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Home My WebLink AboutOC1969-0902 - ESTATE OF FAWCETT_03No J,2R2::9.Q2 . fit PETIT,ON ~UR AUDI-e ' IN THE ORPHANS'COURT OF WASHINGTON COUNTY Estate of ¥..·K•...f.AW~;I;:1'1',....•................................-.. Testate Form Deceased Date of Decedent's Fiduciary..N:.t~h9g.t ..:6.e.i.e.rJ.e.i.u •..JJ.ar.o.ld..V.•........ t<:.r;.g.~.f!.1..:!.r;.:.L.~~~.X~~~~1-:~~gh ..~~~j.,~g~1 . Bank,Executors Date of death..}~~Y...~~.,---~~~~, , ,Grant of Lette rs A~g~~.~..f?to..t~.~.~, . This is the F.;!...r.§>.h..gn9...P.~u~UHL account filed in this estate If there have been former accounts filed in this estate,list file number or number and term..~~g~..tU~~. Election to take Not applicable Under or Against will.(cross out one) Date Election Place of; Filed Record . Name of surviving spouse ':O'~.~~9.~nt...~9.:~..9.:..~j.,~~W~~. List issue,where material: Not material Did decedent marry after execution of will?{indicate}~lUt No.Any children born after execution of will?{indicate} Yes.No.If answer yes,.name them . Leg,atees Relationship Interest Fiduciary,if deceased or not sui juris Marian F.Powelson Ann Schuman Michael Beierlein,Harold V. Fergus,Jr.and Pittsburgh National Bank,Trustee Daughter None None Pecuniary Bequest Pecuniary Request Residue List,if exceptions to above: None If partial intestacy,give facts: None Adeemed:Revoked:Lapsed:Abated:Give Cause: Notice to interested parties.Have all parties,having either vested or contingent interests and all crediors entitled to notice (Court Rule No.9 paragraph C:Section 6:Subdivision c)received written notice of the filing of the account and of call of audit?Yes.19cK If any exception give cause:nQ.J~~~~p.J;;i,Qn.~. File copy of Notice and date of mailing :l.lf.~.Y...?9.,~~?9.. Is estate subject to the filing of a Federal Estate Tax Return?X~.~. Actual payment made on Pennsylvania Transfer Inheritance Tax.Amount $J.Q~.?.QQ~.QQ.....l~l'il'i..P.J:Qrop.1;..P-E:ao.~J,J..t discount,paid on discount October 14,1969 If the Will makes any portion of estate subject to a life-estate,give name and birth date of life tenant...~~~J:~n..K.~. .?QY!~I.~Qg••J?QX.l)..•..J.~.I)..~9.•:..~.9.9.~::.A~~..?.~h~~?n ..~~~n..~~1:?I~~IY ??2..J.~.?~. Give Names and addresses of all unpaid creditors who are legally entitled to notice,tog,ether with the amounts of such claims;state whether they are admitted to be correct;and whether the claim is denied. None known '-A: Give reference to such parts of the will as require interpretation by the Court;a reference to all questions re- quiring adjudication,and a statement of any other facts deemed necessary for the preparation of the adjudication: Codicil dated April 9.1969 bequeaths to Marian Powelson the sum of $10,000.00.Codicil dated June ,1969 bequeaths to Marian F.Powelson the sum of $100,000.00.Query --do these bequests merge,and is Marian F.Powelson entitled to a pecuniary distribution of $110,000.00? Codicil dated April 9,1969 originally bequeathed to Ann Schuman the sum of $5,000.00.This bequest was subsequently changed to $10,000.00 and such change initialed "FKF".Query is Ann Schuman entitled to $10,000.00 as a pecuniary distribution under the terms of Codicil 1-dated April 9,1969? Balance for distribution per account, Itemize any additional debits not shown by account: Total additional debits (Add) Itemize any additional credits not shown by account: Total additional credits (Subtract) Balance for distribution $NQn~. $._.NQn~. $.?.?.9.}.~2~:.~?.. $.B.B.Q~9.J9..~§z . If balance for distribution is not in cash,list each item held in kind,giving appraised Value (or distribution Value>; See Schedule "A"attached. _:,,;~, " ".---e hG21>dGil£d _".U .....~:i:i.If __.~.u_.'._.__~_,~. FERGUS.MARTIN AND FERGUS ATTORNEYS AT LAW 27 SOUTH COl.l.EGE STREET WASHINGTON, PENNSYLVANIA 15301 SCHEDULE "A" Balance for Distribution Consists of Principal: 745 shares Penn Manufacturing Corp.of Washington Capital Stock $75,000.00 United States Treasury bills due 9/30/70 Montgomery Ward Credit Corp.Paper $265,000.00 due~8/26/70 $105,000.00 due 8/17/70 Ford Motor Credit Company,Short - Term Loan General Electric Company Short - Term Loan General Motors Acceptance Corp. Short -Term Loan Irregular lot situate 688 East Beau Street,East Washington Borough, Washington County,Pennsylvania Cash Advance distribution of household goods and equipment clothing,et. to Marian E.Powelson under terms of Item Second of Will BALANCE PRINCIPAL Income: United States Treasury Bills $30,000.00 due 12/31/70 $20,000.00 due 12/31/70 Cash -Income -Personalty Cash -Income -Realty BALANCE INCOME GRAND TOTAL 1.00 71,071.98 254,731.25 100,823.33 260,000.00 50,000.00 79,000.00 3,700.00 246.08 8,008.50 827,582.14 ~.~<J~;t O' 28,681.00 19,414.61 2,847.94 2,414.18 53,357.73 880,939.87 ,-.'6 •,,J i 0,'e"-, Ij i 0.,e.e. luI"" AND NOW,this 15th day of September,1969,I,MARIAN E~POWELSON, hereby acknowledge to have received of and from Michael Beierlein,Harold V. Fergus,Jr.,and Pittsburgh National Bank household goods and equipment, clothing,etc.,owned by the late F.K.Fawcett and bequeathed to me under Item Second of the Will of said F.K.Fawcett,deceased,at the appraised value of Eight Thousand Eight and 50/100 ($8,008.50)Dollars,and hereby authorize the Executors of said estate to take credit for said items as an advance distribution to me from the Estate of F.K.Fawcett,deceased,at the time of filing their Accounting and Petition for Audit in connection with said estate. WITNESS: '. •f OFFICE OF THE ATTORNEY GENERAL HARRISBURG,PA.17120 August 4,1970 Charles E.Enlow,As sistant Vice -President P'ittsbur gh National Bank Washington Office Washington,Penna.15301 Re:Estate of F.K.Fawcett Dear Mr.Enlow: This will acknowledge receipt of your letter'of July 31,1970,and enclosures in the above estate. We note that this is a partial account only,and that further accounting will be filed when certain stock and mineral interests are obtained. We as sume that is the reason we find no item representing executors I compensation in the account. Very truly yours, ('1/1 i,,)...[Q{{',b~cn~r les A.Woods()JJ:. Deputy Attorney General e•~ PITTSBURGH NRTIONRL SRNK PITTSBURGH,PENNSYLVANIA 15230 July 31,1970 Office of Attorney General C~7ealtb of Pennsylvania Harrisburg,Pennsylvania Gentlemen: F.K.Fm~ett,late of tho Borounh of RaGt Washington died on July 26,1969 and Letters Tootamcntary on his Estate were nranted to Michacl Beterleln, Harold V.FerguD,Jr.ond Pittsburgh National Bank by the aeg1ster of Uills of t'lasbington County on Aunuot 6,1969. In tbb connection,t1e enclose heretJltb copies of tbe fQUatd.ng: 1.Last Hill and Testament and Codicll0 thereto 2.Partial Inventory 3.Partial ncc Form 4.Firat ond Partial Account filed to No.63-69-902 in the Office of Roalster of Ull1s of «cohington County 5.Copies of Notices to the Legatees This Account vill be presented to the Court for confirmation on August 31,1970 and u111 aoain camo before tho Court for Audit durit18 the l:1eek be81nnins September 14,1970. Our reason for ff.ling tbis Partial Account io to present to tbe Court the quaotioo of the bequests to Marian E.Powelson and Ann Schuman. We do not have,as yet,figures on the values of the Penn Manufacturing Corpor- ation otock and the oil and goa interests ouned by ~~.F~lcett and u111 file an additiont11 Inventory snd RCe Form uith the Register of t~Uls ()f t-1ashinaton County when such figures are available. Respectfully yours, Chao.E•EnlO'tl Assistant Vice President CBB/enEncloGures '. ••t. 'f PITTSBURGH NRTIONRL BRNK •• PITTSBURGH,PENNSYLVANIA 15230 July 30,1970 Mro.Ann Schuman R.D.(}2 West Ale2~nder,Pennsylvania Dear Mrs.Schuman: We enclose herewith copies of Partial Inventory and First cnd Partial Account of Pittsburgh Notional Bonk,Michael Beierleln and Harold V.Fergus,Jr., Executors of the Estate of F.K.Faucett,deceased,tlhlch ue have filed in the Office of the Reaister of Wills of Washington County to No.63-69-902. This Account t'1ill be presented to the Court for confirmation on August 31, 1970 and uill again c~e before the Court for Audit durins the week begin- ning September 14,1970.Our reason for fi11D8 this Partial Account 1s to present to the Court the question of the bequests to ~1arian E.Pot1elson ond Ann Schuman. As soon as we have figuren available on the values of the stock of Penn }funu- focturlng Corporation and the oil and gas interests of Hr.Faucett,ue uill fl1e an additional Inventory in connection with this Estate. Sincerely yours, Chas.E.Enlc:m Assistant Vice President CEE/cw Enclosures ,. fa e''WPITTSBURGHNRTIONRL BRNK e e PITTSBURGH,PENNSYLVANIA 15230 July 30,1970 Mrs.l~1ar1an P<r.lclson 184 Hilmont Avenue Washington,Pennsylvania 15301 Deor Mrs.Powelson: He enclose herewith copias of Portial Inventory and Firat and Partial Account of Pittsbureh National Bank,Michael Beierlein and HDrold V.Fergus,Jr., Executors of the Eotate of F.K.Fm~ett.deceased.vhlch we have filed in the Office of the Register of tUlls of Washi:nston County to No.63"69-902. This Account "ill be presented to the Court for confirmation on August 31, 1970 and uill again come before the Court for Audit during the week begin- ning September 14,1970.Our reason for filins this Partial Account is to present to the Court the questi9n of the bequests to t1arian E.Powelson and Ann Schuman.- As soon as we have figures available on the values of the stock of Penn Manu- facturins Corporation and the ail and gas interests of Mr.Fawcett,lIe will file an additional Inventory 1n connection llith this Estate. Sincerely yours, ehos.E.EulatI Assistant Vice President CEE/cw Enclosures ••·-, ~ PITTSBURGH NATIONAL BANK PITTSBURGH,PENNSYLVANIA 15230 July 30,1970 Shrlncrt s Hospital for Crippled Children Office of the General Counsel 323 North Michinan Avenue Chicago,l'llnoio 60601 Attention:Paul E.Ibach,Esquire Gentlemen: We enclose her~~ith copies of Partial Inventory and Firat and Partial Account of Pittsburgh lQational Banlt,l1ichael Beierlein aud Hnrold V.Fereus,Jr., Executors of the Estate of F.K.Faucett,deceased.which we have filed in the Office of the Register of tUlls of t-lashington County to No.63-69-902. This Account u111 be presented to the Court for confirmation on August 31. 1970 and will oeoln come before the Court for Audit durins the week begin- niDe September 14,1970.Our reaSon for filing this Parttal Account 10 to present to the Court the question of the bequests to Mnrian E.P~le1Gon and Ann SchU1!1lln. As soon as tie have f1gures available on the values of the stock of Penn t4anu- facturlD8 Corporation and tho oil and gas interests of Mr.Fawcett.we uill file an additional Inventory in connection with this Estate. Sincerely yours. Chas.E.EnlOtl Assistant Vice President CEE/cu Enclosures ~ PITTSBURGH NRTIONRL BRNJo< PITTSBURGH,PENNSYLVANIA 15230 July 30,.1970 Lake Lynn Methodist C~urch clo t.Burdette Coldren,Esquire Gallatin Bamt Building Uniontown,Pennsylvania 15401 Geutlement \1e enclose heret-lith copies of Partinl Inventory Dnd First and Partial Account of Pittsburch National Bank,Michael BeS-eriein and &rold V.ForguA.Jr., Executors of the Estate of F.K.Fawcett,deceased,which we have filed 1n the Offlce of the Register of Willa of llashington County to No.63-69-902. This Account will be presented to the Court for confirmation on August 31, 1970 and '(.1111an01n come before the Court for Audit during the week begin- n1ng September 14,1970.Our reason for f11ing thio Partial Account is to present to the Court the question of the bequests to Marian E.Powelson and Ann Schuman. As soon as we have figures a~ailable on the values of the stock of Penn M8nu~ facturing Corporation ~nd the oil cnd eaa interests of Mr.Fawcett.we will file an additional Inventory in connection with this Estate. Sincerely yours. Chas.E.Enlow Assistant Vice President CEE/C11 Enclosures .. •jA... ~ PllTSBURGH NRTIONRL BRNK PITTSBURGH,PENNSYLVANIA,15230 July 30,1970 Friendship Community Church 1090 Weirich Avenue Haohinston,Pennsylvania 15301 Gentlemen: We enclose herewith copien of ~artlal Inventory and First and Partial Account of Pittsburgh Nntional Bank,Michael Beierlein and Harold V.FerguS t Jr., Executors of the Estate of F.K.Foveett,deceased,llhich ue have filed in the Office of the Regiater of Wills of Washinston County to No.63"'69-902. This Account 0ill be presented to the Court for confirmation on August 31, 1970 and uill again come before the Court for Audit during the week benin- ning September 14,1970.Our reason for flliIl3 this Partial Account is to present to the Court the question of the bequests to l'farlan E.PQtvclson and Ann Schuman. As OOOn 48 t1C have figures tlvallable on the values of the stock of Penn Manu- facturina Corporation and the oil tlnd gas 1ntcl:ests of Hr.li'B'flcett,lIe '('7ill file an additional Inventory in connection ~1th this Estate. Sincerely yours, .Chas.E..Enlou Asslatsot Vice President elm/eu Enclooureo .." ..••'W PITTSBURGH NRTIONRL BRNK •• PITTSBURGH,PENNSYLVANIA 15230 July 30,1970 Firat Methodist Church c/o Mr.Gcorge Ullom Chairman of Board of Trustees 70 Barro Wood Drive Washington,Pennsylvania 15301 Gentlemen: As coon as 1'10 have fisuros available on the values of the stock of Penn l-tanu- focturino CQrporatlon and the 011 4nd BDS interests of Mr.Fawcett,wo uill file an additional Inventory in connection with this Estate• ehas.E.Enlo\1 Assistant Vice President/! . -i , We enclose herEn~ith copies of Partial ,Inventory and First and Partial Account of Pi~tsbur8h National Bank,~ichael Baierlein and Harold V.Fergus.Jr., EICeC,J4tors of the Eatste of F..~.Fa,ucett.deceased.uhlch we have fHed in the/Office of the,Register ofJUUs of t'1oshington County to No.63...69 ...902...~. ~is Account will be presented to the Court for confirmation on Aunust 31, 1!~70Qnd vill 8eoln come before t;he Cotn't for Audit dur1n8 the t'1eek begin..,nine September 14,'1970.Our reQson fo~filing tM.G Partial Account 1s toipresenttotheCourtthequostion~of the bequests to 1:far1an B.Pouelson and i.fAn.u Schuman.' f·i·.i-f/,.; CEEl'evIl'E~Cl()sures i.1i ;'1 ,i!~\1',11/I; ... -.~ PITTSBURGH NRTIONRL BRNK -- PITTSBURGH,PENNSYLVANIA 15230 July 30,1970 Childrena Hospital of Pennsylvania (Pittsburgh) c/o Hr.John Trono,Editor Prasldent of Old tJensboyo Oampaign The Pittsburgh Press P.O.Box.566 Pittsburgh,PennsylvDnia 15230 Gentlemen: He enclose heret11th copies of Partial Inventoxy snd First and Partial Account of Pittsburah Notional Bonk,Michael Belcrlein and Harold V.Fergus,Jr., Executors of the Estato of F.K.Faucett,deceosed,~hich ue have filed in the Offico of the Reaister of Wills of Uashinuton County to No.63-69-902. This Account u111 be presented to the Court for confirmation on August 31, 1970 and u111 again coma before the Court for Audit durf,nn tho t10ek begin- nin.c September 14,1970.Our reason for fiU.D8 this Partial Account 10 to preoent to tbo Court the question of the bequests to Marlon E.Potlo1son ond Ann Sehuman. An aoon as t1e have fieureo svaUable on the valueo of tho stoelt of Ponn Manu- fncturing Corporation and tho 011 and gas interests of 1>1r.Faucett.ne uUl f11e an addltionalInventory in connection uith this Estate. Chan.E.Enlat" Assietant Vice Presidont CEE/cu Enclosures ••~ PllTSBURGH NRTIONRl BRNK e. PITTSBURGH,PEN NSYLVANIA 152:30 July 30,1970 Liberty Methodist Church R.D.C6 Box 302 Waohlnaton,Pennsylvania 15301 Gentlemen: We enclose herou1th copien of Partial Inventory nnd First and Partial Account of Pittsburgh National Bank,Itlchael Belerlein and Harold V.Feraus,Jr., Executors of the Eotate of F.K.F~cett,deceased,uhieb ve have filed in the Office of the Regioter of m.llo of t~Qshit18ton County to l~o.63...69-902. This Account u111 be preoented to the Court for confirmation on August 31, 1970 and u111 880in come before tho Court for Audit duril13 the ueek bog1n.. nina September 14,1970.Our renson for filina this Partial Account to to preoent to the Court the question of the bequcot9 to Marion B.P0\"1cloon and Ann Schumnn. An ooon aD t'ie ha.ve f1.sures available on tho values of tho stock of Penn Haw- facturlna Corporation Dnd tho 011 and uas interests of Mr.Faucett,ve uill fila an additional Inventory in connection nith this Estate. Sincerely yours, Chas.E.EnlCt1 Assistant Vice President CBE/en Enclosures -----------------------""111 ••~ PITTSBURGH NRTIONRL BRNH e. PITTSBURGH,PENNSYLVANIA 15230 July 30,1970 Second Christian Church (nm1 Fairhtll lmnor Christian Church) c/o Francia H.Patrono"E:lquirc 80 East Chestnut Street Baohington.Pennsylvania 15301 Gcntlemen~ Ue enclose heretJ!tb copies of Partial Inventory and Firat and Partial Account of Pittsburgh Rational Bank,Michael Belerlein and Harold V.Fergua,Jr., Executors of the Eotate of F.K.Fawcett,deceased,t1hich ue have filed In the Office of the Regioter of Wills of Washington County to No.63-69-902. Thia Account \li1.1 be presented to the Court for confirmation on August 31, 1970 and will 88a1n come before the Court for Audit during the week bogtn- ning September 14,1970.Our reason for filing thio Partial Account io to present to the Court the question of the bequeoto to Marlon E.Pot1clson snd Ann Schuman. AD ooon as t>le have figures available on the values of the stock of Penn lfanu- foccurina Corporation and tho 011 and gas interests of l-lr.Faucett.ue nUl file en additional Inventory in connection with this Estate. Sincerely yourD, ~~ Chas.E.EnlOl1 Assistant Vice President CEE/cu Enclosures --------------I ••...j"'" ¥ PITTSBURGH NATIONAL BANK •• ••'fJ. PITTSBURGH,PENNSYLVANIA 15230 July 30.1970 Salvation Army Western Pennsylvania Divisional Headquarters 424 Third Avenue Pittsburnh.Pennoylvanla 15219 Gont lemon: He enclose herewith copies of Partial Inventory and Firat and Parti.al Account of P1ttsburnh National Bank,Michael Beierlein and Harold V.Fereus.Jr., Executors of the Estate of F.K.Fm1cett.dcceaoed,which we have filed in the Offico of the Rceiater of Wills of Washington County to no.63-69-002. This Account 'tdl1 b~prellcnted to the Court for confirmation on AU8Uot 31. 1970 and will .again come before the Court for Audit dur1na the fleck bentu- ning September 14.1970.Our reason for fi11ng this Partial Account is to present to the Court the question of the bequests to t4arian E.Pauclson and Ann Schuman.. '. Ao GOon as ue have fieures available on tho values of the stock of Penn Uanu- foeturinc Corporation and the oil and nss intcrcots of Hr.FmTeatt.we will file on additional Inventory in connection with this Estate. Sincerely yours, Chao.B.EnloH Assistant Vice President CRE/en EncloDurco !# ..(~f' 'W PITTSBURGH NRTIONRL BRNK •• PITTSBURGH,PENNSYLVANIA 15230 July 30,1970 Wnsh1nston Hoopital l'11lson Avenue t·1nsh1nston,Pennsylvania 15301 Gentlemen: We enclose herewith copies of Partial Inventory and First nnd Partial Account of Pittsburgh National Bank,Michael Boierlein and Unrold V.Fersus,Jr., Executors of the Estate ·of F.K.Fawcett,deceased,which ~e have filed in the Office of the Register of lUlls of UashiU8ton County to No.63·69...902. This Account uil1 be presented to the Court for confirmation on August 31, 1970 and uill again come before the Court for Audit during the week begin· nina September 14,1910.Our reason for filing this Partial Account 10 to preoent to the Court the queotion of the bcqueotD tol~rian E.Pouelson and Ann Schumnn. As soon 30 no have fieureo avaUable on the values of the Dtoclt of Penn Unnu· fncturing Corporation cnd the oil and 8as intereots of Mr.Faecett,we will file nn additional Inventory in connection with this Estate. Sincerely yours, Chas.E.Bnlot1 Aosistant Vice P~esldent CEE/eu Bnclosures ...' ..• If Family Exemption claimed by Petition,give place of Record:t:J.9J ~P.pJ~~~~l~..___...___._..__. If Family Exemption is claimed at audit,give name,relationship and basis for Claim:_.::":-:'::::::::::::-:::-::-:::-::-::-::-::-::-:::::::::::::':- List any advancement or distribution on account that has been made,and nature and amount of same: Household goods and equipment,clothing,etc.delivered in kind to Marian F.Powelson under terms of Item Second of Will at appraised value of $8,008.50. Suggested distribution of balance shown,both as to principal and income,attaching signed and itemized elections to take in kind if balance is not in cosh:residuary shares being stated in proportions: Marian F.Powelson -Household goods and equipment,clothing etc.in kind at appraised value of $8,008.50 (credit to be taken for advance distribution) Marian F.Powelson June ,1969 Such amount as the Court may determine under provisions of Codicil dated And your petitioner will ever pray,etc. Ann Schuman -Such amount as the Court may determine under provisions of Codicil dated April 9,1969 Michael Beierlein,Harold V.Fergus,Jr.and Pittsburgh National Bank -Balance for further accounting. NOTE:This is only a First and Partial Account and Accountants have filed only a Partial inventory and Partial RCC Form.Accountants,therefore,respectfully request your Honorable Court to defer any action on Pennsylvania Transfer Inheritance Tax until a further accounting is filed. COUNTY OF WASHINGTON,SS: COMMONWEALTH OF PENNSYLVANIA. The above named Fiduciary or representative thereof, being duly ..flW,OXJ)....__._...__..._..__doth depose and say that the facts set forth in the foregoing petition are true to the best oL ~_l!_~.~F_.knowledge and belief. .-----~:_?~~~_to and subscribed before ~ me this_/£~day of ~.~.P.~.~I)!~~E 19.?Q...~'-n",JJ -'# S;gnatu,e of Off;ce~~_'--~--'-~-!.~',jt;:;,,----.---------------.--.--.-------------. Ttle of Offce 9~".~..0.................&............I I r................................................................~~~·h Nationa Bank Office expires B .~~ CHARLone L YOUNG,Notary Public yA·~·~·i·~·t·~~·t··vi·~·~···p~;;~id;;~t········~·········. Washington,Washington Co.,Pa. My Commission Expires August 3."70 " ~ ,.~,\ - (I r ~",,--) No..1.9.6.9-902.._o."_. Estate of..E.,~,f.b.W~~'fr.. Deceased Fiduciary.Mi~h.a~l..D~.i~xJ.~J.l).•...Il'il.r.9J.c;l...y'!. Fergus,Jr.and Pittsburgh National Bank,Executors PETITION SUR AUDIT FROM WHERE DECEDENT LEFT A WILL Counsel of Fiduciary will submit herewith the folloWing,in conformity with Court Rules adopted effective December 3,1951,being rule No.9:parag raph b-c;and divisions thereof:shown on pages 23-24. 1.Written praecipes of all Counsel in the case. 2.Copy of order appointing Guardian ad litem,if pertinent. 3.Copy of Order appointing Trustee ad litem,if pertinent. 4.Proof of service of above. 5.Letters Testamentary or Administration C.T.A.or an attest copy of WiII. 6.Copy of inventory and appraisement. 7.Proof of advertisement of grant of letters if not filed with account. 8.Certificate of liens in case any of the funds for distribution are from judicial sale of real estate. 9.Signed and itemized elections if any distribution in kind. 10.Copy of Federal Estate Tax return if es- tate is subject thereto. Ha.r.o.lcL.V.•...Ee.l:gUs·-Att~~;;~y·-·--........__. ~2 I. "........... L ~ I' 1 ~ ~~ • 'f, j IN THE COUHT OF COMMON PLEP.lS OF WASHINGTON COUNTY,PENN~I'" OHPHANS'COUHT DIVISION INo.63-69-902 ESTATE OF: F.K.FAWCETT,DECEASE PETITION FOH DISTRIBUTION FERGUS.MARTIN AND FERGUS ATTORNEYS AT LAw 27 SOUTH COL.L.EGE STREET WASHINGTON,PENNSYLVANIA 15301 Tuttle L...Print.Inc••Publishers,Rutland.Vt. L I IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION ESTATE OF F.K.FAWCETT DECEASED ) ) ) ) ) NO.63-69-902 r PETITION FOR DISTRIBUTION To the Honorable,the presiding judge of said court: The petition of Pittsburgh National Bank,Harold V. Fergus,Jr.,and Michael Beierlein,executors of the will,respect- fully represent; F.K.Fawcett died July 26,1969,domiciled in the county of Washington,Commonwealth of pennsylvania,having first made a last will and testament dated September 27,1966,as amended by codicils dated May 25,1967,and April 9,1969,duly probated in the office of the Register of Wills of Washington County in Will Book Vol.108,page 325.Letters testamentary were granted thereon to the executors named on August 6,1969. This is the Third and Final Account filed in this estate, . former accounts having been filed at the above number and term,to wit,a First and Partial in 1969 and a Second and Partial in 1972. The decedent was not survived by a spouse and did not marry after the execution of the will.No children have been born since the execution of the will.The following is a list of the sole parties in interest: Marian E.Powelson Ann Schuman Liberty united Methodist Church Shriners Hospitals for Crippled Children Old Newsboys Children Hospital Fund Washington Hospital Salvation Army Fairhill Manor Christian Church First United Methodist Church Friendship Community Church Lake Lynn Community Church Pittsburgh National Bank,Harold V.Fergus,Jr.and Michael Beierlein,Trustees Under Will of F.K. Fawcett,deceased,for the Katherine E.Fawcett Charitable Foundation The parties as enumerated above have been given notice of the filing of this account and of its call for audit. The estate is subject to the filing of a Federal Estate Tax Return and the same has been filed and accepted by the Internal Revenue Service of the united States.Complete payment of Penn- sylvania Transfer Inheritance Tax has been made and no pro rat~on among the parties is being claimed. There are no unpaid creditors who are legally entitled to notic~all creditors made known to the accountant having been paid. Since the filing of the account and its call for audit, additional transactions have occurred which are shown in a special supplement to that account,attached hereto and made a part hereof. The balance for distribution is also included in a special supple- ment,attached hereto and made a part hereof. A suggested decree is tendered herewith separately and as shown therein,your petitioners ask that the balance for - 2 - distribution be awarded to Pittsburgh National Bank,Harold V. Fergus,Jr.,and Michael Beierlein as trustees under the will. AND your petitioners will ever pray. PITTSBURGH NATIONAL BANK By:rkd_~ Gary C.Goodlin,Asst.Vice President -3 - '-. TR-2 REV.2-62 IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION NO.63-69-902 ESTATE OF F.K.FAWCETT,DECEASED SUPPLEMENT TO THIRD AND FINAL ACCOUNT OF PI1TSBURGH NRTIONRL BRNK MICHAEL BEIERLEIN AND HAROLD V.FERGUS,JR. NO.80789-6 PITTSBURGH,PA. EXECUTORS NOVEMBER 28,1975 SUMMARY SCHEDULE A PRINCIPAL -PERSONALTY Receipts Page 6 1,338,517 62 Disbursements Page 6 226,579 62 Balance 1,111,938 00 SCHEDULE B INCOME -PERSONALTY Receipts Page 7 407,163 36 Disbursements Page"8 47,958 58 Balance 359,204 78 SCHEDULE C PRINCIPAL -REALTY Receipts Page 9 48,080 00 Disbursements Page 9 48,080 00 Balance 0 00 SCHEDULE D INCOME -REALTY Receipts Page 10 13,211 61 Disbursements Page 10 13,211 61 Balance 0 00 NET BALANCE 1,471,142 78 F.K.FAWCETT THE BALANCE CONSISTS OF THE FOLLOWING: PRINCIPAL -PERSONALTY Short Term Investments Ford Motor Credit Co.Demand Notes General Electric Co.Demand Notes Oil &Gas Interest .046875 W.I.Dollinger Well #2 Benezette Twp.,Elk County,Pa. .046875 W.I.Hall Chase Well #1 Benezette Twp.,Elk County,Pa. .0625 W.I.Green Glen 41 Sylvania Brady Twp.,Clearfield County,Pa. .0625 W.I.W.Plymire Well #1 Armstrong Twp.,Indiana County,Pa. .0625 W.I.H.L.Gernandt Well #1 Walter Stark Farm Grant Twp., Indiana County,Pa. .0625 W.I.Howard Well #1 Gibson Twp.,Cameron County,Pa. .125 W.I.Anna Kuhn Well #1 S.Huntington Twp.,Westmoreland,Pa l623 W.I.Clair Reade Wells 1-2-3 Gaskill Twp.,Jefferson County,Pa. .0625 W.I.- A Clark Well #1-176 C Court House Dist Lewis County,W.Va .0625 W.I.M.o.Smith Well #1-28E Hackers Creek Dist.Lewis County, West Virginia .0625 W.I.F.A.Clark Well #1-95E Skin Creek Dist.,Lewis County, West Virginia .0625 W.I.M.R.Clark Well #1-87E Skin Creek Dist.Lewis County, West Virginia .0625 W.I.R.N.Gay Well #1-113E Skin Creek Dist.Lewis County, West Virginia .0625 W.I.F.R.Hardman Well #1-77E Skin Creek Dist.Lewis County, West Virginia .0625 W.I.H.F.Hawkins Well #1-106E Skin Creek Dist.Lewis County, West Virginia -2- 804,000 00 6,00000 150 00 250 00 240 00 600 00 2,700 00 800 00 7,000 00 3,000 00 750 00 160 00 1,000 00 400 00 200 00 100 00 500 00 --I 810,000 00 • F.K.FAWCETT .0625 W.I.C.W.Hinzman Well #1-134E Skin Creek Dist.Lewis County West Virginia 375 00 .0625 W.I.E.S.Lawson Well #1-88E Skin Creek Dist.Lewis County West Virginia 200 00 .0625 W.I.E.S.Lawson Well #l-IOOE Skin Creek Dist.Lewis County West Virginia 200 00 .0625 W.I.B.McNemar Well #1-80E Skin Creek Dist.Lewis County West Virginia 300 00 .0625 W.I.A.J.Reeder Well #1-46E Skin Creek Dist Lewis County West Virginia 1,200 00 .0625 W.,Ie E.M.Roach Well #1-127E Skin Creek Dist.Lewis County West Virginia 120 00 .0625 W.I.Stalnaker Funeral Parlor Well #1-43E Skin Creek Dist. Lewis County,West Virginia 900 00 .0625 W.I.H.C.Summers Etal Well #1-175C Skin Creek Dist.Lewis Count West Virginia 900 00 .0625 W.I.Union Drlg.Co.Well #1-14 E Skin Creek Dist.Lewis County, West Virginia 60 00 .0625 W.I.L.A.Clark Well #1-165C Banks Dist.Upshur County,West Virg nia 825 00 ,.0625 W.I.W.H.Aspinwall Jr. Well #1-15lC &2-154C Meade Dist. Upshur County,West Virginia 1,000 00 .0625 W.I.J.C.McCoy Well #1-161C Meade Dist.Upshur County,West Virg nia 600 00 .0625 W.I.R.A.Morgan Well #2-l96E Meade Dist.Upshur County,West Virginia 900 00 .0625 W.I.M.C.Potter Well #1-170C Meade Dist.Upshur County,West Virginia 1,300 00 .0625 W.I.B.M.Reed Well #1-180C Meade Dist.Upshur County,West Virginia 750 00 .0625 W.I.B.Riffle Well #1-174C Meade Dist.Upshur County,West Virginia 850 00 .0625 W.I.S.Murphy Well #1-143C Union Dist.Upshur County,West Virginia 75 00 -3- T..·2A "I!:V....2 F.K.FAWCETT .0625 W.I.O.N.Boot Well #2-l4C Warren Dist.Upshur County West Virginia .0625 W.I.H.A.Casto Well #1-30C Warren Dist.Upshur County ~lest Virginia .0625 W.I.A.Casto Well #2l-5lC Warren Dist.Upshur County West Virginia .0625 W.I.H.A.Casto Well #1-66C Warren Dist.Upshur County West Virginia .0625 W.I.H.A.Casto Well #1-67C Warren Dist.Upshur County West Virginia .0625 W.I.J.L.Dawson Well #1~2lC Warren Dist.Upshur County West Virginia .0625 W.I.N.Mick Well #1-25C -2-11 C Warren Dist.Upshur County West Virginia .0625 W.I.W.W.Warner Well #1-32C Warren Dist.Upshur County West Virginia .0625 W.I.C.W.Reeder Well #3-l53E Court House Dist.Lewis County West Virginia .0625 W.I.S.A.Lane Wel~#1-169E Meade Dist.Upshur County West Virginia .0625 W.I.Doy Helmick Well #1-198C Washington Dist.Upshur County West Virginia .0625 W.I.Basil &Chas Hinkel Well #1-200C Washington Dist. Upshur County,West Virginia .0625 W.I.Ishmael V.Hull Well #1-53 Skin Creek Dist.Lewis County West Virginia .0625 W.I.F.C.McNemar Well #1-63E Skin Dist.Lewis County West Virginia .0625 W.I.F.A.Clark Well #1-76E Skin Creek Dist.Lewis County West Virginia .125 W.I.J.S.Lane Well #1-374 5C Banks Dist.Upshur County West Virginia -4- 1 00 225 00 80 0,0 300 00 225 00 90 00 500 00 80 00 300 00 300 00 450 00 1,500 00 60 00 1,000 00 50 00 1 00 -1 F.K.FAWCETT .0625 W.I.Major L.or Brent W. Henkle Well #1-TR2 Warren Dist. Upshur County,West Virginia .0625 W.I.George Anglin Well #l-llC Warren Dist.Upshur County West Virginia .0625 W.I.W.o.Hinkle Well #1-12C Warren Dist.Upshur County West Virginia .0625 W.I.E.M.A.Taylor Well #1-15 Skin Creek Dist.Lewis County West Virginia .0625 W.I.Edward C.Wereley Well #1-29C Warren Dist.Upshur County West Virginia Miscellaneous Household goods,equipment and clothin delivered to legatees See Exhibit No.1,page 14 of First and PartiallCcount The Penn Manufacturing Corp. Installment Judgement Note dated 6/30/75 with 8%interest Cash distributed to legatees See Exhibit No.1,page 19 of Second and Final Account Cash on hand INCOME -PERSONALTY Cash distributed to legatees See Exhibit No.1,page 19 of Second and Final Account and Page 17 of Third and Final Account Cash on hand -5- 1 00 1 00 1 00 1 00 200 00 8,008 50 125,000 00 120,000 00 15,158 50 348,533 29 10,671 49 33,771 00 133,008 50 135,158 50 1,111,938 00 359,204 78 1,471,142 78 F.K.FAWCETT SCHEDULE A PRINCIPAL -PERSONALTY RECEIPTS Per Third and Final Account Assets Purchased or Acquired 1,338,517 62 1975 Sept.10 26 General Electric Co. Demand Notes Ford Motor Credit Co. Demand Notes 6,000.00 804,000.00 1975 Sept.26 1975 Sept.19 Sale and Conversion of Assets Without Gain or Loss Payments on account principal Penn Manufacturing Corp.Installment Judgemen Note dated 6/30/75 9/4/75 to 11/21/75 20,000.00 Reduction in carrying value of Note 20,000.00 Proceeds sale Ford Motor Credit Co. Demand Notes 805,000.00 Carrying value 805,000.00 DISBURSEMENTS Per Third and Final Account Administrative Expenses Russell Marino,Register of Wills Fee for filing Third and Final Account -6- o 00 o 00 o 00 1,338,517 62 225,858 62 721 00 226,579 62 TI'·2A I'I!:V.8-02 F.K.FAWCETT SCHEDULE B INCOME -PERSONALTY RECEIPTS Per Third and Final Account Interest -Notes The Penn Manufacturing Corp. Installment Judgement Note dated 6/30/75 with 8%interest 7/30/75 to 11/30/75 Interest -Short Term Investments Ford Motor Credit Co.Demand Notes $805,000 -to 9/26/75 Income -Oil &Gas Leases union Drilling Inc. Net proceeds from sale of gas from various well August 1975 to October 197 Fairman Drilling Co. Gas sales from various wells July 1975 to September 1975 Emporium Trust Co.,Agent for Fairman Drilling Co. Net proceeds from various gas wells June 1975 to August 1975 Miscellaneous Pittsburgh National Bank Refund of 40%Executor's compensation for period 9/1/74 to 8/30/75 due Co-Executor -7- 1,324 27 963 23 9 86 392,413 87 3,666 45 6,726 68 2,297 36 2,059 00 407,163 36 F.K.FAWCETT DISBURSEMENTS Per Third and Final Account 44,492 64 Harold V.Fergus,Jr. Share of Executor's 9/1/74 to 8/30/75 on income on mineral interest Michael Beier1ein Share of Executor's 9/1/74 to 8/30/75 on income on mineral interest compensation 910.24 119.26 compensation 910.24 119.26 1,029 50 1,029 50 374.14 89.60 Transaction charges re sale of Short Term Investments 10/1/75 Pittsburgh National Bank 60%share Executor's compensation 9/1/75 to 11/28/75 on income on mineral interest 15 00 463 74 Harold V.Fergus,Jr. 20%share Executor's 9/1/75 to 11/28/75 on income on mineral interest compensation 124.72 29.86 154 58 HP:db Michael Beier1ein 20%share Executor's compensation 9/1/75 to 11/28/75 on income 124.72 on mineral interest 29.86 Expenses re Oil &Gas leases Union Drilling Inc. Operating expenses re various wells August 1975 to October 1975 Emporium Trust Co.,Agent for Fairman Drilling Co. Operating expenses re various wells June 1975 to August 1975 -8- 154 58 617 64 1 40 2,846 90 619 04 47,958 58 F.K.FAWCETT TI'·ZA I'II!:V._z SCHEDULE C PRINCIPAL -REALTY RECEIPTS Per Third and Final Account filed 48,080 09 DISBURSEMENTS Per Third and Final Account filed 48,080 00 -9- I I F.K.FAWCETT T..·2A "!:V._2 SCHEDULE D INCOME -REALTY RECEIPTS Per Third and Final Account filed 13,211 61 DISBURSEMENTS Per Third and Final Account filed 13,211 61 -10-. I I F.K.FAWCETT T..·2A ..I:V._2 EXHIBIT NO.1 PRINCIPAL -PERSONALTY Per Third and Final Account 128,008 50 INCOME -PERSONALTY Per Third and Final Account 348,533 29 -Il- I I if"''"'"&m='=ii~----"~-.-----.:"Q'%W1UZ",!!j!MW WWW'c-",-,,•.'"""""''''",,""'-"""",,","""--~ IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNA. ORPHANS I COURT DIVISION NO.~'3-(."7-rt!J::U,. '"'ESTATE OF F.K.FAWCETT I'DECEASED . '1, APPEAL FROM ASSESSMENT ~j .......::-('" :J ..'- ~--fi s . .I'Y·~~\J~0 ~S\J.l<~~~~~/:\\~~t \'.~~~\'\lI~~,~~r~u~~,0" It\'1'~~~"-H~'tQ(t ~\~h~'l<"'~~It~!t ~\4~9;:--.6k ..__.~~'~~r :'?:~~ .rv-"i'Q:...l\~j~t'~,~".......JI~\Ilt~.....~'\?~FERG us,MARTIN and FERG US '?\''Attorneys at Law ~27 S.College Street ...Washington,Pennsylvania 15301 l~I ~J/-/~1 ,. ., ,.. { ~J .'. \ IN THE COURT OF COMMON PL~AS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS I COURT DIVISION ESTATE OF F.K.FAWCETT DECEASED ) )NO. ) APPEAL FROM ASSESSMENT TO THE HONORABLE,THE JUDGES OF SAID COURT: The petition of PITTSBURGH NATIONAL BANK,MICHAEL BEIERLE IN ,and HAROLD V.FERG US,JR.,ESQUIRE,respectfully represents: 1.Mr.F.K.Fawcett was murdered in his home in the Borough of East Washington,Washington County,Pennsylvania on July 26,1969. 2.The undersigned,Pittsburgh National Bank,Michael Beierlein and Harold V.Fergus,Jr.were duly qualified and appointed as Executors of the Estate of F.K.Fawcett. 3.The said estate has to date,filed an original and supplemental Pennsylvania Inheritance Tax Forms (RCC 33)as required by law. 4.Included in the supplemental Inheritance Tax Form was a total of $177,133.00 in cash gifts given by the decedent within two years of the date of his death as follows: Mrs.Ann Shuman R.D.#2 West Alexander,Pennsylvania FERGUS.MARTIN AND FERGUS ATTORNEYS AT LAW 2.7 SOUTH COLLEGE STREET WASHINGTON. PENNSYLVANIA 1530I Cash paid various dates in 1968 Cash paid 7/1/68 8,133.00 100,000.00 Cash paid 6/30/69 Da un and Donna Mounts - jointly R.D.#2 West Alexander,Pennsylvania Cash paid 1/10/69 37,500.00 31,500.00 5.By appraisement dated November 13,1970,the Commonwealth of Pennsylvania,Department of Revenue,Bureau of County Collections,Inheri- tance Tax Division assessed the aforementioned $177,133.00 as taxable for Pennsylvania Inheritance Tax purposes. 6.The executors of the Estate of F.K.Fawcett allege and on appeal hear.ing will prove that the aforementioned gifts were not made in contemplation of death but on the contrary were for reasons of a continued lifetime purpose. 7.The recipient,Donna Mounts,is the daughter of Mrs.Shuman,and the decedent again believed that he was furthering his lifetime happiness by making a gift to his future step-daughter to enable her to purchase a house. 8.At the time of the F..K.Fawcett untimely demise,he enjoyed excellen health,even though 87-years old,and in no way gave these gifts to any of the recipients in contemplation of his own 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 the Inheritance Tax Act of 1961 (72 PS 2485-1001). Respectfully submitted, FERGUS,MARTIN and FERGUS FERGUS.MARTIN AND FERGUS ATTORNEYS AT LAW 27 SOUTH COLLEGESTREET WASHINGTON. PENNSYLVANIA 15301 -2- ..'.' COMMONWEALTH OF PENNSYLVANIA ss: COUNTY OF WASHINGTON Personally appeared before me the undersigned authority,CHARLES E. ENLOW,Trust Officer of the Pittsburgh National Bank,MICHAEL BEIERLEIN, and HAROLD V.FERGUS,JR.,executors of the Estate of F.K.Fawcett, deceased,who being duly sworn according to law,depose and say that the appeal herein is not taken for purpose of delay and that the allegations set forth in the within appeal petition ,are true and correct to the best of their knowledge, information and belief. Charles E.Enlow Sworn to and subscribed before me this f (:!day ,1971. FERGUS,MARTIN AND FERGUS ATTORNEYS AT LAW 27 SOUTH COLLEGE STREET WASHINGTON. PENNSYLVANIA 15301 -3- "... IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS I COURT DIVISION ESTATE OF F.K.FAWCETT DECEASED ) )NO. ) ORDER FERGUs',MARTIN AND FERGUs' ATTORNEYS AT LAW 27 SOUTH COLLEGE STREET WASHINGTON. PENNSYLVANIA 15301 ~ AND NOW,this OdaY of January,1971,the within appeal presented and is directed to be filed.A copy of the petitbn and order is directed to be served upon the Register of Wills,Inheritance Agent for the Commonwealth of Pennsylvania,forthwith. A hearing on the appeal before this Court shall be held (((?7.(~/~r~I'' -4- IN RE:ESTATE OF F.K.FAWCE'.rT"Deceased Appeal of PITTSBURGH NATIONAL BANK"ftAL."EXECUTORS OF THE ESTAft OF F.K.FAWCEn',Deceased December 12,1972 No.82 March Term,19 72 Your No.902 otl969 j _________________..D.e.cemb..er_.L4.th .19 72.Received from the Supreme Court of Pennsylvania,Western District,the record,remittitur and copy of the opinion of the Court,in the above entitled case. (PLEASE SIGN AND RErURN OBE COPT OF ACKHOliLEDGMmr) /s/Russell Marino ---------elerk-O-;e-.~I)1v'n------------- Russell Marino,Clerk Orphans'Court D1vision Court of Common Pleas COurt HouseWashington,Fa.15301 PLEASE RETURN TO Supreme Court of Pennsylvania 801 CITY-COUNTY BUILDING PITTSBURGH,PENNA.15219 No.82 March Term,1972 '-'., r"J IN RE: ESTATE OF F.K.rAW.cmw.r..Dece~-.l i 1 -.;":j ......,~--.:l>m:::O App.ea.lv'JO~nTTSmJRGiI-.NATIOT\1'~"fJ'lnt.:M1r jf.Afx;'...~'1".t._~-'1EXECUTORS,;91 "THIf-ES1'A~E F.K.~~~~,~C~~'ed .""');:.---<:>:<;;J._..__.•r..,,.. -0 I "','::»(f)-' OF ACKNOWLEDGMENT OF RECORD, REMITTITUR,ETC. L , ~ --- .~ ... IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNA. ORPHANS'COURT DIVISION NO.63-69-902 IN RE: ESTATE OF F.K.FAWCETT, DECEASED ~,50 PETITION -'- \t<~~-~i;rn ~e-"..-~c::=~~~;~§-'-_.--. i . en ':::.:-1 .-'. .......-0 .....,.,c·_.~~\I ---n .::::::l:1 0 -~o =-::.-,....." ~r:z: 6-~;S;o e,.,"~ FERGUS.MARTIN AND FERGUS ATTORNEYS AT LAw 27 SOUTH COL.L.EGE STREET WASHINGTON,PENNSYL.VANIA 15301 ,':;..t.:,-q 1~ The Tutde Law Print,Inc.•Publishers.Rutland.Vt. [298] IN 1HE SUPREME COURT OF PENNSYLVANIA WestGl"n D1st1"ict IN BE ESTATE OF F.K. FAl1CE'H',DECEASED Appeal of'Pittsburgh NatioMl Bm.nk and MicbMl Bsierlein and Harold V.Fergus,Jr.,ExGcu- tors of the Estate of F.K. FeMcett,Deceased No.82 March Term,1912 :AppeGJ.from Dacree of Couri :of Common Pleas of Wuhing- :ton County,OrpheM'Court :Division,o.t No.902 of :1969 ••••:Entered:February 14,1912 ROBER'l'S,J.Filed:November 30 ~1972 I dissent believing tha.t the record supports the o~pbQns'court's Q,djutSlcotioft that the esto.tQ fa11Qd to lUet '.to 8tQtutOry burien of proving thQ.t the subste.ntlal Sifts mdo by tM 87-yeCU'-old donor-dQcodent mthin tt10 YGara of b1s doatb mro not mooe in contemplation of d<at\th.I would c.ftl1"1D tbe Orpbnnet Court's deerse•. Mr.Justice Eagen joins in this dissent. (298] IN THE SUPREME eoURi'OF PENNSYLVANIA Western District Entered:February 14;)1912 No.82 March Term..1912 Appeal from Decree of Court of Common P1El&UJ of Washing"" ton County,Orphans'Court Division,at No.902 ()f 1969•••• •• :•••• : IN RE ESTATE OF F.K. FAWCET'l'~DECEASED AppooJ.ot Pittsburgh National : Bonlt and Uicba.elBeler1ein and : Harold V.Fergus~Jr~,Execu- tors of the EgtQte of F.K. Fe.t1eGtt,Deceooed OPINION JOmES,C.J.FILED ~NOVEMBER 30,1972 On July 26,1969,F.K.FBlfCett,a t1ealthy, elghtycaBGVen yoe.r old Washington CO\Ulty industrio.11st, t1aO murdered in hIs homQ.Daspite his age,Mr 0 Fawcett, tmo h&\4 basn e.t11dOt1er for some years,toms still actIvel~1' eD3&8sd 1n business and cosmunity affairs,serving as PrQs1dent of PGftn l-bnufaeturing C~at the time of his dea.th. I£te in 1965,uhlle serving on the board of the local Y.M.C.A.,Mr.Fo.t1Cett met Mrs..Ann Shuman"a thirty-Glght yoo.r old tddOl1 employed by the Associa.tion. Their i'GJ£tlonsh1p ~ned cnsual until March of 1961 mOil Mr.Ii'nt3eett dGvelopQ6 0.roII2'3fttic interest in t4ro.Sbum!m and bGe8lJlQ a frequent @lest at hsr home III Mro Pc.~Gtt visited t4rG.Shu1n!\n at least tt11ce Q wealt until the tilaa of his death and offered to marry her ma.n;y' -elooo clu~thQt perlodo Although Mrs.Sh'U.1i1Q.D consloten.tly ,' [298-2] l"etusGd nll m.o.rrlegG proposele,Ml".FQt1Ccatt oos undQunted and continued to vialthaI',propose to her and g1va her substantial mnetary'glfta.It 18 tbe lGtter Ii1QI11testa- tion of Mr.PQt1CGtt'a affection that i8 the subject ot thin appQQ.l. In the two yoors procedtng his death,Mr.Fa:t1Cs·tt gave Mr8.Shuli3n over $1T7,000.tJhen the GXQcutors of h:Ls Gst(.\te filed the Pennsylve.n1e InheritancG Tax retums 'they liGtGd the sifts e.G transfera and did not include the amount in the tmmble estate.'i'he Commonwealth revised thG appra1se&1ant and included the vQlue of the gifts 1n the tQXObla estAte under the prov1aionB of Article II~S~c 1 tion 222 of the Inheritance ond Estate Tax Act of 1961, contendinS tha.t the gifts t1Qre zeie in contemplation of I.ACt o~e 15,1961,P.L.373.0 Art.II~ 12 Po S.§2485-222: "A trcmsfer [made t11thout valUQ.ble consideration]and made in contemplo.- t10n of deatb is SUbject to tax under thio act.A transfer.• •unless shotm to the contraryJ shall be deemed to !w..VQ been in contGlllPlatlon of death if it 18 of a.me.terial PQ.rt of the trano- feror's estatQ QDd is made tdtb1n two (2)years prior to the denth of the transferor. A trMster 10 ade ·in contGZi\Platlon of cisQth mcm thQ clG£d.rwlt or 1epelJ.1ntg taOt1vQS)but IWt nQCossarl17 the sole o:ot1VG of the transferor,t1QO prompted 'by ~hQ thcUgbt of dQotbl mthout wh1eh ~ive thQ tmnsfer t1OUl.d nat have bs4m t'306o.Tho tem is not rGstr1cted to that OJtPQCtQ,ftCJ'of 1a1nent dooth tmich oct1.. vnteo the lii1nci of a person 1U1t1ng a gift eOWlQ lilOrt1g.n ,' [298-3] death.The executors appealed the CoJiraom1eelth'0 rul1q to the Orphans t Court Division·ot the tfas~OD County Court of COliDBOn P10S,8jl 'e'lllch determined,G.f'ter Q h~, that the gifts to Mrs.Sb.ut!an and her do.u.ghtcar t1Qre llQ,ciG in contQDlplation of death l\S defined in the GtetutQ ond t1ere properly included in the decedent'8 ~bla eatoto. This appeal tollot1ed and 'tIe reveree. Although there have been numerous 10t1er court' opinions interpreting and applyins Section 222 of the 2 Inheritance and Estate Tax Act of 1961,thi8 is the first ttme the provisions ot that section have been before this 3Court0 Nevertheless,we are not totally 't11thout guidance rr:SeeI ~HlIIGr Estatef 50 D.&:C.2d 618 (1910); Cooper Estil'e,lRrD.&C.2d 404 \1910);Eckert Estate, 12 Chest.318 (1965)• 30 We are reminded by the Commonwealth that the 1961· Act presently under consideration broadened considGrab~ the number of transfers includable in the taxo.ble estate as DlQde "in contemplntlon of death.R Under the prior lat1J Act of June 20,1919"P.L.521,§l(c)"as amended b7 the Act of May 16t 1929,P.L.1195,§1,onlY trmsPitrs made tl1t~one (l)year of deQ.th tlere presumed to be.in contem- plation of death.Furthermore,since the Act did not con- t~m a \1orldng definition of t1hat constitutes "in contempla- tion of death,It one ho.d been supplied by the courts.The most freqUently repeated tQstW&S first announced in Wana- maker t s Estate,8 D.&:C.569 (1924).~18 teat"which t10S rQ,ther restrictive,Get out ti10 requirements t1h1ch had to be met before a transfer tlou1d be considered in contempla- tion of death: "[F}lrst,thQt death is contemplated, not a.u an.event tJblch although certain to occur t11il only occur 1n the in- def'inite future/I but as an event that i8,in the circumstances"def1n1tely 1mud DQnt in the near future;and,second" that this contegplat1on of death Qxists as the impGlllng motive of the transfor or g1ft"tJ'hlch transfer i8 intended to be in lieu of Q teotamentar.y deviGQ."tfa.n~er'€I Estate,0'D.&:C.Qt 513. [29a...4] in detGm1n~what trQllsf'era chould be considered as me.de "In contGSilPlation of dea.th"under the 1961 Acto First, the Act itself defineD 0 trQJ1sfer in contemp1o.tion of dQAth as Ofte in t1hlch "the dord.mmt or impelling motivej but not neceBoarily the sole motive of the tranoferorj tIlW prompted by the thought of death."Secondly',the official cOillilenta to Section 222 of the 1961 Act state that the definition of "transfer made in contemplation of death"18 augeated by United Stateo Vo We11s jJ_ 283 Uo So 102 (1931). In Wells the United States Supreme Court inter·, preted e "contemplation of death"provision of the Federal Estato 'l'cuc Act s1li11lar to Section 222 of the Aet of 1961.. The Court bepn by noting tha.t "the words t in contempla- tion of dmath'mean neither that knot-fledge tmich 0.11 Iller! have that ult1mete death 1s inevitable,nor such an ex- pectancY'of'deeth as io required in a gift causa mortis0 II 283 u.S.at 103.The Court recognized that the statutory presumption is rebuttQbla and thQ,t neither the death of the donor shortly aftQr malting the gift nor the old age of the donor Qt the time of the gift is 8utticlGnt to GUS- tam Q.f1nding that the gift '\1&8 made in contemplation of dOQth.UltiJaatelyD too determinatlva factor muet be found in tho trMOfGror's etlVQ.If the transfer is motivatad by purposQS QSsociated mth life rather thml bY'the thousht of dGQ~,the prooumpt1on is rebutted Mel the tronsfer should not bo tQXed QG one zeie in contampJ.Qt1on of death. On thQ other hand,it 18 not necossary to find that thQ fee~of impending cleo.th t1U the only cause for the transfer -4- [29Ba.5) or thQt the transferor felt thnt death W8 near at hando "TbGJ'G 10 no escape from the nec'eosity of:carefully scrutinizing the c1rcumstanCQ6 of each caso to detect tho cioratnont motiva of the donor in light of his bodIly ODd sacmtc.l condition Md thus g1vo effect to the numifest purpose of the statute."United States v.WellG J 283 U..s....Tf at 119. In the inotont case,wo witnes888 testified on bGhe.lf of the estate.Dr.Graham,Mr0 Fawcett's personal pl\vsie1an,gave testimony about the deeedont t s health and BootCe.!history until the time ot h1s death.Mrs"Ann Shwuan,the primnry donee of the gifts in question,testi- fiG4 concerning the circumstances surrounding the 81v1ng of the gifts and Mr.PQ,11Cett's expressed intent at the t1ae the gifts l1ero made. Dr"Graham,who had not only been Mr.FatlcettWs pbyoicio.n for more them.fifteen years but 't1QS Q,lso 4 neighbor of the deceaent,testified tbQt he considered the decedent's health to be good for a man of his adve.nced age0 He furthQr testified that the decedent had fairly stable blood presGUrQ and that his pulse t1QS slot!,regular and of ~ooci volume.According to Dr.GrahEla,Mr.Fe.wcGtt ~ct no e.lnrm1ns ph7s1ce.l problems although tuo recurring COiaP1a1nts brcupt him to the doctort s office on sGverBl =cc.oicma dur1D8 the loot t~years of his life.'l'he first c~1.a1Ilt taO 0.feelq of prosGure in tho bead M4 dizzi- ftQSS.ThG doctor testified that hQ bel1GvGd tho problem l1Q9 PQJ'Cb06CEatlc Mel tefte1oncoOr1ented sinco 1t generQ],ly -5- [298-6] occurrod nt the ond of the l10rking &\V while tho dGcedcmt4 tm.G at his of'flco0 l4r0 Fa.t1Cett'0 second ccapla.1ntI Q, oQXW.\l m!::\tterI 1s of 0 more dolicate!)rmture and t10uld not bo J'ilGIltlonaci except for its extrOOQ relGVMce in rebutting tho prosumptlon thL\t the gifts t1Qre mo.dQ in ccmtemplntion of dQQtho The doctor tGstifled thQt beg1nn1ng 1n 1967 Mr.Fo't1CGtt ropeo.tGdly'inquired tJhether or not there tmS oomethins thQ doctor could proscribe that might stimulate pot~,~" his sexual /!ho doctor also testified that thQ best he could do t1&&g1YO thQ decedent some vitamins end try to troot h1Iil "pGychologieally""in order to let him go fran thQ office sQ.t1sfiad.n Doop1to tho mectiee1 fut1litY'of Mr.Fat'Jcett's roquQst,his dOQirG to regain hiG sexual prot'1GOG,l'1hen coupled t11th his rQpented proposals of mnrrlQgG to Mro.Shwilnn,io st~GYidcmce that thQ substontlli\l gifts 2\de to her during the same period were DOt made- in contGiilPlatiOl'l of dQath.Indeed,lt 10 difflcult to diecam t1hat more an eiShty-sGvan year old sa1l1ione.1re could do to eotebllsh the type of "life-oriented"motive roCiUirod to rebut the presusptlon contGdned in the statute. Mro.Shurasn,the object of the dQcadQnt'e Bffec.. tlon Mel the principal donee of the gifts 1n question,aloo tGot1f1e6 Q~ths hQ~.AlthoUWl Mrs.ShWi1QD consistently 4.Oii ono occasion tM decedent suffered Q more sQVCUtO diz27 OPQl1 QIlci t108 hoop1toJJ.IGd for four 4G.ys f07r O~testG.Not 0I'l17 "Gre thea tests all nept!va, b1a~tho docodontD Uho could not t1O.1t to BQt out of the hocp1to1D "proctleBll:v dischCl.rgQd himGGlt"at the GIld of tho first dn7. -6- .. -------------------------------------, [298-1] refuoQd thQ docodent'8 proposa.ls of marriage,she stated thcot ahe tJ08 VGry fond of him.Concom1ng the circum- stanCGS surrouncti.nS the giftG~she tostified thot thG)" bGgen 1ft 1961 tihen the decedent 't1ould g1ve her $50 or $100 on VQricus occasions simply beccuse he l'1Q!lted her to have ito ShQ also testlf1-ed that there 'tl'l'l.2 So $1,500 blrthda7 gift and a $3,500 new car given dUring that panod.Sho otated thn.t the decedent gave her (.\$100,000 aovinSa c&rt1ficate on July 1,1968,stating that he t1aJ\tad her to quit l10rk QIld 11ve off the interest.She further testified that the decedent ltnet1 she had baek trouble,t1h1ch sOilet1mes made t10rklng painful,and he tmntGti her to have the money 80 she could quit tlork ita... IilGdin'te]y0 Mrs.Shur40n alao teGtified thL\t in 1969 the docedGftt pve her $31,500 so she could build a nG't1 home and tlQVG hGr de.utJhtQr and son-in-la1.1 $31,500 because ha t10B fond of them and tmftted them to hove Q home 0 '!he COGAOnt'1OOlth arpes that r4rs.Shuman 9Q tGst1- ~that the decedent discussed the provisions of his t1111 tJith hoI'on sQverQl occasions establishes thE:l.t the giftca t1QrQ made in contauplat1on of death.The Common- t1QQlth's contention t10Uld be more persuG\cive it th0 d1s·· CUGslons of the decedent'G mIl had centered on proposed boquQato involv1ns £frs.Smwan,especially if there t1Q8 endGilCo ~o ahm:1 that tbo gifta tiere be1ng IilQde in lIeu of tGotaoGntory diepooition.HottevGr,no such sho't11ng ros poooiblo herG beeouse the t1iU proviolonG discussed. by'tho ciocodQDt 41d not avon 1nvolw MrQ.Shuman.Mr.Faw- cott 10ft thQ bullt of his estate in trust,t11th the income -1- t,' [29808] to be distributed in specific proportlono to a nusber of DOIilGti churchGO end charities.Mrs.ShU!!!'m testified t~t oovorol tlmGo tIh0ft the 4ecGdent t1Q.S th1nk1ng of olter1.Dg thQ proporticmo.te diotribut1on of the trust ineomo ~tho cbo.ritiGs,she t10Uld t1rlte dot'm thQ porcontosQB to be giVGD each charity 0.0 he would recite tbGJil and thoo CMonsQ tbe pG1"CGfttesas if he so desired" ThaN 10 nothing 1ft Mrs.Shumon'8 tQst1mony t1h1ch evan rQiilOtoly SugQstB toot the deeedant's concern t11th the c~r1to.blQ disposition of his e8~te had any influence on the oize or tiJnin3 of his inter vivos gifts to Mroo Shuti1e.ne Nor eM it be intorred,as tho C01iilaOn- woolth augesta,tbat tho gifta to Mrs.Shuman \'fore mQd.t 1ft cont~1Qtion of doath lilGre],y because on ODS ecce-sion Oh0 proaiQad the decociGnt that ahe tIould maintain his Il'QVG and put flot1Qrs on it Qfter he t1aS gonG 0 Tho gtatute crontQo Q presWi1ption that all gifts aiVGft t11tbin tt10 yeo.ro of death t1QrQ &milo in contempla.t1on of tiootho 'i'hc3 bur<iGn is en the estate to rebut thet pre- OusaptiOD and ooeh ceca wot be considered on 1to ow facts 0 Ao t1e ote.ted 1ft Eshe1&tm Eo'tate:l 311 POr.400,402, 89 A.26 115 (1952)D "thG question of whether Co transtor boo boon ~Q 1ft contemplct1on of death is one of foot for thG owi1t~jwigo tfAoOQ f1n6h1gs MVQ thQ effect of o 3U17t g vordic~QIldD tJhQn th?Y are OU!R!rted by cgmpe'tent ovic1C1lCO or ~blo infGl'Q~QO thQl'efrctaJ)'they t1il1 not be cU.sturbed em c.ppool.II (_haaio 00404)Impllelt in that ~o.tGIBQntD hot1QvQrD 10 the pot1Qr reto.1ned by this ,. [298-9] Court to roviGt1 the audit1ns judsQ'G declsion to deter- mine if it is BUpportGd by thQ ev1cienco. L...tfn1tQd States v.tfGlls,tho United states Suproul3 Court adopted the follcming standa.rci of $v1- dontiery revie't1: "Tho presumption created by the statuto that the trenaters in ques- tion tJer61 made in eontemplo.tlon of6eo.th con not atend age.1nat Q,scer- toinGd and provon faets shcm1ng the eontro1"7 to be true.'!'he boat GV1- tiencQ of thQ decGdent t 8 health at the t1ao the tronsfezog were DW.de is the statement of his doctor.The best evidGncG of the decedont'8 state ot ldin6 at tho.t time end the rG&Sons QCtuat1ftg him in mnlting the transfers Qre the ste.teuuanto ood expressions of the dcacQdGDt hiaoelf.wpported aa such statemants Bre by all the c1r- CUQOtonces eonceming the trMQfera.It 283 U.S.o,t 113. Although the decedent t1QS eighty-seven year"old, bis doctor teotif!Gd that at the time he waG wrdered hE! ms 1ft exeellGllt health for a m.n his ego.It 10 olao cloor frc3 the tost1ri1)n-v at the hearing that the decodent t1QJJ act!VQ Gocla.lly QIld in buB1n008 at the tisaG ot his cioQth.~Gt importMtly~the testimony'a.t the hGar1ng cloar17 ahotm tho.t tho dOilD DQUt motive boh1nd thG de- cociGnt t a g1fto to MrG.Shu.man e.n.d her daugbtQr _8 life"" oriGDtGd rothQr tMn 1n contemplation ot dSQ.th.The lowar court OITO&1ft hold1l1g that the Gat~to had not produced QVidGft.Ce ouff1clGnt to robut tho stQtutOI7 prQQumptlon t1boro Q].1 tho GV1donco tondGd to shotJ a conslotent,llf'e.. oriontod purpoSQ cttri.bu~ble to Q1l tho ~lttsIt J):)e1"QQ rovaroedo Ecl.ch party to PrAy crtm coota • Mr.Justice Roberts tiled a Dissenting Opinion in which Mr 0 Justice Eagen ,joined -9- EG I-I ~..' I '", ,-, f ,.. ". '",.. ~ '. .~ , ., --) In the Court of Common Pleas of Washington County,Penna. Orphans'Court Division. No.902 of 1969 RE: ESTATE OF F.W.FAWCETT, DECEASED. BRIEF FILED BY FAIRHILL MANOF CHRISTIAN CHURCH FORMERLY SECOND CHRISTIAN CHURCH OF WASHINGTON IN SUPPORT OF SUG-GESTED~,DISTRIBUTION SET FORTI- IM AUn!T PETITION. Francis H.Patrono,Esq. J.Lynn DeHaven,Esq. PATRONO,CEISLER,EDWARDS &PETTIT Attorneys at Law 80 East Chestnut Street Washington,Pennsylvania 15301 "", , \ \ \ , '1 I ~~aiiii~~~~e'7~&:~~~_#;ffiif"~a'JlJ>iiii1i\~~~ •.' IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA. ORPHANS'COURT DIVISION ESTATE OF F.K.FAWCETT,DECEASED No.902 of 1969 f,.. .\BRIEF FILED BY FAIRHILL MANOR CHRISTIAN CHURCH FORMERLY SECOND CHRISTIAN CHURCH OF WASHINGTON IN SUPPORT OF SUGGESTED DISTRIBUTION SET FORTH IN AUDIT PETITION . Francis H.Patrono,Esquire J.Lynn DeHaven,Esquire Patrono,Ceisler,Edwards &Pettit 80 East Chestnut Street Washington,Pennsylvania 15301 HISTORY OF THE CASE The issue before this Court is whether the balance for distribution shall be distributed in accordance with the distri- bution proposed by the personal representatives in their audit petition. By a Will dated September 27,1966 the testator created two trusts.The net income of both trusts was to be paid to Marian E.Powelson,daughter of the testator,for and during her lifetime.Following the death of Marian E.Powelson,the principal of the two trusts was to be held in a perpetual charitabl trust known as the "KatheririeE.Fawcett Charitable Foundation." The net income of this foundation was to be paid to several charitable institutio~s.One of the beneficiaries was Second Christian Church of Wa~hing~on now,Fairhill Manor Christian.,. ., Church.f '.'.,.. By paragraph FIRST of a codicil dated April 9,1969 ~~):J.:'b.eq:\.t~:~t.s ",t.Q~:<.M~lrJan:d?OWE:!;tson·.,.:w~.):'~,.·;r.::~moyeq.;.and-.,the":1Pollm·l!ng-....', " I give devise and bequeath to my daughter Marion Powelson,the sum of $10,000.00,and one- tenth (1/10 th)of the income from my said trust during the term of her natural life." A second and same bequest was made to Ann Schuman. The residue and remainder of the testator's estate was disposed of in paragraph THIRD: "THIRD:All the rest residue and remainder of my estate,subject to the above bequests shall, with the income (except as above stated )be made a part of my foundation for the purposes set forth in my Last Will and Testament." The personal representatives of F.K.Fawcett in their petition of June 6,1973 suggest the following distribution" "Accountants suggest that the April 9th,1969 -1- ,,,... ., i Codicil accelerated the charitable payments from the foundation from the death of Marian E.Powelson to the death of the decedent.Accountants further suggest that ,th~incom~earned by the foundation should be distributed ten,'(10%)percent to.,' Maiiari E~Powelson',during her lifetime and ten (10%) percent to Ann Shuman during her lifetime.The ,remaining eighty (80%)percent should be prorated to ,the nine charities according to the percentages set forth in.the original will.At the death of either 'Marian'Powelson or Ann Shuman ninety (90%)~percEmt of the income should be distributed to the charities and upon the death of both of the aforementioned individuars one hundred (100%)percent of the income shall be distributed to the named charities in the percentages designated in the September 27th ,1966Will."', This brief is presented by Fairhill Manor Christian Church foremrly Second Christian Church of Washington in support of the distribution suggested by the personal representatives of F.K.Fawcett. -2- ., " i' ARGUMENT THE APRIL 9,1969 CODICTLACCELERATEDTHE CHARITABLE PAYMENTS FROM THE II KATHERINE".E• FAWCETT FOUNDATION II FROM THE DEATH OF MARIAN E.-POWELSONTOTHE DEATH OF THE TESTATOR By the April'9,1969 Codicil one-tenth :(l/lOth)of the net income of the two trusts created by the will of September 27,1966 was bequeathed to Marion E.Powelson and one-tenth (l/lOth)to Ann Schuman.The remaining eight~tenths (8/l0ths) of the net income was bequeathed to the II foundation.II This case involves the issue of whether the distribution of the remaining eight-tenths (8/l0ths)of the net income must be held in abeyanc until the death of one of the l~gatees or the death of both legatees,or whether the income is presently distributable. A court in interpreting any will seeks to ascertain the testator's intent.Bald Estate,385 Pa.176,122 A.2d.294 (1956).It is submitted that it was the testator's intent to accelerate the payments from the IIfoundationll from the death of his daughter to his'own death. By his Will of September 27,1966 the testator postponed the payments from the IIfoundationll to the charities until the death of,his.daughter.The payments could be made at no , earlier point of time since his daughter was to receive,for and during her lifetime",all the net income from the trusts.It," ."slioriid b'e:pointed7 ~ut ~i;.hat i{.~~iian E.Powelson failed to surviv"..~...'..... the testator,theprincipal of the two trusts was to go directly to th.e'II foundation,.II By the codicil of April 9,1969 the'testato 's .,\,,I . daughter was to rece~ve one-tenth (l/lOth)of the income and :'.~''.\ Ann'Schuman one-tenth (l/lOth).This IIfrees ll eight-tenths (8/l0th of the income,which was bequeathed to thellfoundation."It is submitted that the testator's Will and Codicil of April 9,1969 -3- oJ ..,•t. indicates no intention to postpone the payments from the "foundation"to the charities.It is also submitted that the I primary objects of the testator's bounty are the charities and that the testator's charitable intentions can best be served by currently distributing the income.An accumulation of income for an unkown period of time --which could be lengthy has no practical or reasonable purpose.The testator's Will reveals no such purpose.cf.Jones Estate,414 Pa.'80,199 A.2d.275 (1964).In Jones,a case dealing with an accumulation of income for 400 years for charitable purposes which was declared void and "the I contr~~y to public policy (no such contention is made in • present c'as~):.t~e :~our~aptly sfa,l~d: ,~...,~<If'>~.\'\.'t· "We conclude,therefore,that the testator's .primary intention is best attained by making·avail~ble,to the beneficiary the income of the trus~on:a current basis." It is submitted that this reasoning can be applied to this case. If the income is to be distributed currently,what is the proper distribution?In Jones,the Supreme Court considered Section 7 of the Estates Act of 1947,now Section 6107 of the Probate,Estates and Fiduciaries Code,effective July 1, 1972,P.L. distribution": ,20 P.S.§6107 as some guide to proper "Income subject to a void direction or authorization shall be distributed to the person or proportionately to the persons in whom the right to such income has vested by the the terms of the instrument or by operation of law." In Jone~~as in the case at bar,the statute does not specifically .-.,'._;R ,- govern the present charitable trust,but is of some assistance in that the Legislature has approved immediate and proportional distribution. -4- I ••I", ,- -- .. .. CONCLUSION In summary,it is submitted that it was the intention of the testator that distribution of eight-tenths (8/l0ths) of the net income from the two trusts be accelerated to his death.The income should be distributed in the same proportion as the interests of the ~h~~~t~~~appear in the testator's Will. It is submitted that the distribution should occur as set forth in the aduit petition. PATRONO,CEISLER,EDWARDS AND PETTIT By .~.I-l .jJ~Jc;lI6~. BY~tS::fo::=~::an:r Christian Church formerly Second Christian Church of Washington. ,'. .' -5- ...' FERGUS,MARTIN AND FERGUS ATTORNEYS AT LAW 27 SOUTH COLLEGE STREET WASHINGTON, PENNSYLVANIA 1530I IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNA. ORPHANS'COURT DIVISION IN RE:) ) ESTATE OF F.K.FAWCETT",.-)·NO."63-69-902 ) DECEASED ) TO:PAUL A.SIMMONS,JUDGE OF THE COMMON PLEAS COURT,ORPHANS'COURT DIVISION PETITION Petition of Pittsburgh National Bank,Michael Beierlein and Harold V.Fergus,Jr.,being the executors of the Estate of F.K.Fawcett,respect- fully represents: 1.That the decedent died July 26th,1969;Letters Testamentary were issued to your petitioners;and an Audit Petition was filed to the above number nd term at which time certain sections of the Will of F.K.Fawcett were presented to the Court for interpretation. 2.The Audit Petition is quoted as follows as to those parts of the Will that require interpretation: Question Number 1 Do the payments to the various charities as provided in the September 27th,1966 Will begin at decedent's death or are they postponed until the death of Marian E.Powelson, decedent's daughter? APPLICABLE PORTIONS OF WILL AND CODICIL CREATING THE QUESTION FOR ADJUDICATION. (a)The September 27th,1966 Will created Trusts A (with limited rights of principal invasions)and B,both of which were for the benefit of the decedent's daughter,.Marian E. Powelson,during her lifetime. FERGUS,MARTIN AND FERGUS ATTORNEYS AT LAW 27 SOUTH COLLEGE STREET WASHINGTON. PENNSYLVANIA 15301 ~---------~~----------------------r______, The trust res in each of the above mentioned trusts upon the death of Marian E.Powelson were under paragraph C,page 3 funneled into the "Katherine E.Fawcett Charitable Founda- tion". (b)The April 9th,1969 Codicil revokes all bequests to Marian E.Powelson which were set forth in the September 27th, 1966 Will and substitutes in place thereOf'a specific devise of $10,000.00 and one-tenth (1/10th)of the income "from my said trust during the term of her natural life".A further bequest was given to one,Ann Shuman,in this Codicil being $10,000.00 and "one-tenth (1/10th)of the income from my said trust during the term of her natural life".Neither of the individual cestui trust have any rights of invasion of principal. Further this Codicil in Paragraph Third devises the residue of decedent's estate,subject to the above bequests "with the income (accept as above stated)be made a part of my foundation for the purposes set forth in my Last Will and Testament". Accountants suggest that the April 9th,1969 Codicil accelerated the charitable payments from the foundation from the death of Marian E.Powelson to the death of the decedent. Accountants further suggest that the income earned by the foundation should be distributed ten (10%)percent to Marian E. Powelson during her lifetime and ten (10%)percent to Ann Shuman during her lifetime.The remaining eighty (80%) percent should be prorated to the nine charities according to the percentages set forth in the original Will.At the death of either Marian Powelson or Ann Shuman ninety (90%)percent of the income should be distributed to the charities and upon the death of both of the aforementioned individuals one hundred (100%)percent of the income shall be distributed to the named charities in the percentages designated in the September 27th, 1966 Will. Question Number 2 Paragraph C of the September 27th,1966 Will bequeaths twenty-five (25%)percent of the income of the "Katherine E. Fawcett Charitable Foundation"to Lake Lynn Methodist Church of Lake Lynn,Pennsylv~nia.Your accountants have conflicting information as to the existence of the Lake Lynn Methodist Church and respectfully request that a date be set for hearing to determine this fact.In the event that the church has ceased to exist the net income to which the church had been entitled shall be paid and distributed to the Shriner's Hospital for Crippled Children,Philadelphia,Pennsylvania. -2- FERGUS',MARTIN AND FERGUS ATTORNEYS AT LAW 27 SOUTH COLLEGE STREET WASHINGTON. PENNSYLVANIA 15301 WHEREFORE,your petitioners respectfully request your Honorable Court to set a date for hearing at which testimony may be taken after all parties in interest have been notified. Respectfully submitted, FERGUS, -3- FERGUS,MARTIN AND FERGUS ATTORNEYS AT LAW 27 SOUTH COLLEGE STREET WASHINGTON. PENNSYLVANIA 15301 v , COMMONWEALTH OF PENNSYLVANIA ) )ss: COUNTY OF WASHINGTON ) Before me,the undersigned authority,personally appeared Harold V.Fegus,Jr.,who,being duly sworn according to law,deposes and says that he is one of the executors of the Estate of F.K.Fawcett and that the facts set forth in the foregoing Petition are true and correct to the be st of his knowledge,information and belief. Sworn to and subscribed before me this eday of ~h-.e.,1973.--=-...;",...---- ~/~Notary Public c;>' OUW'N(,tary PublicCHARLOTTEL.Y 1.:1,hi gton Co.•Pa.WashIngton.Was n August 3,1974 MY commission Expires -4- IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNA. ORPHANS'COURT DIVISION IN RE: ESTATE OF F.K.FAWCETT, DECEASED ) ) )NO.63-69-902 ) ) FERGUS.MARTIN AND FERGUS ATTORNEYS AT LAW 27 SOUTH COLLEGE STREET WASHINGTON, PENNSYLVANIA 1S30I ORDER AND NOW,this ~aY of June,1973 the within Petition having been presented on motion of Har;ld V.Fergus,Sr.,it is hereby ordered t~at a hearing be held on the L day of 9-4 '1973 at J-:.(')0 ofc1ock -L M..f IT IS FURTHER ORDERED Ithat a copy of the attached Petition shall be served on all partie s in interest,to-wit all of the devisees and legatees under he Will of F.K.Fawcett by Certified Mail with Return Receipt Requested. Notice shall be given as aforesaid at least twenty (20)days prior to the date set for hearing and said notice shall include a statement that all persons interested may be heard if they so desire. BY THE COURT -5- ~ The Supreme Court of Pennsylvania1ss: Western District r ) The Commonwealth oj Pennsylvania TO THE JUDGES of theCOIJRT OF COMMON PLEAS,ORPHANS'COURT DIV.for the County 0/WASHINGTON GREETING:WHlmEAs,by virtue of our Writ of Certiorari at No.82 of March Term,1972 of our Court a record in the matter of the appeal of PITTSBURGH NATIONAL BANK AND ·MICHAEL BEIERLEIN and HAROLD V.FERGUS,JR., EXECUTORS OF THE ESTATE OF F.K.FAWCErT,Deceased dated Feb.14,1972, from the Order and Decree,/of your said Court at No.902 of .1969 ~x3dX day of30thwasbl'oughtinto Olll'Supreme COUlt and the said cause \vas there so proceeded in that on the November A.D.1972 the following decision was rendered,viz: Decree reversed.Each party to pay own costs. JONES,C.J. MR.JUSTICE ROBERTS filed a Dissenting Opinion in which MR.JUSTICE EAGEN joined. WHEREFORE,We hereby remit you the record aforesaid with the proceedings thereon and all things touching the same so far as in this Court they remain,for the purpose of exec~tion as to justice shall appertain in accordance with the decision of our said Supreme Court as aforesaid. ~itne55 the Honorable BENJAMIN R.JONES,Chief Justice of our Supreme Court,the 12th day of December in the year of our Lord one thousand nine hundred and A _IJ //.•Cfn ,~..." seventy-two.~~~//v~ <---- I WASHINGTON,ORPHANS'CT.DIV. "'li No.902 of'1969 ~fCJ9 No.82 March Term,19 72 ~uprtmt (!ourt IN RE:~~n ESTATE O~~.?=lK.~C~,Deceased )?P"',c::.rn ' Cfl ~.(j)~,-r Appeal of.iEImBu:RmI NaTIONAL BANK and MICHA~~IERLEIN~and HAROLD V. FERGUS,JR:e),c~~;mCUT0BS OF THE ESTATE OF F.K.F.A:'WeETT ~a £.:~'"i __ o_~..-.~...'--0 r-0 c..J'1~(fl ~ {/REMITI'~TUR I ~c./-/i3J~t./' (..3 RULE.~Immediately upon entering his appeal,appellant shall serve notice thereof on the opposite party or his counsel;on the stenograplier who took the testimony,if the official transcript thereof has not Ibeen filed;also on the judge ,who made any ruUng 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 service of such notices. A failure to comply with this rUle and promptly to serve notice on the court below,with a concise statement of the matters complained of and regarding which it is alleged the reasons therefor do not appear of record,may be considered asa waiver of ,all objections to the ruling,order,judgment or decree in question.On receipt of the notice here required, the official stenographer shall fo,rthwith proceed to have his notes transcribed,approved and filed,and the court belo,w shall forthwith file of record at feast a brief statement,in the form of an opinion,of the reasons for the ruling,order, 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 thereof. IN RE:ESTATE OF F.K.FAWCETT,Deceasedl Appeal of Pittsburgh National Bank and l Michael.Beierlein and Harold V.Fergus,JJr.,Executors of the Estate of F.K. Fawcett,Deceased No. , 82,__March Term)1972. printed above)you are hereby notified that To Hono r ab1e--,P,-----,.,----,V,---,.--,----,M.....a>-rl.u·n.uo"---_ Pursuant to Rule ~)printed above)you are hereby notified that on ~M~a~r~c~h~14~,~1~9~7~2~,~----anappeal 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 &Haro1 d V.Fergus,Jr.,Executors of and that appellant complains of the the Estate of F.K.Fawcett,Deceased following matters)the reasons for which do not appear of record: /"11-&,Service af the f~nati~e is hereby acce~ted.\F-tL~pf l~4.., To -->J.....a.."c.uk....;--,Oe'------'---'H""'allJITIDwo!ooLJnLLld""--) St enographer : (,,3 Pursuant to rule ~) on March 14,19l2.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&Harold V.Fergus,Jr.,Executors of the Estate of F.K.Fawcett,Deceased By FERGUS,MARTIN and FERGUS Attorney for Appellant. Service of the foregoing notice is hereby accepted. ~.rr~ ----...~,..----..';:"'11•., ,I The Supreme Court of Pennsylvania, Western District The Commonwealth of Pennsylvania 55: GREETING:We being willing for certain causes to be certified of the matter of the appeal of PITTSBURGH NATIONAL BANK and MICHAEL BEIERLEIN and HAROLD V.FERGUS,JR., el DIVISION, TO THE JUDGES of the COURT OF COMMON PLEAS,ORPHANS'COURT!for the County of WASHINGTON '9 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 Re: Estate of F.K.Fawcett,Deceased, before you,or some of you,depending,DO COMMAND YOU that the record and proceedings aforesaid,with all things touching the same,before the Justices of our Supreme Court.o~Pennsylvania,at Pittsburgh,in and for the Western \t.~~<:.District,on the third Monday of Septerriber .19 72 ,so full and entire as in your Court before you they remain,you certify and send,together with this Writ,that we may further cause to be done thereupon that which of right and according to the laws-of the said State ought. j ~i,. •~.';,. 'Witness HON.BENJAMIN R.JONES ,Doctor of Laws,Chief Ju Court,the 14th day of March one thousand nine hundred and seventy-two. CERTIORARI to the COURT OF COMMON PLEAS,ORPHANS'COURT DIVISION, \~ - • \ .",~ Monday March Term,19 72' •..",J 103 -to 1-?O~ 82 /-:h4-/33 B,~ ~uprtmt (!ourt ~_// WESTERN DISTRICT r' No. for the County of WASHIN.GTON. -.J ..f Returnable thf!.:::1 W irdr-.> P'"In -:..::::.::ccr,.(;")c,:;po.. of Sep:t:em;Ne"l"::::r.:J'A.D.19 72-{,'OJ ,.r-<,1 • :;-'::-"!r>:-Ii . .~~)r-n ~- IN RE:ESTATE OF F.K. FAWCETT,DECEASED. Appeal of PITTSBURGH NATIONAL BANK and MICHAEL BEIERLEIN and HAROLD V.FERGUS,JR., Executors of the Estate of F.K.Fawcett,Deceased. I -'1"..-'-""'...a;i9" HAROLD ~c.FE:RGUS":1F:squire ~FER?US,6~::~N a~<!FERGwnLIZ~r-~;r=:::;::....,., "'C:l~~~o ~S.EP.221912c-0 .5 ,.~COlDli ~il.m~~O.Attorneys for APpe~lant iJ ....,...., rri rri j ---f~,~1D: od .:~'.:' ~t::l~~o'"'Cll~ Cll;3 ~....~....,'s ",' t::l "t::l- ~Cll'""t::l~t::l ;:»:-::;....., ~Cll'"' '1:l Cll§;3 .~.~. Ol t::l~~....Cllt:~ .~~-~.~"t-)~'"t::l ;:::.=Cll;:»~~.E,~Cll Cll ..0 IJ..'".....t::loCll~~~~~t::l Cll Cll '1:l;3 ~5 t::l~:::l~~o 0 ()'"~Cll-...,~t::l.....'"o Cll...,~~..., ~Olo~().... Cll ~~g Cll 0~..., §'~~.::; Cll ~~...,...,...., '0'~ ~~ '"''.t::l.......,...,'"'-C%)"<--=0 CI')~..]:;.~ ..."'"'"'....0 Cll Cl ~~~R.~t ] ..0 ~<::l t::l Cll "t::l~!o>.~g .,.0 o Cll '"'::r:~--~ Cl>~~)~0 .S::::...,.....Eo-< oh '.• F.K.FAWCETT ,DECEASED. ADDITIONAL DOCKET ENTRIES NOT INCLUDED WITH PRINTED MATTER. 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,FlLED~ "AND NOW,to wit,August 31,1970,the within ACCOUNT presented to the Court for confirmation. 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. Sept.17,1970 --REPORT OF INHERITANCE TAX APPRAISER,W.R.CHANEY, REPORT OF THE REGISTER OF WILLS, PERSONAL E STATE SCHEDULE and Form RCC-))together with Schedules under Heading REPORT AND APPRAISAL,and RESIDENT INHERITANCE TAX APPRAISEMENT,FILED. October 9,1970--HEARING ON INTERPRETATION OF CODICILS Before:THE HONORABLE P.VINCENT MARINO, Judge of the said Court APPEA"qANCES:FERGUS,MARTIN &FERGUS,ESQ'S.of Washington,Penna.,representing the Accountants. B.A.FRANKS,ESQ.,of Washington,Penna., representing Ann Schuman,heir. TIME:Friday,October 9,1970,at 10:00 o'clock A.M.,EDST. 1'1 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. Jacqua1ine Halmnond 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.·n July 1,1971 -- November 1),1970--REPORTD.QF INHERITANCE TAX APPRAISER (W.R.CHANEY) REPORT OF THE REGISTER OF WILLS, NOTICE OF FILING OF APPRA~SEMENT SUPPLEMENTAL REPORT AND APPRAISAL (Form RCC-))) together with SCHEDULES;and RESIDENT INHERITANCE TAX APPRAISEMENT,FILED. MARINO,J.,dated July 1,1971,FILED.OPINION (On Interpretation of CODICILS) July 19,1971 --PRAECIPE FOR APPEARANCE By Thomas L.Anderson,Esq., for MARION POWELSON,claimant,as legatee,FILED. - 1 - • June 25,1972 --SECOND AND FINAL ACCOUNT of PITTSBURGH NATIONAL B~TK,MICHAEL BEIERLEIN and HAROLD V.FERGUS,JR.,EXECUTORS,ESTATE OF F.K.FAWCETT,DECEASED'. 'AND NOW,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- ~'-• -.".~• :j ~•i"i\, iII.~ 1,1 11i l e ~Assistant Vice President "0 PITTSBURGH NATIONAL BANK /./"),\....'IBY. .•"-./~~.L-____ (,-.7~/(..t -,0 0) rue and correct as he verily believes. worn and sUbscrib~~efore me hi "''I ~d f ,"s 4D'.ay 0f'-;-~\,~1" 9 70 -,}/ I j<:~)~v~....-t -<~~-<a d2;'"'--.~--. Register COMMONWEALTH OF PENNSYLVANIA e .. COUNTY OF WASHINGTON )SS.:• Assistant Vice President'Chas.E.Enlow,~f~~the within named accountant,being~dul~ ~wor~~cc~rdlng to law,deposes and says that the foregoing account as stated is WASHINGTON COUNTY,SS.:I I do certify that I have given legal notice to all persons concerned of the filing of the within account in the manner prescribed by Statute and Rule of Court,as evidence by proofs thereof filed to No ...fz 3-'10-'-)'70 witne~hanf and official seal this _:?/~- day of ~~{1X.,1970 c1L!4h~-Cfil.CJ-Iurnr: Register of Wills 'i "\.J ---J \ ",'" oJ J 0\.--l r.-to .oz !5 ~c:x:8Cf.l rx:l ~Cf.l~oJ:'iIA •88 J:'iIo~Iil ·~ ·Iil Iilo 8 Sooo~ ~~ ~ 8Cf.lp:; H Iil "'~ Z A •C:X:~p:;fIlcx:,,? ....::l Z "'C:X:HCf.l 5J:'i1§ Hl:Bp:; 8J:'i1J:'i1C:X:HIilZril tt:r:flp; g....::lApJ:'il....::lfIl~@~~cx:8~tt:H P-l ~g po~J:'iI ~~g L.~.~~~~.~ •..-lxA "--rx:l . 'dO s::• roO Hr.-ta>0+>fJl~ 'M HbOa>a>.--l P:;O 1I I-9 !Iql~1Gl0/ Tn. lC1,- :r-~ II 1~L____...4il TR·2 REV..iI·52 •• IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION ESTATE OF F.K.FAWCETT,DECEASED FIRST AND PARTIAL ACCOUNT OF PITTSBURGH NATIONAL BANK MICHAEL BEIERLEIN AND HAROLD V.FERGUS,JR. EXECUTORS NO.80789-6 PITTSBURGH,PA.JULY 23,1970 SUMMARY SCHEDULE A PRINCIPAL -PERSONALTY Receipts Pages 4,5 and 6 $831,533.16 Amount transferred from Principal-Realty 40,120.00 $871,653 16 Disbursements Pages 7,8 and 9 47.771 02 Balance $823,882 14 SCHEDULE B INCOME -PERSONALTY ".--, Receipts Page 10 $44,124.90 Amount transferred from Income-Realty 9,525.18 $53,650 08 Disbursements Page 11 2.706 53 Balance 50,943 55 SCHEDULE C PRINCIPAL -REALTY Receipts Page 12 $46,200 00 Disbursements Page 12 $2,380.00 A~ount transferred to Principal-Personalty 40,120.00 42.500 00 I .Balance 3,700'06 SCHEDULE D I INCOME -REALTY Receipts Page 13 $13,211 61 Disbursements Page 13 $1,272.25 Amount transferred to i Income-Personalty 9,525.18 10.797 43 II I Balance 2.414 18 I NET BALANCE $880,939 87 --_.._----~e .,. F.K.FAWCETT TR.2A REV.e-e2 THE BALANCE CONSISTS OF THE FOLLOWING: PRINCIPAL -PERSONALTY Stock Penn Manufacturing Corp.of Washington, Pa. 745 shares Capital ~1 00 Bonds United States Treasury Bills $75,000 due 9/30/70 $71,071 98 Mont~omery Ward Credit Corp.Paper $2 5,000 due 8/26/70 254,731 25105,000 due 8/17/70 100,823 33 IFordMotorCreditCo.Short-Term Loan 260,000 00 General Electric Co.Short-Term Loan 50,000 00 General Motors Acceptance Corp.. Short-Term Loan 79.000 00 815,626 56 Miscellaneous ,Household Goods,Equipment and I Clothing Delivered to legatee See Exhibit No.1,page 14 8,008 50 Cash 246 08 $823,882 14INCOME-PERSONALTY Bonds United States Treasury Bills $30,000 due 12/31/70 $28,681 0020,000 due 12/31/70 19,414 61 Cash 2,847 94 50.943 55 Amount forwarded $874,825 69 -2- '. s~" --~-~ • F.K.FAWCETT 1 TR.2A REV....2 Amount forwarded $.874,825 69 I I PRINCIPAL -REALTY Irregular lot situate 688 East.Beau street,East Washington Borough, Washington County,Pa.3,700 00 I INCOME-REALTY Cash ,2.414 18 ~880,939 87 I . I .. It~~,"'" I I I I -3- I I I ;... om -•>.'- F.K.FAWCETT TR.ZA REV.e-ez SCHEDULE A PRINCIPAL -PERSONALTY ,RECEIPTS I Inventory filed $.831,278 16 Assets Purchased or Acquired 1970 Jan.5 $32,000 Montgomery Ward Credit Corp.Paper $31,332 67 22 $75,000 United States Treasury Bills 71,071 98 Feb.19 $105,000 Montgomery Ward Credit Corp.Paper 100,823 33 27 $265,000 Montgomery Ward Credit Corp.Paper 254,731 25 IApr.$42,000 General Motors Acceptance10 Corp. I Short-Term Loan 42,000 00 I 17 $28,000 General Motors Acceptance Corp. Short-Term Loan 28,000 00 . June 12 $59,000 General Motors Acceptance Corp.I Short-Term Loan 59,000 00 July 3 $310,000 Ford Motor Credit Co.Short-Term Loan 310,000 00 I 7 $79,000 General Motors Acceptance Corp. Short-Term Loan 79,000 00 - 13 $260,000 Ford Motor Credit Co.Short-Term Loan 260,000 00 16 $50,000 General Electric Co.Short-Term Loan 50,000 00 $1,285,959 23 Cash disbursed to purchase or acquire above assets 1,285,959 23 0 00 Sale and Conversion of Assets without Gain or Loss 1969 Oct ..22 Proceeds sale 2 shares George Washington Hotel Corp.Cap.at 10 $20.00 $Carrying value 20.00 0 00 .Nov.7 Proceeds sale 1 lot of miscellaneous jewelry 42.50 Carrying value 42.50 0 00 Amounts forwarded $0 00 $831,278 16 -4- 1~.' F.K.FAWCETT TR.2A REV.8-412 Amounts forwarded $0 00 ~831,278 16 Proceeds redemption Pittsburgh National Bank Certificates of Deposit at 100,as follows: 12/31/69 -#33668 dated 12/30/68 $34,000.00 Carrying value 34,000.00 0 00 1/4/70 -#33673 dated 1/4/69 27,000.00 Carrying value 27,000.00 0 00 1/6/70 -#33671 dated 1/3/69 23,000.00 Carrying value 23,000.00 0 00 1/13/10 -#33677 dated 1/11/69 27,000.00 Carrying value 27,000.00 0 00 2/10/70 -#33686 dated 2/9/69 25,000.00 I Carrying value 25,000.00 0 00 2/10/70 -#33685 dated 2/8/69 12,000.00 I Carrying value 12,000.00 0 00 2/17/70 -#33688 dated 2/17/69 28,000.00 Carrying value 28,000.00 0 00 2/17/70 -#33687 dated 2/14/69 39,000.00 Carrying value 39,000.00 -0 00 2/25/70 -#33690 dated 2/24/69 42,000.00 , Carrying value 42,000.00 0 00 2/25/70 -#33689 dated 2/22/69 221,000.00 Carrying value 221,000.00 0 00 7/2/70 -#2793 dated 7/1/69 210,000.00 Carrying value 210,000.00 0 00 1970 Apr.6 Proceeds redemption $32,000 Montgomery Ward Credit Corp.Paper at 100 (portion of proceeds applicable to 31,332.67principal) Carrying value 31,332.67 0 00 I 17 Proceeds sale $42,000 General Motors Acceptance Corp.Short-Term Loan at 100 42,000.00 Carrying value 42,000.00 0 00 June 12 Proceeds sale $28,000 General Motors Acceptance Corp.Short-Term Loan at 100 28,000.00 Carrying value 28,000.00 0 00, ,Amounts forwarded $0 00 $831,278 16 -5- ..t. F.K.FAWCETT l TR.ZA REV."'z Amounts forwarded $0 00 $831,278 16 1970 JUly 1 Proceeds withdrawal Pittsburgh National Bank savings account #2161 $99,390.51 Carrying value 99,390.51 0 00 2 Proceeds redemption $19,000 Bonds United I states Savings Series H at 100 19,000.00 Carrying value 19,000.00 0 00 7 Proceeds sale $59,000 General Motors Acceptance Corp.Short-Term Loan at 100 59,000.00I I Carrying value 59,000.00 0 00 I 13 Proceeds sale $310,000 Ford Motor Credit Co.Short-Term Loan at 100 310,000.00 Carrying value 310,000.00 0 00 0 00 1 Miscellaneous 1969 Nov.25 Treasurer of the United States - Social Security lump-sum death benefit 25,00 I $831,533 16 Amount transferred from Principal-Realty for investment 40,120 00 I J I $871,653 16I, -6- ~I .' • F.K.FAWCETT TR.2A REV.D-eZ DISBURSEMENTS Nov.6 1969 Aug.6 Sept.19 22 Oct.15 ·21 23 6 13 14 25 25 26 35 00 35 00 35 00 3 00 5 00 3 00 16 50 24 50 1 00 14 00 2 00 14 00 125 00 2 00 2 00 3,000 00 7,500 00 21 00 $ 31.81 81.76 14.59 16.57 Martin,Zewe and Fergus - Attorney's fee Harold V.Fergus,Sr.- Attorney's fee Kelly's Delivery Service - Hauling wooden boxes of records Expenses re maintenance and preservation of property situate 689 East Beau Street, East Washington Borough,Pa.- Columbia Gas of Pa.- Gas service -paid 9/17/6'9 to 6/30/70 $ West Penn Power Col - Electric service -paid 9/17/69 to 6/26/70 Citizens Water Co.- Water service -paid 10/23/69 to 6/19/70 Bell Telephone Co.- Service -paid 11/7/69 Administrative Expenses Russell Marino,Register of Wills - Letters testamentary,codicils and renunciation Russell Marino,Register of Wills - 1 short certificate Washington County Reports - Advertising letters testamentary Russell Marino,Register of Wills - 2 short certificates Observer Publishing Co.- Advertising letters testamentary Gailey B.Wilson and Son - Fee for appraising household goods Russell Marino,Register of Wills - 2 short certificates Commonwealth of Pennsylvania - 2 death certificates A.T.King - Fee for appraising jewelry Russell Marino,Register of Wills - 3 short certificates Russell Marino,Register of Wills - 1 certified copy of will Pittsburgh National Bank - Appraisal charges re the following: Lot #688 E.Beau Street Rear #689 E.Beau Street Lot #689 E.Beau Street Russell Marino,Register of Wills -3 short certificates 22 16 27 1970 Jan. Apr., Amounts forwarded $144.73 $10,838 00 -7- • F.K.FAWCETr TR-2A REV....2 Amounts forwarded $144.73 $10,838 00 I I Washington-East Washington Joint Authority - Sewage service -paid 12/18/69 and 6/19/70 9.62 John P.Wege - Premiums for vacancy permit and fire insurance -paid 10/17/69 to 5/20/70 256.00 Liability insurance premium 7/26/69 to 11/20/72 -paid 62.0011/13/69 to 5/5/70 Ross J.Herron - Mowing vacant lot -paid 7/17/70 10.00 William H.Weirich - Cleaning house and hauling rubbish -paid 9/17/69 and 9/18/69 242.50 John E.Craig - Grass cuttin~and burning - 109.60paid9/19/9 to 1/8/70 McKean Plumbing and Heating Supply ,Co.- Winterizing house,draining radiators,restoring heat and repairing gas lines -paid 10/29/69 to 5/8/70 192.82 Observer Publishing Co.- Advertising property for sale -I paid ll/5/69 to 12/10/69 134.73 1,162 00 1970 July 23 Russell Marino,Register of Wills - Filing this account 28 00 $12,028 00 Preferred Debts 1969 Aug.25 Piatt Funeral Home Funeral expenses $5,156 52 25 Ambulance and Chair Service - Ambulance service 35 00 Sept.2 Annex Pharmacy Prescriptions 7 01 12 Ashmore's Flower Shop - Funeral flowers 15 90 1970 May 11 S.White's Sons - Completion of inscription on grave marker 32 50 5.246 93 Amount forwarded $17,274 93 -8- 'f,, F.K.FAWCETT TR-ZA REV."'z Amount forwarded $17,274 93 other Debts 1969 7/29/69 $6 36Aug.25 Columbia Gas of Pa.Service to 25 West Penn Power Co.Service to 7/21/69 9 81 25 Ross J.Herron - Mowing 2 vacant lots for JUly 1969 15 00 Sept.12 John C.Craig Yard work 3 20 12 Washington-East washin~ton Joint Authority Sewer service to 6/2 /69 14 72 , Oct.27 Internal Revenue Service - Social Security tax on household employees - 6/30/69 $23.60Periodending Interest 0.35 23.95 34Periodending9/30/69 10.52 47 Dec.1 Union Drilling,Inc.- Amount due for decedent's 1/16 interest in Hinkle 200-UC Well 2,lf.31 31 1970 Jan.5 Fairman Drilling Co.- 1/16 share of costs of drilling Clair K. Read Well #3 2,192 38 , 5 Martin,Zewe and Fergus - IServicesasattorneyspriortodeath2,000 00 Apr.13 Internal Revenue Service - 1969 income tax on capital gains 10 51 14 Internal Revenue Service - Balance 1969 federal income tax 13,532 70 I June 9 Hazlett A.and Mary Ellen Cochran - Pro-rata share 1970 taxes on property . rear 689 East Beau St.and lot at 689 East Beau st.,East Washington,Pa., allowed purchaser at settlement 270 63 20,521 09 Other Taxes 1969 Oct.15 Russell Matino,Register of Wills - -On account Pennsylvania transfer inheritance tax - 15%of $20,000.00 3,000.00 Less 5%discount 150.00 $2,850 00 15 Russell Marino,Register of Wills - On account Pennsylvania transfer inheritance tax - 6%of $125,000.00 7,500.00 Less 5%discount 375.00 7.125 00 9.975 00 $47,771 02 i I ,-9- :,., •.- F.K.FAWCETT TPl.2A REV•...2 SCHEDULE B INCOME -PERSONALTY RECEIPTS Interest -Bonds United States Savings Series H $19,000 -to 7/1/70 $832 20 Montgomery Ward Credit Corp.Paper 667$32,000 -1/5/70 to 4/6/70 33 General Motors Acceptance Corp. Short-Term Loan ,$42,000 -4/10/70 to 4/17/70 61 45 28,000 -4/17/70 to 6/12/70 335 58 59,000 -6/12/70 to 7/7/70 317 71 Ford Motor Credit Co.Short-Term Loan $310,000 -7/3/70 to 7/13/70 659 40 $.2,873 67 , Interest -Savings Account Pittsburgh National Bank 4,226To6/30/70 23 )Interest -Certificates of Deposits Pittsburgh National Bank,5% $34,000 -12/30/68 to 12/30/69 $1,700 00 27,000 -1/4/69 to 1/4/70 1,350 00 23,000 -1/3/69 to 1/3/70 1,150 00 27,000 -1/11/69 to 1/11/70 1,350 00 25,000 -2/9/69 to 2/9/70 1,250 00 12,000 -2/8/69 to 2/8/70 600 00 28,000 -2/17/69 to 2/17/70 1,400 00 39,000 -2/14/69 to 2/14/70 1,950 00 42,000 -2/24/69 to 2/24/70 2,100 00 221,000 -2/22/69 to 2/22/70 11,050 00 Pittsburgh National Bank,6-1/4% $210,000 -7/1/69 to 7/1/70 13.125 00 37,025 00 ! Assets Purchased 1970 Apr.15 $30,000 United States Treasury Bills $28,681 00 July 14 $20,000 United States Treasury Bills 19.414 61 $48,095 61 Cash disbursed to purchase above assets 48.095 61 0 00 $44,124 90 Amount transferred from Income-Realty 9,525 18 -10-$53,650 08 .<:' •• F.K.FAWCETT TIt-Z"MEV....z DISBURSEMENTS 1970 Apr.13 Internal Revenue Service - 1969 income tax on capital gains $59 04 Pittsburgh National Bank - 2,647Executor's compensation 49 t 2,706 53 .I I . -Il- I ~. -.- F.K.FAWCETT • TR.2A REV....2 SCHEDULE C I 1 I PRINCIPAL -REALTYI RECEIPTS Inventory filed ~46,200 00 DISBURSEMENTS Loss on Sale of Assets 1970 June 9 Proceeds sale property Rear 689 East Beau Street and lot at 689 Beau Street,East Washington Borough,Pa.,sold to Hazlett A.and Mary Ellen Cochran - Cash $42,500.00 Less Pennsylvania transfer tax $425.00 . East Washington trans- fer tax 425.00 Bennett Real Estate Agency - Broker's commission 1,530.00 2,380.00 Net proceeds 40,120.00 )-. Carrying value 42,500.00 $2,38b 00 Amount transferred to Principal-Personalty 40,120 00 $42,500 00 , I I -12- :f,• • F.K.FAWCETT • TR.2A REV....2 SCHEDULE D INCOME -REALTY RECEIPTS Weir Walker - Gas sales less royalty fr.om various wells -Aug.1969 to March 1970 $128 11 Fairman Drilling Co.- Gas sales from various wells -Aug.1969 to May 1970 4,032 87 Union Drilling,Inc.-Net proceeds from sale of gas from ~arious wells -Aug.1969 to June 1970 8,099 92 . O'Eberly,Agent - Net proceeds from sale of gas from various wells for year of 1969 872 97 Emporium Trust Co.,Agent for Fairman " Drilling Co.,- Net proceeds from sale of gas from various wells -Nov.1969 to Apr.1970 77 74 $13,211 61 DISBURSEMENTS I 1970 Jan.15 O'Eberly,Agent - Plugging expenses on account of various wells $80.73 Losses for year of 1969 on various wells 1.73 $82 46 June 25 Emporium Trust Co.,Agent for-Fairman Drilling Co.- Operating expenses on various wells for March,April and May 1970 1 40 -, July 6 Fairman Drilling Co.- Operating expenses on various wells for May 1970 13 86 Union Drilling,Inc.- Operating expenses on various wells from April 1970 to June 1970 -paid 5/12/70 to 7/3/70 381 84 Pittsburgh National Bank - $Executor's compensation 792 69 1,272 25 Amount transferred to Income-Personalty for investment 9,525 18 -13-$10,797 43 , j ,·t". ------------------ •'. F.K.FAWCETT • TR.2A RltV....2 I EXHIBIT NO.1 I PRINCIPAL -PERSONALTYI To:Marian E.Powelson - Household goods,equipment and ~clothing -delivered 10/28/69 8,008 50 J , HTP:rw -14- .,~.. • COMMONWEALTH OF PENNSYLVANIA COUNTY OF WASHINGTON SS '. • MICHAEL BEIERLEIN,the above named accountant,being dUly sworn according to law,deposes and says that letters testamentary were granted to him and to Pittsburgh National Bank and Harold V.Fergus,Jr.and advertised more than six months prior to the filing hereof;that the disbursements shown in the account have been made to the parties entitled thereto;that the account as stated is true and correct as he verily believes. Sworn and subscribed before me this ;(1b4 day of 1970 tI C~~f)l!=nAr-d-L Notary Public CASIMIR D.KNODLE,Notary Public WASHINGTON,PA:WASHINGTON COUNTY My Commissign Expires Feb.10,1973 COMMONWEALTH OF PENNSYLVANIA COUNTY OF WASHINGTON SS HAROLD V.FERGUS,JR.,the above named accountant, being dUly sworn according to law,deposes and says that letters testamentary were granted to him and to Pittsburgh National Bank and Michael Beierlein and advertised more than six months prior to the filing hereof;that the disbursements shown in the account have been made to the parties entitled thereto;that the account as stated is true and correct as he verily believes. Sworn and subscribed before me 1910 Notary Public CASIMIR D.KNODLE.Notary Public WASHINGrO;~.PA.WASHINGTON COUNTY My Commission Expireii Feb.10.1973 R C C-39 (5-68) COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SUMMARY Estate of FAWCETT,F. (Last Name)(First Name) K. (Initial) DATE OF DEATH 7-26-69 FILE NO.63-69-902 REPORT OF INHERITANCE TAX APPRAISER I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of Washington Pennsylvania,do respectfully report that I have appraised the real and personal property as reported in the foregoing return at the values set forth opposite each item in the last column to the right in Sc dules "A","B", "C",and "E". Da ted:_--'9oL:-=...1.....7.L..:-=-7.L..:O!l!.--_ REPORT OF THE REGISTER OF WILLS I,the undersigned duly elected Register of Wills in and for County,Pennsylvania,do respect- fully report that I have allowed deductions in the amounts claimed by deponent,except as to those items where a greater or lesser amount is set forth in the last column to the right in Schedule "F",which greater or lesser amount represents the sum allowed as a deduction. Dated:_ REGISTER OF WILLS INVENTORY Real Property (Schedule A) Personal Property (Schedule B) Transfers (Schedule C) Joint-Held Property (Schedule E) TOTAL GROSS ASSETS Less Debts and Deductions (SCHEDULE F) CLEAR VALUE OF ESTATE Valuation of life estates or VALUE AS REPORTED $46 200 00 A-:tl ?'7A lh, 877.478 16 VALUE AS REAPPRAISED $-------+-- 877 478 16 annuities.. . . . . . . . . . . . . . . . . .$t= -----1 ESTATE TAX ASSESSMENTS $---J. FOR USE OF REGISTER ONLY Tax on $----------1--......... Tax on $----------1---->(,6%. Tax on $5% Taxon $.~ hX~$~ Exemptions * Total Estate--------4--_ TOTAL TAX COMPUTATION OF TAX $--------4-- $--------4-- $---------1--- $-------4--- $--------4-- $-----_---1._- (*)As evidenced by Charitable Exemption Certificates issued by the Secretary of Revenue. Less tax previously paid BALANCE Less 5%of tax if paid within 3 months after death :::::::::~t=== BALANCE OF INHERITANCE TAX DUE $t= Add interest at rate of 6%fro~ _____to $--------' AMOUNT OF ESTATE TAX ASSESSED $--------.,L- Estate tax paid $L-. BALANCE DUE $-~~ Add interest at rate of 6%from -------tto-----$-----~t=TOTAL TAX BALANCE $-------1. PAID $....1 \ FOR USE OF REGISTER ONLY ADJUSTMENTS NOTE:Where subsequent adjustments are made to the above computation of tax by the Register of Wills,for proper reason, same should be noted below,with short explanation. Will (...No.AdmImstration IN THE Year . MATTER OF THE APPRAISEMENT OF THE ESTATE OF ...F •..K ..FAWCETT .. Deceased Late of .....W.J~ASHINO''l'ON.-- County of .WASHINGTON. Commonwealth of Pennsylvania REPORT AND APPRAISAL e R CC-81 (2-64) e COMMONWEALTH OF PENNSYL vtaA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION NOTICE OF FILING OF APPRAISEMENT IN YOUR REPLY PLEADE REP'IER TO 37-245-3 MICHAEL BEIRERLEIN,HAROLD y.FERGUS,JR.f",PITTSBIIRGHN NATIONAL BANK (Executor ~XX~K~XK) In Re:Estate 0 f __-,F=-:...--=..oK.........,.""'F-"'A....W.."C~E....T...T"'--___ ____W;.;.;;A;;;.;.S:..:H~I;;.:;N.;,;:G:..::T:..::O..::.;N:..__County -FHe No.63-6 9-902 You are hereby notified that the original appraisement in the estate of F.K.Fawcett has been filed in the office of the Register of Wills qf Washington County on September 17 ,191Q...Said appraisement reflects'the following valuations: Re alEst ate _-'-__-.",.~4~6~,..e:2uoOuO"-l.L.:l0"-l0~-- Personal Property-.._8~3=1~,~2w7~8~.~1~6~·___ Transfers -='=-..,._~--- Total ..,....:::;8......7......7+,.....4....7....8........]....6 ___ As to such tax that is paid within three months from date of death,a five (5%)percent discount is allowable.As to any tax that remains unpaid after one year from date of death,interest at the rate of six (6%)percent per annum is charged. Any party in interest who is aggrieved by an appraisement may appeal therefrom as provided by law. Date _--:.S...::.e...cp....:;:t....:;:e;;::m:.:::..b:.:::..e=-r.....;1=.7.:...z...t ....:1:::.;9::;..7:...;O~_ Title W.R.CHANEY Ell£lUJUf DATE OF DEATH:July 26,1969 Note:This is not a bill. AMONWEALTH OF PENNSYLVAri DEPARTMENT OF REVENUE HARRISBURG (File-in ~plie8te) IN YOUR REPLY PLEASE REFER TO John tiilliamD forWILLIAMS.BRANDAMORE Director Bureau of County Collections Department of Revenue Finance Building Harrisburg,Pennsylvania Dear Sir: Re:Estate of ,.K.FAWCETT Date of Death July 26.1969 County of t1ASBINGTON State File No.63.69-902 Pursuant to the memorandum of February 25,1958,concerning valuation of closely held business interests,I herewith request your advice concerning the value of the following: A.Corporations NAME OF CORPORATION BUREAU USE ONLY TYPE OF NO.OF INVENTORIED VALUE SUGGESTED VALUE SHARES SHARES UNIT TOTAL UNIT TOTAL 1. 2. 3. /? JjlttJj(j ~v ~J("JPENNMANUFACTURINGCORP.OF Can.745 IJ9J IJl1tJ.oa l!fAa...,'.v,,, B.Non-Corporate Interest NAME OF BUSINESS ORGANIZATION 1. 2. 3. Remarks: TYPE OF BOOK BUS.ORG.VALUE INVENTORIED VALUE SUGGESTED VALUE Enclosed is the available financial data for all requests under "B"I above appraising any of the above described assets Form RCe -47 I DiRECTOR I~".'"-.---a...iift:WIiZ .Ji (PARTIAL ONLY)e INVENTORY of all real and personal estate of f .•...K•...f.~w.~.~.tJ;deceased, late of 6S.7...Eas.t..Beau..Street ..~~.~.~.Bhi&~L ~~~!:..~~.~~.~.~.~.~?~City Ward ........................................................................Borough To\\'Ilship.Pennsylvania. PERSONAL ESTATE SCHEDULE 745 Shares Penn Manufacturing Corporation of Washington,Pa.,Capital 2 Shares George Washington Hotel Corporation, Capital,at $10. United States Treasury Savings Series "H" Issed 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,.:/133687,dated 2/14/69 and due 2/14/70 with 5%interest Certificate of deposit,1133685,.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 Mellon National Bank &Trust Company Washington Office Checking Account No.217-0433 $LOO 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 1~88.6{~ • 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 SCm;nULE 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 St~eet)East Washington Borough, Washington County,Pa. MEMORANDUM OF REAL ESTATE OUTSIDE THE COM}10ffivEALTH OF PENNSYLVANIA NONE $42,500.00 3,700.00 $46,200.00 AFlFIDAVIT OF EXECUTOR OR ADMINISTRATOR STATE OF PENNSYLVANIA l COUNTY OF ALLEGHENY ~SS.: ;?rI~-Ad6nnistrator fI'.t4+z.~, PITTSBURGH NATIONAL BANK Executors ~xkch~~ ~~deceased, and.appraisement of the real (S I ~.(IJ A /I)'Af:fS %...l.ee President/'~{~.I.Jl . Sworn and subs ribed before me ) 2!Lday of 1912 ) (5)J2J .~ Notary Public this Personally before me,~he undersigned a~thority•.a Nota:r:Y.Public:in and forsaidCountyandState,appeared Charles E.Enlow J Assl.stant Vl.ce PreSluent.Plttsburgh National Bank,Hichael Beierlein and Harold V.Fergus,Jr. who,being duly sworn according to law,depose and say that 1'1ichael Beierlein and Haro.ld V.Fergus,Jr.•are _t_h_e _ of the estate of F.K.Fawcett that the foregoing·schedules constitute a complete inventory and personal estate of __F_.~K_._F_a_\_~_e_t_t__~__~__~~_ deceased,except real estate outside the Commonwealth of Pennsylvania,that the figures opposite each item of real and personal estate in the foregoing schedulds are determined and stated by the undersigned to be the fair ~alue of sa~d ,items as of the date of thedecedent's death.Plttsburgh Natl.onai Bank BY:.~~~ --.....! ,'-~ I~:n c::.;>rn:.v .:..-(f)G")c:: ::r::-<.n c:::::,---(f)(n i·~~:-+J:,Z --!0'"";,-,.')~~..t.;,..m:, G)n1 f-'-, C.;':)fiJi!0)::'C1 -{;::J .:;.H:~:CIl °0 ..::~-P;rl:::1 "'--r'J ~.:.-;:,:Cf;l (1):0:8 (:")__:r.•_.....'(Y);~'CI)o ~::tJ :O):LC\~!A :"''.----.·rv (,Q oarl•r..,....c)b.O 0 -0 ....-~0):•M ~.»0)0 tiO rl:cdIIIl..,o.)'H ~.c...o H rl;P-!0 ~0 -P;W 0:·Pi !=ql 01 ...ril 0):'.,cZE-4 0:;;..c:!0~:<;::-P;.pcd:.rO :$;b.Or;i1 en !Xi::rl 0:Cril:Q U):.r-!>.,:~:...c:~1 ,:cd t--:()') ~:::r::C\!i cd.Z .,;::~. !XiI ;>.:, :<1l ul ~.s::Ul ..0 :""<1l: 0 '"'...;<1l <li .....'0~&:<1l .....'0,r~<«( "\-"'lo..... "•e L IMPORTANT:This return must be completed in detail and filed in duplicate,with will attached,with the Rep;ister of 'Wills of the County where decedent resided;Return is due within one year after date of death,unless an extension is granted hy the Secretary of Revenue.(Section 703 of the Inheritance and Estate Tax Act of 1961.) .' ."Jrm RCC-33 RESIDENT DECEDENT ft:;$-t Cf-1($kee (PARTIAL ONLY) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS COUNTY OF HASIIINGTON .... "x ~..;:~!::;.~~.~~.~.:.~~..~E..~~~.~.~.E ~~}::::u~~::~' (State full name of decedent) WASHINGTON &&M~~~~~~Late of .....County County ofHASHINGl'Q~L Charles E.Enlmv,Assistant Vice President Pitt sburgh~Cl~~?J:lCl~....~~J:l~..?....~~c:l.1~E:!!..~~.~..~E.~.~.~.~.....?Il411?:J::9.Jq.Y..f~J;g~l;J Jr. Administrator of the estate of the above-named decedent being duly sworn,depose and say .......ExecutorS (Month) Name and address of attorney or} other authorized representative to . whom all correspondence should be mailed.. Decedent died .JULY 26 ...........•19 §.9..5 testate leaving a last will,copy of which i.hereto attached.} (Ilay)(Year)LiKeeXMiXe Pittsburgh National Bank "6SoiifhMaIri Streef;\-rashIrig"to-ri;"-Pa~"'15301 ..u •••••••u ••••••••••••• That as such ~~.~~~!.!.~~~.~."deponentSlsai:miIiar with the affairs of said estate andfthe property con- (Ex""ulor-MtMht&fr;K6t¥' stituting the assets thereof and their fair market value. That at the time of death there was no safe deposit box registered in decedent's individual name,or jointly with,or as agent o~'deputy of another,or in decedent's individual name.with right of access by another as agent or deputy,with the exception of the foHowing:- --_.-""-- NAME AND ADDRESS OF BANK OR OTHER INSTITUTION ~S SAYE DEPOSIT BOX RENTED RELATIONSHIP OF JOINT IN WHICH DECEDENT .RENTED A SAFE DEPOSIT BOX IN NAME OR NAMES OF HOLDERS TO DECEDENT."------ Hellon National Biiuk...A-Tr'lst-Compan:' I-lashington Office 1;'K k'"T.'f'C>r t- Pittsburgh National Bank -One Oliver Plaza Office l'K.Fa~vc ettL'•-- That the contents of said safe deposi t box or boxes are itemized under Schedules of this return,with the exception of the follOWing,for the reasons hereinafter set forth: That Schedule A attached hereto and made part hereof sets forth fullv and in detail all the real property in the Commonweal th of Pennsylvania of which decedent died haVing an interest therein.It also sets forth the mortgage encumbrances upon each parcel of real property at the date of death,giving the amount still due at death,name of mortgagee,date,rate of interest,and book and page of record thereof.It also sets forth in the columns provided therefore the assessed valuation of each of said parcels,the estimated market value thereof as of date of death of decedent. That Schedule B attached hereto and made part hereof sets forth fully and in detail all personal property wheresover situated owned by the decedent at the time of death;all moneys left by the decedent a t the Ume of death,whether in decedent's immediate possession,standing to decedent's credit in banks of deposl t,savings banks,trust companies,or other institutions,whether·indiVidually,or in trust for any other person or persons giving also separately the accrued interest thereon,if any,down tOi the last interest day prior to decedent's death in the case of savings banks,and to the date of decedent's death in all other cases;all bonds,postal saVings,treasury certificates or notes and other evidence of in- debtcqness of the United States to the decedent;all obligations,whether by statute or agreement they are designated as tax free,of the United States,or any state,or political subdivision thereo~or of any foreign country,which a.re o'/II1ed at the time of death;all wearing apparel,jewel"ry,silverware,pic- tures,books,works of art,household f'urni ture,horses,carriages,automobiles,boats,and any and all other personal chattels of whatsoever kind or nature,left by decedent,together wi th the fairly estimated market value thereof;all honds and mOl'tgHl!es held by decedent and of all claims due and owing decedent .dt tile time of'death,and all promissory notes or other instruments in writing for the payment of money of Which decedent died possesserl.,of whatsoever nature,With interest thereon,.if any,giving the face value and estimated fair market value thereof,and if such estimated fair market value be less than the face value,it sets forth briefly the reasons for such depreciation as to 'each .item;all moneys payable to the estate from life insurance pol.letes carried by decedent;/1.11 annuity and endowment contracts the procf~eds of'which were payable upon the death of the decedent;and all the corporate stocks and dividends due thereon and l.lnpal(\as of the date of death,bonds and accrued interest thereon to the date of dece- dent's death an(1 other investment securities owned by the decedent at the 'time of death,wit.h the market thereof'Ilt Stich time. ~......... ---------------:-------~----- .. In the ease of securities of close or family corporations,the values reported are as far as possible substantiated by financial statements of the corporations,showing the asset~and liabilities thereof as of the date of death.The schedule also sets forth the interest of decedent at the time of death in any co-partnership or business,and in support of the value of such intr~rest there is annexed to said schednle,finnncial statements showing the assets and liahilities of said co-partnership or business. A copy of the co-partnership agreement,(if oral,a statement setting forth the nature of the agreement) together with a statement setting forth the character of the business,its locat:lon,and such other facts pertaining to the business as may be pertinent to a fair and jnst appraisal of the decedent's interest therein must be submitted.It should also set forth in itemized form,together w.!th the fair market value thereof,any other pr'operty owned or bequeathed by the decedent at the time of death. The SChedule C attached hereto and made part hereof sets forth a true answer to each inquiry contained therein anrl in the case of transfers ofproperty,real or'personal,within two yee.rs of decedent's death,in contemplation of decedent's death,or int.ended to take effect in possession or enjoyment at or after death,said schedule sets forth the na~ure and value of'such property,to whom transferl'ed,the relationship of the transferees to the decedent,the proporti.onate share received by each transferee and all other facts of a pertinent nature regarding said transfers.In the case of transfers intended to take effect in possession or enjoyment at or after rfeath,there is also attached :to the schedule a cony of the deed,trust agreement 01'oUler instrument creating the trust.Ther~is also set forth in said schedule a list of all property,real and.personal,with its value,whichpa~ses at decedent's deathlJy virtue of the exercise by decedent,either indiVidually,or jointly with another,or any powzr of appoint- ment vested in decedent,either individually or jointly,by the Will,deed,or other instrument of another, with a copy of the instrument creating such power attached to the schedule. That Schedule D attached hereto .and made part hereof sets forth the names and addresses of all persons beneficially interested in this estate at the time of decedent's death,the nature of their res- pective interests,their relationship,if any,to the decedent,together with the ages at the time of decedent's death of all minors.annuitants and beneficiaries for life ~nder decedent's Will.It also.. contains a statement shOWing which of the beneficiaries named in the decedent's will,if any,died prior to decedent,the dates.of their death,their issue,and the relationship of such issue to the beneficiary. That Schedule E attached hereto and made a part hereof sets forth all property,real and per- sonal,owned by the decedent jointly with another or others,including intangible,standing in the name of the decedent and others,plus the date and place of record of'instrwnents effect.ing the vesti tm'e of real estate and the date of acquisi tioD of personalty,plus the name,address and relationship,if any, of co-owners to the decedent. That Scf>edule F attached her.eto and made a part hereof sets forth fully and in detail all debts and deductions claimed for and on behalf of this decedent's estate,including funeral expenses paid; family exemption,where applicable;costs of administration of'this estate;counsel fees and fudiciary's commissions paid or to be paid;cost expended for burial trusts,tombstones'or gravemarkers,and reli- gious services,in consequence of the death of the decedent;debts and claims"owing and llnpairl at time of death;taxes accrued chargeable for period prior to decedent'5 death (except those ailowed under Section 651 of the Inheritance and Estate Tax Act);·together with a statement of collateral pledged for obliga- tions,if any.It is agreed that the fiduciary will present proof of said claimed obligations upon re- quest,that if the amount actually paid in settlement of any fee,commission or debt is less than the estimated amount claiming and allowed,that the same will be reported to the Register of Wills,and that the mnount of tax assessed can be.reassessed in accordance therewith. That the totals of the appropriate columns in Scherlules "A", "H", have been carried forward and properly registered in the Summary. Subscrib€dand sworn to before me this ?:..~. ......................................................day of ,19,7.0.. ,O~ nCR,"E",anrl "1""as directed therein, ~~~t~t~a~ AS,sistant Vice P!esident .-t:._ . NOTE:Before signing affidavit.make sure all blank spaces in the affidavit and schedules annexed are filled in wi.th details or the worrl "None",mill in case the assets include rare and unlisted securities, 'securities of close or family corporlltions or f.m interest in any co-partnersh:lp or business,that the data anll s1.n.tements requirerl umler the paragraph above relating to Schedule liB"are nttacher.\.Also make certrl1.n that column #1 :In the "Sunmlary"has been properly completed as above-r1il'ecterl. 11 I .,' RCC-34 (1-64)..a '"COMMONWEALTH OF PENNSYLVANI~ DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS TRANSFER INHERITANCE TAX RESIDENT DECEPENT , SCHEDULE "A" REAL PROPERTY Real property in Pennsylvania,with statement of mortgage encumbrances upon each parcel at death of dece- dent.Where property he~d as joint tenant or tenancy by entireties,report on Schedule liE".Property held by the decedent as tenant in common with another or others,should be identified as to quantum of interest and the estimated value should be that of the decedent's interest only. (3) DEPARTMEIH VALUATION CAUTION (Do not 'writo In this spoce) (2) ESTIMATED MARKET VA LUE (1 ) ASSESSED VALUE FOR YEAR OF DECEDENT'S DEATH The real 'property located In the Commonwealth of Pennsylvania should be described ,by lot and block number,street and street number,together with a general description of tne property,with a reference to the record of the conveyance by which ,the decedent took title;if a farm state number of a· cres;also statement of mortgage encumbrances upon each parcel at death o'f decedent.Taxes,assessments,accrued Interest on mortgages,etc.,are to be listed on Schedule "F"and must not be deducted from this schedule.~.::"':::':~':':":'~;':;';':":":';';:-;'-":'~~";';';;";''':-':';:''''~-~''''''-_---t------+------I'------ Irregular lot 66 x 200 x 83.98 x 52.55 x 50 x 150 knmm as 688 East Beau Street,East ~vashington Borough,Washington County,.Pa. Ij /CJ P I 0.5 7 -(p-'1-7 t!> 1.7319 acres of land,East Beau Steeet,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,Washington County,Pa. and Lot 50 x 150 known as 689 East Beau Street,East Washington Borough,Washington County,Pa. If1-J6"1J I {Ia D10-I'J JftD -s).{, I.nsert this total opposite "real property",Schedule"A"in the X X X X X "As Reported"column on the lost poge of this return. $46,200.00 Iltw__. ,.,RCC-35 rmfMONWEALTH OF PENN.SYLVANIA THANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "n" PERSONAL PROPERTY I NSTHUCTIONS:This Schedule must disclose all tangible and intangible personal property owned inrlividually by the decedent,at the time of his death.Property owned by the decedent jointly with another or others must be listed under Schedule "E".Inta;gible personal property,titled in the name of the decedent,but payable at death to another or others,including but not limited to P.O.D.U.S.SaVings Bonds and tenta- tive trust accounts,must be listed,despite the fact that they are not of the administered estate. Tangible personal property should be listed first (e.g.jewelry,wearing apparel,household goodS,and furnishings,books,paintings,automobiles,boats,etc.) Intangible personal property,such as bonds,treasury certificates,cash on hand and in bank,•stocks,'mortgages,notes,together with accrued interest or rlividends,salaries or wages,insurance pay-, able to the estate or firluciary in sairl capacity,partnership interests,interest in any undistributed estate of'or income from any property held in trust under the will or agreement of another,even though located outside of the State,at the time of death,should be listed in this schedule. I tern ITEM UNIT ESTIMATED DEPARTMENT VALUATION No.List and describe fully VALUE MARKET VALUE (Do not write in this space) As per Attached Schedule $831,278.16 . I,nsert this total opposite "Personal Property",Schcrlule "B"in X X $831,278.16 the "As Heportctl"column on the 1as t page 0 r thls r(~t.urn. ~hLh;=~ e INVENTORY of all real and personal estate of f..~..K,.:J.:?!~.c;.~tJ;deceased. late of 6.a7 Eas.t...Beall..Street..~~.~.~.StMeTL ~~~.~..~~~~~.~!l.l?~?~City Ward .......................................................................Borough Tov·:nship.Pennsylvania. PERSONAL ESTATE SCHEDULE 745 Shares Penn Manufacturing Corporation of ,.' Hashington,Pa.,Capital €}1It()OltJO~;A.tJ;'-' 2 Shares George Washington Hotel Corporation, Capital,at $10. United States Treasury Savings Series "H" Issed as follows: 4 -1,000.January 1967 5,000.January 1967 10,000.January 1967 d,;.9~(J(J<,."f $-..:;;:::0 .~=sf 20.00;JS;- w'1lJ. v/4,000.00~ 5,000.00 10,000.OOV I I'1 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,.#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 with 5%interest Certificate'6f 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 Mellon National Bank &Trust Company Washington Office Checking Account No.217-0433 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.24-4-967/+89 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 1 99,390.51 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 485.86')Mv-: 481 .90JrJli-l Emporium Trust Company 3/64 net income from Fairman Drilling Company Dollinger Well #2 to August,1969 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 ~1JV~ 11.90 721.37 3/64 net income from Fairman Drilling Company Hall Chase Hell 111 to Augus t 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 16.71 ~ ~ 8,008.50 Lf2.50---~ $831,278.16 RCC-36 comtO:\\\i~\LTIl 0'1.'PF~NSYLV'\NL\ TIL\N~FEI\INllElUTANCE TAX nE~lnF:;T DFCFnENT SCHEDULE "e" TRANSFEllS (1)Dirl rlecedent,within two years of death,make any transfer of any material part of his estate,without receiving a valuable and adequate cOllsilleration therefor?(Answer yes 01'no)See Below (2)Did rlecertent,within .two years of death,transfer property from himNelf to himself and another or others (inc1uding a spouse)in j oint ownership?(AnsweI'yes 0I'no)0 (3)If the answer to (1)or (2)above is ill the affirmative state: (a)Age of decedent at time of transfer _ (b)State of decedent's health at time of making the transfer.(Note 1). (c)Cause of decedent's death.(Note 1). (4)Did decedent,in his lifetime,make any transfer of property without receiving a valuable or artequate consideration therefor which was to tuke effect in possession or enjoyment at OJ'after his death'l (Answer yes or no)No (a)Was there any possibility that the property transferred might return to transferer or his estate or be subject to his power of disposition?(Answer yes or no),No (b)What was the tra!1sferee's age at time of decedent's death?_ (5)Did decedent in his lifetime make any transfer without receiving a valuable and adequate consideration therefor lmder which transferor expressly or impliedly reserves for his life or any period which does not in fact end before his death: (a)The possession or enjoyment of or the right to income from the property transferred? (Answer yes or no)__N_o _ (b)The right to rtesignate the persons who shall possess or enjoy the pr'~perty transferred or income therefrom?(Answer yes or no)No (n)If the answer to (5)(b)above is in the affirmative,state whether the right was reserved in decedent alone or others . _ (7)Did (lecedent in his lifetime make a transfer,the consideration for which was transferee's pr"omise to pay income to or for the benefit of care of transferor?(Answer yes or no)No (8)Did decedent,at any time,.transfer property,the beneficial enjoyment of which was subject to Change, because of a reserveci power to al tel',amend,or revoke,or which c01l1d revert to rlecedent lmder terms of transfer or by operation of law?(Answer yes or no)No (9)If the answer to (8)above is in the affirmative,was the power to alter,amend,or revoke the inter- est of the beneficiary reserved in the decedent alone or the decedent and others? (Answer yes or no)_ NOTE 1:The answers to these questions should be supportert by affidavi t by the attewling physician as well as 11 copy of the death certificate. NOTE 2:If answer to any of the above questions is yes,set forth below a description of the property transferred,it's fair market value at date of death,dates of transfers and to whom transferred,with relationship of transferees to decedent,if any.Submit copy of any trust (leed or instrument,if trans- fers are claimed to be non-taxable,also submi.t detailed statement·of facts'on which said claim is based. NOTE 3:List applicable property below in manner in which provirled in Schedules A,B,or E. ITEM DESCRIPTION Decedent made certian gifts within two years of death,which we believe to not be taxable,and \vhich will be set out fully on FinalRCC Form to be filed at a later date MARKET VALliE (Estimated)DEPT.VALUATION (Dept.Only) Insert this total opposite "'fransfers",Schedule "C"in the "As Il"ported"cnlumn on the last [In,.;"or tilts return. l1CC-38 e C(',M}.!l)NWF,\LTH ~W l'J;:NNSYLV:\NIA rnM.;~n~1l l~m:il1Ti\NCl·:TAX nrSlnENT nECEDENT SCHEDULE "E" JOINTLY OWNED PHOPEll'l'Y I:'i:5THlTTIOSS:Thts scherlule must disclose all property,real awl personal,owned by the (h~cerlcnt ,jointly with another or others,including intangibles,standing in the name of'the decedent and othe/'s.List n>al estate first,as entireties,or joint tenants,giving brief description,as indicated uncter Schedule ",\",plus the date and place-of record of instrulTIent effecting vestiture,but do not include entireties or Ollt of state real estate value in estate valuation column.Personal property should be listed as in Schedule "B",plus date of acquisi tion,and the name,address llnd relationship (if any)of co-owners to the decerlent. Description of P;operty,D~te of Acqulsit-ion,'Name-l Address and Relationship of Co-Owners,and Place ~ of'Record of Instrument,where Real Estate.l NONE uni t rper~;~-tage-I_Estat~T Value I Sllure Valuation x --"" DEPARTMENT CAUTION-Do In ThIs Value of Entire property VALUATION not Write Space. Value of Decedent's Interest , I II III !I Insert this total opposite "Jointly Owned Property",Schedule "E" in the nAs Repo rted"column on the last page of this return. _ua_ RCC-37 (12-63) C01IIl\lON\\"EALTll OF Pl·:NNS):'i'LANIA THANSFEI\INllEIUTANCE TAX RESIDENT DECEDENT SCHEDULE "D" BENEFICIAHIES .,. h -- RELATIONSHIP r i II BENEFICIARIES AND ADDRESSES (If step-children or SUHVIVED DATE INTEHEST OF&tate full names and addresses of all who illegitimate children I DECEDF:NT OF ,BENEFJCIAitY ave an interest,vested,contingent or other-are involved,set STATE YES iN ESTATE wIse,in estate)forth this facL)OR NO BIRTH -M,-'1rian E Pm'Jel~nn Daughter Yes I 6L6~gate?~nd _.___._ 1PoL..Wi 1mnnt"--+-.e.fu.i.ar~nder Trust;'" 15301 I -7- Washington,Pa.---.--'-._-- 2127/2,-1Ann$'Fr;pnd Yes Legill:ee and R.ot!2 tJe~t Alexander,Pa.15376 i Beneficiary under Trusti I Pittsburgh National Bank,Residue --- Michael Beierlein,and Harold_. v.Fergus,Jr.,Trustees under the \Ii 11 ::Inri r.nrii('i1~.L I - I II.I I I I -C-----J _. . t I --l j=[- Deponent further says that all the above-named beneficiaries are living at this time except below: - NAME DATE OF DEATH RESIDENCE - -- - ~(ATIER OF THE APPRAISE?<.,iENT OF THE ESTATE OF Will Administration !No. DI THE Year . .'. (Executor-Administrator must complete "As Reported",column #1.) Cl ...-J 'i:I :::0......(;)(;) 0 ~...~'"::l '"'"'"0......::l 'i:I...-J (;)::..... ~...0'"><'i:I "0~(;)0"...... .~0 ~ "0 '< tx1 (;)... '"~ ~'<~~(;) ..F,.....K•..FAWCE.'IT... Deceased e Late of ..687 EAST BEAU.STREET..EXTENTION EAST WASHINGTON REPORT AND APPRAISAL Commonwealth of Pennsylvania 'V'd "00 NO.iONII1S'YfA S71 ffA :10 :-13 J SfD:J IJONI~~'/;,',''nJSsnl:i WASHINGTON .. - ~:-.. ::>:~\l\:r.i":.~tJ~\:~- I)il s "":"-\~~:3 ........ '\-I()::;,I~:~~IIis''\.:~II ,()),:L0 'J=>:1-'0\'",'-..:::0;[\)f\)(;)-. '--.J 0 '5 .:::rno ...:.."~ :I-'0 ::s:0\0"-" ~--- enc: ~;:::>-:::0-.-.-.~W en en..,() ::r'::r';:rn~>:::::::--- ~.~~~~ ~~ ~ Co-:J~'-: f-~()) P0\ ~: ~. :'''-1 .~.~.~~ 1j ", CZ '!nrl 0/<1 S,,,,,?-'1 ''"'I(,...,...1 -..,..1 ")lid't".f.;O~ County of '--- r Fonn RCC-2 DEPARTMENT OF REVENUE BUREAU OF COUNTY "'!lGLL£(.}T10NS HARRISBURG.PENNA.17 127 OMMONWEALTH OF PENNSYLV_A RESIDENT INHERITANCE TAX APPRAISEMENT IDATEs...e.p.t.emb.e.r .l.7..J .l.9.7.Q . :=.:~:~~~~~:::~~~~: Whereas..F.~K..!F~w.~.~.t..t.late of ~..,W~.$h..i..ngt..Q.n.. in the County of W.a.s.hingt.o.n Commonwealth of Pennsylvania.having died on the z..6.t.h day of J.uly 19 6..9.seized and possessed of an estate b'ttl h .t T d th I f th C lth f P IsuJec0nenanceaxunereaws0eommonwea0ennsyvama; Therefore.I.................W..~..R..!......G.h~.p.J~y ........................................................................an appraiser duly appointed according to law. having been designated to make a fair and conscionable appraisement of the said estate.and to assess and fix the cash value of all annuities and life estates growing out of said estate.hereby file the following appraisement: In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after the expiration of any estate for Ufe or for years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer inheritance taxes at the lawful collateral rate on any such future interest. Unit Appraisement Description of Asset Values Made for In herllance Tax Purpoaes $ REALTY: See COny of ~t"'h"'~1l1e "A"at1-~t"'h",ti to annrai~46 20e 00 -'PERSONALTY: See copy of Schedule nBn attached to appraisment 831.278 16 I :.,,.i . ~ ,I I .Total 877.478 16 I Having been duly sworn according to law.I do hereby certify that the above appraisement is made in con- formity with law on this................................................day of ..............................................................................................................,.............................19 ........... ...................................................................................................................................................... Appraiser .............................................................................................................................................................. (l'Iumber and Street) ......................................................................................................................................,Penna. (Post Office) ... ......WASHINGTON County '" " RESIDENT INHERITANCE TAX APPRAISEMENT Estate of F.K.FAWCETT Deceased. Late of E.WASHINGTON Date of Death,J.':1.1y ?.~,J~§.~. Appraisemel!t Docket Vol.....37,. Page,Z.4S..~.3.No..J5..3..~.§.~.~..9..Q.7.. Filed ill Register's Office,..$~P.~.~:J3.,..J9.?.Q. Amount of tax due,$. DEPARTMENT OF REVENUE Received, Examined and Approved,. Wrote abo.ut Appra-isement, Appeal f"om Appraisement,. Entered and charged,. .' -.' ''''' ,..... -..J -> ". ,. ~ -- RCC-39 (5-68) e..'e.• COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SUMMARY Estate of Fawcett (Last Name) F.K. (First Name)(Initial) DATE OF DEATH_...:....7-_2--.,;6_-_69-=---_FILE NO.63-69-902 REPORT OF INHERITANCE TAX APPRAISER I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of_....:~i.:.::a~s::.th"-=in=gt:>.=o::.n~_ Pennsylvania,do respectfully report that I have appraised the real and personal property as reported in the foregoing return at the values set forth opposite each item in the last column to the right in Schedules "A","B","C",and "E". Dated:----,ilbll...-y.l~3-!!!!..,7f..l..OL-------!AJ.R~TO>--LINHERITANCETAAPPRAiS~ SUPPLEMENTAL REPORT OF THE REGISTER OF WILLS I,the undersigned duly elected Register of Wills in and for County,Pennsylvania,do respect- fully report that I have allowed deductions in the amounts claimed by deponent,except as to those items where a greater or lesser amount is set forth in the last column to the right in Schedule "F",which greater or lesser amount represents the sum allowed as a deduction. Dated:_ REGISTER OF WILLS INVENTORY Real Property (Schedule A) Personal Property (Schedule B) Transfers (Schedule C) Joint -Held Property (Schedule E) TOTAL GROSS ASSETS Less Debts and Deductions (SCHEDULE F) CLEAR VALUE OF ESTATE Valuation of life estates or VALUE AS REPORTED VALUE AS APPRAISED $$--------1-- VALUE AS REAPPRAISED $-------+-- FOR USE OF REGISTER ONLY Tax on $-1__2% Taxon$@ Tax on $5% Tuoo$lK Tax on $5% Exemptions========I==Total Estate -4-__ TOTAL TAX COMPUTATION OF TAX $---------4-- $---------4-- $---------4-- $---------4-- $--------4--- $-----_--1._- (*)As evidenced by Charitable Exemption Certificates issued by the Secretary of Revenue. Less tax previously paid BALANCE Less 5%of tax if paid within 3 months after death :::::::::~t== BALANCE OF INHERITANCE TAX DUE $t= Add interest at rate of 6%from_____to $----J . AMOUNT OF ESTATE TAX ASSESSED $-----1- Estate tax paid $l- BALANCE DUE $---_~I ___ Add interest at rate of 6%from t= ------ttIO-----$-------1' TOTAL TAX BALANCE $------< PAID $--J FOR USE OF REGISTER ONLY ADJUSTMENTS NOTE:Where subsequent adjustments are made to the above computation of tax by the Register of Wills,for proper reason, same should be noted below,with short explanation. Will .t No. Administration ~ IN THE Year . • MATTER OF THE APPRAISEMENT OF THE ESTATE OF ..f ..K.•..:FAvre.ETT... Deceased Late of ....E;A$TJ'lA.$I:UNG'rON County of . ...\vASHHGTON .. Commonwealth of Pennsylvania REPORT AND APPRAISAL -- .~ • ~ RCC-Bl (2-64) e COMMONWEALTH OF PENNSYLVAil DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION IN YOUR REPLY PLEAGE REP'ER TO 37-245-3 NOTICE OF FILING OF APPRAISEMENT MICHAEL BEIERLEIN,HAROLD V.FERGUS JR.&PITTSBURGH NAT.BANK (Executor ~O In Re:Estate of__F~.K::.&.•.....:Fo:.:a::::.w""'c><.,:e:::..:t:::..:t"--_ ____i_·ra_s__h__i::.:n~gt~on~County - FHe No.63-69-902 You are hereby notified that the supplemental appraisement in the estate of_·__F~.,~K~._r~'a=w~c~e=t=tL____ has been filed in the office of the Register of Wills qf Washington County on November 13 ,19 70.Said appraisement reflects the following valuations: ~---------Personal propertY ~1~3~3~,,~1~~~1~•.~QQ~---Transfers I,;.:7-:'7~I;,::;3~3~OO _ TotaI -------..,.--5!0,474..00-__ As to such tax that is paid within three months from date of death,a five (5%)percent discount is allowable.As to any tax that remains unpaid after one year from date of deatn,interest at the rate of six (6%)percent per annum is charged. Any party in interest who is aggrieved by an appraisement may appeal therefrom as provided by law. W.R.Chaney,ChiefTitIe Signed --=W~,R~·~-=.;...~=-r-+,{9-&_J~ Appraiser Date __1_1_-_1..;...3_-7..;...0 _ DATE OF EJEATH:July 26,1969 Note:This is not a bill. ·7 Form RCC-33 RESIDENT DECEDENT ~.!!ffb]~]Bl~b COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS COUNTY OF WASHINGTON IMPORTANT:This return must be completed in detail and filed in duplicate,with will attached,with the· Register of .Wills of tne County where decedent resided;Return is due within one year after date of death,unless an extension is granted by the Secretary of Revenue.(Section 703 of the Inheritance and Estate Tax Act of 1961.) IN THE MATTER OF THE ESTATE OF }AFFIDAVIT OF -----.f·::~:=:i;-;;;;-;;d~;d;;;ii.·····························...........:~x Late of ,County . state of ~Jmn1'!Y~VaI1J.9:} ss: County of Washington We,Charles E.Enlow,Assistant Vice President, Pit t sburghN.c';tt.iQ.n..g..L :6..i;!J1k,.MiGh.g,.~1 B..e.i.!~J;:.le.in.,..~J),4 H9.J;::.Q14..V.~.o¥E:!:l::gtJ,§.";r.:r.:.~..................Executor S ,11 J t·1 11 r of the estate of the above-named decedent being duly sworn,depose and say Decedent dJed ............J.uly . (Month) Name and address of attorney or} other authorized representative to whom all correspondence should be mailed. ·(i;;;.;7.6 '19..('y~{,{:estate ~eaVing a last will,copy of which is hereto attached.} .Pit:t§P:tJr.gh N.9.tJ.Qn9.1:6.9.nk . 6 SOtlthM~in.S t:t'eec,W9.shing1::.Qn,f?~..J?~QJ. That as such ~~~.~.~~9.E.~deponent is familiar with the affairs of said estate and the property con- (Ex"c"tor'~~~"X!I'J stituting the assets thereof and their fair market value. That at the time of death there was no safe deposit box registered in decedent's individual name,or jointly with,or as agent or deputy of another,or in decedent's individual name,with right of access by another as agent or deputy,with the exception of the following:- NAME AND ADDRESS OF BANK OR OTHER INSTITUTION THIS SAFE DEPosiT BOX RENTED RELATIONSHIP OF JOINT IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX IN NAME OR NAMES OF HOLDERS TO DECEDENT "SEE ORIGINAL" That the contents of said safe deposit box or boxes are itemized under Schedules of this return,with the exception of the following,for the reasons hereinafter set forth: That Schedule A attached hereto and made part hereof sets forth fullv and in detail all the real property in the Commonwealth of Pennsylvania of which decedent died having an interest therein.It also sets forth the mortgage encumbrances upon each parcel of real property at the date of death,giving the amount still due at death,name of mortgagee,date,rate of interest,and book and page of record thereof.It also sets forth in the columns provided therefore the assessed valuation of each of said parcels,the estimated market value thereof as of date of death of decedent. -'.\IThatScheduleBattachedheretoandmadeparthereofsetsforthfullyandinqetaUall personal.\,-property wheresover situated owned by the decedent at the time of death;all moneys left by the decedent at the time of death,whether in decedent's immediate possession,standing to decedent's credit in banks of deposit,savings banks,trust companies,or other institutions,whether indiVidually,or in trust for any other person or persons giving also separately the accrued interest thereon,if any,~own to the last interest day prior to decedent's death in the case of savings banks,and to the date ~f decedent's death in all other cases;all bonds,postal saVings,treasury certificates or notes'and other evidence of in- debtedness of the United States to the decedent;all obligations,whether by statute or agreement they are designated as tax free,of the United States,or any state,or political subdivision thereof,or.of any foreign country,which are owned at the time of death;all wearing apparel,jewelry,silverware,pic- tures,books,works of art,household furniture,horses,carriages,automobiles,boats,and any and all other personal chattels of whatsoever kind or nature,left by decedent,together with the fairly estimated market value thereof;all bonds and mortga~es held by decedent and of all claims due and owing decedent dt the time of death,and all promissory notes or other instr~ents.in writing for the payment of money of which decedent died possessed,of whatsoever nature,with interest thereon,if any,giving the face value and estimated fair market value thereof,and if.such estimated fair market value be less.than the face value,it sets forth briefly the reasons for such depreciation as to each item;all money's payable to the estate from life insurance policles carried by decedent;all annuity and endowment contracts the proceeds of which were payable upon the death of the decedent;and all the corporate stocks and dividends due thereon and unpaid as of the date of death,bonds and accrued interest thereon to the date of dece- dent's death and other investment securities owned by the decedent at the time of death,with the market value thereof at such time./ ..... In the case of securities of close or family corporations,the values reported.are as far as possible substantiated by financial statements of the corporations,showing the .assets and liabilities thereof as of the date of death.The schedule also sets forth the interest of decep.ent at the time of death in any co-partnership or business,and in"support of the value of such interest there is annexed to said schedule,financial statements showing the assets and liabilities of said co-partnership or business. A copy of the co-partnership agreement,(if oral,a statement setting forth the nature of the agreement) together with a statement setting forth the character of the business,its location,and such other facts pertaining to the business as maybe pertinent to a fair and just appraisal of the decedent's interest therein must be submitted.It should also set forth in itemized form,together with the fair market value thereof,any other property owned or bequeathed by the decedent at the time of death... The Schedule C attached hereto and made part hereof sets forth a true answer to each inquiry contained therein and in the case of transfers ofproperty,real or persoilal,within two years of decedent's death,in contemplation of decedent's death,or intended to take effect in possession or enjoyment at or after death,said schedule sets forth the nat~re and value of such property,to whom transferred,the relationship of the transferees to the decedent,the proportionate share received by each transferee and all other facts of'a pertinent nature regarding said transfers.In the case of transfers intended to take effect in possession or enjoyment at or after death,there is also attached to the schedule a co~y of the deed,trust agreement or other instrument creating the trust.Ther~is also set forth in said schedule a list of all property,real and personal,with its value,which passes at decedent's death by virtue of the exercise by decedent,either indiVidually,or jointly with another,or any power of appoint- ment vested in decedent,either indiVidually or jointly,by the Will,deed,or other instrument of another, with a copy of the instrumen~creating such power attached to the schedule. That Schedule D attached hereto and made part hereof sets forth the names and addresses of all persons beneficially interested in this estate at the time of decedent's death,the nature of their res- pective interests,their relationship,if any,to the decedent,together with the ages at the time of decedent's death of all minors,annuitants and beneficiaries for life under decedent's Will.It also contains a statement shOWing which of the beneficiaries named in the decedent's will,if any,died prior to decedent,the dates of their death,their issue,andthe relationship of such issue to the beneficiary. That Schedule E attached hereto and made a part hereof sets forth all property,real and per- sona.!,owned by the decedent jointly with another or others,including intangible,standing in the name of the decedent and others,plus the date and place of record of instruments effecting the vestiture of real estate and the date of acquisition of personalty,plus the name,address and relationship,if any, of co-owners to the decedent. That Schedule F attached hereto and made a part hereof sets forth fully and in detail all debts and deductions claimed for and on behalf of this decedent's estate,including funeralexpenses.paid; family exemption,where applicable;costs of administration of this estate;counsel fees and fudiciary's commissions paid or to be paid;cost expended for burial trusts,tombstones or gravemarkers,and reli- gious services,in consequence of the death of'the decedent;debts and claims OWing and unpaid at time of death;taxes accrued chargeable for period prior to decedent's death (except those allowed under Section 651 of the Inheritance and Estate Tax Act);together with a statement of collateral pledged for obliga- tions,if any.It is agreed that the fiduciary will present proof of said claimed obligations upon re- quest,that if the amount actually paid in settlement of any fee,commission or debt is less than the estimated amount claiming and allowed,that the same will be reported to the Register of Wills,and that the amount of tax assessed can be reassessed in accordance therewith. That the totals of the appropriate columns in Schedules "A","B","C","E",and "F"as directed therein, have been carried forward and properly registered in the Summa Subscribed and sworn to before me this .. ......_.__,..1l?_f!t:day of Qc;c:hb"'Y:_19_20.~__~__...:......__________ a~.;~~.:N·"of"ot:a··ry·p/·U~·,I:·C;··~·~·····_·§··§Qg~~;ii;::-il;b;:f---~-------- W..~'W..hi,,,,,Co Po ~c.j V l'~slli':'l!~~~,.._!~~~~¥~.~a,,~~_l~.~O'~__ My Commission &pires AU9u~l:197"t((City or Town and State) NOTE:Before signing affidavit make sure all blank spaces in the affidavit and schedules annexed are filled in with details or the word "None",and in case the assets include rare and unlisted securities, securities of close or family corporations or an interest in any co-partnership or business,that the data and statements required under the paragraph above relating to Schedule "B"are attached.Also make certain that column #1 in the "Summary"has been properly completed as above-directed. RCC-34 (1-64)•a COMMONWEAi..TH OF .PENNSYLVANI~ DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE IIA" REAL PROPERTY Real property in Pennsylvania,with statement of mortgage encumbrances upon each parcel at death of dece- dent.Where property held as joint tenant or tenancy by entireties,report on Schedule "E".Property held by the decedent as tenant in common with another or others,should be identified as to quantum of interest and the estimated value should be that of the decedent's interest only. The real property located In the Commonwealth of Pennsylvania should be (1)(2)(3) described by lot and block number,street and strt1,'1;r number,together wi th DEPARTMENTageneraldescriptionoftheproperty,with a reference to the record of the ASSESSED VALUE VALUATION conveyance by which the decedent took title;if Q farm state i1umber of 0-FOR YEAR OF ESTIMATED CAUTIONcres;also stotement of mortgage encumbrances upon each parcel at death DECEDENT'S MARKET VALUE (Do not writeofdecedent.Taxes,assessments,accrued interest on mortgages,etc.,ore DEATH In this space)to be listed on Schedule "F"and must not be deducted from this schedule.e~__ "SEE ORIGINAL" -- Insert this total opposite "real property",Schedule "A"in the X X X X X "As Reported"column on the last page of this return. RCC-35 e COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "B" PERSONAL PROPERTY INSTRUCTIONS:This Schedule must disclose all tangible and intangible personal property owned indiVidually by the decedent,at the time of his death.Property owned by the decedent jointly with another or others must be listed under Schedule "E".Intangible personal property,titled in the name of the decedent,but payable at death to another or others,including but not limited to P.O.D.U.S.SaVings Bonds and tenta- tive trust accounts,must be listed,despite the fact that they are not of the administered estate. Tangible personal property should be listed first (e.g.jewelry,wearing apparel,household goods,and fUrnishings,books,paintings,automobiles,boats,etc.) Intangible personal property,such as bonds,treasury certificates,cash on hand and in bank, stocks,mortgages,notes,together with accrued interest or dividends,salaries or wages,insurance pay- able to the estate or fiduciary in said capacity,partnership interests,interest in anyundistributed estate of or income from any property held in trust under the will or agreement of another,even though located outside of the State,at the time of death,should be listed in this schedule. Item ITEM UNIT ESTIMATED DEPARTMENT VALUATION No.List and describe fUlly VALUE MARKEl'VALUE (Do not write in this space) (As per Attached Schedule)$333,341.00 333.g t.J '.00 . Insert this total opposite "Personal Property",Schedule "B"in X X 2/~>'~)?fJ /.cb .the "As Reported"column on the last page of this return.$333,341.00 r of all real and personal estate of g.!!~.~..X.0.Wg~~.T.'f deceased, 687 East Beau Street Extention .late of J~tK~fu.Ea.s.t...Uash.iugtQJ)City \Vard .......................................................................Borough Township,Pennsylvania. ~ERSONAL ESTATE SCHEDULE 745 Shares Penn Manufacturing Corporation of Washihgton Pa.,Capital (Increase in carrying value from $1.00 to Value as of 7/26/69,Date of Death) .046875 Working Interest -Dollinger Well #2 Benezette ~~p.Elk County,Pa • •046875 Working Interest -Hall Chase.Well #1 Benezette "'~vp~"Elk County,'Pa. .0625 Harking Interest -Green Glen #1 Sylvania Brady ~vp Clearfield County,Pa. .0625 Working Interest -,~.Plymire Hell In Armstrong Twp Indiana Co.,Pa. .0625 '>larking Interest -H.L.Gernandt Well III \\1alter Stark Farm Grant ~vp.Indiana County,Pa. .0625 Harking Interest -Hm'lard Well In Gibson ~vp. Cameron County,Pa • •125 Harking Interest -Anna Kuhn Well 111 S Huntington T~vp. Westmoreland Co.,Pa. .0625 Harking Interest -Clair Reade Hells fH-2-3 Gaskill ~vp.Jefferson Co.Pa. .25 Harking Interest - G Goroncy Wells N Bethlehem ~vp.Hashington Co.Pa .25 Working Interest - D M Phillips Well #1 N Bethlehem ~vp .Westmoreland Co.Pa .25 Working Interest - D M Phillips Well #2 N Bethlehem Twp.Washington.Co.Pa • •25 "Jorking Interest - D M Phillips Hell 413 N Bethlehem ~'lP.Hashington Co.Pa •25 Working Interest - H C GoodHin Hell N Bethlehem ~vp Washington Co.Pa • •25 Horking Interest -\>/C Dunn Hell N Bethlehem ~vp. Washington Co.Pa • •25 Working Interest -Tomasic Well N Bethlehem ~vp. Washington Co.Pa .0625 Working Interest -B L Marteney 1.Jell Ifl-147C Union District Barbour Co.H Va • •0625 Harking Interest - A Clark Hell 111-176 C Court House Dist Lewis Co.W.Va • •0625 Working Interest - M0 Smith Hell In-28 E Hackers Creek Dist Lewis Co.H.Va • •0625 Working Interest - F A Clark Well 111-95 E Skin Creek Dist LCHis Co.W.Va. 297,999.00 150.00 250.00 24·0.00 600.00 2,700.00 800.00 7,000.00 3,000.00 1.00 1.00 1.00 1.00 (. 1.00 1.00 1.00 1.00 750.00 1.60.00 1,000.00 • F.K.FAWCETT PAGE 2 .0625 \-lorking Interest-M R Clark Hen 111-87 E Skin Creek Dist Lm-lis Co W.Va.400.00 •• ·0625 i-lorking Interest-R N Gay Hell 111-113 E Skin Creek Dist Lewis Co.,W.Va • •0625 Working Interest-F.R.Hardman Well 1I1-77E Skin Dist Lewis Co.W.Va • •0625 Working InterestH.F.Hawkins Well #1-106 ESkin Dist Lewis Co.W.Va. .0625 Working Interest-C W Hinzman Well #1-134 E.Skin Dist Lewis Co.W.Va • •0625 Horking Interest-M E L Larkin ~Jell 111-137 E -Skin Dist Lewis Co.W.Va. .0625 Horking Interest,...E S Lm.,son Hell 111-88 ESkin Dist Le'oJis Co.W.Va. .0625 Working Interest-E S ·Lawson Well 111-100 ESkin Dist Lewis Co.W.Va. .0625 Harking Interest_B NcNemar Hell 111-80 ESkin Dist Lewis Co.W.Va. .0625 Harking Interest..;.A.J.Reeder ~Jell Ifl-46-E Skin,' Dist Lewis Co;W.Va. .0625 Harking I~terest..,.E M Roach ~Jell 111-127 ESkin Dist Lewis County,W.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 al ivell 111-175 C.Skin Dist Lewis Cou~ty,W.Va. .0625 iJorking Interest -Union Drlg Co.Well 111-142 E Skin Dist Le,;ds Co.W.Va. .0625 Working Interest - L A Clark Well #1-165 C Banks Dist Upshur Co.W.Va. .0~25 'vorking Interest -i\l H AspimoJall Jr.Well 111-151 C &112-154 C Meade Dist Upshur County,W.Va. .0625 Working Interest - R Farnsworth Well 111-164 C Meade Dist Upshur County,W.Va. .0625 Horking Interest - J C McCoy Well 111-161 C Meade Dist Upshur County W.Va. .0625 Working Interest - R A Horgan Well In-196 E Heade Dist Upshur Co.W.Va • •0625 ,vorki.ng Interest -H C Potter iJell :tn-l70 C Meade Dist Upshur Co.W.Va. .0625 Working Interest B H Reed ive11 111-180 'C Heade Dist Upshur Co.W.Va • •0625 Working Interest - B Riffle i-lell In-174 C MeadeDistUpshurCo.W.Va • • 200.00 ~oo.oo 500.00 375.00 150.00 200.00 200.00 300.00 1,200.00 120.00 900.00 900.00 60.00 825.00 1,000.00 LOO 600.00 900.00 1,300.00 750.00 850.00 • F.K.FA~~CETT .0625 Working Interest - S St.Clair Well #1-159 E Meade Dist Upshur Co.W.Va. PAGE 3 l.00 .0625 Harking Interest -S Murphy Hell Itl-143 C Union Dist Upshur Co.W.Va. .0625 Working Interest -N B Booth Well #1-13 U C & #2-14 U C WarFen'Dist Upshur Co.W.Va. .0625 Working Interest - H A Casto Well #1-30 C Warren Dist Supshur Co.W.Va. .0625 Working Interest - H A Casto Hell #1-22 C & 2-51 C Warren Dist Upshur Co.W.Va. .0625 J"orldl1g ,Interest -.H.A.Casto.HeLl Itl-66 C l~arren Dist Upshur Co.W.Va. .0625 Working Interest - H A Casto Well #1-67 C Warren Dist Upshur Co.W.Va. .0625 Harking Interest -H.A.Casto Hell in-83 C Harren Dist Upshur Co.W.Va. .0625 Working Interest -J L Dawson Hell #1-21 C Harren Dist Upshur Co.H.Va. .0625 Harking Interest -N Mick \~ell Itl-25 C &1f2-ll8 C .Warren Dist Upshur Co.W.Va. .0625 Harking Interest -WWWarner Well #1-32 C Warren Dist Upshur Co.W.Va. .0625 Harking Interest - C WReeder Hell #3-153E Courthouse District Lewis Co.West Virginia .0625 Harking Interest -S A Lane\vell II1-l69E Meade District Upslur County,H.Va. .0625 Harking Interest-DoyHelmich Hell 111-198 UC Washington District Upslur County,I·Jest.Virginia .0625 Working Interest -Basil &Chas Hiwcle Well #1-200UC-Washington District Upslur County, Hest Virginia .0625 Harking Interest -Ishmael V.Hull Hell 111-53E Skin District Le~vis County West Virginia .0625 \"'orking Interest -F.C.Mc Nemar Hell 111-63E Skin Creek District Lewis County,West Virginia .0625 Working Interest -F.A.Clark Well ffl-76E Skin Creek District Levlis County West Virginia .125 Working Interest -F.S.Riffle Well In-{}c \~arren District Upslur County West Virginia "~25 lfurking Interest -J.S.Lane Hell #1-374 5C Banks District Upslur County,Hest Virginia .0625 Working Interest -Major L or Brent W.Hinkle \~ell Ifl-TR2-9UC Harren District Upslur County VJest Virginia 75.00 1.00 225.00 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 50.00 1.00 1.00 1.00 -& F.K.FA~~CETT ~----------------------------------. PAGE 4 IL .0625 Harking Interest -George Anglin Hell tn-llUC Warren District Upslur County West Virginia .0625 Harking'Interest-W0 Hinkle Hell :fI:l-12UC Warren District Upslur County,West Virginia .0625 Horking Interest - MA Taylor Well 1f1-15E Skin Creek District Lewis County,West Virginia .0625 Harking Interest -EdHard C Hereley \.;rell 111- 129UC Warren District Upslur County,West Virginia Horking Interest 15 Hells Fayette Co.Pa.and 1 Hell Garrett Co Maryland $ 1.00 1.00 1.00 200.00 1 /l'OO .00 333,%1.00 --,~"_...---~_..I RCC-36 COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE-TAX RESIDENT DECEDENT SCHEDULE "c" TR.ANSFEII.S (1)Did decedent,within two years of death,make any transfer of any material part of his estate,without receiving a valuable and adequate consideration therefor?(Answer yes or no)Yes (2)Did decedent,within two years of death,transfer property from himself to himself and another or others (including a spouse)in joint ownership?(Answer yes or no)No (3)If the answer to (1)or (2)above is in the affirmative state: (a)Age of decedent at time of transfer _....B'-lJ6U-.__ (b)State of decedent's heal th at time of making the transfer.(Note 1). (c)Cause of decedent's death.(Note 1). (4)Did decedent,in his lifetime,make any transfer of property without receiving a valuable or adequate consideration therefor which was to take effect in possession or enjoyment at or after his death? (Answer yes or no)No (a)Was there any possibility th~t the property transferred might return to transferer or his estate or be subject to his power of disposition?(Answer yes or no)No (b)What was the transferee's age at time of decedent's death?__ (5)Did decedent in his lifetime make any transfer without receiving a valuable and adequate consideration therefor under which transferor expressly or impliedly reserves for his life or any period which does not in fact end before his death: (a)The possession or enjoyment of or the right to income from the property transferred? (Answer yes or no)No (b)The right to designate the persons who shall possess or enjoy the property transferred or income therefrom?(Answer yes or no)No (6)If the answer to (5)(b)above is in the affirmative,state whether the right was reserved in decedent alone or 0 thers ----:_ (7)Did decedent in his lifetime make a transfer,the consideration for which was transferee's promise to pay income to or for the benefit of care of transferor?(Answer yes or no)No (8)Did decedent,at any time,transfer property,the beneficial enjoyment of which was subject to Change, because of a reserved power to alter,amend,or revoke,or which could revert to decedent under terms of transfer or by operation of law?(Answer yes or no)No (9)If the answer to (8)above is in the affirmative,was the power to alter,amend,or revoke the inter- est of the beneficiary reserved in the decedent alone or the decedent and others? (Answer yes or no)_ NOTE 1:The answers to these questions should be supported by affidavit by the attending physician as well as a copy of the death cer-tificate. NOTE 2:If answer to any of the -above questions is yes,set forth below a description of the property transferred,it's fair market value at date of death,dates of transfers and to whom transferred,with relationship of transferees to decedent,if any.Submit copy of any trust deed or instrument,if trans- fers are claimed to be non-taxable,also submit detailed statement of facts on which said claim is based. NOTE 3:List applicable property below in manner in which provided in Schedules A,B,or E. ITEM DESCRIPTION Cash Gifts of Decedent as follows: Mrs.Ann Shuman R.D.112 West Alexander,Pa.15376 Cash-Paid various dates 1968 Cash-Paid 7/1/68 Cash-Paid 6/30/69 Daun and Donna Mounts,Jointly R.D.iff West Alexander,Pa.15376 Cash -Paid 1/10/69 $8,133.00 100,000.00 37,500.00 31,500.00 $177 ,133.00 MARKET VALVE (Estimated) I ~'1 133,06( DEPT.VALUATION (Dept.Only) Accountants are of the 0p1n10n that these transfers were not mad~in contemplation of death and are,therefore,not taxable,for the ollowing reaspns: The decedent was in good health at the time he w~s murdered He was enamored with Mrs.Ann"'Shuman,the principal recipient ~nd was contemplating marriage and believed that he was urthering his lifetime happiness by making these gifts and would eventu~lly accomplis~his intentions and would live with the recipient and her family.~e was lonely and was hopefully expecting lifetime contentment.>' Insert this total opposite "Transfers",Schedule "C"in the "As Reported"column on the I ast page of this return. (p 3-r;,t:(-Cf<:J // SUPPLENENTAL-------------INVENTORY ; of all real and personal estate of x!!~.~..X.~Hg§J'.~deceased, 687 East Beau Street Extention .. late of :~tXfl.~tK E~.s.t...Hash.ingtQJl City Ward .......................................................................Borough :ToV't'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 Hell 112 Benezette ~vp.Elk County,Pa • •046875 Working Interest -Hall Chase.Well #1 Benezette "l1vp .""Elk County,'Pa. .0625 Horking Interest -Green Glen 111 Sylvania Brady Twp Clearfield County,Pa. .0625 Working Interest -W.Plymire Well #1 Armstrong Twp Indiana Co.,Pa • •0625 Working Interest -H.L.Gernandt Well #1 Walter Stark Farm Grant Tvlp.Indiana County,Pa. .0625 Working Interest -Howard Hell 111 Gibson ~vp. Cameron County,Pa • •125 Horking Interest -Anna Kuhn Well 1n S Huntington T,vp. Westmoreland Co.,Pa. .0625 Working Interest -Clair Reade Wells #1-2-3 Gaskill ~vp.Jefferson Co.Pa • •25 Horking Interest - G Goroncy I~ells N Bethlehem ~vp.Hashington Co.Pa .25 Horking Interest - D M Phillips Well #1 N Bethlehem ~vp.Westmoreland Co.Pa .25 Working Interest - D M Phillips Well #2 N Bethlehem Twp.Hashington.Co.Pa • •25 I'lorking Interest - D M Phillips Hell 1f3 N Bethlehem Twp.Washington Co.Pa .25 Working Interest - H C Good'vin Well N Bethlehem ~vp Ivashington Co.Pa • •25 \-lorking Interest -IV C Dunn Well N Bethlehem ~vp. Washington Co.Pa • •25 Horking Interest -Tomasic Well N Bethlehem Twp. Washington Co.Pa .0625 Wo~king Interest - B L Marteney Well #1-147C Union District Barbour Co.WVa. "1 .0625 Working Interest - A Clark \-lell #1-176 C Court House Dist Lewis Co.W.Va • •0625 Working Interest - M0 Smith Hell #1-28 E Hackers Creek Dist Lewis Co.W.Va • •0625 Working Interest - F A Clark Well #1-95 E Skin Creek Dist Lewis Co.W.Va. 297,999.00 150.00 250.00 240.00 600.00 2,700.00 800.00 7,000.00 3,000.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 750.00 160.00 1,000.00 11 • ,, F.K.FAWCETT PAGE 2 .0625 Working Interest-M R Clark Well #1-87 E Skin Creek Dist Le\vis Co W.Va.400.00 11.- .0625 Working Interest-R N Gay Well #1-113 E Skin Creek Dist Lewis Co.,W.Va • •0625 Working Interest-F.R.Hardman Well #1-77E Skin Dist Lewis Co.W.Va. .0625 Working InterestH.F.Hawkins Well 111-106 ESkin Dist Lewis Co.W.Va • •0625 Working Interest-C WHinzman Hell Ifl-134 E.Skin Dist Lewis Co.W.Va • •0625 Harking Int.erest-M E L Larkin Well 111-137 E -·Skin'Dist-Le,ds Co.W.Va • •0625 Horking Interest-E S Lmvson \vell 111-88 ESkin Dist Le\.Jis Co.W.Va • •0625 Working Interest-E S ·Lawson W2ll #1-100 ESkin Dist Lewis Co.W.Va • •0625 Working Interest-B HcNemar Hell 111-80 ESkin Dist Lewis Co.W.Va. .0625 Working Interest-A.J.Reeder Well #1-46-E Skin:. Dist Lewis Co;W.Va. .0625 Working Interest".-E H Roach vJell 111-127 ESkin Dist Lewis qounty,W.Va. .0625 Working Interest -Stalnaker Funeral Parlor Well #1-43 E Skin Cre~k Dist Lewis County,W.Va. .0625 Harking Interest - H C Sununers et a1 Well 111-175•C.Skin Dist Lewis Cou~ty,W.Va. .0625 Working Interest -Union Dr1g Co.Well #1-142 E Skin Dist Lewis Co.W.Va. .0625 ~"orking Interest - L A Clark Well 111-165 C Banks Dist Upshur Co.W.Va • •0~25 Horking Interest -Iv H Aspim1811 Jr.Well 111-151 C &#2-154 C Heade Dist Upshur County,W.Va. .0625 Ivorking Interest - R Farnsworth Hell 111-164 C Meade Dist Upshur County,H.Va. .0625 Working Interest -J C McCoy Hell 111-161 C Heade Dist Upshur County W.Va. .0625 Working Interest - R A Horgan Ivell 112-196 E Heade Dist Upshur Co.W.Va. .0625 Working Interest - MC Potter Well #1-170 C Meade Dist Upshur Co.W.Va • •0625 Working Interest B M Reed Well #1-180 C Meade Dist Upshur Co.H.Va • •0625 Horking Interest - B Riffle \v'ell 111-17l,.C HeadeDistUpshurCo.W.Va. • 200.00 100.00 500.00 375.00 150.00 200.00 200.00 300.00 1,200.00 120.00 900.00 900.00 60.00 825.00 1,000.00 LOO 600.00 900.00 750.00 850.00 ...~. F.K.FAWCETT PAGE 3 .0625 Working Interest - S St.Clair Well #1-159 E Meade Dist Upshur Co.W.Va.1.00 .0625 Horking Interest - S Murphy Well 1/:1-143 C Union Dist Upshur Co.W.Va • •0625 Working Interest - N B Booth Well #1-13 U C & #2-14 U CWar~en Dist Upshur Co.W.Va. .0625 Working Interest -H A Casto Well #1-30 C Warren Dist Supshur Co.H.Va. .0625 Working Interest -H A Casto Well #1-22 C & 2-51 C Harren Dist Upshur Co.H.Va. .•0625HQrking .Interest -HA .Casto WeLl 111-66 C Harren Dist Upshur Co.H.Va. .0625 Working Interest - H A Casto Well #1-67 C Warren Dist Upshur Co.W.Va. .0625 Working Interest -H.A.Casto Well #1-83 C Warren Dist Upshur Co.W.Va • •0625 Horking Interest -J L Dawson Well #1-21 C Warren Dist Upshur Co.H.Va. .0625 Working Interest - N Mick Well #1-25 C &#2-118 C Warren Dist Upshur Co.H.Va. .0625 Working Interest - WWWarner Well #1-32 C Warren Dist Upshur Co.W.Va • •0625 Working Interest - C WReeder Well #3-l53E Courthouse District Lewis Co.West Virginia .0625 Horking Interest - S A Lane Well 11l-169E Meade District Upslur County,W.Va. .0625 Working Interest-DoyHelmich Hell Ifl-198 UC Hashington District Upslur County,Hest.Virginia .0625 Working Interest -Basil &Chas Hinkle Well #1-200UC-Washington District Upslur County, Hest Virginia .0625 Horking Interest -Ishmael V.Hull Hell 11l-53E Skin District Le\\lis County Hest Virginia .0625 Working Interest -F.C.Mc Nemar Well #1-63E Skin Creek District Lewis County,West Virginia .0625 Working Interest -F.A.Clark Well #1-76E Skin Creek District Lewis County West Virginia .125 Working Interest -F.S.Riffle \~ell Ifl-l~C \varren District Upslur County West Virginia .125 Horking Interest -J.S.Lane Hell 111-374 5C\ Banks District Upslur County,West Virginia .0625 Working Interest -Major L or Brent W.Hinkle \vell Itl-TR2-9UC \varren District Upslur County West Virginia 75.00 1.00 225.00 80.00 300.00 225.00 10.00 90.00 500.00 80.00 300.00 300.00 l~50.00 1,500.00 60.00 1,000.00 50.00 1.00 1.00 1.00 F.K.FAWCETT PAGE 4 .0625 Working Interest -George Anglin Well #l-llUC Warren District Ups1ur County West Virginia .0625 Horking Interest·-W0 Hinkle Hell 1f:1-12UC Harren District Ups1ur County,West Virginia .0625 Working Interest - MA Taylor Well #l~15E Skin Creek District Lewis County,West Virginia .0625 Horking Interest -Edward C Wereley '-lell 1F1- 129UC Warren District UpslurCounty,West Virginia Horking Interest 15 Hells Fayette Co.Pat and 1 Hell Garrett Co Maryland $ 1.00 1.00 1.00 200.00 1,400.00 333,3tj.1 .00 ·" "SEE ORIGINAL" "SEE ORIGINAL" REAL ESTATE SCHEDULE REAL ESTATE IN PENNSYLVANIA MEMORANDUM OF REAL ESTATE OUTSIDE THE CONMONHEALTH OF PENNSYLVANIA Iti._.L AFFIDAVlT OF EXECUTOR OR ADMINiSTRATOR \. STATE OF PENNSYLVANIA l . COUNTY OF ALLEGHENY ~SS.• Personally before me,the undersigned authority,a Notary Public in and for said County and State,appeared Charles E.Enlo~~,Assistant Vice President,Pittsburgh National Bank,Michael Beierlein and Harold V Fergus.Jr. PITTSBURGH NATIONAL BANK E~c~orro~~ _________________deceased, and appraisement of the real Executor s <Y.!XY..¥d~jJ~ 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 FVH~ett that the foregoing schedules constitute a complete inventory and personal estate of F.K.Fawcett deceased,except real estate outside tqe Commonwealth of Pennsylvania,that the figures opposite eacl;,item of real and personal estate in the foregoing schedules are determined and stated by the undersigned to be the fair value of said items as of the date of the decedent's death.PITTSBURGH NATIONAL BANKBy:-'-_ Assistant Vice PresidentSwornandsubscribedbeforeme) this day of 19 )--) ) Notary Public ~ ~ .. oh...I oc...·-!__J eo"(:--, ';'j i"~ -.;:} ....,,~,._{ ~ o t.,.,:(..v: .j.) ·-...(\).i c2i~,.i-ti··(f:)l~.j.)Q ;~~.(I)m:1 "!Lf'\:(I):(\)m:~p:bO :. l'd (\)~:.~"p;;;rl r:J..:..._f:i1:rl : ':J Ii:t:0 :"::0 ~:"bi:>!..c:-l?: :-}.)bO:A:::l t:::H 0 .,:;:0:(I).t:p::,¢Il:<t::t--«l 1 ~(\J ~ ••0••0:::· . .:~: :4>ui o s::::CIl:J..Q). '1j :0 M Q)Q)....'t:l~&<~ ::::;:0 l>fil ;0 G0 G'":)c:-r-__(l) ::(I)(:",~--</fT'I 7)fil r- --j ;:r r-a-~0"""-'Jc;,_-;::,._o "_...):i===; {)r-;:..::;;..en "-" 1~ . Ii:t ~P:1o~<t:Ii:t. ~ ~o ~~ &1 HI~ <t:lr 81.~ZIO P:11~IE-t P:1\Z'HI~I~~I>PIZ(1)1 I-i ·o····o o 'o •:~:tU0')"bJ) rf d 'H Il4o .. ,..e AFFIDA\Tr OF EXECUTOR OR ADMINISTRATOR STATE OF PENNSYLVANIA !SS.·COUNTY OF ALLEGHENY . Personally before me,the undersigned authority,a Notary Public in and for said ,County and State,appeared Charles E,Enlmv.Assis tant Vice President,Pittsburgh National Bank,Hichael Beierlein and Harold V Fergus,Jr, who,being duly sworn according to law,depose and say that PITTSBURGH NATIONAL BNiK Hichael Be;erlein and Harold V,Fergus.Jr,are the Executor rorX~:i@.~ of the estate of F.K raw'eU ",.deceased, that the foregoing schedules constitute a complete inventory and appraisement of the :eal and personal estate of F.K.Fawcett 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 decedent1s death. Sworn and subscribed before me ) this ·'U.(!1:£lday of 0(.-/'<;;)I~,(>/·19'70)q/('.-:-J/:::J ) ,/L<.i.,'V\::'{'~·(Q_~-;1<c/i.1""'>.f·')-'I 1Not~ry CHARLOTTE L YOUNG,Notary Pl.Iblic Washington,WIlSl,ingfon Co..Pa. My Commission Expires August 3.197'LI '. "..,-_..... ,..,, c)r-. ~o ~ ·,··..·,· ~ ~ ....:II<l;l~!~ f:-il~ 1:1:GI.u ZIO lQ ~I ~~I~0 f:-i ~IZ rxl f:-i E-t r:Lt ....:II ES 0 Poil~U2 ~. r.l ~."- Poil> . ~ PIZ (/)1 ~ ~ 2:::8 }>r1'1 ~ (D C)c::=r:-(()._._en ,"/",2~.~:-- C'.'\\ -i /_:.r1 ~ _-=-...c:'-_..,.,Ji •.'''. n ~.:.-"o :.=-::~ r---_'.~,4$'-~ lJIO ):;>(j) .. _-1 C,::; c:::) ~") ~...~.t -"'.) ..;)'1 ~ .~~,:.:.:~::i _r:"1 u"i v.1r , .. rdQ) ~ .--~'-. ;;~~.? Q),--.. "';".:Q):-:::--:-"+-~:H ~,:(/):.p Q ";';;(1)en':;0\tI\ •:(/):(!)rTf;-tp:bD ;•'r 0:Q)¢S.~:'~rlp..· :~:rl ;:~:o:'":;0 C :•b.:>:.r:.p:+>bD~g~ 0(/)1::~~<1;:r--OJ~(\J~,.::..;;.:.j Q)enl:l en ""'~• 0 "0Q).."0~<< ~,-"... ",.. Y' '.. ...-..e ...-.-..... .t....:"~:~k"'.;;",'·'.f;";;':('"";~~.,;,..i',,,'.,.~,:,,~;....;;:.~ e "",~">"..,ir~·..i..~",~.;"o.i ',""•'-,,'f:.·to '-\_.""',.;......"-;~.:"lo',>.,:/,..~,,,,~~~,~',.•'~'._........\ll.~~ t ..·~ ,.., ,- ReC-38 COMMONWEALTH O~PENNSYLVANIA THANSFER INHERITANCE TAX RF.SIDENT DECEDENT SCHEDULE "E" JOINTLY OWNED PROPERTY INSTRrCTIOKS:This schedule must disclose all property,real and personal,owned by the decedent ,jointly wi th another or others,including intangibles,standing in the name of the decedent and others.List real estate first,as entireties,or joint tenants,giving brief description,as indicated under Schedule "A",plus the date and place of record of instrument effecting vestiture,but do not include entireties or out of state real estate value in estate valuation column.Personal property should be listed as in. Schedule "B",plus date of acquisition,and the name,address and relationship (if any)of co-owners to the decedent. Description of Property,Date of Acquisition,Name I Address and Relationship of Co-Owners,and Place I of Record of Instrument,where Real ~state.! (SEE ORIGINAL) Unit Value percentage Share Estate Valuation DEPARTMENT VALUATION CAUTION-Do not Write In This Space. Value of Value of Entire Decedent's property Interest Insert this total opposite "Jointly Owned Property",Schedule -"E" in the "As Reported"column on the last page of this return. ... RCC-37 (12-63) COMMONWEALTH OF PENNSYYLANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "D" BENEFICIARIES - ( h BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED(If step-children or DATE INTEREST OFStatefullnamesandaddressesofallwhoillegitimatechildrenDECEDENTOFBENEFICIARY ave an interest,vested,contingent or other-are involved,set STATE YES IN ESTATE wise,in estate)forth this fact.)OR NO BIRTH "SEE ORIGINAL" . Deponent further says that all the above-named beneficiaries are living at this time except below: NAME DATE OF DEATH RESIDENCE ~IATTER OF THE APPRAISEMENT F.K.FAWGETT..D~ceased OF THE ESTATE OF -- (Executor-Administrator must complete "As Reported"column #l.) C1 c....~""d ~...o ...(1)(1)0 ~.~...E?..Vl ::I 1;;Vl Vl 0 ~rt>+>::s ""d......(1)e:......~o..::;;l 0>:'e~0 ""d ~cr"...... ~§0 ~'e tr1 CD (1)... Vl 0-........'<~'0....~t-! 0 '0CDt-! rt0..:: Year P.I<THE t No, Will Administration Late of .Q87~a...~t:E3~a..ll$t:r~~t .Extention East Washington Commonwealth of Pennsylvania SUP P L E MEN TAL-REPORT -;\N1)i\PPR7\ISAI:;"- County of ..Washington.. '.\f d .,O:J NCJ Qtn HSVA\ 5111111 .~O t\31Sif>Ji:l oN\ijV\';~11 :.:-:'s:n1:1 S I 'I;11 -,"l'"(I211La:H J,J~1.4 •r~"',---I I I•I'"l..-.l\J.:::1 ;,...... enc:~ ~>:.......:::c00-'"~.-...-..::n W en en ::T:r g.g..... :~q ~>; :,-",,"-' ~~'0~~~ W _:_W ;~II e~0~w..0'W~......~>-;j::-.,;j::-'g~~-l-'~b ...•..... 0 ~ 0 0 :::.. 0>~ 0 -OO~'0-OO-OO~ lh·~CJJ:\>-;";::'W 'J: -b.'J .tJ..c........luJ ~-,--,,"r-.:tv.'l'.~Ul ...~•2.II•:-<:..•."D &':--:::<.: 0 0 :::.. 0 DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG.PENNA.171 27 COUNTY ~Jashinit-Qn ::::. FILE NO...??:.??:.?.??.. Fonn RCC-2 'Ii ...;..OMMONWEALTH OF PENNSYLVeA RESIDENT INHERITANCE TAX APPRAISEMENT DATE November 13,1970 Whereas...f...!..K.~.f.g:~:!.~~.t.t.late of ~.~~.~~~~.b~.I.1&..t..<?r.l... in the County of W§..~hmgt.9.tL Commonwealth of Pennsylvania.having died on the ?qt..h day of ~.~...................................................19 ??.,seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore.I,~~.~..~g?~~.~;r.an appraiser duly appointed according to law. having been designated to make a fair and conscionable appraisement of the said estate,and to assess and fix the cash value of all annuities and life estates growing out of said estate,hereby file the following appraisement: In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after the expiration of any estate for Ufe or for years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer inheritance taxes at the lawful collateral rate on any such future interest. Unit AppraisementDescriptionofAssetValuesMadeforInheritance SUPPW1ENTAL Tax Purpol8S $ TRANSFER: See conv of S chedule ftC"attached to appraisement 177;133 00 PERSONAL: See CODY of Schedule "B"attached to appraisement 333,341 00 Total S10.1.71.00 I . ... . ..- Having been duly sworn according to law.I do hereby certify that the above appraisement is made in con- formity with law on this .j.J~day of :::..:~..~;..:..::::..:::::::::::::;a;:;..~~.~~~. ~'~""f Appraiser ~(Kl/lnber and Street) ...,~~Penna....lflPO&t OlD"e) V!~~h:i,J:lgt<:>IJ...County ~~~ RESIDENT INHERITANCE TAX APPRAISEMENT Estate of ...F"K.~f..awce.tt . Deceased. Late of Ea.s.t Washington .. Date of Death,'¥.~2.6~69 . Appraisemel!t Docket Vol.,37 . Page,2l.t5~3 No 63 69-~02 . Filed in Register's Office,.f'J:9.y..L1J.197Q .. Amount of tax due,$. DEPARTMENT OF REVENUE Received, Examined and Approved,. Wrote abo.ut Appraisement, Appeal j,.om Appraisement,. Entered and charged,. - ... :.... .'.' " ..lln In the matter of U:e Aucit of Account in F.K.Fawc}ett~·Estate or_'....:-I Deceased QInltt1tu.... . No..__9_O_2 _o_1:---:----...,19~A.A. '. _.,"'.".TO THE AtJDITIXG JUDG:8: 'f'~~ter ....::m~y---__appearim~~(~r_MUSil8.....r_i~o"'";n....-_..r.~......fb.LJwlJU:<e.J.l·..,;;S....~.LJb~,-~-l-S-o-·-·_k""'ti;.c.~,-·Wc.;..·-;;;.:n,-:·...::;·a;..;:s;;...·_'M~a;;;:r...::;i::..o::..n.:::·:....._._ 'E.Powelson,.claimant,ais legatee of the several slJmsof $100,000.60 and $10"000.0'0,bequeathed't'o her,.w'ith interest thereon at the maximum allowable by law~ -..,.. .. ,.'. ·.f&;;ut:···~~· _I_9_t_h_day.of Ju_l_y:;...·~,19~ N.B.~Co~;:Set shall.by sep:>.rate p'lper,prescnt a concise stalecent of e:l.cb clai::l,with sup;Jortin;C:l!cul:::.t:on oC :In)'intece.H cbi:nel!..Obj~ctio~s to 8:J.account "-5 mel!.sh:lll b~concise!)'st;lted in a siE;>:!.r:lte p:lper, CO:.lnc!l su;;·~s:i;:;p~o;Jer distribution sh:lIl m~a sep:lr:lteconcise st:lte, tne::lt in tC:lt re;:lrd. r ~I ,.1 BANK ~ e eSS JOSEPH W.LINN,Assistant Trust Officer of Pittsburgh A.<lb-.be-~? -J .-~~~77~~--.o- Register National Bank,the within named accuuntant,being dUly sworn according to law, COrvlMONWEALTH OF PENNSYLVANIA : COUNTY OF WASHING'IDN e : deposes and says that the foregoing account as stated is true and correct as he verily believes. Sworn and subscribed before me ) this rJf5 day of Ju Iv 19 72 / --------~-------~-------,----,~-~~----~--------ll ,.~ I~~ 'm----------=~~~~~------------~~-------------.1ii p it ..f, ~,I I.~ i j I 1'l1:t11, WASHINGTON COUNTY:SS I do certify that I have given legal notice to all persons concerned of the filing of the within account in the manner prescribed by Statute and Rule of Court,as evidenced by proofs thereof filed to No.',,37'7-331 this 1>{)L '"r of"iHlls .. \-)I.,. j,.-...... :; c ,'~i¥1'\ t.... .-,..I • t , \- .:~.., ,.. 'i f~ ·~1\''<) o fY)o r---1'::'----I l!\C\IC\I rllo(/.J fY) ::$L!"\;':> be r-I l:: Ct-t S-l cUoQ)+J cU;':> Ii-.Q)•.-\C •Q)l::;::lri'd S-l cU 0~S::+,>C)cU 00 r-I C) ...<J:; OOS::Q)tIl::>'M bO s::S-lO+'Q)S::O •P:;S-l r-I Q)Ct-t 0~cU r-I CY !Z~:;;;0 >,~u l::Q)Q)....0 s::s:::>(/.J.c+,~0Qfi;~s::.8 a ~~Oorl+J Q)o Q)00 <J:;r-I P:;~til Q)~~~E-i s::o 'MCt-t(/.J 0·..-1> 'd ~'rll::S-lt=lcUQ) r-l+' ..~~u ~·,--~.~8'M C) QO •..-I - •Q)Ct-t (J) cr.:Ct-tC oed I ,C:>::p~ J:Lls... /'0 ~~.'.~, i:\...'tj 0~Q)'rl C\I+'+'r---s::cU-~~I~~~ Q)•..-I ~Ct-t o,C;:o+JC) l::;::l ~ ;.:>00 'rl c)Ct-t~c) cU+-'o ~ +'C;::l•..-1 0'".c:u~+:lo·rl Q)s::~.c:+'("'d Q) l::..c;0c:r:+:l t)\. ~o ~ 8 ,.:si t:;:l •Z "'\0 ~~cr:--::>I IJiI <::l-JouHt--... U '7~t1l1;o i-ISr, <J:;0 ~;::> H Hl:2~~~E-ifiJ~g~~~~~>•~ te £),1 e'".U fC)';'1:,P-"t . •.,;)I\'H~U:,,"7'~"r ·l~.'~f\:r;/J-lI'"•til'~dl~~~o~UP:;8 H <CH~:r. ~ . Ii< . t>::: 88 fiJu:r:~ Qr.il 00r;1u r:5Ii<o ~ ES U)w '-J .o~ ;L. 01 0 ",,'il ~ ~I ~, \Y\ ~ [ ~I r ~ IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION ESTATE OF F.K.FAWCETT,DECEASED SECOND AND FINAL ACCOUNT OF .,<.. NO.80789-6 PITTSBURGH,PA. PllTSBURGH NRTIONRL BRNK MICHAEL BEIERLEIN AND HAROLD V.FERGUS,JR . EXECUTORS JULY 13,1972 SUMMARY SCHEDULE A PRINCIPAL -PERSONALTY Receipts Pages 7 to 10 $1,210,012.62 Amount transferred from Principal-Realty 5,580.00 $1,215,592 62 Disbursements Pages 11 and 12 133.810 13 Balance $1,081,782 49 SCHEDULE B INCOME -PERSONALTY Receipts Pages 13,14 &15 $179,078.80 Amount transferred from Income-Realty 2,414.18 $181,492 98 Disbursements Page 16 21.523 65 Balance 159,969 33 \SCHEDULE C PRINCIPAL -REALTY Receipts Page 17 $48,080 00 Disbursements Page 17 $42,500.00 Amount transferred to Principal-Personalty 5,580.00 48.080 00 I Balance 0100 SCHEDULE D INCOME -REALTY Receipts Page 18 $13,211 61 Disbursements Page 18 ..$10,797.43 Amount transferred to Income-Personalty 2,414.18 13.211 61 Balance 0 00 NET BALANCE $1,241,751 82 ::!\~-,.... e e' ,, ",, F.K.FAWCETT TR-2-A REV,9-62 THE BALANCE CONSISTS OF THE FOLLOWING: PRINCIPAL -PERSONALTY Stocks Penn Manufacturing Co. $745 shares Common 298,000 00 I Short Term Investments Ford Motor Credit Co.Short Term Loan $494,000 00 General Electric Co.Short Term Loan 127.000 00 621,000 00 I I Oil and Gas Interests 0.046875 working interest Dollinger Well #2,Benezette Town-ship,Elk County,Pa.$150 00 I 0.046875 working interest I Hall Chase Well #1,Benezette Town- ship,Elk County,Pa.250 00 0.0625 worki~interest Green Glen 1 Sylvania,Brady Town- ship,Clearfield County,Pa.240 00 0.0625 working interestW.Plymire Well #1,Armstrong Town- ship,Indiana County,Pa.600 00 0.0625 working interest H.L.Gernandt Well #1,Walter Stark Farm,Grant Township,Indiana County, Pa.2,700 00 0.0625 working interest IHowardWell#1,Gibson Township, Cameron County,Pa.800 00 0.125 working interest Anna Kuhn Well #1,S.Huntington Township,Westmoreland County,Pa.7,000 00 0.0625 working interest Clair Read Wells #1-2-3,Gaskill Township,Jefferson County,Pa.3,000 00 0.0625 working interest A.Clark Well #1-176 C,Court House District,Lewis County,W.Va.750 00 -2- TR-2-A REV,9-621 • F.K.FAWCETT II 0.0625 working interest M.o.Smith Well #1-28 E,Hackers Creek District,Lewis County,W.Va.$ 0.0625 working interest F.A.Clark Well #1-95 E,Skin Creek District,Lewis County,W.Va. 0.0625 working interest M.R.Clark Well #1-87 E,Skin Creek District,Lewis County,W.Va. 0.0625 working interest R.N.Gay Well #1-113 E,Skin Creek District,Lewis County,W.Va. 0.0625 working interest F.R.Hardman Well #1-77E,Skin Creek District,Lewis County,W.Va. 0.0625 working interest H.F.Hawkins Well #1-106E,Skin Creek District,Lewis County,W.Va. 0.0625 working interest C.W.Hinzman Well #1-134E,Skin Creek District,Lewis County,W.Va. 0.0625 working interest M.E.Larkin Well #1-137E,Skin Creek District,Lewis County,W.Va. 0.0625 working interest E.S.Lawson Well #1-88 E,Skin Creek District,Lewis County,W.Va. 0.0625 working interest E.S.Lawson Well #l-IOOE,Skin Creek District,Lewis County,W.Va. 0.0625 working interest B.McNemar Well #1-80 E,Skin Creek District,Lewis County,W.Va. 0.0625 working interest A.J.Reeder Well #1-46-E,Skin Creek District,Lewis County,W.Va. 0.0625 working interest E.M.Roach Well #1-127 E,Skin Creek District,Lewis County,W.Va. 0.0625 working interest Stalnaker Funeral Parlor Well #1-43 E Skin Creek District,Lewis County, W.Va. -3- 160 00 1,000 00 400 00 200 00 100 00 500 00 375 00 150 00 200 00 200 00 300 00 1,200 00 120 00 900 00 TR-2-A REV,9-62 F.K.FAWCETT 0.0625 working interest H.C.Summers et al Well #1-175 C Skin Creek District,Lewis County, W.Va. 0.0625 working interest ,Union Drlg.Co.Well 1-142 E,Skin Creek District,Lewis County,W.Va. 0.0625 working interest ,L.A.Clark Well #1-165 C,Banks Dis- trict,Upshur County,W.Va. 0.0625 working interest W.H.Aspinwall,Jr.Well #1-151 C and #2-154 C,Meade District, Upshur County,W.Va. 0.0625 working interest J.C.McCoy Well #1-161 C,Meade District,Upshur County,W.Va. 0.0625 working interest R.A.Morgan Well #2-196 E,Meade District,Upshur County,W.Va. 0.0625 working interest M.C.Potter Well #1-170 C,Meade District,Upshur County,W.Va. 0.0625 working interest B.M.Reed Well #1-180 C,Meade District,Upshur County,W.Va. 0.0625 working interest B.Riffle Well #1-174 C,Meade District,Upshur County,W.Va. 0.0625 working interest S.Murphy Well #1-143 C,Union District,Upshur County,W.Va. 0.0625 working interest B.N.Booth Well #2-14 UC,Warren District,Upshur County,W.Va. 0.0625 working interest H.A.Casto Well #1-30 C,Warren District,Upshur County,W.Va. 0.0625 working interest in the H.A. Casto #2l-5l-C Well,Warren District,Upshur County,W.Va. 0.0625 working interest H.A.Casto Well #1-66 C,Warren District,Upshur County,W.Va. -4- $900 00 60 00 825 00 1,000 00 600 00 900 00 1,300 00 750 00 850 00 75 00 1 00 225 00 80 00 300 00 TR-2-A REV.9-62 F.K.FAWCETT 0.0625 working interest H.A.Casto Well #1-67 C,Warren District,Upshur County,W.Va. 0.0625 working interest J.L.Dawson Well #1-21 C,Warren District,Upshur County,W.Va. 0.0625 working interest N.Mick Well #1-25 C,#2-118 C, Warren District,Upshur County,W.Va. 0.0625 working interest W.W.Warner Well #1-32 C,Warren District,Upshur County,W.Va. 0.0625 working interest C.W.Reeder Well #3-l53E,Court- house District,Lewis County,W.Va. 0.0625 working interest S.A.Lane Well #1-16gE,Meade Dis- trict,Upshur County,W.Va. 0.0625 working interest .Doy Helmick Well #1-lg8 UC,Washing- ton District,Upshur County,W.Va. 0.0625 working interest Basil and Chas.Hinkle Well #1-200UC, Washington District,Upshur County, W.Va. 0.0625 working interest Ishmael V.Hull Well #1-53E,Skin Creek District,Lewis County,W.Va. 0.0625 working interest F.C.McNemar Well #1-63E,Skin Creek District,Lewis County,W.Va. 0.0625 working interest F.A.Clark W~ll #1-76E,Skin Creek District,Lewis County,W.Va. 0.125 working interest J.S.Lane Well #1-374 5C,Banks District,Upshur County,W.Va. 0.0625 working interest Major L.or Brent W.Hinkle Well #1-TR2-gUC,Warren District,Upshur County,W.Va. 0.0625 working interest George Anglin Well #~-llUC,Warren District,Upshur County,W.Va. -5- 225 00 go 00 500 00 80 00 300 00 300 00 450 00 1,500 00 60 00 1,000 00 50 00 1 00 1 00 1 00 TR-2-A REV.9-62 -------------------------------------., F.K.FAWCETT 1 00 0.0625 working interest W.O.Hinkle Well #1-12UC,Warren District,Upshur County,W.Va. 0.0625 working interest E-M A Taylor Well #1-15E,Skin Creek District,Lewis County,W.Va. 0.0625 working interest Edward C.Wereley Well #1-129UC, Warren District,Upshur County,W.Va. Miscellaneous Household Goods,Equipment and Clothing Delivered to legatees See Exhibit No.1,page 14 of First and Partial Account Cash -Distributed to legatees See Exhibit No.1,page 19 of this account 1 00 200 00 $ $120,000 00 33,921 00 8,008 50 Cash -On hand INCOME -PERSONALTY Short Term Investments Ford-Motor Credi.t Go.Short Term Loan General Motors Acceptance Corp. Short Term Loan Cash -Distributed to legatees See Exhibit No.1,page 19 of this account Cash -On hand NOTE:Balance of Attorney's fee in the amount of $12,661.00,payable to Harold V.Fergus,~.,and Execu- tors'compensation in amounts yet to be determined,payable to Pittsburgh National Bank,Michael Beierlein and Harold V.Fergus,Jr.,will be charged and shown paid in a supple- ment to this account. -6- 852 99 120.852 ·99 $1,081,782 49 $134,000 00 13,000 00 3,818 16 9,151 17 159.969 33 $1,241,751 82 F.K.FAWCETT TR-2-A REV.9-62 SCHEDULE A PRINC IPAL -PERSONALTY RECEIPTS I Per First and Partial Account filed $871,653 161970 333,341Oct.26 Supplemental inventory filed 00 Assets Purchased I Ford Motor Credit Co.Short Term Loans -I8/18/70 $360,000 00 I10/26/70 300,000 00 11/12/70 298,000 001/4/71 ,298,000 00 3/16/71 290,000 006/4/71 427,000 007/22/71 486,000 001/4/72 486,000 00 5/3/72 494,000 00 General Electric Co.Short Term Loans - 8/26/70 305,000 00 I 1/4/71 305,000 00 1/19/71 247,000 007/~%71 127,000 001/72 127,000 00 United States Treasury Bills - 10/2/70 -$150,000 due 5/31/71 143,804 251/15/71 -60,000 due 6/10/71 58.850 60 $4,752,654 85 Cash disbursed to purchase above assets 4.752.654 85 0 00 'Gain on Sale and Conversion of Assets 1970 Nov.16 Proceeds sa1eO.0625 working interest I R.Farnsworth Well #1-164 C,Meade Dis- trict,Upshur County,W.Va.$172.25 $Carrying value 1.00 171 251971 I Jan.28 Proceeds sale 0.25 working interest in the I following wells located North Bethlehem I Township,Pa.: G.Goroney Well D.M.Phillips Well #1 D.M.Phillips Well #2 D.M.Phillips Well #3 H.C.Goodwin Wellw.C.Dunn'We11 Tomasic Well 100.00 Carrying value 7.00 93 00 -7- F.K.FAWCETT TR-2-A REV.9-62 I1971Aug.18 Proceeds from net salvage after plugging and abandoning N.B.Booth Well #1, Warren District,Upshur County,W.Va.-0.0625 working interest $113.81 Carrying value 0.00 $113 81 Oct.8 Proceeds from net salvage after plugging and abandoning S.St.Clair Well #1-159 E,Meade District,Upshur County, W.Va.-0.0625 working interest 79.22Carryingvalue1.00 78 22 8 Proceeds from net salvage after plugging and abandoning B.L.Marteney Well #1-147C,Union District,Barbour countY4 IW.Va.-0.0625 working interest 193.7 47 ICarryingvalue1.00 192 Dec.20 Proceeds from net salvage after plugging and abandoning H.A.Casto Well #1-83C, Warren District,Upshur County,W.Va.- 0.0625 working interest·440.05 430Carryingvalue10.00 051972 May 31 Proceeds from net salvage after plugging and abandoning F.S.Riffle Well #1-4c, Warren District,Upshur County,W.Va.-0.125 working interest 6.50 Carrying value 1.00 5 50 $1,084 30 Sale and Conversion of Assets without Gain or Loss 1970 6Aug.Proceeds sale working interest in 15 wells, Fayette County,Pa.,and 1 well,Garrett County,Maryland 1,400.00Carryingvalue1,400.00 $0 00 17 Proceeds redemption $105,000 Montgomery Ward Credit Corp.Paper at 100 (portion of proceeds applicable to principal)100,823.33Carryingvalue100,823.33 0 00 26 Proceeds redemption $265,000 Montgomery Ward Credit Corp.Paper at 100 (portionofproceedsapplicableto principal)254,731.25Carryingvalue254,731.25 0 00 Sept.30 Proceeds redemption $75,000 United States Treasury Bills due 9/30/70,at 100 (por-tion of proceeds applicable to principal)71,071.98Carryingvalue71,071.98 0 00 -8- F.K.FAWCETT TR-2-A REV.9-62 1971 June 1 Proceeds redemption $150,000 United States Treasury Bills due 5/31/71,at 100 (por- tion of proceeds applicable to . principal)$143,804.25 $Carrying value 143,804.25 0 00 10 Proceeds redemption $60,000 United States Treasury Bills due 6/10/71,at 100 (por- I tion of proceeds applicable to 58,850.60principal) I Carrying value 58,850.60 0 00 Proceeds sale General Motors Acceptance Corp.Short Term Loan,as follows: , I9/30/70 - $79,000 at 100 79,000.00 Carrying value 79,000.00 0 00 I Proceeds sale Ford Motor Credit Co.Short Term Loans,as follows: \ 8/18/70 -$260,000 at 100 260,000.00 Carrying value 260,000.00 0 00 10/26/70-~360,000 at 100 360,00Q.00 Carrying value 360,000.00 0 00 I 11/12/70-300,000 at 100 300,000.00 Carrying value 300,000.00 0 00 12/30/70-298,000 at 100 298,000.00 Carrying value 298,000.00 0 00 i 3/16/71 -298,000 at 100 298,000.00 Carrying value 298,000.00 0 00 6/4/71 -290,000 at 100 290,000.00 Carrying value 290.000.00 0 00 7/22/71 -427,000 at 100 427,000.,00 Carrying value 427,000.00 0 00 12/30/71-486,000 at 100 486,000.00 Carrying value 486,000.00 0 00 5/3/72 -486,000 at 100 486,000.00 Carrying value 486,000.00 0 00 Proceeds sale General Electric Co.Short,Term Loan,as follows: i 8/26/70 - $50,000 at 100 50,000.00 Carrying value 50,000.00 0 00 j 12/30/70-305,000 at 100 305,000.00 i Carrying value 305,000.00 0 00 I j -9- I l e e F.K.FAWCETT TR-2-A REV.9-6 1/19/71 -$305,000 at 100 $305,000.00 ICarryingvalue305,000.00 $0 00 i7/30/71 -247,000 at 100 247,000.00 Carrying value 247,000.00 0 00 12/30/71-127,000 at 100 127,000.00 Carrying value 127,000.00 0 00 $0 00 Miscellaneous 1970 July 31 John P.Wege - Return premium fire insurance cancelled as of 6/12/70,689 rear East Beau Istreet,Washington,Pa.$94 00 sept.9 McCloskey and O'Neil Insurance - Return premium liability insurance can- celled as of 6/12/70,689 and rear 689, East Beau St.,Washington,Pa.34 00 Nov.13 Treasurer of the United States - Refund of overpayment federal income tax for year ending 12/31/69 3,800 16 1971 Dec.29 McCloskey and O'Neil Insurance - Return premium liability insurance cancelled 11/24/71,vacant land 688 East Beau st.,East Washington,Pa.6 00 3.934 16 ~1,210,012 62 Amount transferred from Principal-Realty 5.580 00 ~1,215,592 62 -10- F.K.FAWCETT TR-2-A REV,9-621 DISBURSEMENTS Per First and Partial Account filed Administrative Expenses $47,771 02 1970 JUly 30 Russell Marino,Register of Wills - Additional cost of granting letters and filing inventory $ 30 Mabel E.Rutan Notary fees Oct.28 Russell Marino,Register of Wills - Filing supplemental inventory 1971 Feb.25 M.W.Graham,M.D.- Professional witness fee at inheritance tax proceedings Mar.3 Jacqueline Hammond - Copy of transcript of inheritance tax appeal June 2 Commonwealth of Pennsylvania - 2 copies of coroner's certificate Expenses re maintenance and preservation of vacant lot situate 688 East Beau st., East Washington,Pa.- Malcolm L.Morgan - 1970 and 1971 Washington County taxes -paid 7/30/70 and 6/17/71 $25.64 Ernest C.Cramblet - 1970 and 1971 East Washington Borough and school taxes - paid 8/7/70 and 8/26/71 100.69 126.33 26 00 3 00 10 00 100 00 14 00 4 00 1,200.00 5,000.00 8,000 •00 11__=1..;,.4.i1.,;.2::.;0:..;0:..+=0;.::.0 1971 May 27 Less -Purchaser's share of above taxes Ross J.Herron - Mowing lawn -paid 10/7/70 to 10/29/71 Harold V.Fergus - On account attorney's fee - 9/8/70 10/19/70 3/16/71 Other Debts Internal Revenue Service - 1968 federal income tax 10.71 115.62 30.00 $ 145 62 4,450 50 14,502 62 27 Internal Revenue Service - Additional 1969 federal income tax Nov.23 Internal Revenue Service - 1969 federal gift tax -11- 1,575 00 8,520 33 F.K.FAWCETT TR-2-A REV.9-62 Other Taxes 1970 Oct.23 Russell Marino,Agent for the Commonwealth- On account Pennsylvania transfer inheri- tance tax at 15%$4,500 00 26 Internal Revenue Service - Federal estate tax 58,447 10 1972 Feb.28 Pennsylvania Department of Revenue - 1971 fiduciary income tax on capital 04gains12 Mar.13 Internal Revenue Service -i1971incometaxoncapitalgains5702$63~016 16 I I $133,810 13 I I , . I , -12- -~~-_._----------e e , F.K.FAWCETT TR-2-A REV,9-62 • SCHEDULE B INCOME -PERSONALTY I RECEIPTS Per First and Partial Account filed ~53,650 08 Dividends I Penn Manufacturing Corp.Com.! 745 shares -1/15/71 11,175 00 I Interest -Short Term Investments I.I I Ford Motor Credit Co.Short Term Loans $260,000 -to 8/18/70 $1,971 42 360,000 -to 10/26/70 4,963 78 300,000 -to 11/12/70 961 79298,000 -to 12/30/70 2,325 22 298,000 -to 3/16/71 2,808 20 290,000 -to 6/4/71 2,964 89427,000 -to 7/22/71 3,152 66 486,000 -to 12/30/71 11,665 32 118,000 -to 4/3/72 1,233 20 486,000 -to 5/3/72 6,943 44 General Electric Co.Short Term Loans I$50,000 -to 8/26/70 430 86 305,000 -to 12/30/70 7,048 42 305,000 -to 1/19/71 695 24 247,000 -to 7/30/71 6,377 r4127,000 -to 12/30/71 2,882 ,General Motors Acceptance Corp. Short Term Loans $79,000 -to 9/30/70 1,389 88 13,000 -to 12/30/71 25 70 ,Montgomery Ward Credit Corp.Short Term Loan $105,000 -to 8/17/70 4,176 67265,000 -to 8/26/70 10,268 75 United States Treasury Bills $75,000 -to 9/30/70 3,928 02 50,000 -to 12/31/70 1,904 39150,000 -to 5/31/71 6,195 7530,000 -to 5/31/71 784 7560,000 -to 6/10/71 1,149 40 70,000 -to 7/31/71 1,252 63120,000 -to 12/30/71 2,583 67 90,083 54 -13- F.K.FAWCETT TR-2-A REV.9-62 Income -Oil and Gas Leases Union Drilling,Inc.- Net proceeds sale of gas from various $14,508wells-July 1970 to June 1972 62 Fairman Drilling Co.- Gas sales from various wells -June 1970 to May 1972 8,961 31 Weir Walker - Gas sales,less royalty,from various wells -Arpil 1970 to Nov.1970 104 02 Emporium Trust Co.,Agent for Fairman IDrillingCo.-INetproceedssaleofgasfromvarious wells -May 1970 to May 1972 259 17 ~23,833 12 Assets Purchased United states Treasury Bills - $11/25/70 $30,000 29,215 252/11/71 70,000 68,747 377/30/71 120,000 117,416 33 General Motors Acceptance Corp.Short Term Loans - 12/15/71 13,000 00 1/4/72 13,000 00 Ford Motor Credit Co.Short Term Loans - 1/4/72 ,118,000 00 5/3/72 134~000 00 $493,378 95 Cash disbursed to purchase above assets 49.3 .378 195 i Sale and Conversion of Assets without I Gain or Loss 1970IDec.31 Proceeds redemption $50,000 United States,Treasury Bills due 12/31/70, at 100 $48,095.61 Carrying value 48~095.61 $0 00 1971 Proceeds redemption $30,000 United StatesJune1 Treasury Bills due 5/31/71, at 100 29,215.25Carryingvalue29,215.25 0 00 Aug.2 Proceeds redemption $70~000 United States i Treasury Bills ·due 7/31/71,ati 68,747.37I100 I Carrying value 68,747.37 0 00 -14- i I I F.K.FAWCETT TR-2-A REV.9-62 1971 Dec.30 Proceeds redemption $120,000 United States Treasury Bills due 12/30/71, at 100 $117,416.33 $Carrying value 117,416.33 0 00 Proceeds sale $13,000 General Motors I30 Acceptance Corp.Short Term Loan at 100 13,000.00 Carrying value.13,000.00 0 00 1972 Apr.3 Proceeds sale $118,000 Ford Motor Credit Co.Short Term Loan at 100 118,000.00 . Carrying value 118,000.00 0 00 $0 00 I Miscellaneous , I Treasurer of the United States - Interest on overpayment of federal income tax for year ending 12/31/71-received 11/23/71 337 06 $179,078 80 Amount transferred from Income-Realty 2.414 18 $181,492 98 I -15- F.K.FAWCETT TR-2-A REV.9-62 DISBURSEMENTS Per First and Partial Account filed $2,706 53 Internal Revenue Service - 1970 and 1971 income tax on accumulated $6,873income-paid 4/4/71 and 4/3/72 40 Internal Revenue Service - Interest on additional federal income tax for 1968 and 1969 -paid 4/6/71 and 5/27/71 208 68 Internal Revenue Service - Interest on additional federal gift tax for 1969 -paid 11/23/71 136 72PennsylvaniaDepartmentofRevenue-I1971Pennsylvaniafiduciaryincometax-Ipaid2/28/72 143 53PittsburghNationalBank- Executor's compensation - On income 6,075 51Onmineralinterests1.549 15 14,986 99 Expenses re Oil and Gas Leases Union Drilling,Inc.- Operating expenses re various wells - July 1970 to June 1972 $3,696 89FairmanDrillingCo.-Operating expenses re various wells - April 1970 to June 1971 43 17EmporiumTrustCo.,Agent for Fairman Drilling Co.- Operating expenses re various wells -, June 1970 to May 1972 11 20WeirWalker- 1/4 share cost of bailing Phillips #3 Gas Well -paid 9/4/70 25 001/4 share cost of repairs to Goroncy Well -paid 12/31/70 53 87 3.830 13 $21,523 65 -16- 'e F.K.FAWCETT TR-2-A REV,9-62 SCHEDULE C PRINC IPAL -REALTY RECEIPTS Per First and Partial Account filed ~46,200 00 I Gain on Sale of Assets 1971 Proceeds sale vacant lot situate 688 EastNov.24 Beau Street,East Washington Borough, Washington County,Pa.to Eilsel Corp.- Cash $6,000.00 ILessI ITransferstamps--$60.00 York Realty - Commission 360.00 420.00 Net proceeds 5,580.00 Carrying value 3,700.00 1.880 00 ~48,080 00 DISBURSEMENTS Per First and Partial Account filed ~42,5'00 00 Amount transferred to Principal-Personalty 5.580 00 I $48,080 00 I -17- I - -e e ".. .. F.K.FAWCETT TR-2-A REV.9-62 SCHEDULE D INCOME -REALTY , RECEIPTS Per First and Partial Account filed $13,211 61 I DISBURSEMENTS Per First and Partial Account filed ~10,797 43 Amount transferred to Income-Personalty 2.414 18 $13,211 61 . t I , -18- ------------------ F..K.FAWCETT ._--------------------------- TR-2·A REV.9-62 EXHIBIT NO.1 PRINCIPAL -PERSONALTY Per First and Partial Account $8,008 50 To:Marian E.Powelson ... Advance distribution -'8/16/71 $110,000 00 To:Ann Schuman - Cash legacy -paid 8/18/71 10,000 00 120,000 00 ,~128,008 50 I . INCOME -PERSONALTY To:Marian E.Powelson - Interest on specific bequest 7/26/70 ~to 8/16/71 at 3%-paid 8/16/71 3,492 50 To:Ann Schuman - Interest on specific bequest 7/26/70 to 8/18/71 at 3%-paid 8/18/71 325 66 ~3,818 16 I, , HP:rw -19- ,{..,~,-, IN THE "..;"f'.',:",',)''-..."",):/~:,../ COTRT OF COMHON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA. ORPHANS'COURT DIVISION IN RE:: ESTATE OF F .K.FAWCETT, DEClEASED. ( ) ( ) ( ) ( NO.82 MARCH TERM,1972 NO.63-69-902 (In court below) APPEAL OF PITTSBUBGH NATIONAL BANK AND MICHAEL B~IERLEIN And HAROLD V.FERGUS,JR.,Executors of the Estate of F.K.Fawcett,Deceased. TO THE HOWOBABLE THE JUSTICES OF THE SUPREME COlffiT OF PENNSYLVANI~: CERTIORARI having been filed from your Court in the above entitled ~state,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. D ,l~ .~A(!<-><-<~ Russell Marino f1I' Register of Wills and EX-Offici~ Clerk of the Orphans'Court Divisio DOC K E T E N T R I E S August 1,1969 APPLICATION FOR PROBATE OF WILL,together with Last Will and Testament of F.K.FAWCETT,dated September 27, 1966;CODICIL,dated May 25,1967;CODICIL,dated April 9,1969;and CODICIL,dated June ,1969; RENUNCIATION of Harold V.Fergus,Eaq.,together with Certificates of Witnesses,filed. "AND NOW,AUGUST 6,1969,it being adjudged that said Will and Codicil has been proved,it is hereby admitted to probate and ordered to be recorded and Letters Testamentary are issued to Michael Beierlein,Harold V.Fergus,Jr.,and Pittsburgh National Bank in said Testament named who was duly qualified. RUSSELL MARINO,REGISTER.n July 29,1970 --INVENTORY (Partial Only)Esta.te F.K.FAWCETT',DECEASED, FILED BY EXECUTORS. October 26,1970--SUPPLEMENTAL INVENTORY,Estate of F.K.FAWCETT,DECEASED, FILED BY EXECUTORS., November 13,1970--NOTICE OF FILING OF APPRAISEMENT,BUREAU OF COUNTY COLLECTIONS,INHERITANCE TAX DIVISION,by W.R. CHANEY,CHIEF APPRAISER,filed. January 8,1971--APPEAL FROM INHERITANCE TAX ASSESSMENT OF PITTSBURGH NATIONAL BANK,MICHAEL B,EIERLEIN.and HAROm V.FERGUS,JR .', ESQ.,FILED. February 19,1971--HEARING ON INHERITANCE TAX APPEAL BEFORE:THE HONORABLE P.VINCENT MARINO, Judge of the said Court. APPEARANCES: FERGUS &FERGUS,ESQS.,of Washington,Penna., representing the Accountants. CHARLES C.KELLER,ESQ.,of Washington,Penna., representing the Commonwealth. B.A.FRANKS,ESQ.,of Washington,Penna., representing Ann Shuman,heir. TI}~:FRIDAY,FEBRUARY 19,1971,at 1:30 o'clock P.M., EST. , I hereby certify that the 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. Jacqueline Hammond jOfficialStenographer Transcript completed -Feb.23,1971 . The foregoing record of the proceedings upon the hearing -1~'- " of the above cause is hereby approved and directed to be filed., BY THE COURT, P.V.MARINO, J. Date:March 8,1971. February 14,1972 --ORDER'AND DECREE,P.V.MARINO,J • • • • • • •AND ,NOW,February 14,1972,it is Ordered,Adjudged and t5ecreed: 1.That the gifts and transfers of cash and securities made by the decedent within a two-year period prior to his death,amounting to more than $177,000 constituted a material part 9f'decedent's ,estate. 2.That appellants have not sustained the burden of proof to show that said gifts and transfers were not made in ' contemplation of death. '3.The appraisement of the Commonwealth is confirmed as made and recorded. In the event that any party in interest shall enter an appeal from this Decree,'or any part of same,and serve notice thereof as provided by Supreme Court Rule 63,this Court will thereafter file an.Opinion of record,in compliance with said Supreme Court rule. BY THE COURT, P.V.MARINO,J. P.V •Marino,J .n .. MARCH 14,1972 --CERTIORARI to the COURT OF COMMON PLEAS,ORPHANS' ,COURT DIVISION,for the County of Washington,Penna., IN RE:ESTATE OF F.~~FAWCETT,DECEASED,--APPEAL of PITTSBURGH NATIONAL BANK and MICHAEL BEIERLEIN and HAROLD V.FERGUS,JR,.,Executors of the Estate of , F.K.FAWCETT,DECEASED --returnable the Third Monday of September,A.D.1972,Supreme Court,Western Distrfc,t "'from the Order and Decree dated February 14,1972,of your ' said Court at No.902 of 1969'filed to No.82 MARCH TERM,1972, by HAROLD V.FERGUS ,ESQUIRE,FERGUS ,MARTIN AND FERGUS, Attorneys for Appellant.' MARRCH 20,1972 --NOTICE OF APPEAL AND ACCEPTANCE OF SERVICE~ To Appellee or his Counsel: You are hereby notified that on March 14;1972 an appeal was taken to the Supreme Court of Pennsylvania in the above entitled case at No.82 March Term,1972 by The Estate of F.K.Fawcett and that this appeal will be on the list for the Week of September 25,1972, at Pittsburgh. FERGUS,MARTIN AND FERGUS BY Harold V.Fergus ~ttorneys for Appellant, 3-20-1972,Service of the foregoing notice is hereby accepted. PEACOCK,KELIER,YOHE &DAY BY Charles C.KellerAttorneysforCommonwealth of Pa. - 2 -, March 20,1972 --NOT[FICATION UNDER RULE 63. Appeal of Pittsburgh National Bank and Michael Beierlein and Harold V.Fergus, Jr.,Executors of the Estate of F.K. Fawcett,Deceased IN RE:ESTATE OF F.K.FAWCETT,Deceased( ) ( ) ( ) NO.82,March Term; 1972. To Honorable P.V.Marino:· Pursuant t6 Rule 63,printed above,you are hereby notified that on March 14,1972(;a~Appeal was'taken to the Supreme Court of Pennsylvania in the aboye 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,and that appellant complains of the following matters,the reasons for which do not appear of record: FERGUS,}!1.ARTIN and FERGUS BY Harold V.Fergus At.torney for Appellant. March 20,1972,Service of the foregoine notice is hereby accepted. /s/P.Vincent Marino To.Jackie Hammond,Stenographer: Pursuant to rule:63,printed above,you are hereby notified that on March 14,1912 an appeal was taken to the Supreme Court of Pennsylvania in the above entitled case at·No.82 l'-1arch Term,1972 by Pgh.National Bank &Michael Beierlein &Harold V.Fergus,Jr.,Executors of the Estate of F.K.Fawcett,Deceased. FERGUS MARTIN AND FERGUS BY Harold V.Fergus Attorney for Appellant Jacqueline Hammond/s/ March 20,1972,Service of the foregoing ·notice is hereby accepted. MARCH 21,1972 --OPINION,MARINO,J. ••••••• nWe hold that appellant has not met its bl:U'den 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 Commonwe~lth is confirmed as made and recorded. BY THE COURT, P.V.MARl NO,J. P.V.Marino,J.It - 3 - ....,...• .1AST WILL AND TESTAMENT -.-.........,..'. ~. "''''~-''''''-"'' ,I~I , 111 Ii ,1 ~ ii ~.I~!t ~ I,F.K.FAWCETT,of Washington County,Pennsylvania, .being of sound mind ~d memory do make,publish and declare this my Last Will and Testament,hereby revoking and declaring null and void any and all Wills and Codicils by me at any time heretofore made. FIRST:I direct my Executors to pay my just debts,the expenses of my last illness and my funeral expenses. SECOND:I give and bequeath all my jewelry,automobiles, clothing and other purely personal effects,as well as all household goods and equipment which I may own,to my daughter,MARIAN E.POWELSON, if she survives me. THIRD:I give and bequeath to my daughter,HARlAN E.POWELSON, the sum of One Hundred Thousand ($100,000.00)Dollars,provided she sur- vives me for a period of thirty (30)days. FOURTH:All the rest,residue and remainder of my estate,I give,devise 'and bequeath to my daughter,MARIAN E.POWELSON,MICHAEL BEIERLEIN,and PITTSBURGH NATIONAL BANK,Pittsburgh,Pennsylvania,as Trustees under the following trusts. I.TRUSTS. A.1.My Trustees shall hold one-half (1/2)of the principal of the Trust Estate for the use and benefit of my daughter, I I! MARIAN E.POWELSON,and shall pay to her,or for her benefit,the net income therefrom in quarter-annual installments for and during her life- time.In the event the net income from this separate trust as well as the net income from the separate trust created below iri Paragraph B.should be insufficient in the sole opinion of my Trustees to suitably provide for the same,my Trustees shall be authorized to disburse to or for the benefit of my said daughter so much of the principal of this·separate trust,as my Trustees,other than my said daughter,in their sole discretion,shall deem advisable for her health,maintenance and support,provided,however,that funds from other sources are not readily available to her,to the end that she be maintained in the same standard of living to which she was accustomed during my lifetime. Upon the death of my daughter during this trust for her benefit,or upon my death in the event my daughter fails to survive me,.theprincipal of the Trust Estate,as it is then constituted, shall be held in perpetual charitable trust as hereinbelow provided in Paragraph C. '. B.1.My Trustees shall hold the balance of the I principal of the Trust Estate for the use and benefit of my daughter, MARIAN E.POWELSON,~d shall pay to her,or for her benefit,the net income therefrom in quarter~annual installments for and during her life- time. 2.Upon the death of my daughter during this trust for her.benefit,or upon my death in the event my daughter fails to survive me,the principal of this separate trust,as it is then -2- .. •\.i .~\"'.~'\\.\''I ,'\~"~'..'~~ " constituted,shall be held in perpetual charitable trust as provided in Paragraph C.be1ow. C.Upon the death of my daughter",MARIAN E.POWELSON, or upon my death should she fail to survive me,the principal of the Trust Estate as provided in Paragraph A.above and the principal of the Trust Estate as provided in Paragraph B.above shall be held in perpetual charit- able trust,which trust shall be known as the "KATHERINE E.FAWCETT CHARITABLE FOUNDATION"in memory of my beloved wife,KATHERINE E.FAWCETT.My Trustees shall pay the net income therefrom as follows: 1.TWenty-five per cent (25%)thereof to SHRINER'S HOSPITAL for CRIPPLED CHILDREN,Philadelphia,Pennsylvania. 2.TWenty five per cent (25%)thereof to LAKE LYNN METHODIST CHJ.rn:CH OF LAKE LYNN,PENNSYLVANIA,for its general uses and ~~:uf~'. purposes. 3.Ten per cent (10%)thereof to the FRIENDSHIP COMMUNITY CHURCH (located in the Community commonly called Log Pile), J.~' i. Washington,Pennsylvania,for their general uses and purposes• CHURCH,presently located at the corner of College Street and East Beau Street in the City of Washington,Pennsylvania,for its'·i~neral uses and purposes •. ,"'i!,!-;' .~4.,Ten per'c~nt (10%)thereof to THE FIRST NETHODIST ~ I ! 5.·Ten per cent (10%)thereof to the CHILDRENS HOSPITAL OF PENNSYLVANIA,through the Old Newsboys Campaign. -3- tI1I I I "1\l!'!' \\...,~ ,"\f,.....\'\"\, I,,','" 'I 6.Five per cent (5%)thereof to the LIBERTY METHODIST CHURCH AT VANKIRK,PENNSYLVANIA,for their general uses and purposes. 7.Five per cent (5%)thereof to the SECOND I, ~:..', CHRISTIAN CHURCH,presently located on Hontgomery Avenue,City of Washington, Pennsylvania~ 8~Five per cent (5%)thereof to the SALVATION ARMY,Pittsburgh,·Pennsylvania,to be used for its general purposes. 9.Five per cent (5%)thereof to WASHINGTON ~OSPITAL, I Washington,Pennsylvania,to be used for its general purposes. In the event any o~the said Churches should cease to exist or,would have ceased to exist but for the distribution'here- from (as determined in the sole ~d absolute discretion of my Trustees which shall be conclusive and binding upon all persons concerned and without review) due to the congregation becoming too small to support such Church,then the net income to which such Church had been entitled ,shall be paid and distributed to the SHRINER'S HOSPITAL for CRIPPLED CHILDREN,Philadelphia,Pennsylvania. II.While in the hands of my Trustees,neither the prin- cipal nor the income of the Trust Estate shall be liable for the debts of any beneficiary hereunder,nor shall the same.be subject to seizure or attachment by any creditor of any beneficiary under any writ or pro- ceeding at law or in equity,and no beneficiary hereunder shall have any power to sell,assign,encumber,or in any manner to anticipate or -4- 1! ! '---.- e..I".,_ ".!~.-.....'."...r:.,~".'·l ,''''",\ dispose of his or her interest in the Trust Estate,or in the income produced thereby. III.As compensation for its services hereunder,my Corporate Trustee shall be 'entitled to deduct a reasonable fee,which fee shall be in accordance with the then prevailing rate of compensation charged by my Corporate Trustee for like services. FIFTH:In addition to the powers conferred by law,my Executors and'Trustees shall have the following discretionary powers: A.To retain as an investment for my estate and the trust estate,without any duty of diversification,any and all property, real or personal,received hereunder,~lich shall specifically include the authority to retain any stocks in PITTSBURGH NATIONAL BANK without liability as a result of such retention. B.To invest and reinvest,.including principal and accumulated income,in stocks,bonds,mortgages,securities or other property,real or personal,without being limited to the classes of securities or investments in which fiduciaries are authorized by law to invest trust funds.In addition,any divident or other increment or distribution received by my Trus~ee from a regulated investment company ~d held as an asset ofkhe Trust Estate,attributable to or designated as capital gain realized by said investment company,shall be allocated to and become a part of principal. C.To sell any and all real estate held as an asset of -5- f', ,,. I Ii! ! I f·1I \ !II I 'my estate and trust estate at such timef;,at public or private sale,for such prices and upon such terms as deemed advisable,and to make,execute and deliver any deed or deeds'therefor,conveying title thereto in fee simple absolute,or for any less estate to any purchaser or purchasers, freed and discharged of any and all trusts hereunder. D.To sell,exchange,lease,encumber,option or otherwise dispose of all or any portion of my estate and trust estate in such manner and upon such terms and conditions as shall be deemed advisable,and which shall specifically incl~de the'authority to grant leases which extend beyond the term of any trust hereunder and beyond the period authorized by law,and to make,execute and deliver deeds,mortgages,leases,assignments and other documents necessary to effect any of the powers granted. E.To make distribution of my estate and trust estat~to any person entitled thereto in kind,in cash,or partly in kind and partly in cash;as deemed advisable,and to this end allocation of assets in kind shall be in the sole discretion of my fiduciaries.Assets distributed in kind in satisfaction of any pecuniary distribution under the terms of this Will shall be distributed at their values on the date or·dates of distribution. F.To register or carry any investments held hereunder in their own name or in the name of a nominee or nominees;provided, however,that all such investments shall be so designated upon the records of my fiduciaries that the trust or estate to which said investments belong shall appear clearly at all times. G.To vote by person or proxy any and all stock held in -6-:,. f. t'•I ;tt,. f i, 1 i, It, .i I ,. ~ , \ \~.. I t IIf! I .f· ,.'-t,., t;-I, ..:. 90·· ;.•.. my estate and trust estate and to participate in any reorganization or merger of companies or corporat~ons whose stock is so held. H.To borrow for,.the purpose of my estate or trust estate from any source,which shall include the authority to borrow from any separate trust created herein,and as security for repayment,to hold or pledge the whole or any part of my estate or trust estate. I.My Trustees shall allocate to principal all stock dividends declared on stock held as an 'asset of the Trust"Estate. ~: i. I I [ concern during the adIllinistration of my estate and my trust estate,any busi- ness or business interest which I may own or have the controlling interest in J.To retain in kind and continue .to operate as a going , .1;. at the time of my death,so long as such retention and operation is deemed advisable,and my fiduciaries shall be entitled to adequate and reasonable compensation for their services in connection ~rlth the.operation of such busi- ness or business interest in addition to the amounts usually awarded Executors or Trustees in connection with the administration of estates or trust estates. During the period of time that such business or business interest is so oper- ated,the ftill responsibility for the management and operation thereof may be delegated to any person or persons they may deem advisable.Any such business or business interest may be incorporated if my fiduciaries deem such action \ advisable.-My fiduciaries ,however,shall be authorized to sell or liquidate any such business or business interest,upon such terms and conditions and to such person or persons,corporation or corporations as they shall deem advisable. My fiduciaries shall be authorized to borrow from my estate or from the trust estate or from any other source,whatever money or moneys they deem advisable r -7- Ij I I I!i \ l, I! i '.~>"• e'.'" .~...-,.... ...~;o ",\i· r.~'_<,. , j 'I to enable them to operate such business or business interest in the best interest of my beneficiaries.My fiduciaries shall be without liability for any loss arising from or occasioned by the retention,'operation and/or the sale or liquidation of any such business or business interest. SIXTIl:I direct my Executors to payout of the principal of my residuary estate all Federal Estate,State Inheritance,Estate and Succession Taxes imposed upon or with respect to my estate or any property in which I may have an interest,including any property not forming a part of my testamentary estate but included in my gross estate for tax :purposes,except any property over which I have a taxable power of appointment in the event it shall be held that I have not exercised ~uch power of appointment in this Will,at such times and in such manner as my Executors in their sole discretion shall deem advisable,and no such taxes or any portion thereof so paid shall be collected from or paid by any other person,persons,or corporations by way of reimbursement, proration,apportionment or otherwise'. SEVENTH:I name and appoint my daughter,MARIAN E.POWELSON,, MICHAEL BEIERLEIN,and PITTSBURGH NATIONAL BANK,Pittsburgh,Pennsylvania, as Executors of and Trustees under this,my Last Will and Testament.In the event either my said daughter or MICHAELBEIERLEIN,whether at the time of my death or thereafter,should be unwilling or unable to serve in either caPCLCiri.ty for any reason,I name and appoint HAROLD V.FERGUS,ESQUIRE,as Co-executor and/or Co-trustee in his or her stead,or in the event he should be unwilling or unable to serve in either capacity for any reason,I name and appoint his son,HAROLD V.FERGUS,JR.,ESQUIRE,as successor Co-executor and/or Co-trustee. -8- I f •f II IIIr ! iiItIII 1II ".,"""~l'~""'......,:ir,.__.+-..",-..r,'i""-"'-~..................,;,;,~........_..'..... .'.../ f.;...'~"- No individual fiduciary shall be required to post, bond or any additional se~urity in any jurisdiction in which such fidu- ciary shall be required to serve. EIGHTH:'I direct my Executors to employ HAROLD V.FERGUS,ESQUIRE, as counsel for my estate and my Trust Estate,or in the event he should be unwilling or unable to serve,I direct my Executors to retain the services of his son,HAROLD V.FERGUS,JR.,ESQUIRE,as counsel for my estate and Trust Estate. I, f, itII!r f'~' ::1 I \! WITNESS my hand and seal this /2-1 // DC)19_. L/.//cl'-j day of Signed,sealed;published and declared by the above named Testa- tor,F.K.FAWCETT,as and for his Last Will and Testament,in the presence of us,who at his request,in his presence and in the presence of each other have hereunto subscribed our names as witnesses. III ..' Address ti I \ II Ii .- • F.K.FAWCETT ~'-' I,F.K.FAWCETT!of the Borough of East Washington,WashingtonI! 1 County,Pennsylvania,declare this to be the sole Codicil to my Last Will and ITestament dated September 27,1966. I FIRST.I hereby revoke the Third Paragraph of my Last I 1-Will and Testament and direct that the bequest therein shall be distributed as a part of Paragraph Fourth of my Will. .~ SECOND.I hereby revoke the appointment of my daughter, IMarianE.Powelson,as one of the Executors of and Trustee under my Last Will and I \Testament and hereby constitute and appoint Benjamin Brown of the City of Washing+.'.I ton,"Nashington County,Pennsylvaf?ia,in her place or stead as a Co-Executor and' also as a Co-Trustee. THIRD.I hereby ratify and confirm my Last Will and Testament except insofar as any part thereof is revoked or modified by this Codicil. IN WITNESS WHEREOF,I,F.K.FAWCETT,have to this,a CodiCiL II subscribed my name and I set m'y hand and seal this to my Last Will and Testamen~,dated September 27,1966, 7"-~ '!--/-:;day of _)_/J_!O_-0_{~/in the year One Thousand Nine Hundred Sixty-seven (1967). (SEAL) F.K.Fawcett I I I. : •it.!, L _I Subscribed and sealed by the Testator above named,·in the presence of us,and each of us and at the same time published,declared and acknowledged by him to us,to be a Codicil to his Last Will and Testam~nt dated September 27, 1966. /Ii . I' , l --.'•~3~~,9~..?~:Z ~ppUflltiuu fur ~rnbllt!'uf mil!uf~.....--.~:..r.<.:..x~~"~,t.......................;,;- H ""••••;~.late,of :~gEg.1!.-.8.~g.~~.~.~.~~.~.~!.~.~;?.~.~.??,"Tashington County, Pennsylvania dece~sed,and Q)l'Uttt of 1£ttfl'r.a Wr.atuUll'ntnry. REGISTER'S OFFICE,I WA5HING!ON COUNTY,f S5.: I!I I!I I., 1I I nia fNAMERELATIONSHIP'RESIDENCE' 184 Wilmont Avenue Marian E.Powelson Daughter Washington,Pennsylvania Aim Schuman'None*West·Alexander;Pennsylva Michael Beierlein,Harold V.Fergus,Jr.,6 South Main Street...~ and Pittsburgh National Bank,Trustees None Washington,Pennsylvania ~- ..···..····..······..···..···········..····u···. The decedent's legatees and devisees are as follows: I't d$Unknown 1 I 'd ,I t*_l-'-'-~1 .','"persona I y,an rea ty~..sal -rea 'es ale oeing ocatea-In::.·. .......................................................................................................................................................:. ...............................~_. Before the Register of Wills of Washington Michael Beierlein,Harold V.Fergus,Jr.,and Chas.E'. County,personally appeared...E.D.lmJ..,....As.§.j,!?J;..gP..t....y.j,£.IF.....:r.I.€.~.i.g.~.1J.t ....Q.L.r..i.tt§.p..y.t'&b....'N.g.t.j,Q.ngW h 0 being,Bank duly s,vorn says that.li:.,K.,f..?w..~.~.t..t.:"~late resident of BQr.Qugb.Q.f Eas.J;:.~..H9.s.b.ir.U~j;:.QJ~,Washington County,Pennsylvania,a citizen of...!!.!.l:~.~.~.~~!:~~.~~died 687 East Beau Street Extension ' - testate at..~.~~.~:w.~.~.hf.~g.~g.~??..~.~!.l:~.Y.JY.~.~~~on the..??.~?day of..~~.!Y.A.D.19 ~.~. at..JQ..;.Q.Q o'clock P...~m.,age ?.?...leavirig an estate of the estimated value of $.Y..~t.~g~.~..". Testator has g.~.~.married and ~.:P.-.~chiIdren have been "born since the execution of the will offered for probate. P .,1 h .'"fil d h . h d d SeEtember 27 1966,and Codicils theretodate:~l~~:;P{~:si~~~:~::hr~I\1~g9,eander1~~~,i~69':''''''1 .. may be admitted to probate as the last Will and Testament of said decedent,and to grant Letters Testamen- tary thereon to...~~.~.~.~.~.!....~.~.~~E!.~.~.~.~....!!~~.~.!.~....Y...~....~.:.:.?~.~.?J:.~.?.....~~~....:.~.!:.~.~.?..~.:.?..~"..~..~~.~~~~~....~.~.?:~....... whose postoffice address is 9.~9.y.t.h M.?Jn $..t.J;,.~.~.b W.?§,1}JDg.!;gX!·."?:;.gg§.Y.1.'Y.~.~!.~J.?.}9.L .. ,/.~/-i\Sworn to and subscribed before me this :.1!?;t ..C2 _·V r:./.-day ot:::;:~l:~:J.':';jfv.:;:2-:::;{_A.D.19"!.;'.£: I '/~_- \.'/'-.~~.\............/.!:J..~~<~C ::i:2zt[~~:.~!.:t:t?. Hegister , tI! ,-?, f COMMON\VEALTH OF PENNSYLVANIA,} WASHINGTON COUNTY,.S5.:Michael Beier1ein,Harold V.Fergus,Jr., and Chas.E.Enlow,Assistant Vice President And now..:Alf.g.lf..?.~.L ,19 §.2 ,comes g.t....~!.~.~.§.~.~E.&h ~~!:~.9.g~l.M~~g~~.. who being duly sworn doth depose and say that...thl:y :will well and truly administer the goods and chat- tels,rights and credits ·of F ,K••..F.avls;.~tt ~_deceased, to the best of ..,the.ir.skill and judgment in strict compliance wi.th the laws of this Gommonwealth,mind- fut of the laws relating'to inheritance taxes. S ..d'b ·b·d b f h',./,'~;y'~',worn an su scn e e ore me t IS .L..;..~;;.......dt.~.day D£.?1l;;'~~:;rl:J3.;>/.:-'2:?._..:A.D.1~..~~p. ...................f/..f.1t::2Z:tl~...~.g;~.~:f::-:f..].... \, ," Register '''; .".'If,; ~,Q '~'). ..:c-,;#f,~"'",~'/.L·f,·• ,.._....·ii~..-$f~~t 1-·_·_···_·· .~,_u.l_0.-<'d..·L-_.___.. PITTSBURGH NATIONAL BANK ,~BJ,'~.::7_~.....~....-,~~'i'..By '----C5/0(.:;--;-.;-;~.~ Assistant Vice Presideitt '") ~69 nUG 6 Ml ro 29 n U,c:e :::!I :1 ,\!")I\1 0hvoJL:.-.l.l r\"'\I \Ii I"Il"('/C'·.r.,)0"'''ILLS,,-;~../.,/"',I'\4.",V V,....,i, '".',r>L!!f,}:-TO l,I CO PA1,./"'\,:)I f I J·"f \.),)I"" • 0- t :>,,,. :II)1 E: 0i~ til!<;:::l;()lj~;Q): ~! «11 Qlj ~1Nj .J~:•.-1: -IJ:~;C\l;~!:~:iIi t.;", I IL~l p r ~",",,,;r ;-.i L.•h",,_ t··.", ..-t Pi .:m:>j ~0:0 -IJ:"01 •.-1 ~oi ..-t:-IJ ..-4 0:m '.-1:1-';'Z ;.Cl "m: til:~!..c:co:CO ::S:!I ..:~:~:;:::l -IJ1 •.-1:..a til:Q)':til COl I ....d -IJ ~1 1-1:-IJQ):•.-14-Ij '.-11 Pol0,Q): ..c:! ~:"0 ..-4:~ btl m ;:::ll rd Q)! 0:eu m:0 ~:......c::1-10:"~();~ ~M , •.-1 d ~!~til 0 Ul ;:::lMco~eu eu 0 ~~........1ii ....~Q)coeu~~~~~ ..........i ~ :<~, ~~ I~~ ~ .'-..'~. ..- ~"......' I ........., ~-3-G'~~Id~~"-~;" Q!nmmnulUtaltli nf 'ruuliyluauia Wills and granting Letters of Administration within and for said county,came .. ...........~.!9..~~y..~~.~.~~.~.:?.L A..~g..!12.~r..g,m~.B f:l:.aL..~~.111 A.l\P.g.Y.;i.?...I ~. ..............................,:the subscribing "":itnesses to the foregoing attached Will of F.K.Fa.wcett........................................................................................................................................................................................................................................................-..... deceased,who,after being dUly qualified according to law,depose and say:That they were present at the execution of said Will-saw the testat..Qr sign the same-heard..Hl.m.publish it as and for .Hi S I W'll d T h h Hi s .His d'h..............................ast 1 an estalnent;t at t ey at.request;m presence,an In t e presence of each other,subscribed their names thereto as witnesses;and at the time of the doing thereof said testat....9..r.was of sound,disposing mind,memory and understanding,to the best of the affiants' knowledge and belief. II Sworn and Subscribed Before Me ,~.~.dJ.)....2:0...!i::!.~ Register ( _..~.~..~==...__... .;}~~.'/..-··0r:ik1!:::.L..············..·.._..·_...._·.._·..·_·.._..:_·..·I f'- atnuuty of munqittgtnu f .an. ~egister's'Office .Aug.!.l.s.t..L.:A.D.,19.6.9 ..'Fergus Personally appeared ~.r..9.Jg .Y.~.....E~r.g.\t~.."..J.:r...!....f!..nd.....Haro.ld V...!the subscribing witnesses to Codicil No :~under date of J.P.,ne..l..~§.~_..to the fore- going last will and'testament of !!..~~.~:~~.~.~.~.~..~;:deceased, dated.~~..P.~.~.~~.~!'??~?:.~,~:p..§.§19 ,and on ~h~.~r :solemn 2~.~.B.;?did say that .........;~P.:~y.,..~!..~.~.~present,and did see and hear y!l ~.~E.~!!..9.~.~.,t . deceased,the testa:..t.Or therein named,sign,publish and declare the same as and for a Codicil to ~~.~;..last will and testament,and that at the doing thereof...~~.. was of sound disposing Il).ind,memory and understanding,to the best of the.affiant's knowledge and belief. ............:~.~gr..P.-and subscribed before me the day and year aforsaid. _C2~.2Z!.(~~. ~2 Register •• ..................---_,;,_ _.. ,. ft tf1I • 1 r \ j -•I \l.~)\.\\ .../ OJount!}of ElIanqingtntt.9n. Register's Office ~~~..~A.D.,19..§.~. ..Fergus .. Personally appeared J~:.~~..!~.~J.~.~.~~.t~?:~.n.g.J~.;r.Q.J..~t...Y..!the subscribing witnesses to Codicil No .1.under date of ~~.~.Y.g.~.~.?:~~.~~.7.~to the fore- going last will and testament of f...f K.•.....F..aw..c-e.t.t deceas.ed, dated ~.~.P..~.~.~.~.~~??~?.:.~.}.~.~§..19 ,and on ~.h~J.r.,solemn .Q~.t.h.~did say that ......................r.h~.y.Y!..~r..~present,and did see and hear F..~~..L ..F.~.w.9.J~t.t :. deceased,the testa t..Qr._therein named,sign,publish and declare the same as and for a Codicil to ~.~..~..last will and testament,and.that at the doing thereof g.~. was of sound disposing mind,memory and understanding,to the best of the affiant's knowled e r \ tI! I and belief. .................................$.~~9.J'..P.and subscribed before me e d y and year aforsaid. ...__.._.'12_)zz~ ~2 Register .................................................................-.. ............................................................................................................................... ......................................................................................................................... ...rI "j!!..-'-~..--- R~gister's Office A~K!J.~.t~,A.D.,19 §..~.Fergus Personally appeared.Ji@:r.Qlg .Y..!!..,.f.~.r.gJJ.~J.r.@,.nd OO.r..old .Y..f the subscribing witnesses to..~~ Codicil No :;.:under date of Apl1il·9.1;h•.1.9..6..9 to the fore- going last will and testament oL :f..!~.!~~~.~Y.g~.~.:t :deceased, dated ~~.p..~.~~~.~.!.:?.?..~.~.~~~.§.§.19 ,and ~)ll.,T.b.~Lir..~solemn OO..t.hs did say that ...................~h~.y '#..~r.~present,and did see and hear _f..~~.~r.f?,.~~.g.~.t..t.,,. deceased,the testat.Q.r.therein named,sign,publish and declare the same as and for a Codicil to ~.!.~..last will and testament,and that at the doing thereof...Jle . , was of sound disposing mind,memory and understanding,to the best of the affiant's knowledge and belief. ..:::~~~.9.!'.~and subscribedbeforem~~.L!Z~:~~~. ~2 Register f~ !I F.IZ.F.SC'CEr[~.r 'D'ECE'ASED."..---____-_----_-_. The undersigned ~~0.~..?~.?...Y.~~~.~..~?:~.??~::'~?.d.~?.~T~ria.11~l2f r Estate of F.K.F~:ucctt .It f Do:rol.1r h of Eust Fnshipn-t:)[lo[a e 0 ,:w-...•.........•.......•. d d h b ''bie>.h d".'~nid t tecease,ere y renounces ~~rIg t to a mInister bn ~.:-···.·····..··········es a ej'A·~t.x~"-<1.,'CV;\y,I):x;r..(7,)~J5:zK.x:t~;:;j.;jjf:~,}.;.X~XX~73;.x~J?k~:J:.x:'i.yJ;J:}f~£§t5::<'1·hil·x}{& ,,;;~..lr "-"'-1'1'':;"£~"ll'",tj-~~.t I..;_·.·.t·..·..·,··-lI..""·j,··,·A •.,..•j.....~,,·....I~-'".·.·.·-,.l ..rano,[e"1"'e\,;.l u Y"Ui:>.{!3<'.ulil,)eter-s'·Of"MomlmStl'ahon··ue·lssuea'·t:o·. ., F.K.FOllcctt,deceased....................___-_.__--_-__. Signed in presence of : ....---..-_--_----_-_.. ._-_--_------___-_.-:---__,-_..----_..--,.. .....---.--_.--.---_._------___..-.-.__.. ......................................................................:.. .....................................-____-.. ....................................-_. ..'_..___.._.._____.__~.._~.._.__._..__···__·····v·····-- •'"•••_••••••••••••••••,•••_~.__,.•••0 ••••_.,.__'"•••••••••••••••••••••••••••••••••••••• .-. .. .................................................................................................. of ~It·,I't I,! ~.. !t IiJ! ! -I ! J .-r...'1!r..~..........""-....-.....- "- ..." ,.i fc 't.-~"" ..................................................E:.~~~~~~.~.~!.~:DECEASED The undersigned-'~,11.?:~.C?1.4 .Y..!X~F.g~!'!?i3:~~~~.?~~ft.tt&~~ of _~§.~.?t.~5?.L.f..:K.·f..?.~~.~.~.t Iate-of ~.<?"£~.~Kq 5?LE;.?~.~~.??.h~.~?K~.l?.g . deceased,hereby renounces ~.~.~_right to administer on ~~.?.~4.estate of -Rax-Xi2~}ID;gtrS;p0JX.X luC;a:1WJD~:@{3gr"'"'fM~~Fxes:f".J-'~:xJl..9'~~~k'1XJ:lI{ckr£5treCtta:l~skro¢kat)oott~gxi~tlminist¥atlm"f(b~2{s~2W ~. F.K.Fawcett deceased.-.....................................,. Signed in presence of : ;. I 1\ iI f tI Ii rI IItI ft1 fft.~- t ~,,~,~30 ~~--~-._._._._---- ~J r;=,===f:=I==(}'LL ::~. '; I.2.~/(j~.O/y?!.D.J 'Co 7 /cJ k~' ~,; \ "~~j .'S1'"wn.L ANI)'l'l~)'l':j\mNT· OF F'.K.FAHCET'r .~ \ (- \iB 108 Page 325 I And no"August 6·,1969,it being 1 .sdjudf,edthat s"id \·ii.ll Hnd liodicil has been proved,it is her by ad- mitted toproba,te and Ol~dered to be recorded and Letters Testamentary are issued to }ucl~el Beierlein, liar<;>ld ,1T.Fergi;ls,J:r.and Fittsburg NatJ.om".L Bank J.rl saJ.d Testament named who ,vas duly q\'1alii'ied. \ ~ I ! I) \\II;, I\1\ \:>i :,; :~:', ·i. RUS~:::.;r.L VJIlUNO,l1J.£rISTEl LI\W OFF ICES HAROLD V.FERGUS WI\SHINGTON TI~UST BUILDING WASHINGTON,PENNA. II:\I I l. II 'I (;-1 /),.,,,/,..I :'-~./~:.~~ ,I And Now,this /I CODICIL TO MY lAST WILL AND TES TAME NT. ci~day of April,1969,I,F.K.FAWCETT,of the Borough 1 1 of East Washing-ton,Washington County,Pennsylvania,being of ,sound mind and /understanding ,do make this Codicil to my last Will and Testament. ;1 . II \,'t FIRST:I do hereby revoke I and declare null and void any and all bequestsII\'I 'I'lmade in my Last Will and Testament to my daughter,Marion Powelson,and make I '. lithe following bequest,as her sole inheritance: I I give devise and bequeath to my daughter Marian Powelson,the sum of ! I$10 •000 •00,and one-Ienth (1/10th)of the incorne from my said trust durin~the IIterm of her natural life.. ,SECOND:I give devise and bequeath to Ann Schuman the sum Of~Thousa1d 1'1 (~OOO)dollars,and one-tenth (l/lOth of the income from my said trust during the !term of her natural life. THIRD:All the rest residue and remainder of my estate,subject to the above I . I bequests shall,with the income (except as above stated)be made a part of my foundation for the purp~~es set forth in my Last Will and Testament. I!IN WITNESS WHEREOF,I have hereunto set my hand and seal the day and year Ifirst above written. The above codicil was executed and declared by the above named AiniN.ZEWE AND FFIlGIJ5 ATTO'HIEY5 AT LA',v 27 COLLEGE:STREET WASHINGTON. PENNSYLVANIA 15301 i.. I'"'.' :!I')'~ fJU'"'i J ij_:J CODICIL L F.K.FAWCETT,of Washington County,Pennsylvania,being of sound I m~n?and memory do make..,publish and decl~re this a~.~Codicil ~o m~Lap/~~illl '..4Ud f'/U<ri ~d) 111 and Testament hereby reaffirming my Last Will and TestamenAin all other respecs except as to the change made by this paper. I give,devise and bequeath to my daughter,Marian E.Powelson,the sum of One Hundred Thousand ($100,000.00)Dollars,provided she survives me for a period of thirty-one (31)days and also give her q-l-l~&CTQlry,automobiles, It·- I'i i, ( I{I.tJ fi J, "I (SEAL) k ..... ff -%.·I.ta A.J[G lt= F.K.Fawcett clothing,furniture and other purely personal effects ,as well a s such house- hold goods'and equipment I may own.;at nut ~a~l4, IN WITNESS WHEREOF,I have hereunto set my hand and seal,this day of June,1969. Signe'cl,sealed,published and declared by the above named person~ F.K.Fawcett,as and for a Codicil to his Last Will and Testament,in the 0,';' presence of us,who,in his presence,and in the presence of each other,have, at his request,subscribed our names as witnesses thereto . .//r,>('j [-I'..",7 C /'{)i?\-.1-~J1.J (t,f/1("y::.-./-e='~....~LM''''-Y v 1/.......----~--------+ Address RTlN.ZEWf.AND FERGUS ATTORNEYS AT LAW 7 Address 27 COLL.EGE STRE",ErT WASHINGTON, PENNSYLVhNIA 15301 .."-":'.:. "'-.~;-.t..•~.'"-. (. ,, " (1'o t:JI-loI-lt-l 1-3o t-r~tT\ \! 10 3~Ioq-9()~fIt,/(PARTIAL ONLY)(<9 /f I G.). ·1KNVENTORY 1',__~ of all real and personal estate oL ,..F-.~..K!Ir~W~.~~~~::deceased, late of 6a7...Eas.t..Beau..Str.eet..~~.~.~BtMN ~~~E..~~~~.~~~~~~City ,·Ward .................~:,Borough ,Township,Pennsylvania. PERSONAL ESTATE SCHEDULE 745 Shares Penn Manufacturihg Corporation of Washington,Pa.,Capit~l{';:~,.$1.00 '" Pittsburgh Nationa1,Bank,.One Oliver Plaza .gertificate of~d.eposit,1133686,dated "'2:/9/69 and due 2/9/70 with 5%interest 2 Shares George Washington Hotel Corporation, Capital,'at $10. Uni t_~(-tYr;;~'ta tes Treasdi}iY~'~'S~vings SerieJ~IH" ;,Jis~das follows:"-:": 20.00 28,000.00 25,000.00 '~\::~1;~I\'~': ":','''<;'>,'',. 4,000 •Otj2.''.'> 5,000.od' 1.0,·000.00 ';:'~I;';:/,"II, Certificate 2/17/69 and 4 -1,000.January 5,000.January 10,000~January .I, Certificate of deposit,#33687,dated 2/14/69 and due 2/14/70 with 5%interest.'.39,000.00 Certificate of deposit,1133685,dated 2/8/69 and due 2/8/7;0 with,5%interest 12,000.00 / Certificate of deposit,1133677 ,dat-ed ~/11/69 and due 1/11/70 with 5%interest ;27,.()O.0.99-.","'" Certificate of deposit,#33689,dated a.and du~2/22/70 with 5%interest '.;;-.221 ,ooef.oo . 42,000.00 210,000.0-0 Certificate of deposit,#33690,dated and due 7/24/70 with 5%in~~~~~t..\~.;~.":;,,,... .,~.,~~~~C~~rtifica te of depp~~it,112793,d~Ii~!l!\\\::"' 7/1/69 arid due 7/1/70 with 6-1/4%·'!i.rtterest":;7\~~':" Certifica'te of deposit,1133671,dated 1/]/69 'i:i'nd due 1/3/70 with 5%interest 23,000.00 Certificate of deposit,#~3673,dated 'l!'4/69,cihd-"dtie'114!-70-with '5%'.interest ..\27,000.00 Certificate!of deposit,1133668..,dated 12/30f6l8 .and.due:·12/30/69 wi~h:5%interest ~'<" Mellon National Bank &Trust Company Washington Office Checking Account No.21?...0~33 34,000.00 488.64 ..~.'. F.K.Fawcett Page 2 .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 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 $9,172.08 4,075.03 1,293.33 99,390.51 12.36 3.30 485.86 481:90 ".., ~veir Walker 1/4 interest in net gas production from Phillips Lease to J~ly,1969, Phillips Lease to May,1969 31.62 21.55 53.17 41 ." 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 '.t?/.-'.Union Drilling Company Inc.,..':;J.j, Net Proceeds of Gas Sales for..,July,1969 'l·d.'.~~\."".-.-~?~~~;...Household Goods,Equipment &Clothing (as per Appraisal on File with Executors) Jewelry )::-.,' 1l~90 16.71 721.37 8,008.50 42.50 $831,278.16 i ·,. REAL ESTATE SCHEDULE REAL ESTATE IN PENNSYLVANIA 1.7319 acres of 1andJ East Beau StreetJ having erected thereon a 2-1/2 story stone dwe11ing J a 2-car Tandem Integral garage,a stone springhouse and a frame building known as Rear 689 East Beau Street,East Washington BoroughJ Washington CountYJ Pennsylvania AND Lot 50 x 150 known as 689 East Beau Street,East Washington BoroughJ Washington CountYJ Pa. ,D ( $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,Pa. "I:'"~"..:~~:'j'':I!;;i,;:' MEMORANDUM OF REAL ESTATE'i'~UTSIDE THE COMMONWEALTH OF PENNSYLVANIA NONE ,"' i.,"" 3,700.00 $46 J200.00 -----------------------------------, 'IJq' AFFIDAVIT OF 'EXECUTOR OR ADMINISTRATOR STATE OF,PENNSYLVANIA l SS.: COUNTY OF ALLEGHENY ~..;, 1 j...,:;, or Administrator Sworn and subscribed before ,me ) this ..L4-day of·v'"'ql (19:Jp) "))7ae6L~dt::) Notary Public MABEL t.l\\,IAN NOTARY "rUBlle, ,WA~,.j":"T"r:WASH":';roN COUNTY,Pit MY COMMIS::,10N El(~~~~~.fE.3RUARY 1,1973 't"..'~~::j ~.. .Personally before me,the undersigned au,thority•.a Notar:y.Public:'i,n and,forsaidCountyandstate,appeared Charles E.Enlow,Ass1stant V1ce Pres1aent,PHtsburgh National Bank,Michael Beierlein and Harold V.Fergus,.Ir. who,being duly sworn according to law,depose and say·that PITTSBURGH NATIONAL BANK Michael Beierlein and Harold V.Fergus,Jr.are the \,,ExecutorsOOt~ of the estate of F.K.Fawcett deceased, that the foregoing schedules constitute a complete inventory and appraisement of the real and personal estate of F.K.Fawcett '<:;i, deceased,except real estate outside the Commonwealth of Pennsylvania,that the figures > opposite each item of real and personal estate in the foregoing schedules are determined;,..,. and stated by the undersigned to be the fair value of said items as of the date of the 'decedent I s death.Pittsb~rgh National Bank BY:~dR,a ~~ i71. ..... --:-...:..... i?I)S,sELL'i.·,PiNO tir-C'I (1'1'-'),.."'IL I 5'/'1/:v ,t:1 \."t ,{".t'/ASHr~~f;'TON CO:,PA.\, ""..•?"',9I'·',{, .,.,1'4,'":J",:,!'"-\,'l' /",0.11\,'''',~'''l '").'.I l!'I;','.,...;,.i n~.. 1,'I '•.,I !!" ,.p. :0): :0):::"H'~.p:r-tCI;:l CI);O ::(Y) ;..O):LC\ IJjl oar-t:::l 0):• Q()r-t:cUHr-t:p...<i>0:~0:'":.:C::::;...c::0:.p;.p'0 :j:QO ri 0:CQCI):•.-I~;..c:ciS t--:rf.l::r;:OJ;cU: ::;s:>.: Q)rnr::rn";~f't:l :0 _ Q)Q)+-''''''.~~~~ ~ ........... ~~~~~'\~~,~!::l~'"~. ~ "'( ~ ..,.,... .\ '~;;--~.'... '("n /!I:.,;nvLju\..~, j .pi .pi 0):0:~:cUifri;,.:~i .:~i ........:... \'i.""~.~\'-"o ~~rnril ~~o~Z~>ZFt ~ ,,~N .~ ~ ~~j ~ ~ ~~ <)..I cte4~~'1 ~~~"\~\f)~ ~0z .; ! "r!.;;".. t"!' \,----------_..._- ~~-i '71 ~,~-.....- . j'•"\ -.-...'t"- ..------------------------...,....------------------_......~•.. of all real and personal estate of J!.!~.~..X.~W~Jj:J'I deceased. 687 East Beau Street Extention .late of '~~Ea.s.t...Hash.iugtQn City Ward .......................................................................Borough ,TO\\'llship.Pennsylvania. PERSONAL ESTATE SCHEDULE ,.,. 745 Shares Penn Manufacturing Corporation of Washington Pa.,Capital (Increase in carrying talue from $1.00 to Value as of 7/26/69,Date of Death) .046875 Working Interest -Dollinger Well #2 Benezette ••Twp.Elk County,Pa. 'I;,. •Q46875 Working Inte~est -Hall Chase Well #1 Benezette Twp.Elk County,P&• •0625 Working In~erest -,Green Glen #1 Sylvania Brady Twp Cle,:rfield County,Pa. .0625 Working Int·erest -:M Plymire Well ill Armstrong Twp Ind~~n~Co.,Pa. .0625 W4rking Interest -H.L.Gernandt Well #1 Walter Stark Farm Grant Twp.India~a County,Pa. '-297,999.00 -- 150.00 - 250.00 . 240.00 600.00 2,7QO.00 •0625 Working Interest Cameron County,Pa. Howard Well #1 Gibson ~vp • '800.00 I"" ,f," .' ., .125 Working Interest -Anna Kuhn Well #1 S Huntington Twp. Westmoreland Co.,Pa. .0625 Working Interest -Clair Reade Wells #1-2-3 Gaskill Twp.·Jefferson Co.Pa • •25 Working Interest - G Goroncy Wells N Bethlehem Twp.Washington Co.Pa .25 Working Interest-D MPnillips Well #1 N Bethlehem Twp .Westmor~landCo.Pa .25 Working ,Interest - D M Phillips Well #2 N Bethlehem~' TWp.Washington-:Co.Pa.;·"""~"' .25 Working I9tere~5~ilJh.M Phillips Well #3 N Bethlehem TvJp.Washington'Co~Pa.'"", .,·\.;.G J~,~::~,:~..",r"l"f'l'.'.25 Working Interest'::'"'dt.'t)1~oodwin Well ·N Bethlehem l1vp Washington Co.'Pa.... }t~" •25 Working Interest .,,;;.\>1 C'Dunn \-Jell N Bethleh'-em l1vp. vJashington Co.Pa,;o"~' 7,000.00 ,- 1.00 1.00 1.00 1.00 1:0.0 \' 1,,00 - ./1,. •25 Working Interes.t-\~'Tomasic Well N Bethlehem ~vp ~,r':.' Washington Co.P,@;.~,".. •0625'·w.ng Interest - B L Marteney vJ~i?l,iFl-147C:un{t~\ .\Di s trict Barbour Ce.WVa .,-'.,i',·,r' .0625 Working Interest ~A Clark Well #1-176 C Court House Dist Lewis Co.W.Va. .0625 Working Interest -.M 0 Smith Well #1-28 E Hackers Creek Dist Lewis Co.W.Va. "'''i ........":~~/:"}" .0625 Working Interest -,F A :-Clark Well il1-95 E Skin Cr~ek Dist Lewis Co.W.Va. 1 ..00 ' 750.00 ' .16.0 .00 '-7 I ~",.}. 1,000.00 PAGE 2' .~. '- F.K.FAWCETT •0625 Working Interest-M R Clark Well #1-87 E Skin Creek Dist Lewis Co W.Va. .0625 Working Interest-R N Gay Well #1-113 E Skin Creek Dist Lewis Co.,W.Va. :.0625 Working Interest-F.R.Hardman Well #1-77E Skin Dist Lewis Co.:W.Va •. .0625 w6rking InterestH.F.Hawkins .\'1e11·in-106.E:Skin Dist Lewis Co.\.J:Va. .0625 Working Interest-C WHinzman Well #1-134 E.Skin Dist Lewis Co.W.Va • •0625 Working Interest-M E L Larkin Well #1-137 E Skin Dist Lewis Co.W.Va. .0625 Working Inter~st-E S Lawson Well #1-88E Skin Dist Lewis Co.W.Va •.. •0625 Working Interest-E S Lawson Well #l-lQO ESkin Dist Lewis Co.W.Va •... •0625 Working Interest-B McNemar Hell tfl'"-80 ESkin Dist Lewis Co.W.Va..~ .0625 Working,Intere~t-A.J.Reeder W~ll #1-46-E Skin~ Dist Lewis.Co.Wer.Va. .0625 \.Jorking Interest-E M Roach Well tfl-l27 E Sk:krl' Dist Lewis County,'\'1.Va.",(}' .0625 \vorking Interest -Stalnaker Funeral Parlor Well #1-43 E Skin Creek Dist Lewis County,W.Va. .0625 Horking Interest - H C Summers et al Well #1~175 C.Skin Dist Lewis County,W.Va" •0625 Wor..king Interest -Union Dr1g Co.Well #1-142 E Skin Dist Lewis Co.W.Va. ,.0625 \.Jorking Interest - L A Clark \.Jell tIl-165C Banks Dist Upshur Co.W.Va. .0625 Horking Interest - WH Aspinwall Jr.Hen tl1-151 C &#2-154 C Meade Dist Upshur County,W.Va.' .0625 Working Interest - R Farnsworth Well #1-169 C Meade Dist Upshur County~H.Va. .0625 Working Interest - J C McCoy Well #1-161 C Meade Dist Upshur County W.Va. •0625 Horking Interest - R A Morgan Well t,l;2-196 E Meade Dist Upshur Co.W.Va. .0625 Working I1\f!erest -M.C Potter \.Jell tl1-170 C Meade ]jist Upshur Co.W.Va,!.'. "tf . •0625·Working Interest B M Reed W~1~.#1-180 C Meade Dist..,"..~,.~;"Upshur Co.W.V~~ .0625 Working Interest - B Riftle Well #1-174 C MeadeDistUp,9hur Co.W.Va..''", r \ ,.- --.-- .,'(. 400.00 200.00 100.00 500.00 , 375.00 • .150.00 ' 200.00 I 200.00 . 300.00 1,200.00 ''','.~. 120.QO 900.00 900.00 :C;.-:. 60.00 825.00 - 1,000.00 1.00 600.00 . .. 900.00 1,300.00 750.•00 850.00 ,.- l F.K.FAWCETT PAGE 3 .0625 Working Interest - S St.Clair Well #1-159 E Meade Dist Upshur Co.W.Va.1.00 - "'" .0625 Working Interest - S Murphy Well 4ft1-l43 C Union Dist Upshur Co.W.Va • •0625 Working Interest - N B Booth Well #1-13 U C & #2-14 U C Warren Dist Upshur Co.W.Va. .0625 Working Interest - H A Casto Well #1-30 C Warren Dist Supshur Co.W.Va • •0625 Working Interest - H A Casto Well #1-22 C & 2-51 C Warren Dist Upshur Co.W.Va • •0625 Working Interest - H A Casto Well #1-66 C Warren Dist Upshur Co.W.Va • •0625 Working Interest - H A Casto Well #1-67 C Warren Dist Upshur Co.W.Va • •0625 Working Interest -H.A.Casto Well #1-83 C Warren Dist Upshur Co.W.Va • •0625 Working Interest -J L Dawson Well #1-21 C Warren Dist Upshur Co.W.Va. .0625 Working Interest -NJMick Well #1-25 C &#2-118 C Warren Dist Upshur Co.W.Va • •0625 Working Interest - WW Warner Well #1-32 C Warren Dist Upshur Co.W.Va. .0625 Working Interest - C WReeder Well #3-l53E Courthouse District Lewis Co.West Virginia .0625 Working Interest - S A Lane Well #1-169E Meade District up{lur County,W.Va. .0625 Working Interes~DoyHelmich Well #1-198 UC Washington District Upslur County,West.Virginia .0625 Working Interest -Basil &Chas Hinkle Well #1-200UC-Washington District Upslur County, ~vest Virginia .0625 Working Interest -Ishmael V.Hull Well #1-53E Skin District Le117is County West Virginia .0625 ~vorking Interest -F.C.Mc Nemarj Well 4ft1-63E Skin Creek District Lewis County,"W~st Virginia .0625 Working Interest -F.A.Clark Well #1-76E Skin Creek District Lewis County West Virginia .125 Working Interest -F.S.Riffle Well #1-4C Warren District Upslur County West virgi~;f. :.;/~:'\~,~ .125 Horking Interest -J.S.Lane Well'4ft1-374 5C Banks District up$i~r County,West 'Vii:ginia·',/. •0625 Working Interest -Major L or Brent W.Hinkle Well #1-TR2-9UC Warren District Upslur Cq~nty West Virginia 75.00 " 1.00 - 225 .00 ~ 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 1,000.00 50.00 1.00 1.''00 1.00 F.K.FAWCETT PAGE 4 .0625 Working Interest -George Anglin Well #l-llUC Warren District Upslur County West Virginia .0625 Working Interest·-Wa Hinkle Well #1-12UC Warren District Upslur County,West Virginia .0625 Working Interest - MA Taylor Well #1-15E Skin Creek District Lewis County,West Virginia •0625 Working Interest -Ed'''ard C Hereley Well tn- l29UC Warren District Upslur County,Hest Virginia Horking Interest 15 Hells Fayette Co.Pa.and 1 '>Jell Garrett Co Maryland •".:':>' $ 1.00 ' 1.00 - 1.00 .. 200.00 . 1,400.00 ' 333,341.00 ... ·.. "SEE ORIGINAL" "SEE ORIGINAL" REAL ESTATE SCHEDULE REAL ESTATE IN PENNSYLVANIA \ MEMORANDUM OF REAL ESTATE OUTSIDE THE COMMONWEALTH OF PENNSYLVANIA .'-" -===="B"I AFFIDAVIT OF EXECUTOR OR ADMINISTRATOR ~ "-' r PITTSBURGH NATIONAL BANK E~cmor~~ ~~__~__~deceased, and appraisement of the real Executor s " !SS.: ~ "< t STATE OF PENNSYLVANIA COUNTY OF ALLEGHENY 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.Fawcett 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 stgted by the undersigned to be the fair value of said items as of the date of the decederi~"~L~a~h.PI~T~TION~.B~ !}\-:......BY '-~--,="...::r.~&;::W;#il....(/.1:;":~ir-~"""-;"'"__~"""'=~..=;..._...;::....--~__ Sworn-and Subscribed before me )"" this,'"21,,11lctay '01''):;"Oc/~heIr 19-'iQ) ~()--'.-Y"(\,I )t~7i:--",7Jh -ifVt-6-~) Notarf ~blic J-.".--.... .·"V. ..\~,CHA~lOrrE_L:'YOUNG,Notary Pliblic Washington.Washington Co DM~~. . Y Commission Expires August 3,f970Lf I Personally before me,theundersigned authority,a Notary Public in and for said Co~nty and State,appeared Charles E.Enlow,Assistant Vice President.Pittsburgh Nationa~~ank,Michael Beierlein and Harold V Fergus,Jr. \ " , \ ~- t ..~ I~ ~~"~ \\'~ ~)\)1 \\''\j'0 _ _ '';'.Jci~Z : ~(r HI~ e:t:lrE-tl~ZIO ~Ie..-.., ~Ir ~I~'HI~Potl~ Pot I> pl~ lZll ~~ ~o ~enril E-tE-t~o~~. ~. ~ 1~ -.............I ~.p~--.! 1£;0;0 o __.-,~;0..............., t:.'::),-!-~i H r+lJ>rr1 r-c-:l ;:lZl:+'Q~~(Ii •..~I ._.;.......;lZlm::::(f1 (,...,,:t"l L!'IZ-l r "':lZl:(I)r+iC':)rn r"-0'"'-::.Jt:2'bO '.~,.:.--4 :.n r-";,,0;(I)~So._.,.""':~:r-i 8-t. ,'~'r-i '.....-..,~-::::~:0 :..O...-:y:;-l -e::10 go:::.~~_r -'i i ~.c.p...-oro L"i :;.j.)till»(J).c..4 :Q::::lE::::...:1:0'';; dlZl,.C,lY.l~t--~~C\1:: 1 i:>.:Q)rn:I::~,:~~'0 :0 '0Q)Q)....'0~~<-< I / -/.,'Ii"",.:J~..'"~., • ~ -I ...~e ~..~.' ~ .,"••.•P:'·,;-~: KICHAEL 3;.=IE[~L~:IN,HAICOL~)V.FERGUS JH..&PITTSBUIi.GH NAT.BAl,'K (Executor &!JAiYiiKiill<SW.zYafLdiJ •BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION NOTICE OF FILING OF APPRAISEMENT • IN YOUR REPLY PLE"..", REFER TO 37.....245-3 1 \ I I In Re:Estate af __..;:;.F...J.t.=.K:.!.t......=F~a"-'v.:..::.c~e~t~t::.-.,.-__ ____\..:.;·Ja:.:.:s:.:r:.:.:.l:::·n:.:::Si2..-t.:.o:.:n:.:-~~_County -File No.63-69-902 You are hereby notified that the supplemental appraisement in the -estate of ·..;:;.F~.~K~c.~t~'2~,~~Tc~e~t~t~__ has been filed in the office of the Register of Wills qfJasbiuFtoD County on November 13 ,19 70.Said appraisement reflects -the folloWing valuations: ~QC{ilP9~~<:i~.~_....L~~u3~-~......·~ Persona1 Property _.,.-_..(.3.,..,~~3..,i1.·..(.3~1:1+.1~OB:---_ Transfer s --=1:...:,7...;.7...!.:..:.;1:;:3.::3..::..,:o..,:_ Total 510,474.•09----:.- ... As to such tax that is paid within three months from date of death,a five (5%)percent discount 'is allowable.As to any tax that remains.unpaid after one year from date of death,interest at the rate of six (6%)percent per annum is charged. Any party in interest who is aggrieved by an appraisement may appeal therefrom as provided by law. f I Date 11_-_1..::,3_-.:.-70_-...,.__ DATE OF BEATH:July 26,1969 Note:This.is not a bill. •("r _.~"... \ ) )NO.L 3 -C1--7(')~2J )DECEASED ESTATE OF F.K.FAWCETT I 'I .j IiIIII IN THE COURT OF COMMON'PLEAS OF \VASHINGTON COUNTY,PENNSYLVANIAI! jl ORPHANS I COURT DIVISION APPEAL FROM ASSESSMENT:.. 3.,The said estate has to date,filed an original and supplemental 2.The undersigned,Pittsburgh National Bank,Michael Beiedein and 1.Mr.F.K.Fawcett was murdered in his home in the Borough of East I. 8,133.00Cashpaidvariousdatesin1968 Mrs.Ann Shuman' R.D.#2 West Alexander,Pennsylvania 4.Included in the supplemental Inheritance Tax Form was a total of The petition of PITTSBURGH NATIONAL BANK,MICHAEL BEIERLEIN f and II III.TO THE HONORABLE,THE'JUDGES OF SAID COURT: II "I:IIIiII HAROLD V.FERG us,JR.,ESQUIRE,respectfully represents: qI: H.'I'I!':II Washington,\'Vashington County,Pennsylvania on July 26,1969. E (i1:!i HII ,I Harold V.Fergus,Jr.were duly qualified and appointed as Executors of theIIII. 'I'Estate of F.K.Fawcett..iIIilI,I:n1·Ii Pennsylvania Inheritance Tax Forms (RCC 33)as required by raw. IiIIIi 11 $177,133.00 in cash gifts given by the decedent within two years of the date of~I j!his death as follows: IIdI';, I! (I·:, Ii:j I'ii .< " " ,. " Cash paid 7/1/68 100,000.00 . l ~i~~---- ..A1'10R·'.j£·!~;AT L:,.,':1'.\" ,I:::-:tSOUTHGot..lr,':a::<l'r[!:.:II I .;,I; ;~;1!::1Ii II Itl;H I' , i ei -" Cash paid 6/30/69 37,500.00 Daun and Donna Mounts - jointly R.D.#2 ' West Alexander,Pennsylvania Ca sh paid 1/10/69 !i 5.By appraisement.dated November 13,1970,the Commonwealth of ::Pennsylvan~a,Department of Revenue,Bureau of County Collections,I~heri- !',., 'j tance Tax Division assessed the aforementioned $177,133.00 as taxable for (I Pennsylvania Inheritance Tax purpos es •"p 6.The executors of the Estate of F.K.Fawcett allege and on appeal , Ii hearing will prove that the aforementioned gifts were not made in contemplation "of death but on the contrary were for reasons of a continued lifetime purpose. ;. ;~making a gift to his future step-dau'ghter to enable,her to p'urchase a house 0 ;l 'jH the decedent again believed that he was furthering his lifetime happiness by ".' 7.The recipient,Donna Mounts,is the daughta-of Mrs.Shuman,and '.'. II III.. I 8.At the time'of the F.K.Fawcett untimely demise,he enjoyed excellent I ;,health,even though 87-yeiHs old,and in no way gave these gifts to any of the recipients in contemplation of his own death.iII i WHEREFORE,your petitions pray your Honorable Court determine the I ;'correctness of the aforementioned assessment either at the aud.it of the account'1 or on special date set by the Court,iriaccordance with Art.X,Section 1001 of Ii the Inheritance Ta,x Ac(of 1961 (72 PS 2485-1001). H Re s pectfully s ubmitted, FERGUS,MARTIN and FERGUS By --,.f-I-~--l--_---f+-'-:-'_---------l -2-,',I;':' ,.·\'i·\Shl....I ;, I ~'. "1~ ii!i :ijiI; i'!,, :1'1'I n.,1 SOU';"I C('·!.f'~.'';1rn:,.1 I: I, II ,. I ~. I" II ji III, j I; \1, II;1,. "". "iIII , " • .; COMMCNWEALTH OF PENNSYLVANIA COUNTY OF WASHINGTON ,) )SS:, ) information and belief. Personally appeared before me the undersigned authority,CHARLES E.'I ! ENLOW,Trust Officer of the Pittsburgh,National Bank,MICHAEL BEItRLEIN,I i· " !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 I ;;appeal herein is not taken for purpose of delay and that the aliegations set forthl I,i in the within appeal petition are true and correct to the best of their knowledge,I. iIi, ;;, !. !; .' i !1 Sworn to and subscribed i :Jeforc me this f rJ,day ,1971. I,1 I ,,-+-,";L'/'i t;",~.11,-y //'tad";/1 '......,,I__'_._".r,_=,_-=,~_'_C-t~;A..v_~-..;::a..__I Charles E.Enlow I /17·•/I-:!u<'-fi./ld /1.'-:.....:.....:::..:...::...:...:::.=.:::.:::-:~-:::!2:.~~~_ Michael Beierlein"/-.....,' ,\'..":'/,/",'"L-V ' Harold V.Fergus III IIII ;~1 S,:JUTH C·..I.l~.\..·:.·'"., ',:::l.~:'Hr"f~'.'. e:'\';....,l\:,"\"",\i •:'J J ""~; Notary Public CHARLOTTE L YoWL"UNGaSmnglooWh',Notary P ','M Co 'as lOgloo UO 'eYmmissionEo.'Co.,Pd.'Plres AU~~SI 3./inot{ " -3- .:,.-. I - •., ,t'.. " IN THE COURT OF GOMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS I COURT DIVISION I (t: ESTATE OF F.K.FAWCETT DECEASED· ORDER ) )NO. ) "'-'",.'. It.i:. i/l.IiIiI: "" " AND NOW,th;S .r.!fa y 0;Ja nua ry,1971,the within a ppeal presented-. and is directed to be filed.A copy of the petitDn and order is directed to be (~(7 7(~/;YC/dr~ Iir I:served upon the Register of Wills,Inheritance Agent for the Gommonwealth ofIi,. i~,Pennsylvania,forthwith. h!: .!:A hearing.-on the appeal before this Court'shall be held ,;' ;: ~j r II.~.H ij:! .. :,;:.'. ·1· .1 i':i ,I,I f £RGU5:.M:,i\7 ;;J ·1 AND ,.tRGt1~ .I\TTor,.:'''r~"'I'-\'.. h:,~,s:'l..'''' -4- ___'"""IIlIIIIlll'--~~~O~>'~."_~.~._~_""'~~.-~~._"........---""""""'~.______"-_~..~..."""'<.~'m-"---·----·"-.""""-"""--"""""""'--O.-._"''''"''',"",'~----~==-=-.__._'"'_ In the Court of Common Pleas of Washington County,Pennsylvania Orphans'Court Division No.902 of 1969 In Re: Estate of e e F.K.FAWCETT, Deceased. "I i "I II .~f ORDER AND DECREE " G .(Marino J ) ,.I ,. ,-,"l "Q)t'5,~'..9]~.,i0' e I -- ~I-1i~.,.r i)a- Il ,I I.. "~2 ORPHANS'COURT DIVISION (COURT OF COMMON PLEAS) G''iit:n:-"'"- WASHINGTON.PA. r.,)..~-/.37 11// / _._~_.~~- I J -...:;- ill THE COURT OF COM:MON PLEAS OF WASHThfGTON COUNTY,PENNA. ORPHANS I COURT DNJSION INRE:( ) I.Estate of ( )No.902 of 1969 F.K.FAWCETT,( ) Deceased.( ORDER AND DECREE The executors here entered a complaint,under Section 1001 of the Pennsylvania Inheritance and Estate Tax Act of 1961,72 P.S. 2485-1001,that they elected to have the correctness of the Commonwealth1s appraisement determined by this Court at the time of audit. After a full and thorough consideration of all the testimony adduced at a hearing held for the purpose,this Court makes the following \> DECREE And Now,February 14,1972,it is Ordered,Adjudged and Decreed: ·1.That the gifts and transfers of cash and securities :jTIade by the decedent within a two -year period prior to his.death,.amounting to :rp.ore than$~77,000 constituted a material partof decedent's estate. 2.That appellants have not sustained the burden of proof to s]:1.ow that said gifts apd transfers were not made in contemplation of death. 3.The appraisement of the Commonwealth is confirmed as :jTIade and recorded. ------------------- ·e.. -4 • . In the event that any party in interest shall enter an appeal from this Decree,or any part of same,and serve notice thereof as provided by Supreme Court ;Rule 63,this Court will thereafter file an Opinion of record in compliance with said Supreme Court rule. .y ".'l., -2- • NOTE-Rule 6:~requires appellant.immediately upon entel'ing his appeal,to serve notice thereof on the opposite party or his counsel and to file promptly in the Court below proof of the service of such notice. IN RE:ESTATE OF F.K.FAWCETT,Deceased Appeal of Pittsburgh National Bank and Michael Beierlein and Harold V.Fergus Jr.,Executors of the Estate of F.K. Fawcett,Deceased No.902?Term)1969 (Number in court below) To Appellee or his'Counsel: You are hereby not ifi ed that on_---'-M:.ua....r~c.....b"'""___......1.c.J4"'_l,f--l....,9,.1-7+-'-2------- an appeal was taken to the Supreme Court of Pennsylvania in the above entitled case at N~82"....March Term)19 7'?by The Estate of F.K.Fawcett ______________>~·:___---and that this appeal w~ll be on the-... list for the Week of September ~5,1972,at Pittsburgh. ...._.....__..~-,...---..._.._........-.... '.g ".••_.......~a-__.-.__.......---....._.......---...-~. PEACOCK,KELLER,HE &DAYherebyaccepted. ____--'3=-_--_.::....~'197z..;___Service of the foregoing notice is \-. FILE IN COURT BELOW No.902 of 1969 (Number in court below) IN RE;ESTATE OF F.K.FAWCETT Appeal of Pittsburgh National Bank and Michael Beierlein and Harold V. Fergus,Jr.,Executors of the Estate of F.K.Fawcett,Deceased ••"':t - ...-~::::J C/)rr;.::t;::-i;:?;:,; -(.r)".-#<t~_-/0)';':'n,J:"'1 No::tii:ce··~f ~t.~: Acc-eptance0'-- :,~~~: LJ r-...-~(/)Cl .........,'-"". r-...,•i -..,.,.."-"---....., ~-'-£..~::-=::::; ......,...>l-f-~Ap~p>eal f:l.nd f S c-J. Q ..ta:FV:l.ce. -J: 'C::::J "-.J <..""1• \ \ \ 0_"___•'I 01' .o.....~ /;2,q.--/....-g 2-(2"k' '.. .. ( e e e e t .. • _..•._-._._---~~~~~-~-."--~--'"-~-~-"~-'-""-""",--.~""""--,,~,-••---,,.-••--".•~.•-~~",,-----_._-~...."..-",.------_.~>"'~'~.•,-~.__.-"-,=.~~."..-_•.,..,...-~",~""""",-"~~=,~,...._~,~-,,"=-,,..,..~~~,,~~-=-~~-,,,,=....--==~,"",=,.....---_._----",---=---,.~,,~...__.<~,~,..,~._-- In the Court of Common Pleas of Washington County,Pennsylvania Orphans I Court Division No.902 of 1969 In Re: Estate of F.K.FAWCETT, Deceased. o PIN I 0 N.~' •~•...,I _':'.•',''j..,(M~r:ino,J.)r)....c·Ki ' ,--'I I \~/",T.\'"'1 r \'l'', 'J -,,\\if .,,\~~.~~':~.- (.. <.<:..'<~<.,....2 ORPHANS'COURT DIVISION (Q(IJRT OF COMMON PLEAS) U ~\/"-..WASHINGTON,PA. I..";'II~%~l ·,, ..'-----._---~--------~------_._.._._--==---==-'-~-----,--------, .'.. ill THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY 1 PENNA. ORPHANS I COURT DNISION '. INRE: Estate of F.K.FAWCETT1 Deceased. ~arino,J.,1Harch 21,1972. ( ) ( ) ( ) ( OPINION No.902 of 1969 The court is informed of an appeal entered from our Decree of February 14,1972,in the above matter;in accordance with Supreme Court Rule 63 this opinion is rendered. F.K.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 man. In 1965 he became acquainted with a widow of about 39.In 1967 he began calling on her ~bout twice a week.He soon proposed IT).arriage;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.Fawcett continued to call on her and continued to propose marriage.In the year 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 haci.giv-enher the sum of $8,000.On July 1,1968,he presented her with a savings certificate of $100,000. \ J ,It ,.• .'... '",,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, less than a month before his death.Tq.is same year,he made a gift of ... $31,500 to his girlfriend's daughter,also for the rur.pose of building a hom.e .,,..for herself.His total gifts dur-.~ng this interval amo.unted.~o more t1:+~n'. $177,000,which said sum is undoubtedly a materiat 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)ler mind somewhere along the line;but she consistently refus.ed. He talked about his will with her,and together they went over the provisions thereof,particularly the gifts-to charitable organizations,.which were listed in percentages.These were changed on several occa·sions.They l . met for su~h purposes at least six times.He also bequea:thed her the sum of. $10,000 in the Will,as well as on~-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 faithfully to do.~,. Mr.Fawcett had peen in remarkable health for a man <?f his'age.... But in May of 1968 he complained to his doctor that-b:e"had:a pressu,:r.:e in_his head,and of nervol1sness.He visited his doctor·on-four·oGcasions in 1968. In February 1969 his doctor had him go to the hospital for examinations and .-<t tests;he was "there four days.The ,9-octor'made a diagnosis of suspicion of c~erebral ischemic attack.'He exhibited extreme diz~y~~ess and,staggered markedly.The doctor warn-ed-him.-thathe mighLbe leading u~to a stroke., He insisted on being discharged from the hospital,and the doctor permitted him to l'eave.',' -2- -------------~--------------;-----=------.,--- ,....',..', ".-<. .... ,... "-.... t.0-....... ..' The inheritance and estate tax act of 1961 increased the.-~ presumptive period to two years,and provides that transfers ma"de.more.than 1. two years before death are conclusively presumed no~to be in.contemplation of death.Hence,in the instant matter.,-appellanLhas-the..bur:<ien.of proving that these transfers were not made in contemplation of death,allbeing within the two -year.period. ., Such transfers are generally considere~d collectively and we so ' consider them here.Oldfield Estate,19 Fid••Rep.147.Thi;:;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 •.~~~,. ~. A transfer of 3%of the gross estate has been held to be a material part thereof::En~brock Est.,58 Lanc.420.Transferof 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 aq.vances the postulate that in spite of the advanced age of 87 years this decedent was proposing marriage to his lady friend and that the t~.o postures are absolutely inconsistent.Of course this might be the circumstance in the usual sta;te o:faffairs"•.But we do not believe it to be the case in the unusua~state of ,things wit-h this decedent• .~ We must remember that he had known this·:la:dY.'since 1965.He had definitely.·:f ' .,,,,".'..,,..{ proposed marriage and ha9,been refused on many occasions.He wanted to \ continue his friendship with ~er in spite of her refusal.How c?uld he do this without repeating his requests?It would th~n appear that his ardor had , cooled;this would never do.So he continue.d:;to make his calls and profess " his devotion,but he knew in his heart that nothing would come of it.S'o the two postures are not necessarily inconsistent-. -3- ,. .. .' .~~..... .',1. ·~ We ho ld that appellant has not met its burden of proof by a fair~l .preponderance of the credible eVid~nce to.show that the gif.~s were not made in contemplation of death.,The appraisement in this estate as made by the ..,; ,. Commonwealth is confirmed"as made and recorded. " .;'; -4- .,. • e L_ '-• e e In the Court of Common Pleas of Washington County,Pennsylvania Orphans I Court Division No.902 of 1969 In Re: Estate of F.K.FAWCETT, deceased. ADJUDICATION (Marino,J.~. -v ~ ~:t:"J ~J~ ~.c ~ c:>-..'~(-~~;J ORPHANS'COURT DIVISION (COURT OF COMMON PLEAS) WASHINGTON,PA. ~2 -~~ I ~ lli THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNA. ORPHANS'COURT DNISION INRE: Estate of F.K.FAWCETT, Deceased. Marino,J.July 1,1971. ( ) ( ) ( ) ( ADJUDICATION No.902 of 1969 The will of F.K.Fawcett was dated September 27,1966.The will itself presents no problem.However,there are three codicils,the first dated May 25,1967,the second dated April 9,1969,and the third dated the blank day of June 1969. The second and third codicils contain interlineations ,deletions, cancellations,additions and marginal writings.The will and codicils were probated August 6,1969. The probate of a will is solely within the jurisdietion of the register of wills.The Orphans I Court obtains jurisdiction over the probate only on appeal,and the statutory period for appeals is two years from the date of the register's decree.(No appeal was taken in the instant case,but the statutory, period has not expired.) The register heard no testimony with respect to matters at issue, made no specific findings concerning any of the matters of interlineations, cancellations,marginal writings,etc.;he probated the will and codicils in their entirety and by his action admitted every word of the instruments with the exception of the cancelled lines and words. The court could vacate this decree of probate and send the matter back to the register for specific findings concerning the matters of cancellation,interlineation,addition and insertion:Rockett Will,348 Pa•. 445 (1944);:Mayor Will,12 Fid.Rep.151 (196l). But the register's decree of probate could be appealed within two years,and it would again come back to this court,raising the same questions. In light of this fact,the auditing judge,not without misgivings as to the propriety thereof,permitted the introduction of evidence with regard to the various interlineations,etc.,plainly visible in the second and third codicils, as well as the execution of same with respect to time of execution as precedin ~ or being subsequent to the various changes effected. The register of wills probated all thirteen pages of the will and codicils and attached photostatic copies of the will and codicils to the letters testamentary.These copies,being photocopies,contain all the interlineation$, deletions,cancellations and additions found in the original documents.There is nothing in the register's record to show what decision,if any,was made concerning any of these changes.The register did not render a f1Copy Fair.It It is clear from the evidence adduced that the changes made in both the second and third codicils (and these are the only two involved)were made at the instance of the testator,in his presence and at his specific instructions; that all of the changes were effected before the testator executed each of the codicils;the marginal initials of testator were also affixed by him after the changes opposite the initials were made,and before final execution. We conclude,therefore,that the entire Will,and the three codicils have been probated in the exact typewritten form as submitted to the register, and that the various handwritten alterations and interlineations are all accepted as written;only the deletions and cancellations plainly evident in -2- -.. , i the second and third codicils are taken as disregarded by the register and as forming no part of the probated instrument.The doctrine of dependent relative revocation is not involved in any manner. Cancellation may be accomplished subsequent to execution of the instrument:Section 5 of the Wills Act of 1947,see Wright Estate,380 Pa. 106 (l955).No particular form of cancellation is required.However, interlineations ,marginal writings and insertions or additions are not valid unless the instrument is executed subsequent to the effected changes:Wright Estate,supra. We are further requested to interpret the third and last codicil, in which testator bequeaths the sum of $100,000.00 to his daughter,Marian E. Powelson,as well as certain personal effects.The question is posed as to whether this sum is in ad<;lition to a beque~t of $10,000 to said daughter made in the second codicil or in substitution thereof.We note that the testator reaffirms his Last Will and Testament and prior codicils as well.The immediate prior codicil provided: IIFIRST:I do hereby revoke,and declare null and void any and all bequests made in my Last Will and Testament to my daughter,Marion Powelson,and make the folloWing bequest,as her sole inheritance: I give devise and bequeath to my daughter Marian Powelson,the sum of $10,000.00,and one-tenth (1/10th)of the income from my said trust during the term of her natural life.II Should we hold the questioned bequest to be substitutionary,a good argument could be made for dropping the interest in the trust estate as well. It is hardly conceivable that testator intended to do this,when his original bequest to his daughter was $100,000.00 plus one-half interest in the trust during her lifetime. -3- ·. This was reduced,as above noted,in the second codicil to $10,000.00,plus onffi-,tenth of the income from the trust estate. The third and last codicil simply reaffirms the one-tenth interest in the trust estate,and adds to the $10,000 bequest a further bequest of $100,000.We conclude that the bequest made in the third and last codicil is not substitutionary;it merely increases the cash bequest to decedent's daughter from $10,000 to $110,000.All other provisions of the will and codicils remain unchanged. B he COl}I't, t J. -4- MR.FERGUS,SR.:If the Court please,this is the time set for 2 what I might call an interpretation of two codicils of the Last Will and Testament of F.S.Fawcett.The Executors of the estate of F. K.Fawcett are the Pittsburgh National Bank,Michael Beierlein, and Harold V.Fergus,Jr.We have filed a First and Partial Accoun , principally for the reason that the Executors would like to make dis- tribution of a specific devis e to Marian E.Powers.onp,daughter of the decedent,and to Ann Shuman,a beneficiary under one of the codicils. The First and Partial Account does not have a valuation of stock in the F.K.Fawcett estat e of his company, Penn Manufacturing,and I will mention that,incidentally,to tl!re: Court,that we have been in the process of having an independent ~audit of the whole company so that we will be able to file both aIII IilI:~~IIIlI: l-ll::::loU ~Uii:II.o Federal Return which is knowledgeable and the Federal Return is due the 26th of this month.So that we have been meeting,we would, and we anticipate the holding up of final distribution becaus e of this facL The first question that com es to mind,and we have sent out notice of the First and Partial Account to all of the many legatees,most of them charities,and to date have had no exception.And in Court today I see no one representing these charitii=s which would object.But it seemed prudent on the part of the Executo s to present the two problems wehave on these specific devises to the I ........-.....;;;,-o.......----.:~_------ Court before we make distribution.The first problem is that under 3 I • ~zct>oJ>-GlZ'zIIID. iot-Cl Z XGlct~ ~itI-UI Q oJct~Q :l., :I:t:III aiIl:IIIt-Il:oD.IIIIl: l-ll::loU oJ0( Uii:II.o date of April 9,1969,Mr.Fawcett executed a codicil to his earlier will,at which time he gave Marian Powels.on the sum of $10,800. He executed,on the blank day of ,n:,une,1969,another codicil,in which he reaffirms his Last Will and Testament and all prior codicil And in that Will he gave her the sum of $100,000.So that our first qu estion that we Id like to present to the Court is the amount to which Marian E.Powelson is entitled.It is the Executors'feeling that she is entitled to $110,000.I might say also that Mr.Thomas Ander on represents Marian Powelson and he is not ra::bM to be pl'.es ent in Court today becaus e I think he left on a trip.But we have talked with him and have advised him as to what we intend to present to the Court and if the Court has any question,we would like for Mr. Anderson to be heard also. Now the second problem that has confounded the Executor,and attemlpting to be cautious because there are sever:tl charities,one,the Children's Hospital,Shriner's Hospital in Pbiila:delphia is a principal residuary beneficiary,is that in the codiciiJ.:.of April 9,1969,that is before the Court,paragraph second Til give,devis e and bequeath to Ann Schuman,"and it was typed in the sum of five thousand dollars.And that has been changed by penci pr pen to $10,000 and was initialed by Mr.Fawcett and Harold V. Fergus,Jr.was the scrivener of that Will,~and is in Court today re dy and ~,willing to testify that the $10,000 and Mr.Fawcett's initials were there prior to the time that Mr.Fawcett signed the Will at the end. It is the Executorss position or we feel that Ann Schuman is entitled to the sum of $10,000 and Mr.Franks is in Court today representing Ann Schuman.But as again,cautious executo rs,we would like to present thematter to the Court before we make the actual distribution. sum should be recognized as the sum of $10,OOO? fiduciary,and Mr.Franks who represents the legatee that this that there is no dispute as between the representatives of the estate, That is correct,sir. What is your desire as to what action might be Do I understand correctly then,Judge Fergus, taken by the Court? THE COURT: c(z~oJ>~THE COURT:z IIIII. Zol-e!Z i:VI~ ti~!!!MR.FERGUS;SR.:c oJc(oii::l., :J:~N aiII:MR.FERGUS,SR.:We would ask that the Court approve and by anIIIl-ll:o~order,direct that a distribution be made prior to the final settlemen II: l-II:5 of the estate of the sum of $110,000 to Marian Powelson andcof'tlTe u ,Jn sum of $10,000 to Ann Schuman. ii:II. o THE COURT:Would it be advisable at this time to take testimony of the witnesses to that codicil or which of them might be ya va available? MR.FERGUS,SR.:We feel that,and the scrivener of the will, ~rold Fergus,Jr.is in Court expecting to tes tHy.And I will testif and be examined,if the Court has no objection,by another son.He, n Harold V.Fergus,Jr.is one of the executf>rs of the estate and I represent the estate individually. THE COURT:Mr.Franks,is there any objection on your pa t to hearing testimony in this matter at the present time? MR.FRANKS: THE COURT: ~z~in this matter. oJ>-Ol~MR.FERGUS,SR.:IIIII. i~ClZXUI~ None at all,Your Honor.It's up to the Court. All right.I think it is proper to hear testimony We call Harold V.Fergus,Jr. What is your name? Harold Fergus,Jr. DIRECT EXA MINATION BY MR.FERGUS,SR.: ~HAROLD V.FERGUS,JR.IS CALLED AND SWORN. it:I-UI Q oJ<t U QQ ::I"l ~AIII oj ~QI-0:o~A0: I-0: ::IrQ8'<--- oJ<to Aii:II.o Q A And what is your occupation? I'm an attorney. Where areyou located? 27 South College Street,Washington. Mr.Fergus,were you attorney for F.K.Fawcett during his lifetim I:>? Yes,I was. Q I show youcCodicil to My Last Will and Testament dated April 9, 1969,and ask if you can identify that? A Yes.That was a codicil that I prepared for Mr.Fawcett on the 9th of April,airrd which he then signed on the 9th of April. Q c}You will note that in typewriting the sum of $5,000 was prepared and then later changed by hand and initialed by Mr.Fawcett.At whose direction was that done? A I didn't understand your question. 6 Q At whose direction was the change? THE COURT:Who did it? <I:z~Q.J>-01~A IIIII. i~Q Clz~A; ~ii:I-!!! Q .J<I:~Q :J., ~Atil uill:IIIl-ll:oII.IIIll: l-ll::Joo oJ<I:i3ii:...o Who did it? I think I did it,but it was at Mr.Fawcet tIs direction. The initials-- The initials that are on it,the F.K.F.are Mr.Fawcett's initials. But the actual change from the five to the ten,I believe is my writin! Then the figure five to ten is my writing. What type of person was Mr.Fawcett? Mr.Fawcett was a person who knew his own mind and when he decidl=>d he manted something done,it had to be done immediately.As I recall this particular codicil,we had been having lunch that day and I am sure he told me then that he wanted to leave $5,000 to Mrs. Schuman,but when he came down to the office to sign it later he was very upset with me because I put down $5,000.He wanted to leave hE r $10,000.I suggested at the time that if he would wait a minute we wolil!1:d ha ve this codicil retJ5'ped,putting in the correct amount.But as Mr.Fawcett was Mr.Fa.wcett,he demanded that it be done right then and there.So I t0id him it would be perfectly legal for us to write $10,000 in and for him to initial it. 7 Q Now was the change made prior or after Mr.Fawcett had signed the Will ? A Before. Q Was it made prior or after the time that you and I witnessed the Will as witnesses? I believe that's all,unless the Court has some questions. Before.1--A ~z~QoJ>-enzzIIIII. io..oz~EXAMINATION BY THE COURT:0(~ Mr.Fergus,the first name of the witnesses,that is the first signatt re of the 1twC:!witnesses is your signature? Yes.That's my signature,Your Honor. And that is written as Harold V.Fergus,Jr. I - cri ffi A..II:oII.~Q..II:5 Au oJ0( i3iLII.o 'L'.hat last little scribble is the Junior,yes .l You did subscribe that Will in the presence of Mr.Fawcett? Yes.I even remem her it was in the waiting room of our office, Your Honor.He was,as I say,a very demanding person. Q And at the same time,didyour father,Harold Fergus,subscribe to the Will ? A Yes,he did. Q Are there any questions,Mr.Franks? MR.FRANKS:I have no questions,Your Honor. THE COURT:That will be all,sir. MR.FERGUS,SR.:If the Cou rt please,I think I have already mad 8 an Affidavit that I was present but I will be glad to take the stand to substantiate that I did execute as a witness after and in the presence of Mr.Fawcett. THE COURT:We will permit Harold Fergus,Jr.to question take your testimony briefly. you and I think to make this complete and at the same time we will ~z~~IIIZ Z~ io..CIz:r;HAROLD FERGUS,SR.IS CALLED AND SWORN. ti DIRECT EXAMINATION BY HAROLD V.FERGUS,JR.:it~~Q Would you stateyour name please? 0(og A Harold V.Fergus.I am practicing at 27 South College Street..,. 5 Q aiII:III..II:0a.III AeII:..II:::l 0U...0( 0ii:II.0 rami.going;to show?you a copy of a codicil to a Will and ask you to identify it. This is the codicil to a will that Mr.F.K.Fawcett executed by Mr.Fawcett on April 9,1969.My name appears as one of the witnesses.And I executed bny signature after Mr.Fawcett had madE the fhange in paragraph second of the codicil and after he had executpd the Will and in his presence and in your presence,as the other witnpss to ili.e Will. Q So'the change then on the Will was made ;p;rior to either Mr.Fawcet or you or I witnessed,signed it. A It was. 9 Q And was the change made,do you recall,at the direction of Mr. Fawcett? A I recall that very definitely.And my recollection of having had lunch with him and you having prepared the Will and he insisted that it should be $10,000 and the change in the Will;my present recollectiOl CI:Z~zz~Q is it was signed in the waiting room of your office at 27 South Collegl Street. Can you identify these marks next to paragraph second? That's all,sir. Yes,they were. Judge Fergus,were the signatures of the two subscribing witnesses, including yours,made in the presence of the decedent,F.K.Fawce tt?:' i~A I am very farr.iliar with Mr.Fawcett's w:hting.And thooe were---IzxUl~not only saw him make them but I know that those are his initials. ~Q I don't have anything else. ~C...CI:ij ii~"I ~ III EXAMINATION BY THE COURT: oj 0:~QoII.III0: ~~ 8 A~ijt Qo MR.FERGUS,SR.:If the Court please,the other question seems to be a matter of legal interpretation and whether we can find any particular law on the subject,but it is our position and we'd be happr if the Court would give us a few days,to try to find some.But in view of the fact that the earlier,or that the April 9,1969 codicil wal:; not revoked by the blank day of Jun.e,'69 codicil,we'believe that 10 Marian Powelson is entitled to the two bequests totalling $110,000. THE COURT:Judge Fergus,I notedhat in the codicil of Apri 9,1969,the bequest to the daughter,Marian Powelson,was rleduced to the sum of $10,000.But then there was added to her bequest the one tenth income from the trust that he had set up.Now how do you propose to reconcile that with the first paragraph in the codicil of June,1969 where he again goes back to the $100,000 bequest,but as I am able to note now,I see nothing about the income from "the trust. 00(z~~zZIIIII. i~Cl Now do you feel that he is dropping that feature of the bequest?ziUl~MR.FERGUS,SR.:No.I think that the codicil of ten percent in the April 9,1969 codicil of the income from his trust remains in effect.And what he did was increase her interest in the estate by another $100,000. parties are taking in that particular matter? objections . MR.FERGUS,JR.:Excuse me,Your Honor,to the extent we havE Do you know what position other interested To our knowledge,we haven't received any 5THE COURT: viII:~II:oII.IIIII:~MR.FERGUS,SR.: ::JoU... 00( Uii:ILo received a letter from'"I believe it's Children's Hospital and the only cone ern they had,they had no quest ion that Mrs.Powelson was to get one tenth of the income,but they were questioning then how the 900/0 or the 800/0,beframse Ann Schuman gets a tenth,was going to be-divided.And they said in their letter they assumed that the charit es would divide up 800/0 and Mrs.Schuman and Mrs.Powelson would I ..I : A Success CALENQAR·•S M T W 1 f S S M T W T f S S M T W 1 f S S M T W T f S S M T W T f S S M T W T f S ..IAN rEB MAR APR MAY JUNEe12123.4 5 fa 12:5.4 5 6 123 I 123.4 5 e:5 .4 5 6 7 8 I)7 8 I)10 II 12 13 7 8 I)10 II 1213 • S 6 7 8 9 10 2 3 4 S 6 7 8 6 7 8 9 10 II 1210II12111415161415161718192014IS1617181920111213141S1617910II121314IS1314IS1617181917181920212223212223242S2627212223242S26271819202122232416171819202122202122232'2S 26'~I 25 26 2128 29 30 28 28293031 2S26 2728 29 30 1101;12526272829 27282930 JULY AUG SEP OCT NOV OEC 123 1234 S 67 123.12 1234 S 6 1234•S 6 7 8 9 10 8 9 10 II 121314 S 6 7 8 9 10 II 3 4 S 6 7 8 9 7 8 9 10 II 12 13 S 6 7 8 9 10 IIII121314151611IS161718192021121314IS1617 18 10 II 1213 14 IS 16 14 IS 16 17 18 1920 121314 IS 16 17 181819202122232422232.IS 262728 19 20 21 22 23 24 2S 17 18 19 20 21 ll23 21 2223242S2627 19202lll23242S2S262728293031293031262728 29 30 1;1252621282930 282930 262728293031 LAST MONTH ./I"-..NEXT MONTH i~1971 JUNE 1971MAY JULY T W T F S S M T W T F S S M T W T F 1 1 2 3 4 5 1 2 2 3 4 5 6 7 8 6 7 8 9 10 11 12 4 5 6 7 8 9 10·9 10 11 12 13 14 15 18 [!ID 11 12 13 14 15 16 17 ~ 16 17 18 19 20 21 22 13 14 15 16 17 18 19 20 21 22 23 24 23 24 25 26 27 28 29 20 21 22 23 24 25 26 25 26 27 28 29 30 31 •30 31 27 28 29 30 ........./ SAT.~®JUNE SUN.~(Q)JUNE 8:00 8:30 9:00 9:30 10:00 10:30 ~O 11:30 12:00 12:30 .1 :00 1:30 -/2:00 2:30 3:00 3:30 4:00 -4:30 5:00 5:30 170 ~SAT.,JUNE 19 ~195 1171 ~SUN.,JUNE 20 ~194 divide up-- - THE COURT:That wouldn't advert to this particular matter ·.of whether or not the $100,000 was to be effected instead of the $010,000. MR.FERGUS,JR.:No,it didn't raise that question.There was no question in their mind Mrs.Powelson was to get the percentage of does say that the testator reaffirms everything in his Last Will It will,of course,take some study.But the last codicil,of course, the income. cZ~~CDZ~THE com T: II. i~"z iCD; Well,we are not going to prejudge the matter. ti~CDii ,Jcoii:::I"'l ~1lI vi 0:IIII-0:oII.III0: ~:::IoU ,J CoiLILo and Testatn:-enttand prior codicils,and in all other respects except as to the change made by this paper.But it wo.uld still be a question in my mind as to whether you could change that $10,000 bequest to $100,000 which is contained in one and the same paragraph with the interest in the income of the trust and jilst change merely the pecuniary part of that paragraph and leave the rest intact simply by stating above that everything,in the Will and codicils is to remain the same.That would still be a question in my mind. Now is there any necessity here,and perhaps theremight be,for testimony in this last codicil of June,1969?You have interlineations there in that codicil'in the preparatory part whe e you have interlineations"and prior codicils"there after the Last Will and Testament,and then you also have a cOlp le of words added in that same paragraph where he makes the bequest to his daughter, 12 Marian E.Powels.on.Then you have stricken two or three lines beyond that.Should we have testimony identifying those things? MR.FERGUS,SR.:We will be glad,and I thinl\appropriately, should givethe same facts,have the same inquiry as we have had Mr.Fergus,Jr.could do that and speak as to both of the signatures thereon. to the codicil of April 9. THE COURT: HAROLD FERGUS,JR.IS RECALLED. ti EXAMINATION OF HAROLD FERGUS,SR.:ii:~ Q Q Mr.Fergus,I show you a codicil dated blank day of June,1969 of .Jc( ij Q F.K.Fawcett,and ask you if you can identify that?::l., :I:5 A Yes.This was a codicil again that I prepared at Mr.Fawcett's <e c(z c(~>-IIIZ ZIIIJI. e i0I-~ziUI~ uiII:IIIl-II:0JI.-~Q q l-II:::l0U .Jc( ij ii:'"0 A Q A request,and that he executed in June of 1969. You will note that there is in the first paragraph after the w\lDrds Las Will and Testament,"and prior codicils ",that the words 'land prior codicils"are in handwriting. Yes. Whos e handwriting is that in your opinion at this particular momeiat? I think it is yours.I am sure it's yours.I rem emberw hen you wrote it in.ms·aw you write it in. Q And in the second paragraph,there are the words "at my death." Whose handwritin-:g is that? A Yours.I saw you write it;I remember when it was done. Q And the matters that are scratched out,do you recall who scratched those out and were you present when they were scrai:tE.hied out? 13 A -Q <~A>oJ>-III ~Q IIIII.-i0..l!lZi AIII<:: ..=u~..!!l Q-oJ<§ Q :l., :J:t:.N viII:III..II:0II.QIII-II:..II::l0U oJ<(; ii:....0 A <8 Q Yes.You again scratched them out,but that I remember very vividl tha t was at the insistence of Mr.Fawcett. And the initials to the side,<.aigcyou see those placed there? Yes.And those are Mr.Fawcett's. Were the interlineations and deletions and initials that we have referred to made before or after Mr.Fawcett executed the Will ? Before.Mr.Fawcett was very particular in his dealings with his Will and all legal matters.And he wouldn't sign anything unless it was exactly the way he wanted it.But again,he wouldn't wait around for us to retype things.That's why I did the writing.It was always my thought that we would Hn9pefully get him to r~view the wh ole thing so we could get it put more neater in one document. I ask you if the interlineations,additions in handwriting,deletion by lines drawn through words,.initials and Mr.Fawcett's signature executing the Will were made b.efore or after the witnesses signed? Before. .Wereyou present and was Mr.Fawcett present at the time thatyou and I attes ted to lliis codicil? A .We were all three present at the same time. Q It was done in his presence? A It was done in his presence,yes. Q Do you have any further questions,Judge? 14 I THE COURT:No.I have no further que stions.Mr.Frank~, Cl'l1{Y'questions of this witness? MR.\fRANKS: questions. Your Honor,I would like to ask one or two ~z~.I>-01~EXAMINATION BY MR.FRANKS: Q, zg Q Mr.Fergus,areyou the attorney who interviewed Mr.Fawcett at l!lzi:~the time this codicil was made? ~ Oh,yes. Did he explain to you at the time that he wanted this $100,000 as an additional amount and the $10,000 to be given to his daughter? Doyou recall that? cD~(Stenographer reads back las t ques tion). 0:oQ,~A No.I don't think,he did not want the addition. I-0: ::l8 Q He did not want it as an additional amount? .I0( ~MR.FERGUS,SR.:I object to this as a conclusion,unless you II.o have a direction that you can--- A The thing is,he did not want to change any of the prior codicils or wills.And he wanted to give Marian another $100~)000. Q Give her $100,000 or an additional amount? A I donIt know.He was ful~y aware of what the will and the prior codic ls said so I can only assume that he wanted to give her an additional 15 $100,000. Q Even though in the first paragraph of his codicil of June,1969 he say~, "except as to the change,"underscore the word change?Doyou still think that was his intentions? A Yes.I think that\:'8BI don't know why that says as to the change. 'MR.FERGUS,SR.:May I ask if you are obj ecting to the Marian protect her interests in this.And of course,if there's $100,000 plw: I just feel that if my client has a one tenth interes tit's my duty to po sibly ~z«>oJ>-Ulz MR.zIIIll.-io·I-"ziIII«:: Powelson bequest? FRANKS:No,Mr.Fergus,I am not exactly objecting. in asking thes e quES tions. the $1OJ,000 that wo uld decrease her interest.That's my only interes .,' ..:oii:I-IIIQ oJ«UQ ::l., ~III iii0:IIII-0:oll.III0: I-0:::loo ~U;: II.o MR.FERGUS,SR.: be her--- MR.FRANKS: estate.Well, MR.FERGUS,SR.: MR.FRANKS: The ten percent of the income on $10,000 woul Ten r:e rcent of the income on the balance of thE it would be $10,000.I see what you mean. Are you entering any objection? No,I am not entering any formal objection.I thought it was my duty to inject that question at that time. MR.FERGUS,SR.: Your Honor. THE COURT: I see.I think that's all the questions I have, That's all,Mr.Fergus. 16 -·,-:.----It------------------------1-- HAROLD FERGUS.SR.RESUMES THE STAND. '" EXAMINATION BY MR.FERGUS•.mi.~ Q Would you identify this codicil I am handing you? A I am looking at a codicil of F.K.Fawcett dated June blank.1969.wh'!ch was prepared by you and Mr,F'awcett asked me to attend the signing ~zc(>.J>-CDZZIIIII. i ~ClZXUI~ And during the course of the exam mation of this codicil.at his reqUE st, and direction and in his presence.it is my present recollection that I did add the words !Iand prior codicils"in paragraph one.I added the words "at my death"in paragraph two.And it is my recollection that I scratched out the words in paragraph three.Mr.Fawcett was presence of Mr.Fawcett and at his request. (At the direction of the Court.off-the-record discussion was not attested to the codicil as witnesses in our joint presence and in the the presence of Harold V.Fergus.Jr.and myself.And we both Any questions of this witness? I have no questions,Your Honor. present.watched these changes.I saw him add his initials approvin~ the changes.He executed the Qodicil~after.:the.:ch.5l_ngeswere made ir MR.FRANKS: .:uitI-UIo .Jc( § C::l'"l ~til cD0:r! 0:oII.~THE COURT: I-0:::loU .Jc( Uii:II.o recorded by the stenographer). (Proceedings Closed). ,-- 1- Tno forcaoina rccO?cl of tho t>s"OCC(;(l!nS)upDa tho oOOrioa of tho J. ......._----"""':':""------------------------------ IN THE COURT OF COMHON PLEAS OF 1tJASHINGTON COUNTY,PENNSYLVANI ORPHANS'COURT.DIVISION i !~., TRANSCRIPT OF 'HEARING .. • • n~RE: ESTATE OJi' F.K.FAYlCE~T~ ~Deceased.z<>·oJ>-en- z Z 1&1D. i~BEFORE:oz xen<3= .~APPEARANCE S: o n: I-en o oJ<o o:J., :t..,.. 1\1 iiin:wl-n:oD.wn: I-a::Joo oJ 0( oii:u.o TTIIE: ( )' ) 1969)NOj 902 of j".• ,.,..,. ) ) t +.'" TEE HONo'RABLE PA1JL A.SIl1flOHS,JUdge of the said Court. JOHN B.McCRE IGHT,ESQ.,of ~'Jashington Pa.,representing the Shriner's Hospit~l for Crippled Children. COLDREN &ADAMS,ESQS.,of Dniontovm, Pa.,representing Lake Lynn Community Church. LLYNN DEHAVEN,ESQ.,of \'lashington, Pa.,representing Fairhill Hanor Christian Church. JOIDTHUGHES,ESQ.of Claysville,Pa., representing the First United Methodist Church. JUDGE HAROLD }"ERGUS"of Uashington,Pa., representing the Accountants. THOHAS ANDERSON,ESQ.2 of :'Jashington, Pa.,representing HarJ.on Powelson. Thursday,August 23,1973. - JUDGE FERGUt>:If the Court please,this is the day 2 set for a continued hearing in the F.K.Fawcett Estate The Court is familiar "lith the fact that the two issues before the Court are number one,LaID LYnn Church.It is my understanding as far as that issue is concerned, that Mr.HcCre ight,repre senting what vTould be the beneficiary,if the Lake Lynn bequest was modified, the Children's Hospital,is in Court;and Mr.Coldren is in Court representing the Lake Lynn Congregation. It is also my understanding that they being the only two people that would be interested in that controversy have arrived at an equitable settlement.'And I am not familiar with the terms of your settlement,so t would ask Mr.McCreight and Mr.Coldren to say something. HR.McCREIGHT:May it please the Court,first,Your Honor,I take pleasure in introducing to the Court Mr. Coldren,Esquire,a member of the Uniontown Bar.I woula move his admission for the purposes of this proceeding. Mr.Coldren represents the Lake Lynn Community Church of Lake Lynn,Pennsylvania.And we represent Shriner's Hospital for Crippled Children•.. The question that was before the Court ")"'I-! in''this proc~edin~g involved 'whether or not·the gift of income to Lake Lynn Methodist Church of Lake LYnn, penn~y:;Lvanil3.;'as provided in paragraph 4 (2)of Hr. Fawc~~t's,will was disturbed by the action of the 3 congregation of that church and the pastor of that chur'h in leaving the lvIethodist Conference and establishing their ovtnidentity.The facts are set forth in the stipulation and I believe in the Petition. THE COURT: doesn't it? HR.'HCCREIGHT: That raises a very interesting questio., Fortunately,with the Court's permissi>n, the Shriner's Hospital and this congregation have enter d into a stipulation,under Which,after the trust is funded,the Shriner's Hospital and the church are agreed that an amount up to $2500.00 per year should go to this congregation,so long as it exists as a worshiping congregation. THE COURT:Hay I ask a questio~?Maybe Mr.Coldre can tell"me '.\fuen this ,church'left thel Methodist Confer nce, ~r ''.f..•did they do so with the permission of the Conference? NR.COLDREN:1t1hat they did was to resign as members of the church.''And they did'this---the se facts are all in here,Your nono~---what happened,very briefly,if., you want to know---- THE COURT:I thinkI should know,because there t s another Act of Assembly which has to do with church property and so on,and whether or not you can divest a sect of its property and take it to another sect. HR.COLDREN:I didn't \iant to take the time of the Court,but just briefly,I got into this about three ,, 4 years ago.There are three small congregations.This Lake Lynn is the old Cheat Haven,if you r~member where that was;Fallen Timbers and Gans are three little Methodist Churches.The people who lived in La e 0( z 0(>·oJ>-l/lZZ1&1lI, iol-e>z :I:l/l0( ~ ..:(J 0::I-l/l o oJ :5 (J o;).., J:l-t-N ui0::1&1I-0::olI, 1&10:: I-0:: ;)o(J oJ<Uii:'.'.lI.o "J " Lynn for years belonged to this 'Lake Lynn Church.The Superintendent came around in 196~and told them that they had a part~time pastor,they'd haveto have a full- 'time pastor.And they couldn't support it,and thereforE, they'd have to go to some other Methodist Church.They'c have to 'go to 'Point Mari~n or someplace else.This congregation voted as a group,including the pastor, to withdraw from the Methodist Church.Then the Method st Conference in Pittsburgh decided they ought to take over the building.That's when they found out that the church building neve,r did belong to the Hethodist Church;it belong::d 'to the Lutherans.This is a Luther n Church of Lake Lynn that owns the property.And a because they didn't have/Lutheran Pastor for a number 0 years,and they finally got a Nethodi'st Pastor,they finally drifted into being a'Nethodist Church.So ,.',fh~n"the Me'';h~di,~ts'att~nipted:,to ~tal~e ,over the Hethodis ,,. .~....."-'~~,.~ Church,,they ~ound out they didn't have a right to it• •That '4S all,b,~side"thepoint here. r.'.r·..f THE COURT:Do you think,though,if he was giving !. ,this tb'the Lake Lynn r1ethodist Church,and the fact the t it was given to a Methodist Church,do you think that we could give this gift to some other church,other ----------.1.--__ than the Methodist Denomination?That's the question. 5 MR.COLDREN:Of course,there is no Lake Lynn Metho ai st 0( z0(>oJ>-lI)zZ1&ICo iol-e>z :I: lI) 0( ~ t-=u 0:l-ll) C oJ :5u c;).., :tr"N ui0:1&II-0:oCo1&I 0: l-ll: ;)ou oJ«Uii:l1.o Church.Itts out of existence entirely,so it couldn't be given to the Lake Lynn Methodist Church.I believe t'lese facts are explained,Your Honor,in the stipulation, that during the ten years prior to his death,the decedent made substantial contributions to assist the members of the congregation of the Lake Lynn Methodist Church as it was then known,with whom he was personally acquainted,and in \'lhose welfare he was personally interested.His last contribution having been made as late as December 2d,196~. ,Npw wh~t happened,was that on May 2~, ' ..I''j!r •+i-•,•1969'~-.:and ,~I wili call the Court's a'ttentio'n"'to the fact that that is prior to the,death of the decedent--- f,i-..4 ! by unanimous vote of t~e'cc;ng;regation,all of the members and ~t1;le pastor!w~t1:lqr~~\v from the Nethodist Chur ~h ;t t .f ~,I I and organized themselves into the Lake Lynn Community Church,also known as the Lake Lynn Chapel,and the records show that,and which church embra~'Gs all of the former members without excepti~n,and the pastor of the former Lake Lynn Methodist Church. And the Shriner's Hospital for Cripple or Children,being the residuary./remainderman here,if they do not get it,recognize the decedent's obvious interes t in the continued success of the organization of Lake Lynn.He had a great attachment for this commun ty ·6 and the people because as a boy he had been there.I I And I represent,therefore,if the Lake LYnn Church is not to receive it,the only one "Tho can possibly be interested is the Crippled Children,the Shriner's Hosp tal :5z0(>'oJ)0.l/lZZ 1&1 II. Zol-I:) Z Xl/l0( ~ ..:u I!:I-l/lo oJ0( Uo :J.., :t'"l"-N !IiI!:1&1l-I!:oII.1&1I!: I-0::Jo U oJ0( u iL,ll.o ,, for Crippled Children.They recognize these facts. I believe the daughter of the decedent recognizes this. and is quite interested in seeing that this small congregation is helped.The persons who were familiar with the decedent know his interest lies with these people with whom he was personally friendly and whose religious ~T€lfare he was concerned.And therefore,we believe unde~the Cy Pres Doctrine,and particularly because the only other person that is interested,the Crippled Children's Hospital,since they are in favor o~ this too,that the Court is well within its equitable powers and the Cy Pres Doctrine tomake the Order that sUbstantially is requested here,namely that so long,~', q,s the Lake LYnn Comnll.U1ity .chU;rch,continues in existencp ~, .i l'~I .I as an mtive Washington congrega:tion,~?2500.00 of this particular'portion a year be given to the church,and,,.the balance to.the Shriner's Hospital for Crippled Ghillren. And it'itceases;toe~istat any time as an active \ .'I.~~,~•t ".:. congregation,then all of it would go to it. JUDGE FERGUS:If the Court please',fot'"Thatever it may be''\vorth,the position of the accountants---and are the accountants /Nichael Beierlein,"rho ,·rorked '''ith Hr. I 7 ~z«>oJ>IIIZZIII Q, iot,- elZ I:III«~ Favlcett for some 45 years,Harold Fergus,Jr.,who intimately knew him,and the bank,which of course, didn't know "That I am a bout to say.But I was intimate y connected with i·lr.Fa,.,cett.He '<las not a theologian, to the extent in one particular belief;in my experience with him,I know that he's given to the Christian Faith I know that he's given to the Presbyterian Faith.I kno that he's given to the Catholic Faith.l'ihat Hr.Coldre has just said here,it is the feeling of the accountant , the'individual accountants,this did go back to his chi d- ,..." .hooa.-':"-not'ch~ldh6od;:but he.liveq.'h1s childhood in ,., (Off-the-record discussion was not recorded by the of notice pursuant to Rule 5,which you forwarded recen'ly. Pittsburgh.Inpidentally,he ,ros born,I think,where t Forbes Field is.'But he'did,in his early life,go.... to Lake LYnn.And in his later life I think he gave the an organ at orte time • tl I acknOWledge receipt ,t Was the Attorney General advised of th s? We have a letter from the Attorney qeneral,taking no position. stenographer)• JUDGE FERGUS: ..:uitt,-IIIC oJ« u o :J., :tI-,.. N iii0:IIIt,-o:oQ, ~THE COURT: t,-o: :JoU oJ« U i&:,ll.o '. .' • If the Court wishes to know the Commonwealth's position in this matter,you are authorized to state that the Commonwealth's interpretation is the same as suggested by the accountants on page two of their Petition.That is to say ten percent of the net income should be distr buted to ~arion Powelson,ten percent to Ann Shuman,and the remaining ~O%should be .prorated among the charities .. in the proportions designated in the Hill'J The Common- wealth takes no position as to question number tvlO,whi:::h is a que stion 'We are talking 01'novT.·It is signed by John H'.Duff,Deputy Attorney General,'tIThich I will <z«~>-enzz 1&1Il. ioI-elZ Xen«~ offer in evidence.He'd like to have tlmt a s part of the record .. I'd li1<::e to make one other statement. And Mr.Anderson,who represents !{rs.POlrelson,is in Court.This is the only daughter,and I know that her Mr.Anderson is here to speak for himself. interests are that something be worked out for the Lake Lynn Church.And she feels very strongly,\'1hich ..:oit I-!!!o .J« o o :l~THE COURT: I-r-III Hr.Ander son,,",ould you care to speak father was extremely interested in this congregation. .',,',ltlrs.:Powelson'has told me that her on this?.. .'(.-.jHe'lived there;1She,w~s brought up there for a number of years,and he gave gifts to the congregation.The <• ..of .t '. name poss1biy could b~'a misnomer,but he illas intereste 1 iiilI:, ~tra..ANDERSoir:', oIl. 1&10:: l-ll: :loo .J« oii:,ll.o .' in that particular congregation. TIre;COURT:In other words,he didntt have any particular reason to want to give it to the Methodist Sect as such. HR.COLDREN:No,I don't think.And incidentally, the rest of his Will,I believe,Your Honor,shows that because he sprinkled it over a number ,of different churches .' () THE COURT:Because as I understand the law as it involves these churches,that usually the ~roperty follows the sect,irrespective of the congregation.Tha is my understanding of the law. JUDGE FERGUS:I'think you are correct in that.But I do think if the Court will accept our opinion,I do thinkthat.if it haCJ.·ever been,called tc;>Hr.Fawcett's.' attention at the time he was drawing his Will,that the e would be any question between the Lutherans and the ,r'"~.,. Hethodists,''W"e would have'used a different connotation ,'than the Lake 'Lynn l;rethodist Church.NO'"that is my personal opinion.We never discussed it because I didn t realize there was such a conflict that might arise. THE COURT: THE COURT: Are there any other persons in the (NO RESPONSE) Well,hearing no adverse comments, the Court will approve this Stipulation as of right now And I don't think a formal order is necessary.We will make it right on the record here. JUDGE FERGUS:Make it on the record.Do you gentle~n have a copy of the Stipulation that I might have? HR.COLDREN:Yes. .---------:-:-------------------------- 10 I .- JUDGE FERGUS:I move the admission of Exhibit "A" into evidence.If the Court please,I move the admissi)n of a letter from John M.Duff,Deputy Attorney General, dated JU~y 20,1973,addressing itself to the matters before your Court,and for identification purposes,it has been marked Exhibit "A". JUDGE FERGUS: ~~THE-COURT:~>-V)z Z\IIII. It is admitted. If the Court please,we have one other zol-e>zxV) 0( ~ question yet.And the Accountants'position on that is iJhat the eighty percent should be now distributed,rather than wait until the death of Marion Powelson. sequence of all the various issues,we have an appe~l and the Attorney General agrees vlith the accountants' ,''ij ~.) of the Tecord here;'adVising all of the beneficiar~s JUDGE.F':E:RGUS:'"','This ,we:q.t'tq .the.Supreme Court and 'ole ,.~. 'lIlere sU9ce ssful.That I s been dispo sed of. I'las that disposed of here? ~~have advised the Attorney General Not to interrupt,,but just to get the ~~O'l..~go ahead., ..1'Je 'have sent out notices ".,hieh are par .i by Exhibit lIA". fromthe assessment. JUDGE FERGUS: !Ii0:\II~THE COITlT:oII.\II 0: I-0::>ou .J 0( u ii:lI.o ~ u THE COURT:itl-V)o .J 0( Uo . :>.., J:~r-N position.I frankly can't find any precedent to give to the Court,but it seems to me it ",ould be not in .the interests of a good administration to hold tsO/j.t And I think 1nthe interpretation 'of the -\1111,it "!,vas originally that Harton was to get all of the income, ..----------..--------_...__._------------- 11 • at ",hich case there ,,!ouldn It be any to go until after her death.But the takL~g of the ~vill and the Codicils as one instrument,I donlt think there is any question that the interpretation should be that which vre are suggesting,that the money be distributed to thevarious charities,(50%,and then after the death of Harion also in agreement with it. it within the discretion of the Court • stating what he believes is correct. ~ for the First United Methodist Church,one of the Miss Powelson was satisfied to leave Your Honor,I have filed an appearance Your Honor,I represent the Fairhil1 Yes. beneficiaries under the trust,and I feel that the sugg~sted Manor Christian Church,and I have submitted a report, ., In other',vord's,you are saying there /'II!l should be an acceleration,that the income should be••••I". -.. 1mmedi~tely ~~id to the charit ies in the amount of 00%• Powelson and Ann Shuman,it ,nIl be 'increased,of cours~. ,•t ~ ·Ivir.Ande:rson,.,again.,is/in COUrt·,'anct-'T think't ha t I am HR.DEHAVEN: MR.ANDERSON: ..:u lI: In JUDGE FERGUS:a .J« ~o ::J., :I:l-I'-N iiilI:11/l-ll:oII. 11/ lI: l-ll:5 MR.HUGHES:u .J« Uii:Il.o « z«>..J>-UlZZ11/II. io~THE COURT:z :I:Ul«~ .~ • distribution of the accounts is to our best·advantage. THE COURT: JUDGE FERGUS: THE COURT: JUDGE FERGUS: There seems to be no opposition here. This is unusual in t he Court of lav!. Do you have a suggested order on this? I dontt.I'd'like to talk to the Court off the record for-a moment,if I may. r----------::----------------------------------- 1? (At the direction of the Court,off-the-record discussi~n was not recorded by the stenographer). accountants set forth in their petition,and if a forma order is necessary,we will make the same.• TEE COURT:We will approve the suggestion of the .~ ., « z«~>-IIIZZ IIIQ. iol-t'Z I:III«~ (Proceedings Closed)'. By the Court, £~~ ,., The foregoing record of the proceedings upon the hearing of the above cause is hereby approved and directed to be filed. r=u _I hereby certify that the proceedings and evidence are contained ~~Iii,,.;.• o .fully;arid:accurat~ly in the notes taken by me on the'hearing of the above .J '.« ug caus e,and that thi~'copy is a correct transcript of the same ..., :tl-I'N lIi0:III I-0: 0Q. III 0: '"I-0:·:J0·u·.J·.«·Uii:ll.·0- • •• IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY..PENNA ORPHANS'COURT DIVISION HEARING ON INHERITANCE TAX APPEAL re IN RE: ESTATE OF 0(z F.K.FAWCETT..~.J>-~Deceased. zIIIDo ieClzi:Ul0(~BEF ~o~"" ) ) ) ) ) ) ) No.902 of 1969 • A PPEA RA NCES: THE HONORABLE P.VINCENT MA RINO, Judge of the said Court. FERGUS &FERGUS,ESQS.,of Washington, Penna.,representing the Accountants. CHARLES C.KELLER"ESQ.,of Washington, Penna.,representing the Commonwealth. Friday,February 19,1971~'at 1:30 o'clock P.M.,EST.--:-J . ~.':-' ....r"rl ~ ....."-n _.~~~j --.-:--.-.tl.('",J~(,). '-.' B.A.FRANKS"ESQ."of Washington,Penna. representing Ann Shuman,~&eir.;::; .....~rrj :<''"' Cr,..-• via::~a::o0..IIIa:: I-a:::JoU...octi3iLII.o TIME: ,8 '-' III INDEX TO WITHIN TRANSCRIPT l ~z~.J>-01ZZIIIll. ie~z%01~ tiitI-UI Q .J 0(oC::l., :I:S viII:~II:oll.IIIII: l-II:::loU .J0(oii:...o WIT N E S S Direct MARSHALL W.GRAHAM~M.D.4 ANN SHUMAN 17 By the Cross Redirect Court 9 21 33 33 36 •3 MR.FERGUS..SR.:If the Court please,this is the time the Court has fixed for hearing the appeal on the Commonwealth's assess- ment in the es tate of F.K.Fawcett.Frankly,the matters involv~d • are included on Schedule "c"of our form that the Executors filed, and the matter in question is a cash gift given to Mrs.Ann Schum n, took an appeal and that is the matter that is before the Court at $177,133.00 . It is the contention of the Executors that these Schuman.And a gift given to her on 1-10-69 in the amount of And we recognize that we have a burde I.L. The Commonwealth,in its appraisem ent but we will have testimony that that is the daughter of Mrs.Ann and cash,6-30-69 of $37,500.00.And then a gift given to Dca.lUn and Donna Mountsl and I think that Mr.Keller will agree with me, this particular moment. firstl various dates in 1968 of $8,133.00;cash on 7-1-68,$100,a 0; gifts were not made in contemplation of death and were not includetI of the estate,did include these gifts and the Executors timely $31,800.00,or total gifts made within the two-year period of in the Inventory filed. ctZ~UIZ Z bIII. i~CIZXell~ ti~UI ii..ctUii~"'I ~1\1 oj II: \:!II:fbIII:..II:~ou..ctUii:II.o ., in that they were made within the statutory presumption time and are prepared to present,firs t,Dr.Graham as the decedent!s physician. THE COURT:You may call you r witnesses. Dr.Graham 4 NOTE:B.A.Franks,Esq.,and his client,Ann Schuman,are not present in the Courtroom during the interrogation of Dr.Graham. DR.MARSHALL W.GRAHAM IS CALLED AND SWORN. DIRECT EXAMINATION BY MR.FERGUS: And how long have you practiced here in the City of Washington?- Dr.Graham,we re you acquainted with F.K.Fawcett during his .. I have none,sir.MR.KELLE,R: I assume you ,haye no question as to qualifications of Dr.Graham , as a physician,Mr.Keller? Yes,sir.' Are you pres ently practicing? ... ,,~'. What is your profession? The:City of Washington fo~r about 32 years. Ph:ysician. Marshall W.Graham. 659 East Beau Street,Washington,Pa. And where do you reside,Dr.Graham? .What is yoyr full name?(Qz0(~A>-1IIz~QII. i eAClzx~Q~ ~AIt:l-f/) ~Q ;. tt,0(u iiA:J., :t SQ uiIt:~AIt:0II.~Q I-It::J0U oJ«Uii:II.0 Q lifetime?:~, .~,.'.")~~ A Yes,sir. Q Were you his personal physid'ian? A Xes,sir. Q Do you have records that indicate to you when you saw Mr.FaWCEtt I ,Dr.Graham during the year 1968? Yes. When did you see him during thos e times?. According to my records,I saw him on four occasions.One,the ""first being en May 13,1968;=the second in June 12,1968;July Ii,1968;and September 3,1868. Did you see him after that last visit professionally,prior to his murder,which was on July 26,1969? No,sir. When,on these dates that you have mentioned in 1968,did you giVE Mr.Fawcett a medical examination while he was in your office? Yes. How old a man was Mr.Fawcett? He was around 85~about 87 at that time. And what was his general physical condition? His general phys ical---- ! 5 MR.KELLER:Excus erne,Your Honor.Was this on the visit of May first? I'm speaking of all of the visits that he made in 1968.The doctor'~ opinion based on those visits. A Will you repeat that? (Stenographer reads back last question):'IAnd what was his general physical condition? A His general physical condition,,I considered as being good for a man .Dr.Graham of his advanced age who showed a fairly stable blood pressure; his pulse was always slow and of good volume and at a regular rate.And he had no al~rming physical complaints.Usually his complaints were of such a nature as a loss of appetite-or Ct feeling of some pressure in his head as he had noticed when he would I ~z0(~Q>-UI ZZIIIll. ieClz i~A ~ ~Q II:I- UI iiA .J0:(ogQ., ~l\I viII:~A II:oll.IIIII: l-II::Joo..0(o~o become nervOus or something of that nature; I believe that one of the visits he made to you and complained of nervousness,your record is marked that there was~an impending. strike at his place of business.Is that correct? Yes.That is the las t visit that I have recorded. What was the first visit in 1968~Doctor? The first visit was in May of 1868• What was Mr.Fawcett IS reason for coming-to-see-you in Ma y of 1968 ? Well~he usually had a complaint at that time orp'ressu~hrmehead., But some of his other cqmplaints usually involved a matter of a sexual nature.He was always aSking me as to whether or not I might be able to give him something that might stimulate his manhood. Q Did h€complain toyou that he wasn't able to have any erectness of his physical organ? A Yes~sir. Q And did he or did he not want you to correct that.? A Yes)sir.He asked that I---asked ifAhere wasn't something that .. - :!z~Q..I>-01ZZIIIlL i0I-"z~Ac( 3: .,: 0iI-UIcQ-..Ic( 0 Q ::l., :I:t;.AN vi0::IIII-0::0lL~Q I-0:: 5A0..."c( §Q II.II.0 A•.~=: Q Dr.raham_ could be done to try and correct it,and of course,I tried and put him off on account of such a complaint with a man'of such,advanci g. years.In order to let him go from the office satisfied I'd give him such a thing as vitamins or s'omething of that nature,trying to treat him psychol,ogicallyas well as trying to satisfy him from the nervous physical end. On each of the visits that he made,did he ask for---what is the medical term,Doctor,that when you want to stimulate your sexu 1 organs? A phrodisiac would be a ~m of that.nature,although,as I say, he didn't use that term.He wanted a little help. And did he make.this request ofyou each of the visits that he had in 1968? I can't say that he did in each of the visits,no.I know in the earli r visits he did. Did he ever give you any history of wanting to get married? No,sir. '1;, What was Mr.Fawcett's philosophy medically on deaph.?Did he at any of thes e visits ·feel he was going to die? I was never impressed---no,he had no complaints that would cause one to be disturbed because of the complaints which he had. And it never entered my mind that he was complaining because of the fear of death,no. Doctor,what we are really doing,trying to delve into a man's 7 ,Dr.Graham: mind.I think you told me as we talked it over,how Mr.Fawcett, in his talks with you and your impression as to when death might occur to him,doyou think he ever gave it a thought? - 8 . A- :!z«>.I>-1IlZ "~Q0. i~At!)zx1Il«~ .=uitI-!!!c-.I«U gQ., :I:t:-III vi0:~A0:00.bI 0: I-0:~ 8Q .I«U ii:II.0 A-Q A Q I doubt very much whether he ever considered the matter of dying. I don It know how well prepared the man was,but I don't think that was one thing which ever---that he was fearful of or that he had been thinking of while I was treating him. Was he the type of man that felt he would live forever? Well,I can't say that.You might get that impression.Other than from theJtandpoint.that he never thought of ,,'dying,maybe you wotuld consider that he never thought,was concerned about how long he might live. And actually,during that year of '68 he had no critical pathelogica complaints that he had other than maybe a headache? No,sir.The pressure in his head and the nervousness,tension at the time of this strike. I think Mr.Fawcett had a drooping eyelid condition that he had braces that helped hold his eyes up?Is that correct? That's right. And of cOurse,I assume you didn't treat him for his eyes,did y01 ? No. During the year '69 up until the time of his murder,he never had occasion to caJl you as his personal physician for any complaints. Is that correct? .' •Dr.Graham 9 A No,sir. Q You may crOss examine. CROSS EXAMINATION BY MR.KELLER: Dr.Graham,according to your testimony you saw him on four ':'.~ different times in 1968,I believe.Is tnat correct? That is correct. Did you give him a thorough physical examination on anycone Or more of those occasions? I wouldn't say I gave him a complete physical examination on everlr occasion,no.On each of these occasions I did check his blood pressure and his puls:e:_Aud-...iroITL that.I was able to determine on four different occasions that he was fairly stable and would consid r his circulatory system in pret-FY good shape. Do you know whether he did undergo a thorough physical examination at any hospital or clinic or other medical facility in 1967,'68 or '69 ? Yes.Now I'can't just say ju st the exact date of that.I took him to the hos pital myself.I have a re'cord of that.That was after this. That was in February of·19&'9--~ Q Was that at the Washington Hospital? A At the Washington Hospital. Q And the date was February? --------------------------------------- Dr.Graham -10 What physician conducted that examination? number of objective medical tests at the hospital? •ptWas h'e in the hospital overnight?, He was there from February 13 and discharged on the 16th. If you can answer.DoMR.FERGUS: you found on observation. Do you want each diagnosis then,from each examination? you know what Mr.Keller means? have had which might,reasonably have been expected to influence Doctor,I am interested in any physical condition which he migh t in hi.history,his medical history as well as the conditions which Doctor,I wonder if you can tell us each of the condition or conditi(~ns that he had which were not normal during your 1968 examinations and on the occasion of the hospital exam in 1969.I'm interested taken.And as I recall it,he considered himself to be in good shape'c(nd he practically discharged himself from the hospital. I would say yes.We had an electrocardiogram;we had !X-Rays February 13,1969. And in the course of that examination did you take substantial I did. A Q A Q -A c(z~.J>-enZZIIIa. i eQ Cl ~z~Ac( ~ tQ il-en C 8 .Jc( § C::l"l %~t'f Ii0:IIII-0:0II, III0: I-0:::l0U .Jc(§AII.II.0 Q- the longevity of his life.For example,what operations? A I would say the admission to the hospital on February,1969 would be the most important of any of the conditions.At that time we co Id merely make a diagnosis from suspicion of a cerebral ischemic ----------------.-;------------------------•Dr.Graham -( I attack.He was dizzy.At the time we sent him to the hospital he complained of extreme dizziness.And although all of his tests were negative,this man was so staggery that we felt that·at least we must be conscious of the fact that the individual had enough circulatory change in his brain that could produce some of this 11 1- dizziness. Had he ever had any operations? Not to my knowledge. No prostate or nothing involving the urinary tract? No. Did he ever have any kind of a heart incident? Not to my knowledge.Now I have known the family for approximat ly 20 years.However,this was abou't the first time that I have had any chance to see Mr.Fawcett on any regular intervals. iii0:~Q I think you indicated that you admitted him to the hospital because0:oII.Id 0:he had complained of some dizziness.Were there any other symptpms I-0::J8 he complained of at that time? .J0( ~A No.Just pure dizziness and staggering.ILo I Q A Q A On that occasion did he evidence any apprehension about these? Not at all.I had difficulty getting him to the hospital and had difficulty ·in getting him to stay in the hos pital for even one day. On that occasion did you advise him or warn him that he did have or might have some condition which would affect his life? No.I didn't explain it in that way.I wouldn1t say it would affect • his life.I might have warned him that he might have some change: present in the brain that would becausing some dizziness. 12 Q A (I Q ~z<~A>-Ulz ~Q i0I-Clz i~A~ ~~Qa:I-lJlQ oJ<§ C::J., :I: SA uiII:I:lI-a:0DoIIIa: I-a:::J 0U oJ<UiLII.0 And you didn't go any further in the explanation of the consequenc s? No.I didn't go any further into explanation as to his symptoms. From your contact with himl did you believe that he understood th=- cons equences of what you were saying? Yes.I would say he did. Ahd certainly,one of the potential consequences might be that he was leading up to a stroke of some kind. That IS right. Doctorl you indicated that he gave you a s'YIDptom on a number of occ8:sions of feeling a pressure in his head.Was this psychosoma ic or did you find some--- I think in most instances it was psychosomatic because he would a complain about a feeling of/tight band around his head at the same time.And usually,this would happen while he was down at work. It happened during his working hours.I would see him possibly at five o'clock at night.And he would complain of this symptom of being more prevalent then than any other time. Q You did not associate this with any kind of circulatory difficulty in his brain? A Not after I had seen that his pressure and everything was quite stable,no.He hadno symptoms of any dizziness or instability at that time. Dr.'Graham Q I think you told us that he did not indicate to you any intention of or interest in getting married. A Never. Q I think you also indicated that he did not show any particular fear or preoccupation with death. No,sir.There is only one time he ever me,n.t.iDILe.cLthaLamLthaL 13 was at the time when his wife died.He wanted to be up with her,and ·that was only short-lived as far as I was concerned,it was an emotional thing. You had indicated that he consult~d you on shortc.o~thaLhe. felt he had in his maleness.Is that correct? Yes. MR.FERGUS~You will have to speak out so that the reporter carrget-your-testimony. The answer is yes or no,with words,rather tITan shaking-yonr head. Yes. Did he indicate to you that there was anycone person or other perspns with whom he was interested in having B.personaL relations ? For the record,carr you give us the name of that pe,rson or persors? ~ No,sir.I never kne:wthe'name of any of the persons.'..j; Was there more than one person-so far as you know? There could have been ba::a use this is dated back to January,196~. •Dt.Graham 14 Q I think I have no further questions.of the Doctor. MR.FERGUS:Doctorl just for my own informationl what was the date tha t you felt he should have clinical tests at the hospital? Was that in February? A0(z~>-UlZZ1:1Do • That was---I had forgotten all about that because the only record I have is the admitting date to the hospital and his diagnosis at the time.Feb:ruary 13,1969. of the hospital record of that admission? be content to do it that way.ThereIS no problem. suffice.Or if you want to get them and give me a cOPYI I would from the personal'representative of the estate I think that would I might point out to you and the Court that that visit, We ha~e no objection.As a matter of fact,I want Mr.Fergus,would you object to our obtaining a cop" All right.If you wou ld provide me with an authorizat'on I have no other questions from the Doctor. to get some of them myself I think.So we have no objection. MR.FERGUS: MR.KELLER: i~MR.FERGUS:~z i!Ul~ ~~CDQ ~MR.FERGUS: Q ::J., ~III ai MR.KELLER:'II:IIIl-II:oDoIIIII: ~ ::JoU...0( Uii:...o 1- all of the gifts had been made prior to that time except the one ,. A" in the amount of $37,500.00,which was made on JU,ne 30,1969. (J. So I am not sure how relevant it is;but ¥I.e have no reason to not supply the iR;PQtt if it is relevant. MR.KELLER:I might ask Dr.Graham one further question.Do •Dr'.Graham you know how long he had been noticing this dizziness or instabilitv.. which caused you to put him in the hospital? 15 I MR.FERGUS:I think the Doctor has that line. 'L already answered he thought it was psychosomatic dizziness and that his tests indicated his belief along cZ~MR.KELLER:If it please the Court,I think dizziness is an entirel) z ~different symptom.The tightness in the head,the pressure in theII. '-,head was what he felt was psychosomatic.But he actually hos pital zed him when he reported dizziness and instability on his feet in early January.And what I want to ash the Doctor is whether this first occurred on the day when you hospitalized him or whether it migh1 baNe occurred on one or more occasions prior to that,perhaps in... the weeks or a month or two prior to that. situation. phone hims elf,I know,to call his daughter and told her of the I don't think so because that was the first time that he got to the ai 0:~A0:oII.III0: ~::loU...<Uii:II.o CONTINUED EXAMINATION BY MR.KELLER: Q Was he a complainer? A He never complained,no,no.Of all the time that I knew the fam'ly, I might meet him on Main Street and talked with him or he might talk to me about his wife,but he never had any complaints hims el . Q What you are saying is he had a high tolerance for pain and was nc t •Dr.Ciraham1> likely to complain even when he might have had some discomfort. A Yes.We had difficulty,as I say,keeping him in the hospital for those few days in 1969. 16 EXAMINATION BY MR.FERGUS: Q 0(z0( ~A>-Ill. Zz~Q iel'z XIII.0(~ ti~IIIQ oJ Q0(ug A., ~ N Q aiII:~AoDoIIIII: l-II::Jo U Q oJ~Uii:ILo Do I understand you to say then he did have a high tolerance for pain and quite likely had complaints and discomfort on occasions that he never publicly complained about? He could have,yes. ,I have no further questions. Doctor,were you Mr.Fawcett's physician? Yes . And I think Mrs.Fawcett died probably five years before. Oh,longer than that before he died.I think it would be more like.. ten years. So that you have been the Fawcett family's personal physician for some 20 years. A I'd say about 15 years. Q Does the Courtrhave any questions of Dr.Graham? THE COURT: MR.FERGUS: No. Thank you,Doctor. (Witness excused). ~1------------.-o---------...-----~-•Artn Shuman 17 (At this point in the proce~dings,Mrs.Ann Shuman and B.A.Franks~ -Esq.·come into the Courtroom). MR.FERGUS:If the Court has no objection or Mr.Keller,Harold,- Jr.is going to examine Mrs.Shuman. I) THE COURT:You may.~ Prior to Mr.Fawcett's death,were you acqu·ainted with him? Would you speak up Where do you live,Mrs.Shuman? MR.KELLER: Would you state your name please? Yes,sir. West Alexander,Pa. I~ Yes,I was. -l Ann Shuman. •just a little bit please ? ~1\1 ui0:~0:oII.~A ~::l8 Q .I c( U AiLILo c(z~ 5ANN SHUMAN IS GALLED AND SWORN."zIIIII. i DIRECT EXAMINATION BY MR.FERGUS,JR.:eoz%i Q ti A~CD Ci Q ~u Ci A::l.,1- Q When did you first meet him? A I was working at the Y and I believe it was some time in '65.I'm " just not sure when,the exact date when it was,but I believe it wal some time late in '65. Q After having met him in 1965,did you then have occasion to see him? •Ann Shuman A Well,I saw him at different times,Board meetings and things lik this at the Y up until '66.The last--it was around ~hristmas tim that he came to the Y with a check for our church. 18 Q I)A «z«~Q>-UIz ~AII. i~Qz i:UlA~ ~Q II:I-UI QA..«U gQ., :t SA aiII:~QII:0II.~A l-ll::J 8Q..«~A...0 Q A Q A Q In 1966 did your relationship then change with Mr.Fawcett? No,not at that time,not until,oh,probably some time in.March ( f '67.' What happened then? Well,he started coming to my horr;e to see me--;- How often wou ld he come to you r home to see you? Twice a week. What time of the day would that be? In the evening. Is there any particular reason.that he only came twice a week? He'd be there every night if I would have allowed him. But you limited his visits,is that right? Yes. After he started coming twice a week how long did that continue? Up until his death . Are you aware of how Mr.Fawcett died? Yes. How was that? He was murdered. While he was seeing you,did he at any time ever ask you to marr. him? "•Aim Shuman A Very many times. Q What was your answer? A No. Q Why wouldn't you marry him? 19 A ~z~..I>-IIIz~QII. ieI!lzx~A~ ~Q ~III Q ..I0( U Q A:J.., ~1\1 viII:IIIl-II:oII.~Q l-II::JoU ..I0(~AILo Q A Q A Q Because when my husband passed away I was really hurt and this is something you don't get over,and I said I would never marry again.I'd never be hurt that badly again. From 1967 on,when he was seeing you twice a week,did he have occasion to give you monetary gifts? Yes. Can you tell for the Court what they were and what amounts? And if the Court doesn't object,I'd like to refresh your memory. Yes.In '68 he gave me over $8,000.And on July 1st he gave me i a savings certificate of $100,000.And then in '69 he gave me $37,500.00. .,As well as the gifts to you,Mrs.Shuman,did he ever make a gift to you r daughter? Yes,he did. When was that? That was the early part of January,'69. Now do you know what amount that was? ." $31,500.00. Now I note there was a gift to you in the amount of $37,500.00 and a gift to your daughter in the amount of $31,500.00.To what Ann Shuman purpose was that money us ed ? For both new homes. 20 Did Mr.Fawcett ever tell you why he was making these gifts to yO]? Yes,he did. And what was that rEason? He gave the money to my daughter and her husband because he sai that he thought an awful lot of them and he wanted to give them a good start and he wanted to see them have a home. And why,for instance,did he give you,on July 1st,1968,$100,0 0 do you think? Well,he said that he knew I had back trouble.I've had back trouble for many years and he knew I was going to have to work the rest of my life and he didn't want me to have to do this.And he gave m this money so I could live off of 'the interest and not have to work. Did you ever discuss the general subject of death with Mr.Fawce t? No. Did Mr.Fawcett ever,to you,talk about his own death? .... "No.Excuse me.The only thing that---nothing was ever said like ~hat;the only thing that was ever said was would 1---1 had:'made the promise to take care of his grave,put flowers on his grave if.~ anything .~ver did happen to him.But the way he talked,he though he was going to live forever.He just never thought he was going to die. Q Do you know whether Mr.Fawcett was lonely in later years of hi::life? '."-.~.-..., 'Ann Shuman A Yes,he was very lonely. Q How do you know this? A Because he told me this and he expressed,I mean several times in wanting to come to my house so much,I mean you know,if I'd have allowed him he'd have been there all the time. ~Q To the extent that he would have moved in}do you think? z«~A If he'd be permitted,yes.>-01Z~Q Would you say this was one of the reasons he was building the II. io~hous e for you with the hope that you-- zX~A No,I don't think so.I don't think that was in the back of his mind, ~ 21 no. We don't have any further questions. didn't he? Yes,he did. Mrs.Shuman,Mr.Fawcett left a bequest to you in his will, ui0:~CROS9 EXA lVIINATION BY MR.KELLER: oII.~Q I-0:::loU ~U~A o Q I -A Q ~ " And what was the amount of that bequest? $10,000 and a tenth of the Foundation. Did he ever explain to you why he made these gifts ~bout which rt you have testified to you during his life rather than putting them in his will and giving 'them to you at the time of his death? A He wanted me to have them now. ---------------------- .Ann 'Shuman 22 Q Mr.Fawcett was an experienced business man,wasn't he? A Yes,as far as I know he was,very. Q Did you ever discuss business affairs with him at all? A Yes. Q He was quite tax conscious,wasn't he? as to whether or not there was any discussion about this at the time the gifts were made.I assume that if there is any question in Mr.Keller's mind,thes e No.Pm just inquiring If the Court please, MR.KELLER: MR.FERGU~;SR.: your problem,Mr.Keller? gifts were reported and gift tax paid on them.Is this Yes,he was. Yes. Do you recall what he told you on those occasions? Did he ever discuss with you the tax factors involved in the gifts t at When we were talking about it,yes,telling me he had paid them. he gave to 'you or in his estate? Ac(zc(~Q>Ql ZZIIIIl. ZeAI!lZx~Q~ tAiI-UI C .J c( Uii:J., ~C\I viII:~II:oIl. III'II: l-II::JoU .Jc( Uii:...o Federal Estate Gift Tax was paid. MR.FERGUS,SR.:If the Court pleas e, we wili object to any relevancy.Mrs.Shu~an has already testified that he did discuss that he had paid '.~ the gift tax on them.Is there any other discussion? A No. •'Ann Shuman 23 MR.KELLER:I am asking you,did he pay any state gift tax or just federal gift tax? MR.FERGUS~SR.:.I donIt knQ'W of any state gift tax,do you,Judge? THE COURT:No. What was his attitude on the payment of taxes,generally? He was very willing to pay it because he said that he didn't want MR.KELLER: He just paid Federal. I don't know either,but He had always been and this is one MR.FERGUS,SR.: that's why I'm asking you . reason he went ahead and paid them. to cheat anyone.He was fair. oc(z~...>-UlZZIIIII. io~\"-~(Continued Examination/by Mr. Clloc(•~Q' ~ ii:~A Q... oc( UQ:J"'l ~Q So that the gifts when they came to you,they were free of tax. f:!~A Yes. 1:1 II: ~.~Q Now so far as you know,was that true in the case of each one of ou ~the gifts which he made?uii:~MR.FERGUS,SR.::::If the Court please,a recipi-ent"of-a gifris-no-rsubje-cttcy <:1'gift tax.It's a question for the donor topay the gift tax.To my recollection,the will of F.K.Fawcett provides that all taxes shall be paid by the estate.So that we obje<t to the relevancy in determining the mind of Mr. •Ann Shuman is not well versed in as to who pays gift taxes.So we will enter an obj eetion to further pursuit of this ques tion. 24 THE COUR T:Well,we wHll.permit her to answer merely whether she knew that the taxeE were paid.In other words,whether he acquainted her with the fact that the tax was paid or was not paid. MR.FERGUS1 SR.: answered that• •Yes,he definitely did. That was true of each one of the gifts? Yes. I think you have already Did he ever make any comment to you that,oncerning these taxeE that the gift tax involved was less than the tax in his estate might 11 ave been on the same gifts? No. Did he ever talk to you about his estate? Now what do you mean?I don't understand what you mean. About his estate plan,his will and the dis positions. Oh,definitely,yes. Did he do this on more than one occasion? Oh,yes. May I ask how frequently that subject might come up? I would have no idea how frequently.But I was even working on the--- Alln Shuman •25 he was going to change his percentages to these different organizat 'ons and I was working on that. " then. No. that I think that church is no longer in existence. If the Court pleas e,weMR.F:ERGUS: NO I nOI no.Just on a piece of paper. to have to determine a Cy-Pres Doctrine for the reae on instance,the Lake Lynn Church,this Court is going And I believe that you did,with Mr.Fawcett,for some ten or twelve charities with various percentagefs. may be able to shorten up.Mr.Fawcett's will has •And I am not trying to impede you in any way,but I am giving you this explanation,Mr.Keller~and You mean you ~ould change it right on the will ? He would tell me what he wanted to do and I would write it down and then if he wanted to change itl we changed it.I would change i What do you mean when you say you were working on that? -,.Did you help him,in.handling his personal affairs?Q A (I)Q A ~z«>..I>-Ul Z ZIIIII. i~Q ClziA«~ ..=\) it· '"'!!!- Q ..I«§ Q :J., :I:I;. til !Iie:IIIl-e:0II.IIIe: ~:J0\) ..I«ij ii:...0 ,.-...•.~. then I think you w'ill unde:rstand what they were working on.If it is true.Is this what I understand? ,-.A Yes.Mr.Fawcett was giving to the different churches and or- ganizations. Q Did he,in any way,discuss with you the changes in gifts to indivi:iuals? •'Ann Shuman A He was going to add individuals to his will. " Q Then he was quite aware of this general sub ect and was giving 26 A Q A his attention to it on a number of occasions during the time that yc u and he saw each other. We had worked on the percentages often.I mean he had changed them quite often.But that was---it wasn't very often.Maybe we worked on it,I don't know how many times. Your best estimate as to how many times. Half a dozen times maybe. That would ha ve been between 1968 and the time of his death? Well,I am sure he didn't say anything about his will that first year, no.I am sure it would be '68. Did he discuss with you any gifts other than those which he actuallw gave to you? No. Now the first gift,as I understand it,was a gift of something over $8,000. That was during the year,the whole year. A nd what were the natu re of thos e gifts? Well,he would just maybe hand me $50.00 or $100.00 at a time. Q Did he buy any objects or things of value to give to you? A Yes,he did. Q Those would have been included in the $8,000 figure? A No. Ami.Shuman Q What you are saying is that prior to the $100,000 gift or at least during 1968 he gave you something in excess of $8,000 in cash gift 3 • Yes. How would he come to do this?If there is a typical situation,wou d you tell us how it would happen? Well,he would just hand it to me.I mean for a period Qf time tha I didn't want to a~cept it,and it just became every time,you'know 27 that he came he would just hand out money and there was no refusing him. And he would do this at $50.00 or $100.00 on the occasions that he would make gifts? Yes. Did he ever give any larger gifts? Yes. And how large would they be? One time it was $1500.00. Was that for some special reason? Yes.That was a birthday present. Do you recall what his Christmas gift was that year? Well,the $1500.00 was in '69"that he gave me for my birthday. Do you remember what his Christmas gift in 1968 was? Yes.He gave me money to purchase a new car. How much would that have been ? That was $3500.00.And I might add that is included in the $81 OOC.001 Ann ~human the thirty five. Q I assumed it was,Mrs.Shuman.As I understand your testimony, your personal relationship and attitude toward Mr.Fawcett was that of a good and clos e friend. 28 -A ocr:Qzocr:~A CDzz~Q i0l-t'Zi:~A~ tiiiI-CD~Qocr:u gA "I ~.1\IQ aiII:~A 0a.III~Q II::l0UA .Iocr:Uii:II.0 Q A Q Yes,indeed. You did not intend to marry him? No,I didn't. And what was your understanding of the reason why he was giving you the money that he gave you? Well,he thought a lot of me and he wanted to see that I was taken care of. Now,in July he gave you a certificate worth $100,000. Yes,sir. Would you tell us the circumstances surrounding that gift? What doyou mean?I don't understand what y0'!-u mean. How did the subject come up and how did he come to give it to 'you,. He had told me he was going to do this.And then he brought it dowp. in the form of a savings certificate with my name on it-. What did he tell you was his purpose in giving it to you? That he wanted to see me taken <-are of and not have to work anym Dre. What comment if any did he ever make to you about the ·gifts he provided for you in his will ? A Well,he just told me that he wanted me to be remembe:r:.ed_in his will so people would know that he thought a lot of me.And I told In -29 hime that I didn't want to be remembered in the will since he had already made this other gift to me,but he went ahead and done it. Q Did you suggest to him that on any occasim that you would have preferred that he made any gift which he intended to make in his will rather than inter vivos,that is while he was still living? No. The giving of the gifls;to you during his lifel thi.s was his idea 9-nd not yours? Definitely. And your understanding of the reason why he did it was because he liked you and he wanted to provide for you? Definitely. It was not becaus e he expected to marry you,is that correct? Well,he kept thinking,you know,all the time he kept bringing marriage up but he knew that I wouldn't,but yeti-he kept insisting He kept hoping? Yes. Now the gift~of the home to you,what were the circumstances surrounding that? ,,!'t Welll he jus t told me that he wanted me to have a new home.He first asked if I had a mortgage on the other home"and I said -no.Al d he said he wanted me to have a new home and he brought a check down for $351 000. Q And you used it to buy a new home? I .Ann'~ A Yes,I did.We built a new home. Q Did you keep the old one or did you sell it? A No,we sold it. Q A nd what reason did he give for giving you the check for the new home? ------, 30 A <l:~Q...>-GlZZIIIII. zA~I!l ZiGl<l: ."t 3: ti ii:l-UI QQ <I ... 0( ij AQ ::l., ~Q III Ii0::IIII-0::0lL AIII0:: I-0::::l Q0u... 0( ij iLI&.0 •-A Q He wanted me to have a new home. Now the gift to your daughter and her husband,what was the reas)n for that gift? He liked Donna very much and he said that he wanted to see the ki s get a good start and he wanted them to have a home to start life 0 t in. Now this was undoubtedly because she was your daughter. Oh,no doubt. Did he ever talk to you about the gifts which he was giving you in the context of his estat e plan,his wills? You mean the gift s that he gave me? The various gifts that he gave you and your daughter,did he ever talk about those at the same time or in connection with your dis- cussions about his will and his estate plan? No. You were aware of the occasion in which he went to the hos pital in January of 1969? A Yes. Q And what was your understanding of the reason for that? ·,:Ann ('<1 an 31 ·f A Well,he was just dizzy as far as I knew. MR.FERGUS;SR.:Go ahead.We are t getting far afield from anything that Mrs.Shuman has testified to on direct examination.There is nQ He expressed no concern at all then about his well being? Did his discussions about his estate plan,did some of those dis- ..What did he say to you about the condition of his health or his fears Even while he was having dizzy spells and was somewhat unsteady? .' He.wante Go ahead .MR.FERGUS"SR.: No,he wasn't concerned at all. No.I think they were all before that.I am sure they were.This No . question as to his health as I understand it. cussions occur after that event? He had no fears.And he just said that he was all right. to get out of the hospital as soon as they took him there. at that particular time? I submit,that is a legitimate topic for inquiry here. 1l :!:rQ z<>..I>-Ulz~Q i 0I-elZi:~A~ .,:uitI-UI~Q<ij gA., .~ l\IQ viII:~AII:0II.IIIII:QI-a:.::10U ..Ic(~AII.0 was in January. Q Were you working,at the time of his death,were you working on some of the L-hanges of percentages and so on? A We had worKed on them but I just am not sure when it was,as I to d you.I have no idea.Not no date when we worked on those. Q My question is,but did some of thos e discussions occur after his Ann Shuman- haspitalization of January,1969?." A This I couldn't be certain of.I'm not sure. ..Q In any event,he had not completed his arrangements for the ,)revision of percentages in his will at the time of his death,had he. 32 A No,not that I know of. ~Q What is your age,Mrs.Shuman? z0( ~A 45.>-UI Z~Q When did your husband die? i gA 1948~CIzx~.Q You were married just the one time? ~~ uiIl:~QIl:oD.~A l-ll::l 8Q .I0(oii:...o A Q A Q Yes. I think you indicated that he had asked you to take care of his grave or make sure that there were flowers provided.Is that correct? Yes. Where had he planned to be buried? In the Washington Cemetery. Were there any other plans or requ ests that he made of you connec ted with his burial arrangements whenever that tim~might be? No. But you did know where he intended to be buried and he did make the request that you help tend the grave? Yes. No further examination. I REDIRECT EXAMINATION BY HAROLD FERGUS,JR.: Q I only have one question.This is just a matter of form to clear up the record.At one point,Mrs.Shuman,Mr.Keller asked why the gift of $100,000 and you said,as I recall it,because he wante:1 you to have it now.When you said that,what did you mean ? 33 At the time of the gift? so I could have the money to live on now and quit work now . I meant he wanted me to qun work so 1---1 mean he gave it to me~A zc(>..I>-IIIz ~Q i~Azx~Q~ Yes. No other questions.Do you have anything,Your Honor? I • ..:oitt-eno ..ICUo:J., SEXAMINATION BY THE COURT: ai'0:~Q Mrs.Shuman,Mr.Fawcett asked you to marry him on many oII.bI 0:0 ccasions?t-o::J 8 A Yes,sir. ~oii:Q And your answer was always no?...o A Yes. Q Well,the fact that he persisted in asking you again and again afte you had answered no on many such instances indicated that he was persisting in that question. A Yes. Q So that he could have had in mind that you might change your min< later on. A No doubt. Q Now when he made these various gifts to you of $100,000 and also the one for building a horne and soforth,was there any condition a aUi attached to those gifts that you would reconsider the business 34 «Z«>~A Ulzz~Q i0~.AzxiQ .,:uii:l-UI~A«u.....~Q'..' :a: I.:N aiII:~A0II.III~Q § 0lJ" .I«Uii:AII.0 Q 'A Q A of marrying him? Definitely not. He didn't ask you to reconsider? INo,sir.Not at any time. He simply made that gift to you outright and there were no conditic ns attached to it? No conditions'whatsoever. But whether o"r not he had in his In'ind'that'you rcight later.change you r mind,you donIt",now? No,I don't know that. ,...,. But in connection with the gifts themselves,there was-never any condition on the acceptance of those gifts'? No,sir. And he knew that you had some physical disability with your boo..:k '. ,Yes. What did he know about that? Well,I have attacks,my back goes out every 'onc e'i:n a while. And I may be---not be able to move around for a couple weeks at I=t time. ------------------------------- .'. '.man 35 ... Q Had any~pf thos e occurred when he had been calling on you? A Well,I had had trouble with my back and gone to the doctor but no severe attachs . Q But he did know thatyou had that co.ndition? A o(Qz~>-UlZZ~A io~Qz iUl~ t EQ ,J A 0(ug Q '"I ~1\1 iiiII:~AII:oII,III~Q II:::J 8 A ,J 0(u~Qo Yes. And he wanted you to quit working and accept the money that he w s giving you and live on the interest of that money? Yes. And was it his idea that if you would quit wo rking that your back would improve by reason of the fact that you weren't subjected to working pressures? No.He didn't say anything as to.that fact. Well,did you express an idea that if you quit w,orking your back condition would improve?". No. You didn't express that? No,I didn't. The most that ever occurred while you were acquainted with him 'concerning your back was that you consulted a physician on some occasions? A Oh,yes. Q Did he know about that? A Yes. Q Were you ever hospitalized for that reason? A NQ, Ann Shuplan _36 Q Did it ever cause you to be away from your work and miss work where you were working and that knowledge would have been obtair ed by him during that time?In other words.I am saying,did you .ever miss work because of your back and would he have known of i ? I missed work when I was at the Y.but I'm not sure whether we were friends at that time or not.But I was really---I had a bad attack when I worked at the Y with it. But you doknow that he knew of your visiting doctors during your illness? Yes. That's all the questions the Court has. vi0::~CONTINUED REDIRECT EXAMINATION BY MR.KELLER: fIII~Q Just one or two questions.During the period that you and Mr. 0:::::IoU Fawcett were friends from 1967 on.can you estimate for us how .IceU~many times you did go to the doctor's? o A I have no idea. Q Would it have been--- THE COURT:That is for the back. Q Yes,for your back. A I have no idea. Q What doctor were you visiting? -----------------------------.-0------------- , Ann Shuman 37 A Q A Q Dr.Graham in WTi.e eling.- Is he a physician or a chirop-ractur'? He~is a chiropractor. Would your visits after 1967:.untU the date of his death,would it he ve been less than six in number? I have no idea. Did you give Mr.Fawcett any reason to believe that you would change your mind about marrying him? No,I didn't. You remained ad,amant about this from start to finish? • ~A Yes.0::I-UI~Q I have no further questions • 0( UgTHE COURT:Mrs.Shuman,did Mr.Fawcett ever take you to the., ~til doctor in Wheeling? ui0::~A No. oII.III 0::THE COURT:That's all I have. I-0:::Jou MR.FERGUS"JR.:We have no further questions,Your Honor. .J 0( Uii:(Witness excused)....o MR.FERGUS,SR.:Are you willing to close today or do you have any reason that you want to keep the matter open? MR.KELLER:I would like to keep the matter open at least until I can consult further with the Commonwealth.I don't know that we will have any testimony but I w<Q;lild like to at least review the 38 testimony with thejD..We will try not to delay the matter unduly. "MR.FERGUS,JR.:Can we stipulate to the fact that Mr.Fawcett was murdered in his home on July 15,1969? MR.KELLER:It was July 26,I·believe,1969.And we would 1 ave no objection to the stipulation of that effect.I think the Court woul~ if the Court keeps the rnatter open is Mr.Beierlein,who is busy today,that Mr.Fawcett led a very active life up until the time of his untimely murder.So with that reservation and Mr.Beierlein, take judicial notice anyway since it is a matter of common knowle<ge. The only other witness that we might present-,,.FERGUS,SR.: oCtZ oCt~MR.~z Z1:1II. iel!lzXUI; we'd be able to call him. pur'pose.And we will endeavor to inform the Court as quickly as he's running the plant down there today and I wasn't sure whetherti~UIC ~Ug MR.KELLER:., ~OIl I would have no objection to keeping it open for that ai~~~possible. oII.1:1~THE COURT:Say a .couple ofweeJks? II::Joo MR.KELLER:Your Honor,I would like,because'of the situatton oJoCtUii:involved which the Court is aware of here involving our represen-II.o tation of the Commonwealth,I think that quite possibly a Deputy Attorney General would like to at least read through the testimony They have generally tended to maintain pretty good control over litigation in the counties;as the Court-is·aware~Mr.Gafford was quite expert in this sort of thing and always reviewed what had gone on in the hearings.We wrote him customarily very deta'ed report letters.I think they would like to know and because of the size of the potential tax involved here,I would like to have them fully informed on this. 39 THE COURT: MR.KELLER: He's retired,isn't he? Yes.But his replacement,I assume,a man by the name of Vincent----!. zc( ~THE COURT:>-IIIZ~MR.KELLER:II. Yakowicz. That IS it.And I ta:lked to him at noon today and I wOlld like to give him a chance to read it. i ...o . l-I!)z i~THE~ -pCOURT:.We don't want to keep this open indefinitely.The ~testimony will be ready,we'll say by the end of next week.ii:I-III~MR.KELLER:If we could have two weeks from that time. c( §g THE COURT:Yes ~So all together that would be .about three week~.., ~III So three weeks more or less,but don't let it go too far over tn.at. ui0:~MR.FERGUS..SR.:It may be that after we read the testimony we won't 0:oII.bI 0:have any further witnesses. ~::l8 THE COU RT:We will adjourn...c( (; ii:...o (Proceedings Closed). "e ,. I hereby certify that the proceedings and evidence are cted to be filed. proceedings upon the hearirrg- 0( ~contained fully and accurately in the notes taken by me on the hearing of ~the above causel and that this copy is a correct transcript of the same. t!II. ie\!lz:cIII; ti~Transcript .completed -Feb.23,1971 IIIQ..0( ij Q:::l., : .... •~. I