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Home My WebLink AboutOC1968-1465 - ESTATE OF DRECHSLERPETITION SUR AUDIT IN THE ORPHANS'COURT OF WASHINGTON COUNTY Testate Form ,/ Estate of ~QHN..P..•...R~~B~~:"''.. Deceased No ~~:§~}h.?~. Fiduciary N~.:ry..X..!.:.~.:r.~.~.~~J~:r.. Date of Date of Decedent's:death Q~~~~~!.}1J..}~.?~Grant of Letters ~~!~~~.~.~..~~.~~?~~. This is.the f.ir.~t..~g..f.~~l ..:account filed in this estate If t~l:re .hav~been former accounts filed in this estate,list file number or number and term . EI k .Washington Countyectionto to e Date Election .Place of;.0 h C urt~gainstwill.(cross out one)Filed AM"\J.§t..l3.,..19.9.9......RecordDOC~~~~22~..pg..407 Mary L Drechsler R~corder's OfficeNameofsurvivingspouse~W~.ll..B.k..vo.l.3.,...P.g List issue,where ma~erial:104 ~\ .,\ :,J r (',, r 9'"I-" " Did decedent marry after execution of will?<indicate)nx No.Any children born after execution of will?<indicate)Ii ,,-,• ~KJ6.,If .answer y~s,~ame them ~::.:~~.. ;/",..~;..:__--------..-----_.._-_-_.._-.__--_.-__-_-._.-_.-_.-__- -_-_.-.-. Legatees Relationship Interest Paul Drechsler ~t'Son 40% Carol Oliva ~~.Daughter 30% Christine Drechslerl',granddaughter 30% age 2 *John Phillip Drechsler VJ'~10. .died simultaneously'with decedent and his share of 30%goes to his minor daughter,Christine Drechsler Fiduciary,if deceased or not sui juris #Pittsburgh National Bank & Mary L.Drechsler,Trustees #Pittsburgh National Bank & Mary L.Drechsler,Trustees #Pittsburgh National Bank & Mary L.Drechsler,Trustees #See renunciation of Pittsburgh National Bank attached to this Petition, Page 2. J....,..•;~t.., List,if exceptions to above:Adeemed:Revoked:Lapsed:Abated:Give Cause: tt If partial intestacy,give facts:None,except wife's election to take against the Will Notice to interested parties.Have all parties,having either vested or contingent interests and all crediors entitled to notice (Court Rule No.9 paragraph C:Section 6:Subdivision c)received written notice of the filing of the account and of call of audit?Yes.:EiDC If any exception give cause:~<?.~~~.~p.'!_.~<?.~~. File copy of Notice .. .November 24,1970 -copy of not1ce attachedanddateofmailing ,. ~ Is estate subject to the filing of a Federal Estate Tax Return'Yes (paid in full)copy attached....................................................................................................... Actual payment made on Pennsylvania Transfer Inheritance Tax:Amount $-+..t.9J?.!.9..9.. If the Will makes any portion of estate subject to a life-estate,give name and birth date of life tenant . Give Names and addresses of all unpaid creditors who are legally entitled to notice,tog-ether with the amounts of such claims;state"whether they are admitted to be correct;and whether the claim is denied. None,except balance of Pennsylvania Inheritance Tax,not yet billed. ,.; .":i Give.reference to such parts of the will as require interpretation by the Court;a 'reference to all questions re:.,, qui ring adjudication;and a statement of any other facts deemed necessary for the preparation of the'adjudication: "None -except that Pittsburgh National Bank renounces its appointment as ,Co-Trustee under Paragraph Three of Will -leaving'Mary L.Drechsler as sole Trustee.' f; .' Balance for distribution per account, Itemize anyadditionol _d_e,bit,~not,shown by ,al;:~ount: Rent,October,November,December,1970 $9.?,.~?~!.J.5.. , i ;.oiI J..'">'1'1 $_~?r~~.~!~...................,65.29 62 186.:64 '$.1.••••.•••••.••••••••••••••• Total additional debits (Add) it91ffizRe~'P'i~~~~n~ai~lPit~~~"7s~own by account:94.9.39 Baiance of Federal Estate Tax'.(t-/-70 ),20.9.3 Filing Accetint '21.00 Fire InsUrance",'I/6hD'641.00 Rudy Sauer,Appraiser >Ch7ho '100.00 Bank Checks,Pittsburgh National Bank 2~.39 Total additional credits (Subtract) Balance for distribution $.l,.8.QO OO i ,.~'~ .,-.... ~.:;d 0 If balance for distribution is not in cash,list each item held in kind,giving appraised Value (or distribution Value)',, Cash ..$'1,014.32 Pending'Trespass Action (presently no value)--.-- 50 Shares Stock J.RO.'Buck Kitchen Centers,Inc.5,000.00 Balance due on Note ,from'Drechsler Cabinet Company 6,672.32 Real Estate,belng eleven"(11)lots Nos.217 to 227 inclusive,No'.J Elrama Place Addition Union Township,Washington County,Pennsylvania 49,500.00 ~" '4 ~'I; •'J"'"< Total $62,186.64 .,:,:":,1~t"~.j !"~..-'.i. --...........-... ·vI ..,..,. $338.10 '.1 ..'J' If Family Exemption claimed by Petition,give place of Record:C??:~.~~~..~..~~~~~~__. If F 'I E f'I'd t d't 'I'h'db'f CI'ami y xemp lOt"IS C alme a au I ,give name,re atlOns Ip an aSls or aim::. (Mary L.Drechsler,wife,'resided with husband,decedent,at time of his death, which was,basis for claim of exemption in account) List any advancement or distribution on account that has been made,and nature and amount of same: None Suggested distribution of balance shown,both as to principal and income,attaching signed and itemized elections to take in kind if balance is not in cosh:residuary shares being stated in proportions: (1)to Mar,y L.Drechsler,one-third of Real Estate described in Exhibit A attached hereto and made a part hereof• ..:-!r'.; (2)to Mar,y L.Drechsler,one-third of 50 shares (16.66 shares)of stock in J.R.Buck Kitchen Centers,Inc.,New Brighton,Pennsylvania. Value of one-third to Mary L.Drechsler $1,666.67 (3)to Mary L.Drechsler,one-third 'of balance of note due by Drechsler Cabinet Company. Value of one-third to Mary L.Drechsler $2,224.10 (4)to Mary L.Drechsler,one-third of cash,of $1,014.32,per account and this Petition. Amount Payable (5)to Mar,y L.Drechsler,Trustee for PaUl Drechsler,Carol Oliva and Christine Drechsler two-thirds of Real Estate described in Exhibit A attached hereto and made a part hereof. two-thirds of 50 shares (33.34 shares)of stock in ~,-;,1 J .R.Buck Kitchen Centers,Inc.,New Brighton, ;b-Pennsylvania.r,.... Value of two-thirds of shares $3,333.33 two-thirds of balance of note due by Drechsler Cabinet Co.,having a gross value per account of $6,672.32 Value of two-thirds to Trustee two-thirds of cash of $1,014.32 per',account and this Petition . COUNTY OF WASHINGTON,SS~alue ~f two-thirds to Trustee COMMONWEALTH OF PENNSYLVANIA. The above named Fiduciary or representative thereof, $4,448.22 $676.22 being duly s.worn doth depose and say that the facts set forth in the foregoing petition are true to the best of her knowledge and belief. ................................................to .and subscribed before me thiS...I~.~day Qf:.:·..p.~~.~m'9.~.~19..7.Q.. Signature of Offjcer:~z.l..~~.-'-',A~T~I f Off'.~~~~e 0 _•·I~r _...=-..r.i#-=~,..llL~~.I •Cor.,..,....I-. Office expi res )/.-:.'1...:':.7~;.._;,. And your petitioner will ever pray,etc. ·)z;·7·q(·~~··················· .~.. ::t ..c_ No..??__::~?~§?.. !). \: '" i , -4,;--, C"~t","'""~l.,<~~,.u'""(.,;1 rj ~':\",,-~;...~<;.r"I'!~,.r~."~:,,...~t, 'r 7.I~,..].",'.''''''~I l;;-~~"-"r\~t 'f!~,'?";/,".~,~~~ •I I'~"9~.\\1 ",,'0 .,)~'I..._'>.,-,..•~...I.'.. .:'..:::>'5'.< :-'f";r""".-'.....t--' oIi, l to"C'"" .h S-."l.l; wr FEB In PH 4 i-;. tt~~..i ,,;""I"'5 ! r~ 'i..~ .'RUSC'-"1 L !,.-,N:;.,~t,L . -/',;.',t{I 0 'lJEGIS7.'ER Or WILLSV~.4SH"~GTON co..PA.• Fiduciary ;_~~;.t~RT.~~hslc;r~-----·------.. Executrix Deceased <;PETITION SUR AUDIT FROM WHERE DECEDENT LEFT A WfLL;.. Estate of...._...!!_9.Im.__:P.!P.~R?~..._...,....._.. .' ""'-•I .;.I' r --Couns~.1 of Fiduciary will submit herewith the followi-ng,in conformity with Court Rules adopted effective DeGember 3,1951,being rule No.9:pa rag raph b-c;and divisions thereof:shown on pages '23-24. 1.Written praecipes of all Counsel in the case. 2.Copy of.order appointing Guardian ad Ii!em,jf pertinent. 3.Copy of Order appointing TrusteE;!ad litem,i~pertinent. 4.Proof of service cif above. 5.Letters Testamentary or Administration C.T.A.or an attest copy of Will." 6.CoPy of inventory and appraisemen,t. 7.Proof of advertisement of grant.of letters if not filed with account.filed withaccounT,8.Certificate of liens in case any of the funds for distribution are from judicial sale of real estate. 91 Signed and itemized elections if any}t 9istribution in kind. "~•10\:"Copy of Federal Estate Tax return if es- ~~h:;':'itate is subject thereto.'.JJ I !t ......j -'l ,.'.-.'.'EMERSON'SiMUELS .~4l5Wa4q.~~+j':ve.~u~_·,._' ;Clai~on,Pennsylvania 15025.....,-_--~---------_-_.._.--_.--.--..-.---_--_--. ;.Attorney ~2 P~I I- c.~;;i," ~....j f':) '>~. .j ,:-.c .~: "- '.. i:'J ~.:'of Ii.. "~~ I ... , "";. ~::,.r:- "!S'.<;>.- ~.J• ~... "0 , ) "•, ./"PITTSBURGH NRTIONRL BRNK WASHINGTON OFFICE WASHINGTON,PENNSYLVANIA 15301 December 9,1970 Emerson Samuels,Esquire 415 Waddell Avenue Clairton,Pennsylvania 15025 .I: Dear Mr.Samuels: In re Estate of John P.Drechsler, Deceased Filed to No.63-68-1465 in the Court of Cornmon Pleas of Washington County,Orphans' Court Division Please be advised that Pittsburgh National Bank renounces its appointment as Co-Trustee under the terms of Paragraph Third of the Will of John P.Drechsler,deceased. Yours very truly, Chas.E.Enlow Assistant Vice President CEE/jlm ,/' PRESENT RECEIPT WHEN LIFTING INSTRUMENT-------_.c--/Washing[b~;P~.~..(,!,..~./j~7.r.19 . - N~8024 ~,.Pmk,nun«!bclow. ..r.£...(1)~.... o Registration Fee •.$. Satisfaction .•••••$. Total ••.•••'$"]Z)~'" =- State Realty Tax..$.. JOHN MAZZA J<i~Il9.E~8b~ Recorder Of Deeds ....... Jj . )lJrJ fJ IN THE COURT OF Cm-1MON PLEAS 'OF WASIilNGTON COUNTY ,PENNSYLVANIA ORPa~NS'COURT DIVISION IN RE:ESTATE OF JOHN P.DRECHSLER, Deceased ) ) )No.63-68....1465 ) ) NOTIGE OF ELECTION BY WIDOW ,TO TAKE AGAINST THE WILl. TO:Mary L.Drechsler,Executrix of the Last Will and Testament of the said decedent. TO:Register of Wills and Clerk of the Orphans:t Court Division of Washington County,PerJlsylvania. TO:Legatees,Devisees and Creditors of the above Estate. YOU WILL PLEASE TAKE NOTICE that I,Mary L.Drechsler, widow of the said John P.Drechsler,deceased,do hereby elect to take against the will of the said decedent dated the 27th.day of September,1962,and in lieu thereof to take and receive the sharI of the decedent r:s estate to which I am entitIed by my election, as provided in Section 8 of tl1e Wills Act of 1947,and request you to record and file this notice in accordance with the Act of Assembly in such cases made and provided.~:i2n~'/'AJAv-lLAsealJryL.Drechsler COMMOWIJEALTH OF PENNSYLVANIA) ) COUNTY OF ALLEGHF~Y )S8: On this /,-d--'day Of~rl969,before me,the subscribed,a Notary Public in and for the Co~monwea1th of Pennsylvania, personally appeared Mary L.Drechsler,the above named widow of John P.Drechsler,Deceased,and in due ·:form of law ,acknowledged the said notice of election to be her act and deed for the purposes mentioned,and desired the same might be recorded as suct .. WITNESS my hand and notarial LOUiSE LANDINI,Notary Public,/,',; Clairton .'\lIeghenv cou~ty,rra.~,,·r,':.- ,My COll1mi.<sioll Expires ~,,";,';'( November,22,1869 '.'-.'" ,-.... '- No.63-f,R-l"65 10 yLA'..~~ ~ Election by widow to take against the will In The Court of Common Pleas of Washington County,Pennsylvania Orphans Court Division V) c:o 0'--c:0)o c:~.---e:~\I) VI 0~~Q) Q. " -g~:2o~_c:,CI.I0-U••CI.I:';:"....0)- ~0 0 VI Q.,\~-0 0 0 Q)ViCQ), crT)~~ .~~;J~ -0 0_~....0 0~CQ ~ ~<a:.-0....c:: V)..2.~0 0- OJ'M -a ~u~c::0~0 ----c::-C:, 0 __ o ~ U ~-=E -c::....c:;:,Q) '-0 -0 ~Vc::,p-0-0::;'(\1 CI.I '-r-t""E 0 c::o VI ~U ~._~-2.~.'.c-n t.J::)-.:-t'-.-"-,i .~r'lZ_ C ::~':~,?(11 r ~J=c.',l •.-.-1 --~\r"1 -...,-I - ,. 2<: -0-..-("'>--0 -..-.~r -.---0 r-c) G:)~CJ) c:c. EMERSON SAMUELS ATTORNEY 415 WADDELL AVENUE CLAIRTON.PENNSYLVANIA /A ;<~;/0 7 The Tuttle Law Print,Publishers.Rutland,Vt, ESTATE OF JOHN P.D~H~ 'c-~\1\.','6 ..---J~--:,...,,-. ':',.',:.C"l-.,0)__} j..../-- ·'.i:C) ~.,\\ c,...-:....:0 ::,...,0-':~'\..-:J ~~ ~I (\ ~~ ~ ~ ,~ i ,. f <; '4 L....-- ......:,., ,"i" Affibuuit (@f 1£xptutnr (@r i\bministrutnr ~tutt of Jtllll!iylnulliu.} ClrOUllty of ~jIOOC !i!i: ALLEGHENY Personally before me,the undersigned authority,a n.Qtaa ~Ylllic in and for said County and State,appeared..;~~x.,.t P.r.~~b§l~.r.who,being duly sworn according to law,deposes and says that she is the executor or administrator of the estate of .._J.gbn r.Il p..~.Cb.3l~r.deceased,that the foregoing schedules constitute a complete inventory and appraisement of the real and personal estate of ~C?~~~P..~.~~.~.~.~.:, deceased,except real estate outside the Commonwefllth of Pennsylvania;that the figures opposite each item of real and personal estate in the foregoing schedules are determined and stated by the undersigned to be the fair value of said items as of the date of the decedent's death,based upon a just appraisement of each item made by the above named Executor Administrator. S~rn and subscribed before me this....l.rt:.........t' day Qf-?l:.~-f:.~..,..t:L>'.'......M~.di.:'A/.~~~'ll':.:eZf...~................tf Executor-Admmlstrator .J.O~ISE 'L~NDINI,Notary PublicADDITIONAL INSTRUCTIONS·,clalrton,Allegheny County,Pa.~ 1.An 'lib~byi:mt!iS1iiti6 filed within three months after appointment of personal representative. 2.A su~l~'M.~lfi~~1fiQYentory must be filed within thirty days of discovery of additional assets. 3.An.original and one copy must be filed. \,•'il ',., r~._-."':.:?~~--:.......7"r -6 ',=--.4:';...-r-·7;:;:=-;"..;F-..~.F_·r:;.---:...... +:i·.,....'~~t...~p.''Jo ~l:,~,-...,.::...~l ._.:.f"',...~ 3Juurutory nub 1\pprni.6rmrut,"of the goods ~na ·cHattels,.right~and credits ";hich were of :~~~~.~~~~~~.~~~:.late of ~:~::.. Washington County,Pa.,taken and made in conformity 'with the above affidavit. I DOLLARS PERSONAL PROPERTY: (1)501 Shares of Corporate COIIDIlon Stock in Drechsler Cabinet Co. a Pennsylvania Corporation,Davidson Avenue,Elrama,Pa., CENTS (2) valued at $1.3.2911 per share Interest (Stock)in J.R.Buck Kitchen Centers,Inc., 10.3.3 Third Ave.,New Brighton,Pa.,15066 Note from Drechsler Cabinet Co.to John P.Drechsler, decedent. 6,.658.79 I5~OOO.OO I.i18,.382 •.321 REAL ESTATE: ALL those certain eleven (ll)lots or parcels of land situate in I Union Township,Washington County,Pennsylvania,known and designated as IDts Nos.217,218,219,220, 221, 222,22.3,224,225,226,and 2271 in the Elrama Place Addition Plan of IDts,which plan is recorded in the Recorder's Office of Washington Court.y,Pennsylvania aforesaid in Plan or Plot Book Volume 2,Page 152,which are bounded and described as follows: BEGINNING at the Northwest comer of Davidson Avenue and Fairview streetj thence extending Northwardly along the Western side of said Davidson Avenue 275 feet to a line of IDt No.228 in said plan; thence Westerly along the Southern side of said Lot No.228,120 feet to Winter Alley;theriS'~':Southwardly along the Eastern side of Continued on Page 2 ,'",'41',J ~ r;.'),. '-:....~,,-" '" ".,., ,-r.,: t"-, ~-' , '.' ;) /,J ~L,?/2/~-S 63-68(1465) t tJo 7 In-ventory and Appraisement IN THE ESTATE OF JOHN P.DRECHSLER Piled : ,19 _.. .' " \ )(,-''. I )) !" i' I ..,l ',., 'J I .,J i .,,1 'j,\1r\!~,.,.., .'JI j.. ~2 " 'r;i) (".', .(, ~.. ~ EMERSON SAMUELS 415 Waddell Avenue Clairton,Pennsylvania 15025 ,~?y~:%-Dkr:g()1P~l/s:J:.i' ':,I ~1 l '.'-: "7 ... .J '1 •Inventory (Continued) said Winter Alley,275 feet to Fairview Street;and thence Eastwardly along the Northern side of said Fairview Street,120 feet to the place of beginning. HAVING erected thereon a concrete block and frame commercial building. ~EING the same which William J.Drechsler,et ux et al by t.heir deed dated June 13,1957 and recorded in the Recorder's Office of Washington County,Pennsylvania June 20,1957,in Deed Book Volume 996,Page 285, \ \ \ \ ),... conveyed to John P.Drechsler. TOTAL -2- 49,500.00 ....1 r..',.I, IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY ORPHANS'COURT DIVISION No.63-68 1465 FIRST AND FINAL ACCOUNT OF MARY L.DRECHSLER,EXECUTRIX, ESTATE OF JOHN P.DRECHSLER,DECEASED "" Rece ipts,P.age 3 Cash from Income Personalty Cash from Income Realty Disbursements,~ages 3,'4 Balance September 30,1970 SUM MAR Y SCHEDULE A PRINCIPAL -PERSONALTY $38,405.38 t..- 1,102.94 e-~1, 18,000.00C-$57,508.32;~~I 4 Li 44,886.97 $12 ,62 I.351- SCHEDULE B INCOME -PERSONALTY Receipts,Page 3 Transferred to Principal-Personalty to pay bill s Rece ipts,Page 4 $I,102.94 ~$I,102.94 c.... $I,102.94 <:. $-- -- SCHEDULE C PRINCIPAL -REALTY $49,500 .00 ~ ..,~., SCHEDULE D INCOME -REALTY Rece ipts,P.age 6 $18,000.00 $18,000.00 Transferred to Principal-Personalty to pay bill s Net Balance The Balance consists of the fol lowing: Principal-Personalty: Pending Trespass action filed by Mary L. Drechsler,Executrix of the Estate of John P.Drechsler,deceased,Plaintiff vs Helen $18,000.00 " SUMMARY (Continued) SCHEDULE"D INCOME -REALTY Principal-Personalty (Continued): Grace Carney,Administratrix of the Estate of James B.Carney,deceased, filed at No.1990 October 1969,Court of Common Pleas of Allegheny County, Pennsylvania Interest I·Stock)in J.R.Buck Kitchen Center,Inc.,1033 Third Avenue,New Brighton,Pennsylvania Balance of Note due from Drechsler Cabinet Company to John P.Drechsler,deceased (face amount $18,382.32) Cash Principal~ealty: AII those eIeven (I i)lots situate in Un ion Township,Washington County,Pennsylvania, known as lots Nos.217,227~inclusive,in Elrama Pla=e Addition Plan of Lots in Plan value undetermi ned $5,000.00 6,672.32 949.03 $12,621.35 Book Volume 2,~age 152.Havi.ng erected thereon a Dlock and frame commercia I buildi.ng "-(see Deed Book Vol.996,page 285)$49,500.00 Total $62,121.35 -2- $7,562.73 12/8/69 10/15/68 10/15/68 ESTATE OF JOHN P.DRECHSLER,DECEASED SCHEDULE A PRINCIPAL -PERSONALTY RECEIPTS Inventory and Appraisement Fi led Additional Assets ~ages due and paid by Drechsler Cabinet Co.to decedent Undistributed taxable income $30,041.I I ~ 'received as shareholder of Drechsler Cabinet Co.80 I .54 $8,364:27 $38,405.38 ~ $38,405.38 $6~658.29 6,658.29 $11,710.00 6,672.32 $18,382.32 $18,382.32 Pendi.ng Trespass Action fi led by Mary L.Drechsler,Executrix under Will of decedent,John P. Drechsler,as Plaintiff vs. Helen Grace Carney,Administra- trix of Estate of James S. Carney,deceased,filed at No. 1990 OCtober 1969,Court of Common Pleas of AI I~gheny value County,Pennsylvania undetermined Conversion of Assets without Gain or Loss Sold 501 shares of Drechsler Cab- inet Co.common stock for cash to George L.Cain,Keith C.~igler, Francis J.Nath,Gene A.~agner and Alvin E.Dins @$13.29 per share Inventory Va Iue Cash received as part payment of Account of note due to John P. Drechsler,decedent (face amount $I8,382 •32 ). Sa lance rema i ning due on sa i d note Total Inventory Value of said note Total 9/9/70 9/9/70 -3- 1/2/69 11/13/68 ,.:., ESTATE OF JOHN P.DRECHSLER,DECEASED SCHEDULE A PRINCIPAL -PROPERTY DISBURSEMENTS Fami Iy Exemption Mary L.Drechsler,Widow Administrative Expenses Register of Wil Is -Letters $1,000.00 11/25/68 11-25/68 12/8/69 9/30/70 9/30/70 3/7/69 3/7/69 3/7/69 3/7/69 Testamentary and two Short Certificates Wash i.ngton County Reporter -Advert isement Wash i.ngton Observer -Advert isement ~egister of Wi lis -Fi Ie Inventory Emerson Samuels,Attorney's Fees Mary L.Drechsler,Executrix Compensation Preferred Debts Harry Drum Funeral Home,funeral bi I1 Transport costs,body from Vi.rginia VIrginia Undertaker Cha.rges Grave Costs (1/8 of $500.00 plot) Grave Opening $14.50 14.00 14.00 18.00 4,535.00 4,535.00 $9,130.50 t- 1,855.00 75.00 60.00 100.00 5/3/69 3/20/70 3/20/70 4/30/70 5/8t 70 7/31/70 12/26/69 Grave Monument Other Debts Internal Revenue Service 1968 Income Tax Internal Revenue Service 1969 Income Tax M.Vanderslice Tax Collector -real estate tax B. B.Samuels Agency -insurance on bui Iding Taxes Commonwealth of Pennsylvania,on account of State Inheritance Taxes Internal Revenue Service,payment Federal Estate Taxes Total Disbursements -4- 1,850.00 67.73 1,065.59 52.18 375.75 1,018.00 28,168.72 $4,002.50 c....,.... $1,561.25 $29,186.72 ~ $44,886.97 ~ 10/15/68 "It -', ESTATE OF JOHN P.DRECHSLER,DECEASED SCHEDULE B INCOME -PERSONALTY RECEIPTS Interest received on Note from Drechsler Cabinet Company to John P.Drechsler Transferred to Principal-Personalty to pay bill s -5- .. $1,102.94 $1,102.94 ,f 12/8/69 ,'-' ESTATE OF JOHN P.DRECHSLER,DECEASED SCHEDULE C PRINCIPAL -REALTY Inventory and Appraisement Filed ,. • I ,WI $49,500.00 .-/~.' 12/31/68 12/31/69 4/30/70 5/30/70 6/30/70 7/30/70 8/30/70 9/30/70 .' ESTATE OF JOHN P.DRECHSLER,DECEASED SCHEDULE D INCOME -REALTY RECEIPTS Rent from Drechsler Cabinet Company for October,November,December,1968 Rent from Drechsler Cabinet Company for 1969 Rent from Drechsler Cabinet Company for January,February,March 'and Apri I 1970 Rent from Drechsler Cabinet Company for May 1970 Rent from Drechsler Cabinet Company for June 1970 Rent from Drechsler Cabinet Company for JuIY 1970 Rent from Drechsler Cabinet Company for A.ugust 1970 Rent from Drechsler Cabinet Company for September 1970 -7- Total • I .,'f , • • $2,400.00 9,600.00 3,000.00 600.00 600.00 .. 600.00 600.00 600.00 $18 ,000 .00 '~ Observer -Reporter WASHINGTON,PENNSYLVANIA PROOF OF PUBLICATION In compliance with the News,paper Advertising Act of 16 May,1929, P.L.1784,3JS amended. Commonwealth of Pennsylvania,County of Washington,88:. Personally appeared before file,a Notary Public in and for said County and S:ate,~.~g.g.~~g.§.~g.9.~.~P.-,who beil1Jg duly s>worn ....'Secretarvaccordmgtolaw,deposes and says that he IS the ...............................•/... of the Obs:erver Publishing Company,a ~nn&ylvania corporation,and its agent in thi's behalf;that the said Company is,the owner and publisher of the Observer-Reporter,succ'essor'to The Was>hington Observer,established September 18,1871,and The Washington Reporter,established August 15, 1808,a daily neWSiPap'e,r of general pirculati6n,printed and published and havin'g its place of business at Washington,Washington County,Pennsyl· vania,where it or its predecessors have been established and published continuous'ly for more than six months>prior to the publication of the notice hereto attached;that the printed notice or advertisement hereto attached is a cc·py of an official advertisement,official notice,legal notice or legal advertisement,exactly a:s printed or pUblished in the ObSierver·Reporter in its regular editions on the follOWing date or d'ates;~. ............._N.Q.Y..~.mp..~.;r.22..~2.9.a.n.Q p..~.Q.~.mp..e.r..9..~l..99..8 , that neither th'e affiant nor the Observer Publishing Company is interel?>ted in the subject matter of said notice or advertising and that all of the allega· tions'(of this affidavit as to the time,pr,y and character of publication are true..t.t;;L~;i~e.~. ~J t.~. •EXECUTRIX....NOTICE ESTATE OF John P..DreehSler de·ceased late of Elrama;'W.,w;hingtonCountY,·Per.nsylvania."":\~ Letters Testamentary upon the the above .estate having been grant·ed to the undersigned.all persor.s :having'<;.lliims against the estatearerequestedtomakeknownthe same to,t~~...~nder,~.igned or his at·orney and ail",persons indebted to~,the deceaer.,t'~~,..'IlfT.equested to make'payment tl?~l;li,,"~!ln6ft'sjgned with· out delay."•.~.'""~t ~Mary L..Drecl'isler~EX~cutrix"Finleyville·Elrama.RQadlrilma,PellnsilVania '15038Emerson'!Sainuels415WaddellAvenue Cla,ift9n;,l'.a.15025 IAttoiney.. 68277-Fri..3T I S'worn to and W.26792 '.""',lb,.b'fo'.m,tbl,..6.......•a~m.l"u'1968~tW<J<!?L~.lf(,........•...............v: MARGARET M.BRADLEY,NOTARY PUBUe ••,n 01 I Il\1CTQM..COUN.T....y,::::--..._ -Washington County Reports ~~""''''••JIl••• Washington,Pennsylvania (PUBLISHED BY WASHINGTON COUNTY BAR ASSOCIATION) PROOF OF PUBLICATION In compliance with the Newspaper Advertisi~g Act of May 16,1929,P.L. 1784 Sec.3,paragraphs (3)and (25). COUNTY OF WAsmNCTON ) STATE O!'PENNSYI.VANIA (SS. Personally ~ppeared before me,a Notary Public in and for said County and Commonwealth,CHARLES C.KELLER,who,being duly sworn,deposes and says:that he is the Editor of the WASHINGTON COUNTY REPORTS,the official legal periodical for said Washington County,publisned weekly having its place of business at Washington,Washington County,Pennsylvania,and is act- ing as its agent in this behalf;that the said WASHINGTOK COVNTY REPORTS was established on March 31,1920,and was designated as the official legal publication lor Washington County,,Pennsylvania,by order of theseveral courts of said COllnty,dated November 11,1920;that the printed nOtice or adver~" tisement attached hereto is a copy of a notice or advertisement,exac:ly as printed or published,which appeared in the said legal periodical in its regular issues on the following dates: ..........NQy..emb.er 2.8..,.. ..........De.c.emb.er S..,12..,19.68 .. -.-,' Estate Notices •The Register of Wills has granted letters, testamentary or of administration,in the following estates. Notice is hereby given to all persons indebted thereto to make payment without delay and to those hav- ing claims or demands to present them for settlement to the Executors or Admin- istrators or their Attorneys...\). DRECHSLER.JOHN P.,Dec'd. Late of Elrama.Washington County,Penna...Executrix:Mary L.Drechsler,Fin-leyviHe-Elrama Rd.,Elrama,Pa.15038Attorney:Emerson Samuels.415WaddellAve.,Clairton,Pa.15025 ". that the affiant or the corporation in behalf of which he is acting is not interested in the subject matter of said notice or advertisinlL!lnd that all of the allegations of ,h;,,md,,;,"b ~~l;h"'''(f;?'hli""''",ru~ Sworn to and SUl:~~~:j~:dit~; ~...... .....l.2~:;Pay of...Dec~ber.,196 8....,"cc ........~~(!~ KATHE~INE C.YARD,Notary Public Washlrgton,Washington Co.,Pa.M~Comr.Jis~ion Expires November 1,1969 STATE OF PENNSYLVANIA, WASHINGTON COUNTY, ~A ,.....f1i"-.,'."It. ~55: ,. The within named Accountant being duly sworn according to law,deposes and says that the above account as stated is true and correct as .5b.e verily believe.S • II . . .w·~,>.'~.......:J'?dSwornandsubscnbedbeforemethis ."'~-r .i/;. day &f-::;,:9~i,fJ,::\----- .....J :.•~..,.z?':.....2~~~~ /' Washington County,ss:I do certify that I have given legal notice to all persons concerned of the filing of the within account in the manner prescribed by Statute 9nd Rule of Court as evidence by proofs thereof filed to.No..J:2.3.=7b:::.7.'f.Q . Witness my hand and official seal thiS..3..Q"'!:!.......__.... day aL-~CVi.;r.;;>-------1~7J!.~~.~. . I Register df Wills _.~---..- .,.'/ f1rf'Ir;'I"':'~("1:uf'LL'·'•••.1 v I CI,.1 L I ...1 WA~.H!HGTO~1 CO.;PA, ~-:..-......,.. . ~. .. ...~..... 0:\o .~rr--. ;~'".~·t;_';;...-'f.'(,~ .---."..----'-~....--.........--...,--,-_......,,~......--~~-._~-~----_.---~-----Ito"3 -!c,.JP~'~;'L/-~s-"-' ·..: '",:,.. ,\~'~.,;;. .:--~ .~..~'. f-!oil '- .",I • . I ;!""'.' l~,jlHJ~J'J4.1~/ \j !~"~'···"'·····~i>-~_-"'.-:::--: ',. '"~:. :c-:: ~).,::-._-,....-',.....)-........:~..''\;"...~.~..","'",......'" .,.," ... The Court"is respectfu II y request proper distribution in this estate. '-.. i / :~~lt t4~<trnurt nf Qrnmmnn Jltas nf .lIun4ittgtnu <trnuuty ®rp4aun'<trnurt minininu In the m8ltter of the Audit of Account in John P.DrechslerEstateof ( Deceased TO THE AUDITING JUDGE: .J ,-- ;," 63-68 1465No.~---------....:-- my the estate of John.:?DrechslerEnter.:..-appearance for .,.------::'--_ ? "'1'....46 day of.__-::De:..=;..::c::..:@'-"m;.;.;:5:....:;·e;.;.;:'1"'_8_1',19_7_0_ N.B.-Counsel shall,by separate paper,present a concise statement of each claim,wUh supporting calculation of any interest claimed.Objections to an account as filed,shall ~e conc-isely stated in a separate paper. Council suggesting proper distribution shall file a separate concise state- ment in that regard. .. Q bY ~"t::'";~3 '!:'-- 1l~b-!,~:;:. .lr> b ~ .z:: 'tL. 'C~ co u.Jw_ r'-"" ~'d)'<1I;~ ;,~~~~.'f'.-Z~.i-;'i.h ~ ~~~.~:f:t:1l':.:J ~azS' No.63-68 1465 In re Audit of Account in Estllite of John P.Drechsler AUDIT 'r:uttipt fnr .ApptarUUrt FOR Mary L.Drechsler " Emerson SamiJe 1s ~:, 415 Waddel IAven~e Clai rton,P~?I:vania 233 -7500 Attorney ~ 15025 ---...."..I ~n tl1t etrnurt nf etrnmmnn 'lens nf IInsqingtnn etrnunty. Jennsylunnin.QDrpqnns'etrnurt Biuisinn ESTATE OF John P.Drechsler, deCeased. In the matter of the'_----l!:F'-'!ir:t..·£stJt-lia~rrl~F~ina1I111:!·~-- Account of Mary L.Dreclusler Execntrix ADJUDICATION AND DECREE And now Feb,,'a:r.;t I ()19--a,this matter came on for hearing, audit and distribution at this session and testimohy taken;'and thereupon,upon due consideration thereof the balance for distribution in the hands af the Accountant is determined to be $6'J86.6'1 and the account is accordingly confirmed;and it is ordered, adjudged ar;!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 _$62,121.3, Additional debit asked at audit Additional credit asked at audit 8alance:_$62.186.64 Deduct Clerk's Costs &Receipts 1 Atrtomey ~Eme~~r~8~On~S:..lilaliilnTI~le:.:.111li81._1 Russell Marino,Clerk O.C.costs in certifying real estate to Recorder, John Mazza,Recorder,costs recording certification of real estate, Russell Marino,Agent,transfer inheritance tax,$2903.56 Interest from 1-17-70 to 2-20-71 190.21 The following distributive shares are proportionately subject to either partial conversion or to contribution as may be elected;totaJ.sum to balance, 3093.77 2161.42 $,9,OlO~87 :J'k ~'1-71 PtV/r.3o~9,77 ~~...~ $61,172.32 Mary L.Drechsler,widow,1/3 balance through her election to take against the will filed,20390.78 Carol Oliva,(laughter,30%of 2/3 balance,12234.46 Mary L.Drechsler,Trustee,for Paul Drechsler,Bon, a minor,40%of 273 balance under the terms of the will, in trust,16312.62 Mary L.Drechsler,Trustee,for Christine Drechsler, a granddaughter,a minor,a child of John Phillip Drechsler,a deceased son,30%of 2/3 balance,in trust,12234.1:.6 No balance ". ,. r. .J .'..""' t...r ,...---...,"., NarEs Included in the above balance for distribution are the following assets held in kind and distributed as such at the values as shown and in the proportionate shares as set forth:- Real estate as hereinbelow described $49500.00 Pending Trespass Action (presently no value),0.00 50 shares stock J.R.Buck Kitchen Centers,Inc.5000.00 Balance due on Note from Drechsler Cabinet CompalV,'6672.32 •IT RiAL BSTAT!TO BI ODTD'mD TO 11m UCOKDIK or 'Mlli ooum BY THE OIBHK or '!'HI ORWAN8'0 D%VD. HAVING erected thereon a concrete block !Uld frame comrnerc --,., John P.Drechsler,devisor and grantor,to Mary L.Drechs er,gran e by election to take against the will,an undivided,1/3 interestJ to C 01 Oliva devisee of 30%of '2/3 undivided irlterestJ to Yary.L.Drechsler,Trus e,for P ul Drechsler~ devisee·under the terms of the will of 40%of 2/3 undivid d interes J to Mary L~ Drechsl~r,Trustee for Christine Drechsler,devisee under the terms of the will,'; 30%.of 2/3 undivided interestJ each l1ndiv~ded interest be g in and to all the ; r1g~t,title and interest of the d~visor and grantor in p cel desc ibed as,VIZi ALL';THOsE CERTAIN elevan (ll)lots,ior :~arCels of land sit ate in U on Township, Washington County,Pennsylvania,known:and designated as ts Nos.17~2l8,219,. 220,221,222,223,224,.225,226,,and 227 in the Elrama lace Addi ion Plan of i Lots,which plan is recol~ed in t.h.e Re~order's Office of ashington County,, Pennsylvania aforesaid in'Plan or p'lot ,Boo~Volwne 2,pag 152,whi h are " bOut;lded and described as follows:'I C ::.".., BEGINNINJ at the,Northwest Corner of Davidson Averme and airview S reet;thence .extending Nortbw~alo~the western side of said Davi son Avenu 275 feet to a line of Lot No.228 in said plan;thence Wester:ly along the Sout rn side of said Lot No.228,120_feet to Winter AlleYJ thence South ard1y'alo the Eastern side of said Winter Alley,275 feet to FairviewS reetJ and thence Eastw~along the Northern side of said Fairview stree ,120 fee to the place of beginning. BEING the same which William J.Drechsler,et ux et al by their dee dated June 13, 1957 and recorded in the Recorder'B Office of Washington ounty,1'e sylvania, June 20,1957 in Deed Book Volume 996,page 285,conveyed to John P Drec~ler. '. CERTIFIED TO RECORDER:JUNE 1 ,1971. N ~ty i;::t ~~.= ~& ,-s~~, ~~ ..:--, 0 ~:l Z...?W n ~ 0 ::rc(l)0 ~3-...(l)0.~0 ::I:...(l)... 0... ~::r(l) ') .. i~1 ~c=~:s~i~l~~~ fj)C)C: ,~...\~/) ;'",,'<0,/'. -=-~-.~~ r-io'\ •., ALL THOSE CERTAIN eleven (II)lots or parcels of land situate in Union Township,Washington County, Pennsylvania,known and designated as Lots Nos. 217, 218, 219, 220,221,222,'223,224,225,226 and 227 in the Elrama Place Addition Plan of Lots, which plan is recorded in the Recorder's Office of Washington County,Pennsylvania aforesaid in Plan or Plot Book Volume 2,page 152,which are bounded and described as fol lows: BEGINNING at the Northwest Corner of Davidson Avenue and Fairview Street;thence extending Northwardly along the western side of said Davidson Avenue 275 feet to a line of Lot No.228 in said plan; thence Westerly along the Southern side of said Lot No.228,120 feet to Winter Alley;thence South-wardly along the Eastern side of said Winter Alley,275 feet to Fairview Street;and thence Eastwardly along the Northern side of said F.airview Street,120 feet to the place of beginning. HAVING erected thereon a concrete block and frame commercial building BEING the same which William J.Drechsler,et ux et al by their deed dated June 13,1957 and recorded in the Recorder's Office of Washington County,Pennsylvania,June 20,1957 in Deed Book Volume 996,page 285,conveyed to John P.Drechsler. Assessed Value for Year of Decedent's death Estimated Market Value EXHIBIT "A" $12,840.00 $49,500.00 ":,.~I r1' • ,. ..f ;......"..",,.f. ..'i~,. • f • t ~..'.- ••J....... 'l' t ,_.",f \•• ~'-, f'"1,.-.J.d;'\.' i,~·,."l,.'j •~.~.'.-I ~ :I " .! ,, 'or '..: : f " ) ',' ,I 1 • .! t', ,-'. ., .' "..-...4 ;i ,f"."'.'",,;'" -r.1 ...,..~.... 'f'Ti "t;:;? ~ ftl r::J ~'..~ .,.... .r 0.'W , to": LAST WI LL AND TESTAMENT 1,JOHN P.DRECHSLER,of Washington County,Penns/lvani do hereby make,publish,and declare this instrument as and for my Last Wi 11 and Testament,hereby'r evoking any and a 11 ,other wills and codicils thereto,heretofore made byrne. FIRST: ,, In the event that my wIfe,~:1ARY L.DRECHSLER, \: survives me,then I give and b~queath to my said wife,in absolut ,ownership,all of the furniture,furnishings,househ.old effects, automobiles,clothing,Je~elry,personal effects,and other tangible personal property,excluding caSh,which 1 may own or have the right to dispose of at the time of my death.,In the event that my said wife does not survIve me,then 1 give and bequeath all of such property,in absolute ~wnership,to my then liVing children,to be divided among them as they may agree;in the event of their disagreement,then as my Executor,in his sole discretion,may determine. SECOND:In the event that my said .wife"MARY L. DRECHSLER,survives me,the~I give,devise,and bequeath to my wife,WARY L.DRECHSLER,for the sole benefit of my Wife,real I estate,cash,securities,and/or other real or personal property of such value that,when the value thereof is added to the value o'f the property given and bequeathed to my said wife under Paragraph First hereof and to the value of all other property pass ing to her by reason of my dea th (inc Iud ing a 11 proceeds of insurance upon my life receivable by h'er)and available for the so-called marital deducticn established in the U.S.Internal Revenue Code as 'in effect at my death,the total value thereof shall equal one-half (1/2)of my ad:Justed gross estate as defined in said Internal Code.The property to be included in this bequest to my wife shall 'be selected by my Executor,in his sole discretion"but sh~11 only include pr~perty which is by character, nature,and interest available for said marital deduction.For the purpose of this Paragraph Second,including the satisfaction EXH I8 IT "8" ,- ...---."-_..--.-....--....,.- '::":">~.~<:'~.;:,.~..,I~.~~J I~'IJ.r\. • .',.'.c·····,··',..'. .._.-_-.-...-..-.... ._.--.-_..-..--------_."...'_.'".'" of this bequest,all values established for Federal estate tax purposes as finally ·determined,shall be used and shall ~e con- clusive upon all parties. THIRD:In the event that my said wife,MARY L. DRECHS~ER,survives me,t.hen I give,devise,and bequeath all the rest,residue and remainder of my pro~erty of every kind and descrfption wheresoever situated which 1 may own or have the righ to dispose of at the tIme of my death to Pittsburgh National Bank and Mary't.Drechsler,in trust for my children as foliows: "My.trustee shall divide the principal of m'y residuary estate into as many equal shares as there are children of mine living at the time for this division and children of mine then deceased with issue of them then surviving,provided,however, that in the event my son,PAUL,has not yet attained tne age of twenty-one (21)years,such divi.sion shall be made 40%in trust ,' for my son,PAUL,and 30%in trust for each of my children, CAROL and JOHN,JR.,or ~heir issue as the case may be. 1.Th~trustee shall invest the trust property as they in their discretion,shall deem proper without being limited to those investments known as legal investments for fiduciaries. 2.During the minority of the beneficiaries,the trustees shall either accumulate the 'net income or devote it,in their discreti6n,tothelr maintenance,welfare and education. The tiustee~shall also have power,durIng 'the existence'of ihe trust,in their.absolute dIscretion,to·devote so much of the· principal as they deem necessary and proper to such purposes. 3.As each of the said benefitiaries attaIns·the age 'of tw~nty-cne (21)years,.the trustees shall distribute to hIm one-half of his equal sh~rein the principal of the trust.Ther~ after the trustees shall pay to him frof.1 time to',time his equal share in the·net income of the trust,and as each beneficiary attains the age of twenty-five (25)years of age,this trust shall terminate as to him and the trustees shall distribute to him the remaining b~lanceof his equal share.The share of any. ..y .beneficiary .dying prior to final distribution of his shere shall " ·Page 2 . ...I':.'~J£\.'',..,.;;:,";,;:~"~:;:';''i\li.~~:~~~~;j;.l~'''''':'':~.,' ·...._------~----" be paid and distributed as he sh~ll by his'Last'Wil1 and Testamen 'appoint,and in default thereof,to his issue,and in default of issue,to my surviving children,or in case of his prior death, to his issue. 4.This trust shall be a spendthrift trust,and no benefic'iary sha 11 have any right to assi gri,transfer,encumber ~ or antlcipate his share in the income or prIncipal,nbr shall the same be subject to his debts,contracts,or other obligations how soever contracted. FOURTH:In the event that my wIfe,MARY L.DRECHSLER, shall fail to survive me for a period of sIxty (60)days or dies as a result of a common dIsaster,I deVise and bequeath my entire estate to Pittsburgh National Bank and my daughter,Carol,in trust,nevertheless,for my children as follows: My trustee ~hall divide the principal of my residuary estate Into as many equal shares as there are children of,mine living'at the .ti"me for this division and chi ldren of mine then deceased with issue of them then survi~ing,provIded,however, that in the event my son,PAUL,has not yet attained the age of twenty-one (21)years,suc~division shall be made 40%in trust for my son~PAUL,and 30%In trust:for each of my children,CAROL and JOHN,JR.,or their issue as the case may be. I.The trustees shall invest the t~ustproperty'as they in their discretion shall deem proper without being limited to those invest.r.1ents known as legal investments for fIduciarIes. 2.During the minority of the beneficiaries,the trustees shall either accumula'te the net income 'or devote it,in their discretion,to their maint~n~nce,w~~fare,and education. The tr~stees shall also have power,during,the exfstence of the.. trust,in their discretion,to devote ~o much of the-principal as they deem necessary and proper to such purposes. 3.As each of the said beneficiaries attains the age of twenty~one (21)years,the trustees shall distribute to hi~ one-hslf of his equal shEre in the princlpal of the trust.There \,after,the trustees shall pay to him from time to time hIs equal Page 3 II "-'...-:,, ..._--"--_..,._-...,.----,-~"'..,-,'.,.........,. share In the net income of ,the trust,and as each beneficiary att~ins the age of twenty-five (25)years,this trust shall terminbte as to him and the,trustees sh~ll distribute to him the remaining balance of his equal share.,The share of any be~picia y 'dying prior to the final distribution of his share shall ~e pa:d arid distributed as he shall by his Last Will and Testam~ht appoin and in default thereof,to his issue,and in default of issue,to my surviving chilqren,or in case of his prior death,to his issue. 4.,This trust shall be a spendthrift trust,and no be~eficiary shall have any right to assign~transfer,encumber, or anticipate his share in the income or principal,nor shall the same be subject to hIs debts,contracts,or other oblIgations howsoever contra~ted. IiI I I FIFTH:In the event my wife,VARY L.DRECHSLER,pre- deceases me,1 appoInt my,daughter,CAROL,to be the Guardian of the person of my s~n,PAUL,if he be a minor at the time of my death. SIXTH:.1 hereby nomInate,constitute,and appoInt my wife,~~Y L.DRECHSLER,Executrix without bond of thIs my Last Will ~nd Testament;if'she pr~deceases me~as set forth in Para- graph Fourth,I then.appoint my daughter,CAROL,Executrix withou bond of this my Last Will and Testament;If she predeceases'me, 1 then appoint PITTSBURGH NA.TIONAL ,BANK,Executor of this my Last. Will and Testament. IN WITNESS 1/'/HEREOf,I have hereunto set my hand and sea1 thl s '2-7 day of 5ii-;J:I-.1962 • ./"'\'..;;;l..~"";":"~-r:'~--;!,f-?~#.~~~#"-=-c~~'~uTd~1«.~/~'__(SEAL) '!Jonn P.!5~eri ;/ Signed,sea'led,published,'and declared by the above nai:1ed Testator,JOHN P.DRE,CHSLER,as and fer his Last Will and .f 7esta~e~t in the presence of us,who ha~e subscribed our names as \' ..''.-;.,'..~;" '-''''''---.---'-.~-.. . ~-_._---------------..,---- witnesses thereto at his r equest.in the presence of said Testa- tor and of each other. .1 ...,J Addre5S:'~7!)11 .//:< D · '&((~JZ{1.':hL-<~ Add ress:.;1I.Ild{({flU {(&-1-' to-.(j~(iL)B-- Address: \ILi I: III!.l .1, I . i I,Emerson Samuels,attorney for the Estate of John P.'Dreschler,do hereby certify the within to bea true and correct copy of the .Last Will of John'P.preschler,as filed November 13,1968,with the Reg~ster of Wills,Washington County,Pennsylvania• .~~ .Emerson Samuels- 415 Waddell ~venue' Clairt9n,Pa.15025 ;. Page 5 t. ; I .;.'. (e .'e . 1\ffibauit (@f 1£xrrutnr (@r l\bmittistratnr ~tatt of 'tnnsyluania.} <!JoHnty of ~ss: ALLEGHElU Personally before me,the undersigned authority,a.nat.~puhl!c in and for said County and State,appeared ~L J>.r!Id1a1er who,being duly sworn according to law,deposes and says that 8le is the executor or administrator of the estate of ·..·l.p.~~~..deceased,that the foregoing schedules constitute a I '.d .f h al d I f JObnP.DNclWvcompetelDventoryanappraIsement0t e re an persona estate 0 , deceased,except real estate outside the Commonwealth of Pennsylvania;that the figures opposite each item of real and personal estate in the foregoing schedules are determined and stated by the undersigned to b~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 ExecutjJ Administrator., Swa n and subscribed before me this.....!.................} day of ~,..................:.~......f ,'\/})~1 /.a,1~~//./ L-.~/.-/../.;..(···..··;··&01 ·..·····"~4~·····,~............Executor-AdmmIstratorLOUISELAN'JHH,:Iotary.PlIllIlC Clairton,Allegt2r1Y CouAcJj)I')JTIONAL INSTRUCTIONS 1..,An i.x1vento~M%1,i§~.b~fii~~e~ithin three months after appointment ,of personal representative......~Ofthu;Y u-i ~..,•'..v 2.A supplemental inventory must he filed within thirty days of discovery of additional assets. 3.An original and one copy must be filed. -------_._-~-----( i Inventory (Contintred')1 ,{;-.,....4'~"'!.......... said Winter Alley"275 feet to Fairview Strest;and thence EastwardlJr along the Northern side of said Fairview Street,120 feet to the place of beginning. HAVING erected thereon a concrete block and fr~e commercial building. BEING the SaIne which lffi.lliam J.Drechsler"et we et al by their deed dated June 13,1957 and recorded in the Recorder's Office of \'lashington County,Pennsylvania June 20,1957,in Deed Book Volume 996,Page 285, conveyed to John P.Drechsler. \. TarAL r ..,. 49,500.00 $79,541.11 ._--._~------------ I,Emerson Samuels,do of the original filed. hereby certify the within to be a true and correct copy ~~Emerson Samuels,AtorrleYfC)rtheEState of John P.Drechsler ::e __ ---~---- -2- Exhibit "C" ." ,•'\,', uosJ:aU«'I .' '.-. /..' ~~....-~-l:l.. (') I-'~~.I-'VI~[I ".~~.,.............." * g..A-I-'CD ~,. VI ~N 0 ~N CI.l .. VI 5 ~.~ CD ~~~<:;~ a...,-N' 10 P' '''''if''.' ,-··"---;·~i'<'~-':-"""~~'f~:7~1';~~~;';";f;r,.;;.~,:v:;r;.~~-::t::(\:.•",.~.~,,:,:?..,-;~r ~~.-:~;~f1':~·7.:~:..~'-:=3:;e~::"'.ir£~:--.~,~"\-~._~-,...... -f ': .~;:...\I ~)"'1",.',"'./ ,""..---- J + .l 'I .. ~"-.'- ." November 24 1 1970 Mrs.Carol 01 Iva 840 Washington Road Denvor,Colorado 80203 Re:Estate of John P~Drechsler DGar l"rs~()I I va: You are hereb¥notified that the account In the above Estate~has been filed at the Register of Wills Offlco l Washington County,Pennsylvania,Clerk of Orphans Court at Number 63 ~68 -1465. Tho aU.dit of said account wUI be held during the week of December 14 1 /970,or as soon thereafter as may suit the convenience of the Court..You may,of course,be present If you wish. Very truly yours, Emerson Samuels, Attorney for the 'Estate of John P.Drechsler • EXHIB''T "E-I" •_0 ,e t~r.Pau I Drechs Ier /325 East Speedway Tucson"Arlzoha 85719 November 24 ~1970, Re:Estate of John P.Drechsler Dear't·1r.Orechs ler: You are hereby notified that the account in the above Estate has been f IIed at the Reg Ister of WII ts OftI ce,Wash I ngton County,PennsylvanIa)Clerk of Brphans Court at Number 63 -60 -1465. _The audit of said account wljl be held during the week of December 14,1970,or as soon thereafter as may suit the convenience of the Court.You may,of course,be present If you wish. es:gwd Very truly yours, Emerson SamuEl Is Attorney for the Estate of John P.Drechsler EXHIBIT "E-2 11 • t.4r.Pau 1.Drech s Ie r 1325 East Speedway Tucson,Arizona 85719 • November 24~1970 . Re :Estate of ~ohn P.Drechs lor Dear t·1r.Orechs ler: You are hereby notified that the account in tho above Estate has been filed at the Register of Wills Offico,Washington County,PennsylvanIa)Clerk of Brphans Court at Number 63 -60 -1465 • . .The audit of said account will be held during the week of December 14,1970,or as soon thereafter as may suit the convenience of the Court.You may,of course,be present if you wish. es:gwd Very truly yours, Emerson Samue I s Attorney for the Estate of John P.Drechsler EXHIBIT "E-2" •,t. " November 24,1970 •,\ Mrs.Margo Scheffer Guardian of Christine Drechsler 204 Knox Or Ive West Lafayette,Indiana 47906 Re:Estate of John P.Drechsler Dear Mrs.Scheffer: You aro"hereby notified that the account in the above Estate has been filed at the Register-of Wills Office,Washington County,Penn-syl van ia,Cf erk of Orphans Court at Number 63 -68 -1465. The audit.of said account wi II be held during the week of December 14,1970,or as soon thereafter as may suit the convenience of t;ho Court.You may,of course,be present If you wish. es:gwd Very truly yours,. Emerson 'Samua Is Attorney for the Estate of John P.Drechsler EXHIBIT "E-3" • Novembe~24,1970 -Mrs.M21 ry L.Drechs fer, P.O.Box 155 Elrama,Pennsylvania 15038 • Re:(Estate of John P.Drechsler Dear :I,rs.Drechsler: You are hereby notified that the account In the above Estate has boon filed,at the Register of Wills Office,Washington County,Pennsylvania,Clerk of Drphans Court at Number 63 -68 -1465. The audit of s~ld ~ccount wil I b~held during tho week of December 14,1970,or as soon thereafter as lJIay 'suit the convenlonce of the Court4 You may,'of course,be present if you wish. es:gwd Very truly yours, Emerson Samuels. At~rney for the Estate of John P.Drochsler "EXH I BIT "E-4" " •.' ,~f -, November 24,1970 Mr.Enlow,Trust Officer P1ttsburgh,National BankWas~ln9ton,Pennsylvania'15301 Re:Estate of John P.Drechsler ~.Dear I1r.Enlow: On October 27,1970'I flied the account in the Estate of John P.Drschsler1 copy of which 1s enclosed. This Estate account number 63 -68 -1465 is coming up for audl t the week of December 14,1,970 ..or at such t Ime thereafter as the Cou rt may'set.. If there-are any questions,please do not hesitate to call me. es:gwe enc1 . Very truly yours, Eroo rson Samue Is Attorney .for the Estate of John P.Drechsler EXHIBIT "E-5" :~ 63 68 ORPHANS COURT 1465 ~1 "f jl l\,~.~ WASHINGTON COUNTY,PENNSYLVANIA ESTATE OF JOHN P.DRECHSLER ,,~-,\,..,"'.....--OJ Fiduciary -Mary L.Drechsler ",. l. I~ 1 ';, .;:.. ·:1 0' '\ 1 ~.t4 i e;:rt.~'•'I ~ !';\ ;. ~~J1 ~ A. B. C.D: Esl to E-5 E X H I BIT S Dl::lscrl pi"Ion of Rea I Estate Attested Copy of Wi I I Copy of InventoryCopyofFederalEstate Tax Return Copies of Notice of Audit to parties having interest in the Estat'e EMERSON SAMUELS ATTORNEY 415 WADDELL AVENUE CLAIRTON,PENNSYLVANIA 15025 The Tuttle 'Law Print,Publishers,Rutland,Vt. ~, ,\ !~-"!r t _.......~, 'COMMONWEALTH OF PENNSYLVANIA .DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS COUNTY OF w_,.. ,.. Form RCC-33 RESIDENT DECEDENT J, .' &3 -.:,kj',./1tf c8"7 -/t /- ......w.~ij.~~n;qN .. I~WORTANT: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 ~he Inl).~rit!ince_.!in!i.E.~t,!ite .Tax A,ct of 1~91.) 415 .Waddell ..Avenue.,.Clairton,...Pa •.,....15.Q25 .....................(~?-;19..i~~~){~eaVing a last will,copy of which is hereto attached.} _J.ohn ..P.•l:::h:;:.:~.~..~~:.~S~~~~:.~}:::uA;;:OF (State full name of decedent) Late of W.~.~h.~~g!..on ..,County ::.:'o:l'=~:_-_:-_=::-::_-_::~,}'" .Mary L D.r.e..c.h.§.l.e.r _.........................................Eucutor of the estate of the above-named decedent being duly sworn,deposeS and sayS Decedent'djed .Qc.:t.~ib.~r... (Month) Name and address of attorney or} other authorized representative to. whom all correspondence should be mailed. That as such ~~~~~.~n."deponent is familiar with the affairs of said estate and the property con- (I':x"culor·Admini8lrawr! Rtituting the assets thereof and their fair market value. That at the time of death there was no safe deposit box registered in decedent's individual name,or jointly with,or as agent or deputy of anothtlf,or in decedent's individual name,with right of access by another as agent or deputy,with the exception of th~following:- NAME.AKD ADDRESS OF BANK OR OTHER INSTITUTION THIS SAFE DEPOSIT BOX RENTED RELATIONSHIP OF JOINT IN WHICH DECEDENT RENTED A SAFE DEPO§IT BOX IN NAME OR NAMES OF HOLDERS TO_DECEDENT NONR --- ---~- .- ..-- -.- That the contents of sail:!.t;lafe deposit box or boxes are itemized under Schedules-=~=-ofthis 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 Qf Pennsylvania of which decedent died having an interest therein.It also sets forth the mortgage encumbr~nces 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 60lumns provided therefore the assessed valuation of each of said parcels,the estimated market value thereof as of date of death of decedent. That Schedule B attached hereto and made part hereof sets forth fully and in detail all personal property wheresover situated owned by the decedent at the time of death;all moneys left by the decedent at the time of death,whether in decedent's immediate possession,standing to decedent's credit in banks of deposit,saVings banks,trust companies,or other institutions,whether individually,or in trust'for any other person or persons giving also separately the accrued interest thereon,if any,down to the'last.(. interest day prior to decedent's death in the case of savings banks,and to the date of decedent's death in all other cases;..all bonds,postal savings,treasury certificates or notes and other evidence of in- debtedness of the United"State~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 cou~try,'which are owned'at the time of death;all wearing apparel,jewelry,silverware,pic- tures,books,works of art,household furniture,horses,carriages,autOMobiles,boats,and any and all other personal chattels of whatsoever kind or nature,left bydecedent,together with the fairly estimated market value thereof;all bonds and mortgl'l.~es held by decedent and of all claims due and owing decedent at the time of death,and all promissory notes or other instruments in writing for the payment of money of which decedent died possessed,of whatsoever nature,with interest thereon,if any,gtving 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 policles carried by decedent;all annuity and endowment contracts the proceeds of which were payable upon the death of the decedent;and all the corporate stocks and dividends due thereon and unpaid as of the date of death,bonds and accrued interest thereon to the date of dece- dent's death and other investment securities owned by the decedent at the time of death,with the market value thereof at such time. \ "~-...}..' In the case of securities of close or family corporations,the values reported are as far as possible substantiated by financial statements of the corporations,showing the assets and liabilities thereof as of the'date of death.The schedule also sets forth the interest of decedent at the time of death in any co-partnership or business,and in support of the'value of such interest there is annexed to said schedule,financial statements showing the assets and liabilities of said co-partnership or business. A copy of the co-partnership agreement,(if oral,a statement setting forth the nature of the agreement) together with a statement setting forth the character of the business,its location,and such other facts pertaining to the business as may be pertinent to a fair and just appraisal of the decedent's interest therein must be submitted.It should also set forth in itemized form,together with the fair market value thereof,any other property owned or bequeathed by the decedent at the time of death.,-. The Schedule C attached hereto ~nd made part hereof sets forth a true answer :to each"inquiry contained therein and in the case of transfers ofproperty,real or personal,within two .years of decedent's death,in contemplation of decedent's death,or intended to take effect in possession'or 'enjoyment at or after death,said schedule sets forth the nature and value of such property,to whom transferred,the relationship of the transferees to the decedent,the proportionate share received by each transfe~ee and all other facts of a pertinent nature regarding said transfers.In the cas~.of transf~rs intended to take effect in possession or enjoyment at or after death,there is also attached to 'the s'cheduI~,.•a,cOIlY,..,·..· of the deed,trust agreement or other instrument creating the trust.Ther,~is also set forth -i~s~ld"'. schedule a list of all property,real and personal,with'its valu~,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,l;>y the wpl,.deed,or other instrument of another, with a copy of the instrument creating such po~er attached to the schedule.."' ·1 That Schedule 0 attached hereto and made part hereof sets forth the names and addresses of all persons beneficfally interested in this estate at the time of decedent's death;'the:,nature of their res- pective interests,their relationship,if any,to the decedent,together with the ages at the time of decedent's death of all minors,annuitants and beneficiaries for life under decedent's Will.It also contains a statement shoWing which of the beneficiaries named in the decedent's will,if any,died prior to decedent,the dates of their death,their issue,and the relationship of such issue to the beneficiary. ,J That Schedule E attached hereto and made a part hereof sets forth all property,real and per- sonal,owned by the decedent jointly with another or others,including intangible,standing in the name of the 'dece'dent and others,plus the date and place of record of instrumerits effecting the vestiture of real estate and the date of acquisition of personalty,plus the name,address and relationshi~~if any, of co-owners to the decedent. That Schedule F attached hereto and made a part hereof sets forth fully and in detail all debts and deductions claimed for and on behalf of this decedent's estate,including funeral expenses paid; family exemption,where applicable;costs of administration of this estate;counsel fees and fudiciary's commissions--paid or to be paid;cost expended for burial trusts,tombstones or gravemarkers,and reli- gious services,in consequence of the death of the decedent;debts and claims owing and unpaid at time of...death;taxes accrued 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. "C","E",and "F"as directed therein,· ............N.9.y.~.~~19 ~.9 .. the totals of the appropriate columns in Schedules "A","B", been carried forward and properly register~in the Summary. .....I.t .Subscribed and sworn to before me this m?1!=t£~~-- .J.~-.."~.. LOUISE LANDINI,Notary Public (Street Number) t\ai~~nc:~l;~::i~~i~~~:~~Pa.W.~.fi.h.~.9.p.c.9..YAty,p.~.~l5.038 .. Movember 22,1969 (City or Town and StcLte) 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. That have I ..1 ., 12-9-69 ,,I", , I " (Fi le"in COMMONWEALTH OF PENNSYLVANIA· DEPARTMENT OF REVENUE HARRISBURG ~plic8te) IN YOUR REPLY PLEASE REFER TO ," II' ,; , , W,N.S.BRANDAMORE,Director.I ' Bureau,of County Collections " : Department of Revenue Fi~ance,BU,ilding , 'Harrisburg,Pe~nsyl~~ia i I I t I , .•.I I, Re:Estate ofJ'OHNP.DRECHLER 'Date of Death 10-17-68 County of WASHINGTON St'ate File 'No.63-68-1465,'. Dear Sir: Pursuant to the memorandum of February 25.1958,concerning valuation of closely held business interests,l'herewith'request your ,advice concerning the ,.value of,~he following:' ' . A.Corpqrat,ions; ."NAME 0::0-CORPORATION' TYPE,OF NO.OF SHARES SHARES " "'BUREAU USE ONLY INVENtORI~D VALUE.SUGGEStED VALUE UNIt totAL UNIt tOtAL 1. 2. 3. ...'.:!I;!!,i I • 179Mv»UCHLER CABINET COMPANY Com.501 13.291 $6.658 '-.,I ~/1.1/~(j,i Il~~ f v B.Non-Corporate Interest NAME OF BUSINESS ORGANIZAtION TYPE OF BOOK BUS.ORG.VALUE INVENTORIED VALUE SUGGESTED VALUE 1. "2.".~. 3. " . i Remarks:,!.; ,. Inheritance Tax Apprais County of lfABHINGTON .R-?1/1/1'f~~ fOR ' ~VILUJ'M s.BRA~~n~MOR~ Fo rrn RCC -47-R I DIRe CTOR Enclose,d is the available financial data for all requests under "B'" above aJf!~~~~~;wJ::...JlI,Q,i,~u~;.w;:~appraisingany of the above described assets. \ R.C.SAUER ,Appr~iser 1013 Greentree Road Pittsp.urgh,Po.15220 December 6,1968 Emerson Samuels,Esquire 415 Waddell Avenue Clairton,Pennsylvania 15025 In accordance with your request,and for the purpose of determining the present day fair market value of the property described as follows': 11 All those certain eleven (11)lots or parcels of land __-'o-~ situate in Union Township,Washington ~ounty,Pennsylvania, known as Lots Nos.217 to 227 inclusive in the Elrama Place Addition Plan of Lots on the corner of what is k~own as Davidson Avenue and Fairview Street,having erected :nereon an old wooden core building of ,one-story with additions of one-story concrete block plant building,two-story concrete building and one-story concrete block office and sales showroom,all of same being the site of business known as Drechsler Cabinet CO.II I have inspected this property and made careful arid thorJugh investigation'and analysis of all matters'pertinent to the estiffi~tion of Its value,\.' "In my oplnion,the value --that is,the price 'V'Thich a well info:,:-;ued buyer,acting intelligently;voluntarily and without necessity would be warranted in paying,and a well informed seller,acting likewise,would ~e w2.rranted in accepting --the property describeci above is- , FORTY NINE·THOUSAND FIVE HUNDRED ($49,500,00)DOLLARS Respe~~~mitted' ~~~~~~__~~~~_~~~~~~A~.S.A.sr.Member R,C,Sauer,Apprais~r ',.-. RCC-34 (1-64) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE'~BUREAU OF COUNTY COLLECTIONS TRANSFER INHERITANCE TAX RESIDENT DECEDENT • I SCHEDULE "A" ~AL PROPERTY Real property in Pennsylvania,with sJatement of mortgage encumbrances upon each parcel at death of dece- dent.Where property heid as joint tenarit or tenancy by entireties,report on Schedule "E".Property hf,'ld by the .decedent·as tenant in common with another or others,should .be identified as to quantum of interest and the estimated value should be that of the decedent's interest"only. The real property located In the Commo!,wealth of Pennsylvania should be 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 encum~rancesupon each parcel at death of decedent.Taxes,assessments,accr.ued Interest on mortgages,etc.,are to be listed on Schedule "F"and must not be deducted from this schedule.. ALL those certain eleven (ll)lots·or parcels of land situate in Union Township,Washington County, Pennsylvania,known and designated as Lots Nos. 217,218,219,220,221,222,223,224,225, 226, and 227 in the Elrama Place Addition Plan of Lots, which plan is recorded in the Recorderts Office of Washington County,Pennsylvania aforesaid in Plan or Plot Book Volume 2,Page 152,which are bounded and described as follows: BEGINNING at the Northwest Corner"of Davidson Avenue and Fairview Street;thence extending Northwardly along the .western side of said Davidson Avenue 275 feet to a line of Lot No.228 in said plan; thence Westerly along the Southern side of said Lot No.228,120 feet to Winter Alley;thence South- wardly along the Eastern side of said Winter Alley,275 feet to Fairview street;and thence Eastwardly along the Northern side of said Fairview Street,120 feet to the place of beginning. HAVING erected thereon a concrete b lock and frame commercial building. (1)(2)(3\f.I DEPARTMENT ASSESSED VALUE VALUATION FOR YEAR OF ESTIMA TED CAUTIONDECEDENT'S MARKET VALUE (Do not write DEATH In this space) BEING the same which William J.Drechsler,et ux et al by their deed dated June 13,1957 and . recorded in the Recorder's Office of.Washington County,Pennsylvania,June 20,1957 in Deed Book Volume 990,Page 285,conveyed to John P.Drechsier. i •I.'/", '"., ( , ----. . , $12,840.00 Insert this total opposite "real property",Schedule "A"in the X X X X X "A·s Reported"column on the last page of this return. $49,500.00 RCC-95 COMMONWEALTH OF PENNSYLVKNIA TRANSFER INHERITANCE TAX.. RESIDENT DECEDENT ,, SCHEDULE "13" PERSONAL PROPERTY INSTRUCTIONS:This Schedule must disclose all tangible and intangible personal property owned individually by the decedent,at the time of his death.Property owned by the decedent jointly with another or others must be listed under Schedule "E".Inta~gible personal property,titled in the name of the decedent,but .payable at death to another or others,including but not limited to P.O.D.U.S.Savings Bonds and tenta- tive trust accounts,must be listed,despite the fact that they are not of the administered estate. Tangible personal property should be listed first (e.g.jewelry,wearing apparel,household, goods,and furnishings,books,paintings,automobiles,boats,etc.) Intangible personal property,such as bonds,treasury certificates,cash on hand and in bank,.. stocks,'mortgages,notes,together with accrued interest or dividends,salaries or wages,insurance pay- able to the estate or fiduciary in said capacity,partnership interests,interest in any undistributed estate of or income from any property held in trust under the will or agreement of another,even though located outside of the State,at the time of death,should be listed in this schedule. Item No. ITEM List and describe fully UNIT VALUE ESTIMATED MARKEr VALUE DEPARTMENT VALUATION (Do not write in this space) 2) 3) 501 share's of corporate common stock in Drechsler Cabinet Company located at Box 155, Elrama,Pa.,15038,being certificate No.1, valued at $13.291 per share 50 sharEBin J .R.Buck Kitchen Center,Inc., 1033 Third Avenue,New Brighton,Pa.15066 valued at $100.00 per share Drechsler Cabinet Company owes John P.Drechsler loans per notes in sum of $18,382.32 ... ? I ,/, 13.29 n;.79 ~!:/2,000.00 l~r~18,382.32- Insert this total opposite "Personal Property",Schedule "B"in the "As Reported"column on the last page of this return. x X I I $30,041.11 RCC-Y6. rqmiO\Tf':.\LTH OF Pl~NNSYLVANIK 1'IUNSFER INHEH.ITANCE TAX RESIDE~T DECEDENT SCHEDULE "c" TRANSFEllS (1)Did decedent,within two years of death,make any transfer of any material part of his estate,without receiving a valuable and adequate consideration therefor?(Answer yes or no)No (2)Did decedent,within two years of death,transfer property from himself to himself and another or others (including a spouse)in joint ownership?(Answer yes or no)~N=o,--__ (3)If the answer to (1)or (2)above is in the affirmative state: (a)Age of decedent at time of transfer _ (b)State of decedent's health at time of making the transfer.(Note 1). (c)Cause of decedent's death.(Note 1). (4)Did decedent,in his lifetime,make any transfer of property without receiving a valuable or adequate consideration therefor which was to take effect in possession or enjoyment at or after his death? (Answer yes or no)No (a)Was there any possibility that the property transferred might return to transferer or his estate or be subject to his power of disposition?(Answer yes or no)_ (b)What was the transferee's age at time of decedent's death?__ (5)Did decedent in his lifetime make any transfer without receiving a valuable and adequate consideration therefor under which transferor expressly or impliedly reserves for his life or any period which does :not in fact end before his death: (a)The possession or enjoyment of or the right to income from the property transferred? (Answer yes or no)No (b)The right to designate the persons who shall possess or enjoy the property transferred or income therefrom?(Answer yes or no)No (6)If the answer to (5)(b)above is in the affirmative,state whether the right was reserved in decedent alone or others ~___,_------- (7)Did decedent in his lifetime make a transfer,the consideration for which was transferee's promise to pay income to or for the benefit of care of transferor?(Answer yes or no)No (8)Did decedent,at any time,transfer property,the beneficial enjoyment of which was subject to Change, because of a reserved power to alter,amend,or revoke,or which c01lld revert to decedent under terms of transfer or by operation of law?(Answer yes or no)No (9)If the answer to (8)above is in the affirmative,was the power to alter,amend,or revoke the inter- est of the beneficiary reserved in the decedent alone or the decedent and others? (Answer yes or no)_ NOTE 1:The answers to these questions should be supported by affidavit by the attending physician as well as a copy of the death certificate. NOTE 2:If answer to any of the above questions is yes,set forth below a description of the property transferred,it's fair market value at date of death,dates of transfers and to whom transferred,with relationship of transferees to decedent,if any.Submit copy of any trust deed or instrument,if trans- fers are claimed to be non-taxable,also submit detailed statement of facts on which said claim is based. NOTE 3:List applicable property below in manner in which provided in Schedules A,B,or E. ITEM DESCRIPTION MARKET VALUE (Es timated) DEPT.VALUATION (Dept.Only) .. .j [nsert this total opposite "Transfers",Schedule "C"in the "As Reporte~"column on the last page of this return. .. -..,...Rce-38 .''COMMONWEALTH OF PENNSYLVANIA TnA.N~F'ER INHFHITANCE'TAX • RESIDENT DE,CEDENT .'.. SCHEDULE "E" JOINTLY OWNED PROPERTY HiSTRrCTIOKS:This schedule must disclose all property,real and personal,owned by the decedent jointly wi th another or others,including intangibles,standing in the name of the de~edent and others.List real estate first,as entireties,or joint tenants,giving brief description,as indicated tmder Schedule "A",plus the date and place of record of instrument effecting vestiture,but do not include entireties or out of state real,estate value in estate valuation column.Personal property should be listed as in Schedule "B",plus date of acquisition,and the name,address and relationship (if any)of co-awners to the decedent. Description of Property,Date of Acquisition,Name I unit' Address and Relationship of Co-Owners,and Place !Value of Record of'Instrument,where Real Estate.I percentage Estate Share Valuation DEPARTMENT VALUATION CAUTION-Do not Write In This Space. 'Value of Value of Entire Decedent's Property Interest Not TaxableEntiretie Also Lot 195 X 150 Washington County,Pa.,in names of decedent and'his survi.ving wife, Mary L.Dreschler -H.E.T.a one-story , brick family residence.See Deed Book Volume 713,page 562 (dated 8/26/46)and Deed Book Volume 730,page 688 (dated.~ 9/26/47)r "I)e ".f!A'VA ;f-J V /~Not Lot (vacant)50 x ~O feet;Davidson Avenue,I~~tireties Taxable Elrama Washington County,Pa.,in names of decedent and his surviving wife,Mary L. Dreschler.See D~ed Book Volume 1042,page 340 (March 9,1959) Insert this total opposite "Jointly Owned Property",Schedule ,"E" in the "As Reported"column on the last page of this return.NONE .- ... RCC~~7 t12-6))_, C9NIl\tONWEAl.TII OF PENNSYYLANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT I,, IIf ••• SCHEDULE "D" BENEFICIARIES ..f ...... ( h BENEFICIARIES AND ADDRESSES ~RELATIONSHIP SURVIVED(If step-children or DATE INTEREST OFStatefullnamesandaddressesofallwhoillegitimate'children DECEDENT OF BENEFICIARY ave an interest,vested,contingent Or other are involved,set STATE YES IN ESTATE wise,in estate).forth this fact.)OR NO ,BIRTH Marv L.Drechsler 'Wife Yes 9/1/1913 Per Will Finlevville-Elrama Road 4-•••;, -- .Elrama.·Pa~,.15038 ~."..--....- "-..•. Carol J.(Drechsler)Oliva Daughter Yes 3/1/1942-Per Will ~2~Second Street.s.E. Washington,D.C. .Tnn"Phi1in ........,1 A1"'Son No 8/10/1938 Per Will ~06 Timothv Drive R1;.Pa.1'i017, : Paul Drechsler Son Yes 12/27/1951 Per Will Finlmnrt 1 -Elrama Road Elrama,Pa.15038 , -, -'... A.,., I:~I ,. ; ..t , - Deponent further says that all the above-named beneficiaries are liVing at this time except below: NAME DATE OF DEATH RESIDENCE John Phili Drechsler October 17 1968 306 Timot Pa.15037 ~t No 6.3 Year .6e {1465.) IN THE ~IATTER OF THE APPRAISEMENT OF THE EST.-\.TE OF .J.~lm..f •...P~~~~l,~;r.... Deceased (Executor-Administrator must complete "As Reported"column #1.) C)~"'d =:c "1 .,(l)(l) 0 II).,e:...'"::l '"'"'"0 ib'::l "'d~e:..."1,"1 0,II II)'"x '0II)"'d (l)r.r "1 "1 ~0 ~'0 t:rj (l)"1,.. '"'<,.. II),.. (l) REPORT AND APPRAISAL Commonwealth of Pennsylvania Late of lJt:rl.:-<?Il 'l'():':ft.'l~~J?.............. .Box 155 -Elrama;Pa. County of ..w.~~~.9.n . ,- enc:: ~~> --..--..~ W VJ en >-( (")(")?'"?'"?'" q ~;>• .. ~fh -0 fh'~~Attorney'Emerson Samuels 415 Waddell Avenue Clai~on,Pennsylvania 15025 :-.J:-.0:.. :\.n'f: :-:.~. \I.)~--..0=-.0>....'"O:\.n ~t::8 (l):::•:.-g-~:8 @-.c..- .' fh~-0~~~ ;~ ~i ). ·.l ,"J:~: ..~. :~ :':': :......: :",: :~~> :"'-~'",v,:,):,,:t:l.'-'I...('1::-..t-,...,2"~ :~:~..,- :':~~-:,:,::s :"-0 8.- :()-; .,,\ Form RC,C Y~~.r" "'-OFFICE OF THE REGISTER OF WILLS OF _.:.:W.:::a~s:.:.:h:..:.i~.n:..::gL.:.t:..::o;.:.;n~__COUNTY AND AGENT OF THE COMMONW5ALTH t 3 ~,~-/<ll:;to STATEMENT OF DEBTS AND DEDUCTIONS .DEDUCTIONS ALLOWED IN Register of Wills,Age.t John P.Drechsler Elrama,Washington CountyESTATEOF_.:...:.:...:..:..:..~..:....-.~.;...::.:-..:....:..-.:..-L.ATE OF =':":"';;;'':':'::'.!.-~:'':':'':'':-_>iL..':'':--'';;''~'':''-_L-._ DATE OF FILING APPRAISEMENT DATE OF DEATH __O~c~t.!.;o!::!.b!:!:e~r__'_I.L.7.,...__,_IL96!::!.!::!.8 _ DATE 1-2-69 11-1'-fiR 11-?"i-fiR NO.OF VOUCH""NA",IL OF PAYEE Mary L.Drechsler Reo i c;ter of Wi I Is -I R"'+·..·'P.',~.ro.., Wi'lc;h i noton·Nv Rp.nr .•-- -Anv REMARKS Exemption AMOUNT I 000.00 14·"iO Ill.()() 11-?~_f\R W::Ic:::hinn+/"In Or _An"III nn I?_R_hQ Q-~n-7n Reaister of Wills -File InventorlJ Si'lmuels Attornevls Fees 18.00 4 535.00 IAr J:'\(A("lltriv ('/"Imn ~_17_f\Q 5-3-69 5-8-70 ~::I,.r\l nr'lm J:I,nAr::l1 I-lf'\mo -J:I,nor::l1 Ri II costs bodv from Virainla Vi rnini::l I ~r::lvo ('/"IC:+C:::(I'/R /"If ett:;()()()O nl/"l+) Grave Open i ng Grave Monument B B.$i'lmuels Aaencv -Insurance' I IRr;;~no 75.00 f\()()O 100.00 1,850.00 "'n Q,•I rI •nrt Rudi Sauer~Appraiser Annr,:d c::o I c /"If ,...n 100.00 L/rpfj I/~ I Vf----+------+--+--------------4--------------t---t--- i COMMONWEALTH OF PENNSYLVANIA COUNTY OF Wash i ngton I,Mary La pre'chs leI"'.III ::.HEREBY CERTIFY.THAT.TO THE 8EU OF MY ICNOWLI!:DGE AND BELIEF.T;;'I!:FO~~GO}I.~~i~~~JUST AND TRU E srATEMENT OF DEBTB,FUNERAL EXPENSES AND EXPENSI!:l!I 01" ADMINISTRATION SUBMITTED';6~H~E8TAT~J~r",'"John P.Drechs Ier DECEA8ED,AS DECUCTIONlii POR INHERITANCE TAX PURP08~S.~~.......~:.~,:~-,c../Q f IJ . :-...--~~.d --+m.J-lLd.V?:.L.l.A7~rL~cI:M~~~~~:..::l...4.L./--(L.s.) SWORN AND SUBSCRIBE;BEFORF.,ME.THIS·~"7 -DAY Of' -I ~./70-P"--/ylA._~/.~~-l:,~ MYR~J.HARSH NotarY public,Washln,~.on,.Washington Co. Ib ~isslon.EXPir'-.•rch 12.1973 . I •\1 ., (' .\ •~.I ... I ,..~ 1 I "I~'.._,'1 ...' j • ".,;, '~d ''OJ-iW1:JNIHSVt~I:i 1 S111 fA .:l 0 ~J 31 SI~:1H·" ONltj\fr11T:1SSnH,I,:\,1 ..,\1 I,. ,. ,Ii. ~'''~1.J ~I ",••h",J,i .1,tl -, ..I ;• ,i, ..~, ,I ", '.\ '"I ,.I ;'t I -,,', ". 'I i i -:J ~j l "'I l I • ,.1 , 1 37-161-5 ,-,. RCC-81 (2-641 COMMONWEALTH OF PENNSYLVA~IA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION NOTICE OF FILING OF APPRAISEMENT MARY L.DRECHSLER (Executor ~~. IN YOUR REPLY PLEA.E RE,.ER TO In Re:Estate of ~J~OH;.;;;N;.:..·...,;:p:...,;.•~D....:RES...;..;",.C,;:..H_S__'LER~_ ___________~W~A~~~H~I~N~G~T~ON~County -File No.63-68-1465 Dear Mrs.Dreschs1er: You are hereby notified that the original appraisement in the estate of John P.Dresch1er has been filed in the office of the Register of Wills QfWashington County on February 16 ,19~.Said appraisement reflects the following valuations: Re aI Est ate _--'--=4~9~,~5;.:O~O:...:.~O~O--- Personal Property ~3~O~,~O~4~1~.~1=1~__ Transfers ---:----- TotaI --7L...9LJ·.....5~41~.11:!=!:--- As to such tax that is paid within three months from date of death,a five (5%)percent discount is allowable.As to any 'l!ax that remains unpaid after one year from date of death,interest at the'rate of six (6%)percent per annum is charged. Any party in interest who is aggrieved by an appraisement may appeal therefrom as provided by law. Dat e ~F~e:..::b~rua=.:r::....yt.-..::l:.::6:...z.•....;1:::..9LJ7L..::O:-..-__Signe}JJ.&.~r::L..n.oJf2. Title W.R.CHArlliY,CHIE PhAISER \j DATE OF DEATH:October 17,1968 Note:This is not a bill. '.. RCC·39 (5-68) COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX ~ RESIDENT DECEDENT SUMMARY Estate of DRECHSLER,JOHN P. (Last Name)(First Name)(Initial) DATE OF DEATH 10-17-68 FILE NO.63-68-1465 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:-=-o':::-2--:1~6:--__77_=0---- 10-17-68 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 have allowed deductions in the amounts claimed by deponent,except as to those items where a greater or lesser amount is set forth in the last column to the right in Schedule "F",which greater or lesser amount represents the sum allowed as a deduction. Dated:_ REGISTER OF WILLS L..9.'1O(T lID' 30,041 11 79,541 11 $lJ.':I.')UU uu 30.041 11 79.541 11 VALUE AS REPORTED VALUE AS APPRAISED VALUE AS REAPPRAISED $$-------+-- INVENTORY Real Property (Schedule A) Personal Property (Schedule B) Transfers (Schedule C) Joint-Held Property (Schedule E) TOTAL GROSS ASSETS Less Debts and Deductions (SCHEDULE F) CLEAR VALUE OF ESTATE Valuation of life estates or -E FOR USE OF REGISTER ONLY Tax on $---------t---~-2$..-,,"4l.. Tax on $---------t---,(:iY Tax on $5% Tax on $10% Tax on $15% Exemptions * Total Estate l--_ TOTAL TAX COMPUTAnON OF TAX $--------+-- $--------+-- $--------4-- $--------1--- $--------1-- $----l..__ .(*)As evidenced by Charitable Exemption Certificates issued by the Secretary of Revenue. Less tax previously paid BALANCE Less 5%of tax if paid within 3 months after death :::::::::==t== BALANCE OF INHERITANCE TAX DUE $t= Add interest at rate of 6%from_____to $.....J AMOUNT OF ESTATE TAX ASSESSED $-------IL- Estate tax paid $......l- BALANCE DUE $----lL-. Add interest at rate of 6%from t= ------I:to-----$-------1' TOTAL TAX BALANCE $----~ PAID $.....J FOR USE OF REGISTER ONLY ADJUSTMENTS NOTE:Where subsequent adjustments are made to the above computation of tax by the Register of Wills,for proper reason, same should be noted below,with short explanation. J-.L _ Will lAdministration)No Year . IN THE MATTER OF THE APPRAISEMENT OF THE ESTATE OF ...JOHN..P•..P.R.E.G~$~. Deceased, Late of .ELRAMA.. ~.---- County of WASHINGTON....-........-....................•..•......... Com~onwealthof Pennsylvania REPORT AND APPRAISAL •,. J l<'onn RCC-2 . I. ~ ..............T~!>..~!:1.~r;y...}?.!.......~.~.7.9................;,COMMONWEALTH OF PENNSYLVAN1A DATE..- ,.,;"..DE'fiARTMENT OF REVENUE RESIDENT INHERITANCE TAX ...................Y./.~.r:>.~.~.g~.?~................................iBUREAUOFCOUNTYCOLLECTIONSCOUNTY APPRAISEMENT I HARRISBURG,PENNA.17717 ...FILE NO..........................Q.3...~9..$::+..4..Q.5...............................~ Whereas,.............................J.o.hn....P........P.r..~.G.b.~;!...~r..............................................................late of ........................~.k.~~:~.................................................................. in the County of ................................Wa.~h.;i.,ng:t.QJL ..................................................................Commonwealth of Pennsylvania,having died on the ....................................17.....t..h.........................................day of .............O'ctob.e.r.........................................19.....6.$.,seized and possessed of an estate I subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore,I,W.R.CHANEY an appraiser duly appointed according to law,......................................................................................................................................., ,haYing 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: I,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 AppraisementDescriptionofAuetValuesMadeforInheritance Tax Purpo,•• $ REALTY:..' See copy of Schedule "A"attached to appraisement ,49,500 00 -- PERSONALTY : .30,041 11 I See copy of Schedaule "B"attached to appraisement ~ ,, ., .,Total 79.541 11 : ,I, .... .... fonn~~~~hbl:~::~i~w~~c~~~::~.~o~e~~~~~~;;:~~~~~r":i;;~=~t~~ ~~~2m~:::(Number and Str~et) '"...~....................................................................................................,Penna. (Polt Oftlee) ') /' ............................wASH.INGTQN.....................................COUtlty RESIDENT INHERITANCE TAX APPRAISEMENT Estate of JOHN P.DRECHSlER Deceased. Late of ELRAMA.............................................................................................................................. Date of Death,.QG.t.Q.9..l?J:J7..,J.9.9.!?. AppraisemeHt Docket Vol.,.3..7 . Page,161~.5.No 9J::7..9.$:::J.:4.6.5.. Filed in Register's Office,f..~p.r..~.y J...9....19..7.Q . Amount of tax due,$. DEPARTMENT OF REVENUE Received, Examined and Approved,;. Wrote abo.ut Appraisement, Appeal f"om Appraisement,.. Entered and charged,. iO ~ RCC-49 l8-71) .COMMONWEALTH OF PENNSYLVANIA'" ,DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION HARRISBURG,17127 PENNSYLVANIA ESTATE TAX DETERMINATION IJ r on lOb Date [)~c.J Cj 19 7L Estate of:JOtllV 'P.DREt..H.s LltR Date of Death Itl..17-!oJ' County tjJOSI..{,Vl5TOs...Drrr .37./6/·~4 Bureau File No.(,3·t,K'~/L.//:'S' 1.Taxable estate per U.S.Estate Tax Return,Form #706 2.Taxable estate per final change in Federal Return dated 3.Amount of credit for State death taxes. $ $------- As shown on ~form or final change notice ($/00 'f.~J ) As verified by computation /aD 4.'3 L I 4.Penna.Inheritance Tax due and/or paid r--. 5.Normal Inheritanc~t~~_es paid to other States 6.Total Inheritance tax credits (4 +5) 7.Total liabilitY'for Penna.Estate Tax (3 -6) $ NalVe... 411/,77 8.Less:Previous payments on a/c of Penna.Estate Tax .~.'" Date of payment Amount of Tax paid $._-----~ Amount of Interest paid $._------ 9.Balance of Penna.Estate.Tax due (7 -8) 10.Interest due from to @6%per annum 11.Balance of Penna.Estate Tax and interest due as of __-'---_ Prepared by ~1£1r1v~ (NA E) D,-sr.SuPtl R (TITLE)» Reviewed and approved by _ (NAME) eop'f To; E'n,etl.,soh Sa~u.eL.s R7T\.( if'S W Ff Cop ~Ll FI UQ.....I.(e-eLq I (((()Vl,Pt=l ISo 2.S' 1 (TITLE)(DATE) 7JOTe.; $t.(b.J"('~T'Ta 'R~e.TeP,h\''''~TICl''' 4.Po~R~('~'f1 r 01:F'ed e It Q L..c.~a.s''''I9 L.erTe.R.." RCC-49 (8-71) l:OMMONWEALTH OF PENNSYLVANIA' (>E~ARTiMENTOF REVENUE BUREAU OF COUNTY COLL.;ECTIONS INHERITANCE TAX DIVISION HARRISBURG,17127 PENNSYLVANIA ESTATE TAX DETERMINATION ~~d. G\t\f()J ClQs.Ll'~. Date l1\.e~l~197(,---:...._- Estate of:J'oMrv f.l:)RtlHSL£1\ Date of Death ,0 ~.1 'C"k County-"W~}~H 1\I\<yr~~O.J1.IG/.S Bureau File No.f..,3.l>8·ILl'S 1.Taxable estate per U.S.Estate Tax Return,Form #706 -.."..,.....'.~., 2.Taxable estate per final change in Federal Return dated-3.Amount of credit for State death taxes. 8 ·It·70 $·117.1{,f.07 $------- As shown on return form or final change notice ($rOt:t .au )............. As verified by computation I 0 1.1 .0'tI 4.Penna.Inheritance Tax due and/or paid 5.Normal Inheritance taxes paid to other States 6.Total Inheritance tax credits (4 +5) '- 7.Total liability for Penna.Estate Tax (3 -6) $If.III.11' ftJ~Nc... 4 111.17 8.Less:Previous payments on a/c of Penna.Estate Tax Date of payment Amount of Tax paid $,------'- Amount of Interest paid $------- '9.Balance of Penna.Estate Tax due (7 -8) .,c'," 10.Interest due from to @6%per annum 11.Balance of Penna.Estate Tax and interest due as of _ Na /Jc. ....'--------- $!Ua!Je========== Prepared by (NAME)(TITLE) Reviewed and approved by __--------------'----=--------------- (NAME)(TITLE)(DATE)