HomeMy WebLinkAboutOC1969-0340 - ESTATE OF TURRITo my aunt,Tina Merusi,the sum of One
To Mary Ellen Tatro,the sum of One Thousand
I direct that all my household goods be distrib-
(f)
(c)To the First United Methodist Church,
(g)
Pennsylvania,the sum of One Thousand ($1,000.00)
2.
/except household goods,I give,qevise and bequeath,equally,to
my niece,Margaret Ann Collinet,and to my(niece,Janet Lee
.DeLuca.
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uted to my niece,Margaret Ann Collinet.
4.I make the following bequests to the persons
3.All my jewelry and articles.of personal use,
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conveniently may be done,pay all my just debts and funeral
..;-0/<(b)To Mafalda G.Ferrari,t'life of Louis Ferrari,~~the sum of Twenty Thousand ($20,000.00)Dollars.
Will and Testament,hereby revoking and making void all former
expenses.
hereinafter named,free and clear of all State and Federal
1..I direct that my Executrices shall,as soon as
Wills by me at any time heretofore made ...-~
Washington County,Pennsylvania,make and publish this my Last
~(d)To my cousin,Dolores Jones,the sum of One~/Thousand ($1,000.00)Dollars.
WILL OF INEZ M.TURRI
If Inez M.Turri,of the City of Monongahela,
/iJ?)(e)To my cousin,Diano Merusi,the sum of One.-./
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,.Thousand ($1,000.00)Dollars.U!7
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If)~~/Thousand ($1,000.00)Dollars.!.()//~~(i~1J
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{-o!(Monongahela,
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Dollars.
Inheritance Taxes:
(~~;1~(a)To my cousin,Orlando Me~usi,the sum of One
.~---~.Thousand ($1,000.00)Dollars.
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($1,000.00)Dollars.
after enumerated.This trust shall be determined when the said "
Michelle Collinet attains her majority.
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I will and bequeath to my sister,Margp.ret(i)-_._.----.:.-~~"(~Oc;l ~/·:~retti,the sum of Twenty Thousand ($20,000.00)Dollars,and I
!v jJ<J o /cv~~,/(6~direct that my Executr{ces shall pay said legacy as soon after
my death as the administration of my estate shall permit the
(h)I will arid bequeath the sum of Ten Thousand
($10,000.00)Dollars to my step-grandniece,Michelle Cbllinet.
...------~¥-;::;;?h the event that the said Michelle Collinet has not attained
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/~..--1 d ~~/./her majority at the time of my decease,I direct that the saidb'~(()OP---/'.
---~...-.legacy shall be paid to the Testamentary Guardian hereinafter
named,in trust,who shall have all the powers and duties herein-
payment thereof to be ~ade.
(j)I will an'd bequeath to my niece,Margaret Ann
Collinet,the sum of Twenty Thousand ($20,000.00)Dollars,and I
direct that my Executrices shall pay said legacy as soon after
my death as the administration of my estate shall permit the
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payment thereof to be made.
I wl~l and bequeath to my niece,Janet Lee(k)------•••../-to)6;'''j
/{;foo ~/'1r~,eLuca,the sum of Twenty Thousand ($20,000.00)Dollars,and I
/DPo'o '~..,/•(JJ "'-//'d~rectthat my Executrices shall pay said legacy as soon after
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my deatl).as the administration of my estate shall permi·t the
payment thereof to be made.
(1)I will and bequeath to the Trustees of my
trust however,the sum of Three Thousand ($3,000.00)e~'1~"Estate,in"/P,~(..'.Dollars,to
f)~/._/.unexpended,
invest the principal and such income as may be
and to reinvest the same,from time to time,in such
securities or investments as said 'J;'rtistees may deem most
advantageous;to use the income therefrom for the maintenance and
upkeep of the burial plot of myself and my husband,Anqrew K.
Turri,in the Monongahela Cemet-ery,and for the purpose of keeping
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";'and maintaining the monument erected thereon in a clean and
substantial cOndition.
5.All the rest and residue of my esta·te,real,
personal,and mixed,I give,devise,anq bequeath unto my Trustees,
hereinafter named,or their SUccessors,in Trust,for the fbllo~N-
,ing uses and purposes:
(a)To invest the princip~l and such income as
may be unexpended and to reinvest the same from time to time in
such stocks,bonds,mortgages,securities or other property as
they may believe advisable,not being limited to classes of
securities or investments in which.Trustees are authorized to
'invest Trust funds under the laws of the Commonwealth of Pennsyl-
.vania.
(b)To take and retain as an investment,without
any duty of diversification,any and all securities and other
property,real or personal,received by said Trustees,or their
"successors,from my estate.
(c)To pay fifty percent (50%)of the net income
.from said Trust to my sister,Margaret Toretti,in quarterly
installments,for and during the term of her natural life and,in
addition thereto,upon.the fifth anniversary of my death,to pay
to her the additional sum of One Thousand ($1,000.00)Dollars
from the principal of said Trust,and a like and equal sum on the
anniversary date of my death every five years thereafter,In the
event that fifty per cent (50%)of the net income from the Trust
herein established shall not equal the sum of Three Hundred Fifty
($350.00)Dollars per month,then,I ~o hereby direct·that my
Trustees shall add from the principal of my estate such sum or
sums of money which,together with fifty per cent (50%)of the net
income therefrom,shall aggregate the sum of Three Hundred Fifty
($350.00)Dollars per month.,Upon the death of my said sister,
Margaret Toretti,I direct that the income from said'Trust shall
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be equally divided between my two nieces,Margaret Ann Collinet
and Janet Lee DeLuca,for and during the term of their respective
natural lives.In the event of the death of the said Janet Lee
.DeLuca,the net income payable to her during her lifetime,shall
then be distributed to Margaret Ann Collinet,or her issue;~nd
in the event of the death of the said Margaret Ann collinet,the
income payable to her shall be paid to my grandnephew,Charles
Edward Collinet,sUbject,hmvever,to the provisions hereinafter
stated as to the termination of said Trust.
(d)To pay thirty-five per cent (35%)of the net
income from said Trust to my.niece,Margaret Ann COllinet,in
quarterly installments,for and during the term of her natural
life and,in addition thereto,upon the fifth anniversary of my
death,to pay to her the additional sum of One Thousand ($1,000.00)
.Dollars from the principal of said Trust,and-a like and equal
sum on the anniversary date of my death every five years there-
after,and,upon her death,the income payable to my said niece,
Margaret Ann Collinet,shall thereafter be paid to my grandnephew,
Charles Edward Collinet.
(e)To pay fifteen per cen~(15%)of the net
income from said Trust to my niece,Janet Lee DeLuca,in quarterly
installments,for and during the term of her natural life and,in
addition thereto,upon the fifth anniversary of my death,to pay
to her the additional sum of One Thousand ($1,000.00)Dollars
from the principal of said Trust,and a like and equal sum on the
anniversary date of my death every five years thereafter,and,
upon her death,the income payable to my said niece,Janet Lee
DeLuca,shall thereafter be paid to my niece,Margaret Ann
Collinet,or her issue.
(f)In the event that my sister,Hargaret Toretti,
my niece,Margaret Ann Collinet,and my niece,Janet Lee DeLuca,
shall all predecease me,then,'I direct tha~the income from said
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has b~en attained by the said Charles Edward Collinet.
(h)In addition to the above provisions,the
of thirt,y (30)years.In the event that he shall not have
attained said age,the trust shall be continued until such age
Uoon the qeath of..Margar~t 'A~I'l.Colline_t and,Jane·t Lee beLuca.
Trust shall be paid to my nephew,Charles Edward Colli.net.
(g)The Trust herein established shall continue
during the lifetime or lifetimes of the said Margaret Toretti,
the survivor thereof,the principal of said trust,together with
any accumulated income shall be paid 'to the said Charles Edward
COllinet,provided,hmvever,that he'snall have attained the age
Trustees shall pay,for the benefit of any beneficiaries named in
said Trust"so much of the principal and/or.income from said Trust
as in the sole discretion of the Trustees may be necessary to
,provide for the welfare,maintenance and support of the said.
beneficiary,or beneficiaries,and such amounts as may be necessary
to aid such beneficiary,or beneficiaries,in any situation where
money is heeded,including hospitalization,medical attention,
and relief from emergencies 'and distress.
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(i)I hereby direct that neither the income from
said Trust fund,nor the corpus thereof,shall in any way become
subject to or liable for the debts,liabilities,creditors,
assignme~ts,pledges,contracts,or anticipations of any benefi-
ciary named in this Hill or Trust,or any persons who shall acquire
.an i-nterest therein,under the terms hereof,nor to any at:tachment
or execution for any claim of any kind or nature.
6.I direct my Executrices and/or Trustees to pay all
Inheritance,Estate and Legacy Taxes to which my estate,or the
transfer of any property hereunder may be~subj~ct,and to charge
,
such taxes as a part of the expenses of administration;except,
however,that in the absolute discretion of my Executrices and/or
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Trustees,such ta}(es may be paid immediately,or the payment
of taxes on future or remainder interest ~ay be postponed until
the time possession thereof accrues to the beneficiaries,in
which event such taxes shall be p~i4 by the Trustees out of the
principal of the Trus.t.
7.I hereby authorize my Executrices and/or Trustees
to convert into money any real estate mvned by me or in which I
may have an interest,and for such purposes,I do herel:>y autho-
rize and empmver my Executrices and/or Trustees to sell and convey,
in fee simple,all my real estate,in whole or in parts,either at
public or private sale or sales,without any liability to the
purchaser for the application,non-application or .mis-application
of the purchase money,and to execute and deliver all such deeds
or other assurance's as I could have done if living,and pending
such sales,I hereby authorize and direct my Executrices and/or
Trustees to lease my said real estate,in whole or in part,upon
such terms and for such rentals as mv Executrices and/or Trustees
shall de~m most advantageous to my estate;provided,however,
.;that my said niece,'Ma!garet Ann Collinet,is hereby given the
.option to purchase;either my residence situate at No.1371 Fourth
Street,or my other house situate on Corrin Avenue,both in the
Second Ward of the City of Monongahela,Washington County,Penn-
sylvanla,at fifty per centum (50%)of the appraised value thereof
as determined for.Inheritance Tax Purposes by the Commonwealth of
Pe~nsylvania;such option to be exercised by written notice given
to my Executrices within one (1)year from the·date of my decease.
8.I do hereby empower and direct that the Testamen-
tary Guardian of the Estate of any minor who shall be entitled to
share in my estate shall distribut~the net iricome therefrom and
so much of the principal as in the sole.discretion of the said
Guardian may be necessary for the support,maintenanc~,welfare
and education of such minor beneficiary or beneficiaries,either
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"by making payment to him or her directly or to the Guardian of
the person and without liability on the part of the Testamentary
Guardian to see to the application of such payments.
9.The fiduciaries of this my said,Wil1 either as
Executrices,Trustees or Testamentary Guardian will have the
following powers in addition to those vested in them by law and
exercisable without Court approval·so to do:
(a)To retain any or all of the assets of my
estate,or any Trust created hereunder,vlithout any duty of
diversification.
(b)To invest and reinvest in stocks,bonds,
mortgages,securities,or other properties "real or personal,
specifically including any common trust fund,without being
limited by any statute relating to investments ~y fiduciaries,
(c)To sell at public or private sale,to exchange
or to give leases for any period of time upon any real or personal
property,and to give options for such sales,exchanges,or
leases upon such prices,terms and conditions as in the'sole
discretion of my said fiduciary may be most-advantageous to my
estate.
(d)To distribute my estate or any trust property
to the beneficiaries entitled thereto,either in cash or in kind,
or partly in each,such allocation of assets to be in,the sole
discretion of my fiduciary.
(e)To register investments in the name of my
fiduciary or in the name of liis nominee,provided,however,that
the records of such fiduciary clearly lndicate the trust to
which such investments belong.
(f)To borrow money for purposes of any trust·
hereunder,either from the banking'department of any corporate
trustee or.from ot.hers,or from any separate trust here,in,and
to mortgage or pledge any.part of my estate or any trust property
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.as collateral therefor.
(g)To vote by person or proxy any investment
owned by my estate or in any trust and to exercise or sell any
rights of subscription or other rights in respect thereof,and
t~participate in any liquidation,reorganization or merger of
any corporation whose investments are so held.
(h)To compromise any claim or controversy
affecting my estate or any trust hereunder';to file all tax
reports and to represent my estate in any matter before the
United States Treasury Department,to employ counsel and
accountants and to do all matters or things required in the lawful
administration of my estate.
10.I do hereby appoint ~1a'rgaret Toretti and Mafalda
G.Ferrari as Executrices of and Trustees under this my Last Will
and Testament.I also appoint Mafalda G.Ferrari as Testamentary
Guardian of the Estates of any minor or minors who shall be
entitled to share under the provisions of this Will.In the event
of the death of the said Mafalda G.Ferrari,I hereby appoint
Margaret Ann Collinet as such Testamentary Guardian.
I do hereby authorize and empOlver my said
Trustees and/or Testamentary Guardian,in the event'of illness,
failing health,old age,or any other good cause appearing to any
of them,to appoint some suitable person or persons to execute
the trust and guardianships herein created.In the event of a
failure to so do,I do hereby appoint the Western Pennsylvania
National Bank as Successor Trustee and Successor Testamentary
Guardian hereof.Said Successor Trustee and Guardian shall succeed
to atl the powers and dutie~herein given or granted.
11.I direct that the probate proceedings in
connection 'with my Last Will and Testament and all legal matters
conne~ted with the settlement of my estate shall be conducted
by my counsel,Joseph L.Hoffmann,of Monongahela,Pennsylvania.
IN WITNESS WHEREOF,to this my Last Will and Testament,
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.-I Inez M.Turri,the
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and seal this .~;t'---'
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typewritten on nine sheets of paper,
Testatrix,have hereunto set my hand
day of F~brq~ry,in the year of our Lord.one thousand nine
hundred and sixty-nine.
Signed,sealed,published,acknowledged and declared
by the above named Testatrix,Inez M.Turri,as and for her
Last Will and Testament,in the presence of us~who,at her
have -hereunto subscribed our names as witnesses hereto.
request,and in her presence,and in the presence of each other,
t:,3-~9-3'1D
Affi~nuit (@f iExrrutnr (@r i\~milttstrntnr
~tatr of JruuByluauta.t 55:
enouuty of BaBlltugtnu \
Personally before me,the llndersi~ned a\lthority,;:t N.Q..t.A.r..M P..J.I.b..l.i..c.:::in and for said
IV)ar9al"et lore1:t 1 and Mai a1da (;i.•County and State,appeared 'P.err.a.r.;-who,beIng duly
sworn according to law,deposes and says~that they is the executor w.x:xW>iwxtx~cxrxof the estate of
.1N.~..1,.M.,.T..U.RR..t..2 deceased,that the foregoing schedules constitute a
It ' t T d .tfth I d Itt f InezM.Turri~comp e e !Dven or)an appraIsemen 0 e rea an persona es a eo ,
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~~:litem made by the above named Executor Administrator'4 a4d 1;~'
:::l Cl '0 S d b 'b d b f h'24t h 1 ~a.z ,..c:worn an su scn e e ore me t 1S .~1_~t"y··~~·:::::··~~:~;;~~~~··INS;:~~£;;~·:
'g ~~~.An inventory must be filed within three months after appointment of personal representative.
u,j ~~~.A supplemental inventory must be filed within thirty days of discovery of additional assets.E~5:s.1 Original and 2 Copies and 2 RCRI-34,Under $10,000;1 Original and 2 Copies and 2 RCRI-33,
ii5 ~c.J ~Over $10,000,including Copy of Will;1 Original and 3 Copies and 2 RCRI-33,Over $50,000,in-
:E ~:E 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
lJuufutnrg nub l\pprnisrmrut of the goods and chattels,rights and credits which
were of I.N.E.Z ,M.,I.!J..RR.1."late·of :t.h.~..~..C..Lt,X Q..f.....J:1.Q.n.Q.n.9.9..b..~.1~..2 ..
Washington County,Pa.,taken and made in conformity with the above affidavit.
PERSONALTY:Western Pa.National Bank~Monongahela~
DOLLARS CENTS
Pa.~Savi ngs Account No.29293
Pittsburgh National Bank~Monongahela~Pa.
Savings Account No.161
Pittsburgh National Bank~Monongahela~Pa.Checking
Account No.5-536947
Western Pa.National Bank~Monongahela~Pa.
Checking Account No.042-348-961
11~246 32
15~200 00
1 ~082 90
2~943 35
5~097 84
Western Pa.National Bank~Monon9ahela~Pa.
Checking Account No.042-352-799
Western Pa.National Bank~Monongahela~Pa.
Checking Account No.042-403-915 3~501 52
1 United States E Bond -$50.00 Issued Sept.1 ~1942 87 48
1 United States E Bond -$25.00 Issued Sept.1 ~1942 43 74
1 United States E Bond -$100.00 Issued Apr.1 ~1943 174 96
United States E Bond -$25.00 Issued Sept.1 ~1942 43 74
United States E Bond -$25.00 Issued Sept.1 ~1942 43 74
1 United States E Bond -$25.00 Issued Sept.1 ~1942 43 74
1 United States Treasury Bond -$100.00 2 1/2%
1967-72 Dated 10-20-1941 Int.payable 3/15 &9/15
@ 89.31 89 31
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Philadelphia Transportation Company Bond -3-6%Series A
due 1/1/2039 called November 1,1968 1,035 00
Coupons.53 &54 attached 2 .'50
Accrued interest on Coupon 55 88
1 United Sta te s Treo.$ury Bond $100.00 2 1/2%\1\".1967-72 Do.ted 10-20-41 lnt.pa,}'o.?le 3/15 &9/15
@ 89.31 89 31
Coupons 53 &54 attached 2.-50
Accrued interest on Coupon 55 88
·,
Un i ted State$Trea sury'Bon d $50 Q•00 dq ted 10/20/41
2 1/2%1967-72 Int.payable 3/15 &9/15 @89.10
Coupons 53 &54 attached
Accrued interest on Coupon 55
1 United States Treasury Bond $1000.00 d~ted 9/15/43
2 1/2%of 64-69 Int.payable 6/15 &12/15 @ 97.687
Coupons 47, 48,49 &50
Accrued interest on Coupon 51
200 shares common stock of American Can Company,
N.J.Corporation P.V.$12.50 NYE ~$53.875
Dividend payable 2/25/69
1192 shares common stock of American Telephone and
Telegraph Company N.Y.Corporation NYE @ 52.25
136 shares common stock The Borden Corporation
NIJ.C~rporation PVP.$3.75 NY£@ 30.25
150 shares common stock of BurrQug,hs Corporation
Michigan Corporation P.V.$5.00 NYE @ 236~875
Dividend payable Jan.20,1969
Gas &
56 shares common stock Cincinnatti Electric CQ.,
/Ohio Corporation p.V.8.50 NYE @ 28.50
Dividend payable 2/14/1969
lnterest Coupons attached
Metropolitan Life Insurance Company Contract No.
262322 R.B.Balance due
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445 50
12 50
4 40
976 87
62 50
5 90
10,775 00
11 0 00
68,282 00
4,114 00
35,531 25
37 50
1,596 00
19 60
151 50
2,057 42
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United St&tes ~nterest Coupons
Commonwe~lth of Pennsylvan1&-License refund
288 shares common stock of Cities Service Company
Delaw&re Corporation r.v.$5.00 NYE @ 61 3/4
Dividend payable Feb.2,1969
50 sh&res common stock of Consolidated Edison
C~mp&ny of New Yor,Inc.New York Corporation
p.Y.$10.00 NYE @ 34
90 63
10 00
17,784 00
144 00
1,70000
32,660
50
00
26
00
75
55
25
00
00
95
00
00
00
50
40
70
1,681
20
2,265
8
9,015
50
7,500
105
5,900
1,996
26
10,287
107
Payment ~1ar.5,1969
66 shares common stock of The Columbia Gas System,
Inc.,Delaware Corporation p.y.None NYE @ 30 1/4
Dividend payable Feb.14,1969
200 shares common stock Duquesne Light Company
Pennsylvania Corporation p.V.$5.00 NYE @ 29 1/2
200 shares common stock Equitable G&S Company
Pennsylvania -Corporation p.y.8.50 NYE 2 39 1/2
Dividend payable Mar.1,1969
127 shares common stock General Motors Corporation
Delaware Corporation p.y.1 2/3 NYE @ 81.00
Dividend payable Mar.10,1969
57 shares common stock SCM Corporation New York
Corporation P.V.$5.00 NYE @ 39 3/4
Dividend payable Jan.23,1969
30 shares common stock The Toledo Edison Company
Ohio Corporation p.y.$5.00 NYE @ 33 5/8
Dividend payable Jan.28,1969
1 sh&re 4%Pref.stock West ~enn Power Company
Pennsylvania Corporation p.Y.$100.00 NYE @ 70 1/2
1136 shares common stock Western Pennsylv&nia N&tional
B&nk Federal Association p.V.$5.00 Over the Counter
Wall Street Journal @ 28.75
721.221 shares common stock Wellington Fund,Inc.
@ 12.50
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8880 "75
7 50
.;I "t·
30 sh~re$common stock f.W.Woolwgrth CQ.
New York Corporation P.V.3 1/3 NYE @ 29 5/8
Dividend p~yable Mar.3,1969
1 share common stock Monongahela Valley Country Club
p.V.$200.00 1133 Country Club Road,Monong~he1~,
Pa.15063 Not listed on any market M~rket v~lue
1964 Oldsmobile Sedan -Sale price
J.C.Penrod -Account v.decedent
1 Diamond ring
1 lot Jewelry
1 lot furniture
100
800
1 ,100
1 ,500
150
1 ,500
00
00
00
00
00
00
$262,380 59
REA~TY:2 parcels -first Ward,Monongahela,
Pa.,fronting 179 feet,more or less,on Main Street
and extending back 90 feet to Alley;Sold to
Elmer C.Vickers -June,1969
Parcel of land known as N9.1308 Corrin Avenue,
Second W~rd,Monongahel~,Pa.Sold to Bernard
Affinito,et ux
Parcel of land known as 1371 fourth Street,
Monongahela,Pa.Sold to Margaret Collinet and
Charles E.Collinet,her husband
25,000
23,500
24,000
$72,500
00
00
00
00
Tot~l Personalty
Tot~l Realty
Total Assets
$262,380.59
72,500.00
$334,880.59
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INEZ M.TURRI
First and Final ........Account of......--___--__---_-.
161111i3}IuaIIIa :I-"'Ud.~:v
.$-~3 b.$P~dc:eeJ{"'is
Register and Ex-Officio Clerk of O.C.
ESTATE OF
And now to wit ..
for confirmation.
NO t:..?..=~:.;z.~~..~..Q .
19........,the within account presented to the Court
..............J..Q.§.~p.h ~.~H.9..:f.fm?.Dn .
Monongahela,Attorney for Accountant
n _.l-__-=__~.~
Margar.et...T,ore.t.t-i...and..·JV!-a.fal-d·a···G·.·····
.f.~.:rJ:.?*'-;i,.L.Ex.~.c.u.tx:ic.e.s····of...th@ ...La-st .
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Turri,deceased.
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The Court is respectfully requested to determine
proper distribution in this estate.
l
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTy,PENNA.
ORPHANS'COURT DIVISION
IN RE:
ESTATE OF
~INEZ M.TURRI,
z~~Deceased.>-IIIZZIdII.
ioI-~~BEFORE:
III~~
)
)
)
)No.03-69-340
)
)
)
HEARING ON AUDIT
THE HONORABLE PA UL A.SIMMONS,Judge
of the said Court.
..:u
~APPEARANCES:III
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::J.,TIME:
:t.."C\I
JOSEPH L.HOFFMANN,ESQ.,of Monongahel ,
Pa.,representing the Accountants.
Monday,March 18,1974,at 1:30 P.M.,EDST
(NO RE SPONSE )~
Your Honor,I received no response.
The next estate is the estate of Inez M.Turri.
,
.Is anybody in the Courtr9om interested in the
...-!
Would you announce this estate,please,Mr.Zermani?
-'11'.'•
,estate of'Ine'z M.Turri?-
MR.ZERMANI:
(Court Crier)
THE COURT:
iiin:TH E COURT:Idl-n:oII.wn:
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THE COURT:Inasmuch as Mr.'Hoffmann is out of town on so ne
f -"_•very important business,the audit of this estate has been continued
to 1:30 on April 1st,1974.
( A UDIT CONTINUED)
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~(\lUY CLad ·ec.tR~t."tn tbe notec tC~.n by me ~tbe hoarina of tl~.ebovo
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~cewo,nnd tkiOt bite copy •{\ot'tr...ct trenoertipt of tA'!o Go..e.zzIIID.
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COU~TY,PENNq •
ORPHANS'COURT DIVISION
~"
-,~'-
IN RE:
ESTATE OF
INE Z M.TURRI,~z
0(~Deceased.
>-III
ZZ1&1II.
)
)
)No.63-69-340
)
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)
HEARING ON AUDIT
zo~Cl~BEFORE:J:III0(
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.:u~APPEARANCES:
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::TIME:
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THE HONORABLE PAUL A.SIMMONS,
Judge of the said Court.
JOSEPH L.HOF FMANN,ESQ.,of Monongahelr ,
Pa.,repres enting the Accountants.
Monday,April 1,1974,at 1:30 P.M.
Some time the latter part of this month.
continuance.The papers were lost and I have to redo the account.
Mr.Hoffmann.
At this time,we have the estate of Inez M.Turri.
If it please the Court,I would request a furtherMR.HOFFMANN:
~THE COURT:1&1~II:oII.1&1
II:
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~uii:lI.o-THE COURT:Would you want me to continue it to a day certain?
MR.HOFFMANN:~ay I ask this,that I will let you Know?
THE COURT:April 30,does that give y.ou ample time?
MR.HOFFMANN:.r ,'yes.
J
THE COURT:It would have to be around 3:00 o'clock or so.
{
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MR.HOFFMANN:What about May ~st.-
THE COURT:
"'\.
-We'ca;rhake"it May 1st at 11:00 o'clock A.M.
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The toregola8 reeord of tbe proceedings upon th.heartngot,tbe
!IitrIIII-troII.III:full,afld .o.ce~ate111n tbe noten tat.on by me on the btaring of the above
tr:>ou cause,and tbet tilia copy to a correot traucript of the Game.
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above cBUDe 1t.I berQby approved eDd directed to be fUed.
'..
IN THE COURT OF COMMON PLEAS OF
WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
No.63-69-340
First Quarter Term,1974
".....
ESTATE OF INEZ M.TURRI,
Deceased.
--
PETITION FOR A CITATION TO
SHOW CAUSE
LAW OFFICES OF
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J.M.Maurizi,Esquire
BALZARINI,WALSH,CONWAY &MAURIZI
3303 GRANT BUILDING!MF7Ji PFJYLVAN'RT~~J/3/7~
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,
PENNSYLVANIA
ORPHANS'COURT DIVISION
ESTATE OF INEZ M.TURRI,
Deceased.
No.63-69-340
First Quarter T errn,1974
PETITION FOR A CITATION TO SHOW CA USE
,I
AND NOW to-wit on this 29th day of January,1975 comes J.M.
Maurizi,Esquire on behalf of Margaret Toretti,co-executrix and Janet L.
DeLuca,Legatee,and respectfully files this Petition for a Citation upon
Joseph L.Hoffmann to show cause why he should not be removed as counsel
for the Estate of Inez M.Turri,Deceased for the following stated reasons:
1.Inez M.Turri died testate on March 11,1969.
\
2.By her Will dated February 27,1969,the deceased named
Margaret Toretti and Mafalda G.Ferrari,as Executrices and Trustees of
the Estate and Janet Lee DeLuca as Legatee in addition to nine other legatee
3.The Will was filed on.March 14,1969 for probate.An Inventory
was not filed until January 24,1974 and Form RCC -33 was not filed with the
Commonwealth of Pennsylvania,Inheritance Tax office until February 7,
1974.
4.As of the date of the subject Petition,no accounting has been
filed in the subject estate notwithstanding repeated requests upon Jos~ph L.
Hoffmann to do so by legatees and the co-executrix,Margaret Toretti.Mr.
Hoffmann since October of 1973 has promised to file said accounting as
required by law but has failed and continues to fail to file an accounting.
5.This Honorable Court,upon proper notice to Mr.Hoffmann,has
set ten (10)different dates for hearing in the period from March 18,1974 to
,.
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to January 29,1975 and on each date so established,Mr.Hoffmann either
postponed or failed to appear.
6.The heirs of Inez Turri,Deceased are entitled to an accounting
and'audit and have been denied the right to same by the inaction of couns el
for the estate.
WHEREFORE,this Honorable Court is respectfully requested to
issue a Citation upon Josep~L.Hoffmann to show cause why he should not be
removed as counsel for the Estate of Inez Turri,
Res pectfully submitted,
,...•
•..,J •
CITATION
ni rriANDNOWto-wit on this:5 -day of~7 ,1975,upon
consideration of the matters averred in the foregoing Petition,a Citation is
Hereby Issued upon Joseph L.Hoffmann,Esquire,242 West Main Street,
Monongahela,Pennsylvania 15063 To Show Cause Why He Should Not Be
Removed as Counsel for the Estate of Inez M.Turri.
Return date:February 19,1975
Hearing on this matter is set for February 19,1975 at 10:30 A.M.
in Courtroom 5,0 rphans'Court Division of the Court of Common Pleas of
Washington County.Notice of this hea ring shall be mailed to each of the
executrices,heirs and counsel for the estate.
BY THE COURT:
J.
,....;.)-t•
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.,
In m~r Cl!nnrt nf arnmmnn 'ltas nf lJanqittgtntt Olnntttg.Jftttnsgluanitt
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Esta~~of ~QI ituttou ~NO.63-69-340
Inez/Turri J (.(
Deceased.))
'Q!nmmnuwtttlt4 nf Jeuunylttnuttt \nn:aruunty nf Iht1l4ittytnu .
In Re:
To:Joseph L.Hoffmann
Sur·Petition of:J .M.Maurizi
.t Qtnmmuu~Inuf Joseph L.Hoffmann
that,laying aside all business and excuses whatsoever,you do file in the office
of the Clerk of our Orphans'.Court of Washington County,a full and com-
plete answer,under oath,to each and every of the averments·of the said
I
petition,on or before Wednesday ,the'19th.day of February ..
1975 ,at 10:30 o'cl~ck~.M.,and show cause why he should not be
~Removed as Counsel for the Estate of Inez M.·Turri
,
"and further abide the order of our said Court in the premIses,
If you fail hereof,the petition may be taken PRO CONFESSO and
a decree made against you.
WITNESS the Honorable Paul A.Simmons,Judge of ·our said Court,
at Washington,Penna.,the 3rd.day of February
Clerk of the Orphans'Cour@
J.M.Maurizi Esq-~....:..:.:~.:.=.:.::..:..-:..:..=....:.._-------•
Attorney for Petitioner.;'/
(Seal)
--.
.'
l.::;
IN THE COURT OF COMMON PLEAS OF
W4\SHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
No.63-69-3400£1969
-------------------------~~~Jt?OG7
ESTATE OF INEZ M.TURRI,
Deceased.
FIRST A CCOUNT OF
MAFALDA G.FERRARI,EXECUTRIX
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Joseph L,Hoffmann,Esquire
J.M.Maurizi,Esquire
LAW OFFICES OF
BALZARINI.WALSH,CONWAY &MAURIZI
3303 GRANT BUILDING
PITTSBURGH,PENNSYLVANIA 15219
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Original -First Sheet -'Account -'Revlsed 1971
Orphans'Court Division',.~':
,.,For Bale by P.O.Naly Co.,Law Blank Publishers
435 Fourth Avenue,PUtsb?rgh,'Pa.,15219
WASHINGTON
IN THE COURT OF COMMON PLEAS OF COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
No.63-69-340 of 1969
Estate of INEZ M.TURRI,DECEASED
FIRST ACCOUNT OF MAFALDA G.FERRARI,EXECUTRIX
SUHI-lARY
SCHEDULE A
PRINCIPAL -PERSONALTY
lReceipts Pages 2 to 4 $295,803.84
Principal -Realty 72,500,00 $368,303 84
pisbursements Pages 5 to 7 229,574 55
Balance $138,729 29
SCHEDULE B
INCOME -PERSONALTY
lReceipts Pages 8 and 9 $54,225.22
Income -Realty 1,585.47 $55,810 69
Ioisbursements Page 9 55,810 69
Balance 0 00
I
SCHEDULE C
PRINCIPAL -REALTY
'Receipts Page 10 $72 ,500 00
Disbursements Page 10 None
Principal -Personalty for
distribution $72,500.00 72 ,500 00
Balance 0 00
"SCHEDULE D
INCOME -REALTY
Receipts Page 11 $10,173 50
Disbursements Page 11 $8,588.03
Income -Personalty for
distribution 1,585.47 10,173 50
Balance 0 00
NET BALANCE $138,729 29
rrHE BALANCE CONSISTS OF THE FOLLOWING:
Principal -Personalty
Cash -checking account -Equibank,N.A.$32,662 66
stock -Wellington Fund,Inc.-715 shares
@ $11.38 8,140 05
Payments on account of distributive shares -
Exhibit No.1,Page 12 97,926 58
NET BALANCE $138,729 29
-
-1-
Original.Second Sheet·Account -Revised 1969
Estate of INEZ H.TURRI,DECEASED
For Sale by P.O.Naly 00.•Law Blan'k Publishers.
425 Fourth Avenue.Pittsburg\}.Pa.15219
SCHEDULE A
PRINCIPAL -PERSONALTY
RECEIPTS
!
1974
!Jan.24 Inventory filed $262,380 59
Add adjustment to correct error in addition perIInventoryfiled 10
$262,380 p9
Additional Assets
I
1969
Apr.30 Metropolitan Life Insurance Co.
Additional settlement received on policy number
262322 R.B.277 79
Toledo Edison Company common stock
Shares per inventory filed -30
Shares per actual count -50 0 00
277 ~9.
Purchase of Assets
Stocks and Stock Rights
American Telephone &Telegraph Co.
7-14-69 stock rights 11 55
Consolidated Edison of New York
6-6-70 common stock -4 shares 90 00
Bonds i
American Telephone &Telegraph Co.
4-28-70 $3,500.00 Debentures 8 3/4%-2000 3,500 00
Loans Receivable
Joseph L.Hoffman,Attorney
12-28-71 @-6%interest paid 6-4-75 10,000 00
1-31-73 @ 6%interest paid 6-4-75 9,000 00
22,601 55
Cash disbursed to purchase the above assets 22,601 55
0 PO
Stock Dividends
Cities Service Company Common
7-22-74 -3%on 288 shares 8 shares 0 00
Western Pa.National Bank changed to
Equimark Corporation
6-19-72 -50%on 1136 shares 568 shares 0 00 ,."
0 bo
Withdrawals -Checking and Savings Accounts
1969
Har.15 Proceeds withdrawn Western Pa.National Bank
Checking Account No.042-348-961 $2,943.35.
Checking Account No.042-352-799 5,097.84
Checking Account No.042-403-915 3,501.52
$11,542.71
Inventory value 11,542.71 0 00
June 10 Proceeds withdrawn Pittsburgh National Bank
Savings Account No.161 $15,200.00
Inventory value 15,200.00 0 00
-2-
Original-Second Sheet-Account-'Revised 1969
..
Estate of
,'.
INEZ M.TURRI,DECEASED
For Sale by P.O.Naly 00.,Law Bla.n'k Publishers_
425 Fourth Avenue,Pittsburgh,Pa.15219
i L •'.
1975
July 18
Nov.10
Miscellaneous Assets
Joseph L.Hoffmann,Attorney-At-Law ~
Joseph L.Hoffmann,Attorney-At-Law
Funds advanced by order of Judge Simmons for
payment of additional fees,expenses,penalties,!
and interest charges incurred as a result of the
late filing of the federal estate tax return and
federal and state fiduciary income tax returns
13,400 PO
16,754 120
Transfer to Summary -Schedule A -Principal-
Personalty
-4-
$295,803 84
Orlginal.Second Sheet.Account ':Revlsed 1969
.',.'.For Sale by P.O.Naly Co.,Law Blank Publishers
425 Fourth Avenue,Pittsburgh,.Pa.15219
<
Estate of INEZ M.TURRI,DECEASED
DISBURSEMENTS
1969
Mar.14
Apr.21
22
Dec.31
I
1974
Jan.24
Mar.4
June 10
1975
May 2
July 18
1976
Jan.5
Administration ,Expenses
Register of Wills -letters and certificates
Gary A.Rodgers -probate costs
Washington County Reporter -advertising
Daily Republican -advertising
Western Pa.National Bank -printing checkbook
Register of VilIs -short certificates
Joseph L.Hoffmann,Esquire -attorney fees
Margaret'Toretti -executrix fees
Mafalda G.Ferrari -executrix fees
Register of wills -filing Inventory
Joseph L.Hoffmann,Esquire -attorney fees
Margaret Toretti -balance of executrix fees
Mafalda G.Ferrari -balance of executrix fees
Equibank,N.A.-duplicating records
Joseph L.Bender,C.P.A.-accounting services
Joseph L.Bender,C.P.A.-tax services
Joseph M.Maurizi,Esquire -attorney fees
Joseph M.Maurizi,Esquire -attorney fees
Joseph L.Bender,C.P.A.-accounting services
:;;21 50
20 00
14 00
12 50
4 00
3 00
24,000 PO
4,000 00
4,000 00
46 50
8,800 PO
4,372 PO
4,372 PO
86 PO
2,388 pO*
1,000 pO*
3,850 00*
1,750 00*
1,500 00*
$60,239 50
*Reimbursed to estate by Joseph L.Hoffmann,Esquire
1969
May 9
Loss on Sale and Conversion of Assets
Net proceeds sale
United States Treasury Bonds
$1,700.00 - 2 1/2%1967-1972
Inventory value
$1,758.77
1,783.68
Telephone
Common
-5-
__92 ~l
-432 ~2
-697 ~7
-1,149 ~6
-1,052 fl7
7,569 33
-'/5"6t:r 53
1,790.00
$60,712.67
68,282.00,'
$983.38
1,681.25
$3,061.53
4,114.00
$640.54
$456.03
888.75
$3,407.69
3,500.00
$1,700.00
90.00
proceeds sale
1192 shares American
&Telegraph Company -
Inventory value
proceeds sale
136 shares Borden Company -Common
Inventory value
proceeds sale
50 shares Toledo Edison -Common
Inventory value
proceeds sale
54 shares Consolidated Edison -
Common
Inventory value -50
6-6-70 purchased - 4
proceeds sale
30 shares F.W.Woolworth Co.-
Common
Inventory value
proceeds sale
$3,500.00 American Telephone &
Telegraph Co.Debentures - 8 3/4%
2000
4-28-70 purchased value
Net
Net
Net
Net
Net
lNet
1975
Sept.8
,1974
Feb.22
Original-S~cond She!'t-Account·-Revised 1969
Estate of INEZ M.TURRI,DECEASED
For Sale by,P.O.Na!y Co.•Law Blank Publishers
425 Fourth Avenue,:Ittsburgh,Pa.15219
Sept.9 Net proceeds sale
3.4 shares West Penn Power Co.
4.50 Pfd.exchanged for 3.4 ~hares
of Allegheny Power Systems -
Common $45.84
Inventory value 70.50 ~24 66
Oct.2 Net proceeds sale
296 shares Cities Service Company -
Common $12,483.58
Invento:rY value 17,784.00 5,300 ~2
Net proceeds sale
56 shares Cincinnati Gas &Electric -
Common $897.83
Inventory value 1,596.00 698 17
Net proceeds sale
58 shares SCM Corporation -Common $610.51
Inventory value 2,265.75 1,655 24
30 Net proceeds sale
66 shares Columbia Gas Systems -
Common $1,555.74
Inventory value 1,996.50 440 76
Net proceeds sale
200 shares Duquesne Light Co.-
Common $3,347.92
Inventory value 5,900.00 2,552 08
Net proceeds sale
200 shares Equitable Gas Co.-
I Common $5,834.89
Inventory value 7,500.00 1,665 11
Net proceeds sale
127 shares General Motors Corp.-
Common $6,916.04
Inventory value 10,287.00 3,370.96
Dec.10 Net proceeds sale
200 shares American Can Co.-
Common $6,106.80 I
Inventory value 10,775.00 4,668 20
20 Net proceeds sale
1704 shares Western Pa.National
Bank now Equimark Corporation $14,890.15
Inventory value 32,660.00 17,769 85
31 Net proceeds sale
275 shares Wellington Fund,Inc.$2,877.78
Inventory value 3,839.33 961 55 $,50,126 07-f(..J fJ(,OfPreferredDebts;1
1969
Mar.28 L.M.Fryer Funeral Home -funeral costs 4,305 00
George H.Giles -church service 25 00
July 14 Kurtz Memorial Co.-grave marker 195 00
1973
Sept.27 George Bernat &Son -cleaning monument 285 00
Margaret Toretti -flowers 23 05
4,833 05
Other Debts
1969
Mar.28 National Ambulance Co.-ambulance service 20 00
Western Pa.National Bank -check overdraft 87 36
Western Pa.National Bank -check overdraft 35 83
Apr.30 Vickers Chevrolet~automobile repair 53 48
-6-
•
Original-Second Sh~et-Account-Revised 1969 ..'..For Sale by P.O.Naly Co.,Law Blank Publishers.
425 Fourth Avenue~Pittsburgh,Pa.15219
Estate of INEZ M.TURRI,DECEASED
Dividends
SCHEDULE B
INCOME -PERSONALTY
RECEIPTS
American Can Company
200 shares -3-11-69 to 12-10-75
American Telephone &Telegraph Co.
1192 shares -3-11-69 to 2-22-74
Borden Company
136 shares -3-11-69 to 9-8-75
Burroughs Corporation
150 shares -3-11-69 to 5-1-69
Cities Service Company
288 shares -3-11-69 to 7-22-74
296 shares 7-22-74 to 10-9-75
Cincinnati Gas &Electric
56 shares -3-11-69 to 10-9-75
Columbia Gas Systems
66 shares -3-11-69 to 10-30-75
Consolidated Edison of New York
50 shares -3-11-69 to 6-6-70
54 shares -6-6-70 to 9-8-75
Duquesne Light CompanY
200 shares -3-11-69 to 10-30-75
Equitable Gas Company
200 shares -3-11-69 to 10-30-75
General Motors Corp.
127 shares -3-11-69 to 10-30-75
SC!'1 Corporation
57 shares -3-11-69 to 1-20-70
58 shares -1-20-70 to 10-9-75
Toledo Edison Co.
50 shares -3-11-69 to 9-8-75
western Pa.National Bank (Equimark Corp.)
1136 shares -3-11-69 to 6-19-72
1704 shares 6-19-72 to 12-20-75
West Penn Power Co.-Pfd.(Allegheny Power Systems)
3.4 shares -3-11-69 to 9-9-75
F.W.Woolworth Co.
30 shares -3-11-69 to 9-8-75
Wellington Fund,Inc.
721.221 shares -3-11-69 to 12-31-75
Interest -Bonds
2,970 00
15,758 24
1,077 80
45 00
4,020 13
570 88
784 41
570 50
2,274 00
2,890 00
3,194 05
107 30
599 100
8,907 149
29 38
234 00
2,264 57
$46,296 75
United States E Bonds
$250.00 -9-1-42 to 12-12-75
American Telephone &Telegraph Co.
$3,500.00 - 8 3/4%-2000 -4-28-70 to 9-8-75
united States Treasury Bonds -2 1/2%
$1,700.00 -1967 to 1972
Interest -Savings Accounts
Western Pa.National Bank
Account No.29293 -3-11-69 to 4-2-73
Pittsburgh National Bank
Account No.161 -3-11-69 to 6-10-69
-8-
428 ~o
1,624 87
316 ~4
2,159 14
304 02
2,369 31
2,463 16
Original-Se,cond Sheet -"Account -~evised 1969 ..For Sale by",.O.Naly Co.,Law Blank Publishers
425 Fourth Avenue,Pittsburgh,,Po..15219
Estate of
Interest -Other"-
INEZ M.TURRI,DECEASED
Joseph L.Hoffmann -interest on loans from Estate
$10,000.00 @ 6%-12-2-71 to 6-4-75
$9,000.00 @ 6%-1-31-73 to 6-4-75
Income -Realty Account
Transfer from Income Realty -Schedule D
DISBURSEMENTS
$
$
$
3,096 0
54,225 22
1,585 47
55,810 69
1975
July 18
1975
July 18
1976
Jan.8
/
Pa.Department of Revenue -Pa.fiduciary income tax
for years 1969-1974
Internal Revenue Service -Federal fiduciary income
tax for years 1969-1974
Janet Lee DeLuca -Distribution to income beneficiary
@ 15%for years 1969 through 1974
Margaret Ann Co11inet -Distribution to income
beneficiary @ 35%for years 1969 through 1974
Margaret F.Toretti -monthly payment -$350.00 -
3-31-70 to 12-5-75 -Distribution to income
beneficiary @ 50%for years 1969 through 1974
Janet Lee DeLuca -Distribution to income beneficiary
for 1975
Margaret Ann Collinet -Distribution to income
beneficiary for 1975
Margaret F.Toretti -Distribution to income
beneficiary for 1975
-9-
$341 83
5,774 90
I
6,227 27
14,532 28
24,832 00
615 36
1,435 84
2,051 21
$55,810 69
-
"
I Original-Second Sheet-~ccount-Revised 1969 For Sale by J!,O.Naly Co.,Law Blank PUblishers.
.";,425 Fourth Avenue,Pittsburgh,,Pa.15219.'.
"..
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I
Estate of INEZ M.TURRI,DECEASED
SCHEDULE C
PRINCIPAL -REALTY
RECEIPTS
1974
Jan.24 Inventory filed $72 ,500 )0
Sale of Real Estate Without Gain or Loss
1969
June 11 Property situate Main Street,First Ward,
Monongahela,Pa.$25,000 00
Inventory value 25,000.00
0 )0
1971
Oct.27 Property situate 1371 Fourth Street,Monongahela,Pa.24,000 00
Inventory value 24,000 00
0 00
1972
April 21 Property situate 1308 Corrin Avenue,Second Ward,
Monongahela,Pa.23,500 00
Inventory value 23,500 00
,0 00
Amount transferred to Summary -Schedule A -$72 ,500 00
Principal-Personalty for distribution
I
1
I I
-10-
·;
Orlginal-Sec~ndSheet -Account .Revlsed 1969
c...For Sale by P.O.Naly Co.,La.w Blank Publishers
425 Fourth Avenue,Pittsburgh,tao 15219
Rents
Estate of INEZ M.TURRI,DECEASED
SCHEDULE D
INCOME -REALTY
RECEIPTS
Main Street,Monongahela,Pa.3-11-69 to 6-11-69
1308 Corrin Avenue,Monongahela,Pa.3-25-69 to
8-15-71
1371 Fourth Street,Monongahela,Pa.3-25-69 to
10-25-71
Miscellaneous
$750 00
3,437 50
3,960 00
$8,147 ~O
1969
May 23
Aug.22
1970
April 14
1971
Oct.27
Reimbursement for transfer stamps on Main Street
property
Royal Globe Insurance Co.-claim for damages
Sentry Insurance Co.-claim
Reimbursement for transfer stamps and costs on 1371
Fourth Street property
DISBURSEMENTS
250 00
753 06
55 19
967 75
2,026 00
$10,173 50
1969
June 25
July 14
1970
Apr.28
May 16
June 15
Sept.1
Oct.1
1971
Jan.2
Mar.18
Apr.7
20
Sept.14
30
Oct.21
1972
Apr.21
1974
Sept.14
John D.Woodward -realty transfer stamps
Malcolm Morgan -real estate taxes
Helen Marie Doty -real estate taxes
Elmer C.Vickers -repairs
Helen Marie Doty -real estate taxes
Louis Vecko -repairs at Corrin Avenue
Linn R.Wickerham -repairs at Fourth Street
Helen Marie Doty -real estate taxes
Malco~m Morgan -real estate taxes
Frank H.Ries -repairs at Corrin Avenue
Aull Door Co.-repairs at Corrin Avenue
Sentry Insurance Co.-fire and liability insurance
Helen Marie Doty -real estate taxes
Rodjom &Kayda -fire and liability insurance
Louis Vecko -repairs at Corrin Avenue
Malcolm Morgan -real estate taxes
Helen Marie Doty -real estate taxes
Recorder of Deeds -real estate transfer costs
Western Pa.National Bank -real estate tax
adjustment
First Federal Association -realty transfer costs
Aldo Bartalotta -real estate tax adjustment
Amount transferred to Summary -Schedule B -
Income -Personalty
-11-
$250 00
386 72 ,
1,085 97
753 06
450 78
38 90
16 28
786 78
285 32
729 50
11 50
194 00
523 47
225 00
86 25
246 41
776 70
967 75
292 04
260 00
221 60
$8,588 03
1,585 47
$10,173 50
Original-Second Sheet.~AccoW1t·.Revised1969
",yo •;...For Sale by P:o.Naly'CO.,Law Blank Publishers.
425 Fourth Avenue,Pittsburgh,Pa.15219
Estate of INEZ M.TURRI,DECEASED
EXHIBIT NO.1
PAYMENTS ON ACCOUNT OF DISTRIBUTIVE SHARES
PRINCIPAL -PERSONALTY
.1..,.148 ;J.!L
d..r..Q.Q.9_r~tO_t.:.!f.d.._,_._..._...
:;.390 00
.L000 00 1-'Ii>
1.0;:;0-FcFG-*~~.Q1L~._._
d..,000 00 v¥C
1 000 00 i-~e-,",_.~..'»''''''''.'.1$,-'''-'''~''
1,000 00
1,000 00
1,000 00
2,000 00 ~.
---8 000 00"I(f~f/-.:::..J....
500 00*
500 00*
200 00*
(3,000 00)
20,000 00 £.L/B
10.000 100 V~K
1 n .nnn 1('\('\.41";"
10 000 00 ....~.-i
__• 1 ('\nn ()()1./':.1':..
500 00*
500 00*·I
277 79 I
10,000 100 "..~~.
1 n nnn 1('\('\t/IE':::
800 00*
.....!-,_~g.Q...O_O....:!:::...,
...825 0.0.Iv :1
__a2.5 QO Vj
$
Margaret F.Toretti -cash
Monongahela Cemetery -grave maintenance
Margaret F.Toretti -cash
Orlando Merusi -cash
Margaret Ann Collinet -cash
Margaret Ann Collinet -cash
Margaret Ann Collinet -cash
t-1argaret Ann Collinet -cash
Margaret Ann Collinet -cash
Margaret Ann Collinet -repayment
Mafalda G.Ferrari -cash
Janet Lee DeLuca -cash
Margaret F.Toretti -cash
Margaret Ann Collinet -cash
Tina Me~usi -cash
Margaret Ann Collinet -life insurance
Margaret F.Toretti -cash
Janet Lee DeLuca -cash
Margaret Ann Collinet -1964 Oldsmobile
Margaret Ann Collinet -household goods
Margaret Ann Collinet -jewelry
Janet Lee DeLuca -jewelry
Dolores Jones -cash
Mary Ellen Tatro -cash
First United Methodist Church -cash
Diano Merusi -cash
Margaret F.Toretti -cash
Margaret Ann Collinet -cash
Janet Lee DeLuca -cash
Michelle Collinet Williams -cash
Michelle Collinet Williams -cash
May 3
1973
Aug.3
1974
Jan.24
1969
Apr.10
June 10
Mar.11
June 10
1975
Dec.31
1976
Jan.6
1970
Aug.12
Dec.8
1971
Feb.23
Apr.29
May 22
Oct.21
1972
Apr.18
$97,926 ~8
*Reimbursed to Estate by Margaret Collinet from
real estate settlement dated October 17,1971
-12-
Affidavit 111 Accountant and Request for Distribution -To be,attached to accounts for Executors and Admlnlstrators
,~."'.
For Sale by P.O.Naly Co.•Law Blank Publishers
_425 Fourth Avenue,Pittsburgh.Pa.15219
AFFIDAVIT OF ACCOUNTANT
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF ALLEGHENY }ss
day of
The above named Accountant being duly sworn according to law deposes
and says that Letters,.....:!T:...:e~s~t~a~m=e~n:.::t.:::a.=.r..Ly _
were granted too_~M~a~fa=.:l~d~a~G~.~F'-e:::::..=...r.:::...r:=:a.:::...r.:::...i _
and advertised more than six months prior to the filing hereof;that
the disbursements shown in the account have been made to the parties
entitled thereto and that the account as stated is true and correct as
_____~s~h=..:e:::....-verily believes.
faida G.Ferrari
Sworn and subscribed before me this--~~=--..:.........:1~~~-=----
---L...}q>JL-...<!:::::~~{.£t-CJ.'::""-"'::::~:....J«?"bY~_'192-/2.
~tl 7~(-(~:_'-~
iU~A,,-!L-rj
. /DENiSE A.PASQU,V:HLi,Noti'JY P~bti(
PittSburgh,Alle<1heny County,Pa.
'jAyCommission Expires Feb.20,197fJ
REQUEST FOR DISTRIBUTION
Accountant requests that distribution be determined by the Court in
accordance with the Petition for Distribution to be offered in evidence
at the audit of this account.
a aIda G.l'erran
II!I!I ,I ..)
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THE.DAILY REPUBLICAN
MONONGAHELA,PA.
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 1 ss:
State of Pennsylvania f .
Personally appeared before me,a Notary Public in and for said county and state,
Mr..I;L~f D.~.S.aJl:tls ,who,being duly sworn,deposes and says:thaL ~1:l~is
the .b..Q.o.kk..e.e.pe.r...............of The Monongahela Publishing Co.,a Pennsylvania corpora·
tion,and its agent in this behalf:that the said company is the publisher of The Daily
Republican,published daily except Saturday and Sunday,having its place of business at
Monongahela,Washington County,Pennsylvania;that the said Daily ~epublican was
established in the year of 1846;that the printed notice or advertisement,.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:
...~~?7.'-~p.~;..l._.~Ql ~9J~9 _c••_•••••••._,
ESTATE OF INEZ MTURRI-_._--_._._..__.__._.-_.__..--._---_•.---~_.-._.__.._-._---_._---_._-----_.~_._-----.----------_...-_.__._.------_.._---------_.._-----.--
.:',....•_.?
Notary Public
that the affiant or the corporation in behalf of which 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 th~.~::).~T~d~:.:z;d~~~~~.....n ••••
tsw(to and subscrib
J/'O da ..""'"',~rC;)!,.:~."i.".-'..'.'
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PROOF OF PUBLICATION,
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ir~:·Estate Notl,ces ':t
The Register of Wills ha~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 c1ainu or demands ito present th«:U1
for settlement to the Executors or Admin.
istratora;or their Attorneys.;..::\
¥~~~?,'1 :.~.
••••J;.,.,••••.•~.e·_•:""·j~~-,~:.,~.iB~l'' ,iL..~_..":;.u.~{-;.-.L~...,~~._...,.....:..\i~L.':L;.;...._
..".~TUR~I.INEZ M.,Dec'd.
"':,,)i Late of Monongahela,Washington.,1 ,;County.Penna.'1);Executrices:Margaret Torettl.Mafa!-
'..da G.Ferrari,1373 Fourth St.,Mo-;.;nongahela,Penna.15063~;Attorney:JosephL.Hoffmann,242.i,'.~}':~~n_~:::...;onOngahela.Pa.15063
t.>"";''\-.1.--"-~}~,i.':_~~_·_-""'~~····;:';";,::.
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CoUN'1"t 01"WASBmGTOlf}
STAT'R 01"PZNNSYLVANIA SS.
Personally appeared before me;a Notary Public in and for said County and
Commonwealth,CHARLES C.KELLER,.who,being duly sworn,deposes and
says.:that he is the Editor of the WASHINGfON COUNTY REPORTS,the
official legal periodical for said Washington County,published weekly having its
place of business at Washington,Washington County,Pennsylvania,and is act-
ing as its agent iIi this behalf;that the said WASHINGfON COLTNTY
REPORTS was·established on March 31,1920;and was designated as the official
legal publiC.:ltion for·Washington County;Pennsylvania,by order'of the sevel':11
.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
followiDg dates:
(PUBLISHED BY WASHINGTON COUNTY BAR ASSOCIATION).
','j:,.
.':----
63 SOUTH MAIN STREET
WashingtoD",PennsyIvania
I .",;.
Washington County Reports
.In-compliance with the Newspaper Advertising'Act of May 16,1929,P.L.
1784-Sec.J,paragraphs (3)and (25).,.,....•'.,'.'"
_..__~__.Ma_h_~JL~7.".._..1:9.Q9.__:_._.._..
.....:.A.p.r.i..l._~..,.~_:1Q.,.._:19..Q.9...
-',
'.1
.that the affiant or the corporation in behalf of which he is acting is not interested
in the~sb.~.,tter 0,f ,said notice O.I'-advertising an,d that all of the allegations ofthisaffiY'to the tiJpe,place /nd ¢hara~,{r n¥llt~e;lpuication are true.,I r r .((/",/.1/~
.'7//7'./,r l<~(.-.·;/-t:?l 1 /J /~/'UJ!·...l..---::.../__j ,""--""#--r"~,~~,'\
~~~\·:-;"7\··""·~·""··Ed·itor.
S rd-'..'hi'_.--'--~".',\,\'1 ",worn ~subscnbe~u~_e!q~~.,me,_t s--:--->"\";,\.'',..,"',I:);;./1"
~.,''I '/flQt~f A ..'1 .96 9 l~')'/\,(,]\:-:,,!,.\~......ay 0 ._P .1...___,1 \.'\,."f l ,\
3 ~..}I I'I."I.I,\l j
L'.--r-r,,A)./;:.).j"I 1;{.'~;..............{(.~.(.;l~...........',;:I..'")'I I l
otary Public '))'II ;"j ,,'1
)/."/;1,''1,.,,/):~I~.)/
KATHERINE C.YARD,otary Public "'"",.-,I'i"';"":-,.Washington,Washington Co.,Pa.""-;',\,.\,.,),-
My Commission Expires,•,'/\>,,
November 1,1969
;·or;
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IN THE COURT OF COMMON PLEAS OF
WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
No.63-69-340
First Quarter Term,1974
ESTATE OF INEZ M.TURRI,
Deceased.
PETITION TO TERMINATE TRUST
.,
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J.M.Maurizi,Esquire
LAW OrrlCES Or
BALZARINI,WALSH,CONWAY &MAURIZI
3303 GRANT BUILDING
PITTSBURGH,PENNSYLVANIA 15219
".•1
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,
PENNSYLVANIA
ORPHANS'COURT DIVISION
ESTATE OF INEZ M.TURRI,
Deceased,
)
)
)
No.63-69-340
First Quarter Term,1974
PETITION TO TERMINATE TRUST
AND NOW comes J.M.Maurizi and Joseph Hoffmann,Attorneys
for the Estate of Inez M.Turri,Deceased and on behalf of the
Estate and with the specific written consent of the beneficiaries
of the Estate affected hereby.files this Petition to Terminate
the existing Trust upon the following stated terms and conditions:
1.(a)In accordance with the.'terms and conditions of the
Last Will and Testament of Inez M.Turri.Deceased.the executrice
have fully satisfied all specific bequests by payment of the sums
of cash designated in the Will to each person named therein;and
(b)All named devisees have received their share of realty in
accordance with the.terms of the Last Will and Testament of Inez M
Turri,Deceased.
2.The rest,residue and remainder of the Estate was set
up in Trust for the following named persons as follows:
(a)Sister -Margaret Toretti -50 percent of net
income from principal for her natural life with a minimum monthly
guarantee of $350.00;
(b)Niece -Margaret Ann Collinet -35 percent of net
income for life;
(c)Niece -Janet Lee DeLuca -15 percent of net income
for life;and
(d)Entire principal remaining in Trust to be paid to
Charles Edward Collinet when he attains the age of 30 years
.provided Margaret Toretti,Margaret Ann Collinet and Janet Lee
DeLuca shall have all predeceased Charles Edward Collinet at age
30.
"...•1
3.Margaret Toretti died on January 26,1976,There are
surviving Janet Lee DeLuca,Margaret Ann Collinet and Charles
Edward Collinet.
4.The total asset value of the Trust as of the present
date is $20,000.00.The life income beneficiaries remaining,
Collinet and DeLuca,are desirous of terminating the Trust and
disbursing the remaining assets (cash)'of the Estate because of it
small size and in view of the charges,fees and commissions which
would be charged against the Trust were it to continue for the
lives of Janet Lee DeLuca and Margaret Ann Collinet.
5.Attached hereto and made a part of this Petition are
the specific Consents of all interested and affected parties in
this matter who have agreed to a final disbursement of the
remaining Trust assets as follows:
(a)Margaret Ann Collinet -25 percent;
(b)Janet Lee DeLuca -25 percent;and
(c)Charles Edward Collinet -50 percent.
The 50 percent interest of Charles Edward Collinet shall be
deposited in a federally insured savings and loan association
passbook savings account with the restriction "Not to be withdrawn
until Charles Edward Collinet,a minor,reaches age 21,
6.Petitioner respectfully represents that a termination
of the subject Trust is in the best interests of the life estate
beneficiaries and the remainderman and all have consented to the
terms and conditions of termination with full knowledge of the
asset value of the Trust and the method of distribution of same.
Respectfully submitted,
/
J.M.Mauriz1
Attorneys for the Estate
~
.,
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,
PENNSYLVANIA
ORPHANS'COURT DIVISION
ESTATE OF INEZ M.TURRI,
Deceased.
)
)
)
No.63-69-340
First Quarter Term,1974
CONSENT AGREEMENT
WE,MARGARET ANN COLLINET and CHARLES COLLINET,
parents and natural guardians of Charles Edward Collinet,a minor,
do hereby consent and agree to the terms and conditions set forth
in the aforesaid Petition to Terminate the Existing Trust in the
Estate of Inez M.Turri,Deceased.
As parents and natural guardians of the Estate,we
acknowledge the fact that,upon Court approval,50 percent of the
net Estate value of the Trust existing as of the date of Court
approval shall be deposited in a federally insured savings and
loan association passbook savings account in the name of Charles
E.Collinet with a restriction endorsed thereon to read "Not to be
withdrawn until Charles Edward Collinet,a minor,reaches age 21."
We agreed and consented to the terms and conditions
of the termination with full knowledge of the net asset value of
the Trust and the method of distribution of same subject to Court
approval.
WITNESS '
"\;PETITIONER'S
\EXHIBIT
~A:{}.~~/!IfI i76 ff~7t?O
,-.'
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,
PENNSYLVANIA
ORPHANS'COURT DIVISION
ESTATE OF INEZ M.TURRI,)
)No.63-69-340
Deceased.First Quarter Term,1974
CONSENT AGREEMENT
I,MARGARET ANN COLLINET,do hereby agree and consent to
the terms and conditions set forth in the forgoing Petition to
Terminate the Trust in the Last Will and Testament of Inez M.
Turri.I do hereby acknowledge distribution of the net asset
value of the Trust in the amount of 25 percent to me as a life
income beneficiary.I believe it would be in the best interest of
the life estate income beneficiaries and the remainderman to
terminate this Trust with Court approval.
WIT EDATE
z PETITIONER'S
EXHIBIT
....,..
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,
PENNSYLVANIA
ORPHANS'COURT DIVISION
ESTATE OF INEZ M.TURRI,
Deceased.
)
)
)
No.63-69-340
First Quarter Term,1974
CONSENT AGREEMENT
I,JANET LEE DeLUCA,do hereby agree and consent to the
terms and conditions set forth in the forgoing Petition to Termina e
the Trust in the Last Will and Testament of Inez M.Turri.I do
hereby acknowledge distribution of the net asset value of the
Trust in the amount of 25 percent to me as a life income benefi-
ciary.I believe it would be in the best interest of the life
estate income beneficiaries and the remainderman to terminate this
Trust with Court approval.
DATE / '
\m..c~
:il I
i PETlTlONER'S
EXHIBIT
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,
PENNSYLVANIA
ORPHANS'COURT DIVISION
ESTATE OF INEZ M.TURRI,)No.63-69-340
)First Quarter Term,1974
Deceased.)
ORDER OF COURT
AND NOW to-wit,on this first day of November,1976,
upon consideration of the Motion submitted by the Executrix of
the Estate of Inez M.Turri,Deceased,with the specific consent
and approval of the parents and natural guardians of Charles
Edward Collinet,a minor,it is HEREBY ORDERED and DECREED that
the sum of TEN THOUSAND AND NO/IOO ($10,000.00)Dollars be
deposited in a passbook savings,interest-bearing account at
Dollar Savings Bank located within the Commonwealth of
Pennsylvania in the name of "Charles Edward Collinet",with a
restriction noted on the passbook to read as follows:"Not to be
withdrawn until Charles Edward Collinet reaches age 21 except
pursuant to an Order of Court approving withdrawal prior to said
age."
BY THE COU
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BALZARINI,WALSH &MAURIZI
ATTORNEYS AT LAW
3303 GRANT BUILDING
PITTSBURGH,PENNSYLVANIA 15219
(412)471-1200
March 11,1977
Orphans'Court Division
Clerk of Courts
County of Washington
Washington,Pennsylvania
Re:Estate of Inez M.Turri,Deceased
File No.63-69-340
Date of Death -March 11,1969
Gentlemen:
Enclosed please find a true and correct copy of a Petition
for Refund of Transfer Inheritance Tax,the original of which
was mailed to the Board of Finance &Revenue in Harrisburg,
Pennsylvania on the 11th day of March,1977.
Sincerely,
BALZARINI,WALSH &MADRIZI
JMH/dp
Enclosure
....../
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.'
COMMON~fEALTH OF PENNSYLVANIA
DEPARTJ:.'IENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG
17127
IN RE:ESTATE OF INEZ M.TURRI,
Deceased.
WASHINGTON COUNTY
File No.63-69-340
:.Date of Death -March 11,
)
)
)
),
)
)
1969)
TO:
BOARD OF FINANCE AND
,REVENUE
PETITION FOR REFUND OF TRANSFER INHERITANCE TAX
...•..AND NOW comes Petitioner,Mafa1da Ferrari~Executrix
,">;.
:..~:
Es tate of Inez M.Turri,'Deceased,by and':through.her.attorney,
J.M..Maurizi,Esquire of the law firm of Balzarini,Walsh &
Maurizi,and files the subject Petition for a refund of Transfer
Inheritance Taxes upon the following stated grounds:
,I,.".The decedent died on March 11,1969 in Washington
County,Pennsylvania.Letter~;Te~~tamentarywere issued on Ma,rch
14,.1969 by the Register for the Probate of wills in and for the'
"
County of Washington,Pennsylvania.On June 11,'1969 $40,000.00
was prepaid toward the Transfer Inheritance Tax,and an additional
.'".
payment of $1,750.00 was paid on August 9,1976 for a total pre~
payment·of Tax in the amount of $41,750.00.
2.On January 28,1977 Andrew J.Merva,District Supervi-'
sor signed his Notice of Appraisement in which he·calculated.the··
Transfer Inheritance Tax with the five (5%)percent discount to be
$31,169.97.This resulted in an overpayment of the subject Tax in
the amount of $10,580.03.(See Exhibit "A"-Notice of Filing of
Appraisement dated.1-28-77)
3.On February 16,1977,the District Supervisor signed a
Supplemental Appraisement in the subj ect Estate.in 'tvhich he added
to the gross asset value of the Estate an·additional $20,000.00
which represented transfers that were made to a sister and a niece
I
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within the two-year period prior to death.These transfers were
reported on Schedule G of the Federal Estate Tax return Form 706.·
Attached please find a copy of Exhibit "B"of the Supplemental'
Notice of Appraisement.
the r~co~dssubmitted,withinterest at the rate of six (6%)percen
from June"11,1969 to date ....
5.Your Petitioner respectfully maintains that the Estate
entitled to a refund of $7,730.00 which represents'the amount of .'.
overpayment in the subject Estate~
'.:WHEREFORE,the Board of Finance and Revenue is reques ted to
review the subject case and remit the overpayment upon the basis 0
..
4.As a result of the additional $20,000.00 asset subject
to the 15 percent tax,there is an additional $3,000.00 tax assess-
ment less the five (5%)percent discount thereby reducing the amou t
of Tax overpayment by $2,850.00.
. .',,
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RCC-SI (S-73)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLI-ECTIONS
HARRISBURG
17127 IN YOUR RE:?LY PLEAS~'
REFER TO.
Inheritanc:e Tax Djyi5ion
,..,,-1--~~~~,!
NOTICE OF FILING OF APPRAISEMENT
::".~.
Atty.'J.1·1.Maurizi
.<,.-,::..~~~':.
~:-,"-...r·-..~',
.."'lnR~:.'Estate of Inez M.Turri
of Record
County File No.~·_......06..,:::;3_-..;;.6..;:.9_-..:;;.3....;..4..;:.0 _
.Dear Mr~.Maurizi:
-.;......,..
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•"~yO ."h b .T d h . h Ren'.ainder'(Pursuant to Seetin'.au are ere y notl Ie i at.;~..?">-"'1'm~·-,--_..,Jr-~-----------------
appraisemenHn the estate of ne........1.lurA..A._•
has been filed in the office of the Reqister of Wills of_'.,;...'1.=....a.=s.,;...h-'-'J.c:c:n-=g=t...=...cco-=n.,;.........
County on ·:Janu3.!Y 28 19 17,Said app.raisementreflectsthe following
valuations:-."".",.-'
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"j",~<~'.~::~.,".<;,;~<:":-.:.As to such tox that is paid within three months from date of death,a five (5%)'_.'~."."-
percent discount is allowable·.As to any tax that remains unpaid after nine (9)months.':.,.....;.:;~.i-.~..
~:t~:::~,:;:~:::~tr:~:;~~6~Y;:i;;~~~~:~i~:~~::~~;!~~:;~~;t f;:~~:.~.:t~~~~~:e;c_"&}lff~
An'y.party in interest ....;hois~ggrievedby this Mtice may obiect thereto ~ithin ..-"'~··:::-?:-:~:..~E
sixty days ofter receipt of said notice as provided by Section 1001 of the Inheritance and -~;X~i::':':;~
Estate Tax,Act ofl961,72~.S.2485-1001,P.L.373.._...'~'.'....'.0::,--'-';'"Dote January 28,1977 ~:~I:ed ~:~t::2~~~~\~;
it3T:i?I~iaxrtnnua17£f:~~\;~.--:--:-:"_------:=----:------,-=:--_
Value of Remainder ~~n!X~):'~':'---=1'-"-7...;1.,....:;4'-"-7..:::9-=..-=5:.=1:c...-.--_
.Transfers__._
.....JointIy Own ed ---...........,........--:r...""...........----'---
Total 1_7~,4_7_9_.5_1 _
.~'.,....
"':"'~--
Date of Death:J.!arch 11,1969 '",
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Note:This is not 0 bill.
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D.-\TE
RCC-:!lz-;;.o.r,.
.~E~ARTME'MT OF REVEr'WE',~·
BUREAU,OF COU"'TY'COLL.ECTIONS
HARRISBURG,PENNA,17121 .~
.'.~.........
.,
~O~l:tW.NWEALT'fl OF PENNSYLVANIA
.'~;RESIDENT INBERITAt.'iCE TAX ....:'..
--.'APPRAISEMEN'r·.:.'-"::-'-'-..
January '2~:'~:{~~;~~:
com.-ry .__'ti_a_s_h.:...in_._gt.....~O..:,!1~:~c-:;::.:...t_:;:·::-:.:.·.:-I
FILE NO.
\V'nerea3,Tnez ~,i.Turri late of Honongahela
in the County of Va3hi:ng:tQo .Commonwealth of Pennsylvaniat having died OI:
the 11 tb ,day of March 19 69,seized ar.d possessed of an estate
~ubiect to InheritanceTa.'<:under the laws-of ~he Commonwealth of Pennsylvania;~Therefore,I,Andre-r,.,J.Herva,District SUPVi:·m~-;:;~duly appointed accordrngto law,.
,,having been designated to make a fair and conscionable appraisement of the said estate,and to assess and fl."
,,.
the cash value of all annuities and life estates growing out of said estate,he:reby file the following appraisement:
In the event that any future interest 1,.'1 this estate is transferred In possession or enjoyment to coaateral heirs of the cecedent after
the eXjJ!ra~lon at'any esta.te for me or for years.the Commonwealth hereby expressly reserves the right to appraise and assess transfer
Inhe:-ita.."ce taxes at the lawful collateral rate on any such future interest.
.:;....c;-.-..
DelCtlpliolt of Al1at
T~Ca3.C'.tia1:i~n-Under Terms of 'Will
and Election.Filed Pursuant.to Section
714 on 12-6-76.
Unil
Val,,"
Apgtaiwmen\
Mada.lo'InherltallCa-_
Tax PU'IlO'"
Household Goods &Jewelry $3,150.00.
Cash Be~ue51:3
Annuity"·'";:
Lif~Es~ata-Janet De1uca
Re~inder-Par Election";
19,974.,11
17<t479.51
";:;.
II
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$218,736".58 @ 15~.>:-~"···$32,810..50
:--"~)---.....
I,',";-.,"'.~.'
faX Pd-6/1l/o~-$~O,OOO.OO
?a:Pd-8/9/76 1~750.00
Tot:U.:.....41.750.00
.~.:,..":-......•...:.-
31,169.91
41,750,.00
10,580.03
'.,;::~.
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._-:....
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Prepared by
Andrew J.2wlerrn
District Supervisor
1/28/77
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._,!)EPARTMENT OF REVENUE :.,;.'
BUREAU OF COUNTY COLLECTIONS
HAR RISSURG,PENNA,17127'
~Oi'tl~H)NWEALTH OF PENNSYLVANIA.........
"RESIDENT INHERITAJ."iCE TAX ._...
>'.:,APPRAISEMENT ;.."
DATE Jan~rv :'2~~~:i\i~~'~:~1~
W"a shingtoh _:...,~.,;"
FILE riO.63-69-340
-~I '1'•'}!onon ':r:'.laala'v'.inez .'.....urr~.lat f d"'_l1erea3,e 0 -:---'-~-.~--~
in the County of ttIasbing'ton Commonweitlth of Pen:lsybrania,having died:Gil
.the .11th '..day of£·fareh . .1969 ,seized ::md pcssessed of an estate
s~biect to Inherita.nce Ta.-<under the la;vs of ,::he Commonwealth of Pennsylvania;'.".~.!II.d'J M .~i'.t SU1"lvrn~.;c:;~;:xx . . .Therefore,I,tlnre!Ji I»lerva,.3"trJ.C '.J:';;Wj1f~~~duly 2.p'pointed 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 intoi!rest In this estate is transferred In possession or enjoyment to co:Iaterai heirs of.the d.ecedent a!te:
the expi:a.~onof any estate for llfe or for years,the Commonwealth·hereby expressly reserves the right to appraise and assess trans!er
Inheritance taxes at the lawful collateral rate on any such future interest.
, ,Dese,Ii.lIo"of Atut .'
Remainder Estate Appraisament,.
.'..,Unit
Values
ApDtai...".n!·'.'_
Mad.fo,·Inh.ritaftCe....::
Ta;o PU'IlO...,.,,-<,
'...';..~.
Valua of Trust'as of December 6,1975,on Da'te of Electi.on
Pursuant to Secti~n·7f4·of ~he Inheritanc~Tax and Estate
Ta:x ~c:t,of 1961."..$24,151.54
$
Les$:':1.Une:r.oired Life Estates:
Mar~et Ann Collinet,Born
HoY age'50-Factor·,'.51970
3-18-27 II
.',3~:cf,~$:Z4,151.54 ~l-:.$8,453.04
$8,433.04 x .51970 '-,~~$4,393.04
Janet-Lee Deluca~,Born 6-9-1936
,..•.:.
:15%of $24,151..54 -'.$3,622.73
Une.xpirad L.E.
Value of Remainder
<:=-..~7..~..
-2,278..99
17~479..S1
Total
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RCC'9 I C~·73)
COMMONWEALTH OF PENNSYLVANJA
DEPARTMENT Of REVENUE
BUREAU OF COUNTY COLLECTIONS'
HARRISaURG
17127
-::.
IN YOUR RE::PLY PLEASE
REFER TO 37-198-3 ..--"
Inheritance Tax Division ....:.,~~:~O:'''-;':
..'..-,
..::.
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Attorney.J.M.Haurizi
...NOTICE OF FILING OF AP?RAISEMENT
):'-."
In Re:-Estate of __I_n~e.:::..·7....:.....~!>i....::._T_u_r..,...r_i ~_'--_
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County _File No:.,..-.._6_3_-_6_9_-.....;3_4-_1 0_._
Title
.:?
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Real Estate ~_
Personal Property _
T ransfers-,-·__'---'a~:.:..:.0::,...:1-'O~O..:::O_=•...:O:.....:O=___
."Jointly Owned __---
..T otol EtO ,000 •00
..:-:."."
.:.,"{·':ashington
1-1aurizi:
~..
}OIr.Dear
Any'portyininterest who is aggrieved by this'notice may object thereto within
sixty days after receipt of said notice as provided by Section 1001 of the Inheiitance and
Estate Tax Act of 1961,72 P.5.2485-1001,P.L.373...................
Dote February 16,1977 Si9ned OmrJJ1.Q.tl}~.J&,lli~·r4Jfl12. .......r
District Supervisor
As to s~ch tax that is paid within ·three months from date of death,.o fjv~(5%)
percent discount is allowable.As to any tax that remoin~unpaid otter nine (9)months
(fifte~n months when death occurred from December 22,1965 to June 16,1971,inclusive;·•
.and twelve mMthswhen death occurred prior to December 22,1965)from date of deeth,
.interest at the.rate-of ~ix (6%)percent per annum is charged.
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.......
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.'".:You a~~oh'~reby ~otjfied thatthe__,::,s ",:,u:..I;pJP:...:l:;...e.:....ffi_,_e..:.n:...;t..:.a...:l~~_
.,',appraisement in th&estate of .-.-IT.J,nJ.;J3='"!'.........Jfl-'J,,r_.--''Ir.:..··luJ.Lr....r-~'1:L;·,::-:---,;-;~_
".,'•.0:",.has bean filed j'n the office of the Register of Wills of-.."-'-:·...:.\V:..::a~s~h:=:i:.:.n~g:::Lt.::..;::.o.::.;n=__
..'.County on Feb"1,6 19 77 ,-Said appraisement reflects the fnllowing
valuations:'.
'-
;-~.
Date of Death:·March 11,1969
Note:.:This is not 0 bill..,-.'E ;l.~.,~.>13 J)
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RCC-~'iI (3-7 1l ~,
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF ReVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVI.SJON
HARRISBURG,17127
PENNSYLVANJA ESTATE TAX
i
DETERMINATION ')lid '~.'
tn Fr'~~~L F7L::r(.i":T"m~...TS
CoP \('"Fall
J .",,'.'1n ctc..l (l.\~t.
'';.
Date '-'_Fl-·'?"';'"_b--lfL.;:.(.!-f_......19 71
-..:..,,:.-;::;..,',-.,';._:'"'.-::..~.:.~--,<~~':~~-s:_~::
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1.Taxahle ~state per U'-<S:.Estate Tox Ret~rn,'Form #706
..".'~.,. '..~.,;0",":'.2.13 ',
2.Taxahle estate per Hnalchange in Federal Return dated
5•.Normal)nheritance taies paid to other States
3•.Amou~t of credit fo~State d~ath taxes..:'
As shown on ret~rn'form or final change notice ($
As verified'by 'co;putation
.4.Penna~Inherit~nc~Tax:'du~and/or paid
Estate of:T".l~7:.M.""TV ~tR~
Dc~~of Death .3 -II·(,q
County Ltli:!'Sli fY.'C7TM -r:p
Bureau File No.·,.I"bJ.:;3=..,.;...;-&=.....4,7_:..M-~~__
,6.Totallnhe~itancetax~re'dits(4i-5)
7.Totol liobility for Penna.Estate Tax (3 -6)
'.~8.Less:Previous payme~ts ~n ~/c of Penna.Estate Tax
~..~.
.',."
.'Amount of Tax paid
$,------
Amount of Interest paid
$----------
.'
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11.Balance of Penna.Estate Tax and interest due as of
10.Interest due from__-__to__---@ 6%per annum
$
ITiTLE}(NAME}
!....:
(.'1·,'7'.1 }JI'..
,,--
I I
9•.Balance-of Penna.Est~teTax due (7 -8)
Prepared by
R~viewed o~d.approved by
...."+.~..: :rY.nerea3.Jne;;H.TuI:~i -..,-;~';l.ate·~f Honongahela .....>r..~".....
in th~Count;'of Washi"n,g:t pr!.<."Cornmon'.vealth of Pennsylvs·:nia,.having 'died"on::'.-'~~
the .,11th day of r.farc"h 19--fi..5l.seized.a:nd possessed of an estat~':'.>,;:
subject to Inheritance Ta::<under the law.:!of ~he Commonwealth of Pennsylvania;,.
Tnerefor~.I.kn0re",.[J ...M?rva.]D5 st.Sll~nrT'c.~Xl~~*Xdulyappointed according to law.'.:<-~~~....~
having'b-een designated to ma.~e a fair and conscionable appraisement of the said e3ta~e.and to assess and 1bc :"
~~.
the ~h value of aU annuit\es and lifE;!estates growing out ofsaid estate.hereby tHe the fonowinZ-appraisement:.
In the event that ll."l1 future lnt.ere3t in ti"..l5 estate is tra..-utel'l'ed In po3oSe~lori or enjoyment to coil3.te:at heirs of the d~eCent 9lter
th~,e;cpl..'"3U(jnof any estate for HIe or for yea43.tile Commonweal...'l her~y expressly reserves the right to appraise and ~ss trar.ster
!nherl~ce t>lxe.s st t..'le lawful collater~l rate on 311.y such f:.:ture In~re3t..
Cnc,I"liOft 0'A...,
Supplemental Return
Picked up from Schedule G.of Federal Return 706
Unll
V.lu..I All~j.l.....on\
~.d.fo,1""0,110""0
Ta•.Put;xu.,
.-.-:-:ransfers:II:.::...::;;;.;;.;;.;;...;;;.---..,..;;..----..........--.-.......,-~----------------------_:__t_---r._-.....,.._+_-_+_--;-
3-10-69
3':"10-69'
Margaret F.Toretti Sis~er
Margaret A...Co11inet ':"Niece
$10 t OOO.OO ..
10,000.00
20.000
......
-------.....-------------------~---__t--~_H_-------+_-.::;.
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.Total
II
20.000 00 '-~'I
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I ~avi~g'~en duly sworn accorrlin!1;;0 law.1 do hereby certify tha~~bova appraisement i3 made in co~".,'..
iOl"mlt-,1 WIth Ia...on thb I~BJ day of .U-Lt.l.".~.19..Z-!j~'-",..../-L-C }f 1 U)t:C!i1 n~".1'.;..)I ''".."."..'A .Jr
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RESIDENT INUERl1'ANCE TAX APl'JthlSEMENT
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Estate of
Inez ~I.Turri'
Latc of \'
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DCCt~a,ud.~-',"
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No.
March
Honongahela
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37
63-69-340
11 t 1969'----
Vol.,
I.
Page,
Date 01 Dca/Jr,
Appraiscment.Docket
198-3
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s':;\i;'(';]1i~J::~\,~;,Amollut 01 tax due,$'----------
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19 77
'DEPARTMENT OF REXENUE "."..,~:;;,',~,""";--r-r;.,,,,f'I'l..~'.
V<1 ~..............~.~.11 :::J::: -~'""
.;;:-~,,~'.~'""'-'-'.__I =t:::I.'...,l;;r:;;;~di~
ExamiltCd and Approved,c;,'::;::,'-"::-',.>
¥•;:.;::=::o~.--
"'(;,r--,,'<..<.J 'Appraisemell!,~:i::."''''''''~1._-·-----Wrote aoo.l/t
Receivcd,
Filed in Register';Office,Feb.16
,.
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AI'pMl frolll ApprniscHlClIlj
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7 Entered and charged,
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IN THE COURT OF COMMON PLEAS OF
WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
No.63-69-340 of 1969
Testacy
IN RE ESTATE OF
INEZ M.TURRI,
Deceased.
PETITION FOR DISTRIBUTION
J.M.Maurizi ,Esquire
..~
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.
0,
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LAW OFFICES OF
BALZARINI,WALSH &MAURIZI
3303 GRANT BUILDING
PITTSBURGH,PENNSYLVANIA 15219
,~
Orphans'Court Division Form No.46-Teslacy.
IN THE
WASHINGTON
COURT OF COMMON PLEAS OF ~COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
IN RE ESTATE OF
.INEZ.N..TURRI,
No.6J-:-69-:-340
TESTACY
Deceased.
PETITION FOR DISTRIBUTION
of 19.69
To the Honorable,the Judges of said Court:
The petition ofMCifCildCi G,F'~rr.Cl.:ri ,Executrix of the Estate of
Inez M.Turri,Deceased
respectfully represents that:
1.The decedent died March 11,,1969 ,testate,and at that
time was domiciled in
Monongahela
City
Pennsylvania
State or Foreign Nation
Washington
County
and resided 10
.Pen~sy~ya!lia
State
Letters Testamentary on h er estate were granted on the 14th day of March
~~~K~~k~xxxxxxxxxxxxxx~xxxxxxxxxxxxxxxxxxxxxxxxxx~xx~xxx
A copy of the will and codicil,if any,is hereto attached and marked Exhibit "A".
Complete advertisement of letters was made in the Daily Republican
Washington Countyandthedailyeditionofthe~~wrr~K~~~&~¥p'c
Reports
the first publication having been made on the 27th ..day of March ,19 99 ,
and on the 27th day of March ,19 69 .,respectively,more than six months
before the filing of the account.Proofs of publication marked Exhibit "B"are attached.
An inventory,a copy of which (certified by counselor by the Register)is hereto attached
•
and marked Exhibit "C",was filed on the 24 th day of
(1)
January ,1974
Since filing the account,
(a)the following assets have been discovered:
JosephL.Hoffmann -Attorney-at-Law
Funds advanced by Order of Judge
Simmons for payment of fees,expenses
penalties and interest charges result-
ing from delinquent returns.
Commonwealth of Pennsylvania
Refund on Pennsylvania Inheritance
Taxes
(b)the following income has been received:
$*5,835.06
7,519.15
$13,354.21
Interest on certificate of deposit $783.51
(c)the following disbursements have been made:
Pa.Department of Revenue -Fiduciary $6.86
Income Tax
Joseph L.Bender,C.P.A.-Accounting fees *630.00
Joseph M.Maurizi -Attorney fees and costs *5,205.06
Joseph M.Maurizi -Attorney fees and costs 493.67
*Amounts reimbursed to estate by
Joseph L.Hoffmann,Attorney-at-Law $6,335.59
See sees.211 and213F.A.1949.
2.The family exemption of $
out of
wasnotclaimed by .
Personalry or Realry
3.Accountant has given written notice of the filing of the account and of the call thereof
for audit or confirmation to every unpaid creditor who has given written notice of his claim to the
accountant or his attorney of record.The following is a list of all creditors,together with the amounts
of their claims and to what extent their claims are admitted.
Give preferred claims
first and mark "p".
If balance includesproceedsofjudicial
sale,anach List of
Liens marked Exhibit"D".
NAME
None.
Amount
(2)
NAME Amount
II dccodc",was an
inma«01 a public
in~ti(u{ion.
4.(a)A copy of the account,certified by counsel,has been filed with the Department
of Revenue of the State of Pennsylvania in accordance with Section 6,Rule 7 of the Orphans'Court
Rules of the Supreme Courr of Pennsylvania.
(b)
s,·.>«,623 P,A,
1949 ,NIA
an institution.
Within three months after the grant of letters notice was given to
by which the decedent was maintained in
See Supr"meCourt
O.C.Rules.Sec.S.
Rule S.and Local
Rule 41.
II d<ecdcn,was a
\I('(cran or the child
o(II.vereran entitled
10 bene"",
. ..?<?l,OOO.QO).(c)Is a chantable Interest Involved.ye.s.....::·...F.l.rs.t...Un~.ted ..Me.tho.d:l.s;.t....
Church -Monongahela,Pa.
If so,has notice been given to the Attorney General?..NQ ~.
5.A copy of the account,certified by counsel,has been filed with the Vnited States Vet-
erans Administration in accordance with Seceion 6,Rule 8 of the Orphans'Courr Rules of the Suo
preme Court of Pennsylvania.
6.All parries,other than creditors,known to the accountant to have an interest in the
:iod~~~'C any nccp estate as heirs or next of kin,have had written notice of the filing of the account and of its call for
audit.
Yes.
7.(a)The following parries are not sui JUns and are not represented:
None.
(b)The following parries are enemy aliens or residents of enemy occupied territory:
None.
(c)The following parties are in the military service of the Vnited States:
None.
Taxes.
(d)Accountant is not
8.(a)The estate is
State of Pennsylvania and the tax has
(b)The estate is
acting in a dual fiduciary capacity.
subjece to the payment of a transfer inheritance tax to the
been paid.
subjece to the payment of a federal estate tax and the tax
has been paid.A petition for proration of taxes under the Ace of 1937,P.L.2762,will
be filed.
•
the cax has
(c)The escate is
been paid.
subjece to the payment of a Pennsylvania escate cax and
(3)
----------------------------------------------,
See sec.521,F.A.
1949.
Marital Status on date
of death.
Attach copy of elec-
tions matked Exhibit
"E".
9.Within three months after the grant of letters written notice was
each corporation and association named as a beneficiary in the decedent's will.
10.(a)Decedent was .married.
(b)The spouse did not survive.
(c)There is .no..election by surviving spouse.
(d)There was .no .....marriage settlement.
(e)The family relati<)l1ship was.not .....maintained.
sent to
Names and dates of
birth.
11.(a)There were ".no children born after the execution of the will or codicil:
Names and dates of
adoption.(b)There were no.children adopted after the execution of the will or codicil:
Partial intestacy.Give
facts.
12.There is ..no intestacy as to part of the estate.
Give caption,number,and present stams.13.At the time of her death the decedent was known to be a fiduciary of the follow-
ing estates:
None.
14.The names of all persons having interests as legatees,next of kin,devisees,or heirs,in-
cluding adopted children,with names of parents of all children if necessary to show relationship,are
as follows:
Legatees,next Sui JurisNameofkin,devisees,(Yes or No)Guardian Bondorheirs
Orlando Merusi LeQ:atee Yes
Mafalda G.Ferrari Le·gatee Yes
Dolores Jones Legatee Yes
Diana Merusi Legatee Yes
Tina Merusi Legatee Yes
M::Jrv F.llpn 'T'::Jrrn T.PP"::Jrpp Vpp,
~
Michelle Collinet Legatee Yes
Margaret Toretti Legatee Yes
Margaret Ann Collinet Legatee Yes
Janet Lee DeLuca Legatee Yes
Charles Edward Collinet Legatee No
(4)Margaret Ann Collinet
Give names,dates of
dearh,fiduciaries,
issue,adopred child-ren,spouse.
15.All parties in interest are living except:
Margaret Toretti -Date of Death -January 24,1976
See Rule ,3,sec.19
(c),
Attach elections,if
any,marked Exhibir
"F",See sec.734
F,A,1949,
16.The balance for distribution is personalty
~~5lJt<kRk~~~}t~~~Epl~
17.Elections to take in kind,if any:None
18.(a)No distribution has been made other than that appearing in the account andshown
10 the attached receipts marked Exhibit "G".
(b)Advancements are
(c)Attachments are as follows:
Exhibit "G"Attached
charged in the will.
$32,190.51
Attach originals andmarkeachasan
Exhibit beginning
wirh "H",
Other matters.
Attach copy at notice
,:,:,ark~~Exhibir
19.Contracts,assignments,and other writings are as follows:None.
20.Other matters requmng adjudication are as follows:
None.
21.All accountants are petitioners except ,none
who has been given written notice of the filing
of the account and the audit thereof.
WHEREFORE,your petitIOner,pray S that distribution be awarded by the court to the
parties entitled thereto as hereinahove set forth'X~~J;,~riX
(5)
ESTATE OF INEZ M.TURRI
PAYMENTS ON ACCOUNT OF DISTRIBUTIVE SHARE S
.EXHIBIT "Gil PAGE (5)ITEM 18
DATE NAME ITEM AMOUNT
1976
Dec.21 Dollar Savings Bank Not to be withdrawn $10,000.00
For Charles E.Co11inet until he reaches age
21
21 Janet Lee DeLuca Balance due of life 5,000.00
estate
21 Margaret Ann Co11inet Balance due of life 5,000.00
estate
22 Janet Lee DeLuca Distribution of 1976 595.26
income -50%
22 Margaret Ann Co11inet Distribution of 1976 595.25
income -50%
1977
June 9 Janet Lee DeLuca Advance on final 1,500.00
distribution
9 Margaret Ann Co11inet Advance on final 1,500.00
distribution
Aug.15 Janet Lee DeLuca Distribution 4,000.00
15 Margaret Ann Co11inet Distribution 4,000.00
TOTAL $32,190.51
ESTATE OF INEZ M.TURRI
RECONCILIATION OF ESTATE FUNDS
.AUGUST 22 .1977,
Second &Final Account
Filed September 7,1976
Additional Assets
Income Received
$24,612.40
13,354.21
783.51
38,750.12
Disbursements Made
Distribution Schedule "G"
$6,335.59
32,190.51
38,526.10
BANK BALANCE -AUGUST 22,1977 $224.02
ESTATE OF INEZ M.TURRI
BANK ACCOUNT
SEPTEMBER 7,1976 TO AUGUST 22,1977
1976
9/7
9/13
12/26
1977
OTI
8/5
1976
9/14
12/21
12/21
21
22
12/30
1977
6/2
9
9
8/15
8/15
Deposits
Balance per Second &Final
Pittsburgh National Bank
Pittsburgh National Bank -Interest
Pittsburgh National Bank -
Pittsburgh National Bank -Interest
Joseph Hoffmann -Payment
Commonwealth of Pennsylvania -
Refund on Inheritance Taxes
Joseph Hoffmann -Balance from
funds advanced
Checks
Pittsburgh National Bank ~Treasury
Bill
Dollar Savings Bank -For Charles E.
Collinet-Not to be withdrawn
until he reaches age 21
Janet Lee DeLuca -Balance due of
life estate .
Margaret Ann Collinet -Balance
due of life estate
Pennsylvania Department of Revenue
Final Pa.Fiduciary Income Tax
Janet Lee DeLuca -Distribution
1976 income -50%
Margaret Ann Collinet -Distribu-
tion -1976 Income -50%
Joseph L.Bender,C.P.A.-Account-
ing services
Joseph M.Maurizi,Esquire -Legal
services
J.M.Maurizi -Legal Services
Janet DeLuca -Distribution
Margaret Collinet -Distribution
Janet DeLuca -Distribution
Margaret A.Collinet -Distribution
$4,612.40
20,000.00
440.67
25,000.00
342.84
3,873.73
7,519.15
1,961.33
25,000.00
\
10,000.00
5,000.00
5,000.00
6.86
595.26
595.25
630.00
1,825.00
3,873.73
1,500.00
1,500.00
4,000.00
4,000.00
$63,750.12
63,526.10
BALANCE -AUGUST 22,1977 $224.02
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-,
OIommotlmpu1t4 of tIpuunylnunia,t HH:
lDunllingtou ClIontllg,'~
KNOW ALL l\1EN BY THESE PRESEJ\T'fS:Whereas,at Washington,in the County aforesaid
on the 14th.day of March A.D.19 69 ,before me,
Russell Marino ,Register for the Probate of Wills and Granting
Letters of Administration in and for the County of Washington,in the Commonwealth of Pennsylvania,
the last Will and Testament of
Inez M.Turri
late of The City of Monongahela in the County aforesaid,deceased,
(a true copy whereof is to these presents annexed),was duly admitted to probate;and
r~rgaret Toretti and r~falda G.Ferrari
the Executor in said Will and Testament named,havbg appeared before me and taken and subscribed
the oath of office prescribed by law;
NOW,THEREFORE,I,Russell Ni.arino ,Register as aforesaid,do
grant these LETTERS TESTAl\1ENTARY,unto the said
Margaret Toretti and h~falda G.Ferrari
committing unto Them the administration of all and singular the goods and
chattels,rights and credits,which were of said deceased,and requiring Them
to exhibit a true and perfect inventory thereof into the Register's Office,at Washington,within ninety
days from the date hereof,and to render a just and true account of said administration at the expiration
of six months from the date hereof,and to regard and comply with the provisions of the laws of this
Commonwealth relating to inheritance taxes.
IN TESTIMONY WHEREOF,I have hereunto set my hand and the seal
of said Office at Washington,this 14th.
day of March in the year of our Lord one thousand
nine hundred and Sixty Nine
D A ,,-;t::-~,.............................f ..rk.-:;J.;-:2L~~Lt:.:::t::J.F(,{J
Register
EXHIBIT "A"
t ....
;.
";WILL OF INEZ M.TURRI
I,Inez M.Turri,of the City of Monongahela,
Washington county,Pennsylvania,make and publish this my Last
Will and Testament,hereby revoking and making void all former
,,'
Wills by me at any time heretofore made.
1.I direct that my Executrices shall,as soon as
uted to my ,niece,Margaret Ann Collinet.
my niece,Margaret Ann collinet,and to my.niece,Janet Lee
conveniently may be done,pay all my just debts and funeral
except household goods,I give,devise and bequeath~equally,'to
i
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I,
All my jewelry and articles of personal use,
I direct that all 'my household goods be distrib-
3.
2.
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expenses.
DeLuca.\i
4.I make the following bequests to the persons
hereinafter named,free and clear of all State and Federal
Inheritance Taxes:
,"
'..(a)'To my cousin,Orlando Merusi,the sum of One
'rhousand ($1,000.00),Doilars .
.~(b),To Mafa1da G.Ferrari,\vife of Louis Ferrari,
the sum of Twenty Thousand ($20,000.00)Dollars.
~v (c)To the First United Methodist Church,
Monongahela,Pennsylvania,the sum of One Thousand ($1,000.00)
Dollars.
\,
(d)To my cousin,Dolores Jones,the sum of One·
Thousand ($1,000.00)Dollars.
~(e)To my cousin,Diano Merusi,the sum of One
Thousand ($1,000.00)Dollars.
,,(f)To my aunt,Tina Merusi,the sum of One
Thousand ($1,000.00)Dollars.
'v (g)To ,Mary Ellen Tatro,the sum of One Thousand
_.'T,._....'_."4".-...~
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:.($1,000.00)Dollars.
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..(h)I will and bequeath the sum of Ten Thousand
($10,000.00)Dollars to my step-grandniece,Michelle collinet.
,,"
In the event that the said Michelle collinet has not attained
her maj'ority at the time of my decease,I direct that the said
legacy shall be paid to the Testamentary Guardian herei~after
named,in trust,who shall have all the powers and duties herein-,
after enumerated.This trust shall be determined when the said
Michelle Collinet attains her majority.
\(i)I will'and bequeath to my sister,Margaret
Toretti~the sum of Twenty Thousand ($20,000.00)Dollars,and I
'direct that my Executrices shall pay said legacy as soon after
my death as the administration of my ~state shall permit the
payment thereof to be made.
(j)I will and bequeath to my niece,Margaret Ann
Collinet,the sum of Twenty Thousand ($20,000.00)Dollars,and I
direct that my Executrices·shall pay said legacy as soon after
my death as the administration of my estate shall permit the
payment thereof to be made.
'~(k)I will and bequeath to my niece,Janet Lee
DeLuca,the sum of Twenty Thousand ($20,0~0.00)Dollars,and I
direct that my Executrices shall pay said legacy as soon after
my death as the administration of my estate shall permit the
payment thereof to be made.
~(I)!will and bequeath to the Trustees of my
Estate,in trust however,the sum of Three Thousand ($3,000.00)
Dollars,to invest the principal and such income as may be
unexpended,and to reinvest the same,from time to time,in such
securities or investment~as said Trustees may deem most
advantageous;to use the income therefrom for the maintenance and
up~eep of the burial plot of myself and my husband,Andrew K.
Tur.ri,in the Monongahela Cemetery,and for the purpose of,keeping
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.._-_....1
and maintaining the monument erected thereon in a clean and .
substantial condition.
5.All the rest and residue of my estate,real,
personal,and mixed,I give,devise,anp bequeath unto my Trustees,
here~nafter named,or their successors,in Trust,for the follow-
ing uses and purposes:
(a)To invest the principal and such income as
maybe unexpended and to reinvest the same from time to time in
suc6 stocks,bonds,mort~ages~securities or ofher property as
they may believe advisable,not being limited to classes of
securities or·investments in which Trustees are authorized to
invest Trust funds under 'the laws of the Commonwealth of Pennsyl-
vania.
(b),To take and retain as an investment,without
any duty of diversification,any and all securities and other
property,real or personal~received by said-Trustees,or their
successors,from my estate.
(c)To pay fifty per cent (50%)of the net income
from said Trust to my sister,Margaret Toretti,in quarterly
installments,for and during the term of her natural life and,in
addition thereto,upon the fifth anniversary of my death,to pay
to her the additional sum of One Thousand ($1,000.00)Dollars
from the principal of said Trust,and a like and equal sum on the
anniversary date of my.death every five years thereafter,Tn the
event that fifty per cent (50%)of the net ~ncome from the T~ust
herein,established shall not equal the sum of Three Hundr~d Fifty
($350.00)Dollars per month,then,I do hereby direct that my
Tru~tees shall add from the principal of my 'estate such sum or
sums of money which,together with fifty per cent (50%)of the net
income therefrom,shall aggregate the sum of Three Hundred Fifty
($350.00)Dollars per month.Upon the death of my said sister,
Margaret Toretti,I direct tha·t the income from said Trust shall
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i~be equally divided between my two nieces ,Margaret Ann Collinet
.1 and Janet Lee DeLuca,for and during the t~rm of their respective(,
natural lives.In the event of the death of the said Janet Lee
DeLuca,the net income payable to her during her lifetime,shall
then be distributed to Margaret Ann Collinet,or her issue;and
in the event of the death of the said Margaret Ann Collinet,the
income payable to her shall be paid to my grandnephew,Charles
Edward Collinet,subject,however,to the provisions hereinafter
stated as to the termination of said Trust.
(d)To Fay thirty-five per cent (35%)of the net
income from said Trust to my niece,Margaret Ann Collinet,in
quarterly installments,for and during fhe term of her natural
life and,in addition thereto,upon the fifth anniversary~of my
death,to p~y to her the additional sum of .One Thousand ($1,000.00)
Dollars from the principal ot"said Trust,and.a like and equal
sum on the anniversary date of my death every five years there-
after,and,·upon her death,the income payable to my said niece,
Margaret Ann Collinet,shall thereafter be paid to my grandnephew,
.I
Charles Edward Collinet.
(e)~o pay fifteen per cent (15%)of the net
income from said Trust to.my niece,Janet Lee DeLuca,in quarteriy
installments,for and during the term of her natural life and,in
additio~thereto,.upon the fifth anniversary of my death,to·pay
to her the additional sum of One Thousand ($1,000.00)Dollars
from the principal of said Trust,and a like and equal sum on the
anniversary date of my death every five years thereafter,and,
upon her death,the income payable to my said niece;Janet Lee
DeLuca,shall thereafter be paid to my niece,Margaret Ann
Collinet,or her issue.
(f)In the event that my sister,Margaret Toretti,
my niece,Margaret Ann Collinet,and my niece;Janet Lee DeLuca,
shall all predecease me,.then,I direct that the income from said
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...~~...
Trust shall be paid to my nephew;Charles Edward Collinet.
(g)The Trust herein established shall continue
during the lifetime or lifetimes of the said Margaret Toretti,
'-..J ~Margaret Ann COllinet and Janet Lee DeLuca.Uoon the death of...
.Collinet,provided,however,that he shall have attained the age
Trustees shall pay,for the benefit of any beneficiaries named in
attained said a~e,the trust shall be continued until such age
has been attained by the said Charles Edward ·Collinet.
In the event that he shall not have
In addition to the above provisions,the(h)
the survivor thereof,the principal of said trust,together with
any ~ccumulated income shall be paid to the said Charl~s Edward
ofth~rty (30)years.
said Trust,so much of the principal and/or income from said Trust ..
as in the sole discretion oi the Trustees may be necessary to
.provide for the welfare,maintenance and support.of the said
beneficiary,or beneficiaries~and such amounts as may be necessary
to aid such beneficiary,or beneficiaries,in any situation where
,money is needed,including hospitalization,medical attention,
--------~-
and relief from emergencies and distress.
(i)I hereby direct that neither the income from
said Trust fund,nor the corpus thereof,shall in any way become
subject to or liable for the debts,liabilities,creditors,
assignments,'pledges,contracts,or anticipations of ~ny benefi-
ciary named in this Will or Trust,or any persons who shall acquire
an interest therein~under the terms hereof,nor to any attachment
or execution for any claim of any kind or nature.
6.I direct my Executrices and/or Trustees to pay all
Inheritance,Estate and Legacy Taxes to which my estate,or the
transf~r of any property hereunder may be subject,and to charge
such taxes as a part of the expenses of administration;except,
however,that in the absolute discretion of.my Executr.ices and/or.I
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such,taxes may be paid immediately,or the payment
on future or remainder interest may be postponed until
possession thereof accrues to the beneficiaries,in
which event such taxes shall be pai~by the Trustees out of the
'principal of the Trust.
7.I hereby authorize my Executrices and/or Trustees
to convert into money any real estate owned by me'or in·which I
I
may have an interest,and for such p~rposes,I do hereby autho~
rize and empower my Executrices and/or Trustees to sell and convey,
in fee simple,all my real estate,in \vhole or in parts,either at
public or private sale or sales,without any liability to the
purchaser for the application,non~application or mis~application
of the purchase money,and to execute and delive-r a,ll such deeds
or other assurances as I could have done if living,and pending
such sales,I hereby authorize and direct my Executrices and/or
Trustees to lease my said real estate,in whole or in part,upon
such terms and for such rentals as my Executrices and/or Trustees
shall deem most advantageous to my estate;provided,however,
that my said niece,Margaret Ann Collinet,is hereby given the
optio~to 'purchase,either my residenc~~ituate at No.1371 Fourth
Street,or my other house situate on Corrin Avenue,both in the
Second Ward of the City of Monongahela,Washington County,Penn-
sylvania,at fifty per centum (50%)of the appraised value thereof
as determined for Inheritance Tax Purposes by theCornmomvealth of
.Pennsylvania;such option to be exercised by written notice given
.to my Executrices within one (1)year from the date of my decease.
B.I do hereby empower and direct that the Testamen-
tary Guardian of the Estate of any minor who shall be entitled to
share in my estate shall distribute the net income therefrom and
so much of the principal as in the sole discretion of th€said
Griardian may be necessary for the support,'maintenance,welfare
and education of such minor beneficiary or beneficiaries,either
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,.-..-:.:..:.':,;,.---
.,
by making payment to him or her directly or to the Guardian of
the person and without liability on the part of the Testamentary
Guardi.an to see to the application of such payments..
9.The fiduciaries of this my 'said Will either as
Exe,cutrices,Trustees or Tes·tar.1entary Guardian will have the
£ollowing powers iri addition to those vested in them by law and
exercisable without Court approval so to do:
(a)To retain any or all of the assets of my
estate,or any Trust created hereunder~.without any duty of
diversification.
(b)To invest and reinvest in stocks,bonds,.
mortgages,securities,or other properties,real or personal,
specifically including any common trust fund,without being
limited by any statute relating to investments by fiduciaries,
(c)To sell at public or private sale,to exchange
or to give leases'for any period of time upon any real Or personal
Iproperty,and to give options for such.sales,exchanges,or
leases upon such prices,terms and conditions as in the sole
discretion of my said fiduciary may be most advantageous to my
.estate.
.(d)To distribute my estate or any trust property
to the beneficiaries entitled thereto,either in cash or in kind,
or partly in e~ch,such allocatiort of assets to be in the sole
discretion of my fiduciary.
(e)To register investments in the name of my
fiduciary or in the name of his nominee,provided,however,that
,
the .records of such fiduciary clearly indicate the trust to
which such investments belong.
(f)To borrow money for purposes of any trust
hereunder,·either from the banking 'department of any corporate
trustee or from others,or from any separate trust herein,and
to mortgage or pledge any part of my estate or any trust property
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--
as collateral therefor.
(g)To vote by person or proxy any investment
owned by my estate or in any trust and to exercise or sell any
rights of subscription or other rights in respect th~reof,and
to participate in any liquidation,reorganization or merger of
any corporation whose investments are so held.
(h)To compromise any claim or controversy
affecting my estate or any trust hereunder;to file all tax
reports and to re"present my estate in .any matter before the
United States Treasury .Department,to employ counsel and
accountants and to do all matters or things required in the lawful
administration of my estate.
10.I do hereby appoint Margaret Toretti and Mafalda
·G.Ferrari as Executrices of and Trustees under this my Last Will
and Testament.I also appoint Mafalda G.Ferrari as Testamentary
f
Guardian of the Estates of any_minor or-ominors who shall be
entitled to share under the provisions of this Will.In the event
of the death of the said Mafalda G.Ferrari,I hereby appoint
. I
Margaret ~nn Collinet as such,Testamentary Guardian.
~dd hereby authorize and empower my said
Trustees and/or Testamentary Guardian,in the event of illness,
failing health,old age,or any other good cause appearing to any.,
of them,,to ~ppoint some suitable person or persons to execute
the trust and guardianships herein created.In the event of a
failure to so do,I do hereby appoi~t the Western Pennsylvania
National Bank as Successor Trustee and Successor Testamentary
Guardian hereof.Said Successor Trustee and Guardian shall succeed
to all the powers and duties herein given or granted.
11.I direct that the probate proceedings in
connection with my Last Will and Testament and all legal matters
connected with the settlement of my estate shail be con9ucted
by my counsel,Joseph L.Hoffmann,'of Monongahela,Pennsylvania.
IN W}T~£:S"S WHE.RE:OF,to .this my Last Will and Testament,'"
-8-
':........~,.....
,,
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I,
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"
typewritten on nine sheets of paper,I,Inez :M.Turri,the
~-
Testatrix,have hereunto set my hand and seal this :;.,1 --
day of Fe~ruary,in the yea~of our Loid c::e thousand nine
hundred and sixty-nine.
-:--__i/_--:.'?t-_~_:_-.:....?_---..:~=-/.:...1'!.-7__.-_:-=-""_;~)A:::~:=::.....::....::::.:::.__(SEAL)
~
Signed,sealed,published,ack.nmvledged and declared
by the ab6ve named Testatrix,Inez~.Turri;as and for her
Last Wili and Testament,in the presence of us,who,at her
request,and in her ,presence,and in the presence of ea~h other,
have hereunto subscribed our names as witnesses hereto.
. I
"
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Notary Public
THE DAILY REPUBLICAN
MONONGAHELA,PA.
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 I ss:
State of Pennsylvania .
Personally appeared before me,a Notary Public in and for said county and state,
Mr..IL•...:r_J)_~.S.an:t.i,JL_.who,being duly sworn,deposes and says:thaL_J~~~.__is
the .bQ_okk~_e'p'gr ._of The Monongahela Publishing Co.,a Pennsylvania corpora-
tion,.and its agent in this behalf:that the said company is the publisher of The Daily
Republican,published daily except Saturday and Sunday.having its place of business at
Monongahela.Washington County,Pennsylvania;that the said Daily Republican was
established in the year of 1846;that the printed notice or advertisement,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:
__.~._.?7..L_~'p'~_.__j_t__J_Q.l ~9.22_..__~. .__. ..... ...__.
_.__f§!~r.~Q.~__J~_l1 ~~__.... _
that the affiant or the corporation in behalf of which .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 th~:?2::tnd;_~:z~:-I~:z1~__._
/;1f..~~d~d SUb~::ib C.F::D ['Cl'~,.::Rr(:\.~2~!c-~::':~
~----
EXHIBIT ."B"
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.,
t .~,"'j-";......,j'
."TURRI,INEZ M.,Dec'd.
;Late of Monongahela,Washington:County,Penna.
,Executrices:Margaret Toretti,Mafal-,da G.Ferrari,1373 Fourth St.,Mo-
C nongahela,Penna.15063Attorney:Joseph L.Hoffmann,242
W.Main St.,Monongahela,Pa.15063
.'
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.~i'"•~~-:.~
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"'t·'f{...·..i-
1""i'~".t./
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to ,
":.'if.
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•I:>-..:
to
'~~l-ri
1
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~tntr of lllrl1lull.Jluullin.IIU1:
ClJ.ilUlltH of lIlullllittgtult
}Jersonally before me,the Imdersig-ned amhority,p.N.Q..t.A.r.j!P..I.I.b.lj..c ..in and for said·l~rgal'et lore"tLl and Malalda lL .County and State,appeared p.err.a.r;\vho,beIng duly
sworn according to law,deposes and says'that 'they is the executor wx:xlm~wxtxq{wxof the estate of
..I.N.E.,Z M.,IJ.!.RR.l..2 deceased,that the foregoing schedules constitute a
complete inventory and appraisement of the real and personal estateof J.n.~.~~..~.I.~..f..r.:J.?,
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
~~~~item made by the above named Executor Administrator.-7-,-'1 ...v.l;-~.
en 0 ai z 24 t h ./...fL4'z-/'i-a %fL-'Y~e.(dLU:~~~~Sworn and subscribed before me thiS··..···..···~..·········l '/-v,/J ~/J I'/1'..~~~fay Of.~~.~~.~.r..Y..~.~~/../....f.l1~~~~;;;~;:t~..~~j i oTil ry ..~6tr'k;~:;;~;:;~~..·INsTRiJCTIONS .."
Z -2::>~~~1i.An inventory must be filed within three months after appointment of personal representative.
w g~§.A supplemental inventory must be filed within thirty days of discovery of additional assets.
Egg -So 1 Original and 2 Copies and 2 RCRI-34,Under $10,000;1 Original and 2 Copies and 2 nCRI-33,
~g :.,)~Over $10,000,including Copy of Will;1 Original and 3 Copies and 2 RCRI-33,Over $50,000,in-~~~eluding 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
lfunrutorg nUll J\pprat£irm~ul .of the goods and _chattels,rights and credits which
were of __l.N.E.,Z M.,IJJ..RRI."_.late·of :t.h.~..:..C.j..ty 9..L ..M.QJ].Q.[\.g.g.J:l.~J.AA."..
Washington County,Pa.,taken and made in conformity with the abcrve affidavit.
1 ,082 90 ole
15,200 00 ole
\
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PERSONALTY;Western Pa.National Bank,Monongahela,
ra.,Savings Account No.29293
Pittsburgh National Bank,Monongahela,Pa.
Savings Account No:161
P'ittsburgh National Bank,Mononganela,Pa.Checking
Account No.5-536947
DOLLARS
11 ,246
CENTS
32
Western Pa.National Bank,Monongahela,Pa.
Checking Account No.042-348-961
Western Pa.National Bank,Monongahela,Pa.
Checking Account No.042-352-799
We~tern Pa.National Bank,Monongahela,Pa.
Checking Account No.042-403-915
~~1 United States E Bond -$50.00 Issued Sept.1,1942
tv<.1 Un'ited States E Bond -$25.00 Issued Sept.1,1942
c.k-1 United States E Bond -$100.00 Issued Apr.1~1943
2,943 35 ole
5,097 84 SIC.
3,501 52 ole..--..
87 48 glftJa.A
43 74 t}'.u---r17496(D~>il,{A,rv~?
1 United States 'E Bond -$25.00
1 United States E Bond -$25.00
1 United States E Bond -.$25.00
Issued Sept.1,'.194-2
,
Issued Sept.,1,1 942
Issued Sept.1,1942
43
43
43
74
74
74..J
1 United States Treasury Bond -$100.00 2 1/2%
1967-72 Dated 10-20-1941 Int.payable 3/15 &9/15
@ 89.31 EXHIBIT "G"89 31
2 50
88
Coupons 53 &'54 attached
Accrued interest on Coupon 55
1 United States Treasury Bond $500.00 dated 10/20/41.-n:~....:-
2 112%1967-72 Int.payable 3/15 &9/15 @89.10
~oupons 53 &54 attached .
A~crued interest on Coupon 55
\~,1 United States Treasury Bond $1000.00 dated 9/15/43U?\.,r1 .
2 1/2%of 64-69 Int.payable 6/15 &12/15 @ 97.687
Coupons 47, 48,49 &50
Accrued ;nteTes_t on Coupon 51
.~ares common .stock o.f American Can Company;
N.J.Corporation P.V.$12.50 NYE @ $53.875
Dividend payable 2/25/69'
g-:\,~,}-1192 shares common stock o~American Tel"e~~~:and
((~T'el e~raph Company ~.Y.,Corpora ti on NYE @,~~
(:~.BShares common stock The Bord~n Corporation
NiJ.C6rporation PVP.$3.75 NYE @ 30.25
~'150 shares common stock of ,Burroughs Corporation
V~Mi chi 9anCo r po rat ion p.V.$5 .00 NY E,@'~36 ~875 .
J ~.----~
89 31
2.50
88
445 50
12 50
4 40
976 87
••'"•~-'t'""-
62 50
5 90
10,775 00
11 0 00
68,282 00
(
4,114 00
Dividend payable
~.G'hares com,mon
Ohio Corporation
Jan.,20,1969
1 Gas &
stock Cincinnatt;Electric
1p.v.8.50 NYE @ 28.50
Co.,
37
1 ,596
50
00
Dividend payable 2/14/1969 19 60
1 ,035
I
00
Interest Coupons attached-.
Metropolitan Life Insurance Company Contract'No.
26~322 R.B.Balance due
:151 50
2,057 42......--......
-=_:::::.:..~~.~-,:':::Vl--~'';::'~'':'
~~.~--~~"'''''''---:i •
united States Interest CDupons
Commonwealth of Pennsylvania ~License refund
~ares common stock of Cities Service Company
Delaware Corporation p.V.$5.00 NY~@ 61 3/4
Dividend payable Feb.2,1969 '
~~shares co~mon stock of Con sol i dated Edi son
Company of New Yor,Inc.New York Corpora~ion
P.V.$10.00 N¥E @ 34
';~ares common stock of The Columbia Gas System,
In~.,Delaware Corporation p.y.None NY~@ 30 1/4
Dividend payable Feb.14,1969
o~~ares common stock Duquesne Light Company
,Pen nsy1v-a·n -i a Cor po rat ion -:p-.V.$5.00·-N YE~@ 2-9 l/-2-
t~hares common stock Equitab.l e Gas company'
Pennsylvania Corporation P.V.8.50 NYE 239 1/2 '
"D--i-Y.j,'den d pay ab1e Mar..1,196 9~~2jS ares common stock General Motors Corporation
--:-'De-1 ware Corporation p.V.12/3 NYE @ 81.00
\~dend payable Mar.10,1969
(i~57 hare s e0 m~0 n s toe k S01 Cor po ration New Yor k
Corporation P.V.$5.00 NYE @ 39 3/4
'--..,
Dividend payable Jan.23,1969
':';;1;'~ares common stock The Toledo Edison Company
Ohio Corporation P.V.$5.00 NYE @ 33 5/8
Dividend payable Jan.28,1969
cJ.>CQs ha,re 4%,Pref.stoe k Hes t pen n Powe r Company
,Pennsylvania Corporation p.V. $100.00 NYE @ 70 1/2
./-
90 63
10 00
17,784 00
144 .00
1,70000
1 ,996 50
26 40
.='5 9 oo-~--oo-",
7,500 00
,105 00
10,287 00
107'95
2,265 75
8 55
'1,681 25
20 00
70 50
9.015 26
32,660WallStreetJournal@28.75
721.221 shares common stock We1l.ington Fund,Inc.
@ 12.50
1136 shares common stock Western Pennsylvania National
Bank Federal Association P.V.$5.00 Over the Counter
Pay men t ~1ar .5 t 196 9 50 00
-3-
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Y .'''/~..'...''...""~.....-,c..;::'.•".~.,..,'.""'•...;.....::~....,..'--';-J,,;.,~-~
.
•.._,.,/~~,':t~Jti!:;C("'dS'6'"'MMjI';;ii}~"",1i\-"''''f·-\t··'''f'';S .,''''''''G)}".J~.t~;'.~ht ¥.dnNr~,...·'Ytlfi;;et;"'·"';"'4!·.qptj'''r--r&''''.1z'_r;;..t4~''4"&~·~
.'p .~#~•--.
....--'..,~"~,,........-.'.
...~\..
...
'<
hares common stock f.W.Woolworth Co.
"'"---"7
New YCi r k Cor p0 rat ion P.V.3 1/3 HYE @ 29 5/8
Divid~nd payable Mar.3,1969
\~.1 share common stock Monongahela Valley Country Club
t:i'
p.v.~200.00 1133 Country Club Road,Monongahela,
888.75
7 50.
25,000 00~
Pa.15063 Not listed on any market ·Ma rke t value 100 00 tv."'.{Q-----..,C~&IJ ,'"1964 Oldsmobile Sedan -Sale price 800 00
"f .~.)£J1,">:",
.I.•,/".C.Penrod Account v.decedent 1 ,100 00 (1 t'~lh"i ....'((liP(h;'':(;.-\c::;Y'.',-C}ko,,~fl...(,II:}
..._0,
1 Diamond ring )1,500 00 .
1 lot J{,~1 t4-~~~
J ewe.l ry .)50 00
1 lot Furniture 1 1 ~500 DO'
f-'
$262,380 59
REALTY:2 parcels -first Ward,Monongahela,
.Pa.,fronting 179 fe·et,.more-o~les~~,o_n .Main Stre.et .._·
and extending back 90 feet to Alley;Sold to
"7-
Elm ere._Vic kers -J·u ne,1969
Parcel of land known as N~.1308 Corrin Avenue,
Second Ward,Monongahela,Pa.Sold to Bernard->Affinito,et ux
Parcel of land known'as 1371 fourth Street,.-
Monongahela,Pa.Sold to Margaret Collinet and
.....-;0--...............0.:---....-,
Charles E.Collinet,her husband
23,500 00
.r----
$72,500 00
Total Personalty
Total Realty
Total Assets
$262,380.59
72,500;00
$334,880.59
-4-
.I
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUN~,PA.
Orphans'Court Division
)
)
)
)No.63 ...69-340)
)
)
HEARING ON AUDIT
THE HONORABLE PAUL A.SIMMONS,
Judge of the said Court.
Tuesday,December 13,1977
at 1:30 P.M.
J.M.Maurizi,'!Esq.
of Pittsburgh,Pennsylvania
representing the Accountant.
Janet A.Jackson
Official Court Reporter
....,
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUN~,PA.
Orphans'Court Division
"•IN RE:)
0()
z ESTATE OF )«)No.63-69-340>..J>-Turri,Inez M.,)UlZ )ZIIIn.Deceased.)i0I-elZ
:I:,,.Ul«
==,'I ..:HEARING ON AUDITu
0:,,I-Ul•C
..J«BEFORE:THE HONORABLE PAUL A.SIMMONS,u
c Judge of the said Court.:>.,
:t •l-I'N "
Ul TIME:Tuesday,December 13,1977I0:III at 1:30 P.M.I I-0:I 0
I n.III0:
I-0:8 AP1:"'EARANCES:J.M.Maurizi,~Esq.
..J
I«u of Pitts burgh,PennsylvaniaII.representing the Accountant.II.0
I -II
I Janet A.JacksonI
Official Court Reporter
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THE COURT:The first case is the
case of Inez M.Turri.Mr.Maurizi.
MR.MAURIZI:Your Honor,as counsel
it on the record and have her come to
the court to sign the same.
to your office and have her sign it and
distribution but I'd like to formally put
"
Well,you can take itTHECOURT:
.
flu and was ill and could not attend the
".,
for.th1e es.tat;e~of Inex M.Turri,I wish
f '•t j i '.f ~_.• •t.r T t'"
to report that the executrix'called.yes-
terday late and said that she had the
hearing today.Consequently,we did not
!cJ f f.it,'~',I
get her signature 'to the petitiOn 'for
0(
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ZoI-~Z
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send it to us by mail.·
MR.MAURIZI:Mail it to you,your
III0::
IIIl-ll:olLIIIII:
I-0:::loU
.Jc(
U
II.II.o
Honor?
THE COURT:That would be better.
MR.MAURIZI:We could leave a copy
of it here---
THE COURT:That would be fine.
l MR.MAURIZI:---with the Clerk.
,.
THE COURT:Everything is com-
3.
.,,,J'
~
..,..i
plete??Any complications?
will you announce the estate of Inez M.
TurJ::'i?
(Mrs.Muti,acting court crier,
leaves the courtroom to make this
anno~ncement,returning in a few moments.
THE COURT:Did you get a response?
MRS.MUTI:I got ,no response,your
'Honor.
THE COURT:Is there anybody in the
courtroom other than Mr.Mau~izi inter-
•j:"'.~~~:~.
ested ir '~.he e~t.ate.or·Inez M.TUl/ri?
,•l l".i I '.,.",)'f
i ,I,"•JI .._"\'~t t;"
(NO RESPONSE )
THE COURT:
"",
audit of this estate is ordered closed,'.,.•",. .i .I
'••(.t..},/,';F ......./~;
subject to the receipt bf't6e fulfy exe-
cuted Audi t Pet ition.,
4.
,'....
•I hereby certify that the proceedings
at the hea.ring in the above cause,and that this copy is a
...I
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,
.1 ..
~."
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."...•..~
..."~...:..,
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~~are oontained fully and accur.ately in the notes taken by me
~>-Ul
ZZIII~correot transcript of the same.
oI-elZ
XUl"C~
"
By the Court,
The foregoing record of proceedings at
to be filed.
iiiII:III~~IIIII:~:l8 the hearing in the ~bove cause is hereby approved and directed
oJcUii:Ll.o•
~<~~.J.
-P8UiA:immons,J..
c--·--ll---,--------------L~
ESTATE OF
Inez M.Turri,
Deceased.
\
muunt!}1
In the matter of the First and Final
Account of Mafalda G.Ferrari,
Executrix
ADJUDICATION AND DECREE
And now August z..6 ,19~,this matter having came on for
hea,ring,audit and distribution and testimony taken;upon due consideration thereof,the bal-
ance for distribution in the hands of the Accountant is determined to be $~.,,-,-O~2 _
and the account is accordingly confirmed;and it is ordered,adjudged and decreed that the said bal-
ance 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 taken herefrom sec.
leg.
SCHEDULE OF DISTRIBUTION
Balance per account ---'-.__
Additional Debits -Audit 14137.72
$24,612.40
Additi.onal Credits -Audit 38 526 10,.Balance'_
Attorney__J_·_M---:._M_a_u_r_i_z-:..i _
$
38,750.12
224.02
Janet Lee DeLuca,1/2 residue
Margaret Ann Collinet,1/2 residue
112.0
112.01
112.01
No balance
,"',
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No.63-_
In the matter of the
Account of
of Estate of ~
1\bjubitutinn nub m~tr~~
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S;11~1l :to:lt31.:;··
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1!7"~':j?""-""'"~.I""l..•'-~...1~~~t.~~-~
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f 8~IU;6.>
I'
February 4,1975
Joseph L.Hoffmann,Esquire
242 West Main Street
Monongahela,Pennsylvania 15063
Re:·Estate of Inez M.Turri,Deceased
No.63...69 ...340
Dear Mr.Hoffmann:
,
Enclosed please find a Citation ,issued by the Orphans'
J
Court Division of Washington County by Judge Simmons which is...
self;,;.explanatory"1£y'ou have a.ny questions conc~r~in~thiS matter
l .....',
r
prior to·the hearing date,please do not hesitate to call me.
,BALZARINI,WALSH,CONWAY &MAURIZI
J.M.Maurizi
JMM/dp
Enclosure'
REGISTERED MAIL
RETURN RECEIPT REQUESTED
~.-.~J
(I .'
BALZARINI,WALSH,CONWAY &MAURIZI
ATTORNEYS .AT LAW
3303 GRANT BUILDING
PITTSBURGH,PENNSYLVANIA 15219
(412)471-1200
April 5,1976
Washington County Orphans'Court
Inheritance Tax Division
Washington County Courthouse
Washington,Pennsylvania
Re:Estate of Inez M.Turri,Deceased
No.63-69-340
Gentlemen:
Please be advised that with reference to the 1,192 shares
of AT &T stock which was reported on the First Account filed with
the Orphans'Court Clerk's Office,there is a typographical error
with reference to the valuation of said share s on the date of Inez
Turri's death (March 11,1969).The valuation per share on March
11,1969 was $52.25,multiplied by 1,192 equals $62,282.00.The
typographical error reflects a value of $68,282.00.
Therefore,would you please adjust the total value of the
estate by subtracting $6,000.00 which occurred as a result of this
error.
If you have any questions concerning this matter,do not
hesitate to contact the undersigned.
Sincerely,
BALZARINI,WALSH,CONWAY &MAURIZI
-
JMM/dp
BALZARINI,WALSH,CONWAY &MAURIZI
ATTORNEYS AT LAW
3303 GRANT BUILDING
PITTSBURGH,PENNSYLVANIA 15219
(412)471-1200
May 5,1976
Chris Va10chos,Audit Clerk
Washington County Common Pleas Court
Orphans I Court Division
Washington,Pennsylvania 15301
Re:Estate of Inez M.Turri,Deceased
No.63-69-3400f1969
Dear Mr.Va10chos:
Enclosed please find a copy of the corrections made by the
Certified Public Accountant to the First Account filed in the Estate of
Inez M.Turri,Deceased.The secretary who typed the First Account
typed $17,969.93 instead of $1,796.93.This is a typographical error
on the part of the secretary who typed the Estate Account.Enclosed
please find the explanation from the accountant.Please incorporate
this with your files.
Sincerely,
BALZARINI,WALSH,CONWAY &MAURIZI
J
JMM/dp
Enclosure
,,"""" I "Certified Public Accountant",,,~"'I """'11""'I/,',+l,,~"I~II'"",!I ,I·"',I '
'1876 STAGE COURT ALLISON PARK,PA.15101
364-5333
June 23,1975
Mr.Joseph M.Maurizi,Esquire
Balzarini,Walsh,Conway &Maurizi
3303 Grant Building
Pittsburgh,Pennsylvania 15219
RE:Estate of Inez M.Turri,Deceased
Dear Joe:
",
I wish to acknowledge receipt of photo-copies of 1974 deposit slips and
savings account information from Equibank,N.A.The additional information
has enabled me to complete the Estate receipts record and disbursement record
for the period March 11,1969 through June 4,1975.
I have recomputed the Federal Estate Tax,Federal Fiduciary Income Tax,
and Pa.Fiduciary Income Tax as follows through December 31,1974:
Taxes Penalties Interest Total
Federal Estate Tax $53,580 $13,395 $15,005 $81,980
Federal Fiduciary Income Tax 5,553 1,386 1,341 8,280
Pa.Fiduciary Income Tax 310 74 36 420
Total Due $59,443 $14,855 $16,382 $90,680
A review of the Estate Assets at June 4,1975 shows the following
balances:
J
Checking Account
Marketable Securities
Estate Basis
$60,316
111,621
$171,937
Estimated
Market Value
$60,316
63,544
$123,860
The Estate lost $4,736 on sale of securities and the market value of
securities on hand has declined $48,077 since March 11,1969.Mr.Hoffman
did pay $40,000 in Pa.Inheritance taxes on June 11,1969 at discount.
We are ready to proceed with the Federal Estate Tax Return and Federal
and State Fiduciary Income Tax Returns.
JLB:st
Very truly yours,
/9'l'~oj."L7~,
JOSEPH L.BENDER
Certified Public Accountant
BALZARINI,WALSH,CONWAY &MAURlZI
ATTORNEYS .AT LAw
3303 GRANT BUILPING
PITTSBURGH,PENNSYLVANIA 15219
(412)471-1200
September 7,1976
Chris Valochos,Audit Clerk
Washington County Common Pleas Court
Orphans'Court Division
Washington,Pennsylvania
Re:Estate of Inez M.Turri,Deceased
No.63-69-340 of 1969
Dear Mr.Valochos:
Enclosed please find an original and one copy of the
Second and Final Account of Mafalda G.Ferrari,Executrix
in the subject estate.If you have any questions concerning
this matter,do not hesitate to call me.
Sincerely,
BALZARINI,WALSH &MAURIZI
j
JMM/dp
Enclosures
Maul)
BALZARINI,WALSH &MAURIZI
ATTORNEYS AT LAW
3303 GRANT BUILDING
PITTSBURGH,PENNSYLVANIA 15219
(412)471-1200
December 6,1976
Chris Valochos,Audit Clerk
Washington County Common Pleas Court
Orphans'Court Division
Washington,Pennsylvania
Re:Estate of Inez M,Turri,Deceased
No.63-69-340 of 1969
Dear Mr.Valochos:
Enclosed please find an Election to Determine Value
of Future Interest,Pursuant to Section 714 of the Inheritance
and Estate Tax Act of 1961,as Amended filed on behalf of
Margaret Collinet,Janet DeLuca and Charles Edward Collinet.
Please bring this matter to the attention of Andy Merva of the
State Inheritance Tax office for the purpose of calculating
the Inheritance Tax on a pre-paYment basis as soon as possible.
If there are any questions which Mr,Merva has,
please have him contact the undersigned directly.
Sincerely,
/
JMM/dp
Enclosures
BALZARINI,WALSH &MAURIZI
ATTORNEYS AT LAW
3303 GRANT BUILDING
PITTSBURGH,PENNSYLVANIA 15219
(412)471-1200
December 16,1976
Mr.Anthony Merva
Washington County Common Pleas Court
Orphans'Court Division
Washington,Pennsylvania
Re:Estate of Inez M,Turri,Deceased
No,63-69-340 of 1969
Election Under Section 714 to
Prepay Tax
Dear Mr.Merva:
Enclosed please find an original and one copy of the
appraisement of the principle of the Estate applicable to the
remaining life income beneficiaries,Margaret Ann Collinet
and Janet Lee DeLuca as well as the remainder estate of Charles
Edward Collinet.
If you have any questions concerning the computations,
do not hesitate to call.We would appreciate your early
attention to this matter.
Sincerely,
BALZARINI,WALSH &MAURIZI
/
JMM/dp
Enclosure
M'Mau~
July 13,1978
M~.J.M.Mau~izi
3303 G~ant Building
Pittsbu~gh,Pennsylvania'16219
j
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\
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,\
\
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"
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IN RE:Estate of Inez M.Turri,Deceased
No.63-69-340
Dear M~.Maurizi:
I cannot write a Decree in the above entitled estate
until seve~al things a~e explained.They are as follows:
l~Marga~et Ann Collinet was bequeathed the sum
of $20,000.00'.I can only find $10,000.00
beine;'distri bu ted to her.'.'
2.You filed a petition to terminate the Trust
unde~which the remainderman was to ~eceive
50%of the principal and each of the life
tenant's 25%of the principal.An advance
of t20,000.00 was made in this way __
$10,000.00,$5,000.00,$5,000.00.You then
proposed to distribute the balance of the
proceeds equally among the life tenants
without any further bequest to the remainderman.
This does not seem in accordance with the Petition andStipulationfiled.
Please contact me as soon as possible on this matter.
Very truly you~s,
CV/jn
Chris Vlachos,Attorney
Au-di t Clerk '
I,
i
I
II
"',,-)..
-
January 13,197 5
Joseph L.Hoffmann,Esquire
242 \\Iest Ma.in Street
MononQahelEl,Pennsylvania 15063
In Re:Estate of Inez M.Turri,Deceased.
, .No.63«>69-;340
Dee..r Mr.Hoffmann:
The above mentioned matter aha 11 be continued to
January 29.1975,at 9:30 A.M.Uyou are unable to conclude this
matterf I think it would be better for you to vJithdraw from this ease
and allo~sottle other attorney to take it over.I have postponed
this case ten different times for you to date tn extendIng 1t over a
period of almost one year.This case is over five years old and
I am belnq pressured to have somthlng done.~lease try to have
thla matter 1n shape for distribution as of January 29,1975.,at
9:30 A.I.Jr.
Please send out notices to alllnterested parties that
thts matter ~JUl be heard as indicated above,by certified maU.
return receipt requested.PleasE)have an affidavit of service ready
at the time of hearing on this matter..,.
t 'am sending a copy of this letter to Mrs.Margaret
Torett,l in care of her dauQhter,Mrs.Frank DeLuca.tor their
information.
Very trUly yours,
a I ,
Paul A.Simmons.J.
PAS/vb
CC:Mrs.Margaret Torettt
December 13,1974
Mr.and Mrs.Frank DeLuca
Craven Drive
Monongahela,Pennsylvania 15063
In Re:Inez M.Tp:rri Estate
Dear Mr.Qnd Mrs•.DeLuca:
Enclosed please find a copy of the transcript of
the hearing on continued audit for your information.
Very tru ly yours t
Paul A.Simmons.J.
PAS/vh .'.
Enclosure
'.'.
November lQ,1974
Joseph L.Hoffmann,Esquire
242 West Main,Street
Mononqahela,Pennsylvania 15063
In Re:Inez M.Turri,Deceased,Estate
No.63 -69-340
Dear Mr.Hoffmann:
This case has been scheduled and rescheduled approximately
sevett dtfterent times.In the meanwhlle,I am qetting.complaints
from some of the Interested parties as to why this matter has been
postponed for such a length of time.Please help me to qet this
matter disposed of.
I am setting this matter down for a ~pectat hearing-Monday.
December 9,1t1'74,at 10:00 o'clock.t will expect all necessary
papers to be fUed and aU problems which are not solved will be
considered by the Court at that time.
,-
This lady died over five years ago and her dlstrlbutees are
entitled to their mon~y•.t have been as pattent as I ca:n posstbly be.-
Please send out notices to all interested parties that this '
matter "ttl be resolved on the date above indicated.
Very truly yours.
PaUl A.S1mmons,J.
PAS/Vb
November 19.1'd74
Mr.&Mrs,Frank DeLuca
Craven Drive
Monongahela,Pennsylvania 16083
~n Re;tnt;M,~l!rtl Estate
Dear Mr.&Mrs,DeLuca:
The hearing on the continued audit tn the above
named estate wUl be held on Monday.December 9,1974,at
10:00 o'clock A.M.
Very trUly yours.
Paul A•.Simmons.J,
PAS/Vb
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I
June 18,1974
Joseph L.Hoffmann,Esquire
242 West Maln Street
'MononQahela,Pennsylvania l~063
In Re:Inee Turri,Deceasedt Estate
No.63-69-340
Dear Mr.Hoffmann:
The audit hearing in the above entitled estate has
been continued to Friday,June 28,1974,at 9:15 o'clock A.M.
Please be prepared to appear for the hearinq on this
date.
Very truly yours,
PaulA.Simmons,J.,.
PAS/vh
.<
May 11.1976 .
Joseph L.Hoffmann,Esquire
242 West Main Street
Monongahela,pennsylvania 15063
In Re:Estate of Inez Turri,Deceased.
No.63-69-340*
Dear Mr.Hoffmann:
,Wilt you please outline the nature of j'Our services
in reqard to the above estate so tba.t I may approve or
disapprove your fee in regard to the same.Allegedly,you
h$.ve charqed $32,800.TQ~re'has been a question as to
whether you bave overcharged by $6800.
Please send this in as soon as possible so that I may
approve or disapprove yOUl'fee as above indicated.
Very truly yours,
Faul A.Simmons,J.
PAS/vh
Enclosure
J
~'r'-~.,..'
BALZARINI,WALSH,CONWAY &MAURIZI
ATTORNEYS AT LAW
3303 GRANT BUILDING
PITTSBURGH,PENNSYLVANIA 15219
(412)4,71-1200
April 2,1976
•
The Honorable Paul A.Simmons
The Orphans I Court of Washington County
Division of Common Pleas Court
Twe.nty-Seventh Judicial District of Pennsylvania
Washington,Pennsylvania
Re:Estate of Inez M.Turri,Deceased
Dear Judge Simmons:
Mr.Michael Quigley,Esquire for the Internal Revenue
Service,Estate Tax Division,is in the process of conducting an
'\'.'"audit of the subject estate.
Mr.Bender,C.P.A.,and 1 met with him and reviewed
in detail the assets and deductions to arrive at a gross estate tax
figure.In the course of this review,Mr.Quigley stated that on
the basis of the gross estate of '$375,785.00,the legal fee charged
by Mr.Hoffmann in the amount of $32,800.00 was exces sive and
would be disallowed in that amount.He further stated that based ..
upon a check with the Washington County Inheritance Tax office,
the fee should have been approximately $26,000.00,resulting in an
overcharge of $6,800.00..
In other words,'the Federal Government is questioning the
$32..800.00 fee and will not permit it as a tax deductible item in that
am.ouut.1 informed Mr.Quigley that I would present the matter to
you in view of our understanding Mr.Hoffmann would have to
reixnburse the estate the difference of $6,800.00 in the event the Court
concludes that there was an overcharge of $6,800.00 by Mr.Hoffmann
to the Estate.•
Would you please state what fee would have been approved,
using the Washington County standards for an estate with a gross
value of $375,000.00.
~..-'.:.
The Honorable Paul A.Simmons
Page 2
April 2,1976
I would appreciate hearing from.you on this matter at
your earliest convenience.
Sincerely,
BALZARINI,WALSH,CONWAY &MA URIZI
,
JMM/dp
.~"~~'Mau~
"'".,-"..
JOSEPH L.BENDER
Certified Public Accountant
1876 STAGE COURT •ALLISON PARK,PA,15101
364-5333
May 3,1976
Mr.Joseph M.Maurizi
Attorney-at-Law
3303 Grant Building
Pittsburgh,Pa,15219
JlECE'YED
•LAW OmCE!BAlZARlffl,WALSH,CGNWA'(&MAURfli
....,
RE:Estate of fuez M.Turri,Deceased
Dear Joe:
I have reviewed Page 7 of the First Accmmt filed for the Estate of
Inez M.Turri,Deceased and wish to report as follows:
Taxes -Federal,State and Local,
Including Interest and Penalties -Page 7
A.Total Reported per Accmmt
Total per Inheritance Tax Dept.
Difference
B.~Error~payment dated October 31,
1975 to the Internal Revenue
Service -1969-1041 penalties
and interest was typed as
The c07='!'ect typing should·have
been
llifference
$114,051.96
130,224.96
$16.173.00
$17,969.93
1,796.93
$16,173.00
I would assume that Claire did not nm a tape of the columns after typing
the Account.However,the $114,051.96 is the correct total after making the
above correction.
Please call if you need additional information.
Very truly yours,
o-~d.L.~
j6smI L.BENDER
Certified Public Accmmtant
JLB/pm
J."-
.....,"
Estate of
,.-
INEZ H.TUR.~I,DE~EASED
"
...........-,,-...~.~-..,....'...~-.....-.....~~.....,.~......··'..l.US Fo\lrt~All'>o"\1~Plt~'lilllo.~U:H~
.'4 69
9 40 I
..$114,051 96
\
$229,574 55 '
$117 30
10 00
1$
I
40,000 00
\''
113 03
1969
June 4
Dec.31
!
I
.1969
June 9
June 25
1970
Apr.'14
Nov.4
1971
Feb.'14
June 30
1974
Apr.14
Aug.29
1975
July 18
Aug.28
Sept.10
,16
24
25
Oct.31
Dec.4
5
Louis J.Vecko -plumbing repairs
J.P.Hughes,M.D.-medical services
Taxes -Federal,State and Local,Including Interest
and Penalties
IIRussell Marino -Pa.Inheritance tax at discount
Malcolm Morgan -1969 personal property taxes of
Inez H.,Turri
Internal Revenue Service -1969 fed~ral income tax of
Inez lol.Turri
Malcolm Morgan -1970 personal property tax
,,"
Internal Revenue Service -1969 federal penalties
Malcolm Morgan~1971 personal property tax : : \
Malcolm Morgan -1972 personal property tax
Halcolm t10rgan -1973 personal property tax
,'
Internal Revenue Service -Federal estate tax
Pa.Department of Revenue -1973 Pa.41 penalty and
interest '
Pa.Department of Revenue -1972 Pa.41 penalty and
interest ' ,
Internal Revenue Service -197~-1041 in~erest
loternal"Reveilue Service -1973 -1041 interest
Pa.Department of 'Revenue -1971 -Pac 41 penalty and
interest,.'
Internal Revenue Service -Interest charge on
Federal estate ta."C
Internal Revenue'Service -·1971-1041 penalties and
interest
Internal Revenue Service -,1970 -1041 penalties and
interest
Internal,Revenue Service-1969 -1041 penalties and
interest
Pac Department of Revenue -1972 -Pa.41 additional
penalty and interest
Pa.Department of Revenue -1974 -Pa.41 penalty and
interest
Internal Revenue Service -1970 -1041 additional
interest,
Internal Revenue Service -1971 -1041 additional
interest
Internal Revenue Service -1969 -1041 additional
interest
Transfer to Summary -Schedule A -Principal-
P~rsonalty
*Reimbursed to estate by Joseph L.Hoffmann,Esquire
323 97,'
4,,690 05
,76 19
, ,147 53
26 24
14 59
'.21 60
"49 ~970 67
,34 03*
,41 82*'.
88 37*.,:
50 84*
.."!
,'·42 73*I:
15,405 46*..
'.
"786 67*
677 14*JI17,969 93*)1)71~..?3
..
42 24*
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7 91
3 83
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...._._"'"ESTATE OF !NEZ M.TURRI.DECEASED
...___-_..___._---._---.....--......-..._,_-.-_..........•.....__.--.•..II
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IN THE COURT OF COMMON PLEAS OF
WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
No.63-69-340 of 1969
ESTATE OF INEZ M.TURRI,DECEASED.
--~---------------------------------
SECOND AND FINAL ACCOUNT OF
MAFALDA G.FERRARI,EXECUTRIX
J.M.Maurizi,Esquire
LAW OFFICES OF
BALZARINI,WALSH,CONWAY &MAURIZI
3303 GRANT BUILDING
PITTSBURGH,PENNSYLVANIA 15219
Original -First Sheet -Account -Revised 1971
Orphans'Court Division
For Bale by P.O.Naly Co.,Law Blank Publishers
425 Fourth Avenue,Pittsburgh,Pa.15219
·WASHINGTON
IN THE COURT OF COMMON PLEAS OF ~COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
".
No.63-69-340
Estate of INEZ M.TURRI,DECEASED
of 19 69
SECOND AND FINAL ACCOUNT OF MAFALDA G.FERRARI,
EXECUTRIX
~\SUMMARY
SCHEDULE A
PRINCIPAL -PERSONALTY
Receipts -Page 2 $48,019.76
Amount Transferred from
Income -Personalty -Page 3 407.00 $48,426 76
Disbursements -Page 2 22,044 06
BALANCE $26,382 70
SCHEDULE B
INCOME -PERSONALTY
Receipts -Page $407.00
Disbursements -Page 3 0.00 $407 00
AMOUNT TRANSFERRED TO
PRINCIPAL -PERSONALTY 407 00 o 00
NET BALANCE ~26,382 70
THE BALANCE CONSISTS OF THE FOLLOWING:
PRINCIPAL -PERSONALTY
Cash -Checking Account -Equibank,N.A.$4,612 40
United States Treasury Bills 20,000 00
$24,612 40
Payments on Account of Distributive 1,770 30
Shares -Exhibit No.1,Page 3
$26,382 70
,
,
-
Administration Expenses
Original-Second Sheet -AccoWlt-Revised 1969
Estate of INEZ M.TURRI,DECEASED
SCHEDULE A
PRINCIPAL -PERSONALTY
RECEIPTS
1976
Feb.24 Balance per First Account filed February 24,
1976
1976 Additional Assets
Mar.1 Joseph L.Hoffmann -Attorney-at-Law
Funds advanced by Order of Judge Simmons
for payment of fees,expenses,penalties
and interest charges resulting from
delinquent returns.
Pennsylvania Department of Revenue
Refund on 1972 penalties and interest
Apr.27 Pennsylvania Department of Revenue
Refund on 1973 penalties and interest
Aug.23 Joseph L.Hoffmann -Attorney-at-Law
TRANSFER TO SUMMARY -SCHEDULE A
PRINCIPAL -PERSONALTY
DISBURSEMENTS
1976
Mar.1 Russell Marino -Short certificate
Joseph M.Maurizi -Estate costs
12 Joseph M.Maurizi -Attorney Fees
Register of Wills -Filing Account
Loss on Sale and Conversion of Assets
1976
Mar.22 Net Proceeds sale
715 shares -Wellington Fund,Inc.
Inventory Value
Taxes -Federal and State
1976
Apr.5 Internal Revenue Service -Federal Estate Tax
Interest Charges
Aug.23 Internal Revenue Service -Interest Charges
Register of Wills -Pennsylvania Inheritance
Tax
Interest Charges
TRANSFER TO SUMMARY -SCHEDULE A -
PRINCIPAL -PERSONALTY
*Amounts Reimbursed to Estate by Joseph L.
Hoffmann,Attorney-at-Law
-2-
For Sale by P.O.Naly Co.,Law Blank Publishers.
425 Fourth Avenue.Pittsburgh,Pa.15219
40,802 71
$'k 1,619 60
*55 63
7(41 82
.,'(5,500 00
7,217 05
$48,019 76
$2 00
114 87
";'(1,75000
268 00
$2,134 87
7,636 04
8,140 05
$504 01
12,690 13
7(4,309 87*655 18
1,248 00
502 00
19,405 18
$22,044 06
_._-
Original-Second Sheet-Account-Revised 1969 ,
For Sale by P"O.Naly 00.,Law Bla.n'k Publishers.r,425 Fourth Avenue,Pittsburgh,Pa.15219r.,"~.,""0 ,
Estate of INEZ M.TURRI,DECEASED
SCHEDULE B
INCOME -PERSONALTY
RECEIPTS
Interest -Bonds
United States Treasury Bills due 4-15-76 $407 00
DISBURSEMENTS
TRANSFER TO PRINCIPAL -PERSONALTY FOR -$407 00DISTRIBUTIONTOINCOMEBENEFICIARIES
EXHIBIT NO.1
PAYMENTS ON ACCOUNT OF
DISTRIBUTIVE SHARES
PRINCIPAL -PERSONALTY
1976
Feb.26 Margaret F.Toretti -Medical costs $1,000 00(As per Last Will and Testament)
Mar.12 Margaret F.Toretti -Medical costs 770 30(As per Last Will and Testament)
$1,770 30
I
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Affidavit of Accountant and Bequest for Distribution -To be
attached to accounts for Executors and Ad~lnlstrators,nr
For Sale by P.O.Naly Co..Law Blank Publishers425FourthAvenue,Pittsburgh.Pa.15219
AFFIDAVIT OF ACCOUNTANT
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF ALLEGHENY }55
The above named Accountant being duly sworn according to law deposes
and says that Letters,~T~e~s~t::..:a~m~e::::n=t~a=r..LY '----_
were granted to Mafalda G.Ferrari
and advertised more than six months prior to the filing hereof;that
the disbursements shown in the account have been made to the parties
entitled thereto and that the account as stated is true and correct as
_____--'s"-'h'-'Ce""--verily believes.
Sworn and subscribed before me this '7--'--W'--day of
191~.
DENISE A.PASQUAREL ,otary Public
Pittsburgh,Allc<1heny C0lnty,Pa.
My .commission Expires Feb.20,1978
REQUEST FOR DISTRIBUTION
Accountant requests that distribution be determined by the Court in
accordance with the Petition for Distribution to be offered in evidence
at the audit of this account.
i ~
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7
)
IN THE COURT OF COMMON PLEAS OF
WASHINGTON COUNTY.PENNSYLVANIA
ORPHANS'COURT DIVISION
No.63-69-340
First Quarter Term,1974
ESTATE OF INEZ M.TURRI,
Deceased.
ELECTION TO DETERMINE VALUE OF
-FUTURE INTEREST,-PURSUANT TO
SECTION 713 OF THE INHERITANCE AND
ESTATE TAX ACT OF 1961,-AS AMENDED
J.M.Maurizi,Esquire
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LAW OFFICES OF
BALZARINI,WALSH,CONWAY &MAURIZI
3303 GRANT BUILDING
PITTSBURGH.PENNSYLVANIA 15219
,..'
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,
PENNSYLVANIA
ORPHANS'COURT DIVISION
ESTATE OF INEZ M.TURRI,)
)
Deceased.)
No.63-69-340
First Quarter Term,1974
ELECTION TO DETERMINE VALUE OF FUTURE INTEREST,
PURSUANT TO SECTION 7lz;.OF THE INHERITANCE AND
ESTATE TAX ACT OF 1961,AS AMENDED
AND NOW comes Margaret Ann Collinet and Janet DeLuca,
parties in interest under the Last Will and Testament of Inez M.
Turri,Deceased,by and through their attorney,J.M.Maurizi,
Esquire,and pursuant to Section 714 of the subject Act file their
request with the Register of Wills to have the value of their
future interest as life income beneficiaries determined for the
following stated reasons:
1.Margaret Ann Collinet (Date of Birth -3-18-27)and
Janet DeLuca (Date of Birth -6-9-36)are life estate income
beneficiaries under the Will of Inez M.Turri;Deceased.
2.Pursuant to Paragraph 5 (g)of the subject Will,both
Petitioners are to receive the income from the principal of a
Trust for and during their natural lives.
3.Margaret Toretti,a life income beneficiary pursuant
to Paragraph 5 (c)of the Last Will and Testament of Inez M.
Turri,Deceased,died on January 24,1976;therefore,her interest
is terminated.
4.The Petitioners elect to have the value of their
future interest determined as of the date of decendent's death
and the tax assessed thereon by the proper authorities of the
Inheritance Tax Division of the Commonwealth of Pennsylvania.
"c.-
WHEREFORE,the subject Petitioners desire to prepay the
Inheritance Tax which is properly due and owing on the value of
their future interest as life income beneficiaries.
_._,~~[ZAitmI ~_WALSH &MAURIZ I
\/~
A F F I D A V I T
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF ALLEGHENY
)
)
)
SS:
Before me,the undersigned authority a Notary Public,in
and for said County and Commonwealth,personally appeared,
MARGARET ANN COLLINET,who,being duly sworn according to law,
deposes and does hereby elect and consent to determination of the
value of her interest in the subject estate for purposes of
assessing the State Inheritance Tax pursuant to Section 714 of th
Inheritance and Estate Tax Act of 1961,as amended.
Sworn to and subscribed before me
this2r:d day of tj)A'.~~'1976.
t»~~,f?~~~~Notary Pu lic ;)
QENISE A.PASQUARELLI,Notarv Public
Pittsburgh,Allegheny COlJnty,Pa.
/tIy Commission Expires Feb.20,1978
A F F I D A V I T
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF WASHINGTON
)
)
)
SS:
Before me,the undersigned authority,a Notary Public,in
and for said County and Commonwealth,personally appeared,
JANET DeLUCA,who,being duly sworn according to law,deposes and
does hereby elect and consent to determination of the
value of her interest in the sub;ect estate for purposes of
assessing the State Inheritance Tax pursuant to Section 714 of the
Inheritance and Estate Tax Act of 1961,as amended.
,/)//}~c'\/""--'Jl,p.-··,//Xc/·C'x-,-?-.-".e ~~/,.-t:..~._.c ~
,/Janet DeLuca,/'
l,/'
Sworn to and subscribed before me
this}nd day of December
Notary Publ:C
/~UTH ~.ll~UNO,Notary Public
Charleroi,Washington Co"Pa.
My Commission Expires December 4,1918
,1976.
"
---------------------------------
IN THE COURT OF COMMON PLEAS OF
WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS~COURT DIVISION
~~~~~~------------------------------No,63~69~340
First Quarter TermJ 1974
---~-"-~~~~~-~-~-~-~~~---~~~~~~-~~-~
ESTATE OF INEZ M.TURRI,
Deceased.
ELECTION TO DETERMINE VALUE OF
.FUTURE INTEREST,·PURSUANT TO
SECTION 714 OF THE INHERITANCE AND
ESTATE TAX ACT OF 1961 .AS AMENDED,
-----------------------------------
J,M,Maurizi,Esquire
LAW OFFICES OF
BALZARINI,WALSH,CONWAY &MAURIZI
3303 GRANT BUILDING
PITTSBURGH,PENNSYLVANIA 15219
l
...•
IN THE COURT OF CO~~ON PLEAS OF WASHINGTON COUNTY,
PENNSYLVANIA
ORPHANS'COURT DIVISION
ESTATE OF INEZ M.TURRI,)
)
Deceased.)
No.63-69-340
First Quarter Term,1974
ELECTION TO DETER11INE VALUE OF FUTURE INTEREST,
PURSUANT TO SECTION 714 OF THE INHERITANCE AND
ESTATE TAX ACT OF 1961,AS AMENDED
AND NOW comes Margaret Collinet,.parent·and riatural
guardian of Charles Edward Collinet,a minor,by and through the
Estate attorney,J.M.Maurizi,Esquire,and files for the electib
pursuant to Section 714 of the Estate Tax Act to have the value
of his remainderman interest determined for the purpose of pre-
paying the State Inheritance Tax upon the following stated
grounds:
1.Charles Edward Collinet,a minor,is a contingent
beneficiary of a Trust Fund which shall take effect upon the
occurrence of two contingencies:
(a)Attainment of age 30;and
(b)The death of the life income beneficiaries,
Margaret Ann Collinet,his mother,and Janet DeLuca.
2.The value of the remainderman's interest has been
determined to be $10,000.00 which is the amount of the Trust Fund
in existence after the interest of the life income beneficiaries
have been paid.This amount has been ordered to be placed into a
Trust Fund for said minor child by the Orphans'Court Division of
the Court of Common Pleas of Washington County by its Order dated
November 1,1976.
WHEREFORE,the Petitioner respectfully requests that the
proper authorities in the Inheritance Tax Division of the Common-
wealth of Pennsylvania assess the tax on the remainderman interest
'.
of Charles Edward Collinet , a minor I for the purpose of prepayment
of the Tax.
~JALSH &MAURIZ I
A F F I D A V I T
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF ALLEGHENY
)
)SS:
)
Before me,the undersigned authority,a Notary Public,in
and for said County and Commonwealth,personally appeared
MARGARET ANN COLLINET,parent and natural guardian of Charles
Edward Collinet,a minor,who,being duly sworn according to law,
deposes and does hereby elect and consent to determination of the
value of her interest in the subject estate for purposes of
assessing the State Inheritance Tax pursuant to Section 714 of the
Inheritance and Estate Tax Act of 1961,as amended.
X,/litlV~~/C-t~~M~Ann Collinet
Sworn to and subscribed before me
this3hJ day of~~-Zr/tt,".I!\"I,1976.
12~tiryrtutrfl-"rJA-'
DENISE A.PASQUARElLI,iJOtOlI"!P'lIblic
pittsburgh,Alleghony COlloly,PD.
~Y,:Commission Expires Feb.20,1978
,,..-----------.r---------------------------
J
IN THE COURT OF CO~~ON PLEAS OF WASHINGTON COUNTY,PENNA.
ORPHANS'COURT DIVISION
INEZ M.TURRI,
~z~>.J
)-
VI
ZZ1&1Go
ioI-elZ
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IN RE:
ESTATE OF
Deceased.
BEFORE:
)
)
)
)·No.63-69-340
)
)
)
CONTINUED HEARING ON AUDIT
THE HONORABLE PAUL A.SIMMONS,Judge
of the said Court .
until Thursday,May 16 ,1974,at 9:45 A.M.
was set for today in the estate of Inez M.Turri.Howe'er,.,
under all the circukstancei,I wan~to continUe it
,.Wednesday,May 1st,197"4,at 11:00.--.I,.,
.'0'clock A.M:•I.t I',.,.,,<;-..
,.If it please t~e Court,the audit hearin&
JOSEPH L.HOFFMANN,ESQ.,of Monongahela,
Pa.,representing the Accountants .
APPEARANCES:
MR.HOFFMANN:
TIME:
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THE COURT:At this point,Mr.Zermani,would you
please announce the estate of Inez M.Turri ln the
halls of the Courthouse?
MR.ZERMANI:Your Honor,I received no response.
will continue this audit until May 16,1974,which is
Under all the circumstances,the CourtTHECOURT:
I
I
Ir'-------it---------------------------------I----l
II
•
2
a Thursday,at 9:45 A.M.Is there aRybody else
in the Courtroom who might be interested In this estate.
(NO RESPONSE)
\
I THE COURT:The Court sees no one in the Courtroom
other than Mr.Hoffmann who might :have ~n,interest
in this matter.
(AUDIT CONTINUED )
I hereby certify that the proceedings and evidence
are contained fully and accurately in the notes taken by me
on the"hearing of the above cause,and that this copy is a
correct transcript of the same.
The foregoing record of the proceedings upon the hearin
of the above cause is hereby approved and directed to be fi ed.
By the Court,
..-
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IN THE COURT OF COMMON PLEAS pF WASHINGTON COUNTY,PENNA ..,,
ORPHANS'COURT DIVISIONIf-••~.
)tINRE:\:',
)
ESTATE"OF )No.63-69-340
)
INEZ TURRI,)
)
Deceased.)0(
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BEFORE:
..HEARING ON CONTINUED AUDIT
THE HONORABLE PAUL A.SIMMONS,Judge
of the said Court.
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APPEARANCES:
TIME:
JOSEPH L.HOFFMANN,ESQ.,of Monongah la,
Pa.,representing the Accountant.
Tuesday,June 18,1974,at 9:30 A.M.
continued until June 18,1974,at 9:30 A.M.It has
Inez Turri,requested that the audit in said estate b
1974,-at'9:30 A.M.And at this time,I would like
Let the record show that on May 16,
attend the audit hearing scheduled this day on June 1
1974,Mr.Joseph Hoffmann,Attorney for the estate of
ap'peared to the Court that Mr.Hoffmann is still unab e to
THE COURT:iiin:IIIl-n:oD-IIIa:
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Mr.Zermani,our Court Crier,to go to the Courtroom
and also into the halls of the Courthouse and at both
places,announce the estate of Inez Turri.And if any
person is interested in the estate of Inez Turri,you
rna bring them into chambers and we will inform them
I •\..1 2
as to the date of a continued hearing on the audit of
this estate.Mr.Zermani,did you get a response?
MR.ZERMANI:Your Honor,I received no response either n
the Courtroom or in the halls.
THE COURT:Thank you very much.Let the record show that
Mr.Zermani received no response to his announcement,
until June 28 ~i974,at 9:15 o'clock A.M.
both in the Courtroom and in the halls of the Courth01se.
the heari~g
OYfici~l Stenographer
rec~d of the proceedings upon
..'
The foregoing
(AUDIT CONTINUED )
And so at this time,the Court will continue this aud"t
..
of the above cause is hereby approved and directed to be filed.
'By the Court,
.~~
the hearing of the above cause,and that this copy IS a correct
transcript of the same.
I hereby certify that the proceedings and evidence
are contained fully and accurately In the notes taken by me or
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNA.
ORPHANS'COURT DIVISION
,-'1
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IN RE:
ESTATE OF
INEZ TURRI,
Deceased.
BEFORE:
)
)
)
)No.63-69-340
)
)
)
HEARING ON CONTINUED AUDIT
THE HONORABLE PAUL A.SIMMONS,Judge
of the said Court.
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APPEARANCES:
TIME:
JOSEPH L.HOFFMANN,ESQ.,of Monongahela
Pa.,representing the Accountant.'
Thursday,May 16,1974,at 9:45 A.M.
ance of the~~udit in the estate of Inez Turri
the indulgence of the Court and ask for a contin -
,,
MR ..HOFFMANN.:'r~.,
..t •~
Would 'You:ahnounce this estate,please?
.'',~.,-until'.J une 18,1974 ,.at 9:30 A.M.
THE COURT:
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MR.ZERMANI:
(Court Crier)
Your Honor,I received no response.
THE COURT:Other than Mr.Hoffmann,do we have
anybody in the Courtroom interested in the estat
of Inez Turri?
(NO RESPONSE)
THE COURT:Hearing no response,the audit of this
matter is continued until June 18 at 9:30 A.M.
(AUDIT CONTINUED )
2
* * * * * * * * * * * * * * * * * * * * * * * * * * * * * *
I hereby certify that the proceedings and evidence are
contained fully and accurately in the notes taken by me on
the hearing of the above cause,and that,this copy is a
,correct transsript of the -same.
'/.
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The foregoing record of the proceedings upon the hearing of
the above cause is hereby approved and directed to be filed.
By the Court,
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVA IA
ORPHANS'COURT DIVISION
IN RE:
ESTATE OF·
INEZ TURRI,
Deceased.
)
)
)
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No.63-69-340
BEFORE:
,TIME:
BY THE COURT:
HEARING ON CONTINUED AUDIT
THE HONORABLE PAUL A.SIMMONS,
Judge of the said Court.
Friday,July 12,1974,9:00 o'clock
A.M.
This IS the time and place set for
.
I announced i~,,Your Honor"and I,,..':..'/.
an audit in the estate of Inez Turri at Number 63-69-3 0
in the Orphans'Court Division of the Court of Common
Pleas of Washington County.Mr.Zermani,yould 'you
please announc~this estate that was scheduled for
au1it this morning~
MR.ZERMANI:.
(Cour't Crier)
received no response.
tHE COURT:Is any,body in the Courtroom interes ed..,in the audit of the'estate of 'Inez Turri,deceased?
(.,NO ,RE~P,ONSE,J,'e'.1'.~
THE COURT:Let the record show that Mr.Hoffma n,
Attorne Hoffmann of Monon ahela,re uested the Court
to continue this matter,due to the fact that he had
other pressing business this morning.And we are going
to continue this matter to Monday,August 26,1974,at
9:00 o'clock A.M.
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(AUDIT CONTINUED )
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I hereby certify that the proceedings and evidence are
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contained fully and accurately in the notes taken by me on the hearing of
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the above cause1 and that this copy is a ,correct transcript of the same.
The foregoing record of the proceedings upon the
hearing of the above cause is hereby approved and directed to be filed.
By the Court1
J.
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNA.
ORPHANS'COURT DIVISION
IN RE:)
)
ESTATElJOF )..)No.63-69-~40INEZTURRI,)!
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Deceased.),......,.r-".~'....'
audit in the estate of Inez Turri,deceased,filed
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BEFORE:
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BY THE COURT:
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rHE HONORABLE PAUL A.SIMMONS,Judge
of.the said~Coprt.
Friday,June 28,1974,at 9:15 o'clo k
A.M.
This is the time and place set for t~e
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at No.63-69-340,Orphans'Court Division,Court of
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on this matter is scheduled for this morning at 9:15
o'clock.Mr.Zermani,will you please announce this
matter in the Courtroom and also in the halls of the
Courthouse to see if any person might be here today
interested in the estate of Inez Turri?
MR.ZERMANI:
THE COURT:
Your Honor,I received no response.
Let,the record show that this case
will be continued until Friday,July 12,at 9:00 o'clDck
A.M.,at which time this matter again will be called
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(AUDIT CONTINUED )
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I herobyc:ertify that the procoodlnss and ovldenco
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVAN A
ORPHANS'COURT DIVISION
set for this morning at 10:00 o'clock.Mr.
a hearing on the continued audit in regard to the
Estate of Inez Turri,deceased.This matter was
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IN RE:
ESTATE OF
INEZ TURRI,
Deceased.
BEFORE:
APPEARANCES:
TIME:
BY THE COURT:
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)No.63 -69,-340
)
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HEARING ON CONTINUED AUDIT
THE HONORABLE PAUL A.SIMMONS,Judge
of the said Court.
JOSEPH L.HOFFMANN,ESQ.,of Monongahe a,
Pa ..,representing the Accountant.
December 9,1974.
This is the time and place set for
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Hoffmann has appeared here on behalf of the estate.
My ~,Hof,fmann,cO\Ild you,tel.l u,s ,about this matter?
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"Befor~you tell us about this matter,I would like
foi ~the record to show that I sent a letter to your
"..,'"~j"office dated-November 19,1974,scheduling this matt r for
December.9 ,197,4.at 10:00 o'clock.Of course,today
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7
is the date set for hearing in this matter.Could you
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to proceed at this time?
.~bu are in a position
MR.HOFFMANN:I ...If it'please the Court,I left my offic~.,
on ,November 19,1974---
the fact there was a hearing scheduled for this
Barbara,California,'visiting my sister until
able to open all of my mail until December 8th,
at which time that was the first time I knew about
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Yes,and I was in California,Santa
M~.H9ffmann,were you out of the state
Inasmuch as I was not prepared because
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I had not sent the proper notices out,I have requested
morning.
Tuesday,December 3rd.Owing to illness,I was not
at that time?
MR.HOFFMANN:
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the Honorable Paul A.Simmons to reschedule this.
I am requesting the Honorable Paul A.Simmons to
continue this over the holiday season until January
3rd,so I can get my notices out,in order that I
may properly notify all parties concerned.
THE COURT:Under these circumstances,since
evidently my letter of November 19th did not reach
you because you were in California at the time the 1 tter
reached Monongahela,the Court ~ill continue this
matter until January 3rd,which is on a Friday,1975
at which time all necessary papers shall be filed ana
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all problems will be resolved by the Court at that ti e.
(Proceedings Closed)
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* * * * * * * * * * * * * *** * * * * * * * ** ** * * * *
on the hearing of the above cause,and that this copy is a
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are contained £411y and ftccurately in the notes taken by me.'-."',
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I hereby certify that the proceedings ~nd e~idence
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to be filed .
The foregoing record of the proceedings upon the
hearing of the above cause is hereby approved and directed
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correct transcript of the same.
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANI~
ORPHANS'COURT DIVISION
IN RE:.,)t,...,)..
I .ESTATE OF )No.63-69-,34 0
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INEZ TURRI,,)•"),
Deceased.)
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HEARING ON CONTINUED AUDIT
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THE HONORABLE PAUL A.SIMMONS,Judge
of the said Court.
January 3,1975.
This is the time and place set for
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the audit ln regard to the Estate of Inez Turri filec
at Number 63-69-340.Mr.Zermani,would you please
announce this case in the halls of the Courthouse
and in the Courtroom to see if anybody might be
here today in regard to this estate?
Mr.Zermani,did you get a response?
MR.ZERMANI:Your Honor,I announced both in the
(Court Crier)
halls and the Courtroom and received no response.
THE COURT:Let the record show that it appears'
that Mr.Hoffmann has contacted the Court by telephore
and that he is ill and is incapacitated and unable
-'-------it-----------------------------------.I----I
Stenographer's Ceitificate
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~I r.to be at the hearing this morning.So the Court
will postpone this matter and continue it until 9:30
A.M.on January 13,1975 in Courtroom Number 5.
(Audit Continued)
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I hereby certify that the proceedings and evidence
are contained fully and accurately in the notes taken by me
on the hearing of the above cause,and that this copy is a
correct transcript of the same.
The foregoing record of the proceedings upon the
hearing of the above cause is hereby approved and directed
to be filed.
By the Court,
~~/"auA:iITllTIons,J.
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANI~
ORPHANS'COURT DIVISION
HEARING ON CONTINUED AUDIT
THE HONORABLE PAUL A.SI~~ONS,Judge of
..th,e said Court .
/.
INEZ TURRI,
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This is the time and place set for
Monday,January 13,1975.
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BEFORE:
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IN RE:
ESTATE OF
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an audit in regard to the Estate of Inez Turri,deceasEd,
filed at Number 63-69-340.Let the record show that
it appears that the Court has contacted Mr.Hoffmann's
office and the secretary has informed the Court that
he is ill and is incapacitated and unable to attend
the hearing at the scheduled'time this morning.Let
the record further show that the Court,in fact,calle
Mr.Hoffmann personally and Mr.Hoffmann verified the
fact that he was ill and unable to be here this morn in
at the appointed time.This matter will be continued
to January 29,1975,at 9:30 A.M.I
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.'the':p'roteedi~gs and evidence are
".hearing of the above cause,and that this copy is a correct•
By the Court,
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The foregoing record of the proceedings upon the hearin
above cause is hereby approved and directed to be filed
transcript of the same.
c contained fUl!~and accurately in the notes taken by me on the
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNA.
ORPHANS'COURT DIVI~ION
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THE HONORABLE PAUL A.SIMMONS,Judge
of the said Court .
BEFORE:
ESTATE OF
INEZ TURRI,
Deceased.
IN RE:
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APPEARANCES:
TIME:
JOSEPH M.MAURIZI,ESQ.,of Pittsburg~,
Pa.,representing heirs .
Wednesday,January 29,1975.
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:Jou estate of Inez M.Turri at Number 63-69-340 First....
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~Quarter Term,1974,and on behalf of the Executrices
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of the estate,Margaret Toretti and Mafalda G.Ferrari,
to obtain at least action on behalf of the heirs and the
Executrices of the said estate.And I understand that
Attorney Joseph L.Hoffmann had been requested numerous
times to appear before this Court.
THE COURT:Let me interject.For the record,
2
this d,a te was se.t as the'time and place for a hearing
on continued audit.This goes back into 1969.
MR.MAURIZI:The date of death was March 11,1969,
Your Honor.
more weeks to take care of this matter and asked the
On May 1st,1974,Mr.Hoffmann came into Court and
again asked for a continuance and said he needed two
on it to April 1st,1974.On April 1st,1974,Mr.
This case was originally schedueld at
the record should show,of course,that Mr.Joseph
this time,Mr.Hoffmann failed to appear in Court and
the audit for Monday,March 18,1974 at 1:30.At
L.Hoffmann,Esquire,is the attorney for this estate.
We continued this estate,the hearing
a matter of fact,did continue the case to May 1st,19 4.
Hoffmann came into Court on that day.As I indicated,
he failed to come In on the original day set for
hearing which was March 18,1974,but he did come in
on April 1st,1974,and asked me to continue this case
to May 1st,1974.The Court was agreeable,and as
Court to continue the matter until Thursday,May 16,
1974.The Court was agreeable.And on May 16,1974,
THE COURT:-
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Mr.Hoffmann came in and said he wanted it continued
to another time,and so I said to him,"How much time
do you need?"He said he would certainly be able
to have it finished no later than June 18,1974.
So on June 18,1974,Mr.Hoffmann was
.,
not able to get here to the Courthouse,and the Court,
thereupon,continued the case until June 28,1974.
On June 28,1974,Mr.Hoffmann didn't appear,so the
Court said we'd continue the matter to Friday,July
12,1974.On Friday,July 12,1974,Mr.Hoffmann
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requested the Court to continue the case to August 26,
1974,due to the fact that he had some other pressing
business and couldn't make it to the Courthouse.
On August 26,1974,the hearing was not held and the
Court thereupon scheduled December 9th as the proper
time for a hearing.Mr.Hoffmann didlappearon Decemb~r
9th,but said that he didn't get the letter that I sen
him on November 19th,scheduling the case,because
he was in the State of California and inasmuch as he
was ln the State of California until December 3rd
and due to illness,he wasn't able to open his mail
until December 8th,at which time it was the first time
he knew about the hearing that was scheduled for DecemJer
9th.
Then the Court set January 3rd,1975
as the time for a hearing.On January 3,1975,Mr.
Hoffmann didn't appear in Court at all,so the Court
telephoned him,found out that he was ill and incapaci ated
and that he forgot the hearing,evidently,and the
Court postponed the case to January 13,1975.
Finally,the case again continued
to this morning at 9:30 X.M.,which is January 29,19~5.--------itt-----------...;;..--------:..---------=---=---I-----'
------------------------,-------..
4
The Court again spoke to Mr.Hoffmann by telephone this
morning and Mr.Hoffmann said he was sick,he was unable
to get out of bed,that he just~couldnrt make it to Court
this morning.Now in the meantime,I'd like the record
to show that we sent Mr.Hoffmann letters on this matterb
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trying to get the thing activated;on June 18,1974
I asked him to please prepare for this hearing.I sent
him another letter on November 19,reminding him about
the hearing and asking would he please make it.I sent
another letter to him on December 13,1974,asking him
could he make every effort to try to do something in
regard to bringing this matter to a conclusion.
The Court has been most patient,it s~ems.
We have been waiting for almost a year now for this
matter to be concluded.Not only that,but the Court has
scheduled ten hearings for this case,and at each
instance Mr.Hoffmann has asked for a continuance or hasI
been unable to app~ar o~ifo~.s~me r~ason has ~eeri unable
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to act in this case.It seems to the Court that something
should be done under ~hes~..circumstances.Mr.Maurizi,
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do you have anything in mInd?
MR.MADRIZI:
.t~s:Your Hon~i.I respectfully request
that the Court issue a Citation upon Attorney Joseph L.
Hoffmann,Esquire,attorney for the Estate of Inez Turri,
to show cause why he should not be removed as counsel fo
this estate.And I intend to follow this oral request,
-.---------lIl----------------------------------4-__-1
5
Your Honor,with a written Petition ·with;Citition.
THE COURT:
and Petition.
MR.MAURIZI:
I would certainly entertain such a Ci~atior
I'd like to have a return day,Your
Honor,on the Citation.
THE COURT:All right.In order to expedite
the matter,in advance ofyour presenting the Petition,
we will set a return day in this matter for February 19,
1975 at 10:30 in this Courtroom.That is in Courtroom
Number 5,third floor of the Courthouse.
MR.MAURIZI:Your Honor,I will send by registered
mail,return receipt requested,a written order and
written Citation and have it down here for your signature
before it is mailed out.
THE COURT:I will sign it and you can see that i
is served on Mr.Hoffmann.I think that's the only thing
Yes,Your Honor.The primary purpose,
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we can do -under the circums tanceS.,, ...MR.MAURIZI:
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of course,is to ~rotect the heirs of the estate.And
those are the people 'we are'concerned about in this matt~r.
And we want to do it iri good tas~e.And we want to
effectuate an audit of this estate as it should have bee~
done.
THE COURT:The Court is in accord 100%.I will
tell you what we should do.I will await your Petition
requesting the Citation and whenever I receive it,I
will make an appropriate order.You can file it downstairs
---------------------.----------.
6
and you can make the service on Mr.Hoffmann.I think
it might be a good idea to also serve the co-executrix.
..Make certain that she knows and also it might be a good
•.idea to serve any other interested persons that you know
that might have an interest in this estate,just out
of an abundance of caution.Make sure everybody is
* * * * ** * ** * ** *
hearing.
represented and has full notice of this matter.If you vant
-.1.
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V
to take a look at the file regarding any other persons,
we will make this file available immediately after the
I hereby certify that the proceedings and evidence
are containe,d ~uIlY'apd'afc.ur~tel:y ,i~'·the .!lO~~s t~ken ,by ,~e
on the hearing of the above cause,and that this copy is a
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The foregoing record of the proceedings upon the hearin~
of the above cause is hereby approved and directed to be filec.
By the Court,
~~~-,PatfI A;-Simmon ,J.
/
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
IN RE:
ESTATE OF
INEZ M.TURRI,«
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~BEFORE:«~
)No.63,-69-340
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HEARING ON AUDIT
THE HONORABLE PAUL A.SIMMONS,
JUDGE of the said Court.
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J.M.Maurizi,Esquire,repre-
~enting the Accountant.(Did not
appear in person)•
May 17,1976 at 1:30 P.M.
MR.VLACHOS:If the Court please,I think Mr
This is the Esuate of Inez M.
Mr.Maurizi?Turri.
you
Maurizi talked to/about this.
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THE COURT:He did mention that he would
like to have this continued until the second week in September
Would you announce the cas~of Inez M.Turri?
(Court Crier leaves the courtroom to announce this estate in
t he halls and returns momentarily)•
COURT CRIER:
THE COURT:
Your Honor,I received no respon e.
A recent Supreme Court case came
down indicating perhaps he has a refund.Is that correct Mr.
Vlachos?
iany event the case just came down and we're going to continueol-e>~the case.Do,~e~have anybody in the courtroom here interestedxIII~in the Estate of Inez M.Turri,Deceased?Hearing no response,
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gthe audit of this0:I-III
oweek in ,September
oJ«~inheritance tax.
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Yes,Your Honor.
That could cause problems.In
matter will be continued until the second
to -allow the estate to file for a:-refund of
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(AUDIT CONTINUED)
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I hereby certify that the pro-
f ceedings and evidence are contained ,fully and accurately in the
e notes taken by me on the hearing of the above cause,and that
this copy is a correct transqript of the same.-~
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ce The foregoing record of the
proceedings at the hearing in the above cause :its hereby
approved and directed to be filed.
I ~~I ~..,~~,J.
Paul A.Simmons,J.
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,.PA.
(Orphans'Court Division)
In re:)
)
Estate of )
)No.63-69-340InezM.Turri,)
)
Deceased.)
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BEFORE:
TIME:
APPEARANCES:.
HEARING ON AUDIT
THE HONORABLE PAUL A.SIMMONS,
Judge of the said Court.
September 14,1976,at 1:30 P.M.
J.M.Maurizi,Esq.,
Representing the Accountant.
.I'"
Mary Jane Dreyer-Offidia1·Court R~p6~ter''~t ,.,
","~..
',.THE COURT:The next estate is the estate of
2.
«
z«~>-UlZZ~.
Inez M.Turri...,J'illhis ]\estate;Lwas considered yesterday,but we want
~"~
f'.....,./I
to announce it':t~a.y tq.see if 'at1ybo~yt"is int~r:est~sI"iq'.~he ,estate of
,_,.,",'"+,j'U •..~.fIo."~",,~.,e!',.i_:t ,"J t I ,.t.·~.·,.'.
,"Inez M.Turri.Announce the estate of Ine.z M.Turri.
,Jl~'"
Mr.Zermani,Court ctier'?}ea~es the courtro~m
to make this\a,n~ou~ceIYJl:n.t,'r~turning in a few
~~1'1.1 .~;\
interested in the estate of Inez M.Turri?
~moments.t-oZxUl
;THE COURT:
..:u~.response.
Ulis
.J«G MR.ZERMANI:is::l.,
:t..~THE COURT:
THE COURT:
Mr.Zermani,did you receive a
Your Honor,I received no response.
Is there anybody in the courtroom,
(No response.)
Hearing no response,this ,matter
will stand as disposed 6f at our audit session beginning the afternoon
o
of September 13,1976.
++++++++++++++++++++++++
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I hereby certify that the proceedings
are contained fully and accurately in the notes taken by me
at the hearing in the above cause,and that thi's copy is a
correct transcript of the same.
Mary ~pe Dreyer,pr
OfficiKl Court Reporter.
The foregoing record of proceedings at
the hearing in the above cause is hereby'approved and directed
to be filed.
By the Court,
.'.
".
~,,,,,~,,
•OJ •'"...'~~~",,~J •
,l Pau immons J '.'.;."
,.
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BALZARINI,WALSH,CONWAY &MAURIZI
ATTORNEYS .AT LAW
3303 GRANT BUILDING
PITTSBURGH,PENNSYLVANIA 15219
(412)471-1200
March 30,1976
Russell Marino,Register of Wills
Washington County Courthouse
Washington,Pennsylvania
Attention:Mr.Harvey Stewart
Re:Estate of Inez M.Turri,Deceased
No.63-69-340
Dear Mr.Stewart:
Enclosed please find photocopies of the Proofs of
Publication in the subject estate which you requested at the time
of filing of the First Account and Inheritance Tax form RCC-33.
Please take note that the First Account was filed,and the First and
Final Account will be filed sometime in the future.Thank you for
your cooperation in this matter.
Sincerely,
BALZARINI,WALSH,CONWAY &MAURIZI
JMM/dp
Enclosures
",
Estate NotIces ,
The Register of Wills has granted letters,
testamentary or of administration,in the
following estates.Notice·is hereby given
to all persons indebted thereto to make
.payment without delay and to those hav-
ing claims or demands .to present them
for settlement to the Executors or Admin.
istrators.or their Attorneys.it>
.t'.'t"'?-'....-:.:'r-,-.1~',_•.~_.,_i!f~~"__,_,~..-.....;.:;;.~:..~
'..:,~TURRI,INEZ M.,Dec'd.;J'..\i Late of Monon gahela,Washington:"./.',County,Penna
.•.•.'.'jl :;Executrices:Margaret Toretti.Mafa.1....da G.Ferrari,1373 Fourth St.,Mo-./~,,nongahela.Perina.15063...'J :Attorney:Joseph L.Hoffmann.242
..;:,:~:;W.Main St.,Monongahela,Pat 15063t!;'~""1!G'?:~~T~~'1\-''$~{+.....-c....'..
.~'3 .
.,.i:~:J.-'f'"".'~.,•t,
I'"~'-'1(:.
..._~_Na.;1;.l;.h..~.7..r..:J:29.9._".
..._._.._.(\_Q.r.i.l..~~.;lQ.,.l9..Q.9.~..
..PROOF OF PUBLICATION..
.~,""
~..-- -_.~."
63 SOUTH MAIN STREET
WasbingtOD,PennsylvaDia
.',"
WashingtOIl .County·Reports
(PUBLISHED BY WASHINGTON COUNTY BAR ASSOCIATION)
In'co~pliance with the Newspaper Adverti~iniAet of May 16,i929,P.L
1784:Sec.3,paragraphs (.3)and (2S)~.......,",..•..Co~m-;:~;W~HINCT05};'·.'f;,;};,:l';,.
STAn OF PENNSYLVANIA 55..:;~~:<,\~~.~~.
<:Perso~k~lyappe;red bef~re me,a.Notary'Public in and for said County and
Commonwe:llth,'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,publisbed weekly having its
place of business at Washington,Washington County;Pennsylvania,and is act-
ing as its agent in this behalf;.'that.the said WASHINGTON'COL'NTY
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 thefollowingdates:-..".,.,
.';'~~
!I!I ,.l~
tII,
i
.'\'.:._:.__~~_i ._
KATHERINE C.YARD,otary Public
Washington,Washington Co.,Pa.
My Cilmmission Expirtls.
November 1,1969
that the affiant or the corporation in behalf of which he is acting is not interested
in the S~b'.rt.ttte.r.o.f .said notice OS'-a'.dvertising a.nd that all 0.£the al.lega.tiOns ofthisaffi.to the time,Place(i'Jfd tharaC1#nf't:ypu icati9n are true..'( //C,/C!_,/'..
1//7;r [lj//".:'..'.I ),7 .1./V LA./-I ,---"./-II ~'.~~--~~7·\·\\;~~";·~"'Ed.~~";
Sworn t~d subscribe~_!:<it?~~..rn.:uhis---------7'\~.:',,,..:,..:(:~;/.\
l'.;,,-,.:\1-\-".~y"""\l .'),',t·)','.'..~.,,',-1,:',""1,"1 1 '\(-\l i (_r 0","I \•..1 I ".),..)I " ,)'i ,~t l~'l:..~\',j .
..1 ';.),'ii i ..H ·l
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.....l0:t.,h.j!ay oL......~.Rx:i.i..:.._:_..~,196 9...
.....~.L~.d...&a ..
otary Public
..,,
_.~~•.•__.__.w _''''_••..--'.~_~_~•••~'.":"__,,_••"'__".~._~__••••_••__
THE DAILY REPUBLICAN
MONONGAHELA,PA.
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 Iss:
State of Pennsylvania r .
Personally appeared before me,a Notary Public in and for said county and state,
M1'.s....~....f..J2~ap.t.1-s....,who,being duly sworn,deposes and says:thaL.._~~.._is
the _bo.ok.k~.epe.r..._...of The Monongahela Publishing Co.,a Pennsylvania corpora-
tion,and its agent in this behalf:that the said company is thepubIisher of The Daily
Republican,published daily except Saturday and Sunday,having its place of business at
Monongahela,Washington County,Pennsylvania;that the said DaiIY~epublican was
established in the year of 1846;that the printed notice or advertisement,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:.
.__~~?7..L_~P;r..2..L~Ql ~9._9.9._......_._..._.._..._........_.__._.__......._._
_______~r~~~.._Q~_.J~_~_J1_._~~_._...._.. . ...._...._,_._
that the affiant or the corporation in behalf of which .._._.__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 the.~=~?~Td:r~~~~-I~~~._..._._
/;11"'d:nd "'b,~,~..._~m~'hi'_;'96f'"'0 ::~,.0,,.Y''0
ro~'r,.'.....,.;~...:;.•";.J.,:",\.~:••••-~••?•••••~_.--••-_••••••--~.-_.-•~•••~~~••_....~.~~~.-~.......-••••--~-~------.~---.-.-._--.~-'•':;~"!f .~[:.;;.l i _';.~~f·i
•.\.Notarv Public
:
'~I .;-
"
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IN THE COURT OF COMMON PLEAS OF
WASHINGTON COUNTY PENNSYLVANIA
ORPHANS'COURT DIVISION
No.63-69-340
First Quarter Term,1974
IN RE:
ESTATE OF INEZ M.TURRI,
Deceased.
APPRAISEMENT OF PRINCIPLE OF
ESTATE AS OF DATE OF
ELECTION FILING -12-6-76
J.M,Maurizi ,Esquire
l
",
/
~
.',.
LAW OFFICES OF
BALZARINI.WALSH,CONWAY &MAURIZI
3303 GRANT BUILDING
PITTSBURGH.PENNSYLVANIA 15219
-------.
.'e e.-'..JI~~.
"
.,I I Initials I •Dai~~........I Prop.rod By I I IESTATEOFINEZM.TURRI,DECEASED
PENNSYLVANIA INHERITANCE TAXES
No.1404 DECEMBER 6,1976 1 of 2
A1M STATIONERY
HACKENSACK,N.J.
(1)(2)(3)(4)
I Taxable
Values
1 A.Appraisement Filed 9-10-76 1
2 Real Property $96 i(IC .0,2
3 Personal Property 25'6 ,~:C .5 3
1
4 Gross Assets J5e,5~~O .5 4
5 Debts &Deductions 62 5C 9.1 )5,
6 Charitable Deduction 1,)(10.0 ).....6
7 Adjusted Clear Value ~2 89 )'.1.41 7
8 8
9 9
10 B.D ductions for Life Estates 10
11 Federal Estate Tax 7-18-75 ~49,r 'c .6 7 11
12 """4-5-76 12 ,)(,(.1 ~;'12
13 Pa.Inheritance Tax 6-6-69 40 ,)()(.0 )"13
14 """8-9-76 ,J,.~n )~14
15 Total Deductions -Taxes S 03 ,~II ~.80 15
16 16
17 C B ~aues ts -171-
18 Household Goods &Jewelry -~-3,I(.0 )r ,1 5p.0 18
19 Cash Bequests IQ5 bI)G.O ).""9,00 b.0 19-
Total (q8 j I I20Bequestsu...~G.0)20
21 21
22 D_.A 'In,,;J"v 22-
23 Marl!aret Toretti ~~25 6.,8 23,
24 24 1
25 E.L fe Estates 25
26 Adjusted Clear Value - A c,,89 ,D .46 26 I
27 Deductions for taxes -B (d3 , I h '.8 0)27 I
28 Deductions for bequests -C 8,~j(•aD)28
29 Value for Life Estates e"86 96 ..66 29 I
30 30 i
31 F.Mirl!aret Ann Collinet 31
32 35%of Net Income -Born 3-,8 -2~32
33 Age 42 -Factor .60869 33
34 $86,962.66 x 35%~$30,436.~J ~~,C 869 13 c 26.)5 34 1
35 35
36 G.J 3.net Lee DeLuca 36
37 15%of Net Income -Born 6-~36 37
38 Age 33 -Factor .69401 38
.39 $86.962.66 x 15%=$13,044.~(x :94 01 :a (152 .~4 39
40 40
41 41
42 42
43 43
44 44
45 45
46 46
47 47
i
E TATE OF NEZ M.TURRI DECEASED
..
.......,...i.....,'.•
PENNSYLVANIA INHER:ITANCK 'TAXES
No.1404
A &M STATIONERY DECEMBER".6'T976HACKENSACK,N,J.2 of 2
(1)(2)(3)(4)
Taxable
Value
1 1
2 f.T .Ri=m',qih'der'Es'tate'12:...o~Y6 ~.~"1 )4 2
3 a_s-s-unexpi-:r:eri l;-Fa 3
4 es-taJ"p~,4
5 5
6 li'''M'~r~aJ:.e:LAbb'Cbj Ij:n'pt"6
7 ~~g-e~4-9-.,-F-a-e-~er~5J-l4].7
8 Q 5-%-Q-£-$-24-,---1-5.1-,54 -$8,453,(lJ.'""L!l ~l,<;1 2 13j 8
9 9
10 G'J~net'te~"DeLuea 10
11 Ar;rp40 ~Factor .62908 11
12 115%of S24 151 54 $3.622,'3 ~.6 )Ie 8 1/~,:8 99 12=
13 "..,,',13
14 Tax:ab1 e'Retnain'd:eL-E:~'t'',q't'P 17 3 Ie .52 14 !
15 15
16 T 'T''r ta"L..Ta.xah:Le'Jl::l'111P~~.85I.3 i~.59 16
17 17
18 18
19 fI 1'~2LSlltntnarv 19,
20 (,1))00 lat ,""L72.pO 20
21 (t ()n,j)0-0 lat ~~1 ~<CiO DO 21
22 .r 2))48 ~Ir ")38 .~7 22~~
23 .~,52)65 laIt ",)79 ,uO 23,
24 (05)9LJ j:"~57 :4 24
25 '38)52 "2 ,~0 7 1)8 25 .
26 ''T'QTAL''T'A x !$2:],8 )i .99 26
27 27
28 !T<'T'~x Pa 'v'men.r ~28
29 h_9.=.hQ l)O'L .(000 00 Gr )~~4'>05 ,)6 29
30 8...·9-76 t (lj 8.)0 30.L
31 Re.c.e-i.p..t-Nn .li'1?lJ.Ah 31
32 ,I'l'(;)~t:al:-1'..:a~v p ...0'1-'<:1 Is l 3 3'>26 32
33 33
I 34 IT p Tnhpritance Tax Refund Db I ,'S ..:t ,5 ~:;27 34
35 35
36 36
37 37
I38 38
39 39
40 40
41 41
42 42
43 43
44 44
45 45
46 46
47 47
-
Form RCC-33
RESIDENT DECEDENT
/
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
COUNTY OF W.A.~.H.lN.G.T.O'.N..
date of death,unless an extension is granted by the Secretary
the Inheritance and Estate Tax Act of 1961.)
IMPORTANT:This return must be completed\in detail and filed in duplicate,'with will attached,with the'
Register of Wills of the County where decedent resided;Return is due within one year after
of Revenue.(Section 703 of
IN THE MATTER OF THE ESTATE OF }AFFIDAVIT OF
_1lif.Z..M.__TUR;~.;n-;;;;;;-;id;;;d~)----"------~"'::~:~X
Late of M..Q..Il.Q..n.g..a.h.e.l.a..,......W..a.s.h..l.n.g..t.o.n..................County
state of p..~.nn.$.Y.l..Y..~tn..i...g \}ss:
County of W.a.s.hi..n..g.t.o..n .
M~.r.g~..r...~..t ..I9..r..~..~tt.q.nr:L ....M.§,..f.§,..l.d..a.......G......fe.rra.r..t,.......
AldU1UXt}(aXcit X of the estate of the above-named decedent being duly sworn,depose and say
EucutorS
.............11 ,19 6..9 ,J testate leaving a last will,copy of which is hereto attached.}
(flay)(yl:llr)L~~~jt~Decedent died ....................MAf C h
(Month)
Name and address of attorney or}.....y.O$.~..phJ..~...Hoffmann..,Atto.r.n..ev.....a..t....Law ...
other authorized representative to ~
whom all correspondence should be ...24g ...W~$t.MajnSt.,Mono.n.gahelatPa...15063
mailed.
That as such .~.?S.§.~.y.:t.r..f~.e.s..~deponent is familiar with the affairs of said estate and the property con-
(Executor-Administrator)
stituting the assets thereof and their fair market value.
That at the time of death there was no safe deposit box registered in decedent's individual name,or jointly
with,or as agent or deputy of 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
None
That the contents of said safe deposit box or boxes are itemized under Schedules f thi___0 s
return,with the exception,of the folloWing,for the reasons hereinafter'set forth:
That Schedule A attached hereto and made part hereof s~ts forth fully and in detail all the
real property in the Commonwealth of Pennsylvania of which decedent died having an interest therein.It
also sets forth the mortgage encumbrances upon each parcel of real property at the date of death,giving
the amount still due at death,name of mortgagee,date,rate of interest,and book and page of record
thereof.It also sets forth in the columns provided therefore the assessed valuation of each of said
parcels,the estimated market value thereof as of date of death of decedent.
That Schedule B attached hereto and made part hereof sets forth fully and in detail all personal
property wheresover situated owned by the decedent at the time of death;all moneys left by the decedent
at the time of death,Whether in decedent's immediate possession,standing to decedent's credit in banks
of deposit,savings banks,trust companies,or other institutions,whether indiVidually,or in trust for
any other person or persons giving also separately the accrued interest thereon,if any,down to the last
interest day prior to decedent's death in the case of savingS banks,and to the date of decedent's death
in all other cases;all bonds,postal savings,treasury certificates or notes and other evidence of in-
debtedness of the United States to the decedent;all obligations,whether by statute or agreement they
are designated as tax free,of the United States,or any state,or political subdivision thereof,or of
any foreign count~y,which are owned at the time of death;all wearing apparel,jewelry,silverware,pic-
tures,books,works of art,household furniture,horses,carriages,automobiles,boats,and any and all
other personal chattels of whatsoever kind or nature,left bydecedent,together with the fairly estimated
market value thereof;all bonds and mortgages held by decedent and of all claims due and owing decedent
at the time of death,and all promissory notes or other instruments in writing for the payment of money
of which decedent died possessed,of Whatsoever nature,with interest thereon,if any,giving the face
value and estimated fair market value thereof,and if such estimated fair market value be less than the
face value,it sets forth briefly the reasons for such depreciation as to each item;all moneys payable
to the estate from life insurance policies carried by decedent;all annuity and endowment contracts the
proceeds of which were payable upon the death of the decedent;and all the corporate stocks and dividends
due thereon and unpaid as of the date of death,bonds and accrued interest thereon to the date of dece-
dent's death and other investment securities owned by the decedent at the time of death,with the market
value thereof at such time.
,.'.•..",.
,.-..,~',.~.,
In the case of securities of close or family corporations,the values reported.are as far as
possible substantiated by financial statements of the corporations,showing the assets and liabilities
thereof as of the date of death.The schedule also sets forth the interest of decedent at the time of
death in any co-partnership or business,and in support of the value of such interest there is annexed to
said schedule,financial statements showing the assets and liabilities of said co-partnership orl:!usiness.
A copy of the co-partnership agreement,(if oral,a statement setting forth the nature of tlle--agreement)
together with a statement setting forth the character of the business,its location,and such other facts
pertaining to the business as may be pertinent to a fair and just appraisal of the decedent's interest
therein must be submitted.It should also set forth in itemized form,together with the fair market value
thereof,any other property owned or bequeathed by the decedent at the time of death.
The Schedule C attached hereto 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 enj~yment at or
after death,said schedule sets forth the nature and value of such property,to whom transferred,the
relationship of the transferees to the decedent,the-proportionate share received by each transferee and
all other facts of a pertinent nature regarding said transfers.In the case of transfers intended to
take effect in possession or enjoyment at or after death,there is also'attached to the schedule a co~y
of the deed,trust agreement or other instrument ~reating the trust.Therl~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,annuitants'~and'beneficiariesfor life under decedent's Will.It also
contains a statement shOWing which of the beneficiaries named in the decedent's will,if any,died prior
to decedent,the dates of their death,their issue,and the relationship of such issue to the beneficiary.
:"_-1
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 p~rson~~ty,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 lmpaid at time of
death;taxes accrued chargeable for period prior to decedent's death (except those allowed under Section
651 of the Inheritance and Estate Tax Act);together with a statement of collateral pledged for obliga-
tions,if any.It is agreed that the fiduciary will present proof of said claimed obligations upon re-
quest,that if the amount actually paid in settlement of any fee,commission or debt is less than the
estimated amount claiming and allowed,that the same will be reported to the Regist~r of Wills,and that
the amount of tax assessed can be reassessed in accordance thereWith••
That the totals of the appropriate columns in Schedules "A","B","en,"E",and "F"as directed therein,
have been carried forward and properly registered in the Summary.
,r .m::~~==dS::~f~bd::::::~m~:~:;~£.'~~~~:_.
_~~~~nc-C~m __f:.....:':•.:if:~~-~~e~~~~~_----------_.
MONONGAHELA,WASHINGTON COUNTT IMon·9·n(C~t.e·~a·T;;;:··~;Z··ls~Jl···""···""·············.
Mi COMMI::'::'ION EX"'IRt;)MAy 9,1976
NOTE:'l'llle..fjeir~r;!lsl,tgUr~Plgs;!tfat'~IAAY~~ltriW1ke 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.
RC C~34 (4-7~).
COMMON\VEAL,T'H,OF PENNSYLVANIA
DEPARTMEN'T OF REVENUE
BUREAU O~COUN1;Y COLLECTIONS
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "Au
REAL PROPERTY
....~.
Real property in Pennsylvania,with statement of mortgage encumbrances upon each parcel at death of dece-
dent.Property held by the decedent as tenant jn common with another or other,should be identified
as to quantum of interest and the estimated value should be that of the decedent's interest only.(Property
held as joint tenants with right of surviorship or tenancy by entireties should be reported on Schedule "E.")
The real property located In the Commonwealth of Pennsylvania 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,accrued Interest on mortgages,etc.,are
to be listed on Schedule "F"and must not be deducted from this schedule.
(1 )
ASSESSED VALUE
FOR YEAR OF
DECEDENT'S
DEATH
(2)
ESTIMATED
MARKET VALUE
(3)
DEPARTMENT
VALUATION
CAUTION
(Do not write
In this space)
(1)ALL those two certain parcels of land
situate in the First Ward of the City of Mon-
ongahela,Washington County,Pennsylvania,
separately described as follows:First:
Beginning at a point on the Southerly side of
Main Street at the Northeast corner of land 0
Gulf Refining Company,said point of beginnin<
bein~distant 47.33 feet and South 59 1/2~
East fro~the Southeast corner of Park Avenue
and said Main Street,thence extending South
59 1/2 0 East,along the Southerly side of sai<
Main Street,109.67 feet,more or less,to an
alley;thence South 31°10'West,along the
Westerly side of said alley,90 feet,more or
less,to another alley running parallel with
said Main Street;thence,North 59 1/2@ West,
along the Northerly side of said last mentionEd
alley,110.17 feet,more or less,to the Sout -east corner of land aforesaid of Gulf Refinin<
Company;and thence,North 31°10'East,alone
the Easterly side of said land of Gulf Refin;rg
Company,90 feet,more or less,tothe Souther y
side of said Main Street at the place of begir-
ning,~Second:Beginning at a point on the
Southern side of Main Street at the Northeast
corner of land now or formerly of S.R.Calve t,
et al.(which said point of beginning ;s
located 30 feet Eastwardly from an alleyextendingbetweenlandshereinabovedescribed
at First and the land above mentioned of S.R.
Calvert,et al.);thence from said point of
beginning and extending Eastwardly along theSouthernsideofMainStreet,a distance of
70 feet to land now or formerly of James B.
Affinito,et ux.;thence,Southwardly,along
the Western line of said last mentioned land,
a distance of 90 feet to the Northern line of
an unnamed Alley;thence,Westwardly,along
the Northern line of said Alley 70 feet to thESoutheastcorneroflandnoworformerlyof
S.R.Calvert,et al.;and thence,Northw~rdly
along the Eastern line of said last mentioned
land,90 feet to the point at ,the place of
beginning;and having erected ~hereon a one
story brick garage building:THE land de-
scribed at First being the same whith John C.
Brya·n,unmarried,et a1.,by deed dated Dec.
11 "1936,and of record in the t:lffi ce of theRecorderofDeedsofsaidWashingtonCountyinDeedBookVol.609,page 495,granted and
conveyed unto A.K.Turri and Inez Turri,his
wife;and the land described at Second being
the same which Alfred Tos;,et ux.,et al.,by deed dated auly 3~:1946,and of record in
continued
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.
.'
SCHEDULE A REAL PROPERTY Page 2
·-........~~-.
said Recorder's Office in Deed Book Vol.710,page 386,granted and conveyed unto A.K.Turri
and Inez Turri,his wife.The said A.K.Turri
died on January 14,1952,whereby title to the
above described lands devolved upon his wife,
lnez Turri,by virtue of survivorship.
Sold to Elmer C.Vickers,~une,1969
(2)ALL those certain parcels of land $ituate
in the Second Ward of the City of Monongahela,
Washington County,Pennsylvania,known and
designated as Lots Nos.9,10,11, 12,13,14
and parts of Lots Nos.8 and 15 in the Hillcrest
Plan of L6ts,which said Plan is not recorded,andwhichsaidLotsNos.9,10,11,12,13,14 andpartsofLotsNos.8 amd 15 are described as
follows:Beginning at an iron pin in the Northern
line of Corrin Avenue,which said iron pin is located
South 42~04 1 West,a distance of 95.30 feet tram
the Northwest intersection of Corrin Avenue and
Hayes Street;thence,from said place of beginning,
and along the Northern line of Corrin Avenue,South 42~04'West,126 feet to an iron pin;thence
along thesame,South 45 0 20'West,32.68 feet to an
iron pin;thence,along the same,South 59 9 24 1 West,
65.50 feet to a pipe;thence,through Lot No.8,
North 30 0 55 1 West,105.23 feet to a point;thence,
North 59°24 1 East,49.66 feet to an iron pin;
thence,North 45 9 20'East,28.10 feet to an iron
pin;thence,North 42 Q 04 1 East,117 feet to an
iron pin;and thence,through Lot No.15,South
47°56 1 East,105 feet to the iron pin at the
place of beginning;and having erected thereon a
one story brick dwelling house.The foregoing
description being in accordance with a survey
thereof made by L.W.Provost,Reg.Engn.No.
1211.TITLE vested in the said Inez M.Turri
by the following deeds:Deed of ~rank R.Colvin,
et ux.,dated Aug.26,1943,recorded in Wash-
ington County in Deed Book Vol.670,page 237,
to A.K.Tur ria ndInez N.Tur ri,his .wi f e;the
said A.K.Turri having died on January 14,1952,
title thereto vested in his ·wife,Inez M.Turri,
by virtue of survivorship;and deed of Margaret
Anne Collinet,to Inez M.Turri.
Sold to Bernard J.Afffnito,et ux.,
(3)ALL that certain tract or parcel of land situate
in the Second Ward of the City of Monongahela,
Washington County,Pennsylvania,bounded and described
as follows:BEGINNING on the Southeastern side of
Fourth Street (formerly called Washington and
Williamsport Turnpike),at a point common to lands
herein described and other lands of Beulah.W.Grable,
which sqid point of beginning is distant South 56 0 41'
West,213 feet trom the Northeast corner of said other
lands of Beulah W.Grable,~djacent to lands of Hugh
W.McKinley (formerly of E.C.Carney);thencce from
said point of beginning,and extending along the
Southeastern side of Fourth Street,South 56 0 41 1
West,a distance of 150 feet to the Northeast corner
of lands of Frank Wickerham (formerly of Margaret
Stewart);thence,along the Eastern line of said lands
ot Frank Wickerham,South 33~32 1 East,a distance of
-2-
~~,$25,000.00 -;(5";000.c.,
~--.,
700.5 feet to line of lqnds of Vincent Vqccaro
(formerly of Clinton Van Voorhis);thence along
line of lands of said Vincent Vqccaro;North 290
47 1 East,a distance of 167.88 feet.to a point;
and thence along the Western line of other lands
of Beulah W.Grable,North 33°32 1 West,a distance
of 624.5 feet to the point at the place of·beginning;containing 2.28 acres,more or less.SUBJECT to
exceptions and reservations of record ..EXCEPTING
AND RESERVING,however,that portion of the landabovedescribed,which was conveyed by Inez M.
Turri,widow,to Louis p.Ferrari,and Mafalda
G.Ferrari,his wife,fro.nting 75 feet on the
Southeastern side of Fourth Street and extending
back a distance of approximately 700 feet to line
of land now or formerly of Vincent Vaccaro.
BEING a part of the same which Beulah W.Grable,et con.,by deed dated Oct.22,1937,and of
record in Deed Book Vol.617,p~ge 295,conveyed
to Andrew K.Turri and Inez M.Turri,his wife.
The said Andrew K.Turri died on ~anuary 14,
1952,.whereby title thereto vested in his wife,
Inez M.Turri.
Sold to Margaret Collinet and Charles E.Collinet,his wife
-3-
700.5 feet to line of lands of Vincent Vaccaro
(formerly of Clinton Van Voorhis);thence along
line of lands of said Vincent Vaccaro,North 290
47 1 East,a distance of 167.88 feet to a point;
and thence along the Western line of other lands
of Beulah W.Grable,North 33°32 1 West,a distance
of 624.5 feet to the point at the place of beginning;containing 2.28 acres,more or less.SUBJECT to
exceptions and reservations of record.EXCEPTING
AND RESERVING,however,that portion of the landabovedescribed,which was conveyed by Inez M.
Turri,widow,to Louis p.Ferrari,and Mafalda
G.Ferrari,his wife,fronting 75 feet on the
Southeastern side of Fourth Street and extendingbackadistanceofapproximately700feettoline
of land now or formerly of Vincent Vaccaro.
BEING a part of the same which Beulah W.Grable,et con.,by deed da ted Oct.22,1937,and of
record in Deed Book Vol.617,page 295,conveyed
to Andrew K.Turri and Inez M.Turri,his wife.
The said Andrew K.Turri died on January 14,
1952,whereby title thereto vested in his wife,Inez M.Turri.
Sold to Margaret Collinet and Charles E.Collinet,his wife
-3-
..-r-
,RCC-:%
COMMONWEALTH OF PENNSYLVANIA
TRANSFE~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 any undistributed
estate of or income from any property held in trust under the will or agreement of another,even though
located outside of the State,at the time of death,should be listed in this schedule.
Item
No.
ITEM
List and describe fully
UNIT ESTIMATED DEPARTMENT VALUATION
VALUE M1\RKIn'VALUE (Do not write in
this space)
Continued
~;7 /1;;.4('..J~.)
~N /5)I.~0 ,(f)tJ
o/'fJ /}at?.,70
t>j(11~:?11-1>'3 b
I
~.5.c>97.(4)Ml/p j S-o /.5).
J
~q 17,If..£
<'lfH"M I 71
«f,:J /74-I J6
~TJ'1j..;J,7~
HI;'v 1f3,,7~
¢tf)O If-J.71f.
~J ffJ',J/
aft;'.1 .;z $()
fJ1(h".%f
.89.31
,2.50
.88
~43.74
·43.74
,43.74
•89.31
I 2.50
.88
I 445.50
,12.50
.4.40
.5,097.84
.3,501.52
•87 .48
,43.74
1174.96
~4i1(41./r:r:JJ/"O
'*ft..:J I ~150
oK;S"~140
, 976•87 'i''P Cf 7~.'67
«62.50 OK/9\),:;..Sf)
,5.90 ~h.J·0-:~o
c 10,775.00 fful 0,776".tJO
, 110.00 67lj7'.:1 I /0 :0 0
,68,282.00 4~:f ~(A..~~-c.,_,t:l-61';
,,11,246.32
.15,200.00
•1,082.90
!2,943.35
E Bond -$25.00 issued
E Bond -$25.00 issued
4
5
9
3
7
6
1
8
20
21
22
14
15
16
12
11
10
13 -
23
24
25
Western Pa.National Bank,Monongahela,
Pa.,Savings Acct.#29293
Pittsburgh National Bank,Monongahela,Pa.
Savings Acct.#161
Pittsburgh National Bank,Monongahela,Pa.
Checking Acct.#5-536947
Western Pennsylvania National Bank,
Monongahela,Pa.Checking Acct.#042-348-9pl
Western Pa.National Bank,Monongahela,Pa.
Checking Acct.#042-352-799 _
Western Pa.National Bank,Monongahela,Pa.
Checking Acct.#042-403-915
1 United States E.Bond -$50.00 issuedSept.1,1942,
1 United States E Bond -$25.00 issued
Sept.1,1942
1 United States E Bond -$100.00 issued
Apr.1,1943
1 United States
Sept.1,1942
1 United States
Sept.1,1942
1 United States E Bond -$25.00 issued
Sept.1,1942
1 United States Treasury Bond -$100.00
2 1/2%1967-72 Dated 10-20-1941 Int.
payable 3/15 &9/15 @ 89.31
Coupons 53 &54 attached
Accrued interest on Coupon 55
1 United States Treasury Bond $100.00
2 1/2%1967-72 Dated 10-20-41 Int.payable
3/15 &9/15 @ 89.31
17 Coupons 53 &54 attached
18 Accrued interest on Coupon 55
19 1 United States Treasury Bond $500.00
dated 10/JO/41 21/2%1967-72 Int.payabl~
3/15 &9/15 @ 89.10
Coupons 53 &54 attached
Accrued interest on Coupon 55
1 United,States Treasury Bond $1000.00
dated 9/15/43 2 1/2%of 64-69 Int.payable
6/15 &12/15 @ 97.687
Coupons 47, 48,49 &50
Accrued interest on Coupon 51
200 shares common stock American Can Compa~y
N.J.Corporation P.V.$12.50 NYE @ 53.875
Dividend payable 2/25/69
1192 shares common stock American Telephon p
and Telegraph Company N.Y.Corporation
NYE @ 52.25
26
t 27
Insert this total opposite "Personal Property",Schedule "B"in
the "As Reported"column on the last page of this return.
x X
SCH~PUh~B P~RSQN.A~PROP~RTY\,pqge 2
,,
'100.00 ~}j joo,oo
.80 0.00 -i;f..J <to o.0 0
e 1,100 .00 o/r/l~I I 00.()0
, 1,500 •0a ~~1'..5()0 •00
~15a.00v;f/.f'-')J$0.oc
I 1 ,500.00 ufflv /~-Ol>,o~
I
$262,380.59 -'----------
~
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54.
55.
56
57
58
59
60
6162
63
136 shqres common stock The Borden Corporqtion
N.J.Corporqtion PV.$3.75 NY~@30.25
150 shares common stock Burroughs Corporation
Michigan Corporation p.V.$5.00 NYE @ 236.875
Dividend payable Jan.20,1969
56 shares common stock Cincinnatti Gas &
Electric Company Ohio Corporation p.V.8.50NYE@28.50 '
Dividend payable 2/14/1969
Philadelphia Transportation Company Bond
3-6%Series A due 1/1/2039 cqlled Nov.1;1968
Interest coupons attached
Metropolitan Life Insurance Company
Contract No.262322 R.B.Balance due
United States Interest Coupons
Commonwealth of Pennsylvania ~License Refund288sharescommonstockofCitiesService
Company Delaware Corporation P.V.$5.00
NYE @ 61.3/4
Dividend pqyab1e Feb.2,1969
50 shares common stock of Consolidated
Edison Company of New York,Inc.,NY CorporqtionP.V.$10.00 NYE @34
66 shares common stock of the Columbiq Gas
System,Inc.,Delaware Corporatio'n P.V.None
NYE @ 30 1/4
Dividend payable feb.14,1969 )
200 shares ,common stock Duquesne Light Company'
Pa.Corporation P.V.$5.00 NYE @29 1/2
200 shares common stock Equitable Gas Vompany
Pa.Corporation P.V.8.50 NYE @ 39 1/2
Dividend payable Nar.1,1969
127 shares common stock General Motors
Corporation Delaware Corporqtion P.V.1 2/3NYe@81.00 "
Dividend payable Mar.10,1969
57 shares common stock SCM Corporation New YorkCorporationp.v.$5.00 NYE @39 3/4
Dividend payable Jan.23,1969
30 shares common stock The ToledQ Edison
Company Ohio Corporation p.V.$5.00 NYE
@ 33 5/8
Dividend payable Jqn.28,1969
1 share 4%Pref.stock West Penn Power Company
Pa.Corporation P.V.$100.00 NYE @70 1/2
1136 shares common stock Western Pennsylvania
National Bank Federal Assoc.P.V.$5.00 Over
the Counter Wall Street Journal @28.75721.221 shares common stock Wellington Fund,
Inc.@12.50
Payment March 5,1969
30 shares common stock F.W.Wollworth Co.
New York Corporation P.V.'3:1/3 NYE @29 5/8
Dividend payable Mar.3,196~
1 share common stock Monongahela Valley
Country Clyb P.V.$200.00 1133 Country Club
Road,Monongahela,Pa.15063 Not listed on any
market Market value
1964 Oldsmobile Sedan -Sale price
J.C.Penrod -Account v.decedent
1 Diamond ring1LotJewelry
1 Lot Furniture
e 4,114.00 dr,t t././J4,00
•35,531 .25 ~3;53/.~6
37.50 C7'(v -37,$0
~~I tr?J,.,.,0 0.1,596.00 -J
19•60 ~J.}J<;..bD
I 1,035 .0a ~P /,03 bIoI(}
\151 . 50 qr/"'1V J6..../I 50
2 ,057 '.42 d'1'(/-1J ~J ()5'7.'f.{(,
90.63 ":10-J J(),6':3
10.00 ~/~~/o,oc
u1~.~"o 17,784 .00 /7;7 0 Jf.~()
144.00 "f1::1 )'/.'f..f)O
~f~I.}7(!)~,OPll,700.00
tJ0J /11 ~,50•1,996.50 t"£)26 .40 dJl;rJ.t1 i::I 1--0
e 5.900.00 '¥".:1 JJ;'j06J,tJf)
•7,500.00 6ff(qo ~5"I>C.()()
105.00 01l!T:}IOb.OJ)
•10,287.00 ~J 10 :J...f"7,of)
107 ~95 ~;,:;~J()7.r~'"-2, 265•75 «j"'fJ ~J ~"6.7~i
8.55 ~J ~5S
.1 ,681.25 ~j ~6f/.J.j/
20 .00 ~/1-:J ;I()I 00
•70.50 ~/'tJ 7tJ ,t50 ','
'RCC-36 .
COMMpNWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "c"
TR.ANSFERS
1
(1)Dirt rtecedent,within two years ofdeath,make any transfer of any material part of his estate,without
receiving a valuable and adequate consideration therefor?(Answer yes or no)--'-'0:....;:0"--__
(2)Did decertent,within two years of death,transfer property from himself to himself and another or
others (inclurting a spouse)in joint ownership?(Answer yes or no)00
(3)If the answer to (1)or (2)above is in the affirmative state:
(a)Age of decedent at time of transfer _-==-=--=-__
(b)State of decedent's health at time of making the transfer.(Note 1).
(c)Cause of decedent's death.(Note 1).
(4)Did decedent,in his lifetime,make any transfer of property without receiving a valuable or adequate
consideration therefor which was to take effect in possession or enjoyment at or after his death?
(Answer yes or no)no
(a)Was there any possibility that the property transferred might return to transferer or his
estate or be subject to his power of disposition?(Answer yes or no)no
(b)What was the transferee's age at time of decedent's death?no
(5)Did decedent in his lifetime make any transfer without receiving a valuable and adequate consideration
therefor under which transferor expressly or impliedly reserves for his life or any period which does
not in fact end before his death:
(a)The possession or enjoyment of or the right to income from the property transferred?
(Answer yes or no)--~n~o~----
(b)The right to designate the persons who shall possess or enjoy the property transferred or
income therefrom?(Answer yes or no)no
(6)If the answer to (5)(b)above is in the affirmative,state whether the right was reserved in decedent
alone or others----INlI+1.IJ,r---------------------------------:-------
(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)___
(8)Did decedent,at any time,transfer property,the beneficial enjoyment of which was subject to change,
because of a reserved power to alter,amend,or revoke,or which could revert to decedent under terms
of transfer or by operation of law?(Answer yes or no)_~n~O~_
(9)If the answer to (8)above is in the affirmative,was the power to alter,amend,or revoke the inter-
est of the beneficiarnOeserved in the decedent alone or the decedent anrt others?
(Answer yes or no)___
NOTE 1:The answers to these questions should be supported by affidavit by the attending physician as
well as a copy of the death certificate.
NOTE 2:If answer to any of the above questions is yes,set forth below a description of the property
transferred,it's fair market value at date of death,dates of transfers and to whom transferred,with
relationship of transferees to decedent,if any.Submit copy of any trust deed or instrument,if trans-
fers are claimed to be non-taxable,also submit detailed statement of facts on which said claim is based.
NOTE 3:List applicable property below in manner in which provided in Schedules A,B,or E.
ITEM
None
DESCRIPTION MARKET VALOE
(Estimated)
0.00
DEPT.VALUATION
(Dept.Only)
o
Insert this total opposite "Transfers",Schedule "C"in the
"As Reported"column on the last page of this return.0.00 o
,..
RG:C-38
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE"E"
JOINTLY OWNED PROPERTY
INSTRUCTIONS:This schedule must disclose all property,real and personal,owned by the decedent jointly
wi th another or others,including intangibles,standing in the name of the decedent and others.List
real estate first,as entireties,or joint tenants,giving brief description,as indicated under 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 "a",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
Address and Relationship of Co-Owners,and Place
of Record of Instrument,where Real Estate.
None
Unit
Value
percentage
Share
Estate
Valuation
0.00
DEPARTMENT VALUATION
CAUTION-Do not Write
In This Space.
Value of Value of
Entire Decedent's
Property Interest
()
L
Insert this total opposite "Jointly Owned Property",Schedule "En
in the "As Reported"column on the last page of this return.o.00
r
1t,
I
i
~t,
i
{
1
~t~t
".".:,''.
~.
•,.."'l·"~"c \~.
(UommotlUtpu1tq of iJrltuflylmmta,t lHi:
IIuaqittgtou mounty,~
KNOW ALL MEN BY THESE PRESENTS:Whereas,at Washington,in the County aforesaid .r'.,
the last Will and Testament of
(a true copy whereof is to these presents annexed),was duly admitted to probate;and
IVlargaret Toretti and Mafalda G.Ferrari
,Register as aforesaid,do
A.D.19 69 ,before me,
in the County aforesaid,deceased,
,Register for the Probate of Wills and Granting
the administration of all and singular the goods and
March
Inez M.Turri
day of
Them
The City of Monongahela
Russell Marino
on the 14 th.
Margaret Toretti and Mafa1daG.Ferrari
NOW,THEREFORE,I,Russell Marino
gr:mt these LETTERS TESTAMENTARY,unto the said
Letters of Administration in and forthe County of Washington,in the Commonweal,thof Pennsylvania,
late of
the oath of office prescribed by law;
the Executor in said Will'and Testament named,having appeared before me and taken and subscribed
committing unto
chattels,rights and credits,which were of said deceased,and requiring Them
to exhibit a true and perfect inventory thereof into the Register's Office,at Washington,within ninety
days from the date hereof,and to render a just and true account of said administration at the expiration
of six months from the date hereof,and to regard and comply with the provisions of the laws of this
I,~
Commonwealth relating to inheritance taxes.(
$
,t
IN TESTIMONY WHEREOF,I have hereunto set my hand and the seal
of said Office at Washington,this 14th.
'"II
day of March in the year of our Lord one thousand
/,'..';,',
o ··<:-h'.............................f...L~.L.CZ&.~1r:.tr1..{)
Register
nine hundred and Sixty Nine
1,-=,:""::":''...::..":..:..".;:-.c::.'.c::.'--=-'-C-'-'--.,:::------'-----.=-----:.::::.....----=::;...::::-'--.
~,~
':J=~__1.1===-~~---,....--.,.---;-..,,-:.,:-.-;-:",-,....:.;1"-:-,.~~::7""1-=-,-.:7,,;~',-.~..-:-:--.•:-.:;.::-:..-4<..,..,-.--:-:-..-,----~-__!:1~_.;~JBiI..-_
,,.
,
/
SCHEDULE "D"
BENEFICIARIES
..~.#'
RCC-37 (12-63)
COMMQN\\'EALTH OF PENNSYYLANIA
TRt\NSFER INFIERITANCE TAX
RESIDENT DECEDENT
~'
BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED(If step-children or DATE INTEREST OF(State full names and addressei of all who illegitimate children DECEDENT OF BENEFICIARY
ave an interest,vested,contingent or other are involved,set STATE YES IN ESTATE
wise,in estate)forth this fact.)OR NO BIRTH •_'1
Maraaret Ann Col1inet.1371 ~..I~.,Q11 ~.3'a.s,n "01~";r}u.....,.~wt..l..a'"
4th St.,M0 non ga.he1a.,po,•2,0,ern,n c'Ql \ol '"
15063 Niece _yes Sui juris Legatee
Janet lee Deluca,125 B19,I'u·'1·''~Co _..'--t;raven ur,v~,~.u.1f1,Niece .Yes Sui juris fJ ~.\I w---_.."
rh;lrlArni 'ao LeCI atee '!SolI -.Ij til CQ.H'
'Orlando Merus i ,804 Sherman ...
St.,Monongahela.,~a.15063 Cousin Yes Sui juris Legatee 'ooo,~C:Q~
Mafalda G.Ferrari,~373v·J 4tt ....."!l,..~~t r~('ttl....-.-St.,MononCiahel a,po,.15063 None Yes Sui Juris lega,tee a,nd Trustee
First United Methodist t Qao....Ce{\'T\rl~it FH~
Church,430 W.Chess St.
Monongahela,Po,.15063 None Yes lega,tee ,
JDolores Jones,28 Parkview
Drive.Plains.Po,.18705 Cousin Yes Sui juris lega,tee "t 000.",Cas
JDianoMerus;'Helen St.
Plaine:;Pa.18705 Cousin Yes Sui .iuris leaatee I O"OtJ.n Cos
J'Tina Merusi 28 Parkview
nri\lA I'l;:linc:l'i'I lR7nl1 Aunt Vee:;Sui iuris Leaa tee fOOQ.C:1'
,{Marv Ellen Ta tro.203 Chandl ~Q~er
Seymour Johnson,North I
Carolina,27530 None I yes Sui juris lega,tee I (T'O"tI.ttQ
~Michelle Collinet,1371 4th .C~.itt
St.,Monongahela,Pa,.15063 Step Grand-
Niece !Yes Sui juris legatee 10,0'tt'!.0111
~...,..
Charles Edwa,rd Collinet,~llolrr
1371 4th St.,Monongahela,
Pa,.15063 Gra,ndnephew Yes Minnr Lega,tee
MarCIa ret Toretti L 10 Sister Yes Sui .iuris Leqatee and Trustee
,_L Iql)~10.0'1X>•O'D c:.q~M--
i
h
Deponent further says that all the above-named beneficiaries are liVing at this time except below:None
NAME DATE OF DEATH RESIDENCE
h\Cot "-4tH f'r ,-cU\4 orr \I"~lf·...,~..
\IATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
Will
Administration !No.
Dl THE
')Year
(Executor-Administrator
must complete "As
Reported"column #1.)
II ~,..
Cl :ea....,"'C ::0.,:0 ~(l)(l)
0 .,e:..'"'",....::l 0'":~'"......::l "'C....,:rl'~e:...,
IlJ :-.-.>'"0x'!<"'C"::lIlJ....(l)C-o ....;:r :0 "::l ~
t'%1 '=E (l)....
'":~,........:CD '<IlJ.....:0-(l)
~NE:Z M0 T~~~~.'.
Deceased
Late of ..M(,)nongqh~J.~.
REPORT AND APPRAISAL
Commonwealth of Pennsylvania
County of .W~q$hi n9ton ...
CAW(')::l'";:s "
o cl
enc::~
~>-::0
en en 0-<n n?'"?'"
c:5 ;;:::::rTJ '-~-...-
-00-00-0-00-00-00
·vd "0[)NtJ-LEfN 1}J8'1MS17jJ,~d£)HJ.LSiD3{1D'1 1
' /.,'.'"7 ~...""lJJ.",",'"i 1 ';','.,'I#I J \.1 lr ;~-'"v .jt j
-00-00-0-00-00-00
>-'"t:lg-;;.,'-'2.::sr.c..
..
:N >-
:O"l :.....'"
:N :N ::0---.:.w :w (t).......
:W :<.T1 'g '-':00:0.,
:00 ct:.:.c..:0:0
:0:0 :<.T1 :0 '-'
001..00
:.:.
(..V
~.:j:::o..totob•t1l
i.e>
If''."1.r-~••J ;'1 (.,.".••-'::-.nn
..i.~......:1;~l"{ll..
,."'",:.~·-t'a.3Ir~15068
"'-
05
RCC-81 (6-73)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG
17127
NOTICE OF FILING OF APPRAISEMENT
MARGARE'll:TORET'll &MAFAIDA G.FERRARI
(Executor or Administrator)
IN YOUR REPLY PLEASE
REFER TO
Inheritance Tax Division
J
l
In Re:Estate of _-----::.INEZ...::..:..-_,_M_e=---T_URR_I_'-:-:-_
__'W;_ASH_I_N_GT_O_N County -Fi Ie No._6_3_-6_,~_''_3_~j)_
Dear MISS TORETTI &MISS FERRARI:
You are he reby notifi ed that the__-=-==O--:RI:::--G-::IN=AL='=-_-,--_
appraisement in the estate of INEZ Me TURRI
has been filed in the office of the Register of Wills of__W~A:.::SH=I=N:::G:=T-=ON=,_
County on FEBRUARY 7.,19-.7!L,Said appraisement reflects the following
valuations:
Real Estate 96)5001)00
Personal Property -262,)4e.S9
Transfers ~.£02'380.)"1-,
Jointly Owned ~A aao ;9Total~.0
J52/.f fO,s1
As to such tax that is paid within three months from date of death,a five (5%)
percent discount is allowable.As to any tax that remains unpaid after nine (9)months
(fifteen months when death occurred from December 22,1965 to June 16,1971,inclusive;
and twelve months when death occurred prior to December 22,1965)from date of death,
interest at the rate of six (6%)percent per annum is charged.
~.1-+1.6 P 4v.J-h kJ ~1 .
~Co V"v ec.......~e ~e c...ov-J
n"J...Sj,'t/,b ~1/l-o/7Ja
Note:This is not a bi II.
.....-".--------
..
RC;C-39 Ill-58)
oJ
,
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SUMMARY
Estate of TURRI,.INEZ M.
(Last Name)(First Name)(Initial)
DATE OF DEATH 3>-1l-69 FILE NO.63-69-34(Oi
REPORT OF INHERITANCE TAX APPRAISER
I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of_.....:W.....:A_S::..:H.:.::I:.:.N::..:G.:.::T.....:O.:..:N _
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 HE".
Dated:_-=-=====---!...2:......:~..:::L...__-..
I,the undersigned duly elected Register of Wills in and for WASHINGTON County,Pennsylvania,do respect-
fully report that I have allowed deductions in the amounts claimed by deponent,except as to those items where a greater or
lesser amount is set forth in the last column to the right in Schedule "F",which greater or lesser amount represents the sum
allowed as a deduction.
Dated:_
REGISTER OF WILLS
INVENTORY
Real Property (Schedule A)
Personal Property (Schedule B)
Transfers (Schedule C)
Joint-Held Property (Schedule E)
TOTAL GROSS ASSETS
Less Debts and Deductions
(SCHEDULE F)
CLEAR VALUE OF ESTATE
VALUE AS REPORTED
$------+---
none
358,880.59
Valuation of life estates or
TOTAL TAX
~tI~·OOO.01I PQIt~if (l)
csftu...pen.Peit,o.0""~t.lJr
uP/,<,u,.G1=F'Ql'YIl~'J f3'-tttlQI..
L..~r~~~~"ldQ"~t.~,~~C:b,G:..,qC>t Re,Q.S
~"t e.",$I'~1)Cd 'c c.T.bLe.t
(*)As evidenced by Charitable
Exemption Certificates issued
by the Secretary of Revenue.
COMPUTATION OF TAX2%$---+__
6%$---------+__
5%$---------+--
~.:---~~=oq...:.*Nt~4 Ctll1'I':'1 rlllit
2.,g '1.04'416
ns \C1>()O flO
tate '1~~.(\4'41,.
FOR USE OF REGISTER ONLY
Tax on $
Tax on $
Tax on $
Tax on $
Tax on $
Exemptio
Total Es
Less tax previously paid $===:;;m:&:::;:otI~O¥trO..=.
BALANCE $--------~---I
Less 5%of tax if paid within ~\OS ~b Uf)lOS.4~CRech r ~¥lltc 'flee.*'l'Jo~.070.'i
3 months after death $~c:."JIt.T4 7 ,.,v ~
BALANCE OF INHERITANCE TAX DUE $==:t:
Add interest at rate of 6%from t ~11 '____to $Li R t)f ,g U'II\.-O ~I;2'vT1
AMOUNT OF ESTATE TAX ASSESSED $------11-D-l-d.SJ,~/7('.J"!
Estate tax paid $....JL--I'
BALANCE DUE $---Jl-COl'".....ec.·+'~e tVec.ov-~
Add interest at :;te of 6%from $-------!t=pis S/U(7b
TOTAL TAX BALANCE $-------l.
PAID $.....1
I
l.
FOR USE OF REGISTER ONLY ADjUSTMENTS
NOTE:Where subsequent adjustments are made to the above computation of tax by the Register of Wills,for proper reason,
same should be noted below,with short explanation.
X ~eeclC(J~ft.('T'~oFl1\c:...Ret'olt4 Se~·LTA b'Td.~PRI~5Iq7G,rAl"f't\P1ttJ(jHlf
t ~T11.(()F'Rec 0Rei ..:Tt",..f'Cl\.t R.I'Z.r G't\\1'e.""'2.1 .5 e"tel liltle.B,.II ql..s.~'He.e So
""-'.Fl TiT:@ ~2.,tS'.:~~.2..A'2..th "f\J Po9RQP"'~cat ~~RoA"'",'T1Ic.e)(.re~JI"""~Coll.1 "r't '"()F loo OO.~
==...--",-,,-,'<'<'_w'"m --,-,__~-"""'TU"'_
WAdill . .tr ti ~No.. ..mlms a on ~
IN THE
Year .
MATIER OF THE APPRAISEMENT
OF THE
ESTATE OF
INEZ M.TURRI:
..............
Deceased
Late of MONONO~U..
County of . .WASHINGT.ON.....
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
.)
t~
..
~.
Fonn RCC-2 .-..~.aRv.ARI.....7'.:.19..74..................................COMMONWEALTH OF PENNSYLVANIA DATE
"DEPARTMENT OF REVENUE
•--RESIDENT INHERITANCE TAX COUNTY ..........w.~~.~~.Q,;.QN......................................BURE-AU OF COUNTY COLLECTIONS
v·APPRAISEMENT
FILE NO•......6.3-69-340...................................................HARRISBURG.PENNA.17127
Whereas,............................~~.~:..~.~.....~.~............................................................................late of .........NQN.QNG~t.A ...............................................................
in the County of ....................WA$.tt~NQT.QN.................................................................................Commonwealth of Pennsylvania,having died on
the ........................................................................JJ.:~.h..........day of ...............~C.JL ...........................................196.9......,seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I,FRED TOSI an appraiser duly appointed according to law,.......................................................................................................................................,
having been designated to make a fair and conscionable appraisement of the said estate,and to assess and fix
the cash value of all annuities and life estates growing out of said estate,hereby file the following appraisement:
In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after
the expiration of any estate for life or for years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer
inheritance taxes at the lawful collateral rate on any such future interest.
Unit AppraisementDescriptionofAnetValuesMadeforInheritanceTaxPurpolee
REALE STATE $
SEE SCHEDUlE tlA~OF APPRAISEMENT 01..c;nn nn
PERSONAL
SEE SCHEDULE fiB"OF APPRATSMENT tlll..')':lon 1::0
TOTAL 358.800.59
I
I
I
-
I
I
n
•....1
'l.).I:"
,.
.
I
I'
,,.
I
I
WASHINGTON County >'.i
--
II
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
INEZ.M.TURRI
Deceased.
Late of
MONONGAHELA,
Date of Death MARCH 11,1969
A ppra£semeI!t ;~;~;~····~~~;.···37jI~·····························,.
Page,19.?~?No.63-69-340................................................
Filed in Regist«s OfJice,~F!J..·7.?J97.4...
Amount of tax due,$.
DEPARTMENT OF REVENUE
Received,
Exam(ned and Appr<}v,ed,..
Wrote abo.ut Appraisement,
Appeal f1'om Appraisement,..
fl.ntered and chflrged,: .
';
,..
/'\.}
('
•
~
.,
~
ryg
Form -Ne «lCt DEDUCTIONS AIe2v.E~~q,t~~.
~•>•
OFFICE OF n~r.,.STATEMENT OF DEBTS THE SUM OF ............~~S3;&
..REGISTER OF WILLS.AND DEDUCTIONS
om APeROV"d~£•OF Washington COUNTY
AND AGENT OF THE COMMONWEALTH
GJ-.G,9~3'-£0 ~~'~of Wills.Age.f C:7'"'
ESTATE OF Inez M.Turri LATE OF Monongahela,Pennsylyania
DATE OF FILING APPRAISEMENT OATS:OF DEATH March 11,1969
DATE NO,OF NAM"OF PAYEE REMARKS AMOUNTVOUCH..Jt
Administration Expenses
3-14 69 Reqister of Wills Letters and certificates $21 50
!I3-14 69 Garv A.Rodqers 'Probate costs 20 00
..c..''I
3-14 69 Washinaton Co.Renorter I Advertisinq 14 00
3-14 69 Dailv Renublican iAdvertisinq 12 50-I
3-14 69 Western Pa.National Bank IPrinting checkbook 4 00
4-21 69 Register of Wills Short certificates 3 00
12-31 69 Joseph L.Hoffmann Attorney fees 24,000 00
,\
12-31 69 Marqaret F.Toretti IExecutrix fees 4,000 00
12-31 69 Mafa1da G.Ferrari ,Executrix fees 4,000 00
1-24 74 Reaister of Wills !Filin Invento 46 50
r
3-4 74 Joseph L.Hoffmann
I
!Attorney fees 8,800 00
6-10 74 Margaret F.Toretti ;Executrix fees 4,372 00
uibank,N.A.5-2 75
G.Ferrari Executrix fees
I Duplicating records
4 372 00
86 00
,Total Administrative Expenses $49,751 50
Preferred Debts
f_uneral costs
IFloVlers
IIC1eaning monument
!Total Preferred Debts
Margaret F.Toretti
Geor e Bernat &Son
Kurtz Memorial Co.
COMMONWEALTH OF PENNSYLVANIA I
W h •t ~8S.COUNTY OF _--'-""'a""s=l.::;n=q..::::,:::o"'n=--j
9-27 73
9-27 73
-~3l:-:2J4f~_-l-__-+-.G.e:QZ:m;LJ::L.....iiJb.l!~.-Stlurch service
:Grave marker
I.Maf.lea G Ferrarj HEREBY CERTIFY,THAT.TO THE BEliT OF
MV I<NOWLEDGE AND BELIEF.THE FOREGOING IS A JUST AND TRU E 1,H/"TE"lE:"lT OF DEBTS.FUNERAL EXPENSES A.ND EXPENSr:s OF
AtlMII.JISTRATION SUBMITTED TO THE ESTATE OF Inez M.Turri OEC~'eED'~•AS DEDUCTION~FOR
INIolERITANCE TAX PURPOSES.•/J/1/J~~tl_'r
1d/J.~/I!f.d~/J,d'~-V (LSI~ORN AND SUBSCRIBEr.~.EFORE ME THI,:o(T'tLV DAY OP'. ._~!;5'i:Z<>cl.~~
DENISE A.PASQUMELlI,Notary Publlt
Pittsburgh,A!le~h,:my County,Pa.
My Commission Expires Feb.20,1978
,
For",I1C C'10<DEDUCTIONS ALLO'hEO IN
~•~....~
OFFICE OF THE STATEMENT OF DEBTS THE SUM OF ........ . ...$...,REGISTER OF WILLS AND DEDUCTIONS DATI;:APPROVED .......•OF Wash;ogtoo COUNTY
AND AGENT OF THE COMMONWEALTH
Regi,t.r of Wills.Agent
ESTATE OF Inez M.Turri I,.ATE:OF Monongahela,Pennsylvania
DATE OF FILING APPRAISEMENT OATS OF DEATH March 11,1969
DATE NO.OF NAME OF PAYEE REMARKS AMOUNTVOUCHI":Ilt
Other Debts
1-2A Ihq National Ambulance Co.Ambulance service S 20 00
I
1-2A Ihq I••P;l National Bank I Check overdraft 87 36I
I
3-28 69 Western Pa.National Bank I Check overdraft 35 83
4-30 69 Vickers Chevrolet I ~p;.53 48IAutoreaJ.rs
6-4 69 Louis J.Vecko Plumbing repairs 117 30
12-31 69 J.P.Hughes,M.D.Medical services 10 00
ITotal Other Debts $323 97i
I
i
:"'I
I,v-_~6-9 69 Russell Marino :Pa.Inheritance Tax at discount ($40,000
I'-..~
h .?r:;.hQ M~l,..",lm i 1969 p!ersonal nronertv tax 113 03
4-14 70 Internal Revenue Service 1969 Federal income tax 4,690 05
~197011-4 70 Malcolm Morgan personal property tax (76'19)
2-14 1 71
I,-
Internal Revenue Service :1969 Federal income tax 147 53
171
!(26 2V6-30 Malcolm Moroan !1971 Personal property tax
!19724-14 74 Malcolm Moroan Personal property tax (]A 59)
'--=v
g.?q 17.1 M;ol,..nlm
:r:tl 60l1973Person.'ll nronertv tax
7-18 75 Internal Revenue .j)_~.:J;:,.vi:_q~_...-..[.,~_deral estate tax ICI9 970 67....)
.........-[:7'
--~-
!Total Taxes .$95,059 90
iI
Total Debts and Deducti6ns.3 149,968 142
I djA.i1a~AA~/90//d1 ~9I
f ~~~/5!
COMMONWEALTH OF PENNSYLVANIA ""1 pe~ft'Tl(4l Calk Taltlll."I 3 0 0 o.(.~~ss,/1tA.f\l4L..Lor.pa~4(L)OPWil(
COUNTY OF _---JwlllLla:t.:s:ubui.JJ0'-Yg..Lot.u.ooU--J a <Jmuwr.,I>S.l/J(g/l1 It,2.~a'(.(3
I.,!,:JM!JOauf""'aLll..!d.!.!aa.....;G~._E..F..5e~r""r:Ja!!r~J.!:..·--HEREBY CERTIFY.THAT.TO THE BEeT OF
ISE A.PASQI1JoRmt·rtritEriPubn~
Pillsburgh,Allegheny COt T'!ty.P"I.
My Commission Expires Feb.20,1978
INI~ERITANCE T....X PURPOSES.
MY KNOWLEDGE AND BELIEF.THI!:FOREGOING IS A JUST AND TRU E "'P\TE"'E:~r"01'"DEBTS.FUNERAL EXPENSES AND EXPENS~OF
ArJMlr,ISTRATION SUBMITTED TO THE ESTATE OF __--IIun:JJe::.;z~l!.IM_..LT.Ll1ur~.Jr:...iL..-"oECEAeED.AS DEDUCTION$FOR
~1)1~1-=~p'~£~,itJJ~/J~L~:l:"::::::':""'--0~''/-!..-7!..::=,'-'tL..::'U'~_(I•.5.)
RCC-48 (2-69)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
REQUEST FOR LEGAL ACTION
Bureau Fi Ie No.
63...69-340
J
in Washington
CO.L'fo.3~f..;~tjw:J
Mafada G.Ferrari 1373 1?ourthSt..Monongahela Pa.
_Ma----::::::..t"gliiLs=r:::..et;::;...'"'---.T_o---'r::..:,..---'e"--t._t_1e.-,residing ot _M_o_n_o_ft..;:.9_ah_e_1&._,P_el'l_n_tl_,11_1_5_0_6_3 _
County,is the_E--.:X_e_c_u_t_r_1_x_i of property formerly owned by
Inez Turr1 3....11....69 l'laah1ngton______________,who died on in County.
The attorney for the estate is __J_o_s_'_e-=.p_b_L_iII_H_,_,:>_f_f_I'lU)_'_n_Q whose address is _
242 \4/'"t-1ain Street.Monong3hela Penna.1$063
Exeeut.rix·The above named -'-'-is in violation of the provisions of the Inheritance and
Estate tax laws of the Commonwealth of Pennsylvania in the following respect:
1 -0 Failure to file an Inheritance Tax return on or before _
2 -0 Failure to file a copy of the Federal Estate Tax return on or before _
3 -0 Failure to file a copy of the Federal Final Letter.
4 -C3 Failure to pay Pennsylvania Inheritance tax due in the amount of $13,832II ct~fore it became del inquent
on 6 ...11-70-----------
I have made the following demands for compliance without results:
Date of demand Name of:e:rson contacted T.itle6...18-"16 littr.VQe Hoffmann 7;frli't'::i't~y"---
"'-7-76 Atty.Joe IIQ£fmQ%tn -4A\tt~tNYL-----
7-7-76 t4argaret ~orrett1 Ex~r.
7..'.76 Mafed...FeX:Z=ul':L £xeC'"
~fl8~~9,-0_nt_a_ct _
Rcc ...530 reg.mr\11
Rce-SSG cert.mail
Rcc-530 csrt.ma11
A formal notice of demand was sent to the taxpayer by certified mail.This demand has been ignored.A copy
of this notice together with the certified mail return receipt is attached hereto.
I recommend that the following legal action be taken to compel compliance:
1 -~A lien be filed with the local Prothonotary against real estate owned by the decedent.
2 -0 A petition for citation be filed in the local court./
3 -0 A civil complaint be filed in the local lower court.
w.a.107-385-867 Letters ~re token
Additional remarks:$payment made on acct.for :40 OOO.OO.TheExcrs.
at the present address etatea ~le.
7-27-76
(Date)
out on 3....14-69.Tnere was 0.
are still alive andl1ving
Chief Appr.11
(Title)
10 DAY NOTICE
xrENF~~STATEMENT
PENNSYLVANIA TRANSFER INHERITANCE TAX
.'.
../
Date l~!Y.:}.Q.l ~..~.7..§.
To ~.!:!.Y.".~~..~~.~~~~.~.!:i.~.~.
...........~.~.~.L.~.£~E.~~~.~.~.~.~.~~..t ~.~:!:.~.~.!?~E.g;h.J ~.~!}.~?:.~J.§..?:~.9..
ESTATE •DATE OF
OF :~.~.~.~~!.~!~EE..?:J.~!.~!!~.~.ge.h.~1.?:.L DEATH ~K~.r.£.h l!.,1.~.§.~; .
Date County'State
Appraised .File ~.7..::~.9..~.:::.~File.~;.:..~.~.:::.~9..:::.~~.Q ..
96 500.00RealEstate.2 ..
Personal Property ~.?~.!.}.~.?.~.?..~..
Joint Accounts ......................................................
Less Exemptions
.352 880.59...................................................._,.
...Ly..a..QC!...:.9....q.,.
Less.I?ebts.and .z g s-y /0 -63 859 13AdmInIstratIonExpenses~,1.!~.
TAXABLE AMOUNT .............?!11".2.?~..~..1§..
TAt"C on..·..·;;;jI3~..·O::.?7:..;;;;Z;@ ·..·0/0....................................................."..fI'...J'..J'S 3·ot y
TAX on ~.~g..7..Q.?~..:..~.§.@ !.?%~.~..;..~.??~..~.?.:::.
Amount Previously Paid
TAX BALANCE
42 105.26........................1 ./,-ol~'ZQO1,~97.%-........................1 .
6 1 397 96 ...................0/0 on ",···..
Interest from §.:::.ll.:::.'1Q to ~.:::.9..::.7..§;:.Sd':?.;;~,
<SIS.64 .';.·....·......···........;;··7S;;;·:·o·;;·....···
BALANCE DUE COMMONWEALTH ±914.80 ........................."..
DISCOUNT (5%)IF PAID WITHIN THREE MONTHS ;/}.//
FROM DATE OF DEATH.(1 10 ~G/,?/i1 '-I,J~
PAYABLE TO:
'\REGISTER OF WILLS ~I\\1 IfugY .;PW)1fs~~KiXX~I'V""~
WASHINGTON COUNTY l}J \..\f Com~onwealth of Pennsylvania..-;;-/ft.
COURT HOUSE t D~rector,Bureau of
~County Collections
\!]v ~k <&2
I.(t1J7J.fTb )/
J.0 a-rru.~>/
\1 (JiN,f1'1#vi'
I UVVJ ll"b v'"
I (JIT1.I J t>"1?v-
I (J"lYU4 6"'U V'""
I D fr/)?J.rtJ
;to rllJ·{}-b
J,0 (f'INI 0'1'
).,0 ~.Iru
.....L.--.-
-~~.
...--.~
00 --.l 0/.-~\
-l::.C.
<S"-O ..
...
RCC-81 (6-73)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG
17127
NOTICE OF FILING or APPRAISEMENT
Margaret Toretti f1 MlFALDA G.FERRARI
(Executor or Administrator)
IN YOUR REPLY PLEASE
REFER TO
Inheritance Tax Division
In Re:Estate of __---=I~n..",e=z'---"M=_"____'T=..;u=r=_=__r=i _
_~W=a=s=h=i=nggt_=_o.::;.:n=____County -File No.63-69-340
Dear Sir:
You are hereby notified that the ori,inal Life Estate f1 Annuity
a pp ra isemen tin th e estate of_---:I=n=e=-z=-.:M==.__T.-"u::...r_r_1_------.;-;--_.--.---.,._
has been filed in the office of the Register of Wi lis of Washington
County on Sept.10 ,19 76,Said appraisement reflects the following
valuations:
Annuity
Life Estate
AWJ~IOOI~~~~X~~XL-~$42;256.48
DBD~X --,,6U!!!O+,8!o!..>5~O~.~69~·__
T ransfers _
Jointly Owned ------=--c~~~~~---
Total ~1'_O__"3_L,_1_0_7__"_._1_7 _
As to such tax that is paid within three months from date of death,a five (5%)
percent discount is allowable.As to any tax that remoins unpaid after nine (9)months
(fifteen months when death occurred from December 22,1965 to June 16,1971,inclusive;
and twelve months when death occurred prior to December 22,1965)from date of death,
interest at the rate of six (6%)percent per annum is charged.
Date of Death:March 11,1969
Note:This is not a bill.
\..
RCC-39 (5-68)
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
Life Estate and Annuity
SUMMARY
Estate of Turri,
(Last Name)
Inez
(First Name)
M.
(Initial)
DATE OF DEATH 3-11-69 FILE NO.63-69-340
REPORT OF INHERITANCE TAX APPRAISER
I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of Washington
Pennsylvania,do respectfully report that I have appraised the real and personal property as reported in the foregoing return at
the values set forth opposite each item in the last column to the right in Schedules "A","B", "C",and "E".
Dated:September 10,1976 ~k~Q_~L
INHERITANd"fAX APPRAISER --?(,-;.t
REPORT OF THE REGISTER OF WILLS
I,the undersigned duly elected Register of Wills in and for County,Pennsylvania,do respect-
fully report that I have allowed deductions in the amounts claimed by deponent,except as to those items where a greater or
lesser amount is set forth in the last column to the right in Schedule "F",which greater or lesser amount represents the sum
allowed as a deduction.
Dated:_
REGISTER OF WILLS
INVENTORY
Real Property (Schedule A)
Personal Property (Schedule B)
Transfers (Schedule C)
Joint-Held Property (Schedule E)
TOTAL GROSS ASSETS
Less Debts and Deductions
(SCHEDULE F)
CLEAR VALUE OF ESTATE
VALUE AS REPORTED VALUE AS APPRAISED VALUE AS REAPPRAISED
$$$--------+--
Valuation of life estates~and
annuities .
ESTATE TAX ASSESSMENTS
:==1=()=3=,I=O=7=t=
FOR USE OF REGISTER ONLY
Tax on $--.__2%
Tax on $---------t--6%
Tax on $----------.--5%
Tax on $lOSh
Tax on $r 15cro)
Exemptions -.
Total Estate -1-__
TOTAL TAX
...
COMPUTATION<;>·F TAX
$-----_...._.._-+--=-~-_..
$------"~."'"'.~--+--!:,~::....-......
$-----....,:,..;~._-+---;'~.,:....
$-----~-+--~'"-,
$-------4-.::.'.-
$------_...1-_-
(~.As evidenced by Charitable
...Exemption Certificates issued
~.~by the Secretary of Revenue.
Less tax previously paid
BALANCE
Less 5%of tax if paid within
3 months after death ::::::::=t====
BALANCE OF INHERITANCE TAX DUE $----t-
Add interest at rate of 6%from L_____to $---J
AMOUNT OF ESTATE TAX ASSESSED $--~-----.:I-
Estate tax paid $.......l-
BALANCE DUE $~~
Add interest at rate of 6%from
------lto-----$-----1=TOTAL TAX BALANCE $-----_
PAID $.
FOR USE OF REGISTER ONLY ADJUSTMENTS
NOTE:Where subsequent adjustments arf'made to the above computation of tax by the Register of Wills,for proper reason,
same should be noted below,with short explanation.
OF THE
Deceased
ESTATE OF
MATTER OF THE APPRAISEMENT
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IN THE
(No.
WASHINGTON
INEZ M.TURRI
Will
Administration
Late of __MONONGAHELA
REPORT AND APPRAISAL
Commonwealth of Pennsylvania
County of
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COUNTY --:W::..>:a....s=h:::i=n.....gt~·:.;o...,n==--_
FILE NO._6_3_-_6_9_-_34_0_·_
R CC-2 12-64)
DEPARTMENT OF REVENUE
BUREAU,OF COUNTY COLLECTIONS
'"HARRISBURG,PENNA,17127
COMMONWEALTH 'OF PENNSYLVANIA
RESIDENT INHERITANCE TAX
APPRAISEMENT
DATE Sept.10,1976
Whereas,Inez M.Turri late of Monongahela
in the County of Washington Commonwealth of Pennsylvania,having died on
the 11th.day of March 19 69,seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I,Andrew J.Merva ,an appraiser duly appointed according to law,
having been designated to make a fair and conscionable appraisement of the said estate,and to assess and fix
the cash value of all annuities and life estates growing out of said estate,hereby file the following appraisement:
In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after
the expiration of any estate for life or for years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer
inheritance taxes at the lawful collateral rate on any such future interest.
Unit AppraisementDescriptionofAlletValuesMadeforInheritance
Life Estate Appr.and Tax Calculation on Inez M.Tu.rri Estate Tax Purposes
~
$
Real Property $96.500.00
Personal Property 256,380.59-
Gross Assets 352,880.59
Less D &'D 62.859.13
Clear Value 290.021.46
Bequests
Household Goods &'D'ewelrv $3.150.00
Cash Bequests 95,000.00
Rest &'Residue of Estate,$191,871.46,in Trust,50%of the
Net Income to Sister,Margaet Toretti,for and during term
of her natural Life to eQual the sum of $350.00 ner month.
If 50%of the net income,shall not eQual the sum of $350.00
per month Trustee shall add from the ~rinciDle such sums to-
gether with the F~fty per-cent 50%to aggregate the sum of
$350.00 per month.
Invasion of the Principle would be necessary to make an
Income of $350.00 per month with what residue is left to ~o
into the trust.Therefore,Commonwalth in order to carve
out it's tax dollars takes the position that what we have
here is an Annuity.The following annuity is hereby
assessed.
Annuitant Born,2-6-1905,at age 64,Factor 9.9036
Monthly Factor 1,0159 Continue
Having been duly sworn according...~law,I do hereb cer ify t t th above appraisement is made in con-
formity with law on this /0 ~-day of 19
Appraiser '-;:I/I'fe:f2tt/?/4.:r2 ~U1d Strtet)--';~~'-"';=~~~i:.::i~.....&.t::.~_~-:-:::-:-,Penna.U (Poet OfBee)
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R C C-2 (2-64)
DEPARTMENT OF REVENUE
BUREAU OF tOUNTY COLLECTIONS
HARRISBURG,PENNA,17127
COMMONWEALTH 'OF PENNSYLVANIA
RESIDENT INHERITANCE TAX
APPRAISEMENT
DATE
COUNTY _
FILE NO._
Whereas,late of _
in the County of Commonwealth of Pennsylvania,having died on
the day of 19_,seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I,,an appraiser duly appointed according to law,
having been designated to make a fair and conscionable appraisement of the said estate,and to assess and fix
the cash value of all annuities and life estates growing out of said estate,hereby file the following appraisement:
In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after
the expiration of any estate for life or for years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer
inheritance taxes at the lawful collateral rate on any such future interest.
Unit AppraisementDescrIptionofAssetValuesMadeforInheritance
Continued from page 1.Tax Purposes
Annuity $
$350.00 x 12 =$4,200.00 x 9.9036 x 1,0159 =$42,256.48 42,256 48
(Value of Annuity
Life Estate Under Term of the Will
35%of Net Income to Niece Margaret Ann Co11inet,_born
·3-18-72.AE!e 42••factor .60869
$67,155~01
.60869 ,x
40,876.58 (Value of Life Estate)40,876 58
.
15%of Net Income to N~ece,Janet Lee Deluca,born 6-9-36,
age 33,factor..69401.
$28,781.72
x .69401
19.974.11 (Value of Life Estate)19.974 11
I
Total
.(Tax Breakdown)
Bequests $3.150.00 @ 15%=$472.50
Beauests $95.000.00 @ 15c,g =14.250.00
Annuity $42,256.48 @ 15%=6,338.47
Life Est.$40.876.58 @ 15%=6,131.49
Life Est..Lr.~9 7:1.//@ 15%2.996.12=
Total Tax Due 30.188.58
Continued Next Pa2:e
Having been duly sworn according to law,I do hereby certify that the above appraisement is made in con-
formity with law on this day of 19__.
Appraiser
(~mber U1d Street)
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R C C-2 (2-64)
",
DEPARTMENT OF REVENUE
BUREAU OF -tOUNTY COLLECTIONS
HARRISBURG,PENNA,17127
COMMONWEA.LTH·OF PENNSYLVANIA
RESIDENT INHERITANCE TAX
APPRAISEMENT
DATE
COUNTY _
FILE NO,_
Whereas,late of _
in the ~ounty of Commonwealth of Pennsylvania,having died on
the day of 19__,seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I,,an appraiser duly appointed according to law,
having been designated to make a fair and conscionable appraisement of the said estate,and to assess and fix
the cash value of all annuities and life estates growing out of said estate,hereby file the following appraisement:
In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after
the expiration of any estate for life or for years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer
inheritance taxes at the lawful collateral rate on any such future interest.
Unit AppraisementDescrIptionofAssetValuesMadeforInheritance
Tax Purpoles-.--......-vau ..Q&.....,.$
m ,m,'1\._~'2n 1'QQ C::~..."..................---T !
..4 _.,f!'t\t\A~
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\
Having been duly sworn according to law,I do hereby certify that the above appraisement is made in con-
formity with law on this day of 19__,
Appraiser
(N\lmber and Street)
----------'"":"::'-~---_---,Penna,IPClIt OIBee)
Wa.shinrton COlillty
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
Inez M.Turri
Deceased.
Late of
Monone:ahe1a
Date of Death,March 11.1969
Appraisement Docket Vol.,_----..:3~7 _
Page,198-3 No.63-69-340
Filed in Register's Office,Sept.10 19~
Amount of tax due,$_
DEPARTMENT OF REVENUE
Received,
Examined and Approved,_
Wrote abo.ut Appraisement,
Appeal f,.om Appraisement,_
Entered and charged,_
.t
".
Ree-al (6-73)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG
17127
NOTICE OF FILING OF APPRAISEMENT
Atty.J.M.Maurizi
IN YOUR REPLY PLEASE
REFER TO
Inheritance Tax Division
(I~~K~~~~Attorney of Record
In Re:Estate of _--=I==n:.:...e:.:...z=--M=.=...--=T..=u:=r-=r-=i=----_
__W'-'-'a=s"'-'h=in~gl;;;>.t~o~n~-_County -File No._-----..:6::..:::31--~6~9:..--~3~4~O:.....___
Dear Mr.Maurizi:
You are hereby notified that the Remai~der (Pursuant to Seetin 714)
apprai sement in the estate of_-'I:::.:n=e=.z~M~.__=T:....::u~r:...:r:....:l==_____
has been fi led in the office of the Register of Wi lis of--!!W.s<la...s~hk!ibAn~g~t~o""'nl.L--------
County on January 28 ,19-.11,Said appraisement reflects the following
valuations:
:NinjlXlOOIXE.I.Xltxu:u~KtllXa.__
Value of Remainder Rl~Sl.iXdnBt~AX__1L...7~,~4u7~9La•....J.s~1----
Transfers _
Jointly Owned _
Toto I =1-'--7~,4-,--7-,--,9~.~5~1",--_
As to such tax that is paid within three months from dote of death,a five (5%)
percent discount is allowable.As to any tax that remains unpaid after nine (9)months
(fifteen months when death occurred from December 22,1965 to June 16,1971,inclusive;
and twelve months when death occurred prior to December 22,1965)from dote of death,
interest at the rate of six (6%)percent per annum is charged.
'..
Any party in interest who is aggrieved by this notice may object thereto within
SiXtry.lays after receipt of said notice as provided by Section 1001 of the Inheritance andES'i Tax Act of 1961J2 P.S.2485-1001,P.L.373...9 ~
Date January 28,1977 S;gned ~~4--~p(C,
Title District Supervisor
Date of Death:March 11,1969
Note:This is not a bill.
-',,,-,.RCC-39 (~68)
CGMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
Remainder Estate Appraisement
Pursuant to Election Filed Under
Section 714 -1961 Act
SUMMARY
Estate of Turri,
(Last Name)
Inez
(First Name)
M.
(Initial)
DATE OF DEATH_3_-_1_1-_6_9_FILE No.ld-bf-3l/0
REPORT OF INHERITANCE TAX APPRAISER
I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of Washington
Pennsylvania,do respectfully report that I have appraised the real and personal property as reported in the foregoing return at
the values set forth opposite each itern in the last column to the right in Schedules "A","B","C",and "E".
Oated,January 28,1977 ~~L-~TAX~~.!(
1J;:sIRlcl "GJ #E;e()/J-d~7
REPORT OF THE REGISTER OF WILLS
I,the undersigned duly elected Register of Wills in and for County,Pennsylvania,do respect-
fully report that I have allowed deductions in the amounts claimed by deponent,except as to those items where a greater or
lesser amount is set forth in the last column to the right in Schedule "F",which greater or lesser amount represents the sum
allowed as a deduction.
Dated:_
REGISTER OF WILLS
INVENTORY
Real Property (Schedule A)
Personal Property (Schedule m
Transfers (Schedule C)
Joint -Held Property (Schedule E)
TOTAL GROSS ASSETS
Less Debts and Deductions
(SCHEDULE Fl
CLEAR VALUE OF ESTATE
VALUE AS REPORTED VALUE AS APPRAISED VALUE AS REAPPRAISED
$$$-------+--
Valuation of ~KtX&lXJ(~~~.J.'.e.Il!a);~Q.~r.. . . . . . .$_---'1=-7-=--.:l-,4.:....:7:....:9=---1-R
ESTATE TAX ASSESSMENTS $C
FOR USE OF REGISTER ONLY
Tax on $--+__2%7
Tax on $------,----t--6%
Tax on $-----------4--5%
Tax on $-----------4--~\
Thxoo$~
&~ptioos *
Total Estate -1-__
TOTAL TAX
COMPUTATION OF TAX
$--------1---
$------~--..,..
$--------4--
$~-------4--
$-------+--
$-1.__
(*)•As evidenced by Charitable
_Exemption Certificates issued
•by the Secretary of Revenue.
Less tax previously paid
BALANCE .
Less 5%of tax if paid within
3 months after death :::::::::~E==
BALANCE OF INHERITANCE TAX DUE $t=
Add interest at rate of 6%fro~_____to $--.J
AMOUNT OF ESTATE TAX ASSESSED $--~---lL-
Estate tax paid $--Jl-
BALANCE DUE $---_~I ___
Add interest at rate of 6%from
------I:to-----$------1~
TOTAL TAX BALANCE $-----~,PAID $...J
FOR USE OF REGISTER ONLY ADJUSTMENTS
NOTE:Where subsequent adjustments are made to the above cumputation of tax by the Register of Wills,for proper reason,
same should be noted below,with short explanation.
REPORT AND APPRAISAL
MATTER OF THE APPRAISEMENT
/J
.J
Year .
Deceased
MONONGAHELA
ESTATE OF
OF THE
..INE.~..M~....'I'YRR:I ...
Will (...No.Admlmstration
IN THE
Late of
Commonwealth of Pennsylvania
County of WA,$.IfING.'l'.()N .
COUNTY __'_v_a_s_h_i_n....;g~t_o_n _
FILE NO._6_3_-_6_9_-_3_4_0 _
R CC-2 (2-64)
qEPARTMENT OF REVENUE
BUREA.U <9F COUNTY COLLECTIONS
'"HARRISBURG,PENNA,17127
COMMONWEALTH OF PENNSYLVANIA
RESIDENT INHERITANCE TAX
APPRAISEMENT
DATE
...
January'Z8,1977
Whereas,Inez M.Turri late of __M_o_n_o_n_g_a_h_e_l_a _
in the County of Washington Commonwealth of Pennsylvania,having died on
the 11th day of March.19 69 ,seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I,AndreW'J.Merva,Bistrict Supvr~dulyappointed according to law,
having been designated to make a fair and conscionable appraisement of the said estate,and to assess and fix
the cash value of all annuities and life estates growing out of said estate,hereby file the following appraisement:
In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after
the expiration of any estate for life or for years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer
inheritance taxes at the lawful collateral rate on any such future interest.
Unit AppraisementOescrlptlonofAnetValuesMadeforInheritance
Remainder Estate Appraisement TaxPurpoles
$
Value of Trust as of December 6,1976,on Date of Election
D.~1111":1":n SpC'1":;nn 714 of t.hp.Tnhp,ri1"::ll'lC'P Tax a.nd Estate
Tax Act of 1961.$24,151.54
Lees:Unexuired Life Estates:
Margaret Ann Collinet.Born 3-18-27
Now age 50-Factor .51970
35%of $24.151.54 =$8.453.04
$8.453.04 x .51970 =$4.393.04 -Unexpired L.E.-4,393.04
Janet Lee Deluca,Born 6-9-1936
-No~,y age 40 -Factor .62908
15%of $24,151.54 =$3,622.73
$3,622.73 x .62908=2,278.99 -Unexpired L.E.-2,278.99
Value of Remainder 17,479.51 17,479 51
-
I
I
Total 17,479 51
I
wa:z:~Street)_........=..::==~=~=~~~-:-:::-=--:----_-_,Penna.o (.PaR Ofllce)
Having been duly sworn accordi~g,!p law,I do hereb ertify that the above appraisement is made in con-
formity with law on this q?I!~.day of ~~~~~~~----".--~~----,,....,L--1~.
COUHty
,Remainder Asset Appraisement
WASHINGTON
RESIDENT INHERITANCE'TAX APPRAISEMENT
Estate of
INEZ M.TURRI
Deceased.
Late of
Monongahela
Date of Death,
~~
March 11.1969
Appraisement Docket Vol.,_
Page,_____No.63-69-340
Filed in Register's Office,Jan.28 19 77
Amount of tax dtte,$_
DEPARTMENT OF REVENUE
Received,
Examined and Approved,_
Wrote abo.llt Appraisement,
Appeal f1'om Appraisement,__~......:..._
Entered and charged,-:-__
_J
)~
"
.,.
,:
,...
fIE
RCC-2 (2-64)
DePAlh~ENTOF REVENUE
BURE"U t!)F COUNTY COLLECTIONS
,HARRISBURG,PENNA,17127
COMMONWEALTH OF PENNSYLVANIA
RESIDENT INHERITANCE TAX
APPRAISEMENT
January"28',~1977DATE~_----:._
WashingtonCOUNTY _
FILE NO._~6~3~-..:::6"""9_-~34..!_0~_
Whereas,Inez M.Turri late of MonongaheJ a.
in the County of Washington Commonwealth of Pennsylvania,having died on
the 11th day of March 19 69,seized and possessed of an estate
subject to Inheritance Tax under the laws 'of the Commonwealth of Pennsylvania;
Therefore,I,Andrew J.Merva,District Supv:r;.~~duly appointed according to law,
having been designated to make a fair and conscionable appraisement of the said estate,and to assess and fix
the cash value of all annuities and life estates growing out of said estate,hereby file the following appraisement:
In the event that any future interest in this estate is transferred In possession or enjoyment to collateral heirs of the decedent after
the expiration of any estate for life or for years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer
inheritance taxes at the lawful collateral rate on any such future interest.
Unit AppraisementDescrlpUonofAssetValuesMadeforInheritance
Tax Purpo.es
Tax Calculation-Under Terms of Will $
and Election Filed Pursuant to Section
714 on 12-6-76.
Household Goods &'Jewelry $3,150.00
Cash Beauests 95.000.00
Annuity 42.256.48 I
Life Estate-Mar!!aret Col1inet 40.876.58
Life Estate-Janet Deluca 19.974.11
Remainder-Per Election 17.479.51
Total 218,73'6.68 I
$218,736.68 15%$32,810.50 I@=,I
5%
~Discount 1.640.53 -
r.31,169.97 I .
Tax Pd-6/11/68-$40,000.00
'Tax Pd-8/9/76 -1.750.00 !
Total 41.750.00 -41,750.00
Tax ~verpaid 10.580.03
,Prepared by
I
Andre'tv J.Merva -
District Supervisor
I
I 1/28/77
Having been duly sworn acc:or~law.I do herebvctrtUy .that the """ve apllrJisement is made i~
formity with law on this cY'.61 \.-.day of ..,..;,~.".1...,..'.19 :7 .
t:7 -/./.....£,~'"r'J.AI'p :z ~
r.U ---V".d:~l\Y -"'/z(/aJ ',,:'r.'"cJ/JcJ£.
,//)f....l!;;~~(M\lmbe1'and Strtet)
Penna.V (Pelt OllIe•.)
,
--------
Washington Coullty
19 77
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
Inez M.Turri
Deceased.
Late of
M.onongahela
Date of Death,March 11,1969
Appraisemeflt Docket Vol.,3&7-~-8
Page,No.63-69-340
Filed in Register's Office,Jan.28
Amount of tax due,$--:'-
DEPARJMENT OF·REVENUE
;.-,
Received,
Examined and Approved,---
Wrote abo./ft Appraisement,
Appeal j1'om AppraIsement,_
Entered and charged,_
-,
~
.'.-
"./
BALZARINI,WALSH &MAURIZI
ATTORNEYS AT LAW
3303 GRANT BUILDING
PITTSBURGH,PRNlfCYLVANIA 15219
(412)471-1200
December 16,1976
f
I.
,
'I.
<'
".~
,
,.
)
i
Mr,Anthony Merva
Washington County Common Pleas Court
Orphans'Court Division
Washington,Pennsylvania
Re:Estate of Inez M,Turri,Deceased
No,63-69-340 of 1969
Election Under Section 714 to
Prepay Tax
Dear Mr.Merva:
Enclosed please find an original and one copy of the
appraisement of the principle of the Estate applicable to the
remaining life income beneficiaries,Margaret Ann Co1linet
and Janet Lee DeLuca as well as the remainder estate of Charles
Edward Collinet.
If you have any questions concerning the computations,
do not hesitate to call,We would appreciate your early
attention to this matter.
Sincerely,
BALZARINI,WALSH &MADRIZI
rI
I,'
I
~,
I!.I
JMM/dp
i
Enclosure
••
RCC-Sl (6-73)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG
17127
NOTICE OF FILING OF APPRAISEMENT
IN YOUR REPLY PLEASE
REFER TO 37-198-3
Inheritance Tax Division
J.M.Maurizi Attorney
In Re:Estate of _--=I=n=..,:e::....:z=--=M:..::....:..._T....:.u;...r_r....:.i _
Washington County -File No.__6_3_-_6_9_-_3_4_0 _
Dear Mr.Maurizi:
You are hereby noti fi ed that the_--..,;s=-u.:.;.P""-p.L..:::1_e.=m=-e...::.n=-t;...a--=I=--=_
appra isemen tin th e estate of ..I.lun..l;:e-",z.,..-J,!Nl.<f•.--JTw)..I.)rL-rL.-L;i:-=---:;--;--_
has been filed in the office of the Register of Wills of_~W~a!..!::s~h~i~n:.::..lg::>.t::::..o;::::n~_
County on Feb.16 ,19 77,Said appraisement reflects the following
valuations:
Real Estate _
Personal Property _
Transfers ~0 ,000 •00
Jointly Owned .,.__-------
Total ~O,OOO.OO
As to such tax that is paid within three months from date of death,a five (5%)
percent discount is allowable.As to any tax that remains unpaid after nine (9)months
(fifteen months when death occurred from December 22,1965 to June 16,1971,inclusive;
and twelve months when death occurred prior to December 22,1965)from date of death,
interest at the rate of six (6%)percent per annum is charged.
Date of Death:March 11,1969
Note:This is not a bill.
,,
Rcc-eil (5-68)Supplemental
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SUMMARY
Estate of Turri,
(Last Name)
Inez
(First Name)
M.
(Initial)
DATE OF DEATH 3-11-69 FILE NO.63-69-340
REPORT OF INHERITANCE TAX APPRAISER
I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of Was hington
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:__F_e_b_r_u_a_r_y_l_6_,_1_9_7_7_
REPORT OF THE REGISTER OF WILLS
I,the undersigned duly elected Register of Wills in and for County,Pennsylvania,do respect-
fully report that I have allowed deductions in the amounts claimed by deponent,except as to those items where a greater or
lesser amount is set forth in the last column to the right in Schedule "F",which greater or lesser amount represents the sum
allowed as a deduction.
Dated:_
REGISTER OF WILLS
VALUE AS REAPPRAISED
$-------+--
~o 000 00
f)()000 00
None
:<.0 ,000 00
VALUE AS REPORTED VALUE AS APPRAISED
$$
INVENTORY
Real Property (Sche,:lIe 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
FOR USE OF REGISTER ONLY
Tax on $--1__2%
Tax on $--1__6%
Tax on $----------1--5%
Tax on $------=-=---=-::c-::-l---=-_=_10%
Tax on $1)0 000 00 Q~
Exemptions *
Total Estate --1-__
TOTAL TAX
COMPUTATION OF TAX
$-------+--
$-------+---
$-----'---+--:..
$----..",---,,'"""""'....-+--..-...--
$...:::3:....,;1•...:::0;..;::....:Ol0'-l-....:O:....=--O
$...1-__
(*)As evidenced by Charitable
Exemption Certificates issued
by the Secretary of Revenue.
Less tax previously paid
BALANCE
Less 5%of tax if paid within
3 months after death ::::::::::::t==
BALANCE OF INHERITANCE TAX DUE $t=
Add interest at rate of 6%from
_____to $------
AMOUNT OF ESTATE TAX ASSESSED $------11-
Estate tax paid $......Jl.-
BALANCE DUE $~I____
Add interest at rate of 6%from
-----lto-----$------It=.TOTAL TAX BALANCE $-------1.PAID $-1
FOR USE OF REGISTER ONLY ADJUSTMENTS "'.
NOTE:Where subsequent adjustments are made to the above computation of tax by the Register of Wills,for proper reason,
same should be noted below,with short explanation.
Will
Administration t No.
IN THE
year .
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
Deceased
Late of Inez M.Turri
County of ....Mon()J:lg~h~la
"\'lashington
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
Ii
DATE
R C C-2 (2-641
t ,
DePARTMENT OF REVENUE
BURf;.AU OF COUNTY COLLECTIONS
HARRISBURG,PENNA,17127
COMMONWEALTH OF PENNSYLVANIA
RESIDENT INHERITANCE TAX
APPRAISEMENT
February 16,1977 -------"'-----<--..:....:.-1
COUNTY _....:.W~a~s~h~l::::;·n=g~t~o~n~,
63-69-340FILENO._
Whereas,Inez M.Turri late of Monongahela
in the County of Washington Commonwealth of Pennsylvania,having died on
the 11th day of March 19-.6.9.,seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I,Andrew J.Merya,Dist.Supyr.,~Xdulyappointed 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.
Unll Appraisemenl
Delctipllon of Anel Values Made for Inherllance
Supplemental Return Tax Purposes
,
$
Picked up from Schedule G.of Federal Return 706
Transfers:
3-10-69 -Margaret F.Toretti -Sister $10;000.00
3-10-69 -Margaret A.Collinet -Niece 10,000.00
1 20,000.00 20.000 00
;rotal 20.000 00,
,
,
I
Having been duly sworn accor~to law,I do hereby c~~t the above appraisement is made in con-
formity with law on this /C <.,1..day of·/>zc<~.!-~-197 7,
/4/.<:./,/p7~9 ~-t:~/-cZ/
Appraieer
d'M L ,Affumber and Strtet)~a.1¢?.c.-eA,~Penna.e (PlllIt OIIIee)
,
Supplemental
Washington County
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
Inez lvf.Turri
Deceased.
Late of
Monongahela
Date of Death,March 11,1969
Appraisement Docket Vol.,__...::.3...::.7 _
Page,198-3 No.63-69-340
Filed in Register's Office,Feb.16 19 77
Amount of tax due,$_
DEPARTMENT OF REVENUE
Received,
Examined and Approved,_
Wrote abo.Ht Appraisement,
Appeal f"om Appraisement,_
Entered and charged,_
..
......,...._~~.~-.?~"'-'-'---_....:.._-------------------------------------
[sf;,fe of:Inez M.Turri
SCHEDULE G-Transfers Durirl~Dr.cedent's life Yes No--I pid the.decedent ~ake any transfer described in the first p~c1Br~Ph(;~-ci~thesix sUbparagraphs)of the separate
instructions for thIs schedule?• • • • • • • • • • • • . • . • • • • • • • • • • • • •X
i --28 Did the decedent,at any time,make a transfer (other than M outrir,h'fr~"sfer not in trust)of an amount of $5,000 or
more without an adequate and full consideration in money or money's ~ort'h but not believed to be includible in the gross
estate as indicated in the first paragraph (including the six subparagraphs)0;the separate instructions for this schedule?•
If'''Yes,''furnish the following information:X _
2b Date I 2c Amount or value I2d Character of transfer ~IWi0!~~-f.A3-10-69 20~000.00 Cash ??x~10(;~............
3D Did the decedent,within 3 years immediately preceding his death,make any transfer of his property without an adequate
Dnd full consideration in money or money's worth?,• • • • • • • • • • • • • • • • • • • • •
If "Yell,"ond the transfer was of an amount of $1,000 or more,furnish the folloWing Information:X
3b Date I3c Amount or valuo I3d Character of transfer ~~3-10-69 20~000.00 Cash w~
3e Motive which actuated decedent in making the tranSfer Decedent had a desire to be of current ~Iassistancetosisterandniece.~~
31 Name and address of hospitals in which decedent was confin~d within 3 years of hi.s death ~~None ~~I~
4 Were there in existence at the time of the decedent's de.1th any trusts created by him during his lifetime?..X--Sa Have Federal gift tax returns ever been filed?..... ........ ... .. . ..
It "Yes,"furnish the following Information:X
5b ,Period(s}covered I5c Internal Revenue office(s)where filed ~!~
It,",Dacrlptlon Altarnet,Alt,rnate velu.V,'u'Itdala of d,athDumberYllultiondata
1 3-10-69 Nargaret F.Toretti Sister
_.
$10~000-..,
2 3-10-69 Margaret A.Collinet -Niece $10,000
'.
.,
.
,
.
-
TOTAL (Arso enter under the.Recapitula~;r:m,pap,I!3.). . . ..None
,
I
>
I\
~,,"""''''.,r.·-J"laCle 10 (It more spaco I~need~rl.In~ert ,.(·u;!tnIlZ~":,··u~~sof same SIZtl.)61.·11."...,"
'I
.'.,.....\..~.,.
..~,
'.';"'.....
\,
.",:'~...:~'.:'.:
·:.....)...:
".:....'..,~.~...
,...
....
,
'"
/
"I
1
Silln"twr.or~r.',or olh.r thIn ...cutor,.tc.
25·11 1 ~
.~..~"":.
Dol.
..,-----.._-..'..'-........._,.._--.._.,-..-------_._-------....-._-.--._--'----
'"..',
...
RCC-Sl (6-73)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG
17127
NOTICE OF FILING OF APPRAISEMENT
Atty.Joseph Maurizi
IN YOUR REPLY PLEASE
REFER TO 37-198-3
Inheritance Tax Division
In Re:Estate of _-.:...._::..--.....:.I=n:.=...e=-z=---}\=-1-=-._T....:..u=-r_r....:..i~_
Washington County -Fi Ie No.63-69-340
Dear Mr.Maurizi:
You are hereby notified that the Invasion of Principle
appraisement in the estate of Ine::z M.Turri
has been filed in the office of the Register of Wills of Washington
County on .Tune]7 ,19 77,Said appraisement reflects the following
valuations:
Real Estate _
PersonaI P roperty_~l=_+,.......7.;<.9-"'6~._"9:....!7 _
Transfers _
J ointl y Owned -=--=-~~-=------
Total 1...L,.....:..7_9_6....:..._9_7 _
As to such tax that is paid within three months from date of death,a five (5%)
percent discount is allowable.As to any tax that remains unpaid after nine (9)months
(fifteen months when death occurred from December 22,1965 to June 16,1971,inclusive;
and twelve months when death occurred prior to December 22,1965)from date of death,
interest at the rate of six (6%)percent per annum is charged.
Any party in interest who is aggrieved by this notice may object thereto within
sixty days after receipt of said notice as provided by Section 1001 of the Inheritance and
Estate Tax Act of 1961,72 P.S.2485-1001,P.L..373.~.~~
Date June 17,1977 Signed ~Lf._~.d..~/l.
Title Administrative Officer I
Date of Death:March 11,1969
Note:This is not a bill.
R CC-39 US-S8l
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
Invasion of Principle
SUMMARY
Estate of Turri,
(Last Name)
Inez M•.
(First Name)(Initial)
DATE OF DEATH 3-11-69 FILE NO.63-69-340
REPORT OF INHERITANCE TAX APPRAISER
I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of W"ashington
Pennsylvania,do respectfully report that I have appraised the real and personal property as reported in the foregoing return at:,::IU"';:::ili ::~'i~e9::h item in ilie last ,01umn to the dgh~';'"L ~
iNHERiTANCE TAX APPRAISER ~.
REPORT OF THE REGISTER OF WILLS
I,the undersigned duly elected Register of Wills in and for County,Pennsylvania,do respect-
fully report that I have allowed deductions in the amounts claimed by deponent,except as to those items where a greater or
lesser amount is set forth in thelast column to the right in Schedule "F",which greater or lesser amount represents the sum
allowed as a deduction.
Dated:_
REGISTER OF WILLS
1 796 97
1 796 97
None
1,796 97
VALUE AS REPORTED VALUE AS APPRAISED VALUE AS REAPPRAISED
$$$-------+--
INVENTORY
Real Property (Schedule A)
Personal Property (Schedule B)
Transfers (Schedule C)
Joint -Held Property (Schedule E)
TOTAL GROSS ASSETS
Less Debts and Deductions
(SCHEDULE F)
CLEAR VALUE OF ESTATE
Valuation of life estates or
FOR USE OF REGISTER ONLY
.Tax on $----------il---2%
Tax on $---+__6%
Tax on $-----------+--5%
Tax on $------:::--=-::-=---i'=""=:---~~
Tax on $1 796 97 _C15'70l
Exemptions .-
Total Estate --+-__
TOTAL TAX
COMPUTATION OF TAX
$--------.4--
$-----.-,......--.4--
$-----~--.4-
$-------,......",..,..-6-:,....-
$--=2=6:..=:::9~5~5_
$---1.__
(*)As evidenced by Charitable
•Exemption Certificates issued
by the Secretary of Revenue.
Less tax previously paid
BALANCE
Less 5%of tax if paid within
3 months after death ::::::::::!=:t===
BALANCE OF INHERITANCE TAX DUE $t=
Add interest at rate of 6%from_____to $----1
AMOUNT OF ESTATE TAX ASSESSED $--------jL-
Estate tax paid $L-
BALANCE DUE $--~~
Add interest at rate of 6%from
------Ito-----$-------1t=TOTAL TAX BALANCE $-------1'PAID $.....J
FOR USE OF REGISTER ONLY ADJUSTMENTS
NOTE:Where subsequent adjustments are made to the above computation of tax by the Register of Wills,for proper reason,
same should be noted below,with short explanation.
Will
Administration !No.
IN THE
Year
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
Inez M.Turr-i... . . .... ...... . .
Deceased
Late of ...}:fon()ngC:th~JCl
County of ..Washington..
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
/
,.!l
R CC-2 (2-64)
."COMMONWEALTH OF PENNSYLVANIA DATE June 17,1977.•
DEPARTMENT OF REVENUE ,RESIDENT INHERITANCE TAX COUNTY Washington•BU,R-EAU OF COUNTY COLLECTIONS
APPRAISEMENT111"HARRISBURG,PENNA,17127 63-69-340FILENO.
Whereas,Inez M.Turri late of Monongahela
in the County of Washington Commonwealth of Pennsylvania,having died on
the 11th day of March 19 69,seized and possessed of an estate
subiect to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;~.
Therefore,I,Harold A.Smith ,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 de·cedent after
the expiration of any estate for life or for years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer
inheritance taxes at the lawful collateral rate on any such future interest.
Unit AppraisementDescriptionofAssetValuesMadeforInheritanceInvasionofPrincipleReturnTaxPurposes
$
Invasion of Principle by the three Life Tenants on the Fifth
Anniversarv of the decedents death on March 11 1974
1)Life Tenant,Margaret Turretti -Annuity
$1,000.00 1.000 00
2)Margaret Collinet,Life Tenant,47 yrs of age on 3-11-74
$1,000.00 x .44564 =$445.64 445 64
-
3)Janet DeLuca,Life Tenant,38 yrs of age on ~-:11-74
I
$1.000.00 x .35133 =$351.33 351 33
),
~
I,
'1
,,
,I
Total 1,796 )97
,
Having been duly sworn a~to law,I do hereb certi
formity with law on this L~·day of -,;liZ.-~~~:::::::'~-=-.r--~.,.--...,,---..,p.~.!,i;7"p:..'-,t:.
14.~~=?==?-------,Penna.
Washington County
Page,
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
Inez M.Turri
Deceased.
Late of
Monongahela
Date of Death,·March 11,1969
Appraisemerrt Docket Vol.,_.....3L.7L--__--'--_
198-3 No.63-69-340
,,:,,-'
Filed ill Register's Office,June 17 19 77
I I I I I I I I I I • I I ,I I I !i It!"~3 ".Mbi,~,"AL.U..
Amount of tar due,$~
DEPARTMENT OF REVENUE':
Received,
Examined and Approved,_
Wrote abo.ltt Appraisement,
Appeal f,.om Appraisement}---"'__
Entered and charged}_
.J
, 1
-)
~/
..
'\
.~
BF&R 3
Docket No.1-7at9
j
PETITION FOR REFUND of Transfer Inheritance Tax.
AND NOW TO WIT A.D.19 , I certify
that the following is the action of the Board of Finance and Revenue
of the Commonwealth of Pennsylvania in this matter:
"And now to wit A.D.1971,
Refund is hereby granted in the amount of $7.9100V90"
BY-ORDER OF THE BOARD OF FINANCE AND REVENUE
State Treasurer,Chairman
Attorney General
Secretary of the Commonwealth
Auditor General
-Secretary of Revenu~~/~e/a'Q
A.T TEST.:0 0 0 • 0 Cl 0 0 • 0 0 • • 0 • • • 0 0 0 0 0 Cl 0 0 0 0 0 0 0 (I 0 0 0 0 0 • 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 • • • 0 0 0 0 0 0 0Secretary,Board of 5i nce and Revenue
Mailed to:C.:1Vccr~n~tt 1"·.J1C!)C ~urCnV
f.t.t~r.:~;rO C~B.r.:~1~~j3 C~~t ~\~ia9nJPltCC~C5"f:;,t~nt,.l~n,oCjJ~J.!:j.n.::~7 ht9
yO
on
RCC-3 (4-73)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
APPLICATION FOR CHARITABLE EXEMPTION
FROM PENNSYLVANIA TRANSFER INHERITANCE TAX
(Act of Moy 28,1956,P.L.1757,and Act of June 15,1961,
P.L.373,as amended)
Application is hereby filed for the approval
of an exemption from Pennsylvania Transfer
Inheritance Tax on the transfer of the property
described below:
1.Bureau File #37-198-3 &State File No.63-69-340
2.Date of Death March 11,1969._
3.Date of Approval -_
4.Name of Decedent Inez M.Turri
5.The Commonwealth's appraised value of the property for which an exemption is claimed is $1,000.00
(Note:Where the property is other than a specified amount of cash,the exemption cannot be approved until the value of
the property has been established by appraisal by the Commonwealth,except in those cases where the amount of the gift
or bequest represents a stated fractional or percentage portion of the entire es~ate or the entire residue.In those cases
enter such fractional or percentage amount above).
6.Check the manner in which the transfer was effected and submit a copy of the document authorizing the transfer,unless
such material has been previously filed.
OTHER 0;SURVIVORSHIP 0;WILL DC;DEED 0;TRUST INDENTURE 0;
Will Book 107 Page 385(If other,explain)_
7.Correct Business Name and Address of Charitable Organization receiving property:
NAME First United Methodist Church
ADDR.ESS Wes t Main Street,Monongahela ,Pennsylvania
o See listing on reverse side for additional charitable organizations covered.
8.I certify that the information contained herein is,to the best of my knowledge and belief,true and correct.
Official Title Executrix
This form must be completed in triplicate and all three copies delivered to the Register of Wills for the County in which the decedent
resided,or in which letters w.ere issued for a non-resident decedent's estate.If the decedent was a non.resident of Pennsylvania and
letters were not issued by a Pennsylvania Register of Wi lis,deliver all three copies to the Director,Bureau of County Collections,
Penna.Department of Revenue,26 S.4th Street,Harrisburg,Po.
00 not write below this line -For Official Use Only
AP PROVED:For.the Secretary of Revenue REFER RED to Bureau Headquarters
"",,-------~terof Wills)/J-7 ~(Initials of Register of Wills)
Approved 0
For Secretary of Revenue
Denied*0
(Authorized Si gnature)
WS9hington
(County)(County)(Title)
9 August 1976
(Date of Approval)(Date of Referral)(Date of Action)
*See reverse side for reasons
MUST BE FILED IN TRIPLICATE
This section will be compl eted by Bureau Headquarters only when the application for exemption has been denied.
Date:_
The application for exemption liontained on the face of this form has been denied because _
Note:Any party in interest,including the Commonwealth,aggrieved by this action may within sixty (60)days after
the date of this notice exercise their rights of Protest,Notice,or Appeal in accordance with the provisions of applicable
Pennsylvania Inheritance and Estate Tax Acts.
COMMONWEALTH OF PENN$YLVANIA
\,
DEPARTMENT OF REVENUE
~
"
INHERITANCE TAX DIVISION
u.WASHINGTON TRUST IIUILDINO
WASHINGTON.PENNSYLVANIA
July 30,1976
Atty.J.M.}'iaurizi
3303 Grant Building
Pittsburgh,Pennsylvania 15219
I
I II
Dear Mr.Maurizi:
Re:Estate of Inez Turri
File No.63-69-340
,.Upon receipt of your letter of,July 27,1976,I thought it best to look
into the matter of the Inez Turri Estate personally•.
It would appear to me that all parties concerned in the matter of handl-
,ing this estate have contributed some measure of ineptness.I will not go in-
:to detail since its too involved to put into a letter,however,we are render-
,ing a new tax bill on a Gross Estate of $352,880.59 with allowable deductions
of $62,859.13,to date.There is the matter of $1,000.00 charitable bequest,
however,it appears,that a charitable exemption certificate was not filed.
Although you did not specify in your letter the nature of the deductible
expenses you wish to take,I will enclose a copy.of the deductions submitted
in this estate which will show you what was allowed and that which was dis-
ailowed.If this is the matter to which you are referring,you will then note
that a total of $90,109.29,was disallowed on estate taxes and personal proper-
ty taxes for the years after the death.These items would have to be disallow-
ed in that its almost like asking for a refund on the taxes paid.I will point
out however,that in Washington County,it is the Register of Will who deter-
mines what debts and deductions will be approved or disallowed.The Inheritance
Tax Division of the Department of Revenue is not responsible for this function
in Washington County.
HAS/mjr
Encl:
Very truly yours,
Harold A.Smith,
Chief Appraiser II
~----~~~~~~~~~--------
j
May 18,1976
Harold A.smith,C.A.
244 \iashington Trust Bldg.
E.Beau &N.Main streets
rIaahington,PA 15301
Res Estate of Inez M.Turri
File No.63-69-340
County of rla.shington
Dear Mr.smith,.
We are in receipt of a letter dated May 12,1976,
from District SUpervisor A.J.Marva,\11th encJDsures relative
to an error in the appraisement of the above captioned estate,
fi.led February 7,1974.·.
Our attention is directed to item :/;Q.7,set forth as
1192 shares COlllJlX)n stock American Telephone and Telegraph Co.,
@ $52.25,which Has appraised 1n error as $68,282.00,When in
fact it should be $62,282.00.
Accordingly,YQuare hereby authorized to delete
from SChedule "Ett the aum of $6,000.00 to correct the a.bove
typing error.The total for Personal Property now reduces to
$256,380.59,with Total Gross Assets changing to $352,880.59.
Our Bureau records will be adjusted to reflect the
above changes.A corrected bill 18 in order.
Very t~yours,
Harry E.Yost
Inheritance Tax D1vision
Fort Stanley M.weiss,Jr.
Director
Bureau of County Collections
HEY/ms
CCt Reg/Wills
CO I Joseph L.Hoffman,Esquirecc:A.J.Marva,Diat.Supvr.
1IiIIIIIIIII....._.........~~~~_~..~__
\.
!
"COMMONWEALTH OF p~NNSYLVANIA
DEPARTMENT OF REVENU~
~
INHERITANCE TAX DIVISION
••4 WADIfINOTON TRUOT C"'"OIND
WADHINlJTON.I'rNNOYl.VAIIlIA
J
.,
I,
1 Qont'Dnro ~~to~
•'CGc::::x:oool~1u eg I?~lVODio
'D~~(?)g 11000000
,~oI?!~eo ion Dw wiGS
Ooblo .~c'1iEl(J .'
~I?I?iO~aD I?oaooylvo.oiO ,l.,12t;J·
.Itoa .Ik3~eb o~loop t3o~i'
~~o of t1oolds~02a COW3~Y
.»'110 no 0 63-Gt>-340
Door urooiro~torl
I OB tm'i~iBG iaMoroaeo tit otU'tolo~ho.Q coavorootioa of
throh 23)p 1~'16p Qa tho obovo o~'bjoc~ootPtoo
I CGotnctCi tho tottoi"QGV'~81i'tlaQ oototo cad ho·iaiorocd CO tI!nt'
tho 1 p'100 oharoo Gf ~Qtdoro t1O~O e~i{3ioolly 1 p13G ohnrQo bet 0
O~f)clt oplit of~oi"~bo &oooi!Qtiato tlooth [!JJvo tlaoo £lGO atro ohnrQo
aiviDa than 0 tGtel of lpit4 ohnrooo
'fbo 304 ohoi-oo ()'f tolloakoay Pevor SyotOOD p Cor:=:>il p ~l'Ooriaimal1y
1 ohn~o of t100t I?ou Poti01?p il~Gg1loicl.o maOi!tho chn.aao ooo~dQto
AlloahQE1Y J?OVOi'O SyotQO!J (o~or tho'dloeoCloDt '0 .aooth)tlloy 'CUBOO .
tho otocft iBto 3 0 4 obnIroo eg occ-::n otoolto
lojr
.r
4
Vogoy ~a=bly yetllJ"o p
}"'",
.........~l
l7MOOUS ~Op .
CRImi'llIPWISlm II
COMMONWEAL TH OF PENNSYLVAN IA 3 "7 -I 7 8"~.J
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG
17127
/
May 18,1976
Harold A.Smith,C.A.
244 Washington Trust Bldg.
E.Beau &N.Main Streets
Washington,PA 15301
Re:Estate of Inez M.Turri
File No.63-69-340
County of Washington
Dear Mr.Smith:
We are in receipt of a letter dated May 12,1976,
from District Supervisor A.J.Merva,with enclosures relative
to an error in the appraisement of the above captioned estate,
filed February 7,1974.
Our attention is directed to item #27,set forth as
1192 shares common stock American Telephone and Telegraph Co.,
@ $52.25,which was appraised in error as $68,282.00,when in
fact it should be $62,282.00.
Accordingly,you are hereby authorized to delete
from Schedule "B"the sum of $6,000.00 to correct the above
typing error.The total for Personal Property now reduces to
$256,380.59,with Total Gross Assets changing to $352,880.59.
Our Bureau records will be adjusted to reflect the
above changes.A corrected bill is in order.
Very tr ly yours,
~ryE.csrr
Inheritance Tax Division
For:Stanley M.Weiss,Jr.
Director
Bureau of County Collections
HEY/ms
CC:Reg/Wills
CC:Joseph L.Hoffman,Esquire
CC:A.J.Merva,Dist.Supvr.
-----------------------J
Danr'I:r~Stn1thl
tIe arc 1n'1'OCe1pt of A letter dated tw 12,1976,
from ~~A..J.ti'#rva,14th encloourns relativo
to an enoor 111 the aP~tot the above ea~estate,.t"UCd ~7,1974.
our attent!on:le directed to item (f:l!1f strt ftWth AS
1192 ~~~stock ~@ telephone and T~lo:grnph <b.,o $52.25.t1hich t."::W appra1sod in error Q8 S6a,2S2.00,cllt'm in
fa.ct it abould bs ~62,2S2.00.
AC~,you Qre haroby a~cd to delete
from ~G ttB"the ~of n6,ocx>.oo to e~cct tho above~~.fha·total tor Personal F,ropart,.nott reduccst.o
$256,300.59.uith Total Groos Aiitlcta ~to $3;2,800.59.
OUr Bureau recorda t1Ul b$adjtmtcd to retleot theabove~.A corrected bill U 1n ol'der.
Ve'q tl'Uly ~uro.
..,
HEY/I!P
OOt Reet~
00:JOfJEJp)1t.Hof.t'ritmt ~
00.A.J..It.3rYa,D1at.S'up'v'r'.
~',w....''.•'t •-
j
gton <!lounty
COUNT
.,Q.....~~_~__q~~..Term,19.._14..__.,AA
eph._It....llQ:ffman.n._......................
t.-.-.J:an..._.3Q-I~..19.74..............-...-.....
County,viz:
--
Valuation
.25 1246.00
.125 ~658.25
.75 937.50
--
@ 25
@ 22
@ 18
$6 sb Cinn Gas &Electric
,0 sh Consol-Edison
66 sh Co1:mnb;a Ga s
lin tbr OOrpl1uns~<!lourt of IJusl1in
IN THE MATTER OF THE AUDIT OF AC
IT E M
Enter my appearance for Personal Property Tax Due Washington
~it
Date of death..~~.:r.QlL.ll-l ...l.9.g.9.....Date of filing Inventory Appraisemen
~k
TO THE AUDITING JUDGE:
In re Estate of-'l\l.;r.r..~,.J:n~~__.._..____.__.._..No._f?3.';!f?_9.~3.4
.Mar.gar.e.t._Tor.etti._&...Maralda.__F.e.rr.ar.i,_..:Ex.r.s......._....J.OS
1974
--------------------------------------1---------
---------------------------------------1---------
----------------------------------------j---------
-----,
I Inventory Assessment I 121/<>Assessment Tax at
I
10%CollectionYearAppraisementReturnedValuationPenalty4MillsPenalty 6'70 Interest Total Claim
I
5%disc.
14.5919743840--3840 --15.36 ...-.77
19
19
19
19
,
19
--'-'---"--I
TOTAL CLAIM 14.59.-.-
The foregoing is a statement of all items taxable as they appear in the Inventory Appraisement,Affi-
davit or Assessment filed for the purpose of determining the Personal Property Tax on said Estate.
\-.
-_.5.tb _.._.day oL.March.._._.._19.7.4..OLIVER N.HORMELL,Solicitor
I
I
L
I~
>.,...
No.~3~_~9_~3,4.9._)·.~:t?__-A~,19.74 ,AA
In re Audit of Account in Estate of
TURRI.INEZ
AUDIT
Jrarripr for 1\ppraranrr
FOR
WASHINGTON COUNTY
PERSONAL PROPERTY TAX
,.
OLIVER N.HORMELL,
Solicitor
~9
Rcc-n ("1'8),_,10 '
COMMON\~EAhH Of:OPE~~~SYL VANIA
[;"EPARTMENT OF REVENUE
BUREAlJ OF 'OUNTY COLLl:CTIONS
APPLICATION FOR AND CONSENT
TO TRANSFER SECUf<ITIES
REGISTEf~ED IN TH E NAME
OF A RESIDENT DECEDENT
DATE~Js...31.19-1-.5.-APPLICATION (MUST BE FILED IN TRIPLICATE).-~.-
TO THE PENNSYLVANIA DEPARTMENT OF REVENUE:
Application is hereby made for consent to the transfer of the following securities of a Pennsylvania
Corporation or a Nationul Bonking Associalioil located in Pennsylvania:
(a)200 shares (b)Duquesne LiJilit Comp-<:!-ny ,(c)--.:::C"-'o"-=ln=m~o=_<n _
(NOTE:In describing securities enter in (0),ab O/e,either the number of shares of stock or the face amount of
registered bonds,in (b),the name of the issuing company and in (c)the class of stock or the stated interest rate
and maturity date of register.ed bonds.)
ISSUED ON June 4.L9.p_4~_,and having a TOTAL MARKET VAilUE OF $~.l-.-!.9...::.0-,,-O,-,.0::...:0:-._
(Dote)
as of the date of death of the decedent,InezM.Turri ,
(Nome of Decedent)
___,on-l\.1g.~9..6.9_,__
(Dote of deoth)
who was late of 1371 Fourth Street Monongahela ,_
(Street and Number)(Post Office)
Was hin gton,"--P=-=-.e!ll1 s..,y1van ia_
-(County)(State)
The securities are registered as follows:Inez M.Turri '.."~/'711/1'.(/;'/c)it /')....,."(Nome or names in which certificates arc regi,stcred){ytA,t.U ,/....j.-...'J ./vl"'Yr-1"•.'i "~~~~~~~~/2V,Lt~;.?.:2"~'z....:::::1a~a-.,::u~z!-:;:;;'7---122?t<-::-;'3303 Qrant Buildin g,Pitts bur~,Pa.1 521 9
CO EXECUTORS (Nome)(Address)
_NAME OF APPLICANT _Jos,et>~,~·M.~urizi,Esquire
COUNTY FILE NUMBER No.63-69 -ADDRESS OF APPLICANT~Iant .Buildir>g,P,itts,burghL Pa.
340 (~._,--'Jj-_15219
BUREAU FILE NUMBER 'same SIGNATURE OF"APPLICANT,:::r-_.~-"~'11L=>
,NOTICE:IF YOU FAIL TO PROPERLY FILL LN ANY PORTION OF THIS A1>,PLICATIO ,IT W~L)-"'NOT'B.,E ~
____CONSIDERED COMPLETE AND WILL BE RETURNED TO Y~~~~L TlON.~•_
._.---
COMMONWEALTH OF PENNSYLVANIA -DEPARTMEl-lt OF REVENUE
CONSENT TO TRANSFER SECURITIES,DATE 21 August 1975
I hereby consent to the transfer of the above securities now registered in the nome of the aforesaid
Decedent and waive the filing of a certificate certifying to the payment of the transfer inheritance tax to which
the property of said Decedent is made subject pursuant to the provisions of the P.ct of June 20,19i9,P.L.521,
as amended and the Act of June 15,1961,P.L.373,us amended.This is also in accordance with the provisions
of the Act of April 9,1929,P.L.343.
This Consent to Transfer the herein described property operotes only in reference to the estate of the
abov'c-named Decedent.
for the Secretory of Revenue
.,........~.t>I6J~~.~_---...=t\j..--_,
(Signature,)
Register of Wills Washington
-'(Ti~ti-c)------(County).--~----
.,.,.ft
.~
~I"~
....
'~.
,..;anI:~9'+~t~%eipr-re6ord:for;-tlie:ce-
:'~¥:~.8f :t~e.tf~8t~f&e 'i:l'8w oil th'&,ft'cEi'81 t~'~:t~F~~..t ~B BefebY pef&OiF;Hi~~;~fM~'P~~¥~)Hiien.t~~iitrriff tH@~in!.J !¥eC'c:n ~0gt~v :=!w.8,$';;~Y';r :;g,~rn.):;;i-d.,f·lme yref3Crlneu uV .CoW,.."r:.r ."."i,.!J'••,~aRJ.a :Iii}-;~fj +'~R~f fffiF~.WMJ.:}l rc~ybe due
i bp,*l~2 ~r.~:)Sri?r 0~the $8Cpritiec listed
,g~r§9P f?r ~h.f~~~qpPR~nt to ~r.ansferisgranjJeQ,.·','"
:~~I.~~;~~'.",,,~.,'.f~.(~t \'...:.,.i.,...•......
,ct8A :Slgva~~~
-
RCC-??(£1-68)."'~:"-~~COMMON~'<,'iL;i*,P<"NSYLVAN!1APPLICATION FOR AND CONSENT
Df-PAR1MENrlF REVENUE TO TRANSFER SE:CURITIES
BURE'AU OF COUNTY COU..cCTIONS REGISTERED IN THE NAME
.'.'OF A RESIDEI~T DECEDENT
------'~'---~_._._-------------'-----------------
APPLtCA:rION (MUST BE FILED IN THIPLICATE)
TO THE PENNSYLVANIA DEPARTMENT OF REVENUE:
Application is hereby made for Calsent to the transfer of the following securities of a Pennsylvania
Corporation or a National Banking Association located in Pennsylvania;
.System9(a)~Shares (bllW.est Pen1LPQ.w.e..r.-i:mnp.any_~lle.g.hel1._Y---..P-o.w.e-J:-tc)Common.
(NOTE:In describing securities enter in (a),ab Ole,either the number of shares of stock or the face amount of
registered bonds,in (ll),the name of the issuing company and in (c)the class of stock or the stated interest rate
and maturity dote of registered bonds.)
ISSUED ON March 8.1954 I {Ind having a TOTAL MAI~KET VAilUE OF $.]82=-'.~0"--'0"--_
(Dote)
as of the date of death of the decedent,Inez M.Tur!'i ,on_March 11,1969
(Name of Decedf:nt)(Date of death)
who was late of 1371 Fourth Street
(Street and Number)
Mono n.gahe"-"l",,a,--~__w:.as.hin gton__Pen~
(Post Office)(County)(State)
,
1975 II
The securities ore registered as follows:_I_nez M-.-:.--=T=-.;u~I:....:'T:....:i'_____
/7/11tJ /..,if Cl-'}(Nam~or names in which certificates are registered)
II .(.-t'y{A:'rt..l /V.--::;A rVn'-'1-r,~~J"1./)J~~".1-/03 .~M~rL---k-'L.·t!d.A...l~y/d1J~?>v.....33 .~rant Building,Pittsbu_r~h,Penns...y.lY.a.nia-l52l9
CO-EXECUTORS)T (Name)(Address)
NAME OF APPLICANT_Jose!2lLM.Maurizi,FsqJJi re
COUNTY FILE NUMBER~.fL-6..3-69-ADDRESS OF APPLlCA~~--.l..L.~Uil~ing'E"rgb.Pa.
,340 ~\~""_.=--=..1521 j
BUREAU FILE NUMBER same SIGNATUR E OF APPLlCI\N.I~'-.2~_~
NOTICE:IF YOU FAIL TO PROPERLY FIL.L IN ANY PORTION'OF TlilS ¥P'UC ION,IT ¥tIL.I.-'
CONSIDERED COMPLETE AND WILL BE RETURNED TO YOU/OR CO LETION.
-+-------"",-~
COMMONWEALTH OF PENNSYLVANIA -DEPARTMENT OF REVENUE
CONSENT TO TRANSFER SECURITIES 21 A
DATE___ugust
!hereby cons€·nt to the tronsfer of the above secu~jties now registered in the nome of the aforesaid
Decedent and waive the filing of a certificate certifying to the paym?nt of the transfer inheritance tax to which
the property of said.Decedent is made subject pursuant to the provisions of the Act of June 20,1919,P.L.521,
as amended and the Act of June 15,1961,P.L.373,as amended.This is also in accordance with the provisions
of the Act of April 9,1929,P.L.343.
This Consenf to Transfer the herein described property operates only in reference to the estate of the
above~named Decedent.
(Signature)
Register of Wills Washington
---(Tiil~·)-..-------(Count;)---·------
-..'
'/~
;'t.p),..~
~I
I'-b.~
Iam ~he'attorney of record for the ee-
:tate or the transferee shown on the
front of this form.I do hereby person-
ally guarantee the payment.within the
time prescribed by law,of 2ny Pennsyl-
V"l1nila inheri t~3.nce telx ,."hi ,~1-,mA·Y 08 'Iue
on the trfJn8f~:r of tll"~r'''1Jritips 1 i pted
h~r~a:f!fo}'\·",hi ch il C'Oi,~;ent to transfer
i~""'HUltcd.~~~~~~r 'f/)4t!&"'.-•(4 •••••....••• . • . •••I
(Date)(oignatur 1;".--_.~..~._.~.--
Rcc-n (O-6!}l ~•••COM~ONW.EALTH OF PE'NNSYLVANIt;
,;DEPARTME~T.OF REVENUE
BljRE,AU OF COUNTY COLLECTIONS
APPLICATION FOR AND CONSENT
TO TRANSFER SECURITIES
REGISTERED IN THE NAME
OF ARESIDENT DECEDENT
v
July 31,1 975DATE.'
______.,on__-.Ma :r5J:LJ..l...--.l9.6<....<9,--_
(Date of death)(Name of Decedent)
~(MUST BE FILED IN TRIPLICATE)
TO THE PENNSYLVANIA DEPARTMENT OF REVENUE:.
Application is hereby made for consent to the transfer of the following securities of a Pennsylvania
Corporation or a National Banking Association located in Pennsylvania:.
(Wes te I'n Pennsylvania
(a)..L-7°1-0har es(b)...EQJ,l.irn..ark.-.C..n.r:p..o..r.atioIL..Nati o.naJ.:....j)a nlU--(c);......_C::....O-'-ill----'.ffi-----o.0...=n,'--_
(NOTE:In describing securities enter in (a),'ab Ole,either the number of shares of stock or the face amount of
registered bonds,in (b),the nome of the issuing company and in (c)the class of stock or the stated interest rate
and maturity date of registered bonds.)oo".
12/31 / 56;2/ 8 / 60;2"/3/61;4 /·3 / 62;
ISSUED ON...z 16/6 3;-3J 31/64;,and having a TOTAL MARKET VAJlUE Of $48;56::::...4=.'-'0'-"0'--_
3/31/65;8/289'c6<B;4/29/66;and 6/19/72
·os of the date of death of the decedent,Mrs ..Ine~:~L_~Turri
who was late of"1371 Fourth Stree""'t"--__---"'-'M""'o>.L.n..o..ngah.e1aoo Washin.g.tOl)--p~€n-l:J..s-y:l.v~a-
(Street and Number)(Post Office)(County)(State)
r
The securities are registered as follows:Inez M.Turri (Mr",-s-,--.L..)._
.1'/11 A j j /).../.''l...l(N~me or names in wh i ch c.er!ifi cates are registered)./-'r !.t!.i\.../'J.,:;F..A--f,1-·-,-.........
ADMINISTRATOR)/It.ctJvCld-1A?.1:JOZe~d----j 3303 Grant Building,Pittsburgh,Pennsylvania
EXECUTOR)7 (Nonie)-(Address)15219
.N.A.MF.'OF APPLlC.ANT JoseJ.}h~M~_nrj7-i:F.'~Q.uirf',,-__...__...
COUNTY FILE NUMBER No.63 -69 -ADDRESS OF APPLICAtir=-3';-03"Ciran_LBuilding,Pitts burgh,~a.
..540 .._\"'-oo__-•.15219
BUREAU FILE NUMBER same SIGNATURE OF APPLlCA"N1<"""'<---......-<l-<-<.._<.i I ..--..----'~
NOTICE:IF YOU FAIL TO PROPERLY FILL IN ANY PORTION OF THIS4pPLICA ION,I;iIl:(~OT
CONSIDERED COMPLETE AND WiLL BE RETURNED TO YOU~()R ~f LETIO~_
- -oo==========-============~========
COMMONWEALTH OF PENNSYLVANIA -DEPARTMENT OF REVENUE
CONSENT TO TRANSFER SECURITIES 5DATE~l August 197
I hereby consent to the transfer of t_he above seGurities now registered in the name of the aforesaid
Decedent and waive the fi ling of a certificate certifying to the payment of the transfer inheritance tax to which
the property of said Decedent is mode subject pursuant to the provisions of the Act of June 20,1919,P.L.521,
as amended and the Act of June 15,1961,P.L.373,as amended.This is also iri accordance with the provisions
of the Act of April 9,1929,P.L...343.
This Consent to Transfer the herein described property operates only in reference to the estate of the
above-named Decedent.
',~,.---vv1 .---I--~M-
(Signature)
Register of Wills Washington
----rrit\;;)---------(C~~t;)
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-
I am the attorney of record for the ee-
tate or the transferee shown on the
front of this form.r do hereby person-
alJy guarantee the paY88nt,within the
1 tlme TJre~J(:.rib8d 'by lavr,of :l:.1Y Pennsyl-
vnn.ia 111hpritanr:e 1:;8](\"hir:1,-r9,y be due
nt\the t,1'f\t",f0I'rf't 1\\3 ~"C'.l1"'i+,11'08 listed
hm'rrn f'rr which a con~cnt to tra:::~sfer
i B a:1"~V'J tcrl ,>1i~I;tJ;f7r::'.7 ~_...,.~....rJ1r~\tO){8i~'!Hlt;;~~
"""~-=-~.;.....,,"':'.,~=--....~
,Y
(0)200 Shares (b)Equitable Gas Company'(c)Com=m=o..::.:n,_
(NOTE:In describing securities enter in (0),ab O(e,either the number of shares of stock or the face amount of
registered bonds,in (b),the nome of the issuing company and in (c)the closs of stock or the stated interest rate
and maturity dote of registered bonds.)..
Mar ch 1 1,1969
(Dote of death)
.,on
Mo nong.""'a-=.eh""e""'1a"'--.J..WL-"a s hing..t.o..n'--_--'-P..e..nns..y-L',Uillia...
(Post Office)(County)(State)
APPLICATION FOR AND CONSENT
TO TRANSFEI~SECURITIES
REGISTERED IN THE NAME
OF A RESIDENT DECEDENT
,and having a TOTAL MARKET VA'lUE OF $...:..72.-'=-50~0::....:.-=0..:::.0 _
..
AfeUCATION (MUST BE FILED IN TRIPLICATE)
TO THE PENNSYLVANIA DEPARTMENT OF REVENUE:
Application is hereby made for consent to the transfer of the 'following securities of a Pennsylvania
Corporation or a National Banking Associalion located in Pennsylvania:'
:who was late of-1371 Fourth Street
(Street and Number)
ISSUED ON May 1,1964
(Dote).
·os of the date of death of the decedent,-=I'-!cn~e:..::z'--=-'M=.'_____'T:o..;u=r::..cr::...:l::..c·__
(Nome of Decedent)
HCc-n ('~-G~~1\
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF CpUNTY COLLECTIONS
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The securities are registered as follows:Inez M.Turri'.11/J/I.j!1 j Lf ·'1..')(Nome or nam.es in which certificate's ore registered),r /'Zt[,i.'f.<J-AJ..J /vn-r·..,.-"f-
I _A.....t:.--4.cD·U.T %?:1.--e-d-,'3303 Grant BUi·1d~J2..ittsbut.g...h.PenD.Q..)dYan..i.a.
,CO -EXECU rORS)7 (Nome)(Address)15219
NAME OF APPLICANT.Lo_$._~hM.,__M_a.\l..ri.zi.Esquire
COUNTY FILE NUMBER No.63 -69 -'ADDRESS OF APPUCAf\l'lC'}'31r3 0r~llLBui1din~iJts bJJ~Pa.
.340.\..-----~...i 15219
BUREAU FILE NUMBER same SIGNATUR E OF APPLlCA':Nt·./D.....---"'7 __
NOTICE:IF YOU FAIL TO PROPERLY FILL IN ANY PORTION OF nilS APPLICA ION,IT WILNO '-E--'::::>
CONSIDERED COMPLETE AND WILL BE RETURNED TO YO'u~LETIOrt
COMMONWEALTH OF PENNSYLVANIA -DEPARTMENT OF REVENUE
CONSENT TO TRANSFER SECURITIES
DATE21 August 1975
I hereby consent to the transfer of the above securities now registered in the name of the aforesaid
Decedent and waive the fi ling of a certificate certifying to the payment of the transfer inheritance tax to which
the property of said Decedent is made subject pursuant to the provisions of the Act of June 20,1919,P.L.521,
as amended and the Act of June 15,1961,P.L.373,as amended.This is also in accordance with the provi'sions
of the Act of Apr'il 9,1929,P.L.343.
.This Consent to Transfer the herein described property operates only in reference to the estate of the
.above-named Decedent.
or the Secretary of Revenue
~~~~~=~o!..J--L:.=--'-1J.,r-::I'I1:-::--
(Signature).
Register of Wills Washington
(Title)(County)
.'
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if'M1 ~e 'attorney of record for the ee-
:tat~or thG transferee shown on the
:front Qf th:1.s form.I do hereby person-
~11y gu~r~t@~th€pa~~ent,within the
'M!D§pl"~§ct'i'ben by lew,()f ''DV 'P;?nnsyl-
vl3J'lia in}]!"'!"!t~;'1I)t1 tt,x whi (Jr--;no:v b8 r'Jue
i 6n lJ~e ti"an"rel"fl.r the-~"'('!i't'"i:ip8 1 i.stedI}le.JfercR f'6r·whiB)l ~0on~~nt to trE:nsfer
il is ~:~qteJ
!"!:/!/!t(r~~.#4f/~·-
I (~G~~~i;~atu~.._~
dollars
SEA LuOO~[p[L~@illurn
NOTE:This Triplicate Receipt to be retained for audit &7~i99-3
Received by ~~~
NOTE.'""".",",<h."".,f.,,.h.,,,",,...,""'0,"".,."••,.,<lot '0 tho d.o<h 01 tho ,,,.~.•~
tenant or tenant for years,as evidenced by this receipt,it is understood thot the Commonwealth shall ~~~
not be preclUded.or prevented from hereafter assessing additional inheritance tax at the death of the T .a 11.1.I
life tenant or tenant for years whenever it appears that such additional tax may be legally due and (Title)1/.:1
collectible for any reason whatsoever.J~:
Djr/
Remarks:
County t:1oohiDaeon I
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l 1J;t~-=;~~mp .......""##.....0 ••9 ..)##"11lQ~~:m)#<@~<lup ==..u·~ffl'PWq§!"t""k'*,~~..~~~::-~-~::J~1!~:RCC·4(6-74)COMMONWeALTH OF PENNSYLVANIA •..IIt:OEPARTMENT OF REVENUE ...:~:NO.F12486 OFFICIAL RECEIPT 0 PENNSYLVANIA INHERITANCE AND ESTATE TAX,'.1 I"'"~I;i,i RECEIVED ONE fHOUSnm>8mTI'm IIIJNDRm)PIP'i!end 00/100--------------------
I~i representing Pennsylvania Inheritance or
I~i From:i\.....-..._.J...M.........."~.r Estate Tax due from the following estate:
1""1i~l .;uI~:Address 3303 Oran!c BuU 2%Tax on $$i~'~i •~jl Plttoburml>PenncvlVOD1a lS21g 6%Tax on $$11'~'...'.I~F,'.No.63-69-34O Dol.of D,~'h 3-U.69 '5%To.on $289,021.46 $43,353.26 ~
I~i Date of Payment AULtWJt 91>1976 %Tax on $$ltl
IHi ..Estate Tax,Act of i~,
,Name of Decedent Inoa 130 i'urri May 7,1927 $11.1
I~iI:
TOTAL TAX CREDIT $43t 3S3026 1 i
Less five percentum of tax ifPrev.Pdo ~i
paid within three months afte~.i
date of death Ba.1anCO$1»248000 I
Plus interest at6th~~ate 9i 2 00 I-.!%from -U-'"50 0
to Data $.Iml&JM'~I~J!td>'750000 !illmuamx
~'"
./,
IN THE COURT OF COMMON PLEAS .OF WASHINGTON COUNTY,PENNSYLVANIl
ORPHANS'COURT DIVISION
,TRANSCRIPT OF CONCILIATION CONFERENCE.
J
..
IN RE:
ESTATE OF
~INEZ TURRI,z<~Deceased.>-VIZZ
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No.63-69"'340
...
APPEARANCES:
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;THE HONORABLE PAUL A.SIMMONS,Judge
of the said Cduit,in chambers.
jOSEPH'HOFFMANN~-ESQ.,of Monongahela,
Pa.,representing the Accountants.
JOSEPH M.MAURIZI,ESQ.,of Pittsburgh,
Pa.,representing Margaret Toretti,co-
executrix and Janet L.DeLuca,Legatee.
June 25,1975.
I
L------tt---------------------------1f--~
THE COURT:Let the record show that we have a
2
conciliation conference in regard to the Estate of Inez
Turri,deceased.This estate is filed in the Orphans'
Court Division of the Court of Common Pleas of Washingtor
County,at Number 63-69-340.Present here before the
Court is Attorney Joseph M.Maurizi and also Mr.Joseph
Hoffmann,and we have an accountant here,Joseph L.BendEr.
At this point,Mr.Joseph M.Maurizi,Es(uire,
has a statement he would like to make for the record.
MR.MAURIZI:With the assistance of Joseph Bender,
Certified Public Accountant retained by the estate to ma e
computations concerning the Federal Estate Taxes,
Federal Fiduciary Income Taxes .and Pennsylvania
\F~duciary'Income Taxes 'du~aridQwingl'in~.thet 5ubj ect
estate for the period from the date of death,March 11,
1969 through Decemger 31,1974,the estimated Federal
Estate,Federal Fiduciary Income Tax and Pennsylvania
Fiduciary Income-Tax '~mounts to $59,443.00.There will
be,upon final calculation,some adjustments made by the
accountant to the proposed tax figure.In addition to
the principal amount of tax due and owing,there are
estimated penalties in the total amount of $14,855.00
and interest calculated through December 31,1974 in the
total amount of $16,382.00.
It is the hope of all persons dealing
with the Federal and State Inheritance Tax officials
and Income Tax officials that we will obtain a waiver
r------------nr-----------------------------
of any penalties ,~u~,and oWlng.But t~e record should
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reflect,of course,th~t it is not certain "that we will
accomp~ish that result by agreement and stipulation.,'
3
THE COURT:r .~-'Just to be helpful,I think you ought
to state this in the ~lterpative.
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MR.MAURIZI:By agreement and stipulation with Joseph
Hoffmann,who has been acting as counsel for the estate,
he has agreed that if there is any liability for penalti(s
and interest for the late filings of the tax returns,
that he will compensate and reimburse the estate for the
full amount due and owing,which includes penalties of
$14,855.00 and interest of $16,382.00 through December
31,1974.At the present time,as of this date,by
agreement with Joseph Hoffmann,he has agreed to submit
the initial payment which covers the interest due and
owing.
iii0:~THE COURT:Let me interrupt you to ask,what about
0:oII.~the interest from December 31 to the present date?That
r0:g is not in here.
u
oJ~MR.MAURIZI:I will have to cover that,after I getuii:~the figures on this."Tha t is correct,because
we are not going to get around to filing these until
maybe August 1st or July 30th,whatever'the date is.
With respect to the interest that is due and owing
calculated through December 31,1974,Joseph Hoffmann
has agreed to reimburse the estate the amount of
$16,382.00 and we agree and understand that for the
4
period of time from January 1st of 1975 to the actual date
of filing the tax returns and paying,the caiculated interest
due and owing,Mr.Hoffmann will also reimburse the estate
for any additional amount of interest due and owing over
and above the $16,382.00.Is'that a correct statement
of the understanding and agreement,Mr.Hoffmann?
MR.HOFFMANN:
THE COURT:
That is correct.
Mr.Hoffmann,as I understand it,you he~rd
Mr.Maurizi's statement of the stipulation and agreement
and you agree to make the paymentsas 'he has set them for h
in the stipulation.
MR.HOFFMANN:
THE COURT:
I hav~agreed with him.
Youare satisfied that these calculations
are true and correct as near as you know.
MR.HOFFMANN:
MR.MAURIZI:
As near as I would trust Mr.Bender on th t.
Mr.Hoffmann has further agreed that thib
payment,the initial payment for the interest in the
amount of $16,382.00 will be made within three weeks fro~
this date,three weeks from June 25,1975.
THE COURT:You mean a period of 21 days from today.
MR.MAURIZI:That is correct.July 16,1975 that
'check should be forwarded''t'o my office made payable,,
'"
,to the'es tate with ci deposit'slip for',depo sit by our firlm.
We also discussed----
THE COURT:B~fore Y9u get into that,just for the
sake of the Court's .unde~~~anding,is it my understandirg,,
(..r'.,5
now that the secur~.fies and -the checkbook and the account s are
now in your possession?
t ...,
MR.MAURIZI:The securities,the checkbook are in our
possession.I would ask the Court at this time and ask
Joe Hoffmann at this time that all dividend checks,inte est
checks,be forwarded with his permission---we will notify
the companies that those be forwarded to our office;and
that we be given the authority to make the deposits
with the appropriate banks for and on behalf of the estate.
THE COURT:
MR.HOFFMANN:
THE COURT:
That is agreeable with you.
Yes.
May I ask this question ---is it agreeab e
with Margaret Toretti and Mafalda Ferrari?
MR.MAURIZI:Yes.She's already acted pursuant to our
request to endorse the securities which we are in the .precess
of analyizing concerning the disposition of same.
THE COURT:For your own protection,don't you think
it might be a good idea to get a littl econsent agreemen
wherein both fiduciaries would empower your law firm
to act in their behalf?
MR.MAURIZI:We would have to obtain,for the handlin
of the dividends and the deposit of same,a Power of
Attorney from the two fiduciaries to do so,perform thos
ministerial acts to deposit them.
THE COURT:That's right.We will instruct you to ob ain
L these consents and the Court will give you permission
----tt-------------I--
I
..
to enter into the depositing of any monies and checks
and dividends and whatnot thatmight accrue to the benefit
of this estate.
(At the direction of Mr.Bender,off-the-record discussicn
was not recorded by the stenographer)
6
THE COURT:Mr.Maurizi,in light of the off the
record remarks of Mr.Bender,we would authorize you to
include in the consents or Power.of Attorney that you~,/..~./~;...
will '~~c~iv~"from the two fiducia.;ies \he instruction
which woul~~~.directed to Equibank to send all bank
statements to 'Y6uY>office to your attention...~~
MR.MAURIZI:
Mr.Hoffmann?
MR.HOFFMANN:
MR.MAURI ZI :
Fine.And is that agreeable with you,
Yes,sir.
We merely want to reflect for the record
that the marketable securities which are in our possessi n
are curr~ntly being analyzed by a broker for an opinion
which we will convey to the trustees,co-executrices of he
estate,concerning the disposition of those securities
or the holding of same.Of course,it is understood
that if money is needed to meet any tax obligations,
we will be compelled to dispose of securities in any
event to meet those tax obligations.
In addition,there is another matter.
It's been discovered that Margaret Toretti was not paid
any income from principal earned from this estate in the
first 12 month period following the death of Inez Turri.
---------------------------
7
We intend to issue a draft to her this week for $4,200.0C
which has been due and owing her in accordance~with the
provisions of the Will,specifically paragraph five,sub
paragraph C of the Will,which she was to receive a
minimum of $350.00 per month from the income and/or
principa~both to meet the minimum payment.We will pay
her the minimum at this time of $350.00 for a 12 month
period andissue a draft of $4,200.00.The Accountant,
Mr.Bender,will calculate what amount should be paid to
each of the beneficiaries named in the Will from income
in accordance with the provisions of the Will.And we
will set these figures up on our books as debts or
obligations of the estate which we intend to meet if the
assets of the estate are sufficient after taxes and
other priority payments are made.
With respect to the last statement that
I made on the record concerning the beneficiaries named
MR.·HOFFMANN:
,.Ii .
to pay Mrs.Toretti;if the net income,after paying
in the Will and ,the income distribution,do you agree?
:,.'lels,if·the net'inc~me'.'was.~ufficient"r ':,,':I<~•r'..II ~.f •..',•~t
I,
this sum of $350.00 .to Mrs.Toretti,is sufficient to
•_•~I,T "
pay the other fund's,"I 'would be in agreement with that.
MR.MAUR1Z1::~·'t:t think"if I may state it for you and
see ifyou agree,we are talking about the specific
designated beneficiaries in the Will,including Margaret
Toretti.There are others named in the Will.
MR.HOFFMANN:Yes.
r-----------n------------------------------
8
MR.MAURIZI:Margaret Toretti was to receive 50%
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of the income earned by the principal,but not less than
$350.00 per month.Now we will calculate what Margaret
Toretti has due and owing,the difference between what
she has in fact been paid,the $~50.00 minimum,and
-I
wha-t the 50%I of the earned income should,have .been,
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amounted to,that is.In addition,to Margaret Toretti,
there are other named beneficiaries who were to receiVe-
,
a proportionate ~ercentai~for ~he remaining 50%of
income.And the statement I have 'made is the accountant
1S going to calculate,upon reconstruction from the
date of death to the present date,what thatincome amounts
to.And we will recognize it as an obligation of the
estate to the named beneficiaries.And if the assets
of the estate,after taxes and other priorities are paid,
named beneficiaries,do you agree that they should be
are suffd:c'ient to make the payment to the specifically
I am in agreement with that,yes.
paid?
And it is theoretically possible that
that
in order to make these payments I almost all the
THE COURT:
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principal would be dissipated.
MR.MAURIZI:Based upon our present calculations,
Mr.Bender's present calculations,that is highly possib e,
that is correct.
THE COURT:Do we haveanything else to say on the
--------111--------------------------------4---1
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9
record?Do you want to say something off the record?
(At the direction of Mr.Maurizi,off-the-record
discussion was not recorded·:by the stenographer).
THE COURT:Mr.Hoffmann,as to the deposit of the
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future income and the receipt of future securities
such as stock dividends or other receipts for this esta e,
could you tell us how you intend to proceed in the futurl
i in regard to those matters?oI-~z MR.HOFFMANN:Erom this date forward,I will forward:c1/1~all checks received in the estate of Inez Turri to Mr.
Maurizi immediately.
Pennsylvania,15219.
future checks are to be forwarded to the Estate of Inez
companies which have~issued these securities?
What about the future checks and the
It is my understanding then,Mr.Hoffman ,
I will notify the transfer agent that
future transactions between your office and the various
for all intents and purposes,the entire management
Turri,care of Mr.Maurizi,3303 Grant Building,Pittsbu gh,
THE COURT:
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of this estate in the future will be transferred to Mr.
Maurizi's office.
MR.HOFFMANN:
THE COURT:
That is correct,Your Honor.
One other thing for the record.Let
the record show that Mr.Joseph Bender is here,who is
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a Certified ,Public Accountant,located at 1876 Stage Court,
Allison Park,Pennsylvania.Just for the Court's infor-
what are your telephone numbers or number?
~
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"IM~telephone numb~r~is 364-5333.
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Further,it is the understanding of the'
Court~Mr.Bender..,that you are the Certified~Rublic
I ',,,,/~,
Accountant who is presentlj'd~aling with this estate,is
.mati,on,
MR.'BENDER :.
,,..THE COURT:
."that correct,sir?.;p'..\
MR.BENDER:
THE COURT:
Yes,sir.
And it is my understanding that you will
in conjunction with a stock broker,analyze the entire
estate,make proper accounting,pay the tax and do whate er
is necessary to bring it to a conclusion in conjunction
with Mr.Maurizi's office.
MR.BENDER:That is correct.
MR.MA UR I ZI :
Your Honor,also,I would like to add
that I would request from Mr.Bender within a reasonable
period,a statement for services he has performed to
date,showing the number of hours of accounting services
and the rate per hour.We want to at least reimburse
him for work performed on this estate in connection witt.
this estate.
.THE COURT:I think that is reasonable.I think one
thing should be done,though.I think,Mr.Maurj.zi,
as far as any corresponden~e is concerned,like the
taxing authorities of final accountings and so on,I
think copies should be sent to Mr.Hoffmann's office fo
his information.So yhe will know whatj~going on.
11
MR.MAURIZI:
THE COURT:
I will.
Because I think he is entitled to it.
(Proceedings Closed)
Let the record also show Mr.DeLuca is here,that he is'he
son-in-law of Mrs.Toretti ~nd the husband of another
beneficiary,Mrs.Janet DeLuca.And he is present here.
~And areyou in accord with what has gone 9n-this"afternoo<~~Mr.DeLuca?zz~~MR.DeLUCA:Yes,sir.
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u * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * *~~~
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c I hereby certify that the proceedings and evidenc
~~
~are containoo'fully and accurately in the notes taken by me on
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~the hearing of the above cause,and that this copy is a correc~~
~~transcript of the same.~~
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The foregoing record of the proceedings upon the
hearing of the above cause is hereby approved and directed to
be filed.
By the Court,
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNA.
ORPHANS'COURT DIVISION
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ESTATE OF )--en e:0:;;
'""?'..~"~'I)No.63- 69_c:54~O:')
,~,-
.,-
INEZ TURRI,)
)-......1.-Deceased.).~---:)----.r.....J'.r-
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~TRANSCRIPT OF PROCEEDINGS ON PETITION FOR A CITATIONi'PO0.
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BEFORE:
APPEARANCES:
.,
SHOW CAUSE
THE HONORABLE PAUL A.SIMMONS,Judge
of the said Court.
JOSEPH"'M.MAURIZI';·~ESQ.,6f Pittsburgh
...Pa".',r~epre's enting Margaret Toretti,
co-executrix and Janet L.DeLuca,
legatee.
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TIME:
THE COURT:
Wedne~d~y,Fe~ruaty 19,1975.
.,
This matter has come before the Court
this morning by virtue of a Petition for Citation to
Show Cause why Attorney Joseph L.Hoffmann should not
be removed as counsel for the Estate of Inez M.Turri
for various stated reasons set forth ln the Petition.
The Court issued a Citation which was served on Joseph
L.Hoffmann,I presume,and at this time I will ask
2
Mr.Maurizi,who is now present for the Petitioner,to I
indicate whether he has served Mr.Hoffmann.Mr.
'~Maurizi,would you enter your appearance for your
client and would you indicate whether you served Mr.
Hoffmann notice of the Citation?
a Citation was issued by the Orphans'Court Division 0
the Court of Common Pleas of Washington County and
not be removed as counsel for the estate of Inez M.Tu ri;
served by registered mail,return receipt requested
Your Honor,on February 3,1975,
the return date being February 19,1975 at 10:30 A.M.,
Wednesday,which is this date.
on February 4;1975.··Mr~Joseph L.Hoffmann,having
.signed the receipt on February 6,1975,in which he
was fully informed and served with the Citation and th~
contents thereof,having to show cause why he should
THE COURT:Mr.Maurizi,do you have the return re<eipt
and your receipt for this,?f
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MR.MAURIZI:I do,and I will offer that into evide ce
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as Petitione~s Exhibit ~A",the letter dated February
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4,1975,with the return receipt attached thereto •.
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THE COURT:Exhibit "A"is admitted and made part
of the record.Let the record show that at approximat ly
10:30 A.M.,Mr.Hoffmann,evidently in response to
the Citation issued by this Court,called the Court
____-=-.'aL..-_
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3
and indicated that he was so incapacitated physically
that he could not attend this'healing.Let the record
further show that Mr.Mauri~~,the attorney for the
,' I
Petitioner,also talked to Mr.Hoffmann,and in the,'.course of the conversation between Mr.Hoffmann and
,
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Mr.Maurizi,it was stipulated by and between the two
attorneys that Mr.Maurizi would be given full access
to all papers of every description and kind concerning
this estate on F~bruary 27,1975 at 10:00 o'clock in
the morning at Mr.Hoffmann's office.
Further,let the record show that it,
was also agreed by and between Mr.Maurizi and Mr •
Hoffmann that there would be no excuses of any kind
offered to avoid the meeting hereinabove mentioned.
Further,let the record show that
even if Mr.Hoffmann cannot attend said meeting
personally,he,acting through his secretary,Mrs.Betty
Wenzel,will furnish Mr.Maurizi and/or his accountan1,
all papers of every description and kind which will b€
necessary for them to make a complete accounting
and check on the estate 'of Inez M.Turri,deceased.
Further,let the record show that the
Court also discussed this matter on the telephone
with Mr.Hoffmann in the presence of Mr.Maurizi,and
Mr.Hoffmann confirmed to the Court that he was in
complete agreement with the stipulation set forth by
----/t""------------------...!----J
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matter of his removal as hereinabove mentioned by Mr.
Court also interrogated Mr.Hoffmann in regard to the
Maurizi,and the Court will confirm that Mr.Hoffmann
27,next Thursday at 10:00 o'clock A.M.,for whatever
Let the record further show that the
promise to turn over these papers and documents and
agreed that if he should in any way default on his
by the Court.
be fully turned over then to myself as counsel appointEd
record of the Estate of Inez Turri,and the matter wou d
reason,that he agreed to be removed as counsel of
to cooperate or not to meet the commitment of February
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records to Mr.Maurizi and/or his accountant or both,
for the purpose of auditing the same,that he would
voluntarily step down and would turn over all papers
to Mr.Maurizi so that he can complete this estate
proceeding.
Let the record further show that the
Court will,upon proper showing,remove Mr.Hoffmann
via Court Order,if he does,in.fact,fail to proceed
as promised as indicated in this record.
MR.MAURI ZI:Thank you,Your Honor.And I believe
_______-'L-_
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that clearly sets forth the agreement and understandin
of Mr.Hoffmann,the Court and myself.
THE COURT:In order to expedite this matter,the
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Court·will order -that .this m~tter ~e transcribed,-",.~~I ,It'~,
immediately,that copies of this pro~eeding held this 9th
day of February,197~,shall be sent to Mr.Maurizi
and to Mr.Hoffman~,'and of.course,a copy filed with
the proceedings here before·us.
(Proceedings Closed)
* * * * * * * * * * * * * * **** * * * * * * * * * * * *
Stenogr~pher's Certificate
I hereby certify that the proceedings and evidence
are contained fully and accurately in the notes taken by me
on the hearing of the above cause,and that this copy is a
correct transcript of the same.
Certificate of Hearing Judg~
The foregoing record of the proceedings upon the heari g
of the above cause is hereby approved and directed to be
filed.
_--------n-----------------------------~
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PA.
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TRANSCRIPT OF THE PROCEEDINGS AT THE
HEARING ON PETITION TO TERMINATE TRUST,
HELD ON MONDAY,l\OVEMBER 1,1976,AT
2:40 P.M.,BEFORE THE HONORABLE PAUL
A.SIMMONS,J.,IN COURTROOM NUMBER 5.
• I
In re:
Deceased.
Estate of
INEZ M.TURRI,
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APPEARANCE:UI0::1IJI-0::oQ.
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JOSEPH M.MAURIZI,
of the firm Balzarini,
Walsh and Maurizi
3303 Grant Building
Pittsburgh,Fa.15219
ESQ.,Represent~ng the Petitionet'.
MARY JANE DREYER
Official Court Reporter
----~
Index
INDEX TO THE WITHIN TRANSCRIPT
WITNESSES:
2.
FOR THE PETITIONER:
Examination by:
Mr.Maurizi The Court
JANET LEE DE LUCA
JOSEPH L.BENDER
6 - 7
9 -16
8 - 9
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FOR THE PE'f,ITIONER:..' ,
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A Consent of Margaret Ann Collinet and Charles Collinet,
parepts and natur,al.g\lardians of Charles Edward Collinet,
a minor,'dated Octobe:r '11,1976.
Marked,offered and admitted,page 5
B Consent of Margaret Ann Collinet,dated October 11,1976.
Marked,offered and admitted,page 5.
C Consent of Janet Lee DeLuca,dated October 18,1976.
Marked,offered and admitted,page 5.
ORDER Pages 18 -19
CERTIFICATIONS Page 20
AND NOW,this 1st day of
November,1976,at 2:40 P.M.,the within matter
came on for hearing,as scheduled,in open court,
before the Honorable Paul A.Simmons.
+ + + + + + + +
3
MR.MAURIZI:Your Honor,this is the date,time
and place set for the hearing on the petition to terminate the trust in
the estate of Inez M.Turri,deceased,at No.63 -69 -340.For the
record,your Honor,what we have in the subject case is a trust in the
amdunt 'of $20,000.00,.lwhich,in.accord~nce with the last.will and testa-..t ..""oJ •,".~'i ...~
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ment of-'Inez M:Turri;'two surviving life income beneficiaries Janet
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DeLuca and Margaret;.Ann,,~ollinet,we:r;e'to receive the income from
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this trust for and 'during their 'na'tural life,and,upon the death of
the survivor,Charl~'s,Edward Collinet,'a minor,age nine,I believe,..'.
the son of one of the life income beneficiaries,Margaret Collinet,
he was to have received the principal corpus of the trust,upon the
death of the survivorC'of the two life income beneficiaries.Because
of the amount,small amount,of the corpus of the trust,and the
.income it would earn over the years,with the attendant charges ---
THE COURT:
MR.MAURIZI:
And problems of administration.
- - -and problems of administration,
--------....-------------------------------------
4.
which would reduce effect iVely the income to the two life income
beneficiaries,so I believe that,as counsel for this estate,that it
was in the best interests of the two life income beneficiaries,and
the minor,the contingent remainderman,so-to-speak,Charles
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Edward Collinet,to terminate this trust,upon a fair and equitable
basis,taking into consideration the ages of Janet De Luca and
Margaret Collinet,and the amount of the corpus of the trust.I
have discussed the matter with the adults,personally,and by letter.
I have received the consents which are attached to the petition to
mark for identification as Exhibit "A"the consent agreement of
Maurizi,just for the record,would you have our Court Stenographer
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Ann Collinet and Charles Collinet,parents and natural
identify:the three consents as Petitioner's Exhibits and"B"
All right,at this time,Mr.
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-1 would'ask t he Court Reporter to,"
She wil}r.nark them for you.
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terminate the trust.
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of Charles Edward Collinet,a minor,dated October 11,t'4 VI,..
I would ask the Reporter to mark
for identification as Exhibit "BII the consent of Margaret Ann
Collinet,life income beneficiary,dated October 11,1976.
And,I would ask the R.eporter to
mark for identification,as Exhibit "C",the consent agreement of
Janet Lee DeLuca,who,by the way,is present in the courtroom
here today.dated October 18.1976.
Exhibits I'A"."B"an d "c"are
attached to the petition to terminate the trust,and I offer those
exhibits in evidence.
5.
THE COURT:Exhibits "A","B"and "c"are
admitted and made a part of the record.
PETITIONER'S EXHIBIT IfA ",CONSENT OF
MARGARET ANN CO LLINET AND CHARLES
COLLINET,PARENTS AND NATURAL GUARDIANS
OF CHARLES EDWARD COLLINET,A MINOR,
DATED OCTOBER 11.1976,MARKED.)
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MARGARET ANN COLLINET,DATED OCTOBER..•r
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1 f:"1976.MARKErf.
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PETITIONER'S EXHIBIT "C",CONSENT OF JANET
LEE DE LUCA,DATED OCTOBER 18,1976,
MARKED.
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.',J anet.~.Lee De Luca -Maurizi
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JANET LEE DeLUCA called and sworn.
DIRECT EXAMINATION BY MR.MAURIZI:
6•
Q.
A.
Q.
A.
Q.
A.
Q.
A.
Q.
A.
Q.
A.
Q.
A.
Would you state your full name,please.
Janet Lee De mca.
And where do you reside?
Charleroi,Pennsylvania;Carroll Township.
Janet Lee De Luca,are you the niece of the late Inez
M.Turri,deceased?
Yes,I am.
And are you the --...one of the named life income bene-
ficiaries of the last will and testament of Inez Turri?
Yes.
Now,Janet,do you know Charles Edward Collinet?
Yes.
And will you identify what ..reration is he to Margaret
Collinet?
Charles Edward Collinet is the son of my cousin,
Margaret Cbllinet.
And do you know the date of birth of Charles Edward
Collinet?
Yes,he was born in North Charleroi,Pennsylvania,on
Awmst 9.1968.
----------..-------------------------------------
He would be eight years old at the present date,is that
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Janet Lee De Luca -Maurizt
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That is correct.,t..,."j • •
Now,do you know where the mother and father of
Charles Edward Collinet live ---in what state 7
They live in the state of Florida.
And do they have their minor son in·their custody and
care 7
To my knowledge,ye~..
I show you the petition to terminate the trust,Janet,and
will you take a look at it fora moment,and are you
familiar with the terms and conditions of the petition to
terminate the trust which we are presenting to the Court
this afternoon 7
Yes,I am.
Are you aware of the fact that,under the terms of that
petition,that 25%of the corpus of the trust will be
awarded by Court Decree to you;and'25%to Margaret
Collinet;and 50%to Charles Edward Collinet,a minor 7
Yes.
And are you aware of the fact that the corpus of the
trust we are talking about is in the amount of $20,000 7
Yes,I do.
I
Janet DeLuca -Court 8.
EXAMINATION BY THE COURT:
Q.Mrs.DeLuca,do.you think this is in everybody's best
interests for the Court to approve the termination of the
trust?
A ...
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Yes,I do.
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.<:'t,.Mrs.,pe,Cuc~a,J shor.,.You what has been marked Exhibit
:~\.'.',"A I!,and I see where the exhibit was signed by Margaret
Q.
Ann
,
Collidet'ana Chades Collinet.•Are you familiar
with their signatures?
A.Yes.
Q.And could you tell us whether or not their signatures on
Exhibit "A"are the i signatures of Margaret Ann Collinet
and Charles Collinet?
A.Yes,it is.
Q.And I show you a signature of Margaret Ann Collinet on
Exhibit "B II.Could you identify that signature as being
the true signature of Margaret Ann Collinet?
A.Yes,it is.
Q.Mrs.DeLuca,I show yoe a consent agreement signed
llJanet Lee DeLuca."Can you identify that?
Josenh L.Bender -MaU1"'izi a
A.Yes,that's my signature.
THE COURT:Very good.
(WITNESS EXCUSED.)
THE COURT:All right,now let's put the account-
ant on.
JOSEPH L.BENDER called and sworn.
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I live in Allison Park,
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tMyname:18 joseph L'.Bender.
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State your full name,please.
"
Q.
A.
Pennsylvania.
Q.What is your occupation,Mr.Bender?
A.I'm a Certified Public Accountant.
Q.And for how many years have you been engaged in the
practice of accounting,as a Certified Public Accountant?
A.Twenty-six years,sir.
Q.Have you caused to be prepared a final calculation con-
cerning the balance of the assets in the estate of Inez M.
Turri,deceased,as of a particular date?
A.
Bender -Maurizi
Yes,as of October 25,1976,'I prepared a final state-
ment of the assets remaining in the estate.
(Discussion not reported,at r~quest of Mr.Maurizi.)
10.
MH.MAURIZI:Your Honor,Mr.Bender has preparF>d
the figures from an accounting point
of view which will show the net cash
proceeds of the estate,as of Octobe
25,1976.Those amounts in excess
of $20,000.00 will be distributed to
Margaret Ann Collinet and Janet Lee
DeLuca,on a fifty-fifty basis.
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:,A~l•.riglit.-;-":Win/you ascertain exact-
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THE WlTNESS:"'\"',.
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ly what the overage is,Mr.Bender,
"/over the $20,000.OO?
,The overage in the estate in excess
"
of the $20,000.00,will amount to
$4,999.21.Of this amount,it will
be split:50%to Margaret Ann
Collinet;and 50%to Janet Lee
DeLuca.
THE COURT:
THE WITNESS:
MR.MA URIZI:
Bender -Maurizi
Now,you're speaking of the money
over and above the $20,000.00?
Yes,your Honor.
That is co~rect,your Honor,'and
the basis for distributing the balance
over $20,000.00,is on two con-
siderations.Under the last will and
testament of Inez M.Turri,deceas-
ed,both Janet Lee DeLuca and
Margaret Collinet were to receive
$1,000.00 each every fifth year.
11.
THE,COURT:
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N of>t,o ,interrupt you,Mr.Maurizi,f •
,,;.".~I ~\,0-,;,_b~t s~that we ,won,!t get into any
complications,under the circum-
•.~.stances of the consent,don't you
think that it's academic?.,..',
MR.MAURIZI:
THE COURT:
Yes.
And rather than get into any contro-
versial,you might say,analysis of
the provisions,the Court will take
Bender -Maurizi
judiciab notice that Margaret Ann
Collinet is an adult.I presume she
12.
MR.MAURIZI:
THE COURT:
MR.MA URIZI:
THE COURT:
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is.and Charles Collinet,her husbani,
.is an adult,and they all have con-
sented to this,along,of course,
with Janet Lee DeLuca.
Yes.sir.
And I think that the ---any analysis
of the reasons why would be purely
a cagemic.
That's correct.They both are
aware of the reasons,your Honor,
and they both have consented to the
distribution,upon the basis of the
reasons and the distribution being
on a fair and equitable distribution.
All right.Now,the thing that I'm
t .more concerned with,Mr.Maurizi,
•~",~-<It J /~~"'..~,r 10is'whether'or .not the termination of
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the trust is going to be in the best
interests of the minor,Charles
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Edward Collinet,and could you ad-
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!;dress your questions to the account-
ant along those lines,to ascertain
whether or not this young man will
be benefited,by the termination of
13.
Q.
the trust.
Mr.Bender,as a matter of fact,Charles Edward
Collinet,a minor,is aged eight,is that correct?
THE COURT:I think it was testified,Mr.Bender,
that he was born on August 9,1968,
and the petition requests that this
money be held in trust for him for
a period o"f twenty-one years---
that is,until his twenty-first birth-
day,which would be twenty-one
years from his date of birth,Or
August 9,1'989.Now,Mr.Bender,
I assume that you are acquainted
with the going rates for building and
loan associations,at least average
interest rates,are you?
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14.
THE WITNESq:-,...
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THE COURT:"
MR.MAURIZI:
,.
Y.es,your Honor,I am.
"f.A\.l right,would ymu mind developing
whether or not this ,i:;;in the young
man's benefit for us to terminate the
trust and place this money in a
federally -insured savings and loan
account,pursuant to the request of
the petition,until this boy is twenty-
one years old.
Yes.
Q.
A.
Mr.Bender,assuming a reasonable rate of interest at
either 5 1/4%or 6%,in a federal savings and loan insti-
tution,and project that for a period of thirteen years
from date,what is your opinion with respect to the
amount of money that will be in the trust when this child
reaches age twenty-one,and would it be in his best
interests under those circumstances,after you have
testified with respect to the amount?
Well,if we would take the $10,000.00 due him under the
termination of this trust,and invest that in a federally
insured savings and loan,let's say at 6 %interest rate,
Bender -Maurizi 15.
the regular interest for thirteen years would amount to
$7800.00.Now,if we compound that interest,on a daily
or quarterly basis,the amount of this account when this
......'I ,.
minor to establish a savings acc'ount and terminate the
trust.
Yes"r'would say it would be in the best interests of this
years,so,there again,would it not
excess of $20,000.00 at age twenty-
Mr.Bender,just for your own in-
be to his advantage to get this in
until he at tained the age of thirty
have prevented this young man from
getting this money,in any event,
formation,I think the Will would
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the inte-rest each year on a quarterly or daily basis?
minor to~deposit this ,money in an account which compounc s
minor reaches twenty-One,would 'be in excess of $20,000.
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AnC:l,~n-your \opini~n,is.that in :.t.he,.~est interests of this
THE COURT:
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under the terms of the Will,that is
THE WITNESS:Yes,very definitely,it would be.
In case this money had to be used
----------.r----------------------------------.
Bender -Maurizi
at some time during this minor's
life,for medical or educational pur-
poses,why the petition to the Court
could possibly approve the funds to
be used for this purpose.
16.
THE COURT:~So he ·would get,in the long run,
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have ac~~s~to "t'hes~funds during hi
THE WITNESS:
MR.MAURIZI:
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natural lifetime,until he he:came:
..twenty-one?
Yes,this is true.
I .have no further questions.
THE COURT:
(WITNESS EXCUSED.)
Let the Court state for the record
that the Court has read the terms
of the Will of the late Inez M.Turri,
and the Court·is satisfied that,in
the light of testimony of the Certifie
Public Accountant,that it is in the
best interests of the minor,Charle i3
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17.
Edward Collinet,to:terminate this
trust.Further,the Court notes
that the minor's parents have joined
in this petition,as is indicated by
the Petitioner's Exhibit llA ".Fur-
ther,the Court has noted that the
mother of the minor,;mho is also
a beneficiary,has joined in the
petition for terminating this trust;
and,further,the records indicate
....that Janet DeLuca has likewise
.1'.....~/'.>*':-,,':J r .t.:;/"':~
.joined .in,the,petition and agreed to
f"..
t,...
.'''I'"If•~.J
01·
the terms of the termination of the
trust.Un~er all of the circumstanc s,
I think it is in the best interests of
the estate,the best interests of all
the beneficiaries,that this trust
should be terminated,and I find that
.as a fact.Consequently,the Court
will make the following Order:
"
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Order
o R D E R
AND NOW,t~is 1st day of November.
1976.upon consideration of the petition to terminate the trust of
Inez M.Turri,deceased,which was filed in the above captioned
case,and it appearing that all necessary parties have received notic
of this hearing;and it further appearing to the Court that all neces-
sary consents·to the termination of said ~ust have been properly
executed;,and the Court having been satisfied that the termination of
the said trust is in the best interests of all of said beneficiaries,
including the minor beneficiary,Charles Edward Colline¥"';
NOW.,THEREFORE,IT IS THE
..•,\'.,./.l '"--",ORDER.OF THIS'COURT that thelcorptis!of ,said'trust,in the amount....~.....~'.~'...:",,.
of Twehty Thousapd ($20,000.00)Dollars,shall be distributed,as
~\(
t .'~.(....~
follows:to Ma.rga're~Apn.Oollinet,twenty-five (250/0)percent,in
~t'"~
,,'""'I........•_.•
the amount of Five Thousand ($5,000.00)Dollars;to Janet Lee..'
($5,000.00)Dollars;to Charles Edwar.d Collinet,fifty'(500/0)percent
which shall be handled as follows:the fifty (500/0)percent interest of
Charles Edward Collinet.in the amount of Ten Thousand ($10,000.00
Dollars,shall be deposited in a federally secured savings and loan
association,pass .book savings account,preferably a savings and loa
association that compounds interest daily,with the restriction on thl
18.
"
Order
,,
•.pass book "None of said money .in this account is to be withdrawn
i:~.,'-..
I ....,,•••••/'~.,.....:Ii "of l ...r •1-'~•~.I ,;;~.,i~.r ,
until 'th·~said··Charles Edward',Colline't,a'minor./"reaches age twenty'"
•'lo,'"".
one (21),withcnlf':;a prior Order of this Court.11 Further,the afore-
.,.",J)~I -;.'..~,('
.~·I .•~~,.'"=-'~./..I l
mentioned federallYlassured Savings and Loan Association shall have
",~1 '"
its princiPStl office located.in Jthe Commonwealth of Pennsylvania,~,-«.,t....,'...
~,..
and,preferably,in and around western Pennsylvania.
19.
THE COURT:
MR.MAURIZI:
That's it.
All right.Thank you,your Honor.
We will comply with the Court's direction and Order and make dis-
tribution of the corpus of this trust as soon as possible.
(Discussion not reported,at request of the COlllErt.)
THE COURT:We will direct that Attorney Joseph
M.Maurizi,Esq.,to see that the pass book and the deposit is
properly made,and we w.ill give him the discretion to choose the
building and loan,or federally assured savings and loan association
for the purpose of making this deposit.
Now,this is not in the Order;this
is in the record.In other words,you make sure it's done properly
will you,Mr.Maurizi?
MR.MAURIZI:I'll take care of it,your Ho~or.
-----------..---------------------------~~---
Re:#63 -69 -340
COURT ADJOURNED IN THIS MATTER AT
3:10 P.M.,ON MONDAY,NOVEMBER I,
1976.)
+ + + + + + + +
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CERTIFICATIONS:
I hereby certify that the proceedings are contained fully
and accurately in the notes taken by me at the hearing in the above
cause,and that this copy is a correct transcript of the same.
~0.d~Marja6e nr~yer,
Official Court Reporter.
The foregoing record of proceedings at the hearing in the
above cause is hereby approved and directed to be filed.
By the Court,
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Orphans'Court Division Form No.46-TCSlacy.
IN THE
WASHINGTON
COURT OF COMMON PLEAS OF ~COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
IN RE ESTATE OF
....INEZ..M.TURRI,
No.63-:-69-:-340
TESTACY
Deceased.
PETITION FOR DISTRIBUTION
of 1969
To the Honorable,the judges of said Court:
The petition of MaJaldCiG.ferrClr:i"Executrix of tl:lE:r:~.t.<3.t.E:of
Inez M~Turri,Deceased
respectfully represents thar:
::~
I.The decedent died March 11,..,1969,testate,and at t~at
time was domiciled in .
Monongahela
City
.Pennsylvania.and resided 10
Stare or Foreign Nation
Washington........p~IlI:l~y~y.a.l1.i.a.
Count)'State
Letters Testamentary on h er estate were granted on the 14th ..day of.March
A copy of the will and codicil,if any,is heretO attached and marked Exhibit "A".
Complete advertisement of letters was made in the Daily Repub1 i can
Washington Countyandthedailyeditionofthe~~~~K~~tk~!W;C
Reports
the first publication having been made on the 27th day of March..,19 69 ,
and on the 27th ..day of ..March .,19 69 ,respectively,more than six months
c.
before the filing of the account.Proofs of publication marked Exhibit "B"are attached.
An inventory,a copy of which (certified by counselor by the Register)is hereto attached
and marked Exhibit "C",was filed on the 24th day of JanUClry ,1974
(1)
Since filing the account,
(a)the following assets have been discovered:
Joseph L.Hoffmann -Attorney-at-Law $*5,835.06
Funds advanced by Order of Judge
Simmons for payment of fees,expenses
penalties and interest charges result-
ing from delinquent returns.
Commonwealth of Pennsylvania 7,519.15
Refund on Pennsylvania Inheritance
Taxes
(b)the following income has been received:$13,354.21
Interest on certificate of deposit $783.51
(c)the following disbursements have been made:
Pa.Department of Revenue -Fiduciary $6.86
Income Tax
Joseph L.Bender,C.P.A.-Accounting fees *630.00
Joseph M.Maurizi -Attorney fees and costs *5,205.06
Joseph M.Maurizi -Attorney fees and costs 493.67
*Amounts reimbursed to estate by
Joseph L.Hoffmann,Attorney-at-Law
$6,335.59
See sees.2 I I and
213 F.A.1949..
2.The family exemption of $wasnotclaimed by .
out of ...
Personalty or Realty
3.Accountant has given written notice of the filing of the account and of the call thereof
for audit or confirmation to every unpaid creditor who has given written notice of his claim to the
accountant or his attorney of record.The following is a list of all creditors,together with the amounts
of their claims and to what extent their claims are admitted.
NAMEAmount [Amount_____--ll _NAME
None.
Gi\'e preferred claims
first and mark "p",
If balance includes
proceeds of judicial
sale,3uach List of
Liens marked Exhibil
"0".
(2)
](oc(rJ('nt was an
inmilrr o{•public
inuilution,
4.(a)A copy of the account,certified by counsel,has been filed with rhe Department
of Revenue of the State of Pennsylvania in accordance with Section 6,Rule 7 of rhe Orphans'Court
Rules of the Supreme Court of Pennsylvania.
.(b)Within rhree months after the grant of letters notice was given tos..><'C.62}P.A.
1949 ..N/A.. . .an Instltutlon.
......by which the decedent was maintained in
S~C Supr~me Courta.c.Hulcs.S~e.5.
Hule S.and Local
Rule 41.
I{JrcrJrOi w.as a
\.'("(rno or toc child
of a \'Cleran entitled
(0 Ixnrfirs.
Indicate any nn:p-
tions.
EJepl.in.
. ..?($1,000.9 0).(c)Is a chantable Interest Involved.ye.s......7 ...F.~rs.t...Unl.ted..Metho.d:l..$.t....
Church -Monongahela,Pa.
If so,has notice been given to the Attorney General?..No ,..
5.A copy of the account,certified by counsel,has been filed wirh rhe United Stares Vct-
erans Administration in accordance with Section 6,Rule 8 of the Orphans'Court Rules of the Su-
preme Court of Pennsylvania.
6.All parties,orher than creditors,known to the accountant to have an interest in the
estate as heirs or next of kin,have had written notice of the filing of the account and of its call for
audit.
Yes .
.7.-(a)The following parties are not sui JUns and are not represented:
None.
(b)The following parties are enemy aliens or residents of enemy occupied territory:
None.
(c)The following parries are in the military service of the United Srates:
None.
T.axts.
Cd)Accountant is not
8.(a)The estate is
State of Pennsylvania and the tax has
(b)The estate is
acting in a dual fiduciary capacity.
subject to the payment of a transfer inheritance faX to the
been paid.
subject to the payment of a federal estate tax and the tax
has been paid.A petition for proration of taxes under the Act of 1937,P.L.2762,will
be filed.
the tax has
(c)The estate is
been paid.
subject to the payment of a Pennsylvania estate tax and
(3)
See s«.521,F.A.
1949.
Marital Status on dare
of dearh.
AHach copy of elec·
tions marked Exhibit·'E".
9.Within three months after the grant of letters written notice was
each corporation and association named as a beneficiary in the decedent's will.
10.(a)Decedent was married.
(b)The spouse did not survive.
(c)There is no election by surviving spouse.
(d)There was ..no....marriage settlement.
(e)The family relati{\flship was .no t ......maintained.
sent to
I
N ames and dares of
birth.
Names and dates of
adoption.
11.(a)There were "'....no ...children born after the execution of the will or codicil:
(b)There were .no ......children adopted after the execution of the will or codici 1:
Parrial intestacy.Give
facts.
12.There is ..'no intestacy as to part of the estate.
Give caption.number,13.At the time of her.deatl-i the decedent was known to be a fiduciary of the follow-
and present stams.109 estates:
None.
14.The names of all persons having interests as legatees,next of kin,devisees,or heirs,in-
cluding adopted children,with names of parents of all children if necessary to show relationship,are
as follows:
Legatees.nex[Sui JurisNameofkin,devisees.(Yes or No)Guardian Bond
or heirs
Orlando Merusi LeQ:atee Yes
Mafalda G.Ferrari Le'gatee Yes
Dolores Jones Legatee Yes
Diana Merusi Legatee Yes
Tina Merusi Le2"atee Yes
M::Irv F,llprt 'T'::Irro T,VP~
Michelle Collinet Legatee Yes
Margaret Toretti Legatee Yes
Margaret Ann Collinet Legatee Yes
Janet Lee DeLuca Legatee Yes
Charles Edward Co1linet Legatee No
(4)Margaret Ann Collinet
Give names,dates of
dearh.fiduciaries.
issue.adopred child·
ren,spouse.
15.All parties in interest are living except:
Margaret Toretti -Date of Death -January 24,1976
See Rule .3.sec.19(c).
Auach elections.if
any,marked Exhibit"F".See sec.734
F.A.1949.
16.The balance for distribution is personalty
~§{jt(kR.kiix!:1{ik~~K~~~~
17.Elections to take 10 kind,if any:None
18.(a)No distribution has been made other than that appearing in the account and shown
10 the attached receipts marked Exhibit "G".
(b)Advancements are ...
(c)Attachments are as follows:
Exhibit "G"Attached
charged in the will.
$32,190.51
Attach originals and
mark each as an
Exhibit beginningwith"H".
Other maners.
19.Contracts,assignments,and other writings are as follows:None.
20.Other matters regumng adjudication are as follows:
None.
21.All accountants are petitioners except ...none.
Attach copy ot notice
marked Exhibit
of the account and the audit thereof.
who has been given written notice of the filing
WHEREFORE,your petitioner..pray.s.that distribution be awarded by the court to the
parties entitled thereto as hereinabove set forth.
x
(5)
ESTATE OF INEZ M.·TURRI
PAYMENTS ON ACCOUNT OF DISTRIBUTIVE SHARES
EXHIBIT "Gil PAGE (5)ITEM 18
DATE
1976
Dec.21
21
21
22
22
1977
June 9
9
Aug.15
15
NAME
Dollar Savings Bank
For Charles E.Collinet
Janet Lee DeLuca
Margaret Ann Collinet
Janet Lee DeLuca
Margaret Ann Collinet
Janet Lee DeLuca
Margaret Ann Collinet
Janet Lee DeLuca
Margaret Ann Collinet
ITEM
Not to be withdrawn
until he reaches age
21
Balance due of life
estate
Balance due of life
estate
Distribution of 1976
income -50%
Distribution of 1976
income -50io
Advance on final
distribution
Advance on final
distribution
Distribution
Distribution
TOTAL
AMOUNT
$10,000.00
5,000.00
5,000.00
595.26
595.25
1,500.00
1,500.00
4,000.00
4,000.00
$32,190.51
-------------------------------.,.--;
ESTATE OF INEZ M.TURRI
RECONCILIATION OF ESTATE FUNDS
AUGUST 22,1977
Second &Final Account
Filed September 7,1976
Additional Assets
Income Received
$24,612.40
13,354.21
783.51
38,750.12
Disbursements Made
Distribution Schedule"G"
$6,335.59
32,190.51
38,526.10
BANK BALANCE -AUGUST 22,1977 $224.02
ESTATE OF INEZ M.TURRI
BANK ACCOUNT
SEPTEMBER 7,1976 TO AUGUST 22,1977
1976
9/7
9/13
12/26
1977
OTI
8/5
1976
9/14
12/21
12/21,
21
22
12/30
1977
6/2
9
9
8/15
8/15
Deposits
Balance per Second &Final
Pittsburgh National Bank
Pittsburgh National Bank -Interest
Pittsburgh National Bank -
Pittsburgh National Bank -Interest
Joseph Hoffmann-Payment
Commonwealth of Pennsylvania -
Rerund on Inheritance Taxes
Joseph Hoffmann -Balance from
funds advanced
Checks
Pittsburgh National Bank ~Treasury
Bill
Dollar Savings Bank -For Charles E.
Co11inet-Not to be withdrawn
until he reaches age 21
Janet Lee DeLuca -Balance due of
life estate
Margaret Ann Co11inet -Balance
due of life estate
Pennsylvania Department of Revenue
Final Pa.Fiduciary Income Tax
Janet Lee DeLuca -Distribution
1976 income -50%
Margaret Ann Co11inet -Distribu-
tion -1976 Income -50%
Joseph L.Bender,C.P.A.'...Account:7
ing services
Joseph M.Maurizi,Esquire -Legal
services
J.M.Maurizi -Legal Services
Janet DeLuca -Distribution
Margaret Collinet -Distribution
Janet DeLuca -Distribution
Margaret A.Collinet -Distribution
$4,612.40
20,000.00
440.67
25,000.00
342.84
3,873.73
7,519.15
1,961.33
25.,000.00
\
.10,000.00
5,000.00
5,000.00
6.86
595.26
595.25
630.00
1,825.00
3,873.73
1,500.00
1,500.00
4,000.00
4,000.00
$63,750.12
63,526.10
BALANCE -AUGUST 22,1977 $224.02
.'.,
CIIommo1t1ur,tltl1 of tJrltuBylmmia,t HB:
IDu.6llingtnu QIonntg,\
KNOW ALL MEN BY THESE PRESENTS:Whereas,at vVashington,in the County aforesaid
on the 14th.day of March A.D.19 69 ,before me,
Russell Marino ,Register for the Probate of Wills and Granting
Letters of Administration in ~nd for the CoUnty of Washington,in the Commonwealth of Pennsylvania,
the last Will and Testament of
Inez M.Turri
late of The City of Monongahela in the County aforesaid,deceased,
(a true copy whereof is to these presents annexed),was duly admitted to probate;and
1~rgaret Toretti and Mafalda G.Ferrari
the Executor in said Will and Testament named,havi.'1g appeared before me and taken and subscribed
the oath of office prescribed by law;
NOW,THEREFORE,I,Ru ss e 11 Marino ,Register as aforesaid,do
grant these LETTERS TESTA~NTARY,unto the said
Margaret Toretti and h~falda G.Ferrari
committing unto Them the administration of all and singular the goods and
chattels,rights and credits,which were of said deceased,and requiring Them
to exhibit a true and perfect inventory thereof into the Register's Office,at Washington,within ninety
days from the date hereof,and to render a just and true account of said administration at the expiration
of six months from the date hereof,and to regard and comply with the provisions of the laws of this
Commonwealth relating to inheritance taxes.
IN TESTIMONY WHEREOF,I have hereunto set my hand and the seal
of said Office at Washington,this 14th.
day of March in the year of our Lord one thousand
nine hundred and Sixt Y Nine
u ,c-~'.............................f ..C~L£_L;fza:.~.1:J.-t:.()
Register
"
EXHIBIT "A"
._...----.--..
WILL OF INEZ M.TURRI
I,Inez M.Turri,of the City·of Monongahela,
Washington County,Pennsylvania,make and 'publish this my Last
Will and Testament,hereby revoking and making void all former
.~.
Wills by me at anytime heretofore made.
uted to my niece,Margaret Ann Collinet.
conveniently may be done,pay all my just debts and funeral
except household goods,I give,devise and bequeath,equally,to
.my niece,Margaret Ann Collinet,and to my niece,Janet Lee
t\'\l
f~
1
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lt
ii
I
\
All my jewelry and articles of personal use,
I direct that all my household goods be distrib-
I direct that my Executrices shall,as soon as
2.
3.
1."'.
expenses.
I·
."DeLuca..I
4.I make the following bequests to the persons
'hereinafter named,free and clear of all State and Federal
'Inheritance Taxes:
,:
,'(a)To my cousin,Orlando Merusi,the.sum of One
Thousand ($1,000.00),Doilars.
~\}(b)To Mafalda G.Ferrari,wife of Louis Ferrari,
the sum of Twenty Thousand ($20,OOO~00)Dollars.
~(c)To the First United Methodist Church,
Monongahela,Pennsylvania,the ,sum of One Thousand ($1,000.00)
Dollars.
\.(d)To my cousin,Dolores Jones,the sum of One·
Thousand ($1,000.00)Dollars.
~(e)To my cousin,Diano Merusi,the sum of One
Thousand ($1,000.00)Dollars.
,.(f)To my aunt,Tina Merusi,the sum of One
Thousand ($1,000.00)Dollars.
~(g)To Mary Ellen Tatro,the sum of One Thousand
._.-_'"_ot:..__~.....,.:.
.,
".......1
;.
j'
($1,000.00)Dollars.
(h)I will and bequeath the sum of Ten Thousand
($10,000.00)Dollars to my step-grandniece,Michelle Collinet.
In the event that the said Michelle collinet has not attained
her majority at the time of my decease,I direct that the said
legacy shall be paid to the Testamentary Guardian hereinafter
named,in trust,who shall have all the powers and duties herein-,
after enumerated.This trust shall be determined when the said
,Michelle Collinet attains her majority.
\(i)I will and bequeath to my sister,Margaret
Torettii the sum of Twenty Thousand ($20,000.00)Dollars,and I
direct that my Executrices shall pay said legacy as soon after
my death as the administration of my estate shall permit the
payment thereof to be made.
(j)I will and·bequeath to my niece,Margaret Ann
Collinet,the ·sum of Twenty Thousand ($20,000.00)Dollars,and I
direct that my Executrices shall pay said legacy as soon after
my death as the administration of my estate shall permit the
payment thereof to be made.
(k)I will and bequeath to my niece,Janet Lee
DeLuca,the sum of Twenty Thousand ($20,0~0.00)Dollars,and ~
..
direct that my Executrices shall pay said legacy as soon after
my death as the administration of my estate shall permit the
payment thereof to be made.
(1)I will and bequeath to the Trustees of my
Estate,in trust however,the sum of Three Thousand ($3,000.00)
Dollars,to invest the principal and such income as may be
.unexpended I and to reinvest the same ,from time to time,in such
securities or investments as said Trustees may deem most
advantageous;to use the income therefrom for the maintenance and
upkeep of the burial plot of myself and my husband,Andrew K.
Turri,.in the Monongahela Cemetery,and for the purpose of keeping
-2-
.......-"-
-...........-_.--~~.-
and maintaining the monument erected thereon in a clean and .
substantial condition~
5.All the rest and residue of my estate,real,
personal,and mixed,I give,devise,an4 bequeath unto my Trustees,
here~nafter named,or their successors,in Trust,for the follow-
ing Uses and purposes:
Ca)To invest the princ~pal and such income as
may be unexpended and to reinvest the same from time to time in
suc6 stocks,bonds,rnort~ages~securities or other property as
they m~y believe advisable,not being limi~ed to classes of
securities or·investments in which Trustees are authorized to
invest Trust funds under 'the laws of the Commonwealth of Pennsyl-
vania.
(b),To tak~and retain as an investment,without
any duty of diversification,any and all securities and other
property,real or personal,received by said Trustees,or their
successors,from my estate.
(c)To pay fifty per cent (50%)of the net income
from said Trust to my sister,Margaret Toretti,in quarterly
installments,for and during the term of her natural life and,in
addition thereto,upon the fifth anniversary of my death,to pay
to her the additional sum of One Thousand ($1,000.00)Dollars
from the principal of said Trust,and a like and equal sum on the
anniversary date of my death every five years thereafter~~~the
event that fifty per cent (50%)of the net income from the Trust
herein,established shall not equal the sum of Three Hundr~d Fifty
($350.00)Dollars per month,then,I do hereby direct that my
Tru~tees shall add from the principal of my 'estate such sum or
sums of money which,together with fifty per cent (50%)of the net
income therefrom,shall aggregate the sum of Three Hundred Fifty
($350.00)Dollars per month.Upon the death of my said,sister,
Margaret Toretti,I dire'c±-tha·t the income from said Trust shall
-3-
',I
l'
equally divided between my two nieces,Margaret Ann Collinet
I
j
"and Janet Lee DeLuca,for and during the t~rm of their respective
natural lives •.In the event of the death of the said Janet Lee
DeLuca,the net income payable to her during her lifetime,shall
then be distributed to Nargaret Ann Collinet,or her issue;and
in the event of the death of the said Margaret Ann Collinet,the
'income payable to her shall be paid to my grandnephe~,Charles
Edward Collinet,sUbject,however,to the provisions hereinafter
stated as to the termination of said Trust.
(d)To pay thirty-five per cent (35%)of the net
income from 'said Trust to my niece,Hargaret Ann Collinet,in
quarterly installments,for and during €he term of her riatural
life and,in addition thereto,upon the fifth anniversary·of my
death,to p~y to her the additional sum of ,One Thousand (,$1,000.00)
,Dollars from the principal of'said Trust,and,a like and equal
sum on the anniversary date of my death every five years there-
after,and,'upon her death,the income payable to my said niece,
Margaret Ann Collinet,'sha'll thereafter be paid to my grandnephew,
, I
Charles Edward Collinet.
ee)~o pay fifteen per cent (15%)of the net
income from said Trust tO,my niece,Janet Lee DeLuca,in quarteriy
installments,for and during ,the term of her natural life and,in
additio~thereto,.upon the fifth anniversary of my death,to pay
to her the additional sum of One Thousand ($1,000;00)Dollais
from the principal of said Trust,and a like and equal sum on the
anniversary date of my death every five years thereafter,and,
upon her death,the income payable to my said niece;Janet Lee
DeLuca,shall thereafter be paid to my niece,Margaret Ann
Collinet,or her issue.
(f)In the event that my sister,Margaret Toretti,
my niece,Margaret Ann Collinet,'and my niece;JanetL~e DeLuca,
,,
shall all predecease me,,then,I diie~t that the income from said
-4-
.---."..~.
"
Trust shall be paid to my nephew;Charles Edward collinet.
(g)The Trust herein established shall continue
.~~...during the lifetime or lifetimes of the said Margaret Toretti,
"-.J Margaret Ann \;"Collinet and Janet Lee DeLuca.Upon the death'of
the survivor thereof,the principal of said trust,together with
"
any ~ccumulated income shall be paid to the said Charl~s Edward
Collinet,provided,however,that he shall have attained the age
of thirty (30)years.In the event that he shall not have
attained said age,the trust shall be continued until such age
has been attained by the said Charles Edward Collinet.
\(h)In addition to the above provisions,the
Trustees shall pay,for the benefit of any beneficiari~s named in
said Trust,so much of the principal.and/or income from said Trust,
as in the sole discretion of the Trustees may be necessary to
provide for the welfare,maintenante and support of the said
,beneficiary,or beneficiaries~and such amounts as may be necessary
to aid such beneficiary,or beneficiaries,in any situation where
money is needed,including hospitalization,.medical attention,
':_••4.~_...• " _
and relief from emergencies and distress.
(i)I hereby direct that neither the income from
said Trust fund,nor the corpus thereof,shall in any way become
subject to or liable for the debts,liabilities,creditors,
assignments,pledges,contracts,or anticipations of any benefi-
ciary named in this Will or Trust,or any persons who shall acquire
an interest therein~under the terms hereof,nor to any attachment
or execution for any claim of any kind or nature.
6.I direct my Executrices and/or Trustees to pay all
Inheritance,Estate and Legacy Taxes to which my estate,or the
transf~r of any property hereunder may be subject,and to charge
such taxes as a part of the expenses of administration;except,
.\
.however,that in the absolute discretion of.my Exec.utr.ices and/or
-'
-5-
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"Trustees,such taxes may be paid inunediately,or the payment
1;
;.of taxes 'on future Or remainder interest may be postponed until
:.
"the time p6ssession thereof accrues to the beneficiaries,in
which event such taxes shall be paid by the Trustees out of the
princ~pal of the Trust.
7.I hereby authorize my Executrices and/or Tr-ustees
to convert into money any real estate owned by me or in which I
may have an interest,and for suc~purpos~s,I do hereby autho~
rize and empm.;er my Executrices and/orTrustees to sell and convey,
in fee simple,all my real estate,in ,~hole or in parts,e.it~er at
public or private sale or sales,without any liabili~y to the
purchaser for the application,non-application or mis-application
of the purchase money,and to execute and deliver a,ll·such deeds
or other asstirarices as I could have done if living,and pending
such sales,I hereby authorize and direct my Executrices and/or
Trustees to lease my said real estate,in whole or in part,upon
such terms and for such rentals as my Executrices and/or Trustees
shall deem most advantageous to my estate;provided,however,
that my said niece,Margaret Ann Collinet,is hereby given the
oRtiQ!l to 'purchase,either my residence'situate at No.1371 Fourth
Street,or my other house situate on Corrin Avenue,both in the
.Second Ward of the City of Monongahela,Washington County,Penn-
•sylvania,at fifty per centum (50%)of the appraised value thereof
as determined for Inheritance Tax Purposes by the Commonwealth of
.Pennsylvania;such,option to be exercised by written notice given
to my Executrices within one (l)year from the date of my decease.
8.I do hereby empower and direct that the Testamen-
tary Guardian of the Estate of any minor who shall be entitled to
share in my estate shall distribute the net income therefrom and
so much of the principal as in the sole discretion of the said
Guardian may be necessary for the support,maintenance,welfare
and education of such minor beneficiary or beneficiaries,either
-6-
....--.~-...-_...
I.'
c....
by making payment to him or her directly or to the Guardian of
the person and without liability on the part of the Testamentary
Guardi.an to see to the application of such payments..
9.The fiduciaries of t~is my said Will either as
Executr.ices,Trustees or Testamentary Guardian '\"iIl have'the
following powers in addition to those vested in them by law and
exercisable without Court approval so to do:
(a)To retain any or all of the assets of my
estate,or any Trust created her~underjwithout any duty of
diversification.
(b)To invest and reinvest in stocks,bonds,
mortgages,securities,or other properties,real or personal,
specifically including anycomrnon trust fund,w~thout being
limited by any statute relating to investments by fiduciaries,
(c)To sell at public or private sale,to exchange
or to give leases for any period of time upon any real or personal
I.~ropertY7 and to'give options for such,sales,~xchanges,·or
leases upon such prices,terms and conditions as in the sole
discretion of my said fiduciary may be most advantageous to my
,estate.
(d)To distribute my estate or any trust property
to the beneficiaries entitled thereto,either in cash or in kind,
or partly ine~ch,such allocation of assets to be in the sole
discretion of my fiduciary.
(e)To register investments in the name of my
fiduciary or in the name of his nominee,provided,however,that
the .records of such fiduciary clearly indicate the trust to
which such investments belong.
(f)To borrow money for purposes of any trust
hereunder,·either'from the banking 'department of any corporate
trustee or from others,or f~om any separate trust herein,and
to mortgage or pledge any part of my estate or any trust property
'.._,.....,.M_---,--_._----
as c~llateral therefor.
(g)To vote by person o~pr~xy any investment
owned by my estate or in any trust and to exercise or sell any
rights of subscription or other rights in respect thereof,and
to participate in any liquidation,reorganization or merger of
any corporation whose investments are so held.
(h)To compromise any claim or controversy
affecting my estate or any trust hereunder;to file all tax
reports 'and to represent my es'tate in ,any matter before the
United States Treasury Department,to employ counsel and
accountants and to do all matters or things required in the lawful
administration of my estate.
10.I do hereby appoint Margaret Toretti and Mafalda
G.Ferrari as Executrices of and Trustees under this my Last Will
and Testament.I also appoint Mafalda G.Ferrari as Testamentary
f '
Guardian of the Estates of any minor or minors who shall be
entitled to share under the provisions of this Will.
of the death of the said Mafalda G.Ferrari,I hereby
,I
In the event
."-appo~n..
Margaret 'Ann Collinet as such,Testamentary Guardian.
~dd hereby authorize and empower my said
Trustees and/or Testamentary Guardian,in the event of illness,
failing health,old age,or any other good cause appearing to any
'I
,of them,,to appoint some suitable person or persons to execute
the trust·and guardianships hereincr~ated.In the event of a
failure to so do,I do hereby appoi~t the Western Pennsylvania
National Bank as Successor Trustee and Successor Testamentary .
I
Guardian hereof.Said Successor Trustee and Guardian shall succeed
to all the powers and duties herein given or granted.
11.I direct that the probate proceedings in
connection vlith my Last Will and Testament'and all legal matters
connected with the settlement of my estate shall be con9ucted
by my counsel,Joseph L.Hoffmann,of Monongahela,Pennsylvania.
IN V{ITN&SS WHERE,OF,to this my 'Last Will and Tes·tament,
-8-
..~..---_._------..---_.-.._.--._~----...
typewritten on nine sheets of Paper,I,Inez :M.Turri,the
~-Testatrix,have hereunto set my hand and seal this ;l;t---
~~y.of ~~Rrua~y,in the year of our Lord o~e thousand nine
hundred and sixty-nine.
.'
3)-I ,
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Signed,sealed,published,ack.nmvledged and declared
by the above named Testatrix,"Inez M.Turri,'as and for her
Last Will and Testament,in the presence of us,who,at her
request,and in her presence,and in the presence of each other,
have hereunto subscribed our names as witnesses hereto •
.I
'I
-9-
THE DAILY REPUBLICAN
MONONGAHELA,PA.
PROOF OF PUBLICATION
In compliance with the Newspaper Advertising Act of May 16,1929 P.L.1784,Sec.3.
paragraphs (3)and (25L
County of Washington }ss:
State of Pennsylvania .
Personally appeared before me,a Notary Public in and for said county and state,
Mr_s._.•...f ..j).~.S..an:t.i_IL,who,being duly sworn,deposes and says:thaL_.~~_.__...is
the .QQ.okk~_ep.~r...._..of The Monongahela Publishing Co.,a Pennsylvania corpora-
tion,and its agent in this behalf:that the said company is the publisher of The Daily
Republican,published daily except Saturday and Sunday,having its place of business at
Monongahela,Washington County,Pennsylvania;that the said Daily Republican was
established in the year of 1846;that the printed notice or advertisement,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:
___~~_..?7._L.~.P~_.~..t_J~:~h__~9.Q9.__.__.__. __.''..
..~!~~__.Q~lNE..!_M.._'r.~_._..__._..oo.__•••..._••_..__••_._.
that the affiant or the corporation in behalf of which ..._.__00 ..__....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 thW=rdd~::Z~:l.~~:y _..._
efore me this
Notary Public
\EXHIBIT "B"
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TURRI,INEZ M.,Dec'd,
:.;Late of Monongahela,Washington,County.Penna,,,Executrices:Margaret Toretti,Mafal-
.'\ 'da G.Ferrari.1373 Fourth St.,Mo-~nongahela,Penna,15063,"Attorney:Joseph L.Hoffmann.242W.Main St"Monongahela,Pa.15063
'?'.r.~.Estate~N~tlce8
"'TIIt?Rfi!ffit of'Wilis).has granted lett~.
testaineiltaiyi'or ofadIJiinistration,inthc!Jo1lo~g est'a·tes.Noti&is hereby given
to,oaU'pe'cid'ns indebted,thereto to make
.paYni'ent~th'out·delay'and to thosehav-ing:<ClaiDis~or d~mands'to present them
for,settIenie'n{to the EXecutors or Adniin-~s~[iit&~4eir AttOrneys.
.~.~~'!,.':.;~~.l ....'"~'..~,--'-,.~...~~..
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*"..~".:';\<~..::wIs-biliom ~ountY·k~~~rl~'
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63,SOUTH MAIN STREET;.~W~'.;:;~,,;~'.p~'·~"tV'~:..--:~~Jo.n,~.•.~~_~a
..._~....~....",_...J.",~.-__._•~.'_~_............•_,.'1..
(PUBLISHEC:BY WASHINGTON COUNTY BAR ASSOCIATION)'.....--......;...-~.~.'"~..-~..'.-.,....--~
"
PROOF OF'J>UBLICATION··_
-~-T'",,'"' '_.'.,">'.in compliance'~tli'the,N~wspaper Ad~~sing Act df Ma~16,i9i9,P.,L'.
1784 Sec..3,paragraphs (3)'and (25);'.''','.•.....~,•
-....'.,"''J'-......'_~~._.--t.~••04 .":...~~,-'.~"'.*..~i.:.4 .
COUNfy,OF WASn"INGTo~ll,:'"'STlfE;OF~pfN;S~L~i~,(SJi:'".',+,'~,I ".,J<"
......-,-~~.......~""T ~~'It ~~....t "'~-,'J',":,"~-':."i........."'.
.'I.:person·aily a'pp~redbef6;e~e:'a Notary Pubii~'m and.for ;liid'County.'and '"CommOnwearili;~,CHARLES'C.KELLER:"whO,'heilig.diilY"sworn,",deposes.,and'"'".,..,,..'
;sa~i3ha!.he~·i,~,.t~e-'~dit~..oV.th~.w~S~IN~N~.~O~~Er£>IYr.~;'!~j;;,,~;;t ;,"~,~.'..•offlcla1~;Iegal.penodlcal for said Washmgton County,publIShed weekly,havmg~ts;c·~,,'
'place~of.business ,at Washington;-WashiD:iton'CountY'-Pennsylvania;and~is·,act-'1:",c·~":;,":'.'"•.'!in'i~as''its''agent ,iri1"t'his~belialf;-,thii the said!WASHINGTON ~COVNTY'".'..'.,,'/
REPORTS was establisIied on·Milrch 31;192{).,and:was "designated'as ,ih"e offiCial ""~~:~s~~~~-~iJ:c;uIrit~;~~i~~~t~~~~~~ii,'~9281Y{~:~~he~:n;:;;~~:i~~~6fs:J~~;~:-~:,ce-,;.,:~~.',:7,~~~7
,tisement <ittacned heret6';is-a~copy of a nouCe or.advertisement,-wetly as printed
or published;'which a~ppearedin the ,said'legal periodical in"its'regiilar issues on'ihe •,follo~ng:dates:".~."..-~,..-. , "",''i ...~.".
Affiouutt OPf lExrruttfr -~r ArUUtlltntratnr
••r~tntr Df 'J!lrnmllJlI1UniU.\..,..BB:
moulttn l1f Ittunl}ingtl1lt
Personally before me,the pnc1ersig-ned au.thority,p.•.........N.Q..t.~.r.~P..U.b..l.j..c in and for said11~rg~et lore~~l and Mafalda ij..County and State,appeared ferr.a.ri who,beIng duly
sworn according to law,deposes and says'that they is the executor (Il;IX<xkI~w~x<X'XTXof the estate of
.1~I.z .M.,IJJ..RR..l.."deceased,.that the foregoing schedules constitute a
complete inventory and appraisement of the real and personal.estate of....J.n.~.~M..~..I.~..f..r..t?:,
deceased,except real estate outside the Commonwealth of Pennsylvania;that the figures opposite each item
of real ~md 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:s ~~~item made by the above named Executor Administrator.ht t.17 ~.
m 0 ai z 24 t h ./...h.4/'1-a %./d'-:t.e.~z()>-~Sworn and subscribed before me this........................111'~h
c't 0 /J..,Ii ~fay Of.~~.~~.~.r.y..~.~~~..7...4....'/·E·~~~~·;~~~~..·
•en,:l.<t...t·{t2..~fIJI0t:...
....J :;:-<.~0 ary '''fiLl bJ;c~~.~~ADDITIONAL INSTRUCTIONS
~~~~.An inventory must be filed within three months after appointment of personal representative.
w ~~~.A supplemental inventory must be filed within thirty days of discovery of additional assets.Eis ~-So 1 Original and 2 Copies and 2 RCRI-34,Under $10,000;1 Original and 2 Copies and 2 RCRI-33,
~6 U E Over $10,000,including Copy of Will;1 Original and 3 Copies and 2 RCRI-33,Over $50,000,in-
:;;:~~eluding 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
lfuueutnry·nUll ApprnlSPIDr-ut .of the goods and _chattels,rights and 'credits which
were of ·_·l~.E.Z J.1.,I..U.RRl."_late of :t.h.~..:..C..i..:tY,9..f......M.Q.r\.Q..t:l.9A.b.~..J..~..).
Washington County,Pa.,taken and made in conformity with the above affidavit.
DOLLARS --.CENTS
1 ,082 90 D/e.
15,200 00 01 C
\
PERSONALTY;Western Pa.National Bank,Monongahela,
Pa.,Savi ngs Account No.29293
Pittsburgh National Bank,Monongahela,Pa.
Savings Account No:161
pittsburgh National Bank,Mononga~ela,Pa.Checking
Account No.5-536947
11 ,246 32
Western Pa,National Bank,Monongahela,Pa,
Checking Account No.042-348-961 2,943 35 ole
hh
96 (-.t".A .t.·..{?.D~1'1 ~r..-
74
74
74~
74
84
174
43
43
43
3,501 52 r;le
87 48 Q.jrcJ(.lJ(
43
5,097
1 Unlted States E Band -$25.00 Issued Sept.1~1942
1 United States E Bond -$100.00 Issued Apr.·1.,1943
1 ·United States E Bond -$25~00 Issued Sept.1,1942
1 United States E Bond -$25.00 Issued Sept.1,1942
1 United States E Bond -.$25.00 Issued Sept.1,1942
l United States Treasury Bond $100.00 2 1/2%
1967-72 Dated 10-20-1941 Int.payable 3/15 &9/15
.,
Western Pa.National Bank,Monongahela,Pa,
Checking Account No.042-352-799
We~tern Pa,National Bank,Monongahela,Pa.
Checking Account No.042-403-915
t~1 Un i ted States E Bon d -$50.00 Iss ued Sept.1.~194 2
@ 89.31'EXHIBIT "e"89 31
;r -_.""'....·..t'l.::....~-.:...~.,\......;"J:'~1"......}~.:~;,"~,,:"';"';;l':'...L~,;....,:/.."r·,:--.·-.',:;';~.',";:,.....,""'''~1...~·;~'6-i;"l(;4a'·~hr ;b~~i?m·¥:z\:O~~lilikitft~h4;l.ftg.1Ji~*j,,;,;;f~)d~~:tMt4t;;"I-J.d??',,-#ll-r?f;::rr~d t~~k~~''"~.t '..~,...
,'........"
.....
2 50
88
88
4 t 114 00
89 31
2.50
87
62 50
5 90
976
445 50
12 50
4 40
10,775 00
11 0 00
68,282 00
(
Coupons 53 &'54 attached
Accrued interest On Coupon 55
1 United States Treasury Bond $500.00 dated 10/20/41
~:::~.
2 1/2%1967-72 Int.payable 3/15 &9/15 @89.10
Coupons 53 &54 attached .
Accrued interest on Coupon 55
1 United States Treasury Bond ~l~_g_g..:..oo da,ted 9/15/43
2 1/2%of'64-69 Int.payable 6/15 &12/15 @97.687
Coupons 47, 48,49 &50 '
Accrued interest on Coupon 51
.~ares .common.stock.of Ameri can Can Company;
N.J.Corporation'P.Y.$12.50 NY~@ $53.875
Dividend payable 2/25/69'
~~\~)-1l92 shares common stock ot-American Te1e~~.~e andc:-'T'ele~raPh CompanyjLY ..Corporation NYE@,;-.?~j)
.c>Se s hares commons to ck The Bo rd~n Co rp0 rati 0 ri
N/J.C6rporation PYP.$3.75 NY~@36.25
Dividend payable 2/14/1969
Div;dend payable
~.~hares common
Ohio Corporation
Jan.20,1969
Gas &
stock Cincinnatti Electric
/P.y.8.50 NYE @ 28.50
Co.,
25
37 50
1,59600
19 60
._._-
Philadelphia Transportation Company Bond -3-6%Series A
due 1/1/2039 ca·11 ed November 1 t 19"68--:1 to 35
I
00
~teres't Coupons attached
Metropolitan Life Insurance Company Contract No.
26~322 R.B.Balance due
'151 50
2,057 42..-._-...-..........
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...~.'- '••'.,_'/-......':...:J 1--'_"~'.-:':."'~,....,'",.,''':,~i,.-~. ,~.•',.'*"._\.'.~.~"'1i"'.....·~·tJ....,;r;;.........i't""..........·"...~"W:tl"'·S~a:a...............'"iw!Q!d··:Y"':01'~!\r",""',.(el.w.'M1H'iWa1iJ5'!VG'...·,...
".
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united States Interest CDupons
commonwealth of Pennsylvania ~License refund
~ares common stock of Cities Service Company
Delaware Corporation P.V.$5.00 NYE @ 61 3/4
Dividend payable Feb.2,1969 .
~~shares co~mon stock of Consolidated Edison
Company of New Yor,Inc.New Y~rk Corpora~ion
P.V.$10~00 NYE @ 34
e~ares common stock of The Col umbi a Gas System,
lnc.,Delaware Corporation P.Y.None NYE.@ 301/4
Dividend payable Feb.14,1969
o~hares common stoCk.Duquesne Light Company
.pen nsy1van i a-c 0 r po rat ion .P-.Y.$5.00·NYE @ 29 TI'2 -"
~.·t~hares common stock Equitable Gas company·
Pennsylvania Corporation P.Y.8.50 NY~2 39 1/2
.~~.Y.J'dend payable Mar.,1,1969
~~s;ares common stock General Motors Corporation
--=-De-l-war e Cor po rat ion p.V• .1 2/3 NYE @ 81.00
Dividend payable Mar.10,1969
..\!>~hares common stock SCM Corporation New Yo.rk
---Corporation p.V.$5.00 NYE @ 39 3/4
Jan.23,1969
stock The Toledo Edison Company
p.V.$5.00 NYE @ 33 5/8
Dividend payable Jan.28,1959
oJ.>CQs ha,re 4%,Pref.s toe k We st pen n Powe r Compa ny
.Pennsylvania Corporation P.V.$100.00 NYE @ 70 1/2
,/-
90 63
10 00
17,784 00
144 .00
1,70000
1,996 50
26 40
7,500 00
105 00
10,287 00
107 95
2,265 75
8 55
1,681 25
20 00
70 50
.ok 1136 shares common stock Western Pennsylvania ~qtional....-
Bank Federal Association P.V.$5.00 Over the Co~nter
9,015 26
50 00
00 )Gj!)32,660
Payment ~1ar.5,1969
Wall Street Journal @ 28.75
721.221 shares common stock Wellington Fund,Inc.
@ 12.50
-3-
..-....--
100 00 f,-~)I d~C ,((;1 IrA80000.,.'
.00 Ul t,({l}-S~P1,100..;-.
1,500 00
.J.5d 00
1 ,500 00
1-·
$262,380 59
24,,000 00 -e4f-·,~.<,\
$72,500 00
hares common stock F.W.Woolworth Co.
~--4
YCirkCorporation P.V.3 1/3 HYE,@ 29 5/8
Div1d~nd payable Mar.3,1969
1 share common stock Monongahela Yalley Country Club
-'p.Y.$200.00 1133 Country Club Road,Monongahela,
Pa.15063 Not 1isted on any market·,Market value
1964 Oldsmobile Sedan -Sale price
f\,,">.-.'"J .C.Penrod Account v.decedent~\,y{.-Cf;/.',-
C}M>"':t~t\",pI.J'1 Diamond ring )
1 lot Jl·.~1 tt.-~~~Jewe.lry
1 lot Furniture }
.REALTY:2 parcels First Ward,Monongahela,
Pa.;fronting 179 feet,more or less,on Main Street
and extending batk 90 feet to Alley.~Sold to--Elmer C.Vickers -June,1969---
Parcel of land known as N~.1308 Corrin Avenue,
Second Ward,Monongahela,Pa.Sold to Bernard->Affinito,et ux
Parcel of land known'as 1371 Fourth Street,'
Mdnongahela,Pa.Sold to Margaret Collinet and....-....._,_.-':'"._~.-
Charles E.Collinet,her husband.
888.75
·7 50.
23,500 00
Tota 1 persona 1ty
Total Realty
Total Assets
$262,380.59
72,500.00
$334,880.59
I
-4-
~~:~'~"~T:~~:~:~~:r0~'}~:~7:"'.~<:·~~.r~··r;'(~~.:;i·~':~:?~:r:~';'.'''~~~~?~P--:~~;'~~,-,~~~~~;j~~:'.w~~:~~:...:,,::;.:.~~
-'~~j
'.........s---/'~~~
..BALZARINI,WALSH &MAURIZI
ATTORNEYS AT LAW
3303 GRANT BUILDING
PITTSBURGH,PENNSYLVANIA 15219
(412)471-1200
March 11,1977
Andrew J.Merva,District Supervisor
Inheritance Tax Division .
244 Washington Trust Building
\-Jashington ,Pennsylvania 15301
Re:Estate of Inez M.Turri,Deceased
File No.63-69-340
Date of Death ~March 11,1969
Dear Mr.Merva:
Enclosed please find a true and correct copy of a
Petition for Refund of Transfer Inheritance Tax filed with the
Board of Finance and Revenue in Harrisburg,Pennsylvania on
the 11th day of March,1977.
Sincerely,
JMMjdp
Enclosure
i.
4 '.,...,......T''.'I:t
LAW OFFICES OF
BALZARINI.WALSH,CONWAY &MAURIZI
3303 GRANT BUILDING
PITTSBURGJI,PENNSYLVANIA 15219
,"•J
,""'--
CERTIFIED COPY
J.M.Maurizi,Esquire
----------~------:--~----------------~-
'.
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG
17127
IN RE:ESTATE OF INEZ M.TURRI,
Deceased.
WASHINGTON COUNTY
File No.63-69-340
.Date of Death -March 11,
)
)
)).
)
)
1969)
TO:
BOARD OF FINANCE AND
.REVENUE
PETITION FOR REFUND OF TRANSFER INHERITANCE TAX
AND NOW comes Petitioner,Mafa1da Ferrari,Executrix of the
Estate of Inez M.Turri,Deceased,by and'through.herattorney,
J.M..Ma~rizi,Esquire of the law firm of Balzarini,Walsh &
Maurizi,and files the subject Petition for a refund of Transfer
Inheritance Taxes upon the following stated grounds:
1.The decedent died on March 11,1969 in Washington
County,Pennsylvania.Letters:Testamentary were issued on Ma,rch
14,·1969 by the Register for the Probate of Wills in and for the
County of Washington,Pennsylvania.On June 11,1969 $40,000.00
was prepaid toward the Transfer Inheritance Tax,and an additional
payment of $1,750.00 was paid on August 9,1976 for a total pre-
payment·of Tax in the amount of $41,750.00.
2.On January 28,1977 Andrew J.Merva,District Supervi-.
sor signed his Notice of Appraisement in which he calcu1ated.the
Transfer Inheritance Tax with the five (5%)percent discount to be
$31,169.97.This resulted in an overpayment of the subject Tax in
the amount of $10,580.03.(See Exhibit "A"-Notice of Filing of
Appraisement dated 1-28-77)
3.On February 16,1977,the District Supervisor signed a
Supplemental Appraisement in the subject Estate in which he added
to the gross asset value of the Estate an additional $20,000.00
which represented transfers that were made to a sister and a niece
·.",
within the two-year period prior to death.These transfers were
reported on Schedule G of the Federal Estate Tax return Form 706.'
Attached please find a copy of Exhibit "B"of the Supplemental
Notice of Appraisement.
4.As a result of the additional $20,000.00 asset subject
to the 15 percent tax,there is an additional $3,000.00 tax assess-
ment less the five (5%)percent discount thereby reducing the amou t
of Tax overpayment by $2,850.00.
5.Your Petitioner respectfully maintains that the Estate·
entitled to a refund of $7,730.00 which represents the amount of
overpayment in the subject Estate.
'WHEREFORE,the Board of Finance and Revenue is requested to
review the subject case and remit the overpayment upon the basis 0
the records submitted,with interest at the rate of six (6%)percen
from June 11,1969 to date.
Mafalda Ferrari,Executrixi/
BALZARINI,WALSH &MAURIZI~~~,~,
~eY or the
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RCC-S\(6-73)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG
17127 IN YOUR REPLY PLEAS!:_
REFER TO .
Inheritance Tax Division
NOTICE OF FILING OF APPRAISEMENT .':....
In Re:
.".
."~.:.:.
.~..;".
Dear~lr.Maurizi:..."..""-'...'.....~.,:....,-..,.
Y-'-- h b t'f'd h t th Remainder (Pursuant to Seetin 714)ou are ere y no I Ie ie,~,~:r-mi'l'C'=-==:!~,----------------
appraisement in the estate of nez .4'1.1 urri.'
has been filed in the office of the Reqister of Wills of_'_ia.:..;;..::;.s_h-,-"J.;:;.:n.=Jg=t~o-,-"n,--~",",-
.County on Janua;:y 28 _, ,19..71.,Said appraisement reflects the following
valuations:.-:~
..:',~
~'i!iXUIUJn!!1i~~M,====-_=-=---:-----::---::=-=-_
Value of Remainder ~_--=1=-=7'--li,,-,4,-=-7..::::.9--=-.=51=,,--_
Transfers__-~
J0 intIy Owned ---~"...".._.,..'lOi7O.---..r...-----Total 1_7-'<-,4_7_9__5_1 _
-:-,,-,~,
~.'..
.--i
",:.....~
Any party in int~rest who is aggrieved by this notice may object thereto within
sixty days after receipt of said notice as provided by Section 1001 of the Inheritance and
Estate Tax Act of 1961,72 P.S.2485-1001,P.L.373.,_
Date January 28,1977 Signedau.luzCu./Q~'~~~.
District s-?p"ervisor·'~yc.Title ~_
As to such tax that is paid within three months from date of death,a five (5%)
percent discount is allowable.As to any tox that remains unpaid after nine (9)months
(fifteen months when death occurred from December 22,1965 to June 16,1971,inclusive;
and twelve months when death occurred prior to December 22,1965)from date of death,
,interest at the rate of six (6%)percent per annum is charged.
Date of Death:}arch 11,1969
Note:Thisisnotabill.
......"\..0-...
Z'\I i '''A''/Xhl'7I't
-••io'.~~,_." .~..;..r-.
FILE NO._...=;6.,.;;::;3_-..;::;6.,=.9_-~34..:..·0=--_·__
......
January 28,·1977 ',;.
COUNTY __W_a_s_h_in_~.........-o~p.:.--·;_:;_.:....,:,_
D..\TE~.Ol'tIM.gNWEALTHOF PENNSYLVANIA
RESIDENT INHERIT/\N'CE TAX
.APPRAISEMENT
. - '..~{r.:'.
R C C-2 (2-64)"
..
••.~E.p,ARTMENT·OFREVENUE'
BUREAU OF COUNTY COLLECTIONS
HARRISBURG,PENNA,17127
Whereas,Inez H.Iu.r..ri late of Honongahela
in the County of 't?asb.i:ngJ:.QU Commonwealth of Pennsylvania,having died uti
the 11th.day of March 19 69,seized and possessed of an estate.
~ubject to Inheritance Tax under the laws-of the Commonwealth of Pennsylvania;
Therefore,I,Andrew J.Marva,District Supvr:·m~~~duly appointed according to law,
having been designated to make a fair and conscionable appraisement of the said estate,and to assess and fi..'{
the cash value of all annuities and life estates growing out of said estate,hereby file the following appraisement:
In the event that.a.ny 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 a.ny such future interest.
Description of As..t Unil
Valun
Appraisement
Mad..for Inheritance·Tu PurpoR.
Tax Calculation-Under Terms of Will
and Election Filed Pursuant to Section
$
--...._·w
714 on 12-6-76.·
.-.-
.•'
Annuity·,
I F.ousehold Goods &Jewelry $3,150.00,"Ir--,..-.-:.......,---..---,----,-.::.-----,--=-----------..---}---.-1+-,--"'---4-.-.j
I-.:C::..;a::..:s:,:::h::-;;:.B..;;;.eQ.:;l.lU;;;:;.e:...;S:...:;t:,..::;s '_..._.'.__.:'··__~_9-:-5::...;lt~,O_O-=-O-=-._OO --------+--_-H-.-;........-~_+_-
42,256.48
Lifa Estate-}~r~aret CD11inet
Life Estate-Janet Deluca 19,974..11
Remainder-Per Election 17,479..51
,.-...Total 218,736.68
....---......
$218,736'.58 @ 15%-'·-··$32,810.50 "'~~._-
5%Discount':1,640..53,
31,169.97
Tax Pd-6/11/6~-$40,OOO~OO·
Tax Pd-8/9/76 -1.750.00
Total .41.750.00 -41,750.00
10,580.03
••1..'._'
".
Prepared by
Andrew J.l-ierva
District Supervisor
1/28/77
Having been duly sworn a~r~o law,I do hereby~rtify that the above appraisement is made in con-.
fomity with Jaw on this .ot53·..,.day of ~Z'::~-:';~r:.C'~'..'1f:'..19,7,7'.,".....Z~-.L/~&.z~/Ir'/A.U=1/7_~,"::~~7(...,..17..h-."';','-Z....//./.2lI,.,Ul1iAF ,....•-'--;Zl ,J ..#>-£-:>I?,?V 'e,...-(L~~(~Jm~andS~).)....~..~.
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RESIDENTlNlIERlT.\NCE TAX APPRAISEMENT
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Page,
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Date'0/Death,March ]]I 1969
.'.",/'
AppraisclI/cnt Docket Vol.,
DEPARTMENT OF .REVENUE :\L;
..;:i:;':'::r'1?eceivcd,'".,'It·,·,·;•",.
I.
Filed in Register's Office,Jan.28
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DATE
.hcc-z (Z';6..)
~:DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG,PENNA,17127
~0l't1M9NWEALTH OF PENNSYLVANIA
RESIDENT INHERITAi.'iCE TAX
APPRAISEMENT
January ;~:.;'~~;;"',~":i:~
COU!\"'Ty __'_va_3....h...,.in_.....:::gt::..-o_n -1
FILE NO._6_3_-_6_9_._3_4_0__'_0 I
I \1 ':l'•Monon~-::I.helaWhereas,nez l'J....u:r:r~late of c:i"'"_---__
in the County of 'Ilashington Commonwealth of Pennsylvania,having died on
11tn f 'l:_,.''''rc''n 69 .the day 0 J4 19__,seIzed and pcssessad of an estate
subiect to Inheritance Ta..'<:under the laws of ~he Commonwealth of Pennsylvania;
"Therefore,I,Andrew J.Marva,':Hstrict S~pvr~~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 ~ppraisement:
In the event that any future interest in this estate Is transferred In possession or enjoyment to coilateral heirs of thOe de<:edent after
the explra~lon of any estate for Ufe or for years,the Commonwealth0 hereby expressly reserves the right to appraise and assess transfer
inheritance taxes at the lawful collateral rate on any such future interest.
Oelc,h,1I01\of AII.t
Remainder Estate Apprais$ment
o •
• 0
ValUt;t of Trust as of December 6,1976,on Date of Electicn
Pursuant to Section 114 of the Inheritance Tax and Estate
Tax Act of 1961..,>$24,151.54
LeeS:-:iUne.."q)ired Life Estates:
Margaret Ann Collinet,Born 3-18-27
Now age'50-Factor .51970
0"35%of.$Z4,lSl.54 ..$8,453.04
$8,453.04 x .51970 =-$4,393.04 -Unexpired L.E.-4,393.04
Janet:Lee Deluca,0 Born 6-9-1936
Now age 40 -Factor .62908
Unit
Values
$
Apll,ai..mt"t .,~
Mad.fo,Inheritance _
Tall PU'llOiu °0 0
:.~.......-~•-:-• -.>-;..-.J'"-.".-..-..;~'<~~.;,:~
15%of $24,151.54 -$3,622.73
$3,622.73 :x .62908-0 2,278.99 -Unexpired L.E.
'0 Value of Remainder 17~479.51
..
Total
,
o
17,4790
•51
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No,'·63-69....340
,iate'of
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,DEPARtMENT OF REVENUE,'I ' ;,...•.'..'I'
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l1cmaindar Asset AIJ:l)rAiseIllcnt ,.
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UESIDENT JNIIEItITANCE 'fAX 'Al'Pll.AISEMENT,;:::,,';';'\i )
.',.';::d.:·'1.'":',,:;i :';i,.
Dale 'of Death,:')Iar'~q,1969 i",,'I "",'•Appraise/llent Docket Vol.,"
Page,;_
Amoll1u of tax dICe,$~_
-1ppcal fyom Appraisement,
,j,!i"I!'
Filedia Register's Office"Jan.'28
..•.•,.
Exomilied and Approved,'_
i,Wrote'abo,lIt'Appra;seill~nt}
h .
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Rec;-s I ('5-73)
,.~
COMMONWEALTH OF PENNSYLVANIA
.DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG
17127 IN YOUR REPLY PLEASe:
REFER TO 37-198-3
Inheritance Tax Division .-
~::;.t.
,-',,....~_·;a_s_h_i_n""'g.....t_o_n_-:--_County -File No..,-._6_3_-_6_9_-~3_4_0 _
.-:..
Inez !'i.Turri
J.M.Haurizi Attorney
NOTICE OF FILING OF APPRAISEMENT
.."
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In Re:Estate of
•~M
Dear }'Ir.}'laurizi:
.....A
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.'Youare,h'~reby notified that the_'~_'.=.s..:...u:.J;.p:.-l'p~l=-e.:..-m~e...:..;n:....;t_a...;:l=-~~-,--
.appraisement in the estate of ,.......I.I,.J.IJ.u~~z.....-l1u.r....---JT;.;;.l:J:..L'rJ..;.J.r-::::ojl.:.:':-::-........,--:-~_
has been filed in the office of the Register of Wills of_..;..:\v""a,,-=s.:...:l:..:.;ll:::,·;:;n,egL:t:...:;o:...=n"--_
County on Feb.16 ,19 77,'Said appraisement reflects the following
valuations:'
.~.,..~~.
'.....
....:
..'.
.:~.::':.:'Real Estate__~_
"..•.Personal Property_~_
Transfers·-Loa.~_..:::.0..1.,.:;:,0.,;;:0.:::.0:....:.•:....;0:...;0::--__
.'-Jointly Owned __---
"Total ~O,OOO.OO
Any 'party in interest who is aggrieved by this notice may object thereto within
sixty days after receipt of said notice as provided by Section 1001 of the Inheritance and
Estate Tax Act of 1961,72 P.S.2485-1001,P.L.373.'" .
.Dato February 16,1977 S;gnod QflLdJl..VJ!~~.~j(
Title District Super,_r1_"s_o_r _
As tos~ch tax that is paid within three months from dote of death,.o fiv~(5%)
percent discount is allowable.As to any tax that remoin~unpaid after nine (9)months
(fifteen manths when death occurred from December 22,1965 to June 16,1971,inclusive;
and twelve months wh&n death occurred prior to December 22,1965)fram dote of death,
interest at the,rate of six (6%)percent per annum is charged.
..'.,
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Date of Death:,March 11,1969
e.
Note:.•This is not a bill..'.">..J)Ex'L,~,~'f3 .
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVI.SION
HARRISBURG.17127
PENNSYLVANIA ESTATE Tf-X
DETERMINATION :1 Ijd
tn F('k~~L R)~(.A.:.rm,?...TS
eo p,-(Fa It
oJ.Yr.•'tnaLl(\.\2.\ts£l...
,
Date _Fl--'?:...:.,-_h---lI";"(,Jf.--_19 11'
.
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$ .dO <.9 2.i.7~*~*~
2-53 osi:;i:rs~i~$
As shown on return'form or final change notice ($'If ('117.81')
. .-"..:.".
As verjfiedby computation
1.T axo~le estate per U.S:.Estate Tax Return,Form #706
2.T axable estat~pedi:~1~~~~~i~FederolReturn dated llrN':5 LT~-oid.7.17111'
3.Amou~t of credit for State death taxes•.'
Estate of:T\I~1.M·TJ RP.'.
Date of Death 3·,;.69 .,
County LtlP'S/1 '''''C'1TM -r:D 1.\7 j't,j."3
Bureau File No.(,3.G7 3lf0
$==::::::::A=J/.J=N=}e....=·=:f.~~....,'-.
--...-..
Amount of Interest paid
$,---~---
(TITLE)
'Amount of Tax paid
$,----------
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Date of payment',::,·,
.'..
5.·Norma'-'nheritance taxes paid to other States
6.Total Inheritance tax credits (4 ...5)
9.Balance of Penna.Estate Tax due (7 -8)
7.Total liability for Penna.Estate Tax (3 -6)
~8.Less:Previous payme~ts on 0/c of Penna.Estate Tax
.4.Penna~Inheritance Tax ·due and!or paid
Prepared by
11.Balance of Penna.Estate Tax and interest due as of
10.Interest due from __~,--_to @6%per annum
.:---
.-.....
Reviewed a~dapproved by~__~__~~~~__,~=
(NAME)lTiTLEI (DATE).•,.-,~"j::'.
hoT:.ToR1'i'{h1(44!t1~1 uP"",E',,-q~I..~r/~oF~'treoJ"'"A~~Tu"R~·:.~::l.
o",rl ol.S <a Th<.'F)d"/l~(1drws.rt')t,..,rs.fi~cL ,~Sc"'.JL&L.~G.rn~,Dt(";o,...,..;;;:
h1aJt:Gt~S o~~J.O.C7"P1,l1'It TIt,DQl{beFOile;ht;u D~q~Th~s...G,~T~l(H~(;:'~$:::
'oar 'kP"~T'4 .\.,The :r'\t·LT~RIiTU1\...Ci.,~Ql\~S;..tk:J''"eTTaT~1.(~d~l\..·i·~;~
6t.t'".::p"'l~@jo'Ta..('~-raj.Low.5 a supPL..R'·jt"et'~""'~;f.4nl.b~F·Uet 0')'\~,.~~~~~
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.'.,".-..~,---."'---;'-.-
...1''\Vlfereaa,Inez }of.Iurri"'\lateof Monongahela ,,
iIi the County of WasbipgtPll,.Commonwealth of Pennsylvania,having died on
the',11th day of Harch 19.-.fi9,seized a;nd possessed of an estate
subject to Inheritance Ta.-x under the laws of ~he Commonwealth of Pennsylvania;
Therefore,I,Andrew J"}1erya,Di st 0 Supv......,~~uly appointed according to law,.
•having-been designated to make a fair and consdonable 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 tHe the following appraisement:.
-jURE~U OF COUNTY COLLECnONS·.....
HARRISaURG,PENNA,11127 ..,.~.,..,
~;t;~U),t;.NT .1l'U:iz.;lliTANCETA-X-
APPRAISEMENT
,~.:..,'".:
,COUNTY _...';..;.~'I;;;a,-=::;:..::·n=i-n~g;,;..t~9~D~__~f"':·5...-/;f.
~.~.63-69-340 ~FILE NO._--:-.......~j
.......
'.~'...
.,In the event that any future intere3t in tl'J.s estate is transferred In po3.Sesslon or enjoyment to coilateral heIrs of the decedent alter
the·exp~t.1on·of any estate for 11fe or for years.the Commonwealt.'l hereby elCpre&sly reserves the right to appraIse and assess transfer
1nheritance taxes at t,he lawful collateral rate on sny such future interest..
Dne,llIlion 01 A...I
Supplemental Return
Picked up from Schedule G.of Federal Return 706
Transfers:.
Unit
ValuOl I
$
AIIII,aihm.nl
Nad.for I"h.,lla"".
Till·PU'IIO'.'
~...
3-10-69
3-10-69
Mar aret F.Toretti -Siseer
}~rgaret A.Collinet ~Niece
$10 000.00
10,000.00
20 000.00 .'20 000 00
:':>
~-------..,.....,------------------------------ll-----f+--_........"---t---.,_...
---------'------~-------------------------1i-~--*....---.;....-+--F·.I .
,Total 20 000 00
~,I
1--------------:.----------.-----------_:_-:-.-_--""11-----;+-----_-1---..
ji.
Having ~en duly sworn according to law,I do hereby certify that ~he above appraisement is made in con-..t,n "':!:liJ.1 7 7formit-j with law on thb(62t<day of .Q ~'.'.;.:sJjLii 19_·_~
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19 77
11,1969
No.
Vol.,'37
63-69-340
!vIa.rch
Dccea.ud,.
RESIDENT INllERI1'ANCE TAX APPRAISEMENT
La/c of
Mononga.hela
Estatc of
,DEPARTMENT OF REVENUE
Inez H.Turri
i"".;:t :~~,I~,)~j~\fu;}~1;~i:;~<t·.i,:Supplement~li~~~i'\:~"'"'..~,."""'c':,:
• .".'~{~~;;,~,-{~.;~}),r~_J:l~:·::..~,,';",:'~:'-~:~.~":'..'\Vnsh~ngton';'".....'"County
BIl/eyed mul clllJrgcd,
Appeal fPOHl Appraisement,
Received,
Amount of taxdl/e,$_
Examillcd and'Approvcd,_'- _
Wrote aoo.lIt AppraisclHc'lt.
Datc of DcalJr,
Appraiu/Ilcnt·Docket
pdge,198-3
Filed in Register's Office,Feb.16
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WILL OF INEZ M.TURRI
;,
,----
I,Inez M.Turri,of the City of Monongahela,
Washington County,Pennsylvania,make and publish this my Last
Will and Testament,hereby revoking and making void all former
~~.'..
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Wills by me at any time heretofore made.
1.I direct that my Executrices shall,as soon as
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conveniently may be done,pay all my just debts and funeral
expenses.
.(f114S6,~
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2.I direct that all my household goods be 'distrib-
uted to my niece,Margaret AnnCollinet.
3.All my jewelry and articles of personal use,
except household goods,I give,devise and bequeath,equally,to
my niece~Margaret Ann collinet,and to my.niece,Janet Lee
make the following bequests to t~e,persons
hereinaft.e+:'/named,f,ree and clear of all State and Federal
\1
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Inheritance Taxes:
.:(a)To my cousin,Orlando Meru'si i the sum of One
'rhousand ($1,000.00),DOllars.
(b)~o Mafalda G.Ferrari,wife of Louis Ferrari,
,
the sum of T\venty Thousand ($20,000.00)Dollars •
.(c)To the First united Methodist Church,
Monongahela,Pennsylvania,the sum of One Thousand ($1,000.00)
Dollars.
(d)To my cousin,Dolores Jones,the sum of One
Thousand ($1,000.00)Dollars.
.(e)To my cousin,Diano Merusi,the SUI'\\of One
Thousand ($1,000.00)Dollars.
(f)To my aunt,Tina Merusi,the sum of One
Thousand ($1,000.00)Dollars.
(g)To Mary Ellen Tatro,the sum of One Thousand
, I
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($1,000.00)Dollars.,-~;
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(h). I will and bequeath the sum of Ten'ThQusand
($10,000.00)Dollars to my step-grandniece',Mich'elle'Collinet.
,,
In the event that the said Michelle Collinet'h~i ~~t ~ttained,.'".
,"\'I'
named,in trust,who shall have all the 'powers,and',dtlties herein-,
her majority at the time of my de'ceas~','I'direct:-that",the said
J ~~,'f ..~\
legacy shall be 'paid to the Testamentary Guardian ;he~~-!i.tlC\\fter
after enumerated.
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This trust shall be determin\~dw.l1eri,the said
Michelle Collinet attains her majority>",
,,
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I will and bequeath't'omy sister,Margaret
.•.J ..•
Toretti,the sum of Twenty Thousand'($20',000'0 (0).Do~lars ;and I
..,
direct that my Executrices shall pay said leg,~~y as.so,pn,after
my death as the administration ofmy~state shall permit the
",
payment thereof to be made.
(j)I will arid bequeath Itd'myniece,Ma~garet Ann
Collinet,the sum of Twenty Thousand ($20,000.00)D~tlarsl and I
,.~.
my death as the administration of my estat.e s.hall permi't the·
direct that my Executrices shall pay S~i,d legacy~as,sobn:after
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payment thereof.to be made~
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(k)I will and bequeath.t~my niece,Janet Lee
.';
DeLuca,the sum of Twenty Thousand ($20,00Q.oOr Dollars"and I
- I • •
direct that my Executrices shall pay said legacy a~,soon after
my death as the administration of my estate shall permit the
payment thereof to be made.
(1)I will and bequeath t.O i:he Trus1;ees.of my
Estate,in trust however,the sum of ~hree Thous~nd (~3,606.00),.'.,'.,
",
Dollars,to invest the principal and suc'h income'~as r.naY "be
unexpended,and to reinvest the same ,fiom2:tirn~·,,·tC;··:'t.£rite·,·iIi .such
••- ,•...~"'i
securities or investments as said T:r:ustees may deem rnost.
~dvantageous:to use the income therefr6mfor the~rnainte~~nce and
upkeep of the burial plot of myself and my husband,:'Andrew K.
Turri,in the Monongahela Cemetery,and for thepi.lrpbse of keeping
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~3~nd·maintaining the monument erected,'therewn'in ,a ,clean'~~ryd
d ')~.
substantial condition.
j!;5.
I
All the rest and residue of my;~state,'If~al,
personal,and mixed,I give ,devise,an~p,¢qq~a:.i.h·untomYTrustees,
<.,~"'•......r •
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....s'.
hereinafter named,or theirsuccess·o'r;s iip'Trus't/,f<;>r the.follow-'I
ing uses and purposes:
....'\..
(a)To invest the princ~p~ltand such"li'fcom~'~s
maybe unexpended and to reinvest:the'sarile,",it6m (~i~E;':'t~r'time ·in
such stocks;bonds,mortgages,securi~ies'9f "ot:her<piCSE'eity as
•">\:.,'",,'",-~.'"...~,"(.
they may believe advisable ,not being'limlted."to:;classes'/of:. ...-,:'-..'
,.,'."_~.i j .-
securities or,investments in which Trustees are,'authori:zedto,.,:~-','
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to':
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,
'invest Trust'funds under the laws of the Co~onwealth o~Pennsyl-
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(b).To take'and retain as';·.anirivestment.~.without:'>:'"..''.-',-!',.'::~'':,..,:'<.
any duty of diversification,any ~nd allsed~rities:and,'other
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property,real or personal ,received by s9-i'd:,T~ustE;es;<~r,their
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"successors,from my'estate.''"<':,':':':.:'".'..",..,,:,<.<!,-;~,.<'!"~";~':~:'\;;:'..;..~:.',',,..
(c)To pay fifty per'ceni:'''(50%')':o'I ~the,'Ii~'t <income
~..,.,;-'\...'-'1 ~,".:"',~,'-,
I "• .from said Trust to my sister,Margaret ';t'or~tt:.i.,'in qua~t~rly
......".~;~,'.,",
installments,for and during the term of ;h~~n~tu:ta'l life·and,in
addition thereto,~pon the fifth anniversa,ry of my 'dea.th·,to pay-,.-,•.
to her the'additional sum of OneThOtls~ndd$I',qOO:OO)~D6Ilars
.~,".,':;.l::=.~, "~,."--_""'-.~:,.'.,fO".'
from the principal of said Trust,and a lik~~and equ~[~sum bn the
,
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anniversary date of my death every five years.therea,fter~·"In the
."',-event that fifty per cent (50%)of the net income from'the'Trust
...
herein,established shall not equal the sU~"ofTh~e~au,ndre4 Fifty..':....,..,..Y:'".'...'.,"C''-
($350.00)Dollars per month,then,I doherebY·direct.tha.t my..."
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Trustees shall add from the 'principal "of 'my(,est:ci·t:e:,isuCh'sum or
"";':'",""''''v,'.\,
sums of money which,together with fifty~e~cent(50~)o~~he net
income therefrom,shall aggregate the sum of Three Hundred Fifty
....:,';.r .~.'
($350.00)Dollars per month.Upon the death of my said sister,
Margaret Toretti,I direct'tha.t,the lncome ifrom,',saia 'T:rustshall
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~;lbeequallydividedbE;!tween my twonieces,MargaretAnn Collinet-----".
and Janet Lee DeLuca for and during the"term'of theirrespective__7"
natural lives.In the event of the death of.thesaidJanet Lee
DeLuca,the net income payable to her during her lifetime,shall
then be distributed to Margaret Ann Collinet,'or her'i~sue;and
in the event of the death of the said Margaret Ann Collinet,the
income payable to her shall be paid to my grandnephew.;.Charles
Edward Collinet,subject,however,to the provisions hereinafter
,;'.
stated as to the termination of said Trust.
(d)To pay thirty-five per cent (35%)of the net
income from said Trust to my niece,Margaret Ann Collinet,in
I ,,quarterly installments,for and during the term of her natural
life and,in addition thereto,upon the fifth annivers·a·ryof my
I '
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death,to pay to her the additional sum of One Thoulfiand ..(.$'1,,000.•00)
Dollars from the principal of'said Trust,and a like and equal
sum on the anniversary date of my death every fiv~years there-
after,and,upon her death,the income payable to my said niece,
Margaret Ann Collinet,shall thereafter be 'paid to my grandnephew,
,I
Cha~les Edward Collinet.
(e)To pay fifteen per cent (ISt)of the net
income from said Trust to my niece,Janet Lee DeLuca,in qudrteriy
\-,'.
installments,for and during the term of her natural life.and,in
additio~thereto,.upon the fifth anniversary of my death,to pay f.\.~.
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Collinet,or her issue.
(f)In the event that my sister,Margaret Toretti,
my niece,Margaret Ann Collinet,and my niece';Janet 'L~e DeLuca,
shall all predecease me,then,I dire~t that the income:from ,said
upon her death,the income payable to my said niece;'Ja~et Lee
DeLuca,shall thereafter be paid,to my nieC'E~';;;~'Marg~;el"'ltrib;,
to her the additional sum of One Thousand ($1,000.00).D~llars
from the principal of said Trust,and a like and equal~um on the
anniversary date of my death every five years thereaft,e~,and-,'
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Trust shall be paid to my nephew~:CharlesEdward Collinet~
(g)The Trust herein established ~h'al1 coritinue
during the lifetime or lifetimes of the saiq Ma~gaiet Toretti,,
Margaret Ann Collinet and Janet'LeG DeLuca,.Upon,the,qeath of,
the survivor thereof,the principal of said trus t e,,together with
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I''any accumulated income shall be paid to:the,said,Charles "Edward
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Collinet,provided,however,that 'he :shal1'h'civ~att.alried the age
,,
of thirty (30)years.In the !=vent t'hat',he"ishaI1 not 'have
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attained said age,'the trust shall be cOI\tinued unti'l'such age
has been attained by the said Charles Ed\vard·CQllinet.
(h)In addition to the aboveprovisicms,the
Trustees shall pay,for the bene!it of any b,~neficiarif;~named in ,.'.
subject to or liable for the debts,liabilities,c!edit,ors,
• ,"."" . :.',:.',,l·tassignments,pledges,contracts',or'antJ.cl.patJ.ons of 'any'benefi-
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"peither,the'income from
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shall in ~ni way become
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(i)I hereby direct that
I direct my Executrices apO/Q.rTr~:s·t:e.es":t::o~"p;qy"all,':iJ'-,'..
6.
Inheritance,Estate and Legacy Taxes tow~:i.ch'my es'tbite(drthe
said Trust fund,nor the corpus thereof,
ciary named in this Will or Trust,or'any 'p~r'sons who'sh~ll acquire ,I
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an interest therein~under the terms hereof,,~or to any'attachment,"
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or execution for an¥claim of,any kind oi·fta£ur~~~:1~
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transf,er of any property hereunder mayb(3,'sub~e.cti alid,to charge
'such taxes as a part of the expenses of ad~irii,st.f:~ti·~n:~:,e,~cept,
•."_~';,;t ~:,~,,.~.:~~_~,~:.,.',.~•.'~~~'~i •','
however,that in the absolute discretio~~,P::~c.,~y,.'E~ecu:t:.r,i-c;es and/or
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\.'•.I 1,money is needed,including hospitalization«rne~i9~,;a~~~ntion,
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and relief from emergencies anddistrel:l's;.','"',,.
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,said Trust,so much of the principal a,nd/or inco,me'from said Trust
as in the sole discretion of the Tru~tees may'~;e'~ecessary to.~.'..
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provide for the welfare,maintenance ,andsupport,6f the said
,beneficiary,or beneficiaries',and such'amounts'as;maybe'necessary Wi
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",to aid such beneficiary,or benefici~rie~~~'<'iri~dY'~';sltuationwhere.',,;,'
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Trustees,such ta~es may be paid imm~diatelY,'or the payment
of taxes on future Or remainder interest~aYb~po,stpo,ned until..'~
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the time possession .thereof accrues to·the,beneficiiaries,in
which event such taxes shall be p~Aid,b,~;~~,~'I'r~~tE.7es,:out Q,f t.h,e
,,~.
principal of the Trust..I
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7.I hereby authorize my'Exec'utrices :;~nd/or Trustees
to convert into money any real.estate.OWned·7iby.·'rne':o~·;i;l"which I .,'j'
. .-ii".',,''l',,;:~,~"V'!:;'·.~:.,.",
may have an interest,and for suchpu:r;PO~E;S",I dp'{l~r~by,autho-
rize and empm...er my Executrices an~/~~'Tr:~~~es~',Bo,"~~,~~f:~ndconvey,i
",in fee simple,all my real estate,iril'\'lh'O.l~;'cnr":'in,,p~j:;~~;",either
,(''-f:'.-·..\'.~;<~,~.",:':."
public or private sale or sales,without'any l:labj)~,.i~Y-,,'to the
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purchaser for the application,'nori'''::applicat±on "or"",.llli;~:'::'ap~lication
,',..,';"~:\i;;,,!:,~.i ':'I •,
of the purchase money,and to execute ,and"de:J.ive.,r,'aa.l",'.s-uch deeds'
..if·::.iT ..j~-$,'''S_-':~,··l\--<·{.-··
or other assurances as I could have dbne';if:livl'~~,i·,'·~~~;pending
..'-"'i -~)/.-.~~..:.-,:..i ..r~..\~.,~~':~.'~;:>\:~.,.~.'.<.:.....
such sales,I hereby authorize and direct",my Exs'cutr,j..ce,sand/or
'=:..",.,.-,~_,•.~,'I>'.>;/".j
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Trustees to lease my said real estate",'in ~hole or in 'part,upon
,.,,'l--'.t~~....i ....'
such terms and for s.uch rentals ~as\my ~iep~;f:r;ice,s:I'~p.,~/b:f ~rJ.lstees
..~".'~'"'\.'-'~:'>:'.1.:~·"'Y,.·~".'.!.:..~":~'f
shall deem most advantageol,ls to my estat,ej,Rrovided"however,
...~~i ",~..'~_~.
that my said niece,Margaret AnnColline.t~.~'is hereh¥,given the-.~-'.."...,'.~
.?,.!
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option to 'purchase ,either my res.idence"sit'uate'at lf9 -,'1371 Fourth,!
Street,or my other
Second Ward of the
..'~-'1'"";'Y:'
house situate on Corrin Avenue',.-bothi'n the
!:..""';'•-'v",\,'",';,'\
City of Mono~gahela,·Washingto~CQunty,Penn-
l'~.''..f
sylvania,at fifty per centum
as determined for'Inheritance
...'.\..-~.~
(50%)of th~,appraised '-va,lue'thereof'
•"..;t'
Tax pu~po'se's',:~y~::,the ,C~~d~\"ealth ot
..'~-~.;:...,.
.Pennsylvania;such option t,o be exercised):>ywritten;',no'tice given.~.-.,.'
~,...J',..".""_',J",<T,"..!:~,•.,.~,:'.,..J'.•.•:
.to my Executrices within one'(1)year from thei ,dater,qf"my decease.
>•'.-'::'i-r,.
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8.I do hereby empower and direct~thatth~~estamen-
•..~.,':::r~.;<''<!~,..'"..~'-{'::;:':--'\:t-,,,.l/"_j·'~i'·'''\~~~:.<-,,,,..~::~'"Of,1"
tary Guardian of the Estate of any minor who 'shall be":en,titled to
.'
share in my estate shall distribute the net inc9~~"th,:l"'efrom and
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so 'much of'the principal as in.the sole discret±;n.o:f,',the "'said
~-'f :'...:...l;".t,'. ,
Guardian may be necessary for'the "suPPQrt;rqg.'ihten~n2e,,;:weifare
"'....,>I ;,~,
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and education of such minor beneficiary.o:i::-,ben,efi9iaJ;'ie,s«either
~,~:."....:"'~t ~~.'J',.r:",<,.
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,-
by making payment to him or her directly or to the Guardian of
the person and without liability on the part of the Testamentary
Guardian to see to the application of such payments.
9.The fiduciaries of this my said Will either as
Execut~ices,Trustees or Testamentary Guardian will have the
following powers in addition to those vested in them by law and
exercisable without Court approval so to do:
(a)To retain any or all of the assets of my
estate,or any Trust created hereunder,without any duty of
diversification.
(b)To invest and reinvest in stocks,bonds,
mortgages,securities,or other properties,real or personal,
specifically including anycomrnon trust fund,without being
limited by any statute relating to investments by fiduciaries,
(c)To sell at public or private sale,to exchange
or to give leases for any period of time upon any real or personal
property,and to give options for such sales,exchanges,or
leases upon such prices,terms and conditions as in the sole
discretion of my said fiduciary may be most advantageous to my
-estate.
(d)To distribute my estate or any trust property
to the beneficiaries entitled thereto,either ~n cash or in kind,
or partly in each,such allocation of assets to be in the sole
discretion of my fiduciary.
(e)To register investments in the name of my
fiduciary or in the name of his nominee,provided,however,that
the records of such fiduciary clearly indicate the trust to
which such investments belong.
(f)To borrow money for purposes of any trust
hereunder,-either from the banking -department of any corporate
trustee or from others,or from any separate trust herein,and
to mortgage or pledge any part of my estate or any trust property
-7-
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-._-._'"-_."--"'--'._'--'~"--""-'----.~-...._..~.--
.~•
as collateral therefor.
(g)To vote by person or proxy any investment
owned by my estate or in any trust and to exercise or sell any
rights of subscription or other rights in respect thereof,and
to participate in any liquidation,reorganization or merger of
any corporation whose investments are so held.
(h)To compromise any claim or controversy
affecting my estate or any trust hereunder;to file all tax
reports and to represent my estate in any matter before the
United States Treasury Department,to employ counsel and
accountants and to do all matters or things required in the lawful
administration of my estate.
10.I do hereby appoint Margaret Toretti and Mafalda
G.Ferrari as Executrices of and Trustees under this my Last Will
and Testament.I also appoint Mafalda G.Ferrari as Testamentary
Guardian of the Estates of any minor or minors who shall be
entitled to share under the provisions of this Will.In the event
of the death of the said Mafalda G.Ferrari,I hereby appoint
.:
Margaret Ann Collinet as such Testamentary Guardian.
+dd~hereby authorize and empmver my said
Trustees and/or Testamentary Guardian,in the event of illness,
failing health,old age,or any other good cause appearing to any
of them"to appoint some suitable person or persons to execute
the trust and guardianships herein created.In the event of a
failure to so do,I do hereby appoint the Western Pennsylvania
National Bank as Successor Trustee and Successor Testamentary
Guardian hereof.Said Successor Trustee and Guardian shall succeed
to all the powers and duties herein given or granted.
il.I direct that the probate proceedings in
connection vlith my Last will and Testament and all legal matters
i connected with the settlement of my estate shall be conducted
by my counsel:,Joseph L.Hoffmann,of Monongahela,Pennsylvania.
IN WITNESS WHEREOF,to this my Last Will and Testament,
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.;to
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Last Will and Testament,in the presence of us,who,at her
day of Febru~ry,in the year of our Lord O:1e thousand nine
Signed,sealed,published,acknowledged and declared
by the above named Testatrix,Inez M.Turri;as and for her
"
II
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..I Inez~.Turri,the,~.
and.seal this 2-1 -
typewritten on nine sheets of paper,
Testatrix,have hereunto set my hand
hundred and sixty-nine.
I.·
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request,and in her presence,and in the presence of each other,
have hereunto subscribed our names as witnesses hereto.
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SENDER:So ,ura to follow ilJlfrucfions Oft othor ,;c/o
hEASE FURNISH SERVICE(S)INDICATED BY CHECKED BlOCK(S)
(Additionalchar8e,required for the,e,uvicel)
D Show to whom.dote and address 0 Deliver ONLY
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DATE DELIVERED
RECEIPT
eceivod tho numbered article described below
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o SENDER INSTRUcnONS~Print in the space below your name.address.including ZIP Codo.Dr RETURN.,;J.If special seNices are desired.check blocklsl on other side.TO~V·Moiston gummed onds and attach to back of article.
1"'11"'1CD
tv)J.M.Maurizi,EsquireJ"Balzarini,Walsh,Conway &Maurizi
Ie 3303 Grant Building
Pittsburgh,Pennsylvania 15219
D AIRMAIL
~EGISTE.RED NO.
Value $J_t l..Special $I~,-.Delivery
I Reg.Fee \~'~-"r-:>-~:::?!-~-~-~u~-i~t-$---'--:----'---::-I
.Handling $Restricted $
Charge Delivery
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I'I •Sf..VE THIS RECEIPT FOR REGISTEREO"'MAIL
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\.COVERAGE-Domestic insurance for registered mail is limited to
'(.1 )'the value of the article at the time of mailing or the cost of reo.,..placement if lost or totally damaged,or (2)the cost of repairs.
Coverage may not exceed the limit fixed for the registry fee paid.
Consult postmaster for additional details of insurance limits ;and
coverage for domestic registere'd mail."
FILING CLAIM":"'Claim"must be filed within 1 year fro';'the d~Je of
mailing.Present this receipt and submit evidence of value,ciSst of
repairs,or cost of duplication.
FOREIGN COUNTRIES-Consult postmaster as to insurance cover-
age on registered articles addressed to foreign countries.
1.-GP.O.:1974-535-543 •
PS Form 3806,Mar.1974