The URL can be used to link to this page

Home My WebLink AboutOC1969-0759 - ESTATE OF PHILLIPSPETITION SUR AUDIT Testate Form / IN THE ORPHANS' COURT OF WASHINGTON COUNTY Estate of .. }~!~IP~--~ :, .. ~tlJ.:&.~.P~~~---........................... . No ..... ?.~--~--f?-~ __ -: ... ?.~~-----------------------------------·A A. . . Francis L. Phillips F1duc1ary ................................................................. . Deceased Date of Date of Decedent's death ........ ~-~~~--~~-~-}-~~~-----------------------------Grant of Letters ... J~~-~--~-?-~.}-~~-~---------------------------------- This is the ....... ~~E~~-~~~--f~!?--~~---------------------------------------account filed ~n this estate If there have been former accounts filed in this estate, list file number or number and term ................................... . Election to take Date Election Place of; Under or Against will. (cross out one) Filed .................................. Record ............................. . Name of surviving spouse ...... D-.9.11~-----------------------------------------------------------------------------------------------································· List issue, where material: Francis L. Phillips, son J. Douglas Phillips, son J. Douglas Phillips, Jr., grandson Joel R. Phillips, grandson James F. Phillips, grandson Did decedent marry after execution of will? (indicate) :XSmc No. Any children born after execution of will? (indicate) Yes. No. If answer yes, name them ................................................................................................................................ . Leg.atees Relationship Interest Fiduciary, if deceased or not sui juris Francis L. Phillips son one~third J. Douglas Phillips son one-third J. Douglas Phillips, Jr. grandson one-ninth Joel R. Phillips grandson one-ninth James F. Phillips grandson one-ninth List, if exceptions to above: Adeemed: Revoked: Lapsed: Abated: Give Cause: If partial intestacy, give facts: Notice to interested parties. Have all parties, having either vested or contingent interests and all crediors entitled to notice (Court Rule No. 9 parag':_<p_tl_ C: Section 6: Subdivision c) received wri_tten notice of the filing of the account and of call of audit? Yes. ~ If any exception give cause: ............................................. . File copy of Notice · and date of mailing ....... 9.~~-~~:f~~-~--M~.~J.l ... ~.E?-~~n: .. R~~-~~P.~ ... J}~_q1J~.§:t!.~9-... m?.;i.l?.Q. .. J'.~.R-" .. ,~.5..,..,J97,0. 69-081 '-....... ,_ Is estate subject to the filing of a Federal-Estate Tax Return? ..... ?.:~---------·--·-·--------------------------------------------: ..... , .. ,: ...... . Actual payment made on Pennsylvania Transfer Inheritance Tax. Amount $-----------~--~--~-------------·-·--·--·-----------------· If the Will makes any portion of estate subject to a life-estate, give name and birth date of life tenant ..................... . Give Names and addresses of all unpaid creditors who are legally entitled to notice, together with the amounts of such claims; state whether they ore admitted to be correct; and whether the claim is denied. NONE Give reference to such parts of the will as require interpretation by the Court; a reference to all questions re- quiring adjudication, and a statement of any other facts deemed necessary for the preparation of the adjudication: Balance for distribution per account, Itemize any additional debits not shown by account: Total addit-ional debits, (Add) Itemize any additional credits not shown by account: Filing account 19. 00 Wash. Co. Bar 10. 00 Total additional credits (Subtract) Balance for distribution $ .. L .. ?.?.Q_. __ ~L ______________ _ $ .............. ~~::-::-: ____________ _ $ ........... 2.9. .•. 00 ____________ _ $----~-'-~-?.~-~-9.~------------ If balance for distribution is not in cash, list each item held in kind, giving appraisec! Value (or distribution Value); Cash Balance $ 1,851.91 If Family Exemption claimed by Petition, give place of Record: ........ ---------------------------------------------------------~----------------- If Family Exemption is claimed at audit, give name, relationship and basis for Claim: ........ ---------------------------------------- List any advancement or distribution on account that has been made, and nature and amount of same: Suggested distribution of balance shown, both as to principal and income, attaching signed and itemized elections to take in kind if balance is not in cosh: residuary shares being stated in proportions: Francis L. Phillips one-third J. Douglas Phillips one-third J. Douglas Phillips, Jr. one-ninth Joel R. Phillips one-ninth James F. Phillips one-ninth COUNTY OF WASHINGTON, ,SS: COMMONWEALTH OF PENNSYLVANIA The above named Fiduciary or representative thereof, being duly ..... ~~~-:1?-~---------------------doth depose and say that the facts set forth in the foregoing petition are true to the best of ______ }?:t~-------------------knowledge and belief . ....... S)N".o_:r.:n _____________________________ to and subscribed before me this .... ¥./..~ ... day of ....... ~rh-+.:.'-:::!..':'!.. .......... 19 ... ?.9 .. Signature of Officer __ qf~L:<b?:~-~~--?.~~------------ Title of Officer .... N.9.t.~.r.Y. .. :Pl:!RH.9 .................... :':1 ••••••••••• , . . MARIEM M. NEIL, Notary Publfl!- Office expl res.----··cADFliR"NrA:wM;l-!tN\lTEh"i--GQ..,.P.A.-------------------- My Commission expires July 14,_ 1973 And your petitioner will ever pray, etc. ••••••••••••••••••••••·••••••••••••••••••••••-••••·•'!'"""'"'"''!'"'r•••••••••••••••••••••'!'•••••• No. --~-~----:--~-~--::--~~-~------------------------------AA Estate of ELTON E. PHILLIPS -------·-----------·-----------------------·-----------*-- Deceased Fiduciary .. ~!.-~-~~~-~ L. Phillips .............................................................................. PETITION SUR AUDIT FROM WHERE DECEDENT LEFT A WILL Counsel of Fiduciary will submit herewith the following, in conformity with c;:ourt Rules adopted effective December 3, 1951, being rule No. 9: paragraph b-e; and divisions thereof: shown on pages 23-24. 1. Written praecipes of all Counsel in the case. 2. Copy of order appointing Guardian ad litem, if pertinent. 3. Copy of Order appointing Trustee ad litem, if pertinent. 4. Proof of service of above. 5. Letters Testamentary or Administration C. T. A or an attest copy of Will. 6. Copy of inventory and appraisement. 7. Proof of 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. ~-H~~ ~2 "V d '. 0 G tW U) N I H S \1 fl\ Slll!v\ ;lQ H3lSin3'J 0 N \ 'ci rUI ·-n::J S S n tl B l \ Ud Ll KOr OL& 'QJ.»ll.:i I 1. 0'1-,.., :· I e C1!nmmnnnttalt4 nf Jeuusyluauia,} ss. DIIWi~ingtnn cnnuuty. •, • '!: KNOW ALL MEN BY THESE PRESENTS: Whereas, at Washington, m the County aforesaid on the 25th. day of June A. D. 19 69 , before me, Russell Marine , Register for the Probate of Wills and Granting Letters of Administration in and for the County of Washington, in the Commonwealth of Pennsylvania, the last Will and Testament of Elton E. Phillips late of California in the County aforesaid, deceased, (a true copy whereof is to these' presents annexed), was duly admitted to probate; and Francis L. Phillips the Executor m said Will and Testament named, having appeared before me and taken and subscribed the oath of office prescribed by law; NOW, THEREFORE, I, Russ ell Marino , Register as aforesaid, do grant these LETTERS TESTAMENTARY, unto the said Francis L. Phillips committing unto Him the administration of all and singuiar 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 25th. day of June m the year of our Lord one thousand nine hundred and ·sixty Nine Register j l l ~ to!; ... ... ..... to!; ic:"t ~ Q ~ FS ITI i (/) e t itz:! -1 je > to!; lttJ -1 ~ ITI ... "' ~ 0 fa "11 a if-1 f-J to!; ...,. = ~ ... r fa ~ .! ~ ! ~ f -j -. OF ELTON E. PHILLIPS -I, ELTON E. PHILLIPS. of 410 Third Street, Borough of California, I I Washington County. Pennsylvania, do make, publish and declare thi!'l to be my I LastWill and Testament, hereby revoking and making void any and all wills by mel at anytime heretofore made. I I FIRST: I direct that my Co-Executors hereinafter named. pay all of my just debts and funeral expenses as soon as may be practicable after j my decease. SECOND: I give. devise and bequeath all of my property. real, personal or mixed. of which I die seized or possessed or to which I may be entitled at my decease. to my beloved children and grandchildren. as follows: (a) FRANCIS L. PHILUPS. son. one-third (1 13) share. subject to the provisions of Paragraph 3 hereof. (b) J. DOUGLAS PHILLIPS, son. one-third (1 I 3) share. (c) J. DOUGLAS PHILLIPS, JR. grandson, one-ninth (1 /9) share. (d) JOEL R. PHILLIPS, grandson one-ninth (1 19) share. (e) JAMES F. PHILLIPS, grandson. one-ninth (1 19) share. THIRD: In the event that my beloved son Francis L. Phillips predeceases me and dies without issue. then and only in that event, I give. devise and bequeath his one-third (1 I 3) share aforementioned, to my beloved son J. Douglas Phillips, and my -beloved grandsons J. Douglas Phillips, Jr., Joel R. Phillips, and James F. Phillips1 in equal shares. share and share alike. -1- ·• .. . FOURTH: I nominate, constitute and appoint my beloved sons FRANCIS L. PHILLIPS and J. DOUGLAS PHILUPS, the Co-Executors of this my Last \Vill and Testament, and I direct that they shall not be required to enter security in any jurisdiction in which they may act. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this two (2) page Last Will and Testament, this (. ---t:I..J dayof ~963, _ _.~..f14..-Iirw~~C,;c_·--J.&..LJ4..&.· ·~ ··J ~ ~ 'j,' ~A ~ ____ (seal) Elton E. Phill~ THE FOREGOING INSTRUMENT, consisting of two (2) pages was on this 1.-th day.of ~ , 1963, signed, sealed, published and declared by ELTON E. PHILLIPS, the Testatrix, as and for her Last Will and Testament, in the presence of us and each of us, who, at her request, in her presence, and in tlie < • presence of each other, all being present at the same time, have hereunto sub-. scribed our names as witnesses thereto. /~ / Qel:v ~~ Residing at~ 7 22. . 1 -~:___~·~::::......::::L~----t.:a:..:::::.L~~, ~ . .=....:.---==---=-=--_--_Residing at.~~~~~~~~~~~~'--1- -2- ___________________________________________ ...._ __ ~ fo 6 -----(o ? -7 __s.-1 i\ffibuuit ®f Exrrutnr ®r Abmintatrutnr ~tatr nf Jrnnagluania. t sa: <nnunty nf 31111a.a~ittgtnn \ Personally before me, the undersigned authority, a ..... N.Qt~EY. .. P.."h1J?.1J£ ..................................... in and for said FRANCIS L. PHILLIPS . County and State, appeared ......................................................................................................................................... who, be1ng duly sworn according to law, deposes and says that he is the executor or administrator of the estate of .......... ~~.~.~~ ... ~ .. ~ .... g~~-~-~~P..?. ................................................................. deceased, that the foregoing schedules constitute a complete inventory and appraisement of the real and personal estate of... .. ~lt.Q.P.. .. ~., ..... PhJ.lEP..§ ..................... , deceased, except real estate outside the Commonwealth of Pennsylvania; that the figures opposite each item of real and personal estate in the foregoing schedules are determined and stated by the undersigned to be the fair value of said items as of the date of the decedent's death, based upon a just appraisement of each item made by the above named Executor Administrator. Sworn and subscribed before me this .... !.(?..~..... l :J-. I ~ ~ • Mf~t of ..... ~~ .. ~t:; .......... !g .. ..7..Q... . ./:p%~{;1¥·~I~tt~f..Ad~i~i~t. to~ cAur~11~sHfNGrow·~: .. ~ ............................................. .. My Commission expires July 14, 1973 ADDITIONAL INSTRUCTIONS 1. An inventory must be filed within three months after appointment of personal representative. 2. A supplemental inventory must be filed within thirty days of discovery of additional assets. 3. 1 Original and 2 Copies and 2 RCRI-34, Under $10,000; 1 Original and 2 Copies and 2 RCRI-33, Over $10,000, including Copy of Will; 1 Original and 3 Copies and 2 RCRI-33, Over $50,000, in- cluding Copy of Will and copy of Federal Estate Tax Return. REFERENCE FOR ADDITIONAL COPY Act of 1947 P. L. 513 Sec. 5.2, 72 P. S. 4844.2 3Juurutnry auil "p.prainrmrut of the goods and chattels, rights and credits which were of ...... ~}~.Q~ ... ~.~ .... P..h~g~P..~ ............................................ Jate of .......... ~.~~~~~;:..~~~ ............................................................. . Washington County, Pa., taken and made in conformity with the above affidavit. PERSONALTY 1. Checking Account, Western Pennsylvania National Bank, Francis Phillips, Trustee for Elton E. Phillips 2. U. S. Government Series E. Bonds, FrankL. Phillips and Mrs. Elton E. Phillips REPORTED FOR. INHERITANCE TAX PURPOSES ONLY: 1. Savings Account, Western Pennsylvania National Bank, California Office, Elton Phillips or Francis Phillips, $4,488. 58, one-half taxable 2. 50 shares Westinghouse Electric Corporation, common stock, Elton Phillips and Joel R.. Phillips, @58. 50 per share, $2,925.00, one-halftaxable 69-081 DOLLARS CENTS 2,006.00 1,255 .. 60 4,261.160 2,244. 39 1, 426 .. 50 I 3, 670. 89 J ~ ~ r I - j ...... r STATE OF PENNSLYVANIA, WASHINGTON COUNTY, . ·~ . . .• ...! The within named Accountant being duly sworn according to law,; deposeS ond sayS that the .. abo-ve account as stated is true and correct as ............ J~~------------------------------verily believe. Sworn and subscribed before me this ..... 2.3_;r.Q. ________ __ day of ______ }_':1:~-~~EY. .................. :---------···· l9 ____ ?.Q ... . .. 7!!&~:u.-ta:>a./. ___ 1.22 .... 1?.~~-L~ ........................ . MARIEM M. NEIL, Notary PutilfC' CALIFORNIA. WASHINGTON CO., PA. My Commission expires July 14, 1973 Washington 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 pre- scribed by Statute anq Ryle yf Cout as evidenced by proofs thereof filed to No. .b.3.-:: .. J.D..::: _________________________ . Wit~~ hand ~.nd a!Hdal ••al thiL~!":f,.,. __________ _ day oL .. ~------j\·;;·--·;---------------------191.Q ... ·-----~~---· Register of Wills t: 1:: ~ c) ~ 0 Oi ...., C) i:l ~ 0 ~i' Cl) (f)l 0 r.: I I ~ t) E D, 'H fiji t) 0 (!)! P,.i I--Ii ~! ~! 1--1: ::c: rl p..i .s fl=i! ~ z: "CJ o: @ H t.i ~! H ~~ ~ oo: P...i .~: rl: rli •.-!; ..t::i P..i j (/) •.-! C) s:: CiS H ~ I ·- ?70 J.~N ?6 -/Hi II 2 ~ nussr:Lr • 1 ·',.,I"'' 0 ~-.... i~i;\r~. r' ru:-c 1 s r-·· '-t. t·-=\ OF WILLS WASHINGTON CO., PA.·' <!! 0 ...., :~ "'i 1'-4 '0 i<l> ~: 0 Cl) -'H ...., C) ~: » i:l Cl) :o fill Cl) rJ> . ·~ i:l Cl) t) ~l 1'-4 1'-4 -:~ 0 .:t p. 'o ...., t p::: ...., ...., :~ o! <!! i:l ~ 0 '1;::1 ::C! t) t) ''0 CIS i:l i! CIS ~ i:l ~ :a 1'-4 o:;l ;.: .8 Cl) ...., .... -~ ..... :rn fill 0 ~-~ .... :>: Cl) ::: ..<:: . p:< ::1! ...., '+-< 0 -<:Jr ' i:l 0 ' 0! t) '0 \'i-10: 1'-4 <!! a> 0 '"" '+-< J ~ "") f ' <0 ' ~ --., ~ ~ a -- OLIVER N. HORMELL ATTORNEY AT LAW 423 THIRD STREET CALIFORNIA, PENNA. 68-081 ACCOUNT NUMBER 63-69-759 FIRST AND FINAL ACCOUNT of FRANCIS L. PHILLIPS, Executor ofthe Estate of ELTON E. PHILLIPS, deceased, late of the Borough of California, Washington County, Pennsylvania. THE ACCOUNTANT IS CHARGED AS FOLLOWS: 1. Corrected inventory and appraisement filed as of .$ 3,261.6 January 26, 1970 2. Dividend from Westinghouse Electric Corporation • . . $ 100.0 3. Adjustment: Amount in Trustee Account for Elton E. Phillips $2, 204. 51 As reported on Inventory filed $2,006.00 Net adjustment $ 198.51. .$ 198. 51 $ 3, 560.11 * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * RECAPITULATION OF ACCOUNT Assets of Estate Credits of Estate Balance Due Balance consists of cash: Cash, Western ~ennsylvania National Bank $ 3,560.11 $ 1, 679. 20 $ 1, 880. 91 $ 1. 880. 91 ACCOUNTANT CLAIMS CREDIT FOR: 1969 June 19 June 24, June 24 July 8 July 11 August 5 Rev. W. LeRoy Jones Russell Marino Register of Wills Guy Rogers Washington County Reports Ferguson Funeral Home Brownsville Telegraph September 18 John L. Beggs, M.D. September 2d Alan C. Dent, M.D. 1970 January 19 January 22 Russell Marino Register of Wills Oliver N • Hormell funeral service Letters testamentary and 2 short certificates witness services estate advertising funeral services estate advertising medical services medical services filing inventory attorney fees -2- $ $ 25. oo, 15.00 $ 15.01 $ 14. 001 $1,320.001 $ 9. 001 $ $ $ $ 45.70 10.00 3. 001 222 .. 50 $1 b 67.9. 20 Washington County RePorts 63 SOUTH MAIN STREET W ashingtoo, Pennsylvania (PUBL.ISHED BY WASHINGTON COUNTY BAR ASSOCIATION) PROOF OF PUBLICATION In compliance with the Newspaper Advertising Act of May 16, 1929, P. L. 1784 Sec. 3, paragraphs (3) and (25). CoUNTY OF WASHINGTON ) STATF. OF PENNSYLVANIA ( ss. Personally appeared before me, a Notary Public in and for said County and Commonwealth, CHARLES C. KELLER, who, being duly sworn, deposes and says: that he is the Editor of the WASHINGTON COUNTY REPORTS, the official legal periodical for said Washington County, publis'hed weekly having its place of business at Washington, Washington County, Pennsylvania, and is act- ing as its agent in this behalf; that the said WASHINGTON COVNTY REPORTS was established on March 31, 1920, and was designated as the official legal publication for Washington County, Pennsylvania, by order of the several courts of said County, dated November 11, 1920; that the printed notice or adver- tisement attached hereto is a copy of a notice or advertisement, exactly as printed or published, which appeared in the said legal periodical in its regular issues on the following dates: ............. Ju1Y. ... l7..,. ... Z.4 ....... 3..l., .... J.9..\?.9. ............. . that the affiant or the corporation in behalf of which he is acting is not interested in the subject matter of said notice or advertising and that all of the allegations of this affidavit as n~e, place and ch(Z' of t~7ation are true. ~~~L-_--~f:=~ Sworn to and s scribed before me this ~-· ..... :3-ls-J--}ay oL. ...... J.uly .............. ,_ ........ , .196 ... 9 .. . -.t~~-(L~ KATHERINE C. YARD, Notary Publi,C . Washington, Washington Co., Pa. My Commission Expires November 1, 1969 Estate Notices The Register of Wills has granted letters, testamentary or of administration, in the following estates. Notice is hereby given to all persons indebted thereto to make payment without delay and to those hav- ing claims or demands to present t:hem for settlement to the Executors or Admin- istrators or their Attorneys . • • • • • • • • • • • • • • • • • PHILLIPS. ELTON E., Dec'd. Late of the Borough of California, Washington County, Penna. Executor: Francis L. Phillips, 410 Third St., California, Pa. 15419 Attorney: Oliver N. Hormell, 423 Third St., California, Pa. .... Proof of Publication of Notice in Brownsville Telegraph Under Act No. 687, Approved May 16, 1929. ' State of Peimsylvania, County of Fayette .. 9~~~!~.~----~~-~----~~-~-~-~-~~-Y.'-.~-~-~-~---~g~ .. '! of the BROWNSVILLE PUBLISHING CORPORATION, of the County and State aforesaid, being duly sworn, deposes and says that the BROWNSVILLE TELE- GRAPH, a newspaper of general circulation published at 16-18 Bridge Street, Brownsville, County and State aforesaid, was established January 27, 1915 since which date the BROW~SVILLE TELEGRAPH has been regularly issued in said County, and that the printed notice or publication attached hereto is ex- actly the same as was printed and published in the regular editions and issues of the said BROWNS- VILLE TELEGRAPH on the following dates, viz: .............................................................. Ju~y ... ~o., .... l7.,. ... 24-,.---···························································· A. D. 19 ... 6.9---- Affiant further deposes that he is an officer duly authorized by the BROWNSVILLE PUBLISH- ING CORPORATION, a corporation, publisher of said BROWNSVILLE TELEGRAPH a newspaper of general circulation, to verify the foregoing state111ent under oath, and affiant is not interested in the subject matter of the aforesaid notice or advertisement, and that all allegations in the foregoing state-ments as to time, place and Wamt" of publicaHo(]/Jp,9~%: ~f ~~TATE~-... ~- >E state of ~PHILLIPS late of ·of California, , County, Pennsylv t;-· 1 Letters the above jgranted -notice ~~hose .rmm rthos Ito pr I i ., 410 I. • C a I lsylvania, ' 15419 !Oliver N. Hormell Attorney at Law ' 423 Third Street Cali_tornia, Pennsylvania Brownsville PubHshing Corpo~ Sworn to and subscribell before me this ........... ?9.~.~----······ ...... O.l.i.v.er ... .N .•... Horme.ll.,. ... Att.orney. ... at. ... law -42:3---T-hi-Pd---Stre-e-t----------'--J~9-~ ... !?.31 ............. . ... C.al.if:or.nia.,.P.enn.s.ylv.ania ...... l54.19 ..... . TO BROWNSVILLE PUBLISHING CORPORATION, DR. For publishing-the notice or publication at- tached hereto on the above stated dates $ ............... 9 ... 00 Probating same .................................................... $ ....................... . Total ................................................................ $ ............... 9 .... 00 Publisher's Receipt for Advertising Costs THE BROWNSVILLE PUBLISHING CORPORATION, publisher of the BROWNSVILLE TELE- GRAPH, a newspaper of general circulation, hereby acknowledges receipt of the aforesaid notice and publication costs and certifies that the same have been duly paid. BROWNSVILLE PUBLISHING CORPORATION, a Corporation Publisher of Brownsville Telegraph, a Newspaper of General Circulation ....................... . By ...................................................................... .. 69-081 3Jn tqt ®rpijans~ atnurt of llasqingtnn Qtounty In the matter of the Audit of Ac-count in ELTON E. PHILLIPS Estate of .......... ---·---------·------·---·-----------------·------·-------------------------No., ___________ g)_~ ____ Q9.~ ____ 75_9 __________ , ___________ : _________ , 19 ........ , A.A. . ' TO THE AUDITING JUDGE: Eruter _____________________ my ____________________________ appearance for ____________ f;t"•:iJlG.i.~ ____ L_~ ____ P..hi.lli.P-~-J.----'E.X~_¢J],t_Q;r. ____________________ . ----.--------------.. ---------------.... --------..... ---··--·-····---------------.. --.. ----.------~. ---.-----·------. ---~ ----·.------.------.... ----... ------------... ----...... ---.------------:------·-.. -..... -------. ---· ------- .... ··:·········:;;;···~ ·/························: ··-------------------------------------~-~/--'--------------~ Oliver N. Hormell, Esq • .. 1.6.th ........ day of.. ________________ Mar_ch _______________________________________ , 19 .. 70 N.B.-Gounsel shall, by 1separate pa;per, present a concise statement of each claim, with supporting calculation of any interest claimed. Objedions to an accourut as filed, shall be con-cisely stated in a separate pruper. Counsel sugge1sting proper distribution shall file a separate concise statement in that regard. J 63-69-?_?..?._ ___________________ , 19___ _____ , A.A. No. ____________ , ---------------------- In re Audit of Account iru Estate of ELTON E. PHILLIPS AUDIT Jrnrtipr fnr 1\pprnrnnrr FOR .. -n Fran~~-L. PhiL!ipa~----·-····························-,-~------!.iJ·······-··········-················ .. ······································· .. .;;. rn :::u c.-=--· ··--·---------··-----·--------------~---::?.·---~Exe.c.fif..o_t ________________________________ . -(Jl {,0 r ' i :z--4rn --"._ ,..;,. rn r --.J ~~-------·---·----·-------------------::;.~---;r.r··:::~------------------------------,-:;;;,;;;;-------------------------- C) I .. "' o•••o•u••-••••-••••-••••-••••-n•Z•-~"f"""~=·-••.--••••-•:~•••••••-••••••••••oOOoooooo•oooooooooouo- 0 -~ ::. ..• 0 .;... .,.,._. ··········-· .. ·························:-·······r-···z···----·---·····················--······························· -oro _ ··------------------------------·------~----~--------------------·----~---·--------·----·------··---------------- . ..-- ~2 •• OLIVER N. HORMELL AITORNEY AT LAW 423 THIRD STREET, BOX 637, CALIFORNIA, PENNSYLVANIA 15419 Area Code 412 Phone 938-8970 938-2522 NOTICE OF FILING OF AN ACCOUNT (As required by the Rules of Practice of the Orphans 1 Court of Washington County, Pennsylvania). MR. JAMES F. PHILLIPS 6840 South Elizabeth Cimie Littleton, Colorado, 80120 February 25~ 1970 In Re: Estate of Elton E. Phillips, Deceased Place of Audit: Third Floor, Court House, Washington, Pennsylvania Date of Audit: Monday, March 16, 1970 Time of Audit: 1:30 P.M. Dear Mr. Phillips: I am sending you this letter in order to comply with the rules of the Orphans' Court of Washington County, Pennsylvania. The account on the above captioned estate has been filed in the Office of the Register of Wilts of Washington County, Pennsylvania. On the above date and time, there will be presented to the Orphans' Court of Washington County, Pennsylvania, a petition to audit this account. An heir of the estate, as well as any creditor, is entitled to notice of the filing of this petition and audit, and, should you so desire, you may appear there at that time. You are not compelled to appear at the audit, but you may have some questions on this estate. If you have any questions, please do not hesitate to write or call me. I shall be happy to give you any information I can, and will do everything I possibly can to answer any questions you may have. Very truly yours, ONH ~?/ File No.69-081 CERTIFIED MAIL RETURN RECEIPT REQUESTED. '\ L· . OLIVER N. HORMELL ATTORNEY AT LAW 423 THIRD STREET, BOX 637, CALIFORNIA, PENNSYLVANIA 15419 Area Code 412 Phone 938-8970 938-2522 NOTICE OF FILING OF AN ACCOUNT (As required by the Rules of Practice of the Orphans 1 Court of Washington County, Pennsylvania). MR. JOEL R. PHILLIPS 6840 South Elizabeth Circle Littleton. Colorado. 80120 February 25. 1970 In Re: Estate of Elton E. Phillips. Deceased Place of Audit: Third Floor, Court House, Washington, Pennsylvania Date of Audit: Monday. March 16, 1970 Time of Audit: 1:30 P.M. Dear Mr. Phillips: I am sending you this letter in order to comply with the rules of the Orphans' Court of Washington County, Pennsylvania. The account on the above captioned estate has been filed in the Office of the Register of Wills of Washington County, Pennsylvania. On the above date and time, there will be presented to the Orphans' Court of Washington County, Pennsylvania, a petition to audit this account. An heir of the estate, as well as any creditor, is entitled to notice of the filing of this petition and audit, and, should you so desire, you may appear there at that time. You are not compelled to appear at the audit, but you may have some questions on this estate. If you have any questions, please do not hesitate to write or call me. I shall be happy to give you any information I can, and will do everything I possibly can to answer any questions you may have. Very truly yours, ~'if ONH File No. 69-081 CERTIFIED MAIL RETURN RECEIPT REQUESTED. OLIVER N. HORMELL AITORNEY AT LAW 423 THIRD STREET, BOX 637, CALIFORNIA, PENNSYLVANIA 15419 Area Code 412 Phone 938-8970 938-2522 NOTICE OF FILING OF AN ACCOUNT (As required by the Rules of Practice of the Orphans 1 Court of Washington County, Pennsylvania). MR. J. DOUGLAS PHILLIPS. JR. 2041 South Jackson Ann Arbor, Michigan, 48103 February 25, 1970 In Re: Estate of Elton E. Phillips, Deceased Place of Audit: Third Floor, Court House, Washington, Pennsylvania Date of Audit: Monday, March 16, 19 iO Time of Audit: 1::30 P.M. Dear Mr. Phillips: I am sending you this letter in order to comply with the rules of the Orphans' Court of Washington County, Pennsylvania. The account on the above captioned estate has been filed in the Office of the Register of Wills of Washington County, Pennsylvania. On the above date and time, there will be presented to the Orphans' Court of Washington County, Pennsylvania, a petition to audit this account. An heir of the estate, as well as any creditor, is entitled to notice of the filing of this petition and audit, and, should you so desire, you may appear there at that time. You are not compelled to appear at the audit, but you may have some questions on this estate. If you have any questions, please do not hesitate to write or call me. I shall be happy to give you any information I can, and will do everything I possibly can to answer any questions you may have. Very truly yours, ~9/ ONH File No. 69-081 CERTIFIED MAIL RETURN RECEIPT REQUESTED. ~. OLIVER N. HORMELL A'ITORNEY AT LAW 423 THIRD STREET, BOX 637, CALIFORNIA, PENNSYLVANIA 15419 Area Code 412 Phone 938-8970 938-2522 NOTICE OF FILING OF AN ACCOUNT (As required by the Rules of Practice of the Orphans' Court of Washington County, Pennsylvania). MR. FRANCIS L. PHILLI~S 410 Third Street California, Pennsylvania In Re: Estate of Elton E. PhUlips, Deceased February 25, 1970 Place of Audit: Third Floor, Court House, Washington, Pennsylvania Date of Audit: Monday. l\1arch 16, 1970 Time of Audit: 1 :;lO P.l\1. Dear 1\'ir. Phillips: I am sending you this letter in order to comply with the rules of the Orphans' Court of Washington County, Pennsylvania. The account on the above captioned estate has been filed in the Office of the Register of Wills of Washington County, Pennsylvania. On the above date and time, there will be presented to the Orphans' Court of Washington County, Pennsylvania, a petition to audit this account. An heir of the estate, as well as any creditor, is entitled to notice of the filing of this petition and audit, and, should you so desire, you may appear there at that time. You are not compelled to appear at the audit, but you may have some questions on this estate. If you have any questions, please do not hesitate to write or call me. I shall be happy to give you any information I can, and will do everything I possibly can to answer any questions you may have. Very truly yours, ONH ~'7/ File No. 69-081 CERTIFIED MAIL RETURN RECEIPT REQUESTED. ... . ..'"' OLIVER N. HORMELL ATIORNEY AT LAW 423 THIRD STREET, BOX 637, CALIFORNIA, PENNSYLVANIA 15419 Area Code 412 Phone 938-8970 938-2~22 NOTICE OF FILING OF AN ACCOUNT {As required by the Rules of Practice of the Orphans' Court of Washington County, Pennsylvania). MR. J. DOUGLAS PHILLIPS 6840 South Elizabeth Circle Lilleton, Colorado, 80120 In Re: Estate of Elton E. Phillips, Deceased February 25, 1970 Place of Audit: Third Floor, Court House, Washington, Pennsylvania Date of Audit: Monday, March 16, 1970 Time of Audit: 1:30 P.M. Dear Mr. Phillips: I am sending you this letter in order to comply with the rules of the Orphans' Court of Washington County, Pennsylvania. .. The account on the above captioned estate has been filed in the Office of the Register of Wills of Washington County, Pennsylvania. On the above date and time, there will be presented to the Orphans' Court of Washington County, Pennsylvania, a petition to audit this account. An heir of the estate, as well as any creditor, is entitled to notice of the filing of this petition and audit, and, should you so desire, you may appear there at that time. You are not compelled to appear at the audit, but you may have some questions on this estate. If you have any questions, please do not hesitate to write or call me. I shall be happy to give you any information I can, and will do everything I possibly can to answer any questions you may have. Very truly yours, ~7/ ONH File No. 69-081 CERTIFIED MAIL RETURN RECEIPT REQUESTED. .. c:o ........ ......... .. c.... 0 ,..._. !..J~ ::w.: -·· J = -""':) c:::l lJ_ .--. .. 0 CJ) ....J z ....J LC ----J: ::-- ....... LL 0 --c...:: --w I ' r-i.f) cJ) (/) - :::J <.::> 0::: w c.:: <: 0... c) 0 z 0 l- '~ z -X cJ) < :.--- ) ' . ... - ~n tqt Qtnurt nf Qtnmmnn Jltnn nf llnnqingtnn Qtnunty. Jrnnnylunnin. ®rpqnnn' Qtnurt ilinininn ESTATE OF No. 63-69-7.59 ~lton E, Phill1ps, deceased In the matter of the First and T-i'j nal Account of Francis L. Phillips Executor ADJUDICATION AND DECREE And now J''lne /~ 19~, this matter came on for hearing, audit and distribution at this session and testimon/ta~n;'and thereupon, upon due consideration thereof the balance for distribution in the hands of the Accountant is determined to be $ 1 8Jel.91 and the account is accordingly confirmed; and it is ordered, adjudged ana ~creed 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 fded sec. reg. or an appeal be taken herefrom sec. leg. SCHEDULE OF DISTRIBUTION Balance per account _________________ _ Additional credit asked at audit Balance _____________________ _ Deduct Clerk's Costs & Receipts---------------- Attomey _____ ~Oo~..~li....JjL..Jvue:;wr~,;....~N.~.+-• _.H~.~.~ou.rzn,__eg,l--.l ------- Russell Marino, Agent, transfer inheritance tax: ~state liability $103.20 Individual liability of Francis L. Phillips 134.66 Individual liability of Joel R. Phillips, 85.59 Francis L. Phillips, son, 1/3 residue, minus transfer inheritance tax ($134.66)due on in- dividual liability as distributed hereinabove, J. Douglas, Phillips, son, 1/3 residue, Joel R. Phillips, grandson, 1/9 residue, minus transfer inheritance tax due on individual liability as dist~ibuted hereinabove, ($85.59), James F. Phillips, grandson, 1/9 residue, J. Dougla.s Phillips, Jr., grandson, 1/9 residue, $ l,SS0,91 443. No balance 0 ~ z ..... ::J ~ ~ n ... 9 0 ::J" c m yo+t (t ::J 3 ~ ... 0 0 0 ... ..... ..... ... m -· .. M s::: 0 ...... ..... -· ... b ::J" m = ~ = ~ ~ ~ ~ ~ ~ co . C/) 0 ~ -.l 0... Z....:J -a: 3: 0 X:: -0 -... 0.... . . !.;_ CJ 0 :z . 0 ,.._ c::: !- L'J -.J L'...) <."!) I.J..: t-z --1 =: C/)(J)_ :::J (.1)-:Z::: --:;, :::J0t.f) <=l 0:: l:U <t LL ,..._ C.::.::3;: .. Law Offices OLIVER N. HORMELL California, Pennsylvania ORPHANS' COURT OF WASHINGTON COUNTY, PENNSYLVANIA In re Estate of ELTON E. PHILLIPS } No. -~~---~~.-.??.~ ... of 19 ....... . RECEIPT KNOW ALL MEN BY THESE PRESENTS That I, JAMES F. PHILLIPS ...................................... ' do hereby acknowledge to have received from .. Jr.rP:t:l~.i.~ .J;_.; •••• P.l].~Pi.P.~? .... ~X~~.Y.~<;>;r: ...... . . . . . . . . . . . . . . . of the Estate of .. Elton E ... Phillj.p,s ................................. , Deceased, the sum of .. OP.~. ftlJ.:pg :r~.<l .N.i.nety.-: T:W.Q .an.q . Q ~ }.l.Q 9. :-.. -. .-. . ':". :-.. -: . -:. :-.. -.. -: . -:. :-.. -. . -dollars, in full payment of the amount awarded me under the decree of the Orphans' Court of Washington County entered .. .:f"?-~~).~ •......... , 19. 7.Q, at the above number and year; and I do hereby authorize and empower the Register of Wills in and for said county to enter and file this receipt. In witness whereof, I have hereunto set my hand and seal at ... ~. §1-.~~~Q.QCL .. <";9.l.Q:f?-.49 ........ , this ..... ~.1.0 ... day of·····~················ A.D. 19.7.Q ... . L~;~&i~~· (soru) :~i~~~~s.= .... ~ ... ~ .. ~ 69-081 j F"1LED, '70 JUL 70 PH I 57 RUSSELt Mi\R\NO REGISTER OF WILLS WASHINGTON CO .• PA. . ... Law Offices OLIVER N. HORMELL California, Pennsylvania ORPHANS' COURT OF WASHINGTON COUNTY, PENNSYLVANIA In re Estate of } No. ~.~:~.Q:-.7.~~ .... of 19 ....... . RECEIPT K.l~OW ALL MEN BY THESE PRESENTS That I, J. DOUGLAS PHILLIPS ...................................... , do hereby acknowledge to have received from ... :f.r:~~.C:~~. ~· .. RoJl.l~~~ ~ .. ~ ~.~?~.t.~~ .... . . . . . . . . . . . . . . . of the Estate of ... ~.1~9.1:]..~ •.. P.J:l.P.~~PI? ................................... , Deceased, the sum of .lf~Y.~ .~~lfP:~~~ .$~X~PJY.: F;~ght .. <Pf<?. 9.~ /W.Q.:. :-.-: ::. :-. :-. ::.:. :-.. -. ::. :'. :-dollars, in full payment of the amount awarded me under the decree of the Orphans' Court of Washington County entered ... ~ ':1~~. ~ J! ........ , 19. '!.~, at the above number and year; and I do hereby authorize and empower the Register of Wills in and for said county to enter and file this receipt. 69-081 FILED, '10 JUL ZO PM I 57 RUSSE:t.L 1.~.\Rlf~O REGISTER OF WILLS WASHINGTON CO .• PA. Law Offices OLIVER N. HORMELL California, Pennsylvania ORPHANS' COURT OF WASHINGTON COUNTY, PENNSYLVANIA In re Estate of . . ~~TQ~.~ ... ?~~~.:Y~R$ ............. . } 63-69-759 No ................. of 19 ....... . RECEIPT Kl'\fOW ALL MEN BY THESE PRESENTS That I, . J.OEL. R •. P.HIL.LIP.S ............. , do hereby acknowledge to have received from .. E:t;'?-f\9~9. L .. J:>P..i.l~~P.q •. E~~G\lt$:H' ...... . . . . . . . . . . . . . . . of the Estate of .. ~ 9.1?-. ~ .••• P.lfP.~i .P.f? ..•.•..••••••••..••.••.••••••...... , Deceased, the sum of .0A~.H1J.P.4:r~.4.S~.Yen.a:nct.10./.J.QO. :-.. -.. -:.-:.:-."": .. -:-.:-.:-.. -:.-:-.:-.. -.. -:.:-.:-.. -:-dollars, in full payment of the amount awarded me under the decree of the Orphans' Court of Washington County entered .. J:l.ll.J.~ .. 1. 7 .......... , 19. 70., at the above number and year; and I do hereby authorize and empower the Register of Wills in and for said county to enter and file this receipt. this (seal) ' / ......... J" Witness: f;f4 ~ fl.!J. ~ A , ................................ ~ .. ;~ 69-081 FILED, 9 70 JUL 10 PH f 57 RUSSELL lr:,~i~INO ilEGtST[R OF WiLLS WASHINGTON CO., PA. Law Offices OLIVER N. HORMELL California, Pennsylvania ORPHANS' COURT OF WASHINGTON COUNTY, PENNSYLVANIA ELTON E. PHILLIPS } In re Estate of RECEIPT KNOW ALL MEN BY THESE PRESENTS That I, . f.ft-4\.~<;J? .. J,.,, .. :PJHLLl:P.S ........ , do hereby acknowledge to have received from .. f.~~~C:~~.J-:~.?r.i.l;J.~p.~~.~~~<;!1l~~:t;' ...... . . . . . . . . . . . . . . . of the Estate of ..... ~HP.:Q..~., . .P.:P.HHPP ............................... , Deceased, the sum of .. f.9:q:r. J:!l!r.4r.~9. f.<?r.tY.:-f:~.r:~~. ~:qq. ~.1. n9.Q . :. ':' .. -. ::.:-. :-.. -.. : :-.. -. :: . :-. dollars, in full payment of the amount awarded me under the decree of the Orphans' Court of Washington County entered . ~.~~~ .. ~ ? ........... , 19. !'.Q, at the above number and year; and I do hereby authorize and empower the Register of Wills in and for said county to enter and file this receipt. I · h f I h h h d d 1 California Pennsvlvania n w1tness w ereo , ave ereur;y_ ~et. m~ n;n an . sea at ............. ': ........ -4 •••••••••••• , this ... ,J.-J~ .. day of·~··· .................. A.D. 19 ... 19 .. ~ . !? /() 1./;]~\~w~·~/4.+ (re.JI :~i~~~s·s·:· ...... ~->-:f..L/y~ 69-081 '?0 JUL ZO PM 1 57 R U S S ELL -v .iiJ~ I N 0 REGISTER OF WILLS WASHIN\;TON CO .• PA. Law Offices OLIVER N. HORMELL California, Pennsylvania JUL b 1970 ORPHANS' COURT OF WASHINGTON COUNTY, PENNSYLVANIA In re Estate of OLIVER N. HORMELL, ATTY. No. 9;3.-:-6.a-:-J.Q~ .... of 19111. ... ELTON E. PHILLIPS RECEIPT K.l"JOW ALL MEN BY THESE PRESENTS That I, ... :! : . .J?Q~q ~~~ .~.If~!-;~~~.~ t. ~.:13;· do hereby acknowledge to have received from ... ~~~p<;:~? .. ~: .. ~~~1.1~~~!. ~~.~<;:~t.~~ ..... . .. .. . .. . . .. . . . of the Estate of .~;l.t.C!t:I. ~ •.. RN~HP~ ................................... , Deceased, the sum of .Q~e:. ~.1!~~:1?~.4 .~in~tY.-:T.'Y.C! .~~.4.? ~ /.1.qQ. :'" .. ~ .~. :-. :-.. ~.:. :-.. -. ::.:. :-.. -. .-. dollars, in full payment of the amount awarded me under the decree of the Orphans' Court of Washington County entered ... .;r P;I?-~ .. 1.? 1 ••••••• , 19 .. 19, at the above number and year; and I do hereby authorize and empower the Register of Wills in and for said county to enter and file this receipt. · h h h h d d 1 Ann Arbor, Michigan In w1tness w ereof, I ave ereunto set my an an sea at .................................... , thi, .... 3~day of .. -~U.lf:{ .. . . . . . .. . . . ..... A.n. 19 . .!.q .. OUg a "t'li.i ips·;~ (,~ 69-081 h\ F 1 ~ ~ .. o . ... r ... . I' I ~ Ji.~ tmr~· ,. )' ;/ '?0 ~.IUL ?0 Pfi I 51' d < ~ ~ ¥llf;' \':' •" ~ t ·· · r<no • : l 0 0' t: ~ '_. n~,, , r .l'l-\ \ REGtS!ER OF WILLS £".- WASHINGTON CO .. PA. ~ ~ :t. \ ...... ,... ~ r--....... ~· ~ 1:orm Xo. RCC-62 (12-66) THIS FORM REQUIRED IN ALL ESTATES WITH GROSS ASSETS UNDER $10,000, UNDER SECTION 701 OF ACT OF JUNE 16, 1961,. ' EFFECTIVE JANUARY 1,1962. CFILE IN DUPLICATE WITH COPY OF WILL ATTACHED) ~ ~ '"7' c::, 9'-7 _5/ -fit~ ' oFFICE OF THE REGISTER OF WILLS ,~ County of .. W!l.E!q.~l)gt9P. ............ . . . . . . lf-r~ns:~f?. ~· .. ~rP~~P.f?. . . . .. . . . . . . . . . . . . . . . . . . of ... ~~ ~. ~1:~~?. ~.t.r:~~~ •.. <;:.~~i!~.r:I?-~~~ . R~· ....... . (Name) (AddreBII) . sworn · ' · . ' · · . ' executor bemg duly ---------------------------------------·accordmg to law, deposes and says that he IS the-----------------------------------------------------------CExec., Adm., Legatee, Etc.) of the estate of ----~-!~-~~--~---~~~!!~p_~-----------------------whose last residence was -~-~-2-.'!'-~~E_<i_§!!:.~-~-!,! _____ > ______________________ _ (No.) Street California, . . June 14, 1969 ---------------------------------------------------·deceased, and that the whole of the estate of sa1d decedent, who d1ed -------------,0--->·------------(Cicy, Borough or Township) ate consisted of: REAL PROPERTY REAL PROPERTY IN PENNSYLVANIA, WITH STATEMENT OF MORTGAGE ENCUMBRAN<!:ES UPON EACH PARCEL AT DEATH OF DECEDENT, WHERE PROPERTY HELD AS JOINT TENANT OR TENANCY BY ENTIRETIES, GIVE NAMES. ADDRESSES AND RELATIONSHIP OF OTHER OWNERS. Real Estate Estimated Value NONE .:;) . 6 it'll I I !Jr~e!f/y_ ..Ei&:&cn~al 1:!&:9pil:t~ 11£..5 ()A} 191.. Cl/1. ~ ~ _,., i";~ P .. A.-..L T ,.. 1 _Checkin Account Western Pennsvl vania National Bank Francis lin'---~ ·40-. Phillips, Trustee for Elton E. Phillips ~~ 'J.o1,2.S' L. ..., ..,~~(") 2. u. s. Government Series E. Bonds, FrankL. Phillips, and Mrs. < 1s~&Q ,.., --Elton E. Phillips ~ _0_1 ~ /.:?. ) / ' /. ,<' 3 L:; •• hJtO ' t,.IU!I!. 88 ; ~ ~ .~!. ' e ~s- ' .--r. /U_..,::: d ' 7o/AL, ~ ~~..?. 7<.:. ' . I (j;c} ( r::2. ~ S. £J£- 69-081 -- 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 1 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 1 account number and the exact name or names in which the account is registered. j Jointly Held Property Estimated Value , 1. Checking Account. Western Pennsylvania National Bank, California~ 2. 2 44.: Q,9f_ . Elton Phillips or Francis Phillips. $4. 488. 58, one half taxable f!Jr_ a P J:::J./ ~ n )\4 A-1.1 /',}~ Ja J _. -dHJ ............. .. ..# .• •fll:l..) ..,,, 2. 50 shar.es Westinghouse Electric Corporation. common stock. Elton 1. 426. 50 Phillips and Joel R. Phillips. @ 58. 50 per share. $2.925. oo. one- half taxable 3, 670. 89 ' ' - Transfers within TWO YEARS Prior to Death NONE That at the time of death there was no safe deposit box registered ih decedent's individual name, or jointly with, or as agent or deputy of another, or in decedent's individual name, with right of access by another as agent or deputy, with the exception of the following:- NAME AND ADDRESS OF BANK OR OTHER INSTITUTION THIS SAFE DEPOSIT BOX RENTED RELATIONSHIP OF JOINT IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX IN NAME OR NAMES OF HOLDERS TO DECEDENT none BENEFICIARIES BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED AGE OF LIFE (If step-children or DECEDENT TENANTS OR INTEREST OF (State full names of all and their addresses who have illegitimate children STATE YES ANNUITANTS BENEFICIARY an interest, vested, contingent or otherwise, in estate.) are involved, set OR NO. AT DEATH OF IN ESTATE forth this fact.) DECEDENT Francis L. Phillips. 410 ·Third < son yes 1/3rd Street. California. Pa. J. Douglas Phillips. 6840 South son yes 1/3rd Elizabeth Circle. Littleton. Col prado - J. Douglas Phillips. Jr. 2041 grandson yes 1 /9th South Jackson, Ann Arbor, Mi ~higan Joel R. Phillips. 6840 South grandson yes 1 /9th Elizabeth Circle. Littleton, Co or ado James F. Phillips. 6840 South grandson yes 1 /9th Elizabeth Circle. Littleton. Col prado ; RESIDENT DECEDENT DEBTS AND DEDUCTIONS CLAIMED · NOTE· List first five items in t'i\.e space~ so provided observe notations thereon and instructions ' ' - DEBT OR CLAIM NATURE OF SAME AM:OVNT : TJU$ COLUMN -.KEGISTER ONLY Funeral expenses paid $ $ Family exemption (will not be allowed unless decedent died residing with a spouse or children.) Administration Expenses • Counsel fees * Fiduciary commission • I OTHER DEBTS AND CLAIMS (*) See Note below . Total Note: The estate agrees to advise the Register of Wills if the amount actually paid in settlement of any fee, comm.i!)~jpJ;l or debt.is greater or less than· the estimated amount claimed and allowed. Subscribed and sworn to before me this .. /.·~~-.......... . ............. /~.-.... day of ... J~P\lP:+y. ......... , 19. J.Q ~·' 'J'PYJ~\$. · · · · · · · · · · · · · M-.(R~.· Nafar{ Publre··· · · ··· · · · · · · · · · · · · · · CALIFORNIA. WASHINGTON CO., PA. My CnnimisSjnn expires '"'l' 11, 1az3 ~ f. ~])>";;_~ A. 1\ ~ci"s ·L·.· · ·l!l-h1'{'~:c:L· · ··· · · -~ ·. ·. · ..... (ttttec1ttor!"l~7t1.8trator) 410 Third Street (Street Number.), __ , _ California,-PennsylVania · · · · · · · · · · · · · (cii~-~r· _rd~~--~~d"s~~t-ei · · · · · · · · · · · · · Having been duly sworn according to law, I do h~ certify that the above appraisement is made in conformity with law on this .......... o/~ /.lz. ............ day of ...... /-:-:¢.kA .. ?1./l. /f._y ... "/ i" ;;· .... ·')5·?,~-: .' . . . ~ , A .. . . . . . . . . . . .k./. '/" ....... l-:.~ -~ .4:-!?V. .. · .... r.~ ~-.... r.l.f. .. /-. ApprRiser In the event that any future inte1·est 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·inheri- tance taxes at the lawful collateral rate on any such future interest. REPORT OF THE REGISTER OF WILLS I, the undersigned duly elected Register of Wills in and for .................................... County, Pennsylvania, do respectfully report that I have allowed debts and 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 said schedule above, which greater or lesser amount represents the sum allowed as a deduction. Dated: ..............................•.............. Register of Wills Fonn No. RCC-62 (12-66) Will Administration }No. · · · ....... Year .. · .. . IN THE MATTER OF THE APPRAISEMENT OF THE ESTATE OF ..... ~~T.QN .~:. ?.f.I.I~~I_:r:>~ .......... . Deceased 1! :::0 -J -ri : rTJ :::t:J c:::;, -• Cali@rfli_~ c_ .._ .&-~ Late of ....... ~. C/l :l-":1 ••••. :r:z. .• 1 .......... ;· • . . ,_ z _; {.(j -~ /#~'. ~ 0 l"TJ r-IJ ,....,... ' ~ -:-I ;:p ;:: ;_:; l I I ":'£ W~:Qbngton ,_.; . ~· County of ....... 4 11 .__. •..• • · • • • ·"'-"' • • • • • , ~- <"':> ~ :-o 'II> . of.'..-: 0 ::IE ::n .::X .. .; )'j·-Commonwealt~fi:pepsylvaBifl :.: ~: l:>r-0 . ~ . (/) ..;::- lr'-t REPORT AND APPRAISAL OLIVER N. HORMELL Attorney at Law 423 Third Street California. Pennsylvania 15419 .... --:.~ .~. ~ 3-h·~-7--FJ .J /-,2 3..5--% J Form RC C-10 DEDUCTIONS ALLOWED IN OFFICE OF THE • .. STATEMENT OF DEBTS THE SUM OF ............ $ 11~.~.?'? REGISTER OF WILLS-,. ·~=~~~r:~~Q Washington AND DEDUCTIONS OF COUNTY AND AGENT OF THE COMMONWEALTH Register of Wills, Agut J-1 ESTATE OF Elton E. Phillips LATE OF California January 19 1970 June 14, 1969 DATE OF FILING APPRAISEMENT ' DATE OF DEATH DATI!: NO. OF VOUCHs;lt NAME OF PAYEE REMARKS AMOUNT 1969 Jur e 19 Rev. W. LeRoy Jones funeral services 25 00 Jur le 24 Russell Marino, Reg. of Wills letters testamentary and 2 short 15 00 certificates Jun e 24 Guy Rogers witness services 15 00 Jul 'J' 8 Washington County Reports estate advertising 14 00 Jul 11 Ferguson Funeral Home funeral services 1,320 00 Au~ ust 5 Brownsville Telegraph estate advertising 9 00 Sep embe:r 18, John L. Beggs, M.D. medical services 45 70 Sep em be r 25 Alan C. Dent, M.D. medical services 10 00 197P Jan ~ary 7 Russell Marino, Reg. of Wills filing inventory 3 00 Jan ~ary ~2 Oliver N. Hormell attorney fees 222 50 Total 1,679 20 • (1_._,.~ d-v~Y~ IY S"l'J 11~ ....... ~tt.f-rJ.../JiA.4. ·~~ ~ ~~ IJ() v I i - ·, I COMMONWEALTH OF PENNSYLVANIA }sa: COUNTY OF Washin~ton 1• Francis L. P iUips HEREBY CERTIFY, THAT. TO THE BEaT OF MY kNOWLEDGE AND BELIEF, THE FOREGOING 18 A JUST AND TRU I! SfATEMENT OF DEI!:ITS, FUNERAL EXPENSES AND EXPENSES 01" ADMINISTRATION SUBMinED TO THE ESTATE OF Elton E. Philli2s .0EC£A8ED. AS DEDUCTIONS FOR INHERITANCE TAX PURPOSES. ~~'IE)>~ .. > CL. 5.) SWORN AND SUBSCRIBED BEFORE MIE THIS 23rd cAY 01' · Francis L. lidfips Januar;y 18 70 ,__~:'rNiVN~W~ene CALifORNIA. WASHINGTON CO., PA. My Commission expires July 14, 1973 69-081 _ ... F I 'L. E ,D~ v70 JAH ?6 AN II 26 fW S S E L L 1U; ;; ! N 0 REGISTE)~ OF WILLS WASHINGTON CO., PA. .. RCC-81 (2-64) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION IN YOUR REPLY PLEA8E RllP'IlR TO 37-235-8 NOTICE OF FILING OF APPRAISEMENT FRANCIS L. PHILLIPS In Re : Estate of _____ ....:E::.:L::.:'ID:..:....:N.:_:E:...:' ·-=-P.:..:H.::IL::L::I:::P:...:S:..... ---- _______ W_AS_H_I_N_G_T_ON ____ County _ File No. 63-69-75 9 Dear Mr. Phillips: You are hereby notified that the original appraisement in the estate of Elton E. Phillips has been filed in the office of the Register of Wills qf Washington County on February 25 , 19_19. Said appraisement reflects the following valuations: Real Estate __ ~------~----~------- Jt. Held ~---=6..z.;,4~9~5..:...8=....9~-- Transfers ____________ ~-------------- Total __________ ~6~,4~9~5~-~8~9 __ __ 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 ____ ~F~e~b~ru=a~rr~~2~5~,~1~9~7~0 ____ __ Signed Title DATE OF DEATH: June 14, 1969 Note: This is not a bill. J . ,. RCC·31l (5-!18) COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT ;-" . .. SUMMARY Estate of PHILLIPS, ELTON E. DATE OF DEATH __ 6_-l4_-_6_9_FILE NO. 63-69-759 (Last Name) (First Name) (lni tial) REPORT OF INHERITANCE TAX APPRAISER I, the undersigned duly appointed Inheritance Tax Appraiser in and for the County of Washingtcn Pennsylvania, do respectfully report that I have appraised the real and personal property as reported in the foregoing return at the values set forth opposite each item in the last column to the right in Schedules "A", "B", "C", and "E". Dated: __ ___::02::.:;--..::2L.5-_7.!,-0=----- 06-]4-69 ~ REPORT OF THE REGISTER OF WILLS ~· the undersigned duly elected Register of Wills in and for County, Pennsylvania, do respect- fully report that I have allowed deductions in the amounts claimed by deponent, except as to those items where a greater or lesset amount is set forth in the last column to the right in Schedule "F", which greater or lesser amount represents the sum ' allowed as a deduction. Dated: REGISTER OF WILLS INVENTORY VALUE AS REPORTED V AUJE AS APPRAISED Real Property (Schedule A) Personal Property (Schedule B) Transfers (Schedule C) $ $ ~ --1 Joint-Held Property (Schedule E) TOTAL GROSS ASSETS Less Debts and Deductions (SCHEDULE F) CLEAR VALUE OF ESTATE Valuation of life estates or _____ ._~,, -'-' '__;_:.• . ( '": 6.495 89 annuities .................. II $------+-- ESTATE TAX ASSESSMENTS $ _____ ..___ Tax on$ ~ Tax on $ ---------+--~ Tax on $-----------4--5% Tax on $-----------4--10% Tax on$ 15% •-------------4----•---------~--·-------------4----$ ____________ 4-__ •---------4--- VALUE AS REAPPRAISED • 3, L/i£ IJS" -~--. . f ---~-(p..].Q - .3'. t Exemptions * Total Estate --------1--- TOTAL TAX $ --------'---- (*) 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 •======== BALANCE OF INHERITANCE TAX DUE $ -----+-- Add interest at rate of 6% from -----to ----- AMOUNT OF ESTATE TAX ASSESSED S------+-- Estate tax paid •--------~-- BALANCE DUE Add interest at rate of 6% from -------~<0----- ·---------~--- $----------4-- TOTAL TAX BALANCE $ ---------+--- PAID $ ______ ~-- FOR USE OF REGISTER ONLY ADJUSTMENTS NOTE: Where subsequent adjustments are made to the above computation of tax by the Register of Wills, for proper reason, same should be noted below, with short explanation • . ' '·•rt 1) . ' ....... ... . .. • Will Administration ! No. IN THE Year ........... . MATTER OF THE APPRAISEMENT OF THE ESTATE OF ELTON E. PHILLIPS Deceased Late of CALIFORN.IA .. County of WASHINGTON Commonwealth of Pennsylvania REPORT AND APPRAISAL 6 • r ,.. ~ -~ I Form RCC-2 D~PARTMENT OF REVENUE "BtmEAU OF COUNTY COLLECTION; .. HARRISBURG, PENNA. 7 7 7 2 7 COMMONWEALTH OF PENNSYLVANIA RESIDENT INHERITANCE TAX APPRAISEMENT DATE ................. f..f:l.P.:r.~.~r.Y ...... ?.5.., ...... 1.9.7.Q. ............ . .. COUNTY ...................... ~~.~.~~·~·~·~-?.~ ................................. . FILE NO. .. ................ ?.?.:.?..?.:.?.~.?. ......................................... ! Whereas, .................................. ~±:t.C?.P. ... ;I?..~ ..... P.hJ+..JJP.;? ........................................................ late of .................................... 9.<:t~~.#..C?.F~~ ..................................... . in the County of .................................. ~a.:.S..~.gg.:t.C?.I} ................................................................. Commonwealth of Pennsylvania, having died on the ......................... ):4. ... ~1.1 ............................................ day of ........................... }.P.P.f3. ............................... 19 ...... ~.9, seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore, I, ....................................... W.~.R.~ ..... G.h9-.P.~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 Appraisement Description of Asset Values Made for Inheritance Tax Purpoaea $ JT. HELD: Checking Acct. Western Penn. National Bank, Francis --·-- Phillips, Trustee for Elton E. Phillips. 3,307.25 u.s. Government Series E Bonds~rank _ L. Phillios or Mrs. Elton E. Phillips. 617.75 --0 Checking Acct. Western Penn National Bank 1 California Elton PhilliQS or Francis Phillios. 2,244.32 50 Shares Westinghouse Electric Corp., common stock Elton Philli:es or Joel R. Philli2S· 1.426.50 6,495.89 6.495 89 ---·- . - - Total 6,495 89 rorm~':fhbi:~ ::fh~w~ •:11~~:: ~.~ :r·~~~~=·~?·~~~ ~~.< ~ Appraise ............................................................................ .. . ...................................................................... ... ~Ua~· .... (Nu and Street) ... ~ .... ~ ................................................. , Penna . (Poat Oftlee) I WASHINGTON County RESIDENT INHERITANCE TAX APPRAISEMENT Estate of ELTON E. PHILLIPS Deceased. Late of CALIFORNIA Date of Death, ......... !l.W?-.E:l .. J4.? ... ~.9.?..9. ........................... . Appraisemel!t Docket Vol. .. ........... 37 , ........................................ . Page, .... .23.5-:::.8 ....................... No ....... 63:::.9..9~.75.9 ........ .. Filed in Register's 0 ffice, f.~P.r..Wl..f.Y .... ?.5. .. 19.7.Q ... . Amount of tax due, $ .................................................................. .. DEPARTMENT OF REVENUE Received, Examined and Approved, Wrote abo.ut Appra.isement, Appeal f1'om Appraisement, Entered and charged, / c ,. ... • ... •. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE .BUREAU OF COUNTY COLLECTIONS HARRISBURG 17127 March 9, 1970 Honorable Warner M. Depuy Secretary of Revenue Harrisburg, Pennsylvania Re: Dear Mr. Depuy: Estate of Elton E. Phillips File No. 63-69-759 · County of Washington Pursuant to the prov~s~ons of Section 1001(1) of the Inheritance and Estate Tax Act of 1961, a PROTEST is filed against the appraisement of February 25, 1970, in the above estate. On or about January 16, 1970, Francis L. Phillips, Executor of Elton's estate, filed his inheritance tax return with the Register of Wills of Washington County. The executor reported the full value of U. S. GovermnEmt Series 11E11 Bonds registered in the names of Frank L. Phillips and Mrs. Elton E. Phillips, under Personal Property. . \ ·~ Subsequently, on February 25, 1970, the Commonwealth's appraiser. filed his official inheritance tax appraisement wherein he valued the Govermnent Bonds at one-half or $617.75, and changed their identity from Personal Property to Jointly Held. Protestant contends the appraiser erred in his determinations both as to the taxable value and classification of the bonds. The basis of this contention is that Mr. Phillips had predeceased his wife,· therefore, she became sole owner of them at his death, and remained so until her death. on June 14, 1969. -i I • . I .. • I ~J ,, ... /. ·-; .. . '. ... Honorable Warner M. Depuy March 9, · 1970 Page 2 Accordingly, protestant concludes, on the .facts disclosed, the bonds are properly taxable in full as testamentary property. This being so, the appraisement, with respect to the bonds in question, should be adjusted to conform with the executor's return. ·-·· •'" / ~. -· ... ~ ........... . I .. -- I (. \~ .... '. 1 .. Very truly yours, .#.:(~/.~ William S. Brandamore, Director · Bureau of County Collections "f • ~ • ... ~ ' ,I i ! .. .. , :~,: !.'.J I . . '. -~·-' . ~ , . ,. \ . •.· ('.! _; 1 i ..... ·• .... •"' • I ',_ .. '.' .: ............ . ., I i .· I ... • t . , COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG 17127 April 10, 1970 William R. Chaney, Chief Appraiser Inheritance Tax Division Rooms 243-245 Washington Trust Bldg. Beau and South Main Streets Washington, Pennsylvania 15301 Dear Mr. Chaney: Re: Estate of Elton E. Phillips File No. 63-69-759 County of Washington Enclosed herewith is a copy of a Protest filed in the subject decedent's estate. On April 10, 1970, the Honorable George E. Gold, Deputy Secretary of Revenue, advised the Honorable Warner M. Depuy, Secretary of Revenue, that the Protest has been Sustained. Accordingly, you are authorized to amend the record of this estate to conform therewith. Very truly yours, ~s~~~=oa Inheritance Tax Division For: William S. Brandamore, Director Bureau of County Collections COMMONWEALTH OF PENNSYLVANIA .,,_. DEPARTMENT OF REVENUE . I INHERITANCE TAX DIVISION I ml~~~~¥~ 244 Washington Trust Building WASHINGTON, PENNSYLVANIA 15301 MR. JOSEPH F.-SHAP.AY CHJ~ OF INHERITANCE TAX COLLECTIONS BUREAU OF COUWI'Y COLLECTIONS INHERITANGl!: TAX DIVISION DOEHNE BU ILDllm HAHRISBURG, PENNSYLVANIA 17127 Dear Mr. Shamay: March 2, 1970 IN RE: ESTATE OF: Elton E. Phillips Date of Death: June 14, 1969 File Number: 63-.69-759 An error has been made on the appraisement of the above mentioned Estate. The u.s. Series 11E11 Savings bonds 118ted on the Jt. Held property were held in tre names or Frank L. Phillips and Elton E. Phillips. Hr. Phillips predeacea.sed his wife and there.fore the Bonds should be fully taxable instead or half as reported. " May we have permission to correct this error. Thank you. · /mjr Very trul;r yourl,, WILLlAM R. CHANEY 1 CHIEF APt1l':AISER .. ... - . ' ' .... .. Honorable Wa1:-ner M. .Depuy Secretary of Revenue Uarrisburg, Pennsylvania Ret Estate of Elton E. Phillips File t~o. 63·69-759 floull.t y .o,f ,wa,shin.&tg~.::n~-- The Inheritance Tax Protest Board of the Pennsylvania Department of Revenue met on the 3rd day of April, 1970, and considered the Protest filed in the above estate. The decision of the Board follows: · The Commonwealth Protest filed in the above matter on March 2, 1970, is hereby Sustained. The u.s. Government Series 11 E11 Bonds registered in the names of Frank L. Phillips and Mrs. Elton E. Phillips are taxable in full as testamentary property. 6~f~ Deputy Secretary of Revenue .,.z Francis J. Gafford, Deputy Attorney General Francis L. Phillips, Executor .William R. 6haney, Chief Appraiser Russell ~~rino, Register of Wills