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Home My WebLink AboutOC1969-0866 - ESTATE OF STIEHMj Form RC C·10 DEDUCTIONS ALLOWED IN Louis J.Stiehm,a k a ESTATE OF Louis 3tiehm f!6ftt$. //-7-~£ THE SUM OF .....•...... LAT&:OF ....D~o~n~o:::.::.r~a~.-=P...:e~n~n~s,J.y~l~v~a~n~i~a:.__ STATEMENT OF DEBTS AND DEDUCTIONS OFFICE OF THE REGISTER OF WILLS AGENT OF THE COMMONW5ALTH OF __W..:..;...:a.;..;S::,.:h:;;;I;;;;:·n;;;:,g"",t.;..;o_n__COUNTY DATE OF FILING APPRAISEMINT _-I-I..LI_----:7;,..-_·~t::....;;;C DATi 0"DEATH _.:.A:;.;u:;:lg~u.;;:.:;:s.::.t...;8:;;.,1--1:.9~6.:;3 _ DATI!NO.0,..NAME OF PAYEE REMARKS AMOUNTVOUCHI111 Jan.Fo6,IC 66 Frances Stiehm Family Exemption 1,000 00 Jan.6,IS 66 R.R.Schwerha Funeral Director 1,094 65 Jan.~6,IS 66 Catholic Cemeteries Burial Lot 180 00 Jan.~6,IS 66 Quinet Monuments Headstone 125 00 .Tan 6.l C66 Harrv Ruev Fire Insurance 118 00 Julyc;2,l C66 Timothy P.Poulton Atty's Fees and Costs -Service! in Flohd~i Re:Collection of assets of 6.504 00 as shown b\T inventory 975 00. July Fo2,l C 66 Frances Stiehm Administratrixl fee 600 00 July 2,IC 66 Geo.O.Frazier Attorney's Fee 1,075 00 Julv 2.IC 66 Geo.O.Frazier Costs advanced as follows:.. Letters of Administration $29.00 Publication -Grant of Lett rs 18.00 Filing inventory,short cer ificates, costs of exemplification 0 it record 17.00,. Donora Real Estate Co.-]ond 30.00 9~00 TOTAL 5,261 65 NOTE Credit to be given for balances ue on mortgage s on following properties due bv decedent at d te of death,and as shown on inventory:- Lot 12 Block 42 -Donora,Pa.$1,760.00 One-third interest in Lots 13,14,and part of Lots 15 and 16 Block 11 1,741.19 3,501 19 I -e5uJ-~TOTAL CREDITS $8,762 84 (,r.~ COMMONWEALTH OF ~ENNSYLVANIA }sa. COUNTY OF WashIngton . I Geo.O.Frazier,Attorney for Estate -~.-:.~....'''': •\."HEREBY CERTIFY.THAT.TO THE BE9T OF. MY KNOWLI!OGE AND BELIEF.THI!FOREGOING IS A JUI!!T AND TRU.E BTATEMENT qF DEBTS,FU.,tIE,RA PENSES AND EXPENIIUI OF ADMINISTRATION SUBMITTED TO THE ESTATE OF LOUIS J.Stlehm,a Ikl a LOUIS :::it e '--\..'.EC~OED•.AS DEDUCTIONS FOR. INH'ERITANCE TAX PURPOSES.•)0 . 1 J.H,.-::;;;."..L.~~~2..~::::.:::....~~~~~~~d..(L.Ii.)• SWORN AND SUBSCRISED /!lEFORE ME THIS &6 -DAY.OP' .T 18~ My commissio:ex ires: Clerk's CQsts &Receipts 33.50 Josephine M.Douglas,Clerk .O.C,costs.in certifying .real estate 5.50 John D.Woodward,Recorder,costs in recording certification of real estate 7.85 ;,,-,.';I {,......,~ lit,"11'. .,' ~.~.. .:,. c ;". J i .; '" --\ t,;.' TOTAL ,, ~.....~ 1\••1 , I 8,809.69 ~'I60 ..L .A .r,'~\1\'":" f'....~..l'•.,),,'I.\:~-'.: \30 :'~',\N ".l' ',.::Ij1 ._..A"1 ::,~': 101 ,;.'L'..-I r,:1 ..'\\ \.'0 .'. .......' RCC-S I (2-04) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION NOTICE OF FILING OF APPRAISEMENT (~Administrator) IN YOUR RIPLY PLIADI RIP'ClR TO 3,...210-10 In Re:Estate 0 f -'r'""ro=m=>.'---=J""'.'-G=.l':I.=.~::.::n'_"·~:.::n:.:..'_ _____\l:=:l.S=·~H~·I~tm:=~~1!..=o~n:.-County -File No. Dear t~.S~. You are hereby notified that..t~e,,~" appraisement in the estate of ~~o ot~AO has been filed in the office of t!J.~Register of Wills qf t~tGU County on..'tugu,o\15 ,19_f;{)_.Said appraisement reflects the following valuations:' RealEs tate ---''t'9'f-=':.500~.,..::iOOT'r----_ Personal property l_1_D_~__.O_e _ Transfers -9~~~~~a~~~'~-----a~."q.l''''Total ...,....-_ 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 ~-!::-..._.~_._l....:S#~l_CJ66 _ Note:This is not a bill. RCC-32 (6-64) C:0MMONWEALTH OF PFNN~YLV"-NI:\. TRAN8FER INfmRITANCE TAY &~SIDENT nECE.'.JF.NT STIEHM;LOUIS J.aka LOUrs STlEHM SUMMARY TtEPORT OF INHERITANCE TAX ~PRAISER duly appointed Inheritance Tax ~ppraiser in and for the County of ,Pennsylvania,do respectfully report that I have appraised property as reported in the foregoing return at the values set forth the last column to the right in Schedules "A","B","C"and "E". FIlE #6868-34 I~the undersigned #63 WASHINGTON the real and personal opposite each item in Dated:08/15/66 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 deductions in the amounts claimed b;y deponent,except as to those items where a greater or lesser amount is set forth in the last column to the right in Schedule "F",which greater or lesser amount represents the sum allowed as a deduction. Dated: REGISTER OF WILLS AS REPORTED VALUE AS APPRAISED V~,~~L~UE~~~A~S~~RE~AP~P~RA~I~S~ED~ 9,500.9L $~__.A2~.5"-"O,"",,Q•.oo-$_ 11,850~9~11,850.36- INVENTORY Real Property (Schedule A) Personal Property (Schedule B) Transfers (Schedule C) J oint-Held Property (Schedule E) TOTAL GROSS ASSETS LESS Debts and Deductions (SCHEDULE F) CLE~q VALUE OF ESTATE VALUE $ ======:=======.~=======:= Valuation of life estates or annui ties • • . • • • . •*_ ESTATE TAX ASSESSMENTS $ COMPUTATION OF TAX (:::)As eVidenced by Chari table Exemption Certificates issued by the Secretary of Revenue. FOR USE OF REGISTER ONLY Tax on $~.__5%$_ ~;::~~':~~------Tax on $:__L%$_ Exemptions :=(:::) Total Estate __ TOTAL TAX $_ Less tax previously paid *~==========\~ BALANCE $.;...._ Less 5%of tax if paid within 3 months after death $~==========:=== BALANCE OF INHERITANCE TAX DUE Sl:_ Add interest at rate of 6%from to $-..,-------AMOUNT OF ESTATE TAX ASSESSED *_ Estate tax paid $__ BALANCE DUE *_ Add interest at rate of 6%fromto <1;_ 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. I Will (N Administration ~o. I~THE Year ""II ~[ATTER OF THE APPRAISEMENT OF THE EST.\TE OF LOUIS J.STIEHM,aka LOUlS STlEHM Deceased /) ),~, "~,..,. -..., Late of .. County of DONORA ..WASHINGTON .. Commonwealth of Pennsylvania REPORT AND APPRAISAL --:: ------ ------/ /' .' Fonn RCC-2 DEPARTMENT OF REV~UE • BUREAU O'F COUNTY COLLECTIONS HARRISBURG.PENNA.I 7127 COMMONWEALTH OF PENNSYLVANIA RESIDENT INHERITANCE TAX APPRAISEMENT DATE .....A~.l3,.y.....+..?,....+.9.9..~................ .',,,""..\II.,.p; COUNTY ~WASH.INGT.ON . FILE NO..~.?~.?:?.4.. Whereas,WV.1S J S.T.IEHM.,JM.q~:l;P.V.IS.S.r.l.E.a.M late of P.Q.NO'M . in the County of :~~~.~~q.~q.~Commonwealth of Pennsylvania,having died on the 8.th day of Augus.t......................................19 63...,seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore,I,A M.$u:,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 Ufe 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 AppraisementDescriptionofAssetValuesMadeforInherjtan~ Tax Purpos8C $ REALTY: As per'Schedule "A"attached 9,500 00 PERSONALTY: As per Schedule "B"attached ll,S50 96 TRANSFERS: .. NONE NONE I ...JI-HElD ..J.:WS •: NONE'---NONE ~.i I , r1 ru ~.,., .. 21.'350 C)6TOTAL. .,,., I ., .. ... J I ....,.,.J '-J._::----, ) ~, ) ) )-WASliINGTON.......1"~.J.... ) CO"u1lty ) ,J r',.--, RESIDENT INHERITANCE TAX APPRAISEMENT .~ Estate of t ....................HLOUISJ.•.STIEHM,.aka...LOUIS STIEHM Deceased. Late of DONORA No.218-10.................................Page, Date of Death,H •..t\l;l.g1,1.~.t..~,.)9~:L . Appraisement Docket v~ol.,..~}?. 6868-34 Filed in Register's Ofjice,A1:1.g =L.5.19.~.€:>... Amount of tax due $J . DEPARTMENT OF REVENUE ..:J ,.) L;- Received, c,r, Examined and Approved,..v ,.) Wrote abo.ut Appraisement,~'-j Appeal f1'om Appraisement,···..·f ..................................................................................................................j. Entered and charged,I J ( ~ j WASHINGTON 3.s--02/f~/0 p,•..~yC,f 3c.1/.A6-;1jH)/v S1?l()-.-/~S~?I EJ fEPsPfA-L APPRAISEMENT Form RCC-33 COMMONWEALTH OF PENNSYLVAN IA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTION.S COUNTY OFRESIDENTDECEDENT IMPORTANT:This return must be completed in detail and filed in duplicate,with will attached,with the Register of Wills of the County where decedent resided;Return is due within one year after date of death,unless an extension is granted by the Secretary of Revenue.(Section 703 of the.Inheritance.an!i Est,ateTax ~ct of 1961.) ~.9.y.!.~.J.:N..;;;~~:;..;~/:E~~~;;.;~J]:~......}=OF (State full name of decedent) Late of !?<:>Il:<:>ra,Washington County ~ Attorney for Estate State of ......... County of Pennsy1vaIliCl.}ss: Washington..... .............G~9.!.Q.~;r.:J;~~J~:J;,At.t.9..~.P.:.~..y J9.:r ;E.::f3.t~t~... of the estate of the above-named decedent being duly sworn,depose S and say S ........JiiffflH (Month) Decedent'dled A:Y:g:\J:::;J . Name and address of attorney other authorized representative whom all correspondence should mailed. or}to be J3~.,19.6.~..,)~i~K1d;XXl~!Q1O!llID!:Irol~:ilOl:iXKXiOClifX. (lIay)(Yt1Ir)Lintestate } That as such ~~.!~.~.~~.Y.deponent is familiar with the affairs of said estate and the property con- (Executor-Administrator) stituting the assets thereof and their fair market value. That at the time of death there was no safe deposit box registered in decedent's individual name,or jointly with,or as agent or deputy of another,or in decedent's individual name,with right of access by another as agent or deputy,with the exception of the following:- NAME AND ADDRESS OF BANK OR OTHER INSTITUTION THIS SAFE DEPOSIT BOX RENTED RELATIONSHIP OF JOINT IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX IN NAME OR NAMES OF HOLDERS TO DECEDENT NONE That the contents of said safe deposit box or boxes are itemized under Schedules of this return,with the exception of the following,for the reasons hereinafter set forth: That Schedule A attached hereto and made part hereof sets forth full v and in"detail all the real property in the Commonwealth of Pennsylvania of which decedent died having an interest therein.It also sets forth the mortgage encumbrances upon each parcel of real property at the date of death,giving the amount still due at death,name of mortgagee,date,rate of interest,and book and page of record thereof.It also sets forth in the columns provided therefore the assessed valuation of each of said parcels,the estimated market value thereof as of date of death of decedent. That Schedule B attached hereto and made part hereof sets forth fully and in detail all personal property wheresover situated owned by the decedent at the time of death;all moneys left .b'y .the decedent at the time of death,whether in decedent's immediate possession,standing to decedent'\~credit in banks of deposit,savings banks,trust companies,or other institutions,whether individu~lly,or in trust for any other person or persons giving also separately the accrued interest thereon,lia.~y,down to the last interest day prior to decedent's death in the case of savings banks,and to the q~te of decedent's death in all other cases;all bonds,postal savings,treasury certificates or notes and-other evidence of in- debtedness of the United States to'the decedent;-all obligations,whether by statu~e or agreement they are designated as tax free,of the United States,or any state,or political subdivision thereof,or of any foreign country,which are owned at the time of death;all wearing apparel,jewel~Y;silverware,pic- tures,books,works of art,household furniture,horses,carriages,automobiles,boats,"and any and all other personal chattels of whatsoever kind or nature,left bydecedent,together with the fairly estimated market value thereof;all bonds and mortgae:es held by decedent and of all claims due and owing decedent at the time of death,and all promissory notes or other instruments in writing for the payment of money of which decedent died possessed,of whatsoever nature,with interest thereon,if any,giving the face value and estimated fair market value thereof,and if such estimated fair market value be less than the face value,it sets forth briefly the reasons for such depreciation-as to each item;all moneys payable to the estate from life insurance policies carried by decedent;all annuity and endowment contracts the proceeds of which were payable upon the death of the decedent;and all the corporate stocks and dividends due thereon and unpaid as of the date of death,bonds and accrued interest thereon to the date of dece- dent's death and other investment securities owned by the decedent at the time of death,with the market value thereof at such time. Subscribed and sworn to before me this . /:,,1-)~~70...........................................................d~Y of .y.~;;.,,19 .. ;;.i~~~·~~····/;9;t:r::~EliC~j:>, .. 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 business as may be pertinent to a fair and just appraisal of the decedent's interest therein must be submitted.·It should also set forth in itemized form,together with the fair market value thereof,any other property owned or bequeathed by the decedent at the time of de~th.. The Schedule C attached hereto and made part hereof sets forth a true an'swer to each inquiry contained therein and in the case of transfers ofproperty,real or personal,within two years of decedent's death,in contemplation of decedent's death,or intended to take effect in possession or 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 transferee and all other facts of a pertinent nature regarding said transfer~.In the case.of transfers intended to take effect in possession or enjoyment at or after death,there is also attached to the schedule a copy of the deed,trust agreement or other instrument creating the trust.TherR is also set forth in said schedule a list of all property,real and personal,with its value,which pa~ses at decedent's death by virtue of the exercise by decedent,either individually,orjointly with another,or any power of appoint- ment vested in decedent,either individually or jointly,by the will,deed,or other instrument of another, with a copy of the instrument creating such power attached to the schedule. That Schedule D attached hereto and made part hereof sets forth the names and addresses of all persons beneficially interested in this estate at the time of decedent's death,the nature of their res- pective interests,their relationship,if any,to the decedent,together with the ages at the time of decedent's death of all minors,annuitants and 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,andthe 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 record 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 unpaid at time of ~.death;taxes accrued chargeable for period prior to decedent's death (except.those allowed under Section 651 of the Inheritance and Estate Tax Act);together with a statement of collateral pledged for obliga- tions,if any.It is agreed that the fiduciary will present proof of said claimed obligations upon re- quest,that if the amount actually paid in settlement of any fee,commission or debt is less than the estimated amount claiming and allowed,that the same will be reported to the 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","C","E",and "F"as directed therein,. have been carried forward and properly registered in the Summary. m/~~. .......J?:~Q.•.....;e.Q~J..2.9.~,. (Street Number) Donora,Penna.15033.................................................................................................................................... (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. ~,."'_.,-=~-"'="=-~--~~=~,~~,~-~","~~----,---~--_~~;-~,."c_.'"1ijWA&4.Sib!!&!!iP --pas ------~-9""'"'" ...,/".,,- I I ~-~~------~~"~~ , ~"""""""-~----'"'=-----_.._-_.----'=='''''-"''''''''''''''-----_._----''".,,--~~~-_._~..._~~-''.,~~_.,~=~._.._~--.._-~"~~~-----~l '. I> ; '-- ~ ~ _-",_M_.__.~_ No.L2J-of 1954 In re: E state of IRENE M.STIEHM, deceased. b -/7.S~C~~,jlA/~~~a;c)~.-r PETITION FOR AUTHORITY TO COMPROMISE UNDER SEC- TION 513 of FIDUCIARIES ACT OF 1949 ANDERSON AND ANDERSON ATTORNEYS AT LAW DONORA,PA. /00-;)-CY' -' IN THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNSYLVANIA. l In r e: Estate of IRENE M.STIEHM1 deceased. ( ) ( ) NO.~of 1954.~. PETITION FOR AUTHORITY TO COMPROMISE UNDER SECTION 513 OF FIDUCIARIES ACT OF 1949 To the Honorable Dwight M.Anderson,President Judge of said Court: The petition of LouisJ.Stiehm respectfully represents: 1.That your petitioner is the duly acting Executor of the Estate of Irene M.Stiehml by her Last Will and Testament duly probated in the Register of Wills'Office of Washington CountYI Pennsylvania,on the 18th day of Junel 1953,copy of which Will is hereto attached and marked "Exhibit A". 2.That Irene M.Stiehm died on the 21st day of MaYI 19531 leaving to survive her as her only heirs-at-law and sole beneficiaries under her Will, her husbandl John F.Stiehm,and two children,LouisJ.Stiehm,your peti- tioner;and Leona M.Stiehm,both of whom are sui juris. 3.That by paragraph marked "Fourth"of said Will,the said Irene M. Stiehm bequestsl inter alia,"all the restl residue and remainder of my estate" to her husbandl John F.Stiehm,conditioned upon the said John F.Stiehm re- maining a widower 1 otherwise said residue goes to the said Irene M.Stiehm's two children.to wit.Louis J.Stiehm and Leona M.Stiehm. 4.That said John F.Stiehm had indicated that he was dissatisfied with conditions imposed upon his .benefits under said Will and has proposed to file an election to take against said Will but has offered to foreg,o-such right of election provided he received for the balance of his life.regardless of whether he remarried.all dividends and other income produced by residue of his wife's estate.with vested remainder in his son and daughter. 5.That your petitioner and his sister.subject to approval of the court. hC\.ve agreed in writing to such compromise with their father.a copy of said agreement being attached hereto and made a part hereof and marked "Exhibit B". 6.That for his protection.pending approval by the court of said pro- posed compromise.the said John F.Stiehm has filed with the proper persons his election to take against said Will and has also authorized the withdrawal of said election at the audit of the estate if the compromise is approved. 7.That your petitioner is advised that said proposed compromise is leg,ally proper and believes it as nearly in keeping with the desire of the dece- dent.in view of surviving husband's legal rights.as is possible. 8.Your petitioner therefore respectfully prays this court to approve said compromise and to make distribution of residue of decedent's estate in conformity therewith.And he will ever pray.etc. .',, State of Pennsylvania ( S5. county of Washington ) Before mel a Notary Public in and for said County and statel personally appeared LOUIS J.STIEHMI whol being duly sworn according to lawI deposes and says that he is the petitioner named in the foregoing petition and that the statements therein averred are true and correct. Notary Public MY COMMISSION EXPIRE.S -IEE6RUARY 24l 1gSS ....; AGREEMENT THIS AGREEMENT,entered into,in duplicate,between LOUIS J. STIEHM,as Executor of the Estate of Irene M.Stiehm,deceased,and LOUIS J.STIEHM and LEONA M.STIEHM,individually,hereinafter called the parties of the first part;and JOHN F.STIEHM,hereinafater-called the party of the second part. WHEREAS,by Will probated,Irene M.Stiehm devised to John F. Stiehm all the rest,residue and remainder of her estate conditioned upon the said John F.Stiehm remaining a widower;and WHEREAS,the estimated value of the gross estate is $26,948.00 and the net estate is $18,000.00;and WHEREAS,John F.Stiehm has indicated that he is not satisfied with the share left him by his wife's Will and might elect to take against the Will;and WHEREAS,the residue of the estate consists entirely of stocks and is considered to be worth approximately $19,733.00;and WHEREAS,the parties have 'reached an agreement and desire to reduce their agreement to writing: NOW,THEREFORE,KNOW ALL MEN BY THESE PRESENTS,that t EXHIBIT A .-,........ c,. John F.Stiehm agrees to accept the dividends from said stocks for the remainder of his natural life regardless of whether or not the said John F. Stiehm remarries,and the executor agrees to pay,or cause to be paid,all dividends to the said John F.Stiehm in consideration of his waiving all rights to take against the estate and under his legacy under said Will. The parties intend to be bound by this agreement and intend that it shall extend to their heirs and assigns forever. "WITNESS our hands and seals this ;.,6 day of February,1954. (Seal) (Seal) Attest:oz:~/~(Seal).n ::~I._/Executor of e estate of Irene M.Stiehm,_~"'-'-"~~""_'""':!:.tl=---e.A--~eceased.~?J~ -Jl..,~~...~~,--%~.--.".,J;t~.,~~.'OC::::'="'=::_----l(Seal) ---~~- EXHIBIT A c o p y LAST WILL AND TESTAMENT _~_I~r_e_n_e_M_._•....;.S:.-t_ie_h_m (SEAL) EXHIBIT B ".." Signedl sealedl published and declared by the above named testatrix as and for her last will and testamentl in the presence of uS 1 whol in her presencel at her requestl and in the presence of each otherl have hereunto sub- scribed our names as attesting witnesses. D.M.Anderson Jr. Anne Verbich EXHIBIT B IN THE ORPHANS'COURT OF WASHINGTON COUNTY1 PENNSYLVANIA. In re:Estate of ( IRENE M"."STIEHM,~No.of 1954. ) Deceased.( DEC R E E AND NOW,April 22nd,1954,the foregoing petition having been presented after consideration thereof,the Court,under and by virtue of the authority conferred by Section 513 of the "Fiduciaries Act of 1949~'hereby approves the compromise recited in such petition,and directs that unless hereafter otherwise ordered by this Court that award of balance for distribu- tion as shown by account in audit to be subsequently held,be awarded in kind to a trustee to be a appointed by this Court,and who will be given authority to carry out the provisions of such compromise. By the Court, i-...l:-~_ COpy OF INVENTORY Notary Publie Frances Stiahm tl Louie J.Stiohm,a/h/a LQuin Stionu}. Louis J.ia.."iehm.a/kInLotdo.S~enm. July 66 Nota.ry Public My comm.oxpi?Qo:t.,1::.\:reh 15,1969 lInUtutnrl1 aub !\ppraistmtnt of the goods and chattels,rights and credits which were of ~~~!.~~.~~~!.~.~.~.~.!.l!:.!.t!!:~~~····~~~~~i..late of _1.?~.~~.~!._ . Washington County,Pa.,taken and made in conformity with the above affidavit. PERSONAL ESTATE •..F t DOLLARS CENTS 120 Shareo Commou·S~ock ..Dr.Peppor Compan,y Amount recoived ~o rooult of l1quidnUon of ~l"t11oS'ehipbusincso of Louia J.Stiobm llltd JoooVb.A.l(uchorc,TE'eClina no K.o.nd S.Al;>pU- nueo Amount recoived.from Ancillary Admlniotrn.trbc.under dec~eQ of Cour.ay Judao·o Court in and for Palm Bench County.:!lodda,No.Z291"Z for one-third intoroot of decedont in partnot'ol;1ip buoinoop of JOfJoph A. I(ucboro.,&:unuol ROOD,nnd Louie J.Stiob,m.Tro.dinz 0.0 North.Palm Eloctronlco,Lal~Pc.l"h.P'loridn Refund 1963 Dividend Poliey 18·927.395 A !::or.n Metropolitan Lifo In.. ouro.nee Compn.1'.l.y TOT.AL REAL ESTATELa... $3,870 00 6,504 00 15 01 $11,8S0 96 FIRST:All that certnin P"J.l"col of land lying in tho aQl'ough of Donora, Waohinl.lton County,Pa••boin6 Lot NO.12.Block No.~O,ly1naoetwoen Lincoln Stroet C.11d Cal.1tnOil."Avcnue~fro~1~ingQu FirlJt Street,4fJ foot. end runn1n8 ooc:tt 1<00 loot.~PQn v/bieb 10 o2."octod a one and onc-bnlf ctory frame hou$n n,l1d ea.-rage <6,500 00 (NOTE:Thio proporty lethe home prop:n:'ty of docedent.and At tbo time of hic de:t:\th waa oubject ,to 0.mortgn80 in lnvor of iMa£"y -0. SUobm Hob·o,on:whica thoro waD a'balnr,co due of '$1,760..00 at decedent's dont~•.Mortga.Ge Boo1t VQl..SOZ'Pago 46.) SECOND:Anundf:viu()(1 ¢l"1o-third into~e~t in and to all that certain pnE'col of land oltunto in tho Borouah of Donorc.o Wo,olUnaton County. PODDoylvania.boillg Lc.ta No.13.14,nnd a.p.i.\7:'t 01 L~tQ No..15 and 16 in Bloch.No.11 of tho Union ItnptrovomCA~Cot.upany's Plan ~i Baia borouch.upon \7hich 10 orocted Q.commorciAl end npartmont bu!1d!n,S, Contd.POGo 2 ,'.COpy OF INVENTORY Notary PubUc Fi'2>..l1ceo Stietu:n. "Louio J ..SUahm.allt/a Louis Stltd'lm.LQuio J.Sttehm,o./le/o,Louis Stiehm My comm.onp!t"co:March 15,1969 July 66 Notary Puhlic CENTSDOLLARS 1Juutufnrtt nub !\pprnistnttnt of the goods and chattels,rights and credits which were !;:SUthUULnu$v J ..SUenln.a/k/a.Louie I·Donol'n,01 _.··.·_···..··· ··········..····__.late of..·..·..···..···········..·····..·············..·········. Was~ington County,Pa.,taken and made in conlormity with the above affidavit. PAGE 2 REAL ESTATE (Catd.) ond doocl"ibod 0.0 fellen-/o:BoCiruling c.t 0.point ct th.e southeast COl'U01" of Fifth Stroot ond Th.ompcon Avonuo in enid p!cu;thonce 1"unn!rJ.g clon3 Fiftb Stroot,S 71 0 52'J1:0.distance of 100 feet to Linden Alley;thence E'wuUnoalona It,;.Q.cl~AUoy,S 180 00'W 0.diotc.J1cO of 89 foot to a poine on tho di.vlc11n6 liAc between 1.oto NOB.16 o.nd 17 in said plnn.tbonco rnnnina o.1on:J onld &vt&tl Uno N 71 0 52'1"1 n d!cto.nco of ~2 .foo~to propof."ty lino now Q~lo~mady of Zoffiro;thence l'unnina u.1onn the prop3Jtty Una not"J or £ot'mody of ZOU!t'Oll N 10°00'E a c:Uatenco of ZS.06 foot to 0.pin in Lot No.15.thOllCO t'l'llmina th.f."ouOb oaid Lot No. 15,N 12°2~t YJ"C dlotouco of 60 foot to n point on tho oeot aida of Thompoon Avonuo;thenco runnina alcms Tliompcon Avenuo,N 18°OU' Ell a dlotnnco of 66.~!j iootto tho plo.co oS boainnL'1!Jo nccordina to cunoy of McD01mld &Bie;lat,Enaineers,dated Octobo:t!).1953. SubJoct to n rigMof WIi'!over that portion of Lot No.16.\n moak. No.11 froZ1th!o O:l Lindon Alley.and cloo tb.o rOBorva.tion aeoet fQrth in doed from Pncl.l.A'.ac~et a1.to Marl'''Zoffi:'o ot n1..da.ted Nov,,;;t:li;cr 30,1953.00 ..cco;rdod in Deed Boolt Voi-.683 1'o,go 360 5,000 00 (NOTE:At timo of docedcntto death thio pl"Oporty VJl'I.D subject to 0- moft3e.OO in £'lvo!'ot Charleroi Fcc10rnl ~viniJu and Loan AGsoc. on which thore U'<l~t.'lon due $5,223.S",.'rho Obligation.of.suid do... codent 0Zl GccO"..?nt c£mid mortsano\*J'llo Ala o{$5.223.5~or $1,7.a1.19.) REAL ESTA"rE OU'f$1DE Pl:.:l'U>10YLVANlA. Tho follot"Jina trc~l ontnto oiroc.toQ in Flot:iib \7au.h~1(l attimo of do- cedent'a 4catb in.tho :n,::l.tt~e ¢1.Lou.in .T.Stiohttl und Josoph A.Kucue.",":a. 0.0 tconnto ta conunou: 1.Lo~o 12-.I;:},ant.i 14 in Block A o!VCl'¢)!A1~Etttatoa,Unit.rt. no ~oco1"dodin Off!ca cl ~Clel'k 01 th,*Cil'cuit C(;lurt tar Inuian iUlIor Coun.ty,-li'lortdaD et Pot OOO~t 5 Patto 68. Contd.~Oo 3 ,'. COpy OF INVENTORY Nota.ry Public .~. Not!.\ry Public ,My comm.onpil'lct.l:1v.U:lreh 15,1969 3Juurutnrl1 aub 1\pprai!irmt~~{loods and chattels,rights and credits which were Lema J.CUohm,oiltJo.Louia I DQao~n0/_.late of _. Washington County,Pa.,taken and made in conformity with the above affidavit. PAGE 3 REAL SSTATE OUTS!DL:PI:MNSYLVANIA (Contd..}__._..._...."11(_".,t '"I;.,. a..Lot 3,etoch 3,~bc.otim1 Orovo r:;otctoo 13ubd1vlcicu"'i.CCCO$/ldina to mep iB Plnt Book 5 Pn::;o 85.Public !."ceotdo of Indian Rivet'Co~mtv, Irloridn. (MOTE:Sy proecod1nno in Florida the tit1(,\to decedent-.s one-hAlf tntcroot in tb FloridA two proportion nbovo Ulcntionod.M1'1 now bocomo vonted by l!t'ciJor doed in Frances Stiehm.widQw,and Jcl:m Slalun and Ch.nd~o SUchmt childron of c1cccdottt.o.u teJ.U\nto in comtno:a.J DOLLARS CENTS .'- '-"t~\i1 th:,h,~"iu',,,,'h,t~i.\~\~,'",c\.,Ht:.n"J ~,r~1~';}0g ;,\1 h i!J'i1Hnitrt,q.qA ":un tflt!tJ1:l(i':d~, CHA"".Joa ". " '. .. I ... .~.. J IN THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNSYLVANIA In Re:Estate of IRENE M.STIEHM, Deceased No./9&9 PETITION FOR APPOINTMENT OF SUBSTITUTE TRUSTEE To the Honorable P.Vincent Marinol Judge of said Court: The petition of Frances StiehITl Anders~formerly Frances Stiehm,of Donora;Pennsylvania;respectfully represents: 1.'That she is the administratrix of the Estate of her late husband1 Louis J.Stiehm1 who died intestate on August 8 1 1963,leaving to survive him as his only heirs at law,your petitione:r,and two minor children,John Stiehm and Charles Stiehm.The Mellon National Bank & Trust Company is Guardian of the estates of said minors. 2~The estate of the said Louis J.Stiehm was audited at No. 261 of 1966 A.Ao}and the balance for distribution as then shown by said decree has been distributed as follows:one-third to your petitioner~and one-third thereof to each of said children. 3.The said Louis J.Stiehm was a son of Irene M.Stiehm and the executor of the estate of the said Irene M.Stiehrn,who died testate on May 21,19537 leaving her last will which is of record in Washington County1 Penns ylvania.Under the will of the said Irene M.Stiehm,she bequeathed and devised her residuary estate to her husband,John F. Stiehrrl,conditioned upon hilTl rem.ainillg a widower,otherwise said residuary estate goes to her children,Louis J.Stiehm and Leona M.Stiehml-who is now Leona M.Stiehm Butalla.A photost?tic copy of the last will and testa- ment of the said Irene 1'.1.Stiehm is hereto attached as Exhibit A. 4.Undcr date of February 26~1954,an agreement .was entered into between John F.Stiehm1 husband of Ir:ene M.Stiehm,and her children,wherein the sa.id John F.Stiehm a.greed not to take against the will of Irene M.Stiehm,provided he received the dividends from the stocks in his wifeIS e state during his natural life.This agreement was approved by the Court,as shown by proceedings at No.177 of 1954 O.C., a copy of said proceedings is attached hereto marked Exhibit B. 5.The audit decree in the estate of the said Irene M.Stiehm 1 at No.141-D of 1954 A.A.,a ~opy of which.is attached hereto as Exhibit C,awa.rds the residuary estate of the said Irene M.Stiehm,consisting of stocks in kind to:"Louis J.Stiehm and Leona M.Stiehm Butalla1 as Trustees for John F.Stiehm,life tenant,with remainder over to Louis J. Stiehm,1/2,and Leona M.Stiehm Butalla,1/2,under the terms of the agreement.II 6.The said John F.Stiehm,life tenant,died on November 22,1968,and under the 'Iested remainder in and to said stocks.1 .one-half thereof is now the property of your petitioner and her children,John and Charles Stiehm,and one-half thereof is now the property of Leona M. Stiehm Butalla. 7.That Louis J.Stiehm,during his lifetime,and Leona M. Stiehm Butalla,Trustees,endorsed over and delivered to John F.Stiehm, during his lifetime,all dividend checks received by the Trustees.That since the death of the sp.id Louis J.Stiehm on August 8,1963,your petitioner, as administratrix of the estate of Louis J.Stiehm,and Leona M.Stiehm Butalla;have endorsed over and delivered to the said John F.Stiehm,up to the time of his death,all dividend checks received. 8.That due to the death of John F.Stiehnl on November 22, 1968,it become s neces sary that an account of the Trust Estate be filed, and that distribution of said Trust Estate be made;one-half thereof to the heirs at law of Louis J.Stiehm,and one-half thereof to Leona M.Stiehm Butalla. WHEREFORE,your petitioner respectfully prays that she ~._.,..---_.....~--._.....~-,--'-...."......~-~-,.,...-..~~,.-~.~~-~_........- r,,.-,r •.1 '..:'J ;.1 .':"-""')..j ').'1 1 ..-_'i1':',',' be appointed as Trustee in the place and stead of Louis J.Stiehml in order that she may join with Leona M.Stiehm Butalla,the other Trustee, in filing the account as Trusteesl and make distribution of the Trust Es- tate under authority of your Honorable Court. And your petitioner will ever pray,etc. \.) I •• .:,'/{L'i,' 1 I., I i ,/',../!!:r Ii -.",I.(I,I I ,..~I '{I COMMONWEALTH OF PENNSYLVAN~: ss: COUNTY OF WASHINGTON Frances Stiehm Anders,the petitioner herein,being duly sworn according to lawy deposes and says:that the facts set forth in the foregoing petition are correct and true as she verily believe s, i\j.-' ii,';/ .'j'•;!~/.J ;'I,',;:/,J'1 t..'-'{i I i.'/.['.:,'>"•-1 .----:...-_-----'-_.:........;..,;.......'.-',.,-"-'---'--.:-..:.;-'-:.......:.....:_.....:.....:..:.........:....:.-.~.....' Sworn to and subscribed before me this /«::3'day of January,1969,---=----'---- ---~--_..~-_.----- /.I__......,'L__:?..:.:~._ Not,aT'y Ppblic "--'~ My commission expires:':~)"';'-----------'---"--+--- •.. "......,-.I -.,..'~.,.''-••j .,-"1 IN THE ORPHANSr COURT OF WASHINGTON COUNTY I PENNSYLVANIA In Re:Estate of IRENE M.STIEHM~ Deceased ORDER OF COURT And Now ~to wit~this ",_,-rt.-< I L...._.J ---day of January,1969, it appearing to the Court from the facts set forth in the foregoing petition and the exhibits attached thereto,that Irene M.Stiehrn died te state on May 21..1953,and that the audit decree in her said estate,at No.14:1-D of 1954 A.A.,awarded her residuary estate,consisting of stocks in kind, to Louis J.Stiehrn and Leona M.Stiehm.Butalla,as Trustees for John F. Stiehrn,life tenant;with remainder over to Louis J,Stiehm,1/2,and Leona M.Stiehm Butalla,1/2;and it further appearing that Louis J. Stiehm died intestate on August 8,1963,and that his widow,Frances Stiehm, who is now Frances Stiehm Anders,is the fiduciary of the estate of the said Louis J.Stiehm. It is ordered and decreed that the said France s Stiehm Ander s, fiduciary of the estate of Louis J.Stiehm,deceased,be and hereby is ap- pointed Substitute Trustee in the place and stead of Louis J 0 Stiehrn,with authority to join with Leona M.Stiehm Butalla,the other Trustee,for the purpose of filing the Trustee Account,and make distribution of the Trust Estate upder authority of the Court. ... FIRST AND FINAL ACCOUNT OF TRUSTEES IRENE M.STIEHM ESTATE NO.866 OF 1969 The Orphans'Court of Washington County,Pennsylvania, by audit decree in the Estate of Irene M.Stiehm,at 141-D of 1954, A.A.,awarded residuary estate of Irene M.Stiehm to Louis J.Stiehm and Leona M.Stiehm Butella,as Trustees for John F.Stiehm,life tenant,with remainder over to Louis J.Stiehm,1/2,and Leona M. Stiehm Butalla,1/2,under terms of agreement.Said agreement,filed at No.177 of 1954,provided that all dividends of residue of estate were to be paid to John F.Stiehm for life,with vested remainder to son and daughter,Louis J.Stiehm and Leona M.Stiehm Butalla. Louis J.Stiehm,one of the said Trustee s,died on August 8,1963,and the Orphanst Court at No.54 of 1969,appointed Frances Stiehm Anders,formerly Frances Stiehm,widow of Louis J.Stiehm, substituted trustee for the said Louis J.Stiehm.The acting Trustees are now Frances Stiehm Anders and Leona M.Stiehm Butalla. John F.Stiehm,life tenant,died on November 22,1968. As shown by proceeding in the Orphans'Court of Washington County,Pennsylvania,at No.177 of 1954,the Court approved an agree- ment between John F.Stiehm,husband of Irene M.Stiehm,and Louis J. Stiehm and Leona M.Stiehm Butalla,children of said Irene M.Stiehm,_ which said agreement provided that during the life time of the said John F.Stiehm,he was to receive dividends from the stocks in the said estate for his lifetime,and upon his death the said stocks became the property of the children of the said Irene M.Stiehm,namely,Louis J.Stiehm and Leona M.Stiehm Butalla.As the result of and in conformity with said agreement,Judge Anderson made the following adjudication in the Estate of the said Irene M.Stiehm,as shown by the Schedule of Distribu- I '--- .' -,- t.O oU')...t (""-_I ~;,.....J a..:::.-.J .. ~.:::~~~g -• ,.. t<'_0.. r· ,,--Ii.La ,. 0 ~ ............J,~0 (" Lt r ~.- .'-t·~,_.to';'....J 0 !t....-~ .t"~,~:;;r'" ,,.f..,(/)...::: ~~~:-:t:;c;;5; ~~---LL ;::-:,u::WJ « t'""- t:l:::i;.... i AaM NO.866 of 1969 In Re: TRUST IN ESTATE OF IRENE M.STIEHM,DEC'D INFORMATION RELATING TO CREATION OF TRUST I.Copy of Will of Irene M.Stiehm 2.Petition for Authority to Com- promise. 3.Agreement between heirs of Irene M.Stiehm. 4.Audit Adjudication and Decree in the Estate of Irene M. Stiehm. GEORGE O.FRAZIER ATTORNEY AT LAW DONORA,PENNSYLVANIA ----------------,---_..._------_._-- .~. --.....• tion handed down in said estate at No.141-D of 1954 A.A.: "Louis J.Stiehm and Leona M.Stiehm Butalla,as Trustees for John F.Stiehm,life tenant,with re- mainder over to Louis J.Stiehm,1/2,and Leona M.Stiehm Butalla,1/2,under the terms of agree- ment,balance,including the following assets,held in kind and distributed as such at the values as shown:-19,733.00 100 shares Nash Kelvinator Stock @ 2313.00 36 shares Wheeling Dollar Savings & Trust Co. 37 shares Wheeling Steel Corp. 25 shares Wheeling Steel Corp.pfd.stock 100 shares General Motors 50 shares Hazel-Atlas Glass 60 shares Johns-Manville 2736.00 1415.25 2118.75 6275.00 975.00 3900.00" Under said adjudication the remainder to Leuis J.Stiehml' 1/2,and Leona M.Stiehm Butalla,1/2,is a vested remainder.Since the said Louis J.Stiehm died intestate on August 8,1963,prior to the death of John F.Stiehm,life tenant,who died on November 22,1968, then upon the death of the said life tenant,the 1/2 interest of Louis J. Stiehm became payable direct to his heirs at law,namely,his widow, who is now Frances Stiehm Anders,and his children,.John Stiehm and Charles Stiehm,minors.Thus"each of the said heirs at law of the said Louis J.Stiehm is entitled to a 1/6 interest in the Irene M.Stiehm Trust. The Mellon National Bank and Trust Company is the acting Guardian of the said John and Charles Stie:hm,minors.See Estate of Annie K. Morrison Johnson Trust,Washington County Reports,Volume 49,Page 204. Since the said Louis J.Stiehm died prior to the death of John F.Stiehm,the life tenant,the said Louis J.Stiehm,at the time of his death on August 8,1963,had no distributable interest under the Trust established under the adjudication of the Irene M.Stiehm Estate,and as the result thereof,no inheritance tax can be due on said Trust Estate in the Estate of the said Louis J.Stiehm,whose e state was settled prior to the death of the death of the life tenant.In other words,the one-half in- terest in remainder became distributable direct to the heirs of the said Louis J.Stiehm,namely,Frances Stiehm Anders,his widow,and John • ~.,", Stiehm and Charles Stiehm,his children.The said distribution is direct from the Estate of Irene M.Stiehm to the heirs of the said Louis J.Stiehm, after the death of the life tenant.There can thus be no inheritance tax due in the Estate ,of Louis J.Stie.hm on the Trust assets in the Irene M.Stie.hm Estate. The inheritance tax was paid on the entire estate of Irene M. Stiehmt including the Trust assets,at the time of the death of the said Irene M.Stiehm,as is shown by the audit adjudication in the said Irene M. Stiehm Estate at No.141-D of 1954 A.A.The full amount of inheritance tax due in the Estate of Louis J.Stiehm was paid as shown by audit adju- dication at No.261 of 1966 A.A. It seems clear that no additional inheritance tax in the Estate of Louis J.Stiehm is due and owing on account of the Trust in the Estate of Irene M.Stiehm"for the reason that no assets of said Trust Estate passed to the said Louis J.Stiehm prior to his death on August 8,1963, since the life tenant,John F.Stiehmt did not die until November 22,1968. Upon the death of said life tenant one-half of the Trust assets passed from the Estate of Irene M.Stiehm direct to the heirs at law of the said Louis J.Stiehm,.namely,his widow,Frances Stiehm,now Frances Stiehm Anders, and his childrenI'John and Charles Stiehm.Since all the inheritance tax due on the Estate of Irene M.Stiehm1 including the Trust assets;!was paid in full,no additional inheritance tax is now due and owing,or can be as- sessed"under the audit proceedings now before the Court in the audit of the Trustees relating to the Irene M.Stiehm Estate Trust. See Darsie1s Estate,354 Pa.540;47 A 2nd 815;and Altemusl Estate,44 D.&C.499. j Form for Guardian or Trustee 'ttitinu §ur Aubit 1In IDl1r (@rpl1ans·Olourt of lIusl1ingtnn arounty l Estate of...~.~~.~~M~§I.I~HM .. ................................................................................................................................. Distribution 01 Trust Eotnte due toFor···· · ·..· ·. deatb of Ufe 'tOne.tlt· · · · ·..;;i~~~:.·i·~~~~~~t~~·t=iif~·t;~~~t·.. Aucllt Decree~rat::~~i:tship..:l~!..~.~J9..~.~. If there have been former accounts ' filed in this estate,list:None In Truot Ea:ttete. Filed at No J'~.~of 1969 . Fiduciary ~~~!.9.~g ~!~bm..And.fllr.O an4 . ..~.~~~.!~!!~~~~~~:r.!".g.QtQ~.O'.. ~la~;p~~~:~~~...~~~t.!...~9..,......~J.~.D..~f...l.9.5~..A A. lTl'aACOO SUO!un Arac!ero appointed subotltute tl'uotee for Louis J.SUebm at No.5~of 1969 Reason for filing this account...~~~!..!.~~~.!!..~~..~.!~~!~~.~~!~~~~!~~.~~~~.f..J'.~§.:. .... All persons having any ~nterest,vested or contingent (including claimants),in the fund now before the Court, with the nature of theIr mterests are.:4 •••.•_.•l..eOtaa M.Stlehm Dutal1a·('"lIZ temnlll4ol.'intereot ~I Frc.nces Stlohm Andoro ..1/6 rOm4lndet bUe..eot John Stlehtn ...1/6 l"emalt1dct lntel"'eot Cbarlee Stietun ..116 remaindor lDtetoot NOTE:Louie J.SUohm,who waG entitled to 112 lIUol'ost in remainder,<lied irlteotnto Oft AU6uot 8,1963.prior to death of We Tenant.leaving to Gurvive hlm,hio widow, Fl'ances Btiehm,who to now Fra.ncoo Stlehm Andero,and John Stlelun and CharteD Stiohm,minor chUdreo. All of said parties have received notice as requir~~.?~the Court Rules except as follows: Notice given to Mellon National BaQ1t and Trust Compo.ny.QuaJ'dlaft of lobn and Chatlos Stlebm,Minora. The fund now before the Court is subject to the following taxes:No tnherttoAce tan duo on Eotate of Irone M.Stlebm.Inhel'ltaQce tau may be duo on Estate of Louin J.Stiehm tor tho Intereot of hio hobo in Trust distribution. Set forth any legal problems requiring adjudication by the Court or difficulties that must be met in distribution: .Tho Truot lnvolved In tbl0 audit wao c:roated under cu'eomenl 'by the heb·o of It'onG M. Stlebm,and.WfioootabUohod by the Ol'phQlle'Court of WasblftgtonCounty by audltadJud!cation at No.l~l.D of 1954 A.A.Tho cireumotQnceo undor which satd Trust wac created is obowft by the following dOCUII'lQllto.copleD of which are IUod herewith:wm of Irene M~Btl-ohm: Ass-eement of hell'O of !rollo M.SUebm.:Approvol of cOlllpromloe agreoment by the Cou~t, and Auc:Ut AdJudlcaUoa at No.l~l.D of 195~A.A. Soe amlomont relatbls to Ol'dd Truot .£otate and circumat&ncoQre1atlns to dlotrlbutloD. attc.chod hezoGto...,-~ Balance for distribution per account,Principal $.. ~ Additional debits not shown in account: (Indicate whether income or principal) Additional credits not shown in account: (Indicate whether income or principal) Income Total additional debits $. $.. Balance for distribution Total additional credits $.. Principal $.. Income $. Total $.. If the balance for distribution is not in cash,list items held in kind with carrying value Idesignated,and if this is a distribution account,file elections to take in kind for all items so listed: Caoh )00 Sht't.res ..Common ..Qenoro.lMotoro (Oa '/4} J4 Sha,os ..c;oftlmon ..Contlne1\ta1 Can (6(,3/4) 3al Sha.reo·"Commcm ..Ao1erlcu Motoro (14 3/4) 25 SbGreo ..Pl1elol'rod.WtlcoUatJ Stool Corp.(80) 41 ShaI'OO •Common ..W.bec1ina Steel Corp.(28 liS), 14 Share...Capital ..Wheeltna Do1la..~v1ftB8 tb Truot (51) 240 Shnl'eo ..Common ..Johrlo ...ManvUle (Bee 9010\7) I 'total Q 24,825.00 2.201.50 (\,·')<!;.15 2,000.00 1,153.12 3.11t6.00 9,390.00.. ,.. ..." NOTE::Johna-MO:Ovt11o cledQ.red So two fo.,0110 DtOc1r.opUt on.MQrcb 31.1969, tbuo lncl"OQ.oiAs Qumbor of aMl'oolltom 110 to 1-60• Set forth accountants suggestion as to manner and form of distribution to be made,awards to be stated in pro- portions unless specific amounts or items are designated by instrument under which estate is being distributed: TO Leona M.Stlebm Butalla ..lIZ.lncludlftaotocko to be taken In ld.nd 4S shown by olotUon fUodherewUb. TO Vrancos Btiebm AnderG ...1/6.lnclucUng otodto to be tattOD in hind asohoWft by olection tUed herowith.oubJoct to po.ymont 011/3 oIlnherttance taltOf)In the eotato ot Louio J.Stlobmo 11 any ouch toneD be duo and payable. TO Mellon NatlOlltfJ BnDk and Truot Co..Quol'dinQ ot ealato Of JOM Stiohrn.MInor ..1/6.lnc1udiDS alocks to be telton in ldad 1)8 ohot'$ by election lUed horewitb.DubJect to pQym3nt 011/'of inberltc.nco ltUtea ttl tho oolate 01.Loulo J.Stiobm.if blly ouch temes be duo Bnd PGyablo. TO MoUon NCltloMl Banh and Truot Co••QuQrdian of Golate of Chadeo Stiehm.Minor ..1/6.includinG stocks to betaken in hind aoohown by olection fUod horewith.GubJec:t to po.ymentol lIS of inbol'lUnco toJtoo in the estate of J.,oUS$J.Stlobm.if any ouch tauoo ~due andpayab!o. ;1 ~ .,. .." .'. oJ '. ! . COUNTY OF WASHINGTON, COMMONWEALTH OF PENNSYi..VANIA, The above named Fiduciary or representative thereof, being duly ~!t.~,,~doth depose and say that the facts set forth in the foregoing petition are true to the best of.....J~.~"knowledge and belief. .....~~~!.~to and subscribed before me This day of..J~~P.1.~.~".~l 96..9... Signature of Officer .. Title of Officer ~~~~.v.:..~~~!~. Office expires . And your petitioner will ever pray,etc. ..., \....\I E'0r'l '".. , If'''J.r,':r.5"•L·t.J Ai'111J:54 11 'rUtinn ~ur l\ultit IN THE ORPI-IANS'COURT OF WASHINGTON COUNTY 'f '. '.·"0. rI,. I''. I RUSSELL ttARINOREGISTEROFWILLS ~. , FORM USED FOR GUARDIAN-INCOMPETENTS -OR TRUSTEES No J~.~.~of 19t9 .. ESTATE OF 1RE:,tiE M ST.lEHM . FOR.....~~~...~~~~i.~t~9.P ..~~.~..tQ...4.o.ath... of Life Teuant minor-incompetent-life tenant Counsel for the accountant shall submit herewith the following,if pertinent: 1.Will or trust instrument-attested. 2.Inventory. s.Signed elections of items to be taken in kind- if distribution account. 4.Stipulation or certificate by minor approving account. 5.Praecipe for those represented. 6.Brief-for any question of law raised. BARNA and BARNA GEO.O.FRAZIER Counsel for accountant. ~2 \ ,,,., t, ., I do certify that I have given lega,!notice 'to all persons concerned of the filing of the within account in the manner prescribed by Statute and Rule of Court,as evidenced by proofs '.I 3-{,?-:-bOD .thereof filed to No..~...-U-.wnrr:l:'~~:~nd oHidal seal thiS.m.?(S:m:..:.m. day of...·.·\C.:::~6'J.....~·....:.··....:..~....19b.'l........~CJt~~. Register of Wills ..........I-<!o 0 ~::l <1l0..... Q 10 ~~::l 4'j\ill tgi ~0 0i:-f ~'r-~..<:1 ~t.l.....t.l~.-~.lo'.'20 0 <l1~,.)1 ~0"-~.~,*:.....:~~~:I-<I-<:ill 0 02!0 ~ '69 Jill "Pll 2 2$,~ls&k .)~.~'0 ill C ~~I-<:E tU 0 N..... 10.0 .....t:~'<r;<l1 RU:;S ELL "'R'NQ 1ri1 ~f'j;'\-~l:tl 1'0 f......'~REG1STEt::t OF \"Il'S ~<r;~l f L.'",,:<1l pq \•.•;0....WASHINGTON CO ••PA.I-<ill e:::l ~.....rn '611 Z p::;ill <r;ill ~~-..<:1 I-<~~.....~~H0~.~N~0 '0 -....Q t.l ~;;2 .A~.,,;I-<<r;<l1 0 ,pq ~M ~ ~55: ; '0W ! rJ)·.-li tU ::li W +J:o rJ): W w!e:::l 0:I'<.;o ....; ~~~:<l1~~:E-<HH:w.E-t H ri1 00 00:..'~t-:>: ~oo!ZH~~!p::;0: H Hi Wa'shington County,ss: The within named Accountant being duly sworn according to law,depose S and say S that the above account t t d ' t .d ..she"'I b "Sass a e IS rue an correct as ven y e leve,• d~y of ~J.~!-y 19..R.9 . ./J.,.£~'L..........~~. •CONSTANCE l.RISKEY,Notary Pub'c Donora,Washinaton Co P~_,a. My Commission Expires April 13,1970 Sworn and subscribed.before me thiS.~....!t!!..... STATE OF PENNSYLVANIA, WASHINGTON COUNTY, ~~':~ \i ~! ~ ciZ L' ........' ". "" ",-'.~- //1 -)d d'";/'/'a.j.:oolsa S!Yol U!uO!olnq!JolS!p Ja OJ au!wJa~,ap 00l paolsanbaJ All np:>adsaJ S!olJnO)ay.l IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION IN RE:)) ESTATE OF IRENE M.STIEHM,) Deceased.~M.1(,t -f,//f ) LOUIS J.STIEHM,)) cestui que trust.) FIRST AND FINAL ACCOUNT OF TRUSTEES The Orphans'Court of Washington County,Pennsylvania,by audit decree at 141-D of 1954,A.A.,awarded residuary estate of Irene M.Stiehm to Louis J.Stiehm and Leona M.Stiehm Buta11a, as Trustees for John F.Stiehm,life tenant,with remainder over to Louis J.Stiehm,1/2,and Leona M.Stiehm Buta11a,1/2,under terms of agreement.Said agreement,filed at No.177 of 1954, provided that all dividends of residue of estate were to be paid to John F.Stiehm for life,with vested remainder to son and daughter,Louis J.Stiehm and Leona M.Stiehm Buta11a. Louis J.Stiehm,one of the said Trustees,died on August 8, 1963,and the Orphans'Court at No.54 of 1969,appointed Frances Stiehm Anders,formerly Frances Stiehm,widow of Louis J.Stiehm, substituted trustee for the said Louis J.Stiehm..The acting Trustees are now Frances Stiehm Anders and Leona M.Stiehm Buta11 . John F.Stiehm,life tenant,died on November 22,1968. Schedule "A" Principal-Personalty : Receipts. Disbursements Balance. Schedule liB" Income-Personalty Receipts. Disbursements Balance. $49,892.72 "1,114.25 $48,778.47 }I,giLl 3 $1,ayi'.35 1,stYil.35 $0.00 (Net balance for distribution,see page 2) Net B~lance for Distribution 300 shares Common -General Motors Corp.(82 3/4).$24,825.00 34 shares Common -Continental Can Corp.(64 3/4).2,201.50 321 shares Common -American Motors Corp.(14 3/4)4,734.75 25 shares Preferred -Wheeling Steel Corp.(80).2,000.00 41 shares Common -Wheeling Steel Corp.(28 1/8)1,153.12 74 shares Capital -Wheeling Dollar Savings &Trust Co.(51).. . . . ......3,774.00 120 shares Common -Johns-Manville (78 1/4). Cash ... Total.. Note: 9,390.00 700.10 $48,778.47 Since the date of death of John F.Stiehm,the following merger and stock split occurred which changes the assets held in kind as of date of death of cestui que trust: 1.Johns-Manville Corp.declared a two for one stock split on March 31,1969,thus increasing total number of shares from 12 to 240 shares. 2.Wheeling Steel Corp.merged with Pittsburgh Steel Corp. on December 5,1968,with the new name of the corporation being Wheeling-Pittsburgh Steel Corporation. 2 " .' IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION IN RE:)) ESTATE OF IRENE M.STIEHM,) )/l ~. _(J-/.~..../bj'/7Deceased.)/14 cc/'7'VI ) LOUIS J.STIEHM,~ cestui que trust.) FIRST AND FINAL ACCOUNT OF TRUSTEES The Orphans'Court of Washington County,Pennsylvania,by audit decree at l4l-D of 1954,A.A.,awarded residuary estate of Irene M.Stiehm to Louis J.Stiehm and Leona M.Stiehm Butalla, as Trustees for John F.Stiehm,life tenant,with remBinder over to Louis J.Stiehm,1/2,and Leona M.Stiehm Butalla,1/2,under terms of agreement.Said agreement,filed at No.177 of 1954, provided that all dividends of residue of estate were to be paid to John F.Stiehm for life,with vested remainder to son and daughter,Louis J.Stiehm and Leona M.Stiehm Butalla. Louis J.Stiehm,one of the said Trustees,died on August 8, 1963,and the Orphans'Court at No.54 of 1969,appointed Frances Stiehm Anders,formerly Frances Stiehm,widow of Louis J.Stiehm, substituted trustee for the said Louis J.Stiehm.The acting Trustees are now Frances Stiehm Anders and Leona M.Stiehm Butall John F.Stiehm,life tenant,died on November 22,1968. Schedule "A" Principal-Personalty : Receipts. Disbursements Balance. Schedule "B" Income-Personalty Receipts. Disbursements Balance. $49,892.72 ,1,114.25 $48,778.47 }/,g/I/3 $1,8$'.35 1,slyU.35 $0.00 (Net balance for distribution,see page 2) The within named Accountant being duly sworn according to law,depose S and say S that the above,account t t d 't .d .she "'I b I'sas5a e IS rue an correct as ven y e leve,• d~y of J.41y 19..R.9 . .'/J",.£JJ'I...........~~. .CONSTANCE L RISKEY,Notary Publ c Donora,WashinQton Co.,Pa. My Commission Expires April '3,"970 .- " 'Vd "00 N018NltIS'VA\ SlllNi .:10 H31SID3tJ Okl I \''t1 "I ~,'1 .,.-,S'In \1l't-i<JV~I ~:j a 91 ,2 I~d EI UVl~OL " 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 evidenced by proofs thereof filed to No..~.3i?.r-:::h9..Q ...-U .Witlt::,~a:~and official seal this....P{S:m.n:m. day Of.....•~c:.=~(T ··;19b.1... ........~9Ji~!W}~. Register of Wills ..I,'•.\ ~55: Walshington COUnty,55: Sworn and subscribed,before me thiS.:..../t!5...... STATE OF PENNSYLVANIA, WASHINGTON COUNTY, \.\ '-\).;~~...,..., 0\,I-< 1 0 0 i=l::l oj ~~'l(".:0 ..., "'0 Q ~i=lg~~tg!0 ;::lOJv.\Q)Cl 0 'rol! <:),.<:I ".':q...{<:)00 <:)l\,F[~I'"""0,...,-2~~<:)m ::l:-1 j,,...,....'0 -1"~0 ~OJ ~:t6.......~--..., :I-<~I-<~0 001 $-I,2i[5 Cl 0~OJ OJ,OJ!'69 JUL "Pil 2 2$~\s\':1X.!=l OJ "'0:l..J J1~"'0 (]j ~:~¢:1 ~~0 -i ......<J:;j :i;:;m 0 N...,to~~~1 .0 ...,t81:~'<J:;-1 \ -1~~,"C,RUSS::LL •.,R"IQ lri1 ~E-<H Hi OJ:"1,1.\d N I'dUlE-l H 'rol!_oil......,REGiSrC:H r to W1LLS i=l <J:;~~1 riloo (0)..~:"It'oj ~~i 00:;,WASHINGTON CO ••PA.I-<\ (]j ~..;00,...,!=l~001 '"~1-)1 ::f..'bi>Z ~$-I!OJ!(]j <J:; ~CI.li Q)~~-~i 0:.<:I I-<~Z H ~!~...,~~Hga::>'OJ!m,0 ~.i=l Ni=l 001::l:$-I:'d ~<:)<J:;,p0HHiof~i i=l ~I-<<J:;~Z -1 0 ~~,..,~ -..."•~..01' ,~. .~----, The Court is respectfuIly requested to determine ,proper distributiont __this e~ate.# " J _,:\,1'- .' .:.. '\ll'illl/III, \',",'1,# \'\r J........,;..i '""....•,'y ../':~~"""......,',."~~....~.'.'"",I··fl."()-;; ........~~....'.."'/....~t...."._....... ......,....~.~-"':: 0...;.:::,,;::. -c .l......~..~-l"J ?_'• ...1...../•~"'I ~,'".. " ! 'O'1"'..'"../")~~II .'..)........,.-!-I".'".~Ie '-:,',.,'"'·"""t ",11 " ~ 9,390.00 $48,078.37 ." 74 shares Wheeling Dollar Savings &Trust Co.,Capital @ 51 $3,774.00 120 shares Johns-Manville Corp. Com.@ 78 1/'4 Less:Value at inception of trust appreciation Transfer: Amount transferred from Income-Personalty Account for distribution Disbursements 19,733.00 $28,345.37 1,814.35 $49,892.72 Barna &Barna,Costs advanced,filing Account,and Notary Public Barna &Barna and George o.Frazier, Attorney fees for appointment of substitute Trustee Barna &Barna and George o.Frazier, Attorney fees for Trustees 5. $17.00 100.00 997.25 $1,114.25 " ,~. SCHEDULE HB" Income -Personalty Receipts Dividends: Continental Can Corp. 34 shares paid 12/16/68 @ .55 34 shares paid 3/5/69 @ .55 34 shares paid 6/6/69 @ .55 General Motors Corp. 300 shares paid 12/10/68 @ 1.50 300 shares paid 3/10/69 @ .85 300 shares paid 6/10/69 @ .85 300 shares paid 6/10/69 @ .25 American Motors Corp. 321 shares Wheeling-Pittsburgh Steel Corp., 25 shares paid 1/1/69 @ 10.623 25 shares paid 4/1/69 @ 1.25 25 shares paid 7/7/69 @ 1.25 $L~50.00 255.00 255.00 75.00 $1,035.00 $18.70 18.70 18.70 56.10 $0.00 0.00 Pfd.no par $265.75 31.25 31.25 Wheeling-Pittsburgh Steel Corp.Com. Wheeling Dollar Savings &Trust Co. 74 shares paid 1/1/69 @ 1.00 74 shares paid 4/1/69 @ .75 74 shares paid 7/1/69 @ .75 Johns-Manville Corp. 120 shares paid 12/10/68 @ .55 120 shares paid 3/10/69 @ .60 240 shares paid 6/10/69 @ .30 Disbursements Transfer to Principal-Personalty 6. 328.25 $0.00 0.00 $74.00 55.50 55.50 185.00 $66.00 72.00 72.00 210.00 $1,814.35 $1,814.35 STATE OF PENNSYLVANIA, WASHINGTON COUNTY,~55: The within named Accountant being duly sworn according to law,depose and say that the above.account as stated is true and correct as verily believe, Sworn and subscribed before me thiS..2~..~.... day of ._...._..__-.~_19_:~L.. __.__~._...(h~_..~. STEPHANA UONACK,Notary PubliC Donora,Washington Cl)unty,pa., My Commission Ellplrea Jan.29,1973 Wa'shington 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 Sta'tute and Rule of Court,as evidenced by proofs thereof filed to No.....__..._. Witness my hand and official 'Seal this .._. day of __._19 .. Register of Wills ...+->+->0 ....~ +->::l 0 oj0+->~0 ~::l 0 ::l0Q)0C)~...C)C)+->0 C)~0 ~+->,!<I ........'d Q)0 Q)....... +->0 >.~Q)0 (])r:r.00 '0 ~Q)....0 ....iE 0 N""..., r;i1 0 ...,t...,~Eo<~~~::l r;i1 Eo<0w.C)'dC)~r;i1 oj oj ~....;§>:i Q)...,..., .~.~.9 00...,'MojQ)0 Q)S ~...,~....i!:...,CI=i0~~0 'd C) ~ci .... Z ~0.-I ... ...' J ;, ... .' \ --_..- ,. The Court is respectfu Ily requested to determine proper distribution in this estate. Counsel for Accountant ·1 FIRST AND FINAL ACCOUNT OF TRUSTEES IRENE M.STIEHM ESTATE NO.866 OF 1969 The Orphans!Court of Washington County,Pennsylvania, by audit decree at 141-D of 1954,A.A.,awarded residuary estate of Irene M.Stiehm to Louis J.Stiehm and Leona M.Stiehm Butella,as Trustees for John F.Stiehm,life tenant,with remainder over to Louis J.Stiehm,1/2,and LeonaM.Stiehm Butalla,1/2,under terms of agreement.Said agreement,filed at No.177 of 1954,provided that all dividends of residue of estate were to be paid to John F.Stiehm for life, with.vested remainder to son and daughter,Louis J.Stiehm and Leona M.Stiehm Butalla. Loui s J.'Stiehm,one of the said Trustee s,died on August 8,1963,and the Orphans!Court at No.54 of 1969,appointed Frances Stiehm Anders,formerly Frances Stiehm,widow of Louis J.Stiehm, substituted trustee for the said Louis J.Stiehm.The acting Trustees are now Frances Stie.hm Anders and Leona M.Stiehm Butalla. John F.Stiehm,life tenant,died on November 22,1968. As shown by proceeding in the Orphans'Court of Washington County,Pennsylvania,at No.177 of 1954,the Court approved an agree- ment between John F.Stiehm,husband of Irene M.Stiehm,and Louis J. Stiehm and Leona M.Stiehm Butalla,children of said Irene M.Stiehm, which said agreement provided that during the life time of the said John F.Stiehm,he was to receive dividends from the stocks in the said estate for his lifetime,and upon his death the said stocks became the property of the children of the said Irene M.Stiehm,namely,Louis J.Stiehm and Leona M.Stiehm Butalla.As the result of and in comformity with said agreement,Judge Anderson made the following adjudication in the Estate of the said Irene M.Stiehm,as shown by the Schedule of Di.stribu- tion handed down in said estate at No.141-D of 1954 A.A.: '. .' "Louis J.StiehIn and Leona M.Stiehm Butalla,as Trustees for John F.Stiehm,life tenant~with re- mainder over to Louis J.Stiehm;l.1/2,and Leona M.Stiehm Butalla,1/2,under the terms of agree- ment,balance,including the following assets,held in kind and distributed as such at the values as shown:-19,733.00 100 shares Nash Kelvinator Stock @ 36 shares Wheeling Dollar Savings &: Trust Co. 37 shares Wheeling Steel Corp. 25 shares Wheeling Steel Corp.pfd.stock 100 shares General Motors 50 shares Hazel-Atlas Glass 60 shares Johns-Manville 2313.00 2736.00 1415.25 2118.75 6275.00 975.00 3900.00" Under the said adjudication the remainder to Louis J.Stiehm, 1/2,and Leona M.Stiehm Butalla,1/2,is a vested remainder.It,there- fore,follows that upon the death of John F.Stiehm,life tenant,the said vested remainder became the property of Louis J.Stiehm and Leona M. Stie.hm Butalla.Since the said Louis J.Stiehm died intestate on August 8, 1963,leaving to survive him,his widow,Frances Stiehrn,now Frances Stiehm Anders,and two minor children,John Stiehm and Charles Stiehm, as his only heirs at law,the said Frances Stiehm Anders,John Stiehrn, and Charles Stiehm,are each entitled to distribution of one-third of the one-half share of the vested remainder,which became distributable to them due to the death of the life tenant,John F.Stiehm,on November 22, 1968.The Mellon National Bank and Trust Company is the acting guardian of John and Charles Stiehm,minors. The estate of Louis J.Stiehm,who died intestate on August 8, ~1963,was ~EiiI;e:1&d by the Orphans'Court of Washington County,Pa."on October 31,1966"at No.261 of 1966 A.A.,after proper notice as to creditors. All debts and obligations of the estate were paid in full,and distribution of said estate was made in accordance with the Schedule of Distribution. Since the life tenant under the Trust created in the Estate of Irene M.Stiehm was then living,the vested remainder of the said Louis J. Stiehm was not included as part of the assets of the Estate of the said Louis J.Stiehm at the time of his death,but is now being administered in the Trust Estate established in the Estate of the said Irene M.Stiehm.No in- heritance tax was paid in the Estate of Louis J.Stiehm on his vested re- mainder in the Trust.It,therefore,may be that such inheritance tax may be due and owing. It is,therefore,suggested that distribution in the Trust Es- tate,now before the Court,be awarded as follows: TO Leona M.Stiehm Butalla 1/2"including stocks to be taken in kind as shown by election filed herewith. TO Frances Stiehm Anders -1/6,including stocks to be taken in kind as shown by election filed herewith1 subject to pay- ment of 1/3 of inheritance taxes in the estate of Louis J. Stiehm1 if any such taxes be due and payable. TO Mellon National Bank and Trust CO.;I Guardian of estate of John Stiehm1 Minor 1/6i/i including stocks to be taken in kind as shown by election filed herewith"subject to pay- ment of 1/3 of inheritance taxes in the estate of Louis J. Stiehm,if any such taxes be due and payable. TO Mellon National Bank and Trust Co.I Guardian of estate of Charles Stiehm,Minor 1/6,including stocks to be taken in kind as shown by election filed herewith,subject to pay- ment of 1/3 of inheritance taxes in the estate of Louis J. Stiehm,if any such taxes be due and payable. \. AGREEMENT THIS AGREEMENT,entered into,in duplicate,between LOUIS J. STIEHM,-as Executor of the Estate of Irene M.Stiehm,deceased,and LOUIS J.STIEHM and LEONA M.STIEHM,individually,hereinafter called the parties of the first part;and JOHN F.STIEHM,hereinafatercalled the party of the second part. WHEREAS,byVill probated,Irene M.Stiehm devised to John F. Stiehm all the rest,residue and remainder of her estate conditioned upon the said John F.Stiehm remaining a widower;and WHEREAS,the estimated value of the gross estate is $26,948.00 and the net estate is $18,000.00;and WHEREAS,John F.Stiehm has indicated that he is not satisfied with the share left him by his wife's Will and might elect to take against the Will;and WHEREAS,the residue of the estate consists entirely of stocks and is considered to he worth approximately $19,733.00;and WHEREAS,the parties have reached an agreement and desire to reduce their agreement to writing: NOW,THEREFORE,KNO\V ALL MEN BY THESE PRESENTS,that EXHIBIT A \ J .,... I ! \ l j ; i ' ,f[) ~,1 t \1 \ ; .j . I I "0 John F.Stiehm agrees to accept the dividends from said stocks for the remainder of his natural life regardless of whether or not the said John F. Stiehm remarries}and the executor agrees to pay,or cause to be paid}aU dividends to the said John F.Stiehm in consideration of his waiving all rights to take against the estate and under his legacy under said Will. The parties intend to be bound by this agreement and intend that it shall extend to their heirs and assigns forever. H WITNESS our hands and seals this J--6 day of February,1954. (Seal) (Seal) EXffiBITA oj °1 IN THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNSYLVANIA. In re:Estate of , IRENE MO.STIEHIvt Deceased. ( 1 ) ( No.of 1954.---,---,- DEC R E E AND NOW,April 22nd,1954,the foregoing petition having been presented after consideration thereof,the Court,under and by virtue of the authority conferred by Section 513 of the "Fiduciaries Act of 1949~'hereby approves the compromise recited in such petition,and directs that unless hereafter otherwise ordered by this Court that award of balance for distribu- tion as shown by account in audit to be subsequently held,be awarded in kind to a trustee to be a appointed by this Court,and who will be given authority to carry out the provisions of such compromise. By the Court, ~._..--.."·.0·_~.-.._'...-.~_.,__...~......,-_._._....~".' I'f, i' ,., IN THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNSYLVANIA. In r e: Estate of IRENE M.STIEHM, deceased. ( ) No.I '11 of 1954. (I /' ) PETITION FOR AUTHORITY TO COMPROMISE UNDER SECTION 513 OF FIDUCIARIES ACT OF 1949 To the Honorable Dwight M.Anderson,President Judge of said Court: The petition of Louis J.Stiehm respectfully represents: 1.That your petitioner is the duly acting Executor of the Estate of Irene M.Stiehm,by her Last Will and Testament duly probated in the Register of Wills'Office of Washington County,Pennsylvania,on the 18th day of June, 1953,copy of which Will is hereto attached and marked "Exhibit A P • 2.That Irene M.Stiehm died on the 21st day of May,1953,leaving to survive her as her only heirs-at-law and sole beneficiaries under her Will, her husband,John F.Stiehm,and two children,Louis J.Stiehm,your peti- tionel;and Leona M.Stiehm,both of whom are sui juris. 3.,That by paragraph marked "Fourth"of said Will,the said Irene M. Stiehm bequests,inter alia,"all the rest,residue and remainder of my estate" to her husband,John F.Stiehm,conditioned upon the said John F.Stiehm re- maining a widower,otherwise said residue goes to the said Irene M.Stiehm's -----~--,-"-...~_.-~.-"'-'"-.~_._-~..-.-----_.._.-,-_.--~ '. two children,to wit,Louis J.Stiehm and Leona M.Stiehm. 4.That said John F.Stiehm had indicated that he was dissatisfied with conditions imposed upon his benefits under said Will and has proposed to file an election to take against said Will but has offered to forego such right J of election provided he received for the balance of his life,regardless of whether he remarried,all dividends and other income produced by residue of 5.That your petitioner and his sister,subject to approval of the court, .have agreed in writing to such compromise with their father,a copy of said agreement being attached hereto and made a part hereof and marked''Exhibit B". 6.That for his protection,pending approval by the court of said pro- .posed compromise,the said John F.Stiehm has filed with the proper persons his election to take against said Will and has also authorized the withdrawal of said election at the audit of the estate if the compromise is approved. 7.That your petitioner is advised that said proposed compromise is legally proper and believes it as nearly in keeping with the desire of the dece- dent,in view of surviving husband's legal rights,as is possible. 8.Your petitioner therefore respectfully prays this court to approve said compromise and to make distribution of residue of decedent's estate in ,conformity therewith.And he will ever pray,etc. v . I., •.,~ • ,. County.of Washington ) State of Pennsylvania ( s s. , ..'I Before me,a Notary Public in and for said County and state, personally appeared LOUIS J.STIEHM,who,being duly sworn according to law,deposes and says that'he is the petitioner named in the foregoing petition and that the statements therein averred are true and correct. Sworn to and subscribed before me \iil •..v ~~-c.I·.1 ,,,' ESTATE OF 'Irene M.Stiehm, .....................J;i.Sl.C..~~.$..~d.,. No JA.l.-::D..,Of...19 5.4 ,A.A. In the matter of the F.i.rs.t and...fin....1:l... Account of .~.l?~~.~~!e.tt.~hm..". .~~.E?~.1J.t..9.:r... AOJUDICATION AND DECREE And now .~.~~~.~.,,19 54 this m'attercame on for hearing; audit and distribution at this session and testimony taken;and thereupon,upon due consideration thereof 'the balance for distribution in the hands of the Accountant is determined to be $20.,.94.8...QO...':,...................and the account is accordingly confirmed;and it is ordered, adjudged and decreed that the said balance be paid out by the Accountant in accordance with the schedule of distribution hereto attached and make a part hereof,unless exceptions hereto be filed sec. reg.or an appeal be taken herefrom sec.leg. ..-6~//J/V'/'/y'1/"--~Ii.......::,;~j-':. .(/ ..------·-----------·.·····------··..--··..·..v·.·--·---··.----.-----. SCHEDULE OF DISTRIBUTION Balance per account . Additional debit asked at audit Balance c . $..1.9.~g.22.~;;0 l248..2Q ' Deduct Clerk's Costs &Receipts . Attorney .~!.>:g.~!~.l?~..~..:~~!l:g.~!~.l?!.>:. "~......, James H.Douglas,Register,transfer iruleritanc~ tax,.$369~90 Interest from 5-21-54 to date 2.02 Louis J ..Stiehm son,specific bequest 'in kind of solitaire diamond ring,wrist watch,and brooch with seven diamonds held in kin dand distributed as such at the ~ppraised value, subject however to the payment to the account- ant of the i~~eritance tax due thereon in the amount of $6.80, Surcharge-Inheritance tax due on above item, 34..0Q 34·0,,00 6.80 $20,202001 $20,208 ..81 Leona M.Stiehm (now Butalla4 daughter,sepcifi( bequest in kind of 1 diamond ring,18 K,White Gold (Platinum)mounting,held in kind and distri- buted as such at the appraised value,subject however to the payment to the accountant of thE inheritance tax due thereon in the auount of $17.50,875000 Surcharge-Inheritance tax due on above item, ';",•.. Contribution for the purpose of maintaining assets of estate in original form, ,I ~Louis J ..Stiehm a nd Leona It.Stiehm Butalla,as Trustees for JaM F.Stiehm,life tanant,with re- mainder ov~r to'Louis J.Stiehm,l,and Leona M. Stiehm Butalla,l under the terms of agreement, balance,including the following assets,held in kim and distributed as such at the values as shown·-,, 381.,69 $19,733.00 1973 -~.00 No balance..," 100 shares Nash Kelvinator Stock @ 2313 ..00 36:shares Wheeling Dollar Savings &Trust Co 37'shares Wheeling Steel Qorp . 25 shares Wheeling Steel Corp pfd.,stock 100 shares General Motors 50 shares Hazel-Atlas Glass 60 shares Johns-Manville 2.736.00l415.2~ 2118.7a5: 6275.0 , 975.09 39000 0 IJ t 'U:No..•..~4l-D....__,Term,195'4.... "---"========;;;;.=.~;;;;.=.-",;:;;--=;;;:;;.•0;;;;;.--~~~----~••~-,-....__.._~-_...~~.., ·1·ln the matter of the Firs t a nd :final t .~' f 6 ",~.,,,, i /;i I.~t,\)t''ii If,'._'"C,>'{~ account of of Estate of Louis J.Stiehm "Executor, Irene M.Stierun, deceased. I'j, "",;I 1-- "I,. ;; ,I i 1 ! ,.;-. ....l\lljul'iiratinuauilittrtt ,,-.:~-, '~,./ ----- r-··"~,_.__~: ~~~.,.... r'- J1, Ii,'~ 1 -..<•....,.....,<,.......,..~ ! .., :'. : .~~,--yt',~ lJn tl1r C0rp~anB f Qtnnrt nf lIaBl1ingtnn Qtnnnty In the matter of the Audit of Account in .J Estate of _IRENE M.STIEHM,Deceased No._~~866 of JOHN F.STIEHM,for cestui que tr st life tenant TO THE AUDITING JUDGE: ,19...6.9-,A. A. Enter__-,o~u=r,--appearance for_..,....=..F-=r~a~n~c=e~s~S~t~i~e~h~m~A~n~dd.:e"'-r~s'---lOad..!n..!.dl>!--=L~e.:1oo!.nU.!dal.-...6M~.__ Stiehm Butalla '~~ep:t.eInb.f~~~_,19-6.9- N.B.-Counsel shall,by separate paper,present a concise statement of each claim,with supporting calculation of any interest claimed.Objections to an account as filed,shall be concisely stated in a separate paper. Council suggesting proper distribution shall file a separate concise state- ment in that regard. No.._866 of ,19...6..9-,A.A. c..o oC/)<!. f"'-I z·.....JO'" c:-.....J • x::0::::;:0 ...c- o«> 0 ::E Lt._0oz. W ("V", __J n:<:> -__'w l- tl.J C> ...-l c:::<.f)l-Z c::e <.f)C/)- x:::".:)<;::I: lL.. c:::> o:::w(J') r-- 0::< "" ;;: In re Andit of Acconnt in Estate of IRENE M.STI~_DeceR~~n JOHN F.STIEHM for cestui que trust,life tenant AUDIT 'rarrtpr fnf i\ppruruurr FOR Frances Stiehm Anner~Rnn Leona M Stiehm Butalla Barna and Barna,Esqs. G~orge o.Frazier,Es~ Attorney ~2 ~ J.~, \\ \ Form for Guardian or Trustee J 'tlitinn ~ur Au~it 1Ju ijJ~t (@rp~aU!l~(!lnur!of lIuB4iugtnu alnunty '. Estate of !~.~~~.:~.I!.~HJ1"p..~f..§.€l..~.§.g .. .............J.Q.RN F...,S.IIEHl1 .. For £.~.l?.~~!9.!:!.~~.;'.~.~..~. ....................!.t.f.~tJ~~.)1§.n:t .. minor-incompetent-life tenant Dateoft:r:ust.Februar 26 1954orguardlanshlp'Y..\. If there have been former accounts filed in this estate,list:None Filed at No §..9.Q of 196 9. Fiduciarr·....I.:r.·9.nr;;J~.I?S.t..i.~.bm....Ander.s....ao.d........., Leona M.Stiehm Buta11a... Place of record of appointment l.7..1 0.F.1.9.5.?t-D.C .. 54 OF 1969 O.C. Reason for filing this account....~.!.f.§....t..§g9..g.t;.h9..~....gJ.~.9.....9.ng.....~t....t.§....n~f..§.~.§.§.;r.y......t.Q.....t.§;r;.mi1.Hlt..~... trust and vest remainder of ,interest.. All persons having any interest,vested or contingent (including claimants),in the fund now before the Court, with the nature of their interests are:; Leona M.St'1a 1 Heirs of Louis J.Stiehm,w 0 di~8-8-63,1/2 trancesStiehm And~r~,widow,~ ~~A\J~hn Stiehm,minor son,Mellon National Bank &Trust w~~Minnie Stiehm,widow of John F.Stiehm,no interest Charles Stieh~,minor so~f Louis J.Stiehm,Mellon Trust Co.,guardian,~ Co.,guardian,ClL§) National Bank & All of said parties have received notice as required by the Court Rules except as follows: No exceptions The fund now before the Court is subject to the following taxes: Set forth any legal problems requiring adjudication by the Court or difficulties that must be met.in distribution: Attention is made to the fact that Louis J.Stiehm,one of the original trustees and remainderman of 1/2 interest of the estate,died on August 8, 1963,leaving to survive him a widow,Frances Stiehm Anders,and two minor children,John Stiehm and Charles Stiehm,the guardian of which is Mellon National Bank &Trust Company. Balance for distribution per account,Principal $.4JL.7..z.a.~..4..7.... Income $0 00 . Additional debits not shown in account: (Indicate whether income or principal) '/" Dividends due in September have not been received as of this date. General Motors declared dividend of $.85 a share,or $255.00 Total additional debits $O O.Q . Additional credits not shown in account: (Indicate whether income or principal) Total additional credits $9.00........................................ Balance for distribution Principal $.4.8..,..7..7..8 .4.7.. Income $.. Total $4.~L..7..Z.a .4.7.... If the balance for distribution is not in cash,list items held in kind with carrying value designated,and if this is a distribution account,file elections to take in kind for all items so listed: '..~... Total . . :r<:'~.. .'"{',' 3,774.00 9,390.00 $48,778.47 $700.10· "$24,825.00 2,201.50 4,734.75 2,000.00 1,153.12 I, !l Common -GeD.era1'l}1otors Corp. Common -'Continental Can Corp. Common -Am~riQan~M~ForsCorp. Preferred -:.Wheeling Steel Corp. Common -Whee1'ing Steel Corp. Capital -Wheeling Dollar Savings &Trust Co. 120 'shares,Common';'(JohnsJ.:Man'vi1.1e <1 Cash Stock: 300 shares 34 shares 321 shares 25 shares ,41 shares 74 shares :.;!f'"z'::;'•t ;I , "~). Set forth accountants sugg'estion as to manner and form of distribution to be made,awards to be stated in pro-, portions unless specific amounts or items are designated by instrument under which estate is being distributed::' one Leona M.'Stiehm Butalla,/of the trustees,elects to takejler one-half share in kind and is willing to purchase any additiona~Shares. Frances Stiehm Anders,one of the trustees,elects to take her one-sixth share in kind. Mellon National Bank &Trust Company,guardian of Charles Stiehm,elects to take its one-sixth interest in kind;and Mellon National Bank &Trust Company,guardian of John Stiehm,elects to take its one-sixth share in kind. COUNTY OF WASHINGTON, COMMONWEALTH OF PENNSYLVANIA, The above named Fiduciary or representative thereof, being duly .s.W.Q.t'.n doth depose and say that the facts set forth in the foregoing petition are true to the best of...the.ir knowledge and belief. _Slolorn.:;'o and SUbscnZlore me This ./O ::.day 1 ~~196;:. Signature of Officer ~.~~ Title of Officer NQ.~.g.;I;,Y.f..yb.l.i~.. • •STEP 11 h'L\t'.jt:',C::Notary PublloOffIceexpIres'::f.;;;::.;\.~~.:..'..:.:\.::;;;,;:::.~;:•..f?;:. My Com,n;.,;iOI1 Exp.rll$ Jan.29,1~1~ .And your petitioner will ever pray,etc. ......~....:~.~...~..:~~~~.....~..g~u ...'1JUlt.~!....~....~... f ,:~" 'rtitian ~ur 1\ullit IN T"'E ORPI-IANS'.COURT OF WAS...INGTON COUNTY FORM USED FOR GUARDIAN-INCOMPETENTS -OR TRUSTEES . No•.......8..6.6 of 196 9.. ESTATE OF IRENE...M S.TIEHM~D.ec..e.a s ed ........J.QIIN F S.T.:IEllli .. FOR .c.es.t.ui q.u.e :tr.us.t .. ..............................Jj,,:f..!?1;.~D.9..D..t.. minor-Incompetent-life tenant Counsel for the accountant shall submit herewith the following,if pertinent: -, 1.Will or trust instrument-attested. 2.Inventory. S.Signed elections of items to be taken in kind- if distribution account. 4.Stipulation or certificate by minor approving account. S.Praecipe for those represented. 6.Brief-for any question of law raised. Barna and Bar na ..G..e..Q.r.g~Q.~F.J:.g..?.t.~X..2 ~.§.g..~. Counsel for accountant.t "'V'd "00 NOleNIFI'Sl~ SlliA\.:fOtEllSHL3?3 "O'N'H ~'"..~l'"'s'C-''''1 :H'1 Vh '!l .:1,',i)Fl~ ?l.~'~ud f j H~,W 0[. ft .~~....,~111 -,'llI ~~~,~J .:~' IN THE COURT OF COMMON PLEAS OF WASHINGTON COO NTY,PENNA OR PHA NS I COUR T DIVISICN J HEARING ON AUDIT THE HONORABLE P.VINCENT MAR INO, PresidenLJudge of the said Court. BARNA &BARNA and GEORGE O.FRAZIER, ESQS.,of Donora,Penna.,representing the Accountant. • -, • IN RE: ESTATE OF IRENE M.STIEHM, ~z~LOUIS J.STIEHM,..J ~III~cestui que trust. II, ioI-Cl~ XIII<C~BEFORE: t-=uii: tic ~APPEARANCES: uC:J., :z:..r-N ) ) ) ) ) ) ) ) ) No.866 of 1969 Stiehm,trust,for Louis J.Stiehm.The Surviving Trust~eis FrancE s Number 866 of 1969,the trust estate of Irene M. Stiehm Anders and the attorneys are Barna and Barna and ~TIME: IIIl-ll:oII,III ll: I-~THE COURT:ou ..J~uii:I&.o O.Frazier. MR.BARNA: Thursday,September 11,1969,at 10:00 o'clock A.M.,EDST. George Mr.Paul Barna,Jr.? Your Honor,we have the Audit Petition here.The two surviving trustees,or the one trustee is to receive half the esta e, Leona M.Stiehm Butalla,who I represent.And Mr.Frazier represents the other heirs of Louis J.Stiehm,who is Frances Stiehm ·.....2 Anders and two minor children who the Mellon National Bank is the guardian of.We have also given notice to the widow of John F.Stiehn, who we contend has no interest since he reGeived all this in his life- " time.And Mr.Simmons saw me and had notice,so'she contacted h In. So the only thing we ar~asking the Court is we wish to file elections to take in kind and I think Mr.Frazier and I have to work that out the creation of the trust for the information of the Court. If Your Honor please,I prefer a short history of ., since there are some odd shares. Louis J. Mr.Frazier? 0( z~>-1/1Z ZI&lGo i THE COURT: -~ ~MR.FRAZIER: 1/10(~ ..:uii:..1/1-Ci oJ0( UCi::>.. :z:l-I'l\I ui0:1&1I-0:0GoI&l0: t-o:::>0u oJ 0( uiL... 0- Stiehm,entitled to one-half interest of the remainderman,died -before the life tenant,and his estate was settled in the Orphans'Court here:.and in the proper manner notice was given as to creditors . And he died leaving to survive him his widow and two minor childre 1, as Pau1 says here.The Mellon Bank is appointed guardian of the children. We believe that under this.this situation that the sha're of the wife of Louis J.Stiehm,Frances Stiehm,and the share of the minors can be distributed direct to those parties because ther is no question of outstanding creditors or debts of any kind,and we feel as though it's not necessary to go through settling another estatE. We didn't include the assets in this trust estate at the time of his death because the life tenant was still living and we didn't,to be 3 truthful with you,we didn't know anything about the trust.I have attached hereto the papers relating to the creation of the trust,if the Court might be interested in them. THE COURT:We appreciate that.Then the contemplated dis- " -.• tribution would be one-half to Louis Stiehm's wife and children and i the other half to Frances. ~>~~MR.BAR NA:No,to Leona ButallazzIII~THE COURT:Frances is the wife;yes,the other half to---z~~MR.BARNA:Leona. ::c'"~~THE COURT:Is that another child? .:u it MR.BARNA:That's a sister.IiiQ ~MR.FRAZIER:Daughter of the decedent,the decedent,Irene ui5~Stiehm.In other words,Leona and Louis J.were brother and siste . xI- ""N THE COURT:I understand.All right.I don't think we should ha e iiiII:III~any complications there. oa-lii II:MR.FRAZIER:We will file,if the Court please,elections to takel-ll: ::lo U in kind. ~0( uE THE COURT:Will you work thatout with Mr.Barna and then o report it to Mr.Hana? MR.FRAZIER: THE COURT: trust estate? THE COURT: Yes. Is there anyone else in Court interested in this (NO RESPONSE) The audit of this account is marked closed by the (~ourt. (A UDIT CLOSED ) • The foregoing record of the proceedings upon the hearing of ~ ~I hereby certify that the proceedings and evidence are containe ~>-~fully and accurately in the notes taken by me on the hearing of the above 11/II. ~cause"and that this copy is a correct transcript of the same. l-ClZ XUIC~ vi0:11/~the above came is hereby approved and directed to be filed. II.;\~,iou ~\I ... ii:-2.''--,---41'--~tl':-L-*-6-4~=:::::!~""p~""J;!f".v . /o ... '. In t1Jt C!bnui af C!tammnn 'has nf lIaslJiUgtnn C!tlt1Utty, 'tuusyluaniu,(@rp4nns'C!tnurt mittisinn j ESTATE OF Irene M.Stiehm,dopor, No._--l8~6oLl6~Q"""f--",1.....9~6w:9 _ In the matter ofthe Firs t and Final JQhn F.Stiehm C Q T Account of Frances Stiehm Anders Surviving Trustee ADJUDICATION AND DECREE Andnow March fa ,19~,this matter came on for hearing, audit and distribution alt this session and testimdny taken;and thereupon,upon due consideration thereotthe balaf\ce for distribution in the hands of the Ac.countant.is deter~i~'ed to be $!,,!,9,033 a!,!.7 and the account is accordingly confirmed;and It IS ordered, adjudged and decreed that the said balance be paid out by the Accountant in accordance with thescheduleofdistributionheretoattachedandmadeaparthereof,unless exceptions hereto be filed sec.reg.or an appeal be taken herefrom sec.leg. SCHEDULE OF DISTRIBUTION Balance per account 1 Additional debit asked at audit Balancec.._ Deduct Clerk's Costs &Receipts'-_ Attorney Barna &Barna and Geo.O.Frazier 255.00 53.50 $49,033.47 $48,979.97 Net change as of November 14,1969 closing,on odd shares per agreement-election:- 34 she Continentia1 Can add $340~00 321 she American Motors subtract 1123.50 25 she Wheeling Steel pfd.subtract 278.12 l-l-l she Wheeling Steel com subtract 333.12 1394.74 Leona M.Stiehm Butalla,1/2 remainder,includi g cash and the following assets,held in kind an distributed as such at the appraised value,as revalued per election; $47,585.23 150 she General Motors Corp. 18 she Continential Can 161 she American Motors 13 sh~Wheeling Steel pfd. 20 she Wheeling Steel com 37 she Wheeling Dollar Savings and Trust 60 she now 120 she after split JQhns-Manville $12412.50 1345.50 1811.25 895.31 400.00 1887.00 4695.00 p3792.6l Russell MarinQ,Agent,transfer inheritance tax due Qn share of remainder interest distributed from the trust estate of Irene M.Stiehm,de- ceased,(No.866 of 1969)on the share of LQui~ J.Stiehm B/k/a Louis Stiehm,(see"accQunting of the estate of aforesaid'Louis J.Stiehmas filed to NQ.261 Qf 1966 A.A.)$480.78 512.36 Interest from 2-22-69 to 3-26-70 31.58 . ~ 0-to.~~ :s Z ,n •-T 9 i 0 :T it c (1) 0 ~3 ....-to. 0 0 ~ -to.~ 0 ta~ ., 0-... N -T := :T(1) ta~ S~::i~~ ...,... $4137.50448~50 607.50 275~50 140.00 663.00 1565.00 7760.08 $4137.50 373.75 596.25 275.50 l40~00 612.00 1565.00 7760.09 $4l37~50 373.75 596.25 275.50 140.00 612.00 1565.00 7760.09 Frances Stiehm Anders,widow of Louis J.Stiehm 1/3 of 1/2 remainder,minus transfer inheritan e tax as distributed hereinabove,including cash and the following assets,held in kind and dis tributed as such at the value as shown,per election filed:- 50 she General Motors Corp. 6 she Continential Can 54 she American Motors 4 she Wheeling Steel pfd. 7 she Wheeling Steel common 13 she vfueeling Dollar Savings &Trust 40 she (after split)Johns~Manville Mellon National Bank &Trust Company,Guardian f, the estate of John Stiehm,a minor,son of Lou's J.Stiehm,deceased,1/3 of 1/2 remainder,min s transfer inheritance tax as distributed herein above,including cash and the·following assets· held in kind and distributed as such at the value as shown,per election filed:- 50 she General Motors Corp. 5 she Continential Can 53 she American :Hotors 4 she Wheeling Steel pfd. 7 she Wheeling Steel Common 12 she Wheeling Dollar Savings &Trust 40 she (after split)Johns-Manville Mellon National Bank &Trust Company,Gua.rdian f the estate of Charles Stiehm,a minor,B son a Louis J.Stiehm,deceased,113 of 1/2 remainde , minus transfer inheritance tax as distributed hereinabove,including cash and the following assets,held in kind and dis~ributed as such at the value as shown,per election filed:- 50 she General Motors Corp. 5 she Continential Can 53 she American Motors L~sh~Wheeling Steel pfd. 7 she Wheeling Steel common 12 she 1~eeling Dollar Savings &Trust 40 she (after split)Johns-Manville No balance c f ~p...• No._ In the matter of the Account of of Es1tote of 1\bj.mitatinu nub ittttt ...It If".,.... ~a j:MILF·r.I __(;; i'70 MAR I3 PH 2 /5 RUSSELL 1,1ARINO REGiSTER OF WILLS WASHINGTON CO.•PA. ..4 '-II ..o ~: ~l-,u. r- f",..l :c: 0..• r-·- c:::«:x:::r.:: c::> f-.. ©t:ft~_.~d Q,.~;:d •~~i 'Cd ~~C't_~~~;~:~ \:Y."r}=~!;}:-.:.~''''"~)'C..D tJ)n;:f:.Y :"t.c.:;;:~ No.866 of 1969 A.A. In Re: Estate of IRENE M.STIEHM; JOHN F.STIEHM,Life Tenant ELECTION TO TAKE IN KIND GEORGE O.FRAZIER I .. ATTORNEY AT LAW DONORA,PENNSYLVANIA IN THE COURT OF CO~10N PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION IN RE: ESTATE OF IRENE M.STIEHM, Deceased;JOHN F.STIEHM,for Cestui que trust life tenant. ). ) )NO.866 OF 1969,A.A. ) ) ELECT ION TO TAKE IN KIND In pursuance to the suggested Election to Take in Kind proposed by the ~ttorneys representing all the parties in the above estate,France S~iehm Anders,remainderman of a one-sixth interest in the above estate,elects to take in the above estate, elects to take in kine the following stock and respective shares: Name Shares General Motors Corporation ~• • • • •50 Continental Can II •II ••.• • • • • •6 American Motors •••••••• • ...54 Wheeling Steel (preferred)••••••4 Wheeling Steel (common)••••••••7 Wheeling Dolar Savings &Trust Co.••13 Johns-Manville ""•If ~...•••••40 She further agrees that in calculating the price for any odd hare or fraction thereof that she may either receive or have wing her,the closing price in the New York Stock Exchange as of riday,November 14,1969,shall control. IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,'PENNSYLVANIA ORPHANS'COURT DIVISION IN RE:) ) ESTATE OF IRENE M.STIEHM,) Deceased;JOHN F.STIEHM,for ) cestui que trust life tenant.) NO.866 OF 1969,A.A. ELECTION TO TAKE IN KIND In pursuance to the suggested Election to Take in Kind proposed by the attorneys representing all the parties in the above estate,Leona M.Stiehm Butalla,remainderman of a lone-half interest in the above estate,elects to take in kind the followin stock and respective shares: General Motors Corporation. Continental Can . . . . . . American Motors . . . . . . . Wheeling Steel (preferred). Wheeling Steel (common) Wheeling Dollar Savings &Trust . Johns-Manville..... Shares 150 l8t'V 161 +-1 13 +-1 20'-I 37 120 She further agrees that in calculating the price for any odd share or fraction thereof that she rosy either receive or have owing her,the closing price in the New York Stock Exchange as of Friday,~~~e~~_~4.~~shall control. 0. IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA In Re:Estate of IRENE M.STIEHM; No.866 of 1969 A.A. JOHN F.STIEHM,Life Tenant ELECTION TO TAKE IN KIND The Orphans'Court of Washington County,Pennsylvania, by audit decree at l41-D of 1954,A.A.awarded the residuary estate of Irene M.Stielun to Louis J.Stiehm and Leona M.Stielun Butalla, as Trustees for John F.Stiehm,life tenant,with remainder over to Louis J.Stiehm,1/2"and Leona M.Stiehm Butalla,1/2,under terms of agreement.The said John F.Stiehm,life tenant,died on November 22,1968. The said Louis J.Stiehm died intestate on August 8,1963:t prior to the death of the said John F.Stiehm,life tenant,leaving to survive him his widow,Frances Stiehm,who is now Frances Stiehm Anders,and two minor children,John Stielun and Charles Stie,hm.The Mellon National Bank and Trust Company was appointed Guardian of the estates of the said minors at No.36 of 1967 O.C.The said minors, John Stiehm and Charles Stiehm,as shown by the petition for audit filed at the above number,are each entitled to a 1/6 interest in the Trust Es- tate of Irene M.Stiehm. The First and Final Account of the Trustees,as filed,shows the following stocks held in kind by the Trustees: Stock General Motors Corp.-Common Continental Can -Common American Motor s -Common Number of Shares 300 34 321 Stock Wheeling Steel -Preferred Wheeling Steel -Common Wheeling Dollar Savings &Trust Co. Johns-Manville -Common Number of Shares 25 41 74 240 The Mellon National Bank and Trust Company,Guardian of the estates of John Stiehm and Charles Stiehm,Minors,each of whom are entitled to a one-sixth (1/6)share of said stocks,does here- by elect to take in kind,as part of the distributive share of each of said minors,the following designated shares of the above listed stocks: General Motors Corporation -Common John Stiehm Charles Stiehm 50 Shares 50 Shares Continental Can Corporation -Common John Stiehm Charles Stiehm 5 Shares 5 Shares American Motors Corporation -Common John Stiehm Charles Stiehm 53 Shares 53 Shares Wheeling Steel Corporation -Preferred John Stiehm Charles Stiehm 4 Shares 4 Shares Wheeling Steel Corporation -Common John Stiehm Charles Stiehm 7 Shares 7 Shares Wheeling Dollar Savings and Trust Co. John Stiehm Charles Stiehm 12 Shares 12 Shares Johns-Manville Corporation -Common By John Stiehm Charles Stiehm 40 Shares 40 Shares Mellon National Bank and Trust Company, Guardian of the estates of John Stiehm and Charles Stiehm,Minors CZi4 tcj&-L~~ ·----. Form RCC-33 RESIDENT DECEDENT " COMMONWEALTH OF PENNSYLVAN IA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTION.S COUNTY OF WASBING.TQN .. IMPORTANT:This return must be completed in detail and filed in duplicate,'with will attached,with the' Register of Wills of the County where decedent resided;Return is due within one year after date of death,unless an extension is granted by the Secretary of Revenue.(Section 703 of the Inheritance...an!i E.~1;ateTax Act of 1~91.) LQ.lJ.IS ..J.:.:..;;;,E~::.::.~:~~~~;;...~~.!.E.HM.).....}=OF (State full name of decedent) Late of .DQ.n.or.p,.,Wp,.s.hingtoP.............................County ADMI~STRATOR State of ...... County of Administrator :::::::::':_~_::::__},,' ..............F:J;.~:r:tG?..§..s.ti~h.m.. of the estate of the above-named decedent being duly sworn,deposeS and sayS G~.o..Q..F~90~:i~~LE$.q,. \ Thomas Frazier.Bldg.,..Donora,Pa . Decedent died .......A~gyM;;!-th)············~i~;)·'19(~~;)....{~=~:x.«KXiK~X'*~}S{jlfKXK~X~} Name and address of attorney or} other authorized representative to whom all correspondence should be. mailed, That as suchAdmini.s.t.r.at.r.ix.......deponent is familiar with the affairs of said estate and the property con- ()':x",c\ltor·Adminisf.rator) Rtituting the assets thereof and their fair market value. That at the time of death there was no safe deposit box registered in decedent's individual name,or jointly with,or as agent or deputy of another,or in decedent's individual name,with right of access by another as agent or deputy,with the exception of the following:- - NAME AND ADDRESS OF BANK OR OTHER INSTITUTION THIS SAFE DEPOSIT BOX RENTED RELATIONSHIP OF JOINT IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX IN NAME OR NAMES OF HOLDERS TO DECEDENT None That the contents of said safe deposit box or boxes are itemized under Schedules of this return,with the exception of the following,for the reasons hereinafter set forth: That Schedule A attached hereto and made part hereof sets forth full v and in"detail all the real property in the Commonwealth of Pennsylvania of which decedent died having an interest therein.It also sets forth the mortgage encumbrances upon each parcel of real property at the date of death,giving the amount still due at death,name of mortgagee,date,rate of interest,and book and page of record thereof.It also sets forth in the columns prOVided therefore the assessed valuation of each of said parcels,the estimated market value thereof as of date of death of decedent. That Schedule B attached hereto and made part hereof sets forth fully and in detail all personal "property wheresover situated owned by the decedent at the time of death;all moneys lett by the decedent ",;at the time of death,whether in decedent's immediate possession,standing to decedenes'credit in banks of deposit,savings banks,trust companies,or other institutions,whether individ~~ily,_or in trust for any other person or persons giving also separately the accrued interest thereon,~f any,down to the last interest day prior to decedent's death in the case of savings banks,and to the ~te.of decedent's death in all other cases;all bonds,postal savings,treasury certificates or notes and.o~her evidence of in- debtedness of the Uni ted States to the decedent;all obllgatiolls,-whether by stat~te..or agreement they are designated as tax free,of the United States,or any state,or political SUbd~vlsion thereof,or of any foreign country,which are owned at the time of death;all w'earing'apparel,jewelry'"silverware,pic- tures,books;works of art,household furniture,horses,carriages,automobiles,boats,and any and all other personal chattels of whatsoever kind or nature,left bydecedent,together with the fairly estimated market value thereof;all bonds and mortgages held by decedent and of all claims due and owing decedent at the time of death,and all promissory notes or other instruments in writing for the payment of money of which decedent died possessed,of whatsoever nature,with interest thereon,if any,giving the face value and estimated fair market value thereof,and if such estimated fair market value be less than the face value,it sets forth briefly the reasons for such depreciation'as to each item;all moneys payable to the estate from life insurance policles carried by decedent;all annuity and endowment contracts the proceeds of which were payable upon the death of the decedent;and all the corporate stockS and dividends due thereon and unpaid as of the date of death,bonds and accrued 1t1U!f'l:!!'it thl:!f'l:!tJt1 tu th@ dllt@ of dece- dent's death and other investment securities owned by the decedent at the ti~of death,with the market value thereof at such time. In the case of securities of close or family corporations,the values reported are as far as possible substantiated by financial statements of the corporations,showing the assets and liabilities thereof as of the'date of death.The schedule also sets forth the interest of decedent at the time of death in any co-partnership or business,and in support of the value of such interest there is annexed to said schedule,financial statements showing the assets and liabilities of said co-partnership 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 business as may be pertinent to a fair and just appraisal of the decedent's interest therein must be submitted.It should also set forth in itemized form,together with the fair market value thereof,any other property owned or bequeathed by the decedent at the time of death. The Schedule C attached hereto and made part hereof sets forth a true answer to each inquiry contained therein and in the case of transfers ofproperty,real or personal,within two years of decedent's death,in contemplation of decedent's death,or intended to take effect in possession or 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 transferee and all other facts of a pertinent nature regarding said transfers.In the case of transfers intended to take effect in possession or enjoyment at or after death,there is also attached to the schedule a co~y of the deed,trust agreement or other instrument creating the trust.Ther.~is also set forth in said schedule a list of all property,real and personal,with its value,which pa~ses 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 individual)y or jointly,by t,he w.ill,deed,or other instrument of another, with a copy of the instrument creating such power attached to the schedule. That Schedule D attached hereto and made part hereof sets forth the names and addresses of all persons beneficially interested in this estate at the time of decedent's death,the nature of their res- pective interests,their relationship,if any,to the decedent,together with the ages at the time of decedent's death of all minors,annuitants and beneficiaries for life under decedent's Will.It also contains a statement shoWing which of the beneficiaries named !n the decedent's will,if any,died prior to decedent,the dates of their death,their issue,andthe 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 record 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 clai~s owing and unpaid at time of death;taxes accru~d charge,able for period prior to decedent's death (except.those allowed under Section 651 of the Inheritance and Estate Tax Act);together with a statement of collateral pledged for obliga- tions,if any.It is agreed that the fiduciary will present proof of said claimed obligations upon re- quest,that if the amount actually paid in settlement of any fee,commission or debt is less than the estimated amount claiming and allowed,that the same will be reported to the 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","en,"E",and "F"as directed therein" have been carried forward and properly registered in the Summary. Subscribed and sworp.to before me this T_h , ................~.~",..",..day.of ..",J.~Jy 19 2.2 .. ..............~:~~:N.o,a,yp!!!,lic My COInIT,l."~J.arCh 15,1969 ~M '.J , ...................~.:~_. (EJt~-Admin.istTator) ....,?9..9...X.~.~.:?.~§.!E.~.~.!. (Street NumbeT) ............P9.?g.~~.!.?~.gg.~y~.Y.9.-.P.:~.9.-J.?.9..~). (City 0'1"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. RCC-34 (1-6'4)• COMMONY{EALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "A" REAL PROPERTY Real property in Pennsylvania,with statement of mortgage encumbrances upon each parcel at death of dece-\. dent.Where property held as joint tenant or tenancy by entireties,report on Schedule "~".Property ht'ld by thede.cedent as tenant in common with another or others,should be identified as to quantum of interest and the estimated value should be that of the decedent's interest only. The real property located in the Commo(lwealth of Pennsylvania should be described by lot and block number,street and street number,together wi th a general description of the property,with a reference to the record of the conveyance by which the decedent took title;if a farm state number of a- cres;also statement of mortgage encumbrances upon each parcel at death of decedent.Taxes,assessments,acciued interest on mortgages,etc.,are to be listed on Schedule "F"and must ~ot be deducted from this schedule. (1 )(2)(3)/ DEPARTMENT ASSESSED VALUE VALUATION FOR YEAR OF ESTIMATED CAUTIONDECEDENT'S MARKET VALUE (Do not write DEATH In this spoce) 13 rLd-, $5,000.00 $9,500.00 $4,500.00 •Insert this total opposite "real property",Schedule "A"in the X X X X X "As Reported"column on the last page of this return. e eJ f\~.'t..~l/1fJHfSuJ( FIRST:All that certain parcel of land lying in the Borough of Donora,Washington County,Pa., being Lot No.12 in Block No.40,lying between Lincoln Street and Castner Avenue,fronting on First Street,40 feet,and running back 140 feet,upon whic is erected a one and one-half story frame house and garage (NOTE:This property is the horne property of decedent,and at the time of his death was subject to a mortgage in favor of Mary B.Stiehm Heirs,on which there was a balance due ~f $1,760.00 at de- cedentts death.Mortgage Book Vol.502 Page 46.) ~()'l-l4:f -~ SECOND:An undivided one-third interest in and to all that certain parcel of land situate in the Boroug of Donora,Washington County,Pennsylvania,being Lots No.13,14,and a part of Lots No.15 and 16 in Block No.11 of the Union Improvement Companyts Plan of said borough,upon which is erected a com- mercial and apartment building,and described as follows:Pegiming at a point at the southeast corner of Fifth Street and Thompson Avenue in said plan; thence running along Fifth Street,S 71 0 521 E a dis- tance of 100 feet to Linden Alley;thence running along Linden Alley,S 18 0'081 W a distance of 89 feet to a point on the dividing line between Lots Nos.16 and 17 in said plan;thence running along said divid- ing line N 71 0 52t W a distance of 32 feet to proper- ty line now or formerly of Zeffiro;thence running along'the property line now or formerly of Zeffiro, N 18°08 1 E a distance of 23.08 feet to a pin in Lot No.15;thence running through said Lot No.15,N 72 0 241 W,a distance of 68 feet to a point on the eas side of Thompson Avenue;thence running along Thompson Avenue,N 18 0 081 E,a distance of 66.55 feet to the place of beginning,according to survey of McDonald &Bigler,Engineers,dated October 5,195 . Subject to a right of way over that portion of Lot No.16 in Block No.11 fronting on Linden Alley,and also the reservation as set forth in deed from Paul Macik et al.to Mary Zeffiro et al.,dated November 30,1953,as recorded in Deed Book Vol.883 Page 3 O. (NOTE:At time of decedentl s death this property was subject to a mortgage in favor of Charleroi Federal Savings and Loan Assoc.on which there was then due $5,223.54.The obligation of said decedent on account of said mortgage was 1/3 of $5,223.54 or $1,741.19.)PltlS/J MA e.,f< ...)D RCC-135 COMMONWEALTH OF PENNSYLVANIA .TRkNSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "B" PERSONAL PROPERTY INSTRUCTIONS:This Schedule must disclose all tangible and intangible personal property owned individually by the decedent,at the time of his death.Property owned by the decedent jointly with another or others must be listed under Schedule "E".Inta~gible personal property,titled in the name of the decedent,but payable at death to another or others,including but not limited to P.O.D.U.S.Savings Bonds and tenta- tive trust accounts,must be listed,despite the fact that they are not of the administered estate. Tangible personal property should be listed first (e.g.jewelry,wearing apparel,hous~hold goods,and fUrnishings,books,paintings,automobiles,boats,etc.) ~ntangible personal property,such as bonds,treasury certificates,cash on hand and in bank,.., stocks,'mortgages,notes,together with accrued interest or dividends,salaries or wages,insuranc~pay- able to t~e estate or fiduciary in said capacity,partnership interests,interest in anyundistributed estate of or income from any property held in trust under the will or agreement of another,even though located outside of the State,at the time of death,should be listed in this schedule. Item NO. ITEM List and describe fUlly 120 Shares Common Stock -Dr.Pepper Co. Amount received as result of liquidation of part- nership business of Louis J.Stiehm and Joseph A Kuchera,Trading as K.and S.Appliance Amount received from Ancillary Administratrix under decree of County Judge's Court in and for Palm Beach County,Florida,No.22972 for\one- third interest of decedent in partnership business of Joseph A.Kuchera,Samuel Ross,and Louis J Stiehm,Trading as North Palm Electronics, Lake Park,Florida Refund 1963 Dividend Policy 18-927 -395 A from Metropolitan Life Insurance Company UNIT VALUE ESTIMATED MARKEl'VALUE $3,870.00 1,401.95 6',504.00 75.01 DEPARTMENT VALUATION (Do not write in this space) Insert this total opposite "Personal Property",Schedule "B"in the "As Reported"column on the last page of this return. x X $11,850.96 tcc-36. .Cm!'lfON1\'EALTH OF PENNSYLVANIA TRANSFER INHERITANf'S TAX ~~SIDENT DECEDENT SCHEDULE "c" TRA.NSFERS (1)Did decedent,within two years of death,make any transfer of any material part of his estate,without receiving a valuable and adequate consideration therefor?(Answer yes or no)~O (2)Did decedent,within two years of death,transfer property from himself to himself and another or others (including a spouse)in joint ownership?(Answer yes or no)~O (3)If the answer to (1)or (2)above is in the affirmative state: (a)Age of decedent at time of transfer _ (b)State of decedent's health at time of making the transfer.(Note 1). (c)Cause of decedent's death.(Note 1). (4)Did decedent,in his lifetime,make any transfer of property without receiving a valuable or adequate consideration therefor which was to take effect in possession or enjoyment at or after his death? (Answer yes or no)~o (a)Was there any possibility that the property transferred might return to transferer or his estate or be sUbject to his power of disposition?(Answer yes or no)_ (b)What was the transferee's age at time of decedent's death?__ (5)Did decedent in his lifetime make any transfer without receiving a valuable and adequate consideration therefor under which transferor expressly or impliedly reserves for his life or any period which does not in fact end before his death: (a)The possession or enjoyment of or the right to income from the property transferred? (Answer yes or no)~O (b)The right to designate the persons who shall possess or enjoy the property transferred or income therefrom?(Answer yes or no)~O (6)If the answer to (5)(b)above is in the affirmative,state whether the right was reserved in decedent alone or others -:-_ (7)Did decedent in his lifetime make a transfer,the consideration for which was transferee's promise to pay income to or for the benefit of care of transferor?(Answer yes or no)~o (8)Did decedent,at any time,transfer property,the beneficial enjoyment of which was subject to change, because of a reserved power to alter,amend,or revoke,or which could revert to decedent under terms of transfer or by operation of law?(Answer yes or no)~~~O~__ (9)If the answer to (8)above is in the affirmative,was the power to alter,amend,or revoke the inter- est of the beneficiary reserved in th~decedent alone or the decedent and others? (Answer yes or no)__ NOTE 1:The answers to these questions should be supported by affidavit by the attending physician as well as a copy of the death certificate. NOTE 2:If answer to any of the above questions is yes,set forth below a description of the property transferred,it's fair market value at date of death,dates of transfers and to whom transferred,with relationship of transferees to decedent,if any.Submit copy of any trust deed or instrument,if trans- fers are claimed to be non-taxable,also submit detailed statement of facts on which said claim is based. NOTE 3:List applicable property below in manner in which provided in Schedules A,B,or E. ITEM ~O~E DESCRIPTION MARKET VALUE (Estimated)DEPT.VALUATION (Dept.Only) Insert this total opposite "Transfers",Schedule "C"in the "As Reported"columll.on the last page of this return. RC'C-38 COMMDNWEALTH OF PENNSYLVANIA THANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "E" JOINTLY OWNED PROPERTY '- INSTRl'CTIONS:This schedule must disclose all property,real and personal,owned by the decedent jointly wi th another or others,including intangibles,standing in the name of the decedent and others.List real estate first,as entireties,or joint tenants,giving brief description,as indicated under Schedule "A",plus the date and place of record of instrument effecting vestiture,but do not include entireties or out of state real estate value in estate valuation column.Personal property should be listed as in Schedule "B",plus date of acquisition,and the name,address and relationship (if any)of co-owners to the decedent.---- Description of Property,Date of Acquisition,N:me Iunit percentage Estate DEPARTMENT VALUATION Address and Relationship of Co-Owners,and Plac Value Share Valuation CAUTION-Do not Write of Record of Instrument,where Rea!Estate.I In This Space. Value of Value of Entire Decedent's Property Interest NONE I i I I I I II II --. Insert this total opposite "Jointly Owned Property",Schedule "E" in the "As Reported"column on the last page of this return.. RCC~37 ~(12-63)... C'Ol\1l\WNWEALTH OF PENNSYYLANIA TRANSFER INHERITANCE TAX ltESIDENT DECEDENT SCHEDULE "D" BENEFICIARIES ( h BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED(If step-children or DATE INTEREST OFStatefullnamesandaddressesofallwhoillegitimatechildrenDECEDENTOFBENEFICIARY ave an interest,vested,contingent or other are involved,set STATE YES IN ESTATE wise,in estate)forth this fact.)OR NO BIRTH Frances Stiehm Widow Yes 2/24/24 1/3 Interest 609 First Street Donora,Pa.15033 John Stiehm Son Yes 12/4/57 1/3 Interest 609 First C". Donora,Pa.15033 Charles Stiehm Son Yes 12/30/60 1/3 Interest 60g First Street Donora,Pa.15033 ~ ~ Deponent further says that all the above-named beneficiaries are living at this time except below: NAME DATE OF DEATH RESIDENCE None D<THE Deceased :\IATTER OF THE APPRAISEMENT LOUIS J.STIEHM,a/k/a " C1 ..,"'tl ::0......Cll Cll0~...eoVl:::l Vl Vl Vl 0..,it :::l "'tl~...~...-0Vl>:"'tl '0~Cll0-...... ~0 'q'0 t:r:I Cll... Vl ........'<~....Cll (Executor-Administrator must complete "As Reported"column #1.) Year . ESTATE OF OF THE LOUIS STIEI-:I1\t1L d ~·~.i,'(No.A lJ\m:;iS-Y'.J1'#.,,-~:Q[l ~ , .~.~ JJ -,"~;••_$ c::i <.'') (; ev ..~ f'1) --L:: !"...... '-i~.. C) ;1 !..........-""~ I--...4-o-f I '.'").~ f::')--.c; -,;l Late of .DONORA Commonwealth of Pennsylvania' REPORT AND APPRAISAL,)'-- .-y ~" County of WASHINGTON ~. ~ enc::~::::>::0 W Vl Vl ~ n nP"?:"P"n c:3 >;:;:;:........................ ~~-oo ~~~ i> ;", .jl :~;-...: :'4, .c...:.~ 'K\:~. .:>:,:Vl.~........"::o~. .r'}Cll:Or..:"'_.-:p,J:,\oJ "'-"''r...:.~0:.'.;;'1 •~::4-~.,Cll~-~~'Q\,~ -00 .~-00 -00 -00 ~ :~: ~ ~. .~, ~ :> ,.:r. .~.~tJt\...r',j(t ~.....):~2"l'-l~~3"""".,<:I),:;' ~.~ 0'\: •J .. RCC-34 (1-64) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE'. BUREAU OF COUNTY COLLECTIONS TRANSFER INHERITANCE TAX RESIDENT DECEDENT .< SCHEDULE "A" REAL PROPERTY ~. ~ Real property in Pennsylvania,with statement of mortgage encumbrances upon each parcel at death of dece- dent.Where property heid as joint tenant or tenancy by entireties,report on Schedule "E".Property hr-Id by the decedent as tenant in common with another or others,should be identified as to quantum of interest and the estimated value should be that of the decedent's interest only. The real property located In the Commo!"wealth of Pennsylvania should be described by lot and block number,street and street number,together with a general description of the property,with a reference to the record of the conveyance by which the decedent took title;If a farm state number of a- cres;also statement of mortgage encumbrances upon each parcel at death of decedent.Taxes,assessments,accrued Interest on mortgages,etc.,are ta be listed on Schedule "F"and must not be deducted from this schedule. (1)(2)(3)/ DEPARTMENT ASSESSED VALUE VALUATION FOR YEAR OF ESTIMATED CAUTION DECEDENT'S MARKET VALUE (Do not write DEATH In this space) None included in Supplemental Appraisement. Decedent at time of death in 1963 owned Lot 12 !Block 40,Donna,Pa.,and a 1/3 interest in Lots 13,14,and part of Lots 15 and 16 Block 11,I>onora,Fa.This real est"te was awarded i to heirs at No.261 of 1966 A.D. NOTE:Reason for filing Supplemental Apprais ment: The Orphansf Court of Washington COUIty,Pennsylvania,by audit (ecree at 141-D of 1954,A.A.,awarded residuary estate of Ir ne M.Stiehm to Louis J.S iehm and Leona M.Stiehm Butalla,as Trustees for John F.St ehm,life ten nt,with rem,inder over to Louis J.Stiehm,l/2,and Leona M.Stiehm Buta1h,1/2,under terms of agre~ment.Said agreement,filed at No.177 of 1954,provided that a1 dividends of ~esidue of est"te were to be paid to John F.Stiehm for life,with vested remai der to son an adaughter,L(uis J.Stiehm and Leona M.Stiehm Butalla.John F.Stiehm,life t:>nant,died on November 22 1968.Louis J.Stiehm,one of said Trustees,died on August 8,1 63,and the Otrphansf Court at No.54 of 1969,appointed Frances Stiehrn Anders,formerly FIances Stiehm,widow of Lou s J.Stiehm, substituted trustee for the said Louis J.Stiehm.ThE acting TrustE es are now F ances Stiehm Anders and Leona M.Stiehm Butalla. The Inheritance Tax Department has ru ed as shown 1 y letter dated January 16, 1970,.that there is inheritance tax due on the portion of the Trust Estate passing rom the es- tate of Louis J.Stiehm,who was named as one of ve!ted remainde men of the Trlust created by the Court in the Irene M.Stiehm Estate.The life tenant,John ~.Stiehm,un<er said Trust, died November 22,1968,and the Inheritance Tax Del artment clain s that the ass ~ts passing from Estate of Louis J.Stiehm,who died on August ~,1963,is suI ject to inheri ance tax as of November 22,1968,the date of death of the life tenaI t. Insert this total opposite "real property",Schedule "A"in the X X X X X "As Reported"column on the last page of this return. -- .. RCC-35 COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "n" PERSONAL PROPERTY INSTRUCTIONS:This Schedule must disclose all tangible and intangible personal property owned individually by the decedent,at the time of his death.Property owned by the decedent jointly with another or others must be listed under Schedule "E".Inta~gible personal property,titled in the name of the decedent,but payable at death to another or others,including but not limited to P.O.D.U.S.Savings Bonds and tenta- tive trust accounts,must be listed,despite the fact that they are not of the administered estate. Tangible personal property should be listed first (e.g.jewelry,wearing apparel,household goods,and fUrnishings,books,paintings,automobiles,boats,etc.) Intangible personal property,such as bonds,treasury certificates,cash on hand and in bank,.. stocks,'mortgages,notes,together with accrued interest or dividends,salaries or wages,insurance pay- able to the estate or fiduciary in said capacity,partnership interests,interest in anyundistributed estate of or income from any property held in trust under the will or agreement of another,even though located outside of the State,at the time of death,should be listed in this schedule. Item No. ITEM List and describe fUlly As the result of conversions,stock split,and stock dividends,the assets in the Trust Estate as shown by the First and Final Account of Trustee in Irene Stiehm Estate,consisted of the following personal property as of l\fovember 22, 1968,the date of death of life tenant: UNIT VALUE ESTIMATED MARKEl'VALUE DEPARTMENT VALUATION (Do not write in this space) /4) /4) 3/4) 300 Shares Common Stock ...General Motors {82 34 Shares Common Stock -Continental Can (64 321 Shares ComIIlon Stock -Axnerican Motors {I 25 Shares COIIlmon ?tock -Wheeling Steel (80) 41 Shares Common Stock ...Wheeling Steel (28.1/8) 74 Shares Capital -Wheeling Dollar Savings & Trust Co.(51) 120 Shares Common Stock -Johns-Manville (78 1/8) Total /:;. NOTE:At the time of death of the Life Tenant , 1/2 of $48,078.37 or $24,039.18 pas.sed under Estate of Louis J.Stiehm to his heirs as follows: Fran.ces Stiehm,widow,now Frances Stiehm Anders -1/3 of $24,039.18 or 8,(13.06 24,825.00 2,201.50 4,734.75 2,000.00 1,153.12. 3,774.00 9,390.00 $48,078.37 John Stiehm -Son -1/3 of $24~039.18 or Charles Stiehm -Son -1/3 of $24,039.18 or 8,(13.06 8,C 13.06 (NOTE:Mellon National Bank.and Trust CompanY"is Guardian for John and Charles Stiehm,ll1inors:) Insert this total opposite "Personal Property",Schedule "B"in X X the "As Reported"column on the last page of this return. Rcc-36 COKfllfON1YEALTH '01"PENNSYLVANIA TfuiNSFER INHERITANCE TAX ~~SIDENT DECEDENT SCHEDULE "c" TRA.N SFEllS (1)Did decedent,within two years of death,make any transfer of any material part of his estate,without receiving a valuable and adequate consideration therefor?(Answer yes or no)_ (2)Did decedent,within two years of death,transfer property from himself to himself and another or others (including a spouse)in joint ownership?(Answer yes or no)_ (3)If the answer to (1)or (2)above is in the affirmative state: (a)Age of decedent at time of transfer _ (b)State of decedent's heal th at time of making the transfer.(Note 1). (c)Cause of decedent's death.(Note 1). (4)Did decedent,in his lifetime,make any transfer of property without receiving a valuable or adequate consideration therefor which was to take effect in possession or enjoyment at or after his death? (Answer yes or no)_ (a)Was there any possibility that the property transferred might return to transferer or his estate or be subject to his power of disposition?(Answer yes or no)_ (b)What was the transferee's age at time of decedent's death?__ (5)Did decedent in his lifetime make any transfer without receiving a valuable and adequate consideration therefor under which transferor expressly or impliedly reserves for his life or any period which does not in fact end before his death: (a)The possession or enjoyment of or the right to income from the property transferred? (Answer yes or no)__ (b)The right to designate the persons who shall possess or enjoy the property transferred or income therefrom?(Answer yes or no)_ (6)If the answer to (5)(b)above is in the affirmative,state whether the right was reserved in decedent alone or others ~------ (7)Did decedent in his lifetime make a transfer,the consideration for which was transferee's promise to pay income to or for the benefit of care of transferor?(Answer yes or no)__ (8)Did decedent,at any time,transfer property,the beneficial enjoyment of which was sUbject to change, because of a reserved power to alter,amend,or revoke,or which could revert to decedent under terms of transfer or by operation of law?(Answer yes or no)__ (9)If the answer to (8)above is in the affirmative,was the power to alter,amend,or revoke the inter- est of the beneficiary reserved in the decedent alone or the decedent and others? (Answer yes or no)__ NOTE 1:The answers to these questions should be supported by affidavit by Fhe attending physician as well as a copy of the death certificate. NOTE 2:If answer to any of the above questions is yes,set forth below a description of the property transferred,it's fair market value at date of death,dates of transfers and to whom transferred,with relationship of transferees to decedent,if any.Submit copy of any trust deed or instrument,if trans- fers are claimed to be non-taxable,also submit detailed statement of facts on which said claim is based. NOTE 3:List applicable property below in manner in which provided in Schedules A,B,or E. ITEM DESCRIPTION None relating to Supplernental Appraisement. MARKET VALUE (Estimated)DEPT.VALUATION (Dept.Only) Insert this total opposite "Transfers",Schedule "C"in the "As Reported"column on the last page of this return. or ReG-38 COMMONWEALTH OF PENNSYLVANIA THi\NSH"':R INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "E" JOINTLY OWNED PROPERTY INSTRVCTIONS:This schedule must disclose all property,real and personal,owned by the decedent jointly with another or others,including intangibles,standing in the name of the decedent and others.List real estate first,as entireties,or joint tenants,giving brief description,as indicated under Schedule "A",plus the date and place of record of instrument effecting vestiture,but do not include entireties or out of state real estate value in estate valuation column.Personal property should be listed as in Schedule "B",plus date of acquisition,and the name,address and relationship (if any)of co-~wners to the decedent. Description of Property,Date of Acquisition,Name I Address and Relationship of Co-Owners,and Place I of Record of Instrument,where Real Estate.! Unit Value percentage Share Estate Valuation DEPARTMENT VALUATION CAUTION-Do not WrHe In This Space. Value of Value of Entire Decedent's Property Interest None relating to Supplemental Appraisem "nt Insert this total opposite "Jointly Owned Property",Schedule"E" in the "As Reported"column on the last page of this return. RCC-37 (12-63) COMMONWEALTH OF PENNStYLANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "D" BENEFICIARIES ( h BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED(If step-children or DATE INTEREST OFStatefullnamesandaddressesofallwhoillegitimatechildrenDECEDENTOFBENEFICIARY ave an interest,vested.contingent or other-are involved,set STATE YES IN ESTATE wise,in estate)forth this fact.)OR NO BIRTH Frances Stiehm,now Frances Stiehm Anders Widow Yes Over 21 $8.013 06 John Stiehm Son Yes 12/4/57 $8,013.06 Charles Stiehm Son Yes 12/30/60 .$8 013 06 NOTE:Mellon National Bar.k and Trust Cor.flpany has been appointed Guardian of the Estates of John and Charles Stiehm Minors. , - ~ r Deponent further says that all the above-named beneficiaries are living at this time except below: NAME DATE OF DEATH RESIDENCE None SUPPLEMENTAL APPRAISEMENT ~IATTER OF THE APPRAIst'~,\ENT \.{}_:u v :)/~·.1 f If'""'I .,-.I .OF THE I'.....~S'F"···;',,1r::"1 1 4/A ""'·"0'~S'I ""'0 ...."·1' ESTATE OF r,INr}J'O'A/WILL '! i'(Co " LOUIS J.STIEHM,a/k/a "Pt.1. .LOUIS STIEHM, (Executor-Administrator must complete "As Reported"column #1.)Will Administration !No. DO THE T:"!!Ii.....,J.i l .....Lf)....Year .",..,.,'j.....~ '10 FEB If)", iJ Ht;!/]-5 CJ...o'"'"..., ~~Er'~ trl '"....~....(b ...,'"d ~ ...(b (b~...~::l 0 ......~::l '"d(b ~............0 '"'0'"d (b.......g ~ ~'< ..~ Deceased Late of .pqI1,orc:La.pE;lP-Il$.ylvCl,nic:L. County of \Vas.hingt()lJ... Commonwealth of Pennsylvania REPORT AND APPRAISAL tr.Jc:II "~ ~:>:~--->-<:~en en ('".)('".) ?"'?"'a td ->::::::--- -00-00-00-00-00-00 :~:},)>~~:~.'":~:~~-:4,:(b ....'g-~~.....:.......:(b C<::l:""'-c..:~:- -oo-oo~-oo~-oo GEO.O.FRAZIER Attorney at Law Donora,Pa. 15033 :> :>:r. Ut't_8"tv...-3 ::lr.:c.. RCC-51 (2-64) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION NOTICE OF FILING OF APPRAISEME~T GEORGE O.FRAZIER Inf.'ormnt IN YOUR REPLY PLEAOE RIFlER TO .)5--21a.-10 ! .., v '. In Re:Estate of LO..;....··..;....U..;.....1_5_.....;.i1....;..'--S..;;;1'_I_E_H}....;.f _ _____w.:.::.;'!';.;;:\S~H;;;;;I;:.;,N.=.aro;:;.,;··::.::;N:....County -File No.6868-34 De ar Mr.Frazier: You are hereby notified that the..SUfplemental ,appraisement in the estate of LoU16 J.St ehm has been filed in the office of the Register of Wills qf Washington County on February 20 ,1970...Said appraisement reflects the following valuations: Re al Est ate _--'--.",.,..-=",......,::-=__ Personal Property 2~4~j_03~9..;;;•..;....1_8__ Transfers --.."._.."..,..,.,..-"..."..__ Total ~-.::::24::%;':a..:O::.o3u9..%o..1=:a:::..·__ 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 '_e_b_:ru_ar~y:-·_2_0-=-,_1-,77;..;;._0__Signed. Title DATE OF DEATH: Note:This is not a bill. .... •'RCC·39 (&-68) COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SUMMARY Estate of STIEHM (Last Name) LOUIS (First Name) J. (Initial) DATE OF DEATH 8-8-63 FILE NO.6868_-_3_4__ REPORT OF INHERITANCE TAX APPRAISER I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of Washington Pennsylvania,do respectfully report that I have appraised the real and personal property as reported in the foregoing return at the values set forth opposite each item in the last column to the right in Schedules "A","B","C",and "E". Dated:-'0=2:...-=20.::..-_7,-'0'---_ 08-08-63 REPORT OF THE REGISTER OF WILLS I,the undersigned duly elected Register of Wills in and for Washington County,Pennsylvania,do respect- fully report that I have allowed deductions in the amounts claimed by deponent,except as to those items where a greater or lesser amount is set forth in the last column to the right in Schedule "F",which ter or lesser amount represents the sum allowed as a deduction. Dated:~_ SUPPLEMENTAL APPRAISENENT 2l.t.OiQ 18 21,01q 18 $ ;)fi mq'lA 2L...019 18 VALUE AS REPORTED VALUE AS APPRAISED VALUE AS REAPPRAISED $$-------+-- INVENTORY Real Property (Schedule A) Personal Property (Schedule B) Transfers (Schedule C) Joint -Held Property (Schedule E) TOTAL GROSS ASSETS Less Debts and Deductions (SCHEDULE F) CLEAR VALUE OF ESTATE Valuation of life estates or FOR USE OF REGISTER ONLY r-:--..Tax on $-+__~ Tax on $6% Tax on $5% Tax on $10% Tax on $15% Exemptions * Total Estate 1--_ TOTAL TAX COMPUTATION OF TAX $--------+-- $-------4-- $-------4-- $--------+-- $-------+-- $-----_--1._- (*)As evidenced by Charitable Exemption Certificates issued by the Secretary of Revenue. Less tax previously paid BALANCE Less 5%of tax if paid within 3 months after death :::::::::::::t== BALANCE OF INHERITANCE TAX DUE $t= Add interest at rate of 6%from_____to $-.J AMOUNT OF ESTATE TAX ASSESSED $-------lL- Estate tax paid $....Jl- BALANCE DUE $--__---.Jl- Add interest at rate of 6%from ------lto-----$-------1t=TOTAL TAX BALANCE $-----~,PAID $....J FOR USE OF REGISTER ONLY ADJUSTMENTS NOTE:Where subsequent adjustments are made to the above computation of tax by the Register of Wills,for proper reason, same should be noted below,with short explanation. Will Administration !No. IN THE ..Year MATTER OF THE APPRAISEMENT OF THE ESTATE OF ...LOUIS ..J.•..STIEHM .... Deceased , Late of . County of DONORA 1.vASHINGTON.... Commonwealth of Pennsylvania REPORT AND APPRAISAL I, Fonn RCC-2 DEPARTMENT OF REVENUE·•,'..~~ ~nUREAU OF COUNTY COLLECTIONS HARRISBURG,PENNA.17127 COMMONWEALTH OF PENNSYLVANIA RESIDENT INHERITANCE TAX APPRAISEMENT DATE f..E9..p.r.lJ.:~.r.y :?9..L ..1.979.... COU~iy ~~~~.~.~~..?~. FILE NO §.?§.?.::::2.4.. Whereas,}:~?~.:i::~~.~?.~.~~.~late of P?.l!.'?.I.:.'!l:. in the County of ~.~.?hi,..pg:~.9.P.:Commonwealth of Pennsylvania,having died on the ?~.h day of A:tJ.g~~19 ?~,seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore,I,~:.~.~..~9..~.~~;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 Ufe 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 AppralsBmentDescriptionofAssetValuesMadeforInheritance SUPPLEMENTAL APPHAISEMENr Tax Purposes $ PERSONALTY: See copy of Schedule "B"attached to appraisement 24,039 18- ._" .• Total 24,039 18 I , form::V;;:~hb::::~h:.w~zq~~OI~~.~a~o~?li-~~t ~Z;7=se?:~:::~~!o ······························2········"2~;;;d ..;;ij····......................................................... I r&c<....([_...............,;;;;;;0;;;;;;;..........................................•Penna. '" SUPPLEJ\lENT 1\.1 API"HAIS.J2JLENT WASHINCTOJ,'L .County .\ RESIDENT INHERITANCE TAX APPRAISEMENT Estate of ......~Qt)J$J...!$.T:I:,B.;IiM.. Deceased. Late of eo ~ ~ rv ~::3 .~~~' <.n l'1 :::9,.~.~,~ _,"G,)c:::~--;,.-~ :::::(.,0 (f)-.-=.--:;:r.....--;;":_<u~;;;;p.- (1)p'i fry -r""~--.i _.....r--'-r-~l0-'-r~~.".F' ...".0 r.:::;'._-?"..'.• c;-;".;c._'--r'..O~.,.;:!:-_.-:."-0..7"1 ....r--z -0'-0';p.(,q . DmmRA................,-. Date of Death,.!I::t1.@.l3.~?L.)..9.§.J . Appraisemel!t Docket Vol.,.3..5.. Page,.z.l$~l'O _No 9.J~.9.$~3.4 . Filed in Register's Office,f..~.t>t~.C3:I.:y ?9..19__..7Q Amount of tax due,$. DEPARTMENT OF REVENUE Received, Examined and Approved,.\. Wrote abo.llt A ppra-isement,. Appeal f1'om Appraisement,.. Entered and charged,. ;