr.1Stee JrtUinn ~ur ~ubit 3Jn IDl1r ®rpi]ans ~<!tourt of lIa.a1]ington OIl1unty Estate of ~~Y.:.~~~.~._.!?.!~g.~.~!'it._. DECEASED EDITH DIERKENFor_._..__ _ ____..__.._ _.. ~-llfe tenant Date of tr:ust .November 27,1968JlJ~lqt"_..__ _ _ _.._. If there have been former accounts filed in this estate,list:None Filed at No.!?.1:,.§.~..:.L~!1.:u Fiduciary.J::1.~1~2!:L.~~.~~.l.._N~..~.!..r......§~.~£~.~.~..<?.~..by merger t0iriellon National Bank and Trust g.Q!!1P.~.P.-.Y.t_r..~.~J~.~..__.__.._ _ _.._ _.._ Place o~record Re ister of Wills ofofappolntment.g _ __. Washington Coun~y,Pennsylvania All persons having any interest,vested or contingent (including claimants),in the fund now before the Court, with the nature of their interests are: St~Francis Medical Center 45th Street and Penn Avenue Pittsburgh,Pennsylvania 15201 (Claim Not Admitted) Susan K.Dierken Ames,Granddaughter Robert E.Dierken,Jr.,Grandson William A.Dierken,Grandson One-third (1/3rd) One-third (1 /3rd) One-third (l /3rd), All of said parties have received notice as required by the Court Rules~ The fund now before the Court is subject to the following taxes: None Set forth any legal prOblems requiring adjudication by the C9urt or difficulties that must be met in distribution: See·Exhibit "A" Balance for distribution per account, Additional debits not shown in account: (Indicate whether income or principal-) Additional credits not shown in account: (Indicate whether income or principal) Balance for distribution Principal Income See Exhibit "B" Total additional debits See Exhibit "B" Total additional credits Principal $.. $..J).9..I..?7.?..,..~§.. $....._-(:~-?~.§.?..___. $ : _. $_ _..__. .Income $,. Total $.. If the balance for distribution is not in cash,list items held in kind with carrying \"a)ue designated,and if this is a distribution account,file elections to take in kind for all items so listed: All Cash .. '.../'" .~. t~ ....1 1.Testator provided under the terms of his Will and Codicil thereto,inter alia,as follows: •••••••••••••0.00.0 •••••••••••••••••••••••••••• II FOURTH:All the residue of my estate,real and personal,and wherever situate,I give,devise and bequeath to MELLON NATIONAL BANK AND TRUST COMPANY,IN TRUST,NEVERTHELESS,for the following uses and purposes: (A)The Trustee shall hold,manage,invest and reinvest said Trust Estate and shall distribute the net income (hereinafter called "Income")and principal from time to time as follows: (l)During the lifetime of my wife, ELIZABETH J.DIERKEN,_if she survives me,the Trustee shall pay the Income quarter-annually to her or for her benefit.If such Income shall be insufficient in the opinion of the Trustee to provide for the welfare, comf.ort,recreation and support of my wife and of our daughter,-EDITH DIERKEN,the Trustee is authorized in its discretion to use from time to time so much of the principal as it deems advisable therefor. (2)After the death of my wife,or in the event she does not survive me,the trust shall continue so long as my daughter,EDITH DIERKEN,is living; the Trustee shall use so much of the Income and principal as it deems advisable for the welfare, comfort and support of my daughter and shall add any excess Income to principal and invest it as such.II·. "(C)The interests of the beneficiaries hereunder shall not be subject to anticipation or to voluntary or involuntary alienation;and the principal and Income shall be paid by the Trustee direct to or for the use of the beneficiary entitled thereto,without regard to any assignment,order,attachment Or claim whatever.II·. FIRST CODICIL·. "FIRST:My wife having died,my primary concern now is for the welfare of my daughter,EDITH DIERKEN.I therefore direct my Trustee to consider first her needs while she .is living,with no obligation to preserve principal for remaindermen."••••••••••••••• Exhibit "A" • 'I SECOND:,e •••••••••••••••••••••••••••••••••••••• "(4).Upon the death of the survivor of my· daughter and me,the then principal shall be transferred and delivered to my son,ROBERT E.DIERKEN,or if he is not then liying,to his then .living issue per stirpes;II ••••••••••••••••••••••••••• Susan K.Dierken Ames,Robert E.Dierken,Jr.and William A.Dierken, remaindermen of this trust fund,are living,of age and sui juris.Notice of the filing of the account and of the time and place of audit has been given to Susan K.Dierken Ames,Robert E.Dierken,Jr.,William A. Dierken and to St.Francis Medical Center. 2.Edith Dierken,income beneficiary of this trust fund died on December 10,1984.The said Edith Dierken was a patient in the St.Francis Medical Center,Pittsburgh,Pennsylvania for twenty-one (21)d!1Ys prior to her death.The said St.Francis Medical Center has given notice of a claim against this Trust Estate in the amount of $62,801.67 for hospital care of Edith Dierken from November 19,1984 to December 10,1984,a copy of which is attached hereto and marked Exhibit "C".The Estate of Edith Dierken is insolvent.Legal liability for this claim is not admitted by the Trustee pursuant to the terms of .Article FOURTH (A)(C)of the Will.Your petitioner has been advised .that Medicaid has paid $61,180.67,leaving a balance of $1,621.00 due St.Francis Medical Center. -2- ESTATE OF ERVEN E.DIERKEN,DECEASED IN TRUST FOR EDITH DIERKEN Account Number 202-474 Receipts and disbursements since filing First and Final Account through July 29,1985 PRINCIPAL Less: 6/25/85 Mellon Bank,N.A.: Quarterly compensation for period ending June 30,1985 charged against principal $110,775.36 233.44 110,541.92 INCOME Add: Mellon Bank,N.A.Automatic Principal Cash Investment Service: Income earned during the period 3/31/85 through 7/30/85 Mellon Bank,N.A.Automatic Income Cash Investment Service: Income earned during the period 3/31/85 through 7/30/85 Less: 6/25/85 Mellon Bank,N.A.: Quarterly compensation for period ending 6/27/85 $155.63 $737.62 2,808.56 28.15 3,574.33 Exhibit "B" 6/30/85 Susan Dierken Ames: One-third (1/3rd)net income paid 6/27/85 6/30/85 William A.D.ierken: One-third (1/3rd)net income paid 6/27/85 $713.96 713.95 -,-.' 6/30/85 Robert E.'Dierken: One-third (l/3rd)net income paid 6/30/85 Balance consists of the following: PRINCIPAL Cash INCOME .Cash 713.95 .$2,297.49 110,541.92* 1,276.84 ~lll,818.76 $1,276.84 j111,818.76 *Subject to Attorney's Fee,unpaid income taxes for 1984 and 1985 and Fee for Preparation of said Tax Returns. NOTE: Less: Decree dated November 18,1970 Principal Cash per Decree Amount transferred from Income to Principal for payment of Bills Payment of Bills $000.00 1,000.00 1,000.00 546.46 453.54 Less: Income Cash.per Decree Amount transferred to Principal for payment of Bills Total Cash per Decree' $5,063.23 1,000.00 -2- 4,063.23 $4,516.77 ST. FRANCIS GENERAL IIOSPITAL._----------------------_...-----_._...._...--.-..._- EDITH OJ ERKEN WOODVILLE STATE HOSPITAL CARNEGIE.PA 15106 PATIENT NAME:DIERKEN,EDITH PATIENT NUMBER:336624274325 ADMISSION DATE:11/19/84 DISCHARGE .DATE:12/10/84 -------------~------~----------------------------------------------------------------------- STATEMENT OF PATIENT CHARGES ROOM AND BOARD:Private Semi-private 4 Medical Intensive Care 17 Surgical Intensive Care Coronary Intensive Care Coronary Step-Down Unit Nur~ery DAYS AT DAYS AT 325.00 DAYS AT 980.00 DAYS AT DAYS AT DAYS AT DAYS AT $ 1300.00 16660.00 ANESTHESIA --------------------------------------------------._. Bl.OOD ADMINISTRATION --;.---------------------------------------_.- CJ,RDIOLOGY -------------------~--------------------:------------- EMERGENCY ROOM --------------------------------~---------------•.-I~V.SOLUTIONS ---------------~--~-----------------------------~- LABOR/DELIVERY ROOM ----------------------------~---------------- LABORATORY -------~---------------------------------------~------MEDI~~L/SURGICAL SUPPLIES --------------------------------------- NUCLEAR MEDICINE/RADIATION THERAPY ------------------------------ 71.00 1016,00 3985.10 125.00 7455.41 10928.00 281.07 704.00 2929.59 3100.00 14246.50 $62801.67 RADIOLOGY-------------------------------------------------------- OPERATING ROOM ------------~-------------------------------------PHAR~~CEUTICALS -------------------------------------------------PHYSICAL/OCCUPATIONAL THERAPY ----------------------------------- REHABILITATIVE SERVICES -----------------------------------------RESPIRATORY THERAPY--------------------------------~------------- SPEECH AND HEARING THERAPY -------------------------------------- TELEPHONE ---~~~rr6~r~b-~Crr~-~~-~----~--------------- OTHER ----------------------------------------------------------- TOTAL CHARGES: INSURANCE PAY~'ENTS -------------------------~-------------------- PATIENT PAYMENTS ------------------------------------------------OTHER CREDITS---------------------------------------------------- Form H-855 BALAr~CE DUE:$62801.67 "5TH STRD:T (OFl:PE:"S A\'ESL'E).'.nl'UL:RGH••'E:"SSYL\':\:"1:\152"1 .-1..•-...'.~-"---,------'---" I,F.RVEN E.DIERKF.N,of the City of ~!ononr,!lhp,la,County of ';/ashington,COTl1l'1onl'lelllth of Pennsylvania,-do make this my '.'!ill·, hereby revoking any and all ~.·!llls at any time heretofore made by me • .FIRST:I direct that the expenses of my last illness and funer~l be paid out of my estate as soon 9S may be convenient after my death. SECOND:I 'give and bequeath all my ~ngible personal propert~ together ...1th any policies of insurance .there<>n,to my wife,ELIZ "'BETH J.DIERKENj PROVIDED,'however,that if she does not survive me for a period of sixtY.(60)days,I give and bequeath said property to our son,ROBERT E.DI'!':RKEN',ifho survives us both. THIRD:If my wife,ELIZ~BETH J.DIB~~N,survives me,I give, devise and .bequeath to her a portion of my estate having a value equal to fifty (~Or,)per cent of the value of my adjusted ~~oss estate as finally determined for Federal estate tax pur~?ses,less the value for such purposes of all interests in nroperty an1 nroceeds of insurance on my life,if9.ny,"tfhich "!=·ass or huve passed to my '."life under the other provisions of this '."in or other'r.i!J8 th.in unn"!..thi:'l ""ill,but only·to the extent th!'lt such 1nterest9 in nro""13rty and nroceeds of insurance are included in my gross estate for Federal est9.te tax purposes and qualify for the marital deductio:l.This -portion of my estate,undiminished and un9.ffec·ted by any estFlte or'inheritance taxes,shall be paid and transferred by my Executrix to my Wife, either in cash or in kind or nartly in cnsh aDd partly in kind,and, to the extent in kind,at the values fina'ly de~ermin9d for Federal estate ta:'(p~rp0ges.There shall not be allocated hereto any 'Pro~ertr "f'" , I or the ~rocM!ds of any nrotlerty ':'hlch '::0111d not be a]10'l/ed as pal'\; of the mnr1t'll deduction.If m~'oo'\th ann thf'l dPoo.th of my '.'life occur under such cirCuMstances th~t t~~rc 13 no sufflr.i~nt evinence that we have died otherwise than simult~nflously,I direct that my ~~fe shall be presumed to have survived ~e. FOURTH:All the residue of my estate,real and personal, and wherever situate,I give,devise and bequeath to :I[ELLON N.\TIONa..L BANK Ah~TRUST CO~PANY,IN TRUST,~EV~RTHELESS,for the follo~ing uses and purposes: (A)The Trustee shall hold,mannee,invest and reinvest said Trust Estate and shall.distribute the net .income (he~einafter called "Income")an~principal from tiJr.e to time as follo':ls: (1)During the lifetime'of my wife,EI.IZ "-BETH J.DIERKEN, if she survives me,tl'te Tru9tee sh9.l1 :cay the Income quarter-annually to h!3r or for her benefit.If suc!1 Income shall be ,insufficient in the opinion'of the Trustee to,orovide for.the ~elfare,COMfort, recreation and supnort of my wife and of our daughter,EDITH DIERKEN, the Trustee is authorized in its discretion to Use from time to time 80 much of the principa1 a8 it deems,'ndvisable th~refor. (2)After the death of my wife,.or in the event she does not survive m~,the trust shall continue so long as my daughter, RDITH DIERKEN,is living;the Trustee shall use so much of the Income and principal as it deems adVisable for the ;e]fare,comfort and support of my daughter and shall add any excess Income to principal and invest it as such • .(3)In the event of any serious illness,aCCident or other emer~ency affecting my son,th?Trustee may use so muc!1 of the principal as it deems advisab1,e to assist !1i"1,"Jut shalJ consult first ~ith my ~ife if she ·is livinR. (4)Utlon t~~death of the survivor ~f my ~lfe,my daughter and me,tha nrinc1,,,s',shll'l be 111\1c1.to my 'son,R03r.::<tT E. Dlr:P.KEN.jf he h deceased,the orinC'1pal BhalJ be diVided'into as 'many Oqu!ll shares as he shall h'lv~childron t~en livinp.or doccn3e~1 Vii th 1s~\le then l1vine.One shal'e :,':1,\'1 bA 'Daid to thfl issue of each doceAsed ~randchil~of mine,ner ~tlr~e3.One share shall be paid to each ~dult ~rRndchl1d.One shgr~s~911 continue 1n tru3t for each minor ~r9ndchild,and thA Income ,h,'l bfl added t,nrinci'DSl until he or she attains ma'ority,~hen t':1n.prlnciDsl sh~ll be oai~to him or her;if said p,randchild dies ~hi'e a minor,the principal shall be paid equal)y to his or her survivinR chi'nrAn or,if there are none,' to my SO~IS then living issue,Del'stirpes.If none of my son's issue survive to take the princio~l,it shall be paid to my then living heirs under the then Pennsylv'lnia intestate laws'. (B)If any be~eficiar~entitled to·receive a share of principal hereunder shall be a minor,such share shall not be distributed to him or her,but sh'lll be retained by the Trustee until tho beneficiary attains-maJority,at which time the principal shall be paid'to him or her free of trust.During such mdnority,the Trustee shall pay'so much of the Incor.le·and "Orj.ncinal as it deems advisable for said minor's ~elf~re,co~fort,recre'ltion,su~ort and education to the nerson havinR cUl'ltod~r of him or her,without Uab:l.l1ty on the part of the Trustee to Sft8 to the ~polio~tion thereof,or shall usa it direct for such Durnoses,and shall add the rn~~lnlne lncome to principal,to be invested as such.If such benefic::'ary d:l.es while a minor,the Trustee is authorized in its discretion to pay part or all of his'or her funeral ey.penses,and the remaining principal shall be paid to the persons entitled to his or her ~ersonal estate;PROVIDED, hO":ev~r,:that the share thus aCm'uinp,to the ·beneficiary.of any other trust hereunder shall be 3dded to such other trust. (e)~he lntereDts of tho beneficiaries hereunder sh~ll not be subject to anticination or 'to voluntary or involuntiry alienation; and the "e)rincinal and Income sh!l~J,be paid by the ':.'::'\1stee.dire.ct to or for tho usc of the beneficiary entitJed thArC:!to,vri-:;hout regard to any a~sir.nl:1ent,order,att'lchment or clR,1rn "·hRtElver. (D)Income Ilccrued on gny oro~erty received by the Trustee .-:-;- " / '" either at the incention of t!1n tru::t 01'~!l 'In,!lrlclltion thr.rc1',o 3h"11 be trent~d as innomn qnrl not ~~orlnnlpa1.Upon the death of any beneficiary of Inconn,any und1~tr1butod lnco~e then helrt by the Trustee for such beneficiary shall be pa1d to the person or nerson3 for whose benefit ,thf)nrlnclpal nroc111c1;'"!":::"1 Tncol"e in continued in trust or to whom It is dlstributed under the t'lr~s hnreof. (E)In the ad~lnlstration of the trusts ~er~jn nrented,the Trustee shall ~ave,in ad~ition to and not in limltation of any authority Riven to it by 1.a"',anr'!,without thll neceasity of obtaining.' the consent of any court,the f011,o~"ing no"'ers:to accept in distri- bution of my estate and to retain investments and property which are a part of my estate;to invest and reinvest ,the princi'pal of tho Trust Estate in any kind of pro?erty,real or personal,or part interest therein,without being r~stricted'to investments which are ler,al for trust funds;to give options for sales,leases and exchanges;' to borro~money:to sell,pledge,e7.ch~nge or mortgage any real or personal property;to compromise,claims;to lease real or personal property for terms exceoding five (s)years;to join in or onpose the merger,consolidation,reorganization or readjustment of the financial structure of any firm or cornoratlon in which the Trust Estate may have an interest;to carry s~cllritiell jin the name of a nominee;and to distribute the Trust Estate aithAl'In cash or in kind. ,(F)The Trustee may resign at any time by.petitioning a court of competent Jurisdiction to designate and appoint a successor corporate Trustee.In case of the merger or consolidation of the Trustee,the resultant company shall 'become successor Trustee here- under without notice to any narty. (G)The Trustee shall be entitled to receLve annually com- ?cnsntion for its services hereunder in accordance with its schedule of compensation currently in effect when the servi¢es are performed, but not in exces~of such comoensation as 'would be approved by a court of co~petent jurisdiction., -~- ", .'-::. ,, .' ·_.__. FIFTH:I aonoint my v:1C...,r.:T.n~L':':TH J.DGRl0:N,To::r:f.lcutrty. of this my "ill,to serve her~c~d(\r n~~uch ~xecutrix without bon~, giving and ~ranting to my EXA~&tri:r:th~s~mo broad powers of retention, sale,conversion,InventrnenL 3nd ~nn~gernent of my est~te,resl and.' perso'nal,as'are granted to m"/7rusten unner this '.'/111,and in addition the right to distribute my securities or other property in kind to my Trustee.In case of her death,incapacity or refusal to act or continue as my Eyeclltrix,I appoint my son,ROBERT E.DIERK:.?I, Executor,to serve hereunder as such ?xecutor without bond,with all the rights and '!'owers ','rhich I heretofore gave to l!\;"wife as Executrix. I direct that the \'F.Ll.ON N~,TIONAL MNK AND TRUST CO!,;PANY be relieved from giving bond as TRUSTEE hereunder. SIXTH:I direct that all estate,inheritance and other taxes in the nature thereof,tor-ether ~'ith any interest and p~nalties there- on,becoming payable because of my death with res~ect to the nroperty ,'constitutinB my gross estate for death tax purposes,whether or not such ,!,ro,!,erty,passes under this Will,shall be ~aid from the principal of my residuary estate'p!l.ssing under Article FOURTH hereof;and no logatee or devisee or any person having a beneficial interest in any such ,!,roperty,whether under this Will or any Codicil thereto or otherVlise,shall at any time be rEl9uired to refund any part of such taxes.In the absolute discretion of my Executri~such taxes may be paid immediately,or,'the payment of taxes on future or remainder interests may be 'postponed until the time possession thereof accrues to the beneficiaries,in ';";hich event such taxes shaH be lJaid by the Trustee out of the princi1Jal of the trust sub~ect thereto. -:;- ',. .-. .IN ':'.'ITNESS "THEREOf',J hll'lo hnr'c':nto set.my hand and seal this .3..!..-.day of ((~~,..,.<.•1,1%-\. j Signed,sealAd,'Oub'ishp.d ann dp,c1aredby ~RVEH E.DIERKEN the TestRtor above n~~ed,a~6nrl for hi~mill i~th~nresenCA of us, v;ho,at his request,in his 'Oresence ann in the nrosenr.e of each other,have herp-unto snbscribed our n3.!T1es as ~!itnessen hereto. '.. " OEffTIFIED.TO 9£A TRUE ANO~GQPV Of THE ORIGINAL ~C.ln~:i.AIIDI'DtJ-s_C . . i SECOND:I hereby change subparagraph (A)(4)of Article FIRST:My wife having died,my primary concern now is (a)During my said grandchild's minority,the Trustee I I'.(. FIRST CODICIL "(4)Upon the death of the survivor of my daug::lter and me, ·1,ERVEN E.DIERKEN,of Monongahela,Washington the then principal shall be transferred and delivered to my son,:.:tOBERT E. DIERKEN,or,·if he is not then living,to his then living issue per stirpes; County,Pennsylvania,do hereby make t~"le following First Codicil to PROYID;ED,hQwev~;r;,~hat the shar~of any m\no;r;~;r;andchild of mine shall Trustee to consider first her needs while she is living,with no obligation FOURTH of my 'Will to read: my Will dated August 21,1964. to preserve principal for remaindermen. be retained in a separate trust,as follows: for the weliare of my daughter,E·DITH DIERKEN.I therefore direct my shall pay to the person having custody of him or her,without liability on the part of the Trustee to see to the application thereof,or may expend directly so much of the Income and principal as it deems advisable,in view of other income of which it has knowledge,to provide for my said grandchild'.s weliare,comfortable support and education and shall add any excess Income to principal and invest it as such. .'. .'- (b)Whcn my said gr;\ndchild attains thc agc of twcnty-one (21)years.the principal shall be paid to him or her free of trust.b.the cvcnt of his or her death during min,?rity,the Trustee is authorizcd in its diso:retion to ?ay part or all of the funeral e''l>enses,and the remaining princi- pal shall be paid to my said·grandchild's surviving children equally or.if he or she has ~one,to my son's then living issue per 'stirpes,the shares o(my minor grandchildren to. be added to their separate trusts hereunder. If my son has no issue living at the ceath of the survivor of my children,my grandchildren and me,any remaining principal shall be paid to those persons who would have been entitled to my estate if I had died at t1:at time intestate and domiciled in Pennsylvania." THIRD:I hereby change Article FIFTH of m}'Will to read: "FIFTH:I appoint my son,ROBERT E.DIEF~KEN,Executor of this my Will.In case of hi~inability or unwillingness tc act or to continue as Executor,I appoint MELLON NATIONAL BANK AND TEUST COMPANY Executor.I give to my Executor the same broad powers as are granted hereunder to my Trustee and,in addition.tpe right to dish"ibute my securi- ties or other proper~y in kind.No bond shall be required of any fiduciary hereunder." FOURTH:In all other respects I ratify and republish my said Will as of this ::'S -,~.day of )_·t.:..i.'"'"(."'-'(">.::......."".:.:i:••~/....;•19 (.'.'• ___-_--"-.:;-_.:...:.-....:.;;.;:...:;.""-_.-_=_-.;..••_/_l.._.:'._.:.._.:""_,_1_:..._......_......(SEAL)~.·c 'C'....~........c..~ Signed.sealed,publish.::d and declared by ERVEN E.DIERKEN. the Testato'r above named,.as and for the First Codicil to his Will in the presence -2- ·~-_.._..'"-...~. or-us who t h'.d'th C,,a is rcqu~st•..\hi:;prescnce an in c prcscnce 0 ~ach olh~l"•• have hcr.cunto 5ubscri.bcd 0 ....name ~3S wilnc'sscs hcrcto.. _). I () Address::.'..::/.7 0<,.~,~..I.(.·:;·~·./-f),:.-. (il0/-7f'~(;/I .ri ..)~:J/}() '7/(L (/I CERTIFIED T'O BE A TRUE AND QIOHR'EOT copy OF THE ORiGINALrt?n~II"'" -3- :I· :1 I J~I II J~ I:r, F, :.>.::.~. Il.{ c. :Grftrrn WrutnlltPlltury ESTATE OF ._.._.._J?T...Y..c:f.l r.;..~.'?~~E.~r:..!)..I..~/~L!-_ Sl'vin E:u·l Dle!'l<:en.A/K/A Erven ITarl Dlerkp.n,A/K/A_.._..__.___--_.____._._____---- E.F..Dierken.A/K/A Ervin E.Dlerken '= ."$-. "\ St:t forth :,Kcountanls suggtstiun as to manner and form of distribution tu bt:madt:,awards to bt:statt:d in pro· portions unlt:ss spt:cific amounts or items art:designated by instruffit:nt under which tstate is being distributed: Susa'Il Dierken Ames, Remainderman William A.Dierken, Remainderman Rober't E.Dierken, Remainderman COll~TY OF ALLEGHENY, CO~I:\IO:\WE:\LTH OF PE~~SYLVANIA,~55 One-third (1/3rd) One-third (1/3rd) One-third (1/3rd) The abo\'e named Fiduciary or represt:ntati\'e thereof, lY.ing duly ~.~9..~P.-.doth depose and say that the facts set fort~in the foregoing petition are true to the b.est of...h.~.~kno\Vledge and belief. Sworn db·'bed bel'...................................to an su scn ore me This :;5.~da\'Of..~.19~.s. 5 gn""""r Off;W~C.,:J!.I.~ Title of Offjct'r AMY"C:.WTCKl11tt:.~T~R".ttlBI:I~.. ,PITTSBURGH,AmGHENY COUNll Office expirts M¥.COMMISSJOH.UP.IB.E.UU.~•.t$,.J.?$!t.:..M~m!ler.Pennsylvania Asf~r.!ati6ii of N,otarie!i . :"CA:JWB:cdr:August,1985 ! :\nd your petitioner will ever pray,etc. .M.~.~.~QN....~A.~1......~.~..A.~.1......§~~s.~.~..~g.~....1?y...... merger to Mellon National Bank and Trust Company..·..··..=..·~·~fi ..· · · · ·..···..···.. BY~~..·....·..·_......···........··.._......·A~·~~·,~t:~·;t~··V&·~·~..·~p·;~·~·i·d~~t Trustee under the-Will and Codicil of Erven E.Dierken,Deceased in Trust 'Fc;>r Edith Dierken 'FIUion f;ur AubU IN THE ORP~ANS'COURT OF WASHINGTON COUNTY FORM USED FOR GUARDIAN-INCOMPETENTS -OR TRUSTEES No...~}..~_~.~..7.'.•l411 ESTATE OF........~.g.y.~.~.....~.!.......PJ.~.g~.~~1........ DECEASED FOR ~.P.!~.~P!~.~.~.~N .. _.._~~=i·ir~·t;.-,:;~-,:;t·· · - ME~LON BANK,N.A.,Successor by m.erger to Mellon National Bank and..Trus"t..·..C·o·mpao·y..· · · :!:.!..~.~.~.~.~.....~.4.~.!:.....Y!...~g ....~!?:.4.....G.Q.4J~J~- Counsel for the accountant shall submit herewith the following,if pertinent: 1.\ViII or trust instrument-attested. 2.Inventory. 3:Signed elections of items to be taken in kind- if distribution account. 4.Stipulation or certificate by minor approving account. 5.Praecipe for those represented. 6.Brief-for-any question of law raised. _-!.~.~.~.~G.~M.~.q.~.~.~g}:?:~'-~.~.q~!!:~. Counsel for accountant. 800 Washington~~st Building Washington,Pennsylvania 15301 ....J' ~~ "..~.,::., ; (.J ESTATE OF ERVEN E.DIERKEN, DECEASED IN TRUST FOR EDITH DIERKEN Account Number 202-474 .Receipts and disbursements since filing Petition Sur Audit through October 18,1985 Balances per Petition 9/20/85 PRINCIPAL Less: Pennsylvania Department of Revenue: Tax on Profits for year ending 6/30/85 $342.14 $110,541.92 9/20/85 Internal Revenue Service: Tax on Profits for year ending 6/30/85 9/24/85 Mellon Bank,N.A.: Quarterly compensation charged against principal for period ending 9/30/85 10/18/85 Robert E.Dierken: Advancement on account of distribution of Principal: Cash Advanced 10/18/85 .Susan Dierken Ames: Advancement on account of distribution of Principal: Cash Advanced 10/18/85 William A.Dierken: Advancement on account of distribution of Principal: Cash Advanced 589.66 232.14 30,000.00 30,000.00 30,000.00 91,163.94 19,377.98 $102.08 Mellon Bank,N.A. Automatic Income Cash Investment Service: Income earned during the period 7/31/85 through 9/29/85 16.55 2,663.07 1,369.68 $1,276.84 $132.•30 4.70 25.52 Less: Treasurer,Allegheny County,Pennsylvania: Personal Property Tax for 1984 Plus:Interest Thereon Penalty INCOME Add: Mellon Bank,N.A. Automatic Principal Cash Investment Service: Income earned during the period 7/31/85 through 9/29/85 9/9/85 9/11/85 Mellon Bank,N.A.: Charge for Preparation of United States Individual Income Tax Return 225.00 9/20/85 Pennsylvania Department of Revenue: Tax on Profits for year ending 6/30/85 18.76 9/24/85 Mellon Bank,N.A.: Compensation as Trustee charged against Income for period ending 9/30/85 154.76 9/30/85 Robert E.Dierken: One-third (1/3rd)net income paid 9/30/85 497.52 -2- III _ 9/30/85 Susan Dierken Ames: One-third (1/3rd)net income paid 9/30/85 $497.53 9/30/85 William A.Dierken: One-third (1/3rd)net .income paid 9/30/85 497.52 $2,023.39 $639.68 Balance consists of the following: PRINCIPAL Cash INCOME Cash -3- 19,377.98 639.68 $20,017.66 $20,017.66 .~ Form RCC~33 RESIDENT DECEDENT I COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS COUNTY OF ~?-.s..~.~P:~.~~. I~~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.lnlwrit~nce..~n!i .E.~t!1te .Tax 1\ct of l~!3L) IN THE MATTER OF THE'ESTATE OF }AFFiDAVIT OF ..........................·..·J~;·;r.y~·~~E-·;~IP~~~r.~~~;;;J~~t·)·_· ·EXECUTOR ..\BJUN:lS'~Late of Wash~ngton C01Ulty state of .. County of ............Pennsylvania } .Washingt.on........................................ss: AJ!~.U~..W.~Q.t.:t...,T.rn.s..t.Q.f..f.;L..G.~.r..,Me..llon National Ba.nk a.nd T.rns..t.c.ompany.". ~.r of the estate of the above-named decedent being duly sworn,depose and say Eucutor Decedent'dJed o.ct.QP.e.r (Month) N~me and address of attorney or} other authorized representative to ...... whom all corre~pondence should be.. mailed. .......6.,,19 .68 ,r testate leaving a last wi!:,copy of which is hereto attached.} (lJay)(Yl:lIr)L.iRU::ll:t:Kt..: .Mellon National..Bank and··..T-rl..lst Company ,..,.,"..",,.,.., , ,.. South"Mainstree.t & ..cherry.Ave."Xashington,..Pe.nnsylv.ani.a .. That as such E~.~.g)J:J:!.Q;r._..deponent is familiar with the affairs of said estate and the property con- (EXtleUlor·Aelministrator) stituting the assets _thereof and their fair market value. That at the time of death there was no safe deposit bux registered in decede::lt's individual name,or jointly with,or as agent or deputy of another,or in decedent's individual name,with right of access by another as agent or deputy,with the exception of the following:- .- RELATIONSHIP OF JOINTNAMEANDACDRESSOFBANKOROTHERINS~ITUTION THIS SAFE DEPOSIT BOX SENTED IN WHICH I:ECEDENT RENTED A SAFE DEPOSIT BOX IN NAME OR NAMES OF HOLDERS TO.DEC~DENT None That the contents of said safe deposit box or boxes are itemized under Schedules of this return,with the exception of the following,for the reasons hereinafter set forth: That Schedule A attached hereto and made part hereof sets forth full v and in"detail all the real property in the Commonwealth of Pennsylvania of which decedent died having an interest therein.It also sets forth the mortgage encumbrances upon each parcel of real property at the date of death,giving the amount still due at death,name of mortgagee,date,rate of interest,and book and page of record thereof.It also sets forth in the columns provided therefore the assessed valuation of each of said parcels,the estimated market value thereof as of date of death of decedent. That Schedule B attached hereto and made part hereof sets forth fully and in detail all personal property wheresover situated owned by the decedent at the time of death;all moneys left by the decedent at the time of death,whether in decedent's immediate possession,standing to 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 i.hterest day prior to decedent's death in the case of savings banks,and to the date of deceden~'s death in all other cases;all bonds,postal savings,treasury certificates or notes and other evidence of in-debtedn~ss·-of·the United-States to -the decedent;all obligations,whether by statute or agreement they are designated as tax free,of the United States,or any state,or political subdivision thereof,or of..-.."-any foreign country,which are owned at the time of death;all wearing apparel,jewelry,silverw~re,pic- tures,books,works of art,household furniture,horses,carriages,automobiles,boats,and any and all other personal chattels of whatsoever kind or nature,left bydecedent,together with the fairly ·estimated market value thereof;all bonds and mortga.ees 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 !1nd 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 t~ereon to the date of dece-.. dent's death.and other investment securities owned by the decedent at the time of death,with the market value thereof at such time. ., In the case of securities of close or family corporations,the values reported.are as far as possible substantiated by financial statements of the corporations,showing the assets and liabilities thereof as of the'date of death.The schedule also sets forth the interest of decedent at the time of death in any co-partnership or business,and in support of the value of such interest there is annexed to said schedule,firianci.al statements sho~ing the ll'ssets and liabilities o'f s'aid cc;>-partnership or business. A copy of the cd-partnership agreement,.(if oral,a statem.ent 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 busihess as may be pertinent to a fair and just appraisal uf tne decedent's'interest therein must be submitted.·It shoul'd also set forth in itemized form,together wHh 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 ih the case of transfers ofproperty;real or personal,within two years of decedent's death,in conte~latton of decedent's death,or intended to take effect in po~session or enjoyment at or after death,said schedule sets forth the nature and value of such property,to whpm 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 s.aid tranSfers.In the cas.e of tra.nsters .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.Ther,~is also set forth in said schedule a list of all property,real and p~rso~~~,with its value,which pa~ses at decedent's death by virtue of the exercise by decedent,either indiVidually,or jointly with another,or any power of appoint- ment vested in decedent,either indiVidually or jointly,by the Will,deed,or other instrument of another, with a copy of the instrument creating such power attac~ed to the schedule. That Schedule 0 attached hereto and made part hereof sets forth the names and addresses of all persons ben~ficially 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 £attached hereto and made a part hereof sets forth all property,real and per- sonal,.owned.by the ~e~edent jointly ~ith 'another or others,including intangible,standing in the name of the decedent and others;plus the date and place of record of instrt~ents 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 dedl,lctiops claiined for and on behalflof this decedent's estate,incl.uding funeral expenses paid;fa~ily exemptio~,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 charge.able for period prior to decedent's death (except.those allowed under Section 651 of the Inheritance and Estate Tax Act);together with a statement of collateral pledged for obliga- tions,if any.It is agreed that the fiduciary will present proof of said claimed obligations upon re- quest,that if the amount actually paid in settlement of any fee,commission or debt is less than the estimated amount claiming and allowed,that the same will be reported to the Register of WillS,and that the amount of tax assessed can be reassessed in accordance therewith. That the totals of the appropriate columns in Schedules "A","B","en,"E",and "F"as directed therein,· have been carried forward and properly registered ~n the Summary. Subscribed and sworn to before me this Mellon Natioru:l..BankJ;;:;':::-Carrrpauy ........................l~~d,day of..~19..7~..LR~l.~;;;i~~i'iist iil'rrCer .......................~.>4:..~?lJ.:7.aacu .xi:.~.S..!M~iP.:S.:t..~~G.h~.~ry.Ay.~..~..L __.._. SARA.M.VAN KIRK.Notary PUblic (Street Number) Washington,Washington County,Pa..Iil3.:~?~.~.~~.?~?~~~.~¥.~y.~.~.~.~..My Commission ExpiresOctober14,l()70 (City or Town and State) NOTE:Before Signing affidavit make sure all blank spaces in the affidavit and schedules annexed are filled in with details or the word "None",and in case the assets include rare and unlisted securities, securities of close or family corporations or an interest in any co-partnership or business,that the data and statements required under the paragraph above relating to Schedule "B"are attached.Also make certain that column #1 in the "Summary"has been properly completed as above-directed. r' i· RCC-34 (1-64)·COMM~WEALTH OF PENNSYLVANIA, DEPARTMENT OF REVENUE'' BUREAU OF COUNTY COLLECTIONS TRANSFER INHERITANCE TAX RESIDENT DECEpENT 'SCHEDULE "A" REAL PROPERTY Real property in Pennsylvania,with statement of mortgage encumbrances upon each parcel at death of dece- dent.Where property held as joint tenant or tenancy by entireties,report on Schedule "E".Property 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 Commonwealth of Pennsylvania should be described by lot and block number,street and street number,together wi th a general description of the property,with a reference to the record of the conveyance by which the decedent took title;if a farm state number of a· cres;also statement of mortgage encumbrances upon each parcel at death of decedent.Taxes,assessments,accrued Interest on mortgages,etc.,are to be listed on Schedule "FlO and must not be deducted from this schedule. All that certain lot or parcel of ground known as Lot 102 in the J.W.Lockhart & Company's Plan of Addition to Monongahela City,on which is erected a two-story frame dwelling and a separate one-car.garage, known as 634 Marne Avenue,Monongahela, Pennsylvania Deed Book Volume 717,page 497,Washington County,Pennsylvania.. All of the coal in,upon or under those four certain tracts of land in Fairview Township,Butler County,Pennsylvania Deed Book Volume 682,.page 497,Butler County, Pennsylvania. (1 ) ASSESSED VALUE FOR YEAR OF DECEDENT'S DEATH (2) ESTIMATED MARKET VALUE o~.;,%,;~.oo 0 •.00 /3\ DEPARTMENT VALUATION CAUTION (Do not write In this space) Insert this total opposite "real property",Schedule "A"in the X X X X X "As Reported"column on the last page of this return. .'" $13,000.00 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".Inta~gible personal property,titled in the name of the decedent,but payable at death to another or others,including but not limited to P.O.D.U.S.SaVings Bonds and tenta- tive trust accounts,must be listed,despite the fact that they are not of the administered estate. Tangible personal property should be listed first (e.g.jewelry,wearing apparel,household goods,and.furnishings,books,paintings,automobiles,boats,e,tc.) Intangible personal property,such as bonds,treasury certificates,cash on hand and in bank,... stocks,'mortgages,notes,together with accrued interest or rlividends,salaries or wages,insurance pay- able to the estate or firluciary in said capacity,partnership interests,interest in any undistributed estate o~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.-...........--.------........---------------r----r------.,....------- Item No. ITEM List and describe fully Cash,securities,etc.,per copy of inventory attached hereto:$175,323.36 Less: Treasurer of United states: Veterans Burial Allowance 250.00 Social Security Lump Sum Death Benefit 216.00 UNIT VALUE ESTIMATED MARKET VALUE 'DEPARTMENT VALUATION (Do not write in this space) Washington County Veterans Burial Allowance 75.00 541.00 Insert this total opposite "Personal Pro~erty",Scherlule "B"in the "As Reported"colwnn on the last page of this return. x X RCC-37 ~(12-6 3) COMl\lONWEALTH OF PENNSYYLANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "D" BENEFICIARIES., 1 _. BENEFICIARIES AND ADDRESSES I RELATIONSHIP SURVIVED(If step-children or DATE INTEREST OFStatefullnamesandaddressesofallwhoillegitimatechildrenDECEDENTOFBENEFICIARYaveaninterest,vested,contingent or other are involved,set STATE YES IN ESTATE wise,in estate)forth this fact.)OR NO BIRTH Edith Dierken Daughter Yes 9/16/20 * PhillRrlP Ih·R.PR', '"",.. ,,~.~.~ *'PhI"pnt.irp rp~i .:I.i~held ~nr t.hp ,.·t. of 'Rnit.h n 'prken 'Drinci'DatL to be USE~d if necessarv' '~P Rnv ~;t.n hI"'"'("1rrn111 Rt,pn Remaindermen:. r.hi 1nrpn nf'no("o",,,,on ~nn ~.,'R ni _1.((;.rRnnl"}li1nrpn) . Prevision for contingencies. Decedent's wife.Elizabeth J.Dierken died Februarv 1 lq67 Decedent's son Robert E.Dier en died Novemb~r 6 1Q67. . .~ . .., I 'j 'I': ., - NAME DATE OF DEATH RESIDENCE . De~onent further says that all the above-named beneficiaries are liVing at this time except below: l _ ~IATIER OF THE APPRAISEMENT .DJ THE OF THE ESTATE OF ....,'"d ~..,~~§~e- '"0.....~'"d~~..,..,- 0en"Cl '"d ~..,..,.g ~ ~....'< C").., 0'"'"...., ;~><~C"Ci'" tx:l'"....~~~....~ (Executor-Administrator must complete "As Reported"column #1.)63-68-1411 ....................YeartNo. Will AJ;i'i;l:fse:tt:t:itm .....E.ryE:!.n..~.·p:i..e.:r'~~l1 . Deceased :~..' Late of ....,M()l1:()I?-g~l:l~.l.~' . REPORT AND APPRAISAL Commonwealth of Pennsylvania .' ..-... W tr.J tr.J(")(") ?"?"?"g ~~ tr.Jc:~~:>~>-<:f.'0' .......Washington .County of 'Vd "00 NOl.~NIHSVM SlliM .:10 t!].LSi:J3l:J o'.J It!'1 ~~I TJ 53 nt!* ~~ :1-':0::> :--J ":--J,ex:> :1\) .~ ::0'\ ~~~~ ........:>'"l-', ;-..J :1-'~........;.+::--w.@_':..J b 0- ;())01t~:;:>c..II -.,w ,0-,0'\,0 ~6 5 'i I II\..!('.t'tl n OL:"j 1J j i 11 IiI '~ «0 :J Kl B J•~~11.....~.:1 ..;-,,;' ._~~-00 ~ ~: ..~.. :~:: :~, :~~'".-. 'tJv : :~, "*~.",.........:~.~~ "",~t:l''''-J:~........::(Jr::l'V:~:(J 3-.:~:,,_.'..'l:::s:'.(";::~:C)~ :'("-,:(l. ~. , '4 "->. AND AGENT OF THE COMMONWIiALTH OFFICE OF THE Form RC C·10•I"..... DEDUCTIONS ALLOWED IN THE SUM OF $IY..~~..~.>..~"'-} OA'iC:Jl QIft:';'~~]~?~ _Register 01 Wills,Age"nn. STATEMENT OF DEBTS AND DEDUCTIONS '3--6?-/~/I COUNTY REGISTER OF WILLS WASHINGTONOF Lrven L.1.Ierl'.e!1-,~rY1.Il Ld.£1.•'It:1.'.bjU _v ESTATE OF Earl Dierken,E.E.DierkEt~E~V-dErvm •Ierken Monongahela.Pa. DATE OF FILING APPRAISEMENT January 20.1970 OATIi OF DEATH _....;O=-=c;.:;t~0..::b:.::e:.::r~6:...l.l.......:l:....9~6:.:8::.-_ Richard H.Piatt:Appraisal c£coins Dailv Republican:Legal adver ising Ma,.tin R Hallam:Exoenses i curred at auction 5/31/69 Butler County Tax Claim Burec:Payment for tax lien search AMOUNT 25 00 85 I 14 00 12 50 4 50 4 00 7 50 5 00 50 00 143 87 1 00 35 00 , REMARKSNAMr;:OF PAYEE Expe:q..ses Re property situate ~aUVIew TownShIp,.tSutler voun ty, Pa.INon Income Producing) Merico S.Lingnelli:Real Estc te Appraisal Joseph P.Ames:Appraisal of •ewelry Dewitt Stevenson:Appraisalcf(oal asset located in Butler,Pa. Jerrv Tregembo:Premium fo!continuing fire &theft ins.on au",o T.W.Long:Reimbursement f)r two extra hou;se keys Washington County Reports:LE gal advertising State Farm Fire and Casualty lompany:..t'aymerit of net SlX months premium on auto insuraince policy No.50 216808438 fuuy A.Kogers:.L'rlp to .t""1...."'..."..•:gn,.rd..l.ur pU~pv"v Ul. deposition in estate NO.OF VOUCH~1t 26 23 30 14 11 DATI!: 1'1 U Apr.17 Sept.12 June 4 Mav 23 1I;Jb Aor.16 196~ Nov.11 3/7/69 Payment of net 1969 TownshIp 01 1'auvlew Kea1 E!=:tate Tax $_12,8~- 9/22/69 Payment of net 1969 ownship and School tax -.e;;",,~- 4/17/70 Payment of net 1970 :...ounty Kea1 ~stateTax )2....EiO _O?07.._ ExpeH~es re property SItuate b.~:lVlarne Avenue,lVlOnonganeia, P::l II'lfnn.Income ProducinQ'-Iv"acant).~i'jt,~ Nov.30 1969'- June 9 AuQ'•13 Oct 1 Nov.20 19 '0 An"!"2 Long-vv arne Agency.L"a.~~l ue\.VUV_y>va.l.'p~......v.u... 11 /ZI /68 Fire Insurance lOI..#B56 7639,Grain!;Dealer s Mutual $40.00 ~Malcolm L.J.V.[organ,\.JUW1L.Y 1.:ec:l.O:>U~V~...."'yUJ.VJ..i.L. of net 1969 countv real e state t x 00>+.~ R.A.Paynter,inc:.l:-'ayment p11laOlllty vert.J.'l0.Tuu<±, PAl J/:AT .?L1~7nL1 In!':'C'n nf ]'fn,.th America •3.00 Long-Warne -Kgency:r'ayment 0"I net one year premIum A .....If';...o T.....c"...::>,.,,,,p Pnl #:B5qqr 66 Grain Dealers Mutual Insurance Company 28.00 Helen Mane Voty,Tax vOllect Jr:if7769 Payment of 1969 Rin~gold School District tax ~"3".1z- COMMONWEALTH OF PENNSYLVANIA } COUNTY OF Washington ss: I,Ad;;'W.Ott,Trust Officer.Mellon National Bank ann Trust Company,:::HEREBY CERTIFY.THAT.TO THE BE.T OF NY KNOWLf:DGE AND BELIEF,THf:FOREGOING IS A JUST AND TRU E srATEMENT OF DEBTS,FUNERAL EXPENSES AND EXPENSES OP' ADMINISTRATION 13UBMITTED TO THE ESTATE OF Eryen E.Dierken..DECEASED,AS DEDUCTION:i FOR INHERITANCE TAX PURPOSES..b2?:I .//H,t ~_#'1<t<Jf..(If;L (L 5) awo AND SUBSCRIBED REF RE ME THIS c-L0:f:t;.DAYor".~181..!L-Trust Officer, May 7 7 /29/6.9 P~YITlen~of ne~1969 City.Rea~ Estate Tax • $77.-9(,~ 4/2/70 Payment of net 1970 City Real Estate Tax 83.•..5,4.$~,2...w--' Monongahela City Water Company:Services 11 /25/68 to 5/7/70 ~~ 7 R.A.Paynter;Inc:Payment.of first installment of Liability PoL No.ALB43294 Insurance Company of North America for period 12/17/69 to 12/17/70 8.00 June 18 26 9 West Penn Power Company:Services from 11/22/68 ~.._) to 5:18/70 ".'.~(~~~:;''' Equitable Gas Company:Ser;ices from 12/11/68 ~~ to 5/26/70 ~ Municipal Authority of the City of Monongahela,Pa.~c::"'\ ,Sewage service 12/1/68 to 4/30/70 ~' 9 Register of Wills,Washington County: 11/14/68 Probate of Will•11/25/68 Ten Short Certificates 12/4/68 .Three Short Certificates 12/7/68 One Short Certificate 3/i 3/69 One Short Certificate 6/4/69 One Short Certificate 10/8/69 One Certified ,Copy of Will 1/9/70 Cost of Filing Inventory $35.50 10.00 3.00 1.00 1.00 1.00 12.50 18.00 82.00 18 18 .Joseph J.Benedict,Attorney: 11/20/68 Payment on 'account- 12/20/68 Payment on account 9/11/69 Payment on account 12/4/69 Payment on account 2/24/70 Payment on account 6/15/70 Balance of account Mellon National Bank and Trust Company: Executor 9/30/69 Payment on account 12/24/69 Payment on account .6/18/70 B..alance of compensation $1,500.00 1,000.00 800.00 1,000.00 1,000.00 2,900.00 Compensation as $4,000.00 2,000.00 2,532.93 8,200.00 8,532.93.. 1968 Nov.12 12 13 Bebout and Yohe Company:Funeral expenses Bell Telephone Companyci Pennsylvania: Services to 11/1/68 Less;Credit for services not used 11/5/68 to 11/30/68 West Penn Power Company:Services -2- $8.84 3.28 1,593.55 5.56 5.31 • 1968 ~ov.13 Equitable Gas Company:Services $8.76 Dec..17 Municipal Authority of the City of Monongahela,Pa.:~J Service to 10/30/68 All security transactions are shown as net.Accountant requests deduction for brokerage charges in the amount of 9.84 300.61 ·-$-2tl72·3~8719 - (f(ZO,7~ /,t£()I 5t' --.-U C/~Z">--- -3- ........ f/'......._ ..~ -.. ...t--_ ..~ ...,; -,. --- .... // ..'(\\ .-C'----rj ... C')J;... 0 ~f r-~~"1J ,.- J>0')0.. ~I"'!--..:e;::,I "......-.:. ....-V--••c·_·,'..-J -.J i4.......~.".r"".:. ':::::>'i r~~"......A (;.'.;:,".~. ::r ~,...., RCC-81 (2-64) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION KOTICE OF FILING OF APPRAISEMENT MKLTON NATIONAl.BANK &TRUST qOl:WANY (Executor 16EOGlmY1B)flM£a!&U IN YOUR REPLY PLEA.! RE"'R TO 37-157-4 J In Re:Estate of .-,;,.'....IE~Ru..,VEu;u,N.lL....IOE......--/;<D:.I~E!!oRKE~N~_ ______-:W;:.:A.::=S:.:.:H;.=.I~NG:::.:TO=N:...___County -File No.63-68-1411 De ar ~1r•Ott: You are hereby notified that the original appraisement in the estate of Erven E.Dierken has been filed in the office of the Register of Wills Qf Washington County on Januarz 20 ,19-19.Said appraisement reflects 'the following valuations: Real Estate _--'-.=1.,.1.3"'-,0~0:!.:0~.!..l:0~0~_ Personal Property ~1~7~4~,~7~8~2~.~3~6~__ Transfer s ~-------------------..,..--_ Tota1 --'l...l.81.L7....,-l-7~8,,2.....3,./J6o.L.-_ As to such ~ax that is paid within three months from date of death,a five (5~)percent discount is allowable.As to any tax that remains unpaid after one year from'date of death,interest at the'rate of six (e~)percent ?er annum is charged. Any party in interest who is ag~rieved by an appraisement may appeal therefrom as provided by law. Date -.:J:::.,:an=ua=r.vaL-:::::.20:::.L.-=1::..19;.,.1,7..:::0 _Signedd)f 0::;1 kJh.dR. Title W.R.CHANEY,CH ~APPRAISER DATE OF DEATH:October 6,1968 Note:This is not a bill. r.-CC-39 (5-68) COMMONWEALTH OF PENNSYLVANIA TRANSFER INHER'TANCE TAX RESIDENT DECEDENT SUMMARY estate of DIERKEN, (Last Name) ERVEN (First Name) E. (Initi al) DATE OF DEATH __10_-_6_-_6_8_FILE NO.63-68-1411 REPORT OF INHERITANCE TAX APPRAISER I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of Washington Pennsylvania,do respectfully report that I have appraised the real and personal property as reported in the foregoing return at the values set forth opposite each item in the last column to the right in Schedules "A","B","C",and "E". Dated:__-=01=.---=2=0;.--.2,-70""-_ 1~6-68 REPORT OF THE REGISTER OF WILLS I,the undersigned duly elected Register of Wills in and for County,Pennsylvania,do respect- fully report that I Jave allowed deductions in the amounts claimed by deponent,except as to those items where a greater or lesser amount is set forth in the last column to the right in Schedule "F",which greater or lesser amount represents the sum allowed as a dedu,::tion. Dated:_ REGISTER OF WILLS INVENTORY Real Property (Schedule A) Personal Property (Schedule B) Transfers (Schedufe C) Joint -Held Proper;:y (Schedule E) TOTAL GROSS ASSETS Less Debts and Deductions (SCHEDULE F) CLEAR VALUE OF ESTATE Valuation of life e~·tates or VALUE AS REPORTED $---""'~=~~- VALUE AS REAPPRAlSED $--------+--- FOR USE OF REGISTER ONLY Tax on $-------------1f--A Taxon$~ Tax on $5% Tax on $10% Tax on $15% Exemptions '" Total Estate -l-__ TOTAL TAX COMPUTATION OF TAX $--------+--- $--------+--- $--------+--- $----------l--- $-------+-- $--------'--- ~.)As evidenced by Charitab~e Exemption Certificates issued by the Secretary of Revenue. Less tax previously paid BALANCE Less 5%of tax if paid within 3 months after death :::::::::~t== BALANCE OF INHERITANCE TAX DUE $t= Add interest at rate of 6%from _____to $------ AMOUNT OF ESTATE TAX ASSESSED $-------11- Estate tax paid $--....Jl- BALANCE DUE $l- Add interest at rate of 6%from ------tto-----$------t=TOTAL TAX BALANCE $------, PAID $_ FOR USE OF REGISTER ONLY ADJUSTMENTS NOTE:Where subsequent adjustments are made to the above computation of tax by the Register of Wills,for proper reason, same should be noted below,with short explanation. V' :~~inistratiOn f No Year . IN THE MATTER OF THE APPRAISEMENT OF THE ESTATE OF ERVEN E..~P.+.E;~.N.. Deceased Late of IvIONONGAHELA . County of ......................WASHINGTON : . Commonwealth of Pennsylvania REPORT AND APPRAISAL ., , ~ I.Form RCC-2 ~I •,~j.• DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG,PENN!\.77 727 COMMONWEALTH OF PENNSYLV~IA RESIDENT INHERITANCE TAX APPRAISEMENT DATE cl_Cl.n~.r.Y.?Q.'-;h9..7.9.. COUNTY Wa..§hi.p.£:t..9.P... FILE NO...t?.3.:::.9.$.::+..4+..;J".. Whereas..Er.:v:en E Ji.er.ken late of M.(:m·gp.g~)}~J:.~.. in the County of Washingt.o.n Commonwealth of Pennsylvania.having died on the 9.t.h day of Q.~.~~~.~.~19..?§seized and possessed of an estate '\subject to Inherita:1ce Tax under the laws of the Commonwealth of Pennsylvania; Therefore.I W.•R Chaney.~an appraiser duly appointed according to law, having been designated to make a fair and conscionable appraisement of the said estate.and to assess and fix the cash value of all annuities and life estates growing out of said estate,hereby file the following appraisement: In the event that.any future Interest In this estate Is transferred In possession or enjoyment to collateral heirs of the decedent after the expiration of any estate for life or for years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance taxes at the lawful collateral rate on any such future Interest. Unit AppraisementDescriptionofAssetValuesMadeforInheritance Tax Purposes $ REALTY: All that certain lot or parcel of ground lmown as I Lot 102 in the J.W.Lockhart &Company's Plan of Addition to Monongahela City,on which is erected a two~stor.Y frame dwelling and a separate one-car garage known as 634 Marne Ave.,]'lonongahela,Penn.13,000 00 I PERSONALTY: See CODY of Schedule "B"attached to appraisement 174,78-;'36 . ., .. ,. . , ~.I.. Total 187,78 36 forrn~~':fhb~':::I:;,~W~.::i'J~OI~~:~.~o~~~l"~:;:~~~~~..;~~;l~~~ ...............-~.~..c;;/AppraIser ;z;..::::::............Penna. ................................WASHING.TON..............................County . r-ij r-'r'"I'~I !r-~s '2 ......,:;,......,'o.P, RESIDENT INHERITANCE TAX APPRAISEMENT Estate of .',nu 1"1....'J nr;,L rl J.f.}.,"J 3'r·.J!.1 5·9 ......................................ER.VEN.E.•.....O.IERlSEN . Deceased. Late of ................................................MQN.QNqA~A . Date of Death,O.c.to.b.e.r.6"1.96.8 . Appraisemel!t Docket Vol.,.3.7 . Page,l5.7.~.4.......................N o..63.~68~.l4l1 . Filed in Register's Office,..~~PJ.Sl,f.y ~Q.19 7.Q. Amount of tax due,$. DEPARTMENT OF REVENUE Received, Examined and Approved,. .Wrote a.bo.ut Appraisement, Appeal f"om Appraisement,. Entered and charged,. HUS:S [li..MARilla REGiSTEH OF WILLS VIA SHir·:GTON CO ..f}A. ~ ... , f R CC>49 (9-64) COMMONWEAL TH OF PENNSYLVANIA IDEPARTMENT OF f;:EVENUE BUf;.EAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION '-'PENNSYLVANIA ESTATE TAX DETERMINATION lJ 'Or <.1 J,d.. J Estate of:~R VE~U~1e,o:<JR~j{>..:....e=-\oo''1\.~_ Date of Death aCr 1'1'i 9 b! County W-.:..JFlLa("~~h...L.J1n~Jg....r..L..IoOL..n~- Bu~eau Fi Ie No.IQ3 "10K··;lfll Dote_-ftJ;>7-e.......'.....,C..'----'"'J_d"'---]9 76 J)O<:l1er 37 P i$"7-+ qJfuJIe q(lc'-\"",ei DecRE'e..-nov Jf./9'10 ].Taxable estate ;Jer U S.Estate Tax Return,~orm #796 FtI(c:L ii-I k·7 0 $_------!/~/soS,4__4....L....1Lf-''1'--'J'''''''-'tI--- 2.Taxable estate per final change in Federal Return dated EfL F"f.L 11-If·'10 $$Q"Y1 e-'hochql1'1e-..- 3.Amount of credit for State death taxes. As shown on return form.final change notice ($ ~- As verified by computation ga7.it ) 8°7·11_ 4.Penna.Inherita1ce tax due and/or paid 5.'Normal Inheritance taxes paid to other States 6.Total Inheritance tax credits ( 4 +5) 7.Total liability ~or Penna.Estate Tax (3 -6) 8.Less:Previous payments on a/c of Penna.Estate Tax Date of payment Amount of Tax paid $------ Amount of Interest Faid $------- 9.Balance of Penna.Estate Tax due (7 -8) 10.Interest due from to @6%per annum 11.Balance of Pe1na.Estate Tax and interest due as of---------$============i1=O==I1=e..==== Prepared by Reviewed and approved by -------------------------_..------- (Name){Title)(Date) __~.__.~~__~.~~••4 ••_~_ ------- -I-Y,-1---3':-H-op-k-in-s-PI-az-a,-B-a-Iti-m-or-e,-M-d-'-2";"12-0-1-.-~~-.-40-lr-'~-~B-r-oa';"d-S;;;"t.';;"~-hi-I:-de~~~-:'~~.:108 .=~~-~:~~:~h·:·t-""".~"""iC-=h~='O-=-:d~va"-2~~-;-~~-O ;j -.~ . . 2 .P.O.Box 270.Newark,N.J.07101 4 P.O.Box 2488.Pittsburgh.Pa.15230 6 800 Delaware Ave.•Wilmington.Del.19801 Address any reply to DISTRICT DIRECTOR at office No.-.!±. @)~@~[?~@~@)~[?@@~@[? Urro~ernsS ~e~enMe5el1't¥ice t> Date: l~arch 25,1970 II"reply refer to: AU:1210 I/.' Hellon Na.t ior..a.1 Bank.&Tr.Co.,Exec • .Hellon Square PittsbUrgh,Pat 15230 Estate of:Erven E.Dierken Date of Death:Oct.6,1968 I. ,.,ESTATE TAX CLOSING LETTER (This is nota bill for tax due) ....--..--~.:-:.--TIle computation at th~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.,-I·t.--together with proof of payment, "is 'e'vidence that 'the-Fed-er~l estate tax'liability for the estate has :been settled. .....:-:'"..';"·Gross estate tax ;.;:.,...;·· . ~esscredits·allowed: State death taxes ·;$,~8oQ'Qu.?"]1__ Fede ral gi ft tax...............-0-- Tax on prior transfers..........-0- Foreign death taxes .."........-0- ~.25,333.30 $. $807.11 $24,526.19...Total cre'dits ' :..'. ....'.Net estate tax.·,..,, , . .Penalties,if any'.,'.~.',' ' . form L-l54 (Rev.9-69) ":....'.. .": .' (' •\ I fII j f IfI I ..r RCC-46 (10-64".~~ COMMONtlEALTH OF PENNSYLVANIA ·DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS :INHERITANCE TAX DIVISION ----:-l I RECOMMENDATION FOR ADJUS TMENT OF INHERITANCE TAX RECORm __W,;.;.,s.;.;s....hi;;.o·ng~..to_·_n__couNTY Estate of Dierki'Jtl;,Er.ven E,~County File No •..:;;..;.......-.;;;.:;;.;...,;,;:.,-_Bur.File No.63-68...1411 Date of death.-...::::1:.;;.O_.-.6-.;.;.·...;;6;.;9~Date of filing of Appraisement_......_ Name and Address of Attorney ,Joseph J,.Benedict,Esg1J1re,Monongahela.Pennsylvari1a Name and Address of Personal Representative Mellon National Bank En-.•.t Washington,Penns;ylvania Date on which current and active lien was last filed.~N~o=n~e __ F'rom:l...6"'70 toU~1"'70.(.t 05/'+2).., Real Estate $13"'000,00 Personal Property 174.!782.36 Gross Estate 1S7:,782,.36 Debts &Deductions :19,,245.•53 Clear Value 16a,536..83 Tax Assessed lO,;112~ Tax Paid 9"5.'00'.0.0. Balance of Tax Due 6Ojjil~2'"ii.21Mi·'r---Pald Decembe1:''1;,1970"Rec.•#124494 Interest to Date o:tl.18 DU:a.on a.boye pajlI)1erit''. Total Amount Duet3..18 AS:.ot 12~;L",:70' It is hereby recommended that the inheritance tax record in the above estate be adjusted as follows:;!hat the'j,nterest of $33.•18 that was due on papent ,of l~-l"'?O.;,Ree.•II A124494 be w~yed and ~the record of this estate closed for reaeonsindice:ted .below.• A;proper investigation has disclosed:mnatthe:;Executor had never.fUed enelectio~,with the ,.'I.....t . Register"under '713 (a)or 714 (a)of the,1')61 Act ''to have the value of a future interest Q,eter'!iined and to pay the tax assessed thereon. '!hat the mere faot,that i!3.substantiallnitlal payment Diade bythseJ(ee1.\tAr of tJ,,025..•00 was not cause or binding w/~an eleetion ,lin wit1ng,for 'interest,thereon,'..,·t•. Approved on.__e-L....,..;~/-r-...:7.;...:.../_ (Date) Signed.--;::i~~_·~__f/-:--',",J_'",-:J~---f-'f't-V'....,~~:el For Attorney General Since the executor took ,no exception to the deCX'ee",the••.•[I '.J RC~~46,"r1 0-64) COMMON/{EALTH OF PE~N3YLVANIA rJEFARTMENT OF REVENUE BUREA(OF COUNTYIC~LLECTIONS INHERITANCE TAX DIVISION RECOMMENDATION FOR ADJUSTMENT OF INHERITANCE TAX RECORDS __W...a_s..;"h_i_ng_to_n COUNTY I Estate of Dierken,Erven E. Docket County File No.37P-157-4 Bur.File No.63-68-1411 From 1-6-70 to 12-1-70 (,0542) Date of death-:l0~-~6~-~68~~Date of filing of Appraisement.__ Name and Address of Attorney Joseph J.Benedict,ESQuire,Monongah31a,Pennsylvania Name and Address of Personal Representative Mellon National Bank Exr.,Washington,PennsylVania Date on which current and active lien was last filed....:.;N,;;;,o,:;:,n,;;;,e _ Actic·n initiated ''Jy_~An~dr;..:e:;:.lw~J'_;.~M~er..,vr_:a:::-------=D~i~sw;t:=.r.=.i~ct~SH~~D':'''e....r~y.=.is~O='olr----_11~Da-;,l,08t~-e:..l,71~------(Name)(Title)(l ) Real Estate ~$13,000,00 Personal Property 174,782.36 Gross Estate 187,782.36 Debts &Deductions 19,245.53 Clear Value 168.536.83 Tax Assessed 10,ll2.21' Tax Paid 9,500.00 Balance ofTax Due .-.;6;;;;1~2~.'='21'!!r_--Paid December 1,1970,Rec .#124494' Interest to Date 33.18 Due :m above payment Total Amount Due 33.18 As of 12-1-70 It is hereby recommended that the inheritance tax record in the a~ove estate be adjusted as follows:That the interest of $33.18 that was due on payment of 12-1-70,Rec,#A124494 be waived and the record of this estate closed for reasons indicatEd below. A proper investigation has disclosed:Xhat the Executor had never filed an election,with the Register,under 713 (a)or 714 (a)of the 1961 Act to have the value of a future interest dete~ned and to pay the tax assessed thereon. That the mere fact that a 3ubstantia1 initial payment made by the executor of $9,025.00 was not cause or binding wlo an election in writing,for Orphan Court to hand down an adjudication and Decree for the balance due of $612.21 without irterest,thereon. Since the executor took n=exception to the decree,the tax was paid according to the praecipe and adjudication and Decree handed down November 18,1970. (Attach Additional Sheet if ~ecessary) Il'!Vestigated by Andrew J.Merva D-:s.Ir.:her.Tax SUDVT.1 8 (1 (Name)(Title)Date) Approval recommended by Andrew J.Merva ~~~v 'Date 1-8-71 (Attqched hereto Official·Recei Approved on ¢zty; (pate Signe~~~:t .For Bu~tYtOllections \)~~.'~\Department of Revenue~X"y-}\", Tentative Statement Signed~--:=__--:""':"':'"--~--_=__+....J..4_14)For Attorney General _.""'I....__.--..,..-----...----"'.~--_",.:::_-.....--....._-"".,---:-.----..--...__...or.-..__~_~__~,.~._~......----.--~.-.-,--I J ---- representing Pernsylvania Inheritance or Estate Tax due from the following estate: NINE THOUSAND TWENTY-FIVE and no/100RECElyED--'---doliars COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE ...,~,f, NO.AD 3300 7OF~ICIAL RECEIPT •PENNSYLVANIA INHERITANCE AN~i~STA1'E:t~~~;'~~';;(:J:" RCC-4(!i'68) ~: From:MELLON NATIONAL BANK &TaUST CO. $ $9,500.00 $ $ $ $ $475.00 9,025.00 $,=========I.'J $,------....,.---t~ %Tax on $_ Estate Tax,Act of May 7,1927 On Account6%Tax on $_ 2%Tax on $_ to _ 15%Tax on $,_ TOTAL TAX CREDIT Less five percentum of to:::if paid within three months after dote of death Plus interest ot the rote 01 __%from _ .. k. ,...... ",\..-t L" !IJrn~L~)~~@ill·lfrn S E AJ }TOTAL AMOUNT~ t ~~.,\J NOTE:This Triplicate Receipt 10 be (etai:...d'lor audit purp~ses:'"•.I ~~.. ..S I -l,~.~~,/'l~(I {•.•f~•-.'\/)...(... <.."'.•"Received by ---F-"T-t-------,;::-:-___,-.-----'-------.1I1 NOTE:In acceptin.the transfer inheri.tance tax an)utu're estates,prior to he death of the life \.(.Sig~ature!.11 ()t3nant or tenant for yea~s.os evidenced by ttiis"re'ce;Pt.-it is understood Ihat the Commonwealth sholl _W ~ r.ot be precluded or prevented from hereafter assessing additional inheritance 10>.at the death of the He tenant or tenant fo'years whenever it oppears that such additional tax may be legally due and---~'-----'y:....--;(=-Ti"'7tle--;)---,---------1l1 collectible for any reasor whatsoever. "nVEN E.•DIERK"""'N ..aka e c.Nome of Decedent _J:4'~--.:..~..:....-a--=.,---j Dote of Payment J__a...:...n__u_a_ry....!!...._3~,_1_··_9_6_9__-----i Remarks: Address WASHINGT.ON OFFICE WASHINGTON,'PENNA.;un 15301 Fi"e No.63-68-1411 Dote of Death__'_1_0_-_6_-_6_8-j COli nty _--:.;\i.:::...A-=.S=H....:.I.:....NG_T....:...O....:...N__--'--_-'---..,--__---l