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Home My WebLink AboutOC1968-1604 - ESTATE OF DELOSTPETITION SUR AUDIT Testate Form./ IN THE ORPHANS' COURT OF WASHINGTON COUNTY ' .. Estate of. ____ gg_:r_LM.! .. P.~-~-~~~~---?:!.~-~--1.\~~~~--~-~---···· .. 1604 of 1968 No .................................................................. . . )t. I Carl DeLost ··""' ...................................................................................................................................................................................... Fiduciary ... J.~h:t:J:.~_•: .. ~A.~.~9.-~-~---··························· Executor Deceased , i • I . ' ") \'·' 1 .: ) Date of Date of 1 Decedent's death ...... 9..<;J~--~-~-~---~-~~-~---········:···················Grant of Letters ... P..~-~~-~~-~-:: .. ?.~! .. J~-~-~-, ................. · ... . I~ This is the ....... Ji)r._§~ .. <?..mL.FJn..?J.. ................................... accciunt filed in this estate If there have been former accounts filed in this estate, list file number or number and term .............. , .................... . ·--------------------·-··-----········-NQIJ..~: •........................................................................................................................................ Election to take Date Election Place of; Under or Against will. (cross out one) Filed .................................. Record,-~------,····················· Name of surviving spouse ....... .P.~.S:-~~~-~~--~~-~~--~~:r?~!'E~-~-~-·-·················-~---···························································· List issue, where material: 'T' ... ' Did decedent marry after execution of will? (indicate)~-No. Ariy children born after execution of will? (indicate) t { . ---=,:-, ,: ~ ~ ·'yes. Np. If answer yes~ name them ............. ! .................................................................................................................. . .................................................................................................................................................................................................................................................................................................................. ., .... :-......... · ................................. . Leg.atees Relationship Interest Fiduciary, if deceased or not sui juris Joseph DeLost~ Jr. Brother sole legatee sui juris List, if exceptions to above: Adeemed: Revoked: Lapsed: Abated: Give Cause: None. If partial intestacy, give facts: None. Notice to interested parties. Have all parties, having either vested or contingent interests and all crediors entitled to notice (Court Rule No. 9 paragraph C:. Section 6: Subdivision c) received written notice of the filing of the account and of call of audit? VieS. No. If any exception give cause: .... --~~~-~-~----············--·~--------- File copy of Notice and date of mailing ........... ~.~g~~-}~ .. A~g_~?.~.).~§~.·-·-······························································································ '. Is estate subject to the filing of a Federal E~ta_te }ax Re~urn? ............... N9.t ................................................................ . Actual payment made on Pennsylvania Transfer Inheritance Tax. Amount $ .... N9n..~! ............................................ . If the Will makes any portion of estate-subject to a life-estate, give name and birth date of life tenant ..................... . MqxlXDe None. ------------------------··----------------------------·-----------------------··--------------------------------------------------·--··----------------------·---------------------------· Give Names and addresses of all unpaid creditors who are legally entitled to notice, together with the amounts of such claims; state whether they are admitted to be correct; and whether the.claim is denied. No known unpaid creditors. 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. • Balance for _distribution per account, Itemize any additional debits not shown by account: Proceeds of sale of Series E. Bonds Inventory value (42. 15 and 38. 64) Gain on sale $82.46 80.79 1. 67 ~:;IIJ :>rrj;:, -~q)C: ':::: ;:::; "" ~ ;;:: {.~ ... c::n UJ :::n: c:::;, Ill::; ~ , -r l""'i""l i l f. cnmn"' _,-r c:j ?,'] ("" ~-0 ~ "Tilt: '-"' 0 . >-•. ""tJ lit p ~-~--~J.I~~~ -r .,.... ............... . '1:1 r= z rv ~(J)Q ~ w Total additional debits (Add) $ .. ···------~-~-?.~---·············· Itemize any additional credits not shown by account: Mellon National Bank-service charge Register of Wills-Filing account Total additional credits (Subtract)' ~-~ ' Balance for distribution 1. 04 18.00 $ ...... 19.04 ....................................................... ,.· $ ... ~? .. ~.?.?.: .. ~.!: .............. . If balance for distribution is not in cash, list each item held in kind, giving appraised Value (or distribution Value)· ' I Household furniture 0 300,00 Greater Canonsburg Industrial Development Corp. Certificates Nos. AC 4125 and AC 4124 132.00 ) Real Estate C 1 I 2 interest) 3,360.00 <r' ~~. "' ~· 'f.:• ~. '·• .) 'l- .... "' . -•· / '') .. If Family Exemption claimed by Petition, give place of Record: ............... ~.'?..~~~---······················································ If Family Exemption is claimed at audit, give name, relationship and basis for Claim: ......... ~~!].-~-~---·-······················· List any advancement or distribution on account that has been made, and nature and amount of same: 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: I .< :Joseph f?'eLost,.:.Jr. Greater Canonsburg Industrial Development Corp. certificates No. AC 4125 and AC 4124 Household furniture Cash residue Real Estate DESCRIPTION OF REAL EST ATE $ 132.00 300.00 3,360.00 TO: JOSEPH DELOST, JR., DEVISEE, An undivided one -half interest in AH that certain parcel of land situate in North Strabane Township, Washington County. Pa .• being the northerly one-half of Lots Nos. 270 and 271 in a plan of lots laid out by The Alexander Land Company. said plan being of record in the Office of the Recorder of Deeds of Washington County. Pa •• in Plan Book 3 page 18, bounded and described as follows: BEGINNING at an iron pin on the southerly side of Alexander Avenue between Lots Nos. 269 and 270 in said plan; thence along Alexander Avenue. North 71 o East 80 feet to an iron pin on the dividing line between Lots Nos.' 271 and 272; thence by the dividing line between said Lots Nos. 272 and 271, South 19 o East 75 feet to a point marked by an iron pin; thence through said Lots Nos. 271 and 270, by the dividing line between the parcel herein conveyed and the parcel previously conveyed by Joseph Delost, unmarried, to Eugene W. Renko and Josephine M. Renko, his wife, recorded in Deed Book 957 page 240, South 71 o West 80 feet to an iron pin on the dividing line between Lots Nos. 270 and 269; thence by said dividigg line. North 19 o West 75 feet to the point of beginnin • COUNTY OF WASHINGTON, SS: COMMONWEALTH OF PENNSYLVANIA. The above named Fiduciary or representative thereof, being duly ...... ~~.<?-~~----················doth depose and say that the facts set forth in the foregoing petition are true And your petitioner will ever pray, etc. to the best of ....... b.:i& .................. knowledge and belief . ......... :3-"'.~':ll ........................... to ond subscr;bed before Pr ___{) . /) me th;s ... ..l.J.tll .... day of~t;;.t!~.J; ..... ~;:;t~· ........................ .' .... ~~···················· Signature of Officer.~£"~---.{?~~~ ohn P. Liekar • Executor Title of Officer ... I¥£L¥N·e.·TEL-Es~o;·M<>"Y"<ii'Y"~uo1ia················ Canonsburg, Washington Co., Pa. 15317 Office expires ..... My . .c;,.,...l'r.;-!~'o:••-.:---,:-;· ••••• '.!,.,.:,.1-G,··:9.:r3-············ ........................................................................................................................ [~' -- [ r / No. 1604 of 1968 Estate of ____ g_~!.:~ _ _M_. __ De Lost, also .. -.. ---............................................................ -· known as Carl DeLost Deceased Fiduciary ...... :!.~!:!.l .. ~: ... !:-:~-~-~~r, ................................................. Executor. PETITION SUR AUDIT FROM WHERE DECEDENT LEFT A WILL Counsel of Fiduciary will submit herewith the I following, in conformity with Court Rules 1 adopted effective December 3, 1951, being' rule No. 9: paragraph b-e; and divisions thereof: shown on pages 23-24. 1. Written praecipes of all Counsel in the case. 2. Copy of order appointing Guardian ad , litem, if pertinent. 3. Copy of Order appointing Trustee ad litem, if pertinent. 4. Proof of service of above. 5. Letters Testamentary or Administration C. T. A. or an attest copy of Will. 6. Copy of inventory and appraisement. 7. Proof of adv~rtisement of grant of letters if not filed with' account. 8. Certificate of I iens in case any of the funds for distribution are from judicial sale of real estate. 9. Signed and itemized elections if any distribution in kind. 10. Copy of Federal Estate Tax return if es- tate is subject thereto. _______ J_gg_l}_p_, __ 1:~~tg_:r_l ... ~-~g_. ______________________ _ Attorney ~2 -. ,, ... . l • IN THE ORPHAN'S COURT OF WASHINGTON COUNTY, PENNSYLVANIA Estate of Carl M. DeLost. a/k/ a Carl DeLost No. 63--68-1604 19 __ A.A. _____ , ---~------------------ __ D_e_c..e.as.e..d..._ __ _ NOTICE OF FILING ACCOUNT AND AUDIT To the Heirs, Creditors and Other Persons Interested in Said Estate: Please take notice that the first and final account of ---~~hn_!l~j~~~r • Ex::_:e:...:c:...:u::..t::..:o::..:r=---·---- ----------------------------of the above estate, was filed in the Office of the Register of Wills of Washington County, . July 22 69 Pennsylvarua, on ------------------------------19 __ , and is docketed to the above number. Also please take notice that the Orphans' Court of Washington County, Pennsylvania, has fixed _____ _ F "d S t 12 69 E.S.T. r1 ay ep · 19 __ at Ji)_;_O_Q ____ O'clock, ------· M. in its courtroom on the Third Floor of the Courthouse, Washington, Pennsylvania, as the time and place for the audit of said account. ___ HLA_u_g_u.s_t ___ l_.9_6_9_ ____ , 19_. cc: Joseph De Lost. Jr. 270 Alexander Ave. Strabane, Pa. '-~-. \ ·vd ··oa NOl~NlHSv'IA Slli!A .:!0 H31S!D3}J ONIH'1~ "113SSfH:f t.z 2 ~dl 12 n111 sg~ '03 .. 11~l c 0 p y !D 37-!7/-..5- Willian R. Chant!>J, Chief Appraiser Inheritance Tax Division ROOJnS 243-245 Washbigton trust BuU.dtag S.B. Col"'ler ot B. Beau·& s •.. Moin Streets- tiashtngton, Permo:rlvauia · 15301 Dear Mr. Chaney: Re: Estate o't Carl.)l. DeLost FUe No. 63-68-1604 ~§shipgtpn cg~p~ ,' On July 29, 1969 we d1t'<!cted a letter to you advising your office of some chooges that. were to be JUCde in the appraisement flled on February 5, 1969 in tho estate of' tho above-named decedent • . After setting forth, in our letter, the adjustments r-equir'ed to conform with ari .Order of Court we stat$! that the changes \'Ould re- duce the gross valuation of the oppraiscment to $16,U0.23. This tiguro !s not correct, hO"WeVer, since the cbt&ngos 1n our letter would reduce the cross taxable estate to ollly $~8,720. 89. · We respectfully rocorrmend that JOU cU.sregard the figure of $16,110.23 in tbo last sentence of our July 29th letter and hereafter ·consider the same to read $18, ?20.89. Ve.ry tl"ul.7 yours, Robert L. Sehrift, Asst. Chief Inheritance Tax Division RLS/fv For: William s. Drandamoro, Director Bureau of County ColleQtions CC: CC: John P. Liekar, Esquire / .. Russell MarJ.no, Register ol Wills v ( ... ·, • ·.· ... . ' --~ (',,:...:~ .. . : .. ~~ i --~ . -· ;-__;_~··---· -~·-:------~· · ....... .:..: •.. March · I3, I 968 .; ;. . -·~ ';) ~· .. _c ~ .. . ~."· • :..,: -r ----·----~-~-·----_..........,.;._ ___ .._...~ ...... .· ~ " '.J{ ,, 1 ·'} '{ { . ,, ' 4 :.rr ~·{ '·lol t.~ . r~ l1 !l 11:.~ ~ if~ •, i~-I' ;t ft' :.,• ~; . ~· .. .. . ~.., :I i• r li' I ;t , .. rr. 1' r l :i ~ 'I 1 j 1 !• J j( (' -~ t L ~-' __ , I ~. '· ,t ,, -1{ ·I 'I d ., !1 ;I ' li ! ,, !I ' t! ~ ~; i. ! • j• r • Q {,J~ -.J X: c... -~ ..-ot •• 1\ffi(lauit ®f 1fxrrutnr ®r 1\bmiutstratnr i;tut.r nf J.rnnaglnunia. t aa: C!!nunty nf llus~ingtnn \ Personally before me, the undersigned authority, a. ................................................................................... in and for said County and State, appeared ..... ~.Q.Q!1 ... P..~ .... ~J.~~.~ ...................................................................................... who, being duly sworn according to law, deposes and says that he is the executor Qlt:mdmmi~mxof the estate of .... 9..er..LM .. ~ ... P.~1.9..~.t.~ .... ei.~.J.g ... Q.g,rLP.~.b.Q.~.L .. ~ ..... deceased, that the foregoing schedules constitute a complete inventory and appraisement of the real and personal estate of.. ....... g.!?.EJ.M.., ... Q~.b9..§.t.a .... P.:.f..lf./..~, etc • deceased, except real estate outside the Commonwealth of Pennsylvania; that the figures opposite each item of real and personal estate in the foregoing schedules are determined and stated by the undersigned to be the fair value of said items as of the date of the decedent's death, based upon a just appraisement of each ::: :=:~;::;,~~~~~:~i.~O:h~.:~l· •m•••·· •••••••••••• -· ·-··C?.PJL ... Executor-~trxoor .................................................................................................................. John. P. Liekar ADDITIONAL INST CTIONS 1. An inventory must be filed within three months after appointment of personal representative. 2. A supplemental inventory must be filed within thirty days of discovery of additional assets. 1 Original and 2 Copies and 2 RCRI-34, Under $10,000; 1 Original and 2 Copies and 2 RCRI-33, Over $10,000, including Copy of Will; 1 Original and 3 Copies and 2 RCRI-33, Over $50,000, in-" .), cluding Copy of Will and copy of Federal Estate Tax Return. REFERENCE FOR ADDITIONAL COPY Act of 1947 P. L. 513 Sec. 5.2, 72 P. S. 4844.2 3Jnurntnry anb 1\ppraiarmrnt of the goods and chattels, rights and credits which DeLost, of ...... c;;.~.! .. M .. ~ ... P~.~9..i!?.!.~ .. ?.-.L.~./...?: ... 9..¥..:~ ........... Jate of .............. ~9..em~.~ .............................................................. .. were Washington County, Pa., taken and made in conformity with the ab07Je affidavit. Pennformer Federal Credit Union account # 1953 in name of Carl M. DeLost Mt. Lebanon .Federal Savings & Loan, McMurray, Pa., account No. X 5082 in name of Carl DeLost Mellon National Bank, Canonsburg, Pa. checking account No. 444-9526 in name of Carl M. DeLost Oldsmobile, 2-door Hard Top-1968 Model Household furniture & Fixtures U.S. Savings Note issued 10/67-face $50.00 U.S. Savings Bond No. L720895875 E-face $50.00 2 -Greater Canonsb-urg Industrial Development Corp-stock certificates No. AC 4125 & AC 4124-face $100.00 each plus $16.00 accumulated dividend coupons each ;market value $aoo. 0 for both certificates REALTY One-half ( 1 I 2) interest in northerly one-half Lots Nos. 270 & 271 Alexander Land Company Plan recorded in Plan Book 3 page 18, situate in North Strabane Township, Washington County, Pa., upon which there is situated a two story frame dwelling. See Deed Book 454 page 103, and Will of Joseph Delost, recorded in Will Book 104 page for title recital TOTAL DOLLARS CENTS 1, 994. 19 1, 111 25 723 57 3,900 00 300 00 38 64 132 00 3, 360 00 80 t 1\l s-:-·~ ., . . c ... ,t ,..:. ] .'J-f """• i l : j; '''-..~ It '"'· •·· -' -..... ,.l ' I I I ,· ~ ,J .""" ·~ ~ ::J "-'1•...; '. ''/ .. ·' •;t . _, . l •, I •l ,.. -...,.., '-"'~! ' ' I, J .,.__,_.. I, i 9 J· . ) ; ., .. 63~68-1604 of 1968 IN RE: ESTATE OF CARL DeLOST, also known as CARL M. De LOST, DECEASED. ,.•'' TO: THE REGISTER OF WILLS OF WASHINGTON COUNTY, PENNSYLVANIA: APPEAL FROM REGISTER -·-_--, The undersigned, JOHN P. LIEKAR, Executor of the Estate of Carl DeLost, also known as Carl M. DeLost, Deceased, hereby appeals to the Court of Common Pleas of Washington County, Pennsylvania, Orphans' Court Division, from the decision of the Register of Wills in the above Estate in the following matter: With respect to the Inheritance Tax Assessment of Joint Savings Account No. 2502 held in the Mellon National Bank and Trust Company, Canonsburg, Office, Canonsburg, Pennsylvania, in the name of Carl M. DeLost- Mrs. Josephine M. Renko, and Joint Bank Account No. 5718 held in the Slovenian Savings and Loan Association of Canonsburg, Pa., Strabane, Pennsylvania, in the names of Carl M. De Lost or Josephine E. Renko. Liekar, ecutor of the E ate of Carl DeLost, Deceased. John P. Liekar, being duly sworn according to law deposes and says that the above appeal is not intended for delay. 1969. Register of Wills . :~:· ·rri. ~e: ·· Estate of CarH.DeLost, -' >,.' '. • ,J·,·::. ' .,·· '• ' ..... '·~· also known as Carl M. DeL;~t, Deceased .. APPEAL,· :B'HQM ;I{E(JISTEH tn ill r-. ;'\") -i··· ~.;~ ....._, ..., .. i f ~-'} ,.,...._;.. .... <· -i ~z .... · ~ -r ·. • '"~ ·,··~ :1.- 'til _;" ··~, ·-~ !>'r -~: ( ''I .t',, ... ,, l I i' .; ','> IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNA. \ . ORPHANS' COURT DNISION IN RE: Estate of CARL DeLOST_; ( ) ( ) ( ) ( ) ( No. 1604 of 1968 a/k/a CARL M. De LOST, Deceased. ORDER AND DECREE The executor here entered a complaint, under Section 1001 of the Pennsylvania Inheritance and Estate Tax Act of 1961, 72 P. S. 2485-1001, that he ,elected to have the correctness of the Commonwealth's appraisement determined by this Court at the time of audit. After a full and thorough consideration of all the testimony adduce at a hearing held for the purpose, this Court makes the following DECREE And Now, July 3, 1969, it is Ordered, Adjudged and Decreed: 1. Appellant filed his appeal in the matter of the appraisement of Savings Account No. 2502 in the Mellon National Bank and Trust Company, Canonsburg Office, in the names of Carl M. DeLost and Mrs. Josephine Renko, said account having the sum of $1521.12 indicated as the principal amount thereof at time of death. The appeal in this matter is dismissed and the appraisement as returned and recorded is confirmed; appellant did not file a timely appeal in this matter, it having been filed more than sixty days from the date of appraisement. I' t' I 2. In the appraisement of a savings account in the Slovenian Savin~s and Loan Association of Canonsburg, Pennsylvania, Account No. 5718, in the names of Carl M. DeLost or Josephine E. Renko, the appeal is sustained] by the Court, since appellant has met the burden of proof to show that the pertinent account, opened on August 4, 1967, was noLa transfer in contemplation of death. Decedent was only 42 years of age at death and had been in fair health and working steadily prior to his death. The appraisemen of this account at $9, 016. 85 is reduced by one-half, so that the proper appraisement of said account should be $4, 508.43 and it is so ordered. In the event that any party in iqterest shall enter an appeal from this Decree, or any part of same, and· serve notice fhereof as prov-ided by Supreme Court Rule 63, this Court will thereafter file an Opinion of record, in compliance with said Supreme Court rule. < ----.$'7 P. J. I -2- -~ July 29, 1969 William R. Chaney, Chief Appraiser Inheritance Tax Division · Rooms· 243-245, Washington Trust Building s. E. Corner of E. Beau & s. Main Streets Washington, Pennsylvania 15301 Dear Mr. Chaneys Rei Estate of Carl M. DeLost File No. 63-68·1604 Washington County ,! We are in receipt of an Order and Decree of the Court of Common Pleas, Washington County, Orphans' Court Division, handed down in the above estate on July 3, 1969. The Court in its Decree determined: (1) Jotnt savings account registered in the names of the decedent and Mrs. Josephine Renko in the Mellon National Bank in the sum of $1,512.12, which was the subject of an appraisement filed by your office on November 20, 1968, would remain as filed Since the appeal as to this item was not timely filed and, therefore, was· dismissed. (2) The joint savings account in the names of the same parties in the Slovenian Savings and Loan Association in the amount of $9,016,85 was not a transfer in con• templation of death and accordingly was subject to tax on one-half (1/2) the total on deposit at the time of Mr. DeLost's death, or $4,508.43. In keeping with the Court's Order and Decree, you are hereby authoriaed to reduce the appraisement filed in this estate on February 5, William R. Chaney, Chief Appraiser Re: Estate· of Carl M. DeLost Page 2 1969; by changing the taxable value of Savings Account .15718 in the Slovenif.ln·savings and Loan A.:psociation t:o $4,508.43. This ehange in the appraisement wilt reduce the total or gross valuation thereof to $16,110.23. . ' RLS/llc Very truly yours, Robert L. Sehrift, Assistant Chief Inheritance Tax Division · Fort William s. BrandamQre, DiJ;ector Bureau of County Colle¢tiona cea John P. Liekar·, Esquire ,. ' IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA ORPHANS 1 COURT DIVISION FIRST AND FINAL ACCOUNT OF JOHN P. LIEKAR, EXECUTOR OF THE ESTATE OF CARL M. DE LOST, ALSO ;KNOWN AS CARL 1_DELOST, DECEASED. ~d-t~ 1604 of 1968 SUMMARY SCHEDULE "A" PRINCIPAL-PERSONALTY IIBeceipts Disbursements Balance: Principal-Personalty SCHEDULE II B" INCOME-PERSONALTY Receipts Disbursements Balance: Income-Personalty SCHEDULE 1'C" PRINCIPAL-REALTY Receipts Disbursements Balance: Principal-Realty INCOME-REALTY NONE Net Balance Net balance consists of following: Cash-Mt. Lebanon Federal Savings and Loan, account No. X 5082 Cash-Mellon National Bank & Trust Company account in name of Estate of Carl M. DeLost, deceased U.S. Savings Note issued 10/67 U.S. Savings Bond No. L720895875-E $ 8. 473. 48 3,315.50 5, 157.98 236.68 236.68 0.00 3,360.00 0.00 3,360.00 0.00 $ 8,517.98 $ 1,149.17 3,496.02 42. 15 38.64 Greater Canonsburg Industrial Development Corp. certificates No. AC 4125 and AC 4124 132.00 300.00 Furniture Red Est::tte -~'-369 ._00 $ 8,517.98 ---------------------, SCHEDULE "A" PRINCIPAL-PERSONALTY Per Inventory filed Adjusted inventory value: $ 8,241.80 Mellon National Bank ch~cking account #444 -9526: Inventory value Less outstanding check dated 8/30 I 68 and cleared bank after inventory filed 723.57 5.00 (5.00) Transferred from Income-Personalty 236.68 Balance 1/24/69 1/31/69 7/19/69 DISBURSEMENTS Commonwealth of Pa. 3 death certificates Register of Wills Filing inventory Daily Notes Advertising estate Josephine De Lost : reimbursement for following: Yoney Funeral Home-funeral 2, 062.00 Gaydos Monument Co. Monument for grave 245.00 St. Patrick's Church -burifa1 services and $8,473.48 3.00 12.00 12.50 plot 170.00 2,477.00 John P. Liekar: Reimbursement for following: Register of Wills-short certificate 1. 00 Register of Wills -probate of will 14. 00 Washington County Reports-advt. estate 14.00 Register of Wills -3 short certificates 3. 00 32. 00 John P. Liekar, Esq. Attorney's fee and executor's commission 779. 00 Total Disbursements $ 3,315.50 SCHEDULE "B" INCOME-PERSONALTY RECEIPTS Pennformer Federal Credit Union account # 1953-interest Mt. Lebanon Federal Savings & Loan Account #X 5082 -interest Internal Revenue Service-refund on 1968 Federal Income Tax Total Receipts DISBURSEMENTS To Principal-Personalty $ 188. 15 37.92 10. 61 $ 236.68 $236.68 ,----------------------------------------------. Per Inventory filed SCHEDULE "C" PRINCIPAL-REALTY DISBURSEMENTS NONE $ 3,360.00 0.00 THE DAILY NOTES CANONSBURG, PA. PROOF OF PUBLICATION In compliance with the Newspaper Advertising Act of May 16, 1929, P. L. 1784, Sec. 3, paragraph (3) and (25). State of Pennsylvania } County of Washington ss. Pe~o~llY. ap2ear~ before me, a Notary Public in and for said county and state, --------------------~----~-~---------~---------~!_ __________________ , who being duly sworn, deposes and says: that ___________ she _______ is the 'b_Q_Qkk_e_~_p~ the Notes Publishing & Printing Co., a Penn- sylvania corporation, and its agent in this behalf: that the said company is the pub- lisher of The Daily Notes, published daHy except Saturday and Sunday, having its place of business at Canonsburg, Washington County, Pennsylvania; that the said Daily Notes was es:tablished August 1, 1875; that the printed nOitice or adverltisement, attached hereto is a copy of a notice or advertisement, exactly as printed or published, which appeared in the said newspaper in its regular issues on the following dates: ___ [@}!~!:Y ___ 1§_t ___ ~~n~~~y ___ ~1-'----~-~-~-~~x----~-~-! ____ ~_?._?._~·-························· ------------------------------------------------------------------------------------------------···································· that the affiant or the corporation dn behalf of which -------~-h-~-------is acting is not inter- ested in the subject matter of said notice or advertising and that all of the allegations of this affidavit as to lthe time, place and charact~~ation are true. -----------------------------------------------------~oo-lee-pe -r- sworn to and subscrib~d before me this 69 30th January ~---~--~-u;:;;::~-{)~;;]~~~~=~---~~~== ---~-~-l1i5"R~-0icroNE, Notary PubiNotary Public Washington County, i'a. My Commission Ex;;iJ·es Marcb 30, 19:Z.O ~EGAL NOTI~~ EXECUTOR'S ·NOTICE E.stat~ of, Co&rl . M .. b~Lost, . a/k/a Carl De lost' deceased; late of Stra-bane \\Tashington County, Penna. ' L·ETT'ER:;). Testamimta:ry upon the above·.· esta.t.e.. having been gran .fed . to. the un¢iersigned, notice! is he·reby·.given· to 'thos indebted the·i'e,to to, inake iqunediate pa:v-! 'ment, anrl to tl1ose having· clai1n'3 or demands to present them fvr sett1Eiment. ' John P. Liek::ui ·l\Iellon Ba:nk Building; : ·Canonsburg, Pa. 1o317 1 I John. 'P. Liekar; Atto. rney . ' ' ') Mellon Bani, Building i Canonsburg, Pa. 15317 January 16, 23,_30,_1969 -;-Washington County Reports ·. 63 SOUTH MAIN STREET 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, paragraphs (3) and (25). CouNTY OF WAsHINGTON ) STATE OF PENNSYLVANIA ( SS. Personally appeared before me, a Notary Public in and for 8aid County and Commonwealth, CHARLES C. KELLER, who, being duly sworn, deposes and says: that he is the Editor of the WASHINGTON COUNTY REPORTS, the official legal periodical for said Washington County, publis'hed weekly having its place of business at Washington, Washington County, Pennsylvania, and is act- ing as its agent in t'his behalf; that the said WASHINGTON COUNTY REPORTS was established on March 31, 1920, and was designated as the official legal publication for Washington County, Pennsylvania, by order of the several courts of said County, dated November 11, 1920; that the printed notice or adver- tisement attached hereto is a copy of a notice or advertisement, exactly as printed or published, which appeared in the said legal periodical in its regular issues on the following dates: ....... J.!!P.:Y.~~Y .... ?.J.J ..... :3..0 ...... .19.6..9. ........ .. ....... F.ebruar.y .... 6 ....... 1.96.9 ........................ . that the affiant or the corporation in behalf of which he is acting is not interested in .the ~ubj~ct matter of .said notice or a~;;tising ayd that ~!! of the allegations of this affidavi~~e tlmei!lace and;t/acter e~e' ~icz?on. are true./ ~~ttJ C_.-. /~,/C/LfV~ ---------. . . . _ ....... _ ..................................................... , ............................... .. Editor Sworn to a~-subscribed before me this. KATHE~INE C. YARD, Notary Public Washmgton, Washingto~ Co., Pa. My Commission Expires November 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 . • • • • • • • • • • • • • • • • • DeLOST, CARL M., it/k/a CARL De-·:· LOST, Dec'd. Late of Strabane, Washington Coun-: ty, Penna. . . ~; Executor: John P. Liekar, Mellon . Bank Bldg., Canonsburg, Pa. 15317 . Attorney: .John P .. Liekar, Mellon ! Bank Bldg., Canonsburg, Pa. 15317 \. ' :~ I .\ • I . ~· i' < No. 63-68-1604 ···--------------·------------------·------------ ESTATE OF CARL DeLO~_T.~--------------------·--------Account of .. J.ob.n. . .P. .•.... Li.e.ka.:r ....... E.xe.c..u..t.o.:r __ ._ ________________ _ Filed this ................ day of ............................................... . 19 ... .JU?..: ;-* -: ~ ~ ~~:l ~ :::0 t.O --. -----------.... ······-p ··fn··:;o······················ .... :, ......... ------·-------- c.n G") C::. C;:: ;!''""Register :-r:: ----U) 5 ~ -~ v~ ~ A :::t : ~ . . ij ~s nd now to w1, .. u~ .. ,.AJ.~~~---············-------: . ....1 ••.•...• 19&:,Y th _t;;h-~ ~: ..... t 0 / ........ , e w1 ·m·11.c~oun C") ~ :... ~ for confirmation.-~-: :::0 • .£) ~-~yU) ······-~·-·'·rt··· .. ······ ·····-~---------·····------------'······ Regisfer ind Ex-Offi~Clerk of 0. C. John P. Liekar, Esq. -------------------------------·---------------------------------------- Attorney for Account~t/ .i-- 1 . -(\ ~ ~I b\{C 1s-:1-~ 31 ~ Q.. 0 "< ~ ~ ' -· : ; : m :c:::::::> (I) !~3 ''~\ : . . . . . . . . ~.i~ . (I) ' it: ..., : . 0 : -n: ~: ii> :0 ~ f-a "< :::r 0 :::J a.. 0 :::J a.. 0 ~ B: 0 (I) CD 0 :r ~· ~ !14=- -"' n :::r n o CD ::::!. :::J -. 0" n ~ 0 (I) :::r :::J 1.0 -0 :::J n 0 c :J ~ (I) l'! CD CD CD ~a..:; 0.. lt 0 ~ 0" Ci)"< a. en -0 0 -c 0 n ...., CD ... ;. ~. 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DeLost, a/k/a No. __ l_6_04_o_f_l9_6_8 ___ __, 19~ A.A. Carl DeLost, Deceased. TO THE AUDITI::-.oG JUDGE: -· . . · Enter ____ m_.,_y _____ .appearance ror __ -_J_o_h_:_ri_P_:_. _L_ie_-_k_-a_r_,_· _E~x ... -~_c_u_t_p_r_----------- N. B._;,Counsel shall, by separate p:1p~r. present a concise statement or each claim,. with supportin;; ca!cui:J.tion of an>· interest clai:ned .. Objections to an account as filed, shall be concisely stated in a separate paper . . Council suggesting proper distribution shall !ile a separate concise state- ment in that regard. J 'Vd ''OQ NOl~NIHSV,\\ Sllllv\ .10 lEUSI~3t! ONIB'V'I~ ll3SSnt.l ~2 2 Wd tz noN 69, 'G] l \ j ~u t!Jt O!nurt nf <trnmmnu JUras nf llas4iugtnn Qtnuuty, Jftuusyluauia, ®rp4aus' Qtnurt Biuisinu ESTATE OF Carl M. DeLost Carl DeLost, deceased, No.---~6,..L.3-~6=8:..::.. ... _16~0"-!14.,__ ___ _ In the matterofthe First and Final Account of John P. Liekar Executor ADJUDICATION AND DECREE And now November ..:2/ , 19_22_., this matter came on for hearing, audit and distribution at this session and testimony taken; and thereupon, upon due consideration thereof thx b?1ance for distribution in •the hands of the Accountant is determined to be $ ~~ !;l.Q0.61 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 ________________ _ Additional debit asked at audit Additional credit asked at audit Balance'--------------------- 1.67 19.04. $ 8,519.65 $ 8,500.61 j Deduct Clerk's Costs & Receipt~~------------- AMorney ____ _..:..J..::.o.:;.;hn=-.:;.p..:.•__;;:L~i-=e.::k:.::;;e.:.r_. --------- 24.00 $ 8,476.61 '!PO.~:;;.~ o !..l-1-t. 7 ~ r~ c~ Russell Marino, Clerk 0, c., costs in certifyin ~ -~t real estate to Recorder, 4.00 71(~ ~ t ,4 2.61 ~·~ John D, Woodward, Recorder, costs recording cer lfti/1..f0 Jr'I1Jf ~w- tification of real estate, 7. 50 . 1 ;f:Le:J. ' $ 8,465.11 Russell Marino, Agent, transfer inheritance tax~ probate assets only, Jl215.94 Joseph DeLost, Jr., brother, residue, including~ real estate as hereinbelow described; househbl furniture; Brester Canonsburg Developement Cor • certificates valued at $132.00; and cash; held! in kind and distributed as such at the appraispd value, per election filed, . · 7249.17 $ 7,249.17 p&. i~ 15: 9'/-))-J~~ f 71(~. No balance RFAL ESTATE TO BE CERTIFIED TO THE RECORDER 0 WASHIN TON COUNTY BY THE CLERK OF THE ORPHANS' COURT IVISION Carl M. DeLost a/k/a Carl DeLost, devisor, t Joseph DeLost, Jr., devisee of all the right, title and undivided 1 2 inter st of the devisor in and to parcel of improved real estate descri ed as, IZ: That certain parcel of la.nd situate in North Township, Wash- ington County, Pa,, being the northerly one-hal Nos. 270 and 271 in a plan of lots laid out by The Alex~nder Lan , said plan being of record in the Office of the· Recorder of Deed of Was' ington County, Pa., 0 ~ ~ ""' i :J z ty B g. p v-t• c CD ~ (j :J 3 a -+ 0 § ..,. CD -· ... \ \ M ~ t ...... 0 er ""' -+ = ::r CD .. ~ = ty ~ ~ e ~ , r . . ' .. in Plan Book 3 pa.ge 18, bounded and described a~ follow IJ: BEGINNING at an iron pin on the southerly si~e of Al~xander Avenue between Lots Nos. 269 and 270 in said plan; thence alonl' Alexander Avenue, North 71° East 80 feet to an iron pin on the dividing 1 ne between Lots Nos. 271 and 272; thence by the dividing line between s1 id Lots Nos. 272 and 271, South 19° East 75 feet to a point marked by an iron pin; th.ence through sa.id Lots Nos. 271 and 270, by the dividing lin~ between the par- eel herein conveyed and the parcel previously conveyed DY Joseph DeLost, unmarried, to Eugene w. Renko and Josephine M. Renko, h s wife, recorded in De.ed Book 957 page 240, South 71° West 80 feet to an iron pin on the dividing line between Lots Nos. 270 and 269; thence by aid dividing line, North 19° West 75 feet to the p'oint of beginning. EERTIFIED TO RECORDER: DE~EMBER 1 1969 ~ 0 .... ·> ~ -· n :J z ·i n ~ 0 :r 9 i c (!) :J 0 -+ 3 .... 0 0 .... i ~· ... 0 ~ ~ .... ~ :r (!) = ~ ~ ~ ~ :; IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION ESTATE OF CARL M. DELOST, a/k/a No . 16 0 4 of 19 6 8 CARL DE LOST, DECEASED ELECTION TO TAKE IN KIND The undersigned, Joseph De Lost, Jr. , sole legatee under the Will of Carl M. De Lost, also known as Carl DeLost, Deceased, hereby elects to take the following items in kind: Household Furniture Greater Canonsburg Industrial Development Corp. certificates No. AC 4125 and AC 4124 Real Estate $ 300.00 132.00 3,360.00 J <\ Q l..i 1 """" ._j 1 IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY~ PENNSYLVANIA Estate of CARL M. DELOST, a/k/a CARL DELOST, Deceased. ORPHANS' COURT DIVISION No. 63-68-1604 DISTRIBUTION RECEIPT The undersigned hereby acknowledges to have this day received of John P. Liekar, Executor of the Estate of Carl M. DeLost, a/k/a Carl DeLost, Deceased, the following items: Greater Canonsburg Industrial Development Corporation certificates No. AC 4125 and AC 4124 Cash in full payment and satisfaction of the amount awarded to me by the said Orphan's Court in its Decree and Schedule of Distribution filed to the above number, and in consideration thereof, the undersigned hereby releases and discharges the said fiduciary from any further liability on account of the same. Witness my hand and seal this ?)_.) day of December 1969. ~(}~~ d~fJ~.L.--:&~=-=.J...4:Z.~-=~~~, ~, r:.__._(SEAL) ~Joseph DeLost, J?.' - ~ I l_ ,· ... . . Form RCC-33 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT Of REVENUE BUREAU OF COUNTY COLLECTIONS RESIDENT DECEDENT COUNTY OF IMPORTANT: This return must be comple.t~d in detail and filed in duplicate, with will attached, with the Register of Wills of tl)e Co\l.nty \Vhere decedent resided; Return is due within one year date of death, unless an e~t~ns~on is granted by the Secretary of Revenue. (Section t_l}~ _In}1~ritance_ an!i :Ef'ltate _T.ax 1\ot of 19f)l.) ~A!t.~ ~-;7~7~~:~s~~~~e!;g~_!,_};::::: OF '7? Late of ............... :W.A.SRI.NG.T.QN .............. , ...... , ........................................... County ~~ PENNSYLVANIA :.:· .: ;~;~;~~~; _-_-_:~--~~-:~:} "' J ...... J.QHN ... P. ..•..... L.l..EKAR~ ...................................... . Eueutor of the estate of the above,~amed decedent being duly s S and say S (Month) ........ ,. ........ , 19 ..... § .. ? ...... ,r testate leaving a last will, copy of which is hereto att.ached. } (llay) · ' (Y~r) lXi'WUifi:I:X Decedent· dJed ................. .. ........ .O<::.t<?..P.~r.. ?.§ .... . Name and address of attorney or} other authorized representative to. . .... whom all correspondence should be . mailed. ...... Jqhn., P.~ JA.~Jqp:·. Mell.on ... B.an.k ..... l?.IJiJ<:lJng_. GCil:l19:rl.l?P.I,lr.gJ Pennsylvania) 15317 .... ... That as such .......... E.xe.c .. u.t.a;r. ... , ........... deponent is familiar with the affairs of said estate and the property con- <Ex.,rutor-Administrator> stituting the assets thereof and their fair market v~lue. That at the time of death there was no safe deposit box registered in decedent's individual name, or jointly with, or as agent or deputy of another, or in decedent's individual name, with right of access by another as agent or deputy, with the exception of the following:- NAME AND ADDRESS OF BANK OR OTHER INSTITUTION 'THIS SAFE DEPOSIT BOX RENTED RELATIONSHIP OF JOINT IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX IN NAME OR NAMES OF HOLDERS TO_DECEDENT Mellon National Bank & Trust Co. Mrs. Josephine M. Renko. Sister C::lnonRhur$1 Pennsvlvania 15317 & Carl M. DeLost ~ That the contents of sald S!lfe deposit box or boxes are itemized under Schedules B & Eof this return, wlth the exception of the followlng, ~or the reasons hereinafter set forth: That Sc.hedule 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 o~ record thereof, It also sets forth ln the columns provided therefore the assessed valuation of each o~ said parcels, the esUmated market value th~r~of a,s of date of death of decedent. That Schedule 8 attached hereto and made part hereof sets forth fully and in detail all personal property wheresover sl tuated 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 States to-the decedent; all obligations, whether by statute or agreement they are designated as tax free, of the United States, or any state, or political subdivision thereo~ or of any foreign country, which a~e owned at the time of death; all wearing apparel, jewelry, silverware, pic- tu~es,' books,-works of ~rt, household furn~ture, horses, ~arriages, automobiles, boats, and any and all other personal chattels of whatsoever kind pr nature, leftbydecedent, together with the fairly estimated market value thereof; all bonds and mortgal!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 o~ money of which decedent died possessed, of whatrsoever nattire, with interest thereon, if any, giving the ~ace 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 policle~ 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 there~ and unpa~of the date of death, bonds and accrued interest thereon to the date of dece- dent's death and other i~estment 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 l;lusiness as may be pertinent to a fair and just appraisal of the decedent's interest therein must be submitted.· It should also set forth inc itemized form, together with the fair market value thereof, any other property owned or bequeathed by the decedent at the time of death. The Schedule C attached hereto and made part hereof sets forth a true answer to each inquiry contained therein and in the case of transfers ofproperty, real or personal, within two years of decedent's death, in contemplation of decedent's death, or intended to take effect in possession or enjoyment at or after death, said schedule sets forth the nature and value of such property, to whom. transferred, the relationship of the transferees to the decedent, the proportionate share received by each transferee and all other facts of a pertinent nature regarding said transfers. In th~ case of transfers intended to take effect in possession or enjoyment at or after death, there is also attached to the schedule a co~y of the deed, trust agreement or other instrument creating the trust. Ther•~ is also set forth in said schedule a list of all property, real and personal, with its value, which passes at decedent's death by virtue of the exercise by decedent, either individually, or jointly with another, or any power of appoint- ment vested in decedent, either individually or jointly, by. the will, deed, or other instrument of another, with a copy of the instrument creating such power attached to the schedule. That Schedule D attached hereto and made part hereof sets forth the names and addresses of all persons beneficially interested in this estate at the time of decedent's death, the nature of their res- pective interests, their relationship, if any, to the decedent, together with the ages at the time of decedent's death of all minors, annul tants and beneficiaries for life under decedent's Will. It also contains a statement showing which of the beneficiaries named in the decedent's will, if any, died prior to decedent, the dates of their death, their issue, andthe relationship of such issue to the beneficiary. That Schedule E attached hereto and made a part hereof sets forth all property, real and per- sonal, owned by the decedent jointly with another or others, including intangible, standing in the name of the decedent and others, plus the date and place of record of instruments effecting the vestiture of real estate and the 'date of acquisition of personalty, plus the name, address and relationship, if any, of co-owners to the decedent. That Schedule F attached hereto and made a part hereof sets forth fully and in detail all debts and deductions claimed for and on behalf of this decedent's estate, including funeral expenses paid; family exemption, where applicable; costs of administration of this estate; counsel fees and fudiciary's commissions paid or to be paid; cost expended for burial trusts, tombstones or gravemarkers, and reli- gious services, in consequence of the death of the decedent; debts and claims owing and unpaid at time of ' . ' death; taxes accrued 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", "C", "E", and "F" as directed therein,. have been carried forward and properly registered in the Summary. Subscribed and sworn to before me this ................................ . ......................................... .... .. ... ...... day of ........ J..~.P:IJ.9:f..Y. ..................... 19 ......... ~ .. ~ · (Executor-'it"'¥) ..................................................................................................................... ......................... , ................ . ............... ~.g5?..~ ... ~-~~~ .. -~.Y..~~.9:~.~K ............................................. . (Street Number) .. .. . G.~.n.9.n.~.R.YJ~.g ....... P..~.n.n.s.yl.v.a.n.i.a ...... l5.3.l7. (City or Town and State) NOTE: Be fore 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. RCC-34 (1-64) COMMON.WEAL TH OF PENNSYLVANIA DEPARTMENT OF REVENUE B'UREAU OF COUNTY COLLECTIONS TR'ANSFER INHERITANCE TAX RESIDENT DECEQENT SCHEDULE .,A, " REAL PROPERTY -Real property in Pennsylvania, with statement of mortgage encumbrances upon each parcel at death of dece- dent. Where property heid as joint tenant or tenancy by entireties, report on Schedule "!::". Property hr•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!'lwealth of Penn~sylvanla should be described by lot and block number, street and street number, together with 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, acciued Interest on mortgages, etc.,are to be I isted on Schedule" F" and must not be deducted from this schedule. One-half (1 I 1} interest in all that certain parcel of ground being the northerly one-half of Lots Nos. 270 and 271, Alexander Land Company Plan recorded in Plan Book 3 page 18, situate in North Strabane Township, Washington County, Pennsylvania. Being lots conveyed by Bennie Klee, et ux. to Joseph Delost and Josipina Delost, his wife, recorded in Deed Book 454 pcige 103; the said Josipina Delost died 23 April 1937, vesting title in Joseph Delost as the surviving tenant by the entireties; the said Joseph Delost died, testate, 29 July 1967, and by his Will dated Sept. 17, 1946, recorded "in Register1 s Office, Washington Co. Pa., in Will Book 104 page .J.£2._; devised sa}d lots to decedent and Joseph Delost, who each took an undivided one -half interest. Upon said lots there is erected a two story (I) ASSESSED VALUE FOR YEAR OF DECEDENT'S DEATH frame dwelling. · !· . Part Lots 270-27 1 (1 I 2 of assessed value) ~-L 120. 00 2-sty frame house (112 assessed value) .,. -...1. 645. 00 v 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. (2) ESTIMATED MARKET VALUE 360.00 3000.00 3,360.00 (3) DEPARTMENT VALUATION CAUTION (Do not write In this spoce) I L _______ _____...:::._·· ---------'-_ ____:__ __ -~- RCC-:35 ' COMMONWEALTH OF PENNSYLVANIA "TRANSFER INHERITANCE TAX · RESIDENT DECEDENT SCHEDULE "B" PERSONAL PROPERTY INSTRUCTIONS: This Schedule must disclose all tangible and intangible personal property owned individually by the decedent, at the time of his death. Property owned by the decedent jointly with another or others must be listed under Schedule "E". Intangible personal property, titled in the name of the decedent, but payable at death to another or others, including but not limited to P.O.D. u. S. Savings Bonds and tenta- tive trust accounts, must be listed, despite the fact that they are not of the administered estate. Tangible personal property should be listed first (e.g. jewelry, wearing apparel, household goods, and fUrnishings, books, paintings, automobiles, boats, etc.) Intangible personal property, such as bonds, treasury certificates, cash on hand and in bank, . . stocks, ·mortgages, notes, together with accrued interest or dividends, salaries or wages, insurance pay- able to the estate or fiduciary in said capacity, partnership interests, interest in anyundistributed estate of or income from any property held in trust under the will or agreement of another, even though loc:ated outside of the State, at the time of death, should be listed in this schedule. Item No. ITEM List and describe fully Pennformer Federal Credit Union account # 1953 in name of Carl M. DeLost Mt. Lebanon Federal Savings & Loan Association McMurray, Pa. office, account No. X 5082, in name of Carl Delost Mellon National Bank and Trust Company. Canonsburg, Pa. office. checking account No. 444-9526, in name of Carl M. DeLost Oldsmobile, 2-door Hard top-1968 Model Household furniture & fixtures U.S. Savings Note-Freedom Share-issued 10167 in names of Carl M. Delost. POD Joseph DeLost, Sr. (who died 7 129167) in sum of $50.00 No. L22595.90 U.S. Savings Bond issued 10 I 67. in names of Carl M. Delost POD Joseph Delost. Sr. (who died 7 I 29 I 67) No. L720895875 E in sum of $50.00 Greater Canonsburg Industrial Development Corp stock certificate No. AC4125 payable to bearer due Feb. 1, 1985 -Market value-50.00 plus $16.00 accumulated dividend coupons Greater Canonsburg Industrial Development Corp. stock certificate No. AC4124, due Feb. 1, 1985. payable to bearer-Market value-$50. 00. plus $16. accumulated dividend coupons Insert this total opposite "Personal Property", Schedule "B" in the "As Reported" column on the last page of this return. UNIT ESTIMATED VALUE MARKEl' VALUE 1, 994. 19 1,111.25 723.57 3,900.00 300.00 42. 15 38.64 66.00 66.00' X X 8. 241.80 DEPARTMENT VALUATION (Do not write in this space) . RCC-36 C'Omte\X'I'E \LTH OF PENN SYLVAN I A cTlUNSFER INHERITANCE TA:X: SCHEDULE "C" TILlNSFEllS FLSSIDEXT DECEDENT (1) (2) (3) Did decedent, within two years of death, make any transfer of any material part of his estate, without receiving a valuable and adequate consideration therefor? (Answer yes or no) Yes Did decedent, within two years of death, transfer property from himself to himself and another or others (including a spouse) in joint ownership? (Answer yes or no) Yes If the answer to (1) or (2) above is in the affirmative state: (a) Age of decedent at time of transfer 41 & 42 yrears (b) State of decedent's health at time of making the transfer. (Note 1). Good. (c) Cause of decedent's death. (Note 1). Gun shot wouhd (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) ~a (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 val_u_a_b_l_e_a_n_d-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) _N--..:0:.__ __ (8) Did decedent, at any time, transfer property, the beneficial enjoyment of which was subject to change, because of a reserverl power to alter, amend, or revoke, or which co11ld revert to rlecedent 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 supporterl. by affidavit by the attending physician as well as a copy of the death cer-tificate • . 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 rlecedent, if any. Submit copy of any trust need 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 Note 2. All items listed in Schedule E. jointly owned property. [nsP-rt this total opposite "Transfers", Schedule "C" in the "As Reported" column on the last page of this return. MARKET VALUE (Estimated) 0.00 0.00 DEPT. VALUATION (Dept. Only) ' ' . ' ,./ .. COMMONWEALTH OF PENNSYLVI\.NIA THAN:::;FE!l INHERITANCE TAX RF.SIDENT DECEDENT SCHEDULE "E" JOINTLY OWNED PROPERTY . . . INSTRl'CTIOl'iS: This schedule must disclose all property, real and personal, owned by the decedent jointly with another or others, including intangibles, standing in the name of the decedent and others. List real estate first, as entireties, or joint tenants, giving brief description, as indicated tmder Schedule "A", plus the date and place of record of instrument effecting vestiture, but do not include entireties or out of state real estate value in estate valuation column. Personal property should be listed as in Schedule "B", plus date of acquisition, and the name, address and relationship (if any) of co-owners to the decedent. Description of Property, Date of Acquisition, Name I Unit Address and Relationship of Co-Owners, and Place I Value percentage Estate Share Valuation of Record of Instrument, where Rea! Estate. ! U.S. Savings bonds Series E, issued in the names of Carl M. DeLost or Josephine Renko, as follows: 1-$500. 00 bond issued 5 I 61 2-$100.00 1-$50.00 1-$50.00 1-$50.00 1-$50.00 1-$50.00 1-$50.00 1-$50.00 1-$50.00 1-$50.00 1-$50.00 1-$50.00 1-$50.00 1-$50.00 1-$50.00 1-$50.00 1-$50.00 1-$50.00 1-$50.00 1-$50.00 1-$50.00 1-$50.00 1-$50.00 1-$50.00 1-$50.00 1-$50.00 1-$50.00 1-$50.00 1-$50.00 1-$50.00 1-$50.00 1-$50.00 1-$50.00 II II II II II II II II II II II II II II II II II II 11 11 II 11 II II II II II II II II II II II II II It II II II II II II II II II II II II II II II II 11 11 II II 11 II II II II II II II II II 5/67 5167 7159 2160 4160 7160 10160 1 I 61 3161 6161 9161 12/61 3162 5162 8162 11162 2163 5162 8163 11163 7164 10164 1 I 65 4165 7165 10165 12/65 7/66 10166 1/67 4/67 6/67 10159 (77. 28 each) ~ . ' I 1 386. o._v 5o% 154,5j,/ II 38. 64 ~ ,/, t! 50. 26 p, r'CII 50. 36 ·:§'/t yYu 50. 366f{O 11 50, 36 5(,56 II 50 • 36 59~~~ II 48, 58 "SorSt., II 48.58 'IJ,9(11 5o. 14 ¥t.rJ It 49.00 i/?-1.2 11 49. oo f/J, f'D11 47. 98 5"'1 {011 47.98 Lfi, ff1 46,92 II 4 6 • 9 2 1/S f 011 46.04 yts,f?11 46. o4 y~,,;(~~ 45,02 ·· II 45.02¢'¢6fr' 41. 38 tj.J,/jll 41.38 '/J,//11 42.34 PJo" 42.34 //.{.Jo 11 41.46 It 41/46 II 41,'04 II 40, 20 I 1 40. 201 " 39.401 39. 40 I II II II II II 38. 641 ~ 50. 26_r.J~ II I Slovenian Savings & Loan Association of ~ J Canonsburg, Pa., Account No. 5718, name of 'dL ,) Carl M. Delost or Josephine E. Renko -9, 01 . sf{3 ..., g/'1/}' Mellon National Bank -Account #2502-Savings in I name Carl M. Delost-Mrs. Josephine ~enko, ! in sum of $1,521. 12/ ff,J fl-'-f-1:,7) 1 1 Alexander Co-Opera\ive Association, Strabaa 1 share certificates in names of Carl M. J?7h~ ' II II 193.20 77.28 19.32 25. 13 25. 18 25. 18 25/18 25. 18 24.29 24.29 25.07 ~4.50 24.50 23.99 23.99 23.46 23.46 23.02 23.02 22.51 22.51 20.69 20.69 21. 17 21. 17 20.73 20.73 20.52 20. 10 I 20. 10 19.70 19.70 19.32 Insert this 'total ·apposite "Jointly Owned Property", Schedule ·"E" in the 'A' Repo,ted" eol-on the 7tl{i, .etu•n• 4..-tiJIW~~ DEPARTMENT VALUATION CAUTION-Do not Write In This Space. Value of Value of Entire Decedent's Property Interest /f..J.Jo ?l )J 11. .J)_ jL,. J?J ~&;. ~~ c:P5-?0 db.1~ ~6-~J 25 . .3~ /)'-/, 91 3t/. L/~ ~f.tfL:, d j, q 5" oJj. i5 ~. Jd. {)5.4/o CJg.._ r.s dd. ct2 23_ 4~ ~~-5/ !)!)_ 61. tA.I.Srp 11.S1 ~/. I 5 -JJ.J;b' c26. 1 ~ .J6.1.!3 f!l 'D .sll }.t:,./IJ ,,.--~~~~~~~~~~~~~~------------~~~~~~~~~~~~~~~~~~~~~~~~~~~~~---, \ h . . . . ' ... RCC-37. (12-63) """'! ' J .. ' t'O~D'l)~\\'E:\I.TII OF l'E:'\~SYYl.:\NIA TR.\~SFER I~HEHITAl\TE TAX . . RESIDENT m:o:m::'\T ' SCHEDULE "D" BENEFICIARIES BENEFICIARIES AND ADDRESSES ' RELATIONSHIP I SURVIVED (If step-children or DATE INTEREST OF State full names and addresses of all who illegitimate children DECEDENT OF BENEFICIARY aYe an interest, vested, contingent or other-are involved, set STATE YES IN ESTATE .·wise, in estate) forth this fact.) OR NO BIRTH ' ' JOSEPH DeLOST, JR. Brother Yes Sui Juris Devisee 79 Marin Avenue ' Pittsburgh, California r Deponent further says that all the above-named beneficiaries are living at this time except below: NAME DATE OF DEATH / RESIDENCE NONE - -'•' .... CIS Q) ;.... ci z Real Property . Personal Property Transfers ........................................................ .. .Jointly Owned Property ... Gross Taxable Estate .. --. b-< z :"0 ~ ~ "' ..,.. ., ~ ~ .tJ ~ ~ (J) Q .... .. -< H o:; p.. ~ if). ~· p.. 0 0: z w -< w ~· :I: :I: ~ .:r:: !-< ~ !-< ~ ~· p::): ~ :r: .. ' '"' < t=l. ~' 0 ~ ~ (J) .: ~· ~ ~ ~. ____.._, 0 ~· ~· if). ~ o:; ~ ~· ~ <t: ~ ~ u -< ...... ~ -0 3~ ....-; Q) ..... -~ ~ ~ ....l \ \ SUMMARY . . . . ...... ( Sch. "A") ..... ( Sch. "B") .............. ( Sch. "C") .... (Sche.d.ule .. E) .. ....l < 1:1} z -< 0 (II " F ·a ~ (II ~ d ~ < z :,.., "' Q L_ 1-1. = p::: c 'Z. Q) if). p.. ~ <t: ...... ~· 0 !- ..c " ..... 0 ~ ~ Q) ~ ...... ;.. " 0 .... = i::· 0 E 5 ,.. 0 = 0 u u ( 1) (As Reported) $ ' 3, 360. 00 $ .JL.4.4.1, SO $ ....... 0 •. 0.0. $ " '6.,.3.lj2,J5 $. . ' ..... . $ J7.,.9.P4.5.P r --, I) I ...... - • 1 '" .. 1 .. : -· ;'''""' ......... I . : ':" ~ '.''') r;--j ' '-I t ~ ... j' o . .._LS . 1 . i ' ' (2) (As Determined) $. ~.J(pO-oo $ ... J; r£11-fo $ .. $/~ ~17 ~I $ .. .--' . ,. $ .of_;;,_ at£ Y-J I 1 - Form RC C~O t"• ~ OFFICE OF THE REGISTER OF WILLS OF __ W_a_sh_in_g~to_n __ COUNTY AND AGENT OF THE COMMONWEALTH STATEMENT OF DEBTS AND DEDUCTIONS DATE OF FILING APPRAISEMENT 24 Jan. 1969 26 October 1968 DAT!i OF DEATH _,;;:___;;,.....;_;_....;_ ________ _ DATE NO. OF NAME OF PAYEE REMARKS AMOUNT VOUCHS:IO! 19E8 Nov. 1 Yoney Funeral Home Funeral 2062 2 St. Patrick's Church Funeral services & plot 170 Dec 23 !Register of Wills Probate of Will 14 1969 Jan 3 The Daily Notes Advertising letters 12 15 lw ashington County Reports AdvertisinE.letters 14 21 Register of Wills Short Certificates 1 24 Commonwealth of Pa. Death certificates 3 Register of Wills Filing inventory 12 Mar h 26 Register of Wills 3 short certificates 3 28 Gaydos Monument Co. Monument 245 Apri Felix Sackinsky Preparation of burial plot 125 July 19 ~ohn P. Liekar, Esq. Attc?oM1:Xi§£~Efi & executor's 779 ).'2-~/J£_,// Y/~~ k/! ___ ~ #~~~A!-1.! 10t-~-~~-/ / ~e.JL--d:-1-~ 35'-·v . ...,.."""' . ·- COMMONWEALTH OF PENNSYLVANIA } Washington 88' COUNTY OF _ ___:c.:..;;;_~.:.;;_;z..;....;. _____ _ 1, John P Liekar HEREBY CERTIFY, THAT. TO THE BEaT OF MY KNOWLEDGE AND BELIEF, .THE FOREGOING IS A JUST AND TRUE STATEMENT OF DEBTS, FUNERAL EXPENSES AND EXPENSitl!l OF ADMINISTRATION suBMITTED To THE EST'-TE oF Car 1 M. DeLost DEDUCTIONs ,..0 R INHERITANCE TAX PURPOSES. 00 00 00 50 00 00 00 50 00 00 00 00 oo er S'(j - :t' \ ' ' ' . ~ ,,..-: t.J"l• t.Q, r;q c,;:, \::1;. ~-,>' . -, RCC-81 (2-64) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION NOTICE OFFILING OF APPRAISEMENT JOHN P. LIEKAR . (Executor CPIIJM~ IN YOUR REPLY PLEA8E REFER TO 37-171-5 CARL M. DeLOST, AKA In Re: Estate of __________________________________ __ l~ASHINGTON -----------------------------County -File No. 63-68-1604 Dear Mr. Liekar: _ . corrected You are hereby not~f~ed that th~~~~-~~~~r---h---~~ appraisement in the estate ofa:a.-1: )j. i)etost' aka etc. has been filed in. the office of the Register of Wills qf ftslungton County on August 8 • , 19_§_9. Said appraisement reflects the following valuations: Real Estate -------:3!!~--• 3~6lil"O'~--. 0e,0 ___ _ J t. Held Pers. :~rope rty ----!i~~:-=~il-1fl-40~~:-f8Mj.._ __ Total --------...1_8_,_'7_2_0_._8_9 __ _ As to such tax that is paid within three death, a five (5%) percent discount is allowable. remains unpaid afte'r one year from date of death, of six (6%) percent per annum is charged. months.from date of As to any tax that interest at the rate Any party in interest who is aggrieved by an appraisement may appeal therefrom as provided by law. Date ___ A_u_g_u_.s_t_8_,_1_9_6_9 ___ __ J. >O!!L-~~·~Y a~ Chief Apprafser Signed Title Date of death: October 26, 1968 Note: This is not a bill. J 'lCC·3!1't6·67) DeLOST, CARL M. a/k/a DeLOST, CARL FILE # 63-68-1604 <':O.v~MONWEAL. TH OF PENNSYLVANIA TiRANSFER INHERITANCE TAl~ October 26, 1968 RESIDENT DECEDENT SUMMARY FILE # 63-68-1604 ftEPOHT OF INHERITANCE TAX APPRAISER I. the undersigned duly appointed Inheritance Tax Appraiser in and for the County of # 63 Washington , Pennsylvania, do respectfully report that I have appraised the real and personal property as reported in the foregoing return at the values set forth opposite each item in the last column to the right in Schedules "A", "B", "C" and "E". Dated: 02-05-69 10-26-68 REPORT OF THE REGISTER OF WILLS I, the undersigned duly elected Register of Wills in and for----------- County, Pennsylvania, do respectfully report that I have allowed deductions in the amounts claimed b;y deponent, ·except as to those i terns 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: INVENTORY Heal 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 annuities ESTATE TAX ASSESSMENTS REGISTtR OF WILLS *---~- ~ ------ !<OR USE OF REGISTER ONLY COMPUTATION OF TAX Tax on $ d> ,:,~_..;...;.. __ _ ' $ Tax on • __ 10% Tax em !!; 2~ ~----~~--~ Tax on $ ________ :~ $-~---~ Exemptions-:= (':') Total Estate _____ _ TOTAL TAX $ _____ _ Less tax previously paid *~~========\ . BALANCE $--~-------- Less ~% of tax if paid within 3 months after death *======-:- ~ALANCE OF INHERITANCE TAX DUE Add interest at rate of 6% from to ~------ AMOUNT OF ESTATE TAX ASSESSED *~---- Estate tax paid BALANCE DUE Add interest at rate of 6% from to FQH USE OF REGISTER ONLY $ ~----- TOTAL TAX BALANCE PAID ADJUSTMENTS (':') As evidenced by Chari table Exemption Certificates issu~d by the Secretary of Revenue. $_· ~~---- *-----~- $ ______ _ $-----~- $ NOTE: Where subse'}uent 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. \. ' I • • "' Will Administration ! No. IN THE Year ........... . MATTER OF THE APPRAISEMENT OF THE ESTATE OF CAAL .M. DeLOST .. a/k/a .... Deceased Late of .. .. ~.'l'MI3.4.~ ....... ······················· County of WASHINGTON ········ ···················· . Commonwealth of Pennsylvania REPORT AND APPRAISAL ..., ~-- /J ,p· ' .. COMMONWEALTH OF PENNSYLVANIA' RESIDENT INHERITANCE TAX APPRAISEMENT DATE ....................... f..f?P~.~T;Y ..... 2.1. ... ,}.~§.~ ...... . _DEPARTMENT OF REVENUE Jtll'REAU OF COUNTY COLLEcTIONS HARRISBURG, PENNA. 17 12 7 COUNTY ....................... ~~-~-~-~!.!:9~.?..~ ........................ . FILE NO. . ................... Q,?::.Q.$.::::.~§..94. ............................ . Whereas, .............................................. G.9-.:r.l ... ~ ....... P.~1.9..~.:t. .... ~/'!s/.?:. ................................ late of ...................................... ~~~.~~.<3:~~ ........................................... .. in the County of ............................................. .Wg,§..b.i..ngt..9.;(L ................................................. Commonwealth of Pennsylvania, having died on the .................................. ?.9. .... t..h ....................................... day of ................... .9.~~.9?..~:r. .................................. 19.§?. .... , seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore, I, .................................. W.~.~.~ ..... ~.h?.:!}.~Y. ............................................................. , an appraiser duly appointed according to law, having been designated to make a fair and conscionable appraisement of the said estate, and to assess and fix the cash value of all annuities and life estates growing out of said estate, hereby file the following appraisement: In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer inheritance taxes at the lawful collateral rate on any such future interest. Description of Asset Unit Values Appraisement Made for Inheritance Tax Purposes REALTY: One-half interest in all that certain parcel of ground being the northerly one-half of Lots Nos. 270 and 271, Alexander Land Co. Plan recorded in Plan Book 3 page 18, situate in North Strabane Twp., Washington County, Pa. PERSONALTY: Pennformer Federal Credit Union Mt. Lebanon Federal Savings & Loan Assn., McMurray Mellon National Bank & Tr. Co., Checking Acct. Oldsmobile, 2-door Hard top -1968 Model Household fnrniture & fixtures U.S. Savings Note-Freedom Share U.S. Savings Bond Greater Canonsburg Industrila Developmen Corp. Stock Greater Canonsburg Industrial Development Corp. Stock Total JT. HELD: U.S. Savings bonds Series E, issued in the names of Carl M. Delost or Josephine Renko Slovenian Savings & Loan Assn. of Canonsburg, in the names of Carl M. Delost or Josephing Renko Mellon National Bank Savings acct. in the names of Carl M. Delost or Josephine Renko 6 shares of Alexander Co-Op. Assn. Carl M. Delost or Josephmg .H.enko Total .3,.860000 1,994.19 1,111.25 723.57 3,900.00 300.00 42.15 38.64 66.00 66.00 8,241.80 999.7~ 1, 52l.l.c 1 89.7.' .• o.c: • $ 3,360 00 8,241 80 / / IN\ ? ~ / ~·, , '1. / .L ! I I I WASHJNGTON County RESIDENT INHERITANCE TAX APPRAISEMENT Estate of c~~---~-~ .... .P.~J.:..<:>~.~---·~1~1<3: ......... : ................ . D,eceased .. Late of STRABANE Date of Death, .......... .9..~.:t..<?.l:>.~:r ... ?.9.~ .... ~.9.9..$. .............. . Appraisenze1Jt Docket Vol., ................... 3.7. .......................... . Page, ........ ~.7.1.::-.5. .................... No ........ f>J.::-:9..~::-:1.9..94 ... .. Filed in Register's Office,F~P.r.."Y:9.-.:r.Y .... 5., ..... J¢.?.9 .... . Amount of tax due, $ ................................................................... . DEPARTMENT OF REVENUE Received, Examined and Approved, Wrote abo.ut Appra.isement, Appeal fyom Appraisement, Entered and charged, •' ~ "" COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG 17127 August 7, 1969 William R. Chaney, Chief Appraiser Inheritance Tax Division Rooms 243-245 Washington Trust Building S.E. Corner of E. Beau & S. Main Streets Washington, Pennsylvania 15301 Dear Mr. Chaney: Re: Estate of Carl M. DeLost File No. 63-68-1604 Washington County On July 29, 1969 we.directed a letter to you advising your office of.some changes that were to be made in the appraisement filed on February 5, 1969 in the estate of the above-named decedent. After setting forth, in our letter, the adjustments,required to conform with an Order of Court we stated that the changes would re ... duce the gross valuation of the appraisement to $16,110.23. This figure is not correct, however, since the changes in our letter would reduce the gross taxable estate to only $18,720.89. We respectfully recommend that you disregard the figure of $16,110.23 in the last sentence of our July 29th letter and hereafter consider the same to read $18,720.89. RLS/fw CC: John P. Liekar, Esquire Very truly yours, cP~~~ Rooert L. Schrift, Asst. Inheritance Tax Division For: William s. Brandamore, Director Bureau of County Collections CC: Russell Marino, Register of Wills j COMMONWEAL;TH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG 17127 July 29, 1969 William R. Chaney, Chief Appraiser Inheritance Tax Division Rooms 243-245, Washington Trust Building S. E. Corner of E. Beau & S. Main Streets Washington, Pennsylvania 15301 Dear Mr. Chaney: Re: Estate of Carl M. DeLost File No. 63-68-1604 Washington County We are in receipt of an Order and Decree of the Court of Common Pleas, Washington County, Orphans' Court Division, handed down in the above estate on July 3, 1969. The Court in its Decree determined: (1) Joint savings account registered in the names of the decedent and Mrs. Josephine Renko in the Mellon National Bank in the sum of $1,512.12, which was the subject of an appraisement filed by your office on November 20, 1968, would remain as filed since the appeal as to this item was not timely filed an~ therefore, was dismissed. (2) The joint savings account in the names of the same parties in the Slovenian Savings and Loan Association in the amount of $9,016.85 was not a transfer in con- templation of death and accordingly was subject to tax on one-half (1/2) the total on deposit at the time of Mr. DeLost 1 s death, or $4,508.43. In keeping with the Court's Order and Decree, you are hereby authorized to reduce the appraisement filed in this estate on February 5, !.,. I ·~ William R. Chaney, Chief Appraiser Re: Estate of Carl M. DeLost Page 2 1969, by changing the taxable value of :Savings Account 415118 in the Slovenian Savings and Loan Association to $4,508.43. This change in the appraisement will reduce the total or gross valuation thereof to $~-6' 110. 237- RLS/llc Very truly yours, Robert 1. Schrift, Assistant Chief Inheritance Tax Division For: William S~ Brandamore, Director Bureau of County Collections cc: Russell Marino, Register of Wills cc: John P. Liekar, Esquire . ' LAW OFFICES PEACOCK, KELLER & YOHE RALPH W. PEACOCK CHARLES C. KELLER DAVIS G. YOHE EAST BEAU BUILDING 68-70 EAST BEAU STREET WASHINGTON, PA.I5301 AREA CODE 412 222-4520 REED 8. DAY KENT C. PUTNAM Judge P. V. Marino Orphans' Court Division Washington County Court House Washington, Pa. 15301 Dear Judge Marino: April 18, 1969 In Re: Estate of Carl DeLost, deceased Date of Death: October 26, 1968 Following the hearing on the Inheritance Tax Appeal in the above captioned matter, you asked us to submit a letter or brief memorandum citing any law we might have on the effect of the filing of a Supplemental Appraisement on the time limitation for filing appeals from Inheritance Tax Appraisals. The Commonwealth relies primarily on the plain wording of the Inheritance Tax Act which, in Section 1001, provides that a right of appeal exists for any party not satisfied with the appraisement for a period of sixty days "after receipt of notice of the action complained of. •. 11 The Secretary of Revenue of the Commonwealth of Pennsylvania has implemented the appeal provisions by Inheritance Tax Directive No. 8, which is available in the Office of our Register of Wills, and it reiterates the right of appeal, "within sixty days after receipt of notice of the action complained of ••• 11 The facts in the DeLost Case clearly show a tardiness on the part of the taxpayer. The taxpayer never filed a tax return and the existence of the Mellon Bank Account only came to the attention of the Commonwealth Report Form. RCC-43 on November 15, 1968. The Commonwealth then filed its appraisal on November 20, 1968. The record contains admission that the taxpayer, Mrs. Josephine M. Renko, a resident of Canonsburg, Pa., received her notice promptly, presumably on November 21, 1968, but an appeal was not filed on her behalf until January 24, 1969, clearly more than sixty days after the date of filing and receipt of notice of the appraisement. PEACOCK, KELLER & YOHE Judge Marino -2-Aprill81 1969 As a matter of fact, the record indicates that the taxpayer did absolutely .nothing about this until an after-discovered Will was located, filed for pro- bate, and then the Commonwealth became aware of an additional jointly held bank account in the Slovenian Savings and Loan Association and filed, on January 101 19691 a further appraisement of the additional asset which had come to its attention. It is also clear that the tardiness here was that of Mrs. Josephine Renko~ the surviving joint tenant in the Mellon Bank Account. We find no cases discussing the effect of the filing of a supplemental, corrected, or additional appraisement on the original appeal period. There is no apparent authority for construing the appeal period other than as clearly set out in the statute. Logically, there is good reason for not extending the appeal period for assets originally appraised where the filing of subsequent appraisals does not effect tax liability thereon. Only if tax liability were increased as to those specifications is there reason for giving the taxpayer a further appeal opportunity. A corrected appraisement based thereon covering the non-probate assets was filed on September 12, 1968, and on October 29, 19681 a protest covering assets in the original appraisesal was filed on behalf of the taxpayer. It was disallowed by the Commonwealth on November 271 as having been untimely. This matter is still before your Honorable Court for final determination. The Commonwealth would urge your Honorable Court to administer the appeal law and rules fairly~ but strictly. The Commonwealth experiences considerable difficulty, as does the Court, we are sure, because of the laxness in appeal procedure. Inheritance Tax Directiye No. 81 referred to above~ clearly sets out the proce'dure to be followed by any appellant or pro- tester in order to give the Commonwealth adequate opportunity to be appraised of the basis of the appeal and to appraise its position~ acquire counsel, and prepare a defense if the same be necessary. And yet, it is a rare case indeed in which the appellant files a timely appeal in proper form carrying adequate information~ and with a sufficient number of copies so that all the necessary offices interested in such an appeal can be given notice. Parenthetically~ I can assure your Honorable Court that the most recent two or three notices of hearings received from you have been in cases of which the Department of ·I Revenue and the Office of the Attorney General have had absolutely no prior 1 information whatsoever. Referring now to the specific problem at hand in the DeLost Case~ we believe that the sixty day appeal period is adequate for reasonably diligent PEACOCK, KELLER & YOHE Judge Marino -3-Aprill8, 1969 i,), taxpayers to make known any objection they may have and in this case, as to the Mellon Bank Account, the taxpayer did not do so and we believe that as to that account, her appeal should be disallowed. CCK:jjk cc: Attorney General's Office Attorney John P. Liekar Very truly yours, \ ~ Cl LW .._,; • I t I •• r· I < • i ! ' ·'\. e ~ z < > .J > Ill z z Ill II. i 0 ~~----------;--------------... IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PA. ORPHANS' COURT DIVISION IN RE: ESTATE OF ~CARL De LOST, a/k/a CARL M. De LOST, Deceased. ·) ... )' . ) ) ) No. 16_04 of 1968 ) ) ) ) .... C) ~ :r:: Ill o( :;: ,.: u a: ... VI Q . .J ~ u 0 :J .., :1: .. "' N IIi a: Ill ... a: 0 II. Ill a: ... a: :J 0 \) .J o( u j;: "' 0 HEARING ONINHERITANCE TAX APPEAii"'.t.- BEFORE: APPEARANCES: .. TIME: ' -. . THE HONORABLE P. VINCENT MARINO, President Judge of the said Court. JOHN P .. LIEKAR, ESQ., of Canonsburg, Penna., representing the Appellant. '· CHARLES C. KE~LER, ESQ., of Washington, Pa , representing the Commonwealth of Pennsylvania. Th~rsday, April 10, 1969, at 11:00 o'clock A.M., EST. . ' . ' ' ,, ,. ---___ _____.. ______ ~----------------- I • • ' ; I N ., . , D.i E X· ' {. ' • ' ... ' . {< . WITNESS Direct Cross RedirecL JOHN BEVEC 6 8 10 ~ z o( > .J )o en z z 1&1 a. i o EXHIBITS I-C) z ~ APPELLANTS EXHIBITS: ~ ...: u a= A -l-UI i5 ~ B- u i5 ; c- :t 1-.... N D- ui a: 1&1 ~ E- 0 Q. 1&1 a: .... ~ F-0 u .J < G-u ii: ... 0 Coroner's Certificate of Death. Safe Deposit Box Inventory. Mellon Bank Savings Account Card No. 2502 Mellon Bank Savings Account Cards Numbers 2355 and 2215. Slovenian Savings and Loan Association Signature Card, Account Number 5718. Last Will and Testament of Carl M. DeLost, dated March 13, 1968. Security Agreement between Carl M. DeLost and Pennformer Federal Credit Union . ---------..-----------------------------------------, I -.... .. \ 3 MR. KELLER: I~ it please .the Court, this is the time filxed_for the appeal from the Inheritance Tax appraisal i~ the est~te of Carl DeLost, deceased, at.Number 1604 of 1968~ in Washington County. Mr. DeLost died em October 26, · 1968, and there • .. are only two iterps in the appraisal of this estate which are challengEd ~ z o( by the personal representative~. The first is a joint savings account > .J )o g) z in the Mellon Bank, Canonsburg Branch, which was in the principal z Ill II. i sum of $1, 521.12 ~:m the date of death, was held in the joint names 0 . ... C> z X .. of Carl M. DeLost.and his sister, Mrs. Josephine M. Renko. The g) o( ~ records indicate that that account was established August 4, 1967, .. .... u ii: ... which was within the two-year period prior to the:date of death . . g) Ci .J o( And it is therefore the position of the Commonwealth that that is u .C ' :I ... :t presumptively a gift it?-contemplation of death . 1-,... Ill ui With regarq to this account, Y~:mr Honor, there a: Ill ... a: 0 is me problem. The notice of appraisal covering that ac'c·ount was Q. Ill a: ... a: issued to all parties in interest on November 20~ 1968. The appeal :I 0 u .J was filed Janua;ry 24, 1969; and it is the position of the Common- < u ·b: 1&. 0 wealth that as to this account, the appeal is not timely. And we ~ would enter our objection to it on that basis. With regard .to the second account, I have the information available on.i~. This was an account Number 5718 in the Slovenian Savings and Loan in. Canonsburg .. This account was in the amount of $9,-016. 85 .. It was a joint account in thenames of Carl M. DeLost and his sister, Josephine M. Renko, and was ------------u--------~------------------------~------------------------------~------- • ~ z o( > ..J .> VI z z Ill Q. ;i ·o 1-Cl z ::t VI o( ~ ~ . . u ·a: 1-VI c ..J ·~ ~ 0 ·:I ., l: .. " ·• N ui a: Ill 1-a: 0 . Q. Ill a: 1-a: .:I 0. u ..J < 0 ii: II. 0 • I • ., '. r: established March 28, 1968, about seven months prior to the death of the decedent. As to this account, the appra-isal notice was issued . to parties in interest January 10, 1969. The appeal was filed 1 January 24, 1969, and is timely.· In this case the Commonwealth is claiming a 15o/o tax OJ:?. one hundred percent of the funds in the accoun , . also on t~e strengt~ of the fact that this account was established · within'two years immediately prior to the death of the decedent and the presumption of a gift in contemplation of death. is there :!fore . applicable. At this time we would offer-in evidence, Your Honor, by reference the appr<;lisals which are of record1as. confirme ~ 1 and I think there is no ch<~.ilenge as to .the amount, the balance in . the accounts, the names ·under which the accounts are held or the date of the establishment of the accounts. Am I correct in that, Mr. Liekar? MR .. LlEKAR: r:r:hat's right, sir. THE COURT: All right, you may proceed. MR. LIEKAR: If it'·ple~se the Court, one basis or the primary ~ :"' --. basis of this appeal is the position taken by the app'ellant, that the . ' transfers or the establishment ofthese two joint savings accounts . . was not made in contemplation of death.· In that respect, we want to introduce into the rec:ord as the A ppellan~ ~ s 'Exhibit a death certificate, a. copy of which I received from the Pennsylvania Department of Vital Sta.tistics, dated January3+, 1969, which .I ' 4 I • I • ~ z <( > ,.J )o Ul z z Ill D. z 0 ... Cl z X Ul <( ~ ..: u a: t; Ci .J ~ u 0 :J ., :t .. ,... purports to be a true copy of. the origin.al death certificate. And this ' certificate sets forth as the cause of death a self-inflicted wound of right _temple due to a gu~shot wound. And because of the nature of the death, we feel that it is essential to show to the Court that . Mr. DeLost had not, at the time of these transfers, been considerinl death or contemplating death, or was in fear or apprehension of any immediate death.· And in that behalf, . I would, with the concur- renee of Mr. Keller, I'd like to have Mr., Bevic take the stand briefliY for the purpose of showing that Carl DeLost was gainfully employed at the time that he met his death; that there was no obvious indicatio that he was contemplating taking his own life; and if the Court will permit, because of Mr. Bevee!'s other pressing duties, I'd like to call him out of order . " MR. KELLER: If it please the Court, we raise objection, to this l1i a: Ill ... a: 0 D. Ill a: I-ll: :J 0 offer of testimony on the groll;nds' that we believe it is irrelevant, and would ask the Court for a ruling on.that obj'\ection. u THE COURT: ..I <( Generally, it is irrelevant. But together with u ii: II. 0 wha1tever other evidence may be presented, it might become relevar Of course, we all understand that the presumption within the two-~ ~ ·. ' ,:,.}A ' •. ' f 5 . I • .. • • ~ year per.iod is that it is "in contemplation of death. But w'e have marty I instances where the physical condition of the decedent is brought . ' into the testimony and I feel that it might be< helpful, depending on \ ~ .. . i • t what comes _later, in this case to find~out what the physical conditiOJ • .. . Mr. Bev.e.C •· and the relevant facts were preceding tl1e tim~ of deatl~. So we will overrule the objection. MR. LIEKAR: Thank you, Your Honor. i JOHN -BEVEC }IS CALLED AND. SWO~N. ~ > ~ . . . ~DIRECT EXAMINATICN BY MR.LIEKAR: z z Ill ~ Q . Will you state your name pleas'e? 0 1-0 z A John Bev.ec .. X Ul ~ :1: Q And wha:t is your address? t-= 0 a: A 1-173 Alexander Avenue, Strabane. Ul Ci ~ Q ~ IDil you know the decedent in this matter, '0ar'l. M. De Lost? 0 Q :I A .., Yes . :t .. ,... N Q And how long had you know Mr. DeLost before his death? IIi a: Ill 1-A a: All of his life. 0 a.. Ill a: Q ·I-a: Now th~ record indicates that he died on October 26, 1968. Did you :I 0 u ~ ~ have occasion to speak to hi~ or to see him at any time immediatel3 0 ii: II. before that date? 0 A Yes. Q Can yo_u tell me generally where you had occasion to see him o.r . to talk with him ? A ' l ' • p ~ ' ·•• ~ • ~ ' ~ , ~ I "' 0 '\ il j !l-, '. 0 1 Wen: I used to see h1m a:t the bowhng alle~B,; probably on an averag of once in two weeks. ·And I would see him on the stre.Et maybe two . . . > I . ' or three times a week.{ In fac't;-he would pass by my home and c-. •' 6 • e. Mr. Bevec never failed to stop because he lived on the lower end and I lived on the upper end. But he always carne by and we always chatted. Q Of the times th.at you would see him ·at the bowling allies, what was A ~ z Q oC >· .J ~A z z 1&1 a. i Q 0 ... C) ~ A :r Ill oC 3: Q ...: !:! a: ... Ill Ci. ~ A u Ci :J .., J: .. " w Q IIi a: 1&1 ~ A 0 0.. 1&1 ~ Q a: :J 0 u A .J "' 0 j;: Q ... ' 0 A ·he doing? 'He was there bowling. With: q.:gro.up of men?_ Yes, with a group of men. . . ~ . Did you have occasion to_talk with him at any of these times? Yes. Can you tell u~ if. he ·exhibited from your obse;rvation any signs of depression or any .signs of being dissatisfied. or unrestful? Never that I know of. The ~:mly thing he was ~issatisfied with, he wasn't bowling a good scorE(, as far as I know . ., So it appeared that ·he was acting in a ·normal manner? Yes. Do you know if he was employed at this time? Yes, he was . . Was the Pennsylvania Transformer his pl:;ce of employment? That's right. Q Do you know of your own knowledge whether he was working at the ' . . ~ A Q time of his death? Yes. I)id you notice the \ype of car he was driving, Mr. Bevec, during this time? .. ' ' ., 7 • e Mr. Bevec . . A He was riding a sort of a sports car, I think it was· an Oldsmobile. i· 0 ... . . · I don't know the classification. I don't remember. It was a little better than ·the ordinary car. Was it a later model? Yes, very late model; in fact, I think it was a '68, if I recall. No further questi"ons, .Your Honor. ~CROSS EXAMINATICN BY MR. KELLER: t-= !:! a: A . ... en i5 ~Q u i5 ; A :t 1-,... .Ill Q IIi a: ... ... a: 0 0. ... a: A 1-a: :J 0 Q' 0 ..1 o( u A ii: II. 0 Q A Q Mr. Bevec, how old was the decedent at the time of his death? He was around 40 years old. Around 38 or 40, I don't know exacUy. . ·Was he married and did he have any family? No. He was not married. Are you aware of_any information co.ncerning the reason why he took his own !if e ? None. What was the condition of his health? I al~ays thought it was good. Do you know who his family doctor was? · · No, I don't. You never discussed thE: 'condition of his health with any person who would be informed on the subject? A No. The only discussion on health I would have with him, I'd s!3-y, "Carl. h · d · ?" . ow are you 01ng. Which is al;vays natural when you car~"y 8 • e . e Q A .Q '!.A z -<' > ~ Q en z z ~A i 0 ... -~ Q X en ; A ,.: u Q iii ... !!! c .J '!.· .!:! . c A :I ., :t 1-,.. "' ui 0: 1&1 Q ... 0: 0 0.. .1&1 0: ... 0:· :I 0 A u .J o( u Q ii: "' 0 ·A Q Mr. Bevec on a conversation. Do you know what his work record was during the month prior to the date of his death? As far as I know he was working. ' . But you don't actually know what· his work record was:?:; No, I don't. Did Mr. DeLost use· alcoholic beverages? . ' Very very limited., And you don't know what the reason was why he took his own life? No, !don't. You don't know whether he ·had been thinking about this ·for a period :of time or not, do' you? No, I couldn't say that he was thinking about that. He never indicateEl it. to me. Can.you say of your own knowledge whetper he was or was not thinking about it? r .. I would say he was never thinking of .it.. Dia he tell you this ? · No. Yo~ rri erely surmised this based on the contacts that you had with him. ' A That's right, because I never noticed anything abnormal on him. Q You can,give us n.o reason why he took his own life? r A No. 9 • Mr. Bevec 10 Q No further questions. MR. LIEKAR: If it please the Court, I have one or two more ques ions. REDIRECT EXAMINATION BY MR. LIEKAR: ~ z .Q o( ~ )o Ill z z Ill a. zA 0 1-l? z Q X Ill o( 3 A You have testified, Mr. Bevec, that you knew Carl all his life.· ' To your knowledge. was he ever married? No. There were never any children? Never.· No further questions . (witness excused). LIEKAR: I( ~t please !he Cou~t. I would introduce into evidence for the re'cord the Coroner's Certificate of Death, issued by the Comn:onw~alth .()f Pennsylvan~a. Richard J. potter, M. D .• ' Acting S;ecretary of Healt}J. Harrisburg, Pennsylvania, .dated Januan 31, 1969 .. This certificate indicates that Carl DeLost was born on Marcti 29, 1926. He was 42 years of age at t?e time of his death. That the cause of death was a s~lf-inflicted wound of the rig1 t ·~ temple due to a gunshot wound: And this w·as the .finding by Farrell . Jackson, the Coroner. of Washington, ·Pennsylvania. 'MR. KELLER: No objection, Your Honor. ' .. . e -------.. ----------------------------------------------------------------------------~ l ui 0: Ill ... 0: 0 0. Ill 0: ... 0: :I 0 u ...1 < u iL II. 0 ' THE COURT: The c.ertificate is received in evidence. MR. LIEKAR: There waS:l.a will of Carl M. DeLost dated Mareh . 13, 1968,· which iS' of record }n the Office of the Register of Wills of Washington County, Pennsylvania, in w·ill Book 107, page 58. This will is dated Mar.ch 13, 1968, and it is a matter of record, but I would submit this for the Court's conveni~nce. MR . ·K EL;LER: What is the place of record? MR. LIEKAR: Will Boo~~ 107, page 58. THE COURT: We have a copy of it. MR. KELLER: We would ·have no objection to his entering a copy in the record if the Court wishes. It is purely as a matter of convenience., although i-t:iSf a matter of public record. But we woulc call the Court's particular attention to the date of the will, March 13, 1968, which I believe was just 15 days prior to the establish- ment of the bank account in the Slovenian Savings and Loan. MR . LIEKAR: I would also direct the Court's attention to the fact ·Letfers Testamentary upon the estate of Carl M. DeLost , r ~ ? ; were issu~don the 23r0 ~ay ?f De,cember,.196'8., For the C:::our,t's information, I might state that the reason that the will was probated · on December 2 3, 1968, .although the. aecedenf died on October 26, "'.._ "' .or r r ~ _· 1 1 1968, is that the will was .not_discovered .until some time in Decemb ~r . . ' I wish to place into the record a safec)deposit 'box inventory dated October 31, 1968, prepared by Fred Tosi, a I lr-------~---------~------~-----------------~--------~--- ----------------u-----------------------------------------------~~------------------------~ ui l:t: Ill 1-·tt: 0 0.. Ill a: 1-a: :J 0· 12 Pennsylvania Inheritance Tax appraiser. and I would introduce this for the purpose -of showing that on line seven of the Inventory, I beg f "~ your pardon, ·line five of the Inventory, indicates that the box was he d in the name of Joseph-ine M. Renko, sister, and Carl M. DeLost. That is line nine, excuse me. And the number of the box was 1075 . in MedlCiln•.;.-. National Bank and Trust Company, Canonsburg, Pennsyt vania Office. And that on line seven indicates the date of the con- tract 'to the rental box is August 4, 1967. And there is listB::l on the Inven!ory, ·items as follows, among others: . _ Stocks issued to Carl DeLost and Josephine Renko sister, joint tenants with-right of·sur~ivorship totaling six shares Alexander €o-Dp:ell':ative Association. And these were dated August 9,· 1967. There is also listed· United States Savings Bonds, Series "E", issued to Carl M. DeLos't or Mrs. Josephine Renko. And they are a series beginning-in October, 1959, through May of 19.67,. and t1.ey t. ::c total approximately $1.~00. oq .. ·_ ~ THE COURT: What is the relationship, if any, between Carl <-u i:.: ... 0 DeLost :and Josephine Renko.? ' MR. LIE~AR: The< pu:r:pose of introducing this into the record .. , ' J .. " • . . ··'I· ,. is to show--- \ MR. KELLER: Your Honor, they are brother and_;sister. ,-, THE COURT: All right. ,_ . .~ .. . MR. LIEKAR: With'the Court's permission, I'd introduce this into the record as Appellant's Exhibit "B". -------~~~~--------------------~------------------------------------ • IIi a: Ill THE COURT: For what purpose? ·MR. LIEKAR: The purpose is to show that in the latter part of 1967, the decedent, Carl DeLost, did e~tablish a safe deposit box with his sister.-putting her .on as a co-owner of that box. And to show that for a period of time before his .death~ in fact, beginning . . . . in October of 1959,_ he was periodically making what amounts to iriter vivos gifts, to his sister as his JOint tenant on shares of stock in the Alexander Co-op, and on United States Savings Bonds, Series "E". We hope to show by this· that the establishment of the two accounts which are in quesfion here are not isolated actions or . transactions by the deceperit, but were a part of a plan or an apparer t plan that we can ef?tablish from the record, that he did intend to make inter vivos gifts and they were not being. made in contemplatio of death. .~ TH-E COURT: But as far as the contents of the box itself is 0 ll. Ill a: 1-a: :l 0 •" concerned, there is nos action or dispute about that, is there? ~ MR. LIEKAR: There .is not, Your Honor. o( u ii: II. 0 . THE COURT: . Wf! will rec;eive the paper in evidence. MR. LIEKAR: If it please the Court. in agreement with Mr. Kell~r, we would stipulate that Josephine M. Renko, the sister of Carl DeLost. and the person who is the surviving joint tenant on the two accounts, which are in question, is 49 years of age. having been J' "- born on Janua~y 6, 1920·; •. • 'f • 'THR rnTTR'T• All right. ' < ! 13. 14 (At the-direction of the Court, off-the-record discussion was not .. -recorded by·the stenographer). ·MR. LIEKAR: . r' have a few other items. On the ac~ount, which • is in question with Mellon. Naqonal Bank anq Trust Company,. that is the appraisal which is dated November 20, 1968,. I have here photostatic copies of the savings account cards. The one with reference to this particular account, the account being Number 2502 which' shovys that it was open on August 4, 196 7. Then on the back of :~.th~ sig·na.ture card, and on the signature card there does appear . . the name Josephine M. Renko and Carl M~-:: 'DeLost.. On ' the back of that card there is a note typed on the.-bottom that says that this account was transferred from Passbooks 2215 and 2355, . father deceased, July 29, 1967, changed accounts to brother and sister. The initial deposit being $3,-146.40. And with reference to that, that note which ~efers to the new account being transferred · from several other·a:ccounts, · 2215, that showed---1 have a photosta ic copy of it---showing that that account was in a name of Joe DeLost < nd daughter, Mrs. Josephine M. Renko .. And that· h_ad been establishec on December 6, 1950. -I don't know the amount of that particular one, but thEhtotals of the two was $3, 146.40 on the· time of transfer to the brother and sister. Then the other account which was transferred ... . . ~· i~to 'the account in questio'n·.shows that it ~as closed on August 4, · ·• t-t ~ .~ , , ~, t "' · ·· ~ ~' .. I. ' ~ z ~ ~ > Ul z z 1&1 II. i g. ~ z X Ul ~ ~ . ,.: u a: ... Ul 0 .J ~ ~ 0 ::l .... :t ... .... N ui a: 1&1 .... a: 0 0.. Ill a: .... a: ::l 0 CJ .J ~ u· i.: ... 0 15 1967, and opened May 19, 1958. It was in the name of Carl M. DeLost and Joe DeLost, Senior. The .Purpose of these two isJ to shoVI that that account is comP.os ed of two funds., one which was owned by Mrs. Josephine Renko as the surviving tenant of the ·account which she held jointly with her father and composed of funds from an ·account which was jointly held by Carl DeLost, the decedent, and his father before him; that the money going into this account, 2502, which is. in question, is composed of two separate funds. One owned by the decedent and one owned by .Josepheine M. Renko. MR. KELLER: . Your Honor, I would like to attempt a stipulation here since Mr. Liekar h~s given us the origin of the funds in the Mellon Bank account. It is. my understandip.g, and I would offer to stipulate and agree ori·the record with Mr. Liekar that the origin of the funds in the Slovenian· Bank account was as follows: TtJat those funds were subject to a prior joint savings:accgunt between the father, Joseph De~ost, Senior, and .. ·i T .. Carl M. Delost, a_nd t~at this money'became the sole pr~perty.of "' • • ... ; ' t ... '£ Carl M. DeLost, our d~ced~~~t, on the death of the father on July .. , 29, 1967. And that thereafter, IV!:r. Carl Delost added the name . ' ' of his sister, Mrs. Renko, to this account. THE COURT: When ,thereafter? MR·. LIEKAR:: On March. 28, 1968. MR. KELLER: As a joint tenant. l\trR T .TFK A R • If it please the Court, I would introduce further ~~--------~~------~------------------------------------------------------ I. I • ' .. 16 into evidence the signature ca~d .of Slovenian Savings and Loan Association for Account Number 5718, showing the signatur_e of Carl 1 ~ z < ~ ' ,.. . ~ ~ ·z Ill II. i 0 1-Cl z X Ill < M. DeLost, which appears ion the first line of the signature card·::. and JosEphine M. Renko, which appears on the second line of the . .. ~ - signature card. And this signature card has typed on it the usual ' . language showing that the account was a joint account subject to withdrawal by either party . . Mr. Keller has indicated that he has no objection • to the introduction. ~ MR. KELLER: I have no objection,. Your Honor, to the introduction .: (J ii: ... Ill 0· .J < .u i5 of these photostatic copies of the various signature cards which have · ·. been offered in evidence . ·~ THE COURT: . They a're _admitted in evidence and made part of vi a: Ill 1-0: 0 a.. Ill a: l-It :J 0 u •.J the record. (At the direction of M~. Keller, off-the-record discussion was not recorded by the stenogr@lpher). < MR. 'LIEKAR: u iL :If it please the Court, to. further the purpose of II. 0 .. t~is testimony, as I see it, ~6. show that Mr .. DeL9st was. not contem t i'' -,. • • ~ • ~· i~ • r plating death and not making a transfer in doing anything of death, . ' I have a security agreement which was executed between Carl M. ' .I ' ' ) DeLost and the ! ·p~nnf'ormer Federal Credit Union, dated April -->~-. ' • ' 11, 1968, which shows the borrowing of the sum of $_3, 235.00 for ' p ~ the pur~ of a 1968 Oldsmobile Toronado, two-door hardtop, and ,---------------u------------------------------------------. ----------------------------- - • • ~ z o( ~ . that it called for payments of $89. 86 per month. plus interest. beginning, the first payment to begin May 11. 1968. J would offer that into· eyidence for the purpose of showing the state of mind of Mr.-DeLost on April 7. 1968, whiCh is subsequent to the date of his 'will and subsequent to the es.tablishment of these various 'accounts which are in ,question. )> ~ MR. KELLER: If it please the Court. we would object to the z 1&1 II. i 0 ... 0 z X. U) o( ~ ' admission of this for the reason that we don't think that it shows a state of mind. One might argue just as well that Mr. DeLost intendEd to drive a good· c.ar for the last few months of his life as that he ..: 0 E was l;myip.g this with the intention of completing a schedule of paymer ts. 0 .J o( 0 0 ::l .., .:t· ... ... N IIi 0: Ill ... 0: 0 II. Ill 0: ... 0:: ::l 0 It should also be stated that he insured the thing so that it would be -.paid up at .the time of his death. and it v.:as paid up. And so we don't think that his entering into an acc·ount of this kind some six months before the date of his death shows particular ;sitate of mind one way or the other . ~ THE COURT: Do you have the agreement? < 0 ii: II. 0 MR. LIEKAR: Yes, sir. How.do you show a man's state of mind other than by outward manifestations or actions which manifest what his mind and intentions are? THE COURT: It's all argumentahve. We are going to overrule r f / ~ , ' .. the objection.and•receive the exhibits in evidence. ' ( : .. ~-·. r ., n = ... • • ' • The Court feels '• that it is a matter of the.weight of the whole thing as compared with all the other circumstances ... And counsel can argue ... 17 r---------------~----------------------------------------~------------------------ 18 r=======~======================================~===' • z· o( ~ >-Ill z z Ill a. i 0 I-C) either way. We will receive it in evidence. MR. KELLER: If it .please the Court, I understand Mr. Liekar's . _predicament and we certainly don't want to hinder him in putting into the record any evidence which bears definitely one way" or the other. It's just that we think we should keep ;out of the record things which do not indicate clearly one way or the other and we think that this is subject to argument that he did not contemplate death or that he did contemplate death equally well. z THE COURT: As the Court has stated,~ it is argumentative either X Ill o( ~ ..: u i ~ c -' ~ u 0 :J ., :t 1-r-Ill ui D:: Ill 1-D:: 0 Q. 1&1 D:: 1-D:: :J 0 u .J ·-c u ii: 1&. 0 way. We feel that the Court should have all surrounding circumstances brought to its attention as far as they may be, so that the Court can determine what the facts were at the time of the death. That is . the reason that we overrule the objection . 'M~-... LIEKAR: I have nothing further to present, Your Honor. THE COURT: Mr. Keller, did you wish~o present any testimony? MR .. KELLER: No, sir. We think that the record~ 'based on the testimony already adduced and the papers before the. Court, will permit the Court to make the pro per _adjudication. THE COURT: If counsel desire to file a memorandum with the Court in any of the problems raised in 'the hearing , they may do . so within 15 days . .. ' MR. KELLER: Your Honor1 I wanted t\/ make just one point here ' ; ' ,_. and it may already have ~occutr'e9·· to .th~ ·C~urt~" b~t just so that I ... L_ ____________ ~L-----------------------~------------------~~----------------------_L __ I • ~ z < ~ )o Ul z z 1&1 II. z 0 1-Cl z :r Ul < ~ make this statement on the record, regarding the time· of the taking of ·fhis appeal as it may apply to the Mellon Bank account, we don't .think that the finding of the later will is material because this is a non-probate asseL · Mr. Liekar has already indicated that the notice of the appraisal on the Mallon account was made in November . f .· and that Mrs. ·Renko received that and it was her obligation if she wished to appeal it to see that the appeal was entered in time and in tim'ely fashion. There i~ no neglect. or~: the part of the executor ·. based on the fact that m later becomes an ~xecutor. This is a duty of the recfpient, th~ joint owner, and we think that in this case that ...: u a: the error is that of the claimant, not of the personal representative. Iii 0 ~ THE COURT: And when the appraisement is made, to whom is u 0 =: the copy of the appraise~ent sent with respect to representatives :t ' .... " ~ of the estate? ui 0:: ~ MR. KELLER: 0 D. Ordina:r:ily the representatives of the estate get a 1&1 0:: copy of 'the .appraisement, but if it's a non-probate asset, the joint .. ~ ..,. ~ ·~ ... ~_J, • 19 1-0:: :::J 0 0 ..1 < oJI'.IJ. •• .; ,,; ' . '-' , .... I ~ .~ > • > ' • ' ~ • tenant:', who surviv'es to the beneficial use of the account· is so notif ed. ij' ii: II. 0 This did occur in this case. '-.. MR. LIEKAR: In filing the Inventory, it is included in the Inventory 1 .• • .... as jointly-held property~.~ ,To ;that .extent, tlle personal representativ~ or executor is required to make a determination as to what assets . . are part of the estate to be administered or not administered and . ' to :return for Inheritance Tax purposes the jointly-held property because--- • j • THE COURT: That was done here, wasn't it? That was included in the Inventory?· · MR. LIEKAR: . I did that, yes, after I was appointed executor and I filed the Inventory in January of the following year, 1969 . . THE COURT: I think the Court has all the relevant facts. {l!e :!: z o( ~ will adjourn~ > Ill z z 1&1 II. (Proceedings Closed). i 0 .... ' 0 z ::c Ill· o( 3: ..: ' •' ~ Transcript completed ~ Aprg 11/,_1969 't; ' . ·i • • • ~ :, \ . """" • t f . . .., .. !" t ~· . • "' c ;.J .o( U· c ~ ., J: .. ,.... w IIi 0: '1&1 .... 0: o. Q. Ill ' . ,.-1 j. ·' ''' .. .. 0: ' ' ,' •. li: fully a~ c.ccttrotoly in the notes tohon by Ge 031 tbo hcnil"tn;,; of tao nbovc ~ ' 0 . ' ,• u ' ' ' ~.cnuoo, nn(l tl'~t thio cop;y !a o eorrect trnnacript a1 tho ooma. u iL II. 0 The i'Qt'080in::J :rocord of tho proco . ., ·inaa upoQ tho hcaJ:tug of tllo above ceuos 1G u<a~oby npprovotl ond dtractod to J:.o filed. G-~·~--. -~ tli'b--- Date: 20 I i ! :. ,. !")~ :.11,'(. . ' ,, :j f ~ ,.· \· ~ f'\,J U'j I 0 ~ ~ "",j tl,. "'-t ~.~ ..... i • ,.... . -I~ ~ t.;;:_,. "~-->If'~ .{,:) ' ,. c._ !~:~.: l.t .. . o :i,J,_,j (;;) ?; .,J fJ?' ,Q w ... .1 ..<;, ...... <'>..J iJ--J f':!• t.!d ~-I<= 4!~., U'J ...... ._J .':::!¥• t,r; :....._t <:::;) {/J "t' ~~,A· 2::: (;.rJ ..... ~ trJ ........._ b.:; LU ~ ~ i..L'* t.Q Q; -- ·. . ·. \ ' . Jl ...... > F <' 1 , ~. ' < .. ' -~ ~ .. "::!.;l; ,., I ... •· '( ·~ 'A. I • t'd .• r.;. • f 't . . . .. .... i. \<.· ., . .,.t .. w ;·~ ' .d.: <";1(1j ''~·, t . 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