HomeMy WebLinkAboutOC1969-1078 - ESTATE OF STEWART(J
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS' COURT DIVISION
IN RE:
ESTATE OF
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No. 63-69-1078
JEAN E. STEWART,
Deceased.
HEARING ON AUDIT
BEFORE: THE HONORABLE PAUL A. SIMMONS, Judge
of the said~Court~
APPEARANCES: GEORGE B. STEGENGA, ESQ., of Washington,
Pa., representing the Accountant.
TIME: Tuesday, December 10, 1974.
THE COURT: The first case today is the case of Jea
E. Stewart. Mr. Stegenga.
MR. STEGENGA: If Your Honor please, I have here the
Petition Sur Audit. I don't anticipate any complicatio s
in the distribution. Although there was litigation in
this estate for quite some time concerning the value
of the partnership, but I think we have worked it out.
If there is anything that comes up, I will let you
know immediately.
THE COURT: There are no complications or anything
that would require a hearing.
MR. STEGENGA: I don't think so.
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TEE COURT:
E. Stewart?
MR. ZERMANI:
(Court Crier)
THE COURT:
2
Would you announce the estateof Jean
Your Honor, I received no response.
Is anybody in the Courtroom other than
Mr. Stegenga interested in the estate of Jean E. Stewa t?
( NO RESPONSE )
THE COURT: Hearing no response; the audit of this
estate 1 s ordered closed.-
( AUDIT CLOSED )
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 foregoing record of the proceedings upon the hea~i
of the above cause is hereby approved and directed to be file •
By thecourt,
J
C!!nmmnnwtalt4 nf ~ennsylnania.}
lla.a~tugton C!touuty. .as.
KNOW ALL MEN BY THESE PRESENTS: Whereas, at Washir_gton, in the County aforesaid
on the 29th. day of September A. D. 19 69 , before me,
Russell Marino , Register for the Probate of Wills and Granting
Letters of Administration in arid for the County of Washington, in the Commonwealth of Pennsylvania,
the last Will and Testament of
Jean E. Stewart
late of Borough of Donora in the County aforesaid, deceased,
(a true copy whereof is to these presents annexed), was duly admitted to probate; and
Jeanie R. Lelik
rix
the Execut:Kr 111 said Will and Testament named, having ar;peared before me and taken and subscribed
the oath of office prescribed by law;
NOW, THEREFORE, I, Russell Marino , Register as aforesaid, do
grant these LETTERS· TESTAMENTARY, unto the said
committing unto Her the administration of all :md s.ingutar the goods and
. chattels, rights and credits, which were of said deceased, and requiring Her
to exhibit a true ard perfect inventory thereof into the Register's_ Office, at Washing::on, within ninety
days ·from the date hereof, and to render a just and true account of said administration at the expiration
of six months from the date hereof, and to regard and comply with the provisions of the laws of this
Commonwealth relafng to inheritance taxes.
IN TESTIMONY WHEREOF, I have hereunto set my hand and the seal
of said Office at Washington, this 29th.
day of September m the year of our Lord one thousand
nine hundred and Sixty 'Nine
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Register
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LAST WILL AND TESTAMENT
I1 JEAN E. STEWART, of the Borough of DonoraJ Washington County,
Pennsylvania, do hereby make my Last Will and Testament, and. revoke all
Wills heretofore made by meo. .: .•
FIRST: I direct the payment out of my estate of the expenses of my
illness and funeral.
SECOND: All the rest, residue and remainder of my estate,. real and
personal, I give, devise and bequeath in equal shares to my three children,
Jeanie R. Lelik, Emily B. Dowalo and James W. Stewart, Jr., their heirs and
assigns, forever.-
THJRD: I direct :that all legacies and all shares and interests in my
estate, whether principal or income, while in the hands of my executor, shall
not be subject to attachment, execution or sequestration, for any debt, contract
obligation or liability of any legatee or beneficiary,. and shall not be subject to
pledge~ assignment,· conveyance or anticipation, and the personal receipt by
such legatee or beneficiary shall be .the sufficient and only discharge of my
executor.
FOURTH: I authorize my executor to conduct any business in which I
am engaged, or in which I have an interest, at the time of my decease, for such
period as she may deem proper, with power to borrow money and pledge L1.e
assets of the business, and with power to do all other acts that I in my lifetime
could have done, or to delegate such powers to any partner, manager or
.employee, without liability for any loss occurring therein, provided, however,
that no asset of my estate, other than that which I shall have devoted thereto
at the time of my deab, shall be used therein or be liable for the debts and
contracts of said business.
FIFTH: I direct my executor to cast her vote of my interest in the
Donora 'Nater Heater Company in favor of my son, James W. Stewart, Jr.,. as
manager of said Donora Water Heater Company. Said vote shall be cast within
thirty {30) days after my death. The said manager shall be paid a compensable
salary for his services as manager and said salary shall be deducted from the
profits of said business befo;re computing the profit shares of the parto.ers :En
said bus~ness.
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SIXTH: I nominate, constitute and appoint my daughter, Jeanie R. Lelil·
as Executrix of this my Last Will and Testament.
IN WITNESS WHEREOF, I have hereunto set. my hand and seal this _:Zidf( dayofAugust, A.D., 1961.
I
Signed, sealed published and declared by the above named testat:;:-ix as
and for her Last Will anct'Testament, in the presence of us, who, in her
presence, at her request, and in the presence of each other, have hereunto
subscribed our names as attesting witnesses.
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IN THE COURT OF COMMON PLEAS
OF WASHINGTON COUNTY, PENNA.
ORPHANS' CORRT DIVISION
NO. 63-69-1078
IN RE:
ESTATE OF .TRAN F..
STEWART,
Deceased .
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
IN RE: )
)
ESTATE OF JEAN E. STEWART, )
)
Deceased. )
NO. 63-69-1078
PETITION TO COMPEL FILING OF INVENTORY AND ACCOUNT
TO THE HONORABLE, THE JUDGES OF THE SAID COURT:
The petition of James W. Stewart respectfully represents:
1. That his mother, Jean E. Stewart, died on September 16,
1969, testate, and Letters Testamentary thereon were granted on
September 29, 1969, to Jeanie R. Lelik by the Register of Wills of
Wastington County.
2. That your petitioner is a party in interest having been
devised and bequeathed one-third of the decedent's estate under
her Will dated August 29, 1961.
3. That more than three months have expired since the gran·
of the Letters, and no Inventory has been filed by the Executrix
although she or her attorneybve indicated that one would be filed
six months ago.
4. That more than fifteen months have expired since the
grgnt of said Letters and the first complete advertisement thereof,
and no Account has been filed by the Executrix although six months
ago the Executrix or her attorney promised that one would be filed
immediately.
WHEREFORE, petitioner prays your Honorable Court to award a
citation directed to Jeanie R. Lelik, Executrix of the Estate of
Jean E. Stewart, Deceased, to show cause why she should not cause
a just and true Inventory and Account to be made of the assets and
disbursements of the said deceased and file the same in the office
/ of the Register of Wills of Washington County. . ,',. /.
'" .>' 11/b -();> ~'I~ .R~J ~~1-((J ------James W. Stewart, Petitioner
//
BARNA AND BARNA
By ·w~ Nitvvw+------Attorr eys for Petiti
2.
..-,
COMMONWEALTH OF PENNSYLVANIA )
) SS:
COUNTY OF WASHINGTON )
PERSONALLY before me, the undersigned authority, appeared
JAMES W. STEWART, who, being duly sworn according to law, deposes
and says that the facts set forth in the f~regoing Petition are
true and correct.
/~ Notary Public
My commission expires:
(SEAL)
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J V ;j;;tAdu!l
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
IN RE~ )
)
ESTATE OF JEAN E. STEWART, )
)
Deceased. )
NO. 63-69-1078
AND NOW, January /J?, 1971, upon consideration of the
annexed Petition and on motion of Paul N. Barna, Jr., Esq., Attorn y
for ~he petitioner, it is HEREBY ORDERED AND DECREED that a
citation issue, directed to Jeanie R. Lelik, Executrix of the
Estate of Jean E. Stewart, Deceased, to show cause why
(a) she should not cause a just and true Inventory to be
made of the assets of the said decedent and file the same; and
(b) she should not file an Account of her administration
of the decedent's estate.
Returnable the ('f!!. day of ~Y{l971, at 10:00
o'clock, a.m., E.S.T.
BY
3Ju Wlt~ <!lnurt nf Olnmmnn ~Uraa nf lfaaqingtnu· Olnuuty, Jruuayluania
IN RE: ( ®rpl1an.s' Qrourt ~itlh·\inn
) . ' )
ESTATE OF ( {-gt •t t• (
.TEAN F. 8TEHA~T_,_ . ~-. \!1.-t a t.OU t
NO. 63-69-1078
DECEASED. )
(!J:nmmnumr_~ltl! nf 'ruunylunttin / nn:
· Qlouttty nf 3Jtt.Sl1hlil1nU )
To: JEA'l'HS B. LJiLTK, Executrix of the Estate of Jean E.Stelvart,dec'd
S P · · f JAt1ES H. STEHAP.T . ur et1t10n o =-""--------------
lltt_r QTnutttttttW lj'nu, .TSANTE R. LELIK, .;:;xecutrix of the Estate
of .Jean E. SteHart ,. decea~1ed,
that, laying aside all business and excuses whatsoever, you do file in the office
of the Clerk of our Orphans' Court of Washington County, a full and com-
plete answer), under oath, to each and every of the avermen~s of the said
petition, on or before IT'u'""sdsy , the l ?..+-'h 'day of __ ....,L:)7....._e..._.b._._r ..... n ..... n""'-r-a-y--
I9K, at 10:00 o'clo~k____A_. M., and show.: Cal!,se why (a·) She should r;ot
cause a just and true Inventory to be maae or the assets of the sa1d
decedent and file the sane; and
·.-.:;ne l::ll"iOU-~:t no
decedent's estate;
and further abide the order of our said Court in the premises,
If you fail hereof, the petition may ·be taken PRO CONFESSO and
a decree made against you.
WITNESS the Honorable P. Vincent Marino, Judge of our said Court,
t W h. t Pe thel 0 th day of Januar;1"' , 19 71 . a as mg on, nna.,. __ u · =· _
-~'?n~
Clerk of the Orphans' Court
BaY>na & Barna Esq.
· Attorney for Petitioner.
Seventh and ~1cKean Ave.,
(Seal) Donora, Penn' a. ~.s
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In the Court of Common P eas o as -
ington County 1 Pa. Orphans' Court Divi ion
63-69-1078
IN iRll2:
ESTATE OF JEAN E. STEWART 1
Deceased •
. ' .
ANSWER TG. P-ETiiiON '1 GGMPEL · ..c... ~'"-
FILING O~JI'lVENTOR¥:...AND ACCOU .T
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I. ul ~ r :_ e..o (!'-/" ""'0 r-~ ..... ,.......-!> en o
AND NOW 1 this . day of February 1
1971 , 1 do hereby ~ccept service of the
within Answer To Petition To Compel
Filing of Inventory and Accounty and
acknowledge receipt of a written copy
thereof •
.... ~-A·
i GEORGE B. STEGENGA
ATTORI\!EY AT LAW
WASHU:GTCN TRUST BLDG.
WASHINGTON. PA.
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA
ORPHANS1 COURT DIVISION
IN RE:
ESTATE OF JEAN E. STEWART,
)
)
)
)
)
N 0. 63-69-1 078
Deceased.
ANSWER TO PETITION TO COMPEL FILING
·oF INVENTORY AND ACCOUNT.
AND NOW, comes JEAN IE R. LELIK, Executrix of the Estate of Jean E.
Stewart_, and answers the Rule To Show Cause as follows:
1. In answer to paragraph 1 of the Petition, the averments therein are
admitted.
2. The averments of paragraph 2 of the Petition are admitted.
3. In answer to paragraph 3 of the Petition, it is averred that no inver tory
has been filed by the Executrix for the reason that there has been no determination of
certain assets of the decedent, to-wit: her interest in a partnership business known as t1e
Donora Water Heater Company of which the decedent was a part owner. In further answer
to paragraph 3, it is averred that the value of the decedent's interest in this company would
be properly. part of the assets of the estate.
4. In answer to paragraph 4 of the Petition, it is averred that the value of
the decedent's interest in the Donora Water Heater Company has not been ascertained, and
it is impossible to file proper papers until that amount has been ascertained. In further
answer to paragraph 4, it is averre~ that the Petition of James W. Stewart as filed
in Equity, at No. 6644, Book 39, Page 249, is a proceeding to dissolve the said partnership,
which proceeding will have a direct bearing on the value of the decedent's share of the
said partnership, and until that proceeding is terminated no inventory or account can be file •
GEJRGE B. STEGENGA
ATTO.'lNEY AT LAW
W..I.S!-llfiGTON" TRUSl' BLDG.
·v.ASHINGTON. PA.
..
WHEREFORE, it is respectfully submitted that the Petition filed at the
above number and term be dismissed at the cost of the Petitioner •
.. -G~ .. -~-.J_. l--, .--_.._--
George B. Stegenga, Esq.,
Attorney for Jeanie R. Lelik, Defendant
G~ORGE B. STEGENGA
.ATTORNEY AT LAW
1!'1A3HI1'4GTOh TRU ;T BLDG.
NASHINGTO,", PA.
~· _,.
COMMONWEALTH OF PENNSYLVANIA
SS:
COUNTY OF WASHINGTON )
Before me, the undersigned authority, personally appeared J EANJE R.
LEUK, who, being duly sworn according to law, deposes and says that the facts set
forth in the within Answer To Petition To Compel Filing of Inventory and Account •Jre
true and correct to the best of her knowfedge, information and belief.
Sworn to and subscribed before me
this 12th day of February, 1971 •
r· -I . __ r;() '-/ ;·
}(·A~ :;;J:;;, k-~~A'L L}L J . ':·' ~?7 Public ' ~
City & County of Washington, Pa.
My Commission Expires: Feb. 10, 1973.
.J
JEAN E. STEWART
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DECEASED
BARNA AND BARNA
ATTORNEYS AT LAW
SEVENTH AND McKEAN AVENUE
DCJ~~CIRA, rA.
I 2.4-;fct
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVA~IA
ORPHANS' COURT DIVISION
IN RE: )
)
ESTATE OF JEAN E. STEWART, )
)
Deceased. )
NO. 63-69-1078
AFFIDAVIT OF SERVICE OF CITATION
COMMONWEALTH OF PENNSYLVANIA )
) SS:
COUNTY OF WASHINGTON )
PERSONALLY before me, the undersigned authority, appeared
CHRISTOPHER T. MANOS, of Box 110, Dunlevy, Pennsylvania, who, bein
duly sworn according to law, deposes_ and says that on the 21st day
of January, A.D., 1971, at 7:05 o'clock, p.m., he duly served upon
Jeanie R. Lelik, Executrix of the Estate of Jean E. Stewart, a
copy of the Citation which is hereto attached and a copy of the
Petition to Compel Filing of Inventory and Account, by handing the
same t9 her personally at 309 West Eleventh Street in the Borough
of Donora, Washington County, Pennsylvania, at which time she was
identified as the defendant and executrix.
Sworn to and subscribed before me
this 22nd day of January, A.D., 1971.
~~
/ Notary Public
My commission expires:
(SEAL)
STEPHANA NONACK, Notary PubliCI
Donora, \'lashi~gt:ln CO'unty, Pa.
My Commi~J~on Expires
Jan. 29, 1973
; ... ·:...t. .. _
1Jn ID4t Clinurt nf Clinmmnn J.lta.a nf lla.a4ingtnn Clinuntg, Jrnn.agluania
IN RE: ®rpqnus' <trnurt. iiui~inu
)
ESTATE OF
(
)
(
) <nttatinu l NO. 63-69-1078
JEAN E. STEWART t (
DECEASED. )
<trnmmnumenltq nf Jeuusylnnuin ~
<trnuuty nf llnsqiugtnu ) !Ill:
To: JEANIE R. LhLIK, Executrix of the Estate of Jean E.Stewart,dec'd
Sur Petition of: JAMES W • STEWART
(l;reetiug:
lft Q!nmmtttW lnu, .JEANIE R. LELIK, .i!.xecutrix of the Estate
of Jean E •. Stewart, deceased,
that, laying aside all business and excuses whatsoever, you do file in the office
of the Clerk of our Orphans' Court of Washington County, a full and com-
plete answer, under oath, to each and every of the averments of the said
petition, on or before Tuesday , the 16th day of __ ...J.!F__..eUo.ihCL.:r.u.u..,..ar..._yiJ----
19__1!_, at 10:.00 o'clock_!_. M. and show cause why (a1.) She should nc·t
cause a just and true Inventory'to be made of the assets of the said
decedent and file the same~ and
{b) She should not file an Accow1L of her ad:mini s Lr•ation of the
decedent's estate~
and further abide the order of our said Court · in the prem1ses,
If you fail hereof, the petition may be ta~en PRO CONFESSO and
a decree made against you.
WITNESS the Honorable P. Vincent Marino, Judge of our said Court,
at ~'ashington, Penna., thel8th day of January , 1971 .
~~~
Clerk of the Orphans' Court
Barna & Barna:., Esq.
Attorney for P<!titioner.
Seventh and McKean Ave.,
(Seal) Donora, Penn' a0
2.
1\ffibauit ®f iExrrutnr ®r 1\bmiuistratnr
~tatr of Jrnnayluania. ~ !:l!l:
C!tounty of Dllaa~ingtnn \
P all b f . h d . d h . Notary Public . d f 'd erson y e ore me, t .e un ers1gne aut or1ty, a ..................................................................................... m an or Sal
C~unty and State, appeared .... : ....... ..J.~.!:!~.!:: ... ~.~ .... ~!::.Hk .............................................................. : .................... who, being duly
sworn according· to law, deposes and says that s he ·is the executor ~r<'S.~HH~of the estate of -
...... ...J.~D ... ;.~ ... ~~~~~.~ ............................ ~ ............................................... deceased, that the foregoing schedules constitute a
complete inventory ~nd appraisement of the real and personal estate of.. ........ :.J.~.IJ.J.~ ... S.t.~.'tf.9.r.t ......................... ,
deceased, except rea] 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 sqid items as of the date of the decedent's death, based upon a just appraisement of each
. i~ell! m~d~ by the above named Executor Administrator:
.:. I ~ji~r"and SUbSCribeibef~re ~e 1thi:~ .... .J.9..t~~::.:~ . I ~~u
·,•• - L ·' :t..::tAugust 70 '-7T / ~· :.-~~'(g"~f1i:;;;~~z·INSTRUCTI~:~ -········ji"~~;;-i~;~;\f··:~. irai~r ..... .
. /'1. t.:.An,inventary'must be filed within three months after appointment of personal representative.
· .t2 ..... ~.'Asupplemental inventory must be filed within thirty days of discovery of additional assets. s: [ fOriginal and 2 Copies and 2 RCRI-34, Under $10,000; 1 Original and 2 Copies and 2 RCRI-33,
'Over $10,000, including Copy of Will; 1 Original and 3 Copies and 2 RCRI-33, Over $50,000, in-
cluding Copy of Will and copy of Federal Estate Tax Return.
REFERENCE FOR ADDITIONAL COPY
Act of 1947 P. L. 513 Sec. 5.2, 72 P. S. 4844.2
..
. lfuurutnry aub 1\pprai.armrut of the goods and chattels, rights and credits ;;hich
were of .......... }.~~ ... ~.~ ... ~!.~~~~!. ........................................ late of .. ~.~.~~.~.~.~ ... ~~ .. ~~~~~.L ...................................... ~ .......... .
Washington CoU;nty, Pa., taken and made in ·conformity with the· abcrve affida·vit.
Checking Account with Mellc;m Nati'!nal Bank & Trust Co.,
. . l .
Donora, Penna. ·
Partnership Agreement -Donora Water & Heater Company 7/17/63,
Jean E. Stewart & Hazel B~ Boland, as of 9/16/69, date of death--
value of interest not ascertained~~.~ •• ~ .••• ~.~~.~.~~ .••••••••••••
DOLLARS CENTS
17,977. 64
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.~ '· · ··:_ , :_,' ·:", . Inventory and Appraisement
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:-:; J!e,7' l. -:_:': ·· ., IN THE ESTATE OF • ,, r . -' ' f"; ... '. •• ,., ..... -' ~ I .' -• '' '., \~' ::. 'f>: ' . ·''),' ~~ . "
· .. '!' : ~:· .: .... ~: ........ ..J.~AN ... ~.A ... ~.I.~.W.AB.I.c ................................ .
,,·rp .· --·· d. eceased . ' ~~ ~ .... ~ "'-'
:~:· ';J' ,v•
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t · : Filed ............................................................ : .. : .. , 19 .......... .
George B. Stegenga, Attorney
~9
. ..
• 'V' d •. 0 0 ~.f 01 :) N I H S V' 1\\
S 11 1/A ,j 0 l:l 3 J. S I 0 3 U
0 N I H V ~,! ·; ·n S S r. H
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)',
IN THE COURT OF COMMON PLEAS
OF WASHINGTON COUNTY, PENNA.
ORPHANS' COURT DIVISION
NO. 63-69-1078
IN RE:
E3TATE OF JEAN E.
STEWART,
Deceased.
PETITION FOR HEARING
and
ORDER
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BARNA AND BARNA
ATTORNEYS AT LAW
~ "
' '
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
IN RE: )
)
ESTATE OF JEAN E. STEWART, )
)
Deceased. )
PETITION FOR HEARING
NO. 63-69-1078
AND NOW comes James W. Stewart and respectfully
represents:
1. That he caused a Petition for filing an Inventory
anc Account in the above estate against the Executrix, Jeanie R.
Le1ik, on or about January 13, 1971.
2. That a Citation was granted and returnable
Fecruary 16, 1971, the hearing being set for March 10, 1971.
3. The Executrix filed an Answer to the Citation.
4. The hearing of March 10, 1971, was not held because
the Executrix promised to file an Inventory and Account in the
immediate future in time for the audit to be held in either June
or September, 1971.
5. An Inventory has been filed by the Executrix, cut an
Account has not been filed and approximately two years have lapsed
since the Citation was granted.
WHEREFORE, your petitioner pr~ys your Honorable Court tha
a hearing be re-scheduled in the above matter.
.,
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
j: IN RE: )
)
ESTATE OF JEAN E. STEWART, )
;)
Deceased. )
NO. 63-69-1078
AND NOW, January 15, 1973, in pursuance to the within
Petition, a hearing on the above matter is scheduled for
Jan·.1ary ,3 , 1973, at 10:00 o1 clock,_Jt..m., before the
undersigned Judge.
BY THE COURT
sLvd
Judge
STATE OF FENNSLYVANIA, }
WASHINGTON COUNTY,
SS:
The within named Accountant being duly sworn according to law, depose and say. that the above account
as stated is true and correct as ............. she _____________________________ verily believe.
Sworn and su'bscribe:l before me this ______ 24th. ...... , ..
Washington County, ss:
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I -do certify thot I have given legal notice to all persons
concerned of the filing of the within account in the .man1er pre-
:~:ir~:~ ~~edSt=u~e0.a~~t~;_J~~f:-~~~!i.J.ed by proofs
Witness my ha1d and official seal this.. .... ~--~-------------
day of___ ____________ ~<l--~---~J.--~-----------19.z .. f·
----------~------------------~:___ -
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U'l: w' » : (1) ~ ~ RUSStLL :.; ;~[:; \ i\ 0 ~ REGISTt"i' ::~ F \-·,:, LLS
WI'\SHIN·"': t -1.1 CO., PA .. .; 1 -~
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' '•
GEORGE B. STEGENGA
ATTORNEY AT LAW
WASHINCJTON TRUST BLDCJ.
WASHINGTON. PA.
I
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA,:
ORPHANS• COURT DIVISION
IN RE:
ESTATE OF: JEAN E. STEWART,
)
)
) NO. ) -----------------
Deceased. )
In the matter of the First and Final Account of JEANIE R. LELIK, Executrix -Accountant
RECAPITULATION
Assets, Principal-Personalty, Schedule 11A', page 2 •••••.
Disbursements, Principal-Personalty, Schedule 11 B11 I pages 2, 3
BALANCE for distribution ............................... .
Balance consists of:
Cash, ...................•.
Business interest in Donora
Water-Heater Company •••.
Total Balance •••••••.•••••
$ 10,402.07
$ 5,290.43
$ 15,692.50
Page -1-
$ 23,268.07
- $ 7,575.57
$ 15,692.50
. . .......
GEORGE B. STEGENGA
ATTORNEY AT LAW
WASHINCJTON TRUST IILDG.
WASHINGTON. PA.
-·· ._ • .tt. ' __ ... !
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA
ORPHANS• COURT DIVISION
IN RE: )
)
ESTATE OF JEAN E. STEWART I ) NO.
)
Deceased. )
First and Final Account of: JEANIE R. LELIK, Executrix -Accountant
SCHEDU~E 11A11
ASSETS
PRINCIPAL-PERSONALTY
Per Inventory & Appraisement filed •••.••••••••..•.•.•••.•
Value of interest in Partnership Agreement -
Donora Water & Heater Company 7/17/36,
Jean E. Stewart & Hazel B. Boland, as of No. 6644
In Equity-1/2 total business value ($10,580.87)
======= TOTAL PRINCIPAL-PERSONALTY ..••••.•.•
1970:
SCHEDULE 11 B11
DISBURSEMENTS
PRINCIPAL PERSONALTY
Law son -Robe Funera I Home, funera I bill ••.•••..••.••••.
Utilities: Gas $262.69; water $18.52; elec. $88.82 •••••
Ross Quality Drug Store, medicines & drugs •..••.•••••
Emily Dowalo
Laundry
Engraving tombstone
Newspaper advertising
Bateman Agency, insurance
Donora Lumber Company statement
Gia Lorenzo, housekeeping services
Frank Ries, furnace
Zuccarini Grocery Store, statement for food bill -groceries
Sophia Kaufes, nursing services
Internal Revenue Service, for Gia Lorenzo, housekeeper
Kaufmann•s
Chari eroi -Monessen Hospital, statement
Administration -Dept. Health, death certificate
Dr. Soffel, medical bill
Dr. Franke, medical bill
Dr. Brougher, medical bill
Dr. Clarke, medical bill
Dr. Rongaus, medical bill
$ 17,977.64
$ 5,290.43
$ 23,268.07
======
$ 2,128.60
370.03
16.20
110.00
14.06
14.00
2.25
35.00
95.50
100.00
14.36
119.30
35.00
25.92
.50
50.00
1.00
50.00
5.00
3.00
15.60
75.00
Principal-Personalty Disbursements carried forward$ 3,280.32
Page -2-
GEORGE B. STEGENGA
ATTORNEY AT LAW
WASHINCJTON TRUIIT BLD«a.
WASHINGTON, PA.
\.
n ......
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
IN RE: )
)
ESTATE OF: JEAN E. STEWART, ) NO. ) ------------------
Deceased. )
First and Final Account of: JEANIE R. LELIK 1 Executrix -Accountant
SCHEDULE "B" -(Continued)
DISBURSEMENTS
PRINCIPAL PERSONALTY
T ota I Pri nc i pa 1-Persona I ty Disbursements bro' t. forward from
page 2. . ........................... .
George B. Stegenga 1 Esq. 1 attorney's fee •••••••••••••••.•
West Penn PowerCompany, electric st.
Administration Expenses:
9/29/69 -Register of Wills, probate & short certs ••••••••••
-Guy A. Rogers •.•••••••••...••.••••••••••••.•
10/69 -washington County Reports, legal advertising •.••
-Valley Independent, legal advertising
1971 -Jeanie R. Lelik, advance on Executrix Com. ($898.88)
-Notary fees to estate papers, D. E. Hurley
-George B. Stegenga, Esq., atty. commission
-Jeanie R. lelik, bal.on Executrix Commission ••
1972 -Russell Marino, Register of Wills, Agent, payment
on account of Inheritance Tax •••••••••••
3/8;71 -Register of Wills, bal. on Letters & filing Inventory
-George B. Stegenga, Esq., additional attorney's fee,
based on services rendered at No. 6644 In Equity,
to establish value of estate's share of partnership
$
$
$
$
$
$
$
$
$
$
$
$
. $
in Donora Water & Heater Company.... $
-Register of Wills, filing Account................ $
-Jeanie R. Lelik 1 Executrix Commission on additional
estate assets (value of business--Donora Water &
Heater Company $5 1 290. 43). . • • • • • • • • • . • • • • $
31280.32
40.00
.72
11.50
15.00
14.00
10.75
500.00
9.00
898.88
398.88
800.00
12.00
11250.00
70.00
264.52 ------
TOTAL PRINCIPAL-PERSONALTY DISBURSEMENTS •••• $ 71575.57
Page -3-
.., : .....
Washington County Reports
Washington, Pennsylvania
(PUBLISHED BY WASHINGTON COUNTY BAR ASSOCIATION)
PROOF OF PUBLICATION
In compliance with the Newspaper Advertising Act of May 16, 1929,
P. L. 1784 Sec. 3, paragraphs (3) and (25).
CoUNTY OF WASHINGTON} SS.
STATE OF PEN~"'SYLVANIA
Personally appeared bEfore me, a Notary Public in and for eaid County
and Commonwedth, CHARLES C. KELLER, who, being duly swan, deposes
and says: that he is the Editor of the WASHINGTON COUNTY REPORTS,
the officirul legai periodical for said Washington County, published weekly
hav.ing its place of business ct Washington, Washington County, Pennsylvania,
and is acting as its agent in this behalf; ·that the said WASHINGTON
COUNTY REPORTS. was established on March 31, 1920, and was designated
as the official legal publicaticn for Washington County, Pennsylvani3, by order
of the several courts of said County, dated November 11, 1920; that the printed
notice or advertieement attached hereto is a copy of a notice or advertisement,
exactly as printed or publish~d, which appeared in the said legal periodical in
its regular issues on the follo-ving dates:
........... Oc.t.ob.e% .... 9.,. ... 16.., .... 3.3 ....... 19.9..9. ........... ..
that the affiant or the corporation in behalf of whioh he is acting is not
interested in the rubject matter of said notice or advertising and that all of the
~~~·of g~ tUn., plare ~d <hmcttt of tho I~bli"tion
.
7 fZd ___ {!l_f;dt&:-,/.
·. ~·~;
Sworn to and
KATHERINE C. YAF:D, Notary Pu .
Washington, Washington Co., Pa.
My Commisslc•n Expires
November I, 1969
Estate Notices
The Register of Widls has granted
letters, testamentary or of administration,
in the following estates. Notice is hereby
given to all persons indebted thereto to
make payment without delay and to those
having claims or demands to present
them for settlement to the Executors or
Administrators or their Attorneys.
• • • • • • • • • • • • • • • • •
STEWART, JEAN·E., Dec;d.
Late of Borough of Donora, Wash-ington County, Penna. Executrix: Jeanie R. Lelik, 309 W. Eleventh St., Donora. Pa. Attorneys: Barna & Barna, 7th & Me-• Kean Ave., Donora, Pa ..
--··----~-------~~
.I.~
.... · , ; Proof of Publication of Notice in· OTh& Valley Independent
Under Act No. 587, Approved May 16, 1929, P. L. 1784,
as amerided by Act. No. 51 of April 24, 1931, P. L. 67
State of Pennsylvonia
County of Westmoreland }ss:
Assistant
Personally appeared before me William H. Pore, Secretory of Mon Volley Newspapers, Inc., a Penn-
sylvania corporation, publisher of The Volley Independent, who, being duly sworn, deposes and says
that The Valley Independent is a doily newspaper of general circulation in Fayette, Washington. and
Westmc>"relond counties, Pennsylvania, and elsewhere, published in the City .of Monessen, Westmorel'ond
County, Pennsylvania, that it was established June 28, 1902, since which dote The Volley lndepender.t
has been regularly issued in said county, and that a copy of the printed notice or publication is attached
. hereto exactly as the same was printed and published in the regular editions and issues of The Volley
Independent on the following dotes, October 3, 196 9
October 10 and 17, 1969
Affiant further deposes and says that he is General Manager of The Volley Independent, a
dolly n~spoper of general circulation, and as such is authorized to verify the foregoing statement
under oath, and Affiant is not interested in· the subject matter of the aforesaid notice or advertise·
ment, and that oil allegations in the foregoing statements as to time, place and character of publico-
. tion are true. _ ' . / ~
COPY of NOTICE
Letters testamentary on the estate of l Jean E. Stewart late of Borough of Do-, nora, Washington County, deceased, hav• lng been granted by. the Register of 1 Washington County, notice .fs hereby glv· ·· en to all persons Indebted to said es-j . tate to make lmmedlilte payment, o and to those having claims· agaln~t the same · to present .them without delay to Jeanie ,:-R. Lellk, executor, 309 w. 11th St., ~· ~ nora, Pa. Barna and Barna,.· attorney, · 7th & McKean Ave., ~nora, Pa. I . • . -I 10;3,10,17 ~--.. ---~··. --.. ··---~"':'-~ .. --.. .. . -~·
. ·.'-!.r
CHARtr=c-•. P _ 0 Notary Public Mon6:~ :1•• • • • ' 0
·::, t:otary Public ... , ' ..-·'a 'C M_y commission expires r;:~ c,,· ;· · .. · .!0
". c., Pa. .lan•·' ·· ·· ..... l'••e~ ~~ .• ,, 1971
STATEMENT OF ADVERTISING COSTS:
Barna and Barna, Attorneys at Law
7th & McKean Avenue
Donora, Pa. 15033
TO MON VALLEY NEWSPAP_ERS, INC., DR.
For publishing the notice or advertisement attached hereto in The
Volley Independent on above stated dotes .................. $ 10 • 00
/
Notary ....... :. ............................................................... $ __ . 7......:5 __
Total .......................................................................... $ 10.75
PUBLISHER'S RECEIPT FOR ADVERTISING COSTS
Mon Volley Newspapers, Inc., publisher·of The Volley Independent, a doily newspaper of general
circulation, hereby acknowledges receipt of the aforesaid Qdvertising and publication costs and certi-
fies that the some hove been duly paid.
MON VALLEY NEWSPAPERS, INC.
By 10/02/69 PAID'
. ----, I
I
In the Court of Common Pleas of Washing
ton Co; nty 1 Pa. Orphans' Court Divisio
NO. b) -~'1' /7:J7 8
IN RE:
ESTATE OF:
JEAN E. STEWART I
Deceased.
.... ., .. ----
0 R DE R
'
.., -·1 i
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GEORGE B. STEGENGA
ATTORNEY AT LAW
WASHINGTON TRUST BUILDING
WASHINGTON, PENNSYLVANIA 15301 ..
\ ' J
GEORGE B. STEGENGA
ATTORNEY AT L.AW
WASHINCITON TRUST IILDG.
WASHINGTON, PA.
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
IN RE:
ESTATE OF:
JEAN E. STEWART, Deceased.
0 R D E R
AND NOW, this 24th day of October, 1974, it is hereby ORDERED,
ADJUDGED and DECREED that the Account in the above captioned estate be filed forth-
with so that the same can come up for audit at the next Audit Session.
BY THE COURT,
1: J
'i!i [iii ,,,
a:r 1,:,
I ~ ! !
::rr
!rd
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![r IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY'· PENNSYLVANIP.
If· I
II
'! ORPHANS' COURT DIVISION
:r'[
IN RE:
ESTATE OF
No. 63 .. 69 .. 1078
JEAN E. STEWART,
)
)
)
)
)
)
) Deceased.
·o·R·n·E·R
AND NOW, March 11, 1975, upon considering the
as follows:
The sum of $16,482.38 shall be divided in three parts
and shall be distributed by the personal representative as
follows:
1) To Mr. James W. Stewart, he shall receive a Bill
of Sale for a 1/2 undivided interest in the business, Donora
!
1
1 Wate:r .. Heate:-Company, which is valued at $5,290.43, and he shall
l!il
I ' ~
II receive in addition, a cash distribution of $203.69.
2) To Emilie Dowalo, she shall receive in cash the
sum of $5,494.13.
3) To Jeanie Lelik, she shall receive in cash the s~m
of $5,494.13.
Inasmuch as distribution will be made as hereinabove
set forth, ~he Audit Petition heretofore filed will be amended
accordingly.
By the Court,
\
..
. '
·' ..
' . I
~n U,t Q!nurt nf Q!nmmnn J!tas nf llns4in¢nn <1!nunty.
Jtnnsylnnnin ®rp4nns' <1!nurt iittisinn
ESTATE OF No.___:6:..:3:,_-.=.=69:...·-=.1.::...07:...:8~-------'----
Jean E. Stewart, In the matter ofthe F 1 r s t and Final
Deceased Account of_--=.J=ea::..:n::..:i:.:e~R.:..• ....:L=-=e~l:..=i:.:::k~, ....:E:.:xr=..::x:..:.•--
ADJUDICATION AND DECREE
An now March /£ , 19~, this matter came on for hearing,
audit and distribution of this ses~ion and testimony taken; and thereupon, upon due consideration
thereof f~ t~3f.~8nce for distribution in the hands of the Accountant is determined to be
$ ' • and the account is accordingly confirmed; and it is ordered,
adjudged and decreed that the said balance be paid out by the Accountant in accordance with the
schedule of distribution hereto attached and made a part hereof, unless exceptions hereto, be filed
sec. reg. or an appeal be taken herefrom sec. leg.
(~. ~. /'·~·
J.
SCHEDULE OF DISTRIBUTlON
Balance per occount-------------------1
Additional Credits -Audit
Balance·----------------------1
Deduct Clerk's Costs & Receipts--------------1
Attorney George B. S tengenga
Debit -Waiver of additional attorney fees
James w. Stewart -1/3 residue including a one-half
interest in Donora Water-Heater Company in kind at
appraised value of $5,290.43
Emilio Dowalo -1/3 residue
Jeanie Lelik -1/3 residue
.$ 460.12
1,250.00
5,494.12
5,494.13
5,494.13
$ 15,692.50
$ 15,232.38
16,482.38
10,988.26
5,494.13
NO BALANCE
q 0 ... )> :I z ...... n 9 m n .....
~ 1/1 .g :I" ~ ·!·• . ...... (1) 0 ::s 3· o· '· it ..... o·· 0 <:::> : r-..; U). <i_ =· 0 -h" ::; c' ...... (1) ""() -I ;.)_ t:Y .., c:::> -I ~· 0 . ,~ Q ..... ...... -. ..... --C.:' ~ :I" .. oq:; (1)
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-~ l!.J < b""'' • •.:· ".'j. L.r) ,_ •;:. •• c.: :::--,...._ --_,,. .. ... y. ••.• ~ •• ~-.. ---~ ~-···· ':r ..
~
,
Testate Form J
PETITION SUR AUDIT
IN THE ORPHANS' COURT OF WASHINGTON COUNTY
Estate of ........ ~-~-~-~----~-~---~I~W~~I.. ................................ . 63-69-1078 No .................................................................. .
Fiduciary ..... J~fJ!.l.i.~.R.! .. ~~~!~-'---·~~~~~tJ:!~ ............ .
Deceased
Date of Date of ·
Decedent's death .............. ~~P.~~!!!~r .. ~At . .-1~§~---·············· Grant of Letters ........ ?.~P.~~~~~~--~?.! . ..12~2 ....................... .
This is the ........... .finc;~L ...................................................... account filed in this estate
.... .
If there ha.ve been former accounts ·fil_ed in this estate~ list .file n'umber or number and term ................................... .
Election to take
Under or Against will. (cross out one)
Date Election
Filed
Place of;
.................................. Record· ............................. .
Name of surviving spouse .............................. D.QD.~ .......................................................................................................... .
List issue, where material:
Jeanie R. Lelik, daughter ·
Emily B. Dowalo, daughter
James W. Stewart, Jr., son
I
Did decedent marry after e~ecution of will? (indicate) fir No. Any children born after execution of will? (indicate)
j}//No. If answer yes, name them ................ ~~~~---·····························-········································································
------------------·-----------·-------------------------------·-----------------------------·-------------------····----------------------------------------------------------------------·
Legatees Relationship Interest Fiduciary, if deceased or not sui juris
Jeanie R. Lelik daughter 1/3
Emily B. Dowalo daughter 1/3
James W. Stewart, Jr. son 1/3
List, if exceptions to above: Adeemed: Revoked: Lapsed: Abated: Give Cause:
none
If partial intestacy, give facts:
none
Notice to interested parties. Have all parties, having either vested or contingent interests and all crediors entitled
to notice (Court Rule No. 9 paragroph C: Section 6: Subdivision c) received written notice of the filing of the acco.mt
and of call of audit? Yes. ~
If any exception give caus~: .............. none---·····················
File copy of Notice . '
and -date _of mailing ...................... t:J.9.t!f!~9.N2~~!T!~~r..4, .. J?7.:4 ................................................................................... .
I
I . I
Is estate subject fo the' Wing; of a Federal' Estate T d~ RettJrn?'. ..............•...... -...... -•...............•...................•..........•...........
Actual payment rnad'e on Pennsylvania Transfer Inheritance Ta~. Amol!Jnt $ ...... J.!.~~~-~~9.c ................................ .
H the WHI makes-any portion of esfafe subject to a life-estate, give· n·arne' dnd birth date of l-ife tendnL ................... .
e·••••'"••••••••,.•••••••"••••-,..,,.,.,.,.,..,,.,..,,.,.,.,.,.,.,.,.,.,.,.,.,.,.,.,.,.,.,.,.,.,.,.,.,.,.,.,.,.,.,.,.,.,.,.,.,.,.,.,.,.,.,..,,.,..,,.,.,.,.,.,.,.,..,.,.,.,.,.,.,.,.,.,...,,.,..,,.,.,.,.,.,.,.,.,.,.,.-,.,.,.,.,.-,.,.,.,.,.,.,.,.,.,.,.,.,.,..,,.,.,.,. .. ,.,.,.,.,.,.,.,.,.,.,.,. .. ,.,.,.,.,.,.,.,.,.,.,.,.,.,.,.,.,.,.,.,.,.,.,.,.,.,.,.,.,..
Give Names and addresses o~ 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
1-:~rve 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:
i.
Balance for distribution per account,
Itemize any additional debits not shown by account:
Total additional debits (Add)'
ltemiz~ a'ny additionqL 'credits not shown by account:
"'"' · West Penn Power Statement ·-•-Add'l. inheritance tax 11/15;74
ACid' I inheritance tax 12;7 ;74
Total additional credits (Subtract)
Balance for distribution
$ ................................... .
• 72 $ 137.76
321.64
460.12 $ ................................... .
$ ..... 15.,.69.2 ... 50 ............ .
$ ... .J .?. !.?.?.?. ~-?.~ ............ .
If balance for distribution is not in cash, list each item held in kind, giving appraised Value (or distribution Value);
Interest in Donora Water-Heater Company business........... $ 5,290.43
per account filed 10/24;74
If Family Exemption claimed by Petition, give place of Record: ..... :-.::::·.:::-.:::::::::: _________________________________________________________ _
If Family Exemption is claimed at audit, give nome, relationship and basis for Claim: ... :::.-:-.-:-.-:-.-:-.-:-.::-:-.:-...................... .
List any advancement or distribution on account that has been mode, and nature and amount of some:
Suggested distribution of balance shown, both as to principal and income, attaching signed and itemized elections
to toke in kind if balance is not in cosh: residuary shares being stated in proportions:
Jeanie R. Lelik1 .raaughter 1 one-third
Emily B. Dowalo't·~aughter 1 one-third
James W. Stewart; Jr., son, one-third
COUNTY OF WASHINGTON, SS:
COMMONWEALTH OF PENNSYLVANIA
The above nome~ Fiduciary or representative thereof,
being duly.~~C?..m ____________________________ doth depose and soy
thdt the facts set forth in the foregoing petition ore true
to the best oL ... ~~~------------------·---knowledge and belief.
Sworn . · --·---------"---·-------------------·---..... to and subscnbed before
me this .... ?~h ...... doy f. -, ...•.. P..~~~IJ:l.Q.~L. _ .... 19 . .Z4 ..
Signature of_ Officer:. , .. .Lt<~-.L·h~A./~?.!::l~~~~or.
And your petitioner will ever pray, etc.
J~:i:~··································
............................................................................................. '!'.
, 63-69-1078 No. .. ... ---........ -.... -........ -.............. -..................... ---.. --... ---·---...... -.... . . .
Estate of _______ : ___ )~AN_I! .. ~Iey{~RI_ ___________ _
Deceased
Fiduciary .. ~_E?_c:r_':l_i_~-~-~-,~!~!~.':----------------------------
Executrix
PETITION SUR AUDIT
FROM WHERE DECEDENT LEFT A WILL
Counsel of Fiduciary will submit herewith tlie
following, in conformity with Court Rules
adopted effective December 3, 1951, being
rule No. 9: paragraph b-e; and divisions
thereof: shown on pages 23-24.
1. Written praecipes of all Counsel in the
case.
2. Copy of order appointing Guardian ad
litem, if pertinent.
3. Copy of Order appointing Trustee ad
litem, if pertinent.
4. Proof of service of above.
3. Letters Testamentary or Administration
C. T. A. or an attest copy of Will.
6. Copy of inventory and appraisement.
7. Proof of advertisement of grant of letters
if not filed with account.
8. Certificate of liens in case any of the
funds for distribution are from judicial
sale of real estate.
9. Signed and itemized elections if any
distribution in kind.
1 0. Copy of Fe de ra I Estate Tax return if es-
tate is subject thereto.
George B. Stegenna Esq. --------------------------··· ........... 9. .. I ... -... --... -.--.. -.. -----. Attorney
' .\. )
-// 't 1,) ~-)'.\'.' ,<·~ ... , 1 ., ; ... \ ·· . . r
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
IN RE:
ESTATE OF
JEAN E. STEWART,
Deceased.
)
)
)
)
)
)
No. 63-69 .. 1078
CONCILIATION PROCEEDINGS
BEFORE:
APPEARANCES:
TIME:
BY THE COURT:
THE HONORABLE PAUL A. SIMMONS, Judge of
the said Court, in chambers.
PAUL N. BARNA, JR., ESQ., of Donora,
Pa., representing James W. Stewart.
GEORGE B. STEGENGA, ESQ., of Washington,
Pa., representing the Estate of Jean
E. Stewart, and also Jeanie R. Lelik and
Emilie Dowalo.
Tuesday, March 11, 1975.
For the record, would each one of you
attorneys enter your appearance for your respective
clients?
MR. BARNA: Enter my appearance for Mr. James W.
Stewart.
MR. STEGENGA: I am representing the Jean E. Stewart
estate.
THE COURT: Aren't you representing these other
persons?
MR. STEGENGA: Yes. Jeanie Lelik and Emilie Dowalo.
. _,
,.
"
•,II
'I
THE COURT: At this time, let the record show that
the Court has held a conciliatory conference in regard
to problems of the distribution of the Estate of Jean
E. Stewart, deceased, which is filed at Number 63~69·1078
1n the Orphans' Court Division of the Court of Common
Pleas of Washington County, Pa. Let the record show that
after an extended conference betweeri the parties and
their attorneys, the following settlement for distribution
of this estate has been arrived at by all the parties and
the agreed settlement is as follows:
" The total estate available for distributi$n
in dollar amount is $16,482.38. The Audit Petition will
be amended in the light of the Stipulation betweenthe
parties and the Order that the Court will hereinafter make
in regard to this matter. Included in this $16,482.38
is a sum of $1250.00 which was set forth in the account
as monies due for certain additional attorney's fees which
have now been waived by the attorney, George B. Stegenga,
Esquire. This sum of $1250.00 is now available for dis·
tribution. The total of $16,482 •. 38 is arrived at as a
consequence of the addition of the $1250.00 hereinabove
mentioned.
Let th~ record show there are three
persons who are involved in this estate as devisees and/or"
legatees, namely Emilie Dowalo, Jeanie Lelik and James
W. Stewart. The parties hereto have agreed to distribute "
the $16,482.38 as follows:
As part of the assets of the estate,
there is a ~ undivided interest in a certain business
known as Donora Water-Heater Company, which has been
assessed in value at $5,290.43. The rest of the said
estate is in cash. The parties have agreed to the
following distributidn:
!"
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1) Thit james W. Stewart shall receive
as his share a Bill of Sale from the Estate for the ~ I I
undivided interest in the Donora Water~Heater Company,
is valued at $5,2~0.43.
wi1i~h
I In addition, he will receive as
part of his share the sum of $203.69 cash. This will
mak~ a total of $5,494.12 payable in cash and in kind to
James W. Stewart.
2) The balance of the estate shall be
divided into two parts; namely Mrs. Emilie Dowalo shall
receive ·$5,494.13 1n cash, and I'-ts. Jeanie Lelik shall
receive $5,494.13 in cash.
Mr. Stegenga, did the Court correctly
set forth th~ ~rovisions of the Stipulation and Agreemen~
of the interested parties?
MR. STEGENGA: Yes.
THE COURT: Mr. Barna, did the Court accurately set
forth the· agreem·ents that the parties ha·ve ·arrived at?
MR. BARNA: Yes.
THE COURT: Now I am going to ask each one of the
parties whether or not they understand the agreement
and whether or not .they are in accord with it.
(James Stewart, Jeanie R. Lelik and Emilie Dowalo
are ·duly sworn) •
THE COURT: Mr. Stewart, you have heard the Court
describe the proposed settlement in this matter, wherein
you are to receive a Bill of Sale for the ~ undivided
interest in the business which is valued at $5,290.43.
And in addition, you are to receive a check in cash for
$203.69. Are you agreeable to accept this asset and cash
in full settlement of your claim to this estate?
.. 3 ..
I
.. .
MR. STEWART: Yes.'
THE COURT: Mrs. Dowalo, you have heard the settlement
set forth whereyou will get the sum of $5,494.13 as your
share of this estate in cash. Are you willing to accept
this?
MRS. DOWALO: Yes.
THE COURT: Do you fully understand what we have
done here?
MRS. DOWALO: Yes.
THE COURT: And Mrs. Lelik, are you agreeable to
accept $5,494.13 in cash as your distributive shareof this
estate? Are you willing to accept this?
MRS. LELIK: Yes.
THE COURT: Do you fully understand the agreement
as we recited here?
MRS. LELIK; Yes.
THE COURT: Do you have any other comments?
MR. STEGENGA: No.
THE COURT: This matter is concluded and the Court will
make the following Order:
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.
The foregoing record o the proceedings upon the hearing
of the above cause is hereby approved and directed to be filed.
By the Court,
~~~~-d._,<d
Paut A. Simmons, J.
~---~-
1
Form RCC-33
RESIDENT DECEDENT
COMMONWEALTH OF PENNSYL VAN lA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COlLECTIONS
COUNTY OF WASI-D NGTON
IMPORTANT: This return must be completed in detail and filed in duplicate, ·with will attached, with the·
Register of Wills of the County where decedent ·resided; Return is due within one year after
date of death, Unless an ex tens ion is granted by the Secretary of Revenue, (Section 703 of
____ the _ _Inl).~rit!J.nce __ !ln!l _E_f:!tate 'fax Act of 1~91.)
IN THE MATTER OF THE ·ESTATE OF }
AFFiDAVI'I OF JEANIE R. LELIK,
----------····.J.EAN ....... E. ......... ~I:!i~~RL;;;~--·~r··d~·;;;~~~i>······························································· ExEcuTma-i x
Late of ~.QI9. .. \:!9h . ..9..f. .. .P.c::>.r.:'c::> . .r.~.l. .......... W.9~hJ.r.:'9.tQ.r.:' ..................... County ~~
State of .......... P.ennsy.(v.ania ............................. :·······························:·}
County of W~shi!1.9.t<?.D. ........ ·····:···: ... ··-····························-· ss:
JEAN IE R. LELIK, Executrix, ...................................... ~ .............................. -........................................................................................ ~ ............. ·················-·································"·············"'''''"'··············································
of the estate of the above-named decedent being duly sworn, depose S and sayS
j
Decedent.dJed .......... ?.~P!~.~.~~:.J~?t~l······· .......... (j·;;;·;·,····· ., 19.~~;}····{:::~~aving a last will, copy of which is her~to attached. }
Name and address of attorney or} ...... G.EQRG.E ... B.: .. S.T.EG..EN.G.A, .... ES0 ..•. , ..... 5.J..6. .. WQ.S.b .•... Trv..$.t .. 8Jc;lg .• , ... W.q$.b._i.IJ.gtg9,5[8r
:~::r a~~t::r/:eesdp:::::::n::;~:= ~:. . ..................... ' u ••••• • • • • u •• • ••••• u --····-................................... . mailed.
That as such ...... ~.~:.:.~.~~.~~.~~-~~~?'deponent is familiar with :he affairs of said estate and the property con-
< Ex.,cu tor·Adminislralor)
stituting the assets thereof and their fair market value.
That at the time of death there was no safe deposit box registe::-ed in decedent's individual narr.e, 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 N.I\ME OR NAMES OF HOLDERS TO DECEDEI'T (OR) Jean E. Stew~a~rt_o_r_-+-_;.;;_;;;.;;.....;;....;_;_..;....-..................... __;.....--IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX
Mellon National Bank & Trust Co •• Donora. Pa.
James W. Stewart----------Son ----------~--~--~---------or Jeanie Lelik Dau hter Sa fetv Dec Box #773
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 Sc.hedule A attached qereto and made part hereo·f sets forth full v and in··deta:'.l 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 Jf interest, and book and page o~ record
thereof. It also sets ~orth in the columns provided there~ore the assessed valuation of each o~ 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
propertywheresover situated owned by the decedent at·the time C•f death; all moneys left by the decedent
at the time of death, whether in decedent's immediate possession, standing to decedent's credit intb~nks
of deposit, savings. banks, trust companies, or other institutio~s, whether individually, or in trust for
any other person or persons giving also separately the accrued interest thereon, if any, down to the last
.. int.erest day prior .to decedent's death in tJ:!e case of savings b·:tnks, and to the date of decedent's death
in all other cases; all bonds, postal savings,· treasury certificates or notes and other evidence o~ 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, oro~
any foreign country, which are ·owned at the time of death; all wearing apparel, je~elry, silverl"are, pic-
tures, books, works ·of art, household furniture, horses, carri~ges, automobile~, b~ats, and any and ~11
other personal chattels of whatsoever kind or nature, left by decedent, together with the fairly estimated
market value thereof; all bonds and mortga.!tes held by decedent and of all claims due and owing decedent
at the time of death, and all promissory notes or other instrurr:ents in writing ~or the payment of money
of which decedent died possessed, of whatsoever nature, with i~terest 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 fot such depreciation·as to each item; all moneys payable
to the estate from life insurance polic1es 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 a·ccrued interest thereon to the date o~ dece-
dent's death and other investment securities owned by the decedent at the time of death, with t~e market
value thereof at such time.
r
In th~ 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 rlecedent 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 ousiness as may be pertinent to a fair and just appraisal of the decedent's interest
therein must be.submitt~d. It should a~so set forth in itemized form, together with the fair market value
~thereof, any other property owned or beqtie'athed by the decedent at the time of death,
The Schf(l.u,.lt;· .c attached hereto and made part hereof sets forth a t'rue answer to each inquiry ...
contained therein and in the case of transfers ofproperty, real or personal, within two years of decedent's
death, in contemplation of decedent's death, or intended to take effect in possession or enjoyment at or
after death, said schedule sets forth the nature and value of such property, to w~om transferred, the
relationship of the transferees to the decedent, the proportionate share received by each transfe~ee and
·:all other facts of a pertinent nature regarding said' transfers. ·In the"cas~ of t~ansfers intended to
take effect in possession or. enjoyment at or after death, there is also attached :to the schedule a COllY
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 perso.nal, with its value, which pa~ses at decedent's death by
virtue of the exercise by decedent, either individually, or jointly with another, or any power of appoint-
' -.ment vested in decedent; ei.ther individually o.r joi11tly, by tpe 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 ~he 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.t~ 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 narr:.e
of the decedent and others, plus the date and place of record of instruments effecting the vesti ture of
real estate and the date. of acqui"sition of personalty, plus tlie name, address an·d rel.ation:sni'p, :.ff an·y,
of co-owners to the decedent.
That Schedule F attached hereto and made a part hereof sets forth fully and in detail all deb~s
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 tmpaid at time of
~ . death; taxes accrued charge.able for period prior to decedent's death. (except. those allowed under Section
651 of the Inheritance and Estate Tax Act); together with a statement of collateral pledged for obliga-
tions, if any. It is agreed that the fiduciary will present proof of said claimed obligations upon re-
quest, that if the amount actually paid in settlement of any fee, commission or debt is less than the
estimated amount claiming and allowed, that the same will be reported to the Register of Wills, and that
t.he amount of tax assessed can be reassessed in accordance therewith.
That the totals of the appropriate columns in Schedules "A", "B", "C", "E", and "F" as directed therein,.
have been carried forward and properly registered in the Summary.
~
Subscribed and sworn to before me this /..4..S. .........
.......• ·--··-·--····· .. · ..... day of ... ····~ 19 . ...2.9 ~~~~ ........ ...... ~eanie R.
My Commission Expires: ~_0....5
············· ········································································································--······-... ·· (Street Number)
Donora Penna. 1 5033 ........................ l .......................................................................................................... ..
(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 (1·641°
COMi"f\ONWEAL TH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUR~AU OF COUNTY COLLECTIONS
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE. "A"
.ifAL PROPERTY * ' '
/
Real property in Pennsylvania, with statement of mortgage encumbrances upon each parcel at death of dece-
dent. Where property heid as joint tenarit or tenancy by entireties, report on Schedule ''E". Property held by
the .de.cedent as tenant in common with a~other or others/ should .be identified as to quantum of interest and
the estimated value should be that of the decedent's interest only.
The real property located In the Commo(lwealth of Pennsylvania should be
described by lot and block number, street and street number, together wl th
(1)
a general description of the property, with a reference to the record of the .ASSESSED VALUE conveyance by which the decedent took title; If a farm· state number of a-FOR YEAR OF cres; also statement of mortgage encum~rances upon each parcel at death DECEDENT'S of decedent. Taxes, assessments, acc~ued Interest on mortgages, etc.,are DEATH to be listed on Schedule" F" and must not be deducted. from this schedule.
N.ONE NONE
.
I
~
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l NONE
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.
(2) {3)
DEPARTMENT
VALUATION
ESTIMATED CAUTION MARKET VALUE (Do not write
In thIs space)
.
NONE
-·
NONE
'
/ r
H.CC~3s
. :
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
. -·
SCHEDULE "B"
PERSONAL PROPERTY
INSTRUCTIONS: This. Schedule must disclose all tangible and intangible p·ersonal property owned individually
by the decedent, at the time of his death. Property owned by the decedent jointly with another or others
must be listed under Schedule "E". Inta~gible personal property, titled in the name of the decedent, but
payable at death t:> 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 f:i.rst (e. g. jewelry, wearing apparel, household
goods, and furnishings, books, ·paintings, automobiles, boats, etc.)
lhtangibUe p~rsonal 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 anyundistri'tmted
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.
Item
NO•
ITEM
List and describe fully
UNIT·
VALUE
ESTIMATED
/ VALUE
DEPARTME!'n' VALUATION
(Do not write in
this space)
MELLON NATIONAL BANK & TRUST CO.,.bank acct.
Donora, Penna. (checking accou·nt)
PARTNERSHIP AGREEMENT -Donora Water & Heater
Company 7/17/63, Jean E. Stewart & Hazel B. Bolan~,
as of 9/16/691 date of death •••.•••••••••••••••.••.
value of interest not ascertained~ ~ 1J.) fo ~:.J.v ;p;:...,
~ .Sl<SPe"cL~ To f>P.oT('cr rt-~ ~4W\.hAol'\wtaL~t.r
ln1el\fJ!", sj, /72.
Insert this total opposite "Personal Property", Schedule "B" in X X
the "As Reported" column on the last page of this return.
~"f"r~
$ 17,977.64
·.
..
COmfON'\'EALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
~~SIDENT DECEDENT
SCHEDULE "C"
TRANSFERS
(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) no
(2) Did decedent, within two years of death, transfer property from himself to himself and another or
others (including a spouse) in joint ownership? (Answer yes or no)~n~o~----
(3) If the answer to (1) or (2) above is in the affirmative state:
(a) Age of decedent at time of transfer -----
(b) State of decedent's health at time of making the transfer. (Note 1).
(c) Cause of decedent's death. (Note 1),
(4) Did decedent, in his lifetime, make any transfer of property without receiving a valuable or adequate
consideration therefor which was to take effect in possession or enjoyment at or after his death?
(Answer yes or no) --.:.0.:..:0=-------
(a) Was there any possibility that the property transferred might return to transferer or his
estate or be subject to his power of disposition? (Ans~er yes or no) ____ _
(b) What was the 'transferee's age at time of decedent's death? ------(5) Did decedent in his lifetime make any transfer without receiving a valuable and adequate consideration
therefor under which transferor expressly or impliedly reserves for his life or any period which does
not in fact end before his death:
(a) The possession or enjoyment of or the right to income fro:n tht· property transferred?
(Answer yes or no) --~"~0~------
(b) The right to designate the persons who shall possess or enjoy the property transferred or
income therefrom? (Answer yes or no) ________ _
(6) If the answer to (5) (b) above is in the affirmative, state whether the right was reserved in decedlent
alone or others ______________________________________________________________________ ~----------
(7) Did decedent in his lifetime make .9. 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) --~"~0 ____ _
(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) ....:..:Oc::0'----------
(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 certificate.
NOTE 2: If answer to any of the above questions is yes, set forth below a description of the property
transferred, it's fair market value at date of death, dates of transfers and to whom transferred, with
relationship of transferees to decedent, if any. Submit copy of any trust deed or instrument, if trans-
fers are claimed to be non-taxable, also submit detailed statement of facts on which said claim is based.
NOTE 3: List applicable property below in manner in which provided in Schedules A, B, or E.
ITEM DESCRIPTION
NONE
Insert this total opposite "Transfers"~ Schedule "C" in the
"As Reported" column on the last page of this return.
MARKET VALUE
(Estimated)
NONE
NONE
DEPT. VALUATION
(Dept. Only)
.. , ..
CCMMtJNWFt\LTH l)l~ PENNSYLVANIA
T'l\i\~SFF!t Ii\HFIUT1\NCE TAX
llFSIDENT DECEDENT
SCHEDULE "E"
JOINTLY OWNED PROPERTY
BSTRt'CTIOKS: This schedule must disclose all property, real and personal, owned by the decedent jointly
with another or others, including intangibles, standing in the name of the decedent and others. List
real estate first, as entireties, or joint tenants, giving brief description, as indicated tmcler Sched·.11e
"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-<rwners to
the decedent.
--r·
percentage Estate Description of Property, Date of Acquisition, Name l Unit
Address and Relationship of Co-Owners,· and Place ; Value Share Valuation
DEPARTMENT VALUATION
CAUTION-Do not \Vri te ·
In This Space. of Recorcl of Instrument, where Real Estate. l
--jr Partnership Agreement for Donora Water & Heater
Company, dated 7/17/63, between: Jean E. j
Stewart {decedent) and Hazel B. Boland, I
situated in Donora, Penna.
J
I i
Insert this total opposite "Jointly Owned Property", Schedule -"E"
in the "As Reported" colwnn on the last page of this return.
Value of
Entire
Property
L~. _ __.l
Value of
Decedent's
Interest
.-----------------------------------------------------------------------------------------~
h
i
.... ."
RC,C:t-37 .(12-63)
C'OMl\lONWEALTH OF PENNSYYLANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
BENEFICIARIES AND ADDRESSES
State full names and addresses of all who
ave an interest, vested, contingent or other
wise, in estate)
Jeanie R. Lelik,
309 VV. 11th St., Donora, Pa.
Emily B. Dowalo
Donora, Pa.
James VV. Stewart, Jr.
146 Bertha Av. , Donora, Pa.
.
A
.
SCHEDULE "D"
BENEFICIARIES .
RELATIONSHIP SURVIVED (If step-'children or
illegitimate children DECEDENT
·are involved, set STATE YES
. forth this fact.) OR NO
daughter yes
..
-
daughter yes
son yes
DATE· INTEREST OF
OF BENEFICIARY
IN ESTATE BIRTH
sui juris 1/3rd
ui [uris -1/3rd
sui juris 1/3rd
.
.
Deponent further says that all the above-named beneficiaries are living at this time except below:
NAME DATE OF DEATH RESIDENCE
nn P-x~eotions
.
Year ............. ooooOO
TS THE
~lATTER OF THE APPRAISEMENT
' i
OF THE
ESTATE OF
JEAN E. STEWART,
Deceased
Late of . .4 .Borough..o.f..Donora.,oooooo . oooooooooOOooOOOOOO
'\
County of 00 00 Wq~hil"lg_t<?r'!. 00 00 ... oo ·oo·oo·oo-ooooooooo.
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
George B. Stegenga, Attorney
\ \
516 Wash. Trust Bldg., Washington, Pa.
pt<f ! .
R ; i : .. c: :-; , ~ J ~ ,_." '· ·· -: . ,i, HI N 0
..
54
\·
HEGISTEi; OF WILLS
WAS H U~ G T 0 N C 0., P'A.
(Executor-Administrator
must complete "As
Reported" column #1.)
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RCC-81 (6-71)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG
17127
NOTICE OF FILING OF APPRAISEMENT
JEANIE R. LELIK
( Executor~UUU
IN YOUR REPLY PLEASE
REFER TO 38_10_2
Inheritance Tax Division
In Re: Estate of ___ J_E_A_N_E_._S_T_E_W_A_R_T _________ _
WASHINGTON County -File No. 63-69-10::78
Dear Mrs. Lelik:
You are hereby notified that the ---· original
appraisement in the estate of Jean E. Stewart ··· ·-
has been filed in-the office of the Register of Wills of Washington
County on May 19 , 19 72 , Said appraisement reflects the following
valuations:
Real Estate-----~-:-=----~----
person a I Property ~:c------1~7-J.t->!.9_...7_.7_..'-'6"-4,___ __ _
Transfers. ______ _.:__ _______ _
Jointly Owned-------------
Total-------~~~~~---~
As to such tax that is paid within three months from date of death, a five (5%)
percent discou.nt is allowable. As to any tax that remains unpaid after nine (9) months
(fifteen months when death occurred from Dece~ber 22, 1965 to June 16, 1971, inclusive;
and twelve months when death occurred prior to December 22, 1965) 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 ----=M=a=..~y---=1=9_,_, --'1=9=--7~2=----16:~
Title----------------
Signed
. ·.· ..
DATE OF DEATH: September 16, 1969
Note: This is not a bill.
I
'\1
Rcc;:~39 (5-68)
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
JEAN
SUMMARY
E. DATE OF DEATH 9-16-69 Estate of STEWART
(Last Name) (First Name) (Initial)
REPORT OF INHERITANCE TAX APPRAISER
---·-
FILE NO. 63-69-1078
I, the undersigned duly appointed Inheritance Tax Appraiser in and for the County of Washington
Pennsylvania, do respectfully report that I have appraised the real and personal property as reported in the foregoing return at
the values set forth opposite each item in the last column to the right in Schedules "A", "B", "C", and "E".
Dated: May 19, 1972 ----~----~------------
REPORT OF THE REGISTER OF WILLS
I, the undersigned duly elected Register of Wills in and for County, Pennsylvania, do re;;pect-
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:------------------RE::;ISTER OF WILLS
INVENTORY VALUE AS REPORTED VALUE AS APPRAISED VALUE AS REAPPRAISED
Real Property (Schedule A)
Personal Property (Schedule B)
Transfers (Schedule C)
$ $ $--~~~--~-~
Joint-Held Property (Schedule E)
TOTAL GROSS ASSETS
Less Debts and Deductions
(SCHEDULE F)
CLEAR VALUE OF ESTATE
Valuation of life estates or
17 Q77 ~
17.977
None
17.977
h~ 11, 9$;7
64 17 977
None
64 17.977
annuities................... $------+---
ESTATE TAX ASSESSMENTS $----------~----
Taxon$------,.~~~-h~Taxon$-------~~~~~~~+-~
Tax on $ ----------------+---5%
Tax on$ 10%
Tax on$ 15%
Exemptions •
Total Estate ______ __....___
TOTAL TAX
Less tax previously paid
BALANCE
Less 5% of tax if paid within
3 months after death
$-----~~~--$ ____ ~~~~~
$-------4--
$ _______ -4--
$ _____________ ~ ___
hA
64
64
(*) As evidenced by Charitable
Exemption Certificates issued
by the Secretary of Revenue.
BALANCE OF INHERITANCE TAX DUE
Add interest at rate of 6% from
$ __________ ~----
________ to ____ _ $------.......L--
AMOUNT OF ESTATE TAX ASSESSED $---------1---
Estate tax paid $---------~---
BALANCE DUE $ _____ 1~1~0=-~~~7~~~
Add interest at rate of 6% from
\.).-\ 'P -J C> to I \-\ 4,p. 7 '/ $ ______ ...,!.,;t~C.::...t...::O::...O~
TOTAL TAX BALANCE $ ___ --~..1_,3~b!....4-~7:....;C. ...
PAID $ _________ _. ___ __
FOR USE OF REGISTER ONLY ADJUSTMENTS 1
NOTE: Where subsequent adjustments are made to the above computation of tax by the Register of Wills, for proper rea~on,
same should be noted below, with short explanation. )
Will
Administration t No ..... . ...... Year ........... .
IN THE
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
JEAN E. STEWART
Deceased
Late of.... . . ~~l'J0~ ............................... .
County of WASHINGTON
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
...
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Funn RCC-2
I • COMMONWEALTH OF PENNSYLVANIA DATE ............. May. ..... 19 .. , ...... 1.9.7 .. 2 ..................... ' DEPARTM~~T OF REVENUE RESIDENT INHERITANCE TAX ......... JY..~ .. s.h.m .. gt .. Q.n. .............................. BUREAU OF COUNTY COLLECTIONS COUNTY
I HARRISBURG, PENNA. 1712 7 APPRAISEMENT FILE NO ...... 9.~.::.9.~.::.19 .. 7..~ ................................... .
Whereas, ....................... J .. e..a.n .... B ..... : ... S.:t.~.w..a.r..t. ............................................................... late of ................. P.~:t:l.~.!:.~ ..................................................................... I
in the County of .................................. Wa.s.hi.n.gt.Q.P. ......................................... : ................... Commonwealth of Pennsylvania, having died on
the ......................... J.§ ..... ~.h ................................................ day of ............ ~-~.P.~.~-~~-~.!. ............................ 69 19 ............ , seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore, I, .................. Alf.re.d .... To..s.i. ..................................................................... , an appraiser duly appointed according to law,
having been designated to make a fair and conscionable appraisement of the said estate, and to assess and fix
the cash value of all annuities and life estates growing out of said estate, hereby file the following appraisement:
In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after
the expiration of any estate for life or for years, the Commonwealth hereby expressly rlll:erves the right to appraise and assess transfer
inheritance taxes at the lawful collateral rate on any such future interest.
Unit Appraisement Descrlpilon of Asset Values Made for Inheritance
Tax Purpoaes
'
$
PERSONALTY : · . . -· ..
~
See Schedule "B" attached to appraisement 17,977 64
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fonn~;·~fhbl:: ::%:Sw<>fJl_·~~~ ~~: ~.~ o~e~f~ .. t t~~·=~t.~•;;•1~3~
.............................. , Penna.
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:::> .:0
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RESIDENT INHERITANCE TAX APPRAISEMENT
~ .
Estate of
JEAN E. STEWART ..:
Deceased. ' -
Late of ~~
DONORA ;,
....................... : ........................ · ................................................... . -
Date of Death, .... :.~-~.P.~.~-~~-~-~ ..... :1.:.§.-'. .... J.?.§.~ ..
~ :::
t'
Appraisemei!~. Docket Vol., ........ }.~ .................................. ..
Page, ....... .l.9~ .. z ........................ No ..... 6..3..~ .. 6..9.~.1.0.7.8 .. . .
A ,.. .. ~ -1
.-.l
-l '
Filed in Register's Office, ....... May. .... l9 .......... 19 ...... 7.2
_., ....;.
~ .... ' ..'J
Amount of tax due, $ .................................................................... .
~-..
.... ~
".2 DEPARTMENT OF REVENUE ,, .;) :'> , ...
....;. :-, .... .;) :: _.. .. ...., ... Received, .................................................................................................. .
~
~ ::-J -.1 ::li:l ' -...,
..:J ,_, .... ,......, . ~ ~ Examined and Approved, ........................................................... .
t: .
lot.· Wrote abo.ut Appra.isement, ......................... , ........................ .
·-=-~ -..,) -~
Appeaj f1'om Appraisement, ..................................................... . ..:
~
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Entered and charged,
I '; , .. , .
~~
· . . . ' -::;
,_
---------------------------~---
RCC-81 (6-73)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG
17127
NOTICE OF FILING Of APPRAISEMEtH
Jeanie R. Lelik -
(Executor~Kt~
'-
IN YOUR REPLY PLEASE
REFER TO 38_10_2, _
Inheritance Tax Division
In Re: Estate -of __ J_E_AN_J_E_. _S_T_EW_A_R_T ___________ _
__ W.:..;.AS-'-H=I=N.;_:-G=T-'-O_;_N__ County -File H a. 6 3-6 9-107 8
Dear Mrs. Lelik:
You are hereby notified that the supplemental
appraisement in the estate of Jean E. Stewart
has been filed in the office of the Register of Wills of Washington
County on November 27 , 19_74_, Said appraisement reflects the following
valuations:
Real Estate _____________ _
Persona I P roperty ___ ___;S~, 2=-9=-0-=-·.,_. 4..:...::..3 __ _
Transfers _____________ _
Jointly Owned ---------,=,-----
Total 5 2904~/3 -'-"'-----
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 nine (9) months
(fifteen months when death occurred from December 22, 1965 to June 16, 1971, inclusive;
and twelve months when death occurred prior to December 22, 1965) from date of death,
interest at the rate of six (~%)percent per annum is charged.
Any party in interest who is aggrieved by this notice may object thereto within
sixty days after receipt of said notice as provided by Section 1001 of the lnheritanc d
Estate Tax Act of 1961, 72 P. S. 2485-1001, P. L. 37.3. ____ ,
Date November 27, 1974
Title CHIEF APPRAISER
DATE OF DEATH: September 16, 1969
Note: This is not a bi II.
j
RCC-39 (5-68)
COMMONWEALTH OF PENNSYLVANIA .
TRANSFER INHERITANCE TAX
R.ESIDENT DECEDENT
(,
.. ···~· ~
~ I ' SUPPLE~1ENTAL
SUMMARY
Estate of STEWART, JEAN E. DATE OF DEATH 9-16-69 FILE NO. 63-69-1078
(Last Name) (First Name) (Initial)
REPORT OF INHERITANCE TAX APPRAISER
I, the undersigned duly appointed Inheritance Tax Appraiser in and for the County of Washipgton
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 io the right in Schedules
\
Dated: __ N_:o:....:.v_e:....:.m:.....:b:....:.e_r_2_7;_,z.........:l=--:9:....:.7:_4_
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 greate.r 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 VALUE AS REPORTED VALUE AS APPRAISED VALUE AS REAPPRAISED
Real Property (Schedule A)
Personal Property (Schedule B)
Transfers (Schedule C)
$ $ $ 5 290 43 -----+---
Joint-Held Property (Schedule E)
TOTAL GROSS ASSETS
Less Debts and Deductions
(SCHEDULE F)
CLEAR VALUE OF ESTATE 5 290. 43
Valuation of life estates or
annuities................... $·------+---
ESTATE-TAX ASSESSMENTS $ ____ --~.... __
FOR USE OF REGISTER'ONLY COMPUTATION OF TAX
Tax on·$
-.5, o? 7" cJ ft'J ~ $-----~~~~=-
$ ----~J.L.'.L... /.?L--I.:L//~'3~ Tax on$
Taxon$--------~--5%
10%
15%
$-------~--Taxon$ _____________ ~---$ ___________ ~---
Taxon $ ____________ ~---$ ______ ~---
Exemptions=========t===
Total Estate----------~-
TOTAL TAX
•
Less tax previously paid $======4===
BALANCE $--------~~
Less 5% of tax if paid within
3 months after death $=========
BALANCE OF INHERITANCE TAX DUE
Add interest at rate of 6% from ,/ Jol-/te~ z~ to /J-&-2 7
AMOUNT OF ESTATE TAX ASSESSED $--~---~
Estate tax paid $-----~---
BALANCE DUE $
(*) As evidenced by Charitable
Exemption Cert~ficates issued
by the Secretary of Revenue.
Add interest at rate of 6% from
-----~·0--------$ -----=---t--TOT AL TAX BALANCE $ __ ....._;;l.-? .... 9:~?~+-:?se...L/:_
PAID ' $ __________ ....J ___ _
FOR USE OF REGISTER ONLY ADJUSTMENTS
(-/I
Will
Administration ! No ....
IN THE
...... Year
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
JEAN E. STEWART
Deceased
Late of ..... . ~\ '". DONORA. <--r'
County of 'vASHINGTON
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
·'
,.
'
. '
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..
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----- - - -
R C C-2 (2·641 November -27, 1974 COMMONWEALTH OF PENNSYLVANIA DATE . .
,DEPAR,.MENT OF REVENUE RESIDENT INHERITANCE TAX COUNTY • Wasnington
BUREAU OF COUNTY COLLECTIONS
HARRISBURG, PENNA, 17127 APPRAISEMENT FILE NO. 63-69-1078
Whereas, Jean E. Stewart late of Donora
in the County of \vashington Commonwealth of Pennsylvania, having died on
the 16 th day of September 1969 , seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore, I, Frances Leo an appraiser duly appointed according to law,
having been designated to make a fair and conscionable appraisement of the said estate, and to assess and fix
the cash value of all annuities and life estates growing out of said estate, hereby file the following appraisement:
In the event that any future interest in this estate is transferred In possession or enjoyment to collateral heirs of the decedent after
the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer
inheritance taxes at the lawful collateral rate on any such future interest.
Unit Appraisement
Description of Anet Values Made for lnherltan~e
Tax Purposes SIIE EI.EMENI AI. AE~RAISEMENT
AS PER ACCOUNT FILED FOR AUDIT $
PERSONALTY:
Value of interest in Partnership Agreement-
Donora Water & Heater Company 7-17-36,
Jean E. Stewart & Hazel B. Boland as of No. 6644
In Equity -1/2 total business value ($10,580.87) 5,290 43
----'
' '
' I ' '
..
' ., . ' Total ..•. 5,290 43 .
,. I --
'
--
, Penna.
•'
.... ,
SUPP~EMENTAL APPRAISEMENT
WASHINGTON
County
.. (~
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
JEAN E. STEWART
Deceased.
Late of
DONORA. --
Date of Death, September 16, 1969
Appraisement· Docket Vol., _ _:::::3:.::8:...._ ___ _
Page, 10-2
Nov. 27
Filed in Registers Office, MK#X:Dl 19 74
Amount of tax due,$----------
DEPARTMENT OF REVENUE
Receiv{!d,
Examined and Approved, ---------
Wrote abo.ut Appraisement,
Appeal f1'om Appraisement,--------
Entered and charged, ----------
•'
\
..:
_, ..
--------------------------------------~---~
Fo<m RC C-10 DEDUCTIONS ALLOWED IN j
OFFICE OF THE STATEMENT OF DEBTS
AND DEDUCTIONS
THE SUM OF ..•••....... $ ................................................... .
:; REGISTER OF WILLS
oF Washington COUNTY OAT£ APPROVED . • . . . • • . . .................•..................................
AND AGENT OF THE COMMONWEALTH
Register of Willa, Agent
ESTATE OFJEAN E. STEWART LATE oF Borough of Donora, Pennsylvania
DATE OF FILING APPRAISEMENT ---------DATE OF' DEATH _;:S;.;:eJ:p..:..te:;:m.:.:.b::..e.:..r~16.;...!_, .....:1..:.9_:6..:..,9 _____ _
DATE NO. OF
VOUCHEit NAME OF PAYEE
Lawson-Rabe Funeral Home
REMARK8 AMOUNT
funeral expenses 2,128. 60
03 Utilities, Gas $262.69; water 18.52; electric $88.82 = totai------------.. ---+--+----I~..:...:...:..:....:...=::.L._:::.-=.:......!.::..:.::...:..::...:-..:....:..:....::..:...::..:.....:...:...:...:....:...~-=--=--=-..:...::...:...:..: __ .....:..:... ______ +---_.:...1--370.
Ross Quality D ruq Store medicines & druos 16. ~
Emilv Dowalo 110. 00
Laundry 14. 06
1969 Headstone engraving date on ton bstone------------------------14. 00
Advertisinq newspaper 2. 25
Bateman Agency, insurance 35. 00
Donora Lumber Company 95. 50
Gia Lorenzo housekeepina services 100. 00
Frank Ries furnace 14. 36
Zuccarini Grocery Store food bill for groceries 119. 30
Sophia Kaufes nursing services 35. 00
lnterna I Revenue Service for Gia Lorenzo, housekeeper 25. 92
Kaufmann's • 50
Chari eroi -Monessen Hospi ta I hospital bill 50. 00
Deoortment of Health, Com. of Pa. death certs. 1 • 00
Geage B. Stegenga, Esq. attorney's fees 40. 00
Dr. Soffel medical bill 50. DO
Dr. Franke medical bill 5. 00
Dr. Brougher medica I bill 3. PO
Dr. Clarke medical bill 15. 60
Dr. Rongaus medical bill 75. 00
Register of Wills probate & short certificate 11. ~0
Guy A. Rogers 15. ,00
(CONTINUED ON PAGE 2, attac ed hereto)
COMMONWEALTH OF PENNSYLVANIA
couNTY OF Washilgton
'·. Jeanie R. Lelik HEREBY CERTII'Y, THAT. TO THE BEaT OF
NY kNOWLEDGE AND BELIEF, THE FOREGOING IS A JUST AND TRU_E ~A-~MENT OP DEBTS, FUNERAL EXPENSES AND EXPENSD OP'
ADMINISTRATION suBMITTED To THE ESTATE oF Jean E Stewartl "£cue&D. As DEDUCTIONs FOR
INHERITANCE TA~ PURPOSES. ( I / c..///' ( /:J ~-:: .. jj V//Y/YJ~.D 7f'; _Lfi~ r..jL-s.l SW~N A~D SU;BSCRIBED BEFORE ME THIS 10th DAY OP 7 Jeame 1{. 'leliV/ tXeCUTriX~II/ Ill
. A'uaust ~ -n. c:--/ / , ,. 70 / V J((J_.."'i7_,;-_Z/P'"-~~ --· ~ 1 . '/ ~otary ~u IC ~ Chy'&Co.ofWash.,Pa. MyCom.Exp: 2/10/73
~~
(seal)
-
F o";n RC C -10 •
-·-------··-··-.. ··-,.. ... _... .. :::::.-.. __ PAGE 2·~ , '"' DEDUCTIONS ALLOWED IN
OFFICE OF THE STATEMENT OF DEBTS
AND DEDUCTIONS
THE SUM OF . . . . . . . . . . . . $ .... -5../.J..CJ., ... D..~ ..... .
REGISTER OF WILLS ..
OF __ W.;_;_a_s_h_i n.....:g~t_o_n ___ COUNTY ~B .. &J: .... Jj_1.Y ............ ··
AND AGENT OF THE COMMONWEALTH
Jean E. Stewart Borounh of Donora, Penna. ESTATE OF--------------LATE OF.....:;.;:;.;..;;..;;.,;~~..;;;.;.....;;;....;.,;.;.;;..;....;;;..~_:......;....;..;...~...:.....-------
DATE OF FILING APPRAISEMENT ----------DAT& OF DEATH _S_e_.p._t_e_m_b_e_r_l_6.._,_1_9_6_9 _____ _
DATE NO. OF
VOUCHI:OI NAME OF PAYEE
CON IN UEC FROM PAGE f: ·1
REMARKS AMOUNT
-·----+--+-----~----------------------------+-----------------------------~------r----
Val.ley Independent Advertising Letters -----~-~--~~~--~--'-~----------------~------------~--------------~--------+---
Washington County Reports Advertising Letters
Jeanie ·R. Lelik, advance on Execut ix/ Commission ($898.88 total com)
Notary fees to estate papers
George B. Stegenga, Esq. .Attorney's commission
Jeanie R; Lelik, bal. on Execu rix' commission
West Penn Power Company electric
1 . l I.
--~~-,_---+----------------------------4------------------------------r------,_ ___ _
COMMONWEALTH OF PENNSYLVANIA
couNTY OF Wash inQton
1, Jeanie R.
_ }se:
Lelik HEREBY CERTIFY, THAT. TO tHE BEeT OF
MY kNOWLEDGE AND BELIEF, THE FOREGOING IS A JUST AND TRUE srr'fir,IENT OF DEBTS, FUNERAL EXPENSES AND EXPENSD OP"
ADMINJsniATION su~M~:rTED To THE ESTATE oF Jean E. Stew rt I nEcEAem. As oec~o:CTIONs FoR INHERIT~JNCE TAX-PUR_!"O!ES. • ( / , -~ -l--;;; /7 r /
.:. .-V/A"?_..,..,//" "/r") ;:;c;:,_f?~ (L. 6.) Sf'O~N·A'Nc SU-~SCRIBE; BEFORE ME THIS lOth nAy 01' I Jeanie R. Lellk, Execd'tnx £}_ . .August ..... -\: . // ,., 70 v-
dl/~~ 'Ci(~ ----
(seal) N9tary Pub_!jy"'
City & Co. of Wash.; Pa. My Com. Exp: 2/10/73
I
I
DEDUCTIONS ALLOWED I '4 Form RCC~lO Def.~ r-{l..{clli~
,# OFFICE OF THE
REGISTER OF WILLS
c:~~~~~~!~-~---
STATEMENT OF DEBTS
AND DEDUCTIONS
THE SUM OF ............ $ .. ../£'!7:6. ... 0.~-
~J-~ ?~J(} 7~ DATE APPROVED .. 1., ... /). .. -:~ ... ?.~ ..... .
' \ i.-;1-h't
OF~~ W A S H I N G T 0 t-lc:ouNTY
AND AGENT OF THE COMMONWEALTH
ESTATE oF JEAN E. STEWART LATE oF_Bo::.=..:.r..::.o.::.;ugsz.:h~o.:...f.;:;D...;;o.;.:n..::.or:..:a:.~.,....;P;_;e:.;.n;.:.;n;;;.syc...:l;..:.v.:::.a:..:.;ni:..:a;.,__ __ _
3/8;71 September 16, 1969 DATE OF FILING APPRAISEMENT _......:.........,!___;_ _____ DATS OF DEATH _.:..::,~:._::.=.:;:;,::.::;_.:.;:..!r.,_,_:..:..::..:__ ____ _
DATE NO. OF
VOUCHs;ll NAMii OF PAYEE REMARKS AMOUNT
D;.S a/16W O<flr\
19" 2 Russell Marino, Agent bavment on inheritance tax ROO loo
3/1 ~/71 Reaister of Wills. bal. letters & inventorv 1? loo
1 o; 'A Geon::,e B. Stegen!=la, Esa. add'l. at v. fee for services rendered at
No. 6644 In Eauitv to establish value of share of .L, ~rshin
in Donora Water & Heater Comp any------------------------1 ,250. 00
19j 4 Jeanie R. Lelik Exect[J)C. 0 OL bdd'l Ex Commission on add' I -
estate assets 1val. of business--Do ora Water & Heater Co . )------264. 52
10 24/74 Reaister of Wills filina Account 7n Inn
11 r1sh4 Russell Marino, Agent
01 s Qll oto a 'fr't-.
additiona payment inh. tax 136. 76
Wt:>d Pt:>nn_p.ower Co bal on elec stm 17?
TOTAL-------------------~ 2 .• 534. 00
/)
;xi' ~-/tz-i? lfn In .7:£
I 7
COMMONWEALTH OF PENNSYLVANIA }ss: COUNTY OF Washington
I, Jecmie B.. Lelik HEREBY CERTIFY, THAT. TO THE BEtiT OF
~y KNOWLEDGE AND BELIEF, THE FOREGOING IS A JUST AND TRUE STATEMENT OF DEBTS, FUNERAL EXPENSES AND EXPENSD OP'
ADMINISTRATION SUBMITTED TO THE ESTATE OF JeanE Stewan-----• ~ouc<oo•• ~• INHERITANCE TAX PURPOSES.
/ -(_J ~ 7P (L. 5.) ~ ~-, ORN AND SUBSCRIBED ISEFORE ME THIS 4th ••v ""/ Jeame R. Lelik ' r);· .L '. -/ 18 H_
,M-: .-.-/h_/~_,"2ZM~-
./ -;-;z;tary fubli'\~•ty & Co. of Wash., Pa.
(seal), " y Com._ Exp: 2/10;77
4 A • _, .
-
r
L
----~--~~ --..._ ____ r -------------------~-------------------
~~~BEIIiiiC!IEEI£:IIIIii!!...::::III\!JIEIIi'ii£IIIII!IEiliilllii'III~~~----E!aEIII~~~' J .
RCC-4 (
8
-681 COMMONWEALTH OF. PENNSYLVANIA
I NO.D
. : • DEPARTMENT OF REVENUE 3 3 54 3 OFFICIAL R'ECEIPT • PENNSYLVANIA INHERITANCE AND ESTATE TAX
RECEIVED Eight Hundred and 00/J 00----------------------------------------...;lollars ' Jeanie R. Le1ik Exr. representing Pennsylvania Inheritance or
At Estate Tax due from the following estate: From:~~~~~~~~~~~~~~--------------~-----------------------------------------------------~
Addres~ 516 ~'la 2% Tax on $ ____ .;__ _____________ "'·---------------r=l
6% Tax on $ On Account 657.15
F.l N 63-69-1078 'D t f D t e o. a eo 15% Tax on $ ___________________ "'-------------------•
Dote of Payment __ J_u_=-_3_0___;,.,_1_9_7_4 _______ --;
Nome of DecedentJean E. Stewart
Washington County ________________________________________ _,
Remarks:
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NOTE: To be delivered to tc;apayer
SEAL
38-10-2
%Tax on $ ----------Estate Tax, Act of
May 7, 1927
TOTAL TAX CREDIT
Less five percentum of tax if
paid within three months after
dote of death
Plus interest at the rote of
~%from 12-16-70
to date
NOTE: In accepting the trc'nsfer inheritance tax~ an future estates, prior to the death of
tenant or tenant for years, as evidenced by this receipt, it is understood that the Commonwealth
not be precluded or prevented :rom hereafter assessing additional inheritance tax at the death of
life tenant or tenant lor years whenever II appears that such additional tax may be legally due a
collectible lor on reason whatsoe·1er. ·
$ ________ _
657.15 $ ______________ __
·$ ______________ __
142.85 $ ______________ __
800.00
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i IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNA
IN RE:
ESTATE OF
JEAN E. STEWART,
I( z Deceased.
I(
ORPHANS' COURT DIVISION
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) No. 1078 of 1969
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PROCEEDINGS ON RETURN DAY ON CITATION
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i ~BEFORE:
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ti APPEARANCES:
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THE HONORABLE P. VINCENT MARINO, Judg
of the said Court.
PAULBARNA, JT2RQ, ESQ .• ofDonora, Penna.,
representing the Petitioner, James W. Stewart.
Tuesday, February 16, 1971, at 10:00 o'clock
A. M., EST .
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a: ld .... MR. BARNA: Your Honor, today is the return day in a CitatiOf: ,
a: 0 II. ld a: the estate of Jean E. Stewart. The Register of Wills advised
.... a: :I 0 u me that an Answer has been filed.
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ii: THE COURT: We have a copy_1f>f the Answer that was filed by
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Mr. Stegenga.
MR. BARNA: Yes, Your Honor. So I think l 1d like to have a de te
set for a hearing.
THE COURT: We will set that matter for hearing on Wednes da.jy,
March 10, 1971 at 10:00 o'clock A.M.
MR. BARNA: I will notify Mr. Stegenga.
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1 hereby certify that the proceedings and evidence •re
~-~omai.-4 1,~117 and aeeurateq· itt t.ne notea taken by me <m th~ hearing of
i!: Ill --•• ~ the ~~ft-cauee. and that this eop1-is • correct transcript ot the same.
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ai 0:: ·Ill 1-0:: ' ~ ol the above caU$e ia hereby apPrOved •nd directed to be filed.
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