HomeMy WebLinkAboutOC1969-0592 - ESTATE OF GILLESPIE\i~
Petition in theInthematterofthe~~
Estate of BESSIE M.GILLESPIE,-
Deceased.
TO THE AUDITING JUPGE:
•No.63-69-592
)
Enter our appearance for Marie P.Drain,(now Marie P.Steiner),
Stella F.Fazi and James H.Gillespie,"Objectors".
Note:"Answer To Petition To Settle Small Estate Pursuant To
20 Pat C.S.A.Section 3102 (Probate,Estates and Fiduciaries
Code,Section 3102)"is being filed separately and con-
currently herewith.
'''--t=~~=<.><-_-,19 81
"\
No.63-69-592
Petition
In re ~inEstate of
BESSIE M.GILLESPIE,Deceased
~
'rarripr fnr 1\ppraraUrt
FOR
Marie P.Drain,(now Marie P.
Steiner),Stella F.Fazi and
James H.Gillespie,"Objectors"
ZEMAN AND ZEMAN
Attorne.y
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LAST HILL AND TESTA}lEr~T
I,BESSIE M.GILLESPIE,a widovl,of Peters Tmvnship,
Washington County ,Pennsylvania,do make this my Last v!ill and
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Testament,hereby revoking in full all wills heretofore made by
me.
III!
I pay
FIRST:I direc t my Executor,hereinafter na]:ned,to
my debts and funeral expenses.
SECOND:I give and devise to my son~Robert ~v.
Gillespie,my house and lot containing one (1)acre,on the
southerly side of McMurray Road,in Peters Township,Washington
II County,Pennsylvania,PROVIDED,HOHEVER,that'if my other three
I!-I (3)children,namely,Marie P.Drain,Stella F.Fazi,and James
III H.Gillespie,shall voluntarily convey by deed to my son,Robert
!IW.Gillespie,an undivided one-fourth (1/4)interest in the nine
il,.,I"II',"'-:'J,',l"I~,,:·,.:·C,~"t-'l,-~,'···_r~.O~-,I',-".-.·L.~h (9 1/'\..~,,.,_'_'._,''-+j DC'J~e;:~00:
Subject to the provisions of paragraph second,THIRD:
-----_IMcHurrayRoad,in Peters Tovmship,which my other-children I
I received from their father,then,and only then,this devise Of--\
I my house and lot to my son,Robert IV.Gillespie,shall become I
Ii null and void.I
l'I
,i above,I give,devise,and bequeath all the rest,residue,and
remainder of my property,real,personal,and mixed,of whatsoever
nature or kind,and wheresoever situate,of which I shall die
seized and possessed,or of which I shall be entitled to dispose
I
a t my decease,in equal shares to my four (L~)children,namely:
Marie P.Drain 1039 McLaughlin Road
Bridgeville,Pennsylvania,
Stella F.Fazi 115 Hershey Road
Pittsburgh 35,Pennsylvania,
"
i
"A"E:1I.dIBIT
...~....1
Robert W.Gillespie 607 East HcIvlu:;:-ray Road
McMurray,Pennsylvania,
James H.Gillespie Thompsonville Road
._~McHurray,Pennsylvania .
._0..""'<'-<I •
In the ~vent that anyone of my children is not living
the share of said deceased child to his or her heirs~
II at the time of my decease,I hereby give,devise and bequeath
I
LASTLY,I nominate,constitute and appoint my son,
Robert ~'l.Gillespie,to be Executor of this my Last Ivill and
Testament.
in our presence,who,in her presence,at her
IN \tJITNESS IlliEREOF,I,the said BESSIE M.GILLESPIE,
Signed,sealed,published,and declared by BESSIE M~
(1965).
and Tes tari1ent,
GILLESPIE,the testatrix above n~med,as and for her Last Will
request,and in the presence of each other,have hereunto
subs~ribed our names as attesting witnesses.
III
/I have to this my Last l-1ill and Testament,set my hand and seal'I ~!I this It'day of January,One Thousand Nine Hundred Sixty-Fivei
III
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19TERM
BESSIE M.GILLESPIE,DECEASED
ESTATE OF
PETITiQN FORGITATION"
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I N R E EST ATE
OF
BESSIE M.GILLESPIE
DECEASED
..
IN THE COURT OF COMMON PLEAS
WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
NO.TEIU~19
6T;-(;Y-S,?L..,
PETITION FOR CITATION
TO THE HONOP~LE THE JUDGES OF SAID COURT:
AND NOW,this d./#day of M
comes the Commonwealth of Pennsylvania,by Marco S.Sonnenschein,
Deputy Secretary for Taxation,for George J.Mowod,Secretary
of Revenue,who avers:
1.That Bessie M.Gillespie,deceased,died a resident
of Washington County,Pennsylvania on November 4,1968.
2.That Robert ~v.Gillespie,Transferee,did cause
to be filed an Inventory of the assets of the decedent,Bessie M.
I""...Gillespie.Attached hereto and made a part hereof is a copy
of said Inventory marked Exhibit."A".
",
3.That Robert W.Gilles~ie,Transferee,filed a
Statement of Debts and Deductions 'in the 'estate of Bessie iii.
Gillespie \vhich was approved by the Register of Wills of
Washington County in the amount of $1,068.00.A'ttached hereto
and made a part hereof is a copy of said Statement marked
Exhibit "B".
.'
"
4.That on May 13,1969,an appraiser in the
Washington County Inheritance Tax Office did appraise the estate
of Bessie M.Gillespie,deceased,at $19,878.54.Attached
hereto and made a part hereof is a copy of said appraisement
marked Exhibit "C".
5.That on May 13,1969,a Notice of Filing of
Appraisement was mailed to Robert W.Gillespie,Transferee,
advising that the appraisement in the estate of Bessie M.
Gillespie,had been filed in the office of the Register of
'Nills of Hashington County.Attached hereto and made a part
hereof is a copy of said Notice marked Exhibit "D".
6.That tile Inheritance Tax due in the estate of
Bessie M.Gillespie was computed as
Real Estate
Personal Property
Transfers
Joint Held Property
Total Gross Assets
Less Debts &Deductions
Clear Value of Estate
Taxable at 6%
follows:
$18,900.00
978.54
none
none
$19,878.54
1,068.00
$18,810.:J4
1,128.63
7.That as of the date of this Petition,Inheritance
Tax due and unpaid in the estate of Bessie M.Gillespie,deceased,
is $1,128.63 plus interest at six percent per anmnl1 from
February 14,1970.
8.That Robert W.Gillespie,Transferee,is liable
for the payment of Inheritance Tax due.
.,,
9.That on May 19,1975,a certified demand letter
was mailed to Robert W.Gillespie,Transferee,outlining the
nature and amount of tax due and the consequences if not paid.
A receipt for said letter was signed and returned to the
Washington County Inheritance Tax Office.Attached hereto
and made a part hereof is a copy of said letter and receipt
marked Exhibit "F".
10.That on June 20,1975,the District Supervisor
of the Washington County Inheritance Tax Office did file a
"Request for Legal Action,"Form RCC-48,recommending that
....a Petition for Citation be filed in the local court citing
Robert W.Gillespie,Transferee,for failure to pay Inheritance
Tax due in the amount of $1,128.63 plus interest thereon at
six percent per annum after it became delinquent on February 14,
1970.Attached hereto and made a part hereof is a copy of
said Request marked Exhibit "F".
11.That under Section 821 of the Act of June 15,
1961,P.L.373,Article VIII,(72 P.S.2485-821),the Secretary
of Revenue is authorized to request the Court to issue a Citation
directed to those subject to any'duty imposed by the aforesaid
Act,commanding such persons to appear and show cause why the
requirements of this Act should not be met.
~lliEREFORE,your Petitioner prays your Honorable Court
'.4toissueaCitationuponthesaigRobertW.Gillespie,Transferee,
directing him to appear 'and show cause why said Inheritance
,-,
Tax in tl1e estate of Bessie M.Gillespie,deceased,should
not be paid as required.by law;and to further di~ect that
the costs of this action shall be borne by the said Robert w.
Gillespie.
,
CO~~OI~iEALTH'OF PENNSYLVANIA
8Y~~/~~sonnenschein
Deputy Secretary for Taxation
For:George J.Mowod
Secretary of Revenue
COI~~Om~EALTH OF PENNSYLVANIA
COUNTY OF DAUPHIN
··
··
ss
Ivlarco S.Sonnenschein,'Deputy Secretary for Taxation,
for George J.Mowod,Secretary of Reven~e,being duly sworn
according to law,deposes and says that the-facts set forth
in the foregoing Petition are true and correct to the best
of his knowledge,information and belief.
~~~Ma ~1krilnenschein
Deputy Secretary for Taxat~on
For:George J.Mowod
Secretary of Revenue
Sworn to and Subscribed
before me this ~9a day
of ~197.s-
l_
My Commissi~11 Expir~~·March 17,1979
Harrrsbur9,Pa....Dauphin County
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.an:
Jilt mqe aloud of Qlnmmnu 'Irag of .n.a~iitBtOtt mounty.Jlrtttt.aylutluht
®rnhuun'mouret iHntnintt(~)(
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1 OJ Hattnn 1NO.63-69-592
Deceased.))
Olnmnlutttutaltl1 nf Jruugylnunhl
<!tnuuty of lOOJanl1iugfutt
BESSIE M.GILLESPIE,
ESTATE OF
IN R.E:
To:ROBERT W.OILLESPIE"--_._
Sur Petition of:COMMOMvEALTH OF PENNSYLVANIA
.Il.r.Qtnmuuuw ..'lUX,__R_O_BE_tR_T_Vl--=...c-G_I_LI_...E--'-S--'PI_E__. _
that,laying aside all business and excuses whatsoever,you do file In the office
a decree made against you.
Tax in said estate has !Jot been paid;and to further djrect that the
~9
~lerk of the Orphans'Cour(~)
,the 30th.day ~f_M!.:.I>..Quarol....\c......h..L-_
o'clock~.M.,and show cause why the InheritaYJ.ce
,,
(Seal)
,.
_-=B=i=l=-l~J~o~hn~s~O~nL-'Esq.
Attorney for Petitioner.
petition,on or before Tuesday
19 76,at 10:00
WITNESS the Honorable'Paul A.Simmons,Judge of our said Court,
If you fail hereof,the petition may be taken PRO CONFESSO and
of the Clerk of our Orphans'Court of Washington County,a full and com-
~ete answer,under oath,to each and .every of the averments·of the said
'..
at"Washington,Penna.,the 10th.day of--=F--=e:....:::b-=..rtl..==a=...rYJ-,,19 ..J~.
costs of tliisDaction be borne b~-±he said Robert W.Gj 1 J espj,e.
and further abide the order of our said Court in the premises,
----~---~----------------.---.
.•I '~I
I N R E EST ATE
OF
BESSIE M.GILLESPIE
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IN THE COURT OF CO~1MON PLEAS
WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
DECEASED NO.
o R D E R
TEI&l 19
1971,
Now,to wit this the
upon consideration of the
J ~day of r;:-~
foregoing Petition,it is ~
ordered and decreed that a Citation be issued commanding
Robert W.Gillespie,Transferee of the estate of Bessie M.
Gillespie,deceased,to appear and show cause why the Inheritance
Tax in said estate has not been paid:and to further direct
that the costs of this action be borne by the said Robert w.
Gillespie;said Citation returnable at;a:09fM.,on the ~~
day of ~,19 7~)t!A-~~t--~!A
~~L77Ltvd';:(~_~~/~~~S~!;tt:Y4~~~~~~~
BY THE COURT
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IN THE COURT OF COMMON PLEAS OF
WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
No.63-69-592
iN RE:ESTATE OF BESSIE M.GILLESPI~~
Deceased.
PETITION FOR ISSUANCE
OF WRIT OF ATTACHMENT
~'".~UQ:'~f)~:~~,~~-'
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V"\M·...::en -.-,_1 ,-.,-~._"•__l
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WILLIAM A.JOHNSON
565 E.MCMuRRAY Ro.
McMURRY,PA.15317
412.941.5310
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'j;tntr nf 'rnnllylnnnin Illll:
mnunty nf lIall~inBtnll
TO THE HONORABLE JUDGE WITHIN NAMED:
I hereby certify and return that on Wl:iDN.r.:.SDAY the 14TH day of APRIL 19-Z6-
~4:55 PM.,I ~"~ilie wilWn,~_P.r.:._·~T=I=T=I=O~N~F=OR~=I=S=S~U=A~N~C~='·~O~F_~~·~I~T~O£F~A~TAT~AyCliH~~~N~T~
upon the within named defendant ROBl:IRT W.GILL.c.SPI.c.
by handing to~~~~~~Hfhl,I!'IJMl--~~~~~~_personally at R.c.SID.c.NC.c.,800 .c..Me MUHRAY RD.
Vc..Nc,TIA,
Sheriff.1
~9
w~in~.~~Affiffi'.cN,nSYIVania,a true and attested copy of the within PoC/TITION FOR ISSUANC.c.OF ~IT
and making known to HIM the contents thereof.
p~~X P~TI.TION FO$ISSUANC.c.~vttl¥'··OF ATTACHMp 1\T'1'
NO.6~-6~-592 'I'ERl\t,19
INVOICE NO.~1q~r:;
SHERIFF'S COSTs-'(1 C.OA .TY FOR pT.-
DOCKET NO.11 '~AGi'617 PAID BY AT~:.u
'v'd "0;)1·10.1:.,\11 HSliJ'ltl
c·'I-II I,)~t);i ::1 I ';-,''"';1i1'....'f •11 t -.L ,_......'~,""'t}~,l U
20 6 lit'61 UdV 9L
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,-'IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
....L ,~:~,~•••
J -.~i >.10 1""':,'tt/I ,
•'f;,':~.y OR,P-HANS I,~OURT DIVIS,ION
IN RE:
;
,. ..1;':4i T~\l'4 -r rf,r ~9*'
ESTATE OF BESSI E'J1.;,GILLfSPI E,.\,),l.
Deceased..)
No.63-69-592
"PETITION FOR ISSUANCE'
'OFWRITOFATTACHMENT
TO THE HONORABLE,THE 'JUDGES OF SAID COURT:
AND NOW this '/day of'April,1976,comes t~i 11 i am A.Johnson,
Esq.,as Special Assistant to th.e Attorney General of th.e Commonwealth of
Pennsylvania,who avers:
1.That Besste M.Gillespie,deceased,died·a resident of
Washtngton County on November 4'~1968...
:.2.That Robert W.·Gi 11 espi e,trans feree,has fi 1ed an inventory
showing real and personal property in the amount of $19,878.54 and a Statement
of Debts and Deductions taxable in the amount of $1',068,,resul~ing in an
estate of clear value of $18,810.54.
3.That by Report and Appraisal dated May 13,1969,the Commonwealth
of Pennsylvania determined that tax in the amount of $1,128.63 was due and
owing., I
4.That to date,Robert W.Gillespie has failed to file an
inheritance tax return as required by the Act 'of 1919 P.L.5210,Section 15,'
as amended by 1923 P.L.1078,Section 3.
5.That pursuant to the Act of 1919,supra.,the Commonwealth of
Pennsyl vani a requested that a Citation be di,rected to ttlesaid Robert W.
Gi,llespie to appear and sh.ow cause why th.e requtrements of the Act should notI
"
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be.me.t.Purs..uant th.ere.to,this Honorable Court by Order dated February 10,
1976,dtrected that a Citation be issued to th.e said Robert W.Gi llespie to
appear at a heartng on Tuesday,March 30,1976 at 10:00 a.m.in Courtroom No.5.
6.Pursuant th.ereto,a h.eadng was hel d at which time Gaylord W.
Greenlee,Esq.,as attorney for the Estate of Bessie M.Gillespie,appeared,
and advised the Court that after receiving notice of the Commonwealth's
Petition for CHatton,he had contacted the said Robert W.Gillespie advtsing
him to com~ly therewith.
·../"',7.I .iT"he ;said Robert w.Gi'll~spie fined to appear at the hearing
•f ..'"'"'1 i."~.'"
scheduled for March 30,1976 at 10:00 a.m.
'.WHER~F9RE,YO,~r Pf"ti ti oner prays your Honorable Court to enter
",r"
an Order directing that a hearing be scheduled to determine whether the
,,\'''/,..:.
person of Robert W.'Gillespie should be attached for failure to appear in
response to th.e Citation directed to h-im of February 10,1976.
'J1~£~"..
Wil Ham A.Johns¢,Esq.
Speci.alAssist!nt to the Attorney Generaij
f~•
AF FI D~VI T
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF WASHINGTON
)
)ss:
)
Before me,the undersigned authori ty ,')persona 11y appeared
WILLIAM A.JOHNSON,who,betng fi.rst duly sworn according to law,
deposes and says that the facts set forth in the,foregoing Petition
are true and correct to the best of his knowledge,information and
belief.
Johnson
}
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)
}
)1976.
before me thiS '7th day
of -~r==~---
Sworn to and subscribed t·
'.}
}
c ;!lrrL;'~c&n .~J
.~-"CYNTHIA ANN HUGHES,NOTAI<Y I'Utlli(
m£lts TWP.,WASHINGTON COUNTY
MY ~ISSION EXPIRES FEB.11.1980MetIlIlet.,P~l!AsstlClMklIlOfNIlt.'''I,..
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'ORDER'OF COURT
AND NOW:TO WIT.tlliS g'~YOf #•.1976.upon
cons;deration of th.e foregoing Petiti on,it .is hereby ordered and decreed that
"
a hearing'be set for Tuesday,June 29,1976 at 10:0.0 a.m.:in C'ourtroom No.5
to deter"1tre whether the!person of Rober~I~l~,Gillespie ,should be attached for
•'-4 ~"!-~-'~!,.4-f':1J ~,"'
fai-Jure to·appear'iri.,r~spqrise,l9 Ute Cifa'fic;H1~of;Fe-br:uary~10,1976.It 1.s"{,',c'-'ff I ..,),••'.,.I,"('lf~'1'1',r"l'"
,;.'"';.'l"'':',',,,_r l I,''-J'.,,'Ii.~,•l ..'.,"
further dtrected that a _~9Pyof this Pe,tition and Order be perso~ally served
'.."",'.,'"..upon Robert W.Gillespie,by,the SherHf of Washtngton County .
•"r t'.../..'1-,/,<:'j""-:..~:r J;-/...-
,if •;..•-,.J.I;••
\,of',~'f f'-i..f ...<,t -,...~.,
-..,-f ",~,},'~./'.l~'"~.:\:''''!.'''I ,\I
,...'{,.I f ~~,f .t ~•t~,+-'•-l'.i.,BY Tl:IE COUjU,
:'.
,
IN THECOUR'OF COMMON PLEAS OF WASHINGTON COUNTY.PENNA.
(Orphans I Court Division)
IN RE:
Estate of
BESSIE M.GILLESPIE,
Deceased.
)
)
)
)
)
)
)
No.63 -69 -5.92
HEARING ON PETITION FOR CITATION
BEFORE THE HONORABLE PAUL A.
SIMMONS.J ••IN CHAMBERS.ON
THURSDAY.JULY 22.1976.AT 9:15 A.M.
.$.,\1
;..-'",..
.,"'APPEARANCES:
l'.!,
J..'~.,,
(-
,'.ot.
(.~
WILLIAM A.JOHNSON.
Special Assistant Attorney General,
for the Commonwealth of Pennsylvania,
Department of Justice.
GA YLORD W.GREENLEE.ESQ.•
of the firm Greenlee.Richman,Derrico
and Posa,Washington,Pa.,representing
Estate of Bessie M.Gillespie,deceased.
ORDER
AND NOW.this 22nd day of July.1976,
after due consideration of stipulation and agreement entered unto between
the parties,namely,William A.Johnson,Special Assistant Attorney Gen-
eral for the Commonwealth of Pennsylvania.,reRresenting the Commonwealt
of Pennsylvania arid its Department of Revenue,and Mr.Gaylord W.Green-.
lee,Esq••representing Mr.Robert W.Gillespie,and upon consideration of
Robert W.Gillespie's testimony that he fully understands the import of the
.stipulation and agreement,it is the order of the Court that Rober;,t W.Gilles
pie shall pay the amount of One Thousand One Hundred Twenty-eight and
63/100 ($1128.63)Dollars,with interest at the rate of six (6%)percent per
annum,from February 14,1970,-at the rate of Fifty ($50.00)Dollars per
month,to the Department of Revenue,Commonwealth of Pennsylvania.the
-1-
,---------------.-.-----------_._----
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payments ·first shall be applied to interest,and the balance shall be applied
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to principal.Further,"this order is without prejudice to Robert W.Gilles-...,'.
."":'J '"
pie £o,~akea:p'ers6nal application for refund of all or part of said tax,if
he deems it proper to do so.
By the Court,
I I
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'tfU-O J.
NO.63-69-592
Orphans'Court Division
Estate of
BESSIE M.GILLESPIE,
deceased.
IN RE:
In the Court of Coomon Pleas of
Washington County,Pennsylvania
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,'.,PErITION 'ID SEITLE SMALL ESTATE
PURSUANT TO 20 Pa.C.S.A.SECI'Ia
WASHINGTON.PA,15301/:<9-/~tJ
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GREENLEE.RJCHMAN.
DERRICO &POSA
ATTORNEYS AT LAW
WASHINGTON TRUST BUILDING
IN THE COURT OF COMMON PLEAS,OF WASH1NGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
IN RE:Estate of )
)
BESSIE H.GILLESPIE,)No.63-69-592
)
Deceased.)
PETITION TO SETTLE SMALL ESTATE
PURSUANTT020Pa.C.S.A.SECTION3102.
TO THE HONORABLE,THOMAS J.TERPUTAC,JUDGE OF SAID COURT:
The Petition of William Bogan,the owner and proprietor
of Griffith-Bogan Funeral Home represents:
1.Bessie M.Gillespie died on November 14,1968,
having her residence at the time on McMurray.Road,,,R.D.#1,
Venetia,Peters Township,Washington County,Pennsylvania.
2.Bessie M.Gillespie died Testate,leaving a Last
Will and Testament dated January 15,1965,a true and correct
copy of which is attached hereto and made a part hereof.Said
Will will not be probated in the Office of the Register of Wills
of Washington County or any other County within the Commonwealth
of Pennsylvania.
3.Bessie M.Gillespie;was a widow,her husband having
predeceased her.
4.Under the terms of the II~ill attached hereto and
marked as Exhibit "A",Robert W.Gillespie,was named as Executor
of the Estate of Bessie M.Gillespie,but no Letters Testamentary
have ever been issued.
5.The devisee in Paragraph 2 of the Will of Bessie H.
Gillespie abated because the property therein described was sold
prior to her death.
6.The residue of the Estate of Bessie M.Gillespie
was,according to Paragraph 3 of her Will,divided in equal share
to her four (4)children,as follows:
NAME
Marie P.Drain
Stella F.Fazi
Robert W.Gillespie
James H.Gillespie
.ADDRESS
1039 McLaughlin Road
Bridgeville,Pennsylvania
115 Hershey Road
Pittsburgh,Pennsylvania 15235
827 East McMurray Road
Venetia,Pennsylvania 15367
431 Thompsonville Road
McMurray,Pennsylvania 15317
7.The sale asset in the decedent's estate consists of
cash deposited in a checking account with the Mellon Bank,N.A.a
its office in the Donaldson Crossroads Shopping Center at McMurra_,
Pennsylvania,Account No.405-2545 in the sum of $993.54.
8.All inheritance taxes due in the Estate have been
paid.
,- 2 -
9.The only unpaid creditor of the decedent is your
Petitioner,Griffith-Bogan Funeral Home of Canonsburg,Pennsylvan'a,
for the burial expenses of the decedent,whose claim is in the
amount of One Thousand Eighteen and No/IOO ($1,018.00)Dollars.
Your Petitioner hereby consents to the payment to him of the
balance of,phe bank account referred to in paragraph seven hereof,
after payment of the attorney's fees and costs of this proceeding,
as payment in full of Petitioner's claim.
10.The undersigned Attorneys for your Petitioner request
paYment for their services rendered in preparation and presentatio
of this Petition in the sum of One Hundred and No/IOO ($100.00)
Dollars.
WHEREFORE,your Petitioner prays your Honorable Court to
.'d~~ect distributio~of all of said assets of decedent as herein-
;I .f
above speci,fied directly to"Griffith-Bogan Funeral Home of
Canonsburg,Pennsylvania,except for One Hundred and No/IOO
C$lOO.OO)·Dollars which shall be paid to Greenlee,Richman,
Derrico &Posa for services rendered as aforesaid.
GREENLEE,RICHMAN,DERRICO &POSA
GRIFFITH-BOGAN FUNERAL HOME
•f'•
COMMONWEALTH OF PENNSYLVANIA )
)SS:
COUNTY OF WASHINGTON )
Before me,the undersigned authority,a Notary Public
in and for said County and Commonwealth,personally appeared
WILLIAM BOGAN,the within named Petitioner,who,being duly
sworn according to law,deposes and says that the facts set
forth in the foregoing Petition are true and correct to the best
of this personal knowledge,information and belief.
Sworn to and subscribed
\u{llbeforemethis·0.7 day
of July,1981.
-"-
My Commission
,".:
Expires:
CYNTHIA D'\'Jvn"p ,WA~I-''''G7;'".'.A..•.i\OT,wy PUBLIC,),lll~...{l~!l !."';":.•MY COMMI"."',n'\0tii~l.;ION COUNTY
Member p SSION EXPlRtS DEC.17,1984
• ,ennsylvanla Association of Notaries
1 "jIo
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
IN RE:Estate of
BESSIE M.GILLESPIE,
Deceased.
o R D E R
NO.63-69-592
AND NOW,this 2 7day of J \I J..Y,1981,upon consid-
I
eration of the annexed Petition and Exhibits •7 7 attached
thereto,a hearing is set thereon for the
1981,at )!,,eM.0'clock in Court Room Number _¥~_Of
the Washington County Courthouse,Washington,Pennsylvania,with
Counsel for the Petitioner being hereby directed to send Notice
of said hearing to each of the individuals named in Paragraph 6
of the Petition by Certified Mail Return Receipt Requested,within
twenty-four (24)hOUES after the date of this Order.
By the Court,
,)
"',t 1jj··tfS7hJ
No .63.-69-592
INRE:ESTATE OF
BESSIE M.GILLESPIE,
DECEASED.
ANSWER TO PETITION TO SETTLE
'SMALL ESTATE PURSUANT TO
20 PA.C.S.A.SECTION 3102
and NEW MATTER
To within-named Petitioner:
'You are hereby notified
to plead to the New Matter
in the enclosed Answer
within twenty (20)days from
service hereof or a default
judgment may be entered
agpj..!lstypU.
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
IN RE:ESTATE OF
BESSIE M.GILLESPIE,
DECEASED.
I No.63-69-592
ANSWER TO PETITION TO SETTLE SMALL ESTATE
PURSUANT TO 20 PA.C.S.A.SECTION 3102.
(PROBATE,ESTATES AND FIDUCIARIES CODE,SECTION 3102)
AND NOW,August:11,1981,pursuant to a Notice,contained
in an Order of Your Honorable Court,dated July<27,1981,which
set a Hearing on a Petition of William Bogan on September 8,1981,
come Marie P.Steiner,(formerly Marie P.Drain),Stella F.Fazi
and James H.Gillespie,(hereinafter collectively called "Obj ectors")
by their attorney~,Zeman and Zeman,and make the following Answer
to the aforesaid Petition of William Bogan:
1.The averments of paragraph No.1 of said Petition are
admitted.
2.The averments of paragraph No.2 of said Petition are
denied as stated;and the Objectors aver that,after reasonable
investigation,they are without sufficient information,upon which
to form a belief as to the truth of the averments in said paragraph
for the following reasons:
a)the alleged "Will"of their mother,Bessie M.
Gillespie,was,if it existed,believed to have been in
possession of their lately-deceased brother,Robert W.
Gillespie;and
b)the said Robert W.Gillespie did not communicate
with the Objectors any of his activities in connection with
the Estate of Bessie M.Gillespie or disclose to them any
documents in connection therewith;and
c)the alleged "Will"has not been probated."
Proof thereof is demanded at trial.
3.The averments of paragraph No.3 of the aforesaid
Petition are admitted.
4.The averments of paragraph No.4 of the Petition are
admitted in part and denied in part.It is admitted that no Letters
Testamentary have ever been issued in the Estate ..of Bessie M.
Gillespie,Deceased.The remaining averments of said paragraph are
denied as stated,for the reason that Robert W.Gillespie (who
apparently had possession of said Will)did not communicate with
the Objectors,or reveal to them the contents of the alleged Will;
and the Objectors,after reasonable investigation are unable to
determine the truth of the averment that Exhi bit "A"(attached to
said Petition)is the Last Will and Testament of Bessie M.Gillespie,
since the same has not been probated as such and proof thereof is
demanded at trial.
5.Assuming that Exhibit "A",attached to the Petition,
is the Will of Bessie M.Gillespie,the averments of paragraph No.
5 of the Petition are admitted.
6.Assuming that Exhibit "A",attached to the Petition,
is the Will of Bessie M.Gillespie,the averments of paragraph No.
6 of the Petition are admitted.
-2-
7.The averments of paragraph No.7 of the said Petition
are denied as stated;and the Objectors aver that,after reasonable
investigation,they are without sufficient information,upon which
to form a belief as to the truth of the averments in,said'paragraph
for the reason that no ltInventory and AppraisementIt (as required by
law)has been filed and proof thereof is demanded at trial.
8.The Objectors,in reliance on the file records in the
captioned Estate admit the averments of said paragraph of the
Petition.
9.The averments of paragraph No.9 of the Petition are
denied as stated;and the Objectors aver that,after reasonable
investigation,they are without sufficient information,upon which
to form a belief as to the truth of the averment that the Petitioner,
ltGriffith-Bogan Funeral Home lt of Canonsburg,Pennsylvania,is the
only unpaid creditor and that Petitioner's claim is in the amount
of $1018.00 for the following reasons:
a)Objectors believe that the Petitioner,William Bogan,
had no interest in any obligation due by the Estate at the
time of Decedent's death;
b)Although the file records are executed by Robert W.
Gillespie,he was not,at the time,a duly constituted repre-
sentative'of the Estate of said Decedent;
c)If a funeral bill was owed,the Objectors believe,
and aver,that it was the sole individual obligation of the
said Robert W.Gillespie,now deceased,and not a debt of the
Objectors or chargeable against their inheritance;
d)That the file records appear to indicate the accrual
-3-
'..Jo
of administrative costs in addition to those in the subject
proceedings;
e)That the Petitioner is not entitled to payment by
virtue of the matters hereinafter more fully set forth under
"New Matter"hereinbelow.
Proof of the foregoing matters is demanded at trial.
In further answer to the averments of paragraph No.9 of
said Petition the Objectors deny that Petitioner's alleged "consent"
has any materiality or competence by reason of the statements set
'forth hereinbelow under "New Matter".
10.The Objectors object to the payment of any of Peti-
tioner's attorney's fees,as requested in paragraph No.10 of said
Petition,by reason of the matt'ers set forth under "New Matter"
hereinbelow.
NEW MATTER
In further answer to the averments of the Petitioner's
aforesaid Petition,the Obj ectors allege the following '-'New Matter":
11.Since the alleged Will of Bessie M.Gillespie,
Deceased,has not been produced,either under the alleged Will
(Exhibit "A"attached to the Petition)or under the Intestate Law,
the Objectors are entitled to three-fourths of her probate estate,
if any,and the remaining one-fourth thereof to Robert W.Gillespie
or his estate,since he died on August 13,1981.
12.The Objectors believe,and therefore aver,that the
said Robert W.Gillespie obligated himself personally and as an
-4-
individual to ~he payment of all funeral expenses of the said Bessie
M.Gillespie,Deceased.
13.The Objectors believe,and therefore aver,that any
claim for funeral expenses of said Decedent is barred by the Statute
of Limitations and that the same has not been tolled for the following
reasons:
a)The Petitioner or his predecessor,knew of the obli-
gation subsequent to the funeral of the said Decedent in
November,1968;
b)Neither the Petitioner,nor his predecessor,filed
any collection action until July,1981;
c)It does not appear that Petitioner,or his predecessor,
took any action in the Orphans'Court to toll the Statute of
Limitations;
d)The Objectors,being informed,believe and,therefore,
aver that neither the Petitioner,nor his predecessor,filed
any claim against the Estate of said Decedent,since no such
claim is indexed in the Orphans'Court Claim Index.
14.The claim of the Petitioner is barred by laches for
the reasons more fully and particularly set forth in paragraph No.
13 hereinabove,the same being incorporated herein by reference
thereto.
15.By reason of the fact that the Petitioner is not
entitled to recover his alleged bill,his counsel is not entitled
to counsel fees.
WHEREFORE,the Objectors having set forth their Answer
and Objections as aforesaid respectfully request that Your Honorable
-5-
Court dismiss the Petition of William Bogan at his cost,and in lieu
of his request,Order and Decree that all assets of the Estate of
Bessie M.Gillespie,if any,after the deduction of costs be awarded
and distributed to her heirs at law as follows:
One-fourth thereof to Marie P.Drain,now Marie P.Steiner;
One-fourth thereof to Stella F.Fazi;
One-fourth thereof to James H.Gillespie;
One-fourth thereof to the Estate of Robert W.Gillespie.
ZEMAN AND ZEMAN
BY---!~i--_'-';~__~_'-_
ttorneys
now Marie P.
F.Fazi and
Objectors.
-6-
cor~ON\NEALTH OF PENNSYLVANIA
COUNTY OF WASHINGTON
)
~
.;,
ss:
Personally appeared before me,the undersigned authority,
JAMES H.GILLESPIE,one of the Objectors
v.Tithin named,who,being duly sworn according to law,deposes and
says that the facts set forth in the foregoing"Answer To Petition
To Settle Small Estate Pursuant To 20 Pa.C.S.A.Section 3102"
are true and correct to the best of his knowledge,information and
belief.
Sworn to and subscribed
...q-d
before me this .~.,-
of ./f..iA.~../--L.-".--:1/.
.i ~"'T~-
day
,1981
Pa.
1983
(Notarial Seal)
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IN THE COURT OF CO~~ON PLEAS OF
WASHINGTON COUNTY,
PENNSYLVANIA
No.63-69-592
IN RE:ESTATE OF BESSIE
M.GILLESPIE,
DECEASED.
REPLY TO NEW MATTER
t ..,;~"l,"::.~.~L:1 I.'\.,~t ~
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GREENLEE.RICHMAN.
DERRICO Be POSA
ATTORNEYS AT LAW
WASHINGTON TRUST BUILOING
WASHINGTON.PA.15301-S"
.'.
IN THE COURT OF CO~10N PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
IN RE:ESTATE OF BESSIE
M.GILLESPIE,
DECEASED.
)
)
)No.63-69-592
)
)
·REPLY·TO·NEW·MATTER
AND NOW,this··~~day of·Oc3ob.er
by his counsel,Greenlee,Richman,Derrico &Posa,comes
,1981,
William Bogan,and makes the following answer to new matter:
11.Admitted.
12.William Bogan is without sufficient knowledge or
information to answer whether Robert W.Gillespie obligated
himself personally as an individual to the payment of all
funeral expenses of the Estate of Bessie M.Gillespie,deceased.
On the contrary,prior to his death,Robert W.Gillespie
repeatedly represented himself to William Bogan in his capacity
·as Executor of the Estate of Bessie H.Gillespie that the
funeral expenses would be paid.
13.with regard to each and everyone of the
averments contained in the subparagraphs of paragraph 13 of the
new matter,William Bogan answers as follows:
-----------------------------------------r--~
a.~'Vhen·William Bogan purchased the business known as
the Griffi~h Funeral Home,he was represented by
Zeman &Zeman,the same law firm which represents
the "Objectors;"and he understood at the time of
the purchase based upon the advice of his counsel that
he was purchasing all outstanding accounts receivable
of the business.
b.William Bogan believes and therefore avers that
for the reasons set forth in paragraph 12 hereof,the
$tatute of limitations \\Tas tolled by the representations
and actions of Robert W.Gillespie.
14.William Bogan answers the allegations of paragraph
14 of the new matter by reference to and incorporation herein
of the answer contained in paragraph 13 hereof.
15.The allegations of paragraph 15 of the new matter
constitute conclusions of law to which no responsive pleading
is required.
~vHEREFORE,William Bogan respectfully requests that you
Honorable Court dismiss the new matter of the Objectors and
award distribution in the manner prayed for in the petition filed
in this proceeding.
GREENLEE,RICHMAN,DERRICO &POSA
r William Bogan
BOGAN FUNERAL HOME
-BY:.W~.
William Bogan
.,.....
AFFIDAVIT
COMMO}~~EALTH OF PENNSYLVANIA
SS:
COUNTY OF WASHINGTON
Before me,the undersigned authority,personally
appeared William Bogan,who,being duly sworn according to law,
deposes and says that the facts set forth in the foregoing Reply
to New Matter are true and correct to the best of his knowledge,
information and belief.
I.(j'..
I."."...«...",'....W~!.
William Bog7D tI
Sworn to and subscribed
. \{leibeforemethlS·pl:...
day Of()e fa folK..1981.
~Jd¥_Notary PUblip-
My_co~ission Expires:
-".......:::.~
....",.,:
-"'\."........
r ....
CYNTHIA D.SNYDER,NOTARY PUBLIC
WASHINGTON,WASHINGTON COUNTY
MY COMMISSION EXPIRES DEC.17,1984
Member,Pennsylvania Association o!riol"rir:s
IN THE COURT OF C011HON PLEAS OF
WASHINGTON COUNTY,
PENNSYLVANIA
NO.63-69-592
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ESTATE OF BESSIE
N.GILLESPIE,
DECEASED.
PETITION
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GREENLEE.RICHMAN.
DERRICO Be POSA
ATTORNEYS AT LAW
,.
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WASHINGTON TRUST BUILDING
WASHINGTON.PA.15301
·."
I..)
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
IN RE:ESTATE OF BESSIE
M.GILLESPIE,
DECEASED.
)
)
)No.63-69-592
)
)
·PETTTION
AND·NOW comes Greenlee,Richman,Derrico &Posa,
attorneys for William Bogan,the o~¥ner and proprietor of Griffith
&Bogan Funeral Home,averring as follows:
1.The undersigned,Greenlee,Richman,Derrico &Posa,
were named as counsel for William Bogan,owner and sole proprietor
ot Griffith &Bogan Funeral Home in the petition filed in this
proceeding.
2.~villiam Bogan no lonqer desires the representation
of Greenlee,Richman,Derrico &Posa in this proceeding.His
desire is evidenced by his joinder in this petition.
~'1HEREFORE,the undersigned,Greenlee,Richman,Derrico
&Posa and William Bogan pray that your Honorable Court relieve
Greenlee,Richman,Derrico &Posa as counsel for William Bogan
..
in this proceeding.
,f
GREENLEE,RICHMAN,DERRICO &POSA
By:_'-+--'-----'----"f----------
GRIFFITH &BOGAN FUNERAL HOME
.
By:,ljJ~/
vhlliam Bogin
()
"
IN THE COURT OF COMMON PLEAS OF ~~7ASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
IN RE:ESTATE OF BESSIE
M.GILLESPIE,
DECEASED.
)
)
).No.63-69-592
)
)
.ORDER
AND NOW this,the~day of crt."~<3 &'~.,198 ,
upon hearing held on the attached petition,Greenlee,Richman,
Derrico &Posa is hereby relieved as counsel for the petitioner
in the above captioned proceedinq.
BY THE COURT,
',-.,
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•
IN THE COURT OF COHHON PLEA~
OF WASHINGTON COUNTY,
PENNSYLV~.NIA
NO.63-69-592
IN RE:Estate of
BESSIE M.GILLESPIE
Deceased.
WASHINGTON TRUST BUILCING
.-..
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0311.:1
I U,d ~~~~,,§
~~.~John A.Rodgers,Esqulre
GREENLEE.RICHMAN.
DERRICO Be POSA
ATTORNEYS AT LAW
WASHINGTON,PA,15301
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IN THE COURT OF CO~~10N PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
IN RE:Estate of
BESSIE M.GILLESPIE,
Deceased.
NO.63-69-592
MOTION
AND NOW comes the Petitioner in the above referenced
matter,William Bogan,by his attorneys,Greenlee,Richman,
Derrico &Posa,and moves that the hearing on his Petition
scheduled for September 8,1981,be postponed to a new time set
by the Court,for the fOllowing reasons:
1.Robert W.Gillespie,who was one of the parties
in interest named in the original Petition has died on August 13,
1981.
2.Notice of the Petition should be sent to the next of
kin of Robert TV.Gillespie,who are identified as follows:
•it..;
.j
Margaret O.Gillespie (Widow)
826 East Mdtlurray Road
Venetia,PA 15367
Mark J.Gillespie (Son)
230 North ~erkle Road
Columbus,OH 43209
SallyE.Gillespie (Daughter)
Apt.123
3446 Larchmont Avenue
Alexandria,VA 22302
Robert.W.Gillespie,Jr.(Son)
12024 Willi~&Mary Circle
Woodbridge,VA 22192
Bonnie F.Gillespie (Daughter)
826 East McHurray Road
Venetia,PA 15367
Margaret Yawkey (Daughter)
37Couventry Lane
State College,PA 16801
GREENLEE,RICHMAN,DERRICO &POSA
BY:_·~'~
, ,.")<
ro-.,•
IN THE COURT OF COlli~ON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
IN RE:Estate of )
)
BESSIE M.GILLESPIE,)NO.63-69-592
)
Deceased.)
OR D E R
AND NOT\T this J)day of September,1981,upon Motion
of Greenlee,Richman,Derrico &Posa,attorneys for the Petitioner
in the above referenced proceeding,the hearing set for September
8,1981,is hereby continued to the'I day of·0,,-(1)8 b.~,
It?9:..10 d·~·
1981,with the Petitioner being hereby directed to send a true
and correct copy of this Order and the original Petition to
each of the following individuals at their respective addresses
set forth in the ~IDtion of the Petitioner by certified mail,
return receipt requested within forty-eight (48)hours after the
signing of this Order.
BY THE COURT,
NO.63-69-592
IN RE:ESTATE OF
BESSIE M.GILLESPIE,
DECEASED.
PROOF OF SERVICE
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
IN RE:ESTATE OF
BESSIE M.GILLESPIE,
DECEASED.
)
l)
No.63-69-592
PROOF OF SERVICE
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF WASHINGTON
)
~SSe
Personally appeared before me,the undersigned authority,"
RobertL.Zeman,of counsel for Marie P.Drain (now Marie P.Steiner),
Stella:F.Fazi and James H.Gillespie,"Obj ectors"in the above-
entitled matter,who being duly sworn according to law,deposes and
says that he served the hereinafter mentioned documents upon
Margaret O.Gillespie,Mark J.Gillespie,Sally E.Gillespie,
Robert J.Gillespie,Jr.,Bonnie F.Gillespie and Mary Yawkey (at
their respective addresses set forth on the letter hereinafter
mentioned and hereto attached).
The documents referred to are:
(1)The Objectors'"Answer To Petition To Settle Small
Estate Pursuant to 20 Pa.C.S.A.,Section 3102"which Answer
contained New Matter;and
(2)The Praecipe for the Appearance of Zeman and Zeman
as Attorneys for the Objectors.
Copies of the aforesaid documents were enclosed in a letter
dated September 17,1981,a copy of which is hereto attached,a
separate copy of said letter having been sent to each of the above-
named persons at their addresses shown thereon,by the deponent's
depositing each copy in the United States mail,postage pre-paid.
A copy of said letter was also enclosed in a letter to
John A.Rodgers (then counsel of record for William Bogan),dated
September 17,1981,a copy of which is also hereto attached,and
which was deposited by the deponent in the United States mail,
postage pre-paid.
Sworn to and subscribed
before me this I f#:i day
of October,1981.
~~-F~.ota Pub
.•-'~""•MRS.MAR.'t P;ZEMAN.NotatY.f'u~
My Commis?,fon Expires:Ca~onsb~rg~Washi~gtonCclunty.Pa.
,Mt CommiSSion Expires June 2&.1983
(Notarial Seal)
j
ZEMAN AN'O ZEMAN.
LAWYERS,
ZEMAN LAW BUILDING
CANONSBURG,PA.l~317
AAI:A COOl:1412)745-2400
R03ERT L ZEMAN
DAVID W.ZEMAN
September 17,1981 ADOLPH L ZEMAN
1894-1976
Margaret O.Gillespie
826 East McMurray Road
Venetia,Pa.15367
~~rk J.Gillespie
230 North Merkle Road
Columbus,Ohio 43209
Sally E.Gillespie
Apt.123 ..
3446 Larchmont Avenue
Alexandria,.ya •.22302
RobertH.Gillespie,Jr.
12024 ~~lliam &Mary Circle
\voodbridge,Va.22192
.Bonnie F.Gillespie .
826 East 1-1d1urray Road·
Venetia,Pa.15367
Margaret Ya~vkey
37 Couventry Lane
State College,Pa.16801
RLZ:ko .
Enclosures
.Re:Estate of Bessie M.Gillespie.
No~.63-69-592
.Pleadings:(1)Answer to Petition to Settle Small
Estate Pursuant to 20 Pa.C.S.A.Section
3102 "Jith "Ne"r Matter"
(2)Our Praecipe for Appearance for
Obj ectors:Marie P.Drain (no"l Marie P.
Steiner),Stella F.Fazi a..""ld James H.
Gillespi~.
Dear Ladies and Gentlemen,.
In accordance with the Pennsylvania Rules of Civil Pro-
cedure,wehere"Jith serve upon each of you the above-mentioned
pleading and Praecipe in the captioned case and enclose here~~th
copies of said Anm'ler and our Praecipe for Appearance for each
addressee.The Answer has been certified by the writer as a true
copy of the original,\'rhich has ·beenfiled in the Office of the
Clerk of the Orphans t Court Division.
Yours truly,
Zm1AN AND ZE~MN
..,,/}clJ
By -;O;g fr2xi({cf~---·----.
~ttorneys forJthe above-
named O\jJb
XC:wlo enclosures:
Hon.Thomas~.Terputac
ZEMAN AND Z'~AN
LAWYERS
ZEMAN LAW BUILDING
CANONSBURG.PA.15317
AREA CODE (412)74!).2400
ROBERT L ZEMAN
DAVID W.ZEMAN
September 17,1981 ADOLPH L ZEMAN
1894-1976
John A.Rodgers,Esq.
Greenlee,Richman,Derrico andPosa
325 Washington Trust Building
Nashington~Pa.15301
.Re:Estate of Bessie M.Gillespie
No.63-69-592 .
Pleadings:(1)Answer to Petition to Settle Small
Estate Pursuant to 20 Pa.C.S.A.Section
3102 with"New I'JIatter"
(21 Our Praecipe for Appearance for
Objectors:Marie P.Drain (now Marie P.
Steiner),Stella F.Fazi and James H.
Gillespie
Dear Sir,
Enclosed herewith is a copy of a letter addressed,and
being mailed,to Margaret O.Gillespie,Mark J.Gillespie,Sally E.
Gillespie,Robert W.Gillespie,Jr.,Bonnie F.Gillespie and
l~argaret Yawkey.Also enclosed are copies of the captioned items
(1)and (2),with signed certification by the \\Titer and his signed
statement of a duplicate of the Notice to Plead (which was mailed
to you \nth our letter of August 31,1981).
\lle have utilized the names and addresses of said six
parties as set forth in your letter to them dated September 3,1981~
Yours truly,
ZEl\1AN AND ZEJ.i;lAl',!
RLZ:ko
Enclosures
xc:'ltT/o enclosures:.Hon.Thomas J.Terputac
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No.63-69-592
IN RE:ESTATE OF
BESSIE M.GILLESPIE,
DECEASED.
PROOF OF SERVICE
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
IN RE:ESTATE OF
BESSIE M.GILLESPIE,
DECEASED.
)
l
)
No.63-69-592
PROOF OF SERVI CE
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF WASHINGTON
)
)
)
SSe
Personally appeared before me,the undersigned authority,
Robert L.Zeman,of counsel for Marie P.Drain (now Marie P.Steiner),
Stella F.Fazi and James H.Gillespie,"Objectors"in the above-
entitled matter,who being duly sworn according to law,deposes and
says that he served the hereinafter mentioned documents upon John A.
Rodgers,Esq.,who was counsel of record for William Bogan,the
Petitioner in the above-entitled matter.
The documents referred to are:
(1)The Obj ectors'"Answer To Petition To Settle Small
Estate Pursuant to 20 Pa.C.S.A.,Section 3102"which Answer
contained New Matter;and
(2)The Praecipe for the Appearance of Zeman and Zeman,
as Attorneys for the Objectors.
Copies of the aforesaid documents were enclosed in a
letter to the said John A.Rodgers,Esq.,dated August 31,1981,
a copy of which is hereto attached,and which was deposited by the
deponent in the United States mails,postage pre-paid.
Sworn to and subscribed
before me this /r tt day
of October,1981.
My Commission Expires:
(Notarial Seal)
MRS.MARY P.ZEMAN,Notary Pu~
Canonsburg,Washington Count)'·Pa.
My'.COmmission Expires June 26,1983
j
ZEMAVN AN~ZEMAN·
~.
LAWYERS
ZEMAN LAW BUILDING
CANONSBURG,PA.15317 -1391
AREA CODE 1412)745-2400
ROBERTL ZEMAN
DAVID W.ZEMAN August 31,1981 ADOLPH L ZEMAN
1894-1976
John A.Rodgers,Esq.
Greenlee,Richman,Derrico and Posa
325 ~\lashington Trust Building
~'lashington,Pa.15301
Re:Estate of Bessie M.Gillespie
No.:63-69-592
Pleadings:(1)Answer to Petition to Settle Small
Estate Pursuant to 20 Pa.C.S.A.
Section 3102 ",'lith "New'Matter"
(2)Our Praecipe·for Appearance for
Objectors:Marie P.Drain (nOli'
Marie P.Steiner),Stella F.Fazi
and James H.Gillespie.-
Dear Sir,
In accordance with the Pen.."1sylvania Rules of Civil Pro-
cedures we here~dth serve upon you the above-mentioned pleading and
Praecipe in the captioned case and enclose 'herewith copies of said
Answer and our Praecipe for Appearance.The AnS\'Ter has been certi-
fied by the writer as a true copy of the original,\1hich \trill be
forthT,v"i th filed in the Office of the Clerk of the Orphans'Court
Division.
Yours truly,
ZEl'MN AND ZEMAN
RLZ:ko
Enclosures
XC:wlo enclosures:
Hon.Thomas J.Terputac
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IN .THE COURT OF COMMON··PLEAS··OF.·WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS I'COURT DIVISION
IN RE:Estateof
BESSIE .M.GILLESPIE,
Deceased.
)
)
)No."63~69-592
.)
)
'O':R D:E·R·
AND NOW,this 28th day of,Octobert 1981,after oral
argument on the 'issues,it is ORDERED,ADJUDGED and DECREED that
the claim of William Bogan respecting funeral expenses be and the '
same :is h~reby denied for the 'reason that the claim was presented
beyond the period'of the statute 'of limitations.,
In addItion,the ,sole :assetconsisting of'a checking account
with Mellon Bank ,N .'A.at the Donaldson Crossroads Shopping Center at
\McMurray,Pennsylvania,Account No •.405-2545 in the 'sum of $993.54,
it is ORDERED,ADJUDGED and DECREED that after proper costs have been
deducted,the fund shall be 'awarded and distributed to thehe'irs at
law of the decedent as follows:
One~fourththereof to Marie 'P.Drain,now MarieP.Steiner;
One~fourth thereof to Stella F.Fazi;
one~fourththereofto James H.Gillespie;
One~fourth thereof to the'Estate of Robert
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"'-I•,1 IN THE COURT OF COMMON PIE~S OF WASHINGTON COUNTY,PA.
.,(Orphans'Coi.l.rt -Division )(
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HEARING ON PETITION FOR CITATION
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Deceased~
Estate of
IN RE:.f
'BESSIE M.GILLESPl~,
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BEFORE:
TIME:
APPEARANCES:I.,..r
•"!'t,GAYLORD tW:-:GREENLEE,'~'ESQ.,,."~t'~-j{.>(.•,f,
f of the htm~Gree-nlee;fR.lcnman,, ,I A''''•J'-,.•••- •t·,,:Derrico -and<:p.qsa/,representing,the
,'estate of Bessie'M.Gillespie,deceased:. ,•+_ ",-)';0...,'"•t '.-','.~,'~h-,'.'..''-,j \1.',.',i~,.,-•L'~'J1,•i 'f I
WILLIA 1\1:'"A:'Jo'HNSON~,'t..:,.
Special'Assistant Attorney General,
for the Commonwealth of Pennsylvania
Department of Justice.
,MARY JA'NE DRE'YER
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Official Court 'Reporter
2.
MR.JOHNSON:.We had filed a petition for citation in
the estate of ~es,sie M.Gillespie,.to require Robert W.Gillespie.to
,'
pay inher,itance',tax whi~h was due and owing at the time.'rhe Court
set a previous.,hearing date in this mattei',and the Court,subsequen
to that,asked that we serve Mr.Gillespie,to have him here today
contacted Mr.Gillespie,and,advised him of the date of hearing,and
to appear arid show;.why"the tax'has not been pai~L
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MR.GREENEEE:If the,Court please,your Honor,I
finally was able to reach him1?Y'telephon~,and he came .into the
put my finger on why the tax has not ,been paid.Mr.Gillespie
"\hertson,\",,
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M.Gillespie,.conveyed~the subJectPfoperty to
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Gillespie,and that 4:v'~s~69:,J,u~eJ~_29!.f(~65·,'t.a·9-d...
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office last week,arid,I can only recite the facts to you.I cannot
Bessie
ed this real estat~,and stated that it ~~a!3/~s~bje~~.~.\o.a,yJe estate in
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favor of Bessie M.Gillespie,who 'was 73 yea'rs of age on the date,
Robert
-..a life estate during 'the term of her natural life.She died in 1969,
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and I believe we have prepared inberitati.c~~t~~,,\re;t¥rn~~\;rhlch report-
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might want,to respond to'that.I believe in 1965"the decedent,
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that she conveyed the'real estate to her son,R obert,and we report:..
ed it had a market value of $18,900.00.What I was not aware of,
,.or what my file doesnIt reflect,'is when it was conveyed to Robert
Gillespie by his mother,Bessie.He tells me now it had a value
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stantial improvements to the 'home ..between that.date in '65,and the
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date of,his 'mother's death,in the form of'siding on'the house,new.,
storm window,s',~storm doors,arid things of that nature,~nd that,jus
an assessment on the full value of the property,noto~the life es-
Now,the·Inheritance Tax Office 'levied
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tate,and that,tax that is n.oV"!:'t>eing pursued is based.on the 60/0 of
and,apparently,that's where the ,figure of $18;.900'.00 came from in.{.~
before his mother died,he sold.the..property tQ.his 'son fat $18,900.,
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life estate that was all'that 'Mrs.Gillespie had at the time of her.,
death.Just why it has.never been made an issue until this point,I
can't clearly recite .to the.>Court..I know·communications d'irl break
They'didn''t take''into account ,the fact 'that it was athe$18,9qO.OO~
down between our office and ·Mr.Gillespie.,We had"a .petition to
responded to'tqe demand for payment,or any of the other matters
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rela'ted thereto up to this'point"and:he tells'me that for the last
"I've asked Mr:Gillespie why'he hadn'tmunicationsb'roke down.
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settle this e.state,and a dispute arose .within the famitY,anq com,7
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.seven or eight years,he ,has been affl~cte~by sugar diabetes ,and
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it has greatly affected his :a.bility to make'a liv~ng and support his
family,and'he would not ;be "able to make a payment of the tax,if,
he had to,because'I suggested that we go ahead and pay the tax,~
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in respon se,to the demand of"the Court,and perhaps petition
4.
for remedy,while'the remedies are still available to him.Those
Johns on?D,o you'agree there is only tax on the life estate?
are the only facts that I can recite to the Cour't ,right now.
•THE COURT:What is your reSPOnSe"to that,Mr.
the case is present in posture to be able to tax if,though,in view
that ohly the life estate should have heen taxed'.I'm not sure that
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tion to the Court,and my discussions with him,I believe that is tru
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MR.JOHNSON:Based on Mr.Greenlee's !,epresenta-
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of the appraisal arid return filed on the appraisal by the Common-
case,is in the present posture for that to be done at this time.I'\'
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think t~e Act specifically states sixty -ninety days from the time
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for him to
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that be~ng done,''but I don'tbelieve·this
MR.JOHNSON:
raise the question of value?
THE COURT:
wealth,back in 1969.
would have no obje<:tion to
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MR.GREENLEE:.
Mr.Johnson,I 'am well aware of that
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provision,but where there has been a sort-of patent estate,one that
"appears right on the surface,whether or not there is an exception
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for that,.I canIt'.~ay.
.THE COURT:',
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Well,who got the property;his son?
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lien for·this tax'~is that'not correct?
forces,and,·actually,I am living in the ·hom:eat his pleasure.
,-Gillespie,the person who is excepting.
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Yes,my son.
That is correct.
,.'..,G<?rreCt,.your Honor;this is ,Robert
If.they -would foreclose on the lien,
What about your ~on,is he working?..
,My.son is'a career man in the armed
.The .prop·erty would be subject to a
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MR.GREENLEE:',
.
THE COURT:
MR.GILLESPIE:
MR.GREIENLEE:
THE COURT:
THE COURT:
is h~re in Court.
MR.GILLESPIE:
THE COURT:
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the house.would be sold to pay the tax,do you understand that?
MR.GILLESPIE:I can understand what you .say,.yes,
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What do you recommend,Mr.Johnsor?
There is no Answer filed to this Petition.Evidently,·it is admitted
that the tax is due and $1128.63,plus interest at the rate of six
(60/0)percent per annum,from February 14,mg~70,to the present
time, so there would be considerable interest over the last six years.
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THE COURT:
MR.JOHNSON:
What is your recomm.endation?
I don't know.Quite frankly,I don't
envision much success in talking with the .Department of Revenue,
and seeing whether the'matter could be compromised and a schedule
of paym ent',worked out.I am willing to contact them,and suggest
it to them.
THE COURT:
this to a lien and execute?
MR.JOHNSON:
alternative.
THE CQJRT:
aware of this?
MR.GILLESPIE:
THE COURT:
Ate you going to take steps to re~uce
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If directed to,I v:.ould have no
Mr.Gillespie,has your son been made
No"he's not aware of this.
Is he in a position to pay this money?
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MR.GILLESPIE:I really don't know.I have never
even talked to him concerning this,..about him being put ~n that
position.~
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Commonwealth,is my.unaerstanding•
I never
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'1 didn't know that.
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I'm s'orry,Lhave to plead ignorance
,It·seems to,me a house that 'is worth
The .prol:>l~m-,.is,;YQu)h~ye ;to take you,,'t~h"...:.,t~V>I"•..,•,.~.It ...{,>lilt ,I''}',
of ~tp.e date of the appraisal for the
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I'I can't argue with,t!J,at,sir.
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I have no excuse for that.,,,
MR.GILLESPIE:
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MR.GILLESPIE:
MR.GILLESPIE:
on that.
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envisioned him 1?eing'involved.Jn~thIs ·thing.
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THE COURT:
THE COURT:.
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estate.
I mean,
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exception within,n'inet~"d~ys
THE COURT:
$18,OOO.o'O:',·it woul~,be 'worth a.coupl~of thousand.to save it.
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'Pittsburgh and see what they will do?
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MR.JOHNSON':.~Letme see what 1 can do..with a
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payment s<;hedule:or possibly an'opportunity for'Mr;'G{llespie at ,ih s
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time to come .in and have a corrected determination of the value.
It is my understanding'that maybe it ~s possibie'to'reconshmet the
value of this property at that time~if they will give him that oppor-
.tunity.
ing about,Mr.'Gillespie?Mr.Johnson is willih'g to talk to his
Collections.to ascertain whether or not'they will permit him to set
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Do you want to c~ritinue thfs matter
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you unders.tand·?
THE COURT:
up a payment schedule for you to pay thi~off in installments.do
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superiors,tnat·is the Department of Revenue,Bureau of County
THE COURT:
to a date certain,to give'you an opportunity to try to .work out somE
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kind of settlement with .~his,g~~t,~~m,?,~n'J r\c;y~!e f O,'51 a~!faym~.rit b~sis.~~:#'
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where the son could'make"m'onthly payments.insteadorhis fath'er?.'.
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MR.GILLESPIE:Yes.,sir.
THE COURT:.And,secondly,he said he would use
,_his best offices to try to see if they would reappraise this property,
in the light of the circumstances that were set forth by your attorne ,
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Mr.Greenlee.Do you understand,this?
'MH.GILLESPIE:Yes.sir.
a payment plan for your,son.,Are you on 'Social Sec,urity?
MR.GILLESPIE:',No:'sir,I'm just ,barely existing on
maybe;as a matter of ~ad,both part?,are 'a maybe,but more of a
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What~was 'your last'W-2]
Where do you'work?
Now,the'second part of it is just,'a
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'.<We,don't~a~t:to hurt·.'you or your son,'or take
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MR.GILLESPIE:
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THE COURT:
the j,ob that I'm on."
tunity in the'world•
THE,COURT:
advantage of,y.ou.,but the taxes have fo be paid.
maybe on 'the'reevaluation.premis,e:,
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THE COURT.:
trying to say?
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three months,less
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THE COURT:So you have a pretty t0l;lgh time.Is
your wife living?
Church,as Christian Education Leader.
you can convince your people tha~T maybe Mr.Gillespie'and his wife
that,but 'maybe with all of you pooling your resources,you can mak~
up a payment.And,maybe,Mr.Johnson,as an inducement,maybE
Yes,she lives with me in my sonIS
Yes,she is.
Does she work?
And she lives with you?
Well,I think you will be able to do
She is a part-time employee of our",..~
MR.GILLESPIE:
MR.GILLESPIE:
MR.GILLESPIE:
.
this year,with us also.The main'ambition·is to stay together as a
family.
THE COURT:
THE COURT:
THE COURT:
and son and his "son's wife,might sigp.some type of a note,rather
house,and we have a daughter.that just graduated from eighth grade
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than going thro~gh a .lien procedure,which .would be costly and time
consuming,maybe th~y could just sign a note,all four of them,witt
'a payment schedule,and maybe his ~wHe'and himSel~Jlnd t,he son 'a?1"t;
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his wife,and in that way the Comrri6nweaitn 1~6~1cI:'ha~e'~.'/~AtljY:it~,of'"I
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$50.00 a month,:all,of you together?
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could ,do that to.help us ,:'out ~a littlel;>it.·D.o ,you,thi.rik you could pay
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",t 'inducement for ,them to go along with the,payment plan."
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sort of paymEn1t schedl;lle,with'the-,possip,il.ity of.~yp~{,anc.f:your
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and yourson~and his wifesig~lng some sort of a'note to the
here at 9:00,on July
'THE COURT:
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MR~,GILLESPIE:I~ppreciate that;sir.
,.'.,AIr',right';'your.H'oncr.
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July 22nd.That's..a 'Thursd~Y.
,"THE COURT,:
.,
MR.GREENLEE::'
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"So we'l'l!,repor~back here at 9:00 on
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Hearing concluded'at 10 :37A~'M~',on Tilesday,
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June .29,'1976.,),;..,-..,
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(Hearing reconvened in this matter,in 'chambers,
at 9:15 A.M.,on Thursday,July 22,,1976.)
~
•THE COURT:
,,
This is the time and place set for a
wh'ich was determined by the Commonwealth to be owing on the par-
tcontinuedhearingin'regard to the Estate of Bessie M.Gillespie,"
tary of Revenue,wherein Robed W'.Gi\llevsp}e,ftpe'l.p~r~?7al repre-t ,l'\\~"':~\1 I't •'~l'
sentative,was cited to show cause why a certain inheritance'tax
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larly,this matter involves a certain citatlon,\t.hat was issu,ed in the
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estate of Bessie M.Gillespie,deceased:,;~t.lh~-i~S"~~h~';'~~fthe Secre-
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"Since the time _of Hie last hearing,ticular estate was not'paid.
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which is filed at No.:63 -=.,.:,69 (-592,in thelOrphans'
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of the Court of Commori~.~leas{,~r~;\yasl?ingtoh'·<?Q,tinty.
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which-was on June 29,1976,the matter has b~en under negotiation
between the Attorney for the Commonwealth ,f,1"Mr.Willia'm Johnson
and Mr.Gaylord Greenlee,Esq.,who is the 8;00 rney for Mr.Rober
W.Gillespie'.At the present time,Mr.Gillespie is present before
the Court,along with his attorney,Mr.Greenlee,and Mr.Johnson
is presently before the Court.
Have you gentlemen made a compro-
"
mise,or whatever,of this~matter?
~t •
MR.GREENLEE:-Yes,we have.
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",'MR.JOHNSON:Yes(we have.
THE COURT:
,closed frompu~suing whatever ',reiier may be appropriate.,a's provid-
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ap~ropriate,inter~s'f,can'be paid in the amount of .$?O.00 per month,
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Mr.Greenlee and Mr.Gillespie.you
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"'Yes.we are.
Robert W."Gillespie.
MR.'GREEN"LEE:
EXAMIN'ATIO'N B'Y THD C'OURT"'.)'r~:,,'
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Q.Mr.Gillespie~give us your full name?
agre-em'ent?';,'"
THE COURT':
MR.JOHNSQN:
record,"'Mr.Johnson,
,;'
refund'for this-tax,if:it is determined all or p~rt of it is not due.
ed under the laws of the Gommonwealth of Pennsylvania.to get a
have heard the statem:ent of.this proposed s.ettlement;are you in,
and.further:that th~said Robert 'We Gillespie is not to be fore-
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,payment of tax'in 'the amount of $1128.63',,with;'inte,rei?t at the rate
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of 6%~from February'14,1970.It is agreed that said tax,and"'.,.~,,~
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Q.And what is yo ur address?
Q.And you are the personal representa~ive for the estate of•
A.800 East McMurray Road,Venetia,Pennsylvania 15367.
Bessie M.Gillespie?
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And you'have heard Mr.Johnson,who is the'Special At-
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him?
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Yes.
Are you in accord with this settlement?
Yes,sir.
In other words',you are willing to pay $50.00 a month to
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liquidat e tne tax and interest,until the same is paid in
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You understand you will hav.e the right to apply for a re-
fund,if you feel.the tax is not due and owing?
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And you have only a period,'/of.two J;ea.:r.s Jrom~this/"date tp•/:;.>_':".;,'~".:J,f :',1 1 \-t 1'"f~..'";'",.1-,«.•'I .~','.~11 ,~"'t<....
make this applicaJion for a refund?,
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I understand.
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period,of,tin:e,'or be fore'closed forever?
A.Yes,no recour~e.
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Q.You-,under'stand that?,.,'
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AND NOW,this',22nd,d.ay of July,1976,
Yes:
Yes•
:And you.are
ing the Commonweal.th of Pennsylvania and"its Department of Revenu
that he fully under~tands the import·of the stipulation and agreement
tween the parties,namety,William A •,Johns.on,Special AS,sistant
it is the order of the,C rnrt'thatR obert W~.Gi'tlf!spie shall pay the."~.,-,.",.
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At ts>rney General '.for the Commonwealth ,of.Pennsylvania,represent-
order:
THE COURT:
ORDER
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.andMr.Gaylord,Wo'Greenlee,Esq.,:rep'res'enting Mr.Robert w.
,after due consideration of stipulation.and"agreement entered into be-r '
.Gillespie,'and upon consideration of Robert.w.'Gillespie's tes.timony
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annum,
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amount.of dne .Thousand ,o'ne Hundred Tvv.enty;-eight and 63/100
($1126.63)Dollars,:with interest at the rate 'of six (6%)percent per
~from..February 14,1970,at the 'rate of Fifty'($50.00)Dollar
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per month,to the Department'of H'evenue,Commonwealth of Penn-
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ance shall be applied 'to principal.Further"this order 'isvyrith~ut
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prejudice to Hobert W.Gill~SPi~','toiniake/a::fP'ers~gn~Lapplftation,/fo'r','f'\I/:'*'t'.t .c.'/c.,t::.,jt /1.,>'U.,'.1,:'~J\.1 it"'~.,~'/':r l:·f·'':,"
refund of all or part of said tax~.if he deem,!?it proper to do so.
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Hearing in chambers'in this matter concluded.at
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9:30'A.M.,on Thur:sd~y;July ,·22,\'1976'!")",•.~
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Re:Bessie M.Gillespie 'Est.'
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to be,filed.·,\.<,.
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the hesi:ing.in the ,above c~us~is ,hereby appro"!ed and'directed
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HEARING ON PETITION FOR CITATION·
BESSIE M.GILLESPIE,.,
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IN THE COURT OF COMMON'.PLEAS19f~rASHINGTO~COUNTY,
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In re:..
Deceased:
.Estate of
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~'BEFORE:
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THE HONO~ABLE PAUL A.SIMMONS,
Judge of the said Court.
.Tuesday,March 30,1976,at 11:20 A.
lIi .,.ffi APPEARANCES:
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·'WILLIAM A.JOHNSON,
Special Assistant Attorney General
for the Com~onwea1thof Pennsylvania,,
Department of Justice..;;,
GA YLORD W.GREENLEE,ESQ.~
.of the firm Greenlee,Richman,
Derrico and Posa,Washington~Pa.,.
representing the estate of Bessie M.
Gillespie;deceased.
"'''.10
THE COURT:This is the time and place set for a
,"
hearing in regard tO'a citation issued in the estate of Bessie M.
Gillespie,deceased.at the instance of the Secretary of Revenue.This
citation was issued a ainst a certain Robert·W.Gillespie.Win ou '
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,MR.GREENLE:¢:
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,G~aylordW.,:pree~lee·".counsel for·'the
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estate of B~ssJie,M.Gillespie;'deceased.
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THE COURT:.Mr.Johhson,'do you have a'staterrient t
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'make in re'gard'to:this matter?
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"Yes"if thE<C Ol:L~t please,this'is the
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MR.JOfINSON:'
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time and dare"se~for 'a'hearlng'iwthe abo:,~:,reference estate.-';['he .
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records on file..with the Commonwealth indicate 'the decedent died -
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November 4,1968;'and that ~n'_apptaisalwas:made'on May 13,1969".
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and wa.~.filed,and notice"of-that'sentto Rob~~t w.Gillespi~.The a-
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mount of tax determined.by the.C ommoriwealth ,to be owing on the estate
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was $,1128.63,an~r the COp1monwealth'is 'asking Jor inte~est at'the rate
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,of six percent ~rom Februa.ry 14;19.70 •.Our.records do not indicate the
...'~ayment ~r"any ta~"sin~e,that 'date,which i~the re'as,on for that partic~l r
"
citatiolJ...~.-,I
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THE COURT:•Did ,yo~.get'se~vice on Robert W.
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Gillespie,the Respondent·?.,
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MR.JOHNSON:
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:1.,'f-.'1->""~l ('~":','I .....':i·'1 _.~I rp..all~d q.coPY;pf·.tll'~clta~lOn to Mr.
~
Greenlee 'by letter dated February 13,1976.
,'
,(C ommonwe'alth"Exhibit "A ",'copy of letter dated
fr om'William A.Johns on"marked.J
to personally serve Mr'.Gillespie...1 ,"
"
My,records don't indicate any att~mpt
..
Do you ,have a coW of that letter?
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bo you want to introduce that 'exhibit..
I have a copy of that .letter in my file:
I would ask that this be marked
<iDo you want'to have that marked and
MR .JOHNSON:
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February 13,1976,toGaylord W.Greenlee,Esq.',•
MR .JOHNSON :
,.
there and :make that:a part of the record?
MR.JOHN'SON:
THE COURT:
THECo.URT:
THE COURT:
made a part of t~e record ?
Commonwe'alth Exhibit "A ".
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February 13,1976,to Mr.Greenlee;from rrie,marked as Exhibit"A ".
MR.GREENLEE:Fine.
4.
THE COUB'T:Mr."Greenlee,you are the a~torneyfor
.
this gen~leman.,Mr.G.iqespie.Did you receive the letter that Mr.
Johnson referred to?.'
check before I came over here,but I think he called and talked to my
"Enclosed is a Citation issued by the Orpqans I Court,(iEireicting you to
six days later,February 20,1976,I wrote to Mr.Gilles'pie,.and I said,
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Yes,I did,your Honor.I don.~t recall
you'r Honor,I didn't get a chance to
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Had you talked to him by phone,or
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MR.GREENLEE:
otherwise'?
MR.GREENLEE:
and that was ---a copy of that Citation was ma:ilea:to Mr.Gillespie at'Il~,"/'1'('1 ;r~
that time,and,of course,he failed to ~ppe~{~:r·e.·l~.',;;'.'~l .'
THE COURT:
"appear on March 30,1976,at 10:00 A.M.,,and show cause wHy the
the,exact date that I received it,but,on February 20,1976,which'was
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secretary,and made ~n appointment to come in and discuss tl:1;e matter,
but he never appeared at the appointment;that's my best recollection,
without lOOKing at my office calendar.
THE COURT:Well,now,do you think that this man
I "
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is so incompetent that you ought tO'withdraw your appearance ?
5.
MR.GREENLEE:Ifm inclined to do so.That was my
attitude when I wrote that letter,your Honor,b'ec~Use I'd written him
earlier,on October 3;1975,in re the estate of Bessie M.Gillespie:,
"
III have recently received,word from an attor.ney representing the State
"Inheritance Tax Department that he has been instructed to file a petition
for citation against you as Executor of the estate fore failure t<;>pay in,..
heritance taxes which are past due.I,The amount is $1128:63,plus
interest,from February.2"1970.Interes.t would amount to approximate
ly $3850'00,as of October 14,'1975.This matter should be given your
prompt attentiqn"as failure to do so 'c'ould result in your qeing held
"
personally responsible for 'the tax.Very truly'yours;!'and I received
no responpe to that letter.as well.So,I will make an attempt to ~each'
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Mr.Gillespie',?y phone.and I will petition to'w,ithdraw,because I
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don't think he has 'been cooperative.'to say the least.
THE COURT:
,.'
Well,ifseeins to me that you're gqing
to get yourse,lf in t r'ouble here,trying to'help a man who won 't coop~rat
with you.'
MR.GREEN LEE:
Honor.
THE COURT:
.Well,'I'll petition to withdraw.'your ..
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'~Lthink maybe that would be in 0rder.'
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I'would certainly ,entertain-itr,.under the ctircuinstances•.'
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'.THE 'COURT:.,..:-
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you w'ctild liketo say at this,time?'.'.~'..'",
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from the Comi:nonwealthto have Mr.:G.illespie.and,his,person attached?-,r •.;.r.','.'._...
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Wbuldthe Court e·n.terta~n ape:tition _
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We'will ,seta date dghf now.and',get-rid of this matter-right
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set a d?-te for hearing,~pi,(*ypu can se~'fortl:l'iri,your petition.'
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now,
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have it:attached,·and,have·ft·,~erved.by,theSl;1eriff,and we'U,have a.'",..,'".~.,
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hearin~"on that petition for?-ttachm'en't'~'arid'if'he do~srilt show ~p ~t"that'
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hearipg,_.:.-~~'llgtv:e him another,hearing',and give -him a chance to
THE COURT':'-
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of a ,'small estate,and,''at the instance of -Mr.Adolph Zeman,he askecj.
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is ordin~rit/a'responsible fellow ~"This'e~'tate,got fanglea tip 'ba'ck in .,..(.
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I canIt-understand this.Bob Gillespie
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MR.GREENLEE:
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u~·to 'withhold pres~ntingJt;~'h~h~d~'ome,obje-tti6~he wanted to raise
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on behalf.of abrother,James,Gillespie..At that time,Mr.Zeman"l ,•l "....
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.p~came ill,and the matter'has be~n>de'layed icid~finitely,up.til the que~'~..l '.,.~.
..q~esti?n about it,I thirlk itls a.,j:ustifiable~SSe'f3-sment,and I s6,advised'
_tion of t'he .inheritance tax 'on the lif~'''estate cam~up;-and th'ere is no
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Well,when you tiri~;:to him pn the phone
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explain t~at it'~'not proper to.disre'gard.matter~,and that you are going
t ~'.¥,
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'jIve made anot_~of it.
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Tuesday,June 29,1976,'in th;e W~shingtonCounty.tourthouse;that ,is
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ample time','~o he canIt:·complai~(h.e),ldn It·ha~e'am1>le 'ti~e to get·""f"""'.'"')".
straightened 'out .on ·this.'we'~I~&8rd~\,l~ri~;~J~ti;~~bleby the 29th of
~.
ignor.es thi's lasf'situati;n,we will have no ~lternative
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to be involved','forced to withdraw,number two,and there will be 'aiioth r
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,hearing..,.--'we'll give'you a dafe s!:iortly-..,.-and,'number three,'if'he
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-,our citation,and serv:icefs to be by the Sheriff of ;Washi~gton County',"'
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as'to whether or not hi's 'person should be attached for,failure tohonor,.'..'".,.'• j '.,,•.'
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also,so that will absolve Mr.G~eenlee from:any responsibility for
1 .'~'..."/
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~':,.,'At this,tim'~.,just 'in case he ~s around
,....'
(Discuss'ionnot rep'orted.) ,,.~
...~,I •
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,.
we will h~v,e the Court C.ffer 'ann~unce.thisni,~tter in -the halls of the
getting in touch with him.
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-THE COURT:'-
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courthouse,.just 'in case 'he's here.'Mr.':zerrria:hy ,Robert W~..,..'.."~-~'.,;"',
1 t"-•;,
Gillespie!,page him in the halls of theC011rth~l.:l.se."
•••.•~.•~'.w ""~-""'"
(C'ourt crier leave's"the cour~room to~a'ke'this arihouricement •
returnin in a few'm-oments.
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,I MR.JOHNSON~,·l.-
't'~.......i'~~-,
•
THE ,COURT:',:'Is th~re afi'ybody in t4e'.Courtroom,othe
,-.'..;"..'"",'.'.','..'~.
than the two:attorneys,interestediri the estate ofBe~sie M~Gillespie?
~•.'\......'• I .."':'•,'~'''~•,'.••'
THE COURT:.."~...All right,'we are going to give him,mor
il,.'•(.r~,('t-~'~..';\.,..:~'~-...".
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tha'n sixty days to raise th!.s'money,or v.::ha;tever has to be d,one to get.'
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Mr.Zermani,.did you get a,r:'e~ponse ?
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,,
nC!response...'
the tax paid.'
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petition '.for attachment of the pers'on of one Robert W'/Gillespie;for
•''"~• ...'!'-
'·be'·continued to,June 29th,-1976.Prior thereto,w~will entertain a
,....'I,}..'••,.,j'.....'"••.-t t •j '.• •,",
'ignoring the citation,and for.failure to P1:tY the inheritance tax on the.'•~;'_ :~~,,~-';,f
e
estateof'Bessie M.,Gillespie ..;~his m'atter will be he~rd in this court-
,.'";,,,'..'",'
.~
',Hearipg no response,this matter will..-,.,:'..~,
(No response)
THE COURT:.'..
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room at 10 :00 A form'al prelil?-it:lary order '~il1 ~e filed within the
t ,~.',.'I
next ten days,and a petition will be filed by Mr.Johnson,Attorney for
~.~,..
,
,the Commonwealth',wit.hin'ten days.'.-"
......-.,~~.':r.,'*~'."1 ",I'",·,t "t ,'f'jk ..I ,"'"
( Court ·a<;ifo}i.fn~d in Viis cmatter,'at ~11:38 AJ•M.)..,~,~l\-,-J{.''fI'.~'lit'...-t.,-11','"I;~:(-")........-of j.
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I hereby certify 'that the.proceed~ngs
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By the Court,
~:&...
.Ma~ane Drr;ye0;;#
,Off'lal C<;:mrt ~eporter.
"
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to he'filed.'"'..~,".i'
at the hearing in ,the above,cause is'hereby approved and directed
.'.l
.script'of the same.
t are contained fully and accura:ely'i~the 'notes.taken by,~~:at the .
~i.he~r:-ing.ip'~he ab?ve cause,a:Jei that·this copy 'is a correct tran":
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Form ~o_nCC-62 (12-66)THIS FORM REQUIRED IN ALL ESTATES WITH GROSS A~SETS UNDER $10,000,UNDER SECTION 701 OF ACT,OF JUNE 16,19,61~,'\
...~YE&TIVE JANUARY 1,1962.(FILE IN DUPUCATE WITH COPY OF WILL ATTACHED)&;:3'~t JJ:;~
.IOl..OFFICE OF THE REGISTER OF WILLS .'(Y7 .8 9 0(
'reef _11-dIY _.J
County of .VY?l-.s.l],:}';Qg'l:RJ1..
..~?1:?~;r:-t:-.~.,,~.~+~.e;~p.i.~..,'.., ,of 6.0,7.;E,.,,MG~].1,:r::rp.y,,RQq.Q..".f:IlcMurIay.,.,Pa., ,
(N&me)(Address)
being duly,?-~~?;_~according to law,deposes and says that he is the -----------~-~(§-Q!J-Atd-QI---------E----)----------------.Exec"m.,Legatee,tC,
of the estate of ~_~~_~_~~~_~~_.:!,}__!:~~P..~_~.._whose last residence was JL__J2,..:ft...l ()----_------------------
(No,)StreetPeters.
~_C?-~E_!=.E~¥_!?__~_·__!_Tm~?JH?_bi.Pdeceased,and that the whole of the estate of said decedent,who diedN_OlIPmh(A r---J,4r --19 68
(City,Borough or Township)--u5aieT @"
consisted of:-
~~
REAL PROPERTY
REAL PROPERTY IN PENNSYLVANIA,WITH STATEMENT OF MORTGAGE ENCUMBRANGES UPON EACH PARCEL AT DEATH OF DECEDENT.
WHERE PROPERTY HELD AS JOINT TENANT OR TENANCY BY ENTIRETIES,GIVE NAMES,ADDRESSES A~m RELATIONSHIP OF OTHER OWNERS.
:~~I .
Real Estate ()~~A_)Estimated
Value
~'"
Life E~-t<'lr.p in 1 ..~,-,..',;:mrI r1~.1t=>1 1 ;n(T ;11
J
Peters Townshio.Washincrton Countv.Pennsvlvania
See Deed of Bessie M ~illp~nip T~T;rInt.7 ro ~-,.TAT
Gillespie and Margaret L.Gillespie,his wife,dated
June 29,1965,Deed Book 1209,Paqe 515.Bessie M.
Gillespie was 73 years of acre at the date of the
reservation of this life Estate.The real esta-te had v"'~
a market valllP of SlR.900 -00 '
~/$'ldO/
•~~~l,
~J 1
1Jn-..7 }..,r7 -A J.I J..fA 1-"1 .JI A ~4 <-ij .v ......,.V r
JIL ~Cj 17 51...{'
Personal Property~j -J.-9-t-.r
~3~.
("h 0 ("k-;11'"7\-Moll,....,..,National Bank and
J
Trust Company -McMurray,Pennsylvania $978.54 40!;
I!.",
5-r 7 c,Gv
.
--
_.
--
,
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.
L
-~,'--~"_'A"=","""''''''_''''''''__----1IIIIIIII4
Jointly Held Property
None
Transfers within TWO YEARS Prior to Death
None
EstimatedValue .~-'
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
IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX
THIS SAFE DEPOSIT BOX RENTED
IN NAME OR NAMES OF
BENEFICIARIES
RELATIONSHIP OF JOINT
HOLDERS TO DECEDENT
BENEFICIARIES AND ADDRESSES
RELATIONSHIP SURVIVED AGE OF LIFE
(If step-children or DECEDENT TENANTS OR INTEREST OF(State full names of all and their addresses who have illegitimate children STATE YES ANNUITANTS BENEFICIARY
an interest,vested,contingent or otherwise,in estate.)are involved,set OR NO AT DEATH OF IN ESTATE
forth this fact.)DECEDENT
Marie P.Drain Daughter Yes
.1L1Y311J1cLaughiln Road
Bridgeville,Pennsylvania .
-
Stella F.Fazi Daughter Yes
115 Hershey Road "','
Pittsburgh,Pennsylvania
Robert w.Gillespie Son Yes
607 East McMurray Road
McMurray,Pennsylvania
,-
James H.Gillespie Son Yes
Thompsonville Road
McMurray,Pennsylvania
......_----------------------~--------------J
------------------------------------------~.~-~
'RESIDENT DECEDENT DEBTS AND DEDUCTIONS CLAIMED
NOTE'List first five items in the sllaces so provided observe notations thereon and i,nstructions,,,
DEBT OR CLAIM NATURE OF SAME AMOUNT THIS COLUMN
iKEGISTER ONLY
Funeral expenses paid -not oaid $1,018.00 $
Familyexemption (will not be allowed unless
decedent died residing with a spouse or children.)
Administration Expenses *
Counsel fees *-not paid E:;O'or
Fiduciary commission *
I
OTHER DEBTS AND CLAIMS
(*)See Note below
Total Sl,068.bo
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
01'less than the estimated amount claimed and allowed.
...9.07..;E;~v?t.M9.~]J,+.~~Y ..~P~.q .
(Street Number)
...~.C?~':l!~.~y.!..~.~~~.~¥.~y~~~.~.
(City or Town and State)
v:.~{.1Y~..~~.f.f~-:'.~..(Executo:Ad;J;,,;;;;;Jj~;i ...Subscribed and swom to before me this .
........T!'h.~,-':d~f I1;>Y.......•191>~.,/J~-~:_=7.;...../~;/MYRA J.HARSH.7 /~...'.'.;/.'...~.....Notary PubIiC,'WashiflgtQn;Washiniton Co.
::''':~,.-::.,:-:':A"':',:"My Commission Expires March 12.1973
...J~''''.'...,~.t'~============================
conformity with law on this
In the event that any future interest in this estate is transferred in possession 01'enjoyment to coli era heirs of the decedent after the
expiration of any estate for life 01'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.
Having been duly sWOi~~~~ding to law,I do hereby certify that the above appraisement..................P..::z:r dayOf ~:7~.........~~.....L ~~~...~.~:/e..
falSer"
I,the undersigned duly elected Register of Wills in and for...'.c:~.Je.."lI!!~~~.'";P..~..~....County,Pennsylvania,do respectfully
report that I have allowed debts and deductions in the amou s claimed by depone cept as 0 those items where a greater or lesser amount
is se~~n ~e last column to the right in said schedule ove,which greater 0 serrmoun represents the sum allowed as .deductionDate~~~./~/Y.~,,?.........~:.~(..~~~.c:;;/..Register of Wills
F01111 No.RCC-62 (12-66)
\,WillAdministration INo Year .
IN THE
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
.,II
\-('",'•,r/"r'.'-.~~'0 .-I I •~'"
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.I .~..."'ro.,r .,t~"..:::...,r~"'.'I ,....\'l~I ......_..:.t.::.~
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"
...S'~~$;i..~.~"l •~:i::l-}..~s.:~~l?.
Deceased
Late of ..1?eEeF"st .Town·ship:.
County of .W?:;3,h4=ng-t.bIi.....
o...
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APPRAiSAL.".
~::;:::J'~J.::'-r-'i"ciCP(;").c •."REP0.Rt;AND
.."..,..........-
Z -\~C)rn ,-.
•_-f;~--i ......4..-'•
S'o ,.?:""'f_
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"'t.::;1:T-/o --<-:c-.;
0 =.,......----.~"r ~
-0 r 0--p.<t>-
~Commonwealth of Pennsy~nia ,,~.
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..-'...
Greenlee,Richman,Derrico &Posa
325 Washington Trust Building
Washington,Pennsylvania
t
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RCC-81 (2-64)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE'
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION IN YOUR REPLY PLEASE
REI'ER TO 37-219-7
NOTICE OF FILING OF APPRAISEMENT
ROBERT W.GILLESPIE
(Executor ~#~)
In Re:Estate of -.:B::;ES=.::S:.:'IE;::~:':.....::M~._G:::..;I;::I:.:.I=-E=S..:.P.:...IE...:..----
______W.:.:.:AS=..:..H;;::.I:..:..NG:....;T;..:.O..;;..N----County -File No.63-69-592
Dear Mr.Gillespie:
You are hereby notified that the original
appraisement in the estate of Bessie M.Gillespie
has been filed in the office of the Register of Wills qf Washington
County on May 13 ,19~.Said appraisement reflects the
following valuations:
Real Estate _--'-..:!1::::8~.~9~O.:::.O.!...00:::.:::...__
Personal Property ~97~8~.5~41__
Transfer s -:---:-:-~----
Total -.,-_..:o!l""""9~,.:::::.[l.L..:8~.l.oo5'::14=____
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 Ma~y~l:..l.3~,...:.:l!:.o9~6~9 _Signe~£cZ ;t e~
Title Vv.R.CHANEY,CHIEF ;p:rSER
DATE OF DEATH:November 14,1968
Note:This is not a bill.
.?>RCC-39 (5-68).'.
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SUMMARY
Estate of GILLESPIE,
(Last Name)
BESSIE M •
(First Name)(Initial)
DATE OF DEATH 11-14-68 FILE NO.63-69-592
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".
05-13-69
11-14-68
Dated:-------::c'::-..;"..:::.--,..:,----
REPORT OF THE REGISTER OF WILLS
I,the undersigned duly elected Register of Wills in and for Wa8Jl:4lngton 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:05~--=1:.::.3-_6=_9~__
REGISTER OF WILLS
18.900 00
978 54
19,878 54
1,068 00
18,810 54
$lS~900 00
978 54
19.878 54
1,068 00
18,810 54
VALUE AS REPORTED VALUE AS APPRAISED VALUE AS REAPPRAISED
$$-------+--
CLEAR VALUE OF ESTATE
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)
Valuation of life estates or
COMPUTATION OF TAX
$----_"..",....,=--+......,...,~-lil•.
$l-=I-9-~fK7 I)I).~,'3
$---------+--
$---------+--
$-------+---
FOR USE OF REGISTER ONLY
Tax on $------::-::--::-::-::4--:::-:--Tax on $---:1::.;8::.J.•!-::8::::1:..:::0~~5k-(
Tax on $---------+---Tax on $-+-__
Tax on $-+-__
Exemptions========:;:==Total Estate ---J~-
TOTAL TAX
2%
%
5%
10%
15%
*
$-----_---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 $-l
AMOUNT OF ESTATE TAX ASSESSED $-------ll-
Estate tax paid $...JL-
BALANCE DUE $----_-....I~
Add interest at rate of 6%from
------'l:tIO-----$-----~t=_..TOTAL TAX BALANCE $---__~
PAID $-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.
\,-----
~-,
Will ~Administration ~No.year .
IN THE
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
13~~~)1·G:rl:.l:J.i'$P I.E
Deceased
Late of ...M.cMURRAY .
-,
County of WASHINGTON
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
/.
Fonn'RCC-2
DEPARTMENT OF REVENUE-"''','-BUREAU OF COUNTY COLLECTIO"'S'•~
HARRISBURG.PENNA.17 127
COMMONWEALTH OF PENNSYLVANIA
RESIDENT INHERITANCE '{A;X ~
"APPRAISEMENT
l
DATE """,,","""~~;r",~?,r:"~?,??""",,,,
COUNTY ",,,,,,,,,,,,,,,,,w.~~,!'?:~~.~~,,,,,,,.,,,,,,,,
FILE NO."".""..""""6.3~"6.9::.5..9;?",,,,..,
Bessie M.Gillespie I f HdlurrayWhereas,"""".....................ate 0 ,"".".
in the County of W~~p.j~.~~9.A :Commonwealth of Pennsylvania,having died on
the """14 th day of ~.<>.y..~JIll:>,~~,..~4.,19..,..§.~,seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I,...................................w..~.R..~.....G.~.g~.y ...........................................................,an appraiser duly appointed according to law,
having been designated to make a fair and conscionable appraisement of the said estate,and to assess and fix
the cash value of all annuities and life estates growing out of said estate,hereby file the following appraisement:
In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after
the expiration of any estate for life or for years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer
inheritance taxes at the lawful collateral rate on any such future interest.
Unit AppraisementDescriptionofAssetValuesMadeforInheritance
Tax Purposes
$
REALTY:
Life Estate in 1 acre and dwelling in Peters Twp.,
Washington County,Pennsylvania.Aee Deed of
Bessie M.Gillesoie.Widow,to Robert W.Gillespie
and Margaret L.Gillespie,his wife,dated June 29,1965
Deed Book 1209,page 515.18,900 00
PERSONALTY:
Checking Account Mellon National.Bank &Trust Co.,
McMurrav.Pa ••978 54
Total 19,87 54
~avi~g been duly ~worn according to law,I do hereby cer~the above appraisement is made in con-
formIty WIth law on thIs ...................,/..:3..~......day of ·....·...."..,......·..·......:........·:..:27"Z............·........·......·....~....·......"19<:::,7:.~;=:~'~(ber and Street)/..'..............~......~.~~,~,.,~A--:ost·..Oiii~~·;.."·"·"",,........·,,,.......,Penna.
WASHINGTON ........................County
~
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
BESSIE M.GILLESPIE................................................................................
Deceased.
Late of
..........Mc.1Y.lURRAX:.
Date oj Death,N.9Y..~mp.~.:r.J.,,4J ).,..9.9.?.
Appraisemel!t Docket Vol.,.3.7 ..
Page,21.9".-7 No..p3.~69~5.92 ..
Filed in Register's OfJice,May 13."19 6.9.
Amount of tax due,$.
DEPARTMENT OF REVENUE
Received,
Examined and Approved,.
Wrote abo.ut Appra-isement,
Appeal j,.om Appraisement,..
Entered and charged,.
<•
~
.l
!
RCC-48 (2-69)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
REQUEST FOR LEGAL ACTION
Bureau File No.
63-69-592
J
Robert ll.CUleepl0 d'600 E.:Kcu.._..~Road...Venetia,Pa.1.5)67________--=,resi 109 Cit ...~_......_..Qi1.:.......__,,___:_
County,is the__i»_··_8C_._U_W__l"of property formerly owned by
_-lB~e:Li:A:u:.B!l;Il.s:BL-MD ........3GoLiir..tllo.&lio5Olc[ge'jl.pl..eli!.·,who died on 1l.-1l-68 in Washington County.----l~=-=-___32'Washington Trust Sldg.
The attorney for the estate is Greenlee,IU.ctunan.Der.r1cc:>A whose address is Washington.Pa.15)Ql
Po.
The above named_-=Exe=.::.::·:.c:;c..:..""=J';::...·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 Federai Estate Tax return on or before _
3 -0 Failure to file a copy of the Federal Final Letter.
4 -XJ Failure to pay Pennsylvania Inheritance tax due in the amount of $1128.63 before it became delinquent
on.Februarr 14,,1910
I have made the following demands for compliance without results:
Date of demand Name of person contacted Title Method of contact
5...15•./14 Roben W.Gillespie Exot-.6 transferee RcQ....l217-2--11"Robert w~OUleepie Exer.I:TrB.nefere.---;;;;a.e-e-=-.....,;,w;"".---e--'O·.--e---crt.-.l....f"...l-ea",-··Ka11
Atty.Greenlee.RlchmM.Derrico &Po~Atty.Same ~s abow
8-7-74 Roben u.GUlesple Exer.'transfoZ'ce Telephone>can
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 complic,"ce:
1 -j(]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.
Additional remarks:In above subject Est.ate the Roel Estate that 'W(;bt2!'ah$te,~b7 tbe
decedt.mt (moth",..)to hor tum,RObel"tfi.G1Ueepie an.d "g~1,.GUleopi.,bis Wife,
with reservation of'alit6 Estate .in the ~ed to the motoot:"
3-)o~1____.5"_
(Date)
~4"Q ~Ht.Du..l.o,).lS1-=-~~S=uLLe~oJ..:.fL.=----_=:-;~o_ve_r__
{(Signature)(Title)
,'""/.
:!,'Continued
10 IUb~t to t~tu•.the Pe,aot'J.ftl Estate of ,chock1ng','acC(nm\W()uld he..beem'',all
ueed up in pc~t of the Dobt&ot tM ,Betato.'Whatwo baWls a t,axable tftMto~ot
,tho Reel h"opel't1 at death of tho mothOJ'.fho¥'O should bo !,\C otho~e()QPlloat.!.on,ou,t.-
.1de mak1sl8":P&~i of the tM:tm4 lnter6etth~t 10 due ~~gb"th"fl"Auet.l'l'Nea•.
',,
I .•}'.I~De~was CcnWlf4 on Jun.29,1'0,troa Granto~and Doc_en"808110 '!ltOw.o.pte,to "
&.bo"&blo VUo,out.01 love a.rtd .rt.~1oft tor-$1.00 o/s V011209 ;pt*e.e 515 "~1ngtoUl.g~~O.r.lUe 8&t4t$:in eald pror.dcoa "'u,ias ttU)teN of hel"natural Ut~..''t ,"~',.
'A,turtmt"'.nVe)'at~O'waG made on ~'29th.196<},rn.Robert.W.Gl11o,ple Mel ~t,
L.GWeap!o'bls .£0,to 'Robert W.OU.1.eISPl_U U\d taW'etto J.G111.olp1...b1o.wito,'
under 'Doed Boc;~';Vo1..1299,pqe eel,IN pal'eBte \0 len ,tmd <ktugh6:P...s.n-latl;lo"\le m1Cl .4ttcotloft ~U.•OO•••ue neW the p.,..~t O\m~.'.,
,.
On.the )lut dq:of Ia.J 1969,•tAOrtS8Io in too ~unt 01 $12,6Ot'K>.OO witb tm;!kiU1)ft
Ratione!.BtWk 6 ~C~.Ko~~l'of ri\'JCCr4Ia,-~a&eeBook 710 pap eo,Bobet\~.Q1U.eaplo 11 1M ~tto.'hie td.fe.Iong.gorse I '.
ACOord1ns1¥"~~fta a Uoa be t11.~abovo Wb~ta'a1:Proport,.eone1Qtiq ofonoMreandd~8 in Pet.t,e 'lownlSblp,Waabing\on Count,..,.,
/".
COMMONWEAL TH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
411 S.SECOND STREET
HARRISBURG,PA.
17127
J
March 25,1975
Mrs.Frances Leo,C.A.
244 Washington Trust Building
Corner E.Beau &N.Main street
Washington,PA 15301
Re:Estate of Bessie M.Gillespie
File No.63-69-592
County of Washington
Dear Mrs.Leo:
Upon examination of the records in the above captioned
estate,filed May le,1969,an error was found.
In computing the tax on $lB,B10.54 at 6%,the tax due on
same was set forth in error as $112~B6,it should in fact be $1,128.63.
Accordingly,you are hereby authorized to correct this typing
error.Total Tax Due is now shown at $1,12B.63.
Our Bureau records will be amended to reflect the above.No
other changes are necessary.
Harry •Yo"
Inheritance Tax Division·
For:Peter J •.McHale,Director
Bureau of County Collections
HEY/ms
CC:Reg/Wills
CC:Greenlee,Richman,Derrico &Posa,Attys.~
OctobeJt 7,1976
COMMONWEAL TH OF PENNSYLVANIA
DEPARTMEtiT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
411 S.SECOND STREET
HARRISBURG,PA.
17127
Mtz..HalLvey S:tuaJz;t
Reg,w:teJl.06 WLe.l6
Wa.6hhtgton Coun:ty CouJL:t HOMe.
Wa.6Mngton,PA 15301
Re:E~:ta;te 06 BeMie M.Gill~pie
File No:63-69-0592
County 06 Wa.6Mngton
We aILe in.JLe.c.up:t 06 a c.opy 06 an OJz.deJl.06 CoWLt,dated July 22,
1976,It.eh.:tive to :the c.a.pucmed ~:ta..te.
Mtz..RobeJL:t H.Gill~pie ha.6 aglt.eed :to pay the.~um 06 $1128.63,
with WeJt~:t 6Jt.Om Feblt.uaJLy 14,19 70 at the.annual Jt.a.:te 06 6%,in
i~.tal.f.men:t6 06 $50.00 a month,to the CommonweaUh 06 Pen~ylvania..
Th~e paymel'l.:t6 will be applied {yUL6:t to inteJt.~:t and ~ec.ondly :to
pJUncUpal.
Plea.6e mMk.yoUlt.It.ec.olt.d6 ac.c.oJiciLngly.
VeJty :tJw1.y yo uJL6 ,
FOR:S.ta.ni.e.y M.ww~,JIt..
VhtedoIt.
BUlt.eau 06 County Coliec.:tio~
RLS:pjm/~JW..
c.c.:AndJt.ew J.MeJt.va,v,w:ttUc.:t SupeJt.v,wOIt.
c.c.:Gaylolt.d w.Glt.eenlee,E~qu..iJr.e
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IiI$---------111
I
14.11 JIll
$_...........7'n'r-__I·l,i,50.00XXXIX Ii
.$===;;==::=====:11!l
2%Tax on $$
On Account 35.89
6%Tox on $$
15%Tax on $$
%Tax on $$
Estate Tax,Act of
May 7,1927 $
35.89
TOT AL TAX CREDIT $
Less five percentum of tax if
paid within three months after
date of death
\~us interest at t1.1.t4~70
+--%iJiie..------
.I to _
of
15301
11..14.68DateofDeath'
COMMONWEALTH OF PENNSYLVANIA
OEPARTMENT OF REVENUE
OFFICIAL RECEIPT.PENNSYLVANIA INHERITANCE AND ESTA
W~8h1tlgton.Pennsylvania
Re;j~1 \\
'\"7"
\
/---_._~_.._~-
Q:FInYand 00/100........-....-.·-'....,...----·••-.·~-~-·-·..·--·-··,····..·--:~:Rft~~~~t w~GUlespl.representing Pennsylvania Inheritance or dollars
II=i From:Atty~Oaylorcl W,Creenlee Estate Tax due from the following estate~III
1111
,.I'325 Washington Trust Bulldog,~:Address --1
I~'I.i~.~l!i~'Ii:File No.
63..69"",592
September 3,19'16DateofPayment -!
':
I 8es&ie M.Gil1e8p1eiNameofDecedent----------------i
I C Vaabingtonounty....".,.,....-."'~:.::.~.::•..:.'•..:,.••~.-:-....~--__l
,...'..,......1',"\)!'''1 ..,.~....
.'.~:I .~~./'"~....t.'1,.~J.,.,,;.:ti\~,...~<:;:~~~.I ~
"\to ·.,,~I..4.-__i.\'~\.~",..:.··.rl'
•"1'""'\.;'.,•
"l'\u.~.;.~...."'l;'....,'\l,0'10 i ),'tJ·
..,,}..,...t ~.,_~'4<,J ••:~!\;~.k"""",.,......,";f,;\
• I ""(I •;l~1'1 ..I.•
f.'..:,.~''";..::.').~,..."....·'1 "(I,;~".;./• \~,#P,.'.".I, •~.~'\,.....",.lUrn~[p ~~{~~N:~[~~~}!:isi·,i:\:~i(~···,.)tv'
NOTE:This Triplicate Receipt to be retoin;d1!or.:cli£di&f....&l'9...1 .4"
I .~-r;:~...~""";\'t·;-"(r 4__''''/'¥.
I ...'l,'"•.•~f'Received by
I NOTE:In accepting the transfer inheritanc'e·.tgx•.?c[l...~!Y.r:e"e-stat~s,prior to the death of the life.I tenant or tenant for years,as evidenced by this receipt,it is understood that the Commonwealth '.....~~\'......
L.jl not be precluded or prevented from hereafter assessing additional inheritance tax at the death of the_-r-""""'~'i"'"~~II.o""-~':-b/...fo__~~"J-,IoA~"",,",#.,---,'1 life tenant or tenant for years whenever it appears that such additional tax may be legally due and
~ectible for any reason whatsoever......-.....,.,~__'..'_..~_..__- .......,.-.......__.__'-;..,.-.-.--;-'"'<'..----.,.-..r-'----...---.-.-.---.----.--.---,,--...~~~_~---I----'
$---------
$_--=35.=;..;f:...:::80.=2,--'---Ill!
I'$1---~I,li
$1
I:
$!l~1$--3-5-.-8-2---~
IiIII
I
$-__1""'-4......]-8'-----i~li
i "i
$===::!!5~O~.~O~O===11!!!1
$--------
$---------$----------n
$----:On==---=A=C,-=Cc=O.=Wl='t-=-_
%Tax on $_
Estate Tax,Act of
May 7,1927
6%Tax on
2%Tax on
15%Tax on
TOTAL TAX CREDIT
Less five percentum of tax if
paid within three months after
date of death
Plus interest at the rate of
,-'.-%from 2-14-10
f to'Date,
j
!
"
15311
"
,<
oo-~._-----~·_.__·._-_._.--_·_·_-----_··_·~·._·_·._~IIuO ars
representing Pennsylvania Inheritance or
Estate Tax due from the following estate:
Date of Death_1_1_-_1_4_-_'_8_'-l
,'V rUW~lP [L~@ill Urn':S'~rA 1 .:+TO}AL AMOUNT PAID
.\<\.t
NOTE:This Triplicate Receipt to be retained lor·a.~~ii'1':.~1:9_7.,'
~,.'iReceived by
NOTE:In accepting the transfer inheritance tox ,'on future estcites,priar,to the death of the life
tenant or tenant for years,as evidenced by this receipt,it is understood thaI 'the Commonwealth sholl .
not be precluded or prevented from hereafter assessing additional inheritance lox at the death of the --'"
life tenant or tenant for years whenever it appears thor s'uch addiiianal tax may be legally due and-4w..~~~!£d.z...~~!'4~~l:!!:::::.L..."-'C;..t;,,...6I~c:-.----I"1
collectible for any reason whatsoever.
From:Robert Wf Gilles 18 ..Excr.
Remarks:
County __-,W::..:!&"",Il"",b"",'"",ill"",':c;;.=",O=ll,--',----------1
I
I
II~
iP ·=C~~~~~!IR~~~~~~I!!!iC~~~.~!!!fD~~~i!!l9H~~g:::~~rCC4'6,'4)COMM~~~~i~:'~~~~vr!~t ~fftfHHU!~
1=1:NO.F4 7141 OFFICIAL RECEIPT.PENNSYLVANIA INHERITANCE AND ESTATE TAX
iJll'==============:=====================n
l=i RECEIVED FIFTY and 00
iHI"'iI~:I~Iil~t,i~Address 601 E.McMurra Road~Ifc)!urra
I!!~:File No.63.69.592
I
IJ1;II Date of Payment September 24,1976
Iwl,!:~Name of Decedent Be.81e M.Gi11e8 1e
r,.Ilo...._~....~_.......,~~,~~~~__~'~"';"''-_'_.~,_
$---------i:l
$68•.08--::........."'--'-------llJl
$---------111
$---------
$._-=6=8,-"_"",,,0=8 _
$,__3_1_.._9_2 _
$,---------
$On Account---'---'-----'---'---
$---------$---------.'"1
%Tax on $$_
Estate Tax,Act of
May 7,1927
6%Tax on
2%Tax on
TOTAL AMOUNT PAID
15%Tax on
TOTAL TAX CREDIT
Less five percentum of tax if
paid within three months after
date of death
Plus interest at the rate of~%from 2-14-69
dateto _
OO/lOO·_.-..............._-_.........--.......-........._.....·-M-..·'.._-~..._......_--,......-doliars
representing Pennsylvania Inheritance or
Estate Tax due from th'e following estate:
.<
Date of Death__l_l_.._l_4_-_6_9--;
'••r~f
./"~i.~-·';f·'~""c:~,,J ."......~~!!\'..~..~~<,',~",'r;:..~~;"~;_"'t_~~-ll".,,~~,"iJJ'
<//;~~':-
.;I '~".,,.','.~'*',4'-";:~~;t':;."',I ~~.h
J"~,,;,I ,.:..)i"'7."~"'.'I'
:t ,..~~t ..\~·.tS*"~.fi
lJ 00 ~[p [L ~@®1T~..~~~s:~~;L,'t l ~:,
f ','"~~'¥'..•t
NOTE:This Triplicate Receipt to be retoin~1:~t~'c!i1-!P'!if.;,1~
~:':i ~,~./"R'd b _--J.U;Jq!:::::..!:dL~~~p~:::!:::~~~~~--''','.".•."ecelve yNOTE:In accepting the transfer inheritance tax on.futu~estates,prior to the death of the lite
tenant or tenant for years,as evidenced by this receipt:it 'is'"understood that the Commonwealth shail..
not be precluded or prevented from hereafter assessing additional inheritance tax at the death of the_+L.£.~tkfL,.,U:.L:.!~~~~~~'U.~~~i4
life tenant or tenant for years whenever it appears that such additional tax may be legally due and
collectible for any reoson whatsoever.
County __-.!iW~ai!.i'1iUJ~~~!U__---,-,--.~,,-=--.----j
"."......~.,.
,
I Remarks:jmo
I
I \'<h
I
i
IIl~
~I
-~';~:;.~~~:-,~'~~~-~'_"~~~~-~-::~-~:,.~.~~,-~=~==~~~~~.~-~~~~~-~~~'~~.t~J-
i~~ACC-4(6-74)''l~li COMMONWEALTH OF PENNSYLVANIA
1=1,NO.F47458 OFFICIAL RECEIPT •PE~~~~~~~~IC:I~~~~~:ANCE AND ESTATE TAx
II,jl=============================1111i',!
I=i RECEIVED One Hundred end
litI~iI~I From:Ro:bex-t W.Gille 1e
I~!Address SOO E.Mdtur~al M.
~Veaet1a,l'enlla.15367
!;I1i
1 File No,63....69....592~1!Ii Date of Payment December 7,1976
IH:!,~Name of Decedent ----------------i
,,
I'
$---------..,.-_$II~I·I,.'%Tax on $~$
Estate Tax.Act of I,
May 7,1927 $Il~i
$._-----'3::..-5_.=-28 llu
l
:
15%Tax on
TOTAL TAX CREDIT
Less five percentum of tax if
paid within three months after
date of death
Plus interest at the rate of~%from 2-14-70
Dateto _
SEA L
37-219-7
COMMONWEALTH OF PENNSYLVANIA
.DEPA~TMENT Of REVENUE
OFFICIAL RECEIPT •PENN"iYlVANIA INHERITANCl:AND ESTATE TAX
mjr/~
NOTE:To be delivered to taxpoyer
Received by
NOTE:In accepting the transfer inheritance tax on future estates,prior 10 the death of the ile
tenant or tenant for years,as evidenced by this receipt,it is understood that the Commonwealth sn"""-'I,..'U
nat be precluded or prevented from hereafter assessing additional inheritance tax at the death of the-l-~~~~&~~~~:::::....~~£~~~_+:~Inl
life tenant or tenant for years whenever it appears that such additional tax may be legally due and
collectible for any reason whatsoever...
i Remarks:
,I
'Ii
I
I
I
!iI~l
1;!'No.F4 7681ltll:..
i=i RECEIVED FIFTY and 00/100-----------------------------------,--------------dollars
i,t:representing Pennsylvania Inheritance or
\=1 From:Robert W.Gillespie -RKJj:QXIDiXDUUXEIKlsJate Tax due from the following estate:
1~.1.i Address 607 East McMurray Road I 2%Tax on $$--------.Jn!I~i~.~Mc1vlurra 6%Tax on $On Account $35.28
I!=I File No,63-69-592
1!~,'Date of Payment January 27,1977
Name of Decedent Bessie M.Gilles ie
.!
,i C t Washin toniauny----=c:.=.:=-=====..::....=.-==----;
I
••
"------~---------------------------------~-----------------