HomeMy WebLinkAboutOC1969-0635 - ESTATE OF BROWNp,-I..~.~.~~...~",..
Q!nmmOUluraltq of 'rnnByluania.~BS:
111htBllingtnn Q!ounty.\
KNOW ALL MEN BY THESE PRESENTS:Whereas,at Washington,in the County aforesaid
J;
on the 26th.r day of
Russell Marino
May A.D.19 69 ,before me,
;Register for the Probate of Wills and Granting
Letters of Administration in and for the County of Washington,in the Commonwealth of Pennsylvania~
the last wili and T~stamen~of
'.Ivorine Gow¢r Brown,A/K/A .Iveorine Gower Brown,AjK/Alvorine Brown
I
I
late of Donora'in the County aforesa'id,deceased,
..-..;
(a true cop;:wher~of is to'these p~esents annexed),was duly admitted to probate;and..
Geo.O.Frazier
the Execu,tor in said Will and Testament named,having appeared before me and taken and subscribed
the oath.·af office prescribed by law;
NO\V,THEREFORE,I,Russ'ell Marino ,Register as aforesaid,do'
grant these LETTERS TESTAMENTARY,unto the said
Geo.O.Frazier
committing unto Him the administration of all and singular the goods and
chattels,rights and credits,which were of said deceased,and requiring Him
to exhibit a true and perfect inventory thereof into the Register's Office,at Washington,within ninety
days from the date hereof,and to render a just and true account of said administration at the expiration
of six months from the date hereof,and to regard and comply with the provisions of the laws of this
Commonwealth relating to inheritance taxes.
IN·TESTIMONY WHEREOF,I have ,hereunto set my -hand and the seal
of said Office at Washington,this 26th.
day of May in the year of our Lord one thousand
ni,ne hunqred and Sixty Nine
._~jl;z~.......Reglster
.--.'-'~cr-;'·"'"-.....~
~=~a..=«....=..
l=:~.5 E1:~I&.0=0 H ..............III r:Q ~;N
~..J-~l=:l=:~~.~la Q)::::en ::0 0III0HHeCJ!Xl !Xl
b CD Q)Q)....l=:l=:l=:
~-rl .r-f .r-f
loa H H H
0 P 0:>.Q):>
H :>H
I-f
''\0 ~~,_,
....
'.
LAST WILL AND rESTAMENT
I,IVORINE GOWER BROWN,a~so known as JVEORINE
GCWER BROWN,also known as IVORINE BROWN,of Donora,Wash-
ington County,Pennsylvania,being of sound.mind,IllerrlOry and under-
standing,do Illake,publish and declare this as and for my Last Will and
TestaIllent,hereby revoking and making null and void any and all wills
a.nd testarnents or writings in the nature thereof by Ille at any time here-
tofcre made.
J
FIRST:I direct that all'my just debts and funeral ex-
penses shall be paid as soon after my decease .as can conveniently be
done.
SECOND:I give and devise to my son;Kenneth Harry
Bro~n,Illy home property situate in Donora,Washington County,Penn-·
sylv:mia,being known and designated as Lot numbered 217 of the Jenisee
Land Company's Plan of South Donora,as such p!l.an appears of record in
the Office of the Recorder of Deeds of Washington County,Pennsylvania,
in P1an Book Volume 2,Page 77,subject to th=following stipulation,
agre=ment,·and condition:
My brother,Ha;oold Gower,and hiE wife,Mildred Gower,
havi:r:.g stipulated and agreed that they,or the sur-J"ivor of them,will re-
side ::'n Donora,Pennsylvania,until my son becoIT.es twenty-one (21)years
of ag~,and will act and serve as the guardians of the per son and e state of
l.ny said son,Kenneth Harry Brown;until he rea::hes the age of twenty-.~
one (?l)years,shall have the right and privileg.=of living.in Illy said
home property,without payment of rent,.for and curing the terIll of their
natural lives,with the understanding and stipulation that Illy said son,
iKenneth Harry Brown,together with his spouse and·children,if any,
shall also 'have the right to occupy and.live in s.aic pr.operty.,as long as
·they desire to do so.
THIRD:I give and bequeath to my son,K·enneth Harry
..~
Brown,in kind,at the appraised value set forth in the inventory of my
est.3.te,all the stock and fixtures situat~d in ane:.about my store,which
I operate in my home property at 100 Modisette Avenue,Donora,Penn-
sylvania.I expressly direct arid authorize the hereinafter named
guardians of the estate of lny son,Kenneth Harrl Brown,to accept said
stock and fixtures at said appraised value.I expressly direct and au-
thOI:-ize the said guardians of my son's estate to .::ontinue to operate said
store business for and on behalf of my son until he becomes 'twenty-one
(21)years of age.During the operation of said storethe said guardians
shall have the right and privilege of using·,witho-.lt charge,the provisions.
from.said store for their own personal use and U:.e personal use of my son.
As compensation for acting as guardians of the person and estate of my
said son,and a s compens~tion for the continuing -operation of th~store
business until my son reaches the age of twenty-one (21)years,the said
guar:lians shall receive two-thirds of the net profits derived from the
operation of said business,and one-third of said .net profits shall accrue
to th~benefit of the estate of my said son.After:my said son reaches the
age cf twenty-one (21)years,the said business may be continued in the
manner approved by my said son.
FOURTH:All the rest,residue and remainder of my estate,
whetl:er ·real,personal or mixed,and wheresoever the same may be
.situa1ed at the time of .my death,I give,devise and bequeath to my son,
Kenneth Harry Brown.
FIFTH:I do hereby constitute anG appoint my brother,
Harol:!Gower,and his wife,Mildred Gower,or the survivor of them,
guardians of the person and guardians of the estate of my son,·Kenneth
Harry"Brown,until he becomes twenty-one 121)years of age,and I di'rect
-:hat they shall have the right to serve without beiu5 required to furnish bond
..._---
as guardians.It is understood that the said guc..rdians will serve without
cronpensation,other than the benefits accruing to them unde r the second
and third paragraphs of this my Last Will and Testament.
SIXTH:I do hereby constitute ar_d appoint Geo.O.Frazic;,
At:9rney at Law,of Donora,Pennsylvania,as 3xecutor of tb,is my Last
WillI and Testament.
IN WITNESS WHEREOF,I have hereunto set my hand and
rl;
sec.l this /g.-day of April,·1969.------
A f t/e-O . .::?/'/s J!.')~..:v ~L<.-?c..t.?./~~,«,9,""('"--v ./j~-"'~\\.<4·'
dl7<>)7;W~./3 <1A~..~.J>]/(SEAL)
".n
2J
Sig::led,sealed,published and declared
by IVORINE GOWER BROWN,also known
as·IVEORINE GOWER.BROWN,also
1a:l0'Wll as IVORINE BROWN,testatrix
.above named,as and for her Last Will
and Testament,in our presence,who,in
her presence,at her reque st,arid in the
presence of each other,have hereunto
sub3cr~~d o~r names~../s""-·ttesting witnesses.h /f<;-/'..-../:z;~.C__}\~·JA'L<-
'/...
/.,J.-~/..e--V<-4t';'---
..../.~
"
My
:.....
i\ffi~auit (@f iExrrutnr (@r i\bmintatrntnr
eta:r IIf 'ruuByluauia.t 9.6:
<f.Dl:Ut!J Df maB~ingtnu \
P all b R h d . d h'Notary"Public . d f 'd=rson y e.ore me,t .e un erslgne aut orlty,a m an or SID
Cocnty and State",appeared J;:h:.Q.!Q.~¥Ee.;!~.;r.:,~~.~.~tQ;r.who,being duly
~w(rn.according t)law,depose§fUld says .that he is the executor ~of the estate of_V0rlne Gower Brown,a/KIa IveOnne Gower ..
-B:z:oWftf..Q.lk.la:..lv:&F.in;e Bl'I&wB-,deceased,that th}fOre!!Om~heduI.e~OnStltute~vorlne wer ownA a a,
::oopJete inventor:""and appraisement of the real and personal estat<::of...y.~.Qr.!E:~'P:...9..Yf.~.!"........?::9..Yf.!:!-.,...~~/a
decea;ed,except real estate outside the Commonwealth of Pennsylvania;t Xt°th~nrrgUf~so6PFosite each item
of re:.l and persunal estate in the foregoing schedules are determined and stated by the undersigned to
be th~fair valuec:Y said items as of the date of the decedent's death,based upon a just apprais~ment of each
::,~~Z3;;:.~~~;;;;.:.O:hU·~·~~'·~&F··J··::··
"omm.£~~:;~~i973~~~;~~~~~:t:RUCTIONS Executor-...
An invento~y must be filed within three months after appointment of personal representative.
S!.A supplem~ntal inventory must be filed within thirty days of discovery of additional assets.
.3.1 Original and 2 Copies and 2 RCRI-34,Under $10,000;1 Original and 2 Copies and 2 RCRI-33,
Over $10,000,including Copy of Will;1 Original and 3 Copies and 2 RCRI-33,Over $50,000,in-
cluding Copy of "-Till and copy of Federal Estate Tax Return.
REFERENCE FOR ADDITIONAL COpy
Act of 1947 P.L.513 Sec.5.2,72 P.S.4844.2
--:I"..1IUttttttnru SUr.-"uprai.6PWtut af the goods "and chattels,rights and credits whichVO"!'lne Gowe1"Brown,a/k./alveorfne
u ere of..9.9.~.~.~;J?E.~~~,,~&!~...!Y.~E~~!-:.~!..~.~:9ate of P.~~.~.:.~.~.
Washington '::ounty,Pa.,taken and made in conformity with the above affidavit.
J
PERSONAL ESTATE
DOLLARS CENTS
2,600 00
110 24
932 48
970 08
10~090 70
165 00
2 00
,38 30
Stock,fixtures,and merchandise in store at 100 Modisette Ave.J
Donora:s Fa.
Prcce"€ds:received from Hartford Insurance Co.-Fire damage to chair
Dec.th ·::>e:lefits from Prudential Insurance Co.-Policy #100-714-98"9
Death benefits frc·m Prudential Insurance Co.-Policy #542-905-701
De3.:hbenefits frcom Prudential Insurance Company -Policy #24-728-54
So::_al S~curity Administration -Lump-Sum Death Benefits
WestE.rr..:Pennsylvania National Bank -Christmas Savings Club
St3.::e Farm Mutual Automobile Insurance Co.-Refund of Premium
M'ortga~e and Bond of Gerald P.Arn.atangelo and Joanne S.Arnatangelo,
hiE wife,dated March ~2,1969,payable in ten years from date,at the I
rate :of $52.25 on.April 1,1969,and every succeeding month thereafter
u-'1::il paid in full,said payments to include interest at 6%and premium
of 1%.Balance due on Mortgage and Bond on May 14"1969,date of
de.ath of decedent 4,447 85
Total 19,,356 65"
REAL ESTATE
i
lHl that certain parcel of ~and situa~e in the.Borough of Donora,
1:eing Lot No.217 of the Jenisee Land Company's Plan of Lots of South
DO::lOra,situated on Modisette Avenue,and upon which is erected a
two story Fra:ne House and Garage,and a one story Frame House and
Garage.See Deed Book Volume 1220 Page 47'12,000 00
•
t ...~'"
._-'---_.,..",_~"..~_"--<.co.
"Vd "00 N01~-NIHSVt~'
£'11111•.10 \}'1J C'lt:\-".JfI,_.'t.1.:1.::l v.:lO
oNll\';f \'1 'n ]ssntJ
fl 2 ~~d ~i ~~~r OL,
~a 3'-"(rA'"
-,,
~N.:b'
.:..'i
t<>J
J.
<~.:,l~
",,~-<'...\
.:\"....
$0.~f'
~~r~~~..'l-,~
~
'~,r,,\-',"'"
',0',/''c "
:.
I,
,'
,'
.,.
.,.
,..
..."..!
,.,.
\.
,.
\.
r
STATE Of P:NNSYLVANIA,
WASH INGT'JN,COUNTY,
\..
day::>f ._.__..__._...J~.t~~X.y:.._..._..._.__..__19..10.._...
~.~
Swcr'"CII1dsul!scri~ee.-:Je,fore me this aZI.~.
The within named Accountant being duly sworn according to law,deposes and says that the above account
• ..t d he 'I b I'.as s ctea IS.rL,e an cc·rrect as ---ven y e leve,
.~32·(h4i1
/,k.-&-.J'.-::;~1 '"'-...···-.···-···~~t?fi·~·········--····-····-·······
".~
My'COIr.ffi:.ssion expires:March 15,1973
Wc,sh ngton County,ss:I do certify that I have given legal notice to all persons
concerned of the filing of the within account in the manner
prescribed by Statute and Rule of Court as evidence by proofs
thereof filed to No..b.-3..::..1.t)::::-.b.--..-.._..,:..
Witness my hand and official seal thiS ;i.~..
. .1D--------::_-::~:_:
Register of Wills
fi .......,...,~0 1-0 =~i ::l 0 CIl...,0 ...,
?I:l J-li 0 =CIIi ::l \0 .::l --:;)0:CD a 0
c;-.....;C)+>:f"l'.Q C)~~!C)l f ~"""'"D,:...,U)C)~i --<::l:-<c 0 ~d ~-..:U:i-t....,:,!<l r-CII:11):1-0 ...
't:l CD 0C><:i CD Q ...~I "'~1 ...,~>.I=li 0 JA~')")(Hi 24 I:l...CD 0 ~CD
J';<o ...~i .c f..f.1 t!l1J '0 I:l ~00 -<CD H 1-030:J-l:1-0 ifi N 0 01~...,
~fil 0 J-l:......g 11)::0 <...,t ,...,-<Eo<lI-l l!li c&:....:=~~~-<:Q t'l:~::l :fil ~Eo<J-l!.~!CII:RUSSELL bil;RINO'0 ~C)'t:l j-.....s'~rn J-l l1)il=l~!J-l:C)=~fil 11)~!~"d1 ~!~EGISTER OF WILLS·.CIl CIl \;\;~I:l 1-0,.:0:0 S;:i '/tJ:ASHINGTOH CO.;PA,~'J ...,:a CD 0~a aiM eli oj '~...,...,'0 al1J.a 11)!l!l "'-'!0 .~'61...,CD 6111)I=l:11)Uli 01 CD ~.Qr::....:I=l ~i j;:;...,....J-l:.....-i:11):0 SJ ~J-l oiJ-l':%.ti O!I:l a
:i a 11):0 i 't:l ~:>:>::>:I:lz-<'"H HiH :......
--._.....~
.';~
J
,"
()
~--_._----
'1"
.,
i•
-....Ji
'"~:,.~
'\\~,,~1ii~""/~t-II,,,
\\'\v ,p"~
,,,,""..:I '"~...,""0,,.V -.;,
.;,.:......"/'<>",~,/~
.~--"uV~:::'"-..":",'~""'~'"::.,.~.....-~'-,J:-~:=-"tI _
'"Ir ....._
O 1;.__--
,c·I..;;:\._.u "'"~~".,..(~
""~••;c(,,~"""~.\;~~\'t.,~\''-':;;:':U~ctL..
The Court is respectfully requestedMetermine
proper diA";bu,;on·,h;s es'a'e./.t
. .~.[)\.Yt~
.Counsel for Accourynt
IN THE
ORPHANS'COURT OF WASHINGTON COUNTY,.PENNSYLVANIA
.In:Re:Estate of
/,3 -&9-10.30'No._""":'-=_->.L.4-_..IoIO;;.-=--=_
IVORINE GOWER BROWN~.a/k/a
IVEORINE GOWER BROWN,.
a!k/a IVORINE BROWN,..'.
"Deceased
FIRST AND FINAL ACCOUNT OF
GEO.O.FRAZIER~EXECUTOR
'The Accountant charges himself w::'th personal es-
tate as shown by Inventory .$19,356.65
The Accountant charges hims.elf w:.th real .estate
as shown by Itiventory -Lot 2;17 Jenisee Land.GGl:ltpanyts pian
of .South D()nora 12,,000.00
Assets as shown by Inventory $311)356..65
The Accountant charge s:himself with t.he following
aSEets in addition to the asset.s,shown by Inventory:
Mellon National Bank &Trust Co.-
,Interest on Estate Savings Account
No.65-2.3671 60.00
Rents received fr'om real .estate 190.00
Gerald P.and.Joanne S.Amatange:"o-
Mortgage pa.yments on.account of ir:ter-
est to Dec.l~1969 153.36
Total Assets
The;Accountant claims credit for th.e foliowing
deb;:;s and expenses.paid:
5/23/69 Lawson-Rabe Funeral Home -Funeral bill $1,653.00
5/28/6:9 Maintenance of real estat.e -Utilities
thru
1/1&/.70
507.28'
6/-=169 Monongahela Publishing Go.-Death nctice 2.00
61 l:/69 The Valley Independent -Death notice
6/~/69 H.J.Levin~M•.D.-Professional Services
6/,,=/69 Malcolm L.Morgan~County Treasurer -
196.9 County Tax
6/4-/69 Kaufmannts -Due for merchandise purchased
by decedent prior to death
6/4/69 Sealtest Foods -Balance due on ice cream
fr·eez.er purchased by decedent prio;r'to death
6/4./69 Washington County Reports.-Advertising Letters
61 4/69 Monongahela Publishing Co.~Advertising Letters
6/4/69 S'ears Roebuck.&Co.-Balance due on air
conditioner purchas.ed by decedent prior to death
6/16/69 J.<;:.Penney:Co~-Balance dp:e on merchandise
purchased by decedent prior to death
8/4/69 National ~bulance Service -Service to decedent
8/4/69 John A.Brletich,Tax Coilector -1969 School Tax
8/4/69 Monongahela Memorial Hospital-Services
rendered to decedent
81 4 i'69 Kurtz Monument Co.-Grave.Marker.
8/25,"69 John A.Vesely,M.D.-Profes.sional services
-Decedentts last illness
8/25.'6.9 Kulik Upholstering -Amount due by decedent
at time of death
9/26;69 Linn R.Wickerham -Plumbing repairs to real
estate
9/26}69 Mike Karch -Repairs to real estate roof
9/26/69 Frank H.Ries ..Furna.ce Maintenance
1/2011'0 Geo.O.Frazier,Attorney -Costs a.dvanced.as
follows:
Register of Wills-Letters'testamentary $40.50
Costs of filing Inventory 10.00
,Short Certificates 5.00
1/20no Geo.O.Frazier,Attorney -Attorneyts Fee
1/20{70 Geo.O.Fra.zier -Executorts Fee
1/20/70 Russell Marino"Register -Filing Acc.ount
Total Debts and Expenses'
2.00
83.00
66.69
15.00
175.00
14.00
12.50
266.39
5.2.0
20.00
·187.28
159.01
180.00
,30.00
169.6.0
5.00
26.00
1.06
55.50
1,000.00
1~000.00
15.00
$5,,650.51
~.
RECAPITULATrON
Personal Estate
Real E.state
Additional Assets as shown·in Account.
Total·Assets
D.ebts and..Expenses paid as shown by
.Account
Balance for DistribuHon
12,000.00
403.36
$5,650.51
526.,109.50
THE DAILY REPUBLICAN
MONONGAHELA,PA.
PROOF OF PUBLICATION
IIi ccmpiianc~with tre Newspaper Advertising Act of May 16.1929 P.L.1784,Sec.3.
paragrafhs ~3)and (25),
Coun·.y cl \\ashmgton }ss:
State of PennsyI->ania
?ersonally :.ppeared before me,a Notary Public in and for said county and state,~.~~_.!_._~~§.~~~~.~L..who,being duly sworn,deposes and says:thaL_she ....is
the ~_Q~~k~.~.J,'!~r.....of The Monongahela Publishing Co.,a Pennsylvania corpora-
tior",a,d Us agent in tnis behalf:that the said company is the publisher of The Daily
Re!,ub3ccm,pwlished daily except Saturday and Sunday,having its place of business at
Mcnougarela,Washington County,Pennsylvania;that the said Daily Republican was
estab1.shoo in the year of 1846;that the printed notice or advertisement,attached hereto
is a c.0Pf of 3 notice ill'adv'ertisement,exactly as printed or published,which appeared
in.thE".sffid ne:wspaper in its regular issues on.the following dates:
EXECUT 'i.M!r':<lQ,TICEE.tA/,e of lvnRINE GOWERRROW1'l.~IkIa IVEORINE GOW-
li;lt BROWN,.a/k/a iVORINE~l'tOWN..decE'ased.late of DonoraW"shington CountY.Penna.'Letters testamentary upon theaboveestatehavingbeengrantedt'?the undE'rslgned.notice is herebY,l!lVen to thooe indebted thereto to)make immediate payment and to,those having claims or dem3l{1d~topresentthE'lll for settlement."F:xecutor l
f";eo.O.'Fra..ierThomas-Frazier BId!!.
Donora,Penna.If"'.:3,3"'ttorney ~!ll;r.eo.O.Frazier,Thomas-Frazier Bid!!.
100nor8.Penna.15033:!!!.ne 12,19.26.1969.
__~~!:;._~~.'-~9..._~._~.L.196.9.__...__..__..__...______...._..
'1~-_~~-~!~.~------!~9}tl~...9.9.~'!Jm.J~OOWN~--.a/kla.--.IY.EO.RlNE---GQl-lER...BROl-lN.,,__.a..~/a IVORlNE BROWN
that th~affiant or th.e corporation in behalf of which she.________is acting is not inter-
ested-ill the subject ll.atter of said notice or advertising and that all of the allegations of
.hi8.~idav:t a~_.~o t7ir=:__.£~.:~d:~~.~~~~-----.----..-
S\Wrn to ..pd subs~ribed before me this
-~~-4-~~t::7::~~;;;::~;
Notary PUblic,Monongahela,WashinO'ton C
Mv Commi«inn .V.'.n_,,_"~.7?-dJ.3-70
\,
I
• • •• • •••••• • ••• ••
Estate Notices
Thr.Rf'gistf'r nf 1IVi<lls hll.9 !5'l'IUlt.:.J
letters,testamentary or of administration,
in the following estates.Notic~is herr.hv
glveJl to all P~fs6ils rndebted thereto to
make payment without delay and to those
having claims or demands to present
them for settlement to the Executors or
Administrators 01'their Attorneys.
t lVas~on County Reporls
Washington#Pennsylvania
-,
(PUBLISHED BY WASHINGTON COUNTY BAR ASSOCIATION)
PROOF OF PUBLICATION
In compliance 'with the Newspaper Advertising Act of May 16,1929,
P.L.1784 Sec.3,paragraphs (3)and (25).
COUNTY OF WASHINGTON}88.
STATE OF PENNSYLVANIA -
Personally appeared before me,a Notary Public in and for said County
and Commonwealth,CHARLES C.KELLER,who,being duly sworn,deposes
and says:that he is the Editor of the WASHINGTON COUNTY REPORTS,
the officiail legal periodical for said Washington County,published weekly
hav,ing its place of business at Washington,Washington County,Pennsylvania,
and is acting as its agent in this behalf;that the said WASHINGTON
COUNTY REPORTS was established on March 31,1920,and was designated
as the official legal publication for Washington County,Pennsylvania,by order
of the several courts of said County,dated November 11,1920;that the printed
notice or advertisement attached hereto is a copy of a notice or advertisement,
exactly -as printed or published,which appeared in the said legal periodical in
its regular issues on the following dates:
..............J.U1:).f:lZ.~J..9..,?..9.;,J...9..Q9...
that the affiant or the corporation in behalf of whioh he is acting is not
interested in the subject matter of said notice or advertising and that all of the
allegations of ~aff~avit as to the time,place and character of the publication
are true.t;:1(/"<.,.;J.If)
"L6ULfL1......~._..~~......Ly-/////'----
Sworn to an
....~a~(l.t.h..daY of J.)J.D..~,19 9.2 .-ct............0.•..f"(•••••.-~1"'..•..-.-ft -ntn'O ..
otary Public
KATHERINE C.YARD,Notaf-y'Pullllc
Wallhlngton,Washingtoo Co.,Pa.
My Commission Expir-es
November 1,1969
I/'
iL
BROWN,IVORINE GOWER.a/k/aIVEORINEGOWER,BROWN,a/k/aIVORINEBROWN,Dec'd.
Late of Donora,Washington County,Penna..
Executor:Geo.O.Frazier,Thomas-Frazier Bldg"Donora,Penna.15033
Attorney:Geo.O.Frazier,Thomas~
Fraizer Bldg.,Donora,Pa.15033
lJ
of (!Jnmmltll
®r.pl,auli'
~ll tq:r Qtourt 'Irun of IItt£iqiugtDn
Qr.nnrt miltininn
Qtuunty
j
!!!the mll;tter of the Audit of Acoount in
Estate ofS1Vo~11\1 €b-b W 12 R...
B Ro~\\)
TO THE AUDITING JUDGE:
No;(p Cj -Co 3 ~
Enter D ()(\..appearance forJiLj eO ~edJ 8-0 u->£a....
--------~)~.~~
1,'-~'Y-f Ai ~l~Of MJ4=J\C~,,
N.B.-Counsel shall,by separate paper,present a concise statement of each
claim,w.ith supporting calculation of any interest claimed.Objections
to an account as filed,shall be concisely stated in a separate paper.
Council suggesting proper distribution shall file a separate concise state-
ment in that regard.
~..
No._
In re Audit of Account in Esta:te of
AUDIT
'ra~ctp~fnr J\pp~arattrr
FOR ..
"'O'p o·
J>(j').r
(1
'~~,
Attorney
,'','
~~..".,.....:•.-.!•••.:-'...~.-..!."..'.•.,•.•',••;b"","'-'-'f"""?~'·"-<·~~·'''_:~~;''''·":;~-'"·'·'·''-:~''''';'''·:-:"i-,-",.;,-,~_'",,-~",,,,',-;"'::.·_:'~o-.r.,:,.<-'-!,:""-",~·'E;··:_c;;,,;:,,•.~~::•.,,--''",':i<·.,;.,.:.,.-:;"7."""
lJn t~rWrp11tlt1!i'.QIourt Df lmJan1}i.ngtolt'Q!ouuly
In the matter of the Audit of Accuuul in
Estate of Ivorine Gower Brown,a-/k/a .
Iveorine Gower Brown,a/k/a
Ivorine Grown
'TO THE AUDITING JUDGE:
No,169 635··
~
19__•A.A.
Enter InY appearance for__~A~c::.c:::::o:.:u~n~t::::a~n~t~--:--,-_..:..-_
",
/-?-/~L4~-(['".J,--.~---.7'-'''-''~-Cd.~.
d-day of 'Mar c h'.,1~--.l.!L
N.B.-Counsel shall.by separate p!lper,present a concise statement'of each
claim,with sUllllorting calculation of any interest claimed.Objections
to an account as .filed,shall be concisely stated in a separate paper.
Council suggesting'proper distribution shall file a separate concise state,
ment In that regard.
~_.....-.._~---....~;;:.::.~.-......~
·No''69 •_--=-6.:::..3.:::..5 ;19__•A. A.
==============.'
In ra Audit or Account in Estate'or :,..
Ivorine Gower'Brown,a /kla Iveorin~:~
t'.
Gower Brown,a/k/a Ivorine Brown,·.
Deceased ~.",,.
Accountant------------------f
AUDIT
fnr ~pprarattrl'
."~.
FOR
;,.
'0 '~Tj:!E ;-...,:--J
.",.-;p c=>
j(J)G").C:;=:::c .(r)--..;:,.;t'···..···-..
-en "0 ::::l;::)
~::-i \';";!=<;;....
G)m ~--1 I J
---4 ;::0 ;:--.--..J.('-'0 "-J.:;e:
"1 :-it =...
0 '~'-.~
"$:........0 -...,.-.-
r-:z '-0--g F=
!>(J')·o~-r
i!"'V
:1 •
,,.
========.========i!·~~2
PETITION SU R AU DIT
IN THEORPHANS'COURT OF WASHINGTON COUNTY
Testate Form
Iv
Estcte of.:...:rv.QSJJ..~E..GQW~RJ?RQ.WN.J..~1¥;l.~....
IVECRINE G.OWER BROWN.a/k/a
EY.~~~~~~~·~~~!..~:_____.
!69 -635 ,'.-No _..~_ _ _.._.._ _ _..A. A.
Fid'Jciary Q~.C?~..:9.~..:f.E~t!I:~~.~~L ~: .
~ecutor'
ElectiO'1 b take
Uncer or A.gainst will.(cross out one)
Deceased•\.-:.,·f ~;. ..:,•'..-:~..":•"::~.~".['...:........I . : -.i <"'c
Dat9c.f .. .Date of ,...Dec=d~'nt':s d~ath _.M~.y..}.~!..}~.?~_..I _...•...Grant of L~!tters ~M':l:y...?-~.~.J.9.~~__,.._..
This is tre Xt'Z~l?L~n9..Ei.:g~J,·~account fiied i~this estate
-)-';,
If ther:I-'ave been,former accounts filed.in this estatel.list file number or nUTl~e,r and te·rm NQne _ .
................._---___-__ __ __.___.-.--_--..__ ___-______-_..__.___.._-_.,~---_.
-~fi~~~
'Date Election ...'.'.,:..Place of;--/.",~.
'Filecj _N9f1:.~_Record .._L.:;:.
None of surviving ~pouse _..NC?~~_ _ _ _,_ _ _ .
List Js:;ue,.wl1ere rncterial:
Did de:edent marry .Jfter executiono{will?(indicate)~.No.Any children t·orn after execution of will?(indicate)
~I'b.If answer y03S,name them _..__ _ _ __ _ _..
,.-_--_---__.._----___.----_----------------------__--.._.._----._---_.._.._--_..__..-----------______;-_-------_.
LeQ,atee;
Ken:."leth Harry Erown.
•
Relationship
.Son
Interest
All
Fiduciary,if deceased or not sui juris
Harold'.Gower and ,Mildred
Gower,te stamentary guarci-
ans of estate.
See Fifth.paragraph o~Will•
~~·List;:·if e:::ceptions tcabove:
If pJrt'al intestac:y,;Jive.facts:
:'\Tone
Adeemed:Revoked:·-.,.eLapsed:Abated:.::::;·.-..Give Cause:
Notice to {interested J:·arties.Have all parties,having either vested or conting=nt interests and all crediors entitled
to notice CCourt Rule INo.9 paragraph C:Section 6:Subdivision c)received written notice of the filing of the account
and :>f :011 of audit?Yes.~
If any ,ex.:eption give cause:_ _.._ .
File :0I=Y cf Notice
.and ddte of maiIing...~.~.~..NC?t~~~L2LA~.9.!~.~.~t.~~h:~.g.;h~!.~.t9..gix~.J;l;.12.J:I;~;t:9J9 ..g2~~,:r"R-A4"Mg.(;h:~~t ..,
G.owerl Testamentary Guardians of person and estate of Kenneth Harry
Brown.minor.
..
".
,
Is estate subject to·the filing of·c:J F~deral Estate To.x Return?·,:..N~:~,:.:.:,
Actual payment mode on Pennsylvania Transfer Inheritance~·Tax.Amount $NC?~~.
If the Will makes any portion of estate subjec~to ~life-~state,give n~me and birth dote of life tenant N.C?~~.,.
-__----..--.__._.------_._._-.__.-__-__---_.----------_.---_.._----.---.----._------_._._------_._---------..-.-
Give Names and addresses of all unpaid creditors who are legally entitled to notice,together with the amounts
of such claims;state whether they are admitted to be correct;and whether the claim is denied.
.,........
All creditors have been paid...
-··~i-,:--~;;;~~/·7-:.,r--'.
.,
-....f
<::;::,
:;:n ::u ~::.._,--------------._w _o~~,_A-~--.--._~----~~.~--'r__~_.,,~_..__~,._"
Under the Second paragraph of Will,real estate is devised to son,Kenneth Harry
Brown,subject to the right and privilege of Harold Gower and Mildred GowerI Testaxnentary
Guardians,of living in said property without payment of rent for and during the terms of
their natural lives,together with Kenneth,Har'ry .Brown,son of decedent.
Under the Third.paragraph of will all the stock and fixtures in store is bequeathed to
.son,Kenneth Harry Brown,in kind,with direction that said,store shall he operated by -testa-
hlentary guardians:until minor Son becomes 21 years of age.During the oper.ation of said
·'store by guardians,the said guardians'shall have the right and privilege of using,without
:charge,the prov~sions from said store for their own personal uS'e and the personal use of
·said Kenneth .Harx:y BroWn"minor.,During the op,eration of store -by ·guardia-ns'-during-minority'
of decedent's son,the said guardians are to receive as compensation two-thirds of the net
·profits from operation of store and on~-third of net profit shall accrue to the benefit of the~state of decedent's minor son.,
,'Itemize any additionaraeoits notsnovm-oy-occoorn-.---..
Total additional debits (Add)
Itemize any additional credits not shown by account:
West Penn Power Co.
Columbia Gas'
Tex-Video,Inc..
18.62
30.00
5.00
53.62
$.
Total additional credits (Subtract)
Balance for distribution
$?.~~~~.
$?9.J..Q5.~~.~.
2,600.00
26,055.·88 .
4,287 ..71
7 2 >168 •.11
12,000.00
",...
$
$
$4,441'.·85'
160.14
....;'"
Cash
Real Estate·to be,awarded in kind
If balance for distribution is not in cosh,list each item held in kind,giving appraised Value (or distribution Value);
Stock,fixtures,and merchandise in store.at 100 Modisett~Ave.,
Donora,Pa.-To be awarded in kind
Mortgage arid Bond of Gerald.P.&Joanne S.Amatangelo,
his wifet dated March 22,1969 ....\. .
Principal amount due at decedent's death 5/14/69
Less amount of principal paid to estate to 12/1/69 -
Baiance of Prin:cipal on Mortgage and Bond to be awarded in kind
II
·,·::M~,;.:'-'It is suggested that all the balance of the estate,after payment of audit charges and
·'~Jt.$neritancetax,if any be due and payable,be awarded to Kenneth Harry Brown1 Minor,in-
·}~;€iiti.::lingthe following assets in kind:/'jJ}:~~":I'~4~~~r"1.All the stock and fixtures in the store at 100 Modisette Avenuez Donora,Pa.,be-
'.~~~~~ueathe.jin kind to the said Kenneth Harry Brown under the Third paragraph of decedentfs will,
:::"'~:~:~¥-ch is of record in the Register of Wills'Office in Will Book 108,Page 97,at the appraised
:~;;-d~~yentory value of $2,600.001,subject to the right and privilege.granted to minorts Guardians
>.::r.of:l:sing;,without charge,provisions from said store for their own personal use and the
........:p~;i-sonaL use of said Kenneth Harry Brown~during the minority of the said Kenneth Harry
./:.B~fWn,and subject to the right of said Guardians to receive,as compensation,for the opera-
;:.~H9.n of be store business,during the minority of said Kenneth.Harry Brown,two-thirds of the
".rief.pro£i.ts which shall accrue:from the 9peration.of the ·busine ss by guardians during the
minority of said minor.After the said Kenneth Harry Brown reaches the age of 21 years,the
s'iid business may be continued in the manner approved by the said Kenneth Harry Brown.
,~..,"!
2.Mortgage and Bond of Gerald P.and Joanne S.,AIDatangelo,his wife,to Iveorine
9<:>:wer fuown~dated March 23,1969,which said mortgage is of record in the Recorder's
Office of Washington County,Pennsylvania,in Mortgage Book Vol.708 Page 214,and on
which there is due and owing the principal sum of $4,287.7'1,with interest from December 1.
~969,and which said mortgage covers Lot 225 in the Jenisee Land Gompanyts Plan of South
Donora,.situate in the Borough of Donora,Washkngton County,Pennsylvania.
t •<
3.Real estate devised to Kenneth Harry Brown under Se~ond pa-.ragraph of decedentts
and!more fully described as follows:
All that certain tract or parcel of ground situate in the Borough of Donora,Washing-
ton Coun1y,Pennsylvania1 being known and designated as Lot N~.217.of the Jenisee Land
Gom?anyf s Plan of South Donora1 as such plan appears of r'ecord in the Office of the ?~FP.r.der
of De eds at Washington~Pennsylvania,in Plan Book Vol.2 Page 77,and being more fully de-
scrited as follows:-
Beginning at the corner of Modisette Avenue;thence along the Eastern side of
Modisette Avenue a distance of 49.D4 feet to the dividing line between lots numbered 217 and
219 in said plan;thence along said dividing line a distance of 110 feet to an alley;thence~,;t'
,along said alleyz in a Northerly direction,a distance of 28.66 feet to Walnut Street;thence
along the Southerly side of Walnut Street a distance of Ill.87'feet to the place of beginning.
The said real estate is to be awarded in kind to the said Kenneth Harri Brown,
subject to the stipulation,agreement,and condition,.that Harold Gowe:r;1.and his wife,
Mildred Gower,shall have the right and privilege of living in said real estate,.without the
payment af rent,for and during the term of their natural lives,in the event they act and
serve as the guardians of the person and estate of the said Kenneth Harry Brown,minor,
until he reaches the age of 21 years,wit~h the understanding and stipulation that the said
KennEth furry Brown,together with his spouse and children,if any,shall also.have the
right to occupy and live in said property,as long as they desire to do so.
3eing the same parcel of land awarded to .Iveorine Gower Brown by adjudication
in the estate of Harry P.Sickles,at No.255 of 1965,A.A.
~NO~:Under the Fifth paragraph of will,decedent appoints her brother,Harold
Gowe:r"an.::l his wife,Mildred Gower,Guardians of the person and estate of her son,Kenneth
Harry Brown"until he becomes 21 years of age,and directs that they shall have the right to ________
serve with:mt being required to furnish bond as Guardians.--.
"\',
If Forr ily Exemption claimed by Petition,give place of Record:_~~~._~~.~_~~~9_._~':·.~.,___.
If F::nrily Ex~mption jsclaim~d at audit,give name,relationship and basis for Claim:.
Li!;t any advancemer.t or dis:ribution on account that has been made,and ncture and amount of same:
....
Su~.~estec di5tribution of bal(]nce shown,both as to principal and income,attJching signed ar:f:";':",;,..:-.',;r,"
kr,d if ba:ance is not in cosh:residuary shares being stated in proportions:
C~N-Y OF WASHINGTON,SS:
CQ\\MOI'lW:ALTH ,)F PEN'\lSYLVANIA.
Tho?al::ove n.Jmed Fduciary :lr representative thereof,
bei,;}dul~--..------!?~.9.!.~doth depose and say
thct the facts set fortll in the ':oregoing petition are true
to +e best o,;..__.__J~·f..~.._.._...._.....knowledge and belief.
....~.~.!':.~~__.._;to and subscribed before
me thiS__.~.~~~~lday~of Jn~19.TQ .
....../-;t.~";"gJ-...,
S;g"Jt!e:oCf .Offi~er_:_~~.~..~._.,.'__'~~.':~''"
Tit'-e ot ()fficer _..~~~~DT..~'
Office'=~~ir~..'7.1h~~..!.~.I.r:.l':7..
And your petitionel will ever pray,etc.
~-,-(j~-------------------
.................................._r _..• •..•••..•••••-••..
~_~·,,·!"..t····..·..~·..·······.·..!.····.·
,
/,-',,
~::
o:~~..\'0(:~..-,(~('(\e "~.,/'".';~"•C'1 -;;1/'7~"'/1'{~'"'1f1?1J]/ry".f,ii~
\~;;\O ,,'\
~~."~J /
","l"j "r~'..._I
~~
l'
,,
:r
.Executor
Deceased
No..§~9 :.-::..~.§}?·.:AA.
Fiduciary /J.~.2 Q:..J~):~.~.i,~X.J ~.
,
..
Estate of.....~YQ.:RJN~...Q.Q.W;J;;B...~.RO'WN,
a/k/a IVEORINEGOWER BROWN,
a/k/a IVORINE BROWN,,,:
,v
'I
PETITION SUR AUDIT
FROM WHERE DECEDENT LEFT A WILL
"'..
...
"'t,
Counsel of Fiduciary will submit herewith the
following,in conformity with Court Rules
adopted effective December 3,1951,being
rule No.9:po rag raph b-c;and divisions
thereof:shown on pages 23-24.
1.Written praecipes of all Counsel in the
case.
2.Copy of order appointing Guardian ad
litem,if pertinent.
3.Copy of Order appointing Trustee ad
litem,if pertinent.
4.Proof of service of above.
5.Letters Testamentary or Administration
C.T.A or on attest copy of Will.
6.Copy of inventory and appraisement.
7.Proof of advertisement of grant of letters
if not filed with account.
8.Certificate of liens in case any of the
funds for distribution are from judicial
sale of real estate..
9.Signed and itemized elections if any
distribution in kind.
10.Copy of Federal Estate .Tax return if es-
tate is subject thereto..
GEO.O.FRAZIER,ESQ.
Attorney
~2
..
\
I
February 26,1970
Encl.
1
GOF:ht
ecutor of the Estate of Iv
Gower Brown,Deceased
Very truly yours,
Pennsylvania,Courthouse,Washington,Pennsylvania,on Monday,
Mildred Gower and Harold Gower
Tes,tamentary Guardians of the
Person and Estate of Kenneth Harry Brown
100 Modisette Avenue
Donora,Pennsylvania 15033
tat~of Kenneth Harry Brown,Minor.,
I am enclosing a copy of the inventory and account
March 16,1970,atl:300'clock,P.M.,E.S.T.
estate will be held in the Orphans'Court of Washington County,
as filed in said estate.1 suggest that you,go over the inventory
~,epres'ents you as Testamentary Guardians of the person and es-
--CU\~account with Paul N.Barna,Esq.,who I now understand
"
Re:Estate of,Ivorine Gower Brown,Dec'dnDearMr.and Mrs.Gower:
U Notice is hereby given that the audit in the above
I,
I
t
1f'
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNA.
ORPHANS'COURT DIVISICN
/v
IN RE:
ESTATE OF
~,IVEORINE GOWER BROWN,
~~IVORINE BROWN,
ii~Deceased.
\t
)
)
)
)
IVORINE GOWER BROWN,a/k/a )
)
a/k/a)
)
)
)
)
•..•
No.635 of 1969
Brown,deceased.The Executor is George O.Frazier and the
i-:::
~~BEFORE:
~.
Ci
..'I.~t:,
::APPEARANCES:
~l'
IIIIIII~
@TIME:
IIII1II
~!!
Ct.:..;;THE COURT:..
\;
is:...c
HEARING ON AUDIT
THE HONORABLE P.VINCENT MARl NO,.Judge
of the said Court.
GEO.O.FR~ZIER,ESQ.,of Donora,Penna.,
representing the Accountant.
BARNA &BARNA,ESQS.,of DonC:'Jra,Penna.,
representing Mildred Gower.
Monday,March 16,1970,at 1:30 o'clock P.M.,
EST.
Numblll'Ir 635 of 1969,the estate of Ivorine Gower
attorney is George O.Frazier.Mr.Frazier?
MR.FRAZIER:If Your Honor please,in this estate we have a
minor involved,the son of the decedent.And I understand that Mr.
Barna represents the guardian of this minor,'Itbe two guardians~.
the brother and the sister-in-law of the decedent are named as
nt
-"------U---------------------------------------1I---
of the decedent.All the creditors have been paid as far as we know
THE COURT:There appears to be a Personal Property Tax cla m
here,Mr.Frazier.
MR.FRAZIER:
THE COURT:
MR.FRAZIER:
~~THE COURT:
.I>II-~MR.FRAZIER:
bII
Yes.
$16.28.
I unde rstand that.
Is tha t admitted,Mr.Frazier?
Yes,it is.Under the se..cond paragraph of the
"Cl-I!"iVIos31
~itl-cc
Ce...ce~a::lI...
:cI::ec'
fSia:IIII-a:0II.IIIa:
I-a:~0U
.I:!iuii:IL0
e
will,if the Court please,the real estate is devised to the son,
Kenneth Harry Brown,subject to the right and privilege of Harold
Gower and Mildred Gower,'testamentary guardians,living in said
property without pthe payment of rent,for and during the terms of
their natural lives,together with Kenneth Harry Brown,the son
of the decedent.
Under the third paragraph of the will,all stock
and fixtures in the st ore is bequeathed to the son,Kenneth Harry
Brown,in kind,with the direction that said store shall be operated
by the testamentary guardians until the minor becomes 21 years of
age.During the operation of said store by guardians the said
guardians shall have the right B.nd privilege of using,without charg •
the provisions fi'om said store for their own personal use and the
personal use of the said Kenneth Harry Brown,a minor.During
the operation of the s tore by the guardians during minority of the
decedent's son,the said guardians are to receive as compensation
e
:!:r:II:'".J..
IIr:r:II:L
i:>;;zi:llOIl:~
~x
il
ce..Ic
U
D::J.,
~III
aia:IIIt-a:0II.IIIa:
t-a:::J0U
..I<Uii:...0
e
two-thirds of the net profits from the operation of the store and
one-third of net profit shall accrue to the benefit of the estate of
the decedent's minor son.
The amount for distribution as shown by the
account is $26,109.50.And there was some additional claims
which leaves a balance for distribution of $26,055.88.
Now the stock and merchandise in the store was
appraised at $2,600.00 and there is a mortgage and bond of Gerald
P.and Joanne S.Amatangelo dated March 22,1969,in which the
principal sum due at decedent's death is $4,447.85.Since that
time,the principal has been paid in the amount of $160.14 and
the balance ofnprincipal on mortgage and bond to be awarded in kind
is $4,287.71.We have cash of $7,168.17 and real estate which
was devised to the son in the value of $12,000.00 .
We ask,if the Court please,that the distribution e
made as follows:All the stock and fixtures in the store at 100
Modisette Avenue,Donora,Pennsylvania,bequeathed in kind to th
said Kenneth Harry Brown under the Third paragraph of decedent's
will which is of record in the Register of Wills Office in Will Book
108,Page 97,at the appraised inventory value of $2,600.00,subje t
to the right and privilege granted to minor's Guardians of using,
without charge,provisions from said store for their own personal
use and the personal use of said Kenneth Harry Brown,during the
minority of the said Kenneth Harry Brown,and subject to the right
3
· 4
of said Guardians to receive.as compensation.for the operation of thE
store business.during the minority of said Kenneth Harry Brown.
two-thirds of the net profits which shall accrue from the operation
of the business 'by guardians during the minority of said minor.
After the said Kenneth Harry Brown reaches the age of 21 years.
the said business may be continued in the manner approved by the
said Kenneth Harry Brown.
Second.we ask that the mortgage and Bond cW'hich
:Chad
sum
,
mentioned be bequeathed in kind on which there is a principali
of $4.287.71 with interest from December 1.1969.
Three,the real estate devis ed to Kenneth Harry
Brown under Second paragraph of decedent's will,and which I
have described here is to be distributed in kind to the said Kenneth
Harry Brown.I have this clause in here -The said real estate is
to be awarded in kind to the said Kenneth Harry Brown.subject to
the stipulation,agreement.and condition.that Harold Gower.and
his wife.Mildred Gower,shall have the right and privilege of livin
in said real estate.without the payment of rent,for and during the
term of their natu ral lives,in the eve.rt..t th~lY act and serve as the
guardians of the person and estat"e of the said Kenneth Harry Brow
a minor.until he reaches the age of 21 years,with the unders tandi g
and stipulation that the said Kenneth Harry Brown,together with hi
spouse and childre n,if any,shall also have the right to occupy
and live in said property,as long as thEY desire to do so.
c:....
As I stated,Ha:rvcaili.cl::lGower and Mildred Gower,
his wife,are testamentary guardians named under the Will.
And the will provides that they shall serve without the necessity of getting
bond.This minor,I think,is in the neighborhood of about 14 or 15
years old at the present time.Before I say anything else,why,I
will leave Mr.Barna have a chance to mention what he has in mind.
0(.;
'~PAUL BARNA,JR.:Your Honor,my father is really handling this,bu:
'I!:•ii
L
!!J,
!:
i:II:til:
Ji:r~
II"3e..I(
J:;
:::l"'i!:...
~
:IiII:III..II:0D-11/II:..II:::l0U
.J0(
Uii:...0
e
he couldn't be here today.One thing he asked me to point out is
the question of a bank account held in the name of Mrs.Ivorine
for the sum;that the tax should be $575.44.Second,there we re
certain repairs done to the h.ouse by Mrs.Gower to Joseph E.Shor~
and Sons in the amount of $3,370.10 and to Wickerham Plumbing
for $410.59,which we contend should be a part of the expenses of
the estate and charged against the estate.I think there is a conflict
here.Mrs.Gower feels that Mr.Frazier authorized the expenditu es.
Mr.Frazier claims he didn't.But I think it's all going to the son
anyhow,and being that he is only 13 now,it would be better for the
Court to pass on this now and he can get the Inheritance Tax deduct on.
Is that basically correct,Mr.Frazier?
MR.FRAZIER:Yes,Mr.Barna,I think it is.In answer to that,
I want to read the letter that I wrote to Mr.Barna in connection wit
the matter.
6
MR.BARNA:
MR.FRAZIER:
Maybe we can just file copies with the Cou rt on it.
I rd like to read it to the Court.
"At the time of the death of Mrs.Brown there waE.
a bank account in the Mellon Bank in the amount of $9,590.58,held
in the name of Mrs.Ivorine Brown or Mrs.Mildred Gower,In
Trust for Kenneth Brown.There is no question but that this money
at the time of the establishment of the account belonged to Mrs.
Brown.If this account had been in the name ol Mrs.Brown alone,
In Trust for her son,there is no question that this account,as a
revocable tentative trust,would have been part of the estJate of
Mrs.Brown,and taxable for inheritance tax purposes at 6%.
However,since this account was held in the name of Ivorine Brown
or Mrs.Mildred Gower,In Trust for Kenneth Brown,then upon
Mrs.Brown's death the account passed to Mrs.Mildred Gowe r,
In Trust for Kenneth Brown,as a re~ocable tentative trust.
The qu es~i10J11",therefore,aris es as to whe ther
this transfer of the revocable tentative trust,upon the death of
Mrs.Brown,from Mrs.Brown to Mrs.Gower,In Trust for Ken th
Brown,is subject to a 15%inheritance tax,or a 6%inheritance ta>~
or to no inheritance tax.If you will exami.ne the inheritance tax
papers filed by trite you woll see that I took the position that this
Q bank account was not subject to any inheritance tax.However,in
7
order to protect myself,I required Mrs.Gower to deposit with me
$1,438.59 in the event this account might be ruled as subject to a
15%inheritance tax.I have paid no inheritance tax on this account
as of this date.If it is determined that the account'is subject to no
inheritance tax,then the $1,438.59 will be returned to Mrs.Gower,
In Trust for Kenneth Brown.If it is determined that the account
is subject to tax at 6%.then the difference will be returned to her,
as Trustee for Kenneth Brown.
I differ with you as to the payment of the Short
and Wickerham bills.These bills were incurred by Mrs.Gower,
without my knowledge or consent.The first knowledge that I recei d
that Mrs.Gower,without authorittf from me,had incurred ~hese
excessive bills,was when I received the bills through the mall.
We a're·d.~ali ng with an estate belonging to a minor,and you know
that I.as executor,could not under the circumstances,pay these
bills without approval of Court.and charge them as debts and
expenses against the estate.These bills,especially the Short·
bill,was for a major remodeling of the building and was not
necessary to preserve the building.Even if they had been necessar
to preserve the building,they could not be paid by me,as Executo_,
without Court approval.since a minor's interest is involved.'I
If the Court please,as Mr.Barna says,at the
time of Mrs.Brown's death there was this revocable tentative trus
What was done by me,I refused to pay these bills for repair of the
property and what was done was Mrs.Gower who held this money
after Mrs.Brown's death in trust for Kenneth Brown,paid these
bills out of that re,V'&>ca.'ble ten.tativ.e trust account.At the same time
she put in my hands the fourteen hundred some dollars,which I
am holding for the question of the d~terminationof the Court on the
Inheritance Tax.I took the position in the Inheritance Tax papers
that are filed that since both Mrs.Brown's name and Mrs.Gower'E
name was on this revocable tentative trust,that there was not any
Inheritance Tax at all due on this account.And as far as I know,
I don't know what the Inheritance Tax Department has done with it,
but the records show that as of this date,they have not listed any
jointly-held pro pe rty as subject to InheriLamce Tax.So I don't
know whether to claim it or not.If they do claim it,I have the
money to pay it.If they don It claim it,then of course,that money
goes back to Mrs.Gower in trust for Kenneth Brown.
8
THE COURT:
MR.FRAZIER:
I think the Cou rt unde rs tands the situation.
I'd like to--do you have an extra copy'of this
letter?This is the only copy I have.
THE COURT:
MR.FRAZIER:
Your Honor.
We understand your position,Mr.Frazier.
As I said.I have all the papers in th is estate,
(At the direction of the Court,off-the-record discussion was not
recorded by the s tenographe r).
THE COURT:The Court will take the matter under advisemeil .
.'
1 berebT certify that the proceedinp and evidence are contain d
cause.and thatthl8 copy is a correct traD8cript of the same•
c:.~fuU7 $lid accurately 10 the m>tea takeoby me on the hearing of the abaft'
::-.I..tI.
ii,"
r.'
The foregoing record of the proceediop upon the bearing of tl
.'
j
i:
."~
~J5::I.,
:%t:
1\1 above cauae 18 hereby approved and directed to befil~.iii
II:~II:~,
IIIIII:
~..:::>3~
oJ.OCC.:0-..::II.Q
,.,,~-
"/
J
."
ESTATE OF
In tilt Qtl11U1 of Q!anunnn 'has af mtts4tngbtn Qtnunty,
'euu.ayluanitt,(@rp4an.a'atourt llitrishtn
N 63..69..635o.__---=::-=-=--...:....:::~_
Ivorine Gower Brown a/k/a Iveo
rine GO\oler Brown a/k/a Ivorine
Brown,deceased.
In the matter of the__F_i_r_s_t_'_a_n_d_F_i_n_a_l_
Account of__G_e_o_._O_._F_r_B._z_i_e_r _
Executor
$26,012.88
SCHEDULE OF DISTRIBUTION
D:duct Clerk's,Costs &Receipt;).;s''----'-,.--_
AMorney Geo •.O.Prazier.,
I
B::Jlance _
Additional credit asked at audit
B::Jlance per account _
ADJUDICATION AND DECREE
And ,"ow April ;e,19 70 ,this matter came on for hearing,
Cludit and distribution at this session and testimony t6ken;and thereupon,upon due consideration
thereof the batpllce for distribution in the hands of the Accountant is determined to be~i 26,OSS.titl.'and the account is accordingly confirmed;and it is ordered,
cldjudged and decreed that the said balance be.paid out by the Accountant in accordance with .the
schedule of distribution hereto attached and made a part hereof,unless exceptions hereto be flied,
sec.reg.or,an appeal be taken herefrom sec.leg.
-9~9l5~.362600,09 $
ed
9915.36 No balance,~
~ussell Marino,clerk o.e.,costs in certifyi
real esta~e to Recorder,
Herold Gower,and Mildred Gower,(Ba~na &Barna,
Esqs.}~estamentary Guardians for Kenneth Har
Brown,~6h;,a min6r,residue,incl~ding cash;
mortgage and Bond of Gerald p.and.Joanne S.A.matang~lo~:~his..w~fJ',dated March 22~1969,va
presently at $4287.71,
I .
".,
.John D.W90dward,Recorder,costs recording1 ce -
tificatiop.of real estate,
',:':'..•r.:...+'
Washington!9~unty,Division of Pers~nal'Proper
Tax,per,praecipe filed,~.:-",16.28
I ~.'I , 1 '$25,984.60
Russell Marino,Agent,transfer inheritance ta ,1469.24 ,..";:'
, " " . .~~-", ,$24,515.36 Yd.d<
Kenneth Harry Br9wri.~·:son,(a minor)','real esta e .?nA--j<5~/17"~
as.here~~b,\eloW·de'scribed,held in ~tnd,al1,d dis../1jkf;;j.:4~A:4
trJ.buteq .~f!s~cl;l at'the appraised yalu~,and ,r:..-~/~J~
under the 'Jterms of Paragraph Second~'of-the Ce,~Will t '!',/,.'':.,.j _.•12000 00,$.12~515.36...Eerold Gow~r anq Mildred Gower,(Ba~na &Barna,
Esqs.)'1i'~~~a.me~t~rylGuerdians for Kenneth ~ar y
Brown,son,e minor',the Stock and',fixtures 0
the s tore!;'under the terms and con{iitions as
forth irL paragraph third of the Will,"said'st
fixture8~arid{me~chahdisevalued at'appraised
val~e,
......
......
....,.
,.
~
0....~
i ~
:l Z
.-
("I ....~
'.
0 :r
~
c CD
0
a 3
........0 0
"t
~
....~
~,
...
\.
0
\.N..
....
:=
....:r
,.,,:
CD
a
~E~
'.
r
.,..
REAL ESTATE TO BE CERTIFIED TO THE RECORD OF WASH NGTON COUNTY
BY THE CLERK OF THE ORPHANS'COURT DI ISION
Ivorine Gower Brown a/k/a Iveorine Gower
devisor,to Kenneth Harry Brown,devisee of
interest of the devisor 1n and to parcel of i
conditioned in Paragra.ph Second of the Will,s
as,VIZ:
ALL that certain tract or parcel of ground
Donora,Washington County,Pennsylvania,being
Ivorine Brown,
t,title and
1 estate,as
1 estate described
the Borough of
designated as
Lot No.217 of the Jenisee Land Company's Plan of South Donora,as sucb
plan appears of record in the Office of the Re order of Deeds of Washing-
ton,Pennsylvania,1n Plan Book Vol.2 Page 77,and bei g more fully des-
cribed as follows:-
Beginning at the corner of Modisette Avenue;thence long the Easter.n
;Bide of Modisette Avenue a distance of 49.04 feet to dividing line be-
s a.id di vidin,g
11.87 feet to the
al
id a,lley,in a
Walnut Street;thence a-
to the said Kenneth Harry
'Brown,subject to the stipulation,agreement,a d condi ion,thattHarold
Gower,and his wife,Mildred Gower,shall have he righ and privilege of
living in said real estate,without the payment of rent for and durin@ tne
term of their natural lives ,in the event they act and serve as the gt:.ard.
tween lots nwnbered 217 and 219 in se.id plan;t
iine a distance of 110 feet to an alley;
Northerly direction,a distance of 28.66
:long the Southerly side of Walnut Street
place of beginning.
The said real estate is to be awarded in ki
Brown,a minor"
dersta ding and stipula-
s spouse and ctild-
and li e in said property,
ians of the person and estate of the
until he reaches the age of 21 years,with the
tion that the said Kenneth Harry
ren,if any,shall also have the right to
as long as they desire to do so.
Being the same parcel of land er Brown by adjud-
ication in the estate of Harry P~Sickles,at N •255 0 1965,A.A.
CERTIFIED TO RECORDER:
'.'
,.
Jk~
-7/
N
~.
r7-'>~11,
,_~;r::;)
en
0 ~,Z-t\:3
~i n ~?
0 :::rr:CD
i (it a 3
0 0 0
-t\',.....:+.CD.....,
M 0~.....
~....:::rCD
;:
~
stl)
::l
tl)
tl)
.-----.-.....J
Fc·rm.RCC-3::
RESDEN'l'I:ECEDEl\;T
COMMONWEALTH OF PENNSYLVANIA.
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
COUNTY OF WA-E3.H.:J:N.Q:I.:9N .
Ih~RrAN~This return must be completed in detail and filed in duplicate,with will attached,with the
'RegLster of Wills of the County where decedent resided;Return is due within one year after
.date of death,unless an extension is granted by the Secretary of Revenue.(Section 703 of
._the.lnl:u:~r1t!'-nce..!ln~.E.st!ite .T~x A,ct of lQ!il.)
Iotl THE l'llATTER :>F THE'ESTATEOF }Ivo::ir.e Gower Brown.a/k/a Iveorine AFFiDAVIT OF
G-o¥o/.e::B.r..o.w~._a./k./.a.J.v..o ..rine....B.row:n.....................................EXECUTOR
L&te of ~QA.Q,::~.;.:.~~;t::.)County ~
,::~.;"~::~:~~::!j!:--_::::::=}."
..........G~.P...•....Q •.....£.;r..a...~.i.~.;r....................................................................................................
~of the eitate of the above-named decedent being duly sworn.deposeS and sayS
D.,cerent .dJee .............M~y.
(lfonth)
.~~.~,19 ?.9.rtestate ':eaving a last will.copy of which is hereto attached.}
(lillY)(Y""r)L~
Nlme and 3ddress cf attorne~or}G~9 Q.Fxa~l~;r.,AttQx.:p&y:.
otOOr auttlori.:ed reprt-sentativ.,to
whan ell corresponderoce shouU be P •.Q •.~Q?C ..35..9 ..:::PQnQ.:r..Cl..•..P.~:J:l,:gCl.J.?.Q}~.
mailed
Th:lt as such _~.~.~.J.t.Qx:deponent is familiar with the affairs of said estate and the property con-
(EXI~r.Ut..-r-Aclminist.ralor)
stituting the asseta thereof and their fair market value.....
Th:lt a-:the tine of death there was no safe deposit box registered in decedent's individual name,or jointly
w.th 0:':'as agent 'Jr deputy of another,or in decedent's individual name,with right of acce'ss by another as agent
or deputy,7iith th=exception of'the following:-
N.IIIiIE .AND !\IiDREsS OF BANK INSTITUTION THIS SAFE DEPosiT BOX RENTED . ..JR OTHER RELATIONSHIP OF JOINT
1:>1 ~IC~DECEDE~T RENTED A SAFE DEPOSIT BOX IN NAME OR NAMES OF HOLDERS TO DECEDENT
None
That tEe conte~ts of said safe deposit box or boxes are itemized under Schedules of this
tet'un~wjth the exceptien of the following,for the reasons hereinafter set forth:
That S::.hedule A attached hereto and made part hereof sets forth fullv and in"detail all the
rea~property in the Comnonwealth of Pennsylvania of which decedent died having an interest therein.It
eJ.se sets forth the mort~age encumbrances upon each parcel of real property at the date of death,giving
the amoun\s~ill due at death,name of mortgagee,date,rate of interest,and book and page of record
the~eof.It also sets rorth in the columns provided therefore the assessed valuation of each of said
parcels,the estiJiJated market value thereof as of date of death of decedent.
,.,111 'l•.••
t\1 •
",""'TThatSchedule8attachedheretoandmadeparthereofsetsforthfullyandi,tI d.etail·all personal,""'-.,.prol'erty wheresov~r situated owned by the decedent at the time of death;all moneys,~le.t't by the decedent
at the time of death,whether in decedent's immediate possession,standing to deC~de.~t'S)Credit in banks
of deposi~savir:.gs banks,trust companies,or 0 ther ins ti tut!ons,whether.indiyi!l~allYJ ::or in trust·for
any other person or persons 'giv~ng also separately the accrued interest thereon,i~.arty,down to the last
1mt~rest day prier to deeedent's death ~n the case of savings banks,and to the da-j;e'\of 'decedent's de~th.,,~.in all other caSES;all bonds,postal saVings,tr~asury certificates or notes andoth&f evidence of in-
debtedness of th~United States 'to the decedent;'~ll obligations,whether by statut~:.of agr'eement they•.,1
are desigr;ated as tax free,of the United States,or any state,or political subdivision"tlie'reof,or of
any forei~cuunbry,which are'owned at the time of death;all,weartng,apparel,j~welry,silye~~~r~,pi~--..
tures,boCks,wo~ksof a~t,household furniture,horses,carriages,automobiles,boats,and any and all
other perS<Jnal chattels cf whatsoever kind or nature,left by decedent,together with the fairly estimated
marl:et vaLlIe 'the.eof;all bonds and mortg8.(!es held by decedent and of all claims due and OWing decedent
at ~he tiwe of death,and all promissory notes or other instruments in writing for the payment of money
of vhich receden,-died possessed,of whatsoever nature,with interest thereon,if any,giVing the face
valLe and estimated fair market value thereof,and if such estimated fair market value be less than the
f'ac€'value"it sets fortl briefly the reasons for such depreciation'as to each item;all moneys payable
to l.he est-ate fran life ~nsurance polici'es carried by decedent;all annuity and endowment contracts the
PToceeds of'which!were pEyabl~upon the death of the decedent;and all the corporate stocks and dividends
due therean and I:npald a;of the date of death,bonds and a'ccrued interest thereon to the date of dece-
d!ent's death and other investment securities owned by the decedent at the time of death,with the market
v'ahe the~o.f at such tine.
,.
In the case of securities of close or family corporations,the values reported are as far as
possible substantiated by financial statements of the corporations,showing the assets and liabilities
thereof as of the'date of death.The schedule also sets forth the interest of decedent at the time of
death in any co-partnership or business,and in support of the value of such interest there is annexed to
said schedule,financial statements showing the assets and liabilities of said co-partnership or business.
A copy of the co-partnership agreement,(if oral,a statement setting forth the nature of the agreement)
together with a statement setting forth the character of the business,its location,and such other facts
pertaining to the tusiness as may be pertinent to a fair and just appraisal of the decedent's interest
therein must be submitted.·It should also set forth in itemized form,together'with the fair market 'value
thereof,any other property owned or bequeathed by the decederit'at the ti~e ~f death.~
The Schedule C attached hereto and made part \1ereof sets forth"a:"true ~JJ~wer ·to each inquiry
contained therein and in the case of transfers ofproperty,real or personal,within two years of decedent's
death,in contemplation of decedent's death,or intended to take effect in poss'essi,on:or "enjoyment at or
after death,said schedule sets forth the nature and value of such property,to whom transferred,the
relationship of the transferees to the decedent,the proportionate share received by each transfe~ee and
all other facts of a pertinent nature regarding said transfers.In ·.the ca~e o.f tr.ansfers intended to
take effect in possession or enjoyment at or after death,there is also attached to the schedule a co~y
of the deed,trust agreement or other instrument creating the trust.Ther'~is also set forth in said
schedule a list of all property,real and personal,with its v~lue,which passes at decedent's death by
virtue of the exercise by decedent,either individually,or jointly with another,or any power of appoint-
ment vested in decedent,either indiviQ.u~}ly ?r Jointly,1;>~th~will,deed,or other instrument of another,
with a copy of the instrument cr~ating.such power attached to the schedule.
~...-,~-
That Schedule 0 attached hereto and made part hereof sets forth the names and addresses of all
persons beneficially interested in this estate at the time of decedent's death,..the .nature of their res-
pective interests,their relationship,if any,to the decedent,together with the ages at the time of
decedent's death of all 'minors,annuitants and beneficiaries for life under decedent's Will.It also
contains a statement shoWing which of the beneficiaries named in the decedent's will,if any,died prior
to decedent,the dates of their death,their issue,and the relationship of such issue to the beneficiary.
That Schedule E attached hereto .and made a part hereof sets forth all property,real and per-
sonal,owned by the decedent jointly with another or others,including intangible,standing in the name
of the decedent and others,plus the date and place of r.ecord of instruments effecting the vestiture of
real estate and the date of acquisition of·personalty,plus the name,address and relationship,if any,
of co-owners to'the decedent.
That Schedule F attached hereto and made a part hereof sets forth fully and in detail all debts
and deductions claimed for and on behalf of·this decedent's estate,including funeral expenses paid;
family exemption,where applicable;costs of administration of this estate;counsel fees and fudiciary's
commissions paid or'·to be paid;cost expended for burial trusts,tombstones or gravemarkers,and reli-
gious services,in consequence of the death of the decedent;debts and claims owing and lrnpaid at time of
'\..death;taxes accrued chargeable for period prior to decedent's death (except those allowed under Section
651 of the Inheritance and Estate Tax Act);.togethe~with a stateme~t of collater'al pledged for obliga-
tions,if any.It is agreed that the fiduciary will present proof of said claimed obligations upon re-
quest,that if the amount actually paid in settlement ofiany~e~Ommissionor debt is less than the
estimated amount claiming and allowed,that the same will \be reported to the Register of Wills,and that
the amount of tax assessed can be reassessed in accordance therewith.,
That the totals of the appropriate columns in Schedules "A","B",
have been carried forward and properly registered in the Summary.
"C","E",and "F"as directed therein,.
("<~;;g4--------
..:J:=>.~9..~~?~:..~.?:~~_h'.
(Street Numbe-r)
..P.<:>.~:?!.~.~J.:~.~~.!~.?..Q}}..
(City or Town and State)
NOTE:Before .signing affidavit make sure all blank spaces in the affidavit and schedules annexed are
filled in with details or the word "None",and in case the assets include rare and unlisted securities,
securities of close or family corporations or an interest in any co-partnership or business,that the
data and statements required under the paragraph above relating to Schedule "B"are attached.Also make
certain that column #1 in the "Summary"has been properly completed as above-directed.
Subscribed and sworn to before me this .
~'...
................:.:?:.!=.:.:.-c-day of J.~A~~X.Y 19 7..9 ..,-
~-----mmm~"!0/7~m.
My camm·.expirWMarch 15,1973
·'.
RCC-34 1'\-64)
COMMOHWEA(TH OF PENHSYLVAN'A
,DEPARTMENT OF REVENUE •
BUREAU OF C;:OUNTY COLLECTIONS
TRANSFER INHERITANCE TAX
RESIDENT DECEpENT
SCHEDULE "A"
-REAL PROPERTY
F::eal property in Pennsylvnnia,with statement of mortgage encumbrances upon each parcel at death of dece-.
dent.Where prope·rty heicl as joint tenant or tenancy by entireties,report on Schedule "E".Property held by
t,e .de.cedent·as tE'nant in common with another or other.s,should be identif ed as to quantum of interest and
he eS"imated vall:e should be that of the decedent's interest only.
The rea:property located In the Commo!,'lwealth of Pennsylvania should be
descrlb..d by IQt and black number,st.eet and street number,together wi th
a gener.1 desalptlon of the !property,with a reference to the record of the
conveyance by which the decedent took title;If a farm'state number of a-
cres;al50 stalement of mort3age encl6;11~roncesupon each parcel at death
of dece"ent.Taxes,assessments,aa:r.ued Interest on mortgages,etc.,are
to be listed on Schedule IIFit and must,not be deducted.from this schedule.
(1)(2)(3)I
DEPARTMENT
ASSESSED VALU E VALUt-TION
FOR YEAR OF ESTIMATED CAUTIONDECEDENT'S MARKET VALUE (Do not write
DEATH In this space)
All that certain:.par'cel of land situate in the
Borou,gh 01£Donora~being Lot No.217 of the Jenisee
Land.Company's Plan of Lots of Sou~h Donora,
situat~d.on Mbdisette Avenue,and upon which is
a one story Frame House and Garage.'See Deed
erected.a two story.Frame House and Garage,and
Book Volume 1220 Page ~7 ---------
v~17-'
12,000.00
.Insert this:total oppos'ite "rea!l property",Schedule "A"in the X X X X X
"As Reported"column on the last page of this return.12,000.00
RCC-35
CCMM)N°VEALTH OF PENNSYLVANIA.
TRAN3F3R INHERI~ANCE TAX
RESIJENT DECEDENT
SCHEDULE "n"
PERSONAL PROPERTY
I~~T~UC?IONS:This Schedule must disclose all tangible and intangible personal property owned individually
by t~e decedent,at the time of his death.Property owned by the decedent jointly with another or others
must be listed und~r Schedule "E".Inta;gible personal property,titled in the name of the decedent,but
payatle at death tJ another or others,including but not limited to P.O.~.U.S.Savings Bonds and tenta-
ti~e trnst account;,must be listed,despite the fact that they are not of the administered estate.
Tangible personal property should be listed first (e.g.jewelry,wearing apparel,household
go~ds.end furnish:.ngs,.books,paintings,automobiles,boats,etc.)
IntangibLe person~l property,such as bonds,treasury certifieates,cash on hand and in bank,
stocks,-mortgages,notes,together with accrued interest or dividends,s~laries or wages,insurance pay-
ab~e to the estate or fiduciary in said capacity,partnership interests,interest in anyundistributed
eS'~atz of or incOIT8 from any property held in trust under the will or aa;reement of another,even though
locatzd outside or the State,at the time of death,should be listed in this schedule.
Item
No.
ITEM
List and describe fully
UNIT I ESTIMATED
VALUE j MARKEl'VALUE
i
DEPARTMENT VALUATDN
(Do not write in
this space)
1
2
Stock,fixtures.,and merchandise in store at
]00 Modiset:e.Ave ..,Donora,Pa.
Proceeds received from Ha·rtford Ins'urance Co.
-Fire damalge to chair
$2,600.00
110.24
3
4
5
6
7
8
Death benefiits from Prudentiallnsurance Co.-
Policy //.100-714-989
Death benefiits from Prudential Insurance Co.:::'
Policy //542-~05-701
Dec:.th henefiits from Prudential Insurance Co.-
Policy //24-i28-545 .
Western Penna.National Bank -'christmas
Sa:v1.ngs Club
Sta::e Farm .Mutua~Automobile Co.-Refund of
Premium
Mortgage aDd Bond of Gerald P.Amatangelo and
J.<>amne S.~-natangelo,his wife,dated March 22,
1'96'9,payai>:.:e in ten years from date,at the rate
af 552.25 oD_April 1"196.9,and every succeeding
month therea;£ter''until paid in full,said payments
t:>include interest at 6%and premium of 1%.
Ba]anc'e due on.Mortgage and Bond on May 14,
1'969,date af death.of decedent ~
&:(-1f'\1\~~.-I~1
t:tf)932•48
'lI,4J970.08
"~~
·/10',090.70
~2.00
~~~8.30
~/::r~
4,447.85
Insert ttis total 0pp03ite "Personal Property",Schedule "B"in
the "A3 ~ep.rted"column on the last page of this return.
x X .$19,191.65
ROC-30
CO:f'I[(JN~'"EALTH OF VENNSYLVA-NIA
TIUNSFER INHERITANCE TAX
R,.SS 1IJE~T DECEDENIT
SCHEDULE "c"
TR.ANSFERS
(1):Did :lecedent,within two years of death,make any transfer of any material part of his estate,without
r~ceiving a valuable and adequate consideration therefor?(Answer,Yes or no)~o
(2):Did decedent,'¥ithin two years of death,transfer property from himself to himself and another or
o-;hers (including a spouse)in joint ownership?(Answer yes or no)No
(3)L~t.:'"le answer t,o (1)or (2)above is in the affirmative state:
(a).Age of decedent at time of transfer _
(b)State of decedent's health at time of m'aking the transfer.(Note 1).
(c)Cause of decedent's death.(Note 1).
(4)D~d iecedent,in his lifetime,make any transfer of property without receiving a valuable or adequate
conslderation therefor which was to take effect in possession or enjo~ent at or after his death?
(Ans~er yes or no)~o
(a)Was there any possibility that the property transferred ~ight return to transferer or his
estete or be subject to his power of disposition?(Answer yes or no)~o
(b)What.was the transferee"S age at time of decedent's death?_
(5)Did oIlecedent in his lifetime make any transfer without receiving a va:"uable and adequate consideration
therefor under which transferor expressly or impliedly reserves for h_s life or any,period which does
net ::In fact end before his death:
(a).The Jossession or enjoyment of or the righ~to income from the property transferred?
(Ans~er yes or no)tio
(b)The right to'designate t·he persons who shall possess or er:;joy the property transferred or
inco~e therefrom?(Answer yes or no)~o
(6)If tile answer tc (5)(b)above is in the affirmative,state whether the right was reserved in decedentalo~1!or others .<
(7)Did decedent in his lifetime make a transfer,the consideration for wiich was transferee's promise to
pay income to 0:-for the benefit of care of transferor?(Answer yes (·r no)~o
(8)Dfid decedent,as any time,transfer property,the beneficial enjoymen~of which was subject to Change,
because of a re;erved power to alter,amend,or revoke;or which COllIe revert to decedent under terms
of transfer or -)y-operation of law?(Answer yes or no)NQ'
(9)If tlhe answer t)(8)above is in the affirmative,was the power to a11.er,amend,or revoke the inter-
est of the bene:'iciary reserved in the decedent alone or .the decedent and others?(~s....er yes or :10)No -'
NOT3 1:The answers to these questions should be supported by affidavi~by the at~ending physician as
wen as a copy of t:le death certificate.
NOT~~If answer to any of the above questions is yes,set forth belo_a description of the property
tra:"lsf.erred;it's f.air market value at date of death,dates of transfers and to whom transferred,with
rel.ationship of tra.'1sferees to decedent,if any.Submit copy of any trust deed?or'instrument,if trans-
fer~are claimed to be non-taxable,also submit detailed statement of facUs on Which said claim is based.
NOT~~List applieable property below in :~anner in which prOVided in Schedules A,B,or E.
I TEl!
~one
DESCRIPTION
.-
MARKET VALUE
(Estimated)DEPT.VALUATION
(Dept.Only)
Inse~t ~hjs total op,osite "Transfers",Schedule "C"in the
"As I.eport.ed"colunm on the last page of this return.
<·C.Cr-l;~h)NW:\i\l.TH OF '.'ENNSYLVANIA,
TI\t'1\SFFt fNHFH.IT\NCE TAX
11F.~InENr DECEDEWI'
SCHEDULE "E"
JOINTLY OWNED PROPERTY
I:-i::TRrCTIOSS:This schedule must disclose all property,real and personal,owned by the decedent jointly
wi th anc ther or others,including intangibles,standing in the name of the decedent and others.List
re.~l estate first,:as entireties,or joint tenants,giving brief description,as indicated lmder Schedule
"A~,plus the date and place of record of instrument effecting vestiture,but do not include entireties
or ,out of state ret-I·estate value in estate valuation column.Personal property should be listed as in
Scredule "B",plus elate of acquisition,and the name,adelress amI relationship (if any)of Co-oowners to
the decaient.
De~cription of Property,Date of Acquisi tion,Name!uni t'
Aelcress anel Relationship of Co-Owners,and Place I Value
o()f Recorrl of In~trument,where Real Estate.I
Mellon National Bank and Trust Company
Savings A::count held in.the name of Mrs.
lvori:r:.e Brown or"Mrs.Mildred Gower,In
Trust for Kenneth 3rown
percentage Estate
Share Valuation
9,590.5f
DEPARTMENT VALUATION
CAUTION-Do not Write
In This Space.
Value of Value of"
Entire Decedent's
Property Interest
(NOT];:Since this .account was held In Trust
for Kenne~h Brown 'by both Mrs.Ivorine
Brown,decedent,..G:>t.:;Mrs.Mildred'Gower,
In Trust for Kennellh.Brown,the account
continues to beheld iIi the name of Mildred
Gowez,,In Trust for the said Kenneth Brown,
and,1lherefore,this account is not taxable.)
(
•
II.
Insert this total o'PPosite "Jointly Owned Property",Schedule"E"
in the "As R€\ported"column on the last page of this return.9,590.5,'IL.,=..,--J
;"1 .,-
RCC-37 (1:2-6.3)
COI\JMGrnEA-..TH OF PENNS\"YLANIA
TRANSF!i:R IN:lER:TANCETAX
RESIDENT .)E'~EDENT
SCHEDULE "D"
BENEFICIARIES
-:,
INTEREST OF
BENEFICIARY
IN ESTATE
BENEFlCI!\.RIES AND ADDRESSES ,.RELATIONSHIP SURVIVED..(If step-children'or DATE(State full .nalles and addresses of all who illegitimate cQildren DECEDENT OF
have an irteDes1,vested,colntingent or other are involved,set STATE YES BIRTH
WiSE,in es-:ate)for.th this fact.), •OR NQ-----'-----"-==-'-"-=;;....;:."--=-:..:...:..'--------f'-----'-------'--'--i------+'--'--'--'-----'--"'-'--1---------,..,...-------
Kenneth Harrv Br'Own
Dono-rail Perma.15033
Son Yes 8,.23-55.Ali
,
-
"-,
t
'-I ,
,.
,..
(
,..t·.
,',-
~..'.
DeponeLt ~rthe~says 1hat all the above-named beneficiaries are living at this time except below:
NAME DATE OF DEATH RESIDENCE
Nor:.e
Will l IJ\:~~No &3£.Year 4./.
r.>l THE
~IATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
.IVORINE GOWER BROWN,a/k/a
IVEORINE GOWER BROWN,a/k/a
IVORINE BROWN,
(Executor·Administrator
must complete "As
Reported"cohimn #1.)
CJ...0'"'"...,
II>>:II>0-(b ..~
t'%:I'",..
II>.....('l)
..')•~~,:,.j
Deceased
I
I
Late of ..DQP;o.:r.~.
County of .Washing.t.on .
.;;
C-.f."-::tn \
"poA~~RAf~~L
;'"en
:'........,
~~
W
i--o
:'!......;0
~•.0"-
01
JI.I
~f1
o
'""-0
~:.::r
Commonwealth of Pennsvlv.ania:E;o 'C)>rn :::0
(f)C)C::r:-(JJ
REp.gJtt }\"ND.....i f'f1
G)f'I'1 r
-1 :::0 -'-o •:z:0 ,,.,..'~l'.':Il....'""",.""....J ~:,.I'i'
•~l ::::~:.r-Z
-0 r-1>(n 0
!
"'
"GEO.O.FRAZIER
Attorney at Law
Donora,Penna.15033
~~,:«..:.
::~:.
':"-.,:
~;.
:'.7-
.":~i
.~.:
-Gf.)~~~
o ~?:~~\~;.r.
:......:"0:"':v (1:~{)~;;
:"':0 3-
:~:~g'
:\:Cl':::
h
AND AGENT =T~COMMONW&:AL.TH
DATE
Form RC':·1,:
OFrlCE :>F THE
REGIETER :>F WILL.S
OF Washingtcn COUNTY
tJ-~1-dJ~
3.7 -.:2:<'..5'...) .
STATEMENT OF DEBTS
AND DEDUCTIONS
J
Df;DUCTlONS ALLOW~7N()qr z,-.j;
THE SUM OF $ .
"'Rov"~'-ld .
Regi.ter of Wills.Agent
a
ESTATE OF ..-'!:'::";:~~~~~~~~~~L-_L.ATE OF --=D:;..o~n=o_=r_=a:.l·,:.....:P~e~nn=:.=s'-'y-=l"-"v-=a::.:m=·:.=a::....-_
DATI!OF FILING APPRAISEMENT DATIii OF DEATH _~M""'G_~y--.&.l.;;l4....--.ll.;;.9~61...;9L-------
$,
~----,-_--:~__-¥-=.=......!,--(L..5.1
ExecutorI,
-,-,-=~_}s.:COUNTY O='
"'J ,4/}SWORN AND SUBSCRIBED IIEFORE ME THiS ..,<_DAY Of'
Jar:.BE1·-Ie ~~"-;;:;'~~"tary Public
My commis io expires:/l2~/~i27d
DATE NO.OF tl J ~AMIL fjF PAYEE/Y ~EMARKS A~~N.l7.VO\X:HIO"........,r,'..........'A A ffl.vr"~I (../v •-.-:;J v -......-
5/28/~9 Lawson-Rabe Funeral Home Funeral bill 1,653 0)
:>~ZM~~"!thr"
1 16 I (I Maintenance of real estate Utilities 507 23
6/4U CI M,ahela Publishing Co.Death Notice 2 0)
6 /4/~9 The Valley Independent Death Notice 2 0)
6/4U CI H.J Levin.M.D.Professional Services'83 0)
61 4/t
~ountyc.Malcolm L.Morgan,Treasurer 1969 County Tax 66 6~
6/4/~9 Kaufmann's
Due for merchandise purchased
Ibv decedent n:rior tn r"l"""'+....11;01
6/4/~c'Sealtest Foods Balance due OTl ice cream fre eze r..nurchased bv .:Iecedent nr~n.,.tn rt '::lth 171;0:1
6/4/~(.Washington County Reports Advertising L~tters 14 OJ
61 4/~~Monongahela Publishing Co.Advertising L~tters 12 5)
61 4H
Balance due 0:1.air conditionerc·Sears Roebuck &Co.purchased by decedent prior to d ath 266 39
6/16/~Balance due 0:1 .merchandisecJ.C.Penney Co.n",.,..·....'"a<>r"l hv ..JI...J n,.;n,.t~..J l;'],"),
8/4/~g National Ambulance Service Service to decedent 20 00
Tax
8/4/~c-,John A.Brletich,Collector 1969 School Tax 187 28..
81 4n c ,Monongahela Memorial Hospital Services to decedent 159 01
8/4/~;Grave Marker 180 00<}i Kurtz Monument Co.
8/25n !Professional services -Deceden IS
30 009JohnA.Vesely.M.D.last illneg s,Amount due by decedent at time8/251l c ~Kulik Uoholsterine:nf..J .·L 169 60
9/261l
,Plumbing repairs to real estate 5 00c,Linn R Wickerham
;,
269/26/(a Mike Karch Repair s to real estate roof 00."!
~f~gfl 9 ;RusslJ-l Marino,Register Filin~Account 15 0')..Fran H.Ries Furn ce Maintenance I Ob
1/lO 'J~Executor1s Fee -0 ,Geo.O.Frazier,Attorney 1,000 O~)
1 20 C Geo.O.Frazier,Attorney Costs advanced as follows:
,Rel!ister of Wills -Letters Testamentary $40.50
Costs of Filing Inventory 10.00
Short Certificates 5.00 55 50
1/201 G ~.Geo.O.Frazier~Attorney 'Attorney's .Fee 1,UUU 00
Kenneth Harrv Brown F~mily ExemI=tion -Son resided 1.000 00._.~.
Total io 050.51COMMONWEALTHOFPENNSYLVANIA
I •
..
<-
.,.
••J
':1,
..j
t.
i.
.,-
.i._...\
',I
.\
1..._,.....'-:-t<,.,\.:,--,...
...1......,....
<
<~-
\'.
<••
"t ,"::'.'/
to .......
..~..
--:
:.:-~
" I
1\"'.,
i.t •
J~.
t -t;·FeC-!l (2-6~1Ittr,
H
"
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION i IN YOUR REPLY PLEA8E
RE"ER TO 37-225-1
,
/'
GEORGE O.FRAZIEJI-------(-E-x-e-c-u-t-o-r.-,~·
In Re:
NOTICE OF FILING OF APPRAISEMENT
Estate of I_V_a....:.~_I_NE_~_CO_WE_R_BR_·_0_'WN _
______WAS__H_I_n_at__o_N County -File No •63-69-635.~':Dea:'Mr ..Frazier=,
;:You all'e hereby notified that th.e originaJ.
app:-aisem=nt in the estate of Ivor1De Gower Brown
~has been filed in the office of the Register of Wills cf washington
:Ou.:lty on February 17 ,19 70.Said appraisement reflects'the
following valua1ions:
Eeal Estate __-'--""":"'II'12:T·r=-'..,..OOO"l"!·:."_-"1':'00,..'_~ersonal property ·l_·9~,~1~9_[_._6~5 _
~ransfers -------...,...---r.....,.--,t,-r,----':Iotal -.,.._-=3:...,1..:,:...,1..:.9.:.,.1_.6...;5:...,·__
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
":relJl3.ins unpaid after one year from date of death,inte:rest at the'rate
tlOf 3ix (~)percent per an'num is charged.
It'Any party in interest who is aggrieved by an appraisement may
"app=al therefron as provided by law•.
•1
I
t(
I Dat.e XXXIX~ebrua.ry17.,1970 Signed
f
Title
[:DA':'E OF DEATH:14ay lA,1969
~
Nete:This is no:a bill.
,APPRAISER
~t:-,.
RCC·~9 (5-68
COMMONWEALTH OF PENN~YLVANIA
TRAN~FER IJIoHERITANCE TAX
RESID:NT DE:CEDENT
SUMMARY
Es tateo.BROWN,
(Last Name)
IVORlNE
€First Name)
GOWER
(Initial)
DATE OF DEATE 5-14-69 FILE No.__6:...3-_6-e,.9_-6-e,..3-e,.5_
REPORT OF INHERITANCE TAX APPRAISER
l,the .ndersigned:July appcinted Inheritance Tax Appraiser in and for the CQunt!of Washington
Penns!lvanill,do respecf"ully report that I have appraised the real and personal property as reported in the foregoing return at
the vakJes sa:t forth oppo ;ite each!item in the last column to the right in Schedules "A"',"8","e",and "E".
Dated:......:::.;02=---=1:..!.7_-..!:-70=--_
.05-14·-69 INHERITANCE TAX APPRAISER
REPORT OF THE REGISTER OF WILLS
I,the wndersigned olIuly elected Register of Wills in and for County,Pennsylvania,do respect-
fully report that I have aUowedde:luctions in the amounts claimed by deponent,except:iS to those items where a greater or
lesser amount is set forti:in the·!;lst column to the right in Schedule "F",which greatfr or lesser amount represents the sum
allowe4 as a deduction.
Dated:_
REGISTER OF WILLS
l?nnn DO
1Q'1Q1 615
31,191 65
VALUE AS APPRAISED VALUE AS REAPPRAISED
$$-------+--
-EValuationofBfeestatesor
annuiti-::s .......'..••.~• • ••• •.•$t=
----I
ESTATE TAX ASSESSMElJTS $.
INVENTORY
Real Property (Schedule A)
Person."l Property (Sched:lIe B)
Transfers (Schedule C)
Joint·Held Property (Sch::dule E)
TOTAL GROSS ASSETS
.Less Debts and Deductio;1s
ISCHEOlJLE F)
CLEAR VAWE OF ESTATE
FOR USE OF REGISTER ONLY
Tax on $-----------4--
'..Tax on $-----------4--
Tax on $----------t--
Tax on $-----------4--
Tax on $-----------4--
Exemptions==============~F====Total Estate ---1-__
TO-TAL TA::
2%
6%
5%
10%
15%
*
COMPUTATION OF TAX
j-------~
$_L (*)As evidenced by Charitable
Exemption Certificates issued
by the Secretary of Revenue.
Loess tax previousl~paid
BALANCE
Less 5~of tax if paid willin
3 months afte'~death
BALAM:E O?INHERITANCE TAX DUE $t=
Add int::rest at rate of 60/0.from_____to $--------1
AMOUNT OF ESTATE Tfl.,X ASSE~:SED $--~----11-
Estate :ax pa:d $----Jl-BALA~CE DUE $ ----Jl-
Add int~rest ",t ra te of 6%from
------tto-----$------It=TOTAL TAX BALANCE $----~.PAID $...J
FOR m·E OF REGISTER ONLY ADJUSTMENTS
NOTE:Wherf subsequent adjustments are made to the above computation of tax by the Register of Wills,for proper reason,
same should be nllted beloN,with short explanation.
~~~inistratiOn !No >
..........i'
IN THE
Year
MATTER OF THE APPRAISEMENT
OF 'THE
ESTATE QF:.
"..JVOF.,HJ,E...G9.W:@'..;s.IlQ.~.,.
I..'
Deceased
Late of ..,
County of
:WA.$J:IJfIP.'rQ.N.-.
WA$.H..I.N.(}'I'().N.,
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
-'
-,k>'
.....,;:..
:"
..
..
II
Fonn R:;C-2
.."'.~DEFiR~T OF REVENUE
BfJRE;.UOF COl."N'll'Y C(ILLECTIONS"
HA"ttRlSBURG.PENNA.J7 JZ7
COMMONWEALTH OF PENNSYLVANIA
RESIDENT INHERITANCE TAX
APPRAISEMENT
~~
DATE .f..~.Qr..~.!.Y.J.::7L ?::??'?.
COUNTY W..?,~hJng~.9.!.l...
'.'FILE NO...??:..??::::.??..?...
Whereas._Jy.Qr..tn~QQw.!?r..J?.r.Qw.D late of P..QnQr.~..
in the Ccunty of W9.:§.hingt.on Commonwealth of Pennsylvania,having died on
the J4 1:.h day of JJI~y 19 9.9,seized and possessed of an estate
sub.iect t,)In:leritanee Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I,_Jl..!.R.!G.h9.:n~y ,an appraiser duly appointed according to law,
having been odesign~ted to make a fair and conscionable appraisement of the said estate,and to assess and fix
the -ca:h value of all annuities and life estates growing out of said estate,he?eby file the following appraisement:
In the event that eny future interest in this estate Is transferred in possession or enjoy.J1ent to collateral heirs of the decedent after
the EXpiration o~any estate for life or for years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer
inheJita::lce taxes at the .awful collateral rate on any such future interest.
Penna.
i.
;tJ~"'''''''''''''''~''J4~
Unit AppraisementDescriptionofAssetValue.Made for InherllaDce
Ta.Purpo.e.
$..
REALTY:
!i.ll that ~ertain parcel of land situate in the
30rough of Donora,being Lot No.217 of the Jenisee
Land ComP?JlY's Plan of Lots of South Donora,
3ituated ·)n Modisette Avenue,and upon which is erected
a tw sto~y frame house and garage.and a one stOry
::rarne house and garage.See Deed Book Vol.1220,page ~7.12,000 00
PERSONALT~:..
See copy of Schedue1 "BII attached to appraisement 19,191 65
"
.
Totc1 31,191 6.5
fonn:;;J~r:h bl~:::r,~~~~j1'J11a~.~a~o~e~~~~~~~i;~;~':~i~":?:e~?::;,>~~~
raiser
WASHINGTON CoulIty
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
IVORlNE GOWER BROWN.....................................................................................................................,..
Deceased.
Late of
DONORA
,
Date of Death,.J19.:y.+.4..J J.:9..9.9..
Appraisemel!t Docket Vol.,').7..
Page,??5..-:::J..No :..63.~.69::::g35 .
Filed in Register's Office,...f..e..br.ua..r.y.1719..7.O'.
Amount of tax due,$.
DEPARTMENT OF REVENUE
Received,
Examined and Approved,.,
Wrote abo.ut Appraisement,
Appeal ft-om Appraisement,..
Entered and charged,.
:'","~.~
..,::'..~.~.~~~.~~
L'
~r
--
"
\
II
j
11u thr (0rpl1nus~monrt of IInsl1iugtou OIonuty
IN THE MATTER OJ:THE AUDIT OF ACCOUNT
In re:Estate of J~~.Qwn );y.QI'.inf).G:Qw.~X'_No.6.9.~.Q35._,l.at q.t.:r-Term,19..7.Q ,AA
_~:~~~:~.._~.~~~.~.~~.~~_~.~~!!_._!._•••_•••••:._••••••••_~~.?~~~?.~.:.~~~.~.~~.~!.~:1i.~!..~_ .
...~~--
DCilte of ideath May J4,.,._T96.9._._.Date of filing Inventory Appraisement.._.J.a.uA._22.1-._~9.7.0_.___._
~
TO TH:AUDITING JUDGE:
Enter my appearQtllce 'for Personal Property Tax Due -,-Washington County,viz:
--
IT E M ..Valuation
l't?=:>I '.
M.)rltgage -Gerald &:Joanne Amatange+o 4287.71
.
."
.>
;;....
.,
.-
.
,.
."
'.,
.'
Year In ~entory Assessmert Valuation 12%Assessment Tax at 10%Collection 6%Interest Total Claim~ppraisement Returned Penalty AMilis Penalty
.'51&disc•19 .70 .4285,Yes -4285'.~~-..-.;..-.,----17.1ll ---.86 16.28
19 -
19
,
19
19
19
TOTAL CLAIM 16.28
The foregohg is a statement of all items taxable as they appear in the Inventory Appraisement,Affi-
dav:it -x "\ssessment filed fo-tJ1e purpose of determining the Pers~nal Property Tax on said Estate.
4-t·:).._day ef J~Br.c.h.._ _.._19_.7.0 .A.V.CAPANO,Solicitor
"~!-,M~
No..~9.;.~.3.5._..,.J..~_~...q.~.r..Term,19..79.,AA
In re Audit of Account in Estate of
;.__...__BROWN'.,...r.v:ORINE G01Y.ER.._..
'\J
lI
~I
\
\
1
"j
\
AUDIT
Jrartipr for i\ppraranrr'
FOR
WASH INGTON COU NTY
PERSONAL PROPERTY TAX
"
A.V.CAPANO,
Solicitor
~9
,,
\
''l1d'''08 N01DNIHS'v'M
5111;$\dO 'trlLS\,~3tl
ON\'tlY11~-n:\s'SnCl
'£h "6 U~Li tld~OL
~.f1 ~..,,-::1 \IU.j J .J ._-.,~.
"
I,