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Home My WebLink AboutOC1969-0902 - ESTATE OF FAWCETT..t..93u~-(Q-cF/o ""V .(PARTIAL ONLY)(0 /PI G..) INVENTORY J of all real and personal estate oL r..'l..K,r.~~.c;:.~g deceased, late of 6a7...Eas.t..Beau..Street..~.~.~Bt~~~~~E..!!~~~.~~.~.~~~City Ward ......................................................_Borough To\\'llship,Pennsylvania. PERSONAL ESTATE SCHEDULE 745 Shares Penn 1'1anufacturing Corporation of Washington,Pa.,Capital 2 Shares George Washington Hotel Corporation, Capital,at $10. United States Treasury Savings Series "H" Issed as follows: 4 -I~OOD.January 1967 5,000.January 1967 10,000..January 1967 Pittsburgh National Bank,One Oliver Plaza Certificate of deposit,#33686,dated 2/9/69 and due 2/9/70 with 5%interest Certificate of deposit,1133688,dated· 2/17169 and due 2/17 /70 wi th 5%interest Certificate of deposit,#33687,dated 2/14/69 and due 2/14/70 with 5%interest Certificate of deposit,#33685,dated 2/8/69 and due 2/8/70 with 5%interest Certificate of deposit,#33677,dated 1/11/69 and due 1/11/70 with 5%interest Certificate of deposit,#33689,dated and due 2/22/70 with 5%interest Certificate of deposit,#33690,dated and due 7/24/70 tl1ith 5%interest Certificate of deposit,112793,dated 7/1/69 and due 7/1/70 with 6-1/4%interest Certificate of deposit,#33671,dated 1/3/69 and due 1/3/70 with 5%interest Certificate of deposit,1133673,dated 1/4/69 and due 1/4/70 with 5%interest Certificate of deposit,1133668,dated 12/30/68 and due 12/30/69 with 5%interest Mellon National Bank &Trust Company Washington Office Checking Account No.217-0433 j $1.00 20.00 4,000.00 5,000.00 10,000.00 25,000.00 28,000.00 39,000.00 12,000.00. 27,000.00 221,000.00 42,000.00 210,000.00 23,000.00 27,000.00 34,000.00 488.64 F.K.Fawcett Pittsburgh National Bank,One Oliver Plaza Checking Account No.24~4-967489 Checking Account No.24-4-967497 Checking Account No.24-2-157730 Savings Account No.2161 Page 2 $9,172.08 4,075.03 1,293.33 99,390.51 Ilt. I! .Pittsburgh National Bank,One Oliver Plaza Refund of unused portion of Safe deposit box rental Cash found in Office Fairman Drilling Company Production for June,1969 Production for July,1969 12.36 3.30 485.86 481.90 Weir Walker 1/4 interest in net gas production from Phillips Lease to July,1969 Phillips Lease to May,1969 31.62 21.55 53.17 Emporium Trust Company 3/64 net income from Fairman Drilling Company Dollinger Well #2 to August,1969 3/64 net income from Fairman Drilling Company Hall Chase Well #1 to August 1,1969 Union Drilling Company Inc., .Net Proceeds of Gas Sales for July,1969 Household Goods,Equipment &Clothing (as per Appraisal on File with Executors) Jewelry 11.90 16.71 721.37 8,008.50 42.50 ~278.16 ,"".. REAL ESTATE SCHEDULE REAL ESTATE IN PENNSYLVANIA 1.7319 acres of land)East Beau Street)having erected thereon a 2~1/2 story stone dwelling)a 2-car Tandem Integral garage,a stone springhouse and a frame building known as Rear 689 East Beau Street)East Washington Borough, Washington County)Pennsylvania AND Lot 50 x 150 knmvn as 689 East Beau Street,East Hashington Borough,Washington County)PaD $42,500.00 Irregular Lot 66 x 200 x 83.98 x 52.55 x 50 x 150 known as 688 East Beau Street)East Washington Borough, Washington County,PaD MEMORANDUM OF REAL ESTATE OUTSIDE' THE COMMONWEALTH OF PENNSYLVANIA NONE 3,700.00 $46,200.00 h.~~)•.,"hi h)·CtJU·4Meli-·'~·b-·l'·"'lt'lih h·.W·Hr'-tt '-"il ...~'iYt~-~":!""*«";''-;'''''''I-·~~';;'''''''':'''''''l.;,~~W·"'·'lIi ,··"'+'~~~~'~~~~N'~~-:;-~~~.;o~_: AFFIDAVIT OF EXECUTOR OR ADMINISTRATOR STATE OF PENN,'SYLVANIA ISS.:COUNTY OF ALLEGHENY ent Administrator ~,~s't Vl.ce PITTSBURGH.NATIONAL BANK Executors~~ deceased, and appraisement of the rea1 Sworn and subscribed before me ) .L!f-day of 2'4</;>,19.:J.p ~ 7zza?-t£:,d!t;:) Notary Public M.-,UEC E~r:",fn;~ this Personally before me,the undersigned a~thority,.a Nota~y'Publiq in and forsaidCountyandState,appeared Charles E.Enlow)Ass~stant V~ce Pres~aent,P~ttsburgh National Bank,Michael Beierlein and Harold Vo Fergus,'Jr. who,being duly sworn according to law,depose and say that Michael Beierlein and Harold V.Fergus,Jr.are the-----of the estate of F.K.Fawcett that the foregoing schedules constitute a complete inventory and personal estate of __F~.~K~._F_a_w_c_e_t_t ~~__ deceased,except real estate outside the Commonwealth of Pennsylvania,that the figures opposite each item of real and personal estate in the foregoing schedules are determined and stated by the undersigned to be the fair value of said items as of the date of thedecedent's death.Pittsbur~h National Bank BY:-rY~1.6~~cf;~-f.-4 ~-j;TrA~Y ?j'jL:'~ l/J;..~:.;:r-\··~r).:,·/i;'.SH;:~,~~M~,~(COl.::!TY,PIt ~1Y COMMIS'SIOi'l EXf-i;,ES fEi3RUi\f(Y 1,1973 ..... {fUSSELL :.,;.,i,RiNQ"'r'C I'",--,,,Lfi(c 'I ,j i i.:.i'l (,;',f:L S . l'!.51'/'I 1""-0 I''0 Pf,'11',/';,)I :·1 G'";1. .;~:~.'\ .)i.·)j';!,'j~' ~.!!'!!~lit>,;· r f ,",o /'.I ;,,'.."-":J .:.p.;(I)::(]): :.H:~-P:rl Cf;}(;,'):0 ::(f);.-mh.n.w carl:::i:>'(j):•• :tiO rli co K rl:~ @ 0:P:k 0:.. • i ~-:cp,.;c:0 :.j..):.j..}cd :::s:bO rl 0:l::o mi·,;~:..c:cd 1:-:tf}::r;{\J:cd::;3~:l1>(/)~(/)rd :k f::~<U.s '(j~~<~ ........... ~ ,~~~~~~~~~'~~~ .\,~~ ~"'~~)0,.:•.1;.,.: ~ ~ ");).JJr:ti <' •I,i..• ,#O'n ~.I..; II',tid'YlO ,,,,,, :~15'Q):u'4)~Q , .j..}: .j..}i.0): 0::sicd!Iii:,., ~! ~l ., ~o Er.n.~ ~o~. Z~>Z Jaaa4 ,,, ~.N~:~ .n : :'J :4) 'M~.a)c.s \}.....-i ""'~~~.~~, .~'-j.~ j"\~ I \f)~: ,.......!.,,a .."1 'J'0 .....-:Z '-"'11 j : II ~. 11 I 1II, ~--..~ ~ ..,. ~',.'.\~ ." .....,J,";.J. SUP P L E MEN TAL INVENTORY of all real and personal estate of I!...!~.~..X.'~I!g.?.TI.~deceased, 637 East Beau Street Extention late of ,···················3~tJ;~A Ei:l.s.t Hash.iugton City~Ward .......................................................................Borough c••••••••••••••••••••.•••••••••••••••••••••••••••••••••To\\'l1ship,Pennsylvania. PERSONAL ESTATE SCHEDULE 745 Shares Penn Manufacturing Corporation of Washington Pa.,Capital (Increase in carrying value from $1.00 to Value as of 7/26/69,Date of Death). •046875 Working Interest -Dollinger Well 112 Benezette ~vp.Elk County,Pa • •046875 Working Interest -Hall Chase Well #1 Benezette ~vp.Elk County,Pa • •0625 Horking Interest-Green Glen fllSylvania Brady Twp Clearfield County,Pa• •0625 Working Interest -WPlymire Well #1 Armstrong ~"p Indiana Co.,Pa• •0625 Horking Interest -H.L.Gernandt Well III Halter Stark Farm Grant ~.,p.Indiana County,Pa. 297,999.00 ..- 150.00 ,. 250.00 - 24·0.00 ; 600.00 .. 2,700.00 ,. •0625 Working Interest Cameron County,Pa • HOvJ<l,rdWell 111 Gibson Tup • 800 .00.' •125 Working Interest -Anna Kuhn Well III S Huntington 11l1p. Westmoreland Co.,Pa • •0625 Working Iriterest ~Clair Reade Wells #1-2-3 Gaskill 11l1p.Jefferson Co.Pa • •25 Working Interest - G Goroncy Hells N Bethlehem 11·Jp.Hashington Co.Pa .25 Working Interest - D M Phillips Well #1 N Bethlehem Til1p .Wes tmoreland Co.Pa •25 Working Interest - D M Phillips Well #2 N Bethlehem 11l1p.Washington.Co.Pa. •25'i-Jorking Interest - D M Phillips Well If3 N Bethlehem 11·Jp.Washington Co.Pa •25 v101'king Interest -H C Goodll1in Hell N Bethlehem 11l1p Washington Co.Pa • •25 \vorking Interest -\V'C Dunn WeHN Bethlehem 11vp. Washington Co.Pa. .25 Working Interest -Tomasic Well NBethlehem 'l1vp. Washington Co.Pa •0625 '-Jorking Interest - B L 1'1arteney Well 1f1-147C Union District Barbour Co~WVa • •0625 l-Jorking Interest - A Clark Well Ifl-176 C Court House Dist Lewis Co.W.Va. •0625 Working Interest -M a Smith Well #1-28 E Hackers Creek Dist Leuis Co.W.Va. .0625 Working Interest -F A ~lark Well #1-95 E Skin Creek Dist Lewis Co.W.Va. 7,000.00 " 3,000.00 • 1.00 I 1.00 . 1.00 I 1.00 ... LOa" 1.00 ; 1.00 ... 1.00 ' 750.00 • 160.00 1,000.00 'Ii! H..~. .r PAGE 2F.K~FN{CETT .0625 Harking Interest-H R Clark Hell Itl-87 E Skin Creek Dist LmJis Co H.Va • •0625 t.forking Interest-)l N Gay Hell 1fl-1l3 E Skin Creek. Dist Lewis Co.,W.Va • •0625 Working Interest-F.R.Hardman Well #1-77E Skin Dist Lewis Co.W.Va • •0625 Harking Interes.tH.F .Hm-lkins wellin-l06 ESkin Dist Lewis Co.W.Va • •0625 Working Interest-C IV Hinzman Hell 1n-134 E.Skin Dist Lewis Co.W.Va • •0625 Harking Interest-M E L Larkin \~el~111-137 E Skin Dist Lewis Co.W.Va • •0625 Harking Interest-E S Lm<1son Hell 111-88 ESkin Dist Lewis Co.W.Va • •0625 Working Interest-E S LaHson \~ell 111-100 ESkin Dist Lewis Co.W.Va • •0625 Harking Interest-B McNemar Well #1-80 ESkin Dist Lewis Co.W.Va • •0625 I-Jorking Interest-A.J.Reeder Well Ifl-46-E Skin,:· Dist Lewis Co.W.Va • •0625 Working Interest~E M Roach Well #1~127 ESkin Dist Lewis County,~.Va • •0625 Working Interest -Stalnaker Funeral Parlor Well 111-43 E Skin Creek Dist Lewis County,H.Va• •0625 Working Interest - H C Summers et a1 Hell 111-175 C.Skin Dist Lewis Cou~ty,W.Va • •0625 \-]orking Interest -Union Drlg Co.Hell 111-14·2 E Skin Dist Lewis Co.W.Va • •0625 Working Interest - L A Clark Well #1-165 C Banks Dist Upshur Co.W.Va • •0625 Harking Interest -IJ H Aspinwall Jr.Hell 111-151 C &1f2-154 C Neade Dist Upshur County,l1.Va • •0625 Working Interest - R Farns\,",orth I-Jell In-164 C Meade Dist Upshur County,W.Va • •0625 Working Tnterest -J C McCoy Well #1-161 C Meade Dist Upshur County w.Va • •0625 Working Interest - R A Morgan Well #2-196 E Meade Dist Upshur Co.W.Va • •0625 Working Interest -}1 C Potter lvell In-170 C Heade Dist Upshur Co.W.Va • •0625 Working Interest B M Reed Well #1-180 C Meade Dist Upshur Co.H.Va • •0625 Harking Interest - B Riffle ~vell 1f1-17l~C MeadeDistUpshurCo.W.Va. F.K.FA\-JCETTPAGE 3 .0625 \:Jorking Interest -S St.Clair Hell 111-159 E Heade Dist Upshur Co.W.Va.1.00 .0625 Harking Interest -S l1urphy Hell 1tl-143 C Union Dist Upshur Co.W.Va • •0625 Harking Interest -N B Booth Hell 1/:1-13 U C & 1f:2-1q·U C \~arren Dist Upshur Co.H.Va.j 75.00 ,.- 1.00 - .0625 Horking Interest Supshur Co.W.Va • H A Casto Well #1-30 C Warren Dist 225 .00 ~ •0625 Horking Interest -H A Casto Hell #1-22 C & 2-51 C Harren Dist Upshur Co.H.Va • •0625 Horking Interest -H A Casto Hell 111-66 C Harren Dist Upshur Co.W.Va • •0625 Harking Interest - H A Casto Well Iii-57 C Harren Dist Upshur Co.W.Va • •0625 Horking Interest -H.A.Casto Hell ill-83C Harren Dis t Upshur Co.i~.Va • •0625 Horking Interest -J L D,nvson Hell #1-21 C Harren Dist Upshur Co.H.Va • •0625 Working Interest - N Nick Ivell iIl-25 C &in-U8 C Warren Dist Upshur Co.W.Va • •0625 Horking In.terest -l~W ~'Jarner Well 1f:1~32 C Harren Dist Upshur Co.H.Va • •0625 Harking Interest-C H Reeder Well i13-l53E Courthouse District Le'\vis Co.West Virginia .~625 Working Interest - S A Lane Well #1-169E :Heade DistrictUpslur County,hi.Va. .0625 Harking Interest:DoyHelmich Well 1f.1-198 UC IJashington District Ups1ur County,West.Virginia .0625 Norking Interest -Basil &Chas Hinkle Well #1-200UC-Washington District Upslur County, Hest Virginia .0625 Horking Interest -Ishmael V.Hull Hell ifl-53E Skin District Le,:ds County Hest Virginia .0625 tJorking Interest -F.C.Hc Nemat Hell if:1-63E Skin Creek District Lewis County,Hest Virginia •0625 Hor1<ing Interest -F.A.Clark Hell ff:l-76E Skin Creek District Lewis County '·Jest Virginia .125 Working Interest -F.S.Riffle Hell 1H-4C \varren District Upslur County 'vest Virginia .125 Uork.ing Interest -J.S.Lane Hell #1-374 5C Bank.s District Upsiur County,Hest Virginia •0625 liorldng Interest-Najor L or Brent \1.Hinkle \-Jell ffl-TR2-9UC Harren District Upslur County \ves t Virginia 80.00 ' 300.00 - 225.00 ... 10.00 - 90.00 - 500.00 - 80.00 - 300.00' 300.00 - 450.00 .,.. 1,500.00 - 60.00 or 1,000.00 .... 50.00 - 1.00 " 1.00 . 1.00 .,i%_f;~· F.K.FAHCETT ~I II .0625 Harking Interest -George Anglin Hell 1f1-11UC \-Jarren District UpsInr COUllL.y Hest Virginia .0625 Harking Interest -IV 0 Hinkle \:ell fil-12UC Warren District Upslur County,West Virginia .0625 I,!orl~ing Interest -H A Taylor \{ell #1-15E Skin Creek District L8~'7is County,{;Jest Virginia .0625 Working Interest -EdwardC Were1ey Well #1- 129UC Harren District Upsl.ur County,I·Jest Virginia Harking Interest 15 ~'!ells Fayette Co.Pa.and 1 Hell Garrett Co Maryland l.00 '" l.00 - 1.00 / .! .I 200.00 .. 1,400.00 , $333,341.00 "SEE ORIGINAL" "SEE ORIGINAL" I REAL ESTATE SCHEDULE REAL ESTATE IN PENNSYLVANIA MEMORANDill1 OF REAL ESTATE OUTSIDE THE COMMO~~EALTH OF PENNSYLVANIA -1'1'•. .~....#'-I _4&"1,.d Fum !...,~-.bt'¢,).fL.:"«;'...~jP..'.!t~f;·'··h..,.,'.:.....~,iii........'Ii3e~.~~..--"-...............~~...-i~:...~""""'~~e.:~:~~~ "..,~j .. AFFIDAVIT OF EXECUTOR OR ADMINISTRATOR ,,,STATE OF PENNSYLVANIA I COUNTY OF ALLEGHENY SS.: ....r-.~',--",;t ~~ ~-tJ c";.''''c'Q).C ];:r1'1 ~~__~~..:_.~~(1),ic:::::J •":~.H r:-l ~0:'if;C');,:Cf):-tJ Q....I:.._.J"":Cf)m:.::fJ1 ,"-(.I :••'oj Lf\2:--~:--,Y,'::--)!'i "1'lJ:Q)r+i6'·)r~;-~,"".'~:~'j:::J'CO :.,..~".".,..:'+,:-01 Q)~-i /'.J'I ~:-c,").4-...",,,,,:"';~:rl t:l-i',,':.~'rl ...:......··ll .:-"-::-::::r:c.:O:".c>~;;,:":~::~..........,.....-,.',....;'0 >::...-..'--.----::~b~--:,"::::>=..s::.p-0 r-C~)(..:1 ::+'60J:>(J1 '-'-Jl :A:j t::.'H 0·;; QI'lJ.t:~t'-~~(\J;!:::,'.... ·~i·QJ rn·J::rn·QJro1-0 1-0~0 roQJ.........&....ro~-<-< PITTSBURGH NATIONAL BANK" E~c~orro~~i~~a~ deceased; and appraisement of the real Executor s 1fxYNd.mjff&~"iI:i!JtJ;1{ who,being duly sworn according to law,depose and say that Michael Beierlein and Har~ld V.Fergus,Jr.are the of the estate of F K FAucett that the foregoing schedules constitute a complete inventory and personal e stcite of F.K.,Fa~vCet t deceased,except real estate outside the Commonwealth opposite each item of real and personal estate in the and stated by the undersigned to be the decedent's death. Sworn and subscribed before me ) this 'lJ{/hday of O(A'~J?!?;r 19.:2<.J),(jj 11 1'7-0 f'vj ,) '-a-<.-'<.'(<4./l9-~ff,:(fy ) !'Jatar UbliC~ CHA~1.0nE l.YOUNt;;.Notary Public Washington,Wa~illgrOn Co P..a. My CornrniHion Expires August 3,197.C; Personally before me,the undersigned authority,a Notary Public in and for said County and State,appeared Charles E.Enlo~v.Assistant Vice President.Pittsburgh National Bank,Michael Beierlein and Harold V Fergus,Jr. ~ :'t1.~~~~I~,1i1:u (): ~I .~~"~1 81=:Q.'. \~~~,ZIO IX.8 l~:::Po.~I~0 8~I f:1 ril I (\0 0 1 \J '0 Q.{ ~IZ ::s:\$'*~ ES ~lit~I~r.n ."l). r;q ~ ,\,$! P-il'\: Poi I >.~:! lit .~::>'Z:~o . Z : Cf)IJ=:u4..-~~/ /; i/// ", "\/ \i { t \ J jI! .•..::"...q ,~ i'-<;;:;,~,~"""=:em ...~......?-•• of Qrommnn ®rpqann' ~lt QIourt Jl~an of Ifanqingtnu Qrourt ilininion Qrounty In the matter of the Audit of Account in Estate of_----'F~.----"'.!K.....'--"'F:..£A~W~C>!"Eob:L!o.T_"'T ....,'--------{ Deceased. TO THE AUDITING JUDGE: No.63-69-90a Enter my Washington,Pa. appearance for FIRST UNITED METHODIST CmJBCR, N.B.-Counsel shall,by separaite pape,r,present a concise statement of each claim,wHh 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.63-69-902 •In ra Audit of Account in EstaA:e of F.K.FAWCETT, Deceased. AUDIT 'ratript fnrl i\pptaraurr FOR First United Methodist Church WA!'lhinO'r.nn_'PA_U -:>'~-.... ~~ :$-:dW 41 .p:.r;;:t!,.(/)G?c·C-;;,i.r=~ -r-(fY ~1 rrl g <,/\.i~ N :::(/)cfi :z:-t.rti ---:-.;,rn r'd --(,;0 r'oz <::>:;:;l'~-....".."'....o >.-""".~ o::E:;d.:r=~. -ord'a J.~.(/)HughesfEsq. Attorney ~2 ~lt t4.r Qrnurt nf Qrnmmnu '1.rus nf lJus4iugtnu Qrnuuty ®rp4uus'Qrnurt Utinhtinu In the matter of the Audit of Account in J No._..-:,~;a~~---='-L1_·..L.:10~2.~_ TO THE AUDITING JUDGE: Enter (JeI,appearance for E/ttIUJII.J..A(I14)t:Jh MIl of 7ie#.CHc4teH; /A'lI.leJr SEePMt1 edlPs.'ii1Jll etlf4f6t1 DF lN~dd/,.;o1t/ r;u~~TUT /(;)day of Jwr '19--Z3- N.B.-Counsel sh1all,by separaite pape,r,present a concise statement of each claim,wHh 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. ~1-+:= ')¥ ~ ,~ ~0 $.t -Cll ~~~ 26 II>::+.r:il ::+. III 1:1 t -I-~i:l -P::5 0 $.t~() :J() J:i<«"0 :a ~~::+. Cll 'C10< ~1:1 ~.... ~0z (PARTIAL ONtY) INVENTORY of all real and personal estate of )~.~..K,f.~~.9.?tL deceased, late of 6.a7 Eas.t...Beall..Str.e.et...~~.~.~Bt:Mel ~~~.~..:!~.~~~~.~.~.~~~City Ward .......................................................................Borough Tov.·nship,Pennsylvania. PERSONAL ESTATE SCHEDULE . i, 745 Shares Penn Manufacturing Corporation of Washington,Pa.,Capital 2 Shares George Hashingtori Hotel Corporation, Capital,at $10. United States Treasury Savings Series "H" lssed as follows: 4 -1,000.January 1967 5,000.January 1967 10,000.January 1967 Pittsburgh National Bank,One Oliver Plaza Certificate of deposit,#33686,dated 2/9/69 and due 2/9/70 with 5%interest Certificate of deposit,#33688,dated 2/17/69 and due 2/17/70 with 5%interest Certificate of deposit,.4133687,dated 2/14/69 and due 2/14/70 with 5%interest Certificate of deposit,i~33685,.dated 2/8/69 and due 2/8/70 with 5%interest Certificate of deposit,#33677,dated 1/11/69 and due 1/11/70 with 5%interest Certificate of deposit,#33689,dated and due 2/22/70 with 5%interest Certificate of deposit,#33690,dated and due 7/24/70 with 5%interest Certificate of deposit,#2793,dated 7/1/69 and due 7/1/70 with 6-1/4%interest Certificate of deposit,#33671,dated 1/3/69 and due 1/3/70 with 5%interest Certificate of deposit,#33673,dated 1/4/69 and due 1/4/70 with 5%interest Certificate of deposit,#33668,dated 12/30/68 and due 12/30/69 with 5%interest 1 Mellon Na tiona1 Bank &TruJt Corrlpany,.'Washington Office Checking Account No.217-0433 $1.00 20.00 4,000.00 5,000.00 10,000.00 2.5,000.00 28,000.00 12,000.09 27,000.00 221,000.00 42,000.00 210,000.00 27,000.00 34,000.00 488.64 .' F.K.Fawcett Pittsburgh National Bank,One Oliver Plaza Checking Account No.24-4-967489 Checking Account No.24-4-967497 Checking Account No.24-2-157730 Savings Account No.2161 Page 2 $9,172.08 4,075.03 1,293.33 99,390.51 Pittsburgh National Bank,One Oliver·Plaza Refund of unused portion of Safe deposit box rental Cash found in Office Fairman Drilling Company Production for June,1969 Production for July,1969 12.36 3.30 485.86 481.90 Weir Walker 1/4 interest in net gas production from Phillips Lease to July,1969 Phillips Lease to May,1969 31.62 21.55 53.17 Emporium Trust Company 3/64 net income from Fairman Drilling Company Dollinger Well #2 to August,1969 3/64 net income from Fairman Drilling Company Hall Chase Well #1 to August 1,1969 Union Drilling Company Inc., Net Proceeds of Gas Sales for July,1969 Household Goods,Equipment &Clothing (as per Appraisal on File with Executors) Jewelry 11.90 16.71 721.37 8,008.50 42.50 $831,278.16 .. REAL ESTATE SCHEDULE REAL ESTATE IN PENNSYLVANIA 1.7319 acres of land,East Beau Street,having erected thereon a 2-1/2 story stone dwelling,a 2-car Tandem Integral garage,a stone springhouse and a frame building known as Rear 689 East Beau Street,East Washington Borough, Washington County,Pennsylvania AND Lot 50 x 150 known as 689 East Beau Street,East Washington Borough,Washington County,Pa. Irregular Lot 66 x 200 x 83.98 x 52.55 x 50 x 150 known as 688 East Beau Street,East Washington Borough, Washington County,Pa. MEMORANDUM OF REAL ESTATE OUTSIDE THE COMMONWEALTH OF PENNSYLVANIA NONE 3,700.00 ~200.00 PITTSBURGH NATIONAL BANK Executors 00lC~ ~~deceased, and appraisement of the real AFFIDAVIT OF ~1(ECUTOR OR ADMINISTRATOR STATE OF PENNSYLVANIA I . COUNTY OF ALLEGHENY SS.. Personally before me,the u.l).de.rsigned a~thority,.a Notar:Y.Publiq in and forsaidCountyandstate,appeared Cliarles E.rmlow)ASslstant Vlce Presluent,Plttsburgh National Bank.Michael Beierlein and Harold V.Fergus,,Ir. who,being duly sworn accoroing to law,depose and say that Michael Beierlein and Harold V.Fergus,Jr.are the-----of the estate of F.K.Fawcett that the foregoing schedules constitute a complete inventory and personal estate of -:-_F_._K_._F_a_w_c_e_t_t -::-_ deceased,except real estate outside the Commonwealth of Pennsylvania,that the figures opposite each item of real and personal estate in the foregoing schedules are determined and stated by the undersigned to be the fair value of said items as of the date of thedecedent's death.Pittsburgh National Bank BY: Sworn and subscribed before me ) this day of 19 )--) ) Notary Public ~E Vlce Presldent Executor or Administrator • -. ·:::-P:·(1):(1):,'tS :.H:,·~GI ~-P:rl:l C9 L!2:0GI.~u ::('1).GI ;...(1):L(\,Q,Q)up oarl0)b.O ::::s (1):•1""1 ell 0 tiD rood cd~Poi ~~cr~0 ~0 -P;-Pi r:~0:"'r:rl (1);:.:s::Z E-4 0:::;..c:1 0.....' ES ;:.::·P:-Pcd:rQ :;j:bO~en 1Xi;,-j 0:Cr:rl o L!2;.'-;>.:~:,C:~j cd 1:'--:u.l.::r;:(\J;cd .0 ·Z .:: •'":? 1Xi! .._....Z ·>.:, C1l en~s::en -d r...Q,)o r.......;C1l Q)~'0.-~'00.~Q,)>.fi~<< t .. '. ~:, ) .v' L--- " l ..-Jr., '"I ,1 '.' IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVIS ION NO.63-69-902 IN RE:ESTATE OF F.K.FAWCETT, DECEASED. STIPULATION JOHN B.McCREIGHT,ESQUIRE McCreight,Marriner &McCreight 800 Washington Trust BuildingWashington,Pa.15301 COLDREN &ADAMS ATTORNEYS AT LAW UNIONTOWN.PA.15401 ...'.'..'. IN THE COURT OF COMMON PLEAS OF WASHINGTON.COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION IN RE:ESTATE OF ) ), F.K.FAWCETT,r ) DECEASED.) No.63-69-902 '; S TIP U L A T ION WHEREAS,the above-named decedent,who died July 26,196 , left a last will and testament dated September 27,1966,as amended by Codicils dated May 25,1967 and April 9,1969,probated in the office of the Register of Wills of Washington County,Penn- sylvania,in-Will Book Volume 108,page 325,wherein he provided, in pertinent part,that his residuary estate be held in trust to pay the net income therefrom as follows: "FOURTH:••••C••••My Trustees shall pay the net income therefrom as follows: 2.Twenty five per cent (25%)thereof, to LAKE LYNN METHODIST CHURCH OF LAKE LYNN, PENNSYLVANIA,for its general uses and pur- poses •••• In the event any of the said Churches should cease to exist or,would have ceased to exist but for the distribution herefrom (as determined in the sole and absolute discretion of my Trustees which shall be conclusive and binding upon all perso~s.concerned and without revie~)due to the congregation becoming tooIsmallto'support such ,Church,~hen the net income to'which such Ghurchnad been entitled shall be paid'and distributed to SHRINER's HOS~ITAL .for CRIPPLED CHILDREN,Philadelphia, Penns?lvania.";and / WHEREAS,during the ten years prior to his death,the above-named decedent made 'substantia1 contributions to assist the ·, '/ ,. . I members of the 9ongreg~tion of the Lake Lynn Methodist Church, [.,~oj ,.(, with whom he was personally acquainted and in whose welfare he was personally'-in~~rested,his last contribution having been made on December 28,1968;and WHEREAS,on May 28,1969,by unanimous vote of the congregation,all of the members and Pastor of the Lake Lynn Methodist Church of Lake Lynn,Pennsylvania,withdrew from The Methodist Church,and organized themselves into the Lake Lynn Community Church,also known as the Lake Lynn Chapel,which church embraces all of the former members,as well as the Pastor, of the former Lake Lynn Methodist Church;and WHEREAS,the Shriner's Hospital for CripP~ed Children, being the only other interested party,recognizes the decedent's obvious interest in the continued success of the religious organization in Lake Lynn,Pennsylvania,now represented by the Lake Lynn Community Church,also known as the Lake Lynn Chapel, and has agreed with it as hereinafter set forth. 'NOW THEREFORE,WITNESSETH THIS STIPULATION AND AGREEMENT between the Shriner's Hospital for Crippled Children and the Lake Lynn Community Church,of Lake Lynn,Pennsylvania,also known as the Lake Lynn Chapel,by their respective attorneys of record,with intent to be legally bound hereby,do mutually agree as follows: 1.Upon the establishment of the trust under Paragraph FOURTH of the above decedent's will,as modified by codicils there to,the income therefrom payable under Paragraph FOURTH:C.2 shall be paid quarter-annually or oftener as·follows:$2500 , j ..-~ " " .-"".';' ,... ,. annually to,the:Lake ,Lyn~qo~munity Church,also known as Lake 1 "_(+-"'"I Lynn Chapel,and the balance of the annual income therefrom to the Shriner's Hospital for Crippled Children. 2.The aforesaid distribution of income shall be continued so long as the aforesaid Lake Lynn Community Church, also known as Lake Lynn Chapel,continues in existence as an active,worshiping congregation. 3.In the event said Lake Lynn Community Church,also known as Lake Lynn Chapel,ceases to exist as an active,worship- ing congregation,all of the aforesaid income sha.ll thereafter be paid in perpetuity to Shriner's Hospital for Crippled Children. 4.The parties nereto respectfully request your Honorable Court to incorporate the aforesaid stipulated agreement in its order of distribution in the above estate. Respectfully sUbmitted, LAKE LYNN COMMUNITY CHURCH, of Lake Lynn,Pennsylvania, also knmm as La.ke Lynn Chapel,~7~BY~~~~)3s Attorneys ".",,' l': " -,.-. .. ,,. d' ,. •fi .....,.',," '.' "..,..;. IN THE COURT OF COWON PlJ,S,AS OF t'1ASBINGTOltl COUNTf.PENNA. OBPRANSl COURT DWlBtON ..'.,.~ tstata of FII Ito flAVlCETT, Deceased. ( ) ( ) ( ) ( No,002 of 100£1 'The wtn of JJ'.K.Fa\t,,'Cott VJt1$<tntad SOl,tOmber 27,1~86.Tho t'AU itsolf presents no problom.Bo~over,thero f.U:lotbrce eodlcUs,tho £trot .<iOtOd May 25.1007 1 the eoconcl dP.tc4Ap~U 0,leaO,nad tho tbird &nod tho bJAnh 40f Gf June 1939. The 000000 and third codtcUs contB.1n totoi.'Un~ttono,dolottono J co.ncel1raltons,nddttionnnnd mA?g1nal VJi'ttln9J)_'The mtl and eod1Cl1tJ WGrO probated August 6,If)69~ The probo.to of tl wlUln Golely within tho juttsdtctton of tho ?oqltJtor ot wttle.Tho O1l'phano'Court o~tns JUrisdlction ovov the probL\te on.,on o.Vponl,and thQ statutory porlod ior oppea.1s Is ttio yoam from thG dote of tho r~tei'ts 40cn-00.(~o apPQO.l VJQO taken In the instant easG,but the stetutoi'Y porlod l\OS not onpwod.» The i'ogtstor hoorti no toollm0tl1 mth rcSPQct tomnttora Qt wallo. mt\dO no $pOCUlc ftndlot!Q concQrntnu coy of tho matters of tnt01"Unoat1ooot cenceltntlons,m~na1 virlUngs,etc.;be p~bnttd tho VJ1U and cod.loUs tn tholr cntlroty and by hta 00"00 admitted overy TJot'd of tbo lnstrum()nto mth tho oneoptlon of the cancO\tcd.l1noo and 'Worc1a. f.'i" ....'",,', " .,,-...f:-l ':")l.~,.'.",.,",,~'..'';',• ","- fto CQU~t 00\114 yacnto Ih~dtcte~lof p~t)at~Qt1dGGtta thQ mnttG?,~ ~.totbt roq1aterfor apecltlctlndln'q$cono~~tIlo ~I 01 -'.'.. canttllUlorl,tntewltneo,tlou,ndc11ttonQ.nd.InlGrtioN ~·8M~n. M5 (l~iAh )4QlQ£!Q1l,11 Fld..Rep.•161 (1281). Btlt the r~ter's 4$Cfoo of pcobl\\te could bo eppoated 'Olthln two "~G.and It \'Jolt14 ttp.ln coma bI1clt to thts court,rotaln;the same qU$,ttowa. In lt9bt of this fact,the lw:ilt1aq !u.dq••tlOt without tntattvtnp .$S.to the proprloly tnetcof.permttte4the tntr04uetlcnof evldenca ~lt1l r~d to tho lTc.rloQelnterlluoattollS,etc.,plnttll1 vi.1ble tn tbo$ocon<1 .an4 thtri,cod-teUn. ~ViOll as the enGCutlonof$ame with r-eepect to timo qf on~uUOl'l ~.prcce4tnty at bolu\J 8~Wlnt to thtSt Vtirious ehauqea etfeetd. .. The r~tcu"01;'0'1118 probate<!aU thirteen pageD of the "Ul o.tl4 ¢OdioUs cUie attacbed pholosta.t\ccoples ot.the tllU·ana CodICils to thG totte,s tcstnmeufary.These eoplos,being photocopt_,eonWwtn all the "lnter1tn~uens. d$latlons,conc€>ltatlone and.n(id.lllone toun4tnthoQ'rl9lnerl documents.Thoro i.S oothlnq tn the rtagt$terts roeord te>show'~t decfSlctl,Sf any,woo madfb concerning'aUf oftbosGonao(fO$.TbevS9Wler a<1 not remter tJ,'leap,.rob:.U Xl wclear from tho ovtdonce o,dduefJd tbAt tho chanqo3m&40 lnboth the Gtcond and Udr4e04tctla (and tbuo .o.rt)tho onl1 two 'Involved)were made .nt.thctnatance of tHo testato.,·Ill hts prOiouco and at bta specUic lQGtructlona~ tbat allot the cbenves wercf4tocte4:betore tb$testator mlecutod.G34h 01 t'l:lG coatcito;tho marg\na.l blttt&1.c of teot$tor flQrO cleo afft:!~b)thtm atter tho OOOtl(JQa opposite the ttJ1ttnla VJ9rQ mede.and bGtor$fb'1at<m~uttoQ. We coneld$J tnwGlore,tbat the enttrG VIllI.ant thQ tbrGQ eotltclls \. •ve beGt1 probatQ4 ttl the'exact tiP.written form Qtj aumtU¢d,to the rogtstorJ hd that,tho va:rlot$haadtJi'ltton e.tttmttons eud tnt.-l1ooatlons BrG till . ~opted 0$.wtlttQUJo1'1l.1.thQ<lOloUona nn4 cnnc"UatltU1S plAinly twWene.tn . ",.' ......:~...."....;.... "-..-'t the OGcon<1 And third eodtel1a DrG taken 00 c1tsr~4e4 bJ thG roglGtor o.n4 00 forming no part of tho probated lnstnlmGnt.Tko doctrlno of dopond&ut rolAUvo fGVoco.tlon la not tnvolved in any mnnnw.~, ~,, Caneollnt.ton mQ.JbG Q,Ccomp1tshed SuDGEJqU$nt to enecuttOn oftbG ~....t+·., tostwmont:Section 6 of,thG Wl1ln Act of 1007,ooo~880 Pat 100(1956)t No putleuloi'form of eoneeltatton WrGg,uttod~·HO\"JGvGr. tntcr1inGntlonso me.r(ftnel mttt.nndlnsertlono Of add\tlons Q1"G not vaUd unlooo tbe Instrumont ta '.oaooutcd oubsoquent to tho eftoctcd chanqoo:YiE.teb~. ktnj&,oupra. \\lOlU.'G further 1l'OQUOCled to tntcrprct tho third r.m4UY!lt codlcUp tntyhtch testator bequenths the Gum of 8.100,000.00 to b1s dcughtsrf Me.?~n:E. P'onolOOn,a.s~el1 as certain ptwsonn.l otiecw.Tho quootlOn iaposod 00 to .whether thts smn!t:l In .f;td.~to t\bequoot of 010,000 to ookt dau~tnn40 1n tho flGeOad.eodtcll or In.subotttutton th<Weof.WO noio that the ~tntol: rc~'rmD btl Laet WUlar.(lTGoto.xnQnt,!ln4~,~as wolt.Tho lmmc4tatG prior eO&e11 provtaom til1IRST:t c10 l1eveb1 revoke,and decloro null ond void any nnd aU ~GSt$mooe in mv Last Will arlO T$SUUnentto my ~Uqhtar,Merlon Po,;;/olson"t\nd make the foltomnV boquest,MhO?eolQ tnberi~G: 1 give devise and bcquGath to my dQutthtw Mortnn Pot701tJOn,tho SUM of ~10tOOO"OO.nnd onO-4onth (l/1t'3th)G7 tho Incomo f?om my sntd truat durlnqlhG term o~ber nabWnl Ufo.n '' Should Vie hold tho qUG3tlone4 boquOIt to bQ GubetttuttOl'ID?y,n goo4 6r9Utn0nt could.bo made for dropping tho tntGfetlt in tho trust entat.e os \'11&119 ' It.W htwcll1 eoncolvable tlUU totator tnten4ed to 40 thItJ,~bQn htG orl\llrml bcqu~t to htsdaughter t'JOOD100,OOO.OO p1wJ QD0:hP.1lilRt~ln tho trOOl durlnq her lUottmo. " ..?'-. rI';.\III... .t t •f;•., ',-. Tbls was rOOuCGd,00 abovo noted,in the acconct co41c11to el0,OOO.OO,plus one-tenth.ot the It100me from tho truatcstate. Th0 third and lost codtcUatmply reaffirmG tOO one-tenth tatoxoaot tn tho truDt ootato,and odds to tbo 1)10,000 boC;!Uoota furthw boqueet of Sl00.000.We couoludG tbo.L tho bequest made tn tho thlrd.e.nd loot codlcUls oot eu.bstttllttonory;it moroly tneroaseo tho cash boquoot to decedont'o e:tnttght.er 1Tom 010.000 to 0110.000.All othor provtotona of the ~Ul and codiCilS rcmnln unebang-c4. ,( IN THE COURT OF COMIVION PLEAS OF WASHINGTON COUNTY I PENNA o .ORPHANS'COURT DNISION The court is informed of an appeal entered from our Decree of INRE: Estate of F.Ko FAWCETT I Deceased. ~arino,J.,~arch 21,1972. ( ) ( ) ( ) ( OPINION No.902 of 1969 ~tr I t Il { tt I February 14,1972,in the above matter;in accordance with Supreme Court Rule 63 this opinion is rendered. F.Ko Fawcett died July 26,1969;he was aged 87 years,and had been a widower about 10 years.He lived alone and was a very lonely mano In 1965 he became acquainted with a widow of about 39. In 1967 he began calling on her about twice a week.He soon proposed marriage;she declined, stating that she was very fond of him but would not consider marrying again. The reason for this decision was that the death of her husband in 1948 had been such a shock to her that she determined never to marry again. ~r 0 Fawcett continued to call on her and continued to propose marriage.In the y~ar 1967 and early 1968 he made various cash gifts to her, -$50 or $100 on occasions and a birthday present of $1500;he also gave her $3500 to purchase a new car.Up to that point he had given her the sum of $8,000.On July 1,1968,he presented her with a savings certificate of Ili IfI ! IiI ! III $100,000.\..,-'/'r"''i...,','~"t"'1 "l't.ti ..'_'.\.t'.., ..f ~.to ( , '" ,. !.. .. ..~..._...·-7-------~-- During the year 1969 (prior to his death on July 26)he had made a gift to her of the sum of $37,500.This was given her for the purpose of ,~-..~...... building a new home for herself,and the gift was made on June 30,1969, '-.'-j :. less than a month before his death.This same year,he made a gift of .-,',~ 4 _.~• $31,500 to his girlfriend's daughter,also for the purpose of building a home for herself.His total gifts during this interval amounted to more than $177,000,which said sum is undoubtedly a material part of decedent's estate•. .During this whole period,Mr.Fawcett kept asking his girlfriend to marry him,hoping of course that she would change her mind somewhere along the line;but she consistently refused. He talked about his will with her,and together t.hey went over the provisions thereof,particularly the gifts to charitable organizations,which were listed in percentages.These were changed on several occasions.They met for such purposes at least six times.He also bequeathed her the sum of $10,000 in the will,as well as one-tenth of the income of a trust he established. She continued to see him socially until shortly before his untimely death.He requested her to look after his grave after he died and to plant flowers there in remembrance of him;this she promised faitbfully to do. Mr.Fawcett had been in remarkable health for a man of his age. But in May of 1968 he complained to his doctor that he had a pressure in his head,and of nervousness.He visited his doctor on four occasions in 1968. In February 1969 his doctor had him go to the hospital for examinations and, tests;he was there four days.The doctor made a diagnosis of suspicion of cerebral ischemic attack.He exhibited extreme dizziness and staggered markedly.The doctor warned him that he might be leading up to a stroke. He insisted on being discharged from the hospital,and the doctor permitted him to leave. -2- Ii \ t { ! tI fIr I Ii!I.I•\ A transfer of 3%of the gross estate has been held to be a material --....', The inheritance and estate tax act of 1961 increased the presumptive period to two years,and provides that transfers made more than two years before death are conclusively presumed not to be in contemplation of death.Hence,in the instant matter,appellant has the burden of proving that these transfers were not made in contemplation of death,all being within .the two -year period. Such transfers are generally considered collectively and we so consider them here.Oldfield Estate,19 Fid.Rep.147.This is particularly-, true where there is no evidence of motive.In.the subject matter the evidence disclosed only that testator was fond of his lady friend and her daughter. III part thereof:Endebrock Esto,58 Lanc.420.Transfer of less than 1-1/2% of gross estate held not to be a material part:Waggoner Est.,26 Fayette 83 • .We have no doubt that in the instant case transfer of $177,000 is a material part of decedent's estate. As to contemplation of death,appellant advances the postulate that in spite of the advanced age of 87 years this decedent was proposing marriage to his lady friend and that the two postures are absolutely inconsistent.Of course this might be the circumstance in the usual state of affairs.But we do not believe it to be the case in the unusual state of things with this decedent. We must remember that he had known this lady since 1965.He had definitely proposed marriage and had been refused on many occasions.He wanted to continue his friendship with her in spite of her refusal.How could he do this withou~repeating his requests?It wo.uld then appear that his ardor had cooled;this would never do.So he continued to make his calls and profess his devotion,but he knew in his heart thatnothing would come of it.So the two postures are not necessarily inconsistent. -3- J:, ,. " ..,.......··f .. I.! We hold that appellant has not met its burden of proof by a fair preponderance of the credible evidence to show that the gifts were not made in contemplation of death.The appraisement in this estate as made by the Commonwealth is confirmed as made and recorded. "\.' Iir !II['Iti !~t !, !itIIt!fi I, r ;. !t; I ",,},lt~~.,I.."t.~~;~t•."I '•..1].,..';,r,~.t,o"j::..:~,., ·;··t\;j.;:t~I~~.-...,II;,. r~:'.;:..:,!~tL-,;~·j 1~~1 ~tt It,:11'..:1 '~\~..,~~=-1 I~-~~:j "·1~-~-~I~,,~ t..i f '.'.-,,-'!~a.J "~~~; d~Ih..f -T; tr f.~,,;t: ;:'-.....--!-4- t ':~ ;'\JI I I m THE COURT OF COMMON PLEAS OF WASHThfGTON COUN ORPHANS I COURT DNISION NNA o INRE: I Estate of I,'I!F.Ko FAWCETT, IIi Deceased. 11I ( ) ( )No.902 of 196~' ( ) ( ORDER AND DECREE The executors here entered a complaint,lit After a full and thorqugh co nsideration of al 1001 of the Pennsylvania Inheritance and Estate Tax Act of 19r 2485-1001,that they elected to have the correctness of the COL appraisement determined by this Court at the t~me of audit. III adduced at a hearing held for the purpose,this Court makes thl I DECREE And Now,February 14,1972,it is Ordered Decreed: 10 That the gifts and transfers of cash and 'made by the decedent within a two -year period prior to his deai to more than $177,000 constituted a material part of decedentl ; 20 That appellants have not sustained the b to show that said gifts and transfers were not made in contemr:- 3.The appraisement of the Commonwealth as made and recorded. dged aild Hies lOunting '.e. of proof Iofdeath.' lfirmed II!I II!, ! III 1ft II!.1 ,, I1 ..•• ; dI,!i !Iii IiIi[III1\II" \1 II'i In the event that any party in interest shall enter an appealIi I!from this Decree,or any part of same,and serve notice thereof as provided'IIi II by Supreme Court Rule 63,this Court will thereafter file an Opinion of record~ Ii ! !!in compliance with said Supreme Court ruleo l . IIII II['IiIi II'I \,t; I I 1.j.\ ~!IIl. tIII,. II I III I i III II -2- I !II II ...-.1 IIII, II 11 Ij 1I II\; J :!lIN THE:OOURT OF COMMON PLEAS OF WASHINGTO~COUNTY,PENNSYLVANIA l! ) )NO. ) APE.sAL FROM ASSES~- ORPHANS I C9 URT DIVJ!SION '1'0 THE HONORABLE,THE JUDGES OF SAID COURT: if The petition of PITTSBURGH NATIONAL BANK,MICHAEL BEIERLEIN,and !' !; IiI' ii 11,;to H1I JESTATEOF F.K.FAWCETT II!l 11 III,,} Hi: 1: 'IIiII"HII"1: Ii HAROLD E.Ffm\GUS,JR.,ESQUIRE,respectfully;,;II .';. I:Bo11.Mr.F.L Fawcett was murdered in his ~ome in the ~ugh of East " H;i Washington,Wash ington County,Pennsylvania on July 26,lA69 • ..I i' (1:'2.The undersigned,Pittsburgh National Bank,Michael Beieilein and " Harold V.Fergus,Jp were duly qualified and appointed as~e;utors of the Estate of F.K.Fa~tt. 3.The said estate has to date,filed an origfual md supplemental Pennsylvania In~Mnce Tax Forms (RCC 33)as raruiredBy law. II 4.Included in the supplemental InheritanceT'ax Form was a total of j!.I ' ::$177,)133.00 incash gifts given by the decedent within tWQ>years of the date of ,0 0'0, FEr.':'US.MARTIN AND F~'RGj~:~ AT"t:JH d."-;~Yr t·.·..... Mrs.Ann Shuman R.D.#-2 West Alexander,Pennsylvania Ca sh paid various dates in 1968 Cash paid 7/1/68 8,133DJO 10<o:,000J~ J i} I••w,_ OJ, "Ii .~l ··11'-'~---C------;-C-------:---~----~-------------IIIIUIIII"~i " J f ! Cash paid 6/30/69 37,500.00 5.By appraisement dated November 13,1970,the Commonwealth of Daun and Donna Mounts jointly R.D.#2 West Alexander,Pennsylvania Cash paid 1/10/69 31,500.00 II I I I· .., Pennsylvania t Department of Revenue,Burea u of County Collections,Inheri-.,... tance Tax Division assessed the aforementioned $177,133.00 as taxable for ::Pennsylvania Inheritance Tax purposes. !i ::making a gift to his future step~daughterto enable her to purchase a house. /..,of death but on the contrary were for reasons of a continued lifetime purpose. l: , 'iii the decedent again believed that he was furthering his lifetime happiness by~! 7.The recipient,Donna Mounts,is the daughter of Mrs.Shuman,and 6.The executors of the Estate of F.K.Fawcett allege and on appeal i rIiII! 8 ,At the lime of the F.K.Fawcett unlimely demise,he enjoyed excelleJ i i:health,even though 87-years old,and in no way gave these gifts to any of the I .'! " ,, ~, I I, I .,hearing will prove that the aforementioned gifts were not made in contemplation I I"iII! recipients in contemplation of his ovm death • .. WHEREFORE,your petitions pray your Honorable Court determine the correctness of the aforementioned assessment either at the audit of the account or on special date set by the Court,in accordance with Art.X,Section 1001 of H the Inheritance Tax Act of 1961 (72 PS 2485-100l). Respectfully submitted, <, !, ".-iIII:1j,Ii!,I, •'1l.:'SOU,"1 C:.-,~.("':'"',1 HI'::,.•I, "-2- FERGUS,MARTIN and FERGUS By ---,.'f-f-~....:..J"---~""'-;"'------( ",'iIi IId. COMMCNWEALTH OF PENNSYLVANIA COUNTY OF WASHINGTON ) )ss: ) j Personally appeared before me the undersigned authority,CHARLES E. "ENLOW t Trust Officer of the Pittsburgh National Bank,MICHAEL BEIERLEIN, and HAROLD V.FERGUS,JR.,executors of the Estate of F.K.Fawcett, deceased,w,ho being duly sworn according to law,depose and say that the \ !!appeal herein ~s not taken for purpose of del~y and that the allegations set forthl i in the within appeal petition are true and correct to the best of their knowledge,I III information and belief. i, " " , l' .1 Sworn to and subscribed ,before me this f 0-day Charles E.EnlowX' /l I, e ~•t I/1 U<~f£1u..-.t../," Michael Beierlein,~,dtJ2 II ' (/ i I!, II !I I I 1971. ~")!."-l·;~,L\',V~,,\I ,:,Jl CHARLOTTE L 'W L'•YOUNGIlSnlngfcn,W h',Notdry puhJ'M Co dS 'nglcn C IeytntnihionE'c"Pd.XPlres AU~"SI J"/971'1 li"i' I I,,.II {i 'II: II"hIi"ii!: -3- .'. II . \I\ "IIIiI.'l~~: "'\.';., .. i: I fj tiII I IIII \! \ I \ I\ I i \ \\ \I \ \ \ \'--r::f-H:': \ i \ \ I ORDER ORPHANS I COURT DIVISION .ii . . AND NOW,this 0'-;lay of January,'1971,the within appeal presented-. and is directed to be filed.A copy of thepetitbn and order is directed to be ESTATE OF F.K.FAWCETT \;A hearing on the appeal before this Court shall be held IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA I:se<Ved upon the Register of Wills,Inheritance Agent for the commonwealth of ~i I:~.Pennsylvania,forthwith. ; i\ " J'I: i.L-.: ,. j;DECEASED "\1 .r: "" HHGU'~.M:S(,;;1 AND ~ER(~d':'- Pf::.~,$:'1··,\,:'\.,.'. -4- .~..' j (..3 RULE .~.Immediately upon entering his appeal,appellant shml serve notice thereof on the opposite party or his counsel;on the stenographer who took the testimony,if the official transcript thereof has not 'been filed;also on the judge who made any rUling or entered any order,judgment or decree,of which appellant complains and the reasons for which do not already appear of record;and shall promptly file in the court below proof of the servi-ce of such notices. A failure to comply with this rule and promptly to serve notice on the court below,with a concise statement o[the matters complained of and regarding which it is alleged the reawns therefor do not appear of record,may be considered as a waiver of -all abjections to the ruling,order,judgment or decree in question.On receipt of the notice here requirt~d. the official stenographer shall forthwith proceed to have his notes transcribed,approved and filel!,and the court below shall forth\vith file of record at least a brief statement,in the form of an opinion,of the reasons for the ruling,ord"r. judgment or decree therein referred to,or shall specify in writing the place in the record where such reasons may be found,and this opinion or writing shall be attached to the record and printed as part thel·eof. IN RE:ESTATE OF F.K.FAHCETT,Deceasedl Appeal of Pittsburgh National Bank and l Michael Beierlein and Harold V.Fergus,J Jr.,Executors of the Estate of F.K. Fm'/cett,Deceased No.32,r'1arch Term~1972. printed above,you are hereby notified thatPursuanttoRule To Honorab1e~'-1V~.~r~latir~;~n~o _ ~, on ..wr1.....a.L-r"""cb'-'--lL..4~,>__I.l..J.9.L7 .....2..._,an appeal was taken to the Supreme Court of Pennsylvania in the above entitled case at No.82 March Term,1972 by Pgh.National Bank &Michael Beierlein - .&.J:l..arol d V.E.e.r.gltS-,Jr.,Execu.t~f and that appellant complains of the the Estate of F.K.Fawcett,Deceased following matters,the reasons for which do not appear of record: ~~~~~~.~L=-~~i~/~1,?~~~~,Service of the To Jack;e Harrmond ,Stenographer: (,,3 Pursuant to rule ~,printed above,you are hereby notified that oIl-!·1arch 14,1972 an appeal was taken to the Supreme Court of FERGUS,r'1ARTIN and FERGUS Pennsylvania in the above entitled case at No.82 March Term,1972 by Pgh.National Bank &Michael Beierlein&Harold V.Fergus,Jr.,Executors of the Estate of F.K.Fawcett,Deceased By ,Attorney for Appellant. Service of the foregoing notice is hereby accepted. ,.,~--:I! ~10 ,J'11 'J-,l t 1 DOC K E TEN T R I E S---.-.._,..,:"."..._-.---~~..--~.,.,..-,,_.__.,..:..-.~~ j\UJ';ust 1,1969 --APPLICATIOlTP01 P'iOijATE OF "lILL,together Hi tb:Last Hill and Testo.rrJent of F.Ie J}'A\'!CETT,dated Septer;.:bep 27, 1966;CODICIL:dated Yay 25,1967;CODICIl.:.,dated April 9,1969;and CODICIL,o dated Ju-Yle __'1969; REHUNC IA.TION of Harold V"Fergus,ESqo,tos ether'Hith Certificates of Witnesses,filed~ .ttAlTD NOV!,ATJ''1ljS~~6,1969,it beillg adjudf,ecl that said lrIill and Codicil hs.s ber:m proved,it is hereby admitted to probate and ordered to be recorded and I,ettePB r~lestar.1ent8.PY ['ere issued to richsel Beier1ein,Harold Vc Fersus,Jrc,and Pittsburgh National Be,l"]}:in said ~eest8.ment named 'Hho 'Has duly qualified e RUSSELL EA~n1JO,REGIS'iER ..It July 29,1970 -~INVElTTOT1Y (Parti a1 Onl'Y')Estu'te F'0 K.FAVlCETT,DECEASED, FILED BY :::~XECUTORS" Oetober 26,1970-~SUPPL~:I,:.M~TfiL nJVT.:=NTORY i Estate of Po 1\.FA\'JCETT,DECI,~ASED, FILED BY EXECUTOlS", November 13,1970··-NOTICE OF FJLn~G OF ArpTtA.ISEHENT,BUREAU OF'C'OIDITY COLLSCTIONS,nT.H::;TnT:~NCE TAX DIVISION,by 1;1.Reo- CHAnEY:I eRIETt'APpqAISER,filed" ~Tanuf.;ry 8,1971~-APPEAL FROB IIElE'UTANCE rrAX ASSESSEENT OF PITTSBURGH NATIOJJALBA1JK,'lUCHAEL BEIERLEIH and "HAROLD V.FETlGUS,JR., ESQ...,FILED .. Febr'uary 19s,197l--HI<;ARIHG OU nmEQrr.t'\1;CE TAX APPEAL -- BE1{10BE:THE E01T01ABLE P.VINCENT EARIHO, Judge of the said Court~ APPR41iAHCES: FERGUS 0:FE1=I.aUS,ESQS.,of H8.shin~ton,Penn8,e$' reprenenting the Accopntants .. eBABLES C.KELLEl1 ,ESQ.,of \rJashington,Pennu.., representing the Common'dealth. Be A •.FRAITKS,ESQ ..,of \rlashington,Penna .., repr0s6Dtin~Ann Shuman.heiro-(.....' ;\ .,,I :i :! ;I ~t J td,i .•1 ,I. II,I '\ dl;li II .!I, I I I ,I ~,I ,i i.,I ,.' " TD·;E: I I heri:;!Y.>T C Cl..tify that the PPoc eeoHlgs P,.nu ev:i.dence 8.r e contninod fu11J RDd accu:C'E!.te1y iD the notes tal-~en by Tne on the heal'inrt of the (~bov e cause 0 nnd that t his copy i.s a COl~rec t traJ1scriptof the SfJ.!;W Q .Jacqur:I1.1nf'Har:'lllond 0 ".(."'oJ C"hliJClU.0~cno~rnp or Transcript comnletod -Fob.23,1971 ...1 - of'the above caUSG is horeby approved rnHl dh'(3C'God to b G filed., BY 'rEE C0ur{~', p"V.l';fiRINO., ~T • Date:March 8,1971. February 14.,1972 -_.OTmER AND DECREE,P.V"HA11INO,.T<> ....•..".AND NOH,February JJ~,1972,it is Ordepcd,1I.djuc1ged and '15 ecr e e d : I ..Tbat the gift!:l and triJ.nsfePEl of cash [:(:.)(1.securities made by the ~ecedent within a two~year period prior to his death»amOl..mtinr~to more than ~~:rn~000 CO~:8 titutcd a material part of decodentls estate. 20 That appellants have not s'Usto.:ined t.he burden of proof to shm·.J that said gift.s !?end transfors HePG not mnde in conte;np1ation of'death... 3 o~:he e.pprEd.sement of tb.e Commonvreal th :i.S confil"nec1 a8 made and recorded" In the event that any party in interest shall enter an appeal from this D0Cl"Oe,or any part of'sam.e s and serve 'notice ther'eof as provided bv Supreme CODY't.Rule 63,this Court "1111 thereafter'file an.Opinion of record.,in compliance with said Supreme Court rule ... BY THE COUHT, P.V.ViAH INO,J. ,P.V.l"~arino,J .." ,J1A'RCH lit."1972 --CERTIORARI to the COT:RT or CONl101J PLEAS,O:1PHANS t COURT DIVISIon,for the County of 1;Jashington,Penna", lURE:ESTA1'E OF'F"}(-.,FAHCETT,DECEASED,~-APPE;j~L of' prrTSBUI1GH NA11IONAL BANK and 1,aCHfdL B:F:IEHLEIN and HAROLD V$PERGUS,JR",Executor-sof the i~state of F ..K..FAHCETT,DECEASED ••'-returnable the Third Nonday of September,AoD.1972,SupI'eme Court,Hestern Dist.rict Uf'rorn the Order and Decree dated l"ebruary It~~1972,of your said Court at No ..902 of 1969'filed to~To&02 HARCH TERH,1972, by HAnOLD V.PE1~GUS,Esr~.UP~E,F'E'TWUS,HAH'l'nr AND FEHGUS, Attorneys for Appellant~ JvlARHCH 20$1972 ...-lWTICE OF APPEAL AND ACCEP'l'ANCE OF SERVICE. To Appellee or his CO'unsel~ You ape hereby notifiecJ that.on 11B..rch lll.~1972 an appeal \-:8.S taken to the Supreme Court of Pennsylvania in the above entitled case at HOe 82 March Term9 1972 by The Estate of Fe K~Fawcett and that this appeal will bo on the list for the Week of September 25,1972, at })ittsburc;ha FEHGUS 0 HARTIN AHD FERGUS BY,HnI'oJ.d V<>Fergus AttoI'n(;'~rS for Appell.ant 3-20-1972,Service of the foreeoin~noticois hereby acceptode PEA.COCFil{~~l,rEH.~YOHE&DAY BY Chnr-:Le8 C.,helllor' At.tol'rlc.;yr::1.'01'CO~::::iOnV)(W 1 th of Pn. ;i;I~f :;,.,. 1;1 iI!' ;j,\,~ t!il, I!: i i !i,I ; t ;I 1. ;i · j',I~iI I j · i 1!·,r, .. PER GU,q ,J:TAP..TIN and FERGUS BY Ear-old Vo F er8us Attorney for Appellant e PurSt).8.nt to Rule 63 J printed.above,you are horeby notified that on no.rch IL!J 1972~3 an l~ppe8.l Has tal:en to the Suprer:1e Court at'})enD.8ylv<".1lJ.:i.a in the above entitled case at }JOe 82 H8.1'ch r::.'erm s 197c2 hy PrSh$National BO.nk D:Hichael BE-;ierlein D~Hnrolc~V~Fe:rgu8,Jl'es Execut.ors of the ;::;stnte of F o Ko FEll.Jcett s Deceasod s and that appellant complains of the following matters,the reasons for which do not appear of record: !i. iI ! I, i I[f i NO~82,March Term, 1972& IN HE:ESTATE OF F o K.FAUCSTT,DOCCCl.scd( ) ApronJ.of'Pittsbtrer:h Hotiol1t::l B8.nlc t~nd ( Hicbc.c~l Ecd.erlein D.nd En.rold V.1,181",:U8 v ) Jr@JExccutors of tho £otnto of Fo K:. ( F'm'Tcett,j'Deceasod ) To Honorab16 Po V.Marino: lsi P.Vincent Marino fro Jackie Hal1nl1ond,Stenoz,rapher: Jacqueline Han~ondlsi March 20,1972,Service of the foregoing notice is hereby accepted& March 20,1972,Service of the foregoing notice is hereby accepted" FERGUS HARTIN AIm FERGUS BY Harold V"Fel"Gus Attor-neyfor Appellant Pursuant to rule 63 3 pplnted above,'you are hereby notified that on Barch U~S'1972 an appeal Has tah:en to the Supreme Court of Pennsylvania in the above entitled case at No.82 March .Term,1972 by Pgha National Bank &Michael Beierlein &Harold V •.Fergus,,Tr.,Executors of the B s,tate of F "IC"Ji'aHc ett,Dec eased G lffiRCH 21~1972 --OPINION,MARINO,J. ".000.0 nHe hold that appellant has not met its burden of proof by a fair preponderance of the credible evidence to show that the gifts were not made in contemplation of death. The apppaisem.ent in this estate as made by tho Connnonwealth is confi.rmed as m8.do and recorded. BY THE COUnT, P.v.HAm NO,J c P.V.1"laplno Si J.H ...3 - It I, I.\ !Iii'.I!III , t iIIIIt PId H iI ~-t,(i:<t ".1r· ~n tI1~<trnutt nf <trnmmnn Jl~ua nf lIua4ingtnu <trnunty (@tp4uua"<trnutt 1lJiuiainu In the matter of the Audit of Account in Estate of_F_._K_._F_A_W_C_E_T_T t TO THE AUDITING JUDGE: 1969-902Noo ..,...-__ Enter_--..:.o_u_r appearance for the FAIRHILL MANOR CHRISTIAN CHURCH, formerly the Second Christian Church of Washington,Pennsylvania, a legatee and devisee under the ~ill of F.K.Fawcett. cc: 1969-902 NO..-==== In re Audit of Account in Est8Jte of F.K.FAWCETT AUDIT 'rarrlpr fnr AppraraUrt FOR FAIRHILL MANOR CHRISTIAN CHURCH .-":0::._;~_ . 1 r and EdwardsPatrono,CelS e.Attorney ." ~2 .~ In the matter of the Audit of Account in Estate of f...~K.!....f..~.~Q?.t.L . TO THE AUDITING JUDGE: No.19-902-69.......--__,19............•AA Enter my appearance for Micha..el.B.ei.e.rLe.in.,.H.arD.ld V.L...Eer.gll5..,J.r and ;p.H:t.s.b..u.Jgh..Na.tio.ngLB.a.nk~E.xe.c.u.tQr.s . .............---__-_-_____ __-.. •••••••••••••••__u •••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••u •••••••••••••••••••••••• ..........................................................................................................;,. .-------------':.:ZTi;;gZ:.::::·=..~~l ..J§JD..day of S.e.p.t.e.ffip..sU:,19...7..9 N.B.-Counsel shall,by separate paper,present a concise statement of each claim.with suppor.ting calculation of any interest claimed. Objections to an account as filed,shall be concisely stated in a separate paper.Counsel suggesting proper distribution shall file a separate concise statement in that regard. No..1.9.:::6.9,-9.0.2.,19 ,A.A. In re Audit of Account in Estate of .f...•...K..•...f..g.y\!.g.~t.t... AU D IT 'rarripr fnr 1\pptaraurr FOR .M.iQh.g.e.l..B.eJe.rJe.i.n.l....Hg.r.Ql.d...v...•...f..e.rg.u.~., Ir..·9:.nd..PJU~.b..u.gh...N9.UQ.n9.U3..g.nK.L . E~.e.G.u.tQ..rs . Attorney ~~8 ~lt :t4~Qrnmt nf Qrnmmnlt 'l~an nf Ifunqittgtntt Qrnuuty ®rpquun'Qrnurt minininu In the matter of the Audit of Account in Estate of F.K.Fawcett,No.1969-902 Dec'd .TO THE AUDITLNG JUDGE: Enter my appearance for Ann Schuman,one of the heirs ,.;717 .&day of September ,19 70 N.B.-Counsel shall,by separa;te paper,present a concise statement of each claim,with supporting calculation of any interest claimed.Objections to an account as filed,shall be concisely stated in a separate paper. Council suggesting proper distribution shall file a separate concLse state- ment in that regard. , No.1969-902 In re Audit of Account in EstlVte of F..K..Fawcett. deceased AUDIT 'rar.dpr fnr Appraraurr FOR Ann Schuman,one of the heirs B.A.Franks Attorney ~2,....... ... r, ~n t4r <1rnurt nf <1rnmmnu JUras nf lIas4iuginu <1rnuuty ®rp4aus1 <1rnurt ilinisinu In the m8ltter of the Audit of Account in J Estate Of.-,-_F_o_K_o_F_a_w_c_e_t_t---=-,1 TO THE AUDITING JUDGE: 63-69-902No._ Enter m-"'y ,appearance for M_a_r_i_a_n__F_o_P_o_w_e_l_s_o_n-=-,_l_e--=g_a_t_e_e_,__'-----__ of one-tenth of the income from the residuary estate for life, claimant thereunder of one-tenth of the income shown by the second and final account (page 15)and audit petition (exhibit B)totalling net $180,773032,accumulated since de~th,less a reasonable re-award for taxes or other proper charges,plus interest at the legal rate from date of death by reason of ~he requirement of quarter-annual payment of income to the 1)+t h day of S=-e=.;p!:...-t-=-.e::....:m=b-=.e=.r ,19_7_2_ N.B.-Counsel shall,by separate paper,present a concise statement of eachclaim,wIth supporting calculation of any interest claimed.Objectionstoanaccountasfiled,shall be con cis ely stated in a separate paper. Council suggesting proper distribution shall file a separate concise state-ment in that regard. ~ No.63-69-902 In re Audit of Account in Est3Jte of F.K.Fawcett, AUDIT 'rattipt fnr I !\pptaraurr FOR Marian F.Powelson, income legatee THOMAS L.,ANDERS ON'. Attorney ~2 :. . " .jJtt Q:[jltl1tu..../ :..'., ...'. 'In the matter,of U:e Aucit of ~ccot:.nt in F.K.Fawcett~'Estate of_':..-I Deceased .. No..-o_9_0-,2 _O_f---:----',19~A.A. '.: ."':'..'.TO THE AlJDITIXG Jl:'D'::;E: ~.... .-."...'..;.'<.Enter my ttppear;mce for Harioon P~me]'s~b ~iso "kr1(~~n::a~"Har1.on---=.-<------'.'-'" --",'..:;;E;.,;.~P=_o.;:..;.:~v_=e_=l:..:s:;.;o:;.;n::.::.L''';;'_...;:c~l::..;a=i.:.:;ma=n~t"-.J-'--..::oa...:=~:-..:l'"'e""Sg""'a..,.t'""e...,e"'--·""'o .....f---'t....h""e....;~s.....e'-'vue....r....a...-...J----.;3....;J....m.."s""-·~au.f--'l$ii'-J.L·....O~O~,.....b.l."o,J..ol.Ul.•..l.6~OL..·_ and ~~10,,000.b·O,bequeathed ·t"o her,'ljjith interest thereon at the maximum allowable by law~ -..."..-• I ...... ..'.19th July'71___.....day.of .:..·~.19 __ .•..-,N_B.-:Co~~:;eI sball.by sep:>.rate p:lper.present a conclse st~t.enent of e:l.ch clai::.l,,;,ith sup;J0rtin;C:l!Ctl!:.:~on o{:l;,~r i~te~c3t cl:~j~e~Obj~ctio~s to 8:1 :!CCOU:lt ~5 tl!~d.s~=tll b..~CC:lCl5e!y stJ.:Ed in :l s'e~~r:.lt=p:l,;)e:-. CoucclI st:;;'~5:i::;p:-l);Jer distributiO::lshall !iI~a separate cO:lcise st:lte- J!l~:lt In tl;.;:.t :-c;arJ. ".. .-; ~ept.22-1972--SENT .TO SUPREME COURT JviaHAROLDV.FERGUS,ESQ. II ADDITIONAL DOCKET ENTRIES NOT INCLUDED WITH PRINTED 11ATTER. July 29,1970 --First and Parial Account of Pittsburgh National Bank, Michael Beierlein and Harold V.Fergus,Jr.,Executors ESTATE OF F.K.FAWCETT,DECEASED,FILED. nAND NOVI,to wit,Aup.;ust 31,1970,the within ACCOUNT presented to the Court for confirmation. ; l Russell Marino Register and Ex-Officio Clerk of O.C.Division" Sept.15,1970 --PETITION SUR AUDIT on FIRST AND PARTIAL ACCOUNT TOGETHER with Schedule "A",RECEIPT OF MARIAN E. POWELSON and various letters attached,together with suggested distribution,FILED. Septo 17;1970 --REPORT OF INHERITANCE TAX APPRAISER,W.R.CHANEY, BEPORT OF THE REGISTER OF WILLS, PERSONAL E STATE SCHEDULE and Form RCC-33 together with Schedules under Heading REPORT AND APPRAISAL,and ~ESIDENT INHE~ITANCE TAX APPRAISEMENT,FILED. October 9,1970--HEA~ING ON INTERPRETATION OF CODICILS Before:THE HONORABLE P.VINCENT 11ARINO, Judge of the said Court f, I I I j 1 II1 I APPEAT:lANCES:FERGUS,HARTIN &FERGTTS,ESQS.of Washington,Penna.,representing the Accountants. B.A.FRANKS,ESQ.,of Washington,Penna., representing Ann °Schuman,heir.0 f It f f I 0..0 Friday,October 9,1970,at 10:00 o'clock A.M.,EDST. TIME: "I hereby certify that the proceedings and evidence are contained fully and accurately in the notes taken by me on t he hearing of the a bove cause,and t hat this copy is a correct transcript of the same. Jacqualine Han~ond Official Stenographer The foregoing record of the proceedings upon the hearing of the above cause is hereby approved and directed to be filed. By the Court, P.V.Marino,J. July 1,1971 -- November 13,1970--REPORT OF INHERITJNCE TAX APPRAISER (W.R.CHANEY) REPORT OF THE REGISTER OF WILLS, NOTICE OF FILING OF APPRA!.SEHENT SUPPLEMENTAL BEPORT AND APP~AISAL (Form RCC-33) together with SCHEDULES;and RESIDENT INHgRITANCE TAX APPRAISEHENT,FILED. MARINO,J.,dated July 1,1971,FILED.OPINION (On Interpretation of CODICILS) July 19,1971 PRAECIPE FOR APPEARANCE By Thomas LoAnderson,Esq., for MARION POWELSON,claimant,as legatee,FILED. - 1 - ...... June 25,1972 --SECOND AND FINAL ACCOUNT of PITTSBURGH NATIONAL BANK,MICHAEL BEIERLEIN and HAROLD V.FERGUS,JR.,EXECUTORS,ESTAT.E OF F.K.FAWCETT,DECEASED. lAND NO\v,to wit,August 28,1972,the within Account presented to the Court for confirmation. Russell Marino Register and .Ex-Officio Clerk of .Orphans'Court Division -2- I f J!I !I r IIt~ ~. i fI f \ I1 , I i!I If ~I IN THE COURT OF COMI-10N PIE AS OF WASHINGTON COUNTY, PENN SYLVAN IA ORPHANS'COURT DIVISION * *** *** *** **** **** * IN RE: ESTATE OF F.K.FAWCETT, DECEASED. ( ) ( ) ( ) { NO.82 MARCH TERM,1972 NO.63-69-902 (In Court below) APPEAL OF COMMONWEALTH OF PENNSYLVANIA, DEP ARTMENT OF REVENUE TO THE HONCE ABLE THE JUSTICES OF THE SUpnEME COURT OF PENNSYLV.AN IA: CERTIORARI having been filed from your Court in the above entitled Estate,I have prepared in accordance therewith,the record,including Docket Entries and all original papers,for Certification to the Supreme Court of Pennsylvania,from the Orphans'Court Division of Washington County,Pennsylvania. (SEA L) Russell Marino Register of Wills and Ex-Officio Clerk of the Orphans'Court Division .--., ·iaRB @:'OO~~!IiI'JIi!/I'/.l\'!lIi'~I"""'IiIlm'~_''''T'''''''''''''''''<O'~'~''"~-'"·"'"-'-''~·-,..,"-,..~ The Supreme Court of Pennsylvania, Western District The Commonwealth of Pennsylvania 55: DIVISION~ TO THE JUDGES of the COURT OF COMMON PLEAS,ORPHANS I COURT /lor the County of WASHINGTON GREETING:We being willing for certain causes to be certified of the matter of the appeal of PITTSBURGH NATIONAL :E.ANK and MICHAEL BEIERLEIN and HA.-BOLD V.FERGUS ~JR.~ Executors of the Estate of F.K.Fawcett~Deceased~ from the Order and Decree dated February 14,1972~of your said Court at No.902 of 1969;In Be: Estate of F.K.Fawcett,Deceased~ before you,or some of you,depending,DO COMMAND YOU that the record and proceedings aforesaid,\vith all things touching the same,before the Justices of our Supreme Court of Pennsylvania,at Pittsburgh,in and for the Western District,on the third Monday of Sep~~ember 19 72 ,so full and entire as in your Court before you they remain,you certify and send,together with this 'Nrit,that we may further cause to be done thereupon that which of right and according to the lav·,rs of the said State ought. --'-...........'---_.........~.. """;:>-- '"'c-- ~ d Witness HON.BENJAMIN R.~!ONES ~Doctor of Laws,Chitf Ju~tice of our said Supreme Court,the 14th day of Harch In the Ye~~I~r Lord one thousand nine hundred and seventy-two.'.d~4~/~~ .~ty'"/-~..ROTH~~' ~3-fc?-?02- EreD ~ .: 8 ~ CERTIORARI to the COURT OF COMMON PLEAS,ORPHA..TlJS I COURT DIVISION, for the County of HASHI1lGTON. •••,J •, Returnable th;:;:.]-third'-....'..,Monda,!,' j:~'"rn ~;~.=~C....,1'."";)-:",-':r:,~of Sep~temb(e~r ;;_':l'A.D.19 ?~I ...._-',..'~<:~_"~'6 ;~I \ -~~~::::?~:~:s.:7}r:.__-,'~_'..~"~,.if""'-'.0 r. " ,::::.~r::-"';-;;::'~.~~":-"'""':':~·"""~,,,:~~"'''~~''''-:~ ..:'-"':,:_'J.~ March Term,19 72 Attorneys for Appellant 82 /").,4-/3Jl/3..Jr- ~uprenlt ((ourt WESTERN DISTRICT' No. .-,;.....J Appeal of'PITTSBURGH NATIOTJJJ:;""'" BA}IT(and MICHAEL BEIERLEIN and HAROLD V.FERGUS,JR., Executors of the Estate of' F.K.Fawcett,Deceased • IN RE:ES'fATE OF F.K.· F.llJ'JCETT ,DECEASED. UAPO~D ~r .T:1ERGUS E .-....,.. H L L ~...~C.t1 ..''-'J."squJ.re FERGUS,.:NARTIN and FERGUS.';:!:.~-~~~~~:~f'.;:~:; ,~~.....,-)'y (0 ~~to!".....,..';"-""~ C-I];~ ~f-e5~ --'~ 'i£:;:<),~ dbQ!J ~ uiu:i Jt ~ A ~ G: .~ ~<l>>:;3<::I .~:£'0 Ol EO.~<l>...,... .~;::,'"<l> <::I"..t:..., .~~<::I.s <l> ""...a'"-.>:<l>>:.0Cl.l '"0...<::l-.<l>0 .;: ~..., >: tj ""'"'"C.";3 >:-'"<::I 0 ~~~~0 c U '" Ji ",,' ~...,<::l'"-.C <l>..t:...,....,...~Ola>=U ;I.! Cl.l ~'"Ci,.,C <l>.,'"C'"...., S...'"p. ;:j .~f.Ott:l ~..t:<l>....,C..t:~'"....,7:l <l>'+-,...a '"C <::I '">:<:.J<J <::l ;:l~,;..; '"",".::;'".~'"'";:;...,'-'~~'"i:S c ·s<l>... ..t:Po...,.e '"C '"...<::Ir""'"~;:0 ....,<::l "ti''/J t:l '"'"C :::5 2;1:;""'"5 <l>'-'~eo ~..t:...S~,._~ 0) Cl.l 5 .~;::,..t:E-t...,-.:~..., 0 to-Cl.lhu ESTATE OF F.K.FAWCETT,Deceased J Simmons,J.August 30,1974 No.63 -69-902 1.Suggested order approving stipulatiog involving churches. 2.Stipulation and suggested order should be filed and made part of the record. 3.Need stipulation that the 9 churches have received 80%of income from trust immediately. 4.Need court order approving the above stipulation. 5.Need a court order after proper notice transferring certain funds from the executors of the estate to the trustee of the estate. I . .' IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENN.A. ORPHANSI COURT DIVISION are Michael Beierlein,Harold V.Fergus,Jr.and Pittsburgh National Bank,and the attorneys are Fergus,Martin &Fergus. Judge Fergus? •II .. • • lliRE: Estate of F.K.FAWCETT, " «Deceased. z«~>-IIIZZIIIII. io~BEFORE:z :cIII«~ ..=o~APPEARANCES: c oJ« ~c :J.., :J:~TIME: !IilI:IIIl-ll:~THE COURT:III II: l-ll: :Joo .J« oii:II.o JUDGE FERGUS: ( ) ( )No.902 of 1969 ( ) ( HEARING ON AUDIT The Honorable RICHARD DI SALLE,J., Specially Presiding. FERGUS,MARTIN &FERGUS,Esqs.,of Washingtop, Pa.,repres enting the Accountants. THOMAS L.ANDERSON,ESQ.,of Wash ington,Pa , repres enting Marian F.Powelson. Thursday,September 14,1972,at 10:00 A.M.,EDSIT The estate of F.K.Fawcett.The Executa-s If the Court please,we have filed 'vhat I think is listed as a second and final account.But I'd like to amend that, it 'vill be a second and partial account for reasons I think the Cour t will understand.This estate has tax problems.Number one,duri g the last two years of Mr.Fa'vcett 's life,he made gifts to one,Arln o <z<>oJ>-IIIZ Z \IIII. iol-e>z J: III<~ ~U ll: I-!!!c oJ< U C::l.., :I:l-I'(II iiill: \II l-ll:oa-\IIll: l-ll: ::loU oJ<Uii:l&.o ? Schuman,in the amount of $177,UOO.The accountants did not inclu:Ie " these gifts as a part of the estate,but of course,reported it.The Commonivealth of Pennsylvania,in its appraisement,did include $177,000.And an appeal was taken by the accountants and heard~l l:~ His Honor,Judge Marino,an~an Opinion was filed wherein he saic that they were in contemplation of death.An appeal has been tahen to the Supreme Court of Pennsylvania.Briefs have been filed. The matter will be argued during the'veek of September 25th. The accountants feel very strongly under all the circumstances which probably need not be elaborated on now,that these gifts 'vhich 'vere made to a 45 year old woman,and the Court is familiar with the fact that Mr.Fa'vcett 'vas murdered at 87,and that they 'vere made in contemplation of living rather than death. The second tax problem 've have is that a substantial part of Mr.Fawcett's estate 'vas Penn Manufacturing stock.And 've are in the process of attempting to s ell this stock. But it's a closely held corporation.The accountants returned it both for Federal and State purposes at $400.00 a share.The Commonwealth raised no objection to that appraisement.But the Federal Government has raised a question,and by more or less agreement of the parties we have,since a sale we hope is pretty eminent,'ve 'vill 'vait and see 'vhat the sale is and come to this conclusion.Therefore,as explanation for the fact,we are asking thp r'ollrt first in further exolanation the two beneficiaries unde the estate of F.K.Fawcett are a daughter,Marian F.Powelson, 'vho was bequeathed $110,000,and Ann Schuman,'vho was bequeat led $10,000.These payments have been made by the executors.We have been under some pressure rightfully by Mrs.Powelson to--- then the balance of the estate goes tina trust,a perpetual trust for one tenth of the income to Marian Powelson,one tenth to Ann Schu nan during their lifetimes,a'nd then the balance to nine charities and at their death,100%of the income in a perpetual charitable trust. With the thought that we should get the trust started at least in part,we are'filin.g this account and asking that $250,00l!be rea'varded to .the executors for administration for tax problems.The executo s commissions have never been determined because we don't kno'v w~at all the legal fees will be before we are finished.It is possible that if 've lose the $177,000 cas e and the stock would be apprais ed at seven or eight hundred dollars,which is what the Federal' Government is presently contending,that we are over $100,000 in tax that we 'vould still owe. And I have set forth in the petition a question of the Will that we feel sh ould be adjudicated by the Court.The September 27,1966 Will,it created t'vo trusts."A ",which had limited power of consumption or principal invasions by Marian PO'Nelson,and Trust "B",'Nhich was limited to only the income to her for life.And then under the September 27,1966 Will, at her death all of the remaininil assets went into the Katherine 4 E.Fawcett Charitable Foundation,and their payments would then begin in the percentages set fOJI'th in the Will.But on April 9, 1969,Mr.Fa'vcett made a codicil in which he revoked all bequests to Marian Powelson,and substituted in place thereof a specific devise of $10,000 which was by later codicil increased by another and one tenth of the income.It's the accountant's suggestion--- a provision in that codicil for a $10,000 bequest to Ann Schuman Yes.The Court ,viH notice there in the last You 're referring to the codicil of April 9,'69. He made$100,000,and one tenth of the income from my trust.« z«~>-!IIZZIIIII, ZoI- ;THE COURT: :c !II«~JUDGE FERGUS: paragraph it says that the residue of the decedent's estate,subject to the above bequests,shall,with the income,except as above stated --which is Mrs.Powelson and Miss Schuman's bequest, be made a part of my foundation for the purpos es set forth in my Last WiH and Testament.So it's the Accountants'suggestion and feeling that during the lifetime of Marian Powelson she in should receive ten percent of this trust.Ann Schuman should rece ve ten percent of this trust.But the remaining 80%,rather than accu ~u- lating income,during the lifetime of these two individuals,should be paid to the nine charities in the proportions set forth in the Will THE COURT:That would be governed by the provis ions of the trust instrument,would it not? JUDGE FERGUS:,,-The tr,ust instrument is the Will.And if you read the September 27th Will,the Foundation does not come into existerce ~.. 5 until the death of the two individuals.But this is later revoked in a codicil.So 'veld like to have the Court's opinion on that. Frankly,charities have written to us,one partir--ular that they don't think they get any money until it accumulates for them.A nd another charity has written that they th ink that the interpretation is they start getting their percentage of 800/0.I hope I'm making myself clear,Judge DiSalle.It's rather complica ed. Consequently,I think we should probably set up a lhearing and give notice to all of the people interested and see whether there are any objections to it. Now the other question that we ha ve that I think is going to have to be determined in the Will,paragraph C of the September 27,1966 Will bequeaths 250/0--this is page three,I beli~ve--- 250/0 of the income of the Katherine E.Fa'vcett Charitable Foundati Dn to Lake Lynn Methodist Church of Lake Lynn,Pennsylvania. Your accountants have conflicting information as to the existence presently of this Lake Lynn Methodist Church as it's called in the Will.In the event that the chur-ch is not in existence,this 250/0 by the ;terms of the Will would go to the Shriner's Children's Hos pital at Philadelphia.Here again,I think we are going to have to set up a hearing to determine the existence or non-existence of the Lake Lynn Church. Other than those t'vo questions,we have set the~e forth in rather detail in the Audit Petition with the thought that if Judge Marino is going to handle them or you are going to handle them,Judge DiSalle --- 6 THE COURT:I think Judge Marino will be handling them.Is there anyone here interes ted in the estat e of F.K.Fawc ett ? MR.ANDERSON:If the Court please,I am entering an appearanc for·Mrs.Marian Powelson,'vho is the only child of the decedent and legatee under the Will and Codicils of one tenth of the res iduar estate for life.We are objecting to treating this as a partial accoul t. vye have had ~rouble all along in getting the executors to handle these matters and pay over the money to\vhich Mrs.Powelson was entitled.And this account actually was filed because of notice last February.A final account shoUld be filed so that proper dis- tribution can be made.The Audit Petition asks for the entire esta e, save for the quarter of million dollarsreaward,to the trustees 'Nho are the same as the executors,and said nothing at all about distribution of income.All this talk about citing who gets the income is premature until the question of distribution of the inc ome is before the Court.But it ought to be before the Court no';j,I because this acco·unt shows there is at least $159,000 in income available for distribution to the income beneficiaries.And that's not affected by these tax problems.They affect the principal. So this $159,000 is practically net and can be distributed now to the income beneficiaries.The trustees are no t entitled to any part of it.All they are entitled to is the principal. Now this estate can be distributed as to corpus, the entire corpus without a reaward to the trustees,subject to these tax contingencies.There's no use keeping an executorship alive and a trusteeship too.But our main concern is getting a distributicn of this money,this substantial money.The estate has it in cash. This estate of a million and a quarter dollars had something like $800,000 in cold cash in the bank to s tart with.They still have something over $600,000.And there's no problem about the distribution. So we are asking here that this income be determined and distribution made no'v without 'vaiting anymore. Mr.Fa'vcett has been dead three years.The money has accumulatt:>d. The executors keep inves ting and reinvesting and working it up and it should be paid over to the people who are entitled to it.TheJ are going tohave problems 'vhen they get this income in a lump sun 7 THE COURT:Are you saying that 've should treat this as a petition for final accounting? MR.ANDERSON:It should be.That's 'vhat the account reports to be,a second and final account,and it should continue that way. But there should be a distribution of income. THE COURT:Do You want to say some thing briefly for the re<;ord now because 've·wi~l have to set this down for a hearing.,. JUDGE FERGUS:I don't think we have any particular argument with Mr.Anderson.It's just one of thos e things 'vhere Pittsburgh 8 National -Bank and the .t'vo executors,Mr.Beierlein and Harold Fergus,Jr.haven't gotten all the problems settled.And if the Court 'vould direct us to----'ve know we have tax problems and we want the people to get their money just as quickly as it can be legally given to them. I would think that subject to--I don't know whe her litigation.And that's the only reason that I am suggesting that we disposed of. Mr.Anderson may "'1ant tocome in some day and object to the executor's commissions or la'vyer's fees,and we are still in should probably file a final account.a fter all,these things are the pro per and appropriate reserve to handle any tax contingencieE ? ..:uii:~o -'0( ~o :J., :r:...,... l\I 0(z THE COURT:Couldn't the estate be closed subject to the 0( ~>-~determination of these problems that you have set forth and z\IIII. Zol-e> Z JUDGE FERGUS::rUl 0( 3 in gifts are taxable. taxes are concerned,are number one,'vhether the gifts,the $177,000 JUDGE FERGUS: -. iiia:\IIIt :THE COU'RT:oII.\IIa: I-a: :Joo -'0( ob:l1.o The matters in litigation are,as far as the That's right. MR.ANDERSON:That tax comes out of the residuary estate, the principal.It doesn't come out of income. THE COURT:The other qu estion is the value of the Penn Manufacturing sto ck . JUDGE FERGUS:That's right.I may suggest this:that I 'vill be r<br'l tn ",it flown with Mr.Anderson and if we can come up 'vith -ve 9 do have the matter of '\Then we start distributing,but I think that it's rather clear---do you have any objection to our interpretation there? MR';ANDERSON:No.I think that's a reasonable interpretation, but I think all the letters to the nine charities. just accumulate and some day go to these charities. here or-- distributing now', Notice has been sent to all---oup Petition has Nobody would be hurt becaus e the income would Excuse me.Who 1vould be hu:rt'.if you start I don't know that they have been notified to be They would get it in any event . ..:o~MR.ANDERSON: 1/1 Ci oJ 0( ~o =:JUDGE FERGUS:: J:..r-N ~THE COURT: 0(>oJ>-1/1Z ZIIIII. i JUDGE FERGUS: ol-e>z :t 1/1 0( ~THE COURT: to the income beneficiaries/the entire balance to the trustees, subject to tax and other contingencies. distribution and I think the Court can order distribution of the inco Ine lfi0::III~MR.oII.IJJ0:: l-ll::>oo oJ0( oii:lI.o ANDERSON:Then I think it's in the hands of the Court for THE COURT:Would you be in a position to agree today that it be trea ted as a final petition? JUDGE FERGUS:I '\U,uld prefer to---what I am understanding Mr.Anderson to say,this is the1first time I've understood this, 'vhat Mr.Ander~on is sayir:!today is tha t the income from the ,"10 estate that the estate has made,'vhich of course will be distributed to the beneficiaries,whether the c heck is dra'vn by the executor or '''ihether the check is dra'vn by the trustee,but what I am understan d ing Mr.Anderson to say today is he would like for this income to be transferred to the trustees. to do it? distributed no'v . c(z MR.ANDERSON: <~~JUDGE FERGUS: zIIIDo ioI-el~THE COURT::z: 1Il<~ That is exactly 'vhat I didn't say. Well then,wou ldn 't the executors be the peo rie I don't think he cares who does it.He wants it with Mr.Anderson and I am sure that the executors aren't going ..:u~MR.ANDERSON:It is the executors'account before the Court 1/1o ~and the Court's Order will direct the executors to make the payme [It. ~o ~JUDGE FERGUS:If the Court will give us an opportunity to talk :tI-"(II going to be dis tributed to them any'vay.Bu t there is a delay. to have any objection to distributing the income,it's eventually can treat this as a final account or not? iii0:IIII-0:oDoIII0: I-a::Jo~THE COURT: < ub:Il.o Can you let us know in ten days whether or not You have submitte it as a final account. JUDGE FERGUS:We have subm itted it as a final account,hopefu ly thinking these other problems could be settled.But we don't know. THE COURT: F.K.Favlcett? Is there anyone else interested in the estate of (NO RESPONSE) '"• I .. 1. I hereby certUy that the proceedings and evidence are contained fUlly and accurately tn the notes taken by me on the hearin of the above cause,and that this copy 1s a correct transcript of the same ~z0(>..I>-UI ZZIIIII. ZoI-el Z iUI0( ~ ..=u ~I-UI Q ..I~The foreqotnq record of the proeeedinqs upon the Q :J.,~hearinq of the above cause ts hereby approved and directed to be filed .. !' (II viII:tII-0:oII.III0: I-0::JoU ,..I0( ij iLII.o • IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION Tuesday,December 9,1975, 9:30 O'Clock A.M. THE HONORABLE PAUL A SIMMONS, Judge of the said Court. FERGUS,MARTIN &FERGUS,ESQS., of Washington,Pa,representing Accountant. IN RE: ESTATE OF F.K.FAWCETT, Deceased. ~z<~>-IIIZ Z \IIDo iBEFORE:ol-e>z xIII<:= .APPEARANCES:I-oa:I-!!! Q .J<~TIME:o :J., :tl-t-N ) ) ) ) ) ) ) HEARING ON AUD IT No.63-69-902 rtill:THE COURT:The esta,te of F.K.Fawcett.Mr.\II l-ll:0Do Harold Fergus,Sr.\IIa: l-ll: :J0 MR.FERGUS:If the Court please,I have no knowledg p0 ..It~0 of any objections,except the Petition :Eor Distribution "'asii: II. 0 prepared by the Pittsburgh National Bank,and it's not 8 on the ordinary audit,Washington qounty Audit Petition. Plus <the fact;~:--an~"I just gbt't1;his,yesterday.---they havr ,.. filed,to it a supplement to the Third and Final Account, which brings their accounting down from the third and final account,clear'down to November 28,1975.And I 't 2 tried to check this morning to see if this had been sent ,4 to all of the persons interested,and if it wasn't,I ..think,we should 'probably continue it and send it out ~~..,'-.:"lit;.f:,'l..,.'"f" ,.•so if there's anything in'th'e supplement to the Third and Final Account • We set this date to take care I would like to get it as quickly---I s e Do you want me to continue this to the r of matters. ,' interim period that we have set up for January 27,1976, just for this purpose. .' «THE COU-RT:z«>oJ)- 1IlZZ11/Q, iol-t' Z :r!Il«~MR.FERGUS: ~~Mr.Anderson who represents one of the devisees,and my ~o problem has been that we want to get it transferred oJ~~to the trustees as quickly~as possible. ::l., :r:..~MR.FERGUS:I think a ten-day notice,if this hasn' call the estate,subject to my finding as to whether MR.FERGUS: been sent out--:- iiiII:11/~~III~THE COURT: ::JoU oJ 0( Uu:ll.o You tell me what. What I'd like to do is for the Court to the copy of the supplement to the Third and Final Accoun~ has been sent to all the beneficiaries;if it bas and th~y are not here to complain this morning or object to anything--- THE COURT:You are still going to haveto come back and tell me whether this bappened or not. MR.FERGUS: maybe? THE COURT: Can you continue it until this afternoo , I can almost do anything you wish,if y u 3 tell me what you want done.Almost any morning at 9:15 I can if you tell me what date you wish;I'll be 0(here.Excfuding the holidays,of course.z0(>.J>-~MR.FERGU~:Ten days we could get this.zIIIll. over there? i~THE COURT:Clz :I:III0( ~ you ,Do I··want to look at the calendar .,.: u MR.iERGUS:I'd like for it to be continued to thea:~ Q 30th,if tltat would be all right . .J~uQ~THE COURT:What about the 29th? :z:..r-III me",time.to get.nQt~ces out\: 'a,.,"",.,j .f ( ,. fr •.,~'"1 •·anoth~rl~atter.But we can ~queeze it in.But I dopbt ff~there will be a problem.If there is,we will ., {.....iiill:III...•Ill:.0 lI.III ll: ~:loU .J0( UG:"-o MR.FERGUS: ~{ THE COURT: The 29th would be fine.That would giv Let's appear here at 9:30.I have have to set a date for another hearing. MR:FERGUS:Will you accept the Petition for Dis- 1tributionwithoutbeingontheformofWashingtonCounty? THE COURT:As long as it has all the necessary information., 4 MR.FERGUS:And we will also have a suggested DecreE of Dis tribution.' THE COURT:Is that included with that? MR.FERGUS:No,it's separate. THE COURT:That's agreeable. MR.FERGUS:So I will file these papers with the.. Court this morning. ,J ~z0( ~>-VIZZ11/a. iot-elZ :t~THE COURT: ~ We want substance,not form here.Would you announce the estate of F.K.Fawcett? THE COURT: ..:!:!II: Iii C MR.ZERMANI:.J~(Court Crier)o C:l., Xl-I'1\1 Your Honor,I received no response • Is anybody in the Courtroom other Are you interested,Mr.Anderson? supplement to the account,and I don't think~1Fs~ than Mr.Fergus interested in the estate of F.K.Fawcet~? .Paulson did.'/ At this time I have not seen the iiiII:III~oa.IIIII: ~g MR.ANDERSON: v oJ0( U~ll.o ,,t .'.." {,, .THE COURT:•~f "~ ,, '..Tn that'event,we will continue the ;ma~ter until the 29th of December at 9:30.Do you have','- .,thi:tt'da;fe?T-hat will be at 9:30.In the meanwhile,., would y.ou.send 1Mr.Anderson a copy of the supplement? ~..'~').\... MR.FERGUS:Surely. THE COURT:The Court will continue this matter .' • • to December 29 at 9:30 . (AUDIT CONTINUED ) .' I herebyeertify that the procoedings and « ~evidence a:re eon.tai.ned fully and.accurately in the notes taken~, >-~by m.e ou the hea'tlug of the abov.e cause~a.nd that this copyzIII~ls a correct transcript-of tho Smt14,h oI-ClZ :t:Ul«~ '.'. ,, f.'"f ••....f By the Court, .' j IN THE COUR T OF COMMON PLEAS OF WASHINGTON COUNTY,PENNA ORPHANSil COURT DIVISION ..:;; IN RE: ESTAT E OF F.K.FAWCETT, ~Deceas ed. ~.I>-1JIZZIIIII. ig BEFORE: 19z:r1JIc:e~ t APPEARANCES: ~Ul Q .Ic:e~TIME: :J"l ~til ) ) )No.902 of 1969 H ) ) ) HEARING ON AUDIT THE HONORABLE P.VINCENT MAR INO;Judge of the said Court. FERGUS,MARTIN &FERGUS,ESQS.,of Washington,Penna.,repres enting the Accountants. B.A.FRANKS,ESQ.,of Washington,Penna., repres enting Ann Schuman,heir . Wednesday,September 16,1970,at 10:00 o'clock A.M.,EDST. Jr.and Pittsburgh National Bank.Mr.Fergus? to date filed a partial Inventory because we have not yet been able deceased.The Executors are Michael Beierlein,Harold V.FerguE to arrive at a value of Penn Manufacturing stock which is a sizeable May it please the Court,the Executors have onlJMR.FERGUS: THE COURT:Number 902 of 1969,the estate of F.K.Fawcet ,aill:IIIl-ll:0II.IIIll: I-a:::J0u\'..I0( Uii:....II.0 - asset,and we have not yet arrived at a value for some oil and gas interests.However,there is an excess of $800,000 in cash.And the reason that we are filing the first and partial account of that is that we would like to pay two pecuniary devises in advance.One of 2 '4 them for $110,000 and one of them for ten.However,before we can pay them,there are certain questions that we would like the Cou t to answer for JUs.There are two or three codicils which change in both cas es the bequests and we would like to know exactly what the Court's feeling is on how much is owed. testimony to resolve fhos e issues? take testimony.One of the bequests is to Ann Schuman and in the codicil it shows a $5,000 gift and that is crossed out and $10,000 is written on top of it.And the initials are beside it.So we have Do you feel that it would be necessary to take I might suggest,Your Honor,that if you would two questions here. set this up specially wec'<lRlld present a brief possibly or maybe eve ~z~z ZIII~ i~l!lZ ien; ti E Q THE COURT:~uiiI:)., it at five thousand.Before he signed it he crossed out five and we of the witnesses on that particular codicil and it's not the situation where Mr.Fawcett had signed the codicil,it was five thousand and t en some time later he came in and changed it to ten thousand.He neve signed rtr:may or may not,Your Honor.I happen to be 0 e~til MR.FERGUS: IiII:~II:oa.IIIII:..II::;)oU .J~uii:II.o } wrote in ten and then the initial.If you think that is rna terial to be on the record,we would then take testimony. THE COURT:It would appear that testimony might be an aid in determining that matter.So I believe that we should properly set th matter down for a hearing.At the present time,Mr.Fergus,are there any outs tanding claims that have not been paid? j MR.FERGUS: 3 No.Your Honor.beyond the Executors'commiss'on and things like that.We are paying the bills as they corne due.It's a sizeable estate. MR.FRANKS:Your Honor.before you set a date of hearing on t,at. - :$z~.I>-UI Z Z C IIIII. i~CIz iUI0(:= .,: I) ii:l-UI Ci-.I0( UCi::l"'I :tt; III I'd like to enter my appea:r:ance on behalf of Ann Schuman.one of the heirs.In this particular question that was raised by the attorneys and executors of the estate as to construction of this Will.it is our contention.Your Bonor,that this question has already been decided by probate.It's a question of probate of the record.This Will has been probated downstairs and as recorded in the Will Book.it includ s all the corrections and there is no reference at all to the original entries that were made like the $5.000.And my authority for this, saying this is under the jurisdiction of the Register of Wills,and if there is an appeal,which it isn't.May I give you a cOlp le referenc s might be a memorandum of law from each side. to this because I don 't think it's necessary for any testimony.There your contention is that it is actually a question for probate and after iiiII:~oII.tIII: ~5 THE COURT:I)...0( Uii:II.o We will consider thatmatter.In other words, the Will has been probated without any objection on anyone's part and without any appeal,that that then concludes the matter. MR.FRANKS: THE COURT: That's right. And it's actually another matter of dishiibution. I get your point.Well.we will consider that proposition.But I beli ve that it would be advantageous at the present time to set a date for a • hearing and then if we find tha t all the parties are agreed that there should be no hearing,we can easily dis pose of that. 4 MR.FERGUS:We are not objecting to pay the $10,000.We'd jus like you to order it,is what we'd like. THE COURT:You understand,Mr.Franks'proposition is that The dat e that we will fix for this would be Friday,October 9,at 10:0• this was a probate matter and not a matter of distribution and he rna ~z~be correct,as I recall the cases . ..I>-01~MR.FERGUS:That would be fine with us too. IIIII. i~THE COURT:At any rate,we are going to set tentatively a da e I!lz~for testimony if any should be required and we will act accordingly. 01:~ A.M.Is there anyone elsein Court at this time interested in this decedent's estate? (NO RESPONSE) ui~THE COURT:The matter will be heard in Court on Friday, 0::oII.~October 9,1970 at 10:00 A.M. I-0::8 (AUDIT CONTINUED)..01:Uii:...o _The foregoing record of the proceedings upon the hearing of the .. ., t • -. <CZ~I hereby certify that the proceedings and evidence are contained...>-01~fully and accurately in the notes taken by me on the hearing of the above IIID.. igcause,and that this copy is a correct transcript of the same. t'z i01«~ ~~UlQ ..I<Cij Q ::J., ~1\1 viIt:I:ll-~above cause is hereby approved and directed to be filed. D..IIIIt: l-It:::Joo ..I<CUii:II.o ,-----IC··..--------:-:---------------------------------------- IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANII ORPHANS'COURT DIVISION IN RE:No.902 of 1969 ESTATE OF F.K.FAWCETT, 0( z~Deceased. oJ>Ul Z Z\&ID. ioI- Clz ffi BEFORE:"0(::: HEARING ON AUDIT. THE HONORABLE PAUL A.SIMMONS, Judge of thesaid Court. TIME: ..=u itIii APPEARANCES: c oJ0( ~C:J.., :t..,... N Harold V.Fergus,Esquire,represEnting the Accountants. December 29,1975 at 9:40 A.M. recall the Court's recollection the account was filed and with it we filed an update from the date the account was prepared, If the Court please,this is the time set for a continued audit in the F.K.Fawcett Estate.To WewhichwaslateinAugustupuntilsometimeinNovember. en~MR.FERGUS:I-0:o0..\&I0: I-0: :JoU oJ0( uii:lI.o\' hadn't given the various persons in interest a notice of the updated accounting.We now have notified all people and sent them a copy of the updated accounting and to my knowledge ther have been no objections. THE COURT:There are no complications?Every thing is in order? \ j .:~ /2. HR.FERGUS:Everything is in order. (PROCEEDINGS CLOSED) Hearing no"'response,the audit will be closed • (Hrs.Muti leaves the courtroom to announce the case) interested in the Estate of F.K.Fawcett other than Mr.Fergus No I did not. Yes sir. .. Is there anybody in the courtroom Hrs.Muti,did you get a response Mrs.Huti,would,you please annOUlce ••\••~<;;;.F ~-,,/ halls of the courthouse to see if there is, ",, " THE COURT: MRS.MUTI:(Acting Court Crier) THE COURT: MRS.HUTI:(Acting Court Crier) !• • •'., anybody presented inte~e~ted in this estate? this case in the THE GOURT: ;-'".~ {"...;" , - « z«>..Jl>-UIZZIIID. i0I-~ Z I:UI«~ r:0 ll:I-UI-C ..J« 0c:>.., J:..r-N !Iill:IIIl-ll:0D.IIIll: l-ll::>00 ..J« 0 ii:lI.0- -.:-- I j ! I hereby certify that the proceedi gs and evidence are contained fully and accurately in the notes taken by me in the hearing of the above cause,and that this haron M.Harmon Court Reporter..=u 0:t-IIIii oJ< U o::>.., J:....I'- N ~copy is a correct transcript of the same. <>oJ>-III Z Z\&ID. iot-elZ :I:III<~ / " ui0:\&It-o:oD.\&I 0:. t-o:::>ou oJ<u ii:lI.o The foregoing record of the pro- ceedings at the hearing of the above cause is hereby approved and directed to be filed. -- '. .' ,J IN THE COURT OF COMMON PLEAS OF l'lASHINGTON 'COUNTY,PENNSYLVANI ORP~NS t,:COtJRT DIVISION .' .' I , .-~" , No•.902 of 1969' ,. ,(" ),: (" ,), ( ) .~,+ The ttonorabie J~ICBARn DI S.AIJLE, Specia1lyPresidinq. .\ HEARING ON;aUOIT " '.. FERGUS,MARTIN &FERGUS,Esqs.,of Washington,'Pa.,representinq the Accountants. :THOM1\S I,.,ANDERSON.,ESQ.,of Washington, .~..·pa~).,tA~J;e.s·ent~~9Marian F•Powelson.. •IB01\A.'FRANKS:t~'Esq.I of Washington,P~., representing Mrs.Sch~t:1. ,,'.I .,..,..J ...{~;,:--.~."',<F:r;id~y,:'Sep~e~~if ~2,'~~972 ~t~,l5 P.M., l ~.t'E~.0 .~S •T ~...'<!';...:tr-.....:.'1",'I...'• ,j ~II!..~.". ~.,.. . .")t',l~et ~1:~~',t~C6rd show that at 'the time of "'.•.,.'t j _~,t ~.~_~_... the audit wh,ich was.hel~Sept"t~~mber 14,1972,Mr.Anderso IN RE: Oecea~ed. '..Estate of F.K.FAWCETT," <z·<. >,,,J "Iii-~.Z1&1'a; i "Q'• J-;o~:r:.~.,BEFORE: ,~.e::.-,....,.r: .u.~...U! ~APPEARANCES: <~o:>"'\' :t',," "til appeared and reque$ted that certai~a~cumulationsof ,income which have accrued be distributed at t~is time to the beneficiary,'Marian F.P9welso~. .and knows about this and I think he ,WOUld'like to'be ~onside~ed as asking for her sh~re too.\. MR.ANDERSON:,Bob Franks is interested for Mrs.Schum". / JUDGE FER~tJS: THE COURT: 'We have no:objection. The Court understands that Bob A.Frankl ,represents the other beneficiary;Ann Schuman,a~d. " ~a~made ,the Same requeet."At the time of audit, " the executors.will ~ke an advancement of the income' ".~~, .due to ~arian F.PowelsQn'and Ann,Schuman and will ask" ",..' ... After consultation w;th Mr.Anders~n, We had'appeared-at.the-audit hearing, Judge Fergus? presented a praecipe showing a cla';l.m on ilccount of income 'believed~to be due Mrs.Powelson,one of the . income,beneficiar:l.es.and at that time ?bject~d'orally i"" later the Court to amend the executor$'audit petition to show what is in-effect,:anadvancement by the 'trustee! and ask Mr.Anderson if we coul~obtainreceipts'after "the Court instructed Judge Fergus and Mr.And~rson to meet'and report back to it within ten ,days as'tP whether or,not any agreement could b~reached in this,'. ,ma~ter. " the ~oneyhas beenadvanc~d,.both running to the ,executors and alternate trustees.,. MR.ANDERSON:". < Z I'<~ >'VI Z Z\IIQ. i,~..JUDGE FERGUS :, ~: :r; II) 0( ~- ,., ,, to an amendment of the'audit,p~tition'so as to read ,- ~that it,,was a secon(1 and parti,al account.··We now withdraw the objection to that amendment 'and ask leave.',~ to revise our praecipe-so as,~o:waiveany claim for....'.(. interest on unpaid income'and to claim t~nper'cent of the balance of income ·s~own-by the account,namely .< '..:.'-.,...;;I'-".3. ", .,." for second and final ',account.." "ffna1 acqount with the Und~rstandin9·thatthe Court woufod reaward the''$250,000.00 "to andd!~eet the executors". to make proper ~ccountinq"by petition'to the Court aftel:' t.he'tax probiems,et cS'tera,are resolved. That is my understanding. We have 'no objection to 'that if such Then'the audit will be ,treated as one Ju~qe.Fe~qus,Mt:~,.Anderson ,has withdraWl .' within a few days of'Mr~;'Powelson's share of that ,_.....,"~~~,J r ;.,J..'\-f ~~.•~~'.~~. income arid tha1d'"·at:'thA~tim,;,we wil;l.9~ve proper re~eipts therefor to"theexec\Jtors.and trustees. . $159,969.33 less addition~l credits claimed in the ,.••~",.f ''sum.of $1J.:8l iSO',~~aVi{li~a balance of $158,787.53',- as the unencurohe~e6incomein t~e ~state available to ,pay incom,e ~~nefi9~rte!.,~~,We do.~i~wit.h the ~~,.'l'J \'-"ti -4-"--,~,'-.":.•I ,.Fuhcie:rs't'andiri,9'th~,'ex'ecU'1:or's will'ma~e an"advancement ,,' his'obj,ec.tion ,to:.yo,ur.request ,that 'we ~:.~reat this..'.-..., .\"."\..1\'." •~~...,_"'Ip'et:l.~i6ri ~s one for second and p~rtia.l account.' JUDGE FERGUS:I ';ttl'ii)c,l!ru~d to think,Judqe OiSalle, that I'll.,w1thdriiwmy mo'tion:'ari'd,have it a second and,,. JuPGE FERGUS; MR.ANDERSON: THE COURTl THE·COURT: , "" \', •(-. ~z<'~>-III:z:z1&1II. :i.g ClZ~, "G..~, ..:,uir,l-f/) 2i .,J 0( '20•:>,., J:......" iii0:1&1l-ll:~ 1l/c: t-o;:>0u ..I 0(ij, j;: Ix,,0 • petition is presented promptly and the tax continqencie! ar~~leared up 'and th~ineom~,if any,on the amount reawarded is paid ov.er to the income beneficiaries~ without ,undue de~ay. JUDGE FERGUS:"~e wo~ld'certainly agree with you,! • •< '.....~, ,/ .r 4. ,"!•• ,' ., ;,<' ,,,, " .... '. ." •" •f~ ...~~:1 : ') ".' :'!-~" ~-.1 '~ " '. of the,accumulation 'of incqme as :teque'ste4 ':by Mr.' dispatch •. we w11l ke'ep you infprmed and be,avaiJ,able f6r....any •y ,~_",4.':I ..t..,."~.. quest;ori~that you mig-ht hav~in .the inter.im.'·,~..":.'." "Iri ;rderto protect 'the':~xecutors,the "..I.'-"t,"."0"*,•...,~,~ C9urt will authorize the executors to ma.~e payme~t' ,. .~..:.-Il:''An~~~son,and by Mr~~rank$. o:i,'~'t_~.... .' ..•j, Mr •.An~erson,~hat:.th~matter.should proceed with . \. .'.-.'At this point,.I a~fn I t'give;ant prediction....'.~, •"•"•'If,•~..~""'•~..,)~ 'as to when these problems wll1be'solved'but certainly, .. "",;' THE:COURT: " '< z.<> .''.';J>.III'~' Ill'a., .'. ." ,..' • '. •., -,'. -.....~ ..~":.. " ,'. '."" ". ...~ ," ~j ,:!' ..' ••~I ., "..,, .. "J,>-'.:'i ,I,."i, w~"~•-J • I ------------------------- I hereby 'certify ·that the ~. ~z0( ~>-enzzIIIII. iQ. ~ClZxen0(• ~ .. proceedings and.evidence are contained fully and accurately in the notes taken by me on the hearing of the above cause, and that this copy is a correct transcript of the same. ~!~~o ca.Stenographer , p~qceedin9s upon the hearing of the above cause i~hereby ,"f', " " The foregoing record of ,the •'.t,. -" {,~~~.VI' ~,'1.'t~ approved and directed to be filed. By the 'Court: lJ.;~&t~ t-=~. 0: Iii'c .J0( Uo:> '":l.'....~ cti0: III~II:oQ; .\&1-,II::•.~0::>ou ..I«-0ii:lo.o 1. ., '. " il ":....~ "I.. .'.'" •"I 'I~ "'! •",I -l('j~...,...')..- t&\~ ~'4, " .tn,. " ~ ~ r' :.. ,. "...'i.,. " .. "~.:f , •1 ''1~- ...."'\\.....~ , 011 '1:<;;,'7ft i'-"r~""': .'"'-'..~",'''I'', •',I _'• \..-,•"j \,.•')"•...-....-~..-.-~---;...-.'-~.--,-- ,-',r ."--"--iI __ ,fto • J t I ,. 'j I 'J4 ".. " ~I -_! I ., "I. Ii NOTICE OF INHERITANCE TAX APPRAISEMENT,ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX REV-1S47 EX AFP (12-94) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXESDEPT.280601 HARRISBURG,PA 17128-0601 ESTATE OF FAWCETT DATE OF DEATH 07-26-69 FLORENCE K FILE NO.COUNTY ACN 102 DATE 11-27-95 63 69-0902WASHINGTON j NOTE:TO INSURE PROPER CREDIT TO YOUR ACCOUNT,SUBMIT THE UPPER PORTION OF THIS FORM WITH YOUR TAX PAYMENT TO THE REGISTER OF WILLS.MAKE CHECK PAYABLE TO "REGISTER OF WILLS,AGENT"" REMIT PAYMENT TO: JACK REYNOLDS TRUST TAX DEPT 970 PNC BANK PGH PA 15265 REGISTER OF WILLS WASHINGTON CO COURT HOUSE WASHINGTON,PA 15301 Amount Remitted CUT ALONG THIS LINE C>RETAIN LOWER PORTION FOR YOUR RECORDS ~REV=is4"j-EX-iFP--n'2-:94Y-NOTicE--OF-YNHEiiiTANCi-TAX-A-PPRAiSEifENY-,--iii.-OWAtfCi-cfi----------------- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF FAWCETT FLORENCE KFILE NO.63 69-0902 ACN 102 DATE 11-27-95 TAX RETURN WAS:(X)ACCEPTED AS FILED )CHANGED RESERVATION CONCERNING FUTURE INTEREST -SEE REVERSE APPRAISED VALUE OF RETURN BASED ON:REMAINDER RETURN 1.Real Estate (Schedule A)(1)~.~0~0~ 2.Stocks and Bonds (Schedule B)(2).~0~0~ 3.Closely Held Stock/Partnorship Interest (Schedule C)(3)~.~0~0~ 4.Mortgages/Notes Roceivable (Schedule D)(4)~.~0~0~ 5.Cash/Bank Doposits/Misc.Personal Property (Schedule E)(5)1,271,289.84 6.Jointly Owned Property (Schedule F)(6).~0~0~ 7.Transfers (Schedule G)(7).:.,;0:.:0~ 8.Total Assets (8)1_,.;;;2~7.;;;1_,.;;;2,;;;.8.;;.9..;..8.;;.4,,;. APPROVED DEDUCTIONS AND EXEMPTIONS:.009.Funoral Expensos/Adm.Costs/Misc.ExPenses (Schedule H)(9)_ 10.Debts/Mortgago Liabilities/Liens (Schedule I)(10).00 11.Total Deductions (11)00 12.Net Valuo of Tax Return (12)1,271,289.84 13.Charitable/Governmontal Bequosts (Schodule J)(13).00 14.Not Valuo-0/Estate Subject to Tax (14)1,271,289.84 NOTE:If an assessment was issued previously,lines 14,lS and/or 16,17 and 18 will reflect figures that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: 15.Amount of Line 14 at SpOusal rate (15)·_0~0 X·00=._00_ 16.Amount of Line 14 taxable at Lineal/Class A rate (161 .00 x·06=._00_ 17.Amount of Line 14 taxable at Collateral/Class B rate (17).00 X.15=..~OO~ 18.Principal Tax Duo (18)~·~0~0- TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+)AMOUNT PAIDDATENUMBERINTEREST(-) TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST .00 TOTAL DUE .00 •IF PAID AFTER DATE INDICATED,SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. (IF TOTAL DUE IS LESS THAN $1,NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A ""CREDIT"(CR),YOU MAY BE DUE A REFUND.SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) ------------------- RESERVATION:Estates of decedents dying on or before December 12,1982 --if any future interest in the estate is transferred in possession or enjoyment to Class B (collateral)beneficiaries of the decedent after the expiration of any estate for life or for years,the CORaonNealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral)rate on any such future interest. PURPOSE OF NOTICE: PAYMENT: REFUND (CR): OBJECTIONS: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act,Act 22 of 1991.72 P.S. Section 2140. Detach the top portion of this Notice and submit with your payment to the Register of Wills printed on the reverse side. --Hake check or money order payable to:REGISTER OF HILLS J AGENT All payments received shall first be applied to any interest which may be due with any remainder applied to the tax. A refund of a tax credit,which was not requested on the Tax Return,may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax"(REV-13l3).Applications are available at the Office of the Register of Wills,any of the 23 Revenue District Offices,or by calling the special 24-hour answering service nuabers for forms ordering:In Pennsylvania 1-800-362-2050,outside Pennsylvania and within local Harrisburg area (717)787-8094,TDDI (717)772-2252 (Hearing Impaired Only). Any party in interest not satisfied with the appraisement,allowance or disallowance of deductions,or assessment of tax (including discount or interest)as shown on this Notice must object within sixty (60)days of receipt of this Notice by: --written protest to the PA Department of Revenue,Board of Appeals,Dept.281021,Harrisburg,PA 17128-1021,OR --election to have the matter determined at audit of the account of the personal representative,OR --appeal to the Orphans'Court. ADHIN ISTRATIVE CORRECTIONS:Factual errors discovered on this assessment should be addressed in writing to:PA DepartDBnt of Revenue, Bureau of Individual Taxes,ATTN:Post Assessment Review Unit,Dept.280601,Harrisburg,PA 17128-0601 Phone (717)787-6505.See page 3 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent"(REV-150l)for an explanation of adainistratively correctable errors. DISCOUNT:If any tax due is paid within thrBB (3)calendar months after the decedent's death,a five percent (5X)discount of the tax paid is allowed. INTEREST:Interest is charged beginning with first day of delinquency,or nine (9)months and one (1)day from the date of death,to the date of payaent.Taxes whtch became delinquent before January 1,1982 bear interest at the rate of six (6X)percent per annua calculated at a daily rate of .000164.All taxes which becaDe delinquent on and after January 1,1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue.The applicable interest rates for 1982 through 1995 are: Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor 1982 20X .000548 1987 9X .000247 1983 l6X .000438 1988-1991 llX .000301 1984 lU .000301 1992 9X .000247 1985 l3X .000356 1993-1994 n .000192 1986 lOX .000274 1995 9X .000247 --Interest is calculated as follows: INTEREST =BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15)days beyond the date of the assessment.If payment is made after the interest computation date shown on the Notice,additional interest DUst be calculated. .' FOR DATES OF DEATH AFTER 12131191 CHECK HERE IF A SPOUSAL POVERTY CREDIT IS CLAIMED 0 REV-1500 EX +(7-94) COMMONWEALTH OF PENNSYlVANIA DEPARTMENT OF REVENUE DEPT.280601 HARRIS8URG,PA 17128·0601 INHER1TA ~Irc T 1\V DCTURt\.Ii,.,....~...""i\...i •I" RESIDENT DECEDENT (TO BE FILED IN DUPLICATE WITH REGISTER OF WILLS) FILE NUMBER 63-69-0902 COUNTY CODE YEAR NUMBER [XI 3.Remainder Return (for dates of death prior to 12-13-82)o 5.Federal Estate Tax Return Required _8.Total Number of Safe Deposit Boxes AMOUNT RECEIVED (SEE INSTRUCTIONS) DECEDENI:.S CO"lPLET~ADDRESS Stt;ast:J::Seau reet Washington,PA 15301 County Wash ington DATE OF BIRTH 1-19-1882 o 2.Supplemental Return limited Estate o 4a.Future Interest Compromise (for dates of death after 12-12-82) Decedent Diad Testate 0 7.Decedent -Maintained a living Trust (Attach copy of Will)(Attach copy of Trust) Original Return01. 04. -06. (IF APPLICABLE)SURVIVING SPOUSE'S NAME ILAST.FIRST AND MIDDLE INITIAl) SOCIAL SECURITY NUMBER 178-09-1380 DECEDENT'S NAME (LAST,FIRST,AND MIDDLE INITIAL) FAWCETT,FLORENCE K. I-ZwCIw (.)wCI ALL.CORRESPONDENCE AND.'CONFIDENTIALTAX INFORMATtON SHOULD BE DIRECTEDTO:,~';' NAME Jack Re no1ds,Tax Accountant TELEPHONE NUMBER 412 762-3791 COMPLETE MAILING ADDRESSPNCBank Trust Tax Dept. Pittsbur h,PA 970 15265 (19)_ (20)_ (18)_ (11)_ (12)_1....:.,_2_7_1....:.,_2_8_9_._8_4 _ (13)_1-'.,_2_7_1-'.,_2_8-:9_.-:8-:4 _ 0.00(14) (8)---=1...L,~2...!.-7=-1.L..'=28"",9~.8""4"--__ (21)_ (21 A)--,-----,-_ (21B)0.00 InterestDiscount ------+------ If line 19 is greater than Line 18,enter the difference on line 20.This is the OVERPAYMENT. ~0 I(CIfi§15IW w@mit!iffiTi¥PtiMs(ijll@ISI_';"'2ii4fNm,,&I If Line 18 is greater than Line 19,enter the difference on Line 21.This is the TAX DUE. A.Enter the interest on the balance due on Line 21 A. B.Enter the total of Line 21 and 21 A on Line 21 B.This is the BALANCE DUE. Make Check-Payable to:Register of Wills,Agent Spousal Transfers (for dates of death after 6.30.94) See Instructions for Applicable Percentage on Reverse (15)x._= Side.(Include values from Schedule K or Schedule M.) Amount of Line 14 taxable at 6%rate (16)x .06 = (Include values from Schedule K or Schedule M.) Amount of Line 14 taxable at 15%rate (17)x .15 = (Include values from Schedule K or Schedule M.) Principal tax due (Add tax from lines 15,16 and 17.) Credits Spousal Poverty Credit Prior Payments + 1.Real Estate (Schedule A)( 1 )_ 2.Stocks and Bonds (Schedule B)( 2 )_ 3.Closely Held Stock/Partnership Interest (Schedule C)(3)_ 4.Mortgages and Notes Receivable (Schedule D)(4 )_ 5.Cash,Bank Deposits &Miscellaneous Personal Property ( 5 )_-=1:..J,,-2~7.....:1::....!..,-=2:..:8=9,...;.,-8::.......:4,---__ (Schedule E) 6.Jointly Owned Property (Schedule F)( 6 )_ 7.Transfers (Schedule G)(Schedule L)( 7 )_ 8.Total Gross Assets (total lines 1-7) 9.Funeral Expenses,Administrative Costs,Miscellaneous (9)_ Expenses (Schedule H). 10.Debts,Mortgage liabilities,liens (Schedule I)(10)_ 11.Total Deductions (total lines 9 &10) Net Value of Estate (line 8 minus line 11) Charitable and Governmental Bequests (Schedule J) Net Value Subject to Tax (line 12 minus line 13) zCI5~l-ii:ce(.)wa:: 12. 13. 14. 15. 16. 17. zCI~18.c:( I-19.~c..:;: CI(.) ><20.c:(I- 21. " Act #48 of 1994 provides for the reduction of the tax rates imposed on the net value of transfers to or for the use of the spouse.The rates as prescribed by the statute will be: o 3%(.03)will be applicable for estates of decedents dying on or after 7/1/94 and before 1/1/96 o 2%(.02)will be applicable for estates of decedents dying on or after 1/1/96 and before 1/1/97 o 1%(.01)will be applicable for estates of decedents dying on or ~fter 1/1/97 and before 1/1/98 o Spousal transfers occurring on or after 1/1/98 will be exempt from inheritance tax. PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING A CHECK MARK (Y')IN THE APPROPRIATE BLOCKS. 1.Did decedent make a transfer and: a.retain the use or income of the property transferred,. b.retain the right to designate who shall use the property transferred or its income,.. c.retain a,reversionary interest;or . d.receive the promise for life of either payments,benefits or care?. 2.If death occurred on or before December 12,1982,did decedent within two years preceding death transfer property without receiving adequate consideration?If death occurred after December 12,1982,did decedent transfer property within one year of death without receiving adequate consideration?. 3.Did decedent own an 'in trust for'.bank account at his or her deathL .. i YES NO i i IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. 'J COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ,REV·1508 EX+(2.87) "" SCHEDULE E CASH,BANK DEPOSITS AND MISCELLANEOUS PERSONAL PROPERTY " Please Print or Type ESTATE OF .FLORENCE K.FAWCETT (All property jointly-owned with the Right of Survivorship must be disclosed on Schedule F) FILE NUMBER 63-69-0902 ITEM NUMBER 1. DESCRIPTION PNC Bank Trust #36322-2 Per attached schedule VALUE AT DATE OF DEATH 1,271,289.84 TOTAL (Also enter on line 5,Recapitulation)S 1,271,289.84 (Attach additional BY2"X 11"sheets if more space is needed.) .' Estate of:F K FAWCETT Date of Death:07/26/69 Valuation Date:04/lS/87 Estate Valuation DATE OF DEATH EVALUATION " " Estate of:F K FAWCETT Estate Valuation DATE OF DEATH EVALUATION " Valuation Date:04/15/87 Shares or Par Security Description High/Ask Low/Bid Mean Div/Int Security &/or Adj.Accrual Value 10)1000 GENERAL ELEC CO (369604103) 04/15/87 105.625 102.625 H/L NYSE 104.125000 104,125.00 Div .63 E 03/02 R 03/06 P 04/25/87 630.00 11) 12) 400 GENERAL MTRS CORP (370442105) 04/15/87 86.0 84.0 NYSE 1200 HEWLETT PACKARD CO (428236103) 04/15/87 54.25 53.25 NYSE H/L 85.000000 H/L 53.750000 34,000.00 64,500.00 13)1200 ~AYTAG CORP (578592107) 04/15/87 54.625 N""YSE 52.875 H/L 53.750000 64,500.00 14) 15) 400 MCGRAW HILL COS INC (580645109) 04/15/87 62.75 61.625 H/L NYSE 62.187500 300 MINNESOTA MNG &MFG CO (604059105) 04/15/87 127.5 124.75 H/L NYSE 126.125000 24,875.00 37,837.50 H/L 61.000000 24,400.00 380.00 16) 17) 400 NYNEX CORP (670768100) 04/15/87 62.25 59.75 NYSE Div .95 E 03/25 R 03/31 P 05/01/87 900 PERKIN ELMER CORP (714041100) 04/15/87 37.75 36.25 NYSE H/L 37.000000 33,300.00 18)500 PFIZER INC (717081103) 04/15/87 69.625 NYSE 65.75 H/L 67.687500 33,843.75 19 )660 U S WEST INC (912889102) 04/15/87 50.75 48.75 NYSE Div .82 E 04/10 R 04/16 P 05/01/87 H/L 49.750000 +0.82000 50.57000 33,376.20 I .~ ·'Estate Valuation DATE OF DEATH EVALUATION Estate of:F K FAWCETT " Valuation Date:04/15/87 Shares or Par Security Description High/Ask Low/Bid Mean Div/Int Security &/or Adj.Accrual Value 8.300000 1 .046875 CHACE WELL #1 ELK CO PA . 04/15/87 250 250 250.000000 1 .0625 PLYMIRE WELL #i INDIANA CO.PA. 04/15/87 600 600 600.000000 1 .0625 GERNAl.'iDT WELL #3 INDIANA CO.PA . 04/15/87 2700 2700 2700.000000 20) 21) 22) 23) 56906 PNC INSTITUTIONIAL FIXED 04/15/87 8.3 8.3 472,319.80 250.00 600.00 2,700.00 •.0625 HOWARD WELL #1 C~_~ERON CO.PA 04/15/87 800 800 800.000000 800.00 25 )1 .125 KHUN WELL WESTMORELAND CO PA 04/15/87 7445.89 7445.89 7445.890000 7,445.89 26 )1 .0623 READE WELLS #1 AND #2 JEFFERSON CO PA. 04/15/87 3000 3000 3000.000000 3,000.00 Total -Security Values: Total -Accruals: Total Portfolio Value:$1,271,289.74 $1,269,244.14 $2,045.60 ", -~&.~.-~ COMMONWEALTH OF P~NNSYlVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FLORENCE K.FAWCETT SCHED'ULE J BENEFICIARIES .. FILE NUMBER 63-69-0902 ITEM NAME AND ADDRESS OF BENEFICIARY RELATIONSHIP AMOUNT ORNUMBERSHAREOFESTATE,.~. A.Taxable Bequests:..';':' 1.\, , '. '. .'", \. .•'1' , ITEM NUMBER 1. NAME AND ADDRESS OF BENEFICIARY B.Charitable and Governmental Bequests: Per attached s¢hedu1e ,.... J.."" ; TOTAL CHARITABLE AND GOVERNMENTAL BEQUESTS (Also enter on line 13,Recapitulation) (If more space is needed,insert additional sheets of same size) AMOUNT OR SHARE OF ESTATE 1,271,289.84 $1,271,289.84 I iIt) .- 5.00 ·'--'!_--/ FAi'lCETT,F-.-K.,DEC r ,df5/~~l #902 of 1969(("3~l,r--rD~) •_J /3.f(J (Fergus,Martin&Fergus~972 bJ.lled-lCJ--1'f-7--:3 Supreme Ct.#82 Mar.'72 Feb.14--0rder &Decree,Marino,J.$5.00~ar.21--0PINION,Marino,J.5.001971 ,Ju1 l=--ADJUDICATION,MARINO,J.,J.972~ec.14----Remittitur 2.50 vDec.14----0PINION,JONES C.J.5.00 vDec.14----0PINION,ROBERTS,J.5.00 &Joinswith Mr.JusticeEgan InDissent~~27.50 ~------------ .;--------------------------~---~-,;;..--."..------------- I I JI, I I I I,- I I I I I II I 1 I III 1 I I I-I I I I I II I 1II I I \\ J \ I I I N~ -~a ----- II I/ I, \I I II1I III IIIIIII 1 1 I \ I - III 11II I I-, IIII I .,.,.. ESTATE OF FLORENCE K.FAWCETT SCHEDULE J -BENEFICIARIES CHARITABLE BEQUESTS CHARITABLE ORGANIZATION SHARE Friendship Community Church 10% P.O.Box J Washington,PA 15301 First United Methodist Church 10% 29 North College Street Washington,PA 15301 Old Newsboys Fund 10% c/o The Pittsburgh Press P.O.Box 566 Pittsburgh,PA 15230 Liberty United Methodist Church 5% RD #6,Box 533 Washington,PA 15301 Fairhill Manor Christian Church 5% Montgomery Avenue Washington,PA 15301 The Salvation Army 5% 424 Third Avenue Pittsburgh,PA 15219 Washington Hospital 5% 155 Wilson Avenue Washington,PA 15301 Shriners Hospital 50% P.O.Box 31356 Tampa,FL 33631 Ln I ~g to')0--, ~'"I '.:•. \.~\.~..,/..'.,....,,; /6 t-a .-I .j ..