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Home My WebLink AboutOC1969-0540 - ESTATE OF HLIPALA!o 8-~1-~~ i\ffi~nuit ®f fxrrutnr ®r A~ministrntnr t;tatr nf J.rnn5ylunnin, t 99: C!Lnunty nf llla5~ingtnn \ Personally before me, the undersigned authority, a .................................................................................. ..in and for said County and State, appeared ...... ~?..~.~.l?.~ .... ~.~-~P.~.~~ ................................................................................. who, being duly , sworn according to law, deposes and says that he is the ::l§~~l{~administrator of the estate of :!:! ~ ,. ..................... ~.~.S:P.:9.-.~.!. .... ~.~ .... g.!.~P~.~-~ ....................................... deceased, that the foregoing schedules constitute a .c, oo· !II/ ' h 1 1 ' 1 rf: ~ ~ complete inventory and appraisement of the real and personal estate of.. ... M.+...~ .... Sl-.§ ....... f..~ ..... H .... JJ?.~ ..... ca. ........ , g $ f deceased, except real estate outside the Commonwealth of Pennsylvania; that the figures opposite each item ;f :P c3 of real and personal estate in the foregoing schedules are determined and stated by the undersigned to fl. JJ § be the fair value of said items as of the date of the decedent's death, based upon a just appraisement of each 2 '$ -~ item made by the above named Executor Administrator. ffJ ';: '9 S d b 'b d b f . h · I~ ~ l ~ ~ " '-'.l .s: S: worn an su scrz e e ore met zs........................ (1:! ;;::: •.0) • X. ~ 1 J day of ........ ~-~ .......... 19 .. .?g .. , ...................... ;. .... ';ji"'"' ....... Ad;i~i~t;~t~; .......... .. ~ i ................... f..~ ............................ ~~............................ . ~ ' ADDITIONAL INST CTIONS 1. An inventory must be filed within three months after appointment of personal representative. 2. A supplemental inventory must be filed within thirty days of discovery of additional assets. 3. 1 Original and 2 Copies and 2 RCRI-34, Under $10,000; 1 Original and 2 Copies and 2 RCRI-33, Over $10,000, including Copy of Will; 1 Original and 3 Copies and 2 RCRI-33, Over $50,000, in- cluding Copy of Will and copy of Federal Estate Tax Return. REFERENCE FOR ADDITIONAL COPY Act of 1947 P. L. 513 Sec. 5.2, 72 P. S. 4844.2 lbturutnry aub ~ppraisrmrut of the goods and chattels, rights and credits which were of ....... Mi.chael ... F. ...... Hlip.ala ............................ Jate of ...... W.ash.i.n.ca:t.Q.U .......................................................... . Washington County, Pa., taken and made in conformity with the above affidavit. REAL PROPERTY: NONE PERSONAL PROPERTY: Proceeds from settlement of claim through Ohio Courts, less expenses Net proceeds from settlement of Workman's Compen- sation claim v-Social Security lump sum death payment Death Bene·iits from United Mine Workers Net value Lakewood house trailer, subject to in- cumberances TOTAL: DOLLARS CENTS 629 90 1,948 22 250 00 350 00 -.. ~- 441 91 $3,620 03 J. ·-.'-1 ' . c L FORM 67 REV. 1-50 REG. WILLS ~ppliratinn fnr 14rttrrs nf ~lltttinistratinn nn thr Estate of ......................... ~!£~~~ .... f. .. ~ .... ~J.?.~I:!~ ......... -................ -............................................................................................... .. late of... ......... :W..~.~h.~ngtQ.TI.t ..... W.~.!?.h:!.TI9:t.S?.D-. ... .G.Q .. ~.A ..... .r~ .. ~ ................. , Deceased. Before the Register of Wills of Washington County personally appeared ............... \!..Q.~.§P.h ... H..!.~P.~.J:~ ................................................................................................................................ .. who, being duly sworn deposes and says that ........ .-~1J~.h.~~.! .... f. .. ~ ..... ~.!J:.P..~.!.~ ............................................................... .. age .. §J ......... , having ... h..!.§ .... last family or principal residence at.. ........ ~.4..Q .... Q:t:H1.9.S..n .... ~Y..~n.~~ .................... .. (Street and Number) ........................ W.~§h.:!..n.9.t..9.P.: .................................................................. , Washington County, Pennsylvania, died intestate (City, Borough, Township) at... .. M9.f..9.~.n:!::9.:w.-D:.f ..... W..~ .... .Y.~.f.gJ.g:!.~ ....... , on the .. ~ .. Q .... day of.. ..... .f..~.f?.f.:g.~.f.Y .............................................. .. A. D., 19.~ .. ~ ........... , at.. ... !..~:~:C ............................ A:: .... M., possessed of personal estate to the estimated value $ ... V.nJ5..TIQW.TI ........ , and of real estate in the Commonwealth of Pennsylvania to the estimated value of $ ... N.9..TI.E2 ................... , situate in ............................................................................................................................................................................. .. The names· and addresses of the decedent's surviving spouse (if any) and other heirs including heirs by adoption) are as follows. REJ,AT-IONSHIP RI<JSIDENCE J ...... g,:9..~.~P.~ .... ?..!J:e~.!~ .................................................. §.9..n ........................ JA.Q .... P.~D:5:.~fl:. .. ~Y..~.~ .. ( ..... W.~.§.b.J:ng:!::9..n, Pa • ..... W..t1:J . .!.?.I}X!.. .. tl..!JP.S.J.~ ................................................ §9..t1 ......................... W..~Y.~.~§.P:g.E.9:.r ...... ~~ .. ~ ............................................ . :::::!~::::::::~~~:=~:::::::::::::::::::::::::::::::::::::::::::::::::::::. ·:::~:::~~~:~~::r::~!.~:::~~:::::::~~!.::.::::::::::::::::::::::::::::::::::::::::::::::::::::::: ..... !!.9..~-~ .... g~~E:E.~.~ ......................................................... P.~.~.<J.~~.~E ........ ~.?.E.~.~.~.!-.... .9.~.~.?. ..................................................... .. ..... Ms..x:.J.:~ .... ~~.ll.§.Q.U .......................................................... P..~g,ght..~;!;' ........ M.~~.mJ..~ ...... f.!S?.f.J§~ .............................................. .. ..... :::~:~·:···:!~::!·L........... ····· -~!~·~;::~··;·~~·;:::!~:·e~:~·-'·······-· · -·· That deponent is over 21 years of age, resides at ..... ;H·.Q .... P.'!J.D:9.s.n ... AY.§.D:~l§ . .c ............................................ . ......... ~~.~~.~.~9.:~.?.~ .. ~ ..... !?.~.~~.~Y.:~Y.~.~.~.~ .................................................................................................................................................. . is a citizen of the United States and a resident of Pennsylvania, and respectfully applies for Letters of Administration upon the Estate of said decedent, no letters having been previously issued thereon. Swom and subscribed before me tbis .......... 2.X........ . ................... -................. ~ ...... ~ ... .. day of... .................. I?.LH ............... _ .... ~~ REGISTER COMMONWEALTH OF PENNSYLVANIA } SS: WASHINGTON COUNTY, And now .... Q~ .... 2J.. 1U. .. , comes ................... : ................................................................................ .. who being duly sworn doth depose and say that... ........................... will well and truly administer the goods and chattels, rights and credits of ...................................................................................................................................................... , deceased, to the best of .................. skill and judgment in strict compliance with the laws of this Commonwealth, mind- ful of the laws relating to inheritance taxes. Sworn and subscribed before me this ....... ~.£ ....... .. day of .................................. ~ ................ , A. D., 19 .. f:?..f... ... .. REGISTER .. 1,. .; ~ !J7f )e .tf'5-?~· .,s-¥0 APPLICATION FOR Letters of Administration ESTATE OF ........ ~!.9-~?.!:! .... f..~ ... )!~Jg~.M: ............................ . Deceased R $ ............................. . Letters...................................................... q .f!.!!-- p $ ....... !.. ................... . ::::i:i~:::: ~ ~ . ~/.It~ .. $ ................ ~ .. I ......... $ ..... / .................. . \ Renunciations ............ $ ............................. . ............................................. ~ ................ $ ............................. . o:.n (.0 Total... 6r~' 0"7' m -rj> :::: • :E:;o .....:.. r=z LAw-OFFicO ro 0 . (/) " . BLOOM, BLOOM,• ROSENBERG & BLOOM ~ . 200-210 WASH~TON TRUST BUILDING WASHINGTON, PENNSYLVANIA 15301 Attorney ~2 ~~t3 ?7s- ., I Estate o£ . . j\i:J.: q~)\~-~ ... F..~-)I~ :J.:. J?.l\~ ....... D ... e .. c.e .. a. s .. e.d.. } No ..... h · t p ......... of 19 ........ . late of .... W~.E3.:1:!19 .. ()11._,. ~· ....... , KNOW ALL MEN BY THESE PRESENTS, That we, ........ ~9.l3.<=PP .. JI},_i,p~f.-~ ... -~.11..4 ...... ~~~ .. ~e~. ,S.~.~-~~ s ... ~:~.cl.El ~ ~-~-¥. .. ~~cJ .... ~-~-~:r,a?.~.l. ... ~ o • ..... --~~ ~-~ ~-IT.I()_J:'.€l.~ ... lV!.Ci.~----~~-r..€l.~.Y.... ...... ..... .............. . .................................................................................... . all of Washington County, Pennsylvania, are held and firmly bound unto the Commonwealth of Pennsyl- vania, for the use of those interested in the estate, in the sum of ...... F.'.i.Y.~ ... :tJ:j.,J,pQ._:r.~.4 ............... Dollars, to be paid to the said Commonwealth, to which payment, well and truly to be made, we do bind ourselves, jointly and severally, for and in the whole, our heirs, executors, administrators, successors and assigns, and each and every of them, firmly by these presents. Sealed with our seals and dated the 28th • day of .................. Apr.i.l ................. A. D., one thousand mne hundred and ..... !3:i. . .JC.~.Y .. N..i.P:(3 ............ . THE CONDITION OF THIS OBLIGATION IS, That if the above bounden . ... . ........ . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . .. . . . . . . . . . . . . . . . . . . . . . . .J..o.~-~-PP. ... ~J.i.P.~. :1..~ ...................................................................................... . Administrator or any of them, shall well and truly administer the estate according to law, this obligation shall be void as to those who shall so administer the estate; but otherwise, it shall remain in force. Sealed and delivered in the presence of: ~0_ __ 1!~-~- ..... (SEAL) l'tatrmrut nf ~urdu I, --------------------------------------------------------------------------------------------·-·------------------· surety in the sum of $--------------------------------on the administration bond in the estate of -------------------------------------·------------------------------------------------------------------------· say that I reside at ---------------------------------------------------------------· Washington County, Pennsylvania; that I am the owner of real estate, the title to which is in my own name and duly recorded, situated in .................................................................................................... , Washington County, Pennsylvania, worth above all encumbrances $---------------------........................... ; and that I am worth the amount expressed in said bond, over and above my just debts and liabilities. ~------------------------------------------------------------------------------------------------------------------------ P.O. &tatrmrut nf &urdu I, ---------------------------------------------------·--------------------------·-------------------------------------· surety in the sum of $--------------------·---·-----.. on the administration bond in the estate of ......... _______ :~----------....................... _ .. __________________________________________________________________ , say that I reside at ...................................................... -----------------------·------------· Washington County, Pennsylvania; that I am the owner of real estate, the title to which is in my own name and duly recorded, situated in .................................................................................................... , Washington County, Pennsylvania, worth above all encumbrances $------------------------------------------------: and that I am worth the amount expressed in said bond, over and above my just debts and liabilities. ·································-······························································-························ COMMONWEALTH OF PENNSYLVANIA, } ~ S~: J WASHINGTON COUNTY, ··---·------------------------------------------------------------------------------------------ Street P.O. And now ......... , .............................. 19 ............ , comes ............... -....................................................................................................................... . who being duly sworn, says that he is acquainted with the financial standing of the securities to the within bond; that the said obligors have each executed the said bond and that the sureties thereto are the owners of real estate in their own right of value more than the penal sum of said bond over and above all incumbrances and exemptions. Sworn and subscribed before me this _______ ................ -.... - day of -------------------------------------------------------------............... ------A.D. 19 ......... . ·-----------------------------------------------------------------------·----------------------------- J Co. II 1374 No .... ~~-69-540 ----------------- A~miui.atratinu 1Bnu~ IN THE ESTATE OF .... J':'U~HA.EJ:. ... F. .•.... B.L.IJ?.~-~-----··········· ..... And now .... Apr.il .. ~9 ................... , 19 ... §~!... Bond approved and Letters issued to Joseph Hlipala --------------------------------------------------------------------·------(!:I ........... wb9 .. ~~~b/=~~Y. .. t~~A-.~~!:~-~-----------·· 1"'1:::0 ""0 c;>C ::0 ---r'i -en • J ......................... r~ifL~~~.'-!.~ .. ~o .....;r 1 n ..--::----:--------"""' r-'-IJ 1 Reg1ster ~3: ~5; ;:::z ro U> 5: ....... 0 V1 m 0 6 -Bond Book .... ~...................... Page .... 75. .... Atty: BLOOM,BLOOM,ROSENBERG & BL()(J{ BADZIK PRINTING ~9 DONORA .. ... ,. f ,_. ' . ~ ,.. c '; COURT OF COMMON PLEAS OF WASHINGTON COUNTY ORPHANS 1 COURT DIVISION IN RE: ) ESTATE OF: ) No. 63-69-540 MICHAEL HLIPALA, ) Deceased. ) 0 R D E R ·gft AND NOW, this P( --day of May, 1969, it appearing that Michael Hlipala, late resident of 340 Duncan Avenue, Washington, Pennsylvania, died intestate on February 20, 1969 and that Letters of Administration were issued on his Estate to Joseph Hlipala by Russell Marino, Register of Wills, on April 29, 1969; and it appearing that the Administrator has agreed to settle for the sum of $750.00 a claim of the decedent against Lorain Community Hospital, Inc. arising out of injuries sustained .by decedent on March 5, 1965, which claim was sued upon in Case No. C66-356, U. S. District Court for the Northern District of Ohio, Eastern Division; and it further appearing that Ohio counsel has requested evidence of the Administrator•s authority to execute a release for said sum on behalf of the Estate. NOW THEREFORE it is ADJUDGED by the Court that the Administrator, Joseph Hlipala, is authorized by the laws of this Commonwealth to execute such release, which shall be bind- ing upon decedent•s estate; and further it is ORDERED that no additional bond be required of the Administrator upon receipt by him of the said sum. p~ __. STATE OF PENNSYLVANIA, WASHINGTON COUNTY, ~ SS: The wii'hin named Accountant being duly sworn according to law, depose and say that the above account as stated is true and correct as _________________ & __________________ verily believe. cA Sworn and subscribed before me this ..... .!..~------------ !:1. 'n / day -af_:-__ -:::~--:~-_":::::: ROWENE EBELING, Nota~"'~ll~llc19l My Commission Expires February 8, 19 Washington, Washington County, Penna- Wa1shington County, ss: I• i' ~ --~ .-"• 1-l .... 0, 0 -1-J! ..., ((f: - d 1-li :::! 0 -!-); ~~~~---/ -------¥--------- I do certify that I have given legal ne>_!ice 'to all persons concerned of the filing of the within account in the manner prescribed by Statute and Rule of Court, as evidenced by prbofs thereof filed to No ..... fi.3.:.1/l::.1.~./.--------------· - Witness my hand and official seal this ... d~.d---~------.- day of___________ -~0.».~~-------------------------------------19 __ 1:~-- -~--~--------- Register of Wills ..., ~ t:::::J,.__. ... :::! ol 0 ..., 0 d :::! Q) 0 -~ o, <:) Clli t: .d <:) ~~ <:) \ t. ..., <:) <r: -r-1! f. 0 <r: a ~-\J I ..., ... roi -r-1! P\\ p_ '0 0 Si Q) .... .--1! J~t ~~ ..., ro: ro: 'll ::,.~J 1 •• ~ d ~ Q) Q) r;.. Pi 4 "' ~ Q 0 ~-... -r-1: ... 0 ..: ». ..., N r:.::l .--1! , 'n\H ..., t ~: roi ..., <r: E-< t \..' \.r, ;:J, . g lr)! <r: .--1! uc:c 1-E-< rtf: fl. v'' -.-r: c 'fl\L •: RtG\~)\t:.r' o~ CO <:) I i rn ~ o;. <:) r:.::l ol -~ -r-1; .,...-o~ .. d _g .--!\ r-f: \i!~SH\\'h· I ' : :8 Q)! ~ ..., ..., 11 ro! -~ -~ cvj ,.c:: ..c:! 0 Q) O! 0:. ..., .d 'i -r-1: Q)! ~ ..., ~! UJ! 0 ~ d o: '0 ci ~ d z <r: a. ,.... -- J ~ ~ I ~ I Cb I Do ~J \? ~ y l '· ~ t> 7V, '?ct. . ~ 'Sl~DlSS S!4l U! UO!lnqplS!P JadoJd au!WJa;l,ap Ol palsanbaJ Alln:J.padsaJ S! lJnO) a4.1 I \ . ~ 1) i ·' Jl' FIRST AND FINAL ACCOUNT OF JOSEPH HLIPALA, Administrator of the estate of MICHA.EL F. HLIPALA, Deceased The Accountant is charged with the following As per Inventory and Appraisement $3,620.03 Total Assets of Estate ~.= = - - - - - - - - - -$3,620.03 Total Credits Claimed by Accounant - - - $ 2, 610. 40 ' Balance for Distribution------------$1,009.63 ~ The Accountant claims credit for the following: Abel Funeral Home Joseph Hlipala Joseph Hlipala Joseph Hlipala Joseph Hlipala Joseph Hlipala Joseph Hlipala Funeral expenses Reimbursement for trailer rent pd for " ,, " ,, dec'd from 8/17/661hru 3/22/69 for fuel oil paid on behalf of dec'd from 12/1/66 thru 2/12/69 for Rt 18 mobile home repairs for trips on behalf of estate for moneys advanced dec'd for trip to Florida Administrator's fee Bloom, Bloom, Rosenberg & Bloom Attorneys' fee Russell Marino Letters of Administration F. J. Buckley Admr. Bond Russell Marino Inventory Russell Marino Account ' $ 1,048.00 V' 525.00 / 56.04 74.36 v 113.60 v 434.00 v . 140.00 v 181.40 v 10.00 \/" 10.00 v 3.00 15.00 $ 2, 610. 40 II Observer -Reporter WASHINGTON, PENNSYLVANIA PROOF OF PUBLICATION In compliance with the News.paper Advertising Act of 16 May, 1929, P. L. 1784, as amended. Commonwealth of Pennsylvania, County of Washington, SS: ........... . Personally appear·ed before me, a Notary Public in and for said County and State, .... Ric..b.~.r.4 .... S..~ .... C9.W~P. .................... , who being duly s•worn according to law, deposes and says that he is the --~~-~-~-~t~~Y ............... . of the Observer Publishing Company, a f'iennsylvania corporation, and its agent in this behalf; that the said Company is. the owner and publisher of the Observer-Reporter, succ•essor to The Washington Observer, established September 18, 1871, and The Washington Reporter, established August 15, 1808, a daily news·paper of general circulation, printed and published and having its place of busines·s at Washington, Washington County, Pennsyl- vania, where it or its predecessors have been established and publishe-d continuously for more than six months prior to the publication of the notice hereto attached; thrut the printed notice or advertisement hereto attached is a copy of an official advertisement, official notice, legal notice or legal adve·rtisement, exactly as printed or published in the Obs'erver-Reporter in its regular editions on the following date or date.s; ........................................... . .................... Apr_i1 .... 27 .. , ..... May_ .. 4 .... an.4 .... l.l., ..... l9.1.Q ............................... . that neither th!e affiant nor the Observer Publishing Company is interested in the subject matter of s·aid notice or advertising and that all of the allega- tions of this affidavit as to the time, place,:9jd :haracter of publication are true. ~44-~ Sworn to and subscribed before me this . .ll.. .. day orMay .... l.9.10 ..... . ~~:!~~~~~~· \'/AS:-11 :rG"lOil, \i 1\Sh i llGl o:~ COUNH MY cor,;MISSION EXPIRES MAY 6, 197Z Washington County Reports 6i3=598'!FR=Jiiii~=FN=&I"H'EE"F Washington, Pennsylvania (PUBL.ISHED BY WASHINGTON COUNTY BAR ASSOCIATION) PROOF OF PUBLICATION In compliance with the Newspaper Advertising Act of May 16, 1929, P. L. 1784 Sec. 3, paragraphs (3) and (25). CoUNTY OF WASHINGTON ) STATE O.F PENNSYLVANIA J 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 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 t'his 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 the following dates: .--- .......... !.\P.E.~.~---~2.? .... ~.?..?.g __ , .................................. . .......... May ... :Z., .... l4.~ .... l.9..7..0 .................................. . 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 . • • • • • • • • • • • • • • • • • i 1 HLIPALA. MIC~L F., Dec'd. i ; Late of Washmgton, Washington, ·. County, Penna. ' I Administrator: Joseph Hlipa:Ja, 340 : Duncan Ave., Washington, Pa. 15301 · Attorneys: Bloom, Bloom, Rosenberg I ' & Bloom, 200 Washington Trust Bldg Lvvashington, Penna. 15301 ·• , --~ -~..J that the affiant or the corporation in behalf of which he is acting is not interested in the subject matter of said notice or advertising and that all of the allegations of this affidavit as to the time, place}!l ~racter of the pubn are true. t!JiazLi!r.J. ........... c~~-·····~____-/ Ed1tor Sworn to and sub~cribed before ~ 14th · May .---...... !~~y.day of... ..................................... , .. , 19 ...... .. ..... /Ctrz:t:;...d..L~~-.(~ ... k~ Notary Public J(ATHERINE C. NICHOLAS, Notary Pubilo: • Washington, Washington ~ .• Pa. '' My Commission Expires November 1, 1973 .r 3: n i= < )::o z f'"l :1> 3: :I c: 0 ;:o ::u "tl z :I: • f, fTI .:< -< 1 Ul n :1> )::> -1 ;:o • r-::0 :1> 0 . ::: r-r- ~ "tl :I: r-r- ::0 (/) L--- ~ 3-(oy-s+o IN THE COURT OF COMMON PLEAS OF WASHING TON COUNTY, PENNA . ORPHANS' COURT DIVISION IN RE: ESTATE OF MICHAEL F. HLIPALA, Deceased. EXCEPTIONS TO ACCOUNT OF ADMINISTRATOR " ~ ::'': ---· . ' \ <#II' ''· -· (.'1 ..-. ~-~ .::__ ;;, --,---' - ' . , r ' '-.... [ ....:_; ~§ . ---.... --..:! j '·' --\.:J ~\'f\~ r- ::? ~ :...~ t..n rv MciLVAINE, MURPHY, CARROLL & PHILLIPS ATTORNEYS AT LAW 33 W. BEAU STREET WASHINGTON, PA. ," '1:.;! -----------;c;--------------------------------------------, IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA ORPHANS 1 COURT D !VIS ION IN RE: ESTATE OF ) ) MICHAEL F. HLIPALA, ) No. Le 3-~ 9~1:: ) Deceased. EXCEPTIONS TO ACCOUNT OF ADMINISTRATOR / 1. Objection is taken to the payment of funeral expenses in the amount of $1,048.00 as there should have been a credit for Social Security and United Mine Workers' death benefits. 2. Exception is taken to any reimbursement listed in the account to Joseph Hlipala, and proof of payment with funds of Joseph Hlipala only is demanded. I . ' 3. Proof of the gross amount of the settlement of a claim· through Ohio Courts, and the settlement of the Workman's Compensa- tion claim is demanded to determine how the net figure was arrived at in determining the value to be placed in the inventory. I 4. Proof of the gross value of the Lakewood house trailer 1 I I subject to incumbrances is demanded to prove how the net figure in i the inventory was determined. I I I 5. Michael F. Hlipala, the decedent had independent income' land it is averred that this income is not accounted for in terms of settling the estate, and proof of the receipt and disbursement of the same is demanded. Attorney for Joan Guthrie and Kathryn Frameli, Heirs of Michael F. Hlipala, Deceased. ,. ------------------------, ~tt :14~ Qtnurt nf Qtnmmnu Jl~aa nf llaa4iug~J~ Qtnuuty ®rp4aua' Qtnurt 1llinininu In the matter of the Audit of Account in Estate of MICHAEL F. HLIPALA, No.____:Le'---3----=-~-+-f-c5t_---'----% __ _ Deceased TO THE AUDITING JUDGE: Enter my appearance for Kathryn Frameli and Joan Guthrie, heirs of the above decedent. Fh;ank c. Carroll 2 3 day of __ · --->..~..IJ.Iu.j,Jnl!,:;d'--------· 19___1l_ N. B.-counsel shall, by separa:te paper, present a concise statement of each claim, with supporting calculation of any interest claimed. Objections to an account as filed, shall be concisely stated in a separate paper. Council suggesting proper distribution shall file a separate concise state- ment in that regard. J ./ /,' No. __________________________________________ _ In re Audit of Account in Estllite of Michael FLHlioala~ Deceased. AUDIT Jra:rrip:r fnr ~pp:raraur:r FOR Kathryn Frameli and Joan Guthrie 0 t ~ . .\ :::! ·-· --- \ . ,j.~_.,._. l""oo....l ~ "'"' ..,.( u; o:::..JO:: ;z:: ...J 7 --,....., ----:.--:: :;.;--c --· ---\.J--t"" -.. -"\ ~ <--· ~~ \-~ \.:1 '~ ("-. ;::5 .....-;> .--... r---·~· (f) -U)-:::;:: :':)(.!)()) a::.u.J4 c~;; Frank C. Carroll ~2 Attorney r , , ~ll tq~ (!Jnurt nf ornmmntt Jl~a!l nf lfasqittgtntt (!Jnuuty ®rpqaus ~ QJnurt itnisinu In the matter of the Audit of Account in Es,tate of MICHAEL F. HLIPALA, "' No. 540 of 1969 DECEASED. TO THE AUDITING JUDGE: Enter _ ____:b::....u::..::..r=--_____ ,appearance for JOSEPH HLIPALA, ADMINISTRATOR OF THE ABOVE CAPTIONED ESTATE. N. B.-Counsel shall, by separa1te paper, present a concise statement of each claim, with supporting calculation of any interest claimed. Objections to an account as filed, shall be concisely stated in a separate paper. Council suggesting proper distribution shall file a separate concise state- ment in that regard. & BLOOM 19 72 '-- No. 540 of 1969 In re Audit of Account in Estrute of MICHAEL F. HLIPALA I DECEASED. AUDIT Jrarripr fnr 1\ppraraurr ~ ' FOR JOSEPH HLIPALA, ADMINISTRATOR BLOOM, BLOOM, ROSENBERG & BLOOM Attorney .....,2 , i (Form where decedent died intestate) j ~ lin t4r ®rpqans~ QTnurt nf masqtngtnn QTnunty ESTATE OF No. 540 of 1969 Term, 19 ,A.A. In the audit of the First and Final MICHAEL F. HLIPALA Accountof JOSEPH HLIPALA; ADMINISTRATOR ··········································································································-············· State (I) whether de- cedent was married or unmarried; (2) if mar- ried, whether a husband or wife survived and his or her name; (3) whether or not there was any marriage settle- ment; ( 4) whether or not family relation was maintained until deced- ent's death; and (5) whether the decedent left children or issue of deceased children. Deceased The petition of ...... ~~-~-~.l?.~---~-~-~-(2~-~~--~-----~-~~~-~-~-~-!:~.?:.!:?.E ......................................... . (Name of Petitioner) respectfully represents: ..... Mi..~.h.~-~J .... f. .. ~----UJA.P.9.-.:l9.-. ..................................................................... . (a) The decedent died ....... f..~P.X:::P:~Lr.Y .... ~.Q_, ____ ),. __ 9._9.9. ......................... , intestate and (Date) letters of administration on .... his. ......... estate were granted ....... April.. .. 2.9.#--··.1.9.6.9 .. . (Date) as per record thereof appearing in Administration and Bond Book No ..................... . at page .. ·---·--··-··----·-----·-------·-····----·---··:·::·····:··· Decedent was survived by JOSEPH HLIPALA, Son WILLIAM HLIPALA, Son JOHN HLIPALA, Son ANNA TIECH, Daughter JOAN GUTHRIE, Daughter MARIE BENSON, Daughter KATHRYN FRAMELI,G~~~~~ter BARBARA DELUCA, Daughter within (b) At the time of death, the decedent's domicile was ~the Com- mon wealth of P ennsy 1 vania, to-wit, at ... W.?.:.§.h_tD:9.'!:.<?..D:.r. .... P~.D:.D:.~Y.!-.Y..~.~-~-~---------··· (Town or Township, State and Nat ion) and residence was aL).4..Q ... .P.~.P.~~.P .... ~.YI?..P~~-!. ..... W.~~-~-:i::~_9_~g-~-'-----~~-~-~~.¥.J:.Y.~!J.ia (Town or Township, State and Nation) (c) The names of all persons having any interest as heirs or next of kin with the names of their deceased parents, to show relationship if they take by representation are as follows: NAMES Relationship Interest Of age, sui~ juris, or not, ( w.rite yes or ·no). Name of Guardian, Trustee or Committee, if any, or beneficiary, manr~er and place of Tecord of appointment and is bound suffi- cient to cover and protect share. JOSEPH HLIPALA WILLIAM HLIPALA JOHN HLIPALA ANNA TIECH JOAN GUTHRIE MARIE BENSON KATHRYN FRAMELI BARBARA DELUCA Son Son Son Daughter Daughter Daughter paughter Grand~aughter 1/Btr Yes 1/Btr Yes 1/Btr Yes 1/Btr Yes 1/Btr Yes 1/Bth Yes 1/Bt:r. Yes 1/Btr Yes State exceptions, if any, giving names and dates of death and the names of their executors or administrators, or the names of their issue as the same may be mater- ial. Describe type of notice. . . ' All of said parties in interest are living, except Anna Tiech, deceased leaving the following issue to survive: Joseph Tiech: Paul Tiech: Richard Tiech and Dorothy Tiech. (d) All parties having any interest have had.a.c.t:ug_l. __ notice of the filing of the account by Notice of Audit. ,----- Insert word "not" where necessary. If taxahle state wheth- er ta~ h~s been paid •. (e) Balance for distribution per Account (f). Additional debits, not shown by Account $ ..... J . .r:.O.Q.9., .. 6 3 (Itemize). $ ....... :.9..:: ... ~.......... . (g) Additional credits, not shown by Account (Itemize) $ ...... ::.Q.::-............ .. not $ ... l.., .. Q.Q~ .. ~.9..~ (h) Claim for exemption hal been made, and has ....... ~Qt. ....... been paid. (i) The es.ta:te is.:.: .. ~ .. : ... : ..... subj ect to the payment of inheritance tax to the State ~f Pennsylvani;_. .: . . . · ... (j) The estate is .. : . .-.I~9.t ..... ~ .. ,.subj ect. to·. the. payment of the county 4 mills tax . . (k) The estate is ....... n9..t .......... subject to .the p,ayment of Federal inheritance tax: (1) All creditors (and other persons who have complied with Rule II, Sec. 9), of whose claims the accountant ...... h.~.¢.1: ............. notice or knowledge, have ........................ received actual notice of this audit; the amounts of their claims and if too many _for the I whether or not they are admitted to be correct are as follows: None space, annex a hst there~ of; if no such claims, insert the word "none." If any creditor or other claimant has not re- ceived actual notice, that fact must be stated. Indicate such claims as may be secured or en- titled to a preference, and give detailed infor- mation concerning such security or preference. Here insert a reference to all questions requir- ing adjudication, and .a ~tatement of any mater- ial facts not already given. If none insert the word unone." If any share has been assigned or attached that fact should also be stated here. State kind, form and character of property composing the balance for distribution, and if any part thereof is not cash, whether or not there has been any elec- tion to take such part in kind. ~ . (m) None ·:· ···.t·. ·<. .··"' (b.) The balance for ·distribution consists of property in kind, form and character, as follows: Cash . ' Are there any advance- ments by decedent to be considered on distribu- tion and has any distri- bution on account been made by accountant to any distributtee? (p) None ( q) Give brief location of any real estate sold. None If prior accounts have heen iiled, list number and term. (r) None Wherefore your petitioner asks that distribution of principal and income be awarded to· the persons thereunto entitled and suggests that the balance. of principal and income should be awarded respectively as follows (shares being stated in proportions but not in amounts) :- Joseph Hlipala William Hlipala John Hlipala Anna Tiech Estate Joan Guthrie Marie Benson Kathryn Frarneli Barbara Deluca County of Washington, ss. The above named petitioner being duly sworn doth depose and say that the facts set forth in the foregoing petition are true to the best of h ..... h.i.R. _______ knowledge and belief. Sworn 6th to and subscribed before me this day oLS..~Pt..~.!Il:f?.~~-------------, 19 .. ..7.?. ...... ~II~' ........... _ ..................................................... !:':.~ ..................... . liOW£NE EBELING, Notary f.'ublic ----------"------..................... ..,.-tffflfllisdurr·"fxpn\ls .. f.'elii'iiaiY .. 8:--I9if" ....... .. \lashington,. W&sl!ington Ooonty, Penna. l/8th l/8th l/8th l/8th l/8th l/8th l/8th l/8th And your petitioner will, etc., FORM IN CASES OF INTESTACY No ... ~_4.Q ____ QJ _),_9._§.9. ................. Term, l 9 ........ , A. A. IN THE ORPHANS' COURT WASHINGTON COUNTY, P A. Es-tate of ...... MJ.G.H8.~~ .... f..! .... JJI:!;P?.~~~-L ....... De-ceased. Sur account of __ g'_Q~~-J?.H .... H~-~~~-~~--L ................ . ADMINISTRATOR PETITION SUR AUDIT In Conformity with Court Rule III, Sec. 5 (B) COUNSEL FOR THE ACCOUNTANT WILL SUBMIT HEREWITH 1. The letters of administration. 2. A copy of the inventory and appraisement. 3. Proof of advertisement of the grant of letters, if not filed with accountant. 4. An appearance for those represented. 5. lnher'itance tax receipts, if any. 6. Certificate of liens in case any of the funds for distribution are derived from the sale of real estate. 7. Copy of Federal Estate tax return, if estate is subject thereto. 8. Signed elections to take in kind, if any . .. :S..~Q_Q~~--.. ~-~9._9.~~----~Q~-~~-~~~----~-)?LOOM Attorney for Accountant. ~9 F I ! ~-=-CL ' L..... l. • '73 rmv !If Pl'1 4 ~6 H U S S E i I t ! /\f<.l N 0 nEGISTER fjF WILLS WA:SHIIH~TON CO., PA. I I ...J • < I. C. BLOOM GEORGE I, BLOOM MILTON D. ROSENBERG SIGMUND L. BLOOM GEORGE R. SEWAK W. BRYAN PIZZI II IN RE: ESTATE OF: ., <\· LAW OFFICES . 1 e; ·'' ... \ - BLOOM, BLOOM, ROSENBERG1 .Be BLOOM ~. 200-210 WASHINGTON TRUST BUILDING WASHINGTON, PENNSYLVANIA 15301 ·' _. August. 25, 197.2 . . '\ -~. ,. . ' t ••. l • ~~ ~ ~. ~.·: !. \'! MICHAEL F. HLIPALA, No. 540 of 1969 DECEASED. . . NOTICE OF AUDIT AREA CODE 412 TELEPHONE 2215~41 00 ~ This is to notify you that the First and Final Account of Joseph Hlipala, Administrator of the Estate of Michael F. Hlipapa, deceased, has been filed in the office of the Register of Wills of ~ashington county, Pennsylvania, at the above number and this ~ccount will be audited on Friday, September 15, 1972, at 10:00 a.m. attthe court House, washington, Pennsylvania, at which time and place JP'ou can be present if you so desire. cc to Joseph Hlipala William Hlipala John Hlipala . Anna Tiech Estate Joan Guthrie Marie Benson Kathryn Frameli Barbara Deluca BLOOM, BLOOM, ROSENBERG & BLOOM 200 Washington Trust Building Washington, Pennsylvania 15301 Attor,neys for t~ Administrator r AMENDED AUDIT PETITION (Form where decedent died intestate) J Jtt tqr ®rpqaus' Olnurt nf llasqtugtnn Olnuuty ESTATE OF No. 540 of 1969 Term, 19 , A. A. In the audit of the FIRST AND FINAL MICHAEL F. HLIPALA Account of JOSEPH HLIPALA, Administrator State (I) whether de- cedent was married or unmarried; (2) if mar- ried, whether a husband or wife survived and his or her name; (3) whether or not there was any marri~ge settle- ment; (4) whether or not family relation was maintained until deced- ent's death; and (5) whether the decedent left children or issue of deceased children. Deceased The petition of .... _g.Qs.~-~H. ... BJ•_;q?_!.\b!?:\.,_ _____ !.\.9m;i,.n..t.~.t!:.~.t.9 . .r .......................................... . (Name .of Petitioner) respectfully represents: ...................... ~~~~~-~----~·~·-···~~-~~~~---··················--···········-·················· (a) The decedent died ............ X~?E.~-~E.¥. .... ~.9.-~ ____ }_~_§_~ ................... , intestate and (Date) letters of administration on ....... h.~.?. ....... estate were granted .. AP..!:.P~ ..... ?..~.I. .... J.~§.~ ...... . (Date) as per record thereof appearing in Administration and Bond Book No ..................... . at page .............................................................. . Decedent was survived by JOSEPH HLIPALA, Son WILLIAM HLIPALA, Son JOHN HLIPALA, Son ANNA TIECH, Daughter JOAN GUTHRIE, Daughter MARIE BENSON, Daughter KATHRYN FRAMELI,~au~ter BARBARA DELUCA, ~~8g~ter ... within h (b) At the time of death, the decedent's domicile was ~ t e Com- monwealth of Pennsylvania, to-wit, at ..... W9.~h:'t_~g:t:9..~.~----·_l?.-~!.?-.~_?..Y.~Y.~.~-~-~---------- <Town or Township, State and Nation) and residence was a t...J.4.0 .... P.~.P.9.~.P. .... !.\Y.~.P.~.~-'-----W9.:?.b:.:J:..~_g~g-~.L-?..~-~P.-.:?.Y:1Y~!:l ia (Town or Township, State and Nation) (c) The names of all persons having any interest as heirs or next of kin with the names of their deceased parents, to show relationship if they take by representation are as follows: NAMES Relationship Interest Of age, sui- juris, or not, . ( w:rite yes or ·no). Name of Guardian, Trustee or Committee, if any, or beneficiary, manr..er and place of fecord of appointment and is bound suffi- cient to cover <tnd protect share. JOSEPH HLIPALA WILLIAM HLIPALA JOHN HLIPALA ANNA TIECH JOAN GUTHRIE MARIE BENSON KATHRYN FRAMELI BARBARA DELUCA Son Son Son. Daughter Dapghter Da-ughter Daughter Grand- 1/8 Yes 1/8 Yes 1/8 Yes 1/8 Yes 1/8 Yes 1/8 Yes 1/8 Yes State exceptions, if any, giving names and dates of death and the names of their executors or administrators, or the names of their issue as the same may be mater- ial. Describe type of notice. I-~ .... ... .. ·• daughter 1/8 . '-~ ~. -· --· ... r· ... = .. ..i'· Yes .. ··-·.;.., ... .-··;. \ ,. "'"\ ...... .• ; ·All of said parties m interest are living, except Anna Tiech, -de'ceased leaving the following issue to survive: Joseph Tiech, Paul Tiech, Richard Tiech and Dorothy Tiech. '. (d) All parties having any interest have had .. bg_t.~-~Jnotice of the filing of the account by Notice. - (e) Balance for distribution per Account $1,009.63 ••••••••••••••••••••••••••• u (f). Additional·-debits, not s}Jown .. ~by Account .. · i:;:. (Itemize) . None 0 •• ~~ ~-~fi-t:t~,r:~~ c~~;~:. ,c-< '$~~!i~~_f_X . . (g) Additional credits, not shown by Account (Itemize) Greene county Memorial Cemetery co. $132.50 Grave marker $ ....... !.?..?. .. ~ .. ?..9. .. not i~,~~!l!•J:l_i~;. Insert word "not" where (h) Claim for exerp.pt!<:m has/been mad~, and has .... I~9..t ......... been paid. necessary. ·: · · · · ·· · · · · • ··----.... .. (i) The estate is: •. ~, . .-: .. :.~: .... subj ect to the payment of inheritance tax to the .. :~ ... · _:_St~te of Pennsylvania;'·,-,,-.: -.;· ... -· · ,• :.·;!_.: · ... •. • • . •": ~: : ; . .-·. -~ ·. '11 I£ ta>;abl.~ stat.e. :<r~eth, . (J) The estate lL.nQ .... :-----------subJect, to the ,payment of the county 4 m1 s er tax ·has been Pa1d. · · ·.? i ·· • · •· · • · .• . •.:.' "' ... :".·.·, ~ ......... ~-. tax. ·' •. ·,I:. (k) Th · not b'· ·. · h · · f F d I · h · e estate 1s: .. : ....................... su JeCt' to t e payment o e era m entance ; ~-. . ' -~ ' ;.,; :: _ . ,ta~ .. f'h, . .:-.. • ..:.... . I ~ •. (I) All creditors (and other persons who have complied with Rule II, Sec. 9), of whose claims the accountanL ..... h.9.9. ........... notice or knowledge, have ........................ received actual notice of this audit; the amounts of their claims and 1f too many _for the 1 whether or not they are admitted to be correct are as follows : -None space, annex a hst there- of; if no such claims, insert the word "none." If any creditor or other claimant has not re- ceived actual notice, that fact must be stated. Indicate such claims as may be secured or en- titled to a preference, and give detailed infor- mation concerning such security or preference. Here insert a reference to all questions requir- ing adjudication, and a statement of any mater- ial facts not already given. If none insert the word "none." If any share has been assigned or attached that fact should also be stated here. State kind, form and character of property composing the balance for distribution, and if any part thereof is not cash, whether or not there has been any elec- tion to take such part in kind. .-...... _ (m) None ... r:• ~ ' ~ .. :. _,.,.. ... ' : ~. f, , • ..:.. ' • ·~.! _ . .,__ .. . ; , :: ;;. ;!\. : 't ' -·-: ; '.: ... ' ...... .. \.. t ~.. • ~ • •. : \ -' ··-:, L· < ; ; :~ ~ ... . .,. _,. (-~) Tfi'"e · b~la~c~ for distribution consists of property in kind, form and character, as follows: Cash f ~ •• -· '::-.: ' "l ~· ! .:: ·'·"' I: •.' I ~- -.- Are there any advance- ments by decedent to be considered on distribu- tion and has any distri- bution on account been made by accountant to any distributtee? If prior accounts have heen filed, list number and term. (p) None ( q) Give brief location of any real estate sold. None (r) None ·.~ .. ,. Wherefore your petitioner asks that distribution of principal and income be awarded to· the persons thereunto entitled and suggests that the balance of principal and income should be awarded respectively as follows (shares being stated in proportions but not in amounts) :- JOSEPH HLIPALA WILLIAM HLIPALA JOHN HLIPALA 1 ANNA TIECH ESTATE JOAN GUTHRIE MARIE BENSON KATHRYN FRAMELI BARBARA DELUCA 0 County of Washington, ss. The above named petitioner being duly Sworn doth depose and say that the facts set forth in the foregoing petition are true to the best of h . .i.s. ............... knowledge and belief. swc;~ ~:Ya:: .... LQ.~~ 1;~---~~~ 1/Bth .1/Bth 1/Bth 1/Bth 1/Bth 1/Bth 1/Bth 1/Bth And your petitioner will, etc., ~~~,,~ MY COMMISSION E-XPIRES FEB.-27; 19J§ FORM IN CASES OF INTESTACY 540 of 1969 No ..................... , ................................ Term, 19 ........ , A. A. IN THE ORPHANS' COURT WASHINGTON COUNTY, P A. Es·tate of .... M.;J;:.GHA~.~ .... f.! ... J:lJ,•J.?.~.~---············ De-ceased. Sur account of JOSEPH HLIPALA 1 ···1\·d~-i-~i·~-:t~-a:t~r·····················---- PETITION SUR AUDIT In Conformity with Court Rule III, Sec. 5 (B) COUNSEL FOR THE ACCOUNTANT WILL SUBMIT HEREWITH 1. The letters of administration. 2. A copy of the inventory and appraisement. 3. Proof of advertisement of the grant of letters, if not filed with accountant. 4. An appearance for those represented. 5. Inheritance tax receipts, if any. 6. Certificate of liens in case any of the funds for distribution are derived from the sale of real estate. 7. Copy of Federal Estate tax return, if estate is subject thereto. 8. Signed elections to take in kind, if any. B..~QQM.~. .... ~J...QQM.t ..... RQ~~;~?.:g:_Rq ____ ~--.. ~~OOM AttorneyS for .kccountant. .... 9 ';.' .. ·.: ,• ,··· ·.·· ':.·~:: "i'' .. .:,; I ( .. \.: ~- . . .: ··..: . .. ·-~ . ' ''""" .... 'II:··· i~ ·~ n, -;· ~u :t4t Qtnurt nf Qtnmmnu Jlta:s nf Dllas4ittgtnu Qtnuuty, Jtuusyluauia, ®rp4ana' C!tnurt liuiainu ESTATE OF No. 63-69•540 Michael E. Hlipala1 In the matter of the_~F-=i~r..:::s..!::t~an~d;.....!_F..=i.!!n::a:::l~ Deceased. Accountof Joseph Hlipala, Administrator ADJUDIC~TIO~AND DECREE And now November /3 , 19~, this matter came on for hearing, auditanddistributionatthissessionandtestimony taken; and thereupon, upon due consideration thf!eof of the balance for distribution in the hands of the Accountant is determined to be $ 77.13 . and the ·account is accordingly confirmed; and it is ordered, adjudged and decreed that the said balance be. paid out by the Accountant in accordance with the schedule of disribution hereto attached and made part hereof, unless exceptions hereto be filed sec. reg. or an appeal be taken herefrom sec. leg. SCHEDULE OF DISTRIBUTION Balance per account ________ _:_ _______ _ $ 1009.63 Additional Credit • Audit Balance'--------------------- Deduct Clerk's Costs & Receipts. ____________ _ Attorney __ =B.:!l~o~om.=--•--=B~l-=o-=o=m~·--=-=R-=o-=s-=e=n:.::b..:::.e.:::.r.cgc.....:::&-=B-=1-=o-=om.::::_ __ _ Register of Wills, Filing Order of Court. · Frank c. Carroll, Atty. fees and costs per Orde~ of Court dated October 2, 1973. 110.00 749.63 Russell Marino, Agent, Transfer Inheritance T•x• 43.84 Interest 5/10/70 to 11/20/73 9.21 Joseph Hlipala, 1/8 Residue William Hlipala, 1/8 Residue John Hlipa1a, 1/8 Residue Anna Tiech, l/8 Residue Joan Guthrie, 1/8 Residue Marie Benson, 1/8 Residue Kathryn Frameli, 1/8 Residue Barbara Deluca, 1/8 Residue No Balance r .. 0 -~-:s ~. m en 0 i 0 0 r -+ -+ c: ::::; (II :J (II• -+ .... 0 3 ~ 0 -0 -+ it ~ ., ' t.O a (/) ...-.::: 0 N _, .-l 0- a· :::r ~··-~J ~ = 0 -*L ::-(:J - :::r.::: __ ... ~:.:--- -+ ,., c~.- .J--· § ::::; .J&6- :'J ..t: .. (II CJ .:;r' ' :::r::. !--- tv U.! ~.:L..! t : .. • ,-:i~: :::>' cO v? ~ c;::l <.!) :t ;;c. ::? 0 (/) ~ 0:: uJ 4: tot ('"'t") C.:i: ::.~ ~ ~ U-r--.. -· r r \ \ r \ .- ;; ' ~ • .;~ I, I September 20, 19'73 Frank c. ·carroll, Esquire 33 West Beau Street ··Wash~ngton, Pennsylvant,a 15301 't D~r :Mr. Carroll: 1 ~ ;_:,, .·• ,. .. ·. Enclosed is a C9PY of a letter I reqelved from · :Eiarbara. DeLuc·a To mUnson ln regard to the ·Michael HUpala · · · · ·· ' · Estate. · · · · ., :", to' Very. truly y6urs, Paul A. Simmons, J. PAS/vh Enclosure .: . ' ~ . '~ ~ h; • S.-..· .~ The Honorable Paul ~immons .Main l;)treet, <.;ourt House, Washington, Pennsylvania Your Honor, 564 Idlewood Drive, Pittsburgh, Pennsylvania September 17, 1973 Please be advised that I did not retain Mr. Frank C. Carroll, and was not consulted as to his retainment, this being the case, I do not in any way feel responsible for his fees. As far as the settlement of the estate of Michael Hlipala, I am not contesting the accounting as it stands. Sincerely YoursJ) 0~~~ Barbara DeLuca Tomlinson 4 .. . ' • ··~ ... I :;:;. :;:-;, --t rn :::0 ~ (.f) t.:) c ~ (/) :;;no:; -(/; ("' c;::, r-- •"-_, n:::= '' r .. ~ r-I : --I --. :::> ~··..-,... ..... -- -·· C) ~·· '~-· ..__ .. ,_... -., __ ..._ -o ... ::') :;:. ..... ·~ c) ~ --· r-z ..;;:::- -o r-> (/; 0 0'1 564 Idlewood Drive, Pittsburgh, Pa. 15235 4 The Honorable Paul Simmons Main ~treet Court House, W~shington, Pennsylvania .._ ~~----~? ........-=---......______~;--__: . ...------....~ ...... __ _ ~..........-------- ! . I~ ASSOCIATE ROGER J. GAYDOS l ~ • \ LAW OFFICES FRANK C. CARROLL WASHINGTON, PENNSYLVANIA 15301 33 WEST BEAU STREET July 10,. 1973 Paul A. Simmons, Presidii.Ig· Judge Orphans' Court · · Washington, PA 15301 AREA CODE 412 225-9930 RE: Estate of Mi.chael F. Hlipala, Dec'd. No.· 54 a. of 1969 Dear Mr. Siinmon:s:· Please be advised that I no .longer represent the contestants in ·this matter, and I will not prepgre a brief or appear for argument. . Very truly yours, Frank C. Carroll FCC:blm CC: Mil ton D. Rosenperg, Esq. Mrs. Kathryn Frameli = = ,_ en · ............ -1 : IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA ORPAHNS' COURT DIVISION ESTATE OF ) ) MICHAEL F. HLIPALA,) ) Deceased. ) 0 R DE R No. 540 of 1969 .;; AND NOW_,' this Z-:_<j{-day of August, 1973, it is hereby ORDERED and DECREED that a hearing in the above matter will be held in the. Orphans' Court on Tuesday, October 2, 1973 at 10:00 o'clock a.m., E.D.S.T., at which time the Court will entertain a Motion to Dismiss the Exceptions filed, as well as a Petition for the Withdrawal of the Appearance of Frank C. Carroll for Joan Guthrie and Kathryn Frameli. In the event the parties filing the Exceptions appear either in person or by counsel, a hearing will be held on the Exceptions. BY THE COURT, ---------.-----------------------------------------:--- IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION ESTATE OF ) ) MICHAEL F. HLIPALA, ) ) Deceased. ) A F F I D A V I T No. 540 of 1969 On this, the~~~ day of SeptemBer, 1973, before me, the undersigned authority, personally appeared FRANK C. CARROLL, ESQUIRE, who being duly sworn according to law, deposes and says. that: 1. He caused a notice of the hearing in the above captioned matter to be sent to the following named persons, by certified mail, return receipt requested, at the addresses set forth below: Mr. John Hlipala Warren, Ohio Mrs. Joan Guthrie 1043 Tenth Street Lorain, Ohio 44052 Mr. William Hlipala Greensboro, Star Route Waynesburg, PA 15370 Mrs. Marie Benson Miami, Florida Mrs. Kathryn Frameli 9020 Littleton Street Fairfax, Virginia 22030 Mr. Joseph Hlipala 340 Duncan Avenue Washington, PA 15301 Mrs. Barbara Deluca 330 Tall Tree Drive Pittsburgh, PA 2. The only person of which we had no address was Mrs. Marie Benson of Miami, Florida, and we have mailed her notice to Mrs. Kathryn Frameli of 9020 Littleton Street, Fairfax, Vir- ginia with instructions to forward it to her sister. 3. A copy of the letter which was mailed to each of the.·-- above parties is attached hereto and marked "Exhibit A". 4. Attached hereto are the certified mail, return receipt cards showing service of the notice and the letter to the parties above set forth. AND FURTHER, Deponent;;?_ not. ~rroll Sworn to and subscribed before me this dt d day of September, 1973. Notary Public Washington, Washington County, Pennsylvania My Commission Expires: t£vt. ~ Jf? 6 -------------------------------- • .,.._ ....... ---..-~~-·~•.-----•· ------------~·•-'·--______ w ________ _:_.. ___ _ ASSOCIATE LAW OFFICES FRANK C. CARROLL WASHI~GTO~,PENNSYLVA~IA· 15301 33 WES~ BEAU STREET A;REA CODE 412 ROGER J. GA.YDOS 225-9930 RE: Estate of Michael F. Hlipala No. 540 of 1969 ·Please be advised that on June 23, 1971, I en-::ered my appearance on behalf of Kathryn Frarneli and Joan Guthrie and heirs of the above estate and filed Exceptions to the proposed. account and audit. Subse- quent thereto, on July 2, 1971 I requested payment of my fee·s to date, as well as assurance of any future payment of fees to be. incurred. Nothing in regard to payment of-fees or their assurance of payment has been given to ne, and I am in the pr:::>cess of preparing a Petition to Withdraw my Appearance to be presented to the Court on October 2, 1973 at 10:00 o'clock a~m~ in the Orphans' Cm:::::-t, Washington County, Pennsylvania. _I have also been instructed to advise you that the exceptions which have been filed will be dis- missed on tha.t date unless you have acquired other cou::1sel, or if you so desire to appear in person, pre- pa:::-2 to·proceed on the exceptions as filed. In addition thereto, I am requesting the Court to award me fees ir: the amount of $125~00, plus costs for the preparation of Notice and Petitioni as well as any additional fee for time which the Court might so desire-to award. Very truly yours, Frank C. Carroll- FC·2: blm CE~TIFIED MAIL -RETURN ~CEffiPT REQUESTED . . • _, l j j !t il ii li b [!' II .. . . - \ \ "EXHIBIT A" . .. ' . -· • 4 I ,f . LO I ~ C\J '""" ~ '. C\J ri rl ("\"') 00 .. 'ri <D co r-f . C\J . """ ~ •. C\J • Q z RECEIPT FOR CERTIFIED MAIL-30¢ (plus postage) ~ c:k:.Cb/:: -~ POSTMARK OR DATE , a;;~DNO. hp~--tft./ -fil,,zJ IJJ' ilL 0 /t eli UA )7 tj~ ,!-7.1 ~TE ANrf ZIP CODE , ·.~~ ~,Lil-OPTIONAL -----rrcfs FOR ADDITIONAL FEES ·-···k--ond date delivered ............ !~: RECEIPT FOR CERTIFIED MAIL-30¢ (plus postage) ~}0 "-H~t~ ?:;:~L~.< ~t-.-IL<!!&£....J...r_L:.._· __ STREET AND N~ 7 - /tJ L/ ~ h,f,_f- P.O., STAT} AND ZIP CODE 7 ~/.A_~ ' ~~ -OPTIONAL SERVICES FOR ADDITIONAL FEES RETURN llro. 1. Shows to Whom and dato rl•li••••d POSTMARK OR DATE 9-K-7 3 RECEIPT FOR CERTIFIED MAIL-30¢ (plus postage) 'di~ STREET AND N~.~ ~~~ P.O., ~NO ZIP CODE tl..A-.-Le...-L-, ~ OPTIONAL SERVICtS FOR ADDITIONAL FEES D~TIIDN .... 1 . Shows to whom and date delivered ............ 10¢ ····••--'-•: .. ~ .......... rlrlr.o.~e.o..a. nnlv ...... soc P.O.,~ AND ZIP CODE/) --· -;;;. 'I '-f./a_, POSTMARK OR DATE f-Jl--7 ~ POSTMARK OR DATE RECEIPT FOR CERTIFIED MAIL-30¢ (plus postage) s~~ POSTMARK ~ OR DATE STREET AND~ /J, I . I ...3_ ,A_ ~ P.O., STATE AND ZIP CODE ~ / 9-/-7~ ~~· &•. / .. :r.4'o; OPTIONAL sffiVICES FOR ADDITIONAL FEES RETURN .. 1. Shows to whom and date delivered ............ 10¢ RECEIPT With delivery to addressee only ............ 60¢ 2. Shows to whom, date and where d~livered .. ~~¢ RECEIPT FOR CERTIFIED MAIL-30¢ (plus postage) c:tE ·~-L n-~ Pg~T61~~K STREET AND NO. ~ :; I . t;'OdCJ ~Lt.& 7~ P.O., STATE AND ZIP CODE POD Form 3800 Sep. 1968 , NO INSURANCE COVERAGE PROVIDED--NOT FOR INTERNATIONAL MAIL (See other side) ' •• --------~------------------------------------------------------------------1 I I. IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION ESTATE OF ) ) MICHAEL F. HLIPALA,) ) Deceased. ) No. 540 of 1969 PETITION TO WITHDRAW APPEARANCE 1. Frank c. Carroll entered his appearance on behalf of Joan Guthrie and Kathryn Frameli in the within case on June 23, 1971 and filed Exceptions thereto. 2. Since that time, there has been correspondence with Mrs. Kathryn Frameli relative to the payment of fees on the assurance of payment in the future of any fees incurred or to be incurred. 3. Kathryn Frameli and Joan Guthrie were advised that the undersigned would not continue in his capacity of representing: them unless payment were made and unless future payment of fees were assured, in some manner satisfactory to the undersigned. 4. No payment has ever been made and no assurance has ever been given by the said Joan Guthrie and Kathryn Frameli. 5. On July 2, 1971, a letter was mailed to Mrs. Kathryn Frameli informing her of this necessity for advancing the fee or assuring payment of the fee. 6. The Court set Monday, August 27, 1973 at 10:00 ~~ o'clock a.m. as the time and place for a hearing on the Exceptions, and at that time, Frank C. Carroll appeared as well as I. C. Bloom, representing the Administrator. 7. At the request of the Court, notice of this Peti- tion, and of a hearing to be held October 2, 1973 at 10:00 o'clock a.m. in Orphans' Court, has been sent to all of the heirs. WHEREFORE, showing as above, the undersigned requests the Court to honor this Petition to Withdraw his Appearance on • behalf of the said Joan Guthrie and Kathryn Frameli, and in addi- tion thereto, to award to him of their share of the estate the sum of $125.00 for his fees up to June 23, 1971, costs of the preparation and filing of this Petition, as well as costs of sending notice of the heating by certified mail and such other fee as the Court might deem appropriate. ~l ~~nk C. Carroll, IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY~ PENNA. ORPHANS' COURT DIVISION IN RE: ESTATE OF MICHAEL F. HLIPALA, Deceased. ) ) ) ) ) ) ) No. 540 of 1969 AND NOW~ this 2nd day of October, 1973~ the Court does hereby dismiss the exceptions to the account of Administrator he~etofore fil"ed--f>y:··--·- Mr. Frank Carroll, Esquire, on behalf of Joan Guthrie and Kathryn Frameli. The Court allows the petition of Frank C. Carroll, Esquire, to withdraw his appearance in the above-captioned matter. And lastly, the Court allows the total sum of $110.00 to Mr. Frank C. Carroll, Esquire, for attorney's fees and expenses in this matter. By the Court, ~. ~~ Paul A. Simmons, J. ) ' ' IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENN.L ORPHANS' COURT DNISION INRE: Estate of No. 540 of 1969 MICHAEL F. HLIPALA, ( ) ( ) ( ) ( < Deceased. z < ::i )-g .. i:i D. :i 0 l; BEFORE: z :1: Ill o( 3: ,.: ~ ~ APPEARANCES: 5 :1 ~TIME: % HEARING ON AUDIT The Honorable ALEXANDER R. CURRAN, J., Specially Presiding. BLOOM, BLOOM, ROSENBERG & BLOOM, Esqs.:, of Washington, Pa., representing the Accountant. Friday, September 15, 1972, at 10:00 A.M., EDS'l. j i: THE COURT: ;,.! The estate of Michael F. Hlipala. The Administrator ir ~ ;:. C· L• .J is Joseph Hlipala and the attorney is Mr. Pizzi. ~MR. PIZZI: Your Honor. in this estate there have been '.J " H H H ~· i~ if: !! II II 'I i exceptions filed by Mr. Frank Carroll who represents two sisters of the decedent. The exceptions 'Nere filed to the account. Mr. Rosenberg is representing this estate for our firm. and to date he has not filed an Answer. I would assume this matter would have to be set for a hearing or conference. J THE COURT: You and Mr. Carroll and Mr. Rosenberg see if .. you can 'Nork this out .. If you cannot, then we will have to set a dat for a hearing. Other than that, we will consider this audit closed. J (•A UDIT CLOSED) ·~ , J ~ z o( ~ > Ul z z Ill Q. i 0 '"' 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 ·X Ul o( ~cause, and that this copy is a correct transcript of the same. The foregoing record of the proceedings upon the hearing of the cause is hereby approved and directed to be filed. By the Court, 2 ----------::----------------------~------ \ \ e ·~ ~ •( > ·.I : .. '/) z ·z '<I l. i 0 " ~ :t ;n ~ 3: -:.J X ,_ :n e c .J < u 0 ::> .., :t: 1-I' (II IIi a: Ill )-a: 0 0. Ill a: ... a: ::> 0 v .J < u ii: II. 0 e IN THE COURT OF COI,.ilviON PLEAS OF '.'/At)anTGTON COUNTY, PENNA. ORPHli.NS' COURT DIVISION IN RE: ) ) ESTATl!; OF ) ) No. 540 of 1969 NICHAEL F. HLIPALA, ) ) Deceased. ) P.:JOCE:CJINGS ON PETITION 70 'tliJ:IID:::tH! APPE~i~tAECE BEFO"'lli: -AND 3XCEPTIOiJS TO .d.C!COUifT OF .~m:Tial::i~~i.L'l'0:1 THE HONORABLE :2AUL A. SI:rr.IO:IJS, Judge of the said Court. APPEAJAlJCE S: FRANK C. CARROLL, ESQ., of \'fashington, Pa., representing Kathryn Frameli and Joan Guthrie, ·heirs. TIME: • Jo ' I ./ i> j • ' Milton Rosenberg, Esq., representing Joseph Hlipala, Administrator. Tuesday, October 2, 1973, at 10:00 ' 1· . · A 11·1 0 ,c"" OCK · e!' • THE COURT: Today is the time and place for certain matters involving the estate of Nichael F. Hlipala at Nmnber 5~0 of 1969. Mr. Carroll, would you please state the situation? HR. CARROLL: If Your Honor please, the estate filed < z < ~ )- UI z z Ill Q. z 0 I- C) z :c Ul < ;:: ..: u 0: l-UI 0 .J < u c :J .., :t 1-,... N ui 0: Ill 1-0: 0 Q. Ill 0: 1-0: :J 0 u .J < u ii: II. 0 ? an Inventory and accounting and an audit in this parti~ular matter. At the request of two of the heirs, a Kathryn Frameli and Joan Guthrie, I filed exceptions to the account. The matter came on for a hearing be·fore Your Honorable Court in August of this year, and there seemed to be some question about my '\•TithdravTing my appearance for these parties and as to whether or not I might inferentially have represented all of the parties through correspondence vri th Hr s. Frameli. At that, time, a't the request of the Court, !/prepared and ha.d the Court sign an Order, setting today's date as the date for this particular matter, '\vhich is a Peti tiori for the ~·Ji thdra'\·ral of my appearanc • In accord 1-rith the instructions of the Court, I there- fore sent a copy of the Order to all of the parties involved. I did not have the addresses of all of the parties. I attempted to garner those from the firm of Bloom, Bloom, Rosenberg t Bloom, and I was not able to obtain specific addresses as to all. So I made phonecalls to Virginia and to Lorain,: Ohio to the two persons who had employed me for the purpose of determini~g specific addresses for the parties. I was unable to do so '\•Ti th t"vm of the people. Ho-vrever, I sent a certified mail return receipt requested notic to the seven people involved, all of ivhom have receive the notice. In addition, I sent a letter of explanati n to each of them in the envelope, and all parties have returned certified mail receipts. I 1.-rill not bother the Court 1.-1i th specific references to the certified mail number and soforth. That is made in an affidavit~' THE COUHT: Just for the record, did you file a formai petition with the Court to withdrm·r? HR. CARROLL: no, I have that here now. THE COW\T: I vias going to say I checked the file and I didn•t notice it. I would like to say for the record, which is relevant to what you are saying, that I received a letter dated September 17 from a l·Tr s. Barbara DeLuca Tomlinson, to this effect: let 3 the record shm·r that it says, 11 The Honorable Paul Simm ns, Hain street, Court House, ':Iashington, Pa. Your Honor, Please be advised that I diq not retain Hr. Frank C. ' l . Carroll, and was not consulted as to his retainment; I this being the ca$e, I do not in any way feel responsiple for his fees. Ai far as the settlement qf the estate ~ !1 of Hichaei Hiipa!a, I am not contesting the accounting' as it stands. Sincerely yours, Barbara DeLuca Tomlins·pn.11 I think I sent a copy of this letter to you ! on September 20. NR. C ARROLL: Yes. I might say, she called me, Your Honor, and I advised her to vrrite a letter to you to explain her position. For the record, and for Your Honor in making the decision, in my letter which I senJ <( z <( ~ > Ill z z 1&1 II. i 0 .... (!) z X: Ill <( 3:: ..: u ii: .... Ill c .J < u c :I .., :t ... r-N ui a: 1&1 .... a: 0 II. 1&1. It .... a: :I ' . 0 u .J <( u b: ... 0 to these people, I told them the specific date, time and place of this particular hearing, and the purpos~ of it. And in addition, I said that I was going to request, and I am requesting that the Court, if it is within its authority, permit some fees to be allmved '. to me for the representGltion which I h.a.d at least of the t"ro parties involved, Kathryn Frame li and Joan Guthrie. In addition, I would request that the Court allow, if it Can, '\·Thatever expenses might have been involved in terms of notifying these people, both by the phonecalls I have made, plus the certified mail notices which I have sent out. I am not asking for additional fee. in that matter. I sent a fee to my client in the amount or ~125.00 previously, and they did not object to it, but they did not respond to it. In addition, I am in1·orming the Court that of the seven people involved, only two ot· them., to ny knot·rledge, have not had not ice be cause the only addresses I have had for those people tV'as a Hr. John IUipala of Harren, Ohio, and his certified mail letter \·:as returned, and that is attached to my .\ffidavit. And a ~·Irs. ; . .tarie Benson, vrho lives in Eiami, Plorida • .~.\nd I sent her letter to ~-Irs. :Cathryn :FraiJeli, who is her sister, '\vno inld me she i'TOUld see she would get notice of it, and I have this made in the for::.1 of an 4 ~~ffic:tavit and attached a copy of the letter \·Thich vTas sent and attached a copy of the certified mail notices as well as the receipts and the one letter which has not been received. Hay I ask this question: did any of the sisters indicate as to the tvhereabouts of the brother vrho is in :Farren, Ohio? UR. CARI\O.I..L: No. I called--·there is another one in Lorain, Ohio there, Judge. I don't recall t-rho it tvas. THE CO'J:\T: Hrs. Joan Guthrie. HR. CARJ.OLL: I had my secretary call her office because ! though~ that she migb.t knolr vrhere her brother -vrould be. She was not;'able .to tell us either. I/~ ' THE COURT: Do you knou, ~·Ir. Rosenberg? ~.lJ.. R00EKBE:lG: I d~:m't knov.r, but I do knm·r that he t·ras , • I totaily uninterested in any -vray contesting this case. THE CODaT: All right nch!, the next question I \·rould like to knovr is whether these exceptions are valid that were raised by l"Ir. Carroll •. For example, his to first objection/the account was to the payment of funeral expenses in the amount or :.1;l,OL:-cs .oo. And the exception as to reimbursement to Joseph Hlipala. The question having to do with those amounts of a certain ~forkman' s Compensation claim. There vras a question as to the value of a house trailer, and that I.achael Hlipala, the de cedent, had certain independen ~ 5 income, and there is a question as to 't-rhether or not that was properly accounted for. At this point, befor~ we actually go into these issues, I 1d like to have you . announce this estate out in the hall. ·:fill you do that, Hr. Zermani? MR. ZERHANI: THE COIDT: Your Honor, I _received no response. Is anybody ~ the Courtroom other than ., Mr. Rosenberg who is attorney for the estate, and • r~. Carroll, who has up to this time appeared for Kathryn Frameli and Joan Guthrie, are any persons interested in the estate of Hichael F. Hlipala? ( 1YO RE SPOHSE ) THE COURT: After hearing no response, vTe \vill continue on ivith this matter i•Tith Nr. Rosenberg and Hr. Carroll representing their several clients. Novr responding to my queries about the exceptions, would you or either of you gentlemen vrant to make a comment? J,IR. r10SENBERG: I tran t to make one comment • (At the direction of the Court, off-the-record dis- cussion was not recorded by the stenocrapher). THE COL1i.T: }rr. Carroll, I understand that you have several documents there you'd like to introduce into evidence at this time. iffi. CARJOLL: Yes, Your Honor. If Your Hor..or please, I have had marked as Exhibit 11 A11 the Affidavit i·Thich I previously referred to which includes the notices to -r;ne par-r;J.es J.nvo..Lvea, ana .L nave. naa marKea as ~ z < > .J >-Ill z z Ill D. i 0 .... 0 ~ X Ill < ~ ...: ~ a:: .... Ill e 0 .J < u 0 ::> .., :t ... ,... N ui a:: Ill .... a:: 0 D. Ill a:: .... a:: ::> 0-u .J < u ii: II. 0 e Exhibit "Bn my petition to wi thdravT appearance. Becau e of the nature of this proceeding, I did not prepare a final order, and would request the Court if it can, make whatever order it so desires at this time. THE COURT: I will do that. l·ir. Rosenberg,at this NR. point, I vJOuld like to ask Hr. Carroll, vrould you please give us an idea, I understand you have performe services for the estate in this matter. And you have made an attempt, as I understand, by Exhibit 11 A'', to advise all of the heirs of their several rights in this estate for their protection. 'Jould you tell us vThat, in your mind, is a reasonable fee for services rendered and 'the · ~oun.t of expenses that you have incurred as a result of your legal services in this matter? CARROL.L: If Your Honor please, as far as the costs are concerned, since the notice and the order in August of 1973, I would say exclusive of any . secretary's time or my time, the only cost.;:J that have been involved have been the certified mail notices md two phone calls; one to Hrs. Joan Guthrie in Lorain, Ohio, and one to ivl:rs. Kathryn Frameli in Fairfax, Virginia. And I would have to give the Court an estima~e of that, that it would be perhaps at the most, ;';ilO.OO involved in those items. As far as the services rendered are --------~--~;---------~-- conqerned, or course, I consider them .t·rorth more then what might be i~volved ~n this estate. And I think I have spent a good bit or time and effort on it. But if the Court vT~uld wish, I -vro1,1ld think that $100.00 would be at least reasonable for what is involved. THE COURT: Do you have any objection to that, ~~. Rosenberg? HR. ROSENBERG: No, I don't. THE COURT: Under the circumstances, the Court ,., ill admit the t-vro exhibits, "A 11 and 11 B11 , and we will make them part of the record. The Court has examine~ !) the Affidavit of Service, Exhibit 11 A11 , and it is clea~l that 1-Ir. Carroll has made every effort to notify all of the various legatees or heirs of Hichael F. Hlipala. The notice indicates that the exceptions heretofore. filed by :1r • Frank Carroll i.vill be dismissed, unless certain persons or any of the interested parties appear here in person and press these exceptions. :!e have announced this estate in the halls of the· Courthouse, as i.vell as in the Court- room, and nobody has appeared here, other than the t':lo attorneys heretofore mentioned. Under the circumstan.ces, the Court ·vrill dismiss the exceptions to the account of the administrator heretofore filed at the above number in the Orphans' Court Division of the Court of ,-----------~~------------------------- :::5 z o( ,. > .J >-' Ul z z 1&1 0. i 0 1-(!) ~ X Ul o( ~ ...: 0 a: 1-Ul Ci .J o( 0 0 :::> ., :t 1-,... N ui a: Ill 1-a: 0 a. 1&1" a: 1-a: :::> 0 0 .J < 0 ii: II. 0 Common Pleas of \·Jashington County, Pennsylvania. Furt~er, the Court rrill entertain this Petition to '\dthdra'l.v, '\vhich is identified here as Exhibit 11 B11 , in the record, and under all the circumstances, 1.re 9 are of the opinion that 1Ir. Carroll is '\vell \vi thin his rights in ·t-ri thdrawing under the circumstances. ':Ie further are of the opinion that he did render substant al service for and on behalf o:t this estate, and vre feel that he rendered this service for and on behalf of all interested parties under the circumstances. ' Je are .further of the opinion that his total expense and attorney's fees of $110.0C are . ' reasonable expenses and fees·. And '"e do order and adju~ge the following: And now, this 2nd day of October, 1973, the Court does hereby dismiss the exceptions to the account of Administrator heretofore filed by 1-Ir. Carroll on behalf of Joan Guthrie and Kathryn Frameli. T~e Court allows the petition of~~. Frank c. Carroll, Esquire, to vTi thdraw his appearance in the above captioned matter. And lastly, the Court allo'\·Ts the total sum of $110.00 to ~·~. Frank C. Carroll for attorney's fees.and expenses in this matter. (Proceedings Closed) {1j a: I hereby certUy that the proceedings and evidence are contatne d fully and accurately tn the notea taken by me on the bearina of the above cause, and that this copy iB a correct transcript of the same. --~~ _, Stenographer ~ 'I'he foregoing record or the proceedings upon the hearing of 0 D.. Ill ! tbe above ca.use is hereby approved and directed to b~ftled. a: :::> 0 u ...J < u ii: II. 0 By the Court, ~~ PaiAOSiiiiiliOns, J. 5 M !!2 <( z <( ~ >-V) z z ~~~ 0 <( ' ~--'Z ~ .... o <C<(I-u C) • G:; z uz:z: ~~V) ZO<C ~1=3 ..... <( .... .... .... ~ I-V') :::> <( .... a:l ~ M M ~'*fl-o'' "":.,~.;.-. -,. -· ------------. ;:·~~~ "":~ ....... "";~~-·~ ...,.:_~~_.t,.:oe...;,., ~:~. ..... ...,.. '" -~i~:l">c:r..,-•• , ,, ., ·~ ~~~~~'f"'-~~ '\,_,, ~~ ..... ""~ ... ~~1'.1>':"'"'7>:,. ,., ' '"'~"""'~-~ -H,,: ifdq~ I. ess 11su• . ee · ---. •• '''c· un,_ ••o . 'ent ~lloi-V t/.1!11 - ····No ;uc"stre 411ute8 ,11 --Mr>..,.Iohn Hlipala ~ ~:c" ott1;;_· _ ~ ~;~--~---.:/~reet ·ddress l'r. .• 7J.:;., . 'II s• • b ' Oh1' 0 " it: ·d,8 I -.. ~~-~~ Unknown) .~ j, :!;':l:'~~.l·.l:"'l~-"l<:BQtJ15ti·'l;]!ID 101 m ·n'tntefORY"o CERTIFIED ~No 244218 -] MAIL J\ ;j ll !i H IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA !i 1l 1J ll H ji d i! ll H u 'i 1: ti ;j il li ll j l I !l !] li il I' ·! I, II ESTATE OF ORPAHNS 1 COURT DIVISION :rvlLCHAEL F. Deceased. ) ) HLIPALA,) } ) No. 540 of 1969 ORDER AND NOW$ thls day of August, 1973, it is hereby !1 !J ORDERED and DEC.R,EED that a hearin. g i.n the above matter will be tl li jl ll !! II ii j, !l !I I' ,I ll il :r held in the. Orphans' Court on Tuesday, .October 2, 1973 at 10:00 o'clock a.m., E.D.S.T. ,·at \vhich time the Court will entertain a Motion to D1smiss the Exceptions filed, as well as a Petition for the Withdrawal of the Appearance of Frank C. Carroll for Joan U Guthrie and Kathryn Frameli. :! In the event the parties·filing the ·: ;j Exceptions appear either in person or by counsel, a hearing will q I •: be held on the Exceptions. il ,. il H ii H ;I i! n il ;i i! 'I .i I '• ., ·' .I ·! ·i 'I ·, 'i 'i 'I •: ;i i I· ,, ·j BY THE COURT, ~~-· ----------- ., ' I ASSOCIATE LAW OFJ'ICES FRANK C. CARROLL WASHINGTON, PENNSYLVANIA· 15301 33 WEST BEAU STREET ROGER J. GAYDOS A~A CODE 412 225-9930 Mr_. __ John Hlipala Warren, Ohio Dear Mr. Hlipala: September 7, 1973 RE: Estate of Michael F. Hlipala No. 540 of 1969 Please be advised that on June 23, 1971, I entered my appearance on behalf of Kathryn Frameli and Joan Guthrie and heirs of the above estate and filed Exceptions to the proposed account and audit. Subse- quent thereto, on July 2, 1971 I requested payment of my fees to date, as well as assurance of any future payment -:>f fees to be incurred. Nothing in regard to payment of fees or their assurance of payment has been given to me, and I am in the process of preparing a Petition to Withdraw my Appearance to be presented to the Court on October 2, 19 7 3 at 10:0 0 o'clock a .:in. in the Orphans' Court, Washington County, Pennsylvania. I have also been instructed to advise you that the exceptions which have been filed will be dis- missed on that date unless you have acquired other counsel, or if you so desire to appear in person, pre- pare to prcse~·d 0n the exceptions as filed~ IE addition thereto, I am requesting the Court to award me fees in the amount of. $125.00, plus costs for the preparation of Notice and Petition, as well as any additional fe~ for time which the Court might so desire to award. Very truly yours, ·~ (!. ~· ;~,_ Frank C. Carroll FCC:blm 4 3-~or--,~'~6 COPY OF INVENTORY' Joseph Hlipala xxxxxxxx Michael F. Hlipala Michael F. Hlipala April 70 xxxxxx I ' iluututnrg auil 1\pprai.sttittut of th~ goods and chattels, rights and credits which were Michael F. Hlipala Washington of .............................................................................................................................................. late of ................................................................................................................................. . Washington County, Pa., taken and made in conformity with the above affidavit. REAL PROPERTY: NONE PERSONAL PROPERTY: Proceeds from settlement of claim through Ohio Courts, less expenses Net proceeds from settlement of Workman's Compen- sation claim SOcial Security lump sum death payment Death Benewits from United Mine workers Net value Lakewood house trailer, subject to in- cumberances TOTAL: DOLLARS CENTS 629.90 1,948.22 250.00 350.00 441.91 $3,620.03 Form No .. RCC-62 (7-69) THIS FORK REQUIRED IN ALL ESTATES WITH GROSS ASSETS UNDER $10,000, UNDER SECTION 701 OF ACT OF JUNE 16, 1961, J EFFECTIVE JANUARY 1, 1962. (FILE IN DUPLICATE' WITH COPY OF WILL ATTACHED) t. .. I-o • ' OFFICE OF THE REGISTER OF WILLS County of . W.8-SHINGTON ........... . . . . .::f9 P.~l?P. ,I.(L.~J??).~ ......... -. . . . . . . . . . . . . . . . . . . of ~~.Q . :O:U.lJ.~P.!J. .l\ 'l~P.tl~, .. Wa,qhingto.n, . .P.a .... . (Name) (Addresa) being duly _______ .s.wo..r:n ___________________ according to law, deposes and says that he is the -----Adminis±-ra.i--O.t:----------------------TExec.;Aam., t:'egatee, Etc.) of the estate of -----~~-~h-~~-~---~-~---~~~p~J~-----------whose last residence was __ }4.9 .. JJ~_ng_;~~J~·-__ .8,y_~D.1l~.L------------------. (No.) (Street) -------~~~~~E:~!-.<?..~-~---~~-: ________ .deceased, and that the whole of the estate of said decedent, who died --~~P.__. ____ ?..Q.L _ _!_~§_9 (City, Borough or Township) (Date) 0nsisted of: REAL PROPERTY REAL PROPERTY IN PENNSYLVANIA, WITH STATEMENT OF MORTGAGE ENCUMBRANCES UPON EACH PARCEL AT DEATH OF DECEDENT, WHERE PROPERTY HELD AS JOINT TENANT OR TENANCY BY ENTIRETIES, GIVE NAMES, ADDRESSES A~lD RELATIONSHIP OF OTHER OWNERS. Real Estate Estimated Value 1\l()l\lF. Personal Property •• . Proceeds from settlement of claim throu.gh Ohio Courts, less expenses . ~-. 629.90 ~~ K Net l:>roceeds from settlement of Workman's Compensation claim 1,948.22 Net value Lakewood house trailer, subiect to incurnberances 441.91 uik TOTAL• S3 020 03 l ' NOTE: You may expedite the processing of this return by filing with it, and as a part of the return, letters from financial institutions or mortgage holders, certifying to amounts on deposit or owed by the decedent as of the date of death, Such letters must be signed by a responsible officer of the financial institution or mortgage holder and indicate clearly amounts of principal and interest in the decedent's account at the date of death and the type of account, account number and the exact name or names in which the account is registered, ~--------~-----·----------------------------~------ Jointly Held Property Estimated Val~ ---------------------------------------------------------------------------4-------------- Transfers within TWO YEARS Prior to Death That at the time of death there was no safe deposit box registered ih 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 IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX THIS SAFE DEPOSIT BOX RENTED IN NAME OR NAMES OF BENEFICIARIES BENEFICIARIES AND ADDRESSES RELATION SHIP SURVIVED AGE OF LIFE (If step-children or DECEDENT TENANTS OR (State full names of all and their addresses who have illegitimate children STATE YES ANNUITANTS an interest, vested, contingent or otherwise, in estate.) are involved, set OR NO AT DEATH OF forth this fact.) DECEDENT - c RELATIONSHIP OF JOINT HOLDERS TO DECEDENT INTEREST OF BENEFICIARY IN ESTATE R~Si.DE~T DECEDENT DEBTS AND DEDUCTIONS CLAIMED NOTE· List first five items in the spaces so provided, observe notations thereon, and instructions DEBT OR CLAIM NATURE OF SAME AMOUNT THIS COLUMN ~-------===~~~~~--~·----,---------~~~--~--~------------,---------.--mHEGISTERONLY Abel Funeral Home Funeral expenses paid Family exemption (will not be allowed unless decedent died residing with a spouse or children.) Joseph Hlipala Administration Expenses * Rosenbera lV B~~ fees* Bloom. Bloom Josenh Hlinala Fiduciary commission * _I OTHER DEBTS AND CLAIMS t'/ ( *) See Note below Total $ 1 048 10 $ 181 ol 140 ho Note: The estate agrees to advise the Register of Wills if the amount actually paid in settlement of any fee, commission oi· debt is greater or less than the estimated amount claimed and allowed. ~ Subscribed and sworn to before me this ....... ( ~ ........... . . . . . . . . . . . . . . . . . . . . . . . . . day of .. April. ............ , 197.0 . . . .. . .. . .. .. . .. .. . . ~.~~~~,.:~ ;,;~ (City or Town and State) Washinlrton, Washin ;t6JJ Count P.e.nna ... . . "~:; ~·. b~n. ~:f!";~·d: ::w· I do ~~•r ~. b~y~~·' th•. ·:;,~:·::en: 9;';72j oont,m;ty,w;th ::~ .: .9r.? /=""~ . Appraiser c7' ' ........., In the event that any futut·e interest in this estate is transferred in possession or enjoyment to collateral heirs e decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer·inheri- tance taxes at the lawful collateral rate on any such future interest. ., .., ~ }• Form No. RCC-62 (7-69) Will Administration lNo. · ......... Year .... . IN THE MATTER OF THE APPRAISEMENT OF THE ESTATE OF Michael F. Hlipala ....................................... Deceased Late of . ~~~h~~9.i:<?!l ................. . --~ ~·r'! ~ ::0 -....; : ;;::... f'r} ::0 c:::, ~ 0 c:: ::X -- County of ... ~~I?P!~;i7&-P .... -~ .. r:~ . ..c~--1 r~ (/) P! ~ ''-> f1'1 --~ ::tJ ..... _ ·-Commonwealth of ~e_sy!~ania 0 -n _-..._ -''"'0 ~ C") ;;-. .:.:::r ~~:::u REPORT ~}): ~PRAIS'AL : en rv c.n 3 '• . Form RC @' -10 DEDUCTIONS ALLOWED IN J OFFICE OF THE STATEMENT OF DEBTS THE SUM OF ....... .. .. . $,;;/; () // .3 ,h . . ...... .. REGISTER OF WILLS NASHINGTQN AND DEDUCTIONS "r;::;::K...... 2:.2/'.:Zu OF COUNTY AND AGENT OF THE COMMONWEALTH ~-¥~~ ~~ #tf3-t: 7-J-yo ~% ;;;fh~ Register of Wills, Age~! ESTATE OF Michael F. Hli·~ala LATE OF Washington, Washington County, Pa. DATE OF FILING APPRAISEMENT /-;Jf-/u DAT5 OF DEATH 2L2oL69 DATE NO. OF NAME OF PAYEE REMARKS AMOUNT VOUCHIO" 3/11/1 p9 Abel Funeral Home /11/6 ~ Joseph Hlipa:la ren Q /1 3/11/ b9 Joseph Hlipala • re , ") ..L LL/..::1 LF. ~ .Tn~Anh Hl i ·oa1a LLI..::l IF. f:l .Tnc::.l'>nh H1 i ·n~ 1:::1 Ll I LL.Lh ~ .Tnc::.Anh Hl i ·n~ 1 :::1 .Tn~·Anh Hl ina 1 a 'DTI"\1"\M 't:I.T.I"\1"\M "'O"'"'"""T"1.F.R(! ;:_ Ll 12~1 LLI?~I ., ;q Russell Marino ~Q li'·.:J. BUCKLEY -Rn~~ell Marino Russell Marino I COMMONWEALTH OF PENNSYLVANIA } COUNTY OF ----=.:.=.==WASH==::.:.::.:INGT:.--==--ON _ se: 1, -~~..:LY ,; Joseph Hlipala Funeral expenses 1048. 'Qi ...... '!-. ~-e:men-c :tor tra1Ler b"-• ..... ~ lA .,A:fAhr "7La~ :l::hroagl! 37'22769 imhn"'"~ Ll.. J.:uL IUe"'I 01"'I pCii< -~ ,"I.,-. 1 .J:: .J:: ~ 0 lL_,_·:;~ ~ ....... ~I~~ ~u~ -= .,-v-::~ R~~m£grffi6WrY:th~g~ renairs 74 reimbursement for tr1ps on heha1f of F.~t-at-A 113 reimbursement for mone¥s ad vanC'ed neC'enent-. -fnr t-.ri n t-n Ll~Ll Florida Administrator•s fee 140 RT.()()M ~+-+-nrnl'>'l.7~ -fi'>A 1 ~, Letters of Administration 10 Bond 10 ----Inventory Account TOTAL: ~-~<>") ~o/1 H~ESY CERTIFY, THAT. TO THE BEaT OF MY kNOWLEDGE AND BELIEF, THI! FOREGOING IS A JUST AND TRUE STATEMENT OF DEBTS FUNERAL EXPENSES AND EXPENSD 01" ACMINrsTRATroN suBMITTED To THE ESTATE oF Michael F. Hli· ala · INHERITANCE TAX PURPOSES. 00 "" J£1. - 136 160 loo 00 Ll.() 00 00 l.i!...n 3(, I I i RCC-81 (2-64) COMMONWEALTH OF PENNSYL VAN lA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION IN YOUR REPLY PLEA8E REFIER TO 37-214-9 NOTICE OF FILING OF APPRAISEMENT JOSEPH HLIPALA V..YYYYYYVVY . {~".lfe<ell·U·e!."'·Ji9.ll. Administrator) In Re : Estate of _____ M_I..,;.C_H_A_E.=L:......::.F....:·---=-HL=I::..:P..:.A~L::.:A;:__ __ _ _____ _;\:.:...:\7A:.:.:S:::.;H=IN~r~G~T.!::O.;..lN ____ County -File No. 6 3-6 9-540 Dear Mr Hlipala: You are hereby notified that the original appraisement in the estate of. Hichael F. Hl ina) a has been filed in the office of the Register of Wills qf Washington County on Jul v 29 , 19...10. Said appraisement reflects the following valuations: Real Estate __ ~---------------------- Personal Property ________ ~3~,u0~2~0~0~3~- Transfers ________________ ~~~~~-- Total _______________ ~~3~,~0~2~0~.~·Q~3~- 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 one year from date of death, interest at the rate of six (6%) percent per annum is charged. Any party in interest who is aggrieved by an appraisement may appeal therefrom as provided by law. / Date ____ ~J~u~l~v~~2~9~,~1~9~7~0~------Signed ~.L.:....i.~___;__l,~k:£:~~----=:2-~ PPRAISER Title DATE OF DEATH: February 20, 1969 Note: This is not a bill. RCC·39 (5-68) COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT Estate of HLIPALA, :MICHAEL (Last Name) (First Name) F. (Initial) SUMMARY DATE OF DEATH 2-20-69 REPORT OF INHERITANCE TAX APPRAISER FILE NO. 63-69-540 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: 7-29-70 ------~-=~~~--------- REPORT OF THE REGISTER OF WILLS 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: 7-29-70 ~-~ REGISTER OF WILLS INVENTORY VALUE AS REPORTED VALUE AS APPRAISED VALUE AS REAPPRAISED Real Property (Schedule A) Personal Property (Schedule B) Transfers (Schedule C) $ $ $ 020 0 -------+-- Joint-Held Property (Schedule E) TOTAL GROSS ASSETS Less Debts and Deductions (SCHEDULE F) CLEAR VALUE OF ESTATE Valuation of life estates or 3 020 03 3,020 03 2 011 :~n 1,008 67 annuities . . . . . . . . . . . . . . . . . . . $ ---------+--- ESTATE TAX ASSESSMENTS $ _____ ....___ FOR USE OF REGISTER ONLY COMPUTATION OF TAX Taxon$ ________________ ~--- Tax on $ ------------''-+-""'-""'""4......,_.1---l Tax on $ -----------+-- Tax on $ ----------+--Taxon$ _________ --+-- Exemptions=========:jl== Total Estate -----------....J....-- TOTAL TAX 10% 15% * $ _________ 4---- $ ____ .u.r..;~ 1\_.,~J..,:~.._ $------------4---$ ________ 4--- $ _______ -4--- $-------------~--- Less tax previously paid $=======+== BALANCE $------+--- Less 5% of tax if paid within 3 months after death $======== Add interest at rate of 6% from -------to -------- AMOUNT OF ESTATE TAX ASSESSED $------+--- Estate tax paid $ ________ __. __ (*) As evidenced by Charitable Exemption Certificates issued by the Secretary of Revenue. BALANCE DUE $ __________ _J __ _ Add interest at rate of 6% from ---------~·0-------$-----------4---- TOTAL TAX BALANCE $ --------+--- PAID $------~--- FOR USE OF REGISTER ONLY ADJUSTMENTS NOTE: Where subsequent adjustments are made to the above computation of tax by the Register of Wills, for proper reason, same should be noted below, with short explanation. Will Administration ~ No. IN THE Year ........... . MATTER OF THE APPRAISEMENT OF THE ESTATE OF }IIGHA~~ F ~ JfL.IPALA Deceased Late of .. 1·lASI-IJN.(}'J'ON County of WASHINGTON Commonwealth of Pennsylvania REPORT AND APPRAISAL t Fonn RCC-2 COMMONWEALTH OF PENNSYLVANIA DATE ....................... J..~J.Y. ..... 4.~ .. L ..... 1. .. ~.7.9 ............. . . RESIDENT INHERITANCE TAX COUNTY ................. Jfa.shin.gt . .O.U ......................... . ,..DEPARTMENT OF REVENUE . BUREAU OF COUNTY COLLECTIONS HARRISBURG, PENNA. 1 7 1 2 7 APPRAISEMENT FILE NO •............... §.~.:::: . .9..~.:::: .. ?. .. 4.9. .................................... . Whereas, .......................... .N.i.~.b.g,.~.l. ... .F. .... .Hl..i.P..g,l.~ ................................................... late of ................................... ..JV.~§ . .hi.:r?:gt..9..P: .............................. . in the County of ............................. \'l.a.s.hing:t.on .................................................................. Commonwealth of Pennsylvania, having died on the ........ . ...................... ~.O. .... t..h ....................................... day of ............ "f.~.:t?.r..~.~T.Y ................................. 19 ...... 9..~ seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore, I, ................................. .JY. .•. .R. •...... C.ha.n~Y ..................................................... , an appraiser duly appointed according to law, haYing been designated to make a fair and conscionable appraisement of the said estate, and to assess and fix the cash value of all annuities and life estates growing out of said estate, hereby file the following appraisement: 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. Appraisement Description of Auet Unit Values Made for I nherltance Tax Purpous $ PERSONALTY: See COPY of appraisement filed 3.020 03 Total 3.020 03 ........................... , Penna. WASHINGTON County RESIDENT INHERITANCE TAX APPRAISEMENT Estate of ................... .HICHAEL. .. F ....... HLIPALA ................... . Deceased. Late of .... Y!A$..HJ..NG.TON ..................................... . Date of Death, ....... .¥..~.9.~~f.t.:r:'Y .. ?.9.L.J.9. . .9.9. .. AppraisemeHt Docket Vol., ................ 3..7 ............................ . Page, ........... 21.4.~.9 ............... No .... 6~.:::76.9 . .,.5.4.0 ..... . Filed in Register's Office, ... J.UlY. .... 2..!L 197..0. Amount of tax due, $ ............................................................... . DEPARTMENT OF REVENUE Received, Examined and Approved, Wrote abo.ut Appra-isement, Appeal f1'om Appraisement, Entered and charged, ~ t-fi • l-.. -) I~ i I 1 .• I • L~ !-L t '73 ~lOU ltr Pn 4 !6 RU C> SEt L f.::~n.l j~ .. t 0 REGISTEr\ OF \'/iLLS WASHI~IGTON CO., PA. ~ 2%Tax on $ __________ "'------------lr.iil File No.63·69-S40 CountY------~AS~~~~J-------------------1 Remarks: .· . 1. ,.._,..., ~ ~· lJ 00 ~ [p [UT~illlr ~ .:s 'E ~ L NOTE: This Triplicate4~ec~ipt ~ b,li r;;ained for audiW,urpose~. 6% Tax on $--'f,73..:H0rhtrt!6H7--- 15% Tax on $ ________________ _ % Tax on $ _________ _ Estate Tax, Act of May 7, 1927 TOTAL TAX CREDIT Less five percentum of tax if paid within three months after date of death Plus interest at the rate of _6_% from 5-20-70 to nate TOTAL AMO~NL~/;\ID $ ________________ _ $------------------·m $ ______________ __ $. __ 4..::.;3=·--=8::...::4:___ __ $----------------H $----~0~.~2~1~------n • 1i> ' ~--.. ., ,J3 -, .... 2~4-9 Received ~~~~~~~~~~~~~~~~~~----~· NOTE: In accepting th~ transfe/.friht;lla~ce· tax an· future estates, prior to the death of · liie -· tenant or tenant for years, as evidenced by. this receipt, II Is understood that the Commonwealth shall not be precluded or prevented from .hereafte~assesslng additional Inheritance tax at the death 'of nth:~e;·c:·c::· ::..,..Ji:;:~~::.!::::::::::::::_:::;~~~~L:::::::=...:~~~~-:--:--::-:---11 life tenant or tenant for years whenever It-appears that such additional tax may be legally due -· collectible for reason whatsoever.